QCD Limit 2026: $111,000 Per Person
The 2026 limit is $111,000 per IRA owner, so a married couple who are both 70½ can give up to twice that from their own IRAs. Under SECURE 2.0 you can also make a once-in-a-lifetime QCD of up to $55,000 to a charitable remainder trust or gift annuity. (IRS: QCDs)
The limit is indexed for inflation; the IRS publishes the 2027 figure late in 2026.
QCD Rules: Age 70½, Direct Transfer, No Donor-Advised Funds
A QCD only counts if every rule is met. Miss one and the money is a taxable withdrawal followed by an ordinary gift. (IRS Publication 590-B)
- You're 70½ or older on the day of the transfer — not just by year-end.
- The money goes directly from the IRA custodian to the charity (a check made out to the charity is fine).
- The charity is a public charity — not a donor-advised fund, private foundation or supporting organization.
- You receive nothing in return, and you get a written acknowledgment.
- Report it on Form 1040: the full distribution on line 4a, the taxable part (often $0) on line 4b, and write "QCD".
Why a QCD beats writing a check
Most retirees take the standard deduction ($32,200 for married couples in 2026, plus extra at 65), so a cash gift earns no deduction. A QCD keeps the money out of AGI instead — and lower AGI can also mean less Social Security taxed, a bigger senior deduction and no IRMAA.
Our take: 70½ and giving? Give from the IRA
If you give $1,000 or more a year and you're 70½, there's rarely a better way. See how close you are to a Medicare line on the IRMAA calculator, what the rest of your RMD costs on the RMD tax calculator, and the RMD amount itself on the RMD calculator. Order matters — see when to take your RMD.