QCD Limit 2026 and 2027
The QCD limit for 2026 is $111,000 per person, and $55,000 for the one-time gift to a charitable remainder trust or gift annuity. The IRS has not announced the 2027 limit. Computed from the statute and the chained CPI values BLS first published with the August 2026 data (September 2026), it should be $114,000 per person and $57,000 for the one-time split-interest QCD. The only open question is how the IRS treats the missing October 2025 index, and both treatments give the same result. The unrounded figure sits about $128 below the point where it would round up to $115,000.
Maintained by Archie Chang · Amounts and rules checked against the statute and IRS notices October 24, 2026 · Methodology & sources
Status: Computed; the IRS has not announced it. The IRS usually publishes next year's retirement plan limits, including the QCD amounts, in October or November (the 2026 amounts are in Notice 2025-67). Watch the IRS newsroom. General information, not tax advice.
QCD limits by year
| Year | Per person | One-time split-interest | Source |
|---|---|---|---|
| 2027 | $114,000 | $57,000 | Computed; the IRS has not announced it |
| 2026 | $111,000 | $55,000 | Notice 2025-67 |
| 2025 | $108,000 | $54,000 | Notice 2024-80 |
| 2024 | $105,000 | $53,000 | Notice 2023-75 |
| 2023 | $100,000 | $50,000 | Statute, not indexed (the split-interest option starts in 2023) |
| Before 2023 | $100,000 | Not available | Statute, not indexed (the split-interest option starts in 2023) |
The 2025 limit of $108,000 still applies to QCDs made in 2025. The limit is per person, not per couple.
QCD calculator
2026 limit used: $111,000 per person (the official figure).
Result
- Planned QCD
- $25,000
- Excluded from income
- $25,000
- Taxable as a normal distribution
- $0
Assumes pre-tax IRA money (no nondeductible basis), a direct trustee payment to a qualifying charity on or after the age 70½ date, and no split-interest election. Any distribution counts toward the RMD. Amounts are capped at $1,000,000,000; blank required fields are errors, not zero. See your RMD, and how a lower AGI affects IRMAA and taxable Social Security. General information, not tax advice.
QCD rules in plain terms
- Age. You must have attained age 70½ when the distribution is made (408(d)(8)(B)(ii)). That is not the RMD age of 73 or 75. Born July 1, 1956, you reach 70½ on January 1, 2027, so a QCD on or after that date qualifies and one in 2026 does not.
- Account. A traditional IRA, or an inherited IRA if the beneficiary is at least 70½. A Roth IRA is not excluded by the statute, but a QCD counts only to the extent it would otherwise be taxable, so a qualified Roth distribution gains nothing. Not a 401(k) or 403(b), and not an ongoing SEP or SIMPLE IRA.
- Payee. The trustee pays the charity directly. The charity must be eligible for deductible gifts under section 170(b)(1)(A); donor-advised funds and supporting organizations do not qualify, and most private foundations do not either (only the operating, conduit and pooled-fund kinds described in 170(b)(1)(F) can). You also need the same written acknowledgment you would need to deduct the gift.
- Tax effect. Up to the limit, the QCD is excluded from gross income and gets no charitable deduction. The excess is taxable, and may be deductible as an ordinary cash gift if you itemize.
- RMD. A QCD counts toward the RMD for the year, which is why it pairs with the RMD calculator.
- Nondeductible basis. A QCD comes first out of the taxable part of your IRAs; nondeductible basis can't be sent as a QCD (see the Amy example in Publication 590-B).
- Deductible IRA contributions. Each dollar you deducted for IRA contributions for years that ended on or after your 70½ date reduces the excludable amount, until it has been used up by earlier QCDs (the year you turn 70½ counts if you are 70½ by December 31, even if the contribution came before your birthday). The calculator field reads “Deductible IRA contributions for years you were 70½ by December 31, not already used to reduce an earlier QCD (optional)”.
- One-time split-interest QCD. Once in a lifetime, up to $55,000 in 2026 to a charitable remainder annuity trust, charitable remainder unitrust or charitable gift annuity funded only by QCDs, with income to you, your spouse or both. Attach a statement and mark SIE on the return.
In the statute: “which is made on or after the date that the individual for whose benefit the plan is maintained has attained age 70½.”
Why a QCD can be worth more than the tax on the gift
A QCD lowers adjusted gross income instead of being deducted below the line, so it can also lower the taxable share of your Social Security, keep you under an IRMAA threshold, and satisfy your RMD without adding to income. If you take the standard deduction, a gift paid from the IRA is the only way the gift reduces income at all.
How the QCD limit is computed
Section 408(d)(8)(G) raises $100,000 and $50,000 for years after 2023 by the section 1(f)(3) adjustment with 2022 as the base year, and rounds to the nearest $1,000 (not down, unlike the annual gift tax exclusion). With the chained CPI, the adjustment is the average for the 12 months ending August of the prior year divided by the average for the 12 months ending August 2022.
- September 2025 to August 2026 average: 182.856 (the October 2025 index was never published).
- September 2021 to August 2022 average: 159.879.
- Ratio 1.14372 (1.14230 if October 2025 is filled in as the average of September and November). Times $100,000, that is about $114,372 ($114,230 filled in).
| Scenario | Unrounded | Per person | Split-interest |
|---|---|---|---|
| If the missing October 2025 index is left out (11 months averaged) | $114,372 | $114,000 | $57,000 |
| If October 2025 is filled in as the average of September and November | $114,230 | $114,000 | $57,000 |
Headroom: the unrounded figure is about $128 below the point where the result would round up and about $872 above the point where it would round down. Under section 1(f)(6)(A) the IRS uses the chained CPI as BLS first published it with the August 2026 data (September 11, 2026), so the figure is fixed by that September release. The only open question is how the IRS treats the missing October 2025 index, and both treatments give the same result. We read the BLS series in October, so a value that was revised between the two dates is the one thing we cannot rule out.
Publication rule on this site: a 2027 amount is shown as computed only if the method reproduces every official amount for 2024, 2025 and 2026 exactly (both amounts) and gives the same 2027 result under both treatments of October 2025. Otherwise only labelled scenarios appear. The IRS notice governs.
Back-test against official IRS amounts, 2024 to 2026
QCD limit questions
What is the QCD limit for 2026?
$111,000 per person. The one-time QCD to a charitable remainder trust or charitable gift annuity is capped at $55,000. Both come from IRS Notice 2025-67, which indexed the $100,000 and $50,000 amounts in 26 U.S.C. 408(d)(8). A married couple can each give up to the limit from their own IRAs.
What is the QCD limit for 2027?
The IRS has not announced the 2027 limit. Computed from the statute and the chained CPI values BLS first published with the August 2026 data (September 2026), it should be $114,000 per person and $57,000 for the one-time split-interest QCD. The only open question is how the IRS treats the missing October 2025 index, and both treatments give the same result. The unrounded figure sits about $128 below the point where it would round up to $115,000.
What is the QCD age limit?
You must have reached age 70½ on the day the IRA trustee sends the money. That is a different age from the RMD age (73, or 75 if you were born in 1960 or later), so you can make QCDs for years before RMDs start, but not before the 70½ date in the year you turn 70½.
Does a QCD count toward my required minimum distribution?
Yes. IRS Publication 590-B says a QCD counts toward your RMD. The part of a distribution above the limit is taxable income but is still a distribution for RMD purposes. A QCD cannot be taken from a 401(k); roll the money to an IRA first.
Where can a QCD be sent?
Directly from the IRA trustee to a charity eligible to receive tax-deductible contributions under section 170(b)(1)(A). Donor-advised funds and supporting organizations do not qualify, most private foundations do not either, and money paid to you first is not a QCD. Ongoing SEP and SIMPLE IRAs are excluded.
Is the QCD limit per person or per couple?
Per person. On a joint return each spouse can exclude up to the limit from their own IRA; one spouse cannot use the other spouse’s unused room.
Do I get a charitable deduction for a QCD?
No. The excluded amount is not income, and section 408(d)(8)(E) bars a second benefit through the deduction. The benefit is a lower adjusted gross income, which can lower the taxable share of Social Security and Medicare IRMAA surcharges.
How are QCDs reported?
The IRA custodian reports the full distribution on Form 1099-R, and Publication 590-B (2025) lists code Y for a QCD, though a custodian may still show an ordinary distribution. On Form 1040 you enter the total on line 4a, the taxable amount (usually zero) on line 4b, and check the QCD box on line 4c.
What if I deducted IRA contributions after age 70½?
The amount you can exclude is reduced by IRA contributions you deducted for years that ended on or after the date you reached 70½ (including the year you turn 70½ if you are 70½ by December 31), to the extent not already used to reduce an earlier QCD (section 408(d)(8)(A)). Publication 590-B has a QCD adjustment worksheet; the calculator on this page applies the same reduction.
How is the QCD limit indexed?
Since 2024 the $100,000 amount is multiplied by the change in the chained CPI (C-CPI-U average for the 12 months ending August of the prior year over the same average for the 12 months ending August 2022) and rounded to the nearest $1,000. For 2026 that was about $110,837 before rounding, so $111,000.
Authoritative sources: 26 U.S.C. 408(d)(8) · IRS Publication 590-B · IRS Notice 2025-67 (2026 amounts) · IRS newsroom · BLS C-CPI-U