IRS Logo
Print - Click this link to Print this page

Form 4972, Tax on Lump-Sum Distributions (From Qualified Plans of Participants Born Before January 2, 1936)

Use this form to figure the tax on a qualified lump-sum distribution using the 20% capital gain election, the 10-year tax option, or both.


Current Products


Recent Developments


Other Items You May Find Useful

All Form 4972 Revisions

Publication 575, Pension and Annuity Income

Publication 721, Tax Guide to U.S. Civil Service Retirement Benefits

Publication 939, General Rule for Pensions and Annuities

Form 1040, U.S. Individual Income Tax Return

Form 1040NR, U.S. Nonresident Alien Income Tax Return

Form 1041, U.S. Income Tax Return for Estates and Trusts

Other Current Products


Comment on Form 4972

Use the Comment on Tax Forms and Publications web form to provide feedback on the content of this product. Although we cannot respond individually to each comment, we do appreciate your feedback and will consider all comments submitted.

CAUTION: We cannot respond to tax-related questions submitted using this page. Instead, please visit Tax Law Questions or call our toll-free number at 1-800-829-1040 (Individuals) or 1-800-829-4933 (Business). 

Page Last Reviewed or Updated: 23-Oct-2014