dmertz
Level 15
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QCDs to split-interest entities are only allowed in a single calendar year of the individual's life.  In this case it was done in 2023, meaning that it's not permitted to be done in any year after 2023.

 

You are not permitted to return any part of an RMD to your traditional IRA, so the distribution must be included in taxable income on your 2024 tax return.  Even if you send the funds to a different charity it would not qualify as a QCD because the funds must be sent directly from the IRA to the charity.  If you itemized deductions, you could take a deduction for the charitable gift.

 

You can still make a QCD from the IRA, but it would be a distribution in addition to your RMD that you have already satisfied.

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