Saver's Match Calculator 2027
Forward-looking estimate for tax year 2027 under current statute. Saver's Match does not apply to 2026 contributions. Starting in 2027, eligible individuals may receive up to $1,000: 50% of the first $2,000 of qualified contributions, reduced as MAGI rises.
Last updated: October 28, 2026
Tax year 2027 only: forward-looking estimate under current statute. Saver's Match cannot be claimed for 2026.
The published 2027 formula gives a 50% match rate at this MAGI, before other eligibility tests.
This estimate does not test full-time-student, dependent, nonresident-alien, testing-period-distribution or plan-administration rules. Confirm final IRS claiming instructions.
FAQ
Can I claim Saver's Match for 2026?
No. Saver's Match begins in tax year 2027. This page is a forward-looking 2027 estimate under current statute and IRS guidance, not a 2026 claim. The separate Saver's Credit may apply for 2026.
What MAGI gets the full 50% rate?
IRS Notice 2026-48 C-2 lists 2027 full-rate starting thresholds of $20,500 for single/MFS, $30,750 for head of household and $41,000 for MFJ. The reduction is rounded down to whole percentage points, so the rate stays at 50% until the first full reduction point. B-4 lists ceilings of $35,500, $53,250 and $71,000, respectively; at the ceiling the match is zero.
Where does the match go?
Normally it goes into an accepting non-Roth retirement account, such as a traditional IRA or an eligible employer plan. For a positive match below $100, the statute allows an election to receive a refundable tax credit instead. Confirm final claiming instructions with the IRS.
Who is excluded?
You must be at least 18 at year-end. Full-time students, dependents and nonresident aliens generally are excluded, subject to statutory exceptions.
Does every retirement contribution qualify?
The statute includes qualifying IRA contributions, elective deferrals and voluntary employee contributions. This estimate does not verify plan administration or prior distributions.
What happened to the Saver's Credit?
The Saver's Match replaces the Saver's Credit for most retirement contributions beginning in 2027; a limited Saver's Credit rule remains for ABLE contributions.
Methodology
This is a forward-looking estimate for tax year 2027 under current statute and published IRS guidance, not a claim for 2026. SECURE 2.0 Act §103(f) applies to “taxable years beginning after December 31, 2026.” Section 103 adds IRC §6433: up to a 50% match on the first $2,000 of qualified retirement savings contributions, for a maximum $1,000 per eligible individual.
IRS Notice 2026-48, B-4 and C-2 (pp. 17–19) explicitly publishes the 2027 MAGI ranges: single/MFS $20,500–$35,500; head of household $30,750–$53,250; MFJ/surviving spouse $41,000–$71,000. These are published statutory 2027 parameters, not invented future indexing. No parameters for 2028 or later are modeled. Under IRC §6433(b)(2), reduction points = floor(50 × (MAGI − range start) ÷ range width); the match rate is 50% less those whole percentage points. At or above the published ceiling, the match is zero. C-2 states: “it is rounded down to the next lowest whole percentage point and subtracted from 50%”. Its Single example at MAGI $30,000 with $1,500 contributed gives a 19% rate and $285 match.
Qualified contributions include eligible traditional/Roth IRA contributions and qualifying employer-plan employee contributions. The federal match itself normally goes to an accepting non-Roth retirement account; for a positive match below $100, the statute permits an election to receive a refundable tax credit instead. Individuals must be at least 18 at year-end and generally cannot be full-time students, dependents or nonresident aliens, subject to statutory exceptions. This calculator checks age only. It assumes other eligibility tests are met and no testing-period distributions reduce qualified contributions; it does not calculate statutory MAGI add-backs or plan acceptance.
[VERIFY] Notice 2026-48 announces intended regulations. Final operational rules and claiming instructions remain subject to further Treasury/IRS guidance; confirm current instructions before claiming. Review the enacted SECURE 2.0 §103 / IRC §6433. Results are educational estimates, not tax advice.
Sources: SECURE 2.0 Act §103(a), (f); IRC §6433(a), (b), (c), (d), (e), (h); IRS Notice 2026-48 B-4, C-1/C-2, D-1/D-2 (accessed October 28, 2026) — accessed October 2026Last updated: October 28, 2026 · Reviewed against official IRS guidanceContinue with OBBBA Tax Center