Congress has expanded the annual qualified charitable distribution limit — now well above $100,000 per taxpayer, indexed for inflation.

But as of early November, the IRS has not updated any forms, worksheets or instructions to reflect the procedure to benefit from these higher limits. That means the burden of proof rests squarely on the taxpayer.

Here's another way you and your advisory team can create and add significant value to that client relationship.

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Today's QCD works a lot like self‑checkout at grocery and drugstores. The system is there, the benefit is real, and the process is efficient — but only if the taxpayer does the scanning.

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As an elite adviser, you know the benefit is substantial — but only if the reporting is correct.

This is inflation‑indexed and will be updated each year.

When reporting the QCD (the self-checkout part):

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QCDs remain one of the most powerful charitable‑giving tools available — but in 2026, they function like a self‑audited exclusion. The benefit is real, the rules have been changed by Congress, and yet the IRS has not automated and modernized the reporting procedures.

If you want your client relationship to receive the full tax break, they/you must identify, document, and claim the QCD correctly.

This article was written by and presents the views of our contributing adviser, not the Kiplinger editorial staff. You can check adviser records with the SEC or with FINRA.

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Myles J. McHale Jr. is the President and Founder of Wealthcare Advisors and Consultants, LLC, with over 40 years of experience in financial services. Wealthcare provides proven and successful financial transitions for individuals and families.

He has held leadership roles, including Senior Investment Officer and Regional President at US Bank, Wilmington Trust/M&T Bank, Fleet Investment Services, Chase Manhattan Bank and The Morgan Bank. He has been an Adjunct Instructor at Cannon Financial Institute for the past 15 years, sharing expertise in investment management, charitable foundation management and retirement services.