My 1099-r missed a QCD distribution. How do I claim the missed qcd as a part of RMD distribution?

[PS123TX]

I requested a QCD check for 750 from FIdelity on Dec 31, 2025. Fidelity processed the check on Jan 2 2026.

The 1099-R I received did not include the final check amount in the 2025 distribution, How do I claim the $750 also as a distribution in 2025?

[dmertz · Accepted solution]

"How do I claim the $750 also as a distribution in 2025?"

You are not permitted to do so.  Because the distribution was made in 2026, this QCD is reportable on your 2026 tax return, not on your 2025 tax return.

This would be a late-taken RMD.  Assuming that you were over age 73 in 2025, Form 5329 Part IX must be filed to report the distribution not taken by the end of 2025 but completed within the correction period.  You can also request a waiver of the excess-accumulation penalty with the filing of the Form 5329.  During entry of this Form 1099-R in TurboTax, indicate that your RMD for 2025 was $750 more than the amount shown in box 1 of the Form 1099-R.  TurboTax will then prepare Form 5329.

You should probably be glad that the distribution was not processed until the beginning of January.  For a distribution made in 2025 to qualify as a QCD, the check would have to have been mailed by the end of 2025.  There is no guarantee that the check for a distribution requested to be made on December 31 would be mailed (postmarked) on December 31.  You should be requesting QCDs no later than the first week in December to allow sufficient time for processing.