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Qualified Charitable Distribution Calculator

See how much tax a QCD saves versus taking your RMD and giving cash

Updated · US rules · Free, no signup

years

You must be at least 70½ to make a QCD.

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Pensions, taxable Social Security, interest, wages — everything except the IRA withdrawal.

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$
$

State and local taxes (after the cap), mortgage interest, medical expenses above 7.5% of AGI.

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2026: $111,000 per IRA owner (2025: $108,000).

Federal tax saved with a QCD

$1,591.00

Qualified charitable distribution

$10,000.00

Tax — withdraw and give cash

$6,845.00

Tax — give with a QCD

$5,254.00

Reduction in AGI

$10,000.00

Part of the required withdrawal satisfied by the QCD

$10,000.00

After-tax cost of the gift — cash

$9,780.00

After-tax cost of the gift — QCD

$8,189.00

Deduction used with a cash gift

Standard deduction + non-itemizer gift deduction
  • Sending $10,000 directly from your IRA keeps it out of AGI, saving about $1,591 of federal tax compared with withdrawing it and giving cash.
  • With a cash gift you would take the standard deduction, so only the $1,000 non-itemizer charitable deduction would apply — the QCD excludes the whole gift instead.
  • Ask your IRA custodian to pay the charity directly; a check made out to you and then donated does not count as a QCD.

Federal tax and gift cost by method

About the Qualified Charitable Distribution Calculator

This qualified charitable distribution (QCD) calculator compares two ways to give to charity once you are 70½ or older. In the first, you take your IRA distribution as taxable income and donate cash, deducting it only if you itemize. In the second, your IRA custodian sends the gift directly to the charity as a QCD, so that amount never enters your adjusted gross income and still counts toward your required minimum distribution. The calculator works out your 2026 federal income tax both ways and shows the difference.

It is meant for retirees who give regularly, especially those who take the standard deduction and so get little or no tax benefit from cash gifts. Because a QCD lowers AGI, it can also preserve the new senior deduction, which phases out as income rises.

It uses 2026 figures: a $111,000 QCD limit per IRA owner (IRS Notice 2025-67), the $16,100/$32,200 standard deduction plus the extra amount for those 65 and older, the $6,000 senior deduction that phases out at 6% of MAGI above $75,000 ($150,000 joint), the new $1,000/$2,000 charitable deduction for non-itemizers and the 0.5%-of-AGI floor on itemized gifts. It does not model the taxation of Social Security benefits, Medicare IRMAA surcharges, state tax or the limit on itemized deductions in the 37% bracket.

With the default inputs, the federal tax saved with a qcd is $1,591.00. Change any value above to recalculate instantly.

How to use the qualified charitable distribution calculator

  1. 1Choose your filing status and enter your age on the date of the gift.
  2. 2Enter your other taxable income and the IRA withdrawal you need to take this year.
  3. 3Enter the amount you plan to give and any other itemized deductions.
  4. 4Compare the tax and the after-tax cost of the gift under each method.
  5. 5If the QCD wins, ask your IRA custodian to send the gift straight to the charity before December 31.

Formula and method

QCD = min(Gift, $111,000) (age ≥ 70½)
AGI (cash) = Other income + IRA withdrawal
AGI (QCD) = Other income + max(IRA withdrawal, QCD) − QCD
Savings = Tax(cash) − Tax(QCD)

Tax is computed twice with the 2026 brackets. With a cash gift the IRA withdrawal is fully taxable; you then take the larger of (a) the standard deduction plus the additional amount for each spouse 65 or older plus the non-itemizer charitable deduction (up to $1,000, or $2,000 joint) and (b) itemized deductions, where only gifts above 0.5% of AGI count (and cash gifts are capped at 60% of AGI). With a QCD the gifted amount is excluded from income entirely and earns no deduction; any gift above the QCD limit is treated as cash.

Both versions also apply the 2025–2028 senior deduction of $6,000 per person 65 or older, reduced by 6% of MAGI above $75,000 ($150,000 joint) — because a QCD lowers AGI it can restore part of this deduction. If the planned gift is larger than the required withdrawal, the QCD route assumes the IRA pays out the full gift. The after-tax cost of the gift is the gift minus the tax it saves compared with not giving at all.

Gift
Amount given to charity
IRA withdrawal
Distribution you need or plan to take, such as your RMD
Tax()
2026 federal income tax on taxable income

Worked examples

Single retiree giving $10,000 from a $20,000 RMD

Giving cash: AGI is $80,000; the $18,150 standard deduction plus the $1,000 non-itemizer deduction beats itemizing, and the senior deduction is $6,000 − 6% × $5,000 = $5,700, leaving $55,150 taxable and $6,845 of tax. With a QCD, AGI falls to $70,000, the full $6,000 senior deduction applies and taxable income is $45,850, for $5,254 of tax — a $1,591 saving.

Married itemizers giving $30,000

With $190,000 of AGI the couple itemizes: $30,000 plus $29,050 of gifts above the 0.5% floor. Their senior deductions shrink to $3,600 each. With a QCD, AGI drops to $160,000, they take the $35,500 standard deduction and get $5,400 each of senior deduction, so tax falls from $16,649 to $14,438 — a $2,211 saving.

Age 69 — too young for a QCD

QCDs are only available from age 70½, so both routes are the same cash gift and there is no saving yet. Starting at 70½ the gift could come straight from the IRA.

Frequently asked questions

What is the QCD limit for 2026?+

The qualified charitable distribution limit is $111,000 per IRA owner for 2026, up from $108,000 in 2025. Married couples can each give up to the limit from their own IRAs. A one-time QCD to a split-interest entity such as a charitable gift annuity has a separate, lower limit.

Does a QCD count toward my RMD?+

Yes. A QCD counts toward your required minimum distribution for the year, so you can satisfy part or all of your RMD by giving it to charity without the amount being added to your taxable income.

At what age can I make a QCD?+

You must be at least 70½ on the date of the distribution — even though RMDs now start at 73 or 75. Contributions you deducted to a traditional IRA after age 70½ reduce the amount of QCDs you can exclude.

Can I make a QCD from a 401(k)?+

No. QCDs can only come from IRAs (traditional, inherited, and inactive SEP or SIMPLE IRAs). You would first have to roll 401(k) money into an IRA. Gifts to donor-advised funds and private foundations do not qualify.

Is a QCD better than donating cash?+

Usually, if you take the standard deduction, because the QCD excludes the whole gift from income while a cash gift only gets the small non-itemizer deduction. Even itemizers often benefit because a lower AGI avoids the 0.5% floor and can reduce IRMAA, senior-deduction phase-outs and the taxable share of Social Security.

How do I report a QCD on my tax return?+

Your Form 1099-R shows the gross distribution. On Form 1040 you report the full amount on line 4a, enter only the taxable part on line 4b and write “QCD” next to it. Keep the charity’s written acknowledgment.

Tax results are estimates based on published rules and simplified assumptions. They are not tax advice — check official guidance or a tax professional for your situation.

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