Saver’s Match: the federal 50% retirement match, explained with official sources
Starting with 2027 contributions, the federal government will match up to 50% of what eligible low- and moderate-income savers put into a retirement plan or IRA, up to $1,000 per person per yearIRS: Saver's Match. Check your estimated match, the 2027 income limits, and which IRA providers are on our watch list while the official list is pending.
Estimate my match See 2027 income limits
What the Saver’s Match is
- A new federal matching contribution, created by section 103 of the SECURE 2.0 Act (Internal Revenue Code section 6433), for taxable years beginning after Dec. 31, 2026Notice 2026-48, sec. I.
- Equal to up to 50% of up to $2,000 of qualified retirement savings contributionsNotice 2026-48, sec. II.A, so up to $1,000 per person per year. For married couples filing jointly, the match applies to each spouseIRS: Saver's Match.
- Deposited into your designated retirement account, not paid as cashIRS: Saver's Match. It is paid even if you owe little or no federal income taxIRS: Saver's Match.
- It replaces the Saver’s Credit for contributions to retirement plans and IRAs; ABLE account contributions can still qualify for the Saver’s CreditIRS: Saver's Match.
- Claimed by filing Form 8880-A with your 2027 federal tax return in 2028IRS: Saver's Match. The form has not been published yetNotice 2026-48, Q&A A-1.
Who qualifies (short version)
You make contributions to a retirement plan or IRA (no minimum amount), you are 18 by the end of the tax year, you are not a full-time student as defined in section 152(f)(2), you are not claimed as a dependent, and you are a U.S. resident for tax purposesIRS: Saver's Match, Who qualifies. Your MAGI must also be under the limit for your filing status. Full eligibility checklist →
2027 income limits
| Filing status | Full match (50%) | Partial match | No match |
|---|---|---|---|
| Married filing jointly; qualifying surviving spouse | Up to $41,000 | $41,001–$70,999 | $71,000 and above |
| Head of household | Up to $30,750 | $30,751–$53,249 | $53,250 and above |
| Single; married filing separately | Up to $20,500 | $20,501–$35,499 | $35,500 and above |
Income is modified AGI (MAGI) for tax year 2027. Table as published by the IRSIRS: Saver's Match, income limits; same figures in Notice 2026-48Notice 2026-48, Q&A B-4, C-2. Limits are inflation-adjusted after 2027IRS: Saver's Match.
Where the match can go
The match can be paid directly into a traditional (non-Roth) IRA, or the non-Roth portion of a 401(k), 403(b), or governmental 457(b) planNotice 2026-48, Q&A D-1. It cannot be paid directly into a Roth IRA; the IRS and Treasury are considering a route that passes it through a “conduit” traditional IRA firstNotice 2026-48, Q&A E-2(b). Roth route explained →
What to do now
The IRS says you don’t need to do anything in 2026; the program applies to contributions made starting in 2027IRS: Saver's Match, How to prepare. In 2027: keep contributing to a 401(k), 403(b), governmental 457(b) or IRA if you can; if you have none, open an IRA; and keep records of your contributionsIRS: Saver's Match, How to prepare.
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