Get IRS 4972 2015
Ot 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% (.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.
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