Saver’s Match calculator (tax year 2027)
Estimate your federal match from your filing status, modified AGI, and 2027 retirement contributions. Uses the official 2027 thresholds and the phase-out formula published by the IRS and Treasury.
How it works: match rate = 50% minus 50 × (MAGI − start of phase-out) ÷ phase-out range, with the reduction rounded down to a whole percentage pointNotice 2026-48, Q&A C-2. Contributions are reduced by distributions received during the testing periodNotice 2026-48, Q&A C-3, then capped at $2,000Notice 2026-48, Q&A C-1. For joint filers this calculator treats each spouse’s distributions as reducing both spouses’ contributions; that applies when you filed jointly in both the distribution year and the contribution yearNotice 2026-48, Q&A C-3.
Worked examples from Notice 2026-48
- Single filer, MAGI $30,000, $1,500 traditional IRA contribution: reduction = 50 × (30,000 − 20,500) ÷ 15,000 = 31.67, rounded down to 31; rate 19%; match $285Notice 2026-48, Q&A C-2, Ex. 1.
- Married filing jointly, joint MAGI $63,000; spouses contribute $1,000 and $2,000: rate 14%; matches $140 and $280Notice 2026-48, Q&A C-2, Ex. 2.
What counts as MAGI
For the Saver’s Match, MAGI is AGI plus pre-tax elective deferrals and other salary-reduction retirement contributions, deductible traditional IRA contributions, and certain excluded foreign and U.S.-territory income (sections 911, 931, 933)Notice 2026-48, Q&A B-3. For joint filers it is the combined MAGI of both spousesNotice 2026-48, Q&A B-3.
What counts as a contribution
Contributions to a traditional or Roth IRA; elective deferrals (for example to a 401(k), 403(b), governmental 457(b), SIMPLE IRA, or SEP); voluntary after-tax employee contributions to a qualified plan; and contributions to a 501(c)(18) planNotice 2026-48, Q&A B-2. Rollovers, trustee-to-trustee transfers, and Saver’s Match deposits themselves do not countNotice 2026-48, Q&A B-2. IRA contributions made after year-end can count for 2027 if made by the tax filing deadline (without extensions) and designated for 2027Notice 2026-48, Q&A B-2.