RMD QCD AND QLAC

I AM 71.5 AND TURN 72 BEFORE END OF 2022. if i want to give QCD check to genuine verifiable charitable organization what information i need from them and who independently will verify? i plan to accomplish this between july 2022 and november 2022. what seqence this should be done and what form needs to be reported to IRA. Thank you



You must complete your QCD prior to completing your RMD in order for the entire QCD to offset RMD income. Your 1099R will combine the QCD and RMD as a single total, and it is up to you to subtract the QCD from line 4b to determine the remaining taxable income, and then enter “QCD” next to line 4b. Ask the charity for the usual donation acknowledgement, which is the same as for any other donation.
The QLAC can be done anytime if you purchase the QLAC IRA annuity by a direct trustee transfer. These are not reported on your return or on a 1099R. Do not take a distribution to purchase the QLAC.

thank you Allen. CAN YOU DO QCD RMD EVERY YEAR. Total QCD for year if going to multiple charities should i wait for check directly from custodian cashed by charity? which entity can verify charity in INDIA is acceptable to USA IRS . what documents from charity are needed. Thank you.

Tax deductible donations to foreign charities are not allowed unless done through a private foundation. However, a donation to a private foundation is not eligible to be treated as a QCD. As for eligible QCDs, there is no limit to the number just the 100k dollar limit annually, but splitting the limit too many ways would probably result in your IRA custodian wanting to establish check writing for your IRA and then issue your own QCD checks. When you issue the check your custodian does not know about the distribution unless the check is cashed, therefore you would probably want to wrap up any eligible QCDs by the end of October so the charity has time to cash those checks. Ask you custodian how they handle multiple QCDs. The charity that receives your QCD check should provide you with the same documentation as they would for a non QCD cash donation including a statement that you did not receive any benefits from the charity for your donation.

Thank you for detail Allen. so i can not donate to charity in INDIA using QCD? What is private foundation which can accomplish this for me.I will appreciate this as it is important to help some charity to my birth place to genuine charity.

It’s complicated for a private foundation to make grants to foreign charities.

Add new comment

Log in or register to post comments