How to fix QCD distribution made from an active simple ira?

[user314]

if one accidentally made a QCD distribution from an active simple ira (which I believe is not allowed) in 2021 and hasn’t filed their taxes yet, how would one go about fixing this?  Thank you.

[dmertz]

The distribution paid from the active SIMPLE IRA to a charity fails to be a QCD, so you are not permitted to claim it to be a QCD.  The distribution must appear in your AGI and you can claim a charitable deduction for some or all of the contribution.  This is the same as if the distribution was paid to you and you separately made a charitable contribution.