8880

Credit for Qualified Retirement Savings Contributions

Agency
IRS
Revision
2025
Fillable fields
23
Pages
2
Official source
IRS form page
Checked
October 21, 2026
Fill 8880 online
Page 1 of form 8880

Form 8880: Credit for Qualified Retirement Savings Contributions

Form 8880, Credit for Qualified Retirement Savings Contributions, is used "to figure the amount, if any, of your retirement savings contributions credit (also known as the saver's credit)." The instructions say the maximum credit is $1,000 ($2,000 if married filing jointly). The 2025 form is attached to Form 1040, 1040-SR or 1040-NR, and the credit on line 12 also goes on Schedule 3 (Form 1040), line 4.

The form adds up contributions to traditional and Roth IRAs, ABLE account contributions by the designated beneficiary, and elective deferrals and voluntary contributions to workplace plans, then subtracts certain distributions. A caution box at the top lists the income limits and the other cases in which the form says the credit cannot be taken.

The instructions are printed on page 2 of the form. They say that starting with 2027 tax returns the saver's credit will be replaced by a saver's match, and Form 8880 will only be used for ABLE account contributions. You can fill out Form 8880 free in your browser on this page and download it without an account.

Top of page 1 of Form 8880: Credit for Qualified Retirement Savings Contributions, as printed by IRS

What's on Form 8880

Caution box

The income limits and the age, dependent and student rules under which the form says the credit cannot be taken.

Lines 1 to 3: contributions

IRA and ABLE contributions, then elective deferrals and other plan contributions, in column (a) for the filer and column (b) for the spouse.

Lines 4 and 5: distributions

Certain distributions received after 2022 and before the due date (including extensions) of the 2025 return, subtracted from the contributions.

Lines 6 and 7: capped amounts

Each column is capped at the smaller of line 5 or $2,000, then the two columns are added.

Lines 8 to 10: income and rate

The amount from line 11a of the return, a decimal from the table by filing status (0.5, 0.2, 0.1 or 0.0), and line 7 multiplied by that decimal.

Lines 11 and 12: the credit

The limit from the Credit Limit Worksheet, and the smaller of line 10 or line 11 as the credit.

How to fill out Form 8880

  1. 1

    Read the caution box

    If either item in the caution box applies, the form says the credit cannot be taken.

  2. 2

    Lines 1 and 2

    Enter IRA and ABLE contributions on line 1, without rollover contributions. Enter deferrals and plan contributions on line 2. The instructions say these may be shown in box 12 of Form W-2, and that section 414(h)(2) contributions are not included.

  3. 3

    Line 4

    Enter distributions from the listed plans, leaving out the kinds the instructions exclude, such as rollovers and returned excess contributions. On a joint return both spouses' amounts go in both columns, with an exception the instructions describe.

    Line 4 on page 2 of Form 8880: Credit for Qualified Retirement Savings Contributions, as printed by IRS
  4. 4

    Lines 5 to 7

    Subtract line 4 from line 3, cap each column at $2,000 and add the columns. If line 7 is zero, the form says to stop.

  5. 5

    Lines 8 and 9

    Enter line 11a from the return and pick the decimal for that amount and filing status from the table. If line 9 is zero, the form says to stop.

  6. 6

    Lines 10 to 12

    Multiply line 7 by line 9. Complete the Credit Limit Worksheet on page 2 for line 11. Enter the smaller of line 10 or line 11 on line 12 and on Schedule 3 (Form 1040), line 4.

Why fill Form 8880 on indox

You get the real form, filled in a browser tab, with nothing standing between you and the finished PDF.

  • Fill the form right in your browser, no software to install
  • Free to fill and free to download, with no account
  • The official blank straight from the IRS, not a copy someone retyped
  • Works on a phone, tablet or computer

Where it goes and what to know

Where it goes

The form says to attach it to Form 1040, 1040-SR or 1040-NR.

Where the credit is reported

The credit on line 12 is also entered on Schedule 3 (Form 1040), line 4.

Who counts as a student

The instructions say a student is someone who, during any part of 5 calendar months of 2025, was enrolled as a full-time student at a school or took a full-time, on-farm training course given by a school or a state, county, or local government agency.

IRA deduction

The instructions say this credit can be claimed in addition to any IRA deduction claimed on Schedule 1 (Form 1040), line 20.

Changes starting with 2027 returns

The instructions say a saver's match, deposited by the government into the retirement account, will replace the saver's credit, and a new separate form will be used to claim it.

Related forms

Who uses Form 8880?

  • IRA contributors

    Contributions, other than rollover contributions, to a traditional or Roth IRA go on line 1.

  • Workplace plan participants

    Elective deferrals to a 401(k), 403(b), governmental 457(b), SEP, SIMPLE or the federal Thrift Savings Plan, voluntary employee contributions and 501(c)(18)(D) plan contributions go on line 2.

  • ABLE account beneficiaries

    Contributions by a designated beneficiary to their own ABLE account count. The instructions say P.L. 119-21 makes this part of the credit permanent.

  • Joint filers

    Column (b) is completed only on a joint return, so each spouse's amounts are figured side by side.

  • Income and other limits

    The form says the credit cannot be taken if line 11a is more than $39,500 ($59,250 if head of household; $79,000 if married filing jointly), or if the contributor was born after January 1, 2008, is claimed as a dependent on someone else's 2025 return, or was a student.

Individuals who file Form 1040, 1040-SR or 1040-NR complete it. The instructions say the credit may be available if the filer, or a spouse on a joint return, made one of the contributions they list.

Official sources and the blank

Do it all with indox

View all 94 tools

Questions about Form 8880

What is the saver's credit?

It is the retirement savings contributions credit. Form 8880 figures the amount, if any, based on qualified contributions minus certain distributions.

What is the most the credit can be?

The instructions say the maximum is $1,000, or $2,000 if married filing jointly.

What income limits are on the 2025 form?

The form says the credit cannot be taken if line 11a is more than $39,500, $59,250 for head of household, or $79,000 for married filing jointly.

Do rollover contributions count?

No. Line 1 says not to include rollover contributions.

Who counts as a student for Form 8880?

Someone enrolled full time at a school, or in a full-time on-farm training course, during any part of 5 calendar months of 2025. The instructions say on-the-job training, correspondence schools and internet-only schools do not count.

Can the credit be claimed along with an IRA deduction?

Yes. The instructions say it can be claimed in addition to any IRA deduction on Schedule 1 (Form 1040), line 20.

Is the saver's credit changing?

The instructions say that starting with 2027 tax returns a saver's match replaces it, and Form 8880 will only be used for ABLE account contributions.