2028 QCD Limit
2028 QCD limit: $110,000 per individual / $220,000 MFJ (each spouse own IRA). Direct IRA → qualified charity = no AGI bump = no IRMAA cliff impact.
| QCD amount | — |
| 2028 QCD cap | — |
| RMD covered by QCD | — |
| Federal tax saved | — |
| IRMAA avoided | — |
| Total 2028 benefit | — |
The 2028 Qualified Charitable Distribution limit is projected at $110,000 per individual (from $108,000 in 2027 — indexed under SECURE 2.0). Direct transfer from IRA to qualified 501(c)(3) at age 70½+ avoids AGI inclusion. Counts toward RMD. Single most powerful tax planning tool for charitable retirees in Medicare years.
Why QCD Wins Over Itemized Charitable
Most retirees take the standard deduction post-OBBB ($33,200 MFJ projected 2028). Charitable contributions below the standard provide zero tax benefit. QCD bypasses the AGI ceiling entirely — direct transfer, no AGI bump, lowers MAGI, avoids IRMAA cliff, reduces NIIT exposure, doesn't push SS into taxable. Net benefit can exceed the contribution amount for tier-cliff Medicare recipients.
Age 70½ Quirk
QCD eligibility starts at 70½ — even though RMD start age is 73 (born 1951-1959) or 75 (born 1960+). Window opens 2.5 years before RMD for born 1951-1959, 4.5 years for born 1960+. Use it to reduce future RMDs by shrinking the IRA balance.
Mechanics
Direct trustee-to-trustee transfer to qualified 501(c)(3). Not Donor-Advised Fund. Not supporting organization. Not private foundation. Issued check from IRA directly to charity acceptable. Year-end timing: must clear by Dec 31 to count for that tax year.
Last updated May 2026. Sources: IRS QCD.