Qualified charitable distribution (QCD)
Up to $108,000+
Can You Write Off Qualified Charitable Distribution?
Short answer: Yes in effect: if you're 70½ or older, a QCD from your IRA to charity is excluded from income, even if you don't itemize.
It counts toward your required minimum distribution. You can't also deduct it on Schedule A.
Records to keep: Keep receipts, statements (1098, 1098-T, 1099, W-2G), and a note of what each cost was for. Compare itemizing to the 2026 standard deduction before you claim.
Qualified charitable distribution (QCD)
Typical range: Up to $108,000+
Individuals / Personal Taxes
Yes in effect: if you're 70½ or older, a QCD from your IRA to charity is excluded from income, even if you don't itemize.
Business justification
Yes in effect: if you're 70½ or older, a QCD from your IRA to charity is excluded from income, even if you don't itemize. It counts toward your required minimum distribution. You can't also deduct it on Schedule A.
Category
- Personal Tax Deductions