QCD & the First Dollar Out Rule

I’ll be 72 in 2019.

My 2019 TIRA RMD = $4,000.00

I have only one TIRA account.

I took one $2,000.00 [before tax] withdrawal out of my TIRA so far in 2019.

If I have my TIRA custodian make a $2,000.00 check payable to my church and mail the check to my home address; and then I deliver the check to my church, will this second $2,000.00 withdrawal (payable to my church) qualify as a QCD for 2019 and complete my 2019 RMD?

Thank you in advance for your help.



Yes. Your 4000 RMD will be completed, but only 2,000 will be taxable due to the QCD.

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