Exactly when is 70 1/2 reached?

As previously suggested, if you do a large DAF contribution in a single year, then you will likely be able to itemize for that year. Not to mention, the TCJA rules are set to expire at the end of 2025, so beginning in 2026, the standard deduction will be significantly lower, and exemptions will return to reduce income, unless the law is changed.


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Yes, of course. But that is essentially “throwing away” a free $27,700 deduction. Our mortgage is nearly gone, property taxes under 5k, etc. Way under 27k in total.

The idea is to find a way to pass IRA money out untaxed AND to keep using the standard deduction against ordinary income.

Also, if the standard deduction goes way down in 2026 then it would make more sense to do the large IRA to DAF transfer in that year or later.