Free calculator · tax year 2026
QCD calculator
Give to charity straight from your IRA after 70½ and the gift never counts as income. See what that saves against writing a check, and how much of your RMD it covers.
Federal tax saved, 2026: $1,652.
Federal tax saved, 2026$1,652Giving $10,000 straight from the IRA instead of by check keeps it out of income: AGI is $18,500 lower and federal tax $1,652 lower.
| Gift by check | Gift from the IRA | |
|---|---|---|
| IRA money counted as income | $30,000 | $20,000 |
| Adjusted gross income | $66,700 | $48,200 |
| Taxable Social Security | $24,700 | $16,200 |
| Taxable income | $17,200 | $700 |
| MAGI for IRMAA | $66,700 | $48,200 |
| Federal tax | $1,723 | $71 |
The IRA pays the charity. Ask the custodian for a qualified charitable distribution payable to the charity. Money you withdraw and then donate is an ordinary withdrawal. Donor-advised funds and supporting organizations do not qualify.
Calculations, not tax, legal or investment advice.
Method and sources
The federal return is worked out twice with the 2026 tables. By check: the whole IRA withdrawal is income, and the gift is deducted the way 2026 rules allow, either itemized above 0.5% of AGI or, without itemizing, up to $1,000 ($2,000 joint) on top of the standard deduction, whichever is larger. From the IRA: up to $111,000 of the gift leaves the IRA as a qualified charitable distribution, which is not income and not deducted; any gift above the limit is given by check.
A qualified charitable distribution counts toward the year’s RMD. The $111,000 limit is per IRA owner, so a married couple who both own IRAs can each give up to it. Not modeled: state tax, IRMAA surcharges and ACA credits in dollars (the MAGI row shows the line they use), gifts of stock, and the one-time $55,000 split-interest election.
Tables and sources
- Notice 2025-67, 2026 Amounts Relating to Retirement Plans and IRAsNotice 2025-67: qualified charitable distributions excludable under §408(d)(8)(A) increased from $108,000 to $111,000; one-time split-interest election from $54,000 to $55,000 · 2026 · www.irs.gov
- 26 U.S.C. 408(d)(8): distributions for charitable purposes§408(d)(8)(B)(ii): made on or after the date the owner attains age 70½ · 2026 · www.law.cornell.edu
- IRS, Working Families Tax Cuts: charitable contributions§170(p) (OBBBA §70424): non-itemizers deduct up to $1,000 of cash gifts to qualified charities, $2,000 married filing jointly; §170(b)(1)(I) (OBBBA §70425): itemizers deduct only gifts above 0.5% of the contribution base · 2026 · www.irs.gov
- Rev. Proc. 2025-32§4.14(1) and (3); §4.01 Tables 1 and 3 · 2026 · www.irs.gov
- IRS Publication 915, Social Security and Equivalent Railroad Retirement BenefitsIRC §86 base amounts; Pub 915 Worksheet 1; not indexed · 2026 · www.irs.gov
RMD calculatorThis year’s required minimum distribution, the amount a qualified charitable distribution can count toward.
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