RMD charity distribution

How does one indicate on 1040 that a portion of an RMD went directly to a qualified charity when the 1099 states the complete RMD.



There is no special 1099R distributon reporting for QCDs. You must self report it similar to how you would report a rollover on Form 1040. In your example, you would show 50000 on line 4a of Form 1040, 25,000 on 4b, with “QCD” entered on the line next to 4b. Tax programs will do this if you enter the QCD amount into the program.

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