Which of the following forms is not related to reporting tips or income from pensions?

The form that is not related to reporting tips or income from pensions is the 2032 form. The 2032 form refers to the "Employee's Option to Request Exemption from Certification of Data Entry for Paycheck Protection Program (PPP) Forgiveness," which is entirely unrelated to tip reporting or pensions.

In contrast, the 1099-R is specifically used to report distributions from pensions, retirement plans, and similar accounts, making it directly relevant to pension income. The 4070 form is used by employees to report tips received, while the 2159 form pertains to notification for taxes withheld from tips. Therefore, these forms directly link to the reporting of tips or pension income, whereas the 2032 serves a different purpose in the context of payroll.