| Publication 571 |
2003 Tax Year |
Index
This is archived information that pertains only to the 2003 Tax Year. If you
are looking for information for the current tax year, go to the Tax Prep Help Area.
C
- Catch-up contributions, Catch-Up Contributions
- Chaplain, Ministers.
- Church employees, Ministers and Church Employees
- Church employees:
-
- Years of service, Changes to Years of Service
- Comments, Comments and suggestions.
- Contributions, How Can Contributions Be Made to My 403(b) Account?
-
- After-tax, How Can Contributions Be Made to My 403(b) Account?
- Elective deferrals, How Can Contributions Be Made to My 403(b) Account?
- Nonelective, How Can Contributions Be Made to My 403(b) Account?
- Contributions:
-
- Catch-up, Catch-Up Contributions
- Elective deferrals, Elective deferrals only.
- Reporting, Do I Report Contributions on My Tax Return?
- Correcting excess contributions, What Happens If I Have Excess Contributions?
- Credit, for retirement savings contributions, Retirement Savings Contributions Credit
D
- Distributions, Distributions and Rollovers, Distributions
- Distributions:
-
- 10-year tax option, No Special 10-Year Tax Option
- Deceased employees, Spouses of deceased employees.
- Direct rollover, Direct rollovers of 403(b) plan distributions.
- Eligible retirement plans, Eligible retirement plans.
- Frozen deposit, Frozen deposits.
- Gift tax, Gift Tax
- Minimum required, Minimum Required Distributions
- Qualified domestic relations order, Qualified Domestic Relations Order.
- Rollovers, Tax-Free Rollovers, Rollovers to and from 403(b) plans.
- Second rollover, Second rollover.
- Transfers, Transfer of Interest in 403(b) Contract
- Withholding, Withholding.
E
- Elective deferrals, How Can Contributions Be Made to My 403(b) Account?, Elective deferrals only.
- Eligible employees, Eligible employees., Church employee.
- Employer's annual work period, Employer's annual work period.
- Excess contributions, Excess Contributions
- Excess contributions:
-
- Correcting, What Happens If I Have Excess Contributions?
- Determining, How Do I Know If I Have Excess Contributions?
- Excess amounts, Excess Annual Addition
- Excess deferrals, Excess Annual Addition
- Excess elective deferral, Excess Elective Deferral
- Excise tax, Excise Tax
- Preventing, Preventing Excess Contributions
- Excise tax:
-
- Excess contributions, Excise Tax
- Reporting requirement, Reporting requirement.
M
- MAC (see Maximum amount contributable)
- Maximum amount contributable, Maximum Amount Contributable (MAC)
- Maximum amount contributable:
-
- Components, Components of Your MAC
- How to figure MAC, How Do I Figure My MAC?
- When to figure MAC, When Should I Figure My MAC?
- Minimum required distributions, Minimum Required Distributions
- Ministers, Ministers., Ministers and Church Employees
- More information (see Tax help)
- Most recent year of service, Most Recent Year of Service
- Most recent year of service, figuring, Figuring Your Most Recent Year of Service
Y
- Years of service, Years of Service
- Years of service:
-
- Church employees, Church employee., Changes to Years of Service
- Definition, Definition
- Employer's annual work period, Employer's annual work period.
- Full time for part of the year, Full time for part of the year.
- Full year of service, Full year of service.
- Full-time employee for the full year, Full-Time Employee for the Full Year
- Less than one year of total service, Less than one year of total service.
- Other than full time for the full year, Other Than Full Time for the
Full Year
- Part time for the full year, Part time for the full year.
- Part time for the part of the year, Part time for part of the year.
- Self-employed minister, Changes to Years of Service
- Total years of service, Total years of service.
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