Saver’s MatchIRA Finder
Independent, unofficial guide. Not affiliated with the IRS, Treasury, or TrumpIRA.gov. Not tax advice. Rules below come from official guidance that is still proposed.
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Saver’s Match for head of household filers

If you file as head of household, the 2027 Saver’s Match is a full 50% up to $30,750 of modified AGI and phases out to zero at $53,250IRS: Saver's Match. That’s up to $1,000 on a $2,000 contributionNotice 2026-48, Q&A C-1.

Filing statusFull match (50%)Partial matchNo match
Married filing jointly; qualifying surviving spouseUp to $41,000$41,001–$70,999$71,000 and above
Head of householdUp to $30,750$30,751–$53,249$53,250 and above
Single; married filing separatelyUp 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.

Examples (our calculation)

Rate = 50% minus 50 × (MAGI − $30,750) ÷ $22,500, with the reduction rounded down to a whole pointNotice 2026-48, Q&A C-2.

Modified AGIMatch rateMatch on $2,000Match on $1,000
$28,00050%$1,000$500
$35,00041%$820$410
$40,00030%$600$300
$45,00019%$380$190
$50,0008%$160$80

Figures assume no retirement distributions during the testing period. Distributions reduce the contributions that countNotice 2026-48, Q&A C-3. Use the calculator →

Things single parents ask

  • Your income test is MAGI, which adds back pre-tax 401(k) deferrals and deductible IRA contributionsNotice 2026-48, Q&A B-3. Saving pre-tax doesn’t lower it.
  • Dependents can’t claim their own match. Eligible individuals must be 18 or older, not students, and not claimed as a dependentNotice 2026-48, Q&A B-1.
  • No tax owed is fine. The match doesn’t depend on tax liabilityNotice 2026-48, Q&A A-1.
  • Small match? Under $100 you can choose a refundable tax credit insteadNotice 2026-48, Q&A D-2.

Common questions

What are the 2027 Saver's Match income limits for head of household?

Full 50% match up to $30,750 of modified AGI, a partial match from $30,751 to $53,249, and no match at $53,250 and above (IRS Saver's Match page).

How much would a head of household earning $40,000 get?

Our calculation with the Notice 2026-48 formula: 50 x (40,000 - 30,750) / 22,500 = 20.5, rounded down to 20 points, so the rate is 30%. A $2,000 contribution would get $600.

Do my children's contributions count?

Not if they're claimed as your dependents. Eligible individuals must be at least 18, not full-time students, and not claimed as a dependent on another return (Notice 2026-48 Q&A B-1).

Is the income MAGI or AGI?

Modified AGI: AGI plus pre-tax elective deferrals and other excluded or deducted qualified retirement contributions, plus certain excluded foreign and territory income (Notice 2026-48 Q&A B-3).

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