QCDs prior to age required to take RMDs

Jan 22, 2026 Last reply: 5 months ago 2 Replies
T

Qualified Charitable Distributions (QCDs) have been allowed up to the Required Minimum Distribution (RMD) amount, with a cap of $105k per year.



Until recently, taxpayer was going to have RMDs at age 70 1/2, and thus have a QCD opportunity at age 70 1/2.



Now taxpayer will not have to take RMD until age 73, but QCDs seem to still be available to taxpayer at age 70 1/2.



Is this correct?



On line RMD calculators do not calculate this pseudo RMD at age 70 1/2, so how is the max QCD calculated?



What age is used for the life expectancy table, the age on December 31, January 1, age 70 1/2, other?



Thanks.


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J

According to Taxed and Spent snipped-for-privacy@somedomain.invalid:

Yes.

For 2026 it is $111,000, twice that for married filing jointly. It's inflation adjusted so it will presumably go up each year.

Here's a related question: I can only take a QCD from an "inactive" SEP IRA. How about if I roll part of my SEP IRA's assets into a new one, make a contribution to the new one, and take a QCD from the old one to which I have made no contributions? Or is that asking for trouble?

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T

"Offset of QCDs by amounts contributed after age 70½. Beginning in tax years after December 31, 2019, the amount of QCDs that you can exclude from income is reduced by the excess of the aggregate amount of IRA contributions you deducted for the taxable year and any prior year that you were age 70½ or older over the amount of the IRA contributions that were used to reduce the excludable amount of QCDs in all earlier years. See the Qualified Charitable Deduction (QCD) Adjustment Worksheet in Appendix D."

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