- The QCD will still be treated as nontaxable income. There is no requirement that a QCD be an RMD.
- The distribution is treated the same on your 2020 tax return whether or not the distribution is an RMD.
With RMDs waived for 2020, there is no requirement that you have any more distributed from your IRA. Any distributions from your IRA(s) in 2020 are discretionary.
