Section 3. Individual Income Tax Returns›3.22.3 Individual Income Tax Returns

Section 28 - Form 4972

Internal Revenue Manual Part 3. Submission Processing · 2026-10-03 edition · updated 2026-10-04 · United States

Refer to IRM 3.12.2, Individual Master File Error Resolution General Instructions for Section 28 screen displays, invalid conditions and correction procedures for Form 4972, Tax on Lump-Sum Distributions. This section is valid for Form 1040 and Form 1040-NR.

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▸Contents — Internal Revenue Manual Part 3. Submission Processing

Internal Revenue Manual Part 3. Submission Processing

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