### Question
How is the "excess contributions" defined?


### Answer
The term **excess contributions** is defined in *26 U.S.C. § 4973* as follows -

> the sum of—


(1) the excess (if any) of the amount contributed for the taxable year to such account (other than a rollover contribution described in section 403(b)(8) or 408(d)(3)(A)(iii)), over the lesser of the amount excludable from gross income under section 403(b) or the amount permitted to be contributed under the limitations contained in section 415 (or under whichever such section is applicable, if only one is applicable), and


(2) the amount determined under this subsection for the preceding taxable year, reduced by—


(A) the excess (if any) of the lesser of (i) the amount excludable from gross income under section 403(b) or (ii) the amount permitted to be contributed under the limitations contained in section 415 over the amount contributed to the account for the taxable year (or under whichever such section is applicable, if only one is applicable), and


(B) the sum of the distributions out of the account (for all prior taxable years) which are included in gross income under section 72(e)

#### Citation:
  - *26 U.S.C. § 4973*
  - Heading: **Subtitle D-Miscellaneous Excise Taxes > CHAPTER 43-QUALIFIED PENSION, ETC., PLANS**

