IRS Form 8880 (IRC § 25B) → SECURE 2.0 § 103 Federal Saver's Match (IRC § 6433)

Saver's Credit (8880) & 2027 50% Treasury Match

Compare the 2025–2026 IRS Form 8880 Retirement Savings Credit against the 2027+ SECURE 2.0 50% Federal Treasury Direct-Deposit Match (up to $1,000/person or $2,000 MFJ deposited straight into your IRA/401k). Models the Line 4 distribution reduction trap, Solo 401(k) AGI-crusher double dips, and why Roth contributors need a paired Traditional IRA in 2027.

Active Tax Year
Visual Explainer · 2026 Nonrefundable Credit vs. 2027 Direct Treasury Deposit

How SECURE 2.0 § 103 Turns a Nonrefundable Tax Credit Into a 50% Direct IRA Deposit

ELIGIBLE CONTRIBUTION $2,000 Line 11a AGI: $20,000 Max Base: $2,000 / person 2025–2026 FORM 8880 CREDIT $390 Nonrefundable Credit Tentative: $1,000 · Clipped by Tax Liability 2027+ TREASURY SAVER'S MATCH $1,000 Direct IRA Deposit (50%) Paid into Traditional IRA even if tax is $0 20-YR COMPOUNDED MATCH $43,865 Free federal match compounding
Calculating...
—
1Your Profile & Contributions
Click any i to inspect the IRS Form 8880 / § 6433 rule.
W-2 wages, 1099/Schedule C net income, and other gross income.
Reduces Form 1040 Line 11a AGI to help unlock the Saver's Credit / Match!
First $2,000 counts
MFJ: First $2,000 counts
IRA/401(k) withdrawals taken in the prior 2 tax years + current year reduce eligible contributions $1-for-$1.
1

2025–2026 Form 8880 Credit vs. 2027+ SECURE 2.0 50% Treasury Match

Line 11a AGI: $22,000
2

IRS Form 8880 Line-by-Line Worksheet (Lines 1–12)

Form 8880 Line Statutory Description Computed Amount
3

Statutory Radar: Nonrefundable Cap, Line 4 Trap & 2027 Paired IRA Rule

4

Your Action Playbook