Fillable Tax on Lump-Sum Distributions 2018 Form 4972

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Tax on Lump-Sum Distributions 2018 Form 4972

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Form 4972
Department of the Treasury
Internal Revenue Service (99)
Tax on Lump-Sum Distributions
(From Qualified Plans of Participants Born Before January 2, 1936)
▶
Go to www.irs.gov/Form4972 for the latest information.
▶
Attach to Form 1040, Form 1040NR, or Form 1041.
OMB No. 1545-0193
2018
Attachment
Sequence No.
28
Name of recipient of distribution Identifying number
Part I
Complete this part to see if you can use Form 4972
1
Was this a distribution of a plan participant’s entire balance (excluding deductible voluntary employee
contributions and certain forfeited amounts) from all of an employer’s qualified plans of one kind (for
example, pension, profit-sharing, or stock bonus)? If “No,” don’t use this form . . . . . . . . . .
Yes No
1
2 Did you roll over any part of the distribution? If “Yes,” don’t use this form . . . . . . . . . . . 2
3
Was this distribution paid to you as a beneficiary of a plan participant who was born before January 2, 1936?
3
4
Were you (a) a plan participant who received this distribution, (b) born before January 2, 1936, and (c) a
participant in the plan for at least 5 years before the year of the distribution? . . . . . . . . . . 4
If you answered “No” to both questions 3 and 4, don’t use this form.
5
a
Did you use Form 4972 after 1986 for a previous distribution from your own plan? If “Yes,” don’t use this
form for a 2018 distribution from your own plan . . . . . . . . . . . . . . . . . . . . 5a
b
If you are receiving this distribution as a beneficiary of a plan participant who died, did you use Form 4972
for a previous distribution received as a beneficiary of that participant after 1986? If “Yes,” don’t use this
form for this distribution . . . . . . . . . . . . . . . . . . . . . . . . . . . .
5b
Part II
Complete this part to choose the 20% capital gain election (see instructions)
6 Capital gain part from Form 1099-R, box 3 . . . . . . . . . . . . . . . . . . . 6
7 Multiply line 6 by 20% (0.20) . . . . . . . . . . . . . . . . . . . . . .
▶
7
If you also choose to use Part III, go to line 8. Otherwise, include the amount from line 7 in the
total on Form 1040, line 11; Form 1040NR, line 42; or Form 1041, Schedule G, line 1b. Be sure to
check box 2 on Form 1040, line 11, or check box b on Form 1040NR, line 42.
Part III
Complete this part to choose the 10-year tax option (see instructions)
8
If you completed Part II, enter the amount from Form 1099-R, box 2a, minus box 3. If you didn’t
complete Part II, enter the amount from box 2a. Multiple recipients (and recipients who elect to
include net unrealized appreciation (NUA) in taxable income), see instructions . . . . . . .
8
9 Death benefit exclusion for a beneficiary of a plan participant who died before August 21, 1996 . 9
10 Total taxable amount. Subtract line 9 from line 8 . . . . . . . . . . . . . . . . . 10
11 Current actuarial value of annuity from Form 1099-R, box 8. If none, enter -0- . . . . . . . 11
12
Adjusted total taxable amount. Add lines 10 and 11. If this amount is $70,000 or more, skip lines
13 through 16, enter this amount on line 17, and go to line 18 . . . . . . . . . . . . 12
13 Multiply line 12 by 50% (0.50), but don’t enter more than $10,000 . . 13
14
Subtract $20,000 from line 12. If line 12 is
$20,000 or less, enter -0- . . . . . . 14
15 Multiply line 14 by 20% (0.20) . . . . . . . . . . . . . . 15
16 Minimum distribution allowance. Subtract line 15 from line 13 . . . . . . . . . . . . 16
17 Subtract line 16 from line 12 . . . . . . . . . . . . . . . . . . . . . . . 17
18 Federal estate tax attributable to lump-sum distribution . . . . . . . . . . . . . . 18
19 Subtract line 18 from line 17. If line 11 is zero, skip lines 20 through 22 and go to line 23 . . . 19
20
Divide line 11 by line 12 and enter the result as a decimal (rounded to at
least three places) . . . . . . . . . . . . . . . . . . 20
.
21 Multiply line 16 by the decimal on line 20 . . . . . . . . . . 21
22 Subtract line 21 from line 11 . . . . . . . . . . . . . . 22
23 Multiply line 19 by 10% (0.10) . . . . . . . . . . . . . . . . . . . . . . . 23
24 Tax on amount on line 23. Use the Tax Rate Schedule in the instructions . . . . . . . . . 24
25
Multiply line 24 by 10.0. If line 11 is zero, skip lines 26 through 28, enter this amount on
line 29, and go to line 30 . . . . . . . . . . . . . . . . . . . . . . . . . 25
26 Multiply line 22 by 10% (0.10) . . . . . . . . . . . . . . 26
27
Tax on amount on line 26. Use the Tax Rate Schedule in the
instructions . . . . . . . . . . . . . . . . . . . . 27
28 Multiply line 27 by 10.0 . . . . . . . . . . . . . . . . . . . . . . . . . 28
29 Subtract line 28 from line 25. Multiple recipients, see instructions . . . . . . . . . .
▶
29
30
Tax on lump-sum distribution. Add lines 7 and 29. Also include this amount in the total on Form
1040, line 11 (check box 2); Form 1040NR, line 42 (check box b); or Form 1041, Schedule G,
line 1b . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
▶
30
For Paperwork Reduction Act Notice, see instructions.
Cat. No. 13187U
Form 4972 (2018)
Form 4972 (2018)
Page 2
Section references are to the Internal
Revenue Code.
Future developments. For the latest
information about developments related to
Form 4972 and its instructions, such as
legislation enacted after they were
published, go to www.irs.gov/Form4972.
General Instructions
Purpose of Form
Use Form 4972 to figure the tax on a
qualified lump-sum distribution (defined
below) you received in 2018 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.
Related Publications
For more information related to this topic,
see the following publications.
• Pub. 575, Pension and Annuity Income.
• Pub. 721, Tax Guide to U.S. Civil Service
Retirement Benefits.
• Pub. 939, General Rule for Pensions and
Annuities.
What Is a Qualified Lump-Sum
Distribution?
It is the distribution or payment in one tax
year of a plan participant’s entire balance
from all of an employer’s qualified plans of
one kind (for example, pension, profit-
sharing, or stock bonus plans) in which the
participant had funds. The participant’s
entire balance doesn’t include deductible
voluntary employee contributions or certain
forfeited amounts. The participant must
have been born before January 2, 1936.
Distributions upon death of the plan
participant. If you received a qualified
distribution as a beneficiary after the
participant’s death, the participant must
have been born before January 2, 1936, for
you to use this form for that distribution.
Distributions to alternate payees. If you
are the spouse or former spouse of a plan
participant who was born before January 2,
1936, and you received a qualified lump-
sum distribution as an alternate payee
under a qualified domestic relations order,
you can use Form 4972 to figure the tax on
the distribution using the 20% capital gain
election, the 10-year tax option, or both.
For details, see Pub. 575.
Distributions That Don’t Qualify for the
20% Capital Gain Election or the 10-
Year Tax Option
The following distributions aren’t qualified
lump-sum distributions and don’t qualify
for the 20% capital gain election or the
10-year tax option.
• The part of a distribution not rolled over if
the distribution is partially rolled over to
another qualified plan or an IRA.
• Any distribution if an earlier election to
use either the 5- or 10-year tax option had
been made after 1986 for the same plan
participant.
• U.S. Retirement Plan Bonds distributed
with the lump sum.
• A distribution made during the first 5 tax
years that the participant was in the plan,
unless it was made because the participant
died.
• The current actuarial value of any annuity
contract included in the lump sum (Form
1099-R, box 8, should show this amount,
which you use only to figure tax on the
ordinary income part of the distribution).
•
A distribution to a 5% owner that is subject
to penalties under section 72(m)(5)(A).
• A distribution from an IRA.
• A distribution from a tax-sheltered
annuity (section 403(b) plan).
• A distribution of the redemption proceeds
of bonds rolled over tax free to a qualified
pension plan, etc., from a qualified bond
purchase plan.
• A distribution from a qualified plan if the
participant or his or her surviving spouse
previously received an eligible rollover
distribution from the same plan (or another
plan of the employer that must be
combined with that plan for the lump-sum
distribution rules) and the previous
distribution was rolled over tax free to
another qualified plan or an IRA.
• A distribution from a qualified plan that
received a rollover after 2001 from an IRA
(other than a conduit IRA), a governmental
section 457(b) plan, or a section 403(b) tax-
sheltered annuity on behalf of the plan
participant.
• A distribution from a qualified plan that
received a rollover after 2001 from another
qualified plan on behalf of that plan
participant’s surviving spouse.
• A corrective distribution of excess
deferrals, excess contributions, excess
aggregate contributions, or excess annual
additions.
• A lump-sum credit or payment under the
alternative annuity option from the Federal
Civil Service Retirement System (or the
Federal Employees’ Retirement System).
How To Report the Distribution
If you can use Form 4972, attach it to Form
1040 (individuals), Form 1040NR
(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. The following choices are
available.
20% capital gain election. If there is an
amount in Form 1099-R, box 3, you can
use Form 4972, Part II, to apply a 20% tax
rate to the capital gain portion. See Capital
Gain Election, later.
10-year tax option. You can use Part III to
figure your tax on the lump-sum distribution
using the 10-year tax option whether or not
you make the 20% capital gain election.
Taxable amount. If Form 1099-R, box 2a,
is blank, you must figure the taxable
amount to complete Form 4972. For
details, see Pub. 575
.
Where to report. Report amounts from
your Form 1099-R either directly on your
tax return (Form 1040, 1040NR, or 1041) or
on Form 4972.
1. If you don’t use Form 4972, and you file:
a. Form 1040. Report the entire amount
from box 1 (Gross distribution) of Form
1099-R on line 4a, and the taxable amount
on line 4b. If your pension or annuity is fully
taxable, enter the amount from box 2a
(Taxable amount) of Form 1099-R on line
4b; don’t make an entry on line 4a.
b. Form 1040NR. Report the entire
amount from box 1 (Gross distribution) of
Form 1099-R on line 17a, and the taxable
amount on line 17b. If your pension or
annuity is fully taxable, enter the amount
from box 2a (Taxable amount) of Form
1099-R on line 17b; don’t make an entry on
line 17a.
c. Form 1041. Report the amount on
line 8.
2. If you don’t use Part III of Form 4972,
but use Part II, report only the ordinary
income portion of the distribution on Form
1040, lines 4a and 4b; on Form 1040NR,
lines 17a and 17b; or on Form 1041, line 8.
The ordinary income portion is the amount
from box 2a of Form 1099-R, minus the
amount from box 3 of that form.
3. If you use Part III of Form 4972, don’t
include any part of the distribution on Form
1040, lines 4a and 4b; on Form 1040NR,
lines 17a and 17b; or on Form 1041, line 8.
The entries in other boxes on Form
1099-R may also apply in completing
Form 4972.
• Box 6 (Net unrealized appreciation in
employer’s securities). See Net unrealized
appreciation (NUA), later.
• Box 8 (Other). Current actuarial value of
an annuity.
How Often You Can Use Form 4972
After 1986, you can use Form 4972 only
once for each plan participant. If you
receive more than one lump-sum
distribution for the same participant in 1 tax
year, you must treat all those distributions
the same way. Combine them on a single
Form 4972.
If you make an election as a beneficiary
of a deceased participant, it doesn’t affect
any election you can make for qualified
lump-sum distributions from your own
plan. You can also make an election as the
beneficiary of more than one qualifying
person.
Example. Your mother and father died
and each was born before January 2, 1936.
Each had a qualified plan of which you are
the beneficiary. You also received a
qualified lump-sum distribution from your
own plan and you were born before
January 2, 1936. You can make an election
for each of the distributions: one for
yourself, one as your mother’s beneficiary,
and one as your father’s beneficiary. It
doesn’t matter if the distributions all occur
in the same year or in different years. File a
separate Form 4972 for each participant’s
distribution.
Form 4972 (2018)
Page 3
TIP
An earlier election on Form 4972
or Form 5544 for a distribution
before 1987 doesn’t prevent you
from making an election for a
distribution after 1986 for the
same participant, provided the participant
was under age 59½ at the time of the
pre-1987 distribution.
When To File Form 4972
You can file Form 4972 with either an
original or amended return. For an
amended return, you generally must file
within 3 years after the date the original
return was filed or within 2 years after the
date the tax was paid, whichever is later, to
use any part of Form 4972.
Capital Gain Election
If the distribution includes a capital gain
amount, you can (a) make the 20% capital
gain election in Part II of Form 4972, or (b)
treat the capital gain as ordinary income.
Only the taxable amount of distributions
resulting from pre-1974 participation qualifies
for capital gain treatment. The capital gain
amount should be shown in Form 1099-R,
box 3. If there is a net unrealized appreciation
(NUA) amount in Form 1099-R, box 6, part of
it will also qualify for capital gain treatment.
Use the NUA Worksheet on this page to
figure the capital gain part of NUA if you
make the election to include NUA in your
taxable income.
You can report the ordinary income
portion of the distribution on Form 1040,
line 4b; Form 1040NR, line 17b; or Form
1041, line 8; or you can figure the tax using
the 10-year tax option. The ordinary
income portion is generally the amount
from Form 1099-R, box 2a, minus the
amount from box 3 of that form.
Net unrealized appreciation (NUA).
Normally, NUA in employer securities
received as part of a lump-sum distribution
isn’t taxable until the securities are sold.
However, you can elect to include NUA in
taxable income in the year received.
The total amount to report as NUA
should be shown in Form 1099-R, box 6.
Part of the amount in box 6 will qualify for
capital gain treatment if there is an amount
in Form 1099-R, box 3. To figure the total
amount subject to capital gain treatment
including the NUA, complete the NUA
Worksheet on this page.
Specific Instructions
Name of recipient of distribution and
identifying number. At the top of Form
4972, fill in the name and identifying
number of the recipient of the distribution.
If you received more than one qualified
distribution in 2018 for the same plan
participant, add them and figure the tax on
the total amount. If you received qualified
distributions in 2018 for more than one
participant, file a separate Form 4972 for
the distributions of each participant.
If you and your spouse are filing a joint
return and each has received a lump-sum
distribution, complete and file a separate
Form 4972 for each spouse, combine the
tax, and include the combined tax in the
total on Form 1040, line 11. Be sure to
check box 2 on Form 1040, line 11.
Multiple recipients of a lump-sum
distribution. If you are filing for a trust that
shared the distribution only with other
trusts, figure the tax on the total lump sum
first. The trusts then share the tax in the
same proportion that they shared the
distribution.
If you shared in a lump-sum distribution
from a qualified retirement plan when not
all recipients were trusts (a percentage will
be shown in Form 1099-R, boxes 8 and/or
9a), figure your tax on Form 4972 as
follows.
Step 1. Complete Form 4972, Parts I and
II. If you make the 20% capital gain
election in Part II and also elect to include
NUA in taxable income, complete the NUA
Worksheet below to determine the amount
of NUA that qualifies for capital gain
treatment. Then, skip Step 2 and go to
Step 3.
Step 2. Use this step only if you don’t
elect to include NUA in your taxable
income or if you don’t have NUA.
• If you aren’t making the capital gain
election, divide the amount from Form
1099-R, box 2a, by your percentage of
distribution in box 9a. Enter this amount on
Form 4972, line 8.
• If you are making the capital gain
election, subtract the amount from Form
1099-R, box 3, from the amount in box 2a.
Divide the result by your percentage of
distribution from Form 1099-R, box 9a.
Enter the result on Form 4972, line 8.
• Complete Form 4972, lines 9 and 10.
Divide the amount from Form 1099-R, box
8, by the percentage in box 8. Enter the
result on Form 4972, line 11. Then, skip
Step 3 and go to Step 4.
Step 3. Use this step only if you elect to
include NUA in your taxable income.
• If you aren’t making the capital gain
election, add the amount from Form
1099-R, box 2a, to the amount in box 6.
Divide the result by your percentage of
distribution from Form 1099-R, box 9a.
Enter the result on Form 4972, line 8. On
the dotted line next to line 8, write “NUA”
and the amount of NUA included (Form
1099-R, box 6, divided by your percentage
of distribution in box 9a).
• If you are making the capital gain
election, subtract the amount from Form
1099-R, box 3, from the amount in box 2a.
Add to the result the amount from line F of
your NUA Worksheet. Then, divide the total
by your percentage of distribution from
Form 1099-R, box 9a. Enter the result on
Form 4972, line 8. On the dotted line next
to line 8, write “NUA” and the amount of
NUA included (line F of your NUA
Worksheet divided by your percentage of
distribution from Form 1099-R, box 9a).
• Complete Form 4972, lines 9 and 10.
Divide the amount from Form 1099-R, box
8, by the percentage in box 8. Enter the
result on Form 4972, line 11.
Step 4. Complete Form 4972 through
line 28.
Step 5. Complete the following
worksheet to figure the entry for Form
4972, line 29.
A. Subtract line 28 from line 25 .
B.
Enter your percentage of the
distribution from box 9a . .
C.
Multiply line A by line B. Enter
here and on Form 4972, line 29.
Also, write “MRD” on the dotted
line next to line 29 . . . .
NUA Worksheet (keep for your records)
A. Enter the amount from Form 1099-R, box 3 . . . . . . . . A.
B. Enter the amount from Form 1099-R, box 2a . . . . . . . . B.
C.
Divide line A by line B and enter the result as a decimal (rounded to at
least three places) . . . . . . . . . . . . . . . C.
.
D. Enter the amount from Form 1099-R, box 6 . . . . . . . . D.
E. Capital gain portion of NUA. Multiply line C by line D . . . . . E.
F. Ordinary income portion of NUA. Subtract line E from line D . . . F.
G.
Total capital gain portion of distribution. Add lines A and E. Enter here
and on Form 4972, line 6. On the dotted line next to line 6, write
“NUA” and the amount from line E above . . . . . . . . .
G.
Death Benefit Worksheet (keep for your records)
A.
Enter the amount from Form 1099-R, box 3, or, if you are including
NUA in taxable income, the amount from line G of the NUA Worksheet A.
B.
Enter the amount from Form 1099-R, box 2a, plus, if you are including
NUA in taxable income, the amount from Form 1099-R, box 6 . . . B.
C.
Divide line A by line B and enter the result as a decimal (rounded to at
least three places) . . . . . . . . . . . . . . . C.
.
D. Enter your share of the death benefit exclusion* . . . . . . . D.
E.
Death benefit exclusion allocated to capital gain. Multiply line D by
line C . . . . . . . . . . . . . . . . . . . E.
F. Subtract line E from line A. Enter here and on Form 4972, line 6 . . F.
*Applies only for participants who died before August 21, 1996. If there are multiple recipients of the distribution,
the allowable death benefit exclusion must be allocated among the recipients in the same proportion that they
share the distribution.
Form 4972 (2018)
Page 4
Part II
See Capital Gain Election, earlier, before
completing Part II.
Line 6. Leave this line blank if your
distribution doesn’t include a capital gain
amount or you aren’t making the 20%
capital gain election, and go to Part III.
Generally, enter on line 6 the amount
from Form 1099-R, box 3. However, if you
elect to include NUA in your taxable
income, use the NUA Worksheet, earlier, to
figure the amount to enter on line 6. If you
are taking a death benefit exclusion (see
Line 9 below for the definition), use the
Death Benefit Worksheet, earlier, to figure
the amount to enter on line 6. The
remaining allowable death benefit
exclusion should be entered on line 9 if you
choose the 10-year tax option.
If any federal estate tax was paid on the
lump-sum distribution, you must decrease
the capital gain amount by the amount of
estate tax applicable to it. To figure this
amount, you must complete the Death
Benefit Worksheet, earlier, through line C,
even if you don’t take the death benefit
exclusion. Multiply the total federal estate
tax paid on the lump-sum distribution (get
this amount from the administrator of the
deceased’s estate) by the decimal on line
C of the Death Benefit Worksheet. The
result is the portion of the federal estate tax
applicable to the capital gain amount.
Then, use that result to reduce the amount
in Form 1099-R, box 3, if you don’t take
the death benefit exclusion, or reduce line
F of the Death Benefit Worksheet if you do.
Enter the remaining capital gain on line 6. If
you elected to include NUA in taxable
income and you didn’t take the death
benefit exclusion, subtract the portion of
federal estate tax applicable to the capital
gain amount from the amount on line G of
the NUA Worksheet. Enter the result on line
6. Enter the remainder of the federal estate
tax on line 18.
▲
!
CAUTION
If you take the death benefit
exclusion and federal estate tax
was paid on the capital gain
amount, the capital gain amount
must be reduced by both the procedures
discussed above to figure the correct entry
for line 6.
Part III
Multiple recipients, see Multiple recipients
of a lump-sum distribution, earlier.
Line 8. If Form 1099-R, box 2a, is blank,
you must first figure the taxable amount.
For details on how to do this, see Pub. 575.
If you made the 20% capital gain
election, enter only the ordinary income
portion of the distribution on this line. The
ordinary income portion is the amount from
Form 1099-R, box 2a, minus the amount
from box 3 of that form. Add the amount
from line F of the NUA Worksheet if you
included NUA capital gain in the 20%
capital gain election. On the dotted line
next to line 8, write “NUA” and the amount
from line F of the NUA Worksheet.
If you didn’t make the 20% capital gain
election and didn’t elect to include NUA in
taxable income, enter the amount from
Form 1099-R, box 2a. If you didn’t make
the 20% capital gain election but did elect
to include NUA in your taxable income, add
the amount from Form 1099-R, box 2a, to
the amount from Form 1099-R, box 6.
Enter the total on line 8. On the dotted line
next to line 8, write “NUA” and the amount
from Form 1099-R, box 6.
▲
!
CAUTION
Community property laws don’t
apply in figuring tax on the
amount you report on line 8.
Line 9. If you received the distribution
because of the plan participant’s death and
the participant died before August 21,
1996, you may be able to exclude up to
$5,000 of the lump sum from your gross
income. This exclusion applies to the
beneficiaries or estates of common-law
employees, self-employed individuals, and
shareholder-employees who owned more
than 2% of the stock of an S corporation.
Enter the allowable death benefit
exclusion on line 9. If you made the 20%
capital gain election, enter the amount from
line D of the Death Benefit Worksheet
minus the amount from line E of that
worksheet.
Multiple recipients. If there are multiple
recipients of the distribution not all of
whom are trusts, and you didn’t complete
Part II, enter the full allowable death benefit
exclusion on line 9. Don’t allocate the
exclusion among the recipients; the
computation under Multiple recipients of a
lump-sum distribution, earlier, effectively
allocates the exclusion.
If you completed Part II, multiply the full
allowable death benefit exclusion (don’t
allocate among the recipients) by the
percentage on line C of the Death Benefit
Worksheet. Subtract the result from the full
allowable death benefit exclusion. Enter the
result on line 9.
Line 18. A beneficiary who receives a
lump-sum distribution because of a plan
participant’s death must reduce the taxable
part of the distribution by any federal
estate tax paid on the lump-sum
distribution (get this amount from the
administrator of the deceased’s estate). Do
this by entering on line 18 the federal
estate tax attributable to the lump-sum
distribution. Also see Line 6 above if you
made a capital gain election.
Lines 24 and 27. Use the following Tax
Rate Schedule to complete lines 24 and 27.
Line 29. Multiple recipients, see Multiple
recipients of a lump-sum distribution,
earlier.
Tax Rate Schedule
If the amount on
line 23 or 26 is:
Enter on line
24 or 27:
Over
But not
over—
Of the
amount
over—
$ 0 $ 1,190 - - - - - 11% $ 0
1,190 2,270 $130.90 + 12% 1,190
2,270 4,530 260.50 + 14% 2,270
4,530 6,690 576.90 + 15% 4,530
6,690 9,170 900.90 + 16% 6,690
9,170 11,440 1,297.70 + 18% 9,170
11,440 13,710 1,706.30 + 20% 11,440
13,710 17,160 2,160.30 + 23% 13,710
17,160 22,880 2,953.80 + 26% 17,160
22,880 28,600 4,441.00 + 30% 22,880
28,600 34,320 6,157.00 + 34% 28,600
34,320 42,300 8,101.80 + 38% 34,320
42,300 57,190 11,134.20 + 42% 42,300
57,190 85,790 17,388.00 + 48% 57,190
85,790
- - - - -
31,116.00 + 50% 85,790
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Tax on Lump-Sum Distributions 2018 Form 4972

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Completed 23 May 2019

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