A distribution during the year is not an RMD if no RMD is required for that year or if prior distributions made that year have already satisfied your RMD for that year. A distribution made in one year is not permitted to be treated as satisfying any RMD for a future year.
A QCD made during a particular year will satisfy some or all of an RMD for that year if the RMD for that year has not already been satisfied with other distributions made earlier that year, but there is no requirement that a QCD can only be made if it satisfies an RMD. The only requirements to make a QCD are that it must be made after actually reaching age 70½, that the contribution is made to a qualifying organization, and that the amount not exceed the annual limit or the amount of pre-tax funds in your IRAs.
