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W2 Ez Forms

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W2 Ez Forms

W2 ez forms 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. W2 ez forms Appendix A — Summary Record of Traditional IRA(s) for 2013 and Worksheet for Determining Required Minimum Distributions. W2 ez forms Appendix B — Worksheets you use if you receive social security benefits and are subject to the IRA deduction phaseout rules. W2 ez forms A filled-in example is included. W2 ez forms Worksheet 1, Computation of Modified AGI. W2 ez forms Worksheet 2, Computation of Traditional IRA Deduction for 2013. W2 ez forms Worksheet 3, Computation of Taxable Social Security Benefits. W2 ez forms Comprehensive Example and completed worksheets. W2 ez forms Appendix C — Life Expectancy Tables. W2 ez forms 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. W2 ez forms Table I (Single Life Expectancy). W2 ez forms Table II (Joint Life and Last Survivor Expectancy). W2 ez forms Table III (Uniform Lifetime). W2 ez forms Appendix A. W2 ez forms Summary Record of Traditional IRA(s) for 2013   Name ______________________________________ I was □ covered □ not covered by my employer's retirement plan during the year. W2 ez forms 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. W2 ez forms         2. W2 ez forms         3. W2 ez forms         4. W2 ez forms         5. W2 ez forms         6. W2 ez forms         7. W2 ez forms         8. W2 ez forms         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. W2 ez forms             2. W2 ez forms             3. W2 ez forms             4. W2 ez forms             5. W2 ez forms             6. W2 ez forms             7. W2 ez forms             8. W2 ez forms             Total               Basis of all traditional IRAs for 2013 and earlier years (from Form 8606, line 14) $ Note. W2 ez forms You should keep copies of your income tax return, and Forms W-2, 8606, and 5498. W2 ez forms Appendix A. W2 ez forms (Continued) Worksheet for Determining Required Minimum Distributions 1. W2 ez forms Age 70½ 71½ 72½ 73½ 74½ 2. W2 ez forms Year age was reached           3. W2 ez forms Value of IRA at the close of business on  December 31 of the year immediately prior to the year on line 21           4. W2 ez forms Distribution period from Table III or life expectancy  from Life Expectancy Table I or Table II2           5. W2 ez forms Required distribution (divide line 3 by line 4)3                         1. W2 ez forms Age 75½ 76½ 77½ 78½ 79½ 2. W2 ez forms Year age was reached           3. W2 ez forms Value of IRA at the close of business on  December 31 of the year immediately prior to the year on line 21           4. W2 ez forms Distribution period from Table III or life expectancy from Life Expectancy Table I or Table II2           5. W2 ez forms Required distribution (divide line 3 by line 4)3                         1. W2 ez forms Age 80½ 81½ 82½ 83½ 84½ 2. W2 ez forms Year age was reached           3. W2 ez forms Value of IRA at the close of business on  December 31 of the year immediately prior to the year on line 21           4. W2 ez forms Distribution period from Table III or life expectancy from Life Expectancy Table I or Table II2           5. W2 ez forms Required distribution (divide line 3 by line 4)3                         1. W2 ez forms Age 85½ 86½ 87½ 88½ 89½ 2. W2 ez forms Year age was reached           3. W2 ez forms Value of IRA at the close of business on  December 31 of the year immediately prior to the year on line 21           4. W2 ez forms Distribution period from Table III or life expectancy from Life Expectancy Table I or Table II2           5. W2 ez forms 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. W2 ez forms 2Use the appropriate life expectancy or distribution period for each year and for each IRA. W2 ez forms 3If you have more than one IRA, you must withdraw an amount equal to the total of the required distributions figured for each IRA. W2 ez forms You can, however, withdraw the total from one IRA or from more than one IRA. W2 ez forms Appendix B. W2 ez forms 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. W2 ez forms (See Are You Covered by an Employer Plan? in chapter 1. W2 ez forms )  Use Worksheet 1 to figure your modified adjusted gross income. W2 ez forms This amount is needed in the computation of your IRA deduction, if any, which is figured using Worksheet 2. W2 ez forms   The IRA deduction figured using Worksheet 2 is entered on your tax return. W2 ez forms Worksheet 1 Computation of Modified AGI (For use only by taxpayers who receive social security benefits)   Filing Status — Check only one box:  □ A. W2 ez forms Married filing jointly  □ B. W2 ez forms Single, Head of Household, Qualifying Widow(er), or Married filing separately and  lived apart from your spouse during the entire year  □ C. W2 ez forms Married filing separately and lived with your spouse at any time during the year     1. W2 ez forms 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. W2 ez forms )  1. W2 ez forms   2. W2 ez forms Enter the amount in box 5 of all Forms SSA-1099 and Forms RRB-1099  2. W2 ez forms   3. W2 ez forms Enter one-half of line 2  3. W2 ez forms   4. W2 ez forms Enter the amount of any foreign earned income exclusion, foreign housing exclusion, U. W2 ez forms S. W2 ez forms 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. W2 ez forms   5. W2 ez forms Enter the amount of any tax-exempt interest reported on line 8b of Form 1040 or 1040A  5. W2 ez forms   6. W2 ez forms Add lines 1, 3, 4, and 5  6. W2 ez forms   7. W2 ez forms Enter the amount listed below for your filing status. W2 ez forms $32,000 if you checked box A above. W2 ez forms $25,000 if you checked box B above. W2 ez forms $0 if you checked box C above. W2 ez forms  7. W2 ez forms   8. W2 ez forms Subtract line 7 from line 6. W2 ez forms If zero or less, enter -0- on this line  8. W2 ez forms   9. W2 ez forms If line 8 is zero, skip to line 17, enter -0-, and continue with line 18. W2 ez forms   If line 8 is more than zero, enter the amount listed below for your filing status. W2 ez forms $12,000 if you checked box A above. W2 ez forms $9,000 if you checked box B above. W2 ez forms $0 if you checked box C above  9. W2 ez forms   10. W2 ez forms Subtract line 9 from line 8. W2 ez forms If zero or less, enter -0-  10. W2 ez forms   11. W2 ez forms Enter the smaller of line 8 or line 9  11. W2 ez forms   12. W2 ez forms Enter one-half of line 11  12. W2 ez forms   13. W2 ez forms Enter the smaller of line 3 or line 12  13. W2 ez forms   14. W2 ez forms Multiply line 10 by . W2 ez forms 85. W2 ez forms If line 10 is zero, enter -0-  14. W2 ez forms   15. W2 ez forms Add lines 13 and 14  15. W2 ez forms   16. W2 ez forms Multiply line 2 by . W2 ez forms 85  16. W2 ez forms   17. W2 ez forms Taxable benefits to be included in modified AGI for traditional IRA deduction purposes. W2 ez forms  Enter the smaller of line 15 or line 16  17. W2 ez forms   18. W2 ez forms 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. W2 ez forms   19. W2 ez forms Modified AGI for determining your reduced traditional IRA deduction — add lines 1, 17, and 18. W2 ez forms Enter here and on line 2 of Worksheet 2, next  19. W2 ez forms   Appendix B. W2 ez forms (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 . W2 ez forms . W2 ez forms . W2 ez forms AND your modified AGI is over . W2 ez forms . W2 ez forms . W2 ez forms THEN enter on line 1 below . W2 ez forms . W2 ez forms . W2 ez forms                 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. W2 ez forms Skip this worksheet, proceed to Worksheet 3, and enter your IRA deduction on line 2 of Worksheet 3. W2 ez forms  **If you did not live with your spouse at any time during the year, consider your filing status as single. W2 ez forms  Note. W2 ez forms If you were married and you or your spouse worked and you both contributed to IRAs, figure the deduction for each of you separately. W2 ez forms               1. W2 ez forms Enter the applicable amount from above 1. W2 ez forms   2. W2 ez forms Enter your modified AGI from Worksheet 1, line 19 2. W2 ez forms     Note. W2 ez forms If line 2 is equal to or more than the amount on line 1, stop here; your traditional IRA contributions are not deductible. W2 ez forms Proceed to Worksheet 3. W2 ez forms     3. W2 ez forms Subtract line 2 from line 1 3. W2 ez forms   4. W2 ez forms Multiply line 3 by the percentage below that applies to you. W2 ez forms If the result is not a multiple of $10, round it to the next highest multiple of $10. W2 ez forms (For example, $611. W2 ez forms 40 is rounded to $620. W2 ez forms ) However, if the result is less than $200, enter $200. W2 ez forms       Married filing jointly or qualifying widow(er) and you are covered by an employer plan, multiply line 3 by 27. W2 ez forms 5%  (. W2 ez forms 275) (by 32. W2 ez forms 5% (. W2 ez forms 325) if you are age 50 or older). W2 ez forms All others, multiply line 3 by 55% (. W2 ez forms 55) (by 65% (. W2 ez forms 65) if you are age 50 or older). W2 ez forms 4. W2 ez forms   5. W2 ez forms 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). W2 ez forms 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. W2 ez forms   6. W2 ez forms 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. W2 ez forms   7. W2 ez forms Deduction. W2 ez forms Compare lines 4, 5, and 6. W2 ez forms Enter the smallest amount here (or a smaller amount if you choose). W2 ez forms Enter this amount on the Form 1040 or 1040A line for your IRA. W2 ez forms (If the amount on line 6 is more than the amount on line 7, complete line 8. W2 ez forms ) 7. W2 ez forms   8. W2 ez forms Nondeductible contributions. W2 ez forms Subtract line 7 from line 5 or 6, whichever is smaller. W2 ez forms Enter the result here and on line 1 of your Form 8606, Nondeductible IRAs. W2 ez forms 8. W2 ez forms   Appendix B. W2 ez forms (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. W2 ez forms Married filing jointly                   □ B. W2 ez forms Single, Head of Household, Qualifying Widow(er), or Married filing separately  and lived apart from your spouse during the entire year                   □ C. W2 ez forms Married filing separately and lived with your spouse at any time during the  year             1. W2 ez forms 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. W2 ez forms ) 1. W2 ez forms   2. W2 ez forms Deduction(s) from line 7 of Worksheet(s) 2 2. W2 ez forms   3. W2 ez forms Subtract line 2 from line 1 3. W2 ez forms   4. W2 ez forms Enter amount in box 5 of all Forms SSA-1099 and Forms RRB-1099 4. W2 ez forms   5. W2 ez forms Enter one-half of line 4 5. W2 ez forms   6. W2 ez forms Enter the amount of any foreign earned income exclusion, foreign housing exclusion, exclusion of income from U. W2 ez forms S. W2 ez forms 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. W2 ez forms   7. W2 ez forms Enter the amount of any tax-exempt interest reported on line 8b of Form 1040 or 1040A 7. W2 ez forms   8. W2 ez forms Add lines 3, 5, 6, and 7 8. W2 ez forms   9. W2 ez forms Enter the amount listed below for your filing status. W2 ez forms $32,000 if you checked box A above. W2 ez forms $25,000 if you checked box B above. W2 ez forms $0 if you checked box C above. W2 ez forms 9. W2 ez forms   10. W2 ez forms Subtract line 9 from line 8. W2 ez forms If zero or less, enter -0- on this line. W2 ez forms 10. W2 ez forms   11. W2 ez forms If line 10 is zero, stop here. W2 ez forms None of your social security benefits are taxable. W2 ez forms  If line 10 is more than zero, enter the amount listed below for your filing status. W2 ez forms $12,000 if you checked box A above. W2 ez forms $9,000 if you checked box B above. W2 ez forms $0 if you checked box C above. W2 ez forms 11. W2 ez forms   12. W2 ez forms Subtract line 11 from line 10. W2 ez forms If zero or less, enter -0- 12. W2 ez forms   13. W2 ez forms Enter the smaller of line 10 or line 11 13. W2 ez forms   14. W2 ez forms Enter one-half of line 13 . W2 ez forms 14. W2 ez forms   15. W2 ez forms Enter the smaller of line 5 or line 14 15. W2 ez forms   16. W2 ez forms Multiply line 12 by . W2 ez forms 85. W2 ez forms If line 12 is zero, enter -0- 16. W2 ez forms   17. W2 ez forms Add lines 15 and 16 17. W2 ez forms   18. W2 ez forms Multiply line 4 by . W2 ez forms 85 18. W2 ez forms   19. W2 ez forms Taxable social security benefits. W2 ez forms Enter the smaller of line 17 or line 18 19. W2 ez forms   Appendix B. W2 ez forms (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. W2 ez forms He is 65 years old and had 2013 wages of $89,500. W2 ez forms His wife did not work in 2013. W2 ez forms He also received social security benefits of $12,000 and made a $6,000 contribution to his traditional IRA for the year. W2 ez forms He had no foreign income, no tax-exempt interest, and no adjustments to income on lines 23 through 36 on his Form 1040. W2 ez forms He participated in a section 401(k) retirement plan at work. W2 ez forms  John completes worksheets 1 and 2. W2 ez forms Worksheet 2 shows that his 2013 IRA deduction is $4,980. W2 ez forms 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). W2 ez forms  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. W2 ez forms Worksheet 1 Computation of Modified AGI (For use only by taxpayers who receive social security benefits)   Filing Status — Check only one box:  ☑ A. W2 ez forms Married filing jointly  □ B. W2 ez forms Single, Head of Household, Qualifying Widow(er), or Married filing separately and lived apart from your spouse during the entire year  □ C. W2 ez forms Married filing separately and lived with your spouse at any time during the year     1. W2 ez forms 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. W2 ez forms ) 1. W2 ez forms 89,500 2. W2 ez forms Enter the amount in box 5 of all Forms SSA-1099 and Forms RRB-1099 2. W2 ez forms 12,000 3. W2 ez forms Enter one-half of line 2 3. W2 ez forms 6,000 4. W2 ez forms Enter the amount of any foreign earned income exclusion, foreign housing exclusion, U. W2 ez forms S. W2 ez forms 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. W2 ez forms 0 5. W2 ez forms Enter the amount of any tax-exempt interest reported on line 8b of Form 1040 or 1040A 5. W2 ez forms 0 6. W2 ez forms Add lines 1, 3, 4, and 5 6. W2 ez forms 95,500 7. W2 ez forms Enter the amount listed below for your filing status. W2 ez forms $32,000 if you checked box A above. W2 ez forms $25,000 if you checked box B above. W2 ez forms $0 if you checked box C above. W2 ez forms 7. W2 ez forms 32,000 8. W2 ez forms Subtract line 7 from line 6. W2 ez forms If zero or less, enter -0- on this line 8. W2 ez forms 63,500 9. W2 ez forms If line 8 is zero, skip to line 17, enter -0-, and continue with line 18. W2 ez forms   If line 8 is more than zero, enter the amount listed below for your filing status. W2 ez forms $12,000 if you checked box A above. W2 ez forms $9,000 if you checked box B above. W2 ez forms $0 if you checked box C above 9. W2 ez forms 12,000 10. W2 ez forms Subtract line 9 from line 8. W2 ez forms If zero or less, enter -0- 10. W2 ez forms 51,500 11. W2 ez forms Enter the smaller of line 8 or line 9 11. W2 ez forms 12,000 12. W2 ez forms Enter one-half of line 11 12. W2 ez forms 6,000 13. W2 ez forms Enter the smaller of line 3 or line 12 13. W2 ez forms 6,000 14. W2 ez forms Multiply line 10 by . W2 ez forms 85. W2 ez forms If line 10 is zero, enter -0- 14. W2 ez forms 43,775 15. W2 ez forms Add lines 13 and 14 15. W2 ez forms 49,775 16. W2 ez forms Multiply line 2 by . W2 ez forms 85 16. W2 ez forms 10,200 17. W2 ez forms Taxable benefits to be included in modified AGI for traditional IRA deduction purposes. W2 ez forms  Enter the smaller of line 15 or line 16 17. W2 ez forms 10,200 18. W2 ez forms 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. W2 ez forms 0 19. W2 ez forms Modified AGI for determining your reduced traditional IRA deduction — add lines 1, 17, and 18. W2 ez forms Enter here and on line 2 of Worksheet 2, next 19. W2 ez forms 99,700 Appendix B. W2 ez forms (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 . W2 ez forms . W2 ez forms . W2 ez forms AND your modified AGI is over . W2 ez forms . W2 ez forms . W2 ez forms THEN enter on line 1 below . W2 ez forms . W2 ez forms . W2 ez forms                 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. W2 ez forms Skip this worksheet, proceed to Worksheet 3, and enter your IRA deduction on line 2 of Worksheet 3. W2 ez forms  **If you did not live with your spouse at any time during the year, consider your filing status as single. W2 ez forms  Note. W2 ez forms If you were married and you or your spouse worked and you both contributed to IRAs, figure the deduction for each of you separately. W2 ez forms               1. W2 ez forms Enter the applicable amount from above 1. W2 ez forms 115,000 2. W2 ez forms Enter your modified AGI from Worksheet 1, line 19 2. W2 ez forms 99,700   Note. W2 ez forms If line 2 is equal to or more than the amount on line 1, stop here; your traditional IRA contributions are not deductible. W2 ez forms Proceed to Worksheet 3. W2 ez forms     3. W2 ez forms Subtract line 2 from line 1 3. W2 ez forms 15,300 4. W2 ez forms Multiply line 3 by the percentage below that applies to you. W2 ez forms If the result is not a multiple of $10, round it to the next highest multiple of $10. W2 ez forms (For example, $611. W2 ez forms 40 is rounded to $620. W2 ez forms ) However, if the result is less than $200, enter $200. W2 ez forms       Married filing jointly or qualifying widow(er) and you are covered by an employer plan, multiply line 3 by 27. W2 ez forms 5%  (. W2 ez forms 275) (by 32. W2 ez forms 5% (. W2 ez forms 325) if you are age 50 or older). W2 ez forms All others, multiply line 3 by 55% (. W2 ez forms 55) (by 65% (. W2 ez forms 65) if you are age 50 or older). W2 ez forms 4. W2 ez forms 4,980 5. W2 ez forms 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). W2 ez forms 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. W2 ez forms 89,500 6. W2 ez forms 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. W2 ez forms 6,000 7. W2 ez forms Deduction. W2 ez forms Compare lines 4, 5, and 6. W2 ez forms Enter the smallest amount here (or a smaller amount if you choose). W2 ez forms Enter this amount on the Form 1040 or 1040A line for your IRA. W2 ez forms (If the amount on line 6 is more than the amount on line 7, complete line 8. W2 ez forms ) 7. W2 ez forms 4,980 8. W2 ez forms Nondeductible contributions. W2 ez forms Subtract line 7 from line 5 or 6, whichever is smaller. W2 ez forms Enter the result here and on line 1 of your Form 8606, Nondeductible IRAs. W2 ez forms 8. W2 ez forms 1,020 Appendix B. W2 ez forms (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. W2 ez forms Married filing jointly                   □ B. W2 ez forms Single, Head of Household, Qualifying Widow(er), or Married filing separately  and lived apart from your spouse during the entire year                   □ C. W2 ez forms Married filing separately and lived with your spouse at any time during the  year             1. W2 ez forms 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. W2 ez forms ) 1. W2 ez forms 89,500 2. W2 ez forms Deduction(s) from line 7 of Worksheet(s) 2 2. W2 ez forms 4,980 3. W2 ez forms Subtract line 2 from line 1 3. W2 ez forms 84,520 4. W2 ez forms Enter amount in box 5 of all Forms SSA-1099 and Forms RRB-1099 4. W2 ez forms 12,000 5. W2 ez forms Enter one-half of line 4 5. W2 ez forms 6,000 6. W2 ez forms Enter the amount of any foreign earned income exclusion, foreign housing exclusion, exclusion of income from U. W2 ez forms S. W2 ez forms 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. W2 ez forms 0 7. W2 ez forms Enter the amount of any tax-exempt interest reported on line 8b of Form 1040 or 1040A 7. W2 ez forms 0 8. W2 ez forms Add lines 3, 5, 6, and 7 8. W2 ez forms 90,520 9. W2 ez forms Enter the amount listed below for your filing status. W2 ez forms $32,000 if you checked box A above. W2 ez forms $25,000 if you checked box B above. W2 ez forms $0 if you checked box C above. W2 ez forms 9. W2 ez forms 32,000 10. W2 ez forms Subtract line 9 from line 8. W2 ez forms If zero or less, enter -0- on this line. W2 ez forms 10. W2 ez forms 58,520 11. W2 ez forms If line 10 is zero, stop here. W2 ez forms None of your social security benefits are taxable. W2 ez forms  If line 10 is more than zero, enter the amount listed below for your filing status. W2 ez forms $12,000 if you checked box A above. W2 ez forms $9,000 if you checked box B above. W2 ez forms $0 if you checked box C above. W2 ez forms 11. W2 ez forms 12,000 12. W2 ez forms Subtract line 11 from line 10. W2 ez forms If zero or less, enter -0- 12. W2 ez forms 46,520 13. W2 ez forms Enter the smaller of line 10 or line 11 13. W2 ez forms 12,000 14. W2 ez forms Enter one-half of line 13 . W2 ez forms 14. W2 ez forms 6,000 15. W2 ez forms Enter the smaller of line 5 or line 14 15. W2 ez forms 6,000 16. W2 ez forms Multiply line 12 by . W2 ez forms 85. W2 ez forms If line 12 is zero, enter -0- 16. W2 ez forms 39,542 17. W2 ez forms Add lines 15 and 16 17. W2 ez forms 45,542 18. W2 ez forms Multiply line 4 by . W2 ez forms 85 18. W2 ez forms 10,200 19. W2 ez forms Taxable social security benefits. W2 ez forms Enter the smaller of line 17 or line 18 19. W2 ez forms 10,200 Appendix C. W2 ez forms Life Expectancy Tables   Table I (Single Life Expectancy) (For Use by Beneficiaries)         Age Life Expectancy Age Life Expectancy 0 82. W2 ez forms 4 28 55. W2 ez forms 3 1 81. W2 ez forms 6 29 54. W2 ez forms 3 2 80. W2 ez forms 6 30 53. W2 ez forms 3 3 79. W2 ez forms 7 31 52. W2 ez forms 4 4 78. W2 ez forms 7 32 51. W2 ez forms 4 5 77. W2 ez forms 7 33 50. W2 ez forms 4 6 76. W2 ez forms 7 34 49. W2 ez forms 4 7 75. W2 ez forms 8 35 48. W2 ez forms 5 8 74. W2 ez forms 8 36 47. W2 ez forms 5 9 73. W2 ez forms 8 37 46. W2 ez forms 5 10 72. W2 ez forms 8 38 45. W2 ez forms 6 11 71. W2 ez forms 8 39 44. W2 ez forms 6 12 70. W2 ez forms 8 40 43. W2 ez forms 6 13 69. W2 ez forms 9 41 42. W2 ez forms 7 14 68. W2 ez forms 9 42 41. W2 ez forms 7 15 67. W2 ez forms 9 43 40. W2 ez forms 7 16 66. W2 ez forms 9 44 39. W2 ez forms 8 17 66. W2 ez forms 0 45 38. W2 ez forms 8 18 65. W2 ez forms 0 46 37. W2 ez forms 9 19 64. W2 ez forms 0 47 37. W2 ez forms 0 20 63. W2 ez forms 0 48 36. W2 ez forms 0 21 62. W2 ez forms 1 49 35. W2 ez forms 1 22 61. W2 ez forms 1 50 34. W2 ez forms 2 23 60. W2 ez forms 1 51 33. W2 ez forms 3 24 59. W2 ez forms 1 52 32. W2 ez forms 3 25 58. W2 ez forms 2 53 31. W2 ez forms 4 26 57. W2 ez forms 2 54 30. W2 ez forms 5 27 56. W2 ez forms 2 55 29. W2 ez forms 6 Appendix C. W2 ez forms (Continued)   Table I (Single Life Expectancy) (For Use by Beneficiaries)         Age Life Expectancy Age Life Expectancy 56 28. W2 ez forms 7 84 8. W2 ez forms 1 57 27. W2 ez forms 9 85 7. W2 ez forms 6 58 27. W2 ez forms 0 86 7. W2 ez forms 1 59 26. W2 ez forms 1 87 6. W2 ez forms 7 60 25. W2 ez forms 2 88 6. W2 ez forms 3 61 24. W2 ez forms 4 89 5. W2 ez forms 9 62 23. W2 ez forms 5 90 5. W2 ez forms 5 63 22. W2 ez forms 7 91 5. W2 ez forms 2 64 21. W2 ez forms 8 92 4. W2 ez forms 9 65 21. W2 ez forms 0 93 4. W2 ez forms 6 66 20. W2 ez forms 2 94 4. W2 ez forms 3 67 19. W2 ez forms 4 95 4. W2 ez forms 1 68 18. W2 ez forms 6 96 3. W2 ez forms 8 69 17. W2 ez forms 8 97 3. W2 ez forms 6 70 17. W2 ez forms 0 98 3. W2 ez forms 4 71 16. W2 ez forms 3 99 3. W2 ez forms 1 72 15. W2 ez forms 5 100 2. W2 ez forms 9 73 14. W2 ez forms 8 101 2. W2 ez forms 7 74 14. W2 ez forms 1 102 2. W2 ez forms 5 75 13. W2 ez forms 4 103 2. W2 ez forms 3 76 12. W2 ez forms 7 104 2. W2 ez forms 1 77 12. W2 ez forms 1 105 1. W2 ez forms 9 78 11. W2 ez forms 4 106 1. W2 ez forms 7 79 10. W2 ez forms 8 107 1. W2 ez forms 5 80 10. W2 ez forms 2 108 1. W2 ez forms 4 81 9. W2 ez forms 7 109 1. W2 ez forms 2 82 9. W2 ez forms 1 110 1. W2 ez forms 1 83 8. W2 ez forms 6 111 and over 1. W2 ez forms 0 Appendix C. W2 ez forms 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. W2 ez forms 1 69. W2 ez forms 6 69. W2 ez forms 1 68. W2 ez forms 7 68. W2 ez forms 3 67. W2 ez forms 9 67. W2 ez forms 5 67. W2 ez forms 2 66. W2 ez forms 9 66. W2 ez forms 6 21 69. W2 ez forms 6 69. W2 ez forms 1 68. W2 ez forms 6 68. W2 ez forms 2 67. W2 ez forms 7 67. W2 ez forms 3 66. W2 ez forms 9 66. W2 ez forms 6 66. W2 ez forms 2 65. W2 ez forms 9 22 69. W2 ez forms 1 68. W2 ez forms 6 68. W2 ez forms 1 67. W2 ez forms 6 67. W2 ez forms 2 66. W2 ez forms 7 66. W2 ez forms 3 65. W2 ez forms 9 65. W2 ez forms 6 65. W2 ez forms 2 23 68. W2 ez forms 7 68. W2 ez forms 2 67. W2 ez forms 6 67. W2 ez forms 1 66. W2 ez forms 6 66. W2 ez forms 2 65. W2 ez forms 7 65. W2 ez forms 3 64. W2 ez forms 9 64. W2 ez forms 6 24 68. W2 ez forms 3 67. W2 ez forms 7 67. W2 ez forms 2 66. W2 ez forms 6 66. W2 ez forms 1 65. W2 ez forms 6 65. W2 ez forms 2 64. W2 ez forms 7 64. W2 ez forms 3 63. W2 ez forms 9 25 67. W2 ez forms 9 67. W2 ez forms 3 66. W2 ez forms 7 66. W2 ez forms 2 65. W2 ez forms 6 65. W2 ez forms 1 64. W2 ez forms 6 64. W2 ez forms 2 63. W2 ez forms 7 63. W2 ez forms 3 26 67. W2 ez forms 5 66. W2 ez forms 9 66. W2 ez forms 3 65. W2 ez forms 7 65. W2 ez forms 2 64. W2 ez forms 6 64. W2 ez forms 1 63. W2 ez forms 6 63. W2 ez forms 2 62. W2 ez forms 8 27 67. W2 ez forms 2 66. W2 ez forms 6 65. W2 ez forms 9 65. W2 ez forms 3 64. W2 ez forms 7 64. W2 ez forms 2 63. W2 ez forms 6 63. W2 ez forms 1 62. W2 ez forms 7 62. W2 ez forms 2 28 66. W2 ez forms 9 66. W2 ez forms 2 65. W2 ez forms 6 64. W2 ez forms 9 64. W2 ez forms 3 63. W2 ez forms 7 63. W2 ez forms 2 62. W2 ez forms 7 62. W2 ez forms 1 61. W2 ez forms 7 29 66. W2 ez forms 6 65. W2 ez forms 9 65. W2 ez forms 2 64. W2 ez forms 6 63. W2 ez forms 9 63. W2 ez forms 3 62. W2 ez forms 8 62. W2 ez forms 2 61. W2 ez forms 7 61. W2 ez forms 2 30 66. W2 ez forms 3 65. W2 ez forms 6 64. W2 ez forms 9 64. W2 ez forms 2 63. W2 ez forms 6 62. W2 ez forms 9 62. W2 ez forms 3 61. W2 ez forms 8 61. W2 ez forms 2 60. W2 ez forms 7 31 66. W2 ez forms 1 65. W2 ez forms 3 64. W2 ez forms 6 63. W2 ez forms 9 63. W2 ez forms 2 62. W2 ez forms 6 62. W2 ez forms 0 61. W2 ez forms 4 60. W2 ez forms 8 60. W2 ez forms 2 32 65. W2 ez forms 8 65. W2 ez forms 1 64. W2 ez forms 3 63. W2 ez forms 6 62. W2 ez forms 9 62. W2 ez forms 2 61. W2 ez forms 6 61. W2 ez forms 0 60. W2 ez forms 4 59. W2 ez forms 8 33 65. W2 ez forms 6 64. W2 ez forms 8 64. W2 ez forms 1 63. W2 ez forms 3 62. W2 ez forms 6 61. W2 ez forms 9 61. W2 ez forms 3 60. W2 ez forms 6 60. W2 ez forms 0 59. W2 ez forms 4 34 65. W2 ez forms 4 64. W2 ez forms 6 63. W2 ez forms 8 63. W2 ez forms 1 62. W2 ez forms 3 61. W2 ez forms 6 60. W2 ez forms 9 60. W2 ez forms 3 59. W2 ez forms 6 59. W2 ez forms 0 35 65. W2 ez forms 2 64. W2 ez forms 4 63. W2 ez forms 6 62. W2 ez forms 8 62. W2 ez forms 1 61. W2 ez forms 4 60. W2 ez forms 6 59. W2 ez forms 9 59. W2 ez forms 3 58. W2 ez forms 6 36 65. W2 ez forms 0 64. W2 ez forms 2 63. W2 ez forms 4 62. W2 ez forms 6 61. W2 ez forms 9 61. W2 ez forms 1 60. W2 ez forms 4 59. W2 ez forms 6 59. W2 ez forms 0 58. W2 ez forms 3 37 64. W2 ez forms 9 64. W2 ez forms 0 63. W2 ez forms 2 62. W2 ez forms 4 61. W2 ez forms 6 60. W2 ez forms 9 60. W2 ez forms 1 59. W2 ez forms 4 58. W2 ez forms 7 58. W2 ez forms 0 38 64. W2 ez forms 7 63. W2 ez forms 9 63. W2 ez forms 0 62. W2 ez forms 2 61. W2 ez forms 4 60. W2 ez forms 6 59. W2 ez forms 9 59. W2 ez forms 1 58. W2 ez forms 4 57. W2 ez forms 7 39 64. W2 ez forms 6 63. W2 ez forms 7 62. W2 ez forms 9 62. W2 ez forms 1 61. W2 ez forms 2 60. W2 ez forms 4 59. W2 ez forms 6 58. W2 ez forms 9 58. W2 ez forms 1 57. W2 ez forms 4 40 64. W2 ez forms 4 63. W2 ez forms 6 62. W2 ez forms 7 61. W2 ez forms 9 61. W2 ez forms 1 60. W2 ez forms 2 59. W2 ez forms 4 58. W2 ez forms 7 57. W2 ez forms 9 57. W2 ez forms 1 41 64. W2 ez forms 3 63. W2 ez forms 5 62. W2 ez forms 6 61. W2 ez forms 7 60. W2 ez forms 9 60. W2 ez forms 1 59. W2 ez forms 3 58. W2 ez forms 5 57. W2 ez forms 7 56. W2 ez forms 9 42 64. W2 ez forms 2 63. W2 ez forms 3 62. W2 ez forms 5 61. W2 ez forms 6 60. W2 ez forms 8 59. W2 ez forms 9 59. W2 ez forms 1 58. W2 ez forms 3 57. W2 ez forms 5 56. W2 ez forms 7 43 64. W2 ez forms 1 63. W2 ez forms 2 62. W2 ez forms 4 61. W2 ez forms 5 60. W2 ez forms 6 59. W2 ez forms 8 58. W2 ez forms 9 58. W2 ez forms 1 57. W2 ez forms 3 56. W2 ez forms 5 44 64. W2 ez forms 0 63. W2 ez forms 1 62. W2 ez forms 2 61. W2 ez forms 4 60. W2 ez forms 5 59. W2 ez forms 6 58. W2 ez forms 8 57. W2 ez forms 9 57. W2 ez forms 1 56. W2 ez forms 3 45 64. W2 ez forms 0 63. W2 ez forms 0 62. W2 ez forms 2 61. W2 ez forms 3 60. W2 ez forms 4 59. W2 ez forms 5 58. W2 ez forms 6 57. W2 ez forms 8 56. W2 ez forms 9 56. W2 ez forms 1 46 63. W2 ez forms 9 63. W2 ez forms 0 62. W2 ez forms 1 61. W2 ez forms 2 60. W2 ez forms 3 59. W2 ez forms 4 58. W2 ez forms 5 57. W2 ez forms 7 56. W2 ez forms 8 56. W2 ez forms 0 47 63. W2 ez forms 8 62. W2 ez forms 9 62. W2 ez forms 0 61. W2 ez forms 1 60. W2 ez forms 2 59. W2 ez forms 3 58. W2 ez forms 4 57. W2 ez forms 5 56. W2 ez forms 7 55. W2 ez forms 8 48 63. W2 ez forms 7 62. W2 ez forms 8 61. W2 ez forms 9 61. W2 ez forms 0 60. W2 ez forms 1 59. W2 ez forms 2 58. W2 ez forms 3 57. W2 ez forms 4 56. W2 ez forms 5 55. W2 ez forms 7 49 63. W2 ez forms 7 62. W2 ez forms 8 61. W2 ez forms 8 60. W2 ez forms 9 60. W2 ez forms 0 59. W2 ez forms 1 58. W2 ez forms 2 57. W2 ez forms 3 56. W2 ez forms 4 55. W2 ez forms 6 50 63. W2 ez forms 6 62. W2 ez forms 7 61. W2 ez forms 8 60. W2 ez forms 8 59. W2 ez forms 9 59. W2 ez forms 0 58. W2 ez forms 1 57. W2 ez forms 2 56. W2 ez forms 3 55. W2 ez forms 4 51 63. W2 ez forms 6 62. W2 ez forms 6 61. W2 ez forms 7 60. W2 ez forms 8 59. W2 ez forms 9 58. W2 ez forms 9 58. W2 ez forms 0 57. W2 ez forms 1 56. W2 ez forms 2 55. W2 ez forms 3 52 63. W2 ez forms 5 62. W2 ez forms 6 61. W2 ez forms 7 60. W2 ez forms 7 59. W2 ez forms 8 58. W2 ez forms 9 58. W2 ez forms 0 57. W2 ez forms 1 56. W2 ez forms 1 55. W2 ez forms 2 53 63. W2 ez forms 5 62. W2 ez forms 5 61. W2 ez forms 6 60. W2 ez forms 7 59. W2 ez forms 7 58. W2 ez forms 8 57. W2 ez forms 9 57. W2 ez forms 0 56. W2 ez forms 1 55. W2 ez forms 2 54 63. W2 ez forms 5 62. W2 ez forms 5 61. W2 ez forms 6 60. W2 ez forms 6 59. W2 ez forms 7 58. W2 ez forms 8 57. W2 ez forms 8 56. W2 ez forms 9 56. W2 ez forms 0 55. W2 ez forms 1 55 63. W2 ez forms 4 62. W2 ez forms 5 61. W2 ez forms 5 60. W2 ez forms 6 59. W2 ez forms 6 58. W2 ez forms 7 57. W2 ez forms 8 56. W2 ez forms 8 55. W2 ez forms 9 55. W2 ez forms 0 56 63. W2 ez forms 4 62. W2 ez forms 4 61. W2 ez forms 5 60. W2 ez forms 5 59. W2 ez forms 6 58. W2 ez forms 7 57. W2 ez forms 7 56. W2 ez forms 8 55. W2 ez forms 9 54. W2 ez forms 9 57 63. W2 ez forms 4 62. W2 ez forms 4 61. W2 ez forms 5 60. W2 ez forms 5 59. W2 ez forms 6 58. W2 ez forms 6 57. W2 ez forms 7 56. W2 ez forms 7 55. W2 ez forms 8 54. W2 ez forms 9 58 63. W2 ez forms 3 62. W2 ez forms 4 61. W2 ez forms 4 60. W2 ez forms 5 59. W2 ez forms 5 58. W2 ez forms 6 57. W2 ez forms 6 56. W2 ez forms 7 55. W2 ez forms 8 54. W2 ez forms 8 59 63. W2 ez forms 3 62. W2 ez forms 3 61. W2 ez forms 4 60. W2 ez forms 4 59. W2 ez forms 5 58. W2 ez forms 5 57. W2 ez forms 6 56. W2 ez forms 7 55. W2 ez forms 7 54. W2 ez forms 8 Appendix C. W2 ez forms (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. W2 ez forms 3 62. W2 ez forms 3 61. W2 ez forms 4 60. W2 ez forms 4 59. W2 ez forms 5 58. W2 ez forms 5 57. W2 ez forms 6 56. W2 ez forms 6 55. W2 ez forms 7 54. W2 ez forms 7 61 63. W2 ez forms 3 62. W2 ez forms 3 61. W2 ez forms 3 60. W2 ez forms 4 59. W2 ez forms 4 58. W2 ez forms 5 57. W2 ez forms 5 56. W2 ez forms 6 55. W2 ez forms 6 54. W2 ez forms 7 62 63. W2 ez forms 2 62. W2 ez forms 3 61. W2 ez forms 3 60. W2 ez forms 4 59. W2 ez forms 4 58. W2 ez forms 4 57. W2 ez forms 5 56. W2 ez forms 5 55. W2 ez forms 6 54. W2 ez forms 7 63 63. W2 ez forms 2 62. W2 ez forms 3 61. W2 ez forms 3 60. W2 ez forms 3 59. W2 ez forms 4 58. W2 ez forms 4 57. W2 ez forms 5 56. W2 ez forms 5 55. W2 ez forms 6 54. W2 ez forms 6 64 63. W2 ez forms 2 62. W2 ez forms 2 61. W2 ez forms 3 60. W2 ez forms 3 59. W2 ez forms 4 58. W2 ez forms 4 57. W2 ez forms 4 56. W2 ez forms 5 55. W2 ez forms 5 54. W2 ez forms 6 65 63. W2 ez forms 2 62. W2 ez forms 2 61. W2 ez forms 3 60. W2 ez forms 3 59. W2 ez forms 3 58. W2 ez forms 4 57. W2 ez forms 4 56. W2 ez forms 5 55. W2 ez forms 5 54. W2 ez forms 6 66 63. W2 ez forms 2 62. W2 ez forms 2 61. W2 ez forms 2 60. W2 ez forms 3 59. W2 ez forms 3 58. W2 ez forms 4 57. W2 ez forms 4 56. W2 ez forms 4 55. W2 ez forms 5 54. W2 ez forms 5 67 63. W2 ez forms 2 62. W2 ez forms 2 61. W2 ez forms 2 60. W2 ez forms 3 59. W2 ez forms 3 58. W2 ez forms 3 57. W2 ez forms 4 56. W2 ez forms 4 55. W2 ez forms 5 54. W2 ez forms 5 68 63. W2 ez forms 1 62. W2 ez forms 2 61. W2 ez forms 2 60. W2 ez forms 2 59. W2 ez forms 3 58. W2 ez forms 3 57. W2 ez forms 4 56. W2 ez forms 4 55. W2 ez forms 4 54. W2 ez forms 5 69 63. W2 ez forms 1 62. W2 ez forms 2 61. W2 ez forms 2 60. W2 ez forms 2 59. W2 ez forms 3 58. W2 ez forms 3 57. W2 ez forms 3 56. W2 ez forms 4 55. W2 ez forms 4 54. W2 ez forms 5 70 63. W2 ez forms 1 62. W2 ez forms 2 61. W2 ez forms 2 60. W2 ez forms 2 59. W2 ez forms 3 58. W2 ez forms 3 57. W2 ez forms 3 56. W2 ez forms 4 55. W2 ez forms 4 54. W2 ez forms 4 71 63. W2 ez forms 1 62. W2 ez forms 1 61. W2 ez forms 2 60. W2 ez forms 2 59. W2 ez forms 2 58. W2 ez forms 3 57. W2 ez forms 3 56. W2 ez forms 4 55. W2 ez forms 4 54. W2 ez forms 4 72 63. W2 ez forms 1 62. W2 ez forms 1 61. W2 ez forms 2 60. W2 ez forms 2 59. W2 ez forms 2 58. W2 ez forms 3 57. W2 ez forms 3 56. W2 ez forms 3 55. W2 ez forms 4 54. W2 ez forms 4 73 63. W2 ez forms 1 62. W2 ez forms 1 61. W2 ez forms 2 60. W2 ez forms 2 59. W2 ez forms 2 58. W2 ez forms 3 57. W2 ez forms 3 56. W2 ez forms 3 55. W2 ez forms 4 54. W2 ez forms 4 74 63. W2 ez forms 1 62. W2 ez forms 1 61. W2 ez forms 2 60. W2 ez forms 2 59. W2 ez forms 2 58. W2 ez forms 2 57. W2 ez forms 3 56. W2 ez forms 3 55. W2 ez forms 4 54. W2 ez forms 4 75 63. W2 ez forms 1 62. W2 ez forms 1 61. W2 ez forms 1 60. W2 ez forms 2 59. W2 ez forms 2 58. W2 ez forms 2 57. W2 ez forms 3 56. W2 ez forms 3 55. W2 ez forms 3 54. W2 ez forms 4 76 63. W2 ez forms 1 62. W2 ez forms 1 61. W2 ez forms 1 60. W2 ez forms 2 59. W2 ez forms 2 58. W2 ez forms 2 57. W2 ez forms 3 56. W2 ez forms 3 55. W2 ez forms 3 54. W2 ez forms 4 77 63. W2 ez forms 1 62. W2 ez forms 1 61. W2 ez forms 1 60. W2 ez forms 2 59. W2 ez forms 2 58. W2 ez forms 2 57. W2 ez forms 3 56. W2 ez forms 3 55. W2 ez forms 3 54. W2 ez forms 4 78 63. W2 ez forms 1 62. W2 ez forms 1 61. W2 ez forms 1 60. W2 ez forms 2 59. W2 ez forms 2 58. W2 ez forms 2 57. W2 ez forms 3 56. W2 ez forms 3 55. W2 ez forms 3 54. W2 ez forms 4 79 63. W2 ez forms 1 62. W2 ez forms 1 61. W2 ez forms 1 60. W2 ez forms 2 59. W2 ez forms 2 58. W2 ez forms 2 57. W2 ez forms 2 56. W2 ez forms 3 55. W2 ez forms 3 54. W2 ez forms 3 80 63. W2 ez forms 1 62. W2 ez forms 1 61. W2 ez forms 1 60. W2 ez forms 1 59. W2 ez forms 2 58. W2 ez forms 2 57. W2 ez forms 2 56. W2 ez forms 3 55. W2 ez forms 3 54. W2 ez forms 3 81 63. W2 ez forms 1 62. W2 ez forms 1 61. W2 ez forms 1 60. W2 ez forms 1 59. W2 ez forms 2 58. W2 ez forms 2 57. W2 ez forms 2 56. W2 ez forms 3 55. W2 ez forms 3 54. W2 ez forms 3 82 63. W2 ez forms 1 62. W2 ez forms 1 61. W2 ez forms 1 60. W2 ez forms 1 59. W2 ez forms 2 58. W2 ez forms 2 57. W2 ez forms 2 56. W2 ez forms 3 55. W2 ez forms 3 54. W2 ez forms 3 83 63. W2 ez forms 1 62. W2 ez forms 1 61. W2 ez forms 1 60. W2 ez forms 1 59. W2 ez forms 2 58. W2 ez forms 2 57. W2 ez forms 2 56. W2 ez forms 3 55. W2 ez forms 3 54. W2 ez forms 3 84 63. W2 ez forms 0 62. W2 ez forms 1 61. W2 ez forms 1 60. W2 ez forms 1 59. W2 ez forms 2 58. W2 ez forms 2 57. W2 ez forms 2 56. W2 ez forms 3 55. W2 ez forms 3 54. W2 ez forms 3 85 63. W2 ez forms 0 62. W2 ez forms 1 61. W2 ez forms 1 60. W2 ez forms 1 59. W2 ez forms 2 58. W2 ez forms 2 57. W2 ez forms 2 56. W2 ez forms 3 55. W2 ez forms 3 54. W2 ez forms 3 86 63. W2 ez forms 0 62. W2 ez forms 1 61. W2 ez forms 1 60. W2 ez forms 1 59. W2 ez forms 2 58. W2 ez forms 2 57. W2 ez forms 2 56. W2 ez forms 2 55. W2 ez forms 3 54. W2 ez forms 3 87 63. W2 ez forms 0 62. W2 ez forms 1 61. W2 ez forms 1 60. W2 ez forms 1 59. W2 ez forms 2 58. W2 ez forms 2 57. W2 ez forms 2 56. W2 ez forms 2 55. W2 ez forms 3 54. W2 ez forms 3 88 63. W2 ez forms 0 62. W2 ez forms 1 61. W2 ez forms 1 60. W2 ez forms 1 59. W2 ez forms 2 58. W2 ez forms 2 57. W2 ez forms 2 56. W2 ez forms 2 55. W2 ez forms 3 54. W2 ez forms 3 89 63. W2 ez forms 0 62. W2 ez forms 1 61. W2 ez forms 1 60. W2 ez forms 1 59. W2 ez forms 1 58. W2 ez forms 2 57. W2 ez forms 2 56. W2 ez forms 2 55. W2 ez forms 3 54. W2 ez forms 3 90 63. W2 ez forms 0 62. W2 ez forms 1 61. W2 ez forms 1 60. W2 ez forms 1 59. W2 ez forms 1 58. W2 ez forms 2 57. W2 ez forms 2 56. W2 ez forms 2 55. W2 ez forms 3 54. W2 ez forms 3 91 63. W2 ez forms 0 62. W2 ez forms 1 61. W2 ez forms 1 60. W2 ez forms 1 59. W2 ez forms 1 58. W2 ez forms 2 57. W2 ez forms 2 56. W2 ez forms 2 55. W2 ez forms 3 54. W2 ez forms 3 92 63. W2 ez forms 0 62. W2 ez forms 1 61. W2 ez forms 1 60. W2 ez forms 1 59. W2 ez forms 1 58. W2 ez forms 2 57. W2 ez forms 2 56. W2 ez forms 2 55. W2 ez forms 3 54. W2 ez forms 3 93 63. W2 ez forms 0 62. W2 ez forms 1 61. W2 ez forms 1 60. W2 ez forms 1 59. W2 ez forms 1 58. W2 ez forms 2 57. W2 ez forms 2 56. W2 ez forms 2 55. W2 ez forms 3 54. W2 ez forms 3 94 63. W2 ez forms 0 62. W2 ez forms 1 61. W2 ez forms 1 60. W2 ez forms 1 59. W2 ez forms 1 58. W2 ez forms 2 57. W2 ez forms 2 56. W2 ez forms 2 55. W2 ez forms 3 54. W2 ez forms 3 95 63. W2 ez forms 0 62. W2 ez forms 1 61. W2 ez forms 1 60. W2 ez forms 1 59. W2 ez forms 1 58. W2 ez forms 2 57. W2 ez forms 2 56. W2 ez forms 2 55. W2 ez forms 3 54. W2 ez forms 3 96 63. W2 ez forms 0 62. W2 ez forms 1 61. W2 ez forms 1 60. W2 ez forms 1 59. W2 ez forms 1 58. W2 ez forms 2 57. W2 ez forms 2 56. W2 ez forms 2 55. W2 ez forms 3 54. W2 ez forms 3 97 63. W2 ez forms 0 62. W2 ez forms 1 61. W2 ez forms 1 60. W2 ez forms 1 59. W2 ez forms 1 58. W2 ez forms 2 57. W2 ez forms 2 56. W2 ez forms 2 55. W2 ez forms 3 54. W2 ez forms 3 98 63. W2 ez forms 0 62. W2 ez forms 1 61. W2 ez forms 1 60. W2 ez forms 1 59. W2 ez forms 1 58. W2 ez forms 2 57. W2 ez forms 2 56. W2 ez forms 2 55. W2 ez forms 3 54. W2 ez forms 3 99 63. W2 ez forms 0 62. W2 ez forms 1 61. W2 ez forms 1 60. W2 ez forms 1 59. W2 ez forms 1 58. W2 ez forms 2 57. W2 ez forms 2 56. W2 ez forms 2 55. W2 ez forms 3 54. W2 ez forms 3 Appendix C. W2 ez forms (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. W2 ez forms 0 62. W2 ez forms 1 61. W2 ez forms 1 60. W2 ez forms 1 59. W2 ez forms 1 58. W2 ez forms 2 57. W2 ez forms 2 56. W2 ez forms 2 55. W2 ez forms 3 54. W2 ez forms 3 101 63. W2 ez forms 0 62. W2 ez forms 1 61. W2 ez forms 1 60. W2 ez forms 1 59. W2 ez forms 1 58. W2 ez forms 2 57. W2 ez forms 2 56. W2 ez forms 2 55. W2 ez forms 3 54. W2 ez forms 3 102 63. W2 ez forms 0 62. W2 ez forms 1 61. W2 ez forms 1 60. W2 ez forms 1 59. W2 ez forms 1 58. W2 ez forms 2 57. W2 ez forms 2 56. W2 ez forms 2 55. W2 ez forms 3 54. W2 ez forms 3 103 63. W2 ez forms 0 62. W2 ez forms 1 61. W2 ez forms 1 60. W2 ez forms 1 59. W2 ez forms 1 58. W2 ez forms 2 57. W2 ez forms 2 56. W2 ez forms 2 55. W2 ez forms 3 54. W2 ez forms 3 104 63. W2 ez forms 0 62. W2 ez forms 1 61. W2 ez forms 1 60. W2 ez forms 1 59. W2 ez forms 1 58. W2 ez forms 2 57. W2 ez forms 2 56. W2 ez forms 2 55. W2 ez forms 3 54. W2 ez forms 3 105 63. W2 ez forms 0 62. W2 ez forms 1 61. W2 ez forms 1 60. W2 ez forms 1 59. W2 ez forms 1 58. W2 ez forms 2 57. W2 ez forms 2 56. W2 ez forms 2 55. W2 ez forms 3 54. W2 ez forms 3 106 63. W2 ez forms 0 62. W2 ez forms 1 61. W2 ez forms 1 60. W2 ez forms 1 59. W2 ez forms 1 58. W2 ez forms 2 57. W2 ez forms 2 56. W2 ez forms 2 55. W2 ez forms 3 54. W2 ez forms 3 107 63. W2 ez forms 0 62. W2 ez forms 1 61. W2 ez forms 1 60. W2 ez forms 1 59. W2 ez forms 1 58. W2 ez forms 2 57. W2 ez forms 2 56. W2 ez forms 2 55. W2 ez forms 3 54. W2 ez forms 3 108 63. W2 ez forms 0 62. W2 ez forms 1 61. W2 ez forms 1 60. W2 ez forms 1 59. W2 ez forms 1 58. W2 ez forms 2 57. W2 ez forms 2 56. W2 ez forms 2 55. W2 ez forms 3 54. W2 ez forms 3 109 63. W2 ez forms 0 62. W2 ez forms 1 61. W2 ez forms 1 60. W2 ez forms 1 59. W2 ez forms 1 58. W2 ez forms 2 57. W2 ez forms 2 56. W2 ez forms 2 55. W2 ez forms 3 54. W2 ez forms 3 110 63. W2 ez forms 0 62. W2 ez forms 1 61. W2 ez forms 1 60. W2 ez forms 1 59. W2 ez forms 1 58. W2 ez forms 2 57. W2 ez forms 2 56. W2 ez forms 2 55. W2 ez forms 3 54. W2 ez forms 3 111 63. W2 ez forms 0 62. W2 ez forms 1 61. W2 ez forms 1 60. W2 ez forms 1 59. W2 ez forms 1 58. W2 ez forms 2 57. W2 ez forms 2 56. W2 ez forms 2 55. W2 ez forms 3 54. W2 ez forms 3 112 63. W2 ez forms 0 62. W2 ez forms 1 61. W2 ez forms 1 60. W2 ez forms 1 59. W2 ez forms 1 58. W2 ez forms 2 57. W2 ez forms 2 56. W2 ez forms 2 55. W2 ez forms 3 54. W2 ez forms 3 113 63. W2 ez forms 0 62. W2 ez forms 1 61. W2 ez forms 1 60. W2 ez forms 1 59. W2 ez forms 1 58. W2 ez forms 2 57. W2 ez forms 2 56. W2 ez forms 2 55. W2 ez forms 3 54. W2 ez forms 3 114 63. W2 ez forms 0 62. W2 ez forms 1 61. W2 ez forms 1 60. W2 ez forms 1 59. W2 ez forms 1 58. W2 ez forms 2 57. W2 ez forms 2 56. W2 ez forms 2 55. W2 ez forms 3 54. W2 ez forms 3 115+ 63. W2 ez forms 0 62. W2 ez forms 1 61. W2 ez forms 1 60. W2 ez forms 1 59. W2 ez forms 1 58. W2 ez forms 2 57. W2 ez forms 2 56. W2 ez forms 2 55. W2 ez forms 3 54. W2 ez forms 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. W2 ez forms 2 59. W2 ez forms 7 59. W2 ez forms 2 58. W2 ez forms 8 58. W2 ez forms 4 58. W2 ez forms 0 57. W2 ez forms 6 57. W2 ez forms 3 57. W2 ez forms 0 56. W2 ez forms 7 31 59. W2 ez forms 7 59. W2 ez forms 2 58. W2 ez forms 7 58. W2 ez forms 2 57. W2 ez forms 8 57. W2 ez forms 4 57. W2 ez forms 0 56. W2 ez forms 6 56. W2 ez forms 3 56. W2 ez forms 0 32 59. W2 ez forms 2 58. W2 ez forms 7 58. W2 ez forms 2 57. W2 ez forms 7 57. W2 ez forms 2 56. W2 ez forms 8 56. W2 ez forms 4 56. W2 ez forms 0 55. W2 ez forms 6 55. W2 ez forms 3 33 58. W2 ez forms 8 58. W2 ez forms 2 57. W2 ez forms 7 57. W2 ez forms 2 56. W2 ez forms 7 56. W2 ez forms 2 55. W2 ez forms 8 55. W2 ez forms 4 55. W2 ez forms 0 54. W2 ez forms 7 34 58. W2 ez forms 4 57. W2 ez forms 8 57. W2 ez forms 2 56. W2 ez forms 7 56. W2 ez forms 2 55. W2 ez forms 7 55. W2 ez forms 3 54. W2 ez forms 8 54. W2 ez forms 4 54. W2 ez forms 0 35 58. W2 ez forms 0 57. W2 ez forms 4 56. W2 ez forms 8 56. W2 ez forms 2 55. W2 ez forms 7 55. W2 ez forms 2 54. W2 ez forms 7 54. W2 ez forms 3 53. W2 ez forms 8 53. W2 ez forms 4 36 57. W2 ez forms 6 57. W2 ez forms 0 56. W2 ez forms 4 55. W2 ez forms 8 55. W2 ez forms 3 54. W2 ez forms 7 54. W2 ez forms 2 53. W2 ez forms 7 53. W2 ez forms 3 52. W2 ez forms 8 37 57. W2 ez forms 3 56. W2 ez forms 6 56. W2 ez forms 0 55. W2 ez forms 4 54. W2 ez forms 8 54. W2 ez forms 3 53. W2 ez forms 7 53. W2 ez forms 2 52. W2 ez forms 7 52. W2 ez forms 3 38 57. W2 ez forms 0 56. W2 ez forms 3 55. W2 ez forms 6 55. W2 ez forms 0 54. W2 ez forms 4 53. W2 ez forms 8 53. W2 ez forms 3 52. W2 ez forms 7 52. W2 ez forms 2 51. W2 ez forms 7 39 56. W2 ez forms 7 56. W2 ez forms 0 55. W2 ez forms 3 54. W2 ez forms 7 54. W2 ez forms 0 53. W2 ez forms 4 52. W2 ez forms 8 52. W2 ez forms 3 51. W2 ez forms 7 51. W2 ez forms 2 40 56. W2 ez forms 4 55. W2 ez forms 7 55. W2 ez forms 0 54. W2 ez forms 3 53. W2 ez forms 7 53. W2 ez forms 0 52. W2 ez forms 4 51. W2 ez forms 8 51. W2 ez forms 3 50. W2 ez forms 8 41 56. W2 ez forms 1 55. W2 ez forms 4 54. W2 ez forms 7 54. W2 ez forms 0 53. W2 ez forms 3 52. W2 ez forms 7 52. W2 ez forms 0 51. W2 ez forms 4 50. W2 ez forms 9 50. W2 ez forms 3 42 55. W2 ez forms 9 55. W2 ez forms 2 54. W2 ez forms 4 53. W2 ez forms 7 53. W2 ez forms 0 52. W2 ez forms 3 51. W2 ez forms 7 51. W2 ez forms 1 50. W2 ez forms 4 49. W2 ez forms 9 43 55. W2 ez forms 7 54. W2 ez forms 9 54. W2 ez forms 2 53. W2 ez forms 4 52. W2 ez forms 7 52. W2 ez forms 0 51. W2 ez forms 3 50. W2 ez forms 7 50. W2 ez forms 1 49. W2 ez forms 5 44 55. W2 ez forms 5 54. W2 ez forms 7 53. W2 ez forms 9 53. W2 ez forms 2 52. W2 ez forms 4 51. W2 ez forms 7 51. W2 ez forms 0 50. W2 ez forms 4 49. W2 ez forms 7 49. W2 ez forms 1 45 55. W2 ez forms 3 54. W2 ez forms 5 53. W2 ez forms 7 52. W2 ez forms 9 52. W2 ez forms 2 51. W2 ez forms 5 50. W2 ez forms 7 50. W2 ez forms 0 49. W2 ez forms 4 48. W2 ez forms 7 46 55. W2 ez forms 1 54. W2 ez forms 3 53. W2 ez forms 5 52. W2 ez forms 7 52. W2 ez forms 0 51. W2 ez forms 2 50. W2 ez forms 5 49. W2 ez forms 8 49. W2 ez forms 1 48. W2 ez forms 4 47 55. W2 ez forms 0 54. W2 ez forms 1 53. W2 ez forms 3 52. W2 ez forms 5 51. W2 ez forms 7 51. W2 ez forms 0 50. W2 ez forms 2 49. W2 ez forms 5 48. W2 ez forms 8 48. W2 ez forms 1 48 54. W2 ez forms 8 54. W2 ez forms 0 53. W2 ez forms 2 52. W2 ez forms 3 51. W2 ez forms 5 50. W2 ez forms 8 50. W2 ez forms 0 49. W2 ez forms 2 48. W2 ez forms 5 47. W2 ez forms 8 Appendix C. W2 ez forms (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. W2 ez forms 7 53. W2 ez forms 8 53. W2 ez forms 0 52. W2 ez forms 2 51. W2 ez forms 4 50. W2 ez forms 6 49. W2 ez forms 8 49. W2 ez forms 0 48. W2 ez forms 2 47. W2 ez forms 5 50 54. W2 ez forms 6 53. W2 ez forms 7 52. W2 ez forms 9 52. W2 ez forms 0 51. W2 ez forms 2 50. W2 ez forms 4 49. W2 ez forms 6 48. W2 ez forms 8 48. W2 ez forms 0 47. W2 ez forms 3 51 54. W2 ez forms 5 53. W2 ez forms 6 52. W2 ez forms 7 51. W2 ez forms 9 51. W2 ez forms 0 50. W2 ez forms 2 49. W2 ez forms 4 48. W2 ez forms 6 47. W2 ez forms 8 47. W2 ez forms 0 52 54. W2 ez forms 4 53. W2 ez forms 5 52. W2 ez forms 6 51. W2 ez forms 7 50. W2 ez forms 9 50. W2 ez forms 0 49. W2 ez forms 2 48. W2 ez forms 4 47. W2 ez forms 6 46. W2 ez forms 8 53 54. W2 ez forms 3 53. W2 ez forms 4 52. W2 ez forms 5 51. W2 ez forms 6 50. W2 ez forms 8 49. W2 ez forms 9 49. W2 ez forms 1 48. W2 ez forms 2 47. W2 ez forms 4 46. W2 ez forms 6 54 54. W2 ez forms 2 53. W2 ez forms 3 52. W2 ez forms 4 51. W2 ez forms 5 50. W2 ez forms 6 49. W2 ez forms 8 48. W2 ez forms 9 48. W2 ez forms 1 47. W2 ez forms 2 46. W2 ez forms 4 55 54. W2 ez forms 1 53. W2 ez forms 2 52. W2 ez forms 3 51. W2 ez forms 4 50. W2 ez forms 5 49. W2 ez forms 7 48. W2 ez forms 8 47. W2 ez forms 9 47. W2 ez forms 1 46. W2 ez forms 3 56 54. W2 ez forms 0 53. W2 ez forms 1 52. W2 ez forms 2 51. W2 ez forms 3 50. W2 ez forms 4 49. W2 ez forms 5 48. W2 ez forms 7 47. W2 ez forms 8 47. W2 ez forms 0 46. W2 ez forms 1 57 54. W2 ez forms 0 53. W2 ez forms 0 52. W2 ez forms 1 51. W2 ez forms 2 50. W2 ez forms 3 49. W2 ez forms 4 48. W2 ez forms 6 47. W2 ez forms 7 46. W2 ez forms 8 46. W2 ez forms 0 58 53. W2 ez forms 9 53. W2 ez forms 0 52. W2 ez forms 1 51. W2 ez forms 2 50. W2 ez forms 3 49. W2 ez forms 4 48. W2 ez forms 5 47. W2 ez forms 6 46. W2 ez forms 7 45. W2 ez forms 8 59 53. W2 ez forms 8 52. W2 ez forms 9 52. W2 ez forms 0 51. W2 ez forms 1 50. W2 ez forms 2 49. W2 ez forms 3 48. W2 ez forms 4 47. W2 ez forms 5 46. W2 ez forms 6 45. W2 ez forms 7 60 53. W2 ez forms 8 52. W2 ez forms 9 51. W2 ez forms 9 51. W2 ez forms 0 50. W2 ez forms 1 49. W2 ez forms 2 48. W2 ez forms 3 47. W2 ez forms 4 46. W2 ez forms 5 45. W2 ez forms 6 61 53. W2 ez forms 8 52. W2 ez forms 8 51. W2 ez forms 9 51. W2 ez forms 0 50. W2 ez forms 0 49. W2 ez forms 1 48. W2 ez forms 2 47. W2 ez forms 3 46. W2 ez forms 4 45. W2 ez forms 5 62 53. W2 ez forms 7 52. W2 ez forms 8 51. W2 ez forms 8 50. W2 ez forms 9 50. W2 ez forms 0 49. W2 ez forms 1 48. W2 ez forms 1 47. W2 ez forms 2 46. W2 ez forms 3 45. W2 ez forms 4 63 53. W2 ez forms 7 52. W2 ez forms 7 51. W2 ez forms 8 50. W2 ez forms 9 49. W2 ez forms 9 49. W2 ez forms 0 48. W2 ez forms 1 47. W2 ez forms 2 46. W2 ez forms 3 45. W2 ez forms 3 64 53. W2 ez forms 6 52. W2 ez forms 7 51. W2 ez forms 8 50. W2 ez forms 8 49. W2 ez forms 9 48. W2 ez forms 9 48. W2 ez forms 0 47. W2 ez forms 1 46. W2 ez forms 2 45. W2 ez forms 3 65 53. W2 ez forms 6 52. W2 ez forms 7 51. W2 ez forms 7 50. W2 ez forms 8 49. W2 ez forms 8 48. W2 ez forms 9 48. W2 ez forms 0 47. W2 ez forms 0 46. W2 ez forms 1 45. W2 ez forms 2 66 53. W2 ez forms 6 52. W2 ez forms 6 51. W2 ez forms 7 50. W2 ez forms 7 49. W2 ez forms 8 48. W2 ez forms 9 47. W2 ez forms 9 47. W2 ez forms 0 46. W2 ez forms 1 45. W2 ez forms 1 67 53. W2 ez forms 6 52. W2 ez forms 6 51. W2 ez forms 7 50. W2 ez forms 7 49. W2 ez forms 8 48. W2 ez forms 8 47. W2 ez forms 9 46. W2 ez forms 9 46. W2 ez forms 0 45. W2 ez forms 1 68 53. W2 ez forms 5 52. W2 ez forms 6 51. W2 ez forms 6 50. W2 ez forms 7 49. W2 ez forms 7 48. W2 ez forms 8 47. W2 ez forms 8 46. W2 ez forms 9 46. W2 ez forms 0 45. W2 ez forms 0 69 53. W2 ez forms 5 52. W2 ez forms 6 51. W2 ez forms 6 50. W2 ez forms 6 49. W2 ez forms 7 48. W2 ez forms 7 47. W2 ez forms 8 46. W2 ez forms 9 45. W2 ez forms 9 45. W2 ez forms 0 70 53. W2 ez forms 5 52. W2 ez forms 5 51. W2 ez forms 6 50. W2 ez forms 6 49. W2 ez forms 7 48. W2 ez forms 7 47. W2 ez forms 8 46. W2 ez forms 8 45. W2 ez forms 9 44. W2 ez forms 9 71 53. W2 ez forms 5 52. W2 ez forms 5 51. W2 ez forms 6 50. W2 ez forms 6 49. W2 ez forms 6 48. W2 ez forms 7 47. W2 ez forms 7 46. W2 ez forms 8 45. W2 ez forms 9 44. W2 ez forms 9 72 53. W2 ez forms 5 52. W2 ez forms 5 51. W2 ez forms 5 50. W2 ez forms 6 49. W2 ez forms 6 48. W2 ez forms 7 47. W2 ez forms 7 46. W2 ez forms 8 45. W2 ez forms 8 44. W2 ez forms 9 73 53. W2 ez forms 4 52. W2 ez forms 5 51. W2 ez forms 5 50. W2 ez forms 6 49. W2 ez forms 6 48. W2 ez forms 6 47. W2 ez forms 7 46. W2 ez forms 7 45. W2 ez forms 8 44. W2 ez forms 8 74 53. W2 ez forms 4 52. W2 ez forms 5 51. W2 ez forms 5 50. W2 ez forms 5 49. W2 ez forms 6 48. W2 ez forms 6 47. W2 ez forms 7 46. W2 ez forms 7 45. W2 ez forms 8 44. W2 ez forms 8 75 53. W2 ez forms 4 52. W2 ez forms 5 51. W2 ez forms 5 50. W2 ez forms 5 49. W2 ez forms 6 48. W2 ez forms 6 47. W2 ez forms 7 46. W2 ez forms 7 45. W2 ez forms 7 44. W2 ez forms 8 76 53. W2 ez forms 4 52. W2 ez forms 4 51. W2 ez forms 5 50. W2 ez forms 5 49. W2 ez forms 6 48. W2 ez forms 6 47. W2 ez forms 6 46. W2 ez forms 7 45. W2 ez forms 7 44. W2 ez forms 8 77 53. W2 ez forms 4 52. W2 ez forms 4 51. W2 ez forms 5 50. W2 ez forms 5 49. W2 ez forms 5 48. W2 ez forms 6 47. W2 ez forms 6 46. W2 ez forms 7 45. W2 ez forms 7 44. W2 ez forms 8 78 53. W2 ez forms 4 52. W2 ez forms 4 51. W2 ez forms 5 50. W2 ez forms 5 49. W2 ez forms 5 48. W2 ez forms 6 47. W2 ez forms 6 46. W2 ez forms 6 45. W2 ez forms 7 44. W2 ez forms 7 79 53. W2 ez forms 4 52. W2 ez forms 4 51. W2 ez forms 5 50. W2 ez forms 5 49. W2 ez forms 5 48. W2 ez forms 6 47. W2 ez forms 6 46. W2 ez forms 6 45. W2 ez forms 7 44. W2 ez forms 7 80 53. W2 ez forms 4 52. W2 ez forms 4 51. W2 ez forms 4 50. W2 ez forms 5 49. W2 ez forms 5 48. W2 ez forms 5 47. W2 ez forms 6 46. W2 ez forms 6 45. W2 ez forms 7 44. W2 ez forms 7 81 53. W2 ez forms 4 52. W2 ez forms 4 51. W2 ez forms 4 50. W2 ez forms 5 49. W2 ez forms 5 48. W2 ez forms 5 47. W2 ez forms 6 46. W2 ez forms 6 45. W2 ez forms 7 44. W2 ez forms 7 82 53. W2 ez forms 4 52. W2 ez forms 4 51. W2 ez forms 4 50. W2 ez forms 5 49. W2 ez forms 5 48. W2 ez forms 5 47. W2 ez forms 6 46. W2 ez forms 6 45. W2 ez forms 6 44. W2 ez forms 7 83 53. W2 ez forms 4 52. W2 ez forms 4 51. W2 ez forms 4 50. W2 ez forms 5 49. W2 ez forms 5 48. W2 ez forms 5 47. W2 ez forms 6 46. W2 ez forms 6 45. W2 ez forms 6 44. W2 ez forms 7 84 53. W2 ez forms 4 52. W2 ez forms 4 51. W2 ez forms 4 50. W2 ez forms 5 49. W2 ez forms 5 48. W2 ez forms 5 47. W2 ez forms 6 46. W2 ez forms 6 45. W2 ez forms 6 44. W2 ez forms 7 85 53. W2 ez forms 3 52. W2 ez forms 4 51. W2 ez forms 4 50. W2 ez forms 4 49. W2 ez forms 5 48. W2 ez forms 5 47. W2 ez forms 5 46. W2 ez forms 6 45. W2 ez forms 6 44. W2 ez forms 7 86 53. W2 ez forms 3 52. W2 ez forms 4 51. W2 ez forms 4 50. W2 ez forms 4 49. W2 ez forms 5 48. W2 ez forms 5 47. W2 ez forms 5 46. W2 ez forms 6 45. W2 ez forms 6 44. W2 ez forms 6 87 53. W2 ez forms 3 52. W2 ez forms 4 51. W2 ez forms 4 50. W2 ez forms 4 49. W2 ez forms 5 48. W2 ez forms 5 47. W2 ez forms 5 46. W2 ez forms 6 45. W2 ez forms 6 44. W2 ez forms 6 88 53. W2 ez forms 3 52. W2 ez forms 4 51. W2 ez forms 4 50. W2 ez forms 4 49. W2 ez forms 5 48. W2 ez forms 5 47. W2 ez forms 5 46. W2 ez forms 6 45. W2 ez forms 6 44. W2 ez forms 6 Appendix C. W2 ez forms (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. W2 ez forms 3 52. W2 ez forms 4 51. W2 ez forms 4 50. W2 ez forms 4 49. W2 ez forms 5 48. W2 ez forms 5 47. W2 ez forms 5 46. W2 ez forms 6 45. W2 ez forms 6 44. W2 ez forms 6 90 53. W2 ez forms 3 52. W2 ez forms 4 51. W2 ez forms 4 50. W2 ez forms 4 49. W2 ez forms 5 48. W2 ez forms 5 47. W2 ez forms 5 46. W2 ez forms 6 45. W2 ez forms 6 44. W2 ez forms 6 91 53. W2 ez forms 3 52. W2 ez forms 4 51. W2 ez forms 4 50. W2 ez forms 4 49. W2 ez forms 5 48. W2 ez forms 5 47. W2 ez forms 5 46. W2 ez forms 6 45. W2 ez forms 6 44. W2 ez forms 6 92 53. W2 ez forms 3 52. W2 ez forms 4 51. W2 ez forms 4 50. W2 ez forms 4 49. W2 ez forms 5 48. W2 ez forms 5 47. W2 ez forms 5 46. W2 ez forms 6 45. W2 ez forms 6 44. W2 ez forms 6 93 53. W2 ez forms 3 52. W2 ez forms 4 51. W2 ez forms 4 50. W2 ez forms 4 49. W2 ez forms 5 48. W2 ez forms 5 47. W2 ez forms 5 46. W2 ez forms 6 45. W2 ez forms 6 44. W2 ez forms 6 94 53. W2 ez forms 3 52. W2 ez forms 4 51. W2 ez forms 4 50. W2 ez forms 4 49. W2 ez forms 5 48. W2 ez forms 5 47. W2 ez forms 5 46. W2 ez forms 6 45. W2 ez forms 6 44. W2 ez forms 6 95 53. W2 ez forms 3 52. W2 ez forms 4 51. W2 ez forms 4 50. W2 ez forms 4 49. W2 ez forms 5 48. W2 ez forms 5 47. W2 ez forms 5 46. W2 ez forms 5 45. W2 ez forms 6 44. W2 ez forms 6 96 53. W2 ez forms 3 52. W2 ez forms 4 51. W2 ez forms 4 50. W2 ez forms 4 49. W2 ez forms 5 48. W2 ez forms 5 47. W2 ez forms 5 46. W2 ez forms 5 45. W2 ez forms 6 44. W2 ez forms 6 97 53. W2 ez forms 3 52. W2 ez forms 4 51. W2 ez forms 4 50. W2 ez forms 4 49. W2 ez forms 5 48. W2 ez forms 5 47. W2 ez forms 5 46. W2 ez forms 5 45. W2 ez forms 6 44. W2 ez forms 6 98 53. W2 ez forms 3 52. W2 ez forms 4 51. W2 ez forms 4 50. W2 ez forms 4 49. W2 ez forms 5 48. W2 ez forms 5 47. W2 ez forms 5 46. W2 ez forms 5 45. W2 ez forms 6 44. W2 ez forms 6 99 53. W2 ez forms 3 52. W2 ez forms 4 51. W2 ez forms 4 50. W2 ez forms 4 49. W2 ez forms 5 48. W2 ez forms 5 47. W2 ez forms 5 46. W2 ez forms 5 45. W2 ez forms 6 44. W2 ez forms 6 100 53. W2 ez forms 3 52. W2 ez forms 4 51. W2 ez forms 4 50. W2 ez forms 4 49. W2 ez forms 5 48. W2 ez forms 5 47. W2 ez forms 5 46. W2 ez forms 5 45. W2 ez forms 6 44. W2 ez forms 6 101 53. W2 ez forms 3 52. W2 ez forms 4 51. W2 ez forms 4 50. W2 ez forms 4 49. W2 ez forms 5 48. W2 ez forms 5 47. W2 ez forms 5 46. W2 ez forms 5 45. W2 ez forms 6 44. W2 ez forms 6 102 53. W2 ez forms 3 52. W2 ez forms 4 51. W2 ez forms 4 50. W2 ez forms 4 49. W2 ez forms 5 48. W2 ez forms 5 47. W2 ez forms 5 46. W2 ez forms 5 45. W2 ez forms 6 44. W2 ez forms 6 103 53. W2 ez forms 3 52. W2 ez forms 4 51. W2 ez forms 4 50. W2 ez forms 4 49. W2 ez forms 5 48. W2 ez forms 5 47. W2 ez forms 5 46. W2 ez forms 5 45. W2 ez forms 6 44. W2 ez forms 6 104 53. W2 ez forms 3 52. W2 ez forms 4 51. W2 ez forms 4 50. W2 ez forms 4 49. W2 ez forms 5 48. W2 ez forms 5 47. W2 ez forms 5 46. W2 ez forms 5 45. W2 ez forms 6 44. W2 ez forms 6 105 53. W2 ez forms 3 52. W2 ez forms 4 51. W2 ez forms 4 50. W2 ez forms 4 49. W2 ez forms 4 48. W2 ez forms 5 47. W2 ez forms 5 46. W2 ez forms 5 45. W2 ez forms 6 44. W2 ez forms 6 106 53. W2 ez forms 3 52. W2 ez forms 4 51. W2 ez forms 4 50. W2 ez forms 4 49. W2 ez forms 4 48. W2 ez forms 5 47. W2 ez forms 5 46. W2 ez forms 5 45. W2 ez forms 6 44. W2 ez forms 6 107 53. W2 ez forms 3 52. W2 ez forms 4 51. W2 ez forms 4 50. W2 ez forms 4 49. W2 ez forms 4 48. W2 ez forms 5 47. W2 ez forms 5 46. W2 ez forms 5 45. W2 ez forms 6 44. W2 ez forms 6 108 53. W2 ez forms 3 52. W2 ez forms 4 51. W2 ez forms 4 50. W2 ez forms 4 49. W2 ez forms 4 48. W2 ez forms 5 47. W2 ez forms 5 46. W2 ez forms 5 45. W2 ez forms 6 44. W2 ez forms 6 109 53. W2 ez forms 3 52. W2 ez forms 4 51. W2 ez forms 4 50. W2 ez forms 4 49. W2 ez forms 4 48. W2 ez forms 5 47. W2 ez forms 5 46. W2 ez forms 5 45. W2 ez forms 6 44. W2 ez forms 6 110 53. W2 ez forms 3 52. W2 ez forms 4 51. W2 ez forms 4 50. W2 ez forms 4 49. W2 ez forms 4 48. W2 ez forms 5 47. W2 ez forms 5 46. W2 ez forms 5 45. W2 ez forms 6 44. W2 ez forms 6 111 53. W2 ez forms 3 52. W2 ez forms 4 51. W2 ez forms 4 50. W2 ez forms 4 49. W2 ez forms 4 48. W2 ez forms 5 47. W2 ez forms 5 46. W2 ez forms 5 45. W2 ez forms 6 44. W2 ez forms 6 112 53. W2 ez forms 3 52. W2 ez forms 4 51. W2 ez forms 4 50. W2 ez forms 4 49. W2 ez forms 4 48. W2 ez forms 5 47. W2 ez forms 5 46. W2 ez forms 5 45. W2 ez forms 6 44. W2 ez forms 6 113 53. W2 ez forms 3 52. W2 ez forms 4 51. W2 ez forms 4 50. W2 ez forms 4 49. W2 ez forms 4 48. W2 ez forms 5 47. W2 ez forms 5 46. W2 ez forms 5 45. W2 ez forms 6 44. W2 ez forms 6 114 53. W2 ez forms 3 52. W2 ez forms 4 51. W2 ez forms 4 50. W2 ez forms 4 49. W2 ez forms 4 48. W2 ez forms 5 47. W2 ez forms 5 46. W2 ez forms 5 45. W2 ez forms 6 44. W2 ez forms 6 115+ 53. W2 ez forms 3 52. W2 ez forms 4 51. W2 ez forms 4 50. W2 ez forms 4 49. W2 ez forms 4 48. W2 ez forms 5 47. W2 ez forms 5 46. W2 ez forms 5 45. W2 ez forms 6 44. W2 ez forms 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. W2 ez forms 2 49. W2 ez forms 8 49. W2 ez forms 3 48. W2 ez forms 9 48. W2 ez forms 5 48. W2 ez forms 1 47. W2 ez forms 7 47. W2 ez forms 4 47. W2 ez forms 1 46. W2 ez forms 8 41 49. W2 ez forms 8 49. W2 ez forms 3 48. W2 ez forms 8 48. W2 ez forms 3 47. W2 ez forms 9 47. W2 ez forms 5 47. W2 ez forms 1 46. W2 ez forms 7 46. W2 ez forms 4 46. W2 ez forms 1 42 49. W2 ez forms 3 48. W2 ez forms 8 48. W2 ez forms 3 47. W2 ez forms 8 47. W2 ez forms 3 46. W2 ez forms 9 46. W2 ez forms 5 46. W2 ez forms 1 45. W2 ez forms 8 45. W2 ez forms 4 43 48. W2 ez forms 9 48. W2 ez forms 3 47. W2 ez forms 8 47. W2 ez forms 3 46. W2 ez forms 8 46. W2 ez forms 3 45. W2 ez forms 9 45. W2 ez forms 5 45. W2 ez forms 1 44. W2 ez forms 8 44 48. W2 ez forms 5 47. W2 ez forms 9 47. W2 ez forms 3 46. W2 ez forms 8 46. W2 ez forms 3 45. W2 ez forms 8 45. W2 ez forms 4 44. W2 ez forms 9 44. W2 ez forms 5 44. W2 ez forms 2 45 48. W2 ez forms 1 47. W2 ez forms 5 46. W2 ez forms 9 46. W2 ez forms 3 45. W2 ez forms 8 45. W2 ez forms 3 44. W2 ez forms 8 44. W2 ez forms 4 44. W2 ez forms 0 43. W2 ez forms 6 46 47. W2 ez forms 7 47. W2 ez forms 1 46. W2 ez forms 5 45. W2 ez forms 9 45. W2 ez forms 4 44. W2 ez forms 8 44. W2 ez forms 3 43. W2 ez forms 9 43. W2 ez forms 4 43. W2 ez forms 0 47 47. W2 ez forms 4 46. W2 ez forms 7 46. W2 ez forms 1 45. W2 ez forms 5 44. W2 ez forms 9 44. W2 ez forms 4 43. W2 ez forms 9 43. W2 ez forms 4 42. W2 ez forms 9 42. W2 ez forms 4 Appendix C. W2 ez forms (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. W2 ez forms 1 46. W2 ez forms 4 45. W2 ez forms 8 45. W2 ez forms 1 44. W2 ez forms 5 44. W2 ez forms 0 43. W2 ez forms 4 42. W2 ez forms 9 42. W2 ez forms 4 41. W2 ez forms 9 49 46. W2 ez forms 8 46. W2 ez forms 1 45. W2 ez forms 4 44. W2 ez forms 8 44. W2 ez forms 2 43. W2 ez forms 6 43. W2 ez forms 0 42. W2 ez forms 4 41. W2 ez forms 9 41. W2 ez forms 4 50 46. W2 ez forms 5 45. W2 ez forms 8 45. W2 ez forms 1 44. W2 ez forms 4 43. W2 ez forms 8 43. W2 ez forms 2 42. W2 ez forms 6 42. W2 ez forms 0 41. W2 ez forms 5 40. W2 ez forms 9 51 46. W2 ez forms 3 45. W2 ez forms 5 44. W2 ez forms 8 44. W2 ez forms 1 43. W2 ez forms 5 42. W2 ez forms 8 42. W2 ez forms 2 41. W2 ez forms 6 41. W2 ez forms 0 40. W2 ez forms 5 52 46. W2 ez forms 0 45. W2 ez forms 3 44. W2 ez forms 6 43. W2 ez forms 8 43. W2 ez forms 2 42. W2 ez forms 5 41. W2 ez forms 8 41. W2 ez forms 2 40. W2 ez forms 6 40. W2 ez forms 1 53 45. W2 ez forms 8 45. W2 ez forms 1 44. W2 ez forms 3 43. W2 ez forms 6 42. W2 ez forms 9 42. W2 ez forms 2 41. W2 ez forms 5 40. W2 ez forms 9 40. W2 ez forms 3 39. W2 ez forms 7 54 45. W2 ez forms 6 44. W2 ez forms 8 44. W2 ez forms 1 43. W2 ez forms 3 42. W2 ez forms 6 41. W2 ez forms 9 41. W2 ez forms 2 40. W2 ez forms 5 39. W2 ez forms 9 39. W2 ez forms 3 55 45. W2 ez forms 5 44. W2 ez forms 7 43. W2 ez forms 9 43. W2 ez forms 1 42. W2 ez forms 4 41. W2 ez forms 6 40. W2 ez forms 9 40. W2 ez forms 2 39. W2 ez forms 6 38. W2 ez forms 9 56 45. W2 ez forms 3 44. W2 ez forms 5 43. W2 ez forms 7 42. W2 ez forms 9 42. W2 ez forms 1 41. W2 ez forms 4 40. W2 ez forms 7 40. W2 ez forms 0 39. W2 ez forms 3 38. W2 ez forms 6 57 45. W2 ez forms 1 44. W2 ez forms 3 43. W2 ez forms 5 42. W2 ez forms 7 41. W2 ez forms 9 41. W2 ez forms 2 40. W2 ez forms 4 39. W2 ez forms 7 39. W2 ez forms 0 38. W2 ez forms 3 58 45. W2 ez forms 0 44. W2 ez forms 2 43. W2 ez forms 3 42. W2 ez forms 5 41. W2 ez forms 7 40. W2 ez forms 9 40. W2 ez forms 2 39. W2 ez forms 4 38. W2 ez forms 7 38. W2 ez forms 0 59 44. W2 ez forms 9 44. W2 ez forms 0 43. W2 ez forms 2 42. W2 ez forms 4 41. W2 ez forms 5 40. W2 ez forms 7 40. W2 ez forms 0 39. W2 ez forms 2 38. W2 ez forms 5 37. W2 ez forms 8 60 44. W2 ez forms 7 43. W2 ez forms 9 43. W2 ez forms 0 42. W2 ez forms 2 41. W2 ez forms 4 40. W2 ez forms 6 39. W2 ez forms 8 39. W2 ez forms 0 38. W2 ez forms 2 37. W2 ez forms 5 61 44. W2 ez forms 6 43. W2 ez forms 8 42. W2 ez forms 9 42. W2 ez forms 1 41. W2 ez forms 2 40. W2 ez forms 4 39. W2 ez forms 6 38. W2 ez forms 8 38. W2 ez forms 0 37. W2 ez forms 3 62 44. W2 ez forms 5 43. W2 ez forms 7 42. W2 ez forms 8 41. W2 ez forms 9 41. W2 ez forms 1 40. W2 ez forms 3 39. W2 ez forms 4 38. W2 ez forms 6 37. W2 ez forms 8 37. W2 ez forms 1 63 44. W2 ez forms 5 43. W2 ez forms 6 42. W2 ez forms 7 41. W2 ez forms 8 41. W2 ez forms 0 40. W2 ez forms 1 39. W2 ez forms 3 38. W2 ez forms 5 37. W2 ez forms 7 36. W2 ez forms 9 64 44. W2 ez forms 4 43. W2 ez forms 5 42. W2 ez forms 6 41. W2 ez forms 7 40. W2 ez forms 8 40. W2 ez forms 0 39. W2 ez forms 2 38. W2 ez forms 3 37. W2 ez forms 5 36. W2 ez forms 7 65 44. W2 ez forms 3 43. W2 ez forms 4 42. W2 ez forms 5 41. W2 ez forms 6 40. W2 ez forms 7 39. W2 ez forms 9 39. W2 ez forms 0 38. W2 ez forms 2 37. W2 ez forms 4 36. W2 ez forms 6 66 44. W2 ez forms 2 43. W2 ez forms 3 42. W2 ez forms 4 41. W2 ez forms 5 40. W2 ez forms 6 39. W2 ez forms 8 38. W2 ez forms 9 38. W2 ez forms 1 37. W2 ez forms 2 36. W2 ez forms 4 67 44. W2 ez forms 2 43. W2 ez forms 3 42. W2 ez forms 3 41. W2 ez forms 4 40. W2 ez forms 6 39. W2 ez forms 7 38. W2 ez forms 8 38. W2 ez forms 0 37. W2 ez forms 1 36. W2 ez forms 3 68 44. W2 ez forms 1 43. W2 ez forms 2 42. W2 ez forms 3 41. W2 ez forms 4 40. W2 ez forms 5 39. W2 ez forms 6 38. W2 ez forms 7 37. W2 ez forms 9 37. W2 ez forms 0 36. W2 ez forms 2 69 44. W2 ez forms 1 43. W2 ez forms 1 42. W2 ez forms 2 41. W2 ez forms 3 40. W2 ez forms 4 39. W2 ez forms 5 38. W2 ez forms 6 37. W2 ez forms 8 36. W2 ez forms 9 36. W2 ez forms 0 70 44. W2 ez forms 0 43. W2 ez forms 1 42. W2 ez forms 2 41. W2 ez forms 3 40. W2 ez forms 3 39. W2 ez forms 4 38. W2 ez forms 6 37. W2 ez forms 7 36. W2 ez forms 8 35. W2 ez forms 9 71 44. W2 ez forms 0 43. W2 ez forms 0 42. W2 ez forms 1 41. W2 ez forms 2 40. W2 ez forms 3 39. W2 ez forms 4 38. W2 ez forms 5 37. W2 ez forms 6 36. W2 ez forms 7 35. W2 ez forms 9 72 43. W2 ez forms 9 43. W2 ez forms 0 42. W2 ez forms 1 41. W2 ez forms 1 40. W2 ez forms 2 39. W2 ez forms 3 38. W2 ez forms 4 37. W2 ez forms 5 36. W2 ez forms 6 35. W2 ez forms 8 73 43. W2 ez forms 9 43. W2 ez forms 0 42. W2 ez forms 0 41. W2 ez forms 1 40. W2 ez forms 2 39. W2 ez forms 3 38. W2 ez forms 4 37. W2 ez forms 5 36. W2 ez forms 6 35. W2 ez forms 7 74 43. W2 ez forms 9 42. W2 ez forms 9 42. W2 ez forms 0 41. W2 ez forms 1 40. W2 ez forms 1 39. W2 ez forms 2 38. W2 ez forms 3 37. W2 ez forms 4 36. W2 ez forms 5 35. W2 ez forms 6 75 43. W2 ez forms 8 42. W2 ez forms 9 42. W2 ez forms 0 41. W2 ez forms 0 40. W2 ez forms 1 39. W2 ez forms 2 38. W2 ez forms 3 37. W2 ez forms 4 36. W2 ez forms 5 35. W2 ez forms 6 76 43. W2 ez forms 8 42. W2 ez forms 9 41. W2 ez forms 9 41. W2 ez forms 0 40. W2 ez forms 1 39. W2 ez forms 1 38. W2 ez forms 2 37. W2 ez forms 3 36. W2 ez forms 4 35. W2 ez forms 5 77 43. W2 ez forms 8 42. W2 ez forms 9 41. W2 ez forms 9 41. W2 ez forms 0 40. W2 ez forms 0 39. W2 ez forms 1 38. W2 ez forms 2 37. W2 ez forms 3 36. W2 ez forms 4 35. W2 ez forms 5 78 43. W2 ez forms 8 42. W2 ez forms 8 41. W2 ez forms 9 40. W2 ez forms 9 40. W2 ez forms 0 39. W2 ez forms 1 38. W2 ez forms 2 37. W2 ez forms 2 36. W2 ez forms 3 35. W2 ez forms 4 79 43. W2 ez forms 8 42. W2 ez forms 8 41. W2 ez forms 9 40. W2 ez forms 9 40. W2 ez forms 0 39. W2 ez forms 1 38. W2 ez forms 1 37. W2 ez forms 2 36. W2 ez forms 3 35. W2 ez forms 4 80 43. W2 ez forms 7 42. W2 ez forms 8 41. W2 ez forms 8 40. W2 ez forms 9 40. W2 ez forms 0 39. W2 ez forms 0 38. W2 ez forms 1 37. W2 ez forms 2 36. W2 ez forms 3 35. W2 ez forms 4 81 43. W2 ez forms 7 42. W2 ez forms 8 41. W2 ez forms 8 40. W2 ez forms 9 39. W2 ez forms 9 39. W2 ez forms 0 38. W2 ez forms 1 37. W2 ez forms 2 36. W2 ez forms 2 35. W2 ez forms 3 82 43. W2 ez forms 7 42. W2 ez forms 8 41. W2 ez forms 8 40. W2 ez forms 9 39. W2 ez forms 9 39. W2 ez forms 0 38. W2 ez forms 1 37. W2 ez forms 1 36. W2 ez forms 2 35. W2 ez forms 3 83 43. W2 ez forms 7 42. W2 ez forms 8 41. W2 ez forms 8 40. W2 ez forms 9 39. W2 ez forms 9 39. W2 ez forms 0 38. W2 ez forms 0 37. W2 ez forms 1 36. W2 ez forms 2 35. W2 ez forms 3 84 43. W2 ez forms 7 42. W2 ez forms 7 41. W2 ez forms 8 40. W2 ez forms 8 39. W2 ez forms 9 39. W2 ez forms 0 38. W2 ez forms 0 37. W2 ez forms 1 36. W2 ez forms 2 35. W2 ez forms 3 85 43. W2 ez forms 7 42. W2 ez forms 7 41. W2 ez forms 8 40. W2 ez forms 8 39. W2 ez forms 9 38. W2 ez forms 9 38. W2 ez forms 0 37. W2 ez forms 1 36. W2 ez forms 2 35. W2 ez forms 2 86 43. W2 ez forms 7 42. W2 ez forms 7 41. W2 ez forms 8 40. W2 ez forms 8 39. W2 ez forms 9 38. W2 ez forms 9 38. W2 ez forms 0 37. W2 ez forms 1 36. W2 ez forms 1 35. W2 ez forms 2 87 43. W2 ez forms 7 42. W2 ez forms 7 41. W2 ez forms 8 40. W2 ez forms 8 39. W2 ez forms 9 38. W2 ez forms 9 38. W2 ez forms 0 37. W2 ez forms 0 36. W2 ez forms 1 35. W2 ez forms 2 Appendix C. W2 ez forms (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. W2 ez forms 7 42. W2 ez forms 7 41. W2 ez forms 8 40. W2 ez forms 8 39. W2 ez forms 9 38. W2 ez forms 9 38. W2 ez forms 0 37. W2 ez forms 0 36. W2 ez forms 1 35. W2 ez forms 2 89 43. W2 ez forms 7 42. W2 ez forms 7 41. W2 ez forms 7 40. W2 ez forms 8 39. W2 ez forms 8 38. W2 ez forms 9 38. W2 ez forms 0 37. W2 ez forms 0 36. W2 ez forms 1 35. W2 ez forms 2 90 43. W2 ez forms 7 42. W2 ez forms 7 41. W2 ez forms 7 40. W2 ez forms 8 39. W2 ez forms 8 38. W2 ez forms 9 38. W2 ez forms 0 37. W2 ez forms 0 36. W2 ez forms 1 35. W2 ez forms 2 91 43. W2 ez forms 7 42. W2 ez forms 7 41. W2 ez forms 7 40. W2 ez forms 8 39. W2 ez forms 8 38. W2 ez forms 9 37. W2 ez forms 9 37. W2 ez forms 0 36. W2 ez forms 1 35. W2 ez forms 2 92 43. W2 ez forms 7 42. W2 ez forms 7 41. W2 ez forms 7 40. W2 ez forms 8 39. W2 ez forms 8 38. W2 ez forms 9 37. W2 ez forms 9 37. W2 ez forms 0 36. W2 ez forms 1 35. W2 ez forms 1 93 43. W2 ez forms 7 42. W2 ez forms 7 41. W2 ez forms 7 40. W2 ez forms 8 39. W2 ez forms 8 38. W2 ez forms 9 37. W2 ez forms 9 37. W2 ez forms 0 36. W2 ez forms 1 35. W2 ez forms 1 94 43. W2 ez forms 7 42. W2 ez forms 7 41. W2 ez forms 7 40. W2 ez forms 8 39. W2 ez forms 8 38. W2 ez forms 9 37. W2 ez forms 9 37. W2 ez forms 0 36. W2 ez forms 1 35. W2 ez forms 1 95 43. W2 ez forms 6 42. W2 ez forms 7 41. W2 ez forms 7 40. W2 ez forms 8 39. W2 ez forms 8 38. W2 ez forms 9 37. W2 ez forms 9 37. W2 ez forms 0 36. W2 ez forms 1 35. W2 ez forms 1 96 43. W2 ez forms 6 42. W2 ez forms 7 41. W2 ez forms 7 40. W2 ez forms 8 39. W2 ez forms 8 38. W2 ez forms 9 37. W2 ez forms 9 37. W2 ez forms 0 36. W2 ez forms 1 35. W2 ez forms 1 97 43. W2 ez forms 6 42. W2 ez forms 7 41. W2 ez forms 7 40. W2 ez forms 8 39. W2 ez forms 8 38. W2 ez forms 9 37. W2 ez forms 9 37. W2 ez forms 0 36. W2 ez forms 1 35. W2 ez forms 1 98 43. W2 ez forms 6 42. W2 ez forms 7 41. W2 ez forms 7 40. W2 ez forms 8 39. W2 ez forms 8 38. W2 ez forms 9 37. W2 ez forms 9 37. W2 ez forms 0 36. W2 ez forms 0 35. W2 ez forms 1 99 43. W2 ez forms 6 42. W2 ez forms 7 41. W2 ez forms 7 40. W2 ez forms 8 39. W2 ez forms 8 38. W2 ez forms 9 37. W2 ez forms 9 37. W2 ez forms 0 36. W2 ez forms 0 35. W2 ez forms 1 100 43. W2 ez forms 6 42. W2 ez forms 7 41. W2 ez forms 7 40. W2 ez forms 8 39. W2 ez forms 8 38. W2 ez forms 9 37. W2 ez forms 9 37. W2 ez forms 0 36. W2 ez forms 0 35. W2 ez forms 1 101 43. W2 ez forms 6 42. W2 ez forms 7 41. W2 ez forms 7 40. W2 ez forms 8 39. W2 ez forms 8 38. W2 ez forms 9 37. W2 ez forms 9 37. W2 ez forms 0 36. W2 ez forms 0 35. W2 ez forms 1 102 43. W2 ez forms 6 42. W2 ez forms 7 41. W2 ez forms 7 40. W2 ez forms 8 39. W2 ez forms 8 38. W2 ez forms 9 37. W2 ez forms 9 37. W2 ez forms 0 36. W2 ez forms 0 35. W2 ez forms 1 103 43. W2 ez forms 6 42. W2 ez forms 7 41. W2 ez forms 7 40. W2 ez forms 8 39. W2 ez forms 8 38. W2 ez forms 9 37. W2 ez forms 9 37. W2 ez forms 0 36. W2 ez forms 0 35. W2 ez forms 1 104 43. W2 ez forms 6 42. W2 ez forms 7 41. W2 ez forms 7 40. W2 ez forms 8 39. W2 ez forms 8 38. W2 ez forms 8 37. W2 ez forms 9 37. W2 ez forms 0 36. W2 ez forms 0 35. W2 ez forms 1 105 43. W2 ez forms 6 42. W2 ez forms 7 41. W2 ez forms 7 40. W2 ez forms 8 39. W2 ez forms 8 38. W2 ez forms 8 37. W2 ez forms 9 37. W2 ez forms 0 36. W2 ez forms 0 35. W2 ez forms 1 106 43. W2 ez forms 6 42. W2 ez forms 7 41. W2 ez forms 7 40. W2 ez forms 8 39. W2 ez forms 8 38. W2 ez forms 8 37. W2 ez forms 9 37. W2 ez forms 0 36. W2 ez forms 0 35. W2 ez forms 1 107 43. W2 ez forms 6 42. W2 ez forms 7 41. W2 ez forms 7 40. W2 ez forms 8 39. W2 ez forms 8 38. W2 ez forms 8 37. W2 ez forms 9 37. W2 ez forms 0 36. W2 ez forms 0 35. W2 ez forms 1 108 43. W2 ez forms 6 42. W2 ez forms 7 41. W2 ez forms 7 40. W2 ez forms 8 39. W2 ez forms 8 38. W2 ez forms 8 37. W2 ez forms 9 37. W2 ez forms 0 36. W2 ez forms 0 35. W2 ez forms 1 109 43. W2 ez forms 6 42. W2 ez forms 7 41. W2 ez forms 7 40. W2 ez forms 7 39. W2 ez forms 8 38. W2 ez forms 8 37. W2 ez forms 9 37. W2 ez forms 0 36. W2 ez forms 0 35. W2 ez forms 1 110 43. W2 ez forms 6 42. W2 ez forms 7 41. W2 ez forms 7 40. W2 ez forms 7 39. W2 ez forms 8 38. W2 ez forms 8 37. W2 ez forms 9 37. W2 ez forms 0 36. W2 ez forms 0 35. W2 ez forms 1 111 43. W2 ez forms 6 42. W2 ez forms 7 41. W2 ez forms 7 40. W2 ez forms 7 39. W2 ez forms 8 38. W2 ez forms 8 37. W2 ez forms 9 37. W2 ez forms 0 36. W2 ez forms 0 35. W2 ez forms 1 112 43. W2 ez forms 6 42. W2 ez forms 7 41. W2 ez forms 7 40. W2 ez forms 7 39. W2 ez forms 8 38. W2 ez forms 8 37. W2 ez forms 9 37. W2 ez forms 0 36. W2 ez forms 0 35. W2 ez forms 1 113 43. W2 ez forms 6 42. W2 ez forms 7 41. W2 ez forms 7 40. W2 ez forms 7 39. W2 ez forms 8 38. W2 ez forms 8 37. W2 ez forms 9 37. W2 ez forms 0 36. W2 ez forms 0 35. W2 ez forms 1 114 43. W2 ez forms 6 42. W2 ez forms 7 41. W2 ez forms 7 40. W2 ez forms 7 39. W2 ez forms 8 38. W2 ez forms 8 37. W2 ez forms 9 37. W2 ez forms 0 36. W2 ez forms 0 35. W2 ez forms 1 115+ 43. W2 ez forms 6 42. W2 ez forms 7 41. W2 ez forms 7 40. W2 ez forms 7 39. W2 ez forms 8 38. W2 ez forms 8 37. W2 ez forms 9 37. W2 ez forms 0 36. W2 ez forms 0 35. W2 ez forms 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. W2 ez forms 4 40. W2 ez forms 0 39. W2 ez forms 5 39. W2 ez forms 1 38. W2 ez forms 7 38. W2 ez forms 3 38. W2 ez forms 0 37. W2 ez forms 6 37. W2 ez forms 3 37. W2 ez forms 1 51 40. W2 ez forms 0 39. W2 ez forms 5 39. W2 ez forms 0 38. W2 ez forms 5 38. W2 ez forms 1 37. W2 ez forms 7 37. W2 ez forms 4 37. W2 ez forms 0 36. W2 ez forms 7 36. W2 ez forms 4 52 39. W2 ez forms 5 39. W2 ez forms 0 38. W2 ez forms 5 38. W2 ez forms 0 37. W2 ez forms 6 37. W2 ez forms 2 36. W2 ez forms 8 36. W2 ez forms 4 36. W2 ez forms 0 35. W2 ez forms 7 53 39. W2 ez forms 1 38. W2 ez forms 5 38. W2 ez forms 0 37. W2 ez forms 5 37. W2 ez forms 1 36. W2 ez forms 6 36. W2 ez forms 2 35. W2 ez forms 8 35. W2 ez forms 4 35. W2 ez forms 1 54 38. W2 ez forms 7 38. W2 ez forms 1 37. W2 ez forms 6 37. W2 ez forms 1 36. W2 ez forms 6 36. W2 ez forms 1 35. W2 ez forms 7 35. W2 ez forms 2 34. W2 ez forms 8 34. W2 ez forms 5 55 38. W2 ez forms 3 37. W2 ez forms 7 37. W2 ez forms 2 36. W2 ez forms 6 36. W2 ez forms 1 35. W2 ez forms 6 35. W2 ez forms 1 34. W2 ez forms 7 34. W2 ez forms 3 33. W2 ez forms 9 56 38. W2 ez forms 0 37. W2 ez forms 4 36. W2 ez forms 8 36. W2 ez forms 2 35. W2 ez forms 7 35. W2 ez forms 1 34. W2 ez forms 7 34. W2 ez forms 2 33. W2 ez forms 7 33. W2 ez forms 3 Appendix C. W2 ez forms (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. W2 ez forms 6 37. W2 ez forms 0 36. W2 ez forms 4 35. W2 ez forms 8 35. W2 ez forms 2 34. W2 ez forms 7 34. W2 ez forms 2 33. W2 ez forms 7 33. W2 ez forms 2 32. W2 ez forms 8 58 37. W2 ez forms 3 36. W2 ez forms 7 36. W2 ez forms 0 35. W2 ez forms 4 34. W2 ez forms 8 34. W2 ez forms 3 33. W2 ez forms 7 33. W2 ez forms 2 32. W2 ez forms 8 32. W2 ez forms 3 59 37. W2 ez forms 1 36. W2 ez forms 4 35. W2 ez forms 7 35. W2 ez forms 1 34. W2 ez forms 5 33. W2 ez forms 9 33. W2 ez forms 3 32. W2 ez forms 8 32. W2 ez forms 3 31. W2 ez forms 8 60 36. W2 ez forms 8 36. W2 ez forms 1 35. W2 ez forms 4 34. W2 ez forms 8 34. W2 ez forms 1 33. W2 ez forms 5 32. W2 ez forms 9 32. W2 ez forms 4 31. W2 ez forms 9 31. W2 ez forms 3 61 36. W2 ez forms 6 35. W2 ez forms 8 35. W2 ez forms 1 34. W2 ez forms 5 33. W2 ez forms 8 33. W2 ez forms 2 32. W2 ez forms 6 32. W2 ez forms 0 31. W2 ez forms 4 30. W2 ez forms 9 62 36. W2 ez forms 3 35. W2 ez forms 6 34. W2 ez forms 9 34. W2 ez forms 2 33. W2 ez forms 5 32. W2 ez forms 9 32. W2 ez forms 2 31. W2 ez forms 6 31. W2 ez forms 1 30. W2 ez forms 5 63 36. W2 ez forms 1 35. W2 ez forms 4 34. W2 ez forms 6 33. W2 ez forms 9 33. W2 ez forms 2 32. W2 ez forms 6 31. W2 ez forms 9 31. W2 ez forms 3 30. W2 ez forms 7 30. W2 ez forms 1 64 35. W2 ez forms 9 35. W2 ez forms 2 34. W2 ez forms 4 33. W2 ez forms 7 33. W2 ez forms 0 32. W2 ez forms 3 31. W2 ez forms 6 31. W2 ez forms 0 30. W2 ez forms 4 29. W2 ez forms 8 65 35. W2 ez forms 8 35. W2 ez forms 0 34. W2 ez forms 2 33. W2 ez forms 5 32. W2 ez forms 7 32. W2 ez forms 0 31. W2 ez forms 4 30. W2 ez forms 7 30. W2 ez forms 0 29. W2 ez forms 4 66 35. W2 ez forms 6 34. W2 ez forms 8 34. W2 ez forms 0 33. W2 ez forms 3 32. W2 ez forms 5 31. W2 ez forms 8 31. W2 ez forms 1 30. W2 ez forms 4 29. W2 ez forms 8 29. W2 ez forms 1 67 35. W2 ez forms 5 34. W2 ez forms 7 33. W2 ez forms 9 33. W2 ez forms 1 32. W2 ez forms 3 31. W2 ez forms 6 30. W2 ez forms 9 30. W2 ez forms 2 29. W2 ez forms 5 28. W2 ez forms 8 68 35. W2 ez forms 3 34. W2 ez forms 5 33. W2 ez forms 7 32. W2 ez forms 9 32. W2 ez forms 1 31. W2 ez forms 4 30. W2 ez forms 7 29. W2 ez forms 9 29. W2 ez forms 2 28. W2 ez forms 6 69 35. W2 ez forms 2 34. W2 ez forms 4 33. W2 ez forms 6 32. W2 ez forms 8 32. W2 ez forms 0 31. W2 ez forms 2 30. W2 ez forms 5 29. W2 ez forms 7 29. W2 ez forms 0 28. W2 ez forms 3 70 35. W2 ez forms 1 34. W2 ez forms 3 33. W2 ez forms 4 32. W2 ez forms 6 31. W2 ez forms 8 31. W2 ez forms 1 30. W2 ez forms 3 29. W2 ez forms 5 28. W2 ez forms 8 28. W2 ez forms 1 71 35. W2 ez forms 0 34. W2 ez forms 2 33. W2 ez forms 3 32. W2 ez forms 5 31. W2 ez forms 7 30. W2 ez forms 9 30. W2 ez forms 1 29. W2 ez forms 4 28. W2 ez forms 6 27. W2 ez forms 9 72 34. W2 ez forms 9 34. W2 ez forms 1 33. W2 ez forms 2 32. W2 ez forms 4 31. W2 ez forms 6 30. W2 ez forms 8 30. W2 ez forms 0 29. W2 ez forms 2 28. W2 ez forms 4 27. W2 ez forms 7 73 34. W2 ez forms 8 34. W2 ez forms 0 33. W2 ez forms 1 32. W2 ez forms 3 31. W2 ez forms 5 30. W2 ez forms 6 29. W2 ez forms 8 29. W2 ez forms 1 28. W2 ez forms 3 27. W2 ez forms 5 74 34. W2 ez forms 8 33. W2 ez forms 9 33. W2 ez forms 0 32. W2 ez forms 2 31. W2 ez forms 4 30. W2 ez forms 5 29. W2 ez forms 7 28. W2 ez forms 9 28. W2 ez forms 1 27. W2 ez forms 4 75 34. W2 ez forms 7 33. W2 ez forms 8 33. W2 ez forms 0 32. W2 ez forms 1 31. W2 ez forms 3 30. W2 ez forms 4 29. W2 ez forms 6 28. W2 ez forms 8 28. W2 ez forms 0 27. W2 ez forms 2 76 34. W2 ez forms 6 33. W2 ez forms 8 32. W2 ez forms 9 32. W2 ez forms 0 31. W2 ez forms 2 30. W2 ez forms 3 29. W2 ez forms 5 28. W2 ez forms 7 27. W2 ez forms 9 27. W2 ez forms 1 77 34. W2 ez forms 6 33. W2 ez forms 7 32. W2 ez forms 8 32. W2 ez forms 0 31. W2 ez forms 1 30. W2 ez forms 3 29. W2 ez forms 4 28. W2 ez forms 6 27. W2 ez forms 8 27. W2 ez forms 0 78 34. W2 ez forms 5 33. W2 ez forms 6 32. W2 ez forms 8 31. W2 ez forms 9 31. W2 ez forms 0 30. W2 ez forms 2 29. W2 ez forms 3 28. W2 ez forms 5 27. W2 ez forms 7 26. W2 ez forms 9 79 34. W2 ez forms 5 33. W2 ez forms 6 32. W2 ez forms 7 31. W2 ez forms 8 31. W2 ez forms 0 30. W2 ez forms 1 29. W2 ez forms 3 28. W2 ez forms 4 27. W2 ez forms 6 26. W2 ez forms 8 80 34. W2 ez forms 5 33. W2 ez forms 6 32. W2 ez forms 7 31. W2 ez forms 8 30. W2 ez forms 9 30. W2 ez forms 1 29. W2 ez forms 2 28. W2 ez forms 4 27. W2 ez forms 5 26. W2 ez forms 7 81 34. W2 ez forms 4 33. W2 ez forms 5 32. W2 ez forms 6 31. W2 ez forms 8 30. W2 ez forms 9 30. W2 ez forms 0 29. W2 ez forms 2 28. W2 ez forms 3 27. W2 ez forms 5 26. W2 ez forms 6 82 34. W2 ez forms 4 33. W2 ez forms 5 32. W2 ez forms 6 31. W2 ez forms 7 30. W2 ez forms 8 30. W2 ez forms 0 29. W2 ez forms 1 28. W2 ez forms 3 27. W2 ez forms 4 26. W2 ez forms 6 83 34. W2 ez forms 4 33. W2 ez forms 5 32. W2 ez forms 6 31. W2 ez forms 7 30. W2 ez forms 8 29. W2 ez forms 9 29. W2 ez forms 1 28. W2 ez forms 2 27. W2 ez forms 4 26. W2 ez forms 5 84 34. W2 ez forms 3 33. W2 ez forms 4 32. W2 ez forms 5 31. W2 ez forms 7 30. W2 ez forms 8 29. W2 ez forms 9 29. W2 ez forms 0 28. W2 ez forms 2 27. W2 ez forms 3 26. W2 ez forms 5 85 34. W2 ez forms 3 33. W2 ez forms 4 32. W2 ez forms 5 31. W2 ez forms 6 30. W2 ez forms 7 29. W2 ez forms 9 29. W2 ez forms 0 28. W2 ez forms 1 27. W2 ez forms 3 26. W2 ez forms 4 86 34. W2 ez forms 3 33. W2 ez forms 4 32. W2 ez forms 5 31. W2 ez forms 6 30. W2 ez forms 7 29. W2 ez forms 8 29. W2 ez forms 0 28. W2 ez forms 1 27. W2 ez forms 2 26. W2 ez forms 4 87 34. W2 ez forms 3 33. W2 ez forms 4 32. W2 ez forms 5 31. W2 ez forms 6 30. W2 ez forms 7 29. W2 ez forms 8 28. W2 ez forms 9 28. W2 ez forms 1 27. W2 ez forms 2 26. W2 ez forms 4 88 34. W2 ez forms 3 33. W2 ez forms 4 32. W2 ez forms 5 31. W2 ez forms 6 30. W2 ez forms 7 29. W2 ez forms 8 28. W2 ez forms 9 28. W2 ez forms 0 27. W2 ez forms 2 26. W2 ez forms 3 89 34. W2 ez forms 3 33. W2 ez forms 3 32. W2 ez forms 4 31. W2 ez forms 5 30. W2 ez forms 7 29. W2 ez forms 8 28. W2 ez forms 9 28. W2 ez forms 0 27. W2 ez forms 2 26. W2 ez forms 3 90 34. W2 ez forms 2 33. W2 ez forms 3 32. W2 ez forms 4 31. W2 ez forms 5 30. W2 ez forms 6 29. W2 ez forms 8 28. W2 ez forms 9 28. W2 ez forms 0 27. W2 ez forms 1 26. W2 ez forms 3 91 34. W2 ez forms 2 33. W2 ez forms 3 32. W2 ez forms 4 31. W2 ez forms 5 30. W2 ez forms 6 29. W2 ez forms 7 28. W2 ez forms 9 28. W2 ez forms 0 27. W2 ez forms 1 26. W2 ez forms 3 92 34. W2 ez forms 2 33. W2 ez forms 3 32. W2 ez forms 4 31. W2 ez forms 5 30. W2 ez forms 6 29. W2 ez forms 7 28. W2 ez forms 8 28. W2 ez forms 0 27. W2 ez forms 1 26. W2 ez forms 2 93 34. W2 ez forms 2 33. W2 ez forms 3 32. W2 ez forms 4 31. W2 ez forms 5 30. W2 ez forms 6 29. W2 ez forms 7 28. W2 ez forms 8 28. W2 ez forms 0 27. W2 ez forms 1 26. W2 ez forms 2 94 34. W2 ez forms 2 33. W2 ez forms 3 32. W2 ez forms 4 31. W2 ez forms 5 30. W2 ez forms 6 29. W2 ez forms 7 28. W2 ez forms 8 27. W2 ez forms 9 27. W2 ez forms 1 26. W2 ez forms 2 95 34. W2 ez forms 2 33. W2 ez forms 3 32. W2 ez forms 4 31. W2 ez forms 5 30. W2 ez forms 6 29. W2 ez forms 7 28. W2 ez forms 8 27. W2 ez forms 9 27. W2 ez forms 1 26. W2 ez forms 2 96 34. W2 ez forms 2 33. W2 ez forms 3 32. W2 ez forms 4 31. W2 ez forms 5 30. W2 ez forms 6 29. W2 ez forms 7 28. W2 ez forms 8 27. W2 ez forms 9 27. W2 ez forms 0 26. W2 ez forms 2 Appendix C. W2 ez forms (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. W2 ez forms 2 33. W2 ez forms 3 32. W2 ez forms 4 31. W2 ez forms 5 30. W2 ez forms 6 29. W2 ez forms 7 28. W2 ez forms 8 27. W2 ez forms 9 27. W2 ez forms 0 26. W2 ez forms 2 98 34. W2 ez forms 2 33. W2 ez forms 3 32. W2 ez forms 4 31. W2 ez forms 5 30. W2 ez forms 6 29. W2 ez forms 7 28. W2 ez forms 8 27. W2 ez forms 9 27. W2 ez forms 0 26. W2 ez forms 2 99 34. W2 ez forms 2 33. W2 ez forms 3 32. W2 ez forms 4 31. W2 ez forms 5 30. W2 ez forms 6 29. W2 ez forms 7 28. W2 ez forms 8 27. W2 ez forms 9 27. W2 ez forms 0 26. W2 ez forms 2 100 34. W2 ez forms 2 33. W2 ez forms 3 32. W2 ez forms 4 31. W2 ez forms 5 30. W2 ez forms 6 29. W2 ez forms 7 28. W2 ez forms 8 27. W2 ez forms 9 27. W2 ez forms 0 26. W2 ez forms 1 101 34. W2 ez forms 2 33. W2 ez forms 3 32. W2 ez forms 4 31. W2 ez forms 5 30. W2 ez forms 6 29. W2 ez forms 7 28. W2 ez forms 8 27. W2 ez forms 9 27. W2 ez forms 0 26. W2 ez forms 1 102 34. W2 ez forms 2 33. W2 ez forms 3 32. W2 ez forms 4 31. W2 ez forms 4 30. W2 ez forms 5 29. W2 ez forms 7 28. W2 ez forms 8 27. W2 ez forms 9 27. W2 ez forms 0 26. W2 ez forms 1 103 34. W2 ez forms 2 33. W2 ez forms 3 32. W2 ez forms 4 31. W2 ez forms 4 30. W2 ez forms 5 29. W2 ez forms 7 28. W2 ez forms 8 27. W2 ez forms 9 27. W2 ez forms 0 26. W2 ez forms 1 104 34. W2 ez forms 2 33. W2 ez forms 3 32. W2 ez forms 4 31. W2 ez forms 4 30. W2 ez forms 5 29. W2 ez forms 6 28. W2 ez forms 8 27. W2 ez forms 9 27. W2 ez forms 0 26. W2 ez forms 1 105 34. W2 ez forms 2 33. W2 ez forms 3 32. W2 ez forms 3 31. W2 ez forms 4 30. W2 ez forms 5 29. W2 ez forms 6 28. W2 ez forms 8 27. W2 ez forms 9 27. W2 ez forms 0 26. W2 ez forms 1 106 34. W2 ez forms 2 33. W2 ez forms 3 32. W2 ez forms 3 31. W2 ez forms 4 30. W2 ez forms 5 29. W2 ez forms 6 28. W2 ez forms 8 27. W2 ez forms 9 27. W2 ez forms 0 26. W2 ez forms 1 107 34. W2 ez forms 2 33. W2 ez forms 3 32. W2 ez forms 3 31. W2 ez forms 4 30. W2 ez forms 5 29. W2 ez forms 6 28. W2 ez forms 8 27. W2 ez forms 9 27. W2 ez forms 0 26. W2 ez forms 1 108 34. W2 ez forms 2 33. W2 ez forms 3 32. W2 ez forms 3 31. W2 ez forms 4 30. W2 ez forms 5 29. W2 ez forms 6 28. W2 ez forms 8 27. W2 ez forms 9 27. W2 ez forms 0 26. W2 ez forms 1 109 34. W2 ez forms 2 33. W2 ez forms 3 32. W2 ez forms 3 31. W2 ez forms 4 30. W2 ez forms 5 29. W2 ez forms 6 28. W2 ez forms 7 27. W2 ez forms 9 27. W2 ez forms 0 26. W2 ez forms 1 110 34. W2 ez forms 2 33. W2 ez forms 3 32. W2 ez forms 3 31. W2 ez forms 4 30. W2 ez forms 5 29. W2 ez forms 6 28. W2 ez forms 7 27. W2 ez forms 9 27. W2 ez forms 0 26. W2 ez forms 1 111 34. W2 ez forms 2 33. W2 ez forms 3 32. W2 ez forms 3 31. W2 ez forms 4 30. W2 ez forms 5 29. W2 ez forms 6 28. W2 ez forms 7 27. W2 ez forms 9 27. W2 ez forms 0 26. W2 ez forms 1 112 34. W2 ez forms 2 33. W2 ez forms 3 32. W2 ez forms 3 31. W2 ez forms 4 30. W2 ez forms 5 29. W2 ez forms 6 28. W2 ez forms 7 27. W2 ez forms 9 27. W2 ez forms 0 26. W2 ez forms 1 113 34. W2 ez forms 2 33. W2 ez forms 3 32. W2 ez forms 3 31. W2 ez forms 4 30. W2 ez forms 5 29. W2 ez forms 6 28. W2 ez forms 7 27. W2 ez forms 9 27. W2 ez forms 0 26. W2 ez forms 1 114 34. W2 ez forms 2 33. W2 ez forms 3 32. W2 ez forms 3 31. W2 ez forms 4 30. W2 ez forms 5 29. W2 ez forms 6 28. W2 ez forms 7 27. W2 ez forms 9 27. W2 ez forms 0 26. W2 ez forms 1 115+ 34. W2 ez forms 2 33. W2 ez forms 3 32. W2 ez forms 3 31. W2 ez forms 4 30. W2 ez forms 5 29. W2 ez forms 6 28. W2 ez forms 7 27. W2 ez forms 9 27. W2 ez forms 0 26. W2 ez forms 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. W2 ez forms 9 30. W2 ez forms 4 30. W2 ez forms 0 29. W2 ez forms 6 29. W2 ez forms 2 28. W2 ez forms 8 28. W2 ez forms 5 28. W2 ez forms 2 27. W2 ez forms 9 27. W2 ez forms 6 61 30. W2 ez forms 4 29. W2 ez forms 9 29. W2 ez forms 5 29. W2 ez forms 0 28. W2 ez forms 6 28. W2 ez forms 3 27. W2 ez forms 9 27. W2 ez forms 6 27. W2 ez forms 3 27. W2 ez forms 0 62 30. W2 ez forms 0 29. W2 ez forms 5 29. W2 ez forms 0 28. W2 ez forms 5 28. W2 ez forms 1 27. W2 ez forms 7 27. W2 ez forms 3 27. W2 ez forms 0 26. W2 ez forms 7 26. W2 ez forms 4 63 29. W2 ez forms 6 29. W2 ez forms 0 28. W2 ez forms 5 28. W2 ez forms 1 27. W2 ez forms 6 27. W2 ez forms 2 26. W2 ez forms 8 26. W2 ez forms 4 26. W2 ez forms 1 25. W2 ez forms 7 64 29. W2 ez forms 2 28. W2 ez forms 6 28. W2 ez forms 1 27. W2 ez forms 6 27. W2 ez forms 1 26. W2 ez forms 7 26. W2 ez forms 3 25. W2 ez forms 9 25. W2 ez forms 5 25. W2 ez forms 2 65 28. W2 ez forms 8 28. W2 ez forms 3 27. W2 ez forms 7 27. W2 ez forms 2 26. W2 ez forms 7 26. W2 ez forms 2 25. W2 ez forms 8 25. W2 ez forms 4 25. W2 ez forms 0 24. W2 ez forms 6 66 28. W2 ez forms 5 27. W2 ez forms 9 27. W2 ez forms 3 26. W2 ez forms 8 26. W2 ez forms 3 25. W2 ez forms 8 25. W2 ez forms 3 24. W2 ez forms 9 24. W2 ez forms 5 24. W2 ez forms 1 67 28. W2 ez forms 2 27. W2 ez forms 6 27. W2 ez forms 0 26. W2 ez forms 4 25. W2 ez forms 9 25. W2 ez forms 4 24. W2 ez forms 9 24. W2 ez forms 4 24. W2 ez forms 0 23. W2 ez forms 6 68 27. W2 ez forms 9 27. W2 ez forms 3 26. W2 ez forms 7 26. W2 ez forms 1 25. W2 ez forms 5 25. W2 ez forms 0 24. W2 ez forms 5 24. W2 ez forms 0 23. W2 ez forms 5 23. W2 ez forms 1 69 27. W2 ez forms 6 27. W2 ez forms 0 26. W2 ez forms 4 25. W2 ez forms 7 25. W2 ez forms 2 24. W2 ez forms 6 24. W2 ez forms 1 23. W2 ez forms 6 23. W2 ez forms 1 22. W2 ez forms 6 70 27. W2 ez forms 4 26. W2 ez forms 7 26. W2 ez forms 1 25. W2 ez forms 4 24. W2 ez forms 8 24. W2 ez forms 3 23. W2 ez forms 7 23. W2 ez forms 2 22. W2 ez forms 7 22. W2 ez forms 2 71 27. W2 ez forms 2 26. W2 ez forms 5 25. W2 ez forms 8 25. W2 ez forms 2 24. W2 ez forms 5 23. W2 ez forms 9 23. W2 ez forms 4 22. W2 ez forms 8 22. W2 ez forms 3 21. W2 ez forms 8 72 27. W2 ez forms 0 26. W2 ez forms 3 25. W2 ez forms 6 24. W2 ez forms 9 24. W2 ez forms 3 23. W2 ez forms 7 23. W2 ez forms 1 22. W2 ez forms 5 22. W2 ez forms 0 21. W2 ez forms 4 73 26. W2 ez forms 8 26. W2 ez forms 1 25. W2 ez forms 4 24. W2 ez forms 7 24. W2 ez forms 0 23. W2 ez forms 4 22. W2 ez forms 8 22. W2 ez forms 2 21. W2 ez forms 6 21. W2 ez forms 1 74 26. W2 ez forms 6 25. W2 ez forms 9 25. W2 ez forms 2 24. W2 ez forms 5 23. W2 ez forms 8 23. W2 ez forms 1 22. W2 ez forms 5 21. W2 ez forms 9 21. W2 ez forms 3 20. W2 ez forms 8 75 26. W2 ez forms 5 25. W2 ez forms 7 25. W2 ez forms 0 24. W2 ez forms 3 23. W2 ez forms 6 22. W2 ez forms 9 22. W2 ez forms 3 21. W2 ez forms 6 21. W2 ez forms 0 20. W2 ez forms 5 Appendix C. W2 ez forms (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. W2 ez forms 3 25. W2 ez forms 6 24. W2 ez forms 8 24. W2 ez forms 1 23. W2 ez forms 4 22. W2 ez forms 7 22. W2 ez forms 0 21. W2 ez forms 4 20. W2 ez forms 8 20. W2 ez forms 2 77 26. W2 ez forms 2 25. W2 ez forms 4 24. W2 ez forms 7 23. W2 ez forms 9 23. W2 ez forms 2 22. W2 ez forms 5 21. W2 ez forms 8 21. W2 ez forms 2 20. W2 ez forms 6 19. W2 ez forms 9 78 26. W2 ez forms 1 25. W2 ez forms 3 24. W2 ez forms 6 23. W2 ez forms 8 23. W2 ez forms 1 22. W2 ez forms 4 21. W2 ez forms 7 21. W2 ez forms 0 20. W2 ez forms 3 19. W2 ez forms 7 79 26. W2 ez forms 0 25. W2 ez forms 2 24. W2 ez forms 4 23. W2 ez forms 7 22. W2 ez forms 9 22. W2 ez forms 2 21. W2 ez forms 5 20. W2 ez forms 8 20. W2 ez forms 1 19. W2 ez forms 5 80 25. W2 ez forms 9 25. W2 ez forms 1 24. W2 ez forms 3 23. W2 ez forms 6 22. W2 ez forms 8 22. W2 ez forms 1 21. W2 ez forms 3 20. W2 ez forms 6 20. W2 ez forms 0 19. W2 ez forms 3 81 25. W2 ez forms 8 25. W2 ez forms 0 24. W2 ez forms 2 23. W2 ez forms 4 22. W2 ez forms 7 21. W2 ez forms 9 21. W2 ez forms 2 20. W2 ez forms 5 19. W2 ez forms 8 19. W2 ez forms 1 82 25. W2 ez forms 8 24. W2 ez forms 9 24. W2 ez forms 1 23. W2 ez forms 4 22. W2 ez forms 6 21. W2 ez forms 8 21. W2 ez forms 1 20. W2 ez forms 4 19. W2 ez forms 7 19. W2 ez forms 0 83 25. W2 ez forms 7 24. W2 ez forms 9 24. W2 ez forms 1 23. W2 ez forms 3 22. W2 ez forms 5 21. W2 ez forms 7 21. W2 ez forms 0 20. W2 ez forms 2 19. W2 ez forms 5 18. W2 ez forms 8 84 25. W2 ez forms 6 24. W2 ez forms 8 24. W2 ez forms 0 23. W2 ez forms 2 22. W2 ez forms 4 21. W2 ez forms 6 20. W2 ez forms 9 20. W2 ez forms 1 19. W2 ez forms 4 18. W2 ez forms 7 85 25. W2 ez forms 6 24. W2 ez forms 8 23. W2 ez forms 9 23. W2 ez forms 1 22. W2 ez forms 3 21. W2 ez forms 6 20. W2 ez forms 8 20. W2 ez forms 1 19. W2 ez forms 3 18. W2 ez forms 6 86 25. W2 ez forms 5 24. W2 ez forms 7 23. W2 ez forms 9 23. W2 ez forms 1 22. W2 ez forms 3 21. W2 ez forms 5 20. W2 ez forms 7 20. W2 ez forms 0 19. W2 ez forms 2 18. W2 ez forms 5 87 25. W2 ez forms 5 24. W2 ez forms 7 23. W2 ez forms 8 23. W2 ez forms 0 22. W2 ez forms 2 21. W2 ez forms 4 20. W2 ez forms 7 19. W2 ez forms 9 19. W2 ez forms 2 18. W2 ez forms 4 88 25. W2 ez forms 5 24. W2 ez forms 6 23. W2 ez forms 8 23. W2 ez forms 0 22. W2 ez forms 2 21. W2 ez forms 4 20. W2 ez forms 6 19. W2 ez forms 8 19. W2 ez forms 1 18. W2 ez forms 3 89 25. W2 ez forms 4 24. W2 ez forms 6 23. W2 ez forms 8 22. W2 ez forms 9 22. W2 ez forms 1 21. W2 ez forms 3 20. W2 ez forms 5 19. W2 ez forms 8 19. W2 ez forms 0 18. W2 ez forms 3 90 25. W2 ez forms 4 24. W2 ez forms 6 23. W2 ez forms 7 22. W2 ez forms 9 22. W2 ez forms 1 21. W2 ez forms 3 20. W2 ez forms 5 19. W2 ez forms 7 19. W2 ez forms 0 18. W2 ez forms 2 91 25. W2 ez forms 4 24. W2 ez forms 5 23. W2 ez forms 7 22. W2 ez forms 9 22. W2 ez forms 1 21. W2 ez forms 3 20. W2 ez forms 5 19. W2 ez forms 7 18. W2 ez forms 9 18. W2 ez forms 2 92 25. W2 ez forms 4 24. W2 ez forms 5 23. W2 ez forms 7 22. W2 ez forms 9 22. W2 ez forms 0 21. W2 ez forms 2 20. W2 ez forms 4 19. W2 ez forms 6 18. W2 ez forms 9 18. W2 ez forms 1 93 25. W2 ez forms 4 24. W2 ez forms 5 23. W2 ez forms 7 22. W2 ez forms 8 22. W2 ez forms 0 21. W2 ez forms 2 20. W2 ez forms 4 19. W2 ez forms 6 18. W2 ez forms 8 18. W2 ez forms 1 94 25. W2 ez forms 3 24. W2 ez forms 5 23. W2 ez forms 6 22. W2 ez forms 8 22. W2 ez forms 0 21. W2 ez forms 2 20. W2 ez forms 4 19. W2 ez forms 6 18. W2 ez forms 8 18. W2 ez forms 0 95 25. W2 ez forms 3 24. W2 ez forms 5 23. W2 ez forms 6 22. W2 ez forms 8 22. W2 ez forms 0 21. W2 ez forms 1 20. W2 ez forms 3 19. W2 ez forms 6 18. W2 ez forms 8 18. W2 ez forms 0 96 25. W2 ez forms 3 24. W2 ez forms 5 23. W2 ez forms 6 22. W2 ez forms 8 21. W2 ez forms 9 21. W2 ez forms 1 20. W2 ez forms 3 19. W2 ez forms 5 18. W2 ez forms 8 18. W2 ez forms 0 97 25. W2 ez forms 3 24. W2 ez forms 5 23. W2 ez forms 6 22. W2 ez forms 8 21. W2 ez forms 9 21. W2 ez forms 1 20. W2 ez forms 3 19. W2 ez forms 5 18. W2 ez forms 7 18. W2 ez forms 0 98 25. W2 ez forms 3 24. W2 ez forms 4 23. W2 ez forms 6 22. W2 ez forms 8 21. W2 ez forms 9 21. W2 ez forms 1 20. W2 ez forms 3 19. W2 ez forms 5 18. W2 ez forms 7 17. W2 ez forms 9 99 25. W2 ez forms 3 24. W2 ez forms 4 23. W2 ez forms 6 22. W2 ez forms 7 21. W2 ez forms 9 21. W2 ez forms 1 20. W2 ez forms 3 19. W2 ez forms 5 18. W2 ez forms 7 17. W2 ez forms 9 100 25. W2 ez forms 3 24. W2 ez forms 4 23. W2 ez forms 6 22. W2 ez forms 7 21. W2 ez forms 9 21. W2 ez forms 1 20. W2 ez forms 3 19. W2 ez forms 5 18. W2 ez forms 7 17. W2 ez forms 9 101 25. W2 ez forms 3 24. W2 ez forms 4 23. W2 ez forms 6 22. W2 ez forms 7 21. W2 ez forms 9 21. W2 ez forms 1 20. W2 ez forms 2 19. W2 ez forms 4 18. W2 ez forms 7 17. W2 ez forms 9 102 25. W2 ez forms 3 24. W2 ez forms 4 23. W2 ez forms 6 22. W2 ez forms 7 21. W2 ez forms 9 21. W2 ez forms 1 20. W2 ez forms 2 19. W2 ez forms 4 18. W2 ez forms 6 17. W2 ez forms 9 103 25. W2 ez forms 3 24. W2 ez forms 4 23. W2 ez forms 6 22. W2 ez forms 7 21. W2 ez forms 9 21. W2 ez forms 0 20. W2 ez forms 2 19. W2 ez forms 4 18. W2 ez forms 6 17. W2 ez forms 9 104 25. W2 ez forms 3 24. W2 ez forms 4 23. W2 ez forms 5 22. W2 ez forms 7 21. W2 ez forms 9 21. W2 ez forms 0 20. W2 ez forms 2 19. W2 ez forms 4 18. W2 ez forms 6 17. W2 ez forms 8 105 25. W2 ez forms 3 24. W2 ez forms 4 23. W2 ez forms 5 22. W2 ez forms 7 21. W2 ez forms 9 21. W2 ez forms 0 20. W2 ez forms 2 19. W2 ez forms 4 18. W2 ez forms 6 17. W2 ez forms 8 106 25. W2 ez forms 3 24. W2 ez forms 4 23. W2 ez forms 5 22. W2 ez forms 7 21. W2 ez forms 9 21. W2 ez forms 0 20. W2 ez forms 2 19. W2 ez forms 4 18. W2 ez forms 6 17. W2 ez forms 8 107 25. W2 ez forms 2 24. W2 ez forms 4 23. W2 ez forms 5 22. W2 ez forms 7 21. W2 ez forms 8 21. W2 ez forms 0 20. W2 ez forms 2 19. W2 ez forms 4 18. W2 ez forms 6 17. W2 ez forms 8 108 25. W2 ez forms 2 24. W2 ez forms 4 23. W2 ez forms 5 22. W2 ez forms 7 21. W2 ez forms 8 21. W2 ez forms 0 20. W2 ez forms 2 19. W2 ez forms 4 18. W2 ez forms 6 17. W2 ez forms 8 109 25. W2 ez forms 2 24. W2 ez forms 4 23. W2 ez forms 5 22. W2 ez forms 7 21. W2 ez forms 8 21. W2 ez forms 0 20. W2 ez forms 2 19. W2 ez forms 4 18. W2 ez forms 6 17. W2 ez forms 8 110 25. W2 ez forms 2 24. W2 ez forms 4 23. W2 ez forms 5 22. W2 ez forms 7 21. W2 ez forms 8 21. W2 ez forms 0 20. W2 ez forms 2 19. W2 ez forms 4 18. W2 ez forms 6 17. W2 ez forms 8 111 25. W2 ez forms 2 24. W2 ez forms 4 23. W2 ez forms 5 22. W2 ez forms 7 21. W2 ez forms 8 21. W2 ez forms 0 20. W2 ez forms 2 19. W2 ez forms 4 18. W2 ez forms 6 17. W2 ez forms 8 112 25. W2 ez forms 2 24. W2 ez forms 4 23. W2 ez forms 5 22. W2 ez forms 7 21. W2 ez forms 8 21. W2 ez forms 0 20. W2 ez forms 2 19. W2 ez forms 4 18. W2 ez forms 6 17. W2 ez forms 8 113 25. W2 ez forms 2 24. W2 ez forms 4 23. W2 ez forms 5 22. W2 ez forms 7 21. W2 ez forms 8 21. W2 ez forms 0 20. W2 ez forms 2 19. W2 ez forms 4 18. W2 ez forms 6 17. W2 ez forms 8 114 25. W2 ez forms 2 24. W2 ez forms 4 23. W2 ez forms 5 22. W2 ez forms 7 21. W2 ez forms 8 21. W2 ez forms 0 20. W2 ez forms 2 19. W2 ez forms 4 18. W2 ez forms 6 17. W2 ez forms 8 115+ 25. W2 ez forms 2 24. W2 ez forms 4 23. W2 ez forms 5 22. W2 ez forms 7 21. W2 ez forms 8 21. W2 ez forms 0 20. W2 ez forms 2 19. W2 ez forms 4 18. W2 ez forms 6 17. W2 ez forms 8 Appendix C. W2 ez forms (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. W2 ez forms 8 21. W2 ez forms 3 20. W2 ez forms 9 20. W2 ez forms 6 20. W2 ez forms 2 19. W2 ez forms 9 19. W2 ez forms 6 19. W2 ez forms 4 19. W2 ez forms 1 18. W2 ez forms 9 71 21. W2 ez forms 3 20. W2 ez forms 9 20. W2 ez forms 5 20. W2 ez forms 1 19. W2 ez forms 7 19. W2 ez forms 4 19. W2 ez forms 1 18. W2 ez forms 8 18. W2 ez forms 5 18. W2 ez forms 3 72 20. W2 ez forms 9 20. W2 ez forms 5 20. W2 ez forms 0 19. W2 ez forms 6 19. W2 ez forms 3 18. W2 ez forms 9 18. W2 ez forms 6 18. W2 ez forms 3 18. W2 ez forms 0 17. W2 ez forms 7 73 20. W2 ez forms 6 20. W2 ez forms 1 19. W2 ez forms 6 19. W2 ez forms 2 18. W2 ez forms 8 18. W2 ez forms 4 18. W2 ez forms 1 17. W2 ez forms 8 17. W2 ez forms 5 17. W2 ez forms 2 74 20. W2 ez forms 2 19. W2 ez forms 7 19. W2 ez forms 3 18. W2 ez forms 8 18. W2 ez forms 4 18. W2 ez forms 0 17. W2 ez forms 6 17. W2 ez forms 3 17. W2 ez forms 0 16. W2 ez forms 7 75 19. W2 ez forms 9 19. W2 ez forms 4 18. W2 ez forms 9 18. W2 ez forms 4 18. W2 ez forms 0 17. W2 ez forms 6 17. W2 ez forms 2 16. W2 ez forms 8 16. W2 ez forms 5 16. W2 ez forms 2 76 19. W2 ez forms 6 19. W2 ez forms 1 18. W2 ez forms 6 18. W2 ez forms 1 17. W2 ez forms 6 17. W2 ez forms 2 16. W2 ez forms 8 16. W2 ez forms 4 16. W2 ez forms 0 15. W2 ez forms 7 77 19. W2 ez forms 4 18. W2 ez forms 8 18. W2 ez forms 3 17. W2 ez forms 8 17. W2 ez forms 3 16. W2 ez forms 8 16. W2 ez forms 4 16. W2 ez forms 0 15. W2 ez forms 6 15. W2 ez forms 3 78 19. W2 ez forms 1 18. W2 ez forms 5 18. W2 ez forms 0 17. W2 ez forms 5 17. W2 ez forms 0 16. W2 ez forms 5 16. W2 ez forms 0 15. W2 ez forms 6 15. W2 ez forms 2 14. W2 ez forms 9 79 18. W2 ez forms 9 18. W2 ez forms 3 17. W2 ez forms 7 17. W2 ez forms 2 16. W2 ez forms 7 16. W2 ez forms 2 15. W2 ez forms 7 15. W2 ez forms 3 14. W2 ez forms 9 14. W2 ez forms 5 80 18. W2 ez forms 7 18. W2 ez forms 1 17. W2 ez forms 5 16. W2 ez forms 9 16. W2 ez forms 4 15. W2 ez forms 9 15. W2 ez forms 4 15. W2 ez forms 0 14. W2 ez forms 5 14. W2 ez forms 1 81 18. W2 ez forms 5 17. W2 ez forms 9 17. W2 ez forms 3 16. W2 ez forms 7 16. W2 ez forms 2 15. W2 ez forms 6 15. W2 ez forms 1 14. W2 ez forms 7 14. W2 ez forms 2 13. W2 ez forms 8 82 18. W2 ez forms 3 17. W2 ez forms 7 17. W2 ez forms 1 16. W2 ez forms 5 15. W2 ez forms 9 15. W2 ez forms 4 14. W2 ez forms 9 14. W2 ez forms 4 13. W2 ez forms 9 13. W2 ez forms 5 83 18. W2 ez forms 2 17. W2 ez forms 5 16. W2 ez forms 9 16. W2 ez forms 3 15. W2 ez forms 7 15. W2 ez forms 2 14. W2 ez forms 7 14. W2 ez forms 2 13. W2 ez forms 7 13. W2 ez forms 2 84 18. W2 ez forms 0 17. W2 ez forms 4 16. W2 ez forms 7 16. W2 ez forms 1 15. W2 ez forms 5 15. W2 ez forms 0 14. W2 ez forms 4 13. W2 ez forms 9 13. W2 ez forms 4 13. W2 ez forms 0 85 17. W2 ez forms 9 17. W2 ez forms 3 16. W2 ez forms 6 16. W2 ez forms 0 15. W2 ez forms 4 14. W2 ez forms 8 14. W2 ez forms 3 13. W2 ez forms 7 13. W2 ez forms 2 12. W2 ez forms 8 86 17. W2 ez forms 8 17. W2 ez forms 1 16. W2 ez forms 5 15. W2 ez forms 8 15. W2 ez forms 2 14. W2 ez forms 6 14. W2 ez forms 1 13. W2 ez forms 5 13. W2 ez forms 0 12. W2 ez forms 5 87 17. W2 ez forms 7 17. W2 ez forms 0 16. W2 ez forms 4 15. W2 ez forms 7 15. W2 ez forms 1 14. W2 ez forms 5 13. W2 ez forms 9 13. W2 ez forms 4 12. W2 ez forms 9 12. W2 ez forms 4 88 17. W2 ez forms 6 16. W2 ez forms 9 16. W2 ez forms 3 15. W2 ez forms 6 15. W2 ez forms 0 14. W2 ez forms 4 13. W2 ez forms 8 13. W2 ez forms 2 12. W2 ez forms 7 12. W2 ez forms 2 89 17. W2 ez forms 6 16. W2 ez forms 9 16. W2 ez forms 2 15. W2 ez forms 5 14. W2 ez forms 9 14. W2 ez forms 3 13. W2 ez forms 7 13. W2 ez forms 1 12. W2 ez forms 6 12. W2 ez forms 0 90 17. W2 ez forms 5 16. W2 ez forms 8 16. W2 ez forms 1 15. W2 ez forms 4 14. W2 ez forms 8 14. W2 ez forms 2 13. W2 ez forms 6 13. W2 ez forms 0 12. W2 ez forms 4 11. W2 ez forms 9 91 17. W2 ez forms 4 16. W2 ez forms 7 16. W2 ez forms 0 15. W2 ez forms 4 14. W2 ez forms 7 14. W2 ez forms 1 13. W2 ez forms 5 12. W2 ez forms 9 12. W2 ez forms 3 11. W2 ez forms 8 92 17. W2 ez forms 4 16. W2 ez forms 7 16. W2 ez forms 0 15. W2 ez forms 3 14. W2 ez forms 6 14. W2 ez forms 0 13. W2 ez forms 4 12. W2 ez forms 8 12. W2 ez forms 2 11. W2 ez forms 7 93 17. W2 ez forms 3 16. W2 ez forms 6 15. W2 ez forms 9 15. W2 ez forms 2 14. W2 ez forms 6 13. W2 ez forms 9 13. W2 ez forms 3 12. W2 ez forms 7 12. W2 ez forms 1 11. W2 ez forms 6 94 17. W2 ez forms 3 16. W2 ez forms 6 15. W2 ez forms 9 15. W2 ez forms 2 14. W2 ez forms 5 13. W2 ez forms 9 13. W2 ez forms 2 12. W2 ez forms 6 12. W2 ez forms 0 11. W2 ez forms 5 95 17. W2 ez forms 3 16. W2 ez forms 5 15. W2 ez forms 8 15. W2 ez forms 1 14. W2 ez forms 5 13. W2 ez forms 8 13. W2 ez forms 2 12. W2 ez forms 6 12. W2 ez forms 0 11. W2 ez forms 4 96 17. W2 ez forms 2 16. W2 ez forms 5 15. W2 ez forms 8 15. W2 ez forms 1 14. W2 ez forms 4 13. W2 ez forms 8 13. W2 ez forms 1 12. W2 ez forms 5 11. W2 ez forms 9 11. W2 ez forms 3 97 17. W2 ez forms 2 16. W2 ez forms 5 15. W2 ez forms 8 15. W2 ez forms 1 14. W2 ez forms 4 13. W2 ez forms 7 13. W2 ez forms 1 12. W2 ez forms 5 11. W2 ez forms 9 11. W2 ez forms 3 98 17. W2 ez forms 2 16. W2 ez forms 4 15. W2 ez forms 7 15. W2 ez forms 0 14. W2 ez forms 3 13. W2 ez forms 7 13. W2 ez forms 0 12. W2 ez forms 4 11. W2 ez forms 8 11. W2 ez forms 2 99 17. W2 ez forms 2 16. W2 ez forms 4 15. W2 ez forms 7 15. W2 ez forms 0 14. W2 ez forms 3 13. W2 ez forms 6 13. W2 ez forms 0 12. W2 ez forms 4 11. W2 ez forms 8 11. W2 ez forms 2 100 17. W2 ez forms 1 16. W2 ez forms 4 15. W2 ez forms 7 15. W2 ez forms 0 14. W2 ez forms 3 13. W2 ez forms 6 12. W2 ez forms 9 12. W2 ez forms 3 11. W2 ez forms 7 11. W2 ez forms 1 101 17. W2 ez forms 1 16. W2 ez forms 4 15. W2 ez forms 6 14. W2 ez forms 9 14. W2 ez forms 2 13. W2 ez forms 6 12. W2 ez forms 9 12. W2 ez forms 3 11. W2 ez forms 7 11. W2 ez forms 1 102 17. W2 ez forms 1 16. W2 ez forms 4 15. W2 ez forms 6 14. W2 ez forms 9 14. W2 ez forms 2 13. W2 ez forms 5 12. W2 ez forms 9 12. W2 ez forms 2 11. W2 ez forms 6 11. W2 ez forms 0 103 17. W2 ez forms 1 16. W2 ez forms 3 15. W2 ez forms 6 14. W2 ez forms 9 14. W2 ez forms 2 13. W2 ez forms 5 12. W2 ez forms 9 12. W2 ez forms 2 11. W2 ez forms 6 11. W2 ez forms 0 104 17. W2 ez forms 1 16. W2 ez forms 3 15. W2 ez forms 6 14. W2 ez forms 9 14. W2 ez forms 2 13. W2 ez forms 5 12. W2 ez forms 8 12. W2 ez forms 2 11. W2 ez forms 6 11. W2 ez forms 0 105 17. W2 ez forms 1 16. W2 ez forms 3 15. W2 ez forms 6 14. W2 ez forms 9 14. W2 ez forms 2 13. W2 ez forms 5 12. W2 ez forms 8 12. W2 ez forms 2 11. W2 ez forms 5 10. W2 ez forms 9 106 17. W2 ez forms 1 16. W2 ez forms 3 15. W2 ez forms 6 14. W2 ez forms 8 14. W2 ez forms 1 13. W2 ez forms 5 12. W2 ez forms 8 12. W2 ez forms 2 11. W2 ez forms 5 10. W2 ez forms 9 107 17. W2 ez forms 0 16. W2 ez forms 3 15. W2 ez forms 6 14. W2 ez forms 8 14. W2 ez forms 1 13. W2 ez forms 4 12. W2 ez forms 8 12. W2 ez forms 1 11. W2 ez forms 5 10. W2 ez forms 9 108 17. W2 ez forms 0 16. W2 ez forms 3 15. W2 ez forms 5 14. W2 ez forms 8 14. W2 ez forms 1 13. W2 ez forms 4 12. W2 ez forms 8 12. W2 ez forms 1 11. W2 ez forms 5 10. W2 ez forms 9 109 17. W2 ez forms 0 16. W2 ez forms 3 15. W2 ez forms 5 14. W2 ez forms 8 14. W2 ez forms 1 13. W2 ez forms 4 12. W2 ez forms 8 12. W2 ez forms 1 11. W2 ez forms 5 10. W2 ez forms 9 Appendix C. W2 ez forms (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. W2 ez forms 0 16. W2 ez forms 3 15. W2 ez forms 5 14. W2 ez forms 8 14. W2 ez forms 1 13. W2 ez forms 4 12. W2 ez forms 7 12. W2 ez forms 1 11. W2 ez forms 5 10. W2 ez forms 9 111 17. W2 ez forms 0 16. W2 ez forms 3 15. W2 ez forms 5 14. W2 ez forms 8 14. W2 ez forms 1 13. W2 ez forms 4 12. W2 ez forms 7 12. W2 ez forms 1 11. W2 ez forms 5 10. W2 ez forms 8 112 17. W2 ez forms 0 16. W2 ez forms 3 15. W2 ez forms 5 14. W2 ez forms 8 14. W2 ez forms 1 13. W2 ez forms 4 12. W2 ez forms 7 12. W2 ez forms 1 11. W2 ez forms 5 10. W2 ez forms 8 113 17. W2 ez forms 0 16. W2 ez forms 3 15. W2 ez forms 5 14. W2 ez forms 8 14. W2 ez forms 1 13. W2 ez forms 4 12. W2 ez forms 7 12. W2 ez forms 1 11. W2 ez forms 4 10. W2 ez forms 8 114 17. W2 ez forms 0 16. W2 ez forms 3 15. W2 ez forms 5 14. W2 ez forms 8 14. W2 ez forms 1 13. W2 ez forms 4 12. W2 ez forms 7 12. W2 ez forms 1 11. W2 ez forms 4 10. W2 ez forms 8 115+ 17. W2 ez forms 0 16. W2 ez forms 3 15. W2 ez forms 5 14. W2 ez forms 8 14. W2 ez forms 1 13. W2 ez forms 4 12. W2 ez forms 7 12. W2 ez forms 1 11. W2 ez forms 4 10. W2 ez forms 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. W2 ez forms 8 13. W2 ez forms 4 13. W2 ez forms 1 12. W2 ez forms 8 12. W2 ez forms 6 12. W2 ez forms 3 12. W2 ez forms 1 11. W2 ez forms 9 11. W2 ez forms 7 11. W2 ez forms 5 81 13. W2 ez forms 4 13. W2 ez forms 1 12. W2 ez forms 7 12. W2 ez forms 4 12. W2 ez forms 2 11. W2 ez forms 9 11. W2 ez forms 7 11. W2 ez forms 4 11. W2 ez forms 3 11. W2 ez forms 1 82 13. W2 ez forms 1 12. W2 ez forms 7 12. W2 ez forms 4 12. W2 ez forms 1 11. W2 ez forms 8 11. W2 ez forms 5 11. W2 ez forms 3 11. W2 ez forms 0 10. W2 ez forms 8 10. W2 ez forms 6 83 12. W2 ez forms 8 12. W2 ez forms 4 12. W2 ez forms 1 11. W2 ez forms 7 11. W2 ez forms 4 11. W2 ez forms 1 10. W2 ez forms 9 10. W2 ez forms 6 10. W2 ez forms 4 10. W2 ez forms 2 84 12. W2 ez forms 6 12. W2 ez forms 2 11. W2 ez forms 8 11. W2 ez forms 4 11. W2 ez forms 1 10. W2 ez forms 8 10. W2 ez forms 5 10. W2 ez forms 3 10. W2 ez forms 1 9. W2 ez forms 9 85 12. W2 ez forms 3 11. W2 ez forms 9 11. W2 ez forms 5 11. W2 ez forms 1 10. W2 ez forms 8 10. W2 ez forms 5 10. W2 ez forms 2 9. W2 ez forms 9 9. W2 ez forms 7 9. W2 ez forms 5 86 12. W2 ez forms 1 11. W2 ez forms 7 11. W2 ez forms 3 10. W2 ez forms 9 10. W2 ez forms 5 10. W2 ez forms 2 9. W2 ez forms 9 9. W2 ez forms 6 9. W2 ez forms 4 9. W2 ez forms 2 87 11. W2 ez forms 9 11. W2 ez forms 4 11. W2 ez forms 0 10. W2 ez forms 6 10. W2 ez forms 3 9. W2 ez forms 9 9. W2 ez forms 6 9. W2 ez forms 4 9. W2 ez forms 1 8. W2 ez forms 9 88 11. W2 ez forms 7 11. W2 ez forms 3 10. W2 ez forms 8 10. W2 ez forms 4 10. W2 ez forms 1 9. W2 ez forms 7 9. W2 ez forms 4 9. W2 ez forms 1 8. W2 ez forms 8 8. W2 ez forms 6 89 11. W2 ez forms 5 11. W2 ez forms 1 10. W2 ez forms 6 10. W2 ez forms 2 9. W2 ez forms 9 9. W2 ez forms 5 9. W2 ez forms 2 8. W2 ez forms 9 8. W2 ez forms 6 8. W2 ez forms 3 90 11. W2 ez forms 4 10. W2 ez forms 9 10. W2 ez forms 5 10. W2 ez forms 1 9. W2 ez forms 7 9. W2 ez forms 3 9. W2 ez forms 0 8. W2 ez forms 6 8. W2 ez forms 3 8. W2 ez forms 1 91 11. W2 ez forms 3 10. W2 ez forms 8 10. W2 ez forms 3 9. W2 ez forms 9 9. W2 ez forms 5 9. W2 ez forms 1 8. W2 ez forms 8 8. W2 ez forms 4 8. W2 ez forms 1 7. W2 ez forms 9 92 11. W2 ez forms 2 10. W2 ez forms 7 10. W2 ez forms 2 9. W2 ez forms 8 9. W2 ez forms 3 9. W2 ez forms 0 8. W2 ez forms 6 8. W2 ez forms 3 8. W2 ez forms 0 7. W2 ez forms 7 93 11. W2 ez forms 1 10. W2 ez forms 6 10. W2 ez forms 1 9. W2 ez forms 6 9. W2 ez forms 2 8. W2 ez forms 8 8. W2 ez forms 5 8. W2 ez forms 1 7. W2 ez forms 8 7. W2 ez forms 5 94 11. W2 ez forms 0 10. W2 ez forms 5 10. W2 ez forms 0 9. W2 ez forms 5 9. W2 ez forms 1 8. W2 ez forms 7 8. W2 ez forms 3 8. W2 ez forms 0 7. W2 ez forms 6 7. W2 ez forms 3 95 10. W2 ez forms 9 10. W2 ez forms 4 9. W2 ez forms 9 9. W2 ez forms 4 9. W2 ez forms 0 8. W2 ez forms 6 8. W2 ez forms 2 7. W2 ez forms 8 7. W2 ez forms 5 7. W2 ez forms 2 96 10. W2 ez forms 8 10. W2 ez forms 3 9. W2 ez forms 8 9. W2 ez forms 3 8. W2 ez forms 9 8. W2 ez forms 5 8. W2 ez forms 1 7. W2 ez forms 7 7. W2 ez forms 4 7. W2 ez forms 1 97 10. W2 ez forms 7 10. W2 ez forms 2 9. W2 ez forms 7 9. W2 ez forms 2 8. W2 ez forms 8 8. W2 ez forms 4 8. W2 ez forms 0 7. W2 ez forms 6 7. W2 ez forms 3 6. W2 ez forms 9 98 10. W2 ez forms 7 10. W2 ez forms 1 9. W2 ez forms 6 9. W2 ez forms 2 8. W2 ez forms 7 8. W2 ez forms 3 7. W2 ez forms 9 7. W2 ez forms 5 7. W2 ez forms 1 6. W2 ez forms 8 99 10. W2 ez forms 6 10. W2 ez forms 1 9. W2 ez forms 6 9. W2 ez forms 1 8. W2 ez forms 6 8. W2 ez forms 2 7. W2 ez forms 8 7. W2 ez forms 4 7. W2 ez forms 0 6. W2 ez forms 7 100 10. W2 ez forms 6 10. W2 ez forms 0 9. W2 ez forms 5 9. W2 ez forms 0 8. W2 ez forms 5 8. W2 ez forms 1 7. W2 ez forms 7 7. W2 ez forms 3 6. W2 ez forms 9 6. W2 ez forms 6 101 10. W2 ez forms 5 10. W2 ez forms 0 9. W2 ez forms 4 9. W2 ez forms 0 8. W2 ez forms 5 8. W2 ez forms 0 7. W2 ez forms 6 7. W2 ez forms 2 6. W2 ez forms 9 6. W2 ez forms 5 102 10. W2 ez forms 5 9. W2 ez forms 9 9. W2 ez forms 4 8. W2 ez forms 9 8. W2 ez forms 4 8. W2 ez forms 0 7. W2 ez forms 5 7. W2 ez forms 1 6. W2 ez forms 8 6. W2 ez forms 4 103 10. W2 ez forms 4 9. W2 ez forms 9 9. W2 ez forms 4 8. W2 ez forms 8 8. W2 ez forms 4 7. W2 ez forms 9 7. W2 ez forms 5 7. W2 ez forms 1 6. W2 ez forms 7 6. W2 ez forms 3 104 10. W2 ez forms 4 9. W2 ez forms 8 9. W2 ez forms 3 8. W2 ez forms 8 8. W2 ez forms 3 7. W2 ez forms 9 7. W2 ez forms 4 7. W2 ez forms 0 6. W2 ez forms 6 6. W2 ez forms 3 105 10. W2 ez forms 4 9. W2 ez forms 8 9. W2 ez forms 3 8. W2 ez forms 8 8. W2 ez forms 3 7. W2 ez forms 8 7. W2 ez forms 4 7. W2 ez forms 0 6. W2 ez forms 6 6. W2 ez forms 2 106 10. W2 ez forms 3 9. W2 ez forms 8 9. W2 ez forms 2 8. W2 ez forms 7 8. W2 ez forms 2 7. W2 ez forms 8 7. W2 ez forms 3 6. W2 ez forms 9 6. W2 ez forms 5 6. W2 ez forms 2 107 10. W2 ez forms 3 9. W2 ez forms 8 9. W2 ez forms 2 8. W2 ez forms 7 8. W2 ez forms 2 7. W2 ez forms 7 7. W2 ez forms 3 6. W2 ez forms 9 6. W2 ez forms 5 6. W2 ez forms 1 108 10. W2 ez forms 3 9. W2 ez forms 7 9. W2 ez forms 2 8. W2 ez forms 7 8. W2 ez forms 2 7. W2 ez forms 7 7. W2 ez forms 3 6. W2 ez forms 8 6. W2 ez forms 4 6. W2 ez forms 1 109 10. W2 ez forms 3 9. W2 ez forms 7 9. W2 ez forms 2 8. W2 ez forms 7 8. W2 ez forms 2 7. W2 ez forms 7 7. W2 ez forms 2 6. W2 ez forms 8 6. W2 ez forms 4 6. W2 ez forms 0 110 10. W2 ez forms 3 9. W2 ez forms 7 9. W2 ez forms 2 8. W2 ez forms 6 8. W2 ez forms 1 7. W2 ez forms 7 7. W2 ez forms 2 6. W2 ez forms 8 6. W2 ez forms 4 6. W2 ez forms 0 111 10. W2 ez forms 3 9. W2 ez forms 7 9. W2 ez forms 1 8. W2 ez forms 6 8. W2 ez forms 1 7. W2 ez forms 6 7. W2 ez forms 2 6. W2 ez forms 8 6. W2 ez forms 3 6. W2 ez forms 0 112 10. W2 ez forms 2 9. W2 ez forms 7 9. W2 ez forms 1 8. W2 ez forms 6 8. W2 ez forms 1 7. W2 ez forms 6 7. W2 ez forms 2 6. W2 ez forms 7 6. W2 ez forms 3 5. W2 ez forms 9 113 10. W2 ez forms 2 9. W2 ez forms 7 9. W2 ez forms 1 8. W2 ez forms 6 8. W2 ez forms 1 7. W2 ez forms 6 7. W2 ez forms 2 6. W2 ez forms 7 6. W2 ez forms 3 5. W2 ez forms 9 114 10. W2 ez forms 2 9. W2 ez forms 7 9. W2 ez forms 1 8. W2 ez forms 6 8. W2 ez forms 1 7. W2 ez forms 6 7. W2 ez forms 1 6. W2 ez forms 7 6. W2 ez forms 3 5. W2 ez forms 9 115+ 10. W2 ez forms 2 9. W2 ez forms 7 9. W2 ez forms 1 8. W2 ez forms 6 8. W2 ez forms 1 7. W2 ez forms 6 7. W2 ez forms 1 6. W2 ez forms 7 6. W2 ez forms 3 5. W2 ez forms 9 Appendix C. W2 ez forms (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. W2 ez forms 8 7. W2 ez forms 6 7. W2 ez forms 4 7. W2 ez forms 2 7. W2 ez forms 1 6. W2 ez forms 9 6. W2 ez forms 8 6. W2 ez forms 6 6. W2 ez forms 5 6. W2 ez forms 4 91 7. W2 ez forms 6 7. W2 ez forms 4 7. W2 ez forms 2 7. W2 ez forms 0 6. W2 ez forms 8 6. W2 ez forms 7 6. W2 ez forms 5 6. W2 ez forms 4 6. W2 ez forms 3 6. W2 ez forms 1 92 7. W2 ez forms 4 7. W2 ez forms 2 7. W2 ez forms 0 6. W2 ez forms 8 6. W2 ez forms 6 6. W2 ez forms 4 6. W2 ez forms 3 6. W2 ez forms 1 6. W2 ez forms 0 5. W2 ez forms 9 93 7. W2 ez forms 2 7. W2 ez forms 0 6. W2 ez forms 8 6. W2 ez forms 6 6. W2 ez forms 4 6. W2 ez forms 2 6. W2 ez forms 1 5. W2 ez forms 9 5. W2 ez forms 8 5. W2 ez forms 6 94 7. W2 ez forms 1 6. W2 ez forms 8 6. W2 ez forms 6 6. W2 ez forms 4 6. W2 ez forms 2 6. W2 ez forms 0 5. W2 ez forms 9 5. W2 ez forms 7 5. W2 ez forms 6 5. W2 ez forms 4 95 6. W2 ez forms 9 6. W2 ez forms 7 6. W2 ez forms 4 6. W2 ez forms 2 6. W2 ez forms 0 5. W2 ez forms 8 5. W2 ez forms 7 5. W2 ez forms 5 5. W2 ez forms 4 5. W2 ez forms 2 96 6. W2 ez forms 8 6. W2 ez forms 5 6. W2 ez forms 3 6. W2 ez forms 1 5. W2 ez forms 9 5. W2 ez forms 7 5. W2 ez forms 5 5. W2 ez forms 3 5. W2 ez forms 2 5. W2 ez forms 0 97 6. W2 ez forms 6 6. W2 ez forms 4 6. W2 ez forms 1 5. W2 ez forms 9 5. W2 ez forms 7 5. W2 ez forms 5 5. W2 ez forms 3 5. W2 ez forms 2 5. W2 ez forms 0 4. W2 ez forms 9 98 6. W2 ez forms 5 6. W2 ez forms 3 6. W2 ez forms 0 5. W2 ez forms 8 5. W2 ez forms 6 5. W2 ez forms 4 5. W2 ez forms 2 5. W2 ez forms 0 4. W2 ez forms 8 4. W2 ez forms 7 99 6. W2 ez forms 4 6. W2 ez forms 1 5. W2 ez forms 9 5. W2 ez forms 6 5. W2 ez forms 4 5. W2 ez forms 2 5. W2 ez forms 0 4. W2 ez forms 9 4. W2 ez forms 7 4. W2 ez forms 5 100 6. W2 ez forms 3 6. W2 ez forms 0 5. W2 ez forms 8 5. W2 ez forms 5 5. W2 ez forms 3 5. W2 ez forms 1 4. W2 ez forms 9 4. W2 ez forms 7 4. W2 ez forms 5 4. W2 ez forms 4 101 6. W2 ez forms 2 5. W2 ez forms 9 5. W2 ez forms 6 5. W2 ez forms 4 5. W2 ez forms 2 5. W2 ez forms 0 4. W2 ez forms 8 4. W2 ez forms 6 4. W2 ez forms 4 4. W2 ez forms 2 102 6. W2 ez forms 1 5. W2 ez forms 8 5. W2 ez forms 5 5. W2 ez forms 3 5. W2 ez forms 1 4. W2 ez forms 8 4. W2 ez forms 6 4. W2 ez forms 4 4. W2 ez forms 3 4. W2 ez forms 1 103 6. W2 ez forms 0 5. W2 ez forms 7 5. W2 ez forms 4 5. W2 ez forms 2 5. W2 ez forms 0 4. W2 ez forms 7 4. W2 ez forms 5 4. W2 ez forms 3 4. W2 ez forms 1 4. W2 ez forms 0 104 5. W2 ez forms 9 5. W2 ez forms 6 5. W2 ez forms 4 5. W2 ez forms 1 4. W2 ez forms 9 4. W2 ez forms 6 4. W2 ez forms 4 4. W2 ez forms 2 4. W2 ez forms 0 3. W2 ez forms 8 105 5. W2 ez forms 9 5. W2 ez forms 6 5. W2 ez forms 3 5. W2 ez forms 0 4. W2 ez forms 8 4. W2 ez forms 5 4. W2 ez forms 3 4. W2 ez forms 1 3. W2 ez forms 9 3. W2 ez forms 7 106 5. W2 ez forms 8 5. W2 ez forms 5 5. W2 ez forms 2 4. W2 ez forms 9 4. W2 ez forms 7 4. W2 ez forms 5 4. W2 ez forms 2 4. W2 ez forms 0 3. W2 ez forms 8 3. W2 ez forms 6 107 5. W2 ez forms 8 5. W2 ez forms 4 5. W2 ez forms 1 4. W2 ez forms 9 4. W2 ez forms 6 4. W2 ez forms 4 4. W2 ez forms 2 3. W2 ez forms 9 3. W2 ez forms 7 3. W2 ez forms 5 108 5. W2 ez forms 7 5. W2 ez forms 4 5. W2 ez forms 1 4. W2 ez forms 8 4. W2 ez forms 6 4. W2 ez forms 3 4. W2 ez forms 1 3. W2 ez forms 9 3. W2 ez forms 7 3. W2 ez forms 5 109 5. W2 ez forms 7 5. W2 ez forms 3 5. W2 ez forms 0 4. W2 ez forms 8 4. W2 ez forms 5 4. W2 ez forms 3 4. W2 ez forms 0 3. W2 ez forms 8 3. W2 ez forms 6 3. W2 ez forms 4 110 5. W2 ez forms 6 5. W2 ez forms 3 5. W2 ez forms 0 4. W2 ez forms 7 4. W2 ez forms 5 4. W2 ez forms 2 4. W2 ez forms 0 3. W2 ez forms 8 3. W2 ez forms 5 3. W2 ez forms 3 111 5. W2 ez forms 6 5. W2 ez forms 3 5. W2 ez forms 0 4. W2 ez forms 7 4. W2 ez forms 4 4. W2 ez forms 2 3. W2 ez forms 9 3. W2 ez forms 7 3. W2 ez forms 5 3. W2 ez forms 3 112 5. W2 ez forms 6 5. W2 ez forms 3 4. W2 ez forms 9 4. W2 ez forms 7 4. W2 ez forms 4 4. W2 ez forms 1 3. W2 ez forms 9 3. W2 ez forms 7 3. W2 ez forms 5 3. W2 ez forms 2 113 5. W2 ez forms 6 5. W2 ez forms 2 4. W2 ez forms 9 4. W2 ez forms 6 4. W2 ez forms 4 4. W2 ez forms 1 3. W2 ez forms 9 3. W2 ez forms 6 3. W2 ez forms 4 3. W2 ez forms 2 114 5. W2 ez forms 6 5. W2 ez forms 2 4. W2 ez forms 9 4. W2 ez forms 6 4. W2 ez forms 3 4. W2 ez forms 1 3. W2 ez forms 9 3. W2 ez forms 6 3. W2 ez forms 4 3. W2 ez forms 2 115+ 5. W2 ez forms 5 5. W2 ez forms 2 4. W2 ez forms 9 4. W2 ez forms 6 4. W2 ez forms 3 4. W2 ez forms 1 3. W2 ez forms 8 3. W2 ez forms 6 3. W2 ez forms 4 3. W2 ez forms 1 Appendix C. W2 ez forms (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. W2 ez forms 2 4. W2 ez forms 1 3. W2 ez forms 9 3. W2 ez forms 8 3. W2 ez forms 7 3. W2 ez forms 5 3. W2 ez forms 4 3. W2 ez forms 3 3. W2 ez forms 3 3. W2 ez forms 2 101 4. W2 ez forms 1 3. W2 ez forms 9 3. W2 ez forms 7 3. W2 ez forms 6 3. W2 ez forms 5 3. W2 ez forms 4 3. W2 ez forms 2 3. W2 ez forms 1 3. W2 ez forms 1 3. W2 ez forms 0 102 3. W2 ez forms 9 3. W2 ez forms 7 3. W2 ez forms 6 3. W2 ez forms 4 3. W2 ez forms 3 3. W2 ez forms 2 3. W2 ez forms 1 3. W2 ez forms 0 2. W2 ez forms 9 2. W2 ez forms 8 103 3. W2 ez forms 8 3. W2 ez forms 6 3. W2 ez forms 4 3. W2 ez forms 3 3. W2 ez forms 2 3. W2 ez forms 0 2. W2 ez forms 9 2. W2 ez forms 8 2. W2 ez forms 7 2. W2 ez forms 6 104 3. W2 ez forms 7 3. W2 ez forms 5 3. W2 ez forms 3 3. W2 ez forms 2 3. W2 ez forms 0 2. W2 ez forms 9 2. W2 ez forms 7 2. W2 ez forms 6 2. W2 ez forms 5 2. W2 ez forms 4 105 3. W2 ez forms 5 3. W2 ez forms 4 3. W2 ez forms 2 3. W2 ez forms 0 2. W2 ez forms 9 2. W2 ez forms 7 2. W2 ez forms 6 2. W2 ez forms 5 2. W2 ez forms 4 2. W2 ez forms 3 106 3. W2 ez forms 4 3. W2 ez forms 2 3. W2 ez forms 1 2. W2 ez forms 9 2. W2 ez forms 7 2. W2 ez forms 6 2. W2 ez forms 4 2. W2 ez forms 3 2. W2 ez forms 2 2. W2 ez forms 1 107 3. W2 ez forms 3 3. W2 ez forms 1 3. W2 ez forms 0 2. W2 ez forms 8 2. W2 ez forms 6 2. W2 ez forms 5 2. W2 ez forms 3 2. W2 ez forms 2 2. W2 ez forms 1 2. W2 ez forms 0 108 3. W2 ez forms 3 3. W2 ez forms 1 2. W2 ez forms 9 2. W2 ez forms 7 2. W2 ez forms 5 2. W2 ez forms 4 2. W2 ez forms 2 2. W2 ez forms 1 1. W2 ez forms 9 1. W2 ez forms 8 109 3. W2 ez forms 2 3. W2 ez forms 0 2. W2 ez forms 8 2. W2 ez forms 6 2. W2 ez forms 4 2. W2 ez forms 3 2. W2 ez forms 1 2. W2 ez forms 0 1. W2 ez forms 8 1. W2 ez forms 7 110 3. W2 ez forms 1 2. W2 ez forms 9 2. W2 ez forms 7 2. W2 ez forms 5 2. W2 ez forms 3 2. W2 ez forms 2 2. W2 ez forms 0 1. W2 ez forms 9 1. W2 ez forms 7 1. W2 ez forms 6 111 3. W2 ez forms 1 2. W2 ez forms 9 2. W2 ez forms 7 2. W2 ez forms 5 2. W2 ez forms 3 2. W2 ez forms 1 1. W2 ez forms 9 1. W2 ez forms 8 1. W2 ez forms 6 1. W2 ez forms 5 112 3. W2 ez forms 0 2. W2 ez forms 8 2. W2 ez forms 6 2. W2 ez forms 4 2. W2 ez forms 2 2. W2 ez forms 0 1. W2 ez forms 9 1. W2 ez forms 7 1. W2 ez forms 5 1. W2 ez forms 4 113 3. W2 ez forms 0 2. W2 ez forms 8 2. W2 ez forms 6 2. W2 ez forms 4 2. W2 ez forms 2 2. W2 ez forms 0 1. W2 ez forms 8 1. W2 ez forms 6 1. W2 ez forms 5 1. W2 ez forms 3 114 3. W2 ez forms 0 2. W2 ez forms 7 2. W2 ez forms 5 2. W2 ez forms 3 2. W2 ez forms 1 1. W2 ez forms 9 1. W2 ez forms 8 1. W2 ez forms 6 1. W2 ez forms 4 1. W2 ez forms 3 115+ 2. W2 ez forms 9 2. W2 ez forms 7 2. W2 ez forms 5 2. W2 ez forms 3 2. W2 ez forms 1 1. W2 ez forms 9 1. W2 ez forms 7 1. W2 ez forms 5 1. W2 ez forms 4 1. W2 ez forms 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. W2 ez forms 5 1. W2 ez forms 4 1. W2 ez forms 3 1. W2 ez forms 2 1. W2 ez forms 1 1. W2 ez forms 1         111 1. W2 ez forms 4 1. W2 ez forms 2 1. W2 ez forms 1 1. W2 ez forms 1 1. W2 ez forms 0 1. W2 ez forms 0         112 1. W2 ez forms 3 1. W2 ez forms 1 1. W2 ez forms 0 1. W2 ez forms 0 1. W2 ez forms 0 1. W2 ez forms 0         113 1. W2 ez forms 2 1. W2 ez forms 1 1. W2 ez forms 0 1. W2 ez forms 0 1. W2 ez forms 0 1. W2 ez forms 0         114 1. W2 ez forms 1 1. W2 ez forms 0 1. W2 ez forms 0 1. W2 ez forms 0 1. W2 ez forms 0 1. W2 ez forms 0         115+ 1. W2 ez forms 1 1. W2 ez forms 0 1. W2 ez forms 0 1. W2 ez forms 0 1. W2 ez forms 0 1. W2 ez forms 0         Appendix C. W2 ez forms 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. W2 ez forms 4 93 9. W2 ez forms 6 71 26. W2 ez forms 5 94 9. W2 ez forms 1 72 25. W2 ez forms 6 95 8. W2 ez forms 6 73 24. W2 ez forms 7 96 8. W2 ez forms 1 74 23. W2 ez forms 8 97 7. W2 ez forms 6 75 22. W2 ez forms 9 98 7. W2 ez forms 1 76 22. W2 ez forms 0 99 6. W2 ez forms 7 77 21. W2 ez forms 2 100 6. W2 ez forms 3 78 20. W2 ez forms 3 101 5. W2 ez forms 9 79 19. W2 ez forms 5 102 5. W2 ez forms 5 80 18. W2 ez forms 7 103 5. W2 ez forms 2 81 17. W2 ez forms 9 104 4. W2 ez forms 9 82 17. W2 ez forms 1 105 4. W2 ez forms 5 83 16. W2 ez forms 3 106 4. W2 ez forms 2 84 15. W2 ez forms 5 107 3. W2 ez forms 9 85 14. W2 ez forms 8 108 3. W2 ez forms 7 86 14. W2 ez forms 1 109 3. W2 ez forms 4 87 13. W2 ez forms 4 110 3. W2 ez forms 1 88 12. W2 ez forms 7 111 2. W2 ez forms 9 89 12. W2 ez forms 0 112 2. W2 ez forms 6 90 11. W2 ez forms 4 113 2. W2 ez forms 4 91 10. W2 ez forms 8 114 2. W2 ez forms 1 92 10. W2 ez forms 2 115 and over 1. W2 ez forms 9 Prev  Up  Next   Home   More Online Publications
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The W2 Ez Forms

W2 ez forms Publication 551 - Main Content Table of Contents Cost BasisStocks and Bonds Real Property Business Assets Allocating the Basis Adjusted BasisIncreases to Basis Decreases to Basis Adjustments to Basis Example Basis Other Than CostProperty Received for Services Taxable Exchanges Nontaxable Exchanges Property Transferred From a Spouse Property Received as a Gift Inherited Property Property Changed to Business or Rental Use How To Get Tax HelpLow Income Taxpayer Clinics (LITCs). W2 ez forms Cost Basis The basis of property you buy is usually its cost. W2 ez forms The cost is the amount you pay in cash, debt obligations, other property, or services. W2 ez forms Your cost also includes amounts you pay for the following items. W2 ez forms Sales tax, Freight, Installation and testing, Excise taxes, Legal and accounting fees (when they must be capitalized), Revenue stamps, Recording fees, and Real estate taxes (if assumed for the seller). W2 ez forms  You may also have to capitalize (add to basis) certain other costs related to buying or producing property. W2 ez forms Loans with low or no interest. W2 ez forms   If you buy property on a time-payment plan that charges little or no interest, the basis of your property is your stated purchase price, minus the amount considered to be unstated interest. W2 ez forms You generally have unstated interest if your interest rate is less than the applicable federal rate. W2 ez forms For more information, see Unstated Interest and Original Issue Discount in Publication 537. W2 ez forms Purchase of a business. W2 ez forms   When you purchase a trade or business, you generally purchase all assets used in the business operations, such as land, buildings, and machinery. W2 ez forms Allocate the price among the various assets, including any section 197 intangibles. W2 ez forms See Allocating the Basis, later. W2 ez forms Stocks and Bonds The basis of stocks or bonds you buy is generally the purchase price plus any costs of purchase, such as commissions and recording or transfer fees. W2 ez forms If you get stocks or bonds other than by purchase, your basis is usually determined by the fair market value (FMV) or the previous owner's adjusted basis of the stock. W2 ez forms You must adjust the basis of stocks for certain events that occur after purchase. W2 ez forms See Stocks and Bonds in chapter 4 of Publication 550 for more information on the basis of stock. W2 ez forms Identifying stock or bonds sold. W2 ez forms   If you can adequately identify the shares of stock or the bonds you sold, their basis is the cost or other basis of the particular shares of stock or bonds. W2 ez forms If you buy and sell securities at various times in varying quantities and you cannot adequately identify the shares you sell, the basis of the securities you sell is the basis of the securities you acquired first. W2 ez forms For more information about identifying securities you sell, see Stocks and Bonds under Basis of Investment Property in chapter 4 of Publication 550. W2 ez forms Mutual fund shares. W2 ez forms   If you sell mutual fund shares acquired at different times and prices, you can choose to use an average basis. W2 ez forms For more information, see Publication 550. W2 ez forms Real Property Real property, also called real estate, is land and generally anything built on or attached to it. W2 ez forms If you buy real property, certain fees and other expenses become part of your cost basis in the property. W2 ez forms Real estate taxes. W2 ez forms   If you pay real estate taxes the seller owed on real property you bought, and the seller did not reimburse you, treat those taxes as part of your basis. W2 ez forms You cannot deduct them as taxes. W2 ez forms   If you reimburse the seller for taxes the seller paid for you, you can usually deduct that amount as an expense in the year of purchase. W2 ez forms Do not include that amount in the basis of the property. W2 ez forms If you did not reimburse the seller, you must reduce your basis by the amount of those taxes. W2 ez forms Settlement costs. W2 ez forms   Your basis includes the settlement fees and closing costs for buying property. W2 ez forms You cannot include in your basis the fees and costs for getting a loan on property. W2 ez forms A fee for buying property is a cost that must be paid even if you bought the property for cash. W2 ez forms   The following items are some of the settlement fees or closing costs you can include in the basis of your property. W2 ez forms Abstract fees (abstract of title fees); Charges for installing utility services; Legal fees (including title search and preparation of the sales contract and deed); Recording fees; Surveys; Transfer taxes; Owner's title insurance; and Any amounts the seller owes that you agree to pay, such as back taxes or interest, recording or mortgage fees, charges for improvements or repairs, and sales commissions. W2 ez forms   Settlement costs do not include amounts placed in escrow for the future payment of items such as taxes and insurance. W2 ez forms   The following items are some settlement fees and closing costs you cannot include in the basis of the property. W2 ez forms Casualty insurance premiums. W2 ez forms Rent for occupancy of the property before closing. W2 ez forms Charges for utilities or other services related to occupancy of the property before closing. W2 ez forms Charges connected with getting a loan. W2 ez forms The following are examples of these charges. W2 ez forms Points (discount points, loan origination fees). W2 ez forms Mortgage insurance premiums. W2 ez forms Loan assumption fees. W2 ez forms Cost of a credit report. W2 ez forms Fees for an appraisal required by a lender. W2 ez forms Fees for refinancing a mortgage. W2 ez forms If these costs relate to business property, items (1) through (3) are deductible as business expenses. W2 ez forms Items (4) and (5) must be capitalized as costs of getting a loan and can be deducted over the period of the loan. W2 ez forms Points. W2 ez forms   If you pay points to obtain a loan (including a mortgage, second mortgage, line of credit, or a home equity loan), do not add the points to the basis of the related property. W2 ez forms Generally, you deduct the points over the term of the loan. W2 ez forms For more information on how to deduct points, see Points in chapter 4 of Publication 535. W2 ez forms Points on home mortgage. W2 ez forms   Special rules may apply to points you and the seller pay when you obtain a mortgage to purchase your main home. W2 ez forms If certain requirements are met, you can deduct the points in full for the year in which they are paid. W2 ez forms Reduce the basis of your home by any seller-paid points. W2 ez forms For more information, see Points in Publication 936, Home Mortgage Interest Deduction. W2 ez forms Assumption of mortgage. W2 ez forms   If you buy property and assume (or buy subject to) an existing mortgage on the property, your basis includes the amount you pay for the property plus the amount to be paid on the mortgage. W2 ez forms Example. W2 ez forms If you buy a building for $20,000 cash and assume a mortgage of $80,000 on it, your basis is $100,000. W2 ez forms Constructing assets. W2 ez forms   If you build property or have assets built for you, your expenses for this construction are part of your basis. W2 ez forms Some of these expenses include the following costs. W2 ez forms Land, Labor and materials, Architect's fees, Building permit charges, Payments to contractors, Payments for rental equipment, and Inspection fees. W2 ez forms In addition, if you own a business and use your employees, material, and equipment to build an asset, do not deduct the following expenses. W2 ez forms You must include them in the asset's basis. W2 ez forms Employee wages paid for the construction work, reduced by any employment credits allowed; Depreciation on equipment you own while it is used in the construction; Operating and maintenance costs for equipment used in the construction; and The cost of business supplies and materials used in the construction. W2 ez forms    Do not include the value of your own labor, or any other labor you did not pay for, in the basis of any property you construct. W2 ez forms Business Assets If you purchase property to use in your business, your basis is usually its actual cost to you. W2 ez forms If you construct, create, or otherwise produce property, you must capitalize the costs as your basis. W2 ez forms In certain circumstances, you may be subject to the uniform capitalization rules, next. W2 ez forms Uniform Capitalization Rules The uniform capitalization rules specify the costs you add to basis in certain circumstances. W2 ez forms Activities subject to the rules. W2 ez forms   You must use the uniform capitalization rules if you do any of the following in your trade or business or activity carried on for profit. W2 ez forms Produce real or tangible personal property for use in the business or activity, Produce real or tangible personal property for sale to customers, or Acquire property for resale. W2 ez forms However, this rule does not apply to personal property if your average annual gross receipts for the 3 previous tax years are $10 million or less. W2 ez forms   You produce property if you construct, build, install, manufacture, develop, improve, create, raise, or grow the property. W2 ez forms Treat property produced for you under a contract as produced by you up to the amount you pay or costs you otherwise incur for the property. W2 ez forms Tangible personal property includes films, sound recordings, video tapes, books, or similar property. W2 ez forms    Under the uniform capitalization rules, you must capitalize all direct costs and an allocable part of most indirect costs you incur due to your production or resale activities. W2 ez forms To capitalize means to include certain expenses in the basis of property you produce or in your inventory costs rather than deduct them as a current expense. W2 ez forms You recover these costs through deductions for depreciation, amortization, or cost of goods sold when you use, sell, or otherwise dispose of the property. W2 ez forms   Any cost you cannot use to figure your taxable income for any tax year is not subject to the uniform capitalization rules. W2 ez forms Example. W2 ez forms If you incur a business meal expense for which your deduction would be limited to 50% of the cost of the meal, that amount is subject to the uniform capitalization rules. W2 ez forms The nondeductible part of the cost is not subject to the uniform capitalization rules. W2 ez forms More information. W2 ez forms   For more information about these rules, see the regulations under section 263A of the Internal Revenue Code and Publication 538, Accounting Periods and Methods. W2 ez forms Exceptions. W2 ez forms   The following are not subject to the uniform capitalization rules. W2 ez forms Property you produce that you do not use in your trade, business, or activity conducted for profit; Qualified creative expenses you pay or incur as a free-lance (self-employed) writer, photographer, or artist that are otherwise deductible on your tax return; Property you produce under a long-term contract, except for certain home construction contracts; Research and experimental expenses deductible under section 174 of the Internal Revenue Code; and Costs for personal property acquired for resale if your (or your predecessor's) average annual gross receipts for the 3 previous tax years do not exceed $10 million. W2 ez forms For other exceptions to the uniform capitalization rules, see section 1. W2 ez forms 263A-1(b) of the regulations. W2 ez forms   For information on the special rules that apply to costs incurred in the business of farming, see chapter 6 of Publication 225, Farmer's Tax Guide. W2 ez forms Intangible Assets Intangible assets include goodwill, patents, copyrights, trademarks, trade names, and franchises. W2 ez forms The basis of an intangible asset is usually the cost to buy or create it. W2 ez forms If you acquire multiple assets, for example a going business for a lump sum, see Allocating the Basis below to figure the basis of the individual assets. W2 ez forms The basis of certain intangibles can be amortized. W2 ez forms See chapter 8 of Publication 535 for information on the amortization of these costs. W2 ez forms Patents. W2 ez forms   The basis of a patent you get for an invention is the cost of development, such as research and experimental expenditures, drawings, working models, and attorneys' and governmental fees. W2 ez forms If you deduct the research and experimental expenditures as current business expenses, you cannot include them in the basis of the patent. W2 ez forms The value of the inventor's time spent on an invention is not part of the basis. W2 ez forms Copyrights. W2 ez forms   If you are an author, the basis of a copyright will usually be the cost of getting the copyright plus copyright fees, attorneys' fees, clerical assistance, and the cost of plates that remain in your possession. W2 ez forms Do not include the value of your time as the author, or any other person's time you did not pay for. W2 ez forms Franchises, trademarks, and trade names. W2 ez forms   If you buy a franchise, trademark, or trade name, the basis is its cost, unless you can deduct your payments as a business expense. W2 ez forms Allocating the Basis If you buy multiple assets for a lump sum, allocate the amount you pay among the assets you receive. W2 ez forms You must make this allocation to figure your basis for depreciation and gain or loss on a later disposition of any of these assets. W2 ez forms See Trade or Business Acquired below. W2 ez forms Group of Assets Acquired If you buy multiple assets for a lump sum, you and the seller may agree to a specific allocation of the purchase price among the assets in the sales contract. W2 ez forms If this allocation is based on the value of each asset and you and the seller have adverse tax interests, the allocation generally will be accepted. W2 ez forms However, see Trade or Business Acquired, next. W2 ez forms Trade or Business Acquired If you acquire a trade or business, allocate the consideration paid to the various assets acquired. W2 ez forms Generally, reduce the consideration paid by any cash and general deposit accounts (including checking and savings accounts) received. W2 ez forms Allocate the remaining consideration to the other business assets received in proportion to (but not more than) their fair market value in the following order. W2 ez forms Certificates of deposit, U. W2 ez forms S. W2 ez forms Government securities, foreign currency, and actively traded personal property, including stock and securities. W2 ez forms Accounts receivable, other debt instruments, and assets you mark to market at least annually for federal income tax purposes. W2 ez forms Property of a kind that would properly be included in inventory if on hand at the end of the tax year or property held primarily for sale to customers in the ordinary course of business. W2 ez forms All other assets except section 197 intangibles, goodwill, and going concern value. W2 ez forms Section 197 intangibles except goodwill and going concern value. W2 ez forms Goodwill and going concern value (whether or not they qualify as section 197 intangibles). W2 ez forms Agreement. W2 ez forms   The buyer and seller may enter into a written agreement as to the allocation of any consideration or the fair market value (FMV) of any of the assets. W2 ez forms This agreement is binding on both parties unless the IRS determines the amounts are not appropriate. W2 ez forms Reporting requirement. W2 ez forms   Both the buyer and seller involved in the sale of business assets must report to the IRS the allocation of the sales price among section 197 intangibles and the other business assets. W2 ez forms Use Form 8594 to provide this information. W2 ez forms The buyer and seller should each attach Form 8594 to their federal income tax return for the year in which the sale occurred. W2 ez forms More information. W2 ez forms   See Sale of a Business in chapter 2 of Publication 544 for more information. W2 ez forms Land and Buildings If you buy buildings and the land on which they stand for a lump sum, allocate the basis of the property among the land and the buildings so you can figure the depreciation allowable on the buildings. W2 ez forms Figure the basis of each asset by multiplying the lump sum by a fraction. W2 ez forms The numerator is the FMV of that asset and the denominator is the FMV of the whole property at the time of purchase. W2 ez forms If you are not certain of the FMV of the land and buildings, you can allocate the basis based on their assessed values for real estate tax purposes. W2 ez forms Demolition of building. W2 ez forms   Add demolition costs and other losses incurred for the demolition of any building to the basis of the land on which the demolished building was located. W2 ez forms Do not claim the costs as a current deduction. W2 ez forms Modification of building. W2 ez forms   A modification of a building will not be treated as a demolition if the following conditions are satisfied. W2 ez forms 75 percent or more of the existing external walls of the building are retained in place as internal or external walls, and 75 percent or more of the existing internal structural framework of the building is retained in place. W2 ez forms   If the building is a certified historic structure, the modification must also be part of a certified rehabilitation. W2 ez forms   If these conditions are met, add the costs of the modifications to the basis of the building. W2 ez forms Subdivided lots. W2 ez forms   If you buy a tract of land and subdivide it, you must determine the basis of each lot. W2 ez forms This is necessary because you must figure the gain or loss on the sale of each individual lot. W2 ez forms As a result, you do not recover your entire cost in the tract until you have sold all of the lots. W2 ez forms   To determine the basis of an individual lot, multiply the total cost of the tract by a fraction. W2 ez forms The numerator is the FMV of the lot and the denominator is the FMV of the entire tract. W2 ez forms Future improvement costs. W2 ez forms   If you are a developer and sell subdivided lots before the development work is completed, you can (with IRS consent) include in the basis of the properties sold an allocation of the estimated future cost for common improvements. W2 ez forms See Revenue Procedure 92–29 for more information, including an explanation of the procedures for getting consent from the IRS. W2 ez forms Use of erroneous cost basis. W2 ez forms   If you made a mistake in figuring the cost basis of subdivided lots sold in previous years, you cannot correct the mistake for years for which the statute of limitations (generally 3 tax years) has expired. W2 ez forms Figure the basis of any remaining lots by allocating the correct original cost basis of the entire tract among the original lots. W2 ez forms Example. W2 ez forms You bought a tract of land to which you assigned a cost of $15,000. W2 ez forms You subdivided the land into 15 building lots of equal size and equitably divided your basis so that each lot had a basis of $1,000. W2 ez forms You treated the sale of each lot as a separate transaction and figured gain or loss separately on each sale. W2 ez forms Several years later you determine that your original basis in the tract was $22,500 and not $15,000. W2 ez forms You sold eight lots using $8,000 of basis in years for which the statute of limitations has expired. W2 ez forms You now can take $1,500 of basis into account for figuring gain or loss only on the sale of each of the remaining seven lots ($22,500 basis divided among all 15 lots). W2 ez forms You cannot refigure the basis of the eight lots sold in tax years barred by the statute of limitations. W2 ez forms Adjusted Basis Before figuring gain or loss on a sale, exchange, or other disposition of property or figuring allowable depreciation, depletion, or amortization, you must usually make certain adjustments to the basis of the property. W2 ez forms The result of these adjustments to the basis is the adjusted basis. W2 ez forms Increases to Basis Increase the basis of any property by all items properly added to a capital account. W2 ez forms These include the cost of any improvements having a useful life of more than 1 year. W2 ez forms Rehabilitation expenses also increase basis. W2 ez forms However, you must subtract any rehabilitation credit allowed for these expenses before you add them to your basis. W2 ez forms If you have to recapture any of the credit, increase your basis by the recaptured amount. W2 ez forms If you make additions or improvements to business property, keep separate accounts for them. W2 ez forms Also, you must depreciate the basis of each according to the depreciation rules that would apply to the underlying property if you had placed it in service at the same time you placed the addition or improvement in service. W2 ez forms For more information, see Publication 946. W2 ez forms The following items increase the basis of property. W2 ez forms The cost of extending utility service lines to the property; Impact fees; Legal fees, such as the cost of defending and perfecting title; Legal fees for obtaining a decrease in an assessment levied against property to pay for local improvements; Zoning costs; and The capitalized value of a redeemable ground rent. W2 ez forms Assessments for Local Improvements Increase the basis of property by assessments for items such as paving roads and building ditches that increase the value of the property assessed. W2 ez forms Do not deduct them as taxes. W2 ez forms However, you can deduct as taxes charges for maintenance, repairs, or interest charges related to the improvements. W2 ez forms Example. W2 ez forms Your city changes the street in front of your store into an enclosed pedestrian mall and assesses you and other affected landowners for the cost of the conversion. W2 ez forms Add the assessment to your property's basis. W2 ez forms In this example, the assessment is a depreciable asset. W2 ez forms Deducting vs. W2 ez forms Capitalizing Costs Do not add to your basis costs you can deduct as current expenses. W2 ez forms For example, amounts paid for incidental repairs or maintenance that are deductible as business expenses cannot be added to basis. W2 ez forms However, you can choose either to deduct or to capitalize certain other costs. W2 ez forms If you capitalize these costs, include them in your basis. W2 ez forms If you deduct them, do not include them in your basis. W2 ez forms See Uniform Capitalization Rules earlier. W2 ez forms The costs you can choose to deduct or to capitalize include the following. W2 ez forms Carrying charges, such as interest and taxes, that you pay to own property, except carrying charges that must be capitalized under the uniform capitalization rules; Research and experimentation costs; Intangible drilling and development costs for oil, gas, and geothermal wells; Exploration costs for new mineral deposits; Mining development costs for a new mineral deposit; Costs of establishing, maintaining, or increasing the circulation of a newspaper or other periodical; and Costs of removing architectural and transportation barriers to people with disabilities and the elderly. W2 ez forms If you claim the disabled access credit, you must reduce the amount you deduct or capitalize by the amount of the credit. W2 ez forms For more information about deducting or capitalizing costs, see chapter 7 in Publication 535. W2 ez forms Table 1. W2 ez forms Examples of Increases and Decreases to Basis Increases to Basis Decreases to Basis Capital improvements:   Putting an addition on your home   Replacing an entire roof  Paving your driveway  Installing central air conditioning Rewiring your home Exclusion from income of subsidies for energy conservation measures  Casualty or theft loss deductions and insurance reimbursements  Vehicle credits Assessments for local improvements: Water connections Sidewalks Roads Section 179 deduction  Casualty losses: Restoring damaged property Depreciation  Nontaxable corporate distributions Legal fees:  Cost of defending and perfecting a title   Zoning costs   Decreases to Basis The following are some items that reduce the basis of property. W2 ez forms Section 179 deduction; Nontaxable corporate distributions; Deductions previously allowed (or allowable) for amortization, depreciation, and depletion; Exclusion of subsidies for energy conservation measures; Vehicle credits; Residential energy credits; Postponed gain from sale of home; Investment credit (part or all) taken; Casualty and theft losses and insurance reimbursement; Certain canceled debt excluded from income; Rebates from a manufacturer or seller; Easements; Gas-guzzler tax; Adoption tax benefits; and Credit for employer-provided child care. W2 ez forms Some of these items are discussed next. W2 ez forms Casualties and Thefts If you have a casualty or theft loss, decrease the basis in your property by any insurance or other reimbursement and by any deductible loss not covered by insurance. W2 ez forms You must increase your basis in the property by the amount you spend on repairs that substantially prolong the life of the property, increase its value, or adapt it to a different use. W2 ez forms To make this determination, compare the repaired property to the property before the casualty. W2 ez forms For more information on casualty and theft losses, see Publication 547, Casualties, Disasters, and Thefts. W2 ez forms Easements The amount you receive for granting an easement is generally considered to be a sale of an interest in real property. W2 ez forms It reduces the basis of the affected part of the property. W2 ez forms If the amount received is more than the basis of the part of the property affected by the easement, reduce your basis in that part to zero and treat the excess as a recognized gain. W2 ez forms Vehicle Credits Unless you elect not to claim the qualified plug-in electric vehicle credit, the alternative motor vehicle credit, or the qualified plug-in electric drive motor vehicle credit, you may have to reduce the basis of each qualified vehicle by certain amounts reported. W2 ez forms For more information, see Form 8834, Qualified Plug-in Electric and Electric Vehicle Credit; Form 8910, Alternative Motor Vehicle Credit; Form 8936, Qualified Plug-in Electric Drive Motor Vehicle Credit;and the related instructions. W2 ez forms Gas-Guzzler Tax Decrease the basis in your car by the gas-guzzler (fuel economy) tax if you begin using the car within 1 year of the date of its first sale for ultimate use. W2 ez forms This rule also applies to someone who later buys the car and begins using it not more than 1 year after the original sale for ultimate use. W2 ez forms If the car is imported, the one-year period begins on the date of entry or withdrawal of the car from the warehouse if that date is later than the date of the first sale for ultimate use. W2 ez forms Section 179 Deduction If you take the section 179 deduction for all or part of the cost of qualifying business property, decrease the basis of the property by the deduction. W2 ez forms For more information about the section 179 deduction, see Publication 946. W2 ez forms Exclusion of Subsidies for Energy Conservation Measures You can exclude from gross income any subsidy you received from a public utility company for the purchase or installation of any energy conservation measure for a dwelling unit. W2 ez forms Reduce the basis of the property for which you received the subsidy by the excluded amount. W2 ez forms For more information on this subsidy, see Publication 525. W2 ez forms Depreciation Decrease the basis of property by the depreciation you deducted, or could have deducted, on your tax returns under the method of depreciation you chose. W2 ez forms If you took less depreciation than you could have under the method chosen, decrease the basis by the amount you could have taken under that method. W2 ez forms If you did not take a depreciation deduction, reduce the basis by the full amount of the depreciation you could have taken. W2 ez forms Unless a timely election is made not to deduct the special depreciation allowance for property placed in service after September 10, 2001, decrease the property's basis by the special depreciation allowance you deducted or could have deducted. W2 ez forms If you deducted more depreciation than you should have, decrease your basis by the amount equal to the depreciation you should have deducted plus the part of the excess depreciation you deducted that actually reduced your tax liability for the year. W2 ez forms In decreasing your basis for depreciation, take into account the amount deducted on your tax returns as depreciation and any depreciation capitalized under the uniform capitalization rules. W2 ez forms For information on figuring depreciation, see Publication 946. W2 ez forms If you are claiming depreciation on a business vehicle, see Publication 463. W2 ez forms If the car is not used more than 50% for business during the tax year, you may have to recapture excess depreciation. W2 ez forms Include the excess depreciation in your gross income and add it to your basis in the property. W2 ez forms For information on the computation of excess depreciation, see chapter 4 in Publication 463. W2 ez forms Canceled Debt Excluded From Income If a debt you owe is canceled or forgiven, other than as a gift or bequest, you generally must include the canceled amount in your gross income for tax purposes. W2 ez forms A debt includes any indebtedness for which you are liable or which attaches to property you hold. W2 ez forms You can exclude canceled debt from income in the following situations. W2 ez forms Debt canceled in a bankruptcy case or when you are insolvent, Qualified farm debt, and Qualified real property business debt (provided you are not a C corporation). W2 ez forms If you exclude from income canceled debt under situation (1) or (2), you may have to reduce the basis of your depreciable and nondepreciable property. W2 ez forms However, in situation (3), you must reduce the basis of your depreciable property by the excluded amount. W2 ez forms For more information about canceled debt in a bankruptcy case or during insolvency, see Publication 908, Bankruptcy Tax Guide. W2 ez forms For more information about canceled debt that is qualified farm debt, see chapter 3 in Publication 225. W2 ez forms For more information about qualified real property business debt, see chapter 5 in Publication 334, Tax Guide for Small Business. W2 ez forms Postponed Gain From Sale of Home If you postponed gain from the sale of your main home before May 7, 1997, you must reduce the basis of your new home by the postponed gain. W2 ez forms For more information on the rules for the sale of a home, see Publication 523. W2 ez forms Adoption Tax Benefits If you claim an adoption credit for the cost of improvements you added to the basis of your home, decrease the basis of your home by the credit allowed. W2 ez forms This also applies to amounts you received under an employer's adoption assistance program and excluded from income. W2 ez forms For more information Form 8839, Qualified Adoption Expenses. W2 ez forms Employer-Provided Child Care If you are an employer, you can claim the employer-provided child care credit on amounts you paid or incurred to acquire, construct, rehabilitate, or expand property used as part of your qualified child care facility. W2 ez forms You must reduce your basis in that property by the credit claimed. W2 ez forms For more information, see Form 8882, Credit for Employer-Provided Child Care Facilities and Services. W2 ez forms Adjustments to Basis Example In January 2005, you paid $80,000 for real property to be used as a factory. W2 ez forms You also paid commissions of $2,000 and title search and legal fees of $600. W2 ez forms You allocated the total cost of $82,600 between the land and the building—$10,325 for the land and $72,275 for the building. W2 ez forms Immediately you spent $20,000 in remodeling the building before you placed it in service. W2 ez forms You were allowed depreciation of $14,526 for the years 2005 through 2009. W2 ez forms In 2008 you had a $5,000 casualty loss from a that was not covered by insurance on the building. W2 ez forms You claimed a deduction for this loss. W2 ez forms You spent $5,500 to repair the damages and extend the useful life of the building. W2 ez forms The adjusted basis of the building on January 1, 2010, is figured as follows: Original cost of building including fees and commissions $72,275 Adjustments to basis:     Add:         Improvements 20,000   Repair of damages 5,500       $97,775 Subtract:       Depreciation $14,526     Deducted casualty loss 5,000 19,526 Adjusted basis on January 1, 2010 $78,249 The basis of the land, $10,325, remains unchanged. W2 ez forms It is not affected by any of the above adjustments. W2 ez forms Basis Other Than Cost There are many times when you cannot use cost as basis. W2 ez forms In these cases, the fair market value or the adjusted basis of property may be used. W2 ez forms Adjusted basis is discussed earlier. W2 ez forms Fair market value (FMV). W2 ez forms   FMV is the price at which property would change hands between a buyer and a seller, neither having to buy or sell, and both having reasonable knowledge of all necessary facts. W2 ez forms Sales of similar property on or about the same date may be helpful in figuring the property's FMV. W2 ez forms Property Received for Services If you receive property for services, include the property's FMV in income. W2 ez forms The amount you include in income becomes your basis. W2 ez forms If the services were performed for a price agreed on beforehand, it will be accepted as the FMV of the property if there is no evidence to the contrary. W2 ez forms Bargain Purchases A bargain purchase is a purchase of an item for less than its FMV. W2 ez forms If, as compensation for services, you purchase goods or other property at less than FMV, include the difference between the purchase price and the property's FMV in your income. W2 ez forms Your basis in the property is its FMV (your purchase price plus the amount you include in income). W2 ez forms If the difference between your purchase price and the FMV represents a qualified employee discount, do not include the difference in income. W2 ez forms However, your basis in the property is still its FMV. W2 ez forms See Employee Discounts in Publication 15-B. W2 ez forms Restricted Property If you receive property for your services and the property is subject to certain restrictions, your basis in the property is its FMV when it becomes substantially vested unless you make the election discussed later. W2 ez forms Property becomes substantially vested when your rights in the property or the rights of any person to whom you transfer the property are not subject to a substantial risk of forfeiture. W2 ez forms There is substantial risk of forfeiture when the rights to full enjoyment of the property depend on the future performance of substantial services by any person. W2 ez forms When the property becomes substantially vested, include the FMV, less any amount you paid for the property, in income. W2 ez forms Example. W2 ez forms Your employer gives you stock for services performed under the condition that you will have to return the stock unless you complete 5 years of service. W2 ez forms The stock is under a substantial risk of forfeiture and is not substantially vested when you receive it. W2 ez forms You do not report any income until you have completed the 5 years of service that satisfy the condition. W2 ez forms Fair market value. W2 ez forms   Figure the FMV of property you received without considering any restriction except one that by its terms will never end. W2 ez forms Example. W2 ez forms You received stock from your employer for services you performed. W2 ez forms If you want to sell the stock while you are still employed, you must sell the stock to your employer at book value. W2 ez forms At your retirement or death, you or your estate must offer to sell the stock to your employer at its book value. W2 ez forms This is a restriction that by its terms will never end and you must consider it when you figure the FMV. W2 ez forms Election. W2 ez forms   You can choose to include in your gross income the FMV of the property at the time of transfer, less any amount you paid for it. W2 ez forms If you make this choice, the substantially vested rules do not apply. W2 ez forms Your basis is the amount you paid plus the amount you included in income. W2 ez forms   See the discussion of Restricted Property in Publication 525 for more information. W2 ez forms Taxable Exchanges A taxable exchange is one in which the gain is taxable or the loss is deductible. W2 ez forms A taxable gain or deductible loss is also known as a recognized gain or loss. W2 ez forms If you receive property in exchange for other property in a taxable exchange, the basis of property you receive is usually its FMV at the time of the exchange. W2 ez forms A taxable exchange occurs when you receive cash or property not similar or related in use to the property exchanged. W2 ez forms Example. W2 ez forms You trade a tract of farm land with an adjusted basis of $3,000 for a tractor that has an FMV of $6,000. W2 ez forms You must report a taxable gain of $3,000 for the land. W2 ez forms The tractor has a basis of $6,000. W2 ez forms Involuntary Conversions If you receive property as a result of an involuntary conversion, such as a casualty, theft, or condemnation, you can figure the basis of the replacement property you receive using the basis of the converted property. W2 ez forms Similar or related property. W2 ez forms   If you receive replacement property similar or related in service or use to the converted property, the replacement property's basis is the old property's basis on the date of the conversion. W2 ez forms However, make the following adjustments. W2 ez forms Decrease the basis by the following. W2 ez forms Any loss you recognize on the conversion, and Any money you receive that you do not spend on similar property. W2 ez forms Increase the basis by the following. W2 ez forms Any gain you recognize on the conversion, and Any cost of acquiring the replacement property. W2 ez forms Money or property not similar or related. W2 ez forms   If you receive money or property not similar or related in service or use to the converted property, and you buy replacement property similar or related in service or use to the converted property, the basis of the new property is its cost decreased by the gain not recognized on the conversion. W2 ez forms Example. W2 ez forms The state condemned your property. W2 ez forms The property had an adjusted basis of $26,000 and the state paid you $31,000 for it. W2 ez forms You realized a gain of $5,000 ($31,000 − $26,000). W2 ez forms You bought replacement property similar in use to the converted property for $29,000. W2 ez forms You recognize a gain of $2,000 ($31,000 − $29,000), the unspent part of the payment from the state. W2 ez forms Your gain not recognized is $3,000, the difference between the $5,000 realized gain and the $2,000 recognized gain. W2 ez forms The basis of the new property is figured as follows: Cost of replacement property $29,000 Minus: Gain not recognized 3,000 Basis of the replacement property $26,000 Allocating the basis. W2 ez forms   If you buy more than one piece of replacement property, allocate your basis among the properties based on their respective costs. W2 ez forms Example. W2 ez forms The state in the previous example condemned your unimproved real property and the replacement property you bought was improved real property with both land and buildings. W2 ez forms Allocate the replacement property's $26,000 basis between land and buildings based on their respective costs. W2 ez forms More information. W2 ez forms   For more information about condemnations, see Involuntary Conversions in Publication 544. W2 ez forms For more information about casualty and theft losses, see Publication 547. W2 ez forms Nontaxable Exchanges A nontaxable exchange is an exchange in which you are not taxed on any gain and you cannot deduct any loss. W2 ez forms If you receive property in a nontaxable exchange, its basis is usually the same as the basis of the property you transferred. W2 ez forms A nontaxable gain or loss is also known as an unrecognized gain or loss. W2 ez forms Like-Kind Exchanges The exchange of property for the same kind of property is the most common type of nontaxable exchange. W2 ez forms To qualify as a like-kind exchange, you must hold for business or investment purposes both the property you transfer and the property you receive. W2 ez forms There must also be an exchange of like-kind property. W2 ez forms For more information, see Like-Kind Exchanges in Publication 544. W2 ez forms The basis of the property you receive is the same as the basis of the property you gave up. W2 ez forms Example. W2 ez forms You exchange real estate (adjusted basis $50,000, FMV $80,000) held for investment for other real estate (FMV $80,000) held for investment. W2 ez forms Your basis in the new property is the same as the basis of the old ($50,000). W2 ez forms Exchange expenses. W2 ez forms   Exchange expenses are generally the closing costs you pay. W2 ez forms They include such items as brokerage commissions, attorney fees, deed preparation fees, etc. W2 ez forms Add them to the basis of the like-kind property received. W2 ez forms Property plus cash. W2 ez forms   If you trade property in a like-kind exchange and also pay money, the basis of the property received is the basis of the property you gave up increased by the money you paid. W2 ez forms Example. W2 ez forms You trade in a truck (adjusted basis $3,000) for another truck (FMV $7,500) and pay $4,000. W2 ez forms Your basis in the new truck is $7,000 (the $3,000 basis of the old truck plus the $4,000 paid). W2 ez forms Special rules for related persons. W2 ez forms   If a like-kind exchange takes place directly or indirectly between related persons and either party disposes of the property within 2 years after the exchange, the exchange no longer qualifies for like-kind exchange treatment. W2 ez forms Each person must report any gain or loss not recognized on the original exchange. W2 ez forms Each person reports it on the tax return filed for the year in which the later disposition occurs. W2 ez forms If this rule applies, the basis of the property received in the original exchange will be its fair market value. W2 ez forms   These rules generally do not apply to the following kinds of property dispositions. W2 ez forms Dispositions due to the death of either related person, Involuntary conversions, and Dispositions in which neither the original exchange nor the subsequent disposition had as a main purpose the avoidance of federal income tax. W2 ez forms Related persons. W2 ez forms   Generally, related persons are ancestors, lineal descendants, brothers and sisters (whole or half), and a spouse. W2 ez forms   For other related persons (for example, two corporations, an individual and a corporation, a grantor and fiduciary, etc. W2 ez forms ), see Nondeductible Loss in chapter 2 of Publication 544. W2 ez forms Exchange of business property. W2 ez forms   Exchanging the assets of one business for the assets of another business is a multiple property exchange. W2 ez forms For information on figuring basis, see Multiple Property Exchanges in chapter 1 of Publication 544. W2 ez forms Partially Nontaxable Exchange A partially nontaxable exchange is an exchange in which you receive unlike property or money in addition to like property. W2 ez forms The basis of the property you receive is the same as the basis of the property you gave up, with the following adjustments. W2 ez forms Decrease the basis by the following amounts. W2 ez forms Any money you receive, and Any loss you recognize on the exchange. W2 ez forms Increase the basis by the following amounts. W2 ez forms Any additional costs you incur, and Any gain you recognize on the exchange. W2 ez forms If the other party to the exchange assumes your liabilities, treat the debt assumption as money you received in the exchange. W2 ez forms Example. W2 ez forms You traded a truck (adjusted basis $6,000) for a new truck (FMV $5,200) and $1,000 cash. W2 ez forms You realized a gain of $200 ($6,200 − $6,000). W2 ez forms This is the FMV of the truck received plus the cash minus the adjusted basis of the truck you traded ($5,200 + $1,000 – $6,000). W2 ez forms You include all the gain in income (recognized gain) because the gain is less than the cash received. W2 ez forms Your basis in the new truck is: Adjusted basis of old truck $6,000 Minus: Cash received (adjustment 1(a)) 1,000   $5,000 Plus: Gain recognized (adjustment 2(b)) 200 Basis of new truck $5,200 Allocation of basis. W2 ez forms   Allocate the basis first to the unlike property, other than money, up to its FMV on the date of the exchange. W2 ez forms The rest is the basis of the like property. W2 ez forms Example. W2 ez forms You had an adjusted basis of $15,000 in real estate you held for investment. W2 ez forms You exchanged it for other real estate to be held for investment with an FMV of $12,500, a truck with an FMV of $3,000, and $1,000 cash. W2 ez forms The truck is unlike property. W2 ez forms You realized a gain of $1,500 ($16,500 − $15,000). W2 ez forms This is the FMV of the real estate received plus the FMV of the truck received plus the cash minus the adjusted basis of the real estate you traded ($12,500 + $3,000 + $1,000 – $15,000). W2 ez forms You include in income (recognize) all $1,500 of the gain because it is less than the FMV of the unlike property plus the cash received. W2 ez forms Your basis in the properties you received is figured as follows. W2 ez forms Adjusted basis of real estate transferred $15,000 Minus: Cash received (adjustment 1(a)) 1,000   $14,000 Plus: Gain recognized (adjustment 2(b)) 1,500 Total basis of properties received $15,500 Allocate the total basis of $15,500 first to the unlike property — the truck ($3,000). W2 ez forms This is the truck's FMV. W2 ez forms The rest ($12,500) is the basis of the real estate. W2 ez forms Sale and Purchase If you sell property and buy similar property in two mutually dependent transactions, you may have to treat the sale and purchase as a single nontaxable exchange. W2 ez forms Example. W2 ez forms You are a salesperson and you use one of your cars 100% for business. W2 ez forms You have used this car in your sales activities for 2 years and have depreciated it. W2 ez forms Your adjusted basis in the car is $22,600 and its FMV is $23,100. W2 ez forms You are interested in a new car, which sells for $28,000. W2 ez forms If you trade your old car and pay $4,900 for the new one, your basis for depreciation for the new car would be $27,500 ($4,900 plus the $22,600 basis of your old car). W2 ez forms However, you want a higher basis for depreciating the new car, so you agree to pay the dealer $28,000 for the new car if he will pay you $23,100 for your old car. W2 ez forms Because the two transactions are dependent on each other, you are treated as having exchanged your old car for the new one and paid $4,900 ($28,000 − $23,100). W2 ez forms Your basis for depreciating the new car is $27,500, the same as if you traded the old car. W2 ez forms Partial Business Use of Property If you have property used partly for business and partly for personal use, and you exchange it in a nontaxable exchange for property to be used wholly or partly in your business, the basis of the property you receive is figured as if you had exchanged two properties. W2 ez forms The first is an exchange of like-kind property. W2 ez forms The second is personal-use property on which gain is recognized and loss is not recognized. W2 ez forms First, figure your adjusted basis in the property as if you transferred two separate properties. W2 ez forms Figure the adjusted basis of each part of the property by taking into account any adjustments to basis. W2 ez forms Deduct the depreciation you took or could have taken from the adjusted basis of the business part. W2 ez forms Then figure the amount realized for your property and allocate it to the business and nonbusiness parts of the property. W2 ez forms The business part of the property is permitted to be exchanged tax free. W2 ez forms However, you must recognize any gain from the exchange of the nonbusiness part. W2 ez forms You are deemed to have received, in exchange for the nonbusiness part, an amount equal to its FMV on the date of the exchange. W2 ez forms The basis of the property you acquired is the total basis of the property transferred (adjusted to the date of the exchange), increased by any gain recognized on the nonbusiness part. W2 ez forms If the nonbusiness part of the property transferred is your main home, you may qualify to exclude from income all or part of the gain on that part. W2 ez forms For more information, see Publication 523. W2 ez forms Trade of car used partly in business. W2 ez forms   If you trade in a car you used partly in your business for another car you will use in your business, your basis for depreciation of the new car is not the same as your basis for figuring a gain or loss on its sale. W2 ez forms   For information on figuring your basis for depreciation, see Publication 463. W2 ez forms Property Transferred From a Spouse The basis of property transferred to you or transferred in trust for your benefit by your spouse (or former spouse if the transfer is incident to divorce), is the same as your spouse's adjusted basis. W2 ez forms However, adjust your basis for any gain recognized by your spouse or former spouse on property transferred in trust. W2 ez forms This rule applies only to a transfer of property in trust in which the liabilities assumed, plus the liabilities to which the property is subject, are more than the adjusted basis of the property transferred. W2 ez forms If the property transferred to you is a series E, series EE, or series I United States savings bond, the transferor must include in income the interest accrued to the date of transfer. W2 ez forms Your basis in the bond immediately after the transfer is equal to the transferor's basis increased by the interest income includible in the transferor's income. W2 ez forms For more information on these bonds, see Publication 550. W2 ez forms At the time of the transfer, the transferor must give you the records necessary to determine the adjusted basis and holding period of the property as of the date of transfer. W2 ez forms For more information, see Publication 504, Divorced or Separated Individuals. W2 ez forms Property Received as a Gift To figure the basis of property you receive as a gift, you must know its adjusted basis (defined earlier) to the donor just before it was given to you, its FMV at the time it was given to you, and any gift tax paid on it. W2 ez forms FMV Less Than Donor's Adjusted Basis If the FMV of the property at the time of the gift is less than the donor's adjusted basis, your basis depends on whether you have a gain or a loss when you dispose of the property. W2 ez forms Your basis for figuring gain is the same as the donor's adjusted basis plus or minus any required adjustment to basis while you held the property. W2 ez forms Your basis for figuring loss is its FMV when you received the gift plus or minus any required adjustment to basis while you held the property (see Adjusted Basis earlier). W2 ez forms If you use the donor's adjusted basis for figuring a gain and get a loss, and then use the FMV for figuring a loss and have a gain, you have neither gain nor loss on the sale or disposition of the property. W2 ez forms Example. W2 ez forms You received an acre of land as a gift. W2 ez forms At the time of the gift, the land had an FMV of $8,000. W2 ez forms The donor's adjusted basis was $10,000. W2 ez forms After you received the land, no events occurred to increase or decrease your basis. W2 ez forms If you sell the land for $12,000, you will have a $2,000 gain because you must use the donor's adjusted basis ($10,000) at the time of the gift as your basis to figure gain. W2 ez forms If you sell the land for $7,000, you will have a $1,000 loss because you must use the FMV ($8,000) at the time of the gift as your basis to figure a loss. W2 ez forms If the sales price is between $8,000 and $10,000, you have neither gain nor loss. W2 ez forms For instance, if the sales price was $9,000 and you tried to figure a gain using the donor's adjusted basis ($10,000), you would get a $1,000 loss. W2 ez forms If you then tried to figure a loss using the FMV ($8,000), you would get a $1,000 gain. W2 ez forms Business property. W2 ez forms   If you hold the gift as business property, your basis for figuring any depreciation, depletion, or amortization deduction is the same as the donor's adjusted basis plus or minus any required adjustments to basis while you hold the property. W2 ez forms FMV Equal to or More Than Donor's Adjusted Basis If the FMV of the property is equal to or greater than the donor's adjusted basis, your basis is the donor's adjusted basis at the time you received the gift. W2 ez forms Increase your basis by all or part of any gift tax paid, depending on the date of the gift. W2 ez forms Also, for figuring gain or loss from a sale or other disposition of the property, or for figuring depreciation, depletion, or amortization deductions on business property, you must increase or decrease your basis by any required adjustments to basis while you held the property. W2 ez forms See Adjusted Basis earlier. W2 ez forms Gift received before 1977. W2 ez forms   If you received a gift before 1977, increase your basis in the gift (the donor's adjusted basis) by any gift tax paid on it. W2 ez forms However, do not increase your basis above the FMV of the gift at the time it was given to you. W2 ez forms Example 1. W2 ez forms You were given a house in 1976 with an FMV of $21,000. W2 ez forms The donor's adjusted basis was $20,000. W2 ez forms The donor paid a gift tax of $500. W2 ez forms Your basis is $20,500, the donor's adjusted basis plus the gift tax paid. W2 ez forms Example 2. W2 ez forms If, in Example 1, the gift tax paid had been $1,500, your basis would be $21,000. W2 ez forms This is the donor's adjusted basis plus the gift tax paid, limited to the FMV of the house at the time you received the gift. W2 ez forms Gift received after 1976. W2 ez forms   If you received a gift after 1976, increase your basis in the gift (the donor's adjusted basis) by the part of the gift tax paid on it that is due to the net increase in value of the gift. W2 ez forms Figure the increase by multiplying the gift tax paid by a fraction. W2 ez forms The numerator of the fraction is the net increase in value of the gift and the denominator is the amount of the gift. W2 ez forms   The net increase in value of the gift is the FMV of the gift less the donor's adjusted basis. W2 ez forms The amount of the gift is its value for gift tax purposes after reduction by any annual exclusion and marital or charitable deduction that applies to the gift. W2 ez forms For information on the gift tax, see Publication 950, Introduction to Estate and Gift Taxes. W2 ez forms Example. W2 ez forms In 2010, you received a gift of property from your mother that had an FMV of $50,000. W2 ez forms Her adjusted basis was $20,000. W2 ez forms The amount of the gift for gift tax purposes was $37,000 ($50,000 minus the $13,000 annual exclusion). W2 ez forms She paid a gift tax of $9,000. W2 ez forms Your basis, $27,290, is figured as follows: Fair market value $50,000 Minus: Adjusted basis 20,000 Net increase in value $30,000 Gift tax paid $9,000 Multiplied by ($30,000 ÷ $37,000) . W2 ez forms 81 Gift tax due to net increase in value $7,290 Adjusted basis of property to your mother 20,000 Your basis in the property $27,290 Inherited Property Special rules apply to property acquired from a decedent who died in 2010. W2 ez forms See Publication 4895, Tax Treatment of Property Acquired From a Decedent Dying in 2010, for details. W2 ez forms If you inherited property from a decedent who died before 2010, your basis in property you inherit from a decedent is generally one of the following. W2 ez forms The FMV of the property at the date of the individual's death. W2 ez forms The FMV on the alternate valuation date if the personal representative for the estate chooses to use alternate valuation. W2 ez forms For information on the alternate valuation date, see the Instructions for Form 706. W2 ez forms The value under the special-use valuation method for real property used in farming or a closely held business if chosen for estate tax purposes. W2 ez forms This method is discussed later. W2 ez forms The decedent's adjusted basis in land to the extent of the value excluded from the decedent's taxable estate as a qualified conservation easement. W2 ez forms For information on a qualified conservation easement, see the Instructions for Form 706. W2 ez forms If a federal estate tax return does not have to be filed, your basis in the inherited property is its appraised value at the date of death for state inheritance or transmission taxes. W2 ez forms For more information, see the Instructions for Form 706. W2 ez forms Appreciated property. W2 ez forms   The above rule does not apply to appreciated property you receive from a decedent if you or your spouse originally gave the property to the decedent within 1 year before the decedent's death. W2 ez forms Your basis in this property is the same as the decedent's adjusted basis in the property immediately before his or her death, rather than its FMV. W2 ez forms Appreciated property is any property whose FMV on the day it was given to the decedent is more than its adjusted basis. W2 ez forms Community Property In community property states (Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, and Wisconsin), husband and wife are each usually considered to own half the community property. W2 ez forms When either spouse dies, the total value of the community property, even the part belonging to the surviving spouse, generally becomes the basis of the entire property. W2 ez forms For this rule to apply, at least half the value of the community property interest must be includable in the decedent's gross estate, whether or not the estate must file a return. W2 ez forms For example, you and your spouse owned community property that had a basis of $80,000. W2 ez forms When your spouse died, half the FMV of the community interest was includible in your spouse's estate. W2 ez forms The FMV of the community interest was $100,000. W2 ez forms The basis of your half of the property after the death of your spouse is $50,000 (half of the $100,000 FMV). W2 ez forms The basis of the other half to your spouse's heirs is also $50,000. W2 ez forms For more information on community property, see Publication 555, Community Property. W2 ez forms Property Held by Surviving Tenant The following example explains the rule for the basis of property held by a surviving tenant in joint tenancy or tenancy by the entirety. W2 ez forms Example. W2 ez forms John and Jim owned, as joint tenants with right of survivorship, business property they purchased for $30,000. W2 ez forms John furnished two-thirds of the purchase price and Jim furnished one-third. W2 ez forms Depreciation deductions allowed before John's death were $12,000. W2 ez forms Under local law, each had a half interest in the income from the property. W2 ez forms At the date of John's death, the property had an FMV of $60,000, two-thirds of which is includable in John's estate. W2 ez forms Jim figures his basis in the property at the date of John's death as follows: Interest Jim bought with his own funds—1/3 of $30,000 cost $10,000   Interest Jim received on John's death—2/3 of $60,000 FMV 40,000 $50,000 Minus: ½ of $12,000 depreciation before John's death 6,000 Jim's basis at the date of John's death $44,000 If Jim had not contributed any part of the purchase price, his basis at the date of John's death would be $54,000. W2 ez forms This is figured by subtracting from the $60,000 FMV, the $6,000 depreciation allocated to Jim's half interest before the date of death. W2 ez forms If under local law Jim had no interest in the income from the property and he contributed no part of the purchase price, his basis at John's death would be $60,000, the FMV of the property. W2 ez forms Qualified Joint Interest Include one-half of the value of a qualified joint interest in the decedent's gross estate. W2 ez forms It does not matter how much each spouse contributed to the purchase price. W2 ez forms Also, it does not matter which spouse dies first. W2 ez forms A qualified joint interest is any interest in property held by husband and wife as either of the following. W2 ez forms Tenants by the entirety, or Joint tenants with right of survivorship if husband and wife are the only joint tenants. W2 ez forms Basis. W2 ez forms   As the surviving spouse, your basis in property you owned with your spouse as a qualified joint interest is the cost of your half of the property with certain adjustments. W2 ez forms Decrease the cost by any deductions allowed to you for depreciation and depletion. W2 ez forms Increase the reduced cost by your basis in the half you inherited. W2 ez forms Farm or Closely Held Business Under certain conditions, when a person dies the executor or personal representative of that person's estate can choose to value the qualified real property on other than its FMV. W2 ez forms If so, the executor or personal representative values the qualified real property based on its use as a farm or its use in a closely held business. W2 ez forms If the executor or personal representative chooses this method of valuation for estate tax purposes, that value is the basis of the property for the heirs. W2 ez forms Qualified heirs should be able to get the necessary value from the executor or personal representative of the estate. W2 ez forms Special-use valuation. W2 ez forms   If you are a qualified heir who received special-use valuation property, your basis in the property is the estate's or trust's basis in that property immediately before the distribution. W2 ez forms Increase your basis by any gain recognized by the estate or trust because of post-death appreciation. W2 ez forms Post-death appreciation is the property's FMV on the date of distribution minus the property's FMV either on the date of the individual's death or the alternate valuation date. W2 ez forms Figure all FMVs without regard to the special-use valuation. W2 ez forms   You can elect to increase your basis in special-use valuation property if it becomes subject to the additional estate tax. W2 ez forms This tax is assessed if, within 10 years after the death of the decedent, you transfer the property to a person who is not a member of your family or the property stops being used as a farm or in a closely held business. W2 ez forms   To increase your basis in the property, you must make an irrevocable election and pay interest on the additional estate tax figured from the date 9 months after the decedent's death until the date of the payment of the additional estate tax. W2 ez forms If you meet these requirements, increase your basis in the property to its FMV on the date of the decedent's death or the alternate valuation date. W2 ez forms The increase in your basis is considered to have occurred immediately before the event that results in the additional estate tax. W2 ez forms   You make the election by filing with Form 706-A a statement that does all of the following. W2 ez forms Contains your name, address, and taxpayer identification number and those of the estate; Identifies the election as an election under section 1016(c) of the Internal Revenue Code; Specifies the property for which the election is made; and Provides any additional information required by the Instructions for Form 706-A. W2 ez forms   For more information, see the Instructions for Form 706 and the Instructions for Form 706-A. W2 ez forms Property Changed to Business or Rental Use If you hold property for personal use and then change it to business use or use it to produce rent, you must figure its basis for depreciation. W2 ez forms An example of changing property held for personal use to business use would be renting out your former main home. W2 ez forms Basis for depreciation. W2 ez forms   The basis for depreciation is the lesser of the following amounts. W2 ez forms The FMV of the property on the date of the change, or Your adjusted basis on the date of the change. W2 ez forms Example. W2 ez forms Several years ago you paid $160,000 to have your home built on a lot that cost $25,000. W2 ez forms You paid $20,000 for permanent improvements to the house and claimed a $2,000 casualty loss deduction for damage to the house before changing the property to rental use last year. W2 ez forms Because land is not depreciable, you include only the cost of the house when figuring the basis for depreciation. W2 ez forms Your adjusted basis in the house when you changed its use was $178,000 ($160,000 + $20,000 − $2,000). W2 ez forms On the same date, your property had an FMV of $180,000, of which $15,000 was for the land and $165,000 was for the house. W2 ez forms The basis for figuring depreciation on the house is its FMV on the date of change ($165,000) because it is less than your adjusted basis ($178,000). W2 ez forms Sale of property. W2 ez forms   If you later sell or dispose of property changed to business or rental use, the basis of the property you use will depend on whether you are figuring gain or loss. W2 ez forms Gain. W2 ez forms   The basis for figuring a gain is your adjusted basis when you sell the property. W2 ez forms Example. W2 ez forms Assume the same facts as in the previous example except that you sell the property at a gain after being allowed depreciation deductions of $37,500. W2 ez forms Your adjusted basis for figuring gain is $165,500 ($178,000 + $25,000 (land) − $37,500). W2 ez forms Loss. W2 ez forms   Figure the basis for a loss starting with the smaller of your adjusted basis or the FMV of the property at the time of the change to business or rental use. W2 ez forms Then adjust this amount for the period after the change in the property's use, as discussed earlier under Adjusted Basis, to arrive at a basis for loss. W2 ez forms Example. W2 ez forms Assume the same facts as in the previous example, except that you sell the property at a loss after being allowed depreciation deductions of $37,500. W2 ez forms In this case, you would start with the FMV on the date of the change to rental use ($180,000) because it is less than the adjusted basis of $203,000 ($178,000 + $25,000) on that date. W2 ez forms Reduce that amount ($180,000) by the depreciation deductions to arrive at a basis for loss of $142,500 ($180,000 − $37,500). W2 ez forms How To Get Tax Help You can get help with unresolved tax issues, order free publications and forms, ask tax questions, and get more information from the IRS in several ways. W2 ez forms By selecting the method that is best for you, you will have quick and easy access to tax help. W2 ez forms Contacting your Taxpayer Advocate. W2 ez forms   The Taxpayer Advocate Service (TAS) is an independent organization within the IRS. W2 ez forms We help taxpayers who are experiencing economic harm, such as not being able to provide necessities like housing, transportation, or food; taxpayers who are seeking help in resolving tax problems with the IRS; and those who believe that an IRS system or procedure is not working as it should. W2 ez forms Here are seven things every taxpayer should know about TAS. W2 ez forms TAS is your voice at the IRS. W2 ez forms Our service is free, confidential, and tailored to meet your needs. W2 ez forms You may be eligible for our help if you have tried to resolve your tax problem through normal IRS channels and have gotten nowhere, or you believe an IRS procedure just isn't working as it should. W2 ez forms We help taxpayers whose problems are causing financial difficulty or significant cost, including the cost of professional representation. W2 ez forms This includes businesses as well as individuals. W2 ez forms Our employees know the IRS and how to navigate it. W2 ez forms If you qualify for our help, we'll assign your case to an advocate who will listen to your problem, help you understand what needs to be done to resolve it, and stay with you every step of the way until your problem is resolved. W2 ez forms We have at least one local taxpayer advocate in every state, the District of Columbia, and Puerto Rico. W2 ez forms You can call your local advocate, whose number is in your phone book, in Publication 1546, Taxpayer Advocate Service—Your Voice at the IRS, and on our website at www. W2 ez forms irs. W2 ez forms gov/advocate. W2 ez forms You can also call our toll-free line at 1-877-777-4778 or TTY/TDD 1-800-829-4059. W2 ez forms You can learn about your rights and responsibilities as a taxpayer by visiting our online tax toolkit at www. W2 ez forms taxtoolkit. W2 ez forms irs. W2 ez forms gov. W2 ez forms You can get updates on hot tax topics by visiting our YouTube channel at www. W2 ez forms youtube. W2 ez forms com/tasnta and our Facebook page at www. W2 ez forms facebook. W2 ez forms com/YourVoiceAtIRS, or by following our tweets at www. W2 ez forms twitter. W2 ez forms com/YourVoiceAtIRS. W2 ez forms Low Income Taxpayer Clinics (LITCs). W2 ez forms   The Low Income Taxpayer Clinic program serves individuals who have a problem with the IRS and whose income is below a certain level. W2 ez forms LITCs are independent from the IRS. W2 ez forms Most LITCs can provide representation before the IRS or in court on audits, tax collection disputes, and other issues for free or a small fee. W2 ez forms If an individual's native language is not English, some clinics can provide multilingual information about taxpayer rights and responsibilities. W2 ez forms For more information, see Publication 4134, Low Income Taxpayer Clinic List. W2 ez forms This publication is available at IRS. W2 ez forms gov, by calling 1-800-TAX-FORM (1-800-829-3676), or at your local IRS office. W2 ez forms Free tax services. W2 ez forms   Publication 910, IRS Guide to Free Tax Services, is your guide to IRS services and resources. W2 ez forms Learn about free tax information from the IRS, including publications, services, and education and assistance programs. W2 ez forms The publication also has an index of over 100 TeleTax topics (recorded tax information) you can listen to on the telephone. W2 ez forms The majority of the information and services listed in this publication are available to you free of charge. W2 ez forms If there is a fee associated with a resource or service, it is listed in the publication. W2 ez forms   Accessible versions of IRS published products are available on request in a variety of alternative formats for people with d