Per IRS https://www.irs.gov/newsroom/reminder-to-ira-owners-age-70-and-a-half-or-over-qualified-charitable-d... :
Normally, distributions from a traditional individual retirement arrangement (IRA) are taxable when received. With a QCD, however, these distributions become tax-free as long as they're paid directly from the IRA to an eligible charitable organization.
QCDs can be made electronically, directly to the charity, or by check payable to the charity.
An IRA distribution, such as an electronic payment made directly to the IRA owner, does not count as a QCD. Likewise, a check made payable to the IRA owner is not a QCD.
In my case the checks were made out to the charity, but mailed to me to be forwarded to the charity. In all cases the checks were drawn from my accounts before the end of the year. In some cases I received the checks and mailed them by priority mail so they were received by the charity before the end of the year, but they may not have been deposited by the charity until January. In other cases, I didn't receive the checks from the trustee until January after which they were promptly priority mailed to the charities.
Since the funds were removed from my IRA before the end of the year in all cases, can I treat all as 2022 QCD's that can be excluded as income on my 1040?
