IRA's are Individual - each persons IRA is totally separate from anyone else's IRA. The maximum annual QCD exclusion for each IRA owner is $100,000. You can give as much as you want but can only claim $100K as a QCD and your spouse can claim $53K for hers.
**Disclaimer: This post is for discussion purposes only and is NOT tax advice. The author takes no responsibility for the accuracy of any information in this post.**
