U.S. · Retirement and giving
QCD calculator.
Enter your IRA gift and your RMD. See what is excluded from income and what you still have to take.
A qualified charitable distribution sends money from your IRA straight to charity and keeps it out of income. You need to be 70½ or older, the 2026 cap is $111,000 per person, and the gift counts toward your RMD.
Your gift
Your estimate
How a qualified charitable distribution works
A QCD is money sent directly from your IRA to an eligible charity. When it meets the rules, the amount is not included in your income, which makes it different from a deduction: it lowers adjusted gross income instead of being claimed on Schedule A. The IRS requires that you are at least 70½ when the distribution is made, that the trustee pays the charity directly, and that you hold the same kind of written acknowledgment you would need to deduct a gift. The 2026 cap is $111,000 per person, and a one-time election lets up to $55,000 go to certain split-interest entities such as a charitable remainder trust or gift annuity.
Worked example: a QCD that covers part of an RMD
Elena is 74, with a 2026 RMD of $18,000, and she wants to give $12,000 to her local food bank. She asks her IRA trustee to send $12,000 directly to the charity. The $12,000 is excluded from her income and counts toward her RMD, so she still has to take $6,000 by December 31. At a 24% bracket the $12,000 exclusion avoids about $2,880 of federal income tax compared with taking the money, paying tax and then donating it. The form above is preloaded with her numbers.
If Elena had deducted IRA contributions after 70½, the exclusion would shrink. Publication 590-B shows a case where $4,000 of such contributions remained from earlier years: a $6,500 QCD would then exclude only $2,500. The "IRA contributions deducted at 70½ or older" box applies the same reduction.
QCD rules at a glance
- Age: at least 70½ on the day of the transfer.
- Account: traditional IRA or inherited IRA, not an ongoing SEP or SIMPLE IRA, and not a workplace plan like a 401(k).
- Cap: $111,000 per person for 2026 (Notice 2025-67), $55,000 for the one-time split-interest election.
- Recipient: an organization eligible to receive tax-deductible contributions. Ask your custodian whether a particular charity qualifies.
- Paperwork: keep the charity's acknowledgment. Your 1099-R will show code Y, and you report the QCD on your return. See the 1099-R codes lookup.
- Deduction: you cannot also deduct the gift. The tax benefit is the exclusion.
Common mistakes
- Taking the IRA withdrawal and then writing your own check to the charity. That is a taxable distribution plus a gift.
- Waiting until the last days of December. A check that arrives in January belongs to the next year.
- Counting the gift twice by also claiming a charitable deduction on Schedule A.
- Forgetting that only the QCD portion up to the cap is excluded. Amounts above $111,000 are ordinary distributions.
To size your required withdrawal see the RMD calculator. If you do not itemize, the non-itemizer charitable deduction calculator shows the alternative, and the standard vs itemized deduction calculator shows when itemizing wins.
Sources
Retrieved October 26, 2026.
- IRS Notice 2025-67 (retrieved 2026-10-26): the 2026 QCD limit rises from $108,000 to $111,000 and the split-interest amount from $54,000 to $55,000.
- IRS Publication 590-B, Distributions from IRAs (retrieved 2026-10-26): definition of a QCD, age 70½, RMD offset, the offset worksheet and its $6,500 / $2,500 example, code Y.
As of October 26, 2026 the limits above are the 2026 amounts. Amounts for 2027 are indexed and not published here.
Frequently asked questions
What is the QCD limit for 2026?
The limit is $111,000 per person for 2026, up from $108,000 in 2025 (IRS Notice 2025-67). A married couple can give $222,000 in total only if each spouse gives from their own IRA, because the limit is per individual.
How old do you have to be to make a QCD?
You must be at least age 70½ when the distribution is made. That is earlier than the age at which required minimum distributions start, so you can give tax-free from your IRA before you are required to take anything out.
Does a QCD count toward my required minimum distribution?
Yes. Publication 590-B says a qualified charitable distribution counts toward your RMD. The money must go directly from the IRA trustee to the charity. If you take the money yourself and then donate it, it is not a QCD.
Is a QCD better than taking the standard deduction?
Often. A QCD is excluded from income, so it lowers adjusted gross income even if you take the standard deduction and cannot itemize. That can also help with Medicare premium brackets and the taxation of Social Security. Compare with the non-itemizer deduction in our linked calculator.
Can I make a QCD from a 401(k)?
No. The IRS describes a QCD as a distribution from an IRA (other than an ongoing SEP or SIMPLE IRA) made directly by the trustee. Roll the 401(k) money into an IRA first if you want to use it for a QCD.
What reduces the amount I can exclude?
If you deducted IRA contributions after reaching 70½, the QCD amount you can exclude is reduced by those deducted contributions, as shown in the Publication 590-B worksheet. The calculator has a box for that amount.
When should I make the gift?
The distribution must be made in the calendar year to count for that year. Custodians usually need several business days to issue a check or transfer, so start in early December, not on December 30.
Not tax advice
This is an estimate for planning, not tax advice. QCD rules have conditions that depend on the account, the charity and the paperwork. Confirm with your IRA custodian and a tax professional before you give. Everything runs in your browser; nothing you enter is sent anywhere.