Tax reporting for direct contributions to charity from IRA | Ed Slott and Company, LLC

Tax reporting for direct contributions to charity from IRA

Does anyone know how this will be reported. Instead of a required minimum distribution, someone has the IRA custodian send that amount directly to charity. Will a 1099R still be issued or what forms will need to be completed so the IRS can match up that the contribution satisfied the RMD?

A 1099-R will be issued showing it as a Code 2 in Box 7; "Normal Distribution". The donor would show the 1099-R amount on Line 15a of IRS Form 1040, with a "0" on Line 15b. Then the letters "QCD" (Qualified Charitable Distribution) should appear next to Line 15b.
 

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