2027 Qualified Charitable Distribution (QCD) Limit
Updated · 2026 figures official · 2027 figures not yet announced
The annual QCD exclusion cap for 2027, when it is announced, and the 2026 figure that applies until then.
The 2027 figures have not been announced yet. For 2026, the Annual QCD exclusion cap (Per person aged 70 1/2 or older) is $111,000; One-time split-interest QCD cap (Per person, once in a lifetime) is $55,000.
Not yet announced No 2027 figure exists yet, from anyone. (IRS Notice 2025-67, retrieved 2026-09-19) The 2026 figures below are official and stand until the announcement.
| Item | 2026 | 2027 | Status |
|---|---|---|---|
| Annual QCD exclusion cap (IRC §408(d)(8)(A))Per person aged 70 1/2 or older | $111,000 | Not yet announced | Not yet announced |
| One-time split-interest QCD cap (IRC §408(d)(8)(F))Per person, once in a lifetime | $55,000 | Not yet announced | Not yet announced |
2026 figures as published by IRS Notice 2025-67 — source, retrieved 2026-09-19. Every figure on this page is read from a dataset at build time; none is typed into the page.
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A QCD changes your taxable income, which moves your IRMAA bracket two years later. QuantCalc runs your whole retirement — withdrawals, taxes, Medicare surcharges — year by year, on 2026 and 2027 figures.
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Indexed under SECURE 2.0 §307 and published each autumn in the IRS retirement-plan cost-of-living notice; the 2027 figure has not been published, and this dataset does not project it (IRS Notice 2025-67, retrieved 2026-09-19)
Common questions
What is the QCD limit for 2027?
It has not been announced yet. The 2026 limit is $111,000 per person aged 70½ or older (source in the table below); the 2027 limit is indexed to inflation and is published in the annual retirement-plan cost-of-living notice.
Are the 2027 qualified charitable distributions figures final?
There is no 2027 figure to be final about yet. The responsible agency has not published one. (IRS Notice 2025-67, retrieved 2026-09-19)
When will the official 2027 QCD limit be announced?
The IRS publishes the official 2027 QCD limit in its annual cost-of-living notice for retirement plans. The 2026 figures came in Notice 2025-67, released on November 13, 2025 (IRS news release IR-2025-111). Until then, the 2027 figures on this page are not shown, and the 2026 figures stand; the published figures replace them here.
What sets these numbers?
The 2026 figures are taken from the agency's own publication (IRS Notice 2025-67, retrieved 2026-09-19).
What changed from 2026?
The table shows both years side by side so the change is readable directly. Where a row says unchanged, that is a statutory result, not an omission.
Related
QCD calculator → 2027 RMD table → 2026 RMD table (IRS Uniform Lifetime Table) →
Every figure here with its status and source: JSON. QuantCalc is calculation software, not tax advice.