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 Form 4972 2017

2017-2023 Form

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Instructions and help about Form 4972

Music if you receive a lump sum distribution from a qualified retirement plan or a qualified retirement annuity, and you were born before January 2nd 1936 you may be able to elect optional methods of figuring the tax on the distribution these optional methods can be elected only once after 1986 for any eligible plan participant a lump sum distribution is the distribution or payment within a single tax year of a plan participants entire balance from all the employers qualified plans of one kind for example pension profit sharing or stock bonus plans additionally a lump sum distribution is a distribution that's paid because of the plan participants death after the participant reaches age 59 and a half because the participant if an employee separates from service or after the participant if a self-employed individual becomes totally and permanently disabled you can elect to treat the portion of a lump sum distribution that's attributable to your active participation in the plan using one

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