Saver’s Match IRA 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 and Roth IRAs: the pass-through route

Short version: Roth IRA contributions count toward the match, but the match itself can’t be paid directly into a Roth IRA. The IRS and Treasury are considering a pass-through through a conduit traditional IRA.

1. Roth contributions count

Qualified retirement savings contributions include contributions to a traditional or Roth IRANotice 2026-48, Q&A B-2.

2. The match can’t go straight into a Roth

By law, the accounts that can receive the match directly from Treasury are a traditional (non-Roth) IRA, or the non-Roth portion of a 401(k), 403(b), or governmental 457(b) planNotice 2026-48, sec. III; Q&A D-1.

3. The proposed Roth pass-through

  1. You open a Roth IRA with a Roth IRA provider that has registered with Treasury and the IRS, and put that provider’s IRA tracking number on Form 8880-ANotice 2026-48, Q&A E-2(b).
  2. Treasury does not pay the Roth IRA directly. It would set up a conduit traditional IRA for youNotice 2026-48, Q&A E-2(b).
  3. The money would move immediately by trustee-to-trustee transfer from the conduit IRA to your Roth IRANotice 2026-48, Q&A E-2(b).
  4. That transfer would be a Roth conversion, subject to federal income tax and reporting under Treas. Reg. § 1.408A-4, and to withholding rules under section 3405Notice 2026-48, Q&A E-2(b).
Compare: a match paid into a traditional IRA is not included in gross income when contributed; tax applies later when it is withdrawnNotice 2026-48, Q&A A-2. The Roth route would make the match taxable at conversion, as described above.

If your Roth provider isn’t registered

The notice describes a workaround: open a traditional IRA with a registered traditional IRA provider, receive the match there, then direct a trustee-to-trustee transfer to your existing Roth IRA. That transfer would also be a Roth conversionNotice 2026-48, fn. 26. A provider that accepts the match for both account types would register separately as a traditional and as a Roth provider and get distinct tracking numbersNotice 2026-48, fn. 25.

Roth 401(k)/403(b)/457(b)

The plan portion that can receive the match directly excludes a qualified Roth contribution programNotice 2026-48, Q&A D-1. For plans, the IRS is considering several paths (including a registration path that uses a conduit IRA and a rollover)Notice 2026-48, Q&A E-3.

Status: proposed, not final. These are processes “under consideration” in a notice of intent to issue regulations. Treasury and the IRS asked for comments on them (deadline Oct. 5, 2026)Notice 2026-48, Q&A E-2; sec. V. No Roth provider registration process has been published yet, so no provider is confirmed for the Roth route. See the provider tracker.
Email alerts: coming soon. Sign-up is switched off for now. Check the provider tracker or the timeline for updates.