Can you average a one time distribution from a 1099-r?

can you average a distribution over multiple years?

posted

If it's a disaster distribution or a coronavirus-related distribution, you can choose to spread the income in equal parts over 3 years. Otherwise, it's all includible on your 2020 tax return.

(I'm assuming that this was not a lump-sum distribution paid from a qualified retirement plan and the employee was born prior to January 2, 1936, potentially qualifying for special tax treatment.)