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Irs Free File Tax Return

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Irs Free File Tax Return

Irs free file tax return Index A Adoption Taxpayer identification number, Adoption taxpayer identification number (ATIN). Irs free file tax return Aliens, Individual taxpayer identification number (ITIN) for aliens. Irs free file tax return Alternative minimum tax (AMT), Limit on credit. Irs free file tax return Amount of credit, Amount of Credit, Payments for prior year's expenses. Irs free file tax return Limit on, Limit on credit. Irs free file tax return Assistance (see Tax help) C Calculation of credit, How To Figure the Credit, Payments for prior year's expenses. Irs free file tax return Camp, overnight, Camp. Irs free file tax return Care Dependent care benefits, Dependent care benefits. Irs free file tax return , Dependent care benefits. Irs free file tax return Employer-provided benefits, Dependent Care Benefits Outside home, Care outside your home. Irs free file tax return Provider identification, Provider Identification Test Qualifying person, Care of a Qualifying Person Children Divorced or separated parents, Child of divorced or separated parents or parents living apart. Irs free file tax return Physically or mentally disabled, Qualifying Person Test Under age 13, Qualifying Person Test Work-related expense payments to relatives, Payments to Relatives or Dependents Church employee, Clergy or church employee. Irs free file tax return Claiming of credit, How To Claim the Credit Tests to claim credit, Tests To Claim the Credit Clergy, Clergy or church employee. Irs free file tax return Community property, Community property laws. Irs free file tax return D Death of spouse, Death of spouse. Irs free file tax return Dependent care benefits, Dependent care benefits. Irs free file tax return , Dependent Care Benefits Dependent care centers, Dependent care center. Irs free file tax return Dependent defined, Dependent defined. Irs free file tax return Dependents (see Qualifying person test) Deposits, Fees and deposits. Irs free file tax return Disabilities, persons with Dependents, Qualifying Person Test Physically or mentally not able to care for self, Physically or mentally not able to care for oneself. Irs free file tax return Spouse, Qualifying Person Test, Rule for student-spouse or spouse not able to care for self. Irs free file tax return , Working or Looking for Work, You or your spouse is a student or not able to care for self. Irs free file tax return Divorced parents, Child of divorced or separated parents or parents living apart. Irs free file tax return Dollar limit, Dollar Limit, Yearly limit. Irs free file tax return Reduced dollar limit, Tests To Claim the Credit, Reduced Dollar Limit Domestic help, Housekeeper. Irs free file tax return Due diligence, Due diligence. Irs free file tax return E Earned income Dependent care benefits, Exclusion or deduction. Irs free file tax return For figuring credit, Earned Income Test Limit on, Earned Income Limit Net loss, Net loss. Irs free file tax return Nonworking spouse, Rule for student-spouse or spouse not able to care for self. Irs free file tax return Self-employment earnings, Self-employment earnings. Irs free file tax return Statutory employees, Statutory employee. Irs free file tax return What is not, What is not earned income? Earned income test, Earned Income Test, Full-time student. Irs free file tax return Determination, Tests To Claim the Credit Education expenses, Education. Irs free file tax return Employer-provided dependent care benefits, Dependent care benefits. Irs free file tax return , Dependent Care Benefits Employment taxes, Reminders, Taxes paid on wages. Irs free file tax return , How To Claim the Credit Exclusion from income Employer-provided dependent care benefits, Dependent care benefits. Irs free file tax return , Exclusion or deduction. Irs free file tax return Expenses, How To Figure the Credit (see also Work-related expenses) 2012 expenses paid in 2013 (Worksheet A), Worksheet A. Irs free file tax return Worksheet for 2012 Expenses Paid in 2013 Education, Education. Irs free file tax return Medical, Medical expenses. Irs free file tax return Not for care, Expenses not for care. Irs free file tax return Prepaid, Expenses prepaid in an earlier year. Irs free file tax return Reimbursed, Expenses reimbursed. Irs free file tax return F Fees, Fees and deposits. Irs free file tax return Figures, Tests To Claim the Credit Figuring credit, How To Figure the Credit, Payments for prior year's expenses. Irs free file tax return Earned income, Earned income. Irs free file tax return Filing status Joint return test, Joint Return Test Tests to claim credit, Tests To Claim the Credit Form 1040 Claiming the credit, Tests To Claim the Credit, Form 1040, Form 1040A, or Form 1040NR. Irs free file tax return Form 1040A Claiming the credit, Tests To Claim the Credit Form 2441, Form 1040, Form 1040A, or Form 1040NR. Irs free file tax return Form 4029, Members of certain religious faiths opposed to social security. Irs free file tax return , Form 4029. Irs free file tax return Form 4361, Members of certain religious faiths opposed to social security. Irs free file tax return , Form 4361. Irs free file tax return Form W-10, Getting the information. Irs free file tax return Form W-2 Dependent care benefits, Statement for employee. Irs free file tax return Form W-7, Individual taxpayer identification number (ITIN) for aliens. Irs free file tax return Free tax services, Free help with your tax return. Irs free file tax return H Help (see Tax help) Household services, Care of a Qualifying Person, Household Services, Meals and lodging provided for housekeeper. Irs free file tax return Employment taxes, How To Claim the Credit Housekeepers, Housekeeper. Irs free file tax return I Identification of provider, Provider Identification Test, Provider refusal. Irs free file tax return Individual taxpayer identification numbers (ITINs) For aliens, Individual taxpayer identification number (ITIN) for aliens. Irs free file tax return Inmate, What is not earned income? J Joint return test, Joint Return Test, Costs of keeping up a home. Irs free file tax return Tests to claim credit, Tests To Claim the Credit L Limits Amount of credit, Limit on credit. Irs free file tax return Dollar, Dollar Limit Earned income, Earned Income Limit Reduced dollar, Tests To Claim the Credit, Reduced Dollar Limit Looking for work, Working or Looking for Work Losses, Net loss. Irs free file tax return M Married and living apart, Married and living apart. Irs free file tax return Meals and lodging for housekeeper, Meals and lodging provided for housekeeper. Irs free file tax return Medical expenses, Medical expenses. Irs free file tax return Minister, Clergy or church employee. Irs free file tax return Missing children, photographs of, Reminders N Nonrefundability of credit, Tax credit not refundable. Irs free file tax return Not able to care for self Qualifying person test, Physically or mentally not able to care for oneself. Irs free file tax return Spouse, Qualifying Person Test, Rule for student-spouse or spouse not able to care for self. Irs free file tax return , Working or Looking for Work, You or your spouse is a student or not able to care for self. Irs free file tax return O Outside of home care, Care outside your home. Irs free file tax return P Part of year Persons qualifying for, Person qualifying for part of year. Irs free file tax return Work or looking for work, Work for part of year. Irs free file tax return Part-time work, Part-time work. Irs free file tax return Prepaid expenses, Expenses prepaid in an earlier year. Irs free file tax return Prisoner, What is not earned income? Provider identification test, Tests To Claim the Credit, Provider Identification Test, Provider refusal. Irs free file tax return Publications (see Tax help) Q Qualifying child, Qualifying child. Irs free file tax return Qualifying person Care for, Care of a Qualifying Person Expenses not for care, Expenses not for care. Irs free file tax return Qualifying person test, Qualifying Person Test, Child of divorced or separated parents or parents living apart. Irs free file tax return Tests to claim credit, Tests To Claim the Credit R Recordkeeping requirements, How To Claim the Credit Reduced dollar limit, Reduced Dollar Limit Tests to claim credit, Tests To Claim the Credit Refusal by provider to give information, Provider refusal. Irs free file tax return Reimbursed expenses, Expenses reimbursed. Irs free file tax return Relatives, payments to, Tests To Claim the Credit, Payments to Relatives or Dependents Religious faiths opposed to social security programs, Members of certain religious faiths opposed to social security. Irs free file tax return S School expenses, Education. Irs free file tax return Self-employed persons, Self-employment earnings. Irs free file tax return Separated parents, Child of divorced or separated parents or parents living apart. Irs free file tax return , Legally separated. Irs free file tax return Separated spouse, Separated spouse. Irs free file tax return Sick days, Temporary absence from work. Irs free file tax return Social Security, Employment Taxes for Household Employers (see also Employment taxes) Religious faiths opposed to, Members of certain religious faiths opposed to social security. Irs free file tax return Social security numbers, Information needed. Irs free file tax return Spouse Both spouses qualifying, Both spouses qualify. Irs free file tax return Death of, Death of spouse. Irs free file tax return Nonworking, earned income, Rule for student-spouse or spouse not able to care for self. Irs free file tax return Not able to care for self, Qualifying Person Test, Rule for student-spouse or spouse not able to care for self. Irs free file tax return , Working or Looking for Work, You or your spouse is a student or not able to care for self. Irs free file tax return Qualifying person, Qualifying Person Test Separated, Separated spouse. Irs free file tax return Student, Rule for student-spouse or spouse not able to care for self. Irs free file tax return , You or your spouse is a student or not able to care for self. Irs free file tax return Surviving, Surviving spouse. Irs free file tax return Working, Spouse works. Irs free file tax return Students Full-time, Full-time student. Irs free file tax return Spouse, Rule for student-spouse or spouse not able to care for self. Irs free file tax return , You or your spouse is a student or not able to care for self. Irs free file tax return T Tax help, How To Get Tax Help Taxes on wages (see Employment taxes) Taxpayer identification number (TINs), Reminders, Taxpayer identification number. Irs free file tax return Adoption, Adoption taxpayer identification number (ATIN). Irs free file tax return Aliens, Individual taxpayer identification number (ITIN) for aliens. Irs free file tax return Providers, Information needed. Irs free file tax return Temporary absence, Temporary absence from work. Irs free file tax return Tests to claim credit, Tests To Claim the Credit, Exclusion or deduction. Irs free file tax return Determination, Tests To Claim the Credit Earned income, Earned Income Test Qualifying persons, Qualifying Person Test Work-related expenses, Work-Related Expense Test Transportation, Transportation. Irs free file tax return TTY/TDD information, How To Get Tax Help U Unearned income, What is not earned income? V Vacation, Temporary absence from work. Irs free file tax return Volunteer work, Volunteer work. Irs free file tax return W Wages, taxes on (see Employment taxes) Withholding Federal income tax, Employment Taxes for Household Employers Work-related expense test, Work-Related Expense Test, Payments to Relatives or Dependents Partly work-related expenses, Expenses partly work-related. Irs free file tax return Tests to claim credit, Tests To Claim the Credit Work-related expenses Earned income limit, Earned Income Limit Figuring of credit, Figuring Total Work-Related Expenses Medical, Medical expenses. Irs free file tax return Paid following year, Expenses not paid until the following year. Irs free file tax return , Payments for prior year's expenses. Irs free file tax return , Worksheet A. Irs free file tax return Worksheet for 2012 Expenses Paid in 2013 Partly work-related expenses, Expenses partly work-related. Irs free file tax return Prepaid, Expenses prepaid in an earlier year. Irs free file tax return Recordkeeping, How To Claim the Credit Reimbursed, Expenses reimbursed. Irs free file tax return Worksheets 2012 expenses paid in 2013 (Worksheet A), Worksheet A. Irs free file tax return Worksheet for 2012 Expenses Paid in 2013 Prev  Up     Home   More Online Publications
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Irs free file tax return 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. Irs free file tax return Appendix A — Summary Record of Traditional IRA(s) for 2013 and Worksheet for Determining Required Minimum Distributions. Irs free file tax return Appendix B — Worksheets you use if you receive social security benefits and are subject to the IRA deduction phaseout rules. Irs free file tax return A filled-in example is included. Irs free file tax return Worksheet 1, Computation of Modified AGI. Irs free file tax return Worksheet 2, Computation of Traditional IRA Deduction for 2013. Irs free file tax return Worksheet 3, Computation of Taxable Social Security Benefits. Irs free file tax return Comprehensive Example and completed worksheets. Irs free file tax return Appendix C — Life Expectancy Tables. Irs free file tax return 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. Irs free file tax return Table I (Single Life Expectancy). Irs free file tax return Table II (Joint Life and Last Survivor Expectancy). Irs free file tax return Table III (Uniform Lifetime). Irs free file tax return Appendix A. Irs free file tax return Summary Record of Traditional IRA(s) for 2013   Name ______________________________________ I was □ covered □ not covered by my employer's retirement plan during the year. Irs free file tax return 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. Irs free file tax return         2. Irs free file tax return         3. Irs free file tax return         4. Irs free file tax return         5. Irs free file tax return         6. Irs free file tax return         7. Irs free file tax return         8. Irs free file tax return         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. Irs free file tax return             2. Irs free file tax return             3. Irs free file tax return             4. Irs free file tax return             5. Irs free file tax return             6. Irs free file tax return             7. Irs free file tax return             8. Irs free file tax return             Total               Basis of all traditional IRAs for 2013 and earlier years (from Form 8606, line 14) $ Note. Irs free file tax return You should keep copies of your income tax return, and Forms W-2, 8606, and 5498. Irs free file tax return Appendix A. Irs free file tax return (Continued) Worksheet for Determining Required Minimum Distributions 1. Irs free file tax return Age 70½ 71½ 72½ 73½ 74½ 2. Irs free file tax return Year age was reached           3. Irs free file tax return Value of IRA at the close of business on  December 31 of the year immediately prior to the year on line 21           4. Irs free file tax return Distribution period from Table III or life expectancy  from Life Expectancy Table I or Table II2           5. Irs free file tax return Required distribution (divide line 3 by line 4)3                         1. Irs free file tax return Age 75½ 76½ 77½ 78½ 79½ 2. Irs free file tax return Year age was reached           3. Irs free file tax return Value of IRA at the close of business on  December 31 of the year immediately prior to the year on line 21           4. Irs free file tax return Distribution period from Table III or life expectancy from Life Expectancy Table I or Table II2           5. Irs free file tax return Required distribution (divide line 3 by line 4)3                         1. Irs free file tax return Age 80½ 81½ 82½ 83½ 84½ 2. Irs free file tax return Year age was reached           3. Irs free file tax return Value of IRA at the close of business on  December 31 of the year immediately prior to the year on line 21           4. Irs free file tax return Distribution period from Table III or life expectancy from Life Expectancy Table I or Table II2           5. Irs free file tax return Required distribution (divide line 3 by line 4)3                         1. Irs free file tax return Age 85½ 86½ 87½ 88½ 89½ 2. Irs free file tax return Year age was reached           3. Irs free file tax return Value of IRA at the close of business on  December 31 of the year immediately prior to the year on line 21           4. Irs free file tax return Distribution period from Table III or life expectancy from Life Expectancy Table I or Table II2           5. Irs free file tax return 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. Irs free file tax return 2Use the appropriate life expectancy or distribution period for each year and for each IRA. Irs free file tax return 3If you have more than one IRA, you must withdraw an amount equal to the total of the required distributions figured for each IRA. Irs free file tax return You can, however, withdraw the total from one IRA or from more than one IRA. Irs free file tax return Appendix B. Irs free file tax return 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. Irs free file tax return (See Are You Covered by an Employer Plan? in chapter 1. Irs free file tax return )  Use Worksheet 1 to figure your modified adjusted gross income. Irs free file tax return This amount is needed in the computation of your IRA deduction, if any, which is figured using Worksheet 2. Irs free file tax return   The IRA deduction figured using Worksheet 2 is entered on your tax return. Irs free file tax return Worksheet 1 Computation of Modified AGI (For use only by taxpayers who receive social security benefits)   Filing Status — Check only one box:  □ A. Irs free file tax return Married filing jointly  □ B. Irs free file tax return Single, Head of Household, Qualifying Widow(er), or Married filing separately and  lived apart from your spouse during the entire year  □ C. Irs free file tax return Married filing separately and lived with your spouse at any time during the year     1. Irs free file tax return 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. Irs free file tax return )  1. Irs free file tax return   2. Irs free file tax return Enter the amount in box 5 of all Forms SSA-1099 and Forms RRB-1099  2. Irs free file tax return   3. Irs free file tax return Enter one-half of line 2  3. Irs free file tax return   4. Irs free file tax return Enter the amount of any foreign earned income exclusion, foreign housing exclusion, U. Irs free file tax return S. Irs free file tax return 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. Irs free file tax return   5. Irs free file tax return Enter the amount of any tax-exempt interest reported on line 8b of Form 1040 or 1040A  5. Irs free file tax return   6. Irs free file tax return Add lines 1, 3, 4, and 5  6. Irs free file tax return   7. Irs free file tax return Enter the amount listed below for your filing status. Irs free file tax return $32,000 if you checked box A above. Irs free file tax return $25,000 if you checked box B above. Irs free file tax return $0 if you checked box C above. Irs free file tax return  7. Irs free file tax return   8. Irs free file tax return Subtract line 7 from line 6. Irs free file tax return If zero or less, enter -0- on this line  8. Irs free file tax return   9. Irs free file tax return If line 8 is zero, skip to line 17, enter -0-, and continue with line 18. Irs free file tax return   If line 8 is more than zero, enter the amount listed below for your filing status. Irs free file tax return $12,000 if you checked box A above. Irs free file tax return $9,000 if you checked box B above. Irs free file tax return $0 if you checked box C above  9. Irs free file tax return   10. Irs free file tax return Subtract line 9 from line 8. Irs free file tax return If zero or less, enter -0-  10. Irs free file tax return   11. Irs free file tax return Enter the smaller of line 8 or line 9  11. Irs free file tax return   12. Irs free file tax return Enter one-half of line 11  12. Irs free file tax return   13. Irs free file tax return Enter the smaller of line 3 or line 12  13. Irs free file tax return   14. Irs free file tax return Multiply line 10 by . Irs free file tax return 85. Irs free file tax return If line 10 is zero, enter -0-  14. Irs free file tax return   15. Irs free file tax return Add lines 13 and 14  15. Irs free file tax return   16. Irs free file tax return Multiply line 2 by . Irs free file tax return 85  16. Irs free file tax return   17. Irs free file tax return Taxable benefits to be included in modified AGI for traditional IRA deduction purposes. Irs free file tax return  Enter the smaller of line 15 or line 16  17. Irs free file tax return   18. Irs free file tax return 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. Irs free file tax return   19. Irs free file tax return Modified AGI for determining your reduced traditional IRA deduction — add lines 1, 17, and 18. Irs free file tax return Enter here and on line 2 of Worksheet 2, next  19. Irs free file tax return   Appendix B. Irs free file tax return (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 . Irs free file tax return . Irs free file tax return . Irs free file tax return AND your modified AGI is over . Irs free file tax return . Irs free file tax return . Irs free file tax return THEN enter on line 1 below . Irs free file tax return . Irs free file tax return . Irs free file tax return                 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. Irs free file tax return Skip this worksheet, proceed to Worksheet 3, and enter your IRA deduction on line 2 of Worksheet 3. Irs free file tax return  **If you did not live with your spouse at any time during the year, consider your filing status as single. Irs free file tax return  Note. Irs free file tax return If you were married and you or your spouse worked and you both contributed to IRAs, figure the deduction for each of you separately. Irs free file tax return               1. Irs free file tax return Enter the applicable amount from above 1. Irs free file tax return   2. Irs free file tax return Enter your modified AGI from Worksheet 1, line 19 2. Irs free file tax return     Note. Irs free file tax return If line 2 is equal to or more than the amount on line 1, stop here; your traditional IRA contributions are not deductible. Irs free file tax return Proceed to Worksheet 3. Irs free file tax return     3. Irs free file tax return Subtract line 2 from line 1 3. Irs free file tax return   4. Irs free file tax return Multiply line 3 by the percentage below that applies to you. Irs free file tax return If the result is not a multiple of $10, round it to the next highest multiple of $10. Irs free file tax return (For example, $611. Irs free file tax return 40 is rounded to $620. Irs free file tax return ) However, if the result is less than $200, enter $200. Irs free file tax return       Married filing jointly or qualifying widow(er) and you are covered by an employer plan, multiply line 3 by 27. Irs free file tax return 5%  (. Irs free file tax return 275) (by 32. Irs free file tax return 5% (. Irs free file tax return 325) if you are age 50 or older). Irs free file tax return All others, multiply line 3 by 55% (. Irs free file tax return 55) (by 65% (. Irs free file tax return 65) if you are age 50 or older). Irs free file tax return 4. Irs free file tax return   5. Irs free file tax return 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). Irs free file tax return 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. Irs free file tax return   6. Irs free file tax return 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. Irs free file tax return   7. Irs free file tax return Deduction. Irs free file tax return Compare lines 4, 5, and 6. Irs free file tax return Enter the smallest amount here (or a smaller amount if you choose). Irs free file tax return Enter this amount on the Form 1040 or 1040A line for your IRA. Irs free file tax return (If the amount on line 6 is more than the amount on line 7, complete line 8. Irs free file tax return ) 7. Irs free file tax return   8. Irs free file tax return Nondeductible contributions. Irs free file tax return Subtract line 7 from line 5 or 6, whichever is smaller. Irs free file tax return Enter the result here and on line 1 of your Form 8606, Nondeductible IRAs. Irs free file tax return 8. Irs free file tax return   Appendix B. Irs free file tax return (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. Irs free file tax return Married filing jointly                   □ B. Irs free file tax return Single, Head of Household, Qualifying Widow(er), or Married filing separately  and lived apart from your spouse during the entire year                   □ C. Irs free file tax return Married filing separately and lived with your spouse at any time during the  year             1. Irs free file tax return 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. Irs free file tax return ) 1. Irs free file tax return   2. Irs free file tax return Deduction(s) from line 7 of Worksheet(s) 2 2. Irs free file tax return   3. Irs free file tax return Subtract line 2 from line 1 3. Irs free file tax return   4. Irs free file tax return Enter amount in box 5 of all Forms SSA-1099 and Forms RRB-1099 4. Irs free file tax return   5. Irs free file tax return Enter one-half of line 4 5. Irs free file tax return   6. Irs free file tax return Enter the amount of any foreign earned income exclusion, foreign housing exclusion, exclusion of income from U. Irs free file tax return S. Irs free file tax return 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. Irs free file tax return   7. Irs free file tax return Enter the amount of any tax-exempt interest reported on line 8b of Form 1040 or 1040A 7. Irs free file tax return   8. Irs free file tax return Add lines 3, 5, 6, and 7 8. Irs free file tax return   9. Irs free file tax return Enter the amount listed below for your filing status. Irs free file tax return $32,000 if you checked box A above. Irs free file tax return $25,000 if you checked box B above. Irs free file tax return $0 if you checked box C above. Irs free file tax return 9. Irs free file tax return   10. Irs free file tax return Subtract line 9 from line 8. Irs free file tax return If zero or less, enter -0- on this line. Irs free file tax return 10. Irs free file tax return   11. Irs free file tax return If line 10 is zero, stop here. Irs free file tax return None of your social security benefits are taxable. Irs free file tax return  If line 10 is more than zero, enter the amount listed below for your filing status. Irs free file tax return $12,000 if you checked box A above. Irs free file tax return $9,000 if you checked box B above. Irs free file tax return $0 if you checked box C above. Irs free file tax return 11. Irs free file tax return   12. Irs free file tax return Subtract line 11 from line 10. Irs free file tax return If zero or less, enter -0- 12. Irs free file tax return   13. Irs free file tax return Enter the smaller of line 10 or line 11 13. Irs free file tax return   14. Irs free file tax return Enter one-half of line 13 . Irs free file tax return 14. Irs free file tax return   15. Irs free file tax return Enter the smaller of line 5 or line 14 15. Irs free file tax return   16. Irs free file tax return Multiply line 12 by . Irs free file tax return 85. Irs free file tax return If line 12 is zero, enter -0- 16. Irs free file tax return   17. Irs free file tax return Add lines 15 and 16 17. Irs free file tax return   18. Irs free file tax return Multiply line 4 by . Irs free file tax return 85 18. Irs free file tax return   19. Irs free file tax return Taxable social security benefits. Irs free file tax return Enter the smaller of line 17 or line 18 19. Irs free file tax return   Appendix B. Irs free file tax return (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. Irs free file tax return He is 65 years old and had 2013 wages of $89,500. Irs free file tax return His wife did not work in 2013. Irs free file tax return He also received social security benefits of $12,000 and made a $6,000 contribution to his traditional IRA for the year. Irs free file tax return He had no foreign income, no tax-exempt interest, and no adjustments to income on lines 23 through 36 on his Form 1040. Irs free file tax return He participated in a section 401(k) retirement plan at work. Irs free file tax return  John completes worksheets 1 and 2. Irs free file tax return Worksheet 2 shows that his 2013 IRA deduction is $4,980. Irs free file tax return 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). Irs free file tax return  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. Irs free file tax return Worksheet 1 Computation of Modified AGI (For use only by taxpayers who receive social security benefits)   Filing Status — Check only one box:  ☑ A. Irs free file tax return Married filing jointly  □ B. Irs free file tax return Single, Head of Household, Qualifying Widow(er), or Married filing separately and lived apart from your spouse during the entire year  □ C. Irs free file tax return Married filing separately and lived with your spouse at any time during the year     1. Irs free file tax return 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. Irs free file tax return ) 1. Irs free file tax return 89,500 2. Irs free file tax return Enter the amount in box 5 of all Forms SSA-1099 and Forms RRB-1099 2. Irs free file tax return 12,000 3. Irs free file tax return Enter one-half of line 2 3. Irs free file tax return 6,000 4. Irs free file tax return Enter the amount of any foreign earned income exclusion, foreign housing exclusion, U. Irs free file tax return S. Irs free file tax return 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. Irs free file tax return 0 5. Irs free file tax return Enter the amount of any tax-exempt interest reported on line 8b of Form 1040 or 1040A 5. Irs free file tax return 0 6. Irs free file tax return Add lines 1, 3, 4, and 5 6. Irs free file tax return 95,500 7. Irs free file tax return Enter the amount listed below for your filing status. Irs free file tax return $32,000 if you checked box A above. Irs free file tax return $25,000 if you checked box B above. Irs free file tax return $0 if you checked box C above. Irs free file tax return 7. Irs free file tax return 32,000 8. Irs free file tax return Subtract line 7 from line 6. Irs free file tax return If zero or less, enter -0- on this line 8. Irs free file tax return 63,500 9. Irs free file tax return If line 8 is zero, skip to line 17, enter -0-, and continue with line 18. Irs free file tax return   If line 8 is more than zero, enter the amount listed below for your filing status. Irs free file tax return $12,000 if you checked box A above. Irs free file tax return $9,000 if you checked box B above. Irs free file tax return $0 if you checked box C above 9. Irs free file tax return 12,000 10. Irs free file tax return Subtract line 9 from line 8. Irs free file tax return If zero or less, enter -0- 10. Irs free file tax return 51,500 11. Irs free file tax return Enter the smaller of line 8 or line 9 11. Irs free file tax return 12,000 12. Irs free file tax return Enter one-half of line 11 12. Irs free file tax return 6,000 13. Irs free file tax return Enter the smaller of line 3 or line 12 13. Irs free file tax return 6,000 14. Irs free file tax return Multiply line 10 by . Irs free file tax return 85. Irs free file tax return If line 10 is zero, enter -0- 14. Irs free file tax return 43,775 15. Irs free file tax return Add lines 13 and 14 15. Irs free file tax return 49,775 16. Irs free file tax return Multiply line 2 by . Irs free file tax return 85 16. Irs free file tax return 10,200 17. Irs free file tax return Taxable benefits to be included in modified AGI for traditional IRA deduction purposes. Irs free file tax return  Enter the smaller of line 15 or line 16 17. Irs free file tax return 10,200 18. Irs free file tax return 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. Irs free file tax return 0 19. Irs free file tax return Modified AGI for determining your reduced traditional IRA deduction — add lines 1, 17, and 18. Irs free file tax return Enter here and on line 2 of Worksheet 2, next 19. Irs free file tax return 99,700 Appendix B. Irs free file tax return (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 . Irs free file tax return . Irs free file tax return . Irs free file tax return AND your modified AGI is over . Irs free file tax return . Irs free file tax return . Irs free file tax return THEN enter on line 1 below . Irs free file tax return . Irs free file tax return . Irs free file tax return                 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. Irs free file tax return Skip this worksheet, proceed to Worksheet 3, and enter your IRA deduction on line 2 of Worksheet 3. Irs free file tax return  **If you did not live with your spouse at any time during the year, consider your filing status as single. Irs free file tax return  Note. Irs free file tax return If you were married and you or your spouse worked and you both contributed to IRAs, figure the deduction for each of you separately. Irs free file tax return               1. Irs free file tax return Enter the applicable amount from above 1. Irs free file tax return 115,000 2. Irs free file tax return Enter your modified AGI from Worksheet 1, line 19 2. Irs free file tax return 99,700   Note. Irs free file tax return If line 2 is equal to or more than the amount on line 1, stop here; your traditional IRA contributions are not deductible. Irs free file tax return Proceed to Worksheet 3. Irs free file tax return     3. Irs free file tax return Subtract line 2 from line 1 3. Irs free file tax return 15,300 4. Irs free file tax return Multiply line 3 by the percentage below that applies to you. Irs free file tax return If the result is not a multiple of $10, round it to the next highest multiple of $10. Irs free file tax return (For example, $611. Irs free file tax return 40 is rounded to $620. Irs free file tax return ) However, if the result is less than $200, enter $200. Irs free file tax return       Married filing jointly or qualifying widow(er) and you are covered by an employer plan, multiply line 3 by 27. Irs free file tax return 5%  (. Irs free file tax return 275) (by 32. Irs free file tax return 5% (. Irs free file tax return 325) if you are age 50 or older). Irs free file tax return All others, multiply line 3 by 55% (. Irs free file tax return 55) (by 65% (. Irs free file tax return 65) if you are age 50 or older). Irs free file tax return 4. Irs free file tax return 4,980 5. Irs free file tax return 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). Irs free file tax return 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. Irs free file tax return 89,500 6. Irs free file tax return 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. Irs free file tax return 6,000 7. Irs free file tax return Deduction. Irs free file tax return Compare lines 4, 5, and 6. Irs free file tax return Enter the smallest amount here (or a smaller amount if you choose). Irs free file tax return Enter this amount on the Form 1040 or 1040A line for your IRA. Irs free file tax return (If the amount on line 6 is more than the amount on line 7, complete line 8. Irs free file tax return ) 7. Irs free file tax return 4,980 8. Irs free file tax return Nondeductible contributions. Irs free file tax return Subtract line 7 from line 5 or 6, whichever is smaller. Irs free file tax return Enter the result here and on line 1 of your Form 8606, Nondeductible IRAs. Irs free file tax return 8. Irs free file tax return 1,020 Appendix B. Irs free file tax return (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. Irs free file tax return Married filing jointly                   □ B. Irs free file tax return Single, Head of Household, Qualifying Widow(er), or Married filing separately  and lived apart from your spouse during the entire year                   □ C. Irs free file tax return Married filing separately and lived with your spouse at any time during the  year             1. Irs free file tax return 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. Irs free file tax return ) 1. Irs free file tax return 89,500 2. Irs free file tax return Deduction(s) from line 7 of Worksheet(s) 2 2. Irs free file tax return 4,980 3. Irs free file tax return Subtract line 2 from line 1 3. Irs free file tax return 84,520 4. Irs free file tax return Enter amount in box 5 of all Forms SSA-1099 and Forms RRB-1099 4. Irs free file tax return 12,000 5. Irs free file tax return Enter one-half of line 4 5. Irs free file tax return 6,000 6. Irs free file tax return Enter the amount of any foreign earned income exclusion, foreign housing exclusion, exclusion of income from U. Irs free file tax return S. Irs free file tax return 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. Irs free file tax return 0 7. Irs free file tax return Enter the amount of any tax-exempt interest reported on line 8b of Form 1040 or 1040A 7. Irs free file tax return 0 8. Irs free file tax return Add lines 3, 5, 6, and 7 8. Irs free file tax return 90,520 9. Irs free file tax return Enter the amount listed below for your filing status. Irs free file tax return $32,000 if you checked box A above. Irs free file tax return $25,000 if you checked box B above. Irs free file tax return $0 if you checked box C above. Irs free file tax return 9. Irs free file tax return 32,000 10. Irs free file tax return Subtract line 9 from line 8. Irs free file tax return If zero or less, enter -0- on this line. Irs free file tax return 10. Irs free file tax return 58,520 11. Irs free file tax return If line 10 is zero, stop here. Irs free file tax return None of your social security benefits are taxable. Irs free file tax return  If line 10 is more than zero, enter the amount listed below for your filing status. Irs free file tax return $12,000 if you checked box A above. Irs free file tax return $9,000 if you checked box B above. Irs free file tax return $0 if you checked box C above. Irs free file tax return 11. Irs free file tax return 12,000 12. Irs free file tax return Subtract line 11 from line 10. Irs free file tax return If zero or less, enter -0- 12. Irs free file tax return 46,520 13. Irs free file tax return Enter the smaller of line 10 or line 11 13. Irs free file tax return 12,000 14. Irs free file tax return Enter one-half of line 13 . Irs free file tax return 14. Irs free file tax return 6,000 15. Irs free file tax return Enter the smaller of line 5 or line 14 15. Irs free file tax return 6,000 16. Irs free file tax return Multiply line 12 by . Irs free file tax return 85. Irs free file tax return If line 12 is zero, enter -0- 16. Irs free file tax return 39,542 17. Irs free file tax return Add lines 15 and 16 17. Irs free file tax return 45,542 18. Irs free file tax return Multiply line 4 by . Irs free file tax return 85 18. Irs free file tax return 10,200 19. Irs free file tax return Taxable social security benefits. Irs free file tax return Enter the smaller of line 17 or line 18 19. Irs free file tax return 10,200 Appendix C. Irs free file tax return Life Expectancy Tables   Table I (Single Life Expectancy) (For Use by Beneficiaries)         Age Life Expectancy Age Life Expectancy 0 82. Irs free file tax return 4 28 55. Irs free file tax return 3 1 81. Irs free file tax return 6 29 54. Irs free file tax return 3 2 80. Irs free file tax return 6 30 53. Irs free file tax return 3 3 79. Irs free file tax return 7 31 52. Irs free file tax return 4 4 78. Irs free file tax return 7 32 51. Irs free file tax return 4 5 77. Irs free file tax return 7 33 50. Irs free file tax return 4 6 76. Irs free file tax return 7 34 49. Irs free file tax return 4 7 75. Irs free file tax return 8 35 48. Irs free file tax return 5 8 74. Irs free file tax return 8 36 47. Irs free file tax return 5 9 73. Irs free file tax return 8 37 46. Irs free file tax return 5 10 72. Irs free file tax return 8 38 45. Irs free file tax return 6 11 71. Irs free file tax return 8 39 44. Irs free file tax return 6 12 70. Irs free file tax return 8 40 43. Irs free file tax return 6 13 69. Irs free file tax return 9 41 42. Irs free file tax return 7 14 68. Irs free file tax return 9 42 41. Irs free file tax return 7 15 67. Irs free file tax return 9 43 40. Irs free file tax return 7 16 66. Irs free file tax return 9 44 39. Irs free file tax return 8 17 66. Irs free file tax return 0 45 38. Irs free file tax return 8 18 65. Irs free file tax return 0 46 37. Irs free file tax return 9 19 64. Irs free file tax return 0 47 37. Irs free file tax return 0 20 63. Irs free file tax return 0 48 36. Irs free file tax return 0 21 62. Irs free file tax return 1 49 35. Irs free file tax return 1 22 61. Irs free file tax return 1 50 34. Irs free file tax return 2 23 60. Irs free file tax return 1 51 33. Irs free file tax return 3 24 59. Irs free file tax return 1 52 32. Irs free file tax return 3 25 58. Irs free file tax return 2 53 31. Irs free file tax return 4 26 57. Irs free file tax return 2 54 30. Irs free file tax return 5 27 56. Irs free file tax return 2 55 29. Irs free file tax return 6 Appendix C. Irs free file tax return (Continued)   Table I (Single Life Expectancy) (For Use by Beneficiaries)         Age Life Expectancy Age Life Expectancy 56 28. Irs free file tax return 7 84 8. Irs free file tax return 1 57 27. Irs free file tax return 9 85 7. Irs free file tax return 6 58 27. Irs free file tax return 0 86 7. Irs free file tax return 1 59 26. Irs free file tax return 1 87 6. Irs free file tax return 7 60 25. Irs free file tax return 2 88 6. Irs free file tax return 3 61 24. Irs free file tax return 4 89 5. Irs free file tax return 9 62 23. Irs free file tax return 5 90 5. Irs free file tax return 5 63 22. Irs free file tax return 7 91 5. Irs free file tax return 2 64 21. Irs free file tax return 8 92 4. Irs free file tax return 9 65 21. Irs free file tax return 0 93 4. Irs free file tax return 6 66 20. Irs free file tax return 2 94 4. Irs free file tax return 3 67 19. Irs free file tax return 4 95 4. Irs free file tax return 1 68 18. Irs free file tax return 6 96 3. Irs free file tax return 8 69 17. Irs free file tax return 8 97 3. Irs free file tax return 6 70 17. Irs free file tax return 0 98 3. Irs free file tax return 4 71 16. Irs free file tax return 3 99 3. Irs free file tax return 1 72 15. Irs free file tax return 5 100 2. Irs free file tax return 9 73 14. Irs free file tax return 8 101 2. Irs free file tax return 7 74 14. Irs free file tax return 1 102 2. Irs free file tax return 5 75 13. Irs free file tax return 4 103 2. Irs free file tax return 3 76 12. Irs free file tax return 7 104 2. Irs free file tax return 1 77 12. Irs free file tax return 1 105 1. Irs free file tax return 9 78 11. Irs free file tax return 4 106 1. Irs free file tax return 7 79 10. Irs free file tax return 8 107 1. Irs free file tax return 5 80 10. Irs free file tax return 2 108 1. Irs free file tax return 4 81 9. Irs free file tax return 7 109 1. Irs free file tax return 2 82 9. Irs free file tax return 1 110 1. Irs free file tax return 1 83 8. Irs free file tax return 6 111 and over 1. Irs free file tax return 0 Appendix C. Irs free file tax return 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. Irs free file tax return 1 69. Irs free file tax return 6 69. Irs free file tax return 1 68. Irs free file tax return 7 68. Irs free file tax return 3 67. Irs free file tax return 9 67. Irs free file tax return 5 67. Irs free file tax return 2 66. Irs free file tax return 9 66. Irs free file tax return 6 21 69. Irs free file tax return 6 69. Irs free file tax return 1 68. Irs free file tax return 6 68. Irs free file tax return 2 67. Irs free file tax return 7 67. Irs free file tax return 3 66. Irs free file tax return 9 66. Irs free file tax return 6 66. Irs free file tax return 2 65. Irs free file tax return 9 22 69. Irs free file tax return 1 68. Irs free file tax return 6 68. Irs free file tax return 1 67. Irs free file tax return 6 67. Irs free file tax return 2 66. Irs free file tax return 7 66. Irs free file tax return 3 65. Irs free file tax return 9 65. Irs free file tax return 6 65. Irs free file tax return 2 23 68. Irs free file tax return 7 68. Irs free file tax return 2 67. Irs free file tax return 6 67. Irs free file tax return 1 66. Irs free file tax return 6 66. Irs free file tax return 2 65. Irs free file tax return 7 65. Irs free file tax return 3 64. Irs free file tax return 9 64. Irs free file tax return 6 24 68. Irs free file tax return 3 67. Irs free file tax return 7 67. Irs free file tax return 2 66. Irs free file tax return 6 66. Irs free file tax return 1 65. Irs free file tax return 6 65. Irs free file tax return 2 64. Irs free file tax return 7 64. Irs free file tax return 3 63. Irs free file tax return 9 25 67. Irs free file tax return 9 67. Irs free file tax return 3 66. Irs free file tax return 7 66. Irs free file tax return 2 65. Irs free file tax return 6 65. Irs free file tax return 1 64. Irs free file tax return 6 64. Irs free file tax return 2 63. Irs free file tax return 7 63. Irs free file tax return 3 26 67. Irs free file tax return 5 66. Irs free file tax return 9 66. Irs free file tax return 3 65. Irs free file tax return 7 65. Irs free file tax return 2 64. Irs free file tax return 6 64. Irs free file tax return 1 63. Irs free file tax return 6 63. Irs free file tax return 2 62. Irs free file tax return 8 27 67. Irs free file tax return 2 66. Irs free file tax return 6 65. Irs free file tax return 9 65. Irs free file tax return 3 64. Irs free file tax return 7 64. Irs free file tax return 2 63. Irs free file tax return 6 63. Irs free file tax return 1 62. Irs free file tax return 7 62. Irs free file tax return 2 28 66. Irs free file tax return 9 66. Irs free file tax return 2 65. Irs free file tax return 6 64. Irs free file tax return 9 64. Irs free file tax return 3 63. Irs free file tax return 7 63. Irs free file tax return 2 62. Irs free file tax return 7 62. Irs free file tax return 1 61. Irs free file tax return 7 29 66. Irs free file tax return 6 65. Irs free file tax return 9 65. Irs free file tax return 2 64. Irs free file tax return 6 63. Irs free file tax return 9 63. Irs free file tax return 3 62. Irs free file tax return 8 62. Irs free file tax return 2 61. Irs free file tax return 7 61. Irs free file tax return 2 30 66. Irs free file tax return 3 65. Irs free file tax return 6 64. Irs free file tax return 9 64. Irs free file tax return 2 63. Irs free file tax return 6 62. Irs free file tax return 9 62. Irs free file tax return 3 61. Irs free file tax return 8 61. Irs free file tax return 2 60. Irs free file tax return 7 31 66. Irs free file tax return 1 65. Irs free file tax return 3 64. Irs free file tax return 6 63. Irs free file tax return 9 63. Irs free file tax return 2 62. Irs free file tax return 6 62. Irs free file tax return 0 61. Irs free file tax return 4 60. Irs free file tax return 8 60. Irs free file tax return 2 32 65. Irs free file tax return 8 65. Irs free file tax return 1 64. Irs free file tax return 3 63. Irs free file tax return 6 62. Irs free file tax return 9 62. Irs free file tax return 2 61. Irs free file tax return 6 61. Irs free file tax return 0 60. Irs free file tax return 4 59. Irs free file tax return 8 33 65. Irs free file tax return 6 64. Irs free file tax return 8 64. Irs free file tax return 1 63. Irs free file tax return 3 62. Irs free file tax return 6 61. Irs free file tax return 9 61. Irs free file tax return 3 60. Irs free file tax return 6 60. Irs free file tax return 0 59. Irs free file tax return 4 34 65. Irs free file tax return 4 64. Irs free file tax return 6 63. Irs free file tax return 8 63. Irs free file tax return 1 62. Irs free file tax return 3 61. Irs free file tax return 6 60. Irs free file tax return 9 60. Irs free file tax return 3 59. Irs free file tax return 6 59. Irs free file tax return 0 35 65. Irs free file tax return 2 64. Irs free file tax return 4 63. Irs free file tax return 6 62. Irs free file tax return 8 62. Irs free file tax return 1 61. Irs free file tax return 4 60. Irs free file tax return 6 59. Irs free file tax return 9 59. Irs free file tax return 3 58. Irs free file tax return 6 36 65. Irs free file tax return 0 64. Irs free file tax return 2 63. Irs free file tax return 4 62. Irs free file tax return 6 61. Irs free file tax return 9 61. Irs free file tax return 1 60. Irs free file tax return 4 59. Irs free file tax return 6 59. Irs free file tax return 0 58. Irs free file tax return 3 37 64. Irs free file tax return 9 64. Irs free file tax return 0 63. Irs free file tax return 2 62. Irs free file tax return 4 61. Irs free file tax return 6 60. Irs free file tax return 9 60. Irs free file tax return 1 59. Irs free file tax return 4 58. Irs free file tax return 7 58. Irs free file tax return 0 38 64. Irs free file tax return 7 63. Irs free file tax return 9 63. Irs free file tax return 0 62. Irs free file tax return 2 61. Irs free file tax return 4 60. Irs free file tax return 6 59. Irs free file tax return 9 59. Irs free file tax return 1 58. Irs free file tax return 4 57. Irs free file tax return 7 39 64. Irs free file tax return 6 63. Irs free file tax return 7 62. Irs free file tax return 9 62. Irs free file tax return 1 61. Irs free file tax return 2 60. Irs free file tax return 4 59. Irs free file tax return 6 58. Irs free file tax return 9 58. Irs free file tax return 1 57. Irs free file tax return 4 40 64. Irs free file tax return 4 63. Irs free file tax return 6 62. Irs free file tax return 7 61. Irs free file tax return 9 61. Irs free file tax return 1 60. Irs free file tax return 2 59. Irs free file tax return 4 58. Irs free file tax return 7 57. Irs free file tax return 9 57. Irs free file tax return 1 41 64. Irs free file tax return 3 63. Irs free file tax return 5 62. Irs free file tax return 6 61. Irs free file tax return 7 60. Irs free file tax return 9 60. Irs free file tax return 1 59. Irs free file tax return 3 58. Irs free file tax return 5 57. Irs free file tax return 7 56. Irs free file tax return 9 42 64. Irs free file tax return 2 63. Irs free file tax return 3 62. Irs free file tax return 5 61. Irs free file tax return 6 60. Irs free file tax return 8 59. Irs free file tax return 9 59. Irs free file tax return 1 58. Irs free file tax return 3 57. Irs free file tax return 5 56. Irs free file tax return 7 43 64. Irs free file tax return 1 63. Irs free file tax return 2 62. Irs free file tax return 4 61. Irs free file tax return 5 60. Irs free file tax return 6 59. Irs free file tax return 8 58. Irs free file tax return 9 58. Irs free file tax return 1 57. Irs free file tax return 3 56. Irs free file tax return 5 44 64. Irs free file tax return 0 63. Irs free file tax return 1 62. Irs free file tax return 2 61. Irs free file tax return 4 60. Irs free file tax return 5 59. Irs free file tax return 6 58. Irs free file tax return 8 57. Irs free file tax return 9 57. Irs free file tax return 1 56. Irs free file tax return 3 45 64. Irs free file tax return 0 63. Irs free file tax return 0 62. Irs free file tax return 2 61. Irs free file tax return 3 60. Irs free file tax return 4 59. Irs free file tax return 5 58. Irs free file tax return 6 57. Irs free file tax return 8 56. Irs free file tax return 9 56. Irs free file tax return 1 46 63. Irs free file tax return 9 63. Irs free file tax return 0 62. Irs free file tax return 1 61. Irs free file tax return 2 60. Irs free file tax return 3 59. Irs free file tax return 4 58. Irs free file tax return 5 57. Irs free file tax return 7 56. Irs free file tax return 8 56. Irs free file tax return 0 47 63. Irs free file tax return 8 62. Irs free file tax return 9 62. Irs free file tax return 0 61. Irs free file tax return 1 60. Irs free file tax return 2 59. Irs free file tax return 3 58. Irs free file tax return 4 57. Irs free file tax return 5 56. Irs free file tax return 7 55. Irs free file tax return 8 48 63. Irs free file tax return 7 62. Irs free file tax return 8 61. Irs free file tax return 9 61. Irs free file tax return 0 60. Irs free file tax return 1 59. Irs free file tax return 2 58. Irs free file tax return 3 57. Irs free file tax return 4 56. Irs free file tax return 5 55. Irs free file tax return 7 49 63. Irs free file tax return 7 62. Irs free file tax return 8 61. Irs free file tax return 8 60. Irs free file tax return 9 60. Irs free file tax return 0 59. Irs free file tax return 1 58. Irs free file tax return 2 57. Irs free file tax return 3 56. Irs free file tax return 4 55. Irs free file tax return 6 50 63. Irs free file tax return 6 62. Irs free file tax return 7 61. Irs free file tax return 8 60. Irs free file tax return 8 59. Irs free file tax return 9 59. Irs free file tax return 0 58. Irs free file tax return 1 57. Irs free file tax return 2 56. Irs free file tax return 3 55. Irs free file tax return 4 51 63. Irs free file tax return 6 62. Irs free file tax return 6 61. Irs free file tax return 7 60. Irs free file tax return 8 59. Irs free file tax return 9 58. Irs free file tax return 9 58. Irs free file tax return 0 57. Irs free file tax return 1 56. Irs free file tax return 2 55. Irs free file tax return 3 52 63. Irs free file tax return 5 62. Irs free file tax return 6 61. Irs free file tax return 7 60. Irs free file tax return 7 59. Irs free file tax return 8 58. Irs free file tax return 9 58. Irs free file tax return 0 57. Irs free file tax return 1 56. Irs free file tax return 1 55. Irs free file tax return 2 53 63. Irs free file tax return 5 62. Irs free file tax return 5 61. Irs free file tax return 6 60. Irs free file tax return 7 59. Irs free file tax return 7 58. Irs free file tax return 8 57. Irs free file tax return 9 57. Irs free file tax return 0 56. Irs free file tax return 1 55. Irs free file tax return 2 54 63. Irs free file tax return 5 62. Irs free file tax return 5 61. Irs free file tax return 6 60. Irs free file tax return 6 59. Irs free file tax return 7 58. Irs free file tax return 8 57. Irs free file tax return 8 56. Irs free file tax return 9 56. Irs free file tax return 0 55. Irs free file tax return 1 55 63. Irs free file tax return 4 62. Irs free file tax return 5 61. Irs free file tax return 5 60. Irs free file tax return 6 59. Irs free file tax return 6 58. Irs free file tax return 7 57. Irs free file tax return 8 56. Irs free file tax return 8 55. Irs free file tax return 9 55. Irs free file tax return 0 56 63. Irs free file tax return 4 62. Irs free file tax return 4 61. Irs free file tax return 5 60. Irs free file tax return 5 59. Irs free file tax return 6 58. Irs free file tax return 7 57. Irs free file tax return 7 56. Irs free file tax return 8 55. Irs free file tax return 9 54. Irs free file tax return 9 57 63. Irs free file tax return 4 62. Irs free file tax return 4 61. Irs free file tax return 5 60. Irs free file tax return 5 59. Irs free file tax return 6 58. Irs free file tax return 6 57. Irs free file tax return 7 56. Irs free file tax return 7 55. Irs free file tax return 8 54. Irs free file tax return 9 58 63. Irs free file tax return 3 62. Irs free file tax return 4 61. Irs free file tax return 4 60. Irs free file tax return 5 59. Irs free file tax return 5 58. Irs free file tax return 6 57. Irs free file tax return 6 56. Irs free file tax return 7 55. Irs free file tax return 8 54. Irs free file tax return 8 59 63. Irs free file tax return 3 62. Irs free file tax return 3 61. Irs free file tax return 4 60. Irs free file tax return 4 59. Irs free file tax return 5 58. Irs free file tax return 5 57. Irs free file tax return 6 56. Irs free file tax return 7 55. Irs free file tax return 7 54. Irs free file tax return 8 Appendix C. Irs free file tax return (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. Irs free file tax return 3 62. Irs free file tax return 3 61. Irs free file tax return 4 60. Irs free file tax return 4 59. Irs free file tax return 5 58. Irs free file tax return 5 57. Irs free file tax return 6 56. Irs free file tax return 6 55. Irs free file tax return 7 54. Irs free file tax return 7 61 63. Irs free file tax return 3 62. Irs free file tax return 3 61. Irs free file tax return 3 60. Irs free file tax return 4 59. Irs free file tax return 4 58. Irs free file tax return 5 57. Irs free file tax return 5 56. Irs free file tax return 6 55. Irs free file tax return 6 54. Irs free file tax return 7 62 63. Irs free file tax return 2 62. Irs free file tax return 3 61. Irs free file tax return 3 60. Irs free file tax return 4 59. Irs free file tax return 4 58. Irs free file tax return 4 57. Irs free file tax return 5 56. Irs free file tax return 5 55. Irs free file tax return 6 54. Irs free file tax return 7 63 63. Irs free file tax return 2 62. Irs free file tax return 3 61. Irs free file tax return 3 60. Irs free file tax return 3 59. Irs free file tax return 4 58. Irs free file tax return 4 57. Irs free file tax return 5 56. Irs free file tax return 5 55. Irs free file tax return 6 54. Irs free file tax return 6 64 63. Irs free file tax return 2 62. Irs free file tax return 2 61. Irs free file tax return 3 60. Irs free file tax return 3 59. Irs free file tax return 4 58. Irs free file tax return 4 57. Irs free file tax return 4 56. Irs free file tax return 5 55. Irs free file tax return 5 54. Irs free file tax return 6 65 63. Irs free file tax return 2 62. Irs free file tax return 2 61. Irs free file tax return 3 60. Irs free file tax return 3 59. Irs free file tax return 3 58. Irs free file tax return 4 57. Irs free file tax return 4 56. Irs free file tax return 5 55. Irs free file tax return 5 54. Irs free file tax return 6 66 63. Irs free file tax return 2 62. Irs free file tax return 2 61. Irs free file tax return 2 60. Irs free file tax return 3 59. Irs free file tax return 3 58. Irs free file tax return 4 57. Irs free file tax return 4 56. Irs free file tax return 4 55. Irs free file tax return 5 54. Irs free file tax return 5 67 63. Irs free file tax return 2 62. Irs free file tax return 2 61. Irs free file tax return 2 60. Irs free file tax return 3 59. Irs free file tax return 3 58. Irs free file tax return 3 57. Irs free file tax return 4 56. Irs free file tax return 4 55. Irs free file tax return 5 54. Irs free file tax return 5 68 63. Irs free file tax return 1 62. Irs free file tax return 2 61. Irs free file tax return 2 60. Irs free file tax return 2 59. Irs free file tax return 3 58. Irs free file tax return 3 57. Irs free file tax return 4 56. Irs free file tax return 4 55. Irs free file tax return 4 54. Irs free file tax return 5 69 63. Irs free file tax return 1 62. Irs free file tax return 2 61. Irs free file tax return 2 60. Irs free file tax return 2 59. Irs free file tax return 3 58. Irs free file tax return 3 57. Irs free file tax return 3 56. Irs free file tax return 4 55. Irs free file tax return 4 54. Irs free file tax return 5 70 63. Irs free file tax return 1 62. Irs free file tax return 2 61. Irs free file tax return 2 60. Irs free file tax return 2 59. Irs free file tax return 3 58. Irs free file tax return 3 57. Irs free file tax return 3 56. Irs free file tax return 4 55. Irs free file tax return 4 54. Irs free file tax return 4 71 63. Irs free file tax return 1 62. Irs free file tax return 1 61. Irs free file tax return 2 60. Irs free file tax return 2 59. Irs free file tax return 2 58. Irs free file tax return 3 57. Irs free file tax return 3 56. Irs free file tax return 4 55. Irs free file tax return 4 54. Irs free file tax return 4 72 63. Irs free file tax return 1 62. Irs free file tax return 1 61. Irs free file tax return 2 60. Irs free file tax return 2 59. Irs free file tax return 2 58. Irs free file tax return 3 57. Irs free file tax return 3 56. Irs free file tax return 3 55. Irs free file tax return 4 54. Irs free file tax return 4 73 63. Irs free file tax return 1 62. Irs free file tax return 1 61. Irs free file tax return 2 60. Irs free file tax return 2 59. Irs free file tax return 2 58. Irs free file tax return 3 57. Irs free file tax return 3 56. Irs free file tax return 3 55. Irs free file tax return 4 54. Irs free file tax return 4 74 63. Irs free file tax return 1 62. Irs free file tax return 1 61. Irs free file tax return 2 60. Irs free file tax return 2 59. Irs free file tax return 2 58. Irs free file tax return 2 57. Irs free file tax return 3 56. Irs free file tax return 3 55. Irs free file tax return 4 54. Irs free file tax return 4 75 63. Irs free file tax return 1 62. Irs free file tax return 1 61. Irs free file tax return 1 60. Irs free file tax return 2 59. Irs free file tax return 2 58. Irs free file tax return 2 57. Irs free file tax return 3 56. Irs free file tax return 3 55. Irs free file tax return 3 54. Irs free file tax return 4 76 63. Irs free file tax return 1 62. Irs free file tax return 1 61. Irs free file tax return 1 60. Irs free file tax return 2 59. Irs free file tax return 2 58. Irs free file tax return 2 57. Irs free file tax return 3 56. Irs free file tax return 3 55. Irs free file tax return 3 54. Irs free file tax return 4 77 63. Irs free file tax return 1 62. Irs free file tax return 1 61. Irs free file tax return 1 60. Irs free file tax return 2 59. Irs free file tax return 2 58. Irs free file tax return 2 57. Irs free file tax return 3 56. Irs free file tax return 3 55. Irs free file tax return 3 54. Irs free file tax return 4 78 63. Irs free file tax return 1 62. Irs free file tax return 1 61. Irs free file tax return 1 60. Irs free file tax return 2 59. Irs free file tax return 2 58. Irs free file tax return 2 57. Irs free file tax return 3 56. Irs free file tax return 3 55. Irs free file tax return 3 54. Irs free file tax return 4 79 63. Irs free file tax return 1 62. Irs free file tax return 1 61. Irs free file tax return 1 60. Irs free file tax return 2 59. Irs free file tax return 2 58. Irs free file tax return 2 57. Irs free file tax return 2 56. Irs free file tax return 3 55. Irs free file tax return 3 54. Irs free file tax return 3 80 63. Irs free file tax return 1 62. Irs free file tax return 1 61. Irs free file tax return 1 60. Irs free file tax return 1 59. Irs free file tax return 2 58. Irs free file tax return 2 57. Irs free file tax return 2 56. Irs free file tax return 3 55. Irs free file tax return 3 54. Irs free file tax return 3 81 63. Irs free file tax return 1 62. Irs free file tax return 1 61. Irs free file tax return 1 60. Irs free file tax return 1 59. Irs free file tax return 2 58. Irs free file tax return 2 57. Irs free file tax return 2 56. Irs free file tax return 3 55. Irs free file tax return 3 54. Irs free file tax return 3 82 63. Irs free file tax return 1 62. Irs free file tax return 1 61. Irs free file tax return 1 60. Irs free file tax return 1 59. Irs free file tax return 2 58. Irs free file tax return 2 57. Irs free file tax return 2 56. Irs free file tax return 3 55. Irs free file tax return 3 54. Irs free file tax return 3 83 63. Irs free file tax return 1 62. Irs free file tax return 1 61. Irs free file tax return 1 60. Irs free file tax return 1 59. Irs free file tax return 2 58. Irs free file tax return 2 57. Irs free file tax return 2 56. Irs free file tax return 3 55. Irs free file tax return 3 54. Irs free file tax return 3 84 63. Irs free file tax return 0 62. Irs free file tax return 1 61. Irs free file tax return 1 60. Irs free file tax return 1 59. Irs free file tax return 2 58. Irs free file tax return 2 57. Irs free file tax return 2 56. Irs free file tax return 3 55. Irs free file tax return 3 54. Irs free file tax return 3 85 63. Irs free file tax return 0 62. Irs free file tax return 1 61. Irs free file tax return 1 60. Irs free file tax return 1 59. Irs free file tax return 2 58. Irs free file tax return 2 57. Irs free file tax return 2 56. Irs free file tax return 3 55. Irs free file tax return 3 54. Irs free file tax return 3 86 63. Irs free file tax return 0 62. Irs free file tax return 1 61. Irs free file tax return 1 60. Irs free file tax return 1 59. Irs free file tax return 2 58. Irs free file tax return 2 57. Irs free file tax return 2 56. Irs free file tax return 2 55. Irs free file tax return 3 54. Irs free file tax return 3 87 63. Irs free file tax return 0 62. Irs free file tax return 1 61. Irs free file tax return 1 60. Irs free file tax return 1 59. Irs free file tax return 2 58. Irs free file tax return 2 57. Irs free file tax return 2 56. Irs free file tax return 2 55. Irs free file tax return 3 54. Irs free file tax return 3 88 63. Irs free file tax return 0 62. Irs free file tax return 1 61. Irs free file tax return 1 60. Irs free file tax return 1 59. Irs free file tax return 2 58. Irs free file tax return 2 57. Irs free file tax return 2 56. Irs free file tax return 2 55. Irs free file tax return 3 54. Irs free file tax return 3 89 63. Irs free file tax return 0 62. Irs free file tax return 1 61. Irs free file tax return 1 60. Irs free file tax return 1 59. Irs free file tax return 1 58. Irs free file tax return 2 57. Irs free file tax return 2 56. Irs free file tax return 2 55. Irs free file tax return 3 54. Irs free file tax return 3 90 63. Irs free file tax return 0 62. Irs free file tax return 1 61. Irs free file tax return 1 60. Irs free file tax return 1 59. Irs free file tax return 1 58. Irs free file tax return 2 57. Irs free file tax return 2 56. Irs free file tax return 2 55. Irs free file tax return 3 54. Irs free file tax return 3 91 63. Irs free file tax return 0 62. Irs free file tax return 1 61. Irs free file tax return 1 60. Irs free file tax return 1 59. Irs free file tax return 1 58. Irs free file tax return 2 57. Irs free file tax return 2 56. Irs free file tax return 2 55. Irs free file tax return 3 54. Irs free file tax return 3 92 63. Irs free file tax return 0 62. Irs free file tax return 1 61. Irs free file tax return 1 60. Irs free file tax return 1 59. Irs free file tax return 1 58. Irs free file tax return 2 57. Irs free file tax return 2 56. Irs free file tax return 2 55. Irs free file tax return 3 54. Irs free file tax return 3 93 63. Irs free file tax return 0 62. Irs free file tax return 1 61. Irs free file tax return 1 60. Irs free file tax return 1 59. Irs free file tax return 1 58. Irs free file tax return 2 57. Irs free file tax return 2 56. Irs free file tax return 2 55. Irs free file tax return 3 54. Irs free file tax return 3 94 63. Irs free file tax return 0 62. Irs free file tax return 1 61. Irs free file tax return 1 60. Irs free file tax return 1 59. Irs free file tax return 1 58. Irs free file tax return 2 57. Irs free file tax return 2 56. Irs free file tax return 2 55. Irs free file tax return 3 54. Irs free file tax return 3 95 63. Irs free file tax return 0 62. Irs free file tax return 1 61. Irs free file tax return 1 60. Irs free file tax return 1 59. Irs free file tax return 1 58. Irs free file tax return 2 57. Irs free file tax return 2 56. Irs free file tax return 2 55. Irs free file tax return 3 54. Irs free file tax return 3 96 63. Irs free file tax return 0 62. Irs free file tax return 1 61. Irs free file tax return 1 60. Irs free file tax return 1 59. Irs free file tax return 1 58. Irs free file tax return 2 57. Irs free file tax return 2 56. Irs free file tax return 2 55. Irs free file tax return 3 54. Irs free file tax return 3 97 63. Irs free file tax return 0 62. Irs free file tax return 1 61. Irs free file tax return 1 60. Irs free file tax return 1 59. Irs free file tax return 1 58. Irs free file tax return 2 57. Irs free file tax return 2 56. Irs free file tax return 2 55. Irs free file tax return 3 54. Irs free file tax return 3 98 63. Irs free file tax return 0 62. Irs free file tax return 1 61. Irs free file tax return 1 60. Irs free file tax return 1 59. Irs free file tax return 1 58. Irs free file tax return 2 57. Irs free file tax return 2 56. Irs free file tax return 2 55. Irs free file tax return 3 54. Irs free file tax return 3 99 63. Irs free file tax return 0 62. Irs free file tax return 1 61. Irs free file tax return 1 60. Irs free file tax return 1 59. Irs free file tax return 1 58. Irs free file tax return 2 57. Irs free file tax return 2 56. Irs free file tax return 2 55. Irs free file tax return 3 54. Irs free file tax return 3 Appendix C. Irs free file tax return (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. Irs free file tax return 0 62. Irs free file tax return 1 61. Irs free file tax return 1 60. Irs free file tax return 1 59. Irs free file tax return 1 58. Irs free file tax return 2 57. Irs free file tax return 2 56. Irs free file tax return 2 55. Irs free file tax return 3 54. Irs free file tax return 3 101 63. Irs free file tax return 0 62. Irs free file tax return 1 61. Irs free file tax return 1 60. Irs free file tax return 1 59. Irs free file tax return 1 58. Irs free file tax return 2 57. Irs free file tax return 2 56. Irs free file tax return 2 55. Irs free file tax return 3 54. Irs free file tax return 3 102 63. Irs free file tax return 0 62. Irs free file tax return 1 61. Irs free file tax return 1 60. Irs free file tax return 1 59. Irs free file tax return 1 58. Irs free file tax return 2 57. Irs free file tax return 2 56. Irs free file tax return 2 55. Irs free file tax return 3 54. Irs free file tax return 3 103 63. Irs free file tax return 0 62. Irs free file tax return 1 61. Irs free file tax return 1 60. Irs free file tax return 1 59. Irs free file tax return 1 58. Irs free file tax return 2 57. Irs free file tax return 2 56. Irs free file tax return 2 55. Irs free file tax return 3 54. Irs free file tax return 3 104 63. Irs free file tax return 0 62. Irs free file tax return 1 61. Irs free file tax return 1 60. Irs free file tax return 1 59. Irs free file tax return 1 58. Irs free file tax return 2 57. Irs free file tax return 2 56. Irs free file tax return 2 55. Irs free file tax return 3 54. Irs free file tax return 3 105 63. Irs free file tax return 0 62. Irs free file tax return 1 61. Irs free file tax return 1 60. Irs free file tax return 1 59. Irs free file tax return 1 58. Irs free file tax return 2 57. Irs free file tax return 2 56. Irs free file tax return 2 55. Irs free file tax return 3 54. Irs free file tax return 3 106 63. Irs free file tax return 0 62. Irs free file tax return 1 61. Irs free file tax return 1 60. Irs free file tax return 1 59. Irs free file tax return 1 58. Irs free file tax return 2 57. Irs free file tax return 2 56. Irs free file tax return 2 55. Irs free file tax return 3 54. Irs free file tax return 3 107 63. Irs free file tax return 0 62. Irs free file tax return 1 61. Irs free file tax return 1 60. Irs free file tax return 1 59. Irs free file tax return 1 58. Irs free file tax return 2 57. Irs free file tax return 2 56. Irs free file tax return 2 55. Irs free file tax return 3 54. Irs free file tax return 3 108 63. Irs free file tax return 0 62. Irs free file tax return 1 61. Irs free file tax return 1 60. Irs free file tax return 1 59. Irs free file tax return 1 58. Irs free file tax return 2 57. Irs free file tax return 2 56. Irs free file tax return 2 55. Irs free file tax return 3 54. Irs free file tax return 3 109 63. Irs free file tax return 0 62. Irs free file tax return 1 61. Irs free file tax return 1 60. Irs free file tax return 1 59. Irs free file tax return 1 58. Irs free file tax return 2 57. Irs free file tax return 2 56. Irs free file tax return 2 55. Irs free file tax return 3 54. Irs free file tax return 3 110 63. Irs free file tax return 0 62. Irs free file tax return 1 61. Irs free file tax return 1 60. Irs free file tax return 1 59. Irs free file tax return 1 58. Irs free file tax return 2 57. Irs free file tax return 2 56. Irs free file tax return 2 55. Irs free file tax return 3 54. Irs free file tax return 3 111 63. Irs free file tax return 0 62. Irs free file tax return 1 61. Irs free file tax return 1 60. Irs free file tax return 1 59. Irs free file tax return 1 58. Irs free file tax return 2 57. Irs free file tax return 2 56. Irs free file tax return 2 55. Irs free file tax return 3 54. Irs free file tax return 3 112 63. Irs free file tax return 0 62. Irs free file tax return 1 61. Irs free file tax return 1 60. Irs free file tax return 1 59. Irs free file tax return 1 58. Irs free file tax return 2 57. Irs free file tax return 2 56. Irs free file tax return 2 55. Irs free file tax return 3 54. Irs free file tax return 3 113 63. Irs free file tax return 0 62. Irs free file tax return 1 61. Irs free file tax return 1 60. Irs free file tax return 1 59. Irs free file tax return 1 58. Irs free file tax return 2 57. Irs free file tax return 2 56. Irs free file tax return 2 55. Irs free file tax return 3 54. Irs free file tax return 3 114 63. Irs free file tax return 0 62. Irs free file tax return 1 61. Irs free file tax return 1 60. Irs free file tax return 1 59. Irs free file tax return 1 58. Irs free file tax return 2 57. Irs free file tax return 2 56. Irs free file tax return 2 55. Irs free file tax return 3 54. Irs free file tax return 3 115+ 63. Irs free file tax return 0 62. Irs free file tax return 1 61. Irs free file tax return 1 60. Irs free file tax return 1 59. Irs free file tax return 1 58. Irs free file tax return 2 57. Irs free file tax return 2 56. Irs free file tax return 2 55. Irs free file tax return 3 54. Irs free file tax return 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. Irs free file tax return 2 59. Irs free file tax return 7 59. Irs free file tax return 2 58. Irs free file tax return 8 58. Irs free file tax return 4 58. Irs free file tax return 0 57. Irs free file tax return 6 57. Irs free file tax return 3 57. Irs free file tax return 0 56. Irs free file tax return 7 31 59. Irs free file tax return 7 59. Irs free file tax return 2 58. Irs free file tax return 7 58. Irs free file tax return 2 57. Irs free file tax return 8 57. Irs free file tax return 4 57. Irs free file tax return 0 56. Irs free file tax return 6 56. Irs free file tax return 3 56. Irs free file tax return 0 32 59. Irs free file tax return 2 58. Irs free file tax return 7 58. Irs free file tax return 2 57. Irs free file tax return 7 57. Irs free file tax return 2 56. Irs free file tax return 8 56. Irs free file tax return 4 56. Irs free file tax return 0 55. Irs free file tax return 6 55. Irs free file tax return 3 33 58. Irs free file tax return 8 58. Irs free file tax return 2 57. Irs free file tax return 7 57. Irs free file tax return 2 56. Irs free file tax return 7 56. Irs free file tax return 2 55. Irs free file tax return 8 55. Irs free file tax return 4 55. Irs free file tax return 0 54. Irs free file tax return 7 34 58. Irs free file tax return 4 57. Irs free file tax return 8 57. Irs free file tax return 2 56. Irs free file tax return 7 56. Irs free file tax return 2 55. Irs free file tax return 7 55. Irs free file tax return 3 54. Irs free file tax return 8 54. Irs free file tax return 4 54. Irs free file tax return 0 35 58. Irs free file tax return 0 57. Irs free file tax return 4 56. Irs free file tax return 8 56. Irs free file tax return 2 55. Irs free file tax return 7 55. Irs free file tax return 2 54. Irs free file tax return 7 54. Irs free file tax return 3 53. Irs free file tax return 8 53. Irs free file tax return 4 36 57. Irs free file tax return 6 57. Irs free file tax return 0 56. Irs free file tax return 4 55. Irs free file tax return 8 55. Irs free file tax return 3 54. Irs free file tax return 7 54. Irs free file tax return 2 53. Irs free file tax return 7 53. Irs free file tax return 3 52. Irs free file tax return 8 37 57. Irs free file tax return 3 56. Irs free file tax return 6 56. Irs free file tax return 0 55. Irs free file tax return 4 54. Irs free file tax return 8 54. Irs free file tax return 3 53. Irs free file tax return 7 53. Irs free file tax return 2 52. Irs free file tax return 7 52. Irs free file tax return 3 38 57. Irs free file tax return 0 56. Irs free file tax return 3 55. Irs free file tax return 6 55. Irs free file tax return 0 54. Irs free file tax return 4 53. Irs free file tax return 8 53. Irs free file tax return 3 52. Irs free file tax return 7 52. Irs free file tax return 2 51. Irs free file tax return 7 39 56. Irs free file tax return 7 56. Irs free file tax return 0 55. Irs free file tax return 3 54. Irs free file tax return 7 54. Irs free file tax return 0 53. Irs free file tax return 4 52. Irs free file tax return 8 52. Irs free file tax return 3 51. Irs free file tax return 7 51. Irs free file tax return 2 40 56. Irs free file tax return 4 55. Irs free file tax return 7 55. Irs free file tax return 0 54. Irs free file tax return 3 53. Irs free file tax return 7 53. Irs free file tax return 0 52. Irs free file tax return 4 51. Irs free file tax return 8 51. Irs free file tax return 3 50. Irs free file tax return 8 41 56. Irs free file tax return 1 55. Irs free file tax return 4 54. Irs free file tax return 7 54. Irs free file tax return 0 53. Irs free file tax return 3 52. Irs free file tax return 7 52. Irs free file tax return 0 51. Irs free file tax return 4 50. Irs free file tax return 9 50. Irs free file tax return 3 42 55. Irs free file tax return 9 55. Irs free file tax return 2 54. Irs free file tax return 4 53. Irs free file tax return 7 53. Irs free file tax return 0 52. Irs free file tax return 3 51. Irs free file tax return 7 51. Irs free file tax return 1 50. Irs free file tax return 4 49. Irs free file tax return 9 43 55. Irs free file tax return 7 54. Irs free file tax return 9 54. Irs free file tax return 2 53. Irs free file tax return 4 52. Irs free file tax return 7 52. Irs free file tax return 0 51. Irs free file tax return 3 50. Irs free file tax return 7 50. Irs free file tax return 1 49. Irs free file tax return 5 44 55. Irs free file tax return 5 54. Irs free file tax return 7 53. Irs free file tax return 9 53. Irs free file tax return 2 52. Irs free file tax return 4 51. Irs free file tax return 7 51. Irs free file tax return 0 50. Irs free file tax return 4 49. Irs free file tax return 7 49. Irs free file tax return 1 45 55. Irs free file tax return 3 54. Irs free file tax return 5 53. Irs free file tax return 7 52. Irs free file tax return 9 52. Irs free file tax return 2 51. Irs free file tax return 5 50. Irs free file tax return 7 50. Irs free file tax return 0 49. Irs free file tax return 4 48. Irs free file tax return 7 46 55. Irs free file tax return 1 54. Irs free file tax return 3 53. Irs free file tax return 5 52. Irs free file tax return 7 52. Irs free file tax return 0 51. Irs free file tax return 2 50. Irs free file tax return 5 49. Irs free file tax return 8 49. Irs free file tax return 1 48. Irs free file tax return 4 47 55. Irs free file tax return 0 54. Irs free file tax return 1 53. Irs free file tax return 3 52. Irs free file tax return 5 51. Irs free file tax return 7 51. Irs free file tax return 0 50. Irs free file tax return 2 49. Irs free file tax return 5 48. Irs free file tax return 8 48. Irs free file tax return 1 48 54. Irs free file tax return 8 54. Irs free file tax return 0 53. Irs free file tax return 2 52. Irs free file tax return 3 51. Irs free file tax return 5 50. Irs free file tax return 8 50. Irs free file tax return 0 49. Irs free file tax return 2 48. Irs free file tax return 5 47. Irs free file tax return 8 Appendix C. Irs free file tax return (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. Irs free file tax return 7 53. Irs free file tax return 8 53. Irs free file tax return 0 52. Irs free file tax return 2 51. Irs free file tax return 4 50. Irs free file tax return 6 49. Irs free file tax return 8 49. Irs free file tax return 0 48. Irs free file tax return 2 47. Irs free file tax return 5 50 54. Irs free file tax return 6 53. Irs free file tax return 7 52. Irs free file tax return 9 52. Irs free file tax return 0 51. Irs free file tax return 2 50. Irs free file tax return 4 49. Irs free file tax return 6 48. Irs free file tax return 8 48. Irs free file tax return 0 47. Irs free file tax return 3 51 54. Irs free file tax return 5 53. Irs free file tax return 6 52. Irs free file tax return 7 51. Irs free file tax return 9 51. Irs free file tax return 0 50. Irs free file tax return 2 49. Irs free file tax return 4 48. Irs free file tax return 6 47. Irs free file tax return 8 47. Irs free file tax return 0 52 54. Irs free file tax return 4 53. Irs free file tax return 5 52. Irs free file tax return 6 51. Irs free file tax return 7 50. Irs free file tax return 9 50. Irs free file tax return 0 49. Irs free file tax return 2 48. Irs free file tax return 4 47. Irs free file tax return 6 46. Irs free file tax return 8 53 54. Irs free file tax return 3 53. Irs free file tax return 4 52. Irs free file tax return 5 51. Irs free file tax return 6 50. Irs free file tax return 8 49. Irs free file tax return 9 49. Irs free file tax return 1 48. Irs free file tax return 2 47. Irs free file tax return 4 46. Irs free file tax return 6 54 54. Irs free file tax return 2 53. Irs free file tax return 3 52. Irs free file tax return 4 51. Irs free file tax return 5 50. Irs free file tax return 6 49. Irs free file tax return 8 48. Irs free file tax return 9 48. Irs free file tax return 1 47. Irs free file tax return 2 46. Irs free file tax return 4 55 54. Irs free file tax return 1 53. Irs free file tax return 2 52. Irs free file tax return 3 51. Irs free file tax return 4 50. Irs free file tax return 5 49. Irs free file tax return 7 48. Irs free file tax return 8 47. Irs free file tax return 9 47. Irs free file tax return 1 46. Irs free file tax return 3 56 54. Irs free file tax return 0 53. Irs free file tax return 1 52. Irs free file tax return 2 51. Irs free file tax return 3 50. Irs free file tax return 4 49. Irs free file tax return 5 48. Irs free file tax return 7 47. Irs free file tax return 8 47. Irs free file tax return 0 46. Irs free file tax return 1 57 54. Irs free file tax return 0 53. Irs free file tax return 0 52. Irs free file tax return 1 51. Irs free file tax return 2 50. Irs free file tax return 3 49. Irs free file tax return 4 48. Irs free file tax return 6 47. Irs free file tax return 7 46. Irs free file tax return 8 46. Irs free file tax return 0 58 53. Irs free file tax return 9 53. Irs free file tax return 0 52. Irs free file tax return 1 51. Irs free file tax return 2 50. Irs free file tax return 3 49. Irs free file tax return 4 48. Irs free file tax return 5 47. Irs free file tax return 6 46. Irs free file tax return 7 45. Irs free file tax return 8 59 53. Irs free file tax return 8 52. Irs free file tax return 9 52. Irs free file tax return 0 51. Irs free file tax return 1 50. Irs free file tax return 2 49. Irs free file tax return 3 48. Irs free file tax return 4 47. Irs free file tax return 5 46. Irs free file tax return 6 45. Irs free file tax return 7 60 53. Irs free file tax return 8 52. Irs free file tax return 9 51. Irs free file tax return 9 51. Irs free file tax return 0 50. Irs free file tax return 1 49. Irs free file tax return 2 48. Irs free file tax return 3 47. Irs free file tax return 4 46. Irs free file tax return 5 45. Irs free file tax return 6 61 53. Irs free file tax return 8 52. Irs free file tax return 8 51. Irs free file tax return 9 51. Irs free file tax return 0 50. Irs free file tax return 0 49. Irs free file tax return 1 48. Irs free file tax return 2 47. Irs free file tax return 3 46. Irs free file tax return 4 45. Irs free file tax return 5 62 53. Irs free file tax return 7 52. Irs free file tax return 8 51. Irs free file tax return 8 50. Irs free file tax return 9 50. Irs free file tax return 0 49. Irs free file tax return 1 48. Irs free file tax return 1 47. Irs free file tax return 2 46. Irs free file tax return 3 45. Irs free file tax return 4 63 53. Irs free file tax return 7 52. Irs free file tax return 7 51. Irs free file tax return 8 50. Irs free file tax return 9 49. Irs free file tax return 9 49. Irs free file tax return 0 48. Irs free file tax return 1 47. Irs free file tax return 2 46. Irs free file tax return 3 45. Irs free file tax return 3 64 53. Irs free file tax return 6 52. Irs free file tax return 7 51. Irs free file tax return 8 50. Irs free file tax return 8 49. Irs free file tax return 9 48. Irs free file tax return 9 48. Irs free file tax return 0 47. Irs free file tax return 1 46. Irs free file tax return 2 45. Irs free file tax return 3 65 53. Irs free file tax return 6 52. Irs free file tax return 7 51. Irs free file tax return 7 50. Irs free file tax return 8 49. Irs free file tax return 8 48. Irs free file tax return 9 48. Irs free file tax return 0 47. Irs free file tax return 0 46. Irs free file tax return 1 45. Irs free file tax return 2 66 53. Irs free file tax return 6 52. Irs free file tax return 6 51. Irs free file tax return 7 50. Irs free file tax return 7 49. Irs free file tax return 8 48. Irs free file tax return 9 47. Irs free file tax return 9 47. Irs free file tax return 0 46. Irs free file tax return 1 45. Irs free file tax return 1 67 53. Irs free file tax return 6 52. Irs free file tax return 6 51. Irs free file tax return 7 50. Irs free file tax return 7 49. Irs free file tax return 8 48. Irs free file tax return 8 47. Irs free file tax return 9 46. Irs free file tax return 9 46. Irs free file tax return 0 45. Irs free file tax return 1 68 53. Irs free file tax return 5 52. Irs free file tax return 6 51. Irs free file tax return 6 50. Irs free file tax return 7 49. Irs free file tax return 7 48. Irs free file tax return 8 47. Irs free file tax return 8 46. Irs free file tax return 9 46. Irs free file tax return 0 45. Irs free file tax return 0 69 53. Irs free file tax return 5 52. Irs free file tax return 6 51. Irs free file tax return 6 50. Irs free file tax return 6 49. Irs free file tax return 7 48. Irs free file tax return 7 47. Irs free file tax return 8 46. Irs free file tax return 9 45. Irs free file tax return 9 45. Irs free file tax return 0 70 53. Irs free file tax return 5 52. Irs free file tax return 5 51. Irs free file tax return 6 50. Irs free file tax return 6 49. Irs free file tax return 7 48. Irs free file tax return 7 47. Irs free file tax return 8 46. Irs free file tax return 8 45. Irs free file tax return 9 44. Irs free file tax return 9 71 53. Irs free file tax return 5 52. Irs free file tax return 5 51. Irs free file tax return 6 50. Irs free file tax return 6 49. Irs free file tax return 6 48. Irs free file tax return 7 47. Irs free file tax return 7 46. Irs free file tax return 8 45. Irs free file tax return 9 44. Irs free file tax return 9 72 53. Irs free file tax return 5 52. Irs free file tax return 5 51. Irs free file tax return 5 50. Irs free file tax return 6 49. Irs free file tax return 6 48. Irs free file tax return 7 47. Irs free file tax return 7 46. Irs free file tax return 8 45. Irs free file tax return 8 44. Irs free file tax return 9 73 53. Irs free file tax return 4 52. Irs free file tax return 5 51. Irs free file tax return 5 50. Irs free file tax return 6 49. Irs free file tax return 6 48. Irs free file tax return 6 47. Irs free file tax return 7 46. Irs free file tax return 7 45. Irs free file tax return 8 44. Irs free file tax return 8 74 53. Irs free file tax return 4 52. Irs free file tax return 5 51. Irs free file tax return 5 50. Irs free file tax return 5 49. Irs free file tax return 6 48. Irs free file tax return 6 47. Irs free file tax return 7 46. Irs free file tax return 7 45. Irs free file tax return 8 44. Irs free file tax return 8 75 53. Irs free file tax return 4 52. Irs free file tax return 5 51. Irs free file tax return 5 50. Irs free file tax return 5 49. Irs free file tax return 6 48. Irs free file tax return 6 47. Irs free file tax return 7 46. Irs free file tax return 7 45. Irs free file tax return 7 44. Irs free file tax return 8 76 53. Irs free file tax return 4 52. Irs free file tax return 4 51. Irs free file tax return 5 50. Irs free file tax return 5 49. Irs free file tax return 6 48. Irs free file tax return 6 47. Irs free file tax return 6 46. Irs free file tax return 7 45. Irs free file tax return 7 44. Irs free file tax return 8 77 53. Irs free file tax return 4 52. Irs free file tax return 4 51. Irs free file tax return 5 50. Irs free file tax return 5 49. Irs free file tax return 5 48. Irs free file tax return 6 47. Irs free file tax return 6 46. Irs free file tax return 7 45. Irs free file tax return 7 44. Irs free file tax return 8 78 53. Irs free file tax return 4 52. Irs free file tax return 4 51. Irs free file tax return 5 50. Irs free file tax return 5 49. Irs free file tax return 5 48. Irs free file tax return 6 47. Irs free file tax return 6 46. Irs free file tax return 6 45. Irs free file tax return 7 44. Irs free file tax return 7 79 53. Irs free file tax return 4 52. Irs free file tax return 4 51. Irs free file tax return 5 50. Irs free file tax return 5 49. Irs free file tax return 5 48. Irs free file tax return 6 47. Irs free file tax return 6 46. Irs free file tax return 6 45. Irs free file tax return 7 44. Irs free file tax return 7 80 53. Irs free file tax return 4 52. Irs free file tax return 4 51. Irs free file tax return 4 50. Irs free file tax return 5 49. Irs free file tax return 5 48. Irs free file tax return 5 47. Irs free file tax return 6 46. Irs free file tax return 6 45. Irs free file tax return 7 44. Irs free file tax return 7 81 53. Irs free file tax return 4 52. Irs free file tax return 4 51. Irs free file tax return 4 50. Irs free file tax return 5 49. Irs free file tax return 5 48. Irs free file tax return 5 47. Irs free file tax return 6 46. Irs free file tax return 6 45. Irs free file tax return 7 44. Irs free file tax return 7 82 53. Irs free file tax return 4 52. Irs free file tax return 4 51. Irs free file tax return 4 50. Irs free file tax return 5 49. Irs free file tax return 5 48. Irs free file tax return 5 47. Irs free file tax return 6 46. Irs free file tax return 6 45. Irs free file tax return 6 44. Irs free file tax return 7 83 53. Irs free file tax return 4 52. Irs free file tax return 4 51. Irs free file tax return 4 50. Irs free file tax return 5 49. Irs free file tax return 5 48. Irs free file tax return 5 47. Irs free file tax return 6 46. Irs free file tax return 6 45. Irs free file tax return 6 44. Irs free file tax return 7 84 53. Irs free file tax return 4 52. Irs free file tax return 4 51. Irs free file tax return 4 50. Irs free file tax return 5 49. Irs free file tax return 5 48. Irs free file tax return 5 47. Irs free file tax return 6 46. Irs free file tax return 6 45. Irs free file tax return 6 44. Irs free file tax return 7 85 53. Irs free file tax return 3 52. Irs free file tax return 4 51. Irs free file tax return 4 50. Irs free file tax return 4 49. Irs free file tax return 5 48. Irs free file tax return 5 47. Irs free file tax return 5 46. Irs free file tax return 6 45. Irs free file tax return 6 44. Irs free file tax return 7 86 53. Irs free file tax return 3 52. Irs free file tax return 4 51. Irs free file tax return 4 50. Irs free file tax return 4 49. Irs free file tax return 5 48. Irs free file tax return 5 47. Irs free file tax return 5 46. Irs free file tax return 6 45. Irs free file tax return 6 44. Irs free file tax return 6 87 53. Irs free file tax return 3 52. Irs free file tax return 4 51. Irs free file tax return 4 50. Irs free file tax return 4 49. Irs free file tax return 5 48. Irs free file tax return 5 47. Irs free file tax return 5 46. Irs free file tax return 6 45. Irs free file tax return 6 44. Irs free file tax return 6 88 53. Irs free file tax return 3 52. Irs free file tax return 4 51. Irs free file tax return 4 50. Irs free file tax return 4 49. Irs free file tax return 5 48. Irs free file tax return 5 47. Irs free file tax return 5 46. Irs free file tax return 6 45. Irs free file tax return 6 44. Irs free file tax return 6 Appendix C. Irs free file tax return (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. Irs free file tax return 3 52. Irs free file tax return 4 51. Irs free file tax return 4 50. Irs free file tax return 4 49. Irs free file tax return 5 48. Irs free file tax return 5 47. Irs free file tax return 5 46. Irs free file tax return 6 45. Irs free file tax return 6 44. Irs free file tax return 6 90 53. Irs free file tax return 3 52. Irs free file tax return 4 51. Irs free file tax return 4 50. Irs free file tax return 4 49. Irs free file tax return 5 48. Irs free file tax return 5 47. Irs free file tax return 5 46. Irs free file tax return 6 45. Irs free file tax return 6 44. Irs free file tax return 6 91 53. Irs free file tax return 3 52. Irs free file tax return 4 51. Irs free file tax return 4 50. Irs free file tax return 4 49. Irs free file tax return 5 48. Irs free file tax return 5 47. Irs free file tax return 5 46. Irs free file tax return 6 45. Irs free file tax return 6 44. Irs free file tax return 6 92 53. Irs free file tax return 3 52. Irs free file tax return 4 51. Irs free file tax return 4 50. Irs free file tax return 4 49. Irs free file tax return 5 48. Irs free file tax return 5 47. Irs free file tax return 5 46. Irs free file tax return 6 45. Irs free file tax return 6 44. Irs free file tax return 6 93 53. Irs free file tax return 3 52. Irs free file tax return 4 51. Irs free file tax return 4 50. Irs free file tax return 4 49. Irs free file tax return 5 48. Irs free file tax return 5 47. Irs free file tax return 5 46. Irs free file tax return 6 45. Irs free file tax return 6 44. Irs free file tax return 6 94 53. Irs free file tax return 3 52. Irs free file tax return 4 51. Irs free file tax return 4 50. Irs free file tax return 4 49. Irs free file tax return 5 48. Irs free file tax return 5 47. Irs free file tax return 5 46. Irs free file tax return 6 45. Irs free file tax return 6 44. Irs free file tax return 6 95 53. Irs free file tax return 3 52. Irs free file tax return 4 51. Irs free file tax return 4 50. Irs free file tax return 4 49. Irs free file tax return 5 48. Irs free file tax return 5 47. Irs free file tax return 5 46. Irs free file tax return 5 45. Irs free file tax return 6 44. Irs free file tax return 6 96 53. Irs free file tax return 3 52. Irs free file tax return 4 51. Irs free file tax return 4 50. Irs free file tax return 4 49. Irs free file tax return 5 48. Irs free file tax return 5 47. Irs free file tax return 5 46. Irs free file tax return 5 45. Irs free file tax return 6 44. Irs free file tax return 6 97 53. Irs free file tax return 3 52. Irs free file tax return 4 51. Irs free file tax return 4 50. Irs free file tax return 4 49. Irs free file tax return 5 48. Irs free file tax return 5 47. Irs free file tax return 5 46. Irs free file tax return 5 45. Irs free file tax return 6 44. Irs free file tax return 6 98 53. Irs free file tax return 3 52. Irs free file tax return 4 51. Irs free file tax return 4 50. Irs free file tax return 4 49. Irs free file tax return 5 48. Irs free file tax return 5 47. Irs free file tax return 5 46. Irs free file tax return 5 45. Irs free file tax return 6 44. Irs free file tax return 6 99 53. Irs free file tax return 3 52. Irs free file tax return 4 51. Irs free file tax return 4 50. Irs free file tax return 4 49. Irs free file tax return 5 48. Irs free file tax return 5 47. Irs free file tax return 5 46. Irs free file tax return 5 45. Irs free file tax return 6 44. Irs free file tax return 6 100 53. Irs free file tax return 3 52. Irs free file tax return 4 51. Irs free file tax return 4 50. Irs free file tax return 4 49. Irs free file tax return 5 48. Irs free file tax return 5 47. Irs free file tax return 5 46. Irs free file tax return 5 45. Irs free file tax return 6 44. Irs free file tax return 6 101 53. Irs free file tax return 3 52. Irs free file tax return 4 51. Irs free file tax return 4 50. Irs free file tax return 4 49. Irs free file tax return 5 48. Irs free file tax return 5 47. Irs free file tax return 5 46. Irs free file tax return 5 45. Irs free file tax return 6 44. Irs free file tax return 6 102 53. Irs free file tax return 3 52. Irs free file tax return 4 51. Irs free file tax return 4 50. Irs free file tax return 4 49. Irs free file tax return 5 48. Irs free file tax return 5 47. Irs free file tax return 5 46. Irs free file tax return 5 45. Irs free file tax return 6 44. Irs free file tax return 6 103 53. Irs free file tax return 3 52. Irs free file tax return 4 51. Irs free file tax return 4 50. Irs free file tax return 4 49. Irs free file tax return 5 48. Irs free file tax return 5 47. Irs free file tax return 5 46. Irs free file tax return 5 45. Irs free file tax return 6 44. Irs free file tax return 6 104 53. Irs free file tax return 3 52. Irs free file tax return 4 51. Irs free file tax return 4 50. Irs free file tax return 4 49. Irs free file tax return 5 48. Irs free file tax return 5 47. Irs free file tax return 5 46. Irs free file tax return 5 45. Irs free file tax return 6 44. Irs free file tax return 6 105 53. Irs free file tax return 3 52. Irs free file tax return 4 51. Irs free file tax return 4 50. Irs free file tax return 4 49. Irs free file tax return 4 48. Irs free file tax return 5 47. Irs free file tax return 5 46. Irs free file tax return 5 45. Irs free file tax return 6 44. Irs free file tax return 6 106 53. Irs free file tax return 3 52. Irs free file tax return 4 51. Irs free file tax return 4 50. Irs free file tax return 4 49. Irs free file tax return 4 48. Irs free file tax return 5 47. Irs free file tax return 5 46. Irs free file tax return 5 45. Irs free file tax return 6 44. Irs free file tax return 6 107 53. Irs free file tax return 3 52. Irs free file tax return 4 51. Irs free file tax return 4 50. Irs free file tax return 4 49. Irs free file tax return 4 48. Irs free file tax return 5 47. Irs free file tax return 5 46. Irs free file tax return 5 45. Irs free file tax return 6 44. Irs free file tax return 6 108 53. Irs free file tax return 3 52. Irs free file tax return 4 51. Irs free file tax return 4 50. Irs free file tax return 4 49. Irs free file tax return 4 48. Irs free file tax return 5 47. Irs free file tax return 5 46. Irs free file tax return 5 45. Irs free file tax return 6 44. Irs free file tax return 6 109 53. Irs free file tax return 3 52. Irs free file tax return 4 51. Irs free file tax return 4 50. Irs free file tax return 4 49. Irs free file tax return 4 48. Irs free file tax return 5 47. Irs free file tax return 5 46. Irs free file tax return 5 45. Irs free file tax return 6 44. Irs free file tax return 6 110 53. Irs free file tax return 3 52. Irs free file tax return 4 51. Irs free file tax return 4 50. Irs free file tax return 4 49. Irs free file tax return 4 48. Irs free file tax return 5 47. Irs free file tax return 5 46. Irs free file tax return 5 45. Irs free file tax return 6 44. Irs free file tax return 6 111 53. Irs free file tax return 3 52. Irs free file tax return 4 51. Irs free file tax return 4 50. Irs free file tax return 4 49. Irs free file tax return 4 48. Irs free file tax return 5 47. Irs free file tax return 5 46. Irs free file tax return 5 45. Irs free file tax return 6 44. Irs free file tax return 6 112 53. Irs free file tax return 3 52. Irs free file tax return 4 51. Irs free file tax return 4 50. Irs free file tax return 4 49. Irs free file tax return 4 48. Irs free file tax return 5 47. Irs free file tax return 5 46. Irs free file tax return 5 45. Irs free file tax return 6 44. Irs free file tax return 6 113 53. Irs free file tax return 3 52. Irs free file tax return 4 51. Irs free file tax return 4 50. Irs free file tax return 4 49. Irs free file tax return 4 48. Irs free file tax return 5 47. Irs free file tax return 5 46. Irs free file tax return 5 45. Irs free file tax return 6 44. Irs free file tax return 6 114 53. Irs free file tax return 3 52. Irs free file tax return 4 51. Irs free file tax return 4 50. Irs free file tax return 4 49. Irs free file tax return 4 48. Irs free file tax return 5 47. Irs free file tax return 5 46. Irs free file tax return 5 45. Irs free file tax return 6 44. Irs free file tax return 6 115+ 53. Irs free file tax return 3 52. Irs free file tax return 4 51. Irs free file tax return 4 50. Irs free file tax return 4 49. Irs free file tax return 4 48. Irs free file tax return 5 47. Irs free file tax return 5 46. Irs free file tax return 5 45. Irs free file tax return 6 44. Irs free file tax return 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. Irs free file tax return 2 49. Irs free file tax return 8 49. Irs free file tax return 3 48. Irs free file tax return 9 48. Irs free file tax return 5 48. Irs free file tax return 1 47. Irs free file tax return 7 47. Irs free file tax return 4 47. Irs free file tax return 1 46. Irs free file tax return 8 41 49. Irs free file tax return 8 49. Irs free file tax return 3 48. Irs free file tax return 8 48. Irs free file tax return 3 47. Irs free file tax return 9 47. Irs free file tax return 5 47. Irs free file tax return 1 46. Irs free file tax return 7 46. Irs free file tax return 4 46. Irs free file tax return 1 42 49. Irs free file tax return 3 48. Irs free file tax return 8 48. Irs free file tax return 3 47. Irs free file tax return 8 47. Irs free file tax return 3 46. Irs free file tax return 9 46. Irs free file tax return 5 46. Irs free file tax return 1 45. Irs free file tax return 8 45. Irs free file tax return 4 43 48. Irs free file tax return 9 48. Irs free file tax return 3 47. Irs free file tax return 8 47. Irs free file tax return 3 46. Irs free file tax return 8 46. Irs free file tax return 3 45. Irs free file tax return 9 45. Irs free file tax return 5 45. Irs free file tax return 1 44. Irs free file tax return 8 44 48. Irs free file tax return 5 47. Irs free file tax return 9 47. Irs free file tax return 3 46. Irs free file tax return 8 46. Irs free file tax return 3 45. Irs free file tax return 8 45. Irs free file tax return 4 44. Irs free file tax return 9 44. Irs free file tax return 5 44. Irs free file tax return 2 45 48. Irs free file tax return 1 47. Irs free file tax return 5 46. Irs free file tax return 9 46. Irs free file tax return 3 45. Irs free file tax return 8 45. Irs free file tax return 3 44. Irs free file tax return 8 44. Irs free file tax return 4 44. Irs free file tax return 0 43. Irs free file tax return 6 46 47. Irs free file tax return 7 47. Irs free file tax return 1 46. Irs free file tax return 5 45. Irs free file tax return 9 45. Irs free file tax return 4 44. Irs free file tax return 8 44. Irs free file tax return 3 43. Irs free file tax return 9 43. Irs free file tax return 4 43. Irs free file tax return 0 47 47. Irs free file tax return 4 46. Irs free file tax return 7 46. Irs free file tax return 1 45. Irs free file tax return 5 44. Irs free file tax return 9 44. Irs free file tax return 4 43. Irs free file tax return 9 43. Irs free file tax return 4 42. Irs free file tax return 9 42. Irs free file tax return 4 Appendix C. Irs free file tax return (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. Irs free file tax return 1 46. Irs free file tax return 4 45. Irs free file tax return 8 45. Irs free file tax return 1 44. Irs free file tax return 5 44. Irs free file tax return 0 43. Irs free file tax return 4 42. Irs free file tax return 9 42. Irs free file tax return 4 41. Irs free file tax return 9 49 46. Irs free file tax return 8 46. Irs free file tax return 1 45. Irs free file tax return 4 44. Irs free file tax return 8 44. Irs free file tax return 2 43. Irs free file tax return 6 43. Irs free file tax return 0 42. Irs free file tax return 4 41. Irs free file tax return 9 41. Irs free file tax return 4 50 46. Irs free file tax return 5 45. Irs free file tax return 8 45. Irs free file tax return 1 44. Irs free file tax return 4 43. Irs free file tax return 8 43. Irs free file tax return 2 42. Irs free file tax return 6 42. Irs free file tax return 0 41. Irs free file tax return 5 40. Irs free file tax return 9 51 46. Irs free file tax return 3 45. Irs free file tax return 5 44. Irs free file tax return 8 44. Irs free file tax return 1 43. Irs free file tax return 5 42. Irs free file tax return 8 42. Irs free file tax return 2 41. Irs free file tax return 6 41. Irs free file tax return 0 40. Irs free file tax return 5 52 46. Irs free file tax return 0 45. Irs free file tax return 3 44. Irs free file tax return 6 43. Irs free file tax return 8 43. Irs free file tax return 2 42. Irs free file tax return 5 41. Irs free file tax return 8 41. Irs free file tax return 2 40. Irs free file tax return 6 40. Irs free file tax return 1 53 45. Irs free file tax return 8 45. Irs free file tax return 1 44. Irs free file tax return 3 43. Irs free file tax return 6 42. Irs free file tax return 9 42. Irs free file tax return 2 41. Irs free file tax return 5 40. Irs free file tax return 9 40. Irs free file tax return 3 39. Irs free file tax return 7 54 45. Irs free file tax return 6 44. Irs free file tax return 8 44. Irs free file tax return 1 43. Irs free file tax return 3 42. Irs free file tax return 6 41. Irs free file tax return 9 41. Irs free file tax return 2 40. Irs free file tax return 5 39. Irs free file tax return 9 39. Irs free file tax return 3 55 45. Irs free file tax return 5 44. Irs free file tax return 7 43. Irs free file tax return 9 43. Irs free file tax return 1 42. Irs free file tax return 4 41. Irs free file tax return 6 40. Irs free file tax return 9 40. Irs free file tax return 2 39. Irs free file tax return 6 38. Irs free file tax return 9 56 45. Irs free file tax return 3 44. Irs free file tax return 5 43. Irs free file tax return 7 42. Irs free file tax return 9 42. Irs free file tax return 1 41. Irs free file tax return 4 40. Irs free file tax return 7 40. Irs free file tax return 0 39. Irs free file tax return 3 38. Irs free file tax return 6 57 45. Irs free file tax return 1 44. Irs free file tax return 3 43. Irs free file tax return 5 42. Irs free file tax return 7 41. Irs free file tax return 9 41. Irs free file tax return 2 40. Irs free file tax return 4 39. Irs free file tax return 7 39. Irs free file tax return 0 38. Irs free file tax return 3 58 45. Irs free file tax return 0 44. Irs free file tax return 2 43. Irs free file tax return 3 42. Irs free file tax return 5 41. Irs free file tax return 7 40. Irs free file tax return 9 40. Irs free file tax return 2 39. Irs free file tax return 4 38. Irs free file tax return 7 38. Irs free file tax return 0 59 44. Irs free file tax return 9 44. Irs free file tax return 0 43. Irs free file tax return 2 42. Irs free file tax return 4 41. Irs free file tax return 5 40. Irs free file tax return 7 40. Irs free file tax return 0 39. Irs free file tax return 2 38. Irs free file tax return 5 37. Irs free file tax return 8 60 44. Irs free file tax return 7 43. Irs free file tax return 9 43. Irs free file tax return 0 42. Irs free file tax return 2 41. Irs free file tax return 4 40. Irs free file tax return 6 39. Irs free file tax return 8 39. Irs free file tax return 0 38. Irs free file tax return 2 37. Irs free file tax return 5 61 44. Irs free file tax return 6 43. Irs free file tax return 8 42. Irs free file tax return 9 42. Irs free file tax return 1 41. Irs free file tax return 2 40. Irs free file tax return 4 39. Irs free file tax return 6 38. Irs free file tax return 8 38. Irs free file tax return 0 37. Irs free file tax return 3 62 44. Irs free file tax return 5 43. Irs free file tax return 7 42. Irs free file tax return 8 41. Irs free file tax return 9 41. Irs free file tax return 1 40. Irs free file tax return 3 39. Irs free file tax return 4 38. Irs free file tax return 6 37. Irs free file tax return 8 37. Irs free file tax return 1 63 44. Irs free file tax return 5 43. Irs free file tax return 6 42. Irs free file tax return 7 41. Irs free file tax return 8 41. Irs free file tax return 0 40. Irs free file tax return 1 39. Irs free file tax return 3 38. Irs free file tax return 5 37. Irs free file tax return 7 36. Irs free file tax return 9 64 44. Irs free file tax return 4 43. Irs free file tax return 5 42. Irs free file tax return 6 41. Irs free file tax return 7 40. Irs free file tax return 8 40. Irs free file tax return 0 39. Irs free file tax return 2 38. Irs free file tax return 3 37. Irs free file tax return 5 36. Irs free file tax return 7 65 44. Irs free file tax return 3 43. Irs free file tax return 4 42. Irs free file tax return 5 41. Irs free file tax return 6 40. Irs free file tax return 7 39. Irs free file tax return 9 39. Irs free file tax return 0 38. Irs free file tax return 2 37. Irs free file tax return 4 36. Irs free file tax return 6 66 44. Irs free file tax return 2 43. Irs free file tax return 3 42. Irs free file tax return 4 41. Irs free file tax return 5 40. Irs free file tax return 6 39. Irs free file tax return 8 38. Irs free file tax return 9 38. Irs free file tax return 1 37. Irs free file tax return 2 36. Irs free file tax return 4 67 44. Irs free file tax return 2 43. Irs free file tax return 3 42. Irs free file tax return 3 41. Irs free file tax return 4 40. Irs free file tax return 6 39. Irs free file tax return 7 38. Irs free file tax return 8 38. Irs free file tax return 0 37. Irs free file tax return 1 36. Irs free file tax return 3 68 44. Irs free file tax return 1 43. Irs free file tax return 2 42. Irs free file tax return 3 41. Irs free file tax return 4 40. Irs free file tax return 5 39. Irs free file tax return 6 38. Irs free file tax return 7 37. Irs free file tax return 9 37. Irs free file tax return 0 36. Irs free file tax return 2 69 44. Irs free file tax return 1 43. Irs free file tax return 1 42. Irs free file tax return 2 41. Irs free file tax return 3 40. Irs free file tax return 4 39. Irs free file tax return 5 38. Irs free file tax return 6 37. Irs free file tax return 8 36. Irs free file tax return 9 36. Irs free file tax return 0 70 44. Irs free file tax return 0 43. Irs free file tax return 1 42. Irs free file tax return 2 41. Irs free file tax return 3 40. Irs free file tax return 3 39. Irs free file tax return 4 38. Irs free file tax return 6 37. Irs free file tax return 7 36. Irs free file tax return 8 35. Irs free file tax return 9 71 44. Irs free file tax return 0 43. Irs free file tax return 0 42. Irs free file tax return 1 41. Irs free file tax return 2 40. Irs free file tax return 3 39. Irs free file tax return 4 38. Irs free file tax return 5 37. Irs free file tax return 6 36. Irs free file tax return 7 35. Irs free file tax return 9 72 43. Irs free file tax return 9 43. Irs free file tax return 0 42. Irs free file tax return 1 41. Irs free file tax return 1 40. Irs free file tax return 2 39. Irs free file tax return 3 38. Irs free file tax return 4 37. Irs free file tax return 5 36. Irs free file tax return 6 35. Irs free file tax return 8 73 43. Irs free file tax return 9 43. Irs free file tax return 0 42. Irs free file tax return 0 41. Irs free file tax return 1 40. Irs free file tax return 2 39. Irs free file tax return 3 38. Irs free file tax return 4 37. Irs free file tax return 5 36. Irs free file tax return 6 35. Irs free file tax return 7 74 43. Irs free file tax return 9 42. Irs free file tax return 9 42. Irs free file tax return 0 41. Irs free file tax return 1 40. Irs free file tax return 1 39. Irs free file tax return 2 38. Irs free file tax return 3 37. Irs free file tax return 4 36. Irs free file tax return 5 35. Irs free file tax return 6 75 43. Irs free file tax return 8 42. Irs free file tax return 9 42. Irs free file tax return 0 41. Irs free file tax return 0 40. Irs free file tax return 1 39. Irs free file tax return 2 38. Irs free file tax return 3 37. Irs free file tax return 4 36. Irs free file tax return 5 35. Irs free file tax return 6 76 43. Irs free file tax return 8 42. Irs free file tax return 9 41. Irs free file tax return 9 41. Irs free file tax return 0 40. Irs free file tax return 1 39. Irs free file tax return 1 38. Irs free file tax return 2 37. Irs free file tax return 3 36. Irs free file tax return 4 35. Irs free file tax return 5 77 43. Irs free file tax return 8 42. Irs free file tax return 9 41. Irs free file tax return 9 41. Irs free file tax return 0 40. Irs free file tax return 0 39. Irs free file tax return 1 38. Irs free file tax return 2 37. Irs free file tax return 3 36. Irs free file tax return 4 35. Irs free file tax return 5 78 43. Irs free file tax return 8 42. Irs free file tax return 8 41. Irs free file tax return 9 40. Irs free file tax return 9 40. Irs free file tax return 0 39. Irs free file tax return 1 38. Irs free file tax return 2 37. Irs free file tax return 2 36. Irs free file tax return 3 35. Irs free file tax return 4 79 43. Irs free file tax return 8 42. Irs free file tax return 8 41. Irs free file tax return 9 40. Irs free file tax return 9 40. Irs free file tax return 0 39. Irs free file tax return 1 38. Irs free file tax return 1 37. Irs free file tax return 2 36. Irs free file tax return 3 35. Irs free file tax return 4 80 43. Irs free file tax return 7 42. Irs free file tax return 8 41. Irs free file tax return 8 40. Irs free file tax return 9 40. Irs free file tax return 0 39. Irs free file tax return 0 38. Irs free file tax return 1 37. Irs free file tax return 2 36. Irs free file tax return 3 35. Irs free file tax return 4 81 43. Irs free file tax return 7 42. Irs free file tax return 8 41. Irs free file tax return 8 40. Irs free file tax return 9 39. Irs free file tax return 9 39. Irs free file tax return 0 38. Irs free file tax return 1 37. Irs free file tax return 2 36. Irs free file tax return 2 35. Irs free file tax return 3 82 43. Irs free file tax return 7 42. Irs free file tax return 8 41. Irs free file tax return 8 40. Irs free file tax return 9 39. Irs free file tax return 9 39. Irs free file tax return 0 38. Irs free file tax return 1 37. Irs free file tax return 1 36. Irs free file tax return 2 35. Irs free file tax return 3 83 43. Irs free file tax return 7 42. Irs free file tax return 8 41. Irs free file tax return 8 40. Irs free file tax return 9 39. Irs free file tax return 9 39. Irs free file tax return 0 38. Irs free file tax return 0 37. Irs free file tax return 1 36. Irs free file tax return 2 35. Irs free file tax return 3 84 43. Irs free file tax return 7 42. Irs free file tax return 7 41. Irs free file tax return 8 40. Irs free file tax return 8 39. Irs free file tax return 9 39. Irs free file tax return 0 38. Irs free file tax return 0 37. Irs free file tax return 1 36. Irs free file tax return 2 35. Irs free file tax return 3 85 43. Irs free file tax return 7 42. Irs free file tax return 7 41. Irs free file tax return 8 40. Irs free file tax return 8 39. Irs free file tax return 9 38. Irs free file tax return 9 38. Irs free file tax return 0 37. Irs free file tax return 1 36. Irs free file tax return 2 35. Irs free file tax return 2 86 43. Irs free file tax return 7 42. Irs free file tax return 7 41. Irs free file tax return 8 40. Irs free file tax return 8 39. Irs free file tax return 9 38. Irs free file tax return 9 38. Irs free file tax return 0 37. Irs free file tax return 1 36. Irs free file tax return 1 35. Irs free file tax return 2 87 43. Irs free file tax return 7 42. Irs free file tax return 7 41. Irs free file tax return 8 40. Irs free file tax return 8 39. Irs free file tax return 9 38. Irs free file tax return 9 38. Irs free file tax return 0 37. Irs free file tax return 0 36. Irs free file tax return 1 35. Irs free file tax return 2 Appendix C. Irs free file tax return (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. Irs free file tax return 7 42. Irs free file tax return 7 41. Irs free file tax return 8 40. Irs free file tax return 8 39. Irs free file tax return 9 38. Irs free file tax return 9 38. Irs free file tax return 0 37. Irs free file tax return 0 36. Irs free file tax return 1 35. Irs free file tax return 2 89 43. Irs free file tax return 7 42. Irs free file tax return 7 41. Irs free file tax return 7 40. Irs free file tax return 8 39. Irs free file tax return 8 38. Irs free file tax return 9 38. Irs free file tax return 0 37. Irs free file tax return 0 36. Irs free file tax return 1 35. Irs free file tax return 2 90 43. Irs free file tax return 7 42. Irs free file tax return 7 41. Irs free file tax return 7 40. Irs free file tax return 8 39. Irs free file tax return 8 38. Irs free file tax return 9 38. Irs free file tax return 0 37. Irs free file tax return 0 36. Irs free file tax return 1 35. Irs free file tax return 2 91 43. Irs free file tax return 7 42. Irs free file tax return 7 41. Irs free file tax return 7 40. Irs free file tax return 8 39. Irs free file tax return 8 38. Irs free file tax return 9 37. Irs free file tax return 9 37. Irs free file tax return 0 36. Irs free file tax return 1 35. Irs free file tax return 2 92 43. Irs free file tax return 7 42. Irs free file tax return 7 41. Irs free file tax return 7 40. Irs free file tax return 8 39. Irs free file tax return 8 38. Irs free file tax return 9 37. Irs free file tax return 9 37. Irs free file tax return 0 36. Irs free file tax return 1 35. Irs free file tax return 1 93 43. Irs free file tax return 7 42. Irs free file tax return 7 41. Irs free file tax return 7 40. Irs free file tax return 8 39. Irs free file tax return 8 38. Irs free file tax return 9 37. Irs free file tax return 9 37. Irs free file tax return 0 36. Irs free file tax return 1 35. Irs free file tax return 1 94 43. Irs free file tax return 7 42. Irs free file tax return 7 41. Irs free file tax return 7 40. Irs free file tax return 8 39. Irs free file tax return 8 38. Irs free file tax return 9 37. Irs free file tax return 9 37. Irs free file tax return 0 36. Irs free file tax return 1 35. Irs free file tax return 1 95 43. Irs free file tax return 6 42. Irs free file tax return 7 41. Irs free file tax return 7 40. Irs free file tax return 8 39. Irs free file tax return 8 38. Irs free file tax return 9 37. Irs free file tax return 9 37. Irs free file tax return 0 36. Irs free file tax return 1 35. Irs free file tax return 1 96 43. Irs free file tax return 6 42. Irs free file tax return 7 41. Irs free file tax return 7 40. Irs free file tax return 8 39. Irs free file tax return 8 38. Irs free file tax return 9 37. Irs free file tax return 9 37. Irs free file tax return 0 36. Irs free file tax return 1 35. Irs free file tax return 1 97 43. Irs free file tax return 6 42. Irs free file tax return 7 41. Irs free file tax return 7 40. Irs free file tax return 8 39. Irs free file tax return 8 38. Irs free file tax return 9 37. Irs free file tax return 9 37. Irs free file tax return 0 36. Irs free file tax return 1 35. Irs free file tax return 1 98 43. Irs free file tax return 6 42. Irs free file tax return 7 41. Irs free file tax return 7 40. Irs free file tax return 8 39. Irs free file tax return 8 38. Irs free file tax return 9 37. Irs free file tax return 9 37. Irs free file tax return 0 36. Irs free file tax return 0 35. Irs free file tax return 1 99 43. Irs free file tax return 6 42. Irs free file tax return 7 41. Irs free file tax return 7 40. Irs free file tax return 8 39. Irs free file tax return 8 38. Irs free file tax return 9 37. Irs free file tax return 9 37. Irs free file tax return 0 36. Irs free file tax return 0 35. Irs free file tax return 1 100 43. Irs free file tax return 6 42. Irs free file tax return 7 41. Irs free file tax return 7 40. Irs free file tax return 8 39. Irs free file tax return 8 38. Irs free file tax return 9 37. Irs free file tax return 9 37. Irs free file tax return 0 36. Irs free file tax return 0 35. Irs free file tax return 1 101 43. Irs free file tax return 6 42. Irs free file tax return 7 41. Irs free file tax return 7 40. Irs free file tax return 8 39. Irs free file tax return 8 38. Irs free file tax return 9 37. Irs free file tax return 9 37. Irs free file tax return 0 36. Irs free file tax return 0 35. Irs free file tax return 1 102 43. Irs free file tax return 6 42. Irs free file tax return 7 41. Irs free file tax return 7 40. Irs free file tax return 8 39. Irs free file tax return 8 38. Irs free file tax return 9 37. Irs free file tax return 9 37. Irs free file tax return 0 36. Irs free file tax return 0 35. Irs free file tax return 1 103 43. Irs free file tax return 6 42. Irs free file tax return 7 41. Irs free file tax return 7 40. Irs free file tax return 8 39. Irs free file tax return 8 38. Irs free file tax return 9 37. Irs free file tax return 9 37. Irs free file tax return 0 36. Irs free file tax return 0 35. Irs free file tax return 1 104 43. Irs free file tax return 6 42. Irs free file tax return 7 41. Irs free file tax return 7 40. Irs free file tax return 8 39. Irs free file tax return 8 38. Irs free file tax return 8 37. Irs free file tax return 9 37. Irs free file tax return 0 36. Irs free file tax return 0 35. Irs free file tax return 1 105 43. Irs free file tax return 6 42. Irs free file tax return 7 41. Irs free file tax return 7 40. Irs free file tax return 8 39. Irs free file tax return 8 38. Irs free file tax return 8 37. Irs free file tax return 9 37. Irs free file tax return 0 36. Irs free file tax return 0 35. Irs free file tax return 1 106 43. Irs free file tax return 6 42. Irs free file tax return 7 41. Irs free file tax return 7 40. Irs free file tax return 8 39. Irs free file tax return 8 38. Irs free file tax return 8 37. Irs free file tax return 9 37. Irs free file tax return 0 36. Irs free file tax return 0 35. Irs free file tax return 1 107 43. Irs free file tax return 6 42. Irs free file tax return 7 41. Irs free file tax return 7 40. Irs free file tax return 8 39. Irs free file tax return 8 38. Irs free file tax return 8 37. Irs free file tax return 9 37. Irs free file tax return 0 36. Irs free file tax return 0 35. Irs free file tax return 1 108 43. Irs free file tax return 6 42. Irs free file tax return 7 41. Irs free file tax return 7 40. Irs free file tax return 8 39. Irs free file tax return 8 38. Irs free file tax return 8 37. Irs free file tax return 9 37. Irs free file tax return 0 36. Irs free file tax return 0 35. Irs free file tax return 1 109 43. Irs free file tax return 6 42. Irs free file tax return 7 41. Irs free file tax return 7 40. Irs free file tax return 7 39. Irs free file tax return 8 38. Irs free file tax return 8 37. Irs free file tax return 9 37. Irs free file tax return 0 36. Irs free file tax return 0 35. Irs free file tax return 1 110 43. Irs free file tax return 6 42. Irs free file tax return 7 41. Irs free file tax return 7 40. Irs free file tax return 7 39. Irs free file tax return 8 38. Irs free file tax return 8 37. Irs free file tax return 9 37. Irs free file tax return 0 36. Irs free file tax return 0 35. Irs free file tax return 1 111 43. Irs free file tax return 6 42. Irs free file tax return 7 41. Irs free file tax return 7 40. Irs free file tax return 7 39. Irs free file tax return 8 38. Irs free file tax return 8 37. Irs free file tax return 9 37. Irs free file tax return 0 36. Irs free file tax return 0 35. Irs free file tax return 1 112 43. Irs free file tax return 6 42. Irs free file tax return 7 41. Irs free file tax return 7 40. Irs free file tax return 7 39. Irs free file tax return 8 38. Irs free file tax return 8 37. Irs free file tax return 9 37. Irs free file tax return 0 36. Irs free file tax return 0 35. Irs free file tax return 1 113 43. Irs free file tax return 6 42. Irs free file tax return 7 41. Irs free file tax return 7 40. Irs free file tax return 7 39. Irs free file tax return 8 38. Irs free file tax return 8 37. Irs free file tax return 9 37. Irs free file tax return 0 36. Irs free file tax return 0 35. Irs free file tax return 1 114 43. Irs free file tax return 6 42. Irs free file tax return 7 41. Irs free file tax return 7 40. Irs free file tax return 7 39. Irs free file tax return 8 38. Irs free file tax return 8 37. Irs free file tax return 9 37. Irs free file tax return 0 36. Irs free file tax return 0 35. Irs free file tax return 1 115+ 43. Irs free file tax return 6 42. Irs free file tax return 7 41. Irs free file tax return 7 40. Irs free file tax return 7 39. Irs free file tax return 8 38. Irs free file tax return 8 37. Irs free file tax return 9 37. Irs free file tax return 0 36. Irs free file tax return 0 35. Irs free file tax return 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. Irs free file tax return 4 40. Irs free file tax return 0 39. Irs free file tax return 5 39. Irs free file tax return 1 38. Irs free file tax return 7 38. Irs free file tax return 3 38. Irs free file tax return 0 37. Irs free file tax return 6 37. Irs free file tax return 3 37. Irs free file tax return 1 51 40. Irs free file tax return 0 39. Irs free file tax return 5 39. Irs free file tax return 0 38. Irs free file tax return 5 38. Irs free file tax return 1 37. Irs free file tax return 7 37. Irs free file tax return 4 37. Irs free file tax return 0 36. Irs free file tax return 7 36. Irs free file tax return 4 52 39. Irs free file tax return 5 39. Irs free file tax return 0 38. Irs free file tax return 5 38. Irs free file tax return 0 37. Irs free file tax return 6 37. Irs free file tax return 2 36. Irs free file tax return 8 36. Irs free file tax return 4 36. Irs free file tax return 0 35. Irs free file tax return 7 53 39. Irs free file tax return 1 38. Irs free file tax return 5 38. Irs free file tax return 0 37. Irs free file tax return 5 37. Irs free file tax return 1 36. Irs free file tax return 6 36. Irs free file tax return 2 35. Irs free file tax return 8 35. Irs free file tax return 4 35. Irs free file tax return 1 54 38. Irs free file tax return 7 38. Irs free file tax return 1 37. Irs free file tax return 6 37. Irs free file tax return 1 36. Irs free file tax return 6 36. Irs free file tax return 1 35. Irs free file tax return 7 35. Irs free file tax return 2 34. Irs free file tax return 8 34. Irs free file tax return 5 55 38. Irs free file tax return 3 37. Irs free file tax return 7 37. Irs free file tax return 2 36. Irs free file tax return 6 36. Irs free file tax return 1 35. Irs free file tax return 6 35. Irs free file tax return 1 34. Irs free file tax return 7 34. Irs free file tax return 3 33. Irs free file tax return 9 56 38. Irs free file tax return 0 37. Irs free file tax return 4 36. Irs free file tax return 8 36. Irs free file tax return 2 35. Irs free file tax return 7 35. Irs free file tax return 1 34. Irs free file tax return 7 34. Irs free file tax return 2 33. Irs free file tax return 7 33. Irs free file tax return 3 Appendix C. Irs free file tax return (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. Irs free file tax return 6 37. Irs free file tax return 0 36. Irs free file tax return 4 35. Irs free file tax return 8 35. Irs free file tax return 2 34. Irs free file tax return 7 34. Irs free file tax return 2 33. Irs free file tax return 7 33. Irs free file tax return 2 32. Irs free file tax return 8 58 37. Irs free file tax return 3 36. Irs free file tax return 7 36. Irs free file tax return 0 35. Irs free file tax return 4 34. Irs free file tax return 8 34. Irs free file tax return 3 33. Irs free file tax return 7 33. Irs free file tax return 2 32. Irs free file tax return 8 32. Irs free file tax return 3 59 37. Irs free file tax return 1 36. Irs free file tax return 4 35. Irs free file tax return 7 35. Irs free file tax return 1 34. Irs free file tax return 5 33. Irs free file tax return 9 33. Irs free file tax return 3 32. Irs free file tax return 8 32. Irs free file tax return 3 31. Irs free file tax return 8 60 36. Irs free file tax return 8 36. Irs free file tax return 1 35. Irs free file tax return 4 34. Irs free file tax return 8 34. Irs free file tax return 1 33. Irs free file tax return 5 32. Irs free file tax return 9 32. Irs free file tax return 4 31. Irs free file tax return 9 31. Irs free file tax return 3 61 36. Irs free file tax return 6 35. Irs free file tax return 8 35. Irs free file tax return 1 34. Irs free file tax return 5 33. Irs free file tax return 8 33. Irs free file tax return 2 32. Irs free file tax return 6 32. Irs free file tax return 0 31. Irs free file tax return 4 30. Irs free file tax return 9 62 36. Irs free file tax return 3 35. Irs free file tax return 6 34. Irs free file tax return 9 34. Irs free file tax return 2 33. Irs free file tax return 5 32. Irs free file tax return 9 32. Irs free file tax return 2 31. Irs free file tax return 6 31. Irs free file tax return 1 30. Irs free file tax return 5 63 36. Irs free file tax return 1 35. Irs free file tax return 4 34. Irs free file tax return 6 33. Irs free file tax return 9 33. Irs free file tax return 2 32. Irs free file tax return 6 31. Irs free file tax return 9 31. Irs free file tax return 3 30. Irs free file tax return 7 30. Irs free file tax return 1 64 35. Irs free file tax return 9 35. Irs free file tax return 2 34. Irs free file tax return 4 33. Irs free file tax return 7 33. Irs free file tax return 0 32. Irs free file tax return 3 31. Irs free file tax return 6 31. Irs free file tax return 0 30. Irs free file tax return 4 29. Irs free file tax return 8 65 35. Irs free file tax return 8 35. Irs free file tax return 0 34. Irs free file tax return 2 33. Irs free file tax return 5 32. Irs free file tax return 7 32. Irs free file tax return 0 31. Irs free file tax return 4 30. Irs free file tax return 7 30. Irs free file tax return 0 29. Irs free file tax return 4 66 35. Irs free file tax return 6 34. Irs free file tax return 8 34. Irs free file tax return 0 33. Irs free file tax return 3 32. Irs free file tax return 5 31. Irs free file tax return 8 31. Irs free file tax return 1 30. Irs free file tax return 4 29. Irs free file tax return 8 29. Irs free file tax return 1 67 35. Irs free file tax return 5 34. Irs free file tax return 7 33. Irs free file tax return 9 33. Irs free file tax return 1 32. Irs free file tax return 3 31. Irs free file tax return 6 30. Irs free file tax return 9 30. Irs free file tax return 2 29. Irs free file tax return 5 28. Irs free file tax return 8 68 35. Irs free file tax return 3 34. Irs free file tax return 5 33. Irs free file tax return 7 32. Irs free file tax return 9 32. Irs free file tax return 1 31. Irs free file tax return 4 30. Irs free file tax return 7 29. Irs free file tax return 9 29. Irs free file tax return 2 28. Irs free file tax return 6 69 35. Irs free file tax return 2 34. Irs free file tax return 4 33. Irs free file tax return 6 32. Irs free file tax return 8 32. Irs free file tax return 0 31. Irs free file tax return 2 30. Irs free file tax return 5 29. Irs free file tax return 7 29. Irs free file tax return 0 28. Irs free file tax return 3 70 35. Irs free file tax return 1 34. Irs free file tax return 3 33. Irs free file tax return 4 32. Irs free file tax return 6 31. Irs free file tax return 8 31. Irs free file tax return 1 30. Irs free file tax return 3 29. Irs free file tax return 5 28. Irs free file tax return 8 28. Irs free file tax return 1 71 35. Irs free file tax return 0 34. Irs free file tax return 2 33. Irs free file tax return 3 32. Irs free file tax return 5 31. Irs free file tax return 7 30. Irs free file tax return 9 30. Irs free file tax return 1 29. Irs free file tax return 4 28. Irs free file tax return 6 27. Irs free file tax return 9 72 34. Irs free file tax return 9 34. Irs free file tax return 1 33. Irs free file tax return 2 32. Irs free file tax return 4 31. Irs free file tax return 6 30. Irs free file tax return 8 30. Irs free file tax return 0 29. Irs free file tax return 2 28. Irs free file tax return 4 27. Irs free file tax return 7 73 34. Irs free file tax return 8 34. Irs free file tax return 0 33. Irs free file tax return 1 32. Irs free file tax return 3 31. Irs free file tax return 5 30. Irs free file tax return 6 29. Irs free file tax return 8 29. Irs free file tax return 1 28. Irs free file tax return 3 27. Irs free file tax return 5 74 34. Irs free file tax return 8 33. Irs free file tax return 9 33. Irs free file tax return 0 32. Irs free file tax return 2 31. Irs free file tax return 4 30. Irs free file tax return 5 29. Irs free file tax return 7 28. Irs free file tax return 9 28. Irs free file tax return 1 27. Irs free file tax return 4 75 34. Irs free file tax return 7 33. Irs free file tax return 8 33. Irs free file tax return 0 32. Irs free file tax return 1 31. Irs free file tax return 3 30. Irs free file tax return 4 29. Irs free file tax return 6 28. Irs free file tax return 8 28. Irs free file tax return 0 27. Irs free file tax return 2 76 34. Irs free file tax return 6 33. Irs free file tax return 8 32. Irs free file tax return 9 32. Irs free file tax return 0 31. Irs free file tax return 2 30. Irs free file tax return 3 29. Irs free file tax return 5 28. Irs free file tax return 7 27. Irs free file tax return 9 27. Irs free file tax return 1 77 34. Irs free file tax return 6 33. Irs free file tax return 7 32. Irs free file tax return 8 32. Irs free file tax return 0 31. Irs free file tax return 1 30. Irs free file tax return 3 29. Irs free file tax return 4 28. Irs free file tax return 6 27. Irs free file tax return 8 27. Irs free file tax return 0 78 34. Irs free file tax return 5 33. Irs free file tax return 6 32. Irs free file tax return 8 31. Irs free file tax return 9 31. Irs free file tax return 0 30. Irs free file tax return 2 29. Irs free file tax return 3 28. Irs free file tax return 5 27. Irs free file tax return 7 26. Irs free file tax return 9 79 34. Irs free file tax return 5 33. Irs free file tax return 6 32. Irs free file tax return 7 31. Irs free file tax return 8 31. Irs free file tax return 0 30. Irs free file tax return 1 29. Irs free file tax return 3 28. Irs free file tax return 4 27. Irs free file tax return 6 26. Irs free file tax return 8 80 34. Irs free file tax return 5 33. Irs free file tax return 6 32. Irs free file tax return 7 31. Irs free file tax return 8 30. Irs free file tax return 9 30. Irs free file tax return 1 29. Irs free file tax return 2 28. Irs free file tax return 4 27. Irs free file tax return 5 26. Irs free file tax return 7 81 34. Irs free file tax return 4 33. Irs free file tax return 5 32. Irs free file tax return 6 31. Irs free file tax return 8 30. Irs free file tax return 9 30. Irs free file tax return 0 29. Irs free file tax return 2 28. Irs free file tax return 3 27. Irs free file tax return 5 26. Irs free file tax return 6 82 34. Irs free file tax return 4 33. Irs free file tax return 5 32. Irs free file tax return 6 31. Irs free file tax return 7 30. Irs free file tax return 8 30. Irs free file tax return 0 29. Irs free file tax return 1 28. Irs free file tax return 3 27. Irs free file tax return 4 26. Irs free file tax return 6 83 34. Irs free file tax return 4 33. Irs free file tax return 5 32. Irs free file tax return 6 31. Irs free file tax return 7 30. Irs free file tax return 8 29. Irs free file tax return 9 29. Irs free file tax return 1 28. Irs free file tax return 2 27. Irs free file tax return 4 26. Irs free file tax return 5 84 34. Irs free file tax return 3 33. Irs free file tax return 4 32. Irs free file tax return 5 31. Irs free file tax return 7 30. Irs free file tax return 8 29. Irs free file tax return 9 29. Irs free file tax return 0 28. Irs free file tax return 2 27. Irs free file tax return 3 26. Irs free file tax return 5 85 34. Irs free file tax return 3 33. Irs free file tax return 4 32. Irs free file tax return 5 31. Irs free file tax return 6 30. Irs free file tax return 7 29. Irs free file tax return 9 29. Irs free file tax return 0 28. Irs free file tax return 1 27. Irs free file tax return 3 26. Irs free file tax return 4 86 34. Irs free file tax return 3 33. Irs free file tax return 4 32. Irs free file tax return 5 31. Irs free file tax return 6 30. Irs free file tax return 7 29. Irs free file tax return 8 29. Irs free file tax return 0 28. Irs free file tax return 1 27. Irs free file tax return 2 26. Irs free file tax return 4 87 34. Irs free file tax return 3 33. Irs free file tax return 4 32. Irs free file tax return 5 31. Irs free file tax return 6 30. Irs free file tax return 7 29. Irs free file tax return 8 28. Irs free file tax return 9 28. Irs free file tax return 1 27. Irs free file tax return 2 26. Irs free file tax return 4 88 34. Irs free file tax return 3 33. Irs free file tax return 4 32. Irs free file tax return 5 31. Irs free file tax return 6 30. Irs free file tax return 7 29. Irs free file tax return 8 28. Irs free file tax return 9 28. Irs free file tax return 0 27. Irs free file tax return 2 26. Irs free file tax return 3 89 34. Irs free file tax return 3 33. Irs free file tax return 3 32. Irs free file tax return 4 31. Irs free file tax return 5 30. Irs free file tax return 7 29. Irs free file tax return 8 28. Irs free file tax return 9 28. Irs free file tax return 0 27. Irs free file tax return 2 26. Irs free file tax return 3 90 34. Irs free file tax return 2 33. Irs free file tax return 3 32. Irs free file tax return 4 31. Irs free file tax return 5 30. Irs free file tax return 6 29. Irs free file tax return 8 28. Irs free file tax return 9 28. Irs free file tax return 0 27. Irs free file tax return 1 26. Irs free file tax return 3 91 34. Irs free file tax return 2 33. Irs free file tax return 3 32. Irs free file tax return 4 31. Irs free file tax return 5 30. Irs free file tax return 6 29. Irs free file tax return 7 28. Irs free file tax return 9 28. Irs free file tax return 0 27. Irs free file tax return 1 26. Irs free file tax return 3 92 34. Irs free file tax return 2 33. Irs free file tax return 3 32. Irs free file tax return 4 31. Irs free file tax return 5 30. Irs free file tax return 6 29. Irs free file tax return 7 28. Irs free file tax return 8 28. Irs free file tax return 0 27. Irs free file tax return 1 26. Irs free file tax return 2 93 34. Irs free file tax return 2 33. Irs free file tax return 3 32. Irs free file tax return 4 31. Irs free file tax return 5 30. Irs free file tax return 6 29. Irs free file tax return 7 28. Irs free file tax return 8 28. Irs free file tax return 0 27. Irs free file tax return 1 26. Irs free file tax return 2 94 34. Irs free file tax return 2 33. Irs free file tax return 3 32. Irs free file tax return 4 31. Irs free file tax return 5 30. Irs free file tax return 6 29. Irs free file tax return 7 28. Irs free file tax return 8 27. Irs free file tax return 9 27. Irs free file tax return 1 26. Irs free file tax return 2 95 34. Irs free file tax return 2 33. Irs free file tax return 3 32. Irs free file tax return 4 31. Irs free file tax return 5 30. Irs free file tax return 6 29. Irs free file tax return 7 28. Irs free file tax return 8 27. Irs free file tax return 9 27. Irs free file tax return 1 26. Irs free file tax return 2 96 34. Irs free file tax return 2 33. Irs free file tax return 3 32. Irs free file tax return 4 31. Irs free file tax return 5 30. Irs free file tax return 6 29. Irs free file tax return 7 28. Irs free file tax return 8 27. Irs free file tax return 9 27. Irs free file tax return 0 26. Irs free file tax return 2 Appendix C. Irs free file tax return (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. Irs free file tax return 2 33. Irs free file tax return 3 32. Irs free file tax return 4 31. Irs free file tax return 5 30. Irs free file tax return 6 29. Irs free file tax return 7 28. Irs free file tax return 8 27. Irs free file tax return 9 27. Irs free file tax return 0 26. Irs free file tax return 2 98 34. Irs free file tax return 2 33. Irs free file tax return 3 32. Irs free file tax return 4 31. Irs free file tax return 5 30. Irs free file tax return 6 29. Irs free file tax return 7 28. Irs free file tax return 8 27. Irs free file tax return 9 27. Irs free file tax return 0 26. Irs free file tax return 2 99 34. Irs free file tax return 2 33. Irs free file tax return 3 32. Irs free file tax return 4 31. Irs free file tax return 5 30. Irs free file tax return 6 29. Irs free file tax return 7 28. Irs free file tax return 8 27. Irs free file tax return 9 27. Irs free file tax return 0 26. Irs free file tax return 2 100 34. Irs free file tax return 2 33. Irs free file tax return 3 32. Irs free file tax return 4 31. Irs free file tax return 5 30. Irs free file tax return 6 29. Irs free file tax return 7 28. Irs free file tax return 8 27. Irs free file tax return 9 27. Irs free file tax return 0 26. Irs free file tax return 1 101 34. Irs free file tax return 2 33. Irs free file tax return 3 32. Irs free file tax return 4 31. Irs free file tax return 5 30. Irs free file tax return 6 29. Irs free file tax return 7 28. Irs free file tax return 8 27. Irs free file tax return 9 27. Irs free file tax return 0 26. Irs free file tax return 1 102 34. Irs free file tax return 2 33. Irs free file tax return 3 32. Irs free file tax return 4 31. Irs free file tax return 4 30. Irs free file tax return 5 29. Irs free file tax return 7 28. Irs free file tax return 8 27. Irs free file tax return 9 27. Irs free file tax return 0 26. Irs free file tax return 1 103 34. Irs free file tax return 2 33. Irs free file tax return 3 32. Irs free file tax return 4 31. Irs free file tax return 4 30. Irs free file tax return 5 29. Irs free file tax return 7 28. Irs free file tax return 8 27. Irs free file tax return 9 27. Irs free file tax return 0 26. Irs free file tax return 1 104 34. Irs free file tax return 2 33. Irs free file tax return 3 32. Irs free file tax return 4 31. Irs free file tax return 4 30. Irs free file tax return 5 29. Irs free file tax return 6 28. Irs free file tax return 8 27. Irs free file tax return 9 27. Irs free file tax return 0 26. Irs free file tax return 1 105 34. Irs free file tax return 2 33. Irs free file tax return 3 32. Irs free file tax return 3 31. Irs free file tax return 4 30. Irs free file tax return 5 29. Irs free file tax return 6 28. Irs free file tax return 8 27. Irs free file tax return 9 27. Irs free file tax return 0 26. Irs free file tax return 1 106 34. Irs free file tax return 2 33. Irs free file tax return 3 32. Irs free file tax return 3 31. Irs free file tax return 4 30. Irs free file tax return 5 29. Irs free file tax return 6 28. Irs free file tax return 8 27. Irs free file tax return 9 27. Irs free file tax return 0 26. Irs free file tax return 1 107 34. Irs free file tax return 2 33. Irs free file tax return 3 32. Irs free file tax return 3 31. Irs free file tax return 4 30. Irs free file tax return 5 29. Irs free file tax return 6 28. Irs free file tax return 8 27. Irs free file tax return 9 27. Irs free file tax return 0 26. Irs free file tax return 1 108 34. Irs free file tax return 2 33. Irs free file tax return 3 32. Irs free file tax return 3 31. Irs free file tax return 4 30. Irs free file tax return 5 29. Irs free file tax return 6 28. Irs free file tax return 8 27. Irs free file tax return 9 27. Irs free file tax return 0 26. Irs free file tax return 1 109 34. Irs free file tax return 2 33. Irs free file tax return 3 32. Irs free file tax return 3 31. Irs free file tax return 4 30. Irs free file tax return 5 29. Irs free file tax return 6 28. Irs free file tax return 7 27. Irs free file tax return 9 27. Irs free file tax return 0 26. Irs free file tax return 1 110 34. Irs free file tax return 2 33. Irs free file tax return 3 32. Irs free file tax return 3 31. Irs free file tax return 4 30. Irs free file tax return 5 29. Irs free file tax return 6 28. Irs free file tax return 7 27. Irs free file tax return 9 27. Irs free file tax return 0 26. Irs free file tax return 1 111 34. Irs free file tax return 2 33. Irs free file tax return 3 32. Irs free file tax return 3 31. Irs free file tax return 4 30. Irs free file tax return 5 29. Irs free file tax return 6 28. Irs free file tax return 7 27. Irs free file tax return 9 27. Irs free file tax return 0 26. Irs free file tax return 1 112 34. Irs free file tax return 2 33. Irs free file tax return 3 32. Irs free file tax return 3 31. Irs free file tax return 4 30. Irs free file tax return 5 29. Irs free file tax return 6 28. Irs free file tax return 7 27. Irs free file tax return 9 27. Irs free file tax return 0 26. Irs free file tax return 1 113 34. Irs free file tax return 2 33. Irs free file tax return 3 32. Irs free file tax return 3 31. Irs free file tax return 4 30. Irs free file tax return 5 29. Irs free file tax return 6 28. Irs free file tax return 7 27. Irs free file tax return 9 27. Irs free file tax return 0 26. Irs free file tax return 1 114 34. Irs free file tax return 2 33. Irs free file tax return 3 32. Irs free file tax return 3 31. Irs free file tax return 4 30. Irs free file tax return 5 29. Irs free file tax return 6 28. Irs free file tax return 7 27. Irs free file tax return 9 27. Irs free file tax return 0 26. Irs free file tax return 1 115+ 34. Irs free file tax return 2 33. Irs free file tax return 3 32. Irs free file tax return 3 31. Irs free file tax return 4 30. Irs free file tax return 5 29. Irs free file tax return 6 28. Irs free file tax return 7 27. Irs free file tax return 9 27. Irs free file tax return 0 26. Irs free file tax return 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. Irs free file tax return 9 30. Irs free file tax return 4 30. Irs free file tax return 0 29. Irs free file tax return 6 29. Irs free file tax return 2 28. Irs free file tax return 8 28. Irs free file tax return 5 28. Irs free file tax return 2 27. Irs free file tax return 9 27. Irs free file tax return 6 61 30. Irs free file tax return 4 29. Irs free file tax return 9 29. Irs free file tax return 5 29. Irs free file tax return 0 28. Irs free file tax return 6 28. Irs free file tax return 3 27. Irs free file tax return 9 27. Irs free file tax return 6 27. Irs free file tax return 3 27. Irs free file tax return 0 62 30. Irs free file tax return 0 29. Irs free file tax return 5 29. Irs free file tax return 0 28. Irs free file tax return 5 28. Irs free file tax return 1 27. Irs free file tax return 7 27. Irs free file tax return 3 27. Irs free file tax return 0 26. Irs free file tax return 7 26. Irs free file tax return 4 63 29. Irs free file tax return 6 29. Irs free file tax return 0 28. Irs free file tax return 5 28. Irs free file tax return 1 27. Irs free file tax return 6 27. Irs free file tax return 2 26. Irs free file tax return 8 26. Irs free file tax return 4 26. Irs free file tax return 1 25. Irs free file tax return 7 64 29. Irs free file tax return 2 28. Irs free file tax return 6 28. Irs free file tax return 1 27. Irs free file tax return 6 27. Irs free file tax return 1 26. Irs free file tax return 7 26. Irs free file tax return 3 25. Irs free file tax return 9 25. Irs free file tax return 5 25. Irs free file tax return 2 65 28. Irs free file tax return 8 28. Irs free file tax return 3 27. Irs free file tax return 7 27. Irs free file tax return 2 26. Irs free file tax return 7 26. Irs free file tax return 2 25. Irs free file tax return 8 25. Irs free file tax return 4 25. Irs free file tax return 0 24. Irs free file tax return 6 66 28. Irs free file tax return 5 27. Irs free file tax return 9 27. Irs free file tax return 3 26. Irs free file tax return 8 26. Irs free file tax return 3 25. Irs free file tax return 8 25. Irs free file tax return 3 24. Irs free file tax return 9 24. Irs free file tax return 5 24. Irs free file tax return 1 67 28. Irs free file tax return 2 27. Irs free file tax return 6 27. Irs free file tax return 0 26. Irs free file tax return 4 25. Irs free file tax return 9 25. Irs free file tax return 4 24. Irs free file tax return 9 24. Irs free file tax return 4 24. Irs free file tax return 0 23. Irs free file tax return 6 68 27. Irs free file tax return 9 27. Irs free file tax return 3 26. Irs free file tax return 7 26. Irs free file tax return 1 25. Irs free file tax return 5 25. Irs free file tax return 0 24. Irs free file tax return 5 24. Irs free file tax return 0 23. Irs free file tax return 5 23. Irs free file tax return 1 69 27. Irs free file tax return 6 27. Irs free file tax return 0 26. Irs free file tax return 4 25. Irs free file tax return 7 25. Irs free file tax return 2 24. Irs free file tax return 6 24. Irs free file tax return 1 23. Irs free file tax return 6 23. Irs free file tax return 1 22. Irs free file tax return 6 70 27. Irs free file tax return 4 26. Irs free file tax return 7 26. Irs free file tax return 1 25. Irs free file tax return 4 24. Irs free file tax return 8 24. Irs free file tax return 3 23. Irs free file tax return 7 23. Irs free file tax return 2 22. Irs free file tax return 7 22. Irs free file tax return 2 71 27. Irs free file tax return 2 26. Irs free file tax return 5 25. Irs free file tax return 8 25. Irs free file tax return 2 24. Irs free file tax return 5 23. Irs free file tax return 9 23. Irs free file tax return 4 22. Irs free file tax return 8 22. Irs free file tax return 3 21. Irs free file tax return 8 72 27. Irs free file tax return 0 26. Irs free file tax return 3 25. Irs free file tax return 6 24. Irs free file tax return 9 24. Irs free file tax return 3 23. Irs free file tax return 7 23. Irs free file tax return 1 22. Irs free file tax return 5 22. Irs free file tax return 0 21. Irs free file tax return 4 73 26. Irs free file tax return 8 26. Irs free file tax return 1 25. Irs free file tax return 4 24. Irs free file tax return 7 24. Irs free file tax return 0 23. Irs free file tax return 4 22. Irs free file tax return 8 22. Irs free file tax return 2 21. Irs free file tax return 6 21. Irs free file tax return 1 74 26. Irs free file tax return 6 25. Irs free file tax return 9 25. Irs free file tax return 2 24. Irs free file tax return 5 23. Irs free file tax return 8 23. Irs free file tax return 1 22. Irs free file tax return 5 21. Irs free file tax return 9 21. Irs free file tax return 3 20. Irs free file tax return 8 75 26. Irs free file tax return 5 25. Irs free file tax return 7 25. Irs free file tax return 0 24. Irs free file tax return 3 23. Irs free file tax return 6 22. Irs free file tax return 9 22. Irs free file tax return 3 21. Irs free file tax return 6 21. Irs free file tax return 0 20. Irs free file tax return 5 Appendix C. Irs free file tax return (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. Irs free file tax return 3 25. Irs free file tax return 6 24. Irs free file tax return 8 24. Irs free file tax return 1 23. Irs free file tax return 4 22. Irs free file tax return 7 22. Irs free file tax return 0 21. Irs free file tax return 4 20. Irs free file tax return 8 20. Irs free file tax return 2 77 26. Irs free file tax return 2 25. Irs free file tax return 4 24. Irs free file tax return 7 23. Irs free file tax return 9 23. Irs free file tax return 2 22. Irs free file tax return 5 21. Irs free file tax return 8 21. Irs free file tax return 2 20. Irs free file tax return 6 19. Irs free file tax return 9 78 26. Irs free file tax return 1 25. Irs free file tax return 3 24. Irs free file tax return 6 23. Irs free file tax return 8 23. Irs free file tax return 1 22. Irs free file tax return 4 21. Irs free file tax return 7 21. Irs free file tax return 0 20. Irs free file tax return 3 19. Irs free file tax return 7 79 26. Irs free file tax return 0 25. Irs free file tax return 2 24. Irs free file tax return 4 23. Irs free file tax return 7 22. Irs free file tax return 9 22. Irs free file tax return 2 21. Irs free file tax return 5 20. Irs free file tax return 8 20. Irs free file tax return 1 19. Irs free file tax return 5 80 25. Irs free file tax return 9 25. Irs free file tax return 1 24. Irs free file tax return 3 23. Irs free file tax return 6 22. Irs free file tax return 8 22. Irs free file tax return 1 21. Irs free file tax return 3 20. Irs free file tax return 6 20. Irs free file tax return 0 19. Irs free file tax return 3 81 25. Irs free file tax return 8 25. Irs free file tax return 0 24. Irs free file tax return 2 23. Irs free file tax return 4 22. Irs free file tax return 7 21. Irs free file tax return 9 21. Irs free file tax return 2 20. Irs free file tax return 5 19. Irs free file tax return 8 19. Irs free file tax return 1 82 25. Irs free file tax return 8 24. Irs free file tax return 9 24. Irs free file tax return 1 23. Irs free file tax return 4 22. Irs free file tax return 6 21. Irs free file tax return 8 21. Irs free file tax return 1 20. Irs free file tax return 4 19. Irs free file tax return 7 19. Irs free file tax return 0 83 25. Irs free file tax return 7 24. Irs free file tax return 9 24. Irs free file tax return 1 23. Irs free file tax return 3 22. Irs free file tax return 5 21. Irs free file tax return 7 21. Irs free file tax return 0 20. Irs free file tax return 2 19. Irs free file tax return 5 18. Irs free file tax return 8 84 25. Irs free file tax return 6 24. Irs free file tax return 8 24. Irs free file tax return 0 23. Irs free file tax return 2 22. Irs free file tax return 4 21. Irs free file tax return 6 20. Irs free file tax return 9 20. Irs free file tax return 1 19. Irs free file tax return 4 18. Irs free file tax return 7 85 25. Irs free file tax return 6 24. Irs free file tax return 8 23. Irs free file tax return 9 23. Irs free file tax return 1 22. Irs free file tax return 3 21. Irs free file tax return 6 20. Irs free file tax return 8 20. Irs free file tax return 1 19. Irs free file tax return 3 18. Irs free file tax return 6 86 25. Irs free file tax return 5 24. Irs free file tax return 7 23. Irs free file tax return 9 23. Irs free file tax return 1 22. Irs free file tax return 3 21. Irs free file tax return 5 20. Irs free file tax return 7 20. Irs free file tax return 0 19. Irs free file tax return 2 18. Irs free file tax return 5 87 25. Irs free file tax return 5 24. Irs free file tax return 7 23. Irs free file tax return 8 23. Irs free file tax return 0 22. Irs free file tax return 2 21. Irs free file tax return 4 20. Irs free file tax return 7 19. Irs free file tax return 9 19. Irs free file tax return 2 18. Irs free file tax return 4 88 25. Irs free file tax return 5 24. Irs free file tax return 6 23. Irs free file tax return 8 23. Irs free file tax return 0 22. Irs free file tax return 2 21. Irs free file tax return 4 20. Irs free file tax return 6 19. Irs free file tax return 8 19. Irs free file tax return 1 18. Irs free file tax return 3 89 25. Irs free file tax return 4 24. Irs free file tax return 6 23. Irs free file tax return 8 22. Irs free file tax return 9 22. Irs free file tax return 1 21. Irs free file tax return 3 20. Irs free file tax return 5 19. Irs free file tax return 8 19. Irs free file tax return 0 18. Irs free file tax return 3 90 25. Irs free file tax return 4 24. Irs free file tax return 6 23. Irs free file tax return 7 22. Irs free file tax return 9 22. Irs free file tax return 1 21. Irs free file tax return 3 20. Irs free file tax return 5 19. Irs free file tax return 7 19. Irs free file tax return 0 18. Irs free file tax return 2 91 25. Irs free file tax return 4 24. Irs free file tax return 5 23. Irs free file tax return 7 22. Irs free file tax return 9 22. Irs free file tax return 1 21. Irs free file tax return 3 20. Irs free file tax return 5 19. Irs free file tax return 7 18. Irs free file tax return 9 18. Irs free file tax return 2 92 25. Irs free file tax return 4 24. Irs free file tax return 5 23. Irs free file tax return 7 22. Irs free file tax return 9 22. Irs free file tax return 0 21. Irs free file tax return 2 20. Irs free file tax return 4 19. Irs free file tax return 6 18. Irs free file tax return 9 18. Irs free file tax return 1 93 25. Irs free file tax return 4 24. Irs free file tax return 5 23. Irs free file tax return 7 22. Irs free file tax return 8 22. Irs free file tax return 0 21. Irs free file tax return 2 20. Irs free file tax return 4 19. Irs free file tax return 6 18. Irs free file tax return 8 18. Irs free file tax return 1 94 25. Irs free file tax return 3 24. Irs free file tax return 5 23. Irs free file tax return 6 22. Irs free file tax return 8 22. Irs free file tax return 0 21. Irs free file tax return 2 20. Irs free file tax return 4 19. Irs free file tax return 6 18. Irs free file tax return 8 18. Irs free file tax return 0 95 25. Irs free file tax return 3 24. Irs free file tax return 5 23. Irs free file tax return 6 22. Irs free file tax return 8 22. Irs free file tax return 0 21. Irs free file tax return 1 20. Irs free file tax return 3 19. Irs free file tax return 6 18. Irs free file tax return 8 18. Irs free file tax return 0 96 25. Irs free file tax return 3 24. Irs free file tax return 5 23. Irs free file tax return 6 22. Irs free file tax return 8 21. Irs free file tax return 9 21. Irs free file tax return 1 20. Irs free file tax return 3 19. Irs free file tax return 5 18. Irs free file tax return 8 18. Irs free file tax return 0 97 25. Irs free file tax return 3 24. Irs free file tax return 5 23. Irs free file tax return 6 22. Irs free file tax return 8 21. Irs free file tax return 9 21. Irs free file tax return 1 20. Irs free file tax return 3 19. Irs free file tax return 5 18. Irs free file tax return 7 18. Irs free file tax return 0 98 25. Irs free file tax return 3 24. Irs free file tax return 4 23. Irs free file tax return 6 22. Irs free file tax return 8 21. Irs free file tax return 9 21. Irs free file tax return 1 20. Irs free file tax return 3 19. Irs free file tax return 5 18. Irs free file tax return 7 17. Irs free file tax return 9 99 25. Irs free file tax return 3 24. Irs free file tax return 4 23. Irs free file tax return 6 22. Irs free file tax return 7 21. Irs free file tax return 9 21. Irs free file tax return 1 20. Irs free file tax return 3 19. Irs free file tax return 5 18. Irs free file tax return 7 17. Irs free file tax return 9 100 25. Irs free file tax return 3 24. Irs free file tax return 4 23. Irs free file tax return 6 22. Irs free file tax return 7 21. Irs free file tax return 9 21. Irs free file tax return 1 20. Irs free file tax return 3 19. Irs free file tax return 5 18. Irs free file tax return 7 17. Irs free file tax return 9 101 25. Irs free file tax return 3 24. Irs free file tax return 4 23. Irs free file tax return 6 22. Irs free file tax return 7 21. Irs free file tax return 9 21. Irs free file tax return 1 20. Irs free file tax return 2 19. Irs free file tax return 4 18. Irs free file tax return 7 17. Irs free file tax return 9 102 25. Irs free file tax return 3 24. Irs free file tax return 4 23. Irs free file tax return 6 22. Irs free file tax return 7 21. Irs free file tax return 9 21. Irs free file tax return 1 20. Irs free file tax return 2 19. Irs free file tax return 4 18. Irs free file tax return 6 17. Irs free file tax return 9 103 25. Irs free file tax return 3 24. Irs free file tax return 4 23. Irs free file tax return 6 22. Irs free file tax return 7 21. Irs free file tax return 9 21. Irs free file tax return 0 20. Irs free file tax return 2 19. Irs free file tax return 4 18. Irs free file tax return 6 17. Irs free file tax return 9 104 25. Irs free file tax return 3 24. Irs free file tax return 4 23. Irs free file tax return 5 22. Irs free file tax return 7 21. Irs free file tax return 9 21. Irs free file tax return 0 20. Irs free file tax return 2 19. Irs free file tax return 4 18. Irs free file tax return 6 17. Irs free file tax return 8 105 25. Irs free file tax return 3 24. Irs free file tax return 4 23. Irs free file tax return 5 22. Irs free file tax return 7 21. Irs free file tax return 9 21. Irs free file tax return 0 20. Irs free file tax return 2 19. Irs free file tax return 4 18. Irs free file tax return 6 17. Irs free file tax return 8 106 25. Irs free file tax return 3 24. Irs free file tax return 4 23. Irs free file tax return 5 22. Irs free file tax return 7 21. Irs free file tax return 9 21. Irs free file tax return 0 20. Irs free file tax return 2 19. Irs free file tax return 4 18. Irs free file tax return 6 17. Irs free file tax return 8 107 25. Irs free file tax return 2 24. Irs free file tax return 4 23. Irs free file tax return 5 22. Irs free file tax return 7 21. Irs free file tax return 8 21. Irs free file tax return 0 20. Irs free file tax return 2 19. Irs free file tax return 4 18. Irs free file tax return 6 17. Irs free file tax return 8 108 25. Irs free file tax return 2 24. Irs free file tax return 4 23. Irs free file tax return 5 22. Irs free file tax return 7 21. Irs free file tax return 8 21. Irs free file tax return 0 20. Irs free file tax return 2 19. Irs free file tax return 4 18. Irs free file tax return 6 17. Irs free file tax return 8 109 25. Irs free file tax return 2 24. Irs free file tax return 4 23. Irs free file tax return 5 22. Irs free file tax return 7 21. Irs free file tax return 8 21. Irs free file tax return 0 20. Irs free file tax return 2 19. Irs free file tax return 4 18. Irs free file tax return 6 17. Irs free file tax return 8 110 25. Irs free file tax return 2 24. Irs free file tax return 4 23. Irs free file tax return 5 22. Irs free file tax return 7 21. Irs free file tax return 8 21. Irs free file tax return 0 20. Irs free file tax return 2 19. Irs free file tax return 4 18. Irs free file tax return 6 17. Irs free file tax return 8 111 25. Irs free file tax return 2 24. Irs free file tax return 4 23. Irs free file tax return 5 22. Irs free file tax return 7 21. Irs free file tax return 8 21. Irs free file tax return 0 20. Irs free file tax return 2 19. Irs free file tax return 4 18. Irs free file tax return 6 17. Irs free file tax return 8 112 25. Irs free file tax return 2 24. Irs free file tax return 4 23. Irs free file tax return 5 22. Irs free file tax return 7 21. Irs free file tax return 8 21. Irs free file tax return 0 20. Irs free file tax return 2 19. Irs free file tax return 4 18. Irs free file tax return 6 17. Irs free file tax return 8 113 25. Irs free file tax return 2 24. Irs free file tax return 4 23. Irs free file tax return 5 22. Irs free file tax return 7 21. Irs free file tax return 8 21. Irs free file tax return 0 20. Irs free file tax return 2 19. Irs free file tax return 4 18. Irs free file tax return 6 17. Irs free file tax return 8 114 25. Irs free file tax return 2 24. Irs free file tax return 4 23. Irs free file tax return 5 22. Irs free file tax return 7 21. Irs free file tax return 8 21. Irs free file tax return 0 20. Irs free file tax return 2 19. Irs free file tax return 4 18. Irs free file tax return 6 17. Irs free file tax return 8 115+ 25. Irs free file tax return 2 24. Irs free file tax return 4 23. Irs free file tax return 5 22. Irs free file tax return 7 21. Irs free file tax return 8 21. Irs free file tax return 0 20. Irs free file tax return 2 19. Irs free file tax return 4 18. Irs free file tax return 6 17. Irs free file tax return 8 Appendix C. Irs free file tax return (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. Irs free file tax return 8 21. Irs free file tax return 3 20. Irs free file tax return 9 20. Irs free file tax return 6 20. Irs free file tax return 2 19. Irs free file tax return 9 19. Irs free file tax return 6 19. Irs free file tax return 4 19. Irs free file tax return 1 18. Irs free file tax return 9 71 21. Irs free file tax return 3 20. Irs free file tax return 9 20. Irs free file tax return 5 20. Irs free file tax return 1 19. Irs free file tax return 7 19. Irs free file tax return 4 19. Irs free file tax return 1 18. Irs free file tax return 8 18. Irs free file tax return 5 18. Irs free file tax return 3 72 20. Irs free file tax return 9 20. Irs free file tax return 5 20. Irs free file tax return 0 19. Irs free file tax return 6 19. Irs free file tax return 3 18. Irs free file tax return 9 18. Irs free file tax return 6 18. Irs free file tax return 3 18. Irs free file tax return 0 17. Irs free file tax return 7 73 20. Irs free file tax return 6 20. Irs free file tax return 1 19. Irs free file tax return 6 19. Irs free file tax return 2 18. Irs free file tax return 8 18. Irs free file tax return 4 18. Irs free file tax return 1 17. Irs free file tax return 8 17. Irs free file tax return 5 17. Irs free file tax return 2 74 20. Irs free file tax return 2 19. Irs free file tax return 7 19. Irs free file tax return 3 18. Irs free file tax return 8 18. Irs free file tax return 4 18. Irs free file tax return 0 17. Irs free file tax return 6 17. Irs free file tax return 3 17. Irs free file tax return 0 16. Irs free file tax return 7 75 19. Irs free file tax return 9 19. Irs free file tax return 4 18. Irs free file tax return 9 18. Irs free file tax return 4 18. Irs free file tax return 0 17. Irs free file tax return 6 17. Irs free file tax return 2 16. Irs free file tax return 8 16. Irs free file tax return 5 16. Irs free file tax return 2 76 19. Irs free file tax return 6 19. Irs free file tax return 1 18. Irs free file tax return 6 18. Irs free file tax return 1 17. Irs free file tax return 6 17. Irs free file tax return 2 16. Irs free file tax return 8 16. Irs free file tax return 4 16. Irs free file tax return 0 15. Irs free file tax return 7 77 19. Irs free file tax return 4 18. Irs free file tax return 8 18. Irs free file tax return 3 17. Irs free file tax return 8 17. Irs free file tax return 3 16. Irs free file tax return 8 16. Irs free file tax return 4 16. Irs free file tax return 0 15. Irs free file tax return 6 15. Irs free file tax return 3 78 19. Irs free file tax return 1 18. Irs free file tax return 5 18. Irs free file tax return 0 17. Irs free file tax return 5 17. Irs free file tax return 0 16. Irs free file tax return 5 16. Irs free file tax return 0 15. Irs free file tax return 6 15. Irs free file tax return 2 14. Irs free file tax return 9 79 18. Irs free file tax return 9 18. Irs free file tax return 3 17. Irs free file tax return 7 17. Irs free file tax return 2 16. Irs free file tax return 7 16. Irs free file tax return 2 15. Irs free file tax return 7 15. Irs free file tax return 3 14. Irs free file tax return 9 14. Irs free file tax return 5 80 18. Irs free file tax return 7 18. Irs free file tax return 1 17. Irs free file tax return 5 16. Irs free file tax return 9 16. Irs free file tax return 4 15. Irs free file tax return 9 15. Irs free file tax return 4 15. Irs free file tax return 0 14. Irs free file tax return 5 14. Irs free file tax return 1 81 18. Irs free file tax return 5 17. Irs free file tax return 9 17. Irs free file tax return 3 16. Irs free file tax return 7 16. Irs free file tax return 2 15. Irs free file tax return 6 15. Irs free file tax return 1 14. Irs free file tax return 7 14. Irs free file tax return 2 13. Irs free file tax return 8 82 18. Irs free file tax return 3 17. Irs free file tax return 7 17. Irs free file tax return 1 16. Irs free file tax return 5 15. Irs free file tax return 9 15. Irs free file tax return 4 14. Irs free file tax return 9 14. Irs free file tax return 4 13. Irs free file tax return 9 13. Irs free file tax return 5 83 18. Irs free file tax return 2 17. Irs free file tax return 5 16. Irs free file tax return 9 16. Irs free file tax return 3 15. Irs free file tax return 7 15. Irs free file tax return 2 14. Irs free file tax return 7 14. Irs free file tax return 2 13. Irs free file tax return 7 13. Irs free file tax return 2 84 18. Irs free file tax return 0 17. Irs free file tax return 4 16. Irs free file tax return 7 16. Irs free file tax return 1 15. Irs free file tax return 5 15. Irs free file tax return 0 14. Irs free file tax return 4 13. Irs free file tax return 9 13. Irs free file tax return 4 13. Irs free file tax return 0 85 17. Irs free file tax return 9 17. Irs free file tax return 3 16. Irs free file tax return 6 16. Irs free file tax return 0 15. Irs free file tax return 4 14. Irs free file tax return 8 14. Irs free file tax return 3 13. Irs free file tax return 7 13. Irs free file tax return 2 12. Irs free file tax return 8 86 17. Irs free file tax return 8 17. Irs free file tax return 1 16. Irs free file tax return 5 15. Irs free file tax return 8 15. Irs free file tax return 2 14. Irs free file tax return 6 14. Irs free file tax return 1 13. Irs free file tax return 5 13. Irs free file tax return 0 12. Irs free file tax return 5 87 17. Irs free file tax return 7 17. Irs free file tax return 0 16. Irs free file tax return 4 15. Irs free file tax return 7 15. Irs free file tax return 1 14. Irs free file tax return 5 13. Irs free file tax return 9 13. Irs free file tax return 4 12. Irs free file tax return 9 12. Irs free file tax return 4 88 17. Irs free file tax return 6 16. Irs free file tax return 9 16. Irs free file tax return 3 15. Irs free file tax return 6 15. Irs free file tax return 0 14. Irs free file tax return 4 13. Irs free file tax return 8 13. Irs free file tax return 2 12. Irs free file tax return 7 12. Irs free file tax return 2 89 17. Irs free file tax return 6 16. Irs free file tax return 9 16. Irs free file tax return 2 15. Irs free file tax return 5 14. Irs free file tax return 9 14. Irs free file tax return 3 13. Irs free file tax return 7 13. Irs free file tax return 1 12. Irs free file tax return 6 12. Irs free file tax return 0 90 17. Irs free file tax return 5 16. Irs free file tax return 8 16. Irs free file tax return 1 15. Irs free file tax return 4 14. Irs free file tax return 8 14. Irs free file tax return 2 13. Irs free file tax return 6 13. Irs free file tax return 0 12. Irs free file tax return 4 11. Irs free file tax return 9 91 17. Irs free file tax return 4 16. Irs free file tax return 7 16. Irs free file tax return 0 15. Irs free file tax return 4 14. Irs free file tax return 7 14. Irs free file tax return 1 13. Irs free file tax return 5 12. Irs free file tax return 9 12. Irs free file tax return 3 11. Irs free file tax return 8 92 17. Irs free file tax return 4 16. Irs free file tax return 7 16. Irs free file tax return 0 15. Irs free file tax return 3 14. Irs free file tax return 6 14. Irs free file tax return 0 13. Irs free file tax return 4 12. Irs free file tax return 8 12. Irs free file tax return 2 11. Irs free file tax return 7 93 17. Irs free file tax return 3 16. Irs free file tax return 6 15. Irs free file tax return 9 15. Irs free file tax return 2 14. Irs free file tax return 6 13. Irs free file tax return 9 13. Irs free file tax return 3 12. Irs free file tax return 7 12. Irs free file tax return 1 11. Irs free file tax return 6 94 17. Irs free file tax return 3 16. Irs free file tax return 6 15. Irs free file tax return 9 15. Irs free file tax return 2 14. Irs free file tax return 5 13. Irs free file tax return 9 13. Irs free file tax return 2 12. Irs free file tax return 6 12. Irs free file tax return 0 11. Irs free file tax return 5 95 17. Irs free file tax return 3 16. Irs free file tax return 5 15. Irs free file tax return 8 15. Irs free file tax return 1 14. Irs free file tax return 5 13. Irs free file tax return 8 13. Irs free file tax return 2 12. Irs free file tax return 6 12. Irs free file tax return 0 11. Irs free file tax return 4 96 17. Irs free file tax return 2 16. Irs free file tax return 5 15. Irs free file tax return 8 15. Irs free file tax return 1 14. Irs free file tax return 4 13. Irs free file tax return 8 13. Irs free file tax return 1 12. Irs free file tax return 5 11. Irs free file tax return 9 11. Irs free file tax return 3 97 17. Irs free file tax return 2 16. Irs free file tax return 5 15. Irs free file tax return 8 15. Irs free file tax return 1 14. Irs free file tax return 4 13. Irs free file tax return 7 13. Irs free file tax return 1 12. Irs free file tax return 5 11. Irs free file tax return 9 11. Irs free file tax return 3 98 17. Irs free file tax return 2 16. Irs free file tax return 4 15. Irs free file tax return 7 15. Irs free file tax return 0 14. Irs free file tax return 3 13. Irs free file tax return 7 13. Irs free file tax return 0 12. Irs free file tax return 4 11. Irs free file tax return 8 11. Irs free file tax return 2 99 17. Irs free file tax return 2 16. Irs free file tax return 4 15. Irs free file tax return 7 15. Irs free file tax return 0 14. Irs free file tax return 3 13. Irs free file tax return 6 13. Irs free file tax return 0 12. Irs free file tax return 4 11. Irs free file tax return 8 11. Irs free file tax return 2 100 17. Irs free file tax return 1 16. Irs free file tax return 4 15. Irs free file tax return 7 15. Irs free file tax return 0 14. Irs free file tax return 3 13. Irs free file tax return 6 12. Irs free file tax return 9 12. Irs free file tax return 3 11. Irs free file tax return 7 11. Irs free file tax return 1 101 17. Irs free file tax return 1 16. Irs free file tax return 4 15. Irs free file tax return 6 14. Irs free file tax return 9 14. Irs free file tax return 2 13. Irs free file tax return 6 12. Irs free file tax return 9 12. Irs free file tax return 3 11. Irs free file tax return 7 11. Irs free file tax return 1 102 17. Irs free file tax return 1 16. Irs free file tax return 4 15. Irs free file tax return 6 14. Irs free file tax return 9 14. Irs free file tax return 2 13. Irs free file tax return 5 12. Irs free file tax return 9 12. Irs free file tax return 2 11. Irs free file tax return 6 11. Irs free file tax return 0 103 17. Irs free file tax return 1 16. Irs free file tax return 3 15. Irs free file tax return 6 14. Irs free file tax return 9 14. Irs free file tax return 2 13. Irs free file tax return 5 12. Irs free file tax return 9 12. Irs free file tax return 2 11. Irs free file tax return 6 11. Irs free file tax return 0 104 17. Irs free file tax return 1 16. Irs free file tax return 3 15. Irs free file tax return 6 14. Irs free file tax return 9 14. Irs free file tax return 2 13. Irs free file tax return 5 12. Irs free file tax return 8 12. Irs free file tax return 2 11. Irs free file tax return 6 11. Irs free file tax return 0 105 17. Irs free file tax return 1 16. Irs free file tax return 3 15. Irs free file tax return 6 14. Irs free file tax return 9 14. Irs free file tax return 2 13. Irs free file tax return 5 12. Irs free file tax return 8 12. Irs free file tax return 2 11. Irs free file tax return 5 10. Irs free file tax return 9 106 17. Irs free file tax return 1 16. Irs free file tax return 3 15. Irs free file tax return 6 14. Irs free file tax return 8 14. Irs free file tax return 1 13. Irs free file tax return 5 12. Irs free file tax return 8 12. Irs free file tax return 2 11. Irs free file tax return 5 10. Irs free file tax return 9 107 17. Irs free file tax return 0 16. Irs free file tax return 3 15. Irs free file tax return 6 14. Irs free file tax return 8 14. Irs free file tax return 1 13. Irs free file tax return 4 12. Irs free file tax return 8 12. Irs free file tax return 1 11. Irs free file tax return 5 10. Irs free file tax return 9 108 17. Irs free file tax return 0 16. Irs free file tax return 3 15. Irs free file tax return 5 14. Irs free file tax return 8 14. Irs free file tax return 1 13. Irs free file tax return 4 12. Irs free file tax return 8 12. Irs free file tax return 1 11. Irs free file tax return 5 10. Irs free file tax return 9 109 17. Irs free file tax return 0 16. Irs free file tax return 3 15. Irs free file tax return 5 14. Irs free file tax return 8 14. Irs free file tax return 1 13. Irs free file tax return 4 12. Irs free file tax return 8 12. Irs free file tax return 1 11. Irs free file tax return 5 10. Irs free file tax return 9 Appendix C. Irs free file tax return (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. Irs free file tax return 0 16. Irs free file tax return 3 15. Irs free file tax return 5 14. Irs free file tax return 8 14. Irs free file tax return 1 13. Irs free file tax return 4 12. Irs free file tax return 7 12. Irs free file tax return 1 11. Irs free file tax return 5 10. Irs free file tax return 9 111 17. Irs free file tax return 0 16. Irs free file tax return 3 15. Irs free file tax return 5 14. Irs free file tax return 8 14. Irs free file tax return 1 13. Irs free file tax return 4 12. Irs free file tax return 7 12. Irs free file tax return 1 11. Irs free file tax return 5 10. Irs free file tax return 8 112 17. Irs free file tax return 0 16. Irs free file tax return 3 15. Irs free file tax return 5 14. Irs free file tax return 8 14. Irs free file tax return 1 13. Irs free file tax return 4 12. Irs free file tax return 7 12. Irs free file tax return 1 11. Irs free file tax return 5 10. Irs free file tax return 8 113 17. Irs free file tax return 0 16. Irs free file tax return 3 15. Irs free file tax return 5 14. Irs free file tax return 8 14. Irs free file tax return 1 13. Irs free file tax return 4 12. Irs free file tax return 7 12. Irs free file tax return 1 11. Irs free file tax return 4 10. Irs free file tax return 8 114 17. Irs free file tax return 0 16. Irs free file tax return 3 15. Irs free file tax return 5 14. Irs free file tax return 8 14. Irs free file tax return 1 13. Irs free file tax return 4 12. Irs free file tax return 7 12. Irs free file tax return 1 11. Irs free file tax return 4 10. Irs free file tax return 8 115+ 17. Irs free file tax return 0 16. Irs free file tax return 3 15. Irs free file tax return 5 14. Irs free file tax return 8 14. Irs free file tax return 1 13. Irs free file tax return 4 12. Irs free file tax return 7 12. Irs free file tax return 1 11. Irs free file tax return 4 10. Irs free file tax return 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. Irs free file tax return 8 13. Irs free file tax return 4 13. Irs free file tax return 1 12. Irs free file tax return 8 12. Irs free file tax return 6 12. Irs free file tax return 3 12. Irs free file tax return 1 11. Irs free file tax return 9 11. Irs free file tax return 7 11. Irs free file tax return 5 81 13. Irs free file tax return 4 13. Irs free file tax return 1 12. Irs free file tax return 7 12. Irs free file tax return 4 12. Irs free file tax return 2 11. Irs free file tax return 9 11. Irs free file tax return 7 11. Irs free file tax return 4 11. Irs free file tax return 3 11. Irs free file tax return 1 82 13. Irs free file tax return 1 12. Irs free file tax return 7 12. Irs free file tax return 4 12. Irs free file tax return 1 11. Irs free file tax return 8 11. Irs free file tax return 5 11. Irs free file tax return 3 11. Irs free file tax return 0 10. Irs free file tax return 8 10. Irs free file tax return 6 83 12. Irs free file tax return 8 12. Irs free file tax return 4 12. Irs free file tax return 1 11. Irs free file tax return 7 11. Irs free file tax return 4 11. Irs free file tax return 1 10. Irs free file tax return 9 10. Irs free file tax return 6 10. Irs free file tax return 4 10. Irs free file tax return 2 84 12. Irs free file tax return 6 12. Irs free file tax return 2 11. Irs free file tax return 8 11. Irs free file tax return 4 11. Irs free file tax return 1 10. Irs free file tax return 8 10. Irs free file tax return 5 10. Irs free file tax return 3 10. Irs free file tax return 1 9. Irs free file tax return 9 85 12. Irs free file tax return 3 11. Irs free file tax return 9 11. Irs free file tax return 5 11. Irs free file tax return 1 10. Irs free file tax return 8 10. Irs free file tax return 5 10. Irs free file tax return 2 9. Irs free file tax return 9 9. Irs free file tax return 7 9. Irs free file tax return 5 86 12. Irs free file tax return 1 11. Irs free file tax return 7 11. Irs free file tax return 3 10. Irs free file tax return 9 10. Irs free file tax return 5 10. Irs free file tax return 2 9. Irs free file tax return 9 9. Irs free file tax return 6 9. Irs free file tax return 4 9. Irs free file tax return 2 87 11. Irs free file tax return 9 11. Irs free file tax return 4 11. Irs free file tax return 0 10. Irs free file tax return 6 10. Irs free file tax return 3 9. Irs free file tax return 9 9. Irs free file tax return 6 9. Irs free file tax return 4 9. Irs free file tax return 1 8. Irs free file tax return 9 88 11. Irs free file tax return 7 11. Irs free file tax return 3 10. Irs free file tax return 8 10. Irs free file tax return 4 10. Irs free file tax return 1 9. Irs free file tax return 7 9. Irs free file tax return 4 9. Irs free file tax return 1 8. Irs free file tax return 8 8. Irs free file tax return 6 89 11. Irs free file tax return 5 11. Irs free file tax return 1 10. Irs free file tax return 6 10. Irs free file tax return 2 9. Irs free file tax return 9 9. Irs free file tax return 5 9. Irs free file tax return 2 8. Irs free file tax return 9 8. Irs free file tax return 6 8. Irs free file tax return 3 90 11. Irs free file tax return 4 10. Irs free file tax return 9 10. Irs free file tax return 5 10. Irs free file tax return 1 9. Irs free file tax return 7 9. Irs free file tax return 3 9. Irs free file tax return 0 8. Irs free file tax return 6 8. Irs free file tax return 3 8. Irs free file tax return 1 91 11. Irs free file tax return 3 10. Irs free file tax return 8 10. Irs free file tax return 3 9. Irs free file tax return 9 9. Irs free file tax return 5 9. Irs free file tax return 1 8. Irs free file tax return 8 8. Irs free file tax return 4 8. Irs free file tax return 1 7. Irs free file tax return 9 92 11. Irs free file tax return 2 10. Irs free file tax return 7 10. Irs free file tax return 2 9. Irs free file tax return 8 9. Irs free file tax return 3 9. Irs free file tax return 0 8. Irs free file tax return 6 8. Irs free file tax return 3 8. Irs free file tax return 0 7. Irs free file tax return 7 93 11. Irs free file tax return 1 10. Irs free file tax return 6 10. Irs free file tax return 1 9. Irs free file tax return 6 9. Irs free file tax return 2 8. Irs free file tax return 8 8. Irs free file tax return 5 8. Irs free file tax return 1 7. Irs free file tax return 8 7. Irs free file tax return 5 94 11. Irs free file tax return 0 10. Irs free file tax return 5 10. Irs free file tax return 0 9. Irs free file tax return 5 9. Irs free file tax return 1 8. Irs free file tax return 7 8. Irs free file tax return 3 8. Irs free file tax return 0 7. Irs free file tax return 6 7. Irs free file tax return 3 95 10. Irs free file tax return 9 10. Irs free file tax return 4 9. Irs free file tax return 9 9. Irs free file tax return 4 9. Irs free file tax return 0 8. Irs free file tax return 6 8. Irs free file tax return 2 7. Irs free file tax return 8 7. Irs free file tax return 5 7. Irs free file tax return 2 96 10. Irs free file tax return 8 10. Irs free file tax return 3 9. Irs free file tax return 8 9. Irs free file tax return 3 8. Irs free file tax return 9 8. Irs free file tax return 5 8. Irs free file tax return 1 7. Irs free file tax return 7 7. Irs free file tax return 4 7. Irs free file tax return 1 97 10. Irs free file tax return 7 10. Irs free file tax return 2 9. Irs free file tax return 7 9. Irs free file tax return 2 8. Irs free file tax return 8 8. Irs free file tax return 4 8. Irs free file tax return 0 7. Irs free file tax return 6 7. Irs free file tax return 3 6. Irs free file tax return 9 98 10. Irs free file tax return 7 10. Irs free file tax return 1 9. Irs free file tax return 6 9. Irs free file tax return 2 8. Irs free file tax return 7 8. Irs free file tax return 3 7. Irs free file tax return 9 7. Irs free file tax return 5 7. Irs free file tax return 1 6. Irs free file tax return 8 99 10. Irs free file tax return 6 10. Irs free file tax return 1 9. Irs free file tax return 6 9. Irs free file tax return 1 8. Irs free file tax return 6 8. Irs free file tax return 2 7. Irs free file tax return 8 7. Irs free file tax return 4 7. Irs free file tax return 0 6. Irs free file tax return 7 100 10. Irs free file tax return 6 10. Irs free file tax return 0 9. Irs free file tax return 5 9. Irs free file tax return 0 8. Irs free file tax return 5 8. Irs free file tax return 1 7. Irs free file tax return 7 7. Irs free file tax return 3 6. Irs free file tax return 9 6. Irs free file tax return 6 101 10. Irs free file tax return 5 10. Irs free file tax return 0 9. Irs free file tax return 4 9. Irs free file tax return 0 8. Irs free file tax return 5 8. Irs free file tax return 0 7. Irs free file tax return 6 7. Irs free file tax return 2 6. Irs free file tax return 9 6. Irs free file tax return 5 102 10. Irs free file tax return 5 9. Irs free file tax return 9 9. Irs free file tax return 4 8. Irs free file tax return 9 8. Irs free file tax return 4 8. Irs free file tax return 0 7. Irs free file tax return 5 7. Irs free file tax return 1 6. Irs free file tax return 8 6. Irs free file tax return 4 103 10. Irs free file tax return 4 9. Irs free file tax return 9 9. Irs free file tax return 4 8. Irs free file tax return 8 8. Irs free file tax return 4 7. Irs free file tax return 9 7. Irs free file tax return 5 7. Irs free file tax return 1 6. Irs free file tax return 7 6. Irs free file tax return 3 104 10. Irs free file tax return 4 9. Irs free file tax return 8 9. Irs free file tax return 3 8. Irs free file tax return 8 8. Irs free file tax return 3 7. Irs free file tax return 9 7. Irs free file tax return 4 7. Irs free file tax return 0 6. Irs free file tax return 6 6. Irs free file tax return 3 105 10. Irs free file tax return 4 9. Irs free file tax return 8 9. Irs free file tax return 3 8. Irs free file tax return 8 8. Irs free file tax return 3 7. Irs free file tax return 8 7. Irs free file tax return 4 7. Irs free file tax return 0 6. Irs free file tax return 6 6. Irs free file tax return 2 106 10. Irs free file tax return 3 9. Irs free file tax return 8 9. Irs free file tax return 2 8. Irs free file tax return 7 8. Irs free file tax return 2 7. Irs free file tax return 8 7. Irs free file tax return 3 6. Irs free file tax return 9 6. Irs free file tax return 5 6. Irs free file tax return 2 107 10. Irs free file tax return 3 9. Irs free file tax return 8 9. Irs free file tax return 2 8. Irs free file tax return 7 8. Irs free file tax return 2 7. Irs free file tax return 7 7. Irs free file tax return 3 6. Irs free file tax return 9 6. Irs free file tax return 5 6. Irs free file tax return 1 108 10. Irs free file tax return 3 9. Irs free file tax return 7 9. Irs free file tax return 2 8. Irs free file tax return 7 8. Irs free file tax return 2 7. Irs free file tax return 7 7. Irs free file tax return 3 6. Irs free file tax return 8 6. Irs free file tax return 4 6. Irs free file tax return 1 109 10. Irs free file tax return 3 9. Irs free file tax return 7 9. Irs free file tax return 2 8. Irs free file tax return 7 8. Irs free file tax return 2 7. Irs free file tax return 7 7. Irs free file tax return 2 6. Irs free file tax return 8 6. Irs free file tax return 4 6. Irs free file tax return 0 110 10. Irs free file tax return 3 9. Irs free file tax return 7 9. Irs free file tax return 2 8. Irs free file tax return 6 8. Irs free file tax return 1 7. Irs free file tax return 7 7. Irs free file tax return 2 6. Irs free file tax return 8 6. Irs free file tax return 4 6. Irs free file tax return 0 111 10. Irs free file tax return 3 9. Irs free file tax return 7 9. Irs free file tax return 1 8. Irs free file tax return 6 8. Irs free file tax return 1 7. Irs free file tax return 6 7. Irs free file tax return 2 6. Irs free file tax return 8 6. Irs free file tax return 3 6. Irs free file tax return 0 112 10. Irs free file tax return 2 9. Irs free file tax return 7 9. Irs free file tax return 1 8. Irs free file tax return 6 8. Irs free file tax return 1 7. Irs free file tax return 6 7. Irs free file tax return 2 6. Irs free file tax return 7 6. Irs free file tax return 3 5. Irs free file tax return 9 113 10. Irs free file tax return 2 9. Irs free file tax return 7 9. Irs free file tax return 1 8. Irs free file tax return 6 8. Irs free file tax return 1 7. Irs free file tax return 6 7. Irs free file tax return 2 6. Irs free file tax return 7 6. Irs free file tax return 3 5. Irs free file tax return 9 114 10. Irs free file tax return 2 9. Irs free file tax return 7 9. Irs free file tax return 1 8. Irs free file tax return 6 8. Irs free file tax return 1 7. Irs free file tax return 6 7. Irs free file tax return 1 6. Irs free file tax return 7 6. Irs free file tax return 3 5. Irs free file tax return 9 115+ 10. Irs free file tax return 2 9. Irs free file tax return 7 9. Irs free file tax return 1 8. Irs free file tax return 6 8. Irs free file tax return 1 7. Irs free file tax return 6 7. Irs free file tax return 1 6. Irs free file tax return 7 6. Irs free file tax return 3 5. Irs free file tax return 9 Appendix C. Irs free file tax return (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. Irs free file tax return 8 7. Irs free file tax return 6 7. Irs free file tax return 4 7. Irs free file tax return 2 7. Irs free file tax return 1 6. Irs free file tax return 9 6. Irs free file tax return 8 6. Irs free file tax return 6 6. Irs free file tax return 5 6. Irs free file tax return 4 91 7. Irs free file tax return 6 7. Irs free file tax return 4 7. Irs free file tax return 2 7. Irs free file tax return 0 6. Irs free file tax return 8 6. Irs free file tax return 7 6. Irs free file tax return 5 6. Irs free file tax return 4 6. Irs free file tax return 3 6. Irs free file tax return 1 92 7. Irs free file tax return 4 7. Irs free file tax return 2 7. Irs free file tax return 0 6. Irs free file tax return 8 6. Irs free file tax return 6 6. Irs free file tax return 4 6. Irs free file tax return 3 6. Irs free file tax return 1 6. Irs free file tax return 0 5. Irs free file tax return 9 93 7. Irs free file tax return 2 7. Irs free file tax return 0 6. Irs free file tax return 8 6. Irs free file tax return 6 6. Irs free file tax return 4 6. Irs free file tax return 2 6. Irs free file tax return 1 5. Irs free file tax return 9 5. Irs free file tax return 8 5. Irs free file tax return 6 94 7. Irs free file tax return 1 6. Irs free file tax return 8 6. Irs free file tax return 6 6. Irs free file tax return 4 6. Irs free file tax return 2 6. Irs free file tax return 0 5. Irs free file tax return 9 5. Irs free file tax return 7 5. Irs free file tax return 6 5. Irs free file tax return 4 95 6. Irs free file tax return 9 6. Irs free file tax return 7 6. Irs free file tax return 4 6. Irs free file tax return 2 6. Irs free file tax return 0 5. Irs free file tax return 8 5. Irs free file tax return 7 5. Irs free file tax return 5 5. Irs free file tax return 4 5. Irs free file tax return 2 96 6. Irs free file tax return 8 6. Irs free file tax return 5 6. Irs free file tax return 3 6. Irs free file tax return 1 5. Irs free file tax return 9 5. Irs free file tax return 7 5. Irs free file tax return 5 5. Irs free file tax return 3 5. Irs free file tax return 2 5. Irs free file tax return 0 97 6. Irs free file tax return 6 6. Irs free file tax return 4 6. Irs free file tax return 1 5. Irs free file tax return 9 5. Irs free file tax return 7 5. Irs free file tax return 5 5. Irs free file tax return 3 5. Irs free file tax return 2 5. Irs free file tax return 0 4. Irs free file tax return 9 98 6. Irs free file tax return 5 6. Irs free file tax return 3 6. Irs free file tax return 0 5. Irs free file tax return 8 5. Irs free file tax return 6 5. Irs free file tax return 4 5. Irs free file tax return 2 5. Irs free file tax return 0 4. Irs free file tax return 8 4. Irs free file tax return 7 99 6. Irs free file tax return 4 6. Irs free file tax return 1 5. Irs free file tax return 9 5. Irs free file tax return 6 5. Irs free file tax return 4 5. Irs free file tax return 2 5. Irs free file tax return 0 4. Irs free file tax return 9 4. Irs free file tax return 7 4. Irs free file tax return 5 100 6. Irs free file tax return 3 6. Irs free file tax return 0 5. Irs free file tax return 8 5. Irs free file tax return 5 5. Irs free file tax return 3 5. Irs free file tax return 1 4. Irs free file tax return 9 4. Irs free file tax return 7 4. Irs free file tax return 5 4. Irs free file tax return 4 101 6. Irs free file tax return 2 5. Irs free file tax return 9 5. Irs free file tax return 6 5. Irs free file tax return 4 5. Irs free file tax return 2 5. Irs free file tax return 0 4. Irs free file tax return 8 4. Irs free file tax return 6 4. Irs free file tax return 4 4. Irs free file tax return 2 102 6. Irs free file tax return 1 5. Irs free file tax return 8 5. Irs free file tax return 5 5. Irs free file tax return 3 5. Irs free file tax return 1 4. Irs free file tax return 8 4. Irs free file tax return 6 4. Irs free file tax return 4 4. Irs free file tax return 3 4. Irs free file tax return 1 103 6. Irs free file tax return 0 5. Irs free file tax return 7 5. Irs free file tax return 4 5. Irs free file tax return 2 5. Irs free file tax return 0 4. Irs free file tax return 7 4. Irs free file tax return 5 4. Irs free file tax return 3 4. Irs free file tax return 1 4. Irs free file tax return 0 104 5. Irs free file tax return 9 5. Irs free file tax return 6 5. Irs free file tax return 4 5. Irs free file tax return 1 4. Irs free file tax return 9 4. Irs free file tax return 6 4. Irs free file tax return 4 4. Irs free file tax return 2 4. Irs free file tax return 0 3. Irs free file tax return 8 105 5. Irs free file tax return 9 5. Irs free file tax return 6 5. Irs free file tax return 3 5. Irs free file tax return 0 4. Irs free file tax return 8 4. Irs free file tax return 5 4. Irs free file tax return 3 4. Irs free file tax return 1 3. Irs free file tax return 9 3. Irs free file tax return 7 106 5. Irs free file tax return 8 5. Irs free file tax return 5 5. Irs free file tax return 2 4. Irs free file tax return 9 4. Irs free file tax return 7 4. Irs free file tax return 5 4. Irs free file tax return 2 4. Irs free file tax return 0 3. Irs free file tax return 8 3. Irs free file tax return 6 107 5. Irs free file tax return 8 5. Irs free file tax return 4 5. Irs free file tax return 1 4. Irs free file tax return 9 4. Irs free file tax return 6 4. Irs free file tax return 4 4. Irs free file tax return 2 3. Irs free file tax return 9 3. Irs free file tax return 7 3. Irs free file tax return 5 108 5. Irs free file tax return 7 5. Irs free file tax return 4 5. Irs free file tax return 1 4. Irs free file tax return 8 4. Irs free file tax return 6 4. Irs free file tax return 3 4. Irs free file tax return 1 3. Irs free file tax return 9 3. Irs free file tax return 7 3. Irs free file tax return 5 109 5. Irs free file tax return 7 5. Irs free file tax return 3 5. Irs free file tax return 0 4. Irs free file tax return 8 4. Irs free file tax return 5 4. Irs free file tax return 3 4. Irs free file tax return 0 3. Irs free file tax return 8 3. Irs free file tax return 6 3. Irs free file tax return 4 110 5. Irs free file tax return 6 5. Irs free file tax return 3 5. Irs free file tax return 0 4. Irs free file tax return 7 4. Irs free file tax return 5 4. Irs free file tax return 2 4. Irs free file tax return 0 3. Irs free file tax return 8 3. Irs free file tax return 5 3. Irs free file tax return 3 111 5. Irs free file tax return 6 5. Irs free file tax return 3 5. Irs free file tax return 0 4. Irs free file tax return 7 4. Irs free file tax return 4 4. Irs free file tax return 2 3. Irs free file tax return 9 3. Irs free file tax return 7 3. Irs free file tax return 5 3. Irs free file tax return 3 112 5. Irs free file tax return 6 5. Irs free file tax return 3 4. Irs free file tax return 9 4. Irs free file tax return 7 4. Irs free file tax return 4 4. Irs free file tax return 1 3. Irs free file tax return 9 3. Irs free file tax return 7 3. Irs free file tax return 5 3. Irs free file tax return 2 113 5. Irs free file tax return 6 5. Irs free file tax return 2 4. Irs free file tax return 9 4. Irs free file tax return 6 4. Irs free file tax return 4 4. Irs free file tax return 1 3. Irs free file tax return 9 3. Irs free file tax return 6 3. Irs free file tax return 4 3. Irs free file tax return 2 114 5. Irs free file tax return 6 5. Irs free file tax return 2 4. Irs free file tax return 9 4. Irs free file tax return 6 4. Irs free file tax return 3 4. Irs free file tax return 1 3. Irs free file tax return 9 3. Irs free file tax return 6 3. Irs free file tax return 4 3. Irs free file tax return 2 115+ 5. Irs free file tax return 5 5. Irs free file tax return 2 4. Irs free file tax return 9 4. Irs free file tax return 6 4. Irs free file tax return 3 4. Irs free file tax return 1 3. Irs free file tax return 8 3. Irs free file tax return 6 3. Irs free file tax return 4 3. Irs free file tax return 1 Appendix C. Irs free file tax return (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. Irs free file tax return 2 4. Irs free file tax return 1 3. Irs free file tax return 9 3. Irs free file tax return 8 3. Irs free file tax return 7 3. Irs free file tax return 5 3. Irs free file tax return 4 3. Irs free file tax return 3 3. Irs free file tax return 3 3. Irs free file tax return 2 101 4. Irs free file tax return 1 3. Irs free file tax return 9 3. Irs free file tax return 7 3. Irs free file tax return 6 3. Irs free file tax return 5 3. Irs free file tax return 4 3. Irs free file tax return 2 3. Irs free file tax return 1 3. Irs free file tax return 1 3. Irs free file tax return 0 102 3. Irs free file tax return 9 3. Irs free file tax return 7 3. Irs free file tax return 6 3. Irs free file tax return 4 3. Irs free file tax return 3 3. Irs free file tax return 2 3. Irs free file tax return 1 3. Irs free file tax return 0 2. Irs free file tax return 9 2. Irs free file tax return 8 103 3. Irs free file tax return 8 3. Irs free file tax return 6 3. Irs free file tax return 4 3. Irs free file tax return 3 3. Irs free file tax return 2 3. Irs free file tax return 0 2. Irs free file tax return 9 2. Irs free file tax return 8 2. Irs free file tax return 7 2. Irs free file tax return 6 104 3. Irs free file tax return 7 3. Irs free file tax return 5 3. Irs free file tax return 3 3. Irs free file tax return 2 3. Irs free file tax return 0 2. Irs free file tax return 9 2. Irs free file tax return 7 2. Irs free file tax return 6 2. Irs free file tax return 5 2. Irs free file tax return 4 105 3. Irs free file tax return 5 3. Irs free file tax return 4 3. Irs free file tax return 2 3. Irs free file tax return 0 2. Irs free file tax return 9 2. Irs free file tax return 7 2. Irs free file tax return 6 2. Irs free file tax return 5 2. Irs free file tax return 4 2. Irs free file tax return 3 106 3. Irs free file tax return 4 3. Irs free file tax return 2 3. Irs free file tax return 1 2. Irs free file tax return 9 2. Irs free file tax return 7 2. Irs free file tax return 6 2. Irs free file tax return 4 2. Irs free file tax return 3 2. Irs free file tax return 2 2. Irs free file tax return 1 107 3. Irs free file tax return 3 3. Irs free file tax return 1 3. Irs free file tax return 0 2. Irs free file tax return 8 2. Irs free file tax return 6 2. Irs free file tax return 5 2. Irs free file tax return 3 2. Irs free file tax return 2 2. Irs free file tax return 1 2. Irs free file tax return 0 108 3. Irs free file tax return 3 3. Irs free file tax return 1 2. Irs free file tax return 9 2. Irs free file tax return 7 2. Irs free file tax return 5 2. Irs free file tax return 4 2. Irs free file tax return 2 2. Irs free file tax return 1 1. Irs free file tax return 9 1. Irs free file tax return 8 109 3. Irs free file tax return 2 3. Irs free file tax return 0 2. Irs free file tax return 8 2. Irs free file tax return 6 2. Irs free file tax return 4 2. Irs free file tax return 3 2. Irs free file tax return 1 2. Irs free file tax return 0 1. Irs free file tax return 8 1. Irs free file tax return 7 110 3. Irs free file tax return 1 2. Irs free file tax return 9 2. Irs free file tax return 7 2. Irs free file tax return 5 2. Irs free file tax return 3 2. Irs free file tax return 2 2. Irs free file tax return 0 1. Irs free file tax return 9 1. Irs free file tax return 7 1. Irs free file tax return 6 111 3. Irs free file tax return 1 2. Irs free file tax return 9 2. Irs free file tax return 7 2. Irs free file tax return 5 2. Irs free file tax return 3 2. Irs free file tax return 1 1. Irs free file tax return 9 1. Irs free file tax return 8 1. Irs free file tax return 6 1. Irs free file tax return 5 112 3. Irs free file tax return 0 2. Irs free file tax return 8 2. Irs free file tax return 6 2. Irs free file tax return 4 2. Irs free file tax return 2 2. Irs free file tax return 0 1. Irs free file tax return 9 1. Irs free file tax return 7 1. Irs free file tax return 5 1. Irs free file tax return 4 113 3. Irs free file tax return 0 2. Irs free file tax return 8 2. Irs free file tax return 6 2. Irs free file tax return 4 2. Irs free file tax return 2 2. Irs free file tax return 0 1. Irs free file tax return 8 1. Irs free file tax return 6 1. Irs free file tax return 5 1. Irs free file tax return 3 114 3. Irs free file tax return 0 2. Irs free file tax return 7 2. Irs free file tax return 5 2. Irs free file tax return 3 2. Irs free file tax return 1 1. Irs free file tax return 9 1. Irs free file tax return 8 1. Irs free file tax return 6 1. Irs free file tax return 4 1. Irs free file tax return 3 115+ 2. Irs free file tax return 9 2. Irs free file tax return 7 2. Irs free file tax return 5 2. Irs free file tax return 3 2. Irs free file tax return 1 1. Irs free file tax return 9 1. Irs free file tax return 7 1. Irs free file tax return 5 1. Irs free file tax return 4 1. Irs free file tax return 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. Irs free file tax return 5 1. Irs free file tax return 4 1. Irs free file tax return 3 1. Irs free file tax return 2 1. Irs free file tax return 1 1. Irs free file tax return 1         111 1. Irs free file tax return 4 1. Irs free file tax return 2 1. Irs free file tax return 1 1. Irs free file tax return 1 1. Irs free file tax return 0 1. Irs free file tax return 0         112 1. Irs free file tax return 3 1. Irs free file tax return 1 1. Irs free file tax return 0 1. Irs free file tax return 0 1. Irs free file tax return 0 1. Irs free file tax return 0         113 1. Irs free file tax return 2 1. Irs free file tax return 1 1. Irs free file tax return 0 1. Irs free file tax return 0 1. Irs free file tax return 0 1. Irs free file tax return 0         114 1. Irs free file tax return 1 1. Irs free file tax return 0 1. Irs free file tax return 0 1. Irs free file tax return 0 1. Irs free file tax return 0 1. Irs free file tax return 0         115+ 1. Irs free file tax return 1 1. Irs free file tax return 0 1. Irs free file tax return 0 1. Irs free file tax return 0 1. Irs free file tax return 0 1. Irs free file tax return 0         Appendix C. Irs free file tax return 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. Irs free file tax return 4 93 9. Irs free file tax return 6 71 26. Irs free file tax return 5 94 9. Irs free file tax return 1 72 25. Irs free file tax return 6 95 8. Irs free file tax return 6 73 24. Irs free file tax return 7 96 8. Irs free file tax return 1 74 23. Irs free file tax return 8 97 7. Irs free file tax return 6 75 22. Irs free file tax return 9 98 7. Irs free file tax return 1 76 22. Irs free file tax return 0 99 6. Irs free file tax return 7 77 21. Irs free file tax return 2 100 6. Irs free file tax return 3 78 20. Irs free file tax return 3 101 5. Irs free file tax return 9 79 19. Irs free file tax return 5 102 5. Irs free file tax return 5 80 18. Irs free file tax return 7 103 5. Irs free file tax return 2 81 17. Irs free file tax return 9 104 4. Irs free file tax return 9 82 17. Irs free file tax return 1 105 4. Irs free file tax return 5 83 16. Irs free file tax return 3 106 4. Irs free file tax return 2 84 15. Irs free file tax return 5 107 3. Irs free file tax return 9 85 14. Irs free file tax return 8 108 3. Irs free file tax return 7 86 14. Irs free file tax return 1 109 3. Irs free file tax return 4 87 13. Irs free file tax return 4 110 3. Irs free file tax return 1 88 12. Irs free file tax return 7 111 2. Irs free file tax return 9 89 12. Irs free file tax return 0 112 2. Irs free file tax return 6 90 11. Irs free file tax return 4 113 2. Irs free file tax return 4 91 10. Irs free file tax return 8 114 2. Irs free file tax return 1 92 10. Irs free file tax return 2 115 and over 1. 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