Bush implemented a program aimed at folks that have limited income but that save into an IRA. Basically, if you meet the income requirements, the gov will match part of your IRA contribution up to a $1000. This was implemented to encourage folks to save and invest. I hope this helps some of you. google : tax form 8880 I found this information on :http://www.clarkhoward.com/news/per...will-pay-low-income-tax-filers-save-ret/nFpN/ Bordercollie