I'm reconsidering my assertion that the distribution cannot be a 2022 QCD if a check prepared by the custodian was not sent to the charity before the end of 2022. Section 408(d)(8)(C) says that the contribution must otherwise be deductible, but it doesn't specify that the the deduction would have to be eligible to be reported on the tax return for the same year as the year for which the distribution occurred. Under these circumstances, it's probably reasonable to treat the distribution reported on a 2022 Form 1099-R as a QCD.
