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IRSOther IRS Forms (4000–6999)

Official form guide

Form 4952: 4952

Form 4952 calculates the tax on net unrealized appreciation (NUA) of employer‑provided securities distributed from a qualified retirement plan. Use it when you receive NUA and must report the tax on the appreciation portion.

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Form Overview

IRS Form 4952 - 4952

Form 4952 calculates the tax on net unrealized appreciation (NUA) of employer‑provided securities distributed from a qualified retirement plan. Use it when you receive NUA and must report the tax on the appreciation portion.

It captures the fair‑market value of the securities, the cost basis, the NUA amount, and the tax due on that NUA.

Risk Radar

Scan points
  • 1A single mis‑calculated NUA amount can trigger a penalty and interest.
  • 2Using the wrong fair‑market value date
  • 3Mis‑reading the cost‑basis amount
  • 4Applying the incorrect tax rate
  • 5Omitting the form from the attached return

Plain English

When a company gives you stock from your retirement account, the increase in value after you got the stock is taxed separately. Form 4952 figures out that tax so you can attach it to your income return.

Submission Date

  • Filing date: 2025-10-17 22:10:10
  • Preparation window: collect IDs, supporting records, and signatures in advance.
  • Final review: verify names, dates, and required fields before submission.

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Glossary Terms

market valuemarketincome

Hover a term to preview the meaning.

What this form is for

  • Use when you receive employer‑provided stock with NUA.
  • Do not use for regular cash distributions from a retirement plan.
  • Check Form 8606 if you have nondeductible IRA contributions.

Form selector

Use this form or another form?

Receiving a lump‑sum cash distribution

No NUA calculation needed

✓ Verify distribution type first

Form 1040, Schedule 1

Distributing a Roth IRA with employer stock

Roth basis tracking only

✓ NUA rules do not apply

Form 8606

Deadline or filing window

The NUA tax is due with your individual income tax return for the year of distribution. If you file for an extension, the NUA tax is also extended to the extended filing date. No separate deadline exists for Form 4952.

  • —Fair‑market value of securities | FMV – Cost basis = NUA | Net unrealized appreciation | Verify FMV date matches distribution date

Checklist

What you need before filling it out

1

Line 1 – FMV of securities

Distribution statement (Form 1099‑R) · Statement page showing FMV

⚠ Often mis‑typed digits✕ High
2

Line 2 – Cost basis

Employer cost‑basis report · Plan administrator record

⚠ Basis may be zero for employer‑granted stock✕ Medium
3

Line 5 – NUA tax rate

Tax‑rate table on Form 4952 · IRS tax‑rate schedule

⚠ Using outdated table✕ High
4

Signature block

Taxpayer’s signature on Form 1040 · Signed return

⚠ Missing signature invalidates filing✕ High

Before you submit

  1. 1Verify the edition year on Form 4952 matches the tax year.
  2. 2Confirm fair‑market value and cost basis from the distribution statement.
  3. 3Calculate NUA and double‑check the subtraction.
  4. 4Select the correct tax‑rate column for your filing status.
  5. 5Enter the tax amount on the proper line of Form 1040.
  6. 6Attach Form 4952 securely to the front of the return.
  7. 7Sign and date the attached Form 1040.
  8. 8Use the correct IRS mailing address for your state.
  9. 9Include any required payment with the return.
  10. 10Keep a copy of the distribution statement for records.

How to file this form

  1. 1Print the latest Form 4952 from IRS.gov.
  2. 2Fill in FMV and cost basis from your 1099‑R.
  3. 3Compute NUA and apply the tax rate table.
  4. 4Transfer the tax amount to Form 1040 line 1 of Schedule 2.
  5. 5Attach Form 4952 behind Form 1040.
  6. 6Mail the complete packet to the IRS address for your filing location.

Known limitations

  1. 1The form does not handle multiple NUA distributions in one year; each must be aggregated.
  2. 2Tax‑rate tables assume the taxpayer’s filing status does not change mid‑year.
  3. 3The form provides no automatic error checks; manual verification is required.
  4. 4IRS instructions may reference other schedules that are updated separately.

Field map

Compact field-by-field guide

6 fields

General Info

2 items

Taxpayer Name and TIN

Full legal name and taxpayer identification number (SSN or EIN).

Requiredtext
Address

Current mailing address.

Requiredtext

Details

2 items

Required Information

Complete all applicable sections of this form according to the official IRS instructions.

Requiredtext
Amount (if applicable)

Enter the relevant dollar amount if this form involves tax calculation.

amount

Certification

1 items

Certification Statement

Read and acknowledge any certifications required by this form.

Requiredcheckbox

Signatures

1 items

Signature

Sign and date. Unsigned forms cannot be processed.

Requiredsignature
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Current form status
IRS

Form 4952 is currently in its 2024 edition. The IRS updates the form annually; verify the edition date before filing.

What changed or needs a fresh check

  • Edition date – confirm the form shows 2024
  • Fee – no filing fee for Form 4952
  • Mailing address – use the address for Form 1040 filers in your state
  • Signature – no separate signature required, but the return must be signed
  • Attachments – attach Form 4952 to Form 1040 before mailing

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Quick Facts

You file it if you received a distribution of employer securities that includes net unrealized appreciation.
It captures the fair‑market value of the securities, the cost basis, the NUA amount, and the tax due on that NUA.
File the form with the tax return for the year you received the NUA distribution, typically by the regular filing deadline (April 15, or later if you get an extension).
Attach Form 4952 to your individual income tax return (Form 1040) and mail the complete return to the IRS address for your filing location.
Errors can cause under‑payment penalties, delayed refunds, or an audit of the NUA calculation.
1. Gather the distribution statement showing the securities’ fair‑market value and cost basis. 2. Compute NUA by subtracting the cost basis from the fair‑market value. 3. Use the tax‑rate tables on the form to calculate the tax owed. 4. Enter the result on the appropriate line of Form 1040 and attach Form 4952.

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After you file

  1. 1Store the signed return and Form 4952 with the distribution statement.
  2. 2Record the NUA amount and tax paid in your personal tax ledger.
  3. 3Monitor any IRS notices for adjustments to the NUA calculation.
  4. 4Retain all documents for at least seven years in case of audit.
  5. 5If you receive a refund, verify that the NUA tax was correctly applied.
  6. 6Update future tax planning to account for NUA treatment.

Sources

  • SRCIRS Form 4952 instructionsconfirms purpose and filing method
  • SRCIRS Publication 575explains net unrealized appreciation
  • SRCForm 1040 filing instructionsshows attachment requirement
  • SRCIRS tax‑rate tablesused for NUA tax calculation
  • SRCIRS websiteprovides current edition date
  • SRCNot clearly stated in the provided official sourceexact penalty amounts for NUA errors

Common confusion points

NUA vs. ordinary income

Taxpayers think all distribution is ordinary income

→ Confirm only the appreciation portion is taxed as NUA

Fair‑market value date

Some use the date of distribution, others the grant date

→ Use the date listed on the 1099‑R

Cost basis source

Employers may report zero basis incorrectly

→ Request a corrected statement if needed

Tax‑rate selection

Filing status changes can shift the rate

→ Verify filing status on Form 1040 first

Multiple stock lots

Each lot may have different FMV

→ Combine NUA totals before applying the rate

Workflow map

Related forms and next steps

5 signals

Before

Form 1099‑R – reports the distribution details

Current

4952

After

Schedule 2 (Form 1040) – reports additional taxes

Often used with

Form 1040 – main individual income tax return

⚠ If something goes wrong

  • Form 2848 – Power of Attorney to discuss with IRS
  • Form 8606 – tracks basis

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Public DomainCreated by the U.S. federal government. Not subject to copyright (17 USC § 105). Freely copyable without restriction.
Public DomainCreated by the U.S. federal government. Not subject to copyright (17 USC § 105). Freely copyable without restriction.
Public DomainCreated by the U.S. federal government. Not subject to copyright (17 USC § 105). Freely copyable without restriction.
Public DomainCreated by the U.S. federal government. Not subject to copyright (17 USC § 105). Freely copyable without restriction.
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