Where on the Federal tax return does one subtract RMD (qualified money) distributions that have gone directly to a qualified charity; the 1099-R form reports the sum of ALL distributions, i.e. regular withdrawals as well as direct transfers to charities.


I am looking at a 1040A. Line 11a asks for total IRA distributions. 11b asks for the taxable amount. Enter "QCD" as explanation and remove the Qualified Charitable Deduction amount from 11a to get 11b which is added to your income if there's any positive balance.

1040A line 11


Here's a description.

The relevant discussion for tax year 2010 starts on page 22 of the 1040 instructions.

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