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Free 2011 Tax Filing

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Free 2011 Tax Filing

Free 2011 tax filing Part Three -   Gains and Losses The four chapters in this part discuss investment gains and losses, including how to figure your basis in property. Free 2011 tax filing A gain from selling or trading stocks, bonds, or other investment property may be taxed or it may be tax free, at least in part. Free 2011 tax filing A loss may or may not be deductible. Free 2011 tax filing These chapters also discuss gains from selling property you personally use — including the special rules for selling your home. Free 2011 tax filing Nonbusiness casualty and theft losses are discussed in chapter 25 in Part Five. Free 2011 tax filing Table of Contents 13. Free 2011 tax filing   Basis of PropertyIntroduction Useful Items - You may want to see: Cost BasisReal Property Adjusted BasisIncreases to Basis Decreases to Basis Basis Other Than CostProperty Received for Services Taxable Exchanges Involuntary Conversions Nontaxable Exchanges Property Transferred From a Spouse Property Received as a Gift Inherited Property Property Changed From Personal to Business or Rental Use Stocks and Bonds 14. Free 2011 tax filing   Sale of PropertyReminder Introduction Useful Items - You may want to see: Sales and TradesWhat Is a Sale or Trade? How To Figure Gain or Loss Nontaxable Trades Transfers Between Spouses Related Party Transactions Capital Gains and LossesCapital or Ordinary Gain or Loss Capital Assets and Noncapital Assets Holding Period Nonbusiness Bad Debts Wash Sales Rollover of Gain From Publicly Traded Securities 15. Free 2011 tax filing   Selling Your HomeReminder Introduction Useful Items - You may want to see: Main Home Figuring Gain or LossSelling Price Amount Realized Adjusted Basis Amount of Gain or Loss Dispositions Other Than Sales Determining Basis Excluding the GainMaximum Exclusion Ownership and Use Tests Reduced Maximum Exclusion Business Use or Rental of Home Reporting the SaleSeller-financed mortgage. Free 2011 tax filing More information. Free 2011 tax filing Special SituationsException for sales to related persons. Free 2011 tax filing Recapturing (Paying Back) a Federal Mortgage Subsidy 16. Free 2011 tax filing   Reporting Gains and Losses What's New Introduction Useful Items - You may want to see: Reporting Capital Gains and Losses Exception 1. Free 2011 tax filing Exception 2. Free 2011 tax filing File Form 1099-B or Form 1099-S with the IRS. Free 2011 tax filing Capital Losses Capital Gain Tax Rates Prev  Up  Next   Home   More Online Publications
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The Free 2011 Tax Filing

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