Q: What if my Saver's Match is less than $100?

If your Saver’s Match would be greater than zero but less than $100, you may elect to have it treated as a refundable income tax credit instead of being deposited into a retirement account. The election would be made on the same form used to claim the match. The $100 limit applies per person, so each joint-filing spouse can decide separately.

Question 1

What if my Saver's Match is less than $100?

Accepted Answer

If your Saver&#8217;s Match would be greater than zero but less than $100, you may elect to have it treated as a refundable income tax credit instead of being deposited into a retirement account. The election would be made on the same form used to claim the match. The $100 limit applies per person, so each joint-filing spouse can decide separately.

Question 2

Is the $100 limit per couple or per person?

Accepted Answer

Per person (Notice 2026-48 Q&A D-2).