The new above-the-line charitable deduction is
available starting in the2026 tax year, not 2025. Taxpayers will be able to deduct up to $1,000 (for single filers and those married filing separately) or $2,000 (for married couples filing jointly).
For 2025, you can only take charitable deductions, paid with your credit card, as an itemized deduction on Schedule A. The fact that you "receive RMDs" is not relevant.
To claim an above the line QCD (Qualified Charitable Distribution)* from your RMD (Required minimum distribution), the charitable contribution must be sent directly from your IRA custodian to the charity. You can not have the IRA send the money to you and then you make a payment to the charity.**
QCDs are only allowed from traditional IRAs. You cannot make a QCD from a pension, 401k or similar plan.
*The QCD does not actually show as a "deduction", on form 1040. Instead, it is treated as an "exclusion" of income on line 4 of form 1040.
** One slight exception, the IRA can send a check, made out to charity, to you, and then you forward the check to the charity.
