skip navigation

Search Help
Navigation Help

Tax Map Index
ABCDEFGHI
JKLMNOPQR
STUVWXYZ#

International
Tax Topic Index

Affordable Care Act
Tax Topic Index

Forms
Publications

Comments
About Tax Map

IRS.gov Website
Publication 571
taxmap/pubs/p571-006.htm#en_us_publink1000239625

Do I Report Contributions on My Tax Return?(p3)

rule
Generally, you do not report contributions to your 403(b) account (except Roth contributions) on your tax return. Your employer will report contributions on your 2013 Form W-2. Elective deferrals will be shown in box 12 and the Retirement plan box will be checked in box 13. If you are a self-employed minister or chaplain, see the discussions next.
taxmap/pubs/p571-006.htm#en_us_publink1000239626

Self-employed ministers.(p3)

rule
If you are a self-employed minister, you must report the total contributions as a deduction on your tax return. Deduct your contributions on line 28 of the 2013 Form 1040.
taxmap/pubs/p571-006.htm#en_us_publink1000239627

Chaplains.(p3)

rule
If you are a chaplain and your employer does not exclude contributions made to your 403(b) account from your earned income, you may be able to take a deduction for those contributions on your tax return.
However, if your employer has agreed to exclude the contributions from your earned income, you will not be allowed a deduction on your tax return.
If you can take a deduction, include your contributions on line 36 of the 2013 Form 1040. Enter the amount of your deduction and write "403(b)" on the dotted line next to line 36.