....might even be a couple weeks before the proper forms are included to eliminate the penalty. The IRS still has not issued that form in it's final state. Part of the issue may be some massive programming issues they have for those who want to divide up the payment over 3 years....I can't imagine how they would get that in their computers AND be able to track it for everyone who does it (let alone how to track & deal with it for couples who divorce md-way thru the 3 years)