Can QCD Cover Prior Year RMD?

Hello,

Background: We have a client who just reached RMD age (turned 73 in 2024) and prefers that his future RMDs never hit his tax return – he intends to satisfy them all with QCDs.  However, this year (2024) the client mistakenly believed he could aggregate his INH IRA RMDs which he has been taking for a few years with his traditional IRA RMDs which he must begin this year and performed a QCD from his INH IRA, using up the majority of the allowable 2024 QCD budget of $105,000.

He now has a year 73/2024 RMD which he must satisfy by April 15, 2025.  Next year he will also have his age 74/2025 RMD which he must have out by December 31, 2025.  After using up the remainder of the 2024 allowable QCD budget to satisfy as much of the 2024 RMD as possible, my question is can we use a QCD in the early part of 2025 to satisfy the remaining 2024 RMD?  Then followed by another QCD in the later part of 2025 to satisfy as much of the 2025 RMD as possible?  I am particularly curious if a 2025 QCD can satisfy a 2024 RMD.  If so, it appears this is definitely only possible with a client’s first year RMD.

If someone could point me to any official documentation on this I’d appreciate it as well.

Thanks.