QCD eligibility checker

Can this IRA gift be a QCD (money sent straight from your IRA to a charity at 70½ or older, not taxed as income, up to a yearly limit)? Answer what you know. The checker asks for anything else it needs, and it won't give you a yes or no until it has those answers.

Federal law, tax years 2024, 2025, 2026. Yearly limit for each IRA owner: 2024: $105,000 · 2025: $108,000 · 2026: $111,000. Your answers stay in your browser. We only count which kind of answer the checker gave. How it works.

Words you'll see in this form

Age 70½ (the age when you can start giving straight from your IRA to charity)
Inherited IRA (an IRA you get from someone who died)
IRA custodian (the bank or brokerage that holds your IRA)
Public charity (a charity like a church, school or hospital that gets the best tax treatment for gifts)
Donor-advised fund (a giving account at a charity that holds your gifts until you pick where they go)
Private foundation (a charity funded mostly by one person, family or company, not a public charity)
Supporting organization (a charity set up to help one or more specific public charities)
Charitable remainder trust (a trust that pays you or people you name for life or a set term, then gives what is left to charity)
Gift annuity (a deal where you give a charity money and it pays you a set amount for life)
Charitable remainder trust or gift annuity (one-time QCD) (a one-time IRA gift to a charity trust or annuity that pays you back). This checker doesn't evaluate that one-time choice.
Basis (what you paid for an investment, or after-tax money put in an IRA, used to figure what part is taxed)
Form 8606 (the tax form that tracks money in an IRA you already paid tax on)

Who and when

Account type

IRA owner's date of birthDate the distribution leaves the IRA

The gift

Who receives it?How is it paid?

Do you receive anything in return, such as a dinner or tickets? Leave out a small token item if the charity says your whole gift is deductible.

Amounts

This distribution ($)QCDs already made in the same tax year as this distribution, from any IRA ($)

Deductible traditional IRA contributions for the year you turned 70½ and any later year, not already used up by earlier QCDs ($)Most retirees enter 0. Leave blank if you don't know. Why this matters

After-tax money in your IRAs

Do any of your traditional, SEP or SIMPLE IRAs hold after-tax (nondeductible) money?If Form 8606 was ever filed for nondeductible contributions to those IRAs, the answer is probably yes.

What this checker does and doesn't cover

It covers the federal QCD rules. That means age 70½, which accounts count, which kinds of charity count, and paying the charity directly. For a private non-operating foundation, it tells you what to confirm instead of giving a yes or no. It also covers the yearly limit. It covers the cut for deductible IRA money you put in for the year you turned 70½ or any later year. It checks whether you get anything in return. And it checks for after-tax money in your IRAs.
It doesn't check a QCD from a Roth IRA, owned or inherited. It doesn't check the one-time QCD to a charity trust or gift annuity. It doesn't cover state income tax. It doesn't check if one certain charity is eligible. To check a charity, use the IRS Tax Exempt Organization Search.
If your IRAs hold no after-tax money, the whole QCD comes out of pre-tax dollars. If your IRAs hold after-tax money, you have basis in them. In that case, see QCD eligibility.