dmertz
Level 15

Retirement tax questions

Because you yourself have not yet reached age 70½, you are not eligible to make a QCD.  Your mother's age is not a factor in determining whether or not you are eligible to make a QCD.  The requirement is based on the age of the individual "for whom the account is maintained," in this case you.

 

You are only permitted to claim the charitable deduction as a deduction on Schedule A.