Saver's Credit 401(k)/IRA 2026
Saver's Credit (Retirement Savings Contributions Credit) rewards low-to-mid income retirement savers with 10-50% credit on contributions. Often missed — claim it on Form 8880.
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Saver's Credit (IRC §25B) rewards retirement savings by low-to-mid income workers with up to 50% credit on the first $2,000 ($4,000 MFJ) of contributions. Phases out at moderate income. Annually adjusted for inflation.
Income Limits 2026
Single: 50% credit if AGI ≤ $23,625; 20% to $25,750; 10% to $39,625; 0% above. MFJ: 50% if AGI ≤ $47,250; 20% to $51,500; 10% to $79,250; 0% above. Adjusted from 2025 IRS guidance.
Eligible Contributions
Traditional + Roth IRA. 401(k), 403(b), 457(b), Thrift Savings Plan. SARSEP, SIMPLE IRA. ABLE accounts. Voluntary after-tax 401(k). Maximum $2,000 single / $4,000 MFJ counted for credit.
Eligibility Rules
Age 18+, not full-time student, not claimed as dependent. Married filing separately = each spouse computes separately. Must have AGI below thresholds. Active military qualifies for nontaxable combat pay treatment.
Often Missed
Many eligible workers don't realize they qualify. If you contribute $1,000 to IRA and earn $30K single, you may qualify for 10-50% credit = $100-$500 free. File Form 8880 even if tax software didn't auto-detect.
Last updated May 2026. Sources: IRS Form 8880, IRC §25B.