Overview of Trump Accounts
Parents, guardians, or others can establish a Trump Account for an eligible child
Trump Accounts cannot be funded before July 4, 2026
The federal government will make a one-time $1,000 contribution for each eligible child’s account
Authorized contributions from individuals and employers are allowed up to $5,000 per year
Employers can contribute up to $2,500 per year toward an employee’s or dependent’s Trump Account without it counting as taxable income for the employee
Funds must be invested in certain mutual funds or exchange-traded funds that track a U.S. stock index such as the S&P 500

Withdrawal and use
Generally, money cannot be withdrawn before the year the child turns 18
After that point, the account is treated like a traditional IRA with similar tax rules

Related resources
Trump Accounts established under the Working Families Tax Cuts (IR-2025-117)
IRS.gov/trumpaccounts
trumpaccounts.gov