dmertz
Level 15

Get your taxes done using TurboTax

The distribution paid from the active SIMPLE IRA to a charity fails to be a QCD, so you are not permitted to claim it to be a QCD.  The distribution must appear in your AGI and you can claim a charitable deduction for some or all of the contribution.  This is the same as if the distribution was paid to you and you separately made a charitable contribution.