Tax Facts

4056 / What is a Roth 403(b) contribution program?



Section 403(b) plans are allowed to offer a qualified Roth contribution program, which is basically a Roth account for elective deferrals.1 Essentially, participants of 403(b) plans establishing these programs are able to designate all or a portion of their elective deferrals as Roth contributions. Roth contributions will be included in the participant’s gross income in the year the contribution is made and then be held in a separate account with separate recordkeeping.2 For details on Roth contribution programs under cash or deferred arrangements, see Q 3780.3





1.  IRC §§ 402A(b), 402A(e).

2.  IRC § 402A(b).

3.  See also Treas. Reg. §§ 1.403(b)-3(c), 1.403(b)-7(e), 1.403(b)-10(d)(2).


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