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Tax Amend Form

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Tax Amend Form

Tax amend form 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. Tax amend form Appendix A — Summary Record of Traditional IRA(s) for 2013 and Worksheet for Determining Required Minimum Distributions. Tax amend form Appendix B — Worksheets you use if you receive social security benefits and are subject to the IRA deduction phaseout rules. Tax amend form A filled-in example is included. Tax amend form Worksheet 1, Computation of Modified AGI. Tax amend form Worksheet 2, Computation of Traditional IRA Deduction for 2013. Tax amend form Worksheet 3, Computation of Taxable Social Security Benefits. Tax amend form Comprehensive Example and completed worksheets. Tax amend form Appendix C — Life Expectancy Tables. Tax amend form 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. Tax amend form Table I (Single Life Expectancy). Tax amend form Table II (Joint Life and Last Survivor Expectancy). Tax amend form Table III (Uniform Lifetime). Tax amend form Appendix A. Tax amend form Summary Record of Traditional IRA(s) for 2013   Name ______________________________________ I was □ covered □ not covered by my employer's retirement plan during the year. Tax amend form 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. Tax amend form         2. Tax amend form         3. Tax amend form         4. Tax amend form         5. Tax amend form         6. Tax amend form         7. Tax amend form         8. Tax amend form         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. Tax amend form             2. Tax amend form             3. Tax amend form             4. Tax amend form             5. Tax amend form             6. Tax amend form             7. Tax amend form             8. Tax amend form             Total               Basis of all traditional IRAs for 2013 and earlier years (from Form 8606, line 14) $ Note. Tax amend form You should keep copies of your income tax return, and Forms W-2, 8606, and 5498. Tax amend form Appendix A. Tax amend form (Continued) Worksheet for Determining Required Minimum Distributions 1. Tax amend form Age 70½ 71½ 72½ 73½ 74½ 2. Tax amend form Year age was reached           3. Tax amend form Value of IRA at the close of business on  December 31 of the year immediately prior to the year on line 21           4. Tax amend form Distribution period from Table III or life expectancy  from Life Expectancy Table I or Table II2           5. Tax amend form Required distribution (divide line 3 by line 4)3                         1. Tax amend form Age 75½ 76½ 77½ 78½ 79½ 2. Tax amend form Year age was reached           3. Tax amend form Value of IRA at the close of business on  December 31 of the year immediately prior to the year on line 21           4. Tax amend form Distribution period from Table III or life expectancy from Life Expectancy Table I or Table II2           5. Tax amend form Required distribution (divide line 3 by line 4)3                         1. Tax amend form Age 80½ 81½ 82½ 83½ 84½ 2. Tax amend form Year age was reached           3. Tax amend form Value of IRA at the close of business on  December 31 of the year immediately prior to the year on line 21           4. Tax amend form Distribution period from Table III or life expectancy from Life Expectancy Table I or Table II2           5. Tax amend form Required distribution (divide line 3 by line 4)3                         1. Tax amend form Age 85½ 86½ 87½ 88½ 89½ 2. Tax amend form Year age was reached           3. Tax amend form Value of IRA at the close of business on  December 31 of the year immediately prior to the year on line 21           4. Tax amend form Distribution period from Table III or life expectancy from Life Expectancy Table I or Table II2           5. Tax amend form 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. Tax amend form 2Use the appropriate life expectancy or distribution period for each year and for each IRA. Tax amend form 3If you have more than one IRA, you must withdraw an amount equal to the total of the required distributions figured for each IRA. Tax amend form You can, however, withdraw the total from one IRA or from more than one IRA. Tax amend form Appendix B. Tax amend form 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. Tax amend form (See Are You Covered by an Employer Plan? in chapter 1. Tax amend form )  Use Worksheet 1 to figure your modified adjusted gross income. Tax amend form This amount is needed in the computation of your IRA deduction, if any, which is figured using Worksheet 2. Tax amend form   The IRA deduction figured using Worksheet 2 is entered on your tax return. Tax amend form Worksheet 1 Computation of Modified AGI (For use only by taxpayers who receive social security benefits)   Filing Status — Check only one box:  □ A. Tax amend form Married filing jointly  □ B. Tax amend form Single, Head of Household, Qualifying Widow(er), or Married filing separately and  lived apart from your spouse during the entire year  □ C. Tax amend form Married filing separately and lived with your spouse at any time during the year     1. Tax amend form 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. Tax amend form )  1. Tax amend form   2. Tax amend form Enter the amount in box 5 of all Forms SSA-1099 and Forms RRB-1099  2. Tax amend form   3. Tax amend form Enter one-half of line 2  3. Tax amend form   4. Tax amend form Enter the amount of any foreign earned income exclusion, foreign housing exclusion, U. Tax amend form S. Tax amend form 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. Tax amend form   5. Tax amend form Enter the amount of any tax-exempt interest reported on line 8b of Form 1040 or 1040A  5. Tax amend form   6. Tax amend form Add lines 1, 3, 4, and 5  6. Tax amend form   7. Tax amend form Enter the amount listed below for your filing status. Tax amend form $32,000 if you checked box A above. Tax amend form $25,000 if you checked box B above. Tax amend form $0 if you checked box C above. Tax amend form  7. Tax amend form   8. Tax amend form Subtract line 7 from line 6. Tax amend form If zero or less, enter -0- on this line  8. Tax amend form   9. Tax amend form If line 8 is zero, skip to line 17, enter -0-, and continue with line 18. Tax amend form   If line 8 is more than zero, enter the amount listed below for your filing status. Tax amend form $12,000 if you checked box A above. Tax amend form $9,000 if you checked box B above. Tax amend form $0 if you checked box C above  9. Tax amend form   10. Tax amend form Subtract line 9 from line 8. Tax amend form If zero or less, enter -0-  10. Tax amend form   11. Tax amend form Enter the smaller of line 8 or line 9  11. Tax amend form   12. Tax amend form Enter one-half of line 11  12. Tax amend form   13. Tax amend form Enter the smaller of line 3 or line 12  13. Tax amend form   14. Tax amend form Multiply line 10 by . Tax amend form 85. Tax amend form If line 10 is zero, enter -0-  14. Tax amend form   15. Tax amend form Add lines 13 and 14  15. Tax amend form   16. Tax amend form Multiply line 2 by . Tax amend form 85  16. Tax amend form   17. Tax amend form Taxable benefits to be included in modified AGI for traditional IRA deduction purposes. Tax amend form  Enter the smaller of line 15 or line 16  17. Tax amend form   18. Tax amend form 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. Tax amend form   19. Tax amend form Modified AGI for determining your reduced traditional IRA deduction — add lines 1, 17, and 18. Tax amend form Enter here and on line 2 of Worksheet 2, next  19. Tax amend form   Appendix B. Tax amend form (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 . Tax amend form . Tax amend form . Tax amend form AND your modified AGI is over . Tax amend form . Tax amend form . Tax amend form THEN enter on line 1 below . Tax amend form . Tax amend form . Tax amend form                 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. Tax amend form Skip this worksheet, proceed to Worksheet 3, and enter your IRA deduction on line 2 of Worksheet 3. Tax amend form  **If you did not live with your spouse at any time during the year, consider your filing status as single. Tax amend form  Note. Tax amend form If you were married and you or your spouse worked and you both contributed to IRAs, figure the deduction for each of you separately. Tax amend form               1. Tax amend form Enter the applicable amount from above 1. Tax amend form   2. Tax amend form Enter your modified AGI from Worksheet 1, line 19 2. Tax amend form     Note. Tax amend form If line 2 is equal to or more than the amount on line 1, stop here; your traditional IRA contributions are not deductible. Tax amend form Proceed to Worksheet 3. Tax amend form     3. Tax amend form Subtract line 2 from line 1 3. Tax amend form   4. Tax amend form Multiply line 3 by the percentage below that applies to you. Tax amend form If the result is not a multiple of $10, round it to the next highest multiple of $10. Tax amend form (For example, $611. Tax amend form 40 is rounded to $620. Tax amend form ) However, if the result is less than $200, enter $200. Tax amend form       Married filing jointly or qualifying widow(er) and you are covered by an employer plan, multiply line 3 by 27. Tax amend form 5%  (. Tax amend form 275) (by 32. Tax amend form 5% (. Tax amend form 325) if you are age 50 or older). Tax amend form All others, multiply line 3 by 55% (. Tax amend form 55) (by 65% (. Tax amend form 65) if you are age 50 or older). Tax amend form 4. Tax amend form   5. Tax amend form 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). Tax amend form 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. Tax amend form   6. Tax amend form 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. Tax amend form   7. Tax amend form Deduction. Tax amend form Compare lines 4, 5, and 6. Tax amend form Enter the smallest amount here (or a smaller amount if you choose). Tax amend form Enter this amount on the Form 1040 or 1040A line for your IRA. Tax amend form (If the amount on line 6 is more than the amount on line 7, complete line 8. Tax amend form ) 7. Tax amend form   8. Tax amend form Nondeductible contributions. Tax amend form Subtract line 7 from line 5 or 6, whichever is smaller. Tax amend form Enter the result here and on line 1 of your Form 8606, Nondeductible IRAs. Tax amend form 8. Tax amend form   Appendix B. Tax amend form (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. Tax amend form Married filing jointly                   □ B. Tax amend form Single, Head of Household, Qualifying Widow(er), or Married filing separately  and lived apart from your spouse during the entire year                   □ C. Tax amend form Married filing separately and lived with your spouse at any time during the  year             1. Tax amend form 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. Tax amend form ) 1. Tax amend form   2. Tax amend form Deduction(s) from line 7 of Worksheet(s) 2 2. Tax amend form   3. Tax amend form Subtract line 2 from line 1 3. Tax amend form   4. Tax amend form Enter amount in box 5 of all Forms SSA-1099 and Forms RRB-1099 4. Tax amend form   5. Tax amend form Enter one-half of line 4 5. Tax amend form   6. Tax amend form Enter the amount of any foreign earned income exclusion, foreign housing exclusion, exclusion of income from U. Tax amend form S. Tax amend form 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. Tax amend form   7. Tax amend form Enter the amount of any tax-exempt interest reported on line 8b of Form 1040 or 1040A 7. Tax amend form   8. Tax amend form Add lines 3, 5, 6, and 7 8. Tax amend form   9. Tax amend form Enter the amount listed below for your filing status. Tax amend form $32,000 if you checked box A above. Tax amend form $25,000 if you checked box B above. Tax amend form $0 if you checked box C above. Tax amend form 9. Tax amend form   10. Tax amend form Subtract line 9 from line 8. Tax amend form If zero or less, enter -0- on this line. Tax amend form 10. Tax amend form   11. Tax amend form If line 10 is zero, stop here. Tax amend form None of your social security benefits are taxable. Tax amend form  If line 10 is more than zero, enter the amount listed below for your filing status. Tax amend form $12,000 if you checked box A above. Tax amend form $9,000 if you checked box B above. Tax amend form $0 if you checked box C above. Tax amend form 11. Tax amend form   12. Tax amend form Subtract line 11 from line 10. Tax amend form If zero or less, enter -0- 12. Tax amend form   13. Tax amend form Enter the smaller of line 10 or line 11 13. Tax amend form   14. Tax amend form Enter one-half of line 13 . Tax amend form 14. Tax amend form   15. Tax amend form Enter the smaller of line 5 or line 14 15. Tax amend form   16. Tax amend form Multiply line 12 by . Tax amend form 85. Tax amend form If line 12 is zero, enter -0- 16. Tax amend form   17. Tax amend form Add lines 15 and 16 17. Tax amend form   18. Tax amend form Multiply line 4 by . Tax amend form 85 18. Tax amend form   19. Tax amend form Taxable social security benefits. Tax amend form Enter the smaller of line 17 or line 18 19. Tax amend form   Appendix B. Tax amend form (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. Tax amend form He is 65 years old and had 2013 wages of $89,500. Tax amend form His wife did not work in 2013. Tax amend form He also received social security benefits of $12,000 and made a $6,000 contribution to his traditional IRA for the year. Tax amend form He had no foreign income, no tax-exempt interest, and no adjustments to income on lines 23 through 36 on his Form 1040. Tax amend form He participated in a section 401(k) retirement plan at work. Tax amend form  John completes worksheets 1 and 2. Tax amend form Worksheet 2 shows that his 2013 IRA deduction is $4,980. Tax amend form 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). Tax amend form  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. Tax amend form Worksheet 1 Computation of Modified AGI (For use only by taxpayers who receive social security benefits)   Filing Status — Check only one box:  ☑ A. Tax amend form Married filing jointly  □ B. Tax amend form Single, Head of Household, Qualifying Widow(er), or Married filing separately and lived apart from your spouse during the entire year  □ C. Tax amend form Married filing separately and lived with your spouse at any time during the year     1. Tax amend form 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. Tax amend form ) 1. Tax amend form 89,500 2. Tax amend form Enter the amount in box 5 of all Forms SSA-1099 and Forms RRB-1099 2. Tax amend form 12,000 3. Tax amend form Enter one-half of line 2 3. Tax amend form 6,000 4. Tax amend form Enter the amount of any foreign earned income exclusion, foreign housing exclusion, U. Tax amend form S. Tax amend form 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. Tax amend form 0 5. Tax amend form Enter the amount of any tax-exempt interest reported on line 8b of Form 1040 or 1040A 5. Tax amend form 0 6. Tax amend form Add lines 1, 3, 4, and 5 6. Tax amend form 95,500 7. Tax amend form Enter the amount listed below for your filing status. Tax amend form $32,000 if you checked box A above. Tax amend form $25,000 if you checked box B above. Tax amend form $0 if you checked box C above. Tax amend form 7. Tax amend form 32,000 8. Tax amend form Subtract line 7 from line 6. Tax amend form If zero or less, enter -0- on this line 8. Tax amend form 63,500 9. Tax amend form If line 8 is zero, skip to line 17, enter -0-, and continue with line 18. Tax amend form   If line 8 is more than zero, enter the amount listed below for your filing status. Tax amend form $12,000 if you checked box A above. Tax amend form $9,000 if you checked box B above. Tax amend form $0 if you checked box C above 9. Tax amend form 12,000 10. Tax amend form Subtract line 9 from line 8. Tax amend form If zero or less, enter -0- 10. Tax amend form 51,500 11. Tax amend form Enter the smaller of line 8 or line 9 11. Tax amend form 12,000 12. Tax amend form Enter one-half of line 11 12. Tax amend form 6,000 13. Tax amend form Enter the smaller of line 3 or line 12 13. Tax amend form 6,000 14. Tax amend form Multiply line 10 by . Tax amend form 85. Tax amend form If line 10 is zero, enter -0- 14. Tax amend form 43,775 15. Tax amend form Add lines 13 and 14 15. Tax amend form 49,775 16. Tax amend form Multiply line 2 by . Tax amend form 85 16. Tax amend form 10,200 17. Tax amend form Taxable benefits to be included in modified AGI for traditional IRA deduction purposes. Tax amend form  Enter the smaller of line 15 or line 16 17. Tax amend form 10,200 18. Tax amend form 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. Tax amend form 0 19. Tax amend form Modified AGI for determining your reduced traditional IRA deduction — add lines 1, 17, and 18. Tax amend form Enter here and on line 2 of Worksheet 2, next 19. Tax amend form 99,700 Appendix B. Tax amend form (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 . Tax amend form . Tax amend form . Tax amend form AND your modified AGI is over . Tax amend form . Tax amend form . Tax amend form THEN enter on line 1 below . Tax amend form . Tax amend form . Tax amend form                 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. Tax amend form Skip this worksheet, proceed to Worksheet 3, and enter your IRA deduction on line 2 of Worksheet 3. Tax amend form  **If you did not live with your spouse at any time during the year, consider your filing status as single. Tax amend form  Note. Tax amend form If you were married and you or your spouse worked and you both contributed to IRAs, figure the deduction for each of you separately. Tax amend form               1. Tax amend form Enter the applicable amount from above 1. Tax amend form 115,000 2. Tax amend form Enter your modified AGI from Worksheet 1, line 19 2. Tax amend form 99,700   Note. Tax amend form If line 2 is equal to or more than the amount on line 1, stop here; your traditional IRA contributions are not deductible. Tax amend form Proceed to Worksheet 3. Tax amend form     3. Tax amend form Subtract line 2 from line 1 3. Tax amend form 15,300 4. Tax amend form Multiply line 3 by the percentage below that applies to you. Tax amend form If the result is not a multiple of $10, round it to the next highest multiple of $10. Tax amend form (For example, $611. Tax amend form 40 is rounded to $620. Tax amend form ) However, if the result is less than $200, enter $200. Tax amend form       Married filing jointly or qualifying widow(er) and you are covered by an employer plan, multiply line 3 by 27. Tax amend form 5%  (. Tax amend form 275) (by 32. Tax amend form 5% (. Tax amend form 325) if you are age 50 or older). Tax amend form All others, multiply line 3 by 55% (. Tax amend form 55) (by 65% (. Tax amend form 65) if you are age 50 or older). Tax amend form 4. Tax amend form 4,980 5. Tax amend form 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). Tax amend form 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. Tax amend form 89,500 6. Tax amend form 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. Tax amend form 6,000 7. Tax amend form Deduction. Tax amend form Compare lines 4, 5, and 6. Tax amend form Enter the smallest amount here (or a smaller amount if you choose). Tax amend form Enter this amount on the Form 1040 or 1040A line for your IRA. Tax amend form (If the amount on line 6 is more than the amount on line 7, complete line 8. Tax amend form ) 7. Tax amend form 4,980 8. Tax amend form Nondeductible contributions. Tax amend form Subtract line 7 from line 5 or 6, whichever is smaller. Tax amend form Enter the result here and on line 1 of your Form 8606, Nondeductible IRAs. Tax amend form 8. Tax amend form 1,020 Appendix B. Tax amend form (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. Tax amend form Married filing jointly                   □ B. Tax amend form Single, Head of Household, Qualifying Widow(er), or Married filing separately  and lived apart from your spouse during the entire year                   □ C. Tax amend form Married filing separately and lived with your spouse at any time during the  year             1. Tax amend form 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. Tax amend form ) 1. Tax amend form 89,500 2. Tax amend form Deduction(s) from line 7 of Worksheet(s) 2 2. Tax amend form 4,980 3. Tax amend form Subtract line 2 from line 1 3. Tax amend form 84,520 4. Tax amend form Enter amount in box 5 of all Forms SSA-1099 and Forms RRB-1099 4. Tax amend form 12,000 5. Tax amend form Enter one-half of line 4 5. Tax amend form 6,000 6. Tax amend form Enter the amount of any foreign earned income exclusion, foreign housing exclusion, exclusion of income from U. Tax amend form S. Tax amend form 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. Tax amend form 0 7. Tax amend form Enter the amount of any tax-exempt interest reported on line 8b of Form 1040 or 1040A 7. Tax amend form 0 8. Tax amend form Add lines 3, 5, 6, and 7 8. Tax amend form 90,520 9. Tax amend form Enter the amount listed below for your filing status. Tax amend form $32,000 if you checked box A above. Tax amend form $25,000 if you checked box B above. Tax amend form $0 if you checked box C above. Tax amend form 9. Tax amend form 32,000 10. Tax amend form Subtract line 9 from line 8. Tax amend form If zero or less, enter -0- on this line. Tax amend form 10. Tax amend form 58,520 11. Tax amend form If line 10 is zero, stop here. Tax amend form None of your social security benefits are taxable. Tax amend form  If line 10 is more than zero, enter the amount listed below for your filing status. Tax amend form $12,000 if you checked box A above. Tax amend form $9,000 if you checked box B above. Tax amend form $0 if you checked box C above. Tax amend form 11. Tax amend form 12,000 12. Tax amend form Subtract line 11 from line 10. Tax amend form If zero or less, enter -0- 12. Tax amend form 46,520 13. Tax amend form Enter the smaller of line 10 or line 11 13. Tax amend form 12,000 14. Tax amend form Enter one-half of line 13 . Tax amend form 14. Tax amend form 6,000 15. Tax amend form Enter the smaller of line 5 or line 14 15. Tax amend form 6,000 16. Tax amend form Multiply line 12 by . Tax amend form 85. Tax amend form If line 12 is zero, enter -0- 16. Tax amend form 39,542 17. Tax amend form Add lines 15 and 16 17. Tax amend form 45,542 18. Tax amend form Multiply line 4 by . Tax amend form 85 18. Tax amend form 10,200 19. Tax amend form Taxable social security benefits. Tax amend form Enter the smaller of line 17 or line 18 19. Tax amend form 10,200 Appendix C. Tax amend form Life Expectancy Tables   Table I (Single Life Expectancy) (For Use by Beneficiaries)         Age Life Expectancy Age Life Expectancy 0 82. Tax amend form 4 28 55. Tax amend form 3 1 81. Tax amend form 6 29 54. Tax amend form 3 2 80. Tax amend form 6 30 53. Tax amend form 3 3 79. Tax amend form 7 31 52. Tax amend form 4 4 78. Tax amend form 7 32 51. Tax amend form 4 5 77. Tax amend form 7 33 50. Tax amend form 4 6 76. Tax amend form 7 34 49. Tax amend form 4 7 75. Tax amend form 8 35 48. Tax amend form 5 8 74. Tax amend form 8 36 47. Tax amend form 5 9 73. Tax amend form 8 37 46. Tax amend form 5 10 72. Tax amend form 8 38 45. Tax amend form 6 11 71. Tax amend form 8 39 44. Tax amend form 6 12 70. Tax amend form 8 40 43. Tax amend form 6 13 69. Tax amend form 9 41 42. Tax amend form 7 14 68. Tax amend form 9 42 41. Tax amend form 7 15 67. Tax amend form 9 43 40. Tax amend form 7 16 66. Tax amend form 9 44 39. Tax amend form 8 17 66. Tax amend form 0 45 38. Tax amend form 8 18 65. Tax amend form 0 46 37. Tax amend form 9 19 64. Tax amend form 0 47 37. Tax amend form 0 20 63. Tax amend form 0 48 36. Tax amend form 0 21 62. Tax amend form 1 49 35. Tax amend form 1 22 61. Tax amend form 1 50 34. Tax amend form 2 23 60. Tax amend form 1 51 33. Tax amend form 3 24 59. Tax amend form 1 52 32. Tax amend form 3 25 58. Tax amend form 2 53 31. Tax amend form 4 26 57. Tax amend form 2 54 30. Tax amend form 5 27 56. Tax amend form 2 55 29. Tax amend form 6 Appendix C. Tax amend form (Continued)   Table I (Single Life Expectancy) (For Use by Beneficiaries)         Age Life Expectancy Age Life Expectancy 56 28. Tax amend form 7 84 8. Tax amend form 1 57 27. Tax amend form 9 85 7. Tax amend form 6 58 27. Tax amend form 0 86 7. Tax amend form 1 59 26. Tax amend form 1 87 6. Tax amend form 7 60 25. Tax amend form 2 88 6. Tax amend form 3 61 24. Tax amend form 4 89 5. Tax amend form 9 62 23. Tax amend form 5 90 5. Tax amend form 5 63 22. Tax amend form 7 91 5. Tax amend form 2 64 21. Tax amend form 8 92 4. Tax amend form 9 65 21. Tax amend form 0 93 4. Tax amend form 6 66 20. Tax amend form 2 94 4. Tax amend form 3 67 19. Tax amend form 4 95 4. Tax amend form 1 68 18. Tax amend form 6 96 3. Tax amend form 8 69 17. Tax amend form 8 97 3. Tax amend form 6 70 17. Tax amend form 0 98 3. Tax amend form 4 71 16. Tax amend form 3 99 3. Tax amend form 1 72 15. Tax amend form 5 100 2. Tax amend form 9 73 14. Tax amend form 8 101 2. Tax amend form 7 74 14. Tax amend form 1 102 2. Tax amend form 5 75 13. Tax amend form 4 103 2. Tax amend form 3 76 12. Tax amend form 7 104 2. Tax amend form 1 77 12. Tax amend form 1 105 1. Tax amend form 9 78 11. Tax amend form 4 106 1. Tax amend form 7 79 10. Tax amend form 8 107 1. Tax amend form 5 80 10. Tax amend form 2 108 1. Tax amend form 4 81 9. Tax amend form 7 109 1. Tax amend form 2 82 9. Tax amend form 1 110 1. Tax amend form 1 83 8. Tax amend form 6 111 and over 1. Tax amend form 0 Appendix C. Tax amend form 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. Tax amend form 1 69. Tax amend form 6 69. Tax amend form 1 68. Tax amend form 7 68. Tax amend form 3 67. Tax amend form 9 67. Tax amend form 5 67. Tax amend form 2 66. Tax amend form 9 66. Tax amend form 6 21 69. Tax amend form 6 69. Tax amend form 1 68. Tax amend form 6 68. Tax amend form 2 67. Tax amend form 7 67. Tax amend form 3 66. Tax amend form 9 66. Tax amend form 6 66. Tax amend form 2 65. Tax amend form 9 22 69. Tax amend form 1 68. Tax amend form 6 68. Tax amend form 1 67. Tax amend form 6 67. Tax amend form 2 66. Tax amend form 7 66. 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Tax amend form 9 56. Tax amend form 1 46 63. Tax amend form 9 63. Tax amend form 0 62. Tax amend form 1 61. Tax amend form 2 60. Tax amend form 3 59. Tax amend form 4 58. Tax amend form 5 57. Tax amend form 7 56. Tax amend form 8 56. Tax amend form 0 47 63. Tax amend form 8 62. Tax amend form 9 62. Tax amend form 0 61. Tax amend form 1 60. Tax amend form 2 59. Tax amend form 3 58. Tax amend form 4 57. Tax amend form 5 56. Tax amend form 7 55. Tax amend form 8 48 63. Tax amend form 7 62. Tax amend form 8 61. Tax amend form 9 61. Tax amend form 0 60. Tax amend form 1 59. Tax amend form 2 58. Tax amend form 3 57. Tax amend form 4 56. Tax amend form 5 55. Tax amend form 7 49 63. Tax amend form 7 62. Tax amend form 8 61. Tax amend form 8 60. Tax amend form 9 60. Tax amend form 0 59. Tax amend form 1 58. Tax amend form 2 57. Tax amend form 3 56. Tax amend form 4 55. Tax amend form 6 50 63. Tax amend form 6 62. Tax amend form 7 61. Tax amend form 8 60. Tax amend form 8 59. Tax amend form 9 59. Tax amend form 0 58. Tax amend form 1 57. Tax amend form 2 56. Tax amend form 3 55. Tax amend form 4 51 63. Tax amend form 6 62. Tax amend form 6 61. Tax amend form 7 60. Tax amend form 8 59. Tax amend form 9 58. Tax amend form 9 58. Tax amend form 0 57. Tax amend form 1 56. Tax amend form 2 55. Tax amend form 3 52 63. Tax amend form 5 62. Tax amend form 6 61. Tax amend form 7 60. Tax amend form 7 59. Tax amend form 8 58. Tax amend form 9 58. Tax amend form 0 57. Tax amend form 1 56. Tax amend form 1 55. Tax amend form 2 53 63. Tax amend form 5 62. Tax amend form 5 61. Tax amend form 6 60. Tax amend form 7 59. Tax amend form 7 58. Tax amend form 8 57. Tax amend form 9 57. Tax amend form 0 56. Tax amend form 1 55. Tax amend form 2 54 63. Tax amend form 5 62. Tax amend form 5 61. Tax amend form 6 60. Tax amend form 6 59. Tax amend form 7 58. Tax amend form 8 57. Tax amend form 8 56. Tax amend form 9 56. Tax amend form 0 55. Tax amend form 1 55 63. Tax amend form 4 62. Tax amend form 5 61. Tax amend form 5 60. Tax amend form 6 59. Tax amend form 6 58. Tax amend form 7 57. Tax amend form 8 56. Tax amend form 8 55. Tax amend form 9 55. Tax amend form 0 56 63. Tax amend form 4 62. Tax amend form 4 61. Tax amend form 5 60. Tax amend form 5 59. Tax amend form 6 58. Tax amend form 7 57. Tax amend form 7 56. Tax amend form 8 55. Tax amend form 9 54. Tax amend form 9 57 63. Tax amend form 4 62. Tax amend form 4 61. Tax amend form 5 60. Tax amend form 5 59. Tax amend form 6 58. Tax amend form 6 57. Tax amend form 7 56. Tax amend form 7 55. Tax amend form 8 54. Tax amend form 9 58 63. Tax amend form 3 62. Tax amend form 4 61. Tax amend form 4 60. Tax amend form 5 59. Tax amend form 5 58. Tax amend form 6 57. Tax amend form 6 56. Tax amend form 7 55. Tax amend form 8 54. Tax amend form 8 59 63. Tax amend form 3 62. Tax amend form 3 61. Tax amend form 4 60. Tax amend form 4 59. Tax amend form 5 58. Tax amend form 5 57. Tax amend form 6 56. Tax amend form 7 55. Tax amend form 7 54. Tax amend form 8 Appendix C. Tax amend form (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. Tax amend form 3 62. Tax amend form 3 61. Tax amend form 4 60. Tax amend form 4 59. Tax amend form 5 58. Tax amend form 5 57. Tax amend form 6 56. Tax amend form 6 55. Tax amend form 7 54. Tax amend form 7 61 63. Tax amend form 3 62. Tax amend form 3 61. Tax amend form 3 60. Tax amend form 4 59. Tax amend form 4 58. Tax amend form 5 57. Tax amend form 5 56. Tax amend form 6 55. Tax amend form 6 54. Tax amend form 7 62 63. Tax amend form 2 62. Tax amend form 3 61. Tax amend form 3 60. Tax amend form 4 59. Tax amend form 4 58. Tax amend form 4 57. Tax amend form 5 56. Tax amend form 5 55. Tax amend form 6 54. Tax amend form 7 63 63. Tax amend form 2 62. Tax amend form 3 61. Tax amend form 3 60. Tax amend form 3 59. Tax amend form 4 58. Tax amend form 4 57. Tax amend form 5 56. Tax amend form 5 55. Tax amend form 6 54. Tax amend form 6 64 63. Tax amend form 2 62. Tax amend form 2 61. Tax amend form 3 60. Tax amend form 3 59. Tax amend form 4 58. Tax amend form 4 57. Tax amend form 4 56. Tax amend form 5 55. Tax amend form 5 54. Tax amend form 6 65 63. Tax amend form 2 62. Tax amend form 2 61. Tax amend form 3 60. Tax amend form 3 59. Tax amend form 3 58. Tax amend form 4 57. Tax amend form 4 56. Tax amend form 5 55. Tax amend form 5 54. Tax amend form 6 66 63. Tax amend form 2 62. Tax amend form 2 61. Tax amend form 2 60. Tax amend form 3 59. Tax amend form 3 58. Tax amend form 4 57. Tax amend form 4 56. Tax amend form 4 55. Tax amend form 5 54. Tax amend form 5 67 63. Tax amend form 2 62. Tax amend form 2 61. Tax amend form 2 60. Tax amend form 3 59. Tax amend form 3 58. Tax amend form 3 57. Tax amend form 4 56. Tax amend form 4 55. Tax amend form 5 54. Tax amend form 5 68 63. Tax amend form 1 62. Tax amend form 2 61. Tax amend form 2 60. Tax amend form 2 59. Tax amend form 3 58. Tax amend form 3 57. Tax amend form 4 56. Tax amend form 4 55. Tax amend form 4 54. Tax amend form 5 69 63. Tax amend form 1 62. Tax amend form 2 61. Tax amend form 2 60. Tax amend form 2 59. Tax amend form 3 58. Tax amend form 3 57. Tax amend form 3 56. Tax amend form 4 55. Tax amend form 4 54. Tax amend form 5 70 63. Tax amend form 1 62. Tax amend form 2 61. Tax amend form 2 60. Tax amend form 2 59. Tax amend form 3 58. Tax amend form 3 57. Tax amend form 3 56. Tax amend form 4 55. Tax amend form 4 54. Tax amend form 4 71 63. Tax amend form 1 62. Tax amend form 1 61. Tax amend form 2 60. Tax amend form 2 59. Tax amend form 2 58. Tax amend form 3 57. Tax amend form 3 56. Tax amend form 4 55. Tax amend form 4 54. Tax amend form 4 72 63. Tax amend form 1 62. Tax amend form 1 61. Tax amend form 2 60. Tax amend form 2 59. Tax amend form 2 58. Tax amend form 3 57. Tax amend form 3 56. Tax amend form 3 55. Tax amend form 4 54. Tax amend form 4 73 63. Tax amend form 1 62. Tax amend form 1 61. Tax amend form 2 60. Tax amend form 2 59. Tax amend form 2 58. Tax amend form 3 57. Tax amend form 3 56. Tax amend form 3 55. Tax amend form 4 54. Tax amend form 4 74 63. Tax amend form 1 62. Tax amend form 1 61. Tax amend form 2 60. Tax amend form 2 59. Tax amend form 2 58. Tax amend form 2 57. Tax amend form 3 56. Tax amend form 3 55. Tax amend form 4 54. Tax amend form 4 75 63. Tax amend form 1 62. Tax amend form 1 61. Tax amend form 1 60. Tax amend form 2 59. Tax amend form 2 58. Tax amend form 2 57. Tax amend form 3 56. Tax amend form 3 55. Tax amend form 3 54. Tax amend form 4 76 63. Tax amend form 1 62. Tax amend form 1 61. Tax amend form 1 60. Tax amend form 2 59. Tax amend form 2 58. Tax amend form 2 57. Tax amend form 3 56. Tax amend form 3 55. Tax amend form 3 54. Tax amend form 4 77 63. Tax amend form 1 62. Tax amend form 1 61. Tax amend form 1 60. Tax amend form 2 59. Tax amend form 2 58. Tax amend form 2 57. Tax amend form 3 56. Tax amend form 3 55. Tax amend form 3 54. Tax amend form 4 78 63. Tax amend form 1 62. Tax amend form 1 61. Tax amend form 1 60. Tax amend form 2 59. Tax amend form 2 58. Tax amend form 2 57. Tax amend form 3 56. Tax amend form 3 55. Tax amend form 3 54. Tax amend form 4 79 63. Tax amend form 1 62. Tax amend form 1 61. Tax amend form 1 60. Tax amend form 2 59. Tax amend form 2 58. Tax amend form 2 57. Tax amend form 2 56. Tax amend form 3 55. Tax amend form 3 54. Tax amend form 3 80 63. Tax amend form 1 62. Tax amend form 1 61. Tax amend form 1 60. Tax amend form 1 59. Tax amend form 2 58. Tax amend form 2 57. Tax amend form 2 56. Tax amend form 3 55. Tax amend form 3 54. Tax amend form 3 81 63. Tax amend form 1 62. Tax amend form 1 61. Tax amend form 1 60. Tax amend form 1 59. Tax amend form 2 58. Tax amend form 2 57. Tax amend form 2 56. Tax amend form 3 55. Tax amend form 3 54. Tax amend form 3 82 63. Tax amend form 1 62. Tax amend form 1 61. Tax amend form 1 60. Tax amend form 1 59. Tax amend form 2 58. Tax amend form 2 57. Tax amend form 2 56. Tax amend form 3 55. Tax amend form 3 54. Tax amend form 3 83 63. Tax amend form 1 62. Tax amend form 1 61. Tax amend form 1 60. Tax amend form 1 59. Tax amend form 2 58. Tax amend form 2 57. Tax amend form 2 56. Tax amend form 3 55. Tax amend form 3 54. Tax amend form 3 84 63. Tax amend form 0 62. Tax amend form 1 61. Tax amend form 1 60. Tax amend form 1 59. Tax amend form 2 58. Tax amend form 2 57. Tax amend form 2 56. Tax amend form 3 55. Tax amend form 3 54. Tax amend form 3 85 63. Tax amend form 0 62. Tax amend form 1 61. Tax amend form 1 60. Tax amend form 1 59. Tax amend form 2 58. Tax amend form 2 57. Tax amend form 2 56. Tax amend form 3 55. Tax amend form 3 54. Tax amend form 3 86 63. Tax amend form 0 62. Tax amend form 1 61. Tax amend form 1 60. Tax amend form 1 59. Tax amend form 2 58. Tax amend form 2 57. Tax amend form 2 56. Tax amend form 2 55. Tax amend form 3 54. Tax amend form 3 87 63. Tax amend form 0 62. Tax amend form 1 61. Tax amend form 1 60. Tax amend form 1 59. Tax amend form 2 58. Tax amend form 2 57. Tax amend form 2 56. Tax amend form 2 55. Tax amend form 3 54. Tax amend form 3 88 63. Tax amend form 0 62. Tax amend form 1 61. Tax amend form 1 60. Tax amend form 1 59. Tax amend form 2 58. Tax amend form 2 57. Tax amend form 2 56. Tax amend form 2 55. Tax amend form 3 54. Tax amend form 3 89 63. Tax amend form 0 62. Tax amend form 1 61. Tax amend form 1 60. Tax amend form 1 59. Tax amend form 1 58. Tax amend form 2 57. Tax amend form 2 56. Tax amend form 2 55. Tax amend form 3 54. Tax amend form 3 90 63. Tax amend form 0 62. Tax amend form 1 61. Tax amend form 1 60. Tax amend form 1 59. Tax amend form 1 58. Tax amend form 2 57. Tax amend form 2 56. Tax amend form 2 55. Tax amend form 3 54. Tax amend form 3 91 63. Tax amend form 0 62. Tax amend form 1 61. Tax amend form 1 60. Tax amend form 1 59. Tax amend form 1 58. Tax amend form 2 57. Tax amend form 2 56. Tax amend form 2 55. Tax amend form 3 54. Tax amend form 3 92 63. Tax amend form 0 62. Tax amend form 1 61. Tax amend form 1 60. Tax amend form 1 59. Tax amend form 1 58. Tax amend form 2 57. Tax amend form 2 56. Tax amend form 2 55. Tax amend form 3 54. Tax amend form 3 93 63. Tax amend form 0 62. Tax amend form 1 61. Tax amend form 1 60. Tax amend form 1 59. Tax amend form 1 58. Tax amend form 2 57. Tax amend form 2 56. Tax amend form 2 55. Tax amend form 3 54. Tax amend form 3 94 63. Tax amend form 0 62. Tax amend form 1 61. Tax amend form 1 60. Tax amend form 1 59. Tax amend form 1 58. Tax amend form 2 57. Tax amend form 2 56. Tax amend form 2 55. Tax amend form 3 54. Tax amend form 3 95 63. Tax amend form 0 62. Tax amend form 1 61. Tax amend form 1 60. Tax amend form 1 59. Tax amend form 1 58. Tax amend form 2 57. Tax amend form 2 56. Tax amend form 2 55. Tax amend form 3 54. Tax amend form 3 96 63. Tax amend form 0 62. Tax amend form 1 61. Tax amend form 1 60. Tax amend form 1 59. Tax amend form 1 58. Tax amend form 2 57. Tax amend form 2 56. Tax amend form 2 55. Tax amend form 3 54. Tax amend form 3 97 63. Tax amend form 0 62. Tax amend form 1 61. Tax amend form 1 60. Tax amend form 1 59. Tax amend form 1 58. Tax amend form 2 57. Tax amend form 2 56. Tax amend form 2 55. Tax amend form 3 54. Tax amend form 3 98 63. Tax amend form 0 62. Tax amend form 1 61. Tax amend form 1 60. Tax amend form 1 59. Tax amend form 1 58. Tax amend form 2 57. Tax amend form 2 56. Tax amend form 2 55. Tax amend form 3 54. Tax amend form 3 99 63. Tax amend form 0 62. Tax amend form 1 61. Tax amend form 1 60. Tax amend form 1 59. Tax amend form 1 58. Tax amend form 2 57. Tax amend form 2 56. Tax amend form 2 55. Tax amend form 3 54. Tax amend form 3 Appendix C. Tax amend form (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. Tax amend form 0 62. Tax amend form 1 61. Tax amend form 1 60. Tax amend form 1 59. Tax amend form 1 58. Tax amend form 2 57. Tax amend form 2 56. Tax amend form 2 55. Tax amend form 3 54. Tax amend form 3 101 63. Tax amend form 0 62. Tax amend form 1 61. Tax amend form 1 60. Tax amend form 1 59. Tax amend form 1 58. Tax amend form 2 57. Tax amend form 2 56. Tax amend form 2 55. Tax amend form 3 54. Tax amend form 3 102 63. Tax amend form 0 62. Tax amend form 1 61. Tax amend form 1 60. Tax amend form 1 59. Tax amend form 1 58. Tax amend form 2 57. Tax amend form 2 56. Tax amend form 2 55. Tax amend form 3 54. Tax amend form 3 103 63. Tax amend form 0 62. Tax amend form 1 61. Tax amend form 1 60. Tax amend form 1 59. Tax amend form 1 58. Tax amend form 2 57. Tax amend form 2 56. Tax amend form 2 55. Tax amend form 3 54. Tax amend form 3 104 63. Tax amend form 0 62. Tax amend form 1 61. Tax amend form 1 60. Tax amend form 1 59. Tax amend form 1 58. Tax amend form 2 57. Tax amend form 2 56. Tax amend form 2 55. Tax amend form 3 54. Tax amend form 3 105 63. Tax amend form 0 62. Tax amend form 1 61. Tax amend form 1 60. Tax amend form 1 59. Tax amend form 1 58. Tax amend form 2 57. Tax amend form 2 56. Tax amend form 2 55. Tax amend form 3 54. Tax amend form 3 106 63. Tax amend form 0 62. Tax amend form 1 61. Tax amend form 1 60. Tax amend form 1 59. Tax amend form 1 58. Tax amend form 2 57. Tax amend form 2 56. Tax amend form 2 55. Tax amend form 3 54. Tax amend form 3 107 63. Tax amend form 0 62. Tax amend form 1 61. Tax amend form 1 60. Tax amend form 1 59. Tax amend form 1 58. Tax amend form 2 57. Tax amend form 2 56. Tax amend form 2 55. Tax amend form 3 54. Tax amend form 3 108 63. Tax amend form 0 62. Tax amend form 1 61. Tax amend form 1 60. Tax amend form 1 59. Tax amend form 1 58. Tax amend form 2 57. Tax amend form 2 56. Tax amend form 2 55. Tax amend form 3 54. Tax amend form 3 109 63. Tax amend form 0 62. Tax amend form 1 61. Tax amend form 1 60. Tax amend form 1 59. Tax amend form 1 58. Tax amend form 2 57. Tax amend form 2 56. Tax amend form 2 55. Tax amend form 3 54. Tax amend form 3 110 63. Tax amend form 0 62. Tax amend form 1 61. Tax amend form 1 60. Tax amend form 1 59. Tax amend form 1 58. Tax amend form 2 57. Tax amend form 2 56. Tax amend form 2 55. Tax amend form 3 54. Tax amend form 3 111 63. Tax amend form 0 62. Tax amend form 1 61. Tax amend form 1 60. Tax amend form 1 59. Tax amend form 1 58. Tax amend form 2 57. Tax amend form 2 56. Tax amend form 2 55. Tax amend form 3 54. Tax amend form 3 112 63. Tax amend form 0 62. Tax amend form 1 61. Tax amend form 1 60. Tax amend form 1 59. Tax amend form 1 58. Tax amend form 2 57. Tax amend form 2 56. Tax amend form 2 55. Tax amend form 3 54. Tax amend form 3 113 63. Tax amend form 0 62. Tax amend form 1 61. Tax amend form 1 60. Tax amend form 1 59. Tax amend form 1 58. Tax amend form 2 57. Tax amend form 2 56. Tax amend form 2 55. Tax amend form 3 54. Tax amend form 3 114 63. Tax amend form 0 62. Tax amend form 1 61. Tax amend form 1 60. Tax amend form 1 59. Tax amend form 1 58. Tax amend form 2 57. Tax amend form 2 56. Tax amend form 2 55. Tax amend form 3 54. Tax amend form 3 115+ 63. Tax amend form 0 62. Tax amend form 1 61. Tax amend form 1 60. Tax amend form 1 59. Tax amend form 1 58. Tax amend form 2 57. Tax amend form 2 56. Tax amend form 2 55. Tax amend form 3 54. Tax amend form 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. Tax amend form 2 59. Tax amend form 7 59. Tax amend form 2 58. Tax amend form 8 58. Tax amend form 4 58. Tax amend form 0 57. Tax amend form 6 57. Tax amend form 3 57. Tax amend form 0 56. Tax amend form 7 31 59. Tax amend form 7 59. Tax amend form 2 58. Tax amend form 7 58. Tax amend form 2 57. Tax amend form 8 57. Tax amend form 4 57. Tax amend form 0 56. Tax amend form 6 56. Tax amend form 3 56. Tax amend form 0 32 59. Tax amend form 2 58. Tax amend form 7 58. Tax amend form 2 57. Tax amend form 7 57. Tax amend form 2 56. Tax amend form 8 56. Tax amend form 4 56. Tax amend form 0 55. Tax amend form 6 55. Tax amend form 3 33 58. Tax amend form 8 58. Tax amend form 2 57. Tax amend form 7 57. Tax amend form 2 56. Tax amend form 7 56. Tax amend form 2 55. Tax amend form 8 55. Tax amend form 4 55. Tax amend form 0 54. Tax amend form 7 34 58. Tax amend form 4 57. Tax amend form 8 57. Tax amend form 2 56. Tax amend form 7 56. Tax amend form 2 55. Tax amend form 7 55. Tax amend form 3 54. Tax amend form 8 54. Tax amend form 4 54. Tax amend form 0 35 58. Tax amend form 0 57. Tax amend form 4 56. Tax amend form 8 56. Tax amend form 2 55. Tax amend form 7 55. Tax amend form 2 54. Tax amend form 7 54. Tax amend form 3 53. Tax amend form 8 53. Tax amend form 4 36 57. Tax amend form 6 57. Tax amend form 0 56. Tax amend form 4 55. Tax amend form 8 55. Tax amend form 3 54. Tax amend form 7 54. Tax amend form 2 53. Tax amend form 7 53. Tax amend form 3 52. Tax amend form 8 37 57. Tax amend form 3 56. Tax amend form 6 56. Tax amend form 0 55. Tax amend form 4 54. Tax amend form 8 54. Tax amend form 3 53. Tax amend form 7 53. Tax amend form 2 52. Tax amend form 7 52. Tax amend form 3 38 57. Tax amend form 0 56. Tax amend form 3 55. Tax amend form 6 55. Tax amend form 0 54. Tax amend form 4 53. Tax amend form 8 53. Tax amend form 3 52. Tax amend form 7 52. Tax amend form 2 51. Tax amend form 7 39 56. Tax amend form 7 56. Tax amend form 0 55. Tax amend form 3 54. Tax amend form 7 54. Tax amend form 0 53. Tax amend form 4 52. Tax amend form 8 52. Tax amend form 3 51. Tax amend form 7 51. Tax amend form 2 40 56. Tax amend form 4 55. Tax amend form 7 55. Tax amend form 0 54. Tax amend form 3 53. Tax amend form 7 53. Tax amend form 0 52. Tax amend form 4 51. Tax amend form 8 51. Tax amend form 3 50. Tax amend form 8 41 56. Tax amend form 1 55. Tax amend form 4 54. Tax amend form 7 54. Tax amend form 0 53. Tax amend form 3 52. Tax amend form 7 52. Tax amend form 0 51. Tax amend form 4 50. Tax amend form 9 50. Tax amend form 3 42 55. Tax amend form 9 55. Tax amend form 2 54. Tax amend form 4 53. Tax amend form 7 53. Tax amend form 0 52. Tax amend form 3 51. Tax amend form 7 51. Tax amend form 1 50. Tax amend form 4 49. Tax amend form 9 43 55. Tax amend form 7 54. Tax amend form 9 54. Tax amend form 2 53. Tax amend form 4 52. Tax amend form 7 52. Tax amend form 0 51. Tax amend form 3 50. Tax amend form 7 50. Tax amend form 1 49. Tax amend form 5 44 55. Tax amend form 5 54. Tax amend form 7 53. Tax amend form 9 53. Tax amend form 2 52. Tax amend form 4 51. Tax amend form 7 51. Tax amend form 0 50. Tax amend form 4 49. Tax amend form 7 49. Tax amend form 1 45 55. Tax amend form 3 54. Tax amend form 5 53. Tax amend form 7 52. Tax amend form 9 52. Tax amend form 2 51. Tax amend form 5 50. Tax amend form 7 50. Tax amend form 0 49. Tax amend form 4 48. Tax amend form 7 46 55. Tax amend form 1 54. Tax amend form 3 53. Tax amend form 5 52. Tax amend form 7 52. Tax amend form 0 51. Tax amend form 2 50. Tax amend form 5 49. Tax amend form 8 49. Tax amend form 1 48. Tax amend form 4 47 55. Tax amend form 0 54. Tax amend form 1 53. Tax amend form 3 52. Tax amend form 5 51. Tax amend form 7 51. Tax amend form 0 50. Tax amend form 2 49. Tax amend form 5 48. Tax amend form 8 48. Tax amend form 1 48 54. Tax amend form 8 54. Tax amend form 0 53. Tax amend form 2 52. Tax amend form 3 51. Tax amend form 5 50. Tax amend form 8 50. Tax amend form 0 49. Tax amend form 2 48. Tax amend form 5 47. Tax amend form 8 Appendix C. Tax amend form (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. Tax amend form 7 53. Tax amend form 8 53. Tax amend form 0 52. Tax amend form 2 51. Tax amend form 4 50. Tax amend form 6 49. Tax amend form 8 49. Tax amend form 0 48. Tax amend form 2 47. Tax amend form 5 50 54. Tax amend form 6 53. Tax amend form 7 52. Tax amend form 9 52. Tax amend form 0 51. Tax amend form 2 50. Tax amend form 4 49. Tax amend form 6 48. Tax amend form 8 48. Tax amend form 0 47. Tax amend form 3 51 54. Tax amend form 5 53. Tax amend form 6 52. Tax amend form 7 51. Tax amend form 9 51. Tax amend form 0 50. Tax amend form 2 49. Tax amend form 4 48. Tax amend form 6 47. Tax amend form 8 47. Tax amend form 0 52 54. Tax amend form 4 53. Tax amend form 5 52. Tax amend form 6 51. Tax amend form 7 50. Tax amend form 9 50. Tax amend form 0 49. Tax amend form 2 48. Tax amend form 4 47. Tax amend form 6 46. Tax amend form 8 53 54. Tax amend form 3 53. Tax amend form 4 52. Tax amend form 5 51. Tax amend form 6 50. Tax amend form 8 49. Tax amend form 9 49. Tax amend form 1 48. Tax amend form 2 47. Tax amend form 4 46. Tax amend form 6 54 54. Tax amend form 2 53. Tax amend form 3 52. Tax amend form 4 51. Tax amend form 5 50. Tax amend form 6 49. Tax amend form 8 48. Tax amend form 9 48. Tax amend form 1 47. Tax amend form 2 46. Tax amend form 4 55 54. Tax amend form 1 53. Tax amend form 2 52. Tax amend form 3 51. Tax amend form 4 50. Tax amend form 5 49. Tax amend form 7 48. Tax amend form 8 47. Tax amend form 9 47. Tax amend form 1 46. Tax amend form 3 56 54. Tax amend form 0 53. Tax amend form 1 52. Tax amend form 2 51. Tax amend form 3 50. Tax amend form 4 49. Tax amend form 5 48. Tax amend form 7 47. Tax amend form 8 47. Tax amend form 0 46. Tax amend form 1 57 54. Tax amend form 0 53. Tax amend form 0 52. Tax amend form 1 51. Tax amend form 2 50. Tax amend form 3 49. Tax amend form 4 48. Tax amend form 6 47. Tax amend form 7 46. Tax amend form 8 46. Tax amend form 0 58 53. Tax amend form 9 53. Tax amend form 0 52. Tax amend form 1 51. Tax amend form 2 50. Tax amend form 3 49. Tax amend form 4 48. Tax amend form 5 47. Tax amend form 6 46. Tax amend form 7 45. Tax amend form 8 59 53. Tax amend form 8 52. Tax amend form 9 52. Tax amend form 0 51. Tax amend form 1 50. Tax amend form 2 49. Tax amend form 3 48. Tax amend form 4 47. Tax amend form 5 46. Tax amend form 6 45. Tax amend form 7 60 53. Tax amend form 8 52. Tax amend form 9 51. Tax amend form 9 51. Tax amend form 0 50. Tax amend form 1 49. Tax amend form 2 48. Tax amend form 3 47. Tax amend form 4 46. Tax amend form 5 45. Tax amend form 6 61 53. Tax amend form 8 52. Tax amend form 8 51. Tax amend form 9 51. Tax amend form 0 50. Tax amend form 0 49. Tax amend form 1 48. Tax amend form 2 47. Tax amend form 3 46. Tax amend form 4 45. Tax amend form 5 62 53. Tax amend form 7 52. Tax amend form 8 51. Tax amend form 8 50. Tax amend form 9 50. Tax amend form 0 49. Tax amend form 1 48. Tax amend form 1 47. Tax amend form 2 46. Tax amend form 3 45. Tax amend form 4 63 53. Tax amend form 7 52. Tax amend form 7 51. Tax amend form 8 50. Tax amend form 9 49. Tax amend form 9 49. Tax amend form 0 48. Tax amend form 1 47. Tax amend form 2 46. Tax amend form 3 45. Tax amend form 3 64 53. Tax amend form 6 52. Tax amend form 7 51. Tax amend form 8 50. Tax amend form 8 49. Tax amend form 9 48. Tax amend form 9 48. Tax amend form 0 47. Tax amend form 1 46. Tax amend form 2 45. Tax amend form 3 65 53. Tax amend form 6 52. Tax amend form 7 51. Tax amend form 7 50. Tax amend form 8 49. Tax amend form 8 48. Tax amend form 9 48. Tax amend form 0 47. Tax amend form 0 46. Tax amend form 1 45. Tax amend form 2 66 53. Tax amend form 6 52. Tax amend form 6 51. Tax amend form 7 50. Tax amend form 7 49. Tax amend form 8 48. Tax amend form 9 47. Tax amend form 9 47. Tax amend form 0 46. Tax amend form 1 45. Tax amend form 1 67 53. Tax amend form 6 52. Tax amend form 6 51. Tax amend form 7 50. Tax amend form 7 49. Tax amend form 8 48. Tax amend form 8 47. Tax amend form 9 46. Tax amend form 9 46. Tax amend form 0 45. Tax amend form 1 68 53. Tax amend form 5 52. Tax amend form 6 51. Tax amend form 6 50. Tax amend form 7 49. Tax amend form 7 48. Tax amend form 8 47. Tax amend form 8 46. Tax amend form 9 46. Tax amend form 0 45. Tax amend form 0 69 53. Tax amend form 5 52. Tax amend form 6 51. Tax amend form 6 50. Tax amend form 6 49. Tax amend form 7 48. Tax amend form 7 47. Tax amend form 8 46. Tax amend form 9 45. Tax amend form 9 45. Tax amend form 0 70 53. Tax amend form 5 52. Tax amend form 5 51. Tax amend form 6 50. Tax amend form 6 49. Tax amend form 7 48. Tax amend form 7 47. Tax amend form 8 46. Tax amend form 8 45. Tax amend form 9 44. Tax amend form 9 71 53. Tax amend form 5 52. Tax amend form 5 51. Tax amend form 6 50. Tax amend form 6 49. Tax amend form 6 48. Tax amend form 7 47. Tax amend form 7 46. Tax amend form 8 45. Tax amend form 9 44. Tax amend form 9 72 53. Tax amend form 5 52. Tax amend form 5 51. Tax amend form 5 50. Tax amend form 6 49. Tax amend form 6 48. Tax amend form 7 47. Tax amend form 7 46. Tax amend form 8 45. Tax amend form 8 44. Tax amend form 9 73 53. Tax amend form 4 52. Tax amend form 5 51. Tax amend form 5 50. Tax amend form 6 49. Tax amend form 6 48. Tax amend form 6 47. Tax amend form 7 46. Tax amend form 7 45. Tax amend form 8 44. Tax amend form 8 74 53. Tax amend form 4 52. Tax amend form 5 51. Tax amend form 5 50. Tax amend form 5 49. Tax amend form 6 48. Tax amend form 6 47. Tax amend form 7 46. Tax amend form 7 45. Tax amend form 8 44. Tax amend form 8 75 53. Tax amend form 4 52. Tax amend form 5 51. Tax amend form 5 50. Tax amend form 5 49. Tax amend form 6 48. Tax amend form 6 47. Tax amend form 7 46. Tax amend form 7 45. Tax amend form 7 44. Tax amend form 8 76 53. Tax amend form 4 52. Tax amend form 4 51. Tax amend form 5 50. Tax amend form 5 49. Tax amend form 6 48. Tax amend form 6 47. Tax amend form 6 46. Tax amend form 7 45. Tax amend form 7 44. Tax amend form 8 77 53. Tax amend form 4 52. Tax amend form 4 51. Tax amend form 5 50. Tax amend form 5 49. Tax amend form 5 48. Tax amend form 6 47. Tax amend form 6 46. Tax amend form 7 45. Tax amend form 7 44. Tax amend form 8 78 53. Tax amend form 4 52. Tax amend form 4 51. Tax amend form 5 50. Tax amend form 5 49. Tax amend form 5 48. Tax amend form 6 47. Tax amend form 6 46. Tax amend form 6 45. Tax amend form 7 44. Tax amend form 7 79 53. Tax amend form 4 52. Tax amend form 4 51. Tax amend form 5 50. Tax amend form 5 49. Tax amend form 5 48. Tax amend form 6 47. Tax amend form 6 46. Tax amend form 6 45. Tax amend form 7 44. Tax amend form 7 80 53. Tax amend form 4 52. Tax amend form 4 51. Tax amend form 4 50. Tax amend form 5 49. Tax amend form 5 48. Tax amend form 5 47. Tax amend form 6 46. Tax amend form 6 45. Tax amend form 7 44. Tax amend form 7 81 53. Tax amend form 4 52. Tax amend form 4 51. Tax amend form 4 50. Tax amend form 5 49. Tax amend form 5 48. Tax amend form 5 47. Tax amend form 6 46. Tax amend form 6 45. Tax amend form 7 44. Tax amend form 7 82 53. Tax amend form 4 52. Tax amend form 4 51. Tax amend form 4 50. Tax amend form 5 49. Tax amend form 5 48. Tax amend form 5 47. Tax amend form 6 46. Tax amend form 6 45. Tax amend form 6 44. Tax amend form 7 83 53. Tax amend form 4 52. Tax amend form 4 51. Tax amend form 4 50. Tax amend form 5 49. Tax amend form 5 48. Tax amend form 5 47. Tax amend form 6 46. Tax amend form 6 45. Tax amend form 6 44. Tax amend form 7 84 53. Tax amend form 4 52. Tax amend form 4 51. Tax amend form 4 50. Tax amend form 5 49. Tax amend form 5 48. Tax amend form 5 47. Tax amend form 6 46. Tax amend form 6 45. Tax amend form 6 44. Tax amend form 7 85 53. Tax amend form 3 52. Tax amend form 4 51. Tax amend form 4 50. Tax amend form 4 49. Tax amend form 5 48. Tax amend form 5 47. Tax amend form 5 46. Tax amend form 6 45. Tax amend form 6 44. Tax amend form 7 86 53. Tax amend form 3 52. Tax amend form 4 51. Tax amend form 4 50. Tax amend form 4 49. Tax amend form 5 48. Tax amend form 5 47. Tax amend form 5 46. Tax amend form 6 45. Tax amend form 6 44. Tax amend form 6 87 53. Tax amend form 3 52. Tax amend form 4 51. Tax amend form 4 50. Tax amend form 4 49. Tax amend form 5 48. Tax amend form 5 47. Tax amend form 5 46. Tax amend form 6 45. Tax amend form 6 44. Tax amend form 6 88 53. Tax amend form 3 52. Tax amend form 4 51. Tax amend form 4 50. Tax amend form 4 49. Tax amend form 5 48. Tax amend form 5 47. Tax amend form 5 46. Tax amend form 6 45. Tax amend form 6 44. Tax amend form 6 Appendix C. Tax amend form (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. Tax amend form 3 52. Tax amend form 4 51. Tax amend form 4 50. Tax amend form 4 49. Tax amend form 5 48. Tax amend form 5 47. Tax amend form 5 46. Tax amend form 6 45. Tax amend form 6 44. Tax amend form 6 90 53. Tax amend form 3 52. Tax amend form 4 51. Tax amend form 4 50. Tax amend form 4 49. Tax amend form 5 48. Tax amend form 5 47. Tax amend form 5 46. Tax amend form 6 45. Tax amend form 6 44. Tax amend form 6 91 53. Tax amend form 3 52. Tax amend form 4 51. Tax amend form 4 50. Tax amend form 4 49. Tax amend form 5 48. Tax amend form 5 47. Tax amend form 5 46. Tax amend form 6 45. Tax amend form 6 44. Tax amend form 6 92 53. Tax amend form 3 52. Tax amend form 4 51. Tax amend form 4 50. Tax amend form 4 49. Tax amend form 5 48. Tax amend form 5 47. Tax amend form 5 46. Tax amend form 6 45. Tax amend form 6 44. Tax amend form 6 93 53. Tax amend form 3 52. Tax amend form 4 51. Tax amend form 4 50. Tax amend form 4 49. Tax amend form 5 48. Tax amend form 5 47. Tax amend form 5 46. Tax amend form 6 45. Tax amend form 6 44. Tax amend form 6 94 53. Tax amend form 3 52. Tax amend form 4 51. Tax amend form 4 50. Tax amend form 4 49. Tax amend form 5 48. Tax amend form 5 47. Tax amend form 5 46. Tax amend form 6 45. Tax amend form 6 44. Tax amend form 6 95 53. Tax amend form 3 52. Tax amend form 4 51. Tax amend form 4 50. Tax amend form 4 49. Tax amend form 5 48. Tax amend form 5 47. Tax amend form 5 46. Tax amend form 5 45. Tax amend form 6 44. Tax amend form 6 96 53. Tax amend form 3 52. Tax amend form 4 51. Tax amend form 4 50. Tax amend form 4 49. Tax amend form 5 48. Tax amend form 5 47. Tax amend form 5 46. Tax amend form 5 45. Tax amend form 6 44. Tax amend form 6 97 53. Tax amend form 3 52. Tax amend form 4 51. Tax amend form 4 50. Tax amend form 4 49. Tax amend form 5 48. Tax amend form 5 47. Tax amend form 5 46. Tax amend form 5 45. Tax amend form 6 44. Tax amend form 6 98 53. Tax amend form 3 52. Tax amend form 4 51. Tax amend form 4 50. Tax amend form 4 49. Tax amend form 5 48. Tax amend form 5 47. Tax amend form 5 46. Tax amend form 5 45. Tax amend form 6 44. Tax amend form 6 99 53. Tax amend form 3 52. Tax amend form 4 51. Tax amend form 4 50. Tax amend form 4 49. Tax amend form 5 48. Tax amend form 5 47. Tax amend form 5 46. Tax amend form 5 45. Tax amend form 6 44. Tax amend form 6 100 53. Tax amend form 3 52. Tax amend form 4 51. Tax amend form 4 50. Tax amend form 4 49. Tax amend form 5 48. Tax amend form 5 47. Tax amend form 5 46. Tax amend form 5 45. Tax amend form 6 44. Tax amend form 6 101 53. Tax amend form 3 52. Tax amend form 4 51. Tax amend form 4 50. Tax amend form 4 49. Tax amend form 5 48. Tax amend form 5 47. Tax amend form 5 46. Tax amend form 5 45. Tax amend form 6 44. Tax amend form 6 102 53. Tax amend form 3 52. Tax amend form 4 51. Tax amend form 4 50. Tax amend form 4 49. Tax amend form 5 48. Tax amend form 5 47. Tax amend form 5 46. Tax amend form 5 45. Tax amend form 6 44. Tax amend form 6 103 53. Tax amend form 3 52. Tax amend form 4 51. Tax amend form 4 50. Tax amend form 4 49. Tax amend form 5 48. Tax amend form 5 47. Tax amend form 5 46. Tax amend form 5 45. Tax amend form 6 44. Tax amend form 6 104 53. Tax amend form 3 52. Tax amend form 4 51. Tax amend form 4 50. Tax amend form 4 49. Tax amend form 5 48. Tax amend form 5 47. Tax amend form 5 46. Tax amend form 5 45. Tax amend form 6 44. Tax amend form 6 105 53. Tax amend form 3 52. Tax amend form 4 51. Tax amend form 4 50. Tax amend form 4 49. Tax amend form 4 48. Tax amend form 5 47. Tax amend form 5 46. Tax amend form 5 45. Tax amend form 6 44. Tax amend form 6 106 53. Tax amend form 3 52. Tax amend form 4 51. Tax amend form 4 50. Tax amend form 4 49. Tax amend form 4 48. Tax amend form 5 47. Tax amend form 5 46. Tax amend form 5 45. Tax amend form 6 44. Tax amend form 6 107 53. Tax amend form 3 52. Tax amend form 4 51. Tax amend form 4 50. Tax amend form 4 49. Tax amend form 4 48. Tax amend form 5 47. Tax amend form 5 46. Tax amend form 5 45. Tax amend form 6 44. Tax amend form 6 108 53. Tax amend form 3 52. Tax amend form 4 51. Tax amend form 4 50. Tax amend form 4 49. Tax amend form 4 48. Tax amend form 5 47. Tax amend form 5 46. Tax amend form 5 45. Tax amend form 6 44. Tax amend form 6 109 53. Tax amend form 3 52. Tax amend form 4 51. Tax amend form 4 50. Tax amend form 4 49. Tax amend form 4 48. Tax amend form 5 47. Tax amend form 5 46. Tax amend form 5 45. Tax amend form 6 44. Tax amend form 6 110 53. Tax amend form 3 52. Tax amend form 4 51. Tax amend form 4 50. Tax amend form 4 49. Tax amend form 4 48. Tax amend form 5 47. Tax amend form 5 46. Tax amend form 5 45. Tax amend form 6 44. Tax amend form 6 111 53. Tax amend form 3 52. Tax amend form 4 51. Tax amend form 4 50. Tax amend form 4 49. Tax amend form 4 48. Tax amend form 5 47. Tax amend form 5 46. Tax amend form 5 45. Tax amend form 6 44. Tax amend form 6 112 53. Tax amend form 3 52. Tax amend form 4 51. Tax amend form 4 50. Tax amend form 4 49. Tax amend form 4 48. Tax amend form 5 47. Tax amend form 5 46. Tax amend form 5 45. Tax amend form 6 44. Tax amend form 6 113 53. Tax amend form 3 52. Tax amend form 4 51. Tax amend form 4 50. Tax amend form 4 49. Tax amend form 4 48. Tax amend form 5 47. Tax amend form 5 46. Tax amend form 5 45. Tax amend form 6 44. Tax amend form 6 114 53. Tax amend form 3 52. Tax amend form 4 51. Tax amend form 4 50. Tax amend form 4 49. Tax amend form 4 48. Tax amend form 5 47. Tax amend form 5 46. Tax amend form 5 45. Tax amend form 6 44. Tax amend form 6 115+ 53. Tax amend form 3 52. Tax amend form 4 51. Tax amend form 4 50. Tax amend form 4 49. Tax amend form 4 48. Tax amend form 5 47. Tax amend form 5 46. Tax amend form 5 45. Tax amend form 6 44. Tax amend form 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. Tax amend form 2 49. Tax amend form 8 49. Tax amend form 3 48. Tax amend form 9 48. Tax amend form 5 48. Tax amend form 1 47. Tax amend form 7 47. Tax amend form 4 47. Tax amend form 1 46. Tax amend form 8 41 49. Tax amend form 8 49. Tax amend form 3 48. Tax amend form 8 48. Tax amend form 3 47. Tax amend form 9 47. Tax amend form 5 47. Tax amend form 1 46. Tax amend form 7 46. Tax amend form 4 46. Tax amend form 1 42 49. Tax amend form 3 48. Tax amend form 8 48. Tax amend form 3 47. Tax amend form 8 47. Tax amend form 3 46. Tax amend form 9 46. Tax amend form 5 46. Tax amend form 1 45. Tax amend form 8 45. Tax amend form 4 43 48. Tax amend form 9 48. Tax amend form 3 47. Tax amend form 8 47. Tax amend form 3 46. Tax amend form 8 46. Tax amend form 3 45. Tax amend form 9 45. Tax amend form 5 45. Tax amend form 1 44. Tax amend form 8 44 48. Tax amend form 5 47. Tax amend form 9 47. Tax amend form 3 46. Tax amend form 8 46. Tax amend form 3 45. Tax amend form 8 45. Tax amend form 4 44. Tax amend form 9 44. Tax amend form 5 44. Tax amend form 2 45 48. Tax amend form 1 47. Tax amend form 5 46. Tax amend form 9 46. Tax amend form 3 45. Tax amend form 8 45. Tax amend form 3 44. Tax amend form 8 44. Tax amend form 4 44. Tax amend form 0 43. Tax amend form 6 46 47. Tax amend form 7 47. Tax amend form 1 46. Tax amend form 5 45. Tax amend form 9 45. Tax amend form 4 44. Tax amend form 8 44. Tax amend form 3 43. Tax amend form 9 43. Tax amend form 4 43. Tax amend form 0 47 47. Tax amend form 4 46. Tax amend form 7 46. Tax amend form 1 45. Tax amend form 5 44. Tax amend form 9 44. Tax amend form 4 43. Tax amend form 9 43. Tax amend form 4 42. Tax amend form 9 42. Tax amend form 4 Appendix C. Tax amend form (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. Tax amend form 1 46. Tax amend form 4 45. Tax amend form 8 45. Tax amend form 1 44. Tax amend form 5 44. Tax amend form 0 43. Tax amend form 4 42. Tax amend form 9 42. Tax amend form 4 41. Tax amend form 9 49 46. Tax amend form 8 46. Tax amend form 1 45. Tax amend form 4 44. Tax amend form 8 44. Tax amend form 2 43. Tax amend form 6 43. Tax amend form 0 42. Tax amend form 4 41. Tax amend form 9 41. Tax amend form 4 50 46. Tax amend form 5 45. Tax amend form 8 45. Tax amend form 1 44. Tax amend form 4 43. Tax amend form 8 43. Tax amend form 2 42. Tax amend form 6 42. Tax amend form 0 41. Tax amend form 5 40. Tax amend form 9 51 46. Tax amend form 3 45. Tax amend form 5 44. Tax amend form 8 44. Tax amend form 1 43. Tax amend form 5 42. Tax amend form 8 42. Tax amend form 2 41. Tax amend form 6 41. Tax amend form 0 40. Tax amend form 5 52 46. Tax amend form 0 45. Tax amend form 3 44. Tax amend form 6 43. Tax amend form 8 43. Tax amend form 2 42. Tax amend form 5 41. Tax amend form 8 41. Tax amend form 2 40. Tax amend form 6 40. Tax amend form 1 53 45. Tax amend form 8 45. Tax amend form 1 44. Tax amend form 3 43. Tax amend form 6 42. Tax amend form 9 42. Tax amend form 2 41. Tax amend form 5 40. Tax amend form 9 40. Tax amend form 3 39. Tax amend form 7 54 45. Tax amend form 6 44. Tax amend form 8 44. Tax amend form 1 43. Tax amend form 3 42. Tax amend form 6 41. Tax amend form 9 41. Tax amend form 2 40. Tax amend form 5 39. Tax amend form 9 39. Tax amend form 3 55 45. Tax amend form 5 44. Tax amend form 7 43. Tax amend form 9 43. Tax amend form 1 42. Tax amend form 4 41. Tax amend form 6 40. Tax amend form 9 40. Tax amend form 2 39. Tax amend form 6 38. Tax amend form 9 56 45. Tax amend form 3 44. Tax amend form 5 43. Tax amend form 7 42. Tax amend form 9 42. Tax amend form 1 41. Tax amend form 4 40. Tax amend form 7 40. Tax amend form 0 39. Tax amend form 3 38. Tax amend form 6 57 45. Tax amend form 1 44. Tax amend form 3 43. Tax amend form 5 42. Tax amend form 7 41. Tax amend form 9 41. Tax amend form 2 40. Tax amend form 4 39. Tax amend form 7 39. Tax amend form 0 38. Tax amend form 3 58 45. Tax amend form 0 44. Tax amend form 2 43. Tax amend form 3 42. Tax amend form 5 41. Tax amend form 7 40. Tax amend form 9 40. Tax amend form 2 39. Tax amend form 4 38. Tax amend form 7 38. Tax amend form 0 59 44. Tax amend form 9 44. Tax amend form 0 43. Tax amend form 2 42. Tax amend form 4 41. Tax amend form 5 40. Tax amend form 7 40. Tax amend form 0 39. Tax amend form 2 38. Tax amend form 5 37. Tax amend form 8 60 44. Tax amend form 7 43. Tax amend form 9 43. Tax amend form 0 42. Tax amend form 2 41. Tax amend form 4 40. Tax amend form 6 39. Tax amend form 8 39. Tax amend form 0 38. Tax amend form 2 37. Tax amend form 5 61 44. Tax amend form 6 43. Tax amend form 8 42. Tax amend form 9 42. Tax amend form 1 41. Tax amend form 2 40. Tax amend form 4 39. Tax amend form 6 38. Tax amend form 8 38. Tax amend form 0 37. Tax amend form 3 62 44. Tax amend form 5 43. Tax amend form 7 42. Tax amend form 8 41. Tax amend form 9 41. Tax amend form 1 40. Tax amend form 3 39. Tax amend form 4 38. Tax amend form 6 37. Tax amend form 8 37. Tax amend form 1 63 44. Tax amend form 5 43. Tax amend form 6 42. Tax amend form 7 41. Tax amend form 8 41. Tax amend form 0 40. Tax amend form 1 39. Tax amend form 3 38. Tax amend form 5 37. Tax amend form 7 36. Tax amend form 9 64 44. Tax amend form 4 43. Tax amend form 5 42. Tax amend form 6 41. Tax amend form 7 40. Tax amend form 8 40. Tax amend form 0 39. Tax amend form 2 38. Tax amend form 3 37. Tax amend form 5 36. Tax amend form 7 65 44. Tax amend form 3 43. Tax amend form 4 42. Tax amend form 5 41. Tax amend form 6 40. Tax amend form 7 39. Tax amend form 9 39. Tax amend form 0 38. Tax amend form 2 37. Tax amend form 4 36. Tax amend form 6 66 44. Tax amend form 2 43. Tax amend form 3 42. Tax amend form 4 41. Tax amend form 5 40. Tax amend form 6 39. Tax amend form 8 38. Tax amend form 9 38. Tax amend form 1 37. Tax amend form 2 36. Tax amend form 4 67 44. Tax amend form 2 43. Tax amend form 3 42. Tax amend form 3 41. Tax amend form 4 40. Tax amend form 6 39. Tax amend form 7 38. Tax amend form 8 38. Tax amend form 0 37. Tax amend form 1 36. Tax amend form 3 68 44. Tax amend form 1 43. Tax amend form 2 42. Tax amend form 3 41. Tax amend form 4 40. Tax amend form 5 39. Tax amend form 6 38. Tax amend form 7 37. Tax amend form 9 37. Tax amend form 0 36. Tax amend form 2 69 44. Tax amend form 1 43. Tax amend form 1 42. Tax amend form 2 41. Tax amend form 3 40. Tax amend form 4 39. Tax amend form 5 38. Tax amend form 6 37. Tax amend form 8 36. Tax amend form 9 36. Tax amend form 0 70 44. Tax amend form 0 43. Tax amend form 1 42. Tax amend form 2 41. Tax amend form 3 40. Tax amend form 3 39. Tax amend form 4 38. Tax amend form 6 37. Tax amend form 7 36. Tax amend form 8 35. Tax amend form 9 71 44. Tax amend form 0 43. Tax amend form 0 42. Tax amend form 1 41. Tax amend form 2 40. Tax amend form 3 39. Tax amend form 4 38. Tax amend form 5 37. Tax amend form 6 36. Tax amend form 7 35. Tax amend form 9 72 43. Tax amend form 9 43. Tax amend form 0 42. Tax amend form 1 41. Tax amend form 1 40. Tax amend form 2 39. Tax amend form 3 38. Tax amend form 4 37. Tax amend form 5 36. Tax amend form 6 35. Tax amend form 8 73 43. Tax amend form 9 43. Tax amend form 0 42. Tax amend form 0 41. Tax amend form 1 40. Tax amend form 2 39. Tax amend form 3 38. Tax amend form 4 37. Tax amend form 5 36. Tax amend form 6 35. Tax amend form 7 74 43. Tax amend form 9 42. Tax amend form 9 42. Tax amend form 0 41. Tax amend form 1 40. Tax amend form 1 39. Tax amend form 2 38. Tax amend form 3 37. Tax amend form 4 36. Tax amend form 5 35. Tax amend form 6 75 43. Tax amend form 8 42. Tax amend form 9 42. Tax amend form 0 41. Tax amend form 0 40. Tax amend form 1 39. Tax amend form 2 38. Tax amend form 3 37. Tax amend form 4 36. Tax amend form 5 35. Tax amend form 6 76 43. Tax amend form 8 42. Tax amend form 9 41. Tax amend form 9 41. Tax amend form 0 40. Tax amend form 1 39. Tax amend form 1 38. Tax amend form 2 37. Tax amend form 3 36. Tax amend form 4 35. Tax amend form 5 77 43. Tax amend form 8 42. Tax amend form 9 41. Tax amend form 9 41. Tax amend form 0 40. Tax amend form 0 39. Tax amend form 1 38. Tax amend form 2 37. Tax amend form 3 36. Tax amend form 4 35. Tax amend form 5 78 43. Tax amend form 8 42. Tax amend form 8 41. Tax amend form 9 40. Tax amend form 9 40. Tax amend form 0 39. Tax amend form 1 38. Tax amend form 2 37. Tax amend form 2 36. Tax amend form 3 35. Tax amend form 4 79 43. Tax amend form 8 42. Tax amend form 8 41. Tax amend form 9 40. Tax amend form 9 40. Tax amend form 0 39. Tax amend form 1 38. Tax amend form 1 37. Tax amend form 2 36. Tax amend form 3 35. Tax amend form 4 80 43. Tax amend form 7 42. Tax amend form 8 41. Tax amend form 8 40. Tax amend form 9 40. Tax amend form 0 39. Tax amend form 0 38. Tax amend form 1 37. Tax amend form 2 36. Tax amend form 3 35. Tax amend form 4 81 43. Tax amend form 7 42. Tax amend form 8 41. Tax amend form 8 40. Tax amend form 9 39. Tax amend form 9 39. Tax amend form 0 38. Tax amend form 1 37. Tax amend form 2 36. Tax amend form 2 35. Tax amend form 3 82 43. Tax amend form 7 42. Tax amend form 8 41. Tax amend form 8 40. Tax amend form 9 39. Tax amend form 9 39. Tax amend form 0 38. Tax amend form 1 37. Tax amend form 1 36. Tax amend form 2 35. Tax amend form 3 83 43. Tax amend form 7 42. Tax amend form 8 41. Tax amend form 8 40. Tax amend form 9 39. Tax amend form 9 39. Tax amend form 0 38. Tax amend form 0 37. Tax amend form 1 36. Tax amend form 2 35. Tax amend form 3 84 43. Tax amend form 7 42. Tax amend form 7 41. Tax amend form 8 40. Tax amend form 8 39. Tax amend form 9 39. Tax amend form 0 38. Tax amend form 0 37. Tax amend form 1 36. Tax amend form 2 35. Tax amend form 3 85 43. Tax amend form 7 42. Tax amend form 7 41. Tax amend form 8 40. Tax amend form 8 39. Tax amend form 9 38. Tax amend form 9 38. Tax amend form 0 37. Tax amend form 1 36. Tax amend form 2 35. Tax amend form 2 86 43. Tax amend form 7 42. Tax amend form 7 41. Tax amend form 8 40. Tax amend form 8 39. Tax amend form 9 38. Tax amend form 9 38. Tax amend form 0 37. Tax amend form 1 36. Tax amend form 1 35. Tax amend form 2 87 43. Tax amend form 7 42. Tax amend form 7 41. Tax amend form 8 40. Tax amend form 8 39. Tax amend form 9 38. Tax amend form 9 38. Tax amend form 0 37. Tax amend form 0 36. Tax amend form 1 35. Tax amend form 2 Appendix C. Tax amend form (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. Tax amend form 7 42. Tax amend form 7 41. Tax amend form 8 40. Tax amend form 8 39. Tax amend form 9 38. Tax amend form 9 38. Tax amend form 0 37. Tax amend form 0 36. Tax amend form 1 35. Tax amend form 2 89 43. Tax amend form 7 42. Tax amend form 7 41. Tax amend form 7 40. Tax amend form 8 39. Tax amend form 8 38. Tax amend form 9 38. Tax amend form 0 37. Tax amend form 0 36. Tax amend form 1 35. Tax amend form 2 90 43. Tax amend form 7 42. Tax amend form 7 41. Tax amend form 7 40. Tax amend form 8 39. Tax amend form 8 38. Tax amend form 9 38. Tax amend form 0 37. Tax amend form 0 36. Tax amend form 1 35. Tax amend form 2 91 43. Tax amend form 7 42. Tax amend form 7 41. Tax amend form 7 40. Tax amend form 8 39. Tax amend form 8 38. Tax amend form 9 37. Tax amend form 9 37. Tax amend form 0 36. Tax amend form 1 35. Tax amend form 2 92 43. Tax amend form 7 42. Tax amend form 7 41. Tax amend form 7 40. Tax amend form 8 39. Tax amend form 8 38. Tax amend form 9 37. Tax amend form 9 37. Tax amend form 0 36. Tax amend form 1 35. Tax amend form 1 93 43. Tax amend form 7 42. Tax amend form 7 41. Tax amend form 7 40. Tax amend form 8 39. Tax amend form 8 38. Tax amend form 9 37. Tax amend form 9 37. Tax amend form 0 36. Tax amend form 1 35. Tax amend form 1 94 43. Tax amend form 7 42. Tax amend form 7 41. Tax amend form 7 40. Tax amend form 8 39. Tax amend form 8 38. Tax amend form 9 37. Tax amend form 9 37. Tax amend form 0 36. Tax amend form 1 35. Tax amend form 1 95 43. Tax amend form 6 42. Tax amend form 7 41. Tax amend form 7 40. Tax amend form 8 39. Tax amend form 8 38. Tax amend form 9 37. Tax amend form 9 37. Tax amend form 0 36. Tax amend form 1 35. Tax amend form 1 96 43. Tax amend form 6 42. Tax amend form 7 41. Tax amend form 7 40. Tax amend form 8 39. Tax amend form 8 38. Tax amend form 9 37. Tax amend form 9 37. Tax amend form 0 36. Tax amend form 1 35. Tax amend form 1 97 43. Tax amend form 6 42. Tax amend form 7 41. Tax amend form 7 40. Tax amend form 8 39. Tax amend form 8 38. Tax amend form 9 37. Tax amend form 9 37. Tax amend form 0 36. Tax amend form 1 35. Tax amend form 1 98 43. Tax amend form 6 42. Tax amend form 7 41. Tax amend form 7 40. Tax amend form 8 39. Tax amend form 8 38. Tax amend form 9 37. Tax amend form 9 37. Tax amend form 0 36. Tax amend form 0 35. Tax amend form 1 99 43. Tax amend form 6 42. Tax amend form 7 41. Tax amend form 7 40. Tax amend form 8 39. Tax amend form 8 38. Tax amend form 9 37. Tax amend form 9 37. Tax amend form 0 36. Tax amend form 0 35. Tax amend form 1 100 43. Tax amend form 6 42. Tax amend form 7 41. Tax amend form 7 40. Tax amend form 8 39. Tax amend form 8 38. Tax amend form 9 37. Tax amend form 9 37. Tax amend form 0 36. Tax amend form 0 35. Tax amend form 1 101 43. Tax amend form 6 42. Tax amend form 7 41. Tax amend form 7 40. Tax amend form 8 39. Tax amend form 8 38. Tax amend form 9 37. Tax amend form 9 37. Tax amend form 0 36. Tax amend form 0 35. Tax amend form 1 102 43. Tax amend form 6 42. Tax amend form 7 41. Tax amend form 7 40. Tax amend form 8 39. Tax amend form 8 38. Tax amend form 9 37. Tax amend form 9 37. Tax amend form 0 36. Tax amend form 0 35. Tax amend form 1 103 43. Tax amend form 6 42. Tax amend form 7 41. Tax amend form 7 40. Tax amend form 8 39. Tax amend form 8 38. Tax amend form 9 37. Tax amend form 9 37. Tax amend form 0 36. Tax amend form 0 35. Tax amend form 1 104 43. Tax amend form 6 42. Tax amend form 7 41. Tax amend form 7 40. Tax amend form 8 39. Tax amend form 8 38. Tax amend form 8 37. Tax amend form 9 37. Tax amend form 0 36. Tax amend form 0 35. Tax amend form 1 105 43. Tax amend form 6 42. Tax amend form 7 41. Tax amend form 7 40. Tax amend form 8 39. Tax amend form 8 38. Tax amend form 8 37. Tax amend form 9 37. Tax amend form 0 36. Tax amend form 0 35. Tax amend form 1 106 43. Tax amend form 6 42. Tax amend form 7 41. Tax amend form 7 40. Tax amend form 8 39. Tax amend form 8 38. Tax amend form 8 37. Tax amend form 9 37. Tax amend form 0 36. Tax amend form 0 35. Tax amend form 1 107 43. Tax amend form 6 42. Tax amend form 7 41. Tax amend form 7 40. Tax amend form 8 39. Tax amend form 8 38. Tax amend form 8 37. Tax amend form 9 37. Tax amend form 0 36. Tax amend form 0 35. Tax amend form 1 108 43. Tax amend form 6 42. Tax amend form 7 41. Tax amend form 7 40. Tax amend form 8 39. Tax amend form 8 38. Tax amend form 8 37. Tax amend form 9 37. Tax amend form 0 36. Tax amend form 0 35. Tax amend form 1 109 43. Tax amend form 6 42. Tax amend form 7 41. Tax amend form 7 40. Tax amend form 7 39. Tax amend form 8 38. Tax amend form 8 37. Tax amend form 9 37. Tax amend form 0 36. Tax amend form 0 35. Tax amend form 1 110 43. Tax amend form 6 42. Tax amend form 7 41. Tax amend form 7 40. Tax amend form 7 39. Tax amend form 8 38. Tax amend form 8 37. Tax amend form 9 37. Tax amend form 0 36. Tax amend form 0 35. Tax amend form 1 111 43. Tax amend form 6 42. Tax amend form 7 41. Tax amend form 7 40. Tax amend form 7 39. Tax amend form 8 38. Tax amend form 8 37. Tax amend form 9 37. Tax amend form 0 36. Tax amend form 0 35. Tax amend form 1 112 43. Tax amend form 6 42. Tax amend form 7 41. Tax amend form 7 40. Tax amend form 7 39. Tax amend form 8 38. Tax amend form 8 37. Tax amend form 9 37. Tax amend form 0 36. Tax amend form 0 35. Tax amend form 1 113 43. Tax amend form 6 42. Tax amend form 7 41. Tax amend form 7 40. Tax amend form 7 39. Tax amend form 8 38. Tax amend form 8 37. Tax amend form 9 37. Tax amend form 0 36. Tax amend form 0 35. Tax amend form 1 114 43. Tax amend form 6 42. Tax amend form 7 41. Tax amend form 7 40. Tax amend form 7 39. Tax amend form 8 38. Tax amend form 8 37. Tax amend form 9 37. Tax amend form 0 36. Tax amend form 0 35. Tax amend form 1 115+ 43. Tax amend form 6 42. Tax amend form 7 41. Tax amend form 7 40. Tax amend form 7 39. Tax amend form 8 38. Tax amend form 8 37. Tax amend form 9 37. Tax amend form 0 36. Tax amend form 0 35. Tax amend form 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. Tax amend form 4 40. Tax amend form 0 39. Tax amend form 5 39. Tax amend form 1 38. Tax amend form 7 38. Tax amend form 3 38. Tax amend form 0 37. Tax amend form 6 37. Tax amend form 3 37. Tax amend form 1 51 40. Tax amend form 0 39. Tax amend form 5 39. Tax amend form 0 38. Tax amend form 5 38. Tax amend form 1 37. Tax amend form 7 37. Tax amend form 4 37. Tax amend form 0 36. Tax amend form 7 36. Tax amend form 4 52 39. Tax amend form 5 39. Tax amend form 0 38. Tax amend form 5 38. Tax amend form 0 37. Tax amend form 6 37. Tax amend form 2 36. Tax amend form 8 36. Tax amend form 4 36. Tax amend form 0 35. Tax amend form 7 53 39. Tax amend form 1 38. Tax amend form 5 38. Tax amend form 0 37. Tax amend form 5 37. Tax amend form 1 36. Tax amend form 6 36. Tax amend form 2 35. Tax amend form 8 35. Tax amend form 4 35. Tax amend form 1 54 38. Tax amend form 7 38. Tax amend form 1 37. Tax amend form 6 37. Tax amend form 1 36. Tax amend form 6 36. Tax amend form 1 35. Tax amend form 7 35. Tax amend form 2 34. Tax amend form 8 34. Tax amend form 5 55 38. Tax amend form 3 37. Tax amend form 7 37. Tax amend form 2 36. Tax amend form 6 36. Tax amend form 1 35. Tax amend form 6 35. Tax amend form 1 34. Tax amend form 7 34. Tax amend form 3 33. Tax amend form 9 56 38. Tax amend form 0 37. Tax amend form 4 36. Tax amend form 8 36. Tax amend form 2 35. Tax amend form 7 35. Tax amend form 1 34. Tax amend form 7 34. Tax amend form 2 33. Tax amend form 7 33. Tax amend form 3 Appendix C. Tax amend form (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. Tax amend form 6 37. Tax amend form 0 36. Tax amend form 4 35. Tax amend form 8 35. Tax amend form 2 34. Tax amend form 7 34. Tax amend form 2 33. Tax amend form 7 33. Tax amend form 2 32. Tax amend form 8 58 37. Tax amend form 3 36. Tax amend form 7 36. Tax amend form 0 35. Tax amend form 4 34. Tax amend form 8 34. Tax amend form 3 33. Tax amend form 7 33. Tax amend form 2 32. Tax amend form 8 32. Tax amend form 3 59 37. Tax amend form 1 36. Tax amend form 4 35. Tax amend form 7 35. Tax amend form 1 34. Tax amend form 5 33. Tax amend form 9 33. Tax amend form 3 32. Tax amend form 8 32. Tax amend form 3 31. Tax amend form 8 60 36. Tax amend form 8 36. Tax amend form 1 35. Tax amend form 4 34. Tax amend form 8 34. Tax amend form 1 33. Tax amend form 5 32. Tax amend form 9 32. Tax amend form 4 31. Tax amend form 9 31. Tax amend form 3 61 36. Tax amend form 6 35. Tax amend form 8 35. Tax amend form 1 34. Tax amend form 5 33. Tax amend form 8 33. Tax amend form 2 32. Tax amend form 6 32. Tax amend form 0 31. Tax amend form 4 30. Tax amend form 9 62 36. Tax amend form 3 35. Tax amend form 6 34. Tax amend form 9 34. Tax amend form 2 33. Tax amend form 5 32. Tax amend form 9 32. Tax amend form 2 31. Tax amend form 6 31. Tax amend form 1 30. Tax amend form 5 63 36. Tax amend form 1 35. Tax amend form 4 34. Tax amend form 6 33. Tax amend form 9 33. Tax amend form 2 32. Tax amend form 6 31. Tax amend form 9 31. Tax amend form 3 30. Tax amend form 7 30. Tax amend form 1 64 35. Tax amend form 9 35. Tax amend form 2 34. Tax amend form 4 33. Tax amend form 7 33. Tax amend form 0 32. Tax amend form 3 31. Tax amend form 6 31. Tax amend form 0 30. Tax amend form 4 29. Tax amend form 8 65 35. Tax amend form 8 35. Tax amend form 0 34. Tax amend form 2 33. Tax amend form 5 32. Tax amend form 7 32. Tax amend form 0 31. Tax amend form 4 30. Tax amend form 7 30. Tax amend form 0 29. Tax amend form 4 66 35. Tax amend form 6 34. Tax amend form 8 34. Tax amend form 0 33. Tax amend form 3 32. Tax amend form 5 31. Tax amend form 8 31. Tax amend form 1 30. Tax amend form 4 29. Tax amend form 8 29. Tax amend form 1 67 35. Tax amend form 5 34. Tax amend form 7 33. Tax amend form 9 33. Tax amend form 1 32. Tax amend form 3 31. Tax amend form 6 30. Tax amend form 9 30. Tax amend form 2 29. Tax amend form 5 28. Tax amend form 8 68 35. Tax amend form 3 34. Tax amend form 5 33. Tax amend form 7 32. Tax amend form 9 32. Tax amend form 1 31. Tax amend form 4 30. Tax amend form 7 29. Tax amend form 9 29. Tax amend form 2 28. Tax amend form 6 69 35. Tax amend form 2 34. Tax amend form 4 33. Tax amend form 6 32. Tax amend form 8 32. Tax amend form 0 31. Tax amend form 2 30. Tax amend form 5 29. Tax amend form 7 29. Tax amend form 0 28. Tax amend form 3 70 35. Tax amend form 1 34. Tax amend form 3 33. Tax amend form 4 32. Tax amend form 6 31. Tax amend form 8 31. Tax amend form 1 30. Tax amend form 3 29. Tax amend form 5 28. Tax amend form 8 28. Tax amend form 1 71 35. Tax amend form 0 34. Tax amend form 2 33. Tax amend form 3 32. Tax amend form 5 31. Tax amend form 7 30. Tax amend form 9 30. Tax amend form 1 29. Tax amend form 4 28. Tax amend form 6 27. Tax amend form 9 72 34. Tax amend form 9 34. Tax amend form 1 33. Tax amend form 2 32. Tax amend form 4 31. Tax amend form 6 30. Tax amend form 8 30. Tax amend form 0 29. Tax amend form 2 28. Tax amend form 4 27. Tax amend form 7 73 34. Tax amend form 8 34. Tax amend form 0 33. Tax amend form 1 32. Tax amend form 3 31. Tax amend form 5 30. Tax amend form 6 29. Tax amend form 8 29. Tax amend form 1 28. Tax amend form 3 27. Tax amend form 5 74 34. Tax amend form 8 33. Tax amend form 9 33. Tax amend form 0 32. Tax amend form 2 31. Tax amend form 4 30. Tax amend form 5 29. Tax amend form 7 28. Tax amend form 9 28. Tax amend form 1 27. Tax amend form 4 75 34. Tax amend form 7 33. Tax amend form 8 33. Tax amend form 0 32. Tax amend form 1 31. Tax amend form 3 30. Tax amend form 4 29. Tax amend form 6 28. Tax amend form 8 28. Tax amend form 0 27. Tax amend form 2 76 34. Tax amend form 6 33. Tax amend form 8 32. Tax amend form 9 32. Tax amend form 0 31. Tax amend form 2 30. Tax amend form 3 29. Tax amend form 5 28. Tax amend form 7 27. Tax amend form 9 27. Tax amend form 1 77 34. Tax amend form 6 33. Tax amend form 7 32. Tax amend form 8 32. Tax amend form 0 31. Tax amend form 1 30. Tax amend form 3 29. Tax amend form 4 28. Tax amend form 6 27. Tax amend form 8 27. Tax amend form 0 78 34. Tax amend form 5 33. Tax amend form 6 32. Tax amend form 8 31. Tax amend form 9 31. Tax amend form 0 30. Tax amend form 2 29. Tax amend form 3 28. Tax amend form 5 27. Tax amend form 7 26. Tax amend form 9 79 34. Tax amend form 5 33. Tax amend form 6 32. Tax amend form 7 31. Tax amend form 8 31. Tax amend form 0 30. Tax amend form 1 29. Tax amend form 3 28. Tax amend form 4 27. Tax amend form 6 26. Tax amend form 8 80 34. Tax amend form 5 33. Tax amend form 6 32. Tax amend form 7 31. Tax amend form 8 30. Tax amend form 9 30. Tax amend form 1 29. Tax amend form 2 28. Tax amend form 4 27. Tax amend form 5 26. Tax amend form 7 81 34. Tax amend form 4 33. Tax amend form 5 32. Tax amend form 6 31. Tax amend form 8 30. Tax amend form 9 30. Tax amend form 0 29. Tax amend form 2 28. Tax amend form 3 27. Tax amend form 5 26. Tax amend form 6 82 34. Tax amend form 4 33. Tax amend form 5 32. Tax amend form 6 31. Tax amend form 7 30. Tax amend form 8 30. Tax amend form 0 29. Tax amend form 1 28. Tax amend form 3 27. Tax amend form 4 26. Tax amend form 6 83 34. Tax amend form 4 33. Tax amend form 5 32. Tax amend form 6 31. Tax amend form 7 30. Tax amend form 8 29. Tax amend form 9 29. Tax amend form 1 28. Tax amend form 2 27. Tax amend form 4 26. Tax amend form 5 84 34. Tax amend form 3 33. Tax amend form 4 32. Tax amend form 5 31. Tax amend form 7 30. Tax amend form 8 29. Tax amend form 9 29. Tax amend form 0 28. Tax amend form 2 27. Tax amend form 3 26. Tax amend form 5 85 34. Tax amend form 3 33. Tax amend form 4 32. Tax amend form 5 31. Tax amend form 6 30. Tax amend form 7 29. Tax amend form 9 29. Tax amend form 0 28. Tax amend form 1 27. Tax amend form 3 26. Tax amend form 4 86 34. Tax amend form 3 33. Tax amend form 4 32. Tax amend form 5 31. Tax amend form 6 30. Tax amend form 7 29. Tax amend form 8 29. Tax amend form 0 28. Tax amend form 1 27. Tax amend form 2 26. Tax amend form 4 87 34. Tax amend form 3 33. Tax amend form 4 32. Tax amend form 5 31. Tax amend form 6 30. Tax amend form 7 29. Tax amend form 8 28. Tax amend form 9 28. Tax amend form 1 27. Tax amend form 2 26. Tax amend form 4 88 34. Tax amend form 3 33. Tax amend form 4 32. Tax amend form 5 31. Tax amend form 6 30. Tax amend form 7 29. Tax amend form 8 28. Tax amend form 9 28. Tax amend form 0 27. Tax amend form 2 26. Tax amend form 3 89 34. Tax amend form 3 33. Tax amend form 3 32. Tax amend form 4 31. Tax amend form 5 30. Tax amend form 7 29. Tax amend form 8 28. Tax amend form 9 28. Tax amend form 0 27. Tax amend form 2 26. Tax amend form 3 90 34. Tax amend form 2 33. Tax amend form 3 32. Tax amend form 4 31. Tax amend form 5 30. Tax amend form 6 29. Tax amend form 8 28. Tax amend form 9 28. Tax amend form 0 27. Tax amend form 1 26. Tax amend form 3 91 34. Tax amend form 2 33. Tax amend form 3 32. Tax amend form 4 31. Tax amend form 5 30. Tax amend form 6 29. Tax amend form 7 28. Tax amend form 9 28. Tax amend form 0 27. Tax amend form 1 26. Tax amend form 3 92 34. Tax amend form 2 33. Tax amend form 3 32. Tax amend form 4 31. Tax amend form 5 30. Tax amend form 6 29. Tax amend form 7 28. Tax amend form 8 28. Tax amend form 0 27. Tax amend form 1 26. Tax amend form 2 93 34. Tax amend form 2 33. Tax amend form 3 32. Tax amend form 4 31. Tax amend form 5 30. Tax amend form 6 29. Tax amend form 7 28. Tax amend form 8 28. Tax amend form 0 27. Tax amend form 1 26. Tax amend form 2 94 34. Tax amend form 2 33. Tax amend form 3 32. Tax amend form 4 31. Tax amend form 5 30. Tax amend form 6 29. Tax amend form 7 28. Tax amend form 8 27. Tax amend form 9 27. Tax amend form 1 26. Tax amend form 2 95 34. Tax amend form 2 33. Tax amend form 3 32. Tax amend form 4 31. Tax amend form 5 30. Tax amend form 6 29. Tax amend form 7 28. Tax amend form 8 27. Tax amend form 9 27. Tax amend form 1 26. Tax amend form 2 96 34. Tax amend form 2 33. Tax amend form 3 32. Tax amend form 4 31. Tax amend form 5 30. Tax amend form 6 29. Tax amend form 7 28. Tax amend form 8 27. Tax amend form 9 27. Tax amend form 0 26. Tax amend form 2 Appendix C. Tax amend form (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. Tax amend form 2 33. Tax amend form 3 32. Tax amend form 4 31. Tax amend form 5 30. Tax amend form 6 29. Tax amend form 7 28. Tax amend form 8 27. Tax amend form 9 27. Tax amend form 0 26. Tax amend form 2 98 34. Tax amend form 2 33. Tax amend form 3 32. Tax amend form 4 31. Tax amend form 5 30. Tax amend form 6 29. Tax amend form 7 28. Tax amend form 8 27. Tax amend form 9 27. Tax amend form 0 26. Tax amend form 2 99 34. Tax amend form 2 33. Tax amend form 3 32. Tax amend form 4 31. Tax amend form 5 30. Tax amend form 6 29. Tax amend form 7 28. Tax amend form 8 27. Tax amend form 9 27. Tax amend form 0 26. Tax amend form 2 100 34. Tax amend form 2 33. Tax amend form 3 32. Tax amend form 4 31. Tax amend form 5 30. Tax amend form 6 29. Tax amend form 7 28. Tax amend form 8 27. Tax amend form 9 27. Tax amend form 0 26. Tax amend form 1 101 34. Tax amend form 2 33. Tax amend form 3 32. Tax amend form 4 31. Tax amend form 5 30. Tax amend form 6 29. Tax amend form 7 28. Tax amend form 8 27. Tax amend form 9 27. Tax amend form 0 26. Tax amend form 1 102 34. Tax amend form 2 33. Tax amend form 3 32. Tax amend form 4 31. Tax amend form 4 30. Tax amend form 5 29. Tax amend form 7 28. Tax amend form 8 27. Tax amend form 9 27. Tax amend form 0 26. Tax amend form 1 103 34. Tax amend form 2 33. Tax amend form 3 32. Tax amend form 4 31. Tax amend form 4 30. Tax amend form 5 29. Tax amend form 7 28. Tax amend form 8 27. Tax amend form 9 27. Tax amend form 0 26. Tax amend form 1 104 34. Tax amend form 2 33. Tax amend form 3 32. Tax amend form 4 31. Tax amend form 4 30. Tax amend form 5 29. Tax amend form 6 28. Tax amend form 8 27. Tax amend form 9 27. Tax amend form 0 26. Tax amend form 1 105 34. Tax amend form 2 33. Tax amend form 3 32. Tax amend form 3 31. Tax amend form 4 30. Tax amend form 5 29. Tax amend form 6 28. Tax amend form 8 27. Tax amend form 9 27. Tax amend form 0 26. Tax amend form 1 106 34. Tax amend form 2 33. Tax amend form 3 32. Tax amend form 3 31. Tax amend form 4 30. Tax amend form 5 29. Tax amend form 6 28. Tax amend form 8 27. Tax amend form 9 27. Tax amend form 0 26. Tax amend form 1 107 34. Tax amend form 2 33. Tax amend form 3 32. Tax amend form 3 31. Tax amend form 4 30. Tax amend form 5 29. Tax amend form 6 28. Tax amend form 8 27. Tax amend form 9 27. Tax amend form 0 26. Tax amend form 1 108 34. Tax amend form 2 33. Tax amend form 3 32. Tax amend form 3 31. Tax amend form 4 30. Tax amend form 5 29. Tax amend form 6 28. Tax amend form 8 27. Tax amend form 9 27. Tax amend form 0 26. Tax amend form 1 109 34. Tax amend form 2 33. Tax amend form 3 32. Tax amend form 3 31. Tax amend form 4 30. Tax amend form 5 29. Tax amend form 6 28. Tax amend form 7 27. Tax amend form 9 27. Tax amend form 0 26. Tax amend form 1 110 34. Tax amend form 2 33. Tax amend form 3 32. Tax amend form 3 31. Tax amend form 4 30. Tax amend form 5 29. Tax amend form 6 28. Tax amend form 7 27. Tax amend form 9 27. Tax amend form 0 26. Tax amend form 1 111 34. Tax amend form 2 33. Tax amend form 3 32. Tax amend form 3 31. Tax amend form 4 30. Tax amend form 5 29. Tax amend form 6 28. Tax amend form 7 27. Tax amend form 9 27. Tax amend form 0 26. Tax amend form 1 112 34. Tax amend form 2 33. Tax amend form 3 32. Tax amend form 3 31. Tax amend form 4 30. Tax amend form 5 29. Tax amend form 6 28. Tax amend form 7 27. Tax amend form 9 27. Tax amend form 0 26. Tax amend form 1 113 34. Tax amend form 2 33. Tax amend form 3 32. Tax amend form 3 31. Tax amend form 4 30. Tax amend form 5 29. Tax amend form 6 28. Tax amend form 7 27. Tax amend form 9 27. Tax amend form 0 26. Tax amend form 1 114 34. Tax amend form 2 33. Tax amend form 3 32. Tax amend form 3 31. Tax amend form 4 30. Tax amend form 5 29. Tax amend form 6 28. Tax amend form 7 27. Tax amend form 9 27. Tax amend form 0 26. Tax amend form 1 115+ 34. Tax amend form 2 33. Tax amend form 3 32. Tax amend form 3 31. Tax amend form 4 30. Tax amend form 5 29. Tax amend form 6 28. Tax amend form 7 27. Tax amend form 9 27. Tax amend form 0 26. Tax amend form 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. Tax amend form 9 30. Tax amend form 4 30. Tax amend form 0 29. Tax amend form 6 29. Tax amend form 2 28. Tax amend form 8 28. Tax amend form 5 28. Tax amend form 2 27. Tax amend form 9 27. Tax amend form 6 61 30. Tax amend form 4 29. Tax amend form 9 29. Tax amend form 5 29. Tax amend form 0 28. Tax amend form 6 28. Tax amend form 3 27. Tax amend form 9 27. Tax amend form 6 27. Tax amend form 3 27. Tax amend form 0 62 30. Tax amend form 0 29. Tax amend form 5 29. Tax amend form 0 28. Tax amend form 5 28. Tax amend form 1 27. Tax amend form 7 27. Tax amend form 3 27. Tax amend form 0 26. Tax amend form 7 26. Tax amend form 4 63 29. Tax amend form 6 29. Tax amend form 0 28. Tax amend form 5 28. Tax amend form 1 27. Tax amend form 6 27. Tax amend form 2 26. Tax amend form 8 26. Tax amend form 4 26. Tax amend form 1 25. Tax amend form 7 64 29. Tax amend form 2 28. Tax amend form 6 28. Tax amend form 1 27. Tax amend form 6 27. Tax amend form 1 26. Tax amend form 7 26. Tax amend form 3 25. Tax amend form 9 25. Tax amend form 5 25. Tax amend form 2 65 28. Tax amend form 8 28. Tax amend form 3 27. Tax amend form 7 27. Tax amend form 2 26. Tax amend form 7 26. Tax amend form 2 25. Tax amend form 8 25. Tax amend form 4 25. Tax amend form 0 24. Tax amend form 6 66 28. Tax amend form 5 27. Tax amend form 9 27. Tax amend form 3 26. Tax amend form 8 26. Tax amend form 3 25. Tax amend form 8 25. Tax amend form 3 24. Tax amend form 9 24. Tax amend form 5 24. Tax amend form 1 67 28. Tax amend form 2 27. Tax amend form 6 27. Tax amend form 0 26. Tax amend form 4 25. Tax amend form 9 25. Tax amend form 4 24. Tax amend form 9 24. Tax amend form 4 24. Tax amend form 0 23. Tax amend form 6 68 27. Tax amend form 9 27. Tax amend form 3 26. Tax amend form 7 26. Tax amend form 1 25. Tax amend form 5 25. Tax amend form 0 24. Tax amend form 5 24. Tax amend form 0 23. Tax amend form 5 23. Tax amend form 1 69 27. Tax amend form 6 27. Tax amend form 0 26. Tax amend form 4 25. Tax amend form 7 25. Tax amend form 2 24. Tax amend form 6 24. Tax amend form 1 23. Tax amend form 6 23. Tax amend form 1 22. Tax amend form 6 70 27. Tax amend form 4 26. Tax amend form 7 26. Tax amend form 1 25. Tax amend form 4 24. Tax amend form 8 24. Tax amend form 3 23. Tax amend form 7 23. Tax amend form 2 22. Tax amend form 7 22. Tax amend form 2 71 27. Tax amend form 2 26. Tax amend form 5 25. Tax amend form 8 25. Tax amend form 2 24. Tax amend form 5 23. Tax amend form 9 23. Tax amend form 4 22. Tax amend form 8 22. Tax amend form 3 21. Tax amend form 8 72 27. Tax amend form 0 26. Tax amend form 3 25. Tax amend form 6 24. Tax amend form 9 24. Tax amend form 3 23. Tax amend form 7 23. Tax amend form 1 22. Tax amend form 5 22. Tax amend form 0 21. Tax amend form 4 73 26. Tax amend form 8 26. Tax amend form 1 25. Tax amend form 4 24. Tax amend form 7 24. Tax amend form 0 23. Tax amend form 4 22. Tax amend form 8 22. Tax amend form 2 21. Tax amend form 6 21. Tax amend form 1 74 26. Tax amend form 6 25. Tax amend form 9 25. Tax amend form 2 24. Tax amend form 5 23. Tax amend form 8 23. Tax amend form 1 22. Tax amend form 5 21. Tax amend form 9 21. Tax amend form 3 20. Tax amend form 8 75 26. Tax amend form 5 25. Tax amend form 7 25. Tax amend form 0 24. Tax amend form 3 23. Tax amend form 6 22. Tax amend form 9 22. Tax amend form 3 21. Tax amend form 6 21. Tax amend form 0 20. Tax amend form 5 Appendix C. Tax amend form (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. Tax amend form 3 25. Tax amend form 6 24. Tax amend form 8 24. Tax amend form 1 23. Tax amend form 4 22. Tax amend form 7 22. Tax amend form 0 21. Tax amend form 4 20. Tax amend form 8 20. Tax amend form 2 77 26. Tax amend form 2 25. Tax amend form 4 24. Tax amend form 7 23. Tax amend form 9 23. Tax amend form 2 22. Tax amend form 5 21. Tax amend form 8 21. Tax amend form 2 20. Tax amend form 6 19. Tax amend form 9 78 26. Tax amend form 1 25. Tax amend form 3 24. Tax amend form 6 23. Tax amend form 8 23. Tax amend form 1 22. Tax amend form 4 21. Tax amend form 7 21. Tax amend form 0 20. Tax amend form 3 19. Tax amend form 7 79 26. Tax amend form 0 25. Tax amend form 2 24. Tax amend form 4 23. Tax amend form 7 22. Tax amend form 9 22. Tax amend form 2 21. Tax amend form 5 20. Tax amend form 8 20. Tax amend form 1 19. Tax amend form 5 80 25. Tax amend form 9 25. Tax amend form 1 24. Tax amend form 3 23. Tax amend form 6 22. Tax amend form 8 22. Tax amend form 1 21. Tax amend form 3 20. Tax amend form 6 20. Tax amend form 0 19. Tax amend form 3 81 25. Tax amend form 8 25. Tax amend form 0 24. Tax amend form 2 23. Tax amend form 4 22. Tax amend form 7 21. Tax amend form 9 21. Tax amend form 2 20. Tax amend form 5 19. Tax amend form 8 19. Tax amend form 1 82 25. Tax amend form 8 24. Tax amend form 9 24. Tax amend form 1 23. Tax amend form 4 22. Tax amend form 6 21. Tax amend form 8 21. Tax amend form 1 20. Tax amend form 4 19. Tax amend form 7 19. Tax amend form 0 83 25. Tax amend form 7 24. Tax amend form 9 24. Tax amend form 1 23. Tax amend form 3 22. Tax amend form 5 21. Tax amend form 7 21. Tax amend form 0 20. Tax amend form 2 19. Tax amend form 5 18. Tax amend form 8 84 25. Tax amend form 6 24. Tax amend form 8 24. Tax amend form 0 23. Tax amend form 2 22. Tax amend form 4 21. Tax amend form 6 20. Tax amend form 9 20. Tax amend form 1 19. Tax amend form 4 18. Tax amend form 7 85 25. Tax amend form 6 24. Tax amend form 8 23. Tax amend form 9 23. Tax amend form 1 22. Tax amend form 3 21. Tax amend form 6 20. Tax amend form 8 20. Tax amend form 1 19. Tax amend form 3 18. Tax amend form 6 86 25. Tax amend form 5 24. Tax amend form 7 23. Tax amend form 9 23. Tax amend form 1 22. Tax amend form 3 21. Tax amend form 5 20. Tax amend form 7 20. Tax amend form 0 19. Tax amend form 2 18. Tax amend form 5 87 25. Tax amend form 5 24. Tax amend form 7 23. Tax amend form 8 23. Tax amend form 0 22. Tax amend form 2 21. Tax amend form 4 20. Tax amend form 7 19. Tax amend form 9 19. Tax amend form 2 18. Tax amend form 4 88 25. Tax amend form 5 24. Tax amend form 6 23. Tax amend form 8 23. Tax amend form 0 22. Tax amend form 2 21. Tax amend form 4 20. Tax amend form 6 19. Tax amend form 8 19. Tax amend form 1 18. Tax amend form 3 89 25. Tax amend form 4 24. Tax amend form 6 23. Tax amend form 8 22. Tax amend form 9 22. Tax amend form 1 21. Tax amend form 3 20. Tax amend form 5 19. Tax amend form 8 19. Tax amend form 0 18. Tax amend form 3 90 25. Tax amend form 4 24. Tax amend form 6 23. Tax amend form 7 22. Tax amend form 9 22. Tax amend form 1 21. Tax amend form 3 20. Tax amend form 5 19. Tax amend form 7 19. Tax amend form 0 18. Tax amend form 2 91 25. Tax amend form 4 24. Tax amend form 5 23. Tax amend form 7 22. Tax amend form 9 22. Tax amend form 1 21. Tax amend form 3 20. Tax amend form 5 19. Tax amend form 7 18. Tax amend form 9 18. Tax amend form 2 92 25. Tax amend form 4 24. Tax amend form 5 23. Tax amend form 7 22. Tax amend form 9 22. Tax amend form 0 21. Tax amend form 2 20. Tax amend form 4 19. Tax amend form 6 18. Tax amend form 9 18. Tax amend form 1 93 25. Tax amend form 4 24. Tax amend form 5 23. Tax amend form 7 22. Tax amend form 8 22. Tax amend form 0 21. Tax amend form 2 20. Tax amend form 4 19. Tax amend form 6 18. Tax amend form 8 18. Tax amend form 1 94 25. Tax amend form 3 24. Tax amend form 5 23. Tax amend form 6 22. Tax amend form 8 22. Tax amend form 0 21. Tax amend form 2 20. Tax amend form 4 19. Tax amend form 6 18. Tax amend form 8 18. Tax amend form 0 95 25. Tax amend form 3 24. Tax amend form 5 23. Tax amend form 6 22. Tax amend form 8 22. Tax amend form 0 21. Tax amend form 1 20. Tax amend form 3 19. Tax amend form 6 18. Tax amend form 8 18. Tax amend form 0 96 25. Tax amend form 3 24. Tax amend form 5 23. Tax amend form 6 22. Tax amend form 8 21. Tax amend form 9 21. Tax amend form 1 20. Tax amend form 3 19. Tax amend form 5 18. Tax amend form 8 18. Tax amend form 0 97 25. Tax amend form 3 24. Tax amend form 5 23. Tax amend form 6 22. Tax amend form 8 21. Tax amend form 9 21. Tax amend form 1 20. Tax amend form 3 19. Tax amend form 5 18. Tax amend form 7 18. Tax amend form 0 98 25. Tax amend form 3 24. Tax amend form 4 23. Tax amend form 6 22. Tax amend form 8 21. Tax amend form 9 21. Tax amend form 1 20. Tax amend form 3 19. Tax amend form 5 18. Tax amend form 7 17. Tax amend form 9 99 25. Tax amend form 3 24. Tax amend form 4 23. Tax amend form 6 22. Tax amend form 7 21. Tax amend form 9 21. Tax amend form 1 20. Tax amend form 3 19. Tax amend form 5 18. Tax amend form 7 17. Tax amend form 9 100 25. Tax amend form 3 24. Tax amend form 4 23. Tax amend form 6 22. Tax amend form 7 21. Tax amend form 9 21. Tax amend form 1 20. Tax amend form 3 19. Tax amend form 5 18. Tax amend form 7 17. Tax amend form 9 101 25. Tax amend form 3 24. Tax amend form 4 23. Tax amend form 6 22. Tax amend form 7 21. Tax amend form 9 21. Tax amend form 1 20. Tax amend form 2 19. Tax amend form 4 18. Tax amend form 7 17. Tax amend form 9 102 25. Tax amend form 3 24. Tax amend form 4 23. Tax amend form 6 22. Tax amend form 7 21. Tax amend form 9 21. Tax amend form 1 20. Tax amend form 2 19. Tax amend form 4 18. Tax amend form 6 17. Tax amend form 9 103 25. Tax amend form 3 24. Tax amend form 4 23. Tax amend form 6 22. Tax amend form 7 21. Tax amend form 9 21. Tax amend form 0 20. Tax amend form 2 19. Tax amend form 4 18. Tax amend form 6 17. Tax amend form 9 104 25. Tax amend form 3 24. Tax amend form 4 23. Tax amend form 5 22. Tax amend form 7 21. Tax amend form 9 21. Tax amend form 0 20. Tax amend form 2 19. Tax amend form 4 18. Tax amend form 6 17. Tax amend form 8 105 25. Tax amend form 3 24. Tax amend form 4 23. Tax amend form 5 22. Tax amend form 7 21. Tax amend form 9 21. Tax amend form 0 20. Tax amend form 2 19. Tax amend form 4 18. Tax amend form 6 17. Tax amend form 8 106 25. Tax amend form 3 24. Tax amend form 4 23. Tax amend form 5 22. Tax amend form 7 21. Tax amend form 9 21. Tax amend form 0 20. Tax amend form 2 19. Tax amend form 4 18. Tax amend form 6 17. Tax amend form 8 107 25. Tax amend form 2 24. Tax amend form 4 23. Tax amend form 5 22. Tax amend form 7 21. Tax amend form 8 21. Tax amend form 0 20. Tax amend form 2 19. Tax amend form 4 18. Tax amend form 6 17. Tax amend form 8 108 25. Tax amend form 2 24. Tax amend form 4 23. Tax amend form 5 22. Tax amend form 7 21. Tax amend form 8 21. Tax amend form 0 20. Tax amend form 2 19. Tax amend form 4 18. Tax amend form 6 17. Tax amend form 8 109 25. Tax amend form 2 24. Tax amend form 4 23. Tax amend form 5 22. Tax amend form 7 21. Tax amend form 8 21. Tax amend form 0 20. Tax amend form 2 19. Tax amend form 4 18. Tax amend form 6 17. Tax amend form 8 110 25. Tax amend form 2 24. Tax amend form 4 23. Tax amend form 5 22. Tax amend form 7 21. Tax amend form 8 21. Tax amend form 0 20. Tax amend form 2 19. Tax amend form 4 18. Tax amend form 6 17. Tax amend form 8 111 25. Tax amend form 2 24. Tax amend form 4 23. Tax amend form 5 22. Tax amend form 7 21. Tax amend form 8 21. Tax amend form 0 20. Tax amend form 2 19. Tax amend form 4 18. Tax amend form 6 17. Tax amend form 8 112 25. Tax amend form 2 24. Tax amend form 4 23. Tax amend form 5 22. Tax amend form 7 21. Tax amend form 8 21. Tax amend form 0 20. Tax amend form 2 19. Tax amend form 4 18. Tax amend form 6 17. Tax amend form 8 113 25. Tax amend form 2 24. Tax amend form 4 23. Tax amend form 5 22. Tax amend form 7 21. Tax amend form 8 21. Tax amend form 0 20. Tax amend form 2 19. Tax amend form 4 18. Tax amend form 6 17. Tax amend form 8 114 25. Tax amend form 2 24. Tax amend form 4 23. Tax amend form 5 22. Tax amend form 7 21. Tax amend form 8 21. Tax amend form 0 20. Tax amend form 2 19. Tax amend form 4 18. Tax amend form 6 17. Tax amend form 8 115+ 25. Tax amend form 2 24. Tax amend form 4 23. Tax amend form 5 22. Tax amend form 7 21. Tax amend form 8 21. Tax amend form 0 20. Tax amend form 2 19. Tax amend form 4 18. Tax amend form 6 17. Tax amend form 8 Appendix C. Tax amend form (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. Tax amend form 8 21. Tax amend form 3 20. Tax amend form 9 20. Tax amend form 6 20. Tax amend form 2 19. Tax amend form 9 19. Tax amend form 6 19. Tax amend form 4 19. Tax amend form 1 18. Tax amend form 9 71 21. Tax amend form 3 20. Tax amend form 9 20. Tax amend form 5 20. Tax amend form 1 19. Tax amend form 7 19. Tax amend form 4 19. Tax amend form 1 18. Tax amend form 8 18. Tax amend form 5 18. Tax amend form 3 72 20. Tax amend form 9 20. Tax amend form 5 20. Tax amend form 0 19. Tax amend form 6 19. Tax amend form 3 18. Tax amend form 9 18. Tax amend form 6 18. Tax amend form 3 18. Tax amend form 0 17. Tax amend form 7 73 20. Tax amend form 6 20. Tax amend form 1 19. Tax amend form 6 19. Tax amend form 2 18. Tax amend form 8 18. Tax amend form 4 18. Tax amend form 1 17. Tax amend form 8 17. Tax amend form 5 17. Tax amend form 2 74 20. Tax amend form 2 19. Tax amend form 7 19. Tax amend form 3 18. Tax amend form 8 18. Tax amend form 4 18. Tax amend form 0 17. Tax amend form 6 17. Tax amend form 3 17. Tax amend form 0 16. Tax amend form 7 75 19. Tax amend form 9 19. Tax amend form 4 18. Tax amend form 9 18. Tax amend form 4 18. Tax amend form 0 17. Tax amend form 6 17. Tax amend form 2 16. Tax amend form 8 16. Tax amend form 5 16. Tax amend form 2 76 19. Tax amend form 6 19. Tax amend form 1 18. Tax amend form 6 18. Tax amend form 1 17. Tax amend form 6 17. Tax amend form 2 16. Tax amend form 8 16. Tax amend form 4 16. Tax amend form 0 15. Tax amend form 7 77 19. Tax amend form 4 18. Tax amend form 8 18. Tax amend form 3 17. Tax amend form 8 17. Tax amend form 3 16. Tax amend form 8 16. Tax amend form 4 16. Tax amend form 0 15. Tax amend form 6 15. Tax amend form 3 78 19. Tax amend form 1 18. Tax amend form 5 18. Tax amend form 0 17. Tax amend form 5 17. Tax amend form 0 16. Tax amend form 5 16. Tax amend form 0 15. Tax amend form 6 15. Tax amend form 2 14. Tax amend form 9 79 18. Tax amend form 9 18. Tax amend form 3 17. Tax amend form 7 17. Tax amend form 2 16. Tax amend form 7 16. Tax amend form 2 15. Tax amend form 7 15. Tax amend form 3 14. Tax amend form 9 14. Tax amend form 5 80 18. Tax amend form 7 18. Tax amend form 1 17. Tax amend form 5 16. Tax amend form 9 16. Tax amend form 4 15. Tax amend form 9 15. Tax amend form 4 15. Tax amend form 0 14. Tax amend form 5 14. Tax amend form 1 81 18. Tax amend form 5 17. Tax amend form 9 17. Tax amend form 3 16. Tax amend form 7 16. Tax amend form 2 15. Tax amend form 6 15. Tax amend form 1 14. Tax amend form 7 14. Tax amend form 2 13. Tax amend form 8 82 18. Tax amend form 3 17. Tax amend form 7 17. Tax amend form 1 16. Tax amend form 5 15. Tax amend form 9 15. Tax amend form 4 14. Tax amend form 9 14. Tax amend form 4 13. Tax amend form 9 13. Tax amend form 5 83 18. Tax amend form 2 17. Tax amend form 5 16. Tax amend form 9 16. Tax amend form 3 15. Tax amend form 7 15. Tax amend form 2 14. Tax amend form 7 14. Tax amend form 2 13. Tax amend form 7 13. Tax amend form 2 84 18. Tax amend form 0 17. Tax amend form 4 16. Tax amend form 7 16. Tax amend form 1 15. Tax amend form 5 15. Tax amend form 0 14. Tax amend form 4 13. Tax amend form 9 13. Tax amend form 4 13. Tax amend form 0 85 17. Tax amend form 9 17. Tax amend form 3 16. Tax amend form 6 16. Tax amend form 0 15. Tax amend form 4 14. Tax amend form 8 14. Tax amend form 3 13. Tax amend form 7 13. Tax amend form 2 12. Tax amend form 8 86 17. Tax amend form 8 17. Tax amend form 1 16. Tax amend form 5 15. Tax amend form 8 15. Tax amend form 2 14. Tax amend form 6 14. Tax amend form 1 13. Tax amend form 5 13. Tax amend form 0 12. Tax amend form 5 87 17. Tax amend form 7 17. Tax amend form 0 16. Tax amend form 4 15. Tax amend form 7 15. Tax amend form 1 14. Tax amend form 5 13. Tax amend form 9 13. Tax amend form 4 12. Tax amend form 9 12. Tax amend form 4 88 17. Tax amend form 6 16. Tax amend form 9 16. Tax amend form 3 15. Tax amend form 6 15. Tax amend form 0 14. Tax amend form 4 13. Tax amend form 8 13. Tax amend form 2 12. Tax amend form 7 12. Tax amend form 2 89 17. Tax amend form 6 16. Tax amend form 9 16. Tax amend form 2 15. Tax amend form 5 14. Tax amend form 9 14. Tax amend form 3 13. Tax amend form 7 13. Tax amend form 1 12. Tax amend form 6 12. Tax amend form 0 90 17. Tax amend form 5 16. Tax amend form 8 16. Tax amend form 1 15. Tax amend form 4 14. Tax amend form 8 14. Tax amend form 2 13. Tax amend form 6 13. Tax amend form 0 12. Tax amend form 4 11. Tax amend form 9 91 17. Tax amend form 4 16. Tax amend form 7 16. Tax amend form 0 15. Tax amend form 4 14. Tax amend form 7 14. Tax amend form 1 13. Tax amend form 5 12. Tax amend form 9 12. Tax amend form 3 11. Tax amend form 8 92 17. Tax amend form 4 16. Tax amend form 7 16. Tax amend form 0 15. Tax amend form 3 14. Tax amend form 6 14. Tax amend form 0 13. Tax amend form 4 12. Tax amend form 8 12. Tax amend form 2 11. Tax amend form 7 93 17. Tax amend form 3 16. Tax amend form 6 15. Tax amend form 9 15. Tax amend form 2 14. Tax amend form 6 13. Tax amend form 9 13. Tax amend form 3 12. Tax amend form 7 12. Tax amend form 1 11. Tax amend form 6 94 17. Tax amend form 3 16. Tax amend form 6 15. Tax amend form 9 15. Tax amend form 2 14. Tax amend form 5 13. Tax amend form 9 13. Tax amend form 2 12. Tax amend form 6 12. Tax amend form 0 11. Tax amend form 5 95 17. Tax amend form 3 16. Tax amend form 5 15. Tax amend form 8 15. Tax amend form 1 14. Tax amend form 5 13. Tax amend form 8 13. Tax amend form 2 12. Tax amend form 6 12. Tax amend form 0 11. Tax amend form 4 96 17. Tax amend form 2 16. Tax amend form 5 15. Tax amend form 8 15. Tax amend form 1 14. Tax amend form 4 13. Tax amend form 8 13. Tax amend form 1 12. Tax amend form 5 11. Tax amend form 9 11. Tax amend form 3 97 17. Tax amend form 2 16. Tax amend form 5 15. Tax amend form 8 15. Tax amend form 1 14. Tax amend form 4 13. Tax amend form 7 13. Tax amend form 1 12. Tax amend form 5 11. Tax amend form 9 11. Tax amend form 3 98 17. Tax amend form 2 16. Tax amend form 4 15. Tax amend form 7 15. Tax amend form 0 14. Tax amend form 3 13. Tax amend form 7 13. Tax amend form 0 12. Tax amend form 4 11. Tax amend form 8 11. Tax amend form 2 99 17. Tax amend form 2 16. Tax amend form 4 15. Tax amend form 7 15. Tax amend form 0 14. Tax amend form 3 13. Tax amend form 6 13. Tax amend form 0 12. Tax amend form 4 11. Tax amend form 8 11. Tax amend form 2 100 17. Tax amend form 1 16. Tax amend form 4 15. Tax amend form 7 15. Tax amend form 0 14. Tax amend form 3 13. Tax amend form 6 12. Tax amend form 9 12. Tax amend form 3 11. Tax amend form 7 11. Tax amend form 1 101 17. Tax amend form 1 16. Tax amend form 4 15. Tax amend form 6 14. Tax amend form 9 14. Tax amend form 2 13. Tax amend form 6 12. Tax amend form 9 12. Tax amend form 3 11. Tax amend form 7 11. Tax amend form 1 102 17. Tax amend form 1 16. Tax amend form 4 15. Tax amend form 6 14. Tax amend form 9 14. Tax amend form 2 13. Tax amend form 5 12. Tax amend form 9 12. Tax amend form 2 11. Tax amend form 6 11. Tax amend form 0 103 17. Tax amend form 1 16. Tax amend form 3 15. Tax amend form 6 14. Tax amend form 9 14. Tax amend form 2 13. Tax amend form 5 12. Tax amend form 9 12. Tax amend form 2 11. Tax amend form 6 11. Tax amend form 0 104 17. Tax amend form 1 16. Tax amend form 3 15. Tax amend form 6 14. Tax amend form 9 14. Tax amend form 2 13. Tax amend form 5 12. Tax amend form 8 12. Tax amend form 2 11. Tax amend form 6 11. Tax amend form 0 105 17. Tax amend form 1 16. Tax amend form 3 15. Tax amend form 6 14. Tax amend form 9 14. Tax amend form 2 13. Tax amend form 5 12. Tax amend form 8 12. Tax amend form 2 11. Tax amend form 5 10. Tax amend form 9 106 17. Tax amend form 1 16. Tax amend form 3 15. Tax amend form 6 14. Tax amend form 8 14. Tax amend form 1 13. Tax amend form 5 12. Tax amend form 8 12. Tax amend form 2 11. Tax amend form 5 10. Tax amend form 9 107 17. Tax amend form 0 16. Tax amend form 3 15. Tax amend form 6 14. Tax amend form 8 14. Tax amend form 1 13. Tax amend form 4 12. Tax amend form 8 12. Tax amend form 1 11. Tax amend form 5 10. Tax amend form 9 108 17. Tax amend form 0 16. Tax amend form 3 15. Tax amend form 5 14. Tax amend form 8 14. Tax amend form 1 13. Tax amend form 4 12. Tax amend form 8 12. Tax amend form 1 11. Tax amend form 5 10. Tax amend form 9 109 17. Tax amend form 0 16. Tax amend form 3 15. Tax amend form 5 14. Tax amend form 8 14. Tax amend form 1 13. Tax amend form 4 12. Tax amend form 8 12. Tax amend form 1 11. Tax amend form 5 10. Tax amend form 9 Appendix C. Tax amend form (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. Tax amend form 0 16. Tax amend form 3 15. Tax amend form 5 14. Tax amend form 8 14. Tax amend form 1 13. Tax amend form 4 12. Tax amend form 7 12. Tax amend form 1 11. Tax amend form 5 10. Tax amend form 9 111 17. Tax amend form 0 16. Tax amend form 3 15. Tax amend form 5 14. Tax amend form 8 14. Tax amend form 1 13. Tax amend form 4 12. Tax amend form 7 12. Tax amend form 1 11. Tax amend form 5 10. Tax amend form 8 112 17. Tax amend form 0 16. Tax amend form 3 15. Tax amend form 5 14. Tax amend form 8 14. Tax amend form 1 13. Tax amend form 4 12. Tax amend form 7 12. Tax amend form 1 11. Tax amend form 5 10. Tax amend form 8 113 17. Tax amend form 0 16. Tax amend form 3 15. Tax amend form 5 14. Tax amend form 8 14. Tax amend form 1 13. Tax amend form 4 12. Tax amend form 7 12. Tax amend form 1 11. Tax amend form 4 10. Tax amend form 8 114 17. Tax amend form 0 16. Tax amend form 3 15. Tax amend form 5 14. Tax amend form 8 14. Tax amend form 1 13. Tax amend form 4 12. Tax amend form 7 12. Tax amend form 1 11. Tax amend form 4 10. Tax amend form 8 115+ 17. Tax amend form 0 16. Tax amend form 3 15. Tax amend form 5 14. Tax amend form 8 14. Tax amend form 1 13. Tax amend form 4 12. Tax amend form 7 12. Tax amend form 1 11. Tax amend form 4 10. Tax amend form 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. Tax amend form 8 13. Tax amend form 4 13. Tax amend form 1 12. Tax amend form 8 12. Tax amend form 6 12. Tax amend form 3 12. Tax amend form 1 11. Tax amend form 9 11. Tax amend form 7 11. Tax amend form 5 81 13. Tax amend form 4 13. Tax amend form 1 12. Tax amend form 7 12. Tax amend form 4 12. Tax amend form 2 11. Tax amend form 9 11. Tax amend form 7 11. Tax amend form 4 11. Tax amend form 3 11. Tax amend form 1 82 13. Tax amend form 1 12. Tax amend form 7 12. Tax amend form 4 12. Tax amend form 1 11. Tax amend form 8 11. Tax amend form 5 11. Tax amend form 3 11. Tax amend form 0 10. Tax amend form 8 10. Tax amend form 6 83 12. Tax amend form 8 12. Tax amend form 4 12. Tax amend form 1 11. Tax amend form 7 11. Tax amend form 4 11. Tax amend form 1 10. Tax amend form 9 10. Tax amend form 6 10. Tax amend form 4 10. Tax amend form 2 84 12. Tax amend form 6 12. Tax amend form 2 11. Tax amend form 8 11. Tax amend form 4 11. Tax amend form 1 10. Tax amend form 8 10. Tax amend form 5 10. Tax amend form 3 10. Tax amend form 1 9. Tax amend form 9 85 12. Tax amend form 3 11. Tax amend form 9 11. Tax amend form 5 11. Tax amend form 1 10. Tax amend form 8 10. Tax amend form 5 10. Tax amend form 2 9. Tax amend form 9 9. Tax amend form 7 9. Tax amend form 5 86 12. Tax amend form 1 11. Tax amend form 7 11. Tax amend form 3 10. Tax amend form 9 10. Tax amend form 5 10. Tax amend form 2 9. Tax amend form 9 9. Tax amend form 6 9. Tax amend form 4 9. Tax amend form 2 87 11. Tax amend form 9 11. Tax amend form 4 11. Tax amend form 0 10. Tax amend form 6 10. Tax amend form 3 9. Tax amend form 9 9. Tax amend form 6 9. Tax amend form 4 9. Tax amend form 1 8. Tax amend form 9 88 11. Tax amend form 7 11. Tax amend form 3 10. Tax amend form 8 10. Tax amend form 4 10. Tax amend form 1 9. Tax amend form 7 9. Tax amend form 4 9. Tax amend form 1 8. Tax amend form 8 8. Tax amend form 6 89 11. Tax amend form 5 11. Tax amend form 1 10. Tax amend form 6 10. Tax amend form 2 9. Tax amend form 9 9. Tax amend form 5 9. Tax amend form 2 8. Tax amend form 9 8. Tax amend form 6 8. Tax amend form 3 90 11. Tax amend form 4 10. Tax amend form 9 10. Tax amend form 5 10. Tax amend form 1 9. Tax amend form 7 9. Tax amend form 3 9. Tax amend form 0 8. Tax amend form 6 8. Tax amend form 3 8. Tax amend form 1 91 11. Tax amend form 3 10. Tax amend form 8 10. Tax amend form 3 9. Tax amend form 9 9. Tax amend form 5 9. Tax amend form 1 8. Tax amend form 8 8. Tax amend form 4 8. Tax amend form 1 7. Tax amend form 9 92 11. Tax amend form 2 10. Tax amend form 7 10. Tax amend form 2 9. Tax amend form 8 9. Tax amend form 3 9. Tax amend form 0 8. Tax amend form 6 8. Tax amend form 3 8. Tax amend form 0 7. Tax amend form 7 93 11. Tax amend form 1 10. Tax amend form 6 10. Tax amend form 1 9. Tax amend form 6 9. Tax amend form 2 8. Tax amend form 8 8. Tax amend form 5 8. Tax amend form 1 7. Tax amend form 8 7. Tax amend form 5 94 11. Tax amend form 0 10. Tax amend form 5 10. Tax amend form 0 9. Tax amend form 5 9. Tax amend form 1 8. Tax amend form 7 8. Tax amend form 3 8. Tax amend form 0 7. Tax amend form 6 7. Tax amend form 3 95 10. Tax amend form 9 10. Tax amend form 4 9. Tax amend form 9 9. Tax amend form 4 9. Tax amend form 0 8. Tax amend form 6 8. Tax amend form 2 7. Tax amend form 8 7. Tax amend form 5 7. Tax amend form 2 96 10. Tax amend form 8 10. Tax amend form 3 9. Tax amend form 8 9. Tax amend form 3 8. Tax amend form 9 8. Tax amend form 5 8. Tax amend form 1 7. Tax amend form 7 7. Tax amend form 4 7. Tax amend form 1 97 10. Tax amend form 7 10. Tax amend form 2 9. Tax amend form 7 9. Tax amend form 2 8. Tax amend form 8 8. Tax amend form 4 8. Tax amend form 0 7. Tax amend form 6 7. Tax amend form 3 6. Tax amend form 9 98 10. Tax amend form 7 10. Tax amend form 1 9. Tax amend form 6 9. Tax amend form 2 8. Tax amend form 7 8. Tax amend form 3 7. Tax amend form 9 7. Tax amend form 5 7. Tax amend form 1 6. Tax amend form 8 99 10. Tax amend form 6 10. Tax amend form 1 9. Tax amend form 6 9. Tax amend form 1 8. Tax amend form 6 8. Tax amend form 2 7. Tax amend form 8 7. Tax amend form 4 7. Tax amend form 0 6. Tax amend form 7 100 10. Tax amend form 6 10. Tax amend form 0 9. Tax amend form 5 9. Tax amend form 0 8. Tax amend form 5 8. Tax amend form 1 7. Tax amend form 7 7. Tax amend form 3 6. Tax amend form 9 6. Tax amend form 6 101 10. Tax amend form 5 10. Tax amend form 0 9. Tax amend form 4 9. Tax amend form 0 8. Tax amend form 5 8. Tax amend form 0 7. Tax amend form 6 7. Tax amend form 2 6. Tax amend form 9 6. Tax amend form 5 102 10. Tax amend form 5 9. Tax amend form 9 9. Tax amend form 4 8. Tax amend form 9 8. Tax amend form 4 8. Tax amend form 0 7. Tax amend form 5 7. Tax amend form 1 6. Tax amend form 8 6. Tax amend form 4 103 10. Tax amend form 4 9. Tax amend form 9 9. Tax amend form 4 8. Tax amend form 8 8. Tax amend form 4 7. Tax amend form 9 7. Tax amend form 5 7. Tax amend form 1 6. Tax amend form 7 6. Tax amend form 3 104 10. Tax amend form 4 9. Tax amend form 8 9. Tax amend form 3 8. Tax amend form 8 8. Tax amend form 3 7. Tax amend form 9 7. Tax amend form 4 7. Tax amend form 0 6. Tax amend form 6 6. Tax amend form 3 105 10. Tax amend form 4 9. Tax amend form 8 9. Tax amend form 3 8. Tax amend form 8 8. Tax amend form 3 7. Tax amend form 8 7. Tax amend form 4 7. Tax amend form 0 6. Tax amend form 6 6. Tax amend form 2 106 10. Tax amend form 3 9. Tax amend form 8 9. Tax amend form 2 8. Tax amend form 7 8. Tax amend form 2 7. Tax amend form 8 7. Tax amend form 3 6. Tax amend form 9 6. Tax amend form 5 6. Tax amend form 2 107 10. Tax amend form 3 9. Tax amend form 8 9. Tax amend form 2 8. Tax amend form 7 8. Tax amend form 2 7. Tax amend form 7 7. Tax amend form 3 6. Tax amend form 9 6. Tax amend form 5 6. Tax amend form 1 108 10. Tax amend form 3 9. Tax amend form 7 9. Tax amend form 2 8. Tax amend form 7 8. Tax amend form 2 7. Tax amend form 7 7. Tax amend form 3 6. Tax amend form 8 6. Tax amend form 4 6. Tax amend form 1 109 10. Tax amend form 3 9. Tax amend form 7 9. Tax amend form 2 8. Tax amend form 7 8. Tax amend form 2 7. Tax amend form 7 7. Tax amend form 2 6. Tax amend form 8 6. Tax amend form 4 6. Tax amend form 0 110 10. Tax amend form 3 9. Tax amend form 7 9. Tax amend form 2 8. Tax amend form 6 8. Tax amend form 1 7. Tax amend form 7 7. Tax amend form 2 6. Tax amend form 8 6. Tax amend form 4 6. Tax amend form 0 111 10. Tax amend form 3 9. Tax amend form 7 9. Tax amend form 1 8. Tax amend form 6 8. Tax amend form 1 7. Tax amend form 6 7. Tax amend form 2 6. Tax amend form 8 6. Tax amend form 3 6. Tax amend form 0 112 10. Tax amend form 2 9. Tax amend form 7 9. Tax amend form 1 8. Tax amend form 6 8. Tax amend form 1 7. Tax amend form 6 7. Tax amend form 2 6. Tax amend form 7 6. Tax amend form 3 5. Tax amend form 9 113 10. Tax amend form 2 9. Tax amend form 7 9. Tax amend form 1 8. Tax amend form 6 8. Tax amend form 1 7. Tax amend form 6 7. Tax amend form 2 6. Tax amend form 7 6. Tax amend form 3 5. Tax amend form 9 114 10. Tax amend form 2 9. Tax amend form 7 9. Tax amend form 1 8. Tax amend form 6 8. Tax amend form 1 7. Tax amend form 6 7. Tax amend form 1 6. Tax amend form 7 6. Tax amend form 3 5. Tax amend form 9 115+ 10. Tax amend form 2 9. Tax amend form 7 9. Tax amend form 1 8. Tax amend form 6 8. Tax amend form 1 7. Tax amend form 6 7. Tax amend form 1 6. Tax amend form 7 6. Tax amend form 3 5. Tax amend form 9 Appendix C. Tax amend form (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. Tax amend form 8 7. Tax amend form 6 7. Tax amend form 4 7. Tax amend form 2 7. Tax amend form 1 6. Tax amend form 9 6. Tax amend form 8 6. Tax amend form 6 6. Tax amend form 5 6. Tax amend form 4 91 7. Tax amend form 6 7. Tax amend form 4 7. Tax amend form 2 7. Tax amend form 0 6. Tax amend form 8 6. Tax amend form 7 6. Tax amend form 5 6. Tax amend form 4 6. Tax amend form 3 6. Tax amend form 1 92 7. Tax amend form 4 7. Tax amend form 2 7. Tax amend form 0 6. Tax amend form 8 6. Tax amend form 6 6. Tax amend form 4 6. Tax amend form 3 6. Tax amend form 1 6. Tax amend form 0 5. Tax amend form 9 93 7. Tax amend form 2 7. Tax amend form 0 6. Tax amend form 8 6. Tax amend form 6 6. Tax amend form 4 6. Tax amend form 2 6. Tax amend form 1 5. Tax amend form 9 5. Tax amend form 8 5. Tax amend form 6 94 7. Tax amend form 1 6. Tax amend form 8 6. Tax amend form 6 6. Tax amend form 4 6. Tax amend form 2 6. Tax amend form 0 5. Tax amend form 9 5. Tax amend form 7 5. Tax amend form 6 5. Tax amend form 4 95 6. Tax amend form 9 6. Tax amend form 7 6. Tax amend form 4 6. Tax amend form 2 6. Tax amend form 0 5. Tax amend form 8 5. Tax amend form 7 5. Tax amend form 5 5. Tax amend form 4 5. Tax amend form 2 96 6. Tax amend form 8 6. Tax amend form 5 6. Tax amend form 3 6. Tax amend form 1 5. Tax amend form 9 5. Tax amend form 7 5. Tax amend form 5 5. Tax amend form 3 5. Tax amend form 2 5. Tax amend form 0 97 6. Tax amend form 6 6. Tax amend form 4 6. Tax amend form 1 5. Tax amend form 9 5. Tax amend form 7 5. Tax amend form 5 5. Tax amend form 3 5. Tax amend form 2 5. Tax amend form 0 4. Tax amend form 9 98 6. Tax amend form 5 6. Tax amend form 3 6. Tax amend form 0 5. Tax amend form 8 5. Tax amend form 6 5. Tax amend form 4 5. Tax amend form 2 5. Tax amend form 0 4. Tax amend form 8 4. Tax amend form 7 99 6. Tax amend form 4 6. Tax amend form 1 5. Tax amend form 9 5. Tax amend form 6 5. Tax amend form 4 5. Tax amend form 2 5. Tax amend form 0 4. Tax amend form 9 4. Tax amend form 7 4. Tax amend form 5 100 6. Tax amend form 3 6. Tax amend form 0 5. Tax amend form 8 5. Tax amend form 5 5. Tax amend form 3 5. Tax amend form 1 4. Tax amend form 9 4. Tax amend form 7 4. Tax amend form 5 4. Tax amend form 4 101 6. Tax amend form 2 5. Tax amend form 9 5. Tax amend form 6 5. Tax amend form 4 5. Tax amend form 2 5. Tax amend form 0 4. Tax amend form 8 4. Tax amend form 6 4. Tax amend form 4 4. Tax amend form 2 102 6. Tax amend form 1 5. Tax amend form 8 5. Tax amend form 5 5. Tax amend form 3 5. Tax amend form 1 4. Tax amend form 8 4. Tax amend form 6 4. Tax amend form 4 4. Tax amend form 3 4. Tax amend form 1 103 6. Tax amend form 0 5. Tax amend form 7 5. Tax amend form 4 5. Tax amend form 2 5. Tax amend form 0 4. Tax amend form 7 4. Tax amend form 5 4. Tax amend form 3 4. Tax amend form 1 4. Tax amend form 0 104 5. Tax amend form 9 5. Tax amend form 6 5. Tax amend form 4 5. Tax amend form 1 4. Tax amend form 9 4. Tax amend form 6 4. Tax amend form 4 4. Tax amend form 2 4. Tax amend form 0 3. Tax amend form 8 105 5. Tax amend form 9 5. Tax amend form 6 5. Tax amend form 3 5. Tax amend form 0 4. Tax amend form 8 4. Tax amend form 5 4. Tax amend form 3 4. Tax amend form 1 3. Tax amend form 9 3. Tax amend form 7 106 5. Tax amend form 8 5. Tax amend form 5 5. Tax amend form 2 4. Tax amend form 9 4. Tax amend form 7 4. Tax amend form 5 4. Tax amend form 2 4. Tax amend form 0 3. Tax amend form 8 3. Tax amend form 6 107 5. Tax amend form 8 5. Tax amend form 4 5. Tax amend form 1 4. Tax amend form 9 4. Tax amend form 6 4. Tax amend form 4 4. Tax amend form 2 3. Tax amend form 9 3. Tax amend form 7 3. Tax amend form 5 108 5. Tax amend form 7 5. Tax amend form 4 5. Tax amend form 1 4. Tax amend form 8 4. Tax amend form 6 4. Tax amend form 3 4. Tax amend form 1 3. Tax amend form 9 3. Tax amend form 7 3. Tax amend form 5 109 5. Tax amend form 7 5. Tax amend form 3 5. Tax amend form 0 4. Tax amend form 8 4. Tax amend form 5 4. Tax amend form 3 4. Tax amend form 0 3. Tax amend form 8 3. Tax amend form 6 3. Tax amend form 4 110 5. Tax amend form 6 5. Tax amend form 3 5. Tax amend form 0 4. Tax amend form 7 4. Tax amend form 5 4. Tax amend form 2 4. Tax amend form 0 3. Tax amend form 8 3. Tax amend form 5 3. Tax amend form 3 111 5. Tax amend form 6 5. Tax amend form 3 5. Tax amend form 0 4. Tax amend form 7 4. Tax amend form 4 4. Tax amend form 2 3. Tax amend form 9 3. Tax amend form 7 3. Tax amend form 5 3. Tax amend form 3 112 5. Tax amend form 6 5. Tax amend form 3 4. Tax amend form 9 4. Tax amend form 7 4. Tax amend form 4 4. Tax amend form 1 3. Tax amend form 9 3. Tax amend form 7 3. Tax amend form 5 3. Tax amend form 2 113 5. Tax amend form 6 5. Tax amend form 2 4. Tax amend form 9 4. Tax amend form 6 4. Tax amend form 4 4. Tax amend form 1 3. Tax amend form 9 3. Tax amend form 6 3. Tax amend form 4 3. Tax amend form 2 114 5. Tax amend form 6 5. Tax amend form 2 4. Tax amend form 9 4. Tax amend form 6 4. Tax amend form 3 4. Tax amend form 1 3. Tax amend form 9 3. Tax amend form 6 3. Tax amend form 4 3. Tax amend form 2 115+ 5. Tax amend form 5 5. Tax amend form 2 4. Tax amend form 9 4. Tax amend form 6 4. Tax amend form 3 4. Tax amend form 1 3. Tax amend form 8 3. Tax amend form 6 3. Tax amend form 4 3. Tax amend form 1 Appendix C. Tax amend form (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. Tax amend form 2 4. Tax amend form 1 3. Tax amend form 9 3. Tax amend form 8 3. Tax amend form 7 3. Tax amend form 5 3. Tax amend form 4 3. Tax amend form 3 3. Tax amend form 3 3. Tax amend form 2 101 4. Tax amend form 1 3. Tax amend form 9 3. Tax amend form 7 3. Tax amend form 6 3. Tax amend form 5 3. Tax amend form 4 3. Tax amend form 2 3. Tax amend form 1 3. Tax amend form 1 3. Tax amend form 0 102 3. Tax amend form 9 3. Tax amend form 7 3. Tax amend form 6 3. Tax amend form 4 3. Tax amend form 3 3. Tax amend form 2 3. Tax amend form 1 3. Tax amend form 0 2. Tax amend form 9 2. Tax amend form 8 103 3. Tax amend form 8 3. Tax amend form 6 3. Tax amend form 4 3. Tax amend form 3 3. Tax amend form 2 3. Tax amend form 0 2. Tax amend form 9 2. Tax amend form 8 2. Tax amend form 7 2. Tax amend form 6 104 3. Tax amend form 7 3. Tax amend form 5 3. Tax amend form 3 3. Tax amend form 2 3. Tax amend form 0 2. Tax amend form 9 2. Tax amend form 7 2. Tax amend form 6 2. Tax amend form 5 2. Tax amend form 4 105 3. Tax amend form 5 3. Tax amend form 4 3. Tax amend form 2 3. Tax amend form 0 2. Tax amend form 9 2. Tax amend form 7 2. Tax amend form 6 2. Tax amend form 5 2. Tax amend form 4 2. Tax amend form 3 106 3. Tax amend form 4 3. Tax amend form 2 3. Tax amend form 1 2. Tax amend form 9 2. Tax amend form 7 2. Tax amend form 6 2. Tax amend form 4 2. Tax amend form 3 2. Tax amend form 2 2. Tax amend form 1 107 3. Tax amend form 3 3. Tax amend form 1 3. Tax amend form 0 2. Tax amend form 8 2. Tax amend form 6 2. Tax amend form 5 2. Tax amend form 3 2. Tax amend form 2 2. Tax amend form 1 2. Tax amend form 0 108 3. Tax amend form 3 3. Tax amend form 1 2. Tax amend form 9 2. Tax amend form 7 2. Tax amend form 5 2. Tax amend form 4 2. Tax amend form 2 2. Tax amend form 1 1. Tax amend form 9 1. Tax amend form 8 109 3. Tax amend form 2 3. Tax amend form 0 2. Tax amend form 8 2. Tax amend form 6 2. Tax amend form 4 2. Tax amend form 3 2. Tax amend form 1 2. Tax amend form 0 1. Tax amend form 8 1. Tax amend form 7 110 3. Tax amend form 1 2. Tax amend form 9 2. Tax amend form 7 2. Tax amend form 5 2. Tax amend form 3 2. Tax amend form 2 2. Tax amend form 0 1. Tax amend form 9 1. Tax amend form 7 1. Tax amend form 6 111 3. Tax amend form 1 2. Tax amend form 9 2. Tax amend form 7 2. Tax amend form 5 2. Tax amend form 3 2. Tax amend form 1 1. Tax amend form 9 1. Tax amend form 8 1. Tax amend form 6 1. Tax amend form 5 112 3. Tax amend form 0 2. Tax amend form 8 2. Tax amend form 6 2. Tax amend form 4 2. Tax amend form 2 2. Tax amend form 0 1. Tax amend form 9 1. Tax amend form 7 1. Tax amend form 5 1. Tax amend form 4 113 3. Tax amend form 0 2. Tax amend form 8 2. Tax amend form 6 2. Tax amend form 4 2. Tax amend form 2 2. Tax amend form 0 1. Tax amend form 8 1. Tax amend form 6 1. Tax amend form 5 1. Tax amend form 3 114 3. Tax amend form 0 2. Tax amend form 7 2. Tax amend form 5 2. Tax amend form 3 2. Tax amend form 1 1. Tax amend form 9 1. Tax amend form 8 1. Tax amend form 6 1. Tax amend form 4 1. Tax amend form 3 115+ 2. Tax amend form 9 2. Tax amend form 7 2. Tax amend form 5 2. Tax amend form 3 2. Tax amend form 1 1. Tax amend form 9 1. Tax amend form 7 1. Tax amend form 5 1. Tax amend form 4 1. Tax amend form 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. Tax amend form 5 1. Tax amend form 4 1. Tax amend form 3 1. Tax amend form 2 1. Tax amend form 1 1. Tax amend form 1         111 1. Tax amend form 4 1. Tax amend form 2 1. Tax amend form 1 1. Tax amend form 1 1. Tax amend form 0 1. Tax amend form 0         112 1. Tax amend form 3 1. Tax amend form 1 1. Tax amend form 0 1. Tax amend form 0 1. Tax amend form 0 1. Tax amend form 0         113 1. Tax amend form 2 1. Tax amend form 1 1. Tax amend form 0 1. Tax amend form 0 1. Tax amend form 0 1. Tax amend form 0         114 1. Tax amend form 1 1. Tax amend form 0 1. Tax amend form 0 1. Tax amend form 0 1. Tax amend form 0 1. Tax amend form 0         115+ 1. Tax amend form 1 1. Tax amend form 0 1. Tax amend form 0 1. Tax amend form 0 1. Tax amend form 0 1. Tax amend form 0         Appendix C. Tax amend form 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. Tax amend form 4 93 9. Tax amend form 6 71 26. Tax amend form 5 94 9. Tax amend form 1 72 25. Tax amend form 6 95 8. Tax amend form 6 73 24. Tax amend form 7 96 8. Tax amend form 1 74 23. Tax amend form 8 97 7. Tax amend form 6 75 22. Tax amend form 9 98 7. Tax amend form 1 76 22. Tax amend form 0 99 6. Tax amend form 7 77 21. Tax amend form 2 100 6. Tax amend form 3 78 20. Tax amend form 3 101 5. Tax amend form 9 79 19. Tax amend form 5 102 5. Tax amend form 5 80 18. Tax amend form 7 103 5. Tax amend form 2 81 17. Tax amend form 9 104 4. Tax amend form 9 82 17. Tax amend form 1 105 4. Tax amend form 5 83 16. Tax amend form 3 106 4. Tax amend form 2 84 15. Tax amend form 5 107 3. Tax amend form 9 85 14. Tax amend form 8 108 3. Tax amend form 7 86 14. Tax amend form 1 109 3. Tax amend form 4 87 13. Tax amend form 4 110 3. Tax amend form 1 88 12. Tax amend form 7 111 2. Tax amend form 9 89 12. Tax amend form 0 112 2. Tax amend form 6 90 11. Tax amend form 4 113 2. Tax amend form 4 91 10. Tax amend form 8 114 2. Tax amend form 1 92 10. Tax amend form 2 115 and over 1. 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Page Last Reviewed or Updated: 28-Mar-2014

The Tax Amend Form

Tax amend form Index A Accrual foreign taxes, adjustments, You may have to post a bond. Tax amend form Accrual method of accounting, Accrual method of accounting. Tax amend form Allocation Carryback/carryover between spouses, Allocations Between Spouses Foreign losses, Foreign Losses Foreign taxes, Allocation of Foreign Taxes U. Tax amend form S. Tax amend form losses, U. Tax amend form S. Tax amend form Losses Alternative minimum tax, Reminders Amended return, Claim for Refund American Samoa, resident of, Possession Exclusion Assistance (see Tax help) B Bankruptcy, effect of, Effect of bankruptcy or insolvency. Tax amend form Beneficiary, Partner or S corporation shareholder. Tax amend form Bond, income tax, You may have to post a bond. Tax amend form Boycotting countries, Taxes From International Boycott Operations C Capital gains and losses, Capital Gains and Losses Carryback and carryover, Carrybacks and carryovers. Tax amend form Allocations between spouses, Allocations Between Spouses Claim for refund, Time Limit on Tax Assessment Joint return, Married Couples Joint return–deduction year, Joint Return Filed in a Deduction Year Taxes all credited or deducted, Claim for Refund Time limit on tax assessment, Time Limit on Tax Assessment Choice to take credit or deduction Changing your choice, Making or Changing Your Choice Choice applied to all qualified foreign taxes, Choice Applies to All Qualified Foreign Taxes Claim for refund, Claim for Refund Classes of gross income, Classes of gross income. Tax amend form Compensation for labor or personal services, Determining the Source of Compensation for Labor or Personal Services Geographical basis, Geographical basis. Tax amend form Comprehensive example, Comprehensive Example — Filled-In Form 1116 Controlled foreign corporation shareholder, Controlled foreign corporation shareholder. Tax amend form , Income from controlled foreign corporations. Tax amend form Covered asset acquisition, Covered Asset Acquisition Credit How to claim, How To Claim the Credit How to figure, How To Figure the Credit Limit on, Limit on the Credit Credit for taxes paid or accrued, Credit for Taxes Paid or Accrued D Deduction for foreign taxes that are not income taxes, Foreign taxes that are not income taxes. Tax amend form Distributions Lump-sum, Lump-Sum Distribution Dividends Taxes on, Taxes Imposed on Certain Dividends Dual-capacity taxpayers, Dual-capacity taxpayers. Tax amend form E Economic benefits, Specific economic benefit. Tax amend form Examples Comprehensive, Comprehensive Example — Filled-In Form 1116 Simple, Simple Example — Filled-In Form 1116 Excess limit, Carryback and Carryover Exchange rates, Foreign Currency and Exchange Rates Excluded income Foreign earned, Foreign Earned Income and Housing Exclusions Taxes on, Taxes on Excluded Income Exemption from foreign tax credit limit, Exemption from foreign tax credit limit. Tax amend form Export financing interest, Export financing interest. Tax amend form Extraterritorial income, Extraterritorial Income Exclusion F Financial services income, Financial services income. Tax amend form Foreign corporation–U. Tax amend form S. Tax amend form shareholders, filing requirements, Taxes of U. Tax amend form S. Tax amend form Persons Controlling Foreign Corporations and Partnerships Foreign country, Foreign country. Tax amend form Foreign currency and exchange rates, Foreign Currency and Exchange Rates Foreign income, translating, Translating foreign currency into U. Tax amend form S. Tax amend form dollars. Tax amend form Foreign losses Allocation of, Foreign Losses Recapture of, Recapture of Prior Year Overall Foreign Loss Accounts Foreign mineral income, taxes on, Taxes on Foreign Mineral Income Foreign oil and gas extraction income, taxes on, Taxes on Combined Foreign Oil and Gas Income Foreign partnerships–U. Tax amend form S. Tax amend form partners, filing requirement, Taxes of U. Tax amend form S. Tax amend form Persons Controlling Foreign Corporations and Partnerships Foreign tax refund, Foreign tax refund. Tax amend form , Foreign tax refund. Tax amend form Foreign tax(es) Allocation to income categories, Allocation of Foreign Taxes For which you cannot take a credit, Foreign Taxes for Which You Cannot Take a Credit Imposed on foreign refund, Foreign tax imposed on foreign refund. Tax amend form Qualifying for credit, What Foreign Taxes Qualify for the Credit? Redetermination, Foreign Tax Redetermination Refund, Foreign tax imposed on foreign refund. Tax amend form Form 1040X, Claim for Refund 1116, Form 1116, Simple Example — Filled-In Form 1116, Comprehensive Example — Filled-In Form 1116 5471, Taxes of U. Tax amend form S. Tax amend form Persons Controlling Foreign Corporations and Partnerships 5713, Form 5713 required. Tax amend form 8833, Report required. Tax amend form 8865, Taxes of U. Tax amend form S. Tax amend form Persons Controlling Foreign Corporations and Partnerships 8873, Extraterritorial Income Exclusion Free tax services, Free help with your tax return. Tax amend form Functional currency, Translating foreign currency into U. Tax amend form S. Tax amend form dollars. Tax amend form G General category income, separate limit, General Category Income H Help (see Tax help) High-taxed income, High-taxed income. Tax amend form I Income from sources in U. Tax amend form S. Tax amend form possessions, Determining the source of income from U. Tax amend form S. Tax amend form possessions. Tax amend form Income re-sourced by treaty, separate limit, Certain Income Re-Sourced By Treaty Income tax, Income Tax Income tax bond, You may have to post a bond. Tax amend form Interest, Penalties and interest. Tax amend form Interest expense, apportioning, Interest expense. Tax amend form International boycott, Taxes From International Boycott Operations Itemized deduction, Taxes for Which You Can Only Take an Itemized Deduction J Joint return Carryback and carryover, Married Couples Credit based on foreign tax of both spouses, Joint return. Tax amend form Filed in a deduction year, Joint Return Filed in a Deduction Year L Levy, Income Tax Limit on credit, Limit on the Credit Losses, foreign, Foreign Losses Allocation of, Foreign Losses Recapture of, Recapture of Prior Year Overall Foreign Loss Accounts Losses, U. Tax amend form S. Tax amend form , U. Tax amend form S. Tax amend form Losses Allocation of, U. Tax amend form S. Tax amend form Losses Lump-sum distributions, Lump-Sum Distribution M Making or changing your choice, Making or Changing Your Choice Married couples Carryback and carryover, Married Couples Joint return, Joint return. Tax amend form Mineral income, foreign,, Taxes on Foreign Mineral Income Mutual fund distributions, Mutual fund shareholder. Tax amend form , Passive income. Tax amend form Mutual fund shareholder, Mutual fund shareholder. Tax amend form N Nonresident aliens, Nonresident Aliens Notice to the IRS of change in tax, Notice to the Internal Revenue Service (IRS) of Redetermination O Overall foreign loss, Overall foreign loss. Tax amend form P Partner, Partner or S corporation shareholder. Tax amend form , Partnership distributive share. Tax amend form , Foreign Taxes From a Partnership or an S Corporation Passive category income, Passive Category Income Penalties, Failure-to-notify penalty. Tax amend form , Penalties and interest. Tax amend form Failure to file Form 5471, 8865, Penalty for not filing Form 5471 or Form 8865. Tax amend form Failure to file Form 5713, Penalty for failure to file. Tax amend form Failure to notify, foreign tax change, Failure-to-notify penalty. Tax amend form Failure to report treaty information, Report required. Tax amend form Pension, employment, and disability fund payments, Pension, unemployment, and disability fund payments. Tax amend form Personal property, sales or exchanges of, Determining the Source of Income From the Sales or Exchanges of Certain Personal Property Possession exclusion, Possession Exclusion Publications (see Tax help) Purchase or sale of oil or gas, taxes in connection with, Taxes in Connection With the Purchase or Sale of Oil or Gas Q Qualified business unit, Translating foreign currency into U. Tax amend form S. Tax amend form dollars. Tax amend form Qualified dividends, Capital Gains and Losses R Rate of exchange, Rate of exchange for foreign taxes paid. Tax amend form Recapture of foreign losses, Recapture of Prior Year Overall Foreign Loss Accounts Records to keep, Records To Keep Redetermination of foreign tax, Foreign Tax Redetermination Refund claims, time limit, Time Limit on Refund Claims Refund, foreign tax, Foreign tax refund. Tax amend form Reporting requirements (international boycott), Reporting requirements. Tax amend form Resident aliens, Resident Aliens S S corporation shareholder, Partner or S corporation shareholder. Tax amend form , Foreign Taxes From a Partnership or an S Corporation Sanctioned countries, Taxes Imposed By Sanctioned Countries (Section 901(j) Income) Section 901(j) income, Section 901(j) Income Section 901(j) sanctioned income, Taxes Imposed By Sanctioned Countries (Section 901(j) Income) Separate limit income, Separate Limit Income General category income, General Category Income Income re-sourced by treaty, Certain Income Re-Sourced By Treaty Lump-sum distribution, Lump-Sum Distribution Passive category income, Passive Category Income Section 901(j) income, Section 901(j) Income Shareholder, Mutual fund shareholder. Tax amend form Simple example, Simple Example — Filled-In Form 1116 Soak-up taxes, Soak-up taxes. Tax amend form Social security taxes, Pension, unemployment, and disability fund payments. Tax amend form Source of compensation for labor or personal services Alternative basis, Alternative basis. Tax amend form Multi-year compensation, Multi-year compensation. Tax amend form Time basis, Time basis. Tax amend form Transportation income, Transportation Income State income taxes, State income taxes. Tax amend form Subsidy, Subsidy received. Tax amend form T Tax help, How To Get Tax Help Tax treaties, Tax Treaties Taxable income from sources outside the U. Tax amend form S. Tax amend form , determination of, Determining Taxable Income From Sources Outside the United States Taxes Excluded income, Foreign Earned Income and Housing Exclusions In lieu of income taxes, Taxes in Lieu of Income Taxes On dividends, Taxes Imposed on Certain Dividends Paid or accrued, Credit for Taxes Paid or Accrued Withheld on income or gain, Taxes Withheld on Income or Gain (Other Than Dividends) Taxes related to a foreign tax credit splitting event, Taxes Related to a Foreign Tax Credit Splitting Event Time limit Refund claims, Time Limit on Refund Claims Tax assessment, Time Limit on Tax Assessment Translating foreign currency, Translating foreign currency into U. Tax amend form S. Tax amend form dollars. Tax amend form U U. Tax amend form S. Tax amend form citizens, U. Tax amend form S. Tax amend form Citizens U. Tax amend form S. Tax amend form losses Allocation of, U. Tax amend form S. Tax amend form Losses U. Tax amend form S. Tax amend form possessions, U. Tax amend form S. Tax amend form possessions. Tax amend form Unused foreign tax credits, carryback or carryover, Carrybacks and carryovers. Tax amend form , Carryback and Carryover W Wages, Wages completely excluded. Tax amend form When refunds can be claimed, Time Limit on Refund Claims When tax can be assessed, Time Limit on Tax Assessment Who can take the credit, Who Can Take the Credit? Why choose the credit, Why Choose the Credit? Prev  Up     Home   More Online Publications