3. Limit on Annual Additions

The first component of your MAC is the limit on annual additions. This is a limit on the total contributions (elective deferrals, nonelective contributions, and after-tax contributions) that can be made to your 403(b) account. The limit on annual additions is generally the lesser of:

• $70,000 for 2025 and $72,000 for 2026, or

• 100% of your includible compensation for your most recent year of service.

Caution: More than one 403(b) account. If you contributed to more than one 403(b) account, you must combine the contributions made to all 403(b) accounts maintained by your employer. If you participate in more than one 403(b) plan maintained by different employers, you don’t need to combine amounts for annual addition limits.

Ministers and church employees. If you are a minister or a church employee, you may be able to increase your limit on annual additions or use different rules when

figuring your limit on annual additions. For more information, see chapter 5.

Participation in a qualified plan. If you participated in a 403(b) plan and a qualified plan, you must combine contributions made to your 403(b) account with contributions to a qualified plan and simplified employee pensions of all corporations, partnerships, and sole proprietorships in which you have more than 50% control to determine the total annual additions. You can use Part I of Worksheet 1 in chapter 9 to figure your limit on annual additions.