Federal Tax Form 8880 - Credit for Qualifed Retirement Savings Contributions

Tax Form 8880 is used to figure the amount, if any, of your retirement savings contributions credit.

You may be able to take this credit if you, or your spouse if filing jointly, made (a) contributions (other than rollover contributions) to a traditional or Roth IRA, (b) elective deferrals to a 401(k), 403(b), governmental 457, SEP, or SIMPLE plan, (c) voluntary employee contributions to a qualified retirement plan as defined in section 4974(c) (including the federal Thrift Savings Plan), or (d) contributions to a 501(c)(18)(D) plan.

However, you cannot take the credit if either of the following applies:

• The amount on Form 1040, line 38, or Form 1040A, line 22, is more than $25,000 ($37,500 if head of household; $50,000 if married filing jointly)
• The person(s) who made the qualified contribution or elective deferral (a) was born after January 1, 1988, (b) is claimed as a dependent on someone else's 2005 tax return, or (c) was a student

You were a student if during any part of 5 calendar months of 2005 you:

• Were enrolled as a full-time student at a school, or
• Took a full-time, on-farm training course given by a school or a state, county, or local government agency

A school includes technical, trade, and mechanical schools. It does not include on-the-job training courses, correspondence schools, or Internet schools

Form name	Instructions	Form
2007 Federal Tax Form 8880 - Credit for Qualifed Retirement Savings Contributions
2006 Federal Tax Form 8880 - Credit for Qualifed Retirement Savings Contributions	-
2005 Federal Tax Form 8880 - Credit for Qualifed Retirement Savings Contributions	-