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Journal of Accountancy

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Jan 30, 2026
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How should taxpayers document QCDs to satisfy IRS substantiation requirements?

Qualified charitable distributions ( must be made directly from an IRA trustee to an eligible charity by a donor age 70½ or older and can be excluded from if rules are met (Pub. 590‑B) . To satisfy su...

Nov 26, 2025

What tax-planning strategies can beneficiaries use now to minimize taxes under the 2026 RMD rules?

Beneficiaries facing the 2026 “RMD cliff” should consider a small toolkit of widely recommended moves now: qualified charitable distributions (QCDs) to reduce AGI and satisfy RMDs, Roth conversions (o...