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IRS.gov Website
Publication 571
taxmap/pubs/p571-007.htm#en_us_publink1000239628

How Much Can Be Contributed to My 403(b) Account?(p4)

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There are limits on the amount of contributions that can be made to your 403(b) account each year. If contributions made to your 403(b) account are more than these contribution limits, penalties may apply.
Chapters 2 through 6 provide information on how to determine the amount that can be contributed to your 403(b) account.
Worksheets are provided in Chapter 9 to help you determine the maximum amount that can be contributed to your 403(b) account each year. Chapter 7, Excess Contributions, describes how to prevent excess contributions and how to get an excess contribution corrected.