Form 8880: Saver’s Credit Online

What is 8880?

Form 8880, Credit for Qualified Retirement Savings Contributions, calculates the saver’s credit, a nonrefundable credit for lower- and moderate-income taxpayers who contribute to retirement accounts. Eligible contributions include traditional and Roth IRA contributions, elective deferrals to plans such as a 401(k), 403(b), SIMPLE, or governmental 457 plan, and contributions to an ABLE account by its designated beneficiary.

The credit is a percentage of your contributions up to a per-person cap, with the percentage falling as adjusted gross income rises and phasing out entirely above the income limits, which adjust periodically. Recent distributions from retirement accounts reduce the contributions that count, and the form includes lines to net those out.

Who files 8880?

Workers with income under the saver’s credit limits who contributed to an IRA or workplace plan
Employees whose W-2 shows elective deferrals to a 401(k), 403(b), SIMPLE, or similar plan
ABLE account designated beneficiaries who contributed to their own account
Married couples where either spouse made eligible retirement contributions

How to fill out 8880

Enter traditional and Roth IRA contributions for you, and your spouse if filing jointly, on the first lines.
Enter elective deferrals to workplace plans and any eligible ABLE contributions, usually found in box 12 of your W-2.
Subtract recent distributions from your retirement accounts as the form directs, since they reduce eligible contributions.
Apply the per-person contribution cap, find your credit percentage from the AGI table on the form, and figure the credit, limited by your tax liability.
Download the finished PDF and attach it to your Form 1040. The credit carries to Schedule 3.

Quick fill 8880 on this page

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Page 1 20 fields

Name(s) shown on return

Your social security number

Do not include rollover contributions. Column: (a) You.

Row: 1. Traditional and Roth I R A contributions, and A B L E account contributions by the designated beneficiary for 2025. Do not include

Row: 2. Elective deferrals to a 401(k) or other qualified employer plan, voluntary employee contributions, and 501(c)(18)(D) plan

Row: 3. Add lines 1 and 2. Column: (a) You.

Row: 3. Add lines 1 and 2. Column: (b) Your spouse.

Row: 4. Certain distributions received after 2022 and before the due date (including extensions) of your 2025 tax return (see

Row: 5. Subtract line 4 from line 3. If zero or less, enter 0. Column: (a) You.

Row: 5. Subtract line 4 from line 3. If zero or less, enter 0. Column: (b) Your spouse.

Row: 6. In each column, enter the smaller of line 5 or $2,000. Column: (a) You.

Row: 6. In each column, enter the smaller of line 5 or $2,000. Column: (b) Your spouse.

7. Add the amounts on line 6. If zero, stop; you can't take this credit.

8. Enter the amount from Form 1040, 1040-S R, or 1040-N R, line 11a*. * See Pub. 590-A, Contributions to Individual Retirement

9. Enter the applicable decimal amount from the table below. Note: If line 9 is zero, stop; you can't take this credit. Decimal. x 0 .

10. Multiply line 7 by line 9.

11. Limitation based on tax liability. Enter the amount from the Credit Limit Worksheet in the instructions.

12. Credit for qualified retirement savings contributions. Enter the smaller of line 10 or line 11 here and on Schedule 3 (Form 1040), line

Page 2 3 fields

1. Enter the amount from Form 1040, 1040-S R, or 1040-N R, line 18.

2. Enter the total of your credits from Schedule 3, lines 1 through 3, 6d, and 6I.

3. Subtract line 2 from line 1. Also enter this amount on Form 8880, line 11. But if zero or less, stop; you can't take the credit—don't

Lock the PDF after filling (values become permanent, fields are removed)

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Frequently asked questions

Who cannot claim the saver’s credit?

You are ineligible if your AGI is above the limit for your filing status, if you were under 18 at the end of the year, if you were a full-time student, or if someone else claims you as a dependent. The AGI limits adjust over time, so check the current form.

Do employer matching contributions count?

No. Only your own contributions count: your IRA contributions, your elective deferrals from your paycheck, and your own ABLE contributions. Employer matches and nonelective contributions are excluded.

Why do distributions reduce my credit?

The credit rewards new saving, so money you took out of retirement accounts during the testing period offsets money you put in. The form has you subtract those distributions before figuring the credit.

Form 8880, Credit for Qualified Retirement Savings Contributions

What is 8880?

Who files 8880?

How to fill out 8880

Quick fill 8880 on this page

Frequently asked questions

Related forms

Form 8606, Nondeductible IRAs

Form 5498, IRA Contribution Information

Schedule 3 (Form 1040), Additional Credits and Payments