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10 40 Ez Form 2012

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10 40 Ez Form 2012

10 40 ez form 2012 Publication 590 - Additional Material Table of Contents Appendices Appendices To help you complete your tax return, use the following appendices that include worksheets and tables. 10 40 ez form 2012 Appendix A — Summary Record of Traditional IRA(s) for 2013 and Worksheet for Determining Required Minimum Distributions. 10 40 ez form 2012 Appendix B — Worksheets you use if you receive social security benefits and are subject to the IRA deduction phaseout rules. 10 40 ez form 2012 A filled-in example is included. 10 40 ez form 2012 Worksheet 1, Computation of Modified AGI. 10 40 ez form 2012 Worksheet 2, Computation of Traditional IRA Deduction for 2013. 10 40 ez form 2012 Worksheet 3, Computation of Taxable Social Security Benefits. 10 40 ez form 2012 Comprehensive Example and completed worksheets. 10 40 ez form 2012 Appendix C — Life Expectancy Tables. 10 40 ez form 2012 These tables are included to assist you in computing your required minimum distribution amount if you have not taken all your assets from all your traditional IRAs before age 70½. 10 40 ez form 2012 Table I (Single Life Expectancy). 10 40 ez form 2012 Table II (Joint Life and Last Survivor Expectancy). 10 40 ez form 2012 Table III (Uniform Lifetime). 10 40 ez form 2012 Appendix A. 10 40 ez form 2012 Summary Record of Traditional IRA(s) for 2013   Name ______________________________________ I was □ covered □ not covered by my employer's retirement plan during the year. 10 40 ez form 2012 I became 59½ on ______________________________________(month) (day) (year) I became 70½ on ______________________________________(month) (day) (year)   Contributions Name of traditional IRA Date Amount contributed for 2013 Check if rollover contribution Fair Market Value of IRA as of December 31, 2013, from Form 5498 1. 10 40 ez form 2012         2. 10 40 ez form 2012         3. 10 40 ez form 2012         4. 10 40 ez form 2012         5. 10 40 ez form 2012         6. 10 40 ez form 2012         7. 10 40 ez form 2012         8. 10 40 ez form 2012         Total           Total contributions deducted on tax return $ Total contributions treated as nondeductible on Form 8606 $   Distributions Name of traditional IRA Date Amount of Distribution Reason (for example, retirement, rollover, conversion, withdrawal of excess contributions) Income earned on IRA Taxable amount reported on income tax return Nontaxable amount from Form 8606, line 13 1. 10 40 ez form 2012             2. 10 40 ez form 2012             3. 10 40 ez form 2012             4. 10 40 ez form 2012             5. 10 40 ez form 2012             6. 10 40 ez form 2012             7. 10 40 ez form 2012             8. 10 40 ez form 2012             Total               Basis of all traditional IRAs for 2013 and earlier years (from Form 8606, line 14) $ Note. 10 40 ez form 2012 You should keep copies of your income tax return, and Forms W-2, 8606, and 5498. 10 40 ez form 2012 Appendix A. 10 40 ez form 2012 (Continued) Worksheet for Determining Required Minimum Distributions 1. 10 40 ez form 2012 Age 70½ 71½ 72½ 73½ 74½ 2. 10 40 ez form 2012 Year age was reached           3. 10 40 ez form 2012 Value of IRA at the close of business on  December 31 of the year immediately prior to the year on line 21           4. 10 40 ez form 2012 Distribution period from Table III or life expectancy  from Life Expectancy Table I or Table II2           5. 10 40 ez form 2012 Required distribution (divide line 3 by line 4)3                         1. 10 40 ez form 2012 Age 75½ 76½ 77½ 78½ 79½ 2. 10 40 ez form 2012 Year age was reached           3. 10 40 ez form 2012 Value of IRA at the close of business on  December 31 of the year immediately prior to the year on line 21           4. 10 40 ez form 2012 Distribution period from Table III or life expectancy from Life Expectancy Table I or Table II2           5. 10 40 ez form 2012 Required distribution (divide line 3 by line 4)3                         1. 10 40 ez form 2012 Age 80½ 81½ 82½ 83½ 84½ 2. 10 40 ez form 2012 Year age was reached           3. 10 40 ez form 2012 Value of IRA at the close of business on  December 31 of the year immediately prior to the year on line 21           4. 10 40 ez form 2012 Distribution period from Table III or life expectancy from Life Expectancy Table I or Table II2           5. 10 40 ez form 2012 Required distribution (divide line 3 by line 4)3                         1. 10 40 ez form 2012 Age 85½ 86½ 87½ 88½ 89½ 2. 10 40 ez form 2012 Year age was reached           3. 10 40 ez form 2012 Value of IRA at the close of business on  December 31 of the year immediately prior to the year on line 21           4. 10 40 ez form 2012 Distribution period from Table III or life expectancy from Life Expectancy Table I or Table II2           5. 10 40 ez form 2012 Required distribution (divide line 3 by line 4)3             1If you have more than one IRA, you must figure the required distribution separately for each IRA. 10 40 ez form 2012 2Use the appropriate life expectancy or distribution period for each year and for each IRA. 10 40 ez form 2012 3If you have more than one IRA, you must withdraw an amount equal to the total of the required distributions figured for each IRA. 10 40 ez form 2012 You can, however, withdraw the total from one IRA or from more than one IRA. 10 40 ez form 2012 Appendix B. 10 40 ez form 2012 Worksheets for Social Security Recipients Who Contribute to a Traditional IRA If you receive social security benefits, have taxable compensation, contribute to your traditional IRA, and you or your spouse is covered by an employer retirement plan, complete the following worksheets. 10 40 ez form 2012 (See Are You Covered by an Employer Plan? in chapter 1. 10 40 ez form 2012 )  Use Worksheet 1 to figure your modified adjusted gross income. 10 40 ez form 2012 This amount is needed in the computation of your IRA deduction, if any, which is figured using Worksheet 2. 10 40 ez form 2012   The IRA deduction figured using Worksheet 2 is entered on your tax return. 10 40 ez form 2012 Worksheet 1 Computation of Modified AGI (For use only by taxpayers who receive social security benefits)   Filing Status — Check only one box:  □ A. 10 40 ez form 2012 Married filing jointly  □ B. 10 40 ez form 2012 Single, Head of Household, Qualifying Widow(er), or Married filing separately and  lived apart from your spouse during the entire year  □ C. 10 40 ez form 2012 Married filing separately and lived with your spouse at any time during the year     1. 10 40 ez form 2012 Adjusted gross income (AGI) from Form 1040 or Form 1040A (For purposes of this worksheet, figure your AGI without taking into account any social security benefits from Form SSA-1099 or RRB-1099, any deduction for contributions to a traditional IRA, any student loan interest deduction, any tuition and fees deduction, any domestic production activities deduction, or any exclusion of interest from savings bonds to be reported on Form 8815. 10 40 ez form 2012 )  1. 10 40 ez form 2012   2. 10 40 ez form 2012 Enter the amount in box 5 of all Forms SSA-1099 and Forms RRB-1099  2. 10 40 ez form 2012   3. 10 40 ez form 2012 Enter one-half of line 2  3. 10 40 ez form 2012   4. 10 40 ez form 2012 Enter the amount of any foreign earned income exclusion, foreign housing exclusion, U. 10 40 ez form 2012 S. 10 40 ez form 2012 possessions income exclusion, exclusion of income from Puerto Rico you claimed as a bona fide resident of Puerto Rico, or exclusion of employer-provided adoption benefits  4. 10 40 ez form 2012   5. 10 40 ez form 2012 Enter the amount of any tax-exempt interest reported on line 8b of Form 1040 or 1040A  5. 10 40 ez form 2012   6. 10 40 ez form 2012 Add lines 1, 3, 4, and 5  6. 10 40 ez form 2012   7. 10 40 ez form 2012 Enter the amount listed below for your filing status. 10 40 ez form 2012 $32,000 if you checked box A above. 10 40 ez form 2012 $25,000 if you checked box B above. 10 40 ez form 2012 $0 if you checked box C above. 10 40 ez form 2012  7. 10 40 ez form 2012   8. 10 40 ez form 2012 Subtract line 7 from line 6. 10 40 ez form 2012 If zero or less, enter -0- on this line  8. 10 40 ez form 2012   9. 10 40 ez form 2012 If line 8 is zero, skip to line 17, enter -0-, and continue with line 18. 10 40 ez form 2012   If line 8 is more than zero, enter the amount listed below for your filing status. 10 40 ez form 2012 $12,000 if you checked box A above. 10 40 ez form 2012 $9,000 if you checked box B above. 10 40 ez form 2012 $0 if you checked box C above  9. 10 40 ez form 2012   10. 10 40 ez form 2012 Subtract line 9 from line 8. 10 40 ez form 2012 If zero or less, enter -0-  10. 10 40 ez form 2012   11. 10 40 ez form 2012 Enter the smaller of line 8 or line 9  11. 10 40 ez form 2012   12. 10 40 ez form 2012 Enter one-half of line 11  12. 10 40 ez form 2012   13. 10 40 ez form 2012 Enter the smaller of line 3 or line 12  13. 10 40 ez form 2012   14. 10 40 ez form 2012 Multiply line 10 by . 10 40 ez form 2012 85. 10 40 ez form 2012 If line 10 is zero, enter -0-  14. 10 40 ez form 2012   15. 10 40 ez form 2012 Add lines 13 and 14  15. 10 40 ez form 2012   16. 10 40 ez form 2012 Multiply line 2 by . 10 40 ez form 2012 85  16. 10 40 ez form 2012   17. 10 40 ez form 2012 Taxable benefits to be included in modified AGI for traditional IRA deduction purposes. 10 40 ez form 2012  Enter the smaller of line 15 or line 16  17. 10 40 ez form 2012   18. 10 40 ez form 2012 Enter the amount of any employer-provided adoption benefits exclusion and any foreign earned income exclusion and foreign housing exclusion or deduction that you claimed  18. 10 40 ez form 2012   19. 10 40 ez form 2012 Modified AGI for determining your reduced traditional IRA deduction — add lines 1, 17, and 18. 10 40 ez form 2012 Enter here and on line 2 of Worksheet 2, next  19. 10 40 ez form 2012   Appendix B. 10 40 ez form 2012 (Continued) Worksheet 2 Computation of Traditional IRA Deduction For 2013 (For use only by taxpayers who receive social security benefits)   IF your filing status is . 10 40 ez form 2012 . 10 40 ez form 2012 . 10 40 ez form 2012 AND your modified AGI is over . 10 40 ez form 2012 . 10 40 ez form 2012 . 10 40 ez form 2012 THEN enter on line 1 below . 10 40 ez form 2012 . 10 40 ez form 2012 . 10 40 ez form 2012                 married filing jointly or qualifying widow(er)   $95,000*     $115,000                 married filing jointly (you are not covered by an employer plan but your spouse is)   $178,000*     $188,000                 single, or head of household   $59,000*     $69,000                 married filing separately**   $0*     $10,000                 *If your modified AGI is not over this amount, you can take an IRA deduction for your contributions of up to the lesser of $5,500 ($6,500 if you are age 50 or older) or your taxable compensation. 10 40 ez form 2012 Skip this worksheet, proceed to Worksheet 3, and enter your IRA deduction on line 2 of Worksheet 3. 10 40 ez form 2012  **If you did not live with your spouse at any time during the year, consider your filing status as single. 10 40 ez form 2012  Note. 10 40 ez form 2012 If you were married and you or your spouse worked and you both contributed to IRAs, figure the deduction for each of you separately. 10 40 ez form 2012               1. 10 40 ez form 2012 Enter the applicable amount from above 1. 10 40 ez form 2012   2. 10 40 ez form 2012 Enter your modified AGI from Worksheet 1, line 19 2. 10 40 ez form 2012     Note. 10 40 ez form 2012 If line 2 is equal to or more than the amount on line 1, stop here; your traditional IRA contributions are not deductible. 10 40 ez form 2012 Proceed to Worksheet 3. 10 40 ez form 2012     3. 10 40 ez form 2012 Subtract line 2 from line 1 3. 10 40 ez form 2012   4. 10 40 ez form 2012 Multiply line 3 by the percentage below that applies to you. 10 40 ez form 2012 If the result is not a multiple of $10, round it to the next highest multiple of $10. 10 40 ez form 2012 (For example, $611. 10 40 ez form 2012 40 is rounded to $620. 10 40 ez form 2012 ) However, if the result is less than $200, enter $200. 10 40 ez form 2012       Married filing jointly or qualifying widow(er) and you are covered by an employer plan, multiply line 3 by 27. 10 40 ez form 2012 5%  (. 10 40 ez form 2012 275) (by 32. 10 40 ez form 2012 5% (. 10 40 ez form 2012 325) if you are age 50 or older). 10 40 ez form 2012 All others, multiply line 3 by 55% (. 10 40 ez form 2012 55) (by 65% (. 10 40 ez form 2012 65) if you are age 50 or older). 10 40 ez form 2012 4. 10 40 ez form 2012   5. 10 40 ez form 2012 Enter your compensation minus any deductions on Form 1040 or Form 1040NR, line 27 (deductible part of self-employment tax) and line 28 (self-employed SEP, SIMPLE, and qualified plans). 10 40 ez form 2012 If you are the lower-income spouse, include your spouse's compensation reduced by his or her traditional IRA and Roth IRA contributions for this year 5. 10 40 ez form 2012   6. 10 40 ez form 2012 Enter contributions you made, or plan to make, to your traditional IRA for 2013, but do not enter more than $5,500 ($6,500 if you are age 50 or older) 6. 10 40 ez form 2012   7. 10 40 ez form 2012 Deduction. 10 40 ez form 2012 Compare lines 4, 5, and 6. 10 40 ez form 2012 Enter the smallest amount here (or a smaller amount if you choose). 10 40 ez form 2012 Enter this amount on the Form 1040 or 1040A line for your IRA. 10 40 ez form 2012 (If the amount on line 6 is more than the amount on line 7, complete line 8. 10 40 ez form 2012 ) 7. 10 40 ez form 2012   8. 10 40 ez form 2012 Nondeductible contributions. 10 40 ez form 2012 Subtract line 7 from line 5 or 6, whichever is smaller. 10 40 ez form 2012 Enter the result here and on line 1 of your Form 8606, Nondeductible IRAs. 10 40 ez form 2012 8. 10 40 ez form 2012   Appendix B. 10 40 ez form 2012 (Continued) Worksheet 3   Computation of Taxable Social Security Benefits   (For use by taxpayers who receive social security benefits and take a traditional IRA deduction)     Filing Status — Check only one box:                   □ A. 10 40 ez form 2012 Married filing jointly                   □ B. 10 40 ez form 2012 Single, Head of Household, Qualifying Widow(er), or Married filing separately  and lived apart from your spouse during the entire year                   □ C. 10 40 ez form 2012 Married filing separately and lived with your spouse at any time during the  year             1. 10 40 ez form 2012 Adjusted gross income (AGI) from Form 1040 or Form 1040A (For purposes of this worksheet, figure your AGI without taking into account any IRA deduction, any student loan interest deduction, any tuition and fees deduction, any domestic production activities deduction, any social security benefits from Form SSA-1099 or RRB-1099, or any exclusion of interest from savings bonds to be reported on Form 8815. 10 40 ez form 2012 ) 1. 10 40 ez form 2012   2. 10 40 ez form 2012 Deduction(s) from line 7 of Worksheet(s) 2 2. 10 40 ez form 2012   3. 10 40 ez form 2012 Subtract line 2 from line 1 3. 10 40 ez form 2012   4. 10 40 ez form 2012 Enter amount in box 5 of all Forms SSA-1099 and Forms RRB-1099 4. 10 40 ez form 2012   5. 10 40 ez form 2012 Enter one-half of line 4 5. 10 40 ez form 2012   6. 10 40 ez form 2012 Enter the amount of any foreign earned income exclusion, foreign housing exclusion, exclusion of income from U. 10 40 ez form 2012 S. 10 40 ez form 2012 possessions, exclusion of income from Puerto Rico you claimed as a bona fide resident of Puerto Rico, or exclusion of employer-provided adoption benefits 6. 10 40 ez form 2012   7. 10 40 ez form 2012 Enter the amount of any tax-exempt interest reported on line 8b of Form 1040 or 1040A 7. 10 40 ez form 2012   8. 10 40 ez form 2012 Add lines 3, 5, 6, and 7 8. 10 40 ez form 2012   9. 10 40 ez form 2012 Enter the amount listed below for your filing status. 10 40 ez form 2012 $32,000 if you checked box A above. 10 40 ez form 2012 $25,000 if you checked box B above. 10 40 ez form 2012 $0 if you checked box C above. 10 40 ez form 2012 9. 10 40 ez form 2012   10. 10 40 ez form 2012 Subtract line 9 from line 8. 10 40 ez form 2012 If zero or less, enter -0- on this line. 10 40 ez form 2012 10. 10 40 ez form 2012   11. 10 40 ez form 2012 If line 10 is zero, stop here. 10 40 ez form 2012 None of your social security benefits are taxable. 10 40 ez form 2012  If line 10 is more than zero, enter the amount listed below for your filing status. 10 40 ez form 2012 $12,000 if you checked box A above. 10 40 ez form 2012 $9,000 if you checked box B above. 10 40 ez form 2012 $0 if you checked box C above. 10 40 ez form 2012 11. 10 40 ez form 2012   12. 10 40 ez form 2012 Subtract line 11 from line 10. 10 40 ez form 2012 If zero or less, enter -0- 12. 10 40 ez form 2012   13. 10 40 ez form 2012 Enter the smaller of line 10 or line 11 13. 10 40 ez form 2012   14. 10 40 ez form 2012 Enter one-half of line 13 . 10 40 ez form 2012 14. 10 40 ez form 2012   15. 10 40 ez form 2012 Enter the smaller of line 5 or line 14 15. 10 40 ez form 2012   16. 10 40 ez form 2012 Multiply line 12 by . 10 40 ez form 2012 85. 10 40 ez form 2012 If line 12 is zero, enter -0- 16. 10 40 ez form 2012   17. 10 40 ez form 2012 Add lines 15 and 16 17. 10 40 ez form 2012   18. 10 40 ez form 2012 Multiply line 4 by . 10 40 ez form 2012 85 18. 10 40 ez form 2012   19. 10 40 ez form 2012 Taxable social security benefits. 10 40 ez form 2012 Enter the smaller of line 17 or line 18 19. 10 40 ez form 2012   Appendix B. 10 40 ez form 2012 (Continued) Comprehensive Example Determining Your Traditional IRA Deduction and the Taxable Portion of Your Social Security Benefits John Black is married and files a joint return. 10 40 ez form 2012 He is 65 years old and had 2013 wages of $89,500. 10 40 ez form 2012 His wife did not work in 2013. 10 40 ez form 2012 He also received social security benefits of $12,000 and made a $6,000 contribution to his traditional IRA for the year. 10 40 ez form 2012 He had no foreign income, no tax-exempt interest, and no adjustments to income on lines 23 through 36 on his Form 1040. 10 40 ez form 2012 He participated in a section 401(k) retirement plan at work. 10 40 ez form 2012  John completes worksheets 1 and 2. 10 40 ez form 2012 Worksheet 2 shows that his 2013 IRA deduction is $4,980. 10 40 ez form 2012 He must either withdraw the contributions that are more than the deduction (the $1,020 shown on line 8 of Worksheet 2), or treat the excess amounts as nondeductible contributions (in which case he must complete Form 8606 and attach it to his Form 1040). 10 40 ez form 2012  The completed worksheets that follow show how John figured his modified AGI to determine the IRA deduction and the taxable social security benefits to report on his Form 1040. 10 40 ez form 2012 Worksheet 1 Computation of Modified AGI (For use only by taxpayers who receive social security benefits)   Filing Status — Check only one box:  ☑ A. 10 40 ez form 2012 Married filing jointly  □ B. 10 40 ez form 2012 Single, Head of Household, Qualifying Widow(er), or Married filing separately and lived apart from your spouse during the entire year  □ C. 10 40 ez form 2012 Married filing separately and lived with your spouse at any time during the year     1. 10 40 ez form 2012 Adjusted gross income (AGI) from Form 1040 or Form 1040A (For purposes of this worksheet, figure your AGI without taking into account any social security benefits from Form SSA-1099 or RRB-1099, any deduction for contributions to a traditional IRA, any student loan interest deduction, any tuition and fees deduction, any domestic production activities deduction, or any exclusion of interest from savings bonds to be reported on Form 8815. 10 40 ez form 2012 ) 1. 10 40 ez form 2012 89,500 2. 10 40 ez form 2012 Enter the amount in box 5 of all Forms SSA-1099 and Forms RRB-1099 2. 10 40 ez form 2012 12,000 3. 10 40 ez form 2012 Enter one-half of line 2 3. 10 40 ez form 2012 6,000 4. 10 40 ez form 2012 Enter the amount of any foreign earned income exclusion, foreign housing exclusion, U. 10 40 ez form 2012 S. 10 40 ez form 2012 possessions income exclusion, exclusion of income from Puerto Rico you claimed as a bona fide resident of Puerto Rico, or exclusion of employer-provided adoption benefits 4. 10 40 ez form 2012 0 5. 10 40 ez form 2012 Enter the amount of any tax-exempt interest reported on line 8b of Form 1040 or 1040A 5. 10 40 ez form 2012 0 6. 10 40 ez form 2012 Add lines 1, 3, 4, and 5 6. 10 40 ez form 2012 95,500 7. 10 40 ez form 2012 Enter the amount listed below for your filing status. 10 40 ez form 2012 $32,000 if you checked box A above. 10 40 ez form 2012 $25,000 if you checked box B above. 10 40 ez form 2012 $0 if you checked box C above. 10 40 ez form 2012 7. 10 40 ez form 2012 32,000 8. 10 40 ez form 2012 Subtract line 7 from line 6. 10 40 ez form 2012 If zero or less, enter -0- on this line 8. 10 40 ez form 2012 63,500 9. 10 40 ez form 2012 If line 8 is zero, skip to line 17, enter -0-, and continue with line 18. 10 40 ez form 2012   If line 8 is more than zero, enter the amount listed below for your filing status. 10 40 ez form 2012 $12,000 if you checked box A above. 10 40 ez form 2012 $9,000 if you checked box B above. 10 40 ez form 2012 $0 if you checked box C above 9. 10 40 ez form 2012 12,000 10. 10 40 ez form 2012 Subtract line 9 from line 8. 10 40 ez form 2012 If zero or less, enter -0- 10. 10 40 ez form 2012 51,500 11. 10 40 ez form 2012 Enter the smaller of line 8 or line 9 11. 10 40 ez form 2012 12,000 12. 10 40 ez form 2012 Enter one-half of line 11 12. 10 40 ez form 2012 6,000 13. 10 40 ez form 2012 Enter the smaller of line 3 or line 12 13. 10 40 ez form 2012 6,000 14. 10 40 ez form 2012 Multiply line 10 by . 10 40 ez form 2012 85. 10 40 ez form 2012 If line 10 is zero, enter -0- 14. 10 40 ez form 2012 43,775 15. 10 40 ez form 2012 Add lines 13 and 14 15. 10 40 ez form 2012 49,775 16. 10 40 ez form 2012 Multiply line 2 by . 10 40 ez form 2012 85 16. 10 40 ez form 2012 10,200 17. 10 40 ez form 2012 Taxable benefits to be included in modified AGI for traditional IRA deduction purposes. 10 40 ez form 2012  Enter the smaller of line 15 or line 16 17. 10 40 ez form 2012 10,200 18. 10 40 ez form 2012 Enter the amount of any employer-provided adoption benefits exclusion and any foreign earned income exclusion and foreign housing exclusion or deduction that you claimed 18. 10 40 ez form 2012 0 19. 10 40 ez form 2012 Modified AGI for determining your reduced traditional IRA deduction — add lines 1, 17, and 18. 10 40 ez form 2012 Enter here and on line 2 of Worksheet 2, next 19. 10 40 ez form 2012 99,700 Appendix B. 10 40 ez form 2012 (Continued) Worksheet 2 Computation of Traditional IRA Deduction For 2013 (For use only by taxpayers who receive social security benefits)   IF your filing status is . 10 40 ez form 2012 . 10 40 ez form 2012 . 10 40 ez form 2012 AND your modified AGI is over . 10 40 ez form 2012 . 10 40 ez form 2012 . 10 40 ez form 2012 THEN enter on line 1 below . 10 40 ez form 2012 . 10 40 ez form 2012 . 10 40 ez form 2012                 married filing jointly or qualifying widow(er)   $95,000*     $115,000                 married filing jointly (you are not covered by an employer plan but your spouse is)   $178,000*     $188,000                 single, or head of household   $59,000*     $69,000                 married filing separately**   $0*     $10,000                 *If your modified AGI is not over this amount, you can take an IRA deduction for your contributions of up to the lesser of $5,500 ($6,500 if you are age 50 or older) or your taxable compensation. 10 40 ez form 2012 Skip this worksheet, proceed to Worksheet 3, and enter your IRA deduction on line 2 of Worksheet 3. 10 40 ez form 2012  **If you did not live with your spouse at any time during the year, consider your filing status as single. 10 40 ez form 2012  Note. 10 40 ez form 2012 If you were married and you or your spouse worked and you both contributed to IRAs, figure the deduction for each of you separately. 10 40 ez form 2012               1. 10 40 ez form 2012 Enter the applicable amount from above 1. 10 40 ez form 2012 115,000 2. 10 40 ez form 2012 Enter your modified AGI from Worksheet 1, line 19 2. 10 40 ez form 2012 99,700   Note. 10 40 ez form 2012 If line 2 is equal to or more than the amount on line 1, stop here; your traditional IRA contributions are not deductible. 10 40 ez form 2012 Proceed to Worksheet 3. 10 40 ez form 2012     3. 10 40 ez form 2012 Subtract line 2 from line 1 3. 10 40 ez form 2012 15,300 4. 10 40 ez form 2012 Multiply line 3 by the percentage below that applies to you. 10 40 ez form 2012 If the result is not a multiple of $10, round it to the next highest multiple of $10. 10 40 ez form 2012 (For example, $611. 10 40 ez form 2012 40 is rounded to $620. 10 40 ez form 2012 ) However, if the result is less than $200, enter $200. 10 40 ez form 2012       Married filing jointly or qualifying widow(er) and you are covered by an employer plan, multiply line 3 by 27. 10 40 ez form 2012 5%  (. 10 40 ez form 2012 275) (by 32. 10 40 ez form 2012 5% (. 10 40 ez form 2012 325) if you are age 50 or older). 10 40 ez form 2012 All others, multiply line 3 by 55% (. 10 40 ez form 2012 55) (by 65% (. 10 40 ez form 2012 65) if you are age 50 or older). 10 40 ez form 2012 4. 10 40 ez form 2012 4,980 5. 10 40 ez form 2012 Enter your compensation minus any deductions on Form 1040 or Form 1040NR, line 27 (deductible part of self-employment tax) and line 28 (self-employed SEP, SIMPLE, and qualified plans). 10 40 ez form 2012 If you are the lower-income spouse, include your spouse's compensation reduced by his or her traditional IRA and Roth IRA contributions for this year 5. 10 40 ez form 2012 89,500 6. 10 40 ez form 2012 Enter contributions you made, or plan to make, to your traditional IRA for 2013, but do not enter more than $5,500 ($6,500 if you are age 50 or older) 6. 10 40 ez form 2012 6,000 7. 10 40 ez form 2012 Deduction. 10 40 ez form 2012 Compare lines 4, 5, and 6. 10 40 ez form 2012 Enter the smallest amount here (or a smaller amount if you choose). 10 40 ez form 2012 Enter this amount on the Form 1040 or 1040A line for your IRA. 10 40 ez form 2012 (If the amount on line 6 is more than the amount on line 7, complete line 8. 10 40 ez form 2012 ) 7. 10 40 ez form 2012 4,980 8. 10 40 ez form 2012 Nondeductible contributions. 10 40 ez form 2012 Subtract line 7 from line 5 or 6, whichever is smaller. 10 40 ez form 2012 Enter the result here and on line 1 of your Form 8606, Nondeductible IRAs. 10 40 ez form 2012 8. 10 40 ez form 2012 1,020 Appendix B. 10 40 ez form 2012 (Continued) Worksheet 3   Computation of Taxable Social Security Benefits   (For use by taxpayers who receive social security benefits and take a traditional IRA deduction)     Filing Status — Check only one box:                   ☑ A. 10 40 ez form 2012 Married filing jointly                   □ B. 10 40 ez form 2012 Single, Head of Household, Qualifying Widow(er), or Married filing separately  and lived apart from your spouse during the entire year                   □ C. 10 40 ez form 2012 Married filing separately and lived with your spouse at any time during the  year             1. 10 40 ez form 2012 Adjusted gross income (AGI) from Form 1040 or Form 1040A (For purposes of this worksheet, figure your AGI without taking into account any IRA deduction, any student loan interest deduction, any tuition and fees deduction, any domestic production activities deduction, any social security benefits from Form SSA-1099 or RRB-1099, or any exclusion of interest from savings bonds to be reported on Form 8815. 10 40 ez form 2012 ) 1. 10 40 ez form 2012 89,500 2. 10 40 ez form 2012 Deduction(s) from line 7 of Worksheet(s) 2 2. 10 40 ez form 2012 4,980 3. 10 40 ez form 2012 Subtract line 2 from line 1 3. 10 40 ez form 2012 84,520 4. 10 40 ez form 2012 Enter amount in box 5 of all Forms SSA-1099 and Forms RRB-1099 4. 10 40 ez form 2012 12,000 5. 10 40 ez form 2012 Enter one-half of line 4 5. 10 40 ez form 2012 6,000 6. 10 40 ez form 2012 Enter the amount of any foreign earned income exclusion, foreign housing exclusion, exclusion of income from U. 10 40 ez form 2012 S. 10 40 ez form 2012 possessions, exclusion of income from Puerto Rico you claimed as a bona fide resident of Puerto Rico, or exclusion of employer-provided adoption benefits 6. 10 40 ez form 2012 0 7. 10 40 ez form 2012 Enter the amount of any tax-exempt interest reported on line 8b of Form 1040 or 1040A 7. 10 40 ez form 2012 0 8. 10 40 ez form 2012 Add lines 3, 5, 6, and 7 8. 10 40 ez form 2012 90,520 9. 10 40 ez form 2012 Enter the amount listed below for your filing status. 10 40 ez form 2012 $32,000 if you checked box A above. 10 40 ez form 2012 $25,000 if you checked box B above. 10 40 ez form 2012 $0 if you checked box C above. 10 40 ez form 2012 9. 10 40 ez form 2012 32,000 10. 10 40 ez form 2012 Subtract line 9 from line 8. 10 40 ez form 2012 If zero or less, enter -0- on this line. 10 40 ez form 2012 10. 10 40 ez form 2012 58,520 11. 10 40 ez form 2012 If line 10 is zero, stop here. 10 40 ez form 2012 None of your social security benefits are taxable. 10 40 ez form 2012  If line 10 is more than zero, enter the amount listed below for your filing status. 10 40 ez form 2012 $12,000 if you checked box A above. 10 40 ez form 2012 $9,000 if you checked box B above. 10 40 ez form 2012 $0 if you checked box C above. 10 40 ez form 2012 11. 10 40 ez form 2012 12,000 12. 10 40 ez form 2012 Subtract line 11 from line 10. 10 40 ez form 2012 If zero or less, enter -0- 12. 10 40 ez form 2012 46,520 13. 10 40 ez form 2012 Enter the smaller of line 10 or line 11 13. 10 40 ez form 2012 12,000 14. 10 40 ez form 2012 Enter one-half of line 13 . 10 40 ez form 2012 14. 10 40 ez form 2012 6,000 15. 10 40 ez form 2012 Enter the smaller of line 5 or line 14 15. 10 40 ez form 2012 6,000 16. 10 40 ez form 2012 Multiply line 12 by . 10 40 ez form 2012 85. 10 40 ez form 2012 If line 12 is zero, enter -0- 16. 10 40 ez form 2012 39,542 17. 10 40 ez form 2012 Add lines 15 and 16 17. 10 40 ez form 2012 45,542 18. 10 40 ez form 2012 Multiply line 4 by . 10 40 ez form 2012 85 18. 10 40 ez form 2012 10,200 19. 10 40 ez form 2012 Taxable social security benefits. 10 40 ez form 2012 Enter the smaller of line 17 or line 18 19. 10 40 ez form 2012 10,200 Appendix C. 10 40 ez form 2012 Life Expectancy Tables   Table I (Single Life Expectancy) (For Use by Beneficiaries)         Age Life Expectancy Age Life Expectancy 0 82. 10 40 ez form 2012 4 28 55. 10 40 ez form 2012 3 1 81. 10 40 ez form 2012 6 29 54. 10 40 ez form 2012 3 2 80. 10 40 ez form 2012 6 30 53. 10 40 ez form 2012 3 3 79. 10 40 ez form 2012 7 31 52. 10 40 ez form 2012 4 4 78. 10 40 ez form 2012 7 32 51. 10 40 ez form 2012 4 5 77. 10 40 ez form 2012 7 33 50. 10 40 ez form 2012 4 6 76. 10 40 ez form 2012 7 34 49. 10 40 ez form 2012 4 7 75. 10 40 ez form 2012 8 35 48. 10 40 ez form 2012 5 8 74. 10 40 ez form 2012 8 36 47. 10 40 ez form 2012 5 9 73. 10 40 ez form 2012 8 37 46. 10 40 ez form 2012 5 10 72. 10 40 ez form 2012 8 38 45. 10 40 ez form 2012 6 11 71. 10 40 ez form 2012 8 39 44. 10 40 ez form 2012 6 12 70. 10 40 ez form 2012 8 40 43. 10 40 ez form 2012 6 13 69. 10 40 ez form 2012 9 41 42. 10 40 ez form 2012 7 14 68. 10 40 ez form 2012 9 42 41. 10 40 ez form 2012 7 15 67. 10 40 ez form 2012 9 43 40. 10 40 ez form 2012 7 16 66. 10 40 ez form 2012 9 44 39. 10 40 ez form 2012 8 17 66. 10 40 ez form 2012 0 45 38. 10 40 ez form 2012 8 18 65. 10 40 ez form 2012 0 46 37. 10 40 ez form 2012 9 19 64. 10 40 ez form 2012 0 47 37. 10 40 ez form 2012 0 20 63. 10 40 ez form 2012 0 48 36. 10 40 ez form 2012 0 21 62. 10 40 ez form 2012 1 49 35. 10 40 ez form 2012 1 22 61. 10 40 ez form 2012 1 50 34. 10 40 ez form 2012 2 23 60. 10 40 ez form 2012 1 51 33. 10 40 ez form 2012 3 24 59. 10 40 ez form 2012 1 52 32. 10 40 ez form 2012 3 25 58. 10 40 ez form 2012 2 53 31. 10 40 ez form 2012 4 26 57. 10 40 ez form 2012 2 54 30. 10 40 ez form 2012 5 27 56. 10 40 ez form 2012 2 55 29. 10 40 ez form 2012 6 Appendix C. 10 40 ez form 2012 (Continued)   Table I (Single Life Expectancy) (For Use by Beneficiaries)         Age Life Expectancy Age Life Expectancy 56 28. 10 40 ez form 2012 7 84 8. 10 40 ez form 2012 1 57 27. 10 40 ez form 2012 9 85 7. 10 40 ez form 2012 6 58 27. 10 40 ez form 2012 0 86 7. 10 40 ez form 2012 1 59 26. 10 40 ez form 2012 1 87 6. 10 40 ez form 2012 7 60 25. 10 40 ez form 2012 2 88 6. 10 40 ez form 2012 3 61 24. 10 40 ez form 2012 4 89 5. 10 40 ez form 2012 9 62 23. 10 40 ez form 2012 5 90 5. 10 40 ez form 2012 5 63 22. 10 40 ez form 2012 7 91 5. 10 40 ez form 2012 2 64 21. 10 40 ez form 2012 8 92 4. 10 40 ez form 2012 9 65 21. 10 40 ez form 2012 0 93 4. 10 40 ez form 2012 6 66 20. 10 40 ez form 2012 2 94 4. 10 40 ez form 2012 3 67 19. 10 40 ez form 2012 4 95 4. 10 40 ez form 2012 1 68 18. 10 40 ez form 2012 6 96 3. 10 40 ez form 2012 8 69 17. 10 40 ez form 2012 8 97 3. 10 40 ez form 2012 6 70 17. 10 40 ez form 2012 0 98 3. 10 40 ez form 2012 4 71 16. 10 40 ez form 2012 3 99 3. 10 40 ez form 2012 1 72 15. 10 40 ez form 2012 5 100 2. 10 40 ez form 2012 9 73 14. 10 40 ez form 2012 8 101 2. 10 40 ez form 2012 7 74 14. 10 40 ez form 2012 1 102 2. 10 40 ez form 2012 5 75 13. 10 40 ez form 2012 4 103 2. 10 40 ez form 2012 3 76 12. 10 40 ez form 2012 7 104 2. 10 40 ez form 2012 1 77 12. 10 40 ez form 2012 1 105 1. 10 40 ez form 2012 9 78 11. 10 40 ez form 2012 4 106 1. 10 40 ez form 2012 7 79 10. 10 40 ez form 2012 8 107 1. 10 40 ez form 2012 5 80 10. 10 40 ez form 2012 2 108 1. 10 40 ez form 2012 4 81 9. 10 40 ez form 2012 7 109 1. 10 40 ez form 2012 2 82 9. 10 40 ez form 2012 1 110 1. 10 40 ez form 2012 1 83 8. 10 40 ez form 2012 6 111 and over 1. 10 40 ez form 2012 0 Appendix C. 10 40 ez form 2012 Life Expectancy Tables (Continued) Table II (Joint Life and Last Survivor Expectancy)  (For Use by Owners Whose Spouses Are More Than 10 Years Younger and Are the Sole Beneficiaries of Their IRAs) Ages 20 21 22 23 24 25 26 27 28 29 20 70. 10 40 ez form 2012 1 69. 10 40 ez form 2012 6 69. 10 40 ez form 2012 1 68. 10 40 ez form 2012 7 68. 10 40 ez form 2012 3 67. 10 40 ez form 2012 9 67. 10 40 ez form 2012 5 67. 10 40 ez form 2012 2 66. 10 40 ez form 2012 9 66. 10 40 ez form 2012 6 21 69. 10 40 ez form 2012 6 69. 10 40 ez form 2012 1 68. 10 40 ez form 2012 6 68. 10 40 ez form 2012 2 67. 10 40 ez form 2012 7 67. 10 40 ez form 2012 3 66. 10 40 ez form 2012 9 66. 10 40 ez form 2012 6 66. 10 40 ez form 2012 2 65. 10 40 ez form 2012 9 22 69. 10 40 ez form 2012 1 68. 10 40 ez form 2012 6 68. 10 40 ez form 2012 1 67. 10 40 ez form 2012 6 67. 10 40 ez form 2012 2 66. 10 40 ez form 2012 7 66. 10 40 ez form 2012 3 65. 10 40 ez form 2012 9 65. 10 40 ez form 2012 6 65. 10 40 ez form 2012 2 23 68. 10 40 ez form 2012 7 68. 10 40 ez form 2012 2 67. 10 40 ez form 2012 6 67. 10 40 ez form 2012 1 66. 10 40 ez form 2012 6 66. 10 40 ez form 2012 2 65. 10 40 ez form 2012 7 65. 10 40 ez form 2012 3 64. 10 40 ez form 2012 9 64. 10 40 ez form 2012 6 24 68. 10 40 ez form 2012 3 67. 10 40 ez form 2012 7 67. 10 40 ez form 2012 2 66. 10 40 ez form 2012 6 66. 10 40 ez form 2012 1 65. 10 40 ez form 2012 6 65. 10 40 ez form 2012 2 64. 10 40 ez form 2012 7 64. 10 40 ez form 2012 3 63. 10 40 ez form 2012 9 25 67. 10 40 ez form 2012 9 67. 10 40 ez form 2012 3 66. 10 40 ez form 2012 7 66. 10 40 ez form 2012 2 65. 10 40 ez form 2012 6 65. 10 40 ez form 2012 1 64. 10 40 ez form 2012 6 64. 10 40 ez form 2012 2 63. 10 40 ez form 2012 7 63. 10 40 ez form 2012 3 26 67. 10 40 ez form 2012 5 66. 10 40 ez form 2012 9 66. 10 40 ez form 2012 3 65. 10 40 ez form 2012 7 65. 10 40 ez form 2012 2 64. 10 40 ez form 2012 6 64. 10 40 ez form 2012 1 63. 10 40 ez form 2012 6 63. 10 40 ez form 2012 2 62. 10 40 ez form 2012 8 27 67. 10 40 ez form 2012 2 66. 10 40 ez form 2012 6 65. 10 40 ez form 2012 9 65. 10 40 ez form 2012 3 64. 10 40 ez form 2012 7 64. 10 40 ez form 2012 2 63. 10 40 ez form 2012 6 63. 10 40 ez form 2012 1 62. 10 40 ez form 2012 7 62. 10 40 ez form 2012 2 28 66. 10 40 ez form 2012 9 66. 10 40 ez form 2012 2 65. 10 40 ez form 2012 6 64. 10 40 ez form 2012 9 64. 10 40 ez form 2012 3 63. 10 40 ez form 2012 7 63. 10 40 ez form 2012 2 62. 10 40 ez form 2012 7 62. 10 40 ez form 2012 1 61. 10 40 ez form 2012 7 29 66. 10 40 ez form 2012 6 65. 10 40 ez form 2012 9 65. 10 40 ez form 2012 2 64. 10 40 ez form 2012 6 63. 10 40 ez form 2012 9 63. 10 40 ez form 2012 3 62. 10 40 ez form 2012 8 62. 10 40 ez form 2012 2 61. 10 40 ez form 2012 7 61. 10 40 ez form 2012 2 30 66. 10 40 ez form 2012 3 65. 10 40 ez form 2012 6 64. 10 40 ez form 2012 9 64. 10 40 ez form 2012 2 63. 10 40 ez form 2012 6 62. 10 40 ez form 2012 9 62. 10 40 ez form 2012 3 61. 10 40 ez form 2012 8 61. 10 40 ez form 2012 2 60. 10 40 ez form 2012 7 31 66. 10 40 ez form 2012 1 65. 10 40 ez form 2012 3 64. 10 40 ez form 2012 6 63. 10 40 ez form 2012 9 63. 10 40 ez form 2012 2 62. 10 40 ez form 2012 6 62. 10 40 ez form 2012 0 61. 10 40 ez form 2012 4 60. 10 40 ez form 2012 8 60. 10 40 ez form 2012 2 32 65. 10 40 ez form 2012 8 65. 10 40 ez form 2012 1 64. 10 40 ez form 2012 3 63. 10 40 ez form 2012 6 62. 10 40 ez form 2012 9 62. 10 40 ez form 2012 2 61. 10 40 ez form 2012 6 61. 10 40 ez form 2012 0 60. 10 40 ez form 2012 4 59. 10 40 ez form 2012 8 33 65. 10 40 ez form 2012 6 64. 10 40 ez form 2012 8 64. 10 40 ez form 2012 1 63. 10 40 ez form 2012 3 62. 10 40 ez form 2012 6 61. 10 40 ez form 2012 9 61. 10 40 ez form 2012 3 60. 10 40 ez form 2012 6 60. 10 40 ez form 2012 0 59. 10 40 ez form 2012 4 34 65. 10 40 ez form 2012 4 64. 10 40 ez form 2012 6 63. 10 40 ez form 2012 8 63. 10 40 ez form 2012 1 62. 10 40 ez form 2012 3 61. 10 40 ez form 2012 6 60. 10 40 ez form 2012 9 60. 10 40 ez form 2012 3 59. 10 40 ez form 2012 6 59. 10 40 ez form 2012 0 35 65. 10 40 ez form 2012 2 64. 10 40 ez form 2012 4 63. 10 40 ez form 2012 6 62. 10 40 ez form 2012 8 62. 10 40 ez form 2012 1 61. 10 40 ez form 2012 4 60. 10 40 ez form 2012 6 59. 10 40 ez form 2012 9 59. 10 40 ez form 2012 3 58. 10 40 ez form 2012 6 36 65. 10 40 ez form 2012 0 64. 10 40 ez form 2012 2 63. 10 40 ez form 2012 4 62. 10 40 ez form 2012 6 61. 10 40 ez form 2012 9 61. 10 40 ez form 2012 1 60. 10 40 ez form 2012 4 59. 10 40 ez form 2012 6 59. 10 40 ez form 2012 0 58. 10 40 ez form 2012 3 37 64. 10 40 ez form 2012 9 64. 10 40 ez form 2012 0 63. 10 40 ez form 2012 2 62. 10 40 ez form 2012 4 61. 10 40 ez form 2012 6 60. 10 40 ez form 2012 9 60. 10 40 ez form 2012 1 59. 10 40 ez form 2012 4 58. 10 40 ez form 2012 7 58. 10 40 ez form 2012 0 38 64. 10 40 ez form 2012 7 63. 10 40 ez form 2012 9 63. 10 40 ez form 2012 0 62. 10 40 ez form 2012 2 61. 10 40 ez form 2012 4 60. 10 40 ez form 2012 6 59. 10 40 ez form 2012 9 59. 10 40 ez form 2012 1 58. 10 40 ez form 2012 4 57. 10 40 ez form 2012 7 39 64. 10 40 ez form 2012 6 63. 10 40 ez form 2012 7 62. 10 40 ez form 2012 9 62. 10 40 ez form 2012 1 61. 10 40 ez form 2012 2 60. 10 40 ez form 2012 4 59. 10 40 ez form 2012 6 58. 10 40 ez form 2012 9 58. 10 40 ez form 2012 1 57. 10 40 ez form 2012 4 40 64. 10 40 ez form 2012 4 63. 10 40 ez form 2012 6 62. 10 40 ez form 2012 7 61. 10 40 ez form 2012 9 61. 10 40 ez form 2012 1 60. 10 40 ez form 2012 2 59. 10 40 ez form 2012 4 58. 10 40 ez form 2012 7 57. 10 40 ez form 2012 9 57. 10 40 ez form 2012 1 41 64. 10 40 ez form 2012 3 63. 10 40 ez form 2012 5 62. 10 40 ez form 2012 6 61. 10 40 ez form 2012 7 60. 10 40 ez form 2012 9 60. 10 40 ez form 2012 1 59. 10 40 ez form 2012 3 58. 10 40 ez form 2012 5 57. 10 40 ez form 2012 7 56. 10 40 ez form 2012 9 42 64. 10 40 ez form 2012 2 63. 10 40 ez form 2012 3 62. 10 40 ez form 2012 5 61. 10 40 ez form 2012 6 60. 10 40 ez form 2012 8 59. 10 40 ez form 2012 9 59. 10 40 ez form 2012 1 58. 10 40 ez form 2012 3 57. 10 40 ez form 2012 5 56. 10 40 ez form 2012 7 43 64. 10 40 ez form 2012 1 63. 10 40 ez form 2012 2 62. 10 40 ez form 2012 4 61. 10 40 ez form 2012 5 60. 10 40 ez form 2012 6 59. 10 40 ez form 2012 8 58. 10 40 ez form 2012 9 58. 10 40 ez form 2012 1 57. 10 40 ez form 2012 3 56. 10 40 ez form 2012 5 44 64. 10 40 ez form 2012 0 63. 10 40 ez form 2012 1 62. 10 40 ez form 2012 2 61. 10 40 ez form 2012 4 60. 10 40 ez form 2012 5 59. 10 40 ez form 2012 6 58. 10 40 ez form 2012 8 57. 10 40 ez form 2012 9 57. 10 40 ez form 2012 1 56. 10 40 ez form 2012 3 45 64. 10 40 ez form 2012 0 63. 10 40 ez form 2012 0 62. 10 40 ez form 2012 2 61. 10 40 ez form 2012 3 60. 10 40 ez form 2012 4 59. 10 40 ez form 2012 5 58. 10 40 ez form 2012 6 57. 10 40 ez form 2012 8 56. 10 40 ez form 2012 9 56. 10 40 ez form 2012 1 46 63. 10 40 ez form 2012 9 63. 10 40 ez form 2012 0 62. 10 40 ez form 2012 1 61. 10 40 ez form 2012 2 60. 10 40 ez form 2012 3 59. 10 40 ez form 2012 4 58. 10 40 ez form 2012 5 57. 10 40 ez form 2012 7 56. 10 40 ez form 2012 8 56. 10 40 ez form 2012 0 47 63. 10 40 ez form 2012 8 62. 10 40 ez form 2012 9 62. 10 40 ez form 2012 0 61. 10 40 ez form 2012 1 60. 10 40 ez form 2012 2 59. 10 40 ez form 2012 3 58. 10 40 ez form 2012 4 57. 10 40 ez form 2012 5 56. 10 40 ez form 2012 7 55. 10 40 ez form 2012 8 48 63. 10 40 ez form 2012 7 62. 10 40 ez form 2012 8 61. 10 40 ez form 2012 9 61. 10 40 ez form 2012 0 60. 10 40 ez form 2012 1 59. 10 40 ez form 2012 2 58. 10 40 ez form 2012 3 57. 10 40 ez form 2012 4 56. 10 40 ez form 2012 5 55. 10 40 ez form 2012 7 49 63. 10 40 ez form 2012 7 62. 10 40 ez form 2012 8 61. 10 40 ez form 2012 8 60. 10 40 ez form 2012 9 60. 10 40 ez form 2012 0 59. 10 40 ez form 2012 1 58. 10 40 ez form 2012 2 57. 10 40 ez form 2012 3 56. 10 40 ez form 2012 4 55. 10 40 ez form 2012 6 50 63. 10 40 ez form 2012 6 62. 10 40 ez form 2012 7 61. 10 40 ez form 2012 8 60. 10 40 ez form 2012 8 59. 10 40 ez form 2012 9 59. 10 40 ez form 2012 0 58. 10 40 ez form 2012 1 57. 10 40 ez form 2012 2 56. 10 40 ez form 2012 3 55. 10 40 ez form 2012 4 51 63. 10 40 ez form 2012 6 62. 10 40 ez form 2012 6 61. 10 40 ez form 2012 7 60. 10 40 ez form 2012 8 59. 10 40 ez form 2012 9 58. 10 40 ez form 2012 9 58. 10 40 ez form 2012 0 57. 10 40 ez form 2012 1 56. 10 40 ez form 2012 2 55. 10 40 ez form 2012 3 52 63. 10 40 ez form 2012 5 62. 10 40 ez form 2012 6 61. 10 40 ez form 2012 7 60. 10 40 ez form 2012 7 59. 10 40 ez form 2012 8 58. 10 40 ez form 2012 9 58. 10 40 ez form 2012 0 57. 10 40 ez form 2012 1 56. 10 40 ez form 2012 1 55. 10 40 ez form 2012 2 53 63. 10 40 ez form 2012 5 62. 10 40 ez form 2012 5 61. 10 40 ez form 2012 6 60. 10 40 ez form 2012 7 59. 10 40 ez form 2012 7 58. 10 40 ez form 2012 8 57. 10 40 ez form 2012 9 57. 10 40 ez form 2012 0 56. 10 40 ez form 2012 1 55. 10 40 ez form 2012 2 54 63. 10 40 ez form 2012 5 62. 10 40 ez form 2012 5 61. 10 40 ez form 2012 6 60. 10 40 ez form 2012 6 59. 10 40 ez form 2012 7 58. 10 40 ez form 2012 8 57. 10 40 ez form 2012 8 56. 10 40 ez form 2012 9 56. 10 40 ez form 2012 0 55. 10 40 ez form 2012 1 55 63. 10 40 ez form 2012 4 62. 10 40 ez form 2012 5 61. 10 40 ez form 2012 5 60. 10 40 ez form 2012 6 59. 10 40 ez form 2012 6 58. 10 40 ez form 2012 7 57. 10 40 ez form 2012 8 56. 10 40 ez form 2012 8 55. 10 40 ez form 2012 9 55. 10 40 ez form 2012 0 56 63. 10 40 ez form 2012 4 62. 10 40 ez form 2012 4 61. 10 40 ez form 2012 5 60. 10 40 ez form 2012 5 59. 10 40 ez form 2012 6 58. 10 40 ez form 2012 7 57. 10 40 ez form 2012 7 56. 10 40 ez form 2012 8 55. 10 40 ez form 2012 9 54. 10 40 ez form 2012 9 57 63. 10 40 ez form 2012 4 62. 10 40 ez form 2012 4 61. 10 40 ez form 2012 5 60. 10 40 ez form 2012 5 59. 10 40 ez form 2012 6 58. 10 40 ez form 2012 6 57. 10 40 ez form 2012 7 56. 10 40 ez form 2012 7 55. 10 40 ez form 2012 8 54. 10 40 ez form 2012 9 58 63. 10 40 ez form 2012 3 62. 10 40 ez form 2012 4 61. 10 40 ez form 2012 4 60. 10 40 ez form 2012 5 59. 10 40 ez form 2012 5 58. 10 40 ez form 2012 6 57. 10 40 ez form 2012 6 56. 10 40 ez form 2012 7 55. 10 40 ez form 2012 8 54. 10 40 ez form 2012 8 59 63. 10 40 ez form 2012 3 62. 10 40 ez form 2012 3 61. 10 40 ez form 2012 4 60. 10 40 ez form 2012 4 59. 10 40 ez form 2012 5 58. 10 40 ez form 2012 5 57. 10 40 ez form 2012 6 56. 10 40 ez form 2012 7 55. 10 40 ez form 2012 7 54. 10 40 ez form 2012 8 Appendix C. 10 40 ez form 2012 (Continued) Table II (continued) (Joint Life and Last Survivor Expectancy)  (For Use by Owners Whose Spouses Are More Than 10 Years Younger and Are the Sole Beneficiaries of Their IRAs) Ages 20 21 22 23 24 25 26 27 28 29 60 63. 10 40 ez form 2012 3 62. 10 40 ez form 2012 3 61. 10 40 ez form 2012 4 60. 10 40 ez form 2012 4 59. 10 40 ez form 2012 5 58. 10 40 ez form 2012 5 57. 10 40 ez form 2012 6 56. 10 40 ez form 2012 6 55. 10 40 ez form 2012 7 54. 10 40 ez form 2012 7 61 63. 10 40 ez form 2012 3 62. 10 40 ez form 2012 3 61. 10 40 ez form 2012 3 60. 10 40 ez form 2012 4 59. 10 40 ez form 2012 4 58. 10 40 ez form 2012 5 57. 10 40 ez form 2012 5 56. 10 40 ez form 2012 6 55. 10 40 ez form 2012 6 54. 10 40 ez form 2012 7 62 63. 10 40 ez form 2012 2 62. 10 40 ez form 2012 3 61. 10 40 ez form 2012 3 60. 10 40 ez form 2012 4 59. 10 40 ez form 2012 4 58. 10 40 ez form 2012 4 57. 10 40 ez form 2012 5 56. 10 40 ez form 2012 5 55. 10 40 ez form 2012 6 54. 10 40 ez form 2012 7 63 63. 10 40 ez form 2012 2 62. 10 40 ez form 2012 3 61. 10 40 ez form 2012 3 60. 10 40 ez form 2012 3 59. 10 40 ez form 2012 4 58. 10 40 ez form 2012 4 57. 10 40 ez form 2012 5 56. 10 40 ez form 2012 5 55. 10 40 ez form 2012 6 54. 10 40 ez form 2012 6 64 63. 10 40 ez form 2012 2 62. 10 40 ez form 2012 2 61. 10 40 ez form 2012 3 60. 10 40 ez form 2012 3 59. 10 40 ez form 2012 4 58. 10 40 ez form 2012 4 57. 10 40 ez form 2012 4 56. 10 40 ez form 2012 5 55. 10 40 ez form 2012 5 54. 10 40 ez form 2012 6 65 63. 10 40 ez form 2012 2 62. 10 40 ez form 2012 2 61. 10 40 ez form 2012 3 60. 10 40 ez form 2012 3 59. 10 40 ez form 2012 3 58. 10 40 ez form 2012 4 57. 10 40 ez form 2012 4 56. 10 40 ez form 2012 5 55. 10 40 ez form 2012 5 54. 10 40 ez form 2012 6 66 63. 10 40 ez form 2012 2 62. 10 40 ez form 2012 2 61. 10 40 ez form 2012 2 60. 10 40 ez form 2012 3 59. 10 40 ez form 2012 3 58. 10 40 ez form 2012 4 57. 10 40 ez form 2012 4 56. 10 40 ez form 2012 4 55. 10 40 ez form 2012 5 54. 10 40 ez form 2012 5 67 63. 10 40 ez form 2012 2 62. 10 40 ez form 2012 2 61. 10 40 ez form 2012 2 60. 10 40 ez form 2012 3 59. 10 40 ez form 2012 3 58. 10 40 ez form 2012 3 57. 10 40 ez form 2012 4 56. 10 40 ez form 2012 4 55. 10 40 ez form 2012 5 54. 10 40 ez form 2012 5 68 63. 10 40 ez form 2012 1 62. 10 40 ez form 2012 2 61. 10 40 ez form 2012 2 60. 10 40 ez form 2012 2 59. 10 40 ez form 2012 3 58. 10 40 ez form 2012 3 57. 10 40 ez form 2012 4 56. 10 40 ez form 2012 4 55. 10 40 ez form 2012 4 54. 10 40 ez form 2012 5 69 63. 10 40 ez form 2012 1 62. 10 40 ez form 2012 2 61. 10 40 ez form 2012 2 60. 10 40 ez form 2012 2 59. 10 40 ez form 2012 3 58. 10 40 ez form 2012 3 57. 10 40 ez form 2012 3 56. 10 40 ez form 2012 4 55. 10 40 ez form 2012 4 54. 10 40 ez form 2012 5 70 63. 10 40 ez form 2012 1 62. 10 40 ez form 2012 2 61. 10 40 ez form 2012 2 60. 10 40 ez form 2012 2 59. 10 40 ez form 2012 3 58. 10 40 ez form 2012 3 57. 10 40 ez form 2012 3 56. 10 40 ez form 2012 4 55. 10 40 ez form 2012 4 54. 10 40 ez form 2012 4 71 63. 10 40 ez form 2012 1 62. 10 40 ez form 2012 1 61. 10 40 ez form 2012 2 60. 10 40 ez form 2012 2 59. 10 40 ez form 2012 2 58. 10 40 ez form 2012 3 57. 10 40 ez form 2012 3 56. 10 40 ez form 2012 4 55. 10 40 ez form 2012 4 54. 10 40 ez form 2012 4 72 63. 10 40 ez form 2012 1 62. 10 40 ez form 2012 1 61. 10 40 ez form 2012 2 60. 10 40 ez form 2012 2 59. 10 40 ez form 2012 2 58. 10 40 ez form 2012 3 57. 10 40 ez form 2012 3 56. 10 40 ez form 2012 3 55. 10 40 ez form 2012 4 54. 10 40 ez form 2012 4 73 63. 10 40 ez form 2012 1 62. 10 40 ez form 2012 1 61. 10 40 ez form 2012 2 60. 10 40 ez form 2012 2 59. 10 40 ez form 2012 2 58. 10 40 ez form 2012 3 57. 10 40 ez form 2012 3 56. 10 40 ez form 2012 3 55. 10 40 ez form 2012 4 54. 10 40 ez form 2012 4 74 63. 10 40 ez form 2012 1 62. 10 40 ez form 2012 1 61. 10 40 ez form 2012 2 60. 10 40 ez form 2012 2 59. 10 40 ez form 2012 2 58. 10 40 ez form 2012 2 57. 10 40 ez form 2012 3 56. 10 40 ez form 2012 3 55. 10 40 ez form 2012 4 54. 10 40 ez form 2012 4 75 63. 10 40 ez form 2012 1 62. 10 40 ez form 2012 1 61. 10 40 ez form 2012 1 60. 10 40 ez form 2012 2 59. 10 40 ez form 2012 2 58. 10 40 ez form 2012 2 57. 10 40 ez form 2012 3 56. 10 40 ez form 2012 3 55. 10 40 ez form 2012 3 54. 10 40 ez form 2012 4 76 63. 10 40 ez form 2012 1 62. 10 40 ez form 2012 1 61. 10 40 ez form 2012 1 60. 10 40 ez form 2012 2 59. 10 40 ez form 2012 2 58. 10 40 ez form 2012 2 57. 10 40 ez form 2012 3 56. 10 40 ez form 2012 3 55. 10 40 ez form 2012 3 54. 10 40 ez form 2012 4 77 63. 10 40 ez form 2012 1 62. 10 40 ez form 2012 1 61. 10 40 ez form 2012 1 60. 10 40 ez form 2012 2 59. 10 40 ez form 2012 2 58. 10 40 ez form 2012 2 57. 10 40 ez form 2012 3 56. 10 40 ez form 2012 3 55. 10 40 ez form 2012 3 54. 10 40 ez form 2012 4 78 63. 10 40 ez form 2012 1 62. 10 40 ez form 2012 1 61. 10 40 ez form 2012 1 60. 10 40 ez form 2012 2 59. 10 40 ez form 2012 2 58. 10 40 ez form 2012 2 57. 10 40 ez form 2012 3 56. 10 40 ez form 2012 3 55. 10 40 ez form 2012 3 54. 10 40 ez form 2012 4 79 63. 10 40 ez form 2012 1 62. 10 40 ez form 2012 1 61. 10 40 ez form 2012 1 60. 10 40 ez form 2012 2 59. 10 40 ez form 2012 2 58. 10 40 ez form 2012 2 57. 10 40 ez form 2012 2 56. 10 40 ez form 2012 3 55. 10 40 ez form 2012 3 54. 10 40 ez form 2012 3 80 63. 10 40 ez form 2012 1 62. 10 40 ez form 2012 1 61. 10 40 ez form 2012 1 60. 10 40 ez form 2012 1 59. 10 40 ez form 2012 2 58. 10 40 ez form 2012 2 57. 10 40 ez form 2012 2 56. 10 40 ez form 2012 3 55. 10 40 ez form 2012 3 54. 10 40 ez form 2012 3 81 63. 10 40 ez form 2012 1 62. 10 40 ez form 2012 1 61. 10 40 ez form 2012 1 60. 10 40 ez form 2012 1 59. 10 40 ez form 2012 2 58. 10 40 ez form 2012 2 57. 10 40 ez form 2012 2 56. 10 40 ez form 2012 3 55. 10 40 ez form 2012 3 54. 10 40 ez form 2012 3 82 63. 10 40 ez form 2012 1 62. 10 40 ez form 2012 1 61. 10 40 ez form 2012 1 60. 10 40 ez form 2012 1 59. 10 40 ez form 2012 2 58. 10 40 ez form 2012 2 57. 10 40 ez form 2012 2 56. 10 40 ez form 2012 3 55. 10 40 ez form 2012 3 54. 10 40 ez form 2012 3 83 63. 10 40 ez form 2012 1 62. 10 40 ez form 2012 1 61. 10 40 ez form 2012 1 60. 10 40 ez form 2012 1 59. 10 40 ez form 2012 2 58. 10 40 ez form 2012 2 57. 10 40 ez form 2012 2 56. 10 40 ez form 2012 3 55. 10 40 ez form 2012 3 54. 10 40 ez form 2012 3 84 63. 10 40 ez form 2012 0 62. 10 40 ez form 2012 1 61. 10 40 ez form 2012 1 60. 10 40 ez form 2012 1 59. 10 40 ez form 2012 2 58. 10 40 ez form 2012 2 57. 10 40 ez form 2012 2 56. 10 40 ez form 2012 3 55. 10 40 ez form 2012 3 54. 10 40 ez form 2012 3 85 63. 10 40 ez form 2012 0 62. 10 40 ez form 2012 1 61. 10 40 ez form 2012 1 60. 10 40 ez form 2012 1 59. 10 40 ez form 2012 2 58. 10 40 ez form 2012 2 57. 10 40 ez form 2012 2 56. 10 40 ez form 2012 3 55. 10 40 ez form 2012 3 54. 10 40 ez form 2012 3 86 63. 10 40 ez form 2012 0 62. 10 40 ez form 2012 1 61. 10 40 ez form 2012 1 60. 10 40 ez form 2012 1 59. 10 40 ez form 2012 2 58. 10 40 ez form 2012 2 57. 10 40 ez form 2012 2 56. 10 40 ez form 2012 2 55. 10 40 ez form 2012 3 54. 10 40 ez form 2012 3 87 63. 10 40 ez form 2012 0 62. 10 40 ez form 2012 1 61. 10 40 ez form 2012 1 60. 10 40 ez form 2012 1 59. 10 40 ez form 2012 2 58. 10 40 ez form 2012 2 57. 10 40 ez form 2012 2 56. 10 40 ez form 2012 2 55. 10 40 ez form 2012 3 54. 10 40 ez form 2012 3 88 63. 10 40 ez form 2012 0 62. 10 40 ez form 2012 1 61. 10 40 ez form 2012 1 60. 10 40 ez form 2012 1 59. 10 40 ez form 2012 2 58. 10 40 ez form 2012 2 57. 10 40 ez form 2012 2 56. 10 40 ez form 2012 2 55. 10 40 ez form 2012 3 54. 10 40 ez form 2012 3 89 63. 10 40 ez form 2012 0 62. 10 40 ez form 2012 1 61. 10 40 ez form 2012 1 60. 10 40 ez form 2012 1 59. 10 40 ez form 2012 1 58. 10 40 ez form 2012 2 57. 10 40 ez form 2012 2 56. 10 40 ez form 2012 2 55. 10 40 ez form 2012 3 54. 10 40 ez form 2012 3 90 63. 10 40 ez form 2012 0 62. 10 40 ez form 2012 1 61. 10 40 ez form 2012 1 60. 10 40 ez form 2012 1 59. 10 40 ez form 2012 1 58. 10 40 ez form 2012 2 57. 10 40 ez form 2012 2 56. 10 40 ez form 2012 2 55. 10 40 ez form 2012 3 54. 10 40 ez form 2012 3 91 63. 10 40 ez form 2012 0 62. 10 40 ez form 2012 1 61. 10 40 ez form 2012 1 60. 10 40 ez form 2012 1 59. 10 40 ez form 2012 1 58. 10 40 ez form 2012 2 57. 10 40 ez form 2012 2 56. 10 40 ez form 2012 2 55. 10 40 ez form 2012 3 54. 10 40 ez form 2012 3 92 63. 10 40 ez form 2012 0 62. 10 40 ez form 2012 1 61. 10 40 ez form 2012 1 60. 10 40 ez form 2012 1 59. 10 40 ez form 2012 1 58. 10 40 ez form 2012 2 57. 10 40 ez form 2012 2 56. 10 40 ez form 2012 2 55. 10 40 ez form 2012 3 54. 10 40 ez form 2012 3 93 63. 10 40 ez form 2012 0 62. 10 40 ez form 2012 1 61. 10 40 ez form 2012 1 60. 10 40 ez form 2012 1 59. 10 40 ez form 2012 1 58. 10 40 ez form 2012 2 57. 10 40 ez form 2012 2 56. 10 40 ez form 2012 2 55. 10 40 ez form 2012 3 54. 10 40 ez form 2012 3 94 63. 10 40 ez form 2012 0 62. 10 40 ez form 2012 1 61. 10 40 ez form 2012 1 60. 10 40 ez form 2012 1 59. 10 40 ez form 2012 1 58. 10 40 ez form 2012 2 57. 10 40 ez form 2012 2 56. 10 40 ez form 2012 2 55. 10 40 ez form 2012 3 54. 10 40 ez form 2012 3 95 63. 10 40 ez form 2012 0 62. 10 40 ez form 2012 1 61. 10 40 ez form 2012 1 60. 10 40 ez form 2012 1 59. 10 40 ez form 2012 1 58. 10 40 ez form 2012 2 57. 10 40 ez form 2012 2 56. 10 40 ez form 2012 2 55. 10 40 ez form 2012 3 54. 10 40 ez form 2012 3 96 63. 10 40 ez form 2012 0 62. 10 40 ez form 2012 1 61. 10 40 ez form 2012 1 60. 10 40 ez form 2012 1 59. 10 40 ez form 2012 1 58. 10 40 ez form 2012 2 57. 10 40 ez form 2012 2 56. 10 40 ez form 2012 2 55. 10 40 ez form 2012 3 54. 10 40 ez form 2012 3 97 63. 10 40 ez form 2012 0 62. 10 40 ez form 2012 1 61. 10 40 ez form 2012 1 60. 10 40 ez form 2012 1 59. 10 40 ez form 2012 1 58. 10 40 ez form 2012 2 57. 10 40 ez form 2012 2 56. 10 40 ez form 2012 2 55. 10 40 ez form 2012 3 54. 10 40 ez form 2012 3 98 63. 10 40 ez form 2012 0 62. 10 40 ez form 2012 1 61. 10 40 ez form 2012 1 60. 10 40 ez form 2012 1 59. 10 40 ez form 2012 1 58. 10 40 ez form 2012 2 57. 10 40 ez form 2012 2 56. 10 40 ez form 2012 2 55. 10 40 ez form 2012 3 54. 10 40 ez form 2012 3 99 63. 10 40 ez form 2012 0 62. 10 40 ez form 2012 1 61. 10 40 ez form 2012 1 60. 10 40 ez form 2012 1 59. 10 40 ez form 2012 1 58. 10 40 ez form 2012 2 57. 10 40 ez form 2012 2 56. 10 40 ez form 2012 2 55. 10 40 ez form 2012 3 54. 10 40 ez form 2012 3 Appendix C. 10 40 ez form 2012 (Continued) Table II (continued) (Joint Life and Last Survivor Expectancy)  (For Use by Owners Whose Spouses Are More Than 10 Years Younger and Are the Sole Beneficiaries of Their IRAs) Ages 20 21 22 23 24 25 26 27 28 29 100 63. 10 40 ez form 2012 0 62. 10 40 ez form 2012 1 61. 10 40 ez form 2012 1 60. 10 40 ez form 2012 1 59. 10 40 ez form 2012 1 58. 10 40 ez form 2012 2 57. 10 40 ez form 2012 2 56. 10 40 ez form 2012 2 55. 10 40 ez form 2012 3 54. 10 40 ez form 2012 3 101 63. 10 40 ez form 2012 0 62. 10 40 ez form 2012 1 61. 10 40 ez form 2012 1 60. 10 40 ez form 2012 1 59. 10 40 ez form 2012 1 58. 10 40 ez form 2012 2 57. 10 40 ez form 2012 2 56. 10 40 ez form 2012 2 55. 10 40 ez form 2012 3 54. 10 40 ez form 2012 3 102 63. 10 40 ez form 2012 0 62. 10 40 ez form 2012 1 61. 10 40 ez form 2012 1 60. 10 40 ez form 2012 1 59. 10 40 ez form 2012 1 58. 10 40 ez form 2012 2 57. 10 40 ez form 2012 2 56. 10 40 ez form 2012 2 55. 10 40 ez form 2012 3 54. 10 40 ez form 2012 3 103 63. 10 40 ez form 2012 0 62. 10 40 ez form 2012 1 61. 10 40 ez form 2012 1 60. 10 40 ez form 2012 1 59. 10 40 ez form 2012 1 58. 10 40 ez form 2012 2 57. 10 40 ez form 2012 2 56. 10 40 ez form 2012 2 55. 10 40 ez form 2012 3 54. 10 40 ez form 2012 3 104 63. 10 40 ez form 2012 0 62. 10 40 ez form 2012 1 61. 10 40 ez form 2012 1 60. 10 40 ez form 2012 1 59. 10 40 ez form 2012 1 58. 10 40 ez form 2012 2 57. 10 40 ez form 2012 2 56. 10 40 ez form 2012 2 55. 10 40 ez form 2012 3 54. 10 40 ez form 2012 3 105 63. 10 40 ez form 2012 0 62. 10 40 ez form 2012 1 61. 10 40 ez form 2012 1 60. 10 40 ez form 2012 1 59. 10 40 ez form 2012 1 58. 10 40 ez form 2012 2 57. 10 40 ez form 2012 2 56. 10 40 ez form 2012 2 55. 10 40 ez form 2012 3 54. 10 40 ez form 2012 3 106 63. 10 40 ez form 2012 0 62. 10 40 ez form 2012 1 61. 10 40 ez form 2012 1 60. 10 40 ez form 2012 1 59. 10 40 ez form 2012 1 58. 10 40 ez form 2012 2 57. 10 40 ez form 2012 2 56. 10 40 ez form 2012 2 55. 10 40 ez form 2012 3 54. 10 40 ez form 2012 3 107 63. 10 40 ez form 2012 0 62. 10 40 ez form 2012 1 61. 10 40 ez form 2012 1 60. 10 40 ez form 2012 1 59. 10 40 ez form 2012 1 58. 10 40 ez form 2012 2 57. 10 40 ez form 2012 2 56. 10 40 ez form 2012 2 55. 10 40 ez form 2012 3 54. 10 40 ez form 2012 3 108 63. 10 40 ez form 2012 0 62. 10 40 ez form 2012 1 61. 10 40 ez form 2012 1 60. 10 40 ez form 2012 1 59. 10 40 ez form 2012 1 58. 10 40 ez form 2012 2 57. 10 40 ez form 2012 2 56. 10 40 ez form 2012 2 55. 10 40 ez form 2012 3 54. 10 40 ez form 2012 3 109 63. 10 40 ez form 2012 0 62. 10 40 ez form 2012 1 61. 10 40 ez form 2012 1 60. 10 40 ez form 2012 1 59. 10 40 ez form 2012 1 58. 10 40 ez form 2012 2 57. 10 40 ez form 2012 2 56. 10 40 ez form 2012 2 55. 10 40 ez form 2012 3 54. 10 40 ez form 2012 3 110 63. 10 40 ez form 2012 0 62. 10 40 ez form 2012 1 61. 10 40 ez form 2012 1 60. 10 40 ez form 2012 1 59. 10 40 ez form 2012 1 58. 10 40 ez form 2012 2 57. 10 40 ez form 2012 2 56. 10 40 ez form 2012 2 55. 10 40 ez form 2012 3 54. 10 40 ez form 2012 3 111 63. 10 40 ez form 2012 0 62. 10 40 ez form 2012 1 61. 10 40 ez form 2012 1 60. 10 40 ez form 2012 1 59. 10 40 ez form 2012 1 58. 10 40 ez form 2012 2 57. 10 40 ez form 2012 2 56. 10 40 ez form 2012 2 55. 10 40 ez form 2012 3 54. 10 40 ez form 2012 3 112 63. 10 40 ez form 2012 0 62. 10 40 ez form 2012 1 61. 10 40 ez form 2012 1 60. 10 40 ez form 2012 1 59. 10 40 ez form 2012 1 58. 10 40 ez form 2012 2 57. 10 40 ez form 2012 2 56. 10 40 ez form 2012 2 55. 10 40 ez form 2012 3 54. 10 40 ez form 2012 3 113 63. 10 40 ez form 2012 0 62. 10 40 ez form 2012 1 61. 10 40 ez form 2012 1 60. 10 40 ez form 2012 1 59. 10 40 ez form 2012 1 58. 10 40 ez form 2012 2 57. 10 40 ez form 2012 2 56. 10 40 ez form 2012 2 55. 10 40 ez form 2012 3 54. 10 40 ez form 2012 3 114 63. 10 40 ez form 2012 0 62. 10 40 ez form 2012 1 61. 10 40 ez form 2012 1 60. 10 40 ez form 2012 1 59. 10 40 ez form 2012 1 58. 10 40 ez form 2012 2 57. 10 40 ez form 2012 2 56. 10 40 ez form 2012 2 55. 10 40 ez form 2012 3 54. 10 40 ez form 2012 3 115+ 63. 10 40 ez form 2012 0 62. 10 40 ez form 2012 1 61. 10 40 ez form 2012 1 60. 10 40 ez form 2012 1 59. 10 40 ez form 2012 1 58. 10 40 ez form 2012 2 57. 10 40 ez form 2012 2 56. 10 40 ez form 2012 2 55. 10 40 ez form 2012 3 54. 10 40 ez form 2012 3 Table II (continued) (Joint Life and Last Survivor Expectancy)  (For Use by Owners Whose Spouses Are More Than 10 Years Younger and Are the Sole Beneficiaries of Their IRAs) Ages 30 31 32 33 34 35 36 37 38 39 30 60. 10 40 ez form 2012 2 59. 10 40 ez form 2012 7 59. 10 40 ez form 2012 2 58. 10 40 ez form 2012 8 58. 10 40 ez form 2012 4 58. 10 40 ez form 2012 0 57. 10 40 ez form 2012 6 57. 10 40 ez form 2012 3 57. 10 40 ez form 2012 0 56. 10 40 ez form 2012 7 31 59. 10 40 ez form 2012 7 59. 10 40 ez form 2012 2 58. 10 40 ez form 2012 7 58. 10 40 ez form 2012 2 57. 10 40 ez form 2012 8 57. 10 40 ez form 2012 4 57. 10 40 ez form 2012 0 56. 10 40 ez form 2012 6 56. 10 40 ez form 2012 3 56. 10 40 ez form 2012 0 32 59. 10 40 ez form 2012 2 58. 10 40 ez form 2012 7 58. 10 40 ez form 2012 2 57. 10 40 ez form 2012 7 57. 10 40 ez form 2012 2 56. 10 40 ez form 2012 8 56. 10 40 ez form 2012 4 56. 10 40 ez form 2012 0 55. 10 40 ez form 2012 6 55. 10 40 ez form 2012 3 33 58. 10 40 ez form 2012 8 58. 10 40 ez form 2012 2 57. 10 40 ez form 2012 7 57. 10 40 ez form 2012 2 56. 10 40 ez form 2012 7 56. 10 40 ez form 2012 2 55. 10 40 ez form 2012 8 55. 10 40 ez form 2012 4 55. 10 40 ez form 2012 0 54. 10 40 ez form 2012 7 34 58. 10 40 ez form 2012 4 57. 10 40 ez form 2012 8 57. 10 40 ez form 2012 2 56. 10 40 ez form 2012 7 56. 10 40 ez form 2012 2 55. 10 40 ez form 2012 7 55. 10 40 ez form 2012 3 54. 10 40 ez form 2012 8 54. 10 40 ez form 2012 4 54. 10 40 ez form 2012 0 35 58. 10 40 ez form 2012 0 57. 10 40 ez form 2012 4 56. 10 40 ez form 2012 8 56. 10 40 ez form 2012 2 55. 10 40 ez form 2012 7 55. 10 40 ez form 2012 2 54. 10 40 ez form 2012 7 54. 10 40 ez form 2012 3 53. 10 40 ez form 2012 8 53. 10 40 ez form 2012 4 36 57. 10 40 ez form 2012 6 57. 10 40 ez form 2012 0 56. 10 40 ez form 2012 4 55. 10 40 ez form 2012 8 55. 10 40 ez form 2012 3 54. 10 40 ez form 2012 7 54. 10 40 ez form 2012 2 53. 10 40 ez form 2012 7 53. 10 40 ez form 2012 3 52. 10 40 ez form 2012 8 37 57. 10 40 ez form 2012 3 56. 10 40 ez form 2012 6 56. 10 40 ez form 2012 0 55. 10 40 ez form 2012 4 54. 10 40 ez form 2012 8 54. 10 40 ez form 2012 3 53. 10 40 ez form 2012 7 53. 10 40 ez form 2012 2 52. 10 40 ez form 2012 7 52. 10 40 ez form 2012 3 38 57. 10 40 ez form 2012 0 56. 10 40 ez form 2012 3 55. 10 40 ez form 2012 6 55. 10 40 ez form 2012 0 54. 10 40 ez form 2012 4 53. 10 40 ez form 2012 8 53. 10 40 ez form 2012 3 52. 10 40 ez form 2012 7 52. 10 40 ez form 2012 2 51. 10 40 ez form 2012 7 39 56. 10 40 ez form 2012 7 56. 10 40 ez form 2012 0 55. 10 40 ez form 2012 3 54. 10 40 ez form 2012 7 54. 10 40 ez form 2012 0 53. 10 40 ez form 2012 4 52. 10 40 ez form 2012 8 52. 10 40 ez form 2012 3 51. 10 40 ez form 2012 7 51. 10 40 ez form 2012 2 40 56. 10 40 ez form 2012 4 55. 10 40 ez form 2012 7 55. 10 40 ez form 2012 0 54. 10 40 ez form 2012 3 53. 10 40 ez form 2012 7 53. 10 40 ez form 2012 0 52. 10 40 ez form 2012 4 51. 10 40 ez form 2012 8 51. 10 40 ez form 2012 3 50. 10 40 ez form 2012 8 41 56. 10 40 ez form 2012 1 55. 10 40 ez form 2012 4 54. 10 40 ez form 2012 7 54. 10 40 ez form 2012 0 53. 10 40 ez form 2012 3 52. 10 40 ez form 2012 7 52. 10 40 ez form 2012 0 51. 10 40 ez form 2012 4 50. 10 40 ez form 2012 9 50. 10 40 ez form 2012 3 42 55. 10 40 ez form 2012 9 55. 10 40 ez form 2012 2 54. 10 40 ez form 2012 4 53. 10 40 ez form 2012 7 53. 10 40 ez form 2012 0 52. 10 40 ez form 2012 3 51. 10 40 ez form 2012 7 51. 10 40 ez form 2012 1 50. 10 40 ez form 2012 4 49. 10 40 ez form 2012 9 43 55. 10 40 ez form 2012 7 54. 10 40 ez form 2012 9 54. 10 40 ez form 2012 2 53. 10 40 ez form 2012 4 52. 10 40 ez form 2012 7 52. 10 40 ez form 2012 0 51. 10 40 ez form 2012 3 50. 10 40 ez form 2012 7 50. 10 40 ez form 2012 1 49. 10 40 ez form 2012 5 44 55. 10 40 ez form 2012 5 54. 10 40 ez form 2012 7 53. 10 40 ez form 2012 9 53. 10 40 ez form 2012 2 52. 10 40 ez form 2012 4 51. 10 40 ez form 2012 7 51. 10 40 ez form 2012 0 50. 10 40 ez form 2012 4 49. 10 40 ez form 2012 7 49. 10 40 ez form 2012 1 45 55. 10 40 ez form 2012 3 54. 10 40 ez form 2012 5 53. 10 40 ez form 2012 7 52. 10 40 ez form 2012 9 52. 10 40 ez form 2012 2 51. 10 40 ez form 2012 5 50. 10 40 ez form 2012 7 50. 10 40 ez form 2012 0 49. 10 40 ez form 2012 4 48. 10 40 ez form 2012 7 46 55. 10 40 ez form 2012 1 54. 10 40 ez form 2012 3 53. 10 40 ez form 2012 5 52. 10 40 ez form 2012 7 52. 10 40 ez form 2012 0 51. 10 40 ez form 2012 2 50. 10 40 ez form 2012 5 49. 10 40 ez form 2012 8 49. 10 40 ez form 2012 1 48. 10 40 ez form 2012 4 47 55. 10 40 ez form 2012 0 54. 10 40 ez form 2012 1 53. 10 40 ez form 2012 3 52. 10 40 ez form 2012 5 51. 10 40 ez form 2012 7 51. 10 40 ez form 2012 0 50. 10 40 ez form 2012 2 49. 10 40 ez form 2012 5 48. 10 40 ez form 2012 8 48. 10 40 ez form 2012 1 48 54. 10 40 ez form 2012 8 54. 10 40 ez form 2012 0 53. 10 40 ez form 2012 2 52. 10 40 ez form 2012 3 51. 10 40 ez form 2012 5 50. 10 40 ez form 2012 8 50. 10 40 ez form 2012 0 49. 10 40 ez form 2012 2 48. 10 40 ez form 2012 5 47. 10 40 ez form 2012 8 Appendix C. 10 40 ez form 2012 (Continued) Table II (continued) (Joint Life and Last Survivor Expectancy)  (For Use by Owners Whose Spouses Are More Than 10 Years Younger and Are the Sole Beneficiaries of Their IRAs) Ages 30 31 32 33 34 35 36 37 38 39 49 54. 10 40 ez form 2012 7 53. 10 40 ez form 2012 8 53. 10 40 ez form 2012 0 52. 10 40 ez form 2012 2 51. 10 40 ez form 2012 4 50. 10 40 ez form 2012 6 49. 10 40 ez form 2012 8 49. 10 40 ez form 2012 0 48. 10 40 ez form 2012 2 47. 10 40 ez form 2012 5 50 54. 10 40 ez form 2012 6 53. 10 40 ez form 2012 7 52. 10 40 ez form 2012 9 52. 10 40 ez form 2012 0 51. 10 40 ez form 2012 2 50. 10 40 ez form 2012 4 49. 10 40 ez form 2012 6 48. 10 40 ez form 2012 8 48. 10 40 ez form 2012 0 47. 10 40 ez form 2012 3 51 54. 10 40 ez form 2012 5 53. 10 40 ez form 2012 6 52. 10 40 ez form 2012 7 51. 10 40 ez form 2012 9 51. 10 40 ez form 2012 0 50. 10 40 ez form 2012 2 49. 10 40 ez form 2012 4 48. 10 40 ez form 2012 6 47. 10 40 ez form 2012 8 47. 10 40 ez form 2012 0 52 54. 10 40 ez form 2012 4 53. 10 40 ez form 2012 5 52. 10 40 ez form 2012 6 51. 10 40 ez form 2012 7 50. 10 40 ez form 2012 9 50. 10 40 ez form 2012 0 49. 10 40 ez form 2012 2 48. 10 40 ez form 2012 4 47. 10 40 ez form 2012 6 46. 10 40 ez form 2012 8 53 54. 10 40 ez form 2012 3 53. 10 40 ez form 2012 4 52. 10 40 ez form 2012 5 51. 10 40 ez form 2012 6 50. 10 40 ez form 2012 8 49. 10 40 ez form 2012 9 49. 10 40 ez form 2012 1 48. 10 40 ez form 2012 2 47. 10 40 ez form 2012 4 46. 10 40 ez form 2012 6 54 54. 10 40 ez form 2012 2 53. 10 40 ez form 2012 3 52. 10 40 ez form 2012 4 51. 10 40 ez form 2012 5 50. 10 40 ez form 2012 6 49. 10 40 ez form 2012 8 48. 10 40 ez form 2012 9 48. 10 40 ez form 2012 1 47. 10 40 ez form 2012 2 46. 10 40 ez form 2012 4 55 54. 10 40 ez form 2012 1 53. 10 40 ez form 2012 2 52. 10 40 ez form 2012 3 51. 10 40 ez form 2012 4 50. 10 40 ez form 2012 5 49. 10 40 ez form 2012 7 48. 10 40 ez form 2012 8 47. 10 40 ez form 2012 9 47. 10 40 ez form 2012 1 46. 10 40 ez form 2012 3 56 54. 10 40 ez form 2012 0 53. 10 40 ez form 2012 1 52. 10 40 ez form 2012 2 51. 10 40 ez form 2012 3 50. 10 40 ez form 2012 4 49. 10 40 ez form 2012 5 48. 10 40 ez form 2012 7 47. 10 40 ez form 2012 8 47. 10 40 ez form 2012 0 46. 10 40 ez form 2012 1 57 54. 10 40 ez form 2012 0 53. 10 40 ez form 2012 0 52. 10 40 ez form 2012 1 51. 10 40 ez form 2012 2 50. 10 40 ez form 2012 3 49. 10 40 ez form 2012 4 48. 10 40 ez form 2012 6 47. 10 40 ez form 2012 7 46. 10 40 ez form 2012 8 46. 10 40 ez form 2012 0 58 53. 10 40 ez form 2012 9 53. 10 40 ez form 2012 0 52. 10 40 ez form 2012 1 51. 10 40 ez form 2012 2 50. 10 40 ez form 2012 3 49. 10 40 ez form 2012 4 48. 10 40 ez form 2012 5 47. 10 40 ez form 2012 6 46. 10 40 ez form 2012 7 45. 10 40 ez form 2012 8 59 53. 10 40 ez form 2012 8 52. 10 40 ez form 2012 9 52. 10 40 ez form 2012 0 51. 10 40 ez form 2012 1 50. 10 40 ez form 2012 2 49. 10 40 ez form 2012 3 48. 10 40 ez form 2012 4 47. 10 40 ez form 2012 5 46. 10 40 ez form 2012 6 45. 10 40 ez form 2012 7 60 53. 10 40 ez form 2012 8 52. 10 40 ez form 2012 9 51. 10 40 ez form 2012 9 51. 10 40 ez form 2012 0 50. 10 40 ez form 2012 1 49. 10 40 ez form 2012 2 48. 10 40 ez form 2012 3 47. 10 40 ez form 2012 4 46. 10 40 ez form 2012 5 45. 10 40 ez form 2012 6 61 53. 10 40 ez form 2012 8 52. 10 40 ez form 2012 8 51. 10 40 ez form 2012 9 51. 10 40 ez form 2012 0 50. 10 40 ez form 2012 0 49. 10 40 ez form 2012 1 48. 10 40 ez form 2012 2 47. 10 40 ez form 2012 3 46. 10 40 ez form 2012 4 45. 10 40 ez form 2012 5 62 53. 10 40 ez form 2012 7 52. 10 40 ez form 2012 8 51. 10 40 ez form 2012 8 50. 10 40 ez form 2012 9 50. 10 40 ez form 2012 0 49. 10 40 ez form 2012 1 48. 10 40 ez form 2012 1 47. 10 40 ez form 2012 2 46. 10 40 ez form 2012 3 45. 10 40 ez form 2012 4 63 53. 10 40 ez form 2012 7 52. 10 40 ez form 2012 7 51. 10 40 ez form 2012 8 50. 10 40 ez form 2012 9 49. 10 40 ez form 2012 9 49. 10 40 ez form 2012 0 48. 10 40 ez form 2012 1 47. 10 40 ez form 2012 2 46. 10 40 ez form 2012 3 45. 10 40 ez form 2012 3 64 53. 10 40 ez form 2012 6 52. 10 40 ez form 2012 7 51. 10 40 ez form 2012 8 50. 10 40 ez form 2012 8 49. 10 40 ez form 2012 9 48. 10 40 ez form 2012 9 48. 10 40 ez form 2012 0 47. 10 40 ez form 2012 1 46. 10 40 ez form 2012 2 45. 10 40 ez form 2012 3 65 53. 10 40 ez form 2012 6 52. 10 40 ez form 2012 7 51. 10 40 ez form 2012 7 50. 10 40 ez form 2012 8 49. 10 40 ez form 2012 8 48. 10 40 ez form 2012 9 48. 10 40 ez form 2012 0 47. 10 40 ez form 2012 0 46. 10 40 ez form 2012 1 45. 10 40 ez form 2012 2 66 53. 10 40 ez form 2012 6 52. 10 40 ez form 2012 6 51. 10 40 ez form 2012 7 50. 10 40 ez form 2012 7 49. 10 40 ez form 2012 8 48. 10 40 ez form 2012 9 47. 10 40 ez form 2012 9 47. 10 40 ez form 2012 0 46. 10 40 ez form 2012 1 45. 10 40 ez form 2012 1 67 53. 10 40 ez form 2012 6 52. 10 40 ez form 2012 6 51. 10 40 ez form 2012 7 50. 10 40 ez form 2012 7 49. 10 40 ez form 2012 8 48. 10 40 ez form 2012 8 47. 10 40 ez form 2012 9 46. 10 40 ez form 2012 9 46. 10 40 ez form 2012 0 45. 10 40 ez form 2012 1 68 53. 10 40 ez form 2012 5 52. 10 40 ez form 2012 6 51. 10 40 ez form 2012 6 50. 10 40 ez form 2012 7 49. 10 40 ez form 2012 7 48. 10 40 ez form 2012 8 47. 10 40 ez form 2012 8 46. 10 40 ez form 2012 9 46. 10 40 ez form 2012 0 45. 10 40 ez form 2012 0 69 53. 10 40 ez form 2012 5 52. 10 40 ez form 2012 6 51. 10 40 ez form 2012 6 50. 10 40 ez form 2012 6 49. 10 40 ez form 2012 7 48. 10 40 ez form 2012 7 47. 10 40 ez form 2012 8 46. 10 40 ez form 2012 9 45. 10 40 ez form 2012 9 45. 10 40 ez form 2012 0 70 53. 10 40 ez form 2012 5 52. 10 40 ez form 2012 5 51. 10 40 ez form 2012 6 50. 10 40 ez form 2012 6 49. 10 40 ez form 2012 7 48. 10 40 ez form 2012 7 47. 10 40 ez form 2012 8 46. 10 40 ez form 2012 8 45. 10 40 ez form 2012 9 44. 10 40 ez form 2012 9 71 53. 10 40 ez form 2012 5 52. 10 40 ez form 2012 5 51. 10 40 ez form 2012 6 50. 10 40 ez form 2012 6 49. 10 40 ez form 2012 6 48. 10 40 ez form 2012 7 47. 10 40 ez form 2012 7 46. 10 40 ez form 2012 8 45. 10 40 ez form 2012 9 44. 10 40 ez form 2012 9 72 53. 10 40 ez form 2012 5 52. 10 40 ez form 2012 5 51. 10 40 ez form 2012 5 50. 10 40 ez form 2012 6 49. 10 40 ez form 2012 6 48. 10 40 ez form 2012 7 47. 10 40 ez form 2012 7 46. 10 40 ez form 2012 8 45. 10 40 ez form 2012 8 44. 10 40 ez form 2012 9 73 53. 10 40 ez form 2012 4 52. 10 40 ez form 2012 5 51. 10 40 ez form 2012 5 50. 10 40 ez form 2012 6 49. 10 40 ez form 2012 6 48. 10 40 ez form 2012 6 47. 10 40 ez form 2012 7 46. 10 40 ez form 2012 7 45. 10 40 ez form 2012 8 44. 10 40 ez form 2012 8 74 53. 10 40 ez form 2012 4 52. 10 40 ez form 2012 5 51. 10 40 ez form 2012 5 50. 10 40 ez form 2012 5 49. 10 40 ez form 2012 6 48. 10 40 ez form 2012 6 47. 10 40 ez form 2012 7 46. 10 40 ez form 2012 7 45. 10 40 ez form 2012 8 44. 10 40 ez form 2012 8 75 53. 10 40 ez form 2012 4 52. 10 40 ez form 2012 5 51. 10 40 ez form 2012 5 50. 10 40 ez form 2012 5 49. 10 40 ez form 2012 6 48. 10 40 ez form 2012 6 47. 10 40 ez form 2012 7 46. 10 40 ez form 2012 7 45. 10 40 ez form 2012 7 44. 10 40 ez form 2012 8 76 53. 10 40 ez form 2012 4 52. 10 40 ez form 2012 4 51. 10 40 ez form 2012 5 50. 10 40 ez form 2012 5 49. 10 40 ez form 2012 6 48. 10 40 ez form 2012 6 47. 10 40 ez form 2012 6 46. 10 40 ez form 2012 7 45. 10 40 ez form 2012 7 44. 10 40 ez form 2012 8 77 53. 10 40 ez form 2012 4 52. 10 40 ez form 2012 4 51. 10 40 ez form 2012 5 50. 10 40 ez form 2012 5 49. 10 40 ez form 2012 5 48. 10 40 ez form 2012 6 47. 10 40 ez form 2012 6 46. 10 40 ez form 2012 7 45. 10 40 ez form 2012 7 44. 10 40 ez form 2012 8 78 53. 10 40 ez form 2012 4 52. 10 40 ez form 2012 4 51. 10 40 ez form 2012 5 50. 10 40 ez form 2012 5 49. 10 40 ez form 2012 5 48. 10 40 ez form 2012 6 47. 10 40 ez form 2012 6 46. 10 40 ez form 2012 6 45. 10 40 ez form 2012 7 44. 10 40 ez form 2012 7 79 53. 10 40 ez form 2012 4 52. 10 40 ez form 2012 4 51. 10 40 ez form 2012 5 50. 10 40 ez form 2012 5 49. 10 40 ez form 2012 5 48. 10 40 ez form 2012 6 47. 10 40 ez form 2012 6 46. 10 40 ez form 2012 6 45. 10 40 ez form 2012 7 44. 10 40 ez form 2012 7 80 53. 10 40 ez form 2012 4 52. 10 40 ez form 2012 4 51. 10 40 ez form 2012 4 50. 10 40 ez form 2012 5 49. 10 40 ez form 2012 5 48. 10 40 ez form 2012 5 47. 10 40 ez form 2012 6 46. 10 40 ez form 2012 6 45. 10 40 ez form 2012 7 44. 10 40 ez form 2012 7 81 53. 10 40 ez form 2012 4 52. 10 40 ez form 2012 4 51. 10 40 ez form 2012 4 50. 10 40 ez form 2012 5 49. 10 40 ez form 2012 5 48. 10 40 ez form 2012 5 47. 10 40 ez form 2012 6 46. 10 40 ez form 2012 6 45. 10 40 ez form 2012 7 44. 10 40 ez form 2012 7 82 53. 10 40 ez form 2012 4 52. 10 40 ez form 2012 4 51. 10 40 ez form 2012 4 50. 10 40 ez form 2012 5 49. 10 40 ez form 2012 5 48. 10 40 ez form 2012 5 47. 10 40 ez form 2012 6 46. 10 40 ez form 2012 6 45. 10 40 ez form 2012 6 44. 10 40 ez form 2012 7 83 53. 10 40 ez form 2012 4 52. 10 40 ez form 2012 4 51. 10 40 ez form 2012 4 50. 10 40 ez form 2012 5 49. 10 40 ez form 2012 5 48. 10 40 ez form 2012 5 47. 10 40 ez form 2012 6 46. 10 40 ez form 2012 6 45. 10 40 ez form 2012 6 44. 10 40 ez form 2012 7 84 53. 10 40 ez form 2012 4 52. 10 40 ez form 2012 4 51. 10 40 ez form 2012 4 50. 10 40 ez form 2012 5 49. 10 40 ez form 2012 5 48. 10 40 ez form 2012 5 47. 10 40 ez form 2012 6 46. 10 40 ez form 2012 6 45. 10 40 ez form 2012 6 44. 10 40 ez form 2012 7 85 53. 10 40 ez form 2012 3 52. 10 40 ez form 2012 4 51. 10 40 ez form 2012 4 50. 10 40 ez form 2012 4 49. 10 40 ez form 2012 5 48. 10 40 ez form 2012 5 47. 10 40 ez form 2012 5 46. 10 40 ez form 2012 6 45. 10 40 ez form 2012 6 44. 10 40 ez form 2012 7 86 53. 10 40 ez form 2012 3 52. 10 40 ez form 2012 4 51. 10 40 ez form 2012 4 50. 10 40 ez form 2012 4 49. 10 40 ez form 2012 5 48. 10 40 ez form 2012 5 47. 10 40 ez form 2012 5 46. 10 40 ez form 2012 6 45. 10 40 ez form 2012 6 44. 10 40 ez form 2012 6 87 53. 10 40 ez form 2012 3 52. 10 40 ez form 2012 4 51. 10 40 ez form 2012 4 50. 10 40 ez form 2012 4 49. 10 40 ez form 2012 5 48. 10 40 ez form 2012 5 47. 10 40 ez form 2012 5 46. 10 40 ez form 2012 6 45. 10 40 ez form 2012 6 44. 10 40 ez form 2012 6 88 53. 10 40 ez form 2012 3 52. 10 40 ez form 2012 4 51. 10 40 ez form 2012 4 50. 10 40 ez form 2012 4 49. 10 40 ez form 2012 5 48. 10 40 ez form 2012 5 47. 10 40 ez form 2012 5 46. 10 40 ez form 2012 6 45. 10 40 ez form 2012 6 44. 10 40 ez form 2012 6 Appendix C. 10 40 ez form 2012 (Continued) Table II (continued) (Joint Life and Last Survivor Expectancy)  (For Use by Owners Whose Spouses Are More Than 10 Years Younger and Are the Sole Beneficiaries of Their IRAs) Ages 30 31 32 33 34 35 36 37 38 39 89 53. 10 40 ez form 2012 3 52. 10 40 ez form 2012 4 51. 10 40 ez form 2012 4 50. 10 40 ez form 2012 4 49. 10 40 ez form 2012 5 48. 10 40 ez form 2012 5 47. 10 40 ez form 2012 5 46. 10 40 ez form 2012 6 45. 10 40 ez form 2012 6 44. 10 40 ez form 2012 6 90 53. 10 40 ez form 2012 3 52. 10 40 ez form 2012 4 51. 10 40 ez form 2012 4 50. 10 40 ez form 2012 4 49. 10 40 ez form 2012 5 48. 10 40 ez form 2012 5 47. 10 40 ez form 2012 5 46. 10 40 ez form 2012 6 45. 10 40 ez form 2012 6 44. 10 40 ez form 2012 6 91 53. 10 40 ez form 2012 3 52. 10 40 ez form 2012 4 51. 10 40 ez form 2012 4 50. 10 40 ez form 2012 4 49. 10 40 ez form 2012 5 48. 10 40 ez form 2012 5 47. 10 40 ez form 2012 5 46. 10 40 ez form 2012 6 45. 10 40 ez form 2012 6 44. 10 40 ez form 2012 6 92 53. 10 40 ez form 2012 3 52. 10 40 ez form 2012 4 51. 10 40 ez form 2012 4 50. 10 40 ez form 2012 4 49. 10 40 ez form 2012 5 48. 10 40 ez form 2012 5 47. 10 40 ez form 2012 5 46. 10 40 ez form 2012 6 45. 10 40 ez form 2012 6 44. 10 40 ez form 2012 6 93 53. 10 40 ez form 2012 3 52. 10 40 ez form 2012 4 51. 10 40 ez form 2012 4 50. 10 40 ez form 2012 4 49. 10 40 ez form 2012 5 48. 10 40 ez form 2012 5 47. 10 40 ez form 2012 5 46. 10 40 ez form 2012 6 45. 10 40 ez form 2012 6 44. 10 40 ez form 2012 6 94 53. 10 40 ez form 2012 3 52. 10 40 ez form 2012 4 51. 10 40 ez form 2012 4 50. 10 40 ez form 2012 4 49. 10 40 ez form 2012 5 48. 10 40 ez form 2012 5 47. 10 40 ez form 2012 5 46. 10 40 ez form 2012 6 45. 10 40 ez form 2012 6 44. 10 40 ez form 2012 6 95 53. 10 40 ez form 2012 3 52. 10 40 ez form 2012 4 51. 10 40 ez form 2012 4 50. 10 40 ez form 2012 4 49. 10 40 ez form 2012 5 48. 10 40 ez form 2012 5 47. 10 40 ez form 2012 5 46. 10 40 ez form 2012 5 45. 10 40 ez form 2012 6 44. 10 40 ez form 2012 6 96 53. 10 40 ez form 2012 3 52. 10 40 ez form 2012 4 51. 10 40 ez form 2012 4 50. 10 40 ez form 2012 4 49. 10 40 ez form 2012 5 48. 10 40 ez form 2012 5 47. 10 40 ez form 2012 5 46. 10 40 ez form 2012 5 45. 10 40 ez form 2012 6 44. 10 40 ez form 2012 6 97 53. 10 40 ez form 2012 3 52. 10 40 ez form 2012 4 51. 10 40 ez form 2012 4 50. 10 40 ez form 2012 4 49. 10 40 ez form 2012 5 48. 10 40 ez form 2012 5 47. 10 40 ez form 2012 5 46. 10 40 ez form 2012 5 45. 10 40 ez form 2012 6 44. 10 40 ez form 2012 6 98 53. 10 40 ez form 2012 3 52. 10 40 ez form 2012 4 51. 10 40 ez form 2012 4 50. 10 40 ez form 2012 4 49. 10 40 ez form 2012 5 48. 10 40 ez form 2012 5 47. 10 40 ez form 2012 5 46. 10 40 ez form 2012 5 45. 10 40 ez form 2012 6 44. 10 40 ez form 2012 6 99 53. 10 40 ez form 2012 3 52. 10 40 ez form 2012 4 51. 10 40 ez form 2012 4 50. 10 40 ez form 2012 4 49. 10 40 ez form 2012 5 48. 10 40 ez form 2012 5 47. 10 40 ez form 2012 5 46. 10 40 ez form 2012 5 45. 10 40 ez form 2012 6 44. 10 40 ez form 2012 6 100 53. 10 40 ez form 2012 3 52. 10 40 ez form 2012 4 51. 10 40 ez form 2012 4 50. 10 40 ez form 2012 4 49. 10 40 ez form 2012 5 48. 10 40 ez form 2012 5 47. 10 40 ez form 2012 5 46. 10 40 ez form 2012 5 45. 10 40 ez form 2012 6 44. 10 40 ez form 2012 6 101 53. 10 40 ez form 2012 3 52. 10 40 ez form 2012 4 51. 10 40 ez form 2012 4 50. 10 40 ez form 2012 4 49. 10 40 ez form 2012 5 48. 10 40 ez form 2012 5 47. 10 40 ez form 2012 5 46. 10 40 ez form 2012 5 45. 10 40 ez form 2012 6 44. 10 40 ez form 2012 6 102 53. 10 40 ez form 2012 3 52. 10 40 ez form 2012 4 51. 10 40 ez form 2012 4 50. 10 40 ez form 2012 4 49. 10 40 ez form 2012 5 48. 10 40 ez form 2012 5 47. 10 40 ez form 2012 5 46. 10 40 ez form 2012 5 45. 10 40 ez form 2012 6 44. 10 40 ez form 2012 6 103 53. 10 40 ez form 2012 3 52. 10 40 ez form 2012 4 51. 10 40 ez form 2012 4 50. 10 40 ez form 2012 4 49. 10 40 ez form 2012 5 48. 10 40 ez form 2012 5 47. 10 40 ez form 2012 5 46. 10 40 ez form 2012 5 45. 10 40 ez form 2012 6 44. 10 40 ez form 2012 6 104 53. 10 40 ez form 2012 3 52. 10 40 ez form 2012 4 51. 10 40 ez form 2012 4 50. 10 40 ez form 2012 4 49. 10 40 ez form 2012 5 48. 10 40 ez form 2012 5 47. 10 40 ez form 2012 5 46. 10 40 ez form 2012 5 45. 10 40 ez form 2012 6 44. 10 40 ez form 2012 6 105 53. 10 40 ez form 2012 3 52. 10 40 ez form 2012 4 51. 10 40 ez form 2012 4 50. 10 40 ez form 2012 4 49. 10 40 ez form 2012 4 48. 10 40 ez form 2012 5 47. 10 40 ez form 2012 5 46. 10 40 ez form 2012 5 45. 10 40 ez form 2012 6 44. 10 40 ez form 2012 6 106 53. 10 40 ez form 2012 3 52. 10 40 ez form 2012 4 51. 10 40 ez form 2012 4 50. 10 40 ez form 2012 4 49. 10 40 ez form 2012 4 48. 10 40 ez form 2012 5 47. 10 40 ez form 2012 5 46. 10 40 ez form 2012 5 45. 10 40 ez form 2012 6 44. 10 40 ez form 2012 6 107 53. 10 40 ez form 2012 3 52. 10 40 ez form 2012 4 51. 10 40 ez form 2012 4 50. 10 40 ez form 2012 4 49. 10 40 ez form 2012 4 48. 10 40 ez form 2012 5 47. 10 40 ez form 2012 5 46. 10 40 ez form 2012 5 45. 10 40 ez form 2012 6 44. 10 40 ez form 2012 6 108 53. 10 40 ez form 2012 3 52. 10 40 ez form 2012 4 51. 10 40 ez form 2012 4 50. 10 40 ez form 2012 4 49. 10 40 ez form 2012 4 48. 10 40 ez form 2012 5 47. 10 40 ez form 2012 5 46. 10 40 ez form 2012 5 45. 10 40 ez form 2012 6 44. 10 40 ez form 2012 6 109 53. 10 40 ez form 2012 3 52. 10 40 ez form 2012 4 51. 10 40 ez form 2012 4 50. 10 40 ez form 2012 4 49. 10 40 ez form 2012 4 48. 10 40 ez form 2012 5 47. 10 40 ez form 2012 5 46. 10 40 ez form 2012 5 45. 10 40 ez form 2012 6 44. 10 40 ez form 2012 6 110 53. 10 40 ez form 2012 3 52. 10 40 ez form 2012 4 51. 10 40 ez form 2012 4 50. 10 40 ez form 2012 4 49. 10 40 ez form 2012 4 48. 10 40 ez form 2012 5 47. 10 40 ez form 2012 5 46. 10 40 ez form 2012 5 45. 10 40 ez form 2012 6 44. 10 40 ez form 2012 6 111 53. 10 40 ez form 2012 3 52. 10 40 ez form 2012 4 51. 10 40 ez form 2012 4 50. 10 40 ez form 2012 4 49. 10 40 ez form 2012 4 48. 10 40 ez form 2012 5 47. 10 40 ez form 2012 5 46. 10 40 ez form 2012 5 45. 10 40 ez form 2012 6 44. 10 40 ez form 2012 6 112 53. 10 40 ez form 2012 3 52. 10 40 ez form 2012 4 51. 10 40 ez form 2012 4 50. 10 40 ez form 2012 4 49. 10 40 ez form 2012 4 48. 10 40 ez form 2012 5 47. 10 40 ez form 2012 5 46. 10 40 ez form 2012 5 45. 10 40 ez form 2012 6 44. 10 40 ez form 2012 6 113 53. 10 40 ez form 2012 3 52. 10 40 ez form 2012 4 51. 10 40 ez form 2012 4 50. 10 40 ez form 2012 4 49. 10 40 ez form 2012 4 48. 10 40 ez form 2012 5 47. 10 40 ez form 2012 5 46. 10 40 ez form 2012 5 45. 10 40 ez form 2012 6 44. 10 40 ez form 2012 6 114 53. 10 40 ez form 2012 3 52. 10 40 ez form 2012 4 51. 10 40 ez form 2012 4 50. 10 40 ez form 2012 4 49. 10 40 ez form 2012 4 48. 10 40 ez form 2012 5 47. 10 40 ez form 2012 5 46. 10 40 ez form 2012 5 45. 10 40 ez form 2012 6 44. 10 40 ez form 2012 6 115+ 53. 10 40 ez form 2012 3 52. 10 40 ez form 2012 4 51. 10 40 ez form 2012 4 50. 10 40 ez form 2012 4 49. 10 40 ez form 2012 4 48. 10 40 ez form 2012 5 47. 10 40 ez form 2012 5 46. 10 40 ez form 2012 5 45. 10 40 ez form 2012 6 44. 10 40 ez form 2012 6 Table II (continued) (Joint Life and Last Survivor Expectancy)  (For Use by Owners Whose Spouses Are More Than 10 Years Younger and Are the Sole Beneficiaries of Their IRAs) Ages 40 41 42 43 44 45 46 47 48 49 40 50. 10 40 ez form 2012 2 49. 10 40 ez form 2012 8 49. 10 40 ez form 2012 3 48. 10 40 ez form 2012 9 48. 10 40 ez form 2012 5 48. 10 40 ez form 2012 1 47. 10 40 ez form 2012 7 47. 10 40 ez form 2012 4 47. 10 40 ez form 2012 1 46. 10 40 ez form 2012 8 41 49. 10 40 ez form 2012 8 49. 10 40 ez form 2012 3 48. 10 40 ez form 2012 8 48. 10 40 ez form 2012 3 47. 10 40 ez form 2012 9 47. 10 40 ez form 2012 5 47. 10 40 ez form 2012 1 46. 10 40 ez form 2012 7 46. 10 40 ez form 2012 4 46. 10 40 ez form 2012 1 42 49. 10 40 ez form 2012 3 48. 10 40 ez form 2012 8 48. 10 40 ez form 2012 3 47. 10 40 ez form 2012 8 47. 10 40 ez form 2012 3 46. 10 40 ez form 2012 9 46. 10 40 ez form 2012 5 46. 10 40 ez form 2012 1 45. 10 40 ez form 2012 8 45. 10 40 ez form 2012 4 43 48. 10 40 ez form 2012 9 48. 10 40 ez form 2012 3 47. 10 40 ez form 2012 8 47. 10 40 ez form 2012 3 46. 10 40 ez form 2012 8 46. 10 40 ez form 2012 3 45. 10 40 ez form 2012 9 45. 10 40 ez form 2012 5 45. 10 40 ez form 2012 1 44. 10 40 ez form 2012 8 44 48. 10 40 ez form 2012 5 47. 10 40 ez form 2012 9 47. 10 40 ez form 2012 3 46. 10 40 ez form 2012 8 46. 10 40 ez form 2012 3 45. 10 40 ez form 2012 8 45. 10 40 ez form 2012 4 44. 10 40 ez form 2012 9 44. 10 40 ez form 2012 5 44. 10 40 ez form 2012 2 45 48. 10 40 ez form 2012 1 47. 10 40 ez form 2012 5 46. 10 40 ez form 2012 9 46. 10 40 ez form 2012 3 45. 10 40 ez form 2012 8 45. 10 40 ez form 2012 3 44. 10 40 ez form 2012 8 44. 10 40 ez form 2012 4 44. 10 40 ez form 2012 0 43. 10 40 ez form 2012 6 46 47. 10 40 ez form 2012 7 47. 10 40 ez form 2012 1 46. 10 40 ez form 2012 5 45. 10 40 ez form 2012 9 45. 10 40 ez form 2012 4 44. 10 40 ez form 2012 8 44. 10 40 ez form 2012 3 43. 10 40 ez form 2012 9 43. 10 40 ez form 2012 4 43. 10 40 ez form 2012 0 47 47. 10 40 ez form 2012 4 46. 10 40 ez form 2012 7 46. 10 40 ez form 2012 1 45. 10 40 ez form 2012 5 44. 10 40 ez form 2012 9 44. 10 40 ez form 2012 4 43. 10 40 ez form 2012 9 43. 10 40 ez form 2012 4 42. 10 40 ez form 2012 9 42. 10 40 ez form 2012 4 Appendix C. 10 40 ez form 2012 (Continued) Table II (continued) (Joint Life and Last Survivor Expectancy)  (For Use by Owners Whose Spouses Are More Than 10 Years Younger and Are the Sole Beneficiaries of Their IRAs) Ages 40 41 42 43 44 45 46 47 48 49 48 47. 10 40 ez form 2012 1 46. 10 40 ez form 2012 4 45. 10 40 ez form 2012 8 45. 10 40 ez form 2012 1 44. 10 40 ez form 2012 5 44. 10 40 ez form 2012 0 43. 10 40 ez form 2012 4 42. 10 40 ez form 2012 9 42. 10 40 ez form 2012 4 41. 10 40 ez form 2012 9 49 46. 10 40 ez form 2012 8 46. 10 40 ez form 2012 1 45. 10 40 ez form 2012 4 44. 10 40 ez form 2012 8 44. 10 40 ez form 2012 2 43. 10 40 ez form 2012 6 43. 10 40 ez form 2012 0 42. 10 40 ez form 2012 4 41. 10 40 ez form 2012 9 41. 10 40 ez form 2012 4 50 46. 10 40 ez form 2012 5 45. 10 40 ez form 2012 8 45. 10 40 ez form 2012 1 44. 10 40 ez form 2012 4 43. 10 40 ez form 2012 8 43. 10 40 ez form 2012 2 42. 10 40 ez form 2012 6 42. 10 40 ez form 2012 0 41. 10 40 ez form 2012 5 40. 10 40 ez form 2012 9 51 46. 10 40 ez form 2012 3 45. 10 40 ez form 2012 5 44. 10 40 ez form 2012 8 44. 10 40 ez form 2012 1 43. 10 40 ez form 2012 5 42. 10 40 ez form 2012 8 42. 10 40 ez form 2012 2 41. 10 40 ez form 2012 6 41. 10 40 ez form 2012 0 40. 10 40 ez form 2012 5 52 46. 10 40 ez form 2012 0 45. 10 40 ez form 2012 3 44. 10 40 ez form 2012 6 43. 10 40 ez form 2012 8 43. 10 40 ez form 2012 2 42. 10 40 ez form 2012 5 41. 10 40 ez form 2012 8 41. 10 40 ez form 2012 2 40. 10 40 ez form 2012 6 40. 10 40 ez form 2012 1 53 45. 10 40 ez form 2012 8 45. 10 40 ez form 2012 1 44. 10 40 ez form 2012 3 43. 10 40 ez form 2012 6 42. 10 40 ez form 2012 9 42. 10 40 ez form 2012 2 41. 10 40 ez form 2012 5 40. 10 40 ez form 2012 9 40. 10 40 ez form 2012 3 39. 10 40 ez form 2012 7 54 45. 10 40 ez form 2012 6 44. 10 40 ez form 2012 8 44. 10 40 ez form 2012 1 43. 10 40 ez form 2012 3 42. 10 40 ez form 2012 6 41. 10 40 ez form 2012 9 41. 10 40 ez form 2012 2 40. 10 40 ez form 2012 5 39. 10 40 ez form 2012 9 39. 10 40 ez form 2012 3 55 45. 10 40 ez form 2012 5 44. 10 40 ez form 2012 7 43. 10 40 ez form 2012 9 43. 10 40 ez form 2012 1 42. 10 40 ez form 2012 4 41. 10 40 ez form 2012 6 40. 10 40 ez form 2012 9 40. 10 40 ez form 2012 2 39. 10 40 ez form 2012 6 38. 10 40 ez form 2012 9 56 45. 10 40 ez form 2012 3 44. 10 40 ez form 2012 5 43. 10 40 ez form 2012 7 42. 10 40 ez form 2012 9 42. 10 40 ez form 2012 1 41. 10 40 ez form 2012 4 40. 10 40 ez form 2012 7 40. 10 40 ez form 2012 0 39. 10 40 ez form 2012 3 38. 10 40 ez form 2012 6 57 45. 10 40 ez form 2012 1 44. 10 40 ez form 2012 3 43. 10 40 ez form 2012 5 42. 10 40 ez form 2012 7 41. 10 40 ez form 2012 9 41. 10 40 ez form 2012 2 40. 10 40 ez form 2012 4 39. 10 40 ez form 2012 7 39. 10 40 ez form 2012 0 38. 10 40 ez form 2012 3 58 45. 10 40 ez form 2012 0 44. 10 40 ez form 2012 2 43. 10 40 ez form 2012 3 42. 10 40 ez form 2012 5 41. 10 40 ez form 2012 7 40. 10 40 ez form 2012 9 40. 10 40 ez form 2012 2 39. 10 40 ez form 2012 4 38. 10 40 ez form 2012 7 38. 10 40 ez form 2012 0 59 44. 10 40 ez form 2012 9 44. 10 40 ez form 2012 0 43. 10 40 ez form 2012 2 42. 10 40 ez form 2012 4 41. 10 40 ez form 2012 5 40. 10 40 ez form 2012 7 40. 10 40 ez form 2012 0 39. 10 40 ez form 2012 2 38. 10 40 ez form 2012 5 37. 10 40 ez form 2012 8 60 44. 10 40 ez form 2012 7 43. 10 40 ez form 2012 9 43. 10 40 ez form 2012 0 42. 10 40 ez form 2012 2 41. 10 40 ez form 2012 4 40. 10 40 ez form 2012 6 39. 10 40 ez form 2012 8 39. 10 40 ez form 2012 0 38. 10 40 ez form 2012 2 37. 10 40 ez form 2012 5 61 44. 10 40 ez form 2012 6 43. 10 40 ez form 2012 8 42. 10 40 ez form 2012 9 42. 10 40 ez form 2012 1 41. 10 40 ez form 2012 2 40. 10 40 ez form 2012 4 39. 10 40 ez form 2012 6 38. 10 40 ez form 2012 8 38. 10 40 ez form 2012 0 37. 10 40 ez form 2012 3 62 44. 10 40 ez form 2012 5 43. 10 40 ez form 2012 7 42. 10 40 ez form 2012 8 41. 10 40 ez form 2012 9 41. 10 40 ez form 2012 1 40. 10 40 ez form 2012 3 39. 10 40 ez form 2012 4 38. 10 40 ez form 2012 6 37. 10 40 ez form 2012 8 37. 10 40 ez form 2012 1 63 44. 10 40 ez form 2012 5 43. 10 40 ez form 2012 6 42. 10 40 ez form 2012 7 41. 10 40 ez form 2012 8 41. 10 40 ez form 2012 0 40. 10 40 ez form 2012 1 39. 10 40 ez form 2012 3 38. 10 40 ez form 2012 5 37. 10 40 ez form 2012 7 36. 10 40 ez form 2012 9 64 44. 10 40 ez form 2012 4 43. 10 40 ez form 2012 5 42. 10 40 ez form 2012 6 41. 10 40 ez form 2012 7 40. 10 40 ez form 2012 8 40. 10 40 ez form 2012 0 39. 10 40 ez form 2012 2 38. 10 40 ez form 2012 3 37. 10 40 ez form 2012 5 36. 10 40 ez form 2012 7 65 44. 10 40 ez form 2012 3 43. 10 40 ez form 2012 4 42. 10 40 ez form 2012 5 41. 10 40 ez form 2012 6 40. 10 40 ez form 2012 7 39. 10 40 ez form 2012 9 39. 10 40 ez form 2012 0 38. 10 40 ez form 2012 2 37. 10 40 ez form 2012 4 36. 10 40 ez form 2012 6 66 44. 10 40 ez form 2012 2 43. 10 40 ez form 2012 3 42. 10 40 ez form 2012 4 41. 10 40 ez form 2012 5 40. 10 40 ez form 2012 6 39. 10 40 ez form 2012 8 38. 10 40 ez form 2012 9 38. 10 40 ez form 2012 1 37. 10 40 ez form 2012 2 36. 10 40 ez form 2012 4 67 44. 10 40 ez form 2012 2 43. 10 40 ez form 2012 3 42. 10 40 ez form 2012 3 41. 10 40 ez form 2012 4 40. 10 40 ez form 2012 6 39. 10 40 ez form 2012 7 38. 10 40 ez form 2012 8 38. 10 40 ez form 2012 0 37. 10 40 ez form 2012 1 36. 10 40 ez form 2012 3 68 44. 10 40 ez form 2012 1 43. 10 40 ez form 2012 2 42. 10 40 ez form 2012 3 41. 10 40 ez form 2012 4 40. 10 40 ez form 2012 5 39. 10 40 ez form 2012 6 38. 10 40 ez form 2012 7 37. 10 40 ez form 2012 9 37. 10 40 ez form 2012 0 36. 10 40 ez form 2012 2 69 44. 10 40 ez form 2012 1 43. 10 40 ez form 2012 1 42. 10 40 ez form 2012 2 41. 10 40 ez form 2012 3 40. 10 40 ez form 2012 4 39. 10 40 ez form 2012 5 38. 10 40 ez form 2012 6 37. 10 40 ez form 2012 8 36. 10 40 ez form 2012 9 36. 10 40 ez form 2012 0 70 44. 10 40 ez form 2012 0 43. 10 40 ez form 2012 1 42. 10 40 ez form 2012 2 41. 10 40 ez form 2012 3 40. 10 40 ez form 2012 3 39. 10 40 ez form 2012 4 38. 10 40 ez form 2012 6 37. 10 40 ez form 2012 7 36. 10 40 ez form 2012 8 35. 10 40 ez form 2012 9 71 44. 10 40 ez form 2012 0 43. 10 40 ez form 2012 0 42. 10 40 ez form 2012 1 41. 10 40 ez form 2012 2 40. 10 40 ez form 2012 3 39. 10 40 ez form 2012 4 38. 10 40 ez form 2012 5 37. 10 40 ez form 2012 6 36. 10 40 ez form 2012 7 35. 10 40 ez form 2012 9 72 43. 10 40 ez form 2012 9 43. 10 40 ez form 2012 0 42. 10 40 ez form 2012 1 41. 10 40 ez form 2012 1 40. 10 40 ez form 2012 2 39. 10 40 ez form 2012 3 38. 10 40 ez form 2012 4 37. 10 40 ez form 2012 5 36. 10 40 ez form 2012 6 35. 10 40 ez form 2012 8 73 43. 10 40 ez form 2012 9 43. 10 40 ez form 2012 0 42. 10 40 ez form 2012 0 41. 10 40 ez form 2012 1 40. 10 40 ez form 2012 2 39. 10 40 ez form 2012 3 38. 10 40 ez form 2012 4 37. 10 40 ez form 2012 5 36. 10 40 ez form 2012 6 35. 10 40 ez form 2012 7 74 43. 10 40 ez form 2012 9 42. 10 40 ez form 2012 9 42. 10 40 ez form 2012 0 41. 10 40 ez form 2012 1 40. 10 40 ez form 2012 1 39. 10 40 ez form 2012 2 38. 10 40 ez form 2012 3 37. 10 40 ez form 2012 4 36. 10 40 ez form 2012 5 35. 10 40 ez form 2012 6 75 43. 10 40 ez form 2012 8 42. 10 40 ez form 2012 9 42. 10 40 ez form 2012 0 41. 10 40 ez form 2012 0 40. 10 40 ez form 2012 1 39. 10 40 ez form 2012 2 38. 10 40 ez form 2012 3 37. 10 40 ez form 2012 4 36. 10 40 ez form 2012 5 35. 10 40 ez form 2012 6 76 43. 10 40 ez form 2012 8 42. 10 40 ez form 2012 9 41. 10 40 ez form 2012 9 41. 10 40 ez form 2012 0 40. 10 40 ez form 2012 1 39. 10 40 ez form 2012 1 38. 10 40 ez form 2012 2 37. 10 40 ez form 2012 3 36. 10 40 ez form 2012 4 35. 10 40 ez form 2012 5 77 43. 10 40 ez form 2012 8 42. 10 40 ez form 2012 9 41. 10 40 ez form 2012 9 41. 10 40 ez form 2012 0 40. 10 40 ez form 2012 0 39. 10 40 ez form 2012 1 38. 10 40 ez form 2012 2 37. 10 40 ez form 2012 3 36. 10 40 ez form 2012 4 35. 10 40 ez form 2012 5 78 43. 10 40 ez form 2012 8 42. 10 40 ez form 2012 8 41. 10 40 ez form 2012 9 40. 10 40 ez form 2012 9 40. 10 40 ez form 2012 0 39. 10 40 ez form 2012 1 38. 10 40 ez form 2012 2 37. 10 40 ez form 2012 2 36. 10 40 ez form 2012 3 35. 10 40 ez form 2012 4 79 43. 10 40 ez form 2012 8 42. 10 40 ez form 2012 8 41. 10 40 ez form 2012 9 40. 10 40 ez form 2012 9 40. 10 40 ez form 2012 0 39. 10 40 ez form 2012 1 38. 10 40 ez form 2012 1 37. 10 40 ez form 2012 2 36. 10 40 ez form 2012 3 35. 10 40 ez form 2012 4 80 43. 10 40 ez form 2012 7 42. 10 40 ez form 2012 8 41. 10 40 ez form 2012 8 40. 10 40 ez form 2012 9 40. 10 40 ez form 2012 0 39. 10 40 ez form 2012 0 38. 10 40 ez form 2012 1 37. 10 40 ez form 2012 2 36. 10 40 ez form 2012 3 35. 10 40 ez form 2012 4 81 43. 10 40 ez form 2012 7 42. 10 40 ez form 2012 8 41. 10 40 ez form 2012 8 40. 10 40 ez form 2012 9 39. 10 40 ez form 2012 9 39. 10 40 ez form 2012 0 38. 10 40 ez form 2012 1 37. 10 40 ez form 2012 2 36. 10 40 ez form 2012 2 35. 10 40 ez form 2012 3 82 43. 10 40 ez form 2012 7 42. 10 40 ez form 2012 8 41. 10 40 ez form 2012 8 40. 10 40 ez form 2012 9 39. 10 40 ez form 2012 9 39. 10 40 ez form 2012 0 38. 10 40 ez form 2012 1 37. 10 40 ez form 2012 1 36. 10 40 ez form 2012 2 35. 10 40 ez form 2012 3 83 43. 10 40 ez form 2012 7 42. 10 40 ez form 2012 8 41. 10 40 ez form 2012 8 40. 10 40 ez form 2012 9 39. 10 40 ez form 2012 9 39. 10 40 ez form 2012 0 38. 10 40 ez form 2012 0 37. 10 40 ez form 2012 1 36. 10 40 ez form 2012 2 35. 10 40 ez form 2012 3 84 43. 10 40 ez form 2012 7 42. 10 40 ez form 2012 7 41. 10 40 ez form 2012 8 40. 10 40 ez form 2012 8 39. 10 40 ez form 2012 9 39. 10 40 ez form 2012 0 38. 10 40 ez form 2012 0 37. 10 40 ez form 2012 1 36. 10 40 ez form 2012 2 35. 10 40 ez form 2012 3 85 43. 10 40 ez form 2012 7 42. 10 40 ez form 2012 7 41. 10 40 ez form 2012 8 40. 10 40 ez form 2012 8 39. 10 40 ez form 2012 9 38. 10 40 ez form 2012 9 38. 10 40 ez form 2012 0 37. 10 40 ez form 2012 1 36. 10 40 ez form 2012 2 35. 10 40 ez form 2012 2 86 43. 10 40 ez form 2012 7 42. 10 40 ez form 2012 7 41. 10 40 ez form 2012 8 40. 10 40 ez form 2012 8 39. 10 40 ez form 2012 9 38. 10 40 ez form 2012 9 38. 10 40 ez form 2012 0 37. 10 40 ez form 2012 1 36. 10 40 ez form 2012 1 35. 10 40 ez form 2012 2 87 43. 10 40 ez form 2012 7 42. 10 40 ez form 2012 7 41. 10 40 ez form 2012 8 40. 10 40 ez form 2012 8 39. 10 40 ez form 2012 9 38. 10 40 ez form 2012 9 38. 10 40 ez form 2012 0 37. 10 40 ez form 2012 0 36. 10 40 ez form 2012 1 35. 10 40 ez form 2012 2 Appendix C. 10 40 ez form 2012 (Continued) Table II (continued) (Joint Life and Last Survivor Expectancy)  (For Use by Owners Whose Spouses Are More Than 10 Years Younger and Are the Sole Beneficiaries of Their IRAs) Ages 40 41 42 43 44 45 46 47 48 49 88 43. 10 40 ez form 2012 7 42. 10 40 ez form 2012 7 41. 10 40 ez form 2012 8 40. 10 40 ez form 2012 8 39. 10 40 ez form 2012 9 38. 10 40 ez form 2012 9 38. 10 40 ez form 2012 0 37. 10 40 ez form 2012 0 36. 10 40 ez form 2012 1 35. 10 40 ez form 2012 2 89 43. 10 40 ez form 2012 7 42. 10 40 ez form 2012 7 41. 10 40 ez form 2012 7 40. 10 40 ez form 2012 8 39. 10 40 ez form 2012 8 38. 10 40 ez form 2012 9 38. 10 40 ez form 2012 0 37. 10 40 ez form 2012 0 36. 10 40 ez form 2012 1 35. 10 40 ez form 2012 2 90 43. 10 40 ez form 2012 7 42. 10 40 ez form 2012 7 41. 10 40 ez form 2012 7 40. 10 40 ez form 2012 8 39. 10 40 ez form 2012 8 38. 10 40 ez form 2012 9 38. 10 40 ez form 2012 0 37. 10 40 ez form 2012 0 36. 10 40 ez form 2012 1 35. 10 40 ez form 2012 2 91 43. 10 40 ez form 2012 7 42. 10 40 ez form 2012 7 41. 10 40 ez form 2012 7 40. 10 40 ez form 2012 8 39. 10 40 ez form 2012 8 38. 10 40 ez form 2012 9 37. 10 40 ez form 2012 9 37. 10 40 ez form 2012 0 36. 10 40 ez form 2012 1 35. 10 40 ez form 2012 2 92 43. 10 40 ez form 2012 7 42. 10 40 ez form 2012 7 41. 10 40 ez form 2012 7 40. 10 40 ez form 2012 8 39. 10 40 ez form 2012 8 38. 10 40 ez form 2012 9 37. 10 40 ez form 2012 9 37. 10 40 ez form 2012 0 36. 10 40 ez form 2012 1 35. 10 40 ez form 2012 1 93 43. 10 40 ez form 2012 7 42. 10 40 ez form 2012 7 41. 10 40 ez form 2012 7 40. 10 40 ez form 2012 8 39. 10 40 ez form 2012 8 38. 10 40 ez form 2012 9 37. 10 40 ez form 2012 9 37. 10 40 ez form 2012 0 36. 10 40 ez form 2012 1 35. 10 40 ez form 2012 1 94 43. 10 40 ez form 2012 7 42. 10 40 ez form 2012 7 41. 10 40 ez form 2012 7 40. 10 40 ez form 2012 8 39. 10 40 ez form 2012 8 38. 10 40 ez form 2012 9 37. 10 40 ez form 2012 9 37. 10 40 ez form 2012 0 36. 10 40 ez form 2012 1 35. 10 40 ez form 2012 1 95 43. 10 40 ez form 2012 6 42. 10 40 ez form 2012 7 41. 10 40 ez form 2012 7 40. 10 40 ez form 2012 8 39. 10 40 ez form 2012 8 38. 10 40 ez form 2012 9 37. 10 40 ez form 2012 9 37. 10 40 ez form 2012 0 36. 10 40 ez form 2012 1 35. 10 40 ez form 2012 1 96 43. 10 40 ez form 2012 6 42. 10 40 ez form 2012 7 41. 10 40 ez form 2012 7 40. 10 40 ez form 2012 8 39. 10 40 ez form 2012 8 38. 10 40 ez form 2012 9 37. 10 40 ez form 2012 9 37. 10 40 ez form 2012 0 36. 10 40 ez form 2012 1 35. 10 40 ez form 2012 1 97 43. 10 40 ez form 2012 6 42. 10 40 ez form 2012 7 41. 10 40 ez form 2012 7 40. 10 40 ez form 2012 8 39. 10 40 ez form 2012 8 38. 10 40 ez form 2012 9 37. 10 40 ez form 2012 9 37. 10 40 ez form 2012 0 36. 10 40 ez form 2012 1 35. 10 40 ez form 2012 1 98 43. 10 40 ez form 2012 6 42. 10 40 ez form 2012 7 41. 10 40 ez form 2012 7 40. 10 40 ez form 2012 8 39. 10 40 ez form 2012 8 38. 10 40 ez form 2012 9 37. 10 40 ez form 2012 9 37. 10 40 ez form 2012 0 36. 10 40 ez form 2012 0 35. 10 40 ez form 2012 1 99 43. 10 40 ez form 2012 6 42. 10 40 ez form 2012 7 41. 10 40 ez form 2012 7 40. 10 40 ez form 2012 8 39. 10 40 ez form 2012 8 38. 10 40 ez form 2012 9 37. 10 40 ez form 2012 9 37. 10 40 ez form 2012 0 36. 10 40 ez form 2012 0 35. 10 40 ez form 2012 1 100 43. 10 40 ez form 2012 6 42. 10 40 ez form 2012 7 41. 10 40 ez form 2012 7 40. 10 40 ez form 2012 8 39. 10 40 ez form 2012 8 38. 10 40 ez form 2012 9 37. 10 40 ez form 2012 9 37. 10 40 ez form 2012 0 36. 10 40 ez form 2012 0 35. 10 40 ez form 2012 1 101 43. 10 40 ez form 2012 6 42. 10 40 ez form 2012 7 41. 10 40 ez form 2012 7 40. 10 40 ez form 2012 8 39. 10 40 ez form 2012 8 38. 10 40 ez form 2012 9 37. 10 40 ez form 2012 9 37. 10 40 ez form 2012 0 36. 10 40 ez form 2012 0 35. 10 40 ez form 2012 1 102 43. 10 40 ez form 2012 6 42. 10 40 ez form 2012 7 41. 10 40 ez form 2012 7 40. 10 40 ez form 2012 8 39. 10 40 ez form 2012 8 38. 10 40 ez form 2012 9 37. 10 40 ez form 2012 9 37. 10 40 ez form 2012 0 36. 10 40 ez form 2012 0 35. 10 40 ez form 2012 1 103 43. 10 40 ez form 2012 6 42. 10 40 ez form 2012 7 41. 10 40 ez form 2012 7 40. 10 40 ez form 2012 8 39. 10 40 ez form 2012 8 38. 10 40 ez form 2012 9 37. 10 40 ez form 2012 9 37. 10 40 ez form 2012 0 36. 10 40 ez form 2012 0 35. 10 40 ez form 2012 1 104 43. 10 40 ez form 2012 6 42. 10 40 ez form 2012 7 41. 10 40 ez form 2012 7 40. 10 40 ez form 2012 8 39. 10 40 ez form 2012 8 38. 10 40 ez form 2012 8 37. 10 40 ez form 2012 9 37. 10 40 ez form 2012 0 36. 10 40 ez form 2012 0 35. 10 40 ez form 2012 1 105 43. 10 40 ez form 2012 6 42. 10 40 ez form 2012 7 41. 10 40 ez form 2012 7 40. 10 40 ez form 2012 8 39. 10 40 ez form 2012 8 38. 10 40 ez form 2012 8 37. 10 40 ez form 2012 9 37. 10 40 ez form 2012 0 36. 10 40 ez form 2012 0 35. 10 40 ez form 2012 1 106 43. 10 40 ez form 2012 6 42. 10 40 ez form 2012 7 41. 10 40 ez form 2012 7 40. 10 40 ez form 2012 8 39. 10 40 ez form 2012 8 38. 10 40 ez form 2012 8 37. 10 40 ez form 2012 9 37. 10 40 ez form 2012 0 36. 10 40 ez form 2012 0 35. 10 40 ez form 2012 1 107 43. 10 40 ez form 2012 6 42. 10 40 ez form 2012 7 41. 10 40 ez form 2012 7 40. 10 40 ez form 2012 8 39. 10 40 ez form 2012 8 38. 10 40 ez form 2012 8 37. 10 40 ez form 2012 9 37. 10 40 ez form 2012 0 36. 10 40 ez form 2012 0 35. 10 40 ez form 2012 1 108 43. 10 40 ez form 2012 6 42. 10 40 ez form 2012 7 41. 10 40 ez form 2012 7 40. 10 40 ez form 2012 8 39. 10 40 ez form 2012 8 38. 10 40 ez form 2012 8 37. 10 40 ez form 2012 9 37. 10 40 ez form 2012 0 36. 10 40 ez form 2012 0 35. 10 40 ez form 2012 1 109 43. 10 40 ez form 2012 6 42. 10 40 ez form 2012 7 41. 10 40 ez form 2012 7 40. 10 40 ez form 2012 7 39. 10 40 ez form 2012 8 38. 10 40 ez form 2012 8 37. 10 40 ez form 2012 9 37. 10 40 ez form 2012 0 36. 10 40 ez form 2012 0 35. 10 40 ez form 2012 1 110 43. 10 40 ez form 2012 6 42. 10 40 ez form 2012 7 41. 10 40 ez form 2012 7 40. 10 40 ez form 2012 7 39. 10 40 ez form 2012 8 38. 10 40 ez form 2012 8 37. 10 40 ez form 2012 9 37. 10 40 ez form 2012 0 36. 10 40 ez form 2012 0 35. 10 40 ez form 2012 1 111 43. 10 40 ez form 2012 6 42. 10 40 ez form 2012 7 41. 10 40 ez form 2012 7 40. 10 40 ez form 2012 7 39. 10 40 ez form 2012 8 38. 10 40 ez form 2012 8 37. 10 40 ez form 2012 9 37. 10 40 ez form 2012 0 36. 10 40 ez form 2012 0 35. 10 40 ez form 2012 1 112 43. 10 40 ez form 2012 6 42. 10 40 ez form 2012 7 41. 10 40 ez form 2012 7 40. 10 40 ez form 2012 7 39. 10 40 ez form 2012 8 38. 10 40 ez form 2012 8 37. 10 40 ez form 2012 9 37. 10 40 ez form 2012 0 36. 10 40 ez form 2012 0 35. 10 40 ez form 2012 1 113 43. 10 40 ez form 2012 6 42. 10 40 ez form 2012 7 41. 10 40 ez form 2012 7 40. 10 40 ez form 2012 7 39. 10 40 ez form 2012 8 38. 10 40 ez form 2012 8 37. 10 40 ez form 2012 9 37. 10 40 ez form 2012 0 36. 10 40 ez form 2012 0 35. 10 40 ez form 2012 1 114 43. 10 40 ez form 2012 6 42. 10 40 ez form 2012 7 41. 10 40 ez form 2012 7 40. 10 40 ez form 2012 7 39. 10 40 ez form 2012 8 38. 10 40 ez form 2012 8 37. 10 40 ez form 2012 9 37. 10 40 ez form 2012 0 36. 10 40 ez form 2012 0 35. 10 40 ez form 2012 1 115+ 43. 10 40 ez form 2012 6 42. 10 40 ez form 2012 7 41. 10 40 ez form 2012 7 40. 10 40 ez form 2012 7 39. 10 40 ez form 2012 8 38. 10 40 ez form 2012 8 37. 10 40 ez form 2012 9 37. 10 40 ez form 2012 0 36. 10 40 ez form 2012 0 35. 10 40 ez form 2012 1 Table II (continued) (Joint Life and Last Survivor Expectancy)  (For Use by Owners Whose Spouses Are More Than 10 Years Younger and Are the Sole Beneficiaries of Their IRAs) Ages 50 51 52 53 54 55 56 57 58 59 50 40. 10 40 ez form 2012 4 40. 10 40 ez form 2012 0 39. 10 40 ez form 2012 5 39. 10 40 ez form 2012 1 38. 10 40 ez form 2012 7 38. 10 40 ez form 2012 3 38. 10 40 ez form 2012 0 37. 10 40 ez form 2012 6 37. 10 40 ez form 2012 3 37. 10 40 ez form 2012 1 51 40. 10 40 ez form 2012 0 39. 10 40 ez form 2012 5 39. 10 40 ez form 2012 0 38. 10 40 ez form 2012 5 38. 10 40 ez form 2012 1 37. 10 40 ez form 2012 7 37. 10 40 ez form 2012 4 37. 10 40 ez form 2012 0 36. 10 40 ez form 2012 7 36. 10 40 ez form 2012 4 52 39. 10 40 ez form 2012 5 39. 10 40 ez form 2012 0 38. 10 40 ez form 2012 5 38. 10 40 ez form 2012 0 37. 10 40 ez form 2012 6 37. 10 40 ez form 2012 2 36. 10 40 ez form 2012 8 36. 10 40 ez form 2012 4 36. 10 40 ez form 2012 0 35. 10 40 ez form 2012 7 53 39. 10 40 ez form 2012 1 38. 10 40 ez form 2012 5 38. 10 40 ez form 2012 0 37. 10 40 ez form 2012 5 37. 10 40 ez form 2012 1 36. 10 40 ez form 2012 6 36. 10 40 ez form 2012 2 35. 10 40 ez form 2012 8 35. 10 40 ez form 2012 4 35. 10 40 ez form 2012 1 54 38. 10 40 ez form 2012 7 38. 10 40 ez form 2012 1 37. 10 40 ez form 2012 6 37. 10 40 ez form 2012 1 36. 10 40 ez form 2012 6 36. 10 40 ez form 2012 1 35. 10 40 ez form 2012 7 35. 10 40 ez form 2012 2 34. 10 40 ez form 2012 8 34. 10 40 ez form 2012 5 55 38. 10 40 ez form 2012 3 37. 10 40 ez form 2012 7 37. 10 40 ez form 2012 2 36. 10 40 ez form 2012 6 36. 10 40 ez form 2012 1 35. 10 40 ez form 2012 6 35. 10 40 ez form 2012 1 34. 10 40 ez form 2012 7 34. 10 40 ez form 2012 3 33. 10 40 ez form 2012 9 56 38. 10 40 ez form 2012 0 37. 10 40 ez form 2012 4 36. 10 40 ez form 2012 8 36. 10 40 ez form 2012 2 35. 10 40 ez form 2012 7 35. 10 40 ez form 2012 1 34. 10 40 ez form 2012 7 34. 10 40 ez form 2012 2 33. 10 40 ez form 2012 7 33. 10 40 ez form 2012 3 Appendix C. 10 40 ez form 2012 (Continued) Table II (continued) (Joint Life and Last Survivor Expectancy)  (For Use by Owners Whose Spouses Are More Than 10 Years Younger and Are the Sole Beneficiaries of Their IRAs) Ages 50 51 52 53 54 55 56 57 58 59 57 37. 10 40 ez form 2012 6 37. 10 40 ez form 2012 0 36. 10 40 ez form 2012 4 35. 10 40 ez form 2012 8 35. 10 40 ez form 2012 2 34. 10 40 ez form 2012 7 34. 10 40 ez form 2012 2 33. 10 40 ez form 2012 7 33. 10 40 ez form 2012 2 32. 10 40 ez form 2012 8 58 37. 10 40 ez form 2012 3 36. 10 40 ez form 2012 7 36. 10 40 ez form 2012 0 35. 10 40 ez form 2012 4 34. 10 40 ez form 2012 8 34. 10 40 ez form 2012 3 33. 10 40 ez form 2012 7 33. 10 40 ez form 2012 2 32. 10 40 ez form 2012 8 32. 10 40 ez form 2012 3 59 37. 10 40 ez form 2012 1 36. 10 40 ez form 2012 4 35. 10 40 ez form 2012 7 35. 10 40 ez form 2012 1 34. 10 40 ez form 2012 5 33. 10 40 ez form 2012 9 33. 10 40 ez form 2012 3 32. 10 40 ez form 2012 8 32. 10 40 ez form 2012 3 31. 10 40 ez form 2012 8 60 36. 10 40 ez form 2012 8 36. 10 40 ez form 2012 1 35. 10 40 ez form 2012 4 34. 10 40 ez form 2012 8 34. 10 40 ez form 2012 1 33. 10 40 ez form 2012 5 32. 10 40 ez form 2012 9 32. 10 40 ez form 2012 4 31. 10 40 ez form 2012 9 31. 10 40 ez form 2012 3 61 36. 10 40 ez form 2012 6 35. 10 40 ez form 2012 8 35. 10 40 ez form 2012 1 34. 10 40 ez form 2012 5 33. 10 40 ez form 2012 8 33. 10 40 ez form 2012 2 32. 10 40 ez form 2012 6 32. 10 40 ez form 2012 0 31. 10 40 ez form 2012 4 30. 10 40 ez form 2012 9 62 36. 10 40 ez form 2012 3 35. 10 40 ez form 2012 6 34. 10 40 ez form 2012 9 34. 10 40 ez form 2012 2 33. 10 40 ez form 2012 5 32. 10 40 ez form 2012 9 32. 10 40 ez form 2012 2 31. 10 40 ez form 2012 6 31. 10 40 ez form 2012 1 30. 10 40 ez form 2012 5 63 36. 10 40 ez form 2012 1 35. 10 40 ez form 2012 4 34. 10 40 ez form 2012 6 33. 10 40 ez form 2012 9 33. 10 40 ez form 2012 2 32. 10 40 ez form 2012 6 31. 10 40 ez form 2012 9 31. 10 40 ez form 2012 3 30. 10 40 ez form 2012 7 30. 10 40 ez form 2012 1 64 35. 10 40 ez form 2012 9 35. 10 40 ez form 2012 2 34. 10 40 ez form 2012 4 33. 10 40 ez form 2012 7 33. 10 40 ez form 2012 0 32. 10 40 ez form 2012 3 31. 10 40 ez form 2012 6 31. 10 40 ez form 2012 0 30. 10 40 ez form 2012 4 29. 10 40 ez form 2012 8 65 35. 10 40 ez form 2012 8 35. 10 40 ez form 2012 0 34. 10 40 ez form 2012 2 33. 10 40 ez form 2012 5 32. 10 40 ez form 2012 7 32. 10 40 ez form 2012 0 31. 10 40 ez form 2012 4 30. 10 40 ez form 2012 7 30. 10 40 ez form 2012 0 29. 10 40 ez form 2012 4 66 35. 10 40 ez form 2012 6 34. 10 40 ez form 2012 8 34. 10 40 ez form 2012 0 33. 10 40 ez form 2012 3 32. 10 40 ez form 2012 5 31. 10 40 ez form 2012 8 31. 10 40 ez form 2012 1 30. 10 40 ez form 2012 4 29. 10 40 ez form 2012 8 29. 10 40 ez form 2012 1 67 35. 10 40 ez form 2012 5 34. 10 40 ez form 2012 7 33. 10 40 ez form 2012 9 33. 10 40 ez form 2012 1 32. 10 40 ez form 2012 3 31. 10 40 ez form 2012 6 30. 10 40 ez form 2012 9 30. 10 40 ez form 2012 2 29. 10 40 ez form 2012 5 28. 10 40 ez form 2012 8 68 35. 10 40 ez form 2012 3 34. 10 40 ez form 2012 5 33. 10 40 ez form 2012 7 32. 10 40 ez form 2012 9 32. 10 40 ez form 2012 1 31. 10 40 ez form 2012 4 30. 10 40 ez form 2012 7 29. 10 40 ez form 2012 9 29. 10 40 ez form 2012 2 28. 10 40 ez form 2012 6 69 35. 10 40 ez form 2012 2 34. 10 40 ez form 2012 4 33. 10 40 ez form 2012 6 32. 10 40 ez form 2012 8 32. 10 40 ez form 2012 0 31. 10 40 ez form 2012 2 30. 10 40 ez form 2012 5 29. 10 40 ez form 2012 7 29. 10 40 ez form 2012 0 28. 10 40 ez form 2012 3 70 35. 10 40 ez form 2012 1 34. 10 40 ez form 2012 3 33. 10 40 ez form 2012 4 32. 10 40 ez form 2012 6 31. 10 40 ez form 2012 8 31. 10 40 ez form 2012 1 30. 10 40 ez form 2012 3 29. 10 40 ez form 2012 5 28. 10 40 ez form 2012 8 28. 10 40 ez form 2012 1 71 35. 10 40 ez form 2012 0 34. 10 40 ez form 2012 2 33. 10 40 ez form 2012 3 32. 10 40 ez form 2012 5 31. 10 40 ez form 2012 7 30. 10 40 ez form 2012 9 30. 10 40 ez form 2012 1 29. 10 40 ez form 2012 4 28. 10 40 ez form 2012 6 27. 10 40 ez form 2012 9 72 34. 10 40 ez form 2012 9 34. 10 40 ez form 2012 1 33. 10 40 ez form 2012 2 32. 10 40 ez form 2012 4 31. 10 40 ez form 2012 6 30. 10 40 ez form 2012 8 30. 10 40 ez form 2012 0 29. 10 40 ez form 2012 2 28. 10 40 ez form 2012 4 27. 10 40 ez form 2012 7 73 34. 10 40 ez form 2012 8 34. 10 40 ez form 2012 0 33. 10 40 ez form 2012 1 32. 10 40 ez form 2012 3 31. 10 40 ez form 2012 5 30. 10 40 ez form 2012 6 29. 10 40 ez form 2012 8 29. 10 40 ez form 2012 1 28. 10 40 ez form 2012 3 27. 10 40 ez form 2012 5 74 34. 10 40 ez form 2012 8 33. 10 40 ez form 2012 9 33. 10 40 ez form 2012 0 32. 10 40 ez form 2012 2 31. 10 40 ez form 2012 4 30. 10 40 ez form 2012 5 29. 10 40 ez form 2012 7 28. 10 40 ez form 2012 9 28. 10 40 ez form 2012 1 27. 10 40 ez form 2012 4 75 34. 10 40 ez form 2012 7 33. 10 40 ez form 2012 8 33. 10 40 ez form 2012 0 32. 10 40 ez form 2012 1 31. 10 40 ez form 2012 3 30. 10 40 ez form 2012 4 29. 10 40 ez form 2012 6 28. 10 40 ez form 2012 8 28. 10 40 ez form 2012 0 27. 10 40 ez form 2012 2 76 34. 10 40 ez form 2012 6 33. 10 40 ez form 2012 8 32. 10 40 ez form 2012 9 32. 10 40 ez form 2012 0 31. 10 40 ez form 2012 2 30. 10 40 ez form 2012 3 29. 10 40 ez form 2012 5 28. 10 40 ez form 2012 7 27. 10 40 ez form 2012 9 27. 10 40 ez form 2012 1 77 34. 10 40 ez form 2012 6 33. 10 40 ez form 2012 7 32. 10 40 ez form 2012 8 32. 10 40 ez form 2012 0 31. 10 40 ez form 2012 1 30. 10 40 ez form 2012 3 29. 10 40 ez form 2012 4 28. 10 40 ez form 2012 6 27. 10 40 ez form 2012 8 27. 10 40 ez form 2012 0 78 34. 10 40 ez form 2012 5 33. 10 40 ez form 2012 6 32. 10 40 ez form 2012 8 31. 10 40 ez form 2012 9 31. 10 40 ez form 2012 0 30. 10 40 ez form 2012 2 29. 10 40 ez form 2012 3 28. 10 40 ez form 2012 5 27. 10 40 ez form 2012 7 26. 10 40 ez form 2012 9 79 34. 10 40 ez form 2012 5 33. 10 40 ez form 2012 6 32. 10 40 ez form 2012 7 31. 10 40 ez form 2012 8 31. 10 40 ez form 2012 0 30. 10 40 ez form 2012 1 29. 10 40 ez form 2012 3 28. 10 40 ez form 2012 4 27. 10 40 ez form 2012 6 26. 10 40 ez form 2012 8 80 34. 10 40 ez form 2012 5 33. 10 40 ez form 2012 6 32. 10 40 ez form 2012 7 31. 10 40 ez form 2012 8 30. 10 40 ez form 2012 9 30. 10 40 ez form 2012 1 29. 10 40 ez form 2012 2 28. 10 40 ez form 2012 4 27. 10 40 ez form 2012 5 26. 10 40 ez form 2012 7 81 34. 10 40 ez form 2012 4 33. 10 40 ez form 2012 5 32. 10 40 ez form 2012 6 31. 10 40 ez form 2012 8 30. 10 40 ez form 2012 9 30. 10 40 ez form 2012 0 29. 10 40 ez form 2012 2 28. 10 40 ez form 2012 3 27. 10 40 ez form 2012 5 26. 10 40 ez form 2012 6 82 34. 10 40 ez form 2012 4 33. 10 40 ez form 2012 5 32. 10 40 ez form 2012 6 31. 10 40 ez form 2012 7 30. 10 40 ez form 2012 8 30. 10 40 ez form 2012 0 29. 10 40 ez form 2012 1 28. 10 40 ez form 2012 3 27. 10 40 ez form 2012 4 26. 10 40 ez form 2012 6 83 34. 10 40 ez form 2012 4 33. 10 40 ez form 2012 5 32. 10 40 ez form 2012 6 31. 10 40 ez form 2012 7 30. 10 40 ez form 2012 8 29. 10 40 ez form 2012 9 29. 10 40 ez form 2012 1 28. 10 40 ez form 2012 2 27. 10 40 ez form 2012 4 26. 10 40 ez form 2012 5 84 34. 10 40 ez form 2012 3 33. 10 40 ez form 2012 4 32. 10 40 ez form 2012 5 31. 10 40 ez form 2012 7 30. 10 40 ez form 2012 8 29. 10 40 ez form 2012 9 29. 10 40 ez form 2012 0 28. 10 40 ez form 2012 2 27. 10 40 ez form 2012 3 26. 10 40 ez form 2012 5 85 34. 10 40 ez form 2012 3 33. 10 40 ez form 2012 4 32. 10 40 ez form 2012 5 31. 10 40 ez form 2012 6 30. 10 40 ez form 2012 7 29. 10 40 ez form 2012 9 29. 10 40 ez form 2012 0 28. 10 40 ez form 2012 1 27. 10 40 ez form 2012 3 26. 10 40 ez form 2012 4 86 34. 10 40 ez form 2012 3 33. 10 40 ez form 2012 4 32. 10 40 ez form 2012 5 31. 10 40 ez form 2012 6 30. 10 40 ez form 2012 7 29. 10 40 ez form 2012 8 29. 10 40 ez form 2012 0 28. 10 40 ez form 2012 1 27. 10 40 ez form 2012 2 26. 10 40 ez form 2012 4 87 34. 10 40 ez form 2012 3 33. 10 40 ez form 2012 4 32. 10 40 ez form 2012 5 31. 10 40 ez form 2012 6 30. 10 40 ez form 2012 7 29. 10 40 ez form 2012 8 28. 10 40 ez form 2012 9 28. 10 40 ez form 2012 1 27. 10 40 ez form 2012 2 26. 10 40 ez form 2012 4 88 34. 10 40 ez form 2012 3 33. 10 40 ez form 2012 4 32. 10 40 ez form 2012 5 31. 10 40 ez form 2012 6 30. 10 40 ez form 2012 7 29. 10 40 ez form 2012 8 28. 10 40 ez form 2012 9 28. 10 40 ez form 2012 0 27. 10 40 ez form 2012 2 26. 10 40 ez form 2012 3 89 34. 10 40 ez form 2012 3 33. 10 40 ez form 2012 3 32. 10 40 ez form 2012 4 31. 10 40 ez form 2012 5 30. 10 40 ez form 2012 7 29. 10 40 ez form 2012 8 28. 10 40 ez form 2012 9 28. 10 40 ez form 2012 0 27. 10 40 ez form 2012 2 26. 10 40 ez form 2012 3 90 34. 10 40 ez form 2012 2 33. 10 40 ez form 2012 3 32. 10 40 ez form 2012 4 31. 10 40 ez form 2012 5 30. 10 40 ez form 2012 6 29. 10 40 ez form 2012 8 28. 10 40 ez form 2012 9 28. 10 40 ez form 2012 0 27. 10 40 ez form 2012 1 26. 10 40 ez form 2012 3 91 34. 10 40 ez form 2012 2 33. 10 40 ez form 2012 3 32. 10 40 ez form 2012 4 31. 10 40 ez form 2012 5 30. 10 40 ez form 2012 6 29. 10 40 ez form 2012 7 28. 10 40 ez form 2012 9 28. 10 40 ez form 2012 0 27. 10 40 ez form 2012 1 26. 10 40 ez form 2012 3 92 34. 10 40 ez form 2012 2 33. 10 40 ez form 2012 3 32. 10 40 ez form 2012 4 31. 10 40 ez form 2012 5 30. 10 40 ez form 2012 6 29. 10 40 ez form 2012 7 28. 10 40 ez form 2012 8 28. 10 40 ez form 2012 0 27. 10 40 ez form 2012 1 26. 10 40 ez form 2012 2 93 34. 10 40 ez form 2012 2 33. 10 40 ez form 2012 3 32. 10 40 ez form 2012 4 31. 10 40 ez form 2012 5 30. 10 40 ez form 2012 6 29. 10 40 ez form 2012 7 28. 10 40 ez form 2012 8 28. 10 40 ez form 2012 0 27. 10 40 ez form 2012 1 26. 10 40 ez form 2012 2 94 34. 10 40 ez form 2012 2 33. 10 40 ez form 2012 3 32. 10 40 ez form 2012 4 31. 10 40 ez form 2012 5 30. 10 40 ez form 2012 6 29. 10 40 ez form 2012 7 28. 10 40 ez form 2012 8 27. 10 40 ez form 2012 9 27. 10 40 ez form 2012 1 26. 10 40 ez form 2012 2 95 34. 10 40 ez form 2012 2 33. 10 40 ez form 2012 3 32. 10 40 ez form 2012 4 31. 10 40 ez form 2012 5 30. 10 40 ez form 2012 6 29. 10 40 ez form 2012 7 28. 10 40 ez form 2012 8 27. 10 40 ez form 2012 9 27. 10 40 ez form 2012 1 26. 10 40 ez form 2012 2 96 34. 10 40 ez form 2012 2 33. 10 40 ez form 2012 3 32. 10 40 ez form 2012 4 31. 10 40 ez form 2012 5 30. 10 40 ez form 2012 6 29. 10 40 ez form 2012 7 28. 10 40 ez form 2012 8 27. 10 40 ez form 2012 9 27. 10 40 ez form 2012 0 26. 10 40 ez form 2012 2 Appendix C. 10 40 ez form 2012 (Continued) Table II (continued) (Joint Life and Last Survivor Expectancy)  (For Use by Owners Whose Spouses Are More Than 10 Years Younger and Are the Sole Beneficiaries of Their IRAs) Ages 50 51 52 53 54 55 56 57 58 59 97 34. 10 40 ez form 2012 2 33. 10 40 ez form 2012 3 32. 10 40 ez form 2012 4 31. 10 40 ez form 2012 5 30. 10 40 ez form 2012 6 29. 10 40 ez form 2012 7 28. 10 40 ez form 2012 8 27. 10 40 ez form 2012 9 27. 10 40 ez form 2012 0 26. 10 40 ez form 2012 2 98 34. 10 40 ez form 2012 2 33. 10 40 ez form 2012 3 32. 10 40 ez form 2012 4 31. 10 40 ez form 2012 5 30. 10 40 ez form 2012 6 29. 10 40 ez form 2012 7 28. 10 40 ez form 2012 8 27. 10 40 ez form 2012 9 27. 10 40 ez form 2012 0 26. 10 40 ez form 2012 2 99 34. 10 40 ez form 2012 2 33. 10 40 ez form 2012 3 32. 10 40 ez form 2012 4 31. 10 40 ez form 2012 5 30. 10 40 ez form 2012 6 29. 10 40 ez form 2012 7 28. 10 40 ez form 2012 8 27. 10 40 ez form 2012 9 27. 10 40 ez form 2012 0 26. 10 40 ez form 2012 2 100 34. 10 40 ez form 2012 2 33. 10 40 ez form 2012 3 32. 10 40 ez form 2012 4 31. 10 40 ez form 2012 5 30. 10 40 ez form 2012 6 29. 10 40 ez form 2012 7 28. 10 40 ez form 2012 8 27. 10 40 ez form 2012 9 27. 10 40 ez form 2012 0 26. 10 40 ez form 2012 1 101 34. 10 40 ez form 2012 2 33. 10 40 ez form 2012 3 32. 10 40 ez form 2012 4 31. 10 40 ez form 2012 5 30. 10 40 ez form 2012 6 29. 10 40 ez form 2012 7 28. 10 40 ez form 2012 8 27. 10 40 ez form 2012 9 27. 10 40 ez form 2012 0 26. 10 40 ez form 2012 1 102 34. 10 40 ez form 2012 2 33. 10 40 ez form 2012 3 32. 10 40 ez form 2012 4 31. 10 40 ez form 2012 4 30. 10 40 ez form 2012 5 29. 10 40 ez form 2012 7 28. 10 40 ez form 2012 8 27. 10 40 ez form 2012 9 27. 10 40 ez form 2012 0 26. 10 40 ez form 2012 1 103 34. 10 40 ez form 2012 2 33. 10 40 ez form 2012 3 32. 10 40 ez form 2012 4 31. 10 40 ez form 2012 4 30. 10 40 ez form 2012 5 29. 10 40 ez form 2012 7 28. 10 40 ez form 2012 8 27. 10 40 ez form 2012 9 27. 10 40 ez form 2012 0 26. 10 40 ez form 2012 1 104 34. 10 40 ez form 2012 2 33. 10 40 ez form 2012 3 32. 10 40 ez form 2012 4 31. 10 40 ez form 2012 4 30. 10 40 ez form 2012 5 29. 10 40 ez form 2012 6 28. 10 40 ez form 2012 8 27. 10 40 ez form 2012 9 27. 10 40 ez form 2012 0 26. 10 40 ez form 2012 1 105 34. 10 40 ez form 2012 2 33. 10 40 ez form 2012 3 32. 10 40 ez form 2012 3 31. 10 40 ez form 2012 4 30. 10 40 ez form 2012 5 29. 10 40 ez form 2012 6 28. 10 40 ez form 2012 8 27. 10 40 ez form 2012 9 27. 10 40 ez form 2012 0 26. 10 40 ez form 2012 1 106 34. 10 40 ez form 2012 2 33. 10 40 ez form 2012 3 32. 10 40 ez form 2012 3 31. 10 40 ez form 2012 4 30. 10 40 ez form 2012 5 29. 10 40 ez form 2012 6 28. 10 40 ez form 2012 8 27. 10 40 ez form 2012 9 27. 10 40 ez form 2012 0 26. 10 40 ez form 2012 1 107 34. 10 40 ez form 2012 2 33. 10 40 ez form 2012 3 32. 10 40 ez form 2012 3 31. 10 40 ez form 2012 4 30. 10 40 ez form 2012 5 29. 10 40 ez form 2012 6 28. 10 40 ez form 2012 8 27. 10 40 ez form 2012 9 27. 10 40 ez form 2012 0 26. 10 40 ez form 2012 1 108 34. 10 40 ez form 2012 2 33. 10 40 ez form 2012 3 32. 10 40 ez form 2012 3 31. 10 40 ez form 2012 4 30. 10 40 ez form 2012 5 29. 10 40 ez form 2012 6 28. 10 40 ez form 2012 8 27. 10 40 ez form 2012 9 27. 10 40 ez form 2012 0 26. 10 40 ez form 2012 1 109 34. 10 40 ez form 2012 2 33. 10 40 ez form 2012 3 32. 10 40 ez form 2012 3 31. 10 40 ez form 2012 4 30. 10 40 ez form 2012 5 29. 10 40 ez form 2012 6 28. 10 40 ez form 2012 7 27. 10 40 ez form 2012 9 27. 10 40 ez form 2012 0 26. 10 40 ez form 2012 1 110 34. 10 40 ez form 2012 2 33. 10 40 ez form 2012 3 32. 10 40 ez form 2012 3 31. 10 40 ez form 2012 4 30. 10 40 ez form 2012 5 29. 10 40 ez form 2012 6 28. 10 40 ez form 2012 7 27. 10 40 ez form 2012 9 27. 10 40 ez form 2012 0 26. 10 40 ez form 2012 1 111 34. 10 40 ez form 2012 2 33. 10 40 ez form 2012 3 32. 10 40 ez form 2012 3 31. 10 40 ez form 2012 4 30. 10 40 ez form 2012 5 29. 10 40 ez form 2012 6 28. 10 40 ez form 2012 7 27. 10 40 ez form 2012 9 27. 10 40 ez form 2012 0 26. 10 40 ez form 2012 1 112 34. 10 40 ez form 2012 2 33. 10 40 ez form 2012 3 32. 10 40 ez form 2012 3 31. 10 40 ez form 2012 4 30. 10 40 ez form 2012 5 29. 10 40 ez form 2012 6 28. 10 40 ez form 2012 7 27. 10 40 ez form 2012 9 27. 10 40 ez form 2012 0 26. 10 40 ez form 2012 1 113 34. 10 40 ez form 2012 2 33. 10 40 ez form 2012 3 32. 10 40 ez form 2012 3 31. 10 40 ez form 2012 4 30. 10 40 ez form 2012 5 29. 10 40 ez form 2012 6 28. 10 40 ez form 2012 7 27. 10 40 ez form 2012 9 27. 10 40 ez form 2012 0 26. 10 40 ez form 2012 1 114 34. 10 40 ez form 2012 2 33. 10 40 ez form 2012 3 32. 10 40 ez form 2012 3 31. 10 40 ez form 2012 4 30. 10 40 ez form 2012 5 29. 10 40 ez form 2012 6 28. 10 40 ez form 2012 7 27. 10 40 ez form 2012 9 27. 10 40 ez form 2012 0 26. 10 40 ez form 2012 1 115+ 34. 10 40 ez form 2012 2 33. 10 40 ez form 2012 3 32. 10 40 ez form 2012 3 31. 10 40 ez form 2012 4 30. 10 40 ez form 2012 5 29. 10 40 ez form 2012 6 28. 10 40 ez form 2012 7 27. 10 40 ez form 2012 9 27. 10 40 ez form 2012 0 26. 10 40 ez form 2012 1 Table II (continued) (Joint Life and Last Survivor Expectancy) (For Use by Owners Whose Spouses Are More Than 10 Years Younger and Are the Sole Beneficiaries of Their IRAs) Ages 60 61 62 63 64 65 66 67 68 69 60 30. 10 40 ez form 2012 9 30. 10 40 ez form 2012 4 30. 10 40 ez form 2012 0 29. 10 40 ez form 2012 6 29. 10 40 ez form 2012 2 28. 10 40 ez form 2012 8 28. 10 40 ez form 2012 5 28. 10 40 ez form 2012 2 27. 10 40 ez form 2012 9 27. 10 40 ez form 2012 6 61 30. 10 40 ez form 2012 4 29. 10 40 ez form 2012 9 29. 10 40 ez form 2012 5 29. 10 40 ez form 2012 0 28. 10 40 ez form 2012 6 28. 10 40 ez form 2012 3 27. 10 40 ez form 2012 9 27. 10 40 ez form 2012 6 27. 10 40 ez form 2012 3 27. 10 40 ez form 2012 0 62 30. 10 40 ez form 2012 0 29. 10 40 ez form 2012 5 29. 10 40 ez form 2012 0 28. 10 40 ez form 2012 5 28. 10 40 ez form 2012 1 27. 10 40 ez form 2012 7 27. 10 40 ez form 2012 3 27. 10 40 ez form 2012 0 26. 10 40 ez form 2012 7 26. 10 40 ez form 2012 4 63 29. 10 40 ez form 2012 6 29. 10 40 ez form 2012 0 28. 10 40 ez form 2012 5 28. 10 40 ez form 2012 1 27. 10 40 ez form 2012 6 27. 10 40 ez form 2012 2 26. 10 40 ez form 2012 8 26. 10 40 ez form 2012 4 26. 10 40 ez form 2012 1 25. 10 40 ez form 2012 7 64 29. 10 40 ez form 2012 2 28. 10 40 ez form 2012 6 28. 10 40 ez form 2012 1 27. 10 40 ez form 2012 6 27. 10 40 ez form 2012 1 26. 10 40 ez form 2012 7 26. 10 40 ez form 2012 3 25. 10 40 ez form 2012 9 25. 10 40 ez form 2012 5 25. 10 40 ez form 2012 2 65 28. 10 40 ez form 2012 8 28. 10 40 ez form 2012 3 27. 10 40 ez form 2012 7 27. 10 40 ez form 2012 2 26. 10 40 ez form 2012 7 26. 10 40 ez form 2012 2 25. 10 40 ez form 2012 8 25. 10 40 ez form 2012 4 25. 10 40 ez form 2012 0 24. 10 40 ez form 2012 6 66 28. 10 40 ez form 2012 5 27. 10 40 ez form 2012 9 27. 10 40 ez form 2012 3 26. 10 40 ez form 2012 8 26. 10 40 ez form 2012 3 25. 10 40 ez form 2012 8 25. 10 40 ez form 2012 3 24. 10 40 ez form 2012 9 24. 10 40 ez form 2012 5 24. 10 40 ez form 2012 1 67 28. 10 40 ez form 2012 2 27. 10 40 ez form 2012 6 27. 10 40 ez form 2012 0 26. 10 40 ez form 2012 4 25. 10 40 ez form 2012 9 25. 10 40 ez form 2012 4 24. 10 40 ez form 2012 9 24. 10 40 ez form 2012 4 24. 10 40 ez form 2012 0 23. 10 40 ez form 2012 6 68 27. 10 40 ez form 2012 9 27. 10 40 ez form 2012 3 26. 10 40 ez form 2012 7 26. 10 40 ez form 2012 1 25. 10 40 ez form 2012 5 25. 10 40 ez form 2012 0 24. 10 40 ez form 2012 5 24. 10 40 ez form 2012 0 23. 10 40 ez form 2012 5 23. 10 40 ez form 2012 1 69 27. 10 40 ez form 2012 6 27. 10 40 ez form 2012 0 26. 10 40 ez form 2012 4 25. 10 40 ez form 2012 7 25. 10 40 ez form 2012 2 24. 10 40 ez form 2012 6 24. 10 40 ez form 2012 1 23. 10 40 ez form 2012 6 23. 10 40 ez form 2012 1 22. 10 40 ez form 2012 6 70 27. 10 40 ez form 2012 4 26. 10 40 ez form 2012 7 26. 10 40 ez form 2012 1 25. 10 40 ez form 2012 4 24. 10 40 ez form 2012 8 24. 10 40 ez form 2012 3 23. 10 40 ez form 2012 7 23. 10 40 ez form 2012 2 22. 10 40 ez form 2012 7 22. 10 40 ez form 2012 2 71 27. 10 40 ez form 2012 2 26. 10 40 ez form 2012 5 25. 10 40 ez form 2012 8 25. 10 40 ez form 2012 2 24. 10 40 ez form 2012 5 23. 10 40 ez form 2012 9 23. 10 40 ez form 2012 4 22. 10 40 ez form 2012 8 22. 10 40 ez form 2012 3 21. 10 40 ez form 2012 8 72 27. 10 40 ez form 2012 0 26. 10 40 ez form 2012 3 25. 10 40 ez form 2012 6 24. 10 40 ez form 2012 9 24. 10 40 ez form 2012 3 23. 10 40 ez form 2012 7 23. 10 40 ez form 2012 1 22. 10 40 ez form 2012 5 22. 10 40 ez form 2012 0 21. 10 40 ez form 2012 4 73 26. 10 40 ez form 2012 8 26. 10 40 ez form 2012 1 25. 10 40 ez form 2012 4 24. 10 40 ez form 2012 7 24. 10 40 ez form 2012 0 23. 10 40 ez form 2012 4 22. 10 40 ez form 2012 8 22. 10 40 ez form 2012 2 21. 10 40 ez form 2012 6 21. 10 40 ez form 2012 1 74 26. 10 40 ez form 2012 6 25. 10 40 ez form 2012 9 25. 10 40 ez form 2012 2 24. 10 40 ez form 2012 5 23. 10 40 ez form 2012 8 23. 10 40 ez form 2012 1 22. 10 40 ez form 2012 5 21. 10 40 ez form 2012 9 21. 10 40 ez form 2012 3 20. 10 40 ez form 2012 8 75 26. 10 40 ez form 2012 5 25. 10 40 ez form 2012 7 25. 10 40 ez form 2012 0 24. 10 40 ez form 2012 3 23. 10 40 ez form 2012 6 22. 10 40 ez form 2012 9 22. 10 40 ez form 2012 3 21. 10 40 ez form 2012 6 21. 10 40 ez form 2012 0 20. 10 40 ez form 2012 5 Appendix C. 10 40 ez form 2012 (Continued) Table II (continued) (Joint Life and Last Survivor Expectancy) (For Use by Owners Whose Spouses Are More Than 10 Years Younger and Are the Sole Beneficiaries of Their IRAs) Ages 60 61 62 63 64 65 66 67 68 69 76 26. 10 40 ez form 2012 3 25. 10 40 ez form 2012 6 24. 10 40 ez form 2012 8 24. 10 40 ez form 2012 1 23. 10 40 ez form 2012 4 22. 10 40 ez form 2012 7 22. 10 40 ez form 2012 0 21. 10 40 ez form 2012 4 20. 10 40 ez form 2012 8 20. 10 40 ez form 2012 2 77 26. 10 40 ez form 2012 2 25. 10 40 ez form 2012 4 24. 10 40 ez form 2012 7 23. 10 40 ez form 2012 9 23. 10 40 ez form 2012 2 22. 10 40 ez form 2012 5 21. 10 40 ez form 2012 8 21. 10 40 ez form 2012 2 20. 10 40 ez form 2012 6 19. 10 40 ez form 2012 9 78 26. 10 40 ez form 2012 1 25. 10 40 ez form 2012 3 24. 10 40 ez form 2012 6 23. 10 40 ez form 2012 8 23. 10 40 ez form 2012 1 22. 10 40 ez form 2012 4 21. 10 40 ez form 2012 7 21. 10 40 ez form 2012 0 20. 10 40 ez form 2012 3 19. 10 40 ez form 2012 7 79 26. 10 40 ez form 2012 0 25. 10 40 ez form 2012 2 24. 10 40 ez form 2012 4 23. 10 40 ez form 2012 7 22. 10 40 ez form 2012 9 22. 10 40 ez form 2012 2 21. 10 40 ez form 2012 5 20. 10 40 ez form 2012 8 20. 10 40 ez form 2012 1 19. 10 40 ez form 2012 5 80 25. 10 40 ez form 2012 9 25. 10 40 ez form 2012 1 24. 10 40 ez form 2012 3 23. 10 40 ez form 2012 6 22. 10 40 ez form 2012 8 22. 10 40 ez form 2012 1 21. 10 40 ez form 2012 3 20. 10 40 ez form 2012 6 20. 10 40 ez form 2012 0 19. 10 40 ez form 2012 3 81 25. 10 40 ez form 2012 8 25. 10 40 ez form 2012 0 24. 10 40 ez form 2012 2 23. 10 40 ez form 2012 4 22. 10 40 ez form 2012 7 21. 10 40 ez form 2012 9 21. 10 40 ez form 2012 2 20. 10 40 ez form 2012 5 19. 10 40 ez form 2012 8 19. 10 40 ez form 2012 1 82 25. 10 40 ez form 2012 8 24. 10 40 ez form 2012 9 24. 10 40 ez form 2012 1 23. 10 40 ez form 2012 4 22. 10 40 ez form 2012 6 21. 10 40 ez form 2012 8 21. 10 40 ez form 2012 1 20. 10 40 ez form 2012 4 19. 10 40 ez form 2012 7 19. 10 40 ez form 2012 0 83 25. 10 40 ez form 2012 7 24. 10 40 ez form 2012 9 24. 10 40 ez form 2012 1 23. 10 40 ez form 2012 3 22. 10 40 ez form 2012 5 21. 10 40 ez form 2012 7 21. 10 40 ez form 2012 0 20. 10 40 ez form 2012 2 19. 10 40 ez form 2012 5 18. 10 40 ez form 2012 8 84 25. 10 40 ez form 2012 6 24. 10 40 ez form 2012 8 24. 10 40 ez form 2012 0 23. 10 40 ez form 2012 2 22. 10 40 ez form 2012 4 21. 10 40 ez form 2012 6 20. 10 40 ez form 2012 9 20. 10 40 ez form 2012 1 19. 10 40 ez form 2012 4 18. 10 40 ez form 2012 7 85 25. 10 40 ez form 2012 6 24. 10 40 ez form 2012 8 23. 10 40 ez form 2012 9 23. 10 40 ez form 2012 1 22. 10 40 ez form 2012 3 21. 10 40 ez form 2012 6 20. 10 40 ez form 2012 8 20. 10 40 ez form 2012 1 19. 10 40 ez form 2012 3 18. 10 40 ez form 2012 6 86 25. 10 40 ez form 2012 5 24. 10 40 ez form 2012 7 23. 10 40 ez form 2012 9 23. 10 40 ez form 2012 1 22. 10 40 ez form 2012 3 21. 10 40 ez form 2012 5 20. 10 40 ez form 2012 7 20. 10 40 ez form 2012 0 19. 10 40 ez form 2012 2 18. 10 40 ez form 2012 5 87 25. 10 40 ez form 2012 5 24. 10 40 ez form 2012 7 23. 10 40 ez form 2012 8 23. 10 40 ez form 2012 0 22. 10 40 ez form 2012 2 21. 10 40 ez form 2012 4 20. 10 40 ez form 2012 7 19. 10 40 ez form 2012 9 19. 10 40 ez form 2012 2 18. 10 40 ez form 2012 4 88 25. 10 40 ez form 2012 5 24. 10 40 ez form 2012 6 23. 10 40 ez form 2012 8 23. 10 40 ez form 2012 0 22. 10 40 ez form 2012 2 21. 10 40 ez form 2012 4 20. 10 40 ez form 2012 6 19. 10 40 ez form 2012 8 19. 10 40 ez form 2012 1 18. 10 40 ez form 2012 3 89 25. 10 40 ez form 2012 4 24. 10 40 ez form 2012 6 23. 10 40 ez form 2012 8 22. 10 40 ez form 2012 9 22. 10 40 ez form 2012 1 21. 10 40 ez form 2012 3 20. 10 40 ez form 2012 5 19. 10 40 ez form 2012 8 19. 10 40 ez form 2012 0 18. 10 40 ez form 2012 3 90 25. 10 40 ez form 2012 4 24. 10 40 ez form 2012 6 23. 10 40 ez form 2012 7 22. 10 40 ez form 2012 9 22. 10 40 ez form 2012 1 21. 10 40 ez form 2012 3 20. 10 40 ez form 2012 5 19. 10 40 ez form 2012 7 19. 10 40 ez form 2012 0 18. 10 40 ez form 2012 2 91 25. 10 40 ez form 2012 4 24. 10 40 ez form 2012 5 23. 10 40 ez form 2012 7 22. 10 40 ez form 2012 9 22. 10 40 ez form 2012 1 21. 10 40 ez form 2012 3 20. 10 40 ez form 2012 5 19. 10 40 ez form 2012 7 18. 10 40 ez form 2012 9 18. 10 40 ez form 2012 2 92 25. 10 40 ez form 2012 4 24. 10 40 ez form 2012 5 23. 10 40 ez form 2012 7 22. 10 40 ez form 2012 9 22. 10 40 ez form 2012 0 21. 10 40 ez form 2012 2 20. 10 40 ez form 2012 4 19. 10 40 ez form 2012 6 18. 10 40 ez form 2012 9 18. 10 40 ez form 2012 1 93 25. 10 40 ez form 2012 4 24. 10 40 ez form 2012 5 23. 10 40 ez form 2012 7 22. 10 40 ez form 2012 8 22. 10 40 ez form 2012 0 21. 10 40 ez form 2012 2 20. 10 40 ez form 2012 4 19. 10 40 ez form 2012 6 18. 10 40 ez form 2012 8 18. 10 40 ez form 2012 1 94 25. 10 40 ez form 2012 3 24. 10 40 ez form 2012 5 23. 10 40 ez form 2012 6 22. 10 40 ez form 2012 8 22. 10 40 ez form 2012 0 21. 10 40 ez form 2012 2 20. 10 40 ez form 2012 4 19. 10 40 ez form 2012 6 18. 10 40 ez form 2012 8 18. 10 40 ez form 2012 0 95 25. 10 40 ez form 2012 3 24. 10 40 ez form 2012 5 23. 10 40 ez form 2012 6 22. 10 40 ez form 2012 8 22. 10 40 ez form 2012 0 21. 10 40 ez form 2012 1 20. 10 40 ez form 2012 3 19. 10 40 ez form 2012 6 18. 10 40 ez form 2012 8 18. 10 40 ez form 2012 0 96 25. 10 40 ez form 2012 3 24. 10 40 ez form 2012 5 23. 10 40 ez form 2012 6 22. 10 40 ez form 2012 8 21. 10 40 ez form 2012 9 21. 10 40 ez form 2012 1 20. 10 40 ez form 2012 3 19. 10 40 ez form 2012 5 18. 10 40 ez form 2012 8 18. 10 40 ez form 2012 0 97 25. 10 40 ez form 2012 3 24. 10 40 ez form 2012 5 23. 10 40 ez form 2012 6 22. 10 40 ez form 2012 8 21. 10 40 ez form 2012 9 21. 10 40 ez form 2012 1 20. 10 40 ez form 2012 3 19. 10 40 ez form 2012 5 18. 10 40 ez form 2012 7 18. 10 40 ez form 2012 0 98 25. 10 40 ez form 2012 3 24. 10 40 ez form 2012 4 23. 10 40 ez form 2012 6 22. 10 40 ez form 2012 8 21. 10 40 ez form 2012 9 21. 10 40 ez form 2012 1 20. 10 40 ez form 2012 3 19. 10 40 ez form 2012 5 18. 10 40 ez form 2012 7 17. 10 40 ez form 2012 9 99 25. 10 40 ez form 2012 3 24. 10 40 ez form 2012 4 23. 10 40 ez form 2012 6 22. 10 40 ez form 2012 7 21. 10 40 ez form 2012 9 21. 10 40 ez form 2012 1 20. 10 40 ez form 2012 3 19. 10 40 ez form 2012 5 18. 10 40 ez form 2012 7 17. 10 40 ez form 2012 9 100 25. 10 40 ez form 2012 3 24. 10 40 ez form 2012 4 23. 10 40 ez form 2012 6 22. 10 40 ez form 2012 7 21. 10 40 ez form 2012 9 21. 10 40 ez form 2012 1 20. 10 40 ez form 2012 3 19. 10 40 ez form 2012 5 18. 10 40 ez form 2012 7 17. 10 40 ez form 2012 9 101 25. 10 40 ez form 2012 3 24. 10 40 ez form 2012 4 23. 10 40 ez form 2012 6 22. 10 40 ez form 2012 7 21. 10 40 ez form 2012 9 21. 10 40 ez form 2012 1 20. 10 40 ez form 2012 2 19. 10 40 ez form 2012 4 18. 10 40 ez form 2012 7 17. 10 40 ez form 2012 9 102 25. 10 40 ez form 2012 3 24. 10 40 ez form 2012 4 23. 10 40 ez form 2012 6 22. 10 40 ez form 2012 7 21. 10 40 ez form 2012 9 21. 10 40 ez form 2012 1 20. 10 40 ez form 2012 2 19. 10 40 ez form 2012 4 18. 10 40 ez form 2012 6 17. 10 40 ez form 2012 9 103 25. 10 40 ez form 2012 3 24. 10 40 ez form 2012 4 23. 10 40 ez form 2012 6 22. 10 40 ez form 2012 7 21. 10 40 ez form 2012 9 21. 10 40 ez form 2012 0 20. 10 40 ez form 2012 2 19. 10 40 ez form 2012 4 18. 10 40 ez form 2012 6 17. 10 40 ez form 2012 9 104 25. 10 40 ez form 2012 3 24. 10 40 ez form 2012 4 23. 10 40 ez form 2012 5 22. 10 40 ez form 2012 7 21. 10 40 ez form 2012 9 21. 10 40 ez form 2012 0 20. 10 40 ez form 2012 2 19. 10 40 ez form 2012 4 18. 10 40 ez form 2012 6 17. 10 40 ez form 2012 8 105 25. 10 40 ez form 2012 3 24. 10 40 ez form 2012 4 23. 10 40 ez form 2012 5 22. 10 40 ez form 2012 7 21. 10 40 ez form 2012 9 21. 10 40 ez form 2012 0 20. 10 40 ez form 2012 2 19. 10 40 ez form 2012 4 18. 10 40 ez form 2012 6 17. 10 40 ez form 2012 8 106 25. 10 40 ez form 2012 3 24. 10 40 ez form 2012 4 23. 10 40 ez form 2012 5 22. 10 40 ez form 2012 7 21. 10 40 ez form 2012 9 21. 10 40 ez form 2012 0 20. 10 40 ez form 2012 2 19. 10 40 ez form 2012 4 18. 10 40 ez form 2012 6 17. 10 40 ez form 2012 8 107 25. 10 40 ez form 2012 2 24. 10 40 ez form 2012 4 23. 10 40 ez form 2012 5 22. 10 40 ez form 2012 7 21. 10 40 ez form 2012 8 21. 10 40 ez form 2012 0 20. 10 40 ez form 2012 2 19. 10 40 ez form 2012 4 18. 10 40 ez form 2012 6 17. 10 40 ez form 2012 8 108 25. 10 40 ez form 2012 2 24. 10 40 ez form 2012 4 23. 10 40 ez form 2012 5 22. 10 40 ez form 2012 7 21. 10 40 ez form 2012 8 21. 10 40 ez form 2012 0 20. 10 40 ez form 2012 2 19. 10 40 ez form 2012 4 18. 10 40 ez form 2012 6 17. 10 40 ez form 2012 8 109 25. 10 40 ez form 2012 2 24. 10 40 ez form 2012 4 23. 10 40 ez form 2012 5 22. 10 40 ez form 2012 7 21. 10 40 ez form 2012 8 21. 10 40 ez form 2012 0 20. 10 40 ez form 2012 2 19. 10 40 ez form 2012 4 18. 10 40 ez form 2012 6 17. 10 40 ez form 2012 8 110 25. 10 40 ez form 2012 2 24. 10 40 ez form 2012 4 23. 10 40 ez form 2012 5 22. 10 40 ez form 2012 7 21. 10 40 ez form 2012 8 21. 10 40 ez form 2012 0 20. 10 40 ez form 2012 2 19. 10 40 ez form 2012 4 18. 10 40 ez form 2012 6 17. 10 40 ez form 2012 8 111 25. 10 40 ez form 2012 2 24. 10 40 ez form 2012 4 23. 10 40 ez form 2012 5 22. 10 40 ez form 2012 7 21. 10 40 ez form 2012 8 21. 10 40 ez form 2012 0 20. 10 40 ez form 2012 2 19. 10 40 ez form 2012 4 18. 10 40 ez form 2012 6 17. 10 40 ez form 2012 8 112 25. 10 40 ez form 2012 2 24. 10 40 ez form 2012 4 23. 10 40 ez form 2012 5 22. 10 40 ez form 2012 7 21. 10 40 ez form 2012 8 21. 10 40 ez form 2012 0 20. 10 40 ez form 2012 2 19. 10 40 ez form 2012 4 18. 10 40 ez form 2012 6 17. 10 40 ez form 2012 8 113 25. 10 40 ez form 2012 2 24. 10 40 ez form 2012 4 23. 10 40 ez form 2012 5 22. 10 40 ez form 2012 7 21. 10 40 ez form 2012 8 21. 10 40 ez form 2012 0 20. 10 40 ez form 2012 2 19. 10 40 ez form 2012 4 18. 10 40 ez form 2012 6 17. 10 40 ez form 2012 8 114 25. 10 40 ez form 2012 2 24. 10 40 ez form 2012 4 23. 10 40 ez form 2012 5 22. 10 40 ez form 2012 7 21. 10 40 ez form 2012 8 21. 10 40 ez form 2012 0 20. 10 40 ez form 2012 2 19. 10 40 ez form 2012 4 18. 10 40 ez form 2012 6 17. 10 40 ez form 2012 8 115+ 25. 10 40 ez form 2012 2 24. 10 40 ez form 2012 4 23. 10 40 ez form 2012 5 22. 10 40 ez form 2012 7 21. 10 40 ez form 2012 8 21. 10 40 ez form 2012 0 20. 10 40 ez form 2012 2 19. 10 40 ez form 2012 4 18. 10 40 ez form 2012 6 17. 10 40 ez form 2012 8 Appendix C. 10 40 ez form 2012 (Continued) Table II (continued) (Joint Life and Last Survivor Expectancy) (For Use by Owners Whose Spouses Are More Than 10 Years Younger and Are the Sole Beneficiaries of Their IRAs) Ages 70 71 72 73 74 75 76 77 78 79 70 21. 10 40 ez form 2012 8 21. 10 40 ez form 2012 3 20. 10 40 ez form 2012 9 20. 10 40 ez form 2012 6 20. 10 40 ez form 2012 2 19. 10 40 ez form 2012 9 19. 10 40 ez form 2012 6 19. 10 40 ez form 2012 4 19. 10 40 ez form 2012 1 18. 10 40 ez form 2012 9 71 21. 10 40 ez form 2012 3 20. 10 40 ez form 2012 9 20. 10 40 ez form 2012 5 20. 10 40 ez form 2012 1 19. 10 40 ez form 2012 7 19. 10 40 ez form 2012 4 19. 10 40 ez form 2012 1 18. 10 40 ez form 2012 8 18. 10 40 ez form 2012 5 18. 10 40 ez form 2012 3 72 20. 10 40 ez form 2012 9 20. 10 40 ez form 2012 5 20. 10 40 ez form 2012 0 19. 10 40 ez form 2012 6 19. 10 40 ez form 2012 3 18. 10 40 ez form 2012 9 18. 10 40 ez form 2012 6 18. 10 40 ez form 2012 3 18. 10 40 ez form 2012 0 17. 10 40 ez form 2012 7 73 20. 10 40 ez form 2012 6 20. 10 40 ez form 2012 1 19. 10 40 ez form 2012 6 19. 10 40 ez form 2012 2 18. 10 40 ez form 2012 8 18. 10 40 ez form 2012 4 18. 10 40 ez form 2012 1 17. 10 40 ez form 2012 8 17. 10 40 ez form 2012 5 17. 10 40 ez form 2012 2 74 20. 10 40 ez form 2012 2 19. 10 40 ez form 2012 7 19. 10 40 ez form 2012 3 18. 10 40 ez form 2012 8 18. 10 40 ez form 2012 4 18. 10 40 ez form 2012 0 17. 10 40 ez form 2012 6 17. 10 40 ez form 2012 3 17. 10 40 ez form 2012 0 16. 10 40 ez form 2012 7 75 19. 10 40 ez form 2012 9 19. 10 40 ez form 2012 4 18. 10 40 ez form 2012 9 18. 10 40 ez form 2012 4 18. 10 40 ez form 2012 0 17. 10 40 ez form 2012 6 17. 10 40 ez form 2012 2 16. 10 40 ez form 2012 8 16. 10 40 ez form 2012 5 16. 10 40 ez form 2012 2 76 19. 10 40 ez form 2012 6 19. 10 40 ez form 2012 1 18. 10 40 ez form 2012 6 18. 10 40 ez form 2012 1 17. 10 40 ez form 2012 6 17. 10 40 ez form 2012 2 16. 10 40 ez form 2012 8 16. 10 40 ez form 2012 4 16. 10 40 ez form 2012 0 15. 10 40 ez form 2012 7 77 19. 10 40 ez form 2012 4 18. 10 40 ez form 2012 8 18. 10 40 ez form 2012 3 17. 10 40 ez form 2012 8 17. 10 40 ez form 2012 3 16. 10 40 ez form 2012 8 16. 10 40 ez form 2012 4 16. 10 40 ez form 2012 0 15. 10 40 ez form 2012 6 15. 10 40 ez form 2012 3 78 19. 10 40 ez form 2012 1 18. 10 40 ez form 2012 5 18. 10 40 ez form 2012 0 17. 10 40 ez form 2012 5 17. 10 40 ez form 2012 0 16. 10 40 ez form 2012 5 16. 10 40 ez form 2012 0 15. 10 40 ez form 2012 6 15. 10 40 ez form 2012 2 14. 10 40 ez form 2012 9 79 18. 10 40 ez form 2012 9 18. 10 40 ez form 2012 3 17. 10 40 ez form 2012 7 17. 10 40 ez form 2012 2 16. 10 40 ez form 2012 7 16. 10 40 ez form 2012 2 15. 10 40 ez form 2012 7 15. 10 40 ez form 2012 3 14. 10 40 ez form 2012 9 14. 10 40 ez form 2012 5 80 18. 10 40 ez form 2012 7 18. 10 40 ez form 2012 1 17. 10 40 ez form 2012 5 16. 10 40 ez form 2012 9 16. 10 40 ez form 2012 4 15. 10 40 ez form 2012 9 15. 10 40 ez form 2012 4 15. 10 40 ez form 2012 0 14. 10 40 ez form 2012 5 14. 10 40 ez form 2012 1 81 18. 10 40 ez form 2012 5 17. 10 40 ez form 2012 9 17. 10 40 ez form 2012 3 16. 10 40 ez form 2012 7 16. 10 40 ez form 2012 2 15. 10 40 ez form 2012 6 15. 10 40 ez form 2012 1 14. 10 40 ez form 2012 7 14. 10 40 ez form 2012 2 13. 10 40 ez form 2012 8 82 18. 10 40 ez form 2012 3 17. 10 40 ez form 2012 7 17. 10 40 ez form 2012 1 16. 10 40 ez form 2012 5 15. 10 40 ez form 2012 9 15. 10 40 ez form 2012 4 14. 10 40 ez form 2012 9 14. 10 40 ez form 2012 4 13. 10 40 ez form 2012 9 13. 10 40 ez form 2012 5 83 18. 10 40 ez form 2012 2 17. 10 40 ez form 2012 5 16. 10 40 ez form 2012 9 16. 10 40 ez form 2012 3 15. 10 40 ez form 2012 7 15. 10 40 ez form 2012 2 14. 10 40 ez form 2012 7 14. 10 40 ez form 2012 2 13. 10 40 ez form 2012 7 13. 10 40 ez form 2012 2 84 18. 10 40 ez form 2012 0 17. 10 40 ez form 2012 4 16. 10 40 ez form 2012 7 16. 10 40 ez form 2012 1 15. 10 40 ez form 2012 5 15. 10 40 ez form 2012 0 14. 10 40 ez form 2012 4 13. 10 40 ez form 2012 9 13. 10 40 ez form 2012 4 13. 10 40 ez form 2012 0 85 17. 10 40 ez form 2012 9 17. 10 40 ez form 2012 3 16. 10 40 ez form 2012 6 16. 10 40 ez form 2012 0 15. 10 40 ez form 2012 4 14. 10 40 ez form 2012 8 14. 10 40 ez form 2012 3 13. 10 40 ez form 2012 7 13. 10 40 ez form 2012 2 12. 10 40 ez form 2012 8 86 17. 10 40 ez form 2012 8 17. 10 40 ez form 2012 1 16. 10 40 ez form 2012 5 15. 10 40 ez form 2012 8 15. 10 40 ez form 2012 2 14. 10 40 ez form 2012 6 14. 10 40 ez form 2012 1 13. 10 40 ez form 2012 5 13. 10 40 ez form 2012 0 12. 10 40 ez form 2012 5 87 17. 10 40 ez form 2012 7 17. 10 40 ez form 2012 0 16. 10 40 ez form 2012 4 15. 10 40 ez form 2012 7 15. 10 40 ez form 2012 1 14. 10 40 ez form 2012 5 13. 10 40 ez form 2012 9 13. 10 40 ez form 2012 4 12. 10 40 ez form 2012 9 12. 10 40 ez form 2012 4 88 17. 10 40 ez form 2012 6 16. 10 40 ez form 2012 9 16. 10 40 ez form 2012 3 15. 10 40 ez form 2012 6 15. 10 40 ez form 2012 0 14. 10 40 ez form 2012 4 13. 10 40 ez form 2012 8 13. 10 40 ez form 2012 2 12. 10 40 ez form 2012 7 12. 10 40 ez form 2012 2 89 17. 10 40 ez form 2012 6 16. 10 40 ez form 2012 9 16. 10 40 ez form 2012 2 15. 10 40 ez form 2012 5 14. 10 40 ez form 2012 9 14. 10 40 ez form 2012 3 13. 10 40 ez form 2012 7 13. 10 40 ez form 2012 1 12. 10 40 ez form 2012 6 12. 10 40 ez form 2012 0 90 17. 10 40 ez form 2012 5 16. 10 40 ez form 2012 8 16. 10 40 ez form 2012 1 15. 10 40 ez form 2012 4 14. 10 40 ez form 2012 8 14. 10 40 ez form 2012 2 13. 10 40 ez form 2012 6 13. 10 40 ez form 2012 0 12. 10 40 ez form 2012 4 11. 10 40 ez form 2012 9 91 17. 10 40 ez form 2012 4 16. 10 40 ez form 2012 7 16. 10 40 ez form 2012 0 15. 10 40 ez form 2012 4 14. 10 40 ez form 2012 7 14. 10 40 ez form 2012 1 13. 10 40 ez form 2012 5 12. 10 40 ez form 2012 9 12. 10 40 ez form 2012 3 11. 10 40 ez form 2012 8 92 17. 10 40 ez form 2012 4 16. 10 40 ez form 2012 7 16. 10 40 ez form 2012 0 15. 10 40 ez form 2012 3 14. 10 40 ez form 2012 6 14. 10 40 ez form 2012 0 13. 10 40 ez form 2012 4 12. 10 40 ez form 2012 8 12. 10 40 ez form 2012 2 11. 10 40 ez form 2012 7 93 17. 10 40 ez form 2012 3 16. 10 40 ez form 2012 6 15. 10 40 ez form 2012 9 15. 10 40 ez form 2012 2 14. 10 40 ez form 2012 6 13. 10 40 ez form 2012 9 13. 10 40 ez form 2012 3 12. 10 40 ez form 2012 7 12. 10 40 ez form 2012 1 11. 10 40 ez form 2012 6 94 17. 10 40 ez form 2012 3 16. 10 40 ez form 2012 6 15. 10 40 ez form 2012 9 15. 10 40 ez form 2012 2 14. 10 40 ez form 2012 5 13. 10 40 ez form 2012 9 13. 10 40 ez form 2012 2 12. 10 40 ez form 2012 6 12. 10 40 ez form 2012 0 11. 10 40 ez form 2012 5 95 17. 10 40 ez form 2012 3 16. 10 40 ez form 2012 5 15. 10 40 ez form 2012 8 15. 10 40 ez form 2012 1 14. 10 40 ez form 2012 5 13. 10 40 ez form 2012 8 13. 10 40 ez form 2012 2 12. 10 40 ez form 2012 6 12. 10 40 ez form 2012 0 11. 10 40 ez form 2012 4 96 17. 10 40 ez form 2012 2 16. 10 40 ez form 2012 5 15. 10 40 ez form 2012 8 15. 10 40 ez form 2012 1 14. 10 40 ez form 2012 4 13. 10 40 ez form 2012 8 13. 10 40 ez form 2012 1 12. 10 40 ez form 2012 5 11. 10 40 ez form 2012 9 11. 10 40 ez form 2012 3 97 17. 10 40 ez form 2012 2 16. 10 40 ez form 2012 5 15. 10 40 ez form 2012 8 15. 10 40 ez form 2012 1 14. 10 40 ez form 2012 4 13. 10 40 ez form 2012 7 13. 10 40 ez form 2012 1 12. 10 40 ez form 2012 5 11. 10 40 ez form 2012 9 11. 10 40 ez form 2012 3 98 17. 10 40 ez form 2012 2 16. 10 40 ez form 2012 4 15. 10 40 ez form 2012 7 15. 10 40 ez form 2012 0 14. 10 40 ez form 2012 3 13. 10 40 ez form 2012 7 13. 10 40 ez form 2012 0 12. 10 40 ez form 2012 4 11. 10 40 ez form 2012 8 11. 10 40 ez form 2012 2 99 17. 10 40 ez form 2012 2 16. 10 40 ez form 2012 4 15. 10 40 ez form 2012 7 15. 10 40 ez form 2012 0 14. 10 40 ez form 2012 3 13. 10 40 ez form 2012 6 13. 10 40 ez form 2012 0 12. 10 40 ez form 2012 4 11. 10 40 ez form 2012 8 11. 10 40 ez form 2012 2 100 17. 10 40 ez form 2012 1 16. 10 40 ez form 2012 4 15. 10 40 ez form 2012 7 15. 10 40 ez form 2012 0 14. 10 40 ez form 2012 3 13. 10 40 ez form 2012 6 12. 10 40 ez form 2012 9 12. 10 40 ez form 2012 3 11. 10 40 ez form 2012 7 11. 10 40 ez form 2012 1 101 17. 10 40 ez form 2012 1 16. 10 40 ez form 2012 4 15. 10 40 ez form 2012 6 14. 10 40 ez form 2012 9 14. 10 40 ez form 2012 2 13. 10 40 ez form 2012 6 12. 10 40 ez form 2012 9 12. 10 40 ez form 2012 3 11. 10 40 ez form 2012 7 11. 10 40 ez form 2012 1 102 17. 10 40 ez form 2012 1 16. 10 40 ez form 2012 4 15. 10 40 ez form 2012 6 14. 10 40 ez form 2012 9 14. 10 40 ez form 2012 2 13. 10 40 ez form 2012 5 12. 10 40 ez form 2012 9 12. 10 40 ez form 2012 2 11. 10 40 ez form 2012 6 11. 10 40 ez form 2012 0 103 17. 10 40 ez form 2012 1 16. 10 40 ez form 2012 3 15. 10 40 ez form 2012 6 14. 10 40 ez form 2012 9 14. 10 40 ez form 2012 2 13. 10 40 ez form 2012 5 12. 10 40 ez form 2012 9 12. 10 40 ez form 2012 2 11. 10 40 ez form 2012 6 11. 10 40 ez form 2012 0 104 17. 10 40 ez form 2012 1 16. 10 40 ez form 2012 3 15. 10 40 ez form 2012 6 14. 10 40 ez form 2012 9 14. 10 40 ez form 2012 2 13. 10 40 ez form 2012 5 12. 10 40 ez form 2012 8 12. 10 40 ez form 2012 2 11. 10 40 ez form 2012 6 11. 10 40 ez form 2012 0 105 17. 10 40 ez form 2012 1 16. 10 40 ez form 2012 3 15. 10 40 ez form 2012 6 14. 10 40 ez form 2012 9 14. 10 40 ez form 2012 2 13. 10 40 ez form 2012 5 12. 10 40 ez form 2012 8 12. 10 40 ez form 2012 2 11. 10 40 ez form 2012 5 10. 10 40 ez form 2012 9 106 17. 10 40 ez form 2012 1 16. 10 40 ez form 2012 3 15. 10 40 ez form 2012 6 14. 10 40 ez form 2012 8 14. 10 40 ez form 2012 1 13. 10 40 ez form 2012 5 12. 10 40 ez form 2012 8 12. 10 40 ez form 2012 2 11. 10 40 ez form 2012 5 10. 10 40 ez form 2012 9 107 17. 10 40 ez form 2012 0 16. 10 40 ez form 2012 3 15. 10 40 ez form 2012 6 14. 10 40 ez form 2012 8 14. 10 40 ez form 2012 1 13. 10 40 ez form 2012 4 12. 10 40 ez form 2012 8 12. 10 40 ez form 2012 1 11. 10 40 ez form 2012 5 10. 10 40 ez form 2012 9 108 17. 10 40 ez form 2012 0 16. 10 40 ez form 2012 3 15. 10 40 ez form 2012 5 14. 10 40 ez form 2012 8 14. 10 40 ez form 2012 1 13. 10 40 ez form 2012 4 12. 10 40 ez form 2012 8 12. 10 40 ez form 2012 1 11. 10 40 ez form 2012 5 10. 10 40 ez form 2012 9 109 17. 10 40 ez form 2012 0 16. 10 40 ez form 2012 3 15. 10 40 ez form 2012 5 14. 10 40 ez form 2012 8 14. 10 40 ez form 2012 1 13. 10 40 ez form 2012 4 12. 10 40 ez form 2012 8 12. 10 40 ez form 2012 1 11. 10 40 ez form 2012 5 10. 10 40 ez form 2012 9 Appendix C. 10 40 ez form 2012 (Continued) Table II (continued) (Joint Life and Last Survivor Expectancy) (For Use by Owners Whose Spouses Are More Than 10 Years Younger and Are the Sole Beneficiaries of Their IRAs) Ages 70 71 72 73 74 75 76 77 78 79 110 17. 10 40 ez form 2012 0 16. 10 40 ez form 2012 3 15. 10 40 ez form 2012 5 14. 10 40 ez form 2012 8 14. 10 40 ez form 2012 1 13. 10 40 ez form 2012 4 12. 10 40 ez form 2012 7 12. 10 40 ez form 2012 1 11. 10 40 ez form 2012 5 10. 10 40 ez form 2012 9 111 17. 10 40 ez form 2012 0 16. 10 40 ez form 2012 3 15. 10 40 ez form 2012 5 14. 10 40 ez form 2012 8 14. 10 40 ez form 2012 1 13. 10 40 ez form 2012 4 12. 10 40 ez form 2012 7 12. 10 40 ez form 2012 1 11. 10 40 ez form 2012 5 10. 10 40 ez form 2012 8 112 17. 10 40 ez form 2012 0 16. 10 40 ez form 2012 3 15. 10 40 ez form 2012 5 14. 10 40 ez form 2012 8 14. 10 40 ez form 2012 1 13. 10 40 ez form 2012 4 12. 10 40 ez form 2012 7 12. 10 40 ez form 2012 1 11. 10 40 ez form 2012 5 10. 10 40 ez form 2012 8 113 17. 10 40 ez form 2012 0 16. 10 40 ez form 2012 3 15. 10 40 ez form 2012 5 14. 10 40 ez form 2012 8 14. 10 40 ez form 2012 1 13. 10 40 ez form 2012 4 12. 10 40 ez form 2012 7 12. 10 40 ez form 2012 1 11. 10 40 ez form 2012 4 10. 10 40 ez form 2012 8 114 17. 10 40 ez form 2012 0 16. 10 40 ez form 2012 3 15. 10 40 ez form 2012 5 14. 10 40 ez form 2012 8 14. 10 40 ez form 2012 1 13. 10 40 ez form 2012 4 12. 10 40 ez form 2012 7 12. 10 40 ez form 2012 1 11. 10 40 ez form 2012 4 10. 10 40 ez form 2012 8 115+ 17. 10 40 ez form 2012 0 16. 10 40 ez form 2012 3 15. 10 40 ez form 2012 5 14. 10 40 ez form 2012 8 14. 10 40 ez form 2012 1 13. 10 40 ez form 2012 4 12. 10 40 ez form 2012 7 12. 10 40 ez form 2012 1 11. 10 40 ez form 2012 4 10. 10 40 ez form 2012 8 Table II (continued) (Joint Life and Last Survivor Expectancy)  (For Use by Owners Whose Spouses Are More Than 10 Years Younger and Are the Sole Beneficiaries of Their IRAs) Ages 80 81 82 83 84 85 86 87 88 89 80 13. 10 40 ez form 2012 8 13. 10 40 ez form 2012 4 13. 10 40 ez form 2012 1 12. 10 40 ez form 2012 8 12. 10 40 ez form 2012 6 12. 10 40 ez form 2012 3 12. 10 40 ez form 2012 1 11. 10 40 ez form 2012 9 11. 10 40 ez form 2012 7 11. 10 40 ez form 2012 5 81 13. 10 40 ez form 2012 4 13. 10 40 ez form 2012 1 12. 10 40 ez form 2012 7 12. 10 40 ez form 2012 4 12. 10 40 ez form 2012 2 11. 10 40 ez form 2012 9 11. 10 40 ez form 2012 7 11. 10 40 ez form 2012 4 11. 10 40 ez form 2012 3 11. 10 40 ez form 2012 1 82 13. 10 40 ez form 2012 1 12. 10 40 ez form 2012 7 12. 10 40 ez form 2012 4 12. 10 40 ez form 2012 1 11. 10 40 ez form 2012 8 11. 10 40 ez form 2012 5 11. 10 40 ez form 2012 3 11. 10 40 ez form 2012 0 10. 10 40 ez form 2012 8 10. 10 40 ez form 2012 6 83 12. 10 40 ez form 2012 8 12. 10 40 ez form 2012 4 12. 10 40 ez form 2012 1 11. 10 40 ez form 2012 7 11. 10 40 ez form 2012 4 11. 10 40 ez form 2012 1 10. 10 40 ez form 2012 9 10. 10 40 ez form 2012 6 10. 10 40 ez form 2012 4 10. 10 40 ez form 2012 2 84 12. 10 40 ez form 2012 6 12. 10 40 ez form 2012 2 11. 10 40 ez form 2012 8 11. 10 40 ez form 2012 4 11. 10 40 ez form 2012 1 10. 10 40 ez form 2012 8 10. 10 40 ez form 2012 5 10. 10 40 ez form 2012 3 10. 10 40 ez form 2012 1 9. 10 40 ez form 2012 9 85 12. 10 40 ez form 2012 3 11. 10 40 ez form 2012 9 11. 10 40 ez form 2012 5 11. 10 40 ez form 2012 1 10. 10 40 ez form 2012 8 10. 10 40 ez form 2012 5 10. 10 40 ez form 2012 2 9. 10 40 ez form 2012 9 9. 10 40 ez form 2012 7 9. 10 40 ez form 2012 5 86 12. 10 40 ez form 2012 1 11. 10 40 ez form 2012 7 11. 10 40 ez form 2012 3 10. 10 40 ez form 2012 9 10. 10 40 ez form 2012 5 10. 10 40 ez form 2012 2 9. 10 40 ez form 2012 9 9. 10 40 ez form 2012 6 9. 10 40 ez form 2012 4 9. 10 40 ez form 2012 2 87 11. 10 40 ez form 2012 9 11. 10 40 ez form 2012 4 11. 10 40 ez form 2012 0 10. 10 40 ez form 2012 6 10. 10 40 ez form 2012 3 9. 10 40 ez form 2012 9 9. 10 40 ez form 2012 6 9. 10 40 ez form 2012 4 9. 10 40 ez form 2012 1 8. 10 40 ez form 2012 9 88 11. 10 40 ez form 2012 7 11. 10 40 ez form 2012 3 10. 10 40 ez form 2012 8 10. 10 40 ez form 2012 4 10. 10 40 ez form 2012 1 9. 10 40 ez form 2012 7 9. 10 40 ez form 2012 4 9. 10 40 ez form 2012 1 8. 10 40 ez form 2012 8 8. 10 40 ez form 2012 6 89 11. 10 40 ez form 2012 5 11. 10 40 ez form 2012 1 10. 10 40 ez form 2012 6 10. 10 40 ez form 2012 2 9. 10 40 ez form 2012 9 9. 10 40 ez form 2012 5 9. 10 40 ez form 2012 2 8. 10 40 ez form 2012 9 8. 10 40 ez form 2012 6 8. 10 40 ez form 2012 3 90 11. 10 40 ez form 2012 4 10. 10 40 ez form 2012 9 10. 10 40 ez form 2012 5 10. 10 40 ez form 2012 1 9. 10 40 ez form 2012 7 9. 10 40 ez form 2012 3 9. 10 40 ez form 2012 0 8. 10 40 ez form 2012 6 8. 10 40 ez form 2012 3 8. 10 40 ez form 2012 1 91 11. 10 40 ez form 2012 3 10. 10 40 ez form 2012 8 10. 10 40 ez form 2012 3 9. 10 40 ez form 2012 9 9. 10 40 ez form 2012 5 9. 10 40 ez form 2012 1 8. 10 40 ez form 2012 8 8. 10 40 ez form 2012 4 8. 10 40 ez form 2012 1 7. 10 40 ez form 2012 9 92 11. 10 40 ez form 2012 2 10. 10 40 ez form 2012 7 10. 10 40 ez form 2012 2 9. 10 40 ez form 2012 8 9. 10 40 ez form 2012 3 9. 10 40 ez form 2012 0 8. 10 40 ez form 2012 6 8. 10 40 ez form 2012 3 8. 10 40 ez form 2012 0 7. 10 40 ez form 2012 7 93 11. 10 40 ez form 2012 1 10. 10 40 ez form 2012 6 10. 10 40 ez form 2012 1 9. 10 40 ez form 2012 6 9. 10 40 ez form 2012 2 8. 10 40 ez form 2012 8 8. 10 40 ez form 2012 5 8. 10 40 ez form 2012 1 7. 10 40 ez form 2012 8 7. 10 40 ez form 2012 5 94 11. 10 40 ez form 2012 0 10. 10 40 ez form 2012 5 10. 10 40 ez form 2012 0 9. 10 40 ez form 2012 5 9. 10 40 ez form 2012 1 8. 10 40 ez form 2012 7 8. 10 40 ez form 2012 3 8. 10 40 ez form 2012 0 7. 10 40 ez form 2012 6 7. 10 40 ez form 2012 3 95 10. 10 40 ez form 2012 9 10. 10 40 ez form 2012 4 9. 10 40 ez form 2012 9 9. 10 40 ez form 2012 4 9. 10 40 ez form 2012 0 8. 10 40 ez form 2012 6 8. 10 40 ez form 2012 2 7. 10 40 ez form 2012 8 7. 10 40 ez form 2012 5 7. 10 40 ez form 2012 2 96 10. 10 40 ez form 2012 8 10. 10 40 ez form 2012 3 9. 10 40 ez form 2012 8 9. 10 40 ez form 2012 3 8. 10 40 ez form 2012 9 8. 10 40 ez form 2012 5 8. 10 40 ez form 2012 1 7. 10 40 ez form 2012 7 7. 10 40 ez form 2012 4 7. 10 40 ez form 2012 1 97 10. 10 40 ez form 2012 7 10. 10 40 ez form 2012 2 9. 10 40 ez form 2012 7 9. 10 40 ez form 2012 2 8. 10 40 ez form 2012 8 8. 10 40 ez form 2012 4 8. 10 40 ez form 2012 0 7. 10 40 ez form 2012 6 7. 10 40 ez form 2012 3 6. 10 40 ez form 2012 9 98 10. 10 40 ez form 2012 7 10. 10 40 ez form 2012 1 9. 10 40 ez form 2012 6 9. 10 40 ez form 2012 2 8. 10 40 ez form 2012 7 8. 10 40 ez form 2012 3 7. 10 40 ez form 2012 9 7. 10 40 ez form 2012 5 7. 10 40 ez form 2012 1 6. 10 40 ez form 2012 8 99 10. 10 40 ez form 2012 6 10. 10 40 ez form 2012 1 9. 10 40 ez form 2012 6 9. 10 40 ez form 2012 1 8. 10 40 ez form 2012 6 8. 10 40 ez form 2012 2 7. 10 40 ez form 2012 8 7. 10 40 ez form 2012 4 7. 10 40 ez form 2012 0 6. 10 40 ez form 2012 7 100 10. 10 40 ez form 2012 6 10. 10 40 ez form 2012 0 9. 10 40 ez form 2012 5 9. 10 40 ez form 2012 0 8. 10 40 ez form 2012 5 8. 10 40 ez form 2012 1 7. 10 40 ez form 2012 7 7. 10 40 ez form 2012 3 6. 10 40 ez form 2012 9 6. 10 40 ez form 2012 6 101 10. 10 40 ez form 2012 5 10. 10 40 ez form 2012 0 9. 10 40 ez form 2012 4 9. 10 40 ez form 2012 0 8. 10 40 ez form 2012 5 8. 10 40 ez form 2012 0 7. 10 40 ez form 2012 6 7. 10 40 ez form 2012 2 6. 10 40 ez form 2012 9 6. 10 40 ez form 2012 5 102 10. 10 40 ez form 2012 5 9. 10 40 ez form 2012 9 9. 10 40 ez form 2012 4 8. 10 40 ez form 2012 9 8. 10 40 ez form 2012 4 8. 10 40 ez form 2012 0 7. 10 40 ez form 2012 5 7. 10 40 ez form 2012 1 6. 10 40 ez form 2012 8 6. 10 40 ez form 2012 4 103 10. 10 40 ez form 2012 4 9. 10 40 ez form 2012 9 9. 10 40 ez form 2012 4 8. 10 40 ez form 2012 8 8. 10 40 ez form 2012 4 7. 10 40 ez form 2012 9 7. 10 40 ez form 2012 5 7. 10 40 ez form 2012 1 6. 10 40 ez form 2012 7 6. 10 40 ez form 2012 3 104 10. 10 40 ez form 2012 4 9. 10 40 ez form 2012 8 9. 10 40 ez form 2012 3 8. 10 40 ez form 2012 8 8. 10 40 ez form 2012 3 7. 10 40 ez form 2012 9 7. 10 40 ez form 2012 4 7. 10 40 ez form 2012 0 6. 10 40 ez form 2012 6 6. 10 40 ez form 2012 3 105 10. 10 40 ez form 2012 4 9. 10 40 ez form 2012 8 9. 10 40 ez form 2012 3 8. 10 40 ez form 2012 8 8. 10 40 ez form 2012 3 7. 10 40 ez form 2012 8 7. 10 40 ez form 2012 4 7. 10 40 ez form 2012 0 6. 10 40 ez form 2012 6 6. 10 40 ez form 2012 2 106 10. 10 40 ez form 2012 3 9. 10 40 ez form 2012 8 9. 10 40 ez form 2012 2 8. 10 40 ez form 2012 7 8. 10 40 ez form 2012 2 7. 10 40 ez form 2012 8 7. 10 40 ez form 2012 3 6. 10 40 ez form 2012 9 6. 10 40 ez form 2012 5 6. 10 40 ez form 2012 2 107 10. 10 40 ez form 2012 3 9. 10 40 ez form 2012 8 9. 10 40 ez form 2012 2 8. 10 40 ez form 2012 7 8. 10 40 ez form 2012 2 7. 10 40 ez form 2012 7 7. 10 40 ez form 2012 3 6. 10 40 ez form 2012 9 6. 10 40 ez form 2012 5 6. 10 40 ez form 2012 1 108 10. 10 40 ez form 2012 3 9. 10 40 ez form 2012 7 9. 10 40 ez form 2012 2 8. 10 40 ez form 2012 7 8. 10 40 ez form 2012 2 7. 10 40 ez form 2012 7 7. 10 40 ez form 2012 3 6. 10 40 ez form 2012 8 6. 10 40 ez form 2012 4 6. 10 40 ez form 2012 1 109 10. 10 40 ez form 2012 3 9. 10 40 ez form 2012 7 9. 10 40 ez form 2012 2 8. 10 40 ez form 2012 7 8. 10 40 ez form 2012 2 7. 10 40 ez form 2012 7 7. 10 40 ez form 2012 2 6. 10 40 ez form 2012 8 6. 10 40 ez form 2012 4 6. 10 40 ez form 2012 0 110 10. 10 40 ez form 2012 3 9. 10 40 ez form 2012 7 9. 10 40 ez form 2012 2 8. 10 40 ez form 2012 6 8. 10 40 ez form 2012 1 7. 10 40 ez form 2012 7 7. 10 40 ez form 2012 2 6. 10 40 ez form 2012 8 6. 10 40 ez form 2012 4 6. 10 40 ez form 2012 0 111 10. 10 40 ez form 2012 3 9. 10 40 ez form 2012 7 9. 10 40 ez form 2012 1 8. 10 40 ez form 2012 6 8. 10 40 ez form 2012 1 7. 10 40 ez form 2012 6 7. 10 40 ez form 2012 2 6. 10 40 ez form 2012 8 6. 10 40 ez form 2012 3 6. 10 40 ez form 2012 0 112 10. 10 40 ez form 2012 2 9. 10 40 ez form 2012 7 9. 10 40 ez form 2012 1 8. 10 40 ez form 2012 6 8. 10 40 ez form 2012 1 7. 10 40 ez form 2012 6 7. 10 40 ez form 2012 2 6. 10 40 ez form 2012 7 6. 10 40 ez form 2012 3 5. 10 40 ez form 2012 9 113 10. 10 40 ez form 2012 2 9. 10 40 ez form 2012 7 9. 10 40 ez form 2012 1 8. 10 40 ez form 2012 6 8. 10 40 ez form 2012 1 7. 10 40 ez form 2012 6 7. 10 40 ez form 2012 2 6. 10 40 ez form 2012 7 6. 10 40 ez form 2012 3 5. 10 40 ez form 2012 9 114 10. 10 40 ez form 2012 2 9. 10 40 ez form 2012 7 9. 10 40 ez form 2012 1 8. 10 40 ez form 2012 6 8. 10 40 ez form 2012 1 7. 10 40 ez form 2012 6 7. 10 40 ez form 2012 1 6. 10 40 ez form 2012 7 6. 10 40 ez form 2012 3 5. 10 40 ez form 2012 9 115+ 10. 10 40 ez form 2012 2 9. 10 40 ez form 2012 7 9. 10 40 ez form 2012 1 8. 10 40 ez form 2012 6 8. 10 40 ez form 2012 1 7. 10 40 ez form 2012 6 7. 10 40 ez form 2012 1 6. 10 40 ez form 2012 7 6. 10 40 ez form 2012 3 5. 10 40 ez form 2012 9 Appendix C. 10 40 ez form 2012 (Continued) Table II (continued) (Joint Life and Last Survivor Expectancy)  (For Use by Owners Whose Spouses Are More Than 10 Years Younger and Are the Sole Beneficiaries of Their IRAs) Ages 90 91 92 93 94 95 96 97 98 99 90 7. 10 40 ez form 2012 8 7. 10 40 ez form 2012 6 7. 10 40 ez form 2012 4 7. 10 40 ez form 2012 2 7. 10 40 ez form 2012 1 6. 10 40 ez form 2012 9 6. 10 40 ez form 2012 8 6. 10 40 ez form 2012 6 6. 10 40 ez form 2012 5 6. 10 40 ez form 2012 4 91 7. 10 40 ez form 2012 6 7. 10 40 ez form 2012 4 7. 10 40 ez form 2012 2 7. 10 40 ez form 2012 0 6. 10 40 ez form 2012 8 6. 10 40 ez form 2012 7 6. 10 40 ez form 2012 5 6. 10 40 ez form 2012 4 6. 10 40 ez form 2012 3 6. 10 40 ez form 2012 1 92 7. 10 40 ez form 2012 4 7. 10 40 ez form 2012 2 7. 10 40 ez form 2012 0 6. 10 40 ez form 2012 8 6. 10 40 ez form 2012 6 6. 10 40 ez form 2012 4 6. 10 40 ez form 2012 3 6. 10 40 ez form 2012 1 6. 10 40 ez form 2012 0 5. 10 40 ez form 2012 9 93 7. 10 40 ez form 2012 2 7. 10 40 ez form 2012 0 6. 10 40 ez form 2012 8 6. 10 40 ez form 2012 6 6. 10 40 ez form 2012 4 6. 10 40 ez form 2012 2 6. 10 40 ez form 2012 1 5. 10 40 ez form 2012 9 5. 10 40 ez form 2012 8 5. 10 40 ez form 2012 6 94 7. 10 40 ez form 2012 1 6. 10 40 ez form 2012 8 6. 10 40 ez form 2012 6 6. 10 40 ez form 2012 4 6. 10 40 ez form 2012 2 6. 10 40 ez form 2012 0 5. 10 40 ez form 2012 9 5. 10 40 ez form 2012 7 5. 10 40 ez form 2012 6 5. 10 40 ez form 2012 4 95 6. 10 40 ez form 2012 9 6. 10 40 ez form 2012 7 6. 10 40 ez form 2012 4 6. 10 40 ez form 2012 2 6. 10 40 ez form 2012 0 5. 10 40 ez form 2012 8 5. 10 40 ez form 2012 7 5. 10 40 ez form 2012 5 5. 10 40 ez form 2012 4 5. 10 40 ez form 2012 2 96 6. 10 40 ez form 2012 8 6. 10 40 ez form 2012 5 6. 10 40 ez form 2012 3 6. 10 40 ez form 2012 1 5. 10 40 ez form 2012 9 5. 10 40 ez form 2012 7 5. 10 40 ez form 2012 5 5. 10 40 ez form 2012 3 5. 10 40 ez form 2012 2 5. 10 40 ez form 2012 0 97 6. 10 40 ez form 2012 6 6. 10 40 ez form 2012 4 6. 10 40 ez form 2012 1 5. 10 40 ez form 2012 9 5. 10 40 ez form 2012 7 5. 10 40 ez form 2012 5 5. 10 40 ez form 2012 3 5. 10 40 ez form 2012 2 5. 10 40 ez form 2012 0 4. 10 40 ez form 2012 9 98 6. 10 40 ez form 2012 5 6. 10 40 ez form 2012 3 6. 10 40 ez form 2012 0 5. 10 40 ez form 2012 8 5. 10 40 ez form 2012 6 5. 10 40 ez form 2012 4 5. 10 40 ez form 2012 2 5. 10 40 ez form 2012 0 4. 10 40 ez form 2012 8 4. 10 40 ez form 2012 7 99 6. 10 40 ez form 2012 4 6. 10 40 ez form 2012 1 5. 10 40 ez form 2012 9 5. 10 40 ez form 2012 6 5. 10 40 ez form 2012 4 5. 10 40 ez form 2012 2 5. 10 40 ez form 2012 0 4. 10 40 ez form 2012 9 4. 10 40 ez form 2012 7 4. 10 40 ez form 2012 5 100 6. 10 40 ez form 2012 3 6. 10 40 ez form 2012 0 5. 10 40 ez form 2012 8 5. 10 40 ez form 2012 5 5. 10 40 ez form 2012 3 5. 10 40 ez form 2012 1 4. 10 40 ez form 2012 9 4. 10 40 ez form 2012 7 4. 10 40 ez form 2012 5 4. 10 40 ez form 2012 4 101 6. 10 40 ez form 2012 2 5. 10 40 ez form 2012 9 5. 10 40 ez form 2012 6 5. 10 40 ez form 2012 4 5. 10 40 ez form 2012 2 5. 10 40 ez form 2012 0 4. 10 40 ez form 2012 8 4. 10 40 ez form 2012 6 4. 10 40 ez form 2012 4 4. 10 40 ez form 2012 2 102 6. 10 40 ez form 2012 1 5. 10 40 ez form 2012 8 5. 10 40 ez form 2012 5 5. 10 40 ez form 2012 3 5. 10 40 ez form 2012 1 4. 10 40 ez form 2012 8 4. 10 40 ez form 2012 6 4. 10 40 ez form 2012 4 4. 10 40 ez form 2012 3 4. 10 40 ez form 2012 1 103 6. 10 40 ez form 2012 0 5. 10 40 ez form 2012 7 5. 10 40 ez form 2012 4 5. 10 40 ez form 2012 2 5. 10 40 ez form 2012 0 4. 10 40 ez form 2012 7 4. 10 40 ez form 2012 5 4. 10 40 ez form 2012 3 4. 10 40 ez form 2012 1 4. 10 40 ez form 2012 0 104 5. 10 40 ez form 2012 9 5. 10 40 ez form 2012 6 5. 10 40 ez form 2012 4 5. 10 40 ez form 2012 1 4. 10 40 ez form 2012 9 4. 10 40 ez form 2012 6 4. 10 40 ez form 2012 4 4. 10 40 ez form 2012 2 4. 10 40 ez form 2012 0 3. 10 40 ez form 2012 8 105 5. 10 40 ez form 2012 9 5. 10 40 ez form 2012 6 5. 10 40 ez form 2012 3 5. 10 40 ez form 2012 0 4. 10 40 ez form 2012 8 4. 10 40 ez form 2012 5 4. 10 40 ez form 2012 3 4. 10 40 ez form 2012 1 3. 10 40 ez form 2012 9 3. 10 40 ez form 2012 7 106 5. 10 40 ez form 2012 8 5. 10 40 ez form 2012 5 5. 10 40 ez form 2012 2 4. 10 40 ez form 2012 9 4. 10 40 ez form 2012 7 4. 10 40 ez form 2012 5 4. 10 40 ez form 2012 2 4. 10 40 ez form 2012 0 3. 10 40 ez form 2012 8 3. 10 40 ez form 2012 6 107 5. 10 40 ez form 2012 8 5. 10 40 ez form 2012 4 5. 10 40 ez form 2012 1 4. 10 40 ez form 2012 9 4. 10 40 ez form 2012 6 4. 10 40 ez form 2012 4 4. 10 40 ez form 2012 2 3. 10 40 ez form 2012 9 3. 10 40 ez form 2012 7 3. 10 40 ez form 2012 5 108 5. 10 40 ez form 2012 7 5. 10 40 ez form 2012 4 5. 10 40 ez form 2012 1 4. 10 40 ez form 2012 8 4. 10 40 ez form 2012 6 4. 10 40 ez form 2012 3 4. 10 40 ez form 2012 1 3. 10 40 ez form 2012 9 3. 10 40 ez form 2012 7 3. 10 40 ez form 2012 5 109 5. 10 40 ez form 2012 7 5. 10 40 ez form 2012 3 5. 10 40 ez form 2012 0 4. 10 40 ez form 2012 8 4. 10 40 ez form 2012 5 4. 10 40 ez form 2012 3 4. 10 40 ez form 2012 0 3. 10 40 ez form 2012 8 3. 10 40 ez form 2012 6 3. 10 40 ez form 2012 4 110 5. 10 40 ez form 2012 6 5. 10 40 ez form 2012 3 5. 10 40 ez form 2012 0 4. 10 40 ez form 2012 7 4. 10 40 ez form 2012 5 4. 10 40 ez form 2012 2 4. 10 40 ez form 2012 0 3. 10 40 ez form 2012 8 3. 10 40 ez form 2012 5 3. 10 40 ez form 2012 3 111 5. 10 40 ez form 2012 6 5. 10 40 ez form 2012 3 5. 10 40 ez form 2012 0 4. 10 40 ez form 2012 7 4. 10 40 ez form 2012 4 4. 10 40 ez form 2012 2 3. 10 40 ez form 2012 9 3. 10 40 ez form 2012 7 3. 10 40 ez form 2012 5 3. 10 40 ez form 2012 3 112 5. 10 40 ez form 2012 6 5. 10 40 ez form 2012 3 4. 10 40 ez form 2012 9 4. 10 40 ez form 2012 7 4. 10 40 ez form 2012 4 4. 10 40 ez form 2012 1 3. 10 40 ez form 2012 9 3. 10 40 ez form 2012 7 3. 10 40 ez form 2012 5 3. 10 40 ez form 2012 2 113 5. 10 40 ez form 2012 6 5. 10 40 ez form 2012 2 4. 10 40 ez form 2012 9 4. 10 40 ez form 2012 6 4. 10 40 ez form 2012 4 4. 10 40 ez form 2012 1 3. 10 40 ez form 2012 9 3. 10 40 ez form 2012 6 3. 10 40 ez form 2012 4 3. 10 40 ez form 2012 2 114 5. 10 40 ez form 2012 6 5. 10 40 ez form 2012 2 4. 10 40 ez form 2012 9 4. 10 40 ez form 2012 6 4. 10 40 ez form 2012 3 4. 10 40 ez form 2012 1 3. 10 40 ez form 2012 9 3. 10 40 ez form 2012 6 3. 10 40 ez form 2012 4 3. 10 40 ez form 2012 2 115+ 5. 10 40 ez form 2012 5 5. 10 40 ez form 2012 2 4. 10 40 ez form 2012 9 4. 10 40 ez form 2012 6 4. 10 40 ez form 2012 3 4. 10 40 ez form 2012 1 3. 10 40 ez form 2012 8 3. 10 40 ez form 2012 6 3. 10 40 ez form 2012 4 3. 10 40 ez form 2012 1 Appendix C. 10 40 ez form 2012 (Continued) Table II (continued) (Joint Life and Last Survivor Expectancy)  (For Use by Owners Whose Spouses Are More Than 10 Years Younger and Are the Sole Beneficiaries of Their IRAs) Ages 100 101 102 103 104 105 106 107 108 109 100 4. 10 40 ez form 2012 2 4. 10 40 ez form 2012 1 3. 10 40 ez form 2012 9 3. 10 40 ez form 2012 8 3. 10 40 ez form 2012 7 3. 10 40 ez form 2012 5 3. 10 40 ez form 2012 4 3. 10 40 ez form 2012 3 3. 10 40 ez form 2012 3 3. 10 40 ez form 2012 2 101 4. 10 40 ez form 2012 1 3. 10 40 ez form 2012 9 3. 10 40 ez form 2012 7 3. 10 40 ez form 2012 6 3. 10 40 ez form 2012 5 3. 10 40 ez form 2012 4 3. 10 40 ez form 2012 2 3. 10 40 ez form 2012 1 3. 10 40 ez form 2012 1 3. 10 40 ez form 2012 0 102 3. 10 40 ez form 2012 9 3. 10 40 ez form 2012 7 3. 10 40 ez form 2012 6 3. 10 40 ez form 2012 4 3. 10 40 ez form 2012 3 3. 10 40 ez form 2012 2 3. 10 40 ez form 2012 1 3. 10 40 ez form 2012 0 2. 10 40 ez form 2012 9 2. 10 40 ez form 2012 8 103 3. 10 40 ez form 2012 8 3. 10 40 ez form 2012 6 3. 10 40 ez form 2012 4 3. 10 40 ez form 2012 3 3. 10 40 ez form 2012 2 3. 10 40 ez form 2012 0 2. 10 40 ez form 2012 9 2. 10 40 ez form 2012 8 2. 10 40 ez form 2012 7 2. 10 40 ez form 2012 6 104 3. 10 40 ez form 2012 7 3. 10 40 ez form 2012 5 3. 10 40 ez form 2012 3 3. 10 40 ez form 2012 2 3. 10 40 ez form 2012 0 2. 10 40 ez form 2012 9 2. 10 40 ez form 2012 7 2. 10 40 ez form 2012 6 2. 10 40 ez form 2012 5 2. 10 40 ez form 2012 4 105 3. 10 40 ez form 2012 5 3. 10 40 ez form 2012 4 3. 10 40 ez form 2012 2 3. 10 40 ez form 2012 0 2. 10 40 ez form 2012 9 2. 10 40 ez form 2012 7 2. 10 40 ez form 2012 6 2. 10 40 ez form 2012 5 2. 10 40 ez form 2012 4 2. 10 40 ez form 2012 3 106 3. 10 40 ez form 2012 4 3. 10 40 ez form 2012 2 3. 10 40 ez form 2012 1 2. 10 40 ez form 2012 9 2. 10 40 ez form 2012 7 2. 10 40 ez form 2012 6 2. 10 40 ez form 2012 4 2. 10 40 ez form 2012 3 2. 10 40 ez form 2012 2 2. 10 40 ez form 2012 1 107 3. 10 40 ez form 2012 3 3. 10 40 ez form 2012 1 3. 10 40 ez form 2012 0 2. 10 40 ez form 2012 8 2. 10 40 ez form 2012 6 2. 10 40 ez form 2012 5 2. 10 40 ez form 2012 3 2. 10 40 ez form 2012 2 2. 10 40 ez form 2012 1 2. 10 40 ez form 2012 0 108 3. 10 40 ez form 2012 3 3. 10 40 ez form 2012 1 2. 10 40 ez form 2012 9 2. 10 40 ez form 2012 7 2. 10 40 ez form 2012 5 2. 10 40 ez form 2012 4 2. 10 40 ez form 2012 2 2. 10 40 ez form 2012 1 1. 10 40 ez form 2012 9 1. 10 40 ez form 2012 8 109 3. 10 40 ez form 2012 2 3. 10 40 ez form 2012 0 2. 10 40 ez form 2012 8 2. 10 40 ez form 2012 6 2. 10 40 ez form 2012 4 2. 10 40 ez form 2012 3 2. 10 40 ez form 2012 1 2. 10 40 ez form 2012 0 1. 10 40 ez form 2012 8 1. 10 40 ez form 2012 7 110 3. 10 40 ez form 2012 1 2. 10 40 ez form 2012 9 2. 10 40 ez form 2012 7 2. 10 40 ez form 2012 5 2. 10 40 ez form 2012 3 2. 10 40 ez form 2012 2 2. 10 40 ez form 2012 0 1. 10 40 ez form 2012 9 1. 10 40 ez form 2012 7 1. 10 40 ez form 2012 6 111 3. 10 40 ez form 2012 1 2. 10 40 ez form 2012 9 2. 10 40 ez form 2012 7 2. 10 40 ez form 2012 5 2. 10 40 ez form 2012 3 2. 10 40 ez form 2012 1 1. 10 40 ez form 2012 9 1. 10 40 ez form 2012 8 1. 10 40 ez form 2012 6 1. 10 40 ez form 2012 5 112 3. 10 40 ez form 2012 0 2. 10 40 ez form 2012 8 2. 10 40 ez form 2012 6 2. 10 40 ez form 2012 4 2. 10 40 ez form 2012 2 2. 10 40 ez form 2012 0 1. 10 40 ez form 2012 9 1. 10 40 ez form 2012 7 1. 10 40 ez form 2012 5 1. 10 40 ez form 2012 4 113 3. 10 40 ez form 2012 0 2. 10 40 ez form 2012 8 2. 10 40 ez form 2012 6 2. 10 40 ez form 2012 4 2. 10 40 ez form 2012 2 2. 10 40 ez form 2012 0 1. 10 40 ez form 2012 8 1. 10 40 ez form 2012 6 1. 10 40 ez form 2012 5 1. 10 40 ez form 2012 3 114 3. 10 40 ez form 2012 0 2. 10 40 ez form 2012 7 2. 10 40 ez form 2012 5 2. 10 40 ez form 2012 3 2. 10 40 ez form 2012 1 1. 10 40 ez form 2012 9 1. 10 40 ez form 2012 8 1. 10 40 ez form 2012 6 1. 10 40 ez form 2012 4 1. 10 40 ez form 2012 3 115+ 2. 10 40 ez form 2012 9 2. 10 40 ez form 2012 7 2. 10 40 ez form 2012 5 2. 10 40 ez form 2012 3 2. 10 40 ez form 2012 1 1. 10 40 ez form 2012 9 1. 10 40 ez form 2012 7 1. 10 40 ez form 2012 5 1. 10 40 ez form 2012 4 1. 10 40 ez form 2012 2 Table II (continued) (Joint Life and Last Survivor Expectancy)  (For Use by Owners Whose Spouses Are More Than 10 Years Younger and Are the Sole Beneficiaries of Their IRAs) Ages 110 111 112 113 114 115+         110 1. 10 40 ez form 2012 5 1. 10 40 ez form 2012 4 1. 10 40 ez form 2012 3 1. 10 40 ez form 2012 2 1. 10 40 ez form 2012 1 1. 10 40 ez form 2012 1         111 1. 10 40 ez form 2012 4 1. 10 40 ez form 2012 2 1. 10 40 ez form 2012 1 1. 10 40 ez form 2012 1 1. 10 40 ez form 2012 0 1. 10 40 ez form 2012 0         112 1. 10 40 ez form 2012 3 1. 10 40 ez form 2012 1 1. 10 40 ez form 2012 0 1. 10 40 ez form 2012 0 1. 10 40 ez form 2012 0 1. 10 40 ez form 2012 0         113 1. 10 40 ez form 2012 2 1. 10 40 ez form 2012 1 1. 10 40 ez form 2012 0 1. 10 40 ez form 2012 0 1. 10 40 ez form 2012 0 1. 10 40 ez form 2012 0         114 1. 10 40 ez form 2012 1 1. 10 40 ez form 2012 0 1. 10 40 ez form 2012 0 1. 10 40 ez form 2012 0 1. 10 40 ez form 2012 0 1. 10 40 ez form 2012 0         115+ 1. 10 40 ez form 2012 1 1. 10 40 ez form 2012 0 1. 10 40 ez form 2012 0 1. 10 40 ez form 2012 0 1. 10 40 ez form 2012 0 1. 10 40 ez form 2012 0         Appendix C. 10 40 ez form 2012 Uniform Lifetime Table         Table III (Uniform Lifetime) (For Use by: Unmarried Owners, Married Owners Whose Spouses Are Not More Than 10 Years Younger, and Married Owners Whose Spouses Are Not the Sole Beneficiaries of Their IRAs)   Age Distribution Period Age Distribution Period 70 27. 10 40 ez form 2012 4 93 9. 10 40 ez form 2012 6 71 26. 10 40 ez form 2012 5 94 9. 10 40 ez form 2012 1 72 25. 10 40 ez form 2012 6 95 8. 10 40 ez form 2012 6 73 24. 10 40 ez form 2012 7 96 8. 10 40 ez form 2012 1 74 23. 10 40 ez form 2012 8 97 7. 10 40 ez form 2012 6 75 22. 10 40 ez form 2012 9 98 7. 10 40 ez form 2012 1 76 22. 10 40 ez form 2012 0 99 6. 10 40 ez form 2012 7 77 21. 10 40 ez form 2012 2 100 6. 10 40 ez form 2012 3 78 20. 10 40 ez form 2012 3 101 5. 10 40 ez form 2012 9 79 19. 10 40 ez form 2012 5 102 5. 10 40 ez form 2012 5 80 18. 10 40 ez form 2012 7 103 5. 10 40 ez form 2012 2 81 17. 10 40 ez form 2012 9 104 4. 10 40 ez form 2012 9 82 17. 10 40 ez form 2012 1 105 4. 10 40 ez form 2012 5 83 16. 10 40 ez form 2012 3 106 4. 10 40 ez form 2012 2 84 15. 10 40 ez form 2012 5 107 3. 10 40 ez form 2012 9 85 14. 10 40 ez form 2012 8 108 3. 10 40 ez form 2012 7 86 14. 10 40 ez form 2012 1 109 3. 10 40 ez form 2012 4 87 13. 10 40 ez form 2012 4 110 3. 10 40 ez form 2012 1 88 12. 10 40 ez form 2012 7 111 2. 10 40 ez form 2012 9 89 12. 10 40 ez form 2012 0 112 2. 10 40 ez form 2012 6 90 11. 10 40 ez form 2012 4 113 2. 10 40 ez form 2012 4 91 10. 10 40 ez form 2012 8 114 2. 10 40 ez form 2012 1 92 10. 10 40 ez form 2012 2 115 and over 1. 10 40 ez form 2012 9 Prev  Up  Next   Home   More Online Publications
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The 10 40 Ez Form 2012

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