Form 8880 Calculator
Calculate your 2026 IRS Form 8880 Credit for Qualified Retirement Savings Contributions (the Saver's Credit) at the 50%, 20%, or 10% tier on up to $2,000 of 401(k), 403(b), TSP, Traditional IRA, Roth IRA, or ABLE contributions ($4,000 if Married Filing Jointly).
2026 IRS Form 8880 Saver's Credit calculator
2026 IRS Form 8880 AGI brackets and credit rates (IRS Notice 2025-67)
| Credit rate (Line 9) | Married Filing Jointly AGI | Head of Household AGI | Single / MFS AGI |
|---|---|---|---|
| 50% of contribution (up to $1,000 / $2,000 MFJ) | $0 – $48,500 | $0 – $36,375 | $0 – $24,250 |
| 20% of contribution (up to $400 / $800 MFJ) | $48,501 – $52,500 | $36,376 – $39,375 | $24,251 – $26,250 |
| 10% of contribution (up to $200 / $400 MFJ) | $52,501 – $80,500 | $39,376 – $60,375 | $26,251 – $40,250 |
| 0% (Ineligible above ceiling) | Over $80,000 | Over $60,000 | Over $40,000 |
How Form 8880 prevents cliff losses via pre-tax 401(k) contributions
Because Form 8880 uses Adjusted Gross Income (AGI) on Line 8, contributing to a pre-tax 401(k), 403(b), 457(b), TSP, or deductible Traditional IRA lowers your Line 8 AGI dollar-for-dollar. If a single filer earns $25,500 and contributes $2,000 to a pre-tax 401(k), their AGI drops to $23,500—moving them from the 20% tier ($400 credit) into the 50% tier ($1,000 credit) while also saving $200 in regular 10% federal income tax. Note that Line 4 subtracts any taxable or Roth retirement distributions taken during the testing period (from 2 years before the tax year through the tax filing deadline).
IRS Form 8880 Worked Example: Drop Below the 50% Credit Cliff
A single filer with $23,500 AGI in 2026 contributes $2,000 to a Roth IRA and took $0 in recent distributions. Because $23,500 is below the $24,250 single 50% threshold, Form 8880 Line 9 applies the 0.50 decimal rate to the $2,000 contribution base, generating a $1,000 credit (Line 10). Capped by their $1,200 regular tax liability on Line 11, they claim the full $1,000 credit on Schedule 3, Line 4, cutting their tax bill to $200.
Common questions
What is the maximum Form 8880 Saver's Credit for 2026?
The maximum credit is $1,000 for single, head of household, or married filing separately (50% of up to $2,000 in contributions), and $2,000 for married couples filing jointly if both spouses contribute at least $2,000 each.
Is the Form 8880 Saver's Credit refundable?
No. For 2026, the Saver's Credit on Form 8880 is a non-refundable tax credit that can reduce your federal income tax liability to $0 on Line 12, but any unused credit above your tax liability is not refunded (prior to the SECURE 2.0 Saver's Match taking effect in 2027).
Who is ineligible to file Form 8880?
You cannot claim the Saver's Credit if you were born after January 1, 2009 (under age 18 at year-end), were claimed as a dependent on someone else's tax return, or were a full-time student during any part of 5 calendar months of the year.
Sources
- IRS About Form 8880, Credit for Qualified Retirement Savings Contributions
- IRS Retirement Savings Contributions Credit (Saver's Credit) 2026 Limits
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General information, not financial, tax or legal advice. Check important numbers with the official source before acting on them.