Can I deduct a charitable contribution from my required minimum IRA distribution in addition to using standard deduction on my 1040?

[Critter]

Yes, you can use the standard deduction on the tax return if  you make a qualified QCD directly from the trustee to the charity because the QCD doesn't need/ can't be reported on the Sch A.

[dmertz · Accepted solution]

A distribution made directly from an IRA as a charitable contribution can be reported as a Qualified Charitable Deduction if one is using the standard deduction and not itemizing deductions on Schedule A.

However, if one is itemizing deductions, QCD is prohibited from also being reported on Schedule A.  You can only report it on Schedule A if you do not report it as a QCD.  There is normally no benefit to reporting it on Schedule A over reporting it as a QCD.

[dmertz]

For more details, see IRS Pub 590-B:
<a rel="nofollow" target="_blank" href="https://www.irs.gov/publications/p590b/ch01.html#en_US_2015_publink100041439">https://www.irs.gov/pu...>

[dmertz]

I've edited my answer.  I either misread the question or the question was edited after I answered.  My answer now addresses both the case where one uses the standard deduction and the case where one itemized deductions.