can you pay tax on a retirement withdrawal over a 3 year period if you are not repaying the withdrawal

Thank you, Can you tell me how to report when 1099R shows full distribution in the amount of $273,487.00 with federal tax withheld of $34,697.00.  The client is 61 years old and has retired from their job in the same year.  Their return is showing a tax due of over $17,000.00 due.  How do I reduce this tax over 3 years?

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.

Sorry, sent my response before I read your last post. Installment agreement is certainly an option. They can also pay by cc through a 3rd party. You can get that info on irs.gov, make a payment.