Qualified Charitable Distributions

Compare an IRA-funded cash gift with a direct QCD: required distributions, AGI, taxable Social Security and an IRMAA illustration.

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This is an AGI and benefit comparison for one IRA owner. Enter a fully pretax account and confirm the actual transfer requirements.

Household

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IRA and gift

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Distribution and exclusion

2026 limit per owner$111,000.00
Transfer within available QCD limit$10,000.00
Amount excluded from income$10,000.00
Taxable part of total distribution$10,000.00
RMD remaining after the direct transfer$10,000.00

IRA distribution, then cash gift

Adjusted gross income$135,500.00
Taxable Social Security$25,500.00
Illustrative annual IRMAA$1,148.40

Direct QCD

Adjusted gross income$125,500.00
Taxable Social Security$25,500.00
Illustrative annual IRMAA$1,148.40
AGI reduction$10,000.00

The distribution generally affects 2028 Medicare premiums. Those premiums are not yet published; the illustration holds the 2026 schedule fixed. It includes Parts B and D surcharges only, not the standard or plan premiums.

How it works›

Eligibility and owner limit. You must be at least 70½ on the transfer date, and the trustee must send the gift directly to an eligible charity. An ongoing SEP or SIMPLE IRA, donor-advised fund or split-interest election is outside this worksheet. The $111,000 2026 cap applies to each owner. Excluded QCDs cannot also receive a charitable deduction.IRS Publication 590-BIRS Notice 2025-67

RMD and deduction offset. Enter the remaining RMD after any previous distributions; the model does not infer beneficiary status. Both paths distribute the greater of the new gift or remaining RMD. Deducted IRA contributions at age 70½ or older can reduce the exclusion; enter the unused offset from the IRS worksheet. Previously completed distributions are outside the comparison.IRS Publication 590-B

Income comparison boundaries. The shared household tax engine determines benefit inclusion and AGI. This page does not compare final income-tax bills or cash-gift deductions. In 2026, eligible nonitemizers can deduct up to $1,000, or $2,000 jointly; itemizers have separate limits. Those deductions do not lower AGI. Tax-exempt interest and other MAGI adjustments, state taxes and Medicare appeals are outside this example.IRS Publication 505 (2026)CMS: 2026 premium schedule