Saver's Credit calculator for a joint return, 2026
This works out one number from the Saver's Credit Income Limit figures published for 2026. Every amount it uses is below, with the document it was read from. What you enter is your own: this site has no way to check it, and the answer it produces is not a published figure.
Not the one you need? The same year also has saver's Credit income headroom, saver's Credit calculator for head of household, saver's Credit calculator for other filers.
Effective 2026-01-01Source: Notice 2025-67 (IRS)Verified 2026-09-03
Highest-tier applicable percentage, Middle-tier applicable percentage, Lowest non-zero-tier applicable percentageSource: United States Code (2024 edition), Title 26 Section 25B (Office of the Law Revision Counsel)Verified 2026-09-03
Maximum eligible contribution per personSource: Form 8880 (2025), Credit for Qualified Retirement Savings Contributions (IRS)Verified 2026-09-03
How it is worked out
Your contributions, up to the published per-person limit, multiplied by whichever published rate applies to the whole of your AGI - the highest rate at or under the first published AGI limit, the middle rate above that but at or under the second, the lowest rate above that but at or under the published maximum, and nothing above the maximum. The rate is never blended across two bands, and the result is rounded to the nearest cent.
It uses Maximum AGI for the 50% credit rate, married taxpayers filing a joint return, $48,500 and Maximum AGI for the 20% credit rate, married taxpayers filing a joint return, $52,500 and Maximum AGI for the 10% credit rate, married taxpayers filing a joint return, $80,500 and Highest-tier applicable percentage, 50% and Middle-tier applicable percentage, 20% and Lowest non-zero-tier applicable percentage, 10% and Maximum eligible contribution per person, $2,000, published above.
Figures in this colour are computed from the amounts above. They are not published figures and no document states them.
Work it out
The live calculator needs JavaScript. The table below covers common amounts and is computed the same way.
Worked out for common amounts
| Your adjusted gross income | Result |
|---|---|
| 0 | $1,000 |
| 40,000 | $1,000 |
| 50,000 | $400 |
| 65,000 | $200 |
| 85,000 | $0 |
How each figure was verified
Each number below was read from a stored copy of the document named beside it, and checked to occur word for word in the quoted sentence. The digest is of that stored text.
Notice 2025-67 (IRS)
- Maximum AGI for the 50% credit rate, married taxpayers filing a joint return
The adjusted gross income limitation under section 25B(b)(1)(A) for determining the retirement savings contributions credit for married taxpayers filing a joint return is increased from $47,500 to $48,500; the limitation under section 25B(b)(1)(B) is increased from $51,000 to $52,500; and the limitation under sections 25B(b)(1)(C) and 25B(b)(1)(D) is increased from $79,000 to $80,500.
- Maximum AGI for the 20% credit rate, married taxpayers filing a joint return
The adjusted gross income limitation under section 25B(b)(1)(A) for determining the retirement savings contributions credit for married taxpayers filing a joint return is increased from $47,500 to $48,500; the limitation under section 25B(b)(1)(B) is increased from $51,000 to $52,500; and the limitation under sections 25B(b)(1)(C) and 25B(b)(1)(D) is increased from $79,000 to $80,500.
- Maximum AGI for the 10% credit rate, married taxpayers filing a joint return
The adjusted gross income limitation under section 25B(b)(1)(A) for determining the retirement savings contributions credit for married taxpayers filing a joint return is increased from $47,500 to $48,500; the limitation under section 25B(b)(1)(B) is increased from $51,000 to $52,500; and the limitation under sections 25B(b)(1)(C) and 25B(b)(1)(D) is increased from $79,000 to $80,500.
United States Code (2024 edition), Title 26 Section 25B (Office of the Law Revision Counsel)
- Highest-tier applicable percentage
if the adjusted gross income of the tax- payer is not over $30,000, 50 percent,
- Middle-tier applicable percentage
if the adjusted gross income of the tax- payer is over $30,000 but not over $32,500, 20 percent,
- Lowest non-zero-tier applicable percentage
if the adjusted gross income of the tax- payer is over $32,500 but not over $50,000, 10 percent,
Form 8880 (2025), Credit for Qualified Retirement Savings Contributions (IRS)
- Maximum eligible contribution per person
In each column, enter the smaller of line 5 or $2,000
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