--- title: Received an IRS CP321J Letter? What to Know About the 2027 Saver’s Match description: Learn what IRS Notice CP321J means, how the 2027 Saver’s Match can support eligible retirement savers, and what to do before contributions begin. image: https://alltaxaccounting.com/hubfs/IRS_building-webp.webp --- [Follow us on Facebook](https://www.facebook.com/) [Follow us on LinkedIn](https://www.linkedin.com/) [Follow us on Twitter](https://twitter.com/) [Follow us on Instagram](https://www.instagram.com/) [![black\_logo\_transparent\_background](https://alltaxaccounting.com/hs-fs/hubfs/black_logo_transparent_background.png?width=3125&height=1875&name=black_logo_transparent_background.png "black_logo_transparent_background")](https://alltaxaccounting.com/) - [Home](https://alltaxaccounting.com) - [About Us](https://alltaxaccounting.com/about-us) - [Services](https://alltaxaccounting.com/services) - [Tax Prep & Planning](https://alltaxaccounting.com/taxation-services) - [Accounting & Bookkeeping](https://alltaxaccounting.com/accounting-bookkeeping) - [IRS Tax Problems](https://alltaxaccounting.com/irs-tax-resolution) - [Payroll](https://alltaxaccounting.com/payroll-services) - [Fractional CFO Services](https://alltaxaccounting.com/fractional-cfo-services) - [Advisory Services](https://alltaxaccounting.com/advisory-services) - [Notary](https://alltaxaccounting.com/notary-services) - Learning Center - [Blog](https://alltaxaccounting.com/blog) - [Resource Center](https://alltaxaccounting.com/resource-center) - Client links - [Client Portal](https://alltaxaccounting.clientportal.com) [Contact Us](https://alltaxaccounting.com/contact-us) - [Home](https://alltaxaccounting.com) - [About Us](https://alltaxaccounting.com/about-us) - [Services](https://alltaxaccounting.com/services) - [Tax Prep & Planning](https://alltaxaccounting.com/taxation-services) - [Accounting & Bookkeeping](https://alltaxaccounting.com/accounting-bookkeeping) - [IRS Tax Problems](https://alltaxaccounting.com/irs-tax-resolution) - [Payroll](https://alltaxaccounting.com/payroll-services) - [Fractional CFO Services](https://alltaxaccounting.com/fractional-cfo-services) - [Advisory Services](https://alltaxaccounting.com/advisory-services) - [Notary](https://alltaxaccounting.com/notary-services) - Learning Center - [Blog](https://alltaxaccounting.com/blog) - [Resource Center](https://alltaxaccounting.com/resource-center) - Client links - [Client Portal](https://alltaxaccounting.clientportal.com) [Contact Us](https://alltaxaccounting.com/contact-us) ![black business owner meeting woman accountant-1](https://alltaxaccounting.com/hubfs/AI-Generated%20Media/Images/black%20business%20owner%20meeting%20woman%20accountant-1.jpeg) ![black business owner meeting woman accountant-1](https://alltaxaccounting.com/hubfs/AI-Generated%20Media/Images/black%20business%20owner%20meeting%20woman%20accountant-1.jpeg) # Who We Are AllTax Accounting offers expert tax, bookkeeping, and financial services to support your business. 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[See My Savings](https://alltaxaccounting.com/complimentary-tax-optimization-analysis) This is a search field with an auto-suggest feature attached. - There are no suggestions because the search field is empty. ![Summer Blake](https://alltaxaccounting.com/hubfs/black_icon_white_background-2.png) [Summer Blake](https://alltaxaccounting.com/blog/author/alltax-accounting) [Tax Law](https://alltaxaccounting.com/blog/tag/tax-law) , [Tax Planning](https://alltaxaccounting.com/blog/tag/tax-planning) , [Tax Credits](https://alltaxaccounting.com/blog/tag/tax-credits) , [Retirement](https://alltaxaccounting.com/blog/tag/retirement) Oct 31, 2026 # Received an IRS CP321J Letter? What to Know About the 2027 Saver’s Match ![featured\_image](https://alltaxaccounting.com/hubfs/IRS_building-webp.webp) ### Received an IRS CP321J Letter? What to Know About the 2027 Saver’s Match The IRS is sending Notice CP321J to taxpayers who may qualify for the new Saver's Match, a federal retirement contribution program that begins with savings made in 2027. However, the notice is informational — it is not a promise that money is on its way. Receiving it does not establish that you qualify. Whether you receive a match will depend on your eligibility and qualifying retirement contributions for 2027.   - #### How much could the match be? Starting with the 2027 tax year, an eligible person may receive a federal match of up to 50% of the first $2,000 they contribute to a qualifying retirement account. That means a $2,000 qualifying contribution could produce a $1,000 match if the person qualifies for the full 50% rate. On a joint return, each spouse may qualify separately, for a combined maximum of $2,000 if both meet the requirements and contribute enough. The match can be smaller or zero, depending on income and other rules.  The match generally goes into a designated retirement account, rather than arriving as a check or being added to your regular tax refund. You claim it when you file your tax return, and the government deposits it into an eligible retirement account you designate. You can make a qualifying contribution to a traditional or Roth IRA or through certain workplace retirement plans, but the account receiving the government match must be non-Roth — contributions to a Roth IRA can help you qualify, but the match cannot be deposited into one. It must be a traditional IRA or the non-Roth portion of an eligible 401(k), 403(b), or governmental 457(b) plan, and it must accept Saver's Match deposits — so check with your account provider or workplace plan before 2027.  #### Who may qualify? The Saver’s Match is aimed at lower- and moderate-income savers. You generally must be at least 18 at the end of the tax year, not be eligible to be claimed as someone else’s dependent, and not be a full-time student. A nonresident-alien restriction also applies, with an exception for certain married couples who elect to be treated as U.S. residents. Your income and qualifying contributions determine the amount, if any, you can receive.  For 2027, the full 50% rate begins to decrease when modified adjusted gross income exceeds $41,000 for joint filers and qualifying surviving spouses, $30,750 for heads of household, or $20,500 for other filers. The rate reaches zero at $71,000, $53,250, and $35,500, respectively. These are Saver’s Match income figures, not necessarily the income number shown on the first page of your tax return.  There is another easy-to-miss rule: certain retirement-account withdrawals can reduce the contributions counted toward your match. Tell your tax preparer about withdrawals during 2027, the two preceding tax years (2025 and 2026), and the period after 2027 through the filing deadline for your 2027 return, including extensions. Certain withdrawals by your spouse can also count when you file jointly. Exceptions apply, including for certain rollover distributions, so have your preparer review the records rather than assuming every withdrawal reduces your match.  #### What should you do in 2026? You do not need to make a 2026 contribution to qualify for the 2027 Saver’s Match. The match is based on qualifying contributions for 2027. Still, now is a good time to review your retirement-saving options. - • Check whether you can contribute through a workplace retirement plan or an IRA. - • Confirm that you have, or can establish, an eligible non-Roth account that will accept the government match. - • If you save through payroll deductions, review your contribution election before January so you can spread your 2027 savings throughout the year.   #### What should you do with the letter? Keep the letter with your tax records, but do not treat it as an eligibility decision. Review your retirement-saving options before 2027, and ask your plan administrator or IRA provider whether you have an account that can **receive** a Saver’s Match deposit. When preparing your **2027 tax return in 2028**, have your contribution and retirement-distribution records available so your eligibility and match can be calculated. The match is paid after an eligible person files a return claiming it.  #### Contact Us If you received Notice CP321J and are unsure how it fits with your retirement contributions, AllTax can help you understand the tax-return side and coordinate the timing with your broader financial plan. We can help clarify what the notice says, what it does not promise, and what records to keep as you prepare for 2027.    - [![Contact Us](https://no-cache.hubspot.com/cta/default/49046262/interactive-191108334607.png)](https://alltaxaccounting.com/hs/cta/wi/redirect?encryptedPayload=AVxigLItVAuU40creE2TNINA3SnmorAADxscXtMCjbD3jsRdf1JIDvGHuqbRJF9z%2FQ3Jo7rA43uDbTDW5y%2FIn7T70ItbkIg8rzZ2fJKwzVSeMEq7FDdhmi2NGR%2BWG%2FoV6o8jn2Rzyti4IUEzZlsNDWw0DsjGSPSTFK4ooJ2YKDMfQ8dgcjLLWgh%2BxOGtJyXIdzSFUFyUIKgAogPHJqxN059b&webInteractiveContentId=191108334607&portalId=49046262) --- ![Let's Connect](https://no-cache.hubspot.com/cta/default/49046262/interactive-191106518567.png)       Date Oct 31, 2026 Authors [Summer Blake](https://alltaxaccounting.com/blog/author/alltax-accounting) Categories - [Tax Planning (23)](https://alltaxaccounting.com/blog/tag/tax-planning) - [Business Insights (12)](https://alltaxaccounting.com/blog/tag/business-insights) - [Tax Deadlines 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