2025 QCD’s
Hello, for QCD’s starting in 2025 do we know if the maximum annual exclusion per individual has been increased from $105,000.00 to $108,000.00?
Thank you.
Hello, for QCD’s starting in 2025 do we know if the maximum annual exclusion per individual has been increased from $105,000.00 to $108,000.00?
Thank you.
Permalink Submitted by Alan - IRA critic on Tue, 2025-06-03 16:22
Yes, the inflation adjustment is to 108k for the 2025 QCD limit, with 54k for the one time donation to a split interest entity such as a CRT or CGA.
Permalink Submitted by Tracy Hawbaker on Fri, 2025-06-06 16:44
So is 104K coded as a QCD and the 54K coded differently for a CGA? How do you differentiate?
Permalink Submitted by Alan - IRA critic on Fri, 2025-06-06 19:27
The 54,000 is a sub limit and only a one time election, not an additional limit. If a 54,000 donation to a CGA is done, that leaves only 54,000 left for a basic QCD that year.
The IRS 2025 1099R instructions for use of the new “Y” distribution code does not indicate any special 1099R reporting for QCDs to split interest entities. The 1099R should be coded Y like an ordinary QCD. The IRS does not seem concerned with tracking the split limit sub limit.