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2012 1040x

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2012 1040x

2012 1040x Publication 80 - Introductory Material Table of Contents Future Developments What's New Reminders Calendar Future Developments For the latest information about developments related to Publication 80 (Circular SS), such as legislation enacted after it was published, go to www. 2012 1040x irs. 2012 1040x gov/pub80. 2012 1040x What's New Social security and Medicare tax for 2014. 2012 1040x  The social security tax rate is 6. 2012 1040x 2% each for the employee and employer, unchanged from 2013. 2012 1040x The social security wage base limit is $117,000. 2012 1040x The Medicare tax rate is 1. 2012 1040x 45% each for the employee and employer, unchanged from 2013. 2012 1040x There is no wage base limit for Medicare tax. 2012 1040x Social security and Medicare taxes apply to the wages of household workers you pay $1,900 or more in cash or an equivalent form of compensation. 2012 1040x Social security and Medicare taxes apply to election workers who are paid $1,600 or more in cash or an equivalent form of compensation. 2012 1040x Change of responsible party. 2012 1040x . 2012 1040x  Beginning January 1, 2014, any entity with an employer identification number (EIN) must file Form 8822-B, Change of Address or Responsible Party—Business, to report the latest change to its responsible party. 2012 1040x Form 8822-B must be filed within 60 days of the change. 2012 1040x If the change in the identity of your responsible party occurred before 2014, and you have not previously notified the IRS of the change, file Form 8822-B before March 1, 2014, reporting only the most recent change. 2012 1040x For a definition of “responsible party”, see the Form 8822-B instructions. 2012 1040x Same-sex marriage. 2012 1040x  For federal tax purposes, individuals of the same sex are considered married if they were lawfully married in a state (or foreign country) whose laws authorize the marriage of two individuals of the same sex, even if the state (or foreign country) in which they now live does not recognize same-sex marriage. 2012 1040x For more information, see Revenue Ruling 2013-17, 2013-38 I. 2012 1040x R. 2012 1040x B. 2012 1040x 201, available at www. 2012 1040x irs. 2012 1040x gov/irb/2013-38_IRB/ar07. 2012 1040x html. 2012 1040x Notice 2013-61 provides special administrative procedures for employers to make claims for refund or adjustments of overpayments of social security and Medicare taxes with respect to certain same-sex spouse benefits before expiration of the period of limitations. 2012 1040x Notice 2013-61, 2013-44 I. 2012 1040x R. 2012 1040x B. 2012 1040x 432, is available at www. 2012 1040x irs. 2012 1040x gov/irb/2013-44_IRB/ar10. 2012 1040x html. 2012 1040x Reminders Additional Medicare Tax withholding. 2012 1040x  In addition to withholding Medicare tax at 1. 2012 1040x 45%, you must withhold a 0. 2012 1040x 9% Additional Medicare Tax from wages you pay to an employee in excess of $200,000 in a calendar year. 2012 1040x You are required to begin withholding Additional Medicare Tax in the pay period in which you pay wages in excess of $200,000 to an employee and continue to withhold it each pay period until the end of the calendar year. 2012 1040x Additional Medicare Tax is only imposed on the employee. 2012 1040x There is no employer share of Additional Medicare Tax. 2012 1040x All wages that are subject to Medicare tax are subject to Additional Medicare Tax withholding if paid in excess of the $200,000 withholding threshold. 2012 1040x For more information on what wages are subject to Medicare tax, see the chart, Special Rules for Various Types of Employment and Payments , in section 12. 2012 1040x For more information on Additional Medicare Tax, visit IRS. 2012 1040x gov and enter “Additional Medicare Tax” in the search box. 2012 1040x Work opportunity tax credit for qualified tax-exempt organizations hiring qualified veterans. 2012 1040x  The work opportunity tax credit is available for eligible unemployed veterans who begin work on or after November 22, 2011, and before January 1, 2014. 2012 1040x Qualified tax-exempt organizations that hire eligible unemployed veterans can claim the work opportunity tax credit against their payroll tax liability using Form 5884-C, Work Opportunity Credit for Qualified Tax-Exempt Organizations Hiring Qualified Veterans. 2012 1040x For more information, visit IRS. 2012 1040x gov and enter “work opportunity tax credit” in the search box. 2012 1040x Outsourcing payroll duties. 2012 1040x  Employers are responsible to ensure that tax returns are filed and deposits and payments are made, even if the employer contracts with a third party to perform these acts. 2012 1040x The employer remains responsible if the third party fails to perform any required action. 2012 1040x If you choose to outsource any of your payroll and related tax duties (that is, withholding, reporting, and paying over social security, Medicare, FUTA, and income taxes) to a third-party payer such as a payroll service provider or reporting agent, visit IRS. 2012 1040x gov and enter “outsourcing payroll duties” in the search box for helpful information on this topic. 2012 1040x Residents of the Philippines working in the Commonwealth of the Northern Mariana Islands (CNMI). 2012 1040x  The IRS will not assert that an employer has understated liability for social security and Medicare taxes because they failed to treat services performed before January 1, 2015, in the CNMI by a resident of the Philippines as employment as defined under Internal Revenue Code section 3121(b). 2012 1040x For more information, see Announcement 2012-43, 2012-51 I. 2012 1040x R. 2012 1040x B. 2012 1040x 723, available at www. 2012 1040x irs. 2012 1040x gov/irb/2012-51_IRB/ar15. 2012 1040x html. 2012 1040x CNMI government employees now subject to social security and Medicare taxes. 2012 1040x  Beginning in the fourth calendar quarter of 2012, CNMI government employees are subject to social security and Medicare taxes. 2012 1040x COBRA premium assistance credit. 2012 1040x  The credit for COBRA premium assistance payments applies to premiums paid for employees involuntarily terminated between September 1, 2008 and May 31, 2010, and to premiums paid for up to 15 months. 2012 1040x See COBRA premium assistance credit in Publication 15 (Circular E), Employer's Tax Guide. 2012 1040x You can get Publication 15 (Circular E) at IRS. 2012 1040x gov. 2012 1040x You must receive written notice from the IRS to file Form 944. 2012 1040x  If you have been filing Forms 941-SS and believe your employment taxes for the calendar year will be $1,000 or less, and you would like to file Form 944, Employer's ANNUAL Federal Tax Return, instead of Forms 941-SS, you must contact the IRS to request to file Form 944. 2012 1040x You must receive written notice from the IRS to file Form 944 instead of Forms 941-SS before you may file this form. 2012 1040x For more information on requesting to file Form 944 visit IRS. 2012 1040x gov and enter “file employment taxes annually” in the search box. 2012 1040x Federal employers in the CNMI. 2012 1040x  The U. 2012 1040x S. 2012 1040x Treasury Department and the CNMI Division of Revenue and Taxation entered into an agreement under 5 USC 5517 in December 2006. 2012 1040x Under this agreement, all federal employers (including the Department of Defense) are required to withhold CNMI income taxes (rather than federal income taxes) and deposit the CNMI taxes with the CNMI Treasury for employees who are subject to CNMI taxes and whose regular place of federal employment is in the CNMI. 2012 1040x Federal employers are also required to file quarterly and annual reports with the CNMI Division of Revenue and Taxation. 2012 1040x For questions, contact the CNMI Division of Revenue and Taxation. 2012 1040x Change of address. 2012 1040x  Use Form 8822-B to notify the IRS of an address change. 2012 1040x Do not mail Form 8822-B with your employment tax return. 2012 1040x Federal tax deposits must be made by electronic funds transfer. 2012 1040x  You must use electronic funds transfer to make all federal tax deposits. 2012 1040x Generally, electronic fund transfers are made using the Electronic Federal Tax Payment System (EFTPS). 2012 1040x If you do not want to use EFTPS, you can arrange for your tax professional, financial institution, payroll service, or other trusted third party to make electronic deposits on your behalf. 2012 1040x Also, you may arrange for your financial institution to initiate a same-day wire payment on your behalf. 2012 1040x EFTPS is a free service provided by the Department of Treasury. 2012 1040x Services provided by your tax professional, financial institution, payroll service, or other third party may have a fee. 2012 1040x For more information on making federal tax deposits, see How To Deposit in section 8. 2012 1040x For more information about EFTPS or to enroll in EFTPS, visit the EFTPS website at www. 2012 1040x eftps. 2012 1040x gov or call 1-800-555-4477 (U. 2012 1040x S. 2012 1040x Virgin Islands only) or 303-967-5916 (toll call) or 1-800-733-4829 (TDD). 2012 1040x Additional information about EFTPS is also available in Publication 966, Electronic Federal Tax Payment System: A Guide To Getting Started. 2012 1040x Electronic filing and payment. 2012 1040x  Using electronic options can make filing a return and paying your federal tax easier. 2012 1040x Use the Electronic Federal Tax Payment System (EFTPS) to make deposits or pay in full, whether you rely on a tax professional or prepare your own taxes. 2012 1040x You can use IRS e-file to file certain returns. 2012 1040x If there is a balance due on the return, you can e-file and e-pay in a single step by authorizing an electronic funds withdrawal (EFW) from your bank account while e-filing. 2012 1040x Do not use EFW to pay taxes that are required to be deposited. 2012 1040x Visit the IRS website at www. 2012 1040x irs. 2012 1040x gov/efile for more information on filing electronically. 2012 1040x For more information on paying your taxes using EFW, visit the IRS website at www. 2012 1040x irs. 2012 1040x gov/e-pay. 2012 1040x A fee may be charged to file electronically. 2012 1040x For EFTPS, visit www. 2012 1040x eftps. 2012 1040x gov or call EFTPS Customer Service at 1-800-555-4477 (U. 2012 1040x S. 2012 1040x Virgin Islands only) or 303-967-5916 (toll call). 2012 1040x For electronic filing of Forms W-2AS, W-2CM, W-2GU, W-2VI, Wage and Tax Statements; W-3SS, Transmittal of Wage and Tax Statements; and W-2c, Corrected Wage and Tax Statement, visit www. 2012 1040x socialsecurity. 2012 1040x gov/employer. 2012 1040x If you are filing your tax return or paying your federal taxes electronically, a valid EIN is required. 2012 1040x If a valid EIN is not provided, the return or payment will not be processed. 2012 1040x This may result in penalties and delays in processing your return or payment. 2012 1040x Electronic option for filing Forms W-2AS, W-2CM, W-2GU, or W-2VI. 2012 1040x  Employers in American Samoa, the CNMI, Guam, and the U. 2012 1040x S. 2012 1040x Virgin Islands can now use the Social Security Administration's W-2 Online service to create, save, print, and submit up to 50 Forms W-2AS, W-2CM, W-2GU, or W-2VI at a time over the Internet. 2012 1040x Form W-3SS will be generated automatically based on your Forms W-2AS, W-2CM, W-2GU, or W-2VI. 2012 1040x For more information, visit Social Security Administration's SSA website at www. 2012 1040x ssa. 2012 1040x gov/bso/bsowelcome. 2012 1040x htm. 2012 1040x Credit or debit card payments. 2012 1040x  For information on paying your taxes with a credit or debit card, visit the IRS website at www. 2012 1040x irs. 2012 1040x gov/e-pay. 2012 1040x However, do not use credit or debit cards to make federal tax deposits. 2012 1040x Hiring new employees. 2012 1040x  Record the number and name from each new employee's social security card. 2012 1040x An employee who does not have a social security card should apply for one on Form SS-5, Application for a Social Security Card. 2012 1040x See section 3. 2012 1040x Reporting discrepancies between Forms 941-SS (or Form 944) and Forms W-2. 2012 1040x  File Schedule D (Form 941), Report of Discrepancies Caused by Acquisitions, Statutory Mergers, or Consolidations, to explain certain wage, tax, and payment discrepancies between Forms 941-SS (or Form 944), and Forms W-2 that were caused by acquisitions, statutory mergers, or consolidations. 2012 1040x For more information, see the Instructions for Schedule D (Form 941). 2012 1040x Apply for an employer identification number (EIN) online. 2012 1040x  You can apply for an EIN online by visiting IRS. 2012 1040x gov and clicking on the Apply for an EIN Online link under Tools. 2012 1040x Dishonored payments. 2012 1040x  Any form of payment that is dishonored and returned from a financial institution is subject to a penalty. 2012 1040x The penalty is $25 or 2% of the payment, whichever is more. 2012 1040x However, the penalty on dishonored payments of $24. 2012 1040x 99 or less is an amount equal to the payment. 2012 1040x For example, a dishonored payment of $18 is charged a penalty of $18. 2012 1040x Private delivery services. 2012 1040x  You can use certain private delivery services designated by the IRS to send tax returns or payments. 2012 1040x The list includes only the following: DHL Express (DHL): DHL Same Day Service. 2012 1040x Federal Express (FedEx): FedEx Priority Overnight, FedEx Standard Overnight, FedEx 2Day, FedEx International Priority, and FedEx International First. 2012 1040x United Parcel Service (UPS): UPS Next Day Air, UPS Next Day Air Saver, UPS 2nd Day Air, UPS 2nd Day Air A. 2012 1040x M. 2012 1040x , UPS Worldwide Express Plus, and UPS Worldwide Express. 2012 1040x For the IRS mailing address to use if you are using a private delivery service, go to IRS. 2012 1040x gov and enter “private delivery service” in the search box. 2012 1040x Your private delivery service can tell you how to get written proof of the mailing date. 2012 1040x Private delivery services cannot deliver items to P. 2012 1040x O. 2012 1040x boxes. 2012 1040x You must use the U. 2012 1040x S. 2012 1040x Postal Service to mail any item to an IRS P. 2012 1040x O. 2012 1040x box address. 2012 1040x Recordkeeping. 2012 1040x  Keep all records of employment taxes for 4 years. 2012 1040x These should be available for IRS review. 2012 1040x There is no required format for such records, but they should include your EIN; the amounts and dates of all wage payments (including fringe benefits) and tips reported; the names, addresses, and occupations of employees receiving such payments and their social security numbers; copies of returns filed; dates of employment; and the dates and amounts of deposits made. 2012 1040x Farm employers must keep a record of the name, permanent address, and EIN of each crew leader. 2012 1040x See Farm Crew Leaders in section 2. 2012 1040x Disregarded entities and qualified subchapter S subsidiaries (QSubs). 2012 1040x  Eligible single-owner disregarded entities and QSubs are treated as separate entities for employment tax purposes. 2012 1040x Eligible single-member entities that have not elected to be taxed as corporations must report and pay employment taxes on wages paid to their employees using the entities' own names and EINs. 2012 1040x See Regulations sections 1. 2012 1040x 1361-4(a)(7) and 301. 2012 1040x 7701-2(c)(2)(iv). 2012 1040x Photographs of missing children. 2012 1040x  The IRS is a proud partner with the National Center for Missing and Exploited Children. 2012 1040x Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. 2012 1040x You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. 2012 1040x Calendar   If any date for filing a return, furnishing a form, or depositing taxes falls on a Saturday, Sunday, or legal holiday, the due date is the next business day. 2012 1040x A statewide legal holiday delays a filing due date only if the IRS office where you are required to file is located in that state. 2012 1040x However, a statewide legal holiday does not delay the due date of federal tax deposits. 2012 1040x See Deposits on Business Days Only in section 8. 2012 1040x For any filing due date, you will meet the “file” or “furnish” requirement if the envelope containing the return or form is properly addressed, contains sufficient postage, and is postmarked by the U. 2012 1040x S. 2012 1040x Postal Service on or before the due date, or sent by an IRS-designated delivery service on or before the due date. 2012 1040x See Private delivery services under Reminders. 2012 1040x The following are important dates and responsibilities. 2012 1040x Also see Publication 509, Tax Calendars. 2012 1040x By January 31. 2012 1040x   Furnish wage and tax statements to employees. 2012 1040x Give each employee a completed Form W-2AS, W-2CM, W-2GU, or W-2VI. 2012 1040x See section 10 for more information. 2012 1040x File Form 943, Employer's Annual Federal Tax Return for Agricultural Employees, with the IRS. 2012 1040x If you deposited all Form 943 taxes when due, you have 10 additional calendar days to file. 2012 1040x U. 2012 1040x S. 2012 1040x Virgin Islands employers only must file Form 940, Employer's Annual Federal Unemployment (FUTA) Tax Return, with the IRS. 2012 1040x Pay or deposit (if more than $500) any balance of the tax due. 2012 1040x If you deposited the full amount of taxes when due, you have 10 additional calendar days to file. 2012 1040x File Form 944 with the IRS if you were notified by the IRS to file Form 944 instead of quarterly Forms 941-SS. 2012 1040x If you deposited the full amount of taxes when due, you have 10 additional calendar days to file. 2012 1040x By February 28. 2012 1040x  File paper wage and tax statements with the Social Security Administration (SSA). 2012 1040x File Copy A of Forms W-2AS, W-2CM, W-2GU, or W-2VI, and Form W-3SS with the Social Security Administration (SSA). 2012 1040x For electronically filed returns, see By March 31 next. 2012 1040x By March 31. 2012 1040x  File electronic Forms W-2AS, W-2CM, W-2GU, or W-2VI with the SSA. 2012 1040x Visit the SSA's Reporting Instructions & Information webpage at www. 2012 1040x socialsecurity. 2012 1040x gov/employer for more information. 2012 1040x By April 30, July 31, October 31, and January 31. 2012 1040x  File Form 941-SS with the IRS. 2012 1040x If you deposited the full amount of taxes when due, you have 10 additional calendar days to file. 2012 1040x Do not file Forms 941-SS for these quarters if you have been notified to file Form 944 and you did not request to file quarterly Forms 941-SS. 2012 1040x Deposit FUTA tax for the quarter (including any amount carried over from other quarters) if over $500. 2012 1040x If $500 or less, carry it over to the next quarter. 2012 1040x See section 11 for more information. 2012 1040x Prev  Up  Next   Home   More Online Publications
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Talk to Your Pharmacist

Your pharmacist oversees an important part of your health care by providing the medications prescribed by other health care professionals. It’s important that you are proactive and communicate honestly with your pharmacist. Topics you should discuss with your pharmacist include:

  • What other medications you take
  • Whether you have allergic reactions to any medications
  • Whether there is a generic version of the medication you can take instead
  • Any questions about the medication you are receiving. Review and discuss information on your patient insert.
  • Whether there is a risk that your medications don’t mix well with each other
  • Whether there any side effects to the medications

Remember to finish your entire prescription, since some illnesses require treatment to continue past the time when symptoms go away. Make certain that your pharmacy has your current health and prescription insurance on record so you get the best price possible. If you have difficulty paying for your medications, contact the manufacturer; some pharmaceutical companies have patient assistance programs to help you afford your medication.

Online Pharmacies

An increasing number of consumers are replacing a trip to the pharmacy with a trip on the Internet. While there are online pharmacies that provide legitimate prescription services, there are also some questionable sites that make buying medicines online risky. Do business only with a licensed U.S. pharmacy. Check with the National Association of Boards of Pharmacy to determine whether the site is licensed and in good standing. There are a few clues you can use to determine whether an online pharmacy is licensed, such as the website does not:

  • identify the organization or company sponsoring the site.
  • include a U.S. address and telephone number for the company.

An online pharmacy should offer you access to a registered pharmacist who can answer any questions you might have about drug interactions, side effects, and other safety precautions. Be wary of sites that:

  • Sell drugs without a prescription
  • Sell drugs not approved by the FDA
  • Advertise quick cures
  • Tell stories of "amazing results"
  • Claims that the medical profession has tried to keep the product from the public

If you suspect a site is not a licensed pharmacy, report it and any complaints to the U.S. Food and Drug Administration.

The 2012 1040x

2012 1040x 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. 2012 1040x Appendix A — Summary Record of Traditional IRA(s) for 2013 and Worksheet for Determining Required Minimum Distributions. 2012 1040x Appendix B — Worksheets you use if you receive social security benefits and are subject to the IRA deduction phaseout rules. 2012 1040x A filled-in example is included. 2012 1040x Worksheet 1, Computation of Modified AGI. 2012 1040x Worksheet 2, Computation of Traditional IRA Deduction for 2013. 2012 1040x Worksheet 3, Computation of Taxable Social Security Benefits. 2012 1040x Comprehensive Example and completed worksheets. 2012 1040x Appendix C — Life Expectancy Tables. 2012 1040x 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. 2012 1040x Table I (Single Life Expectancy). 2012 1040x Table II (Joint Life and Last Survivor Expectancy). 2012 1040x Table III (Uniform Lifetime). 2012 1040x Appendix A. 2012 1040x Summary Record of Traditional IRA(s) for 2013   Name ______________________________________ I was □ covered □ not covered by my employer's retirement plan during the year. 2012 1040x 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. 2012 1040x         2. 2012 1040x         3. 2012 1040x         4. 2012 1040x         5. 2012 1040x         6. 2012 1040x         7. 2012 1040x         8. 2012 1040x         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. 2012 1040x             2. 2012 1040x             3. 2012 1040x             4. 2012 1040x             5. 2012 1040x             6. 2012 1040x             7. 2012 1040x             8. 2012 1040x             Total               Basis of all traditional IRAs for 2013 and earlier years (from Form 8606, line 14) $ Note. 2012 1040x You should keep copies of your income tax return, and Forms W-2, 8606, and 5498. 2012 1040x Appendix A. 2012 1040x (Continued) Worksheet for Determining Required Minimum Distributions 1. 2012 1040x Age 70½ 71½ 72½ 73½ 74½ 2. 2012 1040x Year age was reached           3. 2012 1040x Value of IRA at the close of business on  December 31 of the year immediately prior to the year on line 21           4. 2012 1040x Distribution period from Table III or life expectancy  from Life Expectancy Table I or Table II2           5. 2012 1040x Required distribution (divide line 3 by line 4)3                         1. 2012 1040x Age 75½ 76½ 77½ 78½ 79½ 2. 2012 1040x Year age was reached           3. 2012 1040x Value of IRA at the close of business on  December 31 of the year immediately prior to the year on line 21           4. 2012 1040x Distribution period from Table III or life expectancy from Life Expectancy Table I or Table II2           5. 2012 1040x Required distribution (divide line 3 by line 4)3                         1. 2012 1040x Age 80½ 81½ 82½ 83½ 84½ 2. 2012 1040x Year age was reached           3. 2012 1040x Value of IRA at the close of business on  December 31 of the year immediately prior to the year on line 21           4. 2012 1040x Distribution period from Table III or life expectancy from Life Expectancy Table I or Table II2           5. 2012 1040x Required distribution (divide line 3 by line 4)3                         1. 2012 1040x Age 85½ 86½ 87½ 88½ 89½ 2. 2012 1040x Year age was reached           3. 2012 1040x Value of IRA at the close of business on  December 31 of the year immediately prior to the year on line 21           4. 2012 1040x Distribution period from Table III or life expectancy from Life Expectancy Table I or Table II2           5. 2012 1040x 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. 2012 1040x 2Use the appropriate life expectancy or distribution period for each year and for each IRA. 2012 1040x 3If you have more than one IRA, you must withdraw an amount equal to the total of the required distributions figured for each IRA. 2012 1040x You can, however, withdraw the total from one IRA or from more than one IRA. 2012 1040x Appendix B. 2012 1040x 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. 2012 1040x (See Are You Covered by an Employer Plan? in chapter 1. 2012 1040x )  Use Worksheet 1 to figure your modified adjusted gross income. 2012 1040x This amount is needed in the computation of your IRA deduction, if any, which is figured using Worksheet 2. 2012 1040x   The IRA deduction figured using Worksheet 2 is entered on your tax return. 2012 1040x Worksheet 1 Computation of Modified AGI (For use only by taxpayers who receive social security benefits)   Filing Status — Check only one box:  □ A. 2012 1040x Married filing jointly  □ B. 2012 1040x Single, Head of Household, Qualifying Widow(er), or Married filing separately and  lived apart from your spouse during the entire year  □ C. 2012 1040x Married filing separately and lived with your spouse at any time during the year     1. 2012 1040x 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. 2012 1040x )  1. 2012 1040x   2. 2012 1040x Enter the amount in box 5 of all Forms SSA-1099 and Forms RRB-1099  2. 2012 1040x   3. 2012 1040x Enter one-half of line 2  3. 2012 1040x   4. 2012 1040x Enter the amount of any foreign earned income exclusion, foreign housing exclusion, U. 2012 1040x S. 2012 1040x 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. 2012 1040x   5. 2012 1040x Enter the amount of any tax-exempt interest reported on line 8b of Form 1040 or 1040A  5. 2012 1040x   6. 2012 1040x Add lines 1, 3, 4, and 5  6. 2012 1040x   7. 2012 1040x Enter the amount listed below for your filing status. 2012 1040x $32,000 if you checked box A above. 2012 1040x $25,000 if you checked box B above. 2012 1040x $0 if you checked box C above. 2012 1040x  7. 2012 1040x   8. 2012 1040x Subtract line 7 from line 6. 2012 1040x If zero or less, enter -0- on this line  8. 2012 1040x   9. 2012 1040x If line 8 is zero, skip to line 17, enter -0-, and continue with line 18. 2012 1040x   If line 8 is more than zero, enter the amount listed below for your filing status. 2012 1040x $12,000 if you checked box A above. 2012 1040x $9,000 if you checked box B above. 2012 1040x $0 if you checked box C above  9. 2012 1040x   10. 2012 1040x Subtract line 9 from line 8. 2012 1040x If zero or less, enter -0-  10. 2012 1040x   11. 2012 1040x Enter the smaller of line 8 or line 9  11. 2012 1040x   12. 2012 1040x Enter one-half of line 11  12. 2012 1040x   13. 2012 1040x Enter the smaller of line 3 or line 12  13. 2012 1040x   14. 2012 1040x Multiply line 10 by . 2012 1040x 85. 2012 1040x If line 10 is zero, enter -0-  14. 2012 1040x   15. 2012 1040x Add lines 13 and 14  15. 2012 1040x   16. 2012 1040x Multiply line 2 by . 2012 1040x 85  16. 2012 1040x   17. 2012 1040x Taxable benefits to be included in modified AGI for traditional IRA deduction purposes. 2012 1040x  Enter the smaller of line 15 or line 16  17. 2012 1040x   18. 2012 1040x 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. 2012 1040x   19. 2012 1040x Modified AGI for determining your reduced traditional IRA deduction — add lines 1, 17, and 18. 2012 1040x Enter here and on line 2 of Worksheet 2, next  19. 2012 1040x   Appendix B. 2012 1040x (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 . 2012 1040x . 2012 1040x . 2012 1040x AND your modified AGI is over . 2012 1040x . 2012 1040x . 2012 1040x THEN enter on line 1 below . 2012 1040x . 2012 1040x . 2012 1040x                 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. 2012 1040x Skip this worksheet, proceed to Worksheet 3, and enter your IRA deduction on line 2 of Worksheet 3. 2012 1040x  **If you did not live with your spouse at any time during the year, consider your filing status as single. 2012 1040x  Note. 2012 1040x If you were married and you or your spouse worked and you both contributed to IRAs, figure the deduction for each of you separately. 2012 1040x               1. 2012 1040x Enter the applicable amount from above 1. 2012 1040x   2. 2012 1040x Enter your modified AGI from Worksheet 1, line 19 2. 2012 1040x     Note. 2012 1040x If line 2 is equal to or more than the amount on line 1, stop here; your traditional IRA contributions are not deductible. 2012 1040x Proceed to Worksheet 3. 2012 1040x     3. 2012 1040x Subtract line 2 from line 1 3. 2012 1040x   4. 2012 1040x Multiply line 3 by the percentage below that applies to you. 2012 1040x If the result is not a multiple of $10, round it to the next highest multiple of $10. 2012 1040x (For example, $611. 2012 1040x 40 is rounded to $620. 2012 1040x ) However, if the result is less than $200, enter $200. 2012 1040x       Married filing jointly or qualifying widow(er) and you are covered by an employer plan, multiply line 3 by 27. 2012 1040x 5%  (. 2012 1040x 275) (by 32. 2012 1040x 5% (. 2012 1040x 325) if you are age 50 or older). 2012 1040x All others, multiply line 3 by 55% (. 2012 1040x 55) (by 65% (. 2012 1040x 65) if you are age 50 or older). 2012 1040x 4. 2012 1040x   5. 2012 1040x 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). 2012 1040x 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. 2012 1040x   6. 2012 1040x 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. 2012 1040x   7. 2012 1040x Deduction. 2012 1040x Compare lines 4, 5, and 6. 2012 1040x Enter the smallest amount here (or a smaller amount if you choose). 2012 1040x Enter this amount on the Form 1040 or 1040A line for your IRA. 2012 1040x (If the amount on line 6 is more than the amount on line 7, complete line 8. 2012 1040x ) 7. 2012 1040x   8. 2012 1040x Nondeductible contributions. 2012 1040x Subtract line 7 from line 5 or 6, whichever is smaller. 2012 1040x Enter the result here and on line 1 of your Form 8606, Nondeductible IRAs. 2012 1040x 8. 2012 1040x   Appendix B. 2012 1040x (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. 2012 1040x Married filing jointly                   □ B. 2012 1040x Single, Head of Household, Qualifying Widow(er), or Married filing separately  and lived apart from your spouse during the entire year                   □ C. 2012 1040x Married filing separately and lived with your spouse at any time during the  year             1. 2012 1040x 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. 2012 1040x ) 1. 2012 1040x   2. 2012 1040x Deduction(s) from line 7 of Worksheet(s) 2 2. 2012 1040x   3. 2012 1040x Subtract line 2 from line 1 3. 2012 1040x   4. 2012 1040x Enter amount in box 5 of all Forms SSA-1099 and Forms RRB-1099 4. 2012 1040x   5. 2012 1040x Enter one-half of line 4 5. 2012 1040x   6. 2012 1040x Enter the amount of any foreign earned income exclusion, foreign housing exclusion, exclusion of income from U. 2012 1040x S. 2012 1040x 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. 2012 1040x   7. 2012 1040x Enter the amount of any tax-exempt interest reported on line 8b of Form 1040 or 1040A 7. 2012 1040x   8. 2012 1040x Add lines 3, 5, 6, and 7 8. 2012 1040x   9. 2012 1040x Enter the amount listed below for your filing status. 2012 1040x $32,000 if you checked box A above. 2012 1040x $25,000 if you checked box B above. 2012 1040x $0 if you checked box C above. 2012 1040x 9. 2012 1040x   10. 2012 1040x Subtract line 9 from line 8. 2012 1040x If zero or less, enter -0- on this line. 2012 1040x 10. 2012 1040x   11. 2012 1040x If line 10 is zero, stop here. 2012 1040x None of your social security benefits are taxable. 2012 1040x  If line 10 is more than zero, enter the amount listed below for your filing status. 2012 1040x $12,000 if you checked box A above. 2012 1040x $9,000 if you checked box B above. 2012 1040x $0 if you checked box C above. 2012 1040x 11. 2012 1040x   12. 2012 1040x Subtract line 11 from line 10. 2012 1040x If zero or less, enter -0- 12. 2012 1040x   13. 2012 1040x Enter the smaller of line 10 or line 11 13. 2012 1040x   14. 2012 1040x Enter one-half of line 13 . 2012 1040x 14. 2012 1040x   15. 2012 1040x Enter the smaller of line 5 or line 14 15. 2012 1040x   16. 2012 1040x Multiply line 12 by . 2012 1040x 85. 2012 1040x If line 12 is zero, enter -0- 16. 2012 1040x   17. 2012 1040x Add lines 15 and 16 17. 2012 1040x   18. 2012 1040x Multiply line 4 by . 2012 1040x 85 18. 2012 1040x   19. 2012 1040x Taxable social security benefits. 2012 1040x Enter the smaller of line 17 or line 18 19. 2012 1040x   Appendix B. 2012 1040x (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. 2012 1040x He is 65 years old and had 2013 wages of $89,500. 2012 1040x His wife did not work in 2013. 2012 1040x He also received social security benefits of $12,000 and made a $6,000 contribution to his traditional IRA for the year. 2012 1040x He had no foreign income, no tax-exempt interest, and no adjustments to income on lines 23 through 36 on his Form 1040. 2012 1040x He participated in a section 401(k) retirement plan at work. 2012 1040x  John completes worksheets 1 and 2. 2012 1040x Worksheet 2 shows that his 2013 IRA deduction is $4,980. 2012 1040x 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). 2012 1040x  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. 2012 1040x Worksheet 1 Computation of Modified AGI (For use only by taxpayers who receive social security benefits)   Filing Status — Check only one box:  ☑ A. 2012 1040x Married filing jointly  □ B. 2012 1040x Single, Head of Household, Qualifying Widow(er), or Married filing separately and lived apart from your spouse during the entire year  □ C. 2012 1040x Married filing separately and lived with your spouse at any time during the year     1. 2012 1040x 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. 2012 1040x ) 1. 2012 1040x 89,500 2. 2012 1040x Enter the amount in box 5 of all Forms SSA-1099 and Forms RRB-1099 2. 2012 1040x 12,000 3. 2012 1040x Enter one-half of line 2 3. 2012 1040x 6,000 4. 2012 1040x Enter the amount of any foreign earned income exclusion, foreign housing exclusion, U. 2012 1040x S. 2012 1040x 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. 2012 1040x 0 5. 2012 1040x Enter the amount of any tax-exempt interest reported on line 8b of Form 1040 or 1040A 5. 2012 1040x 0 6. 2012 1040x Add lines 1, 3, 4, and 5 6. 2012 1040x 95,500 7. 2012 1040x Enter the amount listed below for your filing status. 2012 1040x $32,000 if you checked box A above. 2012 1040x $25,000 if you checked box B above. 2012 1040x $0 if you checked box C above. 2012 1040x 7. 2012 1040x 32,000 8. 2012 1040x Subtract line 7 from line 6. 2012 1040x If zero or less, enter -0- on this line 8. 2012 1040x 63,500 9. 2012 1040x If line 8 is zero, skip to line 17, enter -0-, and continue with line 18. 2012 1040x   If line 8 is more than zero, enter the amount listed below for your filing status. 2012 1040x $12,000 if you checked box A above. 2012 1040x $9,000 if you checked box B above. 2012 1040x $0 if you checked box C above 9. 2012 1040x 12,000 10. 2012 1040x Subtract line 9 from line 8. 2012 1040x If zero or less, enter -0- 10. 2012 1040x 51,500 11. 2012 1040x Enter the smaller of line 8 or line 9 11. 2012 1040x 12,000 12. 2012 1040x Enter one-half of line 11 12. 2012 1040x 6,000 13. 2012 1040x Enter the smaller of line 3 or line 12 13. 2012 1040x 6,000 14. 2012 1040x Multiply line 10 by . 2012 1040x 85. 2012 1040x If line 10 is zero, enter -0- 14. 2012 1040x 43,775 15. 2012 1040x Add lines 13 and 14 15. 2012 1040x 49,775 16. 2012 1040x Multiply line 2 by . 2012 1040x 85 16. 2012 1040x 10,200 17. 2012 1040x Taxable benefits to be included in modified AGI for traditional IRA deduction purposes. 2012 1040x  Enter the smaller of line 15 or line 16 17. 2012 1040x 10,200 18. 2012 1040x 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. 2012 1040x 0 19. 2012 1040x Modified AGI for determining your reduced traditional IRA deduction — add lines 1, 17, and 18. 2012 1040x Enter here and on line 2 of Worksheet 2, next 19. 2012 1040x 99,700 Appendix B. 2012 1040x (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 . 2012 1040x . 2012 1040x . 2012 1040x AND your modified AGI is over . 2012 1040x . 2012 1040x . 2012 1040x THEN enter on line 1 below . 2012 1040x . 2012 1040x . 2012 1040x                 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. 2012 1040x Skip this worksheet, proceed to Worksheet 3, and enter your IRA deduction on line 2 of Worksheet 3. 2012 1040x  **If you did not live with your spouse at any time during the year, consider your filing status as single. 2012 1040x  Note. 2012 1040x If you were married and you or your spouse worked and you both contributed to IRAs, figure the deduction for each of you separately. 2012 1040x               1. 2012 1040x Enter the applicable amount from above 1. 2012 1040x 115,000 2. 2012 1040x Enter your modified AGI from Worksheet 1, line 19 2. 2012 1040x 99,700   Note. 2012 1040x If line 2 is equal to or more than the amount on line 1, stop here; your traditional IRA contributions are not deductible. 2012 1040x Proceed to Worksheet 3. 2012 1040x     3. 2012 1040x Subtract line 2 from line 1 3. 2012 1040x 15,300 4. 2012 1040x Multiply line 3 by the percentage below that applies to you. 2012 1040x If the result is not a multiple of $10, round it to the next highest multiple of $10. 2012 1040x (For example, $611. 2012 1040x 40 is rounded to $620. 2012 1040x ) However, if the result is less than $200, enter $200. 2012 1040x       Married filing jointly or qualifying widow(er) and you are covered by an employer plan, multiply line 3 by 27. 2012 1040x 5%  (. 2012 1040x 275) (by 32. 2012 1040x 5% (. 2012 1040x 325) if you are age 50 or older). 2012 1040x All others, multiply line 3 by 55% (. 2012 1040x 55) (by 65% (. 2012 1040x 65) if you are age 50 or older). 2012 1040x 4. 2012 1040x 4,980 5. 2012 1040x 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). 2012 1040x 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. 2012 1040x 89,500 6. 2012 1040x 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. 2012 1040x 6,000 7. 2012 1040x Deduction. 2012 1040x Compare lines 4, 5, and 6. 2012 1040x Enter the smallest amount here (or a smaller amount if you choose). 2012 1040x Enter this amount on the Form 1040 or 1040A line for your IRA. 2012 1040x (If the amount on line 6 is more than the amount on line 7, complete line 8. 2012 1040x ) 7. 2012 1040x 4,980 8. 2012 1040x Nondeductible contributions. 2012 1040x Subtract line 7 from line 5 or 6, whichever is smaller. 2012 1040x Enter the result here and on line 1 of your Form 8606, Nondeductible IRAs. 2012 1040x 8. 2012 1040x 1,020 Appendix B. 2012 1040x (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. 2012 1040x Married filing jointly                   □ B. 2012 1040x Single, Head of Household, Qualifying Widow(er), or Married filing separately  and lived apart from your spouse during the entire year                   □ C. 2012 1040x Married filing separately and lived with your spouse at any time during the  year             1. 2012 1040x 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. 2012 1040x ) 1. 2012 1040x 89,500 2. 2012 1040x Deduction(s) from line 7 of Worksheet(s) 2 2. 2012 1040x 4,980 3. 2012 1040x Subtract line 2 from line 1 3. 2012 1040x 84,520 4. 2012 1040x Enter amount in box 5 of all Forms SSA-1099 and Forms RRB-1099 4. 2012 1040x 12,000 5. 2012 1040x Enter one-half of line 4 5. 2012 1040x 6,000 6. 2012 1040x Enter the amount of any foreign earned income exclusion, foreign housing exclusion, exclusion of income from U. 2012 1040x S. 2012 1040x 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. 2012 1040x 0 7. 2012 1040x Enter the amount of any tax-exempt interest reported on line 8b of Form 1040 or 1040A 7. 2012 1040x 0 8. 2012 1040x Add lines 3, 5, 6, and 7 8. 2012 1040x 90,520 9. 2012 1040x Enter the amount listed below for your filing status. 2012 1040x $32,000 if you checked box A above. 2012 1040x $25,000 if you checked box B above. 2012 1040x $0 if you checked box C above. 2012 1040x 9. 2012 1040x 32,000 10. 2012 1040x Subtract line 9 from line 8. 2012 1040x If zero or less, enter -0- on this line. 2012 1040x 10. 2012 1040x 58,520 11. 2012 1040x If line 10 is zero, stop here. 2012 1040x None of your social security benefits are taxable. 2012 1040x  If line 10 is more than zero, enter the amount listed below for your filing status. 2012 1040x $12,000 if you checked box A above. 2012 1040x $9,000 if you checked box B above. 2012 1040x $0 if you checked box C above. 2012 1040x 11. 2012 1040x 12,000 12. 2012 1040x Subtract line 11 from line 10. 2012 1040x If zero or less, enter -0- 12. 2012 1040x 46,520 13. 2012 1040x Enter the smaller of line 10 or line 11 13. 2012 1040x 12,000 14. 2012 1040x Enter one-half of line 13 . 2012 1040x 14. 2012 1040x 6,000 15. 2012 1040x Enter the smaller of line 5 or line 14 15. 2012 1040x 6,000 16. 2012 1040x Multiply line 12 by . 2012 1040x 85. 2012 1040x If line 12 is zero, enter -0- 16. 2012 1040x 39,542 17. 2012 1040x Add lines 15 and 16 17. 2012 1040x 45,542 18. 2012 1040x Multiply line 4 by . 2012 1040x 85 18. 2012 1040x 10,200 19. 2012 1040x Taxable social security benefits. 2012 1040x Enter the smaller of line 17 or line 18 19. 2012 1040x 10,200 Appendix C. 2012 1040x Life Expectancy Tables   Table I (Single Life Expectancy) (For Use by Beneficiaries)         Age Life Expectancy Age Life Expectancy 0 82. 2012 1040x 4 28 55. 2012 1040x 3 1 81. 2012 1040x 6 29 54. 2012 1040x 3 2 80. 2012 1040x 6 30 53. 2012 1040x 3 3 79. 2012 1040x 7 31 52. 2012 1040x 4 4 78. 2012 1040x 7 32 51. 2012 1040x 4 5 77. 2012 1040x 7 33 50. 2012 1040x 4 6 76. 2012 1040x 7 34 49. 2012 1040x 4 7 75. 2012 1040x 8 35 48. 2012 1040x 5 8 74. 2012 1040x 8 36 47. 2012 1040x 5 9 73. 2012 1040x 8 37 46. 2012 1040x 5 10 72. 2012 1040x 8 38 45. 2012 1040x 6 11 71. 2012 1040x 8 39 44. 2012 1040x 6 12 70. 2012 1040x 8 40 43. 2012 1040x 6 13 69. 2012 1040x 9 41 42. 2012 1040x 7 14 68. 2012 1040x 9 42 41. 2012 1040x 7 15 67. 2012 1040x 9 43 40. 2012 1040x 7 16 66. 2012 1040x 9 44 39. 2012 1040x 8 17 66. 2012 1040x 0 45 38. 2012 1040x 8 18 65. 2012 1040x 0 46 37. 2012 1040x 9 19 64. 2012 1040x 0 47 37. 2012 1040x 0 20 63. 2012 1040x 0 48 36. 2012 1040x 0 21 62. 2012 1040x 1 49 35. 2012 1040x 1 22 61. 2012 1040x 1 50 34. 2012 1040x 2 23 60. 2012 1040x 1 51 33. 2012 1040x 3 24 59. 2012 1040x 1 52 32. 2012 1040x 3 25 58. 2012 1040x 2 53 31. 2012 1040x 4 26 57. 2012 1040x 2 54 30. 2012 1040x 5 27 56. 2012 1040x 2 55 29. 2012 1040x 6 Appendix C. 2012 1040x (Continued)   Table I (Single Life Expectancy) (For Use by Beneficiaries)         Age Life Expectancy Age Life Expectancy 56 28. 2012 1040x 7 84 8. 2012 1040x 1 57 27. 2012 1040x 9 85 7. 2012 1040x 6 58 27. 2012 1040x 0 86 7. 2012 1040x 1 59 26. 2012 1040x 1 87 6. 2012 1040x 7 60 25. 2012 1040x 2 88 6. 2012 1040x 3 61 24. 2012 1040x 4 89 5. 2012 1040x 9 62 23. 2012 1040x 5 90 5. 2012 1040x 5 63 22. 2012 1040x 7 91 5. 2012 1040x 2 64 21. 2012 1040x 8 92 4. 2012 1040x 9 65 21. 2012 1040x 0 93 4. 2012 1040x 6 66 20. 2012 1040x 2 94 4. 2012 1040x 3 67 19. 2012 1040x 4 95 4. 2012 1040x 1 68 18. 2012 1040x 6 96 3. 2012 1040x 8 69 17. 2012 1040x 8 97 3. 2012 1040x 6 70 17. 2012 1040x 0 98 3. 2012 1040x 4 71 16. 2012 1040x 3 99 3. 2012 1040x 1 72 15. 2012 1040x 5 100 2. 2012 1040x 9 73 14. 2012 1040x 8 101 2. 2012 1040x 7 74 14. 2012 1040x 1 102 2. 2012 1040x 5 75 13. 2012 1040x 4 103 2. 2012 1040x 3 76 12. 2012 1040x 7 104 2. 2012 1040x 1 77 12. 2012 1040x 1 105 1. 2012 1040x 9 78 11. 2012 1040x 4 106 1. 2012 1040x 7 79 10. 2012 1040x 8 107 1. 2012 1040x 5 80 10. 2012 1040x 2 108 1. 2012 1040x 4 81 9. 2012 1040x 7 109 1. 2012 1040x 2 82 9. 2012 1040x 1 110 1. 2012 1040x 1 83 8. 2012 1040x 6 111 and over 1. 2012 1040x 0 Appendix C. 2012 1040x 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. 2012 1040x 1 69. 2012 1040x 6 69. 2012 1040x 1 68. 2012 1040x 7 68. 2012 1040x 3 67. 2012 1040x 9 67. 2012 1040x 5 67. 2012 1040x 2 66. 2012 1040x 9 66. 2012 1040x 6 21 69. 2012 1040x 6 69. 2012 1040x 1 68. 2012 1040x 6 68. 2012 1040x 2 67. 2012 1040x 7 67. 2012 1040x 3 66. 2012 1040x 9 66. 2012 1040x 6 66. 2012 1040x 2 65. 2012 1040x 9 22 69. 2012 1040x 1 68. 2012 1040x 6 68. 2012 1040x 1 67. 2012 1040x 6 67. 2012 1040x 2 66. 2012 1040x 7 66. 2012 1040x 3 65. 2012 1040x 9 65. 2012 1040x 6 65. 2012 1040x 2 23 68. 2012 1040x 7 68. 2012 1040x 2 67. 2012 1040x 6 67. 2012 1040x 1 66. 2012 1040x 6 66. 2012 1040x 2 65. 2012 1040x 7 65. 2012 1040x 3 64. 2012 1040x 9 64. 2012 1040x 6 24 68. 2012 1040x 3 67. 2012 1040x 7 67. 2012 1040x 2 66. 2012 1040x 6 66. 2012 1040x 1 65. 2012 1040x 6 65. 2012 1040x 2 64. 2012 1040x 7 64. 2012 1040x 3 63. 2012 1040x 9 25 67. 2012 1040x 9 67. 2012 1040x 3 66. 2012 1040x 7 66. 2012 1040x 2 65. 2012 1040x 6 65. 2012 1040x 1 64. 2012 1040x 6 64. 2012 1040x 2 63. 2012 1040x 7 63. 2012 1040x 3 26 67. 2012 1040x 5 66. 2012 1040x 9 66. 2012 1040x 3 65. 2012 1040x 7 65. 2012 1040x 2 64. 2012 1040x 6 64. 2012 1040x 1 63. 2012 1040x 6 63. 2012 1040x 2 62. 2012 1040x 8 27 67. 2012 1040x 2 66. 2012 1040x 6 65. 2012 1040x 9 65. 2012 1040x 3 64. 2012 1040x 7 64. 2012 1040x 2 63. 2012 1040x 6 63. 2012 1040x 1 62. 2012 1040x 7 62. 2012 1040x 2 28 66. 2012 1040x 9 66. 2012 1040x 2 65. 2012 1040x 6 64. 2012 1040x 9 64. 2012 1040x 3 63. 2012 1040x 7 63. 2012 1040x 2 62. 2012 1040x 7 62. 2012 1040x 1 61. 2012 1040x 7 29 66. 2012 1040x 6 65. 2012 1040x 9 65. 2012 1040x 2 64. 2012 1040x 6 63. 2012 1040x 9 63. 2012 1040x 3 62. 2012 1040x 8 62. 2012 1040x 2 61. 2012 1040x 7 61. 2012 1040x 2 30 66. 2012 1040x 3 65. 2012 1040x 6 64. 2012 1040x 9 64. 2012 1040x 2 63. 2012 1040x 6 62. 2012 1040x 9 62. 2012 1040x 3 61. 2012 1040x 8 61. 2012 1040x 2 60. 2012 1040x 7 31 66. 2012 1040x 1 65. 2012 1040x 3 64. 2012 1040x 6 63. 2012 1040x 9 63. 2012 1040x 2 62. 2012 1040x 6 62. 2012 1040x 0 61. 2012 1040x 4 60. 2012 1040x 8 60. 2012 1040x 2 32 65. 2012 1040x 8 65. 2012 1040x 1 64. 2012 1040x 3 63. 2012 1040x 6 62. 2012 1040x 9 62. 2012 1040x 2 61. 2012 1040x 6 61. 2012 1040x 0 60. 2012 1040x 4 59. 2012 1040x 8 33 65. 2012 1040x 6 64. 2012 1040x 8 64. 2012 1040x 1 63. 2012 1040x 3 62. 2012 1040x 6 61. 2012 1040x 9 61. 2012 1040x 3 60. 2012 1040x 6 60. 2012 1040x 0 59. 2012 1040x 4 34 65. 2012 1040x 4 64. 2012 1040x 6 63. 2012 1040x 8 63. 2012 1040x 1 62. 2012 1040x 3 61. 2012 1040x 6 60. 2012 1040x 9 60. 2012 1040x 3 59. 2012 1040x 6 59. 2012 1040x 0 35 65. 2012 1040x 2 64. 2012 1040x 4 63. 2012 1040x 6 62. 2012 1040x 8 62. 2012 1040x 1 61. 2012 1040x 4 60. 2012 1040x 6 59. 2012 1040x 9 59. 2012 1040x 3 58. 2012 1040x 6 36 65. 2012 1040x 0 64. 2012 1040x 2 63. 2012 1040x 4 62. 2012 1040x 6 61. 2012 1040x 9 61. 2012 1040x 1 60. 2012 1040x 4 59. 2012 1040x 6 59. 2012 1040x 0 58. 2012 1040x 3 37 64. 2012 1040x 9 64. 2012 1040x 0 63. 2012 1040x 2 62. 2012 1040x 4 61. 2012 1040x 6 60. 2012 1040x 9 60. 2012 1040x 1 59. 2012 1040x 4 58. 2012 1040x 7 58. 2012 1040x 0 38 64. 2012 1040x 7 63. 2012 1040x 9 63. 2012 1040x 0 62. 2012 1040x 2 61. 2012 1040x 4 60. 2012 1040x 6 59. 2012 1040x 9 59. 2012 1040x 1 58. 2012 1040x 4 57. 2012 1040x 7 39 64. 2012 1040x 6 63. 2012 1040x 7 62. 2012 1040x 9 62. 2012 1040x 1 61. 2012 1040x 2 60. 2012 1040x 4 59. 2012 1040x 6 58. 2012 1040x 9 58. 2012 1040x 1 57. 2012 1040x 4 40 64. 2012 1040x 4 63. 2012 1040x 6 62. 2012 1040x 7 61. 2012 1040x 9 61. 2012 1040x 1 60. 2012 1040x 2 59. 2012 1040x 4 58. 2012 1040x 7 57. 2012 1040x 9 57. 2012 1040x 1 41 64. 2012 1040x 3 63. 2012 1040x 5 62. 2012 1040x 6 61. 2012 1040x 7 60. 2012 1040x 9 60. 2012 1040x 1 59. 2012 1040x 3 58. 2012 1040x 5 57. 2012 1040x 7 56. 2012 1040x 9 42 64. 2012 1040x 2 63. 2012 1040x 3 62. 2012 1040x 5 61. 2012 1040x 6 60. 2012 1040x 8 59. 2012 1040x 9 59. 2012 1040x 1 58. 2012 1040x 3 57. 2012 1040x 5 56. 2012 1040x 7 43 64. 2012 1040x 1 63. 2012 1040x 2 62. 2012 1040x 4 61. 2012 1040x 5 60. 2012 1040x 6 59. 2012 1040x 8 58. 2012 1040x 9 58. 2012 1040x 1 57. 2012 1040x 3 56. 2012 1040x 5 44 64. 2012 1040x 0 63. 2012 1040x 1 62. 2012 1040x 2 61. 2012 1040x 4 60. 2012 1040x 5 59. 2012 1040x 6 58. 2012 1040x 8 57. 2012 1040x 9 57. 2012 1040x 1 56. 2012 1040x 3 45 64. 2012 1040x 0 63. 2012 1040x 0 62. 2012 1040x 2 61. 2012 1040x 3 60. 2012 1040x 4 59. 2012 1040x 5 58. 2012 1040x 6 57. 2012 1040x 8 56. 2012 1040x 9 56. 2012 1040x 1 46 63. 2012 1040x 9 63. 2012 1040x 0 62. 2012 1040x 1 61. 2012 1040x 2 60. 2012 1040x 3 59. 2012 1040x 4 58. 2012 1040x 5 57. 2012 1040x 7 56. 2012 1040x 8 56. 2012 1040x 0 47 63. 2012 1040x 8 62. 2012 1040x 9 62. 2012 1040x 0 61. 2012 1040x 1 60. 2012 1040x 2 59. 2012 1040x 3 58. 2012 1040x 4 57. 2012 1040x 5 56. 2012 1040x 7 55. 2012 1040x 8 48 63. 2012 1040x 7 62. 2012 1040x 8 61. 2012 1040x 9 61. 2012 1040x 0 60. 2012 1040x 1 59. 2012 1040x 2 58. 2012 1040x 3 57. 2012 1040x 4 56. 2012 1040x 5 55. 2012 1040x 7 49 63. 2012 1040x 7 62. 2012 1040x 8 61. 2012 1040x 8 60. 2012 1040x 9 60. 2012 1040x 0 59. 2012 1040x 1 58. 2012 1040x 2 57. 2012 1040x 3 56. 2012 1040x 4 55. 2012 1040x 6 50 63. 2012 1040x 6 62. 2012 1040x 7 61. 2012 1040x 8 60. 2012 1040x 8 59. 2012 1040x 9 59. 2012 1040x 0 58. 2012 1040x 1 57. 2012 1040x 2 56. 2012 1040x 3 55. 2012 1040x 4 51 63. 2012 1040x 6 62. 2012 1040x 6 61. 2012 1040x 7 60. 2012 1040x 8 59. 2012 1040x 9 58. 2012 1040x 9 58. 2012 1040x 0 57. 2012 1040x 1 56. 2012 1040x 2 55. 2012 1040x 3 52 63. 2012 1040x 5 62. 2012 1040x 6 61. 2012 1040x 7 60. 2012 1040x 7 59. 2012 1040x 8 58. 2012 1040x 9 58. 2012 1040x 0 57. 2012 1040x 1 56. 2012 1040x 1 55. 2012 1040x 2 53 63. 2012 1040x 5 62. 2012 1040x 5 61. 2012 1040x 6 60. 2012 1040x 7 59. 2012 1040x 7 58. 2012 1040x 8 57. 2012 1040x 9 57. 2012 1040x 0 56. 2012 1040x 1 55. 2012 1040x 2 54 63. 2012 1040x 5 62. 2012 1040x 5 61. 2012 1040x 6 60. 2012 1040x 6 59. 2012 1040x 7 58. 2012 1040x 8 57. 2012 1040x 8 56. 2012 1040x 9 56. 2012 1040x 0 55. 2012 1040x 1 55 63. 2012 1040x 4 62. 2012 1040x 5 61. 2012 1040x 5 60. 2012 1040x 6 59. 2012 1040x 6 58. 2012 1040x 7 57. 2012 1040x 8 56. 2012 1040x 8 55. 2012 1040x 9 55. 2012 1040x 0 56 63. 2012 1040x 4 62. 2012 1040x 4 61. 2012 1040x 5 60. 2012 1040x 5 59. 2012 1040x 6 58. 2012 1040x 7 57. 2012 1040x 7 56. 2012 1040x 8 55. 2012 1040x 9 54. 2012 1040x 9 57 63. 2012 1040x 4 62. 2012 1040x 4 61. 2012 1040x 5 60. 2012 1040x 5 59. 2012 1040x 6 58. 2012 1040x 6 57. 2012 1040x 7 56. 2012 1040x 7 55. 2012 1040x 8 54. 2012 1040x 9 58 63. 2012 1040x 3 62. 2012 1040x 4 61. 2012 1040x 4 60. 2012 1040x 5 59. 2012 1040x 5 58. 2012 1040x 6 57. 2012 1040x 6 56. 2012 1040x 7 55. 2012 1040x 8 54. 2012 1040x 8 59 63. 2012 1040x 3 62. 2012 1040x 3 61. 2012 1040x 4 60. 2012 1040x 4 59. 2012 1040x 5 58. 2012 1040x 5 57. 2012 1040x 6 56. 2012 1040x 7 55. 2012 1040x 7 54. 2012 1040x 8 Appendix C. 2012 1040x (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. 2012 1040x 3 62. 2012 1040x 3 61. 2012 1040x 4 60. 2012 1040x 4 59. 2012 1040x 5 58. 2012 1040x 5 57. 2012 1040x 6 56. 2012 1040x 6 55. 2012 1040x 7 54. 2012 1040x 7 61 63. 2012 1040x 3 62. 2012 1040x 3 61. 2012 1040x 3 60. 2012 1040x 4 59. 2012 1040x 4 58. 2012 1040x 5 57. 2012 1040x 5 56. 2012 1040x 6 55. 2012 1040x 6 54. 2012 1040x 7 62 63. 2012 1040x 2 62. 2012 1040x 3 61. 2012 1040x 3 60. 2012 1040x 4 59. 2012 1040x 4 58. 2012 1040x 4 57. 2012 1040x 5 56. 2012 1040x 5 55. 2012 1040x 6 54. 2012 1040x 7 63 63. 2012 1040x 2 62. 2012 1040x 3 61. 2012 1040x 3 60. 2012 1040x 3 59. 2012 1040x 4 58. 2012 1040x 4 57. 2012 1040x 5 56. 2012 1040x 5 55. 2012 1040x 6 54. 2012 1040x 6 64 63. 2012 1040x 2 62. 2012 1040x 2 61. 2012 1040x 3 60. 2012 1040x 3 59. 2012 1040x 4 58. 2012 1040x 4 57. 2012 1040x 4 56. 2012 1040x 5 55. 2012 1040x 5 54. 2012 1040x 6 65 63. 2012 1040x 2 62. 2012 1040x 2 61. 2012 1040x 3 60. 2012 1040x 3 59. 2012 1040x 3 58. 2012 1040x 4 57. 2012 1040x 4 56. 2012 1040x 5 55. 2012 1040x 5 54. 2012 1040x 6 66 63. 2012 1040x 2 62. 2012 1040x 2 61. 2012 1040x 2 60. 2012 1040x 3 59. 2012 1040x 3 58. 2012 1040x 4 57. 2012 1040x 4 56. 2012 1040x 4 55. 2012 1040x 5 54. 2012 1040x 5 67 63. 2012 1040x 2 62. 2012 1040x 2 61. 2012 1040x 2 60. 2012 1040x 3 59. 2012 1040x 3 58. 2012 1040x 3 57. 2012 1040x 4 56. 2012 1040x 4 55. 2012 1040x 5 54. 2012 1040x 5 68 63. 2012 1040x 1 62. 2012 1040x 2 61. 2012 1040x 2 60. 2012 1040x 2 59. 2012 1040x 3 58. 2012 1040x 3 57. 2012 1040x 4 56. 2012 1040x 4 55. 2012 1040x 4 54. 2012 1040x 5 69 63. 2012 1040x 1 62. 2012 1040x 2 61. 2012 1040x 2 60. 2012 1040x 2 59. 2012 1040x 3 58. 2012 1040x 3 57. 2012 1040x 3 56. 2012 1040x 4 55. 2012 1040x 4 54. 2012 1040x 5 70 63. 2012 1040x 1 62. 2012 1040x 2 61. 2012 1040x 2 60. 2012 1040x 2 59. 2012 1040x 3 58. 2012 1040x 3 57. 2012 1040x 3 56. 2012 1040x 4 55. 2012 1040x 4 54. 2012 1040x 4 71 63. 2012 1040x 1 62. 2012 1040x 1 61. 2012 1040x 2 60. 2012 1040x 2 59. 2012 1040x 2 58. 2012 1040x 3 57. 2012 1040x 3 56. 2012 1040x 4 55. 2012 1040x 4 54. 2012 1040x 4 72 63. 2012 1040x 1 62. 2012 1040x 1 61. 2012 1040x 2 60. 2012 1040x 2 59. 2012 1040x 2 58. 2012 1040x 3 57. 2012 1040x 3 56. 2012 1040x 3 55. 2012 1040x 4 54. 2012 1040x 4 73 63. 2012 1040x 1 62. 2012 1040x 1 61. 2012 1040x 2 60. 2012 1040x 2 59. 2012 1040x 2 58. 2012 1040x 3 57. 2012 1040x 3 56. 2012 1040x 3 55. 2012 1040x 4 54. 2012 1040x 4 74 63. 2012 1040x 1 62. 2012 1040x 1 61. 2012 1040x 2 60. 2012 1040x 2 59. 2012 1040x 2 58. 2012 1040x 2 57. 2012 1040x 3 56. 2012 1040x 3 55. 2012 1040x 4 54. 2012 1040x 4 75 63. 2012 1040x 1 62. 2012 1040x 1 61. 2012 1040x 1 60. 2012 1040x 2 59. 2012 1040x 2 58. 2012 1040x 2 57. 2012 1040x 3 56. 2012 1040x 3 55. 2012 1040x 3 54. 2012 1040x 4 76 63. 2012 1040x 1 62. 2012 1040x 1 61. 2012 1040x 1 60. 2012 1040x 2 59. 2012 1040x 2 58. 2012 1040x 2 57. 2012 1040x 3 56. 2012 1040x 3 55. 2012 1040x 3 54. 2012 1040x 4 77 63. 2012 1040x 1 62. 2012 1040x 1 61. 2012 1040x 1 60. 2012 1040x 2 59. 2012 1040x 2 58. 2012 1040x 2 57. 2012 1040x 3 56. 2012 1040x 3 55. 2012 1040x 3 54. 2012 1040x 4 78 63. 2012 1040x 1 62. 2012 1040x 1 61. 2012 1040x 1 60. 2012 1040x 2 59. 2012 1040x 2 58. 2012 1040x 2 57. 2012 1040x 3 56. 2012 1040x 3 55. 2012 1040x 3 54. 2012 1040x 4 79 63. 2012 1040x 1 62. 2012 1040x 1 61. 2012 1040x 1 60. 2012 1040x 2 59. 2012 1040x 2 58. 2012 1040x 2 57. 2012 1040x 2 56. 2012 1040x 3 55. 2012 1040x 3 54. 2012 1040x 3 80 63. 2012 1040x 1 62. 2012 1040x 1 61. 2012 1040x 1 60. 2012 1040x 1 59. 2012 1040x 2 58. 2012 1040x 2 57. 2012 1040x 2 56. 2012 1040x 3 55. 2012 1040x 3 54. 2012 1040x 3 81 63. 2012 1040x 1 62. 2012 1040x 1 61. 2012 1040x 1 60. 2012 1040x 1 59. 2012 1040x 2 58. 2012 1040x 2 57. 2012 1040x 2 56. 2012 1040x 3 55. 2012 1040x 3 54. 2012 1040x 3 82 63. 2012 1040x 1 62. 2012 1040x 1 61. 2012 1040x 1 60. 2012 1040x 1 59. 2012 1040x 2 58. 2012 1040x 2 57. 2012 1040x 2 56. 2012 1040x 3 55. 2012 1040x 3 54. 2012 1040x 3 83 63. 2012 1040x 1 62. 2012 1040x 1 61. 2012 1040x 1 60. 2012 1040x 1 59. 2012 1040x 2 58. 2012 1040x 2 57. 2012 1040x 2 56. 2012 1040x 3 55. 2012 1040x 3 54. 2012 1040x 3 84 63. 2012 1040x 0 62. 2012 1040x 1 61. 2012 1040x 1 60. 2012 1040x 1 59. 2012 1040x 2 58. 2012 1040x 2 57. 2012 1040x 2 56. 2012 1040x 3 55. 2012 1040x 3 54. 2012 1040x 3 85 63. 2012 1040x 0 62. 2012 1040x 1 61. 2012 1040x 1 60. 2012 1040x 1 59. 2012 1040x 2 58. 2012 1040x 2 57. 2012 1040x 2 56. 2012 1040x 3 55. 2012 1040x 3 54. 2012 1040x 3 86 63. 2012 1040x 0 62. 2012 1040x 1 61. 2012 1040x 1 60. 2012 1040x 1 59. 2012 1040x 2 58. 2012 1040x 2 57. 2012 1040x 2 56. 2012 1040x 2 55. 2012 1040x 3 54. 2012 1040x 3 87 63. 2012 1040x 0 62. 2012 1040x 1 61. 2012 1040x 1 60. 2012 1040x 1 59. 2012 1040x 2 58. 2012 1040x 2 57. 2012 1040x 2 56. 2012 1040x 2 55. 2012 1040x 3 54. 2012 1040x 3 88 63. 2012 1040x 0 62. 2012 1040x 1 61. 2012 1040x 1 60. 2012 1040x 1 59. 2012 1040x 2 58. 2012 1040x 2 57. 2012 1040x 2 56. 2012 1040x 2 55. 2012 1040x 3 54. 2012 1040x 3 89 63. 2012 1040x 0 62. 2012 1040x 1 61. 2012 1040x 1 60. 2012 1040x 1 59. 2012 1040x 1 58. 2012 1040x 2 57. 2012 1040x 2 56. 2012 1040x 2 55. 2012 1040x 3 54. 2012 1040x 3 90 63. 2012 1040x 0 62. 2012 1040x 1 61. 2012 1040x 1 60. 2012 1040x 1 59. 2012 1040x 1 58. 2012 1040x 2 57. 2012 1040x 2 56. 2012 1040x 2 55. 2012 1040x 3 54. 2012 1040x 3 91 63. 2012 1040x 0 62. 2012 1040x 1 61. 2012 1040x 1 60. 2012 1040x 1 59. 2012 1040x 1 58. 2012 1040x 2 57. 2012 1040x 2 56. 2012 1040x 2 55. 2012 1040x 3 54. 2012 1040x 3 92 63. 2012 1040x 0 62. 2012 1040x 1 61. 2012 1040x 1 60. 2012 1040x 1 59. 2012 1040x 1 58. 2012 1040x 2 57. 2012 1040x 2 56. 2012 1040x 2 55. 2012 1040x 3 54. 2012 1040x 3 93 63. 2012 1040x 0 62. 2012 1040x 1 61. 2012 1040x 1 60. 2012 1040x 1 59. 2012 1040x 1 58. 2012 1040x 2 57. 2012 1040x 2 56. 2012 1040x 2 55. 2012 1040x 3 54. 2012 1040x 3 94 63. 2012 1040x 0 62. 2012 1040x 1 61. 2012 1040x 1 60. 2012 1040x 1 59. 2012 1040x 1 58. 2012 1040x 2 57. 2012 1040x 2 56. 2012 1040x 2 55. 2012 1040x 3 54. 2012 1040x 3 95 63. 2012 1040x 0 62. 2012 1040x 1 61. 2012 1040x 1 60. 2012 1040x 1 59. 2012 1040x 1 58. 2012 1040x 2 57. 2012 1040x 2 56. 2012 1040x 2 55. 2012 1040x 3 54. 2012 1040x 3 96 63. 2012 1040x 0 62. 2012 1040x 1 61. 2012 1040x 1 60. 2012 1040x 1 59. 2012 1040x 1 58. 2012 1040x 2 57. 2012 1040x 2 56. 2012 1040x 2 55. 2012 1040x 3 54. 2012 1040x 3 97 63. 2012 1040x 0 62. 2012 1040x 1 61. 2012 1040x 1 60. 2012 1040x 1 59. 2012 1040x 1 58. 2012 1040x 2 57. 2012 1040x 2 56. 2012 1040x 2 55. 2012 1040x 3 54. 2012 1040x 3 98 63. 2012 1040x 0 62. 2012 1040x 1 61. 2012 1040x 1 60. 2012 1040x 1 59. 2012 1040x 1 58. 2012 1040x 2 57. 2012 1040x 2 56. 2012 1040x 2 55. 2012 1040x 3 54. 2012 1040x 3 99 63. 2012 1040x 0 62. 2012 1040x 1 61. 2012 1040x 1 60. 2012 1040x 1 59. 2012 1040x 1 58. 2012 1040x 2 57. 2012 1040x 2 56. 2012 1040x 2 55. 2012 1040x 3 54. 2012 1040x 3 Appendix C. 2012 1040x (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. 2012 1040x 0 62. 2012 1040x 1 61. 2012 1040x 1 60. 2012 1040x 1 59. 2012 1040x 1 58. 2012 1040x 2 57. 2012 1040x 2 56. 2012 1040x 2 55. 2012 1040x 3 54. 2012 1040x 3 101 63. 2012 1040x 0 62. 2012 1040x 1 61. 2012 1040x 1 60. 2012 1040x 1 59. 2012 1040x 1 58. 2012 1040x 2 57. 2012 1040x 2 56. 2012 1040x 2 55. 2012 1040x 3 54. 2012 1040x 3 102 63. 2012 1040x 0 62. 2012 1040x 1 61. 2012 1040x 1 60. 2012 1040x 1 59. 2012 1040x 1 58. 2012 1040x 2 57. 2012 1040x 2 56. 2012 1040x 2 55. 2012 1040x 3 54. 2012 1040x 3 103 63. 2012 1040x 0 62. 2012 1040x 1 61. 2012 1040x 1 60. 2012 1040x 1 59. 2012 1040x 1 58. 2012 1040x 2 57. 2012 1040x 2 56. 2012 1040x 2 55. 2012 1040x 3 54. 2012 1040x 3 104 63. 2012 1040x 0 62. 2012 1040x 1 61. 2012 1040x 1 60. 2012 1040x 1 59. 2012 1040x 1 58. 2012 1040x 2 57. 2012 1040x 2 56. 2012 1040x 2 55. 2012 1040x 3 54. 2012 1040x 3 105 63. 2012 1040x 0 62. 2012 1040x 1 61. 2012 1040x 1 60. 2012 1040x 1 59. 2012 1040x 1 58. 2012 1040x 2 57. 2012 1040x 2 56. 2012 1040x 2 55. 2012 1040x 3 54. 2012 1040x 3 106 63. 2012 1040x 0 62. 2012 1040x 1 61. 2012 1040x 1 60. 2012 1040x 1 59. 2012 1040x 1 58. 2012 1040x 2 57. 2012 1040x 2 56. 2012 1040x 2 55. 2012 1040x 3 54. 2012 1040x 3 107 63. 2012 1040x 0 62. 2012 1040x 1 61. 2012 1040x 1 60. 2012 1040x 1 59. 2012 1040x 1 58. 2012 1040x 2 57. 2012 1040x 2 56. 2012 1040x 2 55. 2012 1040x 3 54. 2012 1040x 3 108 63. 2012 1040x 0 62. 2012 1040x 1 61. 2012 1040x 1 60. 2012 1040x 1 59. 2012 1040x 1 58. 2012 1040x 2 57. 2012 1040x 2 56. 2012 1040x 2 55. 2012 1040x 3 54. 2012 1040x 3 109 63. 2012 1040x 0 62. 2012 1040x 1 61. 2012 1040x 1 60. 2012 1040x 1 59. 2012 1040x 1 58. 2012 1040x 2 57. 2012 1040x 2 56. 2012 1040x 2 55. 2012 1040x 3 54. 2012 1040x 3 110 63. 2012 1040x 0 62. 2012 1040x 1 61. 2012 1040x 1 60. 2012 1040x 1 59. 2012 1040x 1 58. 2012 1040x 2 57. 2012 1040x 2 56. 2012 1040x 2 55. 2012 1040x 3 54. 2012 1040x 3 111 63. 2012 1040x 0 62. 2012 1040x 1 61. 2012 1040x 1 60. 2012 1040x 1 59. 2012 1040x 1 58. 2012 1040x 2 57. 2012 1040x 2 56. 2012 1040x 2 55. 2012 1040x 3 54. 2012 1040x 3 112 63. 2012 1040x 0 62. 2012 1040x 1 61. 2012 1040x 1 60. 2012 1040x 1 59. 2012 1040x 1 58. 2012 1040x 2 57. 2012 1040x 2 56. 2012 1040x 2 55. 2012 1040x 3 54. 2012 1040x 3 113 63. 2012 1040x 0 62. 2012 1040x 1 61. 2012 1040x 1 60. 2012 1040x 1 59. 2012 1040x 1 58. 2012 1040x 2 57. 2012 1040x 2 56. 2012 1040x 2 55. 2012 1040x 3 54. 2012 1040x 3 114 63. 2012 1040x 0 62. 2012 1040x 1 61. 2012 1040x 1 60. 2012 1040x 1 59. 2012 1040x 1 58. 2012 1040x 2 57. 2012 1040x 2 56. 2012 1040x 2 55. 2012 1040x 3 54. 2012 1040x 3 115+ 63. 2012 1040x 0 62. 2012 1040x 1 61. 2012 1040x 1 60. 2012 1040x 1 59. 2012 1040x 1 58. 2012 1040x 2 57. 2012 1040x 2 56. 2012 1040x 2 55. 2012 1040x 3 54. 2012 1040x 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. 2012 1040x 2 59. 2012 1040x 7 59. 2012 1040x 2 58. 2012 1040x 8 58. 2012 1040x 4 58. 2012 1040x 0 57. 2012 1040x 6 57. 2012 1040x 3 57. 2012 1040x 0 56. 2012 1040x 7 31 59. 2012 1040x 7 59. 2012 1040x 2 58. 2012 1040x 7 58. 2012 1040x 2 57. 2012 1040x 8 57. 2012 1040x 4 57. 2012 1040x 0 56. 2012 1040x 6 56. 2012 1040x 3 56. 2012 1040x 0 32 59. 2012 1040x 2 58. 2012 1040x 7 58. 2012 1040x 2 57. 2012 1040x 7 57. 2012 1040x 2 56. 2012 1040x 8 56. 2012 1040x 4 56. 2012 1040x 0 55. 2012 1040x 6 55. 2012 1040x 3 33 58. 2012 1040x 8 58. 2012 1040x 2 57. 2012 1040x 7 57. 2012 1040x 2 56. 2012 1040x 7 56. 2012 1040x 2 55. 2012 1040x 8 55. 2012 1040x 4 55. 2012 1040x 0 54. 2012 1040x 7 34 58. 2012 1040x 4 57. 2012 1040x 8 57. 2012 1040x 2 56. 2012 1040x 7 56. 2012 1040x 2 55. 2012 1040x 7 55. 2012 1040x 3 54. 2012 1040x 8 54. 2012 1040x 4 54. 2012 1040x 0 35 58. 2012 1040x 0 57. 2012 1040x 4 56. 2012 1040x 8 56. 2012 1040x 2 55. 2012 1040x 7 55. 2012 1040x 2 54. 2012 1040x 7 54. 2012 1040x 3 53. 2012 1040x 8 53. 2012 1040x 4 36 57. 2012 1040x 6 57. 2012 1040x 0 56. 2012 1040x 4 55. 2012 1040x 8 55. 2012 1040x 3 54. 2012 1040x 7 54. 2012 1040x 2 53. 2012 1040x 7 53. 2012 1040x 3 52. 2012 1040x 8 37 57. 2012 1040x 3 56. 2012 1040x 6 56. 2012 1040x 0 55. 2012 1040x 4 54. 2012 1040x 8 54. 2012 1040x 3 53. 2012 1040x 7 53. 2012 1040x 2 52. 2012 1040x 7 52. 2012 1040x 3 38 57. 2012 1040x 0 56. 2012 1040x 3 55. 2012 1040x 6 55. 2012 1040x 0 54. 2012 1040x 4 53. 2012 1040x 8 53. 2012 1040x 3 52. 2012 1040x 7 52. 2012 1040x 2 51. 2012 1040x 7 39 56. 2012 1040x 7 56. 2012 1040x 0 55. 2012 1040x 3 54. 2012 1040x 7 54. 2012 1040x 0 53. 2012 1040x 4 52. 2012 1040x 8 52. 2012 1040x 3 51. 2012 1040x 7 51. 2012 1040x 2 40 56. 2012 1040x 4 55. 2012 1040x 7 55. 2012 1040x 0 54. 2012 1040x 3 53. 2012 1040x 7 53. 2012 1040x 0 52. 2012 1040x 4 51. 2012 1040x 8 51. 2012 1040x 3 50. 2012 1040x 8 41 56. 2012 1040x 1 55. 2012 1040x 4 54. 2012 1040x 7 54. 2012 1040x 0 53. 2012 1040x 3 52. 2012 1040x 7 52. 2012 1040x 0 51. 2012 1040x 4 50. 2012 1040x 9 50. 2012 1040x 3 42 55. 2012 1040x 9 55. 2012 1040x 2 54. 2012 1040x 4 53. 2012 1040x 7 53. 2012 1040x 0 52. 2012 1040x 3 51. 2012 1040x 7 51. 2012 1040x 1 50. 2012 1040x 4 49. 2012 1040x 9 43 55. 2012 1040x 7 54. 2012 1040x 9 54. 2012 1040x 2 53. 2012 1040x 4 52. 2012 1040x 7 52. 2012 1040x 0 51. 2012 1040x 3 50. 2012 1040x 7 50. 2012 1040x 1 49. 2012 1040x 5 44 55. 2012 1040x 5 54. 2012 1040x 7 53. 2012 1040x 9 53. 2012 1040x 2 52. 2012 1040x 4 51. 2012 1040x 7 51. 2012 1040x 0 50. 2012 1040x 4 49. 2012 1040x 7 49. 2012 1040x 1 45 55. 2012 1040x 3 54. 2012 1040x 5 53. 2012 1040x 7 52. 2012 1040x 9 52. 2012 1040x 2 51. 2012 1040x 5 50. 2012 1040x 7 50. 2012 1040x 0 49. 2012 1040x 4 48. 2012 1040x 7 46 55. 2012 1040x 1 54. 2012 1040x 3 53. 2012 1040x 5 52. 2012 1040x 7 52. 2012 1040x 0 51. 2012 1040x 2 50. 2012 1040x 5 49. 2012 1040x 8 49. 2012 1040x 1 48. 2012 1040x 4 47 55. 2012 1040x 0 54. 2012 1040x 1 53. 2012 1040x 3 52. 2012 1040x 5 51. 2012 1040x 7 51. 2012 1040x 0 50. 2012 1040x 2 49. 2012 1040x 5 48. 2012 1040x 8 48. 2012 1040x 1 48 54. 2012 1040x 8 54. 2012 1040x 0 53. 2012 1040x 2 52. 2012 1040x 3 51. 2012 1040x 5 50. 2012 1040x 8 50. 2012 1040x 0 49. 2012 1040x 2 48. 2012 1040x 5 47. 2012 1040x 8 Appendix C. 2012 1040x (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. 2012 1040x 7 53. 2012 1040x 8 53. 2012 1040x 0 52. 2012 1040x 2 51. 2012 1040x 4 50. 2012 1040x 6 49. 2012 1040x 8 49. 2012 1040x 0 48. 2012 1040x 2 47. 2012 1040x 5 50 54. 2012 1040x 6 53. 2012 1040x 7 52. 2012 1040x 9 52. 2012 1040x 0 51. 2012 1040x 2 50. 2012 1040x 4 49. 2012 1040x 6 48. 2012 1040x 8 48. 2012 1040x 0 47. 2012 1040x 3 51 54. 2012 1040x 5 53. 2012 1040x 6 52. 2012 1040x 7 51. 2012 1040x 9 51. 2012 1040x 0 50. 2012 1040x 2 49. 2012 1040x 4 48. 2012 1040x 6 47. 2012 1040x 8 47. 2012 1040x 0 52 54. 2012 1040x 4 53. 2012 1040x 5 52. 2012 1040x 6 51. 2012 1040x 7 50. 2012 1040x 9 50. 2012 1040x 0 49. 2012 1040x 2 48. 2012 1040x 4 47. 2012 1040x 6 46. 2012 1040x 8 53 54. 2012 1040x 3 53. 2012 1040x 4 52. 2012 1040x 5 51. 2012 1040x 6 50. 2012 1040x 8 49. 2012 1040x 9 49. 2012 1040x 1 48. 2012 1040x 2 47. 2012 1040x 4 46. 2012 1040x 6 54 54. 2012 1040x 2 53. 2012 1040x 3 52. 2012 1040x 4 51. 2012 1040x 5 50. 2012 1040x 6 49. 2012 1040x 8 48. 2012 1040x 9 48. 2012 1040x 1 47. 2012 1040x 2 46. 2012 1040x 4 55 54. 2012 1040x 1 53. 2012 1040x 2 52. 2012 1040x 3 51. 2012 1040x 4 50. 2012 1040x 5 49. 2012 1040x 7 48. 2012 1040x 8 47. 2012 1040x 9 47. 2012 1040x 1 46. 2012 1040x 3 56 54. 2012 1040x 0 53. 2012 1040x 1 52. 2012 1040x 2 51. 2012 1040x 3 50. 2012 1040x 4 49. 2012 1040x 5 48. 2012 1040x 7 47. 2012 1040x 8 47. 2012 1040x 0 46. 2012 1040x 1 57 54. 2012 1040x 0 53. 2012 1040x 0 52. 2012 1040x 1 51. 2012 1040x 2 50. 2012 1040x 3 49. 2012 1040x 4 48. 2012 1040x 6 47. 2012 1040x 7 46. 2012 1040x 8 46. 2012 1040x 0 58 53. 2012 1040x 9 53. 2012 1040x 0 52. 2012 1040x 1 51. 2012 1040x 2 50. 2012 1040x 3 49. 2012 1040x 4 48. 2012 1040x 5 47. 2012 1040x 6 46. 2012 1040x 7 45. 2012 1040x 8 59 53. 2012 1040x 8 52. 2012 1040x 9 52. 2012 1040x 0 51. 2012 1040x 1 50. 2012 1040x 2 49. 2012 1040x 3 48. 2012 1040x 4 47. 2012 1040x 5 46. 2012 1040x 6 45. 2012 1040x 7 60 53. 2012 1040x 8 52. 2012 1040x 9 51. 2012 1040x 9 51. 2012 1040x 0 50. 2012 1040x 1 49. 2012 1040x 2 48. 2012 1040x 3 47. 2012 1040x 4 46. 2012 1040x 5 45. 2012 1040x 6 61 53. 2012 1040x 8 52. 2012 1040x 8 51. 2012 1040x 9 51. 2012 1040x 0 50. 2012 1040x 0 49. 2012 1040x 1 48. 2012 1040x 2 47. 2012 1040x 3 46. 2012 1040x 4 45. 2012 1040x 5 62 53. 2012 1040x 7 52. 2012 1040x 8 51. 2012 1040x 8 50. 2012 1040x 9 50. 2012 1040x 0 49. 2012 1040x 1 48. 2012 1040x 1 47. 2012 1040x 2 46. 2012 1040x 3 45. 2012 1040x 4 63 53. 2012 1040x 7 52. 2012 1040x 7 51. 2012 1040x 8 50. 2012 1040x 9 49. 2012 1040x 9 49. 2012 1040x 0 48. 2012 1040x 1 47. 2012 1040x 2 46. 2012 1040x 3 45. 2012 1040x 3 64 53. 2012 1040x 6 52. 2012 1040x 7 51. 2012 1040x 8 50. 2012 1040x 8 49. 2012 1040x 9 48. 2012 1040x 9 48. 2012 1040x 0 47. 2012 1040x 1 46. 2012 1040x 2 45. 2012 1040x 3 65 53. 2012 1040x 6 52. 2012 1040x 7 51. 2012 1040x 7 50. 2012 1040x 8 49. 2012 1040x 8 48. 2012 1040x 9 48. 2012 1040x 0 47. 2012 1040x 0 46. 2012 1040x 1 45. 2012 1040x 2 66 53. 2012 1040x 6 52. 2012 1040x 6 51. 2012 1040x 7 50. 2012 1040x 7 49. 2012 1040x 8 48. 2012 1040x 9 47. 2012 1040x 9 47. 2012 1040x 0 46. 2012 1040x 1 45. 2012 1040x 1 67 53. 2012 1040x 6 52. 2012 1040x 6 51. 2012 1040x 7 50. 2012 1040x 7 49. 2012 1040x 8 48. 2012 1040x 8 47. 2012 1040x 9 46. 2012 1040x 9 46. 2012 1040x 0 45. 2012 1040x 1 68 53. 2012 1040x 5 52. 2012 1040x 6 51. 2012 1040x 6 50. 2012 1040x 7 49. 2012 1040x 7 48. 2012 1040x 8 47. 2012 1040x 8 46. 2012 1040x 9 46. 2012 1040x 0 45. 2012 1040x 0 69 53. 2012 1040x 5 52. 2012 1040x 6 51. 2012 1040x 6 50. 2012 1040x 6 49. 2012 1040x 7 48. 2012 1040x 7 47. 2012 1040x 8 46. 2012 1040x 9 45. 2012 1040x 9 45. 2012 1040x 0 70 53. 2012 1040x 5 52. 2012 1040x 5 51. 2012 1040x 6 50. 2012 1040x 6 49. 2012 1040x 7 48. 2012 1040x 7 47. 2012 1040x 8 46. 2012 1040x 8 45. 2012 1040x 9 44. 2012 1040x 9 71 53. 2012 1040x 5 52. 2012 1040x 5 51. 2012 1040x 6 50. 2012 1040x 6 49. 2012 1040x 6 48. 2012 1040x 7 47. 2012 1040x 7 46. 2012 1040x 8 45. 2012 1040x 9 44. 2012 1040x 9 72 53. 2012 1040x 5 52. 2012 1040x 5 51. 2012 1040x 5 50. 2012 1040x 6 49. 2012 1040x 6 48. 2012 1040x 7 47. 2012 1040x 7 46. 2012 1040x 8 45. 2012 1040x 8 44. 2012 1040x 9 73 53. 2012 1040x 4 52. 2012 1040x 5 51. 2012 1040x 5 50. 2012 1040x 6 49. 2012 1040x 6 48. 2012 1040x 6 47. 2012 1040x 7 46. 2012 1040x 7 45. 2012 1040x 8 44. 2012 1040x 8 74 53. 2012 1040x 4 52. 2012 1040x 5 51. 2012 1040x 5 50. 2012 1040x 5 49. 2012 1040x 6 48. 2012 1040x 6 47. 2012 1040x 7 46. 2012 1040x 7 45. 2012 1040x 8 44. 2012 1040x 8 75 53. 2012 1040x 4 52. 2012 1040x 5 51. 2012 1040x 5 50. 2012 1040x 5 49. 2012 1040x 6 48. 2012 1040x 6 47. 2012 1040x 7 46. 2012 1040x 7 45. 2012 1040x 7 44. 2012 1040x 8 76 53. 2012 1040x 4 52. 2012 1040x 4 51. 2012 1040x 5 50. 2012 1040x 5 49. 2012 1040x 6 48. 2012 1040x 6 47. 2012 1040x 6 46. 2012 1040x 7 45. 2012 1040x 7 44. 2012 1040x 8 77 53. 2012 1040x 4 52. 2012 1040x 4 51. 2012 1040x 5 50. 2012 1040x 5 49. 2012 1040x 5 48. 2012 1040x 6 47. 2012 1040x 6 46. 2012 1040x 7 45. 2012 1040x 7 44. 2012 1040x 8 78 53. 2012 1040x 4 52. 2012 1040x 4 51. 2012 1040x 5 50. 2012 1040x 5 49. 2012 1040x 5 48. 2012 1040x 6 47. 2012 1040x 6 46. 2012 1040x 6 45. 2012 1040x 7 44. 2012 1040x 7 79 53. 2012 1040x 4 52. 2012 1040x 4 51. 2012 1040x 5 50. 2012 1040x 5 49. 2012 1040x 5 48. 2012 1040x 6 47. 2012 1040x 6 46. 2012 1040x 6 45. 2012 1040x 7 44. 2012 1040x 7 80 53. 2012 1040x 4 52. 2012 1040x 4 51. 2012 1040x 4 50. 2012 1040x 5 49. 2012 1040x 5 48. 2012 1040x 5 47. 2012 1040x 6 46. 2012 1040x 6 45. 2012 1040x 7 44. 2012 1040x 7 81 53. 2012 1040x 4 52. 2012 1040x 4 51. 2012 1040x 4 50. 2012 1040x 5 49. 2012 1040x 5 48. 2012 1040x 5 47. 2012 1040x 6 46. 2012 1040x 6 45. 2012 1040x 7 44. 2012 1040x 7 82 53. 2012 1040x 4 52. 2012 1040x 4 51. 2012 1040x 4 50. 2012 1040x 5 49. 2012 1040x 5 48. 2012 1040x 5 47. 2012 1040x 6 46. 2012 1040x 6 45. 2012 1040x 6 44. 2012 1040x 7 83 53. 2012 1040x 4 52. 2012 1040x 4 51. 2012 1040x 4 50. 2012 1040x 5 49. 2012 1040x 5 48. 2012 1040x 5 47. 2012 1040x 6 46. 2012 1040x 6 45. 2012 1040x 6 44. 2012 1040x 7 84 53. 2012 1040x 4 52. 2012 1040x 4 51. 2012 1040x 4 50. 2012 1040x 5 49. 2012 1040x 5 48. 2012 1040x 5 47. 2012 1040x 6 46. 2012 1040x 6 45. 2012 1040x 6 44. 2012 1040x 7 85 53. 2012 1040x 3 52. 2012 1040x 4 51. 2012 1040x 4 50. 2012 1040x 4 49. 2012 1040x 5 48. 2012 1040x 5 47. 2012 1040x 5 46. 2012 1040x 6 45. 2012 1040x 6 44. 2012 1040x 7 86 53. 2012 1040x 3 52. 2012 1040x 4 51. 2012 1040x 4 50. 2012 1040x 4 49. 2012 1040x 5 48. 2012 1040x 5 47. 2012 1040x 5 46. 2012 1040x 6 45. 2012 1040x 6 44. 2012 1040x 6 87 53. 2012 1040x 3 52. 2012 1040x 4 51. 2012 1040x 4 50. 2012 1040x 4 49. 2012 1040x 5 48. 2012 1040x 5 47. 2012 1040x 5 46. 2012 1040x 6 45. 2012 1040x 6 44. 2012 1040x 6 88 53. 2012 1040x 3 52. 2012 1040x 4 51. 2012 1040x 4 50. 2012 1040x 4 49. 2012 1040x 5 48. 2012 1040x 5 47. 2012 1040x 5 46. 2012 1040x 6 45. 2012 1040x 6 44. 2012 1040x 6 Appendix C. 2012 1040x (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. 2012 1040x 3 52. 2012 1040x 4 51. 2012 1040x 4 50. 2012 1040x 4 49. 2012 1040x 5 48. 2012 1040x 5 47. 2012 1040x 5 46. 2012 1040x 6 45. 2012 1040x 6 44. 2012 1040x 6 90 53. 2012 1040x 3 52. 2012 1040x 4 51. 2012 1040x 4 50. 2012 1040x 4 49. 2012 1040x 5 48. 2012 1040x 5 47. 2012 1040x 5 46. 2012 1040x 6 45. 2012 1040x 6 44. 2012 1040x 6 91 53. 2012 1040x 3 52. 2012 1040x 4 51. 2012 1040x 4 50. 2012 1040x 4 49. 2012 1040x 5 48. 2012 1040x 5 47. 2012 1040x 5 46. 2012 1040x 6 45. 2012 1040x 6 44. 2012 1040x 6 92 53. 2012 1040x 3 52. 2012 1040x 4 51. 2012 1040x 4 50. 2012 1040x 4 49. 2012 1040x 5 48. 2012 1040x 5 47. 2012 1040x 5 46. 2012 1040x 6 45. 2012 1040x 6 44. 2012 1040x 6 93 53. 2012 1040x 3 52. 2012 1040x 4 51. 2012 1040x 4 50. 2012 1040x 4 49. 2012 1040x 5 48. 2012 1040x 5 47. 2012 1040x 5 46. 2012 1040x 6 45. 2012 1040x 6 44. 2012 1040x 6 94 53. 2012 1040x 3 52. 2012 1040x 4 51. 2012 1040x 4 50. 2012 1040x 4 49. 2012 1040x 5 48. 2012 1040x 5 47. 2012 1040x 5 46. 2012 1040x 6 45. 2012 1040x 6 44. 2012 1040x 6 95 53. 2012 1040x 3 52. 2012 1040x 4 51. 2012 1040x 4 50. 2012 1040x 4 49. 2012 1040x 5 48. 2012 1040x 5 47. 2012 1040x 5 46. 2012 1040x 5 45. 2012 1040x 6 44. 2012 1040x 6 96 53. 2012 1040x 3 52. 2012 1040x 4 51. 2012 1040x 4 50. 2012 1040x 4 49. 2012 1040x 5 48. 2012 1040x 5 47. 2012 1040x 5 46. 2012 1040x 5 45. 2012 1040x 6 44. 2012 1040x 6 97 53. 2012 1040x 3 52. 2012 1040x 4 51. 2012 1040x 4 50. 2012 1040x 4 49. 2012 1040x 5 48. 2012 1040x 5 47. 2012 1040x 5 46. 2012 1040x 5 45. 2012 1040x 6 44. 2012 1040x 6 98 53. 2012 1040x 3 52. 2012 1040x 4 51. 2012 1040x 4 50. 2012 1040x 4 49. 2012 1040x 5 48. 2012 1040x 5 47. 2012 1040x 5 46. 2012 1040x 5 45. 2012 1040x 6 44. 2012 1040x 6 99 53. 2012 1040x 3 52. 2012 1040x 4 51. 2012 1040x 4 50. 2012 1040x 4 49. 2012 1040x 5 48. 2012 1040x 5 47. 2012 1040x 5 46. 2012 1040x 5 45. 2012 1040x 6 44. 2012 1040x 6 100 53. 2012 1040x 3 52. 2012 1040x 4 51. 2012 1040x 4 50. 2012 1040x 4 49. 2012 1040x 5 48. 2012 1040x 5 47. 2012 1040x 5 46. 2012 1040x 5 45. 2012 1040x 6 44. 2012 1040x 6 101 53. 2012 1040x 3 52. 2012 1040x 4 51. 2012 1040x 4 50. 2012 1040x 4 49. 2012 1040x 5 48. 2012 1040x 5 47. 2012 1040x 5 46. 2012 1040x 5 45. 2012 1040x 6 44. 2012 1040x 6 102 53. 2012 1040x 3 52. 2012 1040x 4 51. 2012 1040x 4 50. 2012 1040x 4 49. 2012 1040x 5 48. 2012 1040x 5 47. 2012 1040x 5 46. 2012 1040x 5 45. 2012 1040x 6 44. 2012 1040x 6 103 53. 2012 1040x 3 52. 2012 1040x 4 51. 2012 1040x 4 50. 2012 1040x 4 49. 2012 1040x 5 48. 2012 1040x 5 47. 2012 1040x 5 46. 2012 1040x 5 45. 2012 1040x 6 44. 2012 1040x 6 104 53. 2012 1040x 3 52. 2012 1040x 4 51. 2012 1040x 4 50. 2012 1040x 4 49. 2012 1040x 5 48. 2012 1040x 5 47. 2012 1040x 5 46. 2012 1040x 5 45. 2012 1040x 6 44. 2012 1040x 6 105 53. 2012 1040x 3 52. 2012 1040x 4 51. 2012 1040x 4 50. 2012 1040x 4 49. 2012 1040x 4 48. 2012 1040x 5 47. 2012 1040x 5 46. 2012 1040x 5 45. 2012 1040x 6 44. 2012 1040x 6 106 53. 2012 1040x 3 52. 2012 1040x 4 51. 2012 1040x 4 50. 2012 1040x 4 49. 2012 1040x 4 48. 2012 1040x 5 47. 2012 1040x 5 46. 2012 1040x 5 45. 2012 1040x 6 44. 2012 1040x 6 107 53. 2012 1040x 3 52. 2012 1040x 4 51. 2012 1040x 4 50. 2012 1040x 4 49. 2012 1040x 4 48. 2012 1040x 5 47. 2012 1040x 5 46. 2012 1040x 5 45. 2012 1040x 6 44. 2012 1040x 6 108 53. 2012 1040x 3 52. 2012 1040x 4 51. 2012 1040x 4 50. 2012 1040x 4 49. 2012 1040x 4 48. 2012 1040x 5 47. 2012 1040x 5 46. 2012 1040x 5 45. 2012 1040x 6 44. 2012 1040x 6 109 53. 2012 1040x 3 52. 2012 1040x 4 51. 2012 1040x 4 50. 2012 1040x 4 49. 2012 1040x 4 48. 2012 1040x 5 47. 2012 1040x 5 46. 2012 1040x 5 45. 2012 1040x 6 44. 2012 1040x 6 110 53. 2012 1040x 3 52. 2012 1040x 4 51. 2012 1040x 4 50. 2012 1040x 4 49. 2012 1040x 4 48. 2012 1040x 5 47. 2012 1040x 5 46. 2012 1040x 5 45. 2012 1040x 6 44. 2012 1040x 6 111 53. 2012 1040x 3 52. 2012 1040x 4 51. 2012 1040x 4 50. 2012 1040x 4 49. 2012 1040x 4 48. 2012 1040x 5 47. 2012 1040x 5 46. 2012 1040x 5 45. 2012 1040x 6 44. 2012 1040x 6 112 53. 2012 1040x 3 52. 2012 1040x 4 51. 2012 1040x 4 50. 2012 1040x 4 49. 2012 1040x 4 48. 2012 1040x 5 47. 2012 1040x 5 46. 2012 1040x 5 45. 2012 1040x 6 44. 2012 1040x 6 113 53. 2012 1040x 3 52. 2012 1040x 4 51. 2012 1040x 4 50. 2012 1040x 4 49. 2012 1040x 4 48. 2012 1040x 5 47. 2012 1040x 5 46. 2012 1040x 5 45. 2012 1040x 6 44. 2012 1040x 6 114 53. 2012 1040x 3 52. 2012 1040x 4 51. 2012 1040x 4 50. 2012 1040x 4 49. 2012 1040x 4 48. 2012 1040x 5 47. 2012 1040x 5 46. 2012 1040x 5 45. 2012 1040x 6 44. 2012 1040x 6 115+ 53. 2012 1040x 3 52. 2012 1040x 4 51. 2012 1040x 4 50. 2012 1040x 4 49. 2012 1040x 4 48. 2012 1040x 5 47. 2012 1040x 5 46. 2012 1040x 5 45. 2012 1040x 6 44. 2012 1040x 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. 2012 1040x 2 49. 2012 1040x 8 49. 2012 1040x 3 48. 2012 1040x 9 48. 2012 1040x 5 48. 2012 1040x 1 47. 2012 1040x 7 47. 2012 1040x 4 47. 2012 1040x 1 46. 2012 1040x 8 41 49. 2012 1040x 8 49. 2012 1040x 3 48. 2012 1040x 8 48. 2012 1040x 3 47. 2012 1040x 9 47. 2012 1040x 5 47. 2012 1040x 1 46. 2012 1040x 7 46. 2012 1040x 4 46. 2012 1040x 1 42 49. 2012 1040x 3 48. 2012 1040x 8 48. 2012 1040x 3 47. 2012 1040x 8 47. 2012 1040x 3 46. 2012 1040x 9 46. 2012 1040x 5 46. 2012 1040x 1 45. 2012 1040x 8 45. 2012 1040x 4 43 48. 2012 1040x 9 48. 2012 1040x 3 47. 2012 1040x 8 47. 2012 1040x 3 46. 2012 1040x 8 46. 2012 1040x 3 45. 2012 1040x 9 45. 2012 1040x 5 45. 2012 1040x 1 44. 2012 1040x 8 44 48. 2012 1040x 5 47. 2012 1040x 9 47. 2012 1040x 3 46. 2012 1040x 8 46. 2012 1040x 3 45. 2012 1040x 8 45. 2012 1040x 4 44. 2012 1040x 9 44. 2012 1040x 5 44. 2012 1040x 2 45 48. 2012 1040x 1 47. 2012 1040x 5 46. 2012 1040x 9 46. 2012 1040x 3 45. 2012 1040x 8 45. 2012 1040x 3 44. 2012 1040x 8 44. 2012 1040x 4 44. 2012 1040x 0 43. 2012 1040x 6 46 47. 2012 1040x 7 47. 2012 1040x 1 46. 2012 1040x 5 45. 2012 1040x 9 45. 2012 1040x 4 44. 2012 1040x 8 44. 2012 1040x 3 43. 2012 1040x 9 43. 2012 1040x 4 43. 2012 1040x 0 47 47. 2012 1040x 4 46. 2012 1040x 7 46. 2012 1040x 1 45. 2012 1040x 5 44. 2012 1040x 9 44. 2012 1040x 4 43. 2012 1040x 9 43. 2012 1040x 4 42. 2012 1040x 9 42. 2012 1040x 4 Appendix C. 2012 1040x (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. 2012 1040x 1 46. 2012 1040x 4 45. 2012 1040x 8 45. 2012 1040x 1 44. 2012 1040x 5 44. 2012 1040x 0 43. 2012 1040x 4 42. 2012 1040x 9 42. 2012 1040x 4 41. 2012 1040x 9 49 46. 2012 1040x 8 46. 2012 1040x 1 45. 2012 1040x 4 44. 2012 1040x 8 44. 2012 1040x 2 43. 2012 1040x 6 43. 2012 1040x 0 42. 2012 1040x 4 41. 2012 1040x 9 41. 2012 1040x 4 50 46. 2012 1040x 5 45. 2012 1040x 8 45. 2012 1040x 1 44. 2012 1040x 4 43. 2012 1040x 8 43. 2012 1040x 2 42. 2012 1040x 6 42. 2012 1040x 0 41. 2012 1040x 5 40. 2012 1040x 9 51 46. 2012 1040x 3 45. 2012 1040x 5 44. 2012 1040x 8 44. 2012 1040x 1 43. 2012 1040x 5 42. 2012 1040x 8 42. 2012 1040x 2 41. 2012 1040x 6 41. 2012 1040x 0 40. 2012 1040x 5 52 46. 2012 1040x 0 45. 2012 1040x 3 44. 2012 1040x 6 43. 2012 1040x 8 43. 2012 1040x 2 42. 2012 1040x 5 41. 2012 1040x 8 41. 2012 1040x 2 40. 2012 1040x 6 40. 2012 1040x 1 53 45. 2012 1040x 8 45. 2012 1040x 1 44. 2012 1040x 3 43. 2012 1040x 6 42. 2012 1040x 9 42. 2012 1040x 2 41. 2012 1040x 5 40. 2012 1040x 9 40. 2012 1040x 3 39. 2012 1040x 7 54 45. 2012 1040x 6 44. 2012 1040x 8 44. 2012 1040x 1 43. 2012 1040x 3 42. 2012 1040x 6 41. 2012 1040x 9 41. 2012 1040x 2 40. 2012 1040x 5 39. 2012 1040x 9 39. 2012 1040x 3 55 45. 2012 1040x 5 44. 2012 1040x 7 43. 2012 1040x 9 43. 2012 1040x 1 42. 2012 1040x 4 41. 2012 1040x 6 40. 2012 1040x 9 40. 2012 1040x 2 39. 2012 1040x 6 38. 2012 1040x 9 56 45. 2012 1040x 3 44. 2012 1040x 5 43. 2012 1040x 7 42. 2012 1040x 9 42. 2012 1040x 1 41. 2012 1040x 4 40. 2012 1040x 7 40. 2012 1040x 0 39. 2012 1040x 3 38. 2012 1040x 6 57 45. 2012 1040x 1 44. 2012 1040x 3 43. 2012 1040x 5 42. 2012 1040x 7 41. 2012 1040x 9 41. 2012 1040x 2 40. 2012 1040x 4 39. 2012 1040x 7 39. 2012 1040x 0 38. 2012 1040x 3 58 45. 2012 1040x 0 44. 2012 1040x 2 43. 2012 1040x 3 42. 2012 1040x 5 41. 2012 1040x 7 40. 2012 1040x 9 40. 2012 1040x 2 39. 2012 1040x 4 38. 2012 1040x 7 38. 2012 1040x 0 59 44. 2012 1040x 9 44. 2012 1040x 0 43. 2012 1040x 2 42. 2012 1040x 4 41. 2012 1040x 5 40. 2012 1040x 7 40. 2012 1040x 0 39. 2012 1040x 2 38. 2012 1040x 5 37. 2012 1040x 8 60 44. 2012 1040x 7 43. 2012 1040x 9 43. 2012 1040x 0 42. 2012 1040x 2 41. 2012 1040x 4 40. 2012 1040x 6 39. 2012 1040x 8 39. 2012 1040x 0 38. 2012 1040x 2 37. 2012 1040x 5 61 44. 2012 1040x 6 43. 2012 1040x 8 42. 2012 1040x 9 42. 2012 1040x 1 41. 2012 1040x 2 40. 2012 1040x 4 39. 2012 1040x 6 38. 2012 1040x 8 38. 2012 1040x 0 37. 2012 1040x 3 62 44. 2012 1040x 5 43. 2012 1040x 7 42. 2012 1040x 8 41. 2012 1040x 9 41. 2012 1040x 1 40. 2012 1040x 3 39. 2012 1040x 4 38. 2012 1040x 6 37. 2012 1040x 8 37. 2012 1040x 1 63 44. 2012 1040x 5 43. 2012 1040x 6 42. 2012 1040x 7 41. 2012 1040x 8 41. 2012 1040x 0 40. 2012 1040x 1 39. 2012 1040x 3 38. 2012 1040x 5 37. 2012 1040x 7 36. 2012 1040x 9 64 44. 2012 1040x 4 43. 2012 1040x 5 42. 2012 1040x 6 41. 2012 1040x 7 40. 2012 1040x 8 40. 2012 1040x 0 39. 2012 1040x 2 38. 2012 1040x 3 37. 2012 1040x 5 36. 2012 1040x 7 65 44. 2012 1040x 3 43. 2012 1040x 4 42. 2012 1040x 5 41. 2012 1040x 6 40. 2012 1040x 7 39. 2012 1040x 9 39. 2012 1040x 0 38. 2012 1040x 2 37. 2012 1040x 4 36. 2012 1040x 6 66 44. 2012 1040x 2 43. 2012 1040x 3 42. 2012 1040x 4 41. 2012 1040x 5 40. 2012 1040x 6 39. 2012 1040x 8 38. 2012 1040x 9 38. 2012 1040x 1 37. 2012 1040x 2 36. 2012 1040x 4 67 44. 2012 1040x 2 43. 2012 1040x 3 42. 2012 1040x 3 41. 2012 1040x 4 40. 2012 1040x 6 39. 2012 1040x 7 38. 2012 1040x 8 38. 2012 1040x 0 37. 2012 1040x 1 36. 2012 1040x 3 68 44. 2012 1040x 1 43. 2012 1040x 2 42. 2012 1040x 3 41. 2012 1040x 4 40. 2012 1040x 5 39. 2012 1040x 6 38. 2012 1040x 7 37. 2012 1040x 9 37. 2012 1040x 0 36. 2012 1040x 2 69 44. 2012 1040x 1 43. 2012 1040x 1 42. 2012 1040x 2 41. 2012 1040x 3 40. 2012 1040x 4 39. 2012 1040x 5 38. 2012 1040x 6 37. 2012 1040x 8 36. 2012 1040x 9 36. 2012 1040x 0 70 44. 2012 1040x 0 43. 2012 1040x 1 42. 2012 1040x 2 41. 2012 1040x 3 40. 2012 1040x 3 39. 2012 1040x 4 38. 2012 1040x 6 37. 2012 1040x 7 36. 2012 1040x 8 35. 2012 1040x 9 71 44. 2012 1040x 0 43. 2012 1040x 0 42. 2012 1040x 1 41. 2012 1040x 2 40. 2012 1040x 3 39. 2012 1040x 4 38. 2012 1040x 5 37. 2012 1040x 6 36. 2012 1040x 7 35. 2012 1040x 9 72 43. 2012 1040x 9 43. 2012 1040x 0 42. 2012 1040x 1 41. 2012 1040x 1 40. 2012 1040x 2 39. 2012 1040x 3 38. 2012 1040x 4 37. 2012 1040x 5 36. 2012 1040x 6 35. 2012 1040x 8 73 43. 2012 1040x 9 43. 2012 1040x 0 42. 2012 1040x 0 41. 2012 1040x 1 40. 2012 1040x 2 39. 2012 1040x 3 38. 2012 1040x 4 37. 2012 1040x 5 36. 2012 1040x 6 35. 2012 1040x 7 74 43. 2012 1040x 9 42. 2012 1040x 9 42. 2012 1040x 0 41. 2012 1040x 1 40. 2012 1040x 1 39. 2012 1040x 2 38. 2012 1040x 3 37. 2012 1040x 4 36. 2012 1040x 5 35. 2012 1040x 6 75 43. 2012 1040x 8 42. 2012 1040x 9 42. 2012 1040x 0 41. 2012 1040x 0 40. 2012 1040x 1 39. 2012 1040x 2 38. 2012 1040x 3 37. 2012 1040x 4 36. 2012 1040x 5 35. 2012 1040x 6 76 43. 2012 1040x 8 42. 2012 1040x 9 41. 2012 1040x 9 41. 2012 1040x 0 40. 2012 1040x 1 39. 2012 1040x 1 38. 2012 1040x 2 37. 2012 1040x 3 36. 2012 1040x 4 35. 2012 1040x 5 77 43. 2012 1040x 8 42. 2012 1040x 9 41. 2012 1040x 9 41. 2012 1040x 0 40. 2012 1040x 0 39. 2012 1040x 1 38. 2012 1040x 2 37. 2012 1040x 3 36. 2012 1040x 4 35. 2012 1040x 5 78 43. 2012 1040x 8 42. 2012 1040x 8 41. 2012 1040x 9 40. 2012 1040x 9 40. 2012 1040x 0 39. 2012 1040x 1 38. 2012 1040x 2 37. 2012 1040x 2 36. 2012 1040x 3 35. 2012 1040x 4 79 43. 2012 1040x 8 42. 2012 1040x 8 41. 2012 1040x 9 40. 2012 1040x 9 40. 2012 1040x 0 39. 2012 1040x 1 38. 2012 1040x 1 37. 2012 1040x 2 36. 2012 1040x 3 35. 2012 1040x 4 80 43. 2012 1040x 7 42. 2012 1040x 8 41. 2012 1040x 8 40. 2012 1040x 9 40. 2012 1040x 0 39. 2012 1040x 0 38. 2012 1040x 1 37. 2012 1040x 2 36. 2012 1040x 3 35. 2012 1040x 4 81 43. 2012 1040x 7 42. 2012 1040x 8 41. 2012 1040x 8 40. 2012 1040x 9 39. 2012 1040x 9 39. 2012 1040x 0 38. 2012 1040x 1 37. 2012 1040x 2 36. 2012 1040x 2 35. 2012 1040x 3 82 43. 2012 1040x 7 42. 2012 1040x 8 41. 2012 1040x 8 40. 2012 1040x 9 39. 2012 1040x 9 39. 2012 1040x 0 38. 2012 1040x 1 37. 2012 1040x 1 36. 2012 1040x 2 35. 2012 1040x 3 83 43. 2012 1040x 7 42. 2012 1040x 8 41. 2012 1040x 8 40. 2012 1040x 9 39. 2012 1040x 9 39. 2012 1040x 0 38. 2012 1040x 0 37. 2012 1040x 1 36. 2012 1040x 2 35. 2012 1040x 3 84 43. 2012 1040x 7 42. 2012 1040x 7 41. 2012 1040x 8 40. 2012 1040x 8 39. 2012 1040x 9 39. 2012 1040x 0 38. 2012 1040x 0 37. 2012 1040x 1 36. 2012 1040x 2 35. 2012 1040x 3 85 43. 2012 1040x 7 42. 2012 1040x 7 41. 2012 1040x 8 40. 2012 1040x 8 39. 2012 1040x 9 38. 2012 1040x 9 38. 2012 1040x 0 37. 2012 1040x 1 36. 2012 1040x 2 35. 2012 1040x 2 86 43. 2012 1040x 7 42. 2012 1040x 7 41. 2012 1040x 8 40. 2012 1040x 8 39. 2012 1040x 9 38. 2012 1040x 9 38. 2012 1040x 0 37. 2012 1040x 1 36. 2012 1040x 1 35. 2012 1040x 2 87 43. 2012 1040x 7 42. 2012 1040x 7 41. 2012 1040x 8 40. 2012 1040x 8 39. 2012 1040x 9 38. 2012 1040x 9 38. 2012 1040x 0 37. 2012 1040x 0 36. 2012 1040x 1 35. 2012 1040x 2 Appendix C. 2012 1040x (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. 2012 1040x 7 42. 2012 1040x 7 41. 2012 1040x 8 40. 2012 1040x 8 39. 2012 1040x 9 38. 2012 1040x 9 38. 2012 1040x 0 37. 2012 1040x 0 36. 2012 1040x 1 35. 2012 1040x 2 89 43. 2012 1040x 7 42. 2012 1040x 7 41. 2012 1040x 7 40. 2012 1040x 8 39. 2012 1040x 8 38. 2012 1040x 9 38. 2012 1040x 0 37. 2012 1040x 0 36. 2012 1040x 1 35. 2012 1040x 2 90 43. 2012 1040x 7 42. 2012 1040x 7 41. 2012 1040x 7 40. 2012 1040x 8 39. 2012 1040x 8 38. 2012 1040x 9 38. 2012 1040x 0 37. 2012 1040x 0 36. 2012 1040x 1 35. 2012 1040x 2 91 43. 2012 1040x 7 42. 2012 1040x 7 41. 2012 1040x 7 40. 2012 1040x 8 39. 2012 1040x 8 38. 2012 1040x 9 37. 2012 1040x 9 37. 2012 1040x 0 36. 2012 1040x 1 35. 2012 1040x 2 92 43. 2012 1040x 7 42. 2012 1040x 7 41. 2012 1040x 7 40. 2012 1040x 8 39. 2012 1040x 8 38. 2012 1040x 9 37. 2012 1040x 9 37. 2012 1040x 0 36. 2012 1040x 1 35. 2012 1040x 1 93 43. 2012 1040x 7 42. 2012 1040x 7 41. 2012 1040x 7 40. 2012 1040x 8 39. 2012 1040x 8 38. 2012 1040x 9 37. 2012 1040x 9 37. 2012 1040x 0 36. 2012 1040x 1 35. 2012 1040x 1 94 43. 2012 1040x 7 42. 2012 1040x 7 41. 2012 1040x 7 40. 2012 1040x 8 39. 2012 1040x 8 38. 2012 1040x 9 37. 2012 1040x 9 37. 2012 1040x 0 36. 2012 1040x 1 35. 2012 1040x 1 95 43. 2012 1040x 6 42. 2012 1040x 7 41. 2012 1040x 7 40. 2012 1040x 8 39. 2012 1040x 8 38. 2012 1040x 9 37. 2012 1040x 9 37. 2012 1040x 0 36. 2012 1040x 1 35. 2012 1040x 1 96 43. 2012 1040x 6 42. 2012 1040x 7 41. 2012 1040x 7 40. 2012 1040x 8 39. 2012 1040x 8 38. 2012 1040x 9 37. 2012 1040x 9 37. 2012 1040x 0 36. 2012 1040x 1 35. 2012 1040x 1 97 43. 2012 1040x 6 42. 2012 1040x 7 41. 2012 1040x 7 40. 2012 1040x 8 39. 2012 1040x 8 38. 2012 1040x 9 37. 2012 1040x 9 37. 2012 1040x 0 36. 2012 1040x 1 35. 2012 1040x 1 98 43. 2012 1040x 6 42. 2012 1040x 7 41. 2012 1040x 7 40. 2012 1040x 8 39. 2012 1040x 8 38. 2012 1040x 9 37. 2012 1040x 9 37. 2012 1040x 0 36. 2012 1040x 0 35. 2012 1040x 1 99 43. 2012 1040x 6 42. 2012 1040x 7 41. 2012 1040x 7 40. 2012 1040x 8 39. 2012 1040x 8 38. 2012 1040x 9 37. 2012 1040x 9 37. 2012 1040x 0 36. 2012 1040x 0 35. 2012 1040x 1 100 43. 2012 1040x 6 42. 2012 1040x 7 41. 2012 1040x 7 40. 2012 1040x 8 39. 2012 1040x 8 38. 2012 1040x 9 37. 2012 1040x 9 37. 2012 1040x 0 36. 2012 1040x 0 35. 2012 1040x 1 101 43. 2012 1040x 6 42. 2012 1040x 7 41. 2012 1040x 7 40. 2012 1040x 8 39. 2012 1040x 8 38. 2012 1040x 9 37. 2012 1040x 9 37. 2012 1040x 0 36. 2012 1040x 0 35. 2012 1040x 1 102 43. 2012 1040x 6 42. 2012 1040x 7 41. 2012 1040x 7 40. 2012 1040x 8 39. 2012 1040x 8 38. 2012 1040x 9 37. 2012 1040x 9 37. 2012 1040x 0 36. 2012 1040x 0 35. 2012 1040x 1 103 43. 2012 1040x 6 42. 2012 1040x 7 41. 2012 1040x 7 40. 2012 1040x 8 39. 2012 1040x 8 38. 2012 1040x 9 37. 2012 1040x 9 37. 2012 1040x 0 36. 2012 1040x 0 35. 2012 1040x 1 104 43. 2012 1040x 6 42. 2012 1040x 7 41. 2012 1040x 7 40. 2012 1040x 8 39. 2012 1040x 8 38. 2012 1040x 8 37. 2012 1040x 9 37. 2012 1040x 0 36. 2012 1040x 0 35. 2012 1040x 1 105 43. 2012 1040x 6 42. 2012 1040x 7 41. 2012 1040x 7 40. 2012 1040x 8 39. 2012 1040x 8 38. 2012 1040x 8 37. 2012 1040x 9 37. 2012 1040x 0 36. 2012 1040x 0 35. 2012 1040x 1 106 43. 2012 1040x 6 42. 2012 1040x 7 41. 2012 1040x 7 40. 2012 1040x 8 39. 2012 1040x 8 38. 2012 1040x 8 37. 2012 1040x 9 37. 2012 1040x 0 36. 2012 1040x 0 35. 2012 1040x 1 107 43. 2012 1040x 6 42. 2012 1040x 7 41. 2012 1040x 7 40. 2012 1040x 8 39. 2012 1040x 8 38. 2012 1040x 8 37. 2012 1040x 9 37. 2012 1040x 0 36. 2012 1040x 0 35. 2012 1040x 1 108 43. 2012 1040x 6 42. 2012 1040x 7 41. 2012 1040x 7 40. 2012 1040x 8 39. 2012 1040x 8 38. 2012 1040x 8 37. 2012 1040x 9 37. 2012 1040x 0 36. 2012 1040x 0 35. 2012 1040x 1 109 43. 2012 1040x 6 42. 2012 1040x 7 41. 2012 1040x 7 40. 2012 1040x 7 39. 2012 1040x 8 38. 2012 1040x 8 37. 2012 1040x 9 37. 2012 1040x 0 36. 2012 1040x 0 35. 2012 1040x 1 110 43. 2012 1040x 6 42. 2012 1040x 7 41. 2012 1040x 7 40. 2012 1040x 7 39. 2012 1040x 8 38. 2012 1040x 8 37. 2012 1040x 9 37. 2012 1040x 0 36. 2012 1040x 0 35. 2012 1040x 1 111 43. 2012 1040x 6 42. 2012 1040x 7 41. 2012 1040x 7 40. 2012 1040x 7 39. 2012 1040x 8 38. 2012 1040x 8 37. 2012 1040x 9 37. 2012 1040x 0 36. 2012 1040x 0 35. 2012 1040x 1 112 43. 2012 1040x 6 42. 2012 1040x 7 41. 2012 1040x 7 40. 2012 1040x 7 39. 2012 1040x 8 38. 2012 1040x 8 37. 2012 1040x 9 37. 2012 1040x 0 36. 2012 1040x 0 35. 2012 1040x 1 113 43. 2012 1040x 6 42. 2012 1040x 7 41. 2012 1040x 7 40. 2012 1040x 7 39. 2012 1040x 8 38. 2012 1040x 8 37. 2012 1040x 9 37. 2012 1040x 0 36. 2012 1040x 0 35. 2012 1040x 1 114 43. 2012 1040x 6 42. 2012 1040x 7 41. 2012 1040x 7 40. 2012 1040x 7 39. 2012 1040x 8 38. 2012 1040x 8 37. 2012 1040x 9 37. 2012 1040x 0 36. 2012 1040x 0 35. 2012 1040x 1 115+ 43. 2012 1040x 6 42. 2012 1040x 7 41. 2012 1040x 7 40. 2012 1040x 7 39. 2012 1040x 8 38. 2012 1040x 8 37. 2012 1040x 9 37. 2012 1040x 0 36. 2012 1040x 0 35. 2012 1040x 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. 2012 1040x 4 40. 2012 1040x 0 39. 2012 1040x 5 39. 2012 1040x 1 38. 2012 1040x 7 38. 2012 1040x 3 38. 2012 1040x 0 37. 2012 1040x 6 37. 2012 1040x 3 37. 2012 1040x 1 51 40. 2012 1040x 0 39. 2012 1040x 5 39. 2012 1040x 0 38. 2012 1040x 5 38. 2012 1040x 1 37. 2012 1040x 7 37. 2012 1040x 4 37. 2012 1040x 0 36. 2012 1040x 7 36. 2012 1040x 4 52 39. 2012 1040x 5 39. 2012 1040x 0 38. 2012 1040x 5 38. 2012 1040x 0 37. 2012 1040x 6 37. 2012 1040x 2 36. 2012 1040x 8 36. 2012 1040x 4 36. 2012 1040x 0 35. 2012 1040x 7 53 39. 2012 1040x 1 38. 2012 1040x 5 38. 2012 1040x 0 37. 2012 1040x 5 37. 2012 1040x 1 36. 2012 1040x 6 36. 2012 1040x 2 35. 2012 1040x 8 35. 2012 1040x 4 35. 2012 1040x 1 54 38. 2012 1040x 7 38. 2012 1040x 1 37. 2012 1040x 6 37. 2012 1040x 1 36. 2012 1040x 6 36. 2012 1040x 1 35. 2012 1040x 7 35. 2012 1040x 2 34. 2012 1040x 8 34. 2012 1040x 5 55 38. 2012 1040x 3 37. 2012 1040x 7 37. 2012 1040x 2 36. 2012 1040x 6 36. 2012 1040x 1 35. 2012 1040x 6 35. 2012 1040x 1 34. 2012 1040x 7 34. 2012 1040x 3 33. 2012 1040x 9 56 38. 2012 1040x 0 37. 2012 1040x 4 36. 2012 1040x 8 36. 2012 1040x 2 35. 2012 1040x 7 35. 2012 1040x 1 34. 2012 1040x 7 34. 2012 1040x 2 33. 2012 1040x 7 33. 2012 1040x 3 Appendix C. 2012 1040x (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. 2012 1040x 6 37. 2012 1040x 0 36. 2012 1040x 4 35. 2012 1040x 8 35. 2012 1040x 2 34. 2012 1040x 7 34. 2012 1040x 2 33. 2012 1040x 7 33. 2012 1040x 2 32. 2012 1040x 8 58 37. 2012 1040x 3 36. 2012 1040x 7 36. 2012 1040x 0 35. 2012 1040x 4 34. 2012 1040x 8 34. 2012 1040x 3 33. 2012 1040x 7 33. 2012 1040x 2 32. 2012 1040x 8 32. 2012 1040x 3 59 37. 2012 1040x 1 36. 2012 1040x 4 35. 2012 1040x 7 35. 2012 1040x 1 34. 2012 1040x 5 33. 2012 1040x 9 33. 2012 1040x 3 32. 2012 1040x 8 32. 2012 1040x 3 31. 2012 1040x 8 60 36. 2012 1040x 8 36. 2012 1040x 1 35. 2012 1040x 4 34. 2012 1040x 8 34. 2012 1040x 1 33. 2012 1040x 5 32. 2012 1040x 9 32. 2012 1040x 4 31. 2012 1040x 9 31. 2012 1040x 3 61 36. 2012 1040x 6 35. 2012 1040x 8 35. 2012 1040x 1 34. 2012 1040x 5 33. 2012 1040x 8 33. 2012 1040x 2 32. 2012 1040x 6 32. 2012 1040x 0 31. 2012 1040x 4 30. 2012 1040x 9 62 36. 2012 1040x 3 35. 2012 1040x 6 34. 2012 1040x 9 34. 2012 1040x 2 33. 2012 1040x 5 32. 2012 1040x 9 32. 2012 1040x 2 31. 2012 1040x 6 31. 2012 1040x 1 30. 2012 1040x 5 63 36. 2012 1040x 1 35. 2012 1040x 4 34. 2012 1040x 6 33. 2012 1040x 9 33. 2012 1040x 2 32. 2012 1040x 6 31. 2012 1040x 9 31. 2012 1040x 3 30. 2012 1040x 7 30. 2012 1040x 1 64 35. 2012 1040x 9 35. 2012 1040x 2 34. 2012 1040x 4 33. 2012 1040x 7 33. 2012 1040x 0 32. 2012 1040x 3 31. 2012 1040x 6 31. 2012 1040x 0 30. 2012 1040x 4 29. 2012 1040x 8 65 35. 2012 1040x 8 35. 2012 1040x 0 34. 2012 1040x 2 33. 2012 1040x 5 32. 2012 1040x 7 32. 2012 1040x 0 31. 2012 1040x 4 30. 2012 1040x 7 30. 2012 1040x 0 29. 2012 1040x 4 66 35. 2012 1040x 6 34. 2012 1040x 8 34. 2012 1040x 0 33. 2012 1040x 3 32. 2012 1040x 5 31. 2012 1040x 8 31. 2012 1040x 1 30. 2012 1040x 4 29. 2012 1040x 8 29. 2012 1040x 1 67 35. 2012 1040x 5 34. 2012 1040x 7 33. 2012 1040x 9 33. 2012 1040x 1 32. 2012 1040x 3 31. 2012 1040x 6 30. 2012 1040x 9 30. 2012 1040x 2 29. 2012 1040x 5 28. 2012 1040x 8 68 35. 2012 1040x 3 34. 2012 1040x 5 33. 2012 1040x 7 32. 2012 1040x 9 32. 2012 1040x 1 31. 2012 1040x 4 30. 2012 1040x 7 29. 2012 1040x 9 29. 2012 1040x 2 28. 2012 1040x 6 69 35. 2012 1040x 2 34. 2012 1040x 4 33. 2012 1040x 6 32. 2012 1040x 8 32. 2012 1040x 0 31. 2012 1040x 2 30. 2012 1040x 5 29. 2012 1040x 7 29. 2012 1040x 0 28. 2012 1040x 3 70 35. 2012 1040x 1 34. 2012 1040x 3 33. 2012 1040x 4 32. 2012 1040x 6 31. 2012 1040x 8 31. 2012 1040x 1 30. 2012 1040x 3 29. 2012 1040x 5 28. 2012 1040x 8 28. 2012 1040x 1 71 35. 2012 1040x 0 34. 2012 1040x 2 33. 2012 1040x 3 32. 2012 1040x 5 31. 2012 1040x 7 30. 2012 1040x 9 30. 2012 1040x 1 29. 2012 1040x 4 28. 2012 1040x 6 27. 2012 1040x 9 72 34. 2012 1040x 9 34. 2012 1040x 1 33. 2012 1040x 2 32. 2012 1040x 4 31. 2012 1040x 6 30. 2012 1040x 8 30. 2012 1040x 0 29. 2012 1040x 2 28. 2012 1040x 4 27. 2012 1040x 7 73 34. 2012 1040x 8 34. 2012 1040x 0 33. 2012 1040x 1 32. 2012 1040x 3 31. 2012 1040x 5 30. 2012 1040x 6 29. 2012 1040x 8 29. 2012 1040x 1 28. 2012 1040x 3 27. 2012 1040x 5 74 34. 2012 1040x 8 33. 2012 1040x 9 33. 2012 1040x 0 32. 2012 1040x 2 31. 2012 1040x 4 30. 2012 1040x 5 29. 2012 1040x 7 28. 2012 1040x 9 28. 2012 1040x 1 27. 2012 1040x 4 75 34. 2012 1040x 7 33. 2012 1040x 8 33. 2012 1040x 0 32. 2012 1040x 1 31. 2012 1040x 3 30. 2012 1040x 4 29. 2012 1040x 6 28. 2012 1040x 8 28. 2012 1040x 0 27. 2012 1040x 2 76 34. 2012 1040x 6 33. 2012 1040x 8 32. 2012 1040x 9 32. 2012 1040x 0 31. 2012 1040x 2 30. 2012 1040x 3 29. 2012 1040x 5 28. 2012 1040x 7 27. 2012 1040x 9 27. 2012 1040x 1 77 34. 2012 1040x 6 33. 2012 1040x 7 32. 2012 1040x 8 32. 2012 1040x 0 31. 2012 1040x 1 30. 2012 1040x 3 29. 2012 1040x 4 28. 2012 1040x 6 27. 2012 1040x 8 27. 2012 1040x 0 78 34. 2012 1040x 5 33. 2012 1040x 6 32. 2012 1040x 8 31. 2012 1040x 9 31. 2012 1040x 0 30. 2012 1040x 2 29. 2012 1040x 3 28. 2012 1040x 5 27. 2012 1040x 7 26. 2012 1040x 9 79 34. 2012 1040x 5 33. 2012 1040x 6 32. 2012 1040x 7 31. 2012 1040x 8 31. 2012 1040x 0 30. 2012 1040x 1 29. 2012 1040x 3 28. 2012 1040x 4 27. 2012 1040x 6 26. 2012 1040x 8 80 34. 2012 1040x 5 33. 2012 1040x 6 32. 2012 1040x 7 31. 2012 1040x 8 30. 2012 1040x 9 30. 2012 1040x 1 29. 2012 1040x 2 28. 2012 1040x 4 27. 2012 1040x 5 26. 2012 1040x 7 81 34. 2012 1040x 4 33. 2012 1040x 5 32. 2012 1040x 6 31. 2012 1040x 8 30. 2012 1040x 9 30. 2012 1040x 0 29. 2012 1040x 2 28. 2012 1040x 3 27. 2012 1040x 5 26. 2012 1040x 6 82 34. 2012 1040x 4 33. 2012 1040x 5 32. 2012 1040x 6 31. 2012 1040x 7 30. 2012 1040x 8 30. 2012 1040x 0 29. 2012 1040x 1 28. 2012 1040x 3 27. 2012 1040x 4 26. 2012 1040x 6 83 34. 2012 1040x 4 33. 2012 1040x 5 32. 2012 1040x 6 31. 2012 1040x 7 30. 2012 1040x 8 29. 2012 1040x 9 29. 2012 1040x 1 28. 2012 1040x 2 27. 2012 1040x 4 26. 2012 1040x 5 84 34. 2012 1040x 3 33. 2012 1040x 4 32. 2012 1040x 5 31. 2012 1040x 7 30. 2012 1040x 8 29. 2012 1040x 9 29. 2012 1040x 0 28. 2012 1040x 2 27. 2012 1040x 3 26. 2012 1040x 5 85 34. 2012 1040x 3 33. 2012 1040x 4 32. 2012 1040x 5 31. 2012 1040x 6 30. 2012 1040x 7 29. 2012 1040x 9 29. 2012 1040x 0 28. 2012 1040x 1 27. 2012 1040x 3 26. 2012 1040x 4 86 34. 2012 1040x 3 33. 2012 1040x 4 32. 2012 1040x 5 31. 2012 1040x 6 30. 2012 1040x 7 29. 2012 1040x 8 29. 2012 1040x 0 28. 2012 1040x 1 27. 2012 1040x 2 26. 2012 1040x 4 87 34. 2012 1040x 3 33. 2012 1040x 4 32. 2012 1040x 5 31. 2012 1040x 6 30. 2012 1040x 7 29. 2012 1040x 8 28. 2012 1040x 9 28. 2012 1040x 1 27. 2012 1040x 2 26. 2012 1040x 4 88 34. 2012 1040x 3 33. 2012 1040x 4 32. 2012 1040x 5 31. 2012 1040x 6 30. 2012 1040x 7 29. 2012 1040x 8 28. 2012 1040x 9 28. 2012 1040x 0 27. 2012 1040x 2 26. 2012 1040x 3 89 34. 2012 1040x 3 33. 2012 1040x 3 32. 2012 1040x 4 31. 2012 1040x 5 30. 2012 1040x 7 29. 2012 1040x 8 28. 2012 1040x 9 28. 2012 1040x 0 27. 2012 1040x 2 26. 2012 1040x 3 90 34. 2012 1040x 2 33. 2012 1040x 3 32. 2012 1040x 4 31. 2012 1040x 5 30. 2012 1040x 6 29. 2012 1040x 8 28. 2012 1040x 9 28. 2012 1040x 0 27. 2012 1040x 1 26. 2012 1040x 3 91 34. 2012 1040x 2 33. 2012 1040x 3 32. 2012 1040x 4 31. 2012 1040x 5 30. 2012 1040x 6 29. 2012 1040x 7 28. 2012 1040x 9 28. 2012 1040x 0 27. 2012 1040x 1 26. 2012 1040x 3 92 34. 2012 1040x 2 33. 2012 1040x 3 32. 2012 1040x 4 31. 2012 1040x 5 30. 2012 1040x 6 29. 2012 1040x 7 28. 2012 1040x 8 28. 2012 1040x 0 27. 2012 1040x 1 26. 2012 1040x 2 93 34. 2012 1040x 2 33. 2012 1040x 3 32. 2012 1040x 4 31. 2012 1040x 5 30. 2012 1040x 6 29. 2012 1040x 7 28. 2012 1040x 8 28. 2012 1040x 0 27. 2012 1040x 1 26. 2012 1040x 2 94 34. 2012 1040x 2 33. 2012 1040x 3 32. 2012 1040x 4 31. 2012 1040x 5 30. 2012 1040x 6 29. 2012 1040x 7 28. 2012 1040x 8 27. 2012 1040x 9 27. 2012 1040x 1 26. 2012 1040x 2 95 34. 2012 1040x 2 33. 2012 1040x 3 32. 2012 1040x 4 31. 2012 1040x 5 30. 2012 1040x 6 29. 2012 1040x 7 28. 2012 1040x 8 27. 2012 1040x 9 27. 2012 1040x 1 26. 2012 1040x 2 96 34. 2012 1040x 2 33. 2012 1040x 3 32. 2012 1040x 4 31. 2012 1040x 5 30. 2012 1040x 6 29. 2012 1040x 7 28. 2012 1040x 8 27. 2012 1040x 9 27. 2012 1040x 0 26. 2012 1040x 2 Appendix C. 2012 1040x (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. 2012 1040x 2 33. 2012 1040x 3 32. 2012 1040x 4 31. 2012 1040x 5 30. 2012 1040x 6 29. 2012 1040x 7 28. 2012 1040x 8 27. 2012 1040x 9 27. 2012 1040x 0 26. 2012 1040x 2 98 34. 2012 1040x 2 33. 2012 1040x 3 32. 2012 1040x 4 31. 2012 1040x 5 30. 2012 1040x 6 29. 2012 1040x 7 28. 2012 1040x 8 27. 2012 1040x 9 27. 2012 1040x 0 26. 2012 1040x 2 99 34. 2012 1040x 2 33. 2012 1040x 3 32. 2012 1040x 4 31. 2012 1040x 5 30. 2012 1040x 6 29. 2012 1040x 7 28. 2012 1040x 8 27. 2012 1040x 9 27. 2012 1040x 0 26. 2012 1040x 2 100 34. 2012 1040x 2 33. 2012 1040x 3 32. 2012 1040x 4 31. 2012 1040x 5 30. 2012 1040x 6 29. 2012 1040x 7 28. 2012 1040x 8 27. 2012 1040x 9 27. 2012 1040x 0 26. 2012 1040x 1 101 34. 2012 1040x 2 33. 2012 1040x 3 32. 2012 1040x 4 31. 2012 1040x 5 30. 2012 1040x 6 29. 2012 1040x 7 28. 2012 1040x 8 27. 2012 1040x 9 27. 2012 1040x 0 26. 2012 1040x 1 102 34. 2012 1040x 2 33. 2012 1040x 3 32. 2012 1040x 4 31. 2012 1040x 4 30. 2012 1040x 5 29. 2012 1040x 7 28. 2012 1040x 8 27. 2012 1040x 9 27. 2012 1040x 0 26. 2012 1040x 1 103 34. 2012 1040x 2 33. 2012 1040x 3 32. 2012 1040x 4 31. 2012 1040x 4 30. 2012 1040x 5 29. 2012 1040x 7 28. 2012 1040x 8 27. 2012 1040x 9 27. 2012 1040x 0 26. 2012 1040x 1 104 34. 2012 1040x 2 33. 2012 1040x 3 32. 2012 1040x 4 31. 2012 1040x 4 30. 2012 1040x 5 29. 2012 1040x 6 28. 2012 1040x 8 27. 2012 1040x 9 27. 2012 1040x 0 26. 2012 1040x 1 105 34. 2012 1040x 2 33. 2012 1040x 3 32. 2012 1040x 3 31. 2012 1040x 4 30. 2012 1040x 5 29. 2012 1040x 6 28. 2012 1040x 8 27. 2012 1040x 9 27. 2012 1040x 0 26. 2012 1040x 1 106 34. 2012 1040x 2 33. 2012 1040x 3 32. 2012 1040x 3 31. 2012 1040x 4 30. 2012 1040x 5 29. 2012 1040x 6 28. 2012 1040x 8 27. 2012 1040x 9 27. 2012 1040x 0 26. 2012 1040x 1 107 34. 2012 1040x 2 33. 2012 1040x 3 32. 2012 1040x 3 31. 2012 1040x 4 30. 2012 1040x 5 29. 2012 1040x 6 28. 2012 1040x 8 27. 2012 1040x 9 27. 2012 1040x 0 26. 2012 1040x 1 108 34. 2012 1040x 2 33. 2012 1040x 3 32. 2012 1040x 3 31. 2012 1040x 4 30. 2012 1040x 5 29. 2012 1040x 6 28. 2012 1040x 8 27. 2012 1040x 9 27. 2012 1040x 0 26. 2012 1040x 1 109 34. 2012 1040x 2 33. 2012 1040x 3 32. 2012 1040x 3 31. 2012 1040x 4 30. 2012 1040x 5 29. 2012 1040x 6 28. 2012 1040x 7 27. 2012 1040x 9 27. 2012 1040x 0 26. 2012 1040x 1 110 34. 2012 1040x 2 33. 2012 1040x 3 32. 2012 1040x 3 31. 2012 1040x 4 30. 2012 1040x 5 29. 2012 1040x 6 28. 2012 1040x 7 27. 2012 1040x 9 27. 2012 1040x 0 26. 2012 1040x 1 111 34. 2012 1040x 2 33. 2012 1040x 3 32. 2012 1040x 3 31. 2012 1040x 4 30. 2012 1040x 5 29. 2012 1040x 6 28. 2012 1040x 7 27. 2012 1040x 9 27. 2012 1040x 0 26. 2012 1040x 1 112 34. 2012 1040x 2 33. 2012 1040x 3 32. 2012 1040x 3 31. 2012 1040x 4 30. 2012 1040x 5 29. 2012 1040x 6 28. 2012 1040x 7 27. 2012 1040x 9 27. 2012 1040x 0 26. 2012 1040x 1 113 34. 2012 1040x 2 33. 2012 1040x 3 32. 2012 1040x 3 31. 2012 1040x 4 30. 2012 1040x 5 29. 2012 1040x 6 28. 2012 1040x 7 27. 2012 1040x 9 27. 2012 1040x 0 26. 2012 1040x 1 114 34. 2012 1040x 2 33. 2012 1040x 3 32. 2012 1040x 3 31. 2012 1040x 4 30. 2012 1040x 5 29. 2012 1040x 6 28. 2012 1040x 7 27. 2012 1040x 9 27. 2012 1040x 0 26. 2012 1040x 1 115+ 34. 2012 1040x 2 33. 2012 1040x 3 32. 2012 1040x 3 31. 2012 1040x 4 30. 2012 1040x 5 29. 2012 1040x 6 28. 2012 1040x 7 27. 2012 1040x 9 27. 2012 1040x 0 26. 2012 1040x 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. 2012 1040x 9 30. 2012 1040x 4 30. 2012 1040x 0 29. 2012 1040x 6 29. 2012 1040x 2 28. 2012 1040x 8 28. 2012 1040x 5 28. 2012 1040x 2 27. 2012 1040x 9 27. 2012 1040x 6 61 30. 2012 1040x 4 29. 2012 1040x 9 29. 2012 1040x 5 29. 2012 1040x 0 28. 2012 1040x 6 28. 2012 1040x 3 27. 2012 1040x 9 27. 2012 1040x 6 27. 2012 1040x 3 27. 2012 1040x 0 62 30. 2012 1040x 0 29. 2012 1040x 5 29. 2012 1040x 0 28. 2012 1040x 5 28. 2012 1040x 1 27. 2012 1040x 7 27. 2012 1040x 3 27. 2012 1040x 0 26. 2012 1040x 7 26. 2012 1040x 4 63 29. 2012 1040x 6 29. 2012 1040x 0 28. 2012 1040x 5 28. 2012 1040x 1 27. 2012 1040x 6 27. 2012 1040x 2 26. 2012 1040x 8 26. 2012 1040x 4 26. 2012 1040x 1 25. 2012 1040x 7 64 29. 2012 1040x 2 28. 2012 1040x 6 28. 2012 1040x 1 27. 2012 1040x 6 27. 2012 1040x 1 26. 2012 1040x 7 26. 2012 1040x 3 25. 2012 1040x 9 25. 2012 1040x 5 25. 2012 1040x 2 65 28. 2012 1040x 8 28. 2012 1040x 3 27. 2012 1040x 7 27. 2012 1040x 2 26. 2012 1040x 7 26. 2012 1040x 2 25. 2012 1040x 8 25. 2012 1040x 4 25. 2012 1040x 0 24. 2012 1040x 6 66 28. 2012 1040x 5 27. 2012 1040x 9 27. 2012 1040x 3 26. 2012 1040x 8 26. 2012 1040x 3 25. 2012 1040x 8 25. 2012 1040x 3 24. 2012 1040x 9 24. 2012 1040x 5 24. 2012 1040x 1 67 28. 2012 1040x 2 27. 2012 1040x 6 27. 2012 1040x 0 26. 2012 1040x 4 25. 2012 1040x 9 25. 2012 1040x 4 24. 2012 1040x 9 24. 2012 1040x 4 24. 2012 1040x 0 23. 2012 1040x 6 68 27. 2012 1040x 9 27. 2012 1040x 3 26. 2012 1040x 7 26. 2012 1040x 1 25. 2012 1040x 5 25. 2012 1040x 0 24. 2012 1040x 5 24. 2012 1040x 0 23. 2012 1040x 5 23. 2012 1040x 1 69 27. 2012 1040x 6 27. 2012 1040x 0 26. 2012 1040x 4 25. 2012 1040x 7 25. 2012 1040x 2 24. 2012 1040x 6 24. 2012 1040x 1 23. 2012 1040x 6 23. 2012 1040x 1 22. 2012 1040x 6 70 27. 2012 1040x 4 26. 2012 1040x 7 26. 2012 1040x 1 25. 2012 1040x 4 24. 2012 1040x 8 24. 2012 1040x 3 23. 2012 1040x 7 23. 2012 1040x 2 22. 2012 1040x 7 22. 2012 1040x 2 71 27. 2012 1040x 2 26. 2012 1040x 5 25. 2012 1040x 8 25. 2012 1040x 2 24. 2012 1040x 5 23. 2012 1040x 9 23. 2012 1040x 4 22. 2012 1040x 8 22. 2012 1040x 3 21. 2012 1040x 8 72 27. 2012 1040x 0 26. 2012 1040x 3 25. 2012 1040x 6 24. 2012 1040x 9 24. 2012 1040x 3 23. 2012 1040x 7 23. 2012 1040x 1 22. 2012 1040x 5 22. 2012 1040x 0 21. 2012 1040x 4 73 26. 2012 1040x 8 26. 2012 1040x 1 25. 2012 1040x 4 24. 2012 1040x 7 24. 2012 1040x 0 23. 2012 1040x 4 22. 2012 1040x 8 22. 2012 1040x 2 21. 2012 1040x 6 21. 2012 1040x 1 74 26. 2012 1040x 6 25. 2012 1040x 9 25. 2012 1040x 2 24. 2012 1040x 5 23. 2012 1040x 8 23. 2012 1040x 1 22. 2012 1040x 5 21. 2012 1040x 9 21. 2012 1040x 3 20. 2012 1040x 8 75 26. 2012 1040x 5 25. 2012 1040x 7 25. 2012 1040x 0 24. 2012 1040x 3 23. 2012 1040x 6 22. 2012 1040x 9 22. 2012 1040x 3 21. 2012 1040x 6 21. 2012 1040x 0 20. 2012 1040x 5 Appendix C. 2012 1040x (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. 2012 1040x 3 25. 2012 1040x 6 24. 2012 1040x 8 24. 2012 1040x 1 23. 2012 1040x 4 22. 2012 1040x 7 22. 2012 1040x 0 21. 2012 1040x 4 20. 2012 1040x 8 20. 2012 1040x 2 77 26. 2012 1040x 2 25. 2012 1040x 4 24. 2012 1040x 7 23. 2012 1040x 9 23. 2012 1040x 2 22. 2012 1040x 5 21. 2012 1040x 8 21. 2012 1040x 2 20. 2012 1040x 6 19. 2012 1040x 9 78 26. 2012 1040x 1 25. 2012 1040x 3 24. 2012 1040x 6 23. 2012 1040x 8 23. 2012 1040x 1 22. 2012 1040x 4 21. 2012 1040x 7 21. 2012 1040x 0 20. 2012 1040x 3 19. 2012 1040x 7 79 26. 2012 1040x 0 25. 2012 1040x 2 24. 2012 1040x 4 23. 2012 1040x 7 22. 2012 1040x 9 22. 2012 1040x 2 21. 2012 1040x 5 20. 2012 1040x 8 20. 2012 1040x 1 19. 2012 1040x 5 80 25. 2012 1040x 9 25. 2012 1040x 1 24. 2012 1040x 3 23. 2012 1040x 6 22. 2012 1040x 8 22. 2012 1040x 1 21. 2012 1040x 3 20. 2012 1040x 6 20. 2012 1040x 0 19. 2012 1040x 3 81 25. 2012 1040x 8 25. 2012 1040x 0 24. 2012 1040x 2 23. 2012 1040x 4 22. 2012 1040x 7 21. 2012 1040x 9 21. 2012 1040x 2 20. 2012 1040x 5 19. 2012 1040x 8 19. 2012 1040x 1 82 25. 2012 1040x 8 24. 2012 1040x 9 24. 2012 1040x 1 23. 2012 1040x 4 22. 2012 1040x 6 21. 2012 1040x 8 21. 2012 1040x 1 20. 2012 1040x 4 19. 2012 1040x 7 19. 2012 1040x 0 83 25. 2012 1040x 7 24. 2012 1040x 9 24. 2012 1040x 1 23. 2012 1040x 3 22. 2012 1040x 5 21. 2012 1040x 7 21. 2012 1040x 0 20. 2012 1040x 2 19. 2012 1040x 5 18. 2012 1040x 8 84 25. 2012 1040x 6 24. 2012 1040x 8 24. 2012 1040x 0 23. 2012 1040x 2 22. 2012 1040x 4 21. 2012 1040x 6 20. 2012 1040x 9 20. 2012 1040x 1 19. 2012 1040x 4 18. 2012 1040x 7 85 25. 2012 1040x 6 24. 2012 1040x 8 23. 2012 1040x 9 23. 2012 1040x 1 22. 2012 1040x 3 21. 2012 1040x 6 20. 2012 1040x 8 20. 2012 1040x 1 19. 2012 1040x 3 18. 2012 1040x 6 86 25. 2012 1040x 5 24. 2012 1040x 7 23. 2012 1040x 9 23. 2012 1040x 1 22. 2012 1040x 3 21. 2012 1040x 5 20. 2012 1040x 7 20. 2012 1040x 0 19. 2012 1040x 2 18. 2012 1040x 5 87 25. 2012 1040x 5 24. 2012 1040x 7 23. 2012 1040x 8 23. 2012 1040x 0 22. 2012 1040x 2 21. 2012 1040x 4 20. 2012 1040x 7 19. 2012 1040x 9 19. 2012 1040x 2 18. 2012 1040x 4 88 25. 2012 1040x 5 24. 2012 1040x 6 23. 2012 1040x 8 23. 2012 1040x 0 22. 2012 1040x 2 21. 2012 1040x 4 20. 2012 1040x 6 19. 2012 1040x 8 19. 2012 1040x 1 18. 2012 1040x 3 89 25. 2012 1040x 4 24. 2012 1040x 6 23. 2012 1040x 8 22. 2012 1040x 9 22. 2012 1040x 1 21. 2012 1040x 3 20. 2012 1040x 5 19. 2012 1040x 8 19. 2012 1040x 0 18. 2012 1040x 3 90 25. 2012 1040x 4 24. 2012 1040x 6 23. 2012 1040x 7 22. 2012 1040x 9 22. 2012 1040x 1 21. 2012 1040x 3 20. 2012 1040x 5 19. 2012 1040x 7 19. 2012 1040x 0 18. 2012 1040x 2 91 25. 2012 1040x 4 24. 2012 1040x 5 23. 2012 1040x 7 22. 2012 1040x 9 22. 2012 1040x 1 21. 2012 1040x 3 20. 2012 1040x 5 19. 2012 1040x 7 18. 2012 1040x 9 18. 2012 1040x 2 92 25. 2012 1040x 4 24. 2012 1040x 5 23. 2012 1040x 7 22. 2012 1040x 9 22. 2012 1040x 0 21. 2012 1040x 2 20. 2012 1040x 4 19. 2012 1040x 6 18. 2012 1040x 9 18. 2012 1040x 1 93 25. 2012 1040x 4 24. 2012 1040x 5 23. 2012 1040x 7 22. 2012 1040x 8 22. 2012 1040x 0 21. 2012 1040x 2 20. 2012 1040x 4 19. 2012 1040x 6 18. 2012 1040x 8 18. 2012 1040x 1 94 25. 2012 1040x 3 24. 2012 1040x 5 23. 2012 1040x 6 22. 2012 1040x 8 22. 2012 1040x 0 21. 2012 1040x 2 20. 2012 1040x 4 19. 2012 1040x 6 18. 2012 1040x 8 18. 2012 1040x 0 95 25. 2012 1040x 3 24. 2012 1040x 5 23. 2012 1040x 6 22. 2012 1040x 8 22. 2012 1040x 0 21. 2012 1040x 1 20. 2012 1040x 3 19. 2012 1040x 6 18. 2012 1040x 8 18. 2012 1040x 0 96 25. 2012 1040x 3 24. 2012 1040x 5 23. 2012 1040x 6 22. 2012 1040x 8 21. 2012 1040x 9 21. 2012 1040x 1 20. 2012 1040x 3 19. 2012 1040x 5 18. 2012 1040x 8 18. 2012 1040x 0 97 25. 2012 1040x 3 24. 2012 1040x 5 23. 2012 1040x 6 22. 2012 1040x 8 21. 2012 1040x 9 21. 2012 1040x 1 20. 2012 1040x 3 19. 2012 1040x 5 18. 2012 1040x 7 18. 2012 1040x 0 98 25. 2012 1040x 3 24. 2012 1040x 4 23. 2012 1040x 6 22. 2012 1040x 8 21. 2012 1040x 9 21. 2012 1040x 1 20. 2012 1040x 3 19. 2012 1040x 5 18. 2012 1040x 7 17. 2012 1040x 9 99 25. 2012 1040x 3 24. 2012 1040x 4 23. 2012 1040x 6 22. 2012 1040x 7 21. 2012 1040x 9 21. 2012 1040x 1 20. 2012 1040x 3 19. 2012 1040x 5 18. 2012 1040x 7 17. 2012 1040x 9 100 25. 2012 1040x 3 24. 2012 1040x 4 23. 2012 1040x 6 22. 2012 1040x 7 21. 2012 1040x 9 21. 2012 1040x 1 20. 2012 1040x 3 19. 2012 1040x 5 18. 2012 1040x 7 17. 2012 1040x 9 101 25. 2012 1040x 3 24. 2012 1040x 4 23. 2012 1040x 6 22. 2012 1040x 7 21. 2012 1040x 9 21. 2012 1040x 1 20. 2012 1040x 2 19. 2012 1040x 4 18. 2012 1040x 7 17. 2012 1040x 9 102 25. 2012 1040x 3 24. 2012 1040x 4 23. 2012 1040x 6 22. 2012 1040x 7 21. 2012 1040x 9 21. 2012 1040x 1 20. 2012 1040x 2 19. 2012 1040x 4 18. 2012 1040x 6 17. 2012 1040x 9 103 25. 2012 1040x 3 24. 2012 1040x 4 23. 2012 1040x 6 22. 2012 1040x 7 21. 2012 1040x 9 21. 2012 1040x 0 20. 2012 1040x 2 19. 2012 1040x 4 18. 2012 1040x 6 17. 2012 1040x 9 104 25. 2012 1040x 3 24. 2012 1040x 4 23. 2012 1040x 5 22. 2012 1040x 7 21. 2012 1040x 9 21. 2012 1040x 0 20. 2012 1040x 2 19. 2012 1040x 4 18. 2012 1040x 6 17. 2012 1040x 8 105 25. 2012 1040x 3 24. 2012 1040x 4 23. 2012 1040x 5 22. 2012 1040x 7 21. 2012 1040x 9 21. 2012 1040x 0 20. 2012 1040x 2 19. 2012 1040x 4 18. 2012 1040x 6 17. 2012 1040x 8 106 25. 2012 1040x 3 24. 2012 1040x 4 23. 2012 1040x 5 22. 2012 1040x 7 21. 2012 1040x 9 21. 2012 1040x 0 20. 2012 1040x 2 19. 2012 1040x 4 18. 2012 1040x 6 17. 2012 1040x 8 107 25. 2012 1040x 2 24. 2012 1040x 4 23. 2012 1040x 5 22. 2012 1040x 7 21. 2012 1040x 8 21. 2012 1040x 0 20. 2012 1040x 2 19. 2012 1040x 4 18. 2012 1040x 6 17. 2012 1040x 8 108 25. 2012 1040x 2 24. 2012 1040x 4 23. 2012 1040x 5 22. 2012 1040x 7 21. 2012 1040x 8 21. 2012 1040x 0 20. 2012 1040x 2 19. 2012 1040x 4 18. 2012 1040x 6 17. 2012 1040x 8 109 25. 2012 1040x 2 24. 2012 1040x 4 23. 2012 1040x 5 22. 2012 1040x 7 21. 2012 1040x 8 21. 2012 1040x 0 20. 2012 1040x 2 19. 2012 1040x 4 18. 2012 1040x 6 17. 2012 1040x 8 110 25. 2012 1040x 2 24. 2012 1040x 4 23. 2012 1040x 5 22. 2012 1040x 7 21. 2012 1040x 8 21. 2012 1040x 0 20. 2012 1040x 2 19. 2012 1040x 4 18. 2012 1040x 6 17. 2012 1040x 8 111 25. 2012 1040x 2 24. 2012 1040x 4 23. 2012 1040x 5 22. 2012 1040x 7 21. 2012 1040x 8 21. 2012 1040x 0 20. 2012 1040x 2 19. 2012 1040x 4 18. 2012 1040x 6 17. 2012 1040x 8 112 25. 2012 1040x 2 24. 2012 1040x 4 23. 2012 1040x 5 22. 2012 1040x 7 21. 2012 1040x 8 21. 2012 1040x 0 20. 2012 1040x 2 19. 2012 1040x 4 18. 2012 1040x 6 17. 2012 1040x 8 113 25. 2012 1040x 2 24. 2012 1040x 4 23. 2012 1040x 5 22. 2012 1040x 7 21. 2012 1040x 8 21. 2012 1040x 0 20. 2012 1040x 2 19. 2012 1040x 4 18. 2012 1040x 6 17. 2012 1040x 8 114 25. 2012 1040x 2 24. 2012 1040x 4 23. 2012 1040x 5 22. 2012 1040x 7 21. 2012 1040x 8 21. 2012 1040x 0 20. 2012 1040x 2 19. 2012 1040x 4 18. 2012 1040x 6 17. 2012 1040x 8 115+ 25. 2012 1040x 2 24. 2012 1040x 4 23. 2012 1040x 5 22. 2012 1040x 7 21. 2012 1040x 8 21. 2012 1040x 0 20. 2012 1040x 2 19. 2012 1040x 4 18. 2012 1040x 6 17. 2012 1040x 8 Appendix C. 2012 1040x (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. 2012 1040x 8 21. 2012 1040x 3 20. 2012 1040x 9 20. 2012 1040x 6 20. 2012 1040x 2 19. 2012 1040x 9 19. 2012 1040x 6 19. 2012 1040x 4 19. 2012 1040x 1 18. 2012 1040x 9 71 21. 2012 1040x 3 20. 2012 1040x 9 20. 2012 1040x 5 20. 2012 1040x 1 19. 2012 1040x 7 19. 2012 1040x 4 19. 2012 1040x 1 18. 2012 1040x 8 18. 2012 1040x 5 18. 2012 1040x 3 72 20. 2012 1040x 9 20. 2012 1040x 5 20. 2012 1040x 0 19. 2012 1040x 6 19. 2012 1040x 3 18. 2012 1040x 9 18. 2012 1040x 6 18. 2012 1040x 3 18. 2012 1040x 0 17. 2012 1040x 7 73 20. 2012 1040x 6 20. 2012 1040x 1 19. 2012 1040x 6 19. 2012 1040x 2 18. 2012 1040x 8 18. 2012 1040x 4 18. 2012 1040x 1 17. 2012 1040x 8 17. 2012 1040x 5 17. 2012 1040x 2 74 20. 2012 1040x 2 19. 2012 1040x 7 19. 2012 1040x 3 18. 2012 1040x 8 18. 2012 1040x 4 18. 2012 1040x 0 17. 2012 1040x 6 17. 2012 1040x 3 17. 2012 1040x 0 16. 2012 1040x 7 75 19. 2012 1040x 9 19. 2012 1040x 4 18. 2012 1040x 9 18. 2012 1040x 4 18. 2012 1040x 0 17. 2012 1040x 6 17. 2012 1040x 2 16. 2012 1040x 8 16. 2012 1040x 5 16. 2012 1040x 2 76 19. 2012 1040x 6 19. 2012 1040x 1 18. 2012 1040x 6 18. 2012 1040x 1 17. 2012 1040x 6 17. 2012 1040x 2 16. 2012 1040x 8 16. 2012 1040x 4 16. 2012 1040x 0 15. 2012 1040x 7 77 19. 2012 1040x 4 18. 2012 1040x 8 18. 2012 1040x 3 17. 2012 1040x 8 17. 2012 1040x 3 16. 2012 1040x 8 16. 2012 1040x 4 16. 2012 1040x 0 15. 2012 1040x 6 15. 2012 1040x 3 78 19. 2012 1040x 1 18. 2012 1040x 5 18. 2012 1040x 0 17. 2012 1040x 5 17. 2012 1040x 0 16. 2012 1040x 5 16. 2012 1040x 0 15. 2012 1040x 6 15. 2012 1040x 2 14. 2012 1040x 9 79 18. 2012 1040x 9 18. 2012 1040x 3 17. 2012 1040x 7 17. 2012 1040x 2 16. 2012 1040x 7 16. 2012 1040x 2 15. 2012 1040x 7 15. 2012 1040x 3 14. 2012 1040x 9 14. 2012 1040x 5 80 18. 2012 1040x 7 18. 2012 1040x 1 17. 2012 1040x 5 16. 2012 1040x 9 16. 2012 1040x 4 15. 2012 1040x 9 15. 2012 1040x 4 15. 2012 1040x 0 14. 2012 1040x 5 14. 2012 1040x 1 81 18. 2012 1040x 5 17. 2012 1040x 9 17. 2012 1040x 3 16. 2012 1040x 7 16. 2012 1040x 2 15. 2012 1040x 6 15. 2012 1040x 1 14. 2012 1040x 7 14. 2012 1040x 2 13. 2012 1040x 8 82 18. 2012 1040x 3 17. 2012 1040x 7 17. 2012 1040x 1 16. 2012 1040x 5 15. 2012 1040x 9 15. 2012 1040x 4 14. 2012 1040x 9 14. 2012 1040x 4 13. 2012 1040x 9 13. 2012 1040x 5 83 18. 2012 1040x 2 17. 2012 1040x 5 16. 2012 1040x 9 16. 2012 1040x 3 15. 2012 1040x 7 15. 2012 1040x 2 14. 2012 1040x 7 14. 2012 1040x 2 13. 2012 1040x 7 13. 2012 1040x 2 84 18. 2012 1040x 0 17. 2012 1040x 4 16. 2012 1040x 7 16. 2012 1040x 1 15. 2012 1040x 5 15. 2012 1040x 0 14. 2012 1040x 4 13. 2012 1040x 9 13. 2012 1040x 4 13. 2012 1040x 0 85 17. 2012 1040x 9 17. 2012 1040x 3 16. 2012 1040x 6 16. 2012 1040x 0 15. 2012 1040x 4 14. 2012 1040x 8 14. 2012 1040x 3 13. 2012 1040x 7 13. 2012 1040x 2 12. 2012 1040x 8 86 17. 2012 1040x 8 17. 2012 1040x 1 16. 2012 1040x 5 15. 2012 1040x 8 15. 2012 1040x 2 14. 2012 1040x 6 14. 2012 1040x 1 13. 2012 1040x 5 13. 2012 1040x 0 12. 2012 1040x 5 87 17. 2012 1040x 7 17. 2012 1040x 0 16. 2012 1040x 4 15. 2012 1040x 7 15. 2012 1040x 1 14. 2012 1040x 5 13. 2012 1040x 9 13. 2012 1040x 4 12. 2012 1040x 9 12. 2012 1040x 4 88 17. 2012 1040x 6 16. 2012 1040x 9 16. 2012 1040x 3 15. 2012 1040x 6 15. 2012 1040x 0 14. 2012 1040x 4 13. 2012 1040x 8 13. 2012 1040x 2 12. 2012 1040x 7 12. 2012 1040x 2 89 17. 2012 1040x 6 16. 2012 1040x 9 16. 2012 1040x 2 15. 2012 1040x 5 14. 2012 1040x 9 14. 2012 1040x 3 13. 2012 1040x 7 13. 2012 1040x 1 12. 2012 1040x 6 12. 2012 1040x 0 90 17. 2012 1040x 5 16. 2012 1040x 8 16. 2012 1040x 1 15. 2012 1040x 4 14. 2012 1040x 8 14. 2012 1040x 2 13. 2012 1040x 6 13. 2012 1040x 0 12. 2012 1040x 4 11. 2012 1040x 9 91 17. 2012 1040x 4 16. 2012 1040x 7 16. 2012 1040x 0 15. 2012 1040x 4 14. 2012 1040x 7 14. 2012 1040x 1 13. 2012 1040x 5 12. 2012 1040x 9 12. 2012 1040x 3 11. 2012 1040x 8 92 17. 2012 1040x 4 16. 2012 1040x 7 16. 2012 1040x 0 15. 2012 1040x 3 14. 2012 1040x 6 14. 2012 1040x 0 13. 2012 1040x 4 12. 2012 1040x 8 12. 2012 1040x 2 11. 2012 1040x 7 93 17. 2012 1040x 3 16. 2012 1040x 6 15. 2012 1040x 9 15. 2012 1040x 2 14. 2012 1040x 6 13. 2012 1040x 9 13. 2012 1040x 3 12. 2012 1040x 7 12. 2012 1040x 1 11. 2012 1040x 6 94 17. 2012 1040x 3 16. 2012 1040x 6 15. 2012 1040x 9 15. 2012 1040x 2 14. 2012 1040x 5 13. 2012 1040x 9 13. 2012 1040x 2 12. 2012 1040x 6 12. 2012 1040x 0 11. 2012 1040x 5 95 17. 2012 1040x 3 16. 2012 1040x 5 15. 2012 1040x 8 15. 2012 1040x 1 14. 2012 1040x 5 13. 2012 1040x 8 13. 2012 1040x 2 12. 2012 1040x 6 12. 2012 1040x 0 11. 2012 1040x 4 96 17. 2012 1040x 2 16. 2012 1040x 5 15. 2012 1040x 8 15. 2012 1040x 1 14. 2012 1040x 4 13. 2012 1040x 8 13. 2012 1040x 1 12. 2012 1040x 5 11. 2012 1040x 9 11. 2012 1040x 3 97 17. 2012 1040x 2 16. 2012 1040x 5 15. 2012 1040x 8 15. 2012 1040x 1 14. 2012 1040x 4 13. 2012 1040x 7 13. 2012 1040x 1 12. 2012 1040x 5 11. 2012 1040x 9 11. 2012 1040x 3 98 17. 2012 1040x 2 16. 2012 1040x 4 15. 2012 1040x 7 15. 2012 1040x 0 14. 2012 1040x 3 13. 2012 1040x 7 13. 2012 1040x 0 12. 2012 1040x 4 11. 2012 1040x 8 11. 2012 1040x 2 99 17. 2012 1040x 2 16. 2012 1040x 4 15. 2012 1040x 7 15. 2012 1040x 0 14. 2012 1040x 3 13. 2012 1040x 6 13. 2012 1040x 0 12. 2012 1040x 4 11. 2012 1040x 8 11. 2012 1040x 2 100 17. 2012 1040x 1 16. 2012 1040x 4 15. 2012 1040x 7 15. 2012 1040x 0 14. 2012 1040x 3 13. 2012 1040x 6 12. 2012 1040x 9 12. 2012 1040x 3 11. 2012 1040x 7 11. 2012 1040x 1 101 17. 2012 1040x 1 16. 2012 1040x 4 15. 2012 1040x 6 14. 2012 1040x 9 14. 2012 1040x 2 13. 2012 1040x 6 12. 2012 1040x 9 12. 2012 1040x 3 11. 2012 1040x 7 11. 2012 1040x 1 102 17. 2012 1040x 1 16. 2012 1040x 4 15. 2012 1040x 6 14. 2012 1040x 9 14. 2012 1040x 2 13. 2012 1040x 5 12. 2012 1040x 9 12. 2012 1040x 2 11. 2012 1040x 6 11. 2012 1040x 0 103 17. 2012 1040x 1 16. 2012 1040x 3 15. 2012 1040x 6 14. 2012 1040x 9 14. 2012 1040x 2 13. 2012 1040x 5 12. 2012 1040x 9 12. 2012 1040x 2 11. 2012 1040x 6 11. 2012 1040x 0 104 17. 2012 1040x 1 16. 2012 1040x 3 15. 2012 1040x 6 14. 2012 1040x 9 14. 2012 1040x 2 13. 2012 1040x 5 12. 2012 1040x 8 12. 2012 1040x 2 11. 2012 1040x 6 11. 2012 1040x 0 105 17. 2012 1040x 1 16. 2012 1040x 3 15. 2012 1040x 6 14. 2012 1040x 9 14. 2012 1040x 2 13. 2012 1040x 5 12. 2012 1040x 8 12. 2012 1040x 2 11. 2012 1040x 5 10. 2012 1040x 9 106 17. 2012 1040x 1 16. 2012 1040x 3 15. 2012 1040x 6 14. 2012 1040x 8 14. 2012 1040x 1 13. 2012 1040x 5 12. 2012 1040x 8 12. 2012 1040x 2 11. 2012 1040x 5 10. 2012 1040x 9 107 17. 2012 1040x 0 16. 2012 1040x 3 15. 2012 1040x 6 14. 2012 1040x 8 14. 2012 1040x 1 13. 2012 1040x 4 12. 2012 1040x 8 12. 2012 1040x 1 11. 2012 1040x 5 10. 2012 1040x 9 108 17. 2012 1040x 0 16. 2012 1040x 3 15. 2012 1040x 5 14. 2012 1040x 8 14. 2012 1040x 1 13. 2012 1040x 4 12. 2012 1040x 8 12. 2012 1040x 1 11. 2012 1040x 5 10. 2012 1040x 9 109 17. 2012 1040x 0 16. 2012 1040x 3 15. 2012 1040x 5 14. 2012 1040x 8 14. 2012 1040x 1 13. 2012 1040x 4 12. 2012 1040x 8 12. 2012 1040x 1 11. 2012 1040x 5 10. 2012 1040x 9 Appendix C. 2012 1040x (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. 2012 1040x 0 16. 2012 1040x 3 15. 2012 1040x 5 14. 2012 1040x 8 14. 2012 1040x 1 13. 2012 1040x 4 12. 2012 1040x 7 12. 2012 1040x 1 11. 2012 1040x 5 10. 2012 1040x 9 111 17. 2012 1040x 0 16. 2012 1040x 3 15. 2012 1040x 5 14. 2012 1040x 8 14. 2012 1040x 1 13. 2012 1040x 4 12. 2012 1040x 7 12. 2012 1040x 1 11. 2012 1040x 5 10. 2012 1040x 8 112 17. 2012 1040x 0 16. 2012 1040x 3 15. 2012 1040x 5 14. 2012 1040x 8 14. 2012 1040x 1 13. 2012 1040x 4 12. 2012 1040x 7 12. 2012 1040x 1 11. 2012 1040x 5 10. 2012 1040x 8 113 17. 2012 1040x 0 16. 2012 1040x 3 15. 2012 1040x 5 14. 2012 1040x 8 14. 2012 1040x 1 13. 2012 1040x 4 12. 2012 1040x 7 12. 2012 1040x 1 11. 2012 1040x 4 10. 2012 1040x 8 114 17. 2012 1040x 0 16. 2012 1040x 3 15. 2012 1040x 5 14. 2012 1040x 8 14. 2012 1040x 1 13. 2012 1040x 4 12. 2012 1040x 7 12. 2012 1040x 1 11. 2012 1040x 4 10. 2012 1040x 8 115+ 17. 2012 1040x 0 16. 2012 1040x 3 15. 2012 1040x 5 14. 2012 1040x 8 14. 2012 1040x 1 13. 2012 1040x 4 12. 2012 1040x 7 12. 2012 1040x 1 11. 2012 1040x 4 10. 2012 1040x 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. 2012 1040x 8 13. 2012 1040x 4 13. 2012 1040x 1 12. 2012 1040x 8 12. 2012 1040x 6 12. 2012 1040x 3 12. 2012 1040x 1 11. 2012 1040x 9 11. 2012 1040x 7 11. 2012 1040x 5 81 13. 2012 1040x 4 13. 2012 1040x 1 12. 2012 1040x 7 12. 2012 1040x 4 12. 2012 1040x 2 11. 2012 1040x 9 11. 2012 1040x 7 11. 2012 1040x 4 11. 2012 1040x 3 11. 2012 1040x 1 82 13. 2012 1040x 1 12. 2012 1040x 7 12. 2012 1040x 4 12. 2012 1040x 1 11. 2012 1040x 8 11. 2012 1040x 5 11. 2012 1040x 3 11. 2012 1040x 0 10. 2012 1040x 8 10. 2012 1040x 6 83 12. 2012 1040x 8 12. 2012 1040x 4 12. 2012 1040x 1 11. 2012 1040x 7 11. 2012 1040x 4 11. 2012 1040x 1 10. 2012 1040x 9 10. 2012 1040x 6 10. 2012 1040x 4 10. 2012 1040x 2 84 12. 2012 1040x 6 12. 2012 1040x 2 11. 2012 1040x 8 11. 2012 1040x 4 11. 2012 1040x 1 10. 2012 1040x 8 10. 2012 1040x 5 10. 2012 1040x 3 10. 2012 1040x 1 9. 2012 1040x 9 85 12. 2012 1040x 3 11. 2012 1040x 9 11. 2012 1040x 5 11. 2012 1040x 1 10. 2012 1040x 8 10. 2012 1040x 5 10. 2012 1040x 2 9. 2012 1040x 9 9. 2012 1040x 7 9. 2012 1040x 5 86 12. 2012 1040x 1 11. 2012 1040x 7 11. 2012 1040x 3 10. 2012 1040x 9 10. 2012 1040x 5 10. 2012 1040x 2 9. 2012 1040x 9 9. 2012 1040x 6 9. 2012 1040x 4 9. 2012 1040x 2 87 11. 2012 1040x 9 11. 2012 1040x 4 11. 2012 1040x 0 10. 2012 1040x 6 10. 2012 1040x 3 9. 2012 1040x 9 9. 2012 1040x 6 9. 2012 1040x 4 9. 2012 1040x 1 8. 2012 1040x 9 88 11. 2012 1040x 7 11. 2012 1040x 3 10. 2012 1040x 8 10. 2012 1040x 4 10. 2012 1040x 1 9. 2012 1040x 7 9. 2012 1040x 4 9. 2012 1040x 1 8. 2012 1040x 8 8. 2012 1040x 6 89 11. 2012 1040x 5 11. 2012 1040x 1 10. 2012 1040x 6 10. 2012 1040x 2 9. 2012 1040x 9 9. 2012 1040x 5 9. 2012 1040x 2 8. 2012 1040x 9 8. 2012 1040x 6 8. 2012 1040x 3 90 11. 2012 1040x 4 10. 2012 1040x 9 10. 2012 1040x 5 10. 2012 1040x 1 9. 2012 1040x 7 9. 2012 1040x 3 9. 2012 1040x 0 8. 2012 1040x 6 8. 2012 1040x 3 8. 2012 1040x 1 91 11. 2012 1040x 3 10. 2012 1040x 8 10. 2012 1040x 3 9. 2012 1040x 9 9. 2012 1040x 5 9. 2012 1040x 1 8. 2012 1040x 8 8. 2012 1040x 4 8. 2012 1040x 1 7. 2012 1040x 9 92 11. 2012 1040x 2 10. 2012 1040x 7 10. 2012 1040x 2 9. 2012 1040x 8 9. 2012 1040x 3 9. 2012 1040x 0 8. 2012 1040x 6 8. 2012 1040x 3 8. 2012 1040x 0 7. 2012 1040x 7 93 11. 2012 1040x 1 10. 2012 1040x 6 10. 2012 1040x 1 9. 2012 1040x 6 9. 2012 1040x 2 8. 2012 1040x 8 8. 2012 1040x 5 8. 2012 1040x 1 7. 2012 1040x 8 7. 2012 1040x 5 94 11. 2012 1040x 0 10. 2012 1040x 5 10. 2012 1040x 0 9. 2012 1040x 5 9. 2012 1040x 1 8. 2012 1040x 7 8. 2012 1040x 3 8. 2012 1040x 0 7. 2012 1040x 6 7. 2012 1040x 3 95 10. 2012 1040x 9 10. 2012 1040x 4 9. 2012 1040x 9 9. 2012 1040x 4 9. 2012 1040x 0 8. 2012 1040x 6 8. 2012 1040x 2 7. 2012 1040x 8 7. 2012 1040x 5 7. 2012 1040x 2 96 10. 2012 1040x 8 10. 2012 1040x 3 9. 2012 1040x 8 9. 2012 1040x 3 8. 2012 1040x 9 8. 2012 1040x 5 8. 2012 1040x 1 7. 2012 1040x 7 7. 2012 1040x 4 7. 2012 1040x 1 97 10. 2012 1040x 7 10. 2012 1040x 2 9. 2012 1040x 7 9. 2012 1040x 2 8. 2012 1040x 8 8. 2012 1040x 4 8. 2012 1040x 0 7. 2012 1040x 6 7. 2012 1040x 3 6. 2012 1040x 9 98 10. 2012 1040x 7 10. 2012 1040x 1 9. 2012 1040x 6 9. 2012 1040x 2 8. 2012 1040x 7 8. 2012 1040x 3 7. 2012 1040x 9 7. 2012 1040x 5 7. 2012 1040x 1 6. 2012 1040x 8 99 10. 2012 1040x 6 10. 2012 1040x 1 9. 2012 1040x 6 9. 2012 1040x 1 8. 2012 1040x 6 8. 2012 1040x 2 7. 2012 1040x 8 7. 2012 1040x 4 7. 2012 1040x 0 6. 2012 1040x 7 100 10. 2012 1040x 6 10. 2012 1040x 0 9. 2012 1040x 5 9. 2012 1040x 0 8. 2012 1040x 5 8. 2012 1040x 1 7. 2012 1040x 7 7. 2012 1040x 3 6. 2012 1040x 9 6. 2012 1040x 6 101 10. 2012 1040x 5 10. 2012 1040x 0 9. 2012 1040x 4 9. 2012 1040x 0 8. 2012 1040x 5 8. 2012 1040x 0 7. 2012 1040x 6 7. 2012 1040x 2 6. 2012 1040x 9 6. 2012 1040x 5 102 10. 2012 1040x 5 9. 2012 1040x 9 9. 2012 1040x 4 8. 2012 1040x 9 8. 2012 1040x 4 8. 2012 1040x 0 7. 2012 1040x 5 7. 2012 1040x 1 6. 2012 1040x 8 6. 2012 1040x 4 103 10. 2012 1040x 4 9. 2012 1040x 9 9. 2012 1040x 4 8. 2012 1040x 8 8. 2012 1040x 4 7. 2012 1040x 9 7. 2012 1040x 5 7. 2012 1040x 1 6. 2012 1040x 7 6. 2012 1040x 3 104 10. 2012 1040x 4 9. 2012 1040x 8 9. 2012 1040x 3 8. 2012 1040x 8 8. 2012 1040x 3 7. 2012 1040x 9 7. 2012 1040x 4 7. 2012 1040x 0 6. 2012 1040x 6 6. 2012 1040x 3 105 10. 2012 1040x 4 9. 2012 1040x 8 9. 2012 1040x 3 8. 2012 1040x 8 8. 2012 1040x 3 7. 2012 1040x 8 7. 2012 1040x 4 7. 2012 1040x 0 6. 2012 1040x 6 6. 2012 1040x 2 106 10. 2012 1040x 3 9. 2012 1040x 8 9. 2012 1040x 2 8. 2012 1040x 7 8. 2012 1040x 2 7. 2012 1040x 8 7. 2012 1040x 3 6. 2012 1040x 9 6. 2012 1040x 5 6. 2012 1040x 2 107 10. 2012 1040x 3 9. 2012 1040x 8 9. 2012 1040x 2 8. 2012 1040x 7 8. 2012 1040x 2 7. 2012 1040x 7 7. 2012 1040x 3 6. 2012 1040x 9 6. 2012 1040x 5 6. 2012 1040x 1 108 10. 2012 1040x 3 9. 2012 1040x 7 9. 2012 1040x 2 8. 2012 1040x 7 8. 2012 1040x 2 7. 2012 1040x 7 7. 2012 1040x 3 6. 2012 1040x 8 6. 2012 1040x 4 6. 2012 1040x 1 109 10. 2012 1040x 3 9. 2012 1040x 7 9. 2012 1040x 2 8. 2012 1040x 7 8. 2012 1040x 2 7. 2012 1040x 7 7. 2012 1040x 2 6. 2012 1040x 8 6. 2012 1040x 4 6. 2012 1040x 0 110 10. 2012 1040x 3 9. 2012 1040x 7 9. 2012 1040x 2 8. 2012 1040x 6 8. 2012 1040x 1 7. 2012 1040x 7 7. 2012 1040x 2 6. 2012 1040x 8 6. 2012 1040x 4 6. 2012 1040x 0 111 10. 2012 1040x 3 9. 2012 1040x 7 9. 2012 1040x 1 8. 2012 1040x 6 8. 2012 1040x 1 7. 2012 1040x 6 7. 2012 1040x 2 6. 2012 1040x 8 6. 2012 1040x 3 6. 2012 1040x 0 112 10. 2012 1040x 2 9. 2012 1040x 7 9. 2012 1040x 1 8. 2012 1040x 6 8. 2012 1040x 1 7. 2012 1040x 6 7. 2012 1040x 2 6. 2012 1040x 7 6. 2012 1040x 3 5. 2012 1040x 9 113 10. 2012 1040x 2 9. 2012 1040x 7 9. 2012 1040x 1 8. 2012 1040x 6 8. 2012 1040x 1 7. 2012 1040x 6 7. 2012 1040x 2 6. 2012 1040x 7 6. 2012 1040x 3 5. 2012 1040x 9 114 10. 2012 1040x 2 9. 2012 1040x 7 9. 2012 1040x 1 8. 2012 1040x 6 8. 2012 1040x 1 7. 2012 1040x 6 7. 2012 1040x 1 6. 2012 1040x 7 6. 2012 1040x 3 5. 2012 1040x 9 115+ 10. 2012 1040x 2 9. 2012 1040x 7 9. 2012 1040x 1 8. 2012 1040x 6 8. 2012 1040x 1 7. 2012 1040x 6 7. 2012 1040x 1 6. 2012 1040x 7 6. 2012 1040x 3 5. 2012 1040x 9 Appendix C. 2012 1040x (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. 2012 1040x 8 7. 2012 1040x 6 7. 2012 1040x 4 7. 2012 1040x 2 7. 2012 1040x 1 6. 2012 1040x 9 6. 2012 1040x 8 6. 2012 1040x 6 6. 2012 1040x 5 6. 2012 1040x 4 91 7. 2012 1040x 6 7. 2012 1040x 4 7. 2012 1040x 2 7. 2012 1040x 0 6. 2012 1040x 8 6. 2012 1040x 7 6. 2012 1040x 5 6. 2012 1040x 4 6. 2012 1040x 3 6. 2012 1040x 1 92 7. 2012 1040x 4 7. 2012 1040x 2 7. 2012 1040x 0 6. 2012 1040x 8 6. 2012 1040x 6 6. 2012 1040x 4 6. 2012 1040x 3 6. 2012 1040x 1 6. 2012 1040x 0 5. 2012 1040x 9 93 7. 2012 1040x 2 7. 2012 1040x 0 6. 2012 1040x 8 6. 2012 1040x 6 6. 2012 1040x 4 6. 2012 1040x 2 6. 2012 1040x 1 5. 2012 1040x 9 5. 2012 1040x 8 5. 2012 1040x 6 94 7. 2012 1040x 1 6. 2012 1040x 8 6. 2012 1040x 6 6. 2012 1040x 4 6. 2012 1040x 2 6. 2012 1040x 0 5. 2012 1040x 9 5. 2012 1040x 7 5. 2012 1040x 6 5. 2012 1040x 4 95 6. 2012 1040x 9 6. 2012 1040x 7 6. 2012 1040x 4 6. 2012 1040x 2 6. 2012 1040x 0 5. 2012 1040x 8 5. 2012 1040x 7 5. 2012 1040x 5 5. 2012 1040x 4 5. 2012 1040x 2 96 6. 2012 1040x 8 6. 2012 1040x 5 6. 2012 1040x 3 6. 2012 1040x 1 5. 2012 1040x 9 5. 2012 1040x 7 5. 2012 1040x 5 5. 2012 1040x 3 5. 2012 1040x 2 5. 2012 1040x 0 97 6. 2012 1040x 6 6. 2012 1040x 4 6. 2012 1040x 1 5. 2012 1040x 9 5. 2012 1040x 7 5. 2012 1040x 5 5. 2012 1040x 3 5. 2012 1040x 2 5. 2012 1040x 0 4. 2012 1040x 9 98 6. 2012 1040x 5 6. 2012 1040x 3 6. 2012 1040x 0 5. 2012 1040x 8 5. 2012 1040x 6 5. 2012 1040x 4 5. 2012 1040x 2 5. 2012 1040x 0 4. 2012 1040x 8 4. 2012 1040x 7 99 6. 2012 1040x 4 6. 2012 1040x 1 5. 2012 1040x 9 5. 2012 1040x 6 5. 2012 1040x 4 5. 2012 1040x 2 5. 2012 1040x 0 4. 2012 1040x 9 4. 2012 1040x 7 4. 2012 1040x 5 100 6. 2012 1040x 3 6. 2012 1040x 0 5. 2012 1040x 8 5. 2012 1040x 5 5. 2012 1040x 3 5. 2012 1040x 1 4. 2012 1040x 9 4. 2012 1040x 7 4. 2012 1040x 5 4. 2012 1040x 4 101 6. 2012 1040x 2 5. 2012 1040x 9 5. 2012 1040x 6 5. 2012 1040x 4 5. 2012 1040x 2 5. 2012 1040x 0 4. 2012 1040x 8 4. 2012 1040x 6 4. 2012 1040x 4 4. 2012 1040x 2 102 6. 2012 1040x 1 5. 2012 1040x 8 5. 2012 1040x 5 5. 2012 1040x 3 5. 2012 1040x 1 4. 2012 1040x 8 4. 2012 1040x 6 4. 2012 1040x 4 4. 2012 1040x 3 4. 2012 1040x 1 103 6. 2012 1040x 0 5. 2012 1040x 7 5. 2012 1040x 4 5. 2012 1040x 2 5. 2012 1040x 0 4. 2012 1040x 7 4. 2012 1040x 5 4. 2012 1040x 3 4. 2012 1040x 1 4. 2012 1040x 0 104 5. 2012 1040x 9 5. 2012 1040x 6 5. 2012 1040x 4 5. 2012 1040x 1 4. 2012 1040x 9 4. 2012 1040x 6 4. 2012 1040x 4 4. 2012 1040x 2 4. 2012 1040x 0 3. 2012 1040x 8 105 5. 2012 1040x 9 5. 2012 1040x 6 5. 2012 1040x 3 5. 2012 1040x 0 4. 2012 1040x 8 4. 2012 1040x 5 4. 2012 1040x 3 4. 2012 1040x 1 3. 2012 1040x 9 3. 2012 1040x 7 106 5. 2012 1040x 8 5. 2012 1040x 5 5. 2012 1040x 2 4. 2012 1040x 9 4. 2012 1040x 7 4. 2012 1040x 5 4. 2012 1040x 2 4. 2012 1040x 0 3. 2012 1040x 8 3. 2012 1040x 6 107 5. 2012 1040x 8 5. 2012 1040x 4 5. 2012 1040x 1 4. 2012 1040x 9 4. 2012 1040x 6 4. 2012 1040x 4 4. 2012 1040x 2 3. 2012 1040x 9 3. 2012 1040x 7 3. 2012 1040x 5 108 5. 2012 1040x 7 5. 2012 1040x 4 5. 2012 1040x 1 4. 2012 1040x 8 4. 2012 1040x 6 4. 2012 1040x 3 4. 2012 1040x 1 3. 2012 1040x 9 3. 2012 1040x 7 3. 2012 1040x 5 109 5. 2012 1040x 7 5. 2012 1040x 3 5. 2012 1040x 0 4. 2012 1040x 8 4. 2012 1040x 5 4. 2012 1040x 3 4. 2012 1040x 0 3. 2012 1040x 8 3. 2012 1040x 6 3. 2012 1040x 4 110 5. 2012 1040x 6 5. 2012 1040x 3 5. 2012 1040x 0 4. 2012 1040x 7 4. 2012 1040x 5 4. 2012 1040x 2 4. 2012 1040x 0 3. 2012 1040x 8 3. 2012 1040x 5 3. 2012 1040x 3 111 5. 2012 1040x 6 5. 2012 1040x 3 5. 2012 1040x 0 4. 2012 1040x 7 4. 2012 1040x 4 4. 2012 1040x 2 3. 2012 1040x 9 3. 2012 1040x 7 3. 2012 1040x 5 3. 2012 1040x 3 112 5. 2012 1040x 6 5. 2012 1040x 3 4. 2012 1040x 9 4. 2012 1040x 7 4. 2012 1040x 4 4. 2012 1040x 1 3. 2012 1040x 9 3. 2012 1040x 7 3. 2012 1040x 5 3. 2012 1040x 2 113 5. 2012 1040x 6 5. 2012 1040x 2 4. 2012 1040x 9 4. 2012 1040x 6 4. 2012 1040x 4 4. 2012 1040x 1 3. 2012 1040x 9 3. 2012 1040x 6 3. 2012 1040x 4 3. 2012 1040x 2 114 5. 2012 1040x 6 5. 2012 1040x 2 4. 2012 1040x 9 4. 2012 1040x 6 4. 2012 1040x 3 4. 2012 1040x 1 3. 2012 1040x 9 3. 2012 1040x 6 3. 2012 1040x 4 3. 2012 1040x 2 115+ 5. 2012 1040x 5 5. 2012 1040x 2 4. 2012 1040x 9 4. 2012 1040x 6 4. 2012 1040x 3 4. 2012 1040x 1 3. 2012 1040x 8 3. 2012 1040x 6 3. 2012 1040x 4 3. 2012 1040x 1 Appendix C. 2012 1040x (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. 2012 1040x 2 4. 2012 1040x 1 3. 2012 1040x 9 3. 2012 1040x 8 3. 2012 1040x 7 3. 2012 1040x 5 3. 2012 1040x 4 3. 2012 1040x 3 3. 2012 1040x 3 3. 2012 1040x 2 101 4. 2012 1040x 1 3. 2012 1040x 9 3. 2012 1040x 7 3. 2012 1040x 6 3. 2012 1040x 5 3. 2012 1040x 4 3. 2012 1040x 2 3. 2012 1040x 1 3. 2012 1040x 1 3. 2012 1040x 0 102 3. 2012 1040x 9 3. 2012 1040x 7 3. 2012 1040x 6 3. 2012 1040x 4 3. 2012 1040x 3 3. 2012 1040x 2 3. 2012 1040x 1 3. 2012 1040x 0 2. 2012 1040x 9 2. 2012 1040x 8 103 3. 2012 1040x 8 3. 2012 1040x 6 3. 2012 1040x 4 3. 2012 1040x 3 3. 2012 1040x 2 3. 2012 1040x 0 2. 2012 1040x 9 2. 2012 1040x 8 2. 2012 1040x 7 2. 2012 1040x 6 104 3. 2012 1040x 7 3. 2012 1040x 5 3. 2012 1040x 3 3. 2012 1040x 2 3. 2012 1040x 0 2. 2012 1040x 9 2. 2012 1040x 7 2. 2012 1040x 6 2. 2012 1040x 5 2. 2012 1040x 4 105 3. 2012 1040x 5 3. 2012 1040x 4 3. 2012 1040x 2 3. 2012 1040x 0 2. 2012 1040x 9 2. 2012 1040x 7 2. 2012 1040x 6 2. 2012 1040x 5 2. 2012 1040x 4 2. 2012 1040x 3 106 3. 2012 1040x 4 3. 2012 1040x 2 3. 2012 1040x 1 2. 2012 1040x 9 2. 2012 1040x 7 2. 2012 1040x 6 2. 2012 1040x 4 2. 2012 1040x 3 2. 2012 1040x 2 2. 2012 1040x 1 107 3. 2012 1040x 3 3. 2012 1040x 1 3. 2012 1040x 0 2. 2012 1040x 8 2. 2012 1040x 6 2. 2012 1040x 5 2. 2012 1040x 3 2. 2012 1040x 2 2. 2012 1040x 1 2. 2012 1040x 0 108 3. 2012 1040x 3 3. 2012 1040x 1 2. 2012 1040x 9 2. 2012 1040x 7 2. 2012 1040x 5 2. 2012 1040x 4 2. 2012 1040x 2 2. 2012 1040x 1 1. 2012 1040x 9 1. 2012 1040x 8 109 3. 2012 1040x 2 3. 2012 1040x 0 2. 2012 1040x 8 2. 2012 1040x 6 2. 2012 1040x 4 2. 2012 1040x 3 2. 2012 1040x 1 2. 2012 1040x 0 1. 2012 1040x 8 1. 2012 1040x 7 110 3. 2012 1040x 1 2. 2012 1040x 9 2. 2012 1040x 7 2. 2012 1040x 5 2. 2012 1040x 3 2. 2012 1040x 2 2. 2012 1040x 0 1. 2012 1040x 9 1. 2012 1040x 7 1. 2012 1040x 6 111 3. 2012 1040x 1 2. 2012 1040x 9 2. 2012 1040x 7 2. 2012 1040x 5 2. 2012 1040x 3 2. 2012 1040x 1 1. 2012 1040x 9 1. 2012 1040x 8 1. 2012 1040x 6 1. 2012 1040x 5 112 3. 2012 1040x 0 2. 2012 1040x 8 2. 2012 1040x 6 2. 2012 1040x 4 2. 2012 1040x 2 2. 2012 1040x 0 1. 2012 1040x 9 1. 2012 1040x 7 1. 2012 1040x 5 1. 2012 1040x 4 113 3. 2012 1040x 0 2. 2012 1040x 8 2. 2012 1040x 6 2. 2012 1040x 4 2. 2012 1040x 2 2. 2012 1040x 0 1. 2012 1040x 8 1. 2012 1040x 6 1. 2012 1040x 5 1. 2012 1040x 3 114 3. 2012 1040x 0 2. 2012 1040x 7 2. 2012 1040x 5 2. 2012 1040x 3 2. 2012 1040x 1 1. 2012 1040x 9 1. 2012 1040x 8 1. 2012 1040x 6 1. 2012 1040x 4 1. 2012 1040x 3 115+ 2. 2012 1040x 9 2. 2012 1040x 7 2. 2012 1040x 5 2. 2012 1040x 3 2. 2012 1040x 1 1. 2012 1040x 9 1. 2012 1040x 7 1. 2012 1040x 5 1. 2012 1040x 4 1. 2012 1040x 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. 2012 1040x 5 1. 2012 1040x 4 1. 2012 1040x 3 1. 2012 1040x 2 1. 2012 1040x 1 1. 2012 1040x 1         111 1. 2012 1040x 4 1. 2012 1040x 2 1. 2012 1040x 1 1. 2012 1040x 1 1. 2012 1040x 0 1. 2012 1040x 0         112 1. 2012 1040x 3 1. 2012 1040x 1 1. 2012 1040x 0 1. 2012 1040x 0 1. 2012 1040x 0 1. 2012 1040x 0         113 1. 2012 1040x 2 1. 2012 1040x 1 1. 2012 1040x 0 1. 2012 1040x 0 1. 2012 1040x 0 1. 2012 1040x 0         114 1. 2012 1040x 1 1. 2012 1040x 0 1. 2012 1040x 0 1. 2012 1040x 0 1. 2012 1040x 0 1. 2012 1040x 0         115+ 1. 2012 1040x 1 1. 2012 1040x 0 1. 2012 1040x 0 1. 2012 1040x 0 1. 2012 1040x 0 1. 2012 1040x 0         Appendix C. 2012 1040x 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. 2012 1040x 4 93 9. 2012 1040x 6 71 26. 2012 1040x 5 94 9. 2012 1040x 1 72 25. 2012 1040x 6 95 8. 2012 1040x 6 73 24. 2012 1040x 7 96 8. 2012 1040x 1 74 23. 2012 1040x 8 97 7. 2012 1040x 6 75 22. 2012 1040x 9 98 7. 2012 1040x 1 76 22. 2012 1040x 0 99 6. 2012 1040x 7 77 21. 2012 1040x 2 100 6. 2012 1040x 3 78 20. 2012 1040x 3 101 5. 2012 1040x 9 79 19. 2012 1040x 5 102 5. 2012 1040x 5 80 18. 2012 1040x 7 103 5. 2012 1040x 2 81 17. 2012 1040x 9 104 4. 2012 1040x 9 82 17. 2012 1040x 1 105 4. 2012 1040x 5 83 16. 2012 1040x 3 106 4. 2012 1040x 2 84 15. 2012 1040x 5 107 3. 2012 1040x 9 85 14. 2012 1040x 8 108 3. 2012 1040x 7 86 14. 2012 1040x 1 109 3. 2012 1040x 4 87 13. 2012 1040x 4 110 3. 2012 1040x 1 88 12. 2012 1040x 7 111 2. 2012 1040x 9 89 12. 2012 1040x 0 112 2. 2012 1040x 6 90 11. 2012 1040x 4 113 2. 2012 1040x 4 91 10. 2012 1040x 8 114 2. 2012 1040x 1 92 10. 2012 1040x 2 115 and over 1. 2012 1040x 9 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