Because code Q reports a qualified distribution from a Roth IRA, a code Q cannot be a QCD because it is not otherwise taxable. It rare that any distribution from a Roth IRA would qualify as a QCD.
There is no code for the IRA custodian to use to indicate a QCD. The IRA custodian transferring the money directly to charity is only one of several requirements that must be met for the distribution to be a QCD.
(I think Scruffy_Curmudgeon also replied to the wrong thread since it is a different thread that mentions a 403(b), but my reply would be the same.)
