US Tax Tools

QCD Tax Savings Calculator

Test whether an IRA donation qualifies as a QCD, apply the official $111,000 2026 limit, and compare federal tax with and without the income exclusion.

01INPUTS
QCD scenario
Up to $25,000 qualifies as a QCD under the $111,000 annual limit.

Estimated federal tax savings

$5,664

Standard-deduction estimate; state tax and deduction interactions excluded.

RMD satisfied

$25,000

RMD remaining

$15,000
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What the tax-savings estimate includes

The calculator removes the qualifying IRA distribution from federal gross income, then recalculates federal income tax using the standard deduction. It does not treat the same payment as a charitable itemized deduction—QCD income exclusion and a charitable deduction cannot both be claimed for the same dollars.

State treatment, Medicare IRMAA, taxable Social Security, and other AGI-linked deductions or credits may change the total benefit. Use the result as a federal starting point.

QCD frequently asked questions

What is the 2026 QCD limit?

The 2026 qualified charitable distribution limit is $111,000 per eligible IRA owner. The limit is indexed for inflation and is separate for each spouse who owns an eligible IRA.

Can a QCD satisfy my required minimum distribution?

Yes. A qualified charitable distribution made during the year can count toward that year's RMD, up to the amount of the RMD that remains unsatisfied. The IRA trustee must transfer the money directly to an eligible charity.

Can I take both a QCD exclusion and a charitable deduction?

No. The amount excluded from income as a QCD cannot also be claimed as a charitable contribution deduction. A QCD can still be useful because it reduces adjusted gross income.

Which retirement accounts can make a QCD?

Traditional and inherited IRAs can qualify. SEP and SIMPLE IRAs can qualify only when the plan is not ongoing for the year. A distribution directly from a 401(k), 403(b), or other employer plan is not a QCD.

Sources

Related Calculators

Last updated July 27, 2026 Tax year 2026

Data sources: IRS Publication 590-BIRS Notice 2025-67

This tool is general information only, not financial advice.

Reviewed by USTax Tools Editorial Desk

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