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Can You Do a QCD From an Inherited IRA? Rules, the 10-Year Rule and Reporting

Josh Rendler, CFP®

Creator of Motion Retirement

Updated 2026-10-12 · Tax year 2026 · Figures checked October 10, 2026 · How this is checked

Can you do a QCD from an inherited IRA?

Yes, if you are 70½ or older on the day the money leaves the account. Your age counts, not the age of the person who died. The gift is a QCD (money sent straight from your IRA to a charity at 70½ or older, not taxed as income, up to a yearly limit). It works from an inherited IRA (an IRA you get from someone who died) much as it does from your own IRA. Many inherited IRAs need a yearly withdrawal, depending on when the owner died. This is the RMD (the least you must take out of a regular IRA each year once you reach a set age). A QCD counts toward it.

  • You must be 70½ or older. The age of the person who died doesn't matter.
  • A QCD counts toward the inherited account's RMD. It never counts toward your own IRA's RMD, and the reverse is true too.
  • If the owner died after 2019, many heirs must empty the account by the end of the 10th year after the death. It's the 10-year rule (the rule that most heirs must empty an inherited IRA by the end of the 10th year after the death). Some must also take money out every year.
  • By my reading, all your QCDs, own and inherited, share one limit per person: $111,000 for 2026, up from $108,000 for 2025.
  • Your IRA firm sends a Form 1099-R (the tax form that reports money paid out of an IRA or an annuity). For an inherited traditional IRA, it shows the gift with code 4. You claim the QCD on your own tax return.
Jump to a question

This page is for people who inherited an IRA and give to charity. These accounts come with tighter deadlines than they used to. If you are old enough for QCDs, giving from the inherited account can turn some of that taxed money into tax-free gifts.

Planning to leave your own IRA to charity? That is a different topic. See naming charities as IRA beneficiaries.

Can you do a QCD from an inherited IRA?

Yes, if you are at least 70½ on the date the money goes out.

A QCD must come from an IRA — traditional, rollover or inherited.1 From an inherited IRA, you, the heir, must be 70½ or older.1 A Roth IRA generally can’t be used, because only money that would otherwise be taxed can be a QCD.2 A SEP or SIMPLE IRA can be used only in some years.1 It can’t if an employer puts money in for the plan year ending with or within your tax year.3 Money from your own pay put into a SIMPLE IRA counts as an employer contribution.3 A 401(k), 403(b) or other workplace plan can’t make a QCD.1

The age of the person who died doesn’t matter. Say you are 72 and inherit from a parent who was 95. You can make QCDs. Your sibling who is 55 can’t. And if the 10-year rule applies, the account has to be emptied before they turn 70½.

Every other QCD rule works the same as for your own IRA:

  • Who pays the charity: Paid by the IRA firm straight to the charity, never to you first.456.
  • The yearly cap: $111,000 per IRA owner in 2026 ($108,000 in 2025).789. By my reading, your own and inherited IRAs share that one limit.

The money also has to reach the right kind of charity. Three kinds are out: a donor-advised fund (a giving account at a charity that holds your gifts until you pick where they go), a supporting organization (a charity set up to help one or more specific public charities) and most private foundations (a charity funded mostly by one person, family or company, not a public charity). What’s left is usually a public charity (a charity like a church, school or hospital that gets the best tax treatment for gifts).

A QCD must go to a public charity or one of a few special kinds of foundation.10 It can’t go to a donor-advised fund, a supporting organization, or most private foundations.10 The charity generally has to be organized in the United States or a U.S. possession.11 Being organized under U.S., state or D.C. law also counts.11

There is one more test, and it is about what you could have deducted. It leans on two ideas. One is the yearly caps that tie a deduction to your AGI (your total income minus a few set subtractions, the number many tax rules start from). The other is the charity receipt (the written receipt a charity gives you for a large gift, needed before you file) a deduction needs.

A QCD must be a gift you could fully deduct if it weren’t a QCD.12 By my reading, a benefit you get back, like a dinner, can stop it from counting.12 A small token item doesn’t count. That holds if the charity correctly decides it isn’t worth much and says the gift is fully deductible.13 The AGI caps on deductions don’t count for this test.14 For a QCD of $25012 or more, you need the same charity receipt a deduction needs.12

Each IRA firm sets its own rules on how it pays. Firms differ on whether they will send shares rather than cash. It’s worth asking yours before you plan the gift.

Does a QCD from an inherited IRA count toward the RMD?

Yes. It counts toward the RMD of the account it comes from, and that includes an inherited IRA.

A QCD counts toward your required minimum distribution (RMD) for the year.15 Taking out more than your RMD doesn’t earn credit toward a later year’s RMD.16

There is one hard limit, and it comes from the law, not your IRA firm.

If you own more than one traditional IRA, you figure an RMD for each one.17 Then you can add them up and take the total from any one or more of those IRAs.17

Inherited IRAs are their own group. You can add up the RMDs on traditional IRAs you got from the same person. Then you can take the total from any of them. You can’t add them to your own IRAs, or to IRAs you got from someone else.18 An inherited Roth IRA is counted on its own. Its RMD can be met from another Roth IRA if both came from the same person. Money from a non-Roth IRA can’t meet it.19 By my reading, the rules don’t say whether two inherited IRAs on different payout schedules can be added up.20 So it’s worth asking your IRA firm first.

QCD made from Can count toward
Your own IRA Your own IRAs’ RMDs only
A traditional IRA inherited from your mother RMDs on traditional IRAs inherited from your mother only
A traditional IRA inherited from your father RMDs on traditional IRAs inherited from your father only

Order matters too.

A QCD counts in the year the IRA firm pays it.21 The first dollars out of your IRA each year count toward your RMD.21 By my reading, a taxable withdrawal taken earlier in the year can’t be turned into a QCD later.21

So a taxed withdrawal in March uses up the inherited account’s RMD before a later QCD can. See QCDs and RMDs for more on order.

How does the 10-year rule work with QCDs?

For deaths after 2019, most heirs named on the account must empty it by the end of the 10th year.222324. A QCD is one way to take money out before that deadline without paying tax. Whether you also owe a withdrawal each year turns on the owner’s required beginning date (the deadline for your first required IRA withdrawal).24

Who has to follow the 10-year rule?

Most heirs. Age is not the only test.

The smaller group that gets more time is called an eligible designated beneficiary (an heir, like a spouse, who may spread inherited IRA payouts over life. A minor child can only until age 21). The glossary entry for that term lists who is in that group.

An adult child who is 70½ or older is usually more than 10 years younger than the parent. So the 10-year rule usually applies to them.

These rules are for a person named on the account. If the IRA passes to an estate, different deadlines apply. Did the owner die before their required beginning date? Then a 5-year rule applies.2526 If they died on or after it, the payout runs over the owner’s own life expectancy instead.27 Some trusts are treated like a named person.25 It’s worth asking your IRA firm and tax preparer.

Do you have to take money out every year?

It depends on when the owner died. The key date is their required beginning date. The table below is for heirs the 10-year rule applies to. An heir who stretches over their own life expectancy takes a withdrawal every year instead.

Owner died (10-year-rule heirs) Yearly withdrawals in years 1 to 9? Year 10
Before their required beginning date No. Nothing is due before year 10 Empty the account
On or after their required beginning date Yes. Yearly RMDs keep going Empty the account

There is also the year of death. If the owner died on or after their required beginning date, the heirs must take what’s left of that year’s RMD.28 By my reading, if you’re 70½ or older, a QCD from the inherited IRA can count toward it, like any other RMD.

How can QCDs fit into the 10 years?

If you already give to charity each year, giving through the inherited IRA can do two things at once. It can meet the yearly RMD, when one is due, without adding to your taxed income. It also shrinks what must come out as taxed income by year 10.

QCDs don’t change the deadline, and they can’t go past the yearly limit. So they rarely empty a large inherited IRA alone. They lower the part that gets taxed.

How do you make a QCD from an inherited IRA?

You ask the IRA firm to send money from the inherited IRA straight to the charity. These steps are a common way to do it:

  1. Check that you are 70½ or older on the day the money will go out.
  2. Ask your IRA firm for this year’s RMD on the inherited account.
  3. Ask the firm for its QCD form for inherited accounts. Name the charity and the amount.
  4. Do the QCD before any taxed withdrawals this year, so it counts toward the RMD.
  5. If the QCD is smaller than the RMD, take the rest as a taxed withdrawal.
  6. Get the charity’s written receipt before you file your taxes.
  7. Tell your tax preparer which part of the year’s withdrawals went to charity.

Keep these records together: the firm’s letter showing it paid the charity, the charity’s receipt, and the 1099-R.

Already took the whole account out as one lump sum? That money was paid to you, so it can’t become a QCD now. You may still be able to deduct a cash gift. If you itemize: From 2026, itemized gifts count only above 0.5% of AGI.303132. If you don’t: Up to $1,000 ($2,000 joint) of cash to public charities, from 2026, if you don't itemize.33343536. See the 2026 changes for the yearly caps.

Worked example: an adult child, 72, inherits from a parent

Worked example · tax year 2026QCDs from an inherited IRA during the 10-year period
Assumptions
  • Hypothetical beneficiary, age 72 in 2026, inherited a traditional IRA from a parent who died in 2024 at age 81.
  • The parent was past their required beginning date. The heir is more than 10 years younger than the parent. The heir is not disabled or chronically ill. So the 10-year rule applies, with yearly withdrawals.
  • The inherited IRA's 2026 required distribution is assumed to be $14,000 (figured by the custodian; not computed here). The parent made no nondeductible contributions to it.
  • The beneficiary gives $10,000 a year to qualified public charities and has made no other QCDs in 2026.
  • Files as single and takes the standard deduction. In 2026 a non-itemizer can deduct up to $1,000 of cash gifts to public charities, so the cash route gets that deduction and the QCD route does not.
  • AGI is $130,000 with the QCD and $140,000 without it. After the standard deduction, the age-65 amount ($2,050) and the senior deduction, taxable income is $109,150 with the QCD and $118,750 without it. State tax ignored.
  • At 72 the heir gets the $6,000 senior deduction, cut by 6% of modified AGI over $75,000: $2,700 with the QCD, $2,100 without.

Step 1: No QCD. The heir takes the $14,000 RMD as taxed income. Then they write $10,000 of checks to charity from the bank.

Item Amount
Taxed inherited IRA withdrawal $14,000
Added to adjusted gross income $14,000

Step 2: QCD first. In March the IRA firm sends $10,000 straight to the charities. Then the heir takes the rest of the RMD.

Item Amount
RMD for the year $14,000
QCD from the inherited IRA (counts toward the RMD) $10,000
RMD left ($14,000 − $10,000) $4,000
Taxed withdrawal $4,000
Added to adjusted gross income $4,000

Step 3: The difference.

Item Amount
Added to adjusted gross income, no QCD $14,000
Added to adjusted gross income, with QCD $4,000
Drop in adjusted gross income $10,000
Plus senior deduction kept by the lower AGI (6% × $10,000) $600
Less the cash-gift deduction the no-QCD route gets −$1,000
Drop in taxable income ($118,750 − $109,150) $9,600
Tax rate at $109,150 and $118,750 taxable income 24%37 / 24%37
Federal tax saved ($9,600 × 24%37, all in one bracket) $2,304

The no-QCD route gets a small deduction for cash gifts. It is called the non-itemizer charitable deduction (a 2026 deduction for cash gifts to charity, even if you skip itemizing). It lowers your taxable income (the part of your income that tax rates are actually charged on), not your adjusted gross income.

Say the heir had enough other write-offs to list deductions instead. Then more of the cash gifts might count, which would shrink the gap. With no other write-offs, listing deductions would lose here. The QCD still keeps the $10,000 out of adjusted gross income. A deduction does not.

The heir could do the same $10,000 QCD each year of the 10. That lowers the taxed withdrawals needed to empty the account. It doesn’t replace them.

How is a QCD from an inherited IRA reported?

Your IRA firm reports it on Form 1099-R with code 4. That is the code for money paid after a death. You claim the QCD on your own return, starting at line 4a (the lines on your tax return where IRA withdrawals and QCDs are reported). Did the person who died make nondeductible contributions to that IRA? That basis (what you paid for an investment, or after-tax money put in an IRA, used to figure what part is taxed) stays with the inherited IRA.38 Form 8606 (the tax form that tracks money in an IRA you already paid tax on) figures the taxed part. Your own IRAs get their own Form 8606, separate from the inherited one.39

Your IRA firm reports a QCD on Form 1099-R as an ordinary IRA payout.40 It uses code 7 from your own IRA, or code 4 from an inherited IRA.40 For 2026 it may add code Y, but it doesn’t have to.41 Code Y pairs only with codes 4, 7 or K, and none of those is a Roth IRA code.42 On the 2025 Form 1040, put the whole payout on line 4a.43 Put only the part that isn’t a QCD on line 4b, and check box 2 on line 4c.4340 If you ever made nondeductible IRA contributions, Form 8606 figures line 4b.44

The 2026 form isn’t out yet. See how to report a QCD for each step.

Spouses: treat the IRA as your own, or keep it inherited?

A spouse who inherits a traditional IRA can generally treat it as their own, or roll it into their own IRA.45 Anyone else who inherits one can’t treat it as their own.45

A spouse can make that choice if they are the only beneficiary and are free to take out any amount.46 By my reading, a spouse who shares the IRA with other heirs can’t make it.46 A spouse can instead keep it as an inherited IRA.

For QCDs, the age test is the same either way: 70½ or older on the day the money leaves the IRA.47.

Question Treat as own IRA Keep it inherited
QCD age test Spouse’s own age, 70½ Spouse’s own age, 70½
1099-R code for the QCD (traditional IRA) 7 4
RMDs add up with the spouse’s other IRAs? Yes, it is now the spouse’s IRA No, only with IRAs from the same person who died
When RMDs start Spouse’s own RMD age Set by the inherited-IRA rules for spouses

Some surviving spouses are 70½ or older and give each year. Treating the IRA as their own means one set of RMDs and one IRA to give from. Keeping it inherited keeps the accounts separate. Younger spouses may have reasons to keep it inherited, but they can’t do QCDs yet. Which way fits depends on age, income needs and RMD timing. It’s worth working through with your tax adviser.

What about inherited Roth IRAs?

Usually none of it can be a QCD.

Only money that would otherwise be taxed can be a QCD.2 A qualified Roth withdrawal is already tax-free, so it can’t be one.482

Only a part of the payout that would be taxed could count. A tax-free Roth payout isn’t a QCD.

Common mistakes

  • Doing a QCD before you are 70½. Your age counts, not the owner’s: 70½ or older on the day the money leaves the IRA.47.
  • Using your own IRA to meet the inherited IRA’s RMD. The two groups don’t mix.18
  • Taking a taxed withdrawal first. By my reading, that money counts toward the RMD before the QCD does.
  • Going over the limit. All your QCDs share one limit: $111,000 per IRA owner in 2026 ($108,000 in 2025).789. By my reading, that includes inherited IRAs.
  • Thinking nothing is due until year 10. That holds only if the 10-year rule applies and the owner died before their required beginning date.
  • Moving the inherited IRA into your own IRA when you are not the spouse. Only a spouse can treat an inherited IRA as their own.
For CPAs and attorneysNon-spouse transfers and spouse RMD tables

A non-spouse beneficiary can’t roll amounts into or out of an inherited IRA; only a trustee-to-trustee transfer to another inherited IRA in the decedent’s name is allowed. 45 A spouse who is the sole beneficiary and keeps beneficiary status uses the Single Life table each year; one who treats the IRA as their own uses the Uniform Lifetime table.49

Sources (49)

Show

  1. QCDs may come from a traditional IRA, an inherited IRA if the beneficiary is 70½. Only an amount that would otherwise be includible in gross income can be a QCD (§ 408(d)(8)(B)), so a qualified (tax-free) Roth IRA distribution cannot be one. A SEP or SIMPLE IRA is eligible only if it is not "ongoing" — i.e., no employer contribution for the plan year ending with or within the tax year. 401(k), 403(b) and other employer plans are not IRAs and cannot make QCDs.

    • 26 U.S.C. § 408 (LII), § 408(d)(8)(B)means any distribution from an individual retirement plan (other than a plan described in subsection (k) or (p)) Checked 2026-10-09.
    • IRS Notice 2007-7, A-36that is neither an ongoing SEP IRA described in § 408(k) nor an ongoing SIMPLE IRA described in § 408(p). Checked 2026-10-09.
    • IRS Notice 2007-7, A-37is available for distributions from an IRA maintained for the benefit of a beneficiary after the death of the IRA owner if the beneficiary has attained age 70½ Checked 2026-10-09.
    • Instructions for Forms 1099-R and 5498 (current online version, covers 2026), Box 7a, Qualified charitable distributions (QCDs)Code 4 for a QCD from an inherited (death distribution) IRA Checked 2026-10-09.

  2. A distribution is a QCD only to the extent it would be includible in gross income without the QCD exclusion (§ 408(d)(8)(B) flush language). A qualified Roth IRA distribution is not includible, so it cannot be a QCD.

    • 26 U.S.C. § 408(d)(8)(B), § 408(d)(8)(B), flush languageA distribution shall be treated as a qualified charitable distribution only to the extent that the distribution would be includible in gross income without regard to subparagraph (A). Checked 2026-10-10.

  3. A SEP or SIMPLE IRA is 'ongoing' (and cannot make a QCD) if an employer contribution is made for the plan year ending with or within the owner's tax year. SIMPLE salary-reduction deferrals are made as elective employer contributions, so money deferred from your own pay into a SIMPLE IRA makes it ongoing.

    • IRS Notice 2007-7, A-36a SEP IRA or a SIMPLE IRA is treated as ongoing if it is maintained under an employer arrangement under which an employer contribution is made for the plan year ending with or within the IRA owner's taxable year in which the charitable contributions would be made. Checked 2026-10-10.
    • 26 U.S.C. § 408 (LII), § 408(p)(2)(A)(i)as elective employer contributions to a simple retirement account on behalf of the employee Checked 2026-10-10.

  4. The IRA trustee must pay the charity directly; a distribution paid to the owner and then donated is not a QCD. (Whether a check the owner writes from an IRA checkbook counts is not addressed by this source — see rw-qb-check-from-ira-a41.)

    • 26 U.S.C. § 408 (LII), § 408(d)(8)(B)(i)which is made directly by the trustee to an organization described in section 170(b)(1)(A) Checked 2026-10-09.
    • IRS Notice 2007-7, A-41will be considered a direct payment by the IRA trustee to the charitable organization for purposes of § 408(d)(8)(B)(i). Checked 2026-10-09.

  5. A QCD is a distribution from an IRA made directly by the IRA trustee to an eligible charity. The statute and IRS guidance say nothing about the payment method (check, wire, electronic transfer) beyond that the trustee must make it directly to the charity. Money paid to the owner first is not paid directly to the charity.

    • 26 U.S.C. § 408 (LII), § 408(d)(8)(B)(i)means any distribution from an individual retirement plan (other than a plan described in subsection (k) or (p))— (i) which is made directly by the trustee to an organization described in section 170(b)(1)(A) Checked 2026-10-10.
    • IRS Publication 590-B (2025), Ch. 2, Qualified charitable distributions (QCDs)A QCD is generally a nontaxable distribution made directly by the trustee of your IRA (other than an ongoing SEP or SIMPLE IRA) to an organization eligible to receive tax-deductible contributions. Checked 2026-10-10.

  6. IRS Notice 2007-7 treats a check from an IRA, made payable to an eligible charity and delivered by the IRA owner, as a direct payment by the IRA trustee. The notice does not say whether this covers a check the owner writes personally on an IRA checkbook, and no fetched IRS text addresses owner-written IRA checkbook checks.

    • IRS Notice 2007-7, Q-41/A-41If a check from an IRA is made payable to a charitable organization described in § 408(d)(8) and delivered by the IRA owner to the charitable organization, the payment to the charitable organization will be considered a direct payment by the IRA trustee to the charitable organization for purposes of § 408(d)(8)(B)(i). Checked 2026-10-10.

  7. 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.

  8. The limit applies per IRA owner. On a joint return each spouse may exclude up to the limit, but only from IRAs that spouse owns; one spouse cannot use the other's unused limit.

    • IRS Publication 590-B (2025), Ch. 2, QCDsIf you file a joint return, your spouse can also have a QCD and exclude up to $108,000. Checked 2026-10-09.
    • IRS Notice 2007-7, A-34For married individuals filing a joint return, the limit is $100,000 per individual IRA owner. Checked 2026-10-09.

  9. The QCD exclusion cap applies to the aggregate amount of qualified charitable distributions with respect to a taxpayer during a taxable year, not per account.

    • 26 U.S.C. § 408 (LII), § 408(d)(8)(A)So much of the aggregate amount of qualified charitable distributions with respect to a taxpayer made during any taxable year which does not exceed $100,000 shall not be includible in gross income of such taxpayer for such taxable year. Checked 2026-10-09.

  10. The recipient must be a § 170(b)(1)(A) organization. Donor-advised funds and § 509(a)(3) supporting organizations are excluded by statute. Private non-operating foundations are excluded because they are not § 170(b)(1)(A) organizations (only foundations described in § 170(b)(1)(F) — operating, pass-through, and pooled-fund — are listed).

    • 26 U.S.C. § 408 (LII), § 408(d)(8)(B)(i)(other than any organization described in section 509(a)(3) or any fund or account described in section 4966(d)(2)) Checked 2026-10-09.
    • IRS Notice 2007-7, A-35other than supporting organizations described in § 509(a)(3) or donor advised funds that are described in § 4966(d)(2). Checked 2026-10-09.
    • 26 U.S.C. § 170 (LII), § 170(b)(1)(A)(vii)(vii) a private foundation described in subparagraph (F), Checked 2026-10-09.

  11. A 'charitable contribution' under § 170(c)(2) must go to an organization created or organized in the United States or a possession, or under US, state or DC law. Because a QCD must be one for which a deduction for the entire distribution would be allowable under § 170, a gift paid directly to a foreign organization generally cannot be a QCD.

    • 26 U.S.C. § 170 (LII), § 170(c)(2)(A)(A) created or organized in the United States or in any possession thereof, or under the law of the United States Checked 2026-10-10.
    • 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 2026-10-10.

  12. 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-39including 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, QCDsyou 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.

  13. A donor need not reduce a contribution for a benefit of only token value when the charity correctly determines the value isn't substantial and tells the donor the payment is fully deductible. So such a token item does not stop a gift from being fully deductible.

    • IRS Publication 526 (2025), Contributions From Which You Benefit, Token itemsYou don’t have to reduce your contribution by the value of any benefit you receive if both of the following are true. You receive only a small item or other benefit of token value. The qualified organization correctly determines that the value of the item or benefit you received isn’t substantial and informs you that you can deduct your payment in full. Checked 2026-10-10.

  14. For the QCD test that the entire distribution be deductible under § 170, the § 170(b) percentage-of-AGI limits are disregarded, so a large QCD does not fail because a deduction of that size would exceed those limits.

    • 26 U.S.C. § 408 (LII), § 408(d)(8)(C)only if a deduction for the entire distribution would be allowable under section 170 (determined without regard to subsection (b) thereof and this paragraph). Checked 2026-10-10.

  15. A QCD counts toward the IRA owner's (or beneficiary's) required minimum distribution for the year.

    • IRS Publication 590-B (2025), Ch. 1, Required minimum distributions noteA qualified charitable distribution will count towards your required minimum distribution. Checked 2026-10-09.
    • IRS Notice 2007-7, A-42The amount distributed in a qualified charitable distribution is an amount distributed from the IRA for purposes of §§ 408(a)(6), 408(b)(3), and 408A(c)(5). Checked 2026-10-09.

  16. Distributing more than the RMD in one year (including through a QCD larger than the RMD) does not create a credit toward future years' RMDs.

    • IRS Publication 590-B (2025), Ch. 1, Miscellaneous Rules for Required Minimum Distributions, More than minimum receivedIf, in any year, you receive more than the required minimum amount for that year, you won't receive credit for the additional amount when determining the minimum required amounts for future years. Checked 2026-10-09.

  17. An owner of more than one traditional IRA must figure a separate RMD for each IRA but may total the amounts and take the total from any one or more of the IRAs. The same applies to a designated beneficiary of more than one IRA owned by the same decedent.

    • IRS Publication 590-B (2025), Ch. 1, Miscellaneous Rules for Required Minimum Distributions, More than one IRAyou must determine a separate required minimum distribution for each IRA. However, you can total these minimum amounts and take the total from any one or more of the IRAs. The same rule applies if you are a designated beneficiary of more than one IRA that was owned by a single decedent. Checked 2026-10-09.

  18. IRAs a person holds as beneficiary of one decedent are aggregated with each other for RMD purposes, but not with IRAs the person holds as owner or as beneficiary of a different decedent.

    • 26 CFR § 1.408-8 (LII), § 1.408-8(e)(2)(ii)IRAs that a person holds as a beneficiary of a decedent are aggregated for purposes of paragraph (e)(1) of this section, but those amounts are not aggregated with IRAs that the person holds as the owner or as the beneficiary of a different decedent. Checked 2026-10-10.

  19. Section 401(a)(9) applies separately to Roth IRAs and to IRAs that are not Roth IRAs: a beneficiary required to receive minimum distributions under a Roth IRA may satisfy one Roth IRA's minimum distribution from another Roth IRA only if both were inherited from the same decedent, and a distribution from an IRA that is not a Roth IRA may not be used to satisfy a Roth IRA's required minimum distribution.

    • 26 CFR § 1.408A-6 (LII), Q&A-15In addition, an individual required to receive minimum distributions as a beneficiary under a Roth IRA can only satisfy the minimum distributions for one Roth IRA by distributing from another Roth IRA if the Roth IRAs were inherited from the same decedent. Checked 2026-10-12.
    • 26 CFR § 1.408-8 (LII), § 1.408-8(e)(3)Distributions from an IRA that is not a Roth IRA may not be used to satisfy the required minimum distribution requirements with respect to a Roth IRA Checked 2026-10-12.

  20. Publication 590-B lets a designated beneficiary of more than one IRA owned by a single decedent total those required minimum distributions and take the total from any one or more of them; it does not state whether inherited IRAs on different payout schedules may be totaled.

    • IRS Publication 590-B, Ch. 1, Miscellaneous Rules for Required Minimum DistributionsIf you are the owner of more than one traditional IRA, you must determine a separate required minimum distribution for each IRA. However, you can total these minimum amounts and take the total from any one or more of the IRAs. Checked 2026-10-11.
    • IRS Publication 590-B, Ch. 1, Miscellaneous Rules for Required Minimum DistributionsThe same rule applies if you are a designated beneficiary of more than one IRA that was owned by a single decedent. Checked 2026-10-11.

  21. QCDs count for the calendar year in which the trustee makes the distribution (exclusion is per taxable year). Under the RMD rules, the first amounts distributed in a year are treated as the RMD, so a taxable withdrawal taken earlier in the year satisfies the RMD and cannot be converted into a QCD by a later charitable distribution.

    • 26 U.S.C. § 408 (LII), § 408(d)(8)(A)made during any taxable year which does not exceed Checked 2026-10-09.
    • 26 CFR § 1.402(c)-2 (LII), § 1.402(c)-2(f)(2)(i) examplethe first $5,000 distributed will be treated as the required minimum distribution and will not be an eligible rollover distribution Checked 2026-10-09.

  22. For IRA owners who die after 2019, a designated beneficiary who is not an eligible designated beneficiary must empty the account by the end of the 10th year after death. Eligible designated beneficiaries are the surviving spouse, the owner's minor child, a disabled or chronically ill individual, or someone not more than 10 years younger than the owner. If the owner died before the required beginning date and the 10-year rule applies, no distribution is required before the 10th year; if the owner died on or after the required beginning date, the final regulations require annual distributions to continue until the account is fully distributed. Eligible designated beneficiaries generally use life-expectancy distributions; a minor child's 10-year period starts at majority.

    • IRS Publication 590-B (2025), What's New / Reminders, Modification of required distribution rules for designated beneficiariesAll distributions must be made by the end of the 10th year after death, except for distributions made to certain eligible designated beneficiaries. Checked 2026-10-09.
    • IRS Publication 590-B (2025), Ch. 1, IRA Beneficiaries, Eligible designated beneficiariesAn IRA beneficiary is an eligible designated beneficiary if the beneficiary is the owner's surviving spouse, the owner's minor child, a disabled individual, a chronically ill individual, or any other individual who is not more than 10 years younger than the IRA owner. Checked 2026-10-09.
    • IRS Publication 590-B (2025), Ch. 1, Payment under the 10-year ruleIf the IRA owner dies before the required beginning date and the 10-year rule applies, no distribution is required for any year before the 10th year. Checked 2026-10-09.
    • 26 CFR § 1.401(a)(9)-5 (LII), § 1.401(a)(9)-5(d)(1)(i)The requirement to take an annual distribution in accordance with the preceding sentence continues to apply for every distribution calendar year until the employee 's interest is fully distributed. Checked 2026-10-09.
    • IRS Publication 590-B (2025), Ch. 1, Individual designated beneficiariesThe terms of most IRAs require individual designated beneficiaries, who are eligible designated beneficiaries, to take required minimum distributions using the life expectancy rules Checked 2026-10-09.
    • IRS Publication 590-B (2025), Ch. 1, 10-year ruleupon the minor child beneficiary reaching the age of majority Checked 2026-10-09.

  23. A designated beneficiary who is not an eligible designated beneficiary must fully distribute an inherited IRA by the 10th anniversary of the owner's death.

    • IRS Publication 590-B (2025), IRA Beneficiaries, Individual designated beneficiariesIf the individual designated beneficiary is not an eligible designated beneficiary, the beneficiary is required to fully distribute the IRA by the 10th anniversary of the owner's death under the 10-year rule. Checked 2026-10-09.

  24. If the owner died on or after the required beginning date, a designated beneficiary takes yearly required distributions for years after the year of death, and a designated beneficiary who is not an eligible designated beneficiary must also finish within 10 years.

    • IRS Publication 590-B (2025), Ch. 1, Owner Died on or After Required Beginning DateIf the owner died on or after their required beginning date (defined earlier) and you are a designated beneficiary, base your required minimum distributions for years after the year of the owner’s death on the longer of: Checked 2026-10-10.
    • IRS Publication 590-B (2025), Ch. 1, Owner Died on or After Required Beginning DateDistributions to a designated beneficiary who is not an eligible designated beneficiary must be completed within 10 years of the death of the owner. Checked 2026-10-10.

  25. If the IRA beneficiary is not an individual (e.g., the owner's estate), different rules apply: the 5-year rule if the owner died before the required beginning date. Some trusts can be treated as designated beneficiaries.

    • IRS Publication 590-B (2025), Ch. 1, IRA BeneficiariesIf the owner’s beneficiary isn’t an individual (for example, if the beneficiary is the owner’s estate), the 5-year rule , discussed later, applies. Checked 2026-10-10.
    • IRS Publication 590-B (2025), Ch. 1, IRA Beneficiaries(But see Trust as beneficiary , later, for a discussion about treating trust beneficiaries as designated beneficiaries.) Checked 2026-10-10.

  26. The 5-year rule applies to beneficiaries who are not designated beneficiaries (such as the owner's estate) when the owner died before their required beginning date.

    • IRS Publication 590-B (2025), Ch. 1, IRA Beneficiaries, Owner Died Before Required Beginning Date, 5-year ruleThe 5-year rule applies to beneficiaries who are not designated beneficiaries if the owner died before their required beginning date. Checked 2026-10-11.

  27. When the owner died on or after the required beginning date and there is no designated beneficiary, required minimum distributions are figured using the owner's own life expectancy.

    • IRS Publication 590-B (2025), Ch. 1, Figuring the Owner's Required Minimum Distribution, Life expectancy (Owner Died on or After Required Beginning Date)If there is no designated beneficiary, use the owner's life expectancy. Checked 2026-10-11.

  28. If an IRA owner died on or after the required beginning date, the beneficiaries are responsible for distributing the owner's required minimum distribution for the year of death (to the extent not already taken).

    • IRS Publication 590-B (2025), Ch. 1, Distributions in the year of the owner's deathIf the owner died on or after the required beginning date, the IRA beneficiaries are responsible for figuring and distributing the owner's required minimum distribution in the year of death. Checked 2026-10-10.

  29. Pub 590-B (2025) reminds readers that the IRS will not assert the excise tax for certain missed 2024 RMDs if requirements are met (Notice 2024-35).

    • IRS Publication 590-B (2025), Reminders, Excise tax relief for certain 2024 required minimum distributionsThe IRS will not assert an excise tax in 2024 for missed required minimum distributions if certain requirements are met. Checked 2026-10-09.

  30. Starting in 2026, itemized charitable deductions are allowed only to the extent total contributions exceed 0.5% of the taxpayer's contribution base (AGI). Disallowed amounts may carry forward only in limited circumstances (new § 170(d)(1)(C) — not reviewed).

    • 26 U.S.C. § 170 (LII), § 170(b)(1)(I)shall be allowed only to the extent that the aggregate of such contributions exceeds 0.5 percent of the taxpayer’s contribution base Checked 2026-10-09.
    • 26 U.S.C. § 170 (LII), Effective date note, P.L. 119-21 § 70425(c)shall apply to taxable years beginning after December 31, 2025 . Checked 2026-10-09.

  31. The 0.5% floor applies to charitable contributions 'otherwise allowable (without regard to this subparagraph)' as a deduction, i.e., read here as the amount allowable after the percentage-of-AGI limits. This ordering is the reviewer's reading of the statute text; no IRS worked example was located.

    • 26 U.S.C. § 170 (LII), § 170(b)(1)(I)Any charitable contribution otherwise allowable (without regard to this subparagraph) as a deduction under this section shall be allowed only to the extent that the aggregate of such contributions exceeds 0.5 percent of the taxpayer’s contribution base for the taxable year. Checked 2026-10-09.

  32. The 0.5% floor is applied first against 20%-limit capital gain gifts, then 30% capital gain gifts, then 30%-limit (other) gifts, then conservation gifts, then 50% gifts, and last against 60% cash gifts.

    • 26 U.S.C. § 170 (LII), § 170(b)(1)(I)(i)first, by taking into account charitable contributions to which subparagraph (D) applies to the extent thereof, Checked 2026-10-09.
    • 26 U.S.C. § 170 (LII), § 170(b)(1)(I)(vi)sixth, by taking into account charitable contributions to which subparagraph (G) applies to the extent thereof. Checked 2026-10-09.

  33. 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.

  34. The non-itemizer deduction counts only cash contributions made during the year to § 170(b)(1)(A) organizations, not to § 509(a)(3) supporting organizations or for a new or existing donor-advised fund, and is computed without carryovers and without the 0.5% floor.

    • 26 U.S.C. § 170 (LII), § 170(p)which would be determined under this section if the only charitable contributions taken into account in determining such deduction were contributions made in cash during such taxable year (determined without regard to subsections (b)(1)(G)(ii), (b)(1)(I), and (d)(1)) Checked 2026-10-09.
    • 26 U.S.C. § 170 (LII), § 170(p)(1)-(2)to an organization described in section 509(a)(3), or (2) for the establishment of a new, or maintenance of an existing, donor advised fund Checked 2026-10-09.

  35. The § 170(p) deduction for non-itemizers (cash gifts, beginning 2026) does not apply to contributions for the establishment or maintenance of a donor-advised fund, or to § 509(a)(3) supporting organizations.

    • 26 U.S.C. § 170 (LII), § 170(p)(2)(2) for the establishment of a new, or maintenance of an existing, donor advised fund (as defined in section 4966(d)(2) ). Checked 2026-10-09.

  36. For a taxpayer who does not itemize, taxable income is AGI minus the standard deduction and other listed deductions, including the § 170(p) non-itemizer charitable deduction. That deduction therefore reduces taxable income but not AGI.

    • 26 U.S.C. § 63 (LII), § 63(b)the term “ taxable income ” means adjusted gross income , minus— (1) the standard deduction , (2) the deduction for personal exemptions provided in section 151, (3) any deduction provided in section 199A, (4) the deduction provided in section 170(p), Checked 2026-10-09.

  37. 2026 federal income tax brackets (ordinary income). Married filing jointly: 10% to $24,800; 12% to $100,800; 22% to $211,400; 24% to $403,550; 32% to $512,450; 35% to $768,700; 37% above. Single: 10% to $12,400; 12% to $50,400; 22% to $105,700; 24% to $201,775; 32% to $256,225; 35% to $640,600; 37% above.

    • Rev. Proc. 2025-32, § 3.01 Table 1 (MFJ)Not over $24,800 10% of the taxable income Checked 2026-10-09.
    • Rev. Proc. 2025-32, § 3.01 Table 1 (MFJ)Over $24,800 but not over $100,800 $2,480 plus 12% of the excess over $24,800 Checked 2026-10-09.
    • Rev. Proc. 2025-32, § 3.01 Table 1 (MFJ)Over $100,800 but not over $211,400 Checked 2026-10-09.
    • Rev. Proc. 2025-32, § 3.01 Table 1 (MFJ)Over $211,400 but not over $403,550 Checked 2026-10-09.
    • Rev. Proc. 2025-32, § 3.01 Table 1 (MFJ)Over $403,550 but not over $512,450 Checked 2026-10-09.
    • Rev. Proc. 2025-32, § 3.01 Table 1 (MFJ)Over $512,450 but not over $768,700 Checked 2026-10-09.
    • Rev. Proc. 2025-32, § 3.01 Table 3 (single)Not over $12,400 10% of the taxable income Over $12,400 but not over $50,400 Checked 2026-10-09.
    • Rev. Proc. 2025-32, § 3.01 Table 3 (single)Over $50,400 but not over $105,700 Checked 2026-10-09.
    • Rev. Proc. 2025-32, § 3.01 Table 3 (single)Over $105,700 but not over $201,775 Checked 2026-10-09.
    • Rev. Proc. 2025-32, § 3.01 Table 3 (single)Over $201,775 but not over $256,225 Checked 2026-10-09.
    • Rev. Proc. 2025-32, § 3.01 Table 3 (single)Over $256,225 but not over $640,600 Checked 2026-10-09.

  38. If you inherit a traditional IRA from a person who had basis in it from nondeductible contributions, that basis remains with the inherited IRA.

    • IRS Publication 590-B, Ch. 1, What if You Inherit an IRA? — IRA with basisIf you inherit a traditional IRA from a person who had basis in the IRA because of nondeductible contributions, that basis remains with the IRA. Checked 2026-10-11.

  39. A person taking distributions from both an inherited IRA with basis and their own IRA with basis must complete separate Forms 8606 to figure the taxable and nontaxable parts.

    • IRS Publication 590-B, Ch. 1, What if You Inherit an IRA? — IRA with basisIf you take distributions from both an inherited IRA and your IRA, and each has basis, you must complete separate Forms 8606 to determine the taxable and nontaxable portions of those distributions. Checked 2026-10-11.

  40. The custodian reports the QCD as an ordinary IRA distribution on Form 1099-R (code 7 for an owner, code 4 for an inherited IRA); there is no QCD-specific code on 2025 forms. For 2026, the new code Y may optionally be added. On Form 1040 (2025), the taxpayer enters the gross amount on line 4a, the non-QCD taxable portion on line 4b, and checks box 2 on line 4c. The older "write QCD next to line 4b" instruction has been replaced by the line 4c checkbox on the 2025 form.

  41. Under the current Form 1099-R instructions, a QCD may be reported with code Y paired with code 7 (non-inherited IRA), code 4 (inherited IRA), or code K (IRA assets without a readily available fair market value). Code Y is optional for tax year 2026.

    • Instructions for Forms 1099-R and 5498 (current online version, covers 2026), Box 7a, Qualified charitable distributions (QCDs)To report a QCD, use code Y with: Code 7 for a QCD from a non-inherited (normal distribution) IRA, Code 4 for a QCD from an inherited (death distribution) IRA, or Code K for a QCD reporting distributions of traditional IRA assets not having a readily available FMV that are either from non-inherited or inherited IRAs. Checked 2026-10-09.

  42. Under the 2026 Form 1099-R instructions, code Y must be used together with code 4, 7 or K; none of those is a Roth IRA distribution code (Roth IRA distributions use codes Q, T or J), so the instructions provide no code Y combination for a QCD from a Roth IRA. Code Y is optional for tax year 2026.

  43. On the 2025 Form 1040, if all or part of an IRA distribution is a QCD, the total goes on line 4a; if only part is a QCD, the non-QCD part goes on line 4b; box 2 on line 4c is checked. When the IRA has nondeductible basis and a distribution goes to charity, Form 8606 is filed (Pub 590-B Amy example), and the basis portion may be deductible on Schedule A subject to AGI limits.

    • Instructions for Form 1040 (2025), Lines 4a and 4b, Exception 3If all or part of the distribution is a qualified charitable distribution (QCD), enter the total distribution on line 4a. If the total amount distributed is a QCD, enter -0- on line 4b. If only part of the distribution is a QCD, enter the part that is not a QCD on line 4b unless Exception 2 applies to that part. Check box 2 on line 4c. Checked 2026-10-09.
    • IRS Publication 590-B (2025), Ch. 2, QCDs, Amy exampleBecause Amy made a distribution of nondeductible contributions from her IRA, she must file Form 8606 with her return. Checked 2026-10-09.
    • IRS Publication 590-B (2025), Ch. 2, QCDs, Amy examplethe $5,000 portion of the distribution attributable to the nondeductible contributions can be deducted as a charitable contribution, subject to adjusted gross income (AGI) limits. Checked 2026-10-09.

  44. On the 2025 Form 1040, Exception 2 for lines 4a/4b: if you received a distribution from a non-Roth IRA and made nondeductible contributions to any traditional IRA for 2025 or an earlier year, enter the total on line 4a and use Form 8606 to figure line 4b. Rollovers are Exception 1.

    • Instructions for Form 1040 (2025), Lines 4a and 4b, Exception 2Exception 2. If any of the following apply, enter the total distribution on line 4a and see Form 8606 and its instructions to figure the amount to enter on line 4b. You received a distribution from an IRA (other than a Roth IRA) and you made nondeductible contributions to any of your traditional IRAs for 2025 or an earlier year. Checked 2026-10-10.

  45. A surviving spouse who inherits a traditional IRA can generally treat it as their own (by designating themselves owner or rolling it over) or remain a beneficiary. A non-spouse beneficiary cannot treat an inherited IRA as their own and cannot roll amounts into or out of it, though a trustee-to-trustee transfer to another inherited IRA in the decedent's name is allowed.

    • IRS Publication 590-B (2025), Ch. 1, What if You Inherit an IRA, Inherited from spouseIf you inherit a traditional IRA from your spouse, you generally have the following two choices. Treat it as your own IRA by designating yourself as the account owner; or Treat it as your own by rolling it over into your IRA Checked 2026-10-09.
    • IRS Publication 590-B (2025), Ch. 1, What if You Inherit an IRA, Inherited from someone other than spouseIf you inherit a traditional IRA from anyone other than your deceased spouse, you can't treat the inherited IRA as your own. Checked 2026-10-09.

  46. A surviving spouse is considered to have chosen to treat an inherited IRA as their own only if they are the sole beneficiary of the IRA and have an unlimited right to withdraw amounts from it.

    • IRS Publication 590-B (2025), Ch. 1, What if You Inherit an IRA, Inherited from spouse, Treating it as your ownYou will only be considered to have chosen to treat the IRA as your own if: You are the sole beneficiary of the IRA, and You have an unlimited right to withdraw amounts from it. Checked 2026-10-11.

  47. The IRA owner (or beneficiary) must be at least age 70½ on the date the distribution is made. This age was not changed when the RMD starting age rose to 73 (and later 75); QCD eligibility can begin years before RMDs are required.

    • 26 U.S.C. § 408 (LII), § 408(d)(8)(B)(ii)which is made on or after the date that the individual for whose benefit the plan is maintained has attained age 70½ Checked 2026-10-09.
    • IRS Publication 590-B (2025), Ch. 2, Qualified charitable distributions (QCDs)You must be at least age 70½ when the distribution is made. Checked 2026-10-09.
    • IRS Publication 590-B (2025), Ch. 1, Required beginning date FAQYou must begin receiving required minimum distributions by April 1 of the year following the year you reach age 73. Checked 2026-10-09.

  48. A qualified distribution from a Roth IRA is not includible in gross income (§ 408A(d)(1)).

    • 26 U.S.C. § 408A (LII), § 408A(d)(1)(A)Any qualified distribution from a Roth IRA shall not be includible in gross income. Checked 2026-10-09.

  49. A surviving spouse who is sole designated beneficiary and keeps the IRA as a beneficiary uses the Single Life table (Table I) each year; one who treats it as their own uses the Uniform Lifetime table (Table III). If the owner died before the required beginning date, a sole-beneficiary spouse need not begin RMDs until the end of the year the owner would have reached the required beginning date.

    • IRS Publication 590-B (2025), Ch. 1, Figuring the beneficiary's RMD, Surviving spouse is sole designated beneficiaryIf you are the owner’s surviving spouse, then the applicable denominator continues to be determined each subsequent year using Table I Checked 2026-10-09.
    • IRS Publication 590-B (2025), Ch. 1, same paragraphHowever, if you elect to treat the inherited IRA as your own, you will use Table III Checked 2026-10-09.
    • IRS Publication 590-B (2025), Ch. 1, IRA Beneficiaries, Year of first required distributionthe spouse isn’t required to begin receiving minimum distributions until the end of the year in which the IRA owner would have reached their required beginning date Checked 2026-10-09.