402 – Tax adjustment for a single payment accrued to December 31, 1971 (Schedule E)

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You can enter a tax adjustment for the portion accrued to December 31, 1971, of a single payment received in 2020 under a pension plan or a deferred profit-sharing plan. If you do so, you are not required to report on line 154 the portion of the payment to which the adjustment applies. To determine the income tax payable on this income, contact us.

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