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Text of IRS Form 4972 and Instructions for 2015: Tax on Lump-Sum Distributions (PDF)
Internal Revenue Service [IRS]
[Official Guidance] Sept. 25, 2015
"Use Form 4972 to figure the tax on a qualified lump-sum distribution (defined below) you received in 2015 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."
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