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 vs. a 401(k) employer match

They sound alike but come from different places. A 401(k) match is paid by your employer under your plan. The Saver’s Match is paid by the federal government to eligible low- and moderate-income savers, starting with 2027 contributionsNotice 2026-48, sec. II.AIRS: Saver's Match.

Saver’s MatchTypical 401(k) employer match
Who paysTreasury DepartmentNotice 2026-48, sec. II.AYour employer, per your plan’s terms
Who qualifiesAge 18+, not a dependent or full-time student, U.S. tax resident, MAGI under the limitIRS: Saver's MatchPlan participants who meet the plan’s rules
AmountUp to 50% of up to $2,000, so up to $1,000 per personIRS: Saver's MatchSet by the plan
Income limitNone at MAGI $35,500 single / $53,250 HOH / $71,000 joint (2027)IRS: Saver's MatchNone from the government
Contributions that countIRA contributions and elective deferrals to a 401(k), 403(b), governmental 457(b), SIMPLE IRA or SEP, and moreNotice 2026-48, Q&A B-2Usually your own deferrals to that plan
Where it’s depositedA traditional IRA or the non-Roth part of a 401(k), 403(b) or governmental 457(b) that accepts itNotice 2026-48, Q&A D-1, I-2Your account in that plan
How you get itClaim on Form 8880-A with your 2027 return in 2028IRS: Saver's MatchAutomatic through payroll
Counts toward contribution limits?NoNotice 2026-48, sec. IIICounts toward the plan’s overall limit

The employer-match column describes how workplace plans generally work; your plan document governs. Saver’s Match rules are from official IRS/Treasury guidance, which is still proposed.

Can you get both?

No official source says the Saver’s Match reduces an employer match. Your own elective deferrals to a 401(k) count toward the Saver’s MatchNotice 2026-48, Q&A B-2, and the match isn’t counted against the 402(g) or 415(c) limitsNotice 2026-48, sec. III. It’s also disregarded for the plan’s nondiscrimination tests under 401(k)(3)Notice 2026-48, sec. III. Whether the match can be deposited into your employer’s plan depends on whether the plan chooses to accept itNotice 2026-48, Q&A I-2; if it doesn’t, you can name a traditional IRA insteadNotice 2026-48, Q&A D-1.

Common questions

Is the Saver's Match the same as a 401(k) match?

No. A 401(k) match comes from your employer under your plan's terms. The Saver's Match is paid by the Treasury Department to eligible low- and moderate-income savers, based on their contributions to a plan or IRA (Notice 2026-48 sec. II.A; IRS).

Can I get both?

No official source says the Saver's Match replaces or reduces an employer match. Your own elective deferrals to a 401(k) count toward the Saver's Match (Notice 2026-48 Q&A B-2), and your employer's match is governed by your plan.

Does the Saver's Match count toward 401(k) or IRA contribution limits?

No. By statute it isn't taken into account for the 402(g), 408, 408A, 414(v), 415(c) or 457(b) limits (Notice 2026-48 sec. III, describing IRC 6433(f)(2)(B)).

Does my employer's plan have to accept the Saver's Match?

No. Plans and IRAs are not required to accept it, though Treasury and the IRS encourage them to consider it (Notice 2026-48 Q&A I-2).

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