QCD / RMD

When a client has a traditional IRA with an RMD of $15,000 and a balance in the traditional IRA with a few hundred thousand dollars, to confirm a client can still give above the annual RMD up to the $105,000 in QCD without paying income tax up to $105,000 if all used for QCD and sent directly to the charitable organization by the custodian, correct.

 

And per person, so husband and wife can each give up to $105,000 of QCD from there traditional IRA



If the husband and wife have a combined total of $210k IRA funds, but one of them has $150k and the other has $60k, can they still use the combined total to do a QCD of the full $210k limit? Or do they each have to take the money out of their own IRA such as husband take out $105k of his and wife take out $105 of hers?

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