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Irs Gov 1040 Ez

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Irs Gov 1040 Ez

Irs gov 1040 ez 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 gov 1040 ez Appendix A — Summary Record of Traditional IRA(s) for 2013 and Worksheet for Determining Required Minimum Distributions. Irs gov 1040 ez Appendix B — Worksheets you use if you receive social security benefits and are subject to the IRA deduction phaseout rules. Irs gov 1040 ez A filled-in example is included. Irs gov 1040 ez Worksheet 1, Computation of Modified AGI. Irs gov 1040 ez Worksheet 2, Computation of Traditional IRA Deduction for 2013. Irs gov 1040 ez Worksheet 3, Computation of Taxable Social Security Benefits. Irs gov 1040 ez Comprehensive Example and completed worksheets. Irs gov 1040 ez Appendix C — Life Expectancy Tables. Irs gov 1040 ez 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 gov 1040 ez Table I (Single Life Expectancy). Irs gov 1040 ez Table II (Joint Life and Last Survivor Expectancy). Irs gov 1040 ez Table III (Uniform Lifetime). Irs gov 1040 ez Appendix A. Irs gov 1040 ez Summary Record of Traditional IRA(s) for 2013   Name ______________________________________ I was □ covered □ not covered by my employer's retirement plan during the year. Irs gov 1040 ez 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 gov 1040 ez         2. Irs gov 1040 ez         3. Irs gov 1040 ez         4. Irs gov 1040 ez         5. Irs gov 1040 ez         6. Irs gov 1040 ez         7. Irs gov 1040 ez         8. Irs gov 1040 ez         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 gov 1040 ez             2. Irs gov 1040 ez             3. Irs gov 1040 ez             4. Irs gov 1040 ez             5. Irs gov 1040 ez             6. Irs gov 1040 ez             7. Irs gov 1040 ez             8. Irs gov 1040 ez             Total               Basis of all traditional IRAs for 2013 and earlier years (from Form 8606, line 14) $ Note. Irs gov 1040 ez You should keep copies of your income tax return, and Forms W-2, 8606, and 5498. Irs gov 1040 ez Appendix A. Irs gov 1040 ez (Continued) Worksheet for Determining Required Minimum Distributions 1. Irs gov 1040 ez Age 70½ 71½ 72½ 73½ 74½ 2. Irs gov 1040 ez Year age was reached           3. Irs gov 1040 ez Value of IRA at the close of business on  December 31 of the year immediately prior to the year on line 21           4. Irs gov 1040 ez Distribution period from Table III or life expectancy  from Life Expectancy Table I or Table II2           5. Irs gov 1040 ez Required distribution (divide line 3 by line 4)3                         1. Irs gov 1040 ez Age 75½ 76½ 77½ 78½ 79½ 2. Irs gov 1040 ez Year age was reached           3. Irs gov 1040 ez Value of IRA at the close of business on  December 31 of the year immediately prior to the year on line 21           4. Irs gov 1040 ez Distribution period from Table III or life expectancy from Life Expectancy Table I or Table II2           5. Irs gov 1040 ez Required distribution (divide line 3 by line 4)3                         1. Irs gov 1040 ez Age 80½ 81½ 82½ 83½ 84½ 2. Irs gov 1040 ez Year age was reached           3. Irs gov 1040 ez Value of IRA at the close of business on  December 31 of the year immediately prior to the year on line 21           4. Irs gov 1040 ez Distribution period from Table III or life expectancy from Life Expectancy Table I or Table II2           5. Irs gov 1040 ez Required distribution (divide line 3 by line 4)3                         1. Irs gov 1040 ez Age 85½ 86½ 87½ 88½ 89½ 2. Irs gov 1040 ez Year age was reached           3. Irs gov 1040 ez Value of IRA at the close of business on  December 31 of the year immediately prior to the year on line 21           4. Irs gov 1040 ez Distribution period from Table III or life expectancy from Life Expectancy Table I or Table II2           5. Irs gov 1040 ez 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 gov 1040 ez 2Use the appropriate life expectancy or distribution period for each year and for each IRA. Irs gov 1040 ez 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 gov 1040 ez You can, however, withdraw the total from one IRA or from more than one IRA. Irs gov 1040 ez Appendix B. Irs gov 1040 ez 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 gov 1040 ez (See Are You Covered by an Employer Plan? in chapter 1. Irs gov 1040 ez )  Use Worksheet 1 to figure your modified adjusted gross income. Irs gov 1040 ez This amount is needed in the computation of your IRA deduction, if any, which is figured using Worksheet 2. Irs gov 1040 ez   The IRA deduction figured using Worksheet 2 is entered on your tax return. Irs gov 1040 ez Worksheet 1 Computation of Modified AGI (For use only by taxpayers who receive social security benefits)   Filing Status — Check only one box:  □ A. Irs gov 1040 ez Married filing jointly  □ B. Irs gov 1040 ez Single, Head of Household, Qualifying Widow(er), or Married filing separately and  lived apart from your spouse during the entire year  □ C. Irs gov 1040 ez Married filing separately and lived with your spouse at any time during the year     1. Irs gov 1040 ez 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 gov 1040 ez )  1. Irs gov 1040 ez   2. Irs gov 1040 ez Enter the amount in box 5 of all Forms SSA-1099 and Forms RRB-1099  2. Irs gov 1040 ez   3. Irs gov 1040 ez Enter one-half of line 2  3. Irs gov 1040 ez   4. Irs gov 1040 ez Enter the amount of any foreign earned income exclusion, foreign housing exclusion, U. Irs gov 1040 ez S. Irs gov 1040 ez 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 gov 1040 ez   5. Irs gov 1040 ez Enter the amount of any tax-exempt interest reported on line 8b of Form 1040 or 1040A  5. Irs gov 1040 ez   6. Irs gov 1040 ez Add lines 1, 3, 4, and 5  6. Irs gov 1040 ez   7. Irs gov 1040 ez Enter the amount listed below for your filing status. Irs gov 1040 ez $32,000 if you checked box A above. Irs gov 1040 ez $25,000 if you checked box B above. Irs gov 1040 ez $0 if you checked box C above. Irs gov 1040 ez  7. Irs gov 1040 ez   8. Irs gov 1040 ez Subtract line 7 from line 6. Irs gov 1040 ez If zero or less, enter -0- on this line  8. Irs gov 1040 ez   9. Irs gov 1040 ez If line 8 is zero, skip to line 17, enter -0-, and continue with line 18. Irs gov 1040 ez   If line 8 is more than zero, enter the amount listed below for your filing status. Irs gov 1040 ez $12,000 if you checked box A above. Irs gov 1040 ez $9,000 if you checked box B above. Irs gov 1040 ez $0 if you checked box C above  9. Irs gov 1040 ez   10. Irs gov 1040 ez Subtract line 9 from line 8. Irs gov 1040 ez If zero or less, enter -0-  10. Irs gov 1040 ez   11. Irs gov 1040 ez Enter the smaller of line 8 or line 9  11. Irs gov 1040 ez   12. Irs gov 1040 ez Enter one-half of line 11  12. Irs gov 1040 ez   13. Irs gov 1040 ez Enter the smaller of line 3 or line 12  13. Irs gov 1040 ez   14. Irs gov 1040 ez Multiply line 10 by . Irs gov 1040 ez 85. Irs gov 1040 ez If line 10 is zero, enter -0-  14. Irs gov 1040 ez   15. Irs gov 1040 ez Add lines 13 and 14  15. Irs gov 1040 ez   16. Irs gov 1040 ez Multiply line 2 by . Irs gov 1040 ez 85  16. Irs gov 1040 ez   17. Irs gov 1040 ez Taxable benefits to be included in modified AGI for traditional IRA deduction purposes. Irs gov 1040 ez  Enter the smaller of line 15 or line 16  17. Irs gov 1040 ez   18. Irs gov 1040 ez 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 gov 1040 ez   19. Irs gov 1040 ez Modified AGI for determining your reduced traditional IRA deduction — add lines 1, 17, and 18. Irs gov 1040 ez Enter here and on line 2 of Worksheet 2, next  19. Irs gov 1040 ez   Appendix B. Irs gov 1040 ez (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 gov 1040 ez . Irs gov 1040 ez . Irs gov 1040 ez AND your modified AGI is over . Irs gov 1040 ez . Irs gov 1040 ez . Irs gov 1040 ez THEN enter on line 1 below . Irs gov 1040 ez . Irs gov 1040 ez . Irs gov 1040 ez                 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 gov 1040 ez Skip this worksheet, proceed to Worksheet 3, and enter your IRA deduction on line 2 of Worksheet 3. Irs gov 1040 ez  **If you did not live with your spouse at any time during the year, consider your filing status as single. Irs gov 1040 ez  Note. Irs gov 1040 ez 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 gov 1040 ez               1. Irs gov 1040 ez Enter the applicable amount from above 1. Irs gov 1040 ez   2. Irs gov 1040 ez Enter your modified AGI from Worksheet 1, line 19 2. Irs gov 1040 ez     Note. Irs gov 1040 ez If line 2 is equal to or more than the amount on line 1, stop here; your traditional IRA contributions are not deductible. Irs gov 1040 ez Proceed to Worksheet 3. Irs gov 1040 ez     3. Irs gov 1040 ez Subtract line 2 from line 1 3. Irs gov 1040 ez   4. Irs gov 1040 ez Multiply line 3 by the percentage below that applies to you. Irs gov 1040 ez If the result is not a multiple of $10, round it to the next highest multiple of $10. Irs gov 1040 ez (For example, $611. Irs gov 1040 ez 40 is rounded to $620. Irs gov 1040 ez ) However, if the result is less than $200, enter $200. Irs gov 1040 ez       Married filing jointly or qualifying widow(er) and you are covered by an employer plan, multiply line 3 by 27. Irs gov 1040 ez 5%  (. Irs gov 1040 ez 275) (by 32. Irs gov 1040 ez 5% (. Irs gov 1040 ez 325) if you are age 50 or older). Irs gov 1040 ez All others, multiply line 3 by 55% (. Irs gov 1040 ez 55) (by 65% (. Irs gov 1040 ez 65) if you are age 50 or older). Irs gov 1040 ez 4. Irs gov 1040 ez   5. Irs gov 1040 ez 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 gov 1040 ez 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 gov 1040 ez   6. Irs gov 1040 ez 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 gov 1040 ez   7. Irs gov 1040 ez Deduction. Irs gov 1040 ez Compare lines 4, 5, and 6. Irs gov 1040 ez Enter the smallest amount here (or a smaller amount if you choose). Irs gov 1040 ez Enter this amount on the Form 1040 or 1040A line for your IRA. Irs gov 1040 ez (If the amount on line 6 is more than the amount on line 7, complete line 8. Irs gov 1040 ez ) 7. Irs gov 1040 ez   8. Irs gov 1040 ez Nondeductible contributions. Irs gov 1040 ez Subtract line 7 from line 5 or 6, whichever is smaller. Irs gov 1040 ez Enter the result here and on line 1 of your Form 8606, Nondeductible IRAs. Irs gov 1040 ez 8. Irs gov 1040 ez   Appendix B. Irs gov 1040 ez (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 gov 1040 ez Married filing jointly                   □ B. Irs gov 1040 ez Single, Head of Household, Qualifying Widow(er), or Married filing separately  and lived apart from your spouse during the entire year                   □ C. Irs gov 1040 ez Married filing separately and lived with your spouse at any time during the  year             1. Irs gov 1040 ez 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 gov 1040 ez ) 1. Irs gov 1040 ez   2. Irs gov 1040 ez Deduction(s) from line 7 of Worksheet(s) 2 2. Irs gov 1040 ez   3. Irs gov 1040 ez Subtract line 2 from line 1 3. Irs gov 1040 ez   4. Irs gov 1040 ez Enter amount in box 5 of all Forms SSA-1099 and Forms RRB-1099 4. Irs gov 1040 ez   5. Irs gov 1040 ez Enter one-half of line 4 5. Irs gov 1040 ez   6. Irs gov 1040 ez Enter the amount of any foreign earned income exclusion, foreign housing exclusion, exclusion of income from U. Irs gov 1040 ez S. Irs gov 1040 ez 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 gov 1040 ez   7. Irs gov 1040 ez Enter the amount of any tax-exempt interest reported on line 8b of Form 1040 or 1040A 7. Irs gov 1040 ez   8. Irs gov 1040 ez Add lines 3, 5, 6, and 7 8. Irs gov 1040 ez   9. Irs gov 1040 ez Enter the amount listed below for your filing status. Irs gov 1040 ez $32,000 if you checked box A above. Irs gov 1040 ez $25,000 if you checked box B above. Irs gov 1040 ez $0 if you checked box C above. Irs gov 1040 ez 9. Irs gov 1040 ez   10. Irs gov 1040 ez Subtract line 9 from line 8. Irs gov 1040 ez If zero or less, enter -0- on this line. Irs gov 1040 ez 10. Irs gov 1040 ez   11. Irs gov 1040 ez If line 10 is zero, stop here. Irs gov 1040 ez None of your social security benefits are taxable. Irs gov 1040 ez  If line 10 is more than zero, enter the amount listed below for your filing status. Irs gov 1040 ez $12,000 if you checked box A above. Irs gov 1040 ez $9,000 if you checked box B above. Irs gov 1040 ez $0 if you checked box C above. Irs gov 1040 ez 11. Irs gov 1040 ez   12. Irs gov 1040 ez Subtract line 11 from line 10. Irs gov 1040 ez If zero or less, enter -0- 12. Irs gov 1040 ez   13. Irs gov 1040 ez Enter the smaller of line 10 or line 11 13. Irs gov 1040 ez   14. Irs gov 1040 ez Enter one-half of line 13 . Irs gov 1040 ez 14. Irs gov 1040 ez   15. Irs gov 1040 ez Enter the smaller of line 5 or line 14 15. Irs gov 1040 ez   16. Irs gov 1040 ez Multiply line 12 by . Irs gov 1040 ez 85. Irs gov 1040 ez If line 12 is zero, enter -0- 16. Irs gov 1040 ez   17. Irs gov 1040 ez Add lines 15 and 16 17. Irs gov 1040 ez   18. Irs gov 1040 ez Multiply line 4 by . Irs gov 1040 ez 85 18. Irs gov 1040 ez   19. Irs gov 1040 ez Taxable social security benefits. Irs gov 1040 ez Enter the smaller of line 17 or line 18 19. Irs gov 1040 ez   Appendix B. Irs gov 1040 ez (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 gov 1040 ez He is 65 years old and had 2013 wages of $89,500. Irs gov 1040 ez His wife did not work in 2013. Irs gov 1040 ez He also received social security benefits of $12,000 and made a $6,000 contribution to his traditional IRA for the year. Irs gov 1040 ez He had no foreign income, no tax-exempt interest, and no adjustments to income on lines 23 through 36 on his Form 1040. Irs gov 1040 ez He participated in a section 401(k) retirement plan at work. Irs gov 1040 ez  John completes worksheets 1 and 2. Irs gov 1040 ez Worksheet 2 shows that his 2013 IRA deduction is $4,980. Irs gov 1040 ez 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 gov 1040 ez  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 gov 1040 ez Worksheet 1 Computation of Modified AGI (For use only by taxpayers who receive social security benefits)   Filing Status — Check only one box:  ☑ A. Irs gov 1040 ez Married filing jointly  □ B. Irs gov 1040 ez Single, Head of Household, Qualifying Widow(er), or Married filing separately and lived apart from your spouse during the entire year  □ C. Irs gov 1040 ez Married filing separately and lived with your spouse at any time during the year     1. Irs gov 1040 ez 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 gov 1040 ez ) 1. Irs gov 1040 ez 89,500 2. Irs gov 1040 ez Enter the amount in box 5 of all Forms SSA-1099 and Forms RRB-1099 2. Irs gov 1040 ez 12,000 3. Irs gov 1040 ez Enter one-half of line 2 3. Irs gov 1040 ez 6,000 4. Irs gov 1040 ez Enter the amount of any foreign earned income exclusion, foreign housing exclusion, U. Irs gov 1040 ez S. Irs gov 1040 ez 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 gov 1040 ez 0 5. Irs gov 1040 ez Enter the amount of any tax-exempt interest reported on line 8b of Form 1040 or 1040A 5. Irs gov 1040 ez 0 6. Irs gov 1040 ez Add lines 1, 3, 4, and 5 6. Irs gov 1040 ez 95,500 7. Irs gov 1040 ez Enter the amount listed below for your filing status. Irs gov 1040 ez $32,000 if you checked box A above. Irs gov 1040 ez $25,000 if you checked box B above. Irs gov 1040 ez $0 if you checked box C above. Irs gov 1040 ez 7. Irs gov 1040 ez 32,000 8. Irs gov 1040 ez Subtract line 7 from line 6. Irs gov 1040 ez If zero or less, enter -0- on this line 8. Irs gov 1040 ez 63,500 9. Irs gov 1040 ez If line 8 is zero, skip to line 17, enter -0-, and continue with line 18. Irs gov 1040 ez   If line 8 is more than zero, enter the amount listed below for your filing status. Irs gov 1040 ez $12,000 if you checked box A above. Irs gov 1040 ez $9,000 if you checked box B above. Irs gov 1040 ez $0 if you checked box C above 9. Irs gov 1040 ez 12,000 10. Irs gov 1040 ez Subtract line 9 from line 8. Irs gov 1040 ez If zero or less, enter -0- 10. Irs gov 1040 ez 51,500 11. Irs gov 1040 ez Enter the smaller of line 8 or line 9 11. Irs gov 1040 ez 12,000 12. Irs gov 1040 ez Enter one-half of line 11 12. Irs gov 1040 ez 6,000 13. Irs gov 1040 ez Enter the smaller of line 3 or line 12 13. Irs gov 1040 ez 6,000 14. Irs gov 1040 ez Multiply line 10 by . Irs gov 1040 ez 85. Irs gov 1040 ez If line 10 is zero, enter -0- 14. Irs gov 1040 ez 43,775 15. Irs gov 1040 ez Add lines 13 and 14 15. Irs gov 1040 ez 49,775 16. Irs gov 1040 ez Multiply line 2 by . Irs gov 1040 ez 85 16. Irs gov 1040 ez 10,200 17. Irs gov 1040 ez Taxable benefits to be included in modified AGI for traditional IRA deduction purposes. Irs gov 1040 ez  Enter the smaller of line 15 or line 16 17. Irs gov 1040 ez 10,200 18. Irs gov 1040 ez 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 gov 1040 ez 0 19. Irs gov 1040 ez Modified AGI for determining your reduced traditional IRA deduction — add lines 1, 17, and 18. Irs gov 1040 ez Enter here and on line 2 of Worksheet 2, next 19. Irs gov 1040 ez 99,700 Appendix B. Irs gov 1040 ez (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 gov 1040 ez . Irs gov 1040 ez . Irs gov 1040 ez AND your modified AGI is over . Irs gov 1040 ez . Irs gov 1040 ez . Irs gov 1040 ez THEN enter on line 1 below . Irs gov 1040 ez . Irs gov 1040 ez . Irs gov 1040 ez                 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 gov 1040 ez Skip this worksheet, proceed to Worksheet 3, and enter your IRA deduction on line 2 of Worksheet 3. Irs gov 1040 ez  **If you did not live with your spouse at any time during the year, consider your filing status as single. Irs gov 1040 ez  Note. Irs gov 1040 ez 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 gov 1040 ez               1. Irs gov 1040 ez Enter the applicable amount from above 1. Irs gov 1040 ez 115,000 2. Irs gov 1040 ez Enter your modified AGI from Worksheet 1, line 19 2. Irs gov 1040 ez 99,700   Note. Irs gov 1040 ez If line 2 is equal to or more than the amount on line 1, stop here; your traditional IRA contributions are not deductible. Irs gov 1040 ez Proceed to Worksheet 3. Irs gov 1040 ez     3. Irs gov 1040 ez Subtract line 2 from line 1 3. Irs gov 1040 ez 15,300 4. Irs gov 1040 ez Multiply line 3 by the percentage below that applies to you. Irs gov 1040 ez If the result is not a multiple of $10, round it to the next highest multiple of $10. Irs gov 1040 ez (For example, $611. Irs gov 1040 ez 40 is rounded to $620. Irs gov 1040 ez ) However, if the result is less than $200, enter $200. Irs gov 1040 ez       Married filing jointly or qualifying widow(er) and you are covered by an employer plan, multiply line 3 by 27. Irs gov 1040 ez 5%  (. Irs gov 1040 ez 275) (by 32. Irs gov 1040 ez 5% (. Irs gov 1040 ez 325) if you are age 50 or older). Irs gov 1040 ez All others, multiply line 3 by 55% (. Irs gov 1040 ez 55) (by 65% (. Irs gov 1040 ez 65) if you are age 50 or older). Irs gov 1040 ez 4. Irs gov 1040 ez 4,980 5. Irs gov 1040 ez 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 gov 1040 ez 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 gov 1040 ez 89,500 6. Irs gov 1040 ez 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 gov 1040 ez 6,000 7. Irs gov 1040 ez Deduction. Irs gov 1040 ez Compare lines 4, 5, and 6. Irs gov 1040 ez Enter the smallest amount here (or a smaller amount if you choose). Irs gov 1040 ez Enter this amount on the Form 1040 or 1040A line for your IRA. Irs gov 1040 ez (If the amount on line 6 is more than the amount on line 7, complete line 8. Irs gov 1040 ez ) 7. Irs gov 1040 ez 4,980 8. Irs gov 1040 ez Nondeductible contributions. Irs gov 1040 ez Subtract line 7 from line 5 or 6, whichever is smaller. Irs gov 1040 ez Enter the result here and on line 1 of your Form 8606, Nondeductible IRAs. Irs gov 1040 ez 8. Irs gov 1040 ez 1,020 Appendix B. Irs gov 1040 ez (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 gov 1040 ez Married filing jointly                   □ B. Irs gov 1040 ez Single, Head of Household, Qualifying Widow(er), or Married filing separately  and lived apart from your spouse during the entire year                   □ C. Irs gov 1040 ez Married filing separately and lived with your spouse at any time during the  year             1. Irs gov 1040 ez 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 gov 1040 ez ) 1. Irs gov 1040 ez 89,500 2. Irs gov 1040 ez Deduction(s) from line 7 of Worksheet(s) 2 2. Irs gov 1040 ez 4,980 3. Irs gov 1040 ez Subtract line 2 from line 1 3. Irs gov 1040 ez 84,520 4. Irs gov 1040 ez Enter amount in box 5 of all Forms SSA-1099 and Forms RRB-1099 4. Irs gov 1040 ez 12,000 5. Irs gov 1040 ez Enter one-half of line 4 5. Irs gov 1040 ez 6,000 6. Irs gov 1040 ez Enter the amount of any foreign earned income exclusion, foreign housing exclusion, exclusion of income from U. Irs gov 1040 ez S. Irs gov 1040 ez 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 gov 1040 ez 0 7. Irs gov 1040 ez Enter the amount of any tax-exempt interest reported on line 8b of Form 1040 or 1040A 7. Irs gov 1040 ez 0 8. Irs gov 1040 ez Add lines 3, 5, 6, and 7 8. Irs gov 1040 ez 90,520 9. Irs gov 1040 ez Enter the amount listed below for your filing status. Irs gov 1040 ez $32,000 if you checked box A above. Irs gov 1040 ez $25,000 if you checked box B above. Irs gov 1040 ez $0 if you checked box C above. Irs gov 1040 ez 9. Irs gov 1040 ez 32,000 10. Irs gov 1040 ez Subtract line 9 from line 8. Irs gov 1040 ez If zero or less, enter -0- on this line. Irs gov 1040 ez 10. Irs gov 1040 ez 58,520 11. Irs gov 1040 ez If line 10 is zero, stop here. Irs gov 1040 ez None of your social security benefits are taxable. Irs gov 1040 ez  If line 10 is more than zero, enter the amount listed below for your filing status. Irs gov 1040 ez $12,000 if you checked box A above. Irs gov 1040 ez $9,000 if you checked box B above. Irs gov 1040 ez $0 if you checked box C above. Irs gov 1040 ez 11. Irs gov 1040 ez 12,000 12. Irs gov 1040 ez Subtract line 11 from line 10. Irs gov 1040 ez If zero or less, enter -0- 12. Irs gov 1040 ez 46,520 13. Irs gov 1040 ez Enter the smaller of line 10 or line 11 13. Irs gov 1040 ez 12,000 14. Irs gov 1040 ez Enter one-half of line 13 . Irs gov 1040 ez 14. Irs gov 1040 ez 6,000 15. Irs gov 1040 ez Enter the smaller of line 5 or line 14 15. Irs gov 1040 ez 6,000 16. Irs gov 1040 ez Multiply line 12 by . Irs gov 1040 ez 85. Irs gov 1040 ez If line 12 is zero, enter -0- 16. Irs gov 1040 ez 39,542 17. Irs gov 1040 ez Add lines 15 and 16 17. Irs gov 1040 ez 45,542 18. Irs gov 1040 ez Multiply line 4 by . Irs gov 1040 ez 85 18. Irs gov 1040 ez 10,200 19. Irs gov 1040 ez Taxable social security benefits. Irs gov 1040 ez Enter the smaller of line 17 or line 18 19. Irs gov 1040 ez 10,200 Appendix C. Irs gov 1040 ez Life Expectancy Tables   Table I (Single Life Expectancy) (For Use by Beneficiaries)         Age Life Expectancy Age Life Expectancy 0 82. Irs gov 1040 ez 4 28 55. Irs gov 1040 ez 3 1 81. Irs gov 1040 ez 6 29 54. Irs gov 1040 ez 3 2 80. Irs gov 1040 ez 6 30 53. Irs gov 1040 ez 3 3 79. Irs gov 1040 ez 7 31 52. Irs gov 1040 ez 4 4 78. Irs gov 1040 ez 7 32 51. Irs gov 1040 ez 4 5 77. Irs gov 1040 ez 7 33 50. Irs gov 1040 ez 4 6 76. Irs gov 1040 ez 7 34 49. Irs gov 1040 ez 4 7 75. Irs gov 1040 ez 8 35 48. Irs gov 1040 ez 5 8 74. Irs gov 1040 ez 8 36 47. Irs gov 1040 ez 5 9 73. Irs gov 1040 ez 8 37 46. Irs gov 1040 ez 5 10 72. Irs gov 1040 ez 8 38 45. Irs gov 1040 ez 6 11 71. Irs gov 1040 ez 8 39 44. Irs gov 1040 ez 6 12 70. Irs gov 1040 ez 8 40 43. Irs gov 1040 ez 6 13 69. Irs gov 1040 ez 9 41 42. Irs gov 1040 ez 7 14 68. Irs gov 1040 ez 9 42 41. Irs gov 1040 ez 7 15 67. Irs gov 1040 ez 9 43 40. Irs gov 1040 ez 7 16 66. Irs gov 1040 ez 9 44 39. Irs gov 1040 ez 8 17 66. Irs gov 1040 ez 0 45 38. Irs gov 1040 ez 8 18 65. Irs gov 1040 ez 0 46 37. Irs gov 1040 ez 9 19 64. Irs gov 1040 ez 0 47 37. Irs gov 1040 ez 0 20 63. Irs gov 1040 ez 0 48 36. Irs gov 1040 ez 0 21 62. Irs gov 1040 ez 1 49 35. Irs gov 1040 ez 1 22 61. Irs gov 1040 ez 1 50 34. Irs gov 1040 ez 2 23 60. Irs gov 1040 ez 1 51 33. Irs gov 1040 ez 3 24 59. Irs gov 1040 ez 1 52 32. Irs gov 1040 ez 3 25 58. Irs gov 1040 ez 2 53 31. Irs gov 1040 ez 4 26 57. Irs gov 1040 ez 2 54 30. Irs gov 1040 ez 5 27 56. Irs gov 1040 ez 2 55 29. Irs gov 1040 ez 6 Appendix C. Irs gov 1040 ez (Continued)   Table I (Single Life Expectancy) (For Use by Beneficiaries)         Age Life Expectancy Age Life Expectancy 56 28. Irs gov 1040 ez 7 84 8. Irs gov 1040 ez 1 57 27. Irs gov 1040 ez 9 85 7. Irs gov 1040 ez 6 58 27. Irs gov 1040 ez 0 86 7. Irs gov 1040 ez 1 59 26. Irs gov 1040 ez 1 87 6. Irs gov 1040 ez 7 60 25. Irs gov 1040 ez 2 88 6. Irs gov 1040 ez 3 61 24. Irs gov 1040 ez 4 89 5. Irs gov 1040 ez 9 62 23. Irs gov 1040 ez 5 90 5. Irs gov 1040 ez 5 63 22. Irs gov 1040 ez 7 91 5. Irs gov 1040 ez 2 64 21. Irs gov 1040 ez 8 92 4. Irs gov 1040 ez 9 65 21. Irs gov 1040 ez 0 93 4. Irs gov 1040 ez 6 66 20. Irs gov 1040 ez 2 94 4. Irs gov 1040 ez 3 67 19. Irs gov 1040 ez 4 95 4. Irs gov 1040 ez 1 68 18. Irs gov 1040 ez 6 96 3. Irs gov 1040 ez 8 69 17. Irs gov 1040 ez 8 97 3. Irs gov 1040 ez 6 70 17. Irs gov 1040 ez 0 98 3. Irs gov 1040 ez 4 71 16. Irs gov 1040 ez 3 99 3. Irs gov 1040 ez 1 72 15. Irs gov 1040 ez 5 100 2. Irs gov 1040 ez 9 73 14. Irs gov 1040 ez 8 101 2. Irs gov 1040 ez 7 74 14. Irs gov 1040 ez 1 102 2. Irs gov 1040 ez 5 75 13. Irs gov 1040 ez 4 103 2. Irs gov 1040 ez 3 76 12. Irs gov 1040 ez 7 104 2. Irs gov 1040 ez 1 77 12. Irs gov 1040 ez 1 105 1. Irs gov 1040 ez 9 78 11. Irs gov 1040 ez 4 106 1. Irs gov 1040 ez 7 79 10. Irs gov 1040 ez 8 107 1. Irs gov 1040 ez 5 80 10. Irs gov 1040 ez 2 108 1. Irs gov 1040 ez 4 81 9. Irs gov 1040 ez 7 109 1. Irs gov 1040 ez 2 82 9. Irs gov 1040 ez 1 110 1. Irs gov 1040 ez 1 83 8. Irs gov 1040 ez 6 111 and over 1. Irs gov 1040 ez 0 Appendix C. Irs gov 1040 ez 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 gov 1040 ez 1 69. Irs gov 1040 ez 6 69. Irs gov 1040 ez 1 68. Irs gov 1040 ez 7 68. Irs gov 1040 ez 3 67. Irs gov 1040 ez 9 67. Irs gov 1040 ez 5 67. Irs gov 1040 ez 2 66. Irs gov 1040 ez 9 66. Irs gov 1040 ez 6 21 69. Irs gov 1040 ez 6 69. Irs gov 1040 ez 1 68. Irs gov 1040 ez 6 68. Irs gov 1040 ez 2 67. Irs gov 1040 ez 7 67. Irs gov 1040 ez 3 66. Irs gov 1040 ez 9 66. Irs gov 1040 ez 6 66. Irs gov 1040 ez 2 65. Irs gov 1040 ez 9 22 69. Irs gov 1040 ez 1 68. Irs gov 1040 ez 6 68. Irs gov 1040 ez 1 67. Irs gov 1040 ez 6 67. Irs gov 1040 ez 2 66. Irs gov 1040 ez 7 66. Irs gov 1040 ez 3 65. Irs gov 1040 ez 9 65. Irs gov 1040 ez 6 65. Irs gov 1040 ez 2 23 68. Irs gov 1040 ez 7 68. Irs gov 1040 ez 2 67. Irs gov 1040 ez 6 67. Irs gov 1040 ez 1 66. Irs gov 1040 ez 6 66. Irs gov 1040 ez 2 65. Irs gov 1040 ez 7 65. Irs gov 1040 ez 3 64. Irs gov 1040 ez 9 64. Irs gov 1040 ez 6 24 68. Irs gov 1040 ez 3 67. Irs gov 1040 ez 7 67. Irs gov 1040 ez 2 66. Irs gov 1040 ez 6 66. Irs gov 1040 ez 1 65. Irs gov 1040 ez 6 65. Irs gov 1040 ez 2 64. Irs gov 1040 ez 7 64. Irs gov 1040 ez 3 63. Irs gov 1040 ez 9 25 67. Irs gov 1040 ez 9 67. Irs gov 1040 ez 3 66. Irs gov 1040 ez 7 66. Irs gov 1040 ez 2 65. Irs gov 1040 ez 6 65. Irs gov 1040 ez 1 64. Irs gov 1040 ez 6 64. Irs gov 1040 ez 2 63. Irs gov 1040 ez 7 63. Irs gov 1040 ez 3 26 67. Irs gov 1040 ez 5 66. Irs gov 1040 ez 9 66. Irs gov 1040 ez 3 65. Irs gov 1040 ez 7 65. Irs gov 1040 ez 2 64. Irs gov 1040 ez 6 64. Irs gov 1040 ez 1 63. Irs gov 1040 ez 6 63. Irs gov 1040 ez 2 62. Irs gov 1040 ez 8 27 67. Irs gov 1040 ez 2 66. Irs gov 1040 ez 6 65. Irs gov 1040 ez 9 65. Irs gov 1040 ez 3 64. Irs gov 1040 ez 7 64. Irs gov 1040 ez 2 63. Irs gov 1040 ez 6 63. Irs gov 1040 ez 1 62. Irs gov 1040 ez 7 62. Irs gov 1040 ez 2 28 66. Irs gov 1040 ez 9 66. Irs gov 1040 ez 2 65. Irs gov 1040 ez 6 64. Irs gov 1040 ez 9 64. Irs gov 1040 ez 3 63. Irs gov 1040 ez 7 63. Irs gov 1040 ez 2 62. Irs gov 1040 ez 7 62. Irs gov 1040 ez 1 61. Irs gov 1040 ez 7 29 66. Irs gov 1040 ez 6 65. Irs gov 1040 ez 9 65. Irs gov 1040 ez 2 64. Irs gov 1040 ez 6 63. Irs gov 1040 ez 9 63. Irs gov 1040 ez 3 62. Irs gov 1040 ez 8 62. Irs gov 1040 ez 2 61. Irs gov 1040 ez 7 61. Irs gov 1040 ez 2 30 66. Irs gov 1040 ez 3 65. Irs gov 1040 ez 6 64. Irs gov 1040 ez 9 64. Irs gov 1040 ez 2 63. Irs gov 1040 ez 6 62. Irs gov 1040 ez 9 62. Irs gov 1040 ez 3 61. Irs gov 1040 ez 8 61. Irs gov 1040 ez 2 60. Irs gov 1040 ez 7 31 66. Irs gov 1040 ez 1 65. Irs gov 1040 ez 3 64. Irs gov 1040 ez 6 63. Irs gov 1040 ez 9 63. Irs gov 1040 ez 2 62. Irs gov 1040 ez 6 62. Irs gov 1040 ez 0 61. Irs gov 1040 ez 4 60. Irs gov 1040 ez 8 60. Irs gov 1040 ez 2 32 65. Irs gov 1040 ez 8 65. Irs gov 1040 ez 1 64. Irs gov 1040 ez 3 63. Irs gov 1040 ez 6 62. Irs gov 1040 ez 9 62. Irs gov 1040 ez 2 61. Irs gov 1040 ez 6 61. Irs gov 1040 ez 0 60. Irs gov 1040 ez 4 59. Irs gov 1040 ez 8 33 65. Irs gov 1040 ez 6 64. Irs gov 1040 ez 8 64. Irs gov 1040 ez 1 63. Irs gov 1040 ez 3 62. Irs gov 1040 ez 6 61. Irs gov 1040 ez 9 61. Irs gov 1040 ez 3 60. Irs gov 1040 ez 6 60. Irs gov 1040 ez 0 59. Irs gov 1040 ez 4 34 65. Irs gov 1040 ez 4 64. Irs gov 1040 ez 6 63. Irs gov 1040 ez 8 63. Irs gov 1040 ez 1 62. Irs gov 1040 ez 3 61. Irs gov 1040 ez 6 60. Irs gov 1040 ez 9 60. Irs gov 1040 ez 3 59. Irs gov 1040 ez 6 59. Irs gov 1040 ez 0 35 65. Irs gov 1040 ez 2 64. Irs gov 1040 ez 4 63. Irs gov 1040 ez 6 62. Irs gov 1040 ez 8 62. Irs gov 1040 ez 1 61. Irs gov 1040 ez 4 60. Irs gov 1040 ez 6 59. Irs gov 1040 ez 9 59. Irs gov 1040 ez 3 58. Irs gov 1040 ez 6 36 65. Irs gov 1040 ez 0 64. Irs gov 1040 ez 2 63. Irs gov 1040 ez 4 62. Irs gov 1040 ez 6 61. Irs gov 1040 ez 9 61. Irs gov 1040 ez 1 60. Irs gov 1040 ez 4 59. Irs gov 1040 ez 6 59. Irs gov 1040 ez 0 58. Irs gov 1040 ez 3 37 64. Irs gov 1040 ez 9 64. Irs gov 1040 ez 0 63. Irs gov 1040 ez 2 62. Irs gov 1040 ez 4 61. Irs gov 1040 ez 6 60. Irs gov 1040 ez 9 60. Irs gov 1040 ez 1 59. Irs gov 1040 ez 4 58. Irs gov 1040 ez 7 58. Irs gov 1040 ez 0 38 64. Irs gov 1040 ez 7 63. Irs gov 1040 ez 9 63. Irs gov 1040 ez 0 62. Irs gov 1040 ez 2 61. Irs gov 1040 ez 4 60. Irs gov 1040 ez 6 59. Irs gov 1040 ez 9 59. Irs gov 1040 ez 1 58. Irs gov 1040 ez 4 57. Irs gov 1040 ez 7 39 64. Irs gov 1040 ez 6 63. Irs gov 1040 ez 7 62. Irs gov 1040 ez 9 62. Irs gov 1040 ez 1 61. Irs gov 1040 ez 2 60. Irs gov 1040 ez 4 59. Irs gov 1040 ez 6 58. Irs gov 1040 ez 9 58. Irs gov 1040 ez 1 57. Irs gov 1040 ez 4 40 64. Irs gov 1040 ez 4 63. Irs gov 1040 ez 6 62. Irs gov 1040 ez 7 61. Irs gov 1040 ez 9 61. Irs gov 1040 ez 1 60. Irs gov 1040 ez 2 59. Irs gov 1040 ez 4 58. Irs gov 1040 ez 7 57. Irs gov 1040 ez 9 57. Irs gov 1040 ez 1 41 64. Irs gov 1040 ez 3 63. Irs gov 1040 ez 5 62. Irs gov 1040 ez 6 61. Irs gov 1040 ez 7 60. Irs gov 1040 ez 9 60. Irs gov 1040 ez 1 59. Irs gov 1040 ez 3 58. Irs gov 1040 ez 5 57. Irs gov 1040 ez 7 56. Irs gov 1040 ez 9 42 64. Irs gov 1040 ez 2 63. Irs gov 1040 ez 3 62. Irs gov 1040 ez 5 61. Irs gov 1040 ez 6 60. Irs gov 1040 ez 8 59. Irs gov 1040 ez 9 59. Irs gov 1040 ez 1 58. Irs gov 1040 ez 3 57. Irs gov 1040 ez 5 56. Irs gov 1040 ez 7 43 64. Irs gov 1040 ez 1 63. Irs gov 1040 ez 2 62. Irs gov 1040 ez 4 61. Irs gov 1040 ez 5 60. Irs gov 1040 ez 6 59. Irs gov 1040 ez 8 58. Irs gov 1040 ez 9 58. Irs gov 1040 ez 1 57. Irs gov 1040 ez 3 56. Irs gov 1040 ez 5 44 64. Irs gov 1040 ez 0 63. Irs gov 1040 ez 1 62. Irs gov 1040 ez 2 61. Irs gov 1040 ez 4 60. Irs gov 1040 ez 5 59. Irs gov 1040 ez 6 58. Irs gov 1040 ez 8 57. Irs gov 1040 ez 9 57. Irs gov 1040 ez 1 56. Irs gov 1040 ez 3 45 64. Irs gov 1040 ez 0 63. Irs gov 1040 ez 0 62. Irs gov 1040 ez 2 61. Irs gov 1040 ez 3 60. Irs gov 1040 ez 4 59. Irs gov 1040 ez 5 58. Irs gov 1040 ez 6 57. Irs gov 1040 ez 8 56. Irs gov 1040 ez 9 56. Irs gov 1040 ez 1 46 63. Irs gov 1040 ez 9 63. Irs gov 1040 ez 0 62. Irs gov 1040 ez 1 61. Irs gov 1040 ez 2 60. Irs gov 1040 ez 3 59. Irs gov 1040 ez 4 58. Irs gov 1040 ez 5 57. Irs gov 1040 ez 7 56. Irs gov 1040 ez 8 56. Irs gov 1040 ez 0 47 63. Irs gov 1040 ez 8 62. Irs gov 1040 ez 9 62. Irs gov 1040 ez 0 61. Irs gov 1040 ez 1 60. Irs gov 1040 ez 2 59. Irs gov 1040 ez 3 58. Irs gov 1040 ez 4 57. Irs gov 1040 ez 5 56. Irs gov 1040 ez 7 55. Irs gov 1040 ez 8 48 63. Irs gov 1040 ez 7 62. Irs gov 1040 ez 8 61. Irs gov 1040 ez 9 61. Irs gov 1040 ez 0 60. Irs gov 1040 ez 1 59. Irs gov 1040 ez 2 58. Irs gov 1040 ez 3 57. Irs gov 1040 ez 4 56. Irs gov 1040 ez 5 55. Irs gov 1040 ez 7 49 63. Irs gov 1040 ez 7 62. Irs gov 1040 ez 8 61. Irs gov 1040 ez 8 60. Irs gov 1040 ez 9 60. Irs gov 1040 ez 0 59. Irs gov 1040 ez 1 58. Irs gov 1040 ez 2 57. Irs gov 1040 ez 3 56. Irs gov 1040 ez 4 55. Irs gov 1040 ez 6 50 63. Irs gov 1040 ez 6 62. Irs gov 1040 ez 7 61. Irs gov 1040 ez 8 60. Irs gov 1040 ez 8 59. Irs gov 1040 ez 9 59. Irs gov 1040 ez 0 58. Irs gov 1040 ez 1 57. Irs gov 1040 ez 2 56. Irs gov 1040 ez 3 55. Irs gov 1040 ez 4 51 63. Irs gov 1040 ez 6 62. Irs gov 1040 ez 6 61. Irs gov 1040 ez 7 60. Irs gov 1040 ez 8 59. Irs gov 1040 ez 9 58. Irs gov 1040 ez 9 58. Irs gov 1040 ez 0 57. Irs gov 1040 ez 1 56. Irs gov 1040 ez 2 55. Irs gov 1040 ez 3 52 63. Irs gov 1040 ez 5 62. Irs gov 1040 ez 6 61. Irs gov 1040 ez 7 60. Irs gov 1040 ez 7 59. Irs gov 1040 ez 8 58. Irs gov 1040 ez 9 58. Irs gov 1040 ez 0 57. Irs gov 1040 ez 1 56. Irs gov 1040 ez 1 55. Irs gov 1040 ez 2 53 63. Irs gov 1040 ez 5 62. Irs gov 1040 ez 5 61. Irs gov 1040 ez 6 60. Irs gov 1040 ez 7 59. Irs gov 1040 ez 7 58. Irs gov 1040 ez 8 57. Irs gov 1040 ez 9 57. Irs gov 1040 ez 0 56. Irs gov 1040 ez 1 55. Irs gov 1040 ez 2 54 63. Irs gov 1040 ez 5 62. Irs gov 1040 ez 5 61. Irs gov 1040 ez 6 60. Irs gov 1040 ez 6 59. Irs gov 1040 ez 7 58. Irs gov 1040 ez 8 57. Irs gov 1040 ez 8 56. Irs gov 1040 ez 9 56. Irs gov 1040 ez 0 55. Irs gov 1040 ez 1 55 63. Irs gov 1040 ez 4 62. Irs gov 1040 ez 5 61. Irs gov 1040 ez 5 60. Irs gov 1040 ez 6 59. Irs gov 1040 ez 6 58. Irs gov 1040 ez 7 57. Irs gov 1040 ez 8 56. Irs gov 1040 ez 8 55. Irs gov 1040 ez 9 55. Irs gov 1040 ez 0 56 63. Irs gov 1040 ez 4 62. Irs gov 1040 ez 4 61. Irs gov 1040 ez 5 60. Irs gov 1040 ez 5 59. Irs gov 1040 ez 6 58. Irs gov 1040 ez 7 57. Irs gov 1040 ez 7 56. Irs gov 1040 ez 8 55. Irs gov 1040 ez 9 54. Irs gov 1040 ez 9 57 63. Irs gov 1040 ez 4 62. Irs gov 1040 ez 4 61. Irs gov 1040 ez 5 60. Irs gov 1040 ez 5 59. Irs gov 1040 ez 6 58. Irs gov 1040 ez 6 57. Irs gov 1040 ez 7 56. Irs gov 1040 ez 7 55. Irs gov 1040 ez 8 54. Irs gov 1040 ez 9 58 63. Irs gov 1040 ez 3 62. Irs gov 1040 ez 4 61. Irs gov 1040 ez 4 60. Irs gov 1040 ez 5 59. Irs gov 1040 ez 5 58. Irs gov 1040 ez 6 57. Irs gov 1040 ez 6 56. Irs gov 1040 ez 7 55. Irs gov 1040 ez 8 54. Irs gov 1040 ez 8 59 63. Irs gov 1040 ez 3 62. Irs gov 1040 ez 3 61. Irs gov 1040 ez 4 60. Irs gov 1040 ez 4 59. Irs gov 1040 ez 5 58. Irs gov 1040 ez 5 57. Irs gov 1040 ez 6 56. Irs gov 1040 ez 7 55. Irs gov 1040 ez 7 54. Irs gov 1040 ez 8 Appendix C. Irs gov 1040 ez (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 gov 1040 ez 3 62. Irs gov 1040 ez 3 61. Irs gov 1040 ez 4 60. Irs gov 1040 ez 4 59. Irs gov 1040 ez 5 58. Irs gov 1040 ez 5 57. Irs gov 1040 ez 6 56. Irs gov 1040 ez 6 55. Irs gov 1040 ez 7 54. Irs gov 1040 ez 7 61 63. Irs gov 1040 ez 3 62. Irs gov 1040 ez 3 61. Irs gov 1040 ez 3 60. Irs gov 1040 ez 4 59. Irs gov 1040 ez 4 58. Irs gov 1040 ez 5 57. Irs gov 1040 ez 5 56. Irs gov 1040 ez 6 55. Irs gov 1040 ez 6 54. Irs gov 1040 ez 7 62 63. Irs gov 1040 ez 2 62. Irs gov 1040 ez 3 61. Irs gov 1040 ez 3 60. Irs gov 1040 ez 4 59. Irs gov 1040 ez 4 58. Irs gov 1040 ez 4 57. Irs gov 1040 ez 5 56. Irs gov 1040 ez 5 55. Irs gov 1040 ez 6 54. Irs gov 1040 ez 7 63 63. Irs gov 1040 ez 2 62. Irs gov 1040 ez 3 61. Irs gov 1040 ez 3 60. Irs gov 1040 ez 3 59. Irs gov 1040 ez 4 58. Irs gov 1040 ez 4 57. Irs gov 1040 ez 5 56. Irs gov 1040 ez 5 55. Irs gov 1040 ez 6 54. Irs gov 1040 ez 6 64 63. Irs gov 1040 ez 2 62. Irs gov 1040 ez 2 61. Irs gov 1040 ez 3 60. Irs gov 1040 ez 3 59. Irs gov 1040 ez 4 58. Irs gov 1040 ez 4 57. Irs gov 1040 ez 4 56. Irs gov 1040 ez 5 55. Irs gov 1040 ez 5 54. Irs gov 1040 ez 6 65 63. Irs gov 1040 ez 2 62. Irs gov 1040 ez 2 61. Irs gov 1040 ez 3 60. Irs gov 1040 ez 3 59. Irs gov 1040 ez 3 58. Irs gov 1040 ez 4 57. Irs gov 1040 ez 4 56. Irs gov 1040 ez 5 55. Irs gov 1040 ez 5 54. Irs gov 1040 ez 6 66 63. Irs gov 1040 ez 2 62. Irs gov 1040 ez 2 61. Irs gov 1040 ez 2 60. Irs gov 1040 ez 3 59. Irs gov 1040 ez 3 58. Irs gov 1040 ez 4 57. Irs gov 1040 ez 4 56. Irs gov 1040 ez 4 55. Irs gov 1040 ez 5 54. Irs gov 1040 ez 5 67 63. Irs gov 1040 ez 2 62. Irs gov 1040 ez 2 61. Irs gov 1040 ez 2 60. Irs gov 1040 ez 3 59. Irs gov 1040 ez 3 58. Irs gov 1040 ez 3 57. Irs gov 1040 ez 4 56. Irs gov 1040 ez 4 55. Irs gov 1040 ez 5 54. Irs gov 1040 ez 5 68 63. Irs gov 1040 ez 1 62. Irs gov 1040 ez 2 61. Irs gov 1040 ez 2 60. Irs gov 1040 ez 2 59. Irs gov 1040 ez 3 58. Irs gov 1040 ez 3 57. Irs gov 1040 ez 4 56. Irs gov 1040 ez 4 55. Irs gov 1040 ez 4 54. Irs gov 1040 ez 5 69 63. Irs gov 1040 ez 1 62. Irs gov 1040 ez 2 61. Irs gov 1040 ez 2 60. Irs gov 1040 ez 2 59. Irs gov 1040 ez 3 58. Irs gov 1040 ez 3 57. Irs gov 1040 ez 3 56. Irs gov 1040 ez 4 55. Irs gov 1040 ez 4 54. Irs gov 1040 ez 5 70 63. Irs gov 1040 ez 1 62. Irs gov 1040 ez 2 61. Irs gov 1040 ez 2 60. Irs gov 1040 ez 2 59. Irs gov 1040 ez 3 58. Irs gov 1040 ez 3 57. Irs gov 1040 ez 3 56. Irs gov 1040 ez 4 55. Irs gov 1040 ez 4 54. Irs gov 1040 ez 4 71 63. Irs gov 1040 ez 1 62. Irs gov 1040 ez 1 61. Irs gov 1040 ez 2 60. Irs gov 1040 ez 2 59. Irs gov 1040 ez 2 58. Irs gov 1040 ez 3 57. Irs gov 1040 ez 3 56. Irs gov 1040 ez 4 55. Irs gov 1040 ez 4 54. Irs gov 1040 ez 4 72 63. Irs gov 1040 ez 1 62. Irs gov 1040 ez 1 61. Irs gov 1040 ez 2 60. Irs gov 1040 ez 2 59. Irs gov 1040 ez 2 58. Irs gov 1040 ez 3 57. Irs gov 1040 ez 3 56. Irs gov 1040 ez 3 55. Irs gov 1040 ez 4 54. Irs gov 1040 ez 4 73 63. Irs gov 1040 ez 1 62. Irs gov 1040 ez 1 61. Irs gov 1040 ez 2 60. Irs gov 1040 ez 2 59. Irs gov 1040 ez 2 58. Irs gov 1040 ez 3 57. Irs gov 1040 ez 3 56. Irs gov 1040 ez 3 55. Irs gov 1040 ez 4 54. Irs gov 1040 ez 4 74 63. Irs gov 1040 ez 1 62. Irs gov 1040 ez 1 61. Irs gov 1040 ez 2 60. Irs gov 1040 ez 2 59. Irs gov 1040 ez 2 58. Irs gov 1040 ez 2 57. Irs gov 1040 ez 3 56. Irs gov 1040 ez 3 55. Irs gov 1040 ez 4 54. Irs gov 1040 ez 4 75 63. Irs gov 1040 ez 1 62. Irs gov 1040 ez 1 61. Irs gov 1040 ez 1 60. Irs gov 1040 ez 2 59. Irs gov 1040 ez 2 58. Irs gov 1040 ez 2 57. Irs gov 1040 ez 3 56. Irs gov 1040 ez 3 55. Irs gov 1040 ez 3 54. Irs gov 1040 ez 4 76 63. Irs gov 1040 ez 1 62. Irs gov 1040 ez 1 61. Irs gov 1040 ez 1 60. Irs gov 1040 ez 2 59. Irs gov 1040 ez 2 58. Irs gov 1040 ez 2 57. Irs gov 1040 ez 3 56. Irs gov 1040 ez 3 55. Irs gov 1040 ez 3 54. Irs gov 1040 ez 4 77 63. Irs gov 1040 ez 1 62. Irs gov 1040 ez 1 61. Irs gov 1040 ez 1 60. Irs gov 1040 ez 2 59. Irs gov 1040 ez 2 58. Irs gov 1040 ez 2 57. Irs gov 1040 ez 3 56. Irs gov 1040 ez 3 55. Irs gov 1040 ez 3 54. Irs gov 1040 ez 4 78 63. Irs gov 1040 ez 1 62. Irs gov 1040 ez 1 61. Irs gov 1040 ez 1 60. Irs gov 1040 ez 2 59. Irs gov 1040 ez 2 58. Irs gov 1040 ez 2 57. Irs gov 1040 ez 3 56. Irs gov 1040 ez 3 55. Irs gov 1040 ez 3 54. Irs gov 1040 ez 4 79 63. Irs gov 1040 ez 1 62. Irs gov 1040 ez 1 61. Irs gov 1040 ez 1 60. Irs gov 1040 ez 2 59. Irs gov 1040 ez 2 58. Irs gov 1040 ez 2 57. Irs gov 1040 ez 2 56. Irs gov 1040 ez 3 55. Irs gov 1040 ez 3 54. Irs gov 1040 ez 3 80 63. Irs gov 1040 ez 1 62. Irs gov 1040 ez 1 61. Irs gov 1040 ez 1 60. Irs gov 1040 ez 1 59. Irs gov 1040 ez 2 58. Irs gov 1040 ez 2 57. Irs gov 1040 ez 2 56. Irs gov 1040 ez 3 55. Irs gov 1040 ez 3 54. Irs gov 1040 ez 3 81 63. Irs gov 1040 ez 1 62. Irs gov 1040 ez 1 61. Irs gov 1040 ez 1 60. Irs gov 1040 ez 1 59. Irs gov 1040 ez 2 58. Irs gov 1040 ez 2 57. Irs gov 1040 ez 2 56. Irs gov 1040 ez 3 55. Irs gov 1040 ez 3 54. Irs gov 1040 ez 3 82 63. Irs gov 1040 ez 1 62. Irs gov 1040 ez 1 61. Irs gov 1040 ez 1 60. Irs gov 1040 ez 1 59. Irs gov 1040 ez 2 58. Irs gov 1040 ez 2 57. Irs gov 1040 ez 2 56. Irs gov 1040 ez 3 55. Irs gov 1040 ez 3 54. Irs gov 1040 ez 3 83 63. Irs gov 1040 ez 1 62. Irs gov 1040 ez 1 61. Irs gov 1040 ez 1 60. Irs gov 1040 ez 1 59. Irs gov 1040 ez 2 58. Irs gov 1040 ez 2 57. Irs gov 1040 ez 2 56. Irs gov 1040 ez 3 55. Irs gov 1040 ez 3 54. Irs gov 1040 ez 3 84 63. Irs gov 1040 ez 0 62. Irs gov 1040 ez 1 61. Irs gov 1040 ez 1 60. Irs gov 1040 ez 1 59. Irs gov 1040 ez 2 58. Irs gov 1040 ez 2 57. Irs gov 1040 ez 2 56. Irs gov 1040 ez 3 55. Irs gov 1040 ez 3 54. Irs gov 1040 ez 3 85 63. Irs gov 1040 ez 0 62. Irs gov 1040 ez 1 61. Irs gov 1040 ez 1 60. Irs gov 1040 ez 1 59. Irs gov 1040 ez 2 58. Irs gov 1040 ez 2 57. Irs gov 1040 ez 2 56. Irs gov 1040 ez 3 55. Irs gov 1040 ez 3 54. Irs gov 1040 ez 3 86 63. Irs gov 1040 ez 0 62. Irs gov 1040 ez 1 61. Irs gov 1040 ez 1 60. Irs gov 1040 ez 1 59. Irs gov 1040 ez 2 58. Irs gov 1040 ez 2 57. Irs gov 1040 ez 2 56. Irs gov 1040 ez 2 55. Irs gov 1040 ez 3 54. Irs gov 1040 ez 3 87 63. Irs gov 1040 ez 0 62. Irs gov 1040 ez 1 61. Irs gov 1040 ez 1 60. Irs gov 1040 ez 1 59. Irs gov 1040 ez 2 58. Irs gov 1040 ez 2 57. Irs gov 1040 ez 2 56. Irs gov 1040 ez 2 55. Irs gov 1040 ez 3 54. Irs gov 1040 ez 3 88 63. Irs gov 1040 ez 0 62. Irs gov 1040 ez 1 61. Irs gov 1040 ez 1 60. Irs gov 1040 ez 1 59. Irs gov 1040 ez 2 58. Irs gov 1040 ez 2 57. Irs gov 1040 ez 2 56. Irs gov 1040 ez 2 55. Irs gov 1040 ez 3 54. Irs gov 1040 ez 3 89 63. Irs gov 1040 ez 0 62. Irs gov 1040 ez 1 61. Irs gov 1040 ez 1 60. Irs gov 1040 ez 1 59. Irs gov 1040 ez 1 58. Irs gov 1040 ez 2 57. Irs gov 1040 ez 2 56. Irs gov 1040 ez 2 55. Irs gov 1040 ez 3 54. Irs gov 1040 ez 3 90 63. Irs gov 1040 ez 0 62. Irs gov 1040 ez 1 61. Irs gov 1040 ez 1 60. Irs gov 1040 ez 1 59. Irs gov 1040 ez 1 58. Irs gov 1040 ez 2 57. Irs gov 1040 ez 2 56. Irs gov 1040 ez 2 55. Irs gov 1040 ez 3 54. Irs gov 1040 ez 3 91 63. Irs gov 1040 ez 0 62. Irs gov 1040 ez 1 61. Irs gov 1040 ez 1 60. Irs gov 1040 ez 1 59. Irs gov 1040 ez 1 58. Irs gov 1040 ez 2 57. Irs gov 1040 ez 2 56. Irs gov 1040 ez 2 55. Irs gov 1040 ez 3 54. Irs gov 1040 ez 3 92 63. Irs gov 1040 ez 0 62. Irs gov 1040 ez 1 61. Irs gov 1040 ez 1 60. Irs gov 1040 ez 1 59. Irs gov 1040 ez 1 58. Irs gov 1040 ez 2 57. Irs gov 1040 ez 2 56. Irs gov 1040 ez 2 55. Irs gov 1040 ez 3 54. Irs gov 1040 ez 3 93 63. Irs gov 1040 ez 0 62. Irs gov 1040 ez 1 61. Irs gov 1040 ez 1 60. Irs gov 1040 ez 1 59. Irs gov 1040 ez 1 58. Irs gov 1040 ez 2 57. Irs gov 1040 ez 2 56. Irs gov 1040 ez 2 55. Irs gov 1040 ez 3 54. Irs gov 1040 ez 3 94 63. Irs gov 1040 ez 0 62. Irs gov 1040 ez 1 61. Irs gov 1040 ez 1 60. Irs gov 1040 ez 1 59. Irs gov 1040 ez 1 58. Irs gov 1040 ez 2 57. Irs gov 1040 ez 2 56. Irs gov 1040 ez 2 55. Irs gov 1040 ez 3 54. Irs gov 1040 ez 3 95 63. Irs gov 1040 ez 0 62. Irs gov 1040 ez 1 61. Irs gov 1040 ez 1 60. Irs gov 1040 ez 1 59. Irs gov 1040 ez 1 58. Irs gov 1040 ez 2 57. Irs gov 1040 ez 2 56. Irs gov 1040 ez 2 55. Irs gov 1040 ez 3 54. Irs gov 1040 ez 3 96 63. Irs gov 1040 ez 0 62. Irs gov 1040 ez 1 61. Irs gov 1040 ez 1 60. Irs gov 1040 ez 1 59. Irs gov 1040 ez 1 58. Irs gov 1040 ez 2 57. Irs gov 1040 ez 2 56. Irs gov 1040 ez 2 55. Irs gov 1040 ez 3 54. Irs gov 1040 ez 3 97 63. Irs gov 1040 ez 0 62. Irs gov 1040 ez 1 61. Irs gov 1040 ez 1 60. Irs gov 1040 ez 1 59. Irs gov 1040 ez 1 58. Irs gov 1040 ez 2 57. Irs gov 1040 ez 2 56. Irs gov 1040 ez 2 55. Irs gov 1040 ez 3 54. Irs gov 1040 ez 3 98 63. Irs gov 1040 ez 0 62. Irs gov 1040 ez 1 61. Irs gov 1040 ez 1 60. Irs gov 1040 ez 1 59. Irs gov 1040 ez 1 58. Irs gov 1040 ez 2 57. Irs gov 1040 ez 2 56. Irs gov 1040 ez 2 55. Irs gov 1040 ez 3 54. Irs gov 1040 ez 3 99 63. Irs gov 1040 ez 0 62. Irs gov 1040 ez 1 61. Irs gov 1040 ez 1 60. Irs gov 1040 ez 1 59. Irs gov 1040 ez 1 58. Irs gov 1040 ez 2 57. Irs gov 1040 ez 2 56. Irs gov 1040 ez 2 55. Irs gov 1040 ez 3 54. Irs gov 1040 ez 3 Appendix C. Irs gov 1040 ez (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 gov 1040 ez 0 62. Irs gov 1040 ez 1 61. Irs gov 1040 ez 1 60. Irs gov 1040 ez 1 59. Irs gov 1040 ez 1 58. Irs gov 1040 ez 2 57. Irs gov 1040 ez 2 56. Irs gov 1040 ez 2 55. Irs gov 1040 ez 3 54. Irs gov 1040 ez 3 101 63. Irs gov 1040 ez 0 62. Irs gov 1040 ez 1 61. Irs gov 1040 ez 1 60. Irs gov 1040 ez 1 59. Irs gov 1040 ez 1 58. Irs gov 1040 ez 2 57. Irs gov 1040 ez 2 56. Irs gov 1040 ez 2 55. Irs gov 1040 ez 3 54. Irs gov 1040 ez 3 102 63. Irs gov 1040 ez 0 62. Irs gov 1040 ez 1 61. Irs gov 1040 ez 1 60. Irs gov 1040 ez 1 59. Irs gov 1040 ez 1 58. Irs gov 1040 ez 2 57. Irs gov 1040 ez 2 56. Irs gov 1040 ez 2 55. Irs gov 1040 ez 3 54. Irs gov 1040 ez 3 103 63. Irs gov 1040 ez 0 62. Irs gov 1040 ez 1 61. Irs gov 1040 ez 1 60. Irs gov 1040 ez 1 59. Irs gov 1040 ez 1 58. Irs gov 1040 ez 2 57. Irs gov 1040 ez 2 56. Irs gov 1040 ez 2 55. Irs gov 1040 ez 3 54. Irs gov 1040 ez 3 104 63. Irs gov 1040 ez 0 62. Irs gov 1040 ez 1 61. Irs gov 1040 ez 1 60. Irs gov 1040 ez 1 59. Irs gov 1040 ez 1 58. Irs gov 1040 ez 2 57. Irs gov 1040 ez 2 56. Irs gov 1040 ez 2 55. Irs gov 1040 ez 3 54. Irs gov 1040 ez 3 105 63. Irs gov 1040 ez 0 62. Irs gov 1040 ez 1 61. Irs gov 1040 ez 1 60. Irs gov 1040 ez 1 59. Irs gov 1040 ez 1 58. Irs gov 1040 ez 2 57. Irs gov 1040 ez 2 56. Irs gov 1040 ez 2 55. Irs gov 1040 ez 3 54. Irs gov 1040 ez 3 106 63. Irs gov 1040 ez 0 62. Irs gov 1040 ez 1 61. Irs gov 1040 ez 1 60. Irs gov 1040 ez 1 59. Irs gov 1040 ez 1 58. Irs gov 1040 ez 2 57. Irs gov 1040 ez 2 56. Irs gov 1040 ez 2 55. Irs gov 1040 ez 3 54. Irs gov 1040 ez 3 107 63. Irs gov 1040 ez 0 62. Irs gov 1040 ez 1 61. Irs gov 1040 ez 1 60. Irs gov 1040 ez 1 59. Irs gov 1040 ez 1 58. Irs gov 1040 ez 2 57. Irs gov 1040 ez 2 56. Irs gov 1040 ez 2 55. Irs gov 1040 ez 3 54. Irs gov 1040 ez 3 108 63. Irs gov 1040 ez 0 62. Irs gov 1040 ez 1 61. Irs gov 1040 ez 1 60. Irs gov 1040 ez 1 59. Irs gov 1040 ez 1 58. Irs gov 1040 ez 2 57. Irs gov 1040 ez 2 56. Irs gov 1040 ez 2 55. Irs gov 1040 ez 3 54. Irs gov 1040 ez 3 109 63. Irs gov 1040 ez 0 62. Irs gov 1040 ez 1 61. Irs gov 1040 ez 1 60. Irs gov 1040 ez 1 59. Irs gov 1040 ez 1 58. Irs gov 1040 ez 2 57. Irs gov 1040 ez 2 56. Irs gov 1040 ez 2 55. Irs gov 1040 ez 3 54. Irs gov 1040 ez 3 110 63. Irs gov 1040 ez 0 62. Irs gov 1040 ez 1 61. Irs gov 1040 ez 1 60. Irs gov 1040 ez 1 59. Irs gov 1040 ez 1 58. Irs gov 1040 ez 2 57. Irs gov 1040 ez 2 56. Irs gov 1040 ez 2 55. Irs gov 1040 ez 3 54. Irs gov 1040 ez 3 111 63. Irs gov 1040 ez 0 62. Irs gov 1040 ez 1 61. Irs gov 1040 ez 1 60. Irs gov 1040 ez 1 59. Irs gov 1040 ez 1 58. Irs gov 1040 ez 2 57. Irs gov 1040 ez 2 56. Irs gov 1040 ez 2 55. Irs gov 1040 ez 3 54. Irs gov 1040 ez 3 112 63. Irs gov 1040 ez 0 62. Irs gov 1040 ez 1 61. Irs gov 1040 ez 1 60. Irs gov 1040 ez 1 59. Irs gov 1040 ez 1 58. Irs gov 1040 ez 2 57. Irs gov 1040 ez 2 56. Irs gov 1040 ez 2 55. Irs gov 1040 ez 3 54. Irs gov 1040 ez 3 113 63. Irs gov 1040 ez 0 62. Irs gov 1040 ez 1 61. Irs gov 1040 ez 1 60. Irs gov 1040 ez 1 59. Irs gov 1040 ez 1 58. Irs gov 1040 ez 2 57. Irs gov 1040 ez 2 56. Irs gov 1040 ez 2 55. Irs gov 1040 ez 3 54. Irs gov 1040 ez 3 114 63. Irs gov 1040 ez 0 62. Irs gov 1040 ez 1 61. Irs gov 1040 ez 1 60. Irs gov 1040 ez 1 59. Irs gov 1040 ez 1 58. Irs gov 1040 ez 2 57. Irs gov 1040 ez 2 56. Irs gov 1040 ez 2 55. Irs gov 1040 ez 3 54. Irs gov 1040 ez 3 115+ 63. Irs gov 1040 ez 0 62. Irs gov 1040 ez 1 61. Irs gov 1040 ez 1 60. Irs gov 1040 ez 1 59. Irs gov 1040 ez 1 58. Irs gov 1040 ez 2 57. Irs gov 1040 ez 2 56. Irs gov 1040 ez 2 55. Irs gov 1040 ez 3 54. Irs gov 1040 ez 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 gov 1040 ez 2 59. Irs gov 1040 ez 7 59. Irs gov 1040 ez 2 58. Irs gov 1040 ez 8 58. Irs gov 1040 ez 4 58. Irs gov 1040 ez 0 57. Irs gov 1040 ez 6 57. Irs gov 1040 ez 3 57. Irs gov 1040 ez 0 56. Irs gov 1040 ez 7 31 59. Irs gov 1040 ez 7 59. Irs gov 1040 ez 2 58. Irs gov 1040 ez 7 58. Irs gov 1040 ez 2 57. Irs gov 1040 ez 8 57. Irs gov 1040 ez 4 57. Irs gov 1040 ez 0 56. Irs gov 1040 ez 6 56. Irs gov 1040 ez 3 56. Irs gov 1040 ez 0 32 59. Irs gov 1040 ez 2 58. Irs gov 1040 ez 7 58. Irs gov 1040 ez 2 57. Irs gov 1040 ez 7 57. Irs gov 1040 ez 2 56. Irs gov 1040 ez 8 56. Irs gov 1040 ez 4 56. Irs gov 1040 ez 0 55. Irs gov 1040 ez 6 55. Irs gov 1040 ez 3 33 58. Irs gov 1040 ez 8 58. Irs gov 1040 ez 2 57. Irs gov 1040 ez 7 57. Irs gov 1040 ez 2 56. Irs gov 1040 ez 7 56. Irs gov 1040 ez 2 55. Irs gov 1040 ez 8 55. Irs gov 1040 ez 4 55. Irs gov 1040 ez 0 54. Irs gov 1040 ez 7 34 58. Irs gov 1040 ez 4 57. Irs gov 1040 ez 8 57. Irs gov 1040 ez 2 56. Irs gov 1040 ez 7 56. Irs gov 1040 ez 2 55. Irs gov 1040 ez 7 55. Irs gov 1040 ez 3 54. Irs gov 1040 ez 8 54. Irs gov 1040 ez 4 54. Irs gov 1040 ez 0 35 58. Irs gov 1040 ez 0 57. Irs gov 1040 ez 4 56. Irs gov 1040 ez 8 56. Irs gov 1040 ez 2 55. Irs gov 1040 ez 7 55. Irs gov 1040 ez 2 54. Irs gov 1040 ez 7 54. Irs gov 1040 ez 3 53. Irs gov 1040 ez 8 53. Irs gov 1040 ez 4 36 57. Irs gov 1040 ez 6 57. Irs gov 1040 ez 0 56. Irs gov 1040 ez 4 55. Irs gov 1040 ez 8 55. Irs gov 1040 ez 3 54. Irs gov 1040 ez 7 54. Irs gov 1040 ez 2 53. Irs gov 1040 ez 7 53. Irs gov 1040 ez 3 52. Irs gov 1040 ez 8 37 57. Irs gov 1040 ez 3 56. Irs gov 1040 ez 6 56. Irs gov 1040 ez 0 55. Irs gov 1040 ez 4 54. Irs gov 1040 ez 8 54. Irs gov 1040 ez 3 53. Irs gov 1040 ez 7 53. Irs gov 1040 ez 2 52. Irs gov 1040 ez 7 52. Irs gov 1040 ez 3 38 57. Irs gov 1040 ez 0 56. Irs gov 1040 ez 3 55. Irs gov 1040 ez 6 55. Irs gov 1040 ez 0 54. Irs gov 1040 ez 4 53. Irs gov 1040 ez 8 53. Irs gov 1040 ez 3 52. Irs gov 1040 ez 7 52. Irs gov 1040 ez 2 51. Irs gov 1040 ez 7 39 56. Irs gov 1040 ez 7 56. Irs gov 1040 ez 0 55. Irs gov 1040 ez 3 54. Irs gov 1040 ez 7 54. Irs gov 1040 ez 0 53. Irs gov 1040 ez 4 52. Irs gov 1040 ez 8 52. Irs gov 1040 ez 3 51. Irs gov 1040 ez 7 51. Irs gov 1040 ez 2 40 56. Irs gov 1040 ez 4 55. Irs gov 1040 ez 7 55. Irs gov 1040 ez 0 54. Irs gov 1040 ez 3 53. Irs gov 1040 ez 7 53. Irs gov 1040 ez 0 52. Irs gov 1040 ez 4 51. Irs gov 1040 ez 8 51. Irs gov 1040 ez 3 50. Irs gov 1040 ez 8 41 56. Irs gov 1040 ez 1 55. Irs gov 1040 ez 4 54. Irs gov 1040 ez 7 54. Irs gov 1040 ez 0 53. Irs gov 1040 ez 3 52. Irs gov 1040 ez 7 52. Irs gov 1040 ez 0 51. Irs gov 1040 ez 4 50. Irs gov 1040 ez 9 50. Irs gov 1040 ez 3 42 55. Irs gov 1040 ez 9 55. Irs gov 1040 ez 2 54. Irs gov 1040 ez 4 53. Irs gov 1040 ez 7 53. Irs gov 1040 ez 0 52. Irs gov 1040 ez 3 51. Irs gov 1040 ez 7 51. Irs gov 1040 ez 1 50. Irs gov 1040 ez 4 49. Irs gov 1040 ez 9 43 55. Irs gov 1040 ez 7 54. Irs gov 1040 ez 9 54. Irs gov 1040 ez 2 53. Irs gov 1040 ez 4 52. Irs gov 1040 ez 7 52. Irs gov 1040 ez 0 51. Irs gov 1040 ez 3 50. Irs gov 1040 ez 7 50. Irs gov 1040 ez 1 49. Irs gov 1040 ez 5 44 55. Irs gov 1040 ez 5 54. Irs gov 1040 ez 7 53. Irs gov 1040 ez 9 53. Irs gov 1040 ez 2 52. Irs gov 1040 ez 4 51. Irs gov 1040 ez 7 51. Irs gov 1040 ez 0 50. Irs gov 1040 ez 4 49. Irs gov 1040 ez 7 49. Irs gov 1040 ez 1 45 55. Irs gov 1040 ez 3 54. Irs gov 1040 ez 5 53. Irs gov 1040 ez 7 52. Irs gov 1040 ez 9 52. Irs gov 1040 ez 2 51. Irs gov 1040 ez 5 50. Irs gov 1040 ez 7 50. Irs gov 1040 ez 0 49. Irs gov 1040 ez 4 48. Irs gov 1040 ez 7 46 55. Irs gov 1040 ez 1 54. Irs gov 1040 ez 3 53. Irs gov 1040 ez 5 52. Irs gov 1040 ez 7 52. Irs gov 1040 ez 0 51. Irs gov 1040 ez 2 50. Irs gov 1040 ez 5 49. Irs gov 1040 ez 8 49. Irs gov 1040 ez 1 48. Irs gov 1040 ez 4 47 55. Irs gov 1040 ez 0 54. Irs gov 1040 ez 1 53. Irs gov 1040 ez 3 52. Irs gov 1040 ez 5 51. Irs gov 1040 ez 7 51. Irs gov 1040 ez 0 50. Irs gov 1040 ez 2 49. Irs gov 1040 ez 5 48. Irs gov 1040 ez 8 48. Irs gov 1040 ez 1 48 54. Irs gov 1040 ez 8 54. Irs gov 1040 ez 0 53. Irs gov 1040 ez 2 52. Irs gov 1040 ez 3 51. Irs gov 1040 ez 5 50. Irs gov 1040 ez 8 50. Irs gov 1040 ez 0 49. Irs gov 1040 ez 2 48. Irs gov 1040 ez 5 47. Irs gov 1040 ez 8 Appendix C. Irs gov 1040 ez (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 gov 1040 ez 7 53. Irs gov 1040 ez 8 53. Irs gov 1040 ez 0 52. Irs gov 1040 ez 2 51. Irs gov 1040 ez 4 50. Irs gov 1040 ez 6 49. Irs gov 1040 ez 8 49. Irs gov 1040 ez 0 48. Irs gov 1040 ez 2 47. Irs gov 1040 ez 5 50 54. Irs gov 1040 ez 6 53. Irs gov 1040 ez 7 52. Irs gov 1040 ez 9 52. Irs gov 1040 ez 0 51. Irs gov 1040 ez 2 50. Irs gov 1040 ez 4 49. Irs gov 1040 ez 6 48. Irs gov 1040 ez 8 48. Irs gov 1040 ez 0 47. Irs gov 1040 ez 3 51 54. Irs gov 1040 ez 5 53. Irs gov 1040 ez 6 52. Irs gov 1040 ez 7 51. Irs gov 1040 ez 9 51. Irs gov 1040 ez 0 50. Irs gov 1040 ez 2 49. Irs gov 1040 ez 4 48. Irs gov 1040 ez 6 47. Irs gov 1040 ez 8 47. Irs gov 1040 ez 0 52 54. Irs gov 1040 ez 4 53. Irs gov 1040 ez 5 52. Irs gov 1040 ez 6 51. Irs gov 1040 ez 7 50. Irs gov 1040 ez 9 50. Irs gov 1040 ez 0 49. Irs gov 1040 ez 2 48. Irs gov 1040 ez 4 47. Irs gov 1040 ez 6 46. Irs gov 1040 ez 8 53 54. Irs gov 1040 ez 3 53. Irs gov 1040 ez 4 52. Irs gov 1040 ez 5 51. Irs gov 1040 ez 6 50. Irs gov 1040 ez 8 49. Irs gov 1040 ez 9 49. Irs gov 1040 ez 1 48. Irs gov 1040 ez 2 47. Irs gov 1040 ez 4 46. Irs gov 1040 ez 6 54 54. Irs gov 1040 ez 2 53. Irs gov 1040 ez 3 52. Irs gov 1040 ez 4 51. Irs gov 1040 ez 5 50. Irs gov 1040 ez 6 49. Irs gov 1040 ez 8 48. Irs gov 1040 ez 9 48. Irs gov 1040 ez 1 47. Irs gov 1040 ez 2 46. Irs gov 1040 ez 4 55 54. Irs gov 1040 ez 1 53. Irs gov 1040 ez 2 52. Irs gov 1040 ez 3 51. Irs gov 1040 ez 4 50. Irs gov 1040 ez 5 49. Irs gov 1040 ez 7 48. Irs gov 1040 ez 8 47. Irs gov 1040 ez 9 47. Irs gov 1040 ez 1 46. Irs gov 1040 ez 3 56 54. Irs gov 1040 ez 0 53. Irs gov 1040 ez 1 52. Irs gov 1040 ez 2 51. Irs gov 1040 ez 3 50. Irs gov 1040 ez 4 49. Irs gov 1040 ez 5 48. Irs gov 1040 ez 7 47. Irs gov 1040 ez 8 47. Irs gov 1040 ez 0 46. Irs gov 1040 ez 1 57 54. Irs gov 1040 ez 0 53. Irs gov 1040 ez 0 52. Irs gov 1040 ez 1 51. Irs gov 1040 ez 2 50. Irs gov 1040 ez 3 49. Irs gov 1040 ez 4 48. Irs gov 1040 ez 6 47. Irs gov 1040 ez 7 46. Irs gov 1040 ez 8 46. Irs gov 1040 ez 0 58 53. Irs gov 1040 ez 9 53. Irs gov 1040 ez 0 52. Irs gov 1040 ez 1 51. Irs gov 1040 ez 2 50. Irs gov 1040 ez 3 49. Irs gov 1040 ez 4 48. Irs gov 1040 ez 5 47. Irs gov 1040 ez 6 46. Irs gov 1040 ez 7 45. Irs gov 1040 ez 8 59 53. Irs gov 1040 ez 8 52. Irs gov 1040 ez 9 52. Irs gov 1040 ez 0 51. Irs gov 1040 ez 1 50. Irs gov 1040 ez 2 49. Irs gov 1040 ez 3 48. Irs gov 1040 ez 4 47. Irs gov 1040 ez 5 46. Irs gov 1040 ez 6 45. Irs gov 1040 ez 7 60 53. Irs gov 1040 ez 8 52. Irs gov 1040 ez 9 51. Irs gov 1040 ez 9 51. Irs gov 1040 ez 0 50. Irs gov 1040 ez 1 49. Irs gov 1040 ez 2 48. Irs gov 1040 ez 3 47. Irs gov 1040 ez 4 46. Irs gov 1040 ez 5 45. Irs gov 1040 ez 6 61 53. Irs gov 1040 ez 8 52. Irs gov 1040 ez 8 51. Irs gov 1040 ez 9 51. Irs gov 1040 ez 0 50. Irs gov 1040 ez 0 49. Irs gov 1040 ez 1 48. Irs gov 1040 ez 2 47. Irs gov 1040 ez 3 46. Irs gov 1040 ez 4 45. Irs gov 1040 ez 5 62 53. Irs gov 1040 ez 7 52. Irs gov 1040 ez 8 51. Irs gov 1040 ez 8 50. Irs gov 1040 ez 9 50. Irs gov 1040 ez 0 49. Irs gov 1040 ez 1 48. Irs gov 1040 ez 1 47. Irs gov 1040 ez 2 46. Irs gov 1040 ez 3 45. Irs gov 1040 ez 4 63 53. Irs gov 1040 ez 7 52. Irs gov 1040 ez 7 51. Irs gov 1040 ez 8 50. Irs gov 1040 ez 9 49. Irs gov 1040 ez 9 49. Irs gov 1040 ez 0 48. Irs gov 1040 ez 1 47. Irs gov 1040 ez 2 46. Irs gov 1040 ez 3 45. Irs gov 1040 ez 3 64 53. Irs gov 1040 ez 6 52. Irs gov 1040 ez 7 51. Irs gov 1040 ez 8 50. Irs gov 1040 ez 8 49. Irs gov 1040 ez 9 48. Irs gov 1040 ez 9 48. Irs gov 1040 ez 0 47. Irs gov 1040 ez 1 46. Irs gov 1040 ez 2 45. Irs gov 1040 ez 3 65 53. Irs gov 1040 ez 6 52. Irs gov 1040 ez 7 51. Irs gov 1040 ez 7 50. Irs gov 1040 ez 8 49. Irs gov 1040 ez 8 48. Irs gov 1040 ez 9 48. Irs gov 1040 ez 0 47. Irs gov 1040 ez 0 46. Irs gov 1040 ez 1 45. Irs gov 1040 ez 2 66 53. Irs gov 1040 ez 6 52. Irs gov 1040 ez 6 51. Irs gov 1040 ez 7 50. Irs gov 1040 ez 7 49. Irs gov 1040 ez 8 48. Irs gov 1040 ez 9 47. Irs gov 1040 ez 9 47. Irs gov 1040 ez 0 46. Irs gov 1040 ez 1 45. Irs gov 1040 ez 1 67 53. Irs gov 1040 ez 6 52. Irs gov 1040 ez 6 51. Irs gov 1040 ez 7 50. Irs gov 1040 ez 7 49. Irs gov 1040 ez 8 48. Irs gov 1040 ez 8 47. Irs gov 1040 ez 9 46. Irs gov 1040 ez 9 46. Irs gov 1040 ez 0 45. Irs gov 1040 ez 1 68 53. Irs gov 1040 ez 5 52. Irs gov 1040 ez 6 51. Irs gov 1040 ez 6 50. Irs gov 1040 ez 7 49. Irs gov 1040 ez 7 48. Irs gov 1040 ez 8 47. Irs gov 1040 ez 8 46. Irs gov 1040 ez 9 46. Irs gov 1040 ez 0 45. Irs gov 1040 ez 0 69 53. Irs gov 1040 ez 5 52. Irs gov 1040 ez 6 51. Irs gov 1040 ez 6 50. Irs gov 1040 ez 6 49. Irs gov 1040 ez 7 48. Irs gov 1040 ez 7 47. Irs gov 1040 ez 8 46. Irs gov 1040 ez 9 45. Irs gov 1040 ez 9 45. Irs gov 1040 ez 0 70 53. Irs gov 1040 ez 5 52. Irs gov 1040 ez 5 51. Irs gov 1040 ez 6 50. Irs gov 1040 ez 6 49. Irs gov 1040 ez 7 48. Irs gov 1040 ez 7 47. Irs gov 1040 ez 8 46. Irs gov 1040 ez 8 45. Irs gov 1040 ez 9 44. Irs gov 1040 ez 9 71 53. Irs gov 1040 ez 5 52. Irs gov 1040 ez 5 51. Irs gov 1040 ez 6 50. Irs gov 1040 ez 6 49. Irs gov 1040 ez 6 48. Irs gov 1040 ez 7 47. Irs gov 1040 ez 7 46. Irs gov 1040 ez 8 45. Irs gov 1040 ez 9 44. Irs gov 1040 ez 9 72 53. Irs gov 1040 ez 5 52. Irs gov 1040 ez 5 51. Irs gov 1040 ez 5 50. Irs gov 1040 ez 6 49. Irs gov 1040 ez 6 48. Irs gov 1040 ez 7 47. Irs gov 1040 ez 7 46. Irs gov 1040 ez 8 45. Irs gov 1040 ez 8 44. Irs gov 1040 ez 9 73 53. Irs gov 1040 ez 4 52. Irs gov 1040 ez 5 51. Irs gov 1040 ez 5 50. Irs gov 1040 ez 6 49. Irs gov 1040 ez 6 48. Irs gov 1040 ez 6 47. Irs gov 1040 ez 7 46. Irs gov 1040 ez 7 45. Irs gov 1040 ez 8 44. Irs gov 1040 ez 8 74 53. Irs gov 1040 ez 4 52. Irs gov 1040 ez 5 51. Irs gov 1040 ez 5 50. Irs gov 1040 ez 5 49. Irs gov 1040 ez 6 48. Irs gov 1040 ez 6 47. Irs gov 1040 ez 7 46. Irs gov 1040 ez 7 45. Irs gov 1040 ez 8 44. Irs gov 1040 ez 8 75 53. Irs gov 1040 ez 4 52. Irs gov 1040 ez 5 51. Irs gov 1040 ez 5 50. Irs gov 1040 ez 5 49. Irs gov 1040 ez 6 48. Irs gov 1040 ez 6 47. Irs gov 1040 ez 7 46. Irs gov 1040 ez 7 45. Irs gov 1040 ez 7 44. Irs gov 1040 ez 8 76 53. Irs gov 1040 ez 4 52. Irs gov 1040 ez 4 51. Irs gov 1040 ez 5 50. Irs gov 1040 ez 5 49. Irs gov 1040 ez 6 48. Irs gov 1040 ez 6 47. Irs gov 1040 ez 6 46. Irs gov 1040 ez 7 45. Irs gov 1040 ez 7 44. Irs gov 1040 ez 8 77 53. Irs gov 1040 ez 4 52. Irs gov 1040 ez 4 51. Irs gov 1040 ez 5 50. Irs gov 1040 ez 5 49. Irs gov 1040 ez 5 48. Irs gov 1040 ez 6 47. Irs gov 1040 ez 6 46. Irs gov 1040 ez 7 45. Irs gov 1040 ez 7 44. Irs gov 1040 ez 8 78 53. Irs gov 1040 ez 4 52. Irs gov 1040 ez 4 51. Irs gov 1040 ez 5 50. Irs gov 1040 ez 5 49. Irs gov 1040 ez 5 48. Irs gov 1040 ez 6 47. Irs gov 1040 ez 6 46. Irs gov 1040 ez 6 45. Irs gov 1040 ez 7 44. Irs gov 1040 ez 7 79 53. Irs gov 1040 ez 4 52. Irs gov 1040 ez 4 51. Irs gov 1040 ez 5 50. Irs gov 1040 ez 5 49. Irs gov 1040 ez 5 48. Irs gov 1040 ez 6 47. Irs gov 1040 ez 6 46. Irs gov 1040 ez 6 45. Irs gov 1040 ez 7 44. Irs gov 1040 ez 7 80 53. Irs gov 1040 ez 4 52. Irs gov 1040 ez 4 51. Irs gov 1040 ez 4 50. Irs gov 1040 ez 5 49. Irs gov 1040 ez 5 48. Irs gov 1040 ez 5 47. Irs gov 1040 ez 6 46. Irs gov 1040 ez 6 45. Irs gov 1040 ez 7 44. Irs gov 1040 ez 7 81 53. Irs gov 1040 ez 4 52. Irs gov 1040 ez 4 51. Irs gov 1040 ez 4 50. Irs gov 1040 ez 5 49. Irs gov 1040 ez 5 48. Irs gov 1040 ez 5 47. Irs gov 1040 ez 6 46. Irs gov 1040 ez 6 45. Irs gov 1040 ez 7 44. Irs gov 1040 ez 7 82 53. Irs gov 1040 ez 4 52. Irs gov 1040 ez 4 51. Irs gov 1040 ez 4 50. Irs gov 1040 ez 5 49. Irs gov 1040 ez 5 48. Irs gov 1040 ez 5 47. Irs gov 1040 ez 6 46. Irs gov 1040 ez 6 45. Irs gov 1040 ez 6 44. Irs gov 1040 ez 7 83 53. Irs gov 1040 ez 4 52. Irs gov 1040 ez 4 51. Irs gov 1040 ez 4 50. Irs gov 1040 ez 5 49. Irs gov 1040 ez 5 48. Irs gov 1040 ez 5 47. Irs gov 1040 ez 6 46. Irs gov 1040 ez 6 45. Irs gov 1040 ez 6 44. Irs gov 1040 ez 7 84 53. Irs gov 1040 ez 4 52. Irs gov 1040 ez 4 51. Irs gov 1040 ez 4 50. Irs gov 1040 ez 5 49. Irs gov 1040 ez 5 48. Irs gov 1040 ez 5 47. Irs gov 1040 ez 6 46. Irs gov 1040 ez 6 45. Irs gov 1040 ez 6 44. Irs gov 1040 ez 7 85 53. Irs gov 1040 ez 3 52. Irs gov 1040 ez 4 51. Irs gov 1040 ez 4 50. Irs gov 1040 ez 4 49. Irs gov 1040 ez 5 48. Irs gov 1040 ez 5 47. Irs gov 1040 ez 5 46. Irs gov 1040 ez 6 45. Irs gov 1040 ez 6 44. Irs gov 1040 ez 7 86 53. Irs gov 1040 ez 3 52. Irs gov 1040 ez 4 51. Irs gov 1040 ez 4 50. Irs gov 1040 ez 4 49. Irs gov 1040 ez 5 48. Irs gov 1040 ez 5 47. Irs gov 1040 ez 5 46. Irs gov 1040 ez 6 45. Irs gov 1040 ez 6 44. Irs gov 1040 ez 6 87 53. Irs gov 1040 ez 3 52. Irs gov 1040 ez 4 51. Irs gov 1040 ez 4 50. Irs gov 1040 ez 4 49. Irs gov 1040 ez 5 48. Irs gov 1040 ez 5 47. Irs gov 1040 ez 5 46. Irs gov 1040 ez 6 45. Irs gov 1040 ez 6 44. Irs gov 1040 ez 6 88 53. Irs gov 1040 ez 3 52. Irs gov 1040 ez 4 51. Irs gov 1040 ez 4 50. Irs gov 1040 ez 4 49. Irs gov 1040 ez 5 48. Irs gov 1040 ez 5 47. Irs gov 1040 ez 5 46. Irs gov 1040 ez 6 45. Irs gov 1040 ez 6 44. Irs gov 1040 ez 6 Appendix C. Irs gov 1040 ez (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 gov 1040 ez 3 52. Irs gov 1040 ez 4 51. Irs gov 1040 ez 4 50. Irs gov 1040 ez 4 49. Irs gov 1040 ez 5 48. Irs gov 1040 ez 5 47. Irs gov 1040 ez 5 46. Irs gov 1040 ez 6 45. Irs gov 1040 ez 6 44. Irs gov 1040 ez 6 90 53. Irs gov 1040 ez 3 52. Irs gov 1040 ez 4 51. Irs gov 1040 ez 4 50. Irs gov 1040 ez 4 49. Irs gov 1040 ez 5 48. Irs gov 1040 ez 5 47. Irs gov 1040 ez 5 46. Irs gov 1040 ez 6 45. Irs gov 1040 ez 6 44. Irs gov 1040 ez 6 91 53. Irs gov 1040 ez 3 52. Irs gov 1040 ez 4 51. Irs gov 1040 ez 4 50. Irs gov 1040 ez 4 49. Irs gov 1040 ez 5 48. Irs gov 1040 ez 5 47. Irs gov 1040 ez 5 46. Irs gov 1040 ez 6 45. Irs gov 1040 ez 6 44. Irs gov 1040 ez 6 92 53. Irs gov 1040 ez 3 52. Irs gov 1040 ez 4 51. Irs gov 1040 ez 4 50. Irs gov 1040 ez 4 49. Irs gov 1040 ez 5 48. Irs gov 1040 ez 5 47. Irs gov 1040 ez 5 46. Irs gov 1040 ez 6 45. Irs gov 1040 ez 6 44. Irs gov 1040 ez 6 93 53. Irs gov 1040 ez 3 52. Irs gov 1040 ez 4 51. Irs gov 1040 ez 4 50. Irs gov 1040 ez 4 49. Irs gov 1040 ez 5 48. Irs gov 1040 ez 5 47. Irs gov 1040 ez 5 46. Irs gov 1040 ez 6 45. Irs gov 1040 ez 6 44. Irs gov 1040 ez 6 94 53. Irs gov 1040 ez 3 52. Irs gov 1040 ez 4 51. Irs gov 1040 ez 4 50. Irs gov 1040 ez 4 49. Irs gov 1040 ez 5 48. Irs gov 1040 ez 5 47. Irs gov 1040 ez 5 46. Irs gov 1040 ez 6 45. Irs gov 1040 ez 6 44. Irs gov 1040 ez 6 95 53. Irs gov 1040 ez 3 52. Irs gov 1040 ez 4 51. Irs gov 1040 ez 4 50. Irs gov 1040 ez 4 49. Irs gov 1040 ez 5 48. Irs gov 1040 ez 5 47. Irs gov 1040 ez 5 46. Irs gov 1040 ez 5 45. Irs gov 1040 ez 6 44. Irs gov 1040 ez 6 96 53. Irs gov 1040 ez 3 52. Irs gov 1040 ez 4 51. Irs gov 1040 ez 4 50. Irs gov 1040 ez 4 49. Irs gov 1040 ez 5 48. Irs gov 1040 ez 5 47. Irs gov 1040 ez 5 46. Irs gov 1040 ez 5 45. Irs gov 1040 ez 6 44. Irs gov 1040 ez 6 97 53. Irs gov 1040 ez 3 52. Irs gov 1040 ez 4 51. Irs gov 1040 ez 4 50. Irs gov 1040 ez 4 49. Irs gov 1040 ez 5 48. Irs gov 1040 ez 5 47. Irs gov 1040 ez 5 46. Irs gov 1040 ez 5 45. Irs gov 1040 ez 6 44. Irs gov 1040 ez 6 98 53. Irs gov 1040 ez 3 52. Irs gov 1040 ez 4 51. Irs gov 1040 ez 4 50. Irs gov 1040 ez 4 49. Irs gov 1040 ez 5 48. Irs gov 1040 ez 5 47. Irs gov 1040 ez 5 46. Irs gov 1040 ez 5 45. Irs gov 1040 ez 6 44. Irs gov 1040 ez 6 99 53. Irs gov 1040 ez 3 52. Irs gov 1040 ez 4 51. Irs gov 1040 ez 4 50. Irs gov 1040 ez 4 49. Irs gov 1040 ez 5 48. Irs gov 1040 ez 5 47. Irs gov 1040 ez 5 46. Irs gov 1040 ez 5 45. Irs gov 1040 ez 6 44. Irs gov 1040 ez 6 100 53. Irs gov 1040 ez 3 52. Irs gov 1040 ez 4 51. Irs gov 1040 ez 4 50. Irs gov 1040 ez 4 49. Irs gov 1040 ez 5 48. Irs gov 1040 ez 5 47. Irs gov 1040 ez 5 46. Irs gov 1040 ez 5 45. Irs gov 1040 ez 6 44. Irs gov 1040 ez 6 101 53. Irs gov 1040 ez 3 52. Irs gov 1040 ez 4 51. Irs gov 1040 ez 4 50. Irs gov 1040 ez 4 49. Irs gov 1040 ez 5 48. Irs gov 1040 ez 5 47. Irs gov 1040 ez 5 46. Irs gov 1040 ez 5 45. Irs gov 1040 ez 6 44. Irs gov 1040 ez 6 102 53. Irs gov 1040 ez 3 52. Irs gov 1040 ez 4 51. Irs gov 1040 ez 4 50. Irs gov 1040 ez 4 49. Irs gov 1040 ez 5 48. Irs gov 1040 ez 5 47. Irs gov 1040 ez 5 46. Irs gov 1040 ez 5 45. Irs gov 1040 ez 6 44. Irs gov 1040 ez 6 103 53. Irs gov 1040 ez 3 52. Irs gov 1040 ez 4 51. Irs gov 1040 ez 4 50. Irs gov 1040 ez 4 49. Irs gov 1040 ez 5 48. Irs gov 1040 ez 5 47. Irs gov 1040 ez 5 46. Irs gov 1040 ez 5 45. Irs gov 1040 ez 6 44. Irs gov 1040 ez 6 104 53. Irs gov 1040 ez 3 52. Irs gov 1040 ez 4 51. Irs gov 1040 ez 4 50. Irs gov 1040 ez 4 49. Irs gov 1040 ez 5 48. Irs gov 1040 ez 5 47. Irs gov 1040 ez 5 46. Irs gov 1040 ez 5 45. Irs gov 1040 ez 6 44. Irs gov 1040 ez 6 105 53. Irs gov 1040 ez 3 52. Irs gov 1040 ez 4 51. Irs gov 1040 ez 4 50. Irs gov 1040 ez 4 49. Irs gov 1040 ez 4 48. Irs gov 1040 ez 5 47. Irs gov 1040 ez 5 46. Irs gov 1040 ez 5 45. Irs gov 1040 ez 6 44. Irs gov 1040 ez 6 106 53. Irs gov 1040 ez 3 52. Irs gov 1040 ez 4 51. Irs gov 1040 ez 4 50. Irs gov 1040 ez 4 49. Irs gov 1040 ez 4 48. Irs gov 1040 ez 5 47. Irs gov 1040 ez 5 46. Irs gov 1040 ez 5 45. Irs gov 1040 ez 6 44. Irs gov 1040 ez 6 107 53. Irs gov 1040 ez 3 52. Irs gov 1040 ez 4 51. Irs gov 1040 ez 4 50. Irs gov 1040 ez 4 49. Irs gov 1040 ez 4 48. Irs gov 1040 ez 5 47. Irs gov 1040 ez 5 46. Irs gov 1040 ez 5 45. Irs gov 1040 ez 6 44. Irs gov 1040 ez 6 108 53. Irs gov 1040 ez 3 52. Irs gov 1040 ez 4 51. Irs gov 1040 ez 4 50. Irs gov 1040 ez 4 49. Irs gov 1040 ez 4 48. Irs gov 1040 ez 5 47. Irs gov 1040 ez 5 46. Irs gov 1040 ez 5 45. Irs gov 1040 ez 6 44. Irs gov 1040 ez 6 109 53. Irs gov 1040 ez 3 52. Irs gov 1040 ez 4 51. Irs gov 1040 ez 4 50. Irs gov 1040 ez 4 49. Irs gov 1040 ez 4 48. Irs gov 1040 ez 5 47. Irs gov 1040 ez 5 46. Irs gov 1040 ez 5 45. Irs gov 1040 ez 6 44. Irs gov 1040 ez 6 110 53. Irs gov 1040 ez 3 52. Irs gov 1040 ez 4 51. Irs gov 1040 ez 4 50. Irs gov 1040 ez 4 49. Irs gov 1040 ez 4 48. Irs gov 1040 ez 5 47. Irs gov 1040 ez 5 46. Irs gov 1040 ez 5 45. Irs gov 1040 ez 6 44. Irs gov 1040 ez 6 111 53. Irs gov 1040 ez 3 52. Irs gov 1040 ez 4 51. Irs gov 1040 ez 4 50. Irs gov 1040 ez 4 49. Irs gov 1040 ez 4 48. Irs gov 1040 ez 5 47. Irs gov 1040 ez 5 46. Irs gov 1040 ez 5 45. Irs gov 1040 ez 6 44. Irs gov 1040 ez 6 112 53. Irs gov 1040 ez 3 52. Irs gov 1040 ez 4 51. Irs gov 1040 ez 4 50. Irs gov 1040 ez 4 49. Irs gov 1040 ez 4 48. Irs gov 1040 ez 5 47. Irs gov 1040 ez 5 46. Irs gov 1040 ez 5 45. Irs gov 1040 ez 6 44. Irs gov 1040 ez 6 113 53. Irs gov 1040 ez 3 52. Irs gov 1040 ez 4 51. Irs gov 1040 ez 4 50. Irs gov 1040 ez 4 49. Irs gov 1040 ez 4 48. Irs gov 1040 ez 5 47. Irs gov 1040 ez 5 46. Irs gov 1040 ez 5 45. Irs gov 1040 ez 6 44. Irs gov 1040 ez 6 114 53. Irs gov 1040 ez 3 52. Irs gov 1040 ez 4 51. Irs gov 1040 ez 4 50. Irs gov 1040 ez 4 49. Irs gov 1040 ez 4 48. Irs gov 1040 ez 5 47. Irs gov 1040 ez 5 46. Irs gov 1040 ez 5 45. Irs gov 1040 ez 6 44. Irs gov 1040 ez 6 115+ 53. Irs gov 1040 ez 3 52. Irs gov 1040 ez 4 51. Irs gov 1040 ez 4 50. Irs gov 1040 ez 4 49. Irs gov 1040 ez 4 48. Irs gov 1040 ez 5 47. Irs gov 1040 ez 5 46. Irs gov 1040 ez 5 45. Irs gov 1040 ez 6 44. Irs gov 1040 ez 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 gov 1040 ez 2 49. Irs gov 1040 ez 8 49. Irs gov 1040 ez 3 48. Irs gov 1040 ez 9 48. Irs gov 1040 ez 5 48. Irs gov 1040 ez 1 47. Irs gov 1040 ez 7 47. Irs gov 1040 ez 4 47. Irs gov 1040 ez 1 46. Irs gov 1040 ez 8 41 49. Irs gov 1040 ez 8 49. Irs gov 1040 ez 3 48. Irs gov 1040 ez 8 48. Irs gov 1040 ez 3 47. Irs gov 1040 ez 9 47. Irs gov 1040 ez 5 47. Irs gov 1040 ez 1 46. Irs gov 1040 ez 7 46. Irs gov 1040 ez 4 46. Irs gov 1040 ez 1 42 49. Irs gov 1040 ez 3 48. Irs gov 1040 ez 8 48. Irs gov 1040 ez 3 47. Irs gov 1040 ez 8 47. Irs gov 1040 ez 3 46. Irs gov 1040 ez 9 46. Irs gov 1040 ez 5 46. Irs gov 1040 ez 1 45. Irs gov 1040 ez 8 45. Irs gov 1040 ez 4 43 48. Irs gov 1040 ez 9 48. Irs gov 1040 ez 3 47. Irs gov 1040 ez 8 47. Irs gov 1040 ez 3 46. Irs gov 1040 ez 8 46. Irs gov 1040 ez 3 45. Irs gov 1040 ez 9 45. Irs gov 1040 ez 5 45. Irs gov 1040 ez 1 44. Irs gov 1040 ez 8 44 48. Irs gov 1040 ez 5 47. Irs gov 1040 ez 9 47. Irs gov 1040 ez 3 46. Irs gov 1040 ez 8 46. Irs gov 1040 ez 3 45. Irs gov 1040 ez 8 45. Irs gov 1040 ez 4 44. Irs gov 1040 ez 9 44. Irs gov 1040 ez 5 44. Irs gov 1040 ez 2 45 48. Irs gov 1040 ez 1 47. Irs gov 1040 ez 5 46. Irs gov 1040 ez 9 46. Irs gov 1040 ez 3 45. Irs gov 1040 ez 8 45. Irs gov 1040 ez 3 44. Irs gov 1040 ez 8 44. Irs gov 1040 ez 4 44. Irs gov 1040 ez 0 43. Irs gov 1040 ez 6 46 47. Irs gov 1040 ez 7 47. Irs gov 1040 ez 1 46. Irs gov 1040 ez 5 45. Irs gov 1040 ez 9 45. Irs gov 1040 ez 4 44. Irs gov 1040 ez 8 44. Irs gov 1040 ez 3 43. Irs gov 1040 ez 9 43. Irs gov 1040 ez 4 43. Irs gov 1040 ez 0 47 47. Irs gov 1040 ez 4 46. Irs gov 1040 ez 7 46. Irs gov 1040 ez 1 45. Irs gov 1040 ez 5 44. Irs gov 1040 ez 9 44. Irs gov 1040 ez 4 43. Irs gov 1040 ez 9 43. Irs gov 1040 ez 4 42. Irs gov 1040 ez 9 42. Irs gov 1040 ez 4 Appendix C. Irs gov 1040 ez (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 gov 1040 ez 1 46. Irs gov 1040 ez 4 45. Irs gov 1040 ez 8 45. Irs gov 1040 ez 1 44. Irs gov 1040 ez 5 44. Irs gov 1040 ez 0 43. Irs gov 1040 ez 4 42. Irs gov 1040 ez 9 42. Irs gov 1040 ez 4 41. Irs gov 1040 ez 9 49 46. Irs gov 1040 ez 8 46. Irs gov 1040 ez 1 45. Irs gov 1040 ez 4 44. Irs gov 1040 ez 8 44. Irs gov 1040 ez 2 43. Irs gov 1040 ez 6 43. Irs gov 1040 ez 0 42. Irs gov 1040 ez 4 41. Irs gov 1040 ez 9 41. Irs gov 1040 ez 4 50 46. Irs gov 1040 ez 5 45. Irs gov 1040 ez 8 45. Irs gov 1040 ez 1 44. Irs gov 1040 ez 4 43. Irs gov 1040 ez 8 43. Irs gov 1040 ez 2 42. Irs gov 1040 ez 6 42. Irs gov 1040 ez 0 41. Irs gov 1040 ez 5 40. Irs gov 1040 ez 9 51 46. Irs gov 1040 ez 3 45. Irs gov 1040 ez 5 44. Irs gov 1040 ez 8 44. Irs gov 1040 ez 1 43. Irs gov 1040 ez 5 42. Irs gov 1040 ez 8 42. Irs gov 1040 ez 2 41. Irs gov 1040 ez 6 41. Irs gov 1040 ez 0 40. Irs gov 1040 ez 5 52 46. Irs gov 1040 ez 0 45. Irs gov 1040 ez 3 44. Irs gov 1040 ez 6 43. Irs gov 1040 ez 8 43. Irs gov 1040 ez 2 42. Irs gov 1040 ez 5 41. Irs gov 1040 ez 8 41. Irs gov 1040 ez 2 40. Irs gov 1040 ez 6 40. Irs gov 1040 ez 1 53 45. Irs gov 1040 ez 8 45. Irs gov 1040 ez 1 44. Irs gov 1040 ez 3 43. Irs gov 1040 ez 6 42. Irs gov 1040 ez 9 42. Irs gov 1040 ez 2 41. Irs gov 1040 ez 5 40. Irs gov 1040 ez 9 40. Irs gov 1040 ez 3 39. Irs gov 1040 ez 7 54 45. Irs gov 1040 ez 6 44. Irs gov 1040 ez 8 44. Irs gov 1040 ez 1 43. Irs gov 1040 ez 3 42. Irs gov 1040 ez 6 41. Irs gov 1040 ez 9 41. Irs gov 1040 ez 2 40. Irs gov 1040 ez 5 39. Irs gov 1040 ez 9 39. Irs gov 1040 ez 3 55 45. Irs gov 1040 ez 5 44. Irs gov 1040 ez 7 43. Irs gov 1040 ez 9 43. Irs gov 1040 ez 1 42. Irs gov 1040 ez 4 41. Irs gov 1040 ez 6 40. Irs gov 1040 ez 9 40. Irs gov 1040 ez 2 39. Irs gov 1040 ez 6 38. Irs gov 1040 ez 9 56 45. Irs gov 1040 ez 3 44. Irs gov 1040 ez 5 43. Irs gov 1040 ez 7 42. Irs gov 1040 ez 9 42. Irs gov 1040 ez 1 41. Irs gov 1040 ez 4 40. Irs gov 1040 ez 7 40. Irs gov 1040 ez 0 39. Irs gov 1040 ez 3 38. Irs gov 1040 ez 6 57 45. Irs gov 1040 ez 1 44. Irs gov 1040 ez 3 43. Irs gov 1040 ez 5 42. Irs gov 1040 ez 7 41. Irs gov 1040 ez 9 41. Irs gov 1040 ez 2 40. Irs gov 1040 ez 4 39. Irs gov 1040 ez 7 39. Irs gov 1040 ez 0 38. Irs gov 1040 ez 3 58 45. Irs gov 1040 ez 0 44. Irs gov 1040 ez 2 43. Irs gov 1040 ez 3 42. Irs gov 1040 ez 5 41. Irs gov 1040 ez 7 40. Irs gov 1040 ez 9 40. Irs gov 1040 ez 2 39. Irs gov 1040 ez 4 38. Irs gov 1040 ez 7 38. Irs gov 1040 ez 0 59 44. Irs gov 1040 ez 9 44. Irs gov 1040 ez 0 43. Irs gov 1040 ez 2 42. Irs gov 1040 ez 4 41. Irs gov 1040 ez 5 40. Irs gov 1040 ez 7 40. Irs gov 1040 ez 0 39. Irs gov 1040 ez 2 38. Irs gov 1040 ez 5 37. Irs gov 1040 ez 8 60 44. Irs gov 1040 ez 7 43. Irs gov 1040 ez 9 43. Irs gov 1040 ez 0 42. Irs gov 1040 ez 2 41. Irs gov 1040 ez 4 40. Irs gov 1040 ez 6 39. Irs gov 1040 ez 8 39. Irs gov 1040 ez 0 38. Irs gov 1040 ez 2 37. Irs gov 1040 ez 5 61 44. Irs gov 1040 ez 6 43. Irs gov 1040 ez 8 42. Irs gov 1040 ez 9 42. Irs gov 1040 ez 1 41. Irs gov 1040 ez 2 40. Irs gov 1040 ez 4 39. Irs gov 1040 ez 6 38. Irs gov 1040 ez 8 38. Irs gov 1040 ez 0 37. Irs gov 1040 ez 3 62 44. Irs gov 1040 ez 5 43. Irs gov 1040 ez 7 42. Irs gov 1040 ez 8 41. Irs gov 1040 ez 9 41. Irs gov 1040 ez 1 40. Irs gov 1040 ez 3 39. Irs gov 1040 ez 4 38. Irs gov 1040 ez 6 37. Irs gov 1040 ez 8 37. Irs gov 1040 ez 1 63 44. Irs gov 1040 ez 5 43. Irs gov 1040 ez 6 42. Irs gov 1040 ez 7 41. Irs gov 1040 ez 8 41. Irs gov 1040 ez 0 40. Irs gov 1040 ez 1 39. Irs gov 1040 ez 3 38. Irs gov 1040 ez 5 37. Irs gov 1040 ez 7 36. Irs gov 1040 ez 9 64 44. Irs gov 1040 ez 4 43. Irs gov 1040 ez 5 42. Irs gov 1040 ez 6 41. Irs gov 1040 ez 7 40. Irs gov 1040 ez 8 40. Irs gov 1040 ez 0 39. Irs gov 1040 ez 2 38. Irs gov 1040 ez 3 37. Irs gov 1040 ez 5 36. Irs gov 1040 ez 7 65 44. Irs gov 1040 ez 3 43. Irs gov 1040 ez 4 42. Irs gov 1040 ez 5 41. Irs gov 1040 ez 6 40. Irs gov 1040 ez 7 39. Irs gov 1040 ez 9 39. Irs gov 1040 ez 0 38. Irs gov 1040 ez 2 37. Irs gov 1040 ez 4 36. Irs gov 1040 ez 6 66 44. Irs gov 1040 ez 2 43. Irs gov 1040 ez 3 42. Irs gov 1040 ez 4 41. Irs gov 1040 ez 5 40. Irs gov 1040 ez 6 39. Irs gov 1040 ez 8 38. Irs gov 1040 ez 9 38. Irs gov 1040 ez 1 37. Irs gov 1040 ez 2 36. Irs gov 1040 ez 4 67 44. Irs gov 1040 ez 2 43. Irs gov 1040 ez 3 42. Irs gov 1040 ez 3 41. Irs gov 1040 ez 4 40. Irs gov 1040 ez 6 39. Irs gov 1040 ez 7 38. Irs gov 1040 ez 8 38. Irs gov 1040 ez 0 37. Irs gov 1040 ez 1 36. Irs gov 1040 ez 3 68 44. Irs gov 1040 ez 1 43. Irs gov 1040 ez 2 42. Irs gov 1040 ez 3 41. Irs gov 1040 ez 4 40. Irs gov 1040 ez 5 39. Irs gov 1040 ez 6 38. Irs gov 1040 ez 7 37. Irs gov 1040 ez 9 37. Irs gov 1040 ez 0 36. Irs gov 1040 ez 2 69 44. Irs gov 1040 ez 1 43. Irs gov 1040 ez 1 42. Irs gov 1040 ez 2 41. Irs gov 1040 ez 3 40. Irs gov 1040 ez 4 39. Irs gov 1040 ez 5 38. Irs gov 1040 ez 6 37. Irs gov 1040 ez 8 36. Irs gov 1040 ez 9 36. Irs gov 1040 ez 0 70 44. Irs gov 1040 ez 0 43. Irs gov 1040 ez 1 42. Irs gov 1040 ez 2 41. Irs gov 1040 ez 3 40. Irs gov 1040 ez 3 39. Irs gov 1040 ez 4 38. Irs gov 1040 ez 6 37. Irs gov 1040 ez 7 36. Irs gov 1040 ez 8 35. Irs gov 1040 ez 9 71 44. Irs gov 1040 ez 0 43. Irs gov 1040 ez 0 42. Irs gov 1040 ez 1 41. Irs gov 1040 ez 2 40. Irs gov 1040 ez 3 39. Irs gov 1040 ez 4 38. Irs gov 1040 ez 5 37. Irs gov 1040 ez 6 36. Irs gov 1040 ez 7 35. Irs gov 1040 ez 9 72 43. Irs gov 1040 ez 9 43. Irs gov 1040 ez 0 42. Irs gov 1040 ez 1 41. Irs gov 1040 ez 1 40. Irs gov 1040 ez 2 39. Irs gov 1040 ez 3 38. Irs gov 1040 ez 4 37. Irs gov 1040 ez 5 36. Irs gov 1040 ez 6 35. Irs gov 1040 ez 8 73 43. Irs gov 1040 ez 9 43. Irs gov 1040 ez 0 42. Irs gov 1040 ez 0 41. Irs gov 1040 ez 1 40. Irs gov 1040 ez 2 39. Irs gov 1040 ez 3 38. Irs gov 1040 ez 4 37. Irs gov 1040 ez 5 36. Irs gov 1040 ez 6 35. Irs gov 1040 ez 7 74 43. Irs gov 1040 ez 9 42. Irs gov 1040 ez 9 42. Irs gov 1040 ez 0 41. Irs gov 1040 ez 1 40. Irs gov 1040 ez 1 39. Irs gov 1040 ez 2 38. Irs gov 1040 ez 3 37. Irs gov 1040 ez 4 36. Irs gov 1040 ez 5 35. Irs gov 1040 ez 6 75 43. Irs gov 1040 ez 8 42. Irs gov 1040 ez 9 42. Irs gov 1040 ez 0 41. Irs gov 1040 ez 0 40. Irs gov 1040 ez 1 39. Irs gov 1040 ez 2 38. Irs gov 1040 ez 3 37. Irs gov 1040 ez 4 36. Irs gov 1040 ez 5 35. Irs gov 1040 ez 6 76 43. Irs gov 1040 ez 8 42. Irs gov 1040 ez 9 41. Irs gov 1040 ez 9 41. Irs gov 1040 ez 0 40. Irs gov 1040 ez 1 39. Irs gov 1040 ez 1 38. Irs gov 1040 ez 2 37. Irs gov 1040 ez 3 36. Irs gov 1040 ez 4 35. Irs gov 1040 ez 5 77 43. Irs gov 1040 ez 8 42. Irs gov 1040 ez 9 41. Irs gov 1040 ez 9 41. Irs gov 1040 ez 0 40. Irs gov 1040 ez 0 39. Irs gov 1040 ez 1 38. Irs gov 1040 ez 2 37. Irs gov 1040 ez 3 36. Irs gov 1040 ez 4 35. Irs gov 1040 ez 5 78 43. Irs gov 1040 ez 8 42. Irs gov 1040 ez 8 41. Irs gov 1040 ez 9 40. Irs gov 1040 ez 9 40. Irs gov 1040 ez 0 39. Irs gov 1040 ez 1 38. Irs gov 1040 ez 2 37. Irs gov 1040 ez 2 36. Irs gov 1040 ez 3 35. Irs gov 1040 ez 4 79 43. Irs gov 1040 ez 8 42. Irs gov 1040 ez 8 41. Irs gov 1040 ez 9 40. Irs gov 1040 ez 9 40. Irs gov 1040 ez 0 39. Irs gov 1040 ez 1 38. Irs gov 1040 ez 1 37. Irs gov 1040 ez 2 36. Irs gov 1040 ez 3 35. Irs gov 1040 ez 4 80 43. Irs gov 1040 ez 7 42. Irs gov 1040 ez 8 41. Irs gov 1040 ez 8 40. Irs gov 1040 ez 9 40. Irs gov 1040 ez 0 39. Irs gov 1040 ez 0 38. Irs gov 1040 ez 1 37. Irs gov 1040 ez 2 36. Irs gov 1040 ez 3 35. Irs gov 1040 ez 4 81 43. Irs gov 1040 ez 7 42. Irs gov 1040 ez 8 41. Irs gov 1040 ez 8 40. Irs gov 1040 ez 9 39. Irs gov 1040 ez 9 39. Irs gov 1040 ez 0 38. Irs gov 1040 ez 1 37. Irs gov 1040 ez 2 36. Irs gov 1040 ez 2 35. Irs gov 1040 ez 3 82 43. Irs gov 1040 ez 7 42. Irs gov 1040 ez 8 41. Irs gov 1040 ez 8 40. Irs gov 1040 ez 9 39. Irs gov 1040 ez 9 39. Irs gov 1040 ez 0 38. Irs gov 1040 ez 1 37. Irs gov 1040 ez 1 36. Irs gov 1040 ez 2 35. Irs gov 1040 ez 3 83 43. Irs gov 1040 ez 7 42. Irs gov 1040 ez 8 41. Irs gov 1040 ez 8 40. Irs gov 1040 ez 9 39. Irs gov 1040 ez 9 39. Irs gov 1040 ez 0 38. Irs gov 1040 ez 0 37. Irs gov 1040 ez 1 36. Irs gov 1040 ez 2 35. Irs gov 1040 ez 3 84 43. Irs gov 1040 ez 7 42. Irs gov 1040 ez 7 41. Irs gov 1040 ez 8 40. Irs gov 1040 ez 8 39. Irs gov 1040 ez 9 39. Irs gov 1040 ez 0 38. Irs gov 1040 ez 0 37. Irs gov 1040 ez 1 36. Irs gov 1040 ez 2 35. Irs gov 1040 ez 3 85 43. Irs gov 1040 ez 7 42. Irs gov 1040 ez 7 41. Irs gov 1040 ez 8 40. Irs gov 1040 ez 8 39. Irs gov 1040 ez 9 38. Irs gov 1040 ez 9 38. Irs gov 1040 ez 0 37. Irs gov 1040 ez 1 36. Irs gov 1040 ez 2 35. Irs gov 1040 ez 2 86 43. Irs gov 1040 ez 7 42. Irs gov 1040 ez 7 41. Irs gov 1040 ez 8 40. Irs gov 1040 ez 8 39. Irs gov 1040 ez 9 38. Irs gov 1040 ez 9 38. Irs gov 1040 ez 0 37. Irs gov 1040 ez 1 36. Irs gov 1040 ez 1 35. Irs gov 1040 ez 2 87 43. Irs gov 1040 ez 7 42. Irs gov 1040 ez 7 41. Irs gov 1040 ez 8 40. Irs gov 1040 ez 8 39. Irs gov 1040 ez 9 38. Irs gov 1040 ez 9 38. Irs gov 1040 ez 0 37. Irs gov 1040 ez 0 36. Irs gov 1040 ez 1 35. Irs gov 1040 ez 2 Appendix C. Irs gov 1040 ez (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 gov 1040 ez 7 42. Irs gov 1040 ez 7 41. Irs gov 1040 ez 8 40. Irs gov 1040 ez 8 39. Irs gov 1040 ez 9 38. Irs gov 1040 ez 9 38. Irs gov 1040 ez 0 37. Irs gov 1040 ez 0 36. Irs gov 1040 ez 1 35. Irs gov 1040 ez 2 89 43. Irs gov 1040 ez 7 42. Irs gov 1040 ez 7 41. Irs gov 1040 ez 7 40. Irs gov 1040 ez 8 39. Irs gov 1040 ez 8 38. Irs gov 1040 ez 9 38. Irs gov 1040 ez 0 37. Irs gov 1040 ez 0 36. Irs gov 1040 ez 1 35. Irs gov 1040 ez 2 90 43. Irs gov 1040 ez 7 42. Irs gov 1040 ez 7 41. Irs gov 1040 ez 7 40. Irs gov 1040 ez 8 39. Irs gov 1040 ez 8 38. Irs gov 1040 ez 9 38. Irs gov 1040 ez 0 37. Irs gov 1040 ez 0 36. Irs gov 1040 ez 1 35. Irs gov 1040 ez 2 91 43. Irs gov 1040 ez 7 42. Irs gov 1040 ez 7 41. Irs gov 1040 ez 7 40. Irs gov 1040 ez 8 39. Irs gov 1040 ez 8 38. Irs gov 1040 ez 9 37. Irs gov 1040 ez 9 37. Irs gov 1040 ez 0 36. Irs gov 1040 ez 1 35. Irs gov 1040 ez 2 92 43. Irs gov 1040 ez 7 42. Irs gov 1040 ez 7 41. Irs gov 1040 ez 7 40. Irs gov 1040 ez 8 39. Irs gov 1040 ez 8 38. Irs gov 1040 ez 9 37. Irs gov 1040 ez 9 37. Irs gov 1040 ez 0 36. Irs gov 1040 ez 1 35. Irs gov 1040 ez 1 93 43. Irs gov 1040 ez 7 42. Irs gov 1040 ez 7 41. Irs gov 1040 ez 7 40. Irs gov 1040 ez 8 39. Irs gov 1040 ez 8 38. Irs gov 1040 ez 9 37. Irs gov 1040 ez 9 37. Irs gov 1040 ez 0 36. Irs gov 1040 ez 1 35. Irs gov 1040 ez 1 94 43. Irs gov 1040 ez 7 42. Irs gov 1040 ez 7 41. Irs gov 1040 ez 7 40. Irs gov 1040 ez 8 39. Irs gov 1040 ez 8 38. Irs gov 1040 ez 9 37. Irs gov 1040 ez 9 37. Irs gov 1040 ez 0 36. Irs gov 1040 ez 1 35. Irs gov 1040 ez 1 95 43. Irs gov 1040 ez 6 42. Irs gov 1040 ez 7 41. Irs gov 1040 ez 7 40. Irs gov 1040 ez 8 39. Irs gov 1040 ez 8 38. Irs gov 1040 ez 9 37. Irs gov 1040 ez 9 37. Irs gov 1040 ez 0 36. Irs gov 1040 ez 1 35. Irs gov 1040 ez 1 96 43. Irs gov 1040 ez 6 42. Irs gov 1040 ez 7 41. Irs gov 1040 ez 7 40. Irs gov 1040 ez 8 39. Irs gov 1040 ez 8 38. Irs gov 1040 ez 9 37. Irs gov 1040 ez 9 37. Irs gov 1040 ez 0 36. Irs gov 1040 ez 1 35. Irs gov 1040 ez 1 97 43. Irs gov 1040 ez 6 42. Irs gov 1040 ez 7 41. Irs gov 1040 ez 7 40. Irs gov 1040 ez 8 39. Irs gov 1040 ez 8 38. Irs gov 1040 ez 9 37. Irs gov 1040 ez 9 37. Irs gov 1040 ez 0 36. Irs gov 1040 ez 1 35. Irs gov 1040 ez 1 98 43. Irs gov 1040 ez 6 42. Irs gov 1040 ez 7 41. Irs gov 1040 ez 7 40. Irs gov 1040 ez 8 39. Irs gov 1040 ez 8 38. Irs gov 1040 ez 9 37. Irs gov 1040 ez 9 37. Irs gov 1040 ez 0 36. Irs gov 1040 ez 0 35. Irs gov 1040 ez 1 99 43. Irs gov 1040 ez 6 42. Irs gov 1040 ez 7 41. Irs gov 1040 ez 7 40. Irs gov 1040 ez 8 39. Irs gov 1040 ez 8 38. Irs gov 1040 ez 9 37. Irs gov 1040 ez 9 37. Irs gov 1040 ez 0 36. Irs gov 1040 ez 0 35. Irs gov 1040 ez 1 100 43. Irs gov 1040 ez 6 42. Irs gov 1040 ez 7 41. Irs gov 1040 ez 7 40. Irs gov 1040 ez 8 39. Irs gov 1040 ez 8 38. Irs gov 1040 ez 9 37. Irs gov 1040 ez 9 37. Irs gov 1040 ez 0 36. Irs gov 1040 ez 0 35. Irs gov 1040 ez 1 101 43. Irs gov 1040 ez 6 42. Irs gov 1040 ez 7 41. Irs gov 1040 ez 7 40. Irs gov 1040 ez 8 39. Irs gov 1040 ez 8 38. Irs gov 1040 ez 9 37. Irs gov 1040 ez 9 37. Irs gov 1040 ez 0 36. Irs gov 1040 ez 0 35. Irs gov 1040 ez 1 102 43. Irs gov 1040 ez 6 42. Irs gov 1040 ez 7 41. Irs gov 1040 ez 7 40. Irs gov 1040 ez 8 39. Irs gov 1040 ez 8 38. Irs gov 1040 ez 9 37. Irs gov 1040 ez 9 37. Irs gov 1040 ez 0 36. Irs gov 1040 ez 0 35. Irs gov 1040 ez 1 103 43. Irs gov 1040 ez 6 42. Irs gov 1040 ez 7 41. Irs gov 1040 ez 7 40. Irs gov 1040 ez 8 39. Irs gov 1040 ez 8 38. Irs gov 1040 ez 9 37. Irs gov 1040 ez 9 37. Irs gov 1040 ez 0 36. Irs gov 1040 ez 0 35. Irs gov 1040 ez 1 104 43. Irs gov 1040 ez 6 42. Irs gov 1040 ez 7 41. Irs gov 1040 ez 7 40. Irs gov 1040 ez 8 39. Irs gov 1040 ez 8 38. Irs gov 1040 ez 8 37. Irs gov 1040 ez 9 37. Irs gov 1040 ez 0 36. Irs gov 1040 ez 0 35. Irs gov 1040 ez 1 105 43. Irs gov 1040 ez 6 42. Irs gov 1040 ez 7 41. Irs gov 1040 ez 7 40. Irs gov 1040 ez 8 39. Irs gov 1040 ez 8 38. Irs gov 1040 ez 8 37. Irs gov 1040 ez 9 37. Irs gov 1040 ez 0 36. Irs gov 1040 ez 0 35. Irs gov 1040 ez 1 106 43. Irs gov 1040 ez 6 42. Irs gov 1040 ez 7 41. Irs gov 1040 ez 7 40. Irs gov 1040 ez 8 39. Irs gov 1040 ez 8 38. Irs gov 1040 ez 8 37. Irs gov 1040 ez 9 37. Irs gov 1040 ez 0 36. Irs gov 1040 ez 0 35. Irs gov 1040 ez 1 107 43. Irs gov 1040 ez 6 42. Irs gov 1040 ez 7 41. Irs gov 1040 ez 7 40. Irs gov 1040 ez 8 39. Irs gov 1040 ez 8 38. Irs gov 1040 ez 8 37. Irs gov 1040 ez 9 37. Irs gov 1040 ez 0 36. Irs gov 1040 ez 0 35. Irs gov 1040 ez 1 108 43. Irs gov 1040 ez 6 42. Irs gov 1040 ez 7 41. Irs gov 1040 ez 7 40. Irs gov 1040 ez 8 39. Irs gov 1040 ez 8 38. Irs gov 1040 ez 8 37. Irs gov 1040 ez 9 37. Irs gov 1040 ez 0 36. Irs gov 1040 ez 0 35. Irs gov 1040 ez 1 109 43. Irs gov 1040 ez 6 42. Irs gov 1040 ez 7 41. Irs gov 1040 ez 7 40. Irs gov 1040 ez 7 39. Irs gov 1040 ez 8 38. Irs gov 1040 ez 8 37. Irs gov 1040 ez 9 37. Irs gov 1040 ez 0 36. Irs gov 1040 ez 0 35. Irs gov 1040 ez 1 110 43. Irs gov 1040 ez 6 42. Irs gov 1040 ez 7 41. Irs gov 1040 ez 7 40. Irs gov 1040 ez 7 39. Irs gov 1040 ez 8 38. Irs gov 1040 ez 8 37. Irs gov 1040 ez 9 37. Irs gov 1040 ez 0 36. Irs gov 1040 ez 0 35. Irs gov 1040 ez 1 111 43. Irs gov 1040 ez 6 42. Irs gov 1040 ez 7 41. Irs gov 1040 ez 7 40. Irs gov 1040 ez 7 39. Irs gov 1040 ez 8 38. Irs gov 1040 ez 8 37. Irs gov 1040 ez 9 37. Irs gov 1040 ez 0 36. Irs gov 1040 ez 0 35. Irs gov 1040 ez 1 112 43. Irs gov 1040 ez 6 42. Irs gov 1040 ez 7 41. Irs gov 1040 ez 7 40. Irs gov 1040 ez 7 39. Irs gov 1040 ez 8 38. Irs gov 1040 ez 8 37. Irs gov 1040 ez 9 37. Irs gov 1040 ez 0 36. Irs gov 1040 ez 0 35. Irs gov 1040 ez 1 113 43. Irs gov 1040 ez 6 42. Irs gov 1040 ez 7 41. Irs gov 1040 ez 7 40. Irs gov 1040 ez 7 39. Irs gov 1040 ez 8 38. Irs gov 1040 ez 8 37. Irs gov 1040 ez 9 37. Irs gov 1040 ez 0 36. Irs gov 1040 ez 0 35. Irs gov 1040 ez 1 114 43. Irs gov 1040 ez 6 42. Irs gov 1040 ez 7 41. Irs gov 1040 ez 7 40. Irs gov 1040 ez 7 39. Irs gov 1040 ez 8 38. Irs gov 1040 ez 8 37. Irs gov 1040 ez 9 37. Irs gov 1040 ez 0 36. Irs gov 1040 ez 0 35. Irs gov 1040 ez 1 115+ 43. Irs gov 1040 ez 6 42. Irs gov 1040 ez 7 41. Irs gov 1040 ez 7 40. Irs gov 1040 ez 7 39. Irs gov 1040 ez 8 38. Irs gov 1040 ez 8 37. Irs gov 1040 ez 9 37. Irs gov 1040 ez 0 36. Irs gov 1040 ez 0 35. Irs gov 1040 ez 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 gov 1040 ez 4 40. Irs gov 1040 ez 0 39. Irs gov 1040 ez 5 39. Irs gov 1040 ez 1 38. Irs gov 1040 ez 7 38. Irs gov 1040 ez 3 38. Irs gov 1040 ez 0 37. Irs gov 1040 ez 6 37. Irs gov 1040 ez 3 37. Irs gov 1040 ez 1 51 40. Irs gov 1040 ez 0 39. Irs gov 1040 ez 5 39. Irs gov 1040 ez 0 38. Irs gov 1040 ez 5 38. Irs gov 1040 ez 1 37. Irs gov 1040 ez 7 37. Irs gov 1040 ez 4 37. Irs gov 1040 ez 0 36. Irs gov 1040 ez 7 36. Irs gov 1040 ez 4 52 39. Irs gov 1040 ez 5 39. Irs gov 1040 ez 0 38. Irs gov 1040 ez 5 38. Irs gov 1040 ez 0 37. Irs gov 1040 ez 6 37. Irs gov 1040 ez 2 36. Irs gov 1040 ez 8 36. Irs gov 1040 ez 4 36. Irs gov 1040 ez 0 35. Irs gov 1040 ez 7 53 39. Irs gov 1040 ez 1 38. Irs gov 1040 ez 5 38. Irs gov 1040 ez 0 37. Irs gov 1040 ez 5 37. Irs gov 1040 ez 1 36. Irs gov 1040 ez 6 36. Irs gov 1040 ez 2 35. Irs gov 1040 ez 8 35. Irs gov 1040 ez 4 35. Irs gov 1040 ez 1 54 38. Irs gov 1040 ez 7 38. Irs gov 1040 ez 1 37. Irs gov 1040 ez 6 37. Irs gov 1040 ez 1 36. Irs gov 1040 ez 6 36. Irs gov 1040 ez 1 35. Irs gov 1040 ez 7 35. Irs gov 1040 ez 2 34. Irs gov 1040 ez 8 34. Irs gov 1040 ez 5 55 38. Irs gov 1040 ez 3 37. Irs gov 1040 ez 7 37. Irs gov 1040 ez 2 36. Irs gov 1040 ez 6 36. Irs gov 1040 ez 1 35. Irs gov 1040 ez 6 35. Irs gov 1040 ez 1 34. Irs gov 1040 ez 7 34. Irs gov 1040 ez 3 33. Irs gov 1040 ez 9 56 38. Irs gov 1040 ez 0 37. Irs gov 1040 ez 4 36. Irs gov 1040 ez 8 36. Irs gov 1040 ez 2 35. Irs gov 1040 ez 7 35. Irs gov 1040 ez 1 34. Irs gov 1040 ez 7 34. Irs gov 1040 ez 2 33. Irs gov 1040 ez 7 33. Irs gov 1040 ez 3 Appendix C. Irs gov 1040 ez (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 gov 1040 ez 6 37. Irs gov 1040 ez 0 36. Irs gov 1040 ez 4 35. Irs gov 1040 ez 8 35. Irs gov 1040 ez 2 34. Irs gov 1040 ez 7 34. Irs gov 1040 ez 2 33. Irs gov 1040 ez 7 33. Irs gov 1040 ez 2 32. Irs gov 1040 ez 8 58 37. Irs gov 1040 ez 3 36. Irs gov 1040 ez 7 36. Irs gov 1040 ez 0 35. Irs gov 1040 ez 4 34. Irs gov 1040 ez 8 34. Irs gov 1040 ez 3 33. Irs gov 1040 ez 7 33. Irs gov 1040 ez 2 32. Irs gov 1040 ez 8 32. Irs gov 1040 ez 3 59 37. Irs gov 1040 ez 1 36. Irs gov 1040 ez 4 35. Irs gov 1040 ez 7 35. Irs gov 1040 ez 1 34. Irs gov 1040 ez 5 33. Irs gov 1040 ez 9 33. Irs gov 1040 ez 3 32. Irs gov 1040 ez 8 32. Irs gov 1040 ez 3 31. Irs gov 1040 ez 8 60 36. Irs gov 1040 ez 8 36. Irs gov 1040 ez 1 35. Irs gov 1040 ez 4 34. Irs gov 1040 ez 8 34. Irs gov 1040 ez 1 33. Irs gov 1040 ez 5 32. Irs gov 1040 ez 9 32. Irs gov 1040 ez 4 31. Irs gov 1040 ez 9 31. Irs gov 1040 ez 3 61 36. Irs gov 1040 ez 6 35. Irs gov 1040 ez 8 35. Irs gov 1040 ez 1 34. Irs gov 1040 ez 5 33. Irs gov 1040 ez 8 33. Irs gov 1040 ez 2 32. Irs gov 1040 ez 6 32. Irs gov 1040 ez 0 31. Irs gov 1040 ez 4 30. Irs gov 1040 ez 9 62 36. Irs gov 1040 ez 3 35. Irs gov 1040 ez 6 34. Irs gov 1040 ez 9 34. Irs gov 1040 ez 2 33. Irs gov 1040 ez 5 32. Irs gov 1040 ez 9 32. Irs gov 1040 ez 2 31. Irs gov 1040 ez 6 31. Irs gov 1040 ez 1 30. Irs gov 1040 ez 5 63 36. Irs gov 1040 ez 1 35. Irs gov 1040 ez 4 34. Irs gov 1040 ez 6 33. Irs gov 1040 ez 9 33. Irs gov 1040 ez 2 32. Irs gov 1040 ez 6 31. Irs gov 1040 ez 9 31. Irs gov 1040 ez 3 30. Irs gov 1040 ez 7 30. Irs gov 1040 ez 1 64 35. Irs gov 1040 ez 9 35. Irs gov 1040 ez 2 34. Irs gov 1040 ez 4 33. Irs gov 1040 ez 7 33. Irs gov 1040 ez 0 32. Irs gov 1040 ez 3 31. Irs gov 1040 ez 6 31. Irs gov 1040 ez 0 30. Irs gov 1040 ez 4 29. Irs gov 1040 ez 8 65 35. Irs gov 1040 ez 8 35. Irs gov 1040 ez 0 34. Irs gov 1040 ez 2 33. Irs gov 1040 ez 5 32. Irs gov 1040 ez 7 32. Irs gov 1040 ez 0 31. Irs gov 1040 ez 4 30. Irs gov 1040 ez 7 30. Irs gov 1040 ez 0 29. Irs gov 1040 ez 4 66 35. Irs gov 1040 ez 6 34. Irs gov 1040 ez 8 34. Irs gov 1040 ez 0 33. Irs gov 1040 ez 3 32. Irs gov 1040 ez 5 31. Irs gov 1040 ez 8 31. Irs gov 1040 ez 1 30. Irs gov 1040 ez 4 29. Irs gov 1040 ez 8 29. Irs gov 1040 ez 1 67 35. Irs gov 1040 ez 5 34. Irs gov 1040 ez 7 33. Irs gov 1040 ez 9 33. Irs gov 1040 ez 1 32. Irs gov 1040 ez 3 31. Irs gov 1040 ez 6 30. Irs gov 1040 ez 9 30. Irs gov 1040 ez 2 29. Irs gov 1040 ez 5 28. Irs gov 1040 ez 8 68 35. Irs gov 1040 ez 3 34. Irs gov 1040 ez 5 33. Irs gov 1040 ez 7 32. Irs gov 1040 ez 9 32. Irs gov 1040 ez 1 31. Irs gov 1040 ez 4 30. Irs gov 1040 ez 7 29. Irs gov 1040 ez 9 29. Irs gov 1040 ez 2 28. Irs gov 1040 ez 6 69 35. Irs gov 1040 ez 2 34. Irs gov 1040 ez 4 33. Irs gov 1040 ez 6 32. Irs gov 1040 ez 8 32. Irs gov 1040 ez 0 31. Irs gov 1040 ez 2 30. Irs gov 1040 ez 5 29. Irs gov 1040 ez 7 29. Irs gov 1040 ez 0 28. Irs gov 1040 ez 3 70 35. Irs gov 1040 ez 1 34. Irs gov 1040 ez 3 33. Irs gov 1040 ez 4 32. Irs gov 1040 ez 6 31. Irs gov 1040 ez 8 31. Irs gov 1040 ez 1 30. Irs gov 1040 ez 3 29. Irs gov 1040 ez 5 28. Irs gov 1040 ez 8 28. Irs gov 1040 ez 1 71 35. Irs gov 1040 ez 0 34. Irs gov 1040 ez 2 33. Irs gov 1040 ez 3 32. Irs gov 1040 ez 5 31. Irs gov 1040 ez 7 30. Irs gov 1040 ez 9 30. Irs gov 1040 ez 1 29. Irs gov 1040 ez 4 28. Irs gov 1040 ez 6 27. Irs gov 1040 ez 9 72 34. Irs gov 1040 ez 9 34. Irs gov 1040 ez 1 33. Irs gov 1040 ez 2 32. Irs gov 1040 ez 4 31. Irs gov 1040 ez 6 30. Irs gov 1040 ez 8 30. Irs gov 1040 ez 0 29. Irs gov 1040 ez 2 28. Irs gov 1040 ez 4 27. Irs gov 1040 ez 7 73 34. Irs gov 1040 ez 8 34. Irs gov 1040 ez 0 33. Irs gov 1040 ez 1 32. Irs gov 1040 ez 3 31. Irs gov 1040 ez 5 30. Irs gov 1040 ez 6 29. Irs gov 1040 ez 8 29. Irs gov 1040 ez 1 28. Irs gov 1040 ez 3 27. Irs gov 1040 ez 5 74 34. Irs gov 1040 ez 8 33. Irs gov 1040 ez 9 33. Irs gov 1040 ez 0 32. Irs gov 1040 ez 2 31. Irs gov 1040 ez 4 30. Irs gov 1040 ez 5 29. Irs gov 1040 ez 7 28. Irs gov 1040 ez 9 28. Irs gov 1040 ez 1 27. Irs gov 1040 ez 4 75 34. Irs gov 1040 ez 7 33. Irs gov 1040 ez 8 33. Irs gov 1040 ez 0 32. Irs gov 1040 ez 1 31. Irs gov 1040 ez 3 30. Irs gov 1040 ez 4 29. Irs gov 1040 ez 6 28. Irs gov 1040 ez 8 28. Irs gov 1040 ez 0 27. Irs gov 1040 ez 2 76 34. Irs gov 1040 ez 6 33. Irs gov 1040 ez 8 32. Irs gov 1040 ez 9 32. Irs gov 1040 ez 0 31. Irs gov 1040 ez 2 30. Irs gov 1040 ez 3 29. Irs gov 1040 ez 5 28. Irs gov 1040 ez 7 27. Irs gov 1040 ez 9 27. Irs gov 1040 ez 1 77 34. Irs gov 1040 ez 6 33. Irs gov 1040 ez 7 32. Irs gov 1040 ez 8 32. Irs gov 1040 ez 0 31. Irs gov 1040 ez 1 30. Irs gov 1040 ez 3 29. Irs gov 1040 ez 4 28. Irs gov 1040 ez 6 27. Irs gov 1040 ez 8 27. Irs gov 1040 ez 0 78 34. Irs gov 1040 ez 5 33. Irs gov 1040 ez 6 32. Irs gov 1040 ez 8 31. Irs gov 1040 ez 9 31. Irs gov 1040 ez 0 30. Irs gov 1040 ez 2 29. Irs gov 1040 ez 3 28. Irs gov 1040 ez 5 27. Irs gov 1040 ez 7 26. Irs gov 1040 ez 9 79 34. Irs gov 1040 ez 5 33. Irs gov 1040 ez 6 32. Irs gov 1040 ez 7 31. Irs gov 1040 ez 8 31. Irs gov 1040 ez 0 30. Irs gov 1040 ez 1 29. Irs gov 1040 ez 3 28. Irs gov 1040 ez 4 27. Irs gov 1040 ez 6 26. Irs gov 1040 ez 8 80 34. Irs gov 1040 ez 5 33. Irs gov 1040 ez 6 32. Irs gov 1040 ez 7 31. Irs gov 1040 ez 8 30. Irs gov 1040 ez 9 30. Irs gov 1040 ez 1 29. Irs gov 1040 ez 2 28. Irs gov 1040 ez 4 27. Irs gov 1040 ez 5 26. Irs gov 1040 ez 7 81 34. Irs gov 1040 ez 4 33. Irs gov 1040 ez 5 32. Irs gov 1040 ez 6 31. Irs gov 1040 ez 8 30. Irs gov 1040 ez 9 30. Irs gov 1040 ez 0 29. Irs gov 1040 ez 2 28. Irs gov 1040 ez 3 27. Irs gov 1040 ez 5 26. Irs gov 1040 ez 6 82 34. Irs gov 1040 ez 4 33. Irs gov 1040 ez 5 32. Irs gov 1040 ez 6 31. Irs gov 1040 ez 7 30. Irs gov 1040 ez 8 30. Irs gov 1040 ez 0 29. Irs gov 1040 ez 1 28. Irs gov 1040 ez 3 27. Irs gov 1040 ez 4 26. Irs gov 1040 ez 6 83 34. Irs gov 1040 ez 4 33. Irs gov 1040 ez 5 32. Irs gov 1040 ez 6 31. Irs gov 1040 ez 7 30. Irs gov 1040 ez 8 29. Irs gov 1040 ez 9 29. Irs gov 1040 ez 1 28. Irs gov 1040 ez 2 27. Irs gov 1040 ez 4 26. Irs gov 1040 ez 5 84 34. Irs gov 1040 ez 3 33. Irs gov 1040 ez 4 32. Irs gov 1040 ez 5 31. Irs gov 1040 ez 7 30. Irs gov 1040 ez 8 29. Irs gov 1040 ez 9 29. Irs gov 1040 ez 0 28. Irs gov 1040 ez 2 27. Irs gov 1040 ez 3 26. Irs gov 1040 ez 5 85 34. Irs gov 1040 ez 3 33. Irs gov 1040 ez 4 32. Irs gov 1040 ez 5 31. Irs gov 1040 ez 6 30. Irs gov 1040 ez 7 29. Irs gov 1040 ez 9 29. Irs gov 1040 ez 0 28. Irs gov 1040 ez 1 27. Irs gov 1040 ez 3 26. Irs gov 1040 ez 4 86 34. Irs gov 1040 ez 3 33. Irs gov 1040 ez 4 32. Irs gov 1040 ez 5 31. Irs gov 1040 ez 6 30. Irs gov 1040 ez 7 29. Irs gov 1040 ez 8 29. Irs gov 1040 ez 0 28. Irs gov 1040 ez 1 27. Irs gov 1040 ez 2 26. Irs gov 1040 ez 4 87 34. Irs gov 1040 ez 3 33. Irs gov 1040 ez 4 32. Irs gov 1040 ez 5 31. Irs gov 1040 ez 6 30. Irs gov 1040 ez 7 29. Irs gov 1040 ez 8 28. Irs gov 1040 ez 9 28. Irs gov 1040 ez 1 27. Irs gov 1040 ez 2 26. Irs gov 1040 ez 4 88 34. Irs gov 1040 ez 3 33. Irs gov 1040 ez 4 32. Irs gov 1040 ez 5 31. Irs gov 1040 ez 6 30. Irs gov 1040 ez 7 29. Irs gov 1040 ez 8 28. Irs gov 1040 ez 9 28. Irs gov 1040 ez 0 27. Irs gov 1040 ez 2 26. Irs gov 1040 ez 3 89 34. Irs gov 1040 ez 3 33. Irs gov 1040 ez 3 32. Irs gov 1040 ez 4 31. Irs gov 1040 ez 5 30. Irs gov 1040 ez 7 29. Irs gov 1040 ez 8 28. Irs gov 1040 ez 9 28. Irs gov 1040 ez 0 27. Irs gov 1040 ez 2 26. Irs gov 1040 ez 3 90 34. Irs gov 1040 ez 2 33. Irs gov 1040 ez 3 32. Irs gov 1040 ez 4 31. Irs gov 1040 ez 5 30. Irs gov 1040 ez 6 29. Irs gov 1040 ez 8 28. Irs gov 1040 ez 9 28. Irs gov 1040 ez 0 27. Irs gov 1040 ez 1 26. Irs gov 1040 ez 3 91 34. Irs gov 1040 ez 2 33. Irs gov 1040 ez 3 32. Irs gov 1040 ez 4 31. Irs gov 1040 ez 5 30. Irs gov 1040 ez 6 29. Irs gov 1040 ez 7 28. Irs gov 1040 ez 9 28. Irs gov 1040 ez 0 27. Irs gov 1040 ez 1 26. Irs gov 1040 ez 3 92 34. Irs gov 1040 ez 2 33. Irs gov 1040 ez 3 32. Irs gov 1040 ez 4 31. Irs gov 1040 ez 5 30. Irs gov 1040 ez 6 29. Irs gov 1040 ez 7 28. Irs gov 1040 ez 8 28. Irs gov 1040 ez 0 27. Irs gov 1040 ez 1 26. Irs gov 1040 ez 2 93 34. Irs gov 1040 ez 2 33. Irs gov 1040 ez 3 32. Irs gov 1040 ez 4 31. Irs gov 1040 ez 5 30. Irs gov 1040 ez 6 29. Irs gov 1040 ez 7 28. Irs gov 1040 ez 8 28. Irs gov 1040 ez 0 27. Irs gov 1040 ez 1 26. Irs gov 1040 ez 2 94 34. Irs gov 1040 ez 2 33. Irs gov 1040 ez 3 32. Irs gov 1040 ez 4 31. Irs gov 1040 ez 5 30. Irs gov 1040 ez 6 29. Irs gov 1040 ez 7 28. Irs gov 1040 ez 8 27. Irs gov 1040 ez 9 27. Irs gov 1040 ez 1 26. Irs gov 1040 ez 2 95 34. Irs gov 1040 ez 2 33. Irs gov 1040 ez 3 32. Irs gov 1040 ez 4 31. Irs gov 1040 ez 5 30. Irs gov 1040 ez 6 29. Irs gov 1040 ez 7 28. Irs gov 1040 ez 8 27. Irs gov 1040 ez 9 27. Irs gov 1040 ez 1 26. Irs gov 1040 ez 2 96 34. Irs gov 1040 ez 2 33. Irs gov 1040 ez 3 32. Irs gov 1040 ez 4 31. Irs gov 1040 ez 5 30. Irs gov 1040 ez 6 29. Irs gov 1040 ez 7 28. Irs gov 1040 ez 8 27. Irs gov 1040 ez 9 27. Irs gov 1040 ez 0 26. Irs gov 1040 ez 2 Appendix C. Irs gov 1040 ez (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 gov 1040 ez 2 33. Irs gov 1040 ez 3 32. Irs gov 1040 ez 4 31. Irs gov 1040 ez 5 30. Irs gov 1040 ez 6 29. Irs gov 1040 ez 7 28. Irs gov 1040 ez 8 27. Irs gov 1040 ez 9 27. Irs gov 1040 ez 0 26. Irs gov 1040 ez 2 98 34. Irs gov 1040 ez 2 33. Irs gov 1040 ez 3 32. Irs gov 1040 ez 4 31. Irs gov 1040 ez 5 30. Irs gov 1040 ez 6 29. Irs gov 1040 ez 7 28. Irs gov 1040 ez 8 27. Irs gov 1040 ez 9 27. Irs gov 1040 ez 0 26. Irs gov 1040 ez 2 99 34. Irs gov 1040 ez 2 33. Irs gov 1040 ez 3 32. Irs gov 1040 ez 4 31. Irs gov 1040 ez 5 30. Irs gov 1040 ez 6 29. Irs gov 1040 ez 7 28. Irs gov 1040 ez 8 27. Irs gov 1040 ez 9 27. Irs gov 1040 ez 0 26. Irs gov 1040 ez 2 100 34. Irs gov 1040 ez 2 33. Irs gov 1040 ez 3 32. Irs gov 1040 ez 4 31. Irs gov 1040 ez 5 30. Irs gov 1040 ez 6 29. Irs gov 1040 ez 7 28. Irs gov 1040 ez 8 27. Irs gov 1040 ez 9 27. Irs gov 1040 ez 0 26. Irs gov 1040 ez 1 101 34. Irs gov 1040 ez 2 33. Irs gov 1040 ez 3 32. Irs gov 1040 ez 4 31. Irs gov 1040 ez 5 30. Irs gov 1040 ez 6 29. Irs gov 1040 ez 7 28. Irs gov 1040 ez 8 27. Irs gov 1040 ez 9 27. Irs gov 1040 ez 0 26. Irs gov 1040 ez 1 102 34. Irs gov 1040 ez 2 33. Irs gov 1040 ez 3 32. Irs gov 1040 ez 4 31. Irs gov 1040 ez 4 30. Irs gov 1040 ez 5 29. Irs gov 1040 ez 7 28. Irs gov 1040 ez 8 27. Irs gov 1040 ez 9 27. Irs gov 1040 ez 0 26. Irs gov 1040 ez 1 103 34. Irs gov 1040 ez 2 33. Irs gov 1040 ez 3 32. Irs gov 1040 ez 4 31. Irs gov 1040 ez 4 30. Irs gov 1040 ez 5 29. Irs gov 1040 ez 7 28. Irs gov 1040 ez 8 27. Irs gov 1040 ez 9 27. Irs gov 1040 ez 0 26. Irs gov 1040 ez 1 104 34. Irs gov 1040 ez 2 33. Irs gov 1040 ez 3 32. Irs gov 1040 ez 4 31. Irs gov 1040 ez 4 30. Irs gov 1040 ez 5 29. Irs gov 1040 ez 6 28. Irs gov 1040 ez 8 27. Irs gov 1040 ez 9 27. Irs gov 1040 ez 0 26. Irs gov 1040 ez 1 105 34. Irs gov 1040 ez 2 33. Irs gov 1040 ez 3 32. Irs gov 1040 ez 3 31. Irs gov 1040 ez 4 30. Irs gov 1040 ez 5 29. Irs gov 1040 ez 6 28. Irs gov 1040 ez 8 27. Irs gov 1040 ez 9 27. Irs gov 1040 ez 0 26. Irs gov 1040 ez 1 106 34. Irs gov 1040 ez 2 33. Irs gov 1040 ez 3 32. Irs gov 1040 ez 3 31. Irs gov 1040 ez 4 30. Irs gov 1040 ez 5 29. Irs gov 1040 ez 6 28. Irs gov 1040 ez 8 27. Irs gov 1040 ez 9 27. Irs gov 1040 ez 0 26. Irs gov 1040 ez 1 107 34. Irs gov 1040 ez 2 33. Irs gov 1040 ez 3 32. Irs gov 1040 ez 3 31. Irs gov 1040 ez 4 30. Irs gov 1040 ez 5 29. Irs gov 1040 ez 6 28. Irs gov 1040 ez 8 27. Irs gov 1040 ez 9 27. Irs gov 1040 ez 0 26. Irs gov 1040 ez 1 108 34. Irs gov 1040 ez 2 33. Irs gov 1040 ez 3 32. Irs gov 1040 ez 3 31. Irs gov 1040 ez 4 30. Irs gov 1040 ez 5 29. Irs gov 1040 ez 6 28. Irs gov 1040 ez 8 27. Irs gov 1040 ez 9 27. Irs gov 1040 ez 0 26. Irs gov 1040 ez 1 109 34. Irs gov 1040 ez 2 33. Irs gov 1040 ez 3 32. Irs gov 1040 ez 3 31. Irs gov 1040 ez 4 30. Irs gov 1040 ez 5 29. Irs gov 1040 ez 6 28. Irs gov 1040 ez 7 27. Irs gov 1040 ez 9 27. Irs gov 1040 ez 0 26. Irs gov 1040 ez 1 110 34. Irs gov 1040 ez 2 33. Irs gov 1040 ez 3 32. Irs gov 1040 ez 3 31. Irs gov 1040 ez 4 30. Irs gov 1040 ez 5 29. Irs gov 1040 ez 6 28. Irs gov 1040 ez 7 27. Irs gov 1040 ez 9 27. Irs gov 1040 ez 0 26. Irs gov 1040 ez 1 111 34. Irs gov 1040 ez 2 33. Irs gov 1040 ez 3 32. Irs gov 1040 ez 3 31. Irs gov 1040 ez 4 30. Irs gov 1040 ez 5 29. Irs gov 1040 ez 6 28. Irs gov 1040 ez 7 27. Irs gov 1040 ez 9 27. Irs gov 1040 ez 0 26. Irs gov 1040 ez 1 112 34. Irs gov 1040 ez 2 33. Irs gov 1040 ez 3 32. Irs gov 1040 ez 3 31. Irs gov 1040 ez 4 30. Irs gov 1040 ez 5 29. Irs gov 1040 ez 6 28. Irs gov 1040 ez 7 27. Irs gov 1040 ez 9 27. Irs gov 1040 ez 0 26. Irs gov 1040 ez 1 113 34. Irs gov 1040 ez 2 33. Irs gov 1040 ez 3 32. Irs gov 1040 ez 3 31. Irs gov 1040 ez 4 30. Irs gov 1040 ez 5 29. Irs gov 1040 ez 6 28. Irs gov 1040 ez 7 27. Irs gov 1040 ez 9 27. Irs gov 1040 ez 0 26. Irs gov 1040 ez 1 114 34. Irs gov 1040 ez 2 33. Irs gov 1040 ez 3 32. Irs gov 1040 ez 3 31. Irs gov 1040 ez 4 30. Irs gov 1040 ez 5 29. Irs gov 1040 ez 6 28. Irs gov 1040 ez 7 27. Irs gov 1040 ez 9 27. Irs gov 1040 ez 0 26. Irs gov 1040 ez 1 115+ 34. Irs gov 1040 ez 2 33. Irs gov 1040 ez 3 32. Irs gov 1040 ez 3 31. Irs gov 1040 ez 4 30. Irs gov 1040 ez 5 29. Irs gov 1040 ez 6 28. Irs gov 1040 ez 7 27. Irs gov 1040 ez 9 27. Irs gov 1040 ez 0 26. Irs gov 1040 ez 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 gov 1040 ez 9 30. Irs gov 1040 ez 4 30. Irs gov 1040 ez 0 29. Irs gov 1040 ez 6 29. Irs gov 1040 ez 2 28. Irs gov 1040 ez 8 28. Irs gov 1040 ez 5 28. Irs gov 1040 ez 2 27. Irs gov 1040 ez 9 27. Irs gov 1040 ez 6 61 30. Irs gov 1040 ez 4 29. Irs gov 1040 ez 9 29. Irs gov 1040 ez 5 29. Irs gov 1040 ez 0 28. Irs gov 1040 ez 6 28. Irs gov 1040 ez 3 27. Irs gov 1040 ez 9 27. Irs gov 1040 ez 6 27. Irs gov 1040 ez 3 27. Irs gov 1040 ez 0 62 30. Irs gov 1040 ez 0 29. Irs gov 1040 ez 5 29. Irs gov 1040 ez 0 28. Irs gov 1040 ez 5 28. Irs gov 1040 ez 1 27. Irs gov 1040 ez 7 27. Irs gov 1040 ez 3 27. Irs gov 1040 ez 0 26. Irs gov 1040 ez 7 26. Irs gov 1040 ez 4 63 29. Irs gov 1040 ez 6 29. Irs gov 1040 ez 0 28. Irs gov 1040 ez 5 28. Irs gov 1040 ez 1 27. Irs gov 1040 ez 6 27. Irs gov 1040 ez 2 26. Irs gov 1040 ez 8 26. Irs gov 1040 ez 4 26. Irs gov 1040 ez 1 25. Irs gov 1040 ez 7 64 29. Irs gov 1040 ez 2 28. Irs gov 1040 ez 6 28. Irs gov 1040 ez 1 27. Irs gov 1040 ez 6 27. Irs gov 1040 ez 1 26. Irs gov 1040 ez 7 26. Irs gov 1040 ez 3 25. Irs gov 1040 ez 9 25. Irs gov 1040 ez 5 25. Irs gov 1040 ez 2 65 28. Irs gov 1040 ez 8 28. Irs gov 1040 ez 3 27. Irs gov 1040 ez 7 27. Irs gov 1040 ez 2 26. Irs gov 1040 ez 7 26. Irs gov 1040 ez 2 25. Irs gov 1040 ez 8 25. Irs gov 1040 ez 4 25. Irs gov 1040 ez 0 24. Irs gov 1040 ez 6 66 28. Irs gov 1040 ez 5 27. Irs gov 1040 ez 9 27. Irs gov 1040 ez 3 26. Irs gov 1040 ez 8 26. Irs gov 1040 ez 3 25. Irs gov 1040 ez 8 25. Irs gov 1040 ez 3 24. Irs gov 1040 ez 9 24. Irs gov 1040 ez 5 24. Irs gov 1040 ez 1 67 28. Irs gov 1040 ez 2 27. Irs gov 1040 ez 6 27. Irs gov 1040 ez 0 26. Irs gov 1040 ez 4 25. Irs gov 1040 ez 9 25. Irs gov 1040 ez 4 24. Irs gov 1040 ez 9 24. Irs gov 1040 ez 4 24. Irs gov 1040 ez 0 23. Irs gov 1040 ez 6 68 27. Irs gov 1040 ez 9 27. Irs gov 1040 ez 3 26. Irs gov 1040 ez 7 26. Irs gov 1040 ez 1 25. Irs gov 1040 ez 5 25. Irs gov 1040 ez 0 24. Irs gov 1040 ez 5 24. Irs gov 1040 ez 0 23. Irs gov 1040 ez 5 23. Irs gov 1040 ez 1 69 27. Irs gov 1040 ez 6 27. Irs gov 1040 ez 0 26. Irs gov 1040 ez 4 25. Irs gov 1040 ez 7 25. Irs gov 1040 ez 2 24. Irs gov 1040 ez 6 24. Irs gov 1040 ez 1 23. Irs gov 1040 ez 6 23. Irs gov 1040 ez 1 22. Irs gov 1040 ez 6 70 27. Irs gov 1040 ez 4 26. Irs gov 1040 ez 7 26. Irs gov 1040 ez 1 25. Irs gov 1040 ez 4 24. Irs gov 1040 ez 8 24. Irs gov 1040 ez 3 23. Irs gov 1040 ez 7 23. Irs gov 1040 ez 2 22. Irs gov 1040 ez 7 22. Irs gov 1040 ez 2 71 27. Irs gov 1040 ez 2 26. Irs gov 1040 ez 5 25. Irs gov 1040 ez 8 25. Irs gov 1040 ez 2 24. Irs gov 1040 ez 5 23. Irs gov 1040 ez 9 23. Irs gov 1040 ez 4 22. Irs gov 1040 ez 8 22. Irs gov 1040 ez 3 21. Irs gov 1040 ez 8 72 27. Irs gov 1040 ez 0 26. Irs gov 1040 ez 3 25. Irs gov 1040 ez 6 24. Irs gov 1040 ez 9 24. Irs gov 1040 ez 3 23. Irs gov 1040 ez 7 23. Irs gov 1040 ez 1 22. Irs gov 1040 ez 5 22. Irs gov 1040 ez 0 21. Irs gov 1040 ez 4 73 26. Irs gov 1040 ez 8 26. Irs gov 1040 ez 1 25. Irs gov 1040 ez 4 24. Irs gov 1040 ez 7 24. Irs gov 1040 ez 0 23. Irs gov 1040 ez 4 22. Irs gov 1040 ez 8 22. Irs gov 1040 ez 2 21. Irs gov 1040 ez 6 21. Irs gov 1040 ez 1 74 26. Irs gov 1040 ez 6 25. Irs gov 1040 ez 9 25. Irs gov 1040 ez 2 24. Irs gov 1040 ez 5 23. Irs gov 1040 ez 8 23. Irs gov 1040 ez 1 22. Irs gov 1040 ez 5 21. Irs gov 1040 ez 9 21. Irs gov 1040 ez 3 20. Irs gov 1040 ez 8 75 26. Irs gov 1040 ez 5 25. Irs gov 1040 ez 7 25. Irs gov 1040 ez 0 24. Irs gov 1040 ez 3 23. Irs gov 1040 ez 6 22. Irs gov 1040 ez 9 22. Irs gov 1040 ez 3 21. Irs gov 1040 ez 6 21. Irs gov 1040 ez 0 20. Irs gov 1040 ez 5 Appendix C. Irs gov 1040 ez (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 gov 1040 ez 3 25. Irs gov 1040 ez 6 24. Irs gov 1040 ez 8 24. Irs gov 1040 ez 1 23. Irs gov 1040 ez 4 22. Irs gov 1040 ez 7 22. Irs gov 1040 ez 0 21. Irs gov 1040 ez 4 20. Irs gov 1040 ez 8 20. Irs gov 1040 ez 2 77 26. Irs gov 1040 ez 2 25. Irs gov 1040 ez 4 24. Irs gov 1040 ez 7 23. Irs gov 1040 ez 9 23. Irs gov 1040 ez 2 22. Irs gov 1040 ez 5 21. Irs gov 1040 ez 8 21. Irs gov 1040 ez 2 20. Irs gov 1040 ez 6 19. Irs gov 1040 ez 9 78 26. Irs gov 1040 ez 1 25. Irs gov 1040 ez 3 24. Irs gov 1040 ez 6 23. Irs gov 1040 ez 8 23. Irs gov 1040 ez 1 22. Irs gov 1040 ez 4 21. Irs gov 1040 ez 7 21. Irs gov 1040 ez 0 20. Irs gov 1040 ez 3 19. Irs gov 1040 ez 7 79 26. Irs gov 1040 ez 0 25. Irs gov 1040 ez 2 24. Irs gov 1040 ez 4 23. Irs gov 1040 ez 7 22. Irs gov 1040 ez 9 22. Irs gov 1040 ez 2 21. Irs gov 1040 ez 5 20. Irs gov 1040 ez 8 20. Irs gov 1040 ez 1 19. Irs gov 1040 ez 5 80 25. Irs gov 1040 ez 9 25. Irs gov 1040 ez 1 24. Irs gov 1040 ez 3 23. Irs gov 1040 ez 6 22. Irs gov 1040 ez 8 22. Irs gov 1040 ez 1 21. Irs gov 1040 ez 3 20. Irs gov 1040 ez 6 20. Irs gov 1040 ez 0 19. Irs gov 1040 ez 3 81 25. Irs gov 1040 ez 8 25. Irs gov 1040 ez 0 24. Irs gov 1040 ez 2 23. Irs gov 1040 ez 4 22. Irs gov 1040 ez 7 21. Irs gov 1040 ez 9 21. Irs gov 1040 ez 2 20. Irs gov 1040 ez 5 19. Irs gov 1040 ez 8 19. Irs gov 1040 ez 1 82 25. Irs gov 1040 ez 8 24. Irs gov 1040 ez 9 24. Irs gov 1040 ez 1 23. Irs gov 1040 ez 4 22. Irs gov 1040 ez 6 21. Irs gov 1040 ez 8 21. Irs gov 1040 ez 1 20. Irs gov 1040 ez 4 19. Irs gov 1040 ez 7 19. Irs gov 1040 ez 0 83 25. Irs gov 1040 ez 7 24. Irs gov 1040 ez 9 24. Irs gov 1040 ez 1 23. Irs gov 1040 ez 3 22. Irs gov 1040 ez 5 21. Irs gov 1040 ez 7 21. Irs gov 1040 ez 0 20. Irs gov 1040 ez 2 19. Irs gov 1040 ez 5 18. Irs gov 1040 ez 8 84 25. Irs gov 1040 ez 6 24. Irs gov 1040 ez 8 24. Irs gov 1040 ez 0 23. Irs gov 1040 ez 2 22. Irs gov 1040 ez 4 21. Irs gov 1040 ez 6 20. Irs gov 1040 ez 9 20. Irs gov 1040 ez 1 19. Irs gov 1040 ez 4 18. Irs gov 1040 ez 7 85 25. Irs gov 1040 ez 6 24. Irs gov 1040 ez 8 23. Irs gov 1040 ez 9 23. Irs gov 1040 ez 1 22. Irs gov 1040 ez 3 21. Irs gov 1040 ez 6 20. Irs gov 1040 ez 8 20. Irs gov 1040 ez 1 19. Irs gov 1040 ez 3 18. Irs gov 1040 ez 6 86 25. Irs gov 1040 ez 5 24. Irs gov 1040 ez 7 23. Irs gov 1040 ez 9 23. Irs gov 1040 ez 1 22. Irs gov 1040 ez 3 21. Irs gov 1040 ez 5 20. Irs gov 1040 ez 7 20. Irs gov 1040 ez 0 19. Irs gov 1040 ez 2 18. Irs gov 1040 ez 5 87 25. Irs gov 1040 ez 5 24. Irs gov 1040 ez 7 23. Irs gov 1040 ez 8 23. Irs gov 1040 ez 0 22. Irs gov 1040 ez 2 21. Irs gov 1040 ez 4 20. Irs gov 1040 ez 7 19. Irs gov 1040 ez 9 19. Irs gov 1040 ez 2 18. Irs gov 1040 ez 4 88 25. Irs gov 1040 ez 5 24. Irs gov 1040 ez 6 23. Irs gov 1040 ez 8 23. Irs gov 1040 ez 0 22. Irs gov 1040 ez 2 21. Irs gov 1040 ez 4 20. Irs gov 1040 ez 6 19. Irs gov 1040 ez 8 19. Irs gov 1040 ez 1 18. Irs gov 1040 ez 3 89 25. Irs gov 1040 ez 4 24. Irs gov 1040 ez 6 23. Irs gov 1040 ez 8 22. Irs gov 1040 ez 9 22. Irs gov 1040 ez 1 21. Irs gov 1040 ez 3 20. Irs gov 1040 ez 5 19. Irs gov 1040 ez 8 19. Irs gov 1040 ez 0 18. Irs gov 1040 ez 3 90 25. Irs gov 1040 ez 4 24. Irs gov 1040 ez 6 23. Irs gov 1040 ez 7 22. Irs gov 1040 ez 9 22. Irs gov 1040 ez 1 21. Irs gov 1040 ez 3 20. Irs gov 1040 ez 5 19. Irs gov 1040 ez 7 19. Irs gov 1040 ez 0 18. Irs gov 1040 ez 2 91 25. Irs gov 1040 ez 4 24. Irs gov 1040 ez 5 23. Irs gov 1040 ez 7 22. Irs gov 1040 ez 9 22. Irs gov 1040 ez 1 21. Irs gov 1040 ez 3 20. Irs gov 1040 ez 5 19. Irs gov 1040 ez 7 18. Irs gov 1040 ez 9 18. Irs gov 1040 ez 2 92 25. Irs gov 1040 ez 4 24. Irs gov 1040 ez 5 23. Irs gov 1040 ez 7 22. Irs gov 1040 ez 9 22. Irs gov 1040 ez 0 21. Irs gov 1040 ez 2 20. Irs gov 1040 ez 4 19. Irs gov 1040 ez 6 18. Irs gov 1040 ez 9 18. Irs gov 1040 ez 1 93 25. Irs gov 1040 ez 4 24. Irs gov 1040 ez 5 23. Irs gov 1040 ez 7 22. Irs gov 1040 ez 8 22. Irs gov 1040 ez 0 21. Irs gov 1040 ez 2 20. Irs gov 1040 ez 4 19. Irs gov 1040 ez 6 18. Irs gov 1040 ez 8 18. Irs gov 1040 ez 1 94 25. Irs gov 1040 ez 3 24. Irs gov 1040 ez 5 23. Irs gov 1040 ez 6 22. Irs gov 1040 ez 8 22. Irs gov 1040 ez 0 21. Irs gov 1040 ez 2 20. Irs gov 1040 ez 4 19. Irs gov 1040 ez 6 18. Irs gov 1040 ez 8 18. Irs gov 1040 ez 0 95 25. Irs gov 1040 ez 3 24. Irs gov 1040 ez 5 23. Irs gov 1040 ez 6 22. Irs gov 1040 ez 8 22. Irs gov 1040 ez 0 21. Irs gov 1040 ez 1 20. Irs gov 1040 ez 3 19. Irs gov 1040 ez 6 18. Irs gov 1040 ez 8 18. Irs gov 1040 ez 0 96 25. Irs gov 1040 ez 3 24. Irs gov 1040 ez 5 23. Irs gov 1040 ez 6 22. Irs gov 1040 ez 8 21. Irs gov 1040 ez 9 21. Irs gov 1040 ez 1 20. Irs gov 1040 ez 3 19. Irs gov 1040 ez 5 18. Irs gov 1040 ez 8 18. Irs gov 1040 ez 0 97 25. Irs gov 1040 ez 3 24. Irs gov 1040 ez 5 23. Irs gov 1040 ez 6 22. Irs gov 1040 ez 8 21. Irs gov 1040 ez 9 21. Irs gov 1040 ez 1 20. Irs gov 1040 ez 3 19. Irs gov 1040 ez 5 18. Irs gov 1040 ez 7 18. Irs gov 1040 ez 0 98 25. Irs gov 1040 ez 3 24. Irs gov 1040 ez 4 23. Irs gov 1040 ez 6 22. Irs gov 1040 ez 8 21. Irs gov 1040 ez 9 21. Irs gov 1040 ez 1 20. Irs gov 1040 ez 3 19. Irs gov 1040 ez 5 18. Irs gov 1040 ez 7 17. Irs gov 1040 ez 9 99 25. Irs gov 1040 ez 3 24. Irs gov 1040 ez 4 23. Irs gov 1040 ez 6 22. Irs gov 1040 ez 7 21. Irs gov 1040 ez 9 21. Irs gov 1040 ez 1 20. Irs gov 1040 ez 3 19. Irs gov 1040 ez 5 18. Irs gov 1040 ez 7 17. Irs gov 1040 ez 9 100 25. Irs gov 1040 ez 3 24. Irs gov 1040 ez 4 23. Irs gov 1040 ez 6 22. Irs gov 1040 ez 7 21. Irs gov 1040 ez 9 21. Irs gov 1040 ez 1 20. Irs gov 1040 ez 3 19. Irs gov 1040 ez 5 18. Irs gov 1040 ez 7 17. Irs gov 1040 ez 9 101 25. Irs gov 1040 ez 3 24. Irs gov 1040 ez 4 23. Irs gov 1040 ez 6 22. Irs gov 1040 ez 7 21. Irs gov 1040 ez 9 21. Irs gov 1040 ez 1 20. Irs gov 1040 ez 2 19. Irs gov 1040 ez 4 18. Irs gov 1040 ez 7 17. Irs gov 1040 ez 9 102 25. Irs gov 1040 ez 3 24. Irs gov 1040 ez 4 23. Irs gov 1040 ez 6 22. Irs gov 1040 ez 7 21. Irs gov 1040 ez 9 21. Irs gov 1040 ez 1 20. Irs gov 1040 ez 2 19. Irs gov 1040 ez 4 18. Irs gov 1040 ez 6 17. Irs gov 1040 ez 9 103 25. Irs gov 1040 ez 3 24. Irs gov 1040 ez 4 23. Irs gov 1040 ez 6 22. Irs gov 1040 ez 7 21. Irs gov 1040 ez 9 21. Irs gov 1040 ez 0 20. Irs gov 1040 ez 2 19. Irs gov 1040 ez 4 18. Irs gov 1040 ez 6 17. Irs gov 1040 ez 9 104 25. Irs gov 1040 ez 3 24. Irs gov 1040 ez 4 23. Irs gov 1040 ez 5 22. Irs gov 1040 ez 7 21. Irs gov 1040 ez 9 21. Irs gov 1040 ez 0 20. Irs gov 1040 ez 2 19. Irs gov 1040 ez 4 18. Irs gov 1040 ez 6 17. Irs gov 1040 ez 8 105 25. Irs gov 1040 ez 3 24. Irs gov 1040 ez 4 23. Irs gov 1040 ez 5 22. Irs gov 1040 ez 7 21. Irs gov 1040 ez 9 21. Irs gov 1040 ez 0 20. Irs gov 1040 ez 2 19. Irs gov 1040 ez 4 18. Irs gov 1040 ez 6 17. Irs gov 1040 ez 8 106 25. Irs gov 1040 ez 3 24. Irs gov 1040 ez 4 23. Irs gov 1040 ez 5 22. Irs gov 1040 ez 7 21. Irs gov 1040 ez 9 21. Irs gov 1040 ez 0 20. Irs gov 1040 ez 2 19. Irs gov 1040 ez 4 18. Irs gov 1040 ez 6 17. Irs gov 1040 ez 8 107 25. Irs gov 1040 ez 2 24. Irs gov 1040 ez 4 23. Irs gov 1040 ez 5 22. Irs gov 1040 ez 7 21. Irs gov 1040 ez 8 21. Irs gov 1040 ez 0 20. Irs gov 1040 ez 2 19. Irs gov 1040 ez 4 18. Irs gov 1040 ez 6 17. Irs gov 1040 ez 8 108 25. Irs gov 1040 ez 2 24. Irs gov 1040 ez 4 23. Irs gov 1040 ez 5 22. Irs gov 1040 ez 7 21. Irs gov 1040 ez 8 21. Irs gov 1040 ez 0 20. Irs gov 1040 ez 2 19. Irs gov 1040 ez 4 18. Irs gov 1040 ez 6 17. Irs gov 1040 ez 8 109 25. Irs gov 1040 ez 2 24. Irs gov 1040 ez 4 23. Irs gov 1040 ez 5 22. Irs gov 1040 ez 7 21. Irs gov 1040 ez 8 21. Irs gov 1040 ez 0 20. Irs gov 1040 ez 2 19. Irs gov 1040 ez 4 18. Irs gov 1040 ez 6 17. Irs gov 1040 ez 8 110 25. Irs gov 1040 ez 2 24. Irs gov 1040 ez 4 23. Irs gov 1040 ez 5 22. Irs gov 1040 ez 7 21. Irs gov 1040 ez 8 21. Irs gov 1040 ez 0 20. Irs gov 1040 ez 2 19. Irs gov 1040 ez 4 18. Irs gov 1040 ez 6 17. Irs gov 1040 ez 8 111 25. Irs gov 1040 ez 2 24. Irs gov 1040 ez 4 23. Irs gov 1040 ez 5 22. Irs gov 1040 ez 7 21. Irs gov 1040 ez 8 21. Irs gov 1040 ez 0 20. Irs gov 1040 ez 2 19. Irs gov 1040 ez 4 18. Irs gov 1040 ez 6 17. Irs gov 1040 ez 8 112 25. Irs gov 1040 ez 2 24. Irs gov 1040 ez 4 23. Irs gov 1040 ez 5 22. Irs gov 1040 ez 7 21. Irs gov 1040 ez 8 21. Irs gov 1040 ez 0 20. Irs gov 1040 ez 2 19. Irs gov 1040 ez 4 18. Irs gov 1040 ez 6 17. Irs gov 1040 ez 8 113 25. Irs gov 1040 ez 2 24. Irs gov 1040 ez 4 23. Irs gov 1040 ez 5 22. Irs gov 1040 ez 7 21. Irs gov 1040 ez 8 21. Irs gov 1040 ez 0 20. Irs gov 1040 ez 2 19. Irs gov 1040 ez 4 18. Irs gov 1040 ez 6 17. Irs gov 1040 ez 8 114 25. Irs gov 1040 ez 2 24. Irs gov 1040 ez 4 23. Irs gov 1040 ez 5 22. Irs gov 1040 ez 7 21. Irs gov 1040 ez 8 21. Irs gov 1040 ez 0 20. Irs gov 1040 ez 2 19. Irs gov 1040 ez 4 18. Irs gov 1040 ez 6 17. Irs gov 1040 ez 8 115+ 25. Irs gov 1040 ez 2 24. Irs gov 1040 ez 4 23. Irs gov 1040 ez 5 22. Irs gov 1040 ez 7 21. Irs gov 1040 ez 8 21. Irs gov 1040 ez 0 20. Irs gov 1040 ez 2 19. Irs gov 1040 ez 4 18. Irs gov 1040 ez 6 17. Irs gov 1040 ez 8 Appendix C. Irs gov 1040 ez (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 gov 1040 ez 8 21. Irs gov 1040 ez 3 20. Irs gov 1040 ez 9 20. Irs gov 1040 ez 6 20. Irs gov 1040 ez 2 19. Irs gov 1040 ez 9 19. Irs gov 1040 ez 6 19. Irs gov 1040 ez 4 19. Irs gov 1040 ez 1 18. Irs gov 1040 ez 9 71 21. Irs gov 1040 ez 3 20. Irs gov 1040 ez 9 20. Irs gov 1040 ez 5 20. Irs gov 1040 ez 1 19. Irs gov 1040 ez 7 19. Irs gov 1040 ez 4 19. Irs gov 1040 ez 1 18. Irs gov 1040 ez 8 18. Irs gov 1040 ez 5 18. Irs gov 1040 ez 3 72 20. Irs gov 1040 ez 9 20. Irs gov 1040 ez 5 20. Irs gov 1040 ez 0 19. Irs gov 1040 ez 6 19. Irs gov 1040 ez 3 18. Irs gov 1040 ez 9 18. Irs gov 1040 ez 6 18. Irs gov 1040 ez 3 18. Irs gov 1040 ez 0 17. Irs gov 1040 ez 7 73 20. Irs gov 1040 ez 6 20. Irs gov 1040 ez 1 19. Irs gov 1040 ez 6 19. Irs gov 1040 ez 2 18. Irs gov 1040 ez 8 18. Irs gov 1040 ez 4 18. Irs gov 1040 ez 1 17. Irs gov 1040 ez 8 17. Irs gov 1040 ez 5 17. Irs gov 1040 ez 2 74 20. Irs gov 1040 ez 2 19. Irs gov 1040 ez 7 19. Irs gov 1040 ez 3 18. Irs gov 1040 ez 8 18. Irs gov 1040 ez 4 18. Irs gov 1040 ez 0 17. Irs gov 1040 ez 6 17. Irs gov 1040 ez 3 17. Irs gov 1040 ez 0 16. Irs gov 1040 ez 7 75 19. Irs gov 1040 ez 9 19. Irs gov 1040 ez 4 18. Irs gov 1040 ez 9 18. Irs gov 1040 ez 4 18. Irs gov 1040 ez 0 17. Irs gov 1040 ez 6 17. Irs gov 1040 ez 2 16. Irs gov 1040 ez 8 16. Irs gov 1040 ez 5 16. Irs gov 1040 ez 2 76 19. Irs gov 1040 ez 6 19. Irs gov 1040 ez 1 18. Irs gov 1040 ez 6 18. Irs gov 1040 ez 1 17. Irs gov 1040 ez 6 17. Irs gov 1040 ez 2 16. Irs gov 1040 ez 8 16. Irs gov 1040 ez 4 16. Irs gov 1040 ez 0 15. Irs gov 1040 ez 7 77 19. Irs gov 1040 ez 4 18. Irs gov 1040 ez 8 18. Irs gov 1040 ez 3 17. Irs gov 1040 ez 8 17. Irs gov 1040 ez 3 16. Irs gov 1040 ez 8 16. Irs gov 1040 ez 4 16. Irs gov 1040 ez 0 15. Irs gov 1040 ez 6 15. Irs gov 1040 ez 3 78 19. Irs gov 1040 ez 1 18. Irs gov 1040 ez 5 18. Irs gov 1040 ez 0 17. Irs gov 1040 ez 5 17. Irs gov 1040 ez 0 16. Irs gov 1040 ez 5 16. Irs gov 1040 ez 0 15. Irs gov 1040 ez 6 15. Irs gov 1040 ez 2 14. Irs gov 1040 ez 9 79 18. Irs gov 1040 ez 9 18. Irs gov 1040 ez 3 17. Irs gov 1040 ez 7 17. Irs gov 1040 ez 2 16. Irs gov 1040 ez 7 16. Irs gov 1040 ez 2 15. Irs gov 1040 ez 7 15. Irs gov 1040 ez 3 14. Irs gov 1040 ez 9 14. Irs gov 1040 ez 5 80 18. Irs gov 1040 ez 7 18. Irs gov 1040 ez 1 17. Irs gov 1040 ez 5 16. Irs gov 1040 ez 9 16. Irs gov 1040 ez 4 15. Irs gov 1040 ez 9 15. Irs gov 1040 ez 4 15. Irs gov 1040 ez 0 14. Irs gov 1040 ez 5 14. Irs gov 1040 ez 1 81 18. Irs gov 1040 ez 5 17. Irs gov 1040 ez 9 17. Irs gov 1040 ez 3 16. Irs gov 1040 ez 7 16. Irs gov 1040 ez 2 15. Irs gov 1040 ez 6 15. Irs gov 1040 ez 1 14. Irs gov 1040 ez 7 14. Irs gov 1040 ez 2 13. Irs gov 1040 ez 8 82 18. Irs gov 1040 ez 3 17. Irs gov 1040 ez 7 17. Irs gov 1040 ez 1 16. Irs gov 1040 ez 5 15. Irs gov 1040 ez 9 15. Irs gov 1040 ez 4 14. Irs gov 1040 ez 9 14. Irs gov 1040 ez 4 13. Irs gov 1040 ez 9 13. Irs gov 1040 ez 5 83 18. Irs gov 1040 ez 2 17. Irs gov 1040 ez 5 16. Irs gov 1040 ez 9 16. Irs gov 1040 ez 3 15. Irs gov 1040 ez 7 15. Irs gov 1040 ez 2 14. Irs gov 1040 ez 7 14. Irs gov 1040 ez 2 13. Irs gov 1040 ez 7 13. Irs gov 1040 ez 2 84 18. Irs gov 1040 ez 0 17. Irs gov 1040 ez 4 16. Irs gov 1040 ez 7 16. Irs gov 1040 ez 1 15. Irs gov 1040 ez 5 15. Irs gov 1040 ez 0 14. Irs gov 1040 ez 4 13. Irs gov 1040 ez 9 13. Irs gov 1040 ez 4 13. Irs gov 1040 ez 0 85 17. Irs gov 1040 ez 9 17. Irs gov 1040 ez 3 16. Irs gov 1040 ez 6 16. Irs gov 1040 ez 0 15. Irs gov 1040 ez 4 14. Irs gov 1040 ez 8 14. Irs gov 1040 ez 3 13. Irs gov 1040 ez 7 13. Irs gov 1040 ez 2 12. Irs gov 1040 ez 8 86 17. Irs gov 1040 ez 8 17. Irs gov 1040 ez 1 16. Irs gov 1040 ez 5 15. Irs gov 1040 ez 8 15. Irs gov 1040 ez 2 14. Irs gov 1040 ez 6 14. Irs gov 1040 ez 1 13. Irs gov 1040 ez 5 13. Irs gov 1040 ez 0 12. Irs gov 1040 ez 5 87 17. Irs gov 1040 ez 7 17. Irs gov 1040 ez 0 16. Irs gov 1040 ez 4 15. Irs gov 1040 ez 7 15. Irs gov 1040 ez 1 14. Irs gov 1040 ez 5 13. Irs gov 1040 ez 9 13. Irs gov 1040 ez 4 12. Irs gov 1040 ez 9 12. Irs gov 1040 ez 4 88 17. Irs gov 1040 ez 6 16. Irs gov 1040 ez 9 16. Irs gov 1040 ez 3 15. Irs gov 1040 ez 6 15. Irs gov 1040 ez 0 14. Irs gov 1040 ez 4 13. Irs gov 1040 ez 8 13. Irs gov 1040 ez 2 12. Irs gov 1040 ez 7 12. Irs gov 1040 ez 2 89 17. Irs gov 1040 ez 6 16. Irs gov 1040 ez 9 16. Irs gov 1040 ez 2 15. Irs gov 1040 ez 5 14. Irs gov 1040 ez 9 14. Irs gov 1040 ez 3 13. Irs gov 1040 ez 7 13. Irs gov 1040 ez 1 12. Irs gov 1040 ez 6 12. Irs gov 1040 ez 0 90 17. Irs gov 1040 ez 5 16. Irs gov 1040 ez 8 16. Irs gov 1040 ez 1 15. Irs gov 1040 ez 4 14. Irs gov 1040 ez 8 14. Irs gov 1040 ez 2 13. Irs gov 1040 ez 6 13. Irs gov 1040 ez 0 12. Irs gov 1040 ez 4 11. Irs gov 1040 ez 9 91 17. Irs gov 1040 ez 4 16. Irs gov 1040 ez 7 16. Irs gov 1040 ez 0 15. Irs gov 1040 ez 4 14. Irs gov 1040 ez 7 14. Irs gov 1040 ez 1 13. Irs gov 1040 ez 5 12. Irs gov 1040 ez 9 12. Irs gov 1040 ez 3 11. Irs gov 1040 ez 8 92 17. Irs gov 1040 ez 4 16. Irs gov 1040 ez 7 16. Irs gov 1040 ez 0 15. Irs gov 1040 ez 3 14. Irs gov 1040 ez 6 14. Irs gov 1040 ez 0 13. Irs gov 1040 ez 4 12. Irs gov 1040 ez 8 12. Irs gov 1040 ez 2 11. Irs gov 1040 ez 7 93 17. Irs gov 1040 ez 3 16. Irs gov 1040 ez 6 15. Irs gov 1040 ez 9 15. Irs gov 1040 ez 2 14. Irs gov 1040 ez 6 13. Irs gov 1040 ez 9 13. Irs gov 1040 ez 3 12. Irs gov 1040 ez 7 12. Irs gov 1040 ez 1 11. Irs gov 1040 ez 6 94 17. Irs gov 1040 ez 3 16. Irs gov 1040 ez 6 15. Irs gov 1040 ez 9 15. Irs gov 1040 ez 2 14. Irs gov 1040 ez 5 13. Irs gov 1040 ez 9 13. Irs gov 1040 ez 2 12. Irs gov 1040 ez 6 12. Irs gov 1040 ez 0 11. Irs gov 1040 ez 5 95 17. Irs gov 1040 ez 3 16. Irs gov 1040 ez 5 15. Irs gov 1040 ez 8 15. Irs gov 1040 ez 1 14. Irs gov 1040 ez 5 13. Irs gov 1040 ez 8 13. Irs gov 1040 ez 2 12. Irs gov 1040 ez 6 12. Irs gov 1040 ez 0 11. Irs gov 1040 ez 4 96 17. Irs gov 1040 ez 2 16. Irs gov 1040 ez 5 15. Irs gov 1040 ez 8 15. Irs gov 1040 ez 1 14. Irs gov 1040 ez 4 13. Irs gov 1040 ez 8 13. Irs gov 1040 ez 1 12. Irs gov 1040 ez 5 11. Irs gov 1040 ez 9 11. Irs gov 1040 ez 3 97 17. Irs gov 1040 ez 2 16. Irs gov 1040 ez 5 15. Irs gov 1040 ez 8 15. Irs gov 1040 ez 1 14. Irs gov 1040 ez 4 13. Irs gov 1040 ez 7 13. Irs gov 1040 ez 1 12. Irs gov 1040 ez 5 11. Irs gov 1040 ez 9 11. Irs gov 1040 ez 3 98 17. Irs gov 1040 ez 2 16. Irs gov 1040 ez 4 15. Irs gov 1040 ez 7 15. Irs gov 1040 ez 0 14. Irs gov 1040 ez 3 13. Irs gov 1040 ez 7 13. Irs gov 1040 ez 0 12. Irs gov 1040 ez 4 11. Irs gov 1040 ez 8 11. Irs gov 1040 ez 2 99 17. Irs gov 1040 ez 2 16. Irs gov 1040 ez 4 15. Irs gov 1040 ez 7 15. Irs gov 1040 ez 0 14. Irs gov 1040 ez 3 13. Irs gov 1040 ez 6 13. Irs gov 1040 ez 0 12. Irs gov 1040 ez 4 11. Irs gov 1040 ez 8 11. Irs gov 1040 ez 2 100 17. Irs gov 1040 ez 1 16. Irs gov 1040 ez 4 15. Irs gov 1040 ez 7 15. Irs gov 1040 ez 0 14. Irs gov 1040 ez 3 13. Irs gov 1040 ez 6 12. Irs gov 1040 ez 9 12. Irs gov 1040 ez 3 11. Irs gov 1040 ez 7 11. Irs gov 1040 ez 1 101 17. Irs gov 1040 ez 1 16. Irs gov 1040 ez 4 15. Irs gov 1040 ez 6 14. Irs gov 1040 ez 9 14. Irs gov 1040 ez 2 13. Irs gov 1040 ez 6 12. Irs gov 1040 ez 9 12. Irs gov 1040 ez 3 11. Irs gov 1040 ez 7 11. Irs gov 1040 ez 1 102 17. Irs gov 1040 ez 1 16. Irs gov 1040 ez 4 15. Irs gov 1040 ez 6 14. Irs gov 1040 ez 9 14. Irs gov 1040 ez 2 13. Irs gov 1040 ez 5 12. Irs gov 1040 ez 9 12. Irs gov 1040 ez 2 11. Irs gov 1040 ez 6 11. Irs gov 1040 ez 0 103 17. Irs gov 1040 ez 1 16. Irs gov 1040 ez 3 15. Irs gov 1040 ez 6 14. Irs gov 1040 ez 9 14. Irs gov 1040 ez 2 13. Irs gov 1040 ez 5 12. Irs gov 1040 ez 9 12. Irs gov 1040 ez 2 11. Irs gov 1040 ez 6 11. Irs gov 1040 ez 0 104 17. Irs gov 1040 ez 1 16. Irs gov 1040 ez 3 15. Irs gov 1040 ez 6 14. Irs gov 1040 ez 9 14. Irs gov 1040 ez 2 13. Irs gov 1040 ez 5 12. Irs gov 1040 ez 8 12. Irs gov 1040 ez 2 11. Irs gov 1040 ez 6 11. Irs gov 1040 ez 0 105 17. Irs gov 1040 ez 1 16. Irs gov 1040 ez 3 15. Irs gov 1040 ez 6 14. Irs gov 1040 ez 9 14. Irs gov 1040 ez 2 13. Irs gov 1040 ez 5 12. Irs gov 1040 ez 8 12. Irs gov 1040 ez 2 11. Irs gov 1040 ez 5 10. Irs gov 1040 ez 9 106 17. Irs gov 1040 ez 1 16. Irs gov 1040 ez 3 15. Irs gov 1040 ez 6 14. Irs gov 1040 ez 8 14. Irs gov 1040 ez 1 13. Irs gov 1040 ez 5 12. Irs gov 1040 ez 8 12. Irs gov 1040 ez 2 11. Irs gov 1040 ez 5 10. Irs gov 1040 ez 9 107 17. Irs gov 1040 ez 0 16. Irs gov 1040 ez 3 15. Irs gov 1040 ez 6 14. Irs gov 1040 ez 8 14. Irs gov 1040 ez 1 13. Irs gov 1040 ez 4 12. Irs gov 1040 ez 8 12. Irs gov 1040 ez 1 11. Irs gov 1040 ez 5 10. Irs gov 1040 ez 9 108 17. Irs gov 1040 ez 0 16. Irs gov 1040 ez 3 15. Irs gov 1040 ez 5 14. Irs gov 1040 ez 8 14. Irs gov 1040 ez 1 13. Irs gov 1040 ez 4 12. Irs gov 1040 ez 8 12. Irs gov 1040 ez 1 11. Irs gov 1040 ez 5 10. Irs gov 1040 ez 9 109 17. Irs gov 1040 ez 0 16. Irs gov 1040 ez 3 15. Irs gov 1040 ez 5 14. Irs gov 1040 ez 8 14. Irs gov 1040 ez 1 13. Irs gov 1040 ez 4 12. Irs gov 1040 ez 8 12. Irs gov 1040 ez 1 11. Irs gov 1040 ez 5 10. Irs gov 1040 ez 9 Appendix C. Irs gov 1040 ez (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 gov 1040 ez 0 16. Irs gov 1040 ez 3 15. Irs gov 1040 ez 5 14. Irs gov 1040 ez 8 14. Irs gov 1040 ez 1 13. Irs gov 1040 ez 4 12. Irs gov 1040 ez 7 12. Irs gov 1040 ez 1 11. Irs gov 1040 ez 5 10. Irs gov 1040 ez 9 111 17. Irs gov 1040 ez 0 16. Irs gov 1040 ez 3 15. Irs gov 1040 ez 5 14. Irs gov 1040 ez 8 14. Irs gov 1040 ez 1 13. Irs gov 1040 ez 4 12. Irs gov 1040 ez 7 12. Irs gov 1040 ez 1 11. Irs gov 1040 ez 5 10. Irs gov 1040 ez 8 112 17. Irs gov 1040 ez 0 16. Irs gov 1040 ez 3 15. Irs gov 1040 ez 5 14. Irs gov 1040 ez 8 14. Irs gov 1040 ez 1 13. Irs gov 1040 ez 4 12. Irs gov 1040 ez 7 12. Irs gov 1040 ez 1 11. Irs gov 1040 ez 5 10. Irs gov 1040 ez 8 113 17. Irs gov 1040 ez 0 16. Irs gov 1040 ez 3 15. Irs gov 1040 ez 5 14. Irs gov 1040 ez 8 14. Irs gov 1040 ez 1 13. Irs gov 1040 ez 4 12. Irs gov 1040 ez 7 12. Irs gov 1040 ez 1 11. Irs gov 1040 ez 4 10. Irs gov 1040 ez 8 114 17. Irs gov 1040 ez 0 16. Irs gov 1040 ez 3 15. Irs gov 1040 ez 5 14. Irs gov 1040 ez 8 14. Irs gov 1040 ez 1 13. Irs gov 1040 ez 4 12. Irs gov 1040 ez 7 12. Irs gov 1040 ez 1 11. Irs gov 1040 ez 4 10. Irs gov 1040 ez 8 115+ 17. Irs gov 1040 ez 0 16. Irs gov 1040 ez 3 15. Irs gov 1040 ez 5 14. Irs gov 1040 ez 8 14. Irs gov 1040 ez 1 13. Irs gov 1040 ez 4 12. Irs gov 1040 ez 7 12. Irs gov 1040 ez 1 11. Irs gov 1040 ez 4 10. Irs gov 1040 ez 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 gov 1040 ez 8 13. Irs gov 1040 ez 4 13. Irs gov 1040 ez 1 12. Irs gov 1040 ez 8 12. Irs gov 1040 ez 6 12. Irs gov 1040 ez 3 12. Irs gov 1040 ez 1 11. Irs gov 1040 ez 9 11. Irs gov 1040 ez 7 11. Irs gov 1040 ez 5 81 13. Irs gov 1040 ez 4 13. Irs gov 1040 ez 1 12. Irs gov 1040 ez 7 12. Irs gov 1040 ez 4 12. Irs gov 1040 ez 2 11. Irs gov 1040 ez 9 11. Irs gov 1040 ez 7 11. Irs gov 1040 ez 4 11. Irs gov 1040 ez 3 11. Irs gov 1040 ez 1 82 13. Irs gov 1040 ez 1 12. Irs gov 1040 ez 7 12. Irs gov 1040 ez 4 12. Irs gov 1040 ez 1 11. Irs gov 1040 ez 8 11. Irs gov 1040 ez 5 11. Irs gov 1040 ez 3 11. Irs gov 1040 ez 0 10. Irs gov 1040 ez 8 10. Irs gov 1040 ez 6 83 12. Irs gov 1040 ez 8 12. Irs gov 1040 ez 4 12. Irs gov 1040 ez 1 11. Irs gov 1040 ez 7 11. Irs gov 1040 ez 4 11. Irs gov 1040 ez 1 10. Irs gov 1040 ez 9 10. Irs gov 1040 ez 6 10. Irs gov 1040 ez 4 10. Irs gov 1040 ez 2 84 12. Irs gov 1040 ez 6 12. Irs gov 1040 ez 2 11. Irs gov 1040 ez 8 11. Irs gov 1040 ez 4 11. Irs gov 1040 ez 1 10. Irs gov 1040 ez 8 10. Irs gov 1040 ez 5 10. Irs gov 1040 ez 3 10. Irs gov 1040 ez 1 9. Irs gov 1040 ez 9 85 12. Irs gov 1040 ez 3 11. Irs gov 1040 ez 9 11. Irs gov 1040 ez 5 11. Irs gov 1040 ez 1 10. Irs gov 1040 ez 8 10. Irs gov 1040 ez 5 10. Irs gov 1040 ez 2 9. Irs gov 1040 ez 9 9. Irs gov 1040 ez 7 9. Irs gov 1040 ez 5 86 12. Irs gov 1040 ez 1 11. Irs gov 1040 ez 7 11. Irs gov 1040 ez 3 10. Irs gov 1040 ez 9 10. Irs gov 1040 ez 5 10. Irs gov 1040 ez 2 9. Irs gov 1040 ez 9 9. Irs gov 1040 ez 6 9. Irs gov 1040 ez 4 9. Irs gov 1040 ez 2 87 11. Irs gov 1040 ez 9 11. Irs gov 1040 ez 4 11. Irs gov 1040 ez 0 10. Irs gov 1040 ez 6 10. Irs gov 1040 ez 3 9. Irs gov 1040 ez 9 9. Irs gov 1040 ez 6 9. Irs gov 1040 ez 4 9. Irs gov 1040 ez 1 8. Irs gov 1040 ez 9 88 11. Irs gov 1040 ez 7 11. Irs gov 1040 ez 3 10. Irs gov 1040 ez 8 10. Irs gov 1040 ez 4 10. Irs gov 1040 ez 1 9. Irs gov 1040 ez 7 9. Irs gov 1040 ez 4 9. Irs gov 1040 ez 1 8. Irs gov 1040 ez 8 8. Irs gov 1040 ez 6 89 11. Irs gov 1040 ez 5 11. Irs gov 1040 ez 1 10. Irs gov 1040 ez 6 10. Irs gov 1040 ez 2 9. Irs gov 1040 ez 9 9. Irs gov 1040 ez 5 9. Irs gov 1040 ez 2 8. Irs gov 1040 ez 9 8. Irs gov 1040 ez 6 8. Irs gov 1040 ez 3 90 11. Irs gov 1040 ez 4 10. Irs gov 1040 ez 9 10. Irs gov 1040 ez 5 10. Irs gov 1040 ez 1 9. Irs gov 1040 ez 7 9. Irs gov 1040 ez 3 9. Irs gov 1040 ez 0 8. Irs gov 1040 ez 6 8. Irs gov 1040 ez 3 8. Irs gov 1040 ez 1 91 11. Irs gov 1040 ez 3 10. Irs gov 1040 ez 8 10. Irs gov 1040 ez 3 9. Irs gov 1040 ez 9 9. Irs gov 1040 ez 5 9. Irs gov 1040 ez 1 8. Irs gov 1040 ez 8 8. Irs gov 1040 ez 4 8. Irs gov 1040 ez 1 7. Irs gov 1040 ez 9 92 11. Irs gov 1040 ez 2 10. Irs gov 1040 ez 7 10. Irs gov 1040 ez 2 9. Irs gov 1040 ez 8 9. Irs gov 1040 ez 3 9. Irs gov 1040 ez 0 8. Irs gov 1040 ez 6 8. Irs gov 1040 ez 3 8. Irs gov 1040 ez 0 7. Irs gov 1040 ez 7 93 11. Irs gov 1040 ez 1 10. Irs gov 1040 ez 6 10. Irs gov 1040 ez 1 9. Irs gov 1040 ez 6 9. Irs gov 1040 ez 2 8. Irs gov 1040 ez 8 8. Irs gov 1040 ez 5 8. Irs gov 1040 ez 1 7. Irs gov 1040 ez 8 7. Irs gov 1040 ez 5 94 11. Irs gov 1040 ez 0 10. Irs gov 1040 ez 5 10. Irs gov 1040 ez 0 9. Irs gov 1040 ez 5 9. Irs gov 1040 ez 1 8. Irs gov 1040 ez 7 8. Irs gov 1040 ez 3 8. Irs gov 1040 ez 0 7. Irs gov 1040 ez 6 7. Irs gov 1040 ez 3 95 10. Irs gov 1040 ez 9 10. Irs gov 1040 ez 4 9. Irs gov 1040 ez 9 9. Irs gov 1040 ez 4 9. Irs gov 1040 ez 0 8. Irs gov 1040 ez 6 8. Irs gov 1040 ez 2 7. Irs gov 1040 ez 8 7. Irs gov 1040 ez 5 7. Irs gov 1040 ez 2 96 10. Irs gov 1040 ez 8 10. Irs gov 1040 ez 3 9. Irs gov 1040 ez 8 9. Irs gov 1040 ez 3 8. Irs gov 1040 ez 9 8. Irs gov 1040 ez 5 8. Irs gov 1040 ez 1 7. Irs gov 1040 ez 7 7. Irs gov 1040 ez 4 7. Irs gov 1040 ez 1 97 10. Irs gov 1040 ez 7 10. Irs gov 1040 ez 2 9. Irs gov 1040 ez 7 9. Irs gov 1040 ez 2 8. Irs gov 1040 ez 8 8. Irs gov 1040 ez 4 8. Irs gov 1040 ez 0 7. Irs gov 1040 ez 6 7. Irs gov 1040 ez 3 6. Irs gov 1040 ez 9 98 10. Irs gov 1040 ez 7 10. Irs gov 1040 ez 1 9. Irs gov 1040 ez 6 9. Irs gov 1040 ez 2 8. Irs gov 1040 ez 7 8. Irs gov 1040 ez 3 7. Irs gov 1040 ez 9 7. Irs gov 1040 ez 5 7. Irs gov 1040 ez 1 6. Irs gov 1040 ez 8 99 10. Irs gov 1040 ez 6 10. Irs gov 1040 ez 1 9. Irs gov 1040 ez 6 9. Irs gov 1040 ez 1 8. Irs gov 1040 ez 6 8. Irs gov 1040 ez 2 7. Irs gov 1040 ez 8 7. Irs gov 1040 ez 4 7. Irs gov 1040 ez 0 6. Irs gov 1040 ez 7 100 10. Irs gov 1040 ez 6 10. Irs gov 1040 ez 0 9. Irs gov 1040 ez 5 9. Irs gov 1040 ez 0 8. Irs gov 1040 ez 5 8. Irs gov 1040 ez 1 7. Irs gov 1040 ez 7 7. Irs gov 1040 ez 3 6. Irs gov 1040 ez 9 6. Irs gov 1040 ez 6 101 10. Irs gov 1040 ez 5 10. Irs gov 1040 ez 0 9. Irs gov 1040 ez 4 9. Irs gov 1040 ez 0 8. Irs gov 1040 ez 5 8. Irs gov 1040 ez 0 7. Irs gov 1040 ez 6 7. Irs gov 1040 ez 2 6. Irs gov 1040 ez 9 6. Irs gov 1040 ez 5 102 10. Irs gov 1040 ez 5 9. Irs gov 1040 ez 9 9. Irs gov 1040 ez 4 8. Irs gov 1040 ez 9 8. Irs gov 1040 ez 4 8. Irs gov 1040 ez 0 7. Irs gov 1040 ez 5 7. Irs gov 1040 ez 1 6. Irs gov 1040 ez 8 6. Irs gov 1040 ez 4 103 10. Irs gov 1040 ez 4 9. Irs gov 1040 ez 9 9. Irs gov 1040 ez 4 8. Irs gov 1040 ez 8 8. Irs gov 1040 ez 4 7. Irs gov 1040 ez 9 7. Irs gov 1040 ez 5 7. Irs gov 1040 ez 1 6. Irs gov 1040 ez 7 6. Irs gov 1040 ez 3 104 10. Irs gov 1040 ez 4 9. Irs gov 1040 ez 8 9. Irs gov 1040 ez 3 8. Irs gov 1040 ez 8 8. Irs gov 1040 ez 3 7. Irs gov 1040 ez 9 7. Irs gov 1040 ez 4 7. Irs gov 1040 ez 0 6. Irs gov 1040 ez 6 6. Irs gov 1040 ez 3 105 10. Irs gov 1040 ez 4 9. Irs gov 1040 ez 8 9. Irs gov 1040 ez 3 8. Irs gov 1040 ez 8 8. Irs gov 1040 ez 3 7. Irs gov 1040 ez 8 7. Irs gov 1040 ez 4 7. Irs gov 1040 ez 0 6. Irs gov 1040 ez 6 6. Irs gov 1040 ez 2 106 10. Irs gov 1040 ez 3 9. Irs gov 1040 ez 8 9. Irs gov 1040 ez 2 8. Irs gov 1040 ez 7 8. Irs gov 1040 ez 2 7. Irs gov 1040 ez 8 7. Irs gov 1040 ez 3 6. Irs gov 1040 ez 9 6. Irs gov 1040 ez 5 6. Irs gov 1040 ez 2 107 10. Irs gov 1040 ez 3 9. Irs gov 1040 ez 8 9. Irs gov 1040 ez 2 8. Irs gov 1040 ez 7 8. Irs gov 1040 ez 2 7. Irs gov 1040 ez 7 7. Irs gov 1040 ez 3 6. Irs gov 1040 ez 9 6. Irs gov 1040 ez 5 6. Irs gov 1040 ez 1 108 10. Irs gov 1040 ez 3 9. Irs gov 1040 ez 7 9. Irs gov 1040 ez 2 8. Irs gov 1040 ez 7 8. Irs gov 1040 ez 2 7. Irs gov 1040 ez 7 7. Irs gov 1040 ez 3 6. Irs gov 1040 ez 8 6. Irs gov 1040 ez 4 6. Irs gov 1040 ez 1 109 10. Irs gov 1040 ez 3 9. Irs gov 1040 ez 7 9. Irs gov 1040 ez 2 8. Irs gov 1040 ez 7 8. Irs gov 1040 ez 2 7. Irs gov 1040 ez 7 7. Irs gov 1040 ez 2 6. Irs gov 1040 ez 8 6. Irs gov 1040 ez 4 6. Irs gov 1040 ez 0 110 10. Irs gov 1040 ez 3 9. Irs gov 1040 ez 7 9. Irs gov 1040 ez 2 8. Irs gov 1040 ez 6 8. Irs gov 1040 ez 1 7. Irs gov 1040 ez 7 7. Irs gov 1040 ez 2 6. Irs gov 1040 ez 8 6. Irs gov 1040 ez 4 6. Irs gov 1040 ez 0 111 10. Irs gov 1040 ez 3 9. Irs gov 1040 ez 7 9. Irs gov 1040 ez 1 8. Irs gov 1040 ez 6 8. Irs gov 1040 ez 1 7. Irs gov 1040 ez 6 7. Irs gov 1040 ez 2 6. Irs gov 1040 ez 8 6. Irs gov 1040 ez 3 6. Irs gov 1040 ez 0 112 10. Irs gov 1040 ez 2 9. Irs gov 1040 ez 7 9. Irs gov 1040 ez 1 8. Irs gov 1040 ez 6 8. Irs gov 1040 ez 1 7. Irs gov 1040 ez 6 7. Irs gov 1040 ez 2 6. Irs gov 1040 ez 7 6. Irs gov 1040 ez 3 5. Irs gov 1040 ez 9 113 10. Irs gov 1040 ez 2 9. Irs gov 1040 ez 7 9. Irs gov 1040 ez 1 8. Irs gov 1040 ez 6 8. Irs gov 1040 ez 1 7. Irs gov 1040 ez 6 7. Irs gov 1040 ez 2 6. Irs gov 1040 ez 7 6. Irs gov 1040 ez 3 5. Irs gov 1040 ez 9 114 10. Irs gov 1040 ez 2 9. Irs gov 1040 ez 7 9. Irs gov 1040 ez 1 8. Irs gov 1040 ez 6 8. Irs gov 1040 ez 1 7. Irs gov 1040 ez 6 7. Irs gov 1040 ez 1 6. Irs gov 1040 ez 7 6. Irs gov 1040 ez 3 5. Irs gov 1040 ez 9 115+ 10. Irs gov 1040 ez 2 9. Irs gov 1040 ez 7 9. Irs gov 1040 ez 1 8. Irs gov 1040 ez 6 8. Irs gov 1040 ez 1 7. Irs gov 1040 ez 6 7. Irs gov 1040 ez 1 6. Irs gov 1040 ez 7 6. Irs gov 1040 ez 3 5. Irs gov 1040 ez 9 Appendix C. Irs gov 1040 ez (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 gov 1040 ez 8 7. Irs gov 1040 ez 6 7. Irs gov 1040 ez 4 7. Irs gov 1040 ez 2 7. Irs gov 1040 ez 1 6. Irs gov 1040 ez 9 6. Irs gov 1040 ez 8 6. Irs gov 1040 ez 6 6. Irs gov 1040 ez 5 6. Irs gov 1040 ez 4 91 7. Irs gov 1040 ez 6 7. Irs gov 1040 ez 4 7. Irs gov 1040 ez 2 7. Irs gov 1040 ez 0 6. Irs gov 1040 ez 8 6. Irs gov 1040 ez 7 6. Irs gov 1040 ez 5 6. Irs gov 1040 ez 4 6. Irs gov 1040 ez 3 6. Irs gov 1040 ez 1 92 7. Irs gov 1040 ez 4 7. Irs gov 1040 ez 2 7. Irs gov 1040 ez 0 6. Irs gov 1040 ez 8 6. Irs gov 1040 ez 6 6. Irs gov 1040 ez 4 6. Irs gov 1040 ez 3 6. Irs gov 1040 ez 1 6. Irs gov 1040 ez 0 5. Irs gov 1040 ez 9 93 7. Irs gov 1040 ez 2 7. Irs gov 1040 ez 0 6. Irs gov 1040 ez 8 6. Irs gov 1040 ez 6 6. Irs gov 1040 ez 4 6. Irs gov 1040 ez 2 6. Irs gov 1040 ez 1 5. Irs gov 1040 ez 9 5. Irs gov 1040 ez 8 5. Irs gov 1040 ez 6 94 7. Irs gov 1040 ez 1 6. Irs gov 1040 ez 8 6. Irs gov 1040 ez 6 6. Irs gov 1040 ez 4 6. Irs gov 1040 ez 2 6. Irs gov 1040 ez 0 5. Irs gov 1040 ez 9 5. Irs gov 1040 ez 7 5. Irs gov 1040 ez 6 5. Irs gov 1040 ez 4 95 6. Irs gov 1040 ez 9 6. Irs gov 1040 ez 7 6. Irs gov 1040 ez 4 6. Irs gov 1040 ez 2 6. Irs gov 1040 ez 0 5. Irs gov 1040 ez 8 5. Irs gov 1040 ez 7 5. Irs gov 1040 ez 5 5. Irs gov 1040 ez 4 5. Irs gov 1040 ez 2 96 6. Irs gov 1040 ez 8 6. Irs gov 1040 ez 5 6. Irs gov 1040 ez 3 6. Irs gov 1040 ez 1 5. Irs gov 1040 ez 9 5. Irs gov 1040 ez 7 5. Irs gov 1040 ez 5 5. Irs gov 1040 ez 3 5. Irs gov 1040 ez 2 5. Irs gov 1040 ez 0 97 6. Irs gov 1040 ez 6 6. Irs gov 1040 ez 4 6. Irs gov 1040 ez 1 5. Irs gov 1040 ez 9 5. Irs gov 1040 ez 7 5. Irs gov 1040 ez 5 5. Irs gov 1040 ez 3 5. Irs gov 1040 ez 2 5. Irs gov 1040 ez 0 4. Irs gov 1040 ez 9 98 6. Irs gov 1040 ez 5 6. Irs gov 1040 ez 3 6. Irs gov 1040 ez 0 5. Irs gov 1040 ez 8 5. Irs gov 1040 ez 6 5. Irs gov 1040 ez 4 5. Irs gov 1040 ez 2 5. Irs gov 1040 ez 0 4. Irs gov 1040 ez 8 4. Irs gov 1040 ez 7 99 6. Irs gov 1040 ez 4 6. Irs gov 1040 ez 1 5. Irs gov 1040 ez 9 5. Irs gov 1040 ez 6 5. Irs gov 1040 ez 4 5. Irs gov 1040 ez 2 5. Irs gov 1040 ez 0 4. Irs gov 1040 ez 9 4. Irs gov 1040 ez 7 4. Irs gov 1040 ez 5 100 6. Irs gov 1040 ez 3 6. Irs gov 1040 ez 0 5. Irs gov 1040 ez 8 5. Irs gov 1040 ez 5 5. Irs gov 1040 ez 3 5. Irs gov 1040 ez 1 4. Irs gov 1040 ez 9 4. Irs gov 1040 ez 7 4. Irs gov 1040 ez 5 4. Irs gov 1040 ez 4 101 6. Irs gov 1040 ez 2 5. Irs gov 1040 ez 9 5. Irs gov 1040 ez 6 5. Irs gov 1040 ez 4 5. Irs gov 1040 ez 2 5. Irs gov 1040 ez 0 4. Irs gov 1040 ez 8 4. Irs gov 1040 ez 6 4. Irs gov 1040 ez 4 4. Irs gov 1040 ez 2 102 6. Irs gov 1040 ez 1 5. Irs gov 1040 ez 8 5. Irs gov 1040 ez 5 5. Irs gov 1040 ez 3 5. Irs gov 1040 ez 1 4. Irs gov 1040 ez 8 4. Irs gov 1040 ez 6 4. Irs gov 1040 ez 4 4. Irs gov 1040 ez 3 4. Irs gov 1040 ez 1 103 6. Irs gov 1040 ez 0 5. Irs gov 1040 ez 7 5. Irs gov 1040 ez 4 5. Irs gov 1040 ez 2 5. Irs gov 1040 ez 0 4. Irs gov 1040 ez 7 4. Irs gov 1040 ez 5 4. Irs gov 1040 ez 3 4. Irs gov 1040 ez 1 4. Irs gov 1040 ez 0 104 5. Irs gov 1040 ez 9 5. Irs gov 1040 ez 6 5. Irs gov 1040 ez 4 5. Irs gov 1040 ez 1 4. Irs gov 1040 ez 9 4. Irs gov 1040 ez 6 4. Irs gov 1040 ez 4 4. Irs gov 1040 ez 2 4. Irs gov 1040 ez 0 3. Irs gov 1040 ez 8 105 5. Irs gov 1040 ez 9 5. Irs gov 1040 ez 6 5. Irs gov 1040 ez 3 5. Irs gov 1040 ez 0 4. Irs gov 1040 ez 8 4. Irs gov 1040 ez 5 4. Irs gov 1040 ez 3 4. Irs gov 1040 ez 1 3. Irs gov 1040 ez 9 3. Irs gov 1040 ez 7 106 5. Irs gov 1040 ez 8 5. Irs gov 1040 ez 5 5. Irs gov 1040 ez 2 4. Irs gov 1040 ez 9 4. Irs gov 1040 ez 7 4. Irs gov 1040 ez 5 4. Irs gov 1040 ez 2 4. Irs gov 1040 ez 0 3. Irs gov 1040 ez 8 3. Irs gov 1040 ez 6 107 5. Irs gov 1040 ez 8 5. Irs gov 1040 ez 4 5. Irs gov 1040 ez 1 4. Irs gov 1040 ez 9 4. Irs gov 1040 ez 6 4. Irs gov 1040 ez 4 4. Irs gov 1040 ez 2 3. Irs gov 1040 ez 9 3. Irs gov 1040 ez 7 3. Irs gov 1040 ez 5 108 5. Irs gov 1040 ez 7 5. Irs gov 1040 ez 4 5. Irs gov 1040 ez 1 4. Irs gov 1040 ez 8 4. Irs gov 1040 ez 6 4. Irs gov 1040 ez 3 4. Irs gov 1040 ez 1 3. Irs gov 1040 ez 9 3. Irs gov 1040 ez 7 3. Irs gov 1040 ez 5 109 5. Irs gov 1040 ez 7 5. Irs gov 1040 ez 3 5. Irs gov 1040 ez 0 4. Irs gov 1040 ez 8 4. Irs gov 1040 ez 5 4. Irs gov 1040 ez 3 4. Irs gov 1040 ez 0 3. Irs gov 1040 ez 8 3. Irs gov 1040 ez 6 3. Irs gov 1040 ez 4 110 5. Irs gov 1040 ez 6 5. Irs gov 1040 ez 3 5. Irs gov 1040 ez 0 4. Irs gov 1040 ez 7 4. Irs gov 1040 ez 5 4. Irs gov 1040 ez 2 4. Irs gov 1040 ez 0 3. Irs gov 1040 ez 8 3. Irs gov 1040 ez 5 3. Irs gov 1040 ez 3 111 5. Irs gov 1040 ez 6 5. Irs gov 1040 ez 3 5. Irs gov 1040 ez 0 4. Irs gov 1040 ez 7 4. Irs gov 1040 ez 4 4. Irs gov 1040 ez 2 3. Irs gov 1040 ez 9 3. Irs gov 1040 ez 7 3. Irs gov 1040 ez 5 3. Irs gov 1040 ez 3 112 5. Irs gov 1040 ez 6 5. Irs gov 1040 ez 3 4. Irs gov 1040 ez 9 4. Irs gov 1040 ez 7 4. Irs gov 1040 ez 4 4. Irs gov 1040 ez 1 3. Irs gov 1040 ez 9 3. Irs gov 1040 ez 7 3. Irs gov 1040 ez 5 3. Irs gov 1040 ez 2 113 5. Irs gov 1040 ez 6 5. Irs gov 1040 ez 2 4. Irs gov 1040 ez 9 4. Irs gov 1040 ez 6 4. Irs gov 1040 ez 4 4. Irs gov 1040 ez 1 3. Irs gov 1040 ez 9 3. Irs gov 1040 ez 6 3. Irs gov 1040 ez 4 3. Irs gov 1040 ez 2 114 5. Irs gov 1040 ez 6 5. Irs gov 1040 ez 2 4. Irs gov 1040 ez 9 4. Irs gov 1040 ez 6 4. Irs gov 1040 ez 3 4. Irs gov 1040 ez 1 3. Irs gov 1040 ez 9 3. Irs gov 1040 ez 6 3. Irs gov 1040 ez 4 3. Irs gov 1040 ez 2 115+ 5. Irs gov 1040 ez 5 5. Irs gov 1040 ez 2 4. Irs gov 1040 ez 9 4. Irs gov 1040 ez 6 4. Irs gov 1040 ez 3 4. Irs gov 1040 ez 1 3. Irs gov 1040 ez 8 3. Irs gov 1040 ez 6 3. Irs gov 1040 ez 4 3. Irs gov 1040 ez 1 Appendix C. Irs gov 1040 ez (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 gov 1040 ez 2 4. Irs gov 1040 ez 1 3. Irs gov 1040 ez 9 3. Irs gov 1040 ez 8 3. Irs gov 1040 ez 7 3. Irs gov 1040 ez 5 3. Irs gov 1040 ez 4 3. Irs gov 1040 ez 3 3. Irs gov 1040 ez 3 3. Irs gov 1040 ez 2 101 4. Irs gov 1040 ez 1 3. Irs gov 1040 ez 9 3. Irs gov 1040 ez 7 3. Irs gov 1040 ez 6 3. Irs gov 1040 ez 5 3. Irs gov 1040 ez 4 3. Irs gov 1040 ez 2 3. Irs gov 1040 ez 1 3. Irs gov 1040 ez 1 3. Irs gov 1040 ez 0 102 3. Irs gov 1040 ez 9 3. Irs gov 1040 ez 7 3. Irs gov 1040 ez 6 3. Irs gov 1040 ez 4 3. Irs gov 1040 ez 3 3. Irs gov 1040 ez 2 3. Irs gov 1040 ez 1 3. Irs gov 1040 ez 0 2. Irs gov 1040 ez 9 2. Irs gov 1040 ez 8 103 3. Irs gov 1040 ez 8 3. Irs gov 1040 ez 6 3. Irs gov 1040 ez 4 3. Irs gov 1040 ez 3 3. Irs gov 1040 ez 2 3. Irs gov 1040 ez 0 2. Irs gov 1040 ez 9 2. Irs gov 1040 ez 8 2. Irs gov 1040 ez 7 2. Irs gov 1040 ez 6 104 3. Irs gov 1040 ez 7 3. Irs gov 1040 ez 5 3. Irs gov 1040 ez 3 3. Irs gov 1040 ez 2 3. Irs gov 1040 ez 0 2. Irs gov 1040 ez 9 2. Irs gov 1040 ez 7 2. Irs gov 1040 ez 6 2. Irs gov 1040 ez 5 2. Irs gov 1040 ez 4 105 3. Irs gov 1040 ez 5 3. Irs gov 1040 ez 4 3. Irs gov 1040 ez 2 3. Irs gov 1040 ez 0 2. Irs gov 1040 ez 9 2. Irs gov 1040 ez 7 2. Irs gov 1040 ez 6 2. Irs gov 1040 ez 5 2. Irs gov 1040 ez 4 2. Irs gov 1040 ez 3 106 3. Irs gov 1040 ez 4 3. Irs gov 1040 ez 2 3. Irs gov 1040 ez 1 2. Irs gov 1040 ez 9 2. Irs gov 1040 ez 7 2. Irs gov 1040 ez 6 2. Irs gov 1040 ez 4 2. Irs gov 1040 ez 3 2. Irs gov 1040 ez 2 2. Irs gov 1040 ez 1 107 3. Irs gov 1040 ez 3 3. Irs gov 1040 ez 1 3. Irs gov 1040 ez 0 2. Irs gov 1040 ez 8 2. Irs gov 1040 ez 6 2. Irs gov 1040 ez 5 2. Irs gov 1040 ez 3 2. Irs gov 1040 ez 2 2. Irs gov 1040 ez 1 2. Irs gov 1040 ez 0 108 3. Irs gov 1040 ez 3 3. Irs gov 1040 ez 1 2. Irs gov 1040 ez 9 2. Irs gov 1040 ez 7 2. Irs gov 1040 ez 5 2. Irs gov 1040 ez 4 2. Irs gov 1040 ez 2 2. Irs gov 1040 ez 1 1. Irs gov 1040 ez 9 1. Irs gov 1040 ez 8 109 3. Irs gov 1040 ez 2 3. Irs gov 1040 ez 0 2. Irs gov 1040 ez 8 2. Irs gov 1040 ez 6 2. Irs gov 1040 ez 4 2. Irs gov 1040 ez 3 2. Irs gov 1040 ez 1 2. Irs gov 1040 ez 0 1. Irs gov 1040 ez 8 1. Irs gov 1040 ez 7 110 3. Irs gov 1040 ez 1 2. Irs gov 1040 ez 9 2. Irs gov 1040 ez 7 2. Irs gov 1040 ez 5 2. Irs gov 1040 ez 3 2. Irs gov 1040 ez 2 2. Irs gov 1040 ez 0 1. Irs gov 1040 ez 9 1. Irs gov 1040 ez 7 1. Irs gov 1040 ez 6 111 3. Irs gov 1040 ez 1 2. Irs gov 1040 ez 9 2. Irs gov 1040 ez 7 2. Irs gov 1040 ez 5 2. Irs gov 1040 ez 3 2. Irs gov 1040 ez 1 1. Irs gov 1040 ez 9 1. Irs gov 1040 ez 8 1. Irs gov 1040 ez 6 1. Irs gov 1040 ez 5 112 3. Irs gov 1040 ez 0 2. Irs gov 1040 ez 8 2. Irs gov 1040 ez 6 2. Irs gov 1040 ez 4 2. Irs gov 1040 ez 2 2. Irs gov 1040 ez 0 1. Irs gov 1040 ez 9 1. Irs gov 1040 ez 7 1. Irs gov 1040 ez 5 1. Irs gov 1040 ez 4 113 3. Irs gov 1040 ez 0 2. Irs gov 1040 ez 8 2. Irs gov 1040 ez 6 2. Irs gov 1040 ez 4 2. Irs gov 1040 ez 2 2. Irs gov 1040 ez 0 1. Irs gov 1040 ez 8 1. Irs gov 1040 ez 6 1. Irs gov 1040 ez 5 1. Irs gov 1040 ez 3 114 3. Irs gov 1040 ez 0 2. Irs gov 1040 ez 7 2. Irs gov 1040 ez 5 2. Irs gov 1040 ez 3 2. Irs gov 1040 ez 1 1. Irs gov 1040 ez 9 1. Irs gov 1040 ez 8 1. Irs gov 1040 ez 6 1. Irs gov 1040 ez 4 1. Irs gov 1040 ez 3 115+ 2. Irs gov 1040 ez 9 2. Irs gov 1040 ez 7 2. Irs gov 1040 ez 5 2. Irs gov 1040 ez 3 2. Irs gov 1040 ez 1 1. Irs gov 1040 ez 9 1. Irs gov 1040 ez 7 1. Irs gov 1040 ez 5 1. Irs gov 1040 ez 4 1. Irs gov 1040 ez 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 gov 1040 ez 5 1. Irs gov 1040 ez 4 1. Irs gov 1040 ez 3 1. Irs gov 1040 ez 2 1. Irs gov 1040 ez 1 1. Irs gov 1040 ez 1         111 1. Irs gov 1040 ez 4 1. Irs gov 1040 ez 2 1. Irs gov 1040 ez 1 1. Irs gov 1040 ez 1 1. Irs gov 1040 ez 0 1. Irs gov 1040 ez 0         112 1. Irs gov 1040 ez 3 1. Irs gov 1040 ez 1 1. Irs gov 1040 ez 0 1. Irs gov 1040 ez 0 1. Irs gov 1040 ez 0 1. Irs gov 1040 ez 0         113 1. Irs gov 1040 ez 2 1. Irs gov 1040 ez 1 1. Irs gov 1040 ez 0 1. Irs gov 1040 ez 0 1. Irs gov 1040 ez 0 1. Irs gov 1040 ez 0         114 1. Irs gov 1040 ez 1 1. Irs gov 1040 ez 0 1. Irs gov 1040 ez 0 1. Irs gov 1040 ez 0 1. Irs gov 1040 ez 0 1. Irs gov 1040 ez 0         115+ 1. Irs gov 1040 ez 1 1. Irs gov 1040 ez 0 1. Irs gov 1040 ez 0 1. Irs gov 1040 ez 0 1. Irs gov 1040 ez 0 1. Irs gov 1040 ez 0         Appendix C. Irs gov 1040 ez 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 gov 1040 ez 4 93 9. Irs gov 1040 ez 6 71 26. Irs gov 1040 ez 5 94 9. Irs gov 1040 ez 1 72 25. Irs gov 1040 ez 6 95 8. Irs gov 1040 ez 6 73 24. Irs gov 1040 ez 7 96 8. Irs gov 1040 ez 1 74 23. Irs gov 1040 ez 8 97 7. Irs gov 1040 ez 6 75 22. Irs gov 1040 ez 9 98 7. Irs gov 1040 ez 1 76 22. Irs gov 1040 ez 0 99 6. Irs gov 1040 ez 7 77 21. Irs gov 1040 ez 2 100 6. Irs gov 1040 ez 3 78 20. Irs gov 1040 ez 3 101 5. Irs gov 1040 ez 9 79 19. Irs gov 1040 ez 5 102 5. Irs gov 1040 ez 5 80 18. Irs gov 1040 ez 7 103 5. Irs gov 1040 ez 2 81 17. Irs gov 1040 ez 9 104 4. Irs gov 1040 ez 9 82 17. Irs gov 1040 ez 1 105 4. Irs gov 1040 ez 5 83 16. Irs gov 1040 ez 3 106 4. Irs gov 1040 ez 2 84 15. Irs gov 1040 ez 5 107 3. Irs gov 1040 ez 9 85 14. Irs gov 1040 ez 8 108 3. Irs gov 1040 ez 7 86 14. Irs gov 1040 ez 1 109 3. Irs gov 1040 ez 4 87 13. Irs gov 1040 ez 4 110 3. Irs gov 1040 ez 1 88 12. Irs gov 1040 ez 7 111 2. Irs gov 1040 ez 9 89 12. Irs gov 1040 ez 0 112 2. Irs gov 1040 ez 6 90 11. Irs gov 1040 ez 4 113 2. Irs gov 1040 ez 4 91 10. Irs gov 1040 ez 8 114 2. Irs gov 1040 ez 1 92 10. Irs gov 1040 ez 2 115 and over 1. Irs gov 1040 ez 9 Prev  Up  Next   Home   More Online Publications
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Updated IRS Smartphone App IRS2Go Version 4.0 Now Available

Español

IR-2014-11, Feb. 4, 2014

WASHINGTON — The Internal Revenue Service today announced the release of IRS2Go 4.0, an update to its smartphone application featuring new added features available in both English and Spanish.

The redesigned IRS2Go provides new features for taxpayers to access the latest information to help them in the preparation of their tax returns. In this version, IRS2Go highlights the addition of an innovative new refund status tracker, providing taxpayers an easy-to-use feature to follow their tax return throughout the process.

 “The new version of IRS2Go provides taxpayers another way to quickly get information and help around the clock,” said IRS Commissioner John Koskinen. “The IRS is focused on providing taxpayers with convenient self-service tools like IRS2Go, which provides details on everything from tax refunds to free tax assistance.”

There have been about 3.5 million downloads of IRS2Go since its inception in 2011. iPhone and iPod Touch users can update or download the free IRS2Go application by visiting the iTunes App Store. Android users can visit Google Play to download the free IRS2Go app.

The newest version of the free mobile app offers a number of safe and secure ways for taxpayers to access other popular tools and the most up-to-date tax information, including:

  • Refund Status. Taxpayers can check the status of their federal tax refund through IRS2Go. People simply enter their Social Security number, which will be masked and encrypted for security purposes, then select their filing status and enter the amount of their anticipated refund for their 2013 tax return. A new refund status tracker has been added so that taxpayers can follow their tax return throughout the process. Users can check their refund status 24 hours after the IRS acknowledges receipt of an e-filed return, or four weeks after mailing a paper return. The IRS reminds taxpayers the tool is updated just once a day, usually overnight, so there is no reason to check more than once a day.

  • Free Tax Prep Providers. The IRS Volunteer Income Tax Assistance (VITA) and the Tax Counseling for the Elderly (TCE) Programs offer free tax help for taxpayers who qualify. This brand new tool on IRS2Go will help taxpayers find the nearest VITA site to their home by simply entering their zip code and selecting a mileage range. By clicking on the directions button within the results, the maps application on the device will load with the address, making it easy to navigate to your desired location.

  • Tax Records. Taxpayers can request their tax account or tax return transcript from IRS2Go. The transcript will be delivered via the U.S. Postal Service to their address of record.

  • Stay Connected. Taxpayers can interact with the IRS by following the IRS on Twitter, @IRSnews or @IRSenEspanol, watching helpful videos on YouTube, signing up for email updates or by using the Contact Us feature.

For more information on IRS2Go, products and services through social media channels and other media products, visit www.IRS.gov.

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Page Last Reviewed or Updated: 04-Feb-2014

The Irs Gov 1040 Ez

Irs gov 1040 ez 7. Irs gov 1040 ez   Interest Income Table of Contents Reminder Introduction Useful Items - You may want to see: General InformationSSN for joint account. Irs gov 1040 ez Custodian account for your child. Irs gov 1040 ez Penalty for failure to supply SSN. Irs gov 1040 ez Reporting backup withholding. Irs gov 1040 ez Savings account with parent as trustee. Irs gov 1040 ez Interest not reported on Form 1099-INT. Irs gov 1040 ez Nominees. Irs gov 1040 ez Incorrect amount. Irs gov 1040 ez Information reporting requirement. Irs gov 1040 ez Taxable InterestInterest subject to penalty for early withdrawal. Irs gov 1040 ez Money borrowed to invest in certificate of deposit. Irs gov 1040 ez U. Irs gov 1040 ez S. Irs gov 1040 ez Savings Bonds Education Savings Bond Program U. Irs gov 1040 ez S. Irs gov 1040 ez Treasury Bills, Notes, and Bonds Bonds Sold Between Interest Dates Insurance State or Local Government Obligations Original Issue Discount (OID) When To Report Interest IncomeConstructive receipt. Irs gov 1040 ez How To Report Interest IncomeSchedule B (Form 1040A or 1040). Irs gov 1040 ez Reporting tax-exempt interest. Irs gov 1040 ez U. Irs gov 1040 ez S. Irs gov 1040 ez savings bond interest previously reported. Irs gov 1040 ez Reminder Foreign-source income. Irs gov 1040 ez  If you are a U. Irs gov 1040 ez S. Irs gov 1040 ez citizen with interest income from sources outside the United States (foreign income), you must report that income on your tax return unless it is exempt by U. Irs gov 1040 ez S. Irs gov 1040 ez law. Irs gov 1040 ez This is true whether you reside inside or outside the United States and whether or not you receive a Form 1099 from the foreign payer. Irs gov 1040 ez Introduction This chapter discusses the following topics. Irs gov 1040 ez Different types of interest income. Irs gov 1040 ez What interest is taxable and what interest is nontaxable. Irs gov 1040 ez When to report interest income. Irs gov 1040 ez How to report interest income on your tax return. Irs gov 1040 ez In general, any interest you receive or that is credited to your account and can be withdrawn is taxable income. Irs gov 1040 ez Exceptions to this rule are discussed later in this chapter. Irs gov 1040 ez You may be able to deduct expenses you have in earning this income on Schedule A (Form 1040) if you itemize your deductions. Irs gov 1040 ez See Money borrowed to invest in certificate of deposit , later, and chapter 28. Irs gov 1040 ez Useful Items - You may want to see: Publication 537 Installment Sales 550 Investment Income and Expenses 1212 Guide to Original Issue Discount (OID) Instruments Form (and Instructions) Schedule B (Form 1040A or 1040) Interest and Ordinary Dividends 8815 Exclusion of Interest From Series EE and I U. Irs gov 1040 ez S. Irs gov 1040 ez Savings Bonds Issued After 1989 8818 Optional Form To Record Redemption of Series EE and I U. Irs gov 1040 ez S. Irs gov 1040 ez Savings Bonds Issued After 1989 General Information A few items of general interest are covered here. Irs gov 1040 ez Recordkeeping. Irs gov 1040 ez You should keep a list showing sources and interest amounts received during the year. Irs gov 1040 ez Also, keep the forms you receive showing your interest income (Forms 1099-INT, for example) as an important part of your records. Irs gov 1040 ez Tax on unearned income of certain children. Irs gov 1040 ez    Part of a child's 2013 unearned income may be taxed at the parent's tax rate. Irs gov 1040 ez If so, Form 8615, Tax for Certain Children Who Have Unearned Income, must be completed and attached to the child's tax return. Irs gov 1040 ez If not, Form 8615 is not required and the child's income is taxed at his or her own tax rate. Irs gov 1040 ez   Some parents can choose to include the child's interest and dividends on the parent's return. Irs gov 1040 ez If you can, use Form 8814, Parents' Election To Report Child's Interest and Dividends, for this purpose. Irs gov 1040 ez   For more information about the tax on unearned income of children and the parents' election, see chapter 31. Irs gov 1040 ez Beneficiary of an estate or trust. Irs gov 1040 ez   Interest you receive as a beneficiary of an estate or trust is generally taxable income. Irs gov 1040 ez You should receive a Schedule K-1 (Form 1041), Beneficiary's Share of Income, Deductions, Credits, etc. Irs gov 1040 ez , from the fiduciary. Irs gov 1040 ez Your copy of Schedule K-1 (Form 1041) and its instructions will tell you where to report the income on your Form 1040. Irs gov 1040 ez Social security number (SSN). Irs gov 1040 ez   You must give your name and SSN or individual tax identification number (ITIN) to any person required by federal tax law to make a return, statement, or other document that relates to you. Irs gov 1040 ez This includes payers of interest. Irs gov 1040 ez If you do not give your SSN or ITIN to the payer of interest, you may have to pay a penalty. Irs gov 1040 ez SSN for joint account. Irs gov 1040 ez   If the funds in a joint account belong to one person, list that person's name first on the account and give that person's SSN to the payer. Irs gov 1040 ez (For information on who owns the funds in a joint account, see Joint accounts , later. Irs gov 1040 ez ) If the joint account contains combined funds, give the SSN of the person whose name is listed first on the account. Irs gov 1040 ez This is because only one name and SSN can be shown on Form 1099. Irs gov 1040 ez   These rules apply both to joint ownership by a married couple and to joint ownership by other individuals. Irs gov 1040 ez For example, if you open a joint savings account with your child using funds belonging to the child, list the child's name first on the account and give the child's SSN. Irs gov 1040 ez Custodian account for your child. Irs gov 1040 ez   If your child is the actual owner of an account that is recorded in your name as custodian for the child, give the child's SSN to the payer. Irs gov 1040 ez For example, you must give your child's SSN to the payer of interest on an account owned by your child, even though the interest is paid to you as custodian. Irs gov 1040 ez Penalty for failure to supply SSN. Irs gov 1040 ez   If you do not give your SSN to the payer of interest, you may have to pay a penalty. Irs gov 1040 ez See Failure to supply SSN under Penalties in chapter 1. Irs gov 1040 ez Backup withholding also may apply. Irs gov 1040 ez Backup withholding. Irs gov 1040 ez   Your interest income is generally not subject to regular withholding. Irs gov 1040 ez However, it may be subject to backup withholding to ensure that income tax is collected on the income. Irs gov 1040 ez Under backup withholding, the payer of interest must withhold, as income tax, on the amount you are paid, applying the appropriate withholding rate. Irs gov 1040 ez   Backup withholding may also be required if the IRS has determined that you underreported your interest or dividend income. Irs gov 1040 ez For more information, see Backup Withholding in chapter 4. Irs gov 1040 ez Reporting backup withholding. Irs gov 1040 ez   If backup withholding is deducted from your interest income, the payer must give you a Form 1099-INT for the year indicating the amount withheld. Irs gov 1040 ez The Form 1099-INT will show any backup withholding as “Federal income tax withheld. Irs gov 1040 ez ” Joint accounts. Irs gov 1040 ez   If two or more persons hold property (such as a savings account or bond) as joint tenants, tenants by the entirety, or tenants in common, each person's share of any interest from the property is determined by local law. Irs gov 1040 ez Income from property given to a child. Irs gov 1040 ez   Property you give as a parent to your child under the Model Gifts of Securities to Minors Act, the Uniform Gifts to Minors Act, or any similar law becomes the child's property. Irs gov 1040 ez   Income from the property is taxable to the child, except that any part used to satisfy a legal obligation to support the child is taxable to the parent or guardian having that legal obligation. Irs gov 1040 ez Savings account with parent as trustee. Irs gov 1040 ez   Interest income from a savings account opened for a minor child, but placed in the name and subject to the order of the parents as trustees, is taxable to the child if, under the law of the state in which the child resides, both of the following are true. Irs gov 1040 ez The savings account legally belongs to the child. Irs gov 1040 ez The parents are not legally permitted to use any of the funds to support the child. Irs gov 1040 ez Form 1099-INT. Irs gov 1040 ez   Interest income is generally reported to you on Form 1099-INT, or a similar statement, by banks, savings and loans, and other payers of interest. Irs gov 1040 ez This form shows you the interest you received during the year. Irs gov 1040 ez Keep this form for your records. Irs gov 1040 ez You do not have to attach it to your tax return. Irs gov 1040 ez   Report on your tax return the total interest income you receive for the tax year. Irs gov 1040 ez Interest not reported on Form 1099-INT. Irs gov 1040 ez   Even if you do not receive Form 1099-INT, you must still report all of your interest income. Irs gov 1040 ez For example, you may receive distributive shares of interest from partnerships or S corporations. Irs gov 1040 ez This interest is reported to you on Schedule K-1 (Form 1065), Partner's Share of Income, Deduction, Credits, etc. Irs gov 1040 ez , or Schedule K-1 (Form 1120S), Shareholder's Share of Income, Deductions, Credits, etc. Irs gov 1040 ez Nominees. Irs gov 1040 ez   Generally, if someone receives interest as a nominee for you, that person must give you a Form 1099-INT showing the interest received on your behalf. Irs gov 1040 ez   If you receive a Form 1099-INT that includes amounts belonging to another person, see the discussion on nominee distributions under How To Report Interest Income in chapter 1 of Publication 550, or Schedule B (Form 1040A or 1040) instructions. Irs gov 1040 ez Incorrect amount. Irs gov 1040 ez   If you receive a Form 1099-INT that shows an incorrect amount (or other incorrect information), you should ask the issuer for a corrected form. Irs gov 1040 ez The new Form 1099-INT you receive will be marked “Corrected. Irs gov 1040 ez ” Form 1099-OID. Irs gov 1040 ez   Reportable interest income also may be shown on Form 1099-OID, Original Issue Discount. Irs gov 1040 ez For more information about amounts shown on this form, see Original Issue Discount (OID) , later in this chapter. Irs gov 1040 ez Exempt-interest dividends. Irs gov 1040 ez   Exempt-interest dividends you receive from a mutual fund or other regulated investment company, including those received from a qualified fund of funds in any tax year beginning after December 22, 2010, are not included in your taxable income. Irs gov 1040 ez (However, see Information reporting requirement , next. Irs gov 1040 ez ) Exempt-interest dividends should be shown in box 10 of Form 1099-DIV. Irs gov 1040 ez You do not reduce your basis for distributions that are exempt-interest dividends. Irs gov 1040 ez Information reporting requirement. Irs gov 1040 ez   Although exempt-interest dividends are not taxable, you must show them on your tax return if you have to file. Irs gov 1040 ez This is an information reporting requirement and does not change the exempt-interest dividends into taxable income. Irs gov 1040 ez Note. Irs gov 1040 ez Exempt-interest dividends paid from specified private activity bonds may be subject to the alternative minimum tax. Irs gov 1040 ez See Alternative Minimum Tax (AMT) in chapter 30 for more information. Irs gov 1040 ez Chapter 1 of Publication 550 contains a discussion on private activity bonds under State or Local Government Obligations. Irs gov 1040 ez Interest on VA dividends. Irs gov 1040 ez   Interest on insurance dividends left on deposit with the Department of Veterans Affairs (VA) is not taxable. Irs gov 1040 ez This includes interest paid on dividends on converted United States Government Life Insurance and on National Service Life Insurance policies. Irs gov 1040 ez Individual retirement arrangements (IRAs). Irs gov 1040 ez   Interest on a Roth IRA generally is not taxable. Irs gov 1040 ez Interest on a traditional IRA is tax deferred. Irs gov 1040 ez You generally do not include it in your income until you make withdrawals from the IRA. Irs gov 1040 ez See chapter 17. Irs gov 1040 ez Taxable Interest Taxable interest includes interest you receive from bank accounts, loans you make to others, and other sources. Irs gov 1040 ez The following are some sources of taxable interest. Irs gov 1040 ez Dividends that are actually interest. Irs gov 1040 ez   Certain distributions commonly called dividends are actually interest. Irs gov 1040 ez You must report as interest so-called “dividends” on deposits or on share accounts in: Cooperative banks, Credit unions, Domestic building and loan associations, Domestic savings and loan associations, Federal savings and loan associations, and Mutual savings banks. Irs gov 1040 ez  The “dividends” will be shown as interest income on Form 1099-INT. Irs gov 1040 ez Money market funds. Irs gov 1040 ez   Money market funds pay dividends and are offered by nonbank financial institutions, such as mutual funds and stock brokerage houses. Irs gov 1040 ez Generally, amounts you receive from money market funds should be reported as dividends, not as interest. Irs gov 1040 ez Certificates of deposit and other deferred interest accounts. Irs gov 1040 ez   If you open any of these accounts, interest may be paid at fixed intervals of 1 year or less during the term of the account. Irs gov 1040 ez You generally must include this interest in your income when you actually receive it or are entitled to receive it without paying a substantial penalty. Irs gov 1040 ez The same is true for accounts that mature in 1 year or less and pay interest in a single payment at maturity. Irs gov 1040 ez If interest is deferred for more than 1 year, see Original Issue Discount (OID) , later. Irs gov 1040 ez Interest subject to penalty for early withdrawal. Irs gov 1040 ez   If you withdraw funds from a deferred interest account before maturity, you may have to pay a penalty. Irs gov 1040 ez You must report the total amount of interest paid or credited to your account during the year, without subtracting the penalty. Irs gov 1040 ez See Penalty on early withdrawal of savings in chapter 1 of Publication 550 for more information on how to report the interest and deduct the penalty. Irs gov 1040 ez Money borrowed to invest in certificate of deposit. Irs gov 1040 ez   The interest you pay on money borrowed from a bank or savings institution to meet the minimum deposit required for a certificate of deposit from the institution and the interest you earn on the certificate are two separate items. Irs gov 1040 ez You must report the total interest you earn on the certificate in your income. Irs gov 1040 ez If you itemize deductions, you can deduct the interest you pay as investment interest, up to the amount of your net investment income. Irs gov 1040 ez See Interest Expenses in chapter 3 of Publication 550. Irs gov 1040 ez Example. Irs gov 1040 ez You deposited $5,000 with a bank and borrowed $5,000 from the bank to make up the $10,000 minimum deposit required to buy a 6-month certificate of deposit. Irs gov 1040 ez The certificate earned $575 at maturity in 2013, but you received only $265, which represented the $575 you earned minus $310 interest charged on your $5,000 loan. Irs gov 1040 ez The bank gives you a Form 1099-INT for 2013 showing the $575 interest you earned. Irs gov 1040 ez The bank also gives you a statement showing that you paid $310 interest for 2013. Irs gov 1040 ez You must include the $575 in your income. Irs gov 1040 ez If you itemize your deductions on Schedule A (Form 1040), you can deduct $310, subject to the net investment income limit. Irs gov 1040 ez Gift for opening account. Irs gov 1040 ez   If you receive noncash gifts or services for making deposits or for opening an account in a savings institution, you may have to report the value as interest. Irs gov 1040 ez   For deposits of less than $5,000, gifts or services valued at more than $10 must be reported as interest. Irs gov 1040 ez For deposits of $5,000 or more, gifts or services valued at more than $20 must be reported as interest. Irs gov 1040 ez The value is determined by the cost to the financial institution. Irs gov 1040 ez Example. Irs gov 1040 ez You open a savings account at your local bank and deposit $800. Irs gov 1040 ez The account earns $20 interest. Irs gov 1040 ez You also receive a $15 calculator. Irs gov 1040 ez If no other interest is credited to your account during the year, the Form 1099-INT you receive will show $35 interest for the year. Irs gov 1040 ez You must report $35 interest income on your tax return. Irs gov 1040 ez Interest on insurance dividends. Irs gov 1040 ez   Interest on insurance dividends left on deposit with an insurance company that can be withdrawn annually is taxable to you in the year it is credited to your account. Irs gov 1040 ez However, if you can withdraw it only on the anniversary date of the policy (or other specified date), the interest is taxable in the year that date occurs. Irs gov 1040 ez Prepaid insurance premiums. Irs gov 1040 ez   Any increase in the value of prepaid insurance premiums, advance premiums, or premium deposit funds is interest if it is applied to the payment of premiums due on insurance policies or made available for you to withdraw. Irs gov 1040 ez U. Irs gov 1040 ez S. Irs gov 1040 ez obligations. Irs gov 1040 ez   Interest on U. Irs gov 1040 ez S. Irs gov 1040 ez obligations, such as U. Irs gov 1040 ez S. Irs gov 1040 ez Treasury bills, notes, and bonds, issued by any agency or instrumentality of the United States is taxable for federal income tax purposes. Irs gov 1040 ez Interest on tax refunds. Irs gov 1040 ez   Interest you receive on tax refunds is taxable income. Irs gov 1040 ez Interest on condemnation award. Irs gov 1040 ez   If the condemning authority pays you interest to compensate you for a delay in payment of an award, the interest is taxable. Irs gov 1040 ez Installment sale payments. Irs gov 1040 ez   If a contract for the sale or exchange of property provides for deferred payments, it also usually provides for interest payable with the deferred payments. Irs gov 1040 ez That interest is taxable when you receive it. Irs gov 1040 ez If little or no interest is provided for in a deferred payment contract, part of each payment may be treated as interest. Irs gov 1040 ez See Unstated Interest and Original Issue Discount in Publication 537, Installment Sales. Irs gov 1040 ez Interest on annuity contract. Irs gov 1040 ez   Accumulated interest on an annuity contract you sell before its maturity date is taxable. Irs gov 1040 ez Usurious interest. Irs gov 1040 ez   Usurious interest is interest charged at an illegal rate. Irs gov 1040 ez This is taxable as interest unless state law automatically changes it to a payment on the principal. Irs gov 1040 ez Interest income on frozen deposits. Irs gov 1040 ez   Exclude from your gross income interest on frozen deposits. Irs gov 1040 ez A deposit is frozen if, at the end of the year, you cannot withdraw any part of the deposit because: The financial institution is bankrupt or insolvent, or The state where the institution is located has placed limits on withdrawals because other financial institutions in the state are bankrupt or insolvent. Irs gov 1040 ez   The amount of interest you must exclude is the interest that was credited on the frozen deposits minus the sum of: The net amount you withdrew from these deposits during the year, and The amount you could have withdrawn as of the end of the year (not reduced by any penalty for premature withdrawals of a time deposit). Irs gov 1040 ez If you receive a Form 1099-INT for interest income on deposits that were frozen at the end of 2013, see Frozen deposits under How To Report Interest Income in chapter 1 of Publication 550, for information about reporting this interest income exclusion on your tax return. Irs gov 1040 ez   The interest you exclude is treated as credited to your account in the following year. Irs gov 1040 ez You must include it in income in the year you can withdraw it. Irs gov 1040 ez Example. Irs gov 1040 ez $100 of interest was credited on your frozen deposit during the year. Irs gov 1040 ez You withdrew $80 but could not withdraw any more as of the end of the year. Irs gov 1040 ez You must include $80 in your income and exclude $20 from your income for the year. Irs gov 1040 ez You must include the $20 in your income for the year you can withdraw it. Irs gov 1040 ez Bonds traded flat. Irs gov 1040 ez   If you buy a bond at a discount when interest has been defaulted or when the interest has accrued but has not been paid, the transaction is described as trading a bond flat. Irs gov 1040 ez The defaulted or unpaid interest is not income and is not taxable as interest if paid later. Irs gov 1040 ez When you receive a payment of that interest, it is a return of capital that reduces the remaining cost basis of your bond. Irs gov 1040 ez Interest that accrues after the date of purchase, however, is taxable interest income for the year it is received or accrued. Irs gov 1040 ez See Bonds Sold Between Interest Dates , later, for more information. Irs gov 1040 ez Below-market loans. Irs gov 1040 ez   In general, a below-market loan is a loan on which no interest is charged or on which interest is charged at a rate below the applicable federal rate. Irs gov 1040 ez See Below-Market Loans in chapter 1 of Publication 550 for more information. Irs gov 1040 ez U. Irs gov 1040 ez S. Irs gov 1040 ez Savings Bonds This section provides tax information on U. Irs gov 1040 ez S. Irs gov 1040 ez savings bonds. Irs gov 1040 ez It explains how to report the interest income on these bonds and how to treat transfers of these bonds. Irs gov 1040 ez For other information on U. Irs gov 1040 ez S. Irs gov 1040 ez savings bonds, write to:  For series EE and I paper savings bonds: Bureau of the Public Debt Division of Customer Assistance P. Irs gov 1040 ez O. Irs gov 1040 ez Box 7012 Parkersburg, WV 26106-7012  For series EE and I electronic bonds: Bureau of the Public Debt Division of Customer Assistance P. Irs gov 1040 ez O. Irs gov 1040 ez Box 7015 Parkersburg, WV 26106–7015  For series HH/H: Bureau of the Public Debt Division of Customer Assistance P. Irs gov 1040 ez O. Irs gov 1040 ez Box 2186 Parkersburg, WV 26106-2186 Or, on the Internet, visit: www. Irs gov 1040 ez treasurydirect. Irs gov 1040 ez gov/indiv/indiv. Irs gov 1040 ez htm. Irs gov 1040 ez Accrual method taxpayers. Irs gov 1040 ez   If you use an accrual method of accounting, you must report interest on U. Irs gov 1040 ez S. Irs gov 1040 ez savings bonds each year as it accrues. Irs gov 1040 ez You cannot postpone reporting interest until you receive it or until the bonds mature. Irs gov 1040 ez Accrual methods of accounting are explained in chapter 1 under Accounting Methods . Irs gov 1040 ez Cash method taxpayers. Irs gov 1040 ez   If you use the cash method of accounting, as most individual taxpayers do, you generally report the interest on U. Irs gov 1040 ez S. Irs gov 1040 ez savings bonds when you receive it. Irs gov 1040 ez The cash method of accounting is explained in chapter 1 under Accounting Methods. Irs gov 1040 ez But see Reporting options for cash method taxpayers , later. Irs gov 1040 ez Series HH bonds. Irs gov 1040 ez    These bonds were issued at face value. Irs gov 1040 ez Interest is paid twice a year by direct deposit to your bank account. Irs gov 1040 ez If you are a cash method taxpayer, you must report interest on these bonds as income in the year you receive it. Irs gov 1040 ez   Series HH bonds were first offered in 1980 and last offered in August 2004. Irs gov 1040 ez Before 1980, series H bonds were issued. Irs gov 1040 ez Series H bonds are treated the same as series HH bonds. Irs gov 1040 ez If you are a cash method taxpayer, you must report the interest when you receive it. Irs gov 1040 ez   Series H bonds have a maturity period of 30 years. Irs gov 1040 ez Series HH bonds mature in 20 years. Irs gov 1040 ez The last series H bonds matured in 2009. Irs gov 1040 ez Series EE and series I bonds. Irs gov 1040 ez   Interest on these bonds is payable when you redeem the bonds. Irs gov 1040 ez The difference between the purchase price and the redemption value is taxable interest. Irs gov 1040 ez Series EE bonds. Irs gov 1040 ez   Series EE bonds were first offered in January 1980 and have a maturity period of 30 years. Irs gov 1040 ez   Before July 1980, series E bonds were issued. Irs gov 1040 ez The original 10-year maturity period of series E bonds has been extended to 40 years for bonds issued before December 1965 and 30 years for bonds issued after November 1965. Irs gov 1040 ez Paper series EE and series E bonds are issued at a discount. Irs gov 1040 ez The face value is payable to you at maturity. Irs gov 1040 ez Electronic series EE bonds are issued at their face value. Irs gov 1040 ez The face value plus accrued interest is payable to you at maturity. Irs gov 1040 ez As of January 1, 2012, paper savings bonds were no longer sold at financial institutions. Irs gov 1040 ez   Owners of paper series EE bonds can convert them to electronic bonds. Irs gov 1040 ez These converted bonds do not retain the denomination listed on the paper certificate but are posted at their purchase price (with accrued interest). Irs gov 1040 ez Series I bonds. Irs gov 1040 ez   Series I bonds were first offered in 1998. Irs gov 1040 ez These are inflation-indexed bonds issued at their face amount with a maturity period of 30 years. Irs gov 1040 ez The face value plus all accrued interest is payable to you at maturity. Irs gov 1040 ez Reporting options for cash method taxpayers. Irs gov 1040 ez   If you use the cash method of reporting income, you can report the interest on series EE, series E, and series I bonds in either of the following ways. Irs gov 1040 ez Method 1. Irs gov 1040 ez Postpone reporting the interest until the earlier of the year you cash or dispose of the bonds or the year they mature. Irs gov 1040 ez (However, see Savings bonds traded , later. Irs gov 1040 ez )  Note. Irs gov 1040 ez Series EE bonds issued in 1983 matured in 2013. Irs gov 1040 ez If you have used method 1, you generally must report the interest on these bonds on your 2013 return. Irs gov 1040 ez The last series E bonds were issued in 1980 and matured in 2010. Irs gov 1040 ez If you used method 1, you generally should have reported the interest on these bonds on your 2010 return. Irs gov 1040 ez Method 2. Irs gov 1040 ez Choose to report the increase in redemption value as interest each year. Irs gov 1040 ez You must use the same method for all series EE, series E, and series I bonds you own. Irs gov 1040 ez If you do not choose method 2 by reporting the increase in redemption value as interest each year, you must use method 1. Irs gov 1040 ez    If you plan to cash your bonds in the same year you will pay for higher education expenses, you may want to use method 1 because you may be able to exclude the interest from your income. Irs gov 1040 ez To learn how, see Education Savings Bond Program, later. Irs gov 1040 ez Change from method 1. Irs gov 1040 ez   If you want to change your method of reporting the interest from method 1 to method 2, you can do so without permission from the IRS. Irs gov 1040 ez In the year of change you must report all interest accrued to date and not previously reported for all your bonds. Irs gov 1040 ez   Once you choose to report the interest each year, you must continue to do so for all series EE, series E, and series I bonds you own and for any you get later, unless you request permission to change, as explained next. Irs gov 1040 ez Change from method 2. Irs gov 1040 ez   To change from method 2 to method 1, you must request permission from the IRS. Irs gov 1040 ez Permission for the change is automatically granted if you send the IRS a statement that meets all the following requirements. Irs gov 1040 ez You have typed or printed the following number at the top: “131. Irs gov 1040 ez ” It includes your name and social security number under “131. Irs gov 1040 ez ” It includes the year of change (both the beginning and ending dates). Irs gov 1040 ez It identifies the savings bonds for which you are requesting this change. Irs gov 1040 ez It includes your agreement to: Report all interest on any bonds acquired during or after the year of change when the interest is realized upon disposition, redemption, or final maturity, whichever is earliest, and Report all interest on the bonds acquired before the year of change when the interest is realized upon disposition, redemption, or final maturity, whichever is earliest, with the exception of the interest reported in prior tax years. Irs gov 1040 ez   You must attach this statement to your tax return for the year of change, which you must file by the due date (including extensions). Irs gov 1040 ez   You can have an automatic extension of 6 months from the due date of your return for the year of change (excluding extensions) to file the statement with an amended return. Irs gov 1040 ez On the statement, type or print “Filed pursuant to section 301. Irs gov 1040 ez 9100-2. Irs gov 1040 ez ” To get this extension, you must have filed your original return for the year of the change by the due date (including extensions). Irs gov 1040 ez    By the date you file the original statement with your return, you must also send a signed copy to the address below. Irs gov 1040 ez   Internal Revenue Service Attention: CC:IT&A (Automatic Rulings Branch) P. Irs gov 1040 ez O. Irs gov 1040 ez Box 7604 Benjamin Franklin Station Washington, DC 20044   If you use a private delivery service, send the signed copy to the address below. Irs gov 1040 ez   Internal Revenue Service Attention: CC:IT&A (Automatic Rulings Branch) Room 5336 1111 Constitution Avenue, NW  Washington, DC 20224   Instead of filing this statement, you can request permission to change from method 2 to method 1 by filing Form 3115, Application for Change in Accounting Method. Irs gov 1040 ez In that case, follow the form instructions for an automatic change. Irs gov 1040 ez No user fee is required. Irs gov 1040 ez Co-owners. Irs gov 1040 ez   If a U. Irs gov 1040 ez S. Irs gov 1040 ez savings bond is issued in the names of co-owners, such as you and your child or you and your spouse, interest on the bond is generally taxable to the co-owner who bought the bond. Irs gov 1040 ez One co-owner's funds used. Irs gov 1040 ez    If you used your funds to buy the bond, you must pay the tax on the interest. Irs gov 1040 ez This is true even if you let the other co-owner redeem the bond and keep all the proceeds. Irs gov 1040 ez Under these circumstances, the co-owner who redeemed the bond will receive a Form 1099-INT at the time of redemption and must provide you with another Form 1099-INT showing the amount of interest from the bond taxable to you. Irs gov 1040 ez The co-owner who redeemed the bond is a “nominee. Irs gov 1040 ez ” See Nominee distributions under How To Report Interest Income in chapter 1 of Publication 550 for more information about how a person who is a nominee reports interest income belonging to another person. Irs gov 1040 ez Both co-owners' funds used. Irs gov 1040 ez   If you and the other co-owner each contribute part of the bond's purchase price, the interest is generally taxable to each of you, in proportion to the amount each of you paid. Irs gov 1040 ez Community property. Irs gov 1040 ez   If you and your spouse live in a community property state and hold bonds as community property, one-half of the interest is considered received by each of you. Irs gov 1040 ez If you file separate returns, each of you generally must report one-half of the bond interest. Irs gov 1040 ez For more information about community property, see Publication 555. Irs gov 1040 ez Table 7-1. Irs gov 1040 ez   These rules are also shown in Table 7-1. Irs gov 1040 ez Ownership transferred. Irs gov 1040 ez   If you bought series E, series EE, or series I bonds entirely with your own funds and had them reissued in your co-owner's name or beneficiary's name alone, you must include in your gross income for the year of reissue all interest that you earned on these bonds and have not previously reported. Irs gov 1040 ez But, if the bonds were reissued in your name alone, you do not have to report the interest accrued at that time. Irs gov 1040 ez   This same rule applies when bonds (other than bonds held as community property) are transferred between spouses or incident to divorce. Irs gov 1040 ez Purchased jointly. Irs gov 1040 ez   If you and a co-owner each contributed funds to buy series E, series EE, or series I bonds jointly and later have the bonds reissued in the co-owner's name alone, you must include in your gross income for the year of reissue your share of all the interest earned on the bonds that you have not previously reported. Irs gov 1040 ez The former co-owner does not have to include in gross income at the time of reissue his or her share of the interest earned that was not reported before the transfer. Irs gov 1040 ez This interest, however, as well as all interest earned after the reissue, is income to the former co-owner. Irs gov 1040 ez   This income-reporting rule also applies when the bonds are reissued in the name of your former co-owner and a new co-owner. Irs gov 1040 ez But the new co-owner will report only his or her share of the interest earned after the transfer. Irs gov 1040 ez   If bonds that you and a co-owner bought jointly are reissued to each of you separately in the same proportion as your contribution to the purchase price, neither you nor your co-owner has to report at that time the interest earned before the bonds were reissued. Irs gov 1040 ez    Table 7-1. Irs gov 1040 ez Who Pays the Tax on U. Irs gov 1040 ez S. Irs gov 1040 ez Savings Bond Interest IF . Irs gov 1040 ez . Irs gov 1040 ez . Irs gov 1040 ez THEN the interest must be reported by . Irs gov 1040 ez . Irs gov 1040 ez . Irs gov 1040 ez you buy a bond in your name and the name of another person as co-owners, using only your own funds you. Irs gov 1040 ez you buy a bond in the name of another person, who is the sole owner of the bond the person for whom you bought the bond. Irs gov 1040 ez you and another person buy a bond as co-owners, each contributing part of the purchase price both you and the other co-owner, in proportion to the amount each paid for the bond. Irs gov 1040 ez you and your spouse, who live in a community property state, buy a bond that is community property you and your spouse. Irs gov 1040 ez If you file separate returns, both you and your spouse generally report one-half of the interest. Irs gov 1040 ez Example 1. Irs gov 1040 ez You and your spouse each spent an equal amount to buy a $1,000 series EE savings bond. Irs gov 1040 ez The bond was issued to you and your spouse as co-owners. Irs gov 1040 ez You both postpone reporting interest on the bond. Irs gov 1040 ez You later have the bond reissued as two $500 bonds, one in your name and one in your spouse's name. Irs gov 1040 ez At that time neither you nor your spouse has to report the interest earned to the date of reissue. Irs gov 1040 ez Example 2. Irs gov 1040 ez You bought a $1,000 series EE savings bond entirely with your own funds. Irs gov 1040 ez The bond was issued to you and your spouse as co-owners. Irs gov 1040 ez You both postpone reporting interest on the bond. Irs gov 1040 ez You later have the bond reissued as two $500 bonds, one in your name and one in your spouse's name. Irs gov 1040 ez You must report half the interest earned to the date of reissue. Irs gov 1040 ez Transfer to a trust. Irs gov 1040 ez   If you own series E, series EE, or series I bonds and transfer them to a trust, giving up all rights of ownership, you must include in your income for that year the interest earned to the date of transfer if you have not already reported it. Irs gov 1040 ez However, if you are considered the owner of the trust and if the increase in value both before and after the transfer continues to be taxable to you, you can continue to defer reporting the interest earned each year. Irs gov 1040 ez You must include the total interest in your income in the year you cash or dispose of the bonds or the year the bonds finally mature, whichever is earlier. Irs gov 1040 ez   The same rules apply to previously unreported interest on series EE or series E bonds if the transfer to a trust consisted of series HH or series H bonds you acquired in a trade for the series EE or series E bonds. Irs gov 1040 ez See Savings bonds traded , later. Irs gov 1040 ez Decedents. Irs gov 1040 ez   The manner of reporting interest income on series E, series EE, or series I bonds, after the death of the owner (decedent), depends on the accounting and income-reporting methods previously used by the decedent. Irs gov 1040 ez This is explained in chapter 1 of Publication 550. Irs gov 1040 ez Savings bonds traded. Irs gov 1040 ez   If you postponed reporting the interest on your series EE or series E bonds, you did not recognize taxable income when you traded the bonds for series HH or series H bonds, unless you received cash in the trade. Irs gov 1040 ez (You cannot trade series I bonds for series HH bonds. Irs gov 1040 ez After August 31, 2004, you cannot trade any other series of bonds for series HH bonds. Irs gov 1040 ez ) Any cash you received is income up to the amount of the interest earned on the bonds traded. Irs gov 1040 ez When your series HH or series H bonds mature, or if you dispose of them before maturity, you report as interest the difference between their redemption value and your cost. Irs gov 1040 ez Your cost is the sum of the amount you paid for the traded series EE or series E bonds plus any amount you had to pay at the time of the trade. Irs gov 1040 ez Example. Irs gov 1040 ez You traded series EE bonds (on which you postponed reporting the interest) for $2,500 in series HH bonds and $223 in cash. Irs gov 1040 ez You reported the $223 as taxable income on your tax return. Irs gov 1040 ez At the time of the trade, the series EE bonds had accrued interest of $523 and a redemption value of $2,723. Irs gov 1040 ez You hold the series HH bonds until maturity, when you receive $2,500. Irs gov 1040 ez You must report $300 as interest income in the year of maturity. Irs gov 1040 ez This is the difference between their redemption value, $2,500, and your cost, $2,200 (the amount you paid for the series EE bonds). Irs gov 1040 ez (It is also the difference between the accrued interest of $523 on the series EE bonds and the $223 cash received on the trade. Irs gov 1040 ez ) Choice to report interest in year of trade. Irs gov 1040 ez   You could have chosen to treat all of the previously unreported accrued interest on the series EE or series E bonds traded for series HH bonds as income in the year of the trade. Irs gov 1040 ez If you made this choice, it is treated as a change from method 1. Irs gov 1040 ez See Change from method 1 under Series EE and series I bonds, earlier. Irs gov 1040 ez Form 1099-INT for U. Irs gov 1040 ez S. Irs gov 1040 ez savings bonds interest. Irs gov 1040 ez   When you cash a bond, the bank or other payer that redeems it must give you a Form 1099-INT if the interest part of the payment you receive is $10 or more. Irs gov 1040 ez Box 3 of your Form 1099-INT should show the interest as the difference between the amount you received and the amount paid for the bond. Irs gov 1040 ez However, your Form 1099-INT may show more interest than you have to include on your income tax return. Irs gov 1040 ez For example, this may happen if any of the following are true. Irs gov 1040 ez You chose to report the increase in the redemption value of the bond each year. Irs gov 1040 ez The interest shown on your Form 1099-INT will not be reduced by amounts previously included in income. Irs gov 1040 ez You received the bond from a decedent. Irs gov 1040 ez The interest shown on your Form 1099-INT will not be reduced by any interest reported by the decedent before death, or on the decedent's final return, or by the estate on the estate's income tax return. Irs gov 1040 ez Ownership of the bond was transferred. Irs gov 1040 ez The interest shown on your Form 1099-INT will not be reduced by interest that accrued before the transfer. Irs gov 1040 ez You were named as a co-owner, and the other co-owner contributed funds to buy the bond. Irs gov 1040 ez The interest shown on your Form 1099-INT will not be reduced by the amount you received as nominee for the other co-owner. Irs gov 1040 ez (See Co-owners , earlier in this chapter, for more information about the reporting requirements. Irs gov 1040 ez ) You received the bond in a taxable distribution from a retirement or profit-sharing plan. Irs gov 1040 ez The interest shown on your Form 1099-INT will not be reduced by the interest portion of the amount taxable as a distribution from the plan and not taxable as interest. Irs gov 1040 ez (This amount is generally shown on Form 1099-R, Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc. Irs gov 1040 ez , for the year of distribution. Irs gov 1040 ez )   For more information on including the correct amount of interest on your return, see How To Report Interest Income , later. Irs gov 1040 ez Publication 550 includes examples showing how to report these amounts. Irs gov 1040 ez    Interest on U. Irs gov 1040 ez S. Irs gov 1040 ez savings bonds is exempt from state and local taxes. Irs gov 1040 ez The Form 1099-INT you receive will indicate the amount that is for U. Irs gov 1040 ez S. Irs gov 1040 ez savings bond interest in box 3. Irs gov 1040 ez Education Savings Bond Program You may be able to exclude from income all or part of the interest you receive on the redemption of qualified U. Irs gov 1040 ez S. Irs gov 1040 ez savings bonds during the year if you pay qualified higher educational expenses during the same year. Irs gov 1040 ez This exclusion is known as the Education Savings Bond Program. Irs gov 1040 ez You do not qualify for this exclusion if your filing status is married filing separately. Irs gov 1040 ez Form 8815. Irs gov 1040 ez   Use Form 8815 to figure your exclusion. Irs gov 1040 ez Attach the form to your Form 1040 or Form 1040A. Irs gov 1040 ez Qualified U. Irs gov 1040 ez S. Irs gov 1040 ez savings bonds. Irs gov 1040 ez   A qualified U. Irs gov 1040 ez S. Irs gov 1040 ez savings bond is a series EE bond issued after 1989 or a series I bond. Irs gov 1040 ez The bond must be issued either in your name (sole owner) or in your and your spouse's names (co-owners). Irs gov 1040 ez You must be at least 24 years old before the bond's issue date. Irs gov 1040 ez For example, a bond bought by a parent and issued in the name of his or her child under age 24 does not qualify for the exclusion by the parent or child. Irs gov 1040 ez    The issue date of a bond may be earlier than the date the bond is purchased because the issue date assigned to a bond is the first day of the month in which it is purchased. Irs gov 1040 ez Beneficiary. Irs gov 1040 ez   You can designate any individual (including a child) as a beneficiary of the bond. Irs gov 1040 ez Verification by IRS. Irs gov 1040 ez   If you claim the exclusion, the IRS will check it by using bond redemption information from the Department of the Treasury. Irs gov 1040 ez Qualified expenses. Irs gov 1040 ez   Qualified higher educational expenses are tuition and fees required for you, your spouse, or your dependent (for whom you claim an exemption) to attend an eligible educational institution. Irs gov 1040 ez   Qualified expenses include any contribution you make to a qualified tuition program or to a Coverdell education savings account. Irs gov 1040 ez   Qualified expenses do not include expenses for room and board or for courses involving sports, games, or hobbies that are not part of a degree or certificate granting program. Irs gov 1040 ez Eligible educational institutions. Irs gov 1040 ez   These institutions include most public, private, and nonprofit universities, colleges, and vocational schools that are accredited and eligible to participate in student aid programs run by the U. Irs gov 1040 ez S. Irs gov 1040 ez Department of Education. Irs gov 1040 ez Reduction for certain benefits. Irs gov 1040 ez   You must reduce your qualified higher educational expenses by all of the following tax-free benefits. Irs gov 1040 ez Tax-free part of scholarships and fellowships (see Scholarships and fellowships in chapter 12). Irs gov 1040 ez Expenses used to figure the tax-free portion of distributions from a Coverdell ESA. Irs gov 1040 ez Expenses used to figure the tax-free portion of distributions from a qualified tuition program. Irs gov 1040 ez Any tax-free payments (other than gifts or inheritances) received for educational expenses, such as Veterans' educational assistance benefits, Qualified tuition reductions, or Employer-provided educational assistance. Irs gov 1040 ez Any expense used in figuring the American Opportunity and lifetime learning credits. Irs gov 1040 ez Amount excludable. Irs gov 1040 ez   If the total proceeds (interest and principal) from the qualified U. Irs gov 1040 ez S. Irs gov 1040 ez savings bonds you redeem during the year are not more than your adjusted qualified higher educational expenses for the year, you may be able to exclude all of the interest. Irs gov 1040 ez If the proceeds are more than the expenses, you may be able to exclude only part of the interest. Irs gov 1040 ez   To determine the excludable amount, multiply the interest part of the proceeds by a fraction. Irs gov 1040 ez The numerator of the fraction is the qualified higher educational expenses you paid during the year. Irs gov 1040 ez The denominator of the fraction is the total proceeds you received during the year. Irs gov 1040 ez Example. Irs gov 1040 ez In February 2013, Mark and Joan, a married couple, cashed a qualified series EE U. Irs gov 1040 ez S. Irs gov 1040 ez savings bond they bought in April 1997. Irs gov 1040 ez They received proceeds of $8,372 representing principal of $5,000 and interest of $3,372. Irs gov 1040 ez In 2013, they paid $4,000 of their daughter's college tuition. Irs gov 1040 ez They are not claiming an education credit for that amount, and their daughter does not have any tax-free educational assistance. Irs gov 1040 ez They can exclude $1,611 ($3,372 × ($4,000 ÷ $8,372)) of interest in 2013. Irs gov 1040 ez They must pay tax on the remaining $1,761 ($3,372 − $1,611) interest. Irs gov 1040 ez Modified adjusted gross income limit. Irs gov 1040 ez   The interest exclusion is limited if your modified adjusted gross income (modified AGI) is: $74,700 to $89,700 for taxpayers filing single or head of household, and $112,050 to $142,050 for married taxpayers filing jointly or for a qualifying widow(er) with dependent child. Irs gov 1040 ez You do not qualify for the interest exclusion if your modified AGI is equal to or more than the upper limit for your filing status. Irs gov 1040 ez   Modified AGI, for purposes of this exclusion, is adjusted gross income (Form 1040, line 37, or Form 1040A, line 21) figured before the interest exclusion, and modified by adding back any: Foreign earned income exclusion, Foreign housing exclusion and deduction, Exclusion of income for bona fide residents of American Samoa, Exclusion for income from Puerto Rico, Exclusion for adoption benefits received under an employer's adoption assistance program, Deduction for tuition and fees, Deduction for student loan interest, and Deduction for domestic production activities. Irs gov 1040 ez   Use the Line 9 Worksheet in the Form 8815 instructions to figure your modified AGI. Irs gov 1040 ez If you claim any of the exclusion or deduction items listed above (except items 6, 7, and 8), add the amount of the exclusion or deduction (except items 6, 7, and 8) to the amount on line 5 of the worksheet, and enter the total on Form 8815, line 9, as your modified AGI. Irs gov 1040 ez   If you have investment interest expense incurred to earn royalties and other investment income, see Education Savings Bond Program in chapter 1 of Publication 550. Irs gov 1040 ez Recordkeeping. Irs gov 1040 ez If you claim the interest exclusion, you must keep a written record of the qualified U. Irs gov 1040 ez S. Irs gov 1040 ez savings bonds you redeem. Irs gov 1040 ez Your record must include the serial number, issue date, face value, and total redemption proceeds (principal and interest) of each bond. Irs gov 1040 ez You can use Form 8818 to record this information. Irs gov 1040 ez You should also keep bills, receipts, canceled checks, or other documentation that shows you paid qualified higher educational expenses during the year. Irs gov 1040 ez U. Irs gov 1040 ez S. Irs gov 1040 ez Treasury Bills, Notes, and Bonds Treasury bills, notes, and bonds are direct debts (obligations) of the U. Irs gov 1040 ez S. Irs gov 1040 ez Government. Irs gov 1040 ez Taxation of interest. Irs gov 1040 ez   Interest income from Treasury bills, notes, and bonds is subject to federal income tax but is exempt from all state and local income taxes. Irs gov 1040 ez You should receive Form 1099-INT showing the interest (in box 3) paid to you for the year. Irs gov 1040 ez   Payments of principal and interest generally will be credited to your designated checking or savings account by direct deposit through the TreasuryDirect® system. Irs gov 1040 ez Treasury bills. Irs gov 1040 ez   These bills generally have a 4-week, 13-week, 26-week, or 52-week maturity period. Irs gov 1040 ez They are generally issued at a discount in the amount of $100 and multiples of $100. Irs gov 1040 ez The difference between the discounted price you pay for the bills and the face value you receive at maturity is interest income. Irs gov 1040 ez Generally, you report this interest income when the bill is paid at maturity. Irs gov 1040 ez If you paid a premium for a bill (more than the face value), you generally report the premium as a section 171 deduction when the bill is paid at maturity. Irs gov 1040 ez Treasury notes and bonds. Irs gov 1040 ez   Treasury notes have maturity periods of more than 1 year, ranging up to 10 years. Irs gov 1040 ez Maturity periods for Treasury bonds are longer than 10 years. Irs gov 1040 ez Both generally are issued in denominations of $100 to $1 million and generally pay interest every 6 months. Irs gov 1040 ez Generally, you report this interest for the year paid. Irs gov 1040 ez For more information, see U. Irs gov 1040 ez S. Irs gov 1040 ez Treasury Bills, Notes, and Bonds in chapter 1 of Publication 550. Irs gov 1040 ez For other information on Treasury notes or bonds, write to:  Bureau of the Public Debt P. Irs gov 1040 ez O. Irs gov 1040 ez Box 7015 Parkersburg, WV 26106-7015 Or, on the Internet, visit: www. Irs gov 1040 ez treasurydirect. Irs gov 1040 ez gov/indiv/indiv. Irs gov 1040 ez htm. Irs gov 1040 ez For information on series EE, series I, and series HH savings bonds, see U. Irs gov 1040 ez S. Irs gov 1040 ez Savings Bonds , earlier. Irs gov 1040 ez Treasury inflation-protected securities (TIPS). Irs gov 1040 ez   These securities pay interest twice a year at a fixed rate, based on a principal amount adjusted to take into account inflation and deflation. Irs gov 1040 ez For the tax treatment of these securities, see Inflation-Indexed Debt Instruments under Original Issue Discount (OID), in Publication 550. Irs gov 1040 ez Bonds Sold Between Interest Dates If you sell a bond between interest payment dates, part of the sales price represents interest accrued to the date of sale. Irs gov 1040 ez You must report that part of the sales price as interest income for the year of sale. Irs gov 1040 ez If you buy a bond between interest payment dates, part of the purchase price represents interest accrued before the date of purchase. Irs gov 1040 ez When that interest is paid to you, treat it as a return of your capital investment, rather than interest income, by reducing your basis in the bond. Irs gov 1040 ez See Accrued interest on bonds under How To Report Interest Income in chapter 1 of Publication 550 for information on reporting the payment. Irs gov 1040 ez Insurance Life insurance proceeds paid to you as beneficiary of the insured person are usually not taxable. Irs gov 1040 ez But if you receive the proceeds in installments, you must usually report a part of each installment payment as interest income. Irs gov 1040 ez For more information about insurance proceeds received in installments, see Publication 525, Taxable and Nontaxable Income. Irs gov 1040 ez Annuity. Irs gov 1040 ez   If you buy an annuity with life insurance proceeds, the annuity payments you receive are taxed as pension and annuity income from a nonqualified plan, not as interest income. Irs gov 1040 ez See chapter 10 for information on pension and annuity income from nonqualified plans. Irs gov 1040 ez State or Local Government Obligations Interest on a bond used to finance government operations generally is not taxable if the bond is issued by a state, the District of Columbia, a possession of the United States, or any of their political subdivisions. Irs gov 1040 ez Bonds issued after 1982 (including tribal economic development bonds issued after February 17, 2009) by an Indian tribal government are treated as issued by a state. Irs gov 1040 ez Interest on these bonds is generally tax exempt if the bonds are part of an issue of which substantially all proceeds are to be used in the exercise of any essential government function. Irs gov 1040 ez For information on federally guaranteed bonds, mortgage revenue bonds, arbitrage bonds, private activity bonds, qualified tax credit bonds, and Build America bonds, see State or Local Government Obligations in chapter 1 of Publication 550. Irs gov 1040 ez Information reporting requirement. Irs gov 1040 ez   If you must file a tax return, you are required to show any tax-exempt interest you received on your return. Irs gov 1040 ez This is an information reporting requirement only. Irs gov 1040 ez It does not change tax-exempt interest to taxable interest. Irs gov 1040 ez Original Issue Discount (OID) Original issue discount (OID) is a form of interest. Irs gov 1040 ez You generally include OID in your income as it accrues over the term of the debt instrument, whether or not you receive any payments from the issuer. Irs gov 1040 ez A debt instrument generally has OID when the instrument is issued for a price that is less than its stated redemption price at maturity. Irs gov 1040 ez OID is the difference between the stated redemption price at maturity and the issue price. Irs gov 1040 ez All debt instruments that pay no interest before maturity are presumed to be issued at a discount. Irs gov 1040 ez Zero coupon bonds are one example of these instruments. Irs gov 1040 ez The OID accrual rules generally do not apply to short-term obligations (those with a fixed maturity date of 1 year or less from date of issue). Irs gov 1040 ez See Discount on Short-Term Obligations in chapter 1 of Publication 550. Irs gov 1040 ez De minimis OID. Irs gov 1040 ez   You can treat the discount as zero if it is less than one-fourth of 1% (. Irs gov 1040 ez 0025) of the stated redemption price at maturity multiplied by the number of full years from the date of original issue to maturity. Irs gov 1040 ez This small discount is known as “de minimis” OID. Irs gov 1040 ez Example 1. Irs gov 1040 ez You bought a 10-year bond with a stated redemption price at maturity of $1,000, issued at $980 with OID of $20. Irs gov 1040 ez One-fourth of 1% of $1,000 (stated redemption price) times 10 (the number of full years from the date of original issue to maturity) equals $25. Irs gov 1040 ez Because the $20 discount is less than $25, the OID is treated as zero. Irs gov 1040 ez (If you hold the bond at maturity, you will recognize $20 ($1,000 − $980) of capital gain. Irs gov 1040 ez ) Example 2. Irs gov 1040 ez The facts are the same as in Example 1, except that the bond was issued at $950. Irs gov 1040 ez The OID is $50. Irs gov 1040 ez Because the $50 discount is more than the $25 figured in Example 1, you must include the OID in income as it accrues over the term of the bond. Irs gov 1040 ez Debt instrument bought after original issue. Irs gov 1040 ez   If you buy a debt instrument with de minimis OID at a premium, the discount is not includible in income. Irs gov 1040 ez If you buy a debt instrument with de minimis OID at a discount, the discount is reported under the market discount rules. Irs gov 1040 ez See Market Discount Bonds in chapter 1 of Publication 550. Irs gov 1040 ez Exceptions to reporting OID. Irs gov 1040 ez   The OID rules discussed in this chapter do not apply to the following debt instruments. Irs gov 1040 ez Tax-exempt obligations. Irs gov 1040 ez (However, see Stripped tax-exempt obligations under Stripped Bonds and Coupons in chapter 1 of Publication 550). Irs gov 1040 ez U. Irs gov 1040 ez S. Irs gov 1040 ez savings bonds. Irs gov 1040 ez Short-term debt instruments (those with a fixed maturity date of not more than 1 year from the date of issue). Irs gov 1040 ez Obligations issued by an individual before March 2, 1984. Irs gov 1040 ez Loans between individuals if all the following are true. Irs gov 1040 ez The lender is not in the business of lending money. Irs gov 1040 ez The amount of the loan, plus the amount of any outstanding prior loans between the same individuals, is $10,000 or less. Irs gov 1040 ez Avoiding any federal tax is not one of the principal purposes of the loan. Irs gov 1040 ez Form 1099-OID. Irs gov 1040 ez   The issuer of the debt instrument (or your broker if you held the instrument through a broker) should give you Form 1099-OID, or a similar statement, if the total OID for the calendar year is $10 or more. Irs gov 1040 ez Form 1099-OID will show, in box 1, the amount of OID for the part of the year that you held the bond. Irs gov 1040 ez It also will show, in box 2, the stated interest you must include in your income. Irs gov 1040 ez A copy of Form 1099-OID will be sent to the IRS. Irs gov 1040 ez Do not file your copy with your return. Irs gov 1040 ez Keep it for your records. Irs gov 1040 ez   In most cases, you must report the entire amount in boxes 1 and 2 of Form 1099-OID as interest income. Irs gov 1040 ez But see Refiguring OID shown on Form 1099-OID, later in this discussion, for more information. Irs gov 1040 ez Form 1099-OID not received. Irs gov 1040 ez   If you had OID for the year but did not receive a Form 1099-OID, you can find tables on IRS. Irs gov 1040 ez gov that list total OID on certain debt instruments and have information that will help you figure OID. Irs gov 1040 ez For the latest OID tables, go to www. Irs gov 1040 ez irs. Irs gov 1040 ez gov and enter “OID tables” in the Search box. Irs gov 1040 ez If your debt instrument is not listed, consult the issuer for further information about the accrued OID for the year. Irs gov 1040 ez Nominee. Irs gov 1040 ez   If someone else is the holder of record (the registered owner) of an OID instrument belonging to you and receives a Form 1099-OID on your behalf, that person must give you a Form 1099-OID. Irs gov 1040 ez Refiguring OID shown on Form 1099-OID. Irs gov 1040 ez   You must refigure the OID shown in box 1 or box 8 of Form 1099-OID if either of the following apply. Irs gov 1040 ez You bought the debt instrument after its original issue and paid a premium or an acquisition premium. Irs gov 1040 ez The debt instrument is a stripped bond or a stripped coupon (including certain zero coupon instruments). Irs gov 1040 ez For information about figuring the correct amount of OID to include in your income, see Figuring OID on Long-Term Debt Instruments in Publication 1212. Irs gov 1040 ez Refiguring periodic interest shown on Form 1099-OID. Irs gov 1040 ez   If you disposed of a debt instrument or acquired it from another holder during the year, see Bonds Sold Between Interest Dates , earlier, for information about the treatment of periodic interest that may be shown in box 2 of Form 1099-OID for that instrument. Irs gov 1040 ez Certificates of deposit (CDs). Irs gov 1040 ez   If you buy a CD with a maturity of more than 1 year, you must include in income each year a part of the total interest due and report it in the same manner as other OID. Irs gov 1040 ez   This also applies to similar deposit arrangements with banks, building and loan associations, etc. Irs gov 1040 ez , including: Time deposits, Bonus plans, Savings certificates, Deferred income certificates, Bonus savings certificates, and Growth savings certificates. Irs gov 1040 ez Bearer CDs. Irs gov 1040 ez   CDs issued after 1982 generally must be in registered form. Irs gov 1040 ez Bearer CDs are CDs not in registered form. Irs gov 1040 ez They are not issued in the depositor's name and are transferable from one individual to another. Irs gov 1040 ez   Banks must provide the IRS and the person redeeming a bearer CD with a Form 1099-INT. Irs gov 1040 ez More information. Irs gov 1040 ez   See chapter 1 of Publication 550 for more information about OID and related topics, such as market discount bonds. Irs gov 1040 ez When To Report Interest Income When to report your interest income depends on whether you use the cash method or an accrual method to report income. Irs gov 1040 ez Cash method. Irs gov 1040 ez   Most individual taxpayers use the cash method. Irs gov 1040 ez If you use this method, you generally report your interest income in the year in which you actually or constructively receive it. Irs gov 1040 ez However, there are special rules for reporting the discount on certain debt instruments. Irs gov 1040 ez See U. Irs gov 1040 ez S. Irs gov 1040 ez Savings Bonds and Original Issue Discount (OID) , earlier. Irs gov 1040 ez Example. Irs gov 1040 ez On September 1, 2011, you loaned another individual $2,000 at 12%, compounded annually. Irs gov 1040 ez You are not in the business of lending money. Irs gov 1040 ez The note stated that principal and interest would be due on August 31, 2013. Irs gov 1040 ez In 2013, you received $2,508. Irs gov 1040 ez 80 ($2,000 principal and $508. Irs gov 1040 ez 80 interest). Irs gov 1040 ez If you use the cash method, you must include in income on your 2013 return the $508. Irs gov 1040 ez 80 interest you received in that year. Irs gov 1040 ez Constructive receipt. Irs gov 1040 ez   You constructively receive income when it is credited to your account or made available to you. Irs gov 1040 ez You do not need to have physical possession of it. Irs gov 1040 ez For example, you are considered to receive interest, dividends, or other earnings on any deposit or account in a bank, savings and loan, or similar financial institution, or interest on life insurance policy dividends left to accumulate, when they are credited to your account and subject to your withdrawal. Irs gov 1040 ez This is true even if they are not yet entered in your passbook. Irs gov 1040 ez   You constructively receive income on the deposit or account even if you must: Make withdrawals in multiples of even amounts, Give a notice to withdraw before making the withdrawal, Withdraw all or part of the account to withdraw the earnings, or Pay a penalty on early withdrawals, unless the interest you are to receive on an early withdrawal or redemption is substantially less than the interest payable at maturity. Irs gov 1040 ez Accrual method. Irs gov 1040 ez   If you use an accrual method, you report your interest income when you earn it, whether or not you have received it. Irs gov 1040 ez Interest is earned over the term of the debt instrument. Irs gov 1040 ez Example. Irs gov 1040 ez If, in the previous example, you use an accrual method, you must include the interest in your income as you earn it. Irs gov 1040 ez You would report the interest as follows: 2011, $80; 2012, $249. Irs gov 1040 ez 60; and 2013, $179. Irs gov 1040 ez 20. Irs gov 1040 ez Coupon bonds. Irs gov 1040 ez   Interest on coupon bonds is taxable in the year the coupon becomes due and payable. Irs gov 1040 ez It does not matter when you mail the coupon for payment. Irs gov 1040 ez How To Report Interest Income Generally, you report all your taxable interest income on Form 1040, line 8a; Form 1040A, line 8a; or Form 1040EZ, line 2. Irs gov 1040 ez You cannot use Form 1040EZ if your taxable interest income is more than $1,500. Irs gov 1040 ez Instead, you must use Form 1040A or Form 1040. Irs gov 1040 ez Form 1040A. Irs gov 1040 ez   You must complete Schedule B (Form 1040A or 1040), Part I, if you file Form 1040A and any of the following are true. Irs gov 1040 ez Your taxable interest income is more than $1,500. Irs gov 1040 ez You are claiming the interest exclusion under the Education Savings Bond Program (discussed earlier). Irs gov 1040 ez You received interest from a seller-financed mortgage, and the buyer used the property as a home. Irs gov 1040 ez You received a Form 1099-INT for U. Irs gov 1040 ez S. Irs gov 1040 ez savings bond interest that includes amounts you reported before 2013. Irs gov 1040 ez You received, as a nominee, interest that actually belongs to someone else. Irs gov 1040 ez You received a Form 1099-INT for interest on frozen deposits. Irs gov 1040 ez You are reporting OID in an amount less than the amount shown on Form 1099-OID. Irs gov 1040 ez You received a Form 1099-INT for interest on a bond you bought between interest payment dates. Irs gov 1040 ez You acquired taxable bonds after 1987 and choose to reduce interest income from the bonds by any amortizable bond premium (see Bond Premium Amortization in chapter 3 of Publication 550). Irs gov 1040 ez List each payer's name and the amount of interest income received from each payer on line 1. Irs gov 1040 ez If you received a Form 1099-INT or Form 1099-OID from a brokerage firm, list the brokerage firm as the payer. Irs gov 1040 ez   You cannot use Form 1040A if you must use Form 1040, as described next. Irs gov 1040 ez Form 1040. Irs gov 1040 ez   You must use Form 1040 instead of Form 1040A or Form 1040EZ if: You forfeited interest income because of the early withdrawal of a time deposit; You acquired taxable bonds after 1987, you choose to reduce interest income from the bonds by any amortizable bond premium, and you are deducting the excess of bond premium amortization for the accrual period over the qualified stated interest for the period (see Bond Premium Amortization in chapter 3 of Publication 550); or You received tax-exempt interest from private activity bonds issued after August 7, 1986. Irs gov 1040 ez Schedule B (Form 1040A or 1040). Irs gov 1040 ez   You must complete Schedule B (Form 1040A or 1040), Part I, if you file Form 1040 and any of the following apply. Irs gov 1040 ez Your taxable interest income is more than $1,500. Irs gov 1040 ez You are claiming the interest exclusion under the Education Savings Bond Program (discussed earlier). Irs gov 1040 ez You received interest from a seller-financed mortgage, and the buyer used the property as a home. Irs gov 1040 ez You received a Form 1099-INT for U. Irs gov 1040 ez S. Irs gov 1040 ez savings bond interest that includes amounts you reported before 2013. Irs gov 1040 ez You received, as a nominee, interest that actually belongs to someone else. Irs gov 1040 ez You received a Form 1099-INT for interest on frozen deposits. Irs gov 1040 ez You received a Form 1099-INT for interest on a bond you bought between interest payment dates. Irs gov 1040 ez You are reporting OID in an amount less than the amount shown on Form 1099-OID. Irs gov 1040 ez Statement (2) in the preceding list under Form 1040 is true. Irs gov 1040 ez In Part I, line 1, list each payer's name and the amount received from each. Irs gov 1040 ez If you received a Form 1099-INT or Form 1099-OID from a brokerage firm, list the brokerage firm as the payer. Irs gov 1040 ez Reporting tax-exempt interest. Irs gov 1040 ez   Total your tax-exempt interest (such as interest or accrued OID on certain state and municipal bonds, including tax-exempt interest on zero coupon municipal bonds) and exempt-interest dividends from a mutual fund as shown on Form 1099-INT, box 8, and on Form 1099-DIV, box 10. Irs gov 1040 ez Add these amounts to any other tax-exempt interest you received. Irs gov 1040 ez Report the total on line 8b of Form 1040A or 1040. Irs gov 1040 ez   If you file Form 1040EZ, enter “TEI” and the amount in the space to the left of line 2. Irs gov 1040 ez Do not add tax-exempt interest in the total on Form 1040EZ, line 2. Irs gov 1040 ez   Form 1099-INT, box 9, and Form 1099-DIV, box 11, show the tax-exempt interest subject to the alternative minimum tax on Form 6251. Irs gov 1040 ez These amounts are already included in the amounts on Form 1099-INT, box 8, and Form 1099-DIV, box 10. Irs gov 1040 ez Do not add the amounts in Form 1099-INT, box 9 and Form 1099-DIV, box 11 to, or subtract them from, the amounts on Form 1099-INT, box 8, and Form 1099-DIV, box 10. Irs gov 1040 ez    Do not report interest from an individual retirement account (IRA) as tax-exempt interest. Irs gov 1040 ez Form 1099-INT. Irs gov 1040 ez   Your taxable interest income, except for interest from U. Irs gov 1040 ez S. Irs gov 1040 ez savings bonds and Treasury obligations, is shown in box 1 of Form 1099-INT. Irs gov 1040 ez Add this amount to any other taxable interest income you received. Irs gov 1040 ez You must report all of your taxable interest income even if you do not receive a Form 1099-INT. Irs gov 1040 ez Generally, contact your financial institution if you do not receive a Form 1099-INT by February 15. Irs gov 1040 ez Your identifying number may be truncated on any paper Form 1099-INT you receive. Irs gov 1040 ez   If you forfeited interest income because of the early withdrawal of a time deposit, the deductible amount will be shown on Form 1099-INT in box 2. Irs gov 1040 ez See Penalty on early withdrawal of savings in chapter 1 of Publication 550. Irs gov 1040 ez   Box 3 of Form 1099-INT shows the interest income you received from U. Irs gov 1040 ez S. Irs gov 1040 ez savings bonds, Treasury bills, Treasury notes, and Treasury bonds. Irs gov 1040 ez Add the amount shown in box 3 to any other taxable interest income you received, unless part of the amount in box 3 was previously included in your interest income. Irs gov 1040 ez If part of the amount shown in box 3 was previously included in your interest income, see U. Irs gov 1040 ez S. Irs gov 1040 ez savings bond interest previously reported , later. Irs gov 1040 ez   Box 4 of Form 1099-INT will contain an amount if you were subject to backup withholding. Irs gov 1040 ez Report the amount from box 4 on Form 1040EZ, line 7; on Form 1040A, line 36; or Form 1040, line 62 (federal income tax withheld). Irs gov 1040 ez   Box 5 of Form 1099-INT shows investment expenses you may be able to deduct as an itemized deduction. Irs gov 1040 ez See chapter 28 for more information about investment expenses. Irs gov 1040 ez   If there are entries in boxes 6 and 7 of Form 1099-INT, you must file Form 1040. Irs gov 1040 ez You may be able to take a credit for the amount shown in box 6 unless you deduct this amount on line 8 of Schedule A (Form 1040). Irs gov 1040 ez To take the credit, you may have to file Form 1116, Foreign Tax Credit. Irs gov 1040 ez For more information, see Publication 514, Foreign Tax Credit for Individuals. Irs gov 1040 ez U. Irs gov 1040 ez S. Irs gov 1040 ez savings bond interest previously reported. Irs gov 1040 ez   If you received a Form 1099-INT for U. Irs gov 1040 ez S. Irs gov 1040 ez savings bond interest, the form may show interest you do not have to report. Irs gov 1040 ez See Form 1099-INT for U. Irs gov 1040 ez S. Irs gov 1040 ez savings bonds interest , earlier, under U. Irs gov 1040 ez S. Irs gov 1040 ez Savings Bonds. Irs gov 1040 ez   On Schedule B (Form 1040A or 1040), Part I, line 1, report all the interest shown on your Form 1099-INT. Irs gov 1040 ez Then follow these steps. Irs gov 1040 ez Several lines above line 2, enter a subtotal of all interest listed on line 1. Irs gov 1040 ez Below the subtotal enter “U. Irs gov 1040 ez S. Irs gov 1040 ez Savings Bond Interest Previously Reported” and enter amounts previously reported or interest accrued before you received the bond. Irs gov 1040 ez Subtract these amounts from the subtotal and enter the result on line 2. Irs gov 1040 ez More information. Irs gov 1040 ez   For more information about how to report interest income, see chapter 1 of Publication 550 or the instructions for the form you must file. Irs gov 1040 ez Prev  Up  Next   Home   More Online Publications