Who qualifies for QCD?

Anyone age 70½+ with traditional IRA. Inherited IRA holders qualify if deceased was 70½+ at death.

What's the 2026 limit?

$108,000 per IRA owner. Married couples both 70½+: $216,000 combined.

Can I QCD from 401(k)?

No — only IRA. Roll over 401(k) to IRA first if you want QCD strategy.

Yes — counts dollar-for-dollar toward RMD requirement.

Yes. Runs in your browser. No data leaves your device.

No — DAFs explicitly excluded. Must be direct to operating charity.

Qualified Charitable Distribution (QCD) 2026 Calculator

Qualified Charitable Distributions (QCDs) let IRA owners aged 70½+ donate directly to charity, satisfying RMDs while excluding the distribution from AGI. 2026 cap: $108,000 per person (indexed annually). Avoiding AGI inclusion saves on Medicare IRMAA, NIIT 3.8%, and Social Security taxability — often $5-15K in hidden tax savings beyond the charitable deduction.

Your Age

This Year RMD ($)

Charitable Donation via QCD ($)

MAGI Excluding QCD ($)

Filing Status

Federal Marginal Rate (%)

State Marginal Rate (%)

QCD Eligibility and Mechanics

Eligibility: age 70½+ (not 73 RMD age — QCD eligibility older than RMD). Must transfer directly from IRA custodian to qualified 501(c)(3) charity. NOT eligible: DAFs, private foundations, supporting organizations. Cap: $108,000/person 2026 (indexed). Married couples: each spouse can do $108K = $216K combined. Counts toward RMD when made before RMD deadline.

Why QCDs Beat Itemized Deduction

Standard deduction is $14,600 (single 2026) / $29,200 (MFJ). Most retirees don't itemize. Charitable deduction useless if you take standard. QCD is excluded from AGI — works whether you itemize or not. Plus excluding from AGI avoids: NIIT 3.8% (above $200K/$250K), Medicare IRMAA cliffs (every $1K can cost $1K in extra premiums), Social Security taxation (50-85% taxable based on AGI).

The Hidden IRMAA Math

Medicare IRMAA brackets create cliffs. Crossing $106K MAGI single by $1 jumps Part B premium from $185 to $260/month — $900/year. Crossing $133K jumps to $369/month. QCDs lower MAGI by donation amount, often staying below brackets. Combined with NIIT savings, true tax benefit of QCD is often 35-45% — vastly better than itemized charitable deduction.

Source: IRC §408(d)(8), SECURE Act 2.0 §307 (2023 cap increase), 2026 IRS inflation adjustments. Last updated: May 2026.