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2010 Tax Form

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2010 Tax Form

2010 tax 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. 2010 tax form Appendix A — Summary Record of Traditional IRA(s) for 2013 and Worksheet for Determining Required Minimum Distributions. 2010 tax form Appendix B — Worksheets you use if you receive social security benefits and are subject to the IRA deduction phaseout rules. 2010 tax form A filled-in example is included. 2010 tax form Worksheet 1, Computation of Modified AGI. 2010 tax form Worksheet 2, Computation of Traditional IRA Deduction for 2013. 2010 tax form Worksheet 3, Computation of Taxable Social Security Benefits. 2010 tax form Comprehensive Example and completed worksheets. 2010 tax form Appendix C — Life Expectancy Tables. 2010 tax 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. 2010 tax form Table I (Single Life Expectancy). 2010 tax form Table II (Joint Life and Last Survivor Expectancy). 2010 tax form Table III (Uniform Lifetime). 2010 tax form Appendix A. 2010 tax form Summary Record of Traditional IRA(s) for 2013   Name ______________________________________ I was □ covered □ not covered by my employer's retirement plan during the year. 2010 tax 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. 2010 tax form         2. 2010 tax form         3. 2010 tax form         4. 2010 tax form         5. 2010 tax form         6. 2010 tax form         7. 2010 tax form         8. 2010 tax 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. 2010 tax form             2. 2010 tax form             3. 2010 tax form             4. 2010 tax form             5. 2010 tax form             6. 2010 tax form             7. 2010 tax form             8. 2010 tax form             Total               Basis of all traditional IRAs for 2013 and earlier years (from Form 8606, line 14) $ Note. 2010 tax form You should keep copies of your income tax return, and Forms W-2, 8606, and 5498. 2010 tax form Appendix A. 2010 tax form (Continued) Worksheet for Determining Required Minimum Distributions 1. 2010 tax form Age 70½ 71½ 72½ 73½ 74½ 2. 2010 tax form Year age was reached           3. 2010 tax form Value of IRA at the close of business on  December 31 of the year immediately prior to the year on line 21           4. 2010 tax form Distribution period from Table III or life expectancy  from Life Expectancy Table I or Table II2           5. 2010 tax form Required distribution (divide line 3 by line 4)3                         1. 2010 tax form Age 75½ 76½ 77½ 78½ 79½ 2. 2010 tax form Year age was reached           3. 2010 tax form Value of IRA at the close of business on  December 31 of the year immediately prior to the year on line 21           4. 2010 tax form Distribution period from Table III or life expectancy from Life Expectancy Table I or Table II2           5. 2010 tax form Required distribution (divide line 3 by line 4)3                         1. 2010 tax form Age 80½ 81½ 82½ 83½ 84½ 2. 2010 tax form Year age was reached           3. 2010 tax form Value of IRA at the close of business on  December 31 of the year immediately prior to the year on line 21           4. 2010 tax form Distribution period from Table III or life expectancy from Life Expectancy Table I or Table II2           5. 2010 tax form Required distribution (divide line 3 by line 4)3                         1. 2010 tax form Age 85½ 86½ 87½ 88½ 89½ 2. 2010 tax form Year age was reached           3. 2010 tax form Value of IRA at the close of business on  December 31 of the year immediately prior to the year on line 21           4. 2010 tax form Distribution period from Table III or life expectancy from Life Expectancy Table I or Table II2           5. 2010 tax 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. 2010 tax form 2Use the appropriate life expectancy or distribution period for each year and for each IRA. 2010 tax 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. 2010 tax form You can, however, withdraw the total from one IRA or from more than one IRA. 2010 tax form Appendix B. 2010 tax 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. 2010 tax form (See Are You Covered by an Employer Plan? in chapter 1. 2010 tax form )  Use Worksheet 1 to figure your modified adjusted gross income. 2010 tax form This amount is needed in the computation of your IRA deduction, if any, which is figured using Worksheet 2. 2010 tax form   The IRA deduction figured using Worksheet 2 is entered on your tax return. 2010 tax form Worksheet 1 Computation of Modified AGI (For use only by taxpayers who receive social security benefits)   Filing Status — Check only one box:  □ A. 2010 tax form Married filing jointly  □ B. 2010 tax form Single, Head of Household, Qualifying Widow(er), or Married filing separately and  lived apart from your spouse during the entire year  □ C. 2010 tax form Married filing separately and lived with your spouse at any time during the year     1. 2010 tax 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. 2010 tax form )  1. 2010 tax form   2. 2010 tax form Enter the amount in box 5 of all Forms SSA-1099 and Forms RRB-1099  2. 2010 tax form   3. 2010 tax form Enter one-half of line 2  3. 2010 tax form   4. 2010 tax form Enter the amount of any foreign earned income exclusion, foreign housing exclusion, U. 2010 tax form S. 2010 tax 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. 2010 tax form   5. 2010 tax form Enter the amount of any tax-exempt interest reported on line 8b of Form 1040 or 1040A  5. 2010 tax form   6. 2010 tax form Add lines 1, 3, 4, and 5  6. 2010 tax form   7. 2010 tax form Enter the amount listed below for your filing status. 2010 tax form $32,000 if you checked box A above. 2010 tax form $25,000 if you checked box B above. 2010 tax form $0 if you checked box C above. 2010 tax form  7. 2010 tax form   8. 2010 tax form Subtract line 7 from line 6. 2010 tax form If zero or less, enter -0- on this line  8. 2010 tax form   9. 2010 tax form If line 8 is zero, skip to line 17, enter -0-, and continue with line 18. 2010 tax form   If line 8 is more than zero, enter the amount listed below for your filing status. 2010 tax form $12,000 if you checked box A above. 2010 tax form $9,000 if you checked box B above. 2010 tax form $0 if you checked box C above  9. 2010 tax form   10. 2010 tax form Subtract line 9 from line 8. 2010 tax form If zero or less, enter -0-  10. 2010 tax form   11. 2010 tax form Enter the smaller of line 8 or line 9  11. 2010 tax form   12. 2010 tax form Enter one-half of line 11  12. 2010 tax form   13. 2010 tax form Enter the smaller of line 3 or line 12  13. 2010 tax form   14. 2010 tax form Multiply line 10 by . 2010 tax form 85. 2010 tax form If line 10 is zero, enter -0-  14. 2010 tax form   15. 2010 tax form Add lines 13 and 14  15. 2010 tax form   16. 2010 tax form Multiply line 2 by . 2010 tax form 85  16. 2010 tax form   17. 2010 tax form Taxable benefits to be included in modified AGI for traditional IRA deduction purposes. 2010 tax form  Enter the smaller of line 15 or line 16  17. 2010 tax form   18. 2010 tax 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. 2010 tax form   19. 2010 tax form Modified AGI for determining your reduced traditional IRA deduction — add lines 1, 17, and 18. 2010 tax form Enter here and on line 2 of Worksheet 2, next  19. 2010 tax form   Appendix B. 2010 tax 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 . 2010 tax form . 2010 tax form . 2010 tax form AND your modified AGI is over . 2010 tax form . 2010 tax form . 2010 tax form THEN enter on line 1 below . 2010 tax form . 2010 tax form . 2010 tax 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. 2010 tax form Skip this worksheet, proceed to Worksheet 3, and enter your IRA deduction on line 2 of Worksheet 3. 2010 tax form  **If you did not live with your spouse at any time during the year, consider your filing status as single. 2010 tax form  Note. 2010 tax 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. 2010 tax form               1. 2010 tax form Enter the applicable amount from above 1. 2010 tax form   2. 2010 tax form Enter your modified AGI from Worksheet 1, line 19 2. 2010 tax form     Note. 2010 tax form If line 2 is equal to or more than the amount on line 1, stop here; your traditional IRA contributions are not deductible. 2010 tax form Proceed to Worksheet 3. 2010 tax form     3. 2010 tax form Subtract line 2 from line 1 3. 2010 tax form   4. 2010 tax form Multiply line 3 by the percentage below that applies to you. 2010 tax form If the result is not a multiple of $10, round it to the next highest multiple of $10. 2010 tax form (For example, $611. 2010 tax form 40 is rounded to $620. 2010 tax form ) However, if the result is less than $200, enter $200. 2010 tax form       Married filing jointly or qualifying widow(er) and you are covered by an employer plan, multiply line 3 by 27. 2010 tax form 5%  (. 2010 tax form 275) (by 32. 2010 tax form 5% (. 2010 tax form 325) if you are age 50 or older). 2010 tax form All others, multiply line 3 by 55% (. 2010 tax form 55) (by 65% (. 2010 tax form 65) if you are age 50 or older). 2010 tax form 4. 2010 tax form   5. 2010 tax 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). 2010 tax 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. 2010 tax form   6. 2010 tax 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. 2010 tax form   7. 2010 tax form Deduction. 2010 tax form Compare lines 4, 5, and 6. 2010 tax form Enter the smallest amount here (or a smaller amount if you choose). 2010 tax form Enter this amount on the Form 1040 or 1040A line for your IRA. 2010 tax form (If the amount on line 6 is more than the amount on line 7, complete line 8. 2010 tax form ) 7. 2010 tax form   8. 2010 tax form Nondeductible contributions. 2010 tax form Subtract line 7 from line 5 or 6, whichever is smaller. 2010 tax form Enter the result here and on line 1 of your Form 8606, Nondeductible IRAs. 2010 tax form 8. 2010 tax form   Appendix B. 2010 tax 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. 2010 tax form Married filing jointly                   □ B. 2010 tax form Single, Head of Household, Qualifying Widow(er), or Married filing separately  and lived apart from your spouse during the entire year                   □ C. 2010 tax form Married filing separately and lived with your spouse at any time during the  year             1. 2010 tax 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. 2010 tax form ) 1. 2010 tax form   2. 2010 tax form Deduction(s) from line 7 of Worksheet(s) 2 2. 2010 tax form   3. 2010 tax form Subtract line 2 from line 1 3. 2010 tax form   4. 2010 tax form Enter amount in box 5 of all Forms SSA-1099 and Forms RRB-1099 4. 2010 tax form   5. 2010 tax form Enter one-half of line 4 5. 2010 tax form   6. 2010 tax form Enter the amount of any foreign earned income exclusion, foreign housing exclusion, exclusion of income from U. 2010 tax form S. 2010 tax 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. 2010 tax form   7. 2010 tax form Enter the amount of any tax-exempt interest reported on line 8b of Form 1040 or 1040A 7. 2010 tax form   8. 2010 tax form Add lines 3, 5, 6, and 7 8. 2010 tax form   9. 2010 tax form Enter the amount listed below for your filing status. 2010 tax form $32,000 if you checked box A above. 2010 tax form $25,000 if you checked box B above. 2010 tax form $0 if you checked box C above. 2010 tax form 9. 2010 tax form   10. 2010 tax form Subtract line 9 from line 8. 2010 tax form If zero or less, enter -0- on this line. 2010 tax form 10. 2010 tax form   11. 2010 tax form If line 10 is zero, stop here. 2010 tax form None of your social security benefits are taxable. 2010 tax form  If line 10 is more than zero, enter the amount listed below for your filing status. 2010 tax form $12,000 if you checked box A above. 2010 tax form $9,000 if you checked box B above. 2010 tax form $0 if you checked box C above. 2010 tax form 11. 2010 tax form   12. 2010 tax form Subtract line 11 from line 10. 2010 tax form If zero or less, enter -0- 12. 2010 tax form   13. 2010 tax form Enter the smaller of line 10 or line 11 13. 2010 tax form   14. 2010 tax form Enter one-half of line 13 . 2010 tax form 14. 2010 tax form   15. 2010 tax form Enter the smaller of line 5 or line 14 15. 2010 tax form   16. 2010 tax form Multiply line 12 by . 2010 tax form 85. 2010 tax form If line 12 is zero, enter -0- 16. 2010 tax form   17. 2010 tax form Add lines 15 and 16 17. 2010 tax form   18. 2010 tax form Multiply line 4 by . 2010 tax form 85 18. 2010 tax form   19. 2010 tax form Taxable social security benefits. 2010 tax form Enter the smaller of line 17 or line 18 19. 2010 tax form   Appendix B. 2010 tax 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. 2010 tax form He is 65 years old and had 2013 wages of $89,500. 2010 tax form His wife did not work in 2013. 2010 tax form He also received social security benefits of $12,000 and made a $6,000 contribution to his traditional IRA for the year. 2010 tax form He had no foreign income, no tax-exempt interest, and no adjustments to income on lines 23 through 36 on his Form 1040. 2010 tax form He participated in a section 401(k) retirement plan at work. 2010 tax form  John completes worksheets 1 and 2. 2010 tax form Worksheet 2 shows that his 2013 IRA deduction is $4,980. 2010 tax 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). 2010 tax 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. 2010 tax form Worksheet 1 Computation of Modified AGI (For use only by taxpayers who receive social security benefits)   Filing Status — Check only one box:  ☑ A. 2010 tax form Married filing jointly  □ B. 2010 tax form Single, Head of Household, Qualifying Widow(er), or Married filing separately and lived apart from your spouse during the entire year  □ C. 2010 tax form Married filing separately and lived with your spouse at any time during the year     1. 2010 tax 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. 2010 tax form ) 1. 2010 tax form 89,500 2. 2010 tax form Enter the amount in box 5 of all Forms SSA-1099 and Forms RRB-1099 2. 2010 tax form 12,000 3. 2010 tax form Enter one-half of line 2 3. 2010 tax form 6,000 4. 2010 tax form Enter the amount of any foreign earned income exclusion, foreign housing exclusion, U. 2010 tax form S. 2010 tax 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. 2010 tax form 0 5. 2010 tax form Enter the amount of any tax-exempt interest reported on line 8b of Form 1040 or 1040A 5. 2010 tax form 0 6. 2010 tax form Add lines 1, 3, 4, and 5 6. 2010 tax form 95,500 7. 2010 tax form Enter the amount listed below for your filing status. 2010 tax form $32,000 if you checked box A above. 2010 tax form $25,000 if you checked box B above. 2010 tax form $0 if you checked box C above. 2010 tax form 7. 2010 tax form 32,000 8. 2010 tax form Subtract line 7 from line 6. 2010 tax form If zero or less, enter -0- on this line 8. 2010 tax form 63,500 9. 2010 tax form If line 8 is zero, skip to line 17, enter -0-, and continue with line 18. 2010 tax form   If line 8 is more than zero, enter the amount listed below for your filing status. 2010 tax form $12,000 if you checked box A above. 2010 tax form $9,000 if you checked box B above. 2010 tax form $0 if you checked box C above 9. 2010 tax form 12,000 10. 2010 tax form Subtract line 9 from line 8. 2010 tax form If zero or less, enter -0- 10. 2010 tax form 51,500 11. 2010 tax form Enter the smaller of line 8 or line 9 11. 2010 tax form 12,000 12. 2010 tax form Enter one-half of line 11 12. 2010 tax form 6,000 13. 2010 tax form Enter the smaller of line 3 or line 12 13. 2010 tax form 6,000 14. 2010 tax form Multiply line 10 by . 2010 tax form 85. 2010 tax form If line 10 is zero, enter -0- 14. 2010 tax form 43,775 15. 2010 tax form Add lines 13 and 14 15. 2010 tax form 49,775 16. 2010 tax form Multiply line 2 by . 2010 tax form 85 16. 2010 tax form 10,200 17. 2010 tax form Taxable benefits to be included in modified AGI for traditional IRA deduction purposes. 2010 tax form  Enter the smaller of line 15 or line 16 17. 2010 tax form 10,200 18. 2010 tax 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. 2010 tax form 0 19. 2010 tax form Modified AGI for determining your reduced traditional IRA deduction — add lines 1, 17, and 18. 2010 tax form Enter here and on line 2 of Worksheet 2, next 19. 2010 tax form 99,700 Appendix B. 2010 tax 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 . 2010 tax form . 2010 tax form . 2010 tax form AND your modified AGI is over . 2010 tax form . 2010 tax form . 2010 tax form THEN enter on line 1 below . 2010 tax form . 2010 tax form . 2010 tax 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. 2010 tax form Skip this worksheet, proceed to Worksheet 3, and enter your IRA deduction on line 2 of Worksheet 3. 2010 tax form  **If you did not live with your spouse at any time during the year, consider your filing status as single. 2010 tax form  Note. 2010 tax 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. 2010 tax form               1. 2010 tax form Enter the applicable amount from above 1. 2010 tax form 115,000 2. 2010 tax form Enter your modified AGI from Worksheet 1, line 19 2. 2010 tax form 99,700   Note. 2010 tax form If line 2 is equal to or more than the amount on line 1, stop here; your traditional IRA contributions are not deductible. 2010 tax form Proceed to Worksheet 3. 2010 tax form     3. 2010 tax form Subtract line 2 from line 1 3. 2010 tax form 15,300 4. 2010 tax form Multiply line 3 by the percentage below that applies to you. 2010 tax form If the result is not a multiple of $10, round it to the next highest multiple of $10. 2010 tax form (For example, $611. 2010 tax form 40 is rounded to $620. 2010 tax form ) However, if the result is less than $200, enter $200. 2010 tax form       Married filing jointly or qualifying widow(er) and you are covered by an employer plan, multiply line 3 by 27. 2010 tax form 5%  (. 2010 tax form 275) (by 32. 2010 tax form 5% (. 2010 tax form 325) if you are age 50 or older). 2010 tax form All others, multiply line 3 by 55% (. 2010 tax form 55) (by 65% (. 2010 tax form 65) if you are age 50 or older). 2010 tax form 4. 2010 tax form 4,980 5. 2010 tax 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). 2010 tax 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. 2010 tax form 89,500 6. 2010 tax 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. 2010 tax form 6,000 7. 2010 tax form Deduction. 2010 tax form Compare lines 4, 5, and 6. 2010 tax form Enter the smallest amount here (or a smaller amount if you choose). 2010 tax form Enter this amount on the Form 1040 or 1040A line for your IRA. 2010 tax form (If the amount on line 6 is more than the amount on line 7, complete line 8. 2010 tax form ) 7. 2010 tax form 4,980 8. 2010 tax form Nondeductible contributions. 2010 tax form Subtract line 7 from line 5 or 6, whichever is smaller. 2010 tax form Enter the result here and on line 1 of your Form 8606, Nondeductible IRAs. 2010 tax form 8. 2010 tax form 1,020 Appendix B. 2010 tax 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. 2010 tax form Married filing jointly                   □ B. 2010 tax form Single, Head of Household, Qualifying Widow(er), or Married filing separately  and lived apart from your spouse during the entire year                   □ C. 2010 tax form Married filing separately and lived with your spouse at any time during the  year             1. 2010 tax 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. 2010 tax form ) 1. 2010 tax form 89,500 2. 2010 tax form Deduction(s) from line 7 of Worksheet(s) 2 2. 2010 tax form 4,980 3. 2010 tax form Subtract line 2 from line 1 3. 2010 tax form 84,520 4. 2010 tax form Enter amount in box 5 of all Forms SSA-1099 and Forms RRB-1099 4. 2010 tax form 12,000 5. 2010 tax form Enter one-half of line 4 5. 2010 tax form 6,000 6. 2010 tax form Enter the amount of any foreign earned income exclusion, foreign housing exclusion, exclusion of income from U. 2010 tax form S. 2010 tax 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. 2010 tax form 0 7. 2010 tax form Enter the amount of any tax-exempt interest reported on line 8b of Form 1040 or 1040A 7. 2010 tax form 0 8. 2010 tax form Add lines 3, 5, 6, and 7 8. 2010 tax form 90,520 9. 2010 tax form Enter the amount listed below for your filing status. 2010 tax form $32,000 if you checked box A above. 2010 tax form $25,000 if you checked box B above. 2010 tax form $0 if you checked box C above. 2010 tax form 9. 2010 tax form 32,000 10. 2010 tax form Subtract line 9 from line 8. 2010 tax form If zero or less, enter -0- on this line. 2010 tax form 10. 2010 tax form 58,520 11. 2010 tax form If line 10 is zero, stop here. 2010 tax form None of your social security benefits are taxable. 2010 tax form  If line 10 is more than zero, enter the amount listed below for your filing status. 2010 tax form $12,000 if you checked box A above. 2010 tax form $9,000 if you checked box B above. 2010 tax form $0 if you checked box C above. 2010 tax form 11. 2010 tax form 12,000 12. 2010 tax form Subtract line 11 from line 10. 2010 tax form If zero or less, enter -0- 12. 2010 tax form 46,520 13. 2010 tax form Enter the smaller of line 10 or line 11 13. 2010 tax form 12,000 14. 2010 tax form Enter one-half of line 13 . 2010 tax form 14. 2010 tax form 6,000 15. 2010 tax form Enter the smaller of line 5 or line 14 15. 2010 tax form 6,000 16. 2010 tax form Multiply line 12 by . 2010 tax form 85. 2010 tax form If line 12 is zero, enter -0- 16. 2010 tax form 39,542 17. 2010 tax form Add lines 15 and 16 17. 2010 tax form 45,542 18. 2010 tax form Multiply line 4 by . 2010 tax form 85 18. 2010 tax form 10,200 19. 2010 tax form Taxable social security benefits. 2010 tax form Enter the smaller of line 17 or line 18 19. 2010 tax form 10,200 Appendix C. 2010 tax form Life Expectancy Tables   Table I (Single Life Expectancy) (For Use by Beneficiaries)         Age Life Expectancy Age Life Expectancy 0 82. 2010 tax form 4 28 55. 2010 tax form 3 1 81. 2010 tax form 6 29 54. 2010 tax form 3 2 80. 2010 tax form 6 30 53. 2010 tax form 3 3 79. 2010 tax form 7 31 52. 2010 tax form 4 4 78. 2010 tax form 7 32 51. 2010 tax form 4 5 77. 2010 tax form 7 33 50. 2010 tax form 4 6 76. 2010 tax form 7 34 49. 2010 tax form 4 7 75. 2010 tax form 8 35 48. 2010 tax form 5 8 74. 2010 tax form 8 36 47. 2010 tax form 5 9 73. 2010 tax form 8 37 46. 2010 tax form 5 10 72. 2010 tax form 8 38 45. 2010 tax form 6 11 71. 2010 tax form 8 39 44. 2010 tax form 6 12 70. 2010 tax form 8 40 43. 2010 tax form 6 13 69. 2010 tax form 9 41 42. 2010 tax form 7 14 68. 2010 tax form 9 42 41. 2010 tax form 7 15 67. 2010 tax form 9 43 40. 2010 tax form 7 16 66. 2010 tax form 9 44 39. 2010 tax form 8 17 66. 2010 tax form 0 45 38. 2010 tax form 8 18 65. 2010 tax form 0 46 37. 2010 tax form 9 19 64. 2010 tax form 0 47 37. 2010 tax form 0 20 63. 2010 tax form 0 48 36. 2010 tax form 0 21 62. 2010 tax form 1 49 35. 2010 tax form 1 22 61. 2010 tax form 1 50 34. 2010 tax form 2 23 60. 2010 tax form 1 51 33. 2010 tax form 3 24 59. 2010 tax form 1 52 32. 2010 tax form 3 25 58. 2010 tax form 2 53 31. 2010 tax form 4 26 57. 2010 tax form 2 54 30. 2010 tax form 5 27 56. 2010 tax form 2 55 29. 2010 tax form 6 Appendix C. 2010 tax form (Continued)   Table I (Single Life Expectancy) (For Use by Beneficiaries)         Age Life Expectancy Age Life Expectancy 56 28. 2010 tax form 7 84 8. 2010 tax form 1 57 27. 2010 tax form 9 85 7. 2010 tax form 6 58 27. 2010 tax form 0 86 7. 2010 tax form 1 59 26. 2010 tax form 1 87 6. 2010 tax form 7 60 25. 2010 tax form 2 88 6. 2010 tax form 3 61 24. 2010 tax form 4 89 5. 2010 tax form 9 62 23. 2010 tax form 5 90 5. 2010 tax form 5 63 22. 2010 tax form 7 91 5. 2010 tax form 2 64 21. 2010 tax form 8 92 4. 2010 tax form 9 65 21. 2010 tax form 0 93 4. 2010 tax form 6 66 20. 2010 tax form 2 94 4. 2010 tax form 3 67 19. 2010 tax form 4 95 4. 2010 tax form 1 68 18. 2010 tax form 6 96 3. 2010 tax form 8 69 17. 2010 tax form 8 97 3. 2010 tax form 6 70 17. 2010 tax form 0 98 3. 2010 tax form 4 71 16. 2010 tax form 3 99 3. 2010 tax form 1 72 15. 2010 tax form 5 100 2. 2010 tax form 9 73 14. 2010 tax form 8 101 2. 2010 tax form 7 74 14. 2010 tax form 1 102 2. 2010 tax form 5 75 13. 2010 tax form 4 103 2. 2010 tax form 3 76 12. 2010 tax form 7 104 2. 2010 tax form 1 77 12. 2010 tax form 1 105 1. 2010 tax form 9 78 11. 2010 tax form 4 106 1. 2010 tax form 7 79 10. 2010 tax form 8 107 1. 2010 tax form 5 80 10. 2010 tax form 2 108 1. 2010 tax form 4 81 9. 2010 tax form 7 109 1. 2010 tax form 2 82 9. 2010 tax form 1 110 1. 2010 tax form 1 83 8. 2010 tax form 6 111 and over 1. 2010 tax form 0 Appendix C. 2010 tax 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. 2010 tax form 1 69. 2010 tax form 6 69. 2010 tax form 1 68. 2010 tax form 7 68. 2010 tax form 3 67. 2010 tax form 9 67. 2010 tax form 5 67. 2010 tax form 2 66. 2010 tax form 9 66. 2010 tax form 6 21 69. 2010 tax form 6 69. 2010 tax form 1 68. 2010 tax form 6 68. 2010 tax form 2 67. 2010 tax form 7 67. 2010 tax form 3 66. 2010 tax form 9 66. 2010 tax form 6 66. 2010 tax form 2 65. 2010 tax form 9 22 69. 2010 tax form 1 68. 2010 tax form 6 68. 2010 tax form 1 67. 2010 tax form 6 67. 2010 tax form 2 66. 2010 tax form 7 66. 2010 tax form 3 65. 2010 tax form 9 65. 2010 tax form 6 65. 2010 tax form 2 23 68. 2010 tax form 7 68. 2010 tax form 2 67. 2010 tax form 6 67. 2010 tax form 1 66. 2010 tax form 6 66. 2010 tax form 2 65. 2010 tax form 7 65. 2010 tax form 3 64. 2010 tax form 9 64. 2010 tax form 6 24 68. 2010 tax form 3 67. 2010 tax form 7 67. 2010 tax form 2 66. 2010 tax form 6 66. 2010 tax form 1 65. 2010 tax form 6 65. 2010 tax form 2 64. 2010 tax form 7 64. 2010 tax form 3 63. 2010 tax form 9 25 67. 2010 tax form 9 67. 2010 tax form 3 66. 2010 tax form 7 66. 2010 tax form 2 65. 2010 tax form 6 65. 2010 tax form 1 64. 2010 tax form 6 64. 2010 tax form 2 63. 2010 tax form 7 63. 2010 tax form 3 26 67. 2010 tax form 5 66. 2010 tax form 9 66. 2010 tax form 3 65. 2010 tax form 7 65. 2010 tax form 2 64. 2010 tax form 6 64. 2010 tax form 1 63. 2010 tax form 6 63. 2010 tax form 2 62. 2010 tax form 8 27 67. 2010 tax form 2 66. 2010 tax form 6 65. 2010 tax form 9 65. 2010 tax form 3 64. 2010 tax form 7 64. 2010 tax form 2 63. 2010 tax form 6 63. 2010 tax form 1 62. 2010 tax form 7 62. 2010 tax form 2 28 66. 2010 tax form 9 66. 2010 tax form 2 65. 2010 tax form 6 64. 2010 tax form 9 64. 2010 tax form 3 63. 2010 tax form 7 63. 2010 tax form 2 62. 2010 tax form 7 62. 2010 tax form 1 61. 2010 tax form 7 29 66. 2010 tax form 6 65. 2010 tax form 9 65. 2010 tax form 2 64. 2010 tax form 6 63. 2010 tax form 9 63. 2010 tax form 3 62. 2010 tax form 8 62. 2010 tax form 2 61. 2010 tax form 7 61. 2010 tax form 2 30 66. 2010 tax form 3 65. 2010 tax form 6 64. 2010 tax form 9 64. 2010 tax form 2 63. 2010 tax form 6 62. 2010 tax form 9 62. 2010 tax form 3 61. 2010 tax form 8 61. 2010 tax form 2 60. 2010 tax form 7 31 66. 2010 tax form 1 65. 2010 tax form 3 64. 2010 tax form 6 63. 2010 tax form 9 63. 2010 tax form 2 62. 2010 tax form 6 62. 2010 tax form 0 61. 2010 tax form 4 60. 2010 tax form 8 60. 2010 tax form 2 32 65. 2010 tax form 8 65. 2010 tax form 1 64. 2010 tax form 3 63. 2010 tax form 6 62. 2010 tax form 9 62. 2010 tax form 2 61. 2010 tax form 6 61. 2010 tax form 0 60. 2010 tax form 4 59. 2010 tax form 8 33 65. 2010 tax form 6 64. 2010 tax form 8 64. 2010 tax form 1 63. 2010 tax form 3 62. 2010 tax form 6 61. 2010 tax form 9 61. 2010 tax form 3 60. 2010 tax form 6 60. 2010 tax form 0 59. 2010 tax form 4 34 65. 2010 tax form 4 64. 2010 tax form 6 63. 2010 tax form 8 63. 2010 tax form 1 62. 2010 tax form 3 61. 2010 tax form 6 60. 2010 tax form 9 60. 2010 tax form 3 59. 2010 tax form 6 59. 2010 tax form 0 35 65. 2010 tax form 2 64. 2010 tax form 4 63. 2010 tax form 6 62. 2010 tax form 8 62. 2010 tax form 1 61. 2010 tax form 4 60. 2010 tax form 6 59. 2010 tax form 9 59. 2010 tax form 3 58. 2010 tax form 6 36 65. 2010 tax form 0 64. 2010 tax form 2 63. 2010 tax form 4 62. 2010 tax form 6 61. 2010 tax form 9 61. 2010 tax form 1 60. 2010 tax form 4 59. 2010 tax form 6 59. 2010 tax form 0 58. 2010 tax form 3 37 64. 2010 tax form 9 64. 2010 tax form 0 63. 2010 tax form 2 62. 2010 tax form 4 61. 2010 tax form 6 60. 2010 tax form 9 60. 2010 tax form 1 59. 2010 tax form 4 58. 2010 tax form 7 58. 2010 tax form 0 38 64. 2010 tax form 7 63. 2010 tax form 9 63. 2010 tax form 0 62. 2010 tax form 2 61. 2010 tax form 4 60. 2010 tax form 6 59. 2010 tax form 9 59. 2010 tax form 1 58. 2010 tax form 4 57. 2010 tax form 7 39 64. 2010 tax form 6 63. 2010 tax form 7 62. 2010 tax form 9 62. 2010 tax form 1 61. 2010 tax form 2 60. 2010 tax form 4 59. 2010 tax form 6 58. 2010 tax form 9 58. 2010 tax form 1 57. 2010 tax form 4 40 64. 2010 tax form 4 63. 2010 tax form 6 62. 2010 tax form 7 61. 2010 tax form 9 61. 2010 tax form 1 60. 2010 tax form 2 59. 2010 tax form 4 58. 2010 tax form 7 57. 2010 tax form 9 57. 2010 tax form 1 41 64. 2010 tax form 3 63. 2010 tax form 5 62. 2010 tax form 6 61. 2010 tax form 7 60. 2010 tax form 9 60. 2010 tax form 1 59. 2010 tax form 3 58. 2010 tax form 5 57. 2010 tax form 7 56. 2010 tax form 9 42 64. 2010 tax form 2 63. 2010 tax form 3 62. 2010 tax form 5 61. 2010 tax form 6 60. 2010 tax form 8 59. 2010 tax form 9 59. 2010 tax form 1 58. 2010 tax form 3 57. 2010 tax form 5 56. 2010 tax form 7 43 64. 2010 tax form 1 63. 2010 tax form 2 62. 2010 tax form 4 61. 2010 tax form 5 60. 2010 tax form 6 59. 2010 tax form 8 58. 2010 tax form 9 58. 2010 tax form 1 57. 2010 tax form 3 56. 2010 tax form 5 44 64. 2010 tax form 0 63. 2010 tax form 1 62. 2010 tax form 2 61. 2010 tax form 4 60. 2010 tax form 5 59. 2010 tax form 6 58. 2010 tax form 8 57. 2010 tax form 9 57. 2010 tax form 1 56. 2010 tax form 3 45 64. 2010 tax form 0 63. 2010 tax form 0 62. 2010 tax form 2 61. 2010 tax form 3 60. 2010 tax form 4 59. 2010 tax form 5 58. 2010 tax form 6 57. 2010 tax form 8 56. 2010 tax form 9 56. 2010 tax form 1 46 63. 2010 tax form 9 63. 2010 tax form 0 62. 2010 tax form 1 61. 2010 tax form 2 60. 2010 tax form 3 59. 2010 tax form 4 58. 2010 tax form 5 57. 2010 tax form 7 56. 2010 tax form 8 56. 2010 tax form 0 47 63. 2010 tax form 8 62. 2010 tax form 9 62. 2010 tax form 0 61. 2010 tax form 1 60. 2010 tax form 2 59. 2010 tax form 3 58. 2010 tax form 4 57. 2010 tax form 5 56. 2010 tax form 7 55. 2010 tax form 8 48 63. 2010 tax form 7 62. 2010 tax form 8 61. 2010 tax form 9 61. 2010 tax form 0 60. 2010 tax form 1 59. 2010 tax form 2 58. 2010 tax form 3 57. 2010 tax form 4 56. 2010 tax form 5 55. 2010 tax form 7 49 63. 2010 tax form 7 62. 2010 tax form 8 61. 2010 tax form 8 60. 2010 tax form 9 60. 2010 tax form 0 59. 2010 tax form 1 58. 2010 tax form 2 57. 2010 tax form 3 56. 2010 tax form 4 55. 2010 tax form 6 50 63. 2010 tax form 6 62. 2010 tax form 7 61. 2010 tax form 8 60. 2010 tax form 8 59. 2010 tax form 9 59. 2010 tax form 0 58. 2010 tax form 1 57. 2010 tax form 2 56. 2010 tax form 3 55. 2010 tax form 4 51 63. 2010 tax form 6 62. 2010 tax form 6 61. 2010 tax form 7 60. 2010 tax form 8 59. 2010 tax form 9 58. 2010 tax form 9 58. 2010 tax form 0 57. 2010 tax form 1 56. 2010 tax form 2 55. 2010 tax form 3 52 63. 2010 tax form 5 62. 2010 tax form 6 61. 2010 tax form 7 60. 2010 tax form 7 59. 2010 tax form 8 58. 2010 tax form 9 58. 2010 tax form 0 57. 2010 tax form 1 56. 2010 tax form 1 55. 2010 tax form 2 53 63. 2010 tax form 5 62. 2010 tax form 5 61. 2010 tax form 6 60. 2010 tax form 7 59. 2010 tax form 7 58. 2010 tax form 8 57. 2010 tax form 9 57. 2010 tax form 0 56. 2010 tax form 1 55. 2010 tax form 2 54 63. 2010 tax form 5 62. 2010 tax form 5 61. 2010 tax form 6 60. 2010 tax form 6 59. 2010 tax form 7 58. 2010 tax form 8 57. 2010 tax form 8 56. 2010 tax form 9 56. 2010 tax form 0 55. 2010 tax form 1 55 63. 2010 tax form 4 62. 2010 tax form 5 61. 2010 tax form 5 60. 2010 tax form 6 59. 2010 tax form 6 58. 2010 tax form 7 57. 2010 tax form 8 56. 2010 tax form 8 55. 2010 tax form 9 55. 2010 tax form 0 56 63. 2010 tax form 4 62. 2010 tax form 4 61. 2010 tax form 5 60. 2010 tax form 5 59. 2010 tax form 6 58. 2010 tax form 7 57. 2010 tax form 7 56. 2010 tax form 8 55. 2010 tax form 9 54. 2010 tax form 9 57 63. 2010 tax form 4 62. 2010 tax form 4 61. 2010 tax form 5 60. 2010 tax form 5 59. 2010 tax form 6 58. 2010 tax form 6 57. 2010 tax form 7 56. 2010 tax form 7 55. 2010 tax form 8 54. 2010 tax form 9 58 63. 2010 tax form 3 62. 2010 tax form 4 61. 2010 tax form 4 60. 2010 tax form 5 59. 2010 tax form 5 58. 2010 tax form 6 57. 2010 tax form 6 56. 2010 tax form 7 55. 2010 tax form 8 54. 2010 tax form 8 59 63. 2010 tax form 3 62. 2010 tax form 3 61. 2010 tax form 4 60. 2010 tax form 4 59. 2010 tax form 5 58. 2010 tax form 5 57. 2010 tax form 6 56. 2010 tax form 7 55. 2010 tax form 7 54. 2010 tax form 8 Appendix C. 2010 tax 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 60 63. 2010 tax form 3 62. 2010 tax form 3 61. 2010 tax form 4 60. 2010 tax form 4 59. 2010 tax form 5 58. 2010 tax form 5 57. 2010 tax form 6 56. 2010 tax form 6 55. 2010 tax form 7 54. 2010 tax form 7 61 63. 2010 tax form 3 62. 2010 tax form 3 61. 2010 tax form 3 60. 2010 tax form 4 59. 2010 tax form 4 58. 2010 tax form 5 57. 2010 tax form 5 56. 2010 tax form 6 55. 2010 tax form 6 54. 2010 tax form 7 62 63. 2010 tax form 2 62. 2010 tax form 3 61. 2010 tax form 3 60. 2010 tax form 4 59. 2010 tax form 4 58. 2010 tax form 4 57. 2010 tax form 5 56. 2010 tax form 5 55. 2010 tax form 6 54. 2010 tax form 7 63 63. 2010 tax form 2 62. 2010 tax form 3 61. 2010 tax form 3 60. 2010 tax form 3 59. 2010 tax form 4 58. 2010 tax form 4 57. 2010 tax form 5 56. 2010 tax form 5 55. 2010 tax form 6 54. 2010 tax form 6 64 63. 2010 tax form 2 62. 2010 tax form 2 61. 2010 tax form 3 60. 2010 tax form 3 59. 2010 tax form 4 58. 2010 tax form 4 57. 2010 tax form 4 56. 2010 tax form 5 55. 2010 tax form 5 54. 2010 tax form 6 65 63. 2010 tax form 2 62. 2010 tax form 2 61. 2010 tax form 3 60. 2010 tax form 3 59. 2010 tax form 3 58. 2010 tax form 4 57. 2010 tax form 4 56. 2010 tax form 5 55. 2010 tax form 5 54. 2010 tax form 6 66 63. 2010 tax form 2 62. 2010 tax form 2 61. 2010 tax form 2 60. 2010 tax form 3 59. 2010 tax form 3 58. 2010 tax form 4 57. 2010 tax form 4 56. 2010 tax form 4 55. 2010 tax form 5 54. 2010 tax form 5 67 63. 2010 tax form 2 62. 2010 tax form 2 61. 2010 tax form 2 60. 2010 tax form 3 59. 2010 tax form 3 58. 2010 tax form 3 57. 2010 tax form 4 56. 2010 tax form 4 55. 2010 tax form 5 54. 2010 tax form 5 68 63. 2010 tax form 1 62. 2010 tax form 2 61. 2010 tax form 2 60. 2010 tax form 2 59. 2010 tax form 3 58. 2010 tax form 3 57. 2010 tax form 4 56. 2010 tax form 4 55. 2010 tax form 4 54. 2010 tax form 5 69 63. 2010 tax form 1 62. 2010 tax form 2 61. 2010 tax form 2 60. 2010 tax form 2 59. 2010 tax form 3 58. 2010 tax form 3 57. 2010 tax form 3 56. 2010 tax form 4 55. 2010 tax form 4 54. 2010 tax form 5 70 63. 2010 tax form 1 62. 2010 tax form 2 61. 2010 tax form 2 60. 2010 tax form 2 59. 2010 tax form 3 58. 2010 tax form 3 57. 2010 tax form 3 56. 2010 tax form 4 55. 2010 tax form 4 54. 2010 tax form 4 71 63. 2010 tax form 1 62. 2010 tax form 1 61. 2010 tax form 2 60. 2010 tax form 2 59. 2010 tax form 2 58. 2010 tax form 3 57. 2010 tax form 3 56. 2010 tax form 4 55. 2010 tax form 4 54. 2010 tax form 4 72 63. 2010 tax form 1 62. 2010 tax form 1 61. 2010 tax form 2 60. 2010 tax form 2 59. 2010 tax form 2 58. 2010 tax form 3 57. 2010 tax form 3 56. 2010 tax form 3 55. 2010 tax form 4 54. 2010 tax form 4 73 63. 2010 tax form 1 62. 2010 tax form 1 61. 2010 tax form 2 60. 2010 tax form 2 59. 2010 tax form 2 58. 2010 tax form 3 57. 2010 tax form 3 56. 2010 tax form 3 55. 2010 tax form 4 54. 2010 tax form 4 74 63. 2010 tax form 1 62. 2010 tax form 1 61. 2010 tax form 2 60. 2010 tax form 2 59. 2010 tax form 2 58. 2010 tax form 2 57. 2010 tax form 3 56. 2010 tax form 3 55. 2010 tax form 4 54. 2010 tax form 4 75 63. 2010 tax form 1 62. 2010 tax form 1 61. 2010 tax form 1 60. 2010 tax form 2 59. 2010 tax form 2 58. 2010 tax form 2 57. 2010 tax form 3 56. 2010 tax form 3 55. 2010 tax form 3 54. 2010 tax form 4 76 63. 2010 tax form 1 62. 2010 tax form 1 61. 2010 tax form 1 60. 2010 tax form 2 59. 2010 tax form 2 58. 2010 tax form 2 57. 2010 tax form 3 56. 2010 tax form 3 55. 2010 tax form 3 54. 2010 tax form 4 77 63. 2010 tax form 1 62. 2010 tax form 1 61. 2010 tax form 1 60. 2010 tax form 2 59. 2010 tax form 2 58. 2010 tax form 2 57. 2010 tax form 3 56. 2010 tax form 3 55. 2010 tax form 3 54. 2010 tax form 4 78 63. 2010 tax form 1 62. 2010 tax form 1 61. 2010 tax form 1 60. 2010 tax form 2 59. 2010 tax form 2 58. 2010 tax form 2 57. 2010 tax form 3 56. 2010 tax form 3 55. 2010 tax form 3 54. 2010 tax form 4 79 63. 2010 tax form 1 62. 2010 tax form 1 61. 2010 tax form 1 60. 2010 tax form 2 59. 2010 tax form 2 58. 2010 tax form 2 57. 2010 tax form 2 56. 2010 tax form 3 55. 2010 tax form 3 54. 2010 tax form 3 80 63. 2010 tax form 1 62. 2010 tax form 1 61. 2010 tax form 1 60. 2010 tax form 1 59. 2010 tax form 2 58. 2010 tax form 2 57. 2010 tax form 2 56. 2010 tax form 3 55. 2010 tax form 3 54. 2010 tax form 3 81 63. 2010 tax form 1 62. 2010 tax form 1 61. 2010 tax form 1 60. 2010 tax form 1 59. 2010 tax form 2 58. 2010 tax form 2 57. 2010 tax form 2 56. 2010 tax form 3 55. 2010 tax form 3 54. 2010 tax form 3 82 63. 2010 tax form 1 62. 2010 tax form 1 61. 2010 tax form 1 60. 2010 tax form 1 59. 2010 tax form 2 58. 2010 tax form 2 57. 2010 tax form 2 56. 2010 tax form 3 55. 2010 tax form 3 54. 2010 tax form 3 83 63. 2010 tax form 1 62. 2010 tax form 1 61. 2010 tax form 1 60. 2010 tax form 1 59. 2010 tax form 2 58. 2010 tax form 2 57. 2010 tax form 2 56. 2010 tax form 3 55. 2010 tax form 3 54. 2010 tax form 3 84 63. 2010 tax form 0 62. 2010 tax form 1 61. 2010 tax form 1 60. 2010 tax form 1 59. 2010 tax form 2 58. 2010 tax form 2 57. 2010 tax form 2 56. 2010 tax form 3 55. 2010 tax form 3 54. 2010 tax form 3 85 63. 2010 tax form 0 62. 2010 tax form 1 61. 2010 tax form 1 60. 2010 tax form 1 59. 2010 tax form 2 58. 2010 tax form 2 57. 2010 tax form 2 56. 2010 tax form 3 55. 2010 tax form 3 54. 2010 tax form 3 86 63. 2010 tax form 0 62. 2010 tax form 1 61. 2010 tax form 1 60. 2010 tax form 1 59. 2010 tax form 2 58. 2010 tax form 2 57. 2010 tax form 2 56. 2010 tax form 2 55. 2010 tax form 3 54. 2010 tax form 3 87 63. 2010 tax form 0 62. 2010 tax form 1 61. 2010 tax form 1 60. 2010 tax form 1 59. 2010 tax form 2 58. 2010 tax form 2 57. 2010 tax form 2 56. 2010 tax form 2 55. 2010 tax form 3 54. 2010 tax form 3 88 63. 2010 tax form 0 62. 2010 tax form 1 61. 2010 tax form 1 60. 2010 tax form 1 59. 2010 tax form 2 58. 2010 tax form 2 57. 2010 tax form 2 56. 2010 tax form 2 55. 2010 tax form 3 54. 2010 tax form 3 89 63. 2010 tax form 0 62. 2010 tax form 1 61. 2010 tax form 1 60. 2010 tax form 1 59. 2010 tax form 1 58. 2010 tax form 2 57. 2010 tax form 2 56. 2010 tax form 2 55. 2010 tax form 3 54. 2010 tax form 3 90 63. 2010 tax form 0 62. 2010 tax form 1 61. 2010 tax form 1 60. 2010 tax form 1 59. 2010 tax form 1 58. 2010 tax form 2 57. 2010 tax form 2 56. 2010 tax form 2 55. 2010 tax form 3 54. 2010 tax form 3 91 63. 2010 tax form 0 62. 2010 tax form 1 61. 2010 tax form 1 60. 2010 tax form 1 59. 2010 tax form 1 58. 2010 tax form 2 57. 2010 tax form 2 56. 2010 tax form 2 55. 2010 tax form 3 54. 2010 tax form 3 92 63. 2010 tax form 0 62. 2010 tax form 1 61. 2010 tax form 1 60. 2010 tax form 1 59. 2010 tax form 1 58. 2010 tax form 2 57. 2010 tax form 2 56. 2010 tax form 2 55. 2010 tax form 3 54. 2010 tax form 3 93 63. 2010 tax form 0 62. 2010 tax form 1 61. 2010 tax form 1 60. 2010 tax form 1 59. 2010 tax form 1 58. 2010 tax form 2 57. 2010 tax form 2 56. 2010 tax form 2 55. 2010 tax form 3 54. 2010 tax form 3 94 63. 2010 tax form 0 62. 2010 tax form 1 61. 2010 tax form 1 60. 2010 tax form 1 59. 2010 tax form 1 58. 2010 tax form 2 57. 2010 tax form 2 56. 2010 tax form 2 55. 2010 tax form 3 54. 2010 tax form 3 95 63. 2010 tax form 0 62. 2010 tax form 1 61. 2010 tax form 1 60. 2010 tax form 1 59. 2010 tax form 1 58. 2010 tax form 2 57. 2010 tax form 2 56. 2010 tax form 2 55. 2010 tax form 3 54. 2010 tax form 3 96 63. 2010 tax form 0 62. 2010 tax form 1 61. 2010 tax form 1 60. 2010 tax form 1 59. 2010 tax form 1 58. 2010 tax form 2 57. 2010 tax form 2 56. 2010 tax form 2 55. 2010 tax form 3 54. 2010 tax form 3 97 63. 2010 tax form 0 62. 2010 tax form 1 61. 2010 tax form 1 60. 2010 tax form 1 59. 2010 tax form 1 58. 2010 tax form 2 57. 2010 tax form 2 56. 2010 tax form 2 55. 2010 tax form 3 54. 2010 tax form 3 98 63. 2010 tax form 0 62. 2010 tax form 1 61. 2010 tax form 1 60. 2010 tax form 1 59. 2010 tax form 1 58. 2010 tax form 2 57. 2010 tax form 2 56. 2010 tax form 2 55. 2010 tax form 3 54. 2010 tax form 3 99 63. 2010 tax form 0 62. 2010 tax form 1 61. 2010 tax form 1 60. 2010 tax form 1 59. 2010 tax form 1 58. 2010 tax form 2 57. 2010 tax form 2 56. 2010 tax form 2 55. 2010 tax form 3 54. 2010 tax form 3 Appendix C. 2010 tax 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. 2010 tax form 0 62. 2010 tax form 1 61. 2010 tax form 1 60. 2010 tax form 1 59. 2010 tax form 1 58. 2010 tax form 2 57. 2010 tax form 2 56. 2010 tax form 2 55. 2010 tax form 3 54. 2010 tax form 3 101 63. 2010 tax form 0 62. 2010 tax form 1 61. 2010 tax form 1 60. 2010 tax form 1 59. 2010 tax form 1 58. 2010 tax form 2 57. 2010 tax form 2 56. 2010 tax form 2 55. 2010 tax form 3 54. 2010 tax form 3 102 63. 2010 tax form 0 62. 2010 tax form 1 61. 2010 tax form 1 60. 2010 tax form 1 59. 2010 tax form 1 58. 2010 tax form 2 57. 2010 tax form 2 56. 2010 tax form 2 55. 2010 tax form 3 54. 2010 tax form 3 103 63. 2010 tax form 0 62. 2010 tax form 1 61. 2010 tax form 1 60. 2010 tax form 1 59. 2010 tax form 1 58. 2010 tax form 2 57. 2010 tax form 2 56. 2010 tax form 2 55. 2010 tax form 3 54. 2010 tax form 3 104 63. 2010 tax form 0 62. 2010 tax form 1 61. 2010 tax form 1 60. 2010 tax form 1 59. 2010 tax form 1 58. 2010 tax form 2 57. 2010 tax form 2 56. 2010 tax form 2 55. 2010 tax form 3 54. 2010 tax form 3 105 63. 2010 tax form 0 62. 2010 tax form 1 61. 2010 tax form 1 60. 2010 tax form 1 59. 2010 tax form 1 58. 2010 tax form 2 57. 2010 tax form 2 56. 2010 tax form 2 55. 2010 tax form 3 54. 2010 tax form 3 106 63. 2010 tax form 0 62. 2010 tax form 1 61. 2010 tax form 1 60. 2010 tax form 1 59. 2010 tax form 1 58. 2010 tax form 2 57. 2010 tax form 2 56. 2010 tax form 2 55. 2010 tax form 3 54. 2010 tax form 3 107 63. 2010 tax form 0 62. 2010 tax form 1 61. 2010 tax form 1 60. 2010 tax form 1 59. 2010 tax form 1 58. 2010 tax form 2 57. 2010 tax form 2 56. 2010 tax form 2 55. 2010 tax form 3 54. 2010 tax form 3 108 63. 2010 tax form 0 62. 2010 tax form 1 61. 2010 tax form 1 60. 2010 tax form 1 59. 2010 tax form 1 58. 2010 tax form 2 57. 2010 tax form 2 56. 2010 tax form 2 55. 2010 tax form 3 54. 2010 tax form 3 109 63. 2010 tax form 0 62. 2010 tax form 1 61. 2010 tax form 1 60. 2010 tax form 1 59. 2010 tax form 1 58. 2010 tax form 2 57. 2010 tax form 2 56. 2010 tax form 2 55. 2010 tax form 3 54. 2010 tax form 3 110 63. 2010 tax form 0 62. 2010 tax form 1 61. 2010 tax form 1 60. 2010 tax form 1 59. 2010 tax form 1 58. 2010 tax form 2 57. 2010 tax form 2 56. 2010 tax form 2 55. 2010 tax form 3 54. 2010 tax form 3 111 63. 2010 tax form 0 62. 2010 tax form 1 61. 2010 tax form 1 60. 2010 tax form 1 59. 2010 tax form 1 58. 2010 tax form 2 57. 2010 tax form 2 56. 2010 tax form 2 55. 2010 tax form 3 54. 2010 tax form 3 112 63. 2010 tax form 0 62. 2010 tax form 1 61. 2010 tax form 1 60. 2010 tax form 1 59. 2010 tax form 1 58. 2010 tax form 2 57. 2010 tax form 2 56. 2010 tax form 2 55. 2010 tax form 3 54. 2010 tax form 3 113 63. 2010 tax form 0 62. 2010 tax form 1 61. 2010 tax form 1 60. 2010 tax form 1 59. 2010 tax form 1 58. 2010 tax form 2 57. 2010 tax form 2 56. 2010 tax form 2 55. 2010 tax form 3 54. 2010 tax form 3 114 63. 2010 tax form 0 62. 2010 tax form 1 61. 2010 tax form 1 60. 2010 tax form 1 59. 2010 tax form 1 58. 2010 tax form 2 57. 2010 tax form 2 56. 2010 tax form 2 55. 2010 tax form 3 54. 2010 tax form 3 115+ 63. 2010 tax form 0 62. 2010 tax form 1 61. 2010 tax form 1 60. 2010 tax form 1 59. 2010 tax form 1 58. 2010 tax form 2 57. 2010 tax form 2 56. 2010 tax form 2 55. 2010 tax form 3 54. 2010 tax 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. 2010 tax form 2 59. 2010 tax form 7 59. 2010 tax form 2 58. 2010 tax form 8 58. 2010 tax form 4 58. 2010 tax form 0 57. 2010 tax form 6 57. 2010 tax form 3 57. 2010 tax form 0 56. 2010 tax form 7 31 59. 2010 tax form 7 59. 2010 tax form 2 58. 2010 tax form 7 58. 2010 tax form 2 57. 2010 tax form 8 57. 2010 tax form 4 57. 2010 tax form 0 56. 2010 tax form 6 56. 2010 tax form 3 56. 2010 tax form 0 32 59. 2010 tax form 2 58. 2010 tax form 7 58. 2010 tax form 2 57. 2010 tax form 7 57. 2010 tax form 2 56. 2010 tax form 8 56. 2010 tax form 4 56. 2010 tax form 0 55. 2010 tax form 6 55. 2010 tax form 3 33 58. 2010 tax form 8 58. 2010 tax form 2 57. 2010 tax form 7 57. 2010 tax form 2 56. 2010 tax form 7 56. 2010 tax form 2 55. 2010 tax form 8 55. 2010 tax form 4 55. 2010 tax form 0 54. 2010 tax form 7 34 58. 2010 tax form 4 57. 2010 tax form 8 57. 2010 tax form 2 56. 2010 tax form 7 56. 2010 tax form 2 55. 2010 tax form 7 55. 2010 tax form 3 54. 2010 tax form 8 54. 2010 tax form 4 54. 2010 tax form 0 35 58. 2010 tax form 0 57. 2010 tax form 4 56. 2010 tax form 8 56. 2010 tax form 2 55. 2010 tax form 7 55. 2010 tax form 2 54. 2010 tax form 7 54. 2010 tax form 3 53. 2010 tax form 8 53. 2010 tax form 4 36 57. 2010 tax form 6 57. 2010 tax form 0 56. 2010 tax form 4 55. 2010 tax form 8 55. 2010 tax form 3 54. 2010 tax form 7 54. 2010 tax form 2 53. 2010 tax form 7 53. 2010 tax form 3 52. 2010 tax form 8 37 57. 2010 tax form 3 56. 2010 tax form 6 56. 2010 tax form 0 55. 2010 tax form 4 54. 2010 tax form 8 54. 2010 tax form 3 53. 2010 tax form 7 53. 2010 tax form 2 52. 2010 tax form 7 52. 2010 tax form 3 38 57. 2010 tax form 0 56. 2010 tax form 3 55. 2010 tax form 6 55. 2010 tax form 0 54. 2010 tax form 4 53. 2010 tax form 8 53. 2010 tax form 3 52. 2010 tax form 7 52. 2010 tax form 2 51. 2010 tax form 7 39 56. 2010 tax form 7 56. 2010 tax form 0 55. 2010 tax form 3 54. 2010 tax form 7 54. 2010 tax form 0 53. 2010 tax form 4 52. 2010 tax form 8 52. 2010 tax form 3 51. 2010 tax form 7 51. 2010 tax form 2 40 56. 2010 tax form 4 55. 2010 tax form 7 55. 2010 tax form 0 54. 2010 tax form 3 53. 2010 tax form 7 53. 2010 tax form 0 52. 2010 tax form 4 51. 2010 tax form 8 51. 2010 tax form 3 50. 2010 tax form 8 41 56. 2010 tax form 1 55. 2010 tax form 4 54. 2010 tax form 7 54. 2010 tax form 0 53. 2010 tax form 3 52. 2010 tax form 7 52. 2010 tax form 0 51. 2010 tax form 4 50. 2010 tax form 9 50. 2010 tax form 3 42 55. 2010 tax form 9 55. 2010 tax form 2 54. 2010 tax form 4 53. 2010 tax form 7 53. 2010 tax form 0 52. 2010 tax form 3 51. 2010 tax form 7 51. 2010 tax form 1 50. 2010 tax form 4 49. 2010 tax form 9 43 55. 2010 tax form 7 54. 2010 tax form 9 54. 2010 tax form 2 53. 2010 tax form 4 52. 2010 tax form 7 52. 2010 tax form 0 51. 2010 tax form 3 50. 2010 tax form 7 50. 2010 tax form 1 49. 2010 tax form 5 44 55. 2010 tax form 5 54. 2010 tax form 7 53. 2010 tax form 9 53. 2010 tax form 2 52. 2010 tax form 4 51. 2010 tax form 7 51. 2010 tax form 0 50. 2010 tax form 4 49. 2010 tax form 7 49. 2010 tax form 1 45 55. 2010 tax form 3 54. 2010 tax form 5 53. 2010 tax form 7 52. 2010 tax form 9 52. 2010 tax form 2 51. 2010 tax form 5 50. 2010 tax form 7 50. 2010 tax form 0 49. 2010 tax form 4 48. 2010 tax form 7 46 55. 2010 tax form 1 54. 2010 tax form 3 53. 2010 tax form 5 52. 2010 tax form 7 52. 2010 tax form 0 51. 2010 tax form 2 50. 2010 tax form 5 49. 2010 tax form 8 49. 2010 tax form 1 48. 2010 tax form 4 47 55. 2010 tax form 0 54. 2010 tax form 1 53. 2010 tax form 3 52. 2010 tax form 5 51. 2010 tax form 7 51. 2010 tax form 0 50. 2010 tax form 2 49. 2010 tax form 5 48. 2010 tax form 8 48. 2010 tax form 1 48 54. 2010 tax form 8 54. 2010 tax form 0 53. 2010 tax form 2 52. 2010 tax form 3 51. 2010 tax form 5 50. 2010 tax form 8 50. 2010 tax form 0 49. 2010 tax form 2 48. 2010 tax form 5 47. 2010 tax form 8 Appendix C. 2010 tax 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. 2010 tax form 7 53. 2010 tax form 8 53. 2010 tax form 0 52. 2010 tax form 2 51. 2010 tax form 4 50. 2010 tax form 6 49. 2010 tax form 8 49. 2010 tax form 0 48. 2010 tax form 2 47. 2010 tax form 5 50 54. 2010 tax form 6 53. 2010 tax form 7 52. 2010 tax form 9 52. 2010 tax form 0 51. 2010 tax form 2 50. 2010 tax form 4 49. 2010 tax form 6 48. 2010 tax form 8 48. 2010 tax form 0 47. 2010 tax form 3 51 54. 2010 tax form 5 53. 2010 tax form 6 52. 2010 tax form 7 51. 2010 tax form 9 51. 2010 tax form 0 50. 2010 tax form 2 49. 2010 tax form 4 48. 2010 tax form 6 47. 2010 tax form 8 47. 2010 tax form 0 52 54. 2010 tax form 4 53. 2010 tax form 5 52. 2010 tax form 6 51. 2010 tax form 7 50. 2010 tax form 9 50. 2010 tax form 0 49. 2010 tax form 2 48. 2010 tax form 4 47. 2010 tax form 6 46. 2010 tax form 8 53 54. 2010 tax form 3 53. 2010 tax form 4 52. 2010 tax form 5 51. 2010 tax form 6 50. 2010 tax form 8 49. 2010 tax form 9 49. 2010 tax form 1 48. 2010 tax form 2 47. 2010 tax form 4 46. 2010 tax form 6 54 54. 2010 tax form 2 53. 2010 tax form 3 52. 2010 tax form 4 51. 2010 tax form 5 50. 2010 tax form 6 49. 2010 tax form 8 48. 2010 tax form 9 48. 2010 tax form 1 47. 2010 tax form 2 46. 2010 tax form 4 55 54. 2010 tax form 1 53. 2010 tax form 2 52. 2010 tax form 3 51. 2010 tax form 4 50. 2010 tax form 5 49. 2010 tax form 7 48. 2010 tax form 8 47. 2010 tax form 9 47. 2010 tax form 1 46. 2010 tax form 3 56 54. 2010 tax form 0 53. 2010 tax form 1 52. 2010 tax form 2 51. 2010 tax form 3 50. 2010 tax form 4 49. 2010 tax form 5 48. 2010 tax form 7 47. 2010 tax form 8 47. 2010 tax form 0 46. 2010 tax form 1 57 54. 2010 tax form 0 53. 2010 tax form 0 52. 2010 tax form 1 51. 2010 tax form 2 50. 2010 tax form 3 49. 2010 tax form 4 48. 2010 tax form 6 47. 2010 tax form 7 46. 2010 tax form 8 46. 2010 tax form 0 58 53. 2010 tax form 9 53. 2010 tax form 0 52. 2010 tax form 1 51. 2010 tax form 2 50. 2010 tax form 3 49. 2010 tax form 4 48. 2010 tax form 5 47. 2010 tax form 6 46. 2010 tax form 7 45. 2010 tax form 8 59 53. 2010 tax form 8 52. 2010 tax form 9 52. 2010 tax form 0 51. 2010 tax form 1 50. 2010 tax form 2 49. 2010 tax form 3 48. 2010 tax form 4 47. 2010 tax form 5 46. 2010 tax form 6 45. 2010 tax form 7 60 53. 2010 tax form 8 52. 2010 tax form 9 51. 2010 tax form 9 51. 2010 tax form 0 50. 2010 tax form 1 49. 2010 tax form 2 48. 2010 tax form 3 47. 2010 tax form 4 46. 2010 tax form 5 45. 2010 tax form 6 61 53. 2010 tax form 8 52. 2010 tax form 8 51. 2010 tax form 9 51. 2010 tax form 0 50. 2010 tax form 0 49. 2010 tax form 1 48. 2010 tax form 2 47. 2010 tax form 3 46. 2010 tax form 4 45. 2010 tax form 5 62 53. 2010 tax form 7 52. 2010 tax form 8 51. 2010 tax form 8 50. 2010 tax form 9 50. 2010 tax form 0 49. 2010 tax form 1 48. 2010 tax form 1 47. 2010 tax form 2 46. 2010 tax form 3 45. 2010 tax form 4 63 53. 2010 tax form 7 52. 2010 tax form 7 51. 2010 tax form 8 50. 2010 tax form 9 49. 2010 tax form 9 49. 2010 tax form 0 48. 2010 tax form 1 47. 2010 tax form 2 46. 2010 tax form 3 45. 2010 tax form 3 64 53. 2010 tax form 6 52. 2010 tax form 7 51. 2010 tax form 8 50. 2010 tax form 8 49. 2010 tax form 9 48. 2010 tax form 9 48. 2010 tax form 0 47. 2010 tax form 1 46. 2010 tax form 2 45. 2010 tax form 3 65 53. 2010 tax form 6 52. 2010 tax form 7 51. 2010 tax form 7 50. 2010 tax form 8 49. 2010 tax form 8 48. 2010 tax form 9 48. 2010 tax form 0 47. 2010 tax form 0 46. 2010 tax form 1 45. 2010 tax form 2 66 53. 2010 tax form 6 52. 2010 tax form 6 51. 2010 tax form 7 50. 2010 tax form 7 49. 2010 tax form 8 48. 2010 tax form 9 47. 2010 tax form 9 47. 2010 tax form 0 46. 2010 tax form 1 45. 2010 tax form 1 67 53. 2010 tax form 6 52. 2010 tax form 6 51. 2010 tax form 7 50. 2010 tax form 7 49. 2010 tax form 8 48. 2010 tax form 8 47. 2010 tax form 9 46. 2010 tax form 9 46. 2010 tax form 0 45. 2010 tax form 1 68 53. 2010 tax form 5 52. 2010 tax form 6 51. 2010 tax form 6 50. 2010 tax form 7 49. 2010 tax form 7 48. 2010 tax form 8 47. 2010 tax form 8 46. 2010 tax form 9 46. 2010 tax form 0 45. 2010 tax form 0 69 53. 2010 tax form 5 52. 2010 tax form 6 51. 2010 tax form 6 50. 2010 tax form 6 49. 2010 tax form 7 48. 2010 tax form 7 47. 2010 tax form 8 46. 2010 tax form 9 45. 2010 tax form 9 45. 2010 tax form 0 70 53. 2010 tax form 5 52. 2010 tax form 5 51. 2010 tax form 6 50. 2010 tax form 6 49. 2010 tax form 7 48. 2010 tax form 7 47. 2010 tax form 8 46. 2010 tax form 8 45. 2010 tax form 9 44. 2010 tax form 9 71 53. 2010 tax form 5 52. 2010 tax form 5 51. 2010 tax form 6 50. 2010 tax form 6 49. 2010 tax form 6 48. 2010 tax form 7 47. 2010 tax form 7 46. 2010 tax form 8 45. 2010 tax form 9 44. 2010 tax form 9 72 53. 2010 tax form 5 52. 2010 tax form 5 51. 2010 tax form 5 50. 2010 tax form 6 49. 2010 tax form 6 48. 2010 tax form 7 47. 2010 tax form 7 46. 2010 tax form 8 45. 2010 tax form 8 44. 2010 tax form 9 73 53. 2010 tax form 4 52. 2010 tax form 5 51. 2010 tax form 5 50. 2010 tax form 6 49. 2010 tax form 6 48. 2010 tax form 6 47. 2010 tax form 7 46. 2010 tax form 7 45. 2010 tax form 8 44. 2010 tax form 8 74 53. 2010 tax form 4 52. 2010 tax form 5 51. 2010 tax form 5 50. 2010 tax form 5 49. 2010 tax form 6 48. 2010 tax form 6 47. 2010 tax form 7 46. 2010 tax form 7 45. 2010 tax form 8 44. 2010 tax form 8 75 53. 2010 tax form 4 52. 2010 tax form 5 51. 2010 tax form 5 50. 2010 tax form 5 49. 2010 tax form 6 48. 2010 tax form 6 47. 2010 tax form 7 46. 2010 tax form 7 45. 2010 tax form 7 44. 2010 tax form 8 76 53. 2010 tax form 4 52. 2010 tax form 4 51. 2010 tax form 5 50. 2010 tax form 5 49. 2010 tax form 6 48. 2010 tax form 6 47. 2010 tax form 6 46. 2010 tax form 7 45. 2010 tax form 7 44. 2010 tax form 8 77 53. 2010 tax form 4 52. 2010 tax form 4 51. 2010 tax form 5 50. 2010 tax form 5 49. 2010 tax form 5 48. 2010 tax form 6 47. 2010 tax form 6 46. 2010 tax form 7 45. 2010 tax form 7 44. 2010 tax form 8 78 53. 2010 tax form 4 52. 2010 tax form 4 51. 2010 tax form 5 50. 2010 tax form 5 49. 2010 tax form 5 48. 2010 tax form 6 47. 2010 tax form 6 46. 2010 tax form 6 45. 2010 tax form 7 44. 2010 tax form 7 79 53. 2010 tax form 4 52. 2010 tax form 4 51. 2010 tax form 5 50. 2010 tax form 5 49. 2010 tax form 5 48. 2010 tax form 6 47. 2010 tax form 6 46. 2010 tax form 6 45. 2010 tax form 7 44. 2010 tax form 7 80 53. 2010 tax form 4 52. 2010 tax form 4 51. 2010 tax form 4 50. 2010 tax form 5 49. 2010 tax form 5 48. 2010 tax form 5 47. 2010 tax form 6 46. 2010 tax form 6 45. 2010 tax form 7 44. 2010 tax form 7 81 53. 2010 tax form 4 52. 2010 tax form 4 51. 2010 tax form 4 50. 2010 tax form 5 49. 2010 tax form 5 48. 2010 tax form 5 47. 2010 tax form 6 46. 2010 tax form 6 45. 2010 tax form 7 44. 2010 tax form 7 82 53. 2010 tax form 4 52. 2010 tax form 4 51. 2010 tax form 4 50. 2010 tax form 5 49. 2010 tax form 5 48. 2010 tax form 5 47. 2010 tax form 6 46. 2010 tax form 6 45. 2010 tax form 6 44. 2010 tax form 7 83 53. 2010 tax form 4 52. 2010 tax form 4 51. 2010 tax form 4 50. 2010 tax form 5 49. 2010 tax form 5 48. 2010 tax form 5 47. 2010 tax form 6 46. 2010 tax form 6 45. 2010 tax form 6 44. 2010 tax form 7 84 53. 2010 tax form 4 52. 2010 tax form 4 51. 2010 tax form 4 50. 2010 tax form 5 49. 2010 tax form 5 48. 2010 tax form 5 47. 2010 tax form 6 46. 2010 tax form 6 45. 2010 tax form 6 44. 2010 tax form 7 85 53. 2010 tax form 3 52. 2010 tax form 4 51. 2010 tax form 4 50. 2010 tax form 4 49. 2010 tax form 5 48. 2010 tax form 5 47. 2010 tax form 5 46. 2010 tax form 6 45. 2010 tax form 6 44. 2010 tax form 7 86 53. 2010 tax form 3 52. 2010 tax form 4 51. 2010 tax form 4 50. 2010 tax form 4 49. 2010 tax form 5 48. 2010 tax form 5 47. 2010 tax form 5 46. 2010 tax form 6 45. 2010 tax form 6 44. 2010 tax form 6 87 53. 2010 tax form 3 52. 2010 tax form 4 51. 2010 tax form 4 50. 2010 tax form 4 49. 2010 tax form 5 48. 2010 tax form 5 47. 2010 tax form 5 46. 2010 tax form 6 45. 2010 tax form 6 44. 2010 tax form 6 88 53. 2010 tax form 3 52. 2010 tax form 4 51. 2010 tax form 4 50. 2010 tax form 4 49. 2010 tax form 5 48. 2010 tax form 5 47. 2010 tax form 5 46. 2010 tax form 6 45. 2010 tax form 6 44. 2010 tax form 6 Appendix C. 2010 tax 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. 2010 tax form 3 52. 2010 tax form 4 51. 2010 tax form 4 50. 2010 tax form 4 49. 2010 tax form 5 48. 2010 tax form 5 47. 2010 tax form 5 46. 2010 tax form 6 45. 2010 tax form 6 44. 2010 tax form 6 90 53. 2010 tax form 3 52. 2010 tax form 4 51. 2010 tax form 4 50. 2010 tax form 4 49. 2010 tax form 5 48. 2010 tax form 5 47. 2010 tax form 5 46. 2010 tax form 6 45. 2010 tax form 6 44. 2010 tax form 6 91 53. 2010 tax form 3 52. 2010 tax form 4 51. 2010 tax form 4 50. 2010 tax form 4 49. 2010 tax form 5 48. 2010 tax form 5 47. 2010 tax form 5 46. 2010 tax form 6 45. 2010 tax form 6 44. 2010 tax form 6 92 53. 2010 tax form 3 52. 2010 tax form 4 51. 2010 tax form 4 50. 2010 tax form 4 49. 2010 tax form 5 48. 2010 tax form 5 47. 2010 tax form 5 46. 2010 tax form 6 45. 2010 tax form 6 44. 2010 tax form 6 93 53. 2010 tax form 3 52. 2010 tax form 4 51. 2010 tax form 4 50. 2010 tax form 4 49. 2010 tax form 5 48. 2010 tax form 5 47. 2010 tax form 5 46. 2010 tax form 6 45. 2010 tax form 6 44. 2010 tax form 6 94 53. 2010 tax form 3 52. 2010 tax form 4 51. 2010 tax form 4 50. 2010 tax form 4 49. 2010 tax form 5 48. 2010 tax form 5 47. 2010 tax form 5 46. 2010 tax form 6 45. 2010 tax form 6 44. 2010 tax form 6 95 53. 2010 tax form 3 52. 2010 tax form 4 51. 2010 tax form 4 50. 2010 tax form 4 49. 2010 tax form 5 48. 2010 tax form 5 47. 2010 tax form 5 46. 2010 tax form 5 45. 2010 tax form 6 44. 2010 tax form 6 96 53. 2010 tax form 3 52. 2010 tax form 4 51. 2010 tax form 4 50. 2010 tax form 4 49. 2010 tax form 5 48. 2010 tax form 5 47. 2010 tax form 5 46. 2010 tax form 5 45. 2010 tax form 6 44. 2010 tax form 6 97 53. 2010 tax form 3 52. 2010 tax form 4 51. 2010 tax form 4 50. 2010 tax form 4 49. 2010 tax form 5 48. 2010 tax form 5 47. 2010 tax form 5 46. 2010 tax form 5 45. 2010 tax form 6 44. 2010 tax form 6 98 53. 2010 tax form 3 52. 2010 tax form 4 51. 2010 tax form 4 50. 2010 tax form 4 49. 2010 tax form 5 48. 2010 tax form 5 47. 2010 tax form 5 46. 2010 tax form 5 45. 2010 tax form 6 44. 2010 tax form 6 99 53. 2010 tax form 3 52. 2010 tax form 4 51. 2010 tax form 4 50. 2010 tax form 4 49. 2010 tax form 5 48. 2010 tax form 5 47. 2010 tax form 5 46. 2010 tax form 5 45. 2010 tax form 6 44. 2010 tax form 6 100 53. 2010 tax form 3 52. 2010 tax form 4 51. 2010 tax form 4 50. 2010 tax form 4 49. 2010 tax form 5 48. 2010 tax form 5 47. 2010 tax form 5 46. 2010 tax form 5 45. 2010 tax form 6 44. 2010 tax form 6 101 53. 2010 tax form 3 52. 2010 tax form 4 51. 2010 tax form 4 50. 2010 tax form 4 49. 2010 tax form 5 48. 2010 tax form 5 47. 2010 tax form 5 46. 2010 tax form 5 45. 2010 tax form 6 44. 2010 tax form 6 102 53. 2010 tax form 3 52. 2010 tax form 4 51. 2010 tax form 4 50. 2010 tax form 4 49. 2010 tax form 5 48. 2010 tax form 5 47. 2010 tax form 5 46. 2010 tax form 5 45. 2010 tax form 6 44. 2010 tax form 6 103 53. 2010 tax form 3 52. 2010 tax form 4 51. 2010 tax form 4 50. 2010 tax form 4 49. 2010 tax form 5 48. 2010 tax form 5 47. 2010 tax form 5 46. 2010 tax form 5 45. 2010 tax form 6 44. 2010 tax form 6 104 53. 2010 tax form 3 52. 2010 tax form 4 51. 2010 tax form 4 50. 2010 tax form 4 49. 2010 tax form 5 48. 2010 tax form 5 47. 2010 tax form 5 46. 2010 tax form 5 45. 2010 tax form 6 44. 2010 tax form 6 105 53. 2010 tax form 3 52. 2010 tax form 4 51. 2010 tax form 4 50. 2010 tax form 4 49. 2010 tax form 4 48. 2010 tax form 5 47. 2010 tax form 5 46. 2010 tax form 5 45. 2010 tax form 6 44. 2010 tax form 6 106 53. 2010 tax form 3 52. 2010 tax form 4 51. 2010 tax form 4 50. 2010 tax form 4 49. 2010 tax form 4 48. 2010 tax form 5 47. 2010 tax form 5 46. 2010 tax form 5 45. 2010 tax form 6 44. 2010 tax form 6 107 53. 2010 tax form 3 52. 2010 tax form 4 51. 2010 tax form 4 50. 2010 tax form 4 49. 2010 tax form 4 48. 2010 tax form 5 47. 2010 tax form 5 46. 2010 tax form 5 45. 2010 tax form 6 44. 2010 tax form 6 108 53. 2010 tax form 3 52. 2010 tax form 4 51. 2010 tax form 4 50. 2010 tax form 4 49. 2010 tax form 4 48. 2010 tax form 5 47. 2010 tax form 5 46. 2010 tax form 5 45. 2010 tax form 6 44. 2010 tax form 6 109 53. 2010 tax form 3 52. 2010 tax form 4 51. 2010 tax form 4 50. 2010 tax form 4 49. 2010 tax form 4 48. 2010 tax form 5 47. 2010 tax form 5 46. 2010 tax form 5 45. 2010 tax form 6 44. 2010 tax form 6 110 53. 2010 tax form 3 52. 2010 tax form 4 51. 2010 tax form 4 50. 2010 tax form 4 49. 2010 tax form 4 48. 2010 tax form 5 47. 2010 tax form 5 46. 2010 tax form 5 45. 2010 tax form 6 44. 2010 tax form 6 111 53. 2010 tax form 3 52. 2010 tax form 4 51. 2010 tax form 4 50. 2010 tax form 4 49. 2010 tax form 4 48. 2010 tax form 5 47. 2010 tax form 5 46. 2010 tax form 5 45. 2010 tax form 6 44. 2010 tax form 6 112 53. 2010 tax form 3 52. 2010 tax form 4 51. 2010 tax form 4 50. 2010 tax form 4 49. 2010 tax form 4 48. 2010 tax form 5 47. 2010 tax form 5 46. 2010 tax form 5 45. 2010 tax form 6 44. 2010 tax form 6 113 53. 2010 tax form 3 52. 2010 tax form 4 51. 2010 tax form 4 50. 2010 tax form 4 49. 2010 tax form 4 48. 2010 tax form 5 47. 2010 tax form 5 46. 2010 tax form 5 45. 2010 tax form 6 44. 2010 tax form 6 114 53. 2010 tax form 3 52. 2010 tax form 4 51. 2010 tax form 4 50. 2010 tax form 4 49. 2010 tax form 4 48. 2010 tax form 5 47. 2010 tax form 5 46. 2010 tax form 5 45. 2010 tax form 6 44. 2010 tax form 6 115+ 53. 2010 tax form 3 52. 2010 tax form 4 51. 2010 tax form 4 50. 2010 tax form 4 49. 2010 tax form 4 48. 2010 tax form 5 47. 2010 tax form 5 46. 2010 tax form 5 45. 2010 tax form 6 44. 2010 tax 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. 2010 tax form 2 49. 2010 tax form 8 49. 2010 tax form 3 48. 2010 tax form 9 48. 2010 tax form 5 48. 2010 tax form 1 47. 2010 tax form 7 47. 2010 tax form 4 47. 2010 tax form 1 46. 2010 tax form 8 41 49. 2010 tax form 8 49. 2010 tax form 3 48. 2010 tax form 8 48. 2010 tax form 3 47. 2010 tax form 9 47. 2010 tax form 5 47. 2010 tax form 1 46. 2010 tax form 7 46. 2010 tax form 4 46. 2010 tax form 1 42 49. 2010 tax form 3 48. 2010 tax form 8 48. 2010 tax form 3 47. 2010 tax form 8 47. 2010 tax form 3 46. 2010 tax form 9 46. 2010 tax form 5 46. 2010 tax form 1 45. 2010 tax form 8 45. 2010 tax form 4 43 48. 2010 tax form 9 48. 2010 tax form 3 47. 2010 tax form 8 47. 2010 tax form 3 46. 2010 tax form 8 46. 2010 tax form 3 45. 2010 tax form 9 45. 2010 tax form 5 45. 2010 tax form 1 44. 2010 tax form 8 44 48. 2010 tax form 5 47. 2010 tax form 9 47. 2010 tax form 3 46. 2010 tax form 8 46. 2010 tax form 3 45. 2010 tax form 8 45. 2010 tax form 4 44. 2010 tax form 9 44. 2010 tax form 5 44. 2010 tax form 2 45 48. 2010 tax form 1 47. 2010 tax form 5 46. 2010 tax form 9 46. 2010 tax form 3 45. 2010 tax form 8 45. 2010 tax form 3 44. 2010 tax form 8 44. 2010 tax form 4 44. 2010 tax form 0 43. 2010 tax form 6 46 47. 2010 tax form 7 47. 2010 tax form 1 46. 2010 tax form 5 45. 2010 tax form 9 45. 2010 tax form 4 44. 2010 tax form 8 44. 2010 tax form 3 43. 2010 tax form 9 43. 2010 tax form 4 43. 2010 tax form 0 47 47. 2010 tax form 4 46. 2010 tax form 7 46. 2010 tax form 1 45. 2010 tax form 5 44. 2010 tax form 9 44. 2010 tax form 4 43. 2010 tax form 9 43. 2010 tax form 4 42. 2010 tax form 9 42. 2010 tax form 4 Appendix C. 2010 tax 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. 2010 tax form 1 46. 2010 tax form 4 45. 2010 tax form 8 45. 2010 tax form 1 44. 2010 tax form 5 44. 2010 tax form 0 43. 2010 tax form 4 42. 2010 tax form 9 42. 2010 tax form 4 41. 2010 tax form 9 49 46. 2010 tax form 8 46. 2010 tax form 1 45. 2010 tax form 4 44. 2010 tax form 8 44. 2010 tax form 2 43. 2010 tax form 6 43. 2010 tax form 0 42. 2010 tax form 4 41. 2010 tax form 9 41. 2010 tax form 4 50 46. 2010 tax form 5 45. 2010 tax form 8 45. 2010 tax form 1 44. 2010 tax form 4 43. 2010 tax form 8 43. 2010 tax form 2 42. 2010 tax form 6 42. 2010 tax form 0 41. 2010 tax form 5 40. 2010 tax form 9 51 46. 2010 tax form 3 45. 2010 tax form 5 44. 2010 tax form 8 44. 2010 tax form 1 43. 2010 tax form 5 42. 2010 tax form 8 42. 2010 tax form 2 41. 2010 tax form 6 41. 2010 tax form 0 40. 2010 tax form 5 52 46. 2010 tax form 0 45. 2010 tax form 3 44. 2010 tax form 6 43. 2010 tax form 8 43. 2010 tax form 2 42. 2010 tax form 5 41. 2010 tax form 8 41. 2010 tax form 2 40. 2010 tax form 6 40. 2010 tax form 1 53 45. 2010 tax form 8 45. 2010 tax form 1 44. 2010 tax form 3 43. 2010 tax form 6 42. 2010 tax form 9 42. 2010 tax form 2 41. 2010 tax form 5 40. 2010 tax form 9 40. 2010 tax form 3 39. 2010 tax form 7 54 45. 2010 tax form 6 44. 2010 tax form 8 44. 2010 tax form 1 43. 2010 tax form 3 42. 2010 tax form 6 41. 2010 tax form 9 41. 2010 tax form 2 40. 2010 tax form 5 39. 2010 tax form 9 39. 2010 tax form 3 55 45. 2010 tax form 5 44. 2010 tax form 7 43. 2010 tax form 9 43. 2010 tax form 1 42. 2010 tax form 4 41. 2010 tax form 6 40. 2010 tax form 9 40. 2010 tax form 2 39. 2010 tax form 6 38. 2010 tax form 9 56 45. 2010 tax form 3 44. 2010 tax form 5 43. 2010 tax form 7 42. 2010 tax form 9 42. 2010 tax form 1 41. 2010 tax form 4 40. 2010 tax form 7 40. 2010 tax form 0 39. 2010 tax form 3 38. 2010 tax form 6 57 45. 2010 tax form 1 44. 2010 tax form 3 43. 2010 tax form 5 42. 2010 tax form 7 41. 2010 tax form 9 41. 2010 tax form 2 40. 2010 tax form 4 39. 2010 tax form 7 39. 2010 tax form 0 38. 2010 tax form 3 58 45. 2010 tax form 0 44. 2010 tax form 2 43. 2010 tax form 3 42. 2010 tax form 5 41. 2010 tax form 7 40. 2010 tax form 9 40. 2010 tax form 2 39. 2010 tax form 4 38. 2010 tax form 7 38. 2010 tax form 0 59 44. 2010 tax form 9 44. 2010 tax form 0 43. 2010 tax form 2 42. 2010 tax form 4 41. 2010 tax form 5 40. 2010 tax form 7 40. 2010 tax form 0 39. 2010 tax form 2 38. 2010 tax form 5 37. 2010 tax form 8 60 44. 2010 tax form 7 43. 2010 tax form 9 43. 2010 tax form 0 42. 2010 tax form 2 41. 2010 tax form 4 40. 2010 tax form 6 39. 2010 tax form 8 39. 2010 tax form 0 38. 2010 tax form 2 37. 2010 tax form 5 61 44. 2010 tax form 6 43. 2010 tax form 8 42. 2010 tax form 9 42. 2010 tax form 1 41. 2010 tax form 2 40. 2010 tax form 4 39. 2010 tax form 6 38. 2010 tax form 8 38. 2010 tax form 0 37. 2010 tax form 3 62 44. 2010 tax form 5 43. 2010 tax form 7 42. 2010 tax form 8 41. 2010 tax form 9 41. 2010 tax form 1 40. 2010 tax form 3 39. 2010 tax form 4 38. 2010 tax form 6 37. 2010 tax form 8 37. 2010 tax form 1 63 44. 2010 tax form 5 43. 2010 tax form 6 42. 2010 tax form 7 41. 2010 tax form 8 41. 2010 tax form 0 40. 2010 tax form 1 39. 2010 tax form 3 38. 2010 tax form 5 37. 2010 tax form 7 36. 2010 tax form 9 64 44. 2010 tax form 4 43. 2010 tax form 5 42. 2010 tax form 6 41. 2010 tax form 7 40. 2010 tax form 8 40. 2010 tax form 0 39. 2010 tax form 2 38. 2010 tax form 3 37. 2010 tax form 5 36. 2010 tax form 7 65 44. 2010 tax form 3 43. 2010 tax form 4 42. 2010 tax form 5 41. 2010 tax form 6 40. 2010 tax form 7 39. 2010 tax form 9 39. 2010 tax form 0 38. 2010 tax form 2 37. 2010 tax form 4 36. 2010 tax form 6 66 44. 2010 tax form 2 43. 2010 tax form 3 42. 2010 tax form 4 41. 2010 tax form 5 40. 2010 tax form 6 39. 2010 tax form 8 38. 2010 tax form 9 38. 2010 tax form 1 37. 2010 tax form 2 36. 2010 tax form 4 67 44. 2010 tax form 2 43. 2010 tax form 3 42. 2010 tax form 3 41. 2010 tax form 4 40. 2010 tax form 6 39. 2010 tax form 7 38. 2010 tax form 8 38. 2010 tax form 0 37. 2010 tax form 1 36. 2010 tax form 3 68 44. 2010 tax form 1 43. 2010 tax form 2 42. 2010 tax form 3 41. 2010 tax form 4 40. 2010 tax form 5 39. 2010 tax form 6 38. 2010 tax form 7 37. 2010 tax form 9 37. 2010 tax form 0 36. 2010 tax form 2 69 44. 2010 tax form 1 43. 2010 tax form 1 42. 2010 tax form 2 41. 2010 tax form 3 40. 2010 tax form 4 39. 2010 tax form 5 38. 2010 tax form 6 37. 2010 tax form 8 36. 2010 tax form 9 36. 2010 tax form 0 70 44. 2010 tax form 0 43. 2010 tax form 1 42. 2010 tax form 2 41. 2010 tax form 3 40. 2010 tax form 3 39. 2010 tax form 4 38. 2010 tax form 6 37. 2010 tax form 7 36. 2010 tax form 8 35. 2010 tax form 9 71 44. 2010 tax form 0 43. 2010 tax form 0 42. 2010 tax form 1 41. 2010 tax form 2 40. 2010 tax form 3 39. 2010 tax form 4 38. 2010 tax form 5 37. 2010 tax form 6 36. 2010 tax form 7 35. 2010 tax form 9 72 43. 2010 tax form 9 43. 2010 tax form 0 42. 2010 tax form 1 41. 2010 tax form 1 40. 2010 tax form 2 39. 2010 tax form 3 38. 2010 tax form 4 37. 2010 tax form 5 36. 2010 tax form 6 35. 2010 tax form 8 73 43. 2010 tax form 9 43. 2010 tax form 0 42. 2010 tax form 0 41. 2010 tax form 1 40. 2010 tax form 2 39. 2010 tax form 3 38. 2010 tax form 4 37. 2010 tax form 5 36. 2010 tax form 6 35. 2010 tax form 7 74 43. 2010 tax form 9 42. 2010 tax form 9 42. 2010 tax form 0 41. 2010 tax form 1 40. 2010 tax form 1 39. 2010 tax form 2 38. 2010 tax form 3 37. 2010 tax form 4 36. 2010 tax form 5 35. 2010 tax form 6 75 43. 2010 tax form 8 42. 2010 tax form 9 42. 2010 tax form 0 41. 2010 tax form 0 40. 2010 tax form 1 39. 2010 tax form 2 38. 2010 tax form 3 37. 2010 tax form 4 36. 2010 tax form 5 35. 2010 tax form 6 76 43. 2010 tax form 8 42. 2010 tax form 9 41. 2010 tax form 9 41. 2010 tax form 0 40. 2010 tax form 1 39. 2010 tax form 1 38. 2010 tax form 2 37. 2010 tax form 3 36. 2010 tax form 4 35. 2010 tax form 5 77 43. 2010 tax form 8 42. 2010 tax form 9 41. 2010 tax form 9 41. 2010 tax form 0 40. 2010 tax form 0 39. 2010 tax form 1 38. 2010 tax form 2 37. 2010 tax form 3 36. 2010 tax form 4 35. 2010 tax form 5 78 43. 2010 tax form 8 42. 2010 tax form 8 41. 2010 tax form 9 40. 2010 tax form 9 40. 2010 tax form 0 39. 2010 tax form 1 38. 2010 tax form 2 37. 2010 tax form 2 36. 2010 tax form 3 35. 2010 tax form 4 79 43. 2010 tax form 8 42. 2010 tax form 8 41. 2010 tax form 9 40. 2010 tax form 9 40. 2010 tax form 0 39. 2010 tax form 1 38. 2010 tax form 1 37. 2010 tax form 2 36. 2010 tax form 3 35. 2010 tax form 4 80 43. 2010 tax form 7 42. 2010 tax form 8 41. 2010 tax form 8 40. 2010 tax form 9 40. 2010 tax form 0 39. 2010 tax form 0 38. 2010 tax form 1 37. 2010 tax form 2 36. 2010 tax form 3 35. 2010 tax form 4 81 43. 2010 tax form 7 42. 2010 tax form 8 41. 2010 tax form 8 40. 2010 tax form 9 39. 2010 tax form 9 39. 2010 tax form 0 38. 2010 tax form 1 37. 2010 tax form 2 36. 2010 tax form 2 35. 2010 tax form 3 82 43. 2010 tax form 7 42. 2010 tax form 8 41. 2010 tax form 8 40. 2010 tax form 9 39. 2010 tax form 9 39. 2010 tax form 0 38. 2010 tax form 1 37. 2010 tax form 1 36. 2010 tax form 2 35. 2010 tax form 3 83 43. 2010 tax form 7 42. 2010 tax form 8 41. 2010 tax form 8 40. 2010 tax form 9 39. 2010 tax form 9 39. 2010 tax form 0 38. 2010 tax form 0 37. 2010 tax form 1 36. 2010 tax form 2 35. 2010 tax form 3 84 43. 2010 tax form 7 42. 2010 tax form 7 41. 2010 tax form 8 40. 2010 tax form 8 39. 2010 tax form 9 39. 2010 tax form 0 38. 2010 tax form 0 37. 2010 tax form 1 36. 2010 tax form 2 35. 2010 tax form 3 85 43. 2010 tax form 7 42. 2010 tax form 7 41. 2010 tax form 8 40. 2010 tax form 8 39. 2010 tax form 9 38. 2010 tax form 9 38. 2010 tax form 0 37. 2010 tax form 1 36. 2010 tax form 2 35. 2010 tax form 2 86 43. 2010 tax form 7 42. 2010 tax form 7 41. 2010 tax form 8 40. 2010 tax form 8 39. 2010 tax form 9 38. 2010 tax form 9 38. 2010 tax form 0 37. 2010 tax form 1 36. 2010 tax form 1 35. 2010 tax form 2 87 43. 2010 tax form 7 42. 2010 tax form 7 41. 2010 tax form 8 40. 2010 tax form 8 39. 2010 tax form 9 38. 2010 tax form 9 38. 2010 tax form 0 37. 2010 tax form 0 36. 2010 tax form 1 35. 2010 tax form 2 Appendix C. 2010 tax 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. 2010 tax form 7 42. 2010 tax form 7 41. 2010 tax form 8 40. 2010 tax form 8 39. 2010 tax form 9 38. 2010 tax form 9 38. 2010 tax form 0 37. 2010 tax form 0 36. 2010 tax form 1 35. 2010 tax form 2 89 43. 2010 tax form 7 42. 2010 tax form 7 41. 2010 tax form 7 40. 2010 tax form 8 39. 2010 tax form 8 38. 2010 tax form 9 38. 2010 tax form 0 37. 2010 tax form 0 36. 2010 tax form 1 35. 2010 tax form 2 90 43. 2010 tax form 7 42. 2010 tax form 7 41. 2010 tax form 7 40. 2010 tax form 8 39. 2010 tax form 8 38. 2010 tax form 9 38. 2010 tax form 0 37. 2010 tax form 0 36. 2010 tax form 1 35. 2010 tax form 2 91 43. 2010 tax form 7 42. 2010 tax form 7 41. 2010 tax form 7 40. 2010 tax form 8 39. 2010 tax form 8 38. 2010 tax form 9 37. 2010 tax form 9 37. 2010 tax form 0 36. 2010 tax form 1 35. 2010 tax form 2 92 43. 2010 tax form 7 42. 2010 tax form 7 41. 2010 tax form 7 40. 2010 tax form 8 39. 2010 tax form 8 38. 2010 tax form 9 37. 2010 tax form 9 37. 2010 tax form 0 36. 2010 tax form 1 35. 2010 tax form 1 93 43. 2010 tax form 7 42. 2010 tax form 7 41. 2010 tax form 7 40. 2010 tax form 8 39. 2010 tax form 8 38. 2010 tax form 9 37. 2010 tax form 9 37. 2010 tax form 0 36. 2010 tax form 1 35. 2010 tax form 1 94 43. 2010 tax form 7 42. 2010 tax form 7 41. 2010 tax form 7 40. 2010 tax form 8 39. 2010 tax form 8 38. 2010 tax form 9 37. 2010 tax form 9 37. 2010 tax form 0 36. 2010 tax form 1 35. 2010 tax form 1 95 43. 2010 tax form 6 42. 2010 tax form 7 41. 2010 tax form 7 40. 2010 tax form 8 39. 2010 tax form 8 38. 2010 tax form 9 37. 2010 tax form 9 37. 2010 tax form 0 36. 2010 tax form 1 35. 2010 tax form 1 96 43. 2010 tax form 6 42. 2010 tax form 7 41. 2010 tax form 7 40. 2010 tax form 8 39. 2010 tax form 8 38. 2010 tax form 9 37. 2010 tax form 9 37. 2010 tax form 0 36. 2010 tax form 1 35. 2010 tax form 1 97 43. 2010 tax form 6 42. 2010 tax form 7 41. 2010 tax form 7 40. 2010 tax form 8 39. 2010 tax form 8 38. 2010 tax form 9 37. 2010 tax form 9 37. 2010 tax form 0 36. 2010 tax form 1 35. 2010 tax form 1 98 43. 2010 tax form 6 42. 2010 tax form 7 41. 2010 tax form 7 40. 2010 tax form 8 39. 2010 tax form 8 38. 2010 tax form 9 37. 2010 tax form 9 37. 2010 tax form 0 36. 2010 tax form 0 35. 2010 tax form 1 99 43. 2010 tax form 6 42. 2010 tax form 7 41. 2010 tax form 7 40. 2010 tax form 8 39. 2010 tax form 8 38. 2010 tax form 9 37. 2010 tax form 9 37. 2010 tax form 0 36. 2010 tax form 0 35. 2010 tax form 1 100 43. 2010 tax form 6 42. 2010 tax form 7 41. 2010 tax form 7 40. 2010 tax form 8 39. 2010 tax form 8 38. 2010 tax form 9 37. 2010 tax form 9 37. 2010 tax form 0 36. 2010 tax form 0 35. 2010 tax form 1 101 43. 2010 tax form 6 42. 2010 tax form 7 41. 2010 tax form 7 40. 2010 tax form 8 39. 2010 tax form 8 38. 2010 tax form 9 37. 2010 tax form 9 37. 2010 tax form 0 36. 2010 tax form 0 35. 2010 tax form 1 102 43. 2010 tax form 6 42. 2010 tax form 7 41. 2010 tax form 7 40. 2010 tax form 8 39. 2010 tax form 8 38. 2010 tax form 9 37. 2010 tax form 9 37. 2010 tax form 0 36. 2010 tax form 0 35. 2010 tax form 1 103 43. 2010 tax form 6 42. 2010 tax form 7 41. 2010 tax form 7 40. 2010 tax form 8 39. 2010 tax form 8 38. 2010 tax form 9 37. 2010 tax form 9 37. 2010 tax form 0 36. 2010 tax form 0 35. 2010 tax form 1 104 43. 2010 tax form 6 42. 2010 tax form 7 41. 2010 tax form 7 40. 2010 tax form 8 39. 2010 tax form 8 38. 2010 tax form 8 37. 2010 tax form 9 37. 2010 tax form 0 36. 2010 tax form 0 35. 2010 tax form 1 105 43. 2010 tax form 6 42. 2010 tax form 7 41. 2010 tax form 7 40. 2010 tax form 8 39. 2010 tax form 8 38. 2010 tax form 8 37. 2010 tax form 9 37. 2010 tax form 0 36. 2010 tax form 0 35. 2010 tax form 1 106 43. 2010 tax form 6 42. 2010 tax form 7 41. 2010 tax form 7 40. 2010 tax form 8 39. 2010 tax form 8 38. 2010 tax form 8 37. 2010 tax form 9 37. 2010 tax form 0 36. 2010 tax form 0 35. 2010 tax form 1 107 43. 2010 tax form 6 42. 2010 tax form 7 41. 2010 tax form 7 40. 2010 tax form 8 39. 2010 tax form 8 38. 2010 tax form 8 37. 2010 tax form 9 37. 2010 tax form 0 36. 2010 tax form 0 35. 2010 tax form 1 108 43. 2010 tax form 6 42. 2010 tax form 7 41. 2010 tax form 7 40. 2010 tax form 8 39. 2010 tax form 8 38. 2010 tax form 8 37. 2010 tax form 9 37. 2010 tax form 0 36. 2010 tax form 0 35. 2010 tax form 1 109 43. 2010 tax form 6 42. 2010 tax form 7 41. 2010 tax form 7 40. 2010 tax form 7 39. 2010 tax form 8 38. 2010 tax form 8 37. 2010 tax form 9 37. 2010 tax form 0 36. 2010 tax form 0 35. 2010 tax form 1 110 43. 2010 tax form 6 42. 2010 tax form 7 41. 2010 tax form 7 40. 2010 tax form 7 39. 2010 tax form 8 38. 2010 tax form 8 37. 2010 tax form 9 37. 2010 tax form 0 36. 2010 tax form 0 35. 2010 tax form 1 111 43. 2010 tax form 6 42. 2010 tax form 7 41. 2010 tax form 7 40. 2010 tax form 7 39. 2010 tax form 8 38. 2010 tax form 8 37. 2010 tax form 9 37. 2010 tax form 0 36. 2010 tax form 0 35. 2010 tax form 1 112 43. 2010 tax form 6 42. 2010 tax form 7 41. 2010 tax form 7 40. 2010 tax form 7 39. 2010 tax form 8 38. 2010 tax form 8 37. 2010 tax form 9 37. 2010 tax form 0 36. 2010 tax form 0 35. 2010 tax form 1 113 43. 2010 tax form 6 42. 2010 tax form 7 41. 2010 tax form 7 40. 2010 tax form 7 39. 2010 tax form 8 38. 2010 tax form 8 37. 2010 tax form 9 37. 2010 tax form 0 36. 2010 tax form 0 35. 2010 tax form 1 114 43. 2010 tax form 6 42. 2010 tax form 7 41. 2010 tax form 7 40. 2010 tax form 7 39. 2010 tax form 8 38. 2010 tax form 8 37. 2010 tax form 9 37. 2010 tax form 0 36. 2010 tax form 0 35. 2010 tax form 1 115+ 43. 2010 tax form 6 42. 2010 tax form 7 41. 2010 tax form 7 40. 2010 tax form 7 39. 2010 tax form 8 38. 2010 tax form 8 37. 2010 tax form 9 37. 2010 tax form 0 36. 2010 tax form 0 35. 2010 tax 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. 2010 tax form 4 40. 2010 tax form 0 39. 2010 tax form 5 39. 2010 tax form 1 38. 2010 tax form 7 38. 2010 tax form 3 38. 2010 tax form 0 37. 2010 tax form 6 37. 2010 tax form 3 37. 2010 tax form 1 51 40. 2010 tax form 0 39. 2010 tax form 5 39. 2010 tax form 0 38. 2010 tax form 5 38. 2010 tax form 1 37. 2010 tax form 7 37. 2010 tax form 4 37. 2010 tax form 0 36. 2010 tax form 7 36. 2010 tax form 4 52 39. 2010 tax form 5 39. 2010 tax form 0 38. 2010 tax form 5 38. 2010 tax form 0 37. 2010 tax form 6 37. 2010 tax form 2 36. 2010 tax form 8 36. 2010 tax form 4 36. 2010 tax form 0 35. 2010 tax form 7 53 39. 2010 tax form 1 38. 2010 tax form 5 38. 2010 tax form 0 37. 2010 tax form 5 37. 2010 tax form 1 36. 2010 tax form 6 36. 2010 tax form 2 35. 2010 tax form 8 35. 2010 tax form 4 35. 2010 tax form 1 54 38. 2010 tax form 7 38. 2010 tax form 1 37. 2010 tax form 6 37. 2010 tax form 1 36. 2010 tax form 6 36. 2010 tax form 1 35. 2010 tax form 7 35. 2010 tax form 2 34. 2010 tax form 8 34. 2010 tax form 5 55 38. 2010 tax form 3 37. 2010 tax form 7 37. 2010 tax form 2 36. 2010 tax form 6 36. 2010 tax form 1 35. 2010 tax form 6 35. 2010 tax form 1 34. 2010 tax form 7 34. 2010 tax form 3 33. 2010 tax form 9 56 38. 2010 tax form 0 37. 2010 tax form 4 36. 2010 tax form 8 36. 2010 tax form 2 35. 2010 tax form 7 35. 2010 tax form 1 34. 2010 tax form 7 34. 2010 tax form 2 33. 2010 tax form 7 33. 2010 tax form 3 Appendix C. 2010 tax 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. 2010 tax form 6 37. 2010 tax form 0 36. 2010 tax form 4 35. 2010 tax form 8 35. 2010 tax form 2 34. 2010 tax form 7 34. 2010 tax form 2 33. 2010 tax form 7 33. 2010 tax form 2 32. 2010 tax form 8 58 37. 2010 tax form 3 36. 2010 tax form 7 36. 2010 tax form 0 35. 2010 tax form 4 34. 2010 tax form 8 34. 2010 tax form 3 33. 2010 tax form 7 33. 2010 tax form 2 32. 2010 tax form 8 32. 2010 tax form 3 59 37. 2010 tax form 1 36. 2010 tax form 4 35. 2010 tax form 7 35. 2010 tax form 1 34. 2010 tax form 5 33. 2010 tax form 9 33. 2010 tax form 3 32. 2010 tax form 8 32. 2010 tax form 3 31. 2010 tax form 8 60 36. 2010 tax form 8 36. 2010 tax form 1 35. 2010 tax form 4 34. 2010 tax form 8 34. 2010 tax form 1 33. 2010 tax form 5 32. 2010 tax form 9 32. 2010 tax form 4 31. 2010 tax form 9 31. 2010 tax form 3 61 36. 2010 tax form 6 35. 2010 tax form 8 35. 2010 tax form 1 34. 2010 tax form 5 33. 2010 tax form 8 33. 2010 tax form 2 32. 2010 tax form 6 32. 2010 tax form 0 31. 2010 tax form 4 30. 2010 tax form 9 62 36. 2010 tax form 3 35. 2010 tax form 6 34. 2010 tax form 9 34. 2010 tax form 2 33. 2010 tax form 5 32. 2010 tax form 9 32. 2010 tax form 2 31. 2010 tax form 6 31. 2010 tax form 1 30. 2010 tax form 5 63 36. 2010 tax form 1 35. 2010 tax form 4 34. 2010 tax form 6 33. 2010 tax form 9 33. 2010 tax form 2 32. 2010 tax form 6 31. 2010 tax form 9 31. 2010 tax form 3 30. 2010 tax form 7 30. 2010 tax form 1 64 35. 2010 tax form 9 35. 2010 tax form 2 34. 2010 tax form 4 33. 2010 tax form 7 33. 2010 tax form 0 32. 2010 tax form 3 31. 2010 tax form 6 31. 2010 tax form 0 30. 2010 tax form 4 29. 2010 tax form 8 65 35. 2010 tax form 8 35. 2010 tax form 0 34. 2010 tax form 2 33. 2010 tax form 5 32. 2010 tax form 7 32. 2010 tax form 0 31. 2010 tax form 4 30. 2010 tax form 7 30. 2010 tax form 0 29. 2010 tax form 4 66 35. 2010 tax form 6 34. 2010 tax form 8 34. 2010 tax form 0 33. 2010 tax form 3 32. 2010 tax form 5 31. 2010 tax form 8 31. 2010 tax form 1 30. 2010 tax form 4 29. 2010 tax form 8 29. 2010 tax form 1 67 35. 2010 tax form 5 34. 2010 tax form 7 33. 2010 tax form 9 33. 2010 tax form 1 32. 2010 tax form 3 31. 2010 tax form 6 30. 2010 tax form 9 30. 2010 tax form 2 29. 2010 tax form 5 28. 2010 tax form 8 68 35. 2010 tax form 3 34. 2010 tax form 5 33. 2010 tax form 7 32. 2010 tax form 9 32. 2010 tax form 1 31. 2010 tax form 4 30. 2010 tax form 7 29. 2010 tax form 9 29. 2010 tax form 2 28. 2010 tax form 6 69 35. 2010 tax form 2 34. 2010 tax form 4 33. 2010 tax form 6 32. 2010 tax form 8 32. 2010 tax form 0 31. 2010 tax form 2 30. 2010 tax form 5 29. 2010 tax form 7 29. 2010 tax form 0 28. 2010 tax form 3 70 35. 2010 tax form 1 34. 2010 tax form 3 33. 2010 tax form 4 32. 2010 tax form 6 31. 2010 tax form 8 31. 2010 tax form 1 30. 2010 tax form 3 29. 2010 tax form 5 28. 2010 tax form 8 28. 2010 tax form 1 71 35. 2010 tax form 0 34. 2010 tax form 2 33. 2010 tax form 3 32. 2010 tax form 5 31. 2010 tax form 7 30. 2010 tax form 9 30. 2010 tax form 1 29. 2010 tax form 4 28. 2010 tax form 6 27. 2010 tax form 9 72 34. 2010 tax form 9 34. 2010 tax form 1 33. 2010 tax form 2 32. 2010 tax form 4 31. 2010 tax form 6 30. 2010 tax form 8 30. 2010 tax form 0 29. 2010 tax form 2 28. 2010 tax form 4 27. 2010 tax form 7 73 34. 2010 tax form 8 34. 2010 tax form 0 33. 2010 tax form 1 32. 2010 tax form 3 31. 2010 tax form 5 30. 2010 tax form 6 29. 2010 tax form 8 29. 2010 tax form 1 28. 2010 tax form 3 27. 2010 tax form 5 74 34. 2010 tax form 8 33. 2010 tax form 9 33. 2010 tax form 0 32. 2010 tax form 2 31. 2010 tax form 4 30. 2010 tax form 5 29. 2010 tax form 7 28. 2010 tax form 9 28. 2010 tax form 1 27. 2010 tax form 4 75 34. 2010 tax form 7 33. 2010 tax form 8 33. 2010 tax form 0 32. 2010 tax form 1 31. 2010 tax form 3 30. 2010 tax form 4 29. 2010 tax form 6 28. 2010 tax form 8 28. 2010 tax form 0 27. 2010 tax form 2 76 34. 2010 tax form 6 33. 2010 tax form 8 32. 2010 tax form 9 32. 2010 tax form 0 31. 2010 tax form 2 30. 2010 tax form 3 29. 2010 tax form 5 28. 2010 tax form 7 27. 2010 tax form 9 27. 2010 tax form 1 77 34. 2010 tax form 6 33. 2010 tax form 7 32. 2010 tax form 8 32. 2010 tax form 0 31. 2010 tax form 1 30. 2010 tax form 3 29. 2010 tax form 4 28. 2010 tax form 6 27. 2010 tax form 8 27. 2010 tax form 0 78 34. 2010 tax form 5 33. 2010 tax form 6 32. 2010 tax form 8 31. 2010 tax form 9 31. 2010 tax form 0 30. 2010 tax form 2 29. 2010 tax form 3 28. 2010 tax form 5 27. 2010 tax form 7 26. 2010 tax form 9 79 34. 2010 tax form 5 33. 2010 tax form 6 32. 2010 tax form 7 31. 2010 tax form 8 31. 2010 tax form 0 30. 2010 tax form 1 29. 2010 tax form 3 28. 2010 tax form 4 27. 2010 tax form 6 26. 2010 tax form 8 80 34. 2010 tax form 5 33. 2010 tax form 6 32. 2010 tax form 7 31. 2010 tax form 8 30. 2010 tax form 9 30. 2010 tax form 1 29. 2010 tax form 2 28. 2010 tax form 4 27. 2010 tax form 5 26. 2010 tax form 7 81 34. 2010 tax form 4 33. 2010 tax form 5 32. 2010 tax form 6 31. 2010 tax form 8 30. 2010 tax form 9 30. 2010 tax form 0 29. 2010 tax form 2 28. 2010 tax form 3 27. 2010 tax form 5 26. 2010 tax form 6 82 34. 2010 tax form 4 33. 2010 tax form 5 32. 2010 tax form 6 31. 2010 tax form 7 30. 2010 tax form 8 30. 2010 tax form 0 29. 2010 tax form 1 28. 2010 tax form 3 27. 2010 tax form 4 26. 2010 tax form 6 83 34. 2010 tax form 4 33. 2010 tax form 5 32. 2010 tax form 6 31. 2010 tax form 7 30. 2010 tax form 8 29. 2010 tax form 9 29. 2010 tax form 1 28. 2010 tax form 2 27. 2010 tax form 4 26. 2010 tax form 5 84 34. 2010 tax form 3 33. 2010 tax form 4 32. 2010 tax form 5 31. 2010 tax form 7 30. 2010 tax form 8 29. 2010 tax form 9 29. 2010 tax form 0 28. 2010 tax form 2 27. 2010 tax form 3 26. 2010 tax form 5 85 34. 2010 tax form 3 33. 2010 tax form 4 32. 2010 tax form 5 31. 2010 tax form 6 30. 2010 tax form 7 29. 2010 tax form 9 29. 2010 tax form 0 28. 2010 tax form 1 27. 2010 tax form 3 26. 2010 tax form 4 86 34. 2010 tax form 3 33. 2010 tax form 4 32. 2010 tax form 5 31. 2010 tax form 6 30. 2010 tax form 7 29. 2010 tax form 8 29. 2010 tax form 0 28. 2010 tax form 1 27. 2010 tax form 2 26. 2010 tax form 4 87 34. 2010 tax form 3 33. 2010 tax form 4 32. 2010 tax form 5 31. 2010 tax form 6 30. 2010 tax form 7 29. 2010 tax form 8 28. 2010 tax form 9 28. 2010 tax form 1 27. 2010 tax form 2 26. 2010 tax form 4 88 34. 2010 tax form 3 33. 2010 tax form 4 32. 2010 tax form 5 31. 2010 tax form 6 30. 2010 tax form 7 29. 2010 tax form 8 28. 2010 tax form 9 28. 2010 tax form 0 27. 2010 tax form 2 26. 2010 tax form 3 89 34. 2010 tax form 3 33. 2010 tax form 3 32. 2010 tax form 4 31. 2010 tax form 5 30. 2010 tax form 7 29. 2010 tax form 8 28. 2010 tax form 9 28. 2010 tax form 0 27. 2010 tax form 2 26. 2010 tax form 3 90 34. 2010 tax form 2 33. 2010 tax form 3 32. 2010 tax form 4 31. 2010 tax form 5 30. 2010 tax form 6 29. 2010 tax form 8 28. 2010 tax form 9 28. 2010 tax form 0 27. 2010 tax form 1 26. 2010 tax form 3 91 34. 2010 tax form 2 33. 2010 tax form 3 32. 2010 tax form 4 31. 2010 tax form 5 30. 2010 tax form 6 29. 2010 tax form 7 28. 2010 tax form 9 28. 2010 tax form 0 27. 2010 tax form 1 26. 2010 tax form 3 92 34. 2010 tax form 2 33. 2010 tax form 3 32. 2010 tax form 4 31. 2010 tax form 5 30. 2010 tax form 6 29. 2010 tax form 7 28. 2010 tax form 8 28. 2010 tax form 0 27. 2010 tax form 1 26. 2010 tax form 2 93 34. 2010 tax form 2 33. 2010 tax form 3 32. 2010 tax form 4 31. 2010 tax form 5 30. 2010 tax form 6 29. 2010 tax form 7 28. 2010 tax form 8 28. 2010 tax form 0 27. 2010 tax form 1 26. 2010 tax form 2 94 34. 2010 tax form 2 33. 2010 tax form 3 32. 2010 tax form 4 31. 2010 tax form 5 30. 2010 tax form 6 29. 2010 tax form 7 28. 2010 tax form 8 27. 2010 tax form 9 27. 2010 tax form 1 26. 2010 tax form 2 95 34. 2010 tax form 2 33. 2010 tax form 3 32. 2010 tax form 4 31. 2010 tax form 5 30. 2010 tax form 6 29. 2010 tax form 7 28. 2010 tax form 8 27. 2010 tax form 9 27. 2010 tax form 1 26. 2010 tax form 2 96 34. 2010 tax form 2 33. 2010 tax form 3 32. 2010 tax form 4 31. 2010 tax form 5 30. 2010 tax form 6 29. 2010 tax form 7 28. 2010 tax form 8 27. 2010 tax form 9 27. 2010 tax form 0 26. 2010 tax form 2 Appendix C. 2010 tax 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. 2010 tax form 2 33. 2010 tax form 3 32. 2010 tax form 4 31. 2010 tax form 5 30. 2010 tax form 6 29. 2010 tax form 7 28. 2010 tax form 8 27. 2010 tax form 9 27. 2010 tax form 0 26. 2010 tax form 2 98 34. 2010 tax form 2 33. 2010 tax form 3 32. 2010 tax form 4 31. 2010 tax form 5 30. 2010 tax form 6 29. 2010 tax form 7 28. 2010 tax form 8 27. 2010 tax form 9 27. 2010 tax form 0 26. 2010 tax form 2 99 34. 2010 tax form 2 33. 2010 tax form 3 32. 2010 tax form 4 31. 2010 tax form 5 30. 2010 tax form 6 29. 2010 tax form 7 28. 2010 tax form 8 27. 2010 tax form 9 27. 2010 tax form 0 26. 2010 tax form 2 100 34. 2010 tax form 2 33. 2010 tax form 3 32. 2010 tax form 4 31. 2010 tax form 5 30. 2010 tax form 6 29. 2010 tax form 7 28. 2010 tax form 8 27. 2010 tax form 9 27. 2010 tax form 0 26. 2010 tax form 1 101 34. 2010 tax form 2 33. 2010 tax form 3 32. 2010 tax form 4 31. 2010 tax form 5 30. 2010 tax form 6 29. 2010 tax form 7 28. 2010 tax form 8 27. 2010 tax form 9 27. 2010 tax form 0 26. 2010 tax form 1 102 34. 2010 tax form 2 33. 2010 tax form 3 32. 2010 tax form 4 31. 2010 tax form 4 30. 2010 tax form 5 29. 2010 tax form 7 28. 2010 tax form 8 27. 2010 tax form 9 27. 2010 tax form 0 26. 2010 tax form 1 103 34. 2010 tax form 2 33. 2010 tax form 3 32. 2010 tax form 4 31. 2010 tax form 4 30. 2010 tax form 5 29. 2010 tax form 7 28. 2010 tax form 8 27. 2010 tax form 9 27. 2010 tax form 0 26. 2010 tax form 1 104 34. 2010 tax form 2 33. 2010 tax form 3 32. 2010 tax form 4 31. 2010 tax form 4 30. 2010 tax form 5 29. 2010 tax form 6 28. 2010 tax form 8 27. 2010 tax form 9 27. 2010 tax form 0 26. 2010 tax form 1 105 34. 2010 tax form 2 33. 2010 tax form 3 32. 2010 tax form 3 31. 2010 tax form 4 30. 2010 tax form 5 29. 2010 tax form 6 28. 2010 tax form 8 27. 2010 tax form 9 27. 2010 tax form 0 26. 2010 tax form 1 106 34. 2010 tax form 2 33. 2010 tax form 3 32. 2010 tax form 3 31. 2010 tax form 4 30. 2010 tax form 5 29. 2010 tax form 6 28. 2010 tax form 8 27. 2010 tax form 9 27. 2010 tax form 0 26. 2010 tax form 1 107 34. 2010 tax form 2 33. 2010 tax form 3 32. 2010 tax form 3 31. 2010 tax form 4 30. 2010 tax form 5 29. 2010 tax form 6 28. 2010 tax form 8 27. 2010 tax form 9 27. 2010 tax form 0 26. 2010 tax form 1 108 34. 2010 tax form 2 33. 2010 tax form 3 32. 2010 tax form 3 31. 2010 tax form 4 30. 2010 tax form 5 29. 2010 tax form 6 28. 2010 tax form 8 27. 2010 tax form 9 27. 2010 tax form 0 26. 2010 tax form 1 109 34. 2010 tax form 2 33. 2010 tax form 3 32. 2010 tax form 3 31. 2010 tax form 4 30. 2010 tax form 5 29. 2010 tax form 6 28. 2010 tax form 7 27. 2010 tax form 9 27. 2010 tax form 0 26. 2010 tax form 1 110 34. 2010 tax form 2 33. 2010 tax form 3 32. 2010 tax form 3 31. 2010 tax form 4 30. 2010 tax form 5 29. 2010 tax form 6 28. 2010 tax form 7 27. 2010 tax form 9 27. 2010 tax form 0 26. 2010 tax form 1 111 34. 2010 tax form 2 33. 2010 tax form 3 32. 2010 tax form 3 31. 2010 tax form 4 30. 2010 tax form 5 29. 2010 tax form 6 28. 2010 tax form 7 27. 2010 tax form 9 27. 2010 tax form 0 26. 2010 tax form 1 112 34. 2010 tax form 2 33. 2010 tax form 3 32. 2010 tax form 3 31. 2010 tax form 4 30. 2010 tax form 5 29. 2010 tax form 6 28. 2010 tax form 7 27. 2010 tax form 9 27. 2010 tax form 0 26. 2010 tax form 1 113 34. 2010 tax form 2 33. 2010 tax form 3 32. 2010 tax form 3 31. 2010 tax form 4 30. 2010 tax form 5 29. 2010 tax form 6 28. 2010 tax form 7 27. 2010 tax form 9 27. 2010 tax form 0 26. 2010 tax form 1 114 34. 2010 tax form 2 33. 2010 tax form 3 32. 2010 tax form 3 31. 2010 tax form 4 30. 2010 tax form 5 29. 2010 tax form 6 28. 2010 tax form 7 27. 2010 tax form 9 27. 2010 tax form 0 26. 2010 tax form 1 115+ 34. 2010 tax form 2 33. 2010 tax form 3 32. 2010 tax form 3 31. 2010 tax form 4 30. 2010 tax form 5 29. 2010 tax form 6 28. 2010 tax form 7 27. 2010 tax form 9 27. 2010 tax form 0 26. 2010 tax 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. 2010 tax form 9 30. 2010 tax form 4 30. 2010 tax form 0 29. 2010 tax form 6 29. 2010 tax form 2 28. 2010 tax form 8 28. 2010 tax form 5 28. 2010 tax form 2 27. 2010 tax form 9 27. 2010 tax form 6 61 30. 2010 tax form 4 29. 2010 tax form 9 29. 2010 tax form 5 29. 2010 tax form 0 28. 2010 tax form 6 28. 2010 tax form 3 27. 2010 tax form 9 27. 2010 tax form 6 27. 2010 tax form 3 27. 2010 tax form 0 62 30. 2010 tax form 0 29. 2010 tax form 5 29. 2010 tax form 0 28. 2010 tax form 5 28. 2010 tax form 1 27. 2010 tax form 7 27. 2010 tax form 3 27. 2010 tax form 0 26. 2010 tax form 7 26. 2010 tax form 4 63 29. 2010 tax form 6 29. 2010 tax form 0 28. 2010 tax form 5 28. 2010 tax form 1 27. 2010 tax form 6 27. 2010 tax form 2 26. 2010 tax form 8 26. 2010 tax form 4 26. 2010 tax form 1 25. 2010 tax form 7 64 29. 2010 tax form 2 28. 2010 tax form 6 28. 2010 tax form 1 27. 2010 tax form 6 27. 2010 tax form 1 26. 2010 tax form 7 26. 2010 tax form 3 25. 2010 tax form 9 25. 2010 tax form 5 25. 2010 tax form 2 65 28. 2010 tax form 8 28. 2010 tax form 3 27. 2010 tax form 7 27. 2010 tax form 2 26. 2010 tax form 7 26. 2010 tax form 2 25. 2010 tax form 8 25. 2010 tax form 4 25. 2010 tax form 0 24. 2010 tax form 6 66 28. 2010 tax form 5 27. 2010 tax form 9 27. 2010 tax form 3 26. 2010 tax form 8 26. 2010 tax form 3 25. 2010 tax form 8 25. 2010 tax form 3 24. 2010 tax form 9 24. 2010 tax form 5 24. 2010 tax form 1 67 28. 2010 tax form 2 27. 2010 tax form 6 27. 2010 tax form 0 26. 2010 tax form 4 25. 2010 tax form 9 25. 2010 tax form 4 24. 2010 tax form 9 24. 2010 tax form 4 24. 2010 tax form 0 23. 2010 tax form 6 68 27. 2010 tax form 9 27. 2010 tax form 3 26. 2010 tax form 7 26. 2010 tax form 1 25. 2010 tax form 5 25. 2010 tax form 0 24. 2010 tax form 5 24. 2010 tax form 0 23. 2010 tax form 5 23. 2010 tax form 1 69 27. 2010 tax form 6 27. 2010 tax form 0 26. 2010 tax form 4 25. 2010 tax form 7 25. 2010 tax form 2 24. 2010 tax form 6 24. 2010 tax form 1 23. 2010 tax form 6 23. 2010 tax form 1 22. 2010 tax form 6 70 27. 2010 tax form 4 26. 2010 tax form 7 26. 2010 tax form 1 25. 2010 tax form 4 24. 2010 tax form 8 24. 2010 tax form 3 23. 2010 tax form 7 23. 2010 tax form 2 22. 2010 tax form 7 22. 2010 tax form 2 71 27. 2010 tax form 2 26. 2010 tax form 5 25. 2010 tax form 8 25. 2010 tax form 2 24. 2010 tax form 5 23. 2010 tax form 9 23. 2010 tax form 4 22. 2010 tax form 8 22. 2010 tax form 3 21. 2010 tax form 8 72 27. 2010 tax form 0 26. 2010 tax form 3 25. 2010 tax form 6 24. 2010 tax form 9 24. 2010 tax form 3 23. 2010 tax form 7 23. 2010 tax form 1 22. 2010 tax form 5 22. 2010 tax form 0 21. 2010 tax form 4 73 26. 2010 tax form 8 26. 2010 tax form 1 25. 2010 tax form 4 24. 2010 tax form 7 24. 2010 tax form 0 23. 2010 tax form 4 22. 2010 tax form 8 22. 2010 tax form 2 21. 2010 tax form 6 21. 2010 tax form 1 74 26. 2010 tax form 6 25. 2010 tax form 9 25. 2010 tax form 2 24. 2010 tax form 5 23. 2010 tax form 8 23. 2010 tax form 1 22. 2010 tax form 5 21. 2010 tax form 9 21. 2010 tax form 3 20. 2010 tax form 8 75 26. 2010 tax form 5 25. 2010 tax form 7 25. 2010 tax form 0 24. 2010 tax form 3 23. 2010 tax form 6 22. 2010 tax form 9 22. 2010 tax form 3 21. 2010 tax form 6 21. 2010 tax form 0 20. 2010 tax form 5 Appendix C. 2010 tax 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. 2010 tax form 3 25. 2010 tax form 6 24. 2010 tax form 8 24. 2010 tax form 1 23. 2010 tax form 4 22. 2010 tax form 7 22. 2010 tax form 0 21. 2010 tax form 4 20. 2010 tax form 8 20. 2010 tax form 2 77 26. 2010 tax form 2 25. 2010 tax form 4 24. 2010 tax form 7 23. 2010 tax form 9 23. 2010 tax form 2 22. 2010 tax form 5 21. 2010 tax form 8 21. 2010 tax form 2 20. 2010 tax form 6 19. 2010 tax form 9 78 26. 2010 tax form 1 25. 2010 tax form 3 24. 2010 tax form 6 23. 2010 tax form 8 23. 2010 tax form 1 22. 2010 tax form 4 21. 2010 tax form 7 21. 2010 tax form 0 20. 2010 tax form 3 19. 2010 tax form 7 79 26. 2010 tax form 0 25. 2010 tax form 2 24. 2010 tax form 4 23. 2010 tax form 7 22. 2010 tax form 9 22. 2010 tax form 2 21. 2010 tax form 5 20. 2010 tax form 8 20. 2010 tax form 1 19. 2010 tax form 5 80 25. 2010 tax form 9 25. 2010 tax form 1 24. 2010 tax form 3 23. 2010 tax form 6 22. 2010 tax form 8 22. 2010 tax form 1 21. 2010 tax form 3 20. 2010 tax form 6 20. 2010 tax form 0 19. 2010 tax form 3 81 25. 2010 tax form 8 25. 2010 tax form 0 24. 2010 tax form 2 23. 2010 tax form 4 22. 2010 tax form 7 21. 2010 tax form 9 21. 2010 tax form 2 20. 2010 tax form 5 19. 2010 tax form 8 19. 2010 tax form 1 82 25. 2010 tax form 8 24. 2010 tax form 9 24. 2010 tax form 1 23. 2010 tax form 4 22. 2010 tax form 6 21. 2010 tax form 8 21. 2010 tax form 1 20. 2010 tax form 4 19. 2010 tax form 7 19. 2010 tax form 0 83 25. 2010 tax form 7 24. 2010 tax form 9 24. 2010 tax form 1 23. 2010 tax form 3 22. 2010 tax form 5 21. 2010 tax form 7 21. 2010 tax form 0 20. 2010 tax form 2 19. 2010 tax form 5 18. 2010 tax form 8 84 25. 2010 tax form 6 24. 2010 tax form 8 24. 2010 tax form 0 23. 2010 tax form 2 22. 2010 tax form 4 21. 2010 tax form 6 20. 2010 tax form 9 20. 2010 tax form 1 19. 2010 tax form 4 18. 2010 tax form 7 85 25. 2010 tax form 6 24. 2010 tax form 8 23. 2010 tax form 9 23. 2010 tax form 1 22. 2010 tax form 3 21. 2010 tax form 6 20. 2010 tax form 8 20. 2010 tax form 1 19. 2010 tax form 3 18. 2010 tax form 6 86 25. 2010 tax form 5 24. 2010 tax form 7 23. 2010 tax form 9 23. 2010 tax form 1 22. 2010 tax form 3 21. 2010 tax form 5 20. 2010 tax form 7 20. 2010 tax form 0 19. 2010 tax form 2 18. 2010 tax form 5 87 25. 2010 tax form 5 24. 2010 tax form 7 23. 2010 tax form 8 23. 2010 tax form 0 22. 2010 tax form 2 21. 2010 tax form 4 20. 2010 tax form 7 19. 2010 tax form 9 19. 2010 tax form 2 18. 2010 tax form 4 88 25. 2010 tax form 5 24. 2010 tax form 6 23. 2010 tax form 8 23. 2010 tax form 0 22. 2010 tax form 2 21. 2010 tax form 4 20. 2010 tax form 6 19. 2010 tax form 8 19. 2010 tax form 1 18. 2010 tax form 3 89 25. 2010 tax form 4 24. 2010 tax form 6 23. 2010 tax form 8 22. 2010 tax form 9 22. 2010 tax form 1 21. 2010 tax form 3 20. 2010 tax form 5 19. 2010 tax form 8 19. 2010 tax form 0 18. 2010 tax form 3 90 25. 2010 tax form 4 24. 2010 tax form 6 23. 2010 tax form 7 22. 2010 tax form 9 22. 2010 tax form 1 21. 2010 tax form 3 20. 2010 tax form 5 19. 2010 tax form 7 19. 2010 tax form 0 18. 2010 tax form 2 91 25. 2010 tax form 4 24. 2010 tax form 5 23. 2010 tax form 7 22. 2010 tax form 9 22. 2010 tax form 1 21. 2010 tax form 3 20. 2010 tax form 5 19. 2010 tax form 7 18. 2010 tax form 9 18. 2010 tax form 2 92 25. 2010 tax form 4 24. 2010 tax form 5 23. 2010 tax form 7 22. 2010 tax form 9 22. 2010 tax form 0 21. 2010 tax form 2 20. 2010 tax form 4 19. 2010 tax form 6 18. 2010 tax form 9 18. 2010 tax form 1 93 25. 2010 tax form 4 24. 2010 tax form 5 23. 2010 tax form 7 22. 2010 tax form 8 22. 2010 tax form 0 21. 2010 tax form 2 20. 2010 tax form 4 19. 2010 tax form 6 18. 2010 tax form 8 18. 2010 tax form 1 94 25. 2010 tax form 3 24. 2010 tax form 5 23. 2010 tax form 6 22. 2010 tax form 8 22. 2010 tax form 0 21. 2010 tax form 2 20. 2010 tax form 4 19. 2010 tax form 6 18. 2010 tax form 8 18. 2010 tax form 0 95 25. 2010 tax form 3 24. 2010 tax form 5 23. 2010 tax form 6 22. 2010 tax form 8 22. 2010 tax form 0 21. 2010 tax form 1 20. 2010 tax form 3 19. 2010 tax form 6 18. 2010 tax form 8 18. 2010 tax form 0 96 25. 2010 tax form 3 24. 2010 tax form 5 23. 2010 tax form 6 22. 2010 tax form 8 21. 2010 tax form 9 21. 2010 tax form 1 20. 2010 tax form 3 19. 2010 tax form 5 18. 2010 tax form 8 18. 2010 tax form 0 97 25. 2010 tax form 3 24. 2010 tax form 5 23. 2010 tax form 6 22. 2010 tax form 8 21. 2010 tax form 9 21. 2010 tax form 1 20. 2010 tax form 3 19. 2010 tax form 5 18. 2010 tax form 7 18. 2010 tax form 0 98 25. 2010 tax form 3 24. 2010 tax form 4 23. 2010 tax form 6 22. 2010 tax form 8 21. 2010 tax form 9 21. 2010 tax form 1 20. 2010 tax form 3 19. 2010 tax form 5 18. 2010 tax form 7 17. 2010 tax form 9 99 25. 2010 tax form 3 24. 2010 tax form 4 23. 2010 tax form 6 22. 2010 tax form 7 21. 2010 tax form 9 21. 2010 tax form 1 20. 2010 tax form 3 19. 2010 tax form 5 18. 2010 tax form 7 17. 2010 tax form 9 100 25. 2010 tax form 3 24. 2010 tax form 4 23. 2010 tax form 6 22. 2010 tax form 7 21. 2010 tax form 9 21. 2010 tax form 1 20. 2010 tax form 3 19. 2010 tax form 5 18. 2010 tax form 7 17. 2010 tax form 9 101 25. 2010 tax form 3 24. 2010 tax form 4 23. 2010 tax form 6 22. 2010 tax form 7 21. 2010 tax form 9 21. 2010 tax form 1 20. 2010 tax form 2 19. 2010 tax form 4 18. 2010 tax form 7 17. 2010 tax form 9 102 25. 2010 tax form 3 24. 2010 tax form 4 23. 2010 tax form 6 22. 2010 tax form 7 21. 2010 tax form 9 21. 2010 tax form 1 20. 2010 tax form 2 19. 2010 tax form 4 18. 2010 tax form 6 17. 2010 tax form 9 103 25. 2010 tax form 3 24. 2010 tax form 4 23. 2010 tax form 6 22. 2010 tax form 7 21. 2010 tax form 9 21. 2010 tax form 0 20. 2010 tax form 2 19. 2010 tax form 4 18. 2010 tax form 6 17. 2010 tax form 9 104 25. 2010 tax form 3 24. 2010 tax form 4 23. 2010 tax form 5 22. 2010 tax form 7 21. 2010 tax form 9 21. 2010 tax form 0 20. 2010 tax form 2 19. 2010 tax form 4 18. 2010 tax form 6 17. 2010 tax form 8 105 25. 2010 tax form 3 24. 2010 tax form 4 23. 2010 tax form 5 22. 2010 tax form 7 21. 2010 tax form 9 21. 2010 tax form 0 20. 2010 tax form 2 19. 2010 tax form 4 18. 2010 tax form 6 17. 2010 tax form 8 106 25. 2010 tax form 3 24. 2010 tax form 4 23. 2010 tax form 5 22. 2010 tax form 7 21. 2010 tax form 9 21. 2010 tax form 0 20. 2010 tax form 2 19. 2010 tax form 4 18. 2010 tax form 6 17. 2010 tax form 8 107 25. 2010 tax form 2 24. 2010 tax form 4 23. 2010 tax form 5 22. 2010 tax form 7 21. 2010 tax form 8 21. 2010 tax form 0 20. 2010 tax form 2 19. 2010 tax form 4 18. 2010 tax form 6 17. 2010 tax form 8 108 25. 2010 tax form 2 24. 2010 tax form 4 23. 2010 tax form 5 22. 2010 tax form 7 21. 2010 tax form 8 21. 2010 tax form 0 20. 2010 tax form 2 19. 2010 tax form 4 18. 2010 tax form 6 17. 2010 tax form 8 109 25. 2010 tax form 2 24. 2010 tax form 4 23. 2010 tax form 5 22. 2010 tax form 7 21. 2010 tax form 8 21. 2010 tax form 0 20. 2010 tax form 2 19. 2010 tax form 4 18. 2010 tax form 6 17. 2010 tax form 8 110 25. 2010 tax form 2 24. 2010 tax form 4 23. 2010 tax form 5 22. 2010 tax form 7 21. 2010 tax form 8 21. 2010 tax form 0 20. 2010 tax form 2 19. 2010 tax form 4 18. 2010 tax form 6 17. 2010 tax form 8 111 25. 2010 tax form 2 24. 2010 tax form 4 23. 2010 tax form 5 22. 2010 tax form 7 21. 2010 tax form 8 21. 2010 tax form 0 20. 2010 tax form 2 19. 2010 tax form 4 18. 2010 tax form 6 17. 2010 tax form 8 112 25. 2010 tax form 2 24. 2010 tax form 4 23. 2010 tax form 5 22. 2010 tax form 7 21. 2010 tax form 8 21. 2010 tax form 0 20. 2010 tax form 2 19. 2010 tax form 4 18. 2010 tax form 6 17. 2010 tax form 8 113 25. 2010 tax form 2 24. 2010 tax form 4 23. 2010 tax form 5 22. 2010 tax form 7 21. 2010 tax form 8 21. 2010 tax form 0 20. 2010 tax form 2 19. 2010 tax form 4 18. 2010 tax form 6 17. 2010 tax form 8 114 25. 2010 tax form 2 24. 2010 tax form 4 23. 2010 tax form 5 22. 2010 tax form 7 21. 2010 tax form 8 21. 2010 tax form 0 20. 2010 tax form 2 19. 2010 tax form 4 18. 2010 tax form 6 17. 2010 tax form 8 115+ 25. 2010 tax form 2 24. 2010 tax form 4 23. 2010 tax form 5 22. 2010 tax form 7 21. 2010 tax form 8 21. 2010 tax form 0 20. 2010 tax form 2 19. 2010 tax form 4 18. 2010 tax form 6 17. 2010 tax form 8 Appendix C. 2010 tax 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. 2010 tax form 8 21. 2010 tax form 3 20. 2010 tax form 9 20. 2010 tax form 6 20. 2010 tax form 2 19. 2010 tax form 9 19. 2010 tax form 6 19. 2010 tax form 4 19. 2010 tax form 1 18. 2010 tax form 9 71 21. 2010 tax form 3 20. 2010 tax form 9 20. 2010 tax form 5 20. 2010 tax form 1 19. 2010 tax form 7 19. 2010 tax form 4 19. 2010 tax form 1 18. 2010 tax form 8 18. 2010 tax form 5 18. 2010 tax form 3 72 20. 2010 tax form 9 20. 2010 tax form 5 20. 2010 tax form 0 19. 2010 tax form 6 19. 2010 tax form 3 18. 2010 tax form 9 18. 2010 tax form 6 18. 2010 tax form 3 18. 2010 tax form 0 17. 2010 tax form 7 73 20. 2010 tax form 6 20. 2010 tax form 1 19. 2010 tax form 6 19. 2010 tax form 2 18. 2010 tax form 8 18. 2010 tax form 4 18. 2010 tax form 1 17. 2010 tax form 8 17. 2010 tax form 5 17. 2010 tax form 2 74 20. 2010 tax form 2 19. 2010 tax form 7 19. 2010 tax form 3 18. 2010 tax form 8 18. 2010 tax form 4 18. 2010 tax form 0 17. 2010 tax form 6 17. 2010 tax form 3 17. 2010 tax form 0 16. 2010 tax form 7 75 19. 2010 tax form 9 19. 2010 tax form 4 18. 2010 tax form 9 18. 2010 tax form 4 18. 2010 tax form 0 17. 2010 tax form 6 17. 2010 tax form 2 16. 2010 tax form 8 16. 2010 tax form 5 16. 2010 tax form 2 76 19. 2010 tax form 6 19. 2010 tax form 1 18. 2010 tax form 6 18. 2010 tax form 1 17. 2010 tax form 6 17. 2010 tax form 2 16. 2010 tax form 8 16. 2010 tax form 4 16. 2010 tax form 0 15. 2010 tax form 7 77 19. 2010 tax form 4 18. 2010 tax form 8 18. 2010 tax form 3 17. 2010 tax form 8 17. 2010 tax form 3 16. 2010 tax form 8 16. 2010 tax form 4 16. 2010 tax form 0 15. 2010 tax form 6 15. 2010 tax form 3 78 19. 2010 tax form 1 18. 2010 tax form 5 18. 2010 tax form 0 17. 2010 tax form 5 17. 2010 tax form 0 16. 2010 tax form 5 16. 2010 tax form 0 15. 2010 tax form 6 15. 2010 tax form 2 14. 2010 tax form 9 79 18. 2010 tax form 9 18. 2010 tax form 3 17. 2010 tax form 7 17. 2010 tax form 2 16. 2010 tax form 7 16. 2010 tax form 2 15. 2010 tax form 7 15. 2010 tax form 3 14. 2010 tax form 9 14. 2010 tax form 5 80 18. 2010 tax form 7 18. 2010 tax form 1 17. 2010 tax form 5 16. 2010 tax form 9 16. 2010 tax form 4 15. 2010 tax form 9 15. 2010 tax form 4 15. 2010 tax form 0 14. 2010 tax form 5 14. 2010 tax form 1 81 18. 2010 tax form 5 17. 2010 tax form 9 17. 2010 tax form 3 16. 2010 tax form 7 16. 2010 tax form 2 15. 2010 tax form 6 15. 2010 tax form 1 14. 2010 tax form 7 14. 2010 tax form 2 13. 2010 tax form 8 82 18. 2010 tax form 3 17. 2010 tax form 7 17. 2010 tax form 1 16. 2010 tax form 5 15. 2010 tax form 9 15. 2010 tax form 4 14. 2010 tax form 9 14. 2010 tax form 4 13. 2010 tax form 9 13. 2010 tax form 5 83 18. 2010 tax form 2 17. 2010 tax form 5 16. 2010 tax form 9 16. 2010 tax form 3 15. 2010 tax form 7 15. 2010 tax form 2 14. 2010 tax form 7 14. 2010 tax form 2 13. 2010 tax form 7 13. 2010 tax form 2 84 18. 2010 tax form 0 17. 2010 tax form 4 16. 2010 tax form 7 16. 2010 tax form 1 15. 2010 tax form 5 15. 2010 tax form 0 14. 2010 tax form 4 13. 2010 tax form 9 13. 2010 tax form 4 13. 2010 tax form 0 85 17. 2010 tax form 9 17. 2010 tax form 3 16. 2010 tax form 6 16. 2010 tax form 0 15. 2010 tax form 4 14. 2010 tax form 8 14. 2010 tax form 3 13. 2010 tax form 7 13. 2010 tax form 2 12. 2010 tax form 8 86 17. 2010 tax form 8 17. 2010 tax form 1 16. 2010 tax form 5 15. 2010 tax form 8 15. 2010 tax form 2 14. 2010 tax form 6 14. 2010 tax form 1 13. 2010 tax form 5 13. 2010 tax form 0 12. 2010 tax form 5 87 17. 2010 tax form 7 17. 2010 tax form 0 16. 2010 tax form 4 15. 2010 tax form 7 15. 2010 tax form 1 14. 2010 tax form 5 13. 2010 tax form 9 13. 2010 tax form 4 12. 2010 tax form 9 12. 2010 tax form 4 88 17. 2010 tax form 6 16. 2010 tax form 9 16. 2010 tax form 3 15. 2010 tax form 6 15. 2010 tax form 0 14. 2010 tax form 4 13. 2010 tax form 8 13. 2010 tax form 2 12. 2010 tax form 7 12. 2010 tax form 2 89 17. 2010 tax form 6 16. 2010 tax form 9 16. 2010 tax form 2 15. 2010 tax form 5 14. 2010 tax form 9 14. 2010 tax form 3 13. 2010 tax form 7 13. 2010 tax form 1 12. 2010 tax form 6 12. 2010 tax form 0 90 17. 2010 tax form 5 16. 2010 tax form 8 16. 2010 tax form 1 15. 2010 tax form 4 14. 2010 tax form 8 14. 2010 tax form 2 13. 2010 tax form 6 13. 2010 tax form 0 12. 2010 tax form 4 11. 2010 tax form 9 91 17. 2010 tax form 4 16. 2010 tax form 7 16. 2010 tax form 0 15. 2010 tax form 4 14. 2010 tax form 7 14. 2010 tax form 1 13. 2010 tax form 5 12. 2010 tax form 9 12. 2010 tax form 3 11. 2010 tax form 8 92 17. 2010 tax form 4 16. 2010 tax form 7 16. 2010 tax form 0 15. 2010 tax form 3 14. 2010 tax form 6 14. 2010 tax form 0 13. 2010 tax form 4 12. 2010 tax form 8 12. 2010 tax form 2 11. 2010 tax form 7 93 17. 2010 tax form 3 16. 2010 tax form 6 15. 2010 tax form 9 15. 2010 tax form 2 14. 2010 tax form 6 13. 2010 tax form 9 13. 2010 tax form 3 12. 2010 tax form 7 12. 2010 tax form 1 11. 2010 tax form 6 94 17. 2010 tax form 3 16. 2010 tax form 6 15. 2010 tax form 9 15. 2010 tax form 2 14. 2010 tax form 5 13. 2010 tax form 9 13. 2010 tax form 2 12. 2010 tax form 6 12. 2010 tax form 0 11. 2010 tax form 5 95 17. 2010 tax form 3 16. 2010 tax form 5 15. 2010 tax form 8 15. 2010 tax form 1 14. 2010 tax form 5 13. 2010 tax form 8 13. 2010 tax form 2 12. 2010 tax form 6 12. 2010 tax form 0 11. 2010 tax form 4 96 17. 2010 tax form 2 16. 2010 tax form 5 15. 2010 tax form 8 15. 2010 tax form 1 14. 2010 tax form 4 13. 2010 tax form 8 13. 2010 tax form 1 12. 2010 tax form 5 11. 2010 tax form 9 11. 2010 tax form 3 97 17. 2010 tax form 2 16. 2010 tax form 5 15. 2010 tax form 8 15. 2010 tax form 1 14. 2010 tax form 4 13. 2010 tax form 7 13. 2010 tax form 1 12. 2010 tax form 5 11. 2010 tax form 9 11. 2010 tax form 3 98 17. 2010 tax form 2 16. 2010 tax form 4 15. 2010 tax form 7 15. 2010 tax form 0 14. 2010 tax form 3 13. 2010 tax form 7 13. 2010 tax form 0 12. 2010 tax form 4 11. 2010 tax form 8 11. 2010 tax form 2 99 17. 2010 tax form 2 16. 2010 tax form 4 15. 2010 tax form 7 15. 2010 tax form 0 14. 2010 tax form 3 13. 2010 tax form 6 13. 2010 tax form 0 12. 2010 tax form 4 11. 2010 tax form 8 11. 2010 tax form 2 100 17. 2010 tax form 1 16. 2010 tax form 4 15. 2010 tax form 7 15. 2010 tax form 0 14. 2010 tax form 3 13. 2010 tax form 6 12. 2010 tax form 9 12. 2010 tax form 3 11. 2010 tax form 7 11. 2010 tax form 1 101 17. 2010 tax form 1 16. 2010 tax form 4 15. 2010 tax form 6 14. 2010 tax form 9 14. 2010 tax form 2 13. 2010 tax form 6 12. 2010 tax form 9 12. 2010 tax form 3 11. 2010 tax form 7 11. 2010 tax form 1 102 17. 2010 tax form 1 16. 2010 tax form 4 15. 2010 tax form 6 14. 2010 tax form 9 14. 2010 tax form 2 13. 2010 tax form 5 12. 2010 tax form 9 12. 2010 tax form 2 11. 2010 tax form 6 11. 2010 tax form 0 103 17. 2010 tax form 1 16. 2010 tax form 3 15. 2010 tax form 6 14. 2010 tax form 9 14. 2010 tax form 2 13. 2010 tax form 5 12. 2010 tax form 9 12. 2010 tax form 2 11. 2010 tax form 6 11. 2010 tax form 0 104 17. 2010 tax form 1 16. 2010 tax form 3 15. 2010 tax form 6 14. 2010 tax form 9 14. 2010 tax form 2 13. 2010 tax form 5 12. 2010 tax form 8 12. 2010 tax form 2 11. 2010 tax form 6 11. 2010 tax form 0 105 17. 2010 tax form 1 16. 2010 tax form 3 15. 2010 tax form 6 14. 2010 tax form 9 14. 2010 tax form 2 13. 2010 tax form 5 12. 2010 tax form 8 12. 2010 tax form 2 11. 2010 tax form 5 10. 2010 tax form 9 106 17. 2010 tax form 1 16. 2010 tax form 3 15. 2010 tax form 6 14. 2010 tax form 8 14. 2010 tax form 1 13. 2010 tax form 5 12. 2010 tax form 8 12. 2010 tax form 2 11. 2010 tax form 5 10. 2010 tax form 9 107 17. 2010 tax form 0 16. 2010 tax form 3 15. 2010 tax form 6 14. 2010 tax form 8 14. 2010 tax form 1 13. 2010 tax form 4 12. 2010 tax form 8 12. 2010 tax form 1 11. 2010 tax form 5 10. 2010 tax form 9 108 17. 2010 tax form 0 16. 2010 tax form 3 15. 2010 tax form 5 14. 2010 tax form 8 14. 2010 tax form 1 13. 2010 tax form 4 12. 2010 tax form 8 12. 2010 tax form 1 11. 2010 tax form 5 10. 2010 tax form 9 109 17. 2010 tax form 0 16. 2010 tax form 3 15. 2010 tax form 5 14. 2010 tax form 8 14. 2010 tax form 1 13. 2010 tax form 4 12. 2010 tax form 8 12. 2010 tax form 1 11. 2010 tax form 5 10. 2010 tax form 9 Appendix C. 2010 tax 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. 2010 tax form 0 16. 2010 tax form 3 15. 2010 tax form 5 14. 2010 tax form 8 14. 2010 tax form 1 13. 2010 tax form 4 12. 2010 tax form 7 12. 2010 tax form 1 11. 2010 tax form 5 10. 2010 tax form 9 111 17. 2010 tax form 0 16. 2010 tax form 3 15. 2010 tax form 5 14. 2010 tax form 8 14. 2010 tax form 1 13. 2010 tax form 4 12. 2010 tax form 7 12. 2010 tax form 1 11. 2010 tax form 5 10. 2010 tax form 8 112 17. 2010 tax form 0 16. 2010 tax form 3 15. 2010 tax form 5 14. 2010 tax form 8 14. 2010 tax form 1 13. 2010 tax form 4 12. 2010 tax form 7 12. 2010 tax form 1 11. 2010 tax form 5 10. 2010 tax form 8 113 17. 2010 tax form 0 16. 2010 tax form 3 15. 2010 tax form 5 14. 2010 tax form 8 14. 2010 tax form 1 13. 2010 tax form 4 12. 2010 tax form 7 12. 2010 tax form 1 11. 2010 tax form 4 10. 2010 tax form 8 114 17. 2010 tax form 0 16. 2010 tax form 3 15. 2010 tax form 5 14. 2010 tax form 8 14. 2010 tax form 1 13. 2010 tax form 4 12. 2010 tax form 7 12. 2010 tax form 1 11. 2010 tax form 4 10. 2010 tax form 8 115+ 17. 2010 tax form 0 16. 2010 tax form 3 15. 2010 tax form 5 14. 2010 tax form 8 14. 2010 tax form 1 13. 2010 tax form 4 12. 2010 tax form 7 12. 2010 tax form 1 11. 2010 tax form 4 10. 2010 tax 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. 2010 tax form 8 13. 2010 tax form 4 13. 2010 tax form 1 12. 2010 tax form 8 12. 2010 tax form 6 12. 2010 tax form 3 12. 2010 tax form 1 11. 2010 tax form 9 11. 2010 tax form 7 11. 2010 tax form 5 81 13. 2010 tax form 4 13. 2010 tax form 1 12. 2010 tax form 7 12. 2010 tax form 4 12. 2010 tax form 2 11. 2010 tax form 9 11. 2010 tax form 7 11. 2010 tax form 4 11. 2010 tax form 3 11. 2010 tax form 1 82 13. 2010 tax form 1 12. 2010 tax form 7 12. 2010 tax form 4 12. 2010 tax form 1 11. 2010 tax form 8 11. 2010 tax form 5 11. 2010 tax form 3 11. 2010 tax form 0 10. 2010 tax form 8 10. 2010 tax form 6 83 12. 2010 tax form 8 12. 2010 tax form 4 12. 2010 tax form 1 11. 2010 tax form 7 11. 2010 tax form 4 11. 2010 tax form 1 10. 2010 tax form 9 10. 2010 tax form 6 10. 2010 tax form 4 10. 2010 tax form 2 84 12. 2010 tax form 6 12. 2010 tax form 2 11. 2010 tax form 8 11. 2010 tax form 4 11. 2010 tax form 1 10. 2010 tax form 8 10. 2010 tax form 5 10. 2010 tax form 3 10. 2010 tax form 1 9. 2010 tax form 9 85 12. 2010 tax form 3 11. 2010 tax form 9 11. 2010 tax form 5 11. 2010 tax form 1 10. 2010 tax form 8 10. 2010 tax form 5 10. 2010 tax form 2 9. 2010 tax form 9 9. 2010 tax form 7 9. 2010 tax form 5 86 12. 2010 tax form 1 11. 2010 tax form 7 11. 2010 tax form 3 10. 2010 tax form 9 10. 2010 tax form 5 10. 2010 tax form 2 9. 2010 tax form 9 9. 2010 tax form 6 9. 2010 tax form 4 9. 2010 tax form 2 87 11. 2010 tax form 9 11. 2010 tax form 4 11. 2010 tax form 0 10. 2010 tax form 6 10. 2010 tax form 3 9. 2010 tax form 9 9. 2010 tax form 6 9. 2010 tax form 4 9. 2010 tax form 1 8. 2010 tax form 9 88 11. 2010 tax form 7 11. 2010 tax form 3 10. 2010 tax form 8 10. 2010 tax form 4 10. 2010 tax form 1 9. 2010 tax form 7 9. 2010 tax form 4 9. 2010 tax form 1 8. 2010 tax form 8 8. 2010 tax form 6 89 11. 2010 tax form 5 11. 2010 tax form 1 10. 2010 tax form 6 10. 2010 tax form 2 9. 2010 tax form 9 9. 2010 tax form 5 9. 2010 tax form 2 8. 2010 tax form 9 8. 2010 tax form 6 8. 2010 tax form 3 90 11. 2010 tax form 4 10. 2010 tax form 9 10. 2010 tax form 5 10. 2010 tax form 1 9. 2010 tax form 7 9. 2010 tax form 3 9. 2010 tax form 0 8. 2010 tax form 6 8. 2010 tax form 3 8. 2010 tax form 1 91 11. 2010 tax form 3 10. 2010 tax form 8 10. 2010 tax form 3 9. 2010 tax form 9 9. 2010 tax form 5 9. 2010 tax form 1 8. 2010 tax form 8 8. 2010 tax form 4 8. 2010 tax form 1 7. 2010 tax form 9 92 11. 2010 tax form 2 10. 2010 tax form 7 10. 2010 tax form 2 9. 2010 tax form 8 9. 2010 tax form 3 9. 2010 tax form 0 8. 2010 tax form 6 8. 2010 tax form 3 8. 2010 tax form 0 7. 2010 tax form 7 93 11. 2010 tax form 1 10. 2010 tax form 6 10. 2010 tax form 1 9. 2010 tax form 6 9. 2010 tax form 2 8. 2010 tax form 8 8. 2010 tax form 5 8. 2010 tax form 1 7. 2010 tax form 8 7. 2010 tax form 5 94 11. 2010 tax form 0 10. 2010 tax form 5 10. 2010 tax form 0 9. 2010 tax form 5 9. 2010 tax form 1 8. 2010 tax form 7 8. 2010 tax form 3 8. 2010 tax form 0 7. 2010 tax form 6 7. 2010 tax form 3 95 10. 2010 tax form 9 10. 2010 tax form 4 9. 2010 tax form 9 9. 2010 tax form 4 9. 2010 tax form 0 8. 2010 tax form 6 8. 2010 tax form 2 7. 2010 tax form 8 7. 2010 tax form 5 7. 2010 tax form 2 96 10. 2010 tax form 8 10. 2010 tax form 3 9. 2010 tax form 8 9. 2010 tax form 3 8. 2010 tax form 9 8. 2010 tax form 5 8. 2010 tax form 1 7. 2010 tax form 7 7. 2010 tax form 4 7. 2010 tax form 1 97 10. 2010 tax form 7 10. 2010 tax form 2 9. 2010 tax form 7 9. 2010 tax form 2 8. 2010 tax form 8 8. 2010 tax form 4 8. 2010 tax form 0 7. 2010 tax form 6 7. 2010 tax form 3 6. 2010 tax form 9 98 10. 2010 tax form 7 10. 2010 tax form 1 9. 2010 tax form 6 9. 2010 tax form 2 8. 2010 tax form 7 8. 2010 tax form 3 7. 2010 tax form 9 7. 2010 tax form 5 7. 2010 tax form 1 6. 2010 tax form 8 99 10. 2010 tax form 6 10. 2010 tax form 1 9. 2010 tax form 6 9. 2010 tax form 1 8. 2010 tax form 6 8. 2010 tax form 2 7. 2010 tax form 8 7. 2010 tax form 4 7. 2010 tax form 0 6. 2010 tax form 7 100 10. 2010 tax form 6 10. 2010 tax form 0 9. 2010 tax form 5 9. 2010 tax form 0 8. 2010 tax form 5 8. 2010 tax form 1 7. 2010 tax form 7 7. 2010 tax form 3 6. 2010 tax form 9 6. 2010 tax form 6 101 10. 2010 tax form 5 10. 2010 tax form 0 9. 2010 tax form 4 9. 2010 tax form 0 8. 2010 tax form 5 8. 2010 tax form 0 7. 2010 tax form 6 7. 2010 tax form 2 6. 2010 tax form 9 6. 2010 tax form 5 102 10. 2010 tax form 5 9. 2010 tax form 9 9. 2010 tax form 4 8. 2010 tax form 9 8. 2010 tax form 4 8. 2010 tax form 0 7. 2010 tax form 5 7. 2010 tax form 1 6. 2010 tax form 8 6. 2010 tax form 4 103 10. 2010 tax form 4 9. 2010 tax form 9 9. 2010 tax form 4 8. 2010 tax form 8 8. 2010 tax form 4 7. 2010 tax form 9 7. 2010 tax form 5 7. 2010 tax form 1 6. 2010 tax form 7 6. 2010 tax form 3 104 10. 2010 tax form 4 9. 2010 tax form 8 9. 2010 tax form 3 8. 2010 tax form 8 8. 2010 tax form 3 7. 2010 tax form 9 7. 2010 tax form 4 7. 2010 tax form 0 6. 2010 tax form 6 6. 2010 tax form 3 105 10. 2010 tax form 4 9. 2010 tax form 8 9. 2010 tax form 3 8. 2010 tax form 8 8. 2010 tax form 3 7. 2010 tax form 8 7. 2010 tax form 4 7. 2010 tax form 0 6. 2010 tax form 6 6. 2010 tax form 2 106 10. 2010 tax form 3 9. 2010 tax form 8 9. 2010 tax form 2 8. 2010 tax form 7 8. 2010 tax form 2 7. 2010 tax form 8 7. 2010 tax form 3 6. 2010 tax form 9 6. 2010 tax form 5 6. 2010 tax form 2 107 10. 2010 tax form 3 9. 2010 tax form 8 9. 2010 tax form 2 8. 2010 tax form 7 8. 2010 tax form 2 7. 2010 tax form 7 7. 2010 tax form 3 6. 2010 tax form 9 6. 2010 tax form 5 6. 2010 tax form 1 108 10. 2010 tax form 3 9. 2010 tax form 7 9. 2010 tax form 2 8. 2010 tax form 7 8. 2010 tax form 2 7. 2010 tax form 7 7. 2010 tax form 3 6. 2010 tax form 8 6. 2010 tax form 4 6. 2010 tax form 1 109 10. 2010 tax form 3 9. 2010 tax form 7 9. 2010 tax form 2 8. 2010 tax form 7 8. 2010 tax form 2 7. 2010 tax form 7 7. 2010 tax form 2 6. 2010 tax form 8 6. 2010 tax form 4 6. 2010 tax form 0 110 10. 2010 tax form 3 9. 2010 tax form 7 9. 2010 tax form 2 8. 2010 tax form 6 8. 2010 tax form 1 7. 2010 tax form 7 7. 2010 tax form 2 6. 2010 tax form 8 6. 2010 tax form 4 6. 2010 tax form 0 111 10. 2010 tax form 3 9. 2010 tax form 7 9. 2010 tax form 1 8. 2010 tax form 6 8. 2010 tax form 1 7. 2010 tax form 6 7. 2010 tax form 2 6. 2010 tax form 8 6. 2010 tax form 3 6. 2010 tax form 0 112 10. 2010 tax form 2 9. 2010 tax form 7 9. 2010 tax form 1 8. 2010 tax form 6 8. 2010 tax form 1 7. 2010 tax form 6 7. 2010 tax form 2 6. 2010 tax form 7 6. 2010 tax form 3 5. 2010 tax form 9 113 10. 2010 tax form 2 9. 2010 tax form 7 9. 2010 tax form 1 8. 2010 tax form 6 8. 2010 tax form 1 7. 2010 tax form 6 7. 2010 tax form 2 6. 2010 tax form 7 6. 2010 tax form 3 5. 2010 tax form 9 114 10. 2010 tax form 2 9. 2010 tax form 7 9. 2010 tax form 1 8. 2010 tax form 6 8. 2010 tax form 1 7. 2010 tax form 6 7. 2010 tax form 1 6. 2010 tax form 7 6. 2010 tax form 3 5. 2010 tax form 9 115+ 10. 2010 tax form 2 9. 2010 tax form 7 9. 2010 tax form 1 8. 2010 tax form 6 8. 2010 tax form 1 7. 2010 tax form 6 7. 2010 tax form 1 6. 2010 tax form 7 6. 2010 tax form 3 5. 2010 tax form 9 Appendix C. 2010 tax 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. 2010 tax form 8 7. 2010 tax form 6 7. 2010 tax form 4 7. 2010 tax form 2 7. 2010 tax form 1 6. 2010 tax form 9 6. 2010 tax form 8 6. 2010 tax form 6 6. 2010 tax form 5 6. 2010 tax form 4 91 7. 2010 tax form 6 7. 2010 tax form 4 7. 2010 tax form 2 7. 2010 tax form 0 6. 2010 tax form 8 6. 2010 tax form 7 6. 2010 tax form 5 6. 2010 tax form 4 6. 2010 tax form 3 6. 2010 tax form 1 92 7. 2010 tax form 4 7. 2010 tax form 2 7. 2010 tax form 0 6. 2010 tax form 8 6. 2010 tax form 6 6. 2010 tax form 4 6. 2010 tax form 3 6. 2010 tax form 1 6. 2010 tax form 0 5. 2010 tax form 9 93 7. 2010 tax form 2 7. 2010 tax form 0 6. 2010 tax form 8 6. 2010 tax form 6 6. 2010 tax form 4 6. 2010 tax form 2 6. 2010 tax form 1 5. 2010 tax form 9 5. 2010 tax form 8 5. 2010 tax form 6 94 7. 2010 tax form 1 6. 2010 tax form 8 6. 2010 tax form 6 6. 2010 tax form 4 6. 2010 tax form 2 6. 2010 tax form 0 5. 2010 tax form 9 5. 2010 tax form 7 5. 2010 tax form 6 5. 2010 tax form 4 95 6. 2010 tax form 9 6. 2010 tax form 7 6. 2010 tax form 4 6. 2010 tax form 2 6. 2010 tax form 0 5. 2010 tax form 8 5. 2010 tax form 7 5. 2010 tax form 5 5. 2010 tax form 4 5. 2010 tax form 2 96 6. 2010 tax form 8 6. 2010 tax form 5 6. 2010 tax form 3 6. 2010 tax form 1 5. 2010 tax form 9 5. 2010 tax form 7 5. 2010 tax form 5 5. 2010 tax form 3 5. 2010 tax form 2 5. 2010 tax form 0 97 6. 2010 tax form 6 6. 2010 tax form 4 6. 2010 tax form 1 5. 2010 tax form 9 5. 2010 tax form 7 5. 2010 tax form 5 5. 2010 tax form 3 5. 2010 tax form 2 5. 2010 tax form 0 4. 2010 tax form 9 98 6. 2010 tax form 5 6. 2010 tax form 3 6. 2010 tax form 0 5. 2010 tax form 8 5. 2010 tax form 6 5. 2010 tax form 4 5. 2010 tax form 2 5. 2010 tax form 0 4. 2010 tax form 8 4. 2010 tax form 7 99 6. 2010 tax form 4 6. 2010 tax form 1 5. 2010 tax form 9 5. 2010 tax form 6 5. 2010 tax form 4 5. 2010 tax form 2 5. 2010 tax form 0 4. 2010 tax form 9 4. 2010 tax form 7 4. 2010 tax form 5 100 6. 2010 tax form 3 6. 2010 tax form 0 5. 2010 tax form 8 5. 2010 tax form 5 5. 2010 tax form 3 5. 2010 tax form 1 4. 2010 tax form 9 4. 2010 tax form 7 4. 2010 tax form 5 4. 2010 tax form 4 101 6. 2010 tax form 2 5. 2010 tax form 9 5. 2010 tax form 6 5. 2010 tax form 4 5. 2010 tax form 2 5. 2010 tax form 0 4. 2010 tax form 8 4. 2010 tax form 6 4. 2010 tax form 4 4. 2010 tax form 2 102 6. 2010 tax form 1 5. 2010 tax form 8 5. 2010 tax form 5 5. 2010 tax form 3 5. 2010 tax form 1 4. 2010 tax form 8 4. 2010 tax form 6 4. 2010 tax form 4 4. 2010 tax form 3 4. 2010 tax form 1 103 6. 2010 tax form 0 5. 2010 tax form 7 5. 2010 tax form 4 5. 2010 tax form 2 5. 2010 tax form 0 4. 2010 tax form 7 4. 2010 tax form 5 4. 2010 tax form 3 4. 2010 tax form 1 4. 2010 tax form 0 104 5. 2010 tax form 9 5. 2010 tax form 6 5. 2010 tax form 4 5. 2010 tax form 1 4. 2010 tax form 9 4. 2010 tax form 6 4. 2010 tax form 4 4. 2010 tax form 2 4. 2010 tax form 0 3. 2010 tax form 8 105 5. 2010 tax form 9 5. 2010 tax form 6 5. 2010 tax form 3 5. 2010 tax form 0 4. 2010 tax form 8 4. 2010 tax form 5 4. 2010 tax form 3 4. 2010 tax form 1 3. 2010 tax form 9 3. 2010 tax form 7 106 5. 2010 tax form 8 5. 2010 tax form 5 5. 2010 tax form 2 4. 2010 tax form 9 4. 2010 tax form 7 4. 2010 tax form 5 4. 2010 tax form 2 4. 2010 tax form 0 3. 2010 tax form 8 3. 2010 tax form 6 107 5. 2010 tax form 8 5. 2010 tax form 4 5. 2010 tax form 1 4. 2010 tax form 9 4. 2010 tax form 6 4. 2010 tax form 4 4. 2010 tax form 2 3. 2010 tax form 9 3. 2010 tax form 7 3. 2010 tax form 5 108 5. 2010 tax form 7 5. 2010 tax form 4 5. 2010 tax form 1 4. 2010 tax form 8 4. 2010 tax form 6 4. 2010 tax form 3 4. 2010 tax form 1 3. 2010 tax form 9 3. 2010 tax form 7 3. 2010 tax form 5 109 5. 2010 tax form 7 5. 2010 tax form 3 5. 2010 tax form 0 4. 2010 tax form 8 4. 2010 tax form 5 4. 2010 tax form 3 4. 2010 tax form 0 3. 2010 tax form 8 3. 2010 tax form 6 3. 2010 tax form 4 110 5. 2010 tax form 6 5. 2010 tax form 3 5. 2010 tax form 0 4. 2010 tax form 7 4. 2010 tax form 5 4. 2010 tax form 2 4. 2010 tax form 0 3. 2010 tax form 8 3. 2010 tax form 5 3. 2010 tax form 3 111 5. 2010 tax form 6 5. 2010 tax form 3 5. 2010 tax form 0 4. 2010 tax form 7 4. 2010 tax form 4 4. 2010 tax form 2 3. 2010 tax form 9 3. 2010 tax form 7 3. 2010 tax form 5 3. 2010 tax form 3 112 5. 2010 tax form 6 5. 2010 tax form 3 4. 2010 tax form 9 4. 2010 tax form 7 4. 2010 tax form 4 4. 2010 tax form 1 3. 2010 tax form 9 3. 2010 tax form 7 3. 2010 tax form 5 3. 2010 tax form 2 113 5. 2010 tax form 6 5. 2010 tax form 2 4. 2010 tax form 9 4. 2010 tax form 6 4. 2010 tax form 4 4. 2010 tax form 1 3. 2010 tax form 9 3. 2010 tax form 6 3. 2010 tax form 4 3. 2010 tax form 2 114 5. 2010 tax form 6 5. 2010 tax form 2 4. 2010 tax form 9 4. 2010 tax form 6 4. 2010 tax form 3 4. 2010 tax form 1 3. 2010 tax form 9 3. 2010 tax form 6 3. 2010 tax form 4 3. 2010 tax form 2 115+ 5. 2010 tax form 5 5. 2010 tax form 2 4. 2010 tax form 9 4. 2010 tax form 6 4. 2010 tax form 3 4. 2010 tax form 1 3. 2010 tax form 8 3. 2010 tax form 6 3. 2010 tax form 4 3. 2010 tax form 1 Appendix C. 2010 tax 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. 2010 tax form 2 4. 2010 tax form 1 3. 2010 tax form 9 3. 2010 tax form 8 3. 2010 tax form 7 3. 2010 tax form 5 3. 2010 tax form 4 3. 2010 tax form 3 3. 2010 tax form 3 3. 2010 tax form 2 101 4. 2010 tax form 1 3. 2010 tax form 9 3. 2010 tax form 7 3. 2010 tax form 6 3. 2010 tax form 5 3. 2010 tax form 4 3. 2010 tax form 2 3. 2010 tax form 1 3. 2010 tax form 1 3. 2010 tax form 0 102 3. 2010 tax form 9 3. 2010 tax form 7 3. 2010 tax form 6 3. 2010 tax form 4 3. 2010 tax form 3 3. 2010 tax form 2 3. 2010 tax form 1 3. 2010 tax form 0 2. 2010 tax form 9 2. 2010 tax form 8 103 3. 2010 tax form 8 3. 2010 tax form 6 3. 2010 tax form 4 3. 2010 tax form 3 3. 2010 tax form 2 3. 2010 tax form 0 2. 2010 tax form 9 2. 2010 tax form 8 2. 2010 tax form 7 2. 2010 tax form 6 104 3. 2010 tax form 7 3. 2010 tax form 5 3. 2010 tax form 3 3. 2010 tax form 2 3. 2010 tax form 0 2. 2010 tax form 9 2. 2010 tax form 7 2. 2010 tax form 6 2. 2010 tax form 5 2. 2010 tax form 4 105 3. 2010 tax form 5 3. 2010 tax form 4 3. 2010 tax form 2 3. 2010 tax form 0 2. 2010 tax form 9 2. 2010 tax form 7 2. 2010 tax form 6 2. 2010 tax form 5 2. 2010 tax form 4 2. 2010 tax form 3 106 3. 2010 tax form 4 3. 2010 tax form 2 3. 2010 tax form 1 2. 2010 tax form 9 2. 2010 tax form 7 2. 2010 tax form 6 2. 2010 tax form 4 2. 2010 tax form 3 2. 2010 tax form 2 2. 2010 tax form 1 107 3. 2010 tax form 3 3. 2010 tax form 1 3. 2010 tax form 0 2. 2010 tax form 8 2. 2010 tax form 6 2. 2010 tax form 5 2. 2010 tax form 3 2. 2010 tax form 2 2. 2010 tax form 1 2. 2010 tax form 0 108 3. 2010 tax form 3 3. 2010 tax form 1 2. 2010 tax form 9 2. 2010 tax form 7 2. 2010 tax form 5 2. 2010 tax form 4 2. 2010 tax form 2 2. 2010 tax form 1 1. 2010 tax form 9 1. 2010 tax form 8 109 3. 2010 tax form 2 3. 2010 tax form 0 2. 2010 tax form 8 2. 2010 tax form 6 2. 2010 tax form 4 2. 2010 tax form 3 2. 2010 tax form 1 2. 2010 tax form 0 1. 2010 tax form 8 1. 2010 tax form 7 110 3. 2010 tax form 1 2. 2010 tax form 9 2. 2010 tax form 7 2. 2010 tax form 5 2. 2010 tax form 3 2. 2010 tax form 2 2. 2010 tax form 0 1. 2010 tax form 9 1. 2010 tax form 7 1. 2010 tax form 6 111 3. 2010 tax form 1 2. 2010 tax form 9 2. 2010 tax form 7 2. 2010 tax form 5 2. 2010 tax form 3 2. 2010 tax form 1 1. 2010 tax form 9 1. 2010 tax form 8 1. 2010 tax form 6 1. 2010 tax form 5 112 3. 2010 tax form 0 2. 2010 tax form 8 2. 2010 tax form 6 2. 2010 tax form 4 2. 2010 tax form 2 2. 2010 tax form 0 1. 2010 tax form 9 1. 2010 tax form 7 1. 2010 tax form 5 1. 2010 tax form 4 113 3. 2010 tax form 0 2. 2010 tax form 8 2. 2010 tax form 6 2. 2010 tax form 4 2. 2010 tax form 2 2. 2010 tax form 0 1. 2010 tax form 8 1. 2010 tax form 6 1. 2010 tax form 5 1. 2010 tax form 3 114 3. 2010 tax form 0 2. 2010 tax form 7 2. 2010 tax form 5 2. 2010 tax form 3 2. 2010 tax form 1 1. 2010 tax form 9 1. 2010 tax form 8 1. 2010 tax form 6 1. 2010 tax form 4 1. 2010 tax form 3 115+ 2. 2010 tax form 9 2. 2010 tax form 7 2. 2010 tax form 5 2. 2010 tax form 3 2. 2010 tax form 1 1. 2010 tax form 9 1. 2010 tax form 7 1. 2010 tax form 5 1. 2010 tax form 4 1. 2010 tax 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. 2010 tax form 5 1. 2010 tax form 4 1. 2010 tax form 3 1. 2010 tax form 2 1. 2010 tax form 1 1. 2010 tax form 1         111 1. 2010 tax form 4 1. 2010 tax form 2 1. 2010 tax form 1 1. 2010 tax form 1 1. 2010 tax form 0 1. 2010 tax form 0         112 1. 2010 tax form 3 1. 2010 tax form 1 1. 2010 tax form 0 1. 2010 tax form 0 1. 2010 tax form 0 1. 2010 tax form 0         113 1. 2010 tax form 2 1. 2010 tax form 1 1. 2010 tax form 0 1. 2010 tax form 0 1. 2010 tax form 0 1. 2010 tax form 0         114 1. 2010 tax form 1 1. 2010 tax form 0 1. 2010 tax form 0 1. 2010 tax form 0 1. 2010 tax form 0 1. 2010 tax form 0         115+ 1. 2010 tax form 1 1. 2010 tax form 0 1. 2010 tax form 0 1. 2010 tax form 0 1. 2010 tax form 0 1. 2010 tax form 0         Appendix C. 2010 tax 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. 2010 tax form 4 93 9. 2010 tax form 6 71 26. 2010 tax form 5 94 9. 2010 tax form 1 72 25. 2010 tax form 6 95 8. 2010 tax form 6 73 24. 2010 tax form 7 96 8. 2010 tax form 1 74 23. 2010 tax form 8 97 7. 2010 tax form 6 75 22. 2010 tax form 9 98 7. 2010 tax form 1 76 22. 2010 tax form 0 99 6. 2010 tax form 7 77 21. 2010 tax form 2 100 6. 2010 tax form 3 78 20. 2010 tax form 3 101 5. 2010 tax form 9 79 19. 2010 tax form 5 102 5. 2010 tax form 5 80 18. 2010 tax form 7 103 5. 2010 tax form 2 81 17. 2010 tax form 9 104 4. 2010 tax form 9 82 17. 2010 tax form 1 105 4. 2010 tax form 5 83 16. 2010 tax form 3 106 4. 2010 tax form 2 84 15. 2010 tax form 5 107 3. 2010 tax form 9 85 14. 2010 tax form 8 108 3. 2010 tax form 7 86 14. 2010 tax form 1 109 3. 2010 tax form 4 87 13. 2010 tax form 4 110 3. 2010 tax form 1 88 12. 2010 tax form 7 111 2. 2010 tax form 9 89 12. 2010 tax form 0 112 2. 2010 tax form 6 90 11. 2010 tax form 4 113 2. 2010 tax form 4 91 10. 2010 tax form 8 114 2. 2010 tax form 1 92 10. 2010 tax form 2 115 and over 1. 2010 tax form 9 Prev  Up  Next   Home   More 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The 2010 Tax Form

2010 tax form 13. 2010 tax form   Base de Bienes Table of Contents Introduction Useful Items - You may want to see: Base de CostoBienes Raíces Base AjustadaAumentos a la Base Disminuciones a la Base Base Distinta al CostoBienes Recibidos por Servicios Intercambios Sujetos a Impuestos Conversiones Involuntarias Intercambios no Sujetos a Impuestos Bienes Traspasados de un Cónyuge Bienes Recibidos como Donación Bienes Heredados Bienes de Uso Personal Cambiados a Uso Comercial o de Alquiler Acciones y Bonos Introduction Este capítulo explica cómo calcular la base de bienes. 2010 tax form Se divide en las siguientes secciones: Base de costo. 2010 tax form Base ajustada. 2010 tax form Base distinta al costo. 2010 tax form Su base es la cantidad de inversión en bienes para propósitos no sujetos a impuestos. 2010 tax form Use la base para calcular las pérdidas o ganancias provenientes de la venta, intercambio u otra enajenación de bienes. 2010 tax form Además, use la base para calcular las deducciones por depreciación, amortización, agotamiento y pérdidas fortuitas. 2010 tax form Si usa bienes para propósitos tanto comerciales como de inversión y personales, tiene que distribuir la base de acuerdo con el uso. 2010 tax form Sólo se puede depreciar la base asignada al uso comercial o de inversión de los bienes. 2010 tax form Su base original de los bienes se ajusta (aumenta o disminuye) según ciertos hechos. 2010 tax form Por ejemplo, si realiza mejoras a los bienes, aumente la base. 2010 tax form Si hace deducciones por depreciación o pérdidas fortuitas, o reclama ciertos créditos, reduzca la base. 2010 tax form Mantenga documentación precisa de todos los artículos que afecten la base de sus bienes. 2010 tax form Para más información sobre cómo mantener dicha documentación, consulte el capítulo 1 . 2010 tax form Useful Items - You may want to see: Publicación 15-B Employer's Tax Guide to Fringe Benefits (Guía tributaria sobre beneficios marginales para empleadores), en inglés 525 Taxable and Nontaxable Income (Ingresos sujetos a impuestos y no sujetos a impuestos), en inglés 535 Business Expenses (Gastos de negocio), en inglés 537 Installment Sales (Ventas a plazos), en inglés 544 Sales and Other Dispositions of Assets (Ventas y otras enajenaciones de activos), en inglés 550 Investment Income and Expenses (Ingresos y gastos de inversión), en inglés 551 Basis of Assets (Base de activos), en inglés 946 How To Depreciate Property (Cómo depreciar los bienes), en inglés Base de Costo La base de los bienes comprados normalmente es el costo de dichos bienes. 2010 tax form El costo es la cantidad que usted paga en efectivo, obligaciones de deuda, otros bienes o servicios. 2010 tax form Éste también puede incluir cantidades que paga por los siguientes artículos: Impuesto sobre ventas, Flete, Instalación y pruebas, Impuestos sobre artículos de uso y consumo, Honorarios legales y contables (cuando se tienen que capitalizar), Timbres de recaudación de impuestos, Costos de registro e Impuestos sobre bienes raíces (si usted los asume por el vendedor). 2010 tax form Además, la base de activos de bienes raíces y de negocios puede incluir otros artículos. 2010 tax form Préstamos con intereses bajos o sin intereses. 2010 tax form    Si compra bienes con un plan de pago a plazos con bajos intereses o sin intereses, la base de los bienes es el precio de compra establecido menos las cantidades consideradas intereses no establecidos. 2010 tax form Por lo general, se tienen intereses no establecidos si la tasa de interés es menor que la tasa federal correspondiente. 2010 tax form   Para obtener más información, consulte Unstated Interest and Original Issue Discount (OID) (Intereses no establecidos y descuento de la emisión original (OID, por sus siglas en inglés)) en la Publicación 537, en inglés. 2010 tax form Bienes Raíces Los bienes raíces, conocidos también como bienes inmuebles, consisten en tierra y, normalmente, todo lo que esté construido sobre esta tierra, lo que crezca en ella y todo lo instalado en ésta. 2010 tax form Si compra bienes raíces, algunos honorarios y otros gastos que usted pague son parte de la base de costo de los bienes. 2010 tax form Compra por suma global. 2010 tax form   Si compra edificios junto con la tierra por una suma global, asigne la base del costo entre la tierra y los edificios. 2010 tax form Asigne el costo según los valores justos de mercado (FMV, por sus siglas en inglés) respectivos de la tierra y los edificios al momento de la compra. 2010 tax form Calcule la base de cada uno de los activos multiplicando la suma global por una fracción. 2010 tax form El numerador es el valor justo de mercado de dicho activo y el denominador es el valor justo de mercado de los bienes en su totalidad al momento de la compra. 2010 tax form    Si no está seguro del valor justo de mercado de la tierra y los edificios, puede asignar la base de dichos bienes conforme a sus valores tasados para propósitos del impuesto sobre bienes raíces. 2010 tax form Valor justo de mercado (FMV). 2010 tax form   El valor justo de mercado (FMV, por sus siglas en inglés) es el precio por el cual los bienes cambian de propietario entre un comprador y un vendedor, cuando ninguno tiene la obligación de comprar o vender y cuando ambos tienen conocimiento razonable de todo hecho necesario. 2010 tax form Las ventas de bienes similares alrededor de la misma fecha pueden ser útiles para calcular el valor justo de mercado de los bienes. 2010 tax form Asunción de hipoteca. 2010 tax form   Si compra bienes y asume una hipoteca existente sobre los bienes (o si compra bienes sujetos a hipoteca), su base incluye la cantidad que paga por los bienes más la cantidad que se tiene que pagar sobre la hipoteca. 2010 tax form Cargos de liquidación. 2010 tax form   Su base incluye los cargos de liquidación y los costos de cierre que pagó por comprar los bienes. 2010 tax form Un cargo por comprar bienes es un costo que se tiene que pagar aun si compra los bienes en efectivo. 2010 tax form No incluya en su base cargos ni costos por obtener un préstamo sobre los bienes. 2010 tax form   Los siguientes son algunos de los cargos por liquidación o costos de cierre que puede incluir en la base de los bienes: Cargos por investigación del título de propiedad. 2010 tax form Cargos por conexión de servicios públicos. 2010 tax form Cargos por trámites legales (incluyendo cargos por la búsqueda del título y la preparación del contrato de compraventa y la escritura). 2010 tax form Costos de registro. 2010 tax form Cargos por estudios topográficos. 2010 tax form Impuestos de traspaso. 2010 tax form Seguro de título de la propiedad. 2010 tax form Cantidades que adeuda el vendedor y que usted acuerda pagar, como impuestos o intereses atrasados, costos de registro y cargos hipotecarios, cargos por mejoras o reparaciones y comisiones por ventas. 2010 tax form   Los costos de liquidación no incluyen cantidades puestas en depósito para el pago futuro de gastos como impuestos y seguro. 2010 tax form   Los siguientes son algunos de los cargos por liquidación y costos de cierre que no puede incluir en la base de los bienes: Primas de un seguro contra hechos fortuitos. 2010 tax form Alquiler por ocupación de la propiedad antes del cierre. 2010 tax form Cargos por servicios públicos u otros servicios relacionados con la ocupación de la propiedad antes del cierre. 2010 tax form Cargos relacionados con la obtención de un préstamo, tales como puntos (puntos de descuento, costos originarios del préstamo), primas de seguro hipotecario, cargos por asunción del préstamo, costo de un informe de crédito y cargos por una tasación que sea requisito del prestamista. 2010 tax form Cargos por refinanciamiento de una hipoteca. 2010 tax form Impuestos sobre bienes raíces. 2010 tax form   Si paga los impuestos sobre bienes raíces que el vendedor adeudaba sobre los bienes raíces que usted compró y el vendedor no se los reembolsa, considere estos impuestos como parte de su base. 2010 tax form No puede deducirlos como gasto. 2010 tax form    Si le reembolsa al vendedor los impuestos que éste pagó por usted, normalmente puede deducir la cantidad como gasto en el año de la compra. 2010 tax form No incluya esta cantidad en la base de bienes. 2010 tax form Si no se los reembolsa al vendedor, tiene que restar esos impuestos de su base. 2010 tax form Puntos. 2010 tax form   Si paga puntos para obtener un préstamo (incluyendo una hipoteca, una segunda hipoteca, una línea de crédito o un préstamo sobre el valor neto de la vivienda), no sume los puntos a la base de los bienes correspondientes. 2010 tax form Normalmente, los puntos se deducen a lo largo del plazo del préstamo. 2010 tax form Para más información sobre cómo deducir puntos, consulte el capítulo 23 . 2010 tax form Puntos de hipoteca de vivienda. 2010 tax form   Le pueden corresponder reglas especiales sobre los puntos que usted y el vendedor paguen cuando usted obtenga una hipoteca para comprar su vivienda principal. 2010 tax form Si se cumplen ciertos requisitos, puede deducir los puntos en su totalidad para el año en que se pagaron. 2010 tax form Reduzca la base de su vivienda por los puntos que pagó el vendedor. 2010 tax form Base Ajustada Antes de calcular las pérdidas o ganancias de una venta, intercambio u otra enajenación de bienes o de calcular la depreciación, agotamiento o amortización permisibles, por regla general, tiene que realizar ciertos ajustes (aumentos o disminuciones) a la base del costo o base distinta al costo (explicadas más adelante) de los bienes. 2010 tax form El resultado de estos ajustes a la base es la base ajustada. 2010 tax form Aumentos a la Base Aumente la base de los bienes por todos los artículos correctamente sumados a una cuenta de capital. 2010 tax form Ejemplos de artículos que aumentan la base se encuentran en la Tabla 13-1. 2010 tax form Algunos de estos artículos se explican a continuación. 2010 tax form Mejoras. 2010 tax form   Sume a su base de los bienes el costo de las mejoras que tengan vida útil de más de 1 año, si éstas aumentan el valor de los bienes, prolongan su vida útil o los adaptan para un uso diferente. 2010 tax form Por ejemplo, las mejoras incluyen la instalación de una sala de recreación en un sótano no terminado, la construcción de un baño o dormitorio adicional, la colocación de una cerca, la instalación de nueva plomería o cableado, la instalación de un nuevo tejado o la pavimentación de la entrada de autos. 2010 tax form Gravámenes por mejoras locales. 2010 tax form   Sume a la base de los bienes los cargos por mejoras como calles y aceras o banquetas, si éstas aumentan el valor de los bienes. 2010 tax form No deduzca dichos cargos como impuestos. 2010 tax form Sin embargo, puede deducir como impuestos los cargos por mantenimiento, reparaciones o cargos de intereses relacionados con las mejoras. 2010 tax form Ejemplo. 2010 tax form El ayuntamiento transforma la calle ubicada frente a su tienda en un paseo peatonal y le tasa un gravamen a la propiedad de usted y a las de otros propietarios afectados por el costo del cambio de la calle. 2010 tax form Sume dicho cargo a la base de sus bienes. 2010 tax form En este ejemplo, el cargo es un activo depreciable. 2010 tax form Disminuciones a la Base Reduzca la base de bienes por todo lo que represente un rendimiento de capital en el período durante el cual tuvo los bienes. 2010 tax form Los ejemplos de artículos que reducen la base se encuentran en la Tabla 13-1. 2010 tax form Algunos de estos artículos se explican a continuación. 2010 tax form Tabla 13-1. 2010 tax form Ejemplos de Ajustes a la Base Aumentos a la Base Disminuciones a la Base • Mejoras de capital: • Exclusión en los ingresos de subsidios  por sistemas de ahorro de energía   Ampliación de la vivienda     Instalación de un tejado completo     Pavimentación de la entrada de autos • Deducciones por pérdidas fortuitas o  por robo y reembolsos de seguros   Instalación de aire acondicionado central     Cambio del cableado en la vivienda         • Gravámenes por mejoras locales: • Ganancia aplazada de la venta de una  vivienda   Conexiones de agua     Extensión de cables de servicios públicos   hasta la propiedad • Crédito por vehículos con motor  alternativo (Formulario 8910)   Banquetas o aceras     Calles       • Crédito por bienes para recargar  vehículos de combustible alternativo   (Formulario 8911)             • Pérdidas por hechos fortuitos:  Restauración de bienes dañados   • Créditos por energía eficaz  residencial (Formulario 5695)         • Depreciación y deducción conforme a  la sección 179       • Honorarios legales: • Distribuciones de sociedades  anónimas no sujetos a impuestos   Costo de defender y perfeccionar un título   de propiedad     Honorarios por obtener la reducción de un   gravamen del ayuntamiento • Determinadas deudas canceladas  excluidas de los ingresos       • Costos de zonificación • Servidumbres (derechos de acceso  a la propiedad)         • Beneficios tributarios por adopción Pérdidas por hecho fortuito y robo. 2010 tax form   Si tiene pérdidas por hecho fortuito o por robo, reste de la base de los bienes el dinero del seguro u otros reembolsos y las pérdidas deducibles no cubiertas por el seguro. 2010 tax form    Tiene que aumentar la base de los bienes por la cantidad que gaste en reparaciones que restauren los bienes a su condición previa al hecho fortuito. 2010 tax form   Para obtener más información acerca de las pérdidas fortuitas y por robo, consulte el capítulo 25 . 2010 tax form Depreciación y deducción conforme a la sección 179. 2010 tax form   Reste de la base de la propiedad comercial calificada las deducciones que haya declarado conforme a la sección 179 y la depreciación que haya deducido, o pudo haber deducido (incluyendo todo descuento especial por depreciación), en la declaración de impuestos según el método de depreciación que seleccionó. 2010 tax form   Para obtener más información acerca de la depreciación y la deducción conforme a la sección 179, consulte la Publicación 946 y las Instrucciones del Formulario 4562, ambas en inglés. 2010 tax form Ejemplo. 2010 tax form Usted fue propietario de un dúplex usado como vivienda de alquiler que le costó $40,000, de los cuales $35,000 fueron asignados al edificio y $5,000 al terreno. 2010 tax form Hizo una ampliación al dúplex que costó $10,000. 2010 tax form En febrero del año pasado, el dúplex sufrió daños por un incendio. 2010 tax form Hasta ese momento, usted había descontado una depreciación de $23,000. 2010 tax form Vendió algunos materiales rescatados del siniestro por $1,300 y cobró $19,700 de la compañía de seguros. 2010 tax form Dedujo una pérdida fortuita de $1,000 en su declaración de impuestos sobre el ingreso del año pasado. 2010 tax form Gastó $19,000 del dinero del seguro para la restauración del dúplex, que se completó este año. 2010 tax form Tiene que usar la base ajustada del dúplex después de la restauración para determinar la depreciación para el resto del período de recuperación de la propiedad. 2010 tax form Calcule la base ajustada del dúplex de la siguiente manera: Costo original del dúplex $35,000 Ampliación hecha al dúplex 10,000 Costo total del dúplex $45,000 Menos: Depreciación 23,000 Base ajustada antes del hecho fortuito $22,000 Menos: Dinero del seguro $19,700     Pérdida fortuita deducida 1,000     Materiales rescatados 1,300 22,000 Base ajustada después del hecho fortuito $-0- Sume: Costo de restauración del dúplex 19,000 Base ajustada después de la restauración $19,000 Nota: La base del terreno es el costo original de $5,000. 2010 tax form Servidumbres (derechos de acceso a la propiedad). 2010 tax form   La cantidad recibida por otorgar una servidumbre normalmente se considera ganancia de la venta de una participación en bienes raíces. 2010 tax form Esto reduce la base de la parte afectada de los bienes. 2010 tax form Si la cantidad recibida es mayor que la base de la parte de la propiedad afectada por la servidumbre, reduzca su base de esa parte a cero y considere el remanente como una ganancia reconocida. 2010 tax form   Si la ganancia es sobre bienes de capital, consulte el capítulo 16 para obtener más información acerca de cómo declararla. 2010 tax form Si la ganancia es sobre bienes usados en una ocupación o negocio, consulte la Publicación 544, en inglés, para obtener información acerca de cómo declararla. 2010 tax form Exclusión de subsidios por sistemas de ahorro de energía. 2010 tax form   Puede excluir del ingreso bruto todo subsidio recibido de una compañía de servicios públicos por la compra o instalación de un sistema de ahorro de energía para una vivienda. 2010 tax form De la base de los bienes para los cuales recibió el subsidio, reste la cantidad excluida. 2010 tax form Para obtener más información acerca de este subsidio, consulte el capítulo 12 . 2010 tax form Ganancia aplazada de la venta de una vivienda. 2010 tax form    Si aplazó la ganancia de la venta de su vivienda principal según las reglas en vigencia antes del 7 de mayo de 1997, tiene que restar la ganancia aplazada de la base de la vivienda que adquirió como reposición. 2010 tax form Para obtener más información acerca de las reglas sobre la venta de una vivienda, vea el capítulo 15 . 2010 tax form Base Distinta al Costo En muchas ocasiones, no puede usar el costo como base. 2010 tax form En estos casos, se puede usar el valor justo de mercado o la base ajustada de los bienes. 2010 tax form El valor justo de mercado y la base ajustada se explican en secciones anteriores. 2010 tax form Bienes Recibidos por Servicios Si recibe bienes por sus servicios, incluya el valor justo de mercado de dichos bienes en los ingresos. 2010 tax form La cantidad que incluye en los ingresos es la base. 2010 tax form Si los servicios se prestaron por un precio acordado con anticipación, éste se aceptará como el valor justo de mercado de los bienes si no existen pruebas de lo contrario. 2010 tax form Bienes restringidos. 2010 tax form   Si recibe bienes por sus servicios y los bienes están sujetos a ciertas restricciones, la base de los bienes es el valor justo de mercado en el momento en que estén sustancialmente establecidos sus derechos a dichos bienes. 2010 tax form Sin embargo, esta regla no corresponde si elige incluir en los ingresos el valor justo de mercado de los bienes en el momento en que se le traspasen dichos bienes, menos la cantidad que pagó por éstos. 2010 tax form Su derecho sobre esos bienes están sustancialmente establecidos cuando dichos bienes se pueden traspasar o cuando no están sujetos a un riesgo importante de pérdida (es decir, usted tiene pocas probabilidades de perderlos). 2010 tax form Para obtener más información, consulte Restricted Property (Bienes restringidos) en la Publicación 525, en inglés. 2010 tax form Compra por valor inferior. 2010 tax form   Una compra por valor inferior es una compra de un artículo por un valor menor que su valor justo de mercado. 2010 tax form Si, como compensación por servicios, compra productos u otros bienes por un valor menor al valor justo de mercado, incluya en su ingreso la diferencia entre el precio de compra y el valor justo de mercado de los bienes. 2010 tax form La base de los bienes es el valor justo de mercado (precio de compra más la cantidad que se incluye en los ingresos). 2010 tax form   Si la diferencia entre el precio de compra y el valor justo de mercado es un descuento al empleado, no incluya la diferencia en los ingresos. 2010 tax form Sin embargo, la base de los bienes sigue siendo el valor justo de mercado. 2010 tax form Consulte Employee Discounts (Descuentos del empleado) en la Publicación 15-B, en inglés. 2010 tax form Intercambios Sujetos a Impuestos Un intercambio sujeto a impuestos es aquel intercambio en el que la ganancia está sujeta a impuestos o la pérdida es deducible. 2010 tax form Una ganancia sujeta a impuestos o pérdida deducible también se conoce como ganancia o pérdida reconocida. 2010 tax form Si recibe bienes como intercambio por otros bienes a través de un intercambio sujeto a impuestos, normalmente la base de los bienes que recibe es el valor justo de mercado al momento del intercambio. 2010 tax form Conversiones Involuntarias Si recibe bienes de reposición como resultado de una conversión involuntaria, tal como un hecho fortuito, robo o expropiación forzosa, calcule la base de los bienes de reposición usando la base de los bienes convertidos. 2010 tax form Bienes similares o afines. 2010 tax form   Si recibe bienes de reposición similares o afines en servicio o uso a los bienes convertidos, la base de los bienes de reposición es la misma que la base de los bienes convertidos en la fecha de la conversión, con los siguientes ajustes: Reduzca la base por lo siguiente: Toda pérdida que reconozca en la conversión involuntaria. 2010 tax form Todo dinero que reciba y que no gaste en bienes afines. 2010 tax form Aumente la base por lo siguiente: Toda ganancia que reconozca en la conversión involuntaria. 2010 tax form Todo costo de adquisición de los bienes de reposición. 2010 tax form Dinero o bienes no similares ni afines. 2010 tax form    Si recibe dinero o bienes no similares o no afines en servicio o uso a los bienes convertidos y compra bienes de reposición similares o afines en servicio o uso a los bienes convertidos, la base de los bienes de reposición es el costo menos la ganancia no reconocida en la conversión. 2010 tax form Ejemplo. 2010 tax form El estado expropió sus bienes. 2010 tax form La base ajustada de los bienes era $26,000 y el estado le pagó $31,000 por éstos. 2010 tax form Usted obtuvo una ganancia de $5,000 ($31,000 − $26,000). 2010 tax form Por $29,000 compró bienes de reposición similares en uso a los bienes convertidos. 2010 tax form Obtiene una ganancia de $2,000 ($31,000 − $29,000), la parte no gastada del pago que recibió del estado. 2010 tax form Su ganancia no reconocida es $3,000, la diferencia entre los $5,000 de ganancia obtenida y los $2,000 de ganancia reconocida. 2010 tax form La base de los bienes de reposición se calcula de la siguiente manera: Costo de los bienes de reposición $29,000 Menos: Ganancia no reconocida 3,000 Base de los bienes de reposición $26,000 Cómo distribuir la base. 2010 tax form   Si compra más de una propiedad de reposición, distribuya la base entre los bienes de acuerdo con los costos respectivos. 2010 tax form Base de depreciación. 2010 tax form   Hay reglas especiales para determinar y depreciar la base de los bienes MACRS (Sistema modificado de recuperación acelerada de costos) adquiridos en una conversión involuntaria. 2010 tax form Para información, vea What Is the Basis of Your Depreciable Property? (¿Cuál es la base de los bienes depreciables?), en el capítulo 1 de la Publicación 946, en inglés. 2010 tax form Intercambios no Sujetos a Impuestos Un intercambio no sujeto a impuestos es aquel intercambio en el que no se gravan las ganancias y no se pueden deducir las pérdidas. 2010 tax form Si recibe bienes por intercambio no sujetos a impuestos, normalmente la base es la misma que la base de los bienes que traspasó. 2010 tax form Consulte Canjes no Sujetos a Impuestos en el capítulo 14. 2010 tax form Intercambios de Bienes del Mismo Tipo El intercambio de bienes del mismo tipo es la clase más común de intercambio no sujeto a impuestos. 2010 tax form Para considerarse intercambio de bienes del mismo tipo, tanto los bienes canjeados como los bienes recibidos tienen que ser los siguientes: Bienes calificados. 2010 tax form Bienes del mismo tipo. 2010 tax form La base de los bienes que recibe normalmente es la misma que la base ajustada de los bienes que traspase. 2010 tax form Si canjea los bienes en un intercambio de bienes del mismo tipo y también paga dinero, la base de los bienes recibidos es la base ajustada de los bienes que entregó más el dinero que pagó. 2010 tax form Bienes calificados. 2010 tax form   En un intercambio de bienes del mismo tipo, tiene que mantener para inversión o uso productivo en su ocupación o negocio tanto los bienes que traspase como los bienes que reciba. 2010 tax form Bienes del mismo tipo. 2010 tax form   Tiene que haber un intercambio de bienes del mismo tipo. 2010 tax form Los bienes del mismo tipo son bienes de la misma naturaleza o carácter, aun si son de grado o calidad diferente. 2010 tax form El intercambio de bienes raíces por bienes raíces, o de bienes muebles por bienes muebles similares, es un intercambio de bienes del mismo tipo. 2010 tax form Ejemplo. 2010 tax form Usted canjea un camión viejo que usó en su negocio con una base ajustada de $1,700 por un camión nuevo que tiene un costo de $6,800. 2010 tax form El concesionario le hace un descuento de $2,000 por el camión viejo y usted paga $4,800. 2010 tax form Esto es un ejemplo de un intercambio de bienes del mismo tipo. 2010 tax form La base del camión nuevo es $6,500 (la base ajustada del camión viejo, $1,700, más la cantidad que pagó, $4,800). 2010 tax form Si vende el camión viejo a un tercero por $2,000, en lugar de hacer un canje y luego comprar un camión nuevo a un concesionario, usted tiene una ganancia sujeta a impuestos de $300 sobre la venta (el precio de venta de $2,000 menos la base ajustada de $1,700). 2010 tax form La base del camión nuevo es el precio que paga al concesionario. 2010 tax form Intercambios parcialmente no sujetos a impuestos. 2010 tax form   Un intercambio parcialmente no sujeto a impuestos es un intercambio en el que usted recibe bienes que no son del mismo tipo o dinero, además de bienes del mismo tipo. 2010 tax form La base de los bienes que recibe es igual a la base ajustada total de los bienes que traspasó, con los siguientes ajustes: Reduzca la base por lo siguiente: Todo el dinero que reciba. 2010 tax form Todas las pérdidas que reconozca en el intercambio. 2010 tax form Aumente la base por lo siguiente: Todos los costos adicionales en los que incurra. 2010 tax form Todas las ganancias que reconozca en el intercambio. 2010 tax form Si la otra parte implicada en el intercambio asume las deudas que le pertenecen a usted, trate la asunción de deuda como dinero que usted recibió en el intercambio. 2010 tax form Asignación de la base. 2010 tax form   Si recibe tanto bienes del mismo tipo como bienes que no son del mismo tipo en el intercambio, asigne la base primero a los bienes que no sean del mismo tipo, excepto dinero, hasta su valor justo de mercado en la fecha del intercambio. 2010 tax form El resto es la base de los bienes del mismo tipo. 2010 tax form Información adicional. 2010 tax form   Para obtener más información, consulte Like-Kind Exchanges (Intercambios de bienes del mismo tipo) en el capítulo 1 de la Publicación 544, en inglés. 2010 tax form Base de depreciación. 2010 tax form   Hay reglas especiales para determinar y depreciar la base de los bienes MACRS adquiridos en un intercambio de bienes del mismo tipo. 2010 tax form Para información, vea What Is the Basis of Your Depreciable Property? (¿Cuál es la base de los bienes depreciables?), en el capítulo 1 de la Publicación 946, en inglés. 2010 tax form Bienes Traspasados de un Cónyuge La base de los bienes traspasados a usted o traspasados en fideicomiso para su beneficio por su cónyuge es la misma base que la base ajustada de su cónyuge. 2010 tax form Se aplica la misma regla a un traspaso efectuado por su ex cónyuge en relación con su divorcio. 2010 tax form Sin embargo, para bienes traspasados en fideicomiso, ajuste la base según las ganancias reconocidas por su cónyuge o ex cónyuge si las obligaciones asumidas, más las obligaciones a las que están sujetos los bienes, son mayores que la base ajustada de los bienes traspasados. 2010 tax form Si los bienes que le son traspasados son bonos de ahorros estadounidenses de la serie E, serie EE o serie I, el cesionario tiene que incluir en el ingreso los intereses devengados a la fecha del traspaso. 2010 tax form Su base en los bonos, inmediatamente después del traspaso, es igual a la base del cesionario más el ingreso de intereses que se pueda incluir en el ingreso del cesionario. 2010 tax form Para obtener más información acerca de estos bonos, consulte el capítulo 7 . 2010 tax form Al momento del traspaso, el cesionario tiene que entregarle la documentación necesaria para determinar la base ajustada y el período de tenencia de los bienes a partir de la fecha de traspaso. 2010 tax form Para obtener más información acerca del traspaso de bienes de un cónyuge, consulte el capítulo 14 . 2010 tax form Bienes Recibidos como Donación Para calcular la base de una propiedad recibida como donación, tiene que conocer la base ajustada del donante justo antes de la donación, el valor justo de mercado de esta propiedad al momento en que se dona y los impuestos sobre donaciones pagados por dicha propiedad. 2010 tax form Valor justo de mercado menor que la base ajustada del donante. 2010 tax form   Si el valor justo de mercado de los bienes al momento de la donación es menor que la base ajustada del donante, la base depende de si usted tiene ganancias o pérdidas cuando enajene los bienes. 2010 tax form Su base para calcular ganancias es la misma que la base ajustada del donante más o menos los ajustes requeridos a la base mientras usted tenía los bienes. 2010 tax form Su base para calcular pérdidas es el valor justo de mercado cuando recibió la donación más o menos los ajustes requeridos a la base mientras usted tenía los bienes. 2010 tax form Vea Base Ajustada , anteriormente. 2010 tax form Ejemplo. 2010 tax form Usted recibió un acre de terreno como donación. 2010 tax form Al momento de la donación, el terreno tenía un valor justo de mercado de $8,000. 2010 tax form La base ajustada del donante era $10,000. 2010 tax form Después de recibir los bienes, no sucedió nada que aumentara ni disminuyera la base de los mismos. 2010 tax form Si posteriormente usted vende los bienes por $12,000, tendrá una ganancia de $2,000 porque tiene que usar la base ajustada del donante al momento de la donación ($10,000) como base para calcular la ganancia. 2010 tax form Si vende los bienes por $7,000, tendrá una pérdida de $1,000 porque tiene que usar el valor justo de mercado al momento de la donación ($8,000) como base para calcular la pérdida. 2010 tax form Si el precio de venta está entre $8,000 y $10,000, no tiene ganancias ni pérdidas. 2010 tax form Bienes comerciales. 2010 tax form   Si mantiene la donación como bienes comerciales, su base para calcular deducciones por depreciación, agotamiento o amortización es la misma que la base del donante más o menos los ajustes requeridos a la base mientras usted tiene los bienes. 2010 tax form Valor justo de mercado igual o mayor que la base ajustada del donante. 2010 tax form   Si el valor justo de mercado de los bienes es igual o mayor que la base ajustada del donante, la base es la base ajustada del donante al momento en que usted recibió la donación. 2010 tax form Aumente la base por la totalidad o parte de los impuestos sobre donaciones pagados, según la fecha de donación, como se explica más adelante. 2010 tax form   Además, para calcular las pérdidas o ganancias de una venta u otra enajenación o para calcular deducciones por depreciación, agotamiento o amortización sobre bienes comerciales, tiene que aumentar o reducir la base (la base ajustada del donante) por los ajustes requeridos a la base mientras usted tuvo los bienes. 2010 tax form Vea Base Ajustada , anteriormente. 2010 tax form   Si recibió una donación durante el año tributario, aumente la base de la donación (la base ajustada del donante) por la parte del impuesto sobre donaciones pagado sobre esta donación debido al aumento neto en valor de la donación. 2010 tax form Calcule el aumento multiplicando el impuesto pagado sobre la donación por la siguiente fracción. 2010 tax form El numerador de la fracción es el aumento neto del valor de la donación y el denominador es la cantidad de la donación. 2010 tax form   El aumento neto del valor de la donación es el valor justo de mercado de la donación menos la base ajustada del donante. 2010 tax form La cantidad de la donación es el valor para fines del impuesto sobre la donación después de haber sido reducida por toda exclusión anual y deducción conyugal o caritativa que corresponda a la donación. 2010 tax form Ejemplo. 2010 tax form En el año 2013, usted recibió una donación de bienes de su madre que tenía un valor justo de mercado de $50,000. 2010 tax form La base ajustada de su madre era $20,000. 2010 tax form La cantidad de la donación para propósitos del impuesto sobre donaciones era $36,000 ($50,000 menos la exclusión anual de $14,000). 2010 tax form Su madre pagó un impuesto sobre donaciones de $7,320 sobre los bienes. 2010 tax form La base de usted es $26,076, calculada de la siguiente manera: Valor justo de mercado. 2010 tax form $50,000 Menos: Base ajustada −20,000 Aumento neto en valor $30,000     Impuesto sobre la donación pagado $7,320 Multiplicado por ($30,000 ÷ $36,000) × 0. 2010 tax form 83 Impuesto sobre la donación debido al aumento neto en valor $6,076 Base ajustada de los bienes para su madre +20,000 La base de los bienes para usted $26,076 Nota: Si recibió una donación antes de 1977, la base de la donación para usted (la base ajustada del donante) incluye todos los impuestos sobre donaciones pagados sobre ésta. 2010 tax form Sin embargo, la base no puede ser mayor que el valor justo de mercado de la donación al momento en que se le dio a usted. 2010 tax form Bienes Heredados Su base en bienes heredados de un difunto que falleció antes del 1 de enero de 2010 o después del 31 de diciembre de 2010, es normalmente uno de los siguientes: El valor justo de mercado de los bienes en la fecha de muerte del difunto. 2010 tax form El valor justo de mercado en la fecha de valuación alternativa si el representante personal del caudal hereditario elige usar una valuación alternativa. 2010 tax form El valor según el método de valuación de uso especial para bienes raíces usados en actividades agrícolas o en el ejercicio de un negocio estrechamente controlado por pocos accionistas si se elige para propósitos del impuesto sobre la herencia. 2010 tax form La base ajustada del terreno del difunto hasta el valor excluido de la herencia sujeto a impuestos del difunto como una servidumbre de conservación calificada. 2010 tax form Si no hay que presentar una declaración del impuesto federal sobre la herencia, la base de los bienes heredados es el valor tasado en la fecha de fallecimiento para los impuestos estatales sobre la herencia o la transmisión. 2010 tax form Para obtener más información, consulte las Instrucciones del Formulario 706, United States Estate (and Generation-Skipping Transfer) Tax Return (Declaración del impuesto sobre el patrimonio (y transferencia con salto de generación) de los Estados Unidos), en inglés. 2010 tax form Bienes heredados de un difunto que falleció en 2010. 2010 tax form   Si heredó bienes de un difunto que falleció en 2010, pueden aplicarse requisitos especiales. 2010 tax form Para más información, vea la Publicación 4895, Tax Treatment of Property Acquired From a Decedent Dying in 2010 (Trato tributario de bienes adquiridos de un difunto que falleció en 2010), en inglés. 2010 tax form Bienes gananciales. 2010 tax form   En las jurisdicciones donde rigen las leyes de la comunidad de bienes gananciales (Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington y Wisconsin), se considera generalmente que cada cónyuge posee la mitad de los bienes gananciales. 2010 tax form Al fallecer cualquiera de los cónyuges, el total del valor de los bienes gananciales, aún la parte que le pertenece al cónyuge sobreviviente, normalmente se convierte en la base de la totalidad de los bienes. 2010 tax form Para que esta regla corresponda, por lo menos la mitad del valor de los bienes gananciales tiene que poderse incluir en el patrimonio bruto del difunto, independientemente de si se tiene que presentar o no una declaración sobre la herencia. 2010 tax form Ejemplo. 2010 tax form   Usted y su cónyuge tenían bienes gananciales cuya base era $80,000. 2010 tax form Cuando su cónyuge falleció, la mitad del valor justo de mercado de los bienes gananciales era incluible en el patrimonio de su cónyuge. 2010 tax form El valor justo de mercado de los intereses de los bienes gananciales era $100,000. 2010 tax form La base de su mitad de los bienes después de la muerte de su cónyuge es $50,000 (la mitad del valor justo de mercado de $100,000). 2010 tax form La base de la otra mitad que se pasa a los herederos de su cónyuge también es $50,000. 2010 tax form   Para más información, vea la Publicación 555, Community Property (Comunidad de bienes gananciales), en inglés. 2010 tax form Bienes de Uso Personal Cambiados a Uso Comercial o de Alquiler Si tiene bienes para uso personal y luego los cambia a uso comercial o los usa para producir ingresos de alquiler, puede empezar a depreciar dichos bienes al momento del cambio. 2010 tax form Para hacerlo, tiene que calcular la base para propósitos de depreciación al momento del cambio. 2010 tax form Un ejemplo de un cambio de bienes de uso personal a uso comercial o de alquiler sería alquilar su antigua vivienda personal. 2010 tax form Base para propósitos de depreciación. 2010 tax form   La base para depreciación es la menor de las siguientes cantidades: El valor justo de mercado de los bienes en la fecha del cambio. 2010 tax form La base ajustada en la fecha del cambio. 2010 tax form Ejemplo. 2010 tax form Hace varios años, usted pagó $160,000 por construir su casa en un terreno que costó $25,000. 2010 tax form Pagó $20,000 por mejoras permanentes a la vivienda y declaró una deducción por pérdidas fortuitas de $2,000 por daños a la vivienda antes de cambiar los bienes a uso de alquiler el año pasado. 2010 tax form Como el terreno no es depreciable, usted incluye sólo el costo de la vivienda al calcular la base para propósitos de determinar depreciación. 2010 tax form Su base ajustada en la vivienda, cuando cambió su uso, era $178,000 ($160,000 + $20,000 − $2,000). 2010 tax form En la misma fecha, su propiedad tenía un valor justo de mercado de $180,000, del cual $15,000 correspondían al terreno y $165,000 a la vivienda. 2010 tax form La base para calcular la depreciación de la vivienda es el valor justo de mercado en la fecha del cambio ($165,000) ya que es menor que la base ajustada ($178,000). 2010 tax form Venta de bienes. 2010 tax form   Si en el futuro usted vende o enajena los bienes cambiados a uso comercial o de alquiler, la base que use dependerá de si calcula pérdidas o ganancias. 2010 tax form Ganancia. 2010 tax form   La base para calcular una ganancia es la base ajustada de los bienes en el momento de la venta. 2010 tax form Ejemplo. 2010 tax form Suponga los mismos hechos que en el ejemplo anterior, excepto que usted vende los bienes obteniendo una ganancia después de descontar $37,500 por concepto de deducciones por depreciación. 2010 tax form Su base ajustada para calcular la ganancia es $165,500 ($178,000 + $25,000 (terreno) − $37,500). 2010 tax form Pérdida. 2010 tax form   Calcule la base para una pérdida empezando con la base ajustada o el valor justo de mercado de los bienes al momento del cambio a uso comercial o de alquiler, el que sea menor. 2010 tax form Luego haga ajustes (aumentos y reducciones) para el período después del cambio de uso de los bienes, como se explicó anteriormente bajo Base Ajustada . 2010 tax form Ejemplo. 2010 tax form Suponga los mismos hechos que en el ejemplo anterior, excepto que usted vende los bienes con pérdida después de descontar $37,500 por concepto de deducciones por depreciación. 2010 tax form En este caso, empezaría con el valor justo de mercado en la fecha del cambio a uso de alquiler ($180,000), ya que es menor que la base ajustada de $203,000 ($178,000 + $25,000 (terreno)) en esa fecha. 2010 tax form Reste de esa cantidad ($180,000) las deducciones por depreciación ($37,500). 2010 tax form La base para pérdidas es $142,500 ($180,000 − $37,500). 2010 tax form Acciones y Bonos La base de acciones o bonos que usted compre, por lo general, es el precio de compra más los costos de la compra, como comisiones y costos de registro o de traspaso. 2010 tax form Si obtiene acciones o bonos por un medio que no sea la compra, la base suele determinarse por el valor justo de mercado o la base ajustada del propietario anterior, como se explica anteriormente. 2010 tax form Tiene que ajustar la base de las acciones según ciertos hechos que sucedan después de la compra. 2010 tax form Por ejemplo, si recibe acciones adicionales de dividendos de acciones no sujetas a impuestos o divisiones de acciones, reduzca la base para cada acción, dividiendo la base ajustada de las acciones antiguas entre el número de acciones antiguas y nuevas. 2010 tax form Esta regla se aplica sólo cuando el número de acciones adicionales recibidas es idéntico al número de acciones tenidas. 2010 tax form Además, reduzca la base cuando reciba distribuciones no sujetas a impuestos. 2010 tax form Son un rendimiento de capital. 2010 tax form Ejemplo. 2010 tax form En el año 2011, compró 100 acciones de XYZ por $1,000, o sea, a $10 por acción. 2010 tax form En el año 2012, compró 100 acciones de XYZ por $1,600, o sea, a $16 por acción. 2010 tax form En el año 2013, XYZ declaró una división de acciones de 2 por 1. 2010 tax form Ahora tiene 200 acciones con una base de $5 por acción y 200 acciones con una base de $8 por acción. 2010 tax form Otras bases. 2010 tax form   Existen otras maneras de calcular la base de acciones o bonos, según cómo los adquirió. 2010 tax form Para obtener información más detallada, consulte Stocks and Bonds (Acciones y bonos) bajo Basis of Investment Property (Base de bienes de inversión) en el capítulo 4 de la Publicación 550, en inglés. 2010 tax form Cómo identificar acciones o bonos vendidos. 2010 tax form   Si puede identificar correctamente las acciones o los bonos que vendió, entonces la base de éstos es el costo u otra base de las acciones o bonos específicos. 2010 tax form Si compra y vende valores en fechas distintas y en cantidades distintas y no puede identificar correctamente las acciones vendidas, entonces la base de los valores que venda es la base de los valores que adquirió primero. 2010 tax form Para obtener más información sobre cómo identificar los valores que venda, consulte Stocks and Bonds (Acciones y bonos) bajo Basis of Investment Property (Base de bienes de inversión) en el capítulo 4 de la Publicación 550, en inglés. 2010 tax form Acciones de fondos mutuos. 2010 tax form   Si vende acciones de fondos mutuos que adquirió en fechas distintas y a precios distintos, y que dejó en depósito en una cuenta mantenida por un custodio o agente, puede optar por usar una base promedio. 2010 tax form Para obtener más información, consulte la Publicación 550, en inglés. 2010 tax form Prima de bonos. 2010 tax form   Si compra un bono sujeto a impuestos con prima (o sea, a un precio que excede su valor nominal) y elige amortizarla, reste de la base del bono la prima amortizada que deduzca cada año. 2010 tax form Para obtener más información, consulte Bond Premium Amortization (Amortización de primas de bonos) en el capítulo 3 de la Publicación 550, en inglés. 2010 tax form Aunque no puede deducir la prima sobre un bono exento de impuestos, tiene que amortizar la prima cada año y restar la cantidad amortizada de la base del bono. 2010 tax form Descuento de la emisión original (OID) sobre instrumentos de deuda. 2010 tax form   Tiene que aumentar la base de un instrumento de deuda de un descuento de la emisión original (OID, por sus siglas en inglés) por el OID que incluya en sus ingresos por ese instrumento. 2010 tax form Consulte Descuento de la emisión original (OID) en el capítulo 7 y la Publicación 1212, Guide to Original Issue Discount (OID) Instruments (Guía de instrumentos del descuento de la emisión original (OID)), en inglés. 2010 tax form Obligaciones exentas de impuestos. 2010 tax form    Por lo general, el OID sobre las obligaciones exentas de impuestos no está sujeto a impuestos. 2010 tax form Sin embargo, cuando enajene una obligación exenta de impuestos emitida después del 3 de septiembre de 1982 y comprada después del 1 de marzo de 1984, tiene que acumular el OID sobre la obligación para determinar su base ajustada. 2010 tax form El OID acumulado se suma a la base de la obligación para determinar su pérdida o ganancia. 2010 tax form Consulte el cápitulo 4 de la Publicación 550, en inglés. 2010 tax form Prev  Up  Next   Home   More Online Publications