There is no opting in or out of a Required Minimum Distribution for 2020 since RMDs for 2020 have been waived. Any distribution taken in 2020 will therefore not be an RMD, including a distribution paid directly from the IRA to a charity as a QCD. Your options are whether or not to make a distribution at all and, if you do, whether or not you make it as a QCD; there is no option to treat it as a required distribution.
"You can, in 2020, just take a distribution from your IRA equal to the amount of the QCD and it will be tax free." macuser_22, I'm not sure what you are trying to say with this statement. If a distribution is made from the IRA but is not paid directly to the charity, it is includible in AGI (less any amount of the distribution that is basis in nondeductible traditional IRA contributions), it's generally not tax free. To be excludable from AGI, the distribution must be paid from the IRA directly to a charity as a QCD.
If no distribution is made from the IRA in 2020, there is no QCD and nothing to report.
