你知道吗?, 如果你至少70岁半, you can make tax-free charitable donations directly from your IRA? By making what’s called a qualified charitable distribution (QCD), you can benefit your favorite charity while excluding up to $100,每年从总收入中扣除1万美元. These gifts, also known as “charitable IRA rollovers,” would otherwise be taxable IRA distributions. 1
为了制作QCD, you simply instruct your IRA trustee to make a distribution directly from your IRA (other than SEP and SIMPLE IRAs) to a qualified charity. The distribution must be one that would otherwise be taxable to you. You can exclude up to $100,000年的量子色 from your gross income each year. 如果你提交联合申报表, your spouse (if 70½ or older) can exclude an additional $100,000年的量子色. Note: You don’t get to deduct QCDs as a charitable contribution on your federal income tax return — that would be double-dipping.
QCDs count toward satisfying any required minimum distributions (RMDs) that you would otherwise have to receive from your IRA, just as if you had received an actual distribution from the plan. 然而, distributions that you actually receive from your IRA (including RMDs) and subsequently transfer to a charity cannot qualify as QCDs.
假设您的RMD为2021年, which you’re required to take no later than December 31, 2021, is $25,000. 你会得到5美元,2021年2月从你的个人退休金账户中分配1万美元现金, 然后捐给慈善机构A. In June 2021, you also make a $15,000年量子色 to Charity A. 你必须包括5美元,000 cash distribution in your 2021 gross income (but you may be entitled to a charitable deduction if you itemize your deductions, a strategy that may be less beneficial now than prior to 2018 due to passage of the Tax Cuts and Jobs Act). You exclude the $15,000年的量子色 from your 2021 gross income. Your $5,000 cash distribution plus your $15,000年量子色 satisfy $20,000 of your $25,000 RMD for 2021. You’ll need to withdraw another $5,000 no later than December 31, 2021, to avoid a penalty.
假设你在2021年下半年就72岁了. You must take your first RMD (for 2021) no later than April 1, 2022. You must take your second RMD (for 2022) no later than December 31, 2022. 假设每个RMD是25,000美元. You don’t take any cash distributions from your IRA in 2021 or 2022. 2022年3月31日，你将向慈善机构B捐赠2.5万美元QCD. Because the QCD is made prior to April 1, it satisfies your $25,000 RMD for 2021. On December 31, 2022, you make a $75,000年量子色 to Charity C. Because the QCD is made by December 31, it satisfies your $25,000 RMD for 2022. You can exclude the $100,000年的量子色 from your 2022 gross income.2
As indicated earlier, a QCD must be an otherwise taxable distribution from your IRA. 如果你做了不可扣除的贡献, then normally each distribution carries with it a pro-rata amount of taxable and nontaxable dollars. 然而, a special rule applies to QCDs — the pro-rata rule is ignored and your taxable dollars are treated as distributed first.
Assume you have a single traditional IRA with a current value of $100,000, 其中包括10美元,不可扣减的供款. Therefore, you have a taxable balance of $90,000美元和10美元的免税余额,000. 如果你能赚5美元,从你的个人退休金账户中取出000英镑, 9/10(10美元,000/100,000)你的分布, or $4,500, 将会被征税和十分之一(10美元,000/100,000), or $500, 将nontaxable. 然而, 如果你赚了5美元,000年量子色, 整个5美元,000的金额将被认为来自你的90美元,000年应纳税的平衡.
如果你有多个ira, they are aggregated when calculating the taxable and nontaxable portion of a distribution from any one IRA.
假设你有两个传统的ira. IRA One has a value of $50,000 and does not include any nondeductible contributions. IRA Two also has a $50,000 value but includes $10,不可扣减的供款. 为税收目的, you are treated as owning a single traditional IRA with a value of $100,000美元和10美元的免税余额,000. 如果你要取50美元,IRA 2的000, 9/10(10美元,000/100,000)你的分布, or $45,000, 将会被征税和十分之一(10美元,000/100,000), or $5,000, 将nontaxable. 然而, 如果你赚了5美元,IRA 2的000年量子色, 整个5美元,000的金额将被认为来自你的90美元,000年应纳税的平衡.
RMDs are calculated separately for each traditional IRA you own, 但可以从你的个人退休帐户中提取.
您的QCD不能提供给私人基金会, 捐助国向基金, or supporting organization [as described in IRC Section 509(a)(3)]. 进一步, the gift cannot be made in exchange for a charitable gift annuity or to a charitable remainder trust.
没有这个特殊的规则, taking a distribution from your IRA and donating the proceeds to a charity would be a bit more cumbersome and possibly more expensive. You would request a distribution from the IRA and then make the contribution to the charity yourself. You’d include the distribution in gross income and then take a corresponding income tax deduction for the charitable contribution. 但由于国税局的限制, the additional tax from the distribution may be more than the charitable deduction. And due to much higher standard deduction amounts ushered in by the Tax Cuts and Jobs Act passed in 2017, itemizing deductions may have become even less beneficial in 2018 and beyond, 使得qcd更具潜在吸引力.
QCDs avoid all this by providing an exclusion from income for the amount paid directly from your IRA to the charity — you don’t report the IRA distribution in your gross income, QCD不扣分.
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12019年以后开始, if you make deductible contributions to an IRA for the year you reach age 70½ or beyond, 这可以减少你的QCD的允许数量.
2Legislation passed at the end of 2019 raised the RMD age to 72 (from age 70½) beginning January 1, 2020. If you reach age 72 before July 1, 2021, you will need to take an RMD by December 31, 2021.