dmertz
Level 15

Deductions & credits

Correct.  Only elective deferrals or Roth contributions to a governmental 457(b) plan can be considered for this credit.  Elective deferrals or Roth contributions to a nongovernmental 457(b) plan such as one established by a charity do not qualify for this credit.

 

"Governmental" means that the employer is a governmental entity defined in § 457(e)(1)(A):

 

(A)  a State, political subdivision of a State, and any agency or instrumentality of a State or political subdivision of a State

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