If you are eligible to make a QCD, it is advantageous to make a QCD rather then take a distribution paid to yourself and then make a charitable contribution deductible on Schedule A. A QCD avoids the income ever being treated as part of your AGI. If instead the money paid to you and then made as a charitable contribution reported on Schedule A, the income first becomes part of you AGI. As part of your AGI, this potentially increases the amount of Social Security income that is taxable, potentially increases Medicare Part B premiums two years after the year of the tax return, and potentially limits Roth IRA contributions, among other things that are dependent on AGI. A QCD is also advantageous if the total your itemized deductions with the charitable deduction is less than your standard deduction. I'm not sure if there is any situation where a deduction on Schedule A would be advantageous over a QCD.
Of course if you don't qualify for a QCD, you would have to report such a contribution on Schedule A. If you want to contribute more than $100,000 in a year, anything contributed over $100,000 would have to be reported as a Schedule A deduction rather than a QCD.
Note that a QCD (by a transfer to charity) applies toward some or all of your MRD as long as you have not already satisfied your MRD by making an earlier distribution during the year. Your first distribution(s) made in the year are applied to your MRD until your MRD is satisfied. If your MRD was already satisfied without making a QCD, a QCD would have to be made by making an additional distribution.
