$LevyIO

Salt Lake City IRA direct-to-charity planning

Qualified Charitable Distribution in Utah 2026

A Utah IRA owner age 70 1/2 or older can generally make a qualified charitable distribution directly from an IRA to an eligible charity. For 2026, IRS Notice 2025-67 increases the regular QCD exclusion limit to $111,000 per taxpayer. Salt Lake City and other Utah donors should verify the charity through IRS TEOS, coordinate the trustee-to-charity transfer before year-end, and avoid also claiming the same QCD as a Schedule A charitable deduction.

2026 QCD limit

$111,000 per taxpayer

Minimum age

70 1/2 when the distribution is made

Local search intent

Salt Lake City charity verification plus IRA custodian workflow

Utah state check

Review Utah retirement credit and Social Security/military credit choices separately

What matters for 2026

  • The transfer must go directly from the IRA trustee to a qualified charity; a personal withdrawal followed by a donation is not the same QCD workflow.
  • A qualifying QCD can satisfy part or all of an RMD while keeping the excluded amount out of federal gross income.
  • Utah retirement-income credits have separate age, income, and credit-choice rules, so check the Utah return after the federal QCD treatment is modeled.

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. 1Search the charity in IRS Tax Exempt Organization Search before asking the custodian to send funds.
  2. 2Tell the IRA custodian the payment should be a direct trustee-to-charity QCD, not a distribution to your personal account.
  3. 3Complete the QCD before the year-end RMD deadline if you want it to satisfy required minimum distributions.
  4. 4Keep the custodian confirmation, charity acknowledgment, Form 1099-R, and tax-software QCD notation together.
  5. 5Run the Utah return after federal AGI is computed because Utah credits and retirement-income treatment are separate from the federal QCD exclusion.

Records to keep

  • IRS TEOS or charity eligibility screenshot/date
  • IRA custodian QCD request and distribution confirmation
  • Charity acknowledgment letter showing the recipient and amount
  • Form 1099-R, Form 1040 QCD notation, and RMD worksheet
  • Utah TC-40/retirement-credit workpaper if a Utah credit is being evaluated

Primary sources

IRS Notice 2025-67Sets the 2026 regular QCD exclusion limit at $111,000 and the one-time split-interest amount at $55,000.IRS Publication 526Explains QCD basics, age 70 1/2 eligibility, direct IRA-to-charity transfer rules, and the no-double-deduction rule.IRS Tax Exempt Organization SearchUse Pub. 78/TEOS data to verify whether a charity is eligible to receive deductible contributions.Utah retirement creditUtah explains the retirement credit, income thresholds, and interaction with Social Security or military retirement credits.Utah retirees and seniorsUtah Tax Commission hub for retirement, Social Security, military retirement, railroad retirement, and senior relief topics.