Saver’s Match eligibility checklist
You must meet all of these for tax year 2027IRS: Saver's Match, Who qualifies:
- You contribute to a retirement plan or IRA. There is no minimum amountIRS: Saver's Match.
- You are 18 by the end of the tax yearIRS: Saver's Match.
- You are not a student as defined in section 152(f)(2): generally, enrolled full-time at a school during each of five months of the year, or in a qualifying full-time on-farm training courseIRS: Saver's MatchNotice 2026-48, fn. 6.
- You are not claimed as a dependent on another person’s returnIRS: Saver's Match.
- You are a U.S. resident for tax purposes; generally nonresidents do not qualifyIRS: Saver's MatchNotice 2026-48, Q&A B-1.
- Your MAGI is under the limit for your filing status: $71,000 (joint / surviving spouse), $53,250 (head of household), $35,500 (single / married filing separately)Notice 2026-48, Q&A B-4.
Good to know
- You can qualify even if you owe little or no federal income taxIRS: Saver's Match.
- Bona fide residents of U.S. territories must claim through their territory’s tax agency; the IRS cannot process those claimsIRS: Saver's Match.
- Distributions from retirement plans or IRAs during the testing period (the tax year, the two prior years, and the period before your filing due date) reduce the contributions counted, with exceptions such as rollovers and plan loansNotice 2026-48, Q&A C-3.
- The Justice Department’s Office of Legal Counsel has opined that Saver’s Match contributions are “federal public benefits” under PRWORA; Treasury and the IRS expect to address this in proposed regulationsNotice 2026-48, fn. 13.
- Usually you can’t get both the Saver’s Credit and the Saver’s Match for the same type of contribution; ABLE account contributions can still qualify for the creditIRS: Saver's Match.
Common questions
Who is eligible for the Saver's Match?
You must contribute to a retirement plan or IRA (no minimum), be 18 by the end of the tax year, not be a student under section 152(f)(2), not be claimed as a dependent, be a U.S. resident for tax purposes, and have MAGI under your filing status limit (IRS Saver's Match page).
Can I qualify if I owe no federal income tax?
Yes. The IRS says you can qualify even if you owe little or no federal income tax; unlike the old Saver's Credit, the match is not limited by tax liability (IRS; Notice 2026-48 Q&A A-1).
Do part-time students qualify?
The exclusion applies to a 'student' under section 152(f)(2): generally someone enrolled full-time at a school (or in a qualifying full-time on-farm training course) during each of five months of the year (IRS; Notice 2026-48 fn. 6).
Do both spouses get a match?
For married couples filing jointly, the match applies to each spouse, based on each spouse's own contributions, using combined MAGI (IRS; Notice 2026-48 Q&A B-3, C-2 Ex. 2).
Do withdrawals affect eligibility?
Distributions you (or a joint-filing spouse) take from retirement plans or IRAs in the testing period reduce the contributions counted, with exceptions such as rollovers (Notice 2026-48 Q&A C-3).