RMD + QCD calculator

Find your 2026 required minimum distribution, then see what giving part of it to charity as a QCD does to AGI, taxable Social Security, the senior deduction, federal tax, and Medicare IRMAA.

Educational estimate only — not tax, legal, investment, or financial advice. Results depend on simplified assumptions; see Methodology. Numbers are stored in your browser only unless you export them. Federal tax only, TY2026 constants, standard deduction (no itemizing). Models one IRA owner. Uses the IRS Uniform Lifetime Table; a spouse more than 10 years younger who is your sole beneficiary uses a different table. See the IRMAA guide.

Your IRA and income

Filing statusYour age on Dec 31, 2026Born 1951 → RMDs start at 73Spouse age65+ adds to the standard deductionIRA balance on Dec 31, 2025Prior year-end value is the IRS base for this year's RMDCharitable giving this yearGiven as cash vs as a QCD — compared side by sideSocial Security benefitsGross annual, householdOther ordinary incomePensions, interest, wages, extra IRA drawsLTCG / qual. dividendsOn Medicare in 20282026 income sets 2028 premiums; 0 skips IRMAA

Your 2026 RMD

Required minimum distribution: $41,463
Uniform Lifetime divisor: 24.6
QCD modeled: $10,000
RMD satisfied by QCD: $10,000
2026 QCD limit (per IRA owner): $111,000

Give cash vs give by QCD

The QCD saves about $1,850 in federal tax for the same gift.

	Cash gift	QCD
Taxable IRA distribution	$41,463	$31,463
AGI (IRMAA MAGI)	$68,767	$50,267
Taxable Social Security	$27,304	$18,804
Deductions (incl. 65+ and senior)	$47,500	$47,500
Federal income tax	$2,127	$277
2028 IRMAA	Base tier	Base tier

How a QCD changes the math

A qualified charitable distribution (QCD) sends money straight from your IRA to a charity. It counts toward your RMD but never shows up in AGI. Most retirees take the standard deduction, so a cash gift gives no tax break at all. The QCD is the only way that same gift lowers taxable income.

Lower AGI does more than trim your bracket. It can pull Social Security back out of taxable income (the tax torpedo in reverse), keep the 2025–2028 $6,000 senior deduction from phasing out above $75,000 ($150,000 joint), and drop you under an IRMAA tier for Medicare premiums two years later.

Rules to know

You must be 70½ or older on the date of the transfer.
The 2026 limit is $111,000 per IRA owner. A married couple can each give up to the limit from their own IRAs.
QCDs come from IRAs only, not 401(k)s. Roll the 401(k) to an IRA first if you want to use this.
The check must go directly to the charity. Donor-advised funds and private foundations don’t qualify.
Make the QCD before taking the rest of your RMD. The first dollars out of the IRA each year count toward the RMD.

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