Introduction

This publication can help you better understand the tax rules that apply to your 403(b) (tax-sheltered annuity) plan.

In this publication, you will find information to help you do the following.

• Determine the maximum amount that can be contributed to your 403(b) account in 2026.

• Determine the maximum amount that could have been contributed to your 403(b) account in 2025.

• Identify excess contributions.

• Understand the basic rules for claiming the retirement savings contributions credit.

• Understand the basic rules for distributions and rollovers from 403(b) accounts.

This publication doesn’t provide specific information on the following topics.

• Distributions from 403(b) accounts. This is covered in Pub. 575, Pension and Annuity Income.

• Rollovers. This is covered in Pub. 590-A, Contributions to Individual Retirement Arrangements (IRAs); and Pub. 590-B, Distributions from Individual Retirement Arrangements (IRAs).

How to use this publication. This publication is organized into chapters to help you find information easily.

Chapter 1 answers questions frequently asked by 403(b) plan participants. Chapters 2 through 6 explain the rules and terms you need to know to figure the maximum amount that could have been contributed to your 403(b) account for 2025 and the maximum amount that can be contributed to your 403(b) account in 2026. Chapter 7 provides general information on the prevention and correction of excess contributions to your 403(b) account.

Chapter 8 provides general information on distributions, transfers, and rollovers.

Chapter 9 provides blank worksheets that you will need to accurately and actively participate in your 403(b) plan. Filled-in samples of most of these worksheets can be found throughout this publication.

Chapter 10 explains the rules for claiming the retire- ment savings contributions credit (saver's credit).

Comments and suggestions. We welcome your comments about this publication and suggestions for future editions.

You can send us comments through IRS.gov/ FormComments . Or, you can write to the Internal Revenue Service, Tax Forms and Publications, 1111 Constitution Ave. NW, IR-6526, Washington, DC 20224.

Although we can’t respond individually to each comment received, we do appreciate your feedback and will consider your comments and suggestions as we revise our tax forms, instructions, and publications. Don’t send tax questions, tax returns, or payments to the above address.

Getting answers to your tax questions. If you have a tax question not answered by this publication or the How To Get Tax Help section at the end of this publication, go to the IRS Interactive Tax Assistant page at IRS.gov/ Help/ITA where you can find topics by using the search feature or by viewing the categories listed.

2 Publication 571 (1-2026)

Getting tax forms, instructions, and publications. Go to IRS.gov/Forms to download current and prior-year forms, instructions, and publications.

Ordering tax forms, instructions, and publications. Go to IRS.gov/OrderForms to order current forms, instructions, and publications; call 800-829-3676 to order prior-year forms and instructions. The IRS will process your order for forms and publications as soon as possible. Don’t resubmit requests you've already sent us. You can get forms and publications faster online.

Useful Items You may want to see:

Publication

517

575

517 Social Security and Other Information for Members of the Clergy and Religious Workers

575 Pension and Annuity Income

590-A 590-A Contributions to Individual Retirement

Arrangements (IRAs)

590-B 590-B Distributions from Individual Retirement

Arrangements (IRAs)

Form (and Instructions)

W-2

W -2 age and Tax Statement

1099-R 1099-R Distributions From Pensions, Annuities,

Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc.

5329

5330

8880