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IRS.gov Website
taxmap/pubs/p571-000.htm#en_us_publink1000239595
Publication 571

Tax-Sheltered 
Annuity Plans 
(403(b) Plans)

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For Employees of Public Schools and Certain
Tax-Exempt Organizations

Future Developments(p1)

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For the latest information about developments related to Pub. 571, such as legislation enacted after it was published, go to www.irs.gov/pub571.

What's New for 2016(p1)

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taxmap/pubs/p571-000.htm#en_us_publink1000307963
Retirement savings contributions credit.(p1)
For 2016, the adjusted gross income limitations have increased from $61,000 to $61,500 for married filing jointly filers, from $45,750 to $46,125 for head of household filers, and from $30,500 to $30,750 for single, married filing separately, or qualifying widow(er) with dependent child filers. See chapter 10, Retirement Savings Contributions Credit (Saver's Credit), for additional information.
taxmap/pubs/p571-000.htm#en_us_publink1000307965
Limit on elective deferrals.(p1)
For 2016, the limit on elective deferrals remains unchanged at $18,000.
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Limit on annual additions.(p1)
For 2016, the limit on annual additions remains unchanged at $53,000.
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Self certification available for missed rollover deadline.(p1)
Beginning August 24, 2016, if you inadvertently fail to complete the rollover of a distribution from an IRA or employer qualified retirement plan within 60 days, you may be able to obtain a waiver of the 60-day time limit through a self-certification procedure if you meet certain requirements. For more information, see How do you self-certify that you qualify for a waiver? under Tax-Free Rollovers in chapter 8.

What’s New for 2017(p2)

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taxmap/pubs/p571-000.htm#en_us_publink100045035
Retirement savings contributions credit.(p2)
For 2017, the adjusted gross income limitations have increased from $61,500 to $62,000 for married filing jointly filers, from $46,125 to $46,500 for head of household filers, and from $30,750 to $31,000 for single, married filing separately, or qualifying widow(er) with dependent child filers. See chapter 10, Retirement Savings Contributions Credit (Saver's Credit), for additional information.
taxmap/pubs/p571-000.htm#en_us_publink100045037
Limit on elective deferrals.(p2)
For 2017, the limit on elective deferrals remains unchanged at $18,000.
taxmap/pubs/p571-000.htm#en_us_publink100045038
Limit on annual additions.(p2)
For 2017, the limit on annual additions has increased from $53,000 to $54,000.

Reminder(p2)

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taxmap/pubs/p571-000.htm#en_us_publink1000239608
Photographs of missing children.(p2)
The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child.

taxmap/pubs/p571-000.htm#en_us_publink1000273171Introduction

This publication can help you better understand the tax rules that apply to your 403(b) (tax-sheltered annuity) plan.
In this publication, you will find information to help you do the following.
This publication doesn’t provide specific information on the following topics.
taxmap/pubs/p571-000.htm#en_us_publink1000239609

How to use this publication.(p2)

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This publication is organized into chapters to help you find information easily.
Chapter 1 answers questions frequently asked by 403(b) plan participants.
Chapters 2 through 6 explain the rules and terms you need to know to figure the maximum amount that could have been contributed to your 403(b) account for 2016 and the maximum amount that can be contributed to your 403(b) account in 2017.
Chapter 7 provides general information on the prevention and correction of excess contributions to your 403(b) account.
Chapter 8 provides general information on distributions, transfers, and rollovers.
Chapter 9 provides blank worksheets that you will need to accurately and actively participate in your 403(b) plan. Filled-in samples of most of these worksheets can be found throughout this publication.
Chapter 10 explains the rules for claiming the retirement savings contributions credit (saver's credit).
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Comments and suggestions.(p2)

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We welcome your comments about this publication and your suggestions for future editions.
You can send us comments from irs.gov/formspubs. Click on "More Information" and then on "Give us feedback."
Or you can write to:

Internal Revenue Service
Tax Forms and Publications
1111 Constitution Ave. NW, IR-6526
Washington, DC 20224


We respond to many letters by telephone. Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence.
Although we can’t respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products.
taxmap/pubs/p571-000.htm#en_us_publink1000239611
Ordering forms and publications.(p2)
Visit irs.gov/formspubs to download forms and publications. Otherwise, you can go to irs.gov/orderforms to order current and prior-year forms and instructions. Your order should arrive within 10 business days.
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Tax questions.(p2)
If you have a tax question not answered by this publication, check IRS.gov and How To Get Tax Help at the end of this publication.

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Useful items

You may want to see:


Publication
 517 Social Security and Other Information for Members of the Clergy and Religious Workers
 575 Pension and Annuity Income
 590-A Contributions to Individual Retirement Arrangements (IRAs)
 590-B Distributions from Individual Retirement Arrangements (IRAs)
Form (and Instructions)
 W-2: Wage and Tax Statement
 1099-R: Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc.
 5329: Additional Taxes on Qualified Plans (Including IRAs) and Other Tax-Favored Accounts
 5330: Return of Excise Taxes Related to Employee Benefit Plans
 8880: Credit for Qualified Retirement Savings Contributions