What is the maximum QCD amount a couple can contribute in 2026?

✓ Accepted answer

A married couple can contribute a combined maximum of $216,000 in qualified charitable distributions (QCDs) in 2026, assuming the inflation-adjusted limit remains at the current $108,000 per individual.

• Per-Capita Limit: Since 2025, the annual QCD cap for each taxpayer age 70½ or older is $108,000. If the limit does not change in 2026, this figure applies to both spouses.
• Combined Total: If both spouses have IRAs in their respective names, each is entitled to a separate limit. Therefore, a couple can donate up to $108,000 from the husband’s IRA and $108,000 from the wife’s IRA, totaling $216,000.
• Inflation Adjustments: Under the SECURE 2.0 Act, the QCD limit is adjusted annually for inflation. You should verify the specific 2026 figure with the Internal Revenue Service (IRS) or a tax professional when the new inflation factors are released late in 2025, as the cap may increase.
• Eligibility Requirements: To qualify, the distribution must be made directly from a traditional IRA to an eligible charity. Roth IRAs are generally not eligible for QCDs, and the donor must be at least 70½ years old.
• Tax Treatment: QCDs are excluded from your adjusted gross income (AGI), effectively providing a 100% tax deduction without requiring you to itemize charitable contributions on your tax return.

Warning Sign: If you attempt to make a QCD from an Inherited IRA but you are under age 70½, the transaction will be invalid and taxable; consult a tax advisor before initiating any transfer to avoid federal income tax liability.

admin · 2026-10-25 10:59:33