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

403(b) Plan Basics

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

This chapter introduces you to 403(b) plans and accounts. Specifically, the chapter answers the following questions.

  • What is a 403(b) plan?

  • What are the benefits of contributing to a 403(b) plan?

  • Who can participate in a 403(b) plan?

  • Who can set up a 403(b) account?

  • How can contributions be made to my 403(b) account?

  • Do I report contributions on my tax return?

  • How much can be contributed to my 403(b) account?

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▸Contents — 0126 Publ 571 (PDF)
0126 Publ 571 (PDF)

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