Form 4972

[RWG1950]

My customer has inherited 1/3 of an IRA that had been held by his elderly father.
My software auto loads form 4972 and begins to ask questions concerning eligibility. I had checked the IRA box in the data entry screen.
It has been my understanding that 4972 (10 year averaging etc) concerns various qualified & profit sharing plans only - but not IRA's.
Do I misunderstand this ? Can one use an IRA as well ?
Thanks for comments

[ATSMAN]

Generally, a designated beneficiary is required to liquidate the account by the end of the 10th year following the year of death of the IRA owner (this is known as the 10-year rule). During the 10-year period, the beneficiary may take distributions of any amount at any frequency.

[RWG1950]

Thanks for the reply, but I wasn't referring to the IRA beneficiary rules.
Form 4972 pertains to lump-sum distributions from qualified pension & profit sharing plans.
After a little more research it appears (as I had thought) that IRA's do not qualify to use what the 4972 has to offer.
Just couldn't figure out why my software brought up form 4972 when the IRA box had been checked.