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After you file
Like other IRA distributions, QCDs are reported on Line 4 of Form 1040 or Form 1040-SR. No other worksheet
If part or all of an IRA distribution is a QCD, you enter the total amount of the IRA distribution on Line 4a. This is the amount shown in Box 1 on Form 1099-R.
Then, if the full amount of the distribution is a QCD, enter 0 on Line 4b. If only part of it is a QCD, the remaining taxable portion is normally entered on Line 4b.
Either way, you enter "QCD" next to Line 4b. For further details, check: Qualified charitable distributions
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March 15, 2024
7:30 AM