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IRS.gov Website
Publication 571
taxmap/pubs/p571-009.htm#en_us_publink1000239631

How Do I Figure My MAC?(p4)

rule
Generally, contributions to your 403(b) account are limited to the lesser of: Depending upon the type of contributions made to your 403(b) account, only one of the limits may apply to you.
taxmap/pubs/p571-009.htm#en_us_publink1000239632

Which limit applies.(p4)

rule
Whether you must apply one or both of the limits depends on the type of contributions made to your 403(b) account during the year.
taxmap/pubs/p571-009.htm#en_us_publink1000239633
Elective deferrals only.(p4)
If the only contributions made to your 403(b) account during the year were elective deferrals made under a salary reduction agreement, you will need to figure both of the limits. Your MAC is the lesser of the two limits.
taxmap/pubs/p571-009.htm#en_us_publink1000239634
Nonelective contributions only. (p4)
If the only contributions made to your 403(b) account during the year were nonelective contributions (employer contributions not made under a salary reduction agreement), you will only need to figure the limit on annual additions. Your MAC is the limit on annual additions.
taxmap/pubs/p571-009.htm#en_us_publink1000239635
Elective deferrals and nonelective contributions.(p4)
If the contributions made to your 403(b) account were a combination of both elective deferrals made under a salary reduction agreement and nonelective contributions (employer contributions not made under a salary reduction agreement), you will need to figure both limits. Your MAC is the limit on the annual additions.
taxmap/pubs/p571-009.htm#TXMR29dd65fc
Catch-up contributions.(p4)
If you are aged 50 or older, you may be able to make additional catch-up contributions, which are explained in chapter 6.
You need to figure the limit on elective deferrals to determine if you have excess elective deferrals, which are explained in chapter 7.
taxmap/pubs/p571-009.htm#en_us_publink1000239636

Worksheets.(p4)

rule
Worksheets are available in chapter 9 to help you figure your MAC.