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IRA direct-to-charity planning for Illinois retirees

Qualified Charitable Distribution in Illinois 2026

An Illinois IRA owner age 70 1/2 or older can generally make a qualified charitable distribution directly from an IRA to an eligible charity. The 2026 federal QCD limit is $111,000 per taxpayer, the transfer can satisfy RMDs, and the excluded amount is not claimed again as a Schedule A charitable deduction.

2026 QCD limit

$111,000 per taxpayer

Minimum age

70 1/2 when the distribution is made

RMD treatment

Can count toward required minimum distributions

Tax form signal

Reported on Form 1099-R and Form 1040

What matters for 2026

  • The money must move directly from the IRA trustee to a qualified charity.
  • A QCD can reduce federal AGI because the eligible distribution is excluded from income rather than deducted on Schedule A.
  • Illinois usually starts with federal income concepts and has broad retirement-income subtraction rules, so the state benefit is often different from the federal AGI benefit.

Next step

Use the main deduction guide for calculator inputs, eligibility checks, related forms, and broader federal rules.

Open the full guide

Planning workflow

  1. 1Ask the IRA custodian for a trustee-to-charity transfer, not a personal withdrawal followed by a donation.
  2. 2Coordinate the QCD before year-end RMD processing so the charitable transfer can count toward the required amount.
  3. 3Do not also claim a Schedule A charitable deduction for the same QCD amount.

Records to keep

  • IRA custodian distribution confirmation
  • Charity acknowledgment letter
  • Form 1099-R and tax software QCD notation
  • RMD worksheet showing how much the QCD satisfied