2026 charitable giving numbers for retirees
Every 2026 federal number that affects giving in retirement, in one place. Each number links to the IRS or Social Security document that sets it.
Last updated October 10, 2026 (every figure re-checked against its source)
Qualified charitable distributions
| Item | 2026 |
|---|---|
| Annual QCD limit, per IRA owner age 70½ or older (lower if you deducted IRA contributions for the year you turned 70½ or later) | $111,0001 |
| One-time QCD to a charitable remainder trust or gift annuity (counts toward the annual limit) | $55,0002 |
Standard deduction and senior deduction
| Item | 2026 |
|---|---|
| Standard deduction, married filing jointly | $32,2003 |
| Standard deduction, single or married filing separately | $16,1003 |
| Standard deduction, head of household | $24,1503 |
| Additional standard deduction, per married person, for each of age 65+ and blind (so twice if both) | $1,6503 |
| Additional standard deduction, unmarried and not a surviving spouse, for each of age 65+ and blind (so twice if both) | $2,0503 |
| Senior deduction, age 65+, per person, itemizing or not (2025–2028; married couples must file jointly) | $6,0004 |
| Senior deduction begins phasing out above (MAGI, any return other than a joint return) | $75,0004 |
| Senior deduction begins phasing out above (MAGI, joint) | $150,0004 |
Charitable deduction figures, 2026
| Item | 2026 |
|---|---|
| Cash gift deduction without itemizing, any return other than a joint return (cash given straight to a public charity) | $1,0005 |
| Cash gift deduction without itemizing, joint return (cash given straight to a public charity) | $2,0005 |
| To deduct a gift of this much or more, you need a written acknowledgment from the charity, dated no later than the day you file or the return's due date with extensions, whichever comes first | $2506 |
The $250 rule is not new. The rest is. If you don't itemize, you can now deduct some cash gifts, as shown above. Two other new rules apply if you itemize (costs like charity gifts you list one by one on your return instead of the flat amount). First, gifts count only above 0.5% of your income. Here, income means your AGI (your total income minus a few set subtractions, the number many tax rules start from), in almost every case. Second, people in the 37% bracket save less from each itemized dollar. What changed in 2026.
Medicare IRMAA thresholds (2026 premiums, generally based on 2024 MAGI)
| Item | 2026 |
|---|---|
| Tier 1 | $218,0007 |
| Tier 2 | $274,0007 |
| Tier 3 | $342,0007 |
| Tier 4 | $410,0007 |
| Tier 5 (at or above) | $750,0007 |
| Item | 2026 |
|---|---|
| Tier 1 | $109,0007 |
| Tier 2 | $137,0007 |
| Tier 3 | $171,0007 |
| Tier 4 | $205,0007 |
| Tier 5 (at or above) | $500,0007 |
Each line is a level of MAGI (your AGI with a few things added back, used by rules like Medicare's charge). It's generally your MAGI from two years earlier. Sometimes an older or newer year is used. Go above a line, and you pay more for Medicare Part B. You pay more for Part D too, if you have drug coverage. Each spouse on Medicare pays it. That's called IRMAA (an extra Medicare charge you pay when your income is above a set line). If you're married and file separately, Social Security uses a different table with its own lines. The exception: if you lived apart from your spouse all year, the single lines apply. How IRA gifts can help with IRMAA.
2026 federal income tax brackets, joint and single filers (top of each bracket, taxable income)
Head of household and married filing separately have their own tables in the same IRS document.
| Rate | Married filing jointly: up to | Single: up to |
|---|---|---|
| 10% | $24,800 | $12,400 |
| 12% | $100,800 | $50,400 |
| 22% | $211,400 | $105,700 |
| 24% | $403,550 | $201,775 |
| 32% | $512,450 | $256,225 |
| 35% | $768,700 | $640,600 |
| 37% | Above $768,700 | Above $640,600 |
Source: Rev. Proc. 2025-32.
QCD limits in earlier years
Sources (7)
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The annual QCD exclusion was $100,000 through 2023 and is inflation-indexed for tax years beginning after 2023 (SECURE 2.0 § 307), rounded to the nearest $1,000: $105,000 for 2024, $108,000 for 2025, $111,000 for 2026.
- 26 U.S.C. § 408 (LII), § 408(d)(8)(G)(i)
In the case of any taxable year beginning after 2023, each of the dollar amounts in subparagraphs (A) and (F) shall be increased
Checked 2026-10-09. - IRS Notice 2023-75 (2024 limits), Section 408(d)(8) paragraph
is increased from $100,000 to $105,000.
Checked 2026-10-09. - IRS Notice 2024-80 (2025 limits), Section 408(d)(8) paragraph
is increased from $105,000 to $108,000.
Checked 2026-10-09. - IRS Notice 2025-67 (2026 limits), Section 408(d)(8) paragraph
is increased from $108,000 to $111,000.
Checked 2026-10-09.
- 26 U.S.C. § 408 (LII), § 408(d)(8)(G)(i)
Once in a lifetime, a QCD may fund a charitable remainder annuity trust, charitable remainder unitrust, or charitable gift annuity, if the entity is funded only by QCDs, only the owner and/or spouse hold the (nonassignable) income interest, and a CGA starts fixed payments of 5% or more within 1 year. The limit is $53,000 (2024), $54,000 (2025), $55,000 (2026) and counts within the annual QCD limit. Payments received are ordinary income. A statement must be attached to the return.
- 26 U.S.C. § 408 (LII), § 408(d)(8)(F)(i)(I)
an election is not in effect under this subparagraph for a preceding taxable year
Checked 2026-10-09. - 26 U.S.C. § 408 (LII), § 408(d)(8)(F)(ii)(III)
commences fixed payments of 5 percent or greater not later than 1 year from the date of funding.
Checked 2026-10-09. - 26 U.S.C. § 408 (LII), § 408(d)(8)(F)(iv)
no person holds an income interest in the split-interest entity other than the individual for whose benefit such account is maintained, the spouse of such individual, or both
Checked 2026-10-09. - 26 U.S.C. § 408 (LII), § 408(d)(8)(F)(v)(I)
shall be treated as ordinary income in the hands of the beneficiary
Checked 2026-10-09. - IRS Notice 2023-75 (2024 limits), Section 408(d)(8)(F) paragraph
is increased from $50,000 to $53,000.
Checked 2026-10-09. - IRS Notice 2024-80 (2025 limits), Section 408(d)(8)(F) paragraph
is increased from $53,000 to $54,000.
Checked 2026-10-09. - IRS Notice 2025-67 (2026 limits), Section 408(d)(8)(F) paragraph
from $54,000 to $55,000.
Checked 2026-10-09. - Instructions for Form 1040 (2025), Line 4a/4b, Exception 3
This includes any amount (up to $54,000) of a one-time QCD to a split-interest entity (SIE).
Checked 2026-10-09.
- 26 U.S.C. § 408 (LII), § 408(d)(8)(F)(i)(I)
2026 standard deduction: $32,200 married filing jointly, $16,100 single or married filing separately, $24,150 head of household. Additional amount for age 65+ or blind: $1,650 per qualifying person if married, $2,050 if unmarried and not a surviving spouse. (2025 under OBBBA: $31,500 / $15,750 / $23,625.)
- Rev. Proc. 2025-32 (2026 inflation adjustments), § 4.14(1)-(3)
the additional standard deduction amount under § 63(f) for the aged or the blind is $1,650.
Checked 2026-10-09. - IRS newsroom: tax inflation adjustments for tax year 2026 (IR-2025-103), Standard deduction paragraph
the standard deduction rises to $16,100 for tax year 2026, and for heads of households, the standard deduction will be $24,150.
Checked 2026-10-09. - Rev. Proc. 2025-32, § 3.14(1), standard deduction table
Married Individuals Filing Joint Returns and Surviving Spouses (§ 1(j)(2)(A)) $32,200
Checked 2026-10-09. - Rev. Proc. 2025-32, § 3.14(3)
The additional standard deduction amount is increased to $2,050 if the individual is also unmarried and not a surviving spouse.
Checked 2026-10-09.
- Rev. Proc. 2025-32 (2026 inflation adjustments), § 4.14(1)-(3)
For 2025 through 2028, each taxpayer (and spouse on a joint return) age 65+ by year end gets an extra $6,000 deduction, available whether or not they itemize, reduced by 6% of modified AGI above $75,000 ($150,000 joint). Married couples must file jointly; a valid SSN is required.
- 26 U.S.C. § 151 (LII), § 151(d)(5)(C)(i)
In the case of a taxable year beginning before January 1, 2029 , there shall be allowed a deduction in an amount equal to $6,000 for each qualified individual
Checked 2026-10-09. - 26 U.S.C. § 151 (LII), § 151(d)(5)(C)(iii)(I)
shall be reduced (but not below zero) by 6 percent of so much of the taxpayer’s modified adjusted gross income as exceeds $75,000 ($150,000 in the case of a joint return).
Checked 2026-10-09. - Instructions for Form 1040 (2025), Schedule 1-A, Part V
You can claim this deduction whether you claim the standard deduction or itemize deductions
Checked 2026-10-09. - Instructions for Form 1040 (2025), Schedule 1-A, Part V
If you are married, you must file a joint return with your spouse to claim this deduction.
Checked 2026-10-09.
- 26 U.S.C. § 151 (LII), § 151(d)(5)(C)(i)
Beginning in 2026, taxpayers who do not itemize may deduct up to $1,000 ($2,000 joint) of cash gifts to § 170(b)(1)(A) public charities, excluding gifts to supporting organizations and donor-advised funds.
- 26 U.S.C. § 170 (LII), § 170(p)
the deduction under this section shall be equal to the deduction, not in excess of 1,000 ($2,000 in the case of a joint return)
Checked 2026-10-09. - 26 U.S.C. § 170 (LII), Amendment note, P.L. 119-21 § 70424(a)
substituted “$1,000 ($2,000” for “$300 ($600”
Checked 2026-10-09. - 26 U.S.C. § 170 (LII), Effective date note, P.L. 119-21 § 70424(b)
shall apply to taxable years beginning after December 31, 2025 .
Checked 2026-10-09.
- 26 U.S.C. § 170 (LII), § 170(p)
The QCD must satisfy § 170 deductibility rules (other than percentage limits), including the contemporaneous written acknowledgment requirement for gifts of $250 or more. Any benefit received (e.g., a gala dinner) can disqualify the QCD because the entire distribution must be deductible.
- 26 U.S.C. § 408 (LII), § 408(d)(8)(C)
only if a deduction for the entire distribution would be allowable under section 170
Checked 2026-10-09. - IRS Notice 2007-7, A-39
including the substantiation requirements under § 170(f)(8).
Checked 2026-10-09. - 26 U.S.C. § 170 (LII), § 170(f)(8)(A)
No deduction shall be allowed under subsection (a) for any contribution of $250 or more unless the taxpayer substantiates the contribution by a contemporaneous written acknowledgment
Checked 2026-10-09. - IRS Publication 590-B (2025), Ch. 2, QCDs
you must have the same type of acknowledgment of your contribution that you would need to claim a deduction for a charitable contribution.
Checked 2026-10-09.
- 26 U.S.C. § 408 (LII), § 408(d)(8)(C)
2026 IRMAA (based generally on 2024 MAGI): the first tier begins above $218,000 MAGI for married filing jointly and above $109,000 for single, head of household, or qualifying surviving spouse. Joint tiers: >$218,000–$274,000; >$274,000–$342,000; >$342,000–$410,000; >$410,000–<$750,000; ≥$750,000. Single tiers: >$109,000–$137,000; >$137,000–$171,000; >$171,000–$205,000; >$205,000–<$500,000; ≥$500,000. Total 2026 Part B premium by tier: $284.10, $405.80, $527.50, $649.20, $689.90 per month; Part D IRMAA $14.50, $37.50, $60.40, $83.30, $91.00 plus plan premium. Tiers are step functions: one dollar over a boundary applies the full tier.
- SSA POMS HI 01101.010 (12/02/2025), B. MAGI thresholds
Married, filing jointly $194,000 $206,000 $212,000 $218,000 All other filing statuses $97,000 $103,000 $106,000 $109,000
Checked 2026-10-09. - SSA POMS HI 01101.020 (12/02/2025), B.2 (2026, married filing jointly)
More than $218,000 but less than or equal to $274,000 $284.10 $14.50 + Plan premium More than $274,000 but less than or equal to $342,000 $405.80 $37.50 + Plan premium More than $342,000 but less than or equal to $410,000 $527.50 $60.40 + Plan premium More than $410,000 but less than $750,000 $649.20 $83.30 + Plan premium Greater than or equal to $750,000 $689.90 $91.00 + Plan Premium
Checked 2026-10-09. - SSA POMS HI 01101.020 (12/02/2025), B.1 (2026, single/HOH/QSS)
More than $109,000 but less than or equal to $137,000 $284.10 $14.50 + Plan premium More than $137,000 but less than or equal to $171,000 $405.80 $37.50 + Plan premium More than $171,000 but less than or equal to $205,000 $527.50 $60.40 + Plan premium More than $205,000 but less than $500,000 $649.20 $83.30 + Plan Premium Greater than or equal to $500,000 $689.90 $91.00 + Plan Premium
Checked 2026-10-09.
- SSA POMS HI 01101.010 (12/02/2025), B. MAGI thresholds