Retirement · IRC §408(d)(8) · IRS Pub 590-B
Qualified Charitable Distribution (QCD) Calculator
Send IRA dollars straight to charity. They count toward your RMD, never touch your AGI, and beat deducting cash when you take the standard deduction.
70½ — not 73. QCD eligibility starts at your half-birthday. That's years before your RMDs begin (age 73 if you were born 1951–1959, 75 if born 1960 or later) — the #1 point of confusion. Once RMDs do start, a QCD both satisfies the RMD and excludes those dollars from your AGI entirely.
This year's numbers
A traditional, rollover, inherited or inactive SEP/SIMPLE IRA (not an ongoing SEP or SIMPLE IRA), paid by the trustee to a public charity (not a donor-advised fund, a supporting organization or a non-operating private foundation).
QCD applied
$25,000
- Per-person cap (2026): $111,000
Remaining RMD after QCD
$15,000
RMD satisfied by the QCD: $25,000. First-dollars-out ordering: the initial distributions of the year are treated as satisfying the RMD, so a QCD taken early keeps that income off your 1040.
AGI reduction
−$25,000
Lower AGI cascades: IRMAA two years downstream, current-year Social Security taxation, and the NIIT thresholds all key off this number.
Federal tax saved vs. withdrawing the same amount and giving cash
$5,280
The QCD, less the §170(p) deduction a cash gift would get (up to $1,000 for all your cash gifts, less what your other gifts already use), × your marginal rate. State tax and AGI-cliff effects sit on top of it.
Why QCD beats deducting (standard-deduction takers)
Cash gift + standard deduction
$1,000
Deducted under §170(p), the non-itemizer deduction of up to $1,000 ($2,000 joint). The rest of the gift gets no deduction.
QCD from the IRA
$25,000
Excluded from AGI — no itemizing required.
Honesty notes. Donor-advised funds, supporting organizations and non-operating private foundations do not qualify, and neither does a distribution from an ongoing SEP or SIMPLE IRA (one with an employer contribution for the plan year ending in your tax year). The check must go payable directly to the charity — not to you. Only money that would otherwise be taxable can be a QCD: the QCD is limited to the amount of the distribution that would otherwise be included in income, and if your IRAs hold nondeductible contributions, the distribution is first treated as coming out of the taxable money (Pub 590-B). Deductible IRA contributions made after 70½ reduce your QCD exclusion dollar-for-dollar (enter them above). A one-time larger election exists for split-interest gifts (charitable gift annuities, CRTs) and is indexed — see Pub 590-B before using it.
Related resources
Sources & References
Primary references used for this content
Distributions from Individual Retirement Arrangements (IRAs)
QCD mechanics, RMD interaction, and the split-interest election.
View on irs.gov
Distributions for charitable purposes
Statutory basis for the QCD exclusion and the no-double-dip rule.
View on law.cornell.edu
Retirement Plan and IRA Required Minimum Distributions FAQs
First-dollars-out ordering and how QCDs satisfy the RMD.
View on irs.gov
✓3 primary sources; links re-checked on a weekly rotation by the source watcher
Disclaimer: This calculator provides estimates for educational purposes only. Not tax, legal, or financial advice. Results may vary based on your specific circumstances. Consult a qualified CPA or tax professional for personalized guidance.