How it works
A qualified charitable distribution goes straight from your IRA to a charity, counts toward your RMD, and isn't taxable income. The alternative is to take the RMD, pay tax on it, and give cash, deducting what the 2026 rules allow: up to $1,000 ($2,000 joint) if you take the standard deduction, or gifts above 0.5% of AGI if you itemize. The calculator compares the two at your tax rate. A couple taking the standard deduction who give $8,000 save $720 at 12% or $1,320 at 22%. More in the QCD guide.