IRS News Release: Guidance on Trump Account

December 3, 2025, 5:07 PM UTC

The IRS has provided guidance on Trump Accounts, a new type of individual retirement account (IRA) for eligible children. These accounts, which cannot receive contributions before July 4, 2026, will include a one-time $1,000 government contribution for eligible U.S. citizen children born between Jan. 1, 2025, and Dec. 31, 2028. Notice 2025-68 provides details on account creation, contribution limits, eligible investments in American equity funds, and distribution rules that generally prevent withdrawals until the calendar year the child turns 18. [IR-2025-117, Notice 2025-68 (Dec. 2, 2025)]

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