Your Roth contributions earn the Saver's Match.
The $1,000 can't go into your Roth.
Two different things get collapsed into one, constantly — including, at one point, on this website. Getting them straight is the difference between counting on $1,000 a year and losing it.
Earning it — a Roth works
Money you put into a Roth IRA counts toward earning the match. §6433(d)(1)(A) defines the qualifying contributions as “qualified retirement contributions (as defined in section 219(e))”, and §219(e) is any cash paid to an individual retirement plan. A Roth IRA is one, under §408A(a).
Receiving it — a Roth does not
The payment itself must go somewhere else. §6433(e)(2)(A)(ii) requires the account be “an individual retirement plan which is not a Roth IRA”. IRS Notice 2026-48 confirms it cannot be deposited directly into a Roth.
If you save only in a Roth
- 1.You still earn the match. Nothing about your Roth contributions is wasted.
- 2.You need a destination account that is not a Roth for the payment to land in — a traditional IRA is the simple choice, a SEP-IRA if you have self-employment profit.
- 3.Without one, there is nowhere for the money to go.
Notice 2026-48 does describe a route to a Roth: Treasury establishes a conduit traditional IRA and makes an immediate trustee-to-trustee transfer. Be careful with it — that transfer is a Roth conversion and is taxable in the year it happens. You would owe income tax on money the government just gave you. Sending it to a traditional IRA instead avoids that.
The income limits
The match is 50% of your first $2,000 of qualifying contributions — up to $1,000 — reduced across a phase-out band on modified adjusted gross income.
| Filing status | Phase-out starts | Fully gone at |
|---|---|---|
| Married filing jointly | $41,000 | $71,000 |
| Head of household | $30,750 | $53,250 |
| Single / married filing separately | $20,500 | $35,500 |
You must also be 18 or older, not claimed as someone's dependent, not a full-time student, and not a nonresident alien (§6433(c)). Amounts are indexed after 2027.
Why this is still moving
The Saver's Match applies to taxable years beginning after December 31, 2026. Executive Order 14403, signed April 30, 2026, directs Treasury to launch TrumpIRA.gov by January 1, 2027, listing IRAs that accept the match under §6433(e)(2)(C).
Notice 2026-48 is a notice of intent to propose regulations, not final rules — and the IRS asked for public comment through October 5, 2026. Details can still change. Anyone telling you the mechanics are settled is ahead of the guidance.
Sources
Check whether you qualify
Free, no account. Put in your income and filing status.
Open the checkerRetirement without an employer
How saving works on 1099 income that changes every week.
Read itQuestions
Can the Saver's Match be paid into a Roth IRA?
No. 26 U.S.C. §6433(e)(2)(A)(ii) requires the match be paid to "an individual retirement plan which is not a Roth IRA". IRS Notice 2026-48 confirms the match cannot be deposited directly into a Roth IRA.
Do Roth contributions still earn the Saver's Match?
Yes. §6433(d)(1)(A) counts "qualified retirement contributions (as defined in section 219(e))", and §219(e) covers any cash paid to an individual retirement plan. A Roth IRA is an individual retirement plan under §408A(a), so contributing to one earns the match. Only the destination of the payment is restricted.
Where can the Saver's Match be deposited?
Into a retirement account that is not a Roth — commonly a traditional IRA, or a SEP-IRA or SIMPLE IRA. It can also go to a non-Roth employer plan such as a 401(k), 403(b) or governmental 457(b).
What is the Saver's Match income limit?
It phases out on modified adjusted gross income. For married filing jointly it begins phasing out at $41,000 and is gone at $71,000. Head of household: $30,750 to $53,250. Single or married filing separately: $20,500 to $35,500.
How much is the Saver's Match?
50% of the first $2,000 of qualifying retirement contributions, so up to $1,000 per year, reduced by the income phase-out.
When does the Saver's Match start?
It applies to taxable years beginning after December 31, 2026 — so 2027. TrumpIRA.gov, established by Executive Order 14403 on April 30, 2026, must launch by January 1, 2027.
Who is eligible for the Saver's Match?
Individuals aged 18 or older at the close of the taxable year who are not claimed as a dependent, are not full-time students, and are not nonresident aliens (26 U.S.C. §6433(c)).
Can the match be moved into a Roth afterwards?
IRS Notice 2026-48 describes Treasury establishing a conduit traditional IRA with an immediate trustee-to-trustee transfer to a Roth. That transfer is a Roth conversion and is taxable in the year it happens, so you would owe income tax on the match money.
We build retirement tools for 1099 income
Free calculators, no account needed. The waitlist is for when the retirement account opens.
Free · Takes 10 seconds · First 1,000 in line get launch perks
Disclosure: educational information, not tax, legal or investment advice, and not a recommendation for your situation. Gigaverse AI, Inc. is not a registered investment adviser. Notice 2026-48 is a notice of intent to propose regulations; the rules are not final and the IRS accepted comments through October 5, 2026. Verify against the primary sources above or a qualified tax professional before acting. Found an error? Tell us and we'll correct it. Full disclosures →