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Irs 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 Appendix A — Summary Record of Traditional IRA(s) for 2013 and Worksheet for Determining Required Minimum Distributions. Irs Appendix B — Worksheets you use if you receive social security benefits and are subject to the IRA deduction phaseout rules. Irs A filled-in example is included. Irs Worksheet 1, Computation of Modified AGI. Irs Worksheet 2, Computation of Traditional IRA Deduction for 2013. Irs Worksheet 3, Computation of Taxable Social Security Benefits. Irs Comprehensive Example and completed worksheets. Irs Appendix C — Life Expectancy Tables. Irs 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 Table I (Single Life Expectancy). Irs Table II (Joint Life and Last Survivor Expectancy). Irs Table III (Uniform Lifetime). Irs Appendix A. Irs Summary Record of Traditional IRA(s) for 2013   Name ______________________________________ I was □ covered □ not covered by my employer's retirement plan during the year. Irs 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         2. Irs         3. Irs         4. Irs         5. Irs         6. Irs         7. Irs         8. Irs         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             2. Irs             3. Irs             4. Irs             5. Irs             6. Irs             7. Irs             8. Irs             Total               Basis of all traditional IRAs for 2013 and earlier years (from Form 8606, line 14) $ Note. Irs You should keep copies of your income tax return, and Forms W-2, 8606, and 5498. Irs Appendix A. Irs (Continued) Worksheet for Determining Required Minimum Distributions 1. Irs Age 70½ 71½ 72½ 73½ 74½ 2. Irs Year age was reached           3. Irs Value of IRA at the close of business on  December 31 of the year immediately prior to the year on line 21           4. Irs Distribution period from Table III or life expectancy  from Life Expectancy Table I or Table II2           5. Irs Required distribution (divide line 3 by line 4)3                         1. Irs Age 75½ 76½ 77½ 78½ 79½ 2. Irs Year age was reached           3. Irs Value of IRA at the close of business on  December 31 of the year immediately prior to the year on line 21           4. Irs Distribution period from Table III or life expectancy from Life Expectancy Table I or Table II2           5. Irs Required distribution (divide line 3 by line 4)3                         1. Irs Age 80½ 81½ 82½ 83½ 84½ 2. Irs Year age was reached           3. Irs Value of IRA at the close of business on  December 31 of the year immediately prior to the year on line 21           4. Irs Distribution period from Table III or life expectancy from Life Expectancy Table I or Table II2           5. Irs Required distribution (divide line 3 by line 4)3                         1. Irs Age 85½ 86½ 87½ 88½ 89½ 2. Irs Year age was reached           3. Irs Value of IRA at the close of business on  December 31 of the year immediately prior to the year on line 21           4. Irs Distribution period from Table III or life expectancy from Life Expectancy Table I or Table II2           5. Irs 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 2Use the appropriate life expectancy or distribution period for each year and for each IRA. Irs 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 You can, however, withdraw the total from one IRA or from more than one IRA. Irs Appendix B. Irs 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 (See Are You Covered by an Employer Plan? in chapter 1. Irs )  Use Worksheet 1 to figure your modified adjusted gross income. Irs This amount is needed in the computation of your IRA deduction, if any, which is figured using Worksheet 2. Irs   The IRA deduction figured using Worksheet 2 is entered on your tax return. Irs Worksheet 1 Computation of Modified AGI (For use only by taxpayers who receive social security benefits)   Filing Status — Check only one box:  □ A. Irs Married filing jointly  □ B. Irs Single, Head of Household, Qualifying Widow(er), or Married filing separately and  lived apart from your spouse during the entire year  □ C. Irs Married filing separately and lived with your spouse at any time during the year     1. Irs 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 )  1. Irs   2. Irs Enter the amount in box 5 of all Forms SSA-1099 and Forms RRB-1099  2. Irs   3. Irs Enter one-half of line 2  3. Irs   4. Irs Enter the amount of any foreign earned income exclusion, foreign housing exclusion, U. Irs S. Irs 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   5. Irs Enter the amount of any tax-exempt interest reported on line 8b of Form 1040 or 1040A  5. Irs   6. Irs Add lines 1, 3, 4, and 5  6. Irs   7. Irs Enter the amount listed below for your filing status. Irs $32,000 if you checked box A above. Irs $25,000 if you checked box B above. Irs $0 if you checked box C above. Irs  7. Irs   8. Irs Subtract line 7 from line 6. Irs If zero or less, enter -0- on this line  8. Irs   9. Irs If line 8 is zero, skip to line 17, enter -0-, and continue with line 18. Irs   If line 8 is more than zero, enter the amount listed below for your filing status. Irs $12,000 if you checked box A above. Irs $9,000 if you checked box B above. Irs $0 if you checked box C above  9. Irs   10. Irs Subtract line 9 from line 8. Irs If zero or less, enter -0-  10. Irs   11. Irs Enter the smaller of line 8 or line 9  11. Irs   12. Irs Enter one-half of line 11  12. Irs   13. Irs Enter the smaller of line 3 or line 12  13. Irs   14. Irs Multiply line 10 by . Irs 85. Irs If line 10 is zero, enter -0-  14. Irs   15. Irs Add lines 13 and 14  15. Irs   16. Irs Multiply line 2 by . Irs 85  16. Irs   17. Irs Taxable benefits to be included in modified AGI for traditional IRA deduction purposes. Irs  Enter the smaller of line 15 or line 16  17. Irs   18. Irs 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   19. Irs Modified AGI for determining your reduced traditional IRA deduction — add lines 1, 17, and 18. Irs Enter here and on line 2 of Worksheet 2, next  19. Irs   Appendix B. Irs (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 . Irs . Irs AND your modified AGI is over . Irs . Irs . Irs THEN enter on line 1 below . Irs . Irs . Irs                 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 Skip this worksheet, proceed to Worksheet 3, and enter your IRA deduction on line 2 of Worksheet 3. Irs  **If you did not live with your spouse at any time during the year, consider your filing status as single. Irs  Note. Irs 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               1. Irs Enter the applicable amount from above 1. Irs   2. Irs Enter your modified AGI from Worksheet 1, line 19 2. Irs     Note. Irs If line 2 is equal to or more than the amount on line 1, stop here; your traditional IRA contributions are not deductible. Irs Proceed to Worksheet 3. Irs     3. Irs Subtract line 2 from line 1 3. Irs   4. Irs Multiply line 3 by the percentage below that applies to you. Irs If the result is not a multiple of $10, round it to the next highest multiple of $10. Irs (For example, $611. Irs 40 is rounded to $620. Irs ) However, if the result is less than $200, enter $200. Irs       Married filing jointly or qualifying widow(er) and you are covered by an employer plan, multiply line 3 by 27. Irs 5%  (. Irs 275) (by 32. Irs 5% (. Irs 325) if you are age 50 or older). Irs All others, multiply line 3 by 55% (. Irs 55) (by 65% (. Irs 65) if you are age 50 or older). Irs 4. Irs   5. Irs 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 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   6. Irs 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   7. Irs Deduction. Irs Compare lines 4, 5, and 6. Irs Enter the smallest amount here (or a smaller amount if you choose). Irs Enter this amount on the Form 1040 or 1040A line for your IRA. Irs (If the amount on line 6 is more than the amount on line 7, complete line 8. Irs ) 7. Irs   8. Irs Nondeductible contributions. Irs Subtract line 7 from line 5 or 6, whichever is smaller. Irs Enter the result here and on line 1 of your Form 8606, Nondeductible IRAs. Irs 8. Irs   Appendix B. Irs (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 Married filing jointly                   □ B. Irs Single, Head of Household, Qualifying Widow(er), or Married filing separately  and lived apart from your spouse during the entire year                   □ C. Irs Married filing separately and lived with your spouse at any time during the  year             1. Irs 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 ) 1. Irs   2. Irs Deduction(s) from line 7 of Worksheet(s) 2 2. Irs   3. Irs Subtract line 2 from line 1 3. Irs   4. Irs Enter amount in box 5 of all Forms SSA-1099 and Forms RRB-1099 4. Irs   5. Irs Enter one-half of line 4 5. Irs   6. Irs Enter the amount of any foreign earned income exclusion, foreign housing exclusion, exclusion of income from U. Irs S. Irs 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   7. Irs Enter the amount of any tax-exempt interest reported on line 8b of Form 1040 or 1040A 7. Irs   8. Irs Add lines 3, 5, 6, and 7 8. Irs   9. Irs Enter the amount listed below for your filing status. Irs $32,000 if you checked box A above. Irs $25,000 if you checked box B above. Irs $0 if you checked box C above. Irs 9. Irs   10. Irs Subtract line 9 from line 8. Irs If zero or less, enter -0- on this line. Irs 10. Irs   11. Irs If line 10 is zero, stop here. Irs None of your social security benefits are taxable. Irs  If line 10 is more than zero, enter the amount listed below for your filing status. Irs $12,000 if you checked box A above. Irs $9,000 if you checked box B above. Irs $0 if you checked box C above. Irs 11. Irs   12. Irs Subtract line 11 from line 10. Irs If zero or less, enter -0- 12. Irs   13. Irs Enter the smaller of line 10 or line 11 13. Irs   14. Irs Enter one-half of line 13 . Irs 14. Irs   15. Irs Enter the smaller of line 5 or line 14 15. Irs   16. Irs Multiply line 12 by . Irs 85. Irs If line 12 is zero, enter -0- 16. Irs   17. Irs Add lines 15 and 16 17. Irs   18. Irs Multiply line 4 by . Irs 85 18. Irs   19. Irs Taxable social security benefits. Irs Enter the smaller of line 17 or line 18 19. Irs   Appendix B. Irs (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 He is 65 years old and had 2013 wages of $89,500. Irs His wife did not work in 2013. Irs He also received social security benefits of $12,000 and made a $6,000 contribution to his traditional IRA for the year. Irs He had no foreign income, no tax-exempt interest, and no adjustments to income on lines 23 through 36 on his Form 1040. Irs He participated in a section 401(k) retirement plan at work. Irs  John completes worksheets 1 and 2. Irs Worksheet 2 shows that his 2013 IRA deduction is $4,980. Irs 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  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 Worksheet 1 Computation of Modified AGI (For use only by taxpayers who receive social security benefits)   Filing Status — Check only one box:  ☑ A. Irs Married filing jointly  □ B. Irs Single, Head of Household, Qualifying Widow(er), or Married filing separately and lived apart from your spouse during the entire year  □ C. Irs Married filing separately and lived with your spouse at any time during the year     1. Irs 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 ) 1. Irs 89,500 2. Irs Enter the amount in box 5 of all Forms SSA-1099 and Forms RRB-1099 2. Irs 12,000 3. Irs Enter one-half of line 2 3. Irs 6,000 4. Irs Enter the amount of any foreign earned income exclusion, foreign housing exclusion, U. Irs S. Irs 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 0 5. Irs Enter the amount of any tax-exempt interest reported on line 8b of Form 1040 or 1040A 5. Irs 0 6. Irs Add lines 1, 3, 4, and 5 6. Irs 95,500 7. Irs Enter the amount listed below for your filing status. Irs $32,000 if you checked box A above. Irs $25,000 if you checked box B above. Irs $0 if you checked box C above. Irs 7. Irs 32,000 8. Irs Subtract line 7 from line 6. Irs If zero or less, enter -0- on this line 8. Irs 63,500 9. Irs If line 8 is zero, skip to line 17, enter -0-, and continue with line 18. Irs   If line 8 is more than zero, enter the amount listed below for your filing status. Irs $12,000 if you checked box A above. Irs $9,000 if you checked box B above. Irs $0 if you checked box C above 9. Irs 12,000 10. Irs Subtract line 9 from line 8. Irs If zero or less, enter -0- 10. Irs 51,500 11. Irs Enter the smaller of line 8 or line 9 11. Irs 12,000 12. Irs Enter one-half of line 11 12. Irs 6,000 13. Irs Enter the smaller of line 3 or line 12 13. Irs 6,000 14. Irs Multiply line 10 by . Irs 85. Irs If line 10 is zero, enter -0- 14. Irs 43,775 15. Irs Add lines 13 and 14 15. Irs 49,775 16. Irs Multiply line 2 by . Irs 85 16. Irs 10,200 17. Irs Taxable benefits to be included in modified AGI for traditional IRA deduction purposes. Irs  Enter the smaller of line 15 or line 16 17. Irs 10,200 18. Irs 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 0 19. Irs Modified AGI for determining your reduced traditional IRA deduction — add lines 1, 17, and 18. Irs Enter here and on line 2 of Worksheet 2, next 19. Irs 99,700 Appendix B. Irs (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 . Irs . Irs AND your modified AGI is over . Irs . Irs . Irs THEN enter on line 1 below . Irs . Irs . Irs                 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 Skip this worksheet, proceed to Worksheet 3, and enter your IRA deduction on line 2 of Worksheet 3. Irs  **If you did not live with your spouse at any time during the year, consider your filing status as single. Irs  Note. Irs 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               1. Irs Enter the applicable amount from above 1. Irs 115,000 2. Irs Enter your modified AGI from Worksheet 1, line 19 2. Irs 99,700   Note. Irs If line 2 is equal to or more than the amount on line 1, stop here; your traditional IRA contributions are not deductible. Irs Proceed to Worksheet 3. Irs     3. Irs Subtract line 2 from line 1 3. Irs 15,300 4. Irs Multiply line 3 by the percentage below that applies to you. Irs If the result is not a multiple of $10, round it to the next highest multiple of $10. Irs (For example, $611. Irs 40 is rounded to $620. Irs ) However, if the result is less than $200, enter $200. Irs       Married filing jointly or qualifying widow(er) and you are covered by an employer plan, multiply line 3 by 27. Irs 5%  (. Irs 275) (by 32. Irs 5% (. Irs 325) if you are age 50 or older). Irs All others, multiply line 3 by 55% (. Irs 55) (by 65% (. Irs 65) if you are age 50 or older). Irs 4. Irs 4,980 5. Irs 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 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 89,500 6. Irs 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 6,000 7. Irs Deduction. Irs Compare lines 4, 5, and 6. Irs Enter the smallest amount here (or a smaller amount if you choose). Irs Enter this amount on the Form 1040 or 1040A line for your IRA. Irs (If the amount on line 6 is more than the amount on line 7, complete line 8. Irs ) 7. Irs 4,980 8. Irs Nondeductible contributions. Irs Subtract line 7 from line 5 or 6, whichever is smaller. Irs Enter the result here and on line 1 of your Form 8606, Nondeductible IRAs. Irs 8. Irs 1,020 Appendix B. Irs (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 Married filing jointly                   □ B. Irs Single, Head of Household, Qualifying Widow(er), or Married filing separately  and lived apart from your spouse during the entire year                   □ C. Irs Married filing separately and lived with your spouse at any time during the  year             1. Irs 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 ) 1. Irs 89,500 2. Irs Deduction(s) from line 7 of Worksheet(s) 2 2. Irs 4,980 3. Irs Subtract line 2 from line 1 3. Irs 84,520 4. Irs Enter amount in box 5 of all Forms SSA-1099 and Forms RRB-1099 4. Irs 12,000 5. Irs Enter one-half of line 4 5. Irs 6,000 6. Irs Enter the amount of any foreign earned income exclusion, foreign housing exclusion, exclusion of income from U. Irs S. Irs 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 0 7. Irs Enter the amount of any tax-exempt interest reported on line 8b of Form 1040 or 1040A 7. Irs 0 8. Irs Add lines 3, 5, 6, and 7 8. Irs 90,520 9. Irs Enter the amount listed below for your filing status. Irs $32,000 if you checked box A above. Irs $25,000 if you checked box B above. Irs $0 if you checked box C above. Irs 9. Irs 32,000 10. Irs Subtract line 9 from line 8. Irs If zero or less, enter -0- on this line. Irs 10. Irs 58,520 11. Irs If line 10 is zero, stop here. Irs None of your social security benefits are taxable. Irs  If line 10 is more than zero, enter the amount listed below for your filing status. Irs $12,000 if you checked box A above. Irs $9,000 if you checked box B above. Irs $0 if you checked box C above. Irs 11. Irs 12,000 12. Irs Subtract line 11 from line 10. Irs If zero or less, enter -0- 12. Irs 46,520 13. Irs Enter the smaller of line 10 or line 11 13. Irs 12,000 14. Irs Enter one-half of line 13 . Irs 14. Irs 6,000 15. Irs Enter the smaller of line 5 or line 14 15. Irs 6,000 16. Irs Multiply line 12 by . Irs 85. Irs If line 12 is zero, enter -0- 16. Irs 39,542 17. Irs Add lines 15 and 16 17. Irs 45,542 18. Irs Multiply line 4 by . Irs 85 18. Irs 10,200 19. Irs Taxable social security benefits. Irs Enter the smaller of line 17 or line 18 19. Irs 10,200 Appendix C. Irs Life Expectancy Tables   Table I (Single Life Expectancy) (For Use by Beneficiaries)         Age Life Expectancy Age Life Expectancy 0 82. Irs 4 28 55. Irs 3 1 81. Irs 6 29 54. Irs 3 2 80. Irs 6 30 53. Irs 3 3 79. Irs 7 31 52. Irs 4 4 78. Irs 7 32 51. Irs 4 5 77. Irs 7 33 50. Irs 4 6 76. Irs 7 34 49. Irs 4 7 75. Irs 8 35 48. Irs 5 8 74. Irs 8 36 47. Irs 5 9 73. Irs 8 37 46. Irs 5 10 72. Irs 8 38 45. Irs 6 11 71. Irs 8 39 44. Irs 6 12 70. Irs 8 40 43. Irs 6 13 69. Irs 9 41 42. Irs 7 14 68. Irs 9 42 41. Irs 7 15 67. Irs 9 43 40. Irs 7 16 66. Irs 9 44 39. Irs 8 17 66. Irs 0 45 38. Irs 8 18 65. Irs 0 46 37. Irs 9 19 64. Irs 0 47 37. Irs 0 20 63. Irs 0 48 36. Irs 0 21 62. Irs 1 49 35. Irs 1 22 61. Irs 1 50 34. Irs 2 23 60. Irs 1 51 33. Irs 3 24 59. Irs 1 52 32. Irs 3 25 58. Irs 2 53 31. Irs 4 26 57. Irs 2 54 30. Irs 5 27 56. Irs 2 55 29. Irs 6 Appendix C. Irs (Continued)   Table I (Single Life Expectancy) (For Use by Beneficiaries)         Age Life Expectancy Age Life Expectancy 56 28. Irs 7 84 8. Irs 1 57 27. Irs 9 85 7. Irs 6 58 27. Irs 0 86 7. Irs 1 59 26. Irs 1 87 6. Irs 7 60 25. Irs 2 88 6. Irs 3 61 24. Irs 4 89 5. Irs 9 62 23. Irs 5 90 5. Irs 5 63 22. Irs 7 91 5. Irs 2 64 21. Irs 8 92 4. Irs 9 65 21. Irs 0 93 4. Irs 6 66 20. Irs 2 94 4. Irs 3 67 19. Irs 4 95 4. Irs 1 68 18. Irs 6 96 3. Irs 8 69 17. Irs 8 97 3. Irs 6 70 17. Irs 0 98 3. Irs 4 71 16. Irs 3 99 3. Irs 1 72 15. Irs 5 100 2. Irs 9 73 14. Irs 8 101 2. Irs 7 74 14. Irs 1 102 2. Irs 5 75 13. Irs 4 103 2. Irs 3 76 12. Irs 7 104 2. Irs 1 77 12. Irs 1 105 1. Irs 9 78 11. Irs 4 106 1. Irs 7 79 10. Irs 8 107 1. Irs 5 80 10. Irs 2 108 1. Irs 4 81 9. Irs 7 109 1. Irs 2 82 9. Irs 1 110 1. Irs 1 83 8. Irs 6 111 and over 1. Irs 0 Appendix C. Irs 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 1 69. Irs 6 69. Irs 1 68. Irs 7 68. Irs 3 67. Irs 9 67. Irs 5 67. Irs 2 66. Irs 9 66. Irs 6 21 69. Irs 6 69. Irs 1 68. Irs 6 68. Irs 2 67. Irs 7 67. Irs 3 66. Irs 9 66. Irs 6 66. Irs 2 65. Irs 9 22 69. Irs 1 68. Irs 6 68. Irs 1 67. Irs 6 67. Irs 2 66. Irs 7 66. Irs 3 65. Irs 9 65. Irs 6 65. Irs 2 23 68. Irs 7 68. Irs 2 67. Irs 6 67. Irs 1 66. Irs 6 66. Irs 2 65. Irs 7 65. Irs 3 64. Irs 9 64. Irs 6 24 68. Irs 3 67. Irs 7 67. Irs 2 66. Irs 6 66. Irs 1 65. Irs 6 65. Irs 2 64. Irs 7 64. Irs 3 63. Irs 9 25 67. Irs 9 67. Irs 3 66. Irs 7 66. Irs 2 65. Irs 6 65. Irs 1 64. Irs 6 64. Irs 2 63. Irs 7 63. Irs 3 26 67. Irs 5 66. Irs 9 66. Irs 3 65. Irs 7 65. Irs 2 64. Irs 6 64. Irs 1 63. Irs 6 63. Irs 2 62. Irs 8 27 67. Irs 2 66. Irs 6 65. Irs 9 65. Irs 3 64. Irs 7 64. Irs 2 63. Irs 6 63. Irs 1 62. Irs 7 62. Irs 2 28 66. Irs 9 66. Irs 2 65. Irs 6 64. Irs 9 64. Irs 3 63. Irs 7 63. Irs 2 62. Irs 7 62. Irs 1 61. Irs 7 29 66. Irs 6 65. Irs 9 65. Irs 2 64. Irs 6 63. Irs 9 63. Irs 3 62. Irs 8 62. Irs 2 61. Irs 7 61. Irs 2 30 66. Irs 3 65. Irs 6 64. Irs 9 64. Irs 2 63. Irs 6 62. Irs 9 62. Irs 3 61. Irs 8 61. Irs 2 60. Irs 7 31 66. Irs 1 65. Irs 3 64. Irs 6 63. Irs 9 63. Irs 2 62. Irs 6 62. Irs 0 61. Irs 4 60. Irs 8 60. Irs 2 32 65. Irs 8 65. Irs 1 64. Irs 3 63. Irs 6 62. Irs 9 62. Irs 2 61. Irs 6 61. Irs 0 60. Irs 4 59. Irs 8 33 65. Irs 6 64. Irs 8 64. Irs 1 63. Irs 3 62. Irs 6 61. Irs 9 61. Irs 3 60. Irs 6 60. Irs 0 59. Irs 4 34 65. Irs 4 64. Irs 6 63. Irs 8 63. Irs 1 62. Irs 3 61. Irs 6 60. Irs 9 60. Irs 3 59. Irs 6 59. Irs 0 35 65. Irs 2 64. Irs 4 63. Irs 6 62. Irs 8 62. Irs 1 61. Irs 4 60. Irs 6 59. Irs 9 59. Irs 3 58. Irs 6 36 65. Irs 0 64. Irs 2 63. Irs 4 62. Irs 6 61. Irs 9 61. Irs 1 60. Irs 4 59. Irs 6 59. Irs 0 58. Irs 3 37 64. Irs 9 64. Irs 0 63. Irs 2 62. Irs 4 61. Irs 6 60. Irs 9 60. Irs 1 59. Irs 4 58. Irs 7 58. Irs 0 38 64. Irs 7 63. Irs 9 63. Irs 0 62. Irs 2 61. Irs 4 60. Irs 6 59. Irs 9 59. Irs 1 58. Irs 4 57. Irs 7 39 64. Irs 6 63. Irs 7 62. Irs 9 62. Irs 1 61. Irs 2 60. Irs 4 59. Irs 6 58. Irs 9 58. Irs 1 57. Irs 4 40 64. Irs 4 63. Irs 6 62. Irs 7 61. Irs 9 61. Irs 1 60. Irs 2 59. Irs 4 58. Irs 7 57. Irs 9 57. Irs 1 41 64. Irs 3 63. Irs 5 62. Irs 6 61. Irs 7 60. Irs 9 60. Irs 1 59. Irs 3 58. Irs 5 57. Irs 7 56. Irs 9 42 64. Irs 2 63. Irs 3 62. Irs 5 61. Irs 6 60. Irs 8 59. Irs 9 59. Irs 1 58. Irs 3 57. Irs 5 56. Irs 7 43 64. Irs 1 63. Irs 2 62. Irs 4 61. Irs 5 60. Irs 6 59. Irs 8 58. Irs 9 58. Irs 1 57. Irs 3 56. Irs 5 44 64. Irs 0 63. Irs 1 62. Irs 2 61. Irs 4 60. Irs 5 59. Irs 6 58. Irs 8 57. Irs 9 57. Irs 1 56. Irs 3 45 64. Irs 0 63. Irs 0 62. Irs 2 61. Irs 3 60. Irs 4 59. Irs 5 58. Irs 6 57. Irs 8 56. Irs 9 56. Irs 1 46 63. Irs 9 63. Irs 0 62. Irs 1 61. Irs 2 60. Irs 3 59. Irs 4 58. Irs 5 57. Irs 7 56. Irs 8 56. Irs 0 47 63. Irs 8 62. Irs 9 62. Irs 0 61. Irs 1 60. Irs 2 59. Irs 3 58. Irs 4 57. Irs 5 56. Irs 7 55. Irs 8 48 63. Irs 7 62. Irs 8 61. Irs 9 61. Irs 0 60. Irs 1 59. Irs 2 58. Irs 3 57. Irs 4 56. Irs 5 55. Irs 7 49 63. Irs 7 62. Irs 8 61. Irs 8 60. Irs 9 60. Irs 0 59. Irs 1 58. Irs 2 57. Irs 3 56. Irs 4 55. Irs 6 50 63. Irs 6 62. Irs 7 61. Irs 8 60. Irs 8 59. Irs 9 59. Irs 0 58. Irs 1 57. Irs 2 56. Irs 3 55. Irs 4 51 63. Irs 6 62. Irs 6 61. Irs 7 60. Irs 8 59. Irs 9 58. Irs 9 58. Irs 0 57. Irs 1 56. Irs 2 55. Irs 3 52 63. Irs 5 62. Irs 6 61. Irs 7 60. Irs 7 59. Irs 8 58. Irs 9 58. Irs 0 57. Irs 1 56. Irs 1 55. Irs 2 53 63. Irs 5 62. Irs 5 61. Irs 6 60. Irs 7 59. Irs 7 58. Irs 8 57. Irs 9 57. Irs 0 56. Irs 1 55. Irs 2 54 63. Irs 5 62. Irs 5 61. Irs 6 60. Irs 6 59. Irs 7 58. Irs 8 57. Irs 8 56. Irs 9 56. Irs 0 55. Irs 1 55 63. Irs 4 62. Irs 5 61. Irs 5 60. Irs 6 59. Irs 6 58. Irs 7 57. Irs 8 56. Irs 8 55. Irs 9 55. Irs 0 56 63. Irs 4 62. Irs 4 61. Irs 5 60. Irs 5 59. Irs 6 58. Irs 7 57. Irs 7 56. Irs 8 55. Irs 9 54. Irs 9 57 63. Irs 4 62. Irs 4 61. Irs 5 60. Irs 5 59. Irs 6 58. Irs 6 57. Irs 7 56. Irs 7 55. Irs 8 54. Irs 9 58 63. Irs 3 62. Irs 4 61. Irs 4 60. Irs 5 59. Irs 5 58. Irs 6 57. Irs 6 56. Irs 7 55. Irs 8 54. Irs 8 59 63. Irs 3 62. Irs 3 61. Irs 4 60. Irs 4 59. Irs 5 58. Irs 5 57. Irs 6 56. Irs 7 55. Irs 7 54. Irs 8 Appendix C. Irs (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 3 62. Irs 3 61. Irs 4 60. Irs 4 59. Irs 5 58. Irs 5 57. Irs 6 56. Irs 6 55. Irs 7 54. Irs 7 61 63. Irs 3 62. Irs 3 61. Irs 3 60. Irs 4 59. Irs 4 58. Irs 5 57. Irs 5 56. Irs 6 55. Irs 6 54. Irs 7 62 63. Irs 2 62. Irs 3 61. Irs 3 60. Irs 4 59. Irs 4 58. Irs 4 57. Irs 5 56. Irs 5 55. Irs 6 54. Irs 7 63 63. Irs 2 62. Irs 3 61. Irs 3 60. Irs 3 59. Irs 4 58. Irs 4 57. Irs 5 56. Irs 5 55. Irs 6 54. Irs 6 64 63. Irs 2 62. Irs 2 61. Irs 3 60. Irs 3 59. Irs 4 58. Irs 4 57. Irs 4 56. Irs 5 55. Irs 5 54. Irs 6 65 63. Irs 2 62. Irs 2 61. Irs 3 60. Irs 3 59. Irs 3 58. Irs 4 57. Irs 4 56. Irs 5 55. Irs 5 54. Irs 6 66 63. Irs 2 62. Irs 2 61. Irs 2 60. Irs 3 59. Irs 3 58. Irs 4 57. Irs 4 56. Irs 4 55. Irs 5 54. Irs 5 67 63. Irs 2 62. Irs 2 61. Irs 2 60. Irs 3 59. Irs 3 58. Irs 3 57. Irs 4 56. Irs 4 55. Irs 5 54. Irs 5 68 63. Irs 1 62. Irs 2 61. Irs 2 60. Irs 2 59. Irs 3 58. Irs 3 57. Irs 4 56. Irs 4 55. Irs 4 54. Irs 5 69 63. Irs 1 62. Irs 2 61. Irs 2 60. Irs 2 59. Irs 3 58. Irs 3 57. Irs 3 56. Irs 4 55. Irs 4 54. Irs 5 70 63. Irs 1 62. Irs 2 61. Irs 2 60. Irs 2 59. Irs 3 58. Irs 3 57. Irs 3 56. Irs 4 55. Irs 4 54. Irs 4 71 63. Irs 1 62. Irs 1 61. Irs 2 60. Irs 2 59. Irs 2 58. Irs 3 57. Irs 3 56. Irs 4 55. Irs 4 54. Irs 4 72 63. Irs 1 62. Irs 1 61. Irs 2 60. Irs 2 59. Irs 2 58. Irs 3 57. Irs 3 56. Irs 3 55. Irs 4 54. Irs 4 73 63. Irs 1 62. Irs 1 61. Irs 2 60. Irs 2 59. Irs 2 58. Irs 3 57. Irs 3 56. Irs 3 55. Irs 4 54. Irs 4 74 63. Irs 1 62. Irs 1 61. Irs 2 60. Irs 2 59. Irs 2 58. Irs 2 57. Irs 3 56. Irs 3 55. Irs 4 54. Irs 4 75 63. Irs 1 62. Irs 1 61. Irs 1 60. Irs 2 59. Irs 2 58. Irs 2 57. Irs 3 56. Irs 3 55. Irs 3 54. Irs 4 76 63. Irs 1 62. Irs 1 61. Irs 1 60. Irs 2 59. Irs 2 58. Irs 2 57. Irs 3 56. Irs 3 55. Irs 3 54. Irs 4 77 63. Irs 1 62. Irs 1 61. Irs 1 60. Irs 2 59. Irs 2 58. Irs 2 57. Irs 3 56. Irs 3 55. Irs 3 54. Irs 4 78 63. Irs 1 62. Irs 1 61. Irs 1 60. Irs 2 59. Irs 2 58. Irs 2 57. Irs 3 56. Irs 3 55. Irs 3 54. Irs 4 79 63. Irs 1 62. Irs 1 61. Irs 1 60. Irs 2 59. Irs 2 58. Irs 2 57. Irs 2 56. Irs 3 55. Irs 3 54. Irs 3 80 63. Irs 1 62. Irs 1 61. Irs 1 60. Irs 1 59. Irs 2 58. Irs 2 57. Irs 2 56. Irs 3 55. Irs 3 54. Irs 3 81 63. Irs 1 62. Irs 1 61. Irs 1 60. Irs 1 59. Irs 2 58. Irs 2 57. Irs 2 56. Irs 3 55. Irs 3 54. Irs 3 82 63. Irs 1 62. Irs 1 61. Irs 1 60. Irs 1 59. Irs 2 58. Irs 2 57. Irs 2 56. Irs 3 55. Irs 3 54. Irs 3 83 63. Irs 1 62. Irs 1 61. Irs 1 60. Irs 1 59. Irs 2 58. Irs 2 57. Irs 2 56. Irs 3 55. Irs 3 54. Irs 3 84 63. Irs 0 62. Irs 1 61. Irs 1 60. Irs 1 59. Irs 2 58. Irs 2 57. Irs 2 56. Irs 3 55. Irs 3 54. Irs 3 85 63. Irs 0 62. Irs 1 61. Irs 1 60. Irs 1 59. Irs 2 58. Irs 2 57. Irs 2 56. Irs 3 55. Irs 3 54. Irs 3 86 63. Irs 0 62. Irs 1 61. Irs 1 60. Irs 1 59. Irs 2 58. Irs 2 57. Irs 2 56. Irs 2 55. Irs 3 54. Irs 3 87 63. Irs 0 62. Irs 1 61. Irs 1 60. Irs 1 59. Irs 2 58. Irs 2 57. Irs 2 56. Irs 2 55. Irs 3 54. Irs 3 88 63. Irs 0 62. Irs 1 61. Irs 1 60. Irs 1 59. Irs 2 58. Irs 2 57. Irs 2 56. Irs 2 55. Irs 3 54. Irs 3 89 63. Irs 0 62. Irs 1 61. Irs 1 60. Irs 1 59. Irs 1 58. Irs 2 57. Irs 2 56. Irs 2 55. Irs 3 54. Irs 3 90 63. Irs 0 62. Irs 1 61. Irs 1 60. Irs 1 59. Irs 1 58. Irs 2 57. Irs 2 56. Irs 2 55. Irs 3 54. Irs 3 91 63. Irs 0 62. Irs 1 61. Irs 1 60. Irs 1 59. Irs 1 58. Irs 2 57. Irs 2 56. Irs 2 55. Irs 3 54. Irs 3 92 63. Irs 0 62. Irs 1 61. Irs 1 60. Irs 1 59. Irs 1 58. Irs 2 57. Irs 2 56. Irs 2 55. Irs 3 54. Irs 3 93 63. Irs 0 62. Irs 1 61. Irs 1 60. Irs 1 59. Irs 1 58. Irs 2 57. Irs 2 56. Irs 2 55. Irs 3 54. Irs 3 94 63. Irs 0 62. Irs 1 61. Irs 1 60. Irs 1 59. Irs 1 58. Irs 2 57. Irs 2 56. Irs 2 55. Irs 3 54. Irs 3 95 63. Irs 0 62. Irs 1 61. Irs 1 60. Irs 1 59. Irs 1 58. Irs 2 57. Irs 2 56. Irs 2 55. Irs 3 54. Irs 3 96 63. Irs 0 62. Irs 1 61. Irs 1 60. Irs 1 59. Irs 1 58. Irs 2 57. Irs 2 56. Irs 2 55. Irs 3 54. Irs 3 97 63. Irs 0 62. Irs 1 61. Irs 1 60. Irs 1 59. Irs 1 58. Irs 2 57. Irs 2 56. Irs 2 55. Irs 3 54. Irs 3 98 63. Irs 0 62. Irs 1 61. Irs 1 60. Irs 1 59. Irs 1 58. Irs 2 57. Irs 2 56. Irs 2 55. Irs 3 54. Irs 3 99 63. Irs 0 62. Irs 1 61. Irs 1 60. Irs 1 59. Irs 1 58. Irs 2 57. Irs 2 56. Irs 2 55. Irs 3 54. Irs 3 Appendix C. Irs (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 0 62. Irs 1 61. Irs 1 60. Irs 1 59. Irs 1 58. Irs 2 57. Irs 2 56. Irs 2 55. Irs 3 54. Irs 3 101 63. Irs 0 62. Irs 1 61. Irs 1 60. Irs 1 59. Irs 1 58. Irs 2 57. Irs 2 56. Irs 2 55. Irs 3 54. Irs 3 102 63. Irs 0 62. Irs 1 61. Irs 1 60. Irs 1 59. Irs 1 58. Irs 2 57. Irs 2 56. Irs 2 55. Irs 3 54. Irs 3 103 63. Irs 0 62. Irs 1 61. Irs 1 60. Irs 1 59. Irs 1 58. Irs 2 57. Irs 2 56. Irs 2 55. Irs 3 54. Irs 3 104 63. Irs 0 62. Irs 1 61. Irs 1 60. Irs 1 59. Irs 1 58. Irs 2 57. Irs 2 56. Irs 2 55. Irs 3 54. Irs 3 105 63. Irs 0 62. Irs 1 61. Irs 1 60. Irs 1 59. Irs 1 58. Irs 2 57. Irs 2 56. Irs 2 55. Irs 3 54. Irs 3 106 63. Irs 0 62. Irs 1 61. Irs 1 60. Irs 1 59. Irs 1 58. Irs 2 57. Irs 2 56. Irs 2 55. Irs 3 54. Irs 3 107 63. Irs 0 62. Irs 1 61. Irs 1 60. Irs 1 59. Irs 1 58. Irs 2 57. Irs 2 56. Irs 2 55. Irs 3 54. Irs 3 108 63. Irs 0 62. Irs 1 61. Irs 1 60. Irs 1 59. Irs 1 58. Irs 2 57. Irs 2 56. Irs 2 55. Irs 3 54. Irs 3 109 63. Irs 0 62. Irs 1 61. Irs 1 60. Irs 1 59. Irs 1 58. Irs 2 57. Irs 2 56. Irs 2 55. Irs 3 54. Irs 3 110 63. Irs 0 62. Irs 1 61. Irs 1 60. Irs 1 59. Irs 1 58. Irs 2 57. Irs 2 56. Irs 2 55. Irs 3 54. Irs 3 111 63. Irs 0 62. Irs 1 61. Irs 1 60. Irs 1 59. Irs 1 58. Irs 2 57. Irs 2 56. Irs 2 55. Irs 3 54. Irs 3 112 63. Irs 0 62. Irs 1 61. Irs 1 60. Irs 1 59. Irs 1 58. Irs 2 57. Irs 2 56. Irs 2 55. Irs 3 54. Irs 3 113 63. Irs 0 62. Irs 1 61. Irs 1 60. Irs 1 59. Irs 1 58. Irs 2 57. Irs 2 56. Irs 2 55. Irs 3 54. Irs 3 114 63. Irs 0 62. Irs 1 61. Irs 1 60. Irs 1 59. Irs 1 58. Irs 2 57. Irs 2 56. Irs 2 55. Irs 3 54. Irs 3 115+ 63. Irs 0 62. Irs 1 61. Irs 1 60. Irs 1 59. Irs 1 58. Irs 2 57. Irs 2 56. Irs 2 55. Irs 3 54. Irs 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 2 59. Irs 7 59. Irs 2 58. Irs 8 58. Irs 4 58. Irs 0 57. Irs 6 57. Irs 3 57. Irs 0 56. Irs 7 31 59. Irs 7 59. Irs 2 58. Irs 7 58. Irs 2 57. Irs 8 57. Irs 4 57. Irs 0 56. Irs 6 56. Irs 3 56. Irs 0 32 59. Irs 2 58. Irs 7 58. Irs 2 57. Irs 7 57. Irs 2 56. Irs 8 56. Irs 4 56. Irs 0 55. Irs 6 55. Irs 3 33 58. Irs 8 58. Irs 2 57. Irs 7 57. Irs 2 56. Irs 7 56. Irs 2 55. Irs 8 55. Irs 4 55. Irs 0 54. Irs 7 34 58. Irs 4 57. Irs 8 57. Irs 2 56. Irs 7 56. Irs 2 55. Irs 7 55. Irs 3 54. Irs 8 54. Irs 4 54. Irs 0 35 58. Irs 0 57. Irs 4 56. Irs 8 56. Irs 2 55. Irs 7 55. Irs 2 54. Irs 7 54. Irs 3 53. Irs 8 53. Irs 4 36 57. Irs 6 57. Irs 0 56. Irs 4 55. Irs 8 55. Irs 3 54. Irs 7 54. Irs 2 53. Irs 7 53. Irs 3 52. Irs 8 37 57. Irs 3 56. Irs 6 56. Irs 0 55. Irs 4 54. Irs 8 54. Irs 3 53. Irs 7 53. Irs 2 52. Irs 7 52. Irs 3 38 57. Irs 0 56. Irs 3 55. Irs 6 55. Irs 0 54. Irs 4 53. Irs 8 53. Irs 3 52. Irs 7 52. Irs 2 51. Irs 7 39 56. Irs 7 56. Irs 0 55. Irs 3 54. Irs 7 54. Irs 0 53. Irs 4 52. Irs 8 52. Irs 3 51. Irs 7 51. Irs 2 40 56. Irs 4 55. Irs 7 55. Irs 0 54. Irs 3 53. Irs 7 53. Irs 0 52. Irs 4 51. Irs 8 51. Irs 3 50. Irs 8 41 56. Irs 1 55. Irs 4 54. Irs 7 54. Irs 0 53. Irs 3 52. Irs 7 52. Irs 0 51. Irs 4 50. Irs 9 50. Irs 3 42 55. Irs 9 55. Irs 2 54. Irs 4 53. Irs 7 53. Irs 0 52. Irs 3 51. Irs 7 51. Irs 1 50. Irs 4 49. Irs 9 43 55. Irs 7 54. Irs 9 54. Irs 2 53. Irs 4 52. Irs 7 52. Irs 0 51. Irs 3 50. Irs 7 50. Irs 1 49. Irs 5 44 55. Irs 5 54. Irs 7 53. Irs 9 53. Irs 2 52. Irs 4 51. Irs 7 51. Irs 0 50. Irs 4 49. Irs 7 49. Irs 1 45 55. Irs 3 54. Irs 5 53. Irs 7 52. Irs 9 52. Irs 2 51. Irs 5 50. Irs 7 50. Irs 0 49. Irs 4 48. Irs 7 46 55. Irs 1 54. Irs 3 53. Irs 5 52. Irs 7 52. Irs 0 51. Irs 2 50. Irs 5 49. Irs 8 49. Irs 1 48. Irs 4 47 55. Irs 0 54. Irs 1 53. Irs 3 52. Irs 5 51. Irs 7 51. Irs 0 50. Irs 2 49. Irs 5 48. Irs 8 48. Irs 1 48 54. Irs 8 54. Irs 0 53. Irs 2 52. Irs 3 51. Irs 5 50. Irs 8 50. Irs 0 49. Irs 2 48. Irs 5 47. Irs 8 Appendix C. Irs (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 7 53. Irs 8 53. Irs 0 52. Irs 2 51. Irs 4 50. Irs 6 49. Irs 8 49. Irs 0 48. Irs 2 47. Irs 5 50 54. Irs 6 53. Irs 7 52. Irs 9 52. Irs 0 51. Irs 2 50. Irs 4 49. Irs 6 48. Irs 8 48. Irs 0 47. Irs 3 51 54. Irs 5 53. Irs 6 52. Irs 7 51. Irs 9 51. Irs 0 50. Irs 2 49. Irs 4 48. Irs 6 47. Irs 8 47. Irs 0 52 54. Irs 4 53. Irs 5 52. Irs 6 51. Irs 7 50. Irs 9 50. Irs 0 49. Irs 2 48. Irs 4 47. Irs 6 46. Irs 8 53 54. Irs 3 53. Irs 4 52. Irs 5 51. Irs 6 50. Irs 8 49. Irs 9 49. Irs 1 48. Irs 2 47. Irs 4 46. Irs 6 54 54. Irs 2 53. Irs 3 52. Irs 4 51. Irs 5 50. Irs 6 49. Irs 8 48. Irs 9 48. Irs 1 47. Irs 2 46. Irs 4 55 54. Irs 1 53. Irs 2 52. Irs 3 51. Irs 4 50. Irs 5 49. Irs 7 48. Irs 8 47. Irs 9 47. Irs 1 46. Irs 3 56 54. Irs 0 53. Irs 1 52. Irs 2 51. Irs 3 50. Irs 4 49. Irs 5 48. Irs 7 47. Irs 8 47. Irs 0 46. Irs 1 57 54. Irs 0 53. Irs 0 52. Irs 1 51. Irs 2 50. Irs 3 49. Irs 4 48. Irs 6 47. Irs 7 46. Irs 8 46. Irs 0 58 53. Irs 9 53. Irs 0 52. Irs 1 51. Irs 2 50. Irs 3 49. Irs 4 48. Irs 5 47. Irs 6 46. Irs 7 45. Irs 8 59 53. Irs 8 52. Irs 9 52. Irs 0 51. Irs 1 50. Irs 2 49. Irs 3 48. Irs 4 47. Irs 5 46. Irs 6 45. Irs 7 60 53. Irs 8 52. Irs 9 51. Irs 9 51. Irs 0 50. Irs 1 49. Irs 2 48. Irs 3 47. Irs 4 46. Irs 5 45. Irs 6 61 53. Irs 8 52. Irs 8 51. Irs 9 51. Irs 0 50. Irs 0 49. Irs 1 48. Irs 2 47. Irs 3 46. Irs 4 45. Irs 5 62 53. Irs 7 52. Irs 8 51. Irs 8 50. Irs 9 50. Irs 0 49. Irs 1 48. Irs 1 47. Irs 2 46. Irs 3 45. Irs 4 63 53. Irs 7 52. Irs 7 51. Irs 8 50. Irs 9 49. Irs 9 49. Irs 0 48. Irs 1 47. Irs 2 46. Irs 3 45. Irs 3 64 53. Irs 6 52. Irs 7 51. Irs 8 50. Irs 8 49. Irs 9 48. Irs 9 48. Irs 0 47. Irs 1 46. Irs 2 45. Irs 3 65 53. Irs 6 52. Irs 7 51. Irs 7 50. Irs 8 49. Irs 8 48. Irs 9 48. Irs 0 47. Irs 0 46. Irs 1 45. Irs 2 66 53. Irs 6 52. Irs 6 51. Irs 7 50. Irs 7 49. Irs 8 48. Irs 9 47. Irs 9 47. Irs 0 46. Irs 1 45. Irs 1 67 53. Irs 6 52. Irs 6 51. Irs 7 50. Irs 7 49. Irs 8 48. Irs 8 47. Irs 9 46. Irs 9 46. Irs 0 45. Irs 1 68 53. Irs 5 52. Irs 6 51. Irs 6 50. Irs 7 49. Irs 7 48. Irs 8 47. Irs 8 46. Irs 9 46. Irs 0 45. Irs 0 69 53. Irs 5 52. Irs 6 51. Irs 6 50. Irs 6 49. Irs 7 48. Irs 7 47. Irs 8 46. Irs 9 45. Irs 9 45. Irs 0 70 53. Irs 5 52. Irs 5 51. Irs 6 50. Irs 6 49. Irs 7 48. Irs 7 47. Irs 8 46. Irs 8 45. Irs 9 44. Irs 9 71 53. Irs 5 52. Irs 5 51. Irs 6 50. Irs 6 49. Irs 6 48. Irs 7 47. Irs 7 46. Irs 8 45. Irs 9 44. Irs 9 72 53. Irs 5 52. Irs 5 51. Irs 5 50. Irs 6 49. Irs 6 48. Irs 7 47. Irs 7 46. Irs 8 45. Irs 8 44. Irs 9 73 53. Irs 4 52. Irs 5 51. Irs 5 50. Irs 6 49. Irs 6 48. Irs 6 47. Irs 7 46. Irs 7 45. Irs 8 44. Irs 8 74 53. Irs 4 52. Irs 5 51. Irs 5 50. Irs 5 49. Irs 6 48. Irs 6 47. Irs 7 46. Irs 7 45. Irs 8 44. Irs 8 75 53. Irs 4 52. Irs 5 51. Irs 5 50. Irs 5 49. Irs 6 48. Irs 6 47. Irs 7 46. Irs 7 45. Irs 7 44. Irs 8 76 53. Irs 4 52. Irs 4 51. Irs 5 50. Irs 5 49. Irs 6 48. Irs 6 47. Irs 6 46. Irs 7 45. Irs 7 44. Irs 8 77 53. Irs 4 52. Irs 4 51. Irs 5 50. Irs 5 49. Irs 5 48. Irs 6 47. Irs 6 46. Irs 7 45. Irs 7 44. Irs 8 78 53. Irs 4 52. Irs 4 51. Irs 5 50. Irs 5 49. Irs 5 48. Irs 6 47. Irs 6 46. Irs 6 45. Irs 7 44. Irs 7 79 53. Irs 4 52. Irs 4 51. Irs 5 50. Irs 5 49. Irs 5 48. Irs 6 47. Irs 6 46. Irs 6 45. Irs 7 44. Irs 7 80 53. Irs 4 52. Irs 4 51. Irs 4 50. Irs 5 49. Irs 5 48. Irs 5 47. Irs 6 46. Irs 6 45. Irs 7 44. Irs 7 81 53. Irs 4 52. Irs 4 51. Irs 4 50. Irs 5 49. Irs 5 48. Irs 5 47. Irs 6 46. Irs 6 45. Irs 7 44. Irs 7 82 53. Irs 4 52. Irs 4 51. Irs 4 50. Irs 5 49. Irs 5 48. Irs 5 47. Irs 6 46. Irs 6 45. Irs 6 44. Irs 7 83 53. Irs 4 52. Irs 4 51. Irs 4 50. Irs 5 49. Irs 5 48. Irs 5 47. Irs 6 46. Irs 6 45. Irs 6 44. Irs 7 84 53. Irs 4 52. Irs 4 51. Irs 4 50. Irs 5 49. Irs 5 48. Irs 5 47. Irs 6 46. Irs 6 45. Irs 6 44. Irs 7 85 53. Irs 3 52. Irs 4 51. Irs 4 50. Irs 4 49. Irs 5 48. Irs 5 47. Irs 5 46. Irs 6 45. Irs 6 44. Irs 7 86 53. Irs 3 52. Irs 4 51. Irs 4 50. Irs 4 49. Irs 5 48. Irs 5 47. Irs 5 46. Irs 6 45. Irs 6 44. Irs 6 87 53. Irs 3 52. Irs 4 51. Irs 4 50. Irs 4 49. Irs 5 48. Irs 5 47. Irs 5 46. Irs 6 45. Irs 6 44. Irs 6 88 53. Irs 3 52. Irs 4 51. Irs 4 50. Irs 4 49. Irs 5 48. Irs 5 47. Irs 5 46. Irs 6 45. Irs 6 44. Irs 6 Appendix C. Irs (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 3 52. Irs 4 51. Irs 4 50. Irs 4 49. Irs 5 48. Irs 5 47. Irs 5 46. Irs 6 45. Irs 6 44. Irs 6 90 53. Irs 3 52. Irs 4 51. Irs 4 50. Irs 4 49. Irs 5 48. Irs 5 47. Irs 5 46. Irs 6 45. Irs 6 44. Irs 6 91 53. Irs 3 52. Irs 4 51. Irs 4 50. Irs 4 49. Irs 5 48. Irs 5 47. Irs 5 46. Irs 6 45. Irs 6 44. Irs 6 92 53. Irs 3 52. Irs 4 51. Irs 4 50. Irs 4 49. Irs 5 48. Irs 5 47. Irs 5 46. Irs 6 45. Irs 6 44. Irs 6 93 53. Irs 3 52. Irs 4 51. Irs 4 50. Irs 4 49. Irs 5 48. Irs 5 47. Irs 5 46. Irs 6 45. Irs 6 44. Irs 6 94 53. Irs 3 52. Irs 4 51. Irs 4 50. Irs 4 49. Irs 5 48. Irs 5 47. Irs 5 46. Irs 6 45. Irs 6 44. Irs 6 95 53. Irs 3 52. Irs 4 51. Irs 4 50. Irs 4 49. Irs 5 48. Irs 5 47. Irs 5 46. Irs 5 45. Irs 6 44. Irs 6 96 53. Irs 3 52. Irs 4 51. Irs 4 50. Irs 4 49. Irs 5 48. Irs 5 47. Irs 5 46. Irs 5 45. Irs 6 44. Irs 6 97 53. Irs 3 52. Irs 4 51. Irs 4 50. Irs 4 49. Irs 5 48. Irs 5 47. Irs 5 46. Irs 5 45. Irs 6 44. Irs 6 98 53. Irs 3 52. Irs 4 51. Irs 4 50. Irs 4 49. Irs 5 48. Irs 5 47. Irs 5 46. Irs 5 45. Irs 6 44. Irs 6 99 53. Irs 3 52. Irs 4 51. Irs 4 50. Irs 4 49. Irs 5 48. Irs 5 47. Irs 5 46. Irs 5 45. Irs 6 44. Irs 6 100 53. Irs 3 52. Irs 4 51. Irs 4 50. Irs 4 49. Irs 5 48. Irs 5 47. Irs 5 46. Irs 5 45. Irs 6 44. Irs 6 101 53. Irs 3 52. Irs 4 51. Irs 4 50. Irs 4 49. Irs 5 48. Irs 5 47. Irs 5 46. Irs 5 45. Irs 6 44. Irs 6 102 53. Irs 3 52. Irs 4 51. Irs 4 50. Irs 4 49. Irs 5 48. Irs 5 47. Irs 5 46. Irs 5 45. Irs 6 44. Irs 6 103 53. Irs 3 52. Irs 4 51. Irs 4 50. Irs 4 49. Irs 5 48. Irs 5 47. Irs 5 46. Irs 5 45. Irs 6 44. Irs 6 104 53. Irs 3 52. Irs 4 51. Irs 4 50. Irs 4 49. Irs 5 48. Irs 5 47. Irs 5 46. Irs 5 45. Irs 6 44. Irs 6 105 53. Irs 3 52. Irs 4 51. Irs 4 50. Irs 4 49. Irs 4 48. Irs 5 47. Irs 5 46. Irs 5 45. Irs 6 44. Irs 6 106 53. Irs 3 52. Irs 4 51. Irs 4 50. Irs 4 49. Irs 4 48. Irs 5 47. Irs 5 46. Irs 5 45. Irs 6 44. Irs 6 107 53. Irs 3 52. Irs 4 51. Irs 4 50. Irs 4 49. Irs 4 48. Irs 5 47. Irs 5 46. Irs 5 45. Irs 6 44. Irs 6 108 53. Irs 3 52. Irs 4 51. Irs 4 50. Irs 4 49. Irs 4 48. Irs 5 47. Irs 5 46. Irs 5 45. Irs 6 44. Irs 6 109 53. Irs 3 52. Irs 4 51. Irs 4 50. Irs 4 49. Irs 4 48. Irs 5 47. Irs 5 46. Irs 5 45. Irs 6 44. Irs 6 110 53. Irs 3 52. Irs 4 51. Irs 4 50. Irs 4 49. Irs 4 48. Irs 5 47. Irs 5 46. Irs 5 45. Irs 6 44. Irs 6 111 53. Irs 3 52. Irs 4 51. Irs 4 50. Irs 4 49. Irs 4 48. Irs 5 47. Irs 5 46. Irs 5 45. Irs 6 44. Irs 6 112 53. Irs 3 52. Irs 4 51. Irs 4 50. Irs 4 49. Irs 4 48. Irs 5 47. Irs 5 46. Irs 5 45. Irs 6 44. Irs 6 113 53. Irs 3 52. Irs 4 51. Irs 4 50. Irs 4 49. Irs 4 48. Irs 5 47. Irs 5 46. Irs 5 45. Irs 6 44. Irs 6 114 53. Irs 3 52. Irs 4 51. Irs 4 50. Irs 4 49. Irs 4 48. Irs 5 47. Irs 5 46. Irs 5 45. Irs 6 44. Irs 6 115+ 53. Irs 3 52. Irs 4 51. Irs 4 50. Irs 4 49. Irs 4 48. Irs 5 47. Irs 5 46. Irs 5 45. Irs 6 44. Irs 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 2 49. Irs 8 49. Irs 3 48. Irs 9 48. Irs 5 48. Irs 1 47. Irs 7 47. Irs 4 47. Irs 1 46. Irs 8 41 49. Irs 8 49. Irs 3 48. Irs 8 48. Irs 3 47. Irs 9 47. Irs 5 47. Irs 1 46. Irs 7 46. Irs 4 46. Irs 1 42 49. Irs 3 48. Irs 8 48. Irs 3 47. Irs 8 47. Irs 3 46. Irs 9 46. Irs 5 46. Irs 1 45. Irs 8 45. Irs 4 43 48. Irs 9 48. Irs 3 47. Irs 8 47. Irs 3 46. Irs 8 46. Irs 3 45. Irs 9 45. Irs 5 45. Irs 1 44. Irs 8 44 48. Irs 5 47. Irs 9 47. Irs 3 46. Irs 8 46. Irs 3 45. Irs 8 45. Irs 4 44. Irs 9 44. Irs 5 44. Irs 2 45 48. Irs 1 47. Irs 5 46. Irs 9 46. Irs 3 45. Irs 8 45. Irs 3 44. Irs 8 44. Irs 4 44. Irs 0 43. Irs 6 46 47. Irs 7 47. Irs 1 46. Irs 5 45. Irs 9 45. Irs 4 44. Irs 8 44. Irs 3 43. Irs 9 43. Irs 4 43. Irs 0 47 47. Irs 4 46. Irs 7 46. Irs 1 45. Irs 5 44. Irs 9 44. Irs 4 43. Irs 9 43. Irs 4 42. Irs 9 42. Irs 4 Appendix C. Irs (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 1 46. Irs 4 45. Irs 8 45. Irs 1 44. Irs 5 44. Irs 0 43. Irs 4 42. Irs 9 42. Irs 4 41. Irs 9 49 46. Irs 8 46. Irs 1 45. Irs 4 44. Irs 8 44. Irs 2 43. Irs 6 43. Irs 0 42. Irs 4 41. Irs 9 41. Irs 4 50 46. Irs 5 45. Irs 8 45. Irs 1 44. Irs 4 43. Irs 8 43. Irs 2 42. Irs 6 42. Irs 0 41. Irs 5 40. Irs 9 51 46. Irs 3 45. Irs 5 44. Irs 8 44. Irs 1 43. Irs 5 42. Irs 8 42. Irs 2 41. Irs 6 41. Irs 0 40. Irs 5 52 46. Irs 0 45. Irs 3 44. Irs 6 43. Irs 8 43. Irs 2 42. Irs 5 41. Irs 8 41. Irs 2 40. Irs 6 40. Irs 1 53 45. Irs 8 45. Irs 1 44. Irs 3 43. Irs 6 42. Irs 9 42. Irs 2 41. Irs 5 40. Irs 9 40. Irs 3 39. Irs 7 54 45. Irs 6 44. Irs 8 44. Irs 1 43. Irs 3 42. Irs 6 41. Irs 9 41. Irs 2 40. Irs 5 39. Irs 9 39. Irs 3 55 45. Irs 5 44. Irs 7 43. Irs 9 43. Irs 1 42. Irs 4 41. Irs 6 40. Irs 9 40. Irs 2 39. Irs 6 38. Irs 9 56 45. Irs 3 44. Irs 5 43. Irs 7 42. Irs 9 42. Irs 1 41. Irs 4 40. Irs 7 40. Irs 0 39. Irs 3 38. Irs 6 57 45. Irs 1 44. Irs 3 43. Irs 5 42. Irs 7 41. Irs 9 41. Irs 2 40. Irs 4 39. Irs 7 39. Irs 0 38. Irs 3 58 45. Irs 0 44. Irs 2 43. Irs 3 42. Irs 5 41. Irs 7 40. Irs 9 40. Irs 2 39. Irs 4 38. Irs 7 38. Irs 0 59 44. Irs 9 44. Irs 0 43. Irs 2 42. Irs 4 41. Irs 5 40. Irs 7 40. Irs 0 39. Irs 2 38. Irs 5 37. Irs 8 60 44. Irs 7 43. Irs 9 43. Irs 0 42. Irs 2 41. Irs 4 40. Irs 6 39. Irs 8 39. Irs 0 38. Irs 2 37. Irs 5 61 44. Irs 6 43. Irs 8 42. Irs 9 42. Irs 1 41. Irs 2 40. Irs 4 39. Irs 6 38. Irs 8 38. Irs 0 37. Irs 3 62 44. Irs 5 43. Irs 7 42. Irs 8 41. Irs 9 41. Irs 1 40. Irs 3 39. Irs 4 38. Irs 6 37. Irs 8 37. Irs 1 63 44. Irs 5 43. Irs 6 42. Irs 7 41. Irs 8 41. Irs 0 40. Irs 1 39. Irs 3 38. Irs 5 37. Irs 7 36. Irs 9 64 44. Irs 4 43. Irs 5 42. Irs 6 41. Irs 7 40. Irs 8 40. Irs 0 39. Irs 2 38. Irs 3 37. Irs 5 36. Irs 7 65 44. Irs 3 43. Irs 4 42. Irs 5 41. Irs 6 40. Irs 7 39. Irs 9 39. Irs 0 38. Irs 2 37. Irs 4 36. Irs 6 66 44. Irs 2 43. Irs 3 42. Irs 4 41. Irs 5 40. Irs 6 39. Irs 8 38. Irs 9 38. Irs 1 37. Irs 2 36. Irs 4 67 44. Irs 2 43. Irs 3 42. Irs 3 41. Irs 4 40. Irs 6 39. Irs 7 38. Irs 8 38. Irs 0 37. Irs 1 36. Irs 3 68 44. Irs 1 43. Irs 2 42. Irs 3 41. Irs 4 40. Irs 5 39. Irs 6 38. Irs 7 37. Irs 9 37. Irs 0 36. Irs 2 69 44. Irs 1 43. Irs 1 42. Irs 2 41. Irs 3 40. Irs 4 39. Irs 5 38. Irs 6 37. Irs 8 36. Irs 9 36. Irs 0 70 44. Irs 0 43. Irs 1 42. Irs 2 41. Irs 3 40. Irs 3 39. Irs 4 38. Irs 6 37. Irs 7 36. Irs 8 35. Irs 9 71 44. Irs 0 43. Irs 0 42. Irs 1 41. Irs 2 40. Irs 3 39. Irs 4 38. Irs 5 37. Irs 6 36. Irs 7 35. Irs 9 72 43. Irs 9 43. Irs 0 42. Irs 1 41. Irs 1 40. Irs 2 39. Irs 3 38. Irs 4 37. Irs 5 36. Irs 6 35. Irs 8 73 43. Irs 9 43. Irs 0 42. Irs 0 41. Irs 1 40. Irs 2 39. Irs 3 38. Irs 4 37. Irs 5 36. Irs 6 35. Irs 7 74 43. Irs 9 42. Irs 9 42. Irs 0 41. Irs 1 40. Irs 1 39. Irs 2 38. Irs 3 37. Irs 4 36. Irs 5 35. Irs 6 75 43. Irs 8 42. Irs 9 42. Irs 0 41. Irs 0 40. Irs 1 39. Irs 2 38. Irs 3 37. Irs 4 36. Irs 5 35. Irs 6 76 43. Irs 8 42. Irs 9 41. Irs 9 41. Irs 0 40. Irs 1 39. Irs 1 38. Irs 2 37. Irs 3 36. Irs 4 35. Irs 5 77 43. Irs 8 42. Irs 9 41. Irs 9 41. Irs 0 40. Irs 0 39. Irs 1 38. Irs 2 37. Irs 3 36. Irs 4 35. Irs 5 78 43. Irs 8 42. Irs 8 41. Irs 9 40. Irs 9 40. Irs 0 39. Irs 1 38. Irs 2 37. Irs 2 36. Irs 3 35. Irs 4 79 43. Irs 8 42. Irs 8 41. Irs 9 40. Irs 9 40. Irs 0 39. Irs 1 38. Irs 1 37. Irs 2 36. Irs 3 35. Irs 4 80 43. Irs 7 42. Irs 8 41. Irs 8 40. Irs 9 40. Irs 0 39. Irs 0 38. Irs 1 37. Irs 2 36. Irs 3 35. Irs 4 81 43. Irs 7 42. Irs 8 41. Irs 8 40. Irs 9 39. Irs 9 39. Irs 0 38. Irs 1 37. Irs 2 36. Irs 2 35. Irs 3 82 43. Irs 7 42. Irs 8 41. Irs 8 40. Irs 9 39. Irs 9 39. Irs 0 38. Irs 1 37. Irs 1 36. Irs 2 35. Irs 3 83 43. Irs 7 42. Irs 8 41. Irs 8 40. Irs 9 39. Irs 9 39. Irs 0 38. Irs 0 37. Irs 1 36. Irs 2 35. Irs 3 84 43. Irs 7 42. Irs 7 41. Irs 8 40. Irs 8 39. Irs 9 39. Irs 0 38. Irs 0 37. Irs 1 36. Irs 2 35. Irs 3 85 43. Irs 7 42. Irs 7 41. Irs 8 40. Irs 8 39. Irs 9 38. Irs 9 38. Irs 0 37. Irs 1 36. Irs 2 35. Irs 2 86 43. Irs 7 42. Irs 7 41. Irs 8 40. Irs 8 39. Irs 9 38. Irs 9 38. Irs 0 37. Irs 1 36. Irs 1 35. Irs 2 87 43. Irs 7 42. Irs 7 41. Irs 8 40. Irs 8 39. Irs 9 38. Irs 9 38. Irs 0 37. Irs 0 36. Irs 1 35. Irs 2 Appendix C. Irs (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 7 42. Irs 7 41. Irs 8 40. Irs 8 39. Irs 9 38. Irs 9 38. Irs 0 37. Irs 0 36. Irs 1 35. Irs 2 89 43. Irs 7 42. Irs 7 41. Irs 7 40. Irs 8 39. Irs 8 38. Irs 9 38. Irs 0 37. Irs 0 36. Irs 1 35. Irs 2 90 43. Irs 7 42. Irs 7 41. Irs 7 40. Irs 8 39. Irs 8 38. Irs 9 38. Irs 0 37. Irs 0 36. Irs 1 35. Irs 2 91 43. Irs 7 42. Irs 7 41. Irs 7 40. Irs 8 39. Irs 8 38. Irs 9 37. Irs 9 37. Irs 0 36. Irs 1 35. Irs 2 92 43. Irs 7 42. Irs 7 41. Irs 7 40. Irs 8 39. Irs 8 38. Irs 9 37. Irs 9 37. Irs 0 36. Irs 1 35. Irs 1 93 43. Irs 7 42. Irs 7 41. Irs 7 40. Irs 8 39. Irs 8 38. Irs 9 37. Irs 9 37. Irs 0 36. Irs 1 35. Irs 1 94 43. Irs 7 42. Irs 7 41. Irs 7 40. Irs 8 39. Irs 8 38. Irs 9 37. Irs 9 37. Irs 0 36. Irs 1 35. Irs 1 95 43. Irs 6 42. Irs 7 41. Irs 7 40. Irs 8 39. Irs 8 38. Irs 9 37. Irs 9 37. Irs 0 36. Irs 1 35. Irs 1 96 43. Irs 6 42. Irs 7 41. Irs 7 40. Irs 8 39. Irs 8 38. Irs 9 37. Irs 9 37. Irs 0 36. Irs 1 35. Irs 1 97 43. Irs 6 42. Irs 7 41. Irs 7 40. Irs 8 39. Irs 8 38. Irs 9 37. Irs 9 37. Irs 0 36. Irs 1 35. Irs 1 98 43. Irs 6 42. Irs 7 41. Irs 7 40. Irs 8 39. Irs 8 38. Irs 9 37. Irs 9 37. Irs 0 36. Irs 0 35. Irs 1 99 43. Irs 6 42. Irs 7 41. Irs 7 40. Irs 8 39. Irs 8 38. Irs 9 37. Irs 9 37. Irs 0 36. Irs 0 35. Irs 1 100 43. Irs 6 42. Irs 7 41. Irs 7 40. Irs 8 39. Irs 8 38. Irs 9 37. Irs 9 37. Irs 0 36. Irs 0 35. Irs 1 101 43. Irs 6 42. Irs 7 41. Irs 7 40. Irs 8 39. Irs 8 38. Irs 9 37. Irs 9 37. Irs 0 36. Irs 0 35. Irs 1 102 43. Irs 6 42. Irs 7 41. Irs 7 40. Irs 8 39. Irs 8 38. Irs 9 37. Irs 9 37. Irs 0 36. Irs 0 35. Irs 1 103 43. Irs 6 42. Irs 7 41. Irs 7 40. Irs 8 39. Irs 8 38. Irs 9 37. Irs 9 37. Irs 0 36. Irs 0 35. Irs 1 104 43. Irs 6 42. Irs 7 41. Irs 7 40. Irs 8 39. Irs 8 38. Irs 8 37. Irs 9 37. Irs 0 36. Irs 0 35. Irs 1 105 43. Irs 6 42. Irs 7 41. Irs 7 40. Irs 8 39. Irs 8 38. Irs 8 37. Irs 9 37. Irs 0 36. Irs 0 35. Irs 1 106 43. Irs 6 42. Irs 7 41. Irs 7 40. Irs 8 39. Irs 8 38. Irs 8 37. Irs 9 37. Irs 0 36. Irs 0 35. Irs 1 107 43. Irs 6 42. Irs 7 41. Irs 7 40. Irs 8 39. Irs 8 38. Irs 8 37. Irs 9 37. Irs 0 36. Irs 0 35. Irs 1 108 43. Irs 6 42. Irs 7 41. Irs 7 40. Irs 8 39. Irs 8 38. Irs 8 37. Irs 9 37. Irs 0 36. Irs 0 35. Irs 1 109 43. Irs 6 42. Irs 7 41. Irs 7 40. Irs 7 39. Irs 8 38. Irs 8 37. Irs 9 37. Irs 0 36. Irs 0 35. Irs 1 110 43. Irs 6 42. Irs 7 41. Irs 7 40. Irs 7 39. Irs 8 38. Irs 8 37. Irs 9 37. Irs 0 36. Irs 0 35. Irs 1 111 43. Irs 6 42. Irs 7 41. Irs 7 40. Irs 7 39. Irs 8 38. Irs 8 37. Irs 9 37. Irs 0 36. Irs 0 35. Irs 1 112 43. Irs 6 42. Irs 7 41. Irs 7 40. Irs 7 39. Irs 8 38. Irs 8 37. Irs 9 37. Irs 0 36. Irs 0 35. Irs 1 113 43. Irs 6 42. Irs 7 41. Irs 7 40. Irs 7 39. Irs 8 38. Irs 8 37. Irs 9 37. Irs 0 36. Irs 0 35. Irs 1 114 43. Irs 6 42. Irs 7 41. Irs 7 40. Irs 7 39. Irs 8 38. Irs 8 37. Irs 9 37. Irs 0 36. Irs 0 35. Irs 1 115+ 43. Irs 6 42. Irs 7 41. Irs 7 40. Irs 7 39. Irs 8 38. Irs 8 37. Irs 9 37. Irs 0 36. Irs 0 35. Irs 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 4 40. Irs 0 39. Irs 5 39. Irs 1 38. Irs 7 38. Irs 3 38. Irs 0 37. Irs 6 37. Irs 3 37. Irs 1 51 40. Irs 0 39. Irs 5 39. Irs 0 38. Irs 5 38. Irs 1 37. Irs 7 37. Irs 4 37. Irs 0 36. Irs 7 36. Irs 4 52 39. Irs 5 39. Irs 0 38. Irs 5 38. Irs 0 37. Irs 6 37. Irs 2 36. Irs 8 36. Irs 4 36. Irs 0 35. Irs 7 53 39. Irs 1 38. Irs 5 38. Irs 0 37. Irs 5 37. Irs 1 36. Irs 6 36. Irs 2 35. Irs 8 35. Irs 4 35. Irs 1 54 38. Irs 7 38. Irs 1 37. Irs 6 37. Irs 1 36. Irs 6 36. Irs 1 35. Irs 7 35. Irs 2 34. Irs 8 34. Irs 5 55 38. Irs 3 37. Irs 7 37. Irs 2 36. Irs 6 36. Irs 1 35. Irs 6 35. Irs 1 34. Irs 7 34. Irs 3 33. Irs 9 56 38. Irs 0 37. Irs 4 36. Irs 8 36. Irs 2 35. Irs 7 35. Irs 1 34. Irs 7 34. Irs 2 33. Irs 7 33. Irs 3 Appendix C. Irs (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 6 37. Irs 0 36. Irs 4 35. Irs 8 35. Irs 2 34. Irs 7 34. Irs 2 33. Irs 7 33. Irs 2 32. Irs 8 58 37. Irs 3 36. Irs 7 36. Irs 0 35. Irs 4 34. Irs 8 34. Irs 3 33. Irs 7 33. Irs 2 32. Irs 8 32. Irs 3 59 37. Irs 1 36. Irs 4 35. Irs 7 35. Irs 1 34. Irs 5 33. Irs 9 33. Irs 3 32. Irs 8 32. Irs 3 31. Irs 8 60 36. Irs 8 36. Irs 1 35. Irs 4 34. Irs 8 34. Irs 1 33. Irs 5 32. Irs 9 32. Irs 4 31. Irs 9 31. Irs 3 61 36. Irs 6 35. Irs 8 35. Irs 1 34. Irs 5 33. Irs 8 33. Irs 2 32. Irs 6 32. Irs 0 31. Irs 4 30. Irs 9 62 36. Irs 3 35. Irs 6 34. Irs 9 34. Irs 2 33. Irs 5 32. Irs 9 32. Irs 2 31. Irs 6 31. Irs 1 30. Irs 5 63 36. Irs 1 35. Irs 4 34. Irs 6 33. Irs 9 33. Irs 2 32. Irs 6 31. Irs 9 31. Irs 3 30. Irs 7 30. Irs 1 64 35. Irs 9 35. Irs 2 34. Irs 4 33. Irs 7 33. Irs 0 32. Irs 3 31. Irs 6 31. Irs 0 30. Irs 4 29. Irs 8 65 35. Irs 8 35. Irs 0 34. Irs 2 33. Irs 5 32. Irs 7 32. Irs 0 31. Irs 4 30. Irs 7 30. Irs 0 29. Irs 4 66 35. Irs 6 34. Irs 8 34. Irs 0 33. Irs 3 32. Irs 5 31. Irs 8 31. Irs 1 30. Irs 4 29. Irs 8 29. Irs 1 67 35. Irs 5 34. Irs 7 33. Irs 9 33. Irs 1 32. Irs 3 31. Irs 6 30. Irs 9 30. Irs 2 29. Irs 5 28. Irs 8 68 35. Irs 3 34. Irs 5 33. Irs 7 32. Irs 9 32. Irs 1 31. Irs 4 30. Irs 7 29. Irs 9 29. Irs 2 28. Irs 6 69 35. Irs 2 34. Irs 4 33. Irs 6 32. Irs 8 32. Irs 0 31. Irs 2 30. Irs 5 29. Irs 7 29. Irs 0 28. Irs 3 70 35. Irs 1 34. Irs 3 33. Irs 4 32. Irs 6 31. Irs 8 31. Irs 1 30. Irs 3 29. Irs 5 28. Irs 8 28. Irs 1 71 35. Irs 0 34. Irs 2 33. Irs 3 32. Irs 5 31. Irs 7 30. Irs 9 30. Irs 1 29. Irs 4 28. Irs 6 27. Irs 9 72 34. Irs 9 34. Irs 1 33. Irs 2 32. Irs 4 31. Irs 6 30. Irs 8 30. Irs 0 29. Irs 2 28. Irs 4 27. Irs 7 73 34. Irs 8 34. Irs 0 33. Irs 1 32. Irs 3 31. Irs 5 30. Irs 6 29. Irs 8 29. Irs 1 28. Irs 3 27. Irs 5 74 34. Irs 8 33. Irs 9 33. Irs 0 32. Irs 2 31. Irs 4 30. Irs 5 29. Irs 7 28. Irs 9 28. Irs 1 27. Irs 4 75 34. Irs 7 33. Irs 8 33. Irs 0 32. Irs 1 31. Irs 3 30. Irs 4 29. Irs 6 28. Irs 8 28. Irs 0 27. Irs 2 76 34. Irs 6 33. Irs 8 32. Irs 9 32. Irs 0 31. Irs 2 30. Irs 3 29. Irs 5 28. Irs 7 27. Irs 9 27. Irs 1 77 34. Irs 6 33. Irs 7 32. Irs 8 32. Irs 0 31. Irs 1 30. Irs 3 29. Irs 4 28. Irs 6 27. Irs 8 27. Irs 0 78 34. Irs 5 33. Irs 6 32. Irs 8 31. Irs 9 31. Irs 0 30. Irs 2 29. Irs 3 28. Irs 5 27. Irs 7 26. Irs 9 79 34. Irs 5 33. Irs 6 32. Irs 7 31. Irs 8 31. Irs 0 30. Irs 1 29. Irs 3 28. Irs 4 27. Irs 6 26. Irs 8 80 34. Irs 5 33. Irs 6 32. Irs 7 31. Irs 8 30. Irs 9 30. Irs 1 29. Irs 2 28. Irs 4 27. Irs 5 26. Irs 7 81 34. Irs 4 33. Irs 5 32. Irs 6 31. Irs 8 30. Irs 9 30. Irs 0 29. Irs 2 28. Irs 3 27. Irs 5 26. Irs 6 82 34. Irs 4 33. Irs 5 32. Irs 6 31. Irs 7 30. Irs 8 30. Irs 0 29. Irs 1 28. Irs 3 27. Irs 4 26. Irs 6 83 34. Irs 4 33. Irs 5 32. Irs 6 31. Irs 7 30. Irs 8 29. Irs 9 29. Irs 1 28. Irs 2 27. Irs 4 26. Irs 5 84 34. Irs 3 33. Irs 4 32. Irs 5 31. Irs 7 30. Irs 8 29. Irs 9 29. Irs 0 28. Irs 2 27. Irs 3 26. Irs 5 85 34. Irs 3 33. Irs 4 32. Irs 5 31. Irs 6 30. Irs 7 29. Irs 9 29. Irs 0 28. Irs 1 27. Irs 3 26. Irs 4 86 34. Irs 3 33. Irs 4 32. Irs 5 31. Irs 6 30. Irs 7 29. Irs 8 29. Irs 0 28. Irs 1 27. Irs 2 26. Irs 4 87 34. Irs 3 33. Irs 4 32. Irs 5 31. Irs 6 30. Irs 7 29. Irs 8 28. Irs 9 28. Irs 1 27. Irs 2 26. Irs 4 88 34. Irs 3 33. Irs 4 32. Irs 5 31. Irs 6 30. Irs 7 29. Irs 8 28. Irs 9 28. Irs 0 27. Irs 2 26. Irs 3 89 34. Irs 3 33. Irs 3 32. Irs 4 31. Irs 5 30. Irs 7 29. Irs 8 28. Irs 9 28. Irs 0 27. Irs 2 26. Irs 3 90 34. Irs 2 33. Irs 3 32. Irs 4 31. Irs 5 30. Irs 6 29. Irs 8 28. Irs 9 28. Irs 0 27. Irs 1 26. Irs 3 91 34. Irs 2 33. Irs 3 32. Irs 4 31. Irs 5 30. Irs 6 29. Irs 7 28. Irs 9 28. Irs 0 27. Irs 1 26. Irs 3 92 34. Irs 2 33. Irs 3 32. Irs 4 31. Irs 5 30. Irs 6 29. Irs 7 28. Irs 8 28. Irs 0 27. Irs 1 26. Irs 2 93 34. Irs 2 33. Irs 3 32. Irs 4 31. Irs 5 30. Irs 6 29. Irs 7 28. Irs 8 28. Irs 0 27. Irs 1 26. Irs 2 94 34. Irs 2 33. Irs 3 32. Irs 4 31. Irs 5 30. Irs 6 29. Irs 7 28. Irs 8 27. Irs 9 27. Irs 1 26. Irs 2 95 34. Irs 2 33. Irs 3 32. Irs 4 31. Irs 5 30. Irs 6 29. Irs 7 28. Irs 8 27. Irs 9 27. Irs 1 26. Irs 2 96 34. Irs 2 33. Irs 3 32. Irs 4 31. Irs 5 30. Irs 6 29. Irs 7 28. Irs 8 27. Irs 9 27. Irs 0 26. Irs 2 Appendix C. Irs (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 2 33. Irs 3 32. Irs 4 31. Irs 5 30. Irs 6 29. Irs 7 28. Irs 8 27. Irs 9 27. Irs 0 26. Irs 2 98 34. Irs 2 33. Irs 3 32. Irs 4 31. Irs 5 30. Irs 6 29. Irs 7 28. Irs 8 27. Irs 9 27. Irs 0 26. Irs 2 99 34. Irs 2 33. Irs 3 32. Irs 4 31. Irs 5 30. Irs 6 29. Irs 7 28. Irs 8 27. Irs 9 27. Irs 0 26. Irs 2 100 34. Irs 2 33. Irs 3 32. Irs 4 31. Irs 5 30. Irs 6 29. Irs 7 28. Irs 8 27. Irs 9 27. Irs 0 26. Irs 1 101 34. Irs 2 33. Irs 3 32. Irs 4 31. Irs 5 30. Irs 6 29. Irs 7 28. Irs 8 27. Irs 9 27. Irs 0 26. Irs 1 102 34. Irs 2 33. Irs 3 32. Irs 4 31. Irs 4 30. Irs 5 29. Irs 7 28. Irs 8 27. Irs 9 27. Irs 0 26. Irs 1 103 34. Irs 2 33. Irs 3 32. Irs 4 31. Irs 4 30. Irs 5 29. Irs 7 28. Irs 8 27. Irs 9 27. Irs 0 26. Irs 1 104 34. Irs 2 33. Irs 3 32. Irs 4 31. Irs 4 30. Irs 5 29. Irs 6 28. Irs 8 27. Irs 9 27. Irs 0 26. Irs 1 105 34. Irs 2 33. Irs 3 32. Irs 3 31. Irs 4 30. Irs 5 29. Irs 6 28. Irs 8 27. Irs 9 27. Irs 0 26. Irs 1 106 34. Irs 2 33. Irs 3 32. Irs 3 31. Irs 4 30. Irs 5 29. Irs 6 28. Irs 8 27. Irs 9 27. Irs 0 26. Irs 1 107 34. Irs 2 33. Irs 3 32. Irs 3 31. Irs 4 30. Irs 5 29. Irs 6 28. Irs 8 27. Irs 9 27. Irs 0 26. Irs 1 108 34. Irs 2 33. Irs 3 32. Irs 3 31. Irs 4 30. Irs 5 29. Irs 6 28. Irs 8 27. Irs 9 27. Irs 0 26. Irs 1 109 34. Irs 2 33. Irs 3 32. Irs 3 31. Irs 4 30. Irs 5 29. Irs 6 28. Irs 7 27. Irs 9 27. Irs 0 26. Irs 1 110 34. Irs 2 33. Irs 3 32. Irs 3 31. Irs 4 30. Irs 5 29. Irs 6 28. Irs 7 27. Irs 9 27. Irs 0 26. Irs 1 111 34. Irs 2 33. Irs 3 32. Irs 3 31. Irs 4 30. Irs 5 29. Irs 6 28. Irs 7 27. Irs 9 27. Irs 0 26. Irs 1 112 34. Irs 2 33. Irs 3 32. Irs 3 31. Irs 4 30. Irs 5 29. Irs 6 28. Irs 7 27. Irs 9 27. Irs 0 26. Irs 1 113 34. Irs 2 33. Irs 3 32. Irs 3 31. Irs 4 30. Irs 5 29. Irs 6 28. Irs 7 27. Irs 9 27. Irs 0 26. Irs 1 114 34. Irs 2 33. Irs 3 32. Irs 3 31. Irs 4 30. Irs 5 29. Irs 6 28. Irs 7 27. Irs 9 27. Irs 0 26. Irs 1 115+ 34. Irs 2 33. Irs 3 32. Irs 3 31. Irs 4 30. Irs 5 29. Irs 6 28. Irs 7 27. Irs 9 27. Irs 0 26. Irs 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 9 30. Irs 4 30. Irs 0 29. Irs 6 29. Irs 2 28. Irs 8 28. Irs 5 28. Irs 2 27. Irs 9 27. Irs 6 61 30. Irs 4 29. Irs 9 29. Irs 5 29. Irs 0 28. Irs 6 28. Irs 3 27. Irs 9 27. Irs 6 27. Irs 3 27. Irs 0 62 30. Irs 0 29. Irs 5 29. Irs 0 28. Irs 5 28. Irs 1 27. Irs 7 27. Irs 3 27. Irs 0 26. Irs 7 26. Irs 4 63 29. Irs 6 29. Irs 0 28. Irs 5 28. Irs 1 27. Irs 6 27. Irs 2 26. Irs 8 26. Irs 4 26. Irs 1 25. Irs 7 64 29. Irs 2 28. Irs 6 28. Irs 1 27. Irs 6 27. Irs 1 26. Irs 7 26. Irs 3 25. Irs 9 25. Irs 5 25. Irs 2 65 28. Irs 8 28. Irs 3 27. Irs 7 27. Irs 2 26. Irs 7 26. Irs 2 25. Irs 8 25. Irs 4 25. Irs 0 24. Irs 6 66 28. Irs 5 27. Irs 9 27. Irs 3 26. Irs 8 26. Irs 3 25. Irs 8 25. Irs 3 24. Irs 9 24. Irs 5 24. Irs 1 67 28. Irs 2 27. Irs 6 27. Irs 0 26. Irs 4 25. Irs 9 25. Irs 4 24. Irs 9 24. Irs 4 24. Irs 0 23. Irs 6 68 27. Irs 9 27. Irs 3 26. Irs 7 26. Irs 1 25. Irs 5 25. Irs 0 24. Irs 5 24. Irs 0 23. Irs 5 23. Irs 1 69 27. Irs 6 27. Irs 0 26. Irs 4 25. Irs 7 25. Irs 2 24. Irs 6 24. Irs 1 23. Irs 6 23. Irs 1 22. Irs 6 70 27. Irs 4 26. Irs 7 26. Irs 1 25. Irs 4 24. Irs 8 24. Irs 3 23. Irs 7 23. Irs 2 22. Irs 7 22. Irs 2 71 27. Irs 2 26. Irs 5 25. Irs 8 25. Irs 2 24. Irs 5 23. Irs 9 23. Irs 4 22. Irs 8 22. Irs 3 21. Irs 8 72 27. Irs 0 26. Irs 3 25. Irs 6 24. Irs 9 24. Irs 3 23. Irs 7 23. Irs 1 22. Irs 5 22. Irs 0 21. Irs 4 73 26. Irs 8 26. Irs 1 25. Irs 4 24. Irs 7 24. Irs 0 23. Irs 4 22. Irs 8 22. Irs 2 21. Irs 6 21. Irs 1 74 26. Irs 6 25. Irs 9 25. Irs 2 24. Irs 5 23. Irs 8 23. Irs 1 22. Irs 5 21. Irs 9 21. Irs 3 20. Irs 8 75 26. Irs 5 25. Irs 7 25. Irs 0 24. Irs 3 23. Irs 6 22. Irs 9 22. Irs 3 21. Irs 6 21. Irs 0 20. Irs 5 Appendix C. Irs (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 3 25. Irs 6 24. Irs 8 24. Irs 1 23. Irs 4 22. Irs 7 22. Irs 0 21. Irs 4 20. Irs 8 20. Irs 2 77 26. Irs 2 25. Irs 4 24. Irs 7 23. Irs 9 23. Irs 2 22. Irs 5 21. Irs 8 21. Irs 2 20. Irs 6 19. Irs 9 78 26. Irs 1 25. Irs 3 24. Irs 6 23. Irs 8 23. Irs 1 22. Irs 4 21. Irs 7 21. Irs 0 20. Irs 3 19. Irs 7 79 26. Irs 0 25. Irs 2 24. Irs 4 23. Irs 7 22. Irs 9 22. Irs 2 21. Irs 5 20. Irs 8 20. Irs 1 19. Irs 5 80 25. Irs 9 25. Irs 1 24. Irs 3 23. Irs 6 22. Irs 8 22. Irs 1 21. Irs 3 20. Irs 6 20. Irs 0 19. Irs 3 81 25. Irs 8 25. Irs 0 24. Irs 2 23. Irs 4 22. Irs 7 21. Irs 9 21. Irs 2 20. Irs 5 19. Irs 8 19. Irs 1 82 25. Irs 8 24. Irs 9 24. Irs 1 23. Irs 4 22. Irs 6 21. Irs 8 21. Irs 1 20. Irs 4 19. Irs 7 19. Irs 0 83 25. Irs 7 24. Irs 9 24. Irs 1 23. Irs 3 22. Irs 5 21. Irs 7 21. Irs 0 20. Irs 2 19. Irs 5 18. Irs 8 84 25. Irs 6 24. Irs 8 24. Irs 0 23. Irs 2 22. Irs 4 21. Irs 6 20. Irs 9 20. Irs 1 19. Irs 4 18. Irs 7 85 25. Irs 6 24. Irs 8 23. Irs 9 23. Irs 1 22. Irs 3 21. Irs 6 20. Irs 8 20. Irs 1 19. Irs 3 18. Irs 6 86 25. Irs 5 24. Irs 7 23. Irs 9 23. Irs 1 22. Irs 3 21. Irs 5 20. Irs 7 20. Irs 0 19. Irs 2 18. Irs 5 87 25. Irs 5 24. Irs 7 23. Irs 8 23. Irs 0 22. Irs 2 21. Irs 4 20. Irs 7 19. Irs 9 19. Irs 2 18. Irs 4 88 25. Irs 5 24. Irs 6 23. Irs 8 23. Irs 0 22. Irs 2 21. Irs 4 20. Irs 6 19. Irs 8 19. Irs 1 18. Irs 3 89 25. Irs 4 24. Irs 6 23. Irs 8 22. Irs 9 22. Irs 1 21. Irs 3 20. Irs 5 19. Irs 8 19. Irs 0 18. Irs 3 90 25. Irs 4 24. Irs 6 23. Irs 7 22. Irs 9 22. Irs 1 21. Irs 3 20. Irs 5 19. Irs 7 19. Irs 0 18. Irs 2 91 25. Irs 4 24. Irs 5 23. Irs 7 22. Irs 9 22. Irs 1 21. Irs 3 20. Irs 5 19. Irs 7 18. Irs 9 18. Irs 2 92 25. Irs 4 24. Irs 5 23. Irs 7 22. Irs 9 22. Irs 0 21. Irs 2 20. Irs 4 19. Irs 6 18. Irs 9 18. Irs 1 93 25. Irs 4 24. Irs 5 23. Irs 7 22. Irs 8 22. Irs 0 21. Irs 2 20. Irs 4 19. Irs 6 18. Irs 8 18. Irs 1 94 25. Irs 3 24. Irs 5 23. Irs 6 22. Irs 8 22. Irs 0 21. Irs 2 20. Irs 4 19. Irs 6 18. Irs 8 18. Irs 0 95 25. Irs 3 24. Irs 5 23. Irs 6 22. Irs 8 22. Irs 0 21. Irs 1 20. Irs 3 19. Irs 6 18. Irs 8 18. Irs 0 96 25. Irs 3 24. Irs 5 23. Irs 6 22. Irs 8 21. Irs 9 21. Irs 1 20. Irs 3 19. Irs 5 18. Irs 8 18. Irs 0 97 25. Irs 3 24. Irs 5 23. Irs 6 22. Irs 8 21. Irs 9 21. Irs 1 20. Irs 3 19. Irs 5 18. Irs 7 18. Irs 0 98 25. Irs 3 24. Irs 4 23. Irs 6 22. Irs 8 21. Irs 9 21. Irs 1 20. Irs 3 19. Irs 5 18. Irs 7 17. Irs 9 99 25. Irs 3 24. Irs 4 23. Irs 6 22. Irs 7 21. Irs 9 21. Irs 1 20. Irs 3 19. Irs 5 18. Irs 7 17. Irs 9 100 25. Irs 3 24. Irs 4 23. Irs 6 22. Irs 7 21. Irs 9 21. Irs 1 20. Irs 3 19. Irs 5 18. Irs 7 17. Irs 9 101 25. Irs 3 24. Irs 4 23. Irs 6 22. Irs 7 21. Irs 9 21. Irs 1 20. Irs 2 19. Irs 4 18. Irs 7 17. Irs 9 102 25. Irs 3 24. Irs 4 23. Irs 6 22. Irs 7 21. Irs 9 21. Irs 1 20. Irs 2 19. Irs 4 18. Irs 6 17. Irs 9 103 25. Irs 3 24. Irs 4 23. Irs 6 22. Irs 7 21. Irs 9 21. Irs 0 20. Irs 2 19. Irs 4 18. Irs 6 17. Irs 9 104 25. Irs 3 24. Irs 4 23. Irs 5 22. Irs 7 21. Irs 9 21. Irs 0 20. Irs 2 19. Irs 4 18. Irs 6 17. Irs 8 105 25. Irs 3 24. Irs 4 23. Irs 5 22. Irs 7 21. Irs 9 21. Irs 0 20. Irs 2 19. Irs 4 18. Irs 6 17. Irs 8 106 25. Irs 3 24. Irs 4 23. Irs 5 22. Irs 7 21. Irs 9 21. Irs 0 20. Irs 2 19. Irs 4 18. Irs 6 17. Irs 8 107 25. Irs 2 24. Irs 4 23. Irs 5 22. Irs 7 21. Irs 8 21. Irs 0 20. Irs 2 19. Irs 4 18. Irs 6 17. Irs 8 108 25. Irs 2 24. Irs 4 23. Irs 5 22. Irs 7 21. Irs 8 21. Irs 0 20. Irs 2 19. Irs 4 18. Irs 6 17. Irs 8 109 25. Irs 2 24. Irs 4 23. Irs 5 22. Irs 7 21. Irs 8 21. Irs 0 20. Irs 2 19. Irs 4 18. Irs 6 17. Irs 8 110 25. Irs 2 24. Irs 4 23. Irs 5 22. Irs 7 21. Irs 8 21. Irs 0 20. Irs 2 19. Irs 4 18. Irs 6 17. Irs 8 111 25. Irs 2 24. Irs 4 23. Irs 5 22. Irs 7 21. Irs 8 21. Irs 0 20. Irs 2 19. Irs 4 18. Irs 6 17. Irs 8 112 25. Irs 2 24. Irs 4 23. Irs 5 22. Irs 7 21. Irs 8 21. Irs 0 20. Irs 2 19. Irs 4 18. Irs 6 17. Irs 8 113 25. Irs 2 24. Irs 4 23. Irs 5 22. Irs 7 21. Irs 8 21. Irs 0 20. Irs 2 19. Irs 4 18. Irs 6 17. Irs 8 114 25. Irs 2 24. Irs 4 23. Irs 5 22. Irs 7 21. Irs 8 21. Irs 0 20. Irs 2 19. Irs 4 18. Irs 6 17. Irs 8 115+ 25. Irs 2 24. Irs 4 23. Irs 5 22. Irs 7 21. Irs 8 21. Irs 0 20. Irs 2 19. Irs 4 18. Irs 6 17. Irs 8 Appendix C. Irs (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 8 21. Irs 3 20. Irs 9 20. Irs 6 20. Irs 2 19. Irs 9 19. Irs 6 19. Irs 4 19. Irs 1 18. Irs 9 71 21. Irs 3 20. Irs 9 20. Irs 5 20. Irs 1 19. Irs 7 19. Irs 4 19. Irs 1 18. Irs 8 18. Irs 5 18. Irs 3 72 20. Irs 9 20. Irs 5 20. Irs 0 19. Irs 6 19. Irs 3 18. Irs 9 18. Irs 6 18. Irs 3 18. Irs 0 17. Irs 7 73 20. Irs 6 20. Irs 1 19. Irs 6 19. Irs 2 18. Irs 8 18. Irs 4 18. Irs 1 17. Irs 8 17. Irs 5 17. Irs 2 74 20. Irs 2 19. Irs 7 19. Irs 3 18. Irs 8 18. Irs 4 18. Irs 0 17. Irs 6 17. Irs 3 17. Irs 0 16. Irs 7 75 19. Irs 9 19. Irs 4 18. Irs 9 18. Irs 4 18. Irs 0 17. Irs 6 17. Irs 2 16. Irs 8 16. Irs 5 16. Irs 2 76 19. Irs 6 19. Irs 1 18. Irs 6 18. Irs 1 17. Irs 6 17. Irs 2 16. Irs 8 16. Irs 4 16. Irs 0 15. Irs 7 77 19. Irs 4 18. Irs 8 18. Irs 3 17. Irs 8 17. Irs 3 16. Irs 8 16. Irs 4 16. Irs 0 15. Irs 6 15. Irs 3 78 19. Irs 1 18. Irs 5 18. Irs 0 17. Irs 5 17. Irs 0 16. Irs 5 16. Irs 0 15. Irs 6 15. Irs 2 14. Irs 9 79 18. Irs 9 18. Irs 3 17. Irs 7 17. Irs 2 16. Irs 7 16. Irs 2 15. Irs 7 15. Irs 3 14. Irs 9 14. Irs 5 80 18. Irs 7 18. Irs 1 17. Irs 5 16. Irs 9 16. Irs 4 15. Irs 9 15. Irs 4 15. Irs 0 14. Irs 5 14. Irs 1 81 18. Irs 5 17. Irs 9 17. Irs 3 16. Irs 7 16. Irs 2 15. Irs 6 15. Irs 1 14. Irs 7 14. Irs 2 13. Irs 8 82 18. Irs 3 17. Irs 7 17. Irs 1 16. Irs 5 15. Irs 9 15. Irs 4 14. Irs 9 14. Irs 4 13. Irs 9 13. Irs 5 83 18. Irs 2 17. Irs 5 16. Irs 9 16. Irs 3 15. Irs 7 15. Irs 2 14. Irs 7 14. Irs 2 13. Irs 7 13. Irs 2 84 18. Irs 0 17. Irs 4 16. Irs 7 16. Irs 1 15. Irs 5 15. Irs 0 14. Irs 4 13. Irs 9 13. Irs 4 13. Irs 0 85 17. Irs 9 17. Irs 3 16. Irs 6 16. Irs 0 15. Irs 4 14. Irs 8 14. Irs 3 13. Irs 7 13. Irs 2 12. Irs 8 86 17. Irs 8 17. Irs 1 16. Irs 5 15. Irs 8 15. Irs 2 14. Irs 6 14. Irs 1 13. Irs 5 13. Irs 0 12. Irs 5 87 17. Irs 7 17. Irs 0 16. Irs 4 15. Irs 7 15. Irs 1 14. Irs 5 13. Irs 9 13. Irs 4 12. Irs 9 12. Irs 4 88 17. Irs 6 16. Irs 9 16. Irs 3 15. Irs 6 15. Irs 0 14. Irs 4 13. Irs 8 13. Irs 2 12. Irs 7 12. Irs 2 89 17. Irs 6 16. Irs 9 16. Irs 2 15. Irs 5 14. Irs 9 14. Irs 3 13. Irs 7 13. Irs 1 12. Irs 6 12. Irs 0 90 17. Irs 5 16. Irs 8 16. Irs 1 15. Irs 4 14. Irs 8 14. Irs 2 13. Irs 6 13. Irs 0 12. Irs 4 11. Irs 9 91 17. Irs 4 16. Irs 7 16. Irs 0 15. Irs 4 14. Irs 7 14. Irs 1 13. Irs 5 12. Irs 9 12. Irs 3 11. Irs 8 92 17. Irs 4 16. Irs 7 16. Irs 0 15. Irs 3 14. Irs 6 14. Irs 0 13. Irs 4 12. Irs 8 12. Irs 2 11. Irs 7 93 17. Irs 3 16. Irs 6 15. Irs 9 15. Irs 2 14. Irs 6 13. Irs 9 13. Irs 3 12. Irs 7 12. Irs 1 11. Irs 6 94 17. Irs 3 16. Irs 6 15. Irs 9 15. Irs 2 14. Irs 5 13. Irs 9 13. Irs 2 12. Irs 6 12. Irs 0 11. Irs 5 95 17. Irs 3 16. Irs 5 15. Irs 8 15. Irs 1 14. Irs 5 13. Irs 8 13. Irs 2 12. Irs 6 12. Irs 0 11. Irs 4 96 17. Irs 2 16. Irs 5 15. Irs 8 15. Irs 1 14. Irs 4 13. Irs 8 13. Irs 1 12. Irs 5 11. Irs 9 11. Irs 3 97 17. Irs 2 16. Irs 5 15. Irs 8 15. Irs 1 14. Irs 4 13. Irs 7 13. Irs 1 12. Irs 5 11. Irs 9 11. Irs 3 98 17. Irs 2 16. Irs 4 15. Irs 7 15. Irs 0 14. Irs 3 13. Irs 7 13. Irs 0 12. Irs 4 11. Irs 8 11. Irs 2 99 17. Irs 2 16. Irs 4 15. Irs 7 15. Irs 0 14. Irs 3 13. Irs 6 13. Irs 0 12. Irs 4 11. Irs 8 11. Irs 2 100 17. Irs 1 16. Irs 4 15. Irs 7 15. Irs 0 14. Irs 3 13. Irs 6 12. Irs 9 12. Irs 3 11. Irs 7 11. Irs 1 101 17. Irs 1 16. Irs 4 15. Irs 6 14. Irs 9 14. Irs 2 13. Irs 6 12. Irs 9 12. Irs 3 11. Irs 7 11. Irs 1 102 17. Irs 1 16. Irs 4 15. Irs 6 14. Irs 9 14. Irs 2 13. Irs 5 12. Irs 9 12. Irs 2 11. Irs 6 11. Irs 0 103 17. Irs 1 16. Irs 3 15. Irs 6 14. Irs 9 14. Irs 2 13. Irs 5 12. Irs 9 12. Irs 2 11. Irs 6 11. Irs 0 104 17. Irs 1 16. Irs 3 15. Irs 6 14. Irs 9 14. Irs 2 13. Irs 5 12. Irs 8 12. Irs 2 11. Irs 6 11. Irs 0 105 17. Irs 1 16. Irs 3 15. Irs 6 14. Irs 9 14. Irs 2 13. Irs 5 12. Irs 8 12. Irs 2 11. Irs 5 10. Irs 9 106 17. Irs 1 16. Irs 3 15. Irs 6 14. Irs 8 14. Irs 1 13. Irs 5 12. Irs 8 12. Irs 2 11. Irs 5 10. Irs 9 107 17. Irs 0 16. Irs 3 15. Irs 6 14. Irs 8 14. Irs 1 13. Irs 4 12. Irs 8 12. Irs 1 11. Irs 5 10. Irs 9 108 17. Irs 0 16. Irs 3 15. Irs 5 14. Irs 8 14. Irs 1 13. Irs 4 12. Irs 8 12. Irs 1 11. Irs 5 10. Irs 9 109 17. Irs 0 16. Irs 3 15. Irs 5 14. Irs 8 14. Irs 1 13. Irs 4 12. Irs 8 12. Irs 1 11. Irs 5 10. Irs 9 Appendix C. Irs (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 0 16. Irs 3 15. Irs 5 14. Irs 8 14. Irs 1 13. Irs 4 12. Irs 7 12. Irs 1 11. Irs 5 10. Irs 9 111 17. Irs 0 16. Irs 3 15. Irs 5 14. Irs 8 14. Irs 1 13. Irs 4 12. Irs 7 12. Irs 1 11. Irs 5 10. Irs 8 112 17. Irs 0 16. Irs 3 15. Irs 5 14. Irs 8 14. Irs 1 13. Irs 4 12. Irs 7 12. Irs 1 11. Irs 5 10. Irs 8 113 17. Irs 0 16. Irs 3 15. Irs 5 14. Irs 8 14. Irs 1 13. Irs 4 12. Irs 7 12. Irs 1 11. Irs 4 10. Irs 8 114 17. Irs 0 16. Irs 3 15. Irs 5 14. Irs 8 14. Irs 1 13. Irs 4 12. Irs 7 12. Irs 1 11. Irs 4 10. Irs 8 115+ 17. Irs 0 16. Irs 3 15. Irs 5 14. Irs 8 14. Irs 1 13. Irs 4 12. Irs 7 12. Irs 1 11. Irs 4 10. Irs 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 8 13. Irs 4 13. Irs 1 12. Irs 8 12. Irs 6 12. Irs 3 12. Irs 1 11. Irs 9 11. Irs 7 11. Irs 5 81 13. Irs 4 13. Irs 1 12. Irs 7 12. Irs 4 12. Irs 2 11. Irs 9 11. Irs 7 11. Irs 4 11. Irs 3 11. Irs 1 82 13. Irs 1 12. Irs 7 12. Irs 4 12. Irs 1 11. Irs 8 11. Irs 5 11. Irs 3 11. Irs 0 10. Irs 8 10. Irs 6 83 12. Irs 8 12. Irs 4 12. Irs 1 11. Irs 7 11. Irs 4 11. Irs 1 10. Irs 9 10. Irs 6 10. Irs 4 10. Irs 2 84 12. Irs 6 12. Irs 2 11. Irs 8 11. Irs 4 11. Irs 1 10. Irs 8 10. Irs 5 10. Irs 3 10. Irs 1 9. Irs 9 85 12. Irs 3 11. Irs 9 11. Irs 5 11. Irs 1 10. Irs 8 10. Irs 5 10. Irs 2 9. Irs 9 9. Irs 7 9. Irs 5 86 12. Irs 1 11. Irs 7 11. Irs 3 10. Irs 9 10. Irs 5 10. Irs 2 9. Irs 9 9. Irs 6 9. Irs 4 9. Irs 2 87 11. Irs 9 11. Irs 4 11. Irs 0 10. Irs 6 10. Irs 3 9. Irs 9 9. Irs 6 9. Irs 4 9. Irs 1 8. Irs 9 88 11. Irs 7 11. Irs 3 10. Irs 8 10. Irs 4 10. Irs 1 9. Irs 7 9. Irs 4 9. Irs 1 8. Irs 8 8. Irs 6 89 11. Irs 5 11. Irs 1 10. Irs 6 10. Irs 2 9. Irs 9 9. Irs 5 9. Irs 2 8. Irs 9 8. Irs 6 8. Irs 3 90 11. Irs 4 10. Irs 9 10. Irs 5 10. Irs 1 9. Irs 7 9. Irs 3 9. Irs 0 8. Irs 6 8. Irs 3 8. Irs 1 91 11. Irs 3 10. Irs 8 10. Irs 3 9. Irs 9 9. Irs 5 9. Irs 1 8. Irs 8 8. Irs 4 8. Irs 1 7. Irs 9 92 11. Irs 2 10. Irs 7 10. Irs 2 9. Irs 8 9. Irs 3 9. Irs 0 8. Irs 6 8. Irs 3 8. Irs 0 7. Irs 7 93 11. Irs 1 10. Irs 6 10. Irs 1 9. Irs 6 9. Irs 2 8. Irs 8 8. Irs 5 8. Irs 1 7. Irs 8 7. Irs 5 94 11. Irs 0 10. Irs 5 10. Irs 0 9. Irs 5 9. Irs 1 8. Irs 7 8. Irs 3 8. Irs 0 7. Irs 6 7. Irs 3 95 10. Irs 9 10. Irs 4 9. Irs 9 9. Irs 4 9. Irs 0 8. Irs 6 8. Irs 2 7. Irs 8 7. Irs 5 7. Irs 2 96 10. Irs 8 10. Irs 3 9. Irs 8 9. Irs 3 8. Irs 9 8. Irs 5 8. Irs 1 7. Irs 7 7. Irs 4 7. Irs 1 97 10. Irs 7 10. Irs 2 9. Irs 7 9. Irs 2 8. Irs 8 8. Irs 4 8. Irs 0 7. Irs 6 7. Irs 3 6. Irs 9 98 10. Irs 7 10. Irs 1 9. Irs 6 9. Irs 2 8. Irs 7 8. Irs 3 7. Irs 9 7. Irs 5 7. Irs 1 6. Irs 8 99 10. Irs 6 10. Irs 1 9. Irs 6 9. Irs 1 8. Irs 6 8. Irs 2 7. Irs 8 7. Irs 4 7. Irs 0 6. Irs 7 100 10. Irs 6 10. Irs 0 9. Irs 5 9. Irs 0 8. Irs 5 8. Irs 1 7. Irs 7 7. Irs 3 6. Irs 9 6. Irs 6 101 10. Irs 5 10. Irs 0 9. Irs 4 9. Irs 0 8. Irs 5 8. Irs 0 7. Irs 6 7. Irs 2 6. Irs 9 6. Irs 5 102 10. Irs 5 9. Irs 9 9. Irs 4 8. Irs 9 8. Irs 4 8. Irs 0 7. Irs 5 7. Irs 1 6. Irs 8 6. Irs 4 103 10. Irs 4 9. Irs 9 9. Irs 4 8. Irs 8 8. Irs 4 7. Irs 9 7. Irs 5 7. Irs 1 6. Irs 7 6. Irs 3 104 10. Irs 4 9. Irs 8 9. Irs 3 8. Irs 8 8. Irs 3 7. Irs 9 7. Irs 4 7. Irs 0 6. Irs 6 6. Irs 3 105 10. Irs 4 9. Irs 8 9. Irs 3 8. Irs 8 8. Irs 3 7. Irs 8 7. Irs 4 7. Irs 0 6. Irs 6 6. Irs 2 106 10. Irs 3 9. Irs 8 9. Irs 2 8. Irs 7 8. Irs 2 7. Irs 8 7. Irs 3 6. Irs 9 6. Irs 5 6. Irs 2 107 10. Irs 3 9. Irs 8 9. Irs 2 8. Irs 7 8. Irs 2 7. Irs 7 7. Irs 3 6. Irs 9 6. Irs 5 6. Irs 1 108 10. Irs 3 9. Irs 7 9. Irs 2 8. Irs 7 8. Irs 2 7. Irs 7 7. Irs 3 6. Irs 8 6. Irs 4 6. Irs 1 109 10. Irs 3 9. Irs 7 9. Irs 2 8. Irs 7 8. Irs 2 7. Irs 7 7. Irs 2 6. Irs 8 6. Irs 4 6. Irs 0 110 10. Irs 3 9. Irs 7 9. Irs 2 8. Irs 6 8. Irs 1 7. Irs 7 7. Irs 2 6. Irs 8 6. Irs 4 6. Irs 0 111 10. Irs 3 9. Irs 7 9. Irs 1 8. Irs 6 8. Irs 1 7. Irs 6 7. Irs 2 6. Irs 8 6. Irs 3 6. Irs 0 112 10. Irs 2 9. Irs 7 9. Irs 1 8. Irs 6 8. Irs 1 7. Irs 6 7. Irs 2 6. Irs 7 6. Irs 3 5. Irs 9 113 10. Irs 2 9. Irs 7 9. Irs 1 8. Irs 6 8. Irs 1 7. Irs 6 7. Irs 2 6. Irs 7 6. Irs 3 5. Irs 9 114 10. Irs 2 9. Irs 7 9. Irs 1 8. Irs 6 8. Irs 1 7. Irs 6 7. Irs 1 6. Irs 7 6. Irs 3 5. Irs 9 115+ 10. Irs 2 9. Irs 7 9. Irs 1 8. Irs 6 8. Irs 1 7. Irs 6 7. Irs 1 6. Irs 7 6. Irs 3 5. Irs 9 Appendix C. Irs (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 8 7. Irs 6 7. Irs 4 7. Irs 2 7. Irs 1 6. Irs 9 6. Irs 8 6. Irs 6 6. Irs 5 6. Irs 4 91 7. Irs 6 7. Irs 4 7. Irs 2 7. Irs 0 6. Irs 8 6. Irs 7 6. Irs 5 6. Irs 4 6. Irs 3 6. Irs 1 92 7. Irs 4 7. Irs 2 7. Irs 0 6. Irs 8 6. Irs 6 6. Irs 4 6. Irs 3 6. Irs 1 6. Irs 0 5. Irs 9 93 7. Irs 2 7. Irs 0 6. Irs 8 6. Irs 6 6. Irs 4 6. Irs 2 6. Irs 1 5. Irs 9 5. Irs 8 5. Irs 6 94 7. Irs 1 6. Irs 8 6. Irs 6 6. Irs 4 6. Irs 2 6. Irs 0 5. Irs 9 5. Irs 7 5. Irs 6 5. Irs 4 95 6. Irs 9 6. Irs 7 6. Irs 4 6. Irs 2 6. Irs 0 5. Irs 8 5. Irs 7 5. Irs 5 5. Irs 4 5. Irs 2 96 6. Irs 8 6. Irs 5 6. Irs 3 6. Irs 1 5. Irs 9 5. Irs 7 5. Irs 5 5. Irs 3 5. Irs 2 5. Irs 0 97 6. Irs 6 6. Irs 4 6. Irs 1 5. Irs 9 5. Irs 7 5. Irs 5 5. Irs 3 5. Irs 2 5. Irs 0 4. Irs 9 98 6. Irs 5 6. Irs 3 6. Irs 0 5. Irs 8 5. Irs 6 5. Irs 4 5. Irs 2 5. Irs 0 4. Irs 8 4. Irs 7 99 6. Irs 4 6. Irs 1 5. Irs 9 5. Irs 6 5. Irs 4 5. Irs 2 5. Irs 0 4. Irs 9 4. Irs 7 4. Irs 5 100 6. Irs 3 6. Irs 0 5. Irs 8 5. Irs 5 5. Irs 3 5. Irs 1 4. Irs 9 4. Irs 7 4. Irs 5 4. Irs 4 101 6. Irs 2 5. Irs 9 5. Irs 6 5. Irs 4 5. Irs 2 5. Irs 0 4. Irs 8 4. Irs 6 4. Irs 4 4. Irs 2 102 6. Irs 1 5. Irs 8 5. Irs 5 5. Irs 3 5. Irs 1 4. Irs 8 4. Irs 6 4. Irs 4 4. Irs 3 4. Irs 1 103 6. Irs 0 5. Irs 7 5. Irs 4 5. Irs 2 5. Irs 0 4. Irs 7 4. Irs 5 4. Irs 3 4. Irs 1 4. Irs 0 104 5. Irs 9 5. Irs 6 5. Irs 4 5. Irs 1 4. Irs 9 4. Irs 6 4. Irs 4 4. Irs 2 4. Irs 0 3. Irs 8 105 5. Irs 9 5. Irs 6 5. Irs 3 5. Irs 0 4. Irs 8 4. Irs 5 4. Irs 3 4. Irs 1 3. Irs 9 3. Irs 7 106 5. Irs 8 5. Irs 5 5. Irs 2 4. Irs 9 4. Irs 7 4. Irs 5 4. Irs 2 4. Irs 0 3. Irs 8 3. Irs 6 107 5. Irs 8 5. Irs 4 5. Irs 1 4. Irs 9 4. Irs 6 4. Irs 4 4. Irs 2 3. Irs 9 3. Irs 7 3. Irs 5 108 5. Irs 7 5. Irs 4 5. Irs 1 4. Irs 8 4. Irs 6 4. Irs 3 4. Irs 1 3. Irs 9 3. Irs 7 3. Irs 5 109 5. Irs 7 5. Irs 3 5. Irs 0 4. Irs 8 4. Irs 5 4. Irs 3 4. Irs 0 3. Irs 8 3. Irs 6 3. Irs 4 110 5. Irs 6 5. Irs 3 5. Irs 0 4. Irs 7 4. Irs 5 4. Irs 2 4. Irs 0 3. Irs 8 3. Irs 5 3. Irs 3 111 5. Irs 6 5. Irs 3 5. Irs 0 4. Irs 7 4. Irs 4 4. Irs 2 3. Irs 9 3. Irs 7 3. Irs 5 3. Irs 3 112 5. Irs 6 5. Irs 3 4. Irs 9 4. Irs 7 4. Irs 4 4. Irs 1 3. Irs 9 3. Irs 7 3. Irs 5 3. Irs 2 113 5. Irs 6 5. Irs 2 4. Irs 9 4. Irs 6 4. Irs 4 4. Irs 1 3. Irs 9 3. Irs 6 3. Irs 4 3. Irs 2 114 5. Irs 6 5. Irs 2 4. Irs 9 4. Irs 6 4. Irs 3 4. Irs 1 3. Irs 9 3. Irs 6 3. Irs 4 3. Irs 2 115+ 5. Irs 5 5. Irs 2 4. Irs 9 4. Irs 6 4. Irs 3 4. Irs 1 3. Irs 8 3. Irs 6 3. Irs 4 3. Irs 1 Appendix C. Irs (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 2 4. Irs 1 3. Irs 9 3. Irs 8 3. Irs 7 3. Irs 5 3. Irs 4 3. Irs 3 3. Irs 3 3. Irs 2 101 4. Irs 1 3. Irs 9 3. Irs 7 3. Irs 6 3. Irs 5 3. Irs 4 3. Irs 2 3. Irs 1 3. Irs 1 3. Irs 0 102 3. Irs 9 3. Irs 7 3. Irs 6 3. Irs 4 3. Irs 3 3. Irs 2 3. Irs 1 3. Irs 0 2. Irs 9 2. Irs 8 103 3. Irs 8 3. Irs 6 3. Irs 4 3. Irs 3 3. Irs 2 3. Irs 0 2. Irs 9 2. Irs 8 2. Irs 7 2. Irs 6 104 3. Irs 7 3. Irs 5 3. Irs 3 3. Irs 2 3. Irs 0 2. Irs 9 2. Irs 7 2. Irs 6 2. Irs 5 2. Irs 4 105 3. Irs 5 3. Irs 4 3. Irs 2 3. Irs 0 2. Irs 9 2. Irs 7 2. Irs 6 2. Irs 5 2. Irs 4 2. Irs 3 106 3. Irs 4 3. Irs 2 3. Irs 1 2. Irs 9 2. Irs 7 2. Irs 6 2. Irs 4 2. Irs 3 2. Irs 2 2. Irs 1 107 3. Irs 3 3. Irs 1 3. Irs 0 2. Irs 8 2. Irs 6 2. Irs 5 2. Irs 3 2. Irs 2 2. Irs 1 2. Irs 0 108 3. Irs 3 3. Irs 1 2. Irs 9 2. Irs 7 2. Irs 5 2. Irs 4 2. Irs 2 2. Irs 1 1. Irs 9 1. Irs 8 109 3. Irs 2 3. Irs 0 2. Irs 8 2. Irs 6 2. Irs 4 2. Irs 3 2. Irs 1 2. Irs 0 1. Irs 8 1. Irs 7 110 3. Irs 1 2. Irs 9 2. Irs 7 2. Irs 5 2. Irs 3 2. Irs 2 2. Irs 0 1. Irs 9 1. Irs 7 1. Irs 6 111 3. Irs 1 2. Irs 9 2. Irs 7 2. Irs 5 2. Irs 3 2. Irs 1 1. Irs 9 1. Irs 8 1. Irs 6 1. Irs 5 112 3. Irs 0 2. Irs 8 2. Irs 6 2. Irs 4 2. Irs 2 2. Irs 0 1. Irs 9 1. Irs 7 1. Irs 5 1. Irs 4 113 3. Irs 0 2. Irs 8 2. Irs 6 2. Irs 4 2. Irs 2 2. Irs 0 1. Irs 8 1. Irs 6 1. Irs 5 1. Irs 3 114 3. Irs 0 2. Irs 7 2. Irs 5 2. Irs 3 2. Irs 1 1. Irs 9 1. Irs 8 1. Irs 6 1. Irs 4 1. Irs 3 115+ 2. Irs 9 2. Irs 7 2. Irs 5 2. Irs 3 2. Irs 1 1. Irs 9 1. Irs 7 1. Irs 5 1. Irs 4 1. Irs 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 5 1. Irs 4 1. Irs 3 1. Irs 2 1. Irs 1 1. Irs 1         111 1. Irs 4 1. Irs 2 1. Irs 1 1. Irs 1 1. Irs 0 1. Irs 0         112 1. Irs 3 1. Irs 1 1. Irs 0 1. Irs 0 1. Irs 0 1. Irs 0         113 1. Irs 2 1. Irs 1 1. Irs 0 1. Irs 0 1. Irs 0 1. Irs 0         114 1. Irs 1 1. Irs 0 1. Irs 0 1. Irs 0 1. Irs 0 1. Irs 0         115+ 1. Irs 1 1. Irs 0 1. Irs 0 1. Irs 0 1. Irs 0 1. Irs 0         Appendix C. Irs 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 4 93 9. Irs 6 71 26. Irs 5 94 9. Irs 1 72 25. Irs 6 95 8. Irs 6 73 24. Irs 7 96 8. Irs 1 74 23. Irs 8 97 7. Irs 6 75 22. Irs 9 98 7. Irs 1 76 22. Irs 0 99 6. Irs 7 77 21. Irs 2 100 6. Irs 3 78 20. Irs 3 101 5. Irs 9 79 19. Irs 5 102 5. Irs 5 80 18. Irs 7 103 5. Irs 2 81 17. Irs 9 104 4. Irs 9 82 17. Irs 1 105 4. Irs 5 83 16. Irs 3 106 4. Irs 2 84 15. Irs 5 107 3. Irs 9 85 14. Irs 8 108 3. Irs 7 86 14. Irs 1 109 3. Irs 4 87 13. Irs 4 110 3. Irs 1 88 12. Irs 7 111 2. Irs 9 89 12. Irs 0 112 2. Irs 6 90 11. Irs 4 113 2. Irs 4 91 10. Irs 8 114 2. Irs 1 92 10. Irs 2 115 and over 1. Irs 9 Prev  Up  Next   Home   More Online Publications
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Irs Publication 939 - Introductory Material Table of Contents What's New Future developments. Irs IntroductionSimplified Method. Irs Ordering forms and publications. Irs Tax questions. Irs Useful Items - You may want to see: What's New Beginning in 2013, distributions from an annuity under a nonqualified plan are considered net investment income for the purpose of figuring the net investment income tax (NIIT). Irs For more information, see the instructions for Form 8960, Net Investment Income Tax – Individuals, Estates and Trusts. Irs Future developments. Irs For the latest information about developments related to Publication 939, such as legislation enacted after it was published, go to www. Irs IRS. Irs gov/pub939. Irs Introduction This publication gives you the information you need to determine the tax treatment of your pension and annuity income under the General Rule. Irs Generally, each of your monthly annuity payments is made up of two parts: the tax-free part that is a return of your net cost, and the taxable balance. Irs What is the General Rule. Irs   The General Rule is one of the two methods used to figure the tax-free part of each annuity payment based on the ratio of your investment in the contract to the total expected return. Irs The other method is the Simplified Method, which is discussed in Publication 575, Pension and Annuity Income. Irs Who must use the General Rule. Irs   Use this publication if you receive pension or annuity payments from: A nonqualified plan (for example, a private annuity, a purchased commercial annuity, or a nonqualified employee plan), A qualified plan if: Your annuity starting date is before November 19, 1996 (and after July 1, 1986), and you do not qualify to use, or did not choose to use, the Simplified Method, or Your annuity starting date is after November 18, 1996, and as of that date you are age 75 or over and the annuity payments are guaranteed for at least 5 years. Irs If your annuity starting date was between July 1, 1986 and November 19, 1996, you were able to elect to use the Simplified Method or the General Rule. Irs This choice is irrevocable and applied to all later annuity payments. Irs The following are qualified plans. Irs A qualified employee plan. Irs A qualified employee annuity. Irs A tax-sheltered annuity (TSA) plan or contract. Irs Simplified Method. Irs   If you receive pension or annuity payments from a qualified plan and you are not required to use the General Rule, you must use the Simplified Method to determine the tax-free part of each annuity payment. Irs This method is described in Publication 575, Pension and Annuity Income. Irs   Also, if, at the time the annuity payments began, you were at least age 75 and were entitled to annuity payments from a qualified plan with fewer than 5 years of guaranteed payments, you must use the Simplified Method. Irs Beginning in 2013, distributions from an annuity under a nonqualified plan are considered net investment income for the purpose of figuring the net investment income tax (NIIT). Irs For more information, see the instructions for Form 8960, Net Investment Income Tax – Individuals, Estates and Trusts. Irs Topics not covered in this publication. Irs   Certain topics related to pensions and annuities are not covered in this publication. Irs They include: Simplified Method. Irs This method is covered in Publication 575. Irs That publication also covers nonperiodic payments (amounts not received as an annuity) from a qualified pension or annuity plan, rollovers, special averaging and capital gain treatment of lump-sum distributions, and special additional taxes on early distributions, excess distributions, and excess accumulations (not making required minimum distributions). Irs Individual retirement arrangements (IRAs). Irs Information on the tax treatment of amounts you receive from an IRA is included in Publication 590, Individual Retirement Arrangements (IRAs). Irs Life insurance payments. Irs If you receive life insurance payments because of the death of the insured person, get Publication 525, Taxable and Nontaxable Income, for information on the tax treatment of the proceeds. Irs Help from IRS. Irs   If, after reading this publication, you need help to figure the taxable part of your pension or annuity, the IRS can do it for you for a fee. Irs For information on this service, see Requesting a Ruling on Taxation of Annuity , later. Irs Comments and suggestions. Irs   We welcome your comments about this publication and your suggestions for future editions. Irs   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. Irs NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Irs Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Irs   You can send your comments from www. Irs irs. Irs gov/formspubs/. Irs Click on “More Information” and then on “Comment on Tax Forms and Publications”. Irs   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. Irs Ordering forms and publications. Irs   Visit www. Irs irs. Irs gov/formspubs/ to download forms and publications, call 1-800-TAX-FORM (1-800-829-3676), or write to the address below and receive a response within 10 days after your request is received. Irs Internal Revenue Service 1201 N. Irs Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. Irs   If you have a tax question, check the information available on IRS. Irs gov or call 1-800-829-1040. Irs We cannot answer tax questions sent to either of the above addresses. Irs Useful Items - You may want to see: Publication 524 Credit for the Elderly or the Disabled 525 Taxable and Nontaxable Income 571 Tax-Sheltered Annuity Plans (403(b) Plans) 575 Pension and Annuity Income 590 Individual Retirement Arrangements (IRAs) 721 Tax Guide to U. Irs S. Irs Civil Service Retirement Benefits 910 Guide To Free Tax Services Form (and Instructions) 1099-R Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc. Irs See How To Get Tax Help near the end of this publication for information about getting these publications and forms. Irs Prev  Up  Next   Home   More Online Publications