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File Tax Extension 2011

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File Tax Extension 2011

File tax extension 2011 Index A Actividades Pasivas , Requisito 6 —Tiene que tener ingresos de inversiones de $3,300 o menos Adopción, hijo de, Hijo adoptivo. File tax extension 2011 Anexos C, Empleado estatutario. File tax extension 2011 , Hoja de Trabajo B del Crédito por Ingreso del Trabajo. File tax extension 2011 C-EZ, Empleado estatutario. File tax extension 2011 , Hoja de Trabajo B del Crédito por Ingreso del Trabajo. File tax extension 2011 EIC, Se acerca el plazo para la presentación de la declaración y aún no tiene un número de Seguro Social. File tax extension 2011 , Anexo EIC SE, Miembro del clero. File tax extension 2011 , Hoja de Trabajo B del Crédito por Ingreso del Trabajo. File tax extension 2011 Anualidades, Cálculo del ingreso del trabajo. File tax extension 2011 Asignación básica para el sustento (BAS), Paga militar no tributable. File tax extension 2011 Asignación básica para la vivienda (BAH), Paga militar no tributable. File tax extension 2011 Asistente EITC , ¿Hay Ayuda Disponible en Internet? Ayuda tributaria (see Impuestos, ayuda con) B Beneficios a los veteranos, Ingresos que no se Consideran Ingresos del Trabajo Beneficios de bienestar social, Ingresos que no se Consideran Ingresos del Trabajo Beneficios de la jubilación ferroviaria, Ingresos que no se Consideran Ingresos del Trabajo Beneficios del Seguro Social, Ingresos que no se Consideran Ingresos del Trabajo Beneficios por desempleo, Ingresos que no se Consideran Ingresos del Trabajo Beneficios por Incapacidad, Beneficios por Incapacidad Beneficios sindicales por huelga, Beneficios sindicales por huelga. File tax extension 2011 Bienes gananciales, Bienes gananciales. File tax extension 2011 , Bienes gananciales. File tax extension 2011 C Casado que presenta una declaración conjunta, Requisito 1 —Límites del ingreso bruto ajustado (AGI, por sus siglas en inglés), Requisito de Declaración Conjunta Casado, hijo, Hijo casado. File tax extension 2011 Clero, Miembro del clero. File tax extension 2011 Cómo calcular usted mismo el EIC , Cómo Calcular Usted Mismo el EIC Compensación del Seguro Social, Ingresos que no se Consideran Ingresos del Trabajo Crianza, hijo de, Hijo de crianza. File tax extension 2011 D Denegación del EIC , Capítulo 5 —Denegación del EIC Divorciados, requisito especial para padres, Requisito especial para padres divorciados o separados (o que viven aparte). File tax extension 2011 E Ejemplos detallados, Capítulo 6 —Ejemplos Detallados El IRS le calculará el Crédito (EIC), El IRS le Calculará el Crédito (EIC) Empleado de una iglesia, Empleados de una iglesia. File tax extension 2011 Empleado estatutario, Empleado estatutario. File tax extension 2011 , Empleados estatutarios. File tax extension 2011 Escuela, Definición de escuela. File tax extension 2011 Estado civil Cabeza de familia, Requisito 3 —Su estado civil para efectos de la declaración no puede ser casado que presenta la declaración por separado Casado que presenta la declaración por separado, Requisito 3 —Su estado civil para efectos de la declaración no puede ser casado que presenta la declaración por separado Estados Unidos, Estados Unidos. File tax extension 2011 , Estados Unidos. File tax extension 2011 Estudiante, Definición de estudiante. File tax extension 2011 Extranjero no residente, Requisito 4 —Tiene que ser ciudadano de los Estados Unidos o extranjero residente durante todo el año F Formularios 1040, ¿Necesito esta Publicación?, Ingreso bruto ajustado (AGI). File tax extension 2011 , Si no tiene un número de Seguro Social (SSN). File tax extension 2011 , Requisito 4 —Tiene que ser ciudadano de los Estados Unidos o extranjero residente durante todo el año, Requisito 6 —Tiene que tener ingresos de inversiones de $3,300 o menos, Salarios, sueldos y propinas. File tax extension 2011 , Beneficios por Incapacidad 1040A, Ingreso bruto ajustado (AGI). File tax extension 2011 , Si no tiene un número de Seguro Social (SSN). File tax extension 2011 , Requisito 4 —Tiene que ser ciudadano de los Estados Unidos o extranjero residente durante todo el año, Requisito 6 —Tiene que tener ingresos de inversiones de $3,300 o menos, Salarios, sueldos y propinas. File tax extension 2011 , Beneficios por Incapacidad 1040EZ, Ingreso bruto ajustado (AGI). File tax extension 2011 , Si no tiene un número de Seguro Social (SSN). File tax extension 2011 , Requisito 6 —Tiene que tener ingresos de inversiones de $3,300 o menos, Salarios, sueldos y propinas. File tax extension 2011 1040X, Si no tiene un número de Seguro Social (SSN). File tax extension 2011 , Se acerca el plazo para la presentación de la declaración y aún no tiene un número de Seguro Social. File tax extension 2011 2555, Requisito 5 —No puede presentar el Formulario 2555 ni el Formulario 2555-EZ 2555–EZ, Requisito 5 —No puede presentar el Formulario 2555 ni el Formulario 2555-EZ 4029, Formulario 4361 ó 4029 Aprobado 4361, Formulario 4361 ó 4029 Aprobado 4797, ¿Necesito esta Publicación? 4868, Si no tiene un número de Seguro Social (SSN). File tax extension 2011 , Se acerca el plazo para la presentación de la declaración y aún no tiene un número de Seguro Social. File tax extension 2011 4868(SP), Si no tiene un número de Seguro Social (SSN). File tax extension 2011 , Se acerca el plazo para la presentación de la declaración y aún no tiene un número de Seguro Social. File tax extension 2011 8332, Requisito especial para padres divorciados o separados (o que viven aparte). File tax extension 2011 8814, ¿Necesito esta Publicación?, Requisito 6 —Tiene que tener ingresos de inversiones de $3,300 o menos 8862(SP), Capítulo 5 —Denegación del EIC , Formulario 8862(SP) Fraude, Excepción 2. File tax extension 2011 , ¿Se le ha Prohibido Reclamar el Crédito por Ingreso del Trabajo por Cierto Número de Años? Fuerzas Armadas, Opción de incluir la paga no tributable por combate. File tax extension 2011 , Paga militar no tributable. File tax extension 2011 , Servicio activo prolongado. File tax extension 2011 H Hijo Hijo adoptivo, Hijo adoptivo. File tax extension 2011 Hijo casado, Hijo casado. File tax extension 2011 Hijo de crianza, Hijo de crianza. File tax extension 2011 Hijo secuestrado, Hijo secuestrado. File tax extension 2011 Nacimiento o fallecimiento de, Nacimiento o fallecimiento de un hijo. File tax extension 2011 Hijo calificado, ¿Hay que Tener un Hijo para Tener Derecho al Crédito por Ingreso del Trabajo (EIC)?, Requisito 1 —Límites del ingreso bruto ajustado (AGI, por sus siglas en inglés), Capítulo 2 —Requisitos que Tiene que Cumplir si Tiene un Hijo Calificado, Requisito 8 —Su hijo tiene que cumplir los requisitos de parentesco, edad, residencia y declaración conjunta Estados Unidos, Requisito de Residencia Hogar, Requisito de Residencia Requisito de Declaración Conjunta, Declaraciones conjuntas. File tax extension 2011 Requisito de Edad, Requisito de Edad Requisito de Parentesco, Requisito de Parentesco Requisito de Residencia, Requisito de Residencia Total y permanentemente incapacitado, Total y permanentemente incapacitado. File tax extension 2011 Hogar Albergues para personas sin hogar, Albergues para personas sin hogar. File tax extension 2011 Estados Unidos, Estados Unidos. File tax extension 2011 Militar, Personal militar destacado fuera de los Estados Unidos. File tax extension 2011 , Personal militar destacado fuera de los Estados Unidos. File tax extension 2011 Hoja de Trabajo 2, Hoja de Trabajo 2: Hoja de Trabajo para la Línea 4 de la Hoja de Trabajo 1 I Impuestos, ayuda con, Cómo Obtener Ayuda con los Impuestos Información TTY/TDD , Teléfono. File tax extension 2011 Ingreso del trabajo, Ingresos del Trabajo Empleado estatutario, Ingreso del Trabajo, Empleado estatutario. File tax extension 2011 Trabajo por cuenta propia, Ingreso del Trabajo Ingresos de dividendos, Ingresos que no se Consideran Ingresos del Trabajo Ingresos de inversiones, Qué Hay de Nuevo para el año 2013, Requisito 6 —Tiene que tener ingresos de inversiones de $3,300 o menos Ingresos netos del trabajo por cuenta propia, Ingresos netos del trabajo por cuenta propia. File tax extension 2011 , Ingresos netos del trabajo por cuenta propia de $400 o más. File tax extension 2011 Ingresos que no se Consideran Ingresos de Trabajo, Ingresos que no se Consideran Ingresos del Trabajo Intereses, Ingresos que no se Consideran Ingresos del Trabajo Internet, ayuda por Asistente EITC , ¿Hay Ayuda Disponible en Internet? M Miembro del clero, Miembro del clero. File tax extension 2011 Militar Fuera de los Estados Unidos, Personal militar destacado fuera de los Estados Unidos. File tax extension 2011 , Personal militar destacado fuera de los Estados Unidos. File tax extension 2011 Paga no tributable, Paga militar no tributable. File tax extension 2011 Paga no tributable por combate, Opción de incluir la paga no tributable por combate. File tax extension 2011 , Paga no tributable por combate. File tax extension 2011 Paga por combate, Opción de incluir la paga no tributable por combate. File tax extension 2011 , Paga militar no tributable. File tax extension 2011 Ministro, Vivienda de un ministro de una orden religiosa. File tax extension 2011 N Número de identificación del contribuyente en proceso de adopción (ATIN), Hijo casado. File tax extension 2011 Número de identificación del contribuyente individual (ITIN), Otro número de identificación del contribuyente. File tax extension 2011 , Hijo casado. File tax extension 2011 Número de Seguro Social (SSN), Requisito 2 —Tiene que tener un número de Seguro Social (SSN) válido, Hijo casado. File tax extension 2011 P Padres, divorciados o separados, Requisito especial para padres divorciados o separados (o que viven aparte). File tax extension 2011 Pagos de bienestar socia a cambio de actividades laborales, Pagos de bienestar social a cambio de actividades laborales. File tax extension 2011 Pareja doméstica, Pareja o sociedad doméstica en Nevada, Washington y California. File tax extension 2011 Pensión alimenticia, Ingresos que no se Consideran Ingresos del Trabajo Pensiones, Cálculo del ingreso del trabajo. File tax extension 2011 Personas que trabajan por cuenta propia, Hoja de Trabajo B del Crédito por Ingreso del Trabajo. File tax extension 2011 Propinas, sueldos y salarios, Salarios, sueldos y propinas. File tax extension 2011 Publicaciones (see Impuestos, ayuda con) R Recluso, Ingresos recibidos como recluso en una institución penal. File tax extension 2011 , Cálculo del ingreso del trabajo. File tax extension 2011 Recordatorios, Recordatorios Reglas del desempate, Reglas del desempate. File tax extension 2011 , Cómo aplicar el Requisito 9 a padres divorciados o separados (o que viven aparte). File tax extension 2011 Requisito de Declaración Conjunta (see Hijo calificado) Requisito de Edad (see Hijo calificado) Requisito de Parentesco (see Hijo calificado) Requisito de Residencia (see Hijo calificado) Requisito especial para padres divorciados o separados, Requisito especial para padres divorciados o separados (o que viven aparte). File tax extension 2011 S Salarios, sueldos y propinas, Salarios, sueldos y propinas. File tax extension 2011 Secuestro, hijo, Hijo secuestrado. File tax extension 2011 Separados, requisito especial para padres, Requisito especial para padres divorciados o separados (o que viven aparte). File tax extension 2011 Servicio activo prolongado, Servicio activo prolongado. File tax extension 2011 Servicio del Defensor del Contribuyente, El Servicio del Defensor del Contribuyente está aquí para ayudarlo a usted. File tax extension 2011 Servicios gratis de impuestos, Ayuda gratuita con la preparación de su declaración de impuestos. File tax extension 2011 Sin Hogar, albergues para personas, Albergues para personas sin hogar. File tax extension 2011 T Tabla del Crédito por Ingreso del Trabajo (EIC) , EIC Table Total y permanentemente incapacitado, Total y permanentemente incapacitado. File tax extension 2011 V Veteranos, beneficios, Ingresos que no se Consideran Ingresos del Trabajo Prev  Up     Home   More Online Publications
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IRS Advancing E-file Study Key Messages

*Since the publication of Advancing E-file Study Phase 1 and Phase 2, Congress has enacted a law that requires many tax preparers and tax firms to use IRS e-file for individual, trust and estate returns. Starting January 1, 2011, preparers or their firms that anticipate filing 100 or more returns must use e-file. Starting January 1, 2012, preparers or their firms that anticipate filing 11 or more returns must use e-file.

The Advancing E-file Study Phase 1 Report
The Advancing E-file Study Phase 1 Report reflects a major effort to synthesize and analyze all substantial data on the IRS e-file program in one document to help the IRS validate and launch future studies, research, and other activities to meet the goal set by Congress that 80% of individual Federal income tax returns be filed electronically.

Key Findings from the Phase 1 report included:

  • There is no silver bullet. An advancing e-file strategy must take into consideration many complex factors, and there is no quick fix or any single option approach for the IRS to convert remaining paper filers.
  • The IRS cannot meet the goal without help. The multifaceted landscape of the US tax system requires that the IRS rely on strong partnerships with third party partners, stakeholders, and Congress to advance e-file.
  • Technology is secondary to motivating behavior. Even the most innovative technology will not help the IRS achieve the 80% e-file goal unless it is grounded in a thorough understanding of the intricacies of filer behavior — their motivators, concerns, and relative positions on the technology adoption curve.

IRS Advancing e-File Study Phase 1 Executive Summary

IRS Advancing e-File Study Phase 1 Report

The Advancing E-file Study Phase 2 Report
With the Advancing E-file Study Phase 2 Report, the IRS has taken the second step toward defining a strategy and set of options to achieve the 80% e-file goal.

Key findings from the Phase 2 report include:

  • Few of the AES2 Options will produce a significant gain in e-file adoption.
  • Substantial investments in technology, management, and organizational capability are required for the IRS to assume new roles in tax preparation and submission.
  • Efforts to advance e-file must consider the entire tax return preparation and submission experience and evaluate changes in the tax landscape.

IRS Advancing e-File Study Phase 2 Executive Summary

IRS Advancing e-File Study Phase 2 Report


Page Last Reviewed or Updated: 30-Sep-2013

The File Tax Extension 2011

File tax extension 2011 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 tax extension 2011 Appendix A — Summary Record of Traditional IRA(s) for 2013 and Worksheet for Determining Required Minimum Distributions. File tax extension 2011 Appendix B — Worksheets you use if you receive social security benefits and are subject to the IRA deduction phaseout rules. File tax extension 2011 A filled-in example is included. File tax extension 2011 Worksheet 1, Computation of Modified AGI. File tax extension 2011 Worksheet 2, Computation of Traditional IRA Deduction for 2013. File tax extension 2011 Worksheet 3, Computation of Taxable Social Security Benefits. File tax extension 2011 Comprehensive Example and completed worksheets. File tax extension 2011 Appendix C — Life Expectancy Tables. File tax extension 2011 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 tax extension 2011 Table I (Single Life Expectancy). File tax extension 2011 Table II (Joint Life and Last Survivor Expectancy). File tax extension 2011 Table III (Uniform Lifetime). File tax extension 2011 Appendix A. File tax extension 2011 Summary Record of Traditional IRA(s) for 2013   Name ______________________________________ I was □ covered □ not covered by my employer's retirement plan during the year. File tax extension 2011 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 tax extension 2011         2. File tax extension 2011         3. File tax extension 2011         4. File tax extension 2011         5. File tax extension 2011         6. File tax extension 2011         7. File tax extension 2011         8. File tax extension 2011         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 tax extension 2011             2. File tax extension 2011             3. File tax extension 2011             4. File tax extension 2011             5. File tax extension 2011             6. File tax extension 2011             7. File tax extension 2011             8. File tax extension 2011             Total               Basis of all traditional IRAs for 2013 and earlier years (from Form 8606, line 14) $ Note. File tax extension 2011 You should keep copies of your income tax return, and Forms W-2, 8606, and 5498. File tax extension 2011 Appendix A. File tax extension 2011 (Continued) Worksheet for Determining Required Minimum Distributions 1. File tax extension 2011 Age 70½ 71½ 72½ 73½ 74½ 2. File tax extension 2011 Year age was reached           3. File tax extension 2011 Value of IRA at the close of business on  December 31 of the year immediately prior to the year on line 21           4. File tax extension 2011 Distribution period from Table III or life expectancy  from Life Expectancy Table I or Table II2           5. File tax extension 2011 Required distribution (divide line 3 by line 4)3                         1. File tax extension 2011 Age 75½ 76½ 77½ 78½ 79½ 2. File tax extension 2011 Year age was reached           3. File tax extension 2011 Value of IRA at the close of business on  December 31 of the year immediately prior to the year on line 21           4. File tax extension 2011 Distribution period from Table III or life expectancy from Life Expectancy Table I or Table II2           5. File tax extension 2011 Required distribution (divide line 3 by line 4)3                         1. File tax extension 2011 Age 80½ 81½ 82½ 83½ 84½ 2. File tax extension 2011 Year age was reached           3. File tax extension 2011 Value of IRA at the close of business on  December 31 of the year immediately prior to the year on line 21           4. File tax extension 2011 Distribution period from Table III or life expectancy from Life Expectancy Table I or Table II2           5. File tax extension 2011 Required distribution (divide line 3 by line 4)3                         1. File tax extension 2011 Age 85½ 86½ 87½ 88½ 89½ 2. File tax extension 2011 Year age was reached           3. File tax extension 2011 Value of IRA at the close of business on  December 31 of the year immediately prior to the year on line 21           4. File tax extension 2011 Distribution period from Table III or life expectancy from Life Expectancy Table I or Table II2           5. File tax extension 2011 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 tax extension 2011 2Use the appropriate life expectancy or distribution period for each year and for each IRA. File tax extension 2011 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 tax extension 2011 You can, however, withdraw the total from one IRA or from more than one IRA. File tax extension 2011 Appendix B. File tax extension 2011 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 tax extension 2011 (See Are You Covered by an Employer Plan? in chapter 1. File tax extension 2011 )  Use Worksheet 1 to figure your modified adjusted gross income. File tax extension 2011 This amount is needed in the computation of your IRA deduction, if any, which is figured using Worksheet 2. File tax extension 2011   The IRA deduction figured using Worksheet 2 is entered on your tax return. File tax extension 2011 Worksheet 1 Computation of Modified AGI (For use only by taxpayers who receive social security benefits)   Filing Status — Check only one box:  □ A. File tax extension 2011 Married filing jointly  □ B. File tax extension 2011 Single, Head of Household, Qualifying Widow(er), or Married filing separately and  lived apart from your spouse during the entire year  □ C. File tax extension 2011 Married filing separately and lived with your spouse at any time during the year     1. File tax extension 2011 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 tax extension 2011 )  1. File tax extension 2011   2. File tax extension 2011 Enter the amount in box 5 of all Forms SSA-1099 and Forms RRB-1099  2. File tax extension 2011   3. File tax extension 2011 Enter one-half of line 2  3. File tax extension 2011   4. File tax extension 2011 Enter the amount of any foreign earned income exclusion, foreign housing exclusion, U. File tax extension 2011 S. File tax extension 2011 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 tax extension 2011   5. File tax extension 2011 Enter the amount of any tax-exempt interest reported on line 8b of Form 1040 or 1040A  5. File tax extension 2011   6. File tax extension 2011 Add lines 1, 3, 4, and 5  6. File tax extension 2011   7. File tax extension 2011 Enter the amount listed below for your filing status. File tax extension 2011 $32,000 if you checked box A above. File tax extension 2011 $25,000 if you checked box B above. File tax extension 2011 $0 if you checked box C above. File tax extension 2011  7. File tax extension 2011   8. File tax extension 2011 Subtract line 7 from line 6. File tax extension 2011 If zero or less, enter -0- on this line  8. File tax extension 2011   9. File tax extension 2011 If line 8 is zero, skip to line 17, enter -0-, and continue with line 18. File tax extension 2011   If line 8 is more than zero, enter the amount listed below for your filing status. File tax extension 2011 $12,000 if you checked box A above. File tax extension 2011 $9,000 if you checked box B above. File tax extension 2011 $0 if you checked box C above  9. File tax extension 2011   10. File tax extension 2011 Subtract line 9 from line 8. File tax extension 2011 If zero or less, enter -0-  10. File tax extension 2011   11. File tax extension 2011 Enter the smaller of line 8 or line 9  11. File tax extension 2011   12. File tax extension 2011 Enter one-half of line 11  12. File tax extension 2011   13. File tax extension 2011 Enter the smaller of line 3 or line 12  13. File tax extension 2011   14. File tax extension 2011 Multiply line 10 by . File tax extension 2011 85. File tax extension 2011 If line 10 is zero, enter -0-  14. File tax extension 2011   15. File tax extension 2011 Add lines 13 and 14  15. File tax extension 2011   16. File tax extension 2011 Multiply line 2 by . File tax extension 2011 85  16. File tax extension 2011   17. File tax extension 2011 Taxable benefits to be included in modified AGI for traditional IRA deduction purposes. File tax extension 2011  Enter the smaller of line 15 or line 16  17. File tax extension 2011   18. File tax extension 2011 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 tax extension 2011   19. File tax extension 2011 Modified AGI for determining your reduced traditional IRA deduction — add lines 1, 17, and 18. File tax extension 2011 Enter here and on line 2 of Worksheet 2, next  19. File tax extension 2011   Appendix B. File tax extension 2011 (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 tax extension 2011 . File tax extension 2011 . File tax extension 2011 AND your modified AGI is over . File tax extension 2011 . File tax extension 2011 . File tax extension 2011 THEN enter on line 1 below . File tax extension 2011 . File tax extension 2011 . File tax extension 2011                 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 tax extension 2011 Skip this worksheet, proceed to Worksheet 3, and enter your IRA deduction on line 2 of Worksheet 3. File tax extension 2011  **If you did not live with your spouse at any time during the year, consider your filing status as single. File tax extension 2011  Note. File tax extension 2011 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 tax extension 2011               1. File tax extension 2011 Enter the applicable amount from above 1. File tax extension 2011   2. File tax extension 2011 Enter your modified AGI from Worksheet 1, line 19 2. File tax extension 2011     Note. File tax extension 2011 If line 2 is equal to or more than the amount on line 1, stop here; your traditional IRA contributions are not deductible. File tax extension 2011 Proceed to Worksheet 3. File tax extension 2011     3. File tax extension 2011 Subtract line 2 from line 1 3. File tax extension 2011   4. File tax extension 2011 Multiply line 3 by the percentage below that applies to you. File tax extension 2011 If the result is not a multiple of $10, round it to the next highest multiple of $10. File tax extension 2011 (For example, $611. File tax extension 2011 40 is rounded to $620. File tax extension 2011 ) However, if the result is less than $200, enter $200. File tax extension 2011       Married filing jointly or qualifying widow(er) and you are covered by an employer plan, multiply line 3 by 27. File tax extension 2011 5%  (. File tax extension 2011 275) (by 32. File tax extension 2011 5% (. File tax extension 2011 325) if you are age 50 or older). File tax extension 2011 All others, multiply line 3 by 55% (. File tax extension 2011 55) (by 65% (. File tax extension 2011 65) if you are age 50 or older). File tax extension 2011 4. File tax extension 2011   5. File tax extension 2011 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 tax extension 2011 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 tax extension 2011   6. File tax extension 2011 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 tax extension 2011   7. File tax extension 2011 Deduction. File tax extension 2011 Compare lines 4, 5, and 6. File tax extension 2011 Enter the smallest amount here (or a smaller amount if you choose). File tax extension 2011 Enter this amount on the Form 1040 or 1040A line for your IRA. File tax extension 2011 (If the amount on line 6 is more than the amount on line 7, complete line 8. File tax extension 2011 ) 7. File tax extension 2011   8. File tax extension 2011 Nondeductible contributions. File tax extension 2011 Subtract line 7 from line 5 or 6, whichever is smaller. File tax extension 2011 Enter the result here and on line 1 of your Form 8606, Nondeductible IRAs. File tax extension 2011 8. File tax extension 2011   Appendix B. File tax extension 2011 (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 tax extension 2011 Married filing jointly                   □ B. File tax extension 2011 Single, Head of Household, Qualifying Widow(er), or Married filing separately  and lived apart from your spouse during the entire year                   □ C. File tax extension 2011 Married filing separately and lived with your spouse at any time during the  year             1. File tax extension 2011 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 tax extension 2011 ) 1. File tax extension 2011   2. File tax extension 2011 Deduction(s) from line 7 of Worksheet(s) 2 2. File tax extension 2011   3. File tax extension 2011 Subtract line 2 from line 1 3. File tax extension 2011   4. File tax extension 2011 Enter amount in box 5 of all Forms SSA-1099 and Forms RRB-1099 4. File tax extension 2011   5. File tax extension 2011 Enter one-half of line 4 5. File tax extension 2011   6. File tax extension 2011 Enter the amount of any foreign earned income exclusion, foreign housing exclusion, exclusion of income from U. File tax extension 2011 S. File tax extension 2011 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 tax extension 2011   7. File tax extension 2011 Enter the amount of any tax-exempt interest reported on line 8b of Form 1040 or 1040A 7. File tax extension 2011   8. File tax extension 2011 Add lines 3, 5, 6, and 7 8. File tax extension 2011   9. File tax extension 2011 Enter the amount listed below for your filing status. File tax extension 2011 $32,000 if you checked box A above. File tax extension 2011 $25,000 if you checked box B above. File tax extension 2011 $0 if you checked box C above. File tax extension 2011 9. File tax extension 2011   10. File tax extension 2011 Subtract line 9 from line 8. File tax extension 2011 If zero or less, enter -0- on this line. File tax extension 2011 10. File tax extension 2011   11. File tax extension 2011 If line 10 is zero, stop here. File tax extension 2011 None of your social security benefits are taxable. File tax extension 2011  If line 10 is more than zero, enter the amount listed below for your filing status. File tax extension 2011 $12,000 if you checked box A above. File tax extension 2011 $9,000 if you checked box B above. File tax extension 2011 $0 if you checked box C above. File tax extension 2011 11. File tax extension 2011   12. File tax extension 2011 Subtract line 11 from line 10. File tax extension 2011 If zero or less, enter -0- 12. File tax extension 2011   13. File tax extension 2011 Enter the smaller of line 10 or line 11 13. File tax extension 2011   14. File tax extension 2011 Enter one-half of line 13 . File tax extension 2011 14. File tax extension 2011   15. File tax extension 2011 Enter the smaller of line 5 or line 14 15. File tax extension 2011   16. File tax extension 2011 Multiply line 12 by . File tax extension 2011 85. File tax extension 2011 If line 12 is zero, enter -0- 16. File tax extension 2011   17. File tax extension 2011 Add lines 15 and 16 17. File tax extension 2011   18. File tax extension 2011 Multiply line 4 by . File tax extension 2011 85 18. File tax extension 2011   19. File tax extension 2011 Taxable social security benefits. File tax extension 2011 Enter the smaller of line 17 or line 18 19. File tax extension 2011   Appendix B. File tax extension 2011 (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 tax extension 2011 He is 65 years old and had 2013 wages of $89,500. File tax extension 2011 His wife did not work in 2013. File tax extension 2011 He also received social security benefits of $12,000 and made a $6,000 contribution to his traditional IRA for the year. File tax extension 2011 He had no foreign income, no tax-exempt interest, and no adjustments to income on lines 23 through 36 on his Form 1040. File tax extension 2011 He participated in a section 401(k) retirement plan at work. File tax extension 2011  John completes worksheets 1 and 2. File tax extension 2011 Worksheet 2 shows that his 2013 IRA deduction is $4,980. File tax extension 2011 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 tax extension 2011  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 tax extension 2011 Worksheet 1 Computation of Modified AGI (For use only by taxpayers who receive social security benefits)   Filing Status — Check only one box:  ☑ A. File tax extension 2011 Married filing jointly  □ B. File tax extension 2011 Single, Head of Household, Qualifying Widow(er), or Married filing separately and lived apart from your spouse during the entire year  □ C. File tax extension 2011 Married filing separately and lived with your spouse at any time during the year     1. File tax extension 2011 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 tax extension 2011 ) 1. File tax extension 2011 89,500 2. File tax extension 2011 Enter the amount in box 5 of all Forms SSA-1099 and Forms RRB-1099 2. File tax extension 2011 12,000 3. File tax extension 2011 Enter one-half of line 2 3. File tax extension 2011 6,000 4. File tax extension 2011 Enter the amount of any foreign earned income exclusion, foreign housing exclusion, U. File tax extension 2011 S. File tax extension 2011 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 tax extension 2011 0 5. File tax extension 2011 Enter the amount of any tax-exempt interest reported on line 8b of Form 1040 or 1040A 5. File tax extension 2011 0 6. File tax extension 2011 Add lines 1, 3, 4, and 5 6. File tax extension 2011 95,500 7. File tax extension 2011 Enter the amount listed below for your filing status. File tax extension 2011 $32,000 if you checked box A above. File tax extension 2011 $25,000 if you checked box B above. File tax extension 2011 $0 if you checked box C above. File tax extension 2011 7. File tax extension 2011 32,000 8. File tax extension 2011 Subtract line 7 from line 6. File tax extension 2011 If zero or less, enter -0- on this line 8. File tax extension 2011 63,500 9. File tax extension 2011 If line 8 is zero, skip to line 17, enter -0-, and continue with line 18. File tax extension 2011   If line 8 is more than zero, enter the amount listed below for your filing status. File tax extension 2011 $12,000 if you checked box A above. File tax extension 2011 $9,000 if you checked box B above. File tax extension 2011 $0 if you checked box C above 9. File tax extension 2011 12,000 10. File tax extension 2011 Subtract line 9 from line 8. File tax extension 2011 If zero or less, enter -0- 10. File tax extension 2011 51,500 11. File tax extension 2011 Enter the smaller of line 8 or line 9 11. File tax extension 2011 12,000 12. File tax extension 2011 Enter one-half of line 11 12. File tax extension 2011 6,000 13. File tax extension 2011 Enter the smaller of line 3 or line 12 13. File tax extension 2011 6,000 14. File tax extension 2011 Multiply line 10 by . File tax extension 2011 85. File tax extension 2011 If line 10 is zero, enter -0- 14. File tax extension 2011 43,775 15. File tax extension 2011 Add lines 13 and 14 15. File tax extension 2011 49,775 16. File tax extension 2011 Multiply line 2 by . File tax extension 2011 85 16. File tax extension 2011 10,200 17. File tax extension 2011 Taxable benefits to be included in modified AGI for traditional IRA deduction purposes. File tax extension 2011  Enter the smaller of line 15 or line 16 17. File tax extension 2011 10,200 18. File tax extension 2011 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 tax extension 2011 0 19. File tax extension 2011 Modified AGI for determining your reduced traditional IRA deduction — add lines 1, 17, and 18. File tax extension 2011 Enter here and on line 2 of Worksheet 2, next 19. File tax extension 2011 99,700 Appendix B. File tax extension 2011 (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 tax extension 2011 . File tax extension 2011 . File tax extension 2011 AND your modified AGI is over . File tax extension 2011 . File tax extension 2011 . File tax extension 2011 THEN enter on line 1 below . File tax extension 2011 . File tax extension 2011 . File tax extension 2011                 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 tax extension 2011 Skip this worksheet, proceed to Worksheet 3, and enter your IRA deduction on line 2 of Worksheet 3. File tax extension 2011  **If you did not live with your spouse at any time during the year, consider your filing status as single. File tax extension 2011  Note. File tax extension 2011 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 tax extension 2011               1. File tax extension 2011 Enter the applicable amount from above 1. File tax extension 2011 115,000 2. File tax extension 2011 Enter your modified AGI from Worksheet 1, line 19 2. File tax extension 2011 99,700   Note. File tax extension 2011 If line 2 is equal to or more than the amount on line 1, stop here; your traditional IRA contributions are not deductible. File tax extension 2011 Proceed to Worksheet 3. File tax extension 2011     3. File tax extension 2011 Subtract line 2 from line 1 3. File tax extension 2011 15,300 4. File tax extension 2011 Multiply line 3 by the percentage below that applies to you. File tax extension 2011 If the result is not a multiple of $10, round it to the next highest multiple of $10. File tax extension 2011 (For example, $611. File tax extension 2011 40 is rounded to $620. File tax extension 2011 ) However, if the result is less than $200, enter $200. File tax extension 2011       Married filing jointly or qualifying widow(er) and you are covered by an employer plan, multiply line 3 by 27. File tax extension 2011 5%  (. File tax extension 2011 275) (by 32. File tax extension 2011 5% (. File tax extension 2011 325) if you are age 50 or older). File tax extension 2011 All others, multiply line 3 by 55% (. File tax extension 2011 55) (by 65% (. File tax extension 2011 65) if you are age 50 or older). File tax extension 2011 4. File tax extension 2011 4,980 5. File tax extension 2011 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 tax extension 2011 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 tax extension 2011 89,500 6. File tax extension 2011 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 tax extension 2011 6,000 7. File tax extension 2011 Deduction. File tax extension 2011 Compare lines 4, 5, and 6. File tax extension 2011 Enter the smallest amount here (or a smaller amount if you choose). File tax extension 2011 Enter this amount on the Form 1040 or 1040A line for your IRA. File tax extension 2011 (If the amount on line 6 is more than the amount on line 7, complete line 8. File tax extension 2011 ) 7. File tax extension 2011 4,980 8. File tax extension 2011 Nondeductible contributions. File tax extension 2011 Subtract line 7 from line 5 or 6, whichever is smaller. File tax extension 2011 Enter the result here and on line 1 of your Form 8606, Nondeductible IRAs. File tax extension 2011 8. File tax extension 2011 1,020 Appendix B. File tax extension 2011 (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 tax extension 2011 Married filing jointly                   □ B. File tax extension 2011 Single, Head of Household, Qualifying Widow(er), or Married filing separately  and lived apart from your spouse during the entire year                   □ C. File tax extension 2011 Married filing separately and lived with your spouse at any time during the  year             1. File tax extension 2011 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 tax extension 2011 ) 1. File tax extension 2011 89,500 2. File tax extension 2011 Deduction(s) from line 7 of Worksheet(s) 2 2. File tax extension 2011 4,980 3. File tax extension 2011 Subtract line 2 from line 1 3. File tax extension 2011 84,520 4. File tax extension 2011 Enter amount in box 5 of all Forms SSA-1099 and Forms RRB-1099 4. File tax extension 2011 12,000 5. File tax extension 2011 Enter one-half of line 4 5. File tax extension 2011 6,000 6. File tax extension 2011 Enter the amount of any foreign earned income exclusion, foreign housing exclusion, exclusion of income from U. File tax extension 2011 S. File tax extension 2011 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 tax extension 2011 0 7. File tax extension 2011 Enter the amount of any tax-exempt interest reported on line 8b of Form 1040 or 1040A 7. File tax extension 2011 0 8. File tax extension 2011 Add lines 3, 5, 6, and 7 8. File tax extension 2011 90,520 9. File tax extension 2011 Enter the amount listed below for your filing status. File tax extension 2011 $32,000 if you checked box A above. File tax extension 2011 $25,000 if you checked box B above. File tax extension 2011 $0 if you checked box C above. File tax extension 2011 9. File tax extension 2011 32,000 10. File tax extension 2011 Subtract line 9 from line 8. File tax extension 2011 If zero or less, enter -0- on this line. File tax extension 2011 10. File tax extension 2011 58,520 11. File tax extension 2011 If line 10 is zero, stop here. File tax extension 2011 None of your social security benefits are taxable. File tax extension 2011  If line 10 is more than zero, enter the amount listed below for your filing status. File tax extension 2011 $12,000 if you checked box A above. File tax extension 2011 $9,000 if you checked box B above. File tax extension 2011 $0 if you checked box C above. File tax extension 2011 11. File tax extension 2011 12,000 12. File tax extension 2011 Subtract line 11 from line 10. File tax extension 2011 If zero or less, enter -0- 12. File tax extension 2011 46,520 13. File tax extension 2011 Enter the smaller of line 10 or line 11 13. File tax extension 2011 12,000 14. File tax extension 2011 Enter one-half of line 13 . File tax extension 2011 14. File tax extension 2011 6,000 15. File tax extension 2011 Enter the smaller of line 5 or line 14 15. File tax extension 2011 6,000 16. File tax extension 2011 Multiply line 12 by . File tax extension 2011 85. File tax extension 2011 If line 12 is zero, enter -0- 16. File tax extension 2011 39,542 17. File tax extension 2011 Add lines 15 and 16 17. File tax extension 2011 45,542 18. File tax extension 2011 Multiply line 4 by . File tax extension 2011 85 18. File tax extension 2011 10,200 19. File tax extension 2011 Taxable social security benefits. File tax extension 2011 Enter the smaller of line 17 or line 18 19. File tax extension 2011 10,200 Appendix C. File tax extension 2011 Life Expectancy Tables   Table I (Single Life Expectancy) (For Use by Beneficiaries)         Age Life Expectancy Age Life Expectancy 0 82. File tax extension 2011 4 28 55. File tax extension 2011 3 1 81. File tax extension 2011 6 29 54. File tax extension 2011 3 2 80. File tax extension 2011 6 30 53. File tax extension 2011 3 3 79. File tax extension 2011 7 31 52. File tax extension 2011 4 4 78. File tax extension 2011 7 32 51. File tax extension 2011 4 5 77. File tax extension 2011 7 33 50. File tax extension 2011 4 6 76. File tax extension 2011 7 34 49. File tax extension 2011 4 7 75. File tax extension 2011 8 35 48. File tax extension 2011 5 8 74. File tax extension 2011 8 36 47. File tax extension 2011 5 9 73. File tax extension 2011 8 37 46. File tax extension 2011 5 10 72. File tax extension 2011 8 38 45. File tax extension 2011 6 11 71. File tax extension 2011 8 39 44. File tax extension 2011 6 12 70. File tax extension 2011 8 40 43. File tax extension 2011 6 13 69. File tax extension 2011 9 41 42. File tax extension 2011 7 14 68. File tax extension 2011 9 42 41. File tax extension 2011 7 15 67. File tax extension 2011 9 43 40. File tax extension 2011 7 16 66. File tax extension 2011 9 44 39. File tax extension 2011 8 17 66. File tax extension 2011 0 45 38. File tax extension 2011 8 18 65. File tax extension 2011 0 46 37. File tax extension 2011 9 19 64. File tax extension 2011 0 47 37. File tax extension 2011 0 20 63. File tax extension 2011 0 48 36. File tax extension 2011 0 21 62. File tax extension 2011 1 49 35. File tax extension 2011 1 22 61. File tax extension 2011 1 50 34. File tax extension 2011 2 23 60. File tax extension 2011 1 51 33. File tax extension 2011 3 24 59. File tax extension 2011 1 52 32. File tax extension 2011 3 25 58. File tax extension 2011 2 53 31. File tax extension 2011 4 26 57. File tax extension 2011 2 54 30. File tax extension 2011 5 27 56. File tax extension 2011 2 55 29. File tax extension 2011 6 Appendix C. File tax extension 2011 (Continued)   Table I (Single Life Expectancy) (For Use by Beneficiaries)         Age Life Expectancy Age Life Expectancy 56 28. File tax extension 2011 7 84 8. File tax extension 2011 1 57 27. File tax extension 2011 9 85 7. File tax extension 2011 6 58 27. File tax extension 2011 0 86 7. File tax extension 2011 1 59 26. File tax extension 2011 1 87 6. File tax extension 2011 7 60 25. File tax extension 2011 2 88 6. File tax extension 2011 3 61 24. File tax extension 2011 4 89 5. File tax extension 2011 9 62 23. File tax extension 2011 5 90 5. File tax extension 2011 5 63 22. File tax extension 2011 7 91 5. File tax extension 2011 2 64 21. File tax extension 2011 8 92 4. File tax extension 2011 9 65 21. File tax extension 2011 0 93 4. File tax extension 2011 6 66 20. File tax extension 2011 2 94 4. File tax extension 2011 3 67 19. File tax extension 2011 4 95 4. File tax extension 2011 1 68 18. File tax extension 2011 6 96 3. File tax extension 2011 8 69 17. File tax extension 2011 8 97 3. File tax extension 2011 6 70 17. File tax extension 2011 0 98 3. File tax extension 2011 4 71 16. File tax extension 2011 3 99 3. File tax extension 2011 1 72 15. File tax extension 2011 5 100 2. File tax extension 2011 9 73 14. File tax extension 2011 8 101 2. File tax extension 2011 7 74 14. File tax extension 2011 1 102 2. File tax extension 2011 5 75 13. File tax extension 2011 4 103 2. File tax extension 2011 3 76 12. File tax extension 2011 7 104 2. File tax extension 2011 1 77 12. File tax extension 2011 1 105 1. File tax extension 2011 9 78 11. File tax extension 2011 4 106 1. File tax extension 2011 7 79 10. File tax extension 2011 8 107 1. File tax extension 2011 5 80 10. File tax extension 2011 2 108 1. File tax extension 2011 4 81 9. File tax extension 2011 7 109 1. File tax extension 2011 2 82 9. File tax extension 2011 1 110 1. File tax extension 2011 1 83 8. File tax extension 2011 6 111 and over 1. File tax extension 2011 0 Appendix C. File tax extension 2011 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 tax extension 2011 1 69. File tax extension 2011 6 69. File tax extension 2011 1 68. File tax extension 2011 7 68. File tax extension 2011 3 67. File tax extension 2011 9 67. File tax extension 2011 5 67. File tax extension 2011 2 66. File tax extension 2011 9 66. File tax extension 2011 6 21 69. File tax extension 2011 6 69. File tax extension 2011 1 68. File tax extension 2011 6 68. File tax extension 2011 2 67. File tax extension 2011 7 67. File tax extension 2011 3 66. File tax extension 2011 9 66. File tax extension 2011 6 66. File tax extension 2011 2 65. File tax extension 2011 9 22 69. File tax extension 2011 1 68. File tax extension 2011 6 68. File tax extension 2011 1 67. File tax extension 2011 6 67. File tax extension 2011 2 66. File tax extension 2011 7 66. File tax extension 2011 3 65. File tax extension 2011 9 65. File tax extension 2011 6 65. File tax extension 2011 2 23 68. File tax extension 2011 7 68. File tax extension 2011 2 67. File tax extension 2011 6 67. File tax extension 2011 1 66. File tax extension 2011 6 66. File tax extension 2011 2 65. File tax extension 2011 7 65. File tax extension 2011 3 64. File tax extension 2011 9 64. File tax extension 2011 6 24 68. File tax extension 2011 3 67. File tax extension 2011 7 67. File tax extension 2011 2 66. File tax extension 2011 6 66. File tax extension 2011 1 65. File tax extension 2011 6 65. File tax extension 2011 2 64. File tax extension 2011 7 64. File tax extension 2011 3 63. File tax extension 2011 9 25 67. File tax extension 2011 9 67. File tax extension 2011 3 66. File tax extension 2011 7 66. File tax extension 2011 2 65. File tax extension 2011 6 65. File tax extension 2011 1 64. File tax extension 2011 6 64. File tax extension 2011 2 63. File tax extension 2011 7 63. File tax extension 2011 3 26 67. File tax extension 2011 5 66. File tax extension 2011 9 66. File tax extension 2011 3 65. File tax extension 2011 7 65. File tax extension 2011 2 64. File tax extension 2011 6 64. File tax extension 2011 1 63. File tax extension 2011 6 63. File tax extension 2011 2 62. File tax extension 2011 8 27 67. File tax extension 2011 2 66. File tax extension 2011 6 65. File tax extension 2011 9 65. File tax extension 2011 3 64. File tax extension 2011 7 64. File tax extension 2011 2 63. File tax extension 2011 6 63. File tax extension 2011 1 62. File tax extension 2011 7 62. File tax extension 2011 2 28 66. File tax extension 2011 9 66. File tax extension 2011 2 65. File tax extension 2011 6 64. File tax extension 2011 9 64. File tax extension 2011 3 63. File tax extension 2011 7 63. File tax extension 2011 2 62. File tax extension 2011 7 62. File tax extension 2011 1 61. File tax extension 2011 7 29 66. File tax extension 2011 6 65. File tax extension 2011 9 65. File tax extension 2011 2 64. File tax extension 2011 6 63. File tax extension 2011 9 63. File tax extension 2011 3 62. File tax extension 2011 8 62. File tax extension 2011 2 61. File tax extension 2011 7 61. File tax extension 2011 2 30 66. File tax extension 2011 3 65. File tax extension 2011 6 64. File tax extension 2011 9 64. File tax extension 2011 2 63. File tax extension 2011 6 62. File tax extension 2011 9 62. File tax extension 2011 3 61. File tax extension 2011 8 61. File tax extension 2011 2 60. File tax extension 2011 7 31 66. File tax extension 2011 1 65. File tax extension 2011 3 64. File tax extension 2011 6 63. File tax extension 2011 9 63. File tax extension 2011 2 62. File tax extension 2011 6 62. File tax extension 2011 0 61. File tax extension 2011 4 60. File tax extension 2011 8 60. File tax extension 2011 2 32 65. File tax extension 2011 8 65. File tax extension 2011 1 64. File tax extension 2011 3 63. File tax extension 2011 6 62. File tax extension 2011 9 62. File tax extension 2011 2 61. File tax extension 2011 6 61. File tax extension 2011 0 60. File tax extension 2011 4 59. File tax extension 2011 8 33 65. File tax extension 2011 6 64. File tax extension 2011 8 64. File tax extension 2011 1 63. File tax extension 2011 3 62. File tax extension 2011 6 61. File tax extension 2011 9 61. File tax extension 2011 3 60. File tax extension 2011 6 60. File tax extension 2011 0 59. File tax extension 2011 4 34 65. File tax extension 2011 4 64. File tax extension 2011 6 63. File tax extension 2011 8 63. File tax extension 2011 1 62. File tax extension 2011 3 61. File tax extension 2011 6 60. File tax extension 2011 9 60. File tax extension 2011 3 59. File tax extension 2011 6 59. File tax extension 2011 0 35 65. File tax extension 2011 2 64. File tax extension 2011 4 63. File tax extension 2011 6 62. File tax extension 2011 8 62. File tax extension 2011 1 61. File tax extension 2011 4 60. File tax extension 2011 6 59. File tax extension 2011 9 59. File tax extension 2011 3 58. File tax extension 2011 6 36 65. File tax extension 2011 0 64. File tax extension 2011 2 63. File tax extension 2011 4 62. File tax extension 2011 6 61. File tax extension 2011 9 61. File tax extension 2011 1 60. File tax extension 2011 4 59. File tax extension 2011 6 59. File tax extension 2011 0 58. File tax extension 2011 3 37 64. File tax extension 2011 9 64. File tax extension 2011 0 63. File tax extension 2011 2 62. File tax extension 2011 4 61. File tax extension 2011 6 60. File tax extension 2011 9 60. File tax extension 2011 1 59. File tax extension 2011 4 58. File tax extension 2011 7 58. File tax extension 2011 0 38 64. File tax extension 2011 7 63. File tax extension 2011 9 63. File tax extension 2011 0 62. File tax extension 2011 2 61. File tax extension 2011 4 60. File tax extension 2011 6 59. File tax extension 2011 9 59. File tax extension 2011 1 58. File tax extension 2011 4 57. File tax extension 2011 7 39 64. File tax extension 2011 6 63. File tax extension 2011 7 62. File tax extension 2011 9 62. File tax extension 2011 1 61. File tax extension 2011 2 60. File tax extension 2011 4 59. File tax extension 2011 6 58. File tax extension 2011 9 58. File tax extension 2011 1 57. File tax extension 2011 4 40 64. File tax extension 2011 4 63. File tax extension 2011 6 62. File tax extension 2011 7 61. File tax extension 2011 9 61. File tax extension 2011 1 60. File tax extension 2011 2 59. File tax extension 2011 4 58. File tax extension 2011 7 57. File tax extension 2011 9 57. File tax extension 2011 1 41 64. File tax extension 2011 3 63. File tax extension 2011 5 62. File tax extension 2011 6 61. File tax extension 2011 7 60. File tax extension 2011 9 60. File tax extension 2011 1 59. File tax extension 2011 3 58. File tax extension 2011 5 57. File tax extension 2011 7 56. File tax extension 2011 9 42 64. File tax extension 2011 2 63. File tax extension 2011 3 62. File tax extension 2011 5 61. File tax extension 2011 6 60. File tax extension 2011 8 59. File tax extension 2011 9 59. File tax extension 2011 1 58. File tax extension 2011 3 57. File tax extension 2011 5 56. File tax extension 2011 7 43 64. File tax extension 2011 1 63. File tax extension 2011 2 62. File tax extension 2011 4 61. File tax extension 2011 5 60. File tax extension 2011 6 59. File tax extension 2011 8 58. File tax extension 2011 9 58. File tax extension 2011 1 57. File tax extension 2011 3 56. File tax extension 2011 5 44 64. File tax extension 2011 0 63. File tax extension 2011 1 62. File tax extension 2011 2 61. File tax extension 2011 4 60. File tax extension 2011 5 59. File tax extension 2011 6 58. File tax extension 2011 8 57. File tax extension 2011 9 57. File tax extension 2011 1 56. File tax extension 2011 3 45 64. File tax extension 2011 0 63. File tax extension 2011 0 62. File tax extension 2011 2 61. File tax extension 2011 3 60. File tax extension 2011 4 59. File tax extension 2011 5 58. File tax extension 2011 6 57. File tax extension 2011 8 56. File tax extension 2011 9 56. File tax extension 2011 1 46 63. File tax extension 2011 9 63. File tax extension 2011 0 62. File tax extension 2011 1 61. File tax extension 2011 2 60. File tax extension 2011 3 59. File tax extension 2011 4 58. File tax extension 2011 5 57. File tax extension 2011 7 56. File tax extension 2011 8 56. File tax extension 2011 0 47 63. File tax extension 2011 8 62. File tax extension 2011 9 62. File tax extension 2011 0 61. File tax extension 2011 1 60. File tax extension 2011 2 59. File tax extension 2011 3 58. File tax extension 2011 4 57. File tax extension 2011 5 56. File tax extension 2011 7 55. File tax extension 2011 8 48 63. File tax extension 2011 7 62. File tax extension 2011 8 61. File tax extension 2011 9 61. File tax extension 2011 0 60. File tax extension 2011 1 59. File tax extension 2011 2 58. File tax extension 2011 3 57. File tax extension 2011 4 56. File tax extension 2011 5 55. File tax extension 2011 7 49 63. File tax extension 2011 7 62. File tax extension 2011 8 61. File tax extension 2011 8 60. File tax extension 2011 9 60. File tax extension 2011 0 59. File tax extension 2011 1 58. File tax extension 2011 2 57. File tax extension 2011 3 56. File tax extension 2011 4 55. File tax extension 2011 6 50 63. File tax extension 2011 6 62. File tax extension 2011 7 61. File tax extension 2011 8 60. File tax extension 2011 8 59. File tax extension 2011 9 59. File tax extension 2011 0 58. File tax extension 2011 1 57. File tax extension 2011 2 56. File tax extension 2011 3 55. File tax extension 2011 4 51 63. File tax extension 2011 6 62. File tax extension 2011 6 61. File tax extension 2011 7 60. File tax extension 2011 8 59. File tax extension 2011 9 58. File tax extension 2011 9 58. File tax extension 2011 0 57. File tax extension 2011 1 56. File tax extension 2011 2 55. File tax extension 2011 3 52 63. File tax extension 2011 5 62. File tax extension 2011 6 61. File tax extension 2011 7 60. File tax extension 2011 7 59. File tax extension 2011 8 58. File tax extension 2011 9 58. File tax extension 2011 0 57. File tax extension 2011 1 56. File tax extension 2011 1 55. File tax extension 2011 2 53 63. File tax extension 2011 5 62. File tax extension 2011 5 61. File tax extension 2011 6 60. File tax extension 2011 7 59. File tax extension 2011 7 58. File tax extension 2011 8 57. File tax extension 2011 9 57. File tax extension 2011 0 56. File tax extension 2011 1 55. File tax extension 2011 2 54 63. File tax extension 2011 5 62. File tax extension 2011 5 61. File tax extension 2011 6 60. File tax extension 2011 6 59. File tax extension 2011 7 58. File tax extension 2011 8 57. File tax extension 2011 8 56. File tax extension 2011 9 56. File tax extension 2011 0 55. File tax extension 2011 1 55 63. File tax extension 2011 4 62. File tax extension 2011 5 61. File tax extension 2011 5 60. File tax extension 2011 6 59. File tax extension 2011 6 58. File tax extension 2011 7 57. File tax extension 2011 8 56. File tax extension 2011 8 55. File tax extension 2011 9 55. File tax extension 2011 0 56 63. File tax extension 2011 4 62. File tax extension 2011 4 61. File tax extension 2011 5 60. File tax extension 2011 5 59. File tax extension 2011 6 58. File tax extension 2011 7 57. File tax extension 2011 7 56. File tax extension 2011 8 55. File tax extension 2011 9 54. File tax extension 2011 9 57 63. File tax extension 2011 4 62. File tax extension 2011 4 61. File tax extension 2011 5 60. File tax extension 2011 5 59. File tax extension 2011 6 58. File tax extension 2011 6 57. File tax extension 2011 7 56. File tax extension 2011 7 55. File tax extension 2011 8 54. File tax extension 2011 9 58 63. File tax extension 2011 3 62. File tax extension 2011 4 61. File tax extension 2011 4 60. File tax extension 2011 5 59. File tax extension 2011 5 58. File tax extension 2011 6 57. File tax extension 2011 6 56. File tax extension 2011 7 55. File tax extension 2011 8 54. File tax extension 2011 8 59 63. File tax extension 2011 3 62. File tax extension 2011 3 61. File tax extension 2011 4 60. File tax extension 2011 4 59. File tax extension 2011 5 58. File tax extension 2011 5 57. File tax extension 2011 6 56. File tax extension 2011 7 55. File tax extension 2011 7 54. File tax extension 2011 8 Appendix C. File tax extension 2011 (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 tax extension 2011 3 62. File tax extension 2011 3 61. File tax extension 2011 4 60. File tax extension 2011 4 59. File tax extension 2011 5 58. File tax extension 2011 5 57. File tax extension 2011 6 56. File tax extension 2011 6 55. File tax extension 2011 7 54. File tax extension 2011 7 61 63. File tax extension 2011 3 62. File tax extension 2011 3 61. File tax extension 2011 3 60. File tax extension 2011 4 59. File tax extension 2011 4 58. File tax extension 2011 5 57. File tax extension 2011 5 56. File tax extension 2011 6 55. File tax extension 2011 6 54. File tax extension 2011 7 62 63. File tax extension 2011 2 62. File tax extension 2011 3 61. File tax extension 2011 3 60. File tax extension 2011 4 59. File tax extension 2011 4 58. File tax extension 2011 4 57. File tax extension 2011 5 56. File tax extension 2011 5 55. File tax extension 2011 6 54. File tax extension 2011 7 63 63. File tax extension 2011 2 62. File tax extension 2011 3 61. File tax extension 2011 3 60. File tax extension 2011 3 59. File tax extension 2011 4 58. File tax extension 2011 4 57. File tax extension 2011 5 56. File tax extension 2011 5 55. File tax extension 2011 6 54. File tax extension 2011 6 64 63. File tax extension 2011 2 62. File tax extension 2011 2 61. File tax extension 2011 3 60. File tax extension 2011 3 59. File tax extension 2011 4 58. File tax extension 2011 4 57. File tax extension 2011 4 56. File tax extension 2011 5 55. File tax extension 2011 5 54. File tax extension 2011 6 65 63. File tax extension 2011 2 62. File tax extension 2011 2 61. File tax extension 2011 3 60. File tax extension 2011 3 59. File tax extension 2011 3 58. File tax extension 2011 4 57. File tax extension 2011 4 56. File tax extension 2011 5 55. File tax extension 2011 5 54. File tax extension 2011 6 66 63. File tax extension 2011 2 62. File tax extension 2011 2 61. File tax extension 2011 2 60. File tax extension 2011 3 59. File tax extension 2011 3 58. File tax extension 2011 4 57. File tax extension 2011 4 56. File tax extension 2011 4 55. File tax extension 2011 5 54. File tax extension 2011 5 67 63. File tax extension 2011 2 62. File tax extension 2011 2 61. File tax extension 2011 2 60. File tax extension 2011 3 59. File tax extension 2011 3 58. File tax extension 2011 3 57. File tax extension 2011 4 56. File tax extension 2011 4 55. File tax extension 2011 5 54. File tax extension 2011 5 68 63. File tax extension 2011 1 62. File tax extension 2011 2 61. File tax extension 2011 2 60. File tax extension 2011 2 59. File tax extension 2011 3 58. File tax extension 2011 3 57. File tax extension 2011 4 56. File tax extension 2011 4 55. File tax extension 2011 4 54. File tax extension 2011 5 69 63. File tax extension 2011 1 62. File tax extension 2011 2 61. File tax extension 2011 2 60. File tax extension 2011 2 59. File tax extension 2011 3 58. File tax extension 2011 3 57. File tax extension 2011 3 56. File tax extension 2011 4 55. File tax extension 2011 4 54. File tax extension 2011 5 70 63. File tax extension 2011 1 62. File tax extension 2011 2 61. File tax extension 2011 2 60. File tax extension 2011 2 59. File tax extension 2011 3 58. File tax extension 2011 3 57. File tax extension 2011 3 56. File tax extension 2011 4 55. File tax extension 2011 4 54. File tax extension 2011 4 71 63. File tax extension 2011 1 62. File tax extension 2011 1 61. File tax extension 2011 2 60. File tax extension 2011 2 59. File tax extension 2011 2 58. File tax extension 2011 3 57. File tax extension 2011 3 56. File tax extension 2011 4 55. File tax extension 2011 4 54. File tax extension 2011 4 72 63. File tax extension 2011 1 62. File tax extension 2011 1 61. File tax extension 2011 2 60. File tax extension 2011 2 59. File tax extension 2011 2 58. File tax extension 2011 3 57. File tax extension 2011 3 56. File tax extension 2011 3 55. File tax extension 2011 4 54. File tax extension 2011 4 73 63. File tax extension 2011 1 62. File tax extension 2011 1 61. File tax extension 2011 2 60. File tax extension 2011 2 59. File tax extension 2011 2 58. File tax extension 2011 3 57. File tax extension 2011 3 56. File tax extension 2011 3 55. File tax extension 2011 4 54. File tax extension 2011 4 74 63. File tax extension 2011 1 62. File tax extension 2011 1 61. File tax extension 2011 2 60. File tax extension 2011 2 59. File tax extension 2011 2 58. File tax extension 2011 2 57. File tax extension 2011 3 56. File tax extension 2011 3 55. File tax extension 2011 4 54. File tax extension 2011 4 75 63. File tax extension 2011 1 62. File tax extension 2011 1 61. File tax extension 2011 1 60. File tax extension 2011 2 59. File tax extension 2011 2 58. File tax extension 2011 2 57. File tax extension 2011 3 56. File tax extension 2011 3 55. File tax extension 2011 3 54. File tax extension 2011 4 76 63. File tax extension 2011 1 62. File tax extension 2011 1 61. File tax extension 2011 1 60. File tax extension 2011 2 59. File tax extension 2011 2 58. File tax extension 2011 2 57. File tax extension 2011 3 56. File tax extension 2011 3 55. File tax extension 2011 3 54. File tax extension 2011 4 77 63. File tax extension 2011 1 62. File tax extension 2011 1 61. File tax extension 2011 1 60. File tax extension 2011 2 59. File tax extension 2011 2 58. File tax extension 2011 2 57. File tax extension 2011 3 56. File tax extension 2011 3 55. File tax extension 2011 3 54. File tax extension 2011 4 78 63. File tax extension 2011 1 62. File tax extension 2011 1 61. File tax extension 2011 1 60. File tax extension 2011 2 59. File tax extension 2011 2 58. File tax extension 2011 2 57. File tax extension 2011 3 56. File tax extension 2011 3 55. File tax extension 2011 3 54. File tax extension 2011 4 79 63. File tax extension 2011 1 62. File tax extension 2011 1 61. File tax extension 2011 1 60. File tax extension 2011 2 59. File tax extension 2011 2 58. File tax extension 2011 2 57. File tax extension 2011 2 56. File tax extension 2011 3 55. File tax extension 2011 3 54. File tax extension 2011 3 80 63. File tax extension 2011 1 62. File tax extension 2011 1 61. File tax extension 2011 1 60. File tax extension 2011 1 59. File tax extension 2011 2 58. File tax extension 2011 2 57. File tax extension 2011 2 56. File tax extension 2011 3 55. File tax extension 2011 3 54. File tax extension 2011 3 81 63. File tax extension 2011 1 62. File tax extension 2011 1 61. File tax extension 2011 1 60. File tax extension 2011 1 59. File tax extension 2011 2 58. File tax extension 2011 2 57. File tax extension 2011 2 56. File tax extension 2011 3 55. File tax extension 2011 3 54. File tax extension 2011 3 82 63. File tax extension 2011 1 62. File tax extension 2011 1 61. File tax extension 2011 1 60. File tax extension 2011 1 59. File tax extension 2011 2 58. File tax extension 2011 2 57. File tax extension 2011 2 56. File tax extension 2011 3 55. File tax extension 2011 3 54. File tax extension 2011 3 83 63. File tax extension 2011 1 62. File tax extension 2011 1 61. File tax extension 2011 1 60. File tax extension 2011 1 59. File tax extension 2011 2 58. File tax extension 2011 2 57. File tax extension 2011 2 56. File tax extension 2011 3 55. File tax extension 2011 3 54. File tax extension 2011 3 84 63. File tax extension 2011 0 62. File tax extension 2011 1 61. File tax extension 2011 1 60. File tax extension 2011 1 59. File tax extension 2011 2 58. File tax extension 2011 2 57. File tax extension 2011 2 56. File tax extension 2011 3 55. File tax extension 2011 3 54. File tax extension 2011 3 85 63. File tax extension 2011 0 62. File tax extension 2011 1 61. File tax extension 2011 1 60. File tax extension 2011 1 59. File tax extension 2011 2 58. File tax extension 2011 2 57. File tax extension 2011 2 56. File tax extension 2011 3 55. File tax extension 2011 3 54. File tax extension 2011 3 86 63. File tax extension 2011 0 62. File tax extension 2011 1 61. File tax extension 2011 1 60. File tax extension 2011 1 59. File tax extension 2011 2 58. File tax extension 2011 2 57. File tax extension 2011 2 56. File tax extension 2011 2 55. File tax extension 2011 3 54. File tax extension 2011 3 87 63. File tax extension 2011 0 62. File tax extension 2011 1 61. File tax extension 2011 1 60. File tax extension 2011 1 59. File tax extension 2011 2 58. File tax extension 2011 2 57. File tax extension 2011 2 56. File tax extension 2011 2 55. File tax extension 2011 3 54. File tax extension 2011 3 88 63. File tax extension 2011 0 62. File tax extension 2011 1 61. File tax extension 2011 1 60. File tax extension 2011 1 59. File tax extension 2011 2 58. File tax extension 2011 2 57. File tax extension 2011 2 56. File tax extension 2011 2 55. File tax extension 2011 3 54. File tax extension 2011 3 89 63. File tax extension 2011 0 62. File tax extension 2011 1 61. File tax extension 2011 1 60. File tax extension 2011 1 59. File tax extension 2011 1 58. File tax extension 2011 2 57. File tax extension 2011 2 56. File tax extension 2011 2 55. File tax extension 2011 3 54. File tax extension 2011 3 90 63. File tax extension 2011 0 62. File tax extension 2011 1 61. File tax extension 2011 1 60. File tax extension 2011 1 59. File tax extension 2011 1 58. File tax extension 2011 2 57. File tax extension 2011 2 56. File tax extension 2011 2 55. File tax extension 2011 3 54. File tax extension 2011 3 91 63. File tax extension 2011 0 62. File tax extension 2011 1 61. File tax extension 2011 1 60. File tax extension 2011 1 59. File tax extension 2011 1 58. File tax extension 2011 2 57. File tax extension 2011 2 56. File tax extension 2011 2 55. File tax extension 2011 3 54. File tax extension 2011 3 92 63. File tax extension 2011 0 62. File tax extension 2011 1 61. File tax extension 2011 1 60. File tax extension 2011 1 59. File tax extension 2011 1 58. File tax extension 2011 2 57. File tax extension 2011 2 56. File tax extension 2011 2 55. File tax extension 2011 3 54. File tax extension 2011 3 93 63. File tax extension 2011 0 62. File tax extension 2011 1 61. File tax extension 2011 1 60. File tax extension 2011 1 59. File tax extension 2011 1 58. File tax extension 2011 2 57. File tax extension 2011 2 56. File tax extension 2011 2 55. File tax extension 2011 3 54. File tax extension 2011 3 94 63. File tax extension 2011 0 62. File tax extension 2011 1 61. File tax extension 2011 1 60. File tax extension 2011 1 59. File tax extension 2011 1 58. File tax extension 2011 2 57. File tax extension 2011 2 56. File tax extension 2011 2 55. File tax extension 2011 3 54. File tax extension 2011 3 95 63. File tax extension 2011 0 62. File tax extension 2011 1 61. File tax extension 2011 1 60. File tax extension 2011 1 59. File tax extension 2011 1 58. File tax extension 2011 2 57. File tax extension 2011 2 56. File tax extension 2011 2 55. File tax extension 2011 3 54. File tax extension 2011 3 96 63. File tax extension 2011 0 62. File tax extension 2011 1 61. File tax extension 2011 1 60. File tax extension 2011 1 59. File tax extension 2011 1 58. File tax extension 2011 2 57. File tax extension 2011 2 56. File tax extension 2011 2 55. File tax extension 2011 3 54. File tax extension 2011 3 97 63. File tax extension 2011 0 62. File tax extension 2011 1 61. File tax extension 2011 1 60. File tax extension 2011 1 59. File tax extension 2011 1 58. File tax extension 2011 2 57. File tax extension 2011 2 56. File tax extension 2011 2 55. File tax extension 2011 3 54. File tax extension 2011 3 98 63. File tax extension 2011 0 62. File tax extension 2011 1 61. File tax extension 2011 1 60. File tax extension 2011 1 59. File tax extension 2011 1 58. File tax extension 2011 2 57. File tax extension 2011 2 56. File tax extension 2011 2 55. File tax extension 2011 3 54. File tax extension 2011 3 99 63. File tax extension 2011 0 62. File tax extension 2011 1 61. File tax extension 2011 1 60. File tax extension 2011 1 59. File tax extension 2011 1 58. File tax extension 2011 2 57. File tax extension 2011 2 56. File tax extension 2011 2 55. File tax extension 2011 3 54. File tax extension 2011 3 Appendix C. File tax extension 2011 (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 tax extension 2011 0 62. File tax extension 2011 1 61. File tax extension 2011 1 60. File tax extension 2011 1 59. File tax extension 2011 1 58. File tax extension 2011 2 57. File tax extension 2011 2 56. File tax extension 2011 2 55. File tax extension 2011 3 54. File tax extension 2011 3 101 63. File tax extension 2011 0 62. File tax extension 2011 1 61. File tax extension 2011 1 60. File tax extension 2011 1 59. File tax extension 2011 1 58. File tax extension 2011 2 57. File tax extension 2011 2 56. File tax extension 2011 2 55. File tax extension 2011 3 54. File tax extension 2011 3 102 63. File tax extension 2011 0 62. File tax extension 2011 1 61. File tax extension 2011 1 60. File tax extension 2011 1 59. File tax extension 2011 1 58. File tax extension 2011 2 57. File tax extension 2011 2 56. File tax extension 2011 2 55. File tax extension 2011 3 54. File tax extension 2011 3 103 63. File tax extension 2011 0 62. File tax extension 2011 1 61. File tax extension 2011 1 60. File tax extension 2011 1 59. File tax extension 2011 1 58. File tax extension 2011 2 57. File tax extension 2011 2 56. File tax extension 2011 2 55. File tax extension 2011 3 54. File tax extension 2011 3 104 63. File tax extension 2011 0 62. File tax extension 2011 1 61. File tax extension 2011 1 60. File tax extension 2011 1 59. File tax extension 2011 1 58. File tax extension 2011 2 57. File tax extension 2011 2 56. File tax extension 2011 2 55. File tax extension 2011 3 54. File tax extension 2011 3 105 63. File tax extension 2011 0 62. File tax extension 2011 1 61. File tax extension 2011 1 60. File tax extension 2011 1 59. File tax extension 2011 1 58. File tax extension 2011 2 57. File tax extension 2011 2 56. File tax extension 2011 2 55. File tax extension 2011 3 54. File tax extension 2011 3 106 63. File tax extension 2011 0 62. File tax extension 2011 1 61. File tax extension 2011 1 60. File tax extension 2011 1 59. File tax extension 2011 1 58. File tax extension 2011 2 57. File tax extension 2011 2 56. File tax extension 2011 2 55. File tax extension 2011 3 54. File tax extension 2011 3 107 63. File tax extension 2011 0 62. File tax extension 2011 1 61. File tax extension 2011 1 60. File tax extension 2011 1 59. File tax extension 2011 1 58. File tax extension 2011 2 57. File tax extension 2011 2 56. File tax extension 2011 2 55. File tax extension 2011 3 54. File tax extension 2011 3 108 63. File tax extension 2011 0 62. File tax extension 2011 1 61. File tax extension 2011 1 60. File tax extension 2011 1 59. File tax extension 2011 1 58. File tax extension 2011 2 57. File tax extension 2011 2 56. File tax extension 2011 2 55. File tax extension 2011 3 54. File tax extension 2011 3 109 63. File tax extension 2011 0 62. File tax extension 2011 1 61. File tax extension 2011 1 60. File tax extension 2011 1 59. File tax extension 2011 1 58. File tax extension 2011 2 57. File tax extension 2011 2 56. File tax extension 2011 2 55. File tax extension 2011 3 54. File tax extension 2011 3 110 63. File tax extension 2011 0 62. File tax extension 2011 1 61. File tax extension 2011 1 60. File tax extension 2011 1 59. File tax extension 2011 1 58. File tax extension 2011 2 57. File tax extension 2011 2 56. File tax extension 2011 2 55. File tax extension 2011 3 54. File tax extension 2011 3 111 63. File tax extension 2011 0 62. File tax extension 2011 1 61. File tax extension 2011 1 60. File tax extension 2011 1 59. File tax extension 2011 1 58. File tax extension 2011 2 57. File tax extension 2011 2 56. File tax extension 2011 2 55. File tax extension 2011 3 54. File tax extension 2011 3 112 63. File tax extension 2011 0 62. File tax extension 2011 1 61. File tax extension 2011 1 60. File tax extension 2011 1 59. File tax extension 2011 1 58. File tax extension 2011 2 57. File tax extension 2011 2 56. File tax extension 2011 2 55. File tax extension 2011 3 54. File tax extension 2011 3 113 63. File tax extension 2011 0 62. File tax extension 2011 1 61. File tax extension 2011 1 60. File tax extension 2011 1 59. File tax extension 2011 1 58. File tax extension 2011 2 57. File tax extension 2011 2 56. File tax extension 2011 2 55. File tax extension 2011 3 54. File tax extension 2011 3 114 63. File tax extension 2011 0 62. File tax extension 2011 1 61. File tax extension 2011 1 60. File tax extension 2011 1 59. File tax extension 2011 1 58. File tax extension 2011 2 57. File tax extension 2011 2 56. File tax extension 2011 2 55. File tax extension 2011 3 54. File tax extension 2011 3 115+ 63. File tax extension 2011 0 62. File tax extension 2011 1 61. File tax extension 2011 1 60. File tax extension 2011 1 59. File tax extension 2011 1 58. File tax extension 2011 2 57. File tax extension 2011 2 56. File tax extension 2011 2 55. File tax extension 2011 3 54. File tax extension 2011 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 tax extension 2011 2 59. File tax extension 2011 7 59. File tax extension 2011 2 58. File tax extension 2011 8 58. File tax extension 2011 4 58. File tax extension 2011 0 57. File tax extension 2011 6 57. File tax extension 2011 3 57. File tax extension 2011 0 56. File tax extension 2011 7 31 59. File tax extension 2011 7 59. File tax extension 2011 2 58. File tax extension 2011 7 58. File tax extension 2011 2 57. File tax extension 2011 8 57. File tax extension 2011 4 57. File tax extension 2011 0 56. File tax extension 2011 6 56. File tax extension 2011 3 56. File tax extension 2011 0 32 59. File tax extension 2011 2 58. File tax extension 2011 7 58. File tax extension 2011 2 57. File tax extension 2011 7 57. File tax extension 2011 2 56. File tax extension 2011 8 56. File tax extension 2011 4 56. File tax extension 2011 0 55. File tax extension 2011 6 55. File tax extension 2011 3 33 58. File tax extension 2011 8 58. File tax extension 2011 2 57. File tax extension 2011 7 57. File tax extension 2011 2 56. File tax extension 2011 7 56. File tax extension 2011 2 55. File tax extension 2011 8 55. File tax extension 2011 4 55. File tax extension 2011 0 54. File tax extension 2011 7 34 58. File tax extension 2011 4 57. File tax extension 2011 8 57. File tax extension 2011 2 56. File tax extension 2011 7 56. File tax extension 2011 2 55. File tax extension 2011 7 55. File tax extension 2011 3 54. File tax extension 2011 8 54. File tax extension 2011 4 54. File tax extension 2011 0 35 58. File tax extension 2011 0 57. File tax extension 2011 4 56. File tax extension 2011 8 56. File tax extension 2011 2 55. File tax extension 2011 7 55. File tax extension 2011 2 54. File tax extension 2011 7 54. File tax extension 2011 3 53. File tax extension 2011 8 53. File tax extension 2011 4 36 57. File tax extension 2011 6 57. File tax extension 2011 0 56. File tax extension 2011 4 55. File tax extension 2011 8 55. File tax extension 2011 3 54. File tax extension 2011 7 54. File tax extension 2011 2 53. File tax extension 2011 7 53. File tax extension 2011 3 52. File tax extension 2011 8 37 57. File tax extension 2011 3 56. File tax extension 2011 6 56. File tax extension 2011 0 55. File tax extension 2011 4 54. File tax extension 2011 8 54. File tax extension 2011 3 53. File tax extension 2011 7 53. File tax extension 2011 2 52. File tax extension 2011 7 52. File tax extension 2011 3 38 57. File tax extension 2011 0 56. File tax extension 2011 3 55. File tax extension 2011 6 55. File tax extension 2011 0 54. File tax extension 2011 4 53. File tax extension 2011 8 53. File tax extension 2011 3 52. File tax extension 2011 7 52. File tax extension 2011 2 51. File tax extension 2011 7 39 56. File tax extension 2011 7 56. File tax extension 2011 0 55. File tax extension 2011 3 54. File tax extension 2011 7 54. File tax extension 2011 0 53. File tax extension 2011 4 52. File tax extension 2011 8 52. File tax extension 2011 3 51. File tax extension 2011 7 51. File tax extension 2011 2 40 56. File tax extension 2011 4 55. File tax extension 2011 7 55. File tax extension 2011 0 54. File tax extension 2011 3 53. File tax extension 2011 7 53. File tax extension 2011 0 52. File tax extension 2011 4 51. File tax extension 2011 8 51. File tax extension 2011 3 50. File tax extension 2011 8 41 56. File tax extension 2011 1 55. File tax extension 2011 4 54. File tax extension 2011 7 54. File tax extension 2011 0 53. File tax extension 2011 3 52. File tax extension 2011 7 52. File tax extension 2011 0 51. File tax extension 2011 4 50. File tax extension 2011 9 50. File tax extension 2011 3 42 55. File tax extension 2011 9 55. File tax extension 2011 2 54. File tax extension 2011 4 53. File tax extension 2011 7 53. File tax extension 2011 0 52. File tax extension 2011 3 51. File tax extension 2011 7 51. File tax extension 2011 1 50. File tax extension 2011 4 49. File tax extension 2011 9 43 55. File tax extension 2011 7 54. File tax extension 2011 9 54. File tax extension 2011 2 53. File tax extension 2011 4 52. File tax extension 2011 7 52. File tax extension 2011 0 51. File tax extension 2011 3 50. File tax extension 2011 7 50. File tax extension 2011 1 49. File tax extension 2011 5 44 55. File tax extension 2011 5 54. File tax extension 2011 7 53. File tax extension 2011 9 53. File tax extension 2011 2 52. File tax extension 2011 4 51. File tax extension 2011 7 51. File tax extension 2011 0 50. File tax extension 2011 4 49. File tax extension 2011 7 49. File tax extension 2011 1 45 55. File tax extension 2011 3 54. File tax extension 2011 5 53. File tax extension 2011 7 52. File tax extension 2011 9 52. File tax extension 2011 2 51. File tax extension 2011 5 50. File tax extension 2011 7 50. File tax extension 2011 0 49. File tax extension 2011 4 48. File tax extension 2011 7 46 55. File tax extension 2011 1 54. File tax extension 2011 3 53. File tax extension 2011 5 52. File tax extension 2011 7 52. File tax extension 2011 0 51. File tax extension 2011 2 50. File tax extension 2011 5 49. File tax extension 2011 8 49. File tax extension 2011 1 48. File tax extension 2011 4 47 55. File tax extension 2011 0 54. File tax extension 2011 1 53. File tax extension 2011 3 52. File tax extension 2011 5 51. File tax extension 2011 7 51. File tax extension 2011 0 50. File tax extension 2011 2 49. File tax extension 2011 5 48. File tax extension 2011 8 48. File tax extension 2011 1 48 54. File tax extension 2011 8 54. File tax extension 2011 0 53. File tax extension 2011 2 52. File tax extension 2011 3 51. File tax extension 2011 5 50. File tax extension 2011 8 50. File tax extension 2011 0 49. File tax extension 2011 2 48. File tax extension 2011 5 47. File tax extension 2011 8 Appendix C. File tax extension 2011 (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 tax extension 2011 7 53. File tax extension 2011 8 53. File tax extension 2011 0 52. File tax extension 2011 2 51. File tax extension 2011 4 50. File tax extension 2011 6 49. File tax extension 2011 8 49. File tax extension 2011 0 48. File tax extension 2011 2 47. File tax extension 2011 5 50 54. File tax extension 2011 6 53. File tax extension 2011 7 52. File tax extension 2011 9 52. File tax extension 2011 0 51. File tax extension 2011 2 50. File tax extension 2011 4 49. File tax extension 2011 6 48. File tax extension 2011 8 48. File tax extension 2011 0 47. File tax extension 2011 3 51 54. File tax extension 2011 5 53. File tax extension 2011 6 52. File tax extension 2011 7 51. File tax extension 2011 9 51. File tax extension 2011 0 50. File tax extension 2011 2 49. File tax extension 2011 4 48. File tax extension 2011 6 47. File tax extension 2011 8 47. File tax extension 2011 0 52 54. File tax extension 2011 4 53. File tax extension 2011 5 52. File tax extension 2011 6 51. File tax extension 2011 7 50. File tax extension 2011 9 50. File tax extension 2011 0 49. File tax extension 2011 2 48. File tax extension 2011 4 47. File tax extension 2011 6 46. File tax extension 2011 8 53 54. File tax extension 2011 3 53. File tax extension 2011 4 52. File tax extension 2011 5 51. File tax extension 2011 6 50. File tax extension 2011 8 49. File tax extension 2011 9 49. File tax extension 2011 1 48. File tax extension 2011 2 47. File tax extension 2011 4 46. File tax extension 2011 6 54 54. File tax extension 2011 2 53. File tax extension 2011 3 52. File tax extension 2011 4 51. File tax extension 2011 5 50. File tax extension 2011 6 49. File tax extension 2011 8 48. File tax extension 2011 9 48. File tax extension 2011 1 47. File tax extension 2011 2 46. File tax extension 2011 4 55 54. File tax extension 2011 1 53. File tax extension 2011 2 52. File tax extension 2011 3 51. File tax extension 2011 4 50. File tax extension 2011 5 49. File tax extension 2011 7 48. File tax extension 2011 8 47. File tax extension 2011 9 47. File tax extension 2011 1 46. File tax extension 2011 3 56 54. File tax extension 2011 0 53. File tax extension 2011 1 52. File tax extension 2011 2 51. File tax extension 2011 3 50. File tax extension 2011 4 49. File tax extension 2011 5 48. File tax extension 2011 7 47. File tax extension 2011 8 47. File tax extension 2011 0 46. File tax extension 2011 1 57 54. File tax extension 2011 0 53. File tax extension 2011 0 52. File tax extension 2011 1 51. File tax extension 2011 2 50. File tax extension 2011 3 49. File tax extension 2011 4 48. File tax extension 2011 6 47. File tax extension 2011 7 46. File tax extension 2011 8 46. File tax extension 2011 0 58 53. File tax extension 2011 9 53. File tax extension 2011 0 52. File tax extension 2011 1 51. File tax extension 2011 2 50. File tax extension 2011 3 49. File tax extension 2011 4 48. File tax extension 2011 5 47. File tax extension 2011 6 46. File tax extension 2011 7 45. File tax extension 2011 8 59 53. File tax extension 2011 8 52. File tax extension 2011 9 52. File tax extension 2011 0 51. File tax extension 2011 1 50. File tax extension 2011 2 49. File tax extension 2011 3 48. File tax extension 2011 4 47. File tax extension 2011 5 46. File tax extension 2011 6 45. File tax extension 2011 7 60 53. File tax extension 2011 8 52. File tax extension 2011 9 51. File tax extension 2011 9 51. File tax extension 2011 0 50. File tax extension 2011 1 49. File tax extension 2011 2 48. File tax extension 2011 3 47. File tax extension 2011 4 46. File tax extension 2011 5 45. File tax extension 2011 6 61 53. File tax extension 2011 8 52. File tax extension 2011 8 51. File tax extension 2011 9 51. File tax extension 2011 0 50. File tax extension 2011 0 49. File tax extension 2011 1 48. File tax extension 2011 2 47. File tax extension 2011 3 46. File tax extension 2011 4 45. File tax extension 2011 5 62 53. File tax extension 2011 7 52. File tax extension 2011 8 51. File tax extension 2011 8 50. File tax extension 2011 9 50. File tax extension 2011 0 49. File tax extension 2011 1 48. File tax extension 2011 1 47. File tax extension 2011 2 46. File tax extension 2011 3 45. File tax extension 2011 4 63 53. File tax extension 2011 7 52. File tax extension 2011 7 51. File tax extension 2011 8 50. File tax extension 2011 9 49. File tax extension 2011 9 49. File tax extension 2011 0 48. File tax extension 2011 1 47. File tax extension 2011 2 46. File tax extension 2011 3 45. File tax extension 2011 3 64 53. File tax extension 2011 6 52. File tax extension 2011 7 51. File tax extension 2011 8 50. File tax extension 2011 8 49. File tax extension 2011 9 48. File tax extension 2011 9 48. File tax extension 2011 0 47. File tax extension 2011 1 46. File tax extension 2011 2 45. File tax extension 2011 3 65 53. File tax extension 2011 6 52. File tax extension 2011 7 51. File tax extension 2011 7 50. File tax extension 2011 8 49. File tax extension 2011 8 48. File tax extension 2011 9 48. File tax extension 2011 0 47. File tax extension 2011 0 46. File tax extension 2011 1 45. File tax extension 2011 2 66 53. File tax extension 2011 6 52. File tax extension 2011 6 51. File tax extension 2011 7 50. File tax extension 2011 7 49. File tax extension 2011 8 48. File tax extension 2011 9 47. File tax extension 2011 9 47. File tax extension 2011 0 46. File tax extension 2011 1 45. File tax extension 2011 1 67 53. File tax extension 2011 6 52. File tax extension 2011 6 51. File tax extension 2011 7 50. File tax extension 2011 7 49. File tax extension 2011 8 48. File tax extension 2011 8 47. File tax extension 2011 9 46. File tax extension 2011 9 46. File tax extension 2011 0 45. File tax extension 2011 1 68 53. File tax extension 2011 5 52. File tax extension 2011 6 51. File tax extension 2011 6 50. File tax extension 2011 7 49. File tax extension 2011 7 48. File tax extension 2011 8 47. File tax extension 2011 8 46. File tax extension 2011 9 46. File tax extension 2011 0 45. File tax extension 2011 0 69 53. File tax extension 2011 5 52. File tax extension 2011 6 51. File tax extension 2011 6 50. File tax extension 2011 6 49. File tax extension 2011 7 48. File tax extension 2011 7 47. File tax extension 2011 8 46. File tax extension 2011 9 45. File tax extension 2011 9 45. File tax extension 2011 0 70 53. File tax extension 2011 5 52. File tax extension 2011 5 51. File tax extension 2011 6 50. File tax extension 2011 6 49. File tax extension 2011 7 48. File tax extension 2011 7 47. File tax extension 2011 8 46. File tax extension 2011 8 45. File tax extension 2011 9 44. File tax extension 2011 9 71 53. File tax extension 2011 5 52. File tax extension 2011 5 51. File tax extension 2011 6 50. File tax extension 2011 6 49. File tax extension 2011 6 48. File tax extension 2011 7 47. File tax extension 2011 7 46. File tax extension 2011 8 45. File tax extension 2011 9 44. File tax extension 2011 9 72 53. File tax extension 2011 5 52. File tax extension 2011 5 51. File tax extension 2011 5 50. File tax extension 2011 6 49. File tax extension 2011 6 48. File tax extension 2011 7 47. File tax extension 2011 7 46. File tax extension 2011 8 45. File tax extension 2011 8 44. File tax extension 2011 9 73 53. File tax extension 2011 4 52. File tax extension 2011 5 51. File tax extension 2011 5 50. File tax extension 2011 6 49. File tax extension 2011 6 48. File tax extension 2011 6 47. File tax extension 2011 7 46. File tax extension 2011 7 45. File tax extension 2011 8 44. File tax extension 2011 8 74 53. File tax extension 2011 4 52. File tax extension 2011 5 51. File tax extension 2011 5 50. File tax extension 2011 5 49. File tax extension 2011 6 48. File tax extension 2011 6 47. File tax extension 2011 7 46. File tax extension 2011 7 45. File tax extension 2011 8 44. File tax extension 2011 8 75 53. File tax extension 2011 4 52. File tax extension 2011 5 51. File tax extension 2011 5 50. File tax extension 2011 5 49. File tax extension 2011 6 48. File tax extension 2011 6 47. File tax extension 2011 7 46. File tax extension 2011 7 45. File tax extension 2011 7 44. File tax extension 2011 8 76 53. File tax extension 2011 4 52. File tax extension 2011 4 51. File tax extension 2011 5 50. File tax extension 2011 5 49. File tax extension 2011 6 48. File tax extension 2011 6 47. File tax extension 2011 6 46. File tax extension 2011 7 45. File tax extension 2011 7 44. File tax extension 2011 8 77 53. File tax extension 2011 4 52. File tax extension 2011 4 51. File tax extension 2011 5 50. File tax extension 2011 5 49. File tax extension 2011 5 48. File tax extension 2011 6 47. File tax extension 2011 6 46. File tax extension 2011 7 45. File tax extension 2011 7 44. File tax extension 2011 8 78 53. File tax extension 2011 4 52. File tax extension 2011 4 51. File tax extension 2011 5 50. File tax extension 2011 5 49. File tax extension 2011 5 48. File tax extension 2011 6 47. File tax extension 2011 6 46. File tax extension 2011 6 45. File tax extension 2011 7 44. File tax extension 2011 7 79 53. File tax extension 2011 4 52. File tax extension 2011 4 51. File tax extension 2011 5 50. File tax extension 2011 5 49. File tax extension 2011 5 48. File tax extension 2011 6 47. File tax extension 2011 6 46. File tax extension 2011 6 45. File tax extension 2011 7 44. File tax extension 2011 7 80 53. File tax extension 2011 4 52. File tax extension 2011 4 51. File tax extension 2011 4 50. File tax extension 2011 5 49. File tax extension 2011 5 48. File tax extension 2011 5 47. File tax extension 2011 6 46. File tax extension 2011 6 45. File tax extension 2011 7 44. File tax extension 2011 7 81 53. File tax extension 2011 4 52. File tax extension 2011 4 51. File tax extension 2011 4 50. File tax extension 2011 5 49. File tax extension 2011 5 48. File tax extension 2011 5 47. File tax extension 2011 6 46. File tax extension 2011 6 45. File tax extension 2011 7 44. File tax extension 2011 7 82 53. File tax extension 2011 4 52. File tax extension 2011 4 51. File tax extension 2011 4 50. File tax extension 2011 5 49. File tax extension 2011 5 48. File tax extension 2011 5 47. File tax extension 2011 6 46. File tax extension 2011 6 45. File tax extension 2011 6 44. File tax extension 2011 7 83 53. File tax extension 2011 4 52. File tax extension 2011 4 51. File tax extension 2011 4 50. File tax extension 2011 5 49. File tax extension 2011 5 48. File tax extension 2011 5 47. File tax extension 2011 6 46. File tax extension 2011 6 45. File tax extension 2011 6 44. File tax extension 2011 7 84 53. File tax extension 2011 4 52. File tax extension 2011 4 51. File tax extension 2011 4 50. File tax extension 2011 5 49. File tax extension 2011 5 48. File tax extension 2011 5 47. File tax extension 2011 6 46. File tax extension 2011 6 45. File tax extension 2011 6 44. File tax extension 2011 7 85 53. File tax extension 2011 3 52. File tax extension 2011 4 51. File tax extension 2011 4 50. File tax extension 2011 4 49. File tax extension 2011 5 48. File tax extension 2011 5 47. File tax extension 2011 5 46. File tax extension 2011 6 45. File tax extension 2011 6 44. File tax extension 2011 7 86 53. File tax extension 2011 3 52. File tax extension 2011 4 51. File tax extension 2011 4 50. File tax extension 2011 4 49. File tax extension 2011 5 48. File tax extension 2011 5 47. File tax extension 2011 5 46. File tax extension 2011 6 45. File tax extension 2011 6 44. File tax extension 2011 6 87 53. File tax extension 2011 3 52. File tax extension 2011 4 51. File tax extension 2011 4 50. File tax extension 2011 4 49. File tax extension 2011 5 48. File tax extension 2011 5 47. File tax extension 2011 5 46. File tax extension 2011 6 45. File tax extension 2011 6 44. File tax extension 2011 6 88 53. File tax extension 2011 3 52. File tax extension 2011 4 51. File tax extension 2011 4 50. File tax extension 2011 4 49. File tax extension 2011 5 48. File tax extension 2011 5 47. File tax extension 2011 5 46. File tax extension 2011 6 45. File tax extension 2011 6 44. File tax extension 2011 6 Appendix C. File tax extension 2011 (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 tax extension 2011 3 52. File tax extension 2011 4 51. File tax extension 2011 4 50. File tax extension 2011 4 49. File tax extension 2011 5 48. File tax extension 2011 5 47. File tax extension 2011 5 46. File tax extension 2011 6 45. File tax extension 2011 6 44. File tax extension 2011 6 90 53. File tax extension 2011 3 52. File tax extension 2011 4 51. File tax extension 2011 4 50. File tax extension 2011 4 49. File tax extension 2011 5 48. File tax extension 2011 5 47. File tax extension 2011 5 46. File tax extension 2011 6 45. File tax extension 2011 6 44. File tax extension 2011 6 91 53. File tax extension 2011 3 52. File tax extension 2011 4 51. File tax extension 2011 4 50. File tax extension 2011 4 49. File tax extension 2011 5 48. File tax extension 2011 5 47. File tax extension 2011 5 46. File tax extension 2011 6 45. File tax extension 2011 6 44. File tax extension 2011 6 92 53. File tax extension 2011 3 52. File tax extension 2011 4 51. File tax extension 2011 4 50. File tax extension 2011 4 49. File tax extension 2011 5 48. File tax extension 2011 5 47. File tax extension 2011 5 46. File tax extension 2011 6 45. File tax extension 2011 6 44. File tax extension 2011 6 93 53. File tax extension 2011 3 52. File tax extension 2011 4 51. File tax extension 2011 4 50. File tax extension 2011 4 49. File tax extension 2011 5 48. File tax extension 2011 5 47. File tax extension 2011 5 46. File tax extension 2011 6 45. File tax extension 2011 6 44. File tax extension 2011 6 94 53. File tax extension 2011 3 52. File tax extension 2011 4 51. File tax extension 2011 4 50. File tax extension 2011 4 49. File tax extension 2011 5 48. File tax extension 2011 5 47. File tax extension 2011 5 46. File tax extension 2011 6 45. File tax extension 2011 6 44. File tax extension 2011 6 95 53. File tax extension 2011 3 52. File tax extension 2011 4 51. File tax extension 2011 4 50. File tax extension 2011 4 49. File tax extension 2011 5 48. File tax extension 2011 5 47. File tax extension 2011 5 46. File tax extension 2011 5 45. File tax extension 2011 6 44. File tax extension 2011 6 96 53. File tax extension 2011 3 52. File tax extension 2011 4 51. File tax extension 2011 4 50. File tax extension 2011 4 49. File tax extension 2011 5 48. File tax extension 2011 5 47. File tax extension 2011 5 46. File tax extension 2011 5 45. File tax extension 2011 6 44. File tax extension 2011 6 97 53. File tax extension 2011 3 52. File tax extension 2011 4 51. File tax extension 2011 4 50. File tax extension 2011 4 49. File tax extension 2011 5 48. File tax extension 2011 5 47. File tax extension 2011 5 46. File tax extension 2011 5 45. File tax extension 2011 6 44. File tax extension 2011 6 98 53. File tax extension 2011 3 52. File tax extension 2011 4 51. File tax extension 2011 4 50. File tax extension 2011 4 49. File tax extension 2011 5 48. File tax extension 2011 5 47. File tax extension 2011 5 46. File tax extension 2011 5 45. File tax extension 2011 6 44. File tax extension 2011 6 99 53. File tax extension 2011 3 52. File tax extension 2011 4 51. File tax extension 2011 4 50. File tax extension 2011 4 49. File tax extension 2011 5 48. File tax extension 2011 5 47. File tax extension 2011 5 46. File tax extension 2011 5 45. File tax extension 2011 6 44. File tax extension 2011 6 100 53. File tax extension 2011 3 52. File tax extension 2011 4 51. File tax extension 2011 4 50. File tax extension 2011 4 49. File tax extension 2011 5 48. File tax extension 2011 5 47. File tax extension 2011 5 46. File tax extension 2011 5 45. File tax extension 2011 6 44. File tax extension 2011 6 101 53. File tax extension 2011 3 52. File tax extension 2011 4 51. File tax extension 2011 4 50. File tax extension 2011 4 49. File tax extension 2011 5 48. File tax extension 2011 5 47. File tax extension 2011 5 46. File tax extension 2011 5 45. File tax extension 2011 6 44. File tax extension 2011 6 102 53. File tax extension 2011 3 52. File tax extension 2011 4 51. File tax extension 2011 4 50. File tax extension 2011 4 49. File tax extension 2011 5 48. File tax extension 2011 5 47. File tax extension 2011 5 46. File tax extension 2011 5 45. File tax extension 2011 6 44. File tax extension 2011 6 103 53. File tax extension 2011 3 52. File tax extension 2011 4 51. File tax extension 2011 4 50. File tax extension 2011 4 49. File tax extension 2011 5 48. File tax extension 2011 5 47. File tax extension 2011 5 46. File tax extension 2011 5 45. File tax extension 2011 6 44. File tax extension 2011 6 104 53. File tax extension 2011 3 52. File tax extension 2011 4 51. File tax extension 2011 4 50. File tax extension 2011 4 49. File tax extension 2011 5 48. File tax extension 2011 5 47. File tax extension 2011 5 46. File tax extension 2011 5 45. File tax extension 2011 6 44. File tax extension 2011 6 105 53. File tax extension 2011 3 52. File tax extension 2011 4 51. File tax extension 2011 4 50. File tax extension 2011 4 49. File tax extension 2011 4 48. File tax extension 2011 5 47. File tax extension 2011 5 46. File tax extension 2011 5 45. File tax extension 2011 6 44. File tax extension 2011 6 106 53. File tax extension 2011 3 52. File tax extension 2011 4 51. File tax extension 2011 4 50. File tax extension 2011 4 49. File tax extension 2011 4 48. File tax extension 2011 5 47. File tax extension 2011 5 46. File tax extension 2011 5 45. File tax extension 2011 6 44. File tax extension 2011 6 107 53. File tax extension 2011 3 52. File tax extension 2011 4 51. File tax extension 2011 4 50. File tax extension 2011 4 49. File tax extension 2011 4 48. File tax extension 2011 5 47. File tax extension 2011 5 46. File tax extension 2011 5 45. File tax extension 2011 6 44. File tax extension 2011 6 108 53. File tax extension 2011 3 52. File tax extension 2011 4 51. File tax extension 2011 4 50. File tax extension 2011 4 49. File tax extension 2011 4 48. File tax extension 2011 5 47. File tax extension 2011 5 46. File tax extension 2011 5 45. File tax extension 2011 6 44. File tax extension 2011 6 109 53. File tax extension 2011 3 52. File tax extension 2011 4 51. File tax extension 2011 4 50. File tax extension 2011 4 49. File tax extension 2011 4 48. File tax extension 2011 5 47. File tax extension 2011 5 46. File tax extension 2011 5 45. File tax extension 2011 6 44. File tax extension 2011 6 110 53. File tax extension 2011 3 52. File tax extension 2011 4 51. File tax extension 2011 4 50. File tax extension 2011 4 49. File tax extension 2011 4 48. File tax extension 2011 5 47. File tax extension 2011 5 46. File tax extension 2011 5 45. File tax extension 2011 6 44. File tax extension 2011 6 111 53. File tax extension 2011 3 52. File tax extension 2011 4 51. File tax extension 2011 4 50. File tax extension 2011 4 49. File tax extension 2011 4 48. File tax extension 2011 5 47. File tax extension 2011 5 46. File tax extension 2011 5 45. File tax extension 2011 6 44. File tax extension 2011 6 112 53. File tax extension 2011 3 52. File tax extension 2011 4 51. File tax extension 2011 4 50. File tax extension 2011 4 49. File tax extension 2011 4 48. File tax extension 2011 5 47. File tax extension 2011 5 46. File tax extension 2011 5 45. File tax extension 2011 6 44. File tax extension 2011 6 113 53. File tax extension 2011 3 52. File tax extension 2011 4 51. File tax extension 2011 4 50. File tax extension 2011 4 49. File tax extension 2011 4 48. File tax extension 2011 5 47. File tax extension 2011 5 46. File tax extension 2011 5 45. File tax extension 2011 6 44. File tax extension 2011 6 114 53. File tax extension 2011 3 52. File tax extension 2011 4 51. File tax extension 2011 4 50. File tax extension 2011 4 49. File tax extension 2011 4 48. File tax extension 2011 5 47. File tax extension 2011 5 46. File tax extension 2011 5 45. File tax extension 2011 6 44. File tax extension 2011 6 115+ 53. File tax extension 2011 3 52. File tax extension 2011 4 51. File tax extension 2011 4 50. File tax extension 2011 4 49. File tax extension 2011 4 48. File tax extension 2011 5 47. File tax extension 2011 5 46. File tax extension 2011 5 45. File tax extension 2011 6 44. File tax extension 2011 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 tax extension 2011 2 49. File tax extension 2011 8 49. File tax extension 2011 3 48. File tax extension 2011 9 48. File tax extension 2011 5 48. File tax extension 2011 1 47. File tax extension 2011 7 47. File tax extension 2011 4 47. File tax extension 2011 1 46. File tax extension 2011 8 41 49. File tax extension 2011 8 49. File tax extension 2011 3 48. File tax extension 2011 8 48. File tax extension 2011 3 47. File tax extension 2011 9 47. File tax extension 2011 5 47. File tax extension 2011 1 46. File tax extension 2011 7 46. File tax extension 2011 4 46. File tax extension 2011 1 42 49. File tax extension 2011 3 48. File tax extension 2011 8 48. File tax extension 2011 3 47. File tax extension 2011 8 47. File tax extension 2011 3 46. File tax extension 2011 9 46. File tax extension 2011 5 46. File tax extension 2011 1 45. File tax extension 2011 8 45. File tax extension 2011 4 43 48. File tax extension 2011 9 48. File tax extension 2011 3 47. File tax extension 2011 8 47. File tax extension 2011 3 46. File tax extension 2011 8 46. File tax extension 2011 3 45. File tax extension 2011 9 45. File tax extension 2011 5 45. File tax extension 2011 1 44. File tax extension 2011 8 44 48. File tax extension 2011 5 47. File tax extension 2011 9 47. File tax extension 2011 3 46. File tax extension 2011 8 46. File tax extension 2011 3 45. File tax extension 2011 8 45. File tax extension 2011 4 44. File tax extension 2011 9 44. File tax extension 2011 5 44. File tax extension 2011 2 45 48. File tax extension 2011 1 47. File tax extension 2011 5 46. File tax extension 2011 9 46. File tax extension 2011 3 45. File tax extension 2011 8 45. File tax extension 2011 3 44. File tax extension 2011 8 44. File tax extension 2011 4 44. File tax extension 2011 0 43. File tax extension 2011 6 46 47. File tax extension 2011 7 47. File tax extension 2011 1 46. File tax extension 2011 5 45. File tax extension 2011 9 45. File tax extension 2011 4 44. File tax extension 2011 8 44. File tax extension 2011 3 43. File tax extension 2011 9 43. File tax extension 2011 4 43. File tax extension 2011 0 47 47. File tax extension 2011 4 46. File tax extension 2011 7 46. File tax extension 2011 1 45. File tax extension 2011 5 44. File tax extension 2011 9 44. File tax extension 2011 4 43. File tax extension 2011 9 43. File tax extension 2011 4 42. File tax extension 2011 9 42. File tax extension 2011 4 Appendix C. File tax extension 2011 (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 tax extension 2011 1 46. File tax extension 2011 4 45. File tax extension 2011 8 45. File tax extension 2011 1 44. File tax extension 2011 5 44. File tax extension 2011 0 43. File tax extension 2011 4 42. File tax extension 2011 9 42. File tax extension 2011 4 41. File tax extension 2011 9 49 46. File tax extension 2011 8 46. File tax extension 2011 1 45. File tax extension 2011 4 44. File tax extension 2011 8 44. File tax extension 2011 2 43. File tax extension 2011 6 43. File tax extension 2011 0 42. File tax extension 2011 4 41. File tax extension 2011 9 41. File tax extension 2011 4 50 46. File tax extension 2011 5 45. File tax extension 2011 8 45. File tax extension 2011 1 44. File tax extension 2011 4 43. File tax extension 2011 8 43. File tax extension 2011 2 42. File tax extension 2011 6 42. File tax extension 2011 0 41. File tax extension 2011 5 40. File tax extension 2011 9 51 46. File tax extension 2011 3 45. File tax extension 2011 5 44. File tax extension 2011 8 44. File tax extension 2011 1 43. File tax extension 2011 5 42. File tax extension 2011 8 42. File tax extension 2011 2 41. File tax extension 2011 6 41. File tax extension 2011 0 40. File tax extension 2011 5 52 46. File tax extension 2011 0 45. File tax extension 2011 3 44. File tax extension 2011 6 43. File tax extension 2011 8 43. File tax extension 2011 2 42. File tax extension 2011 5 41. File tax extension 2011 8 41. File tax extension 2011 2 40. File tax extension 2011 6 40. File tax extension 2011 1 53 45. File tax extension 2011 8 45. File tax extension 2011 1 44. File tax extension 2011 3 43. File tax extension 2011 6 42. File tax extension 2011 9 42. File tax extension 2011 2 41. File tax extension 2011 5 40. File tax extension 2011 9 40. File tax extension 2011 3 39. File tax extension 2011 7 54 45. File tax extension 2011 6 44. File tax extension 2011 8 44. File tax extension 2011 1 43. File tax extension 2011 3 42. File tax extension 2011 6 41. File tax extension 2011 9 41. File tax extension 2011 2 40. File tax extension 2011 5 39. File tax extension 2011 9 39. File tax extension 2011 3 55 45. File tax extension 2011 5 44. File tax extension 2011 7 43. File tax extension 2011 9 43. File tax extension 2011 1 42. File tax extension 2011 4 41. File tax extension 2011 6 40. File tax extension 2011 9 40. File tax extension 2011 2 39. File tax extension 2011 6 38. File tax extension 2011 9 56 45. File tax extension 2011 3 44. File tax extension 2011 5 43. File tax extension 2011 7 42. File tax extension 2011 9 42. File tax extension 2011 1 41. File tax extension 2011 4 40. File tax extension 2011 7 40. File tax extension 2011 0 39. File tax extension 2011 3 38. File tax extension 2011 6 57 45. File tax extension 2011 1 44. File tax extension 2011 3 43. File tax extension 2011 5 42. File tax extension 2011 7 41. File tax extension 2011 9 41. File tax extension 2011 2 40. File tax extension 2011 4 39. File tax extension 2011 7 39. File tax extension 2011 0 38. File tax extension 2011 3 58 45. File tax extension 2011 0 44. File tax extension 2011 2 43. File tax extension 2011 3 42. File tax extension 2011 5 41. File tax extension 2011 7 40. File tax extension 2011 9 40. File tax extension 2011 2 39. File tax extension 2011 4 38. File tax extension 2011 7 38. File tax extension 2011 0 59 44. File tax extension 2011 9 44. File tax extension 2011 0 43. File tax extension 2011 2 42. File tax extension 2011 4 41. File tax extension 2011 5 40. File tax extension 2011 7 40. File tax extension 2011 0 39. File tax extension 2011 2 38. File tax extension 2011 5 37. File tax extension 2011 8 60 44. File tax extension 2011 7 43. File tax extension 2011 9 43. File tax extension 2011 0 42. File tax extension 2011 2 41. File tax extension 2011 4 40. File tax extension 2011 6 39. File tax extension 2011 8 39. File tax extension 2011 0 38. File tax extension 2011 2 37. File tax extension 2011 5 61 44. File tax extension 2011 6 43. File tax extension 2011 8 42. File tax extension 2011 9 42. File tax extension 2011 1 41. File tax extension 2011 2 40. File tax extension 2011 4 39. File tax extension 2011 6 38. File tax extension 2011 8 38. File tax extension 2011 0 37. File tax extension 2011 3 62 44. File tax extension 2011 5 43. File tax extension 2011 7 42. File tax extension 2011 8 41. File tax extension 2011 9 41. File tax extension 2011 1 40. File tax extension 2011 3 39. File tax extension 2011 4 38. File tax extension 2011 6 37. File tax extension 2011 8 37. File tax extension 2011 1 63 44. File tax extension 2011 5 43. File tax extension 2011 6 42. File tax extension 2011 7 41. File tax extension 2011 8 41. File tax extension 2011 0 40. File tax extension 2011 1 39. File tax extension 2011 3 38. File tax extension 2011 5 37. File tax extension 2011 7 36. File tax extension 2011 9 64 44. File tax extension 2011 4 43. File tax extension 2011 5 42. File tax extension 2011 6 41. File tax extension 2011 7 40. File tax extension 2011 8 40. File tax extension 2011 0 39. File tax extension 2011 2 38. File tax extension 2011 3 37. File tax extension 2011 5 36. File tax extension 2011 7 65 44. File tax extension 2011 3 43. File tax extension 2011 4 42. File tax extension 2011 5 41. File tax extension 2011 6 40. File tax extension 2011 7 39. File tax extension 2011 9 39. File tax extension 2011 0 38. File tax extension 2011 2 37. File tax extension 2011 4 36. File tax extension 2011 6 66 44. File tax extension 2011 2 43. File tax extension 2011 3 42. File tax extension 2011 4 41. File tax extension 2011 5 40. File tax extension 2011 6 39. File tax extension 2011 8 38. File tax extension 2011 9 38. File tax extension 2011 1 37. File tax extension 2011 2 36. File tax extension 2011 4 67 44. File tax extension 2011 2 43. File tax extension 2011 3 42. File tax extension 2011 3 41. File tax extension 2011 4 40. File tax extension 2011 6 39. File tax extension 2011 7 38. File tax extension 2011 8 38. File tax extension 2011 0 37. File tax extension 2011 1 36. File tax extension 2011 3 68 44. File tax extension 2011 1 43. File tax extension 2011 2 42. File tax extension 2011 3 41. File tax extension 2011 4 40. File tax extension 2011 5 39. File tax extension 2011 6 38. File tax extension 2011 7 37. File tax extension 2011 9 37. File tax extension 2011 0 36. File tax extension 2011 2 69 44. File tax extension 2011 1 43. File tax extension 2011 1 42. File tax extension 2011 2 41. File tax extension 2011 3 40. File tax extension 2011 4 39. File tax extension 2011 5 38. File tax extension 2011 6 37. File tax extension 2011 8 36. File tax extension 2011 9 36. File tax extension 2011 0 70 44. File tax extension 2011 0 43. File tax extension 2011 1 42. File tax extension 2011 2 41. File tax extension 2011 3 40. File tax extension 2011 3 39. File tax extension 2011 4 38. File tax extension 2011 6 37. File tax extension 2011 7 36. File tax extension 2011 8 35. File tax extension 2011 9 71 44. File tax extension 2011 0 43. File tax extension 2011 0 42. File tax extension 2011 1 41. File tax extension 2011 2 40. File tax extension 2011 3 39. File tax extension 2011 4 38. File tax extension 2011 5 37. File tax extension 2011 6 36. File tax extension 2011 7 35. File tax extension 2011 9 72 43. File tax extension 2011 9 43. File tax extension 2011 0 42. File tax extension 2011 1 41. File tax extension 2011 1 40. File tax extension 2011 2 39. File tax extension 2011 3 38. File tax extension 2011 4 37. File tax extension 2011 5 36. File tax extension 2011 6 35. File tax extension 2011 8 73 43. File tax extension 2011 9 43. File tax extension 2011 0 42. File tax extension 2011 0 41. File tax extension 2011 1 40. File tax extension 2011 2 39. File tax extension 2011 3 38. File tax extension 2011 4 37. File tax extension 2011 5 36. File tax extension 2011 6 35. File tax extension 2011 7 74 43. File tax extension 2011 9 42. File tax extension 2011 9 42. File tax extension 2011 0 41. File tax extension 2011 1 40. File tax extension 2011 1 39. File tax extension 2011 2 38. File tax extension 2011 3 37. File tax extension 2011 4 36. File tax extension 2011 5 35. File tax extension 2011 6 75 43. File tax extension 2011 8 42. File tax extension 2011 9 42. File tax extension 2011 0 41. File tax extension 2011 0 40. File tax extension 2011 1 39. File tax extension 2011 2 38. File tax extension 2011 3 37. File tax extension 2011 4 36. File tax extension 2011 5 35. File tax extension 2011 6 76 43. File tax extension 2011 8 42. File tax extension 2011 9 41. File tax extension 2011 9 41. File tax extension 2011 0 40. File tax extension 2011 1 39. File tax extension 2011 1 38. File tax extension 2011 2 37. File tax extension 2011 3 36. File tax extension 2011 4 35. File tax extension 2011 5 77 43. File tax extension 2011 8 42. File tax extension 2011 9 41. File tax extension 2011 9 41. File tax extension 2011 0 40. File tax extension 2011 0 39. File tax extension 2011 1 38. File tax extension 2011 2 37. File tax extension 2011 3 36. File tax extension 2011 4 35. File tax extension 2011 5 78 43. File tax extension 2011 8 42. File tax extension 2011 8 41. File tax extension 2011 9 40. File tax extension 2011 9 40. File tax extension 2011 0 39. File tax extension 2011 1 38. File tax extension 2011 2 37. File tax extension 2011 2 36. File tax extension 2011 3 35. File tax extension 2011 4 79 43. File tax extension 2011 8 42. File tax extension 2011 8 41. File tax extension 2011 9 40. File tax extension 2011 9 40. File tax extension 2011 0 39. File tax extension 2011 1 38. File tax extension 2011 1 37. File tax extension 2011 2 36. File tax extension 2011 3 35. File tax extension 2011 4 80 43. File tax extension 2011 7 42. File tax extension 2011 8 41. File tax extension 2011 8 40. File tax extension 2011 9 40. File tax extension 2011 0 39. File tax extension 2011 0 38. File tax extension 2011 1 37. File tax extension 2011 2 36. File tax extension 2011 3 35. File tax extension 2011 4 81 43. File tax extension 2011 7 42. File tax extension 2011 8 41. File tax extension 2011 8 40. File tax extension 2011 9 39. File tax extension 2011 9 39. File tax extension 2011 0 38. File tax extension 2011 1 37. File tax extension 2011 2 36. File tax extension 2011 2 35. File tax extension 2011 3 82 43. File tax extension 2011 7 42. File tax extension 2011 8 41. File tax extension 2011 8 40. File tax extension 2011 9 39. File tax extension 2011 9 39. File tax extension 2011 0 38. File tax extension 2011 1 37. File tax extension 2011 1 36. File tax extension 2011 2 35. File tax extension 2011 3 83 43. File tax extension 2011 7 42. File tax extension 2011 8 41. File tax extension 2011 8 40. File tax extension 2011 9 39. File tax extension 2011 9 39. File tax extension 2011 0 38. File tax extension 2011 0 37. File tax extension 2011 1 36. File tax extension 2011 2 35. File tax extension 2011 3 84 43. File tax extension 2011 7 42. File tax extension 2011 7 41. File tax extension 2011 8 40. File tax extension 2011 8 39. File tax extension 2011 9 39. File tax extension 2011 0 38. File tax extension 2011 0 37. File tax extension 2011 1 36. File tax extension 2011 2 35. File tax extension 2011 3 85 43. File tax extension 2011 7 42. File tax extension 2011 7 41. File tax extension 2011 8 40. File tax extension 2011 8 39. File tax extension 2011 9 38. File tax extension 2011 9 38. File tax extension 2011 0 37. File tax extension 2011 1 36. File tax extension 2011 2 35. File tax extension 2011 2 86 43. File tax extension 2011 7 42. File tax extension 2011 7 41. File tax extension 2011 8 40. File tax extension 2011 8 39. File tax extension 2011 9 38. File tax extension 2011 9 38. File tax extension 2011 0 37. File tax extension 2011 1 36. File tax extension 2011 1 35. File tax extension 2011 2 87 43. File tax extension 2011 7 42. File tax extension 2011 7 41. File tax extension 2011 8 40. File tax extension 2011 8 39. File tax extension 2011 9 38. File tax extension 2011 9 38. File tax extension 2011 0 37. File tax extension 2011 0 36. File tax extension 2011 1 35. File tax extension 2011 2 Appendix C. File tax extension 2011 (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 tax extension 2011 7 42. File tax extension 2011 7 41. File tax extension 2011 8 40. File tax extension 2011 8 39. File tax extension 2011 9 38. File tax extension 2011 9 38. File tax extension 2011 0 37. File tax extension 2011 0 36. File tax extension 2011 1 35. File tax extension 2011 2 89 43. File tax extension 2011 7 42. File tax extension 2011 7 41. File tax extension 2011 7 40. File tax extension 2011 8 39. File tax extension 2011 8 38. File tax extension 2011 9 38. File tax extension 2011 0 37. File tax extension 2011 0 36. File tax extension 2011 1 35. File tax extension 2011 2 90 43. File tax extension 2011 7 42. File tax extension 2011 7 41. File tax extension 2011 7 40. File tax extension 2011 8 39. File tax extension 2011 8 38. File tax extension 2011 9 38. File tax extension 2011 0 37. File tax extension 2011 0 36. File tax extension 2011 1 35. File tax extension 2011 2 91 43. File tax extension 2011 7 42. File tax extension 2011 7 41. File tax extension 2011 7 40. File tax extension 2011 8 39. File tax extension 2011 8 38. File tax extension 2011 9 37. File tax extension 2011 9 37. File tax extension 2011 0 36. File tax extension 2011 1 35. File tax extension 2011 2 92 43. File tax extension 2011 7 42. File tax extension 2011 7 41. File tax extension 2011 7 40. File tax extension 2011 8 39. File tax extension 2011 8 38. File tax extension 2011 9 37. File tax extension 2011 9 37. File tax extension 2011 0 36. File tax extension 2011 1 35. File tax extension 2011 1 93 43. File tax extension 2011 7 42. File tax extension 2011 7 41. File tax extension 2011 7 40. File tax extension 2011 8 39. File tax extension 2011 8 38. File tax extension 2011 9 37. File tax extension 2011 9 37. File tax extension 2011 0 36. File tax extension 2011 1 35. File tax extension 2011 1 94 43. File tax extension 2011 7 42. File tax extension 2011 7 41. File tax extension 2011 7 40. File tax extension 2011 8 39. File tax extension 2011 8 38. File tax extension 2011 9 37. File tax extension 2011 9 37. File tax extension 2011 0 36. File tax extension 2011 1 35. File tax extension 2011 1 95 43. File tax extension 2011 6 42. File tax extension 2011 7 41. File tax extension 2011 7 40. File tax extension 2011 8 39. File tax extension 2011 8 38. File tax extension 2011 9 37. File tax extension 2011 9 37. File tax extension 2011 0 36. File tax extension 2011 1 35. File tax extension 2011 1 96 43. File tax extension 2011 6 42. File tax extension 2011 7 41. File tax extension 2011 7 40. File tax extension 2011 8 39. File tax extension 2011 8 38. File tax extension 2011 9 37. File tax extension 2011 9 37. File tax extension 2011 0 36. File tax extension 2011 1 35. File tax extension 2011 1 97 43. File tax extension 2011 6 42. File tax extension 2011 7 41. File tax extension 2011 7 40. File tax extension 2011 8 39. File tax extension 2011 8 38. File tax extension 2011 9 37. File tax extension 2011 9 37. File tax extension 2011 0 36. File tax extension 2011 1 35. File tax extension 2011 1 98 43. File tax extension 2011 6 42. File tax extension 2011 7 41. File tax extension 2011 7 40. File tax extension 2011 8 39. File tax extension 2011 8 38. File tax extension 2011 9 37. File tax extension 2011 9 37. File tax extension 2011 0 36. File tax extension 2011 0 35. File tax extension 2011 1 99 43. File tax extension 2011 6 42. File tax extension 2011 7 41. File tax extension 2011 7 40. File tax extension 2011 8 39. File tax extension 2011 8 38. File tax extension 2011 9 37. File tax extension 2011 9 37. File tax extension 2011 0 36. File tax extension 2011 0 35. File tax extension 2011 1 100 43. File tax extension 2011 6 42. File tax extension 2011 7 41. File tax extension 2011 7 40. File tax extension 2011 8 39. File tax extension 2011 8 38. File tax extension 2011 9 37. File tax extension 2011 9 37. File tax extension 2011 0 36. File tax extension 2011 0 35. File tax extension 2011 1 101 43. File tax extension 2011 6 42. File tax extension 2011 7 41. File tax extension 2011 7 40. File tax extension 2011 8 39. File tax extension 2011 8 38. File tax extension 2011 9 37. File tax extension 2011 9 37. File tax extension 2011 0 36. File tax extension 2011 0 35. File tax extension 2011 1 102 43. File tax extension 2011 6 42. File tax extension 2011 7 41. File tax extension 2011 7 40. File tax extension 2011 8 39. File tax extension 2011 8 38. File tax extension 2011 9 37. File tax extension 2011 9 37. File tax extension 2011 0 36. File tax extension 2011 0 35. File tax extension 2011 1 103 43. File tax extension 2011 6 42. File tax extension 2011 7 41. File tax extension 2011 7 40. File tax extension 2011 8 39. File tax extension 2011 8 38. File tax extension 2011 9 37. File tax extension 2011 9 37. File tax extension 2011 0 36. File tax extension 2011 0 35. File tax extension 2011 1 104 43. File tax extension 2011 6 42. File tax extension 2011 7 41. File tax extension 2011 7 40. File tax extension 2011 8 39. File tax extension 2011 8 38. File tax extension 2011 8 37. File tax extension 2011 9 37. File tax extension 2011 0 36. File tax extension 2011 0 35. File tax extension 2011 1 105 43. File tax extension 2011 6 42. File tax extension 2011 7 41. File tax extension 2011 7 40. File tax extension 2011 8 39. File tax extension 2011 8 38. File tax extension 2011 8 37. File tax extension 2011 9 37. File tax extension 2011 0 36. File tax extension 2011 0 35. File tax extension 2011 1 106 43. File tax extension 2011 6 42. File tax extension 2011 7 41. File tax extension 2011 7 40. File tax extension 2011 8 39. File tax extension 2011 8 38. File tax extension 2011 8 37. File tax extension 2011 9 37. File tax extension 2011 0 36. File tax extension 2011 0 35. File tax extension 2011 1 107 43. File tax extension 2011 6 42. File tax extension 2011 7 41. File tax extension 2011 7 40. File tax extension 2011 8 39. File tax extension 2011 8 38. File tax extension 2011 8 37. File tax extension 2011 9 37. File tax extension 2011 0 36. File tax extension 2011 0 35. File tax extension 2011 1 108 43. File tax extension 2011 6 42. File tax extension 2011 7 41. File tax extension 2011 7 40. File tax extension 2011 8 39. File tax extension 2011 8 38. File tax extension 2011 8 37. File tax extension 2011 9 37. File tax extension 2011 0 36. File tax extension 2011 0 35. File tax extension 2011 1 109 43. File tax extension 2011 6 42. File tax extension 2011 7 41. File tax extension 2011 7 40. File tax extension 2011 7 39. File tax extension 2011 8 38. File tax extension 2011 8 37. File tax extension 2011 9 37. File tax extension 2011 0 36. File tax extension 2011 0 35. File tax extension 2011 1 110 43. File tax extension 2011 6 42. File tax extension 2011 7 41. File tax extension 2011 7 40. File tax extension 2011 7 39. File tax extension 2011 8 38. File tax extension 2011 8 37. File tax extension 2011 9 37. File tax extension 2011 0 36. File tax extension 2011 0 35. File tax extension 2011 1 111 43. File tax extension 2011 6 42. File tax extension 2011 7 41. File tax extension 2011 7 40. File tax extension 2011 7 39. File tax extension 2011 8 38. File tax extension 2011 8 37. File tax extension 2011 9 37. File tax extension 2011 0 36. File tax extension 2011 0 35. File tax extension 2011 1 112 43. File tax extension 2011 6 42. File tax extension 2011 7 41. File tax extension 2011 7 40. File tax extension 2011 7 39. File tax extension 2011 8 38. File tax extension 2011 8 37. File tax extension 2011 9 37. File tax extension 2011 0 36. File tax extension 2011 0 35. File tax extension 2011 1 113 43. File tax extension 2011 6 42. File tax extension 2011 7 41. File tax extension 2011 7 40. File tax extension 2011 7 39. File tax extension 2011 8 38. File tax extension 2011 8 37. File tax extension 2011 9 37. File tax extension 2011 0 36. File tax extension 2011 0 35. File tax extension 2011 1 114 43. File tax extension 2011 6 42. File tax extension 2011 7 41. File tax extension 2011 7 40. File tax extension 2011 7 39. File tax extension 2011 8 38. File tax extension 2011 8 37. File tax extension 2011 9 37. File tax extension 2011 0 36. File tax extension 2011 0 35. File tax extension 2011 1 115+ 43. File tax extension 2011 6 42. File tax extension 2011 7 41. File tax extension 2011 7 40. File tax extension 2011 7 39. File tax extension 2011 8 38. File tax extension 2011 8 37. File tax extension 2011 9 37. File tax extension 2011 0 36. File tax extension 2011 0 35. File tax extension 2011 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 tax extension 2011 4 40. File tax extension 2011 0 39. File tax extension 2011 5 39. File tax extension 2011 1 38. File tax extension 2011 7 38. File tax extension 2011 3 38. File tax extension 2011 0 37. File tax extension 2011 6 37. File tax extension 2011 3 37. File tax extension 2011 1 51 40. File tax extension 2011 0 39. File tax extension 2011 5 39. File tax extension 2011 0 38. File tax extension 2011 5 38. File tax extension 2011 1 37. File tax extension 2011 7 37. File tax extension 2011 4 37. File tax extension 2011 0 36. File tax extension 2011 7 36. File tax extension 2011 4 52 39. File tax extension 2011 5 39. File tax extension 2011 0 38. File tax extension 2011 5 38. File tax extension 2011 0 37. File tax extension 2011 6 37. File tax extension 2011 2 36. File tax extension 2011 8 36. File tax extension 2011 4 36. File tax extension 2011 0 35. File tax extension 2011 7 53 39. File tax extension 2011 1 38. File tax extension 2011 5 38. File tax extension 2011 0 37. File tax extension 2011 5 37. File tax extension 2011 1 36. File tax extension 2011 6 36. File tax extension 2011 2 35. File tax extension 2011 8 35. File tax extension 2011 4 35. File tax extension 2011 1 54 38. File tax extension 2011 7 38. File tax extension 2011 1 37. File tax extension 2011 6 37. File tax extension 2011 1 36. File tax extension 2011 6 36. File tax extension 2011 1 35. File tax extension 2011 7 35. File tax extension 2011 2 34. File tax extension 2011 8 34. File tax extension 2011 5 55 38. File tax extension 2011 3 37. File tax extension 2011 7 37. File tax extension 2011 2 36. File tax extension 2011 6 36. File tax extension 2011 1 35. File tax extension 2011 6 35. File tax extension 2011 1 34. File tax extension 2011 7 34. File tax extension 2011 3 33. File tax extension 2011 9 56 38. File tax extension 2011 0 37. File tax extension 2011 4 36. File tax extension 2011 8 36. File tax extension 2011 2 35. File tax extension 2011 7 35. File tax extension 2011 1 34. File tax extension 2011 7 34. File tax extension 2011 2 33. File tax extension 2011 7 33. File tax extension 2011 3 Appendix C. File tax extension 2011 (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 tax extension 2011 6 37. File tax extension 2011 0 36. File tax extension 2011 4 35. File tax extension 2011 8 35. File tax extension 2011 2 34. File tax extension 2011 7 34. File tax extension 2011 2 33. File tax extension 2011 7 33. File tax extension 2011 2 32. File tax extension 2011 8 58 37. File tax extension 2011 3 36. File tax extension 2011 7 36. File tax extension 2011 0 35. File tax extension 2011 4 34. File tax extension 2011 8 34. File tax extension 2011 3 33. File tax extension 2011 7 33. File tax extension 2011 2 32. File tax extension 2011 8 32. File tax extension 2011 3 59 37. File tax extension 2011 1 36. File tax extension 2011 4 35. File tax extension 2011 7 35. File tax extension 2011 1 34. File tax extension 2011 5 33. File tax extension 2011 9 33. File tax extension 2011 3 32. File tax extension 2011 8 32. File tax extension 2011 3 31. File tax extension 2011 8 60 36. File tax extension 2011 8 36. File tax extension 2011 1 35. File tax extension 2011 4 34. File tax extension 2011 8 34. File tax extension 2011 1 33. File tax extension 2011 5 32. File tax extension 2011 9 32. File tax extension 2011 4 31. File tax extension 2011 9 31. File tax extension 2011 3 61 36. File tax extension 2011 6 35. File tax extension 2011 8 35. File tax extension 2011 1 34. File tax extension 2011 5 33. File tax extension 2011 8 33. File tax extension 2011 2 32. File tax extension 2011 6 32. File tax extension 2011 0 31. File tax extension 2011 4 30. File tax extension 2011 9 62 36. File tax extension 2011 3 35. File tax extension 2011 6 34. File tax extension 2011 9 34. File tax extension 2011 2 33. File tax extension 2011 5 32. File tax extension 2011 9 32. File tax extension 2011 2 31. File tax extension 2011 6 31. File tax extension 2011 1 30. File tax extension 2011 5 63 36. File tax extension 2011 1 35. File tax extension 2011 4 34. File tax extension 2011 6 33. File tax extension 2011 9 33. File tax extension 2011 2 32. File tax extension 2011 6 31. File tax extension 2011 9 31. File tax extension 2011 3 30. File tax extension 2011 7 30. File tax extension 2011 1 64 35. File tax extension 2011 9 35. File tax extension 2011 2 34. File tax extension 2011 4 33. File tax extension 2011 7 33. File tax extension 2011 0 32. File tax extension 2011 3 31. File tax extension 2011 6 31. File tax extension 2011 0 30. File tax extension 2011 4 29. File tax extension 2011 8 65 35. File tax extension 2011 8 35. File tax extension 2011 0 34. File tax extension 2011 2 33. File tax extension 2011 5 32. File tax extension 2011 7 32. File tax extension 2011 0 31. File tax extension 2011 4 30. File tax extension 2011 7 30. File tax extension 2011 0 29. File tax extension 2011 4 66 35. File tax extension 2011 6 34. File tax extension 2011 8 34. File tax extension 2011 0 33. File tax extension 2011 3 32. File tax extension 2011 5 31. File tax extension 2011 8 31. File tax extension 2011 1 30. File tax extension 2011 4 29. File tax extension 2011 8 29. File tax extension 2011 1 67 35. File tax extension 2011 5 34. File tax extension 2011 7 33. File tax extension 2011 9 33. File tax extension 2011 1 32. File tax extension 2011 3 31. File tax extension 2011 6 30. File tax extension 2011 9 30. File tax extension 2011 2 29. File tax extension 2011 5 28. File tax extension 2011 8 68 35. File tax extension 2011 3 34. File tax extension 2011 5 33. File tax extension 2011 7 32. File tax extension 2011 9 32. File tax extension 2011 1 31. File tax extension 2011 4 30. File tax extension 2011 7 29. File tax extension 2011 9 29. File tax extension 2011 2 28. File tax extension 2011 6 69 35. File tax extension 2011 2 34. File tax extension 2011 4 33. File tax extension 2011 6 32. File tax extension 2011 8 32. File tax extension 2011 0 31. File tax extension 2011 2 30. File tax extension 2011 5 29. File tax extension 2011 7 29. File tax extension 2011 0 28. File tax extension 2011 3 70 35. File tax extension 2011 1 34. File tax extension 2011 3 33. File tax extension 2011 4 32. File tax extension 2011 6 31. File tax extension 2011 8 31. File tax extension 2011 1 30. File tax extension 2011 3 29. File tax extension 2011 5 28. File tax extension 2011 8 28. File tax extension 2011 1 71 35. File tax extension 2011 0 34. File tax extension 2011 2 33. File tax extension 2011 3 32. File tax extension 2011 5 31. File tax extension 2011 7 30. File tax extension 2011 9 30. File tax extension 2011 1 29. File tax extension 2011 4 28. File tax extension 2011 6 27. File tax extension 2011 9 72 34. File tax extension 2011 9 34. File tax extension 2011 1 33. File tax extension 2011 2 32. File tax extension 2011 4 31. File tax extension 2011 6 30. File tax extension 2011 8 30. File tax extension 2011 0 29. File tax extension 2011 2 28. File tax extension 2011 4 27. File tax extension 2011 7 73 34. File tax extension 2011 8 34. File tax extension 2011 0 33. File tax extension 2011 1 32. File tax extension 2011 3 31. File tax extension 2011 5 30. File tax extension 2011 6 29. File tax extension 2011 8 29. File tax extension 2011 1 28. File tax extension 2011 3 27. File tax extension 2011 5 74 34. File tax extension 2011 8 33. File tax extension 2011 9 33. File tax extension 2011 0 32. File tax extension 2011 2 31. File tax extension 2011 4 30. File tax extension 2011 5 29. File tax extension 2011 7 28. File tax extension 2011 9 28. File tax extension 2011 1 27. File tax extension 2011 4 75 34. File tax extension 2011 7 33. File tax extension 2011 8 33. File tax extension 2011 0 32. File tax extension 2011 1 31. File tax extension 2011 3 30. File tax extension 2011 4 29. File tax extension 2011 6 28. File tax extension 2011 8 28. File tax extension 2011 0 27. File tax extension 2011 2 76 34. File tax extension 2011 6 33. File tax extension 2011 8 32. File tax extension 2011 9 32. File tax extension 2011 0 31. File tax extension 2011 2 30. File tax extension 2011 3 29. File tax extension 2011 5 28. File tax extension 2011 7 27. File tax extension 2011 9 27. File tax extension 2011 1 77 34. File tax extension 2011 6 33. File tax extension 2011 7 32. File tax extension 2011 8 32. File tax extension 2011 0 31. File tax extension 2011 1 30. File tax extension 2011 3 29. File tax extension 2011 4 28. File tax extension 2011 6 27. File tax extension 2011 8 27. File tax extension 2011 0 78 34. File tax extension 2011 5 33. File tax extension 2011 6 32. File tax extension 2011 8 31. File tax extension 2011 9 31. File tax extension 2011 0 30. File tax extension 2011 2 29. File tax extension 2011 3 28. File tax extension 2011 5 27. File tax extension 2011 7 26. File tax extension 2011 9 79 34. File tax extension 2011 5 33. File tax extension 2011 6 32. File tax extension 2011 7 31. File tax extension 2011 8 31. File tax extension 2011 0 30. File tax extension 2011 1 29. File tax extension 2011 3 28. File tax extension 2011 4 27. File tax extension 2011 6 26. File tax extension 2011 8 80 34. File tax extension 2011 5 33. File tax extension 2011 6 32. File tax extension 2011 7 31. File tax extension 2011 8 30. File tax extension 2011 9 30. File tax extension 2011 1 29. File tax extension 2011 2 28. File tax extension 2011 4 27. File tax extension 2011 5 26. File tax extension 2011 7 81 34. File tax extension 2011 4 33. File tax extension 2011 5 32. File tax extension 2011 6 31. File tax extension 2011 8 30. File tax extension 2011 9 30. File tax extension 2011 0 29. File tax extension 2011 2 28. File tax extension 2011 3 27. File tax extension 2011 5 26. File tax extension 2011 6 82 34. File tax extension 2011 4 33. File tax extension 2011 5 32. File tax extension 2011 6 31. File tax extension 2011 7 30. File tax extension 2011 8 30. File tax extension 2011 0 29. File tax extension 2011 1 28. File tax extension 2011 3 27. File tax extension 2011 4 26. File tax extension 2011 6 83 34. File tax extension 2011 4 33. File tax extension 2011 5 32. File tax extension 2011 6 31. File tax extension 2011 7 30. File tax extension 2011 8 29. File tax extension 2011 9 29. File tax extension 2011 1 28. File tax extension 2011 2 27. File tax extension 2011 4 26. File tax extension 2011 5 84 34. File tax extension 2011 3 33. File tax extension 2011 4 32. File tax extension 2011 5 31. File tax extension 2011 7 30. File tax extension 2011 8 29. File tax extension 2011 9 29. File tax extension 2011 0 28. File tax extension 2011 2 27. File tax extension 2011 3 26. File tax extension 2011 5 85 34. File tax extension 2011 3 33. File tax extension 2011 4 32. File tax extension 2011 5 31. File tax extension 2011 6 30. File tax extension 2011 7 29. File tax extension 2011 9 29. File tax extension 2011 0 28. File tax extension 2011 1 27. File tax extension 2011 3 26. File tax extension 2011 4 86 34. File tax extension 2011 3 33. File tax extension 2011 4 32. File tax extension 2011 5 31. File tax extension 2011 6 30. File tax extension 2011 7 29. File tax extension 2011 8 29. File tax extension 2011 0 28. File tax extension 2011 1 27. File tax extension 2011 2 26. File tax extension 2011 4 87 34. File tax extension 2011 3 33. File tax extension 2011 4 32. File tax extension 2011 5 31. File tax extension 2011 6 30. File tax extension 2011 7 29. File tax extension 2011 8 28. File tax extension 2011 9 28. File tax extension 2011 1 27. File tax extension 2011 2 26. File tax extension 2011 4 88 34. File tax extension 2011 3 33. File tax extension 2011 4 32. File tax extension 2011 5 31. File tax extension 2011 6 30. File tax extension 2011 7 29. File tax extension 2011 8 28. File tax extension 2011 9 28. File tax extension 2011 0 27. File tax extension 2011 2 26. File tax extension 2011 3 89 34. File tax extension 2011 3 33. File tax extension 2011 3 32. File tax extension 2011 4 31. File tax extension 2011 5 30. File tax extension 2011 7 29. File tax extension 2011 8 28. File tax extension 2011 9 28. File tax extension 2011 0 27. File tax extension 2011 2 26. File tax extension 2011 3 90 34. File tax extension 2011 2 33. File tax extension 2011 3 32. File tax extension 2011 4 31. File tax extension 2011 5 30. File tax extension 2011 6 29. File tax extension 2011 8 28. File tax extension 2011 9 28. File tax extension 2011 0 27. File tax extension 2011 1 26. File tax extension 2011 3 91 34. File tax extension 2011 2 33. File tax extension 2011 3 32. File tax extension 2011 4 31. File tax extension 2011 5 30. File tax extension 2011 6 29. File tax extension 2011 7 28. File tax extension 2011 9 28. File tax extension 2011 0 27. File tax extension 2011 1 26. File tax extension 2011 3 92 34. File tax extension 2011 2 33. File tax extension 2011 3 32. File tax extension 2011 4 31. File tax extension 2011 5 30. File tax extension 2011 6 29. File tax extension 2011 7 28. File tax extension 2011 8 28. File tax extension 2011 0 27. File tax extension 2011 1 26. File tax extension 2011 2 93 34. File tax extension 2011 2 33. File tax extension 2011 3 32. File tax extension 2011 4 31. File tax extension 2011 5 30. File tax extension 2011 6 29. File tax extension 2011 7 28. File tax extension 2011 8 28. File tax extension 2011 0 27. File tax extension 2011 1 26. File tax extension 2011 2 94 34. File tax extension 2011 2 33. File tax extension 2011 3 32. File tax extension 2011 4 31. File tax extension 2011 5 30. File tax extension 2011 6 29. File tax extension 2011 7 28. File tax extension 2011 8 27. File tax extension 2011 9 27. File tax extension 2011 1 26. File tax extension 2011 2 95 34. File tax extension 2011 2 33. File tax extension 2011 3 32. File tax extension 2011 4 31. File tax extension 2011 5 30. File tax extension 2011 6 29. File tax extension 2011 7 28. File tax extension 2011 8 27. File tax extension 2011 9 27. File tax extension 2011 1 26. File tax extension 2011 2 96 34. File tax extension 2011 2 33. File tax extension 2011 3 32. File tax extension 2011 4 31. File tax extension 2011 5 30. File tax extension 2011 6 29. File tax extension 2011 7 28. File tax extension 2011 8 27. File tax extension 2011 9 27. File tax extension 2011 0 26. File tax extension 2011 2 Appendix C. File tax extension 2011 (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 tax extension 2011 2 33. File tax extension 2011 3 32. File tax extension 2011 4 31. File tax extension 2011 5 30. File tax extension 2011 6 29. File tax extension 2011 7 28. File tax extension 2011 8 27. File tax extension 2011 9 27. File tax extension 2011 0 26. File tax extension 2011 2 98 34. File tax extension 2011 2 33. File tax extension 2011 3 32. File tax extension 2011 4 31. File tax extension 2011 5 30. File tax extension 2011 6 29. File tax extension 2011 7 28. File tax extension 2011 8 27. File tax extension 2011 9 27. File tax extension 2011 0 26. File tax extension 2011 2 99 34. File tax extension 2011 2 33. File tax extension 2011 3 32. File tax extension 2011 4 31. File tax extension 2011 5 30. File tax extension 2011 6 29. File tax extension 2011 7 28. File tax extension 2011 8 27. File tax extension 2011 9 27. File tax extension 2011 0 26. File tax extension 2011 2 100 34. File tax extension 2011 2 33. File tax extension 2011 3 32. File tax extension 2011 4 31. File tax extension 2011 5 30. File tax extension 2011 6 29. File tax extension 2011 7 28. File tax extension 2011 8 27. File tax extension 2011 9 27. File tax extension 2011 0 26. File tax extension 2011 1 101 34. File tax extension 2011 2 33. File tax extension 2011 3 32. File tax extension 2011 4 31. File tax extension 2011 5 30. File tax extension 2011 6 29. File tax extension 2011 7 28. File tax extension 2011 8 27. File tax extension 2011 9 27. File tax extension 2011 0 26. File tax extension 2011 1 102 34. File tax extension 2011 2 33. File tax extension 2011 3 32. File tax extension 2011 4 31. File tax extension 2011 4 30. File tax extension 2011 5 29. File tax extension 2011 7 28. File tax extension 2011 8 27. File tax extension 2011 9 27. File tax extension 2011 0 26. File tax extension 2011 1 103 34. File tax extension 2011 2 33. File tax extension 2011 3 32. File tax extension 2011 4 31. File tax extension 2011 4 30. File tax extension 2011 5 29. File tax extension 2011 7 28. File tax extension 2011 8 27. File tax extension 2011 9 27. File tax extension 2011 0 26. File tax extension 2011 1 104 34. File tax extension 2011 2 33. File tax extension 2011 3 32. File tax extension 2011 4 31. File tax extension 2011 4 30. File tax extension 2011 5 29. File tax extension 2011 6 28. File tax extension 2011 8 27. File tax extension 2011 9 27. File tax extension 2011 0 26. File tax extension 2011 1 105 34. File tax extension 2011 2 33. File tax extension 2011 3 32. File tax extension 2011 3 31. File tax extension 2011 4 30. File tax extension 2011 5 29. File tax extension 2011 6 28. File tax extension 2011 8 27. File tax extension 2011 9 27. File tax extension 2011 0 26. File tax extension 2011 1 106 34. File tax extension 2011 2 33. File tax extension 2011 3 32. File tax extension 2011 3 31. File tax extension 2011 4 30. File tax extension 2011 5 29. File tax extension 2011 6 28. File tax extension 2011 8 27. File tax extension 2011 9 27. File tax extension 2011 0 26. File tax extension 2011 1 107 34. File tax extension 2011 2 33. File tax extension 2011 3 32. File tax extension 2011 3 31. File tax extension 2011 4 30. File tax extension 2011 5 29. File tax extension 2011 6 28. File tax extension 2011 8 27. File tax extension 2011 9 27. File tax extension 2011 0 26. File tax extension 2011 1 108 34. File tax extension 2011 2 33. File tax extension 2011 3 32. File tax extension 2011 3 31. File tax extension 2011 4 30. File tax extension 2011 5 29. File tax extension 2011 6 28. File tax extension 2011 8 27. File tax extension 2011 9 27. File tax extension 2011 0 26. File tax extension 2011 1 109 34. File tax extension 2011 2 33. File tax extension 2011 3 32. File tax extension 2011 3 31. File tax extension 2011 4 30. File tax extension 2011 5 29. File tax extension 2011 6 28. File tax extension 2011 7 27. File tax extension 2011 9 27. File tax extension 2011 0 26. File tax extension 2011 1 110 34. File tax extension 2011 2 33. File tax extension 2011 3 32. File tax extension 2011 3 31. File tax extension 2011 4 30. File tax extension 2011 5 29. File tax extension 2011 6 28. File tax extension 2011 7 27. File tax extension 2011 9 27. File tax extension 2011 0 26. File tax extension 2011 1 111 34. File tax extension 2011 2 33. File tax extension 2011 3 32. File tax extension 2011 3 31. File tax extension 2011 4 30. File tax extension 2011 5 29. File tax extension 2011 6 28. File tax extension 2011 7 27. File tax extension 2011 9 27. File tax extension 2011 0 26. File tax extension 2011 1 112 34. File tax extension 2011 2 33. File tax extension 2011 3 32. File tax extension 2011 3 31. File tax extension 2011 4 30. File tax extension 2011 5 29. File tax extension 2011 6 28. File tax extension 2011 7 27. File tax extension 2011 9 27. File tax extension 2011 0 26. File tax extension 2011 1 113 34. File tax extension 2011 2 33. File tax extension 2011 3 32. File tax extension 2011 3 31. File tax extension 2011 4 30. File tax extension 2011 5 29. File tax extension 2011 6 28. File tax extension 2011 7 27. File tax extension 2011 9 27. File tax extension 2011 0 26. File tax extension 2011 1 114 34. File tax extension 2011 2 33. File tax extension 2011 3 32. File tax extension 2011 3 31. File tax extension 2011 4 30. File tax extension 2011 5 29. File tax extension 2011 6 28. File tax extension 2011 7 27. File tax extension 2011 9 27. File tax extension 2011 0 26. File tax extension 2011 1 115+ 34. File tax extension 2011 2 33. File tax extension 2011 3 32. File tax extension 2011 3 31. File tax extension 2011 4 30. File tax extension 2011 5 29. File tax extension 2011 6 28. File tax extension 2011 7 27. File tax extension 2011 9 27. File tax extension 2011 0 26. File tax extension 2011 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 tax extension 2011 9 30. File tax extension 2011 4 30. File tax extension 2011 0 29. File tax extension 2011 6 29. File tax extension 2011 2 28. File tax extension 2011 8 28. File tax extension 2011 5 28. File tax extension 2011 2 27. File tax extension 2011 9 27. File tax extension 2011 6 61 30. File tax extension 2011 4 29. File tax extension 2011 9 29. File tax extension 2011 5 29. File tax extension 2011 0 28. File tax extension 2011 6 28. File tax extension 2011 3 27. File tax extension 2011 9 27. File tax extension 2011 6 27. File tax extension 2011 3 27. File tax extension 2011 0 62 30. File tax extension 2011 0 29. File tax extension 2011 5 29. File tax extension 2011 0 28. File tax extension 2011 5 28. File tax extension 2011 1 27. File tax extension 2011 7 27. File tax extension 2011 3 27. File tax extension 2011 0 26. File tax extension 2011 7 26. File tax extension 2011 4 63 29. File tax extension 2011 6 29. File tax extension 2011 0 28. File tax extension 2011 5 28. File tax extension 2011 1 27. File tax extension 2011 6 27. File tax extension 2011 2 26. File tax extension 2011 8 26. File tax extension 2011 4 26. File tax extension 2011 1 25. File tax extension 2011 7 64 29. File tax extension 2011 2 28. File tax extension 2011 6 28. File tax extension 2011 1 27. File tax extension 2011 6 27. File tax extension 2011 1 26. File tax extension 2011 7 26. File tax extension 2011 3 25. File tax extension 2011 9 25. File tax extension 2011 5 25. File tax extension 2011 2 65 28. File tax extension 2011 8 28. File tax extension 2011 3 27. File tax extension 2011 7 27. File tax extension 2011 2 26. File tax extension 2011 7 26. File tax extension 2011 2 25. File tax extension 2011 8 25. File tax extension 2011 4 25. File tax extension 2011 0 24. File tax extension 2011 6 66 28. File tax extension 2011 5 27. File tax extension 2011 9 27. File tax extension 2011 3 26. File tax extension 2011 8 26. File tax extension 2011 3 25. File tax extension 2011 8 25. File tax extension 2011 3 24. File tax extension 2011 9 24. File tax extension 2011 5 24. File tax extension 2011 1 67 28. File tax extension 2011 2 27. File tax extension 2011 6 27. File tax extension 2011 0 26. File tax extension 2011 4 25. File tax extension 2011 9 25. File tax extension 2011 4 24. File tax extension 2011 9 24. File tax extension 2011 4 24. File tax extension 2011 0 23. File tax extension 2011 6 68 27. File tax extension 2011 9 27. File tax extension 2011 3 26. File tax extension 2011 7 26. File tax extension 2011 1 25. File tax extension 2011 5 25. File tax extension 2011 0 24. File tax extension 2011 5 24. File tax extension 2011 0 23. File tax extension 2011 5 23. File tax extension 2011 1 69 27. File tax extension 2011 6 27. File tax extension 2011 0 26. File tax extension 2011 4 25. File tax extension 2011 7 25. File tax extension 2011 2 24. File tax extension 2011 6 24. File tax extension 2011 1 23. File tax extension 2011 6 23. File tax extension 2011 1 22. File tax extension 2011 6 70 27. File tax extension 2011 4 26. File tax extension 2011 7 26. File tax extension 2011 1 25. File tax extension 2011 4 24. File tax extension 2011 8 24. File tax extension 2011 3 23. File tax extension 2011 7 23. File tax extension 2011 2 22. File tax extension 2011 7 22. File tax extension 2011 2 71 27. File tax extension 2011 2 26. File tax extension 2011 5 25. File tax extension 2011 8 25. File tax extension 2011 2 24. File tax extension 2011 5 23. File tax extension 2011 9 23. File tax extension 2011 4 22. File tax extension 2011 8 22. File tax extension 2011 3 21. File tax extension 2011 8 72 27. File tax extension 2011 0 26. File tax extension 2011 3 25. File tax extension 2011 6 24. File tax extension 2011 9 24. File tax extension 2011 3 23. File tax extension 2011 7 23. File tax extension 2011 1 22. File tax extension 2011 5 22. File tax extension 2011 0 21. File tax extension 2011 4 73 26. File tax extension 2011 8 26. File tax extension 2011 1 25. File tax extension 2011 4 24. File tax extension 2011 7 24. File tax extension 2011 0 23. File tax extension 2011 4 22. File tax extension 2011 8 22. File tax extension 2011 2 21. File tax extension 2011 6 21. File tax extension 2011 1 74 26. File tax extension 2011 6 25. File tax extension 2011 9 25. File tax extension 2011 2 24. File tax extension 2011 5 23. File tax extension 2011 8 23. File tax extension 2011 1 22. File tax extension 2011 5 21. File tax extension 2011 9 21. File tax extension 2011 3 20. File tax extension 2011 8 75 26. File tax extension 2011 5 25. File tax extension 2011 7 25. File tax extension 2011 0 24. File tax extension 2011 3 23. File tax extension 2011 6 22. File tax extension 2011 9 22. File tax extension 2011 3 21. File tax extension 2011 6 21. File tax extension 2011 0 20. File tax extension 2011 5 Appendix C. File tax extension 2011 (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 tax extension 2011 3 25. File tax extension 2011 6 24. File tax extension 2011 8 24. File tax extension 2011 1 23. File tax extension 2011 4 22. File tax extension 2011 7 22. File tax extension 2011 0 21. File tax extension 2011 4 20. File tax extension 2011 8 20. File tax extension 2011 2 77 26. File tax extension 2011 2 25. File tax extension 2011 4 24. File tax extension 2011 7 23. File tax extension 2011 9 23. File tax extension 2011 2 22. File tax extension 2011 5 21. File tax extension 2011 8 21. File tax extension 2011 2 20. File tax extension 2011 6 19. File tax extension 2011 9 78 26. File tax extension 2011 1 25. File tax extension 2011 3 24. File tax extension 2011 6 23. File tax extension 2011 8 23. File tax extension 2011 1 22. File tax extension 2011 4 21. File tax extension 2011 7 21. File tax extension 2011 0 20. File tax extension 2011 3 19. File tax extension 2011 7 79 26. File tax extension 2011 0 25. File tax extension 2011 2 24. File tax extension 2011 4 23. File tax extension 2011 7 22. File tax extension 2011 9 22. File tax extension 2011 2 21. File tax extension 2011 5 20. File tax extension 2011 8 20. File tax extension 2011 1 19. File tax extension 2011 5 80 25. File tax extension 2011 9 25. File tax extension 2011 1 24. File tax extension 2011 3 23. File tax extension 2011 6 22. File tax extension 2011 8 22. File tax extension 2011 1 21. File tax extension 2011 3 20. File tax extension 2011 6 20. File tax extension 2011 0 19. File tax extension 2011 3 81 25. File tax extension 2011 8 25. File tax extension 2011 0 24. File tax extension 2011 2 23. File tax extension 2011 4 22. File tax extension 2011 7 21. File tax extension 2011 9 21. File tax extension 2011 2 20. File tax extension 2011 5 19. File tax extension 2011 8 19. File tax extension 2011 1 82 25. File tax extension 2011 8 24. File tax extension 2011 9 24. File tax extension 2011 1 23. File tax extension 2011 4 22. File tax extension 2011 6 21. File tax extension 2011 8 21. File tax extension 2011 1 20. File tax extension 2011 4 19. File tax extension 2011 7 19. File tax extension 2011 0 83 25. File tax extension 2011 7 24. File tax extension 2011 9 24. File tax extension 2011 1 23. File tax extension 2011 3 22. File tax extension 2011 5 21. File tax extension 2011 7 21. File tax extension 2011 0 20. File tax extension 2011 2 19. File tax extension 2011 5 18. File tax extension 2011 8 84 25. File tax extension 2011 6 24. File tax extension 2011 8 24. File tax extension 2011 0 23. File tax extension 2011 2 22. File tax extension 2011 4 21. File tax extension 2011 6 20. File tax extension 2011 9 20. File tax extension 2011 1 19. File tax extension 2011 4 18. File tax extension 2011 7 85 25. File tax extension 2011 6 24. File tax extension 2011 8 23. File tax extension 2011 9 23. File tax extension 2011 1 22. File tax extension 2011 3 21. File tax extension 2011 6 20. File tax extension 2011 8 20. File tax extension 2011 1 19. File tax extension 2011 3 18. File tax extension 2011 6 86 25. File tax extension 2011 5 24. File tax extension 2011 7 23. File tax extension 2011 9 23. File tax extension 2011 1 22. File tax extension 2011 3 21. File tax extension 2011 5 20. File tax extension 2011 7 20. File tax extension 2011 0 19. File tax extension 2011 2 18. File tax extension 2011 5 87 25. File tax extension 2011 5 24. File tax extension 2011 7 23. File tax extension 2011 8 23. File tax extension 2011 0 22. File tax extension 2011 2 21. File tax extension 2011 4 20. File tax extension 2011 7 19. File tax extension 2011 9 19. File tax extension 2011 2 18. File tax extension 2011 4 88 25. File tax extension 2011 5 24. File tax extension 2011 6 23. File tax extension 2011 8 23. File tax extension 2011 0 22. File tax extension 2011 2 21. File tax extension 2011 4 20. File tax extension 2011 6 19. File tax extension 2011 8 19. File tax extension 2011 1 18. File tax extension 2011 3 89 25. File tax extension 2011 4 24. File tax extension 2011 6 23. File tax extension 2011 8 22. File tax extension 2011 9 22. File tax extension 2011 1 21. File tax extension 2011 3 20. File tax extension 2011 5 19. File tax extension 2011 8 19. File tax extension 2011 0 18. File tax extension 2011 3 90 25. File tax extension 2011 4 24. File tax extension 2011 6 23. File tax extension 2011 7 22. File tax extension 2011 9 22. File tax extension 2011 1 21. File tax extension 2011 3 20. File tax extension 2011 5 19. File tax extension 2011 7 19. File tax extension 2011 0 18. File tax extension 2011 2 91 25. File tax extension 2011 4 24. File tax extension 2011 5 23. File tax extension 2011 7 22. File tax extension 2011 9 22. File tax extension 2011 1 21. File tax extension 2011 3 20. File tax extension 2011 5 19. File tax extension 2011 7 18. File tax extension 2011 9 18. File tax extension 2011 2 92 25. File tax extension 2011 4 24. File tax extension 2011 5 23. File tax extension 2011 7 22. File tax extension 2011 9 22. File tax extension 2011 0 21. File tax extension 2011 2 20. File tax extension 2011 4 19. File tax extension 2011 6 18. File tax extension 2011 9 18. File tax extension 2011 1 93 25. File tax extension 2011 4 24. File tax extension 2011 5 23. File tax extension 2011 7 22. File tax extension 2011 8 22. File tax extension 2011 0 21. File tax extension 2011 2 20. File tax extension 2011 4 19. File tax extension 2011 6 18. File tax extension 2011 8 18. File tax extension 2011 1 94 25. File tax extension 2011 3 24. File tax extension 2011 5 23. File tax extension 2011 6 22. File tax extension 2011 8 22. File tax extension 2011 0 21. File tax extension 2011 2 20. File tax extension 2011 4 19. File tax extension 2011 6 18. File tax extension 2011 8 18. File tax extension 2011 0 95 25. File tax extension 2011 3 24. File tax extension 2011 5 23. File tax extension 2011 6 22. File tax extension 2011 8 22. File tax extension 2011 0 21. File tax extension 2011 1 20. File tax extension 2011 3 19. File tax extension 2011 6 18. File tax extension 2011 8 18. File tax extension 2011 0 96 25. File tax extension 2011 3 24. File tax extension 2011 5 23. File tax extension 2011 6 22. File tax extension 2011 8 21. File tax extension 2011 9 21. File tax extension 2011 1 20. File tax extension 2011 3 19. File tax extension 2011 5 18. File tax extension 2011 8 18. File tax extension 2011 0 97 25. File tax extension 2011 3 24. File tax extension 2011 5 23. File tax extension 2011 6 22. File tax extension 2011 8 21. File tax extension 2011 9 21. File tax extension 2011 1 20. File tax extension 2011 3 19. File tax extension 2011 5 18. File tax extension 2011 7 18. File tax extension 2011 0 98 25. File tax extension 2011 3 24. File tax extension 2011 4 23. File tax extension 2011 6 22. File tax extension 2011 8 21. File tax extension 2011 9 21. File tax extension 2011 1 20. File tax extension 2011 3 19. File tax extension 2011 5 18. File tax extension 2011 7 17. File tax extension 2011 9 99 25. File tax extension 2011 3 24. File tax extension 2011 4 23. File tax extension 2011 6 22. File tax extension 2011 7 21. File tax extension 2011 9 21. File tax extension 2011 1 20. File tax extension 2011 3 19. File tax extension 2011 5 18. File tax extension 2011 7 17. File tax extension 2011 9 100 25. File tax extension 2011 3 24. File tax extension 2011 4 23. File tax extension 2011 6 22. File tax extension 2011 7 21. File tax extension 2011 9 21. File tax extension 2011 1 20. File tax extension 2011 3 19. File tax extension 2011 5 18. File tax extension 2011 7 17. File tax extension 2011 9 101 25. File tax extension 2011 3 24. File tax extension 2011 4 23. File tax extension 2011 6 22. File tax extension 2011 7 21. File tax extension 2011 9 21. File tax extension 2011 1 20. File tax extension 2011 2 19. File tax extension 2011 4 18. File tax extension 2011 7 17. File tax extension 2011 9 102 25. File tax extension 2011 3 24. File tax extension 2011 4 23. File tax extension 2011 6 22. File tax extension 2011 7 21. File tax extension 2011 9 21. File tax extension 2011 1 20. File tax extension 2011 2 19. File tax extension 2011 4 18. File tax extension 2011 6 17. File tax extension 2011 9 103 25. File tax extension 2011 3 24. File tax extension 2011 4 23. File tax extension 2011 6 22. File tax extension 2011 7 21. File tax extension 2011 9 21. File tax extension 2011 0 20. File tax extension 2011 2 19. File tax extension 2011 4 18. File tax extension 2011 6 17. File tax extension 2011 9 104 25. File tax extension 2011 3 24. File tax extension 2011 4 23. File tax extension 2011 5 22. File tax extension 2011 7 21. File tax extension 2011 9 21. File tax extension 2011 0 20. File tax extension 2011 2 19. File tax extension 2011 4 18. File tax extension 2011 6 17. File tax extension 2011 8 105 25. File tax extension 2011 3 24. File tax extension 2011 4 23. File tax extension 2011 5 22. File tax extension 2011 7 21. File tax extension 2011 9 21. File tax extension 2011 0 20. File tax extension 2011 2 19. File tax extension 2011 4 18. File tax extension 2011 6 17. File tax extension 2011 8 106 25. File tax extension 2011 3 24. File tax extension 2011 4 23. File tax extension 2011 5 22. File tax extension 2011 7 21. File tax extension 2011 9 21. File tax extension 2011 0 20. File tax extension 2011 2 19. File tax extension 2011 4 18. File tax extension 2011 6 17. File tax extension 2011 8 107 25. File tax extension 2011 2 24. File tax extension 2011 4 23. File tax extension 2011 5 22. File tax extension 2011 7 21. File tax extension 2011 8 21. File tax extension 2011 0 20. File tax extension 2011 2 19. File tax extension 2011 4 18. File tax extension 2011 6 17. File tax extension 2011 8 108 25. File tax extension 2011 2 24. File tax extension 2011 4 23. File tax extension 2011 5 22. File tax extension 2011 7 21. File tax extension 2011 8 21. File tax extension 2011 0 20. File tax extension 2011 2 19. File tax extension 2011 4 18. File tax extension 2011 6 17. File tax extension 2011 8 109 25. File tax extension 2011 2 24. File tax extension 2011 4 23. File tax extension 2011 5 22. File tax extension 2011 7 21. File tax extension 2011 8 21. File tax extension 2011 0 20. File tax extension 2011 2 19. File tax extension 2011 4 18. File tax extension 2011 6 17. File tax extension 2011 8 110 25. File tax extension 2011 2 24. File tax extension 2011 4 23. File tax extension 2011 5 22. File tax extension 2011 7 21. File tax extension 2011 8 21. File tax extension 2011 0 20. File tax extension 2011 2 19. File tax extension 2011 4 18. File tax extension 2011 6 17. File tax extension 2011 8 111 25. File tax extension 2011 2 24. File tax extension 2011 4 23. File tax extension 2011 5 22. File tax extension 2011 7 21. File tax extension 2011 8 21. File tax extension 2011 0 20. File tax extension 2011 2 19. File tax extension 2011 4 18. File tax extension 2011 6 17. File tax extension 2011 8 112 25. File tax extension 2011 2 24. File tax extension 2011 4 23. File tax extension 2011 5 22. File tax extension 2011 7 21. File tax extension 2011 8 21. File tax extension 2011 0 20. File tax extension 2011 2 19. File tax extension 2011 4 18. File tax extension 2011 6 17. File tax extension 2011 8 113 25. File tax extension 2011 2 24. File tax extension 2011 4 23. File tax extension 2011 5 22. File tax extension 2011 7 21. File tax extension 2011 8 21. File tax extension 2011 0 20. File tax extension 2011 2 19. File tax extension 2011 4 18. File tax extension 2011 6 17. File tax extension 2011 8 114 25. File tax extension 2011 2 24. File tax extension 2011 4 23. File tax extension 2011 5 22. File tax extension 2011 7 21. File tax extension 2011 8 21. File tax extension 2011 0 20. File tax extension 2011 2 19. File tax extension 2011 4 18. File tax extension 2011 6 17. File tax extension 2011 8 115+ 25. File tax extension 2011 2 24. File tax extension 2011 4 23. File tax extension 2011 5 22. File tax extension 2011 7 21. File tax extension 2011 8 21. File tax extension 2011 0 20. File tax extension 2011 2 19. File tax extension 2011 4 18. File tax extension 2011 6 17. File tax extension 2011 8 Appendix C. File tax extension 2011 (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 tax extension 2011 8 21. File tax extension 2011 3 20. File tax extension 2011 9 20. File tax extension 2011 6 20. File tax extension 2011 2 19. File tax extension 2011 9 19. File tax extension 2011 6 19. File tax extension 2011 4 19. File tax extension 2011 1 18. File tax extension 2011 9 71 21. File tax extension 2011 3 20. File tax extension 2011 9 20. File tax extension 2011 5 20. File tax extension 2011 1 19. File tax extension 2011 7 19. File tax extension 2011 4 19. File tax extension 2011 1 18. File tax extension 2011 8 18. File tax extension 2011 5 18. File tax extension 2011 3 72 20. File tax extension 2011 9 20. File tax extension 2011 5 20. File tax extension 2011 0 19. File tax extension 2011 6 19. File tax extension 2011 3 18. File tax extension 2011 9 18. File tax extension 2011 6 18. File tax extension 2011 3 18. File tax extension 2011 0 17. File tax extension 2011 7 73 20. File tax extension 2011 6 20. File tax extension 2011 1 19. File tax extension 2011 6 19. File tax extension 2011 2 18. File tax extension 2011 8 18. File tax extension 2011 4 18. File tax extension 2011 1 17. File tax extension 2011 8 17. File tax extension 2011 5 17. File tax extension 2011 2 74 20. File tax extension 2011 2 19. File tax extension 2011 7 19. File tax extension 2011 3 18. File tax extension 2011 8 18. File tax extension 2011 4 18. File tax extension 2011 0 17. File tax extension 2011 6 17. File tax extension 2011 3 17. File tax extension 2011 0 16. File tax extension 2011 7 75 19. File tax extension 2011 9 19. File tax extension 2011 4 18. File tax extension 2011 9 18. File tax extension 2011 4 18. File tax extension 2011 0 17. File tax extension 2011 6 17. File tax extension 2011 2 16. File tax extension 2011 8 16. File tax extension 2011 5 16. File tax extension 2011 2 76 19. File tax extension 2011 6 19. File tax extension 2011 1 18. File tax extension 2011 6 18. File tax extension 2011 1 17. File tax extension 2011 6 17. File tax extension 2011 2 16. File tax extension 2011 8 16. File tax extension 2011 4 16. File tax extension 2011 0 15. File tax extension 2011 7 77 19. File tax extension 2011 4 18. File tax extension 2011 8 18. File tax extension 2011 3 17. File tax extension 2011 8 17. File tax extension 2011 3 16. File tax extension 2011 8 16. File tax extension 2011 4 16. File tax extension 2011 0 15. File tax extension 2011 6 15. File tax extension 2011 3 78 19. File tax extension 2011 1 18. File tax extension 2011 5 18. File tax extension 2011 0 17. File tax extension 2011 5 17. File tax extension 2011 0 16. File tax extension 2011 5 16. File tax extension 2011 0 15. File tax extension 2011 6 15. File tax extension 2011 2 14. File tax extension 2011 9 79 18. File tax extension 2011 9 18. File tax extension 2011 3 17. File tax extension 2011 7 17. File tax extension 2011 2 16. File tax extension 2011 7 16. File tax extension 2011 2 15. File tax extension 2011 7 15. File tax extension 2011 3 14. File tax extension 2011 9 14. File tax extension 2011 5 80 18. File tax extension 2011 7 18. File tax extension 2011 1 17. File tax extension 2011 5 16. File tax extension 2011 9 16. File tax extension 2011 4 15. File tax extension 2011 9 15. File tax extension 2011 4 15. File tax extension 2011 0 14. File tax extension 2011 5 14. File tax extension 2011 1 81 18. File tax extension 2011 5 17. File tax extension 2011 9 17. File tax extension 2011 3 16. File tax extension 2011 7 16. File tax extension 2011 2 15. File tax extension 2011 6 15. File tax extension 2011 1 14. File tax extension 2011 7 14. File tax extension 2011 2 13. File tax extension 2011 8 82 18. File tax extension 2011 3 17. File tax extension 2011 7 17. File tax extension 2011 1 16. File tax extension 2011 5 15. File tax extension 2011 9 15. File tax extension 2011 4 14. File tax extension 2011 9 14. File tax extension 2011 4 13. File tax extension 2011 9 13. File tax extension 2011 5 83 18. File tax extension 2011 2 17. File tax extension 2011 5 16. File tax extension 2011 9 16. File tax extension 2011 3 15. File tax extension 2011 7 15. File tax extension 2011 2 14. File tax extension 2011 7 14. File tax extension 2011 2 13. File tax extension 2011 7 13. File tax extension 2011 2 84 18. File tax extension 2011 0 17. File tax extension 2011 4 16. File tax extension 2011 7 16. File tax extension 2011 1 15. File tax extension 2011 5 15. File tax extension 2011 0 14. File tax extension 2011 4 13. File tax extension 2011 9 13. File tax extension 2011 4 13. File tax extension 2011 0 85 17. File tax extension 2011 9 17. File tax extension 2011 3 16. File tax extension 2011 6 16. File tax extension 2011 0 15. File tax extension 2011 4 14. File tax extension 2011 8 14. File tax extension 2011 3 13. File tax extension 2011 7 13. File tax extension 2011 2 12. File tax extension 2011 8 86 17. File tax extension 2011 8 17. File tax extension 2011 1 16. File tax extension 2011 5 15. File tax extension 2011 8 15. File tax extension 2011 2 14. File tax extension 2011 6 14. File tax extension 2011 1 13. File tax extension 2011 5 13. File tax extension 2011 0 12. File tax extension 2011 5 87 17. File tax extension 2011 7 17. File tax extension 2011 0 16. File tax extension 2011 4 15. File tax extension 2011 7 15. File tax extension 2011 1 14. File tax extension 2011 5 13. File tax extension 2011 9 13. File tax extension 2011 4 12. File tax extension 2011 9 12. File tax extension 2011 4 88 17. File tax extension 2011 6 16. File tax extension 2011 9 16. File tax extension 2011 3 15. File tax extension 2011 6 15. File tax extension 2011 0 14. File tax extension 2011 4 13. File tax extension 2011 8 13. File tax extension 2011 2 12. File tax extension 2011 7 12. File tax extension 2011 2 89 17. File tax extension 2011 6 16. File tax extension 2011 9 16. File tax extension 2011 2 15. File tax extension 2011 5 14. File tax extension 2011 9 14. File tax extension 2011 3 13. File tax extension 2011 7 13. File tax extension 2011 1 12. File tax extension 2011 6 12. File tax extension 2011 0 90 17. File tax extension 2011 5 16. File tax extension 2011 8 16. File tax extension 2011 1 15. File tax extension 2011 4 14. File tax extension 2011 8 14. File tax extension 2011 2 13. File tax extension 2011 6 13. File tax extension 2011 0 12. File tax extension 2011 4 11. File tax extension 2011 9 91 17. File tax extension 2011 4 16. File tax extension 2011 7 16. File tax extension 2011 0 15. File tax extension 2011 4 14. File tax extension 2011 7 14. File tax extension 2011 1 13. File tax extension 2011 5 12. File tax extension 2011 9 12. File tax extension 2011 3 11. File tax extension 2011 8 92 17. File tax extension 2011 4 16. File tax extension 2011 7 16. File tax extension 2011 0 15. File tax extension 2011 3 14. File tax extension 2011 6 14. File tax extension 2011 0 13. File tax extension 2011 4 12. File tax extension 2011 8 12. File tax extension 2011 2 11. File tax extension 2011 7 93 17. File tax extension 2011 3 16. File tax extension 2011 6 15. File tax extension 2011 9 15. File tax extension 2011 2 14. File tax extension 2011 6 13. File tax extension 2011 9 13. File tax extension 2011 3 12. File tax extension 2011 7 12. File tax extension 2011 1 11. File tax extension 2011 6 94 17. File tax extension 2011 3 16. File tax extension 2011 6 15. File tax extension 2011 9 15. File tax extension 2011 2 14. File tax extension 2011 5 13. File tax extension 2011 9 13. File tax extension 2011 2 12. File tax extension 2011 6 12. File tax extension 2011 0 11. File tax extension 2011 5 95 17. File tax extension 2011 3 16. File tax extension 2011 5 15. File tax extension 2011 8 15. File tax extension 2011 1 14. File tax extension 2011 5 13. File tax extension 2011 8 13. File tax extension 2011 2 12. File tax extension 2011 6 12. File tax extension 2011 0 11. File tax extension 2011 4 96 17. File tax extension 2011 2 16. File tax extension 2011 5 15. File tax extension 2011 8 15. File tax extension 2011 1 14. File tax extension 2011 4 13. File tax extension 2011 8 13. File tax extension 2011 1 12. File tax extension 2011 5 11. File tax extension 2011 9 11. File tax extension 2011 3 97 17. File tax extension 2011 2 16. File tax extension 2011 5 15. File tax extension 2011 8 15. File tax extension 2011 1 14. File tax extension 2011 4 13. File tax extension 2011 7 13. File tax extension 2011 1 12. File tax extension 2011 5 11. File tax extension 2011 9 11. File tax extension 2011 3 98 17. File tax extension 2011 2 16. File tax extension 2011 4 15. File tax extension 2011 7 15. File tax extension 2011 0 14. File tax extension 2011 3 13. File tax extension 2011 7 13. File tax extension 2011 0 12. File tax extension 2011 4 11. File tax extension 2011 8 11. File tax extension 2011 2 99 17. File tax extension 2011 2 16. File tax extension 2011 4 15. File tax extension 2011 7 15. File tax extension 2011 0 14. File tax extension 2011 3 13. File tax extension 2011 6 13. File tax extension 2011 0 12. File tax extension 2011 4 11. File tax extension 2011 8 11. File tax extension 2011 2 100 17. File tax extension 2011 1 16. File tax extension 2011 4 15. File tax extension 2011 7 15. File tax extension 2011 0 14. File tax extension 2011 3 13. File tax extension 2011 6 12. File tax extension 2011 9 12. File tax extension 2011 3 11. File tax extension 2011 7 11. File tax extension 2011 1 101 17. File tax extension 2011 1 16. File tax extension 2011 4 15. File tax extension 2011 6 14. File tax extension 2011 9 14. File tax extension 2011 2 13. File tax extension 2011 6 12. File tax extension 2011 9 12. File tax extension 2011 3 11. File tax extension 2011 7 11. File tax extension 2011 1 102 17. File tax extension 2011 1 16. File tax extension 2011 4 15. File tax extension 2011 6 14. File tax extension 2011 9 14. File tax extension 2011 2 13. File tax extension 2011 5 12. File tax extension 2011 9 12. File tax extension 2011 2 11. File tax extension 2011 6 11. File tax extension 2011 0 103 17. File tax extension 2011 1 16. File tax extension 2011 3 15. File tax extension 2011 6 14. File tax extension 2011 9 14. File tax extension 2011 2 13. File tax extension 2011 5 12. File tax extension 2011 9 12. File tax extension 2011 2 11. File tax extension 2011 6 11. File tax extension 2011 0 104 17. File tax extension 2011 1 16. File tax extension 2011 3 15. File tax extension 2011 6 14. File tax extension 2011 9 14. File tax extension 2011 2 13. File tax extension 2011 5 12. File tax extension 2011 8 12. File tax extension 2011 2 11. File tax extension 2011 6 11. File tax extension 2011 0 105 17. File tax extension 2011 1 16. File tax extension 2011 3 15. File tax extension 2011 6 14. File tax extension 2011 9 14. File tax extension 2011 2 13. File tax extension 2011 5 12. File tax extension 2011 8 12. File tax extension 2011 2 11. File tax extension 2011 5 10. File tax extension 2011 9 106 17. File tax extension 2011 1 16. File tax extension 2011 3 15. File tax extension 2011 6 14. File tax extension 2011 8 14. File tax extension 2011 1 13. File tax extension 2011 5 12. File tax extension 2011 8 12. File tax extension 2011 2 11. File tax extension 2011 5 10. File tax extension 2011 9 107 17. File tax extension 2011 0 16. File tax extension 2011 3 15. File tax extension 2011 6 14. File tax extension 2011 8 14. File tax extension 2011 1 13. File tax extension 2011 4 12. File tax extension 2011 8 12. File tax extension 2011 1 11. File tax extension 2011 5 10. File tax extension 2011 9 108 17. File tax extension 2011 0 16. File tax extension 2011 3 15. File tax extension 2011 5 14. File tax extension 2011 8 14. File tax extension 2011 1 13. File tax extension 2011 4 12. File tax extension 2011 8 12. File tax extension 2011 1 11. File tax extension 2011 5 10. File tax extension 2011 9 109 17. File tax extension 2011 0 16. File tax extension 2011 3 15. File tax extension 2011 5 14. File tax extension 2011 8 14. File tax extension 2011 1 13. File tax extension 2011 4 12. File tax extension 2011 8 12. File tax extension 2011 1 11. File tax extension 2011 5 10. File tax extension 2011 9 Appendix C. File tax extension 2011 (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 tax extension 2011 0 16. File tax extension 2011 3 15. File tax extension 2011 5 14. File tax extension 2011 8 14. File tax extension 2011 1 13. File tax extension 2011 4 12. File tax extension 2011 7 12. File tax extension 2011 1 11. File tax extension 2011 5 10. File tax extension 2011 9 111 17. File tax extension 2011 0 16. File tax extension 2011 3 15. File tax extension 2011 5 14. File tax extension 2011 8 14. File tax extension 2011 1 13. File tax extension 2011 4 12. File tax extension 2011 7 12. File tax extension 2011 1 11. File tax extension 2011 5 10. File tax extension 2011 8 112 17. File tax extension 2011 0 16. File tax extension 2011 3 15. File tax extension 2011 5 14. File tax extension 2011 8 14. File tax extension 2011 1 13. File tax extension 2011 4 12. File tax extension 2011 7 12. File tax extension 2011 1 11. File tax extension 2011 5 10. File tax extension 2011 8 113 17. File tax extension 2011 0 16. File tax extension 2011 3 15. File tax extension 2011 5 14. File tax extension 2011 8 14. File tax extension 2011 1 13. File tax extension 2011 4 12. File tax extension 2011 7 12. File tax extension 2011 1 11. File tax extension 2011 4 10. File tax extension 2011 8 114 17. File tax extension 2011 0 16. File tax extension 2011 3 15. File tax extension 2011 5 14. File tax extension 2011 8 14. File tax extension 2011 1 13. File tax extension 2011 4 12. File tax extension 2011 7 12. File tax extension 2011 1 11. File tax extension 2011 4 10. File tax extension 2011 8 115+ 17. File tax extension 2011 0 16. File tax extension 2011 3 15. File tax extension 2011 5 14. File tax extension 2011 8 14. File tax extension 2011 1 13. File tax extension 2011 4 12. File tax extension 2011 7 12. File tax extension 2011 1 11. File tax extension 2011 4 10. File tax extension 2011 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 tax extension 2011 8 13. File tax extension 2011 4 13. File tax extension 2011 1 12. File tax extension 2011 8 12. File tax extension 2011 6 12. File tax extension 2011 3 12. File tax extension 2011 1 11. File tax extension 2011 9 11. File tax extension 2011 7 11. File tax extension 2011 5 81 13. File tax extension 2011 4 13. File tax extension 2011 1 12. File tax extension 2011 7 12. File tax extension 2011 4 12. File tax extension 2011 2 11. File tax extension 2011 9 11. File tax extension 2011 7 11. File tax extension 2011 4 11. File tax extension 2011 3 11. File tax extension 2011 1 82 13. File tax extension 2011 1 12. File tax extension 2011 7 12. File tax extension 2011 4 12. File tax extension 2011 1 11. File tax extension 2011 8 11. File tax extension 2011 5 11. File tax extension 2011 3 11. File tax extension 2011 0 10. File tax extension 2011 8 10. File tax extension 2011 6 83 12. File tax extension 2011 8 12. File tax extension 2011 4 12. File tax extension 2011 1 11. File tax extension 2011 7 11. File tax extension 2011 4 11. File tax extension 2011 1 10. File tax extension 2011 9 10. File tax extension 2011 6 10. File tax extension 2011 4 10. File tax extension 2011 2 84 12. File tax extension 2011 6 12. File tax extension 2011 2 11. File tax extension 2011 8 11. File tax extension 2011 4 11. File tax extension 2011 1 10. File tax extension 2011 8 10. File tax extension 2011 5 10. File tax extension 2011 3 10. File tax extension 2011 1 9. File tax extension 2011 9 85 12. File tax extension 2011 3 11. File tax extension 2011 9 11. File tax extension 2011 5 11. File tax extension 2011 1 10. File tax extension 2011 8 10. File tax extension 2011 5 10. File tax extension 2011 2 9. File tax extension 2011 9 9. File tax extension 2011 7 9. File tax extension 2011 5 86 12. File tax extension 2011 1 11. File tax extension 2011 7 11. File tax extension 2011 3 10. File tax extension 2011 9 10. File tax extension 2011 5 10. File tax extension 2011 2 9. File tax extension 2011 9 9. File tax extension 2011 6 9. File tax extension 2011 4 9. File tax extension 2011 2 87 11. File tax extension 2011 9 11. File tax extension 2011 4 11. File tax extension 2011 0 10. File tax extension 2011 6 10. File tax extension 2011 3 9. File tax extension 2011 9 9. File tax extension 2011 6 9. File tax extension 2011 4 9. File tax extension 2011 1 8. File tax extension 2011 9 88 11. File tax extension 2011 7 11. File tax extension 2011 3 10. File tax extension 2011 8 10. File tax extension 2011 4 10. File tax extension 2011 1 9. File tax extension 2011 7 9. File tax extension 2011 4 9. File tax extension 2011 1 8. File tax extension 2011 8 8. File tax extension 2011 6 89 11. File tax extension 2011 5 11. File tax extension 2011 1 10. File tax extension 2011 6 10. File tax extension 2011 2 9. File tax extension 2011 9 9. File tax extension 2011 5 9. File tax extension 2011 2 8. File tax extension 2011 9 8. File tax extension 2011 6 8. File tax extension 2011 3 90 11. File tax extension 2011 4 10. File tax extension 2011 9 10. File tax extension 2011 5 10. File tax extension 2011 1 9. File tax extension 2011 7 9. File tax extension 2011 3 9. File tax extension 2011 0 8. File tax extension 2011 6 8. File tax extension 2011 3 8. File tax extension 2011 1 91 11. File tax extension 2011 3 10. File tax extension 2011 8 10. File tax extension 2011 3 9. File tax extension 2011 9 9. File tax extension 2011 5 9. File tax extension 2011 1 8. File tax extension 2011 8 8. File tax extension 2011 4 8. File tax extension 2011 1 7. File tax extension 2011 9 92 11. File tax extension 2011 2 10. File tax extension 2011 7 10. File tax extension 2011 2 9. File tax extension 2011 8 9. File tax extension 2011 3 9. File tax extension 2011 0 8. File tax extension 2011 6 8. File tax extension 2011 3 8. File tax extension 2011 0 7. File tax extension 2011 7 93 11. File tax extension 2011 1 10. File tax extension 2011 6 10. File tax extension 2011 1 9. File tax extension 2011 6 9. File tax extension 2011 2 8. File tax extension 2011 8 8. File tax extension 2011 5 8. File tax extension 2011 1 7. File tax extension 2011 8 7. File tax extension 2011 5 94 11. File tax extension 2011 0 10. File tax extension 2011 5 10. File tax extension 2011 0 9. File tax extension 2011 5 9. File tax extension 2011 1 8. File tax extension 2011 7 8. File tax extension 2011 3 8. File tax extension 2011 0 7. File tax extension 2011 6 7. File tax extension 2011 3 95 10. File tax extension 2011 9 10. File tax extension 2011 4 9. File tax extension 2011 9 9. File tax extension 2011 4 9. File tax extension 2011 0 8. File tax extension 2011 6 8. File tax extension 2011 2 7. File tax extension 2011 8 7. File tax extension 2011 5 7. File tax extension 2011 2 96 10. File tax extension 2011 8 10. File tax extension 2011 3 9. File tax extension 2011 8 9. File tax extension 2011 3 8. File tax extension 2011 9 8. File tax extension 2011 5 8. File tax extension 2011 1 7. File tax extension 2011 7 7. File tax extension 2011 4 7. File tax extension 2011 1 97 10. File tax extension 2011 7 10. File tax extension 2011 2 9. File tax extension 2011 7 9. File tax extension 2011 2 8. File tax extension 2011 8 8. File tax extension 2011 4 8. File tax extension 2011 0 7. File tax extension 2011 6 7. File tax extension 2011 3 6. File tax extension 2011 9 98 10. File tax extension 2011 7 10. File tax extension 2011 1 9. File tax extension 2011 6 9. File tax extension 2011 2 8. File tax extension 2011 7 8. File tax extension 2011 3 7. File tax extension 2011 9 7. File tax extension 2011 5 7. File tax extension 2011 1 6. File tax extension 2011 8 99 10. File tax extension 2011 6 10. File tax extension 2011 1 9. File tax extension 2011 6 9. File tax extension 2011 1 8. File tax extension 2011 6 8. File tax extension 2011 2 7. File tax extension 2011 8 7. File tax extension 2011 4 7. File tax extension 2011 0 6. File tax extension 2011 7 100 10. File tax extension 2011 6 10. File tax extension 2011 0 9. File tax extension 2011 5 9. File tax extension 2011 0 8. File tax extension 2011 5 8. File tax extension 2011 1 7. File tax extension 2011 7 7. File tax extension 2011 3 6. File tax extension 2011 9 6. File tax extension 2011 6 101 10. File tax extension 2011 5 10. File tax extension 2011 0 9. File tax extension 2011 4 9. File tax extension 2011 0 8. File tax extension 2011 5 8. File tax extension 2011 0 7. File tax extension 2011 6 7. File tax extension 2011 2 6. File tax extension 2011 9 6. File tax extension 2011 5 102 10. File tax extension 2011 5 9. File tax extension 2011 9 9. File tax extension 2011 4 8. File tax extension 2011 9 8. File tax extension 2011 4 8. File tax extension 2011 0 7. File tax extension 2011 5 7. File tax extension 2011 1 6. File tax extension 2011 8 6. File tax extension 2011 4 103 10. File tax extension 2011 4 9. File tax extension 2011 9 9. File tax extension 2011 4 8. File tax extension 2011 8 8. File tax extension 2011 4 7. File tax extension 2011 9 7. File tax extension 2011 5 7. File tax extension 2011 1 6. File tax extension 2011 7 6. File tax extension 2011 3 104 10. File tax extension 2011 4 9. File tax extension 2011 8 9. File tax extension 2011 3 8. File tax extension 2011 8 8. File tax extension 2011 3 7. File tax extension 2011 9 7. File tax extension 2011 4 7. File tax extension 2011 0 6. File tax extension 2011 6 6. File tax extension 2011 3 105 10. File tax extension 2011 4 9. File tax extension 2011 8 9. File tax extension 2011 3 8. File tax extension 2011 8 8. File tax extension 2011 3 7. File tax extension 2011 8 7. File tax extension 2011 4 7. File tax extension 2011 0 6. File tax extension 2011 6 6. File tax extension 2011 2 106 10. File tax extension 2011 3 9. File tax extension 2011 8 9. File tax extension 2011 2 8. File tax extension 2011 7 8. File tax extension 2011 2 7. File tax extension 2011 8 7. File tax extension 2011 3 6. File tax extension 2011 9 6. File tax extension 2011 5 6. File tax extension 2011 2 107 10. File tax extension 2011 3 9. File tax extension 2011 8 9. File tax extension 2011 2 8. File tax extension 2011 7 8. File tax extension 2011 2 7. File tax extension 2011 7 7. File tax extension 2011 3 6. File tax extension 2011 9 6. File tax extension 2011 5 6. File tax extension 2011 1 108 10. File tax extension 2011 3 9. File tax extension 2011 7 9. File tax extension 2011 2 8. File tax extension 2011 7 8. File tax extension 2011 2 7. File tax extension 2011 7 7. File tax extension 2011 3 6. File tax extension 2011 8 6. File tax extension 2011 4 6. File tax extension 2011 1 109 10. File tax extension 2011 3 9. File tax extension 2011 7 9. File tax extension 2011 2 8. File tax extension 2011 7 8. File tax extension 2011 2 7. File tax extension 2011 7 7. File tax extension 2011 2 6. File tax extension 2011 8 6. File tax extension 2011 4 6. File tax extension 2011 0 110 10. File tax extension 2011 3 9. File tax extension 2011 7 9. File tax extension 2011 2 8. File tax extension 2011 6 8. File tax extension 2011 1 7. File tax extension 2011 7 7. File tax extension 2011 2 6. File tax extension 2011 8 6. File tax extension 2011 4 6. File tax extension 2011 0 111 10. File tax extension 2011 3 9. File tax extension 2011 7 9. File tax extension 2011 1 8. File tax extension 2011 6 8. File tax extension 2011 1 7. File tax extension 2011 6 7. File tax extension 2011 2 6. File tax extension 2011 8 6. File tax extension 2011 3 6. File tax extension 2011 0 112 10. File tax extension 2011 2 9. File tax extension 2011 7 9. File tax extension 2011 1 8. File tax extension 2011 6 8. File tax extension 2011 1 7. File tax extension 2011 6 7. File tax extension 2011 2 6. File tax extension 2011 7 6. File tax extension 2011 3 5. File tax extension 2011 9 113 10. File tax extension 2011 2 9. File tax extension 2011 7 9. File tax extension 2011 1 8. File tax extension 2011 6 8. File tax extension 2011 1 7. File tax extension 2011 6 7. File tax extension 2011 2 6. File tax extension 2011 7 6. File tax extension 2011 3 5. File tax extension 2011 9 114 10. File tax extension 2011 2 9. File tax extension 2011 7 9. File tax extension 2011 1 8. File tax extension 2011 6 8. File tax extension 2011 1 7. File tax extension 2011 6 7. File tax extension 2011 1 6. File tax extension 2011 7 6. File tax extension 2011 3 5. File tax extension 2011 9 115+ 10. File tax extension 2011 2 9. File tax extension 2011 7 9. File tax extension 2011 1 8. File tax extension 2011 6 8. File tax extension 2011 1 7. File tax extension 2011 6 7. File tax extension 2011 1 6. File tax extension 2011 7 6. File tax extension 2011 3 5. File tax extension 2011 9 Appendix C. File tax extension 2011 (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 tax extension 2011 8 7. File tax extension 2011 6 7. File tax extension 2011 4 7. File tax extension 2011 2 7. File tax extension 2011 1 6. File tax extension 2011 9 6. File tax extension 2011 8 6. File tax extension 2011 6 6. File tax extension 2011 5 6. File tax extension 2011 4 91 7. File tax extension 2011 6 7. File tax extension 2011 4 7. File tax extension 2011 2 7. File tax extension 2011 0 6. File tax extension 2011 8 6. File tax extension 2011 7 6. File tax extension 2011 5 6. File tax extension 2011 4 6. File tax extension 2011 3 6. File tax extension 2011 1 92 7. File tax extension 2011 4 7. File tax extension 2011 2 7. File tax extension 2011 0 6. File tax extension 2011 8 6. File tax extension 2011 6 6. File tax extension 2011 4 6. File tax extension 2011 3 6. File tax extension 2011 1 6. File tax extension 2011 0 5. File tax extension 2011 9 93 7. File tax extension 2011 2 7. File tax extension 2011 0 6. File tax extension 2011 8 6. File tax extension 2011 6 6. File tax extension 2011 4 6. File tax extension 2011 2 6. File tax extension 2011 1 5. File tax extension 2011 9 5. File tax extension 2011 8 5. File tax extension 2011 6 94 7. File tax extension 2011 1 6. File tax extension 2011 8 6. File tax extension 2011 6 6. File tax extension 2011 4 6. File tax extension 2011 2 6. File tax extension 2011 0 5. File tax extension 2011 9 5. File tax extension 2011 7 5. File tax extension 2011 6 5. File tax extension 2011 4 95 6. File tax extension 2011 9 6. File tax extension 2011 7 6. File tax extension 2011 4 6. File tax extension 2011 2 6. File tax extension 2011 0 5. File tax extension 2011 8 5. File tax extension 2011 7 5. File tax extension 2011 5 5. File tax extension 2011 4 5. File tax extension 2011 2 96 6. File tax extension 2011 8 6. File tax extension 2011 5 6. File tax extension 2011 3 6. File tax extension 2011 1 5. File tax extension 2011 9 5. File tax extension 2011 7 5. File tax extension 2011 5 5. File tax extension 2011 3 5. File tax extension 2011 2 5. File tax extension 2011 0 97 6. File tax extension 2011 6 6. File tax extension 2011 4 6. File tax extension 2011 1 5. File tax extension 2011 9 5. File tax extension 2011 7 5. File tax extension 2011 5 5. File tax extension 2011 3 5. File tax extension 2011 2 5. File tax extension 2011 0 4. File tax extension 2011 9 98 6. File tax extension 2011 5 6. File tax extension 2011 3 6. File tax extension 2011 0 5. File tax extension 2011 8 5. File tax extension 2011 6 5. File tax extension 2011 4 5. File tax extension 2011 2 5. File tax extension 2011 0 4. File tax extension 2011 8 4. File tax extension 2011 7 99 6. File tax extension 2011 4 6. File tax extension 2011 1 5. File tax extension 2011 9 5. File tax extension 2011 6 5. File tax extension 2011 4 5. File tax extension 2011 2 5. File tax extension 2011 0 4. File tax extension 2011 9 4. File tax extension 2011 7 4. File tax extension 2011 5 100 6. File tax extension 2011 3 6. File tax extension 2011 0 5. File tax extension 2011 8 5. File tax extension 2011 5 5. File tax extension 2011 3 5. File tax extension 2011 1 4. File tax extension 2011 9 4. File tax extension 2011 7 4. File tax extension 2011 5 4. File tax extension 2011 4 101 6. File tax extension 2011 2 5. File tax extension 2011 9 5. File tax extension 2011 6 5. File tax extension 2011 4 5. File tax extension 2011 2 5. File tax extension 2011 0 4. File tax extension 2011 8 4. File tax extension 2011 6 4. File tax extension 2011 4 4. File tax extension 2011 2 102 6. File tax extension 2011 1 5. File tax extension 2011 8 5. File tax extension 2011 5 5. File tax extension 2011 3 5. File tax extension 2011 1 4. File tax extension 2011 8 4. File tax extension 2011 6 4. File tax extension 2011 4 4. File tax extension 2011 3 4. File tax extension 2011 1 103 6. File tax extension 2011 0 5. File tax extension 2011 7 5. File tax extension 2011 4 5. File tax extension 2011 2 5. File tax extension 2011 0 4. File tax extension 2011 7 4. File tax extension 2011 5 4. File tax extension 2011 3 4. File tax extension 2011 1 4. File tax extension 2011 0 104 5. File tax extension 2011 9 5. File tax extension 2011 6 5. File tax extension 2011 4 5. File tax extension 2011 1 4. File tax extension 2011 9 4. File tax extension 2011 6 4. File tax extension 2011 4 4. File tax extension 2011 2 4. File tax extension 2011 0 3. File tax extension 2011 8 105 5. File tax extension 2011 9 5. File tax extension 2011 6 5. File tax extension 2011 3 5. File tax extension 2011 0 4. File tax extension 2011 8 4. File tax extension 2011 5 4. File tax extension 2011 3 4. File tax extension 2011 1 3. File tax extension 2011 9 3. File tax extension 2011 7 106 5. File tax extension 2011 8 5. File tax extension 2011 5 5. File tax extension 2011 2 4. File tax extension 2011 9 4. File tax extension 2011 7 4. File tax extension 2011 5 4. File tax extension 2011 2 4. File tax extension 2011 0 3. File tax extension 2011 8 3. File tax extension 2011 6 107 5. File tax extension 2011 8 5. File tax extension 2011 4 5. File tax extension 2011 1 4. File tax extension 2011 9 4. File tax extension 2011 6 4. File tax extension 2011 4 4. File tax extension 2011 2 3. File tax extension 2011 9 3. File tax extension 2011 7 3. File tax extension 2011 5 108 5. File tax extension 2011 7 5. File tax extension 2011 4 5. File tax extension 2011 1 4. File tax extension 2011 8 4. File tax extension 2011 6 4. File tax extension 2011 3 4. File tax extension 2011 1 3. File tax extension 2011 9 3. File tax extension 2011 7 3. File tax extension 2011 5 109 5. File tax extension 2011 7 5. File tax extension 2011 3 5. File tax extension 2011 0 4. File tax extension 2011 8 4. File tax extension 2011 5 4. File tax extension 2011 3 4. File tax extension 2011 0 3. File tax extension 2011 8 3. File tax extension 2011 6 3. File tax extension 2011 4 110 5. File tax extension 2011 6 5. File tax extension 2011 3 5. File tax extension 2011 0 4. File tax extension 2011 7 4. File tax extension 2011 5 4. File tax extension 2011 2 4. File tax extension 2011 0 3. File tax extension 2011 8 3. File tax extension 2011 5 3. File tax extension 2011 3 111 5. File tax extension 2011 6 5. File tax extension 2011 3 5. File tax extension 2011 0 4. File tax extension 2011 7 4. File tax extension 2011 4 4. File tax extension 2011 2 3. File tax extension 2011 9 3. File tax extension 2011 7 3. File tax extension 2011 5 3. File tax extension 2011 3 112 5. File tax extension 2011 6 5. File tax extension 2011 3 4. File tax extension 2011 9 4. File tax extension 2011 7 4. File tax extension 2011 4 4. File tax extension 2011 1 3. File tax extension 2011 9 3. File tax extension 2011 7 3. File tax extension 2011 5 3. File tax extension 2011 2 113 5. File tax extension 2011 6 5. File tax extension 2011 2 4. File tax extension 2011 9 4. File tax extension 2011 6 4. File tax extension 2011 4 4. File tax extension 2011 1 3. File tax extension 2011 9 3. File tax extension 2011 6 3. File tax extension 2011 4 3. File tax extension 2011 2 114 5. File tax extension 2011 6 5. File tax extension 2011 2 4. File tax extension 2011 9 4. File tax extension 2011 6 4. File tax extension 2011 3 4. File tax extension 2011 1 3. File tax extension 2011 9 3. File tax extension 2011 6 3. File tax extension 2011 4 3. File tax extension 2011 2 115+ 5. File tax extension 2011 5 5. File tax extension 2011 2 4. File tax extension 2011 9 4. File tax extension 2011 6 4. File tax extension 2011 3 4. File tax extension 2011 1 3. File tax extension 2011 8 3. File tax extension 2011 6 3. File tax extension 2011 4 3. File tax extension 2011 1 Appendix C. File tax extension 2011 (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 tax extension 2011 2 4. File tax extension 2011 1 3. File tax extension 2011 9 3. File tax extension 2011 8 3. File tax extension 2011 7 3. File tax extension 2011 5 3. File tax extension 2011 4 3. File tax extension 2011 3 3. File tax extension 2011 3 3. File tax extension 2011 2 101 4. File tax extension 2011 1 3. File tax extension 2011 9 3. File tax extension 2011 7 3. File tax extension 2011 6 3. File tax extension 2011 5 3. File tax extension 2011 4 3. File tax extension 2011 2 3. File tax extension 2011 1 3. File tax extension 2011 1 3. File tax extension 2011 0 102 3. File tax extension 2011 9 3. File tax extension 2011 7 3. File tax extension 2011 6 3. File tax extension 2011 4 3. File tax extension 2011 3 3. File tax extension 2011 2 3. File tax extension 2011 1 3. File tax extension 2011 0 2. File tax extension 2011 9 2. File tax extension 2011 8 103 3. File tax extension 2011 8 3. File tax extension 2011 6 3. File tax extension 2011 4 3. File tax extension 2011 3 3. File tax extension 2011 2 3. File tax extension 2011 0 2. File tax extension 2011 9 2. File tax extension 2011 8 2. File tax extension 2011 7 2. File tax extension 2011 6 104 3. File tax extension 2011 7 3. File tax extension 2011 5 3. File tax extension 2011 3 3. File tax extension 2011 2 3. File tax extension 2011 0 2. File tax extension 2011 9 2. File tax extension 2011 7 2. File tax extension 2011 6 2. File tax extension 2011 5 2. File tax extension 2011 4 105 3. File tax extension 2011 5 3. File tax extension 2011 4 3. File tax extension 2011 2 3. File tax extension 2011 0 2. File tax extension 2011 9 2. File tax extension 2011 7 2. File tax extension 2011 6 2. File tax extension 2011 5 2. File tax extension 2011 4 2. File tax extension 2011 3 106 3. File tax extension 2011 4 3. File tax extension 2011 2 3. File tax extension 2011 1 2. File tax extension 2011 9 2. File tax extension 2011 7 2. File tax extension 2011 6 2. File tax extension 2011 4 2. File tax extension 2011 3 2. File tax extension 2011 2 2. File tax extension 2011 1 107 3. File tax extension 2011 3 3. File tax extension 2011 1 3. File tax extension 2011 0 2. File tax extension 2011 8 2. File tax extension 2011 6 2. File tax extension 2011 5 2. File tax extension 2011 3 2. File tax extension 2011 2 2. File tax extension 2011 1 2. File tax extension 2011 0 108 3. File tax extension 2011 3 3. File tax extension 2011 1 2. File tax extension 2011 9 2. File tax extension 2011 7 2. File tax extension 2011 5 2. File tax extension 2011 4 2. File tax extension 2011 2 2. File tax extension 2011 1 1. File tax extension 2011 9 1. File tax extension 2011 8 109 3. File tax extension 2011 2 3. File tax extension 2011 0 2. File tax extension 2011 8 2. File tax extension 2011 6 2. File tax extension 2011 4 2. File tax extension 2011 3 2. File tax extension 2011 1 2. File tax extension 2011 0 1. File tax extension 2011 8 1. File tax extension 2011 7 110 3. File tax extension 2011 1 2. File tax extension 2011 9 2. File tax extension 2011 7 2. File tax extension 2011 5 2. File tax extension 2011 3 2. File tax extension 2011 2 2. File tax extension 2011 0 1. File tax extension 2011 9 1. File tax extension 2011 7 1. File tax extension 2011 6 111 3. File tax extension 2011 1 2. File tax extension 2011 9 2. File tax extension 2011 7 2. File tax extension 2011 5 2. File tax extension 2011 3 2. File tax extension 2011 1 1. File tax extension 2011 9 1. File tax extension 2011 8 1. File tax extension 2011 6 1. File tax extension 2011 5 112 3. File tax extension 2011 0 2. File tax extension 2011 8 2. File tax extension 2011 6 2. File tax extension 2011 4 2. File tax extension 2011 2 2. File tax extension 2011 0 1. File tax extension 2011 9 1. File tax extension 2011 7 1. File tax extension 2011 5 1. File tax extension 2011 4 113 3. File tax extension 2011 0 2. File tax extension 2011 8 2. File tax extension 2011 6 2. File tax extension 2011 4 2. File tax extension 2011 2 2. File tax extension 2011 0 1. File tax extension 2011 8 1. File tax extension 2011 6 1. File tax extension 2011 5 1. File tax extension 2011 3 114 3. File tax extension 2011 0 2. File tax extension 2011 7 2. File tax extension 2011 5 2. File tax extension 2011 3 2. File tax extension 2011 1 1. File tax extension 2011 9 1. File tax extension 2011 8 1. File tax extension 2011 6 1. File tax extension 2011 4 1. File tax extension 2011 3 115+ 2. File tax extension 2011 9 2. File tax extension 2011 7 2. File tax extension 2011 5 2. File tax extension 2011 3 2. File tax extension 2011 1 1. File tax extension 2011 9 1. File tax extension 2011 7 1. File tax extension 2011 5 1. File tax extension 2011 4 1. File tax extension 2011 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 tax extension 2011 5 1. File tax extension 2011 4 1. File tax extension 2011 3 1. File tax extension 2011 2 1. File tax extension 2011 1 1. File tax extension 2011 1         111 1. File tax extension 2011 4 1. File tax extension 2011 2 1. File tax extension 2011 1 1. File tax extension 2011 1 1. File tax extension 2011 0 1. File tax extension 2011 0         112 1. File tax extension 2011 3 1. File tax extension 2011 1 1. File tax extension 2011 0 1. File tax extension 2011 0 1. File tax extension 2011 0 1. File tax extension 2011 0         113 1. File tax extension 2011 2 1. File tax extension 2011 1 1. File tax extension 2011 0 1. File tax extension 2011 0 1. File tax extension 2011 0 1. File tax extension 2011 0         114 1. File tax extension 2011 1 1. File tax extension 2011 0 1. File tax extension 2011 0 1. File tax extension 2011 0 1. File tax extension 2011 0 1. File tax extension 2011 0         115+ 1. File tax extension 2011 1 1. File tax extension 2011 0 1. File tax extension 2011 0 1. File tax extension 2011 0 1. File tax extension 2011 0 1. File tax extension 2011 0         Appendix C. File tax extension 2011 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 tax extension 2011 4 93 9. File tax extension 2011 6 71 26. File tax extension 2011 5 94 9. File tax extension 2011 1 72 25. File tax extension 2011 6 95 8. File tax extension 2011 6 73 24. File tax extension 2011 7 96 8. File tax extension 2011 1 74 23. File tax extension 2011 8 97 7. File tax extension 2011 6 75 22. File tax extension 2011 9 98 7. File tax extension 2011 1 76 22. File tax extension 2011 0 99 6. File tax extension 2011 7 77 21. File tax extension 2011 2 100 6. File tax extension 2011 3 78 20. File tax extension 2011 3 101 5. File tax extension 2011 9 79 19. File tax extension 2011 5 102 5. File tax extension 2011 5 80 18. File tax extension 2011 7 103 5. File tax extension 2011 2 81 17. File tax extension 2011 9 104 4. File tax extension 2011 9 82 17. File tax extension 2011 1 105 4. File tax extension 2011 5 83 16. File tax extension 2011 3 106 4. File tax extension 2011 2 84 15. File tax extension 2011 5 107 3. File tax extension 2011 9 85 14. File tax extension 2011 8 108 3. File tax extension 2011 7 86 14. File tax extension 2011 1 109 3. File tax extension 2011 4 87 13. File tax extension 2011 4 110 3. File tax extension 2011 1 88 12. File tax extension 2011 7 111 2. File tax extension 2011 9 89 12. File tax extension 2011 0 112 2. File tax extension 2011 6 90 11. File tax extension 2011 4 113 2. File tax extension 2011 4 91 10. File tax extension 2011 8 114 2. File tax extension 2011 1 92 10. File tax extension 2011 2 115 and over 1. File tax extension 2011 9 Prev  Up  Next   Home   More Online Publications