QCD deadline December 31: what still has to clear with the custodian
See the lane if MAGI is the worry. Filing status and MAGI. Two questions. No account. Nothing uploaded. Not a bill, and not a gift amount.
Run the free checkWho this page is for
This page is for households who want the year-end clock for a qualified charitable distribution in plain English. The job here is a list: which IRA, who to call, and what to ask. It is not a recommendation to give, and it is not a dollar worksheet.
The age at which a distribution of this kind can be made, and the fact that one can satisfy a required distribution, stay on what age required withdrawals start. The December 31 list for required distributions is on the RMD deadline checklist. This page is only the charitable-transfer clock.
What a QCD is
A qualified charitable distribution is a trustee-to-charity transfer from an IRA by an owner age 70 1/2 or older. The custodian sends the money to the charity. It is not a withdrawal paid to the owner and then given onward. A transfer that qualifies can satisfy a required minimum distribution without raising AGI or the MAGI Medicare uses.
The 2026 exclusion limit this site already uses is $111,000 per eligible IRA owner (IRS Notice 2025-67). Donor-advised funds and most private foundations do not qualify. This page does not apply that limit to an account. It does not say whether to give.
What to write down, and what to ask
Two calls. The custodian that holds the IRA, for the processing date and whether a direct transfer from that IRA can count in this tax year. A CPA, for whether the charity qualifies and how the transfer is reported. Neither call on this page includes a dollar amount.
| Write down | Question for the firm or a CPA |
|---|---|
| Each IRA, and the firm that holds it | Does this firm treat a direct transfer from this IRA to a charity as a qualified charitable distribution for this calendar year? |
| The charity named on the request | Does a CPA see this organization as a qualified charity? Donor-advised funds and most private foundations generally do not qualify. |
| The date a request would be submitted | What is the last day a request can arrive so the transfer can count by December 31? |
| Whether the transfer must clear by December 31 | Does the firm require the transfer to be issued, clear, or completed by December 31? |
| A required distribution on the same IRA, if one applies | Can a qualified charitable distribution count toward this year's required distribution, and does the firm need that amount identified separately? |
| How the transfer will be reported | Which year-end tax form will show it, and will the amount be excluded from income? |
The public date and the firm's date are not the same thing. December 31 is the calendar date for a transfer meant to count in that tax year. The firm's own last day can be earlier, because the firm needs time to send the money to the charity. A request that reaches the firm on December 31 can still miss the year. This page does not name one firm's cutoff. The federal description is in IRS Publication 590-B.
How a QCD relates to an RMD
A qualified charitable distribution and a required minimum distribution can share this December 31 processing clock. A transfer that qualifies can count toward the required distribution for that year. The required distribution is still the custodian's figure. This page does not calculate either amount. It does not say whether to satisfy a required distribution with a charitable transfer.
Inherited accounts and workplace plans follow different clocks. Ask the firm which accounts can send a qualified charitable distribution. The owner's December 31 list for required distributions stays on the RMD deadline checklist.
Why the year-end clock matters for MAGI
A transfer that counts in 2026 and is excluded from income does not add to 2026 MAGI. MAGI on this site is Form 1040 line 11 plus line 2a. A distribution from the same IRA that is included in income is 2026 income. That return is the one generally used for the 2028 Medicare premium. It does not reset the 2026 premium, which is already tied to the 2024 return. This page does not calculate a withdrawal, a charitable amount, or IRMAA.
The year pairs are on which return year sets Medicare IRMAA. What the lines include is on what is MAGI for Medicare. The free check is a lane, UNDER or OVER, on the return Medicare is already using. It is not a charitable-transfer worksheet, and it does not assign a premium for a later year.
Printable December 31 list. The RMD & QCD Year-End Checklist ($37) is the educational list of accounts to write down and questions for the custodian and a CPA. It does not calculate a withdrawal. It does not say whether to give. It is not the $99/year household board. If the open question is MAGI against the Medicare line, the free check above is the lane check.
RMD & QCD Year-End Checklist ($37)Related reading
Common questions
When is the QCD deadline for a tax year?
For a qualified charitable distribution that is meant to count in the current tax year, December 31 of that calendar year is the public date. The custodian's last day to accept a request can be earlier, because the firm needs time to send the money to the charity before the calendar date. Ask the firm that holds the IRA for that request date. This page does not name one firm's cutoff.
Can a QCD requested on December 31 still miss the tax year?
Yes. A request that reaches the firm on December 31 can still miss the year if the firm needs time to send the money to the charity. Ask the firm whether the transfer must be issued, clear, or be completed by December 31, and what date a request must arrive. This page does not name one firm's cutoff.
Does a QCD count toward an RMD, and does this page say whether to give?
A qualified charitable distribution that qualifies can count toward that year's required minimum distribution. This page does not say whether to give. It does not calculate a withdrawal or a charitable amount. Confirm the date, the charity, and the tax treatment with the custodian and a CPA. The required-distribution clock is on the RMD deadline checklist.
This page does not calculate a withdrawal. It does not say whether to give. It does not say how much to transfer. Confirm the request date, whether the charity qualifies, and the tax treatment with the custodian and a CPA. Educational only. Not tax, legal, Medicare, or investment advice. MAGI here is Form 1040 line 11 plus line 2a, as described in the IRS Form 1040 instructions.