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. Current revision Form 4972 PDF Recent developments None at this time. Other items you may find useful All Form 4972 revisions About Publication 575, Pension and Annuity Income About Publication 721, Tax Guide to U.S. Civil Service Retirement Benefits About Publication 939, General Rule for Pensions and Annuities Other current products Related items About Form 1040, U.S. Individual Income Tax Return About Form 1040-NR, U.S. Nonresident Alien Income Tax Return About Form 1041, U.S. Income Tax Return for Estates and Trusts
