The five conditions, exactly
1. Age: 18 by the end of the tax year
You must reach age 18 by December 31, 2027. There is no upper age limit: a 74-year-old still working with earned income who meets the other conditions can earn the match. The old Saver's Credit had the same age floor, so this will feel familiar to anyone who has filed Form 8880.
2. Not a full-time student
Full-time students are excluded, using the §152(f)(2) definition, the same one the dependency rules use. Part-time enrollment does not disqualify you. If you graduate partway through the year, what matters is your status for the tax year as a whole under the statutory definition; this is one of the details the forthcoming proposed regulations are expected to settle in operational terms.
3. Not claimable as a dependent
If someone else (typically a parent) can claim you as a dependent for 2027, you cannot earn the match, even if they ultimately choose not to. The test is whether they can claim you under the dependency rules, not whether they actually do.
4. U.S. residency for tax purposes
You must be a U.S. citizen or resident alien. Nonresident aliens are out, unless a resident for tax purposes would result from a §6013(g) or §6013(h) election (the elections that let a nonresident spouse be treated as a resident). One further wrinkle: a November 2025 Justice Department opinion treats match deposits as "federal public benefits" under PRWORA, and the pending proposed regulations may exclude some non-citizens who would otherwise count as resident aliens. If that's your situation, watch the rules-updates section; we will track the final rule, not guess at it.
5. Qualifying contributions, and a plan that accepts the deposit
You need to make at least one qualifying 2027 contribution: elective deferrals to a 401(k), 403(b), or governmental 457(b), a traditional or Roth IRA contribution, or voluntary after-tax employee contributions. There is no minimum; $1 counts. But the deposit also needs somewhere to land: the match goes only into a non-Roth vehicle, so a saver with nothing but a Roth IRA will be steered to a traditional IRA at claim time. From January 1, 2027, Treasury's provider portal lists IRA providers that accept match deposits.
Worked pass — what success looks like
$1,000
50¢ per $1 saved · 50% of $2,000 counted
- Single saver, age 27, not a student, MAGI $19,000
- Saved $2,000 across 2027 in a traditional IRA
- Claimed with the 2027 return in early 2028; deposit lands mid-2028
Provider portal status
From January 1, 2027, Treasury's portal lists IRA providers that accept match deposits.
- Standards for providers: expected late 2026 — not yet published
- Savers with only a Roth IRA will be able to open a traditional IRA for the deposit
- We update this card the day the list goes live
What eligibility is not
You do not need a job to qualify: the statute's list gates on qualifying contributions, age, student status, dependency, and residency, and adds no earned-income test of its own. (In practice, IRA contribution limits mean most savers fund accounts from compensation.) You also do not need to itemize, to be under any specific age cap, or to be a first-time saver. What gates the amount is income: the 2027 income limits run from $35,500 (single) to $71,000 (joint) MAGI, and above your range's ceiling the match is zero no matter how perfectly you clear the five conditions above.
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.
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.
Sources
- IRS — Saver's Match (program page, updated Sept 29, 2026)
- IRS Notice 2026-48 — Notice of intent to issue Saver's Match regulations (Aug 7, 2026)
- IRS Notice 2025-67 — 2026 retirement plan cost-of-living adjustments (Nov 13, 2025)
- SECURE 2.0 Act of 2022, §103 (IRC §6433)
- IRS — Saver's Credit (2024 tables on the current program page)
Page last reviewed: 2026-10-20.