Income decides how much of the 50% match survives. These are the exact 2027 lines, all five filing statuses.
| Filing status | Full 50% match, MAGI up to | Reduced match, MAGI up to | No 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).
At or below the first column ($41,000 MAGI on a joint return, $30,750 head of household, $20,500 single) you earn the full 50¢ match per $1, up to the $1,000 maximum. Cross that line and the match shrinks in whole percentage points, one step at a time, until it disappears entirely at the third column. There is no cliff where you lose everything at once: between the columns you keep a rate, just a smaller one.
The formula, straight from §6433(b)(2) and Notice 2026-48 Q&A C-2:percentage points removed = 50 × (MAGI − full-match line) ÷ range width, floored to a whole number. The IRS's own example: single, MAGI $30,000 → 50 × (30,000 − 20,500) ÷ 15,000 = 31.67 points removed, floored to 31, leaving a 19% rate. On a $1,500 contribution that pays $285. The floors matter: at $1 over the full-match line, zero whole points have been removed, so the rate is still 50%. Only at exactly $300 over the line (a single filer at $20,800) does the first full point come off and the rate drop to 49%.
The single filer's ladder, $2,000 saved
MAGI $20,500
50%
$1,000 match
MAGI $24,000
39%
$780 match
MAGI $30,000
19%
$380 match
MAGI $35,500
0%
no match
Worked check at $30,000: 50 × (30,000 − 20,500) ÷ 15,000 = 31.67, floored to 31 points → 50 − 31 = 19% → 19% × $2,000 = $380.
MAGI here is not the number on line 11 of your Form 1040. Start from AGI, thenadd back your own pre-tax retirement savings (401(k)-type salary deferrals and deductible traditional IRA contributions), plus any excluded foreign earned income (§911/931/933). This is the rule most people get wrong: moving salary into a 401(k) does not hide it from this test, because the deferral is added back. Joint filers add both spouses' figures together (Q&A I-1), even though each spouse's match is then calculated separately.
One real line, located — single filer, $2,000 saved
MAGI
$33,000
expected 2027 income
Over the line
$12,500
33,000 − 20,500
Points removed
41
floor of 41.67
Match
$180
9% × $2,000
The same saver at a joint return's $33,000 household MAGI would still be $8,000 inside the full-match line: filing status moves the line, not just the rate.
The full-match lines adjust with inflation in future years, rounded to the nearest $1,000, but the phase-out range widths are fixed in the statute at $15,000 / $22,500 / $30,000 and never move. Over time that quietly squeezes the middle: a fixed-width range over a growing full-match line means slightly gentler per-dollar phase-outs at higher incomes. We will publish the 2028 lines as soon as the IRS announces them; figures on this page are 2027.
The Saver's Match replaces the Saver's Credit in 2027, and the two use different, though similar-looking, income tables. The credit's 2026 lines (Notice 2025-67), for reference:
| Filing status | 50% rate, AGI up to | 20% rate, AGI up to | 10% rate, AGI up to |
|---|---|---|---|
| Married filing jointly | $48,500 | $52,500 | $80,500 |
| Head of household | $36,375 | $39,375 | $60,375 |
| Single, MFS, surviving spouse | $24,250 | $26,250 | $40,250 |
Note the structural difference: the credit steps down in three big tiers (50/20/10%), while the match slides through as many as fifty single-point steps. And the credit only helps people who owe tax; the match deposits regardless. Run both years on your own numbers with the interactive comparison, or check the full calculator.
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.
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.
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.
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.
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.
Page last reviewed: 2026-10-20.