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QCD Limit 2026: How Much You Can Give From Your IRA, and How the Limit Works

Josh Rendler, CFP®

Creator of Motion Retirement

Updated 2026-10-12 · Tax years 2023, 2024, 2025, 2026 · Figures checked October 10, 2026 · How this is checked

What is the QCD limit for 2026?

The 2026 limit is $111,000 per person. That's the most you can give from your IRAs as a QCD (money sent straight from your IRA to a charity at 70½ or older, not taxed as income, up to a yearly limit) this year and keep out of your income. It was $108,000 in 2025. The limit covers all your IRAs added together. Each spouse has their own limit, for their own IRAs only. Two things can make the tax-free part smaller. One is IRA contributions you deducted for the year you turned 70½ or later. The other is after-tax money in your IRAs, which matters only in a rare case.

  • The 2026 QCD limit is $111,000 per person. It was $108,000 in 2025, $105,000 in 2024, and $100,000 in 2023.
  • The limit is per person, not per IRA. A married couple can give up to twice the limit. That works only if both are 70½ or older and each gives from their own IRAs.
  • Over-limit money is taxed as a withdrawal. If you itemize, a deduction may cover part of it. From 2026, gifts count only above a floor of 0.5% of your contribution base. That base is AGI (your total income minus a few set subtractions, the number many tax rules start from) for most people.
  • The one-time gift to a charity trust or annuity ($55,000 in 2026) counts inside the yearly limit, not on top of it.
  • Other sites still show older limits. The one that applies is the one for the year the money leaves your IRA.
Jump to a question

The QCD limit is $111,0001 per IRA owner in 2026, up from $108,0001 in 2025.12 It is adjusted for inflation, so it can rise in some years and stay the same in others.1 The limit covers all of your QCDs for the year together, not each IRA separately.3 On a joint return, each spouse has their own limit for the IRAs they own.2

The IRS set the 2026 number in Notice 2025-67. 4 New to QCDs? Start with the QCD guide.

QCD limit by year: 2023, 2024, 2025 and 2026

The limit was $100,0001 in 2023. It has been adjusted for inflation each year since then. 5

Tax year Limit per person One-time trust or annuity gift (counts inside the limit) IRS source
2023 $100,0001 $50,000, the first year this option existed The tax code
2024 $105,0001 $53,0006 Notice 2023-75
2025 $108,0001 $54,0006 Notice 2024-80
2026 $111,0001 $55,0006 Notice 2025-67

Each year’s number comes from the IRS notice in the last column. 4

What is the QCD limit for 2027?

The IRS hasn’t set the 2027 limit yet, as of October 2026. 4 It usually posts the next year’s number in a notice in the fall. Until then, any 2027 number you see is a guess.

Why do other sites show a different QCD limit?

Most of them show an older year’s limit. The limit changes most years. So a page written in 2024 or 2025 is now out of date.

Number you may see What it really is
$100,0001 The 2023 limit. Out of date since 2024.
$105,0001 The 2024 limit.
$108,0001 The 2025 limit. Right for 2025 gifts, not 2026.
$115,000 Not an IRS number as of October 2026. It isn’t in the notices for 2024, 2025 or 2026.

Those notices are where each year’s real number comes from. 4 The limit that counts is the one for the year the money leaves your IRA.

How is the QCD limit adjusted for inflation?

Each year the limit is adjusted for the cost of living. Then it’s rounded to the nearest $1,000. So it rises in most years, but not always. 5 The one-time trust or annuity amount is adjusted the same way. 5 You don’t have to work it out. The IRS posts the new number.

For CPAs and attorneysThe indexing formula

Under § 408(d)(8)(G), the $100,000 amount in (A) and the split-interest amount in (F) are increased for taxable years beginning after 2023 by the § 1(f)(3) cost-of-living adjustment, substituting calendar year 2022 for 2016, and rounded to the nearest multiple of $1,000. 5 7 The IRS states each year’s result in its annual retirement-plan limits notice (Notice 2023-75, 2024-80, 2025-67). 4

Is the QCD limit per person or per account?

It’s per person. $111,000 per IRA owner in 2026 ($108,000 in 2025).123

Say you have three IRAs at three firms. Each firm only sees its own account. No one adds up your total for you. If you give from more than one IRA, keeping your own running total is how you stay under the limit.

How does the QCD limit work for married couples?

Each spouse has their own limit, for the IRAs they own.

The QCD limit is $111,0001 per IRA owner in 2026, up from $108,0001 in 2025.12 It is adjusted for inflation, so it can rise in some years and stay the same in others.1 The limit covers all of your QCDs for the year together, not each IRA separately.3 On a joint return, each spouse has their own limit for the IRAs they own.2

So a couple can give up to twice the limit in a year. Both spouses need IRAs big enough. Both also have to meet the age rule.

You must be at least 70½ on the day the money leaves your IRA.8

By my reading, one spouse can’t use the other’s unused limit. If only one spouse has an IRA, the couple’s limit is that one person’s limit.

Which spouse’s IRA a gift comes from can matter even below the limit. By my reading, it counts toward the required minimum distribution (the least you must take out of a regular IRA each year once you reach a set age) of the spouse whose IRA it came from. Things to weigh include each spouse’s RMD, the size of each IRA, and each spouse’s age. The page on QCDs and RMDs goes through that side.

Worked example · tax year 2026A couple who wants to give more than one limit
Assumptions
  • Hypothetical married couple filing jointly; both spouses are over 70½.
  • Spouse A owns two IRAs; Spouse B owns one IRA. All are traditional IRAs with no after-tax money in them.
  • Neither has deducted an IRA contribution after reaching 70½.
  • They want to give $150,000 in 2026, all to charities that qualify for QCDs.
  • This example only splits gifts between the spouses' QCD limits, so taxable income and the senior deduction don't enter.
Step Spouse A Spouse B Couple
Limit for each $111,0001 $111,0001
QCDs from IRA 1 $60,000 $50,000
QCDs from IRA 2 $40,000 (none)
Total QCDs $100,000 $50,000 $150,000
Under that spouse’s limit? Yes Yes
Kept out of income $100,000 $50,000 $150,000

Now say Spouse A sent all $150,000 from Spouse A’s own IRAs. Only $111,0001 would stay out of income. The rest would be taxed as a normal withdrawal for Spouse A.

What happens if you go over the QCD limit?

The part over the limit is taxed like any other IRA withdrawal. 9 The charity still gets the whole gift.

The wording below covers how a QCD sits outside your taxable income (the part of your income that tax rates are actually charged on).

A QCD is left out of your income, so it never reaches your AGI.1011 Because of that, you can’t also deduct it as a charitable gift.10 If your IRA holds after-tax money, the QCD comes first from the money that would be taxed.10

By my reading, that order applies only to the QCD part. So if your IRAs hold after-tax money, part of the over-limit amount may come back tax-free. The usual pro-rata rule applies to it.

The extra part is still a gift to charity. If you itemize, you may be able to deduct it, inside the usual caps based on your income. If you don’t itemize, a smaller cash deduction may be open to you. The wording below covers that deduction. It names a public charity (a charity like a church, school or hospital that gets the best tax treatment for gifts) and a supporting organization (a charity set up to help one or more specific public charities). It also names gifts of property (anything you own other than cash, such as stock or a fund, not just a house), carryovers (the part of a gift too big to deduct this year, saved for up to five later years) from earlier years, and your AGI.

From 2026, if you don’t itemize, you can deduct up to $1,00012 of cash gifts, or $2,00012 on a joint return.12 The cash must go to a public charity, or one of a few special foundations, not a donor-advised fund or a supporting organization.1314 Gifts of stock or other property don’t count, and neither do carryovers from earlier years.13 It lowers your taxable income, but not your AGI.15

Unused room doesn’t carry over. The law caps each year’s QCDs on their own. It has no rule that moves unused room to another year. 9

How to report a QCD has the steps for your tax return.

Does a QCD avoid the new 2026 limits on charity deductions?

Yes, by my reading. A QCD is left out of your income, so it isn’t a deduction at all. Both new 2026 rules act only on itemized deductions (costs like charity gifts you list one by one on your return instead of the flat amount).

From 2026, if you itemize, your gifts count only above 0.5% of your AGI.16 By my reading, the floor comes off after the yearly AGI caps.17 It comes off in a set order, starting with gifts under the 20% cap and ending with cash to public charities.18

From 2026, itemized deductions are trimmed if your income reaches the 37% bracket.19 The trim is 2/37 of the smaller of two amounts: those deductions, or your income above where that bracket starts.19 That income is counted before itemized deductions come off.20 The trim comes after every other limit, so each dollar fully hit saves about 35 cents.2019

So neither one shrinks a QCD, by my reading. I haven’t found IRS text that says this directly. The 2026 charity changes explain both rules.

What is the one-time limit for a charity trust or annuity?

For 2026 it’s $55,0006, and it counts inside your yearly QCD limit.

The wording below covers the limit, the conditions, a gift annuity (a deal where you give a charity money and it pays you a set amount for life), and the line 4c (the lines on your tax return where IRA withdrawals and QCDs are reported) entry for an SIE (a one-time IRA gift to a charity trust or annuity that pays you back) on your tax return.

Once in your life, a QCD can fund a charitable gift annuity or a charitable remainder trust.6 The limit is $55,0006 in 2026, and it counts toward your yearly QCD limit.6 It was $50,000 in 2023 and is adjusted for inflation after that.21 Only QCDs can fund it, and only you, your spouse or both can get the payments.6 The right to those payments can’t be passed to anyone else.22 A gift annuity must start fixed payments of 5% or more within one year.6 The payments are taxed as ordinary income.6 On line 4c of Form 1040, you check box 3, enter “SIE,” and attach a statement.22

For the two trusts, the law gives the base. An annuity trust measures the 5% against the value of what you put in. 23 A unitrust measures it against the trust’s value each year. 24 For a gift annuity the law doesn’t name a base. 6 By my reading, there it’s the amount you put in.

In practice the trust or annuity has to be brand new. 6 By my reading, the funding condition above is about the contract, not about the charity. So a charity’s existing annuity program isn’t ruled out. What’s left later goes to charity.

QCDs to charity trusts and gift annuities has the details.

Do IRA contributions after 70½ lower the QCD limit?

The limit stays the same. But the part of a QCD that stays out of income can shrink.

Deducted IRA contributions for years ending once you’re 70½ or older shrink the QCD you can leave out of income.25 It shrinks dollar for dollar, minus amounts that already shrank earlier QCDs.25

The full rule and an example are on the eligibility page.

Is the QCD limit the same as my RMD?

No. Your RMD is the least you must take out each year. The QCD limit is the most you can give tax-free.

Required minimum distributions start at 73 if you were born from 1951 through 1958.2627 They start at 75 if you were born in 1960 or later.27 For people born in 1959, the law’s wording fits both ages, so the answer is unsettled.27

You can make a QCD from 70½, before any RMD applies. See QCDs and RMDs for that side of it.

A QCD counts toward your required minimum distribution (RMD) for the year.28 Taking out more than your RMD doesn’t earn credit toward a later year’s RMD.29

A QCD can be smaller than, equal to, or bigger than your RMD. It counts toward whatever part of the RMD is still left.

A QCD counts in the year the IRA firm pays it.30 The first dollars out of your IRA each year count toward your RMD.30 By my reading, a taxable withdrawal taken earlier in the year can’t be turned into a QCD later.30

Common mistakes with the QCD limit

  • Thinking the limit is per IRA. $111,000 per IRA owner in 2026 ($108,000 in 2025).123
  • Giving for both spouses from one spouse’s IRA. Each limit covers only that spouse’s own IRAs.
  • Using last year’s number. The limit changes most years. 5
  • Counting the one-time trust gift as extra. Once in a lifetime, up to $55,000 in 2026, inside the yearly QCD limit.62122
  • Losing track across firms. No firm knows what the others sent. The running total is yours to keep.

Sources (30)

Show

  1. The annual QCD exclusion was $100,000 through 2023 and is inflation-indexed for tax years beginning after 2023 (SECURE 2.0 § 307), rounded to the nearest $1,000: $105,000 for 2024, $108,000 for 2025, $111,000 for 2026.

  2. The limit applies per IRA owner. On a joint return each spouse may exclude up to the limit, but only from IRAs that spouse owns; one spouse cannot use the other's unused limit.

    • IRS Publication 590-B (2025), Ch. 2, QCDsIf you file a joint return, your spouse can also have a QCD and exclude up to $108,000. Checked 2026-10-09.
    • IRS Notice 2007-7, A-34For married individuals filing a joint return, the limit is $100,000 per individual IRA owner. Checked 2026-10-09.

  3. The QCD exclusion cap applies to the aggregate amount of qualified charitable distributions with respect to a taxpayer during a taxable year, not per account.

    • 26 U.S.C. § 408 (LII), § 408(d)(8)(A)So much of the aggregate amount of qualified charitable distributions with respect to a taxpayer made during any taxable year which does not exceed $100,000 shall not be includible in gross income of such taxpayer for such taxable year. Checked 2026-10-09.

  4. IRS notices set each year's QCD limit: Notice 2023-75 raised it from $100,000 to $105,000 (2024) and the split-interest amount from $50,000 to $53,000; Notice 2024-80 raised it from $105,000 to $108,000 (2025); Notice 2025-67 raised it from $108,000 to $111,000 (2026) and the split-interest amount from $54,000 to $55,000. None of the three notices contains the figure $115,000.

  5. The inflation adjustment to the QCD dollar amounts (the annual limit in § 408(d)(8)(A) and the split-interest amount in (F)) applies for taxable years beginning after 2023, uses the cost-of-living adjustment with calendar year 2022 as the base, and is rounded to the nearest multiple of $1,000.

    • 26 U.S.C. § 408 (LII), § 408(d)(8)(G)(i)In the case of any taxable year beginning after 2023, each of the dollar amounts in subparagraphs (A) and (F) shall be increased by an amount equal to Checked 2026-10-10.
    • 26 U.S.C. § 408 (LII), § 408(d)(8)(G)(ii)If any dollar amount increased under clause (i) is not a multiple of $1,000, such dollar amount shall be rounded to the nearest multiple of $1,000. Checked 2026-10-10.

  6. Once in a lifetime, a QCD may fund a charitable remainder annuity trust, charitable remainder unitrust, or charitable gift annuity, if the entity is funded only by QCDs, only the owner and/or spouse hold the (nonassignable) income interest, and a CGA starts fixed payments of 5% or more within 1 year. The limit is $53,000 (2024), $54,000 (2025), $55,000 (2026) and counts within the annual QCD limit. Payments received are ordinary income. A statement must be attached to the return.

    • 26 U.S.C. § 408 (LII), § 408(d)(8)(F)(i)(I)an election is not in effect under this subparagraph for a preceding taxable year Checked 2026-10-09.
    • 26 U.S.C. § 408 (LII), § 408(d)(8)(F)(ii)(III)commences fixed payments of 5 percent or greater not later than 1 year from the date of funding. Checked 2026-10-09.
    • 26 U.S.C. § 408 (LII), § 408(d)(8)(F)(iv)no person holds an income interest in the split-interest entity other than the individual for whose benefit such account is maintained, the spouse of such individual, or both Checked 2026-10-09.
    • 26 U.S.C. § 408 (LII), § 408(d)(8)(F)(v)(I)shall be treated as ordinary income in the hands of the beneficiary Checked 2026-10-09.
    • IRS Notice 2023-75 (2024 limits), Section 408(d)(8)(F) paragraphis increased from $50,000 to $53,000. Checked 2026-10-09.
    • IRS Notice 2024-80 (2025 limits), Section 408(d)(8)(F) paragraphis increased from $53,000 to $54,000. Checked 2026-10-09.
    • IRS Notice 2025-67 (2026 limits), Section 408(d)(8)(F) paragraphfrom $54,000 to $55,000. Checked 2026-10-09.
    • Instructions for Form 1040 (2025), Line 4a/4b, Exception 3This includes any amount (up to $54,000) of a one-time QCD to a split-interest entity (SIE). Checked 2026-10-09.

  7. The § 408(d)(8)(G) inflation adjustment uses the § 1(f)(3) cost-of-living adjustment for the calendar year in which the taxable year begins, substituting calendar year 2022 for calendar year 2016.

    • 26 U.S.C. § 408 (LII), § 408(d)(8)(G)(i)(II)the cost-of-living adjustment determined under section 1(f)(3) for the calendar year in which the taxable year begins, determined by substituting “calendar year 2022” for “calendar year 2016” in subparagraph (A)(ii) thereof. Checked 2026-10-10.

  8. The IRA owner (or beneficiary) must be at least age 70½ on the date the distribution is made. This age was not changed when the RMD starting age rose to 73 (and later 75); QCD eligibility can begin years before RMDs are required.

    • 26 U.S.C. § 408 (LII), § 408(d)(8)(B)(ii)which is made on or after the date that the individual for whose benefit the plan is maintained has attained age 70½ Checked 2026-10-09.
    • IRS Publication 590-B (2025), Ch. 2, Qualified charitable distributions (QCDs)You must be at least age 70½ when the distribution is made. Checked 2026-10-09.
    • IRS Publication 590-B (2025), Ch. 1, Required beginning date FAQYou must begin receiving required minimum distributions by April 1 of the year following the year you reach age 73. Checked 2026-10-09.

  9. The QCD exclusion is capped per taxable year: only the QCDs made during a taxable year, up to the limit, are excluded for that taxable year. § 408(d)(8) contains no provision carrying unused limit to another year.

    • 26 U.S.C. § 408 (LII), § 408(d)(8)(A)So much of the aggregate amount of qualified charitable distributions with respect to a taxpayer made during any taxable year which does not exceed $100,000 shall not be includible in gross income of such taxpayer for such taxable year. Checked 2026-10-10.

  10. A QCD is excluded from gross income and cannot also be claimed as a charitable deduction. Only the portion that would otherwise be taxable can be a QCD; when an IRA has nondeductible basis, the QCD is treated as coming first from the taxable (pre-tax) money, overriding the normal pro-rata rule.

    • 26 U.S.C. § 408 (LII), § 408(d)(8)(E)shall not be taken into account in determining the deduction under section 170. Checked 2026-10-09.
    • 26 U.S.C. § 408 (LII), § 408(d)(8)(B), flush languageA distribution shall be treated as a qualified charitable distribution only to the extent that the distribution would be includible in gross income without regard to subparagraph (A). Checked 2026-10-09.
    • 26 U.S.C. § 408 (LII), § 408(d)(8)(D)Notwithstanding section 72, in determining the extent to which a distribution is a qualified charitable distribution Checked 2026-10-09.
    • IRS Publication 590-B (2025), Ch. 2, QCDsIf your IRA includes nondeductible contributions, the distribution is first considered to be paid out of otherwise taxable income. Checked 2026-10-09.
    • IRS Publication 590-B (2025), Ch. 2, QCDsYou can't claim a charitable contribution deduction for any QCD not included in your income. Checked 2026-10-09.

  11. Adjusted gross income means, for an individual, gross income minus the deductions listed in § 62(a), so an amount excluded from gross income never enters AGI.

    • 26 U.S.C. § 62 (LII), § 62(a)For purposes of this subtitle, the term "adjusted gross income" means, in the case of an individual, gross income minus the following deductions: Checked 2026-10-12.

  12. Beginning in 2026, taxpayers who do not itemize may deduct up to $1,000 ($2,000 joint) of cash gifts to § 170(b)(1)(A) public charities, excluding gifts to supporting organizations and donor-advised funds.

    • 26 U.S.C. § 170 (LII), § 170(p)the deduction under this section shall be equal to the deduction, not in excess of 1,000 ($2,000 in the case of a joint return) Checked 2026-10-09.
    • 26 U.S.C. § 170 (LII), Amendment note, P.L. 119-21 § 70424(a)substituted “$1,000 ($2,000” for “$300 ($600” Checked 2026-10-09.
    • 26 U.S.C. § 170 (LII), Effective date note, P.L. 119-21 § 70424(b)shall apply to taxable years beginning after December 31, 2025 . Checked 2026-10-09.

  13. The non-itemizer deduction counts only cash contributions made during the year to § 170(b)(1)(A) organizations, not to § 509(a)(3) supporting organizations or for a new or existing donor-advised fund, and is computed without carryovers and without the 0.5% floor.

    • 26 U.S.C. § 170 (LII), § 170(p)which would be determined under this section if the only charitable contributions taken into account in determining such deduction were contributions made in cash during such taxable year (determined without regard to subsections (b)(1)(G)(ii), (b)(1)(I), and (d)(1)) Checked 2026-10-09.
    • 26 U.S.C. § 170 (LII), § 170(p)(1)-(2)to an organization described in section 509(a)(3), or (2) for the establishment of a new, or maintenance of an existing, donor advised fund Checked 2026-10-09.

  14. The § 170(p) deduction for non-itemizers (cash gifts, beginning 2026) does not apply to contributions for the establishment or maintenance of a donor-advised fund, or to § 509(a)(3) supporting organizations.

    • 26 U.S.C. § 170 (LII), § 170(p)(2)(2) for the establishment of a new, or maintenance of an existing, donor advised fund (as defined in section 4966(d)(2) ). Checked 2026-10-09.

  15. For a taxpayer who does not itemize, taxable income is AGI minus the standard deduction and other listed deductions, including the § 170(p) non-itemizer charitable deduction. That deduction therefore reduces taxable income but not AGI.

    • 26 U.S.C. § 63 (LII), § 63(b)the term “ taxable income ” means adjusted gross income , minus— (1) the standard deduction , (2) the deduction for personal exemptions provided in section 151, (3) any deduction provided in section 199A, (4) the deduction provided in section 170(p), Checked 2026-10-09.

  16. Starting in 2026, itemized charitable deductions are allowed only to the extent total contributions exceed 0.5% of the taxpayer's contribution base (AGI). Disallowed amounts may carry forward only in limited circumstances (new § 170(d)(1)(C) — not reviewed).

    • 26 U.S.C. § 170 (LII), § 170(b)(1)(I)shall be allowed only to the extent that the aggregate of such contributions exceeds 0.5 percent of the taxpayer’s contribution base Checked 2026-10-09.
    • 26 U.S.C. § 170 (LII), Effective date note, P.L. 119-21 § 70425(c)shall apply to taxable years beginning after December 31, 2025 . Checked 2026-10-09.

  17. The 0.5% floor applies to charitable contributions 'otherwise allowable (without regard to this subparagraph)' as a deduction, i.e., read here as the amount allowable after the percentage-of-AGI limits. This ordering is the reviewer's reading of the statute text; no IRS worked example was located.

    • 26 U.S.C. § 170 (LII), § 170(b)(1)(I)Any charitable contribution otherwise allowable (without regard to this subparagraph) as a deduction under this section shall be allowed only to the extent that the aggregate of such contributions exceeds 0.5 percent of the taxpayer’s contribution base for the taxable year. Checked 2026-10-09.

  18. The 0.5% floor is applied first against 20%-limit capital gain gifts, then 30% capital gain gifts, then 30%-limit (other) gifts, then conservation gifts, then 50% gifts, and last against 60% cash gifts.

    • 26 U.S.C. § 170 (LII), § 170(b)(1)(I)(i)first, by taking into account charitable contributions to which subparagraph (D) applies to the extent thereof, Checked 2026-10-09.
    • 26 U.S.C. § 170 (LII), § 170(b)(1)(I)(vi)sixth, by taking into account charitable contributions to which subparagraph (G) applies to the extent thereof. Checked 2026-10-09.

  19. Starting in 2026, taxpayers in the 37% bracket have itemized deductions (including charitable) reduced by 2/37 of the lesser of total itemized deductions or taxable income above the 37% bracket threshold — effectively capping the tax value of a deduction at 35 cents per dollar. The "35% cap" is a shorthand, not statutory language.

    • 26 U.S.C. § 68 (LII), § 68(a)shall be reduced by 2 ⁄ 37 of the lesser of Checked 2026-10-09.
    • 26 U.S.C. § 68 (LII), Effective date note, P.L. 119-21 § 70111(c)shall apply to taxable years beginning after December 31, 2025 . Checked 2026-10-09.

  20. The § 68 reduction is 2/37 of the lesser of (1) itemized deductions or (2) taxable income, computed before § 68 and increased by itemized deductions, above the start of the 37% bracket. It is applied after every other limitation on itemized deductions (including the 0.5% floor and the AGI percentage limits).

    • 26 U.S.C. § 68 (LII), § 68(a)(2)so much of the taxable income of the taxpayer for the taxable year (determined without regard to this section and increased by such amount of itemized deductions ) as exceeds the dollar amount at which the 37 percent rate bracket under section 1 begins with respect to the taxpayer. Checked 2026-10-09.
    • 26 U.S.C. § 68 (LII), § 68(b)This section shall be applied after the application of any other limitation on the allowance of any itemized deduction. Checked 2026-10-09.

  21. The statute sets the one-time split-interest QCD amount at $50,000; the provision (SECURE 2.0 § 307) applies to distributions in taxable years beginning after December 29, 2022, so $50,000 was the 2023 amount. It is inflation-indexed for years after 2023 ($53,000 for 2024, $54,000 for 2025, $55,000 for 2026).

    • 26 U.S.C. § 408 (LII), § 408(d)(8)(F)(i)(II)the aggregate amount of distributions of the taxpayer with respect to which an election under this subparagraph is made does not exceed $50,000 Checked 2026-10-10.
    • 26 U.S.C. § 408 (LII), Effective date note, Pub. L. 117-328, div. T, § 307(c)shall apply to distributions made in taxable years beginning after the date of the enactment of this Act Checked 2026-10-10.
    • 26 U.S.C. § 408 (LII), § 408(d)(8)(G)(i)In the case of any taxable year beginning after 2023, each of the dollar amounts in subparagraphs (A) and (F) shall be increased Checked 2026-10-10.

  22. To report the one-time split-interest QCD, check box 3 on Form 1040 line 4c, enter "SIE", and attach a statement covering no prior election, that only the owner and/or spouse hold the income interest, that it is nonassignable, and the amount.

  23. A charitable remainder annuity trust (CRAT) pays a fixed sum each year of at least 5% and no more than 50% of the initial net fair market value of the trust property, at least annually, for life or lives of individuals living when the trust is created or for a term of no more than 20 years; the remainder goes to charity.

    • 26 U.S.C. § 664 (LII), § 664(d)(1)(A)a sum certain (which is not less than 5 percent nor more than 50 percent of the initial net fair market value of all property placed in trust) is to be paid, not less often than annually Checked 2026-10-09.
    • 26 U.S.C. § 664 (LII), § 664(d)(1)(A)for a term of years (not in excess of 20 years) or for the life or lives of such individual or individuals Checked 2026-10-09.
    • IRS: Charitable remainder trusts, Types of charitable remainder trustsA charitable remainder annuity trust (CRAT) pays a specific dollar amount each year. Checked 2026-10-09.

  24. A charitable remainder unitrust (CRUT) pays a fixed percentage, at least 5% and no more than 50%, of the trust's net fair market value revalued every year, so payments rise and fall with the trust's value.

    • 26 U.S.C. § 664 (LII), § 664(d)(2)(A)a fixed percentage (which is not less than 5 percent nor more than 50 percent) of the net fair market value of its assets, valued annually Checked 2026-10-09.
    • IRS: Charitable remainder trusts, Types of charitable remainder trustsThe payments generally must equal at least 5% and no more than 50% of the fair market value of the assets, valued annually. Checked 2026-10-09.

  25. The excludable QCD amount is reduced by the total deductible IRA contributions made for years ending on or after the owner reached 70½, less amounts already used to reduce prior years' QCDs (effective for tax years after 2019, SECURE Act). The reduced amount is taxable but may be deductible as a charitable contribution if itemizing.

    • 26 U.S.C. § 408 (LII), § 408(d)(8)(A), second sentencethe aggregate amount of deductions allowed to the taxpayer under section 219 for all taxable years ending on or after the date the taxpayer attains age 70½ Checked 2026-10-09.
    • IRS Publication 590-B (2025), Ch. 2, Offset of QCDs by amounts contributed after age 70½Beginning in tax years after December 31, 2019, the amount of QCDs that you can exclude from income is reduced by the excess of the aggregate amount of IRA contributions you deducted Checked 2026-10-09.

  26. The 73 applicable age applies to individuals who attain age 72 after December 31, 2022 (born in 1951 or later); 75 applies to those who attain 74 after 2032. So the 73/75 RMD start ages apply to people born in 1951 or later.

    • 26 U.S.C. § 401 (LII), § 401(a)(9)(C)(v)In the case of an individual who attains age 74 after December 31, 2032, the applicable age is 75. Checked 2026-10-10.
    • 26 U.S.C. § 401 (LII), § 401(a)(9)(C)(v)(I)the applicable age is 73 Checked 2026-10-10.

  27. The RMD applicable age is 73 for an individual who attains age 72 after 2022 and age 73 before 2033, and 75 for an individual who attains age 74 after 2032 (generally, people born in 1960 or later). Read literally, people born in 1959 fit both clauses; the statute's text does not resolve that overlap.

    • 26 U.S.C. § 401 (LII), § 401(a)(9)(C)(v)(I) In the case of an individual who attains age 72 after December 31, 2022 , and age 73 before January 1, 2033 , the applicable age is 73. (II) In the case of an individual who attains age 74 after December 31, 2032 , the applicable age is 75. Checked 2026-10-09.
    • Instructions for Form 1040 (2025), Lines 4a and 4b, More than one distributionYou must start receiving at least a minimum amount from your traditional IRA by April 1 of the year following the year you reach age 73. Checked 2026-10-09.

  28. A QCD counts toward the IRA owner's (or beneficiary's) required minimum distribution for the year.

    • IRS Publication 590-B (2025), Ch. 1, Required minimum distributions noteA qualified charitable distribution will count towards your required minimum distribution. Checked 2026-10-09.
    • IRS Notice 2007-7, A-42The amount distributed in a qualified charitable distribution is an amount distributed from the IRA for purposes of §§ 408(a)(6), 408(b)(3), and 408A(c)(5). Checked 2026-10-09.

  29. Distributing more than the RMD in one year (including through a QCD larger than the RMD) does not create a credit toward future years' RMDs.

    • IRS Publication 590-B (2025), Ch. 1, Miscellaneous Rules for Required Minimum Distributions, More than minimum receivedIf, in any year, you receive more than the required minimum amount for that year, you won't receive credit for the additional amount when determining the minimum required amounts for future years. Checked 2026-10-09.

  30. QCDs count for the calendar year in which the trustee makes the distribution (exclusion is per taxable year). Under the RMD rules, the first amounts distributed in a year are treated as the RMD, so a taxable withdrawal taken earlier in the year satisfies the RMD and cannot be converted into a QCD by a later charitable distribution.

    • 26 U.S.C. § 408 (LII), § 408(d)(8)(A)made during any taxable year which does not exceed Checked 2026-10-09.
    • 26 CFR § 1.402(c)-2 (LII), § 1.402(c)-2(f)(2)(i) examplethe first $5,000 distributed will be treated as the required minimum distribution and will not be an eligible rollover distribution Checked 2026-10-09.