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Current Year Tax Map
Publication 571
taxmap/pubs/p571-017.htm#en_us_publink1000239722

Chapter 6
Catch-Up Contributions(p12)

The most that can be contributed to your 403(b) account is the lesser of your limit on annual additions or your limit on elective deferrals.
If you will be age 50 or older by the end of the year, you may also be able to make additional catch-up contributions. These additional contributions cannot be made with after-tax employee contributions.
You are eligible to make catch-up contributions if:
The maximum amount of catch-up contributions is the lesser of:
taxmap/pubs/p571-017.htm#en_us_publink1000239723

Figuring catch-up contributions.(p12)

rule
When figuring allowable catch-up contributions, combine all catch-up contributions made by your employer on your behalf to the following plans.
The total amount of the catch-up contributions on your behalf to all plans maintained by your employer cannot be more than the annual limit. For 2012 the limit is $5,500, unchanged for 2013.
EIC
If you are eligible for both the 15-year rule increase in elective deferrals and the age 50 catch-up, allocate amounts first under the 15-year rule and next as an age 50 catch-up.
Deposit
Catch-up contributions do not affect your MAC. Therefore, the maximum amount that you are allowed to have contributed to your 403(b) account is your MAC plus your allowable catch-up contribution.
You can use Worksheet C in chapter 9 to figure your limit on catch-up contributions.