QCDs are permitted to come only from the pre-tax portion of your traditional IRAs, so QCDs are not included on Form 8606 when determining the taxable amount of any other traditional IRA distributions you make. Until your traditional IRAs contain no more than your basis in traditional IRA contributions, some portion of any other traditional IRA distribution you take will be taxable.
If more than the pre-tax portion of your IRAs is paid to charity, only the pre-tax portion is reportable as a QCD and the nontaxable portion can be treated as a Schedule A charitable contribution.
