(a) You

(b) Your spouse 1 Traditional and Roth IRA contributions for 2013. 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 2013 (see instructions) . . . . . . . . . . . . . . . . . . 2 3 Add lines 1 and 2 . . . . . . . . . . . . . . . . . . 3 4

Certain distributions received after 2010 and before the due date (including extensions) of your 2013 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 cannot take this credit . . . . . . . . . . 7 8 Enter the amount from Form 1040, line 38*; Form 1040A, line 22; or Form 1040NR, line 37 . . . . . . . . . . . . . . . . . 8 9 Enter the applicable decimal amount shown below: If line 8 is— Over— But not over— And your filing status is— Married filing jointly Head of household Single, Married filing separately, or Qualifying widow(er) Enter on line 9—

--- $17,750 .5 .5 .5 $17,750 $19,250 .5 .5 .2 $19,250 $26,625 .5 .5 .1 $26,625 $28,875 .5 .2 .1 $28,875 $29,500 .5 .1 .1 $29,500 $35,500 .5 .1 .0 $35,500 $38,500 .2 .1 .0 $38,500 $44,250 .1 .1 .0 $44,250 $59,000 .1 .0 .0 $59,000 --- .0 .0 .0 Note: If line 9 is zero, stop; you cannot take this credit. 9 X . 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 Form 1040, line 50; Form 1040A, line 32; or Form 1040NR, line 47 . . . . . . . . 12 *See Pub. 590 for the amount to enter if you are filing Form 2555, 2555-EZ, or 4563 or you are excluding income from Puerto Rico. For Paperwork Reduction Act Notice, see your tax return instructions. Cat. No. 33394D Form 8880 (2013)

Form 8880 (2013) Page 2 General Instructions Section references are to the Internal Revenue Code. Future Developments For the latest information about developments related to Form 8880 and its instructions, such as legislation enacted after they were published, go to www.irs.gov/form8880. Purpose of Form Use Form 8880 to figure the amount, if any, of your retirement savings contributions credit (also known as the saver’s credit). TIP This credit can be claimed in addition to any IRA deduction claimed on Form 1040, line 32; Form 1040A, line 17; or Form 1040NR, line 32. Who Can Take This 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; Form 1040A, line 22; or Form 1040NR, line 37, is more than $29,500 ($44,250 if head of household; $59,000 if married filing jointly). • The person(s) who made the qualified contribution or elective deferral (a) was born after January 1, 1996, (b) is claimed as a dependent on someone else’s 2013 tax return, or (c) was a student. ▲ ! CAUTION You will need to refigure the amount on Form 1040, line 38, if you are filing Form 2555, 2555-EZ, or 4563 or you are excluding income from Puerto Rico. See Pub. 590 for details. You were a student if during any part of 5 calendar months of 2013 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 schools offering courses only through the Internet. Specific Instructions Column (b) Complete column (b) only if you are filing a joint return. Line 2 Include on line 2 any of the following amounts. • Elective deferrals to a 401(k) or 403(b) plan (including designated Roth contributions under section 402A), or to a governmental 457, SEP, or SIMPLE plan. • Voluntary employee contributions to a qualified retirement plan as defined in section 4974(c) (including the federal Thrift Savings Plan). • Contributions to a 501(c)(18)(D) plan. These amounts may be shown in box 12 of your Form(s) W-2 for 2013. Note. Contributions designated under section 414(h)(2) are treated as employer contributions and as such they are not voluntary contributions made by the employee. They do not qualify for the credit and should not be included on line 2. Line 4 Enter the total amount of distributions you, and your spouse if filing jointly, received after 2010 and before the due date of your 2013 return (including extensions) from any of the following types of plans. • Traditional or Roth IRAs. • 401(k), 403(b), governmental 457, 501(c)(18)(D), SEP, or SIMPLE plans. • Qualified retirement plans as defined in section 4974(c) (including the federal Thrift Savings Plan). Do not include any: • Distributions not taxable as the result of a rollover or a trustee-to- trustee transfer. • Distributions that are taxable as the result of an in-plan rollover to your designated Roth account. • Distributions from your eligible retirement plan (other than a Roth IRA) rolled over or converted to your Roth IRA. • Loans from a qualified employer plan treated as a distribution. • Distributions of excess contributions or deferrals (and income allocable to such contributions or deferrals). • Distributions of contributions made to an IRA during a tax year and returned (with any income allocable to such contributions) on or before the due date (including extensions) for that tax year. • Distributions of dividends paid on stock held by an employee stock ownership plan under section 404(k). • Distributions from a military retirement plan. • Distributions from an inherited IRA by a nonspousal beneficiary. If you are filing a joint return, include both spouses’ amounts in both columns. Exception. Do not include your spouse’s distributions with yours when entering an amount on line 4 if you and your spouse did not file a joint return for the year the distribution was received. Example. You received a distribution of $5,000 from a qualified retirement plan in 2013. Your spouse received a distribution of $2,000 from a Roth IRA in 2011. You and your spouse file a joint return in 2013, but did not file a joint return in 2011. You would include $5,000 in column (a) and $7,000 in column (b). Line 7 Add the amounts from line 6 columns (a) and (b), and enter the total. Line 11 Before you complete the following worksheet, figure the amount of any credit for the elderly or the disabled you are claiming on Form 1040, line 53. See Schedule R (Form 1040A or 1040) to figure the credit. Credit Limit Worksheet Complete this worksheet to figure the amount to enter on line 11. 1. Enter the amount from Form 1040, line 46; Form 1040A, line 28; Form 1040NR, line 44 1. 2. Form 1040 filers: Enter the total of your credits from lines 47 through 49 and Schedule R, line 22. Form 1040A filers: Enter the total of your credits from lines 29 through 31. Form 1040NR filers: Enter the total of your credits from line 45 and 46 . . . . . 2. 3. Subtract line 2 from line 1. Also enter this amount on Form 8880, line 11. But if zero or less, stop; you cannot take the credit—do not file this form . . . . . . . . . . 3.