Taxpayer is 72 in 2021, and makes IRA contributions of $7,000 for both he and his wife based on his earned income. He also makes $30,000 of QCDs for an existing IRA in 2021. He was 701/2 in 2019 and in 2020 he also made IRA contributions based on his earned income of $7,000 to each of their accounts. So in 2021 I know I have to subtract all his accumulated IRA contributions made after he reached 701/2 $14,000 from QCDs, is there any requirement that the wife's contributions after 701/2 have to be subtracted from QCD. Nothing was taken from her IRA account. I think not, but cannot find anything exactly addressing this issue.
The subtraction from the QCDs mean they are added to the Schedule A contributions.