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How to Report a QCD on Your Tax Return (Form 1099-R and Form 1040)

Josh Rendler, CFP®

Creator of Motion Retirement

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

How do I report a QCD on my tax return?

You report it yourself, on your Form 1040. Here is how the 2025 form works. The total you took out goes on line 4a (the lines on your tax return where IRA withdrawals and QCDs are reported). The taxable part goes on line 4b. That is the part that wasn't a gift, less any after-tax money in it. Then you check box 2 on line 4c. A gift that meets the QCD (money sent straight from your IRA to a charity at 70½ or older, not taxed as income, up to a yearly limit) rules is reported this way. Your IRA firm sends you a Form 1099-R (the tax form that reports money paid out of an IRA or an annuity). It often makes the gift look like a normal withdrawal. Get the charity's written receipt (the written receipt a charity gives you for a large gift, needed before you file) before you file, and keep it.

  • The IRS learns about your QCD mostly from your Form 1040, not from the 1099-R.
  • A new code Y can mark a QCD on 2026 forms. It is optional, so many 1099-Rs won't show it. It didn't exist on 2025 forms.
  • On the 2025 Form 1040, you check box 2 on line 4c. The 2026 Form 1040 isn't out yet.
  • You can't also deduct a QCD. Some people also need Form 8606 (the tax form that tracks money in an IRA you already paid tax on). For the QCD, that's when part of the gift came out of money you already paid tax on.
  • Get the charity's receipt before you file. Money paid to you first was never a QCD, and no form can change that.
Jump to a question

The tax break only shows up if your return says so. The gift itself happens when your IRA pays the charity. But the paperwork can make it look like a normal taxed withdrawal. That makes these gifts easy to miss at tax time.

This page is for anyone who made a QCD from a traditional or inherited IRA (an IRA you get from someone who died) and now has to report it. It is also for the people who prepare those returns. Haven’t made the gift yet? Start with how to make a QCD.

How does the IRS know you made a QCD?

Mostly from your own tax return. Here is the rule in full.

Your IRA firm reports a QCD on Form 1099-R as an ordinary IRA payout.1 It uses code 7 from your own IRA, or code 4 from an inherited IRA.1 For 2026 it may add code Y, but it doesn’t have to.2 Code Y pairs only with codes 4, 7 or K, and none of those is a Roth IRA code.3 On the 2025 Form 1040, put the whole payout on line 4a.4 Put only the part that isn’t a QCD on line 4b, and check box 2 on line 4c.41 If you ever made nondeductible IRA contributions, Form 8606 figures line 4b.5

Who Document What it shows
Your IRA firm Form 1099-R The whole payout, the distribution code, and code Y when the firm uses it
You or your preparer Form 1040, lines 4a–4c The whole payout, the taxable part, and the QCD checkbox
The charity Written receipt The amount it got, and whether you got anything back

What if there is no code Y on my 1099-R?

Nothing is wrong. The rule above tells you when code Y can appear. Your IRA firm decides when to start using it, and you can ask about its plans. Either way, you claim the QCD on your own return.

A gift from a Roth IRA won’t get code Y. It usually isn’t a QCD at all. Only money that would otherwise be taxed, so not a qualified Roth withdrawal.67 See inherited Roth IRAs.

How do I report a QCD on Form 1040?

On the 2025 form you use lines 4a, 4b and 4c. Here are the steps.

  1. Gather every Form 1099-R for IRAs you or your spouse own or inherited.
  2. Add up each person’s QCDs for the year. Use your gift log, your IRA firm’s confirmations and the charity receipts.
  3. Check each person’s total against the yearly limit. $111,000 per IRA owner in 2026 ($108,000 in 2025).8910
  4. Put the whole payout on line 4a.
  5. Put the taxable part on line 4b. That is the part that wasn’t a QCD, less any of it that came out of after-tax money. It is zero if all of it went to charity. 11
  6. Check box 2 on line 4c.
  7. File Form 8606 if the amount you sent to charity was more than the pre-tax money in your IRAs. Other withdrawals can call for it too. 12
  8. Don’t also list the QCD as a charity deduction. Left out of income before AGI, so it can't also be deducted.1314
  9. Keep the charity’s receipt with your records.

That checkbox replaced the old habit of writing “QCD” next to line 4b. By my reading, advice that still tells you to write it there is out of date for 2025 returns.

If you use tax software

Enter the 1099-R just as it reads. Then look for a question about money sent from your IRA to charity. Before you file, look at line 4b on the finished return. It should show the taxable part only. That is the non-QCD amount, less any after-tax money it came out of. It is zero if the whole withdrawal was a QCD. 11

Worked example: part QCD, part taxed

Worked example · tax year 2025Filling in lines 4a and 4b when only part of the withdrawal is a QCD
Assumptions
  • Hypothetical IRA owner, age 76, one traditional IRA with no after-tax money in it.
  • During 2025 the owner made a $15,000 QCD and took $25,000 in regular withdrawals.
  • The custodian issued one Form 1099-R showing a $40,000 gross distribution, code 7.
  • All QCD requirements were met and the owner has the charity's acknowledgment.
  • This example shows only how to fill in Form 1040 lines 4a and 4b, not taxable income.

Step 1: Split the 1099-R amount.

Item Amount
Gross distribution on 1099-R $40,000
Less QCD $15,000
Non-QCD (taxable) part $25,000

Step 2: Fill in Form 1040 (2025).

Line Entry
4a, IRA distributions $40,000
4b, taxable amount $25,000
4c Box 2 checked

Step 3: What if the QCD is missed? Say the preparer copies the 1099-R straight across. Then $40,000 goes on line 4b, and income is overstated by $15,000.

That mistake does more than raise your income tax. It raises your AGI (your total income minus a few set subtractions, the number many tax rules start from) and your taxable income (the part of your income that tax rates are actually charged on). Other rules read your AGI. How much of your Social Security is taxed starts there. Half your benefits plus other income, including tax-exempt interest.1516. So does IRMAA (an extra Medicare charge you pay when your income is above a set line). AGI plus tax-exempt interest, usually from two years earlier.171819. Medicare looks at an earlier year, so that part of the error can reach a later year’s premium. See how giving fits with other retirement taxes.

What should the charity’s receipt say?

A QCD is a cash gift. The same receipt rule also covers gifts of property (anything you own other than cash, such as stock or a fund, not just a house), like shares of stock.

A gift of $25020 or more needs a written receipt from the charity.21 It must give the cash amount, or describe any property, and say whether you got anything back.2122 If you did, it must describe it and estimate its value.21 You must have it by the day you file, or your return’s due date plus any extension you got, whichever comes first.2322

One more thing to look for: a note that the money came from your IRA. That helps you match the receipt to the 1099-R.

Charities often don’t know a gift came from an IRA. That is common when the IRA firm mails the check. A short note to the charity helps. Give your name, the amount and the date.

Do I need Form 8606 for a QCD?

For the QCD itself, only if part of what you sent came out of money you already paid tax on. Other things that year can call for the form too. 12

A QCD is left out of your income, so it never reaches your AGI.1314 Because of that, you can’t also deduct it as a charitable gift.13 If your IRA holds after-tax money, the QCD comes first from the money that would be taxed.13

So Form 8606 comes in when the amount you sent to charity was more than the pre-tax money in your IRAs. The extra came out of after-tax money, and that part was never a QCD. You file Form 8606 to track it. 12

If pre-tax money covers the whole gift, the QCD alone doesn’t call for Form 8606. Its rules don’t count a QCD as a withdrawal for that test. Other withdrawals that year may still call for it if you hold after-tax money. It’s worth asking your preparer. 12

Never put after-tax money into an IRA yourself? Then your own IRA usually doesn’t raise this. One case still can. An IRA you inherited may hold the original owner’s after-tax money. That amount stays with the inherited IRA and is tracked on its own form. The exception is a spouse who treated the inherited IRA as their own. 26

For CPAs and attorneysThe Publication 590-B example

Pub. 590-B’s example: a $30,000 IRA holding $10,000 of after-tax money sends $25,000 to charity. Only the $20,000 of pre-tax money can be a QCD, because the QCD is treated as coming first from the taxable portion. The remaining $5,000 came out of after-tax money and may be deducted if she itemizes, subject to the AGI limits. She files Form 8606 and enters zero on line 4b. 11

What if my 1099-R is wrong or my preparer missed the QCD?

How you fix it depends on when you catch it. The most common problem is a correct 1099-R that doesn’t say “QCD,” so the whole amount gets treated as taxed.

What records should I keep?

Keep the papers that show the IRA paid the charity directly:

  • the 1099-R for each IRA;
  • your IRA firm’s letter or statement showing the payment to the charity;
  • the charity’s written receipt;
  • your own log of each gift: date, charity, amount and which IRA it came from.

The IRS says to keep records for 3 years in most cases. Some cases call for longer. 32

How do married couples report QCDs?

Each spouse reports their own gifts, from their own IRAs.

The QCD limit is $111,0008 per IRA owner in 2026, up from $108,0008 in 2025.89 It is adjusted for inflation, so it can rise in some years and stay the same in others.8 The limit covers all of your QCDs for the year together, not each IRA separately.10 On a joint return, each spouse has their own limit for the IRAs they own.9

On a joint return, lines 4a and 4b add up both spouses’ payouts. So a short list showing each spouse’s QCDs is handy if questions come up.

Where do I put other charitable donations on my taxes?

Gifts you make from a bank or brokerage account follow different rules. Charitable deductions covers how those work.

Common mistakes

  • Copying the 1099-R amount to line 4b. That reports the gift as taxed income.
  • Writing “QCD” next to line 4b on a 2025 return. The 2025 form uses the line 4c checkbox instead.
  • Deducting the QCD too. Left out of income before AGI, so it can't also be deducted.1314
  • Filing before the receipt arrives. You need it in hand when you file.
  • Putting both spouses’ QCDs under one limit. $111,000 per IRA owner in 2026 ($108,000 in 2025).8910
  • Skipping Form 8606 when the gift reached after-tax money. That changes the math.

Sources (32)

Show

  1. The custodian reports the QCD as an ordinary IRA distribution on Form 1099-R (code 7 for an owner, code 4 for an inherited IRA); there is no QCD-specific code on 2025 forms. For 2026, the new code Y may optionally be added. On Form 1040 (2025), the taxpayer enters the gross amount on line 4a, the non-QCD taxable portion on line 4b, and checks box 2 on line 4c. The older "write QCD next to line 4b" instruction has been replaced by the line 4c checkbox on the 2025 form.

  2. Under the current Form 1099-R instructions, a QCD may be reported with code Y paired with code 7 (non-inherited IRA), code 4 (inherited IRA), or code K (IRA assets without a readily available fair market value). Code Y is optional for tax year 2026.

    • Instructions for Forms 1099-R and 5498 (current online version, covers 2026), Box 7a, Qualified charitable distributions (QCDs)To report a QCD, use code Y with: Code 7 for a QCD from a non-inherited (normal distribution) IRA, Code 4 for a QCD from an inherited (death distribution) IRA, or Code K for a QCD reporting distributions of traditional IRA assets not having a readily available FMV that are either from non-inherited or inherited IRAs. Checked 2026-10-09.

  3. Under the 2026 Form 1099-R instructions, code Y must be used together with code 4, 7 or K; none of those is a Roth IRA distribution code (Roth IRA distributions use codes Q, T or J), so the instructions provide no code Y combination for a QCD from a Roth IRA. Code Y is optional for tax year 2026.

  4. On the 2025 Form 1040, if all or part of an IRA distribution is a QCD, the total goes on line 4a; if only part is a QCD, the non-QCD part goes on line 4b; box 2 on line 4c is checked. When the IRA has nondeductible basis and a distribution goes to charity, Form 8606 is filed (Pub 590-B Amy example), and the basis portion may be deductible on Schedule A subject to AGI limits.

    • Instructions for Form 1040 (2025), Lines 4a and 4b, Exception 3If all or part of the distribution is a qualified charitable distribution (QCD), enter the total distribution on line 4a. If the total amount distributed is a QCD, enter -0- on line 4b. If only part of the distribution is a QCD, enter the part that is not a QCD on line 4b unless Exception 2 applies to that part. Check box 2 on line 4c. Checked 2026-10-09.
    • IRS Publication 590-B (2025), Ch. 2, QCDs, Amy exampleBecause Amy made a distribution of nondeductible contributions from her IRA, she must file Form 8606 with her return. Checked 2026-10-09.
    • IRS Publication 590-B (2025), Ch. 2, QCDs, Amy examplethe $5,000 portion of the distribution attributable to the nondeductible contributions can be deducted as a charitable contribution, subject to adjusted gross income (AGI) limits. Checked 2026-10-09.

  5. On the 2025 Form 1040, Exception 2 for lines 4a/4b: if you received a distribution from a non-Roth IRA and made nondeductible contributions to any traditional IRA for 2025 or an earlier year, enter the total on line 4a and use Form 8606 to figure line 4b. Rollovers are Exception 1.

    • Instructions for Form 1040 (2025), Lines 4a and 4b, Exception 2Exception 2. If any of the following apply, enter the total distribution on line 4a and see Form 8606 and its instructions to figure the amount to enter on line 4b. You received a distribution from an IRA (other than a Roth IRA) and you made nondeductible contributions to any of your traditional IRAs for 2025 or an earlier year. Checked 2026-10-10.

  6. A distribution is a QCD only to the extent it would be includible in gross income without the QCD exclusion (§ 408(d)(8)(B) flush language). A qualified Roth IRA distribution is not includible, so it cannot be a QCD.

    • 26 U.S.C. § 408(d)(8)(B), § 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 2026-10-10.

  7. A qualified distribution from a Roth IRA is not includible in gross income (§ 408A(d)(1)).

    • 26 U.S.C. § 408A (LII), § 408A(d)(1)(A)Any qualified distribution from a Roth IRA shall not be includible in gross income. Checked 2026-10-09.

  8. 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.

  9. 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.

  10. 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.

  11. Pub 590-B's QCD example: Amy's only IRA is worth $30,000 ($20,000 deductible contributions and earnings, $10,000 nondeductible basis); she directs a $25,000 distribution to charity. The $20,000 that would otherwise be includible is a QCD. She files Form 8606, reports $25,000 on line 4a, enters -0- on line 4b and checks box 2 on line 4c; the $5,000 basis portion may be deducted on Schedule A if she itemizes, subject to AGI limits.

    • IRS Publication 590-B (2025), Ch. 2, QCDs, Example (Amy)On December 23, 2025, Amy, age 75, directed the trustee of her IRA to make a distribution of $25,000 directly to a qualified section 501(c)(3) organization Checked 2026-10-10.
    • IRS Publication 590-B (2025), Ch. 2, QCDs, Example (Amy)The total value of Amy's IRA is $30,000 and consists of $20,000 of deductible contributions and earnings and $10,000 of nondeductible contributions (basis). Checked 2026-10-10.
    • IRS Publication 590-B (2025), Ch. 2, QCDs, Example (Amy)In this case, Amy has made a QCD of $20,000 (her deductible contributions and earnings). Checked 2026-10-10.
    • IRS Publication 590-B (2025), Ch. 2, QCDs, Example (Amy)Amy enters -0- on line 4b. Checked 2026-10-10.

  12. Form 8606 is required when you received traditional IRA distributions and your basis is more than zero, but for that test a QCD is not counted as a distribution. So a QCD alone, fully covered by pre-tax money, does not by itself trigger Form 8606; Pub 590-B requires the form when the distribution includes nondeductible contributions (Amy example).

    • Instructions for Form 8606 (2025), Who Must FileYou received distributions from a traditional IRA in 2025 and your basis in these IRAs is more than zero. For this purpose, a distribution doesn’t include a distribution that is rolled over Checked 2026-10-10.
    • Instructions for Form 8606 (2025), Who Must Filequalified charitable distribution, one-time distribution to fund an HSA, conversion, recharacterization, or return of certain contributions. Checked 2026-10-10.
    • IRS Publication 590-B (2025), Ch. 2, QCDs, Example (Amy)Because Amy made a distribution of nondeductible contributions from her IRA, she must file Form 8606 with her return. Checked 2026-10-10.

  13. 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.

  14. 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.

  15. Whether, and how much of, Social Security benefits are taxable depends on modified adjusted gross income plus one-half of benefits compared with a base amount; that modified AGI starts from adjusted gross income (increased by tax-exempt interest). Income excluded from AGI, such as a QCD, therefore does not enter the test.

    • 26 U.S.C. § 86 (LII), § 86(b)(1)the modified adjusted gross income of the taxpayer for the taxable year, plus (ii) one-half of the social security benefits received during the taxable year, exceeds (B) the base amount Checked 2026-10-09.
    • 26 U.S.C. § 86 (LII), § 86(b)(2)increased by the amount of interest received or accrued by the taxpayer during the taxable year which is exempt from tax. Checked 2026-10-09.

  16. To test whether Social Security benefits are taxable, compare one-half of benefits plus all other income (including tax-exempt interest) with a base amount for the filing status; above it, part of benefits may be taxable, generally up to 50%, and up to 85% above a second, higher amount. The base amounts are fixed dollar figures (not inflation-indexed in the publication).

    • IRS Publication 915 (2025), Are Any of Your Benefits Taxable?compare the base amount (explained later) for your filing status with the total of: One-half of your benefits; plus All your other income, including tax-exempt interest. Checked 2026-10-09.
    • IRS Publication 915 (2025), Base amountYour base amount is: $25,000 if you are single, head of household, or qualifying surviving spouse; Checked 2026-10-09.
    • IRS Publication 915 (2025), Maximum taxable partGenerally, up to 50% of your benefits will be taxable. However, up to 85% of your benefits can be taxable if either of the following situations applies to you. The total of one-half of your benefits and all your other income is more than $34,000 ($44,000 if you are married filing jointly). Checked 2026-10-09.

  17. Medicare IRMAA is determined from MAGI, defined as AGI plus tax-exempt interest, generally from the tax return two years before the premium year (2026 premiums generally use 2024 returns).

  18. IRMAA is based on modified AGI = AGI (Form 1040 line 11) plus tax-exempt interest, using the most recent tax data IRS can provide: generally the return from two years before the premium year (2026 premiums generally use 2024 returns), but not more than three years prior.

    • SSA POMS HI 01101.010 (12/02/2025), A.1the beneficiary’s adjusted gross income (AGI) (found on line 11 of the Internal Revenue Service (IRS) tax filing form 1040), plus • tax-exempt interest income (line 2a of IRS Form 1040). Checked 2026-10-09.
    • SSA POMS HI 01101.010 (12/02/2025), A.2Generally, the information is from two years prior to the year for which the premium is being determined, but not more than three years prior. For example, 2026 premiums are generally based on 2024 tax return information. Checked 2026-10-09.

  19. IRMAA is assessed per Medicare beneficiary: each enrolled beneficiary whose MAGI is above the threshold for their tax filing status pays an IRMAA; the joint-filer threshold is a single figure for the joint return.

    • SSA POMS HI 01101.001, A.1and have modified adjusted gross income (MAGI), (see HI 01101.010 ) above the threshold for their tax filing status pay an IRMAA in addition to the monthly premium. Checked 2026-10-09.
    • SSA POMS HI 01101.010, BMarried, filing jointly $194,000 $206,000 $212,000 $218,000 Checked 2026-10-09.

  20. The QCD must satisfy § 170 deductibility rules (other than percentage limits), including the contemporaneous written acknowledgment requirement for gifts of $250 or more. Any benefit received (e.g., a gala dinner) can disqualify the QCD because the entire distribution must be deductible.

    • 26 U.S.C. § 408 (LII), § 408(d)(8)(C)only if a deduction for the entire distribution would be allowable under section 170 Checked 2026-10-09.
    • IRS Notice 2007-7, A-39including the substantiation requirements under § 170(f)(8). Checked 2026-10-09.
    • 26 U.S.C. § 170 (LII), § 170(f)(8)(A)No deduction shall be allowed under subsection (a) for any contribution of $250 or more unless the taxpayer substantiates the contribution by a contemporaneous written acknowledgment Checked 2026-10-09.
    • IRS Publication 590-B (2025), Ch. 2, QCDsyou must have the same type of acknowledgment of your contribution that you would need to claim a deduction for a charitable contribution. Checked 2026-10-09.

  21. The contemporaneous written acknowledgment for a gift of $250 or more must state the cash amount or describe (not value) property, say whether the charity provided goods or services in return, and estimate their value. It is contemporaneous if obtained by the earlier of the filing date or the extended due date.

    • 26 U.S.C. § 170 (LII), § 170(f)(8)(B)(i)The amount of cash and a description (but not value) of any property other than cash contributed. Checked 2026-10-09.
    • 26 U.S.C. § 170 (LII), § 170(f)(8)(B)(ii)Whether the donee organization provided any goods or services in consideration, in whole or in part, for any property described in clause (i). Checked 2026-10-09.
    • 26 U.S.C. § 170 (LII), § 170(f)(8)(B)(iii)A description and good faith estimate of the value of any goods or services referred to in clause (ii) Checked 2026-10-09.
    • 26 U.S.C. § 170 (LII), § 170(f)(8)(C)an acknowledgment shall be considered to be contemporaneous if the taxpayer obtains the acknowledgment on or before the earlier of— (i) the date on which the taxpayer files a return for the taxable year in which the contribution was made, or (ii) the due date (including extensions) for filing such return. Checked 2026-10-09.

  22. A contemporaneous written acknowledgment must state the amount of cash contributed, whether the charity provided any goods or services in return, and a description and good-faith estimate of the value of any such goods or services (or a statement that they consisted solely of intangible religious benefits). It is contemporaneous if obtained by the earlier of the date the return is filed or the return's due date including extensions.

    • 26 U.S.C. § 170 (LII), § 170(f)(8)(B)(i) The amount of cash and a description (but not value) of any property other than cash contributed. (ii) Whether the donee organization provided any goods or services in consideration, in whole or in part, for any property described in clause (i). (iii) A description and good faith estimate of the value of any goods or services referred to in clause (ii) Checked 2026-10-09.
    • 26 U.S.C. § 170 (LII), § 170(f)(8)(C)an acknowledgment shall be considered to be contemporaneous if the taxpayer obtains the acknowledgment on or before the earlier of— (i) the date on which the taxpayer files a return for the taxable year in which the contribution was made, or (ii) the due date (including extensions) for filing such return. Checked 2026-10-09.

  23. A charity receipt (contemporaneous written acknowledgment) counts only if obtained by the earlier of the date the return is filed or the return's due date, including extensions.

    • 26 U.S.C. § 170 (LII), § 170(f)(8)(C)an acknowledgment shall be considered to be contemporaneous if the taxpayer obtains the acknowledgment on or before the earlier of— (i) the date on which the taxpayer files a return for the taxable year in which the contribution was made, or (ii) the due date (including extensions) for filing such return. Checked 2026-10-10.

  24. A donor need not reduce a contribution for a benefit of only token value when the charity correctly determines the value isn't substantial and tells the donor the payment is fully deductible. So such a token item does not stop a gift from being fully deductible.

    • IRS Publication 526 (2025), Contributions From Which You Benefit, Token itemsYou don’t have to reduce your contribution by the value of any benefit you receive if both of the following are true. You receive only a small item or other benefit of token value. The qualified organization correctly determines that the value of the item or benefit you received isn’t substantial and informs you that you can deduct your payment in full. Checked 2026-10-10.

  25. For the QCD test that the entire distribution be deductible under § 170, the § 170(b) percentage-of-AGI limits are disregarded, so a large QCD does not fail because a deduction of that size would exceed those limits.

    • 26 U.S.C. § 408 (LII), § 408(d)(8)(C)only if a deduction for the entire distribution would be allowable under section 170 (determined without regard to subsection (b) thereof and this paragraph). Checked 2026-10-10.

  26. Basis (after-tax money) in a traditional IRA inherited from someone stays with that IRA. Unless you are the spouse and treat it as your own, it is not combined with basis in your own IRAs or in IRAs inherited from other people; separate Forms 8606 are completed.

    • IRS Publication 590-B (2025), Ch. 1, What if You Inherit an IRA?, IRA with basisthat basis remains with the IRA. Checked 2026-10-10.
    • IRS Publication 590-B (2025), Ch. 1, What if You Inherit an IRA?, IRA with basisyou can't combine this basis with any basis you have in your own traditional IRA(s) Checked 2026-10-10.
    • IRS Publication 590-B (2025), Ch. 1, What if You Inherit an IRA?, IRA with basisor any basis in traditional IRA(s) you inherited from other decedents Checked 2026-10-10.
    • IRS Publication 590-B (2025), Ch. 1, What if You Inherit an IRA?, IRA with basiscomplete separate Forms 8606 Checked 2026-10-10.

  27. To fix a previously filed return (for example, to claim an income exclusion that was missed), a taxpayer files Form 1040-X. To claim a refund, Form 1040-X must be filed within 3 years after the original return was filed or within 2 years after the tax was paid, whichever is later; returns filed early are treated as filed on the due date.

    • IRS Topic no. 308, Amended returns, When to fileTo claim a refund, you must file Form 1040-X within 3 years after the date you filed your original return or within 2 years after the date you paid the tax, whichever is later. Checked 2026-10-10.
    • IRS Topic no. 308, Amended returns, OverviewUse Form 1040-X, Amended U.S. Individual Income Tax Return to correct a previously filed Form 1040 series return or to change amounts previously adjusted by the IRS. Checked 2026-10-10.

  28. For the Form 1040-X refund window, a return filed before the due date (without regard to extensions) is considered filed on the due date.

    • IRS Topic no. 308, Amended returns, When to fileReturns filed before the due date (without regard to extensions) are considered filed on the due date, and withholding is deemed to be tax paid on the due date for the return. Checked 2026-10-10.

  29. A QCD is a distribution from an IRA made directly by the IRA trustee to an eligible charity. The statute and IRS guidance say nothing about the payment method (check, wire, electronic transfer) beyond that the trustee must make it directly to the charity. Money paid to the owner first is not paid directly to the charity.

    • 26 U.S.C. § 408 (LII), § 408(d)(8)(B)(i)means any distribution from an individual retirement plan (other than a plan described in subsection (k) or (p))— (i) which is made directly by the trustee to an organization described in section 170(b)(1)(A) Checked 2026-10-10.
    • IRS Publication 590-B (2025), Ch. 2, Qualified charitable distributions (QCDs)A QCD is generally a nontaxable distribution made directly by the trustee of your IRA (other than an ongoing SEP or SIMPLE IRA) to an organization eligible to receive tax-deductible contributions. Checked 2026-10-10.

  30. The IRA trustee must pay the charity directly; a distribution paid to the owner and then donated is not a QCD. (Whether a check the owner writes from an IRA checkbook counts is not addressed by this source — see rw-qb-check-from-ira-a41.)

    • 26 U.S.C. § 408 (LII), § 408(d)(8)(B)(i)which is made directly by the trustee to an organization described in section 170(b)(1)(A) Checked 2026-10-09.
    • IRS Notice 2007-7, A-41will be considered a direct payment by the IRA trustee to the charitable organization for purposes of § 408(d)(8)(B)(i). Checked 2026-10-09.

  31. IRS Notice 2007-7 treats a check from an IRA, made payable to an eligible charity and delivered by the IRA owner, as a direct payment by the IRA trustee. The notice does not say whether this covers a check the owner writes personally on an IRA checkbook, and no fetched IRS text addresses owner-written IRA checkbook checks.

    • IRS Notice 2007-7, Q-41/A-41If a check from an IRA is made payable to a charitable organization described in § 408(d)(8) and delivered by the IRA owner to the charitable organization, the payment to the charitable organization will be considered a direct payment by the IRA trustee to the charitable organization for purposes of § 408(d)(8)(B)(i). Checked 2026-10-10.

  32. IRS guidance says to keep records for 3 years in the ordinary case, and for 3 years from filing or 2 years from paying the tax (whichever is later) if you file a claim for credit or refund after filing; longer periods apply in other listed situations.

    • IRS, How long should I keep records?, Period of limitations that apply to income tax returnsKeep records for 3 years if situations (4), (5), and (6) below do not apply to you. Keep records for 3 years from the date you filed your original return or 2 years from the date you paid the tax, whichever is later, if you file a claim for credit or refund after you file your return. Checked 2026-10-10.