Federal Tax Form 4972 - Tax on Lump-Sum Distributions

Tax Form 4972 is used to figure the tax on a qualified lump-sum distribution (defined below) you received in 2005 using the 20% capital gain election, the 10-year tax option, or both. These are special formulas used to figure a separate tax on the distribution that may result in a smaller tax than if you reported the taxable amount of the distribution as ordinary income.

You pay the tax only once, for the year you receive the distribution, not over the next 10 years. The separate tax is added to the regular tax figured on your other income.


Form name Instructions Form
2009 Federal Tax Form 4972 - Tax on Lump-Sum Distributions
2008 Federal Tax Form 4972 - Tax on Lump-Sum Distributions
2007 Federal Tax Form 4972 - Tax on Lump-Sum Distributions
2006 Federal Tax Form 4972 - Tax on Lump-Sum Distributions -
2005 Federal Tax Form 4972 - Tax on Lump-Sum Distributions -