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Federal Tax 2012 Form 1040

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Federal Tax 2012 Form 1040

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

Federal tax 2012 form 1040 Part Two -   Income The eight chapters in this part discuss many kinds of income. Federal tax 2012 form 1040 They explain which income is and is not taxed. Federal tax 2012 form 1040 See Part Three for information on gains and losses you report on Form 8949 and Schedule D (Form 1040) and for information on selling your home. Federal tax 2012 form 1040 Table of Contents 5. Federal tax 2012 form 1040   Wages, Salaries, and Other EarningsReminder Introduction Useful Items - You may want to see: Employee CompensationBabysitting. Federal tax 2012 form 1040 Miscellaneous Compensation Fringe Benefits Retirement Plan Contributions Stock Options Restricted Property Special Rules for Certain EmployeesClergy Members of Religious Orders Foreign Employer Military Volunteers Sickness and Injury BenefitsDisability Pensions Long-Term Care Insurance Contracts Workers' Compensation Other Sickness and Injury Benefits 6. Federal tax 2012 form 1040   Tip IncomeIntroduction Useful Items - You may want to see: Keeping a Daily Tip RecordElectronic tip record. Federal tax 2012 form 1040 Reporting Tips to Your EmployerElectronic tip statement. Federal tax 2012 form 1040 Final report. Federal tax 2012 form 1040 Reporting Tips on Your Tax Return Allocated Tips 7. Federal tax 2012 form 1040   Interest IncomeReminder Introduction Useful Items - You may want to see: General InformationSSN for joint account. Federal tax 2012 form 1040 Custodian account for your child. Federal tax 2012 form 1040 Penalty for failure to supply SSN. Federal tax 2012 form 1040 Reporting backup withholding. Federal tax 2012 form 1040 Savings account with parent as trustee. Federal tax 2012 form 1040 Interest not reported on Form 1099-INT. Federal tax 2012 form 1040 Nominees. Federal tax 2012 form 1040 Incorrect amount. Federal tax 2012 form 1040 Information reporting requirement. Federal tax 2012 form 1040 Taxable InterestInterest subject to penalty for early withdrawal. Federal tax 2012 form 1040 Money borrowed to invest in certificate of deposit. Federal tax 2012 form 1040 U. Federal tax 2012 form 1040 S. Federal tax 2012 form 1040 Savings Bonds Education Savings Bond Program U. Federal tax 2012 form 1040 S. Federal tax 2012 form 1040 Treasury Bills, Notes, and Bonds Bonds Sold Between Interest Dates Insurance State or Local Government Obligations Original Issue Discount (OID) When To Report Interest IncomeConstructive receipt. Federal tax 2012 form 1040 How To Report Interest IncomeSchedule B (Form 1040A or 1040). Federal tax 2012 form 1040 Reporting tax-exempt interest. Federal tax 2012 form 1040 U. Federal tax 2012 form 1040 S. Federal tax 2012 form 1040 savings bond interest previously reported. Federal tax 2012 form 1040 8. Federal tax 2012 form 1040   Dividends and Other DistributionsReminder Introduction Useful Items - You may want to see: General InformationDividends not reported on Form 1099-DIV. Federal tax 2012 form 1040 Reporting tax withheld. Federal tax 2012 form 1040 Nominees. Federal tax 2012 form 1040 Ordinary DividendsQualified Dividends Dividends Used to Buy More Stock Money Market Funds Capital Gain DistributionsBasis adjustment. Federal tax 2012 form 1040 Nondividend DistributionsLiquidating Distributions Distributions of Stock and Stock Rights Other DistributionsInformation reporting requirement. Federal tax 2012 form 1040 Alternative minimum tax treatment. Federal tax 2012 form 1040 How To Report Dividend IncomeInvestment interest deducted. Federal tax 2012 form 1040 9. Federal tax 2012 form 1040   Rental Income and ExpensesIntroduction Useful Items - You may want to see: Rental Income Rental ExpensesVacant while listed for sale. Federal tax 2012 form 1040 Repairs and Improvements Other Expenses Property Changed to Rental Use Renting Part of Property Not Rented for Profit Personal Use of Dwelling Unit (Including Vacation Home)Example. Federal tax 2012 form 1040 Dividing Expenses Dwelling Unit Used as a Home Reporting Income and Deductions DepreciationChanging your accounting method to deduct unclaimed depreciation. Federal tax 2012 form 1040 Limits on Rental LossesAt-Risk Rules Passive Activity Limits How To Report Rental Income and ExpensesSchedule E (Form 1040) 10. Federal tax 2012 form 1040   Retirement Plans, Pensions, and AnnuitiesWhat's New Reminder IntroductionThe General Rule. Federal tax 2012 form 1040 Individual retirement arrangements (IRAs). Federal tax 2012 form 1040 Civil service retirement benefits. Federal tax 2012 form 1040 Useful Items - You may want to see: General InformationIn-plan rollovers to designated Roth accounts. Federal tax 2012 form 1040 How To Report Cost (Investment in the Contract) Taxation of Periodic PaymentsExclusion limited to cost. Federal tax 2012 form 1040 Exclusion not limited to cost. Federal tax 2012 form 1040 Simplified Method Taxation of Nonperiodic PaymentsLump-Sum Distributions RolloversIn-plan rollovers to designated Roth accounts. Federal tax 2012 form 1040 Special Additional TaxesTax on Early Distributions Tax on Excess Accumulation Survivors and Beneficiaries 11. Federal tax 2012 form 1040   Social Security and Equivalent Railroad Retirement BenefitsIntroduction Useful Items - You may want to see: Are Any of Your Benefits Taxable? How To Report Your BenefitsHow Much Is Taxable? Examples Deductions Related to Your BenefitsRepayments More Than Gross Benefits 12. Federal tax 2012 form 1040   Other IncomeIntroduction Useful Items - You may want to see: Bartering Canceled DebtsInterest included in canceled debt. Federal tax 2012 form 1040 Exceptions Host or Hostess Life Insurance ProceedsSurviving spouse. Federal tax 2012 form 1040 Endowment Contract Proceeds Accelerated Death Benefits Public Safety Officer Killed in the Line of Duty Partnership Income S Corporation Income RecoveriesItemized Deduction Recoveries Rents from Personal Property RepaymentsMethod 1. Federal tax 2012 form 1040 Method 2. Federal tax 2012 form 1040 RoyaltiesDepletion. Federal tax 2012 form 1040 Coal and iron ore. Federal tax 2012 form 1040 Sale of property interest. Federal tax 2012 form 1040 Part of future production sold. Federal tax 2012 form 1040 Unemployment BenefitsTypes of unemployment compensation. Federal tax 2012 form 1040 Governmental program. Federal tax 2012 form 1040 Repayment of unemployment compensation. Federal tax 2012 form 1040 Tax withholding. Federal tax 2012 form 1040 Repayment of benefits. Federal tax 2012 form 1040 Welfare and Other Public Assistance Benefits Other IncomeEmotional distress. Federal tax 2012 form 1040 Deduction for costs involved in unlawful discrimination suits. Federal tax 2012 form 1040 Energy conservation measure. Federal tax 2012 form 1040 Dwelling unit. Federal tax 2012 form 1040 Current income required to be distributed. Federal tax 2012 form 1040 Current income not required to be distributed. Federal tax 2012 form 1040 How to report. Federal tax 2012 form 1040 Losses. Federal tax 2012 form 1040 Grantor trust. Federal tax 2012 form 1040 Nonemployee compensation. Federal tax 2012 form 1040 Corporate director. Federal tax 2012 form 1040 Personal representatives. Federal tax 2012 form 1040 Manager of trade or business for bankruptcy estate. Federal tax 2012 form 1040 Notary public. Federal tax 2012 form 1040 Election precinct official. Federal tax 2012 form 1040 Difficulty-of-care payments. Federal tax 2012 form 1040 Maintaining space in home. Federal tax 2012 form 1040 Reporting taxable payments. Federal tax 2012 form 1040 Lotteries and raffles. Federal tax 2012 form 1040 Form W-2G. Federal tax 2012 form 1040 Reporting winnings and recordkeeping. Federal tax 2012 form 1040 Inherited pension or IRA. Federal tax 2012 form 1040 Employee awards or bonuses. Federal tax 2012 form 1040 Pulitzer, Nobel, and similar prizes. Federal tax 2012 form 1040 Payment for services. Federal tax 2012 form 1040 VA payments. Federal tax 2012 form 1040 Prizes. Federal tax 2012 form 1040 Strike and lockout benefits. Federal tax 2012 form 1040 Prev  Up  Next   Home   More Online Publications