What This Notice Means

This is an informational notice. It tells you that you may be eligible for the Saver's Match, a new federal government matching contribution of up to 50% of what you put into your retirement account for each tax year.

The IRS sent the CP321J to people who claimed the Saver's Credit on their 2025 return, or whose 2025 income was in the range where the Saver's Match applies.

Starting in 2027, the Saver's Match replaces the Saver's Credit for contributions to retirement plans or IRAs. Instead of a credit on your tax return, you could get up to $1,000 each year added directly to your retirement account.

Who May Qualify

You may qualify if you:

  • Have earned income within certain limits.
  • Contribute to a retirement plan or IRA for the tax year.
  • Are not claimed as a dependent on someone else's return.
  • Are at least 18 by the end of the tax year.
  • Meet the other Saver's Match eligibility requirements.

What to Do

Nothing is required. You don't owe anything, and you don't need to respond.

If you want the match, the move is simple:

  • Start or keep making contributions to your existing retirement plan or IRA.
  • If you don't have a retirement plan or IRA, open an IRA.

The match is tied to what you contribute. No contributions, no match.

Is This a Bill?

No. The CP321J doesn't propose any change to your return and doesn't ask for money. If you received a different notice at the same time that does ask for payment or information, handle that one by its own due date.

Keep this notice with your tax records.

If you have other IRS notices or a tax problem you need handled, call us at (813) 229-7100.