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File My 2012 Tax Return

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File My 2012 Tax Return

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

File my 2012 tax return 12. File my 2012 tax return   Business Deduction for Work-Related Education Table of Contents What's New Introduction Qualifying Work-Related EducationEducation Required by Employer or by Law Education To Maintain or Improve Skills Education To Meet Minimum Requirements Education That Qualifies You for a New Trade or Business What Expenses Can Be DeductedUnclaimed reimbursement. File my 2012 tax return Transportation Expenses Travel Expenses No Double Benefit Allowed How To Treat ReimbursementsAccountable Plans Nonaccountable Plans Deducting Business ExpensesSelf-Employed Persons Employees Performing Artists and Fee-Basis Officials Impairment-Related Work Expenses Recordkeeping Illustrated Example What's New Standard mileage rate. File my 2012 tax return  Generally, if you claim a business deduction for work-related education and you drive your car to and from school, the amount you can deduct for miles driven from January 1, 2013 through December 31, 2013, is 56. File my 2012 tax return 5 cents per mile. File my 2012 tax return For more information, see Transportation Expenses under What Expenses Can Be Deducted, later. File my 2012 tax return Introduction This chapter discusses work-related education expenses that you may be able to deduct as business expenses. File my 2012 tax return To claim such a deduction, you must: Itemize your deductions on Schedule A (Form 1040 or 1040NR) if you are an employee, File Schedule C (Form 1040), Profit or Loss From Business, Schedule C-EZ (Form 1040), Net Profit From Business, or Schedule F (Form 1040), Profit or Loss From Farming if you are self-employed, and Have expenses for education that meet the requirements discussed under Qualifying Work-Related Education , later. File my 2012 tax return What is the tax benefit of taking a business deduction for work-related education. File my 2012 tax return   If you are an employee and can itemize your deductions, you may be able to claim a deduction for the expenses you pay for your work-related education. File my 2012 tax return Your deduction will be the amount by which your qualifying work-related education expenses plus other job and certain miscellaneous expenses (except for impairment-related work expenses of disabled individuals) is greater than 2% of your adjusted gross income. File my 2012 tax return An itemized deduction reduces the amount of your income subject to tax. File my 2012 tax return   If you are self-employed, you deduct your expenses for qualifying work-related education directly from your self-employment income. File my 2012 tax return This reduces the amount of your income subject to both income tax and self-employment tax. File my 2012 tax return   Your work-related education expenses may also qualify you for other tax benefits, such as the American opportunity and lifetime learning credits. File my 2012 tax return You may qualify for these other benefits even if you do not meet the requirements listed above. File my 2012 tax return   Also, your work-related education expenses may qualify you to claim more than one tax benefit. File my 2012 tax return Generally, you may claim any number of benefits as long as you use different expenses to figure each one. File my 2012 tax return Qualifying Work-Related Education You can deduct the costs of qualifying work-related education as business expenses. File my 2012 tax return This is education that meets at least one of the following two tests. File my 2012 tax return The education is required by your employer or the law to keep your present salary, status, or job. File my 2012 tax return The required education must serve a bona fide business purpose of your employer. File my 2012 tax return The education maintains or improves skills needed in your present work. File my 2012 tax return However, even if the education meets one or both of the above tests, it is not qualifying work-related education if it: Is needed to meet the minimum educational requirements of your present trade or business, or Is part of a program of study that will qualify you for a new trade or business. File my 2012 tax return You can deduct the costs of qualifying work-related education as a business expense even if the education could lead to a degree. File my 2012 tax return Use Figure 12-1, Does Your Work-Related Education Qualify as a quick check to see if your education qualifies. File my 2012 tax return Education Required by Employer or by Law Once you have met the minimum educational requirements for your job, your employer or the law may require you to get more education. File my 2012 tax return This additional education is qualifying work-related education if all three of the following requirements are met. File my 2012 tax return It is required for you to keep your present salary, status, or job, The requirement serves a bona fide business purpose of your employer, and The education is not part of a program that will qualify you for a new trade or business. File my 2012 tax return When you get more education than your employer or the law requires, the additional education can be qualifying work-related education only if it maintains or improves skills required in your present work. File my 2012 tax return See Education To Maintain or Improve Skills , later. File my 2012 tax return Example. File my 2012 tax return You are a teacher who has satisfied the minimum requirements for teaching. File my 2012 tax return Your employer requires you to take an additional college course each year to keep your teaching job. File my 2012 tax return If the courses will not qualify you for a new trade or business, they are qualifying work-related education even if you eventually receive a master's degree and an increase in salary because of this extra education. File my 2012 tax return This image is too large to be displayed in the current screen. File my 2012 tax return Please click the link to view the image. File my 2012 tax return Figure 12-1 Education To Maintain or Improve Skills If your education is not required by your employer or the law, it can be qualifying work-related education only if it maintains or improves skills needed in your present work. File my 2012 tax return This could include refresher courses, courses on current developments, and academic or vocational courses. File my 2012 tax return Example. File my 2012 tax return You repair televisions, radios, and stereo systems for XYZ Store. File my 2012 tax return To keep up with the latest changes, you take special courses in radio and stereo service. File my 2012 tax return These courses maintain and improve skills required in your work. File my 2012 tax return Maintaining skills vs. File my 2012 tax return qualifying for new job. File my 2012 tax return   Education to maintain or improve skills needed in your present work is not qualifying education if it will also qualify you for a new trade or business. File my 2012 tax return Education during temporary absence. File my 2012 tax return   If you stop working for a year or less in order to get education to maintain or improve skills needed in your present work and then return to the same general type of work, your absence is considered temporary. File my 2012 tax return Education that you get during a temporary absence is qualifying work-related education if it maintains or improves skills needed in your present work. File my 2012 tax return Example. File my 2012 tax return You quit your biology research job to become a full-time biology graduate student for 1 year. File my 2012 tax return If you return to work in biology research after completing the courses, the education is related to your present work even if you do not go back to work with the same employer. File my 2012 tax return Education during indefinite absence. File my 2012 tax return   If you stop work for more than a year, your absence from your job is considered indefinite. File my 2012 tax return Education during an indefinite absence, even if it maintains or improves skills needed in the work from which you are absent, is considered to qualify you for a new trade or business. File my 2012 tax return Therefore, it is not qualifying work-related education. File my 2012 tax return Education To Meet Minimum Requirements Education you need to meet the minimum educational requirements for your present trade or business is not qualifying work-related education. File my 2012 tax return The minimum educational requirements are determined by: Laws and regulations, Standards of your profession, trade, or business, and Your employer. File my 2012 tax return Once you have met the minimum educational requirements that were in effect when you were hired, you do not have to meet any new minimum educational requirements. File my 2012 tax return This means that if the minimum requirements change after you were hired, any education you need to meet the new requirements can be qualifying education. File my 2012 tax return You have not necessarily met the minimum educational requirements of your trade or business simply because you are already doing the work. File my 2012 tax return Example 1. File my 2012 tax return You are a full-time engineering student. File my 2012 tax return Although you have not received your degree or certification, you work part time as an engineer for a firm that will employ you as a full-time engineer after you finish college. File my 2012 tax return Although your college engineering courses improve your skills in your present job, they are also needed to meet the minimum job requirements for a full-time engineer. File my 2012 tax return The education is not qualifying work-related education. File my 2012 tax return Example 2. File my 2012 tax return You are an accountant and you have met the minimum educational requirements of your employer. File my 2012 tax return Your employer later changes the minimum educational requirements and requires you to take college courses to keep your job. File my 2012 tax return These additional courses can be qualifying work-related education because you have already satisfied the minimum requirements that were in effect when you were hired. File my 2012 tax return Requirements for Teachers States or school districts usually set the minimum educational requirements for teachers. File my 2012 tax return The requirement is the college degree or the minimum number of college hours usually required of a person hired for that position. File my 2012 tax return If there are no requirements, you will have met the minimum educational requirements when you become a faculty member. File my 2012 tax return The determination of whether you are a faculty member of an educational institution must be made on the basis of the particular practices of the institution. File my 2012 tax return You generally will be considered a faculty member when one or more of the following occurs. File my 2012 tax return You have tenure. File my 2012 tax return Your years of service count toward obtaining tenure. File my 2012 tax return You have a vote in faculty decisions. File my 2012 tax return Your school makes contributions for you to a retirement plan other than social security or a similar program. File my 2012 tax return Example 1. File my 2012 tax return The law in your state requires beginning secondary school teachers to have a bachelor's degree, including 10 professional education courses. File my 2012 tax return In addition, to keep the job a teacher must complete a fifth year of training within 10 years from the date of hire. File my 2012 tax return If the employing school certifies to the state Department of Education that qualified teachers cannot be found, the school can hire persons with only 3 years of college. File my 2012 tax return However, to keep their jobs, these teachers must get a bachelor's degree and the required professional education courses within 3 years. File my 2012 tax return Under these facts, the bachelor's degree, whether or not it includes the 10 professional education courses, is considered the minimum educational requirement for qualification as a teacher in your state. File my 2012 tax return If you have all the required education except the fifth year, you have met the minimum educational requirements. File my 2012 tax return The fifth year of training is qualifying work-related education unless it is part of a program of study that will qualify you for a new trade or business. File my 2012 tax return Example 2. File my 2012 tax return Assume the same facts as in Example 1 except that you have a bachelor's degree and only six professional education courses. File my 2012 tax return The additional four education courses can be qualifying work-related education. File my 2012 tax return Although you do not have all the required courses, you have already met the minimum educational requirements. File my 2012 tax return Example 3. File my 2012 tax return Assume the same facts as in Example 1 except that you are hired with only 3 years of college. File my 2012 tax return The courses you take that lead to a bachelor's degree (including those in education) are not qualifying work-related education. File my 2012 tax return They are needed to meet the minimum educational requirements for employment as a teacher. File my 2012 tax return Example 4. File my 2012 tax return You have a bachelor's degree and you work as a temporary instructor at a university. File my 2012 tax return At the same time, you take graduate courses toward an advanced degree. File my 2012 tax return The rules of the university state that you can become a faculty member only if you get a graduate degree. File my 2012 tax return Also, you can keep your job as an instructor only as long as you show satisfactory progress toward getting this degree. File my 2012 tax return You have not met the minimum educational requirements to qualify you as a faculty member. File my 2012 tax return The graduate courses are not qualifying work-related education. File my 2012 tax return Certification in a new state. File my 2012 tax return   Once you have met the minimum educational requirements for teachers for your state, you are considered to have met the minimum educational requirements in all states. File my 2012 tax return This is true even if you must get additional education to be certified in another state. File my 2012 tax return Any additional education you need is qualifying work-related education. File my 2012 tax return You have already met the minimum requirements for teaching. File my 2012 tax return Teaching in another state is not a new trade or business. File my 2012 tax return Example. File my 2012 tax return You hold a permanent teaching certificate in State A and are employed as a teacher in that state for several years. File my 2012 tax return You move to State B and are promptly hired as a teacher. File my 2012 tax return You are required, however, to complete certain prescribed courses to get a permanent teaching certificate in State B. File my 2012 tax return These additional courses are qualifying work-related education because the teaching position in State B involves the same general kind of work for which you were qualified in State A. File my 2012 tax return Education That Qualifies You for a New Trade or Business Education that is part of a program of study that will qualify you for a new trade or business is not qualifying work-related education. File my 2012 tax return This is true even if you do not plan to enter that trade or business. File my 2012 tax return If you are an employee, a change of duties that involves the same general kind of work is not a new trade or business. File my 2012 tax return Example 1. File my 2012 tax return You are an accountant. File my 2012 tax return Your employer requires you to get a law degree at your own expense. File my 2012 tax return You register at a law school for the regular curriculum that leads to a law degree. File my 2012 tax return Even if you do not intend to become a lawyer, the education is not qualifying because the law degree will qualify you for a new trade or business. File my 2012 tax return Example 2. File my 2012 tax return You are a general practitioner of medicine. File my 2012 tax return You take a 2-week course to review developments in several specialized fields of medicine. File my 2012 tax return The course does not qualify you for a new profession. File my 2012 tax return It is qualifying work- related education because it maintains or improves skills required in your present profession. File my 2012 tax return Example 3. File my 2012 tax return While working in the private practice of psychiatry, you enter a program to study and train at an accredited psychoanalytic institute. File my 2012 tax return The program will lead to qualifying you to practice psychoanalysis. File my 2012 tax return The psychoanalytic training does not qualify you for a new profession. File my 2012 tax return It is qualifying work-related education because it maintains or improves skills required in your present profession. File my 2012 tax return Bar or CPA Review Course Review courses to prepare for the bar examination or the certified public accountant (CPA) examination are not qualifying work-related education. File my 2012 tax return They are part of a program of study that can qualify you for a new profession. File my 2012 tax return Teaching and Related Duties All teaching and related duties are considered the same general kind of work. File my 2012 tax return A change in duties in any of the following ways is not considered a change to a new business. File my 2012 tax return Elementary school teacher to secondary school teacher. File my 2012 tax return Teacher of one subject, such as biology, to teacher of another subject, such as art. File my 2012 tax return Classroom teacher to guidance counselor. File my 2012 tax return Classroom teacher to school administrator. File my 2012 tax return What Expenses Can Be Deducted If your education meets the requirements described earlier under Qualifying Work-Related Education you can generally deduct your education expenses as business expenses. File my 2012 tax return If you are not self-employed, you can deduct business expenses only if you itemize your deductions. File my 2012 tax return You cannot deduct expenses related to tax-exempt and excluded income. File my 2012 tax return Deductible expenses. File my 2012 tax return   The following education expenses can be deducted. File my 2012 tax return Tuition, books, supplies, lab fees, and similar items. File my 2012 tax return Certain transportation and travel costs. File my 2012 tax return Other education expenses, such as costs of research and typing when writing a paper as part of an educational program. File my 2012 tax return Nondeductible expenses. File my 2012 tax return   You cannot deduct personal or capital expenses. File my 2012 tax return For example, you cannot deduct the dollar value of vacation time or annual leave you take to attend classes. File my 2012 tax return This amount is a personal expense. File my 2012 tax return Unclaimed reimbursement. File my 2012 tax return   If you do not claim reimbursement that you are entitled to receive from your employer, you cannot deduct the expenses that apply to that unclaimed reimbursement. File my 2012 tax return Example. File my 2012 tax return Your employer agrees to pay your education expenses if you file a voucher showing your expenses. File my 2012 tax return You do not file a voucher and you do not get reimbursed. File my 2012 tax return Because you did not file a voucher, you cannot deduct the expenses on your tax return. File my 2012 tax return Transportation Expenses If your education qualifies, you can deduct local transportation costs of going directly from work to school. File my 2012 tax return If you are regularly employed and go to school on a temporary basis, you can also deduct the costs of returning from school to home. File my 2012 tax return Temporary basis. File my 2012 tax return   You go to school on a temporary basis if either of the following situations applies to you. File my 2012 tax return Your attendance at school is realistically expected to last 1 year or less and does indeed last for 1 year or less. File my 2012 tax return Initially, your attendance at school is realistically expected to last 1 year or less, but at a later date your attendance is reasonably expected to last more than 1 year. File my 2012 tax return Your attendance is temporary up to the date you determine it will last more than 1 year. File my 2012 tax return If you are in either situation (1) or (2) above, your attendance is not temporary if facts and circumstances indicate otherwise. File my 2012 tax return Attendance not on a temporary basis. File my 2012 tax return   You do not go to school on a temporary basis if either of the following situations apply to you. File my 2012 tax return Your attendance at school is realistically expected to last more than 1 year. File my 2012 tax return It does not matter how long you actually attend. File my 2012 tax return Initially, your attendance at school is realistically expected to last 1 year or less, but at a later date your attendance is reasonably expected to last more than 1 year. File my 2012 tax return Your attendance is not temporary after the date you determine it will last more than 1 year. File my 2012 tax return Deductible Transportation Expenses If you are regularly employed and go directly from home to school on a temporary basis, you can deduct the round-trip costs of transportation between your home and school. File my 2012 tax return This is true regardless of the location of the school, the distance traveled, or whether you attend school on nonwork days. File my 2012 tax return Transportation expenses include the actual costs of bus, subway, cab, or other fares, as well as the costs of using your car. File my 2012 tax return Transportation expenses do not include amounts spent for travel, meals, or lodging while you are away from home overnight. File my 2012 tax return Example 1. File my 2012 tax return You regularly work in a nearby town, and go directly from work to home. File my 2012 tax return You also attend school every work night for 3 months to take a course that improves your job skills. File my 2012 tax return Since you are attending school on a temporary basis, you can deduct your daily round-trip transportation expenses in going between home and school. File my 2012 tax return This is true regardless of the distance traveled. File my 2012 tax return Example 2. File my 2012 tax return Assume the same facts as in Example 1 except that on certain nights you go directly from work to school and then home. File my 2012 tax return You can deduct your transportation expenses from your regular work site to school and then home. File my 2012 tax return Example 3. File my 2012 tax return Assume the same facts as in Example 1 except that you attend the school for 9 months on Saturdays, nonwork days. File my 2012 tax return Since you are attending school on a temporary basis, you can deduct your round-trip transportation expenses in going between home and school. File my 2012 tax return Example 4. File my 2012 tax return Assume the same facts as in Example 1 except that you attend classes twice a week for 15 months. File my 2012 tax return Since your attendance in school is not considered temporary, you cannot deduct your transportation expenses in going between home and school. File my 2012 tax return If you go directly from work to school, you can deduct the one-way transportation expenses of going from work to school. File my 2012 tax return If you go from work to home to school and return home, your transportation expenses cannot be more than if you had gone directly from work to school. File my 2012 tax return Using your car. File my 2012 tax return    If you use your car (whether you own or lease it) for transportation to school, you can deduct your actual expenses or use the standard mileage rate to figure the amount you can deduct. File my 2012 tax return The standard mileage rate for miles driven from January 1, 2013 through December 31, 2013, is 56. File my 2012 tax return 5 cents per mile. File my 2012 tax return Whichever method you use, you can also deduct parking fees and tolls. File my 2012 tax return See Publication 463, chapter 4, for information on deducting your actual expenses of using a car. File my 2012 tax return Travel Expenses You can deduct expenses for travel, meals (see 50% limit on meals , later), and lodging if you travel overnight mainly to obtain qualifying work-related education. File my 2012 tax return Travel expenses for qualifying work-related education are treated the same as travel expenses for other employee business purposes. File my 2012 tax return For more information, see chapter 1 of Publication 463. File my 2012 tax return You cannot deduct expenses for personal activities such as sightseeing, visiting, or entertaining. File my 2012 tax return Mainly personal travel. File my 2012 tax return   If your travel away from home is mainly personal, you cannot deduct all of your expenses for travel, meals, and lodging. File my 2012 tax return You can deduct only your expenses for lodging and 50% of your expenses for meals during the time you attend the qualified educational activities. File my 2012 tax return   Whether a trip's purpose is mainly personal or educational depends upon the facts and circumstances. File my 2012 tax return An important factor is the comparison of time spent on personal activities with time spent on educational activities. File my 2012 tax return If you spend more time on personal activities, the trip is considered mainly educational only if you can show a substantial nonpersonal reason for traveling to a particular location. File my 2012 tax return Example 1. File my 2012 tax return John works in Newark, New Jersey. File my 2012 tax return He traveled to Chicago to take a deductible 1-week course at the request of his employer. File my 2012 tax return His main reason for going to Chicago was to take the course. File my 2012 tax return While there, he took a sightseeing trip, entertained some friends, and took a side trip to Pleasantville for a day. File my 2012 tax return Since the trip was mainly for business, John can deduct his round-trip airfare to Chicago. File my 2012 tax return He cannot deduct his transportation expenses of going to Pleasantville. File my 2012 tax return He can deduct only the meals (subject to the 50% limit) and lodging connected with his educational activities. File my 2012 tax return Example 2. File my 2012 tax return Sue works in Boston. File my 2012 tax return She went to a university in Michigan to take a course for work. File my 2012 tax return The course is qualifying work-related education. File my 2012 tax return She took one course, which is one-fourth of a full course load of study. File my 2012 tax return She spent the rest of the time on personal activities. File my 2012 tax return Her reasons for taking the course in Michigan were all personal. File my 2012 tax return Sue's trip is mainly personal because three-fourths of her time is considered personal time. File my 2012 tax return She cannot deduct the cost of her round-trip train ticket to Michigan. File my 2012 tax return She can deduct one-fourth of the meals (subject to the 50% limit) and lodging costs for the time she attended the university. File my 2012 tax return Example 3. File my 2012 tax return Dave works in Nashville and recently traveled to California to take a 2-week seminar. File my 2012 tax return The seminar is qualifying work-related education. File my 2012 tax return While there, he spent an extra 8 weeks on personal activities. File my 2012 tax return The facts, including the extra 8-week stay, show that his main purpose was to take a vacation. File my 2012 tax return Dave cannot deduct his round-trip airfare or his meals and lodging for the 8 weeks. File my 2012 tax return He can deduct only his expenses for meals (subject to the 50% limit) and lodging for the 2 weeks he attended the seminar. File my 2012 tax return Cruises and conventions. File my 2012 tax return   Certain cruises and conventions offer seminars or courses as part of their itinerary. File my 2012 tax return Even if the seminars or courses are work related, your deduction for travel may be limited. File my 2012 tax return This applies to: Travel by ocean liner, cruise ship, or other form of luxury water transportation, and Conventions outside the North American area. File my 2012 tax return   For a discussion of the limits on travel expense deductions that apply to cruises and conventions, see Luxury Water Travel and Conventions in chapter 1 of Publication 463. File my 2012 tax return 50% limit on meals. File my 2012 tax return   You can deduct only 50% of the cost of your meals while traveling away from home to obtain qualifying work-related education. File my 2012 tax return If you were reimbursed for the meals, see How To Treat Reimbursements , later. File my 2012 tax return   Employees must use Form 2106 or Form 2106-EZ to apply the 50% limit. File my 2012 tax return Travel as Education You cannot deduct the cost of travel as a form of education even if it is directly related to your duties in your work or business. File my 2012 tax return Example. File my 2012 tax return You are a French language teacher. File my 2012 tax return While on sabbatical leave granted for travel, you traveled through France to improve your knowledge of the French language. File my 2012 tax return You chose your itinerary and most of your activities to improve your French language skills. File my 2012 tax return You cannot deduct your travel expenses as education expenses. File my 2012 tax return This is true even if you spent most of your time learning French by visiting French schools and families, attending movies or plays, and engaging in similar activities. File my 2012 tax return No Double Benefit Allowed You cannot do either of the following. File my 2012 tax return Deduct work-related education expenses as business expenses if you benefit from these expenses under any other provision of the law, for example, as a tuition and fees deduction. File my 2012 tax return Deduct work-related education expenses paid with tax-free scholarship, grant, or employer-provided educational assistance. File my 2012 tax return See Adjustments to Qualifying Work-Related Education Expenses, next. File my 2012 tax return Adjustments to Qualifying Work-Related Education Expenses If you pay qualifying work-related education expenses with certain tax-free funds, you cannot claim a deduction for those amounts. File my 2012 tax return You must reduce the qualifying expenses by the amount of such expenses allocable to the tax-free educational assistance. File my 2012 tax return Tax-free educational assistance. File my 2012 tax return   This includes: The tax-free part of scholarships and fellowships (see Tax-Free Scholarships and Fellowships in chapter 1, Scholarships, Fellowships, Grants, and Tuition Reductions), Pell grants (see Pell Grants and Other Title IV Need-Based Education Grants in chapter 1, Scholarships, Fellowships, Grants, and Tuition Reductions). File my 2012 tax return Employer-provided educational assistance (see chapter 11, Employer-Provided Educational Assistance ), Veterans' educational assistance (see Veterans' Benefits in chapter 1, Scholarships, Fellowships, Grants, and Tuition Reductions), and Any other nontaxable (tax-free) payments (other than gifts or inheritances) received as educational assistance. File my 2012 tax return Amounts that do not reduce qualifying work-related education expenses. File my 2012 tax return   Do not reduce the qualifying work-related education expenses by amounts paid with funds the student receives as: Payment for services, such as wages, A loan, A gift, An inheritance, or A withdrawal from the student's personal savings. File my 2012 tax return Also, do not reduce the qualifying work-related education expenses by any scholarship or fellowship reported as income on the student's return or any scholarship which, by its terms, cannot be applied to qualifying work-related education expenses. File my 2012 tax return How To Treat Reimbursements How you treat reimbursements depends on the arrangement you have with your employer. File my 2012 tax return There are two basic types of reimbursement arrangements—accountable plans and nonaccountable plans. File my 2012 tax return You can tell the type of plan you are reimbursed under by the way the reimbursement is reported on your Form W-2. File my 2012 tax return Note. File my 2012 tax return The following rules about reimbursement arrangements also apply to expense allowances received from your employer. File my 2012 tax return Accountable Plans To be an accountable plan, your employer's reimbursement arrangement must require you to meet all three of the following rules. File my 2012 tax return Your expenses must have a business connection. File my 2012 tax return This means your expenses must be deductible under the rules for qualifying work-related education explained earlier. File my 2012 tax return You must adequately account to your employer for your expenses within a reasonable period of time. File my 2012 tax return You must return any reimbursement or allowance in excess of the expenses accounted for within a reasonable period of time. File my 2012 tax return If you are reimbursed under an accountable plan, your employer should not include any reimbursement in your income in box 1 of your Form W-2. File my 2012 tax return If your employer included reimbursements in box 1 of your Form W-2 and you meet all three rules for accountable plans, ask your employer for a corrected Form W-2. File my 2012 tax return Accountable plan rules not met. File my 2012 tax return   Even though you are reimbursed under an accountable plan, some of your expenses may not meet all three rules for accountable plans. File my 2012 tax return Those expenses that fail to meet the three rules are treated as having been reimbursed under a Nonaccountable Plan (discussed later). File my 2012 tax return Expenses equal reimbursement. File my 2012 tax return   Under an accountable plan, if your expenses equal your reimbursement, you do not complete Form 2106 or 2106-EZ. File my 2012 tax return Because your expenses and reimbursements are equal, you do not have a deduction. File my 2012 tax return Excess expenses. File my 2012 tax return   If your expenses are more than your reimbursement, you can deduct your excess expenses. File my 2012 tax return This is discussed later, under Deducting Business Expenses . File my 2012 tax return Allocating your reimbursements for meals. File my 2012 tax return   Because your excess meal expenses are subject to the 50% limit, you must figure them separately from your other expenses. File my 2012 tax return If your employer paid you a single amount to cover both meals and other expenses, you must allocate the reimbursement so that you can figure your excess meal expenses separately. File my 2012 tax return Make the allocation as follows. File my 2012 tax return Divide your meal expenses by your total expenses. File my 2012 tax return Multiply your total reimbursement by the result from (1). File my 2012 tax return This is the allocated reimbursement for your meal expenses. File my 2012 tax return Subtract the amount figured in (2) from your total reimbursement. File my 2012 tax return The difference is the allocated reimbursement for your other expenses of qualifying work-related education. File my 2012 tax return Example. File my 2012 tax return Your employer paid you an expense allowance of $2,000 under an accountable plan. File my 2012 tax return The allowance was to cover all of your expenses of traveling away from home to take a 2-week training course for work. File my 2012 tax return There was no indication of how much of the reimbursement was for each type of expense. File my 2012 tax return Your actual expenses equal $2,500 ($425 for meals + $700 lodging + $150 transportation expenses + $1,225 for books and tuition). File my 2012 tax return Using the steps listed above, allocate the reimbursement between the $425 meal expenses and the $2,075 other expenses. File my 2012 tax return   1. File my 2012 tax return $425 meal expenses  $2,500 total expenses = . File my 2012 tax return 17   2. File my 2012 tax return $2,000 (reimbursement)×. File my 2012 tax return 17     =$340 (allocated reimbursement for meal expenses)   3. File my 2012 tax return $2,000 (reimbursement)−$340 (meals)     = $1,660 (allocated reimbursement for other qualifying work-related education expenses) Your excess meal expenses are $85 ($425 − $340) and your excess other expenses are $415 ($2,075 − $1,660). File my 2012 tax return After you apply the 50% limit to your meals, you have a deduction for work-related education expenses of $458 (($85 × 50%) + $415). File my 2012 tax return Nonaccountable Plans Your employer will combine the amount of any reimbursement or other expense allowance paid to you under a nonaccountable plan with your wages, salary, or other pay and report the total in box 1 of your Form W-2. File my 2012 tax return You can deduct your expenses regardless of whether they are more than, less than, or equal to your reimbursement. File my 2012 tax return This is discussed later under Deducting Business Expenses . File my 2012 tax return An illustrated example of a nonaccountable plan, using Form 2106-EZ, is shown at the end of this chapter. File my 2012 tax return Reimbursements for nondeductible expenses. File my 2012 tax return   Reimbursements you received for nondeductible expenses are treated as paid under a nonaccountable plan. File my 2012 tax return You must include them in your income. File my 2012 tax return For example, you must include in your income reimbursements your employer gave you for expenses of education that: You need to meet the minimum educational requirements for your job, or Is part of a program of study that can qualify you for a new trade or business. File my 2012 tax return   For more information on accountable and nonaccountable plans, see chapter 6 of Publication 463. File my 2012 tax return Deducting Business Expenses Self-employed persons and employees report their business expenses differently. File my 2012 tax return The following information explains what forms you must use to deduct the cost of your qualifying work-related education as a business expense. File my 2012 tax return Self-Employed Persons If you are self-employed, you must report the cost of your qualifying work-related education on the appropriate form used to report your business income and expenses (generally Schedule C (Form 1040), Schedule C-EZ (Form 1040), or Schedule F (Form 1040)). File my 2012 tax return If your education expenses include expenses for a car or truck, travel, or meals, report those expenses the same way you report other business expenses for those items. File my 2012 tax return See the instructions for the form you file for information on how to complete it. File my 2012 tax return Employees If you are an employee, you can deduct the cost of qualifying work-related education only if you: Did not receive (and were not entitled to receive) any reimbursement from your employer, Were reimbursed under a nonaccountable plan (amount is included in box 1 of Form W-2), or Received reimbursement under an accountable plan, but the amount received was less than your expenses for which you claimed reimbursement. File my 2012 tax return If either (1) or (2) applies, you can deduct the total qualifying cost. File my 2012 tax return If (3) applies, you can deduct only the qualifying costs that were more than your reimbursement. File my 2012 tax return In order to deduct the cost of your qualifying work-related education as a business expense, include the amount with your deduction for any other employee business expenses on Schedule A (Form 1040), line 21, or Schedule A (Form 1040NR), line 7. File my 2012 tax return (Special rules for expenses of certain performing artists and fee-basis officials and for impairment-related work expenses are explained later. File my 2012 tax return ) This deduction (except for impairment-related work expenses of disabled individuals) is subject to the 2%-of-adjusted-gross-income limit that applies to most miscellaneous itemized deductions. File my 2012 tax return Form 2106 or 2106-EZ. File my 2012 tax return   To figure your deduction for employee business expenses, including qualifying work-related education, you generally must complete Form 2106 or 2106-EZ. File my 2012 tax return Form not required. File my 2012 tax return   Do not complete either Form 2106 or 2106-EZ if: All reimbursements, if any, are included in box 1 of your Form W-2, and You are not claiming travel, transportation, meal, or entertainment expenses. File my 2012 tax return   If you meet both of these requirements, enter the expenses directly on Schedule A (Form 1040), line 21, or Schedule A (Form 1040NR), line 7. File my 2012 tax return (Special rules for expenses of certain Performing Artists and Fee-Basis Officials and for Impairment-Related Work Expenses are explained later. File my 2012 tax return ) Using Form 2106-EZ. File my 2012 tax return   This form is shorter and easier to use than Form 2106. File my 2012 tax return Generally, you can use this form if: All reimbursements, if any, are included in box 1 of your Form W-2, and You are using the standard mileage rate if you are claiming vehicle expenses. File my 2012 tax return   If you do not meet both of these requirements, use Form 2106. File my 2012 tax return Performing Artists and Fee-Basis Officials If you are a qualified performing artist, or a state (or local) government official who is paid in whole or in part on a fee basis, you can deduct the cost of your qualifying work-related education as an adjustment to gross income rather than as an itemized deduction. File my 2012 tax return Include the cost of your qualifying work-related education with any other employee business expenses on Form 1040, line 24, or Form 1040NR, line 35. File my 2012 tax return You do not have to itemize your deductions on Schedule A (Form 1040 or 1040NR), and, therefore, the deduction is not subject to the 2%-of-adjusted-gross-income limit. File my 2012 tax return You must complete Form 2106 or 2106-EZ to figure your deduction even if you meet the requirements described earlier under Form not required . File my 2012 tax return For more information on qualified performing artists, see chapter 6 of Publication 463. File my 2012 tax return Impairment-Related Work Expenses If you are disabled and have impairment-related work expenses that are necessary for you to be able to get qualifying work-related education, you can deduct these expenses on Schedule A (Form 1040), line 28, or Schedule A (Form 1040NR), line 14. File my 2012 tax return They are not subject to the 2%-of-adjusted-gross-income limit. File my 2012 tax return To deduct these expenses, you must complete Form 2106 or 2106-EZ even if you meet the requirements described earlier under Form not required . File my 2012 tax return For more information on impairment-related work expenses, see chapter 6 of Publication 463. File my 2012 tax return Recordkeeping You must keep records as proof of any deduction claimed on your tax return. File my 2012 tax return Generally, you should keep your records for 3 years from the date of filing the tax return and claiming the deduction. File my 2012 tax return If you are an employee who is reimbursed for expenses and you give your records and documentation to your employer, you do not have to keep duplicate copies of this information. File my 2012 tax return However, you should keep your records for a 3-year period if: You claim deductions for expenses that are more than your reimbursement, Your employer does not use adequate accounting procedures to verify expense accounts, You are related to your employer, or Your expenses are reimbursed under a nonaccountable plan. File my 2012 tax return Examples of records to keep. File my 2012 tax return   If any of the above cases apply to you, you must be able to prove that your expenses are deductible. File my 2012 tax return You should keep adequate records or have sufficient evidence that will support your expenses. File my 2012 tax return Estimates or approximations do not qualify as proof of an expense. File my 2012 tax return Some examples of what can be used to help prove your expenses are: Documents, such as transcripts, course descriptions, catalogs, etc. File my 2012 tax return , showing periods of enrollment in educational institutions, principal subjects studied, and descriptions of educational activity. File my 2012 tax return Canceled checks and receipts to verify amounts you spent for: Tuition and books, Meals and lodging while away from home overnight for educational purposes, Travel and transportation, and Other education expenses. File my 2012 tax return Statements from your employer explaining whether the education was necessary for you to keep your job, salary, or status; how the education helped maintain or improve skills needed in your job; how much reimbursement you received; and, if you are a teacher, the type of certificate and subjects taught. File my 2012 tax return Complete information about any scholarship or fellowship grants, including amounts you received during the year. File my 2012 tax return Illustrated Example Victor Jones teaches math at a private high school in North Carolina. File my 2012 tax return He was selected to attend a 3-week math seminar at a university in California. File my 2012 tax return The seminar will improve his skills in his current job and is qualifying work-related education. File my 2012 tax return He was reimbursed for his expenses under his employer's nonaccountable plan, so his reimbursement of $2,100 is included in the wages shown in box 1 of his Form W-2. File my 2012 tax return Victor will file Form 1040. File my 2012 tax return His actual expenses for the seminar are as follows:   Lodging   $1,050     Meals   526     Airfare   550     Taxi fares   50     Tuition and books   400     Total Expenses   $2,576   Victor files Form 2106-EZ with his tax return. File my 2012 tax return He shows his expenses for the seminar in Part I of the form. File my 2012 tax return He enters $1,650 ($1,050 + $550 + $50) on line 3 to account for his lodging, airfare, and taxi fares. File my 2012 tax return He enters $400 on line 4 for his tuition and books. File my 2012 tax return On the line provided for total meals and entertainment expenses, Victor enters $526 for meal expenses. File my 2012 tax return He multiplies that amount by 50% and enters the result, $263, on line 5. File my 2012 tax return On line 6, Victor totals the amounts from lines 3 through 5. File my 2012 tax return He carries the total, $2,313, to Schedule A (Form 1040), line 21. File my 2012 tax return Since he does not claim any vehicle expenses, Victor leaves Part II blank. File my 2012 tax return His filled-in form is shown on the next page. File my 2012 tax return This image is too large to be displayed in the current screen. File my 2012 tax return Please click the link to view the image. File my 2012 tax return Form 2106-EZ for V. File my 2012 tax return Jones Prev  Up  Next   Home   More Online Publications