Q. Does a QCD donation reduce my income or treated like a normal charitable contribution (deducted on schedule A)?
A. It reduces your income.
But, you will not see a line item (a QCD amount) on any IRS form for the reduction (deduction). Look at lines 4a and 4b on form 1040. Line 4a will be the total amount of the distribution. Line 4b will be the reduced taxable amount. The notation "QCD" will appear on the dotted line between lines 4a & 4b. The difference between the two amounts will usually be the amount of the QCD. But, if your distribution also included portions of previous non-deductible contributions, that amount will also be in the difference.
