How much can you give through a QCD per year?

Up to $100,000 per taxpayer per year, a cap that is indexed for inflation. Married couples can each give up to the limit from their own IRAs.

Do QCDs count toward required minimum distributions?

Yes. A QCD made during the year counts toward satisfying the RMD for that year. Make the QCD before taking the rest of your RMD in cash, because money already distributed to you cannot be recharacterized.

Can you do a QCD from an inherited 401(k)?

No. QCDs can only come from IRAs. If you inherited a 401(k), roll it into an inherited IRA first, then make the QCD from the IRA.

Do you get a tax deduction for a QCD?

No separate deduction. The QCD amount is excluded from your taxable income instead, which benefits even taxpayers who take the standard deduction and do not itemize.

Can You Do a QCD From an Inherited IRA? Yes, With One Condition

Q: Can you do a QCD from an inherited IRA?

Yes, if the beneficiary is 70 and a half or older. The distribution goes directly from the inherited IRA to a qualifying charity, is excluded from taxable income, and counts toward the year's RMD.

Guides · Updated October 2026

Yes. You can make a qualified charitable distribution from an inherited IRA, and it is one of the better tax moves available to older beneficiaries. The one condition is your own age: you must be 70 and a half or older yourself. The original owner's age does not matter. The money goes directly from the inherited IRA to the charity, it never touches your tax return as income, and it counts toward your required minimum distribution for the year.

The reason this matters is the standard deduction. Plenty of retirees give to charity every year and get zero tax benefit from it, because their itemized deductions do not beat the standard deduction. A QCD sidesteps that entirely. Instead of giving cash and hoping for a deduction you will never take, you give IRA dollars that were going to be taxed and make them vanish from your income. Remember that $10,000 annual gift in the example below. Without the QCD it buys the giver nothing on her tax return. With the QCD it erases $10,000 of taxable RMD income.

Worked example: 74 years old, $240,000 inherited IRA

A 74-year-old inherits a $240,000 traditional IRA from her father and must take annual RMDs. Her RMD this year is roughly $15,000. She already gives $10,000 a year to her church and takes the standard deduction, so those gifts have no tax benefit.

She directs a $10,000 QCD from the inherited IRA straight to the church, then takes the remaining $5,000 of her RMD in cash. Taxable IRA income for the year: $5,000 instead of $15,000. At a 22% marginal rate, the QCD saves her about $2,200 in federal income tax, on money she was giving away anyway.

The decision rules

If you are under 70 and a half, the answer is no. A distribution to charity before that age is just a taxable distribution followed by a gift, and it does not qualify. The age test applies to the beneficiary, measured to the day: you must have reached 70 and a half before the distribution date, not just in the same calendar year.

If you are 70 and a half or older, check three things. First, the money must go directly from the IRA to a qualifying public charity. A check made out to you that you forward to the charity does not count. Neither does a gift to a donor-advised fund or a private foundation; the law limits QCDs to public charities. Second, the annual cap is $100,000 per taxpayer, indexed for inflation, so confirm the current year's figure. Third, timing: do the QCD before you take the rest of your RMD in cash. The IRS treats the first dollars out as satisfying the RMD, and money you already received cannot be turned into a QCD after the fact.

One more gate people hit: QCDs can only come from IRAs, including inherited IRAs. If you inherited a 401(k), you cannot QCD from it directly. Roll it into an inherited IRA first, then make the distribution from the IRA.

How it shows up on your return. The custodian reports the full distribution on Form 1099-R with no special QCD marking. You enter it on your return, exclude the QCD amount from taxable income, and write "QCD" next to the taxable line. Keep the charity's written acknowledgment with your tax records.

Know your RMD before you plan the gift

Calculate this year's required minimum distribution from your inherited IRA.

Run your own numbers with the free calculator

Frequently asked questions

Can you do a QCD from an inherited IRA?

Yes, if you as the beneficiary are 70 and a half or older. The distribution must go directly to a qualifying public charity. It is excluded from your taxable income and counts toward your RMD for the year.

What is the annual QCD limit?

$100,000 per taxpayer per year, indexed for inflation. Married couples can each make QCDs up to the limit from their own IRAs.

Does a QCD satisfy my RMD?

Yes, if it is made during the year. Take the QCD before withdrawing the rest of your RMD in cash, because distributions already paid to you cannot be recharacterized.

Can I QCD from an inherited 401(k)?

No. QCDs are IRA-only. Roll the inherited 401(k) into an inherited IRA first, then make the QCD from the IRA.

Do I get a charitable deduction for a QCD?

No separate deduction. The benefit is the income exclusion, which works even if you take the standard deduction. That is exactly why QCDs beat cash gifts for most retirees.

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