Hello,

I was wondering if anyone had some thoughts on the following scenario:

A 75 year old individual passed away earlier this year and had not yet satisfied his $2,300 RMD from a Traditional IRA. The surviving 65 year old spouse is listed as the sole beneficiary of his IRA.

Question:

The surviving spouse wants to send the full $2,300 RMD to a charity and claim it as a QCD on her tax return. However, she of course is not 70 ½ and would not generally qualify to request a QCD. Would she qualify to send this out as a QCD even though she is not 70 ½ seeing as though this is an required distribution she is taking on behalf of the deceased spouse who was over 70 ½? We are assuming she will be filing a joint tax return for 2024 as well.

Thank you.