How does the QCD limit change year to year?

Starting in 2023, the QCD limit is indexed annually for inflation using the same factor as IRA contribution limits. For 2023 it was $100,000; 2024 was $105,000; the 2026 amount remains $105,000 (verify the exact amount for your tax year with IRS guidance or your custodian, as it may adjust).

Can you make a QCD greater than your RMD?

Yes. The QCD limit ($105,000) is independent of your RMD amount. You can make a QCD that exceeds your RMD — the excess satisfies neither a future year's RMD nor earns any additional deduction. But the entire QCD amount is excluded from AGI, which reduces IRMAA exposure and the taxable portion of Social Security benefits.

Do inherited IRAs qualify for QCDs?

Yes, if the inherited IRA beneficiary is age 70½ or older. An individual who inherits an IRA and is themselves 70½ or older can make QCDs from that inherited IRA, subject to the same $105,000 annual limit (combined across all IRAs, including inherited).

Scenario

QCD Limit 2026 — Annual Maximum for Qualified Charitable Distributions

What is the maximum Qualified Charitable Distribution allowed in 2026?

For 2026, the annual Qualified Charitable Distribution limit is $105,000 per person. This limit is inflation-indexed (since 2023 under SECURE 2.0) and applies per IRA owner — a married couple can each make up to $105,000 in QCDs from their respective IRAs, for a combined $210,000 annual tax-free charitable transfer.

QCDs count toward satisfying your annual Required Minimum Distribution. If your 2026 RMD is $22,000 and you make a $22,000 QCD, your RMD is fully satisfied and the $22,000 is excluded from your adjusted gross income. If your RMD is $18,000 and you make a $25,000 QCD, the RMD is fully satisfied plus you have an additional $7,000 of tax-free charitable giving.

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Age 75 · Balance $500,000 → ~$20,325 RMD

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Key RMD Rules

1QCD limit: $105,000 per person per year (2026; inflation-indexed annually).
2Married couple: each spouse can make up to $105,000 from their own IRA ($210,000 combined).
3Available from age 70½ (not required to have started RMDs).
4Must be a direct transfer from IRA to qualified 501(c)(3) public charity.
5Donor-advised funds, private foundations, supporting organizations: NOT eligible for QCDs.

Common RMD Mistakes to Avoid

⚠Using the previous year's QCD limit without checking the current inflation-adjusted amount.
⚠Attempting a QCD to a donor-advised fund — not permitted.
⚠Making the QCD after already taking the RMD — the first distributions from the IRA in a year are applied to the QCD; once a regular distribution is taken, those funds can no longer be classified as a QCD.

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Frequently Asked Questions

Disclaimer: This content is for informational purposes only and does not constitute tax or financial advice. RMD rules are based on IRS Publication 590-B and SECURE 2.0 Act provisions. Always consult a qualified tax professional or financial advisor for guidance specific to your situation. IRS rules may change; verify current requirements at irs.gov.

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