Saver’s Credit Calculator
Calculate a supported 2026 retirement contribution credit after entering qualifying deposits, distribution adjustments and available federal tax.
Rule year: 2026 · USD · Sources checked
Estimated nonrefundable Saver’s Credit
Each included contributor is at least 18, not a full-time student and not a dependent, with eligible deposits and distribution-lookback adjustment already established. Joint spouse inputs are ignored for nonjoint returns. No credit-ordering reconstruction, rollover determination or refundable credit.
For informational purposes only. This estimate is not financial advice, a tax return, a payroll calculation or a lender decision. See the supported circumstances and exclusions below.
How this calculator works
The Saver’s Credit uses 50%, 20% or 10% of qualifying retirement contributions depending on AGI and filing status, with no credit above the final income threshold. Each eligible person has a $2,000 contribution base cap. Applicable retirement distributions reduce the contribution base before the cap, and a joint return can include separately eligible spouse contributions. The resulting credit cannot exceed available federal tax. Eligibility requires more than income alone: age, full-time student status and dependency must also be checked.
Formula and rules
Eligible base per person = min($2,000, max(0, qualifying contributions − applicable distribution adjustment)). Credit = min(available federal tax, combined eligible base × AGI-based credit rate).
Assumptions and limitations
Each included contributor is at least 18, not a full-time student and not a dependent, with eligible deposits and distribution-lookback adjustment already established. Joint spouse inputs are ignored for nonjoint returns. No credit-ordering reconstruction, rollover determination or refundable credit.
Worked example
A qualifying single filer with $24,000 AGI, $2,000 eligible contributions, no applicable distributions and $2,000 available tax is in the 2026 50% tier. The illustrated nonrefundable credit is $1,000.
- Estimated nonrefundable Saver’s Credit
- $1,000.00
- Eligible contribution base after entered distributions
- $2,000.00
- Credit rate
- 50%
- Credit before tax-liability cap
- $1,000.00
Official sources and review
Reviewed against the sources below on 2026-10-06. Rates are held in versioned rule modules. Versioned rules, official source review and year-specific calculation tests.
- IRS Notice 2025-67 ↗
2026 IRA deduction phase-outs, contribution/catch-up limits and all Saver’s Credit rate thresholds.
- IRS: retirement savings contribution credit ↗
Nonrefundable Saver’s Credit; contribution, distribution lookback, age, student and dependency restrictions.
Common questions
Is the Saver’s Credit refundable?
No. It is limited by available federal income tax after relevant ordering rules. This calculator uses the available amount you enter.
Why enter retirement distributions?
Certain distributions in the IRS lookback period reduce eligible contributions. Establish the applicable adjustment using Form 8880 guidance.
Can both spouses receive a credit?
A joint return can include two separately eligible contribution bases, each capped at $2,000. Eligibility must be checked for each person.