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Tax-Sheltered Annuity Plans (403(b) Plans)›403(b) Plan Basics

Who Can Set up a 403(b) Account?

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

You can’t set up your own 403(b) account. Only employers can set up 403(b) accounts. A self-employed minister can’t set up a 403(b) account for their own benefit. If you are a self-employed minister, only the organization (denomination) with which you are associated can set up an account for your benefit.

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

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