SaversMatchGuide

Saver's Match calculator for 2027

Put in your income and what you expect to save. Get the exact match the statute produces, not a rough guess.

On a joint return, each spouse is calculated separately against the combined household MAGI; the calculator shows both cards and the household total. Every figure follows the reduction formula in §6433(b)(2): percentage points are floored, never rounded up in your favor or the government's.

How the calculation works

The Saver's Match replaces the Saver's Credit for contributions made in 2027 and later (SECURE 2.0 §103). Three inputs decide your number, and only three:

  1. Your MAGI. Adjusted gross income plus your own pre-tax retirement contributions plus excluded foreign income. Pre-tax savings do not lower your MAGI, and joint filers combine both incomes.
  2. Your qualifying contributions. The first $2,000 of 2027 contributions to a 401(k), 403(b), governmental 457(b), traditional IRA, or Roth IRA. Withdrawals during the testing period (2025–2027 plus the stretch to your 2028 filing deadline) reduce the amount that counts.
  3. Your filing status. It sets both the full-match line and the width of the phase-out range.

If your MAGI is at or below the full-match line, the math is one multiplication: 50% of what counts. Above it, the rate falls by whole percentage points: the statute takes the points removed, 50 × (MAGI − full line) ÷ range width, and floors them, until the match reaches zero at the top of the range. There is no rounding in your favor anywhere in the formula, which is why calculators that round loosely can promise dollars the IRS won't pay.

A worked example

Married, filing jointly, combined MAGI of $38,000, comfortably under the $41,000 full-match line. Each spouse contributes $1,500 to their own 401(k).

The same couple at $63,000 MAGI would sit in the phase-out range instead: 50 × (63,000 − 41,000) ÷ 30,000 = 36.67 points removed, floored to 36, leaving a 14% rate: $210 on $1,500 each, $280 on a full $2,000. Those last two figures are the IRS's own published examples, and they are unit tests in this calculator's code.

A World War II era poster: a hand drops a coin into a coin bank shaped like the map of the United States, reading Buy a Share in America
Government-rewarded saving has a long American lineage — this Treasury poster asked savers to buy war savings stamps and bonds in the 1940s. “Buy a Share in America,” U.S. Treasury, public domain, via Wikimedia Commons.

Where the money lands

Your contributions can sit anywhere qualifying (including a Roth IRA) and still earn the match. But the matched dollars themselves are deposited only into a non-Roth vehicle: a traditional IRA, or the non-Roth part of a 401(k), 403(b), or governmental 457(b) that has agreed to accept them (Notice 2026-48, Q&A D-1). If your match comes out under $100, you can elect a refundable credit with your refund instead (Q&A D-2).

The 2027 income limits

2027 figures · MAGI limits by filing status — after 2027 the full-match line adjusts for inflation in $1,000 steps; the phase-out range width does not.
Filing statusFull 50% match, MAGI up toReduced match, MAGI up toNo match, MAGI at or above
Single$20,500$35,499$35,500
Married filing jointly$41,000$70,999$71,000
Surviving spouse$41,000$70,999$71,000
Head of household$30,750$53,249$53,250
Married filing separately$20,500$35,499$35,500

Within the middle column the match rate falls in whole percentage points: points removed = 50 × (MAGI − full-match line) ÷ range width, floored. Source: IRC §6433; IRS Notice 2026-48 (Q&A C-2, B-4).

A deeper walk-through, including how the 2026 Saver's Credit tiers differ, is on the income limits page. Not sure you qualify at all? The eligibility checker goes through the five conditions one by one.

Old credit vs new match, on your numbers

The old credit was a tax offset that shrank or vanished if you owed little tax; the match is a deposit. Run your numbers through both years:

Full analysis on the Saver's Credit vs Saver's Match page.

Frequently asked

When does the Saver's Match start?

It applies to contributions made for tax year 2027, starting January 1, 2027. You claim it on your 2027 return, which you file in 2028. Contributions made in 2026 still fall under the old Saver's Credit.

How much do I have to save to get the full $1,000?

Contribute $2,000 during 2027 to a qualifying account and keep your MAGI at or below the full-match line for your filing status — for example $41,000 if you are married filing jointly, or $20,500 if single. The government then deposits $1,000 into your retirement account.

Can my spouse and I each get the match?

Yes. On a joint return each spouse is calculated separately: each can qualify for up to $1,000, so a married couple can receive up to $2,000 combined. Your incomes are added together for the MAGI test, but each spouse needs their own qualifying contributions and their own retirement account to receive the deposit.

When does the money actually arrive?

The match is claimed with your 2027 tax return on the new Form 8880-A and deposited into your retirement account by the Treasury after the IRS processes the return — so in practice during 2028. The IRS has not yet finalized every detail of how the deposit is directed to your account; proposed regulations are pending.

How is MAGI calculated for the Saver's Match?

Start with adjusted gross income, then add back your own pre-tax retirement contributions (401(k)-type salary deferrals and deductible traditional IRA contributions) and any excluded foreign earned income. Pre-tax retirement savings do not reduce your MAGI; that is the most common misunderstanding. Joint filers combine both spouses' income.

What if I withdraw money from my retirement account?

Distributions during the testing period reduce your qualifying contributions. The testing period covers the current year, the two preceding years, and the stretch after year-end through your filing deadline including extensions. Certain distributions such as plan loans, returned excess contributions, and rollovers do not count.

Can I get both the Saver's Match and the Saver's Credit?

Generally no. Starting in 2027 the Saver's Match replaces the Saver's Credit for retirement plan and IRA contributions; you cannot receive both for the same contribution. The one exception: ABLE account contributions do not earn the match, and they can still earn the Saver's Credit.

Can the match go into my Roth IRA?

No. Your Roth contributions count toward earning the match, but the matched dollars themselves can only be deposited into a non-Roth vehicle: a traditional IRA or the non-Roth part of a 401(k), 403(b), or governmental 457(b) that accepts the deposit.

What if my match comes out to less than $100?

You can elect to receive it as a refundable credit paid with your refund instead of having it deposited into a retirement account. This election is made per person, so on a joint return one spouse could take the cash and the other take the deposit.

Sources

  1. IRS — Saver's Match (program page, updated Sept 29, 2026)
  2. IRS Notice 2026-48 — Notice of intent to issue Saver's Match regulations (Aug 7, 2026)
  3. IRS Notice 2025-67 — 2026 retirement plan cost-of-living adjustments (Nov 13, 2025)
  4. SECURE 2.0 Act of 2022, §103 (IRC §6433)
  5. IRS — Saver's Credit (2024 tables on the current program page)

Page last reviewed: 2026-10-20.