Top-lip tapping is fairly easy. Just channel away the edge between the magma-top and your pre-prepared spillway (with/without safety-magmasafe-floodgate) down into the rest of the magma-ready dug-out you've prepared. But it's a flow that may have too
little imperative (as you get
6,5,4,3,2,1/7ths).
In the old-old-days, it used to be easy (once a magmatube had been found) to use the differing Z-level border-rings to find a place where an access could be safely dug to 'overlook' a more projected bit of tube, for the same effect. (Now the tubes are generally straight-up-and-down, at least until their entry to the Magma Sea 'voids', which is where
I tap for magma, generally.
But a trick I use for water (prevents drowning, usually prevents getting wet) may work sufficiently with magma (keeping burns away).
Down from a higher level, dig a zig-zag (and/or diagonal) up to the edge of the magma-area, with a two-wide part just before the one-wide 'last before the wall' tile you dig, and smooth (at least) the wall you are going to choose to tap, e.g.:
######~~
#.#.##~~
.#...s#~ (s=smoothed)
#######~
That extra space lets you construct a magmasafe floodgate into that penultimate spot, to link (magmasafely) to a lever. Once constructed, build a pillar in that space. (It's even better if you dig out an even larger checkerboard, or a full cistern and fill
back in with pillars to checkerboard, but there's far more effort involved, so I'm not going into that for now.) Now you have:
######~~
#.#.##~~
.#.Ofs#~ (O=pillar,f=floodgate)
#######~
Now, after ensuring there's no more working dwarves in this area, and perhaps arranging for just
one suitable 'least unexpendible' dwarf to accept the task (burrows and tasklist manipulation can be used in conjunction) to be your patsy, open that Floodgate and set a Fortification-Carve on that specifically-smoothed separating wall, pulling the floodgate's lever to close it
after they stand in that spot (it won't close until the dwarf moves away) but
before the task is finished. I tend to err on the safe side and pull the lever as they are approaching the task (with lever-pullers well within range) and if the job isn't imminently fulfilled before the fortifier gets within range I cancel that and try for another time round where it might better fall into place as I wish.
Once the gate is 'primed' and the fortifier is fortifying (hmm, I can't seem to decide which spelling rules apply), make sure there are
excessive jobs (simplest is a whole lot of other smooth-jobs, away from the area, and what burrow-shuffling as necessary to allow those to be within 'range') and with a fair wind and no gremlins (literal or figurative) the fortifier moves off through the zig-zag immediately, whilst the magma drips first into the new fortifications.
Even if the floodgate is delayed (which, if it is done correctly, it shouldn't be), the magma's entry into the zig-zags slows the magma more than enough to not bother the heals of any the dwarf not prone to standing around in fatal contemplation.
Assuming everything went well (or not too badly!), any magma your side of the closed floodgate will spread to 1/7th-levels and evaporate.
######~~
#.#3##~~
.#1OfH#~ (H=fortification, digits=possible maximum extent to partial magma(/water)-depths)
#######~
Around the evaporation, you can arrange to open the zigzag/checkerboard area into a proper cistern/spillway route by de-columning and digging out the additional space (and feed/exit-drain areas with floodgate/hatch-control) according to your requirements. I recommend setting recesses up (singly dug tiles at various suitable points around the walls of the spillway/cistern that you are creating), putting a levered floodgate up in this gap-to-nowhere and then leaving. Later on, you can engineer a 'somewhere' for the gate to lead to, in perfect safety, before pulling the gate open to make use of the feed accordingly.
Then clear the area out again, get all dwarves out and seal up properly (or, if this is a water-tapping, make your bathing/well-bucket/etc arrangements accordingly; and I suppose minecart-dipping infrastructure if it is to that purpose (water or magma) that you are setting it) and re-open the floodgate. Or flood
gates, because parallel-but-separate taps, joined up in the safe cisterngfinishing phase, makes for better supply if you need more than just to fill a system up, but also need to supply a continually draining one (obsidian industry, flooding caverns/overworld, edge-draining a magmafall rather than recycling it) with enough flow.
Needs to be experimented with, I imagine. Savescum if you want, at least for 'practice'. Slight differences between game versions might change your chances of pulling this off, but it's a method I've employed often enough. An alternate/additional safety mechanism is to have a ready channel to the side (which the working dwarf does not have reason to 'escape' into) into which the first splash of magma may tend to flow, but the geometry of the situation has to be
quite specific.
(And if that page just linked to has a better method, all that I wrote might be superfluous, but here you are, anyway...
)