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Qualified Charitable Distributions

How qualified charitable distributions work in 2026: who qualifies, the $111,000 limit, how they count toward your RMD, and a calculator for the tax you save.

Updated November 4, 2026. Free, no sign-up; everything runs in your browser and nothing you type is stored.

Qualified charitable distribution calculator (2026)

Your ageYour RMD this year ($)Amount given directly from the IRA to charity ($)Your tax rate (%)

Estimated tax saving

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–Excluded from income

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Qualified charitable distributions: 2026 rules

You must be 70½ or older on the day of the distribution.
2026 limit: $111,000 per person (each spouse can give up to $111,000 from their own IRAs).
One-time option: up to $55,000 to a split-interest entity such as a charitable gift annuity or charitable remainder trust.
The money must go directly from the IRA to an eligible charity.
A QCD counts toward your RMD and is excluded from income: a $3,000 QCD toward a $5,000 RMD leaves $2,000 taxable (CRS).

Why a QCD beats taking the RMD and donating

Most retirees take the standard deduction, so a cash gift gives no tax benefit. A QCD lowers adjusted gross income instead, which can also reduce the taxable part of Social Security and Medicare premium surcharges. Report the full distribution on your return and write "QCD" next to the taxable amount line.

Common questions

What is the QCD limit for 2026?

$111,000 per person.

At what age can you make a QCD?

70½ or older.

Does a QCD count toward my RMD?

Yes, and the QCD amount is excluded from your income.

Sources

More retirement calculators: Mega Backdoor Roth · Net Unrealized Appreciation · Roth Conversion · Roth vs Traditional 401k

General information, not financial, tax or legal advice. Check important numbers with the official source before acting on them.