Retirement Giving
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Charitable giving after a spouse dies

Josh Rendler, CFP®

Creator of Motion Retirement

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

How does charitable giving change after a spouse dies?

Mostly through your tax lines, not the giving rules. You can file jointly for the year of death. After that you usually file single, and single lines are about half the joint ones. The 2026 standard deduction (the flat amount most people can subtract from income without listing costs) drops from $32,200 to $16,100. Your QCDs (money sent straight from your IRA to a charity at 70½ or older, not taxed as income, up to a yearly limit) still work from your own and inherited IRAs (an IRA you get from someone who died). From the year after the death you have one yearly limit instead of two, and it covers all your IRAs together. Your spouse's unused gift deductions end with your spouse's final return.

  • A surviving spouse can file jointly for the year of death. After that, without a dependent child or stepchild, the survivor usually files single.
  • The 2026 single standard deduction is $16,100, versus $32,200 on a joint return. Most single tax lines are about half the joint ones.
  • QCDs still work from 70½, from the survivor's own and inherited IRAs, and count toward RMDs (the least you must take out of a regular IRA each year once you reach a set age). But from the year after the death, the survivor has one yearly QCD limit, not two.
  • The spouse's share of an unused charitable carryover (the part of a gift too big to deduct this year, saved for up to five later years) can be used only on the final joint (or final separate) return.
  • A spouse's death is a life-changing event for Medicare IRMAA (an extra Medicare charge you pay when your income is above a set line). If income drops enough, the survivor can ask Social Security to use a newer year. The optional form is SSA-44.
Jump to a question

The gift rules don’t change. Your tax lines do. A survivor usually moves from joint to single lines within a year. Income often falls by less than that. So the same giving can be taxed in a new way.

This page is for a widow or widower who gives to charity. It is also for the advisor or CPA helping them. It covers federal law only. State rules vary.

Related video The Social Security Survivor Trap That Forces IRA Millionaires to Overpay Taxes

What changes, year by year?

Here is the usual order of events for a retiree with no dependents. Each line is covered below, with sources.

When What changes
Year of death Last joint return. The year-of-death RMD. Last use of your spouse’s carryover.
The next year on Single return. Lower tax lines. One QCD limit.
Two years after your first single return Medicare switches to single-filer income, unless a request moves it sooner.

What filing status does a surviving spouse use?

Married filing jointly for the year of death, then usually single.

A surviving spouse who hasn’t remarried by year end can file jointly for the year of death.1 That’s the last year they can file jointly with that spouse.1 Joint rates for the next two years need a child or stepchild you can claim as a dependent.1

That two-year status is called “qualifying surviving spouse.” The child or stepchild must be someone you can claim as a dependent. A foster child doesn’t meet the test. The child must have lived in your home all year, except for temporary absences. You must also have paid more than half the cost of keeping it up. 2

A retiree whose children are grown usually doesn’t qualify. Head of household has its own tests, not covered here.

How do the tax brackets and deductions change?

Most single lines are about half the joint ones. So the same income is taxed at higher rates. The 2026 figures:

2026 item Married filing jointly Single
Standard deduction $32,2003 $16,1003
Extra amount, age 65+ $1,6503 per spouse $2,0503
Senior deduction $6,0004 per spouse 65+ $6,0004
Senior deduction cut begins (modified AGI) $150,0004 $75,0004
Top of the 12% bracket (taxable income) $100,8005 $50,4005
Top of the 22% bracket $211,4005 $105,7005
Top of the 24% bracket $403,5505 $201,7755
Cash gift deduction if you don’t itemize $2,0006 $1,0006

The bracket tops come from the 2026 tables. 5

In 2026, the standard deduction is $32,2003 for a married couple filing jointly and $16,1003 for a single filer. Each married spouse 65 or older adds $1,6503. A single person 65 or older adds $2,0503, unless they are a surviving spouse.

Cash gifts to a public charity (a charity like a church, school or hospital that gets the best tax treatment for gifts) also reach a smaller deduction if you aren’t itemizing (costs like charity gifts you list one by one on your return instead of the flat amount). Up to $1,000 ($2,000 joint) of cash to public charities, from 2026, if you don't itemize.6789

The senior deduction (an extra deduction for people 65 and older from 2025 through 2028) starts shrinking at a lower income for a single filer. An extra $6,000 per person 65 or older, 2025 through 2028, itemizing or not.41011

The test for whether your Social Security is taxed uses lower base amounts for a single filer too. 12

What happens to the spouse’s IRA and RMDs?

A spouse who inherits a traditional IRA can generally treat it as their own, or roll it into their own IRA.13 Anyone else who inherits one can’t treat it as their own.13

The choice changes the RMD:

  • Keep it as a beneficiary. If you are the only named beneficiary, the yearly RMD uses the Single Life table. 14 If your spouse died before their first RMD was due, you can wait to start. Your RMDs begin by the end of the year your spouse would have reached their RMD age. 15 As the only named beneficiary, you can also elect to be treated as your spouse. The account stays inherited. That election is available if the account’s rules offer it. Ask the IRA firm or plan whether it does. The law then treats you as if you were the owner. Your start date is also no earlier than the date your spouse would have reached the RMD age. 15 So by my reading that election uses the Uniform Lifetime table, not the Single Life table.
  • Treat it as your own. RMDs then use the Uniform Lifetime table, like any owner’s IRA. 14

The year-of-death RMD. If your spouse had already reached their required beginning date (the deadline for your first required IRA withdrawal), any part of that year’s RMD not yet taken must still come out. The beneficiaries have to take it, figured as if your spouse had lived all year. If you are the only beneficiary, that means you. 16 A QCD can cover it. Say you keep the account as an inherited IRA. Then the QCD has to come out of an IRA you inherited from that same spouse. A QCD from your own IRA doesn’t count toward that amount. 17 Now say you treat the account as your own. It is then an IRA you hold as the owner. 13 So by my reading a QCD from it does count. 17 70½ or older on the day the money leaves the IRA.18 Counts toward your RMD for the year.1920

Either way, the survivor often now holds what was two people’s IRA money, and the RMDs on it. And from the next year on, they file on single lines.

Can a surviving spouse still make QCDs?

Yes. Your own age is what counts, whether you keep the IRA as inherited or treat it as your own.

You must be at least 70½ on the day the money leaves your IRA.18

A traditional or inherited IRA, or a SEP or SIMPLE IRA with no employer contribution that year.2122 See QCDs from inherited IRAs.

A QCD counts toward your required minimum distribution (RMD) for the year.19 Taking out more than your RMD doesn’t earn credit toward a later year’s RMD.20

What changes is the limit. A couple had two. The survivor has one.

The QCD limit is $111,00023 per IRA owner in 2026, up from $108,00023 in 2025.2324 It is adjusted for inflation, so it can rise in some years and stay the same in others.23 The limit covers all of your QCDs for the year together, not each IRA separately.25 On a joint return, each spouse has their own limit for the IRAs they own.24

For most people the limit is far above their giving. But a couple who each gave near the limit no longer fit the combined amount under one.

A QCD lowers AGI (your total income minus a few set subtractions, the number many tax rules start from), not just taxable income (the part of your income that tax rates are actually charged on). Costs tied to AGI start at lower incomes for a single filer. Starts above $218,000 joint or $109,000 single in 2026.2627 So a QCD’s value against those costs is often larger after a death. Its income tax edge over a cash gift isn’t always larger, as the example below shows.

What happens to the spouse’s unused gift deductions?

They can be used only on your spouse’s final return.

When a spouse dies, their share of an unused carryover can be used only on their final return.28 The surviving spouse can’t use it in later years.28

That final return is the joint return for the year of death, or a separate one through the date of death. 28

Carries forward up to five years, under the same cap.293031 See carryforwards.

How does a spouse’s death affect IRMAA?

It usually moves the survivor to the single IRMAA table. Starts above $218,000 joint or $109,000 single in 2026.2627

A survivor whose income falls by less than half can land in a higher tier than the couple did.

IRMAA uses your AGI plus tax-exempt interest.32 It generally uses the return from two years earlier, so 2026 premiums use 2024 returns.3332 Each person on Medicare whose income is above the line for their filing status pays it.34

So the couple’s old joint returns keep setting the survivor’s premiums for a while. A spouse’s death can change that. It is one of eight life-changing events Social Security accepts.

After certain life events, such as a spouse’s death, you can ask Social Security to use a more recent year’s income.35 The event must lower your income enough to lower or end your IRMAA.35 One-time income, such as a Roth conversion or a capital gain, doesn’t count as such an event.36

The optional form for this is SSA-44. Social Security needs proof of the death and tax information for the year to be used. 35

Whether a request helps depends on where your new income lands on the single table. If you’re still above the single line, a newer year may not lower the premium. A QCD lowers that income. An itemized deduction doesn’t. Itemized, so it lowers taxable income but not AGI.37383940 See QCDs and IRMAA.

For CPAs and attorneysSSA-44 timing and scope

A new initial determination based on a life-changing event applies only to the beneficiary who reports it. It can be requested any time after the event and the MAGI reduction. Ordinarily it is not retroactive to a prior premium year, unless the event occurred in the last three months of that year and SSA receives the request by March 31 of the current premium year. SSA accepts either an estimate of MAGI and filing status, or tax information for the year to be used. 35

Worked example: the same giving, joint vs. single

This example keeps income and giving the same and changes only the filing status. It shows how much the status alone moves the tax, and how a QCD’s value shifts.

Worked example · tax year 2026$30,000 of giving, filed jointly vs. single
Assumptions
  • One household, same income in both columns: $100,000 of IRA RMDs, $45,000 of Social Security (85% taxable, $38,250, under either status), and $21,750 of interest. AGI before any QCD is $160,000.
  • Joint column: both spouses 65 or older and counted for the age-65 amounts and the senior deduction, as on a joint return while both are living. Single column: one person, 65 or older, no dependents.
  • Other itemized deductions $12,000. Giving is $30,000 a year to public charities, either as a cash gift or as a QCD from an IRA owned by a person at least 70½.
  • In reality one Social Security benefit usually stops and income changes after a death. Income is held constant here to isolate filing status.
  • Federal income tax only, 2026 figures, all income ordinary. No state tax.
  • Everyone here is 65 or older. Each column's senior deduction, after the 6% cut, is worked out in the table.

Step 1: deductions and taxable income. From 2026, itemized gifts count only above 0.5% of AGI.414243

Step Joint, cash gift Joint, QCD Single, cash gift Single, QCD
AGI $160,000 $160,000 − $30,000 = $130,000 $160,000 $130,000
0.5% floor on the gift $800 n/a $800 n/a
Itemized total $12,000 + $29,200 = $41,200 $12,000 $41,200 $12,000
Standard deduction (with 65+ amounts) $32,2003 + $3,300 = $35,500 $35,500 $16,1003 + $2,0503 = $18,150 $18,150
Deduction used $41,200 itemized $35,500 standard $41,200 itemized $18,150 standard
AGI over senior phaseout start $10,000 $0 $85,000 $55,000
Senior deduction 2 × ($6,0004 − $600) = $10,800 $12,000 $6,0004 − $5,100 = $900 $6,0004 − $3,300 = $2,700
Taxable income $108,000 $82,500 $117,900 $109,150

The cut to the senior deduction comes off each person’s amount, so the joint column loses it twice.

For 2025 through 2028, each person 65 or older by year end gets an extra $6,0004 deduction.411 You get it whether or not you itemize.4 Married couples must file jointly, and each person needs a Social Security number on the return.11 It shrinks by $64% of modified AGI above $75,0004, or $150,0004 on a joint return.4 On a joint return, the cut comes off each spouse’s amount, so a couple who both qualify lose $120 per $1,000 over.10

Step 2: federal income tax.

Step Joint, cash gift Joint, QCD Single, cash gift Single, QCD
Top bracket reached 22%5 12%5 24%5 24%5
10% layer $2,480 $2,480 $1,240 $1,240
12% layer $76,000 × 12% = $9,120 $57,700 × 12% = $6,924 $38,000 × 12% = $4,560 $38,000 × 12% = $4,560
22% layer $7,200 × 22% = $1,584 $0 $55,300 × 22% = $12,166 $55,300 × 22% = $12,166
24% layer $0 $0 $12,200 × 24% = $2,928 $3,450 × 24% = $828
Federal income tax $13,184 $9,404 $20,894 $18,794
Saved by giving through a QCD $3,780 $2,100

Layer widths come from the bracket tops: joint layers end at $24,8005 and $100,8005. Single layers end at $12,4005, $50,4005 and $105,7005.

What the example shows:

  • Filing status alone raises the tax by $7,710 to $9,390. Income and giving are the same. With cash, $20,894 − $13,184 = $7,710. With a QCD, $18,794 − $9,404 = $9,390.
  • The QCD still saves more in both cases, but less as a single filer here. On the joint return, the itemized gift had to beat $37,500. That is the standard deduction plus the cash deduction for non-itemizers given up. It beat that by only a little, so most of the gift was wasted. On the single return, the amount to beat is only $19,150, so the itemized cash gift does most of its work. Up to $1,000 ($2,000 joint) of cash to public charities, from 2026, if you don't itemize.6789
  • The QCD’s edge shrinks to $8,750 of taxable income. That is $6,150 by which the standard deduction beats the other itemized deductions, plus the $800 floor avoided, plus $1,800 of senior deduction kept.
  • The AGI effects are bigger for the single filer. At $130,000 instead of $160,000, the survivor keeps $1,800 more senior deduction. They are also $30,000 further from the single IRMAA lines. That IRMAA effect isn’t counted in the totals.

So the common claim that QCDs are “worth more after a spouse dies” is true for costs tied to AGI. It isn’t always true for income tax. It depends on whether the survivor itemizes.

Can gifts from your spouse’s estate be deducted?

Yes, for estates big enough to owe federal estate tax. The rule below names two charitable trusts, a CRAT (a charity trust that pays you the same dollar amount every year) and a CRUT (a charity trust that pays you a set percent of its value, so payments go up and down).

Gifts to charity at death are deducted from the estate for federal estate tax, with no dollar limit.44 A gift of only what’s left after others are paid qualifies only through a CRAT, CRUT or pooled income fund.44

That includes gifts by will and gifts made by naming a charity on an account. 44

That is a different deduction from the one on your income tax return. An estate lawyer can confirm how it applies. See charities as beneficiaries.

Do beneficiary forms need a fresh look after a spouse dies?

Usually, yes. Your spouse was often the main beneficiary on your own IRA.

IRA money and money in a taxable account land differently on an heir. No step-up; heirs pay ordinary income tax as they take it out.4546

A charity is taxed differently on the same money. By my reading, the charity owes no income tax on it.4748

Stock and funds in a taxable account are treated differently. Cost generally resets to the value on the day you die.49

So for someone leaving money to both charity and family, which money goes where is often worth weighing.

You can name a charity next to people on one IRA.

Naming a charity as an IRA beneficiary means the account is treated as having no designated beneficiary, even with people named too.50 That changes if the charity is paid its full share by September 30 of the year after the death.50

See charities as beneficiaries.

What can you check in the first year?

A short list can help. These name what to look at, not what to do.

  1. Run a new tax estimate on single lines. The standard deduction, brackets, senior deduction cut and IRMAA lines all change.
  2. Check whether you’ll still itemize. If not, cash gifts reach only the smaller single deduction. Up to $1,000 ($2,000 joint) of cash to public charities, from 2026, if you don't itemize.6789
  3. If your spouse had reached their required beginning date, confirm the year-of-death RMD is done. 16
  4. Check whether your spouse had unused gift deductions to use on the final return.
  5. Get a written charity receipt (the written receipt a charity gives you for a large gift, needed before you file) from each charity. A QCD needs the same receipt as a deductible gift. A written charity receipt for gifts of $250 or more, in hand by the day you file.515253
  6. Review your beneficiary forms.

Not every giving choice has to be made in the first year. Pledges, large gifts and new trusts can usually wait until the tax picture is clear. If a charity or a family member is pressing for a quick answer, it’s fine to take time.

Common mistakes

  • Missing the year-of-death RMD. If your spouse died on or after their required beginning date and hadn’t finished that year’s RMD, the beneficiaries take the rest. If you are the only beneficiary, that means you. 16
  • Letting your spouse’s carryover lapse.

    When a spouse dies, their share of an unused carryover can be used only on their final return.28 The surviving spouse can’t use it in later years.28

  • Assuming qualifying surviving spouse status. It needs a dependent child or stepchild who lived with you all year, apart from temporary absences, among other tests. 2
  • Planning QCDs as if there were still two limits. $111,000 per IRA owner in 2026 ($108,000 in 2025).232425
  • Keeping the couple’s giving plan unchanged. Single lines are lower, so the cash, stock and QCD comparison is worth running again.
  • Assuming old joint income will set IRMAA for two more years. A spouse’s death is a life-changing event, so a request may move IRMAA to a newer year. The optional form is SSA-44. 35

Sources (53)

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  1. A surviving spouse may file jointly for the year of death (if not remarried by year end); that is the last joint year. Qualifying surviving spouse status (joint rates and the joint standard deduction) is available for the next 2 years only to a surviving spouse with a dependent child or stepchild; otherwise the survivor generally files as single afterward.

    • IRS Publication 501 (2025), Qualifying Surviving SpouseThe year of death is the last year for which you can file jointly with your deceased spouse. Checked 2026-10-09.
    • IRS Publication 501 (2025), Qualifying Surviving Spouse, Eligibility rulesYou have a child or stepchild (not a foster child) whom you can claim as a dependent or could claim as a dependent Checked 2026-10-09.
    • IRS Publication 501 (2025), Filing Status, Married personsIf you didn’t remarry before the end of the tax year, you can file a joint return for yourself and your deceased spouse. Checked 2026-10-09.

  2. Qualifying surviving spouse status requires, among other tests, that the survivor could have filed jointly for the year of death, did not remarry, has a dependent child or stepchild (not a foster child) who lived in the home all year, and paid more than half the cost of keeping up the home.

    • IRS Publication 501 (2025), Qualifying Surviving Spouse, Eligibility rulesYou were entitled to file a joint return with your spouse for the year your spouse died. Checked 2026-10-10.
    • IRS Publication 501 (2025), Qualifying Surviving Spouse, Eligibility rulesYou have a child or stepchild (not a foster child) whom you can claim as a dependent Checked 2026-10-10.
    • IRS Publication 501 (2025), Qualifying Surviving Spouse, Eligibility rulesThis child lived in your home all year, except for temporary absences. Checked 2026-10-10.
    • IRS Publication 501 (2025), Qualifying Surviving Spouse, Eligibility rulesYou paid more than half the cost of keeping up a home for the year. Checked 2026-10-10.

  3. 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.)

  4. 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 VYou 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 VIf you are married, you must file a joint return with your spouse to claim this deduction. Checked 2026-10-09.

  5. 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.

  6. 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.

  7. 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.

  8. 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.

  9. 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.

  10. On Schedule 1-A, the 6% phaseout of the senior deduction is computed once from modified AGI and subtracted from each qualifying spouse's $6,000 separately; the two reduced amounts are then added. On a joint return, each $1,000 of MAGI above the threshold therefore reduces the couple's combined senior deduction by $120.

  11. The senior deduction's 'qualified individual' is the taxpayer (and, on a joint return, the spouse) who has attained age 65 before the close of the taxable year; the qualified individual's Social Security number must be on the return; married individuals must file jointly; the phaseout uses AGI increased only by foreign-income exclusions (§§ 911, 931, 933), so income excluded from gross income, such as a QCD, does not count.

    • 26 U.S.C. § 151 (LII), § 151(d)(5)(C)(ii)the taxpayer, if the taxpayer has attained age 65 before the close of the taxable year, and (II) in the case of a joint return, the taxpayer’s spouse, if such spouse has attained age 65 before the close of the taxable year. Checked 2026-10-10.
    • 26 U.S.C. § 151 (LII), § 151(d)(5)(C)(iii)(II)the term “ modified adjusted gross income ” means the adjusted gross income of the taxpayer for the taxable year increased by any amount excluded from gross income under section 911, 931, or 933. Checked 2026-10-10.
    • 26 U.S.C. § 151 (LII), § 151(d)(5)(C)(iv)(I)Clause (i) shall not apply with respect to a qualified individual unless the taxpayer includes such qualified individual ’s social security number on the return of tax for the taxable year. Checked 2026-10-10.
    • 26 U.S.C. § 151 (LII), § 151(d)(5)(C)(v)this subparagraph shall apply only if the taxpayer and the taxpayer’s spouse file a joint return for the taxable year. Checked 2026-10-10.

  12. To test whether Social Security benefits are taxable, compare one-half of benefits plus all other income (including tax-exempt interest) with a base amount for the filing status; above it, part of benefits may be taxable, generally up to 50%, and up to 85% above a second, higher amount. The base amounts are fixed dollar figures (not inflation-indexed in the publication).

    • IRS Publication 915 (2025), Are Any of Your Benefits Taxable?compare the base amount (explained later) for your filing status with the total of: One-half of your benefits; plus All your other income, including tax-exempt interest. Checked 2026-10-09.
    • IRS Publication 915 (2025), Base amountYour base amount is: $25,000 if you are single, head of household, or qualifying surviving spouse; Checked 2026-10-09.
    • IRS Publication 915 (2025), Maximum taxable partGenerally, up to 50% of your benefits will be taxable. However, up to 85% of your benefits can be taxable if either of the following situations applies to you. The total of one-half of your benefits and all your other income is more than $34,000 ($44,000 if you are married filing jointly). Checked 2026-10-09.

  13. 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.

  14. 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.

  15. A surviving spouse who is the sole designated beneficiary may elect the treatment in section 401(a)(9)(B)(iv): the regulations then treat the surviving spouse as if the surviving spouse were the employee, and the date distributions are required to begin is no earlier than the date the deceased employee would have attained the applicable age. Rules similar to section 401(a)(9) apply to IRAs under section 408(a)(6). The treatment is an affirmative election by the surviving spouse, not an automatic default: the statute applies it only where "the surviving spouse elects the treatment in this clause," and the regulations describe a provision under which the surviving spouse "may elect to be treated as the employee for purposes of determining the required minimum distribution for a calendar year."

    • 26 U.S.C. § 401 (LII), § 401(a)(9)(B)(iv)If the designated beneficiary referred to in clause (iii)(I) is the surviving spouse of the employee and the surviving spouse elects the treatment in this clause— Checked 2026-10-12.
    • 26 U.S.C. § 401 (LII), § 401(a)(9)(B)(iv)(I)the regulations referred to in clause (iii)(II) shall treat the surviving spouse as if the surviving spouse were the employee, Checked 2026-10-12.
    • 26 U.S.C. § 401 (LII), § 401(a)(9)(B)(iv)(II)the date on which the distributions are required to begin under clause (iii)(III) shall not be earlier than the date on which the employee would have attained the applicable age, and Checked 2026-10-12.
    • 26 C.F.R. § 1.401(a)(9)-5 (LII), § 1.401(a)(9)-5(g)(3)(i)A defined contribution plan may include a provision, applicable to an employee whose sole beneficiary is that employee's surviving spouse, under which the surviving spouse may elect to be treated as the employee for purposes of determining the required minimum distribution for a calendar year under this section. Checked 2026-10-12.
    • 26 C.F.R. § 1.401(a)(9)-3 (LII), § 1.401(a)(9)-3(d)(1)If the employee's surviving spouse is the employee's sole beneficiary, then the commencement of distributions under paragraph (b)(3) or (c)(4) of this section may be delayed until the end of the calendar year in which the employee would have attained the applicable age. Checked 2026-10-12.
    • 26 C.F.R. § 1.408-8 (LII), § 1.408-8(a)(1)An IRA is subject to the required minimum distribution requirements of section 401(a)(9). In order to satisfy section 401(a)(9), the rules of §§ 1.401(a)(9)-1 through 1.401(a)(9)-9 must be applied, except as otherwise provided in this section. Checked 2026-10-12.
    • 26 U.S.C. § 408 (LII), § 408(a)(6)Under regulations prescribed by the Secretary, rules similar to the rules of section 401(a)(9) and the incidental death benefit requirements of section 401(a) shall apply to the distribution of the entire interest of an individual for whose benefit the trust is maintained. Checked 2026-10-12.

  16. If an IRA owner dies on or after the required beginning date, the beneficiaries must take any part of the owner's year-of-death RMD not already distributed, figured as if the owner lived the entire year.

    • IRS Publication 590-B (2025), Ch. 1, Required minimum distribution for 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 2026-10-09.
    • IRS Publication 590-B (2025), Ch. 1, same sectionYou figure the required minimum distribution for the year in which an IRA owner dies as if the owner lived for the entire year. Checked 2026-10-09.

  17. 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.

  18. 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.

  19. 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.

  20. 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.

  21. 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.

  22. 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.

  23. 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.

  24. 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.

  25. 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.

  26. 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 thresholdsMarried, 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.

  27. SSA's table of IRMAA base MAGI thresholds shows the first joint threshold rising each year from 2023 to 2026: $194,000 (2023), $206,000 (2024), $212,000 (2025), $218,000 (2026); single/other $97,000, $103,000, $106,000, $109,000. Whether later years keep rising is not stated (inference only).

    • SSA POMS HI 01101.010, B, table column headingsIRS Filing Status 2023 2024 2025 2026 Checked 2026-10-10.
    • SSA POMS HI 01101.010, B, table rowsMarried, filing jointly $194,000 $206,000 $212,000 $218,000 Checked 2026-10-10.

  28. When a spouse dies, the unused carryover allocable to that spouse can be used only on the deceased spouse's final return (separate return through date of death, or the joint return for the year of death); it cannot be used by the survivor in later years.

    • 26 CFR § 1.170A-10 (LII), § 1.170A-10(d)(4)(iii)any unused portion of an excess charitable contribution which is allocable in accordance with subdivision (i) of this subparagraph to such spouse shall not be treated as paid in the taxable year in which such death occurs or in any subsequent taxable year except on a separate return made for the deceased spouse by a fiduciary for the taxable year which ends with the date of death or on a joint return for the taxable year in which such death occurs. Checked 2026-10-09.

  29. Contributions above the AGI limits carry over for up to 5 years (15 for qualified conservation contributions) and generally keep the same percentage limit in the carryover year.

    • IRS Publication 526 (2025), Carryoversyou may be able to deduct the excess in each of the next 5 years until it is used up, but not beyond that time. Checked 2026-10-09.
    • IRS Publication 526 (2025), CarryoversGenerally, contributions you carry over are subject to the same percentage limits in the year to which they are carried as they were in the year of the contribution. Checked 2026-10-09.

  30. Qualified conservation contributions over their AGI limit carry over for 15 succeeding years, not 5.

    • 26 U.S.C. § 170(b)(1)(E)(ii), § 170(b)(1)(E)(ii)such excess shall be treated (in a manner consistent with the rules of subsection (d)(1)) as a charitable contribution to which clause (i) applies in each of the 15 succeeding years in order of time. Checked 2026-10-10.

  31. Within each category, current-year contributions are deducted before carryovers, and older carryovers are used before newer ones.

    • IRS Publication 526 (2025), CarryoversFor each category of contributions, you deduct carryover contributions only after deducting all allowable contributions in that category for the current year. If you have carryovers from 2 or more prior years, use the carryover from the earlier year first. Checked 2026-10-09.

  32. Medicare IRMAA is determined from MAGI, defined as AGI plus tax-exempt interest, generally from the tax return two years before the premium year (2026 premiums generally use 2024 returns).

  33. IRMAA is based on modified AGI = AGI (Form 1040 line 11) plus tax-exempt interest, using the most recent tax data IRS can provide: generally the return from two years before the premium year (2026 premiums generally use 2024 returns), but not more than three years prior.

    • SSA POMS HI 01101.010 (12/02/2025), A.1the beneficiary’s adjusted gross income (AGI) (found on line 11 of the Internal Revenue Service (IRS) tax filing form 1040), plus • tax-exempt interest income (line 2a of IRS Form 1040). Checked 2026-10-09.
    • SSA POMS HI 01101.010 (12/02/2025), A.2Generally, the information is from two years prior to the year for which the premium is being determined, but not more than three years prior. For example, 2026 premiums are generally based on 2024 tax return information. Checked 2026-10-09.

  34. IRMAA is assessed per Medicare beneficiary: each enrolled beneficiary whose MAGI is above the threshold for their tax filing status pays an IRMAA; the joint-filer threshold is a single figure for the joint return.

    • SSA POMS HI 01101.001, A.1and have modified adjusted gross income (MAGI), (see HI 01101.010 ) above the threshold for their tax filing status pay an IRMAA in addition to the monthly premium. Checked 2026-10-09.
    • SSA POMS HI 01101.010, BMarried, filing jointly $194,000 $206,000 $212,000 $218,000 Checked 2026-10-09.

  35. Death of a spouse is one of eight life-changing events (LCEs) for IRMAA. A beneficiary who has had an LCE that significantly reduces MAGI (a reduction that lowers or eliminates IRMAA) may ask SSA for a new initial determination using a more recent tax year; the request can be made any time after the event. Form SSA-44 is the optional form for reporting it. The determination applies only to the beneficiary who reports it. Ordinarily the new determination is not retroactive to a prior premium year, unless the event occurred in October-December of that prior year and the request is received by March 31 of the current premium year. SSA needs proof of death and tax information or an estimate of MAGI and filing status for the year to be used.

    • SSA POMS HI 01120.005 Life Changing Events, C. List of life changing eventsA Life-Changing Event (LCE) can be one or more of the following eight events: 1. Death of spouse ( HI 01120.010 ); 2. Marriage ( HI 01120.015 ); 3. Divorce or annulment ( HI 01120.020 ); 4. Work reduction ( HI 01120.025 ;) 5. Work stoppage ( HI 01120.030 ); 6. Loss of income-producing property ( HI 01120.035 ); 7. Loss of employer pension ( HI 01120.040 ); or 8. Receipt of settlement payment from a current or former employer ( HI 01120.043 ). Checked 2026-10-10.
    • SSA POMS HI 01120.005 Life Changing Events, A. Description of life changing eventsA “significant” reduction in MAGI is a reduction that decreases or eliminates the income-related monthly adjustment amount (IRMAA) for a specific tax year. A beneficiary who has experienced an LCE causing a significant reduction in MAGI may request us to make a new initial determination using a more recent tax year, than the tax year used previously to impose IRMAA. Checked 2026-10-10.
    • SSA POMS HI 01120.005 Life Changing Events, A, NOTEBeneficiaries may use the optional Form SSA-44 (Medicare Income-Related Monthly Adjustment Amount – Life-Changing Event) to report a life-changing event with a significant reduction in income. Checked 2026-10-10.
    • SSA POMS HI 01120.005 Life Changing Events, B.1A beneficiary may request a new initial determination any time after an LCE and a significant reduction in MAGI has occurred. The LCE may have occurred at any time in the past. Checked 2026-10-10.
    • SSA POMS HI 01120.005 Life Changing Events, A, NOTEA report of an LCE with a significant reduction in MAGI applies only to the beneficiary reporting. Checked 2026-10-10.
    • SSA POMS HI 01120.010 Life Changing Event (LCE) – Death of Spouse, A. PolicyThe death of a spouse is an LCE that could result in a “significant” reduction in MAGI and a change in a tax filing status for a beneficiary. Checked 2026-10-10.
    • SSA POMS HI 01120.010 Life Changing Event (LCE) – Death of Spouse, B. What Evidence is Needed to Support the ChangeIf the spouse of a beneficiary has died, SSA will need proof of the death and tax information for the tax year to be used. Checked 2026-10-10.
    • SSA POMS HI 01120.005 Life Changing Events, B.2Ordinarily, we do not make a determination retroactive to a prior premium year on a new initial determination, unless the LCE causing the reduction occurs in the last three calendar months of the immediately prior premium year and we receive the request for a new initial determination for the preceding premium year by March 31, of the current premium year. Checked 2026-10-10.
    • SSA POMS HI 01120.010 Life Changing Event (LCE) – Death of Spouse, BAn estimate of MAGI and tax filing status for the tax year they are requesting SSA to use (current premium year or PY-1), or Checked 2026-10-10.

  36. SSA's list of IRMAA life-changing events is exclusive. One-time income that raises MAGI, including capital gains from the sale of property and the conversion of an IRA, is a non-qualifying event, so a Roth conversion or a large capital gain does not by itself support a new initial determination.

    • SSA POMS HI 01120.005 Life Changing Events, D. Examples of non-qualifying life-changing eventsOur list of LCEs for IRMAA purposes is exclusive. Checked 2026-10-10.
    • SSA POMS HI 01120.005 Life Changing Events, D. Examples of non-qualifying life-changing eventsSome examples of one-time income that cause an increase and are non-qualifying events (NQEs) include: • Capital gains from the sale of property; • Lottery winnings; • Casino winnings; • Conversion of an IRA; or • Cashing bonds. Checked 2026-10-10.

  37. To deduct charitable contributions in the ordinary way, an individual must itemize on Schedule A.

    • IRS Publication 526 (2025), DeductionsGenerally, to deduct a charitable contribution, you must itemize deductions on Schedule A (Form 1040). Checked 2026-10-09.

  38. No itemized deduction is allowed unless the individual elects to itemize for the year; the taxpayer takes either itemized deductions or the standard deduction.

    • 26 U.S.C. § 63 (LII), § 63(e)(1)Unless an individual makes an election under this subsection for the taxable year, no itemized deduction shall be allowed for the taxable year. Checked 2026-10-10.

  39. AGI is gross income minus the deductions listed in § 62(a). Itemized deductions are, by definition, the deductions other than those allowable in arriving at AGI, and taxable income is gross income minus the deductions allowed. So an itemized charitable deduction (including one for a gift to a donor-advised fund or of appreciated stock) reduces taxable income but not AGI, and therefore not MAGI measures built on AGI, such as the IRMAA MAGI (AGI plus tax-exempt interest).

    • 26 U.S.C. § 62 (LII), § 62(a)For purposes of this subtitle, the term “adjusted gross income” means, in the case of an individual, gross income minus the following deductions: Checked 2026-10-10.
    • 26 U.S.C. § 63 (LII), § 63(d)For purposes of this subtitle, the term “itemized deductions” means the deductions allowable under this chapter other than— (1) the deductions allowable in arriving at adjusted gross income, and (2) any deduction referred to in any paragraph of subsection (b). Checked 2026-10-10.
    • 26 U.S.C. § 63 (LII), § 63(a)Except as provided in subsection (b), for purposes of this subtitle, the term “taxable income” means gross income minus the deductions allowed by this chapter (other than the standard deduction). Checked 2026-10-10.

  40. Itemized deductions (including the ordinary charitable deduction) are, by definition, deductions other than those allowable in arriving at adjusted gross income, so they reduce taxable income but not AGI.

    • 26 U.S.C. § 63 (LII), § 63(d)the term “ itemized deductions ” means the deductions allowable under this chapter other than— (1) the deductions allowable in arriving at adjusted gross income Checked 2026-10-10.

  41. 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.

  42. 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.

  43. 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.

  44. The federal estate tax allows an unlimited deduction for bequests to qualifying charities; a split gift (charity gets a remainder) is deductible only through a CRAT, CRUT or pooled income fund.

    • 26 U.S.C. § 2055 (LII), § 2055(a)the value of the taxable estate shall be determined by deducting from the value of the gross estate the amount of all bequests, legacies, devises, or transfers— Checked 2026-10-09.
    • 26 U.S.C. § 2055 (LII), § 2055(e)(2)(A)in the case of a remainder interest, such interest is in a trust which is a charitable remainder annuity trust or a charitable remainder unitrust Checked 2026-10-09.

  45. Pre-tax retirement accounts are income in respect of a decedent: the beneficiary who receives the right to the money includes it in gross income when received, and IRD gets no basis step-up at death.

    • 26 U.S.C. § 691 (LII), § 691(a)(1)shall be included in the gross income, for the taxable year when received, of: Checked 2026-10-09.
    • 26 U.S.C. § 691 (LII), § 691(a)(1)(B)the person who, by reason of the death of the decedent, acquires the right to receive the amount Checked 2026-10-09.
    • 26 U.S.C. § 1014 (LII), § 1014(c)This section shall not apply to property which constitutes a right to receive an item of income in respect of a decedent under section 691. Checked 2026-10-09.

  46. Taxable distributions from a traditional IRA are taxed as ordinary income; capital gain treatment does not apply, regardless of what the investments inside the IRA gained.

    • IRS Publication 590-B (2025), Ch. 1, Are Distributions Taxable? — Ordinary incomeDistributions from traditional IRAs that you include in income are taxed as ordinary income. No special treatment. In figuring your tax, you can't use the 10-year tax option or capital gain treatment that applies to lump-sum distributions from qualified retirement plans. Checked 2026-10-10.

  47. A § 501(c)(3) charity is exempt from federal income tax, so a charity that receives an IRA as beneficiary owes no income tax on the distribution (inference: IRA proceeds are not unrelated business income).

    • 26 U.S.C. § 501 (LII), § 501(a)An organization described in subsection (c) or (d) or section 401(a) shall be exempt from taxation under this subtitle unless such exemption is denied under section 502 or 503. Checked 2026-10-09.

  48. An organization described in § 501(c) (including a § 501(c)(3) charity) is exempt from federal income tax, so a charity that receives pre-tax IRA dollars generally pays no income tax on them.

    • 26 U.S.C. § 501 (LII), § 501(a)An organization described in subsection (c) or (d) or section 401(a) shall be exempt from taxation under this subtitle unless such exemption is denied under section 502 or 503. Checked 2026-10-09.

  49. Heirs generally take a basis equal to fair market value at the date of death, and inherited property sold within a year is treated as held more than 1 year.

    • 26 U.S.C. § 1014 (LII), § 1014(a)(1)(1) the fair market value of the property at the date of the decedent’s death, Checked 2026-10-09.
    • 26 U.S.C. § 1223 (LII), § 1223(9)such property is sold or otherwise disposed of by such person within 1 year after the decedent’s death, then such person shall be considered to have held such property for more than 1 year. Checked 2026-10-09.

  50. A charity (a non-individual) named as a beneficiary means the account is treated as having no designated beneficiary, even if individuals are also named, unless the charity's interest is paid out (or it is otherwise removed) by September 30 of the year after the year of death.

    • 26 CFR § 1.401(a)(9)-4 (LII), § 1.401(a)(9)-4(b)If a person other than an individual is a beneficiary designated under the plan , the employee will be treated as having no designated beneficiary , even if individuals are also designated as beneficiaries. Checked 2026-10-09.
    • 26 CFR § 1.401(a)(9)-4 (LII), § 1.401(a)(9)-4(c)if any of the following events occurs by September 30 of the calendar year following the calendar year of the employee 's death, then that beneficiary is not treated as a beneficiary— Checked 2026-10-09.
    • 26 CFR § 1.401(a)(9)-4 (LII), § 1.401(a)(9)-4(c)(2)(iii)The beneficiary receives the entire benefit to which the beneficiary is entitled. Checked 2026-10-09.

  51. A contemporaneous written acknowledgment must state the amount of cash contributed, whether the charity provided any goods or services in return, and a description and good-faith estimate of the value of any such goods or services (or a statement that they consisted solely of intangible religious benefits). It is contemporaneous if obtained by the earlier of the date the return is filed or the return's due date including extensions.

    • 26 U.S.C. § 170 (LII), § 170(f)(8)(B)(i) The amount of cash and a description (but not value) of any property other than cash contributed. (ii) Whether the donee organization provided any goods or services in consideration, in whole or in part, for any property described in clause (i). (iii) A description and good faith estimate of the value of any goods or services referred to in clause (ii) Checked 2026-10-09.
    • 26 U.S.C. § 170 (LII), § 170(f)(8)(C)an acknowledgment shall be considered to be contemporaneous if the taxpayer obtains the acknowledgment on or before the earlier of— (i) the date on which the taxpayer files a return for the taxable year in which the contribution was made, or (ii) the due date (including extensions) for filing such return. Checked 2026-10-09.

  52. The contemporaneous written acknowledgment for a gift of $250 or more must state the cash amount or describe (not value) property, say whether the charity provided goods or services in return, and estimate their value. It is contemporaneous if obtained by the earlier of the filing date or the extended due date.

    • 26 U.S.C. § 170 (LII), § 170(f)(8)(B)(i)The amount of cash and a description (but not value) of any property other than cash contributed. Checked 2026-10-09.
    • 26 U.S.C. § 170 (LII), § 170(f)(8)(B)(ii)Whether the donee organization provided any goods or services in consideration, in whole or in part, for any property described in clause (i). Checked 2026-10-09.
    • 26 U.S.C. § 170 (LII), § 170(f)(8)(B)(iii)A description and good faith estimate of the value of any goods or services referred to in clause (ii) Checked 2026-10-09.
    • 26 U.S.C. § 170 (LII), § 170(f)(8)(C)an acknowledgment shall be considered to be contemporaneous if the taxpayer obtains the acknowledgment on or before the earlier of— (i) the date on which the taxpayer files a return for the taxable year in which the contribution was made, or (ii) the due date (including extensions) for filing such return. Checked 2026-10-09.

  53. A charity receipt (contemporaneous written acknowledgment) counts only if obtained by the earlier of the date the return is filed or the return's due date, including extensions.

    • 26 U.S.C. § 170 (LII), § 170(f)(8)(C)an acknowledgment shall be considered to be contemporaneous if the taxpayer obtains the acknowledgment on or before the earlier of— (i) the date on which the taxpayer files a return for the taxable year in which the contribution was made, or (ii) the due date (including extensions) for filing such return. Checked 2026-10-10.