Have you noticed that on a JOINT return the retirement distributions for BOTH the husband AND wife must be ADDED together and this TOTAL must be entered in BOTH columns A and B of line 4 of the form 8880. This is spelled out in the IRC. It effectively reduces or eliminates the savers credit for many taxpayers who if filied as a a single person or head of household, etc. would be entitled to a larger savers credit. In talking to several other preparers I discovered they were doing it wrong. 2006 will be the last year for this credit unless the law for it is extended.