Form 4972-2025

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Form 4972 is used to calculate the tax on lump-sum distributions from qualified retirement plans for participants born before January 2, 1936. It allows taxpayers to apply special tax options, such as the 20% capital gain election and the 10-year tax option, which may result in a lower tax liability compared to reporting the distribution as ordinary income. The form includes instructions for determining eligibility, reporting requirements, and specific calculations related to capital gains and death benefits.

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Click 'Get Form' to open IRS Form 4972 (2021) in the editor.
Begin by entering your name and identifying number at the top of the form. Ensure this information matches your tax records.
In Part I, answer the questions regarding your eligibility for using Form 4972. If you answer 'No' to any key questions, you may not qualify to use this form.
Proceed to Part II if applicable. Enter the capital gain amount from Form 1099-R, box 3 on line 6, and calculate the necessary amounts as instructed.
If using Part III for the 10-year tax option, enter the required amounts from Form 1099-R on line 8 and follow through with calculations as outlined.
Review all entries for accuracy before finalizing. You can print, download, or share your completed form directly from our platform.

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Versions	Form popularity	Fillable & printable
2023	4 Satisfied (50 Votes)
2022	4.5 Satisfied (53 Votes)
2021	4.9 Satisfied (37 Votes)
2020	4.3 Satisfied (193 Votes)
2019	4.2 Satisfied (36 Votes)
2018	4.3 Satisfied (60 Votes)
2017	4.4 Satisfied (242 Votes)
2016	4.4 Satisfied (677 Votes)
2015	4 Satisfied (30 Votes)
2014	4.2 Satisfied (25 Votes)
2011	4.3 Satisfied (66 Votes)

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What form is 4972?

If you were older than 59-1/2 before you received a lump sum from a qualified employee retirement plan, you may have some other options that can reduce your tax bill. To use any of these special treatments, you must complete IRS Form 4972, Tax on Lump-Sum Distributions, and attach it to your tax return.

What is the tax on Section 4972?

26 U.S. Code 4972 - Tax on nondeductible contributions to qualified employer plans. In the case of any qualified employer plan, there is hereby imposed a tax equal to 10 percent of the nondeductible contributions under the plan (determined as of the close of the taxable year of the employer).

What is the purpose of the IRS form 4972?

If you are the spouse or former spouse of a plan participant who was born before 1936 and you received a qualifying lump-sum distribution as an alternate payee under a qualified domestic relations order, you can use Form 4972 to figure the tax on that income.

How do I file IRS form 4972?

If you can use Form 4972, attach it to Form 1040 or 1040-SR (individuals), Form 1040-NR (nonresident aliens), or Form 1041 (estates or trusts). The payer should have given you a Form 1099-R or other statement that shows the amounts needed to complete Form 4972.