under section 219 for the taxable year. (B) After tax contributions In the case of applicable annual additions in excess of the limitation under subsection (a)— (i) which are treated as designated nondeductible contributions under section 408(o), rules similar to the rules of paragraph (1)(B) shall apply, and (ii) to a Roth IRA, section 408A(d)(2)(C) shall apply to such additions and to any net income allocable to such additions. For purposes of clause (ii), distributions from a Roth IRA shall be treated as first made from amounts described in clause (ii) and section 408A(d)(2)(C) shall be applied in the same manner as if there were a distribution of a contribution described in section 408(d)(4) (without regard to whether such distribution is timely made). (3) Allocation of excess applicable annual additions If the applicable dollar amount for a taxable year exceeds the amount described in subsection (a)(2), the taxpayer may, in such form and manner as the Secretary may prescribe, allocate such excess to applicable annual additions to each applicable retirement plan in such manner as the taxpayer chooses. (c) Definitions and special rules For purposes of this section— (1) Applicable annual addition (A) In general The term applicable annual addition means any of the following made to or on behalf of an individual: (i) An annual addition (within the meaning of section 415(c)(2)). (ii) Any contribution to an individual retirement plan, including any employer or employee contribution to a simplified employee pension under section 408(k) or a simple retirement account under section 408(p). (iii) Any deferral under an eligible deferred compensation plan described in section 457(b) which is maintained by an eligible employer described in section 457(e)(1)(A). (B) Rollover contributions disregarded A rollover contribution under section 402(c), 403(b)(8), 408(d)(3)(A)(ii), or 457(e)(16) shall not be treated as an annual addition. (2) Applicable dollar amount (A) In general The term applicable dollar amount means