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Form 15417D: 403(b) Plan, Plan Limitation on Contribution and Benefits Worksheet Number 6A – Determination of 403(b) Status
IRS Form 15417-D is a 403(b) Plan, Plan Limitation on Contribution and Benefits Worksheet Number 6A – Determination of 403(b) Status used to determine plan status; it requires confirmation that annual additions do not exceed $61,000 (for 2022).
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IRS Form 15417D - 403(b) Plan, Plan Limitation on Contribution and Benefits Worksheet Number 6A – Determination of 403(b) Status
IRS Form 15417-D is a 403(b) Plan, Plan Limitation on Contribution and Benefits Worksheet Number 6A – Determination of 403(b) Status used to determine plan status; it requires confirmation that annual additions do not exceed $61,000 (for 2022).
Risk Radar
Scan points- 1Ensure all definitions in Section I align with the required IRS codes (e.g., 1.403(b)-2(b)(11)).
- 2Failing to explain any 'No' answer in Section I (e.g., regarding Year of Service).
- 3Incorrectly stating whether the plan defines compensation as 'Includible Compensation'.
- 4'Yes' answering Section II(a) when elective deferrals are not offered, requiring a skip to Section III.
- 5Not verifying that annual additions cannot exceed 100% of Includible Compensation (Section III-b).
Plain English
This form helps confirm if a retirement plan meets the rules for being a qualified 403(b) plan. By answering questions about compensation and contribution limits, filers verify that the plan is correctly structured under IRS guidelines.
Submission Date
- Filing date: 2025-03-05 22:10:25
- Preparation window: collect IDs, supporting records, and signatures in advance.
- Final review: verify names, dates, and required fields before submission.
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What this form is for
- Use this form when determining the status of a plan as a 403(b) Plan, specifically addressing limitations on contributions and benefits.
- Do not use this form if the plan does not offer elective deferrals; in that case, skip to Section III (Limitations on Annual Additions).
- Check Form 15417-D instead when determining the status of a 403(b) Plan.
Form selector
Use this form or another form?
Plan does not offer elective deferrals
This determines if you need to check Sections II (Limits on Elective Deferrals) and its subsections before moving to annual additions.
✓ Check Section III, Part A
Plan defines compensation differently than required by 1.403(b)-2(b)(11)
The definition of 'Includible Compensation' affects all limit calculations on the form.
✓ Check Section I, Item b
Employer is a qualified organization but does not have special catch-up provisions
This bypasses checks related to age 50 and special section 403(b) catch-up rules in Section II.
✓ Check Section II, Item d
Skip to Section III (after completing II.d.i, ii)
Plan provides both Age 50 and Special 403(b) Catch-up
This dictates the priority order for allocating excess contributions above the standard limit.
✓ Check Section II, Item e
Deadline or filing window
The form is used to determine status for a limitation year, and no specific filing deadline or extension period is stated on Form 15417-D itself.
Checklist
What you need before filling it out
Section I.a
Does the plan define the limitation year in accordance with 1.415(j)-1? · Section I, Item a
Section II.b
Will elective deferrals not exceed the limit imposed by section 402(g)(1)(B) (adjusted)? · Section II, Item b
Section III.b(i)
Does the plan provide that annual additions cannot exceed $61,000 (for 2022), as adjusted for cost-of-living? · Section III, Item b
Section II.e
If both catch-ups exist, does the plan allocate excess first to Special 403(b) and next to Age 50 catch-up? · Section II, Item e
Definition of Compensation (I.b)
Plan's definition matches Includible Compensation per 1.403(b)-2(b)(11)? · Section I, Item b
Before you submit
- 1Complete all items on the worksheet unless an instruction specifies otherwise.
- 2For every item answered 'No', use the space provided to explain why that conclusion is unfavorable.
- 3Ensure the plan definition for 'Year of Service' (I.c) accounts for full-time, part-time, and fractional credit.
- 4Verify in Section II whether the employer qualifies as a 'qualified organization' under 402(g)(7)(B) if applicable.
- 5Confirm that the plan language satisfies the requirement to treat all entities as a single employer (if church-related), per Section II.d.
- 6If special contributions for former employees exist, confirm the plan language meets section 1.403(b)-4(d) requirements (Section III.d).
- 7Ensure the worksheet reflects that annual additions cannot exceed the lesser of $61,000 or 100% of Includible Compensation (Section III.b).
How to file this form
- 1Complete all applicable items in Section I regarding plan definitions and reference checks.
- 2Determine if elective deferrals are offered; if so, complete Section II, checking limits for age 50 catch-up and special provisions.
- 3If the plan does not offer elective deferrals, skip to Section III and complete it entirely.
- 4Complete Section III regarding limitations on annual additions, ensuring the $61,000 cap is addressed.
- 5Review all 'No' answers across Sections I, II, and III, providing a clear explanation for each failure point.
- 6Sign the worksheet (signature location not specified in source but implied) before sending to finalize the determination.
Known limitations
- 1The requirement to limit compensation for 401(a)(17) does not apply to churches and QCCOs (Form 15417-D, Section IV(a)).
- 2The $305,000 limit on compensation for determining contributions under section 401(a)(17) is the amount used for 2022, adjusted for cost of living (Form 15417-D, Section IV(a)).
- 3The special rule regarding employer contributions to former employees applies to 403(b) plans (Form 15417-D, Instructions p.1).
- 4For determining Includible Compensation, differential wage payments and difficulty of care payments must be treated as compensation under 415(c)(3) (Form 15417-D, Instructions p.1).
Field map
Compact field-by-field guide
General Info
2 items
Full legal name and taxpayer identification number (SSN or EIN).
Current mailing address.
Details
2 items
Complete all applicable sections of this form according to the official IRS instructions.
Enter the relevant dollar amount if this form involves tax calculation.
Certification
1 items
Read and acknowledge any certifications required by this form.
Signatures
1 items
Sign and date. Unsigned forms cannot be processed.
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Fillable formOpen in Editor->The current edition of IRS Form 15417-D is dated 04/23, and it is published under Catalog Number 94032O.
What changed or needs a fresh check
- Edition date — confirm it reads 04/23.
- Catalog Number — confirm it reads 94032O.
- Form Title — confirm the title is '403(b) Plan, Plan Limitation on Contribution and Benefits Worksheet Number 6A – Determination of 403(b) Status'.
- Annual Addition Limit — confirm the stated limit for 2022 is $61,000 (as adjusted for cost-of-living).
- Instruction Note — confirm that all items must be completed unless the contrary is specifically provided.
Quick Facts
Downloads
After you file
- 1Keep a copy of the completed Form 15417-D for your records.
- 2A 'Yes' answer on any section suggests a favorable conclusion is warranted regarding plan status.
- 3If an answer to a question is 'No', use the space on the worksheet to explain why (Form 15417-D, Instructions p.1).
- 4Confirm that all items are completed unless the contrary is specifically provided in the instructions (Form 15417-D, Instructions p.1).
Sources
- SRCInstructions p.1 — All items on Form 15417-D must be completed unless the contrary is specifically provided.
- SRCInstructions p.1 — A 'Yes' answer indicates a favorable conclusion is warranted for the plan status.
- SRCInstructions p.1 — The plan must define compensation as “Includible Compensation” in accordance with 1.403(b)-2(b)(11) (Form 15417-D, Section I(b)).
- SRCInstructions p.1 — For determining Includible Compensation, the special catch-up contribution and former employee rule must be defined by the plan.
- SRCInstructions p.2 — The annual additions for any limitation year cannot exceed the lesser of $61,000 (for 2022) or 100% of Includible Compensation (Form 15417-D, Section II(d)).
- SRCInstructions p.3 — If a participant controls any employer, the sum of annual additions across all related plans may not exceed the annual addition limits (Form 15417-D, Section III(g)).
Common confusion points
Does the plan define the limitation year correctly?
The form asks if the plan defines the limitation year in accordance with IRC section 1.415(j)-1.
→ Check Section I, Item a on Form 15417-D.
How is "Includible Compensation" defined for this plan?
The plan must define compensation as "Includible Compensation" per 1.403(b)-2(b)(11) and use that definition for determining limits under 415.
→ Check Section I, Item b on Form 15417-D.
What is the rule for defining "Year of Service"?
The plan must define "Year of Service" as each full year an individual is a full-time employee of an eligible employer for the entire work period, plus fractional credit for partial periods.
→ Check Section I, Item c on Form 15417-D.
Does the plan treat church employees specially?
The plan must specify if it aggregates periods when an individual is an employee of the eligible employer or any associated church-related organizations when determining years of service under 1.403(b)-4(e).
→ Check Section I, Item d on Form 15417-D.
What limits are checked for elective deferrals?
The plan must provide elective deferrals that do not exceed the limit imposed by section 402(g)(1)(B) (adjusted for cost-of-living per 402(g)(4)) across all employer plans.
→ Check Section II, Item a on Form 15417-D.
Are there special catch-up rules that must be checked?
The plan must permit an additional elective deferral amount for participants age 50 or older (if permitted by the document),and it must address,special section 403(b),catch-up provisions if the employer is a qualified organization.
→ Check Section II,Items c & d on Form 15417-D.
Does the plan limit contributions based on compensation?
The plan must limit the amount of compensation considered when determining contributions to $305,000 (for 2022) under section 401(a)(17), unless it is a church or QCCO and for elective deferrals.
→ Check Section III, Item c on Form 15417-D.
Workflow map
Related forms and next steps
Before
Current
After
Often used with
⚠ If something goes wrong
- If a 'No' is answered on any section, explanations must be provided to clarify the issue (Form 15417-D, Instructions p.1).
Questions about IRS Form 15417D
What is IRS Form 15417D used for?
This form helps confirm if a retirement plan meets the rules for being a qualified 403(b) plan. By answering questions about compensation and contribution limits, filers verify that the plan is correctly structured under IRS guidelines.
Who must file IRS Form 15417D?
The filer category required to complete Form 15417-D is not explicitly named as a single group in the instructions, but it pertains to entities managing a 403(b) Plan.
What information does IRS Form 15417D require?
Section I identifies plan definitions (like 'Includible Compensation'); Section II reviews limits on Elective Deferrals; and Section III assesses Limitations on Annual Additions.
When is IRS Form 15417D due?
The official source does not state a specific filing deadline, but the form is used for determination purposes related to limitation years.
Where do I file IRS Form 15417D?
The instructions do not specify a routing address or service center, only that it is published by the Department of the Treasury - Internal Revenue Service.
How do I complete IRS Form 15417D?
All items on Form 15417-D must be completed unless contrary is specified; filers should complete Section I first, then proceed through Sections II and III based on whether elective deferrals are offered.
What happens if IRS Form 15417D is filed incorrectly?
If an answer indicates a 'No' on the worksheet, the filer must use the space provided to explain the problem, as technical principles may change via future regulations.
Does the plan define the limitation year correctly?
The form asks if the plan defines the limitation year in accordance with IRC section 1.415(j)-1. Check Section I, Item a on Form 15417-D.
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