rbynaker
Level 14
a week ago
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We keep crossing posts. It sounds to me like a 2024 distribution (clearly was deducted from the account) but doesn't qualify as a charitable contribution because there's no written acknowledgment for 2024.
Maybe request a PLR and see what the IRS thinks. The charity substantiation rules are strictly codified and don't have a lot of wiggle room.
You can try to argue that the distribution never actually took place and maybe do a Form 8275 disclosure (but to be consistent, if this was the RMD you'd also file the 5329 for the missed RMD.) No idea how material the amount is to the overall return.