I would not reccomend it, Doing it that way would get the federal tax return processed correctly but it could and would cause some serious on some state tax returns. For instance the state of Indianna taxes retirement income. Also they did not  accept the withdrawl being spread over 3 years therfor those taxpayers from Indianna have already paid income taxes on the full amount and if you did the return the way you ask about then the program would process the return saying that they should pay again. As much as I and others have complained about the problems surrounding form 8915F that form stlll seems to be the way to go. Beside the IRS says so.