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Qualified Charitable Distribution (QCD) Calculator (2026)$111,000 Limit

What do these figures come to once the work is shown?

Excludable IRA distributions to charity against the 2026 limit, the amount counted toward the required minimum distribution and the rest still due.

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Your figures
Example figuresIllustrative only. Type over them with your own.
Excluded from income
$40,000
Qualified charitable distribution not taxed
Counts toward the RMD
$30,000
RMD still to take
$0
Drawn to one scale
Excluded from income$40,000
Counts toward the RMD$30,000
RMD still to take$0
Included in income$0
Annual limit left$71,000
All results
MeasureResult
Excluded from income$40,000
Counts toward the RMD$30,000
RMD still to take$0
Included in income$0
Annual limit left$71,000
StatusAge requirement met
How this was worked out
Work shownrecomputed as you type
Limit 2026 = $111,000 less unreversed IRA deductions after age 70 1/2
Excluded = lesser of the QCD and the limit (age 70 1/2 or over)
Counts toward RMD = lesser of excluded and RMD

Illustrative arithmetic on the figures you enter. Check the result against your firm's methodology before relying on it.

The formulas

  • Limit 2026 = $111,000 less unreversed IRA deductions after age 70 1/2
  • Excluded = lesser of the QCD and the limit (age 70 1/2 or over)
  • Counts toward RMD = lesser of excluded and RMD

How it works

A person age 70 and a half or over can send up to a set amount from an IRA directly to a qualifying charity and leave it out of gross income, under section 408(d)(8). Notice 2025-67 sets the 2026 limit at $111,000. The gift must be made directly by the trustee, and the distribution counts toward the required minimum distribution.

Gifts to donor-advised funds and supporting organizations do not qualify, and SEP and SIMPLE IRAs are outside the rule. A one-time election allows an amount to a charitable remainder trust or gift annuity, up to $55,000 for 2026, which is not modeled. The limit is reduced by deductible IRA contributions made after age 70 and a half.

Illustrative figures only. Check the result against your firm's methodology before relying on it.

Common questions

Does the QCD lower AGI?

Yes. It is not in income, which can help with income-based thresholds.

From what age is a QCD allowed?

From the date the IRA owner reaches age 70 and a half, under section 408(d)(8)(B).

Which charities qualify?

Public charities described in section 170(b)(1)(A), other than supporting organizations and donor-advised funds.

Sources

Runs in your browser. The figures you type are not sent to CORAA or stored. Check the result against your firm's methodology before relying on it.

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