LSE =Lump Sum Election. This is for when you receive benefits in the current year retroactively for previous years.
Under the lump-sum election method, you refigure the taxable part of all your benefits for the earlier year (including the lump-sum payment) using that year's income. Then you subtract any taxable benefits for that year that you previously reported. The remainder is the taxable part of the lump-sum payment. Add it to the taxable part of your benefits for 2016 (figured without the lump-sum payment for the earlier year).
LSE =Lump Sum Election. This is for when you receive benefits in the current year retroactively for previous years.
Under the lump-sum election method, you refigure the taxable part of all your benefits for the earlier year (including the lump-sum payment) using that year's income. Then you subtract any taxable benefits for that year that you previously reported. The remainder is the taxable part of the lump-sum payment. Add it to the taxable part of your benefits for 2016 (figured without the lump-sum payment for the earlier year).