Gross Distribution   Definition Shows your Gross Distribution. The amount may have been a direct rollover, a transfer or conversion to a Roth IRA, a recharacterized IRA contribution, or you may have received it as periodic payments, as non-periodic payments, or as a total distribution. Include the amount in Column 1 as part of your total on Form 1040 or 1040A, in the section labeled Income on the line labeled IRA distributions or Pensions and annuities (or the line labeled Taxable amount), and on Form 8606, Nondeductible IRAs, whichever applies. If this is a lump-sum distribution, use Form 4972, Tax on Lump-Sum Distributions. If you have not reached minimum retirement age, include your disability payments on the line labeled Wages, salaries, tips, etc. This applies to reporting corrective distributions of excess deferrals, excess contributions, or excess aggregate contributions.