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1040x Amended Return Form

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1040x Amended Return Form

1040x amended return form Publication 584 - Main Content Table of Contents LossesCost or other basis. 1040x amended return form Fair market value. 1040x amended return form Exception for personal-use real property. 1040x amended return form More information. 1040x amended return form Comments and SuggestionsOrdering forms and publications. 1040x amended return form Tax questions. 1040x amended return form How To Get Tax HelpLow Income Taxpayer Clinics (LITCs). 1040x amended return form Losses Generally, you may deduct losses to your home, household goods, and motor vehicles on your federal income tax return. 1040x amended return form However, you may not deduct a casualty or theft loss that is covered by insurance unless you filed a timely insurance claim for reimbursement. 1040x amended return form Any reimbursement you receive will reduce the loss. 1040x amended return form If you did not file an insurance claim, you may deduct only the part of the loss that was not covered by insurance. 1040x amended return form Amount of loss. 1040x amended return form   You figure the amount of your loss using the following steps. 1040x amended return form Determine your cost or other basis in the property before the casualty or theft. 1040x amended return form Determine the decrease in fair market value (FMV) of the property as a result of the casualty or theft. 1040x amended return form (The decrease in FMV is the difference between the property's value immediately before and immediately after the casualty or theft. 1040x amended return form ) From the smaller of the amounts you determined in (1) and (2), subtract any insurance or other reimbursement you received or expect to receive. 1040x amended return form Apply the deduction limits, discussed later, to determine the amount of your deductible loss. 1040x amended return form Cost or other basis. 1040x amended return form   Cost or other basis usually means original cost plus improvements. 1040x amended return form If you did not acquire the property by purchasing it, your basis is determined as discussed in Publication 551, Basis of Assets. 1040x amended return form If you inherited the property from someone who died in 2010, and the executor of the decedent's estate made the election to file Form 8939, refer to the information provided by the executor or see Publication 4895, Tax Treatment of Property Acquired From a Decedent Dying in 2010. 1040x amended return form Fair market value. 1040x amended return form   FMV is the price for which you could sell your property to a willing buyer, when neither of you has to sell or buy and both of you know all the relevant facts. 1040x amended return form When filling out Schedules 1 through 20, you need to know the FMV of the property immediately before and immediately after the disaster, casualty, or theft. 1040x amended return form Separate computations. 1040x amended return form   Generally, if a single casualty or theft involves more than one item of property, you must figure the loss on each item separately. 1040x amended return form Then combine the losses to determine the total loss from that casualty or theft. 1040x amended return form Exception for personal-use real property. 1040x amended return form   In figuring a casualty loss on personal-use real property, the entire property (including any improvements, such as buildings, trees, and shrubs) is treated as one item. 1040x amended return form Figure the loss using the smaller of the following. 1040x amended return form The decrease in FMV of the entire property. 1040x amended return form The adjusted basis of the entire property. 1040x amended return form Deduction limits. 1040x amended return form   After you have figured the amount of your loss, as discussed earlier, you must figure how much of the loss you can deduct. 1040x amended return form You do this on Form 4684, section A. 1040x amended return form If the loss was to property for your personal use or your family's, there are two limits on the amount you can deduct for your casualty or theft loss. 1040x amended return form You must reduce each casualty or theft loss by $100 ($100 rule). 1040x amended return form You must further reduce the total of all your losses by 10% of your adjusted gross income (10% rule). 1040x amended return form More information. 1040x amended return form   For more information about the deduction limits, see Publication 547. 1040x amended return form When your loss is deductible. 1040x amended return form   You can generally deduct a casualty or disaster area loss only in the tax year in which the casualty or disaster occurred. 1040x amended return form You can generally deduct a theft loss only in the year you discovered your property was stolen. 1040x amended return form However, you can choose to deduct disaster area losses on your return for the year immediately before the year of the disaster if the President has declared your area a federal disaster area. 1040x amended return form For details, see Disaster Area Losses in Publication 547. 1040x amended return form Comments and Suggestions We welcome your comments about this publication and your suggestions for future editions. 1040x amended return form You can write to us at the following address: Internal Revenue Service Individual Forms and Publications Branch SE:W:CAR:MP:T:I 1111 Constitution Ave. 1040x amended return form NW, IR-6526 Washington, DC 20224 We respond to many letters by telephone. 1040x amended return form Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. 1040x amended return form You can email us at taxforms@irs. 1040x amended return form gov. 1040x amended return form Please put “Publications Comment” on the subject line. 1040x amended return form You can also send us comments from www. 1040x amended return form irs. 1040x amended return form gov/formspubs. 1040x amended return form Select “Comment on Tax Forms and Publications” under “Information about. 1040x amended return form ” Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. 1040x amended return form Ordering forms and publications. 1040x amended return form   Visit www. 1040x amended return form irs. 1040x amended return form gov/formspubs/ to download forms and publications, call 1-800-829-3676, or write to the address below and receive a response within 10 days after your request is received. 1040x amended return form Internal Revenue Service 1201 N. 1040x amended return form Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. 1040x amended return form   If you have a tax question, check the information available on IRS. 1040x amended return form gov or call 1-800-829-1040. 1040x amended return form We cannot answer tax questions sent to either of the above addresses. 1040x amended return form How To Get Tax Help You can get help with unresolved tax issues, order free publications and forms, ask tax questions, and get information from the IRS in several ways. 1040x amended return form By selecting the method that is best for you, you will have quick and easy access to tax help. 1040x amended return form Free help with your return. 1040x amended return form   Free help in preparing your return is available nationwide from IRS-certified volunteers. 1040x amended return form The Volunteer Income Tax Assistance (VITA) program is designed to help low-moderate income taxpayers and the Tax Counseling for the Elderly (TCE) program is designed to assist taxpayers age 60 and older with their tax returns. 1040x amended return form Most VITA and TCE sites offer free electronic filing and all volunteers will let you know about credits and deductions you may be entitled to claim. 1040x amended return form To find the nearest VITA or TCE site, visit IRS. 1040x amended return form gov or call 1-800-906-9887 or 1-800-829-1040. 1040x amended return form   As part of the TCE program, AARP offers the Tax-Aide counseling program. 1040x amended return form To find the nearest AARP Tax-Aide site, call 1-888-227-7669 or visit AARP's website at www. 1040x amended return form aarp. 1040x amended return form org/money/taxaide. 1040x amended return form   For more information on these programs, go to IRS. 1040x amended return form gov and enter keyword “VITA” in the upper right-hand corner. 1040x amended return form Internet. 1040x amended return form You can access the IRS website at IRS. 1040x amended return form gov 24 hours a day, 7 days a week to: E-file your return. 1040x amended return form Find out about commercial tax preparation and e-file services available free to eligible taxpayers. 1040x amended return form Check the status of your 2011 refund. 1040x amended return form Go to IRS. 1040x amended return form gov and click on Where's My Refund. 1040x amended return form Wait at least 72 hours after the IRS acknowledges receipt of your e-filed return, or 3 to 4 weeks after mailing a paper return. 1040x amended return form If you filed Form 8379 with your return, wait 14 weeks (11 weeks if you filed electronically). 1040x amended return form Have your 2011 tax return available so you can provide your social security number, your filing status, and the exact whole dollar amount of your refund. 1040x amended return form Download forms, including talking tax forms, instructions, and publications. 1040x amended return form Order IRS products online. 1040x amended return form Research your tax questions online. 1040x amended return form Search publications online by topic or keyword. 1040x amended return form Use the online Internal Revenue Code, regulations, or other official guidance. 1040x amended return form View Internal Revenue Bulletins (IRBs) published in the last few years. 1040x amended return form Figure your withholding allowances using the withholding calculator online at www. 1040x amended return form irs. 1040x amended return form gov/individuals. 1040x amended return form Determine if Form 6251 must be filed by using our Alternative Minimum Tax (AMT) Assistant available online at www. 1040x amended return form irs. 1040x amended return form gov/individuals. 1040x amended return form Sign up to receive local and national tax news by email. 1040x amended return form Get information on starting and operating a small business. 1040x amended return form Phone. 1040x amended return form Many services are available by phone. 1040x amended return form   Ordering forms, instructions, and publications. 1040x amended return form Call 1-800-TAX -FORM (1-800-829-3676) to order current-year forms, instructions, and publications, and prior-year forms and instructions. 1040x amended return form You should receive your order within 10 days. 1040x amended return form Asking tax questions. 1040x amended return form Call the IRS with your tax questions at 1-800-829-1040. 1040x amended return form Solving problems. 1040x amended return form You can get face-to-face help solving tax problems every business day in IRS Taxpayer Assistance Centers. 1040x amended return form An employee can explain IRS letters, request adjustments to your account, or help you set up a payment plan. 1040x amended return form Call your local Taxpayer Assistance Center for an appointment. 1040x amended return form To find the number, go to www. 1040x amended return form irs. 1040x amended return form gov/localcontacts or look in the phone book under United States Government, Internal Revenue Service. 1040x amended return form TTY/TDD equipment. 1040x amended return form If you have access to TTY/TDD equipment, call 1-800-829-4059 to ask tax questions or to order forms and publications. 1040x amended return form TeleTax topics. 1040x amended return form Call 1-800-829-4477 to listen to pre-recorded messages covering various tax topics. 1040x amended return form Refund information. 1040x amended return form To check the status of your 2011 refund, call 1-800-829-1954 or 1-800-829-4477 (automated refund information 24 hours a day, 7 days a week). 1040x amended return form Wait at least 72 hours after the IRS acknowledges receipt of your e-filed return, or 3 to 4 weeks after mailing a paper return. 1040x amended return form If you filed Form 8379 with your return, wait 14 weeks (11 weeks if you filed electronically). 1040x amended return form Have your 2011 tax return available so you can provide your social security number, your filing status, and the exact whole dollar amount of your refund. 1040x amended return form If you check the status of your refund and are not given the date it will be issued, please wait until the next week before checking back. 1040x amended return form Other refund information. 1040x amended return form To check the status of a prior-year refund or amended return refund, call 1-800-829-1040. 1040x amended return form Evaluating the quality of our telephone services. 1040x amended return form To ensure IRS representatives give accurate, courteous, and professional answers, we use several methods to evaluate the quality of our telephone services. 1040x amended return form One method is for a second IRS representative to listen in on or record random telephone calls. 1040x amended return form Another is to ask some callers to complete a short survey at the end of the call. 1040x amended return form Walk-in. 1040x amended return form Many products and services are available on a walk-in basis. 1040x amended return form   Products. 1040x amended return form You can walk in to many post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. 1040x amended return form Some IRS offices, libraries, grocery stores, copy centers, city and county government offices, credit unions, and office supply stores have a collection of products available to print from a CD or photocopy from reproducible proofs. 1040x amended return form Also, some IRS offices and libraries have the Internal Revenue Code, regulations, Internal Revenue Bulletins, and Cumulative Bulletins available for research purposes. 1040x amended return form Services. 1040x amended return form You can walk in to your local Taxpayer Assistance Center every business day for personal, face-to-face tax help. 1040x amended return form An employee can explain IRS letters, request adjustments to your tax account, or help you set up a payment plan. 1040x amended return form If you need to resolve a tax problem, have questions about how the tax law applies to your individual tax return, or you are more comfortable talking with someone in person, visit your local Taxpayer Assistance Center where you can spread out your records and talk with an IRS representative face-to-face. 1040x amended return form No appointment is necessary—just walk in. 1040x amended return form If you prefer, you can call your local Center and leave a message requesting an appointment to resolve a tax account issue. 1040x amended return form A representative will call you back within 2 business days to schedule an in-person appointment at your convenience. 1040x amended return form If you have an ongoing, complex tax account problem or a special need, such as a disability, an appointment can be requested. 1040x amended return form All other issues will be handled without an appointment. 1040x amended return form To find the number of your local office, go to  www. 1040x amended return form irs. 1040x amended return form gov/localcontacts or look in the phone book under United States Government, Internal Revenue Service. 1040x amended return form Mail. 1040x amended return form You can send your order for forms, instructions, and publications to the address below. 1040x amended return form You should receive a response within 10 days after your request is received. 1040x amended return form  Internal Revenue Service 1201 N. 1040x amended return form Mitsubishi Motorway Bloomington, IL 61705-6613 Taxpayer Advocate Service. 1040x amended return form   The Taxpayer Advocate Service (TAS) is your voice at the IRS. 1040x amended return form Our job is to ensure that every taxpayer is treated fairly, and that you know and understand your rights. 1040x amended return form We offer free help to guide you through the often-confusing process of resolving tax problems that you haven’t been able to solve on your own. 1040x amended return form Remember, the worst thing you can do is nothing at all. 1040x amended return form   TAS can help if you can’t resolve your problem with the IRS and: Your problem is causing financial difficulties for you, your family, or your business. 1040x amended return form You face (or your business is facing) an immediate threat of adverse action. 1040x amended return form You have tried repeatedly to contact the IRS but no one has responded, or the IRS has not responded to you by the date promised. 1040x amended return form   If you qualify for our help, we’ll do everything we can to get your problem resolved. 1040x amended return form You will be assigned to one advocate who will be with you at every turn. 1040x amended return form We have offices in every state, the District of Columbia, and Puerto Rico. 1040x amended return form Although TAS is independent within the IRS, our advocates know how to work with the IRS to get your problems resolved. 1040x amended return form And our services are always free. 1040x amended return form   As a taxpayer, you have rights that the IRS must abide by in its dealings with you. 1040x amended return form Our tax toolkit at www. 1040x amended return form TaxpayerAdvocate. 1040x amended return form irs. 1040x amended return form gov can help you understand these rights. 1040x amended return form   If you think TAS might be able to help you, call your local advocate, whose number is in your phone book and on our website at www. 1040x amended return form irs. 1040x amended return form gov/advocate. 1040x amended return form You can also call our toll-free number at 1-877-777-4778 or TTY/TDD 1-800-829-4059. 1040x amended return form   TAS also handles large-scale or systemic problems that affect many taxpayers. 1040x amended return form If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System at www. 1040x amended return form irs. 1040x amended return form gov/advocate. 1040x amended return form Low Income Taxpayer Clinics (LITCs). 1040x amended return form   Low Income Taxpayer Clinics (LITCs) are independent from the IRS. 1040x amended return form Some clinics serve individuals whose income is below a certain level and who need to resolve a tax problem. 1040x amended return form These clinics provide professional representation before the IRS or in court on audits, appeals, tax collection disputes, and other issues for free or for a small fee. 1040x amended return form Some clinics can provide information about taxpayer rights and responsibilities in many different languages for individuals who speak English as a second language. 1040x amended return form For more information and to find a clinic near you, see the LITC page on www. 1040x amended return form irs. 1040x amended return form gov/advocate or IRS Publication 4134, Low Income Taxpayer Clinic List. 1040x amended return form This publication is also available by calling 1-800-829-3676 or at your local IRS office. 1040x amended return form Free tax services. 1040x amended return form   Publication 910, IRS Guide to Free Tax Services, is your guide to IRS services and resources. 1040x amended return form Learn about free tax information from the IRS, including publications, services, and education and assistance programs. 1040x amended return form The publication also has an index of over 100 TeleTax topics (recorded tax information) you can listen to on the telephone. 1040x amended return form The majority of the information and services listed in this publication are available to you free of charge. 1040x amended return form If there is a fee associated with a resource or service, it is listed in the publication. 1040x amended return form   Accessible versions of IRS published products are available on request in a variety of alternative formats for people with disabilities. 1040x amended return form DVD for tax products. 1040x amended return form You can order Publication 1796, IRS Tax Products DVD, and obtain: Current-year forms, instructions, and publications. 1040x amended return form Prior-year forms, instructions, and publications. 1040x amended return form Tax Map: an electronic research tool and finding aid. 1040x amended return form Tax law frequently asked questions. 1040x amended return form Tax Topics from the IRS telephone response system. 1040x amended return form Internal Revenue Code—Title 26 of the U. 1040x amended return form S. 1040x amended return form Code. 1040x amended return form Links to other Internet based Tax Research Materials. 1040x amended return form Fill-in, print, and save features for most tax forms. 1040x amended return form Internal Revenue Bulletins. 1040x amended return form Toll-free and email technical support. 1040x amended return form Two releases during the year. 1040x amended return form  – The first release will ship the beginning of January 2012. 1040x amended return form  – The final release will ship the beginning of March 2012. 1040x amended return form Purchase the DVD from National Technical Information Service (NTIS) at www. 1040x amended return form irs. 1040x amended return form gov/cdorders for $30 (no handling fee) or call 1-877-233-6767 toll free to buy the DVD for $30 (plus a $6 handling fee). 1040x amended return form Prev  Up  Next   Home   More Online Publications
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IRS Warns of New Email Phishing Scheme Falsely Claiming to be from the Taxpayer Advocate Service

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IR-2014-39, March 28, 2014

WASHINGTON —The Internal Revenue Service today warned consumers to be on the lookout for a new email phishing scam. The emails appear to be from the IRS Taxpayer Advocate Service and include a bogus case number. 

‪The fake emails may include the following message: “Your reported 2013 income is flagged for review due to a document processing error. Your case has been forwarded to the Taxpayer Advocate Service for resolution assistance. To avoid delays processing your 2013 filing contact the Taxpayer Advocate Service for resolution assistance.” 

‪Recipients are directed to click on links that supposedly provide information about the "advocate" assigned to their case or that let them "review reported income." The links lead to web pages that solicit personal information. 

‪Taxpayers who get these messages should not respond to the email or click on the links. Instead, they should forward the scam emails to the IRS at phishing@irs.gov. For more information, visit the IRS's Report Phishing web page.

The Taxpayer Advocate Service is a legitimate IRS organization that helps taxpayers resolve federal tax issues that have not been resolved through the normal IRS channels. The IRS, including TAS, does not initiate contact with taxpayers by email, texting or any social media. 

‪For more on scams to guard against see the "Dirty Dozen" list on IRS.gov.

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Page Last Reviewed or Updated: 28-Mar-2014

The 1040x Amended Return Form

1040x amended return form Publication 590 - Additional Material Table of Contents Appendices Appendices To help you complete your tax return, use the following appendices that include worksheets and tables. 1040x amended return form Appendix A — Summary Record of Traditional IRA(s) for 2013 and Worksheet for Determining Required Minimum Distributions. 1040x amended return form Appendix B — Worksheets you use if you receive social security benefits and are subject to the IRA deduction phaseout rules. 1040x amended return form A filled-in example is included. 1040x amended return form Worksheet 1, Computation of Modified AGI. 1040x amended return form Worksheet 2, Computation of Traditional IRA Deduction for 2013. 1040x amended return form Worksheet 3, Computation of Taxable Social Security Benefits. 1040x amended return form Comprehensive Example and completed worksheets. 1040x amended return form Appendix C — Life Expectancy Tables. 1040x amended return form These tables are included to assist you in computing your required minimum distribution amount if you have not taken all your assets from all your traditional IRAs before age 70½. 1040x amended return form Table I (Single Life Expectancy). 1040x amended return form Table II (Joint Life and Last Survivor Expectancy). 1040x amended return form Table III (Uniform Lifetime). 1040x amended return form Appendix A. 1040x amended return form Summary Record of Traditional IRA(s) for 2013   Name ______________________________________ I was □ covered □ not covered by my employer's retirement plan during the year. 1040x amended return form I became 59½ on ______________________________________(month) (day) (year) I became 70½ on ______________________________________(month) (day) (year)   Contributions Name of traditional IRA Date Amount contributed for 2013 Check if rollover contribution Fair Market Value of IRA as of December 31, 2013, from Form 5498 1. 1040x amended return form         2. 1040x amended return form         3. 1040x amended return form         4. 1040x amended return form         5. 1040x amended return form         6. 1040x amended return form         7. 1040x amended return form         8. 1040x amended return form         Total           Total contributions deducted on tax return $ Total contributions treated as nondeductible on Form 8606 $   Distributions Name of traditional IRA Date Amount of Distribution Reason (for example, retirement, rollover, conversion, withdrawal of excess contributions) Income earned on IRA Taxable amount reported on income tax return Nontaxable amount from Form 8606, line 13 1. 1040x amended return form             2. 1040x amended return form             3. 1040x amended return form             4. 1040x amended return form             5. 1040x amended return form             6. 1040x amended return form             7. 1040x amended return form             8. 1040x amended return form             Total               Basis of all traditional IRAs for 2013 and earlier years (from Form 8606, line 14) $ Note. 1040x amended return form You should keep copies of your income tax return, and Forms W-2, 8606, and 5498. 1040x amended return form Appendix A. 1040x amended return form (Continued) Worksheet for Determining Required Minimum Distributions 1. 1040x amended return form Age 70½ 71½ 72½ 73½ 74½ 2. 1040x amended return form Year age was reached           3. 1040x amended return form Value of IRA at the close of business on  December 31 of the year immediately prior to the year on line 21           4. 1040x amended return form Distribution period from Table III or life expectancy  from Life Expectancy Table I or Table II2           5. 1040x amended return form Required distribution (divide line 3 by line 4)3                         1. 1040x amended return form Age 75½ 76½ 77½ 78½ 79½ 2. 1040x amended return form Year age was reached           3. 1040x amended return form Value of IRA at the close of business on  December 31 of the year immediately prior to the year on line 21           4. 1040x amended return form Distribution period from Table III or life expectancy from Life Expectancy Table I or Table II2           5. 1040x amended return form Required distribution (divide line 3 by line 4)3                         1. 1040x amended return form Age 80½ 81½ 82½ 83½ 84½ 2. 1040x amended return form Year age was reached           3. 1040x amended return form Value of IRA at the close of business on  December 31 of the year immediately prior to the year on line 21           4. 1040x amended return form Distribution period from Table III or life expectancy from Life Expectancy Table I or Table II2           5. 1040x amended return form Required distribution (divide line 3 by line 4)3                         1. 1040x amended return form Age 85½ 86½ 87½ 88½ 89½ 2. 1040x amended return form Year age was reached           3. 1040x amended return form Value of IRA at the close of business on  December 31 of the year immediately prior to the year on line 21           4. 1040x amended return form Distribution period from Table III or life expectancy from Life Expectancy Table I or Table II2           5. 1040x amended return form Required distribution (divide line 3 by line 4)3             1If you have more than one IRA, you must figure the required distribution separately for each IRA. 1040x amended return form 2Use the appropriate life expectancy or distribution period for each year and for each IRA. 1040x amended return form 3If you have more than one IRA, you must withdraw an amount equal to the total of the required distributions figured for each IRA. 1040x amended return form You can, however, withdraw the total from one IRA or from more than one IRA. 1040x amended return form Appendix B. 1040x amended return form Worksheets for Social Security Recipients Who Contribute to a Traditional IRA If you receive social security benefits, have taxable compensation, contribute to your traditional IRA, and you or your spouse is covered by an employer retirement plan, complete the following worksheets. 1040x amended return form (See Are You Covered by an Employer Plan? in chapter 1. 1040x amended return form )  Use Worksheet 1 to figure your modified adjusted gross income. 1040x amended return form This amount is needed in the computation of your IRA deduction, if any, which is figured using Worksheet 2. 1040x amended return form   The IRA deduction figured using Worksheet 2 is entered on your tax return. 1040x amended return form Worksheet 1 Computation of Modified AGI (For use only by taxpayers who receive social security benefits)   Filing Status — Check only one box:  □ A. 1040x amended return form Married filing jointly  □ B. 1040x amended return form Single, Head of Household, Qualifying Widow(er), or Married filing separately and  lived apart from your spouse during the entire year  □ C. 1040x amended return form Married filing separately and lived with your spouse at any time during the year     1. 1040x amended return form Adjusted gross income (AGI) from Form 1040 or Form 1040A (For purposes of this worksheet, figure your AGI without taking into account any social security benefits from Form SSA-1099 or RRB-1099, any deduction for contributions to a traditional IRA, any student loan interest deduction, any tuition and fees deduction, any domestic production activities deduction, or any exclusion of interest from savings bonds to be reported on Form 8815. 1040x amended return form )  1. 1040x amended return form   2. 1040x amended return form Enter the amount in box 5 of all Forms SSA-1099 and Forms RRB-1099  2. 1040x amended return form   3. 1040x amended return form Enter one-half of line 2  3. 1040x amended return form   4. 1040x amended return form Enter the amount of any foreign earned income exclusion, foreign housing exclusion, U. 1040x amended return form S. 1040x amended return form possessions income exclusion, exclusion of income from Puerto Rico you claimed as a bona fide resident of Puerto Rico, or exclusion of employer-provided adoption benefits  4. 1040x amended return form   5. 1040x amended return form Enter the amount of any tax-exempt interest reported on line 8b of Form 1040 or 1040A  5. 1040x amended return form   6. 1040x amended return form Add lines 1, 3, 4, and 5  6. 1040x amended return form   7. 1040x amended return form Enter the amount listed below for your filing status. 1040x amended return form $32,000 if you checked box A above. 1040x amended return form $25,000 if you checked box B above. 1040x amended return form $0 if you checked box C above. 1040x amended return form  7. 1040x amended return form   8. 1040x amended return form Subtract line 7 from line 6. 1040x amended return form If zero or less, enter -0- on this line  8. 1040x amended return form   9. 1040x amended return form If line 8 is zero, skip to line 17, enter -0-, and continue with line 18. 1040x amended return form   If line 8 is more than zero, enter the amount listed below for your filing status. 1040x amended return form $12,000 if you checked box A above. 1040x amended return form $9,000 if you checked box B above. 1040x amended return form $0 if you checked box C above  9. 1040x amended return form   10. 1040x amended return form Subtract line 9 from line 8. 1040x amended return form If zero or less, enter -0-  10. 1040x amended return form   11. 1040x amended return form Enter the smaller of line 8 or line 9  11. 1040x amended return form   12. 1040x amended return form Enter one-half of line 11  12. 1040x amended return form   13. 1040x amended return form Enter the smaller of line 3 or line 12  13. 1040x amended return form   14. 1040x amended return form Multiply line 10 by . 1040x amended return form 85. 1040x amended return form If line 10 is zero, enter -0-  14. 1040x amended return form   15. 1040x amended return form Add lines 13 and 14  15. 1040x amended return form   16. 1040x amended return form Multiply line 2 by . 1040x amended return form 85  16. 1040x amended return form   17. 1040x amended return form Taxable benefits to be included in modified AGI for traditional IRA deduction purposes. 1040x amended return form  Enter the smaller of line 15 or line 16  17. 1040x amended return form   18. 1040x amended return form Enter the amount of any employer-provided adoption benefits exclusion and any foreign earned income exclusion and foreign housing exclusion or deduction that you claimed  18. 1040x amended return form   19. 1040x amended return form Modified AGI for determining your reduced traditional IRA deduction — add lines 1, 17, and 18. 1040x amended return form Enter here and on line 2 of Worksheet 2, next  19. 1040x amended return form   Appendix B. 1040x amended return form (Continued) Worksheet 2 Computation of Traditional IRA Deduction For 2013 (For use only by taxpayers who receive social security benefits)   IF your filing status is . 1040x amended return form . 1040x amended return form . 1040x amended return form AND your modified AGI is over . 1040x amended return form . 1040x amended return form . 1040x amended return form THEN enter on line 1 below . 1040x amended return form . 1040x amended return form . 1040x amended return form                 married filing jointly or qualifying widow(er)   $95,000*     $115,000                 married filing jointly (you are not covered by an employer plan but your spouse is)   $178,000*     $188,000                 single, or head of household   $59,000*     $69,000                 married filing separately**   $0*     $10,000                 *If your modified AGI is not over this amount, you can take an IRA deduction for your contributions of up to the lesser of $5,500 ($6,500 if you are age 50 or older) or your taxable compensation. 1040x amended return form Skip this worksheet, proceed to Worksheet 3, and enter your IRA deduction on line 2 of Worksheet 3. 1040x amended return form  **If you did not live with your spouse at any time during the year, consider your filing status as single. 1040x amended return form  Note. 1040x amended return form If you were married and you or your spouse worked and you both contributed to IRAs, figure the deduction for each of you separately. 1040x amended return form               1. 1040x amended return form Enter the applicable amount from above 1. 1040x amended return form   2. 1040x amended return form Enter your modified AGI from Worksheet 1, line 19 2. 1040x amended return form     Note. 1040x amended return form If line 2 is equal to or more than the amount on line 1, stop here; your traditional IRA contributions are not deductible. 1040x amended return form Proceed to Worksheet 3. 1040x amended return form     3. 1040x amended return form Subtract line 2 from line 1 3. 1040x amended return form   4. 1040x amended return form Multiply line 3 by the percentage below that applies to you. 1040x amended return form If the result is not a multiple of $10, round it to the next highest multiple of $10. 1040x amended return form (For example, $611. 1040x amended return form 40 is rounded to $620. 1040x amended return form ) However, if the result is less than $200, enter $200. 1040x amended return form       Married filing jointly or qualifying widow(er) and you are covered by an employer plan, multiply line 3 by 27. 1040x amended return form 5%  (. 1040x amended return form 275) (by 32. 1040x amended return form 5% (. 1040x amended return form 325) if you are age 50 or older). 1040x amended return form All others, multiply line 3 by 55% (. 1040x amended return form 55) (by 65% (. 1040x amended return form 65) if you are age 50 or older). 1040x amended return form 4. 1040x amended return form   5. 1040x amended return form Enter your compensation minus any deductions on Form 1040 or Form 1040NR, line 27 (deductible part of self-employment tax) and line 28 (self-employed SEP, SIMPLE, and qualified plans). 1040x amended return form If you are the lower-income spouse, include your spouse's compensation reduced by his or her traditional IRA and Roth IRA contributions for this year 5. 1040x amended return form   6. 1040x amended return form Enter contributions you made, or plan to make, to your traditional IRA for 2013, but do not enter more than $5,500 ($6,500 if you are age 50 or older) 6. 1040x amended return form   7. 1040x amended return form Deduction. 1040x amended return form Compare lines 4, 5, and 6. 1040x amended return form Enter the smallest amount here (or a smaller amount if you choose). 1040x amended return form Enter this amount on the Form 1040 or 1040A line for your IRA. 1040x amended return form (If the amount on line 6 is more than the amount on line 7, complete line 8. 1040x amended return form ) 7. 1040x amended return form   8. 1040x amended return form Nondeductible contributions. 1040x amended return form Subtract line 7 from line 5 or 6, whichever is smaller. 1040x amended return form Enter the result here and on line 1 of your Form 8606, Nondeductible IRAs. 1040x amended return form 8. 1040x amended return form   Appendix B. 1040x amended return form (Continued) Worksheet 3   Computation of Taxable Social Security Benefits   (For use by taxpayers who receive social security benefits and take a traditional IRA deduction)     Filing Status — Check only one box:                   □ A. 1040x amended return form Married filing jointly                   □ B. 1040x amended return form Single, Head of Household, Qualifying Widow(er), or Married filing separately  and lived apart from your spouse during the entire year                   □ C. 1040x amended return form Married filing separately and lived with your spouse at any time during the  year             1. 1040x amended return form Adjusted gross income (AGI) from Form 1040 or Form 1040A (For purposes of this worksheet, figure your AGI without taking into account any IRA deduction, any student loan interest deduction, any tuition and fees deduction, any domestic production activities deduction, any social security benefits from Form SSA-1099 or RRB-1099, or any exclusion of interest from savings bonds to be reported on Form 8815. 1040x amended return form ) 1. 1040x amended return form   2. 1040x amended return form Deduction(s) from line 7 of Worksheet(s) 2 2. 1040x amended return form   3. 1040x amended return form Subtract line 2 from line 1 3. 1040x amended return form   4. 1040x amended return form Enter amount in box 5 of all Forms SSA-1099 and Forms RRB-1099 4. 1040x amended return form   5. 1040x amended return form Enter one-half of line 4 5. 1040x amended return form   6. 1040x amended return form Enter the amount of any foreign earned income exclusion, foreign housing exclusion, exclusion of income from U. 1040x amended return form S. 1040x amended return form possessions, exclusion of income from Puerto Rico you claimed as a bona fide resident of Puerto Rico, or exclusion of employer-provided adoption benefits 6. 1040x amended return form   7. 1040x amended return form Enter the amount of any tax-exempt interest reported on line 8b of Form 1040 or 1040A 7. 1040x amended return form   8. 1040x amended return form Add lines 3, 5, 6, and 7 8. 1040x amended return form   9. 1040x amended return form Enter the amount listed below for your filing status. 1040x amended return form $32,000 if you checked box A above. 1040x amended return form $25,000 if you checked box B above. 1040x amended return form $0 if you checked box C above. 1040x amended return form 9. 1040x amended return form   10. 1040x amended return form Subtract line 9 from line 8. 1040x amended return form If zero or less, enter -0- on this line. 1040x amended return form 10. 1040x amended return form   11. 1040x amended return form If line 10 is zero, stop here. 1040x amended return form None of your social security benefits are taxable. 1040x amended return form  If line 10 is more than zero, enter the amount listed below for your filing status. 1040x amended return form $12,000 if you checked box A above. 1040x amended return form $9,000 if you checked box B above. 1040x amended return form $0 if you checked box C above. 1040x amended return form 11. 1040x amended return form   12. 1040x amended return form Subtract line 11 from line 10. 1040x amended return form If zero or less, enter -0- 12. 1040x amended return form   13. 1040x amended return form Enter the smaller of line 10 or line 11 13. 1040x amended return form   14. 1040x amended return form Enter one-half of line 13 . 1040x amended return form 14. 1040x amended return form   15. 1040x amended return form Enter the smaller of line 5 or line 14 15. 1040x amended return form   16. 1040x amended return form Multiply line 12 by . 1040x amended return form 85. 1040x amended return form If line 12 is zero, enter -0- 16. 1040x amended return form   17. 1040x amended return form Add lines 15 and 16 17. 1040x amended return form   18. 1040x amended return form Multiply line 4 by . 1040x amended return form 85 18. 1040x amended return form   19. 1040x amended return form Taxable social security benefits. 1040x amended return form Enter the smaller of line 17 or line 18 19. 1040x amended return form   Appendix B. 1040x amended return form (Continued) Comprehensive Example Determining Your Traditional IRA Deduction and the Taxable Portion of Your Social Security Benefits John Black is married and files a joint return. 1040x amended return form He is 65 years old and had 2013 wages of $89,500. 1040x amended return form His wife did not work in 2013. 1040x amended return form He also received social security benefits of $12,000 and made a $6,000 contribution to his traditional IRA for the year. 1040x amended return form He had no foreign income, no tax-exempt interest, and no adjustments to income on lines 23 through 36 on his Form 1040. 1040x amended return form He participated in a section 401(k) retirement plan at work. 1040x amended return form  John completes worksheets 1 and 2. 1040x amended return form Worksheet 2 shows that his 2013 IRA deduction is $4,980. 1040x amended return form He must either withdraw the contributions that are more than the deduction (the $1,020 shown on line 8 of Worksheet 2), or treat the excess amounts as nondeductible contributions (in which case he must complete Form 8606 and attach it to his Form 1040). 1040x amended return form  The completed worksheets that follow show how John figured his modified AGI to determine the IRA deduction and the taxable social security benefits to report on his Form 1040. 1040x amended return form Worksheet 1 Computation of Modified AGI (For use only by taxpayers who receive social security benefits)   Filing Status — Check only one box:  ☑ A. 1040x amended return form Married filing jointly  □ B. 1040x amended return form Single, Head of Household, Qualifying Widow(er), or Married filing separately and lived apart from your spouse during the entire year  □ C. 1040x amended return form Married filing separately and lived with your spouse at any time during the year     1. 1040x amended return form Adjusted gross income (AGI) from Form 1040 or Form 1040A (For purposes of this worksheet, figure your AGI without taking into account any social security benefits from Form SSA-1099 or RRB-1099, any deduction for contributions to a traditional IRA, any student loan interest deduction, any tuition and fees deduction, any domestic production activities deduction, or any exclusion of interest from savings bonds to be reported on Form 8815. 1040x amended return form ) 1. 1040x amended return form 89,500 2. 1040x amended return form Enter the amount in box 5 of all Forms SSA-1099 and Forms RRB-1099 2. 1040x amended return form 12,000 3. 1040x amended return form Enter one-half of line 2 3. 1040x amended return form 6,000 4. 1040x amended return form Enter the amount of any foreign earned income exclusion, foreign housing exclusion, U. 1040x amended return form S. 1040x amended return form possessions income exclusion, exclusion of income from Puerto Rico you claimed as a bona fide resident of Puerto Rico, or exclusion of employer-provided adoption benefits 4. 1040x amended return form 0 5. 1040x amended return form Enter the amount of any tax-exempt interest reported on line 8b of Form 1040 or 1040A 5. 1040x amended return form 0 6. 1040x amended return form Add lines 1, 3, 4, and 5 6. 1040x amended return form 95,500 7. 1040x amended return form Enter the amount listed below for your filing status. 1040x amended return form $32,000 if you checked box A above. 1040x amended return form $25,000 if you checked box B above. 1040x amended return form $0 if you checked box C above. 1040x amended return form 7. 1040x amended return form 32,000 8. 1040x amended return form Subtract line 7 from line 6. 1040x amended return form If zero or less, enter -0- on this line 8. 1040x amended return form 63,500 9. 1040x amended return form If line 8 is zero, skip to line 17, enter -0-, and continue with line 18. 1040x amended return form   If line 8 is more than zero, enter the amount listed below for your filing status. 1040x amended return form $12,000 if you checked box A above. 1040x amended return form $9,000 if you checked box B above. 1040x amended return form $0 if you checked box C above 9. 1040x amended return form 12,000 10. 1040x amended return form Subtract line 9 from line 8. 1040x amended return form If zero or less, enter -0- 10. 1040x amended return form 51,500 11. 1040x amended return form Enter the smaller of line 8 or line 9 11. 1040x amended return form 12,000 12. 1040x amended return form Enter one-half of line 11 12. 1040x amended return form 6,000 13. 1040x amended return form Enter the smaller of line 3 or line 12 13. 1040x amended return form 6,000 14. 1040x amended return form Multiply line 10 by . 1040x amended return form 85. 1040x amended return form If line 10 is zero, enter -0- 14. 1040x amended return form 43,775 15. 1040x amended return form Add lines 13 and 14 15. 1040x amended return form 49,775 16. 1040x amended return form Multiply line 2 by . 1040x amended return form 85 16. 1040x amended return form 10,200 17. 1040x amended return form Taxable benefits to be included in modified AGI for traditional IRA deduction purposes. 1040x amended return form  Enter the smaller of line 15 or line 16 17. 1040x amended return form 10,200 18. 1040x amended return form Enter the amount of any employer-provided adoption benefits exclusion and any foreign earned income exclusion and foreign housing exclusion or deduction that you claimed 18. 1040x amended return form 0 19. 1040x amended return form Modified AGI for determining your reduced traditional IRA deduction — add lines 1, 17, and 18. 1040x amended return form Enter here and on line 2 of Worksheet 2, next 19. 1040x amended return form 99,700 Appendix B. 1040x amended return form (Continued) Worksheet 2 Computation of Traditional IRA Deduction For 2013 (For use only by taxpayers who receive social security benefits)   IF your filing status is . 1040x amended return form . 1040x amended return form . 1040x amended return form AND your modified AGI is over . 1040x amended return form . 1040x amended return form . 1040x amended return form THEN enter on line 1 below . 1040x amended return form . 1040x amended return form . 1040x amended return form                 married filing jointly or qualifying widow(er)   $95,000*     $115,000                 married filing jointly (you are not covered by an employer plan but your spouse is)   $178,000*     $188,000                 single, or head of household   $59,000*     $69,000                 married filing separately**   $0*     $10,000                 *If your modified AGI is not over this amount, you can take an IRA deduction for your contributions of up to the lesser of $5,500 ($6,500 if you are age 50 or older) or your taxable compensation. 1040x amended return form Skip this worksheet, proceed to Worksheet 3, and enter your IRA deduction on line 2 of Worksheet 3. 1040x amended return form  **If you did not live with your spouse at any time during the year, consider your filing status as single. 1040x amended return form  Note. 1040x amended return form If you were married and you or your spouse worked and you both contributed to IRAs, figure the deduction for each of you separately. 1040x amended return form               1. 1040x amended return form Enter the applicable amount from above 1. 1040x amended return form 115,000 2. 1040x amended return form Enter your modified AGI from Worksheet 1, line 19 2. 1040x amended return form 99,700   Note. 1040x amended return form If line 2 is equal to or more than the amount on line 1, stop here; your traditional IRA contributions are not deductible. 1040x amended return form Proceed to Worksheet 3. 1040x amended return form     3. 1040x amended return form Subtract line 2 from line 1 3. 1040x amended return form 15,300 4. 1040x amended return form Multiply line 3 by the percentage below that applies to you. 1040x amended return form If the result is not a multiple of $10, round it to the next highest multiple of $10. 1040x amended return form (For example, $611. 1040x amended return form 40 is rounded to $620. 1040x amended return form ) However, if the result is less than $200, enter $200. 1040x amended return form       Married filing jointly or qualifying widow(er) and you are covered by an employer plan, multiply line 3 by 27. 1040x amended return form 5%  (. 1040x amended return form 275) (by 32. 1040x amended return form 5% (. 1040x amended return form 325) if you are age 50 or older). 1040x amended return form All others, multiply line 3 by 55% (. 1040x amended return form 55) (by 65% (. 1040x amended return form 65) if you are age 50 or older). 1040x amended return form 4. 1040x amended return form 4,980 5. 1040x amended return form Enter your compensation minus any deductions on Form 1040 or Form 1040NR, line 27 (deductible part of self-employment tax) and line 28 (self-employed SEP, SIMPLE, and qualified plans). 1040x amended return form If you are the lower-income spouse, include your spouse's compensation reduced by his or her traditional IRA and Roth IRA contributions for this year 5. 1040x amended return form 89,500 6. 1040x amended return form Enter contributions you made, or plan to make, to your traditional IRA for 2013, but do not enter more than $5,500 ($6,500 if you are age 50 or older) 6. 1040x amended return form 6,000 7. 1040x amended return form Deduction. 1040x amended return form Compare lines 4, 5, and 6. 1040x amended return form Enter the smallest amount here (or a smaller amount if you choose). 1040x amended return form Enter this amount on the Form 1040 or 1040A line for your IRA. 1040x amended return form (If the amount on line 6 is more than the amount on line 7, complete line 8. 1040x amended return form ) 7. 1040x amended return form 4,980 8. 1040x amended return form Nondeductible contributions. 1040x amended return form Subtract line 7 from line 5 or 6, whichever is smaller. 1040x amended return form Enter the result here and on line 1 of your Form 8606, Nondeductible IRAs. 1040x amended return form 8. 1040x amended return form 1,020 Appendix B. 1040x amended return form (Continued) Worksheet 3   Computation of Taxable Social Security Benefits   (For use by taxpayers who receive social security benefits and take a traditional IRA deduction)     Filing Status — Check only one box:                   ☑ A. 1040x amended return form Married filing jointly                   □ B. 1040x amended return form Single, Head of Household, Qualifying Widow(er), or Married filing separately  and lived apart from your spouse during the entire year                   □ C. 1040x amended return form Married filing separately and lived with your spouse at any time during the  year             1. 1040x amended return form Adjusted gross income (AGI) from Form 1040 or Form 1040A (For purposes of this worksheet, figure your AGI without taking into account any IRA deduction, any student loan interest deduction, any tuition and fees deduction, any domestic production activities deduction, any social security benefits from Form SSA-1099 or RRB-1099, or any exclusion of interest from savings bonds to be reported on Form 8815. 1040x amended return form ) 1. 1040x amended return form 89,500 2. 1040x amended return form Deduction(s) from line 7 of Worksheet(s) 2 2. 1040x amended return form 4,980 3. 1040x amended return form Subtract line 2 from line 1 3. 1040x amended return form 84,520 4. 1040x amended return form Enter amount in box 5 of all Forms SSA-1099 and Forms RRB-1099 4. 1040x amended return form 12,000 5. 1040x amended return form Enter one-half of line 4 5. 1040x amended return form 6,000 6. 1040x amended return form Enter the amount of any foreign earned income exclusion, foreign housing exclusion, exclusion of income from U. 1040x amended return form S. 1040x amended return form possessions, exclusion of income from Puerto Rico you claimed as a bona fide resident of Puerto Rico, or exclusion of employer-provided adoption benefits 6. 1040x amended return form 0 7. 1040x amended return form Enter the amount of any tax-exempt interest reported on line 8b of Form 1040 or 1040A 7. 1040x amended return form 0 8. 1040x amended return form Add lines 3, 5, 6, and 7 8. 1040x amended return form 90,520 9. 1040x amended return form Enter the amount listed below for your filing status. 1040x amended return form $32,000 if you checked box A above. 1040x amended return form $25,000 if you checked box B above. 1040x amended return form $0 if you checked box C above. 1040x amended return form 9. 1040x amended return form 32,000 10. 1040x amended return form Subtract line 9 from line 8. 1040x amended return form If zero or less, enter -0- on this line. 1040x amended return form 10. 1040x amended return form 58,520 11. 1040x amended return form If line 10 is zero, stop here. 1040x amended return form None of your social security benefits are taxable. 1040x amended return form  If line 10 is more than zero, enter the amount listed below for your filing status. 1040x amended return form $12,000 if you checked box A above. 1040x amended return form $9,000 if you checked box B above. 1040x amended return form $0 if you checked box C above. 1040x amended return form 11. 1040x amended return form 12,000 12. 1040x amended return form Subtract line 11 from line 10. 1040x amended return form If zero or less, enter -0- 12. 1040x amended return form 46,520 13. 1040x amended return form Enter the smaller of line 10 or line 11 13. 1040x amended return form 12,000 14. 1040x amended return form Enter one-half of line 13 . 1040x amended return form 14. 1040x amended return form 6,000 15. 1040x amended return form Enter the smaller of line 5 or line 14 15. 1040x amended return form 6,000 16. 1040x amended return form Multiply line 12 by . 1040x amended return form 85. 1040x amended return form If line 12 is zero, enter -0- 16. 1040x amended return form 39,542 17. 1040x amended return form Add lines 15 and 16 17. 1040x amended return form 45,542 18. 1040x amended return form Multiply line 4 by . 1040x amended return form 85 18. 1040x amended return form 10,200 19. 1040x amended return form Taxable social security benefits. 1040x amended return form Enter the smaller of line 17 or line 18 19. 1040x amended return form 10,200 Appendix C. 1040x amended return form Life Expectancy Tables   Table I (Single Life Expectancy) (For Use by Beneficiaries)         Age Life Expectancy Age Life Expectancy 0 82. 1040x amended return form 4 28 55. 1040x amended return form 3 1 81. 1040x amended return form 6 29 54. 1040x amended return form 3 2 80. 1040x amended return form 6 30 53. 1040x amended return form 3 3 79. 1040x amended return form 7 31 52. 1040x amended return form 4 4 78. 1040x amended return form 7 32 51. 1040x amended return form 4 5 77. 1040x amended return form 7 33 50. 1040x amended return form 4 6 76. 1040x amended return form 7 34 49. 1040x amended return form 4 7 75. 1040x amended return form 8 35 48. 1040x amended return form 5 8 74. 1040x amended return form 8 36 47. 1040x amended return form 5 9 73. 1040x amended return form 8 37 46. 1040x amended return form 5 10 72. 1040x amended return form 8 38 45. 1040x amended return form 6 11 71. 1040x amended return form 8 39 44. 1040x amended return form 6 12 70. 1040x amended return form 8 40 43. 1040x amended return form 6 13 69. 1040x amended return form 9 41 42. 1040x amended return form 7 14 68. 1040x amended return form 9 42 41. 1040x amended return form 7 15 67. 1040x amended return form 9 43 40. 1040x amended return form 7 16 66. 1040x amended return form 9 44 39. 1040x amended return form 8 17 66. 1040x amended return form 0 45 38. 1040x amended return form 8 18 65. 1040x amended return form 0 46 37. 1040x amended return form 9 19 64. 1040x amended return form 0 47 37. 1040x amended return form 0 20 63. 1040x amended return form 0 48 36. 1040x amended return form 0 21 62. 1040x amended return form 1 49 35. 1040x amended return form 1 22 61. 1040x amended return form 1 50 34. 1040x amended return form 2 23 60. 1040x amended return form 1 51 33. 1040x amended return form 3 24 59. 1040x amended return form 1 52 32. 1040x amended return form 3 25 58. 1040x amended return form 2 53 31. 1040x amended return form 4 26 57. 1040x amended return form 2 54 30. 1040x amended return form 5 27 56. 1040x amended return form 2 55 29. 1040x amended return form 6 Appendix C. 1040x amended return form (Continued)   Table I (Single Life Expectancy) (For Use by Beneficiaries)         Age Life Expectancy Age Life Expectancy 56 28. 1040x amended return form 7 84 8. 1040x amended return form 1 57 27. 1040x amended return form 9 85 7. 1040x amended return form 6 58 27. 1040x amended return form 0 86 7. 1040x amended return form 1 59 26. 1040x amended return form 1 87 6. 1040x amended return form 7 60 25. 1040x amended return form 2 88 6. 1040x amended return form 3 61 24. 1040x amended return form 4 89 5. 1040x amended return form 9 62 23. 1040x amended return form 5 90 5. 1040x amended return form 5 63 22. 1040x amended return form 7 91 5. 1040x amended return form 2 64 21. 1040x amended return form 8 92 4. 1040x amended return form 9 65 21. 1040x amended return form 0 93 4. 1040x amended return form 6 66 20. 1040x amended return form 2 94 4. 1040x amended return form 3 67 19. 1040x amended return form 4 95 4. 1040x amended return form 1 68 18. 1040x amended return form 6 96 3. 1040x amended return form 8 69 17. 1040x amended return form 8 97 3. 1040x amended return form 6 70 17. 1040x amended return form 0 98 3. 1040x amended return form 4 71 16. 1040x amended return form 3 99 3. 1040x amended return form 1 72 15. 1040x amended return form 5 100 2. 1040x amended return form 9 73 14. 1040x amended return form 8 101 2. 1040x amended return form 7 74 14. 1040x amended return form 1 102 2. 1040x amended return form 5 75 13. 1040x amended return form 4 103 2. 1040x amended return form 3 76 12. 1040x amended return form 7 104 2. 1040x amended return form 1 77 12. 1040x amended return form 1 105 1. 1040x amended return form 9 78 11. 1040x amended return form 4 106 1. 1040x amended return form 7 79 10. 1040x amended return form 8 107 1. 1040x amended return form 5 80 10. 1040x amended return form 2 108 1. 1040x amended return form 4 81 9. 1040x amended return form 7 109 1. 1040x amended return form 2 82 9. 1040x amended return form 1 110 1. 1040x amended return form 1 83 8. 1040x amended return form 6 111 and over 1. 1040x amended return form 0 Appendix C. 1040x amended return form Life Expectancy Tables (Continued) Table II (Joint Life and Last Survivor Expectancy)  (For Use by Owners Whose Spouses Are More Than 10 Years Younger and Are the Sole Beneficiaries of Their IRAs) Ages 20 21 22 23 24 25 26 27 28 29 20 70. 1040x amended return form 1 69. 1040x amended return form 6 69. 1040x amended return form 1 68. 1040x amended return form 7 68. 1040x amended return form 3 67. 1040x amended return form 9 67. 1040x amended return form 5 67. 1040x amended return form 2 66. 1040x amended return form 9 66. 1040x amended return form 6 21 69. 1040x amended return form 6 69. 1040x amended return form 1 68. 1040x amended return form 6 68. 1040x amended return form 2 67. 1040x amended return form 7 67. 1040x amended return form 3 66. 1040x amended return form 9 66. 1040x amended return form 6 66. 1040x amended return form 2 65. 1040x amended return form 9 22 69. 1040x amended return form 1 68. 1040x amended return form 6 68. 1040x amended return form 1 67. 1040x amended return form 6 67. 1040x amended return form 2 66. 1040x amended return form 7 66. 1040x amended return form 3 65. 1040x 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form 0 62. 1040x amended return form 1 61. 1040x amended return form 1 60. 1040x amended return form 1 59. 1040x amended return form 1 58. 1040x amended return form 2 57. 1040x amended return form 2 56. 1040x amended return form 2 55. 1040x amended return form 3 54. 1040x amended return form 3 91 63. 1040x amended return form 0 62. 1040x amended return form 1 61. 1040x amended return form 1 60. 1040x amended return form 1 59. 1040x amended return form 1 58. 1040x amended return form 2 57. 1040x amended return form 2 56. 1040x amended return form 2 55. 1040x amended return form 3 54. 1040x amended return form 3 92 63. 1040x amended return form 0 62. 1040x amended return form 1 61. 1040x amended return form 1 60. 1040x amended return form 1 59. 1040x amended return form 1 58. 1040x amended return form 2 57. 1040x amended return form 2 56. 1040x amended return form 2 55. 1040x amended return form 3 54. 1040x amended return form 3 93 63. 1040x amended return form 0 62. 1040x amended return 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form 1 60. 1040x amended return form 1 59. 1040x amended return form 1 58. 1040x amended return form 2 57. 1040x amended return form 2 56. 1040x amended return form 2 55. 1040x amended return form 3 54. 1040x amended return form 3 97 63. 1040x amended return form 0 62. 1040x amended return form 1 61. 1040x amended return form 1 60. 1040x amended return form 1 59. 1040x amended return form 1 58. 1040x amended return form 2 57. 1040x amended return form 2 56. 1040x amended return form 2 55. 1040x amended return form 3 54. 1040x amended return form 3 98 63. 1040x amended return form 0 62. 1040x amended return form 1 61. 1040x amended return form 1 60. 1040x amended return form 1 59. 1040x amended return form 1 58. 1040x amended return form 2 57. 1040x amended return form 2 56. 1040x amended return form 2 55. 1040x amended return form 3 54. 1040x amended return form 3 99 63. 1040x amended return form 0 62. 1040x amended return form 1 61. 1040x amended return form 1 60. 1040x amended return form 1 59. 1040x amended return form 1 58. 1040x amended return form 2 57. 1040x amended return form 2 56. 1040x amended return form 2 55. 1040x amended return form 3 54. 1040x amended return form 3 Appendix C. 1040x amended return form (Continued) Table II (continued) (Joint Life and Last Survivor Expectancy)  (For Use by Owners Whose Spouses Are More Than 10 Years Younger and Are the Sole Beneficiaries of Their IRAs) Ages 20 21 22 23 24 25 26 27 28 29 100 63. 1040x amended return form 0 62. 1040x amended return form 1 61. 1040x amended return form 1 60. 1040x amended return form 1 59. 1040x amended return form 1 58. 1040x amended return form 2 57. 1040x amended return form 2 56. 1040x amended return form 2 55. 1040x amended return form 3 54. 1040x amended return form 3 101 63. 1040x amended return form 0 62. 1040x amended return form 1 61. 1040x amended return form 1 60. 1040x amended return form 1 59. 1040x amended return form 1 58. 1040x amended return form 2 57. 1040x amended return form 2 56. 1040x amended return form 2 55. 1040x amended return form 3 54. 1040x amended return form 3 102 63. 1040x amended return form 0 62. 1040x amended return form 1 61. 1040x amended return form 1 60. 1040x amended return form 1 59. 1040x amended return form 1 58. 1040x amended return form 2 57. 1040x amended return form 2 56. 1040x amended return form 2 55. 1040x amended return form 3 54. 1040x amended return form 3 103 63. 1040x amended return form 0 62. 1040x amended return form 1 61. 1040x amended return form 1 60. 1040x amended return form 1 59. 1040x amended return form 1 58. 1040x amended return form 2 57. 1040x amended return form 2 56. 1040x amended return form 2 55. 1040x amended return form 3 54. 1040x amended return form 3 104 63. 1040x amended return form 0 62. 1040x amended return form 1 61. 1040x amended return form 1 60. 1040x amended return form 1 59. 1040x amended return form 1 58. 1040x amended return form 2 57. 1040x amended return form 2 56. 1040x amended return form 2 55. 1040x amended return form 3 54. 1040x amended return form 3 105 63. 1040x amended return form 0 62. 1040x amended return form 1 61. 1040x amended return form 1 60. 1040x amended return form 1 59. 1040x amended return form 1 58. 1040x amended return form 2 57. 1040x amended return form 2 56. 1040x amended return form 2 55. 1040x amended return form 3 54. 1040x amended return form 3 106 63. 1040x amended return form 0 62. 1040x amended return form 1 61. 1040x amended return form 1 60. 1040x amended return form 1 59. 1040x amended return form 1 58. 1040x amended return form 2 57. 1040x amended return form 2 56. 1040x amended return form 2 55. 1040x amended return form 3 54. 1040x amended return form 3 107 63. 1040x amended return form 0 62. 1040x amended return form 1 61. 1040x amended return form 1 60. 1040x amended return form 1 59. 1040x amended return form 1 58. 1040x amended return form 2 57. 1040x amended return form 2 56. 1040x amended return form 2 55. 1040x amended return form 3 54. 1040x amended return form 3 108 63. 1040x amended return form 0 62. 1040x amended return form 1 61. 1040x amended return form 1 60. 1040x amended return form 1 59. 1040x amended return form 1 58. 1040x amended return form 2 57. 1040x amended return form 2 56. 1040x amended return form 2 55. 1040x amended return form 3 54. 1040x amended return form 3 109 63. 1040x amended return form 0 62. 1040x amended return form 1 61. 1040x amended return form 1 60. 1040x amended return form 1 59. 1040x amended return form 1 58. 1040x amended return form 2 57. 1040x amended return form 2 56. 1040x amended return form 2 55. 1040x amended return form 3 54. 1040x amended return form 3 110 63. 1040x amended return form 0 62. 1040x amended return form 1 61. 1040x amended return form 1 60. 1040x amended return form 1 59. 1040x amended return form 1 58. 1040x amended return form 2 57. 1040x amended return form 2 56. 1040x amended return form 2 55. 1040x amended return form 3 54. 1040x amended return form 3 111 63. 1040x amended return form 0 62. 1040x amended return form 1 61. 1040x amended return form 1 60. 1040x amended return form 1 59. 1040x amended return form 1 58. 1040x amended return form 2 57. 1040x amended return form 2 56. 1040x amended return form 2 55. 1040x amended return form 3 54. 1040x amended return form 3 112 63. 1040x amended return form 0 62. 1040x amended return form 1 61. 1040x amended return form 1 60. 1040x amended return form 1 59. 1040x amended return form 1 58. 1040x amended return form 2 57. 1040x amended return form 2 56. 1040x amended return form 2 55. 1040x amended return form 3 54. 1040x amended return form 3 113 63. 1040x amended return form 0 62. 1040x amended return form 1 61. 1040x amended return form 1 60. 1040x amended return form 1 59. 1040x amended return form 1 58. 1040x amended return form 2 57. 1040x amended return form 2 56. 1040x amended return form 2 55. 1040x amended return form 3 54. 1040x amended return form 3 114 63. 1040x amended return form 0 62. 1040x amended return form 1 61. 1040x amended return form 1 60. 1040x amended return form 1 59. 1040x amended return form 1 58. 1040x amended return form 2 57. 1040x amended return form 2 56. 1040x amended return form 2 55. 1040x amended return form 3 54. 1040x amended return form 3 115+ 63. 1040x amended return form 0 62. 1040x amended return form 1 61. 1040x amended return form 1 60. 1040x amended return form 1 59. 1040x amended return form 1 58. 1040x amended return form 2 57. 1040x amended return form 2 56. 1040x amended return form 2 55. 1040x amended return form 3 54. 1040x amended return form 3 Table II (continued) (Joint Life and Last Survivor Expectancy)  (For Use by Owners Whose Spouses Are More Than 10 Years Younger and Are the Sole Beneficiaries of Their IRAs) Ages 30 31 32 33 34 35 36 37 38 39 30 60. 1040x amended return form 2 59. 1040x amended return form 7 59. 1040x amended return form 2 58. 1040x amended return form 8 58. 1040x amended return form 4 58. 1040x amended return form 0 57. 1040x amended return form 6 57. 1040x amended return form 3 57. 1040x amended return form 0 56. 1040x amended return form 7 31 59. 1040x amended return form 7 59. 1040x amended return form 2 58. 1040x amended return form 7 58. 1040x amended return form 2 57. 1040x amended return form 8 57. 1040x amended return form 4 57. 1040x amended return form 0 56. 1040x amended return form 6 56. 1040x amended return form 3 56. 1040x amended return form 0 32 59. 1040x amended return form 2 58. 1040x amended return form 7 58. 1040x amended return form 2 57. 1040x amended return form 7 57. 1040x amended return form 2 56. 1040x amended return form 8 56. 1040x amended return form 4 56. 1040x amended return form 0 55. 1040x amended return form 6 55. 1040x amended return form 3 33 58. 1040x amended return form 8 58. 1040x amended return form 2 57. 1040x amended return form 7 57. 1040x amended return form 2 56. 1040x amended return form 7 56. 1040x amended return form 2 55. 1040x amended return form 8 55. 1040x amended return form 4 55. 1040x amended return form 0 54. 1040x amended return form 7 34 58. 1040x amended return form 4 57. 1040x amended return form 8 57. 1040x amended return form 2 56. 1040x amended return form 7 56. 1040x amended return form 2 55. 1040x amended return form 7 55. 1040x amended return form 3 54. 1040x amended return form 8 54. 1040x amended return form 4 54. 1040x amended return form 0 35 58. 1040x amended return form 0 57. 1040x amended return form 4 56. 1040x amended return form 8 56. 1040x amended return form 2 55. 1040x amended return form 7 55. 1040x amended return form 2 54. 1040x amended return form 7 54. 1040x amended return form 3 53. 1040x amended return form 8 53. 1040x amended return form 4 36 57. 1040x amended return form 6 57. 1040x amended return form 0 56. 1040x amended return form 4 55. 1040x amended return form 8 55. 1040x amended return form 3 54. 1040x amended return form 7 54. 1040x amended return form 2 53. 1040x amended return form 7 53. 1040x amended return form 3 52. 1040x amended return form 8 37 57. 1040x amended return form 3 56. 1040x amended return form 6 56. 1040x amended return form 0 55. 1040x amended return form 4 54. 1040x amended return form 8 54. 1040x amended return form 3 53. 1040x amended return form 7 53. 1040x amended return form 2 52. 1040x amended return form 7 52. 1040x amended return form 3 38 57. 1040x amended return form 0 56. 1040x amended return form 3 55. 1040x amended return form 6 55. 1040x amended return form 0 54. 1040x amended return form 4 53. 1040x amended return form 8 53. 1040x amended return form 3 52. 1040x amended return form 7 52. 1040x amended return form 2 51. 1040x amended return form 7 39 56. 1040x amended return form 7 56. 1040x amended return form 0 55. 1040x amended return form 3 54. 1040x amended return form 7 54. 1040x amended return form 0 53. 1040x amended return form 4 52. 1040x amended return form 8 52. 1040x amended return form 3 51. 1040x amended return form 7 51. 1040x amended return form 2 40 56. 1040x amended return form 4 55. 1040x amended return form 7 55. 1040x amended return form 0 54. 1040x amended return form 3 53. 1040x amended return form 7 53. 1040x amended return form 0 52. 1040x amended return form 4 51. 1040x amended return form 8 51. 1040x amended return form 3 50. 1040x amended return form 8 41 56. 1040x amended return form 1 55. 1040x amended return form 4 54. 1040x amended return form 7 54. 1040x amended return form 0 53. 1040x amended return form 3 52. 1040x amended return form 7 52. 1040x amended return form 0 51. 1040x amended return form 4 50. 1040x amended return form 9 50. 1040x amended return form 3 42 55. 1040x amended return form 9 55. 1040x amended return form 2 54. 1040x amended return form 4 53. 1040x amended return form 7 53. 1040x amended return form 0 52. 1040x amended return form 3 51. 1040x amended return form 7 51. 1040x amended return form 1 50. 1040x amended return form 4 49. 1040x amended return form 9 43 55. 1040x amended return form 7 54. 1040x amended return form 9 54. 1040x amended return form 2 53. 1040x amended return form 4 52. 1040x amended return form 7 52. 1040x amended return form 0 51. 1040x amended return form 3 50. 1040x amended return form 7 50. 1040x amended return form 1 49. 1040x amended return form 5 44 55. 1040x amended return form 5 54. 1040x amended return form 7 53. 1040x amended return form 9 53. 1040x amended return form 2 52. 1040x amended return form 4 51. 1040x amended return form 7 51. 1040x amended return form 0 50. 1040x amended return form 4 49. 1040x amended return form 7 49. 1040x amended return form 1 45 55. 1040x amended return form 3 54. 1040x amended return form 5 53. 1040x amended return form 7 52. 1040x amended return form 9 52. 1040x amended return form 2 51. 1040x amended return form 5 50. 1040x amended return form 7 50. 1040x amended return form 0 49. 1040x amended return form 4 48. 1040x amended return form 7 46 55. 1040x amended return form 1 54. 1040x amended return form 3 53. 1040x amended return form 5 52. 1040x amended return form 7 52. 1040x amended return form 0 51. 1040x amended return form 2 50. 1040x amended return form 5 49. 1040x amended return form 8 49. 1040x amended return form 1 48. 1040x amended return form 4 47 55. 1040x amended return form 0 54. 1040x amended return form 1 53. 1040x amended return form 3 52. 1040x amended return form 5 51. 1040x amended return form 7 51. 1040x amended return form 0 50. 1040x amended return form 2 49. 1040x amended return form 5 48. 1040x amended return form 8 48. 1040x amended return form 1 48 54. 1040x amended return form 8 54. 1040x amended return form 0 53. 1040x amended return form 2 52. 1040x amended return form 3 51. 1040x amended return form 5 50. 1040x amended return form 8 50. 1040x amended return form 0 49. 1040x amended return form 2 48. 1040x amended return form 5 47. 1040x amended return form 8 Appendix C. 1040x amended return form (Continued) Table II (continued) (Joint Life and Last Survivor Expectancy)  (For Use by Owners Whose Spouses Are More Than 10 Years Younger and Are the Sole Beneficiaries of Their IRAs) Ages 30 31 32 33 34 35 36 37 38 39 49 54. 1040x amended return form 7 53. 1040x amended return form 8 53. 1040x amended return form 0 52. 1040x amended return form 2 51. 1040x amended return form 4 50. 1040x amended return form 6 49. 1040x amended return form 8 49. 1040x amended return form 0 48. 1040x amended return form 2 47. 1040x amended return form 5 50 54. 1040x amended return form 6 53. 1040x amended return form 7 52. 1040x amended return form 9 52. 1040x amended return form 0 51. 1040x amended return form 2 50. 1040x amended return form 4 49. 1040x amended return form 6 48. 1040x amended return form 8 48. 1040x amended return form 0 47. 1040x amended return form 3 51 54. 1040x amended return form 5 53. 1040x amended return form 6 52. 1040x amended return form 7 51. 1040x amended return form 9 51. 1040x amended return form 0 50. 1040x amended return form 2 49. 1040x amended return form 4 48. 1040x amended return form 6 47. 1040x amended return form 8 47. 1040x amended return form 0 52 54. 1040x amended return form 4 53. 1040x amended return form 5 52. 1040x amended return form 6 51. 1040x amended return form 7 50. 1040x amended return form 9 50. 1040x amended return form 0 49. 1040x amended return form 2 48. 1040x amended return form 4 47. 1040x amended return form 6 46. 1040x amended return form 8 53 54. 1040x amended return form 3 53. 1040x amended return form 4 52. 1040x amended return form 5 51. 1040x amended return form 6 50. 1040x amended return form 8 49. 1040x amended return form 9 49. 1040x amended return form 1 48. 1040x amended return form 2 47. 1040x amended return form 4 46. 1040x amended return form 6 54 54. 1040x amended return form 2 53. 1040x amended return form 3 52. 1040x amended return form 4 51. 1040x amended return form 5 50. 1040x amended return form 6 49. 1040x amended return form 8 48. 1040x amended return form 9 48. 1040x amended return form 1 47. 1040x amended return form 2 46. 1040x amended return form 4 55 54. 1040x amended return form 1 53. 1040x amended return form 2 52. 1040x amended return form 3 51. 1040x amended return form 4 50. 1040x amended return form 5 49. 1040x amended return form 7 48. 1040x amended return form 8 47. 1040x amended return form 9 47. 1040x amended return form 1 46. 1040x amended return form 3 56 54. 1040x amended return form 0 53. 1040x amended return form 1 52. 1040x amended return form 2 51. 1040x amended return form 3 50. 1040x amended return form 4 49. 1040x amended return form 5 48. 1040x amended return form 7 47. 1040x amended return form 8 47. 1040x amended return form 0 46. 1040x amended return form 1 57 54. 1040x amended return form 0 53. 1040x amended return form 0 52. 1040x amended return form 1 51. 1040x amended return form 2 50. 1040x amended return form 3 49. 1040x amended return form 4 48. 1040x amended return form 6 47. 1040x amended return form 7 46. 1040x amended return form 8 46. 1040x amended return form 0 58 53. 1040x amended return form 9 53. 1040x amended return form 0 52. 1040x amended return form 1 51. 1040x amended return form 2 50. 1040x amended return form 3 49. 1040x amended return form 4 48. 1040x amended return form 5 47. 1040x amended return form 6 46. 1040x amended return form 7 45. 1040x amended return form 8 59 53. 1040x amended return form 8 52. 1040x amended return form 9 52. 1040x amended return form 0 51. 1040x amended return form 1 50. 1040x amended return form 2 49. 1040x amended return form 3 48. 1040x amended return form 4 47. 1040x amended return form 5 46. 1040x amended return form 6 45. 1040x amended return form 7 60 53. 1040x amended return form 8 52. 1040x amended return form 9 51. 1040x amended return form 9 51. 1040x amended return form 0 50. 1040x amended return form 1 49. 1040x amended return form 2 48. 1040x amended return form 3 47. 1040x amended return form 4 46. 1040x amended return form 5 45. 1040x amended return form 6 61 53. 1040x amended return form 8 52. 1040x amended return form 8 51. 1040x amended return form 9 51. 1040x amended return form 0 50. 1040x amended return form 0 49. 1040x amended return form 1 48. 1040x amended return form 2 47. 1040x amended return form 3 46. 1040x amended return form 4 45. 1040x amended return form 5 62 53. 1040x amended return form 7 52. 1040x amended return form 8 51. 1040x amended return form 8 50. 1040x amended return form 9 50. 1040x amended return form 0 49. 1040x amended return form 1 48. 1040x amended return form 1 47. 1040x amended return form 2 46. 1040x amended return form 3 45. 1040x amended return form 4 63 53. 1040x amended return form 7 52. 1040x amended return form 7 51. 1040x amended return form 8 50. 1040x amended return form 9 49. 1040x amended return form 9 49. 1040x amended return form 0 48. 1040x amended return form 1 47. 1040x amended return form 2 46. 1040x amended return form 3 45. 1040x amended return form 3 64 53. 1040x amended return form 6 52. 1040x amended return form 7 51. 1040x amended return form 8 50. 1040x amended return form 8 49. 1040x amended return form 9 48. 1040x amended return form 9 48. 1040x amended return form 0 47. 1040x amended return form 1 46. 1040x amended return form 2 45. 1040x amended return form 3 65 53. 1040x amended return form 6 52. 1040x amended return form 7 51. 1040x amended return form 7 50. 1040x amended return form 8 49. 1040x amended return form 8 48. 1040x amended return form 9 48. 1040x amended return form 0 47. 1040x amended return form 0 46. 1040x amended return form 1 45. 1040x amended return form 2 66 53. 1040x amended return form 6 52. 1040x amended return form 6 51. 1040x amended return form 7 50. 1040x amended return form 7 49. 1040x amended return form 8 48. 1040x amended return form 9 47. 1040x amended return form 9 47. 1040x amended return form 0 46. 1040x amended return form 1 45. 1040x amended return form 1 67 53. 1040x amended return form 6 52. 1040x amended return form 6 51. 1040x amended return form 7 50. 1040x amended return form 7 49. 1040x amended return form 8 48. 1040x amended return form 8 47. 1040x amended return form 9 46. 1040x amended return form 9 46. 1040x amended return form 0 45. 1040x amended return form 1 68 53. 1040x amended return form 5 52. 1040x amended return form 6 51. 1040x amended return form 6 50. 1040x amended return form 7 49. 1040x amended return form 7 48. 1040x amended return form 8 47. 1040x amended return form 8 46. 1040x amended return form 9 46. 1040x amended return form 0 45. 1040x amended return form 0 69 53. 1040x amended return form 5 52. 1040x amended return form 6 51. 1040x amended return form 6 50. 1040x amended return form 6 49. 1040x amended return form 7 48. 1040x amended return form 7 47. 1040x amended return form 8 46. 1040x amended return form 9 45. 1040x amended return 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return form 4 50. 1040x amended return form 5 49. 1040x amended return form 5 48. 1040x amended return form 5 47. 1040x amended return form 6 46. 1040x amended return form 6 45. 1040x amended return form 6 44. 1040x amended return form 7 83 53. 1040x amended return form 4 52. 1040x amended return form 4 51. 1040x amended return form 4 50. 1040x amended return form 5 49. 1040x amended return form 5 48. 1040x amended return form 5 47. 1040x amended return form 6 46. 1040x amended return form 6 45. 1040x amended return form 6 44. 1040x amended return form 7 84 53. 1040x amended return form 4 52. 1040x amended return form 4 51. 1040x amended return form 4 50. 1040x amended return form 5 49. 1040x amended return form 5 48. 1040x amended return form 5 47. 1040x amended return form 6 46. 1040x amended return form 6 45. 1040x amended return form 6 44. 1040x amended return form 7 85 53. 1040x amended return form 3 52. 1040x amended return form 4 51. 1040x amended return form 4 50. 1040x amended return form 4 49. 1040x amended return form 5 48. 1040x amended return form 5 47. 1040x amended return form 5 46. 1040x amended return form 6 45. 1040x amended return form 6 44. 1040x amended return form 7 86 53. 1040x amended return form 3 52. 1040x amended return form 4 51. 1040x amended return form 4 50. 1040x amended return form 4 49. 1040x amended return form 5 48. 1040x amended return form 5 47. 1040x amended return form 5 46. 1040x amended return form 6 45. 1040x amended return form 6 44. 1040x amended return form 6 87 53. 1040x amended return form 3 52. 1040x amended return form 4 51. 1040x amended return form 4 50. 1040x amended return form 4 49. 1040x amended return form 5 48. 1040x amended return form 5 47. 1040x amended return form 5 46. 1040x amended return form 6 45. 1040x amended return form 6 44. 1040x amended return form 6 88 53. 1040x amended return form 3 52. 1040x amended return form 4 51. 1040x amended return form 4 50. 1040x amended return form 4 49. 1040x amended return form 5 48. 1040x amended return form 5 47. 1040x amended return form 5 46. 1040x amended return form 6 45. 1040x amended return form 6 44. 1040x amended return form 6 Appendix C. 1040x amended return form (Continued) Table II (continued) (Joint Life and Last Survivor Expectancy)  (For Use by Owners Whose Spouses Are More Than 10 Years Younger and Are the Sole Beneficiaries of Their IRAs) Ages 30 31 32 33 34 35 36 37 38 39 89 53. 1040x amended return form 3 52. 1040x amended return form 4 51. 1040x amended return form 4 50. 1040x amended return form 4 49. 1040x amended return form 5 48. 1040x amended return form 5 47. 1040x amended return form 5 46. 1040x amended return form 6 45. 1040x amended return form 6 44. 1040x amended return form 6 90 53. 1040x amended return form 3 52. 1040x amended return form 4 51. 1040x amended return form 4 50. 1040x amended return form 4 49. 1040x amended return form 5 48. 1040x amended return form 5 47. 1040x amended return form 5 46. 1040x amended 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51. 1040x amended return form 4 50. 1040x amended return form 4 49. 1040x amended return form 4 48. 1040x amended return form 5 47. 1040x amended return form 5 46. 1040x amended return form 5 45. 1040x amended return form 6 44. 1040x amended return form 6 107 53. 1040x amended return form 3 52. 1040x amended return form 4 51. 1040x amended return form 4 50. 1040x amended return form 4 49. 1040x amended return form 4 48. 1040x amended return form 5 47. 1040x amended return form 5 46. 1040x amended return form 5 45. 1040x amended return form 6 44. 1040x amended return form 6 108 53. 1040x amended return form 3 52. 1040x amended return form 4 51. 1040x amended return form 4 50. 1040x amended return form 4 49. 1040x amended return form 4 48. 1040x amended return form 5 47. 1040x amended return form 5 46. 1040x amended return form 5 45. 1040x amended return form 6 44. 1040x amended return form 6 109 53. 1040x amended return form 3 52. 1040x amended return form 4 51. 1040x amended return form 4 50. 1040x amended return form 4 49. 1040x amended return form 4 48. 1040x amended return form 5 47. 1040x amended return form 5 46. 1040x amended return form 5 45. 1040x amended return form 6 44. 1040x amended return form 6 110 53. 1040x amended return form 3 52. 1040x amended return form 4 51. 1040x amended return form 4 50. 1040x amended return form 4 49. 1040x amended return form 4 48. 1040x amended return form 5 47. 1040x amended return form 5 46. 1040x amended return form 5 45. 1040x amended return form 6 44. 1040x amended return form 6 111 53. 1040x amended return form 3 52. 1040x amended return form 4 51. 1040x amended return form 4 50. 1040x amended return form 4 49. 1040x amended return form 4 48. 1040x amended return form 5 47. 1040x amended return form 5 46. 1040x amended return form 5 45. 1040x amended return form 6 44. 1040x amended return form 6 112 53. 1040x amended return form 3 52. 1040x amended return form 4 51. 1040x amended return form 4 50. 1040x amended return form 4 49. 1040x amended return form 4 48. 1040x amended return form 5 47. 1040x amended return form 5 46. 1040x amended return form 5 45. 1040x amended return form 6 44. 1040x amended return form 6 113 53. 1040x amended return form 3 52. 1040x amended return form 4 51. 1040x amended return form 4 50. 1040x amended return form 4 49. 1040x amended return form 4 48. 1040x amended return form 5 47. 1040x amended return form 5 46. 1040x amended return form 5 45. 1040x amended return form 6 44. 1040x amended return form 6 114 53. 1040x amended return form 3 52. 1040x amended return form 4 51. 1040x amended return form 4 50. 1040x amended return form 4 49. 1040x amended return form 4 48. 1040x amended return form 5 47. 1040x amended return form 5 46. 1040x amended return form 5 45. 1040x amended return form 6 44. 1040x amended return form 6 115+ 53. 1040x amended return form 3 52. 1040x amended return form 4 51. 1040x amended return form 4 50. 1040x amended return form 4 49. 1040x amended return form 4 48. 1040x amended return form 5 47. 1040x amended return form 5 46. 1040x amended return form 5 45. 1040x amended return form 6 44. 1040x amended return form 6 Table II (continued) (Joint Life and Last Survivor Expectancy)  (For Use by Owners Whose Spouses Are More Than 10 Years Younger and Are the Sole Beneficiaries of Their IRAs) Ages 40 41 42 43 44 45 46 47 48 49 40 50. 1040x amended return form 2 49. 1040x amended return form 8 49. 1040x amended return form 3 48. 1040x amended return form 9 48. 1040x amended return form 5 48. 1040x amended return form 1 47. 1040x amended return form 7 47. 1040x amended return form 4 47. 1040x amended return form 1 46. 1040x amended return form 8 41 49. 1040x amended return form 8 49. 1040x amended return form 3 48. 1040x amended return form 8 48. 1040x amended return form 3 47. 1040x amended return form 9 47. 1040x amended return form 5 47. 1040x amended return form 1 46. 1040x amended return form 7 46. 1040x amended return form 4 46. 1040x amended return form 1 42 49. 1040x amended return form 3 48. 1040x amended return form 8 48. 1040x amended return form 3 47. 1040x amended return form 8 47. 1040x amended return form 3 46. 1040x amended return form 9 46. 1040x amended return form 5 46. 1040x amended return form 1 45. 1040x amended return form 8 45. 1040x amended return form 4 43 48. 1040x amended return form 9 48. 1040x amended return form 3 47. 1040x amended return form 8 47. 1040x amended return form 3 46. 1040x amended return form 8 46. 1040x amended return form 3 45. 1040x amended return form 9 45. 1040x amended return form 5 45. 1040x amended return form 1 44. 1040x amended return form 8 44 48. 1040x amended return form 5 47. 1040x amended return form 9 47. 1040x amended return form 3 46. 1040x amended return form 8 46. 1040x amended return form 3 45. 1040x amended return form 8 45. 1040x amended return form 4 44. 1040x amended return form 9 44. 1040x amended return form 5 44. 1040x amended return form 2 45 48. 1040x amended return form 1 47. 1040x amended return form 5 46. 1040x amended return form 9 46. 1040x amended return form 3 45. 1040x amended return form 8 45. 1040x amended return form 3 44. 1040x amended return form 8 44. 1040x amended return form 4 44. 1040x amended return form 0 43. 1040x amended return form 6 46 47. 1040x amended return form 7 47. 1040x amended return form 1 46. 1040x amended return form 5 45. 1040x amended return form 9 45. 1040x amended return form 4 44. 1040x amended return form 8 44. 1040x amended return form 3 43. 1040x amended return form 9 43. 1040x amended return form 4 43. 1040x amended return form 0 47 47. 1040x amended return form 4 46. 1040x amended return form 7 46. 1040x amended return form 1 45. 1040x amended return form 5 44. 1040x amended return form 9 44. 1040x amended return form 4 43. 1040x amended return form 9 43. 1040x amended return form 4 42. 1040x amended return form 9 42. 1040x amended return form 4 Appendix C. 1040x amended return form (Continued) Table II (continued) (Joint Life and Last Survivor Expectancy)  (For Use by Owners Whose Spouses Are More Than 10 Years Younger and Are the Sole Beneficiaries of Their IRAs) Ages 40 41 42 43 44 45 46 47 48 49 48 47. 1040x amended return form 1 46. 1040x amended return form 4 45. 1040x amended return form 8 45. 1040x amended return form 1 44. 1040x amended return form 5 44. 1040x amended return form 0 43. 1040x amended return form 4 42. 1040x amended return form 9 42. 1040x amended return form 4 41. 1040x amended return form 9 49 46. 1040x amended return form 8 46. 1040x amended return form 1 45. 1040x amended return form 4 44. 1040x amended return form 8 44. 1040x amended return form 2 43. 1040x amended return form 6 43. 1040x amended return form 0 42. 1040x amended return form 4 41. 1040x amended return form 9 41. 1040x amended return form 4 50 46. 1040x amended return form 5 45. 1040x amended return form 8 45. 1040x amended return form 1 44. 1040x 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1040x amended return form 9 39. 1040x amended return form 0 38. 1040x amended return form 0 37. 1040x amended return form 1 36. 1040x amended return form 2 35. 1040x amended return form 3 85 43. 1040x amended return form 7 42. 1040x amended return form 7 41. 1040x amended return form 8 40. 1040x amended return form 8 39. 1040x amended return form 9 38. 1040x amended return form 9 38. 1040x amended return form 0 37. 1040x amended return form 1 36. 1040x amended return form 2 35. 1040x amended return form 2 86 43. 1040x amended return form 7 42. 1040x amended return form 7 41. 1040x amended return form 8 40. 1040x amended return form 8 39. 1040x amended return form 9 38. 1040x amended return form 9 38. 1040x amended return form 0 37. 1040x amended return form 1 36. 1040x amended return form 1 35. 1040x amended return form 2 87 43. 1040x amended return form 7 42. 1040x amended return form 7 41. 1040x amended return form 8 40. 1040x amended return form 8 39. 1040x amended return form 9 38. 1040x amended return form 9 38. 1040x amended return form 0 37. 1040x amended return form 0 36. 1040x amended return form 1 35. 1040x amended return form 2 Appendix C. 1040x amended return form (Continued) Table II (continued) (Joint Life and Last Survivor Expectancy)  (For Use by Owners Whose Spouses Are More Than 10 Years Younger and Are the Sole Beneficiaries of Their IRAs) Ages 40 41 42 43 44 45 46 47 48 49 88 43. 1040x amended return form 7 42. 1040x amended return form 7 41. 1040x amended return form 8 40. 1040x amended return form 8 39. 1040x amended return form 9 38. 1040x amended return form 9 38. 1040x amended return form 0 37. 1040x amended return form 0 36. 1040x amended return form 1 35. 1040x amended return form 2 89 43. 1040x amended return form 7 42. 1040x amended return form 7 41. 1040x amended return form 7 40. 1040x amended return form 8 39. 1040x amended return form 8 38. 1040x amended return form 9 38. 1040x amended return form 0 37. 1040x amended return form 0 36. 1040x amended return form 1 35. 1040x amended return form 2 90 43. 1040x amended return form 7 42. 1040x amended return form 7 41. 1040x amended return form 7 40. 1040x amended return form 8 39. 1040x amended return form 8 38. 1040x amended return form 9 38. 1040x amended return form 0 37. 1040x amended return form 0 36. 1040x amended return form 1 35. 1040x amended return form 2 91 43. 1040x amended return form 7 42. 1040x amended return form 7 41. 1040x amended return form 7 40. 1040x amended return form 8 39. 1040x amended return form 8 38. 1040x amended return form 9 37. 1040x amended return form 9 37. 1040x amended return form 0 36. 1040x amended return form 1 35. 1040x amended return form 2 92 43. 1040x amended return form 7 42. 1040x amended return form 7 41. 1040x amended return form 7 40. 1040x amended return form 8 39. 1040x amended return form 8 38. 1040x amended return form 9 37. 1040x amended return form 9 37. 1040x amended return form 0 36. 1040x amended return form 1 35. 1040x amended return form 1 93 43. 1040x amended return form 7 42. 1040x amended return form 7 41. 1040x amended return form 7 40. 1040x amended return form 8 39. 1040x amended return form 8 38. 1040x amended return form 9 37. 1040x amended return form 9 37. 1040x amended return form 0 36. 1040x amended return form 1 35. 1040x amended return form 1 94 43. 1040x amended return form 7 42. 1040x amended return form 7 41. 1040x amended return form 7 40. 1040x amended return form 8 39. 1040x amended return form 8 38. 1040x amended return form 9 37. 1040x amended return form 9 37. 1040x amended return form 0 36. 1040x amended return form 1 35. 1040x amended return form 1 95 43. 1040x amended return form 6 42. 1040x amended return form 7 41. 1040x amended return form 7 40. 1040x amended return form 8 39. 1040x amended return form 8 38. 1040x amended return form 9 37. 1040x amended return form 9 37. 1040x amended return form 0 36. 1040x amended return form 1 35. 1040x amended return form 1 96 43. 1040x amended return form 6 42. 1040x amended return form 7 41. 1040x amended return form 7 40. 1040x amended return form 8 39. 1040x amended return form 8 38. 1040x amended return form 9 37. 1040x amended return form 9 37. 1040x amended return form 0 36. 1040x amended return form 1 35. 1040x amended return form 1 97 43. 1040x amended return form 6 42. 1040x amended return form 7 41. 1040x amended return form 7 40. 1040x amended return form 8 39. 1040x amended return form 8 38. 1040x amended return form 9 37. 1040x amended return form 9 37. 1040x amended return form 0 36. 1040x amended return form 1 35. 1040x amended return form 1 98 43. 1040x amended return form 6 42. 1040x amended return form 7 41. 1040x amended return form 7 40. 1040x amended return form 8 39. 1040x amended return form 8 38. 1040x amended return form 9 37. 1040x amended return form 9 37. 1040x amended return form 0 36. 1040x amended return form 0 35. 1040x amended return form 1 99 43. 1040x amended return form 6 42. 1040x amended return form 7 41. 1040x amended return form 7 40. 1040x amended return form 8 39. 1040x amended return form 8 38. 1040x amended return form 9 37. 1040x amended return form 9 37. 1040x amended return form 0 36. 1040x amended return form 0 35. 1040x amended return form 1 100 43. 1040x amended return form 6 42. 1040x amended return form 7 41. 1040x amended return form 7 40. 1040x amended return form 8 39. 1040x amended return form 8 38. 1040x amended return form 9 37. 1040x amended return form 9 37. 1040x amended return form 0 36. 1040x amended return form 0 35. 1040x amended return form 1 101 43. 1040x amended return form 6 42. 1040x amended return form 7 41. 1040x amended return form 7 40. 1040x amended return form 8 39. 1040x amended return form 8 38. 1040x amended return form 9 37. 1040x amended return form 9 37. 1040x amended return form 0 36. 1040x amended return form 0 35. 1040x amended return form 1 102 43. 1040x amended return form 6 42. 1040x amended return form 7 41. 1040x amended return form 7 40. 1040x amended return form 8 39. 1040x amended return form 8 38. 1040x amended return form 9 37. 1040x amended return form 9 37. 1040x amended return form 0 36. 1040x amended return form 0 35. 1040x amended return form 1 103 43. 1040x amended return form 6 42. 1040x amended return form 7 41. 1040x amended return form 7 40. 1040x amended return form 8 39. 1040x amended return form 8 38. 1040x amended return form 9 37. 1040x amended return form 9 37. 1040x amended return form 0 36. 1040x amended return form 0 35. 1040x amended return form 1 104 43. 1040x amended return form 6 42. 1040x amended return form 7 41. 1040x amended return form 7 40. 1040x amended return form 8 39. 1040x amended return form 8 38. 1040x amended return form 8 37. 1040x amended return form 9 37. 1040x amended return form 0 36. 1040x amended return form 0 35. 1040x amended return form 1 105 43. 1040x amended return form 6 42. 1040x amended return form 7 41. 1040x amended return form 7 40. 1040x amended return form 8 39. 1040x amended return form 8 38. 1040x amended return form 8 37. 1040x amended return form 9 37. 1040x amended return form 0 36. 1040x amended return form 0 35. 1040x amended return form 1 106 43. 1040x amended return form 6 42. 1040x amended return form 7 41. 1040x amended return form 7 40. 1040x amended return form 8 39. 1040x amended return form 8 38. 1040x amended return form 8 37. 1040x amended return form 9 37. 1040x amended return form 0 36. 1040x amended return form 0 35. 1040x amended return form 1 107 43. 1040x amended return form 6 42. 1040x amended return form 7 41. 1040x amended return form 7 40. 1040x amended return form 8 39. 1040x amended return form 8 38. 1040x amended return form 8 37. 1040x amended return form 9 37. 1040x amended return form 0 36. 1040x amended return form 0 35. 1040x amended return form 1 108 43. 1040x amended return form 6 42. 1040x amended return form 7 41. 1040x amended return form 7 40. 1040x amended return form 8 39. 1040x amended return form 8 38. 1040x amended return form 8 37. 1040x amended return form 9 37. 1040x amended return form 0 36. 1040x amended return form 0 35. 1040x amended return form 1 109 43. 1040x amended return form 6 42. 1040x amended return form 7 41. 1040x amended return form 7 40. 1040x amended return form 7 39. 1040x amended return form 8 38. 1040x amended return form 8 37. 1040x amended return form 9 37. 1040x amended return form 0 36. 1040x amended return form 0 35. 1040x amended return form 1 110 43. 1040x amended return form 6 42. 1040x amended return form 7 41. 1040x amended return form 7 40. 1040x amended return form 7 39. 1040x amended return form 8 38. 1040x amended return form 8 37. 1040x amended return form 9 37. 1040x amended return form 0 36. 1040x amended return form 0 35. 1040x amended return form 1 111 43. 1040x amended return form 6 42. 1040x amended return form 7 41. 1040x amended return form 7 40. 1040x amended return form 7 39. 1040x amended return form 8 38. 1040x amended return form 8 37. 1040x amended return form 9 37. 1040x amended return form 0 36. 1040x amended return form 0 35. 1040x amended return form 1 112 43. 1040x amended return form 6 42. 1040x amended return form 7 41. 1040x amended return form 7 40. 1040x amended return form 7 39. 1040x amended return form 8 38. 1040x amended return form 8 37. 1040x amended return form 9 37. 1040x amended return form 0 36. 1040x amended return form 0 35. 1040x amended return form 1 113 43. 1040x amended return form 6 42. 1040x amended return form 7 41. 1040x amended return form 7 40. 1040x amended return form 7 39. 1040x amended return form 8 38. 1040x amended return form 8 37. 1040x amended return form 9 37. 1040x amended return form 0 36. 1040x amended return form 0 35. 1040x amended return form 1 114 43. 1040x amended return form 6 42. 1040x amended return form 7 41. 1040x amended return form 7 40. 1040x amended return form 7 39. 1040x amended return form 8 38. 1040x amended return form 8 37. 1040x amended return form 9 37. 1040x amended return form 0 36. 1040x amended return form 0 35. 1040x amended return form 1 115+ 43. 1040x amended return form 6 42. 1040x amended return form 7 41. 1040x amended return form 7 40. 1040x amended return form 7 39. 1040x amended return form 8 38. 1040x amended return form 8 37. 1040x amended return form 9 37. 1040x amended return form 0 36. 1040x amended return form 0 35. 1040x amended return form 1 Table II (continued) (Joint Life and Last Survivor Expectancy)  (For Use by Owners Whose Spouses Are More Than 10 Years Younger and Are the Sole Beneficiaries of Their IRAs) Ages 50 51 52 53 54 55 56 57 58 59 50 40. 1040x amended return form 4 40. 1040x amended return form 0 39. 1040x amended return form 5 39. 1040x amended return form 1 38. 1040x amended return form 7 38. 1040x amended return form 3 38. 1040x amended return form 0 37. 1040x amended return form 6 37. 1040x amended return form 3 37. 1040x amended return form 1 51 40. 1040x amended return form 0 39. 1040x amended return form 5 39. 1040x amended return form 0 38. 1040x amended return form 5 38. 1040x amended return form 1 37. 1040x amended return form 7 37. 1040x amended return form 4 37. 1040x amended return form 0 36. 1040x amended return form 7 36. 1040x amended return form 4 52 39. 1040x amended return form 5 39. 1040x amended return form 0 38. 1040x amended return form 5 38. 1040x amended return form 0 37. 1040x amended return form 6 37. 1040x amended return form 2 36. 1040x amended return form 8 36. 1040x amended return form 4 36. 1040x amended return form 0 35. 1040x amended return form 7 53 39. 1040x amended return form 1 38. 1040x amended return form 5 38. 1040x amended return form 0 37. 1040x amended return form 5 37. 1040x amended return form 1 36. 1040x amended return form 6 36. 1040x amended return form 2 35. 1040x amended return form 8 35. 1040x amended return form 4 35. 1040x amended return form 1 54 38. 1040x amended return form 7 38. 1040x amended return form 1 37. 1040x amended return form 6 37. 1040x amended return form 1 36. 1040x amended return form 6 36. 1040x amended return form 1 35. 1040x amended return form 7 35. 1040x amended return form 2 34. 1040x amended return form 8 34. 1040x amended return form 5 55 38. 1040x amended return form 3 37. 1040x amended return form 7 37. 1040x amended return form 2 36. 1040x amended return form 6 36. 1040x amended return form 1 35. 1040x amended return form 6 35. 1040x amended return form 1 34. 1040x amended return form 7 34. 1040x amended return form 3 33. 1040x amended return form 9 56 38. 1040x amended return form 0 37. 1040x amended return form 4 36. 1040x amended return form 8 36. 1040x amended return form 2 35. 1040x amended return form 7 35. 1040x amended return form 1 34. 1040x amended return form 7 34. 1040x amended return form 2 33. 1040x amended return form 7 33. 1040x amended return form 3 Appendix C. 1040x amended return form (Continued) Table II (continued) (Joint Life and Last Survivor Expectancy)  (For Use by Owners Whose Spouses Are More Than 10 Years Younger and Are the Sole Beneficiaries of Their IRAs) Ages 50 51 52 53 54 55 56 57 58 59 57 37. 1040x amended return form 6 37. 1040x amended return form 0 36. 1040x amended return form 4 35. 1040x amended return form 8 35. 1040x amended return form 2 34. 1040x amended return form 7 34. 1040x amended return form 2 33. 1040x amended return form 7 33. 1040x amended return form 2 32. 1040x amended return form 8 58 37. 1040x amended return form 3 36. 1040x amended return form 7 36. 1040x amended return form 0 35. 1040x amended return form 4 34. 1040x amended return form 8 34. 1040x amended return form 3 33. 1040x amended return form 7 33. 1040x amended return form 2 32. 1040x amended return form 8 32. 1040x amended return form 3 59 37. 1040x amended return form 1 36. 1040x amended return form 4 35. 1040x amended return form 7 35. 1040x amended return form 1 34. 1040x amended return form 5 33. 1040x amended return form 9 33. 1040x amended return form 3 32. 1040x amended return form 8 32. 1040x amended return form 3 31. 1040x amended return form 8 60 36. 1040x amended return form 8 36. 1040x amended return form 1 35. 1040x amended return form 4 34. 1040x amended return form 8 34. 1040x amended return form 1 33. 1040x amended return form 5 32. 1040x amended return form 9 32. 1040x amended return form 4 31. 1040x amended return form 9 31. 1040x amended return form 3 61 36. 1040x amended return form 6 35. 1040x amended return form 8 35. 1040x amended return form 1 34. 1040x amended return form 5 33. 1040x amended return form 8 33. 1040x amended return form 2 32. 1040x amended return form 6 32. 1040x amended return form 0 31. 1040x amended return form 4 30. 1040x amended return form 9 62 36. 1040x amended return form 3 35. 1040x amended return form 6 34. 1040x amended return form 9 34. 1040x amended return form 2 33. 1040x amended return form 5 32. 1040x amended return form 9 32. 1040x amended return form 2 31. 1040x amended return form 6 31. 1040x amended return form 1 30. 1040x amended return form 5 63 36. 1040x amended return form 1 35. 1040x amended return form 4 34. 1040x amended return form 6 33. 1040x amended return form 9 33. 1040x amended return form 2 32. 1040x amended return form 6 31. 1040x amended return form 9 31. 1040x amended return form 3 30. 1040x amended return form 7 30. 1040x amended return form 1 64 35. 1040x amended return form 9 35. 1040x amended return form 2 34. 1040x amended return form 4 33. 1040x amended return form 7 33. 1040x amended return form 0 32. 1040x amended return form 3 31. 1040x amended return form 6 31. 1040x amended return form 0 30. 1040x amended return form 4 29. 1040x amended return form 8 65 35. 1040x amended return form 8 35. 1040x amended return form 0 34. 1040x amended return form 2 33. 1040x amended return form 5 32. 1040x amended return form 7 32. 1040x amended return form 0 31. 1040x amended return form 4 30. 1040x amended return form 7 30. 1040x amended return form 0 29. 1040x amended return form 4 66 35. 1040x amended return form 6 34. 1040x amended return form 8 34. 1040x amended return form 0 33. 1040x amended return form 3 32. 1040x amended return form 5 31. 1040x amended return form 8 31. 1040x amended return form 1 30. 1040x amended return form 4 29. 1040x amended return form 8 29. 1040x amended return form 1 67 35. 1040x amended return form 5 34. 1040x amended return form 7 33. 1040x amended return form 9 33. 1040x amended return form 1 32. 1040x amended return form 3 31. 1040x amended return form 6 30. 1040x amended return form 9 30. 1040x amended return form 2 29. 1040x amended return form 5 28. 1040x amended return form 8 68 35. 1040x amended return form 3 34. 1040x amended return form 5 33. 1040x amended return form 7 32. 1040x amended return form 9 32. 1040x amended return form 1 31. 1040x amended return form 4 30. 1040x amended return form 7 29. 1040x amended return form 9 29. 1040x amended return form 2 28. 1040x amended return form 6 69 35. 1040x amended return form 2 34. 1040x amended return form 4 33. 1040x amended return form 6 32. 1040x amended return form 8 32. 1040x amended return form 0 31. 1040x amended return form 2 30. 1040x amended return form 5 29. 1040x amended return form 7 29. 1040x amended return form 0 28. 1040x amended return form 3 70 35. 1040x amended return form 1 34. 1040x amended return form 3 33. 1040x amended return form 4 32. 1040x amended return form 6 31. 1040x amended return form 8 31. 1040x amended return form 1 30. 1040x amended return form 3 29. 1040x amended return form 5 28. 1040x amended return form 8 28. 1040x amended return form 1 71 35. 1040x amended return form 0 34. 1040x amended return form 2 33. 1040x amended return form 3 32. 1040x amended return form 5 31. 1040x amended return form 7 30. 1040x amended return form 9 30. 1040x amended return form 1 29. 1040x amended return form 4 28. 1040x amended return form 6 27. 1040x amended return form 9 72 34. 1040x amended return form 9 34. 1040x amended return form 1 33. 1040x amended return form 2 32. 1040x amended return form 4 31. 1040x amended return form 6 30. 1040x amended return form 8 30. 1040x amended return form 0 29. 1040x amended return form 2 28. 1040x amended return form 4 27. 1040x amended return form 7 73 34. 1040x amended return form 8 34. 1040x amended return form 0 33. 1040x amended return form 1 32. 1040x amended return form 3 31. 1040x amended return form 5 30. 1040x amended return form 6 29. 1040x amended return form 8 29. 1040x amended return form 1 28. 1040x amended return form 3 27. 1040x amended return form 5 74 34. 1040x amended return form 8 33. 1040x amended return form 9 33. 1040x amended return form 0 32. 1040x amended return form 2 31. 1040x amended return form 4 30. 1040x amended return form 5 29. 1040x amended return form 7 28. 1040x amended return form 9 28. 1040x amended return form 1 27. 1040x amended return form 4 75 34. 1040x amended return form 7 33. 1040x amended return form 8 33. 1040x amended return form 0 32. 1040x amended return form 1 31. 1040x amended return form 3 30. 1040x amended return form 4 29. 1040x amended return form 6 28. 1040x amended return form 8 28. 1040x amended return form 0 27. 1040x amended return form 2 76 34. 1040x amended return form 6 33. 1040x amended return form 8 32. 1040x amended return form 9 32. 1040x amended return form 0 31. 1040x amended return form 2 30. 1040x amended return form 3 29. 1040x amended return form 5 28. 1040x amended return form 7 27. 1040x amended return form 9 27. 1040x amended return form 1 77 34. 1040x amended return form 6 33. 1040x amended return form 7 32. 1040x amended return form 8 32. 1040x amended return form 0 31. 1040x amended return form 1 30. 1040x amended return form 3 29. 1040x amended return form 4 28. 1040x amended return form 6 27. 1040x amended return form 8 27. 1040x amended return form 0 78 34. 1040x amended return form 5 33. 1040x amended return form 6 32. 1040x amended return form 8 31. 1040x amended return form 9 31. 1040x amended return form 0 30. 1040x amended return form 2 29. 1040x amended return form 3 28. 1040x amended return form 5 27. 1040x amended return form 7 26. 1040x amended return form 9 79 34. 1040x amended return form 5 33. 1040x amended return form 6 32. 1040x amended return form 7 31. 1040x amended return form 8 31. 1040x amended return form 0 30. 1040x amended return form 1 29. 1040x amended return form 3 28. 1040x amended return form 4 27. 1040x amended return form 6 26. 1040x amended return form 8 80 34. 1040x amended return form 5 33. 1040x amended return form 6 32. 1040x amended return form 7 31. 1040x amended return form 8 30. 1040x amended return form 9 30. 1040x amended return form 1 29. 1040x amended return form 2 28. 1040x amended return form 4 27. 1040x amended return form 5 26. 1040x amended return form 7 81 34. 1040x amended return form 4 33. 1040x amended return form 5 32. 1040x amended return form 6 31. 1040x amended return form 8 30. 1040x amended return form 9 30. 1040x amended return form 0 29. 1040x amended return form 2 28. 1040x amended return form 3 27. 1040x amended return form 5 26. 1040x amended return form 6 82 34. 1040x amended return form 4 33. 1040x amended return form 5 32. 1040x amended return form 6 31. 1040x amended return form 7 30. 1040x amended return form 8 30. 1040x amended return form 0 29. 1040x amended return form 1 28. 1040x amended return form 3 27. 1040x amended return form 4 26. 1040x amended return form 6 83 34. 1040x amended return form 4 33. 1040x amended return form 5 32. 1040x amended return form 6 31. 1040x amended return form 7 30. 1040x amended return form 8 29. 1040x amended return form 9 29. 1040x amended return form 1 28. 1040x amended return form 2 27. 1040x amended return form 4 26. 1040x amended return form 5 84 34. 1040x amended return form 3 33. 1040x amended return form 4 32. 1040x amended return form 5 31. 1040x amended return form 7 30. 1040x amended return form 8 29. 1040x amended return form 9 29. 1040x amended return form 0 28. 1040x amended return form 2 27. 1040x amended return form 3 26. 1040x amended return form 5 85 34. 1040x amended return form 3 33. 1040x amended return form 4 32. 1040x amended return form 5 31. 1040x amended return form 6 30. 1040x amended return form 7 29. 1040x amended return form 9 29. 1040x amended return form 0 28. 1040x amended return form 1 27. 1040x amended return form 3 26. 1040x amended return form 4 86 34. 1040x amended return form 3 33. 1040x amended return form 4 32. 1040x amended return form 5 31. 1040x amended return form 6 30. 1040x amended return form 7 29. 1040x amended return form 8 29. 1040x amended return form 0 28. 1040x amended return form 1 27. 1040x amended return form 2 26. 1040x amended return form 4 87 34. 1040x amended return form 3 33. 1040x amended return form 4 32. 1040x amended return form 5 31. 1040x amended return form 6 30. 1040x amended return form 7 29. 1040x amended return form 8 28. 1040x amended return form 9 28. 1040x amended return form 1 27. 1040x amended return form 2 26. 1040x amended return form 4 88 34. 1040x amended return form 3 33. 1040x amended return form 4 32. 1040x amended return form 5 31. 1040x amended return form 6 30. 1040x amended return form 7 29. 1040x amended return form 8 28. 1040x amended return form 9 28. 1040x amended return form 0 27. 1040x amended return form 2 26. 1040x amended return form 3 89 34. 1040x amended return form 3 33. 1040x amended return form 3 32. 1040x amended return form 4 31. 1040x amended return form 5 30. 1040x amended return form 7 29. 1040x amended return form 8 28. 1040x amended return form 9 28. 1040x amended return form 0 27. 1040x amended return form 2 26. 1040x amended return form 3 90 34. 1040x amended return form 2 33. 1040x amended return form 3 32. 1040x amended return form 4 31. 1040x amended return form 5 30. 1040x amended return form 6 29. 1040x amended return form 8 28. 1040x amended return form 9 28. 1040x amended return form 0 27. 1040x amended return form 1 26. 1040x amended return form 3 91 34. 1040x amended return form 2 33. 1040x amended return form 3 32. 1040x amended return form 4 31. 1040x amended return form 5 30. 1040x amended return form 6 29. 1040x amended return form 7 28. 1040x amended return form 9 28. 1040x amended return form 0 27. 1040x amended return form 1 26. 1040x amended return form 3 92 34. 1040x amended return form 2 33. 1040x amended return form 3 32. 1040x amended return form 4 31. 1040x amended return form 5 30. 1040x amended return form 6 29. 1040x amended return form 7 28. 1040x amended return form 8 28. 1040x amended return form 0 27. 1040x amended return form 1 26. 1040x amended return form 2 93 34. 1040x amended return form 2 33. 1040x amended return form 3 32. 1040x amended return form 4 31. 1040x amended return form 5 30. 1040x amended return form 6 29. 1040x amended return form 7 28. 1040x amended return form 8 28. 1040x amended return form 0 27. 1040x amended return form 1 26. 1040x amended return form 2 94 34. 1040x amended return form 2 33. 1040x amended return form 3 32. 1040x amended return form 4 31. 1040x amended return form 5 30. 1040x amended return form 6 29. 1040x amended return form 7 28. 1040x amended return form 8 27. 1040x amended return form 9 27. 1040x amended return form 1 26. 1040x amended return form 2 95 34. 1040x amended return form 2 33. 1040x amended return form 3 32. 1040x amended return form 4 31. 1040x amended return form 5 30. 1040x amended return form 6 29. 1040x amended return form 7 28. 1040x amended return form 8 27. 1040x amended return form 9 27. 1040x amended return form 1 26. 1040x amended return form 2 96 34. 1040x amended return form 2 33. 1040x amended return form 3 32. 1040x amended return form 4 31. 1040x amended return form 5 30. 1040x amended return form 6 29. 1040x amended return form 7 28. 1040x amended return form 8 27. 1040x amended return form 9 27. 1040x amended return form 0 26. 1040x amended return form 2 Appendix C. 1040x amended return form (Continued) Table II (continued) (Joint Life and Last Survivor Expectancy)  (For Use by Owners Whose Spouses Are More Than 10 Years Younger and Are the Sole Beneficiaries of Their IRAs) Ages 50 51 52 53 54 55 56 57 58 59 97 34. 1040x amended return form 2 33. 1040x amended return form 3 32. 1040x amended return form 4 31. 1040x amended return form 5 30. 1040x amended return form 6 29. 1040x amended return form 7 28. 1040x amended return form 8 27. 1040x amended return form 9 27. 1040x amended return form 0 26. 1040x amended return form 2 98 34. 1040x amended return form 2 33. 1040x amended return form 3 32. 1040x amended return form 4 31. 1040x amended return form 5 30. 1040x amended return form 6 29. 1040x amended return form 7 28. 1040x amended return form 8 27. 1040x amended return form 9 27. 1040x amended return form 0 26. 1040x amended return form 2 99 34. 1040x amended return form 2 33. 1040x amended return form 3 32. 1040x amended return form 4 31. 1040x amended return form 5 30. 1040x amended return form 6 29. 1040x amended return form 7 28. 1040x amended return form 8 27. 1040x amended return form 9 27. 1040x amended return form 0 26. 1040x amended return form 2 100 34. 1040x amended return form 2 33. 1040x amended return form 3 32. 1040x amended return form 4 31. 1040x amended return form 5 30. 1040x amended return form 6 29. 1040x amended return form 7 28. 1040x amended return form 8 27. 1040x amended return form 9 27. 1040x amended return form 0 26. 1040x amended return form 1 101 34. 1040x amended return form 2 33. 1040x amended return form 3 32. 1040x amended return form 4 31. 1040x amended return form 5 30. 1040x amended return form 6 29. 1040x amended return form 7 28. 1040x amended return form 8 27. 1040x amended return form 9 27. 1040x amended return form 0 26. 1040x amended return form 1 102 34. 1040x amended return form 2 33. 1040x amended return form 3 32. 1040x amended return form 4 31. 1040x amended return form 4 30. 1040x amended return form 5 29. 1040x amended return form 7 28. 1040x amended return form 8 27. 1040x amended return form 9 27. 1040x amended return form 0 26. 1040x amended return form 1 103 34. 1040x amended return form 2 33. 1040x amended return form 3 32. 1040x amended return form 4 31. 1040x amended return form 4 30. 1040x amended return form 5 29. 1040x amended return form 7 28. 1040x amended return form 8 27. 1040x amended return form 9 27. 1040x amended return form 0 26. 1040x amended return form 1 104 34. 1040x amended return form 2 33. 1040x amended return form 3 32. 1040x amended return form 4 31. 1040x amended return form 4 30. 1040x amended return form 5 29. 1040x amended return form 6 28. 1040x amended return form 8 27. 1040x amended return form 9 27. 1040x amended return form 0 26. 1040x amended return form 1 105 34. 1040x amended return form 2 33. 1040x amended return form 3 32. 1040x amended return form 3 31. 1040x amended return form 4 30. 1040x amended return form 5 29. 1040x amended return form 6 28. 1040x amended return form 8 27. 1040x amended return form 9 27. 1040x amended return form 0 26. 1040x amended return form 1 106 34. 1040x amended return form 2 33. 1040x amended return form 3 32. 1040x amended return form 3 31. 1040x amended return form 4 30. 1040x amended return form 5 29. 1040x amended return form 6 28. 1040x amended return form 8 27. 1040x amended return form 9 27. 1040x amended return form 0 26. 1040x amended return form 1 107 34. 1040x amended return form 2 33. 1040x amended return form 3 32. 1040x amended return form 3 31. 1040x amended return form 4 30. 1040x amended return form 5 29. 1040x amended return form 6 28. 1040x amended return form 8 27. 1040x amended return form 9 27. 1040x amended return form 0 26. 1040x amended return form 1 108 34. 1040x amended return form 2 33. 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32. 1040x amended return form 3 31. 1040x amended return form 4 30. 1040x amended return form 5 29. 1040x amended return form 6 28. 1040x amended return form 7 27. 1040x amended return form 9 27. 1040x amended return form 0 26. 1040x amended return form 1 112 34. 1040x amended return form 2 33. 1040x amended return form 3 32. 1040x amended return form 3 31. 1040x amended return form 4 30. 1040x amended return form 5 29. 1040x amended return form 6 28. 1040x amended return form 7 27. 1040x amended return form 9 27. 1040x amended return form 0 26. 1040x amended return form 1 113 34. 1040x amended return form 2 33. 1040x amended return form 3 32. 1040x amended return form 3 31. 1040x amended return form 4 30. 1040x amended return form 5 29. 1040x amended return form 6 28. 1040x amended return form 7 27. 1040x amended return form 9 27. 1040x amended return form 0 26. 1040x amended return form 1 114 34. 1040x amended return form 2 33. 1040x amended return form 3 32. 1040x amended return form 3 31. 1040x amended return form 4 30. 1040x amended return form 5 29. 1040x amended return form 6 28. 1040x amended return form 7 27. 1040x amended return form 9 27. 1040x amended return form 0 26. 1040x amended return form 1 115+ 34. 1040x amended return form 2 33. 1040x amended return form 3 32. 1040x amended return form 3 31. 1040x amended return form 4 30. 1040x amended return form 5 29. 1040x amended return form 6 28. 1040x amended return form 7 27. 1040x amended return form 9 27. 1040x amended return form 0 26. 1040x amended return form 1 Table II (continued) (Joint Life and Last Survivor Expectancy) (For Use by Owners Whose Spouses Are More Than 10 Years Younger and Are the Sole Beneficiaries of Their IRAs) Ages 60 61 62 63 64 65 66 67 68 69 60 30. 1040x amended return form 9 30. 1040x amended return form 4 30. 1040x amended return form 0 29. 1040x amended return form 6 29. 1040x amended return form 2 28. 1040x amended return form 8 28. 1040x amended return form 5 28. 1040x amended return form 2 27. 1040x amended return form 9 27. 1040x amended return form 6 61 30. 1040x amended return form 4 29. 1040x amended return form 9 29. 1040x amended return form 5 29. 1040x amended return form 0 28. 1040x amended return form 6 28. 1040x amended return form 3 27. 1040x amended return form 9 27. 1040x amended return form 6 27. 1040x amended return form 3 27. 1040x amended return form 0 62 30. 1040x amended return form 0 29. 1040x amended return form 5 29. 1040x amended return form 0 28. 1040x amended return form 5 28. 1040x amended return form 1 27. 1040x amended return form 7 27. 1040x amended return form 3 27. 1040x amended return form 0 26. 1040x amended return form 7 26. 1040x amended return form 4 63 29. 1040x amended return form 6 29. 1040x amended return form 0 28. 1040x amended return form 5 28. 1040x amended return form 1 27. 1040x amended return form 6 27. 1040x amended return form 2 26. 1040x amended return form 8 26. 1040x amended return form 4 26. 1040x amended return form 1 25. 1040x amended return form 7 64 29. 1040x amended return form 2 28. 1040x amended return form 6 28. 1040x amended return form 1 27. 1040x amended return form 6 27. 1040x amended return form 1 26. 1040x amended return form 7 26. 1040x amended return form 3 25. 1040x amended return form 9 25. 1040x amended return form 5 25. 1040x amended return form 2 65 28. 1040x amended return form 8 28. 1040x amended return form 3 27. 1040x amended return form 7 27. 1040x amended return form 2 26. 1040x amended return form 7 26. 1040x amended return form 2 25. 1040x amended return form 8 25. 1040x amended return form 4 25. 1040x amended return form 0 24. 1040x amended return form 6 66 28. 1040x amended return form 5 27. 1040x amended return form 9 27. 1040x amended return form 3 26. 1040x amended return form 8 26. 1040x amended return form 3 25. 1040x amended return form 8 25. 1040x amended return form 3 24. 1040x amended return form 9 24. 1040x amended return form 5 24. 1040x amended return form 1 67 28. 1040x amended return form 2 27. 1040x amended return form 6 27. 1040x amended return form 0 26. 1040x amended return form 4 25. 1040x amended return form 9 25. 1040x amended return form 4 24. 1040x amended return form 9 24. 1040x amended return form 4 24. 1040x amended return form 0 23. 1040x amended return form 6 68 27. 1040x amended return form 9 27. 1040x amended return form 3 26. 1040x amended return form 7 26. 1040x amended return form 1 25. 1040x amended return form 5 25. 1040x amended return form 0 24. 1040x amended return form 5 24. 1040x amended return form 0 23. 1040x amended return form 5 23. 1040x amended return form 1 69 27. 1040x amended return form 6 27. 1040x amended return form 0 26. 1040x amended return form 4 25. 1040x amended return form 7 25. 1040x amended return form 2 24. 1040x amended return form 6 24. 1040x amended return form 1 23. 1040x amended return form 6 23. 1040x amended return form 1 22. 1040x amended return form 6 70 27. 1040x amended return form 4 26. 1040x amended return form 7 26. 1040x amended return form 1 25. 1040x amended return form 4 24. 1040x amended return form 8 24. 1040x amended return form 3 23. 1040x amended return form 7 23. 1040x amended return form 2 22. 1040x amended return form 7 22. 1040x amended return form 2 71 27. 1040x amended return form 2 26. 1040x amended return form 5 25. 1040x amended return form 8 25. 1040x amended return form 2 24. 1040x amended return form 5 23. 1040x amended return form 9 23. 1040x amended return form 4 22. 1040x amended return form 8 22. 1040x amended return form 3 21. 1040x amended return form 8 72 27. 1040x amended return form 0 26. 1040x amended return form 3 25. 1040x amended return form 6 24. 1040x amended return form 9 24. 1040x amended return form 3 23. 1040x amended return form 7 23. 1040x amended return form 1 22. 1040x amended return form 5 22. 1040x amended return form 0 21. 1040x amended return form 4 73 26. 1040x amended return form 8 26. 1040x amended return form 1 25. 1040x amended return form 4 24. 1040x amended return form 7 24. 1040x amended return form 0 23. 1040x amended return form 4 22. 1040x amended return form 8 22. 1040x amended return form 2 21. 1040x amended return form 6 21. 1040x amended return form 1 74 26. 1040x amended return form 6 25. 1040x amended return form 9 25. 1040x amended return form 2 24. 1040x amended return form 5 23. 1040x amended return form 8 23. 1040x amended return form 1 22. 1040x amended return form 5 21. 1040x amended return form 9 21. 1040x amended return form 3 20. 1040x amended return form 8 75 26. 1040x amended return form 5 25. 1040x amended return form 7 25. 1040x amended return form 0 24. 1040x amended return form 3 23. 1040x amended return form 6 22. 1040x amended return form 9 22. 1040x amended return form 3 21. 1040x amended return form 6 21. 1040x amended return form 0 20. 1040x amended return form 5 Appendix C. 1040x amended return form (Continued) Table II (continued) (Joint Life and Last Survivor Expectancy) (For Use by Owners Whose Spouses Are More Than 10 Years Younger and Are the Sole Beneficiaries of Their IRAs) Ages 60 61 62 63 64 65 66 67 68 69 76 26. 1040x amended return form 3 25. 1040x amended return form 6 24. 1040x amended return form 8 24. 1040x amended return form 1 23. 1040x amended return form 4 22. 1040x amended return form 7 22. 1040x amended return form 0 21. 1040x amended return form 4 20. 1040x amended return form 8 20. 1040x amended return form 2 77 26. 1040x amended return form 2 25. 1040x amended return form 4 24. 1040x amended return form 7 23. 1040x amended return form 9 23. 1040x amended return form 2 22. 1040x amended return form 5 21. 1040x amended return form 8 21. 1040x amended return form 2 20. 1040x amended return form 6 19. 1040x amended return form 9 78 26. 1040x amended return form 1 25. 1040x amended return form 3 24. 1040x amended return form 6 23. 1040x amended return form 8 23. 1040x amended return form 1 22. 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25. 1040x amended return form 3 24. 1040x amended return form 5 23. 1040x amended return form 6 22. 1040x amended return form 8 22. 1040x amended return form 0 21. 1040x amended return form 2 20. 1040x amended return form 4 19. 1040x amended return form 6 18. 1040x amended return form 8 18. 1040x amended return form 0 95 25. 1040x amended return form 3 24. 1040x amended return form 5 23. 1040x amended return form 6 22. 1040x amended return form 8 22. 1040x amended return form 0 21. 1040x amended return form 1 20. 1040x amended return form 3 19. 1040x amended return form 6 18. 1040x amended return form 8 18. 1040x amended return form 0 96 25. 1040x amended return form 3 24. 1040x amended return form 5 23. 1040x amended return form 6 22. 1040x amended return form 8 21. 1040x amended return form 9 21. 1040x amended return form 1 20. 1040x amended return form 3 19. 1040x amended return form 5 18. 1040x amended return form 8 18. 1040x amended return form 0 97 25. 1040x amended return form 3 24. 1040x amended return form 5 23. 1040x amended return form 6 22. 1040x amended return form 8 21. 1040x amended return form 9 21. 1040x amended return form 1 20. 1040x amended return form 3 19. 1040x amended return form 5 18. 1040x amended return form 7 18. 1040x amended return form 0 98 25. 1040x amended return form 3 24. 1040x amended return form 4 23. 1040x amended return form 6 22. 1040x amended return form 8 21. 1040x amended return form 9 21. 1040x amended return form 1 20. 1040x amended return form 3 19. 1040x amended return form 5 18. 1040x amended return form 7 17. 1040x amended return form 9 99 25. 1040x amended return form 3 24. 1040x amended return form 4 23. 1040x amended return form 6 22. 1040x amended return form 7 21. 1040x amended return form 9 21. 1040x amended return form 1 20. 1040x amended return form 3 19. 1040x amended return form 5 18. 1040x amended return form 7 17. 1040x amended return form 9 100 25. 1040x amended return form 3 24. 1040x amended return form 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form 6 22. 1040x amended return form 7 21. 1040x amended return form 9 21. 1040x amended return form 0 20. 1040x amended return form 2 19. 1040x amended return form 4 18. 1040x amended return form 6 17. 1040x amended return form 9 104 25. 1040x amended return form 3 24. 1040x amended return form 4 23. 1040x amended return form 5 22. 1040x amended return form 7 21. 1040x amended return form 9 21. 1040x amended return form 0 20. 1040x amended return form 2 19. 1040x amended return form 4 18. 1040x amended return form 6 17. 1040x amended return form 8 105 25. 1040x amended return form 3 24. 1040x amended return form 4 23. 1040x amended return form 5 22. 1040x amended return form 7 21. 1040x amended return form 9 21. 1040x amended return form 0 20. 1040x amended return form 2 19. 1040x amended return form 4 18. 1040x amended return form 6 17. 1040x amended return form 8 106 25. 1040x amended return form 3 24. 1040x amended return form 4 23. 1040x amended return form 5 22. 1040x amended return form 7 21. 1040x amended return form 9 21. 1040x amended return form 0 20. 1040x amended return form 2 19. 1040x amended return form 4 18. 1040x amended return form 6 17. 1040x amended return form 8 107 25. 1040x amended return form 2 24. 1040x amended return form 4 23. 1040x amended return form 5 22. 1040x amended return form 7 21. 1040x amended return form 8 21. 1040x amended return form 0 20. 1040x amended return form 2 19. 1040x amended return form 4 18. 1040x amended return form 6 17. 1040x amended return form 8 108 25. 1040x amended return form 2 24. 1040x amended return form 4 23. 1040x amended return form 5 22. 1040x amended return form 7 21. 1040x amended return form 8 21. 1040x amended return form 0 20. 1040x amended return form 2 19. 1040x amended return form 4 18. 1040x amended return form 6 17. 1040x amended return form 8 109 25. 1040x amended return form 2 24. 1040x amended return form 4 23. 1040x amended return form 5 22. 1040x amended return form 7 21. 1040x amended return form 8 21. 1040x amended return form 0 20. 1040x amended return form 2 19. 1040x amended return form 4 18. 1040x amended return form 6 17. 1040x amended return form 8 110 25. 1040x amended return form 2 24. 1040x amended return form 4 23. 1040x amended return form 5 22. 1040x amended return form 7 21. 1040x amended return form 8 21. 1040x amended return form 0 20. 1040x amended return form 2 19. 1040x amended return form 4 18. 1040x amended return form 6 17. 1040x amended return form 8 111 25. 1040x amended return form 2 24. 1040x amended return form 4 23. 1040x amended return form 5 22. 1040x amended return form 7 21. 1040x amended return form 8 21. 1040x amended return form 0 20. 1040x amended return form 2 19. 1040x amended return form 4 18. 1040x amended return form 6 17. 1040x amended return form 8 112 25. 1040x amended return form 2 24. 1040x amended return form 4 23. 1040x amended return form 5 22. 1040x amended return form 7 21. 1040x amended return form 8 21. 1040x amended return form 0 20. 1040x amended return form 2 19. 1040x amended return form 4 18. 1040x amended return form 6 17. 1040x amended return form 8 113 25. 1040x amended return form 2 24. 1040x amended return form 4 23. 1040x amended return form 5 22. 1040x amended return form 7 21. 1040x amended return form 8 21. 1040x amended return form 0 20. 1040x amended return form 2 19. 1040x amended return form 4 18. 1040x amended return form 6 17. 1040x amended return form 8 114 25. 1040x amended return form 2 24. 1040x amended return form 4 23. 1040x amended return form 5 22. 1040x amended return form 7 21. 1040x amended return form 8 21. 1040x amended return form 0 20. 1040x amended return form 2 19. 1040x amended return form 4 18. 1040x amended return form 6 17. 1040x amended return form 8 115+ 25. 1040x amended return form 2 24. 1040x amended return form 4 23. 1040x amended return form 5 22. 1040x amended return form 7 21. 1040x amended return form 8 21. 1040x amended return form 0 20. 1040x amended return form 2 19. 1040x amended return form 4 18. 1040x amended return form 6 17. 1040x amended return form 8 Appendix C. 1040x amended return form (Continued) Table II (continued) (Joint Life and Last Survivor Expectancy) (For Use by Owners Whose Spouses Are More Than 10 Years Younger and Are the Sole Beneficiaries of Their IRAs) Ages 70 71 72 73 74 75 76 77 78 79 70 21. 1040x amended return form 8 21. 1040x amended return form 3 20. 1040x amended return form 9 20. 1040x amended return form 6 20. 1040x amended return form 2 19. 1040x amended return form 9 19. 1040x amended return form 6 19. 1040x amended return form 4 19. 1040x amended return form 1 18. 1040x amended return form 9 71 21. 1040x amended return form 3 20. 1040x amended return form 9 20. 1040x amended return form 5 20. 1040x amended return form 1 19. 1040x amended return form 7 19. 1040x amended return form 4 19. 1040x amended return form 1 18. 1040x amended return form 8 18. 1040x amended return form 5 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75 19. 1040x amended return form 9 19. 1040x amended return form 4 18. 1040x amended return form 9 18. 1040x amended return form 4 18. 1040x amended return form 0 17. 1040x amended return form 6 17. 1040x amended return form 2 16. 1040x amended return form 8 16. 1040x amended return form 5 16. 1040x amended return form 2 76 19. 1040x amended return form 6 19. 1040x amended return form 1 18. 1040x amended return form 6 18. 1040x amended return form 1 17. 1040x amended return form 6 17. 1040x amended return form 2 16. 1040x amended return form 8 16. 1040x amended return form 4 16. 1040x amended return form 0 15. 1040x amended return form 7 77 19. 1040x amended return form 4 18. 1040x amended return form 8 18. 1040x amended return form 3 17. 1040x amended return form 8 17. 1040x amended return form 3 16. 1040x amended return form 8 16. 1040x amended return form 4 16. 1040x amended return form 0 15. 1040x amended return form 6 15. 1040x amended return form 3 78 19. 1040x amended return 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form 4 11. 1040x amended return form 8 11. 1040x amended return form 2 100 17. 1040x amended return form 1 16. 1040x amended return form 4 15. 1040x amended return form 7 15. 1040x amended return form 0 14. 1040x amended return form 3 13. 1040x amended return form 6 12. 1040x amended return form 9 12. 1040x amended return form 3 11. 1040x amended return form 7 11. 1040x amended return form 1 101 17. 1040x amended return form 1 16. 1040x amended return form 4 15. 1040x amended return form 6 14. 1040x amended return form 9 14. 1040x amended return form 2 13. 1040x amended return form 6 12. 1040x amended return form 9 12. 1040x amended return form 3 11. 1040x amended return form 7 11. 1040x amended return form 1 102 17. 1040x amended return form 1 16. 1040x amended return form 4 15. 1040x amended return form 6 14. 1040x amended return form 9 14. 1040x amended return form 2 13. 1040x amended return form 5 12. 1040x amended return form 9 12. 1040x amended return form 2 11. 1040x amended 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amended return form 9 106 17. 1040x amended return form 1 16. 1040x amended return form 3 15. 1040x amended return form 6 14. 1040x amended return form 8 14. 1040x amended return form 1 13. 1040x amended return form 5 12. 1040x amended return form 8 12. 1040x amended return form 2 11. 1040x amended return form 5 10. 1040x amended return form 9 107 17. 1040x amended return form 0 16. 1040x amended return form 3 15. 1040x amended return form 6 14. 1040x amended return form 8 14. 1040x amended return form 1 13. 1040x amended return form 4 12. 1040x amended return form 8 12. 1040x amended return form 1 11. 1040x amended return form 5 10. 1040x amended return form 9 108 17. 1040x amended return form 0 16. 1040x amended return form 3 15. 1040x amended return form 5 14. 1040x amended return form 8 14. 1040x amended return form 1 13. 1040x amended return form 4 12. 1040x amended return form 8 12. 1040x amended return form 1 11. 1040x amended return form 5 10. 1040x amended return form 9 109 17. 1040x amended return form 0 16. 1040x amended return form 3 15. 1040x amended return form 5 14. 1040x amended return form 8 14. 1040x amended return form 1 13. 1040x amended return form 4 12. 1040x amended return form 8 12. 1040x amended return form 1 11. 1040x amended return form 5 10. 1040x amended return form 9 Appendix C. 1040x amended return form (Continued) Table II (continued) (Joint Life and Last Survivor Expectancy) (For Use by Owners Whose Spouses Are More Than 10 Years Younger and Are the Sole Beneficiaries of Their IRAs) Ages 70 71 72 73 74 75 76 77 78 79 110 17. 1040x amended return form 0 16. 1040x amended return form 3 15. 1040x amended return form 5 14. 1040x amended return form 8 14. 1040x amended return form 1 13. 1040x amended return form 4 12. 1040x amended return form 7 12. 1040x amended return form 1 11. 1040x amended return form 5 10. 1040x amended return form 9 111 17. 1040x amended return form 0 16. 1040x amended return form 3 15. 1040x amended return form 5 14. 1040x amended return form 8 14. 1040x amended return form 1 13. 1040x amended return form 4 12. 1040x amended return form 7 12. 1040x amended return form 1 11. 1040x amended return form 5 10. 1040x amended return form 8 112 17. 1040x amended return form 0 16. 1040x amended return form 3 15. 1040x amended return form 5 14. 1040x amended return form 8 14. 1040x amended return form 1 13. 1040x amended return form 4 12. 1040x amended return form 7 12. 1040x amended return form 1 11. 1040x amended return form 5 10. 1040x amended return form 8 113 17. 1040x amended return form 0 16. 1040x amended return form 3 15. 1040x amended return form 5 14. 1040x amended return form 8 14. 1040x amended return form 1 13. 1040x amended return form 4 12. 1040x amended return form 7 12. 1040x amended return form 1 11. 1040x amended return form 4 10. 1040x amended return form 8 114 17. 1040x amended return form 0 16. 1040x amended return form 3 15. 1040x amended return form 5 14. 1040x amended return form 8 14. 1040x amended return form 1 13. 1040x amended return form 4 12. 1040x amended return form 7 12. 1040x amended return form 1 11. 1040x amended return form 4 10. 1040x amended return form 8 115+ 17. 1040x amended return form 0 16. 1040x amended return form 3 15. 1040x amended return form 5 14. 1040x amended return form 8 14. 1040x amended return form 1 13. 1040x amended return form 4 12. 1040x amended return form 7 12. 1040x amended return form 1 11. 1040x amended return form 4 10. 1040x amended return form 8 Table II (continued) (Joint Life and Last Survivor Expectancy)  (For Use by Owners Whose Spouses Are More Than 10 Years Younger and Are the Sole Beneficiaries of Their IRAs) Ages 80 81 82 83 84 85 86 87 88 89 80 13. 1040x amended return form 8 13. 1040x amended return form 4 13. 1040x amended return form 1 12. 1040x amended return form 8 12. 1040x amended return form 6 12. 1040x amended return form 3 12. 1040x amended return form 1 11. 1040x amended return form 9 11. 1040x amended return form 7 11. 1040x amended return form 5 81 13. 1040x amended return form 4 13. 1040x amended return form 1 12. 1040x amended return form 7 12. 1040x amended return form 4 12. 1040x amended return form 2 11. 1040x amended return form 9 11. 1040x amended return form 7 11. 1040x amended return form 4 11. 1040x amended return form 3 11. 1040x amended return form 1 82 13. 1040x amended return form 1 12. 1040x amended return form 7 12. 1040x amended return form 4 12. 1040x amended return form 1 11. 1040x amended return form 8 11. 1040x amended return form 5 11. 1040x amended return form 3 11. 1040x amended return form 0 10. 1040x amended return form 8 10. 1040x amended return form 6 83 12. 1040x amended return form 8 12. 1040x amended return form 4 12. 1040x amended return form 1 11. 1040x amended return form 7 11. 1040x amended return form 4 11. 1040x amended return form 1 10. 1040x amended return form 9 10. 1040x amended return form 6 10. 1040x amended return form 4 10. 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106 10. 1040x amended return form 3 9. 1040x amended return form 8 9. 1040x amended return form 2 8. 1040x amended return form 7 8. 1040x amended return form 2 7. 1040x amended return form 8 7. 1040x amended return form 3 6. 1040x amended return form 9 6. 1040x amended return form 5 6. 1040x amended return form 2 107 10. 1040x amended return form 3 9. 1040x amended return form 8 9. 1040x amended return form 2 8. 1040x amended return form 7 8. 1040x amended return form 2 7. 1040x amended return form 7 7. 1040x amended return form 3 6. 1040x amended return form 9 6. 1040x amended return form 5 6. 1040x amended return form 1 108 10. 1040x amended return form 3 9. 1040x amended return form 7 9. 1040x amended return form 2 8. 1040x amended return form 7 8. 1040x amended return form 2 7. 1040x amended return form 7 7. 1040x amended return form 3 6. 1040x amended return form 8 6. 1040x amended return form 4 6. 1040x amended return form 1 109 10. 1040x amended return form 3 9. 1040x amended 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amended return form 6 8. 1040x amended return form 1 7. 1040x amended return form 6 7. 1040x amended return form 2 6. 1040x amended return form 7 6. 1040x amended return form 3 5. 1040x amended return form 9 113 10. 1040x amended return form 2 9. 1040x amended return form 7 9. 1040x amended return form 1 8. 1040x amended return form 6 8. 1040x amended return form 1 7. 1040x amended return form 6 7. 1040x amended return form 2 6. 1040x amended return form 7 6. 1040x amended return form 3 5. 1040x amended return form 9 114 10. 1040x amended return form 2 9. 1040x amended return form 7 9. 1040x amended return form 1 8. 1040x amended return form 6 8. 1040x amended return form 1 7. 1040x amended return form 6 7. 1040x amended return form 1 6. 1040x amended return form 7 6. 1040x amended return form 3 5. 1040x amended return form 9 115+ 10. 1040x amended return form 2 9. 1040x amended return form 7 9. 1040x amended return form 1 8. 1040x amended return form 6 8. 1040x amended return form 1 7. 1040x amended return form 6 7. 1040x amended return form 1 6. 1040x amended return form 7 6. 1040x amended return form 3 5. 1040x amended return form 9 Appendix C. 1040x amended return form (Continued) Table II (continued) (Joint Life and Last Survivor Expectancy)  (For Use by Owners Whose Spouses Are More Than 10 Years Younger and Are the Sole Beneficiaries of Their IRAs) Ages 90 91 92 93 94 95 96 97 98 99 90 7. 1040x amended return form 8 7. 1040x amended return form 6 7. 1040x amended return form 4 7. 1040x amended return form 2 7. 1040x amended return form 1 6. 1040x amended return form 9 6. 1040x amended return form 8 6. 1040x amended return form 6 6. 1040x amended return form 5 6. 1040x amended return form 4 91 7. 1040x amended return form 6 7. 1040x amended return form 4 7. 1040x amended return form 2 7. 1040x amended return form 0 6. 1040x amended return form 8 6. 1040x amended return form 7 6. 1040x amended return form 5 6. 1040x amended return form 4 6. 1040x amended return form 3 6. 1040x amended return form 1 92 7. 1040x amended return form 4 7. 1040x amended return form 2 7. 1040x amended return form 0 6. 1040x amended return form 8 6. 1040x amended return form 6 6. 1040x amended return form 4 6. 1040x amended return form 3 6. 1040x amended return form 1 6. 1040x amended return form 0 5. 1040x amended return form 9 93 7. 1040x amended return form 2 7. 1040x amended return form 0 6. 1040x amended return form 8 6. 1040x amended return form 6 6. 1040x amended return form 4 6. 1040x amended return form 2 6. 1040x amended return form 1 5. 1040x amended return form 9 5. 1040x amended return form 8 5. 1040x amended return form 6 94 7. 1040x amended return form 1 6. 1040x amended return form 8 6. 1040x amended return form 6 6. 1040x amended return form 4 6. 1040x amended return form 2 6. 1040x amended return form 0 5. 1040x amended return form 9 5. 1040x amended return form 7 5. 1040x amended return form 6 5. 1040x amended return form 4 95 6. 1040x amended return form 9 6. 1040x amended return form 7 6. 1040x amended return form 4 6. 1040x amended return form 2 6. 1040x amended return form 0 5. 1040x amended return form 8 5. 1040x amended return form 7 5. 1040x amended return form 5 5. 1040x amended return form 4 5. 1040x amended return form 2 96 6. 1040x amended return form 8 6. 1040x amended return form 5 6. 1040x amended return form 3 6. 1040x amended return form 1 5. 1040x amended return form 9 5. 1040x amended return form 7 5. 1040x amended return form 5 5. 1040x amended return form 3 5. 1040x amended return form 2 5. 1040x amended return form 0 97 6. 1040x amended return form 6 6. 1040x amended return form 4 6. 1040x amended return form 1 5. 1040x amended return form 9 5. 1040x amended return form 7 5. 1040x amended return form 5 5. 1040x amended return form 3 5. 1040x amended return form 2 5. 1040x amended return form 0 4. 1040x amended return form 9 98 6. 1040x amended return form 5 6. 1040x amended return form 3 6. 1040x amended return form 0 5. 1040x amended return form 8 5. 1040x amended return form 6 5. 1040x amended return form 4 5. 1040x amended return form 2 5. 1040x amended return form 0 4. 1040x amended return form 8 4. 1040x amended return form 7 99 6. 1040x amended return form 4 6. 1040x amended return form 1 5. 1040x amended return form 9 5. 1040x amended return form 6 5. 1040x amended return form 4 5. 1040x amended return form 2 5. 1040x amended return form 0 4. 1040x amended return form 9 4. 1040x amended return form 7 4. 1040x amended return form 5 100 6. 1040x amended return form 3 6. 1040x amended return form 0 5. 1040x amended return form 8 5. 1040x amended return form 5 5. 1040x amended return form 3 5. 1040x amended return form 1 4. 1040x amended return form 9 4. 1040x amended return form 7 4. 1040x amended return form 5 4. 1040x amended return form 4 101 6. 1040x amended return form 2 5. 1040x amended return form 9 5. 1040x amended return form 6 5. 1040x amended return form 4 5. 1040x amended return form 2 5. 1040x amended return form 0 4. 1040x amended return form 8 4. 1040x amended return form 6 4. 1040x amended return form 4 4. 1040x amended return form 2 102 6. 1040x amended return form 1 5. 1040x amended return form 8 5. 1040x amended return form 5 5. 1040x amended return form 3 5. 1040x amended return form 1 4. 1040x amended return form 8 4. 1040x amended return form 6 4. 1040x amended return form 4 4. 1040x amended return form 3 4. 1040x amended return form 1 103 6. 1040x amended return form 0 5. 1040x amended return form 7 5. 1040x amended return form 4 5. 1040x amended return form 2 5. 1040x amended return form 0 4. 1040x amended return form 7 4. 1040x amended return form 5 4. 1040x amended return form 3 4. 1040x amended return form 1 4. 1040x amended return form 0 104 5. 1040x amended return form 9 5. 1040x amended return form 6 5. 1040x amended return form 4 5. 1040x amended return form 1 4. 1040x amended return form 9 4. 1040x amended return form 6 4. 1040x amended return form 4 4. 1040x amended return form 2 4. 1040x amended return form 0 3. 1040x amended return form 8 105 5. 1040x amended return form 9 5. 1040x amended return form 6 5. 1040x amended return form 3 5. 1040x amended return form 0 4. 1040x amended return form 8 4. 1040x amended return form 5 4. 1040x amended return form 3 4. 1040x amended return form 1 3. 1040x amended return form 9 3. 1040x amended return form 7 106 5. 1040x amended return form 8 5. 1040x amended return form 5 5. 1040x amended return form 2 4. 1040x amended return form 9 4. 1040x amended return form 7 4. 1040x amended return form 5 4. 1040x amended return form 2 4. 1040x amended return form 0 3. 1040x amended return form 8 3. 1040x amended return form 6 107 5. 1040x amended return form 8 5. 1040x amended return form 4 5. 1040x amended return form 1 4. 1040x amended return form 9 4. 1040x amended return form 6 4. 1040x amended return form 4 4. 1040x amended return form 2 3. 1040x amended return form 9 3. 1040x amended return form 7 3. 1040x amended return form 5 108 5. 1040x amended return form 7 5. 1040x amended return form 4 5. 1040x amended return form 1 4. 1040x amended return form 8 4. 1040x amended return form 6 4. 1040x amended return form 3 4. 1040x amended return form 1 3. 1040x amended return form 9 3. 1040x amended return form 7 3. 1040x amended return form 5 109 5. 1040x amended return form 7 5. 1040x amended return form 3 5. 1040x amended return form 0 4. 1040x amended return form 8 4. 1040x amended return form 5 4. 1040x amended return form 3 4. 1040x amended return form 0 3. 1040x amended return form 8 3. 1040x amended return form 6 3. 1040x amended return form 4 110 5. 1040x amended return form 6 5. 1040x amended return form 3 5. 1040x amended return form 0 4. 1040x amended return form 7 4. 1040x amended return form 5 4. 1040x amended return form 2 4. 1040x amended return form 0 3. 1040x amended return form 8 3. 1040x amended return form 5 3. 1040x amended return form 3 111 5. 1040x amended return form 6 5. 1040x amended return form 3 5. 1040x amended return form 0 4. 1040x amended return form 7 4. 1040x amended return form 4 4. 1040x amended return form 2 3. 1040x amended return form 9 3. 1040x amended return form 7 3. 1040x amended return form 5 3. 1040x amended return form 3 112 5. 1040x amended return form 6 5. 1040x amended return form 3 4. 1040x amended return form 9 4. 1040x amended return form 7 4. 1040x amended return form 4 4. 1040x amended return form 1 3. 1040x amended return form 9 3. 1040x amended return form 7 3. 1040x amended return form 5 3. 1040x amended return form 2 113 5. 1040x amended return form 6 5. 1040x amended return form 2 4. 1040x amended return form 9 4. 1040x amended return form 6 4. 1040x amended return form 4 4. 1040x amended return form 1 3. 1040x amended return form 9 3. 1040x amended return form 6 3. 1040x amended return form 4 3. 1040x amended return form 2 114 5. 1040x amended return form 6 5. 1040x amended return form 2 4. 1040x amended return form 9 4. 1040x amended return form 6 4. 1040x amended return form 3 4. 1040x amended return form 1 3. 1040x amended return form 9 3. 1040x amended return form 6 3. 1040x amended return form 4 3. 1040x amended return form 2 115+ 5. 1040x amended return form 5 5. 1040x amended return form 2 4. 1040x amended return form 9 4. 1040x amended return form 6 4. 1040x amended return form 3 4. 1040x amended return form 1 3. 1040x amended return form 8 3. 1040x amended return form 6 3. 1040x amended return form 4 3. 1040x amended return form 1 Appendix C. 1040x amended return form (Continued) Table II (continued) (Joint Life and Last Survivor Expectancy)  (For Use by Owners Whose Spouses Are More Than 10 Years Younger and Are the Sole Beneficiaries of Their IRAs) Ages 100 101 102 103 104 105 106 107 108 109 100 4. 1040x amended return form 2 4. 1040x amended return form 1 3. 1040x amended return form 9 3. 1040x amended return form 8 3. 1040x amended return form 7 3. 1040x amended return form 5 3. 1040x amended return form 4 3. 1040x amended return form 3 3. 1040x amended return form 3 3. 1040x amended return form 2 101 4. 1040x amended return form 1 3. 1040x amended return form 9 3. 1040x amended return form 7 3. 1040x amended return form 6 3. 1040x amended return form 5 3. 1040x amended return form 4 3. 1040x amended return form 2 3. 1040x amended return form 1 3. 1040x amended return form 1 3. 1040x amended return form 0 102 3. 1040x amended return form 9 3. 1040x amended return form 7 3. 1040x amended return form 6 3. 1040x amended return form 4 3. 1040x amended return form 3 3. 1040x amended return form 2 3. 1040x amended return form 1 3. 1040x amended return form 0 2. 1040x amended return form 9 2. 1040x amended return form 8 103 3. 1040x amended return form 8 3. 1040x amended return form 6 3. 1040x amended return form 4 3. 1040x amended return form 3 3. 1040x amended return form 2 3. 1040x amended return form 0 2. 1040x amended return form 9 2. 1040x amended return form 8 2. 1040x amended return form 7 2. 1040x amended return form 6 104 3. 1040x amended return form 7 3. 1040x amended return form 5 3. 1040x amended return form 3 3. 1040x amended return form 2 3. 1040x amended return form 0 2. 1040x amended return form 9 2. 1040x amended return form 7 2. 1040x amended return form 6 2. 1040x amended return form 5 2. 1040x amended return form 4 105 3. 1040x amended return form 5 3. 1040x amended return form 4 3. 1040x amended return form 2 3. 1040x amended return form 0 2. 1040x amended return form 9 2. 1040x amended return form 7 2. 1040x amended return form 6 2. 1040x amended return form 5 2. 1040x amended return form 4 2. 1040x amended return form 3 106 3. 1040x amended return form 4 3. 1040x amended return form 2 3. 1040x amended return form 1 2. 1040x amended return form 9 2. 1040x amended return form 7 2. 1040x amended return form 6 2. 1040x amended return form 4 2. 1040x amended return form 3 2. 1040x amended return form 2 2. 1040x amended return form 1 107 3. 1040x amended return form 3 3. 1040x amended return form 1 3. 1040x amended return form 0 2. 1040x amended return form 8 2. 1040x amended return form 6 2. 1040x amended return form 5 2. 1040x amended return form 3 2. 1040x amended return form 2 2. 1040x amended return form 1 2. 1040x amended return form 0 108 3. 1040x amended return form 3 3. 1040x amended return form 1 2. 1040x amended return form 9 2. 1040x amended return form 7 2. 1040x amended return form 5 2. 1040x amended return form 4 2. 1040x amended return form 2 2. 1040x amended return form 1 1. 1040x amended return form 9 1. 1040x amended return form 8 109 3. 1040x amended return form 2 3. 1040x amended return form 0 2. 1040x amended return form 8 2. 1040x amended return form 6 2. 1040x amended return form 4 2. 1040x amended return form 3 2. 1040x amended return form 1 2. 1040x amended return form 0 1. 1040x amended return form 8 1. 1040x amended return form 7 110 3. 1040x amended return form 1 2. 1040x amended return form 9 2. 1040x amended return form 7 2. 1040x amended return form 5 2. 1040x amended return form 3 2. 1040x amended return form 2 2. 1040x amended return form 0 1. 1040x amended return form 9 1. 1040x amended return form 7 1. 1040x amended return form 6 111 3. 1040x amended return form 1 2. 1040x amended return form 9 2. 1040x amended return form 7 2. 1040x amended return form 5 2. 1040x amended return form 3 2. 1040x amended return form 1 1. 1040x amended return form 9 1. 1040x amended return form 8 1. 1040x amended return form 6 1. 1040x amended return form 5 112 3. 1040x amended return form 0 2. 1040x amended return form 8 2. 1040x amended return form 6 2. 1040x amended return form 4 2. 1040x amended return form 2 2. 1040x amended return form 0 1. 1040x amended return form 9 1. 1040x amended return form 7 1. 1040x amended return form 5 1. 1040x amended return form 4 113 3. 1040x amended return form 0 2. 1040x amended return form 8 2. 1040x amended return form 6 2. 1040x amended return form 4 2. 1040x amended return form 2 2. 1040x amended return form 0 1. 1040x amended return form 8 1. 1040x amended return form 6 1. 1040x amended return form 5 1. 1040x amended return form 3 114 3. 1040x amended return form 0 2. 1040x amended return form 7 2. 1040x amended return form 5 2. 1040x amended return form 3 2. 1040x amended return form 1 1. 1040x amended return form 9 1. 1040x amended return form 8 1. 1040x amended return form 6 1. 1040x amended return form 4 1. 1040x amended return form 3 115+ 2. 1040x amended return form 9 2. 1040x amended return form 7 2. 1040x amended return form 5 2. 1040x amended return form 3 2. 1040x amended return form 1 1. 1040x amended return form 9 1. 1040x amended return form 7 1. 1040x amended return form 5 1. 1040x amended return form 4 1. 1040x amended return form 2 Table II (continued) (Joint Life and Last Survivor Expectancy)  (For Use by Owners Whose Spouses Are More Than 10 Years Younger and Are the Sole Beneficiaries of Their IRAs) Ages 110 111 112 113 114 115+         110 1. 1040x amended return form 5 1. 1040x amended return form 4 1. 1040x amended return form 3 1. 1040x amended return form 2 1. 1040x amended return form 1 1. 1040x amended return form 1         111 1. 1040x amended return form 4 1. 1040x amended return form 2 1. 1040x amended return form 1 1. 1040x amended return form 1 1. 1040x amended return form 0 1. 1040x amended return form 0         112 1. 1040x amended return form 3 1. 1040x amended return form 1 1. 1040x amended return form 0 1. 1040x amended return form 0 1. 1040x amended return form 0 1. 1040x amended return form 0         113 1. 1040x amended return form 2 1. 1040x amended return form 1 1. 1040x amended return form 0 1. 1040x amended return form 0 1. 1040x amended return form 0 1. 1040x amended return form 0         114 1. 1040x amended return form 1 1. 1040x amended return form 0 1. 1040x amended return form 0 1. 1040x amended return form 0 1. 1040x amended return form 0 1. 1040x amended return form 0         115+ 1. 1040x amended return form 1 1. 1040x amended return form 0 1. 1040x amended return form 0 1. 1040x amended return form 0 1. 1040x amended return form 0 1. 1040x amended return form 0         Appendix C. 1040x amended return form Uniform Lifetime Table         Table III (Uniform Lifetime) (For Use by: Unmarried Owners, Married Owners Whose Spouses Are Not More Than 10 Years Younger, and Married Owners Whose Spouses Are Not the Sole Beneficiaries of Their IRAs)   Age Distribution Period Age Distribution Period 70 27. 1040x amended return form 4 93 9. 1040x amended return form 6 71 26. 1040x amended return form 5 94 9. 1040x amended return form 1 72 25. 1040x amended return form 6 95 8. 1040x amended return form 6 73 24. 1040x amended return form 7 96 8. 1040x amended return form 1 74 23. 1040x amended return form 8 97 7. 1040x amended return form 6 75 22. 1040x amended return form 9 98 7. 1040x amended return form 1 76 22. 1040x amended return form 0 99 6. 1040x amended return form 7 77 21. 1040x amended return form 2 100 6. 1040x amended return form 3 78 20. 1040x amended return form 3 101 5. 1040x amended return form 9 79 19. 1040x amended return form 5 102 5. 1040x amended return form 5 80 18. 1040x amended return form 7 103 5. 1040x amended return form 2 81 17. 1040x amended return form 9 104 4. 1040x amended return form 9 82 17. 1040x amended return form 1 105 4. 1040x amended return form 5 83 16. 1040x amended return form 3 106 4. 1040x amended return form 2 84 15. 1040x amended return form 5 107 3. 1040x amended return form 9 85 14. 1040x amended return form 8 108 3. 1040x amended return form 7 86 14. 1040x amended return form 1 109 3. 1040x amended return form 4 87 13. 1040x amended return form 4 110 3. 1040x amended return form 1 88 12. 1040x amended return form 7 111 2. 1040x amended return form 9 89 12. 1040x amended return form 0 112 2. 1040x amended return form 6 90 11. 1040x amended return form 4 113 2. 1040x amended return form 4 91 10. 1040x amended return form 8 114 2. 1040x amended return form 1 92 10. 1040x amended return form 2 115 and over 1. 1040x amended return form 9 Prev  Up  Next   Home   More Online Publications