Under the Secure Act, working people can contribute to a regular IRA if they are now over age 70.5.
However, if a person EVER makes a tax-deductible contribution to an IRA after age 70.5, then the amount of the QCD that can be excluded from taxable income is reduced by that amount contributed to the IRA. IRS section 408(d)(8)(A)
The taxable amount of the donation therefore could be an itemized deduction if one can itemize.
