This withdrawal was not take as a disaster withdrawal.  The return has already been electronic filed and the taxpayer wants to know how to claim tax due over three years.  I am not sure it can be done due to the fact that the withdrawal was for over $200.000.00 and tax of $34,000 was shown withheld on the 1099R.

Part of the tax due comes from Social Security being taxable along with W2 income.  A higher tax bracket makes there tax due of over $17,000.00. 

Just need to verify what  I am thinking is correct. I am thinking the only alternative is to due a request for installment payments.