Index of Publication 571 - Tax-Sheltered Annuity Plans (403(b) Plans) For Employees of Public Schools and Certain Tax-Exempt Organizations

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Index of Publication 571 - Tax-Sheltered Annuity Plans (403(b) Plans) For Employees of Public Schools and Certain Tax-Exempt Organizations

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403(b) account, We use the term 403(b) account to refer to...

403(b) plans:

Basics, 403(b) Plan Basics

Benefits, What Are the Benefits of Contributing to a 403(b) Plan?

Participation, Who Can Participate in a 403(b) Plan?

Self-employed ministers, Who Can Set Up a 403(b) Account?

What is a 403(b) plan?, What Is a 403(b) Plan?

Who can set up a 403(b) account?, Who Can Set Up a 403(b) Account?

A

After-tax contributions, After-tax contributions

Assistance, See: Tax help

B

Basics, 403(b) Plan Basics

Benefits, What Are the Benefits of Contributing to a 403(b) Plan?

C

Catch-up contributions, Catch-Up Contributions

Chaplain, Ministers.

Church employees, Ministers and Church Employees

Years of service, Changes to Years of Service

Comments on publication, Comments and suggestions.

Contributions:

After-tax, How Can Contributions Be Made to My 403(b) Account?

Catch-up, Catch-Up Contributions

Elective deferrals, How Can Contributions Be Made to My 403(b) Account?, Elective deferrals only.

Nonelective, How Can Contributions Be Made to My 403(b) Account?

Reporting, Do I Report Contributions on My Tax Return?

Correcting excess contributions, What Happens If I Have Excess Contributions?

Credit, for retirement savings contributions, Retirement Savings Contributions Credit (Saver's Credit)

D

Distributions, Distributions and Rollovers, Distributions

10-year tax option, No Special 10-Year Tax Option

90-24 transfer, Contract exchanges.

Deceased employees, Spouses of deceased employees.

Direct rollover, Direct rollovers of 403(b) plan distributions.

Eligible retirement plans, Eligible retirement plans.

Frozen deposit, Frozen deposits.

Gift tax, Gift Tax

Minimum required, Minimum Required Distributions

Qualified domestic relations order, Qualified domestic relations order.

Rollovers, Tax-Free Rollovers, Rollovers to and from 403(b) plans.

Second rollover, Second rollover.

Transfers, Transfer of Interest in 403(b) Contract

E

Elective deferrals, Elective deferrals, Elective deferrals only.

Eligible employees, Eligible employees., Church employee.

Employer's annual work period, Employer's annual work period.

Excess contributions, Excess Contributions

Correcting, What Happens If I Have Excess Contributions?

Determining, How Do I Know If I Have Excess Contributions?

Excess amounts, Excess Annual Addition

Excess deferrals, Excess Annual Addition

Excess elective deferral, Excess Elective Deferral

Excise tax, Excise Tax

Excise tax:

Excess contributions, Excise Tax

Reporting requirement, Reporting requirement.

F

Free tax services, How To Get Tax Help

Full-time or part-time, Years of Service

G

Gift tax, Gift Tax

H

Help, See: Tax help

I

Incidental life insurance, Cost of Incidental Life Insurance

Includible compensation, Includible Compensation

403(b) plan, Changes to Includible Compensation

Figuring, Figuring Includible Compensation for Your Most Recent Year of Service

Foreign missionaries, Changes to Includible Compensation

Incidental life insurance, Cost of Incidental Life Insurance

Self-employed ministers, Changes to Includible Compensation

Includible compensation for your most recent year of service:

Definition, Definition.

L

Limit on annual additions, Limit on Annual Additions

Limit on elective deferrals, Limit on Elective Deferrals

15-year rule, 15-Year Rule

Figuring, Figuring the Limit on Elective Deferrals

General limit, General Limit

M

MAC, See: Maximum amount contributable

Maximum amount contributable, Maximum Amount Contributable (MAC)

Components, Components of Your MAC

How to figure MAC, How Do I Figure My MAC?

When to figure MAC, When Should I Figure My MAC?

Minimum required distributions, Minimum Required Distributions

Ministers, Ministers., Ministers and Church Employees

Missing children, Photographs of missing children.

More information, See: Tax help

Most recent year of service, Most Recent Year of Service

Most recent year of service, figuring, Figuring Your Most Recent Year of Service

N

Nonelective contributions, Nonelective contributions, Nonelective contributions only.

P

Pre-tax contributions, If a distribution includes both pre-tax contributions..., Pre-tax contributions (employer's contributions...

Publications, See: Tax help

Q

Qualified domestic relations order, Qualified domestic relations order.

R

Reporting Contributions:

Self-employed ministers, Self-employed ministers.

Reporting contributions:

Chaplains, Chaplains.

Required distributions, Minimum Required Distributions

Retirement savings contributions credit, Retirement Savings Contributions Credit (Saver's Credit), Retirement savings contributions credit., Retirement savings contributions credit.

Rollovers, Distributions and Rollovers, Tax-Free Rollovers

Roth contribution program, Roth contribution program.

S

Salary reduction agreement, A salary reduction agreement is an agreement...

Self-employed ministers, Ministers., Who Can Set Up a 403(b) Account?, Self-employed minister., Self-employed minister., Self-employed ministers.

Suggestions for publication, Comments and suggestions.

T

Tax help, How To Get Tax Help

Taxpayer Advocate, Taxpayer Advocate Service.

Transfers:

90-24 transfer, Transfer of Interest in 403(b) Contract

Conservatorship, Transfers that do not satisfy this rule are...

Direct-trustee-to-trustee, Direct trustee-to-trustee transfer.

Insolvency, Tax-free transfers for certain cash distributions.

Permissive service credit, Permissive service credit.

TTY/TDD information, How To Get Tax Help

V

Voluntary deductible contributions, Voluntary deductible contributions.

W

What is a 403(b) plan?, What Is a 403(b) Plan?

Y

Years of service, To determine if you are eligible for the...

Church employees, Changes to Years of Service, Church employee.

Definition, Definition

Employer's annual work period, Employer's annual work period.

Full year of service, Full year of service.

Full-time employee for the full year, Full-Time Employee for the Full Year

Full-time for part of the year, Full-time for part of the year.

Less than one year of total service, Less than 1 year of total service.

Other than full-time for the full year, Other Than Full-Time for the Full Year

Part-time for the full year, Part-time for the full year.

Part-time for the part of the year, Part-time for part of the year.

Self-employed minister, Changes to Years of Service

Total years of service, Total years of service.