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Deductions & credits
I think it's reasonable to report all of these as QCDs (provided the total does not exceed $100,000) for 2022. Because these were checks made payable by the IRA custodian to the charities directly and are reported on 2022 Forms 1099-R, they should qualify as QCDs even if not mailed to the charity until January. The tax code and IRS only say that the contributions must otherwise be eligible to be reported as charitable deductions but nowhere do they specify that these contributions would need to be otherwise reportable as charitable deductions in the same year as the year the distribution is reported from the IRA.
Normally I would not do QCDs so close to the end of the year, though, to avoid any question.
‎January 28, 2023
8:53 AM