I turned 70 1/2 on June 4, 2017. I took a Required Minimum Distribution of $5330.86 this year. Can I deduct the amount of charitable contributions I made on Line 15,1040?

[SweetieJean]

No. Was the RMD paid directly to the charity?

[Allen47]

No. It was deposited in my checking account and then I wrote checks periodically to the charities.

[SweetieJean · Accepted solution]

You claim the full amount of the RMD on your tax return when you receive the Form 1099-R.

The charitable donation is then claimed on Schedule A.  However, if your total itemized deductions are not more than the Standard deduction, it will not benefit you.  For the future, see this re Qualified Charitable Distributions:

https://www.irs.gov/retirement-plans/retirement-plans-faqs-regarding-iras-distributions-withdrawals

For others reading this, under the QCD rules, the IRA owner must be at least age 70 ½ to do the QCD to the charity.  And notably, the IRA owner must actually be age 70 ½ or older on the date of distribution, not merely turning 70 ½ sometime that year.

[SweetieJean]

You may still be liable for state taxes.

[macuser_22]

A QCD (Qualified Charitable Distribution) on 1040 line 15 can *only* be a direct transfer of the amount by the IRA custodian directly to the charity.   It cannot be on a check written by you.   Your donation can only be an itemized deduction if you can itemize.