File your Taxes for Free!
  • Get your maximum refund*
  • 100% accurate calculations guaranteed*

TurboTax Federal Free Edition - File Taxes Online

Don't let filing your taxes get you down! We'll help make it as easy as possible. With e-file and direct deposit, there's no faster way to get your refund!

Approved TurboTax Affiliate Site. TurboTax and TurboTax Online, among others, are registered trademarks and/or service marks of Intuit Inc. in the United States and other countries. Other parties' trademarks or service marks are the property of the respective owners.


© 2012 - 2018 All rights reserved.

This is an Approved TurboTax Affiliate site. TurboTax and TurboTax Online, among other are registered trademarks and/or service marks of Intuit, Inc. in the United States and other countries. Other parties' trademarks or service marks are the property of the respective owners.
When discussing "Free e-file", note that state e-file is an additional fee. E-file fees do not apply to New York state returns. Prices are subject to change without notice. E-file and get your refund faster
*If you pay an IRS or state penalty or interest because of a TurboTax calculations error, we'll pay you the penalty and interest.
*Maximum Refund Guarantee - or Your Money Back: If you get a larger refund or smaller tax due from another tax preparation method, we'll refund the applicable TurboTax federal and/or state purchase price paid. TurboTax Federal Free Edition customers are entitled to payment of $14.99 and a refund of your state purchase price paid. Claims must be submitted within sixty (60) days of your TurboTax filing date and no later than 6/15/14. E-file, Audit Defense, Professional Review, Refund Transfer and technical support fees are excluded. This guarantee cannot be combined with the TurboTax Satisfaction (Easy) Guarantee. *We're so confident your return will be done right, we guarantee it. Accurate calculations guaranteed. If you pay an IRS or state penalty or interest because of a TurboTax calculations error, we'll pay you the penalty and interest.
https://turbotax.intuit.com/corp/guarantees.jsp

Hr Block Tax Free

Print Free 1040ez Tax FormFile Tax Extension FreeTax Filing Extension Deadline 2012Filing A 2012 Tax Return2010 Form 1040ez InstructionsTaxes UnemployedHr Block Free FilingIrs Tax ReturnHow To Amend Your TaxesAmend 2012 Tax Return OnlineIrsWww HrblockWhere Can I File My 2012 Taxes For FreeFree Tax Filing1040a Instructions2011 Amendment Tax FormFree Tax FileHow To Prepare A 1040xFree Tax Preparation2011 Tax Forms Federal1040Federal Tax Ez Form 2011Filing 2012 Tax ReturnsH&r Block At Home DeluxeCan I File My Back Taxes Online FreeHow To Fill Out A 1040ez Tax FormTax Forms For 2010Federal Tax Forms 2012 1040Prior Year Tax Return1040ez OnlineWww Irs Gov Free FileIrs Forms 1040How To Correct Tax Return After FilingTax Forms Ez1040 Form1040ez Form 2013 Pdf2009 Form 1040 EzCan You File State Taxes For FreeFree State File TaxesState Tax Forms 2012

Hr Block Tax Free

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

Self-Employed Individuals Tax Center

Who is Self-Employed?

Generally, you are self-employed if any of the following apply to you.

What are My Self-Employed Tax Obligations?

As a self-employed individual, generally you are required to file an annual return and pay estimated tax quarterly.

Self-employed individuals generally must pay self-employment tax (SE tax) as well as income tax. SE tax is a Social Security and Medicare tax primarily for individuals who work for themselves. It is similar to the Social Security and Medicare taxes withheld from the pay of most wage earners. In general, anytime the wording "self-employment tax" is used, it only refers to Social Security and Medicare taxes and not any other tax (like income tax).

Before you can determine if you are subject to self-employment tax and income tax, you must figure your net profit or net loss from your business. You do this by subtracting your business expenses from your business income. If your expenses are less than your income, the difference is net profit and becomes part of your income on page 1 of Form 1040. If your expenses are more than your income, the difference is a net loss. You usually can deduct your loss from gross income on page 1 of Form 1040. But in some situations your loss is limited. See Pub. 334, Tax Guide for Small Business (For Individuals Who Use Schedule C or C-EZ) for more information.

You have to file an income tax return if your net earnings from self-employment were $400 or more. If your net earnings from self-employment were less than $400, you still have to file an income tax return if you meet any other filing requirement listed in the Form 1040 instructions (PDF).

How Do I Make My Quarterly Payments?

Estimated tax is the method used to pay Social Security and Medicare taxes and income tax, because you do not have an employer withholding these taxes for you. Form 1040-ES, Estimated Tax for Individuals (PDF), is used to figure these taxes. Form 1040-ES contains a worksheet that is similar to Form 1040. You will need your prior year’s annual tax return in order to fill out Form 1040-ES.

Use the worksheet found in Form 1040-ES, Estimated Tax for Individuals to find out if you are required to file quarterly estimated tax.

Form 1040-ES also contains blank vouchers you can use when you mail your estimated tax payments or you may make your payments using the Electronic Federal Tax Payment System (EFTPS). If this is your first year being self-employed, you will need to estimate the amount of income you expect to earn for the year. If you estimated your earnings too high, simply complete another Form 1040-ES worksheet to refigure your estimated tax for the next quarter. If you estimated your earnings too low, again complete another Form 1040-ES worksheet to recalculate your estimated taxes for the next quarter.

See the Estimated Taxes page for more information. The Self-Employment Tax page has more information on Social Security and Medicare taxes.

How Do I File My Annual Return?

To file your annual tax return, you will need to use Schedule C (PDF) or Schedule C-EZ (PDF) to report your income or loss from a business you operated or a profession you practiced as a sole proprietor. Schedule C Instructions (PDF) may be helpful in filling out this form.

Small businesses and statutory employees with expenses of $5,000 or less may be able to file Schedule C-EZ instead of Schedule C. To find out if you can use Schedule C-EZ, see the instructions in the Schedule C-EZ form.

In order to report your Social Security and Medicare taxes, you must file Schedule SE (Form 1040), Self-Employment Tax (PDF). Use the income or loss calculated on Schedule C or Schedule C-EZ to calculate the amount of Social Security and Medicare taxes you should have paid during the year. The Instructions (PDF) for Schedule SE may be helpful in filing out the form.

Business Structures

When beginning a business, you must decide what form of business entity to establish. Your form of business determines which income tax return form you have to file. The most common forms of business are the sole proprietorship, partnership, corporation, and S corporation. A Limited Liability Company (LLC) is a relatively new business structure allowed by state statute. Visit the Business Structures page to learn more about each type of entity and what forms to file.

Home Office Deduction

If you use part of your home for business, you may be able to deduct expenses for the business use of your home. The home office deduction is available for homeowners and renters, and applies to all types of homes.

Husband and Wife Business - What is a Qualified Joint Venture?

Husband and Wife Business
The employment tax requirements for family employees may vary from those that apply to other employees. On this page we point out some issues to consider when operating a husband and wife business.

Election for Husband and Wife Unincorporated Businesses
For tax years beginning after December 31, 2006, the Small Business and Work Opportunity Tax Act of 2007 (Public Law 110-28) provides that a "qualified joint venture," whose only members are a husband and wife filing a joint return, can elect not to be treated as a partnership for Federal tax purposes.

Considering a Tax Professional

Tips for Choosing a Tax Return Preparer

Online Learning Tools

The Small Business Taxes: The Virtual Workshop is composed of nine interactive lessons designed to help new small business owners learn their tax rights and responsibilities. The IRS Video Portal contains video and audio presentations on topics of interest to small businesses, individuals and tax professionals.

Page Last Reviewed or Updated: 04-Mar-2014

The Hr Block Tax Free

Hr block tax free Publication 538 - Main Content Table of Contents Accounting PeriodsCalendar Year Fiscal Year Short Tax Year Improper Tax Year Change in Tax Year Individuals Partnerships, S Corporations, and Personal Service Corporations (PSCs) Corporations (Other Than S Corporations and PSCs) Accounting MethodsSpecial methods. Hr block tax free Hybrid method. Hr block tax free Cash Method Accrual Method Inventories Change in Accounting Method How To Get Tax HelpLow Income Taxpayer Clinics (LITCs). Hr block tax free Accounting Periods You must use a tax year to figure your taxable income. Hr block tax free A tax year is an annual accounting period for keeping records and reporting income and expenses. Hr block tax free An annual accounting period does not include a short tax year (discussed later). Hr block tax free You can use the following tax years: A calendar year; or A fiscal year (including a 52-53-week tax year). Hr block tax free Unless you have a required tax year, you adopt a tax year by filing your first income tax return using that tax year. Hr block tax free A required tax year is a tax year required under the Internal Revenue Code or the Income Tax Regulations. Hr block tax free You cannot adopt a tax year by merely: Filing an application for an extension of time to file an income tax return; Filing an application for an employer identification number (Form SS-4); or Paying estimated taxes. Hr block tax free This section discusses: A calendar year. Hr block tax free A fiscal year (including a period of 52 or 53 weeks). Hr block tax free A short tax year. Hr block tax free An improper tax year. Hr block tax free A change in tax year. Hr block tax free Special situations that apply to individuals. Hr block tax free Restrictions that apply to the accounting period of a partnership, S corporation, or personal service corporation. Hr block tax free Special situations that apply to corporations. Hr block tax free Calendar Year A calendar year is 12 consecutive months beginning on January 1st and ending on December 31st. Hr block tax free If you adopt the calendar year, you must maintain your books and records and report your income and expenses from January 1st through December 31st of each year. Hr block tax free If you file your first tax return using the calendar tax year and you later begin business as a sole proprietor, become a partner in a partnership, or become a shareholder in an S corporation, you must continue to use the calendar year unless you obtain approval from the IRS to change it, or are otherwise allowed to change it without IRS approval. Hr block tax free See Change in Tax Year, later. Hr block tax free Generally, anyone can adopt the calendar year. Hr block tax free However, you must adopt the calendar year if: You keep no books or records; You have no annual accounting period; Your present tax year does not qualify as a fiscal year; or You are required to use a calendar year by a provision in the Internal Revenue Code or the Income Tax Regulations. Hr block tax free Fiscal Year A fiscal year is 12 consecutive months ending on the last day of any month except December 31st. Hr block tax free If you are allowed to adopt a fiscal year, you must consistently maintain your books and records and report your income and expenses using the time period adopted. Hr block tax free 52-53-Week Tax Year You can elect to use a 52-53-week tax year if you keep your books and records and report your income and expenses on that basis. Hr block tax free If you make this election, your 52-53-week tax year must always end on the same day of the week. Hr block tax free Your 52-53-week tax year must always end on: Whatever date this same day of the week last occurs in a calendar month, or Whatever date this same day of the week falls that is nearest to the last day of the calendar month. Hr block tax free For example, if you elect a tax year that always ends on the last Monday in March, your 2012 tax year will end on March 25, 2013. Hr block tax free Election. Hr block tax free   To make the election for the 52-53-week tax year, attach a statement with the following information to your tax return. Hr block tax free The month in which the new 52-53-week tax year ends. Hr block tax free The day of the week on which the tax year always ends. Hr block tax free The date the tax year ends. Hr block tax free It can be either of the following dates on which the chosen day: Last occurs in the month in (1), above, or Occurs nearest to the last day of the month in (1), above. Hr block tax free   When you figure depreciation or amortization, a 52-53-week tax year is generally considered a year of 12 calendar months. Hr block tax free   To determine an effective date (or apply provisions of any law) expressed in terms of tax years beginning, including, or ending on the first or last day of a specified calendar month, a 52-53-week tax year is considered to: Begin on the first day of the calendar month beginning nearest to the first day of the 52-53-week tax year, and End on the last day of the calendar month ending nearest to the last day of the 52-53-week tax year. Hr block tax free Example. Hr block tax free Assume a tax provision applies to tax years beginning on or after July 1, 2012, which happens to be a Sunday. Hr block tax free For this purpose, a 52-53-week tax year that begins on the last Tuesday of June, which falls on June 26, 2012, is treated as beginning on July 1, 2012. Hr block tax free Short Tax Year A short tax year is a tax year of less than 12 months. Hr block tax free A short period tax return may be required when you (as a taxable entity): Are not in existence for an entire tax year, or Change your accounting period. Hr block tax free Tax on a short period tax return is figured differently for each situation. Hr block tax free Not in Existence Entire Year Even if a taxable entity was not in existence for the entire year, a tax return is required for the time it was in existence. Hr block tax free Requirements for filing the return and figuring the tax are generally the same as the requirements for a return for a full tax year (12 months) ending on the last day of the short tax year. Hr block tax free Example 1. Hr block tax free XYZ Corporation was organized on July 1, 2012. Hr block tax free It elected the calendar year as its tax year. Hr block tax free Therefore, its first tax return was due March 15, 2013. Hr block tax free This short period return will cover the period from July 1, 2012, through December 31, 2012. Hr block tax free Example 2. Hr block tax free A calendar year corporation dissolved on July 23, 2012. Hr block tax free Its final return is due by October 15, 2012. Hr block tax free It will cover the short period from January 1, 2012, through July 23, 2012. Hr block tax free Death of individual. Hr block tax free   When an individual dies, a tax return must be filed for the decedent by the 15th day of the 4th month after the close of the individual's regular tax year. Hr block tax free The decedent's final return will be a short period tax return that begins on January 1st, and ends on the date of death. Hr block tax free In the case of a decedent who dies on December 31st, the last day of the regular tax year, a full calendar-year tax return is required. Hr block tax free Example. Hr block tax free   Agnes Green was a single, calendar year taxpayer. Hr block tax free She died on March 6, 2012. Hr block tax free Her final income tax return must be filed by April 15, 2013. Hr block tax free It will cover the short period from January 1, 2012, to March 6, 2012. Hr block tax free Figuring Tax for Short Year If the IRS approves a change in your tax year or you are required to change your tax year, you must figure the tax and file your return for the short tax period. Hr block tax free The short tax period begins on the first day after the close of your old tax year and ends on the day before the first day of your new tax year. Hr block tax free Figure tax for a short year under the general rule, explained below. Hr block tax free You may then be able to use a relief procedure, explained later, and claim a refund of part of the tax you paid. Hr block tax free General rule. Hr block tax free   Income tax for a short tax year must be annualized. Hr block tax free However, self-employment tax is figured on the actual self-employment income for the short period. Hr block tax free Individuals. Hr block tax free   An individual must figure income tax for the short tax year as follows. Hr block tax free Determine your adjusted gross income (AGI) for the short tax year and then subtract your actual itemized deductions for the short tax year. Hr block tax free You must itemize deductions when you file a short period tax return. Hr block tax free Multiply the dollar amount of your exemptions by the number of months in the short tax year and divide the result by 12. Hr block tax free Subtract the amount in (2) from the amount in (1). Hr block tax free The result is your modified taxable income. Hr block tax free Multiply the modified taxable income in (3) by 12, then divide the result by the number of months in the short tax year. Hr block tax free The result is your annualized income. Hr block tax free Figure the total tax on your annualized income using the appropriate tax rate schedule. Hr block tax free Multiply the total tax by the number of months in the short tax year and divide the result by 12. Hr block tax free The result is your tax for the short tax year. Hr block tax free Relief procedure. Hr block tax free   Individuals and corporations can use a relief procedure to figure the tax for the short tax year. Hr block tax free It may result in less tax. Hr block tax free Under this procedure, the tax is figured by two separate methods. Hr block tax free If the tax figured under both methods is less than the tax figured under the general rule, you can file a claim for a refund of part of the tax you paid. Hr block tax free For more information, see section 443(b)(2) of the Internal Revenue Code. Hr block tax free Alternative minimum tax. Hr block tax free   To figure the alternative minimum tax (AMT) due for a short tax year: Figure the annualized alternative minimum taxable income (AMTI) for the short tax period by completing the following steps. Hr block tax free Multiply the AMTI by 12. Hr block tax free Divide the result by the number of months in the short tax year. Hr block tax free Multiply the annualized AMTI by the appropriate rate of tax under section 55(b)(1) of the Internal Revenue Code. Hr block tax free The result is the annualized AMT. Hr block tax free Multiply the annualized AMT by the number of months in the short tax year and divide the result by 12. Hr block tax free   For information on the AMT for individuals, see the Instructions for Form 6251, Alternative Minimum Tax–Individuals. Hr block tax free For information on the AMT for corporations, see the Instructions to Form 4626, Alternative Minimum Tax–Corporations. Hr block tax free Tax withheld from wages. Hr block tax free   You can claim a credit against your income tax liability for federal income tax withheld from your wages. Hr block tax free Federal income tax is withheld on a calendar year basis. Hr block tax free The amount withheld in any calendar year is allowed as a credit for the tax year beginning in the calendar year. Hr block tax free Improper Tax Year Taxpayers that have adopted an improper tax year must change to a proper tax year. Hr block tax free For example, if a taxpayer began business on March 15 and adopted a tax year ending on March 14 (a period of exactly 12 months), this would be an improper tax year. Hr block tax free See Accounting Periods, earlier, for a description of permissible tax years. Hr block tax free To change to a proper tax year, you must do one of the following. Hr block tax free If you are requesting a change to a calendar tax year, file an amended income tax return based on a calendar tax year that corrects the most recently filed tax return that was filed on the basis of an improper tax year. Hr block tax free Attach a completed Form 1128 to the amended tax return. Hr block tax free Write “FILED UNDER REV. Hr block tax free PROC. Hr block tax free 85-15” at the top of Form 1128 and file the forms with the Internal Revenue Service Center where you filed your original return. Hr block tax free If you are requesting a change to a fiscal tax year, file Form 1128 in accordance with the form instructions to request IRS approval for the change. Hr block tax free Change in Tax Year Generally, you must file Form 1128 to request IRS approval to change your tax year. Hr block tax free See the Instructions for Form 1128 for exceptions. Hr block tax free If you qualify for an automatic approval request, a user fee is not required. Hr block tax free Individuals Generally, individuals must adopt the calendar year as their tax year. Hr block tax free An individual can adopt a fiscal year provided that the individual maintains his or her books and records on the basis of the adopted fiscal year. Hr block tax free Partnerships, S Corporations, and Personal Service Corporations (PSCs) Generally, partnerships, S corporations (including electing S corporations), and PSCs must use a required tax year. Hr block tax free A required tax year is a tax year that is required under the Internal Revenue Code and Income Tax Regulations. Hr block tax free The entity does not have to use the required tax year if it receives IRS approval to use another permitted tax year or makes an election under section 444 of the Internal Revenue Code (discussed later). Hr block tax free The following discussions provide the rules for partnerships, S corporations, and PSCs. Hr block tax free Partnership A partnership must conform its tax year to its partners' tax years unless any of the following apply. Hr block tax free The partnership makes an election under section 444 of the Internal Revenue Code to have a tax year other than a required tax year by filing Form 8716. Hr block tax free The partnership elects to use a 52-53-week tax year that ends with reference to either its required tax year or a tax year elected under section 444. Hr block tax free The partnership can establish a business purpose for a different tax year. Hr block tax free The rules for the required tax year for partnerships are as follows. Hr block tax free If one or more partners having the same tax year own a majority interest (more than 50%) in partnership profits and capital, the partnership must use the tax year of those partners. Hr block tax free If there is no majority interest tax year, the partnership must use the tax year of all its principal partners. Hr block tax free A principal partner is one who has a 5% or more interest in the profits or capital of the partnership. Hr block tax free If there is no majority interest tax year and the principal partners do not have the same tax year, the partnership generally must use a tax year that results in the least aggregate deferral of income to the partners. Hr block tax free If a partnership changes to a required tax year because of these rules, it can get automatic approval by filing Form 1128. Hr block tax free Least aggregate deferral of income. Hr block tax free   The tax year that results in the least aggregate deferral of income is determined as follows. Hr block tax free Figure the number of months of deferral for each partner using one partner's tax year. Hr block tax free Find the months of deferral by counting the months from the end of that tax year forward to the end of each other partner's tax year. Hr block tax free Multiply each partner's months of deferral figured in step (1) by that partner's share of interest in the partnership profits for the year used in step (1). Hr block tax free Add the amounts in step (2) to get the aggregate (total) deferral for the tax year used in step (1). Hr block tax free Repeat steps (1) through (3) for each partner's tax year that is different from the other partners' years. Hr block tax free   The partner's tax year that results in the lowest aggregate (total) number is the tax year that must be used by the partnership. Hr block tax free If the calculation results in more than one tax year qualifying as the tax year with the least aggregate deferral, the partnership can choose any one of those tax years as its tax year. Hr block tax free However, if one of the tax years that qualifies is the partnership's existing tax year, the partnership must retain that tax year. Hr block tax free Example. Hr block tax free A and B each have a 50% interest in partnership P, which uses a fiscal year ending June 30. Hr block tax free A uses the calendar year and B uses a fiscal year ending November 30. Hr block tax free P must change its tax year to a fiscal year ending November 30 because this results in the least aggregate deferral of income to the partners, as shown in the following table. Hr block tax free Year End 12/31: Year End Profits Interest Months of Deferral Interest × Deferral A 12/31 0. Hr block tax free 5 -0- -0- B 11/30 0. Hr block tax free 5 11 5. Hr block tax free 5 Total Deferral 5. Hr block tax free 5 Year End 11/30: Year End Profits Interest Months of Deferral Interest × Deferral A 12/31 0. Hr block tax free 5 1 0. Hr block tax free 5 B 11/30 0. Hr block tax free 5 -0- -0- Total Deferral 0. Hr block tax free 5 When determination is made. Hr block tax free   The determination of the tax year under the least aggregate deferral rules must generally be made at the beginning of the partnership's current tax year. Hr block tax free However, the IRS can require the partnership to use another day or period that will more accurately reflect the ownership of the partnership. Hr block tax free This could occur, for example, if a partnership interest was transferred for the purpose of qualifying for a particular tax year. Hr block tax free Short period return. Hr block tax free   When a partnership changes its tax year, a short period return must be filed. Hr block tax free The short period return covers the months between the end of the partnership's prior tax year and the beginning of its new tax year. Hr block tax free   If a partnership changes to the tax year resulting in the least aggregate deferral, it must file a Form 1128 with the short period return showing the computations used to determine that tax year. Hr block tax free The short period return must indicate at the top of page 1, “FILED UNDER SECTION 1. Hr block tax free 706-1. Hr block tax free ” More information. Hr block tax free   For more information about changing a partnership's tax year, and information about ruling requests, see the Instructions for Form 1128. Hr block tax free S Corporation All S corporations, regardless of when they became an S corporation, must use a permitted tax year. Hr block tax free A permitted tax year is any of the following. Hr block tax free The calendar year. Hr block tax free A tax year elected under section 444 of the Internal Revenue Code. Hr block tax free See Section 444 Election, below for details. Hr block tax free A 52-53-week tax year ending with reference to the calendar year or a tax year elected under section 444. Hr block tax free Any other tax year for which the corporation establishes a business purpose. Hr block tax free If an electing S corporation wishes to adopt a tax year other than a calendar year, it must request IRS approval using Form 2553, instead of filing Form 1128. Hr block tax free For information about changing an S corporation's tax year and information about ruling requests, see the Instructions for Form 1128. Hr block tax free Personal Service Corporation (PSC) A PSC must use a calendar tax year unless any of the following apply. Hr block tax free The corporation makes an election under section 444 of the Internal Revenue Code. Hr block tax free See Section 444 Election, below for details. Hr block tax free The corporation elects to use a 52-53-week tax year ending with reference to the calendar year or a tax year elected under section 444. Hr block tax free The corporation establishes a business purpose for a fiscal year. Hr block tax free See the Instructions for Form 1120 for general information about PSCs. Hr block tax free For information on adopting or changing tax years for PSCs and information about ruling requests, see the Instructions for Form 1128. Hr block tax free Section 444 Election A partnership, S corporation, electing S corporation, or PSC can elect under section 444 of the Internal Revenue Code to use a tax year other than its required tax year. Hr block tax free Certain restrictions apply to the election. Hr block tax free A partnership or an S corporation that makes a section 444 election must make certain required payments and a PSC must make certain distributions (discussed later). Hr block tax free The section 444 election does not apply to any partnership, S corporation, or PSC that establishes a business purpose for a different period, explained later. Hr block tax free A partnership, S corporation, or PSC can make a section 444 election if it meets all the following requirements. Hr block tax free It is not a member of a tiered structure (defined in section 1. Hr block tax free 444-2T of the regulations). Hr block tax free It has not previously had a section 444 election in effect. Hr block tax free It elects a year that meets the deferral period requirement. Hr block tax free Deferral period. Hr block tax free   The determination of the deferral period depends on whether the partnership, S corporation, or PSC is retaining its tax year or adopting or changing its tax year with a section 444 election. Hr block tax free Retaining tax year. Hr block tax free   Generally, a partnership, S corporation, or PSC can make a section 444 election to retain its tax year only if the deferral period of the new tax year is 3 months or less. Hr block tax free This deferral period is the number of months between the beginning of the retained year and the close of the first required tax year. Hr block tax free Adopting or changing tax year. Hr block tax free   If the partnership, S corporation, or PSC is adopting or changing to a tax year other than its required year, the deferral period is the number of months from the end of the new tax year to the end of the required tax year. Hr block tax free The IRS will allow a section 444 election only if the deferral period of the new tax year is less than the shorter of: Three months, or The deferral period of the tax year being changed. Hr block tax free This is the tax year immediately preceding the year for which the partnership, S corporation, or PSC wishes to make the section 444 election. Hr block tax free If the partnership, S corporation, or PSC's tax year is the same as its required tax year, the deferral period is zero. Hr block tax free Example 1. Hr block tax free BD Partnership uses a calendar year, which is also its required tax year. Hr block tax free BD cannot make a section 444 election because the deferral period is zero. Hr block tax free Example 2. Hr block tax free E, a newly formed partnership, began operations on December 1. Hr block tax free E is owned by calendar year partners. Hr block tax free E wants to make a section 444 election to adopt a September 30 tax year. Hr block tax free E's deferral period for the tax year beginning December 1 is 3 months, the number of months between September 30 and December 31. Hr block tax free Making the election. Hr block tax free   Make a section 444 election by filing Form 8716 with the Internal Revenue Service Center where the entity will file its tax return. Hr block tax free Form 8716 must be filed by the earlier of: The due date (not including extensions) of the income tax return for the tax year resulting from the section 444 election, or The 15th day of the 6th month of the tax year for which the election will be effective. Hr block tax free For this purpose, count the month in which the tax year begins, even if it begins after the first day of that month. Hr block tax free Note. Hr block tax free If the due date falls on a Saturday, Sunday, or legal holiday, file on the next business day. Hr block tax free   Attach a copy of Form 8716 to Form 1065, Form 1120S, or Form 1120 for the first tax year for which the election is made. Hr block tax free Example 1. Hr block tax free AB, a partnership, begins operations on September 13, 2012, and is qualified to make a section 444 election to use a September 30 tax year for its tax year beginning September 13, 2012. Hr block tax free AB must file Form 8716 by January 15, 2013, which is the due date of the partnership's tax return for the period from September 13, 2012, to September 30, 2012. Hr block tax free Example 2. Hr block tax free The facts are the same as in Example 1 except that AB begins operations on October 21, 2012. Hr block tax free AB must file Form 8716 by March 17, 2013. Hr block tax free Example 3. Hr block tax free B is a corporation that first becomes a PSC for its tax year beginning September 1, 2012. Hr block tax free B qualifies to make a section 444 election to use a September 30 tax year for its tax year beginning September 1, 2012. Hr block tax free B must file Form 8716 by December 17, 2012, the due date of the income tax return for the short period from September 1, 2012, to September 30, 2012. Hr block tax free Note. Hr block tax free The due dates in Examples 2 and 3 are adjusted because the dates fall on a Saturday, Sunday or legal holiday. Hr block tax free Extension of time for filing. Hr block tax free   There is an automatic extension of 12 months to make this election. Hr block tax free See the Form 8716 instructions for more information. Hr block tax free Terminating the election. Hr block tax free   The section 444 election remains in effect until it is terminated. Hr block tax free If the election is terminated, another section 444 election cannot be made for any tax year. Hr block tax free   The election ends when any of the following applies to the partnership, S corporation, or PSC. Hr block tax free The entity changes to its required tax year. Hr block tax free The entity liquidates. Hr block tax free The entity becomes a member of a tiered structure. Hr block tax free The IRS determines that the entity willfully failed to comply with the required payments or distributions. Hr block tax free   The election will also end if either of the following events occur. Hr block tax free An S corporation's S election is terminated. Hr block tax free However, if the S corporation immediately becomes a PSC, the PSC can continue the section 444 election of the S corporation. Hr block tax free A PSC ceases to be a PSC. Hr block tax free If the PSC elects to be an S corporation, the S corporation can continue the election of the PSC. Hr block tax free Required payment for partnership or S corporation. Hr block tax free   A partnership or an S corporation must make a required payment for any tax year: The section 444 election is in effect. Hr block tax free The required payment for that year (or any preceding tax year) is more than $500. Hr block tax free    This payment represents the value of the tax deferral the owners receive by using a tax year different from the required tax year. Hr block tax free   Form 8752, Required Payment or Refund Under Section 7519, must be filed each year the section 444 election is in effect, even if no payment is due. Hr block tax free If the required payment is more than $500 (or the required payment for any prior year was more than $500), the payment must be made when Form 8752 is filed. Hr block tax free If the required payment is $500 or less and no payment was required in a prior year, Form 8752 must be filed showing a zero amount. Hr block tax free Applicable election year. Hr block tax free   Any tax year a section 444 election is in effect, including the first year, is called an applicable election year. Hr block tax free Form 8752 must be filed and the required payment made (or zero amount reported) by May 15th of the calendar year following the calendar year in which the applicable election year begins. Hr block tax free Required distribution for PSC. Hr block tax free   A PSC with a section 444 election in effect must distribute certain amounts to employee-owners by December 31 of each applicable year. Hr block tax free If it fails to make these distributions, it may be required to defer certain deductions for amounts paid to owner-employees. Hr block tax free The amount deferred is treated as paid or incurred in the following tax year. Hr block tax free   For information on the minimum distribution, see the instructions for Part I of Schedule H (Form 1120), Section 280H Limitations for a Personal Service Corporation (PSC). Hr block tax free Back-up election. Hr block tax free   A partnership, S corporation, or PSC can file a back-up section 444 election if it requests (or plans to request) permission to use a business purpose tax year, discussed later. Hr block tax free If the request is denied, the back-up section 444 election must be activated (if the partnership, S corporation, or PSC otherwise qualifies). Hr block tax free Making back-up election. Hr block tax free   The general rules for making a section 444 election, as discussed earlier, apply. Hr block tax free When filing Form 8716, type or print “BACK-UP ELECTION” at the top of the form. Hr block tax free However, if Form 8716 is filed on or after the date Form 1128 (or Form 2553) is filed, type or print “FORM 1128 (or FORM 2553) BACK-UP ELECTION” at the top of Form 8716. Hr block tax free Activating election. Hr block tax free   A partnership or S corporation activates its back-up election by filing the return required and making the required payment with Form 8752. Hr block tax free The due date for filing Form 8752 and making the payment is the later of the following dates. Hr block tax free May 15 of the calendar year following the calendar year in which the applicable election year begins. Hr block tax free 60 days after the partnership or S corporation has been notified by the IRS that the business year request has been denied. Hr block tax free   A PSC activates its back-up election by filing Form 8716 with its original or amended income tax return for the tax year in which the election is first effective and printing on the top of the income tax return, “ACTIVATING BACK-UP ELECTION. Hr block tax free ” 52-53-Week Tax Year A partnership, S corporation, or PSC can use a tax year other than its required tax year if it elects a 52-53-week tax year (discussed earlier) that ends with reference to either its required tax year or a tax year elected under section 444 (discussed earlier). Hr block tax free A newly formed partnership, S corporation, or PSC can adopt a 52-53-week tax year ending with reference to either its required tax year or a tax year elected under section 444 without IRS approval. Hr block tax free However, if the entity wishes to change to a 52-53-week tax year or change from a 52-53-week tax year that references a particular month to a non-52-53-week tax year that ends on the last day of that month, it must request IRS approval by filing Form 1128. Hr block tax free Business Purpose Tax Year A partnership, S corporation, or PSC establishes the business purpose for a tax year by filing Form 1128. Hr block tax free See the Instructions for Form 1128 for details. Hr block tax free Corporations (Other Than S Corporations and PSCs) A new corporation establishes its tax year when it files its first tax return. Hr block tax free A newly reactivated corporation that has been inactive for a number of years is treated as a new taxpayer for the purpose of adopting a tax year. Hr block tax free An S corporation or a PSC must use the required tax year rules, discussed earlier, to establish a tax year. Hr block tax free Generally, a corporation that wants to change its tax year must obtain approval from the IRS under either the: (a) automatic approval procedures; or (b) ruling request procedures. Hr block tax free See the Instructions for Form 1128 for details. Hr block tax free Accounting Methods An accounting method is a set of rules used to determine when income and expenses are reported on your tax return. Hr block tax free Your accounting method includes not only your overall method of accounting, but also the accounting treatment you use for any material item. Hr block tax free You choose an accounting method when you file your first tax return. Hr block tax free If you later want to change your accounting method, you must get IRS approval. Hr block tax free See Change in Accounting Method, later. Hr block tax free No single accounting method is required of all taxpayers. Hr block tax free You must use a system that clearly reflects your income and expenses and you must maintain records that will enable you to file a correct return. Hr block tax free In addition to your permanent accounting books, you must keep any other records necessary to support the entries on your books and tax returns. Hr block tax free You must use the same accounting method from year to year. Hr block tax free An accounting method clearly reflects income only if all items of gross income and expenses are treated the same from year to year. Hr block tax free If you do not regularly use an accounting method that clearly reflects your income, your income will be refigured under the method that, in the opinion of the IRS, does clearly reflect income. Hr block tax free Methods you can use. Hr block tax free   In general, you can compute your taxable income under any of the following accounting methods. Hr block tax free Cash method. Hr block tax free Accrual method. Hr block tax free Special methods of accounting for certain items of income and expenses. Hr block tax free A hybrid method which combines elements of two or more of the above accounting methods. Hr block tax free The cash and accrual methods of accounting are explained later. Hr block tax free Special methods. Hr block tax free   This publication does not discuss special methods of accounting for certain items of income or expenses. Hr block tax free For information on reporting income using one of the long-term contract methods, see section 460 of the Internal Revenue Code and the related regulations. Hr block tax free The following publications also discuss special methods of reporting income or expenses. Hr block tax free Publication 225, Farmer's Tax Guide. Hr block tax free Publication 535, Business Expenses. Hr block tax free Publication 537, Installment Sales. Hr block tax free Publication 946, How To Depreciate Property. Hr block tax free Hybrid method. Hr block tax free   Generally, you can use any combination of cash, accrual, and special methods of accounting if the combination clearly reflects your income and you use it consistently. Hr block tax free However, the following restrictions apply. Hr block tax free If an inventory is necessary to account for your income, you must use an accrual method for purchases and sales. Hr block tax free See Exceptions under Inventories, later. Hr block tax free Generally, you can use the cash method for all other items of income and expenses. Hr block tax free See Inventories, later. Hr block tax free If you use the cash method for reporting your income, you must use the cash method for reporting your expenses. Hr block tax free If you use an accrual method for reporting your expenses, you must use an accrual method for figuring your income. Hr block tax free Any combination that includes the cash method is treated as the cash method for purposes of section 448 of the Internal Revenue Code. Hr block tax free Business and personal items. Hr block tax free   You can account for business and personal items using different accounting methods. Hr block tax free For example, you can determine your business income and expenses under an accrual method, even if you use the cash method to figure personal items. Hr block tax free Two or more businesses. Hr block tax free   If you operate two or more separate and distinct businesses, you can use a different accounting method for each business. Hr block tax free No business is separate and distinct, unless a complete and separate set of books and records is maintained for each business. Hr block tax free Note. Hr block tax free If you use different accounting methods to create or shift profits or losses between businesses (for example, through inventory adjustments, sales, purchases, or expenses) so that income is not clearly reflected, the businesses will not be considered separate and distinct. Hr block tax free Cash Method Most individuals and many small businesses use the cash method of accounting. Hr block tax free Generally, if you produce, purchase, or sell merchandise, you must keep an inventory and use an accrual method for sales and purchases of merchandise. Hr block tax free See Inventories, later, for exceptions to this rule. Hr block tax free Income Under the cash method, you include in your gross income all items of income you actually or constructively receive during the tax year. Hr block tax free If you receive property and services, you must include their fair market value (FMV) in income. Hr block tax free Constructive receipt. Hr block tax free   Income is constructively received when an amount is credited to your account or made available to you without restriction. Hr block tax free You need not have possession of it. Hr block tax free If you authorize someone to be your agent and receive income for you, you are considered to have received it when your agent receives it. Hr block tax free Income is not constructively received if your control of its receipt is subject to substantial restrictions or limitations. Hr block tax free Example. Hr block tax free You are a calendar year taxpayer. Hr block tax free Your bank credited, and made available, interest to your bank account in December 2012. Hr block tax free You did not withdraw it or enter it into your books until 2013. Hr block tax free You must include the amount in gross income for 2012, the year you constructively received it. Hr block tax free You cannot hold checks or postpone taking possession of similar property from one tax year to another to postpone paying tax on the income. Hr block tax free You must report the income in the year the property is received or made available to you without restriction. Hr block tax free Expenses Under the cash method, generally, you deduct expenses in the tax year in which you actually pay them. Hr block tax free This includes business expenses for which you contest liability. Hr block tax free However, you may not be able to deduct an expense paid in advance. Hr block tax free Instead, you may be required to capitalize certain costs, as explained later under Uniform Capitalization Rules. Hr block tax free Expense paid in advance. Hr block tax free   An expense you pay in advance is deductible only in the year to which it applies, unless the expense qualifies for the 12-month rule. Hr block tax free   Under the 12-month rule, a taxpayer is not required to capitalize amounts paid to create certain rights or benefits for the taxpayer that do not extend beyond the earlier of the following. Hr block tax free 12 months after the right or benefit begins, or The end of the tax year after the tax year in which payment is made. Hr block tax free   If you have not been applying the general rule (an expense paid in advance is deductible only in the year to which it applies) and/or the 12-month rule to the expenses you paid in advance, you must obtain approval from the IRS before using the general rule and/or the 12-month rule. Hr block tax free See Change in Accounting Method, later. Hr block tax free Example 1. Hr block tax free You are a calendar year taxpayer and pay $3,000 in 2012 for a business insurance policy that is effective for three years (36 months), beginning on July 1, 2012. Hr block tax free The general rule that an expense paid in advance is deductible only in the year to which it applies is applicable to this payment because the payment does not qualify for the 12-month rule. Hr block tax free Therefore, only $500 (6/36 x $3,000) is deductible in 2012, $1,000 (12/36 x $3,000) is deductible in 2013, $1,000 (12/36 x $3,000) is deductible in 2014, and the remaining $500 is deductible in 2015. Hr block tax free Example 2. Hr block tax free You are a calendar year taxpayer and pay $10,000 on July 1, 2012, for a business insurance policy that is effective for only one year beginning on July 1, 2012. Hr block tax free The 12-month rule applies. Hr block tax free Therefore, the full $10,000 is deductible in 2012. Hr block tax free Excluded Entities The following entities cannot use the cash method, including any combination of methods that includes the cash method. Hr block tax free (See Special rules for farming businesses, later. Hr block tax free ) A corporation (other than an S corporation) with average annual gross receipts exceeding $5 million. Hr block tax free See Gross receipts test, below. Hr block tax free A partnership with a corporation (other than an S corporation) as a partner, and with the partnership having average annual gross receipts exceeding $5 million. Hr block tax free See Gross receipts test, below. Hr block tax free A tax shelter. Hr block tax free Exceptions The following entities are not prohibited from using the cash method of accounting. Hr block tax free Any corporation or partnership, other than a tax shelter, that meets the gross receipts test for all tax years after 1985. Hr block tax free A qualified personal service corporation (PSC). Hr block tax free Gross receipts test. Hr block tax free   A corporation or partnership, other than a tax shelter, that meets the gross receipts test can generally use the cash method. Hr block tax free A corporation or a partnership meets the test if, for each prior tax year beginning after 1985, its average annual gross receipts are $5 million or less. Hr block tax free    An entity's average annual gross receipts for a prior tax year is determined by: Adding the gross receipts for that tax year and the 2 preceding tax years; and Dividing the total by 3. Hr block tax free See Gross receipts test for qualifying taxpayers, for more information. Hr block tax free Generally, a partnership applies the test at the partnership level. Hr block tax free Gross receipts for a short tax year are annualized. Hr block tax free Aggregation rules. Hr block tax free   Organizations that are members of an affiliated service group or a controlled group of corporations treated as a single employer for tax purposes are required to aggregate their gross receipts to determine whether the gross receipts test is met. Hr block tax free Change to accrual method. Hr block tax free   A corporation or partnership that fails to meet the gross receipts test for any tax year is prohibited from using the cash method and must change to an accrual method of accounting, effective for the tax year in which the entity fails to meet this test. Hr block tax free Special rules for farming businesses. Hr block tax free   Generally, a taxpayer engaged in the trade or business of farming is allowed to use the cash method for its farming business. Hr block tax free However, certain corporations (other than S corporations) and partnerships that have a partner that is a corporation must use an accrual method for their farming business. Hr block tax free For this purpose, farming does not include the operation of a nursery or sod farm or the raising or harvesting of trees (other than fruit and nut trees). Hr block tax free   There is an exception to the requirement to use an accrual method for corporations with gross receipts of $1 million or less for each prior tax year after 1975. Hr block tax free For family corporations engaged in farming, the exception applies if gross receipts were $25 million or less for each prior tax year after 1985. Hr block tax free See chapter 2 of Publication 225, Farmer's Tax Guide, for more information. Hr block tax free Qualified PSC. Hr block tax free   A PSC that meets the following function and ownership tests can use the cash method. Hr block tax free Function test. Hr block tax free   A corporation meets the function test if at least 95% of its activities are in the performance of services in the fields of health, veterinary services, law, engineering (including surveying and mapping), architecture, accounting, actuarial science, performing arts, or consulting. Hr block tax free Ownership test. Hr block tax free   A corporation meets the ownership test if at least 95% of its stock is owned, directly or indirectly, at all times during the year by one or more of the following. Hr block tax free Employees performing services for the corporation in a field qualifying under the function test. Hr block tax free Retired employees who had performed services in those fields. Hr block tax free The estate of an employee described in (1) or (2). Hr block tax free Any other person who acquired the stock by reason of the death of an employee referred to in (1) or (2), but only for the 2-year period beginning on the date of death. Hr block tax free   Indirect ownership is generally taken into account if the stock is owned indirectly through one or more partnerships, S corporations, or qualified PSCs. Hr block tax free Stock owned by one of these entities is considered owned by the entity's owners in proportion to their ownership interest in that entity. Hr block tax free Other forms of indirect stock ownership, such as stock owned by family members, are generally not considered when determining if the ownership test is met. Hr block tax free   For purposes of the ownership test, a person is not considered an employee of a corporation unless that person performs more than minimal services for the corporation. Hr block tax free Change to accrual method. Hr block tax free   A corporation that fails to meet the function test for any tax year; or fails to meet the ownership test at any time during any tax year must change to an accrual method of accounting, effective for the year in which the corporation fails to meet either test. Hr block tax free A corporation that fails to meet the function test or the ownership test is not treated as a qualified PSC for any part of that tax year. Hr block tax free Accrual Method Under the accrual method of accounting, generally you report income in the year it is earned and deduct or capitalize expenses in the year incurred. Hr block tax free The purpose of an accrual method of accounting is to match income and expenses in the correct year. Hr block tax free Income Generally, you include an amount in gross income for the tax year in which all events that fix your right to receive the income have occurred and you can determine the amount with reasonable accuracy. Hr block tax free Under this rule, you report an amount in your gross income on the earliest of the following dates. Hr block tax free When you receive payment. Hr block tax free When the income amount is due to you. Hr block tax free When you earn the income. Hr block tax free When title has passed. Hr block tax free Estimated income. Hr block tax free   If you include a reasonably estimated amount in gross income and later determine the exact amount is different, take the difference into account in the tax year you make that determination. Hr block tax free Change in payment schedule. Hr block tax free   If you perform services for a basic rate specified in a contract, you must accrue the income at the basic rate, even if you agree to receive payments at a reduced rate. Hr block tax free Continue this procedure until you complete the services, then account for the difference. Hr block tax free Advance Payment for Services Generally, you report an advance payment for services to be performed in a later tax year as income in the year you receive the payment. Hr block tax free However, if you receive an advance payment for services you agree to perform by the end of the next tax year, you can elect to postpone including the advance payment in income until the next tax year. Hr block tax free However, you cannot postpone including any payment beyond that tax year. Hr block tax free Service agreement. Hr block tax free   You can postpone reporting income from an advance payment you receive for a service agreement on property you sell, lease, build, install, or construct. Hr block tax free This includes an agreement providing for incidental replacement of parts or materials. Hr block tax free However, this applies only if you offer the property without a service agreement in the normal course of business. Hr block tax free Postponement not allowed. Hr block tax free   Generally, one cannot postpone including an advance payment in income for services if either of the following applies. Hr block tax free You are to perform any part of the service after the end of the tax year immediately following the year you receive the advance payment. Hr block tax free You are to perform any part of the service at any unspecified future date that may be after the end of the tax year immediately following the year you receive the advance payment. Hr block tax free Examples. Hr block tax free   In each of the following examples, assume the tax year is a calendar year and that the accrual method of accounting is used. Hr block tax free Example 1. Hr block tax free You manufacture, sell, and service computers. Hr block tax free You received payment in 2012 for a one-year contingent service contract on a computer you sold. Hr block tax free You can postpone including in income the part of the payment you did not earn in 2012 if, in the normal course of your business, you offer computers for sale without a contingent service contract. Hr block tax free Example 2. Hr block tax free You are in the television repair business. Hr block tax free You received payments in 2012 for one-year contracts under which you agree to repair or replace certain parts that fail to function properly in television sets manufactured and sold by unrelated parties. Hr block tax free You include the payments in gross income as you earn them. Hr block tax free Example 3. Hr block tax free You own a dance studio. Hr block tax free On October 1, 2012, you receive payment for a one-year contract for 48 one-hour lessons beginning on that date. Hr block tax free You give eight lessons in 2012. Hr block tax free Under this method of including advance payments, you must include one-sixth (8/48) of the payment in income for 2012, and five-sixths (40/48) of the payment in 2013, even if you do not give all the lessons by the end of 2013. Hr block tax free Example 4. Hr block tax free Assume the same facts as in Example 3, except the payment is for a two-year contract for 96 lessons. Hr block tax free You must include the entire payment in income in 2012 since part of the services may be performed after the following year. Hr block tax free Guarantee or warranty. Hr block tax free   Generally, you cannot postpone reporting income you receive under a guarantee or warranty contract. Hr block tax free Prepaid rent. Hr block tax free   You cannot postpone reporting income from prepaid rent. Hr block tax free Prepaid rent does not include payment for the use of a room or other space when significant service is also provided for the occupant. Hr block tax free You provide significant service when you supply space in a hotel, boarding house, tourist home, motor court, motel, or apartment house that furnishes hotel services. Hr block tax free Books and records. Hr block tax free   Any advance payment you include in gross receipts on your tax return for the year you receive payment must not be less than the payment you include in income for financial reports under the method of accounting used for those reports. Hr block tax free Financial reports include reports to shareholders, partners, beneficiaries, and other proprietors for credit purposes and consolidated financial statements. Hr block tax free IRS approval. Hr block tax free   You must file Form 3115 to obtain IRS approval to change your method of accounting for advance payment for services. Hr block tax free Advance Payment for Sales Special rules apply to including income from advance payments on agreements for future sales or other dispositions of goods held primarily for sale to customers in the ordinary course of your trade or business. Hr block tax free However, the rules do not apply to a payment (or part of a payment) for services that are not an integral part of the main activities covered under the agreement. Hr block tax free An agreement includes a gift certificate that can be redeemed for goods. Hr block tax free Amounts due and payable are considered received. Hr block tax free How to report payments. Hr block tax free   Generally, include an advance payment in income in the year in which you receive it. Hr block tax free However, you can use the alternative method, discussed next. Hr block tax free Alternative method of reporting. Hr block tax free   Under the alternative method, generally include an advance payment in income in the earlier tax year in which you: Include advance payments in gross receipts under the method of accounting you use for tax purposes, or Include any part of advance payments in income for financial reports under the method of accounting used for those reports. Hr block tax free Financial reports include reports to shareholders, partners, beneficiaries, and other proprietors for credit purposes and consolidated financial statements. Hr block tax free Example 1. Hr block tax free You are a retailer. Hr block tax free You use an accrual method of accounting and account for the sale of goods when you ship the goods. Hr block tax free You use this method for both tax and financial reporting purposes. Hr block tax free You can include advance payments in gross receipts for tax purposes in either: (a) the tax year in which you receive the payments; or (b) the tax year in which you ship the goods. Hr block tax free However, see Exception for inventory goods, later. Hr block tax free Example 2. Hr block tax free You are a calendar year taxpayer. Hr block tax free You manufacture household furniture and use an accrual method of accounting. Hr block tax free Under this method, you accrue income for your financial reports when you ship the furniture. Hr block tax free For tax purposes, you do not accrue income until the furniture has been delivered and accepted. Hr block tax free In 2012, you received an advance payment of $8,000 for an order of furniture to be manufactured for a total price of $20,000. Hr block tax free You shipped the furniture to the customer in December 2012, but it was not delivered and accepted until January 2013. Hr block tax free For tax purposes, you include the $8,000 advance payment in gross income for 2012; and include the remaining $12,000 of the contract price in gross income for 2013. Hr block tax free Information schedule. Hr block tax free   If you use the alternative method of reporting advance payments, you must attach a statement with the following information to your tax return each year. Hr block tax free Total advance payments received in the current tax year. Hr block tax free Total advance payments received in earlier tax years and not included in income before the current tax year. Hr block tax free Total payments received in earlier tax years included in income for the current tax year. Hr block tax free Exception for inventory goods. Hr block tax free   If you have an agreement to sell goods properly included in inventory, you can postpone including the advance payment in income until the end of the second tax year following the year you receive an advance payment if, on the last day of the tax year, you meet the following requirements. Hr block tax free You account for the advance payment under the alternative method (discussed earlier). Hr block tax free You have received a substantial advance payment on the agreement (discussed next). Hr block tax free You have enough substantially similar goods on hand, or available through your normal source of supply, to satisfy the agreement. Hr block tax free These rules also apply to an agreement, such as a gift certificate, that can be satisfied with goods that cannot be identified in the tax year you receive an advance payment. Hr block tax free   If you meet these conditions, all advance payments you receive by the end of the second tax year, including payments received in prior years but not reported, must be included in income by the second tax year following the tax year of receipt of substantial advance payments. Hr block tax free You must also deduct in that second year all actual or estimated costs for the goods required to satisfy the agreement. Hr block tax free If you estimated the cost, you must take into account any difference between the estimate and the actual cost when the goods are delivered. Hr block tax free Note. Hr block tax free You must report any advance payments you receive after the second year in the year received. Hr block tax free No further deferral is allowed. Hr block tax free Substantial advance payments. Hr block tax free   Under an agreement for a future sale, you have substantial advance payments if, by the end of the tax year, the total advance payments received during that year and preceding tax years are equal to or more than the total costs reasonably estimated to be includible in inventory because of the agreement. Hr block tax free Example. Hr block tax free You are a calendar year, accrual method taxpayer who accounts for advance payments under the alternative method. Hr block tax free In 2008, you entered into a contract for the sale of goods properly includible in your inventory. Hr block tax free The total contract price is $50,000 and you estimate that your total inventoriable costs for the goods will be $25,000. Hr block tax free You receive the following advance payments under the contract. Hr block tax free 2009 $17,500 2010 10,000 2011 7,500 2012 5,000 2013 5,000 2014 5,000 Total contract price $50,000   Your customer asked you to deliver the goods in 2015. Hr block tax free In your 2010 closing inventory, you had on hand enough of the type of goods specified in the contract to satisfy the contract. Hr block tax free Since the advance payments you had received by the end of 2010 were more than the costs you estimated, the payments are substantial advance payments. Hr block tax free   For 2012, include in income all payments you received by the end of 2012, the second tax year following the tax year in which you received substantial advance payments. Hr block tax free You must include $40,000 in sales for 2012 (the total amounts received from 2009 through 2012) and include in inventory the cost of the goods (or similar goods) on hand. Hr block tax free If no such goods are on hand, then estimate the cost necessary to satisfy the contract. Hr block tax free   No further deferral is allowed. Hr block tax free You must include in gross income the advance payment you receive each remaining year of the contract. Hr block tax free Take into account the difference between any estimated cost of goods sold and the actual cost when you deliver the goods in 2015. Hr block tax free IRS approval. Hr block tax free   You must file Form 3115 to obtain IRS approval to change your method of accounting for advance payments for sales. Hr block tax free Expenses Under an accrual method of accounting, you generally deduct or capitalize a business expense when both the following apply. Hr block tax free The all-events test has been met. Hr block tax free The test is met when: All events have occurred that fix the fact of liability, and The liability can be determined with reasonable accuracy. Hr block tax free Economic performance has occurred. Hr block tax free Economic Performance Generally, you cannot deduct or capitalize a business expense until economic performance occurs. Hr block tax free If your expense is for property or services provided to you, or for your use of property, economic performance occurs as the property or services are provided or the property is used. Hr block tax free If your expense is for property or services you provide to others, economic performance occurs as you provide the property or services. Hr block tax free Example. Hr block tax free You are a calendar year taxpayer. Hr block tax free You buy office supplies in December 2012. Hr block tax free You receive the supplies and the bill in December, but you pay the bill in January 2013. Hr block tax free You can deduct the expense in 2012 because all events have occurred to fix the liability, the amount of the liability can be determined, and economic performance occurred in 2012. Hr block tax free Your office supplies may qualify as a recurring item, discussed later. Hr block tax free If so, you can deduct them in 2012, even if the supplies are not delivered until 2013 (when economic performance occurs). Hr block tax free Workers' compensation and tort liability. Hr block tax free   If you are required to make payments under workers' compensation laws or in satisfaction of any tort liability, economic performance occurs as you make the payments. Hr block tax free If you are required to make payments to a special designated settlement fund established by court order for a tort liability, economic performance occurs as you make the payments. Hr block tax free Taxes. Hr block tax free   Economic performance generally occurs as estimated income tax, property taxes, employment taxes, etc. Hr block tax free are paid. Hr block tax free However, you can elect to treat taxes as a recurring item, discussed later. Hr block tax free You can also elect to ratably accrue real estate taxes. Hr block tax free See chapter 5 of Publication 535 for information about real estate taxes. Hr block tax free Other liabilities. Hr block tax free   Other liabilities for which economic performance occurs as you make payments include liabilities for breach of contract (to the extent of incidental, consequential, and liquidated damages), violation of law, rebates and refunds, awards, prizes, jackpots, insurance, and warranty and service contracts. Hr block tax free Interest. Hr block tax free   Economic performance occurs with the passage of time (as the borrower uses, and the lender forgoes use of, the lender's money) rather than as payments are made. Hr block tax free Compensation for services. Hr block tax free   Generally, economic performance occurs as an employee renders service to the employer. Hr block tax free However, deductions for compensation or other benefits paid to an employee in a year subsequent to economic performance are subject to the rules governing deferred compensation, deferred benefits, and funded welfare benefit plans. Hr block tax free For information on employee benefit programs, see Publication 15-B, Employer's Tax Guide to Fringe Benefits. Hr block tax free Vacation pay. Hr block tax free   You can take a current deduction for vacation pay earned by your employees if you pay it during the year or, if the amount is vested, within 2½ months after the end of the year. Hr block tax free If you pay it later than this, you must deduct it in the year actually paid. Hr block tax free An amount is vested if your right to it cannot be nullified or cancelled. Hr block tax free Exception for recurring items. Hr block tax free   An exception to the economic performance rule allows certain recurring items to be treated as incurred during the tax year even though economic performance has not occurred. Hr block tax free The exception applies if all the following requirements are met. Hr block tax free The all-events test, discussed earlier, is met. Hr block tax free Economic performance occurs by the earlier of the following dates. Hr block tax free 8½ months after the close of the year. Hr block tax free The date you file a timely return (including extensions) for the year. Hr block tax free The item is recurring in nature and you consistently treat similar items as incurred in the tax year in which the all-events test is met. Hr block tax free Either: The item is not material, or Accruing the item in the year in which the all-events test is met results in a better match against income than accruing the item in the year of economic performance. Hr block tax free This exception does not apply to workers' compensation or tort liabilities. Hr block tax free Amended return. Hr block tax free   You may be able to file an amended return and treat a liability as incurred under the recurring item exception. Hr block tax free You can do so if economic performance for the liability occurs after you file your tax return for the year, but within 8½ months after the close of the tax year. Hr block tax free Recurrence and consistency. Hr block tax free   To determine whether an item is recurring and consistently reported, consider the frequency with which the item and similar items are incurred (or expected to be incurred) and how you report these items for tax purposes. Hr block tax free A new expense or an expense not incurred every year can be treated as recurring if it is reasonable to expect that it will be incurred regularly in the future. Hr block tax free Materiality. Hr block tax free   Factors to consider in determining the materiality of a recurring item include the size of the item (both in absolute terms and in relation to your income and other expenses) and the treatment of the item on your financial statements. Hr block tax free   An item considered material for financial statement purposes is also considered material for tax purposes. Hr block tax free However, in certain situations an immaterial item for financial accounting purposes is treated as material for purposes of economic performance. Hr block tax free Matching expenses with income. Hr block tax free   Costs directly associated with the revenue of a period are properly allocable to that period. Hr block tax free To determine whether the accrual of an expense in a particular year results in a better match with the income to which it relates, generally accepted accounting principles (GAAP; visit www. Hr block tax free fasab. Hr block tax free gov/accepted. Hr block tax free html) are an important factor. Hr block tax free   For example, if you report sales income in the year of sale, but you do not ship the goods until the following year, the shipping costs are more properly matched to income in the year of sale than the year the goods are shipped. Hr block tax free Expenses that cannot be practically associated with income of a particular period, such as advertising costs, should be assigned to the period the costs are incurred. Hr block tax free However, the matching requirement is considered met for certain types of expenses. Hr block tax free These expenses include taxes, payments under insurance, warranty, and service contracts, rebates, refunds, awards, prizes, and jackpots. Hr block tax free Expenses Paid in Advance An expense you pay in advance is deductible only in the year to which it applies, unless the expense qualifies for the 12-month rule. Hr block tax free Under the 12-month rule, a taxpayer is not required to capitalize amounts paid to create certain rights or benefits for the taxpayer that do not extend beyond the earlier of the following. Hr block tax free 12 months after the right or benefit begins, or The end of the tax year after the tax year in which payment is made. Hr block tax free If you have not been applying the general rule (an expense paid in advance is deductible only in the year to which it applies) and/or the 12-month rule to the expenses you paid in advance, you must get IRS approval before using the general rule and/or the 12-month rule. Hr block tax free See Change in Accounting Method, later, for information on how to get IRS approval. Hr block tax free See Expense paid in advance under Cash Method, earlier, for examples illustrating the application of the general and 12-month rules. Hr block tax free Related Persons Business expenses and interest owed to a related person who uses the cash method of accounting are not deductible until you make the payment and the corresponding amount is includible in the related person's gross income. Hr block tax free Determine the relationship for this rule as of the end of the tax year for which the expense or interest would otherwise be deductible. Hr block tax free See section 267 of the Internal Revenue Code and Publication 542, Corporations, for the definition of related person. Hr block tax free Inventories An inventory is necessary to clearly show income when the production, purchase, or sale of merchandise is an income-producing factor. Hr block tax free If you must account for an inventory in your business, you must use an accrual method of accounting for your purchases and sales. Hr block tax free However, see Exceptions, next. Hr block tax free See also Accrual Method, earlier. Hr block tax free To figure taxable income, you must value your inventory at the beginning and end of each tax year. Hr block tax free To determine the value, you need a method for identifying the items in your inventory and a method for valuing these items. Hr block tax free See Identifying Cost and Valuing Inventory, later. Hr block tax free The rules for valuing inventory are not the same for all businesses. Hr block tax free The method you use must conform to generally accepted accounting principles for similar businesses and must clearly reflect income. Hr block tax free Your inventory practices must be consistent from year to year. Hr block tax free The rules discussed here apply only if they do not conflict with the uniform capitalization rules of section 263A and the mark-to-market rules of section 475. Hr block tax free Exceptions The following taxpayers can use the cash method of accounting even if they produce, purchase, or sell merchandise. Hr block tax free These taxpayers can also account for inventoriable items as materials and supplies that are not incidental (discussed later). Hr block tax free A qualifying taxpayer under Revenue Procedure 2001-10 on page 272 of Internal Revenue Bulletin 2001-2, available at www. Hr block tax free irs. Hr block tax free gov/pub/irs-irbs/irb01–02. Hr block tax free pdf. Hr block tax free A qualifying small business taxpayer under Revenue Procedure 2002-28, on page 815 of Internal Revenue Bulletin 2002-18, available at www. Hr block tax free irs. Hr block tax free gov/pub/irs-irbs/irb02–18. Hr block tax free pdf. Hr block tax free In addition to the information provided in this publication, you should see the revenue procedures referenced in the list, above, and the instructions for Form 3115 for information you will need to adopt or change to these accounting methods (see Changing methods, later). Hr block tax free Qualifying taxpayer. Hr block tax free   You are a qualifying taxpayer under Revenue Procedure 2001-10 only if: You satisfy the gross receipts test for each prior tax year ending on or after December 17, 1998 (see Gross receipts test for qualifying taxpayers, next). Hr block tax free Your average annual gross receipts for each test year (explained in Step 1, listed next) must be $1 million or less. Hr block tax free You are not a tax shelter as defined under section 448(d)(3) of the Internal Revenue Code. Hr block tax free Gross receipts test for qualifying taxpayers. Hr block tax free   To determine if you meet the gross receipts test for qualifying taxpayers, use the following steps: Step 1. Hr block tax free List each of the test years. Hr block tax free For qualifying taxpayers under Revenue Procedure 2001-10, the test years are each prior tax year ending on or after December 17, 1998. Hr block tax free Step 2. Hr block tax free Determine your average annual gross receipts for each test year listed in Step 1. Hr block tax free Your average annual gross receipts for a tax year is determined by adding the gross receipts for that tax year and the 2 preceding tax years and dividing the total by 3. Hr block tax free Step 3. Hr block tax free You meet the gross receipts test for qualifying taxpayers if your average annual gross receipts for each test year listed in Step 1 is $1 million or less. Hr block tax free Qualifying small business taxpayer. Hr block tax free   You are a qualifying small business taxpayer under Revenue Procedure 2002-28 only if: You satisfy the gross receipts test for each prior tax year ending on or after December 31, 2000 (see Gross receipts test for qualifying small business taxpayers, next). Hr block tax free Your average annual gross receipts for each test year (explained in Step 1, listed next) must be $10 million or less. Hr block tax free You are not prohibited from using the cash method under section 448 of the Internal Revenue Code. Hr block tax free Your principle business activity is an eligible business. Hr block tax free See Eligible business, later. Hr block tax free You have not changed (or have not been required to change) from the cash method because you became ineligible to use the cash method under Revenue Procedure 2002-28. Hr block tax free Note. Hr block tax free Revenue Procedure 2002-28 does not apply to a farming business of a qualifying small business taxpayer. Hr block tax free A taxpayer engaged in the trade or business of farming generally is allowed to use the cash method for any farming business. Hr block tax free See Special rules for farming businesses under Cash Method, earlier. Hr block tax free Gross receipts test for qualifying small business taxpayers. Hr block tax free   To determine if you meet the gross receipts test for qualifying small business taxpayers, use the following steps: Step 1. Hr block tax free List each of the test years. Hr block tax free For qualifying small business taxpayers under Revenue Procedure 2002-28, the test years are each prior tax year ending on or after December 31, 2000. Hr block tax free Step 2. Hr block tax free Determine your average annual gross receipts for each test year listed in Step 1. Hr block tax free Your average annual gross receipts for a tax year is determined by adding the gross receipts for that tax year and the 2 preceding tax years and dividing the total by 3. Hr block tax free Step 3. Hr block tax free You meet the gross receipts test for qualifying small business taxpayers if your average annual gross receipts for each test year listed in Step 1 is $10 million or less. Hr block tax free Eligible business. Hr block tax free   An eligible business is any business for which a qualified small business taxpayer can use the cash method and choose to not keep an inventory. Hr block tax free You have an eligible business if you meet any of the following requirements. Hr block tax free Your principal business activity is described in a North American Industry Classification System (NAICS) code other than any of the following NAICS subsector codes: NAICS codes 211 and 212 (mining activities). Hr block tax free NAICS codes 31-33 (manufacturing). Hr block tax free NAICS code 42 (wholesale trade). Hr block tax free NAICS codes 44-45 (retail trade). Hr block tax free NAICS codes 5111 and 5122 (information industries). Hr block tax free Your principal business activity is the provision of services, including the provision of property incident to those services. Hr block tax free Your principal business activity is the fabrication or modification of tangible personal property upon demand in accordance with customer design or specifications. Hr block tax free   Information about the NAICS codes can be found at http://www. Hr block tax free census. Hr block tax free gov/naics or in the instructions for your federal income tax return. Hr block tax free Gross receipts. Hr block tax free   In general, gross receipts must include all receipts from all your trades or businesses that must be recognized under the method of accounting you used for that tax year for federal income tax purposes. Hr block tax free See the definit