QCD limit 2026: qualified charitable distributions from an IRA

QCD limits for 2025, 2026 and 2027

Since 2024 the QCD limit rises with inflation: $111,000 for 2026 under Notice 2025-67 and $114,000 for 2027 under Notice 2026-66^{[n2567][n2667]}. The limit is per person, so a married couple who each own IRAs can each give up to the limit^[p590b].

A split-interest entity here means a charitable remainder annuity trust, a charitable remainder unitrust or a charitable gift annuity funded only by QCDs; a gift annuity must start paying at least 5% a year within one year of funding^[p590b].

How a qualified charitable distribution works

A QCD is money the IRA trustee pays directly to a charity that can receive tax-deductible gifts, from an owner who is at least 70½ on the day of the distribution^[p590b]. The rules:

• From an IRA only. Traditional IRAs qualify; an ongoing SEP or SIMPLE IRA does not. A 401(k) must be rolled into an IRA first.
• Directly to the charity. Money paid to you first is an ordinary taxable distribution.
• It satisfies your RMD. A QCD counts toward the year's required minimum distribution^[qcdfaq].
• No double benefit. The amount is left out of income, so you can't also deduct it as a charitable contribution, and you need the same written acknowledgment from the charity.
• Reporting. The full distribution goes on the IRA distributions line of Form 1040 and the taxable amount is reduced by the QCD^[qcdfaq].

Worked example: covering part of an RMD

A 74-year-old has a 2026 RMD of $15,000 and is in the 22% federal bracket. She has the IRA custodian send $10,000 directly to a charity:

1. The $10,000 QCD is under the $111,000 limit and counts toward the RMD.
2. Only $5,000 more must come out by December 31, and only that $5,000 is taxable.
3. Federal tax avoided: $10,000 × 22% = $2,200, without needing to itemize deductions.
4. Her adjusted gross income is $10,000 lower, which can also reduce the taxable part of her Social Security and keep her under a Medicare IRMAA bracket.

Find your RMD first with the RMD calculator; the IRS life-expectancy factors are on the RMD table page.

QCDs at 70½ when RMDs start at 73 or 75

QCDs are allowed from 70½ even though RMDs now begin at 73 (born 1951–1959) or 75 (born 1960 or later). Gifts made before your RMD age still leave taxable income lower; they just don't have an RMD to offset yet. One catch: deductible traditional IRA contributions made for years you were 70½ or older reduce the QCD you can exclude. In the IRS example, a man who deducted $10,000 of contributions after 70½ and then gave $6,000 by QCD could exclude none of it, and the remaining $4,000 offset carries to the next year^[p590b].

Common mistakes with QCDs

• Taking the money and then donating it. That is a taxable withdrawal plus an itemized deduction, not a QCD.
• Giving from a 401(k) or 403(b). Only IRAs qualify.
• Giving before 70½. Age 70 is not enough; the date of the distribution must be on or after the day you turn 70½.
• Going over the limit. Anything above $111,000 in 2026 is included in income like any other distribution.
• Using the old $100,000 figure. The limit has been indexed since 2024; it is $111,000 for 2026.