I was thrown off on the IRS Form 4972 instructions when it says a qualified lump sum distribution can't be an IRA Distribution? Isn't that the whole point? I'm looking into whether the 1099-R on a lump sum distribution from a deceased parent's traditional IRA (parent born before 1936 - total distribution box checked - distribution code 4) can be taxed on 4972. I thought it could.
https://www.irs.gov/pub/irs-pdf/f4972.pdf
