OK...first things first.
1) For the IRA the $$ are coming from, the owner of that IRA will have to be age 70.5 (edited) or older during 2023....such that they are required to take an RMD from that person's IRAs....only then can part of the distribution be claimed as a QCD. Otherwise it is just a separate charitable contribution.
2) If you turn 70.5 (edited) in 2023, and are looking at the 2022 software to see what questions are asked, the software will not show the proper RMD/QCD questions because you were not 70.5 (edited) during 2022. Do not mess with an Online account to test the situation out....you would irreversibly mess up your 2022 file.....BUT IF you are testing with the Desktop 2022 software, Save-AS your 2022 file to a second test file, and only fool with that test file.....then change the IRA owner's birthdate to show they were age 70.5 (edited) or older during 2022.
3) when you enter, or edit that person's IRA 1099-R form to indicate there was a QCD distribution, there will be follow-up questions after the main form for that 1099-R form. Depending on whether you are using "Online" software, or the "Desktop" software, the progression may be somewhat different ....but follows the same general progression as you step thru..
....3a) A question about where the distribution was from related to possible state handling.
....3b) A question about whether the IRA was inherited or not.
....3c) A couple questions about whether the distribution was an RMD or not.
(edited: The question in 3c) is only asked if you are age 72 or older. If age 70.5 or 71, the software skips directly to 3d) below)
and then
....3d) a question about whether, All, Part, or None of the distribution was transferred to a charity.
.......3e) then how much was transferred if you selected Part.
Questions 3c)-thru-3e) are not asked if you were not age 70.5 (edited) or older for that tax year.
AND....for the All or Part in 3d) and 3e), the $$ indicated there will remove those $$ from line 4b and will trigger the QCD indication on line 4b of the form 1040 (Assuming the IRS doesn't change the numbering on the 2023 tax form).
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When the QCD is taken and indicated there, you do NOT also enter the $$ as a charitable contribution on the Deductions&Credits page. You get the full deduction just once as the QCD.
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If the owner of the IRA was not at least 70.5 (edited) during 2023, then a QCD is not allowed, and usually, all the $$ will go in as taxable income, but the amount can then be used as a separate charitable donation, and might be able to be removed from taxable income if you have enough total "Itemized" deductions that tax year such that the standard deduction is exceeded for your filing status.
( @dmertz hope I got that all right )
____________*Answers are correct to the best of my knowledge when posted, but should not be considered to be legal or official tax advice.*
