The check was issued in July 2024 directly from the financial house and mailed to the organization.

Neither the organization, financial house, nor the taxpayer realized the donation (check) was missing until Feb. 2025. The taxpayer requested a letter from the organization stating they had not received the check and supplied that letter to the financial house, requesting a stop payment on the check.

The financial house has canceled the check and is reissuing a new check to the organization this month. The taxpayer requested the replacement check to be designated as a replacement for the 2024 donation and indicated as such. The financial house said they could not designate it as a 2024 donation since the check has a 2025 issue date. 

Therefore, while the monies were distributed in 2024, they were returned (at no fault of the taxpayer) to the IRA account in 2025 via cancellation of the check. 

So, does he still have to claim all the income as a distribution? Or, is there some form or something else I can indicate in the ProSeries software to indicate that $7k is not taxable in 2024, since it's going to be donated in 2025?