Qualified Charitable Distribution Calculator

Calculate QCD tax savings from donating directly from your IRA at age 70.5+. Satisfies RMD.
$
$
$

QCD Amount

$50,000.00

RMD Satisfied

$20,000.00

Tax Savings

$12,000.00

QCD Breakdown

QCD to Charity$50,000.00
RMD Satisfied by QCD$20,000.00
Remaining RMD (taxable)$0.00

Tax Benefits

Taxable Income Reduction$50,000.00
Tax Savings (24% bracket)$12,000.00
MAGI Reduction$50,000.00
BenefitMay lower Medicare premiums (IRMAA)
BenefitMay reduce Social Security taxation

Use the Qualified Charitable Distribution Calculator above to calculate your results. Enter your values and see instant results — all calculations run in your browser.

Disclaimer: This calculator is for informational purposes only and does not constitute tax, financial, or legal advice. Results are estimates based on the information you provide and current rates. Always consult a qualified tax professional or financial advisor for advice specific to your situation.

How It Works

Our Qualified Charitable Distribution (QCD) Calculator helps you instantly estimate the tax savings from donating directly from your Individual Retirement Account (IRA) to an eligible charity, starting at age 70.5. This strategy is particularly powerful for those aged 73 and above as it can satisfy your Required Minimum Distribution (RMD) for 2026, potentially lowering your taxable income and Medicare premiums.

The calculator determines tax savings by comparing your marginal tax rate (pre-QCD) to the tax liability after the QCD reduces your Adjusted Gross Income (AGI). It assumes the QCD directly offsets your RMD, thereby preventing that portion from being taxed as ordinary income, and factors in a potential reduction in your 3.8% Net Investment Income Tax (NIIT) and Medicare Part B/D surcharges.

Remember, QCDs must be sent directly from your IRA custodian to the charity; funds distributed to you first, then donated, do not qualify. Also, ensure the charity is a 501(c)(3) public charity and not a donor-advised fund or private foundation, to maintain eligibility for this tax-advantaged strategy.

Example: Maria's 2026 QCD Strategy

  1. 1 Maria, 75, has an RMD of $25,000 for 2026. Her taxable income without a QCD is $120,000, placing her in the 24% marginal tax bracket. She plans a $10,000 QCD.
  2. 2 Inputting these details: RMD = $25,000, Planned QCD = $10,000, Taxable Income = $120,000, Marginal Tax Rate = 24%. The calculator first determines the tax saved on the $10,000 QCD: $10,000 * 0.24 = $2,400.
  3. 3 Next, the calculator assesses if the QCD lowers Maria's AGI enough to impact other income-based thresholds. If her AGI drops below a Medicare Income-Related Monthly Adjustment Amount (IRMAA) threshold, additional savings would be calculated, though not in this specific scenario.
  4. 4 Maria's total estimated tax savings from her $10,000 QCD in 2026 is $2,400. This directly reduces her taxable income and satisfies $10,000 of her RMD, showcasing the immediate tax efficiency of this charitable giving method.

Source: IRS — Forms, Instructions & Publications · Last updated: April 2026

Frequently Asked Questions

What is a Qualified Charitable Distribution?
A QCD is a direct transfer from your IRA to a qualified charity if you are 70.5 or older. Up to $108,000 per person in 2026 can be excluded from taxable income. QCDs count toward your Required Minimum Distribution (RMD) but are not included in your AGI.
Why is a QCD better than donating and deducting?
A QCD reduces your AGI, which can lower Medicare premiums (IRMAA), reduce Social Security taxation, and lower other income-based surcharges. A standard charitable deduction only helps if you itemize and does not reduce AGI. For most retirees, the QCD provides significantly more tax benefit.
Can I make a QCD from my 401(k)?
No. QCDs can only be made from IRAs (Traditional, inherited, and inactive SEP/SIMPLE IRAs). 401(k) plans do not qualify. If you want to make QCDs from your employer plan funds, roll them into a Traditional IRA first, then make the QCD.

You might also need

Federal Income Tax Calculator 2026 — Free IRS Tax Estimator

Calculate your 2026 federal income tax, bracket, effective rate, FICA, and take-home pay. Free, instant results based on official IRS rates and brackets.

Capital Gains Tax Calculator 2026 — Short & Long-Term Rates

Calculate short-term and long-term capital gains tax on stocks, real estate, and investments. Includes NIIT. Free, instant results based on 2026 IRS brackets.

Child Tax Credit Calculator 2026

Calculate your Child Tax Credit and Other Dependent Credit. See phase-out thresholds and net credit amount for your income.