Can we take an itemized charitable deduction on our Arizona return for Qualified Charitable Distributions from our IRAs?

[Cindy0H · Accepted solution]

No, you cannot.  The Qualified Charitable Deductions from IRAs have other benefits. The Qualified Charitable Deductions from IRAs cannot also be counted as a charitable itemized deduction. It directly reduces your AGI (adjusted Gross income) as well as your taxable income. Lower AGI usually makes you more eligible for other tax benefits. The QCD comes directly off your income before taxable income is determined.

A charitable deduction from your checking account is only an itemized deduction. You must have sufficient other  itemized deductions, to exceed your standard deduction before you get any tax benefit from a charitable deduction. If your total itemized deductions are close to the standard deduction, you may not get the full benefit of making a charitable contribution from your checking account.