Qualified Charitable Distribution (QCD) Calculator
2026 QCD quick answer
A Qualified Charitable Distribution lets an IRA owner age 70½ or older transfer up to $111,000 in 2026 directly from an IRA trustee to a qualified charity. The excluded QCD can satisfy all or part of an RMD, but the excluded amount is not also claimed as a charitable deduction.
2026 limit
$111,000
RMD
Counts
Transfer
Direct
Source-backed 2026 assumptions
This calculator uses IRS Notice 2025-67 for the 2026 QCD exclusion limit, IRS Publication 590-B and Publication 526 for QCD eligibility mechanics, IRS 2026 inflation adjustments for the standard deduction, and CMS 2026 Medicare premium tables for the IRMAA estimate.
2026 limit: $111,000 per person
For Medicare IRMAA calculation
What Is a Qualified Charitable Distribution?
A Qualified Charitable Distribution, often shortened to QCD, is a direct IRA-to-charity transfer for an IRA owner who is at least age 70½ when the distribution is made. The transfer can be excluded from taxable income when it follows the IRS rules, and that exclusion is the reason many retirees use a QCD instead of taking an IRA withdrawal personally and then donating cash.
For 2026, the regular annual QCD exclusion limit is $111,000 per eligible IRA owner. The separate one-time limit for funding certain split-interest entities is $55,000. This calculator focuses on the regular direct transfer to a qualified charity because that is the common RMD planning use case behind most QCD calculator searches.
How to Calculate QCD Tax Savings
Core formula
Eligible QCD = the smaller of your planned transfer, your remaining 2026 QCD limit, and your available IRA balance. Estimated tax avoided = eligible QCD multiplied by your federal and state marginal tax rates.
RMD formula
RMD satisfied by QCD = the smaller of the eligible QCD and the current-year RMD. Remaining RMD = current-year RMD minus the QCD amount that counts toward the RMD.
The estimate is strongest when the QCD would otherwise have been a taxable IRA withdrawal. It is weaker when the IRA contains after-tax basis, when a spouse has separate IRA accounts, when SEP or SIMPLE IRA rules apply, or when state tax rules treat retirement income differently.
Worked Examples
Cover part of an RMD
A 73-year-old has a $150,000 IRA balance, a calculated RMD of about $5,660, and sends $5,000 directly to a qualified charity. The QCD can satisfy $5,000 of the RMD, leaving only about $660 still required.
Compare with a cash gift
A retiree in the 22% federal bracket and 5% state bracket gives $10,000. If the gift is a valid QCD, the estimated avoided tax is about $2,700, before considering possible Social Security or Medicare premium effects.
Avoid a limit mistake
If someone already made $90,000 in QCDs during 2026, the regular remaining room is $21,000. A planned $25,000 transfer may still help charity, but only $21,000 fits under the regular QCD exclusion cap.
QCD FAQ
What is the QCD limit for 2026?
The regular 2026 QCD exclusion limit is $111,000 per eligible IRA owner. A married couple can each have a separate limit when each spouse has their own eligible IRA and qualifies by age.
Does a QCD count toward my RMD?
Yes. A valid QCD can satisfy all or part of the required minimum distribution for the year, but it must be completed by the RMD deadline and must follow the direct-transfer rule.
Can I claim a charitable deduction for a QCD?
No. The tax benefit is that the eligible QCD is excluded from income. You cannot also claim the excluded QCD as a charitable contribution deduction.
Can I do a QCD from a 401(k)?
A QCD is generally an IRA rule, not a direct 401(k) rule. Many people roll eligible funds to an IRA first, but rollover timing and RMD rules can be sensitive, so verify the sequence before acting.
Which charities qualify?
The recipient generally must be an eligible charitable organization. Donor-advised funds, private foundations, and gifts that provide goods or services back to the donor usually do not qualify for the regular QCD treatment.
Related Calculators
Official Sources Used
About This Calculator
Qualified Charitable Distribution Calculator for 2026: estimate QCD tax savings, RMD coverage, IRMAA impact, and the $111,000 IRA donation limit safely.
Frequently Asked Questions
What is a QCD and how does it save taxes in 2026?
QCD means Qualified Charitable Distribution. An IRA owner age 70 1/2 or older can transfer an eligible amount directly from an IRA trustee to a qualified charity. The excluded QCD can reduce taxable IRA income and may satisfy all or part of an RMD. For 2026, the regular annual QCD exclusion limit is $111,000 per eligible IRA owner.
What are the QCD eligibility requirements and limits?
The core requirements are age 70 1/2 or older at the time of distribution, an eligible IRA source, a direct IRA trustee-to-charity transfer, and a qualified charity. The regular 2026 limit is $111,000 per eligible IRA owner. A QCD can count toward an RMD, but the excluded amount is not also claimed as a charitable deduction.
Can I use QCD if I take the standard deduction?
Yes. This is one of the main planning reasons to use a QCD. If you take the standard deduction, a normal cash gift may not create an extra itemized deduction. A valid QCD can still exclude the IRA distribution from income, so the tax benefit can work even when you do not itemize.
How does QCD help avoid Medicare IRMAA surcharges?
IRMAA is based on modified adjusted gross income from an earlier tax year. Because an eligible QCD is excluded from income, it may keep MAGI below a Medicare surcharge tier when compared with taking a taxable IRA withdrawal and donating cash separately. The calculator estimates this using CMS 2026 premium tiers.
Can I do a QCD from my 401(k) or Roth IRA?
A QCD is generally made from an IRA, not directly from a 401(k). A rollover to an IRA may be possible, but timing can matter when RMDs are involved. Roth IRAs can be eligible, but a QCD from a Roth IRA often provides less benefit because qualified Roth distributions are already tax-free.
What charities qualify for QCD and are there any restrictions?
The recipient generally must be an eligible charitable organization. Donor-advised funds, many private foundations, supporting organizations, individuals, and gifts that provide goods or services back to the donor usually do not qualify for the regular QCD treatment. Confirm the charity before requesting the IRA transfer.
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