Q. I would like to use my QCD's on Schedule A as charitable deductions rather than use them to reduce the taxable amount of my IRA distributions. Can I do that?
A. Yes. The fact that you sent the distribution directly to a charity does not make it not a "normal distribution". What makes it a QCD, is you declaring it as such on your tax return.
That said, I'm not seeing "the math" that supports your proposal. Since the federal AGI transfers to the state return, you still get the full deduction for the QCD, on the state return, in addition to the VA standard deduction.
