Rex says
Money math without the spreadsheet headache. Plug in your numbers and I'll show you exactly where the dollars land.
Try a scenario
Click to load — tweak from there.Inputs
Result
QCD advantage over cash donation + deduction
$4,800
Tax avoided by excluding from income
$4,800
Deduction benefit you'd get anyway if itemizing
$0
IRMAA/AGI threshold risk flag (1 = yes)
0
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How to use this
- 1Enter amount directed to charity from ira ($).
- 2Enter marginal tax rate (%).
- 3Enter would you itemize if you took the rmd as cash?.
- 4Enter are you near a medicare irmaa income threshold?.
- 5Read your qcd advantage over cash donation + deduction on the right — it updates as you type.
- 6Hit Share to keep the scenario or send it to someone.
About this calculator
Once you're 70½ or older, you can direct up to $105,000 (2024 indexed limit) per year straight from your IRA to a qualified charity as a Qualified Charitable Distribution. The transferred amount counts toward satisfying your Required Minimum Distribution but is excluded from your taxable income entirely — it never shows up on your 1040 as income, unlike withdrawing the RMD yourself and then writing a check to charity (which requires itemizing to get any tax benefit at all, and even then doesn't reduce your Adjusted Gross Income, only your taxable income). This calculator compares the two approaches: a QCD versus a normal RMD withdrawal followed by an itemized cash donation, showing the tax and often less obvious AGI-driven cost differences (Medicare IRMAA surcharges, Social Security taxability, and other AGI-based thresholds all improve when your AGI is lower).
Worked example
Using the values the calculator loads with:
Inputs
- Amount directed to charity from IRA: 20000 $
- Marginal tax rate: 24 %
- Would you itemize if you took the RMD as cash?: No, would take standard deduction
- Are you near a Medicare IRMAA income threshold?: No
Results
- QCD advantage over cash donation + deduction: $4,800
- Tax avoided by excluding from income: $4,800
- Deduction benefit you'd get anyway if itemizing: $0
- IRMAA/AGI threshold risk flag (1 = yes): 0
What each field means
Inputs
- Amount directed to charity from IRA ($)
- The amount directed to charity from ira used in the calculation, measured in $. Starts at 20000 $ so you have a working example on load.
- Marginal tax rate (%)
- The marginal tax rate used in the calculation, measured in %. Starts at 24 % so you have a working example on load. Accepted range: 0–50 %.
- Would you itemize if you took the RMD as cash?
- Pick the option that matches your situation — the maths changes per option. Choices: Yes, deduction would count fully, No, would take standard deduction.
- Are you near a Medicare IRMAA income threshold?
- Pick the option that matches your situation — the maths changes per option. Choices: Yes, No.
Results
- QCD advantage over cash donation + deduction
- Returned as a money amount in US dollars and shown as the headline result. It recalculates instantly whenever you change an input, so you can compare scenarios without reloading.
- Tax avoided by excluding from income
- Returned as a money amount in US dollars. It recalculates instantly whenever you change an input, so you can compare scenarios without reloading.
- Deduction benefit you'd get anyway if itemizing
- Returned as a money amount in US dollars. It recalculates instantly whenever you change an input, so you can compare scenarios without reloading.
- IRMAA/AGI threshold risk flag (1 = yes)
- Returned as a whole number. It recalculates instantly whenever you change an input, so you can compare scenarios without reloading.
FAQ
Why does keeping AGI lower matter beyond just income tax?
Adjusted Gross Income drives several other thresholds: Medicare Part B/D IRMAA surcharges kick in at specific AGI breakpoints, more of your Social Security becomes taxable at higher AGI, and various deduction phase-outs depend on AGI. A QCD keeps the distribution off your AGI entirely, while a withdraw-then-donate approach raises AGI first even if you get a deduction afterward.
Does a QCD count toward my Required Minimum Distribution?
Yes, a QCD counts dollar-for-dollar toward satisfying your RMD for the year, up to the $105,000 (2024, indexed annually) QCD limit, so you can zero out your entire RMD tax impact through charitable giving if the RMD is at or below that limit.
Can I do a QCD before RMDs start at 73?
Yes — QCD eligibility starts at age 70½, which is earlier than the current RMD starting age of 73. You can make QCDs in that gap even though you're not yet required to take distributions, though it won't offset an RMD you don't yet have.
What accounts qualify for QCDs?
Traditional IRAs qualify directly. SEP and SIMPLE IRAs only qualify if they're no longer receiving employer contributions. 401(k)s and other employer plans don't qualify directly — you'd need to roll funds into an IRA first to use the QCD strategy.
Accuracy and limitations
- Results are estimates before tax, fees, and inflation unless an input explicitly covers them.
- Rates are treated as fixed for the whole period — variable-rate products will drift from this projection.
- This is educational maths, not financial advice. Check anything contractual with the lender or your accountant.
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Asset Location Tax Efficiency Calculator
See the tax savings from placing bonds, REITs, and stocks in the right account types.
Cite this calculator
Writing about this topic? Grab a citation — every link helps keep these tools free.
RevenueLab. (2026). Qualified Charitable Distribution (QCD) Calculator. Retrieved from https://www.revenuelab.fyi/toolbox/qualified-charitable-distribution
<p>Source: <a href="https://www.revenuelab.fyi/toolbox/qualified-charitable-distribution" target="_blank" rel="noopener">Qualified Charitable Distribution (QCD) Calculator — RevenueLab</a> (2026).</p>
Source: [Qualified Charitable Distribution (QCD) Calculator — RevenueLab](https://www.revenuelab.fyi/toolbox/qualified-charitable-distribution) (2026).