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H&r Block's Free File

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H&r Block's Free File

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

H&r block's free file Publication 575 - Additional Material Table of Contents Worksheet A. H&r block's free file Simplified Method 1. H&r block's free file Enter the total pension or annuity payments received this year. H&r block's free file Also, add this amount to the total for Form 1040, line 16a; Form 1040A, line 12a; or Form 1040NR, line 17a 1. H&r block's free file   2. H&r block's free file Enter your cost in the plan (contract) at the annuity starting date plus any death benefit exclusion. H&r block's free file * See Cost (Investment in the Contract) , earlier 2. H&r block's free file   Note: If your annuity starting date was before this year and you completed this worksheet last year, skip line 3 and enter the amount from line 4 of last year's worksheet on line 4 below (even if the amount of your pension or annuity has changed). H&r block's free file Otherwise, go to line 3. H&r block's free file   3. H&r block's free file Enter the appropriate number from Table 1 below. H&r block's free file But if your annuity starting date was after 1997 and the payments are for your life and that of your beneficiary, enter the appropriate number from Table 2 below. H&r block's free file 3. H&r block's free file   4. H&r block's free file Divide line 2 by the number on line 3 4. H&r block's free file   5. H&r block's free file Multiply line 4 by the number of months for which this year's payments were made. H&r block's free file If your annuity starting date was before 1987, enter this amount on line 8 below and skip lines 6, 7, 10, and 11. H&r block's free file Otherwise, go to line 6 5. H&r block's free file   6. H&r block's free file Enter any amounts previously recovered tax free in years after 1986. H&r block's free file This is the amount shown on line 10 of your worksheet for last year 6. H&r block's free file   7. H&r block's free file Subtract line 6 from line 2 7. H&r block's free file   8. H&r block's free file Enter the smaller of line 5 or line 7 8. H&r block's free file   9. H&r block's free file Taxable amount for year. H&r block's free file Subtract line 8 from line 1. H&r block's free file Enter the result, but not less than zero. H&r block's free file Also, add this amount to the total for Form 1040, line 16b; Form 1040A, line 12b; or Form 1040NR, line 17b. H&r block's free file  Note: If your Form 1099-R shows a larger taxable amount, use the amount figured on this line instead. H&r block's free file If you are a retired public safety officer, see Insurance Premiums for Retired Public Safety Officers , earlier, before entering an amount on your tax return 9. H&r block's free file   10. H&r block's free file Was your annuity starting date before 1987? □ Yes. H&r block's free file STOP. H&r block's free file Do not complete the rest of this worksheet. H&r block's free file  □ No. H&r block's free file Add lines 6 and 8. H&r block's free file This is the amount you have recovered tax free through 2013. H&r block's free file You will need this number if you need to fill out this worksheet next year 10. H&r block's free file   11. H&r block's free file Balance of cost to be recovered. H&r block's free file Subtract line 10 from line 2. H&r block's free file If zero, you will not have to complete this worksheet next year. H&r block's free file The payments you receive next year will generally be fully taxable 11. H&r block's free file   * A death benefit exclusion (up to $5,000) applied to certain benefits received by employees who died before August 21, 1996. H&r block's free file Table 1 for Line 3 Above   IF the age at  annuity starting date was . H&r block's free file . H&r block's free file . H&r block's free file         AND your annuity starting date was—     BEFORE November 19, 1996,  enter on line 3 . H&r block's free file . H&r block's free file . H&r block's free file AFTER November 18, 1996,  enter on line 3 . H&r block's free file . H&r block's free file . H&r block's free file   55 or under 300 360   56-60 260 310   61-65 240 260   66-70 170 210   71 or over 120 160 Table 2 for Line 3 Above   IF the combined ages at annuity starting date were . H&r block's free file . H&r block's free file . H&r block's free file   THEN enter on line 3 . H&r block's free file . H&r block's free file . H&r block's free file         110 or under   410         111-120   360         121-130   310         131-140   260         141 or over   210       Prev  Up  Next   Home   More Online Publications