存2000美元、联邦配1000美元：退休储蓄匹配（Saver's Match）2027年起生效，资格线与领法一次说清
美国国税局（IRS）公布，自2027年起，联邦政府为中低收入纳税人的退休储蓄推出「储蓄者匹配」（Saver's Match）：个人向合资格的退休账户存入储蓄后，联邦按存入额的50%配给，每人每年最高1000美元，直接存入本人指定的退休账户。这项制度由2022年《SECURE 2.0 法案》第103条设立，届时将取代现行的「储蓄者抵免」（Saver's Credit）。
按 IRS 的口径，匹配按每人每年最先存入的2000美元计算：存满2000美元、且收入在全额匹配线以内的，可获1000美元；夫妻双方都符合资格的，分别计算、分别申领。以2027年的收入线（调整后总收入 MAGI）计，夫妻联合申报不超过41000美元、户主不超过30750美元、单身不超过20500美元的，可享全额50%匹配；收入超过全额线后，匹配比例逐步递减，至夫妻联合申报71000美元、户主53250美元、单身35500美元起不再匹配。2027年之后的收入线将按通货膨胀调整。
资格条件还包括：税年底前年满18岁；本人不是他人的被抚养人；不是全日制学生；当年确有向退休计划或个人退休账户（IRA）供款，供款没有最低金额要求。供款可存入 401(k)、403(b)、政府 457(b) 等雇主退休计划，或传统及罗斯 IRA；但联邦匹配款本身须存入传统（税前）退休账户，不能进入罗斯账户。匹配额低于100美元的，可选择改为可退还的税收抵免领取。现行储蓄者抵免中针对 ABLE 账户供款的部分将继续保留。
时间上，只有纳税人在2027年作出的供款计入新制。2028年申报2027年联邦税表时，须附上新表 Form 8880-A 申领匹配，首批匹配款将于2028年存入账户。IRS 已开始向曾在2025年税表申领储蓄者抵免、或2025年收入落在潜在合资格区间的纳税人寄发 CP321J 通知，介绍新制要点；收到通知不等于资格已获确认，2026年无需就该通知采取任何行动。
财政部与 IRS 已于2026年8月7日发布第2026-48号公告，公布实施细则并征求公众意见；财政部还将按行政令要求，在2027年1月1日前上线 TrumpIRA.gov 网站，列出可接收匹配款的低费用 IRA 提供机构。需要注意的是，匹配以纳税人先行向退休账户供款为前提，款项进入退休账户后按退休金规则留存，并非现金发放。2026年是储蓄者抵免的最后一年，符合旧制资格者仍可就2026税年按旧制申领抵免。
Save $2,000, Get Up to a $1,000 Federal Match: The Saver's Match Starts in 2027 — Who Qualifies and How to Claim It
The Internal Revenue Service (IRS) has announced that beginning in 2027, the federal government will offer the Saver's Match for the retirement savings of low- and moderate-income taxpayers: after an individual contributes to an eligible retirement account, the federal government will match 50% of the contribution, up to $1,000 per person per year, deposited directly into the individual's designated retirement account. The program was created by Section 103 of the SECURE 2.0 Act of 2022 and will replace the current Saver's Credit.
Under the IRS rules, the match is calculated on the first $2,000 contributed per person each year: contributing the full $2,000 while within the full-match income limit yields $1,000, and when both spouses qualify, each is calculated and claimed separately. For 2027, the full 50% match applies at a modified adjusted gross income of up to $41,000 for married couples filing jointly, $30,750 for heads of household, and $20,500 for single filers. Above those levels the match rate phases down, reaching zero at $71,000 for joint filers, $53,250 for heads of household, and $35,500 for single filers. The income limits will be adjusted for inflation after 2027.
Other eligibility requirements include being at least 18 by the end of the tax year, not being claimed as a dependent on another person's return, not being a full-time student, and actually making contributions to a retirement plan or individual retirement account (IRA) during the year, with no minimum contribution required. Contributions may go into employer plans such as a 401(k), 403(b), or governmental 457(b), or into a traditional or Roth IRA; the federal match itself, however, must be deposited into a traditional (pre-tax) retirement account, not a Roth account. A match of less than $100 may instead be elected as a refundable tax credit. The existing Saver's Credit will continue to apply to contributions to ABLE accounts.
Only contributions made in 2027 count under the new program. Taxpayers will claim the match by filing the new Form 8880-A with their 2027 federal tax return in 2028, and the first matching deposits are expected in 2028. The IRS has begun sending CP321J notices to taxpayers who claimed the Saver's Credit on their 2025 return or whose 2025 income fell within the potential eligibility range; receiving the notice does not confirm eligibility, and no action on it is needed in 2026.
The Treasury Department and the IRS issued Notice 2026-48 on August 7, 2026, setting out implementation guidance and requesting public comments. Treasury will also launch TrumpIRA.gov by January 1, 2027, listing low-cost IRA providers that can accept matching deposits. Note that the match requires the taxpayer to contribute to a retirement account first, and the funds are held in the account under retirement rules rather than paid out as cash. The year 2026 is the last year of the Saver's Credit, and those eligible under the old rules may still claim it for the 2026 tax year.
来源：GSM·美国（原文链接）
图片来源：图：美国国税局（IRS）总部大楼（GSM联邦机构固定图库）。 / Headquarters of the Internal Revenue Service (GSM federal agency photo library).
