topic Re: 415(c) Limit for 403(b) in Retirement tax questions

415(c) Limit for 403(b)

mas1998 — Mon, 09 Mar 2026 11:27:02 GMT

Will a contribution to a nondeductible IRA need to be included in the aggregation rule 415(c) Limit? So if my employer and my contributions to my 403(b) is $58,000 in 2021 can I still contribute to a nondeductible IRA?

Re: 415(c) Limit for 403(b)

FangxiaL — Sat, 09 Apr 2022 02:05:27 GMT

Yes, you can. IRA is an individual retirement account separate from an employer-sponsor's retirement plan such as a 401(k) or a 403(b) plan.

Re: 415(c) Limit for 403(b)

mas1998 — Sat, 09 Apr 2022 02:17:15 GMT

Thank you for a quick response. My understanding is that I can't contribute to a SEP IRA for my side consulting job because that would put me over the 415(c) limit for a 403(b) which the IRS states is not the same as a 410K but I assumed a nondeductible IRA would be okay since it is after tax dollars so it does not add to the 415 (c) limit. Or am I incorrect about a Sep IRA?

Re: 415(c) Limit for 403(b)

FangxiaL — Sat, 09 Apr 2022 03:00:14 GMT

As long as you have net self-employment income, you can open a SEP IRA, regardless of the fact you have maxed out employer-sponsored 401(k) or 403(b) contributions. You can claim the SEP IRA contributions as tax deductions, unlike the nondeductible IRA contribution if your income is over the limit.