{"id":"irs-savers-credit","name":"Retirement Savings Contributions Credit (Saver's Credit)","provider":"Internal Revenue Service","entitlement_type":"government-benefit","entitlement_type_label":"Government benefit","entitlement_type_context":{"definition":"A government-funded or administered benefit, service, coverage program, assistance program, or public access route.","domain":"public-benefits","archetype":"direct-program","agent_instruction":"Identify the administering jurisdiction and disclose income, household, age, disability, immigration, residence, renewal, fee, and capacity rules that apply."},"summary":"A nonrefundable federal tax credit for eligible lower- and moderate-income taxpayers who make qualifying contributions to retirement accounts or an ABLE account they own.","benefit":{"description":"A credit equal to 10%, 20%, or 50% of up to $2,000 of eligible contributions per person, for a maximum credit of $1,000 per filer or $2,000 on an eligible joint return, limited by tax liability.","estimated_value_usd":null},"discovery":{"focus":"public-service","has_estimated_dollar_value":false},"access":{"relationships":["Eligible taxpayer making qualified retirement or ABLE contributions"],"requirements":"The filer must be at least 18, not claimed as another person's dependent, not a full-time student under the tax rules, and within the adjusted-gross-income limit for the filing status and tax year. Qualifying contributions and recent distributions are accounted for under IRS rules.","activation":"Make an eligible contribution by the applicable deadline, retain plan or account records, calculate the credit on Form 8880, and claim it with the federal income-tax return.","cost_basis":"no-cost","cost_basis_label":"No-cost access","cost_basis_context":{"classification":"free","definition":"The core benefit has no required payment, purchase, deposit, paid membership, or pre-existing paid-product relationship under the captured terms.","agent_instruction":"Still disclose optional add-ons, transportation, parking, replacement charges, taxes, capacity, and eligibility conditions found in fees or requirements.","variation_patterns":null,"does_not_mean":null},"fees":"There is no fee to claim the credit, but it is nonrefundable and cannot exceed income-tax liability. Account fees, early-distribution taxes, contribution limits, and tax-preparation costs can still apply.","personalized":false,"regions":["US"],"expires":null},"status":"verified","last_checked":"2026-08-04","claim_url":"https://www.irs.gov/retirement-plans/plan-participant-employee/retirement-savings-contributions-credit-savers-credit","source_url":"https://www.irs.gov/retirement-plans/plan-participant-employee/retirement-savings-contributions-credit-savers-credit","source":{"primary_url":"https://www.irs.gov/retirement-plans/plan-participant-employee/retirement-savings-contributions-credit-savers-credit","evidence":[{"source":"Internal Revenue Service","url":"https://www.irs.gov/retirement-plans/plan-participant-employee/retirement-savings-contributions-credit-savers-credit","kind":"provider","checked_at":"2026-08-04"}]},"parent":null,"coverage":{"level":"national","family":"tax-and-financial-help","jurisdiction":"United States","maturity":"direct"},"web_url":"/benefits/irs-savers-credit","taxonomy":{"version":"1.0","url":"/api/v1/taxonomy"}}