Tax on Lump-Sum Distribution (Schedule M1LS)
You must file Schedule M1LS, Tax on Lump-Sum Distribution, if all of the following apply:
• You received lump-sum distribution from a pension, profit-sharing, or stock bonus plan in 2019
• You were a Minnesota resident when you received any portion of the lump-sum distribution
• You filed federal Form 4972
If you complete Schedule M1LS, include the schedule and Form 4972 when you file your Form M1.