Saver's Match Calculator
From 2027 the federal government matches up to 50% of the first $2,000 each person puts into a retirement plan or IRA, up to $1,000, and deposits it into the account. Enter your filing status, income and contributions to estimate the match.
Your 2027 AGI (joint AGI if married filing jointly).
Pre-tax 401(k), 403(b) and 457(b) deferrals plus deductible traditional IRA contributions. The IRS adds these back to AGI to get MAGI.
Foreign earned income or US-territory income excluded from AGI. Most people enter 0.
401(k), 403(b), governmental 457(b), traditional or Roth IRA. Only the first $2,000 is matched.
Withdrawals from retirement plans or IRAs in 2025, 2026, 2027 and before the 2027 return is due. They reduce the contributions that count.
- Modified AGI (MAGI)
- $54,000
- Full 50% match up to (Married filing jointly)
- $41,000
- Match ends at MAGI of
- $71,000
- Your match rate
- 29%
- Your contributions counted
- $2,000
- Your match
- $580
- Spouse's contributions counted
- $1,000
- Spouse's match
- $290
- Household match
- $870
Your MAGI is $13,000 over $41,000. 50 × $13,000 ÷ $30,000 = 21.67 points, rounded down to 21, leaves a 29% rate. Each spouse is matched on their own contributions using the couple's combined MAGI.
This is an estimate for information only, not tax, payroll or legal advice. Figures are the 2027 amounts from IRS Notice 2026-48 and irs.gov/saversmatch (checked November 6, 2026); the rules are proposed and not yet final. It assumes each person is 18 or older, not a full-time student and not claimed as a dependent. The match is claimed on Form 8880-A with the 2027 return, filed in 2028.
| MAGI | Match rate | Match on $2,000 |
|---|---|---|
| $41,000 | 50% | $1,000 |
| $41,600 | 49% | $980 |
| $48,500 | 38% | $760 |
| $56,000 | 25% | $500 |
| $63,500 | 13% | $260 |
| $70,999 | 1% | $20 |
| $71,000 | 0% | $0 |
Estimates only — not financial advice. They produce estimates based on the figures you enter and do not account for every fee, tax or change in rate.
- Uses the 2027 Saver's Match figures from IRS Notice 2026-48 and irs.gov (checked November 6, 2026). The rules are proposed, not final, and 2028 limits are not yet published.
- MAGI is AGI plus the add-backs you enter. The rate cut is 50 × (MAGI − full-match limit) ÷ phase-out range, rounded down to a whole percentage point.
- Each person's match is the rate times contributions (less testing-period distributions), capped at $2,000. Amounts with cents are rounded to the nearest cent; the IRS has not stated a dollar rounding rule.
- Assumes everyone is 18 or older, not a student, not claimed as a dependent and a US resident for tax purposes. ABLE contributions are not counted.
- Internal Revenue Service: Saver's Match (page updated October 22, 2026) — 2027 MAGI limits by filing status, eligibility rules, eligible accounts and Form 8880-A. Checked November 6, 2026.
- Internal Revenue Service: Notice 2026-48, Internal Revenue Bulletin 2026-35 (August 24, 2026) — Phase-out formula, rounding down to whole percentage points, $2,000 contribution limit, testing period and worked examples. Checked November 6, 2026.
- Internal Revenue Service: IR-2025-111: 2026 Saver's Credit income limits — 2026 Saver's Credit AGI limits used in the comparison. Checked November 6, 2026.
- Internal Revenue Service: Form 8880 (2025): limitation based on tax liability — The Saver's Credit is limited to tax liability (lines 11 and 12). Checked November 6, 2026.
The email includes this route only; calculator inputs are not attached.
How the Saver's Match is calculated
Start with modified adjusted gross income (MAGI): your AGI plus pre-tax retirement deferrals, deductible traditional IRA contributions and certain excluded foreign or territory income. Married couples filing jointly use their combined MAGI.
If MAGI is at or below the full-match limit for your filing status, the rate is 50%. Above it, IRS Notice 2026-48 reduces the rate by 50 percentage points × (MAGI − limit) ÷ phase-out range, rounded down to a whole point. The phase-out range is $30,000 for joint filers, $22,500 for heads of household and $15,000 for everyone else, so the rate reaches zero at $71,000, $53,250 and $35,500.
The rate is then applied to each person's contributions, up to $2,000, after subtracting any retirement distributions taken in the testing period. Because the cut is rounded down, MAGI a few hundred dollars over the limit still earns the full 50%: a single filer keeps 50% until MAGI reaches $20,800.
A worked example
A married couple filing jointly has $63,000 of MAGI. That is $22,000 over $41,000. 50 × 22,000 ÷ 30,000 = 36.67 points, rounded down to 36, which leaves a 14% rate.
One spouse contributed $1,000 and gets a $140 match. The other contributed $2,000 and gets $280. This is Example 2 in Notice 2026-48, and the calculator above reproduces it exactly.
Which contributions count, and where the money goes
The irs.gov Saver's Match page lists contributions to 401(k), 403(b) and governmental 457(b) plans and to traditional or Roth IRAs. ABLE account contributions do not count. Distributions from retirement plans or IRAs during the testing period (the year itself, the two years before it, and the time until the return's due date) reduce the contributions that count.
The match is not a refund. It is deposited into a retirement account: a traditional IRA you name on Form 8880-A, or an employer plan that accepts Saver's Match contributions. Under the proposed rules a Roth IRA can receive it only through a conduit traditional IRA that the Treasury sets up. The IRS says that from 2027 TrumpIRA.gov will list financial institutions offering IRAs that accept the match. Like other retirement money, withdrawals before age 59½ may face additional tax.
Saver's Match versus the old Saver's Credit
The Saver's Credit (Form 8880) applies to tax year 2026 and earlier. It is 50%, 20% or 10% of up to $2,000 of contributions per person, so at most $1,000 ($2,000 on a joint return). It is a nonrefundable credit: Form 8880 caps it at your tax liability, so a saver who owes little or no federal income tax gets little or nothing. For 2026 the credit ends at AGI of $80,500 for joint filers, $60,375 for heads of household and $40,250 for single filers.
The Saver's Match keeps the same 50% of $2,000 ceiling but is paid whether or not you owe tax, goes into your retirement account rather than reducing your tax bill, and slides down one percentage point at a time instead of jumping between three rates. Its 2027 income limits are lower than the credit's 2026 limits, and it uses MAGI that adds back pre-tax retirement contributions.
2028 and later
The IRS says the income limits will be adjusted for inflation in years after 2027. Under section 6433 the $41,000 joint full-match amount is indexed and rounded to the nearest $1,000 (in 2027 the head of household and single amounts are three-quarters and half of it), while the phase-out ranges stay fixed. This page will add the 2028 figures when the IRS publishes them. The rules on this page come from Notice 2026-48, which announces proposed regulations, so details could change before they are final.