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.                               2021
                                                                                                                              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 $33,000 ($49,500 if head of household; $66,000 if 
            married filing jointly).
▲!
CAUTION     • The person(s) who made the qualified contribution or elective deferral (a) was born after January 1, 2004; (b) is claimed as a 
            dependent on someone else’s 2021 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 2021. 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 2021 (see instructions)   .         .     2 
3      Add lines 1 and 2  .     .       . . .   .   . .   .    . . .      . . .   .  . . .  .    . .     3 
4      Certain  distributions  received        after  2018  and  before  the  due  date  (including 
       extensions) of your 2021 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 widow(er)
            ---                 $19,750             0.5                     0.5                    0.5
            $19,750             $21,500             0.5                     0.5                    0.2
            $21,500             $29,625             0.5                     0.5                    0.1                      9  x 0 .
            $29,625             $32,250             0.5                     0.2                    0.1
            $32,250             $33,000             0.5                     0.1                    0.1
            $33,000             $39,500             0.5                     0.1                    0.0
            $39,500             $43,000             0.2                     0.1                    0.0
            $43,000             $49,500             0.1                     0.1                    0.0
            $49,500             $66,000             0.1                     0.0                    0.0
            $66,000             ---                 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 (2021)

Form 8880 (2021)                                                                                                                                  Page 2
General Instructions                                                          Note: Contributions designated under section 414(h)(2) are treated as 
                                                                              employer contributions and, as such, they aren’t voluntary contributions 
Section references are to the Internal Revenue Code.                          made by the employee. They don’t qualify for the credit and shouldn’t 
                                                                              be included on line 2.
Reminder
                                                                              Line 4
Contributions by a designated beneficiary to an Achieving a Better 
Life Experience (ABLE) account. A retirement savings contribution             Enter the total amount of distributions you, and your spouse if filing 
credit may be claimed for the amount of contributions you, as the             jointly, received after 2018 and before the due date of your 2021 return 
designated beneficiary of an ABLE account, make before January 1,             (including extensions) from any of the following types of plans.
2026, to the ABLE account. See Pub. 907, Tax Highlights for Persons           • Traditional or Roth IRAs, or ABLE accounts.
With Disabilities, for more information.
                                                                              • 401(k), 403(b), governmental 457(b), 501(c)(18)(D), SEP, SIMPLE, or to 
Future Developments                                                           the federal TSP.
For the latest information about developments related to Form 8880 and        • Qualified retirement plans, as defined in section 4974(c).
its instructions, such as legislation enacted after they were published,        Don’t include any of the following.
go to www.irs.gov/Form8880. 
                                                                              • Distributions not taxable as the result of a rollover or a trustee-to-
Purpose of Form                                                               trustee transfer.
Use Form 8880 to figure the amount, if any, of your retirement savings        • Distributions that are taxable as the result of an in-plan rollover to your 
contributions credit (also known as the saver’s credit).                      designated Roth account.
                                                                              • Distributions from your eligible retirement plan (other than a Roth IRA) 
          This credit can be claimed in addition to any IRA deduction         rolled over or converted to your Roth IRA.
TIP       claimed on Schedule 1 (Form 1040), line 20.                         • Loans from a qualified employer plan treated as a distribution.
                                                                              • Distributions of excess contributions or deferrals (and income 
Who Can Take This Credit                                                      allocable to such contributions or deferrals).
You may be able to take this credit if you, or your spouse if filing jointly, • Distributions of contributions made to an IRA during a tax year and 
made (a) contributions (other than rollover contributions) to a traditional   returned (with any income allocable to such contributions) on or before 
or Roth IRA; (b) elective deferrals to a 401(k), 403(b), governmental         the due date (including extensions) for that tax year.
457(b), SEP, SIMPLE, or to the federal Thrift Savings Plan (TSP); (c)         • Distributions of dividends paid on stock held by an employee stock 
voluntary employee contributions to a qualified retirement plan, as           ownership plan under section 404(k).
defined in section 4974(c) (including the federal TSP); (d) contributions 
to a 501(c)(18)(D) plan; or (e) contributions, as a designated beneficiary    • Distributions from a military retirement plan (other than the federal 
of an ABLE account, to the ABLE account, as defined in section 529A.          TSP).
However, you can’t take the credit if either of the following applies.        • Distributions from an inherited IRA by a nonspousal beneficiary.
• The amount on Form 1040, 1040-SR, or 1040-NR, line 11, is more                If you’re filing a joint return, include both spouses’ amounts in both 
than $33,000 ($49,500 if head of household; $66,000 if married filing         columns.
jointly).                                                                     Exception. Don’t include your spouse’s distributions with yours when 
• The person(s) who made the qualified contribution or elective deferral      entering an amount on line 4 if you and your spouse didn’t file a joint 
(a) was born after January 1, 2004; (b) is claimed as a dependent on          return for the year the distribution was received.
someone else’s 2021 tax return; or (c) was a student.                           Example. You received a distribution of $5,000 from a qualified 
          You’ll need to refigure the amount on Form 1040 or                  retirement plan in 2021. Your spouse received a distribution of $2,000 
          1040-SR, line 11, if you’re filing Form 2555 or Form 4563 or        from a Roth IRA in 2019. You and your spouse file a joint return in 2021, 
▲!        you’re excluding income from Puerto Rico. See Pub. 590-A            but didn’t file a joint return in 2019. You would include $5,000 in column 
CAUTION   at www.irs.gov/Pub590A for details.                                 (a) and $7,000 in column (b).
You were a student if during any part of 5 calendar months of 2021 you:       Line 7
• Were enrolled as a full-time student at a school; or                        Add the amounts from line 6, columns (a) and (b), and enter the total.
• Took a full-time, on-farm training course given by a school or a state,     Line 11
county, or local government agency.
                                                                              Before you complete the following worksheet, figure the amount of any 
  A school includes technical, trade, and mechanical schools. It              credit for the elderly or the disabled you’re claiming on Schedule 3 
doesn’t include on-the-job training courses, correspondence schools, or       (Form 1040), line 6d. See Schedule R (Form 1040) to figure the credit.
schools offering courses only through the Internet.
                                                                              Credit Limit Worksheet
                                                                              Complete this worksheet to figure the amount to enter on line 11.
Specific Instructions
Column (b)                                                                    1. Enter the amount from Form 1040, 1040-SR, or 
Complete column (b) only if you’re filing a joint return.                        1040-NR, line 18  .   .     .  .     . . .  .  .    1.

Line 2                                                                        2. Form 1040, 1040-SR, or 1040-NR filers:Enter 
Include on line 2 any of the following amounts.                                  the total of your credits from Schedule 3, lines 1 
• Elective deferrals (including designated Roth contributions under              through 3, 6d, and 6l .     .  .     . . .  .  .    2.
section 402A, if applicable) to a 401(k), 403(b), governmental 457(b), 
SEP, SIMPLE, or to the federal TSP.
                                                                              3. Subtract line 2 from line 1. Also enter this amount 
• Voluntary employee contributions to a qualified retirement plan, as            on Form 8880, line 11. But if zero or less, stop; 
defined in section 4974(c) (including the federal TSP).                          you can’t take the credit—don’t file this form  .   3.
• Contributions to a 501(c)(18)(D) plan.
These amounts may be shown in box 12 of your Form(s) W-2 for 2021.