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State Income Tax Form 2012

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State Income Tax Form 2012

State income tax form 2012 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. State income tax form 2012 Appendix A — Summary Record of Traditional IRA(s) for 2013 and Worksheet for Determining Required Minimum Distributions. State income tax form 2012 Appendix B — Worksheets you use if you receive social security benefits and are subject to the IRA deduction phaseout rules. State income tax form 2012 A filled-in example is included. State income tax form 2012 Worksheet 1, Computation of Modified AGI. State income tax form 2012 Worksheet 2, Computation of Traditional IRA Deduction for 2013. State income tax form 2012 Worksheet 3, Computation of Taxable Social Security Benefits. State income tax form 2012 Comprehensive Example and completed worksheets. State income tax form 2012 Appendix C — Life Expectancy Tables. State income tax form 2012 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. State income tax form 2012 Table I (Single Life Expectancy). State income tax form 2012 Table II (Joint Life and Last Survivor Expectancy). State income tax form 2012 Table III (Uniform Lifetime). State income tax form 2012 Appendix A. State income tax form 2012 Summary Record of Traditional IRA(s) for 2013   Name ______________________________________ I was □ covered □ not covered by my employer's retirement plan during the year. State income tax form 2012 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. State income tax form 2012         2. State income tax form 2012         3. State income tax form 2012         4. State income tax form 2012         5. State income tax form 2012         6. State income tax form 2012         7. State income tax form 2012         8. State income tax form 2012         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. State income tax form 2012             2. State income tax form 2012             3. State income tax form 2012             4. State income tax form 2012             5. State income tax form 2012             6. State income tax form 2012             7. State income tax form 2012             8. State income tax form 2012             Total               Basis of all traditional IRAs for 2013 and earlier years (from Form 8606, line 14) $ Note. State income tax form 2012 You should keep copies of your income tax return, and Forms W-2, 8606, and 5498. State income tax form 2012 Appendix A. State income tax form 2012 (Continued) Worksheet for Determining Required Minimum Distributions 1. State income tax form 2012 Age 70½ 71½ 72½ 73½ 74½ 2. State income tax form 2012 Year age was reached           3. State income tax form 2012 Value of IRA at the close of business on  December 31 of the year immediately prior to the year on line 21           4. State income tax form 2012 Distribution period from Table III or life expectancy  from Life Expectancy Table I or Table II2           5. State income tax form 2012 Required distribution (divide line 3 by line 4)3                         1. State income tax form 2012 Age 75½ 76½ 77½ 78½ 79½ 2. State income tax form 2012 Year age was reached           3. State income tax form 2012 Value of IRA at the close of business on  December 31 of the year immediately prior to the year on line 21           4. State income tax form 2012 Distribution period from Table III or life expectancy from Life Expectancy Table I or Table II2           5. State income tax form 2012 Required distribution (divide line 3 by line 4)3                         1. State income tax form 2012 Age 80½ 81½ 82½ 83½ 84½ 2. State income tax form 2012 Year age was reached           3. State income tax form 2012 Value of IRA at the close of business on  December 31 of the year immediately prior to the year on line 21           4. State income tax form 2012 Distribution period from Table III or life expectancy from Life Expectancy Table I or Table II2           5. State income tax form 2012 Required distribution (divide line 3 by line 4)3                         1. State income tax form 2012 Age 85½ 86½ 87½ 88½ 89½ 2. State income tax form 2012 Year age was reached           3. State income tax form 2012 Value of IRA at the close of business on  December 31 of the year immediately prior to the year on line 21           4. State income tax form 2012 Distribution period from Table III or life expectancy from Life Expectancy Table I or Table II2           5. State income tax form 2012 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. State income tax form 2012 2Use the appropriate life expectancy or distribution period for each year and for each IRA. State income tax form 2012 3If you have more than one IRA, you must withdraw an amount equal to the total of the required distributions figured for each IRA. State income tax form 2012 You can, however, withdraw the total from one IRA or from more than one IRA. State income tax form 2012 Appendix B. State income tax form 2012 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. State income tax form 2012 (See Are You Covered by an Employer Plan? in chapter 1. State income tax form 2012 )  Use Worksheet 1 to figure your modified adjusted gross income. State income tax form 2012 This amount is needed in the computation of your IRA deduction, if any, which is figured using Worksheet 2. State income tax form 2012   The IRA deduction figured using Worksheet 2 is entered on your tax return. State income tax form 2012 Worksheet 1 Computation of Modified AGI (For use only by taxpayers who receive social security benefits)   Filing Status — Check only one box:  □ A. State income tax form 2012 Married filing jointly  □ B. State income tax form 2012 Single, Head of Household, Qualifying Widow(er), or Married filing separately and  lived apart from your spouse during the entire year  □ C. State income tax form 2012 Married filing separately and lived with your spouse at any time during the year     1. State income tax form 2012 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. State income tax form 2012 )  1. State income tax form 2012   2. State income tax form 2012 Enter the amount in box 5 of all Forms SSA-1099 and Forms RRB-1099  2. State income tax form 2012   3. State income tax form 2012 Enter one-half of line 2  3. State income tax form 2012   4. State income tax form 2012 Enter the amount of any foreign earned income exclusion, foreign housing exclusion, U. State income tax form 2012 S. State income tax form 2012 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. State income tax form 2012   5. State income tax form 2012 Enter the amount of any tax-exempt interest reported on line 8b of Form 1040 or 1040A  5. State income tax form 2012   6. State income tax form 2012 Add lines 1, 3, 4, and 5  6. State income tax form 2012   7. State income tax form 2012 Enter the amount listed below for your filing status. State income tax form 2012 $32,000 if you checked box A above. State income tax form 2012 $25,000 if you checked box B above. State income tax form 2012 $0 if you checked box C above. State income tax form 2012  7. State income tax form 2012   8. State income tax form 2012 Subtract line 7 from line 6. State income tax form 2012 If zero or less, enter -0- on this line  8. State income tax form 2012   9. State income tax form 2012 If line 8 is zero, skip to line 17, enter -0-, and continue with line 18. State income tax form 2012   If line 8 is more than zero, enter the amount listed below for your filing status. State income tax form 2012 $12,000 if you checked box A above. State income tax form 2012 $9,000 if you checked box B above. State income tax form 2012 $0 if you checked box C above  9. State income tax form 2012   10. State income tax form 2012 Subtract line 9 from line 8. State income tax form 2012 If zero or less, enter -0-  10. State income tax form 2012   11. State income tax form 2012 Enter the smaller of line 8 or line 9  11. State income tax form 2012   12. State income tax form 2012 Enter one-half of line 11  12. State income tax form 2012   13. State income tax form 2012 Enter the smaller of line 3 or line 12  13. State income tax form 2012   14. State income tax form 2012 Multiply line 10 by . State income tax form 2012 85. State income tax form 2012 If line 10 is zero, enter -0-  14. State income tax form 2012   15. State income tax form 2012 Add lines 13 and 14  15. State income tax form 2012   16. State income tax form 2012 Multiply line 2 by . State income tax form 2012 85  16. State income tax form 2012   17. State income tax form 2012 Taxable benefits to be included in modified AGI for traditional IRA deduction purposes. State income tax form 2012  Enter the smaller of line 15 or line 16  17. State income tax form 2012   18. State income tax form 2012 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. State income tax form 2012   19. State income tax form 2012 Modified AGI for determining your reduced traditional IRA deduction — add lines 1, 17, and 18. State income tax form 2012 Enter here and on line 2 of Worksheet 2, next  19. State income tax form 2012   Appendix B. State income tax form 2012 (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 . State income tax form 2012 . State income tax form 2012 . State income tax form 2012 AND your modified AGI is over . State income tax form 2012 . State income tax form 2012 . State income tax form 2012 THEN enter on line 1 below . State income tax form 2012 . State income tax form 2012 . State income tax form 2012                 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. State income tax form 2012 Skip this worksheet, proceed to Worksheet 3, and enter your IRA deduction on line 2 of Worksheet 3. State income tax form 2012  **If you did not live with your spouse at any time during the year, consider your filing status as single. State income tax form 2012  Note. State income tax form 2012 If you were married and you or your spouse worked and you both contributed to IRAs, figure the deduction for each of you separately. State income tax form 2012               1. State income tax form 2012 Enter the applicable amount from above 1. State income tax form 2012   2. State income tax form 2012 Enter your modified AGI from Worksheet 1, line 19 2. State income tax form 2012     Note. State income tax form 2012 If line 2 is equal to or more than the amount on line 1, stop here; your traditional IRA contributions are not deductible. State income tax form 2012 Proceed to Worksheet 3. State income tax form 2012     3. State income tax form 2012 Subtract line 2 from line 1 3. State income tax form 2012   4. State income tax form 2012 Multiply line 3 by the percentage below that applies to you. State income tax form 2012 If the result is not a multiple of $10, round it to the next highest multiple of $10. State income tax form 2012 (For example, $611. State income tax form 2012 40 is rounded to $620. State income tax form 2012 ) However, if the result is less than $200, enter $200. State income tax form 2012       Married filing jointly or qualifying widow(er) and you are covered by an employer plan, multiply line 3 by 27. State income tax form 2012 5%  (. State income tax form 2012 275) (by 32. State income tax form 2012 5% (. State income tax form 2012 325) if you are age 50 or older). State income tax form 2012 All others, multiply line 3 by 55% (. State income tax form 2012 55) (by 65% (. State income tax form 2012 65) if you are age 50 or older). State income tax form 2012 4. State income tax form 2012   5. State income tax form 2012 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). State income tax form 2012 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. State income tax form 2012   6. State income tax form 2012 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. State income tax form 2012   7. State income tax form 2012 Deduction. State income tax form 2012 Compare lines 4, 5, and 6. State income tax form 2012 Enter the smallest amount here (or a smaller amount if you choose). State income tax form 2012 Enter this amount on the Form 1040 or 1040A line for your IRA. State income tax form 2012 (If the amount on line 6 is more than the amount on line 7, complete line 8. State income tax form 2012 ) 7. State income tax form 2012   8. State income tax form 2012 Nondeductible contributions. State income tax form 2012 Subtract line 7 from line 5 or 6, whichever is smaller. State income tax form 2012 Enter the result here and on line 1 of your Form 8606, Nondeductible IRAs. State income tax form 2012 8. State income tax form 2012   Appendix B. State income tax form 2012 (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. State income tax form 2012 Married filing jointly                   □ B. State income tax form 2012 Single, Head of Household, Qualifying Widow(er), or Married filing separately  and lived apart from your spouse during the entire year                   □ C. State income tax form 2012 Married filing separately and lived with your spouse at any time during the  year             1. State income tax form 2012 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. State income tax form 2012 ) 1. State income tax form 2012   2. State income tax form 2012 Deduction(s) from line 7 of Worksheet(s) 2 2. State income tax form 2012   3. State income tax form 2012 Subtract line 2 from line 1 3. State income tax form 2012   4. State income tax form 2012 Enter amount in box 5 of all Forms SSA-1099 and Forms RRB-1099 4. State income tax form 2012   5. State income tax form 2012 Enter one-half of line 4 5. State income tax form 2012   6. State income tax form 2012 Enter the amount of any foreign earned income exclusion, foreign housing exclusion, exclusion of income from U. State income tax form 2012 S. State income tax form 2012 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. State income tax form 2012   7. State income tax form 2012 Enter the amount of any tax-exempt interest reported on line 8b of Form 1040 or 1040A 7. State income tax form 2012   8. State income tax form 2012 Add lines 3, 5, 6, and 7 8. State income tax form 2012   9. State income tax form 2012 Enter the amount listed below for your filing status. State income tax form 2012 $32,000 if you checked box A above. State income tax form 2012 $25,000 if you checked box B above. State income tax form 2012 $0 if you checked box C above. State income tax form 2012 9. State income tax form 2012   10. State income tax form 2012 Subtract line 9 from line 8. State income tax form 2012 If zero or less, enter -0- on this line. State income tax form 2012 10. State income tax form 2012   11. State income tax form 2012 If line 10 is zero, stop here. State income tax form 2012 None of your social security benefits are taxable. State income tax form 2012  If line 10 is more than zero, enter the amount listed below for your filing status. State income tax form 2012 $12,000 if you checked box A above. State income tax form 2012 $9,000 if you checked box B above. State income tax form 2012 $0 if you checked box C above. State income tax form 2012 11. State income tax form 2012   12. State income tax form 2012 Subtract line 11 from line 10. State income tax form 2012 If zero or less, enter -0- 12. State income tax form 2012   13. State income tax form 2012 Enter the smaller of line 10 or line 11 13. State income tax form 2012   14. State income tax form 2012 Enter one-half of line 13 . State income tax form 2012 14. State income tax form 2012   15. State income tax form 2012 Enter the smaller of line 5 or line 14 15. State income tax form 2012   16. State income tax form 2012 Multiply line 12 by . State income tax form 2012 85. State income tax form 2012 If line 12 is zero, enter -0- 16. State income tax form 2012   17. State income tax form 2012 Add lines 15 and 16 17. State income tax form 2012   18. State income tax form 2012 Multiply line 4 by . State income tax form 2012 85 18. State income tax form 2012   19. State income tax form 2012 Taxable social security benefits. State income tax form 2012 Enter the smaller of line 17 or line 18 19. State income tax form 2012   Appendix B. State income tax form 2012 (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. State income tax form 2012 He is 65 years old and had 2013 wages of $89,500. State income tax form 2012 His wife did not work in 2013. State income tax form 2012 He also received social security benefits of $12,000 and made a $6,000 contribution to his traditional IRA for the year. State income tax form 2012 He had no foreign income, no tax-exempt interest, and no adjustments to income on lines 23 through 36 on his Form 1040. State income tax form 2012 He participated in a section 401(k) retirement plan at work. State income tax form 2012  John completes worksheets 1 and 2. State income tax form 2012 Worksheet 2 shows that his 2013 IRA deduction is $4,980. State income tax form 2012 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). State income tax form 2012  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. State income tax form 2012 Worksheet 1 Computation of Modified AGI (For use only by taxpayers who receive social security benefits)   Filing Status — Check only one box:  ☑ A. State income tax form 2012 Married filing jointly  □ B. State income tax form 2012 Single, Head of Household, Qualifying Widow(er), or Married filing separately and lived apart from your spouse during the entire year  □ C. State income tax form 2012 Married filing separately and lived with your spouse at any time during the year     1. State income tax form 2012 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. State income tax form 2012 ) 1. State income tax form 2012 89,500 2. State income tax form 2012 Enter the amount in box 5 of all Forms SSA-1099 and Forms RRB-1099 2. State income tax form 2012 12,000 3. State income tax form 2012 Enter one-half of line 2 3. State income tax form 2012 6,000 4. State income tax form 2012 Enter the amount of any foreign earned income exclusion, foreign housing exclusion, U. State income tax form 2012 S. State income tax form 2012 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. State income tax form 2012 0 5. State income tax form 2012 Enter the amount of any tax-exempt interest reported on line 8b of Form 1040 or 1040A 5. State income tax form 2012 0 6. State income tax form 2012 Add lines 1, 3, 4, and 5 6. State income tax form 2012 95,500 7. State income tax form 2012 Enter the amount listed below for your filing status. State income tax form 2012 $32,000 if you checked box A above. State income tax form 2012 $25,000 if you checked box B above. State income tax form 2012 $0 if you checked box C above. State income tax form 2012 7. State income tax form 2012 32,000 8. State income tax form 2012 Subtract line 7 from line 6. State income tax form 2012 If zero or less, enter -0- on this line 8. State income tax form 2012 63,500 9. State income tax form 2012 If line 8 is zero, skip to line 17, enter -0-, and continue with line 18. State income tax form 2012   If line 8 is more than zero, enter the amount listed below for your filing status. State income tax form 2012 $12,000 if you checked box A above. State income tax form 2012 $9,000 if you checked box B above. State income tax form 2012 $0 if you checked box C above 9. State income tax form 2012 12,000 10. State income tax form 2012 Subtract line 9 from line 8. State income tax form 2012 If zero or less, enter -0- 10. State income tax form 2012 51,500 11. State income tax form 2012 Enter the smaller of line 8 or line 9 11. State income tax form 2012 12,000 12. State income tax form 2012 Enter one-half of line 11 12. State income tax form 2012 6,000 13. State income tax form 2012 Enter the smaller of line 3 or line 12 13. State income tax form 2012 6,000 14. State income tax form 2012 Multiply line 10 by . State income tax form 2012 85. State income tax form 2012 If line 10 is zero, enter -0- 14. State income tax form 2012 43,775 15. State income tax form 2012 Add lines 13 and 14 15. State income tax form 2012 49,775 16. State income tax form 2012 Multiply line 2 by . State income tax form 2012 85 16. State income tax form 2012 10,200 17. State income tax form 2012 Taxable benefits to be included in modified AGI for traditional IRA deduction purposes. State income tax form 2012  Enter the smaller of line 15 or line 16 17. State income tax form 2012 10,200 18. State income tax form 2012 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. State income tax form 2012 0 19. State income tax form 2012 Modified AGI for determining your reduced traditional IRA deduction — add lines 1, 17, and 18. State income tax form 2012 Enter here and on line 2 of Worksheet 2, next 19. State income tax form 2012 99,700 Appendix B. State income tax form 2012 (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 . State income tax form 2012 . State income tax form 2012 . State income tax form 2012 AND your modified AGI is over . State income tax form 2012 . State income tax form 2012 . State income tax form 2012 THEN enter on line 1 below . State income tax form 2012 . State income tax form 2012 . State income tax form 2012                 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. State income tax form 2012 Skip this worksheet, proceed to Worksheet 3, and enter your IRA deduction on line 2 of Worksheet 3. State income tax form 2012  **If you did not live with your spouse at any time during the year, consider your filing status as single. State income tax form 2012  Note. State income tax form 2012 If you were married and you or your spouse worked and you both contributed to IRAs, figure the deduction for each of you separately. State income tax form 2012               1. State income tax form 2012 Enter the applicable amount from above 1. State income tax form 2012 115,000 2. State income tax form 2012 Enter your modified AGI from Worksheet 1, line 19 2. State income tax form 2012 99,700   Note. State income tax form 2012 If line 2 is equal to or more than the amount on line 1, stop here; your traditional IRA contributions are not deductible. State income tax form 2012 Proceed to Worksheet 3. State income tax form 2012     3. State income tax form 2012 Subtract line 2 from line 1 3. State income tax form 2012 15,300 4. State income tax form 2012 Multiply line 3 by the percentage below that applies to you. State income tax form 2012 If the result is not a multiple of $10, round it to the next highest multiple of $10. State income tax form 2012 (For example, $611. State income tax form 2012 40 is rounded to $620. State income tax form 2012 ) However, if the result is less than $200, enter $200. State income tax form 2012       Married filing jointly or qualifying widow(er) and you are covered by an employer plan, multiply line 3 by 27. State income tax form 2012 5%  (. State income tax form 2012 275) (by 32. State income tax form 2012 5% (. State income tax form 2012 325) if you are age 50 or older). State income tax form 2012 All others, multiply line 3 by 55% (. State income tax form 2012 55) (by 65% (. State income tax form 2012 65) if you are age 50 or older). State income tax form 2012 4. State income tax form 2012 4,980 5. State income tax form 2012 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). State income tax form 2012 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. State income tax form 2012 89,500 6. State income tax form 2012 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. State income tax form 2012 6,000 7. State income tax form 2012 Deduction. State income tax form 2012 Compare lines 4, 5, and 6. State income tax form 2012 Enter the smallest amount here (or a smaller amount if you choose). State income tax form 2012 Enter this amount on the Form 1040 or 1040A line for your IRA. State income tax form 2012 (If the amount on line 6 is more than the amount on line 7, complete line 8. State income tax form 2012 ) 7. State income tax form 2012 4,980 8. State income tax form 2012 Nondeductible contributions. State income tax form 2012 Subtract line 7 from line 5 or 6, whichever is smaller. State income tax form 2012 Enter the result here and on line 1 of your Form 8606, Nondeductible IRAs. State income tax form 2012 8. State income tax form 2012 1,020 Appendix B. State income tax form 2012 (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. State income tax form 2012 Married filing jointly                   □ B. State income tax form 2012 Single, Head of Household, Qualifying Widow(er), or Married filing separately  and lived apart from your spouse during the entire year                   □ C. State income tax form 2012 Married filing separately and lived with your spouse at any time during the  year             1. State income tax form 2012 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. State income tax form 2012 ) 1. State income tax form 2012 89,500 2. State income tax form 2012 Deduction(s) from line 7 of Worksheet(s) 2 2. State income tax form 2012 4,980 3. State income tax form 2012 Subtract line 2 from line 1 3. State income tax form 2012 84,520 4. State income tax form 2012 Enter amount in box 5 of all Forms SSA-1099 and Forms RRB-1099 4. State income tax form 2012 12,000 5. State income tax form 2012 Enter one-half of line 4 5. State income tax form 2012 6,000 6. State income tax form 2012 Enter the amount of any foreign earned income exclusion, foreign housing exclusion, exclusion of income from U. State income tax form 2012 S. State income tax form 2012 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. State income tax form 2012 0 7. State income tax form 2012 Enter the amount of any tax-exempt interest reported on line 8b of Form 1040 or 1040A 7. State income tax form 2012 0 8. State income tax form 2012 Add lines 3, 5, 6, and 7 8. State income tax form 2012 90,520 9. State income tax form 2012 Enter the amount listed below for your filing status. State income tax form 2012 $32,000 if you checked box A above. State income tax form 2012 $25,000 if you checked box B above. State income tax form 2012 $0 if you checked box C above. State income tax form 2012 9. State income tax form 2012 32,000 10. State income tax form 2012 Subtract line 9 from line 8. State income tax form 2012 If zero or less, enter -0- on this line. State income tax form 2012 10. State income tax form 2012 58,520 11. State income tax form 2012 If line 10 is zero, stop here. State income tax form 2012 None of your social security benefits are taxable. State income tax form 2012  If line 10 is more than zero, enter the amount listed below for your filing status. State income tax form 2012 $12,000 if you checked box A above. State income tax form 2012 $9,000 if you checked box B above. State income tax form 2012 $0 if you checked box C above. State income tax form 2012 11. State income tax form 2012 12,000 12. State income tax form 2012 Subtract line 11 from line 10. State income tax form 2012 If zero or less, enter -0- 12. State income tax form 2012 46,520 13. State income tax form 2012 Enter the smaller of line 10 or line 11 13. State income tax form 2012 12,000 14. State income tax form 2012 Enter one-half of line 13 . State income tax form 2012 14. State income tax form 2012 6,000 15. State income tax form 2012 Enter the smaller of line 5 or line 14 15. State income tax form 2012 6,000 16. State income tax form 2012 Multiply line 12 by . State income tax form 2012 85. State income tax form 2012 If line 12 is zero, enter -0- 16. State income tax form 2012 39,542 17. State income tax form 2012 Add lines 15 and 16 17. State income tax form 2012 45,542 18. State income tax form 2012 Multiply line 4 by . State income tax form 2012 85 18. State income tax form 2012 10,200 19. State income tax form 2012 Taxable social security benefits. State income tax form 2012 Enter the smaller of line 17 or line 18 19. State income tax form 2012 10,200 Appendix C. State income tax form 2012 Life Expectancy Tables   Table I (Single Life Expectancy) (For Use by Beneficiaries)         Age Life Expectancy Age Life Expectancy 0 82. State income tax form 2012 4 28 55. State income tax form 2012 3 1 81. State income tax form 2012 6 29 54. State income tax form 2012 3 2 80. State income tax form 2012 6 30 53. State income tax form 2012 3 3 79. State income tax form 2012 7 31 52. State income tax form 2012 4 4 78. State income tax form 2012 7 32 51. State income tax form 2012 4 5 77. State income tax form 2012 7 33 50. State income tax form 2012 4 6 76. State income tax form 2012 7 34 49. State income tax form 2012 4 7 75. State income tax form 2012 8 35 48. State income tax form 2012 5 8 74. State income tax form 2012 8 36 47. State income tax form 2012 5 9 73. State income tax form 2012 8 37 46. State income tax form 2012 5 10 72. State income tax form 2012 8 38 45. State income tax form 2012 6 11 71. State income tax form 2012 8 39 44. State income tax form 2012 6 12 70. State income tax form 2012 8 40 43. State income tax form 2012 6 13 69. State income tax form 2012 9 41 42. State income tax form 2012 7 14 68. State income tax form 2012 9 42 41. State income tax form 2012 7 15 67. State income tax form 2012 9 43 40. State income tax form 2012 7 16 66. State income tax form 2012 9 44 39. State income tax form 2012 8 17 66. State income tax form 2012 0 45 38. State income tax form 2012 8 18 65. State income tax form 2012 0 46 37. State income tax form 2012 9 19 64. State income tax form 2012 0 47 37. State income tax form 2012 0 20 63. State income tax form 2012 0 48 36. State income tax form 2012 0 21 62. State income tax form 2012 1 49 35. State income tax form 2012 1 22 61. State income tax form 2012 1 50 34. State income tax form 2012 2 23 60. State income tax form 2012 1 51 33. State income tax form 2012 3 24 59. State income tax form 2012 1 52 32. State income tax form 2012 3 25 58. State income tax form 2012 2 53 31. State income tax form 2012 4 26 57. State income tax form 2012 2 54 30. State income tax form 2012 5 27 56. State income tax form 2012 2 55 29. State income tax form 2012 6 Appendix C. State income tax form 2012 (Continued)   Table I (Single Life Expectancy) (For Use by Beneficiaries)         Age Life Expectancy Age Life Expectancy 56 28. State income tax form 2012 7 84 8. State income tax form 2012 1 57 27. State income tax form 2012 9 85 7. State income tax form 2012 6 58 27. State income tax form 2012 0 86 7. State income tax form 2012 1 59 26. State income tax form 2012 1 87 6. State income tax form 2012 7 60 25. State income tax form 2012 2 88 6. State income tax form 2012 3 61 24. State income tax form 2012 4 89 5. State income tax form 2012 9 62 23. State income tax form 2012 5 90 5. State income tax form 2012 5 63 22. State income tax form 2012 7 91 5. State income tax form 2012 2 64 21. State income tax form 2012 8 92 4. State income tax form 2012 9 65 21. State income tax form 2012 0 93 4. State income tax form 2012 6 66 20. State income tax form 2012 2 94 4. State income tax form 2012 3 67 19. State income tax form 2012 4 95 4. State income tax form 2012 1 68 18. State income tax form 2012 6 96 3. State income tax form 2012 8 69 17. State income tax form 2012 8 97 3. State income tax form 2012 6 70 17. State income tax form 2012 0 98 3. State income tax form 2012 4 71 16. State income tax form 2012 3 99 3. State income tax form 2012 1 72 15. State income tax form 2012 5 100 2. State income tax form 2012 9 73 14. State income tax form 2012 8 101 2. State income tax form 2012 7 74 14. State income tax form 2012 1 102 2. State income tax form 2012 5 75 13. State income tax form 2012 4 103 2. State income tax form 2012 3 76 12. State income tax form 2012 7 104 2. State income tax form 2012 1 77 12. State income tax form 2012 1 105 1. State income tax form 2012 9 78 11. State income tax form 2012 4 106 1. State income tax form 2012 7 79 10. State income tax form 2012 8 107 1. State income tax form 2012 5 80 10. State income tax form 2012 2 108 1. State income tax form 2012 4 81 9. State income tax form 2012 7 109 1. State income tax form 2012 2 82 9. State income tax form 2012 1 110 1. State income tax form 2012 1 83 8. State income tax form 2012 6 111 and over 1. State income tax form 2012 0 Appendix C. State income tax form 2012 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. State income tax form 2012 1 69. State income tax form 2012 6 69. State income tax form 2012 1 68. State income tax form 2012 7 68. State income tax form 2012 3 67. State income tax form 2012 9 67. State income tax form 2012 5 67. State income tax form 2012 2 66. State income tax form 2012 9 66. State income tax form 2012 6 21 69. State income tax form 2012 6 69. State income tax form 2012 1 68. State income tax form 2012 6 68. State income tax form 2012 2 67. State income tax form 2012 7 67. State income tax form 2012 3 66. State income tax form 2012 9 66. State income tax form 2012 6 66. State income tax form 2012 2 65. State income tax form 2012 9 22 69. State income tax form 2012 1 68. State income tax form 2012 6 68. State income tax form 2012 1 67. State income tax form 2012 6 67. State income tax form 2012 2 66. State income tax form 2012 7 66. State income tax form 2012 3 65. State income tax form 2012 9 65. State income tax form 2012 6 65. State income tax form 2012 2 23 68. State income tax form 2012 7 68. State income tax form 2012 2 67. State income tax form 2012 6 67. State income tax form 2012 1 66. State income tax form 2012 6 66. State income tax form 2012 2 65. State income tax form 2012 7 65. State income tax form 2012 3 64. State income tax form 2012 9 64. State income tax form 2012 6 24 68. State income tax form 2012 3 67. State income tax form 2012 7 67. State income tax form 2012 2 66. State income tax form 2012 6 66. State income tax form 2012 1 65. State income tax form 2012 6 65. State income tax form 2012 2 64. State income tax form 2012 7 64. State income tax form 2012 3 63. State income tax form 2012 9 25 67. State income tax form 2012 9 67. State income tax form 2012 3 66. State income tax form 2012 7 66. State income tax form 2012 2 65. State income tax form 2012 6 65. State income tax form 2012 1 64. State income tax form 2012 6 64. State income tax form 2012 2 63. State income tax form 2012 7 63. State income tax form 2012 3 26 67. State income tax form 2012 5 66. State income tax form 2012 9 66. State income tax form 2012 3 65. State income tax form 2012 7 65. State income tax form 2012 2 64. State income tax form 2012 6 64. State income tax form 2012 1 63. State income tax form 2012 6 63. State income tax form 2012 2 62. State income tax form 2012 8 27 67. State income tax form 2012 2 66. State income tax form 2012 6 65. State income tax form 2012 9 65. State income tax form 2012 3 64. State income tax form 2012 7 64. State income tax form 2012 2 63. State income tax form 2012 6 63. State income tax form 2012 1 62. State income tax form 2012 7 62. State income tax form 2012 2 28 66. State income tax form 2012 9 66. State income tax form 2012 2 65. State income tax form 2012 6 64. State income tax form 2012 9 64. State income tax form 2012 3 63. State income tax form 2012 7 63. State income tax form 2012 2 62. State income tax form 2012 7 62. State income tax form 2012 1 61. State income tax form 2012 7 29 66. State income tax form 2012 6 65. State income tax form 2012 9 65. State income tax form 2012 2 64. State income tax form 2012 6 63. State income tax form 2012 9 63. State income tax form 2012 3 62. State income tax form 2012 8 62. State income tax form 2012 2 61. State income tax form 2012 7 61. State income tax form 2012 2 30 66. State income tax form 2012 3 65. State income tax form 2012 6 64. State income tax form 2012 9 64. State income tax form 2012 2 63. State income tax form 2012 6 62. State income tax form 2012 9 62. State income tax form 2012 3 61. State income tax form 2012 8 61. State income tax form 2012 2 60. State income tax form 2012 7 31 66. State income tax form 2012 1 65. State income tax form 2012 3 64. State income tax form 2012 6 63. State income tax form 2012 9 63. State income tax form 2012 2 62. State income tax form 2012 6 62. State income tax form 2012 0 61. State income tax form 2012 4 60. State income tax form 2012 8 60. State income tax form 2012 2 32 65. State income tax form 2012 8 65. State income tax form 2012 1 64. State income tax form 2012 3 63. State income tax form 2012 6 62. State income tax form 2012 9 62. State income tax form 2012 2 61. State income tax form 2012 6 61. State income tax form 2012 0 60. State income tax form 2012 4 59. State income tax form 2012 8 33 65. State income tax form 2012 6 64. State income tax form 2012 8 64. State income tax form 2012 1 63. State income tax form 2012 3 62. State income tax form 2012 6 61. State income tax form 2012 9 61. State income tax form 2012 3 60. State income tax form 2012 6 60. State income tax form 2012 0 59. State income tax form 2012 4 34 65. State income tax form 2012 4 64. State income tax form 2012 6 63. State income tax form 2012 8 63. State income tax form 2012 1 62. State income tax form 2012 3 61. State income tax form 2012 6 60. State income tax form 2012 9 60. State income tax form 2012 3 59. State income tax form 2012 6 59. State income tax form 2012 0 35 65. State income tax form 2012 2 64. State income tax form 2012 4 63. State income tax form 2012 6 62. State income tax form 2012 8 62. State income tax form 2012 1 61. State income tax form 2012 4 60. State income tax form 2012 6 59. State income tax form 2012 9 59. State income tax form 2012 3 58. State income tax form 2012 6 36 65. State income tax form 2012 0 64. State income tax form 2012 2 63. State income tax form 2012 4 62. State income tax form 2012 6 61. State income tax form 2012 9 61. State income tax form 2012 1 60. State income tax form 2012 4 59. State income tax form 2012 6 59. State income tax form 2012 0 58. State income tax form 2012 3 37 64. State income tax form 2012 9 64. State income tax form 2012 0 63. State income tax form 2012 2 62. State income tax form 2012 4 61. State income tax form 2012 6 60. State income tax form 2012 9 60. State income tax form 2012 1 59. State income tax form 2012 4 58. State income tax form 2012 7 58. State income tax form 2012 0 38 64. State income tax form 2012 7 63. State income tax form 2012 9 63. State income tax form 2012 0 62. State income tax form 2012 2 61. State income tax form 2012 4 60. State income tax form 2012 6 59. State income tax form 2012 9 59. State income tax form 2012 1 58. State income tax form 2012 4 57. State income tax form 2012 7 39 64. State income tax form 2012 6 63. State income tax form 2012 7 62. State income tax form 2012 9 62. State income tax form 2012 1 61. State income tax form 2012 2 60. State income tax form 2012 4 59. State income tax form 2012 6 58. State income tax form 2012 9 58. State income tax form 2012 1 57. State income tax form 2012 4 40 64. State income tax form 2012 4 63. State income tax form 2012 6 62. State income tax form 2012 7 61. State income tax form 2012 9 61. State income tax form 2012 1 60. State income tax form 2012 2 59. State income tax form 2012 4 58. State income tax form 2012 7 57. State income tax form 2012 9 57. State income tax form 2012 1 41 64. State income tax form 2012 3 63. State income tax form 2012 5 62. State income tax form 2012 6 61. State income tax form 2012 7 60. State income tax form 2012 9 60. State income tax form 2012 1 59. State income tax form 2012 3 58. State income tax form 2012 5 57. State income tax form 2012 7 56. State income tax form 2012 9 42 64. State income tax form 2012 2 63. State income tax form 2012 3 62. State income tax form 2012 5 61. State income tax form 2012 6 60. State income tax form 2012 8 59. State income tax form 2012 9 59. State income tax form 2012 1 58. State income tax form 2012 3 57. State income tax form 2012 5 56. State income tax form 2012 7 43 64. State income tax form 2012 1 63. State income tax form 2012 2 62. State income tax form 2012 4 61. State income tax form 2012 5 60. State income tax form 2012 6 59. State income tax form 2012 8 58. State income tax form 2012 9 58. State income tax form 2012 1 57. State income tax form 2012 3 56. State income tax form 2012 5 44 64. State income tax form 2012 0 63. State income tax form 2012 1 62. State income tax form 2012 2 61. State income tax form 2012 4 60. State income tax form 2012 5 59. State income tax form 2012 6 58. State income tax form 2012 8 57. State income tax form 2012 9 57. State income tax form 2012 1 56. State income tax form 2012 3 45 64. State income tax form 2012 0 63. State income tax form 2012 0 62. State income tax form 2012 2 61. State income tax form 2012 3 60. State income tax form 2012 4 59. State income tax form 2012 5 58. State income tax form 2012 6 57. State income tax form 2012 8 56. State income tax form 2012 9 56. State income tax form 2012 1 46 63. State income tax form 2012 9 63. State income tax form 2012 0 62. State income tax form 2012 1 61. State income tax form 2012 2 60. State income tax form 2012 3 59. State income tax form 2012 4 58. State income tax form 2012 5 57. State income tax form 2012 7 56. State income tax form 2012 8 56. State income tax form 2012 0 47 63. State income tax form 2012 8 62. State income tax form 2012 9 62. State income tax form 2012 0 61. State income tax form 2012 1 60. State income tax form 2012 2 59. State income tax form 2012 3 58. State income tax form 2012 4 57. State income tax form 2012 5 56. State income tax form 2012 7 55. State income tax form 2012 8 48 63. State income tax form 2012 7 62. State income tax form 2012 8 61. State income tax form 2012 9 61. State income tax form 2012 0 60. State income tax form 2012 1 59. State income tax form 2012 2 58. State income tax form 2012 3 57. State income tax form 2012 4 56. State income tax form 2012 5 55. State income tax form 2012 7 49 63. State income tax form 2012 7 62. State income tax form 2012 8 61. State income tax form 2012 8 60. State income tax form 2012 9 60. State income tax form 2012 0 59. State income tax form 2012 1 58. State income tax form 2012 2 57. State income tax form 2012 3 56. State income tax form 2012 4 55. State income tax form 2012 6 50 63. State income tax form 2012 6 62. State income tax form 2012 7 61. State income tax form 2012 8 60. State income tax form 2012 8 59. State income tax form 2012 9 59. State income tax form 2012 0 58. State income tax form 2012 1 57. State income tax form 2012 2 56. State income tax form 2012 3 55. State income tax form 2012 4 51 63. State income tax form 2012 6 62. State income tax form 2012 6 61. State income tax form 2012 7 60. State income tax form 2012 8 59. State income tax form 2012 9 58. State income tax form 2012 9 58. State income tax form 2012 0 57. State income tax form 2012 1 56. State income tax form 2012 2 55. State income tax form 2012 3 52 63. State income tax form 2012 5 62. State income tax form 2012 6 61. State income tax form 2012 7 60. State income tax form 2012 7 59. State income tax form 2012 8 58. State income tax form 2012 9 58. State income tax form 2012 0 57. State income tax form 2012 1 56. State income tax form 2012 1 55. State income tax form 2012 2 53 63. State income tax form 2012 5 62. State income tax form 2012 5 61. State income tax form 2012 6 60. State income tax form 2012 7 59. State income tax form 2012 7 58. State income tax form 2012 8 57. State income tax form 2012 9 57. State income tax form 2012 0 56. State income tax form 2012 1 55. State income tax form 2012 2 54 63. State income tax form 2012 5 62. State income tax form 2012 5 61. State income tax form 2012 6 60. State income tax form 2012 6 59. State income tax form 2012 7 58. State income tax form 2012 8 57. State income tax form 2012 8 56. State income tax form 2012 9 56. State income tax form 2012 0 55. State income tax form 2012 1 55 63. State income tax form 2012 4 62. State income tax form 2012 5 61. State income tax form 2012 5 60. State income tax form 2012 6 59. State income tax form 2012 6 58. State income tax form 2012 7 57. State income tax form 2012 8 56. State income tax form 2012 8 55. State income tax form 2012 9 55. State income tax form 2012 0 56 63. State income tax form 2012 4 62. State income tax form 2012 4 61. State income tax form 2012 5 60. State income tax form 2012 5 59. State income tax form 2012 6 58. State income tax form 2012 7 57. State income tax form 2012 7 56. State income tax form 2012 8 55. State income tax form 2012 9 54. State income tax form 2012 9 57 63. State income tax form 2012 4 62. State income tax form 2012 4 61. State income tax form 2012 5 60. State income tax form 2012 5 59. State income tax form 2012 6 58. State income tax form 2012 6 57. State income tax form 2012 7 56. State income tax form 2012 7 55. State income tax form 2012 8 54. State income tax form 2012 9 58 63. State income tax form 2012 3 62. State income tax form 2012 4 61. State income tax form 2012 4 60. State income tax form 2012 5 59. State income tax form 2012 5 58. State income tax form 2012 6 57. State income tax form 2012 6 56. State income tax form 2012 7 55. State income tax form 2012 8 54. State income tax form 2012 8 59 63. State income tax form 2012 3 62. State income tax form 2012 3 61. State income tax form 2012 4 60. State income tax form 2012 4 59. State income tax form 2012 5 58. State income tax form 2012 5 57. State income tax form 2012 6 56. State income tax form 2012 7 55. State income tax form 2012 7 54. State income tax form 2012 8 Appendix C. State income tax form 2012 (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. State income tax form 2012 3 62. State income tax form 2012 3 61. State income tax form 2012 4 60. State income tax form 2012 4 59. State income tax form 2012 5 58. State income tax form 2012 5 57. State income tax form 2012 6 56. State income tax form 2012 6 55. State income tax form 2012 7 54. State income tax form 2012 7 61 63. State income tax form 2012 3 62. State income tax form 2012 3 61. State income tax form 2012 3 60. State income tax form 2012 4 59. State income tax form 2012 4 58. State income tax form 2012 5 57. State income tax form 2012 5 56. State income tax form 2012 6 55. State income tax form 2012 6 54. State income tax form 2012 7 62 63. State income tax form 2012 2 62. State income tax form 2012 3 61. State income tax form 2012 3 60. State income tax form 2012 4 59. State income tax form 2012 4 58. State income tax form 2012 4 57. State income tax form 2012 5 56. State income tax form 2012 5 55. State income tax form 2012 6 54. State income tax form 2012 7 63 63. State income tax form 2012 2 62. State income tax form 2012 3 61. State income tax form 2012 3 60. State income tax form 2012 3 59. State income tax form 2012 4 58. State income tax form 2012 4 57. State income tax form 2012 5 56. State income tax form 2012 5 55. State income tax form 2012 6 54. State income tax form 2012 6 64 63. State income tax form 2012 2 62. State income tax form 2012 2 61. State income tax form 2012 3 60. State income tax form 2012 3 59. State income tax form 2012 4 58. State income tax form 2012 4 57. State income tax form 2012 4 56. State income tax form 2012 5 55. State income tax form 2012 5 54. State income tax form 2012 6 65 63. State income tax form 2012 2 62. State income tax form 2012 2 61. State income tax form 2012 3 60. State income tax form 2012 3 59. State income tax form 2012 3 58. State income tax form 2012 4 57. State income tax form 2012 4 56. State income tax form 2012 5 55. State income tax form 2012 5 54. State income tax form 2012 6 66 63. State income tax form 2012 2 62. State income tax form 2012 2 61. State income tax form 2012 2 60. State income tax form 2012 3 59. State income tax form 2012 3 58. State income tax form 2012 4 57. State income tax form 2012 4 56. State income tax form 2012 4 55. State income tax form 2012 5 54. State income tax form 2012 5 67 63. State income tax form 2012 2 62. State income tax form 2012 2 61. State income tax form 2012 2 60. State income tax form 2012 3 59. State income tax form 2012 3 58. State income tax form 2012 3 57. State income tax form 2012 4 56. State income tax form 2012 4 55. State income tax form 2012 5 54. State income tax form 2012 5 68 63. State income tax form 2012 1 62. State income tax form 2012 2 61. State income tax form 2012 2 60. State income tax form 2012 2 59. State income tax form 2012 3 58. State income tax form 2012 3 57. State income tax form 2012 4 56. State income tax form 2012 4 55. State income tax form 2012 4 54. State income tax form 2012 5 69 63. State income tax form 2012 1 62. State income tax form 2012 2 61. State income tax form 2012 2 60. State income tax form 2012 2 59. State income tax form 2012 3 58. State income tax form 2012 3 57. State income tax form 2012 3 56. State income tax form 2012 4 55. State income tax form 2012 4 54. State income tax form 2012 5 70 63. State income tax form 2012 1 62. State income tax form 2012 2 61. State income tax form 2012 2 60. State income tax form 2012 2 59. State income tax form 2012 3 58. State income tax form 2012 3 57. State income tax form 2012 3 56. State income tax form 2012 4 55. State income tax form 2012 4 54. State income tax form 2012 4 71 63. State income tax form 2012 1 62. State income tax form 2012 1 61. State income tax form 2012 2 60. State income tax form 2012 2 59. State income tax form 2012 2 58. State income tax form 2012 3 57. State income tax form 2012 3 56. State income tax form 2012 4 55. State income tax form 2012 4 54. State income tax form 2012 4 72 63. State income tax form 2012 1 62. State income tax form 2012 1 61. State income tax form 2012 2 60. State income tax form 2012 2 59. State income tax form 2012 2 58. State income tax form 2012 3 57. State income tax form 2012 3 56. State income tax form 2012 3 55. State income tax form 2012 4 54. State income tax form 2012 4 73 63. State income tax form 2012 1 62. State income tax form 2012 1 61. State income tax form 2012 2 60. State income tax form 2012 2 59. State income tax form 2012 2 58. State income tax form 2012 3 57. State income tax form 2012 3 56. State income tax form 2012 3 55. State income tax form 2012 4 54. State income tax form 2012 4 74 63. State income tax form 2012 1 62. State income tax form 2012 1 61. State income tax form 2012 2 60. State income tax form 2012 2 59. State income tax form 2012 2 58. State income tax form 2012 2 57. State income tax form 2012 3 56. State income tax form 2012 3 55. State income tax form 2012 4 54. State income tax form 2012 4 75 63. State income tax form 2012 1 62. State income tax form 2012 1 61. State income tax form 2012 1 60. State income tax form 2012 2 59. State income tax form 2012 2 58. State income tax form 2012 2 57. State income tax form 2012 3 56. State income tax form 2012 3 55. State income tax form 2012 3 54. State income tax form 2012 4 76 63. State income tax form 2012 1 62. State income tax form 2012 1 61. State income tax form 2012 1 60. State income tax form 2012 2 59. State income tax form 2012 2 58. State income tax form 2012 2 57. State income tax form 2012 3 56. State income tax form 2012 3 55. State income tax form 2012 3 54. State income tax form 2012 4 77 63. State income tax form 2012 1 62. State income tax form 2012 1 61. State income tax form 2012 1 60. State income tax form 2012 2 59. State income tax form 2012 2 58. State income tax form 2012 2 57. State income tax form 2012 3 56. State income tax form 2012 3 55. State income tax form 2012 3 54. State income tax form 2012 4 78 63. State income tax form 2012 1 62. State income tax form 2012 1 61. State income tax form 2012 1 60. State income tax form 2012 2 59. State income tax form 2012 2 58. State income tax form 2012 2 57. State income tax form 2012 3 56. State income tax form 2012 3 55. State income tax form 2012 3 54. State income tax form 2012 4 79 63. State income tax form 2012 1 62. State income tax form 2012 1 61. State income tax form 2012 1 60. State income tax form 2012 2 59. State income tax form 2012 2 58. State income tax form 2012 2 57. State income tax form 2012 2 56. State income tax form 2012 3 55. State income tax form 2012 3 54. State income tax form 2012 3 80 63. State income tax form 2012 1 62. State income tax form 2012 1 61. State income tax form 2012 1 60. State income tax form 2012 1 59. State income tax form 2012 2 58. State income tax form 2012 2 57. State income tax form 2012 2 56. State income tax form 2012 3 55. State income tax form 2012 3 54. State income tax form 2012 3 81 63. State income tax form 2012 1 62. State income tax form 2012 1 61. State income tax form 2012 1 60. State income tax form 2012 1 59. State income tax form 2012 2 58. State income tax form 2012 2 57. State income tax form 2012 2 56. State income tax form 2012 3 55. State income tax form 2012 3 54. State income tax form 2012 3 82 63. State income tax form 2012 1 62. State income tax form 2012 1 61. State income tax form 2012 1 60. State income tax form 2012 1 59. State income tax form 2012 2 58. State income tax form 2012 2 57. State income tax form 2012 2 56. State income tax form 2012 3 55. State income tax form 2012 3 54. State income tax form 2012 3 83 63. State income tax form 2012 1 62. State income tax form 2012 1 61. State income tax form 2012 1 60. State income tax form 2012 1 59. State income tax form 2012 2 58. State income tax form 2012 2 57. State income tax form 2012 2 56. State income tax form 2012 3 55. State income tax form 2012 3 54. State income tax form 2012 3 84 63. State income tax form 2012 0 62. State income tax form 2012 1 61. State income tax form 2012 1 60. State income tax form 2012 1 59. State income tax form 2012 2 58. State income tax form 2012 2 57. State income tax form 2012 2 56. State income tax form 2012 3 55. State income tax form 2012 3 54. State income tax form 2012 3 85 63. State income tax form 2012 0 62. State income tax form 2012 1 61. State income tax form 2012 1 60. State income tax form 2012 1 59. State income tax form 2012 2 58. State income tax form 2012 2 57. State income tax form 2012 2 56. State income tax form 2012 3 55. State income tax form 2012 3 54. State income tax form 2012 3 86 63. State income tax form 2012 0 62. State income tax form 2012 1 61. State income tax form 2012 1 60. State income tax form 2012 1 59. State income tax form 2012 2 58. State income tax form 2012 2 57. State income tax form 2012 2 56. State income tax form 2012 2 55. State income tax form 2012 3 54. State income tax form 2012 3 87 63. State income tax form 2012 0 62. State income tax form 2012 1 61. State income tax form 2012 1 60. State income tax form 2012 1 59. State income tax form 2012 2 58. State income tax form 2012 2 57. State income tax form 2012 2 56. State income tax form 2012 2 55. State income tax form 2012 3 54. State income tax form 2012 3 88 63. State income tax form 2012 0 62. State income tax form 2012 1 61. State income tax form 2012 1 60. State income tax form 2012 1 59. State income tax form 2012 2 58. State income tax form 2012 2 57. State income tax form 2012 2 56. State income tax form 2012 2 55. State income tax form 2012 3 54. State income tax form 2012 3 89 63. State income tax form 2012 0 62. State income tax form 2012 1 61. State income tax form 2012 1 60. State income tax form 2012 1 59. State income tax form 2012 1 58. State income tax form 2012 2 57. State income tax form 2012 2 56. State income tax form 2012 2 55. State income tax form 2012 3 54. State income tax form 2012 3 90 63. State income tax form 2012 0 62. State income tax form 2012 1 61. State income tax form 2012 1 60. State income tax form 2012 1 59. State income tax form 2012 1 58. State income tax form 2012 2 57. State income tax form 2012 2 56. State income tax form 2012 2 55. State income tax form 2012 3 54. State income tax form 2012 3 91 63. State income tax form 2012 0 62. State income tax form 2012 1 61. State income tax form 2012 1 60. State income tax form 2012 1 59. State income tax form 2012 1 58. State income tax form 2012 2 57. State income tax form 2012 2 56. State income tax form 2012 2 55. State income tax form 2012 3 54. State income tax form 2012 3 92 63. State income tax form 2012 0 62. State income tax form 2012 1 61. State income tax form 2012 1 60. State income tax form 2012 1 59. State income tax form 2012 1 58. State income tax form 2012 2 57. State income tax form 2012 2 56. State income tax form 2012 2 55. State income tax form 2012 3 54. State income tax form 2012 3 93 63. State income tax form 2012 0 62. State income tax form 2012 1 61. State income tax form 2012 1 60. State income tax form 2012 1 59. State income tax form 2012 1 58. State income tax form 2012 2 57. State income tax form 2012 2 56. State income tax form 2012 2 55. State income tax form 2012 3 54. State income tax form 2012 3 94 63. State income tax form 2012 0 62. State income tax form 2012 1 61. State income tax form 2012 1 60. State income tax form 2012 1 59. State income tax form 2012 1 58. State income tax form 2012 2 57. State income tax form 2012 2 56. State income tax form 2012 2 55. State income tax form 2012 3 54. State income tax form 2012 3 95 63. State income tax form 2012 0 62. State income tax form 2012 1 61. State income tax form 2012 1 60. State income tax form 2012 1 59. State income tax form 2012 1 58. State income tax form 2012 2 57. State income tax form 2012 2 56. State income tax form 2012 2 55. State income tax form 2012 3 54. State income tax form 2012 3 96 63. State income tax form 2012 0 62. State income tax form 2012 1 61. State income tax form 2012 1 60. State income tax form 2012 1 59. State income tax form 2012 1 58. State income tax form 2012 2 57. State income tax form 2012 2 56. State income tax form 2012 2 55. State income tax form 2012 3 54. State income tax form 2012 3 97 63. State income tax form 2012 0 62. State income tax form 2012 1 61. State income tax form 2012 1 60. State income tax form 2012 1 59. State income tax form 2012 1 58. State income tax form 2012 2 57. State income tax form 2012 2 56. State income tax form 2012 2 55. State income tax form 2012 3 54. State income tax form 2012 3 98 63. State income tax form 2012 0 62. State income tax form 2012 1 61. State income tax form 2012 1 60. State income tax form 2012 1 59. State income tax form 2012 1 58. State income tax form 2012 2 57. State income tax form 2012 2 56. State income tax form 2012 2 55. State income tax form 2012 3 54. State income tax form 2012 3 99 63. State income tax form 2012 0 62. State income tax form 2012 1 61. State income tax form 2012 1 60. State income tax form 2012 1 59. State income tax form 2012 1 58. State income tax form 2012 2 57. State income tax form 2012 2 56. State income tax form 2012 2 55. State income tax form 2012 3 54. State income tax form 2012 3 Appendix C. State income tax form 2012 (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. State income tax form 2012 0 62. State income tax form 2012 1 61. State income tax form 2012 1 60. State income tax form 2012 1 59. State income tax form 2012 1 58. State income tax form 2012 2 57. State income tax form 2012 2 56. State income tax form 2012 2 55. State income tax form 2012 3 54. State income tax form 2012 3 101 63. State income tax form 2012 0 62. State income tax form 2012 1 61. State income tax form 2012 1 60. State income tax form 2012 1 59. State income tax form 2012 1 58. State income tax form 2012 2 57. State income tax form 2012 2 56. State income tax form 2012 2 55. State income tax form 2012 3 54. State income tax form 2012 3 102 63. State income tax form 2012 0 62. State income tax form 2012 1 61. State income tax form 2012 1 60. State income tax form 2012 1 59. State income tax form 2012 1 58. State income tax form 2012 2 57. State income tax form 2012 2 56. State income tax form 2012 2 55. State income tax form 2012 3 54. State income tax form 2012 3 103 63. State income tax form 2012 0 62. State income tax form 2012 1 61. State income tax form 2012 1 60. State income tax form 2012 1 59. State income tax form 2012 1 58. State income tax form 2012 2 57. State income tax form 2012 2 56. State income tax form 2012 2 55. State income tax form 2012 3 54. State income tax form 2012 3 104 63. State income tax form 2012 0 62. State income tax form 2012 1 61. State income tax form 2012 1 60. State income tax form 2012 1 59. State income tax form 2012 1 58. State income tax form 2012 2 57. State income tax form 2012 2 56. State income tax form 2012 2 55. State income tax form 2012 3 54. State income tax form 2012 3 105 63. State income tax form 2012 0 62. State income tax form 2012 1 61. State income tax form 2012 1 60. State income tax form 2012 1 59. State income tax form 2012 1 58. State income tax form 2012 2 57. State income tax form 2012 2 56. State income tax form 2012 2 55. State income tax form 2012 3 54. State income tax form 2012 3 106 63. State income tax form 2012 0 62. State income tax form 2012 1 61. State income tax form 2012 1 60. State income tax form 2012 1 59. State income tax form 2012 1 58. State income tax form 2012 2 57. State income tax form 2012 2 56. State income tax form 2012 2 55. State income tax form 2012 3 54. State income tax form 2012 3 107 63. State income tax form 2012 0 62. State income tax form 2012 1 61. State income tax form 2012 1 60. State income tax form 2012 1 59. State income tax form 2012 1 58. State income tax form 2012 2 57. State income tax form 2012 2 56. State income tax form 2012 2 55. State income tax form 2012 3 54. State income tax form 2012 3 108 63. State income tax form 2012 0 62. State income tax form 2012 1 61. State income tax form 2012 1 60. State income tax form 2012 1 59. State income tax form 2012 1 58. State income tax form 2012 2 57. State income tax form 2012 2 56. State income tax form 2012 2 55. State income tax form 2012 3 54. State income tax form 2012 3 109 63. State income tax form 2012 0 62. State income tax form 2012 1 61. State income tax form 2012 1 60. State income tax form 2012 1 59. State income tax form 2012 1 58. State income tax form 2012 2 57. State income tax form 2012 2 56. State income tax form 2012 2 55. State income tax form 2012 3 54. State income tax form 2012 3 110 63. State income tax form 2012 0 62. State income tax form 2012 1 61. State income tax form 2012 1 60. State income tax form 2012 1 59. State income tax form 2012 1 58. State income tax form 2012 2 57. State income tax form 2012 2 56. State income tax form 2012 2 55. State income tax form 2012 3 54. State income tax form 2012 3 111 63. State income tax form 2012 0 62. State income tax form 2012 1 61. State income tax form 2012 1 60. State income tax form 2012 1 59. State income tax form 2012 1 58. State income tax form 2012 2 57. State income tax form 2012 2 56. State income tax form 2012 2 55. State income tax form 2012 3 54. State income tax form 2012 3 112 63. State income tax form 2012 0 62. State income tax form 2012 1 61. State income tax form 2012 1 60. State income tax form 2012 1 59. State income tax form 2012 1 58. State income tax form 2012 2 57. State income tax form 2012 2 56. State income tax form 2012 2 55. State income tax form 2012 3 54. State income tax form 2012 3 113 63. State income tax form 2012 0 62. State income tax form 2012 1 61. State income tax form 2012 1 60. State income tax form 2012 1 59. State income tax form 2012 1 58. State income tax form 2012 2 57. State income tax form 2012 2 56. State income tax form 2012 2 55. State income tax form 2012 3 54. State income tax form 2012 3 114 63. State income tax form 2012 0 62. State income tax form 2012 1 61. State income tax form 2012 1 60. State income tax form 2012 1 59. State income tax form 2012 1 58. State income tax form 2012 2 57. State income tax form 2012 2 56. State income tax form 2012 2 55. State income tax form 2012 3 54. State income tax form 2012 3 115+ 63. State income tax form 2012 0 62. State income tax form 2012 1 61. State income tax form 2012 1 60. State income tax form 2012 1 59. State income tax form 2012 1 58. State income tax form 2012 2 57. State income tax form 2012 2 56. State income tax form 2012 2 55. State income tax form 2012 3 54. State income tax form 2012 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. State income tax form 2012 2 59. State income tax form 2012 7 59. State income tax form 2012 2 58. State income tax form 2012 8 58. State income tax form 2012 4 58. State income tax form 2012 0 57. State income tax form 2012 6 57. State income tax form 2012 3 57. State income tax form 2012 0 56. State income tax form 2012 7 31 59. State income tax form 2012 7 59. State income tax form 2012 2 58. State income tax form 2012 7 58. State income tax form 2012 2 57. State income tax form 2012 8 57. State income tax form 2012 4 57. State income tax form 2012 0 56. State income tax form 2012 6 56. State income tax form 2012 3 56. State income tax form 2012 0 32 59. State income tax form 2012 2 58. State income tax form 2012 7 58. State income tax form 2012 2 57. State income tax form 2012 7 57. State income tax form 2012 2 56. State income tax form 2012 8 56. State income tax form 2012 4 56. State income tax form 2012 0 55. State income tax form 2012 6 55. State income tax form 2012 3 33 58. State income tax form 2012 8 58. State income tax form 2012 2 57. State income tax form 2012 7 57. State income tax form 2012 2 56. State income tax form 2012 7 56. State income tax form 2012 2 55. State income tax form 2012 8 55. State income tax form 2012 4 55. State income tax form 2012 0 54. State income tax form 2012 7 34 58. State income tax form 2012 4 57. State income tax form 2012 8 57. State income tax form 2012 2 56. State income tax form 2012 7 56. State income tax form 2012 2 55. State income tax form 2012 7 55. State income tax form 2012 3 54. State income tax form 2012 8 54. State income tax form 2012 4 54. State income tax form 2012 0 35 58. State income tax form 2012 0 57. State income tax form 2012 4 56. State income tax form 2012 8 56. State income tax form 2012 2 55. State income tax form 2012 7 55. State income tax form 2012 2 54. State income tax form 2012 7 54. State income tax form 2012 3 53. State income tax form 2012 8 53. State income tax form 2012 4 36 57. State income tax form 2012 6 57. State income tax form 2012 0 56. State income tax form 2012 4 55. State income tax form 2012 8 55. State income tax form 2012 3 54. State income tax form 2012 7 54. State income tax form 2012 2 53. State income tax form 2012 7 53. State income tax form 2012 3 52. State income tax form 2012 8 37 57. State income tax form 2012 3 56. State income tax form 2012 6 56. State income tax form 2012 0 55. State income tax form 2012 4 54. State income tax form 2012 8 54. State income tax form 2012 3 53. State income tax form 2012 7 53. State income tax form 2012 2 52. State income tax form 2012 7 52. State income tax form 2012 3 38 57. State income tax form 2012 0 56. State income tax form 2012 3 55. State income tax form 2012 6 55. State income tax form 2012 0 54. State income tax form 2012 4 53. State income tax form 2012 8 53. State income tax form 2012 3 52. State income tax form 2012 7 52. State income tax form 2012 2 51. State income tax form 2012 7 39 56. State income tax form 2012 7 56. State income tax form 2012 0 55. State income tax form 2012 3 54. State income tax form 2012 7 54. State income tax form 2012 0 53. State income tax form 2012 4 52. State income tax form 2012 8 52. State income tax form 2012 3 51. State income tax form 2012 7 51. State income tax form 2012 2 40 56. State income tax form 2012 4 55. State income tax form 2012 7 55. State income tax form 2012 0 54. State income tax form 2012 3 53. State income tax form 2012 7 53. State income tax form 2012 0 52. State income tax form 2012 4 51. State income tax form 2012 8 51. State income tax form 2012 3 50. State income tax form 2012 8 41 56. State income tax form 2012 1 55. State income tax form 2012 4 54. State income tax form 2012 7 54. State income tax form 2012 0 53. State income tax form 2012 3 52. State income tax form 2012 7 52. State income tax form 2012 0 51. State income tax form 2012 4 50. State income tax form 2012 9 50. State income tax form 2012 3 42 55. State income tax form 2012 9 55. State income tax form 2012 2 54. State income tax form 2012 4 53. State income tax form 2012 7 53. State income tax form 2012 0 52. State income tax form 2012 3 51. State income tax form 2012 7 51. State income tax form 2012 1 50. State income tax form 2012 4 49. State income tax form 2012 9 43 55. State income tax form 2012 7 54. State income tax form 2012 9 54. State income tax form 2012 2 53. State income tax form 2012 4 52. State income tax form 2012 7 52. State income tax form 2012 0 51. State income tax form 2012 3 50. State income tax form 2012 7 50. State income tax form 2012 1 49. State income tax form 2012 5 44 55. State income tax form 2012 5 54. State income tax form 2012 7 53. State income tax form 2012 9 53. State income tax form 2012 2 52. State income tax form 2012 4 51. State income tax form 2012 7 51. State income tax form 2012 0 50. State income tax form 2012 4 49. State income tax form 2012 7 49. State income tax form 2012 1 45 55. State income tax form 2012 3 54. State income tax form 2012 5 53. State income tax form 2012 7 52. State income tax form 2012 9 52. State income tax form 2012 2 51. State income tax form 2012 5 50. State income tax form 2012 7 50. State income tax form 2012 0 49. State income tax form 2012 4 48. State income tax form 2012 7 46 55. State income tax form 2012 1 54. State income tax form 2012 3 53. State income tax form 2012 5 52. State income tax form 2012 7 52. State income tax form 2012 0 51. State income tax form 2012 2 50. State income tax form 2012 5 49. State income tax form 2012 8 49. State income tax form 2012 1 48. State income tax form 2012 4 47 55. State income tax form 2012 0 54. State income tax form 2012 1 53. State income tax form 2012 3 52. State income tax form 2012 5 51. State income tax form 2012 7 51. State income tax form 2012 0 50. State income tax form 2012 2 49. State income tax form 2012 5 48. State income tax form 2012 8 48. State income tax form 2012 1 48 54. State income tax form 2012 8 54. State income tax form 2012 0 53. State income tax form 2012 2 52. State income tax form 2012 3 51. State income tax form 2012 5 50. State income tax form 2012 8 50. State income tax form 2012 0 49. State income tax form 2012 2 48. State income tax form 2012 5 47. State income tax form 2012 8 Appendix C. State income tax form 2012 (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. State income tax form 2012 7 53. State income tax form 2012 8 53. State income tax form 2012 0 52. State income tax form 2012 2 51. State income tax form 2012 4 50. State income tax form 2012 6 49. State income tax form 2012 8 49. State income tax form 2012 0 48. State income tax form 2012 2 47. State income tax form 2012 5 50 54. State income tax form 2012 6 53. State income tax form 2012 7 52. State income tax form 2012 9 52. State income tax form 2012 0 51. State income tax form 2012 2 50. State income tax form 2012 4 49. State income tax form 2012 6 48. State income tax form 2012 8 48. State income tax form 2012 0 47. State income tax form 2012 3 51 54. State income tax form 2012 5 53. State income tax form 2012 6 52. State income tax form 2012 7 51. State income tax form 2012 9 51. State income tax form 2012 0 50. State income tax form 2012 2 49. State income tax form 2012 4 48. State income tax form 2012 6 47. State income tax form 2012 8 47. State income tax form 2012 0 52 54. State income tax form 2012 4 53. State income tax form 2012 5 52. State income tax form 2012 6 51. State income tax form 2012 7 50. State income tax form 2012 9 50. State income tax form 2012 0 49. State income tax form 2012 2 48. State income tax form 2012 4 47. State income tax form 2012 6 46. State income tax form 2012 8 53 54. State income tax form 2012 3 53. State income tax form 2012 4 52. State income tax form 2012 5 51. State income tax form 2012 6 50. State income tax form 2012 8 49. State income tax form 2012 9 49. State income tax form 2012 1 48. State income tax form 2012 2 47. State income tax form 2012 4 46. State income tax form 2012 6 54 54. State income tax form 2012 2 53. State income tax form 2012 3 52. State income tax form 2012 4 51. State income tax form 2012 5 50. State income tax form 2012 6 49. State income tax form 2012 8 48. State income tax form 2012 9 48. State income tax form 2012 1 47. State income tax form 2012 2 46. State income tax form 2012 4 55 54. State income tax form 2012 1 53. State income tax form 2012 2 52. State income tax form 2012 3 51. State income tax form 2012 4 50. State income tax form 2012 5 49. State income tax form 2012 7 48. State income tax form 2012 8 47. State income tax form 2012 9 47. State income tax form 2012 1 46. State income tax form 2012 3 56 54. State income tax form 2012 0 53. State income tax form 2012 1 52. State income tax form 2012 2 51. State income tax form 2012 3 50. State income tax form 2012 4 49. State income tax form 2012 5 48. State income tax form 2012 7 47. State income tax form 2012 8 47. State income tax form 2012 0 46. State income tax form 2012 1 57 54. State income tax form 2012 0 53. State income tax form 2012 0 52. State income tax form 2012 1 51. State income tax form 2012 2 50. State income tax form 2012 3 49. State income tax form 2012 4 48. State income tax form 2012 6 47. State income tax form 2012 7 46. State income tax form 2012 8 46. State income tax form 2012 0 58 53. State income tax form 2012 9 53. State income tax form 2012 0 52. State income tax form 2012 1 51. State income tax form 2012 2 50. State income tax form 2012 3 49. State income tax form 2012 4 48. State income tax form 2012 5 47. State income tax form 2012 6 46. State income tax form 2012 7 45. State income tax form 2012 8 59 53. State income tax form 2012 8 52. State income tax form 2012 9 52. State income tax form 2012 0 51. State income tax form 2012 1 50. State income tax form 2012 2 49. State income tax form 2012 3 48. State income tax form 2012 4 47. State income tax form 2012 5 46. State income tax form 2012 6 45. State income tax form 2012 7 60 53. State income tax form 2012 8 52. State income tax form 2012 9 51. State income tax form 2012 9 51. State income tax form 2012 0 50. State income tax form 2012 1 49. State income tax form 2012 2 48. State income tax form 2012 3 47. State income tax form 2012 4 46. State income tax form 2012 5 45. State income tax form 2012 6 61 53. State income tax form 2012 8 52. State income tax form 2012 8 51. State income tax form 2012 9 51. State income tax form 2012 0 50. State income tax form 2012 0 49. State income tax form 2012 1 48. State income tax form 2012 2 47. State income tax form 2012 3 46. State income tax form 2012 4 45. State income tax form 2012 5 62 53. State income tax form 2012 7 52. State income tax form 2012 8 51. State income tax form 2012 8 50. State income tax form 2012 9 50. State income tax form 2012 0 49. State income tax form 2012 1 48. State income tax form 2012 1 47. State income tax form 2012 2 46. State income tax form 2012 3 45. State income tax form 2012 4 63 53. State income tax form 2012 7 52. State income tax form 2012 7 51. State income tax form 2012 8 50. State income tax form 2012 9 49. State income tax form 2012 9 49. State income tax form 2012 0 48. State income tax form 2012 1 47. State income tax form 2012 2 46. State income tax form 2012 3 45. State income tax form 2012 3 64 53. State income tax form 2012 6 52. State income tax form 2012 7 51. State income tax form 2012 8 50. State income tax form 2012 8 49. State income tax form 2012 9 48. State income tax form 2012 9 48. State income tax form 2012 0 47. State income tax form 2012 1 46. State income tax form 2012 2 45. State income tax form 2012 3 65 53. State income tax form 2012 6 52. State income tax form 2012 7 51. State income tax form 2012 7 50. State income tax form 2012 8 49. State income tax form 2012 8 48. State income tax form 2012 9 48. State income tax form 2012 0 47. State income tax form 2012 0 46. State income tax form 2012 1 45. State income tax form 2012 2 66 53. State income tax form 2012 6 52. State income tax form 2012 6 51. State income tax form 2012 7 50. State income tax form 2012 7 49. State income tax form 2012 8 48. State income tax form 2012 9 47. State income tax form 2012 9 47. State income tax form 2012 0 46. State income tax form 2012 1 45. State income tax form 2012 1 67 53. State income tax form 2012 6 52. State income tax form 2012 6 51. State income tax form 2012 7 50. State income tax form 2012 7 49. State income tax form 2012 8 48. State income tax form 2012 8 47. State income tax form 2012 9 46. State income tax form 2012 9 46. State income tax form 2012 0 45. State income tax form 2012 1 68 53. State income tax form 2012 5 52. State income tax form 2012 6 51. State income tax form 2012 6 50. State income tax form 2012 7 49. State income tax form 2012 7 48. State income tax form 2012 8 47. State income tax form 2012 8 46. State income tax form 2012 9 46. State income tax form 2012 0 45. State income tax form 2012 0 69 53. State income tax form 2012 5 52. State income tax form 2012 6 51. State income tax form 2012 6 50. State income tax form 2012 6 49. State income tax form 2012 7 48. State income tax form 2012 7 47. State income tax form 2012 8 46. State income tax form 2012 9 45. State income tax form 2012 9 45. State income tax form 2012 0 70 53. State income tax form 2012 5 52. State income tax form 2012 5 51. State income tax form 2012 6 50. State income tax form 2012 6 49. State income tax form 2012 7 48. State income tax form 2012 7 47. State income tax form 2012 8 46. State income tax form 2012 8 45. State income tax form 2012 9 44. State income tax form 2012 9 71 53. State income tax form 2012 5 52. State income tax form 2012 5 51. State income tax form 2012 6 50. State income tax form 2012 6 49. State income tax form 2012 6 48. State income tax form 2012 7 47. State income tax form 2012 7 46. State income tax form 2012 8 45. State income tax form 2012 9 44. State income tax form 2012 9 72 53. State income tax form 2012 5 52. State income tax form 2012 5 51. State income tax form 2012 5 50. State income tax form 2012 6 49. State income tax form 2012 6 48. State income tax form 2012 7 47. State income tax form 2012 7 46. State income tax form 2012 8 45. State income tax form 2012 8 44. State income tax form 2012 9 73 53. State income tax form 2012 4 52. State income tax form 2012 5 51. State income tax form 2012 5 50. State income tax form 2012 6 49. State income tax form 2012 6 48. State income tax form 2012 6 47. State income tax form 2012 7 46. State income tax form 2012 7 45. State income tax form 2012 8 44. State income tax form 2012 8 74 53. State income tax form 2012 4 52. State income tax form 2012 5 51. State income tax form 2012 5 50. State income tax form 2012 5 49. State income tax form 2012 6 48. State income tax form 2012 6 47. State income tax form 2012 7 46. State income tax form 2012 7 45. State income tax form 2012 8 44. State income tax form 2012 8 75 53. State income tax form 2012 4 52. State income tax form 2012 5 51. State income tax form 2012 5 50. State income tax form 2012 5 49. State income tax form 2012 6 48. State income tax form 2012 6 47. State income tax form 2012 7 46. State income tax form 2012 7 45. State income tax form 2012 7 44. State income tax form 2012 8 76 53. State income tax form 2012 4 52. State income tax form 2012 4 51. State income tax form 2012 5 50. State income tax form 2012 5 49. State income tax form 2012 6 48. State income tax form 2012 6 47. State income tax form 2012 6 46. State income tax form 2012 7 45. State income tax form 2012 7 44. State income tax form 2012 8 77 53. State income tax form 2012 4 52. State income tax form 2012 4 51. State income tax form 2012 5 50. State income tax form 2012 5 49. State income tax form 2012 5 48. State income tax form 2012 6 47. State income tax form 2012 6 46. State income tax form 2012 7 45. State income tax form 2012 7 44. State income tax form 2012 8 78 53. State income tax form 2012 4 52. State income tax form 2012 4 51. State income tax form 2012 5 50. State income tax form 2012 5 49. State income tax form 2012 5 48. State income tax form 2012 6 47. State income tax form 2012 6 46. State income tax form 2012 6 45. State income tax form 2012 7 44. State income tax form 2012 7 79 53. State income tax form 2012 4 52. State income tax form 2012 4 51. State income tax form 2012 5 50. State income tax form 2012 5 49. State income tax form 2012 5 48. State income tax form 2012 6 47. State income tax form 2012 6 46. State income tax form 2012 6 45. State income tax form 2012 7 44. State income tax form 2012 7 80 53. State income tax form 2012 4 52. State income tax form 2012 4 51. State income tax form 2012 4 50. State income tax form 2012 5 49. State income tax form 2012 5 48. State income tax form 2012 5 47. State income tax form 2012 6 46. State income tax form 2012 6 45. State income tax form 2012 7 44. State income tax form 2012 7 81 53. State income tax form 2012 4 52. State income tax form 2012 4 51. State income tax form 2012 4 50. State income tax form 2012 5 49. State income tax form 2012 5 48. State income tax form 2012 5 47. State income tax form 2012 6 46. State income tax form 2012 6 45. State income tax form 2012 7 44. State income tax form 2012 7 82 53. State income tax form 2012 4 52. State income tax form 2012 4 51. State income tax form 2012 4 50. State income tax form 2012 5 49. State income tax form 2012 5 48. State income tax form 2012 5 47. State income tax form 2012 6 46. State income tax form 2012 6 45. State income tax form 2012 6 44. State income tax form 2012 7 83 53. State income tax form 2012 4 52. State income tax form 2012 4 51. State income tax form 2012 4 50. State income tax form 2012 5 49. State income tax form 2012 5 48. State income tax form 2012 5 47. State income tax form 2012 6 46. State income tax form 2012 6 45. State income tax form 2012 6 44. State income tax form 2012 7 84 53. State income tax form 2012 4 52. State income tax form 2012 4 51. State income tax form 2012 4 50. State income tax form 2012 5 49. State income tax form 2012 5 48. State income tax form 2012 5 47. State income tax form 2012 6 46. State income tax form 2012 6 45. State income tax form 2012 6 44. State income tax form 2012 7 85 53. State income tax form 2012 3 52. State income tax form 2012 4 51. State income tax form 2012 4 50. State income tax form 2012 4 49. State income tax form 2012 5 48. State income tax form 2012 5 47. State income tax form 2012 5 46. State income tax form 2012 6 45. State income tax form 2012 6 44. State income tax form 2012 7 86 53. State income tax form 2012 3 52. State income tax form 2012 4 51. State income tax form 2012 4 50. State income tax form 2012 4 49. State income tax form 2012 5 48. State income tax form 2012 5 47. State income tax form 2012 5 46. State income tax form 2012 6 45. State income tax form 2012 6 44. State income tax form 2012 6 87 53. State income tax form 2012 3 52. State income tax form 2012 4 51. State income tax form 2012 4 50. State income tax form 2012 4 49. State income tax form 2012 5 48. State income tax form 2012 5 47. State income tax form 2012 5 46. State income tax form 2012 6 45. State income tax form 2012 6 44. State income tax form 2012 6 88 53. State income tax form 2012 3 52. State income tax form 2012 4 51. State income tax form 2012 4 50. State income tax form 2012 4 49. State income tax form 2012 5 48. State income tax form 2012 5 47. State income tax form 2012 5 46. State income tax form 2012 6 45. State income tax form 2012 6 44. State income tax form 2012 6 Appendix C. State income tax form 2012 (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. State income tax form 2012 3 52. State income tax form 2012 4 51. State income tax form 2012 4 50. State income tax form 2012 4 49. State income tax form 2012 5 48. State income tax form 2012 5 47. State income tax form 2012 5 46. State income tax form 2012 6 45. State income tax form 2012 6 44. State income tax form 2012 6 90 53. State income tax form 2012 3 52. State income tax form 2012 4 51. State income tax form 2012 4 50. State income tax form 2012 4 49. State income tax form 2012 5 48. State income tax form 2012 5 47. State income tax form 2012 5 46. State income tax form 2012 6 45. State income tax form 2012 6 44. State income tax form 2012 6 91 53. State income tax form 2012 3 52. State income tax form 2012 4 51. State income tax form 2012 4 50. State income tax form 2012 4 49. State income tax form 2012 5 48. State income tax form 2012 5 47. State income tax form 2012 5 46. State income tax form 2012 6 45. State income tax form 2012 6 44. State income tax form 2012 6 92 53. State income tax form 2012 3 52. State income tax form 2012 4 51. State income tax form 2012 4 50. State income tax form 2012 4 49. State income tax form 2012 5 48. State income tax form 2012 5 47. State income tax form 2012 5 46. State income tax form 2012 6 45. State income tax form 2012 6 44. State income tax form 2012 6 93 53. State income tax form 2012 3 52. State income tax form 2012 4 51. State income tax form 2012 4 50. State income tax form 2012 4 49. State income tax form 2012 5 48. State income tax form 2012 5 47. State income tax form 2012 5 46. State income tax form 2012 6 45. State income tax form 2012 6 44. State income tax form 2012 6 94 53. State income tax form 2012 3 52. State income tax form 2012 4 51. State income tax form 2012 4 50. State income tax form 2012 4 49. State income tax form 2012 5 48. State income tax form 2012 5 47. State income tax form 2012 5 46. State income tax form 2012 6 45. State income tax form 2012 6 44. State income tax form 2012 6 95 53. State income tax form 2012 3 52. State income tax form 2012 4 51. State income tax form 2012 4 50. State income tax form 2012 4 49. State income tax form 2012 5 48. State income tax form 2012 5 47. State income tax form 2012 5 46. State income tax form 2012 5 45. State income tax form 2012 6 44. State income tax form 2012 6 96 53. State income tax form 2012 3 52. State income tax form 2012 4 51. State income tax form 2012 4 50. State income tax form 2012 4 49. State income tax form 2012 5 48. State income tax form 2012 5 47. State income tax form 2012 5 46. State income tax form 2012 5 45. State income tax form 2012 6 44. State income tax form 2012 6 97 53. State income tax form 2012 3 52. State income tax form 2012 4 51. State income tax form 2012 4 50. State income tax form 2012 4 49. State income tax form 2012 5 48. State income tax form 2012 5 47. State income tax form 2012 5 46. State income tax form 2012 5 45. State income tax form 2012 6 44. State income tax form 2012 6 98 53. State income tax form 2012 3 52. State income tax form 2012 4 51. State income tax form 2012 4 50. State income tax form 2012 4 49. State income tax form 2012 5 48. State income tax form 2012 5 47. State income tax form 2012 5 46. State income tax form 2012 5 45. State income tax form 2012 6 44. State income tax form 2012 6 99 53. State income tax form 2012 3 52. State income tax form 2012 4 51. State income tax form 2012 4 50. State income tax form 2012 4 49. State income tax form 2012 5 48. State income tax form 2012 5 47. State income tax form 2012 5 46. State income tax form 2012 5 45. State income tax form 2012 6 44. State income tax form 2012 6 100 53. State income tax form 2012 3 52. State income tax form 2012 4 51. State income tax form 2012 4 50. State income tax form 2012 4 49. State income tax form 2012 5 48. State income tax form 2012 5 47. State income tax form 2012 5 46. State income tax form 2012 5 45. State income tax form 2012 6 44. State income tax form 2012 6 101 53. State income tax form 2012 3 52. State income tax form 2012 4 51. State income tax form 2012 4 50. State income tax form 2012 4 49. State income tax form 2012 5 48. State income tax form 2012 5 47. State income tax form 2012 5 46. State income tax form 2012 5 45. State income tax form 2012 6 44. State income tax form 2012 6 102 53. State income tax form 2012 3 52. State income tax form 2012 4 51. State income tax form 2012 4 50. State income tax form 2012 4 49. State income tax form 2012 5 48. State income tax form 2012 5 47. State income tax form 2012 5 46. State income tax form 2012 5 45. State income tax form 2012 6 44. State income tax form 2012 6 103 53. State income tax form 2012 3 52. State income tax form 2012 4 51. State income tax form 2012 4 50. State income tax form 2012 4 49. State income tax form 2012 5 48. State income tax form 2012 5 47. State income tax form 2012 5 46. State income tax form 2012 5 45. State income tax form 2012 6 44. State income tax form 2012 6 104 53. State income tax form 2012 3 52. State income tax form 2012 4 51. State income tax form 2012 4 50. State income tax form 2012 4 49. State income tax form 2012 5 48. State income tax form 2012 5 47. State income tax form 2012 5 46. State income tax form 2012 5 45. State income tax form 2012 6 44. State income tax form 2012 6 105 53. State income tax form 2012 3 52. State income tax form 2012 4 51. State income tax form 2012 4 50. State income tax form 2012 4 49. State income tax form 2012 4 48. State income tax form 2012 5 47. State income tax form 2012 5 46. State income tax form 2012 5 45. State income tax form 2012 6 44. State income tax form 2012 6 106 53. State income tax form 2012 3 52. State income tax form 2012 4 51. State income tax form 2012 4 50. State income tax form 2012 4 49. State income tax form 2012 4 48. State income tax form 2012 5 47. State income tax form 2012 5 46. State income tax form 2012 5 45. State income tax form 2012 6 44. State income tax form 2012 6 107 53. State income tax form 2012 3 52. State income tax form 2012 4 51. State income tax form 2012 4 50. State income tax form 2012 4 49. State income tax form 2012 4 48. State income tax form 2012 5 47. State income tax form 2012 5 46. State income tax form 2012 5 45. State income tax form 2012 6 44. State income tax form 2012 6 108 53. State income tax form 2012 3 52. State income tax form 2012 4 51. State income tax form 2012 4 50. State income tax form 2012 4 49. State income tax form 2012 4 48. State income tax form 2012 5 47. State income tax form 2012 5 46. State income tax form 2012 5 45. State income tax form 2012 6 44. State income tax form 2012 6 109 53. State income tax form 2012 3 52. State income tax form 2012 4 51. State income tax form 2012 4 50. State income tax form 2012 4 49. State income tax form 2012 4 48. State income tax form 2012 5 47. State income tax form 2012 5 46. State income tax form 2012 5 45. State income tax form 2012 6 44. State income tax form 2012 6 110 53. State income tax form 2012 3 52. State income tax form 2012 4 51. State income tax form 2012 4 50. State income tax form 2012 4 49. State income tax form 2012 4 48. State income tax form 2012 5 47. State income tax form 2012 5 46. State income tax form 2012 5 45. State income tax form 2012 6 44. State income tax form 2012 6 111 53. State income tax form 2012 3 52. State income tax form 2012 4 51. State income tax form 2012 4 50. State income tax form 2012 4 49. State income tax form 2012 4 48. State income tax form 2012 5 47. State income tax form 2012 5 46. State income tax form 2012 5 45. State income tax form 2012 6 44. State income tax form 2012 6 112 53. State income tax form 2012 3 52. State income tax form 2012 4 51. State income tax form 2012 4 50. State income tax form 2012 4 49. State income tax form 2012 4 48. State income tax form 2012 5 47. State income tax form 2012 5 46. State income tax form 2012 5 45. State income tax form 2012 6 44. State income tax form 2012 6 113 53. State income tax form 2012 3 52. State income tax form 2012 4 51. State income tax form 2012 4 50. State income tax form 2012 4 49. State income tax form 2012 4 48. State income tax form 2012 5 47. State income tax form 2012 5 46. State income tax form 2012 5 45. State income tax form 2012 6 44. State income tax form 2012 6 114 53. State income tax form 2012 3 52. State income tax form 2012 4 51. State income tax form 2012 4 50. State income tax form 2012 4 49. State income tax form 2012 4 48. State income tax form 2012 5 47. State income tax form 2012 5 46. State income tax form 2012 5 45. State income tax form 2012 6 44. State income tax form 2012 6 115+ 53. State income tax form 2012 3 52. State income tax form 2012 4 51. State income tax form 2012 4 50. State income tax form 2012 4 49. State income tax form 2012 4 48. State income tax form 2012 5 47. State income tax form 2012 5 46. State income tax form 2012 5 45. State income tax form 2012 6 44. State income tax form 2012 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. State income tax form 2012 2 49. State income tax form 2012 8 49. State income tax form 2012 3 48. State income tax form 2012 9 48. State income tax form 2012 5 48. State income tax form 2012 1 47. State income tax form 2012 7 47. State income tax form 2012 4 47. State income tax form 2012 1 46. State income tax form 2012 8 41 49. State income tax form 2012 8 49. State income tax form 2012 3 48. State income tax form 2012 8 48. State income tax form 2012 3 47. State income tax form 2012 9 47. State income tax form 2012 5 47. State income tax form 2012 1 46. State income tax form 2012 7 46. State income tax form 2012 4 46. State income tax form 2012 1 42 49. State income tax form 2012 3 48. State income tax form 2012 8 48. State income tax form 2012 3 47. State income tax form 2012 8 47. State income tax form 2012 3 46. State income tax form 2012 9 46. State income tax form 2012 5 46. State income tax form 2012 1 45. State income tax form 2012 8 45. State income tax form 2012 4 43 48. State income tax form 2012 9 48. State income tax form 2012 3 47. State income tax form 2012 8 47. State income tax form 2012 3 46. State income tax form 2012 8 46. State income tax form 2012 3 45. State income tax form 2012 9 45. State income tax form 2012 5 45. State income tax form 2012 1 44. State income tax form 2012 8 44 48. State income tax form 2012 5 47. State income tax form 2012 9 47. State income tax form 2012 3 46. State income tax form 2012 8 46. State income tax form 2012 3 45. State income tax form 2012 8 45. State income tax form 2012 4 44. State income tax form 2012 9 44. State income tax form 2012 5 44. State income tax form 2012 2 45 48. State income tax form 2012 1 47. State income tax form 2012 5 46. State income tax form 2012 9 46. State income tax form 2012 3 45. State income tax form 2012 8 45. State income tax form 2012 3 44. State income tax form 2012 8 44. State income tax form 2012 4 44. State income tax form 2012 0 43. State income tax form 2012 6 46 47. State income tax form 2012 7 47. State income tax form 2012 1 46. State income tax form 2012 5 45. State income tax form 2012 9 45. State income tax form 2012 4 44. State income tax form 2012 8 44. State income tax form 2012 3 43. State income tax form 2012 9 43. State income tax form 2012 4 43. State income tax form 2012 0 47 47. State income tax form 2012 4 46. State income tax form 2012 7 46. State income tax form 2012 1 45. State income tax form 2012 5 44. State income tax form 2012 9 44. State income tax form 2012 4 43. State income tax form 2012 9 43. State income tax form 2012 4 42. State income tax form 2012 9 42. State income tax form 2012 4 Appendix C. State income tax form 2012 (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. State income tax form 2012 1 46. State income tax form 2012 4 45. State income tax form 2012 8 45. State income tax form 2012 1 44. State income tax form 2012 5 44. State income tax form 2012 0 43. State income tax form 2012 4 42. State income tax form 2012 9 42. State income tax form 2012 4 41. State income tax form 2012 9 49 46. State income tax form 2012 8 46. State income tax form 2012 1 45. State income tax form 2012 4 44. State income tax form 2012 8 44. State income tax form 2012 2 43. State income tax form 2012 6 43. State income tax form 2012 0 42. State income tax form 2012 4 41. State income tax form 2012 9 41. State income tax form 2012 4 50 46. State income tax form 2012 5 45. State income tax form 2012 8 45. State income tax form 2012 1 44. State income tax form 2012 4 43. State income tax form 2012 8 43. State income tax form 2012 2 42. State income tax form 2012 6 42. State income tax form 2012 0 41. State income tax form 2012 5 40. State income tax form 2012 9 51 46. State income tax form 2012 3 45. State income tax form 2012 5 44. State income tax form 2012 8 44. State income tax form 2012 1 43. State income tax form 2012 5 42. State income tax form 2012 8 42. State income tax form 2012 2 41. State income tax form 2012 6 41. State income tax form 2012 0 40. State income tax form 2012 5 52 46. State income tax form 2012 0 45. State income tax form 2012 3 44. State income tax form 2012 6 43. State income tax form 2012 8 43. State income tax form 2012 2 42. State income tax form 2012 5 41. State income tax form 2012 8 41. State income tax form 2012 2 40. State income tax form 2012 6 40. State income tax form 2012 1 53 45. State income tax form 2012 8 45. State income tax form 2012 1 44. State income tax form 2012 3 43. State income tax form 2012 6 42. State income tax form 2012 9 42. State income tax form 2012 2 41. State income tax form 2012 5 40. State income tax form 2012 9 40. State income tax form 2012 3 39. State income tax form 2012 7 54 45. State income tax form 2012 6 44. State income tax form 2012 8 44. State income tax form 2012 1 43. State income tax form 2012 3 42. State income tax form 2012 6 41. State income tax form 2012 9 41. State income tax form 2012 2 40. State income tax form 2012 5 39. State income tax form 2012 9 39. State income tax form 2012 3 55 45. State income tax form 2012 5 44. State income tax form 2012 7 43. State income tax form 2012 9 43. State income tax form 2012 1 42. State income tax form 2012 4 41. State income tax form 2012 6 40. State income tax form 2012 9 40. State income tax form 2012 2 39. State income tax form 2012 6 38. State income tax form 2012 9 56 45. State income tax form 2012 3 44. State income tax form 2012 5 43. State income tax form 2012 7 42. State income tax form 2012 9 42. State income tax form 2012 1 41. State income tax form 2012 4 40. State income tax form 2012 7 40. State income tax form 2012 0 39. State income tax form 2012 3 38. State income tax form 2012 6 57 45. State income tax form 2012 1 44. State income tax form 2012 3 43. State income tax form 2012 5 42. State income tax form 2012 7 41. State income tax form 2012 9 41. State income tax form 2012 2 40. State income tax form 2012 4 39. State income tax form 2012 7 39. State income tax form 2012 0 38. State income tax form 2012 3 58 45. State income tax form 2012 0 44. State income tax form 2012 2 43. State income tax form 2012 3 42. State income tax form 2012 5 41. State income tax form 2012 7 40. State income tax form 2012 9 40. State income tax form 2012 2 39. State income tax form 2012 4 38. State income tax form 2012 7 38. State income tax form 2012 0 59 44. State income tax form 2012 9 44. State income tax form 2012 0 43. State income tax form 2012 2 42. State income tax form 2012 4 41. State income tax form 2012 5 40. State income tax form 2012 7 40. State income tax form 2012 0 39. State income tax form 2012 2 38. State income tax form 2012 5 37. State income tax form 2012 8 60 44. State income tax form 2012 7 43. State income tax form 2012 9 43. State income tax form 2012 0 42. State income tax form 2012 2 41. State income tax form 2012 4 40. State income tax form 2012 6 39. State income tax form 2012 8 39. State income tax form 2012 0 38. State income tax form 2012 2 37. State income tax form 2012 5 61 44. State income tax form 2012 6 43. State income tax form 2012 8 42. State income tax form 2012 9 42. State income tax form 2012 1 41. State income tax form 2012 2 40. State income tax form 2012 4 39. State income tax form 2012 6 38. State income tax form 2012 8 38. State income tax form 2012 0 37. State income tax form 2012 3 62 44. State income tax form 2012 5 43. State income tax form 2012 7 42. State income tax form 2012 8 41. State income tax form 2012 9 41. State income tax form 2012 1 40. State income tax form 2012 3 39. State income tax form 2012 4 38. State income tax form 2012 6 37. State income tax form 2012 8 37. State income tax form 2012 1 63 44. State income tax form 2012 5 43. State income tax form 2012 6 42. State income tax form 2012 7 41. State income tax form 2012 8 41. State income tax form 2012 0 40. State income tax form 2012 1 39. State income tax form 2012 3 38. State income tax form 2012 5 37. State income tax form 2012 7 36. State income tax form 2012 9 64 44. State income tax form 2012 4 43. State income tax form 2012 5 42. State income tax form 2012 6 41. State income tax form 2012 7 40. State income tax form 2012 8 40. State income tax form 2012 0 39. State income tax form 2012 2 38. State income tax form 2012 3 37. State income tax form 2012 5 36. State income tax form 2012 7 65 44. State income tax form 2012 3 43. State income tax form 2012 4 42. State income tax form 2012 5 41. State income tax form 2012 6 40. State income tax form 2012 7 39. State income tax form 2012 9 39. State income tax form 2012 0 38. State income tax form 2012 2 37. State income tax form 2012 4 36. State income tax form 2012 6 66 44. State income tax form 2012 2 43. State income tax form 2012 3 42. State income tax form 2012 4 41. State income tax form 2012 5 40. State income tax form 2012 6 39. State income tax form 2012 8 38. State income tax form 2012 9 38. State income tax form 2012 1 37. State income tax form 2012 2 36. State income tax form 2012 4 67 44. State income tax form 2012 2 43. State income tax form 2012 3 42. State income tax form 2012 3 41. State income tax form 2012 4 40. State income tax form 2012 6 39. State income tax form 2012 7 38. State income tax form 2012 8 38. State income tax form 2012 0 37. State income tax form 2012 1 36. State income tax form 2012 3 68 44. State income tax form 2012 1 43. State income tax form 2012 2 42. State income tax form 2012 3 41. State income tax form 2012 4 40. State income tax form 2012 5 39. State income tax form 2012 6 38. State income tax form 2012 7 37. State income tax form 2012 9 37. State income tax form 2012 0 36. State income tax form 2012 2 69 44. State income tax form 2012 1 43. State income tax form 2012 1 42. State income tax form 2012 2 41. State income tax form 2012 3 40. State income tax form 2012 4 39. State income tax form 2012 5 38. State income tax form 2012 6 37. State income tax form 2012 8 36. State income tax form 2012 9 36. State income tax form 2012 0 70 44. State income tax form 2012 0 43. State income tax form 2012 1 42. State income tax form 2012 2 41. State income tax form 2012 3 40. State income tax form 2012 3 39. State income tax form 2012 4 38. State income tax form 2012 6 37. State income tax form 2012 7 36. State income tax form 2012 8 35. State income tax form 2012 9 71 44. State income tax form 2012 0 43. State income tax form 2012 0 42. State income tax form 2012 1 41. State income tax form 2012 2 40. State income tax form 2012 3 39. State income tax form 2012 4 38. State income tax form 2012 5 37. State income tax form 2012 6 36. State income tax form 2012 7 35. State income tax form 2012 9 72 43. State income tax form 2012 9 43. State income tax form 2012 0 42. State income tax form 2012 1 41. State income tax form 2012 1 40. State income tax form 2012 2 39. State income tax form 2012 3 38. State income tax form 2012 4 37. State income tax form 2012 5 36. State income tax form 2012 6 35. State income tax form 2012 8 73 43. State income tax form 2012 9 43. State income tax form 2012 0 42. State income tax form 2012 0 41. State income tax form 2012 1 40. State income tax form 2012 2 39. State income tax form 2012 3 38. State income tax form 2012 4 37. State income tax form 2012 5 36. State income tax form 2012 6 35. State income tax form 2012 7 74 43. State income tax form 2012 9 42. State income tax form 2012 9 42. State income tax form 2012 0 41. State income tax form 2012 1 40. State income tax form 2012 1 39. State income tax form 2012 2 38. State income tax form 2012 3 37. State income tax form 2012 4 36. State income tax form 2012 5 35. State income tax form 2012 6 75 43. State income tax form 2012 8 42. State income tax form 2012 9 42. State income tax form 2012 0 41. State income tax form 2012 0 40. State income tax form 2012 1 39. State income tax form 2012 2 38. State income tax form 2012 3 37. State income tax form 2012 4 36. State income tax form 2012 5 35. State income tax form 2012 6 76 43. State income tax form 2012 8 42. State income tax form 2012 9 41. State income tax form 2012 9 41. State income tax form 2012 0 40. State income tax form 2012 1 39. State income tax form 2012 1 38. State income tax form 2012 2 37. State income tax form 2012 3 36. State income tax form 2012 4 35. State income tax form 2012 5 77 43. State income tax form 2012 8 42. State income tax form 2012 9 41. State income tax form 2012 9 41. State income tax form 2012 0 40. State income tax form 2012 0 39. State income tax form 2012 1 38. State income tax form 2012 2 37. State income tax form 2012 3 36. State income tax form 2012 4 35. State income tax form 2012 5 78 43. State income tax form 2012 8 42. State income tax form 2012 8 41. State income tax form 2012 9 40. State income tax form 2012 9 40. State income tax form 2012 0 39. State income tax form 2012 1 38. State income tax form 2012 2 37. State income tax form 2012 2 36. State income tax form 2012 3 35. State income tax form 2012 4 79 43. State income tax form 2012 8 42. State income tax form 2012 8 41. State income tax form 2012 9 40. State income tax form 2012 9 40. State income tax form 2012 0 39. State income tax form 2012 1 38. State income tax form 2012 1 37. State income tax form 2012 2 36. State income tax form 2012 3 35. State income tax form 2012 4 80 43. State income tax form 2012 7 42. State income tax form 2012 8 41. State income tax form 2012 8 40. State income tax form 2012 9 40. State income tax form 2012 0 39. State income tax form 2012 0 38. State income tax form 2012 1 37. State income tax form 2012 2 36. State income tax form 2012 3 35. State income tax form 2012 4 81 43. State income tax form 2012 7 42. State income tax form 2012 8 41. State income tax form 2012 8 40. State income tax form 2012 9 39. State income tax form 2012 9 39. State income tax form 2012 0 38. State income tax form 2012 1 37. State income tax form 2012 2 36. State income tax form 2012 2 35. State income tax form 2012 3 82 43. State income tax form 2012 7 42. State income tax form 2012 8 41. State income tax form 2012 8 40. State income tax form 2012 9 39. State income tax form 2012 9 39. State income tax form 2012 0 38. State income tax form 2012 1 37. State income tax form 2012 1 36. State income tax form 2012 2 35. State income tax form 2012 3 83 43. State income tax form 2012 7 42. State income tax form 2012 8 41. State income tax form 2012 8 40. State income tax form 2012 9 39. State income tax form 2012 9 39. State income tax form 2012 0 38. State income tax form 2012 0 37. State income tax form 2012 1 36. State income tax form 2012 2 35. State income tax form 2012 3 84 43. State income tax form 2012 7 42. State income tax form 2012 7 41. State income tax form 2012 8 40. State income tax form 2012 8 39. State income tax form 2012 9 39. State income tax form 2012 0 38. State income tax form 2012 0 37. State income tax form 2012 1 36. State income tax form 2012 2 35. State income tax form 2012 3 85 43. State income tax form 2012 7 42. State income tax form 2012 7 41. State income tax form 2012 8 40. State income tax form 2012 8 39. State income tax form 2012 9 38. State income tax form 2012 9 38. State income tax form 2012 0 37. State income tax form 2012 1 36. State income tax form 2012 2 35. State income tax form 2012 2 86 43. State income tax form 2012 7 42. State income tax form 2012 7 41. State income tax form 2012 8 40. State income tax form 2012 8 39. State income tax form 2012 9 38. State income tax form 2012 9 38. State income tax form 2012 0 37. State income tax form 2012 1 36. State income tax form 2012 1 35. State income tax form 2012 2 87 43. State income tax form 2012 7 42. State income tax form 2012 7 41. State income tax form 2012 8 40. State income tax form 2012 8 39. State income tax form 2012 9 38. State income tax form 2012 9 38. State income tax form 2012 0 37. State income tax form 2012 0 36. State income tax form 2012 1 35. State income tax form 2012 2 Appendix C. State income tax form 2012 (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. State income tax form 2012 7 42. State income tax form 2012 7 41. State income tax form 2012 8 40. State income tax form 2012 8 39. State income tax form 2012 9 38. State income tax form 2012 9 38. State income tax form 2012 0 37. State income tax form 2012 0 36. State income tax form 2012 1 35. State income tax form 2012 2 89 43. State income tax form 2012 7 42. State income tax form 2012 7 41. State income tax form 2012 7 40. State income tax form 2012 8 39. State income tax form 2012 8 38. State income tax form 2012 9 38. State income tax form 2012 0 37. State income tax form 2012 0 36. State income tax form 2012 1 35. State income tax form 2012 2 90 43. State income tax form 2012 7 42. State income tax form 2012 7 41. State income tax form 2012 7 40. State income tax form 2012 8 39. State income tax form 2012 8 38. State income tax form 2012 9 38. State income tax form 2012 0 37. State income tax form 2012 0 36. State income tax form 2012 1 35. State income tax form 2012 2 91 43. State income tax form 2012 7 42. State income tax form 2012 7 41. State income tax form 2012 7 40. State income tax form 2012 8 39. State income tax form 2012 8 38. State income tax form 2012 9 37. State income tax form 2012 9 37. State income tax form 2012 0 36. State income tax form 2012 1 35. State income tax form 2012 2 92 43. State income tax form 2012 7 42. State income tax form 2012 7 41. State income tax form 2012 7 40. State income tax form 2012 8 39. State income tax form 2012 8 38. State income tax form 2012 9 37. State income tax form 2012 9 37. State income tax form 2012 0 36. State income tax form 2012 1 35. State income tax form 2012 1 93 43. State income tax form 2012 7 42. State income tax form 2012 7 41. State income tax form 2012 7 40. State income tax form 2012 8 39. State income tax form 2012 8 38. State income tax form 2012 9 37. State income tax form 2012 9 37. State income tax form 2012 0 36. State income tax form 2012 1 35. State income tax form 2012 1 94 43. State income tax form 2012 7 42. State income tax form 2012 7 41. State income tax form 2012 7 40. State income tax form 2012 8 39. State income tax form 2012 8 38. State income tax form 2012 9 37. State income tax form 2012 9 37. State income tax form 2012 0 36. State income tax form 2012 1 35. State income tax form 2012 1 95 43. State income tax form 2012 6 42. State income tax form 2012 7 41. State income tax form 2012 7 40. State income tax form 2012 8 39. State income tax form 2012 8 38. State income tax form 2012 9 37. State income tax form 2012 9 37. State income tax form 2012 0 36. State income tax form 2012 1 35. State income tax form 2012 1 96 43. State income tax form 2012 6 42. State income tax form 2012 7 41. State income tax form 2012 7 40. State income tax form 2012 8 39. State income tax form 2012 8 38. State income tax form 2012 9 37. State income tax form 2012 9 37. State income tax form 2012 0 36. State income tax form 2012 1 35. State income tax form 2012 1 97 43. State income tax form 2012 6 42. State income tax form 2012 7 41. State income tax form 2012 7 40. State income tax form 2012 8 39. State income tax form 2012 8 38. State income tax form 2012 9 37. State income tax form 2012 9 37. State income tax form 2012 0 36. State income tax form 2012 1 35. State income tax form 2012 1 98 43. State income tax form 2012 6 42. State income tax form 2012 7 41. State income tax form 2012 7 40. State income tax form 2012 8 39. State income tax form 2012 8 38. State income tax form 2012 9 37. State income tax form 2012 9 37. State income tax form 2012 0 36. State income tax form 2012 0 35. State income tax form 2012 1 99 43. State income tax form 2012 6 42. State income tax form 2012 7 41. State income tax form 2012 7 40. State income tax form 2012 8 39. State income tax form 2012 8 38. State income tax form 2012 9 37. State income tax form 2012 9 37. State income tax form 2012 0 36. State income tax form 2012 0 35. State income tax form 2012 1 100 43. State income tax form 2012 6 42. State income tax form 2012 7 41. State income tax form 2012 7 40. State income tax form 2012 8 39. State income tax form 2012 8 38. State income tax form 2012 9 37. State income tax form 2012 9 37. State income tax form 2012 0 36. State income tax form 2012 0 35. State income tax form 2012 1 101 43. State income tax form 2012 6 42. State income tax form 2012 7 41. State income tax form 2012 7 40. State income tax form 2012 8 39. State income tax form 2012 8 38. State income tax form 2012 9 37. State income tax form 2012 9 37. State income tax form 2012 0 36. State income tax form 2012 0 35. State income tax form 2012 1 102 43. State income tax form 2012 6 42. State income tax form 2012 7 41. State income tax form 2012 7 40. State income tax form 2012 8 39. State income tax form 2012 8 38. State income tax form 2012 9 37. State income tax form 2012 9 37. State income tax form 2012 0 36. State income tax form 2012 0 35. State income tax form 2012 1 103 43. State income tax form 2012 6 42. State income tax form 2012 7 41. State income tax form 2012 7 40. State income tax form 2012 8 39. State income tax form 2012 8 38. State income tax form 2012 9 37. State income tax form 2012 9 37. State income tax form 2012 0 36. State income tax form 2012 0 35. State income tax form 2012 1 104 43. State income tax form 2012 6 42. State income tax form 2012 7 41. State income tax form 2012 7 40. State income tax form 2012 8 39. State income tax form 2012 8 38. State income tax form 2012 8 37. State income tax form 2012 9 37. State income tax form 2012 0 36. State income tax form 2012 0 35. State income tax form 2012 1 105 43. State income tax form 2012 6 42. State income tax form 2012 7 41. State income tax form 2012 7 40. State income tax form 2012 8 39. State income tax form 2012 8 38. State income tax form 2012 8 37. State income tax form 2012 9 37. State income tax form 2012 0 36. State income tax form 2012 0 35. State income tax form 2012 1 106 43. State income tax form 2012 6 42. State income tax form 2012 7 41. State income tax form 2012 7 40. State income tax form 2012 8 39. State income tax form 2012 8 38. State income tax form 2012 8 37. State income tax form 2012 9 37. State income tax form 2012 0 36. State income tax form 2012 0 35. State income tax form 2012 1 107 43. State income tax form 2012 6 42. State income tax form 2012 7 41. State income tax form 2012 7 40. State income tax form 2012 8 39. State income tax form 2012 8 38. State income tax form 2012 8 37. State income tax form 2012 9 37. State income tax form 2012 0 36. State income tax form 2012 0 35. State income tax form 2012 1 108 43. State income tax form 2012 6 42. State income tax form 2012 7 41. State income tax form 2012 7 40. State income tax form 2012 8 39. State income tax form 2012 8 38. State income tax form 2012 8 37. State income tax form 2012 9 37. State income tax form 2012 0 36. State income tax form 2012 0 35. State income tax form 2012 1 109 43. State income tax form 2012 6 42. State income tax form 2012 7 41. State income tax form 2012 7 40. State income tax form 2012 7 39. State income tax form 2012 8 38. State income tax form 2012 8 37. State income tax form 2012 9 37. State income tax form 2012 0 36. State income tax form 2012 0 35. State income tax form 2012 1 110 43. State income tax form 2012 6 42. State income tax form 2012 7 41. State income tax form 2012 7 40. State income tax form 2012 7 39. State income tax form 2012 8 38. State income tax form 2012 8 37. State income tax form 2012 9 37. State income tax form 2012 0 36. State income tax form 2012 0 35. State income tax form 2012 1 111 43. State income tax form 2012 6 42. State income tax form 2012 7 41. State income tax form 2012 7 40. State income tax form 2012 7 39. State income tax form 2012 8 38. State income tax form 2012 8 37. State income tax form 2012 9 37. State income tax form 2012 0 36. State income tax form 2012 0 35. State income tax form 2012 1 112 43. State income tax form 2012 6 42. State income tax form 2012 7 41. State income tax form 2012 7 40. State income tax form 2012 7 39. State income tax form 2012 8 38. State income tax form 2012 8 37. State income tax form 2012 9 37. State income tax form 2012 0 36. State income tax form 2012 0 35. State income tax form 2012 1 113 43. State income tax form 2012 6 42. State income tax form 2012 7 41. State income tax form 2012 7 40. State income tax form 2012 7 39. State income tax form 2012 8 38. State income tax form 2012 8 37. State income tax form 2012 9 37. State income tax form 2012 0 36. State income tax form 2012 0 35. State income tax form 2012 1 114 43. State income tax form 2012 6 42. State income tax form 2012 7 41. State income tax form 2012 7 40. State income tax form 2012 7 39. State income tax form 2012 8 38. State income tax form 2012 8 37. State income tax form 2012 9 37. State income tax form 2012 0 36. State income tax form 2012 0 35. State income tax form 2012 1 115+ 43. State income tax form 2012 6 42. State income tax form 2012 7 41. State income tax form 2012 7 40. State income tax form 2012 7 39. State income tax form 2012 8 38. State income tax form 2012 8 37. State income tax form 2012 9 37. State income tax form 2012 0 36. State income tax form 2012 0 35. State income tax form 2012 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. State income tax form 2012 4 40. State income tax form 2012 0 39. State income tax form 2012 5 39. State income tax form 2012 1 38. State income tax form 2012 7 38. State income tax form 2012 3 38. State income tax form 2012 0 37. State income tax form 2012 6 37. State income tax form 2012 3 37. State income tax form 2012 1 51 40. State income tax form 2012 0 39. State income tax form 2012 5 39. State income tax form 2012 0 38. State income tax form 2012 5 38. State income tax form 2012 1 37. State income tax form 2012 7 37. State income tax form 2012 4 37. State income tax form 2012 0 36. State income tax form 2012 7 36. State income tax form 2012 4 52 39. State income tax form 2012 5 39. State income tax form 2012 0 38. State income tax form 2012 5 38. State income tax form 2012 0 37. State income tax form 2012 6 37. State income tax form 2012 2 36. State income tax form 2012 8 36. State income tax form 2012 4 36. State income tax form 2012 0 35. State income tax form 2012 7 53 39. State income tax form 2012 1 38. State income tax form 2012 5 38. State income tax form 2012 0 37. State income tax form 2012 5 37. State income tax form 2012 1 36. State income tax form 2012 6 36. State income tax form 2012 2 35. State income tax form 2012 8 35. State income tax form 2012 4 35. State income tax form 2012 1 54 38. State income tax form 2012 7 38. State income tax form 2012 1 37. State income tax form 2012 6 37. State income tax form 2012 1 36. State income tax form 2012 6 36. State income tax form 2012 1 35. State income tax form 2012 7 35. State income tax form 2012 2 34. State income tax form 2012 8 34. State income tax form 2012 5 55 38. State income tax form 2012 3 37. State income tax form 2012 7 37. State income tax form 2012 2 36. State income tax form 2012 6 36. State income tax form 2012 1 35. State income tax form 2012 6 35. State income tax form 2012 1 34. State income tax form 2012 7 34. State income tax form 2012 3 33. State income tax form 2012 9 56 38. State income tax form 2012 0 37. State income tax form 2012 4 36. State income tax form 2012 8 36. State income tax form 2012 2 35. State income tax form 2012 7 35. State income tax form 2012 1 34. State income tax form 2012 7 34. State income tax form 2012 2 33. State income tax form 2012 7 33. State income tax form 2012 3 Appendix C. State income tax form 2012 (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. State income tax form 2012 6 37. State income tax form 2012 0 36. State income tax form 2012 4 35. State income tax form 2012 8 35. State income tax form 2012 2 34. State income tax form 2012 7 34. State income tax form 2012 2 33. State income tax form 2012 7 33. State income tax form 2012 2 32. State income tax form 2012 8 58 37. State income tax form 2012 3 36. State income tax form 2012 7 36. State income tax form 2012 0 35. State income tax form 2012 4 34. State income tax form 2012 8 34. State income tax form 2012 3 33. State income tax form 2012 7 33. State income tax form 2012 2 32. State income tax form 2012 8 32. State income tax form 2012 3 59 37. State income tax form 2012 1 36. State income tax form 2012 4 35. State income tax form 2012 7 35. State income tax form 2012 1 34. State income tax form 2012 5 33. State income tax form 2012 9 33. State income tax form 2012 3 32. State income tax form 2012 8 32. State income tax form 2012 3 31. State income tax form 2012 8 60 36. State income tax form 2012 8 36. State income tax form 2012 1 35. State income tax form 2012 4 34. State income tax form 2012 8 34. State income tax form 2012 1 33. State income tax form 2012 5 32. State income tax form 2012 9 32. State income tax form 2012 4 31. State income tax form 2012 9 31. State income tax form 2012 3 61 36. State income tax form 2012 6 35. State income tax form 2012 8 35. State income tax form 2012 1 34. State income tax form 2012 5 33. State income tax form 2012 8 33. State income tax form 2012 2 32. State income tax form 2012 6 32. State income tax form 2012 0 31. State income tax form 2012 4 30. State income tax form 2012 9 62 36. State income tax form 2012 3 35. State income tax form 2012 6 34. State income tax form 2012 9 34. State income tax form 2012 2 33. State income tax form 2012 5 32. State income tax form 2012 9 32. State income tax form 2012 2 31. State income tax form 2012 6 31. State income tax form 2012 1 30. State income tax form 2012 5 63 36. State income tax form 2012 1 35. State income tax form 2012 4 34. State income tax form 2012 6 33. State income tax form 2012 9 33. State income tax form 2012 2 32. State income tax form 2012 6 31. State income tax form 2012 9 31. State income tax form 2012 3 30. State income tax form 2012 7 30. State income tax form 2012 1 64 35. State income tax form 2012 9 35. State income tax form 2012 2 34. State income tax form 2012 4 33. State income tax form 2012 7 33. State income tax form 2012 0 32. State income tax form 2012 3 31. State income tax form 2012 6 31. State income tax form 2012 0 30. State income tax form 2012 4 29. State income tax form 2012 8 65 35. State income tax form 2012 8 35. State income tax form 2012 0 34. State income tax form 2012 2 33. State income tax form 2012 5 32. State income tax form 2012 7 32. State income tax form 2012 0 31. State income tax form 2012 4 30. State income tax form 2012 7 30. State income tax form 2012 0 29. State income tax form 2012 4 66 35. State income tax form 2012 6 34. State income tax form 2012 8 34. State income tax form 2012 0 33. State income tax form 2012 3 32. State income tax form 2012 5 31. State income tax form 2012 8 31. State income tax form 2012 1 30. State income tax form 2012 4 29. State income tax form 2012 8 29. State income tax form 2012 1 67 35. State income tax form 2012 5 34. State income tax form 2012 7 33. State income tax form 2012 9 33. State income tax form 2012 1 32. State income tax form 2012 3 31. State income tax form 2012 6 30. State income tax form 2012 9 30. State income tax form 2012 2 29. State income tax form 2012 5 28. State income tax form 2012 8 68 35. State income tax form 2012 3 34. State income tax form 2012 5 33. State income tax form 2012 7 32. State income tax form 2012 9 32. State income tax form 2012 1 31. State income tax form 2012 4 30. State income tax form 2012 7 29. State income tax form 2012 9 29. State income tax form 2012 2 28. State income tax form 2012 6 69 35. State income tax form 2012 2 34. State income tax form 2012 4 33. State income tax form 2012 6 32. State income tax form 2012 8 32. State income tax form 2012 0 31. State income tax form 2012 2 30. State income tax form 2012 5 29. State income tax form 2012 7 29. State income tax form 2012 0 28. State income tax form 2012 3 70 35. State income tax form 2012 1 34. State income tax form 2012 3 33. State income tax form 2012 4 32. State income tax form 2012 6 31. State income tax form 2012 8 31. State income tax form 2012 1 30. State income tax form 2012 3 29. State income tax form 2012 5 28. State income tax form 2012 8 28. State income tax form 2012 1 71 35. State income tax form 2012 0 34. State income tax form 2012 2 33. State income tax form 2012 3 32. State income tax form 2012 5 31. State income tax form 2012 7 30. State income tax form 2012 9 30. State income tax form 2012 1 29. State income tax form 2012 4 28. State income tax form 2012 6 27. State income tax form 2012 9 72 34. State income tax form 2012 9 34. State income tax form 2012 1 33. State income tax form 2012 2 32. State income tax form 2012 4 31. State income tax form 2012 6 30. State income tax form 2012 8 30. State income tax form 2012 0 29. State income tax form 2012 2 28. State income tax form 2012 4 27. State income tax form 2012 7 73 34. State income tax form 2012 8 34. State income tax form 2012 0 33. State income tax form 2012 1 32. State income tax form 2012 3 31. State income tax form 2012 5 30. State income tax form 2012 6 29. State income tax form 2012 8 29. State income tax form 2012 1 28. State income tax form 2012 3 27. State income tax form 2012 5 74 34. State income tax form 2012 8 33. State income tax form 2012 9 33. State income tax form 2012 0 32. State income tax form 2012 2 31. State income tax form 2012 4 30. State income tax form 2012 5 29. State income tax form 2012 7 28. State income tax form 2012 9 28. State income tax form 2012 1 27. State income tax form 2012 4 75 34. State income tax form 2012 7 33. State income tax form 2012 8 33. State income tax form 2012 0 32. State income tax form 2012 1 31. State income tax form 2012 3 30. State income tax form 2012 4 29. State income tax form 2012 6 28. State income tax form 2012 8 28. State income tax form 2012 0 27. State income tax form 2012 2 76 34. State income tax form 2012 6 33. State income tax form 2012 8 32. State income tax form 2012 9 32. State income tax form 2012 0 31. State income tax form 2012 2 30. State income tax form 2012 3 29. State income tax form 2012 5 28. State income tax form 2012 7 27. State income tax form 2012 9 27. State income tax form 2012 1 77 34. State income tax form 2012 6 33. State income tax form 2012 7 32. State income tax form 2012 8 32. State income tax form 2012 0 31. State income tax form 2012 1 30. State income tax form 2012 3 29. State income tax form 2012 4 28. State income tax form 2012 6 27. State income tax form 2012 8 27. State income tax form 2012 0 78 34. State income tax form 2012 5 33. State income tax form 2012 6 32. State income tax form 2012 8 31. State income tax form 2012 9 31. State income tax form 2012 0 30. State income tax form 2012 2 29. State income tax form 2012 3 28. State income tax form 2012 5 27. State income tax form 2012 7 26. State income tax form 2012 9 79 34. State income tax form 2012 5 33. State income tax form 2012 6 32. State income tax form 2012 7 31. State income tax form 2012 8 31. State income tax form 2012 0 30. State income tax form 2012 1 29. State income tax form 2012 3 28. State income tax form 2012 4 27. State income tax form 2012 6 26. State income tax form 2012 8 80 34. State income tax form 2012 5 33. State income tax form 2012 6 32. State income tax form 2012 7 31. State income tax form 2012 8 30. State income tax form 2012 9 30. State income tax form 2012 1 29. State income tax form 2012 2 28. State income tax form 2012 4 27. State income tax form 2012 5 26. State income tax form 2012 7 81 34. State income tax form 2012 4 33. State income tax form 2012 5 32. State income tax form 2012 6 31. State income tax form 2012 8 30. State income tax form 2012 9 30. State income tax form 2012 0 29. State income tax form 2012 2 28. State income tax form 2012 3 27. State income tax form 2012 5 26. State income tax form 2012 6 82 34. State income tax form 2012 4 33. State income tax form 2012 5 32. State income tax form 2012 6 31. State income tax form 2012 7 30. State income tax form 2012 8 30. State income tax form 2012 0 29. State income tax form 2012 1 28. State income tax form 2012 3 27. State income tax form 2012 4 26. State income tax form 2012 6 83 34. State income tax form 2012 4 33. State income tax form 2012 5 32. State income tax form 2012 6 31. State income tax form 2012 7 30. State income tax form 2012 8 29. State income tax form 2012 9 29. State income tax form 2012 1 28. State income tax form 2012 2 27. State income tax form 2012 4 26. State income tax form 2012 5 84 34. State income tax form 2012 3 33. State income tax form 2012 4 32. State income tax form 2012 5 31. State income tax form 2012 7 30. State income tax form 2012 8 29. State income tax form 2012 9 29. State income tax form 2012 0 28. State income tax form 2012 2 27. State income tax form 2012 3 26. State income tax form 2012 5 85 34. State income tax form 2012 3 33. State income tax form 2012 4 32. State income tax form 2012 5 31. State income tax form 2012 6 30. State income tax form 2012 7 29. State income tax form 2012 9 29. State income tax form 2012 0 28. State income tax form 2012 1 27. State income tax form 2012 3 26. State income tax form 2012 4 86 34. State income tax form 2012 3 33. State income tax form 2012 4 32. State income tax form 2012 5 31. State income tax form 2012 6 30. State income tax form 2012 7 29. State income tax form 2012 8 29. State income tax form 2012 0 28. State income tax form 2012 1 27. State income tax form 2012 2 26. State income tax form 2012 4 87 34. State income tax form 2012 3 33. State income tax form 2012 4 32. State income tax form 2012 5 31. State income tax form 2012 6 30. State income tax form 2012 7 29. State income tax form 2012 8 28. State income tax form 2012 9 28. State income tax form 2012 1 27. State income tax form 2012 2 26. State income tax form 2012 4 88 34. State income tax form 2012 3 33. State income tax form 2012 4 32. State income tax form 2012 5 31. State income tax form 2012 6 30. State income tax form 2012 7 29. State income tax form 2012 8 28. State income tax form 2012 9 28. State income tax form 2012 0 27. State income tax form 2012 2 26. State income tax form 2012 3 89 34. State income tax form 2012 3 33. State income tax form 2012 3 32. State income tax form 2012 4 31. State income tax form 2012 5 30. State income tax form 2012 7 29. State income tax form 2012 8 28. State income tax form 2012 9 28. State income tax form 2012 0 27. State income tax form 2012 2 26. State income tax form 2012 3 90 34. State income tax form 2012 2 33. State income tax form 2012 3 32. State income tax form 2012 4 31. State income tax form 2012 5 30. State income tax form 2012 6 29. State income tax form 2012 8 28. State income tax form 2012 9 28. State income tax form 2012 0 27. State income tax form 2012 1 26. State income tax form 2012 3 91 34. State income tax form 2012 2 33. State income tax form 2012 3 32. State income tax form 2012 4 31. State income tax form 2012 5 30. State income tax form 2012 6 29. State income tax form 2012 7 28. State income tax form 2012 9 28. State income tax form 2012 0 27. State income tax form 2012 1 26. State income tax form 2012 3 92 34. State income tax form 2012 2 33. State income tax form 2012 3 32. State income tax form 2012 4 31. State income tax form 2012 5 30. State income tax form 2012 6 29. State income tax form 2012 7 28. State income tax form 2012 8 28. State income tax form 2012 0 27. State income tax form 2012 1 26. State income tax form 2012 2 93 34. State income tax form 2012 2 33. State income tax form 2012 3 32. State income tax form 2012 4 31. State income tax form 2012 5 30. State income tax form 2012 6 29. State income tax form 2012 7 28. State income tax form 2012 8 28. State income tax form 2012 0 27. State income tax form 2012 1 26. State income tax form 2012 2 94 34. State income tax form 2012 2 33. State income tax form 2012 3 32. State income tax form 2012 4 31. State income tax form 2012 5 30. State income tax form 2012 6 29. State income tax form 2012 7 28. State income tax form 2012 8 27. State income tax form 2012 9 27. State income tax form 2012 1 26. State income tax form 2012 2 95 34. State income tax form 2012 2 33. State income tax form 2012 3 32. State income tax form 2012 4 31. State income tax form 2012 5 30. State income tax form 2012 6 29. State income tax form 2012 7 28. State income tax form 2012 8 27. State income tax form 2012 9 27. State income tax form 2012 1 26. State income tax form 2012 2 96 34. State income tax form 2012 2 33. State income tax form 2012 3 32. State income tax form 2012 4 31. State income tax form 2012 5 30. State income tax form 2012 6 29. State income tax form 2012 7 28. State income tax form 2012 8 27. State income tax form 2012 9 27. State income tax form 2012 0 26. State income tax form 2012 2 Appendix C. State income tax form 2012 (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. State income tax form 2012 2 33. State income tax form 2012 3 32. State income tax form 2012 4 31. State income tax form 2012 5 30. State income tax form 2012 6 29. State income tax form 2012 7 28. State income tax form 2012 8 27. State income tax form 2012 9 27. State income tax form 2012 0 26. State income tax form 2012 2 98 34. State income tax form 2012 2 33. State income tax form 2012 3 32. State income tax form 2012 4 31. State income tax form 2012 5 30. State income tax form 2012 6 29. State income tax form 2012 7 28. State income tax form 2012 8 27. State income tax form 2012 9 27. State income tax form 2012 0 26. State income tax form 2012 2 99 34. State income tax form 2012 2 33. State income tax form 2012 3 32. State income tax form 2012 4 31. State income tax form 2012 5 30. State income tax form 2012 6 29. State income tax form 2012 7 28. State income tax form 2012 8 27. State income tax form 2012 9 27. State income tax form 2012 0 26. State income tax form 2012 2 100 34. State income tax form 2012 2 33. State income tax form 2012 3 32. State income tax form 2012 4 31. State income tax form 2012 5 30. State income tax form 2012 6 29. State income tax form 2012 7 28. State income tax form 2012 8 27. State income tax form 2012 9 27. State income tax form 2012 0 26. State income tax form 2012 1 101 34. State income tax form 2012 2 33. State income tax form 2012 3 32. State income tax form 2012 4 31. State income tax form 2012 5 30. State income tax form 2012 6 29. State income tax form 2012 7 28. State income tax form 2012 8 27. State income tax form 2012 9 27. State income tax form 2012 0 26. State income tax form 2012 1 102 34. State income tax form 2012 2 33. State income tax form 2012 3 32. State income tax form 2012 4 31. State income tax form 2012 4 30. State income tax form 2012 5 29. State income tax form 2012 7 28. State income tax form 2012 8 27. State income tax form 2012 9 27. State income tax form 2012 0 26. State income tax form 2012 1 103 34. State income tax form 2012 2 33. State income tax form 2012 3 32. State income tax form 2012 4 31. State income tax form 2012 4 30. State income tax form 2012 5 29. State income tax form 2012 7 28. State income tax form 2012 8 27. State income tax form 2012 9 27. State income tax form 2012 0 26. State income tax form 2012 1 104 34. State income tax form 2012 2 33. State income tax form 2012 3 32. State income tax form 2012 4 31. State income tax form 2012 4 30. State income tax form 2012 5 29. State income tax form 2012 6 28. State income tax form 2012 8 27. State income tax form 2012 9 27. State income tax form 2012 0 26. State income tax form 2012 1 105 34. State income tax form 2012 2 33. State income tax form 2012 3 32. State income tax form 2012 3 31. State income tax form 2012 4 30. State income tax form 2012 5 29. State income tax form 2012 6 28. State income tax form 2012 8 27. State income tax form 2012 9 27. State income tax form 2012 0 26. State income tax form 2012 1 106 34. State income tax form 2012 2 33. State income tax form 2012 3 32. State income tax form 2012 3 31. State income tax form 2012 4 30. State income tax form 2012 5 29. State income tax form 2012 6 28. State income tax form 2012 8 27. State income tax form 2012 9 27. State income tax form 2012 0 26. State income tax form 2012 1 107 34. State income tax form 2012 2 33. State income tax form 2012 3 32. State income tax form 2012 3 31. State income tax form 2012 4 30. State income tax form 2012 5 29. State income tax form 2012 6 28. State income tax form 2012 8 27. State income tax form 2012 9 27. State income tax form 2012 0 26. State income tax form 2012 1 108 34. State income tax form 2012 2 33. State income tax form 2012 3 32. State income tax form 2012 3 31. State income tax form 2012 4 30. State income tax form 2012 5 29. State income tax form 2012 6 28. State income tax form 2012 8 27. State income tax form 2012 9 27. State income tax form 2012 0 26. State income tax form 2012 1 109 34. State income tax form 2012 2 33. State income tax form 2012 3 32. State income tax form 2012 3 31. State income tax form 2012 4 30. State income tax form 2012 5 29. State income tax form 2012 6 28. State income tax form 2012 7 27. State income tax form 2012 9 27. State income tax form 2012 0 26. State income tax form 2012 1 110 34. State income tax form 2012 2 33. State income tax form 2012 3 32. State income tax form 2012 3 31. State income tax form 2012 4 30. State income tax form 2012 5 29. State income tax form 2012 6 28. State income tax form 2012 7 27. State income tax form 2012 9 27. State income tax form 2012 0 26. State income tax form 2012 1 111 34. State income tax form 2012 2 33. State income tax form 2012 3 32. State income tax form 2012 3 31. State income tax form 2012 4 30. State income tax form 2012 5 29. State income tax form 2012 6 28. State income tax form 2012 7 27. State income tax form 2012 9 27. State income tax form 2012 0 26. State income tax form 2012 1 112 34. State income tax form 2012 2 33. State income tax form 2012 3 32. State income tax form 2012 3 31. State income tax form 2012 4 30. State income tax form 2012 5 29. State income tax form 2012 6 28. State income tax form 2012 7 27. State income tax form 2012 9 27. State income tax form 2012 0 26. State income tax form 2012 1 113 34. State income tax form 2012 2 33. State income tax form 2012 3 32. State income tax form 2012 3 31. State income tax form 2012 4 30. State income tax form 2012 5 29. State income tax form 2012 6 28. State income tax form 2012 7 27. State income tax form 2012 9 27. State income tax form 2012 0 26. State income tax form 2012 1 114 34. State income tax form 2012 2 33. State income tax form 2012 3 32. State income tax form 2012 3 31. State income tax form 2012 4 30. State income tax form 2012 5 29. State income tax form 2012 6 28. State income tax form 2012 7 27. State income tax form 2012 9 27. State income tax form 2012 0 26. State income tax form 2012 1 115+ 34. State income tax form 2012 2 33. State income tax form 2012 3 32. State income tax form 2012 3 31. State income tax form 2012 4 30. State income tax form 2012 5 29. State income tax form 2012 6 28. State income tax form 2012 7 27. State income tax form 2012 9 27. State income tax form 2012 0 26. State income tax form 2012 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. State income tax form 2012 9 30. State income tax form 2012 4 30. State income tax form 2012 0 29. State income tax form 2012 6 29. State income tax form 2012 2 28. State income tax form 2012 8 28. State income tax form 2012 5 28. State income tax form 2012 2 27. State income tax form 2012 9 27. State income tax form 2012 6 61 30. State income tax form 2012 4 29. State income tax form 2012 9 29. State income tax form 2012 5 29. State income tax form 2012 0 28. State income tax form 2012 6 28. State income tax form 2012 3 27. State income tax form 2012 9 27. State income tax form 2012 6 27. State income tax form 2012 3 27. State income tax form 2012 0 62 30. State income tax form 2012 0 29. State income tax form 2012 5 29. State income tax form 2012 0 28. State income tax form 2012 5 28. State income tax form 2012 1 27. State income tax form 2012 7 27. State income tax form 2012 3 27. State income tax form 2012 0 26. State income tax form 2012 7 26. State income tax form 2012 4 63 29. State income tax form 2012 6 29. State income tax form 2012 0 28. State income tax form 2012 5 28. State income tax form 2012 1 27. State income tax form 2012 6 27. State income tax form 2012 2 26. State income tax form 2012 8 26. State income tax form 2012 4 26. State income tax form 2012 1 25. State income tax form 2012 7 64 29. State income tax form 2012 2 28. State income tax form 2012 6 28. State income tax form 2012 1 27. State income tax form 2012 6 27. State income tax form 2012 1 26. State income tax form 2012 7 26. State income tax form 2012 3 25. State income tax form 2012 9 25. State income tax form 2012 5 25. State income tax form 2012 2 65 28. State income tax form 2012 8 28. State income tax form 2012 3 27. State income tax form 2012 7 27. State income tax form 2012 2 26. State income tax form 2012 7 26. State income tax form 2012 2 25. State income tax form 2012 8 25. State income tax form 2012 4 25. State income tax form 2012 0 24. State income tax form 2012 6 66 28. State income tax form 2012 5 27. State income tax form 2012 9 27. State income tax form 2012 3 26. State income tax form 2012 8 26. State income tax form 2012 3 25. State income tax form 2012 8 25. State income tax form 2012 3 24. State income tax form 2012 9 24. State income tax form 2012 5 24. State income tax form 2012 1 67 28. State income tax form 2012 2 27. State income tax form 2012 6 27. State income tax form 2012 0 26. State income tax form 2012 4 25. State income tax form 2012 9 25. State income tax form 2012 4 24. State income tax form 2012 9 24. State income tax form 2012 4 24. State income tax form 2012 0 23. State income tax form 2012 6 68 27. State income tax form 2012 9 27. State income tax form 2012 3 26. State income tax form 2012 7 26. State income tax form 2012 1 25. State income tax form 2012 5 25. State income tax form 2012 0 24. State income tax form 2012 5 24. State income tax form 2012 0 23. State income tax form 2012 5 23. State income tax form 2012 1 69 27. State income tax form 2012 6 27. State income tax form 2012 0 26. State income tax form 2012 4 25. State income tax form 2012 7 25. State income tax form 2012 2 24. State income tax form 2012 6 24. State income tax form 2012 1 23. State income tax form 2012 6 23. State income tax form 2012 1 22. State income tax form 2012 6 70 27. State income tax form 2012 4 26. State income tax form 2012 7 26. State income tax form 2012 1 25. State income tax form 2012 4 24. State income tax form 2012 8 24. State income tax form 2012 3 23. State income tax form 2012 7 23. State income tax form 2012 2 22. State income tax form 2012 7 22. State income tax form 2012 2 71 27. State income tax form 2012 2 26. State income tax form 2012 5 25. State income tax form 2012 8 25. State income tax form 2012 2 24. State income tax form 2012 5 23. State income tax form 2012 9 23. State income tax form 2012 4 22. State income tax form 2012 8 22. State income tax form 2012 3 21. State income tax form 2012 8 72 27. State income tax form 2012 0 26. State income tax form 2012 3 25. State income tax form 2012 6 24. State income tax form 2012 9 24. State income tax form 2012 3 23. State income tax form 2012 7 23. State income tax form 2012 1 22. State income tax form 2012 5 22. State income tax form 2012 0 21. State income tax form 2012 4 73 26. State income tax form 2012 8 26. State income tax form 2012 1 25. State income tax form 2012 4 24. State income tax form 2012 7 24. State income tax form 2012 0 23. State income tax form 2012 4 22. State income tax form 2012 8 22. State income tax form 2012 2 21. State income tax form 2012 6 21. State income tax form 2012 1 74 26. State income tax form 2012 6 25. State income tax form 2012 9 25. State income tax form 2012 2 24. State income tax form 2012 5 23. State income tax form 2012 8 23. State income tax form 2012 1 22. State income tax form 2012 5 21. State income tax form 2012 9 21. State income tax form 2012 3 20. State income tax form 2012 8 75 26. State income tax form 2012 5 25. State income tax form 2012 7 25. State income tax form 2012 0 24. State income tax form 2012 3 23. State income tax form 2012 6 22. State income tax form 2012 9 22. State income tax form 2012 3 21. State income tax form 2012 6 21. State income tax form 2012 0 20. State income tax form 2012 5 Appendix C. State income tax form 2012 (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. State income tax form 2012 3 25. State income tax form 2012 6 24. State income tax form 2012 8 24. State income tax form 2012 1 23. State income tax form 2012 4 22. State income tax form 2012 7 22. State income tax form 2012 0 21. State income tax form 2012 4 20. State income tax form 2012 8 20. State income tax form 2012 2 77 26. State income tax form 2012 2 25. State income tax form 2012 4 24. State income tax form 2012 7 23. State income tax form 2012 9 23. State income tax form 2012 2 22. State income tax form 2012 5 21. State income tax form 2012 8 21. State income tax form 2012 2 20. State income tax form 2012 6 19. State income tax form 2012 9 78 26. State income tax form 2012 1 25. State income tax form 2012 3 24. State income tax form 2012 6 23. State income tax form 2012 8 23. State income tax form 2012 1 22. State income tax form 2012 4 21. State income tax form 2012 7 21. State income tax form 2012 0 20. State income tax form 2012 3 19. State income tax form 2012 7 79 26. State income tax form 2012 0 25. State income tax form 2012 2 24. State income tax form 2012 4 23. State income tax form 2012 7 22. State income tax form 2012 9 22. State income tax form 2012 2 21. State income tax form 2012 5 20. State income tax form 2012 8 20. State income tax form 2012 1 19. State income tax form 2012 5 80 25. State income tax form 2012 9 25. State income tax form 2012 1 24. State income tax form 2012 3 23. State income tax form 2012 6 22. State income tax form 2012 8 22. State income tax form 2012 1 21. State income tax form 2012 3 20. State income tax form 2012 6 20. State income tax form 2012 0 19. State income tax form 2012 3 81 25. State income tax form 2012 8 25. State income tax form 2012 0 24. State income tax form 2012 2 23. State income tax form 2012 4 22. State income tax form 2012 7 21. State income tax form 2012 9 21. State income tax form 2012 2 20. State income tax form 2012 5 19. State income tax form 2012 8 19. State income tax form 2012 1 82 25. State income tax form 2012 8 24. State income tax form 2012 9 24. State income tax form 2012 1 23. State income tax form 2012 4 22. State income tax form 2012 6 21. State income tax form 2012 8 21. State income tax form 2012 1 20. State income tax form 2012 4 19. State income tax form 2012 7 19. State income tax form 2012 0 83 25. State income tax form 2012 7 24. State income tax form 2012 9 24. State income tax form 2012 1 23. State income tax form 2012 3 22. State income tax form 2012 5 21. State income tax form 2012 7 21. State income tax form 2012 0 20. State income tax form 2012 2 19. State income tax form 2012 5 18. State income tax form 2012 8 84 25. State income tax form 2012 6 24. State income tax form 2012 8 24. State income tax form 2012 0 23. State income tax form 2012 2 22. State income tax form 2012 4 21. State income tax form 2012 6 20. State income tax form 2012 9 20. State income tax form 2012 1 19. State income tax form 2012 4 18. State income tax form 2012 7 85 25. State income tax form 2012 6 24. State income tax form 2012 8 23. State income tax form 2012 9 23. State income tax form 2012 1 22. State income tax form 2012 3 21. State income tax form 2012 6 20. State income tax form 2012 8 20. State income tax form 2012 1 19. State income tax form 2012 3 18. State income tax form 2012 6 86 25. State income tax form 2012 5 24. State income tax form 2012 7 23. State income tax form 2012 9 23. State income tax form 2012 1 22. State income tax form 2012 3 21. State income tax form 2012 5 20. State income tax form 2012 7 20. State income tax form 2012 0 19. State income tax form 2012 2 18. State income tax form 2012 5 87 25. State income tax form 2012 5 24. State income tax form 2012 7 23. State income tax form 2012 8 23. State income tax form 2012 0 22. State income tax form 2012 2 21. State income tax form 2012 4 20. State income tax form 2012 7 19. State income tax form 2012 9 19. State income tax form 2012 2 18. State income tax form 2012 4 88 25. State income tax form 2012 5 24. State income tax form 2012 6 23. State income tax form 2012 8 23. State income tax form 2012 0 22. State income tax form 2012 2 21. State income tax form 2012 4 20. State income tax form 2012 6 19. State income tax form 2012 8 19. State income tax form 2012 1 18. State income tax form 2012 3 89 25. State income tax form 2012 4 24. State income tax form 2012 6 23. State income tax form 2012 8 22. State income tax form 2012 9 22. State income tax form 2012 1 21. State income tax form 2012 3 20. State income tax form 2012 5 19. State income tax form 2012 8 19. State income tax form 2012 0 18. State income tax form 2012 3 90 25. State income tax form 2012 4 24. State income tax form 2012 6 23. State income tax form 2012 7 22. State income tax form 2012 9 22. State income tax form 2012 1 21. State income tax form 2012 3 20. State income tax form 2012 5 19. State income tax form 2012 7 19. State income tax form 2012 0 18. State income tax form 2012 2 91 25. State income tax form 2012 4 24. State income tax form 2012 5 23. State income tax form 2012 7 22. State income tax form 2012 9 22. State income tax form 2012 1 21. State income tax form 2012 3 20. State income tax form 2012 5 19. State income tax form 2012 7 18. State income tax form 2012 9 18. State income tax form 2012 2 92 25. State income tax form 2012 4 24. State income tax form 2012 5 23. State income tax form 2012 7 22. State income tax form 2012 9 22. State income tax form 2012 0 21. State income tax form 2012 2 20. State income tax form 2012 4 19. State income tax form 2012 6 18. State income tax form 2012 9 18. State income tax form 2012 1 93 25. State income tax form 2012 4 24. State income tax form 2012 5 23. State income tax form 2012 7 22. State income tax form 2012 8 22. State income tax form 2012 0 21. State income tax form 2012 2 20. State income tax form 2012 4 19. State income tax form 2012 6 18. State income tax form 2012 8 18. State income tax form 2012 1 94 25. State income tax form 2012 3 24. State income tax form 2012 5 23. State income tax form 2012 6 22. State income tax form 2012 8 22. State income tax form 2012 0 21. State income tax form 2012 2 20. State income tax form 2012 4 19. State income tax form 2012 6 18. State income tax form 2012 8 18. State income tax form 2012 0 95 25. State income tax form 2012 3 24. State income tax form 2012 5 23. State income tax form 2012 6 22. State income tax form 2012 8 22. State income tax form 2012 0 21. State income tax form 2012 1 20. State income tax form 2012 3 19. State income tax form 2012 6 18. State income tax form 2012 8 18. State income tax form 2012 0 96 25. State income tax form 2012 3 24. State income tax form 2012 5 23. State income tax form 2012 6 22. State income tax form 2012 8 21. State income tax form 2012 9 21. State income tax form 2012 1 20. State income tax form 2012 3 19. State income tax form 2012 5 18. State income tax form 2012 8 18. State income tax form 2012 0 97 25. State income tax form 2012 3 24. State income tax form 2012 5 23. State income tax form 2012 6 22. State income tax form 2012 8 21. State income tax form 2012 9 21. State income tax form 2012 1 20. State income tax form 2012 3 19. State income tax form 2012 5 18. State income tax form 2012 7 18. State income tax form 2012 0 98 25. State income tax form 2012 3 24. State income tax form 2012 4 23. State income tax form 2012 6 22. State income tax form 2012 8 21. State income tax form 2012 9 21. State income tax form 2012 1 20. State income tax form 2012 3 19. State income tax form 2012 5 18. State income tax form 2012 7 17. State income tax form 2012 9 99 25. State income tax form 2012 3 24. State income tax form 2012 4 23. State income tax form 2012 6 22. State income tax form 2012 7 21. State income tax form 2012 9 21. State income tax form 2012 1 20. State income tax form 2012 3 19. State income tax form 2012 5 18. State income tax form 2012 7 17. State income tax form 2012 9 100 25. State income tax form 2012 3 24. State income tax form 2012 4 23. State income tax form 2012 6 22. State income tax form 2012 7 21. State income tax form 2012 9 21. State income tax form 2012 1 20. State income tax form 2012 3 19. State income tax form 2012 5 18. State income tax form 2012 7 17. State income tax form 2012 9 101 25. State income tax form 2012 3 24. State income tax form 2012 4 23. State income tax form 2012 6 22. State income tax form 2012 7 21. State income tax form 2012 9 21. State income tax form 2012 1 20. State income tax form 2012 2 19. State income tax form 2012 4 18. State income tax form 2012 7 17. State income tax form 2012 9 102 25. State income tax form 2012 3 24. State income tax form 2012 4 23. State income tax form 2012 6 22. State income tax form 2012 7 21. State income tax form 2012 9 21. State income tax form 2012 1 20. State income tax form 2012 2 19. State income tax form 2012 4 18. State income tax form 2012 6 17. State income tax form 2012 9 103 25. State income tax form 2012 3 24. State income tax form 2012 4 23. State income tax form 2012 6 22. State income tax form 2012 7 21. State income tax form 2012 9 21. State income tax form 2012 0 20. State income tax form 2012 2 19. State income tax form 2012 4 18. State income tax form 2012 6 17. State income tax form 2012 9 104 25. State income tax form 2012 3 24. State income tax form 2012 4 23. State income tax form 2012 5 22. State income tax form 2012 7 21. State income tax form 2012 9 21. State income tax form 2012 0 20. State income tax form 2012 2 19. State income tax form 2012 4 18. State income tax form 2012 6 17. State income tax form 2012 8 105 25. State income tax form 2012 3 24. State income tax form 2012 4 23. State income tax form 2012 5 22. State income tax form 2012 7 21. State income tax form 2012 9 21. State income tax form 2012 0 20. State income tax form 2012 2 19. State income tax form 2012 4 18. State income tax form 2012 6 17. State income tax form 2012 8 106 25. State income tax form 2012 3 24. State income tax form 2012 4 23. State income tax form 2012 5 22. State income tax form 2012 7 21. State income tax form 2012 9 21. State income tax form 2012 0 20. State income tax form 2012 2 19. State income tax form 2012 4 18. State income tax form 2012 6 17. State income tax form 2012 8 107 25. State income tax form 2012 2 24. State income tax form 2012 4 23. State income tax form 2012 5 22. State income tax form 2012 7 21. State income tax form 2012 8 21. State income tax form 2012 0 20. State income tax form 2012 2 19. State income tax form 2012 4 18. State income tax form 2012 6 17. State income tax form 2012 8 108 25. State income tax form 2012 2 24. State income tax form 2012 4 23. State income tax form 2012 5 22. State income tax form 2012 7 21. State income tax form 2012 8 21. State income tax form 2012 0 20. State income tax form 2012 2 19. State income tax form 2012 4 18. State income tax form 2012 6 17. State income tax form 2012 8 109 25. State income tax form 2012 2 24. State income tax form 2012 4 23. State income tax form 2012 5 22. State income tax form 2012 7 21. State income tax form 2012 8 21. State income tax form 2012 0 20. State income tax form 2012 2 19. State income tax form 2012 4 18. State income tax form 2012 6 17. State income tax form 2012 8 110 25. State income tax form 2012 2 24. State income tax form 2012 4 23. State income tax form 2012 5 22. State income tax form 2012 7 21. State income tax form 2012 8 21. State income tax form 2012 0 20. State income tax form 2012 2 19. State income tax form 2012 4 18. State income tax form 2012 6 17. State income tax form 2012 8 111 25. State income tax form 2012 2 24. State income tax form 2012 4 23. State income tax form 2012 5 22. State income tax form 2012 7 21. State income tax form 2012 8 21. State income tax form 2012 0 20. State income tax form 2012 2 19. State income tax form 2012 4 18. State income tax form 2012 6 17. State income tax form 2012 8 112 25. State income tax form 2012 2 24. State income tax form 2012 4 23. State income tax form 2012 5 22. State income tax form 2012 7 21. State income tax form 2012 8 21. State income tax form 2012 0 20. State income tax form 2012 2 19. State income tax form 2012 4 18. State income tax form 2012 6 17. State income tax form 2012 8 113 25. State income tax form 2012 2 24. State income tax form 2012 4 23. State income tax form 2012 5 22. State income tax form 2012 7 21. State income tax form 2012 8 21. State income tax form 2012 0 20. State income tax form 2012 2 19. State income tax form 2012 4 18. State income tax form 2012 6 17. State income tax form 2012 8 114 25. State income tax form 2012 2 24. State income tax form 2012 4 23. State income tax form 2012 5 22. State income tax form 2012 7 21. State income tax form 2012 8 21. State income tax form 2012 0 20. State income tax form 2012 2 19. State income tax form 2012 4 18. State income tax form 2012 6 17. State income tax form 2012 8 115+ 25. State income tax form 2012 2 24. State income tax form 2012 4 23. State income tax form 2012 5 22. State income tax form 2012 7 21. State income tax form 2012 8 21. State income tax form 2012 0 20. State income tax form 2012 2 19. State income tax form 2012 4 18. State income tax form 2012 6 17. State income tax form 2012 8 Appendix C. State income tax form 2012 (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. State income tax form 2012 8 21. State income tax form 2012 3 20. State income tax form 2012 9 20. State income tax form 2012 6 20. State income tax form 2012 2 19. State income tax form 2012 9 19. State income tax form 2012 6 19. State income tax form 2012 4 19. State income tax form 2012 1 18. State income tax form 2012 9 71 21. State income tax form 2012 3 20. State income tax form 2012 9 20. State income tax form 2012 5 20. State income tax form 2012 1 19. State income tax form 2012 7 19. State income tax form 2012 4 19. State income tax form 2012 1 18. State income tax form 2012 8 18. State income tax form 2012 5 18. State income tax form 2012 3 72 20. State income tax form 2012 9 20. State income tax form 2012 5 20. State income tax form 2012 0 19. State income tax form 2012 6 19. State income tax form 2012 3 18. State income tax form 2012 9 18. State income tax form 2012 6 18. State income tax form 2012 3 18. State income tax form 2012 0 17. State income tax form 2012 7 73 20. State income tax form 2012 6 20. State income tax form 2012 1 19. State income tax form 2012 6 19. State income tax form 2012 2 18. State income tax form 2012 8 18. State income tax form 2012 4 18. State income tax form 2012 1 17. State income tax form 2012 8 17. State income tax form 2012 5 17. State income tax form 2012 2 74 20. State income tax form 2012 2 19. State income tax form 2012 7 19. State income tax form 2012 3 18. State income tax form 2012 8 18. State income tax form 2012 4 18. State income tax form 2012 0 17. State income tax form 2012 6 17. State income tax form 2012 3 17. State income tax form 2012 0 16. State income tax form 2012 7 75 19. State income tax form 2012 9 19. State income tax form 2012 4 18. State income tax form 2012 9 18. State income tax form 2012 4 18. State income tax form 2012 0 17. State income tax form 2012 6 17. State income tax form 2012 2 16. State income tax form 2012 8 16. State income tax form 2012 5 16. State income tax form 2012 2 76 19. State income tax form 2012 6 19. State income tax form 2012 1 18. State income tax form 2012 6 18. State income tax form 2012 1 17. State income tax form 2012 6 17. State income tax form 2012 2 16. State income tax form 2012 8 16. State income tax form 2012 4 16. State income tax form 2012 0 15. State income tax form 2012 7 77 19. State income tax form 2012 4 18. State income tax form 2012 8 18. State income tax form 2012 3 17. State income tax form 2012 8 17. State income tax form 2012 3 16. State income tax form 2012 8 16. State income tax form 2012 4 16. State income tax form 2012 0 15. State income tax form 2012 6 15. State income tax form 2012 3 78 19. State income tax form 2012 1 18. State income tax form 2012 5 18. State income tax form 2012 0 17. State income tax form 2012 5 17. State income tax form 2012 0 16. State income tax form 2012 5 16. State income tax form 2012 0 15. State income tax form 2012 6 15. State income tax form 2012 2 14. State income tax form 2012 9 79 18. State income tax form 2012 9 18. State income tax form 2012 3 17. State income tax form 2012 7 17. State income tax form 2012 2 16. State income tax form 2012 7 16. State income tax form 2012 2 15. State income tax form 2012 7 15. State income tax form 2012 3 14. State income tax form 2012 9 14. State income tax form 2012 5 80 18. State income tax form 2012 7 18. State income tax form 2012 1 17. State income tax form 2012 5 16. State income tax form 2012 9 16. State income tax form 2012 4 15. State income tax form 2012 9 15. State income tax form 2012 4 15. State income tax form 2012 0 14. State income tax form 2012 5 14. State income tax form 2012 1 81 18. State income tax form 2012 5 17. State income tax form 2012 9 17. State income tax form 2012 3 16. State income tax form 2012 7 16. State income tax form 2012 2 15. State income tax form 2012 6 15. State income tax form 2012 1 14. State income tax form 2012 7 14. State income tax form 2012 2 13. State income tax form 2012 8 82 18. State income tax form 2012 3 17. State income tax form 2012 7 17. State income tax form 2012 1 16. State income tax form 2012 5 15. State income tax form 2012 9 15. State income tax form 2012 4 14. State income tax form 2012 9 14. State income tax form 2012 4 13. State income tax form 2012 9 13. State income tax form 2012 5 83 18. State income tax form 2012 2 17. State income tax form 2012 5 16. State income tax form 2012 9 16. State income tax form 2012 3 15. State income tax form 2012 7 15. State income tax form 2012 2 14. State income tax form 2012 7 14. State income tax form 2012 2 13. State income tax form 2012 7 13. State income tax form 2012 2 84 18. State income tax form 2012 0 17. State income tax form 2012 4 16. State income tax form 2012 7 16. State income tax form 2012 1 15. State income tax form 2012 5 15. State income tax form 2012 0 14. State income tax form 2012 4 13. State income tax form 2012 9 13. State income tax form 2012 4 13. State income tax form 2012 0 85 17. State income tax form 2012 9 17. State income tax form 2012 3 16. State income tax form 2012 6 16. State income tax form 2012 0 15. State income tax form 2012 4 14. State income tax form 2012 8 14. State income tax form 2012 3 13. State income tax form 2012 7 13. State income tax form 2012 2 12. State income tax form 2012 8 86 17. State income tax form 2012 8 17. State income tax form 2012 1 16. State income tax form 2012 5 15. State income tax form 2012 8 15. State income tax form 2012 2 14. State income tax form 2012 6 14. State income tax form 2012 1 13. State income tax form 2012 5 13. State income tax form 2012 0 12. State income tax form 2012 5 87 17. State income tax form 2012 7 17. State income tax form 2012 0 16. State income tax form 2012 4 15. State income tax form 2012 7 15. State income tax form 2012 1 14. State income tax form 2012 5 13. State income tax form 2012 9 13. State income tax form 2012 4 12. State income tax form 2012 9 12. State income tax form 2012 4 88 17. State income tax form 2012 6 16. State income tax form 2012 9 16. State income tax form 2012 3 15. State income tax form 2012 6 15. State income tax form 2012 0 14. State income tax form 2012 4 13. State income tax form 2012 8 13. State income tax form 2012 2 12. State income tax form 2012 7 12. State income tax form 2012 2 89 17. State income tax form 2012 6 16. State income tax form 2012 9 16. State income tax form 2012 2 15. State income tax form 2012 5 14. State income tax form 2012 9 14. State income tax form 2012 3 13. State income tax form 2012 7 13. State income tax form 2012 1 12. State income tax form 2012 6 12. State income tax form 2012 0 90 17. State income tax form 2012 5 16. State income tax form 2012 8 16. State income tax form 2012 1 15. State income tax form 2012 4 14. State income tax form 2012 8 14. State income tax form 2012 2 13. State income tax form 2012 6 13. State income tax form 2012 0 12. State income tax form 2012 4 11. State income tax form 2012 9 91 17. State income tax form 2012 4 16. State income tax form 2012 7 16. State income tax form 2012 0 15. State income tax form 2012 4 14. State income tax form 2012 7 14. State income tax form 2012 1 13. State income tax form 2012 5 12. State income tax form 2012 9 12. State income tax form 2012 3 11. State income tax form 2012 8 92 17. State income tax form 2012 4 16. State income tax form 2012 7 16. State income tax form 2012 0 15. State income tax form 2012 3 14. State income tax form 2012 6 14. State income tax form 2012 0 13. State income tax form 2012 4 12. State income tax form 2012 8 12. State income tax form 2012 2 11. State income tax form 2012 7 93 17. State income tax form 2012 3 16. State income tax form 2012 6 15. State income tax form 2012 9 15. State income tax form 2012 2 14. State income tax form 2012 6 13. State income tax form 2012 9 13. State income tax form 2012 3 12. State income tax form 2012 7 12. State income tax form 2012 1 11. State income tax form 2012 6 94 17. State income tax form 2012 3 16. State income tax form 2012 6 15. State income tax form 2012 9 15. State income tax form 2012 2 14. State income tax form 2012 5 13. State income tax form 2012 9 13. State income tax form 2012 2 12. State income tax form 2012 6 12. State income tax form 2012 0 11. State income tax form 2012 5 95 17. State income tax form 2012 3 16. State income tax form 2012 5 15. State income tax form 2012 8 15. State income tax form 2012 1 14. State income tax form 2012 5 13. State income tax form 2012 8 13. State income tax form 2012 2 12. State income tax form 2012 6 12. State income tax form 2012 0 11. State income tax form 2012 4 96 17. State income tax form 2012 2 16. State income tax form 2012 5 15. State income tax form 2012 8 15. State income tax form 2012 1 14. State income tax form 2012 4 13. State income tax form 2012 8 13. State income tax form 2012 1 12. State income tax form 2012 5 11. State income tax form 2012 9 11. State income tax form 2012 3 97 17. State income tax form 2012 2 16. State income tax form 2012 5 15. State income tax form 2012 8 15. State income tax form 2012 1 14. State income tax form 2012 4 13. State income tax form 2012 7 13. State income tax form 2012 1 12. State income tax form 2012 5 11. State income tax form 2012 9 11. State income tax form 2012 3 98 17. State income tax form 2012 2 16. State income tax form 2012 4 15. State income tax form 2012 7 15. State income tax form 2012 0 14. State income tax form 2012 3 13. State income tax form 2012 7 13. State income tax form 2012 0 12. State income tax form 2012 4 11. State income tax form 2012 8 11. State income tax form 2012 2 99 17. State income tax form 2012 2 16. State income tax form 2012 4 15. State income tax form 2012 7 15. State income tax form 2012 0 14. State income tax form 2012 3 13. State income tax form 2012 6 13. State income tax form 2012 0 12. State income tax form 2012 4 11. State income tax form 2012 8 11. State income tax form 2012 2 100 17. State income tax form 2012 1 16. State income tax form 2012 4 15. State income tax form 2012 7 15. State income tax form 2012 0 14. State income tax form 2012 3 13. State income tax form 2012 6 12. State income tax form 2012 9 12. State income tax form 2012 3 11. State income tax form 2012 7 11. State income tax form 2012 1 101 17. State income tax form 2012 1 16. State income tax form 2012 4 15. State income tax form 2012 6 14. State income tax form 2012 9 14. State income tax form 2012 2 13. State income tax form 2012 6 12. State income tax form 2012 9 12. State income tax form 2012 3 11. State income tax form 2012 7 11. State income tax form 2012 1 102 17. State income tax form 2012 1 16. State income tax form 2012 4 15. State income tax form 2012 6 14. State income tax form 2012 9 14. State income tax form 2012 2 13. State income tax form 2012 5 12. State income tax form 2012 9 12. State income tax form 2012 2 11. State income tax form 2012 6 11. State income tax form 2012 0 103 17. State income tax form 2012 1 16. State income tax form 2012 3 15. State income tax form 2012 6 14. State income tax form 2012 9 14. State income tax form 2012 2 13. State income tax form 2012 5 12. State income tax form 2012 9 12. State income tax form 2012 2 11. State income tax form 2012 6 11. State income tax form 2012 0 104 17. State income tax form 2012 1 16. State income tax form 2012 3 15. State income tax form 2012 6 14. State income tax form 2012 9 14. State income tax form 2012 2 13. State income tax form 2012 5 12. State income tax form 2012 8 12. State income tax form 2012 2 11. State income tax form 2012 6 11. State income tax form 2012 0 105 17. State income tax form 2012 1 16. State income tax form 2012 3 15. State income tax form 2012 6 14. State income tax form 2012 9 14. State income tax form 2012 2 13. State income tax form 2012 5 12. State income tax form 2012 8 12. State income tax form 2012 2 11. State income tax form 2012 5 10. State income tax form 2012 9 106 17. State income tax form 2012 1 16. State income tax form 2012 3 15. State income tax form 2012 6 14. State income tax form 2012 8 14. State income tax form 2012 1 13. State income tax form 2012 5 12. State income tax form 2012 8 12. State income tax form 2012 2 11. State income tax form 2012 5 10. State income tax form 2012 9 107 17. State income tax form 2012 0 16. State income tax form 2012 3 15. State income tax form 2012 6 14. State income tax form 2012 8 14. State income tax form 2012 1 13. State income tax form 2012 4 12. State income tax form 2012 8 12. State income tax form 2012 1 11. State income tax form 2012 5 10. State income tax form 2012 9 108 17. State income tax form 2012 0 16. State income tax form 2012 3 15. State income tax form 2012 5 14. State income tax form 2012 8 14. State income tax form 2012 1 13. State income tax form 2012 4 12. State income tax form 2012 8 12. State income tax form 2012 1 11. State income tax form 2012 5 10. State income tax form 2012 9 109 17. State income tax form 2012 0 16. State income tax form 2012 3 15. State income tax form 2012 5 14. State income tax form 2012 8 14. State income tax form 2012 1 13. State income tax form 2012 4 12. State income tax form 2012 8 12. State income tax form 2012 1 11. State income tax form 2012 5 10. State income tax form 2012 9 Appendix C. State income tax form 2012 (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. State income tax form 2012 0 16. State income tax form 2012 3 15. State income tax form 2012 5 14. State income tax form 2012 8 14. State income tax form 2012 1 13. State income tax form 2012 4 12. State income tax form 2012 7 12. State income tax form 2012 1 11. State income tax form 2012 5 10. State income tax form 2012 9 111 17. State income tax form 2012 0 16. State income tax form 2012 3 15. State income tax form 2012 5 14. State income tax form 2012 8 14. State income tax form 2012 1 13. State income tax form 2012 4 12. State income tax form 2012 7 12. State income tax form 2012 1 11. State income tax form 2012 5 10. State income tax form 2012 8 112 17. State income tax form 2012 0 16. State income tax form 2012 3 15. State income tax form 2012 5 14. State income tax form 2012 8 14. State income tax form 2012 1 13. State income tax form 2012 4 12. State income tax form 2012 7 12. State income tax form 2012 1 11. State income tax form 2012 5 10. State income tax form 2012 8 113 17. State income tax form 2012 0 16. State income tax form 2012 3 15. State income tax form 2012 5 14. State income tax form 2012 8 14. State income tax form 2012 1 13. State income tax form 2012 4 12. State income tax form 2012 7 12. State income tax form 2012 1 11. State income tax form 2012 4 10. State income tax form 2012 8 114 17. State income tax form 2012 0 16. State income tax form 2012 3 15. State income tax form 2012 5 14. State income tax form 2012 8 14. State income tax form 2012 1 13. State income tax form 2012 4 12. State income tax form 2012 7 12. State income tax form 2012 1 11. State income tax form 2012 4 10. State income tax form 2012 8 115+ 17. State income tax form 2012 0 16. State income tax form 2012 3 15. State income tax form 2012 5 14. State income tax form 2012 8 14. State income tax form 2012 1 13. State income tax form 2012 4 12. State income tax form 2012 7 12. State income tax form 2012 1 11. State income tax form 2012 4 10. State income tax form 2012 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. State income tax form 2012 8 13. State income tax form 2012 4 13. State income tax form 2012 1 12. State income tax form 2012 8 12. State income tax form 2012 6 12. State income tax form 2012 3 12. State income tax form 2012 1 11. State income tax form 2012 9 11. State income tax form 2012 7 11. State income tax form 2012 5 81 13. State income tax form 2012 4 13. State income tax form 2012 1 12. State income tax form 2012 7 12. State income tax form 2012 4 12. State income tax form 2012 2 11. State income tax form 2012 9 11. State income tax form 2012 7 11. State income tax form 2012 4 11. State income tax form 2012 3 11. State income tax form 2012 1 82 13. State income tax form 2012 1 12. State income tax form 2012 7 12. State income tax form 2012 4 12. State income tax form 2012 1 11. State income tax form 2012 8 11. State income tax form 2012 5 11. State income tax form 2012 3 11. State income tax form 2012 0 10. State income tax form 2012 8 10. State income tax form 2012 6 83 12. State income tax form 2012 8 12. State income tax form 2012 4 12. State income tax form 2012 1 11. State income tax form 2012 7 11. State income tax form 2012 4 11. State income tax form 2012 1 10. State income tax form 2012 9 10. State income tax form 2012 6 10. State income tax form 2012 4 10. State income tax form 2012 2 84 12. State income tax form 2012 6 12. State income tax form 2012 2 11. State income tax form 2012 8 11. State income tax form 2012 4 11. State income tax form 2012 1 10. State income tax form 2012 8 10. State income tax form 2012 5 10. State income tax form 2012 3 10. State income tax form 2012 1 9. State income tax form 2012 9 85 12. State income tax form 2012 3 11. State income tax form 2012 9 11. State income tax form 2012 5 11. State income tax form 2012 1 10. State income tax form 2012 8 10. State income tax form 2012 5 10. State income tax form 2012 2 9. State income tax form 2012 9 9. State income tax form 2012 7 9. State income tax form 2012 5 86 12. State income tax form 2012 1 11. State income tax form 2012 7 11. State income tax form 2012 3 10. State income tax form 2012 9 10. State income tax form 2012 5 10. State income tax form 2012 2 9. State income tax form 2012 9 9. State income tax form 2012 6 9. State income tax form 2012 4 9. State income tax form 2012 2 87 11. State income tax form 2012 9 11. State income tax form 2012 4 11. State income tax form 2012 0 10. State income tax form 2012 6 10. State income tax form 2012 3 9. State income tax form 2012 9 9. State income tax form 2012 6 9. State income tax form 2012 4 9. State income tax form 2012 1 8. State income tax form 2012 9 88 11. State income tax form 2012 7 11. State income tax form 2012 3 10. State income tax form 2012 8 10. State income tax form 2012 4 10. State income tax form 2012 1 9. State income tax form 2012 7 9. State income tax form 2012 4 9. State income tax form 2012 1 8. State income tax form 2012 8 8. State income tax form 2012 6 89 11. State income tax form 2012 5 11. State income tax form 2012 1 10. State income tax form 2012 6 10. State income tax form 2012 2 9. State income tax form 2012 9 9. State income tax form 2012 5 9. State income tax form 2012 2 8. State income tax form 2012 9 8. State income tax form 2012 6 8. State income tax form 2012 3 90 11. State income tax form 2012 4 10. State income tax form 2012 9 10. State income tax form 2012 5 10. State income tax form 2012 1 9. State income tax form 2012 7 9. State income tax form 2012 3 9. State income tax form 2012 0 8. State income tax form 2012 6 8. State income tax form 2012 3 8. State income tax form 2012 1 91 11. State income tax form 2012 3 10. State income tax form 2012 8 10. State income tax form 2012 3 9. State income tax form 2012 9 9. State income tax form 2012 5 9. State income tax form 2012 1 8. State income tax form 2012 8 8. State income tax form 2012 4 8. State income tax form 2012 1 7. State income tax form 2012 9 92 11. State income tax form 2012 2 10. State income tax form 2012 7 10. State income tax form 2012 2 9. State income tax form 2012 8 9. State income tax form 2012 3 9. State income tax form 2012 0 8. State income tax form 2012 6 8. State income tax form 2012 3 8. State income tax form 2012 0 7. State income tax form 2012 7 93 11. State income tax form 2012 1 10. State income tax form 2012 6 10. State income tax form 2012 1 9. State income tax form 2012 6 9. State income tax form 2012 2 8. State income tax form 2012 8 8. State income tax form 2012 5 8. State income tax form 2012 1 7. State income tax form 2012 8 7. State income tax form 2012 5 94 11. State income tax form 2012 0 10. State income tax form 2012 5 10. State income tax form 2012 0 9. State income tax form 2012 5 9. State income tax form 2012 1 8. State income tax form 2012 7 8. State income tax form 2012 3 8. State income tax form 2012 0 7. State income tax form 2012 6 7. State income tax form 2012 3 95 10. State income tax form 2012 9 10. State income tax form 2012 4 9. State income tax form 2012 9 9. State income tax form 2012 4 9. State income tax form 2012 0 8. State income tax form 2012 6 8. State income tax form 2012 2 7. State income tax form 2012 8 7. State income tax form 2012 5 7. State income tax form 2012 2 96 10. State income tax form 2012 8 10. State income tax form 2012 3 9. State income tax form 2012 8 9. State income tax form 2012 3 8. State income tax form 2012 9 8. State income tax form 2012 5 8. State income tax form 2012 1 7. State income tax form 2012 7 7. State income tax form 2012 4 7. State income tax form 2012 1 97 10. State income tax form 2012 7 10. State income tax form 2012 2 9. State income tax form 2012 7 9. State income tax form 2012 2 8. State income tax form 2012 8 8. State income tax form 2012 4 8. State income tax form 2012 0 7. State income tax form 2012 6 7. State income tax form 2012 3 6. State income tax form 2012 9 98 10. State income tax form 2012 7 10. State income tax form 2012 1 9. State income tax form 2012 6 9. State income tax form 2012 2 8. State income tax form 2012 7 8. State income tax form 2012 3 7. State income tax form 2012 9 7. State income tax form 2012 5 7. State income tax form 2012 1 6. State income tax form 2012 8 99 10. State income tax form 2012 6 10. State income tax form 2012 1 9. State income tax form 2012 6 9. State income tax form 2012 1 8. State income tax form 2012 6 8. State income tax form 2012 2 7. State income tax form 2012 8 7. State income tax form 2012 4 7. State income tax form 2012 0 6. State income tax form 2012 7 100 10. State income tax form 2012 6 10. State income tax form 2012 0 9. State income tax form 2012 5 9. State income tax form 2012 0 8. State income tax form 2012 5 8. State income tax form 2012 1 7. State income tax form 2012 7 7. State income tax form 2012 3 6. State income tax form 2012 9 6. State income tax form 2012 6 101 10. State income tax form 2012 5 10. State income tax form 2012 0 9. State income tax form 2012 4 9. State income tax form 2012 0 8. State income tax form 2012 5 8. State income tax form 2012 0 7. State income tax form 2012 6 7. State income tax form 2012 2 6. State income tax form 2012 9 6. State income tax form 2012 5 102 10. State income tax form 2012 5 9. State income tax form 2012 9 9. State income tax form 2012 4 8. State income tax form 2012 9 8. State income tax form 2012 4 8. State income tax form 2012 0 7. State income tax form 2012 5 7. State income tax form 2012 1 6. State income tax form 2012 8 6. State income tax form 2012 4 103 10. State income tax form 2012 4 9. State income tax form 2012 9 9. State income tax form 2012 4 8. State income tax form 2012 8 8. State income tax form 2012 4 7. State income tax form 2012 9 7. State income tax form 2012 5 7. State income tax form 2012 1 6. State income tax form 2012 7 6. State income tax form 2012 3 104 10. State income tax form 2012 4 9. State income tax form 2012 8 9. State income tax form 2012 3 8. State income tax form 2012 8 8. State income tax form 2012 3 7. State income tax form 2012 9 7. State income tax form 2012 4 7. State income tax form 2012 0 6. State income tax form 2012 6 6. State income tax form 2012 3 105 10. State income tax form 2012 4 9. State income tax form 2012 8 9. State income tax form 2012 3 8. State income tax form 2012 8 8. State income tax form 2012 3 7. State income tax form 2012 8 7. State income tax form 2012 4 7. State income tax form 2012 0 6. State income tax form 2012 6 6. State income tax form 2012 2 106 10. State income tax form 2012 3 9. State income tax form 2012 8 9. State income tax form 2012 2 8. State income tax form 2012 7 8. State income tax form 2012 2 7. State income tax form 2012 8 7. State income tax form 2012 3 6. State income tax form 2012 9 6. State income tax form 2012 5 6. State income tax form 2012 2 107 10. State income tax form 2012 3 9. State income tax form 2012 8 9. State income tax form 2012 2 8. State income tax form 2012 7 8. State income tax form 2012 2 7. State income tax form 2012 7 7. State income tax form 2012 3 6. State income tax form 2012 9 6. State income tax form 2012 5 6. State income tax form 2012 1 108 10. State income tax form 2012 3 9. State income tax form 2012 7 9. State income tax form 2012 2 8. State income tax form 2012 7 8. State income tax form 2012 2 7. State income tax form 2012 7 7. State income tax form 2012 3 6. State income tax form 2012 8 6. State income tax form 2012 4 6. State income tax form 2012 1 109 10. State income tax form 2012 3 9. State income tax form 2012 7 9. State income tax form 2012 2 8. State income tax form 2012 7 8. State income tax form 2012 2 7. State income tax form 2012 7 7. State income tax form 2012 2 6. State income tax form 2012 8 6. State income tax form 2012 4 6. State income tax form 2012 0 110 10. State income tax form 2012 3 9. State income tax form 2012 7 9. State income tax form 2012 2 8. State income tax form 2012 6 8. State income tax form 2012 1 7. State income tax form 2012 7 7. State income tax form 2012 2 6. State income tax form 2012 8 6. State income tax form 2012 4 6. State income tax form 2012 0 111 10. State income tax form 2012 3 9. State income tax form 2012 7 9. State income tax form 2012 1 8. State income tax form 2012 6 8. State income tax form 2012 1 7. State income tax form 2012 6 7. State income tax form 2012 2 6. State income tax form 2012 8 6. State income tax form 2012 3 6. State income tax form 2012 0 112 10. State income tax form 2012 2 9. State income tax form 2012 7 9. State income tax form 2012 1 8. State income tax form 2012 6 8. State income tax form 2012 1 7. State income tax form 2012 6 7. State income tax form 2012 2 6. State income tax form 2012 7 6. State income tax form 2012 3 5. State income tax form 2012 9 113 10. State income tax form 2012 2 9. State income tax form 2012 7 9. State income tax form 2012 1 8. State income tax form 2012 6 8. State income tax form 2012 1 7. State income tax form 2012 6 7. State income tax form 2012 2 6. State income tax form 2012 7 6. State income tax form 2012 3 5. State income tax form 2012 9 114 10. State income tax form 2012 2 9. State income tax form 2012 7 9. State income tax form 2012 1 8. State income tax form 2012 6 8. State income tax form 2012 1 7. State income tax form 2012 6 7. State income tax form 2012 1 6. State income tax form 2012 7 6. State income tax form 2012 3 5. State income tax form 2012 9 115+ 10. State income tax form 2012 2 9. State income tax form 2012 7 9. State income tax form 2012 1 8. State income tax form 2012 6 8. State income tax form 2012 1 7. State income tax form 2012 6 7. State income tax form 2012 1 6. State income tax form 2012 7 6. State income tax form 2012 3 5. State income tax form 2012 9 Appendix C. State income tax form 2012 (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. State income tax form 2012 8 7. State income tax form 2012 6 7. State income tax form 2012 4 7. State income tax form 2012 2 7. State income tax form 2012 1 6. State income tax form 2012 9 6. State income tax form 2012 8 6. State income tax form 2012 6 6. State income tax form 2012 5 6. State income tax form 2012 4 91 7. State income tax form 2012 6 7. State income tax form 2012 4 7. State income tax form 2012 2 7. State income tax form 2012 0 6. State income tax form 2012 8 6. State income tax form 2012 7 6. State income tax form 2012 5 6. State income tax form 2012 4 6. State income tax form 2012 3 6. State income tax form 2012 1 92 7. State income tax form 2012 4 7. State income tax form 2012 2 7. State income tax form 2012 0 6. State income tax form 2012 8 6. State income tax form 2012 6 6. State income tax form 2012 4 6. State income tax form 2012 3 6. State income tax form 2012 1 6. State income tax form 2012 0 5. State income tax form 2012 9 93 7. State income tax form 2012 2 7. State income tax form 2012 0 6. State income tax form 2012 8 6. State income tax form 2012 6 6. State income tax form 2012 4 6. State income tax form 2012 2 6. State income tax form 2012 1 5. State income tax form 2012 9 5. State income tax form 2012 8 5. State income tax form 2012 6 94 7. State income tax form 2012 1 6. State income tax form 2012 8 6. State income tax form 2012 6 6. State income tax form 2012 4 6. State income tax form 2012 2 6. State income tax form 2012 0 5. State income tax form 2012 9 5. State income tax form 2012 7 5. State income tax form 2012 6 5. State income tax form 2012 4 95 6. State income tax form 2012 9 6. State income tax form 2012 7 6. State income tax form 2012 4 6. State income tax form 2012 2 6. State income tax form 2012 0 5. State income tax form 2012 8 5. State income tax form 2012 7 5. State income tax form 2012 5 5. State income tax form 2012 4 5. State income tax form 2012 2 96 6. State income tax form 2012 8 6. State income tax form 2012 5 6. State income tax form 2012 3 6. State income tax form 2012 1 5. State income tax form 2012 9 5. State income tax form 2012 7 5. State income tax form 2012 5 5. State income tax form 2012 3 5. State income tax form 2012 2 5. State income tax form 2012 0 97 6. State income tax form 2012 6 6. State income tax form 2012 4 6. State income tax form 2012 1 5. State income tax form 2012 9 5. State income tax form 2012 7 5. State income tax form 2012 5 5. State income tax form 2012 3 5. State income tax form 2012 2 5. State income tax form 2012 0 4. State income tax form 2012 9 98 6. State income tax form 2012 5 6. State income tax form 2012 3 6. State income tax form 2012 0 5. State income tax form 2012 8 5. State income tax form 2012 6 5. State income tax form 2012 4 5. State income tax form 2012 2 5. State income tax form 2012 0 4. State income tax form 2012 8 4. State income tax form 2012 7 99 6. State income tax form 2012 4 6. State income tax form 2012 1 5. State income tax form 2012 9 5. State income tax form 2012 6 5. State income tax form 2012 4 5. State income tax form 2012 2 5. State income tax form 2012 0 4. State income tax form 2012 9 4. State income tax form 2012 7 4. State income tax form 2012 5 100 6. State income tax form 2012 3 6. State income tax form 2012 0 5. State income tax form 2012 8 5. State income tax form 2012 5 5. State income tax form 2012 3 5. State income tax form 2012 1 4. State income tax form 2012 9 4. State income tax form 2012 7 4. State income tax form 2012 5 4. State income tax form 2012 4 101 6. State income tax form 2012 2 5. State income tax form 2012 9 5. State income tax form 2012 6 5. State income tax form 2012 4 5. State income tax form 2012 2 5. State income tax form 2012 0 4. State income tax form 2012 8 4. State income tax form 2012 6 4. State income tax form 2012 4 4. State income tax form 2012 2 102 6. State income tax form 2012 1 5. State income tax form 2012 8 5. State income tax form 2012 5 5. State income tax form 2012 3 5. State income tax form 2012 1 4. State income tax form 2012 8 4. State income tax form 2012 6 4. State income tax form 2012 4 4. State income tax form 2012 3 4. State income tax form 2012 1 103 6. State income tax form 2012 0 5. State income tax form 2012 7 5. State income tax form 2012 4 5. State income tax form 2012 2 5. State income tax form 2012 0 4. State income tax form 2012 7 4. State income tax form 2012 5 4. State income tax form 2012 3 4. State income tax form 2012 1 4. State income tax form 2012 0 104 5. State income tax form 2012 9 5. State income tax form 2012 6 5. State income tax form 2012 4 5. State income tax form 2012 1 4. State income tax form 2012 9 4. State income tax form 2012 6 4. State income tax form 2012 4 4. State income tax form 2012 2 4. State income tax form 2012 0 3. State income tax form 2012 8 105 5. State income tax form 2012 9 5. State income tax form 2012 6 5. State income tax form 2012 3 5. State income tax form 2012 0 4. State income tax form 2012 8 4. State income tax form 2012 5 4. State income tax form 2012 3 4. State income tax form 2012 1 3. State income tax form 2012 9 3. State income tax form 2012 7 106 5. State income tax form 2012 8 5. State income tax form 2012 5 5. State income tax form 2012 2 4. State income tax form 2012 9 4. State income tax form 2012 7 4. State income tax form 2012 5 4. State income tax form 2012 2 4. State income tax form 2012 0 3. State income tax form 2012 8 3. State income tax form 2012 6 107 5. State income tax form 2012 8 5. State income tax form 2012 4 5. State income tax form 2012 1 4. State income tax form 2012 9 4. State income tax form 2012 6 4. State income tax form 2012 4 4. State income tax form 2012 2 3. State income tax form 2012 9 3. State income tax form 2012 7 3. State income tax form 2012 5 108 5. State income tax form 2012 7 5. State income tax form 2012 4 5. State income tax form 2012 1 4. State income tax form 2012 8 4. State income tax form 2012 6 4. State income tax form 2012 3 4. State income tax form 2012 1 3. State income tax form 2012 9 3. State income tax form 2012 7 3. State income tax form 2012 5 109 5. State income tax form 2012 7 5. State income tax form 2012 3 5. State income tax form 2012 0 4. State income tax form 2012 8 4. State income tax form 2012 5 4. State income tax form 2012 3 4. State income tax form 2012 0 3. State income tax form 2012 8 3. State income tax form 2012 6 3. State income tax form 2012 4 110 5. State income tax form 2012 6 5. State income tax form 2012 3 5. State income tax form 2012 0 4. State income tax form 2012 7 4. State income tax form 2012 5 4. State income tax form 2012 2 4. State income tax form 2012 0 3. State income tax form 2012 8 3. State income tax form 2012 5 3. State income tax form 2012 3 111 5. State income tax form 2012 6 5. State income tax form 2012 3 5. State income tax form 2012 0 4. State income tax form 2012 7 4. State income tax form 2012 4 4. State income tax form 2012 2 3. State income tax form 2012 9 3. State income tax form 2012 7 3. State income tax form 2012 5 3. State income tax form 2012 3 112 5. State income tax form 2012 6 5. State income tax form 2012 3 4. State income tax form 2012 9 4. State income tax form 2012 7 4. State income tax form 2012 4 4. State income tax form 2012 1 3. State income tax form 2012 9 3. State income tax form 2012 7 3. State income tax form 2012 5 3. State income tax form 2012 2 113 5. State income tax form 2012 6 5. State income tax form 2012 2 4. State income tax form 2012 9 4. State income tax form 2012 6 4. State income tax form 2012 4 4. State income tax form 2012 1 3. State income tax form 2012 9 3. State income tax form 2012 6 3. State income tax form 2012 4 3. State income tax form 2012 2 114 5. State income tax form 2012 6 5. State income tax form 2012 2 4. State income tax form 2012 9 4. State income tax form 2012 6 4. State income tax form 2012 3 4. State income tax form 2012 1 3. State income tax form 2012 9 3. State income tax form 2012 6 3. State income tax form 2012 4 3. State income tax form 2012 2 115+ 5. State income tax form 2012 5 5. State income tax form 2012 2 4. State income tax form 2012 9 4. State income tax form 2012 6 4. State income tax form 2012 3 4. State income tax form 2012 1 3. State income tax form 2012 8 3. State income tax form 2012 6 3. State income tax form 2012 4 3. State income tax form 2012 1 Appendix C. State income tax form 2012 (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. State income tax form 2012 2 4. State income tax form 2012 1 3. State income tax form 2012 9 3. State income tax form 2012 8 3. State income tax form 2012 7 3. State income tax form 2012 5 3. State income tax form 2012 4 3. State income tax form 2012 3 3. State income tax form 2012 3 3. State income tax form 2012 2 101 4. State income tax form 2012 1 3. State income tax form 2012 9 3. State income tax form 2012 7 3. State income tax form 2012 6 3. State income tax form 2012 5 3. State income tax form 2012 4 3. State income tax form 2012 2 3. State income tax form 2012 1 3. State income tax form 2012 1 3. State income tax form 2012 0 102 3. State income tax form 2012 9 3. State income tax form 2012 7 3. State income tax form 2012 6 3. State income tax form 2012 4 3. State income tax form 2012 3 3. State income tax form 2012 2 3. State income tax form 2012 1 3. State income tax form 2012 0 2. State income tax form 2012 9 2. State income tax form 2012 8 103 3. State income tax form 2012 8 3. State income tax form 2012 6 3. State income tax form 2012 4 3. State income tax form 2012 3 3. State income tax form 2012 2 3. State income tax form 2012 0 2. State income tax form 2012 9 2. State income tax form 2012 8 2. State income tax form 2012 7 2. State income tax form 2012 6 104 3. State income tax form 2012 7 3. State income tax form 2012 5 3. State income tax form 2012 3 3. State income tax form 2012 2 3. State income tax form 2012 0 2. State income tax form 2012 9 2. State income tax form 2012 7 2. State income tax form 2012 6 2. State income tax form 2012 5 2. State income tax form 2012 4 105 3. State income tax form 2012 5 3. State income tax form 2012 4 3. State income tax form 2012 2 3. State income tax form 2012 0 2. State income tax form 2012 9 2. State income tax form 2012 7 2. State income tax form 2012 6 2. State income tax form 2012 5 2. State income tax form 2012 4 2. State income tax form 2012 3 106 3. State income tax form 2012 4 3. State income tax form 2012 2 3. State income tax form 2012 1 2. State income tax form 2012 9 2. State income tax form 2012 7 2. State income tax form 2012 6 2. State income tax form 2012 4 2. State income tax form 2012 3 2. State income tax form 2012 2 2. State income tax form 2012 1 107 3. State income tax form 2012 3 3. State income tax form 2012 1 3. State income tax form 2012 0 2. State income tax form 2012 8 2. State income tax form 2012 6 2. State income tax form 2012 5 2. State income tax form 2012 3 2. State income tax form 2012 2 2. State income tax form 2012 1 2. State income tax form 2012 0 108 3. State income tax form 2012 3 3. State income tax form 2012 1 2. State income tax form 2012 9 2. State income tax form 2012 7 2. State income tax form 2012 5 2. State income tax form 2012 4 2. State income tax form 2012 2 2. State income tax form 2012 1 1. State income tax form 2012 9 1. State income tax form 2012 8 109 3. State income tax form 2012 2 3. State income tax form 2012 0 2. State income tax form 2012 8 2. State income tax form 2012 6 2. State income tax form 2012 4 2. State income tax form 2012 3 2. State income tax form 2012 1 2. State income tax form 2012 0 1. State income tax form 2012 8 1. State income tax form 2012 7 110 3. State income tax form 2012 1 2. State income tax form 2012 9 2. State income tax form 2012 7 2. State income tax form 2012 5 2. State income tax form 2012 3 2. State income tax form 2012 2 2. State income tax form 2012 0 1. State income tax form 2012 9 1. State income tax form 2012 7 1. State income tax form 2012 6 111 3. State income tax form 2012 1 2. State income tax form 2012 9 2. State income tax form 2012 7 2. State income tax form 2012 5 2. State income tax form 2012 3 2. State income tax form 2012 1 1. State income tax form 2012 9 1. State income tax form 2012 8 1. State income tax form 2012 6 1. State income tax form 2012 5 112 3. State income tax form 2012 0 2. State income tax form 2012 8 2. State income tax form 2012 6 2. State income tax form 2012 4 2. State income tax form 2012 2 2. State income tax form 2012 0 1. State income tax form 2012 9 1. State income tax form 2012 7 1. State income tax form 2012 5 1. State income tax form 2012 4 113 3. State income tax form 2012 0 2. State income tax form 2012 8 2. State income tax form 2012 6 2. State income tax form 2012 4 2. State income tax form 2012 2 2. State income tax form 2012 0 1. State income tax form 2012 8 1. State income tax form 2012 6 1. State income tax form 2012 5 1. State income tax form 2012 3 114 3. State income tax form 2012 0 2. State income tax form 2012 7 2. State income tax form 2012 5 2. State income tax form 2012 3 2. State income tax form 2012 1 1. State income tax form 2012 9 1. State income tax form 2012 8 1. State income tax form 2012 6 1. State income tax form 2012 4 1. State income tax form 2012 3 115+ 2. State income tax form 2012 9 2. State income tax form 2012 7 2. State income tax form 2012 5 2. State income tax form 2012 3 2. State income tax form 2012 1 1. State income tax form 2012 9 1. State income tax form 2012 7 1. State income tax form 2012 5 1. State income tax form 2012 4 1. State income tax form 2012 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. State income tax form 2012 5 1. State income tax form 2012 4 1. State income tax form 2012 3 1. State income tax form 2012 2 1. State income tax form 2012 1 1. State income tax form 2012 1         111 1. State income tax form 2012 4 1. State income tax form 2012 2 1. State income tax form 2012 1 1. State income tax form 2012 1 1. State income tax form 2012 0 1. State income tax form 2012 0         112 1. State income tax form 2012 3 1. State income tax form 2012 1 1. State income tax form 2012 0 1. State income tax form 2012 0 1. State income tax form 2012 0 1. State income tax form 2012 0         113 1. State income tax form 2012 2 1. State income tax form 2012 1 1. State income tax form 2012 0 1. State income tax form 2012 0 1. State income tax form 2012 0 1. State income tax form 2012 0         114 1. State income tax form 2012 1 1. State income tax form 2012 0 1. State income tax form 2012 0 1. State income tax form 2012 0 1. State income tax form 2012 0 1. State income tax form 2012 0         115+ 1. State income tax form 2012 1 1. State income tax form 2012 0 1. State income tax form 2012 0 1. State income tax form 2012 0 1. State income tax form 2012 0 1. State income tax form 2012 0         Appendix C. State income tax form 2012 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. State income tax form 2012 4 93 9. State income tax form 2012 6 71 26. State income tax form 2012 5 94 9. State income tax form 2012 1 72 25. State income tax form 2012 6 95 8. State income tax form 2012 6 73 24. State income tax form 2012 7 96 8. State income tax form 2012 1 74 23. State income tax form 2012 8 97 7. State income tax form 2012 6 75 22. State income tax form 2012 9 98 7. State income tax form 2012 1 76 22. State income tax form 2012 0 99 6. State income tax form 2012 7 77 21. State income tax form 2012 2 100 6. State income tax form 2012 3 78 20. State income tax form 2012 3 101 5. State income tax form 2012 9 79 19. State income tax form 2012 5 102 5. State income tax form 2012 5 80 18. State income tax form 2012 7 103 5. State income tax form 2012 2 81 17. State income tax form 2012 9 104 4. State income tax form 2012 9 82 17. State income tax form 2012 1 105 4. State income tax form 2012 5 83 16. State income tax form 2012 3 106 4. State income tax form 2012 2 84 15. State income tax form 2012 5 107 3. State income tax form 2012 9 85 14. State income tax form 2012 8 108 3. State income tax form 2012 7 86 14. State income tax form 2012 1 109 3. State income tax form 2012 4 87 13. State income tax form 2012 4 110 3. State income tax form 2012 1 88 12. State income tax form 2012 7 111 2. State income tax form 2012 9 89 12. State income tax form 2012 0 112 2. State income tax form 2012 6 90 11. State income tax form 2012 4 113 2. State income tax form 2012 4 91 10. State income tax form 2012 8 114 2. State income tax form 2012 1 92 10. State income tax form 2012 2 115 and over 1. State income tax form 2012 9 Prev  Up  Next   Home   More Online Publications
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Stennis Center for Public Service

Established by Congress as a living tribute to former senator John C. Stennis, the Stennis Center provides leadership training to young people interested in careers in public service. It also offers training and development opportunities to congresspeople and their staffs.

Contact the Agency or Department

Website: Stennis Center for Public Service

Address: One Research Blvd
Suite 104

Starkville, MS 39759

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The State Income Tax Form 2012

State income tax form 2012 Publication 537 - Main Content Table of Contents What Is an Installment Sale?Special rule. State income tax form 2012 General RulesFiguring Installment Sale Income Reporting Installment Sale Income Other RulesElecting Out of the Installment Method Payments Received or Considered Received Escrow Account Depreciation Recapture Income Sale to a Related Person Like-Kind Exchange Contingent Payment Sale Single Sale of Several Assets Sale of a Business Unstated Interest and Original Issue Discount (OID) Disposition of an Installment Obligation Repossession Interest on Deferred Tax Reporting an Installment SaleRelated person. State income tax form 2012 Several assets. State income tax form 2012 Special situations. State income tax form 2012 Schedule D (Form 1040). State income tax form 2012 Form 4797. State income tax form 2012 How To Get Tax Help What Is an Installment Sale? An installment sale is a sale of property where you receive at least one payment after the tax year of the sale. State income tax form 2012 The rules for installment sales do not apply if you elect not to use the installment method (see Electing Out of the Installment Method under Other Rules, later) or the transaction is one for which the installment method may not apply. State income tax form 2012 The installment sales method cannot be used for the following. State income tax form 2012 Sale of inventory. State income tax form 2012   The regular sale of inventory of personal property does not qualify as an installment sale even if you receive a payment after the year of sale. State income tax form 2012 See Sale of a Business under Other Rules, later. State income tax form 2012 Dealer sales. State income tax form 2012   Sales of personal property by a person who regularly sells or otherwise disposes of the same type of personal property on the installment plan are not installment sales. State income tax form 2012 This rule also applies to real property held for sale to customers in the ordinary course of a trade or business. State income tax form 2012 However, the rule does not apply to an installment sale of property used or produced in farming. State income tax form 2012 Special rule. State income tax form 2012   Dealers of time-shares and residential lots can treat certain sales as installment sales and report them under the installment method if they elect to pay a special interest charge. State income tax form 2012 For more information, see section 453(l). State income tax form 2012 Stock or securities. State income tax form 2012   You cannot use the installment method to report gain from the sale of stock or securities traded on an established securities market. State income tax form 2012 You must report the entire gain on the sale in the year in which the trade date falls. State income tax form 2012 Installment obligation. State income tax form 2012   The buyer's obligation to make future payments to you can be in the form of a deed of trust, note, land contract, mortgage, or other evidence of the buyer's debt to you. State income tax form 2012 General Rules If a sale qualifies as an installment sale, the gain must be reported under the installment method unless you elect out of using the installment method. State income tax form 2012 See Electing Out of the Installment Method under Other Rules, later, for information on recognizing the entire gain in the year of sale. State income tax form 2012 Sale at a loss. State income tax form 2012   If your sale results in a loss, you cannot use the installment method. State income tax form 2012 If the loss is on an installment sale of business or investment property, you can deduct it only in the tax year of sale. State income tax form 2012 Unstated interest. State income tax form 2012   If your sale calls for payments in a later year and the sales contract provides for little or no interest, you may have to figure unstated interest, even if you have a loss. State income tax form 2012 See Unstated Interest and Original Issue Discount (OID) under Other Rules, later. State income tax form 2012 Figuring Installment Sale Income You can use the following discussions or Form 6252 to help you determine gross profit, contract price, gross profit percentage, and installment sale income. State income tax form 2012 Each payment on an installment sale usually consists of the following three parts. State income tax form 2012 Interest income. State income tax form 2012 Return of your adjusted basis in the property. State income tax form 2012 Gain on the sale. State income tax form 2012 In each year you receive a payment, you must include in income both the interest part and the part that is your gain on the sale. State income tax form 2012 You do not include in income the part that is the return of your basis in the property. State income tax form 2012 Basis is the amount of your investment in the property for installment sale purposes. State income tax form 2012 Interest Income You must report interest as ordinary income. State income tax form 2012 Interest is generally not included in a down payment. State income tax form 2012 However, you may have to treat part of each later payment as interest, even if it is not called interest in your agreement with the buyer. State income tax form 2012 Interest provided in the agreement is called stated interest. State income tax form 2012 If the agreement does not provide for enough stated interest, there may be unstated interest or original issue discount. State income tax form 2012 See Unstated Interest and Original Issue Discount (OID) under Other Rules, later. State income tax form 2012 Adjusted Basis and Installment Sale Income (Gain on Sale) After you have determined how much of each payment to treat as interest, you treat the rest of each payment as if it were made up of two parts. State income tax form 2012 A tax-free return of your adjusted basis in the property, and Your gain (referred to as installment sale income on Form 6252). State income tax form 2012 Figuring adjusted basis for installment sale purposes. State income tax form 2012   You can use Worksheet A to figure your adjusted basis in the property for installment sale purposes. State income tax form 2012 When you have completed the worksheet, you will also have determined the gross profit percentage necessary to figure your installment sale income (gain) for this year. State income tax form 2012 Worksheet A. State income tax form 2012 Figuring Adjusted Basis and Gross Profit Percentage 1. State income tax form 2012 Enter the selling price for the property   2. State income tax form 2012 Enter your adjusted basis for the property     3. State income tax form 2012 Enter your selling expenses     4. State income tax form 2012 Enter any depreciation recapture     5. State income tax form 2012 Add lines 2, 3, and 4. State income tax form 2012  This is your adjusted basis for installment sale purposes   6. State income tax form 2012 Subtract line 5 from line 1. State income tax form 2012 If zero or less, enter -0-. State income tax form 2012  This is your gross profit     If the amount entered on line 6 is zero, stop here. State income tax form 2012 You cannot use the installment method. State income tax form 2012   7. State income tax form 2012 Enter the contract price for the property   8. State income tax form 2012 Divide line 6 by line 7. State income tax form 2012 This is your gross profit percentage   Selling price. State income tax form 2012   The selling price is the total cost of the property to the buyer and includes any of the following. State income tax form 2012 Any money you are to receive. State income tax form 2012 The fair market value (FMV) of any property you are to receive (FMV is discussed in Property Used As a Payment under Other Rules, later). State income tax form 2012 Any existing mortgage or other debt the buyer pays, assumes, or takes (a note, mortgage, or any other liability, such as a lien, accrued interest, or taxes you owe on the property). State income tax form 2012 Any of your selling expenses the buyer pays. State income tax form 2012   Do not include stated interest, unstated interest, any amount recomputed or recharacterized as interest, or original issue discount. State income tax form 2012 Adjusted basis for installment sale purposes. State income tax form 2012   Your adjusted basis is the total of the following three items. State income tax form 2012 Adjusted basis. State income tax form 2012 Selling expenses. State income tax form 2012 Depreciation recapture. State income tax form 2012 Adjusted basis. State income tax form 2012   Basis is your investment in the property for installment sale purposes. State income tax form 2012 The way you figure basis depends on how you acquire the property. State income tax form 2012 The basis of property you buy is generally its cost. State income tax form 2012 The basis of property you inherit, receive as a gift, build yourself, or receive in a tax-free exchange is figured differently. State income tax form 2012   While you own property, various events may change your original basis. State income tax form 2012 Some events, such as adding rooms or making permanent improvements, increase basis. State income tax form 2012 Others, such as deductible casualty losses or depreciation previously allowed or allowable, decrease basis. State income tax form 2012 The result is adjusted basis. State income tax form 2012   For more information on how to figure basis and adjusted basis, see Publication 551. State income tax form 2012 For more information regarding your basis in property you inherited from someone who died in 2010 and whose executor filed Form 8939, Allocation of Increase In Basis for Property Acquired From a Decedent, see Publication 4895. State income tax form 2012 Selling expenses. State income tax form 2012   Selling expenses relate to the sale of the property. State income tax form 2012 They include commissions, attorney fees, and any other expenses paid on the sale. State income tax form 2012 Selling expenses are added to the basis of the sold property. State income tax form 2012 Depreciation recapture. State income tax form 2012   If the property you sold was depreciable property, you may need to recapture part of the gain on the sale as ordinary income. State income tax form 2012 See Depreciation Recapture Income under Other Rules, later. State income tax form 2012 Gross profit. State income tax form 2012   Gross profit is the total gain you report on the installment method. State income tax form 2012   To figure your gross profit, subtract your adjusted basis for installment sale purposes from the selling price. State income tax form 2012 If the property you sold was your home, subtract from the gross profit any gain you can exclude. State income tax form 2012 See Sale of Your Home , later, under Reporting Installment Sale Income. State income tax form 2012 Contract price. State income tax form 2012   Contract price equals: The selling price, minus The mortgages, debts, and other liabilities assumed or taken by the buyer, plus The amount by which the mortgages, debts, and other liabilities assumed or taken by the buyer exceed your adjusted basis for installment sale purposes. State income tax form 2012 Gross profit percentage. State income tax form 2012   A certain percentage of each payment (after subtracting interest) is reported as installment sale income. State income tax form 2012 This percentage is called the gross profit percentage and is figured by dividing your gross profit from the sale by the contract price. State income tax form 2012   The gross profit percentage generally remains the same for each payment you receive. State income tax form 2012 However, see the Example under Selling Price Reduced, later, for a situation where the gross profit percentage changes. State income tax form 2012 Example. State income tax form 2012 You sell property at a contract price of $6,000 and your gross profit is $1,500. State income tax form 2012 Your gross profit percentage is 25% ($1,500 ÷ $6,000). State income tax form 2012 After subtracting interest, you report 25% of each payment, including the down payment, as installment sale income from the sale for the tax year you receive the payment. State income tax form 2012 The remainder (balance) of each payment is the tax-free return of your adjusted basis. State income tax form 2012 Amount to report as installment sale income. State income tax form 2012   Multiply the payments you receive each year (less interest) by the gross profit percentage. State income tax form 2012 The result is your installment sale income for the tax year. State income tax form 2012 In certain circumstances, you may be treated as having received a payment, even though you received nothing directly. State income tax form 2012 A receipt of property or the assumption of a mortgage on the property sold may be treated as a payment. State income tax form 2012 For a detailed discussion, see Payments Received or Considered Received under Other Rules, later. State income tax form 2012 Selling Price Reduced If the selling price is reduced at a later date, the gross profit on the sale also will change. State income tax form 2012 You then must refigure the gross profit percentage for the remaining payments. State income tax form 2012 Refigure your gross profit using Worksheet B. State income tax form 2012 You will spread any remaining gain over future installments. State income tax form 2012 Worksheet B. State income tax form 2012 New Gross Profit Percentage — Selling Price Reduced 1. State income tax form 2012 Enter the reduced selling  price for the property   2. State income tax form 2012 Enter your adjusted  basis for the  property     3. State income tax form 2012 Enter your selling  expenses     4. State income tax form 2012 Enter any depreciation  recapture     5. State income tax form 2012 Add lines 2, 3, and 4. State income tax form 2012   6. State income tax form 2012 Subtract line 5 from line 1. State income tax form 2012  This is your adjusted  gross profit   7. State income tax form 2012 Enter any installment sale  income reported in  prior year(s)   8. State income tax form 2012 Subtract line 7 from line 6   9. State income tax form 2012 Future installments   10. State income tax form 2012 Divide line 8 by line 9. State income tax form 2012  This is your new gross profit percentage*   * Apply this percentage to all future payments to determine how much of each of those payments is installment sale income. State income tax form 2012 Example. State income tax form 2012 In 2011, you sold land with a basis of $40,000 for $100,000. State income tax form 2012 Your gross profit was $60,000. State income tax form 2012 You received a $20,000 down payment and the buyer's note for $80,000. State income tax form 2012 The note provides for four annual payments of $20,000 each, plus 8% interest, beginning in 2012. State income tax form 2012 Your gross profit percentage is 60%. State income tax form 2012 You reported a gain of $12,000 on each payment received in 2011 and 2012. State income tax form 2012 In 2013, you and the buyer agreed to reduce the purchase price to $85,000 and payments during 2013, 2014, and 2015 are reduced to $15,000 for each year. State income tax form 2012 The new gross profit percentage, 46. State income tax form 2012 67%, is figured on Example—Worksheet B. State income tax form 2012 You will report a gain of $7,000 (46. State income tax form 2012 67% of $15,000) on each of the $15,000 installments due in 2013, 2014, and 2015. State income tax form 2012 Example — Worksheet B. State income tax form 2012 New Gross Profit Percentage — Selling Price Reduced 1. State income tax form 2012 Enter the reduced selling  price for the property 85,000 2. State income tax form 2012 Enter your adjusted  basis for the  property 40,000   3. State income tax form 2012 Enter your selling  expenses -0-   4. State income tax form 2012 Enter any depreciation  recapture -0-   5. State income tax form 2012 Add lines 2, 3, and 4. State income tax form 2012 40,000 6. State income tax form 2012 Subtract line 5 from line 1. State income tax form 2012  This is your adjusted  gross profit 45,000 7. State income tax form 2012 Enter any installment sale  income reported in  prior year(s) 24,000 8. State income tax form 2012 Subtract line 7 from line 6 21,000 9. State income tax form 2012 Future installments 45,000 10. State income tax form 2012 Divide line 8 by line 9. State income tax form 2012  This is your new gross profit percentage* 46. State income tax form 2012 67% * Apply this percentage to all future payments to determine how much of each of those payments is installment sale income. State income tax form 2012 Reporting Installment Sale Income Generally, you will use Form 6252 to report installment sale income from casual sales of real or personal property during the tax year. State income tax form 2012 You also will have to report the installment sale income on Schedule D (Form 1040), Capital Gains and Losses, or Form 4797, or both. State income tax form 2012 See Schedule D (Form 1040) and Form 4797 , later. State income tax form 2012 If the property was your main home, you may be able to exclude part or all of the gain. State income tax form 2012 See Sale of Your Home , later. State income tax form 2012 Form 6252 Use Form 6252 to report an installment sale in the year it takes place and to report payments received, or considered received because of related party resales, in later years. State income tax form 2012 Attach it to your tax return for each year. State income tax form 2012 Form 6252 will help you determine the gross profit, contract price, gross profit percentage, and installment sale income. State income tax form 2012 Which parts to complete. State income tax form 2012   Which part to complete depends on whether you are filing the form for the year of sale or a later year. State income tax form 2012 Year of sale. State income tax form 2012   Complete lines 1 through 4, Part I, and Part II. State income tax form 2012 If you sold property to a related party during the year, also complete Part III. State income tax form 2012 Later years. State income tax form 2012   Complete lines 1 through 4 and Part II for any year in which you receive a payment from an installment sale. State income tax form 2012   If you sold a marketable security to a related party after May 14, 1980, and before January 1, 1987, complete Form 6252 for each year of the installment agreement, even if you did not receive a payment. State income tax form 2012 (After December 31, 1986, the installment method is not available for the sale of marketable securities. State income tax form 2012 ) Complete lines 1 through 4 and Part II for any year in which you receive a payment from the sale. State income tax form 2012 Complete Part III unless you received the final payment during the tax year. State income tax form 2012   If you sold property other than a marketable security to a related party after May 14, 1980, complete Form 6252 for the year of sale and for 2 years after the year of sale, even if you did not receive a payment. State income tax form 2012 Complete lines 1 through 4 and Part II for any year during this 2-year period in which you receive a payment from the sale. State income tax form 2012 Complete Part III for the 2 years after the year of sale unless you received the final payment during the tax year. State income tax form 2012 Schedule D (Form 1040) Enter the gain figured on Form 6252 (line 26) for personal-use property (capital assets) on Schedule D (Form 1040), as a short-term gain (line 4) or long-term gain (line 11). State income tax form 2012 If your gain from the installment sale qualifies for long-term capital gain treatment in the year of sale, it will continue to qualify in later tax years. State income tax form 2012 Your gain is long-term if you owned the property for more than 1 year when you sold it. State income tax form 2012 Form 4797 An installment sale of property used in your business or that earns rent or royalty income may result in a capital gain, an ordinary gain, or both. State income tax form 2012 All or part of any gain from the disposition of the property may be ordinary gain from depreciation recapture. State income tax form 2012 For trade or business property held for more than 1 year, enter the amount from line 26 of Form 6252 on Form 4797, line 4. State income tax form 2012 If the property was held 1 year or less or you have an ordinary gain from the sale of a noncapital asset (even if the holding period is more than 1 year), enter this amount on Form 4797, line 10, and write “From Form 6252. State income tax form 2012 ” Sale of Your Home If you sell your home, you may be able to exclude all or part of the gain on the sale. State income tax form 2012 See Publication 523 for information about excluding the gain. State income tax form 2012 If the sale is an installment sale, any gain you exclude is not included in gross profit when figuring your gross profit percentage. State income tax form 2012 Seller-financed mortgage. State income tax form 2012   If you finance the sale of your home to an individual, both you and the buyer may have to follow special reporting procedures. State income tax form 2012   When you report interest income received from a buyer who uses the property as a personal residence, write the buyer's name, address, and social security number (SSN) on line 1 of Schedule B (Form 1040A or 1040), Interest and Ordinary Dividends. State income tax form 2012   When deducting the mortgage interest, the buyer must write your name, address, and SSN on line 11 of Schedule A (Form 1040), Itemized Deductions. State income tax form 2012   If either person fails to include the other person's SSN, a $50 penalty will be assessed. State income tax form 2012 Other Rules The rules discussed in this part of the publication apply only in certain circumstances or to certain types of property. State income tax form 2012 The following topics are discussed. State income tax form 2012 Electing out of the installment method. State income tax form 2012 Payments received or considered received. State income tax form 2012 Escrow account. State income tax form 2012 Depreciation recapture income. State income tax form 2012 Sale to a related person. State income tax form 2012 Like-kind exchange. State income tax form 2012 Contingent payment sale. State income tax form 2012 Single sale of several assets. State income tax form 2012 Sale of a business. State income tax form 2012 Unstated interest and original issue discount. State income tax form 2012 Disposition of an installment obligation. State income tax form 2012 Repossession. State income tax form 2012 Interest on deferred tax. State income tax form 2012 Electing Out of the Installment Method If you elect not to use the installment method, you generally report the entire gain in the year of sale, even though you do not receive all the sale proceeds in that year. State income tax form 2012 To figure the amount of gain to report, use the fair market value (FMV) of the buyer's installment obligation that represents the buyer's debt to you. State income tax form 2012 Notes, mortgages, and land contracts are examples of obligations that are included at FMV. State income tax form 2012 You must figure the FMV of the buyer's installment obligation, whether or not you would actually be able to sell it. State income tax form 2012 If you use the cash method of accounting, the FMV of the obligation will never be considered to be less than the FMV of the property sold (minus any other consideration received). State income tax form 2012 Example. State income tax form 2012 You sold a parcel of land for $50,000. State income tax form 2012 You received a $10,000 down payment and will receive the balance over the next 10 years at $4,000 a year, plus 8% interest. State income tax form 2012 The buyer gave you a note for $40,000. State income tax form 2012 The note had an FMV of $40,000. State income tax form 2012 You paid a commission of 6%, or $3,000, to a broker for negotiating the sale. State income tax form 2012 The land cost $25,000, and you owned it for more than one year. State income tax form 2012 You decide to elect out of the installment method and report the entire gain in the year of sale. State income tax form 2012 Gain realized:     Selling price $50,000 Minus: Property's adj. State income tax form 2012 basis $25,000     Commission 3,000 28,000 Gain realized $22,000 Gain recognized in year of sale:   Cash $10,000 Market value of note 40,000 Total realized in year of sale $50,000 Minus: Property's adj. State income tax form 2012 basis $25,000     Commission 3,000 28,000 Gain recognized $22,000 The recognized gain of $22,000 is long-term capital gain. State income tax form 2012 You include the entire gain in income in the year of sale, so you do not include in income any principal payments you receive in later tax years. State income tax form 2012 The interest on the note is ordinary income and is reported as interest income each year. State income tax form 2012 How to elect out. State income tax form 2012   To make this election, do not report your sale on Form 6252. State income tax form 2012 Instead, report it on Form 8949, Sales and Other Dispositions of Capital Assets, Form 4797, or both. State income tax form 2012 When to elect out. State income tax form 2012   Make this election by the due date, including extensions, for filing your tax return for the year the sale takes place. State income tax form 2012 Automatic six-month extension. State income tax form 2012   If you timely file your tax return without making the election, you still can make the election by filing an amended return within 6 months of the due date of your return (excluding extensions). State income tax form 2012 Write “Filed pursuant to section 301. State income tax form 2012 9100-2” at the top of the amended return and file it where the original return was filed. State income tax form 2012 Revoking the election. State income tax form 2012   Once made, the election can be revoked only with IRS approval. State income tax form 2012 A revocation is retroactive. State income tax form 2012 You will not be allowed to revoke the election if either of the following applies. State income tax form 2012 One of the purposes is to avoid federal income tax. State income tax form 2012 The tax year in which any payment was received has closed. State income tax form 2012 Payments Received or Considered Received You must figure your gain each year on the payments you receive, or are treated as receiving, from an installment sale. State income tax form 2012 In certain situations, you are considered to have received a payment, even though the buyer does not pay you directly. State income tax form 2012 These situations occur when the buyer assumes or pays any of your debts, such as a loan, or pays any of your expenses, such as a sales commission. State income tax form 2012 However, as discussed later, the buyer's assumption of your debt is treated as a recovery of your basis rather than as a payment in many cases. State income tax form 2012 Buyer Pays Seller's Expenses If the buyer pays any of your expenses related to the sale of your property, it is considered a payment to you in the year of sale. State income tax form 2012 Include these expenses in the selling and contract prices when figuring the gross profit percentage. State income tax form 2012 Buyer Assumes Mortgage If the buyer assumes or pays off your mortgage, or otherwise takes the property subject to the mortgage, the following rules apply. State income tax form 2012 Mortgage not more than basis. State income tax form 2012   If the buyer assumes a mortgage that is not more than your installment sale basis in the property, it is not considered a payment to you. State income tax form 2012 It is considered a recovery of your basis. State income tax form 2012 The contract price is the selling price minus the mortgage. State income tax form 2012 Example. State income tax form 2012 You sell property with an adjusted basis of $19,000. State income tax form 2012 You have selling expenses of $1,000. State income tax form 2012 The buyer assumes your existing mortgage of $15,000 and agrees to pay you $10,000 (a cash down payment of $2,000 and $2,000 (plus 12% interest) in each of the next 4 years). State income tax form 2012 The selling price is $25,000 ($15,000 + $10,000). State income tax form 2012 Your gross profit is $5,000 ($25,000 − $20,000 installment sale basis). State income tax form 2012 The contract price is $10,000 ($25,000 − $15,000 mortgage). State income tax form 2012 Your gross profit percentage is 50% ($5,000 ÷ $10,000). State income tax form 2012 You report half of each $2,000 payment received as gain from the sale. State income tax form 2012 You also report all interest you receive as ordinary income. State income tax form 2012 Mortgage more than basis. State income tax form 2012   If the buyer assumes a mortgage that is more than your installment sale basis in the property, you recover your entire basis. State income tax form 2012 The part of the mortgage greater than your basis is treated as a payment received in the year of sale. State income tax form 2012   To figure the contract price, subtract the mortgage from the selling price. State income tax form 2012 This is the total amount (other than interest) you will receive directly from the buyer. State income tax form 2012 Add to this amount the payment you are considered to have received (the difference between the mortgage and your installment sale basis). State income tax form 2012 The contract price is then the same as your gross profit from the sale. State income tax form 2012    If the mortgage the buyer assumes is equal to or more than your installment sale basis, the gross profit percentage always will be 100%. State income tax form 2012 Example. State income tax form 2012 The selling price for your property is $9,000. State income tax form 2012 The buyer will pay you $1,000 annually (plus 8% interest) over the next 3 years and assume an existing mortgage of $6,000. State income tax form 2012 Your adjusted basis in the property is $4,400. State income tax form 2012 You have selling expenses of $600, for a total installment sale basis of $5,000. State income tax form 2012 The part of the mortgage that is more than your installment sale basis is $1,000 ($6,000 − $5,000). State income tax form 2012 This amount is included in the contract price and treated as a payment received in the year of sale. State income tax form 2012 The contract price is $4,000: Selling price $9,000 Minus: Mortgage (6,000) Amount actually received $3,000 Add difference:   Mortgage $6,000   Minus: Installment sale basis 5,000 1,000 Contract price $4,000       Your gross profit on the sale is also $4,000: Selling price $9,000 Minus: Installment sale basis (5,000) Gross profit $4,000 Your gross profit percentage is 100%. State income tax form 2012 Report 100% of each payment (less interest) as gain from the sale. State income tax form 2012 Treat the $1,000 difference between the mortgage and your installment sale basis as a payment and report 100% of it as gain in the year of sale. State income tax form 2012 Mortgage Canceled If the buyer of your property is the person who holds the mortgage on it, your debt is canceled, not assumed. State income tax form 2012 You are considered to receive a payment equal to the outstanding canceled debt. State income tax form 2012 Example. State income tax form 2012 Mary Jones loaned you $45,000 in 2009 in exchange for a note and a mortgage in a tract of land you owned. State income tax form 2012 On April 4, 2013, she bought the land for $70,000. State income tax form 2012 At that time, $30,000 of her loan to you was outstanding. State income tax form 2012 She agreed to forgive this $30,000 debt and to pay you $20,000 (plus interest) on August 1, 2013, and $20,000 on August 1, 2014. State income tax form 2012 She did not assume an existing mortgage. State income tax form 2012 She canceled the $30,000 debt you owed her. State income tax form 2012 You are considered to have received a $30,000 payment at the time of the sale. State income tax form 2012 Buyer Assumes Other Debts If the buyer assumes any other debts, such as a loan or back taxes, it may be considered a payment to you in the year of sale. State income tax form 2012 If the buyer assumes the debt instead of paying it off, only part of it may have to be treated as a payment. State income tax form 2012 Compare the debt to your installment sale basis in the property being sold. State income tax form 2012 If the debt is less than your installment sale basis, none of it is treated as a payment. State income tax form 2012 If it is more, only the difference is treated as a payment. State income tax form 2012 If the buyer assumes more than one debt, any part of the total that is more than your installment sale basis is considered a payment. State income tax form 2012 These rules are the same as the rules discussed earlier under Buyer Assumes Mortgage . State income tax form 2012 However, they apply only to the following types of debt the buyer assumes. State income tax form 2012 Those acquired from ownership of the property you are selling, such as a mortgage, lien, overdue interest, or back taxes. State income tax form 2012 Those acquired in the ordinary course of your business, such as a balance due for inventory you purchased. State income tax form 2012 If the buyer assumes any other type of debt, such as a personal loan or your legal fees relating to the sale, it is treated as if the buyer had paid off the debt at the time of the sale. State income tax form 2012 The value of the assumed debt is then considered a payment to you in the year of sale. State income tax form 2012 Property Used As a Payment If you receive property other than money from the buyer, it is still considered a payment in the year received. State income tax form 2012 However, see Like-Kind Exchange , later. State income tax form 2012 Generally, the amount of the payment is the property's FMV on the date you receive it. State income tax form 2012 Exception. State income tax form 2012   If the property the buyer gives you is payable on demand or readily tradable, the amount you should consider as payment in the year received is: The FMV of the property on the date you receive it if you use the cash method of accounting, The face amount of the obligation on the date you receive it if you use the accrual method of accounting, or The stated redemption price at maturity less any original issue discount (OID) or, if there is no OID, the stated redemption price at maturity appropriately discounted to reflect total unstated interest. State income tax form 2012 See Unstated Interest and Original Issue Discount (OID) , later. State income tax form 2012 Debt not payable on demand. State income tax form 2012   Any evidence of debt you receive from the buyer not payable on demand is not considered a payment. State income tax form 2012 This is true even if the debt is guaranteed by a third party, including a government agency. State income tax form 2012 Fair market value (FMV). State income tax form 2012   This is the price at which property would change hands between a willing buyer and a willing seller, neither being under any compulsion to buy or sell and both having a reasonable knowledge of all the necessary facts. State income tax form 2012 Third-party note. State income tax form 2012   If the property the buyer gives you is a third-party note (or other obligation of a third party), you are considered to have received a payment equal to the note's FMV. State income tax form 2012 Because the FMV of the note is itself a payment on your installment sale, any payments you later receive from the third party are not considered payments on the sale. State income tax form 2012 The excess of the note's face value over its FMV is interest. State income tax form 2012 Exclude this interest in determining the selling price of the property. State income tax form 2012 However, see Exception under Property Used As a Payment, earlier. State income tax form 2012 Example. State income tax form 2012 You sold real estate in an installment sale. State income tax form 2012 As part of the down payment, the buyer assigned to you a $50,000, 8% interest third-party note. State income tax form 2012 The FMV of the third-party note at the time of the sale was $30,000. State income tax form 2012 This amount, not $50,000, is a payment to you in the year of sale. State income tax form 2012 The third-party note had an FMV equal to 60% of its face value ($30,000 ÷ $50,000), so 60% of each principal payment you receive on this note is a nontaxable return of capital. State income tax form 2012 The remaining 40% is interest taxed as ordinary income. State income tax form 2012 Bond. State income tax form 2012   A bond or other evidence of debt you receive from the buyer that is payable on demand or readily tradable in an established securities market is treated as a payment in the year you receive it. State income tax form 2012 For more information on the amount you should treat as a payment, see Exception under Property Used As a Payment, earlier. State income tax form 2012    If you receive a government or corporate bond for a sale before October 22, 2004, and the bond has interest coupons attached or can be readily traded in an established securities market, you are considered to have received payment equal to the bond's FMV. State income tax form 2012 However, see Exception under Property Used As a Payment, earlier. State income tax form 2012 Buyer's note. State income tax form 2012   The buyer's note (unless payable on demand) is not considered payment on the sale. State income tax form 2012 However, its full face value is included when figuring the selling price and the contract price. State income tax form 2012 Payments you receive on the note are used to figure your gain in the year received. State income tax form 2012 Installment Obligation Used as Security (Pledge Rule) If you use an installment obligation to secure any debt, the net proceeds from the debt may be treated as a payment on the installment obligation. State income tax form 2012 This is known as the pledge rule, and it applies if the selling price of the property is over $150,000. State income tax form 2012 It does not apply to the following dispositions. State income tax form 2012 Sales of property used or produced in farming. State income tax form 2012 Sales of personal-use property. State income tax form 2012 Qualifying sales of time-shares and residential lots. State income tax form 2012 The net debt proceeds are the gross debt minus the direct expenses of getting the debt. State income tax form 2012 The amount treated as a payment is considered received on the later of the following dates. State income tax form 2012 The date the debt becomes secured. State income tax form 2012 The date you receive the debt proceeds. State income tax form 2012 A debt is secured by an installment obligation to the extent that payment of principal or interest on the debt is directly secured (under the terms of the loan or any underlying arrangement) by any interest in the installment obligation. State income tax form 2012 For sales after December 16, 1999, payment on a debt is treated as directly secured by an interest in an installment obligation to the extent an arrangement allows you to satisfy all or part of the debt with the installment obligation. State income tax form 2012 Limit. State income tax form 2012   The net debt proceeds treated as a payment on the pledged installment obligation cannot be more than the excess of item (1) over item (2), below. State income tax form 2012 The total contract price on the installment sale. State income tax form 2012 Any payments received on the installment obligation before the date the net debt proceeds are treated as a payment. State income tax form 2012 Installment payments. State income tax form 2012   The pledge rule accelerates the reporting of the installment obligation payments. State income tax form 2012 Do not report payments received on the obligation after it has been pledged until the payments received exceed the amount reported under the pledge rule. State income tax form 2012 Exception. State income tax form 2012   The pledge rule does not apply to pledges made after December 17, 1987, to refinance a debt under the following circumstances. State income tax form 2012 The debt was outstanding on December 17, 1987. State income tax form 2012 The debt was secured by that installment sale obligation on that date and at all times thereafter until the refinancing occurred. State income tax form 2012   A refinancing as a result of the creditor's calling of the debt is treated as a continuation of the original debt so long as a person other than the creditor or a person related to the creditor provides the refinancing. State income tax form 2012   This exception applies only to refinancing that does not exceed the principal of the original debt immediately before the refinancing. State income tax form 2012 Any excess is treated as a payment on the installment obligation. State income tax form 2012 Escrow Account In some cases, the sales agreement or a later agreement may call for the buyer to establish an irrevocable escrow account from which the remaining installment payments (including interest) are to be made. State income tax form 2012 These sales cannot be reported on the installment method. State income tax form 2012 The buyer's obligation is paid in full when the balance of the purchase price is deposited into the escrow account. State income tax form 2012 When an escrow account is established, you no longer rely on the buyer for the rest of the payments, but on the escrow arrangement. State income tax form 2012 Example. State income tax form 2012 You sell property for $100,000. State income tax form 2012 The sales agreement calls for a down payment of $10,000 and payment of $15,000 in each of the next 6 years to be made from an irrevocable escrow account containing the balance of the purchase price plus interest. State income tax form 2012 You cannot report the sale on the installment method because the full purchase price is considered received in the year of sale. State income tax form 2012 You report the entire gain in the year of sale. State income tax form 2012 Escrow established in a later year. State income tax form 2012   If you make an installment sale and in a later year an irrevocable escrow account is established to pay the remaining installments plus interest, the amount placed in the escrow account represents payment of the balance of the installment obligation. State income tax form 2012 Substantial restriction. State income tax form 2012   If an escrow arrangement imposes a substantial restriction on your right to receive the sale proceeds, the sale can be reported on the installment method, provided it otherwise qualifies. State income tax form 2012 For an escrow arrangement to impose a substantial restriction, it must serve a bona fide purpose of the buyer, that is, a real and definite restriction placed on the seller or a specific economic benefit conferred on the buyer. State income tax form 2012 Depreciation Recapture Income If you sell property for which you claimed or could have claimed a depreciation deduction, you must report any depreciation recapture income in the year of sale, whether or not an installment payment was received that year. State income tax form 2012 Figure your depreciation recapture income (including the section 179 deduction and the section 179A deduction recapture) in Part III of Form 4797. State income tax form 2012 Report the recapture income in Part II of Form 4797 as ordinary income in the year of sale. State income tax form 2012 The recapture income is also included in Part I of Form 6252. State income tax form 2012 However, the gain equal to the recapture income is reported in full in the year of the sale. State income tax form 2012 Only the gain greater than the recapture income is reported on the installment method. State income tax form 2012 For more information on depreciation recapture, see chapter 3 in Publication 544. State income tax form 2012 The recapture income reported in the year of sale is included in your installment sale basis in determining your gross profit on the installment sale. State income tax form 2012 Determining gross profit is discussed under General Rules , earlier. State income tax form 2012 Sale to a Related Person If you sell depreciable property to a related person and the sale is an installment sale, you may not be able to report the sale using the installment method. State income tax form 2012 If you sell property to a related person and the related person disposes of the property before you receive all payments with respect to the sale, you may have to treat the amount realized by the related person as received by you when the related person disposes of the property. State income tax form 2012 These rules are explained under Sale of Depreciable Property and under Sale and Later Disposition , later. State income tax form 2012 Sale of Depreciable Property If you sell depreciable property to certain related persons, you generally cannot report the sale using the installment method. State income tax form 2012 Instead, all payments to be received are considered received in the year of sale. State income tax form 2012 However, see Exception , below. State income tax form 2012 Depreciable property for this rule is any property the purchaser can depreciate. State income tax form 2012 Payments to be received include the total of all noncontingent payments and the FMV of any payments contingent as to amount. State income tax form 2012 In the case of contingent payments for which the FMV cannot be reasonably determined, your basis in the property is recovered proportionately. State income tax form 2012 The purchaser cannot increase the basis of the property acquired in the sale before the seller includes a like amount in income. State income tax form 2012 Exception. State income tax form 2012   You can use the installment method to report a sale of depreciable property to a related person if no significant tax deferral benefit will be derived from the sale. State income tax form 2012 You must show to the satisfaction of the IRS that avoidance of federal income tax was not one of the principal purposes of the sale. State income tax form 2012 Related person. State income tax form 2012   Related persons include the following. State income tax form 2012 A person and all controlled entities with respect to that person. State income tax form 2012 A taxpayer and any trust in which such taxpayer (or his spouse) is a beneficiary, unless that beneficiary's interest in the trust is a remote contingent interest. State income tax form 2012 Except in the case of a sale or exchange in satisfaction of a pecuniary bequest, an executor of an estate and a beneficiary of that estate. State income tax form 2012 Two or more partnerships in which the same person owns, directly or indirectly, more than 50% of the capital interests or the profits interests. State income tax form 2012   For information about which entities are controlled entities, see section 1239(c). State income tax form 2012 Sale and Later Disposition Generally, a special rule applies if you sell or exchange property to a related person on the installment method (first disposition) who then sells, exchanges, or gives away the property (second disposition) under the following circumstances. State income tax form 2012 The related person makes the second disposition before making all payments on the first disposition. State income tax form 2012 The related person disposes of the property within 2 years of the first disposition. State income tax form 2012 This rule does not apply if the property involved is marketable securities. State income tax form 2012 Under this rule, you treat part or all of the amount the related person realizes (or the FMV if the disposed property is not sold or exchanged) from the second disposition as if you received it at the time of the second disposition. State income tax form 2012 See Exception , later. State income tax form 2012 Related person. State income tax form 2012   Related persons include the following. State income tax form 2012 Members of a family, including only brothers and sisters (either whole or half), husband and wife, ancestors, and lineal descendants. State income tax form 2012 A partnership or estate and a partner or beneficiary. State income tax form 2012 A trust (other than a section 401(a) employees trust) and a beneficiary. State income tax form 2012 A trust and an owner of the trust. State income tax form 2012 Two corporations that are members of the same controlled group as defined in section 267(f). State income tax form 2012 The fiduciaries of two different trusts, and the fiduciary and beneficiary of two different trusts, if the same person is the grantor of both trusts. State income tax form 2012 A tax-exempt educational or charitable organization and a person (if an individual, including members of the individual's family) who directly or indirectly controls such an organization. State income tax form 2012 An individual and a corporation when the individual owns, directly or indirectly, more than 50% of the value of the outstanding stock of the corporation. State income tax form 2012 A fiduciary of a trust and a corporation when the trust or the grantor of the trust owns, directly or indirectly, more than 50% in value of the outstanding stock of the corporation. State income tax form 2012 The grantor and fiduciary, and the fiduciary and beneficiary, of any trust. State income tax form 2012 Any two S corporations if the same persons own more than 50% in value of the outstanding stock of each corporation. State income tax form 2012 An S corporation and a corporation that is not an S corporation if the same persons own more than 50% in value of the outstanding stock of each corporation. State income tax form 2012 A corporation and a partnership if the same persons own more than 50% in value of the outstanding stock of the corporation and more than 50% of the capital or profits interest in the partnership. State income tax form 2012 An executor and a beneficiary of an estate unless the sale is in satisfaction of a pecuniary bequest. State income tax form 2012 Example 1. State income tax form 2012 In 2012, Harvey Green sold farm land to his son Bob for $500,000, which was to be paid in five equal payments over 5 years, plus adequate stated interest on the balance due. State income tax form 2012 His installment sale basis for the farm land was $250,000 and the property was not subject to any outstanding liens or mortgages. State income tax form 2012 His gross profit percentage is 50% (gross profit of $250,000 ÷ contract price of $500,000). State income tax form 2012 He received $100,000 in 2012 and included $50,000 in income for that year ($100,000 × 0. State income tax form 2012 50). State income tax form 2012 Bob made no improvements to the property and sold it to Alfalfa Inc. State income tax form 2012 , in 2013 for $600,000 after making the payment for that year. State income tax form 2012 The amount realized from the second disposition is $600,000. State income tax form 2012 Harvey figures his installment sale income for 2013 as follows: Lesser of: 1) Amount realized on second disposition, or 2) Contract price on first disposition $500,000 Subtract: Sum of payments from Bob in 2012 and 2013 - 200,000 Amount treated as received because of second disposition $300,000 Add: Payment from Bob in 2013 + 100,000 Total payments received and treated as received for 2013 $400,000 Multiply by gross profit % × . State income tax form 2012 50 Installment sale income for 2013 $200,000 Harvey will not include in his installment sale income any principal payments he receives on the installment obligation for 2014, 2015, and 2016 because he has already reported the total payments of $500,000 from the first disposition ($100,000 in 2012 and $400,000 in 2013). State income tax form 2012 Example 2. State income tax form 2012 Assume the facts are the same as Example 1 except that Bob sells the property for only $400,000. State income tax form 2012 The gain for 2013 is figured as follows: Lesser of: 1) Amount realized on second disposition, or 2) Contract price on first disposition $400,000 Subtract: Sum of payments from Bob in 2012 and 2013 − 200,000 Amount treated as received because of second disposition $200,000 Add: Payment from Bob in 2013 + 100,000 Total payments received and treated as received for 2013 $300,000 Multiply by gross profit % × . State income tax form 2012 50 Installment sale income for 2013 $150,000     Harvey receives a $100,000 payment in 2014 and another in 2015. State income tax form 2012 They are not taxed because he treated the $200,000 from the disposition in 2013 as a payment received and paid tax on the installment sale income. State income tax form 2012 In 2016, he receives the final $100,000 payment. State income tax form 2012 He figures the installment sale income he must recognize in 2016 as follows: Total payments from the first disposition received by the end of 2016 $500,000 Minus the sum of:     Payment from 2012 $100,000   Payment from 2013 100,000   Amount treated as received in 2013 200,000   Total on which gain was previously recognized  − 400,000 Payment on which gain is recognized for 2016  $100,000 Multiply by gross profit % × . State income tax form 2012 50 Installment sale income for 2016 $ 50,000 Exception. State income tax form 2012   This rule does not apply to a second disposition, and any later transfer, if you can show to the satisfaction of the IRS that neither the first disposition (to the related person) nor the second disposition had as one of its principal purposes the avoidance of federal income tax. State income tax form 2012 Generally, an involuntary second disposition will qualify under the nontax avoidance exception, such as when a creditor of the related person forecloses on the property or the related person declares bankruptcy. State income tax form 2012   The nontax avoidance exception also applies to a second disposition that is also an installment sale if the terms of payment under the installment resale are substantially equal to or longer than those for the first installment sale. State income tax form 2012 However, the exception does not apply if the resale terms permit significant deferral of recognition of gain from the first sale. State income tax form 2012   In addition, any sale or exchange of stock to the issuing corporation is not treated as a first disposition. State income tax form 2012 An involuntary conversion is not treated as a second disposition if the first disposition occurred before the threat of conversion. State income tax form 2012 A transfer after the death of the person making the first disposition or the related person's death, whichever is earlier, is not treated as a second disposition. State income tax form 2012 Like-Kind Exchange If you trade business or investment property solely for the same kind of property to be held as business or investment property, you can postpone reporting the gain. State income tax form 2012 These trades are known as like-kind exchanges. State income tax form 2012 The property you receive in a like-kind exchange is treated as if it were a continuation of the property you gave up. State income tax form 2012 You do not have to report any part of your gain if you receive only like-kind property. State income tax form 2012 However, if you also receive money or other property (boot) in the exchange, you must report your gain to the extent of the money and the FMV of the other property received. State income tax form 2012 For more information on like-kind exchanges, see Like-Kind Exchanges in chapter 1 of Publication 544. State income tax form 2012 Installment payments. State income tax form 2012   If, in addition to like-kind property, you receive an installment obligation in the exchange, the following rules apply to determine the installment sale income each year. State income tax form 2012 The contract price is reduced by the FMV of the like-kind property received in the trade. State income tax form 2012 The gross profit is reduced by any gain on the trade that can be postponed. State income tax form 2012 Like-kind property received in the trade is not considered payment on the installment obligation. State income tax form 2012 Example. State income tax form 2012 In 2013, George Brown trades personal property with an installment sale basis of $400,000 for like-kind property having an FMV of $200,000. State income tax form 2012 He also receives an installment note for $800,000 in the trade. State income tax form 2012 Under the terms of the note, he is to receive $100,000 (plus interest) in 2014 and the balance of $700,000 (plus interest) in 2015. State income tax form 2012 George's selling price is $1,000,000 ($800,000 installment note + $200,000 FMV of like-kind property received). State income tax form 2012 His gross profit is $600,000 ($1,000,000 − $400,000 installment sale basis). State income tax form 2012 The contract price is $800,000 ($1,000,000 − $200,000). State income tax form 2012 The gross profit percentage is 75% ($600,000 ÷ $800,000). State income tax form 2012 He reports no gain in 2013 because the like-kind property he receives is not treated as a payment for figuring gain. State income tax form 2012 He reports $75,000 gain for 2014 (75% of $100,000 payment received) and $525,000 gain for 2015 (75% of $700,000 payment received). State income tax form 2012 Deferred exchanges. State income tax form 2012   A deferred exchange is one in which you transfer property you use in business or hold for investment and receive like-kind property later that you will use in business or hold for investment. State income tax form 2012 Under this type of exchange, the person receiving your property may be required to place funds in an escrow account or trust. State income tax form 2012 If certain rules are met, these funds will not be considered a payment until you have the right to receive the funds or, if earlier, the end of the exchange period. State income tax form 2012 See Regulations section 1. State income tax form 2012 1031(k)-1(j)(2) for these rules. State income tax form 2012 Contingent Payment Sale A contingent payment sale is one in which the total selling price cannot be determined by the end of the tax year of sale. State income tax form 2012 This happens, for example, if you sell your business and the selling price includes a percentage of its profits in future years. State income tax form 2012 If the selling price cannot be determined by the end of the tax year, you must use different rules to figure the contract price and the gross profit percentage than those you use for an installment sale with a fixed selling price. State income tax form 2012 For rules on using the installment method for a contingent payment sale, see Regulations section 15a. State income tax form 2012 453-1(c). State income tax form 2012 Single Sale of Several Assets If you sell different types of assets in a single sale, you must identify each asset to determine whether you can use the installment method to report the sale of that asset. State income tax form 2012 You also have to allocate part of the selling price to each asset. State income tax form 2012 If you sell assets that constitute a trade or business, see Sale of a Business , later. State income tax form 2012 Unless an allocation of the selling price has been agreed to by both parties in an arm's-length transaction, you must allocate the selling price to an asset based on its FMV. State income tax form 2012 If the buyer assumes a debt, or takes the property subject to a debt, you must reduce the FMV of the property by the debt. State income tax form 2012 This becomes the net FMV. State income tax form 2012 A sale of separate and unrelated assets of the same type under a single contract is reported as one transaction for the installment method. State income tax form 2012 However, if an asset is sold at a loss, its disposition cannot be reported on the installment method. State income tax form 2012 It must be reported separately. State income tax form 2012 The remaining assets sold at a gain are reported together. State income tax form 2012 Example. State income tax form 2012 You sold three separate and unrelated parcels of real property (A, B, and C) under a single contract calling for a total selling price of $130,000. State income tax form 2012 The total selling price consisted of a cash payment of $20,000, the buyer's assumption of a $30,000 mortgage on parcel B, and an installment obligation of $80,000 payable in eight annual installments, plus interest at 8% a year. State income tax form 2012 Your installment sale basis for each parcel was $15,000. State income tax form 2012 Your net gain was $85,000 ($130,000 − $45,000). State income tax form 2012 You report the gain on the installment method. State income tax form 2012 The sales contract did not allocate the selling price or the cash payment received in the year of sale among the individual parcels. State income tax form 2012 The FMV of parcels A, B, and C were $60,000, $60,000, and $10,000, respectively. State income tax form 2012 The installment sale basis for parcel C was more than its FMV, so it was sold at a loss and must be treated separately. State income tax form 2012 You must allocate the total selling price and the amounts received in the year of sale between parcel C and the remaining parcels. State income tax form 2012 Of the total $130,000 selling price, you must allocate $120,000 to parcels A and B together and $10,000 to parcel C. State income tax form 2012 You should allocate the cash payment of $20,000 received in the year of sale and the note receivable on the basis of their proportionate net FMV. State income tax form 2012 The allocation is figured as follows:   Parcels   A and B Parcel C FMV $120,000 $10,000 Minus: Mortgage assumed 30,000 -0- Net FMV $ 90,000 $10,000 Proportionate net FMV:     Percentage of total 90% 10% Payments in year of sale:     $20,000 × 90% $18,000   $20,000 × 10%   $2,000 Excess of parcel B mortgage over installment sale basis 15,000 -0- Allocation of payments  received (or considered  received) in year of sale $ 33,000 $ 2,000 You cannot report the sale of parcel C on the installment method because the sale results in a loss. State income tax form 2012 You report this loss of $5,000 ($10,000 selling price − $15,000 installment sale basis) in the year of sale. State income tax form 2012 However, if parcel C was held for personal use, the loss is not deductible. State income tax form 2012 You allocate the installment obligation of $80,000 to the properties sold based on their proportionate net FMVs (90% to parcels A and B, 10% to parcel C). State income tax form 2012 Sale of a Business The installment sale of an entire business for one overall price under a single contract is not the sale of a single asset. State income tax form 2012 Allocation of Selling Price To determine whether any of the gain on the sale of the business can be reported on the installment method, you must allocate the total selling price and the payments received in the year of sale between each of the following classes of assets. State income tax form 2012 Assets sold at a loss. State income tax form 2012 Real and personal property eligible for the installment method. State income tax form 2012 Real and personal property ineligible for the installment method, including: Inventory, Dealer property, and Stocks and securities. State income tax form 2012 Inventory. State income tax form 2012   The sale of inventories of personal property cannot be reported on the installment method. State income tax form 2012 All gain or loss on their sale must be reported in the year of sale, even if you receive payment in later years. State income tax form 2012   If inventory items are included in an installment sale, you may have an agreement stating which payments are for inventory and which are for the other assets being sold. State income tax form 2012 If you do not, each payment must be allocated between the inventory and the other assets sold. State income tax form 2012   Report the amount you receive (or will receive) on the sale of inventory items as ordinary business income. State income tax form 2012 Use your basis in the inventory to figure the cost of goods sold. State income tax form 2012 Deduct the part of the selling expenses allocated to inventory as an ordinary business expense. State income tax form 2012 Residual method. State income tax form 2012   Except for assets exchanged under the like-kind exchange rules, both the buyer and seller of a business must use the residual method to allocate the sale price to each business asset sold. State income tax form 2012 This method determines gain or loss from the transfer of each asset and the buyer's basis in the assets. State income tax form 2012   The residual method must be used for any transfer of a group of assets that constitutes a trade or business and for which the buyer's basis is determined only by the amount paid for the assets. State income tax form 2012 This applies to both direct and indirect transfers, such as the sale of a business or the sale of a partnership interest in which the basis of the buyer's share of the partnership assets is adjusted for the amount paid under section 743(b). State income tax form 2012   A group of assets constitutes a trade or business if goodwill or going concern value could, under any circumstances, attach to the assets or if the use of the assets would constitute an active trade or business under section 355. State income tax form 2012   The residual method provides for the consideration to be reduced first by cash and general deposit accounts (including checking and savings accounts but excluding certificates of deposit). State income tax form 2012 The consideration remaining after this reduction must be allocated among the various business assets in a certain order. State income tax form 2012   For asset acquisitions occurring after March 15, 2001, make the allocation among the following assets in proportion to (but not more than) their fair market value on the purchase date in the following order. State income tax form 2012 Certificates of deposit, U. State income tax form 2012 S. State income tax form 2012 Government securities, foreign currency, and actively traded personal property, including stock and securities. State income tax form 2012 Accounts receivable, other debt instruments, and assets that you mark to market at least annually for federal income tax purposes. State income tax form 2012 However, see Regulations section 1. State income tax form 2012 338-6(b)(2)(iii) for exceptions that apply to debt instruments issued by persons related to a target corporation, contingent debt instruments, and debt instruments convertible into stock or other property. State income tax form 2012 Property of a kind that would properly be included in inventory if on hand at the end of the tax year or property held by the taxpayer primarily for sale to customers in the ordinary course of business. State income tax form 2012 All other assets except section 197 intangibles. State income tax form 2012 Section 197 intangibles except goodwill and going concern value. State income tax form 2012 Goodwill and going concern value (whether or not they qualify as section 197 intangibles). State income tax form 2012   If an asset described in (1) through (6) is includible in more than one category, include it in the lower number category. State income tax form 2012 For example, if an asset is described in both (4) and (6), include it in (4). State income tax form 2012 Agreement. State income tax form 2012   The buyer and seller may enter into a written agreement as to the allocation of any consideration or the fair market value of any of the assets. State income tax form 2012 This agreement is binding on both parties unless the IRS determines the amounts are not appropriate. State income tax form 2012 Reporting requirement. State income tax form 2012   Both the buyer and seller involved in the sale of business assets must report to the IRS the allocation of the sales price among section 197 intangibles and the other business assets. State income tax form 2012 Use Form 8594, Asset Acquisition Statement Under Section 1060, to provide this information. State income tax form 2012 The buyer and seller should each attach Form 8594 to their federal income tax return for the year in which the sale occurred. State income tax form 2012 Sale of Partnership Interest A partner who sells a partnership interest at a gain may be able to report the sale on the installment method. State income tax form 2012 The sale of a partnership interest is treated as the sale of a single capital asset. State income tax form 2012 The part of any gain or loss from unrealized receivables or inventory items will be treated as ordinary income. State income tax form 2012 (The term “unrealized receivables” includes depreciation recapture income, discussed earlier. State income tax form 2012 ) The gain allocated to the unrealized receivables and the inventory cannot be reported under the installment method. State income tax form 2012 The gain allocated to the other assets can be reported under the installment method. State income tax form 2012 For more information on the treatment of unrealized receivables and inventory, see Publication 541. State income tax form 2012 Example — Sale of a Business On June 4, 2013, you sold the machine shop you had operated since 2005. State income tax form 2012 You received a $100,000 down payment and the buyer's note for $120,000. State income tax form 2012 The note payments are $15,000 each, plus 10% interest, due every July 1 and January 1, beginning in 2014. State income tax form 2012 The total selling price is $220,000. State income tax form 2012 Your selling expenses are $11,000. State income tax form 2012 The selling expenses are divided among all the assets sold, including inventory. State income tax form 2012 Your selling expense for each asset is 5% of the asset's selling price ($11,000 selling expense ÷ $220,000 total selling price). State income tax form 2012 The FMV, adjusted basis, and depreciation claimed on each asset sold are as follows:     Depre- ciation Adj. State income tax form 2012 Asset FMV Claimed Basis Inventory $ 10,000 -0- $ 8,000 Land 42,000 -0- 15,000 Building 48,000 $9,000 36,000 Machine A 71,000 27,200 63,800 Machine B 24,000 12,960 22,040 Truck 6,500 18,624 5,376   $201,500 $67,784 $150,216         Under the residual method, you allocate the selling price to each of the assets based on their FMV ($201,500). State income tax form 2012 The remaining $18,500 ($220,000 - $201,500) is allocated to your section 197 intangible, goodwill. State income tax form 2012 The assets included in the sale, their selling prices based on their FMVs, the selling expense allocated to each asset, the adjusted basis, and the gain for each asset are shown in the following chart. State income tax form 2012   Sale  Price Sale   Exp. State income tax form 2012 Adj. State income tax form 2012   Basis Gain Inventory $ 10,000 $ 500 $ 8,000 $ 1,500 Land 42,000 2,100 15,000 24,900 Building 48,000 2,400 36,000 9,600 Mch. State income tax form 2012 A 71,000 3,550 63,800 3,650 Mch. State income tax form 2012 B 24,000 1,200 22,040 760 Truck 6,500 325 5,376 799 Goodwill 18,500 925 -0- 17,575   $220,000 $11,000 $150,216 $58,784 The building was acquired in 2005, the year the business began, and it is section 1250 property. State income tax form 2012 There is no depreciation recapture income because the building was depreciated using the straight line method. State income tax form 2012 All gain on the truck, machine A, and machine B is depreciation recapture income since it is the lesser of the depreciation claimed or the gain on the sale. State income tax form 2012 Figure depreciation recapture in Part III of Form 4797. State income tax form 2012 The total depreciation recapture income reported in Part II of Form 4797 is $5,209. State income tax form 2012 This consists of $3,650 on machine A, $799 on the truck, and $760 on machine B (the gain on each item because it was less than the depreciation claimed). State income tax form 2012 These gains are reported in full in the year of sale and are not included in the installment sale computation. State income tax form 2012 Of the $220,000 total selling price, the $10,000 for inventory assets cannot be reported using the installment method. State income tax form 2012 The selling prices of the truck and machines are also removed from the total selling price because gain on these items is reported in full in the year of sale. State income tax form 2012 The selling price equals the contract price for the installment sale ($108,500). State income tax form 2012 The assets included in the installment sale, their selling price, and their installment sale bases are shown in the following chart. State income tax form 2012   Selling  Price Install- ment  Sale  Basis Gross  Profit Land $ 42,000 $17,100 $24,900 Building 48,000 38,400 9,600 Goodwill 18,500 925 17,575 Total $108,500 $56,425 $52,075         The gross profit percentage (gross profit ÷ contract price) for the installment sale is 48% ($52,075 ÷ $108,500). State income tax form 2012 The gross profit percentage for each asset is figured as follows: Percentage Land— $24,900 ÷ $108,500 22. State income tax form 2012 95 Building— $9,600 ÷ $108,500 8. State income tax form 2012 85 Goodwill— $17,575 ÷ $108,500 16. State income tax form 2012 20 Total 48. State income tax form 2012 00 The sale includes assets sold on the installment method and assets for which the gain is reported in full in the year of sale, so payments must be allocated between the installment part of the sale and the part reported in the year of sale. State income tax form 2012 The selling price for the installment sale is $108,500. State income tax form 2012 This is 49. State income tax form 2012 3% of the total selling price of $220,000 ($108,500 ÷ $220,000). State income tax form 2012 The selling price of assets not reported on the installment method is $111,500. State income tax form 2012 This is 50. State income tax form 2012 7% ($111,500 ÷ $220,000) of the total selling price. State income tax form 2012 Multiply principal payments by 49. State income tax form 2012 3% to determine the part of the payment for the installment sale. State income tax form 2012 The balance, 50. State income tax form 2012 7%, is for the part reported in the year of the sale. State income tax form 2012 The gain on the sale of the inventory, machines, and truck is reported in full in the year of sale. State income tax form 2012 When you receive principal payments in later years, no part of the payment for the sale of these assets is included in gross income. State income tax form 2012 Only the part for the installment sale (49. State income tax form 2012 3%) is used in the installment sale computation. State income tax form 2012 The only payment received in 2013 is the down payment of $100,000. State income tax form 2012 The part of the payment for the installment sale is $49,300 ($100,000 × 49. State income tax form 2012 3%). State income tax form 2012 This amount is used in the installment sale computation. State income tax form 2012 Installment income for 2013. State income tax form 2012   Your installment income for each asset is the gross profit percentage for that asset times $49,300, the installment income received in 2013. State income tax form 2012 Income Land—22. State income tax form 2012 95% of $49,300 $11,314 Building—8. State income tax form 2012 85% of $49,300 4,363 Goodwill—16. State income tax form 2012 2% of $49,300 7,987 Total installment income for 2013 $23,664 Installment income after 2013. State income tax form 2012   You figure installment income for years after 2013 by applying the same gross profit percentages to 49. State income tax form 2012 3% of the total payments you receive on the buyer's note during the year. State income tax form 2012 Unstated Interest and Original Issue Discount (OID) An installment sale contract may provide that each deferred payment on the sale will include interest or that there will be an interest payment in addition to the principal payment. State income tax form 2012 Interest provided in the contract is called stated interest. State income tax form 2012 If an installment sale contract does not provide for adequate stated interest, part of the stated principal amount of the contract may be recharacterized as interest. State income tax form 2012 If section 483 applies to the contract, this interest is called unstated interest. State income tax form 2012 If section 1274 applies to the contract, this interest is called original issue discount (OID). State income tax form 2012 An installment sale contract does not provide for adequate stated interest if the stated interest rate is lower than the test rate (defined later). State income tax form 2012 Treatment of unstated interest and OID. State income tax form 2012   Generally, if a buyer gives a debt in consideration for personal use property, the unstated interest rules do not apply. State income tax form 2012 As a result, the buyer cannot deduct the unstated interest. State income tax form 2012 The seller must report the unstated interest as income. State income tax form 2012   Personal-use property is any property in which substantially all of its use by the buyer is not in connection with a trade or business or an investment activity. State income tax form 2012   If the debt is subject to the section 483 rules and is also subject to the below-market loan rules, such as a gift loan, compensation-related loan, or corporation-shareholder loan, then both parties are subject to the below-market loan rules rather than the unstated interest rules. State income tax form 2012 Rules for the seller. State income tax form 2012   If either section 1274 or section 483 applies to the installment sale contract, you must treat part of the installment sale price as interest, even though interest is not called for in the sales agreement. State income tax form 2012 If either section applies, you must reduce the stated selling price of the property and increase your interest income by this unstated interest. State income tax form 2012   Include the unstated interest in income based on your regular method of accounting. State income tax form 2012 Include OID in income over the term of the contract. State income tax form 2012   The OID includible in income each year is based on the constant yield method described in section 1272. State income tax form 2012 (In some cases, the OID on an installment sale contract also may include all or part of the stated interest, especially if the stated interest is not paid at least annually. State income tax form 2012 )   If you do not use the installment method to report the sale, report the entire gain under your method of accounting in the year of sale. State income tax form 2012 Reduce the selling price by any stated principal treated as interest to determine the gain. State income tax form 2012   Report unstated interest or OID on your tax return, in addition to stated interest. State income tax form 2012 Rules for the buyer. State income tax form 2012   Any part of the stated selling price of an installment sale contract treated by the buyer as interest reduces the buyer's basis in the property and increases the buyer's interest expense. State income tax form 2012 These rules do not apply to personal-use property (for example, property not used in a trade or business). State income tax form 2012 Adequate stated interest. State income tax form 2012   An installment sale contract generally provides for adequate stated interest if the contract's stated principal amount is at least equal to the sum of the present values of all principal and interest payments called for under the contract. State income tax form 2012 The present value of a payment is determined based on the test rate of interest, defined next. State income tax form 2012 (If section 483 applies to the contract, payments due within six months after the sale are taken into account at face value. State income tax form 2012 ) In general, an installment sale contract provides for adequate stated interest if the stated interest rate (based on an appropriate compounding period) is at least equal to the test rate of interest. State income tax form 2012 Test rate of interest. State income tax form 2012   The test rate of interest for a contract is the 3-month rate. State income tax form 2012 The 3-month rate is the lower of the following applicable federal rates (AFRs). State income tax form 2012 The lowest AFR (based on the appropriate compounding period) in effect during the 3-month period ending with the first month in which there is a binding written contract that substantially provides the terms under which the sale or exchange is ultimately completed. State income tax form 2012 The lowest AFR (based on the appropriate compounding period) in effect during the 3-month period ending with the month in which the sale or exchange occurs. State income tax form 2012 Applicable federal rate (AFR). State income tax form 2012   The AFR depends on the month the binding