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Tax-Sheltered Annuity Plans (403(b) Plans)›3. Limit on Annual Additions

Includible Compensation for Your Most Recent Year of Service

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

Definition. Generally, includible compensation for your most recent year of service is the amount of taxable wages and benefits you received from the employer that maintained a 403(b) account for your benefit during your most recent year of service.

When figuring your includible compensation for your most recent year of service, keep in mind that your most recent year of service may not be the same as your employer's most recent annual work period. This can happen if your tax year isn’t the same as your employer's annual work period.

When figuring includible compensation for your most recent year of service, don’t mix compensation or service of one employer with compensation or service of another employer.

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0126 Publ 571 (PDF)

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