A lump-sum distribution would be reported on a form 1099-R. If you had one, you would see a check mark in box 2(b) Total Distribution. If so, it may qualify for special averaging which is reported on form 4972. So, if you have an entry in box 2(b) for total distribution, you may need to include the form 4972 with your tax return.
Also, you may have capital gains reported on your form 1099-R, in box three, that may also require form 4972 to be submitted.
If you have these entries on your 1099-R form then you should see the form 4972 included in the copy of your tax forms that you can then use to mail in your tax return.
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