QCD Calculator (2026)
70½ or older and planning to give to charity? A qualified charitable distribution lets you donate straight from your IRA — the money never counts as income and counts toward your RMD.
How to use this calculator
- Enter your age.
- Enter planned gift to charity.
- Enter your 2026 RMD.
- Enter your marginal tax rate.
- Your results appear instantly below and update as you change the numbers.
How this calculator works
If you are 70½ or older, you can direct up to $111,000 in 2026 straight from your traditional IRA to a qualified charity. The distribution is excluded from your income entirely — so it saves you your full marginal rate on the amount given — and it counts toward your RMD. Worked example: a 72-year-old with an $18,000 RMD who gives $15,000 directly to charity removes $15,000 from taxable income (saving $3,300 at 22%) and satisfies $15,000 of the RMD.
Frequently asked questions
QCD or itemized charitable deduction — which is better?
Almost always the QCD. A QCD keeps the money out of your income entirely, works even if you take the standard deduction, and counts toward your RMD. An itemized deduction only helps if you itemize and is worth less than the tax on the full distribution amount.
Can my QCD exceed my RMD?
Yes — the QCD is limited to $111,000 per person in 2026 regardless of your RMD size. The portion beyond your RMD is still excluded from income, but there is no carryover: any amount over the cap must come out as a regular (taxable) distribution.
Do donor-advised funds qualify?
No — QCDs can only go to public charities, churches, and certain other qualified organizations. Donor-advised funds and private foundations do not qualify for a QCD (a one-time split-interest gift exception exists, limited to $55,000 in 2026).
What is the age rule?
You must have reached age 70½ on or before the day of the distribution. The Secure Act raised the RMD start age to 73, but the QCD eligibility age stayed at 70½ — so retirees can use QCDs in the gap years before RMDs begin.
Disclaimer: Results are estimates for general information only and do not constitute financial, tax, or legal advice. Figures reflect 2026 rules and may change. Always confirm current limits and consult a qualified professional before making decisions. Official figures: IRS.gov · 2026 limits per IRS tax inflation adjustments.