Permalink Submitted by Alan - IRA critic on Wed, 2022-11-16 21:25
No. A QCD can only be made from an IRA distribution for IRA owners or beneficiaries after reaching age 70.5. If you are asking about these distributions being rolled over to an IRA and then a QCD being made from the IRA, that is possible except for qualified plan RMD distributions. However, in the year that such a rollover is made to the IRA, if the IRA did not have a prior year end balance, there would be no IRA RMD to offset by the IRA QCD.
Permalink Submitted by Alan - IRA critic on Wed, 2022-11-16 21:25
No. A QCD can only be made from an IRA distribution for IRA owners or beneficiaries after reaching age 70.5. If you are asking about these distributions being rolled over to an IRA and then a QCD being made from the IRA, that is possible except for qualified plan RMD distributions. However, in the year that such a rollover is made to the IRA, if the IRA did not have a prior year end balance, there would be no IRA RMD to offset by the IRA QCD.