Form 8880

Department of the Treasury 

Internal Revenue Service

Credit for Qualified Retirement Savings Contributions

▶ Attach to Form 1040, 1040-SR, or 1040-NR.

▶ Go to www.irs.gov/Form8880 for the latest information.

OMB No. 1545-0074

2019

Attachment 

Sequence No. 54

Name(s) shown on return Your social security number

▲!

CAUTION

You cannot take this credit if either of the following applies.

• The amount on Form 1040 or 1040-SR, line 8b; or Form 1040-NR, line 35, is more than $32,000 ($48,000 if head of household; 

$64,000 if married filing jointly).

• The person(s) who made the qualified contribution or elective deferral (a) was born after January 1, 2002; (b) is claimed as a 

dependent on someone else’s 2019 tax return; or (c) was a student (see instructions).

 (a) You (b) Your spouse

1 Traditional and Roth IRA contributions, and ABLE account contributions by the 

designated beneficiary for 2019. Do not include rollover contributions . . . . . 1 

2 Elective deferrals to a 401(k) or other qualified employer plan, voluntary employee 

contributions, and 501(c)(18)(D) plan contributions for 2019 (see instructions) . . 2 

3 Add lines 1 and 2 . . . . . . . . . . . . . . . . . . . . . . 3 

4 Certain distributions received after 2016 and before the due date (including 

extensions) of your 2019 tax return (see instructions). If married filing jointly, include 

both spouses’ amounts in both columns. See instructions for an exception . . . 4 

5 Subtract line 4 from line 3. If zero or less, enter -0- . . . . . . . . . . . 5 

6 In each column, enter the smaller of line 5 or $2,000 . . . . . . . . . . 6 

7 Add the amounts on line 6. If zero, stop; you can’t take this credit . . . . . . . . . . . . 7

8 Enter the amount from Form 1040 or 1040-SR, line 8b;* or Form 1040-NR, line

35 . . . . . . . . . . . . . . . . . . . . . . . . . 8 

9 Enter the applicable decimal amount from the table below.

If line 8 is— 

Over— But not 

over—

And your filing status is—

Married 

filing jointly

Head of 

household

Enter on line 9—

Single, Married filing 

separately, or 

Qualifying widow(er) 

--- $19,250 0.5 0.5 0.5

$19,250 $20,750 0.5 0.5 0.2

$20,750 $28,875 0.5 0.5 0.1

$28,875 $31,125 0.5 0.2 0.1

$31,125 $32,000 0.5 0.1 0.1

$32,000 $38,500 0.5 0.1 0.0

$38,500 $41,500 0.2 0.1 0.0

$41,500 $48,000 0.1 0.1 0.0

$48,000 $64,000 0.1 0.0 0.0

$64,000 --- 0.0 0.0 0.0

Note: If line 9 is zero, stop; you can’t take this credit.

9 x 0 .

10 Multiply line 7 by line 9 . . . . . . . . . . . . . . . . . . . . . . . . . . 10 

11 Limitation based on tax liability. Enter the amount from the Credit Limit Worksheet in the instructions 11 

12 Credit for qualified retirement savings contributions. Enter the smaller of line 10 or line 11 here 

and on Schedule 3 (Form 1040 or 1040-SR), line 4; or Form 1040-NR, line 48 . . . . . . . . 12 

* See Pub. 590-A for the amount to enter if you claim any exclusion or deduction for foreign earned income, foreign housing, or income from 

Puerto Rico or for bona fide residents of American Samoa.

For Paperwork Reduction Act Notice, see your tax return instructions. Cat. No. 33394D Form 8880 (2019)
Form 8880 (2019) Page 2

General Instructions

Section references are to the Internal Revenue Code.

Reminder

Contributions by a designated beneficiary to an Achieving a Better 

Life Experience (ABLE) account. A retirement savings contribution 

credit may be claimed for the amount of contributions you, as the 

designated beneficiary of an ABLE account, make before January 1, 

2026, to the ABLE account. See Pub. 907, Tax Highlights for Persons 

With Disabilities, for more information.

Future Developments

For the latest information about developments related to Form 8880 and 

its instructions, such as legislation enacted after they were published, 

go to www.irs.gov/Form8880. 

Purpose of Form

Use Form 8880 to figure the amount, if any, of your retirement savings 

contributions credit (also known as the saver’s credit).

TIP

This credit can be claimed in addition to any IRA deduction 

claimed on Schedule 1 (Form 1040 or 1040-SR), line 19; or 

Form 1040-NR, line 32.

Who Can Take This Credit

You may be able to take this credit if you, or your spouse if filing jointly, 

made (a) contributions (other than rollover contributions) to a traditional 

or Roth IRA; (b) elective deferrals to a 401(k), 403(b), governmental 

457(b), SEP, or SIMPLE plan; (c) voluntary employee contributions to a 

qualified retirement plan, as defined in section 4974(c) (including the 

federal Thrift Savings Plan); (d) contributions to a 501(c)(18)(D) plan; or 

(e) contributions, as a designated beneficiary of an ABLE account, to the 

ABLE account, as defined in section 529A.

However, you can’t take the credit if either of the following applies.

• The amount on Form 1040 or 1040-SR, line 8b; or Form 1040-NR, line 

35, is more than $32,000 ($48,000 if head of household; $64,000 if 

married filing jointly).

• The person(s) who made the qualified contribution or elective deferral 

(a) was born after January 1, 2002; (b) is claimed as a dependent on 

someone else’s 2019 tax return; or (c) was a student.

▲!

CAUTION

You’ll need to refigure the amount on Form 1040 or 

1040-SR, line 8b, if you’re filing Form 2555 or Form 4563 or 

you’re excluding income from Puerto Rico. See Pub. 590-A 

at www.irs.gov/Pub590A for details.

You were a student if during any part of 5 calendar months of 2019 

you:

• Were enrolled as a full-time student at a school; or

• Took a full-time, on-farm training course given by a school or a state, 

county, or local government agency.

 A school includes technical, trade, and mechanical schools. It 

doesn’t include on-the-job training courses, correspondence schools, or 

schools offering courses only through the Internet.

Specific Instructions

Column (b)

Complete column (b) only if you’re filing a joint return.

Line 2

Include on line 2 any of the following amounts.

• Elective deferrals to a 401(k) or 403(b) plan (including designated Roth 

contributions under section 402A), or to a governmental 457(b), SEP, or 

SIMPLE plan.

• Voluntary employee contributions to a qualified retirement plan, as 

defined in section 4974(c) (including the federal Thrift Savings Plan).

• Contributions to a 501(c)(18)(D) plan.

These amounts may be shown in box 12 of your Form(s) W-2 for 

2019.

Note: Contributions designated under section 414(h)(2) are treated as 

employer contributions and, as such, they aren’t voluntary contributions 

made by the employee. They don’t qualify for the credit and shouldn’t 

be included on line 2.

Line 4

Enter the total amount of distributions you, and your spouse if filing 

jointly, received after 2016 and before the due date of your 2019 return 

(including extensions) from any of the following types of plans.

• Traditional or Roth IRAs (including myRAs), or ABLE accounts.

• 401(k), 403(b), governmental 457(b), 501(c)(18)(D), SEP, or SIMPLE 

plans.

• Qualified retirement plans, as defined in section 4974(c) (including the 

federal Thrift Savings Plan).

Don’t include any of the following.

• Distributions not taxable as the result of a rollover or a trustee-totrustee transfer.

• Distributions that are taxable as the result of an in-plan rollover to your 

designated Roth account.

• Distributions from your eligible retirement plan (other than a Roth IRA) 

rolled over or converted to your Roth IRA.

• Loans from a qualified employer plan treated as a distribution.

• Distributions of excess contributions or deferrals (and income 

allocable to such contributions or deferrals).

• Distributions of contributions made to an IRA during a tax year and 

returned (with any income allocable to such contributions) on or before 

the due date (including extensions) for that tax year.

• Distributions of dividends paid on stock held by an employee stock 

ownership plan under section 404(k).

• Distributions from a military retirement plan (other than the federal 

Thrift Savings Plan).

• Distributions from an inherited IRA by a nonspousal beneficiary.

If you’re filing a joint return, include both spouses’ amounts in both 

columns.

Exception. Don’t include your spouse’s distributions with yours when 

entering an amount on line 4 if you and your spouse didn’t file a joint 

return for the year the distribution was received.

Example. You received a distribution of $5,000 from a qualified

retirement plan in 2019. Your spouse received a distribution of $2,000 

from a Roth IRA in 2017. You and your spouse file a joint return in 2019, 

but didn’t file a joint return in 2017. You would include $5,000 in column 

(a) and $7,000 in column (b).

Line 7

Add the amounts from line 6, columns (a) and (b), and enter the total.

Line 11

Before you complete the following worksheet, figure the amount of any 

credit for the elderly or the disabled you’re claiming on Schedule 3 

(Form 1040 or 1040-SR), line 6. See Schedule R (Form 1040 or 

1040-SR) to figure the credit.

Credit Limit Worksheet

Complete this worksheet to figure the amount to enter on line 11.

1. Enter the amount from Form 1040 or 1040-SR, 

line 12b; or Form 1040-NR, line 45 . . . . 1.

2. Form 1040 or 1040-SR filers: Enter the total of 

your credits from Schedule 3, lines 1 through 3, 

and Schedule R, line 22.

Form 1040-NR filers: Enter the total of your 

credits from lines 46 and 47 . . . . . . 2.

3. Subtract line 2 from line 1. Also enter this amount 

on Form 8880, line 11. But if zero or less, stop; 

you can’t take the credit—don’t file this form . 3.