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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.

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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

Other Current Products

Comment on Form 4972

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Page Last Reviewed or Updated: 08-Sep-2016