15417-B

403(b) Plan Miscellaneous Provisions Worksheet 4A – Determination of 403(b) Status

Agency
IRS
Revision
4-2023
Fillable fields
133
Pages
3
Official source
IRS form page
Checked
October 21, 2026
Fill 15417-B online
Page 1 of form 15417-B

Form 15417-B: 403(b) Plan Miscellaneous Provisions Worksheet 4A

Form 15417-B (4-2023) is a three-page IRS worksheet titled 403(b) Plan Miscellaneous Provisions. Its title also calls it Worksheet 4A, Determination of 403(b) Status. It goes through a named 403(b) plan in four sections: terminations; rollover contributions, exchanges and transfers; funding issues; and general issues. Each question has a Plan Reference column and Yes, No and N/A boxes.

The instructions printed at the top of page 1 say "All items must be completed." They explain that a "Yes" answer generally indicates a favorable conclusion is warranted, while a "No" answer indicates a problem exists, and each section has space to explain any "No" answer. A few items are marked optional. The form also notes that its technical principles may be changed by future regulations or guidelines.

The worksheet does not say who fills it out or where it goes, and no separate instructions are linked to it. You can fill it out free in your browser on this page and download the result without an account.

What's on Form 15417-B

Section I: Terminations

Full vesting and distribution on plan termination, optional in-kind distribution of an individual custodial account, the 12-month limit on contributions to an alternative 403(b) contract, and contributions after an employer stops being eligible.

Section II: Rollovers and Roth

Whether the plan accepts eligible rollover distributions, section 72 basis information, designated Roth rollovers and in-plan Roth rollovers, with a note pointing to Worksheet 15 for more rollover rules.

Section II: Recontributions and transfers

Recontributions of qualified birth or adoption, coronavirus-related and federally declared disaster distributions, plan-to-plan transfers, transfers to a qualified plan and contract exchanges among vendors.

Section III: Funding issues

Investment in an annuity contract, custodial account or retirement income account, the requirements of section 1.403(b)-8, and transfer of contributions to the vendor within a reasonable or specified period.

Section IV: General issues

Qualified military service under section 414(u), benefits for survivors of participants who die on military service, the exclusive benefit rule for custodial accounts, and domestic relations orders.

How to fill out Form 15417-B

  1. 1

    Name of plan

    Enter the name of the 403(b) plan in the box at the top of page 1.

  2. 2

    Yes, No, N/A and Plan Reference

    Check one box for each item. Each row also has a Plan Reference column; the form gives no further directions for it.

  3. 3

    Optional items

    Items I(b) and II(j)(iv) are marked optional. Item I(c) is marked optional, but required if the plan allows ICA distributions.

  4. 4

    Follow the rollover note

    Item II(a) says that if rollovers are not accepted, items II(b) through (d) are not completed. The note under II(e) says a plan that allows QBADs defines eligible adoptee as excluding children of the taxpayer's spouse.

  5. 5

    Explain any No answers

    Each of the four sections ends with a space headed Explain any "No" answers in this section. The instructions at the top say to use it for every "No".

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Where it goes and related worksheets

No address or deadline

The worksheet prints no mailing address, filing method, recipient or deadline, and it has no signature line.

No separate instructions

No IRS About page or instructions are linked to it. The directions are the paragraph at the top of page 1 and the notes printed under some items.

Edition

Each page footer prints Form 15417-B (4-2023), Catalog Number 94030S, Department of the Treasury, Internal Revenue Service.

Part of a series

The title calls it Worksheet 4A in the Determination of 403(b) Status series. The IRS listing titles Form 15417-H as Worksheet 15 and Form 15417-I as Worksheet 16, the two worksheets this form names.

Who completes Form 15417-B?

  • Not stated on the form

    No line names a preparer, a reviewer or a recipient, and there is no signature line. The only entry at the top is the name of the plan.

  • Plans that accept rollovers

    Item II(a) asks whether the plan document states whether it will accept eligible rollover distributions. It says that if rollovers are not accepted, items II(b) through (d) are not completed.

  • Plans with in-plan Roth rollovers

    Item II(d) applies if the plan allows in-plan Roth rollovers. It lists four conditions, starting with a qualified Roth contribution program as defined in 402A(b).

  • Churches and governments

    Item IV(d) covers distributions under a domestic relations order, which the form marks as applicable only to churches and governments, or under a qualified domestic relations order (QDRO).

  • 403(b)(9) retirement income accounts

    Item III(a) asks whether contributions are invested in an annuity contract, a custodial account or, for a 403(b)(9) plan, a retirement income account. A note points to Worksheet 16.

The worksheet does not name who completes it or who receives it. Its questions ask what a 403(b) plan document provides, not about a person's own taxes.

Official sources and the blank

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Questions about Form 15417-B

Who fills out Form 15417-B?

The worksheet does not say. It asks about the provisions of a named 403(b) plan and has no preparer, signature or recipient lines.

What does it ask about plan termination?

Item I(a) asks whether all accumulated benefits will be fully vested and distributed as soon as administratively practicable. Item I(d) asks whether the employer or a related employer may not contribute to an alternative 403(b) contract from plan termination until 12 months after all assets are distributed, and notes a 2% exception.

What if the plan does not accept rollovers?

Item II(a) says that if rollovers are not accepted, items II(b) through (d) are not completed.

Which items are optional?

Items I(b) and II(j)(iv) are marked optional. Item I(c) is marked optional, but required if the plan allows ICA distributions.

What does a No answer mean on this worksheet?

The form says a "Yes" answer generally indicates a favorable conclusion is warranted, while a "No" answer indicates a problem exists. Each section has space to explain any "No" answer.

Are there separate instructions for Form 15417-B?

No separate instructions are linked to it. The directions are the paragraph at the top of page 1 and the notes under individual items.