IRA QCD for 2014

[sdheck]

Does anyone know if there was a provision in the Tax Increase Prevention ACT enacted 12/19/2014 that allowed qualified taxpayers who received an IRA distribution individually and contributed such amount to a charity to be able to claim the IRA distribution as a QCD (as was the case in The American Taxpayer Relief Act of 2012) ?

If so please provide site.

Thanks

Steve Heck

[JohnH]

How's this for a cite?

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

[Roland Slugg]

Well, the QCD provision WAS extended to December 31, 2014, for the tax year 2014. It was not renewed for 2015 or beyond ... at least not yet. However ...

... who received an IRA distribution individually and contributed such amount to a charity to be able to claim the IRA distribution as a QCD?

That has never been the case. One of the QCD requirements is that the charitable contribution must be sent directly to the charitable organization. It can't go first to the IRA owner and then to the charity.