QCD from RMD or not

[strongsilence]

Taxpayer RMD already made for 2025.  She wants to make a charitable contribution and doing a transfer from an IRA is best.  Is a QCD that is NOT from an RMD allowed?  IRS publications don't have guidance on this point, but my reading is that it is allowed from a distribution that is not an RMD.

[sjrcpa]

Not researched.

I think all IRA distributions are fungible.

So if RMD is $50,000 and taxpayer withdraws $105,000, then up to $50,000 could be QCD.

[BobKamman]

Don't they already allow QCD's from people not required to take RMD's?  (If past 70 1/2 but not yet 73.)

[qbteachmt · Accepted solution]

A QCD is a type of distribution. It isn't an RMD and doesn't require an RMD. But it can count towards an RMD. That's likely where you are confused. All distributions count towards the RMD, in other words. You have a minimum requirement, not a "nature of the distribution" requirement.

QCD has an eligibility age of 70 1/2. Not relative to RMD at all.

[LizaVT]

Extra question - I turned 73 this year so will be taking my first RMD (for 2025). I can take it in Q1 2026 (special first year rules) if I wish. I have already made some QCDs from my IRA in 2025.  Will those 2025 QCDs reduce the remaining 2025 RMD only if I take the RMD before dec 31 or will it reduce the remaining 2025 RMD even if I take it in 2026?  (Assumption - there will be no federal tax on the QCD portion - the 2025 RMD is taxable in the year I receive it - let me know if this is wrong) 

[abctax55]

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