5 THINGS YOU NEED TO KNOW ABOUT 2025 QUALIFIED CHARITABLE DISTRIBUTIONS

By Andy Ives, CFP®, AIF®
IRA Analyst

If you are thinking about doing a qualified charitable distribution (QCD) for 2025, time is running out. The deadline is December 31, 2025. Many people miss out on this valuable tax break.

Here are 5 things you need to know about 2025 QCDs:

2025 Year-End Retirement Account Deadlines

Participation in Multiple Retirement Plans

Do QCDs Actually Reduce AGI?

The "Still-Working Exception" and December 31 Retirement

IRA Confirms Effective Date of Mandatory Roth Catch-Up Rule

"IRA Distribution Confusion"

Q: My father passed away in November 2021. I became disabled in April 2022. Am I now an eligible designated beneficiary (EDB) that can use the stretch rule for distributions? I receive disability payments, so the SSA knows my disability start date. I have read dozens of articles all with conflicting information.

Answer

Q: I have a client, age 65, who took multiple distributions from his plan with a company where he used to work. The distributions were deposited into his bank account and from there he put the funds in his IRA account. He says these are rollovers, but I am concerned about the once-per-year rollover rule.

Answer

Q: I am 67 years old and have a Roth IRA that is over 5 years old. I would like to perform some annual 401(k)-to-Roth IRA conversions before I become subject to required minimum distributions (RMDs) on my 401(k) when I turn age 73. I am aware that I will need to pay income taxes on the conversions themselves, but there is a lot of conflicting information out there on what happens with the earnings on the converted funds after they move to the Roth IRA. When will I have access to the converted dollars and the earnings?

Answer

Q: We have a client who is the successor beneficiary of an IRA that her late husband had inherited from his deceased mother. The mother died in 2015. The deceased husband had been taking annual required minimum distributions (RMDs) since he inherited the IRA. Now, the wife is the successor beneficiary. Can she do a spousal rollover since she inherited this account from her husband?

Answer

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Ed Slott and Company: Ed Slott and Company Launches Direct-to-Consumer Retirement Tax Education Campaign

ThinkAdvisor: IRS Releases Final Rule on Roth Catch-Ups

The Wall Street Journal: High Earners Age 50 and Older Are About to Lose a Major 401(k) Tax Break

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