AR1000TD - Lump Sum Distribution Averaging

This document provides instructions for using Form AR1000TD to calculate tax on a lump-sum distribution from a qualified retirement plan using the 10-year averaging method. It explains that the form can be used if the distribution represented a plan participant's entire balance from one type of employer plan and no portion was rolled over. It provides details on how to complete Parts I and II of the form using amounts from Form 1099-R and a tax rate schedule.