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104ez Form

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104ez Form

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

City, county, regional, and state consumer offices offer a variety of important services. They might mediate complaints, conduct investigations, prosecute offenders of consumer laws, license and regulate professional service providers, provide educational materials and advocate for consumer rights. To save time, call before sending a written complaint. Ask if the office handles the type of complaint you have and if complaint forms are provided.

State Consumer Protection Offices

Departmento de Asuntos Del Consumidor

Website: Departmento de Asuntos Del Consumidor

Address: Departmento de Asuntos Del Consumidor
Apartado 41059
Minillas Station
Santurce, PR 00940

Phone Number: 787-722-7555

Toll-free: 1-866-520-3226 (PR)

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Banking Authorities

The officials listed in this section regulate and supervise state-chartered banks. Many of them handle or refer problems and complaints about other types of financial institutions as well. Some also answer general questions about banking and consumer credit. If you are dealing with a federally chartered bank, check Federal Agencies.

Oficina del Comisionado de Instituciones Financieras

Website: Oficina del Comisionado de Instituciones Financieras

Address: Oficina del Comisionado de Instituciones Financieras
PO Box 11855
San Juan, PR 00910-3855

Phone Number: 787-723-3131

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Insurance Regulators

Each state has its own laws and regulations for each type of insurance. The officials listed in this section enforce these laws. Many of these offices can also provide you with information to help you make informed insurance buying decisions.

Office of the Commissioner of Insurance

Website: Office of the Commissioner of Insurance

Address: Office of the Commissioner of Insurance
B5 Calle Tabonuco, Suite 216 PMB 356
Guaynabo, PR 00968-3029

Phone Number: 787-304-8686

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Securities Administrators

Each state has its own laws and regulations for securities brokers and securities - including stocks, mutual funds, commodities, real estate, etc. The officials and agencies listed in this section enforce these laws and regulations. Many of these offices can also provide information to help you make informed investment decisions.

Office of the Commissioner of Financial Institutions

Website: Office of the Commissioner of Financial Institutions

Address: Office of the Commissioner of Financial Institutions
Securities Division
PO Box 11855
San Juan, PR 00910-3855

Phone Number: 787-723-3131

TTY: 1-800-981-7711 (Consumers)

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Utility Commissions

State Utility Commissions regulate services and rates for gas, electricity and telephones within your state. In some states, the utility commissions regulate other services such as water, transportation, and the moving of household goods. Many utility commissions handle consumer complaints. Sometimes, if a number of complaints are received about the same utility matter, they will conduct investigations.

Public Service Commission

Website: Public Service Commission

Address: Public Service Commission
PO Box 190870
San Juan, PR 00918

Phone Number: 787-756-1919

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The 104ez Form

104ez form Index A Additional Child Tax Credit How to claim the additional child tax credit, Additional Child Tax Credit Assistance (see Tax help) C Child Tax Credit Qualifying child, Child Tax Credit Claiming the Credit, Claiming the Credit E Earned Income, Earned Income F Free tax services, Free help with your tax return. 104ez form H Help (see Tax help) L Limits on the Credit AGI, Limits on the Credit Modified AGI, Limits on the Credit P Publications (see Tax help) Q Qualifying Child Adopted child, Qualifying Child Exceptions to time lived with you, Qualifying Child Qualifying child of more than one person, Qualifying Child T Tax help, How To Get Tax Help TTY/TDD information, How To Get Tax Help Prev  Up     Home   More Online Publications