Retirement · SECURE 2.0 §103 · IRC §6433
Saver's Match Calculator (2027)
From tax year 2027, the Saver's Credit becomes a direct federal deposit into your retirement account. Estimate what you would receive.
How much is the SECURE 2.0 Saver's Match worth?
Contributing $2,000 at $26,000 MAGI (single) produces an estimated Saver's Match of $640, deposited into your retirement account rather than paid as a refund.
- The match is 50% of the first $2,000 contributed — $1,000 maximum.
- The match is PER ELIGIBLE INDIVIDUAL: $1,000 maximum each, so a married couple can receive up to $2,000 when both spouses contribute.
- It applies to tax years beginning after December 31, 2026.
- Single phase-out: $20,500 to $35,500 MAGI.
- The phase-out cuts the applicable percentage in whole percentage points (§6433(b)(2)), not the dollars proportionally.
Your situation
Phase-out for this status: $20,500 to $35,500 MAGI.
You must be 18 by the end of the year (§6433(c)(1)). Switch off if not.
Dependents are excluded under §6433(c).
Full-time students are excluded under §6433(c).
Excluded unless a §6013(g) or (h) election treats you as a U.S. resident (§6433(c)(3)).
2027 phase-out ranges
| Filing status | Phase-out starts above | No match at or above |
|---|---|---|
| Single | $20,500 | $35,500 |
| Head of household | $30,750 | $53,250 |
| Married filing jointly | $41,000 | $71,000 |
| Qualifying surviving spouse | $41,000 | $71,000 |
The first 1-point cut comes at $20,800 (single/MFS), $31,200 (HoH) and $41,600 (joint); below those the full match applies.
Married filing separately uses the single amounts, and a qualifying surviving spouse uses the joint amounts (§6433(b)(3)(A)). These are the amounts written into §6433, confirmed for 2027 by IRS Notice 2026-48. For years after 2027 the starting amounts (and so the end of each range) are indexed for inflation; the width of each range is not.
Honest caveats
- IRS Notice 2026-48 confirms the 2027 amounts. Treasury still plans to propose regulations on how the match is claimed and paid; you will claim it on a new Form 8880-A with your 2027 return.
- The money is not a refund. It is deposited into an IRA or eligible plan and is subject to that account's distribution rules — except a match under $100, which you can elect to take as a refundable credit (IRC §6433(a)(2)(B)); no account needed.
- You need an account to receive it. §6433 requires designating an eligible retirement account; without one the match cannot be paid (unless it is under $100 and you elect the refundable credit).
- Distributions reduce the contributions counted. Any retirement-plan or IRA distribution you receive in 2025, 2026, 2027 or before your 2027 return is due — and, on a joint return, your spouse's — is subtracted from your contributions before the match is figured (§6433(d)(2)). Rollovers, transfers, plan loans and corrective distributions don't count.
Estimated Saver's Match
Deposited into your retirement account for tax year 2027
- Contribution counted
- $2,000
- Match before phase-out
- $1,000
- Applicable percentage (§6433(b)(2))
- 32%
- MAGI cutoff
- $35,500
- Estimated match
- $640
Credit vs match, side by side
What changes, who gains, and what to do in the last year of the old credit.
Read the Saver's Match guideFrequently asked questions
What is the Saver's Match?
SECURE 2.0 §103 replaces the nonrefundable Saver's Credit with the Saver's Match for IRA and workplace-plan contributions, for tax years beginning after December 31, 2026. Instead of reducing your tax bill, the federal government contributes 50% of your qualifying retirement contributions, up to $1,000, directly into your IRA or workplace retirement account. The Saver's Credit itself continues for contributions to ABLE accounts (Notice 2026-48).
How is this different from the old Saver's Credit?
The old credit was nonrefundable — if you owed no tax, which is common at these income levels, you got nothing. The match is paid regardless of tax liability. The trade-off is that the money lands in a retirement account rather than in your refund.
How much do I have to contribute to get the full match?
$2,000. The match is 50% of contributions up to $2,000, so $2,000 in gets the maximum $1,000 match, subject to the income phase-out.
Who cannot get the Saver's Match?
Anyone claimed as a dependent on someone else's return, full-time students, anyone under 18 at the close of the tax year, and nonresident aliens unless they elect to be treated as U.S. residents under §6013(g) or (h) (§6433(c)(3)). The first three are the same exclusions that applied to the Saver's Credit under §25B. On a joint return each spouse is tested separately.
Are these 2027 income limits final?
Yes, for 2027. IRS Notice 2026-48 (August 2026) confirms the statutory 2027 amounts: the phase-out starts above $20,500 of MAGI for single and married-filing-separately filers, $30,750 for heads of household and $41,000 for joint filers and qualifying surviving spouses, and runs over $15,000, $22,500 and $30,000 of income. Because each cut is rounded down to a whole percentage point, the first cut (to $980) comes at $20,800, $31,200 and $41,600. From 2028 the starting amounts are indexed for inflation; the width of each phase-out range is fixed. Treasury still plans to propose regulations, and the match will be claimed on a new Form 8880-A.
Sources & References
Primary references used for this content
Saver's Match
Match rate, contribution ceiling, phase-out ranges, and exclusions
View on law.cornell.edu
Notice of intent to issue regulations on Saver's Match contributions
2027 table, eligibility (Q&A B-1), distribution reduction (Q&A C-3), joint filers (Q&A I-1)
View on irs.gov
Division T of P.L. 117-328
Enacting provision and effective date
View on congress.gov
The Retirement Savings Contribution Credit
Congressional Research Service overview of the credit and its replacement
View on congress.gov
Credit for Qualified Retirement Savings Contributions
The form used for the credit the match replaces
View on irs.gov
✓5 primary sources; links re-checked on a weekly rotation by the source watcher
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Disclaimer: This calculator provides estimates for educational purposes only. Not tax, legal, or financial advice. Results may vary based on your specific circumstances. Consult a qualified CPA or tax professional for personalized guidance.