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Notice code 515 (Default) — We combined your ordinary income amounts from Form 1099 distributions and refigured your tax on Form…
We combined your ordinary income amounts from Form 1099 distributions and refigured your tax on Form 4972, Tax on Lump-Sum Distributions, using the ten-year averaging method. You may choose only one method on Form 4972 to compute the tax on your total distributions.
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515
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What the IRS language says
We combined your ordinary income amounts from Form 1099 distributions and refigured your tax on Form 4972, Tax on Lump-Sum Distributions, using the ten-year averaging method. You may choose only one method on Form 4972 to compute the tax on your total distributions.
What it usually means
515 is in our IR Manual catalog. Official wording is dense — we translate it for business owners and individuals and map realistic next steps.
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