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 self-employed, 1099 and gig workers

No employer plan? You can still get the federal match. From 2027 it pays up to 50% of up to $2,000 of your retirement contributions, so up to $1,000 a year, into a retirement accountIRS: Saver's Match. Executive Order 14403 directs TrumpIRA.gov to focus on independent contractors, self-employed individuals, and other workers who don’t have an employer-sponsored planEO 14403 (91 FR 24329), Sec. 2(a).

The short version

  1. Open an IRA (traditional or Roth) if you don’t have a retirement plan. The IRS tells people without a plan or IRA to open one in 2027IRS: Saver's Match, How to prepare. Step-by-step →
  2. Contribute during 2027 (any amount; there’s no minimum)IRS: Saver's Match. IRA contributions made after year-end still count for 2027 if made by the filing deadline (without extensions) and designated for 2027Notice 2026-48, Q&A B-2.
  3. Check your income: the match phases out by modified AGI and reaches zero at $35,500 (single), $53,250 (head of household) or $71,000 (married filing jointly)IRS: Saver's Match.
  4. Claim it on Form 8880-A with your 2027 return in 2028IRS: Saver's Match.

Self-employment income counts as compensation for an IRA

For IRA purposes, the IRS treats self-employment income as compensation: if you’re a sole proprietor or partner, it’s generally your net earnings from the business, reduced by the deduction for retirement-plan contributions made on your behalf and the deductible part of your self-employment taxIRS Pub. 590-A, What is compensation?.

Which contributions count toward the match

Qualified retirement savings contributions areNotice 2026-48, Q&A B-2:

  • contributions to a traditional or Roth IRA;
  • elective deferrals, such as to a 401(k) plan (including a SIMPLE 401(k)), 403(b), governmental 457(b), SIMPLE IRA plan or SEP arrangement;
  • voluntary after-tax employee contributions to a qualified plan; and contributions to a 501(c)(18) plan.

Rollovers and trustee-to-trustee transfers don’t countNotice 2026-48, Q&A B-2. If you have a SEP-IRA or a one-participant (“solo”) 401(k)IRS: plans for self-employed, note that the notice’s list covers elective deferrals; it doesn’t list employer (non-elective or profit-sharing) contributions. Ask your plan provider which part of what you put in is an elective deferral. A plain IRA contribution always qualifiesNotice 2026-48, Q&A B-2.

Your income for the match is modified AGI

The limit uses modified AGI (MAGI): AGI plus pre-tax elective deferrals and other excluded or deducted qualified retirement contributions (for example deductible traditional IRA contributions), plus certain excluded foreign and territory incomeNotice 2026-48, Q&A B-3. So deducting a traditional IRA contribution doesn’t lower your income for this test.

Example (our calculation)

A single freelancer with $25,000 of MAGI who puts $2,000 into an IRA in 2027: reduction = 50 × (25,000 − 20,500) ÷ 15,000 = 15 points, so the rate is 35% and the match is $700 (formula from Notice 2026-48Notice 2026-48, Q&A C-2). Run your own numbers →

Where the match goes

Treasury can deposit it into a traditional (non-Roth) IRA or the non-Roth portion of a 401(k), 403(b) or governmental 457(b) planNotice 2026-48, Q&A D-1. Plans and IRAs aren’t required to accept itNotice 2026-48, Q&A I-2, and the official list of IRAs that do is expected on TrumpIRA.gov, which launches Jan. 1, 2027TrumpIRA.gov. Roth IRA owners: see the Roth route.

Common questions

Can self-employed and 1099 workers get the Saver's Match?

Yes, if they meet the same eligibility rules as anyone else and make qualified retirement savings contributions, such as contributions to a traditional or Roth IRA (IRS Saver's Match page; Notice 2026-48 Q&A B-2). Executive Order 14403 says TrumpIRA.gov will focus on independent contractors, self-employed individuals and other workers without an employer plan.

Does self-employment income count as compensation for an IRA?

Yes. IRS Publication 590-A lists self-employment income as compensation: generally net earnings from your trade or business, reduced by the deduction for retirement-plan contributions made on your behalf and the deductible part of self-employment tax.

Do SEP-IRA and solo 401(k) contributions count?

Notice 2026-48 Q&A B-2 counts elective deferrals, including to a 401(k) plan, a SIMPLE IRA plan or a SEP arrangement, plus IRA contributions. Its list doesn't include employer (non-elective or profit-sharing) contributions, so ask your plan provider which part of your contribution is an elective deferral.

Where would the match be deposited?

Into a traditional (non-Roth) IRA or the non-Roth portion of a 401(k), 403(b) or governmental 457(b) plan that accepts it (Notice 2026-48 Q&A D-1). Plans and IRAs are not required to accept it (Q&A I-2).

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