Form FORM 4972 FORM 4972 Tax on Lump-Sum Distributions

Form

4972

Department of the Treasury
Internal Revenue Service (99)

Tax on Lump-Sum Distributions

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2021

(From Qualified Plans of Participants Born Before January 2, 1936)
▶

Go to www.irs.gov/Form4972 for the latest information.
▶ Attach to Form 1040, 1040-SR, 1040-NR, or 1041.

Attachment
Sequence No. 28
Identifying number

Name of recipient of distribution

Part I

OMB No. 1545-0193

Complete this part to see if you can use Form 4972

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 . . . . . . . . . .
Did you roll over any part of the distribution? If “Yes,” don’t use this form
. . . . . . . . . . .
Was this distribution paid to you as a beneficiary of a plan participant who was born before January 2, 1936?
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?
. . . . . . . . . .
If you answered “No” to both questions 3 and 4, don’t use this form.

Did you use Form 4972 after 1986 for a previous distribution from your own plan? If “Yes,” don’t use this
form for a 2021 distribution from your own plan . . . . . . . . . . . . . . . . . . . .
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 . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Complete this part to choose the 20% capital gain elections (see instructions)
Part II
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Capital gain part from Form 1099-R, box 3 . . . . . . . . . . . . . . . . . . . .
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Multiply line 6 by 20% (0.20) . . . . . . . . . . . . . . . . . . . . . . . ▶
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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, 1040-SR, or 1040-NR, line 16, or Form 1041, Schedule G, line 1b. Be sure to check
box 2 on Form 1040, 1040-SR, or 1040-NR, line 16.

Yes No
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5a

Part III
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5b

Complete this part to choose the 10-year tax option (see instructions)

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 . . . . . . . .
Death benefit exclusion for a beneficiary of a plan participant who died before August 21, 1996 . .
Total taxable amount. Subtract line 9 from line 8 . . . . . . . . . . . . . . . . . .
Current actuarial value of annuity from Form 1099-R, box 8. If none, enter -0- . . . . . . . .
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
. . . . . . . . . . . . . .
Multiply line 12 by 50% (0.50), but don’t enter more than $10,000 . . . .
13
Subtract $20,000 from line 12. If line 12 is $20,000 or
less, enter -0- . . . . . . . . . . . . .
14
Multiply line 14 by 20% (0.20) . . . . . . . . . . . . . . . .
15
Minimum distribution allowance. Subtract line 15 from line 13 . . . . . . . . . . . . .
Subtract line 16 from line 12
. . . . . . . . . . . . . . . . . . . . . . . .
Federal estate tax attributable to lump-sum distribution
. . . . . . . . . . . . . . .
Subtract line 18 from line 17. If line 11 is zero, skip lines 20 through 22 and go to line 23
. . . .
Divide line 11 by line 12 and enter the result as a decimal (rounded to at least
.
three places) . . . . . . . . . . . . . . . . . . . . . .
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Multiply line 16 by the decimal on line 20 . . . . . . . . . . . .
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Subtract line 21 from line 11
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Multiply line 19 by 10% (0.10) . . . . . . . . . . . . . . . . . . . . . . . .
Tax on amount on line 23. Use the Tax Rate Schedule in the instructions . . . . . . . . . .
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 . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Multiply line 22 by 10% (0.10) . . . . . . . . . . . . . . . .
26
Tax on amount on line 26. Use the Tax Rate Schedule in the instructions . .
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Multiply line 27 by 10.0 . . . . . . . . . . . . . . . . . . . . . . . . . .
Subtract line 28 from line 25. Multiple recipients, see instructions . . . . . . . . . . . ▶
Tax on lump-sum distribution. Add lines 7 and 29. Also, include this amount in the total on Form
1040, 1040-SR, or 1040-NR, line 16 (check box 2), or Form 1041, Schedule G, line 1b . . . . ▶

For Paperwork Reduction Act Notice, see instructions.

Cat. No. 13187U

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Form 4972 (2021)

Page 2

Form 4972 (2021)

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 2021 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 1 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 10Year 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) taxsheltered 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 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.
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, 1040-SR, 1040-NR, or 1041) or
on Form 4972.

1. If you don’t use Form 4972, and you file:
a. Form 1040, 1040-SR, or 1040-NR. Report
the entire amount from box 1 (Gross
distribution) of Form 1099-R on line 5a, and
the taxable amount on line 5b. If your pension
or annuity is fully taxable, enter the amount
from box 2a (Taxable amount) of Form 1099R on line 5b; don’t make an entry on line 5a.
b. 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,
1040-SR, or 1040-NR, lines 5a and 5b; 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, 1040-SR, or 1040-NR, lines 5a and 5b;
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.
An earlier election on Form 4972
or Form 5544 for a distribution
TIP 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.

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Form 4972 (2021)

When To File Form 4972
You can file Form 4972 with either an original
or amended return. For an amended return,
you must generally 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, 1040-SR, or
1040-NR, line 5b; 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 1099R, 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 2021 for the same plan
participant, add them and figure the tax on
the total amount. If you received qualified
distributions in 2021 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 or 1040-SR, line 16. Be sure to
check box 2 on Form 1040 or 1040-SR,
line 16.

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

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.

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A.

B.

Enter the amount from Form 1099-R, box 2a .

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B.

C.
D.

Divide line A by line B and enter the result as a decimal (rounded to at
least three places)
. . . . . . . . . . . . . . .
Enter the amount from Form 1099-R, box 6 . . . . . . . .

C.
D.

E.
F.

Capital gain portion of NUA. Multiply line C by line D
. .
Ordinary income portion of NUA. Subtract line E from line D

E.
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 . . . . . . . . .

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G.

Death Benefit Worksheet (keep for your records)
A.
B.
C.
D.
E.
F.

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.

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.

Divide line A by line B and enter the result as a decimal (rounded to at
least three places)
. . . . . . . . . . . . . . .
Enter your share of the death benefit exclusion* . . . . . . .

C.
D.

Death benefit exclusion allocated to capital gain. Multiply line D by
line C . . . . . . . . . . . . . . . . . .
Subtract line E from line A. Enter here and on Form 4972, line 6 .

E.
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.

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Form 4972 (2021)

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.
If you take the death benefit
exclusion and federal estate tax
was paid on the capital gain
CAUTION 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.
Community property laws don’t
apply in figuring tax on the amount
you report on line 8.

!
▲
CAUTION

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, selfemployed individuals, and shareholderemployees 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 lumpsum 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:
Over—

Enter on line
24 or 27:
Of the
amount
over—

But not
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

-----

31,116.00 + 50%

85,790

85,790

Paperwork Reduction Act Notice. We ask
for the information on this form to carry out
the Internal Revenue laws of the United
States. You are required to give us the
information. We need it to ensure that you are
complying with these laws and to allow us to
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You aren’t required to provide the
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Generally, tax returns and return information
are confidential, as required by section 6103.
The time needed to complete this form will
vary depending on individual circumstances.
The estimated burden for individual taxpayers
filing this form is approved under OMB control
number 1545-0074 and is included in the
estimates shown in the instructions for their
individual income tax return. The estimated
burden for all other taxpayers who file this
form is shown below.
Recordkeeping . . . . . . 19 min.
Learning about the law
or the form . . . . . . 1 hr., 36 min.
Preparing the form . . . . 2 hr., 7 min.
Copying, assembling, and
sending the form to the IRS . . . 20 min.
If you have comments concerning the
accuracy of these time estimates or
suggestions for making this form simpler, we
would be happy to hear from you. See the
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form is filed.