For the 2026 election year, the account requires birth in 2009 or later.
An SSN within the meaning of IRC §24(h)(7) — work-eligible SSNs qualify.
Affects only the $1,000 seed — never the account itself.
Broadly: your child, under 19, living with you more than half the year, not self-supporting.
Trump Account
The $1,000 federal seed
Dell Foundation $250 (private, charitable)
Verified against IRC §530A and §6434, REG-117270-25, and the Form 4547 instructions, as of 2026-07-31. The Dell Foundation figures come from the foundation’s own announcement and press coverage of it — private terms, not law.
Why three separate answers
The account and the seed have different statutes and different tests, and the gap between them is where families get misled. The account (IRC §530A) requires only that the child be under 18 at the end of the election year and have a Social Security number — a non-citizen child with a work-eligible SSN qualifies, and there is no family income limit. The $1,000 pilot seed (IRC §6434) is narrower on every axis: born 2025 through 2028, U.S. citizen, qualifying child, one election ever. The proposed regulations say it plainly: the account criteria are less restrictive than the seed criteria.
The third answer is not law at all. Children born 2016–2024 get no federal seed — but the Michael & Susan Dell Foundation has committed $6.25 billion to make $250 charitable contributions for children in ZIP codes at or below $150,000 median household income. It answers the most-asked post-launch question (“my kid was born in 2024 — anything?”), and it deserves its clear label: a private program whose terms can change without a Federal Register notice.
Eligible today? Accounts are open — the program launched July 4, 2026 — via the enrollment paths on our main guide: TrumpAccounts.gov, IRS Form 4547, or the hospital Social Security application for newborns.