I have a question about a distribution on a 1099-R. It went directly from my retirement account to two charities. Is that distribution amount taxable?

[flynn506]

The amount of $1400 was given to my parish and $1400 was given to another charity. I was lead to believe that if the distribution was made directly from the Payer to the charities that it would not be considered to be taxable. If that is the case how do I handle it on the forms? 

[BMcCalpin · Accepted solution]

If you were at least 70 1/2 at the time the distribution was made, then you are allowed to donate directly from an IRA to a charity in a trustee to charity transaction, with the result that the distribution is not taxable.

To report a Qualified Charitable Distribution, you should see the Transfer to Charity? page in the follow-up to entering the Form 1099-R, immediately prior to the page for indicating an HSA Funding Distribution.  You will see the Transfer to Charity screen only if the age of the owner of the instrument (IRA) from which the contribution came was at least 70 during the tax year.

On this screen, simply indicate the amount that was transferred from the IRA directly to the charity.