Saver Credit

Is there an age limit — or an income limit — to take advantage of the Saver Credit ? If so, what are the rules? Must the IRA contribution come from a family member or someone else, not the actual IRA owner? Can the IRA owner take his own Saver Credit? How does this work and where can we find the IRS rules/guidelines governing this Saver Credit? Thank you!



Rules for the savers credit are in IRS Pub 590-A. If using an IRA contribution, it must be for the person filing the tax return, although the contribution to that person’s IRA can be made by anyone and it will be credited to the taxpayer. Contributions eligible for the credit are limited to 2000 per taxpayer. Income limits are modest and explained in Pub 590 A. Be aware of the reduction for current or prior distributions from any retirement account that will reduce the current contribution eligible for the credit. The IRS does not want a person taking distributions and then saving the money to make a new contribution eligible for the credit.

Thank you for such a quick and thorough response.  Really appreciate it.  

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