QCD or Cash Gift?: where the income shows up
2026 law · reviewed September 5, 2026
| Test | Cash gift from an IRA withdrawal | Qualified charitable distribution |
|---|---|---|
| Adjusted gross income | Withdrawal included | Excluded |
| Charitable deduction | Only by itemizing | None needed |
| Taxable share of Social Security | Rises with the withdrawal | Unchanged |
| Senior deduction ($6,000 per person 65+) | Phases out sooner | Unchanged |
| Medicare premium tier, two years later | Can cross a tier | Unchanged |
| Counts toward the required minimum distribution | Yes | Yes |
| Limit for 2026 | None | $111,000 per person |
What an IRA withdrawal touches on a 2026 return, and what a qualified charitable distribution leaves alone (§ 408(d)(8); § 86; OBBBA; CMS).
Educational only, not investment, tax, or legal advice. Results are hypothetical estimates that vary with each use and over time and are not guaranteed accurate or complete. Using this tool creates no client relationship with Considerate Capital, and the site that linked here is not affiliated with it. By using it you agree to the tool terms.