Tsa and QCD

Client has an account titled as a TSA, not yet RMD age, want to withdraw funds to donate to church
Am I correct in that this will not be a QCD that they would need to deduct this as an itemized deduction and report the income



You are correct. Client must be 70.5 to qualify for a QCD and the QCD would then have to come from an IRA. Therefore the TSA (403b) would have to be rolled over to an IRA before client could do a QCD. A QCD almost always has a tax advantage over a charitable deduction, even for those who already itemize prior to the donation.

Add new comment

Log in or register to post comments