1099R direct transfer to charity

[fuller73]

Is there a special 1099R code for a direct transfer to a church for a person over 70.5? If not, how do you handle on a 1040? My client received a 1099R distribution code 7 but the money was directly transferred to the church from the IRA. How does the IRS know its not taxable?

[Gene V]

No code that I know of--show total distribution on line 15a and zero on 15b--next
to line 15a write QCD

[fuller73]

1099r

Thanks Gene for the info.

[Burke]

My software has a box you can check when inputting the 1099R and "QCD" is automatically printed on the 1040. This is what the IRS is looking for.