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Free E File Extension

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Free E File Extension

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

Free e file extension 5. Free e file extension   Ministers and Church Employees Table of Contents Alternative Limit for Church Employees Changes to Includible Compensation for Most Recent Year of ServiceChanges to Includible Compensation Changes to Years of Service Self-employed ministers and church employees who participate in 403(b) plans generally follow the same rules as other 403(b) plan participants. Free e file extension This means that if you are a self-employed minister or a church employee, your MAC generally is the lesser of: Your limit on annual additions, or Your limit on elective deferrals. Free e file extension For most ministers and church employees, the limit on annual additions is figured without any changes. Free e file extension This means that if you are a minister or church employee, your limit on annual additions generally is the lesser of: $51,000 for 2013 and $52,000 for 2014, or Your includible compensation for your most recent year of service. Free e file extension Although, in general, the same limit applies, church employees can choose an alternative limit and there are changes in how church employees, foreign missionaries, and self-employed ministers figure includible compensation for the most recent year of service. Free e file extension This chapter will explain the alternative limit and the changes. Free e file extension Who is a church employee?   A church employee is anyone who is an employee of a church or a convention or association of churches, including an employee of a tax-exempt organization controlled by or associated with a church or a convention or association of churches. Free e file extension Alternative Limit for Church Employees If you are a church employee, you can choose to use $10,000 a year as your limit on annual additions, even if your annual additions computed under the general rule is less. Free e file extension Total contributions over your lifetime under this choice cannot be more than $40,000. Free e file extension Changes to Includible Compensation for Most Recent Year of Service There are two types of changes in determining includible compensation for the most recent year of service. Free e file extension They are: Changes in how the includible compensation of foreign missionaries and self-employed ministers is figured, and A change to the years that are counted when figuring the most recent year of service for church employees and self-employed ministers. Free e file extension Changes to Includible Compensation Includible compensation is figured differently for foreign missionaries and self-employed ministers. Free e file extension Foreign missionary. Free e file extension   If you are a foreign missionary, your includible compensation includes foreign earned income that may otherwise be excludable from your gross income under section 911. Free e file extension   If you are a foreign missionary, and your adjusted gross income is $17,000 or less, contributions to your 403(b) account will not be treated as exceeding the limit on annual additions if the contributions are not in excess of $3,000. Free e file extension   You are a foreign missionary if you are either a layperson or a duly ordained, commissioned, or licensed minister of a church and you meet both of the following requirements. Free e file extension You are an employee of a church or convention or association of churches. Free e file extension You are performing services for the church outside the United States. Free e file extension Self-employed minister. Free e file extension   If you are a self-employed minister, you are treated as an employee of a tax-exempt organization that is a qualified employer. Free e file extension Your includible compensation is your net earnings from your ministry minus the contributions made to the retirement plan on your behalf and the deductible portion of your self-employment tax. Free e file extension Changes to Years of Service Generally, only service with the employer who maintains your 403(b) account can be counted when figuring your limit on annual additions. Free e file extension Church employees. Free e file extension   If you are a church employee, treat all of your years of service as an employee of a church or a convention or association of churches as years of service with one employer. Free e file extension Self-employed minister. Free e file extension   If you are a self-employed minister, your years of service include full and part years during which you were self-employed. Free e file extension Prev  Up  Next   Home   More Online Publications