About Form 4972, Tax on Lump-Sum Distributions

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

None at this time.

Other Items You May Find Useful

All Form 4972 Revisions

About Publication 575, Pension and Annuity Income

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

About Publication 939, General Rule for Pensions and Annuities

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 see our Tax Law Questions page.