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Form 8880: Credit for Qualified Retirement Savings Contributions
Treasury Internal Revenue Service Form 8880 is used to claim Credit for Qualified Retirement Savings Contributions by individuals filing with Form 1040, 1040-SR, or 1040-NR. The maximum credit amount can be $2,000 if married filing jointly.
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IRS Form 8880 - Credit for Qualified Retirement Savings Contributions
Treasury Internal Revenue Service Form 8880 is used to claim Credit for Qualified Retirement Savings Contributions by individuals filing with Form 1040, 1040-SR, or 1040-NR. The maximum credit amount can be $2,000 if married filing jointly.
Risk Radar
Scan points- 1Do not include rollover contributions when calculating total qualified contributions (Lines 1 & 2).
- 2Including rollover contributions when calculating Line 1 or Line 2 totals on Form 8880.
- 3Failing to account for the specific contribution limits ($39,500/$79,000) listed in the caution section.
- 4Omitting distributions received from Roth IRA conversions or loans treated as a distribution on Line 4.
- 5Not entering the smaller of Line 5 or $2,000 when filling out each column for Lines 6 and 7.
Plain English
This form helps taxpayers calculate the Credit for Qualified Retirement Savings Contributions (the saver's credit). By completing Form 8880, you determine how much of this tax credit you qualify for based on your savings contributions. This amount is then entered onto your main income tax return.
Submission Date
- Filing date: 2026-03-05 09:10:37
- Preparation window: collect IDs, supporting records, and signatures in advance.
- Final review: verify names, dates, and required fields before submission.
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What this form is for
- Use this form when claiming the Credit for Qualified Retirement Savings Contributions on your tax return.
- Do not use Form 8880 if you are only reporting distributions from a military retirement plan (other than federal TSP) or an inherited IRA by a nonspousal beneficiary, unless those amounts are also being reported elsewhere.
- Check Schedule 3 (Form 1040) when entering the final credit amount on line 4.
Form selector
Use this form or another form?
Filing Jointly
If married filing jointly, include both spouses’ amounts in both columns of Form 8880.
✓ Check Line 4 for joint totals.
Foreign Earned Income Deduction
Enter the amount from the Credit Limit Worksheet when claiming an exclusion or deduction for foreign earned income on Form 8880, line 12.
✓ Verify worksheet amounts against your filing status.
IRA Deduction Claimed Separately
The credit claimed on Form 8880 can be taken in addition to any IRA deduction claimed on this schedule.
✓ Ensure the total amount is correctly transferred from Line 12 of Form 8880.
Deadline or filing window
The credit calculation must account for distributions received after 2022 and before the due date of your 2025 tax return, including extensions. The maximum credit is $1,000 per person, or $2,000 if married filing jointly.
Checklist
What you need before filling it out
Line 1: Total contributions (IRA/ABLE)
Amounts from lines 1 and 2 of Form 8880 · Column A or B
Line 3: Sum of contributions
Lines 1 + 2 on Form 8880 · Form 8880, Line 3
Line 6: Credit limit per column
Smaller of line 5 OR $2,000 (for married filing jointly) · Form 8880, Line 6
Line 9: Decimal percentage
Applicable table value based on income/status · Table on Form 8880
Line 12: Final Credit Amount
Smaller of Line 10 or Line 11 · Form 8880, Line 12
Before you submit
- 1Confirm the Name(s) and your Social Security Number are correctly listed at the top of Form 8880.
- 2Verify that Line 1 includes all Traditional/Roth IRA contributions and ABLE account contributions for 2025.
- 3Ensure rollover contributions are excluded when calculating amounts on Form 8880, line 1.
- 4Check that the amount entered on Line 6 is the smaller of Line 5 or $$2,000$ in each column.
- 5Confirm that the decimal percentage from Line 9 matches your filing status and income bracket exactly.
- 6Verify that the final credit amount on Form 8880, line 12, is correctly entered onto Schedule 3 (Form 1040), line 4.
- 7If married filing jointly, ensure both spouses’ amounts are included in both columns where applicable.
How to file this form
- 1Calculate the total of your contributions (Traditional/Roth IRA and ABLE) on Form 8880, lines 1 and 2, entering totals into Column A or B.
- 2Add the amounts from line 1 and line 2 to determine the total contribution amount on Form 8880, line 3.
- 3Determine your credit limit per column by taking the smaller of line 5 (the calculated amount) or $$2,000$ for each column on Form 8880, line 6.
- 4Multiply the total from line 7 by the applicable decimal percentage found in the table to find the preliminary credit on Form 8880, line 10.
- 5Enter the smaller amount between your calculated credit (line 10) or the limit specified on the Credit Limit Worksheet (line 11) onto Form 8880, line 12.
- 6Attach completed Form 8880 to Form 1040, 1040-SR, or 1040-NR and enter the final credit amount on Schedule 3 (Form 1040), line 4.
Known limitations
- 1The credit cannot be taken if the amount on Form 1040, 1040-SR, or 1040-NR, line 11a is more than $39,500 (for single, married filing separately, or qualifying surviving spouse).
- 2The credit cannot be taken if the amount on Form 1040, 1040-SR, or 1040-NR, line 11a is more than $59,250 (if head of household).
- 3The credit cannot be taken if the amount on Form 1040, 1040-SR, or 1040-NR, line 11a is more than $79,000 (if married filing jointly).
- 4The credit cannot be taken if the contributor was born after January 1, 2008.
- 5The credit cannot be taken if the person claiming the contribution or elective deferral is claimed as a dependent on someone else’s 2025 tax return.
- 6The credit cannot be taken if the contributor was a student (refer to instructions for details).
Field map
Compact field-by-field guide
Entity Info
1 items
Name and taxpayer ID of the entity claiming the credit.
Credit Info
1 items
Type of credit or incentive being claimed.
Calculation
2 items
The base amount used to calculate the credit.
Calculated credit amount after applying formulas and limitations.
Certification
1 items
Detailed breakdown supporting the credit calculation.
Signatures
1 items
Sign and date the form.
Almost done reviewing the fields?
Fillable formOpen in Editor->The current edition is 20/25, created on 11/4/25. The form directs users to www.irs.gov/Form8880 for the latest information, and notes a permanent credit for ABLE account contributions as a recent development.
What changed or needs a fresh check
- Edition date — confirm the revision reads 20/25.
- OMB Number — confirm it reads 1545-0074.
- Attachment Sequence No. — confirm it reads 54.
- Credit Limit Worksheet — ensure you use the correct worksheet referenced in the instructions for your filing status.
- Tax Year Reference — confirm the form header indicates (2025).
Quick Facts
Downloads
After you file
- 1Keep a copy of the completed Form 8880.
- 2Enter the final amount on Form 8880, line 12, and also enter it on Schedule 3 (Form 1040), line 4.
- 3If filing jointly, ensure both spouses’ amounts are included in both columns when completing lines 1 through 6 of Form 8880.
- 4Confirm that the revision date reads 20/25 to use the correct edition.
Sources
- SRCInstructions p.2 — The purpose of Form 8880 is to determine the retirement savings contributions credit (saver’s credit).
- SRCInstructions p.1 — Form 8880 must attach to Form 1040, 1040-SR, or 1040-NR.
- SRCInstructions p.1 — The maximum credit is $2,000 if married filing jointly.
- SRCInstructions p.1 — Contributions included are Traditional and Roth IRA contributions, and ABLE account contributions for 2025 (Lines 1 & 2).
- SRCInstructions p.1 — Rollover contributions must not be included in the calculation.
- SRCInstructions p.1 — The final credit amount is entered on Form 8880, line 12, and also on Schedule 3 (Form 1040), line 4.
- SRCInstructions p.1 — The credit cannot be taken if Line 11a of the attached return exceeds $39,500 for single filers.
- SRCInstructions p.1 — General Instructions — If married filing jointly, the maximum credit is $2,000.
- SRCInstructions p.2 — For future reference, starting with 2027 tax returns, Form 8880 will primarily be used to claim the saver’s credit for ABLE account contributions.
Common confusion points
What counts toward the contributions?
Traditional and Roth IRA contributions, plus ABLE account contributions by the designated beneficiary for 2025 are included.
→ Check lines 1 and 2 on Form 8880.
What is NOT counted in the credit calculation?
Rollover contributions are not included. Also excluded are elective deferrals to a 401(k) or other qualified employer plan, voluntary employee contributions, and 501(c)(18)(D) plan contributions for 2025.
→ Verify these exclusions on lines 1 and 2 of Form 8880.
When must you stop calculating?
Stop if line 7 is zero, as this means the credit amount is zero. Also, stop if line 9 is zero after completing the table calculation.
→ Check lines 7 and 9 before finalizing your entry on line 12.
What is the maximum credit?
The general maximum credit is $1,000, but it can be up to $2,000 if married filing jointly.
→ This maximum amount is referenced in General Instructions and Line 6 of Form 8880.
How do you determine line 9?
Enter the applicable decimal amount from a table based on your filing status and whether your total contributions (line 5) are over, but not over, or under the specified thresholds.
→ Use the provided chart on Form 8880 to find this value.
What if you claim an exclusion for foreign income?
Enter the amount from the Credit Limit Worksheet in the instructions when completing line 11 of Form 8880.
→ See Pub. 590-A for guidance regarding foreign earned/housing or Puerto Rico/American Samoa income.
Workflow map
Related forms and next steps
Before
Current
After
Often used with
⚠ If something goes wrong
- Schedule R (Form 1040) — Use this schedule to figure out the credit amount before completing Form 8880, line 11.
Questions about IRS Form 8880
What is IRS Form 8880 used for?
This form helps taxpayers calculate the Credit for Qualified Retirement Savings Contributions (the saver's credit). By completing Form 8880, you determine how much of this tax credit you qualify for based on your savings contributions. This amount is then entered onto your main income tax return.
Who must file IRS Form 8880?
Individuals must file IRS Form 8880 to figure the amount of their retirement savings contributions credit (the saver’s credit).
What information does IRS Form 8880 require?
The form collects details such as the name(s) shown on the return and your social security number. It also requires entering contribution amounts for Traditional/Roth IRA, elective deferrals, and distribution totals from various plans.
When is IRS Form 8880 due?
This form attaches to Form 1040, 1040-SR, or 1040-NR for the tax year being filed. The credit calculation considers distributions received after 2022 and before the due date (including extensions) of your 2025 tax return.
Where do I file IRS Form 8880?
The form attaches to Form 1040, 1040-SR, or 1040-NR. The instructions direct users to www.irs.gov/Form8880 for the latest information regarding filing location.
How do I complete IRS Form 8880?
First, total contributions (Lines 1 & 2) and subtract any distributions (Line 4) to get a subtotal on Line 3. Then, determine the applicable decimal amount from the table based on your filing status and contribution level for Line 9. Finally, multiply Line 7 by Line 9 to find the credit amount on Line 10.
What happens if IRS Form 8880 is filed incorrectly?
If the amount entered on Line 9 is zero, the taxpayer cannot take the credit and must stop; if the final result on Line 7 is zero, the credit is also zero.
What counts toward the contributions?
Traditional and Roth IRA contributions, plus ABLE account contributions by the designated beneficiary for 2025 are included. Check lines 1 and 2 on Form 8880.
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