Saver’s Match for married couples filing jointly

2027 joint-filer thresholds

• Full 50% match: combined MAGI up to $41,000^{IRS: Saver's Match}
• Partial match: $41,001–$70,999^{IRS: Saver's Match}
• No match: $71,000 or more^{IRS: Saver's Match}

Match by income, if each spouse puts in $2,000 (our calculation)

Calculated with the phase-out formula in Notice 2026-48^{Notice 2026-48, Q&A C-2}: rate = 50% minus 50 × (MAGI − $41,000) ÷ $30,000, with the reduction rounded down. At $70,000 the match is $40 per spouse; a match under $100 can be taken as a refundable credit instead^{Notice 2026-48, Q&A D-2}.

The IRS’s own example

A couple filing jointly with combined MAGI of $63,000, where one spouse contributes $1,000 and the other $2,000: the rate is 14%, so the matches are $140 and $280^{Notice 2026-48, Q&A C-2, Ex. 2}.

Rules to know

• Each spouse designates their own plan or IRA to receive their match^{Notice 2026-48, Q&A I-1}.
• A spouse’s retirement withdrawals in the testing period can reduce both spouses’ counted contributions when you filed jointly in both years^{Notice 2026-48, Q&A C-3}. Withdrawal rules →
• The under-$100 refundable-credit election is per person, so each spouse decides separately^{Notice 2026-48, Q&A D-2}.
• Married filing separately uses the single thresholds ($20,500 / $35,500)^{IRS: Saver's Match}.

Open the calculator (choose “Married filing jointly”)

Common questions

Related guides

• Saver’s Match calculator
• Saver’s Match for self-employed & 1099 workers
• How to open an IRA for the Saver’s Match
• Saver’s Match vs. a 401(k) employer match
• 2027 income limits
• En español: Saver’s Match