Lump-sum Distribution

skip navigation

Search Help
Navigation Help

Topic Index

A	B	C	D	E	F	G	H	I
J	K	L	M	N	O	P	Q	R
S	T	U	V	W	X	Y	Z	#

FAQs
Forms
Publications
Tax Topics

Comments
About Tax Map

IRS.gov Website

Lump-sum Distribution


Forms and Instructions

Relevant Forms

Form 4972 Tax on Lump-Sum Distributions

Topic Screen for this Form


Publications

Links Inside Publications

Publication 17 - Your Federal Income Tax (For Individuals) - Taxation of Nonperiodic Payments

Lump-Sum Distributions. A lump-sum distribution is the distribution or payment in 1 tax year of a plan participant's...

Publication 514 - Foreign Tax Credit for Individuals - How To Figure the Credit

Lump-Sum Distribution. If you receive a foreign source lump-sum distribution (LSD) from a retirement plan,...

Publication 575 - Pension and Annuity Income - Taxation of Nonperiodic Payments

Lump-Sum Distributions. This section on lump-sum distributions only applies if the plan participant was born...

Frequently Asked Questions

FAQ - Pensions/Annuities/Retirement Plans (i.e., 401(k), etc.)

I received a lump-sum distribution when I retired. Is there any special tax averaging option on a lump-sum...

FAQ - Pensions/Annuities/Retirement Plans (i.e., 401(k), etc.)

If taxes are withheld from a distribution from a 401(k) plan, am I required to include the amount of the distribution...

FAQ - Pensions/Annuities/Retirement Plans (i.e., 401(k), etc.)

If I retire or leave my employer for any reason (including due to being laid off) before I am age 59 1/2, can...

FAQ - Pensions/Annuities/Retirement Plans (i.e., 401(k), etc.)

I changed jobs and received a distribution (via check) of my entire vested account under my former employer's...

FAQ - Pensions/Annuities/Retirement Plans (i.e., 401(k), etc.)

Can I withdraw my elective deferrals to a 401(k) plan to build or purchase my first home without paying the...

FAQ - Pensions/Annuities/Retirement Plans (i.e., 401(k), etc.)

My understanding is that the 10% additional tax on early distributions is forgiven if I am over age 55 and...

FAQ - Pensions/Annuities/Retirement Plans (i.e., 401(k), etc.)

How long do I have to roll over a retirement distribution? You must complete the rollover by the 60th day following...

FAQ - Pensions/Annuities/Retirement Plans (i.e., 401(k), etc.)

I changed jobs and received a distribution (via check) of my entire vested account under my former employer's...

FAQ - Pensions/Annuities/Retirement Plans (i.e., 401(k), etc.)

If taxes are withheld from a distribution from a 401(k) plan, am I required to include the amount of the distribution...

FAQ - Pensions/Annuities/Retirement Plans (i.e., 401(k), etc.)

Can I withdraw my elective deferrals to a 401(k) plan to build or purchase my first home without paying the...

FAQ - Pensions/Annuities/Retirement Plans (i.e., 401(k), etc.)

I received a lump-sum distribution when I retired. Is there any special tax averaging option on a lump-sum...

FAQ - Pensions/Annuities/Retirement Plans (i.e., 401(k), etc.)

If I retire or leave my employer for any reason (including due to being laid off) before I am age 59 1/2, can...

FAQ - Pensions/Annuities/Retirement Plans (i.e., 401(k), etc.)

My understanding is that the 10% additional tax on early distributions is forgiven if I am over age 55 and...

FAQ - Pensions/Annuities/Retirement Plans (i.e., 401(k), etc.)

How long do I have to roll over a retirement distribution? You must complete the rollover by the 60th day following...

FAQ - Individual Retirement Arrangements (IRAs)

How long do I have to roll over a distribution from a retirement plan to an IRA account? You must complete...

FAQ - Individual Retirement Arrangements (IRAs)

If I can't withdraw funds penalty free from my 401(k) plan to purchase my first home, can I roll it over into...

Tax Topics

Tax Topic 412

Lump–Sum Distributions. If you receive a lump-sum distribution from a qualified retirement plan or a qualified...

Related Topic Links