Eligibility Requirements (continued)
To be eligible for the credit, the taxpayer must have contributed to a qualified plan. Plans that qualify are traditional IRAs, Roth IRAs, and:
Contributions designated under Internal Revenue Code section 414(h)(2) are treated as employer contributions and are not voluntary contributions made by the employee. They do not qualify for the credit and should not be included on Form 8880, line 2. This information is stated in the Form 8880 Instructions.