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

2. Maximum Amount Contributable (MAC)

0126 Publ 571 (PDF) · 2026-10-03 edition · updated 2026-10-04 · United States

Throughout this publication, the limit on the amount that can be contributed to your 403(b) account for any year is referred to as your “maximum amount contributable” (MAC). This chapter:

  • Introduces the components of your MAC,

  • Tells you how to figure your MAC, and

  • Tells you when to figure your MAC.

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