Figuring the Maximum Amount Contributable

Generally, contributions to one’s 403(b) account are limited to the lesser of: 

• the limit on annual additions; or
• the limit on elective deferrals. 

Depending upon the type of contributions made to a 403(b) account, only one of the limits may apply. 
Which limit applies. Whether one must apply one or both of the limits depends on the type of contributions made to the 403(b) account during the year.

Source: IRS Publication 571