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Form 15417F: 403(b) Plans Nondiscrimination Requirements for Matching Contributions and Employee After-Tax Contributions Worksheet 11A–- Determination of 403(b) Status
IRS Form 15417F is a worksheet used to determine if a 403(b) plan meets nondiscrimination requirements for matching contributions and employee after-tax contributions. It helps confirm compliance with rules that limit matching contributions based on compensation.
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IRS Form 15417F - 403(b) Plans Nondiscrimination Requirements for Matching Contributions and Employee After-Tax Contributions Worksheet 11A–- Determination of 403(b) Status
IRS Form 15417F is a worksheet used to determine if a 403(b) plan meets nondiscrimination requirements for matching contributions and employee after-tax contributions. It helps confirm compliance with rules that limit matching contributions based on compensation.
Risk Radar
Scan points- 1Verify that you complete only the required safe harbor section (IV, V, VI, or VII) based on how your plan satisfies the matching contribution rules.
- 2Failing to confirm if the plan is governmental or maintained by a church in Section I(b).
- 3Incorrectly calculating the rate comparison between HCE and NHCE contributions (Section IV/V).
- 4Omitting confirmation that discretionary matching contributions do not exceed 4% of compensation.
- 5Not completing Section II using Worksheet 5B, Form 15417-C as required.
Plain English
This form helps retirement plans (like those offered by churches or schools) check if they are distributing funds fairly among employees. Its purpose is to ensure the plan follows complex tax rules regarding how much the employer can match and how after-tax payments must be handled for all eligible workers.
Submission Date
- Filing date: 2025-03-05 22:10:15
- 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 a plan must determine nondiscrimination requirements for matching contributions and employee after-tax contributions within a 403(b) plan.
- Do not use it when the employer has not requested a determination as to a particular item, or is not required to address that item; in those cases, answer “N/A” on the form.
- Check Form 15417-C (Worksheet 5B) instead when completing Section II of this worksheet.
Deadline or filing window
Not stated in the official source.
Checklist
What you need before filling it out
General Instructions
All items must be completed · Worksheet instructions
Plan Applicability (Section I)
Determine if plan provides matching contributions or after-tax contributions · Section I of the worksheet
Safe Harbor Basic Matching Formula
100% match of first 3% plus 50% match of next 2% · Section IV(a)(i)
Discretionary Matching Contributions
Cannot exceed an amount equal to 4% of the employee’s compensation · Section IV(d)
ACP Safe Harbor Testing
Must follow allocation and timing rules of section 1.401(m)-2(a) · Section IV(e)
Before you submit
- 1Confirm the form edition date reads 4-2023 to ensure you are using the current version of Form 15417F.
- 2Verify that the worksheet is labeled Form 15417F, as specified in your materials, before completing any calculations.
- 3Since the mailing address is not stated in the official source, confirm the required submission location with the IRS directly.
- 4Because the signature requirements are not stated in the official source, follow general practice and retain a copy of the completed worksheet for your records.
How to file this form
- 1Complete Section I by answering whether the plan provides for employer matching contributions or voluntary/mandatory after-tax contributions.
- 2If applicable, complete Section II using Worksheet 5B (Form 15417-C) to determine coverage requirements for matching and employee contributions.
- 3Determine the appropriate safe harbor section (IV, V, VI, or VII) based on how nondiscrimination requirements are met.
- 4Fill out all required sections with specific calculations and plan provisions, ensuring any “No” answers are fully explained.
Known limitations
- 1If a plan is governmental, or maintained by a church, or QCCO, the remainder of the worksheet should not be completed because these plans are not subject to 401(m) [Instructions p.1].
- 2The rest of the worksheet must not be completed if the plan does not provide for matching contributions, employee after-tax contributions, or allocation of forfeitures on the basis of a participant’s elective contributions [Instructions p.1].
- 3If the plan meets the requirements of Part V and does not provide for after-tax employee contributions, Sections VI through VIII do not need to be completed because section 401(m) is satisfied [Form p.3].
- 4Salary reduction contributions cannot be taken into account for purposes of the ACP test [Form p.6].
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.
Almost done reviewing the fields?
Fillable formOpen in Editor->The current edition is Form 15417-F (4-2023). The source does not indicate any changes from previous editions.
What changed or needs a fresh check
- Edition date — confirm the form reads 4-2023.
- Form number — confirm the worksheet is labeled Form 15417F.
- Mailing address — Not stated in the official source.
- Signature — Not stated in the official source.
Quick Facts
Downloads
After you file
- 1Retain a complete copy of IRS Form 15417F for at least three years after filing.
- 2Keep supporting documentation, such as payroll records and compensation statements, with the worksheet.
- 3If an error is discovered after submission, correct it using appropriate methods (e.g., attached letter or amended return) and notify the IRS.
- 4Maintain a record of all communication with the IRS regarding plan compliance determinations.
Sources
- SRCInstructions p.1 — If the plan provides for matching contributions, employee after-tax contributions, or allocation of forfeitures on the basis of elective contributions, continue this section; otherwise, stop here.
- SRCInstructions p.1 — If the plan is governmental, maintained by a church, or QCCO, do not complete the remainder because these plans are not subject to 401(m).
- SRCInstructions p.1 — Worksheet 5B, Form 15417-C must be completed for coverage requirements.
- SRCForm p.2 — If satisfying 401(m)(11) safe harbor, complete Section IV below.
- SRCForm p.2 — If satisfying 401(m)(12) (QACA) safe harbor, complete Section V below.
- SRCForm p.2 — If satisfying the ACP test, complete Sections VI and VII below.
- SRCForm p.2 — Safe harbor contributions must be made without regard to conditions such as hours of service worked during the year or employment on the last day of the year.
- SRCForm p.3 — If the plan meets the requirements of Part V and does not provide for after-tax employee contributions, do not complete items VI - VIII because section 401(m) is satisfied.
Common confusion points
What is the purpose of this form?
Form 15417-F determines if a 403(b) plan meets nondiscrimination requirements for matching contributions and employee after-tax contributions [Form p.1].
→ The official title specifies 'Nondiscrimination Requirements' and 'Determination of 403(b) Status'.
Which sections do I complete based on my safe harbor method?
Section IV is used if the plan satisfies 401(m)(11); Section V is used if it satisfies 401(m)(12) (QACA); and Sections VI and VII are used if satisfying the ACP test [Form p.2].
→ Determine which safe harbor or testing method applies to your plan.
Do I need to worry about employee service time?
Safe harbor contributions must be made without regard to conditions such as hours of service worked during the year or employment on the last day of the year [Form p.2].
→ Ignore service time limits when calculating safe harbor contribution requirements.
When should I complete Sections VI through VIII?
These sections are only completed if the plan provides automatic employee elective deferrals and seeks satisfaction of the ACP test through QACA provisions [Form p.3].
→ Only proceed to these sections if your plan structure requires it for the ACP test.
What is required regarding matching contributions and after-tax money?
The rate of matching contributions cannot increase as the rate of employee or elective contributions increases, and matching contributions must not be made with respect to after-tax employee or elective contributions that exceed 6% of compensation [Form p.2].
→ Confirm your contribution rates meet both the cap (6%) and the non-increasing rate rule.
What form do I use for coverage requirements?
Worksheet 5B, Form 15417-C must be completed to address Coverage requirements [Instructions p.1].
Workflow map
Related forms and next steps
Before
Current
After
Often used with
⚠ If something goes wrong
- Form 5305-1, which is used for amending the main filing return due to errors found after submission.
Questions about IRS Form 15417F
What is IRS Form 15417F used for?
This form helps retirement plans (like those offered by churches or schools) check if they are distributing funds fairly among employees. Its purpose is to ensure the plan follows complex tax rules regarding how much the employer can match and how after-tax payments must be handled for all eligible workers.
Who must file IRS Form 15417F?
The worksheet applies to the 'Plan' when determining its eligibility for 403(b) status.
What information does IRS Form 15417F require?
The form collects data on the plan’s applicability, coverage status, and whether it meets nondiscrimination requirements. Specific sections include determining matching contributions under 401(m)(11) Safe Harbor (Section IV) or using the QACA safe harbor provisions (Section V).
How do I complete IRS Form 15417F?
Completion begins by determining the plan's applicability in Section I and confirming coverage details in Section II. Users must follow the flow to Sections III, IV, or V, completing all required safe harbor calculations based on how the matching contributions are structured.
What happens if IRS Form 15417F is filed incorrectly?
The official source does not specify penalties for non-compliance with this worksheet.
What is the purpose of this form?
Form 15417-F determines if a 403(b) plan meets nondiscrimination requirements for matching contributions and employee after-tax contributions [Form p.1]. The official title specifies 'Nondiscrimination Requirements' and 'Determination of 403(b) Status'.
Which sections do I complete based on my safe harbor method?
Section IV is used if the plan satisfies 401(m)(11); Section V is used if it satisfies 401(m)(12) (QACA); and Sections VI and VII are used if satisfying the ACP test [Form p.2]. Determine which safe harbor or testing method applies to your plan.
Do I need to worry about employee service time?
Safe harbor contributions must be made without regard to conditions such as hours of service worked during the year or employment on the last day of the year [Form p.2]. Ignore service time limits when calculating safe harbor contribution requirements.
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