Retired CPA here. As has been discussed, if you have a 401(k) or 403(b) you need to roll funds over to an IRA and make the QCD from THAT account. Couple of things:
1) IF you still have a 401(k) you should consider rolling it over to an IRA generally: You have more control over investment choices AND can control fees better.
2) Rolling from 401(k) to IRA **this year** does NOT eliminate the 401(k) RMDs for THIS year. You still get the benefit of making what is essentially a "tax deductible" contribution THIS YEAR, but that will be IN ADDITION to the 401(k) RMD. NEXT YEAR, if you rolled the entire 401(k) to an IRA and have no 401(k) balance at the end of this year, then the entire IRA RMD is available for a QCD. Clear as mud?
