美国国税局（IRS）已经开始通知部分符合条件的纳税人，他们可能有权享受一项将于明年推出的新退休储蓄福利。
The IRS has begun notifying some taxpayers who may be eligible for a new retirement cash contribution debuting next year.
根据2022年颁布的《Secure 2.0》退休法案，这项名为“Saver’s Match”的新福利计划将从2027纳税年度起实施：符合条件的退休储蓄者将获得政府提供的年度补贴——单身纳税人最高可获得1,000美元的补贴，联合申报的纳税人最高可获得2,000美元的补贴。
Authorized by the 2022 Secure 2.0 retirement legislation, the upcoming Saver's Match program will provide income-eligible retirement savers with a matching annual contribution worth up to $1,000 for single filers and $2,000 for joint filers beginning with the 2027 tax year.
根据美国国税局网站上的最新信息，该机构已向那些在2025年纳税申报表中申请了“Saver’s Credit”（该福利计划将取代原有的“Saver’s Credit”）的纳税人，或收入符合补贴条件的纳税人，发送了CP321J通知。不过，美国国税局并未回应CNBC关于具体收到通知的纳税人数量的询问。
According to a recent post on the IRS website, the agency sent CP321J notices to taxpayers who claimed the saver's credit — which the Saver's Match is replacing — on their 2025 tax return or whose 2025 income was otherwise in the range of eligibility. The IRS did not respond to a CNBC email asking how many taxpayers received the notice.
无论员工是通过401(k)等职场退休计划进行储蓄，还是通过个人退休账户进行储蓄，都可以享受这项福利。根据美国国税局的规定，纳税人需在2028年提交2027年的纳税申报表时，使用新的8880-A表格来申请“Saver’s Match”补贴。
The benefit is available whether workers save through a workplace plan like a 401(k) or in an individual retirement account. People would claim the Saver's Match with a new Form 8880-A when filing their 2027 tax return in 2028, according to the IRS.
在“Saver’s Match”正式生效之前，针对低收入和中等收入群体的“Saver’s Credit”福利仍可继续享受，直至2026纳税年度。该福利同样为单身纳税人提供最高1,000美元、联合申报的纳税人提供最高2,000美元的补贴（具体金额取决于个人收入）。不过需要注意的是，这项补贴属于不可退还的税收抵免项目，即它最多只能将纳税人的税款减免至0美元，而无法产生退税。
Before the Saver's Match takes effect, the saver's credit remains available through the 2026 tax year for lower- and moderate-income retirement savers. It's also worth up to $1,000 for single filers and $2,000 for joint filers who contribute to their retirement accounts, depending on income. But it's a nonrefundable tax credit, meaning it can only reduce your tax bill to $0, rather than generate a refund.
“‘Saver’s Match’很可能会比‘Saver’s Credit’更加有效，”圣路易斯华盛顿大学布朗学院（Brown School）的助理教授、该校社会发展研究中心的研究主任斯蒂芬·罗尔（Stephen Roll）表示。“‘Saver’s Credit’从未真正实现大规模推广；此外，像‘Saver’s Credit’的目标群体这样的低收入家庭通常缴纳的税款很少甚至无需缴税，因此减税对他们来说实际带来的好处非常有限。”
"The Saver's Match will very likely be more effective than the saver's credit," said Stephen Roll, assistant professor at Washington University in St. Louis' Brown School and research director at its Center for Social Development. "The saver's credit never reached tax filers at scale." In addition to low awareness of the credit, "low-income households like those targeted by the saver's credit usually owe very little, or even nothing, in taxes, so reducing their tax liability provides them with minimal benefit," Roll said.
全新的“储蓄者匹配”计划是推动更广泛举措、帮助劳动者为退休储蓄的持续努力之一。根据两党公共政策组织经济创新集团2025年的研究，估计有5370万名年龄在18岁至65岁之间、从事全职或兼职工作的私营部门劳动者，无法参加任何由雇主提供的退休计划。
The new Saver's Match is part of an ongoing broader effort to help workers save for retirement. An estimated 53.7 million full-time and part-time private-sector workers between the ages of 18 and 65 lack access to any employer-based retirement plan, according to 2025 research from the Economic Innovation Group, a bipartisan public policy group.
根据“储蓄者匹配”计划，年度修正调整后总收入不超过20,500美元的个人报税人，或收入不超过41,000美元的联合报税人，均可获得政府匹配资金。匹配金额为退休缴款的一半，最高可匹配2,000美元的缴款，因此每人每年最多可获得1,000美元。年度修正调整后总收入在20,501美元至35,499美元之间的个人报税人，以及收入在41,001美元至70,999美元之间的联合报税人，也可获得减少后的匹配缴款。
Under the Saver's Match program, single-filer taxpayers with annual modified adjusted gross income up to $20,500 or joint filers earning up to $41,000 can qualify for a government match equal to 50% of retirement contributions up to $2,000, for a maximum yearly match of $1,000 per person. Single filers with annual modified adjusted gross incomes of between $20,501 and $35,499 will qualify for reduced matching contributions, as will joint filers making between $41,001 and $70,999.
其他资格条件包括年满18岁、不是学生或他人的受抚养人，并且通常须为美国税务居民。他们还必须进行符合资格的退休缴款。不过，这项计划在执行上仍有一些复杂之处需要解决。
Other qualifications include being at least age 18, not being a student or someone else's dependent and generally being a U.S. resident for tax purposes. They also must make qualifying retirement contributions. However, there are kinks to work out.
例如，虽然向 Roth IRA 账户缴款可以计入资格认定，但这类账户不能获得匹配资金。专家表示，这意味着通过 Roth IRA 账户储蓄的劳动者——包括几乎所有参加州政府自动IRA计划的人——必须使用传统IRA账户，才能获得匹配资金。
For example, although Roth IRA contributions count for eligibility, those accounts cannot receive the match. This means that workers who save via a Roth — including nearly all of those enrolled in state-run auto-IRA programs — would need a traditional account to receive the match, experts say.
美国财政部和国税局8月7日联合发布的一份通知显示，两部门正在考虑设立一种具有“通道”功能的传统IRA账户，用于接收“储蓄者匹配”资金，再将其转入 Roth IRA，而这将构成一次应税转换。公众可在10月5日前对该通知提出意见。
A joint Treasury Department and IRS notice issued Aug. 7 indicates that the agencies are considering a "conduit" traditional IRA that would receive the Saver's Match and then transfer it to a Roth — which would be a taxable conversion. The public can provide input on the notice through Oct. 5.
bipartisan Policy Center 经济政策副总裁、智库两党政策中心的沙伊·阿卡巴斯表示，计划越简单，对报税人就越有利。
The simpler the program is, the better for taxpayers, said Shai Akabas, vice president of economic policy at the Bipartisan Policy Center, a think tank.
从纳税申报表的角度看，人们究竟需要填写哪些内容才能申领这笔配套资助，这笔资助可以存入哪些类型的账户，以及在税务上如何处理——这些也将成为这里的关键组成部分，”阿卡巴斯说。
"From the standpoint of tax forms, what people actually have to fill out in order to claim the match, and also what types of accounts the match can go into, and how that match is treated for tax purposes — those are going to be critical components here as well," Akabas said.
根据该通知，工作场所退休计划和个人退休账户（IRA）提供商无需直接接受“储蓄者匹配计划”的缴款。
Additionally, workplace retirement plans and IRA providers are not required to accept Saver's Match deposits directly, according to the notice.
美国计划发起人委员会是一家行业协会。该机构于8月就这一计划向其成员计划进行了调查。在收到的125份回复中，只有3名受访者表示愿意接受联邦配套缴款。
The Plan Sponsor Council of America, a trade association, polled its plan members in August about the program, and of the 125 responses received, just three respondents said they will accept the federal matches.
另有45名受访者表示正在考虑，57名表示不会接受。在后者中，一些受访者称，由于员工收入较高，他们将不具备参与资格。其余20名受访者表示不熟悉该计划。
Another 45 said they are considering it and 57 said they are not. Among the latter group, some respondents said their employees would not be eligible due to higher incomes. The remaining 20 polled said they were unfamiliar with the program.
一个全新的网站TrumpIRA.gov预计将于1月1日上线，供劳动者比较并开通个人退休账户；符合条件者还可在“储蓄者匹配计划”发放配套资金时领取该资金。
A new website, TrumpIRA.gov, is expected tolaunch on Jan. 1 for workers to compare and enroll in IRAs and, if eligible, collect the Saver's Match when it is distributed.