RMD from IRA to Charity

[EA_TAX]

Client made donation from IRA to Charity in 2014 above the amount of the Required Minimum Distribution: is this acceptable to serve as the RMD and get the Charitable deduction?
EA_TAX

[Burke]

QCD is still effective for 2014. Assuming it was made directly to the charity by the custodian, it is not considered income nor a deduction. And it satisfies the RMD if it was enough. If it was not made directly to a charity, then it is both income on the 1040 and a deduction on Schedule A.

[Roland Slugg]

Burke's reply above is quite correct. You may also wish to read the information in the following link, as there are a few other restrictions. These probably don't affect your client, but they could.

http://www.irs.gov/Retirement-Plans/Charitable-Donations-from-IRAs

[EA_TAX]

Burke's reply above is quite correct. You may also wish to read the information in the following link, as there are a few other restrictions. These probably don't affect your client, but they could.

http://www.irs.gov/Retirement-Plans/...ions-from-IRAs

Thank you for the the link and the responses!