Thanks to macuser_22. I appreciate your quick interpretation. Your understanding is right. I did not have enough QCDs to cover the 2019 RMD, and had nothing received directly by me, so there's a shortfall. Interesting your saying they want the "amount actually taken", even though they say "amount actually distributed to you." QCDs are common enough that I'd expect IRS knows there can be thousands of dollars difference between "distributed to you" and Box 1 "gross distribution" which certainly includes QCDs. As you point out, instruction package just says "Complete lines 52 and 53 as instructed" without resolving any ambiguity.
