Side by side
| Saver’s Credit (through 2026) | Saver’s Match (2027 on) | |
|---|---|---|
| What you get | A nonrefundable tax credit; it can’t exceed your tax liabilityNotice 2026-48, Q&A A-1 | A contribution paid into your retirement account, even with no tax liabilityNotice 2026-48, Q&A A-1 |
| Rate | 50%, 20% or 10% of contributions, by AGIIRS: Saver's Credit | Up to 50%, phasing down gradually by modified AGIIRS: Saver's MatchNotice 2026-48, Q&A C-2 |
| Contributions counted | Up to $2,000 ($4,000 married filing jointly); max credit $1,000 ($2,000 joint)IRS: Saver's Credit | Up to $2,000 per person, so up to $1,000 per personNotice 2026-48, Q&A C-1IRS: Saver's Match |
| Who qualifies | Age 18+, not a dependent, not a studentIRS: Saver's Credit | Age 18+, not a dependent, not a student, U.S. resident for tax purposesNotice 2026-48, Q&A B-1 |
| ABLE accounts | CountIRS: Saver's Credit | Don’t count; ABLE contributions stay eligible for the Saver’s CreditNotice 2026-48, Q&A A-1 |
| Form | Form 8880IRS: Form 8880 | New Form 8880-A (not yet published)Notice 2026-48, Q&A A-1 |
| Small amounts | — | Under $100 you can choose a refundable tax credit instead of a depositNotice 2026-48, Q&A D-2 |
Income thresholds also differ, and so does how a raise changes what you getNotice 2026-48, Q&A A-1. The IRS Saver’s Credit page’s most recent table (2024) ends the credit at AGI above $76,500 (joint), $57,375 (head of household) or $38,250 (others)IRS: Saver's Credit. The 2027 match ends at modified AGI of $71,000, $53,250 and $35,500IRS: Saver's Match. Full 2027 table →
The January–April 2027 choice
An IRA contribution made after Dec. 31, 2026 and by your 2026 return’s due date (without extensions) can be designated for 2026, and used for the Saver’s Credit, or for 2027, and used for the Saver’s MatchNotice 2026-48, fn. 12. It can’t count for both. If you owe little or no 2026 income tax, the nonrefundable credit may be worth little to you, while the match doesn’t depend on tax owedNotice 2026-48, Q&A A-1. Run both before you decide. Match calculator →
What stays the same
Both count traditional and Roth IRA contributions and elective deferrals to workplace plans, and neither counts rolloversIRS: Saver's CreditNotice 2026-48, Q&A B-2. Both reduce your contributions by certain recent retirement distributionsIRS: Saver's CreditNotice 2026-48, Q&A C-3.
Common questions
Is the Saver's Match the same as the Saver's Credit?
No. For tax years beginning after Dec. 31, 2026, the Saver's Match replaces the Saver's Credit for contributions to retirement plans and IRAs (Notice 2026-48 Q&A A-1). The Saver's Credit was a nonrefundable credit limited to your tax bill; the match is generally deposited into a retirement account even if you owe no income tax.
Can I still claim the Saver's Credit for 2026?
Yes. 2026 is the last tax year the Saver's Credit applies to IRA and plan contributions. It is claimed on Form 8880 with your 2026 return (IRS Saver's Credit page; Notice 2026-48 Q&A A-1).
I contribute to my IRA between January and April 2027. Which year does it count for?
You choose. Notice 2026-48 footnote 12 says an IRA contribution made after Dec. 31, 2026 and by the due date of your 2026 return (without extensions) can be designated for 2026 (Saver's Credit) or for 2027 (Saver's Match). It can't count for both.
Does the Saver's Credit still exist after 2026?
Only for contributions to an ABLE account where you're the designated beneficiary (Notice 2026-48 Q&A A-1 and footnote 5). Those contributions don't count toward the Saver's Match.
Which forms are used?
The Saver's Credit uses Form 8880. The Saver's Match will use a new Form 8880-A, not yet published (Notice 2026-48 Q&A A-1).
Related guides
- Saver’s Match calculator
- 2027 income limits
- Who is eligible
- How to claim: Form 8880-A
- Head of household: limits and examples
- How to open an IRA