If the distribution is a qualified charitable distribution (QCD), enter the total distribution on line 15a of Form 1040. Then, if the total amount distributed is a QCD, enter -0- on line 15b. If only part of the distribution is a QCD, enter the part that is not a QCD on line 15b, assuming that the IRA was funded entirely with deductible contributions. Enter “QCD” next to line 15b.
A tax requirement for deducting travel expenses on a business trip. Sleeping arrangements are required for at least one night before returning home.