The IRS permits the credit for contributions to the following plans:
- Elective deferrals to a 401(k) or 403(b) plan (including designated
- Roth contributions under section 402A), or to a governmental
- 457(b), SEP, or SIMPLE plan.
-
Voluntary employee contributions to a qualified retirement plan as defined in section 4974(c) (including the federal Thrift Savings Plan).
- Contributions to a 501(c)(18)(D) plan
Section 401(a) plans are included under section 4974(c), so the answer is yes.
