You can elect to treat a qualified charitable distribution (QCD) made in January 2013 as if it was made in 2012. Additionally, any portion of a distribution from an IRA in December 2012 contributed as cash (or cash equivalent) to a charity before February 1, 2013 can be treated as a QCD if it meets certain requirements. Both these transactions can count towards your minimum required distributions for 2012. See Pub.
590, Individual Retirement Arrangements (IRAs), for more information.
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