And looking over the history of that section, it pointed out that back when they did that extension at the end of 2010, they did it so late that they let you count distribtuions in January 2011 as part of 2010.

Thanks. Yeah, I remember the part about designating 2011 contributions as 2010. The IRS kinda flubbed on this one in Pub 590. They include all the QCD information but didn't include the expiration in the 2012 changes.

To the OP, anything you take out of your traditional IRA counts as income, and you deduct your charitable contributions on Schedule A within the rules explained in Pub 526.

Of course they'd never let that happen again, right?

I doubt they will on this particular one.

Phil
Rule Your Retirement Home Fool