QCD

Client DOB 8/18/1949 even though she does not have to make her RMD this year it is my understanding she still is allowed to take advantage of the QCD is this correct ?



Client could still do a QCD on 2/18/2020 or later, however most of the advantage of that is lost since there is no required RMD income to offset. Client might consider making a cash donation up to 300 (or 600 if filing jointly) if they are not itemizing, that would reduce taxable income in 2020. Then, if that 300/600 is less than than QCD under consideration, client could defer the excess amount to 2021 and double up QCDs in 2021 to offset 2021 RMD income.

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