2026-20026RuleSignificantWallet

Uncle Sam Auto-Opens 'Trump Accounts' for Your Retirement Savings Now

Published Date: 9/30/2026

Rule

Summary

Starting September 30, 2026, the IRS is rolling out new temporary rules for Trump accounts, which work like special retirement accounts. The government will automatically set up your first Trump account, and there are new ways to contribute, including using qualified stock. These changes affect account trustees, beneficiaries, and donors, making it easier and clearer to manage and fund Trump accounts.

Analyzed Economic Effects

8 provisions identified: 6 benefits, 1 costs, 1 mixed.

Automatic child account setup

On or about October 1, 2026 the Secretary of the Treasury will begin automatically establishing an initial ‘auto account’ (a Trump account) for each individual who satisfies the age and Social Security number requirements and for whom no prior election was made. The Secretary will make subsequent periodic elections so that auto accounts are created for eligible individuals for whom no Trump account exists.

Auto accounts accept only specific funds

During the growth period an auto account may accept only qualified general contributions (funded by States, the United States, the District of Columbia, Indian Tribal governments, or section 501(c)(3) organizations) and, in limited circumstances, a $1,000 pilot program contribution under section 6434. After the growth period an auto account generally may not accept contributions.

How to claim and control an auto account

A guardian, legal custodian, or the account beneficiary with legal capacity can claim an auto account using the Secretary’s electronic application or web page, but must authenticate identity, establish legal authority, and satisfy section 6103 requirements to receive return information. Claiming an auto account during the growth period triggers a trustee-to-trustee qualified rollover transfer of the entire auto account balance to a claimed initial Trump account or rollover Trump account; after the growth period claiming transfers the balance to an IRA.

Who can fund general contributions

Qualified general contributions must be funded through a general funding contribution by a State (or political subdivision), the United States, the District of Columbia, an Indian Tribal government, or a section 501(c)(3) tax-exempt organization, and must be made in an equal amount to each account beneficiary in the qualified class. An approved class must consist of not less than 5,000 account beneficiaries who are in their growth period, reside in specified geographic areas, and were born in specified calendar years.

Who counts as an eligible child

An eligible individual is someone who has not attained age 18 before the close of the calendar year the election is made, has a Social Security number issued before the election date, and for whom an election is made by the Secretary or by another authorized person. The growth period runs from account establishment until December 31 of the calendar year in which the account beneficiary attains age 17.

Donating stock to Trump accounts

A qualified stock contribution is allowed: donors may contribute publicly traded stock of a domestic corporation that is not subject to pre-existing transfer restrictions. The master group trust must sell qualified stock after the applicable minimum holding period and invest the proceeds in eligible investments, and investment of proceeds is treated as prompt if it occurs within 30 calendar days after the sale.

Account privacy and safeguarded records

Auto accounts will hold undivided interests in a Treasury-established master group trust so the trustee can transact without receiving account-identifying return information; return information used to identify eligible individuals will be retained in a safeguarded environment by the Secretary and the Secretary’s financial agent. A person claiming an auto account must separately establish entitlement under section 6103 and execute any consent required for disclosure of return information needed to transfer the account balance.

Limit on closing funded accounts

A funded Trump account may not be closed during the growth period unless all assets have first been distributed in a distribution permissible under section 530A(b)(1)(C)(ii). After the growth period, the distribution restrictions no longer apply and the account may be closed consistent with post-growth rules.

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Key Dates

Published Date
Rule Effective
9/30/2026
9/30/2026

Department and Agencies

Department
Independent Agency
Agency
Treasury Department
Internal Revenue Service
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