Section 3. Individual Income Tax Returns›3.24.3 Individual Income Tax Returns
Section 28 - Form 1040-NR — Form 4972
Internal Revenue Manual Part 3. Submission Processing · 2026-10-03 edition · updated 2026-10-04 · United States
Elem. No.
Data Element Name
Prompt
Fld. Term.
Instructions
(1)
Section Number
SECT:
Press
(2)
Was Distribution of One Kind
LN1
Enter the Yes/No checkboxes from line 1 as follows:
"1" if the Yes box is marked.
"2" if the No box or both boxes are marked.
(3)
Did You Roll Over Any Part
LN2
Enter The Yes/No checkboxes from line 2 as follows:
"1" if the Yes box is marked.
"2" if the No box or both boxes are marked.
(4)
Was This Distribution Paid/as Beneficiary
LN3
Enter the Yes/No checkboxes from line 3 as follows:
"1" if the Yes box is marked.
"2" if the No box or both boxes are marked.
(5)
Were You a Plan Participant at Least 5 Years
LN4
Enter the Yes/No checkboxes from line 4 as follows:
"1" if the Yes box is marked.
"2" if the No box or both boxes are marked.
(6)
Prior Year Distribution Indicator
L5A
Enter the Yes/No checkboxes from line 5a as follows:
"1" if the Yes box is marked.
"2" if the No box or both boxes are marked.
(7)
Death Beneficiary Indicator
L5B
Enter the Yes/No checkboxes from line 5b as follows:
"1" if the Yes box is marked.
"2" if the No box or both boxes are marked.
(8)
Capital Gain
LN6 $
Enter the amount from line 6.
(9)
Current Annuity Value
L11 $
Enter the amount from line 11.
(10)
Adjusted Taxable Amount
L12 $
Enter the amount from line 12.
(11)
Estate Tax Amount
L18 $
Enter the amount from line 18.
(12)
Tax on Lump-Sum Distributions
L30 $
Enter the amount from line 30.
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