What this line means
Your contributions to a traditional IRA or Roth IRA during the tax year. 1 This is the first building block of the Saver’s Credit — the IRS wants to know how much you personally put into an IRA so it can calculate a tax credit that rewards you for saving for retirement. Each spouse enters their own contributions in separate columns.
Does this apply to you?
- You contributed to a traditional IRA or Roth IRA during the tax year
- You are filing Form 8880 to claim the Saver’s Credit for retirement savings
Easy to overlook
Roth IRA contributions count even though they are not deductible You do not get a tax deduction for Roth IRA contributions, but they still count toward the Saver’s Credit. A filer who puts $2,000 into a Roth IRA and assumes it does not qualify for any tax benefit leaves money on the table. The Saver’s Credit is separate from the deduction — it rewards the act of contributing regardless of the account type. 2 IRS Form 8880 instructions — line 1 IRA contributions
Rollover contributions do not count Only new contributions qualify. If you rolled over money from a 401(k) into an IRA, that rollover does not go on line 1. The IRS is looking for fresh savings, not transfers of existing retirement money. Including a rollover inflates your contributions and overstates the credit. 3 IRS Publication 590-A — Contributions to Individual Retirement Arrangements
Watch out for this
Entering contributions that exceed the annual IRA limit. For 2025, the contribution limit is $7,000 ($8,000 if you are age 50 or older). 4 If you enter more than the limit on line 1, the IRS will flag the discrepancy. Only enter contributions you were actually eligible to make, up to the annual cap.
Footnotes
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IRS Form 8880 Instructions, Line 1. https://www.irs.gov/instructions/i8880 ↩
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IRS Form 8880 Instructions, Line 1 — IRA Contributions. https://www.irs.gov/instructions/i8880 ↩
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IRS Publication 590-A, Contributions to Individual Retirement Arrangements. https://www.irs.gov/publications/p590a ↩
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IRS Publication 590-A, IRA Contribution Limits. https://www.irs.gov/publications/p590a ↩