OMB No. 1545-0074
                                Credit for Qualified Retirement Savings Contributions
Form 8880
Department of the Treasury                           Attach to Form 1040, 1040-SR, or 1040-NR.                                   2023
                                                                                                                                Attachment 
Internal Revenue Service                       Go to www.irs.gov/Form8880 for the latest information.                           Sequence No. 54
Name(s) shown on return                                                                                                 Your social security number

          You cannot take this credit if either of the following applies.
          • The amount on Form 1040, 1040-SR, or 1040-NR, line 11, is more than $36,500 ($54,750 if head of household; $73,000 if 
          married filing jointly).
▲!
CAUTION   • The person(s) who made the qualified contribution or elective deferral (a) was born after January 1, 2006; ( )bis claimed as a 
          dependent on someone else’s 2023 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 2023. 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 2023 (see instructions)   .              .    2 
3    Add lines 1 and 2  .       .       . . .  . .   .   .    . . .      . . .   .  . . .   .   .     .    3 
4    Certain  distributions  received          after 2020  and  before  the  due  date  (including 
     extensions) of your 2023 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, 1040-SR, or 1040-NR, line 11*  .                . .   .         8 
9    Enter the applicable decimal amount from the table below.

            If line 8 is—                                       And your filing status is—
                                                 Married                   Head of          Single, Married filing  
          Over—                 But not        filing jointly            household            separately, or 
                                over—
                                                       Enter on     line 9—                Qualifying surviving spouse
          ---                   $21,750          0.5                       0.5                        0.5
          $21,750               $23,750          0.5                       0.5                        0.2
          $23,750               $32,625          0.5                       0.5                        0.1                     9  x 0 .
          $32,625               $35,625          0.5                       0.2                        0.1
          $35,625               $36,500          0.5                       0.1                        0.1
          $36,500               $43,500          0.5                       0.1                        0.0
          $43,500               $47,500          0.2                       0.1                        0.0
          $47,500               $54,750          0.1                       0.1                        0.0
          $54,750               $73,000          0.1                       0.0                        0.0
          $73,000               ---              0.0                       0.0                        0.0
                                Note: If line 9 is zero, stop  ; you can’t take this credit.
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), line 4  .            .    . . .      . . .   .  . . .   .   .     .  . .    .   . . .     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 (2023)

Form 8880 (2023)                                                                                                                                  Page 2
Section references are to the Internal Revenue Code unless otherwise          Note: Contributions designated under section 414(h)(2) are treated as 
noted.                                                                        employer contributions and, as such, they aren’t voluntary contributions 
                                                                              made by the employee. They don’t qualify for the credit and shouldn’t 
Future Developments                                                           be included on line 2.
For the latest information about developments related to Form 8880 and        Line 4
its instructions, such as legislation enacted after they were published, 
go to www.irs.gov/Form8880  .                                                 Enter the total amount of distributions you, and your spouse if filing 
                                                                              jointly, received after 2020 and before the due date of your 2023 return 
Reminder                                                                      (including extensions) from any of the following types of plans.
Contributions by a designated beneficiary to an Achieving a Better            • Traditional or Roth IRAs, or ABLE accounts.
Life Experience (ABLE) account. A retirement savings contribution             • 401(k), 403(b), governmental 457(b), 501(c)(18)(D), SEP, SIMPLE, or 
credit may be claimed for the amount of contributions you, as the             the federal TSP.
designated beneficiary of an ABLE account, make before January 1, 
2026, to the ABLE account. See Pub. 907, Tax Highlights for Persons           • Qualified retirement plans, as defined in section 4974(c).
With Disabilities, for more information.                                        Don’t include any of the following.
General Instructions                                                          • Distributions not taxable as the result of a rollover or a trustee-to-
                                                                              trustee transfer.
Purpose of Form                                                               • Distributions that are taxable as the result of an in-plan rollover to your 
Use Form 8880 to figure the amount, if any, of your retirement savings        designated Roth account.
contributions credit (also known as the saver’s credit). The maximum          • Distributions from your eligible retirement plan (other than a Roth IRA) 
amount of the credit is $1,000 ($2,000 if married filing jointly).            rolled over or converted to your Roth IRA.
                                                                              • Loans from a qualified employer plan treated as a distribution.
           This credit can be claimed in addition to any IRA deduction        • Distributions of excess contributions or deferrals (and income 
  TIP      claimed on Schedule 1 (Form 1040), line 20.                        allocable to such contributions or deferrals).
                                                                              • Distributions of contributions made to an IRA during a tax year and 
Who Can Take This Credit                                                      returned (with any income allocable to such contributions) on or before 
You may be able to take this credit if you, or your spouse if filing jointly, the due date (including extensions) for that tax year.
made (a) contributions (other than rollover contributions) to a traditional   • Distributions of dividends paid on stock held by an employee stock 
or Roth IRA; (b) elective deferrals to a 401(k), 403(b), governmental         ownership plan under section 404(k).
457(b), SEP, SIMPLE, or to the federal Thrift Savings Plan (TSP); (c) 
voluntary employee contributions to a qualified retirement plan, as           • Distributions from a military retirement plan (other than the federal 
defined in section 4974(c) (including the federal TSP); (d) contributions     TSP).
to a 501(c)(18)(D) plan; or (e) contributions, as a designated beneficiary    • Distributions from an inherited IRA by a nonspousal beneficiary.
of an ABLE account, to the ABLE account, as defined in section 529A.            If you’re filing a joint return, include both spouses’ amounts in both 
  However, you can’t take the credit if either of the following applies.      columns.
• The amount on Form 1040, 1040-SR, or 1040-NR, line 11, is more              Exception. Don’t include your spouse’s distributions with yours when 
than $36,500 ($54,750 if head of household; $73,000 if married filing         entering an amount on line 4 if you and your spouse didn’t file a joint 
jointly).                                                                     return for the year the distribution was received.
• The person(s) who made the qualified contribution or elective deferral        Example. You received a distribution of $5,000 from a qualified 
(a) was born after January 1, 2006; (b) is claimed as a dependent on          retirement plan in 2023. Your spouse received a distribution of $2,000 
someone else’s 2023 tax return; or (c) was a student.                         from a Roth IRA in 2021. You and your spouse file a joint return in 2023, 
           You’ll need to refigure the amount on Form 1040 or                 but didn’t file a joint return in 2021. You would include $5,000 in column 
           1040-SR, line 11, if you’re filing Form 2555 or Form 4563 or       (a) and $7,000 in column (b).
▲!         you’re excluding income from Puerto Rico. See Pub. 590-A           Line 7
CAUTION    at www.irs.gov/Pub590A for details.
                                                                              Add the amounts from line 6, columns (a) and (b), and enter the total.
  You were a student if during any part of 5 calendar months of 2023 
you:                                                                          Line 11
• Were enrolled as a full-time student at a school; or                        Before you complete the following worksheet, figure the amount of any 
                                                                              credit for the elderly or the disabled you’re claiming on Schedule 3 
• Took a full-time, on-farm training course given by a school or a state,     (Form 1040), line 6d. See Schedule R (Form 1040) to figure the credit.
county, or local government agency.
    A school includes technical, trade, and mechanical schools. It            Credit Limit Worksheet
doesn’t include on-the-job training courses, correspondence schools, or       Complete this worksheet to figure the amount to enter on line 11.
schools offering courses only through the Internet.
                                                                              1. Enter the amount from Form 1040, 1040-SR, or 
Specific Instructions                                                           1040-NR, line 18  .    .     .  .     . . . .   .    1.
Column (b)                                                                    2. Enter the total of your credits from Schedule 3, 
Complete column (b) only if you’re filing a joint return.                       lines 1 through 3, 6d, and 6l .       . . . .   .    2.
Line 2                                                                        3. Subtract line 2 from line 1. Also enter this amount 
Include on line 2 any of the following amounts.                                 on Form 8880, line 11. But if zero or less, stop ;
                                                                                you can’t take the credit—don’t file this form  .    3.
• Elective deferrals (including designated Roth contributions under 
section 402A, if applicable) to a 401(k), 403(b), governmental 457(b), 
SEP, SIMPLE, or to the federal TSP.
• Voluntary employee contributions to a qualified retirement plan, as 
defined in section 4974(c) (including the federal TSP).
• Contributions to a 501(c)(18)(D) plan.
  These amounts may be shown in box 12 of your Form(s) W-2 for 
2023.