QCD Limit 2026: $111,000 per Person, and How a Qualified Charitable Distribution Counts Toward Your RMD
What is the QCD limit for 2026?
$111,000 per IRA owner. IRS Notice 2025-67: the limit “under section 408(d)(8)(A) is increased from $108,000 to $111,000”, and the once-in-a-lifetime gift to a split-interest entity “pursuant to a one-time election is increased from $54,000 to $55,000” (IRS Notice 2025-67). You must be 70½ or older on the day of the transfer (IRC §408(d)(8)). A QCD goes straight from the IRA to the charity, counts toward your RMD and stays out of your income (IRS Publication 590-B). Example: a single 74-year-old with $36,000 of Social Security, a $20,000 pension and $500,000 in an IRA owes a 2026 RMD of $19,608. Sending $10,000 of it to charity as a QCD instead of taking it and giving cash saves $2,100 of federal tax (21.0% of the gift) and lowers MAGI from $64,175 to $45,675.
| Key number | 2026 |
|---|---|
| QCD limit per IRA owner (Notice 2025-67) | $111,000 |
| Married couple, each 70½ with own IRA (Pub. 590-B) | $111,000 each |
| One-time split-interest QCD (gift annuity, CRAT, CRUT) (IRC §408(d)(8)(F)) | $55,000 |
| Minimum age on the day of the gift (IRC §408(d)(8)(B)) | 70½ |
| Example: 2026 RMD ($500,000, age 74) | $19,608 |
| Example: federal tax saved by a $10,000 QCD vs cash | $2,100 |
| Example: MAGI with the cash gift | $64,175 |
| Example: MAGI with the QCD | $45,675 |
An estimate from QuantCalc’s open tax engine (federal 2.4.0, state 1.16.4) for the 2026 tax year. Not tax advice: your return depends on facts this page does not ask about, so check a move with your tax preparer or custodian before acting. Federal only. How the engine computes each line, with its official source: federal, state.
How much of my RMD can a QCD cover?
Limit from QuantCalc’s 2026 tax constants (IRS Notice 2025-67). The tax it saves, federal and state: QCD calculator.
The rules in short
- From an IRA only, paid directly to the charity; not from a 401(k) or 403(b), and not to a donor-advised fund or private foundation (IRS Publication 590-B).
- Counts toward your RMD for the year, up to the limit, and is excluded from income, so it is not also deductible as a charitable gift (Pub. 590-B).
- Age 70½, not your RMD age: you can make QCDs before RMDs start (IRC §408(d)(8)).
- Per person: each spouse can give up to $111,000 from their own IRA (Pub. 590-B).
- Indexed: the limit rises with inflation, rounded to the nearest $1,000 (IRC §408(d)(8)(F)). Next year: QCD limit 2027.
Why a QCD beats taking the RMD and writing a check
Taken as cash, the RMD is income first and the gift is a deduction only if it clears the 2026 rules for deductions. A QCD never enters income at all, so it also lowers the MAGI that sets your Medicare premiums two years later and the share of Social Security that is taxed. In the example the MAGI falls from $64,175 to $45,675. Your own numbers, federal and state: QCD calculator; the RMD side: RMDs and IRMAA.
The RMD rules around it
When RMDs start, the deadlines and which accounts count: RMD rules 2026. A QCD can also satisfy an inherited IRA’s RMD once you, the beneficiary, are 70½: inherited IRA rules.
An RMD is ordinary income on top of everything else you have that year. QuantCalc runs your whole retirement — withdrawals, RMDs, taxes, Medicare surcharges — year by year.
Run the free tax-aware simulation →Common questions
What is the QCD limit for 2026?
$111,000 per IRA owner, up from $108,000 in 2025, and $55,000 for the one-time split-interest gift (IRS Notice 2025-67).
Does a QCD count toward my RMD?
Yes. A QCD made in the year counts toward that year’s RMD, up to the limit (IRS Publication 590-B). In the example the RMD is $19,608, and a $10,000 QCD covers that much of it.
At what age can I make a QCD?
70½, on the day of the distribution (IRC §408(d)(8)(B)), even though RMDs start later.
Can a married couple give twice the limit?
Yes, if each spouse is 70½ and gives from their own IRA: $111,000 each (Pub. 590-B).
How much tax does a QCD save?
It depends on your bracket and deductions. For a single 74-year-old with $36,000 of Social Security and a $20,000 pension, $10,000 given as a QCD rather than cash saves $2,100 of federal tax. QCD calculator.
Sources
Related
QCD calculator → QCD limit 2027 → RMD rules 2026 → RMD calculator 2026 → Charitable deduction calculator → RMDs and IRMAA → Inherited IRA RMD calculator →