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2006 Tax Return Software Free

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2006 Tax Return Software Free

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The 2006 Tax Return Software Free

2006 tax return software free 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. 2006 tax return software free Appendix A — Summary Record of Traditional IRA(s) for 2013 and Worksheet for Determining Required Minimum Distributions. 2006 tax return software free Appendix B — Worksheets you use if you receive social security benefits and are subject to the IRA deduction phaseout rules. 2006 tax return software free A filled-in example is included. 2006 tax return software free Worksheet 1, Computation of Modified AGI. 2006 tax return software free Worksheet 2, Computation of Traditional IRA Deduction for 2013. 2006 tax return software free Worksheet 3, Computation of Taxable Social Security Benefits. 2006 tax return software free Comprehensive Example and completed worksheets. 2006 tax return software free Appendix C — Life Expectancy Tables. 2006 tax return software free 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. 2006 tax return software free Table I (Single Life Expectancy). 2006 tax return software free Table II (Joint Life and Last Survivor Expectancy). 2006 tax return software free Table III (Uniform Lifetime). 2006 tax return software free Appendix A. 2006 tax return software free Summary Record of Traditional IRA(s) for 2013   Name ______________________________________ I was □ covered □ not covered by my employer's retirement plan during the year. 2006 tax return software free 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. 2006 tax return software free         2. 2006 tax return software free         3. 2006 tax return software free         4. 2006 tax return software free         5. 2006 tax return software free         6. 2006 tax return software free         7. 2006 tax return software free         8. 2006 tax return software free         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. 2006 tax return software free             2. 2006 tax return software free             3. 2006 tax return software free             4. 2006 tax return software free             5. 2006 tax return software free             6. 2006 tax return software free             7. 2006 tax return software free             8. 2006 tax return software free             Total               Basis of all traditional IRAs for 2013 and earlier years (from Form 8606, line 14) $ Note. 2006 tax return software free You should keep copies of your income tax return, and Forms W-2, 8606, and 5498. 2006 tax return software free Appendix A. 2006 tax return software free (Continued) Worksheet for Determining Required Minimum Distributions 1. 2006 tax return software free Age 70½ 71½ 72½ 73½ 74½ 2. 2006 tax return software free Year age was reached           3. 2006 tax return software free Value of IRA at the close of business on  December 31 of the year immediately prior to the year on line 21           4. 2006 tax return software free Distribution period from Table III or life expectancy  from Life Expectancy Table I or Table II2           5. 2006 tax return software free Required distribution (divide line 3 by line 4)3                         1. 2006 tax return software free Age 75½ 76½ 77½ 78½ 79½ 2. 2006 tax return software free Year age was reached           3. 2006 tax return software free Value of IRA at the close of business on  December 31 of the year immediately prior to the year on line 21           4. 2006 tax return software free Distribution period from Table III or life expectancy from Life Expectancy Table I or Table II2           5. 2006 tax return software free Required distribution (divide line 3 by line 4)3                         1. 2006 tax return software free Age 80½ 81½ 82½ 83½ 84½ 2. 2006 tax return software free Year age was reached           3. 2006 tax return software free Value of IRA at the close of business on  December 31 of the year immediately prior to the year on line 21           4. 2006 tax return software free Distribution period from Table III or life expectancy from Life Expectancy Table I or Table II2           5. 2006 tax return software free Required distribution (divide line 3 by line 4)3                         1. 2006 tax return software free Age 85½ 86½ 87½ 88½ 89½ 2. 2006 tax return software free Year age was reached           3. 2006 tax return software free Value of IRA at the close of business on  December 31 of the year immediately prior to the year on line 21           4. 2006 tax return software free Distribution period from Table III or life expectancy from Life Expectancy Table I or Table II2           5. 2006 tax return software free 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. 2006 tax return software free 2Use the appropriate life expectancy or distribution period for each year and for each IRA. 2006 tax return software free 3If you have more than one IRA, you must withdraw an amount equal to the total of the required distributions figured for each IRA. 2006 tax return software free You can, however, withdraw the total from one IRA or from more than one IRA. 2006 tax return software free Appendix B. 2006 tax return software free 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. 2006 tax return software free (See Are You Covered by an Employer Plan? in chapter 1. 2006 tax return software free )  Use Worksheet 1 to figure your modified adjusted gross income. 2006 tax return software free This amount is needed in the computation of your IRA deduction, if any, which is figured using Worksheet 2. 2006 tax return software free   The IRA deduction figured using Worksheet 2 is entered on your tax return. 2006 tax return software free Worksheet 1 Computation of Modified AGI (For use only by taxpayers who receive social security benefits)   Filing Status — Check only one box:  □ A. 2006 tax return software free Married filing jointly  □ B. 2006 tax return software free Single, Head of Household, Qualifying Widow(er), or Married filing separately and  lived apart from your spouse during the entire year  □ C. 2006 tax return software free Married filing separately and lived with your spouse at any time during the year     1. 2006 tax return software free 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. 2006 tax return software free )  1. 2006 tax return software free   2. 2006 tax return software free Enter the amount in box 5 of all Forms SSA-1099 and Forms RRB-1099  2. 2006 tax return software free   3. 2006 tax return software free Enter one-half of line 2  3. 2006 tax return software free   4. 2006 tax return software free Enter the amount of any foreign earned income exclusion, foreign housing exclusion, U. 2006 tax return software free S. 2006 tax return software free 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. 2006 tax return software free   5. 2006 tax return software free Enter the amount of any tax-exempt interest reported on line 8b of Form 1040 or 1040A  5. 2006 tax return software free   6. 2006 tax return software free Add lines 1, 3, 4, and 5  6. 2006 tax return software free   7. 2006 tax return software free Enter the amount listed below for your filing status. 2006 tax return software free $32,000 if you checked box A above. 2006 tax return software free $25,000 if you checked box B above. 2006 tax return software free $0 if you checked box C above. 2006 tax return software free  7. 2006 tax return software free   8. 2006 tax return software free Subtract line 7 from line 6. 2006 tax return software free If zero or less, enter -0- on this line  8. 2006 tax return software free   9. 2006 tax return software free If line 8 is zero, skip to line 17, enter -0-, and continue with line 18. 2006 tax return software free   If line 8 is more than zero, enter the amount listed below for your filing status. 2006 tax return software free $12,000 if you checked box A above. 2006 tax return software free $9,000 if you checked box B above. 2006 tax return software free $0 if you checked box C above  9. 2006 tax return software free   10. 2006 tax return software free Subtract line 9 from line 8. 2006 tax return software free If zero or less, enter -0-  10. 2006 tax return software free   11. 2006 tax return software free Enter the smaller of line 8 or line 9  11. 2006 tax return software free   12. 2006 tax return software free Enter one-half of line 11  12. 2006 tax return software free   13. 2006 tax return software free Enter the smaller of line 3 or line 12  13. 2006 tax return software free   14. 2006 tax return software free Multiply line 10 by . 2006 tax return software free 85. 2006 tax return software free If line 10 is zero, enter -0-  14. 2006 tax return software free   15. 2006 tax return software free Add lines 13 and 14  15. 2006 tax return software free   16. 2006 tax return software free Multiply line 2 by . 2006 tax return software free 85  16. 2006 tax return software free   17. 2006 tax return software free Taxable benefits to be included in modified AGI for traditional IRA deduction purposes. 2006 tax return software free  Enter the smaller of line 15 or line 16  17. 2006 tax return software free   18. 2006 tax return software free 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. 2006 tax return software free   19. 2006 tax return software free Modified AGI for determining your reduced traditional IRA deduction — add lines 1, 17, and 18. 2006 tax return software free Enter here and on line 2 of Worksheet 2, next  19. 2006 tax return software free   Appendix B. 2006 tax return software free (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 . 2006 tax return software free . 2006 tax return software free . 2006 tax return software free AND your modified AGI is over . 2006 tax return software free . 2006 tax return software free . 2006 tax return software free THEN enter on line 1 below . 2006 tax return software free . 2006 tax return software free . 2006 tax return software free                 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. 2006 tax return software free Skip this worksheet, proceed to Worksheet 3, and enter your IRA deduction on line 2 of Worksheet 3. 2006 tax return software free  **If you did not live with your spouse at any time during the year, consider your filing status as single. 2006 tax return software free  Note. 2006 tax return software free If you were married and you or your spouse worked and you both contributed to IRAs, figure the deduction for each of you separately. 2006 tax return software free               1. 2006 tax return software free Enter the applicable amount from above 1. 2006 tax return software free   2. 2006 tax return software free Enter your modified AGI from Worksheet 1, line 19 2. 2006 tax return software free     Note. 2006 tax return software free If line 2 is equal to or more than the amount on line 1, stop here; your traditional IRA contributions are not deductible. 2006 tax return software free Proceed to Worksheet 3. 2006 tax return software free     3. 2006 tax return software free Subtract line 2 from line 1 3. 2006 tax return software free   4. 2006 tax return software free Multiply line 3 by the percentage below that applies to you. 2006 tax return software free If the result is not a multiple of $10, round it to the next highest multiple of $10. 2006 tax return software free (For example, $611. 2006 tax return software free 40 is rounded to $620. 2006 tax return software free ) However, if the result is less than $200, enter $200. 2006 tax return software free       Married filing jointly or qualifying widow(er) and you are covered by an employer plan, multiply line 3 by 27. 2006 tax return software free 5%  (. 2006 tax return software free 275) (by 32. 2006 tax return software free 5% (. 2006 tax return software free 325) if you are age 50 or older). 2006 tax return software free All others, multiply line 3 by 55% (. 2006 tax return software free 55) (by 65% (. 2006 tax return software free 65) if you are age 50 or older). 2006 tax return software free 4. 2006 tax return software free   5. 2006 tax return software free 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). 2006 tax return software free 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. 2006 tax return software free   6. 2006 tax return software free 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. 2006 tax return software free   7. 2006 tax return software free Deduction. 2006 tax return software free Compare lines 4, 5, and 6. 2006 tax return software free Enter the smallest amount here (or a smaller amount if you choose). 2006 tax return software free Enter this amount on the Form 1040 or 1040A line for your IRA. 2006 tax return software free (If the amount on line 6 is more than the amount on line 7, complete line 8. 2006 tax return software free ) 7. 2006 tax return software free   8. 2006 tax return software free Nondeductible contributions. 2006 tax return software free Subtract line 7 from line 5 or 6, whichever is smaller. 2006 tax return software free Enter the result here and on line 1 of your Form 8606, Nondeductible IRAs. 2006 tax return software free 8. 2006 tax return software free   Appendix B. 2006 tax return software free (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. 2006 tax return software free Married filing jointly                   □ B. 2006 tax return software free Single, Head of Household, Qualifying Widow(er), or Married filing separately  and lived apart from your spouse during the entire year                   □ C. 2006 tax return software free Married filing separately and lived with your spouse at any time during the  year             1. 2006 tax return software free 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. 2006 tax return software free ) 1. 2006 tax return software free   2. 2006 tax return software free Deduction(s) from line 7 of Worksheet(s) 2 2. 2006 tax return software free   3. 2006 tax return software free Subtract line 2 from line 1 3. 2006 tax return software free   4. 2006 tax return software free Enter amount in box 5 of all Forms SSA-1099 and Forms RRB-1099 4. 2006 tax return software free   5. 2006 tax return software free Enter one-half of line 4 5. 2006 tax return software free   6. 2006 tax return software free Enter the amount of any foreign earned income exclusion, foreign housing exclusion, exclusion of income from U. 2006 tax return software free S. 2006 tax return software free 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. 2006 tax return software free   7. 2006 tax return software free Enter the amount of any tax-exempt interest reported on line 8b of Form 1040 or 1040A 7. 2006 tax return software free   8. 2006 tax return software free Add lines 3, 5, 6, and 7 8. 2006 tax return software free   9. 2006 tax return software free Enter the amount listed below for your filing status. 2006 tax return software free $32,000 if you checked box A above. 2006 tax return software free $25,000 if you checked box B above. 2006 tax return software free $0 if you checked box C above. 2006 tax return software free 9. 2006 tax return software free   10. 2006 tax return software free Subtract line 9 from line 8. 2006 tax return software free If zero or less, enter -0- on this line. 2006 tax return software free 10. 2006 tax return software free   11. 2006 tax return software free If line 10 is zero, stop here. 2006 tax return software free None of your social security benefits are taxable. 2006 tax return software free  If line 10 is more than zero, enter the amount listed below for your filing status. 2006 tax return software free $12,000 if you checked box A above. 2006 tax return software free $9,000 if you checked box B above. 2006 tax return software free $0 if you checked box C above. 2006 tax return software free 11. 2006 tax return software free   12. 2006 tax return software free Subtract line 11 from line 10. 2006 tax return software free If zero or less, enter -0- 12. 2006 tax return software free   13. 2006 tax return software free Enter the smaller of line 10 or line 11 13. 2006 tax return software free   14. 2006 tax return software free Enter one-half of line 13 . 2006 tax return software free 14. 2006 tax return software free   15. 2006 tax return software free Enter the smaller of line 5 or line 14 15. 2006 tax return software free   16. 2006 tax return software free Multiply line 12 by . 2006 tax return software free 85. 2006 tax return software free If line 12 is zero, enter -0- 16. 2006 tax return software free   17. 2006 tax return software free Add lines 15 and 16 17. 2006 tax return software free   18. 2006 tax return software free Multiply line 4 by . 2006 tax return software free 85 18. 2006 tax return software free   19. 2006 tax return software free Taxable social security benefits. 2006 tax return software free Enter the smaller of line 17 or line 18 19. 2006 tax return software free   Appendix B. 2006 tax return software free (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. 2006 tax return software free He is 65 years old and had 2013 wages of $89,500. 2006 tax return software free His wife did not work in 2013. 2006 tax return software free He also received social security benefits of $12,000 and made a $6,000 contribution to his traditional IRA for the year. 2006 tax return software free He had no foreign income, no tax-exempt interest, and no adjustments to income on lines 23 through 36 on his Form 1040. 2006 tax return software free He participated in a section 401(k) retirement plan at work. 2006 tax return software free  John completes worksheets 1 and 2. 2006 tax return software free Worksheet 2 shows that his 2013 IRA deduction is $4,980. 2006 tax return software free 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). 2006 tax return software free  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. 2006 tax return software free Worksheet 1 Computation of Modified AGI (For use only by taxpayers who receive social security benefits)   Filing Status — Check only one box:  ☑ A. 2006 tax return software free Married filing jointly  □ B. 2006 tax return software free Single, Head of Household, Qualifying Widow(er), or Married filing separately and lived apart from your spouse during the entire year  □ C. 2006 tax return software free Married filing separately and lived with your spouse at any time during the year     1. 2006 tax return software free 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. 2006 tax return software free ) 1. 2006 tax return software free 89,500 2. 2006 tax return software free Enter the amount in box 5 of all Forms SSA-1099 and Forms RRB-1099 2. 2006 tax return software free 12,000 3. 2006 tax return software free Enter one-half of line 2 3. 2006 tax return software free 6,000 4. 2006 tax return software free Enter the amount of any foreign earned income exclusion, foreign housing exclusion, U. 2006 tax return software free S. 2006 tax return software free 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. 2006 tax return software free 0 5. 2006 tax return software free Enter the amount of any tax-exempt interest reported on line 8b of Form 1040 or 1040A 5. 2006 tax return software free 0 6. 2006 tax return software free Add lines 1, 3, 4, and 5 6. 2006 tax return software free 95,500 7. 2006 tax return software free Enter the amount listed below for your filing status. 2006 tax return software free $32,000 if you checked box A above. 2006 tax return software free $25,000 if you checked box B above. 2006 tax return software free $0 if you checked box C above. 2006 tax return software free 7. 2006 tax return software free 32,000 8. 2006 tax return software free Subtract line 7 from line 6. 2006 tax return software free If zero or less, enter -0- on this line 8. 2006 tax return software free 63,500 9. 2006 tax return software free If line 8 is zero, skip to line 17, enter -0-, and continue with line 18. 2006 tax return software free   If line 8 is more than zero, enter the amount listed below for your filing status. 2006 tax return software free $12,000 if you checked box A above. 2006 tax return software free $9,000 if you checked box B above. 2006 tax return software free $0 if you checked box C above 9. 2006 tax return software free 12,000 10. 2006 tax return software free Subtract line 9 from line 8. 2006 tax return software free If zero or less, enter -0- 10. 2006 tax return software free 51,500 11. 2006 tax return software free Enter the smaller of line 8 or line 9 11. 2006 tax return software free 12,000 12. 2006 tax return software free Enter one-half of line 11 12. 2006 tax return software free 6,000 13. 2006 tax return software free Enter the smaller of line 3 or line 12 13. 2006 tax return software free 6,000 14. 2006 tax return software free Multiply line 10 by . 2006 tax return software free 85. 2006 tax return software free If line 10 is zero, enter -0- 14. 2006 tax return software free 43,775 15. 2006 tax return software free Add lines 13 and 14 15. 2006 tax return software free 49,775 16. 2006 tax return software free Multiply line 2 by . 2006 tax return software free 85 16. 2006 tax return software free 10,200 17. 2006 tax return software free Taxable benefits to be included in modified AGI for traditional IRA deduction purposes. 2006 tax return software free  Enter the smaller of line 15 or line 16 17. 2006 tax return software free 10,200 18. 2006 tax return software free 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. 2006 tax return software free 0 19. 2006 tax return software free Modified AGI for determining your reduced traditional IRA deduction — add lines 1, 17, and 18. 2006 tax return software free Enter here and on line 2 of Worksheet 2, next 19. 2006 tax return software free 99,700 Appendix B. 2006 tax return software free (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 . 2006 tax return software free . 2006 tax return software free . 2006 tax return software free AND your modified AGI is over . 2006 tax return software free . 2006 tax return software free . 2006 tax return software free THEN enter on line 1 below . 2006 tax return software free . 2006 tax return software free . 2006 tax return software free                 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. 2006 tax return software free Skip this worksheet, proceed to Worksheet 3, and enter your IRA deduction on line 2 of Worksheet 3. 2006 tax return software free  **If you did not live with your spouse at any time during the year, consider your filing status as single. 2006 tax return software free  Note. 2006 tax return software free If you were married and you or your spouse worked and you both contributed to IRAs, figure the deduction for each of you separately. 2006 tax return software free               1. 2006 tax return software free Enter the applicable amount from above 1. 2006 tax return software free 115,000 2. 2006 tax return software free Enter your modified AGI from Worksheet 1, line 19 2. 2006 tax return software free 99,700   Note. 2006 tax return software free If line 2 is equal to or more than the amount on line 1, stop here; your traditional IRA contributions are not deductible. 2006 tax return software free Proceed to Worksheet 3. 2006 tax return software free     3. 2006 tax return software free Subtract line 2 from line 1 3. 2006 tax return software free 15,300 4. 2006 tax return software free Multiply line 3 by the percentage below that applies to you. 2006 tax return software free If the result is not a multiple of $10, round it to the next highest multiple of $10. 2006 tax return software free (For example, $611. 2006 tax return software free 40 is rounded to $620. 2006 tax return software free ) However, if the result is less than $200, enter $200. 2006 tax return software free       Married filing jointly or qualifying widow(er) and you are covered by an employer plan, multiply line 3 by 27. 2006 tax return software free 5%  (. 2006 tax return software free 275) (by 32. 2006 tax return software free 5% (. 2006 tax return software free 325) if you are age 50 or older). 2006 tax return software free All others, multiply line 3 by 55% (. 2006 tax return software free 55) (by 65% (. 2006 tax return software free 65) if you are age 50 or older). 2006 tax return software free 4. 2006 tax return software free 4,980 5. 2006 tax return software free 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). 2006 tax return software free 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. 2006 tax return software free 89,500 6. 2006 tax return software free 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. 2006 tax return software free 6,000 7. 2006 tax return software free Deduction. 2006 tax return software free Compare lines 4, 5, and 6. 2006 tax return software free Enter the smallest amount here (or a smaller amount if you choose). 2006 tax return software free Enter this amount on the Form 1040 or 1040A line for your IRA. 2006 tax return software free (If the amount on line 6 is more than the amount on line 7, complete line 8. 2006 tax return software free ) 7. 2006 tax return software free 4,980 8. 2006 tax return software free Nondeductible contributions. 2006 tax return software free Subtract line 7 from line 5 or 6, whichever is smaller. 2006 tax return software free Enter the result here and on line 1 of your Form 8606, Nondeductible IRAs. 2006 tax return software free 8. 2006 tax return software free 1,020 Appendix B. 2006 tax return software free (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. 2006 tax return software free Married filing jointly                   □ B. 2006 tax return software free Single, Head of Household, Qualifying Widow(er), or Married filing separately  and lived apart from your spouse during the entire year                   □ C. 2006 tax return software free Married filing separately and lived with your spouse at any time during the  year             1. 2006 tax return software free 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. 2006 tax return software free ) 1. 2006 tax return software free 89,500 2. 2006 tax return software free Deduction(s) from line 7 of Worksheet(s) 2 2. 2006 tax return software free 4,980 3. 2006 tax return software free Subtract line 2 from line 1 3. 2006 tax return software free 84,520 4. 2006 tax return software free Enter amount in box 5 of all Forms SSA-1099 and Forms RRB-1099 4. 2006 tax return software free 12,000 5. 2006 tax return software free Enter one-half of line 4 5. 2006 tax return software free 6,000 6. 2006 tax return software free Enter the amount of any foreign earned income exclusion, foreign housing exclusion, exclusion of income from U. 2006 tax return software free S. 2006 tax return software free 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. 2006 tax return software free 0 7. 2006 tax return software free Enter the amount of any tax-exempt interest reported on line 8b of Form 1040 or 1040A 7. 2006 tax return software free 0 8. 2006 tax return software free Add lines 3, 5, 6, and 7 8. 2006 tax return software free 90,520 9. 2006 tax return software free Enter the amount listed below for your filing status. 2006 tax return software free $32,000 if you checked box A above. 2006 tax return software free $25,000 if you checked box B above. 2006 tax return software free $0 if you checked box C above. 2006 tax return software free 9. 2006 tax return software free 32,000 10. 2006 tax return software free Subtract line 9 from line 8. 2006 tax return software free If zero or less, enter -0- on this line. 2006 tax return software free 10. 2006 tax return software free 58,520 11. 2006 tax return software free If line 10 is zero, stop here. 2006 tax return software free None of your social security benefits are taxable. 2006 tax return software free  If line 10 is more than zero, enter the amount listed below for your filing status. 2006 tax return software free $12,000 if you checked box A above. 2006 tax return software free $9,000 if you checked box B above. 2006 tax return software free $0 if you checked box C above. 2006 tax return software free 11. 2006 tax return software free 12,000 12. 2006 tax return software free Subtract line 11 from line 10. 2006 tax return software free If zero or less, enter -0- 12. 2006 tax return software free 46,520 13. 2006 tax return software free Enter the smaller of line 10 or line 11 13. 2006 tax return software free 12,000 14. 2006 tax return software free Enter one-half of line 13 . 2006 tax return software free 14. 2006 tax return software free 6,000 15. 2006 tax return software free Enter the smaller of line 5 or line 14 15. 2006 tax return software free 6,000 16. 2006 tax return software free Multiply line 12 by . 2006 tax return software free 85. 2006 tax return software free If line 12 is zero, enter -0- 16. 2006 tax return software free 39,542 17. 2006 tax return software free Add lines 15 and 16 17. 2006 tax return software free 45,542 18. 2006 tax return software free Multiply line 4 by . 2006 tax return software free 85 18. 2006 tax return software free 10,200 19. 2006 tax return software free Taxable social security benefits. 2006 tax return software free Enter the smaller of line 17 or line 18 19. 2006 tax return software free 10,200 Appendix C. 2006 tax return software free Life Expectancy Tables   Table I (Single Life Expectancy) (For Use by Beneficiaries)         Age Life Expectancy Age Life Expectancy 0 82. 2006 tax return software free 4 28 55. 2006 tax return software free 3 1 81. 2006 tax return software free 6 29 54. 2006 tax return software free 3 2 80. 2006 tax return software free 6 30 53. 2006 tax return software free 3 3 79. 2006 tax return software free 7 31 52. 2006 tax return software free 4 4 78. 2006 tax return software free 7 32 51. 2006 tax return software free 4 5 77. 2006 tax return software free 7 33 50. 2006 tax return software free 4 6 76. 2006 tax return software free 7 34 49. 2006 tax return software free 4 7 75. 2006 tax return software free 8 35 48. 2006 tax return software free 5 8 74. 2006 tax return software free 8 36 47. 2006 tax return software free 5 9 73. 2006 tax return software free 8 37 46. 2006 tax return software free 5 10 72. 2006 tax return software free 8 38 45. 2006 tax return software free 6 11 71. 2006 tax return software free 8 39 44. 2006 tax return software free 6 12 70. 2006 tax return software free 8 40 43. 2006 tax return software free 6 13 69. 2006 tax return software free 9 41 42. 2006 tax return software free 7 14 68. 2006 tax return software free 9 42 41. 2006 tax return software free 7 15 67. 2006 tax return software free 9 43 40. 2006 tax return software free 7 16 66. 2006 tax return software free 9 44 39. 2006 tax return software free 8 17 66. 2006 tax return software free 0 45 38. 2006 tax return software free 8 18 65. 2006 tax return software free 0 46 37. 2006 tax return software free 9 19 64. 2006 tax return software free 0 47 37. 2006 tax return software free 0 20 63. 2006 tax return software free 0 48 36. 2006 tax return software free 0 21 62. 2006 tax return software free 1 49 35. 2006 tax return software free 1 22 61. 2006 tax return software free 1 50 34. 2006 tax return software free 2 23 60. 2006 tax return software free 1 51 33. 2006 tax return software free 3 24 59. 2006 tax return software free 1 52 32. 2006 tax return software free 3 25 58. 2006 tax return software free 2 53 31. 2006 tax return software free 4 26 57. 2006 tax return software free 2 54 30. 2006 tax return software free 5 27 56. 2006 tax return software free 2 55 29. 2006 tax return software free 6 Appendix C. 2006 tax return software free (Continued)   Table I (Single Life Expectancy) (For Use by Beneficiaries)         Age Life Expectancy Age Life Expectancy 56 28. 2006 tax return software free 7 84 8. 2006 tax return software free 1 57 27. 2006 tax return software free 9 85 7. 2006 tax return software free 6 58 27. 2006 tax return software free 0 86 7. 2006 tax return software free 1 59 26. 2006 tax return software free 1 87 6. 2006 tax return software free 7 60 25. 2006 tax return software free 2 88 6. 2006 tax return software free 3 61 24. 2006 tax return software free 4 89 5. 2006 tax return software free 9 62 23. 2006 tax return software free 5 90 5. 2006 tax return software free 5 63 22. 2006 tax return software free 7 91 5. 2006 tax return software free 2 64 21. 2006 tax return software free 8 92 4. 2006 tax return software free 9 65 21. 2006 tax return software free 0 93 4. 2006 tax return software free 6 66 20. 2006 tax return software free 2 94 4. 2006 tax return software free 3 67 19. 2006 tax return software free 4 95 4. 2006 tax return software free 1 68 18. 2006 tax return software free 6 96 3. 2006 tax return software free 8 69 17. 2006 tax return software free 8 97 3. 2006 tax return software free 6 70 17. 2006 tax return software free 0 98 3. 2006 tax return software free 4 71 16. 2006 tax return software free 3 99 3. 2006 tax return software free 1 72 15. 2006 tax return software free 5 100 2. 2006 tax return software free 9 73 14. 2006 tax return software free 8 101 2. 2006 tax return software free 7 74 14. 2006 tax return software free 1 102 2. 2006 tax return software free 5 75 13. 2006 tax return software free 4 103 2. 2006 tax return software free 3 76 12. 2006 tax return software free 7 104 2. 2006 tax return software free 1 77 12. 2006 tax return software free 1 105 1. 2006 tax return software free 9 78 11. 2006 tax return software free 4 106 1. 2006 tax return software free 7 79 10. 2006 tax return software free 8 107 1. 2006 tax return software free 5 80 10. 2006 tax return software free 2 108 1. 2006 tax return software free 4 81 9. 2006 tax return software free 7 109 1. 2006 tax return software free 2 82 9. 2006 tax return software free 1 110 1. 2006 tax return software free 1 83 8. 2006 tax return software free 6 111 and over 1. 2006 tax return software free 0 Appendix C. 2006 tax return software free 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. 2006 tax return software free 1 69. 2006 tax return software free 6 69. 2006 tax return software free 1 68. 2006 tax return software free 7 68. 2006 tax return software free 3 67. 2006 tax return software free 9 67. 2006 tax return software free 5 67. 2006 tax return software free 2 66. 2006 tax return software free 9 66. 2006 tax return software free 6 21 69. 2006 tax return software free 6 69. 2006 tax return software free 1 68. 2006 tax return software free 6 68. 2006 tax return software free 2 67. 2006 tax return software free 7 67. 2006 tax return software free 3 66. 2006 tax return software free 9 66. 2006 tax return software free 6 66. 2006 tax return software free 2 65. 2006 tax return software free 9 22 69. 2006 tax return software free 1 68. 2006 tax return software free 6 68. 2006 tax return software free 1 67. 2006 tax return software free 6 67. 2006 tax return software free 2 66. 2006 tax return software free 7 66. 2006 tax return software free 3 65. 2006 tax return software free 9 65. 2006 tax return software free 6 65. 2006 tax return software free 2 23 68. 2006 tax return software free 7 68. 2006 tax return software free 2 67. 2006 tax return software free 6 67. 2006 tax return software free 1 66. 2006 tax return software free 6 66. 2006 tax return software free 2 65. 2006 tax return software free 7 65. 2006 tax return software free 3 64. 2006 tax return software free 9 64. 2006 tax return software free 6 24 68. 2006 tax return software free 3 67. 2006 tax return software free 7 67. 2006 tax return software free 2 66. 2006 tax return software free 6 66. 2006 tax return software free 1 65. 2006 tax return software free 6 65. 2006 tax return software free 2 64. 2006 tax return software free 7 64. 2006 tax return software free 3 63. 2006 tax return software free 9 25 67. 2006 tax return software free 9 67. 2006 tax return software free 3 66. 2006 tax return software free 7 66. 2006 tax return software free 2 65. 2006 tax return software free 6 65. 2006 tax return software free 1 64. 2006 tax return software free 6 64. 2006 tax return software free 2 63. 2006 tax return software free 7 63. 2006 tax return software free 3 26 67. 2006 tax return software free 5 66. 2006 tax return software free 9 66. 2006 tax return software free 3 65. 2006 tax return software free 7 65. 2006 tax return software free 2 64. 2006 tax return software free 6 64. 2006 tax return software free 1 63. 2006 tax return software free 6 63. 2006 tax return software free 2 62. 2006 tax return software free 8 27 67. 2006 tax return software free 2 66. 2006 tax return software free 6 65. 2006 tax return software free 9 65. 2006 tax return software free 3 64. 2006 tax return software free 7 64. 2006 tax return software free 2 63. 2006 tax return software free 6 63. 2006 tax return software free 1 62. 2006 tax return software free 7 62. 2006 tax return software free 2 28 66. 2006 tax return software free 9 66. 2006 tax return software free 2 65. 2006 tax return software free 6 64. 2006 tax return software free 9 64. 2006 tax return software free 3 63. 2006 tax return software free 7 63. 2006 tax return software free 2 62. 2006 tax return software free 7 62. 2006 tax return software free 1 61. 2006 tax return software free 7 29 66. 2006 tax return software free 6 65. 2006 tax return software free 9 65. 2006 tax return software free 2 64. 2006 tax return software free 6 63. 2006 tax return software free 9 63. 2006 tax return software free 3 62. 2006 tax return software free 8 62. 2006 tax return software free 2 61. 2006 tax return software free 7 61. 2006 tax return software free 2 30 66. 2006 tax return software free 3 65. 2006 tax return software free 6 64. 2006 tax return software free 9 64. 2006 tax return software free 2 63. 2006 tax return software free 6 62. 2006 tax return software free 9 62. 2006 tax return software free 3 61. 2006 tax return software free 8 61. 2006 tax return software free 2 60. 2006 tax return software free 7 31 66. 2006 tax return software free 1 65. 2006 tax return software free 3 64. 2006 tax return software free 6 63. 2006 tax return software free 9 63. 2006 tax return software free 2 62. 2006 tax return software free 6 62. 2006 tax return software free 0 61. 2006 tax return software free 4 60. 2006 tax return software free 8 60. 2006 tax return software free 2 32 65. 2006 tax return software free 8 65. 2006 tax return software free 1 64. 2006 tax return software free 3 63. 2006 tax return software free 6 62. 2006 tax return software free 9 62. 2006 tax return software free 2 61. 2006 tax return software free 6 61. 2006 tax return software free 0 60. 2006 tax return software free 4 59. 2006 tax return software free 8 33 65. 2006 tax return software free 6 64. 2006 tax return software free 8 64. 2006 tax return software free 1 63. 2006 tax return software free 3 62. 2006 tax return software free 6 61. 2006 tax return software free 9 61. 2006 tax return software free 3 60. 2006 tax return software free 6 60. 2006 tax return software free 0 59. 2006 tax return software free 4 34 65. 2006 tax return software free 4 64. 2006 tax return software free 6 63. 2006 tax return software free 8 63. 2006 tax return software free 1 62. 2006 tax return software free 3 61. 2006 tax return software free 6 60. 2006 tax return software free 9 60. 2006 tax return software free 3 59. 2006 tax return software free 6 59. 2006 tax return software free 0 35 65. 2006 tax return software free 2 64. 2006 tax return software free 4 63. 2006 tax return software free 6 62. 2006 tax return software free 8 62. 2006 tax return software free 1 61. 2006 tax return software free 4 60. 2006 tax return software free 6 59. 2006 tax return software free 9 59. 2006 tax return software free 3 58. 2006 tax return software free 6 36 65. 2006 tax return software free 0 64. 2006 tax return software free 2 63. 2006 tax return software free 4 62. 2006 tax return software free 6 61. 2006 tax return software free 9 61. 2006 tax return software free 1 60. 2006 tax return software free 4 59. 2006 tax return software free 6 59. 2006 tax return software free 0 58. 2006 tax return software free 3 37 64. 2006 tax return software free 9 64. 2006 tax return software free 0 63. 2006 tax return software free 2 62. 2006 tax return software free 4 61. 2006 tax return software free 6 60. 2006 tax return software free 9 60. 2006 tax return software free 1 59. 2006 tax return software free 4 58. 2006 tax return software free 7 58. 2006 tax return software free 0 38 64. 2006 tax return software free 7 63. 2006 tax return software free 9 63. 2006 tax return software free 0 62. 2006 tax return software free 2 61. 2006 tax return software free 4 60. 2006 tax return software free 6 59. 2006 tax return software free 9 59. 2006 tax return software free 1 58. 2006 tax return software free 4 57. 2006 tax return software free 7 39 64. 2006 tax return software free 6 63. 2006 tax return software free 7 62. 2006 tax return software free 9 62. 2006 tax return software free 1 61. 2006 tax return software free 2 60. 2006 tax return software free 4 59. 2006 tax return software free 6 58. 2006 tax return software free 9 58. 2006 tax return software free 1 57. 2006 tax return software free 4 40 64. 2006 tax return software free 4 63. 2006 tax return software free 6 62. 2006 tax return software free 7 61. 2006 tax return software free 9 61. 2006 tax return software free 1 60. 2006 tax return software free 2 59. 2006 tax return software free 4 58. 2006 tax return software free 7 57. 2006 tax return software free 9 57. 2006 tax return software free 1 41 64. 2006 tax return software free 3 63. 2006 tax return software free 5 62. 2006 tax return software free 6 61. 2006 tax return software free 7 60. 2006 tax return software free 9 60. 2006 tax return software free 1 59. 2006 tax return software free 3 58. 2006 tax return software free 5 57. 2006 tax return software free 7 56. 2006 tax return software free 9 42 64. 2006 tax return software free 2 63. 2006 tax return software free 3 62. 2006 tax return software free 5 61. 2006 tax return software free 6 60. 2006 tax return software free 8 59. 2006 tax return software free 9 59. 2006 tax return software free 1 58. 2006 tax return software free 3 57. 2006 tax return software free 5 56. 2006 tax return software free 7 43 64. 2006 tax return software free 1 63. 2006 tax return software free 2 62. 2006 tax return software free 4 61. 2006 tax return software free 5 60. 2006 tax return software free 6 59. 2006 tax return software free 8 58. 2006 tax return software free 9 58. 2006 tax return software free 1 57. 2006 tax return software free 3 56. 2006 tax return software free 5 44 64. 2006 tax return software free 0 63. 2006 tax return software free 1 62. 2006 tax return software free 2 61. 2006 tax return software free 4 60. 2006 tax return software free 5 59. 2006 tax return software free 6 58. 2006 tax return software free 8 57. 2006 tax return software free 9 57. 2006 tax return software free 1 56. 2006 tax return software free 3 45 64. 2006 tax return software free 0 63. 2006 tax return software free 0 62. 2006 tax return software free 2 61. 2006 tax return software free 3 60. 2006 tax return software free 4 59. 2006 tax return software free 5 58. 2006 tax return software free 6 57. 2006 tax return software free 8 56. 2006 tax return software free 9 56. 2006 tax return software free 1 46 63. 2006 tax return software free 9 63. 2006 tax return software free 0 62. 2006 tax return software free 1 61. 2006 tax return software free 2 60. 2006 tax return software free 3 59. 2006 tax return software free 4 58. 2006 tax return software free 5 57. 2006 tax return software free 7 56. 2006 tax return software free 8 56. 2006 tax return software free 0 47 63. 2006 tax return software free 8 62. 2006 tax return software free 9 62. 2006 tax return software free 0 61. 2006 tax return software free 1 60. 2006 tax return software free 2 59. 2006 tax return software free 3 58. 2006 tax return software free 4 57. 2006 tax return software free 5 56. 2006 tax return software free 7 55. 2006 tax return software free 8 48 63. 2006 tax return software free 7 62. 2006 tax return software free 8 61. 2006 tax return software free 9 61. 2006 tax return software free 0 60. 2006 tax return software free 1 59. 2006 tax return software free 2 58. 2006 tax return software free 3 57. 2006 tax return software free 4 56. 2006 tax return software free 5 55. 2006 tax return software free 7 49 63. 2006 tax return software free 7 62. 2006 tax return software free 8 61. 2006 tax return software free 8 60. 2006 tax return software free 9 60. 2006 tax return software free 0 59. 2006 tax return software free 1 58. 2006 tax return software free 2 57. 2006 tax return software free 3 56. 2006 tax return software free 4 55. 2006 tax return software free 6 50 63. 2006 tax return software free 6 62. 2006 tax return software free 7 61. 2006 tax return software free 8 60. 2006 tax return software free 8 59. 2006 tax return software free 9 59. 2006 tax return software free 0 58. 2006 tax return software free 1 57. 2006 tax return software free 2 56. 2006 tax return software free 3 55. 2006 tax return software free 4 51 63. 2006 tax return software free 6 62. 2006 tax return software free 6 61. 2006 tax return software free 7 60. 2006 tax return software free 8 59. 2006 tax return software free 9 58. 2006 tax return software free 9 58. 2006 tax return software free 0 57. 2006 tax return software free 1 56. 2006 tax return software free 2 55. 2006 tax return software free 3 52 63. 2006 tax return software free 5 62. 2006 tax return software free 6 61. 2006 tax return software free 7 60. 2006 tax return software free 7 59. 2006 tax return software free 8 58. 2006 tax return software free 9 58. 2006 tax return software free 0 57. 2006 tax return software free 1 56. 2006 tax return software free 1 55. 2006 tax return software free 2 53 63. 2006 tax return software free 5 62. 2006 tax return software free 5 61. 2006 tax return software free 6 60. 2006 tax return software free 7 59. 2006 tax return software free 7 58. 2006 tax return software free 8 57. 2006 tax return software free 9 57. 2006 tax return software free 0 56. 2006 tax return software free 1 55. 2006 tax return software free 2 54 63. 2006 tax return software free 5 62. 2006 tax return software free 5 61. 2006 tax return software free 6 60. 2006 tax return software free 6 59. 2006 tax return software free 7 58. 2006 tax return software free 8 57. 2006 tax return software free 8 56. 2006 tax return software free 9 56. 2006 tax return software free 0 55. 2006 tax return software free 1 55 63. 2006 tax return software free 4 62. 2006 tax return software free 5 61. 2006 tax return software free 5 60. 2006 tax return software free 6 59. 2006 tax return software free 6 58. 2006 tax return software free 7 57. 2006 tax return software free 8 56. 2006 tax return software free 8 55. 2006 tax return software free 9 55. 2006 tax return software free 0 56 63. 2006 tax return software free 4 62. 2006 tax return software free 4 61. 2006 tax return software free 5 60. 2006 tax return software free 5 59. 2006 tax return software free 6 58. 2006 tax return software free 7 57. 2006 tax return software free 7 56. 2006 tax return software free 8 55. 2006 tax return software free 9 54. 2006 tax return software free 9 57 63. 2006 tax return software free 4 62. 2006 tax return software free 4 61. 2006 tax return software free 5 60. 2006 tax return software free 5 59. 2006 tax return software free 6 58. 2006 tax return software free 6 57. 2006 tax return software free 7 56. 2006 tax return software free 7 55. 2006 tax return software free 8 54. 2006 tax return software free 9 58 63. 2006 tax return software free 3 62. 2006 tax return software free 4 61. 2006 tax return software free 4 60. 2006 tax return software free 5 59. 2006 tax return software free 5 58. 2006 tax return software free 6 57. 2006 tax return software free 6 56. 2006 tax return software free 7 55. 2006 tax return software free 8 54. 2006 tax return software free 8 59 63. 2006 tax return software free 3 62. 2006 tax return software free 3 61. 2006 tax return software free 4 60. 2006 tax return software free 4 59. 2006 tax return software free 5 58. 2006 tax return software free 5 57. 2006 tax return software free 6 56. 2006 tax return software free 7 55. 2006 tax return software free 7 54. 2006 tax return software free 8 Appendix C. 2006 tax return software free (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. 2006 tax return software free 3 62. 2006 tax return software free 3 61. 2006 tax return software free 4 60. 2006 tax return software free 4 59. 2006 tax return software free 5 58. 2006 tax return software free 5 57. 2006 tax return software free 6 56. 2006 tax return software free 6 55. 2006 tax return software free 7 54. 2006 tax return software free 7 61 63. 2006 tax return software free 3 62. 2006 tax return software free 3 61. 2006 tax return software free 3 60. 2006 tax return software free 4 59. 2006 tax return software free 4 58. 2006 tax return software free 5 57. 2006 tax return software free 5 56. 2006 tax return software free 6 55. 2006 tax return software free 6 54. 2006 tax return software free 7 62 63. 2006 tax return software free 2 62. 2006 tax return software free 3 61. 2006 tax return software free 3 60. 2006 tax return software free 4 59. 2006 tax return software free 4 58. 2006 tax return software free 4 57. 2006 tax return software free 5 56. 2006 tax return software free 5 55. 2006 tax return software free 6 54. 2006 tax return software free 7 63 63. 2006 tax return software free 2 62. 2006 tax return software free 3 61. 2006 tax return software free 3 60. 2006 tax return software free 3 59. 2006 tax return software free 4 58. 2006 tax return software free 4 57. 2006 tax return software free 5 56. 2006 tax return software free 5 55. 2006 tax return software free 6 54. 2006 tax return software free 6 64 63. 2006 tax return software free 2 62. 2006 tax return software free 2 61. 2006 tax return software free 3 60. 2006 tax return software free 3 59. 2006 tax return software free 4 58. 2006 tax return software free 4 57. 2006 tax return software free 4 56. 2006 tax return software free 5 55. 2006 tax return software free 5 54. 2006 tax return software free 6 65 63. 2006 tax return software free 2 62. 2006 tax return software free 2 61. 2006 tax return software free 3 60. 2006 tax return software free 3 59. 2006 tax return software free 3 58. 2006 tax return software free 4 57. 2006 tax return software free 4 56. 2006 tax return software free 5 55. 2006 tax return software free 5 54. 2006 tax return software free 6 66 63. 2006 tax return software free 2 62. 2006 tax return software free 2 61. 2006 tax return software free 2 60. 2006 tax return software free 3 59. 2006 tax return software free 3 58. 2006 tax return software free 4 57. 2006 tax return software free 4 56. 2006 tax return software free 4 55. 2006 tax return software free 5 54. 2006 tax return software free 5 67 63. 2006 tax return software free 2 62. 2006 tax return software free 2 61. 2006 tax return software free 2 60. 2006 tax return software free 3 59. 2006 tax return software free 3 58. 2006 tax return software free 3 57. 2006 tax return software free 4 56. 2006 tax return software free 4 55. 2006 tax return software free 5 54. 2006 tax return software free 5 68 63. 2006 tax return software free 1 62. 2006 tax return software free 2 61. 2006 tax return software free 2 60. 2006 tax return software free 2 59. 2006 tax return software free 3 58. 2006 tax return software free 3 57. 2006 tax return software free 4 56. 2006 tax return software free 4 55. 2006 tax return software free 4 54. 2006 tax return software free 5 69 63. 2006 tax return software free 1 62. 2006 tax return software free 2 61. 2006 tax return software free 2 60. 2006 tax return software free 2 59. 2006 tax return software free 3 58. 2006 tax return software free 3 57. 2006 tax return software free 3 56. 2006 tax return software free 4 55. 2006 tax return software free 4 54. 2006 tax return software free 5 70 63. 2006 tax return software free 1 62. 2006 tax return software free 2 61. 2006 tax return software free 2 60. 2006 tax return software free 2 59. 2006 tax return software free 3 58. 2006 tax return software free 3 57. 2006 tax return software free 3 56. 2006 tax return software free 4 55. 2006 tax return software free 4 54. 2006 tax return software free 4 71 63. 2006 tax return software free 1 62. 2006 tax return software free 1 61. 2006 tax return software free 2 60. 2006 tax return software free 2 59. 2006 tax return software free 2 58. 2006 tax return software free 3 57. 2006 tax return software free 3 56. 2006 tax return software free 4 55. 2006 tax return software free 4 54. 2006 tax return software free 4 72 63. 2006 tax return software free 1 62. 2006 tax return software free 1 61. 2006 tax return software free 2 60. 2006 tax return software free 2 59. 2006 tax return software free 2 58. 2006 tax return software free 3 57. 2006 tax return software free 3 56. 2006 tax return software free 3 55. 2006 tax return software free 4 54. 2006 tax return software free 4 73 63. 2006 tax return software free 1 62. 2006 tax return software free 1 61. 2006 tax return software free 2 60. 2006 tax return software free 2 59. 2006 tax return software free 2 58. 2006 tax return software free 3 57. 2006 tax return software free 3 56. 2006 tax return software free 3 55. 2006 tax return software free 4 54. 2006 tax return software free 4 74 63. 2006 tax return software free 1 62. 2006 tax return software free 1 61. 2006 tax return software free 2 60. 2006 tax return software free 2 59. 2006 tax return software free 2 58. 2006 tax return software free 2 57. 2006 tax return software free 3 56. 2006 tax return software free 3 55. 2006 tax return software free 4 54. 2006 tax return software free 4 75 63. 2006 tax return software free 1 62. 2006 tax return software free 1 61. 2006 tax return software free 1 60. 2006 tax return software free 2 59. 2006 tax return software free 2 58. 2006 tax return software free 2 57. 2006 tax return software free 3 56. 2006 tax return software free 3 55. 2006 tax return software free 3 54. 2006 tax return software free 4 76 63. 2006 tax return software free 1 62. 2006 tax return software free 1 61. 2006 tax return software free 1 60. 2006 tax return software free 2 59. 2006 tax return software free 2 58. 2006 tax return software free 2 57. 2006 tax return software free 3 56. 2006 tax return software free 3 55. 2006 tax return software free 3 54. 2006 tax return software free 4 77 63. 2006 tax return software free 1 62. 2006 tax return software free 1 61. 2006 tax return software free 1 60. 2006 tax return software free 2 59. 2006 tax return software free 2 58. 2006 tax return software free 2 57. 2006 tax return software free 3 56. 2006 tax return software free 3 55. 2006 tax return software free 3 54. 2006 tax return software free 4 78 63. 2006 tax return software free 1 62. 2006 tax return software free 1 61. 2006 tax return software free 1 60. 2006 tax return software free 2 59. 2006 tax return software free 2 58. 2006 tax return software free 2 57. 2006 tax return software free 3 56. 2006 tax return software free 3 55. 2006 tax return software free 3 54. 2006 tax return software free 4 79 63. 2006 tax return software free 1 62. 2006 tax return software free 1 61. 2006 tax return software free 1 60. 2006 tax return software free 2 59. 2006 tax return software free 2 58. 2006 tax return software free 2 57. 2006 tax return software free 2 56. 2006 tax return software free 3 55. 2006 tax return software free 3 54. 2006 tax return software free 3 80 63. 2006 tax return software free 1 62. 2006 tax return software free 1 61. 2006 tax return software free 1 60. 2006 tax return software free 1 59. 2006 tax return software free 2 58. 2006 tax return software free 2 57. 2006 tax return software free 2 56. 2006 tax return software free 3 55. 2006 tax return software free 3 54. 2006 tax return software free 3 81 63. 2006 tax return software free 1 62. 2006 tax return software free 1 61. 2006 tax return software free 1 60. 2006 tax return software free 1 59. 2006 tax return software free 2 58. 2006 tax return software free 2 57. 2006 tax return software free 2 56. 2006 tax return software free 3 55. 2006 tax return software free 3 54. 2006 tax return software free 3 82 63. 2006 tax return software free 1 62. 2006 tax return software free 1 61. 2006 tax return software free 1 60. 2006 tax return software free 1 59. 2006 tax return software free 2 58. 2006 tax return software free 2 57. 2006 tax return software free 2 56. 2006 tax return software free 3 55. 2006 tax return software free 3 54. 2006 tax return software free 3 83 63. 2006 tax return software free 1 62. 2006 tax return software free 1 61. 2006 tax return software free 1 60. 2006 tax return software free 1 59. 2006 tax return software free 2 58. 2006 tax return software free 2 57. 2006 tax return software free 2 56. 2006 tax return software free 3 55. 2006 tax return software free 3 54. 2006 tax return software free 3 84 63. 2006 tax return software free 0 62. 2006 tax return software free 1 61. 2006 tax return software free 1 60. 2006 tax return software free 1 59. 2006 tax return software free 2 58. 2006 tax return software free 2 57. 2006 tax return software free 2 56. 2006 tax return software free 3 55. 2006 tax return software free 3 54. 2006 tax return software free 3 85 63. 2006 tax return software free 0 62. 2006 tax return software free 1 61. 2006 tax return software free 1 60. 2006 tax return software free 1 59. 2006 tax return software free 2 58. 2006 tax return software free 2 57. 2006 tax return software free 2 56. 2006 tax return software free 3 55. 2006 tax return software free 3 54. 2006 tax return software free 3 86 63. 2006 tax return software free 0 62. 2006 tax return software free 1 61. 2006 tax return software free 1 60. 2006 tax return software free 1 59. 2006 tax return software free 2 58. 2006 tax return software free 2 57. 2006 tax return software free 2 56. 2006 tax return software free 2 55. 2006 tax return software free 3 54. 2006 tax return software free 3 87 63. 2006 tax return software free 0 62. 2006 tax return software free 1 61. 2006 tax return software free 1 60. 2006 tax return software free 1 59. 2006 tax return software free 2 58. 2006 tax return software free 2 57. 2006 tax return software free 2 56. 2006 tax return software free 2 55. 2006 tax return software free 3 54. 2006 tax return software free 3 88 63. 2006 tax return software free 0 62. 2006 tax return software free 1 61. 2006 tax return software free 1 60. 2006 tax return software free 1 59. 2006 tax return software free 2 58. 2006 tax return software free 2 57. 2006 tax return software free 2 56. 2006 tax return software free 2 55. 2006 tax return software free 3 54. 2006 tax return software free 3 89 63. 2006 tax return software free 0 62. 2006 tax return software free 1 61. 2006 tax return software free 1 60. 2006 tax return software free 1 59. 2006 tax return software free 1 58. 2006 tax return software free 2 57. 2006 tax return software free 2 56. 2006 tax return software free 2 55. 2006 tax return software free 3 54. 2006 tax return software free 3 90 63. 2006 tax return software free 0 62. 2006 tax return software free 1 61. 2006 tax return software free 1 60. 2006 tax return software free 1 59. 2006 tax return software free 1 58. 2006 tax return software free 2 57. 2006 tax return software free 2 56. 2006 tax return software free 2 55. 2006 tax return software free 3 54. 2006 tax return software free 3 91 63. 2006 tax return software free 0 62. 2006 tax return software free 1 61. 2006 tax return software free 1 60. 2006 tax return software free 1 59. 2006 tax return software free 1 58. 2006 tax return software free 2 57. 2006 tax return software free 2 56. 2006 tax return software free 2 55. 2006 tax return software free 3 54. 2006 tax return software free 3 92 63. 2006 tax return software free 0 62. 2006 tax return software free 1 61. 2006 tax return software free 1 60. 2006 tax return software free 1 59. 2006 tax return software free 1 58. 2006 tax return software free 2 57. 2006 tax return software free 2 56. 2006 tax return software free 2 55. 2006 tax return software free 3 54. 2006 tax return software free 3 93 63. 2006 tax return software free 0 62. 2006 tax return software free 1 61. 2006 tax return software free 1 60. 2006 tax return software free 1 59. 2006 tax return software free 1 58. 2006 tax return software free 2 57. 2006 tax return software free 2 56. 2006 tax return software free 2 55. 2006 tax return software free 3 54. 2006 tax return software free 3 94 63. 2006 tax return software free 0 62. 2006 tax return software free 1 61. 2006 tax return software free 1 60. 2006 tax return software free 1 59. 2006 tax return software free 1 58. 2006 tax return software free 2 57. 2006 tax return software free 2 56. 2006 tax return software free 2 55. 2006 tax return software free 3 54. 2006 tax return software free 3 95 63. 2006 tax return software free 0 62. 2006 tax return software free 1 61. 2006 tax return software free 1 60. 2006 tax return software free 1 59. 2006 tax return software free 1 58. 2006 tax return software free 2 57. 2006 tax return software free 2 56. 2006 tax return software free 2 55. 2006 tax return software free 3 54. 2006 tax return software free 3 96 63. 2006 tax return software free 0 62. 2006 tax return software free 1 61. 2006 tax return software free 1 60. 2006 tax return software free 1 59. 2006 tax return software free 1 58. 2006 tax return software free 2 57. 2006 tax return software free 2 56. 2006 tax return software free 2 55. 2006 tax return software free 3 54. 2006 tax return software free 3 97 63. 2006 tax return software free 0 62. 2006 tax return software free 1 61. 2006 tax return software free 1 60. 2006 tax return software free 1 59. 2006 tax return software free 1 58. 2006 tax return software free 2 57. 2006 tax return software free 2 56. 2006 tax return software free 2 55. 2006 tax return software free 3 54. 2006 tax return software free 3 98 63. 2006 tax return software free 0 62. 2006 tax return software free 1 61. 2006 tax return software free 1 60. 2006 tax return software free 1 59. 2006 tax return software free 1 58. 2006 tax return software free 2 57. 2006 tax return software free 2 56. 2006 tax return software free 2 55. 2006 tax return software free 3 54. 2006 tax return software free 3 99 63. 2006 tax return software free 0 62. 2006 tax return software free 1 61. 2006 tax return software free 1 60. 2006 tax return software free 1 59. 2006 tax return software free 1 58. 2006 tax return software free 2 57. 2006 tax return software free 2 56. 2006 tax return software free 2 55. 2006 tax return software free 3 54. 2006 tax return software free 3 Appendix C. 2006 tax return software free (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. 2006 tax return software free 0 62. 2006 tax return software free 1 61. 2006 tax return software free 1 60. 2006 tax return software free 1 59. 2006 tax return software free 1 58. 2006 tax return software free 2 57. 2006 tax return software free 2 56. 2006 tax return software free 2 55. 2006 tax return software free 3 54. 2006 tax return software free 3 101 63. 2006 tax return software free 0 62. 2006 tax return software free 1 61. 2006 tax return software free 1 60. 2006 tax return software free 1 59. 2006 tax return software free 1 58. 2006 tax return software free 2 57. 2006 tax return software free 2 56. 2006 tax return software free 2 55. 2006 tax return software free 3 54. 2006 tax return software free 3 102 63. 2006 tax return software free 0 62. 2006 tax return software free 1 61. 2006 tax return software free 1 60. 2006 tax return software free 1 59. 2006 tax return software free 1 58. 2006 tax return software free 2 57. 2006 tax return software free 2 56. 2006 tax return software free 2 55. 2006 tax return software free 3 54. 2006 tax return software free 3 103 63. 2006 tax return software free 0 62. 2006 tax return software free 1 61. 2006 tax return software free 1 60. 2006 tax return software free 1 59. 2006 tax return software free 1 58. 2006 tax return software free 2 57. 2006 tax return software free 2 56. 2006 tax return software free 2 55. 2006 tax return software free 3 54. 2006 tax return software free 3 104 63. 2006 tax return software free 0 62. 2006 tax return software free 1 61. 2006 tax return software free 1 60. 2006 tax return software free 1 59. 2006 tax return software free 1 58. 2006 tax return software free 2 57. 2006 tax return software free 2 56. 2006 tax return software free 2 55. 2006 tax return software free 3 54. 2006 tax return software free 3 105 63. 2006 tax return software free 0 62. 2006 tax return software free 1 61. 2006 tax return software free 1 60. 2006 tax return software free 1 59. 2006 tax return software free 1 58. 2006 tax return software free 2 57. 2006 tax return software free 2 56. 2006 tax return software free 2 55. 2006 tax return software free 3 54. 2006 tax return software free 3 106 63. 2006 tax return software free 0 62. 2006 tax return software free 1 61. 2006 tax return software free 1 60. 2006 tax return software free 1 59. 2006 tax return software free 1 58. 2006 tax return software free 2 57. 2006 tax return software free 2 56. 2006 tax return software free 2 55. 2006 tax return software free 3 54. 2006 tax return software free 3 107 63. 2006 tax return software free 0 62. 2006 tax return software free 1 61. 2006 tax return software free 1 60. 2006 tax return software free 1 59. 2006 tax return software free 1 58. 2006 tax return software free 2 57. 2006 tax return software free 2 56. 2006 tax return software free 2 55. 2006 tax return software free 3 54. 2006 tax return software free 3 108 63. 2006 tax return software free 0 62. 2006 tax return software free 1 61. 2006 tax return software free 1 60. 2006 tax return software free 1 59. 2006 tax return software free 1 58. 2006 tax return software free 2 57. 2006 tax return software free 2 56. 2006 tax return software free 2 55. 2006 tax return software free 3 54. 2006 tax return software free 3 109 63. 2006 tax return software free 0 62. 2006 tax return software free 1 61. 2006 tax return software free 1 60. 2006 tax return software free 1 59. 2006 tax return software free 1 58. 2006 tax return software free 2 57. 2006 tax return software free 2 56. 2006 tax return software free 2 55. 2006 tax return software free 3 54. 2006 tax return software free 3 110 63. 2006 tax return software free 0 62. 2006 tax return software free 1 61. 2006 tax return software free 1 60. 2006 tax return software free 1 59. 2006 tax return software free 1 58. 2006 tax return software free 2 57. 2006 tax return software free 2 56. 2006 tax return software free 2 55. 2006 tax return software free 3 54. 2006 tax return software free 3 111 63. 2006 tax return software free 0 62. 2006 tax return software free 1 61. 2006 tax return software free 1 60. 2006 tax return software free 1 59. 2006 tax return software free 1 58. 2006 tax return software free 2 57. 2006 tax return software free 2 56. 2006 tax return software free 2 55. 2006 tax return software free 3 54. 2006 tax return software free 3 112 63. 2006 tax return software free 0 62. 2006 tax return software free 1 61. 2006 tax return software free 1 60. 2006 tax return software free 1 59. 2006 tax return software free 1 58. 2006 tax return software free 2 57. 2006 tax return software free 2 56. 2006 tax return software free 2 55. 2006 tax return software free 3 54. 2006 tax return software free 3 113 63. 2006 tax return software free 0 62. 2006 tax return software free 1 61. 2006 tax return software free 1 60. 2006 tax return software free 1 59. 2006 tax return software free 1 58. 2006 tax return software free 2 57. 2006 tax return software free 2 56. 2006 tax return software free 2 55. 2006 tax return software free 3 54. 2006 tax return software free 3 114 63. 2006 tax return software free 0 62. 2006 tax return software free 1 61. 2006 tax return software free 1 60. 2006 tax return software free 1 59. 2006 tax return software free 1 58. 2006 tax return software free 2 57. 2006 tax return software free 2 56. 2006 tax return software free 2 55. 2006 tax return software free 3 54. 2006 tax return software free 3 115+ 63. 2006 tax return software free 0 62. 2006 tax return software free 1 61. 2006 tax return software free 1 60. 2006 tax return software free 1 59. 2006 tax return software free 1 58. 2006 tax return software free 2 57. 2006 tax return software free 2 56. 2006 tax return software free 2 55. 2006 tax return software free 3 54. 2006 tax return software free 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. 2006 tax return software free 2 59. 2006 tax return software free 7 59. 2006 tax return software free 2 58. 2006 tax return software free 8 58. 2006 tax return software free 4 58. 2006 tax return software free 0 57. 2006 tax return software free 6 57. 2006 tax return software free 3 57. 2006 tax return software free 0 56. 2006 tax return software free 7 31 59. 2006 tax return software free 7 59. 2006 tax return software free 2 58. 2006 tax return software free 7 58. 2006 tax return software free 2 57. 2006 tax return software free 8 57. 2006 tax return software free 4 57. 2006 tax return software free 0 56. 2006 tax return software free 6 56. 2006 tax return software free 3 56. 2006 tax return software free 0 32 59. 2006 tax return software free 2 58. 2006 tax return software free 7 58. 2006 tax return software free 2 57. 2006 tax return software free 7 57. 2006 tax return software free 2 56. 2006 tax return software free 8 56. 2006 tax return software free 4 56. 2006 tax return software free 0 55. 2006 tax return software free 6 55. 2006 tax return software free 3 33 58. 2006 tax return software free 8 58. 2006 tax return software free 2 57. 2006 tax return software free 7 57. 2006 tax return software free 2 56. 2006 tax return software free 7 56. 2006 tax return software free 2 55. 2006 tax return software free 8 55. 2006 tax return software free 4 55. 2006 tax return software free 0 54. 2006 tax return software free 7 34 58. 2006 tax return software free 4 57. 2006 tax return software free 8 57. 2006 tax return software free 2 56. 2006 tax return software free 7 56. 2006 tax return software free 2 55. 2006 tax return software free 7 55. 2006 tax return software free 3 54. 2006 tax return software free 8 54. 2006 tax return software free 4 54. 2006 tax return software free 0 35 58. 2006 tax return software free 0 57. 2006 tax return software free 4 56. 2006 tax return software free 8 56. 2006 tax return software free 2 55. 2006 tax return software free 7 55. 2006 tax return software free 2 54. 2006 tax return software free 7 54. 2006 tax return software free 3 53. 2006 tax return software free 8 53. 2006 tax return software free 4 36 57. 2006 tax return software free 6 57. 2006 tax return software free 0 56. 2006 tax return software free 4 55. 2006 tax return software free 8 55. 2006 tax return software free 3 54. 2006 tax return software free 7 54. 2006 tax return software free 2 53. 2006 tax return software free 7 53. 2006 tax return software free 3 52. 2006 tax return software free 8 37 57. 2006 tax return software free 3 56. 2006 tax return software free 6 56. 2006 tax return software free 0 55. 2006 tax return software free 4 54. 2006 tax return software free 8 54. 2006 tax return software free 3 53. 2006 tax return software free 7 53. 2006 tax return software free 2 52. 2006 tax return software free 7 52. 2006 tax return software free 3 38 57. 2006 tax return software free 0 56. 2006 tax return software free 3 55. 2006 tax return software free 6 55. 2006 tax return software free 0 54. 2006 tax return software free 4 53. 2006 tax return software free 8 53. 2006 tax return software free 3 52. 2006 tax return software free 7 52. 2006 tax return software free 2 51. 2006 tax return software free 7 39 56. 2006 tax return software free 7 56. 2006 tax return software free 0 55. 2006 tax return software free 3 54. 2006 tax return software free 7 54. 2006 tax return software free 0 53. 2006 tax return software free 4 52. 2006 tax return software free 8 52. 2006 tax return software free 3 51. 2006 tax return software free 7 51. 2006 tax return software free 2 40 56. 2006 tax return software free 4 55. 2006 tax return software free 7 55. 2006 tax return software free 0 54. 2006 tax return software free 3 53. 2006 tax return software free 7 53. 2006 tax return software free 0 52. 2006 tax return software free 4 51. 2006 tax return software free 8 51. 2006 tax return software free 3 50. 2006 tax return software free 8 41 56. 2006 tax return software free 1 55. 2006 tax return software free 4 54. 2006 tax return software free 7 54. 2006 tax return software free 0 53. 2006 tax return software free 3 52. 2006 tax return software free 7 52. 2006 tax return software free 0 51. 2006 tax return software free 4 50. 2006 tax return software free 9 50. 2006 tax return software free 3 42 55. 2006 tax return software free 9 55. 2006 tax return software free 2 54. 2006 tax return software free 4 53. 2006 tax return software free 7 53. 2006 tax return software free 0 52. 2006 tax return software free 3 51. 2006 tax return software free 7 51. 2006 tax return software free 1 50. 2006 tax return software free 4 49. 2006 tax return software free 9 43 55. 2006 tax return software free 7 54. 2006 tax return software free 9 54. 2006 tax return software free 2 53. 2006 tax return software free 4 52. 2006 tax return software free 7 52. 2006 tax return software free 0 51. 2006 tax return software free 3 50. 2006 tax return software free 7 50. 2006 tax return software free 1 49. 2006 tax return software free 5 44 55. 2006 tax return software free 5 54. 2006 tax return software free 7 53. 2006 tax return software free 9 53. 2006 tax return software free 2 52. 2006 tax return software free 4 51. 2006 tax return software free 7 51. 2006 tax return software free 0 50. 2006 tax return software free 4 49. 2006 tax return software free 7 49. 2006 tax return software free 1 45 55. 2006 tax return software free 3 54. 2006 tax return software free 5 53. 2006 tax return software free 7 52. 2006 tax return software free 9 52. 2006 tax return software free 2 51. 2006 tax return software free 5 50. 2006 tax return software free 7 50. 2006 tax return software free 0 49. 2006 tax return software free 4 48. 2006 tax return software free 7 46 55. 2006 tax return software free 1 54. 2006 tax return software free 3 53. 2006 tax return software free 5 52. 2006 tax return software free 7 52. 2006 tax return software free 0 51. 2006 tax return software free 2 50. 2006 tax return software free 5 49. 2006 tax return software free 8 49. 2006 tax return software free 1 48. 2006 tax return software free 4 47 55. 2006 tax return software free 0 54. 2006 tax return software free 1 53. 2006 tax return software free 3 52. 2006 tax return software free 5 51. 2006 tax return software free 7 51. 2006 tax return software free 0 50. 2006 tax return software free 2 49. 2006 tax return software free 5 48. 2006 tax return software free 8 48. 2006 tax return software free 1 48 54. 2006 tax return software free 8 54. 2006 tax return software free 0 53. 2006 tax return software free 2 52. 2006 tax return software free 3 51. 2006 tax return software free 5 50. 2006 tax return software free 8 50. 2006 tax return software free 0 49. 2006 tax return software free 2 48. 2006 tax return software free 5 47. 2006 tax return software free 8 Appendix C. 2006 tax return software free (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. 2006 tax return software free 7 53. 2006 tax return software free 8 53. 2006 tax return software free 0 52. 2006 tax return software free 2 51. 2006 tax return software free 4 50. 2006 tax return software free 6 49. 2006 tax return software free 8 49. 2006 tax return software free 0 48. 2006 tax return software free 2 47. 2006 tax return software free 5 50 54. 2006 tax return software free 6 53. 2006 tax return software free 7 52. 2006 tax return software free 9 52. 2006 tax return software free 0 51. 2006 tax return software free 2 50. 2006 tax return software free 4 49. 2006 tax return software free 6 48. 2006 tax return software free 8 48. 2006 tax return software free 0 47. 2006 tax return software free 3 51 54. 2006 tax return software free 5 53. 2006 tax return software free 6 52. 2006 tax return software free 7 51. 2006 tax return software free 9 51. 2006 tax return software free 0 50. 2006 tax return software free 2 49. 2006 tax return software free 4 48. 2006 tax return software free 6 47. 2006 tax return software free 8 47. 2006 tax return software free 0 52 54. 2006 tax return software free 4 53. 2006 tax return software free 5 52. 2006 tax return software free 6 51. 2006 tax return software free 7 50. 2006 tax return software free 9 50. 2006 tax return software free 0 49. 2006 tax return software free 2 48. 2006 tax return software free 4 47. 2006 tax return software free 6 46. 2006 tax return software free 8 53 54. 2006 tax return software free 3 53. 2006 tax return software free 4 52. 2006 tax return software free 5 51. 2006 tax return software free 6 50. 2006 tax return software free 8 49. 2006 tax return software free 9 49. 2006 tax return software free 1 48. 2006 tax return software free 2 47. 2006 tax return software free 4 46. 2006 tax return software free 6 54 54. 2006 tax return software free 2 53. 2006 tax return software free 3 52. 2006 tax return software free 4 51. 2006 tax return software free 5 50. 2006 tax return software free 6 49. 2006 tax return software free 8 48. 2006 tax return software free 9 48. 2006 tax return software free 1 47. 2006 tax return software free 2 46. 2006 tax return software free 4 55 54. 2006 tax return software free 1 53. 2006 tax return software free 2 52. 2006 tax return software free 3 51. 2006 tax return software free 4 50. 2006 tax return software free 5 49. 2006 tax return software free 7 48. 2006 tax return software free 8 47. 2006 tax return software free 9 47. 2006 tax return software free 1 46. 2006 tax return software free 3 56 54. 2006 tax return software free 0 53. 2006 tax return software free 1 52. 2006 tax return software free 2 51. 2006 tax return software free 3 50. 2006 tax return software free 4 49. 2006 tax return software free 5 48. 2006 tax return software free 7 47. 2006 tax return software free 8 47. 2006 tax return software free 0 46. 2006 tax return software free 1 57 54. 2006 tax return software free 0 53. 2006 tax return software free 0 52. 2006 tax return software free 1 51. 2006 tax return software free 2 50. 2006 tax return software free 3 49. 2006 tax return software free 4 48. 2006 tax return software free 6 47. 2006 tax return software free 7 46. 2006 tax return software free 8 46. 2006 tax return software free 0 58 53. 2006 tax return software free 9 53. 2006 tax return software free 0 52. 2006 tax return software free 1 51. 2006 tax return software free 2 50. 2006 tax return software free 3 49. 2006 tax return software free 4 48. 2006 tax return software free 5 47. 2006 tax return software free 6 46. 2006 tax return software free 7 45. 2006 tax return software free 8 59 53. 2006 tax return software free 8 52. 2006 tax return software free 9 52. 2006 tax return software free 0 51. 2006 tax return software free 1 50. 2006 tax return software free 2 49. 2006 tax return software free 3 48. 2006 tax return software free 4 47. 2006 tax return software free 5 46. 2006 tax return software free 6 45. 2006 tax return software free 7 60 53. 2006 tax return software free 8 52. 2006 tax return software free 9 51. 2006 tax return software free 9 51. 2006 tax return software free 0 50. 2006 tax return software free 1 49. 2006 tax return software free 2 48. 2006 tax return software free 3 47. 2006 tax return software free 4 46. 2006 tax return software free 5 45. 2006 tax return software free 6 61 53. 2006 tax return software free 8 52. 2006 tax return software free 8 51. 2006 tax return software free 9 51. 2006 tax return software free 0 50. 2006 tax return software free 0 49. 2006 tax return software free 1 48. 2006 tax return software free 2 47. 2006 tax return software free 3 46. 2006 tax return software free 4 45. 2006 tax return software free 5 62 53. 2006 tax return software free 7 52. 2006 tax return software free 8 51. 2006 tax return software free 8 50. 2006 tax return software free 9 50. 2006 tax return software free 0 49. 2006 tax return software free 1 48. 2006 tax return software free 1 47. 2006 tax return software free 2 46. 2006 tax return software free 3 45. 2006 tax return software free 4 63 53. 2006 tax return software free 7 52. 2006 tax return software free 7 51. 2006 tax return software free 8 50. 2006 tax return software free 9 49. 2006 tax return software free 9 49. 2006 tax return software free 0 48. 2006 tax return software free 1 47. 2006 tax return software free 2 46. 2006 tax return software free 3 45. 2006 tax return software free 3 64 53. 2006 tax return software free 6 52. 2006 tax return software free 7 51. 2006 tax return software free 8 50. 2006 tax return software free 8 49. 2006 tax return software free 9 48. 2006 tax return software free 9 48. 2006 tax return software free 0 47. 2006 tax return software free 1 46. 2006 tax return software free 2 45. 2006 tax return software free 3 65 53. 2006 tax return software free 6 52. 2006 tax return software free 7 51. 2006 tax return software free 7 50. 2006 tax return software free 8 49. 2006 tax return software free 8 48. 2006 tax return software free 9 48. 2006 tax return software free 0 47. 2006 tax return software free 0 46. 2006 tax return software free 1 45. 2006 tax return software free 2 66 53. 2006 tax return software free 6 52. 2006 tax return software free 6 51. 2006 tax return software free 7 50. 2006 tax return software free 7 49. 2006 tax return software free 8 48. 2006 tax return software free 9 47. 2006 tax return software free 9 47. 2006 tax return software free 0 46. 2006 tax return software free 1 45. 2006 tax return software free 1 67 53. 2006 tax return software free 6 52. 2006 tax return software free 6 51. 2006 tax return software free 7 50. 2006 tax return software free 7 49. 2006 tax return software free 8 48. 2006 tax return software free 8 47. 2006 tax return software free 9 46. 2006 tax return software free 9 46. 2006 tax return software free 0 45. 2006 tax return software free 1 68 53. 2006 tax return software free 5 52. 2006 tax return software free 6 51. 2006 tax return software free 6 50. 2006 tax return software free 7 49. 2006 tax return software free 7 48. 2006 tax return software free 8 47. 2006 tax return software free 8 46. 2006 tax return software free 9 46. 2006 tax return software free 0 45. 2006 tax return software free 0 69 53. 2006 tax return software free 5 52. 2006 tax return software free 6 51. 2006 tax return software free 6 50. 2006 tax return software free 6 49. 2006 tax return software free 7 48. 2006 tax return software free 7 47. 2006 tax return software free 8 46. 2006 tax return software free 9 45. 2006 tax return software free 9 45. 2006 tax return software free 0 70 53. 2006 tax return software free 5 52. 2006 tax return software free 5 51. 2006 tax return software free 6 50. 2006 tax return software free 6 49. 2006 tax return software free 7 48. 2006 tax return software free 7 47. 2006 tax return software free 8 46. 2006 tax return software free 8 45. 2006 tax return software free 9 44. 2006 tax return software free 9 71 53. 2006 tax return software free 5 52. 2006 tax return software free 5 51. 2006 tax return software free 6 50. 2006 tax return software free 6 49. 2006 tax return software free 6 48. 2006 tax return software free 7 47. 2006 tax return software free 7 46. 2006 tax return software free 8 45. 2006 tax return software free 9 44. 2006 tax return software free 9 72 53. 2006 tax return software free 5 52. 2006 tax return software free 5 51. 2006 tax return software free 5 50. 2006 tax return software free 6 49. 2006 tax return software free 6 48. 2006 tax return software free 7 47. 2006 tax return software free 7 46. 2006 tax return software free 8 45. 2006 tax return software free 8 44. 2006 tax return software free 9 73 53. 2006 tax return software free 4 52. 2006 tax return software free 5 51. 2006 tax return software free 5 50. 2006 tax return software free 6 49. 2006 tax return software free 6 48. 2006 tax return software free 6 47. 2006 tax return software free 7 46. 2006 tax return software free 7 45. 2006 tax return software free 8 44. 2006 tax return software free 8 74 53. 2006 tax return software free 4 52. 2006 tax return software free 5 51. 2006 tax return software free 5 50. 2006 tax return software free 5 49. 2006 tax return software free 6 48. 2006 tax return software free 6 47. 2006 tax return software free 7 46. 2006 tax return software free 7 45. 2006 tax return software free 8 44. 2006 tax return software free 8 75 53. 2006 tax return software free 4 52. 2006 tax return software free 5 51. 2006 tax return software free 5 50. 2006 tax return software free 5 49. 2006 tax return software free 6 48. 2006 tax return software free 6 47. 2006 tax return software free 7 46. 2006 tax return software free 7 45. 2006 tax return software free 7 44. 2006 tax return software free 8 76 53. 2006 tax return software free 4 52. 2006 tax return software free 4 51. 2006 tax return software free 5 50. 2006 tax return software free 5 49. 2006 tax return software free 6 48. 2006 tax return software free 6 47. 2006 tax return software free 6 46. 2006 tax return software free 7 45. 2006 tax return software free 7 44. 2006 tax return software free 8 77 53. 2006 tax return software free 4 52. 2006 tax return software free 4 51. 2006 tax return software free 5 50. 2006 tax return software free 5 49. 2006 tax return software free 5 48. 2006 tax return software free 6 47. 2006 tax return software free 6 46. 2006 tax return software free 7 45. 2006 tax return software free 7 44. 2006 tax return software free 8 78 53. 2006 tax return software free 4 52. 2006 tax return software free 4 51. 2006 tax return software free 5 50. 2006 tax return software free 5 49. 2006 tax return software free 5 48. 2006 tax return software free 6 47. 2006 tax return software free 6 46. 2006 tax return software free 6 45. 2006 tax return software free 7 44. 2006 tax return software free 7 79 53. 2006 tax return software free 4 52. 2006 tax return software free 4 51. 2006 tax return software free 5 50. 2006 tax return software free 5 49. 2006 tax return software free 5 48. 2006 tax return software free 6 47. 2006 tax return software free 6 46. 2006 tax return software free 6 45. 2006 tax return software free 7 44. 2006 tax return software free 7 80 53. 2006 tax return software free 4 52. 2006 tax return software free 4 51. 2006 tax return software free 4 50. 2006 tax return software free 5 49. 2006 tax return software free 5 48. 2006 tax return software free 5 47. 2006 tax return software free 6 46. 2006 tax return software free 6 45. 2006 tax return software free 7 44. 2006 tax return software free 7 81 53. 2006 tax return software free 4 52. 2006 tax return software free 4 51. 2006 tax return software free 4 50. 2006 tax return software free 5 49. 2006 tax return software free 5 48. 2006 tax return software free 5 47. 2006 tax return software free 6 46. 2006 tax return software free 6 45. 2006 tax return software free 7 44. 2006 tax return software free 7 82 53. 2006 tax return software free 4 52. 2006 tax return software free 4 51. 2006 tax return software free 4 50. 2006 tax return software free 5 49. 2006 tax return software free 5 48. 2006 tax return software free 5 47. 2006 tax return software free 6 46. 2006 tax return software free 6 45. 2006 tax return software free 6 44. 2006 tax return software free 7 83 53. 2006 tax return software free 4 52. 2006 tax return software free 4 51. 2006 tax return software free 4 50. 2006 tax return software free 5 49. 2006 tax return software free 5 48. 2006 tax return software free 5 47. 2006 tax return software free 6 46. 2006 tax return software free 6 45. 2006 tax return software free 6 44. 2006 tax return software free 7 84 53. 2006 tax return software free 4 52. 2006 tax return software free 4 51. 2006 tax return software free 4 50. 2006 tax return software free 5 49. 2006 tax return software free 5 48. 2006 tax return software free 5 47. 2006 tax return software free 6 46. 2006 tax return software free 6 45. 2006 tax return software free 6 44. 2006 tax return software free 7 85 53. 2006 tax return software free 3 52. 2006 tax return software free 4 51. 2006 tax return software free 4 50. 2006 tax return software free 4 49. 2006 tax return software free 5 48. 2006 tax return software free 5 47. 2006 tax return software free 5 46. 2006 tax return software free 6 45. 2006 tax return software free 6 44. 2006 tax return software free 7 86 53. 2006 tax return software free 3 52. 2006 tax return software free 4 51. 2006 tax return software free 4 50. 2006 tax return software free 4 49. 2006 tax return software free 5 48. 2006 tax return software free 5 47. 2006 tax return software free 5 46. 2006 tax return software free 6 45. 2006 tax return software free 6 44. 2006 tax return software free 6 87 53. 2006 tax return software free 3 52. 2006 tax return software free 4 51. 2006 tax return software free 4 50. 2006 tax return software free 4 49. 2006 tax return software free 5 48. 2006 tax return software free 5 47. 2006 tax return software free 5 46. 2006 tax return software free 6 45. 2006 tax return software free 6 44. 2006 tax return software free 6 88 53. 2006 tax return software free 3 52. 2006 tax return software free 4 51. 2006 tax return software free 4 50. 2006 tax return software free 4 49. 2006 tax return software free 5 48. 2006 tax return software free 5 47. 2006 tax return software free 5 46. 2006 tax return software free 6 45. 2006 tax return software free 6 44. 2006 tax return software free 6 Appendix C. 2006 tax return software free (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. 2006 tax return software free 3 52. 2006 tax return software free 4 51. 2006 tax return software free 4 50. 2006 tax return software free 4 49. 2006 tax return software free 5 48. 2006 tax return software free 5 47. 2006 tax return software free 5 46. 2006 tax return software free 6 45. 2006 tax return software free 6 44. 2006 tax return software free 6 90 53. 2006 tax return software free 3 52. 2006 tax return software free 4 51. 2006 tax return software free 4 50. 2006 tax return software free 4 49. 2006 tax return software free 5 48. 2006 tax return software free 5 47. 2006 tax return software free 5 46. 2006 tax return software free 6 45. 2006 tax return software free 6 44. 2006 tax return software free 6 91 53. 2006 tax return software free 3 52. 2006 tax return software free 4 51. 2006 tax return software free 4 50. 2006 tax return software free 4 49. 2006 tax return software free 5 48. 2006 tax return software free 5 47. 2006 tax return software free 5 46. 2006 tax return software free 6 45. 2006 tax return software free 6 44. 2006 tax return software free 6 92 53. 2006 tax return software free 3 52. 2006 tax return software free 4 51. 2006 tax return software free 4 50. 2006 tax return software free 4 49. 2006 tax return software free 5 48. 2006 tax return software free 5 47. 2006 tax return software free 5 46. 2006 tax return software free 6 45. 2006 tax return software free 6 44. 2006 tax return software free 6 93 53. 2006 tax return software free 3 52. 2006 tax return software free 4 51. 2006 tax return software free 4 50. 2006 tax return software free 4 49. 2006 tax return software free 5 48. 2006 tax return software free 5 47. 2006 tax return software free 5 46. 2006 tax return software free 6 45. 2006 tax return software free 6 44. 2006 tax return software free 6 94 53. 2006 tax return software free 3 52. 2006 tax return software free 4 51. 2006 tax return software free 4 50. 2006 tax return software free 4 49. 2006 tax return software free 5 48. 2006 tax return software free 5 47. 2006 tax return software free 5 46. 2006 tax return software free 6 45. 2006 tax return software free 6 44. 2006 tax return software free 6 95 53. 2006 tax return software free 3 52. 2006 tax return software free 4 51. 2006 tax return software free 4 50. 2006 tax return software free 4 49. 2006 tax return software free 5 48. 2006 tax return software free 5 47. 2006 tax return software free 5 46. 2006 tax return software free 5 45. 2006 tax return software free 6 44. 2006 tax return software free 6 96 53. 2006 tax return software free 3 52. 2006 tax return software free 4 51. 2006 tax return software free 4 50. 2006 tax return software free 4 49. 2006 tax return software free 5 48. 2006 tax return software free 5 47. 2006 tax return software free 5 46. 2006 tax return software free 5 45. 2006 tax return software free 6 44. 2006 tax return software free 6 97 53. 2006 tax return software free 3 52. 2006 tax return software free 4 51. 2006 tax return software free 4 50. 2006 tax return software free 4 49. 2006 tax return software free 5 48. 2006 tax return software free 5 47. 2006 tax return software free 5 46. 2006 tax return software free 5 45. 2006 tax return software free 6 44. 2006 tax return software free 6 98 53. 2006 tax return software free 3 52. 2006 tax return software free 4 51. 2006 tax return software free 4 50. 2006 tax return software free 4 49. 2006 tax return software free 5 48. 2006 tax return software free 5 47. 2006 tax return software free 5 46. 2006 tax return software free 5 45. 2006 tax return software free 6 44. 2006 tax return software free 6 99 53. 2006 tax return software free 3 52. 2006 tax return software free 4 51. 2006 tax return software free 4 50. 2006 tax return software free 4 49. 2006 tax return software free 5 48. 2006 tax return software free 5 47. 2006 tax return software free 5 46. 2006 tax return software free 5 45. 2006 tax return software free 6 44. 2006 tax return software free 6 100 53. 2006 tax return software free 3 52. 2006 tax return software free 4 51. 2006 tax return software free 4 50. 2006 tax return software free 4 49. 2006 tax return software free 5 48. 2006 tax return software free 5 47. 2006 tax return software free 5 46. 2006 tax return software free 5 45. 2006 tax return software free 6 44. 2006 tax return software free 6 101 53. 2006 tax return software free 3 52. 2006 tax return software free 4 51. 2006 tax return software free 4 50. 2006 tax return software free 4 49. 2006 tax return software free 5 48. 2006 tax return software free 5 47. 2006 tax return software free 5 46. 2006 tax return software free 5 45. 2006 tax return software free 6 44. 2006 tax return software free 6 102 53. 2006 tax return software free 3 52. 2006 tax return software free 4 51. 2006 tax return software free 4 50. 2006 tax return software free 4 49. 2006 tax return software free 5 48. 2006 tax return software free 5 47. 2006 tax return software free 5 46. 2006 tax return software free 5 45. 2006 tax return software free 6 44. 2006 tax return software free 6 103 53. 2006 tax return software free 3 52. 2006 tax return software free 4 51. 2006 tax return software free 4 50. 2006 tax return software free 4 49. 2006 tax return software free 5 48. 2006 tax return software free 5 47. 2006 tax return software free 5 46. 2006 tax return software free 5 45. 2006 tax return software free 6 44. 2006 tax return software free 6 104 53. 2006 tax return software free 3 52. 2006 tax return software free 4 51. 2006 tax return software free 4 50. 2006 tax return software free 4 49. 2006 tax return software free 5 48. 2006 tax return software free 5 47. 2006 tax return software free 5 46. 2006 tax return software free 5 45. 2006 tax return software free 6 44. 2006 tax return software free 6 105 53. 2006 tax return software free 3 52. 2006 tax return software free 4 51. 2006 tax return software free 4 50. 2006 tax return software free 4 49. 2006 tax return software free 4 48. 2006 tax return software free 5 47. 2006 tax return software free 5 46. 2006 tax return software free 5 45. 2006 tax return software free 6 44. 2006 tax return software free 6 106 53. 2006 tax return software free 3 52. 2006 tax return software free 4 51. 2006 tax return software free 4 50. 2006 tax return software free 4 49. 2006 tax return software free 4 48. 2006 tax return software free 5 47. 2006 tax return software free 5 46. 2006 tax return software free 5 45. 2006 tax return software free 6 44. 2006 tax return software free 6 107 53. 2006 tax return software free 3 52. 2006 tax return software free 4 51. 2006 tax return software free 4 50. 2006 tax return software free 4 49. 2006 tax return software free 4 48. 2006 tax return software free 5 47. 2006 tax return software free 5 46. 2006 tax return software free 5 45. 2006 tax return software free 6 44. 2006 tax return software free 6 108 53. 2006 tax return software free 3 52. 2006 tax return software free 4 51. 2006 tax return software free 4 50. 2006 tax return software free 4 49. 2006 tax return software free 4 48. 2006 tax return software free 5 47. 2006 tax return software free 5 46. 2006 tax return software free 5 45. 2006 tax return software free 6 44. 2006 tax return software free 6 109 53. 2006 tax return software free 3 52. 2006 tax return software free 4 51. 2006 tax return software free 4 50. 2006 tax return software free 4 49. 2006 tax return software free 4 48. 2006 tax return software free 5 47. 2006 tax return software free 5 46. 2006 tax return software free 5 45. 2006 tax return software free 6 44. 2006 tax return software free 6 110 53. 2006 tax return software free 3 52. 2006 tax return software free 4 51. 2006 tax return software free 4 50. 2006 tax return software free 4 49. 2006 tax return software free 4 48. 2006 tax return software free 5 47. 2006 tax return software free 5 46. 2006 tax return software free 5 45. 2006 tax return software free 6 44. 2006 tax return software free 6 111 53. 2006 tax return software free 3 52. 2006 tax return software free 4 51. 2006 tax return software free 4 50. 2006 tax return software free 4 49. 2006 tax return software free 4 48. 2006 tax return software free 5 47. 2006 tax return software free 5 46. 2006 tax return software free 5 45. 2006 tax return software free 6 44. 2006 tax return software free 6 112 53. 2006 tax return software free 3 52. 2006 tax return software free 4 51. 2006 tax return software free 4 50. 2006 tax return software free 4 49. 2006 tax return software free 4 48. 2006 tax return software free 5 47. 2006 tax return software free 5 46. 2006 tax return software free 5 45. 2006 tax return software free 6 44. 2006 tax return software free 6 113 53. 2006 tax return software free 3 52. 2006 tax return software free 4 51. 2006 tax return software free 4 50. 2006 tax return software free 4 49. 2006 tax return software free 4 48. 2006 tax return software free 5 47. 2006 tax return software free 5 46. 2006 tax return software free 5 45. 2006 tax return software free 6 44. 2006 tax return software free 6 114 53. 2006 tax return software free 3 52. 2006 tax return software free 4 51. 2006 tax return software free 4 50. 2006 tax return software free 4 49. 2006 tax return software free 4 48. 2006 tax return software free 5 47. 2006 tax return software free 5 46. 2006 tax return software free 5 45. 2006 tax return software free 6 44. 2006 tax return software free 6 115+ 53. 2006 tax return software free 3 52. 2006 tax return software free 4 51. 2006 tax return software free 4 50. 2006 tax return software free 4 49. 2006 tax return software free 4 48. 2006 tax return software free 5 47. 2006 tax return software free 5 46. 2006 tax return software free 5 45. 2006 tax return software free 6 44. 2006 tax return software free 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. 2006 tax return software free 2 49. 2006 tax return software free 8 49. 2006 tax return software free 3 48. 2006 tax return software free 9 48. 2006 tax return software free 5 48. 2006 tax return software free 1 47. 2006 tax return software free 7 47. 2006 tax return software free 4 47. 2006 tax return software free 1 46. 2006 tax return software free 8 41 49. 2006 tax return software free 8 49. 2006 tax return software free 3 48. 2006 tax return software free 8 48. 2006 tax return software free 3 47. 2006 tax return software free 9 47. 2006 tax return software free 5 47. 2006 tax return software free 1 46. 2006 tax return software free 7 46. 2006 tax return software free 4 46. 2006 tax return software free 1 42 49. 2006 tax return software free 3 48. 2006 tax return software free 8 48. 2006 tax return software free 3 47. 2006 tax return software free 8 47. 2006 tax return software free 3 46. 2006 tax return software free 9 46. 2006 tax return software free 5 46. 2006 tax return software free 1 45. 2006 tax return software free 8 45. 2006 tax return software free 4 43 48. 2006 tax return software free 9 48. 2006 tax return software free 3 47. 2006 tax return software free 8 47. 2006 tax return software free 3 46. 2006 tax return software free 8 46. 2006 tax return software free 3 45. 2006 tax return software free 9 45. 2006 tax return software free 5 45. 2006 tax return software free 1 44. 2006 tax return software free 8 44 48. 2006 tax return software free 5 47. 2006 tax return software free 9 47. 2006 tax return software free 3 46. 2006 tax return software free 8 46. 2006 tax return software free 3 45. 2006 tax return software free 8 45. 2006 tax return software free 4 44. 2006 tax return software free 9 44. 2006 tax return software free 5 44. 2006 tax return software free 2 45 48. 2006 tax return software free 1 47. 2006 tax return software free 5 46. 2006 tax return software free 9 46. 2006 tax return software free 3 45. 2006 tax return software free 8 45. 2006 tax return software free 3 44. 2006 tax return software free 8 44. 2006 tax return software free 4 44. 2006 tax return software free 0 43. 2006 tax return software free 6 46 47. 2006 tax return software free 7 47. 2006 tax return software free 1 46. 2006 tax return software free 5 45. 2006 tax return software free 9 45. 2006 tax return software free 4 44. 2006 tax return software free 8 44. 2006 tax return software free 3 43. 2006 tax return software free 9 43. 2006 tax return software free 4 43. 2006 tax return software free 0 47 47. 2006 tax return software free 4 46. 2006 tax return software free 7 46. 2006 tax return software free 1 45. 2006 tax return software free 5 44. 2006 tax return software free 9 44. 2006 tax return software free 4 43. 2006 tax return software free 9 43. 2006 tax return software free 4 42. 2006 tax return software free 9 42. 2006 tax return software free 4 Appendix C. 2006 tax return software free (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. 2006 tax return software free 1 46. 2006 tax return software free 4 45. 2006 tax return software free 8 45. 2006 tax return software free 1 44. 2006 tax return software free 5 44. 2006 tax return software free 0 43. 2006 tax return software free 4 42. 2006 tax return software free 9 42. 2006 tax return software free 4 41. 2006 tax return software free 9 49 46. 2006 tax return software free 8 46. 2006 tax return software free 1 45. 2006 tax return software free 4 44. 2006 tax return software free 8 44. 2006 tax return software free 2 43. 2006 tax return software free 6 43. 2006 tax return software free 0 42. 2006 tax return software free 4 41. 2006 tax return software free 9 41. 2006 tax return software free 4 50 46. 2006 tax return software free 5 45. 2006 tax return software free 8 45. 2006 tax return software free 1 44. 2006 tax return software free 4 43. 2006 tax return software free 8 43. 2006 tax return software free 2 42. 2006 tax return software free 6 42. 2006 tax return software free 0 41. 2006 tax return software free 5 40. 2006 tax return software free 9 51 46. 2006 tax return software free 3 45. 2006 tax return software free 5 44. 2006 tax return software free 8 44. 2006 tax return software free 1 43. 2006 tax return software free 5 42. 2006 tax return software free 8 42. 2006 tax return software free 2 41. 2006 tax return software free 6 41. 2006 tax return software free 0 40. 2006 tax return software free 5 52 46. 2006 tax return software free 0 45. 2006 tax return software free 3 44. 2006 tax return software free 6 43. 2006 tax return software free 8 43. 2006 tax return software free 2 42. 2006 tax return software free 5 41. 2006 tax return software free 8 41. 2006 tax return software free 2 40. 2006 tax return software free 6 40. 2006 tax return software free 1 53 45. 2006 tax return software free 8 45. 2006 tax return software free 1 44. 2006 tax return software free 3 43. 2006 tax return software free 6 42. 2006 tax return software free 9 42. 2006 tax return software free 2 41. 2006 tax return software free 5 40. 2006 tax return software free 9 40. 2006 tax return software free 3 39. 2006 tax return software free 7 54 45. 2006 tax return software free 6 44. 2006 tax return software free 8 44. 2006 tax return software free 1 43. 2006 tax return software free 3 42. 2006 tax return software free 6 41. 2006 tax return software free 9 41. 2006 tax return software free 2 40. 2006 tax return software free 5 39. 2006 tax return software free 9 39. 2006 tax return software free 3 55 45. 2006 tax return software free 5 44. 2006 tax return software free 7 43. 2006 tax return software free 9 43. 2006 tax return software free 1 42. 2006 tax return software free 4 41. 2006 tax return software free 6 40. 2006 tax return software free 9 40. 2006 tax return software free 2 39. 2006 tax return software free 6 38. 2006 tax return software free 9 56 45. 2006 tax return software free 3 44. 2006 tax return software free 5 43. 2006 tax return software free 7 42. 2006 tax return software free 9 42. 2006 tax return software free 1 41. 2006 tax return software free 4 40. 2006 tax return software free 7 40. 2006 tax return software free 0 39. 2006 tax return software free 3 38. 2006 tax return software free 6 57 45. 2006 tax return software free 1 44. 2006 tax return software free 3 43. 2006 tax return software free 5 42. 2006 tax return software free 7 41. 2006 tax return software free 9 41. 2006 tax return software free 2 40. 2006 tax return software free 4 39. 2006 tax return software free 7 39. 2006 tax return software free 0 38. 2006 tax return software free 3 58 45. 2006 tax return software free 0 44. 2006 tax return software free 2 43. 2006 tax return software free 3 42. 2006 tax return software free 5 41. 2006 tax return software free 7 40. 2006 tax return software free 9 40. 2006 tax return software free 2 39. 2006 tax return software free 4 38. 2006 tax return software free 7 38. 2006 tax return software free 0 59 44. 2006 tax return software free 9 44. 2006 tax return software free 0 43. 2006 tax return software free 2 42. 2006 tax return software free 4 41. 2006 tax return software free 5 40. 2006 tax return software free 7 40. 2006 tax return software free 0 39. 2006 tax return software free 2 38. 2006 tax return software free 5 37. 2006 tax return software free 8 60 44. 2006 tax return software free 7 43. 2006 tax return software free 9 43. 2006 tax return software free 0 42. 2006 tax return software free 2 41. 2006 tax return software free 4 40. 2006 tax return software free 6 39. 2006 tax return software free 8 39. 2006 tax return software free 0 38. 2006 tax return software free 2 37. 2006 tax return software free 5 61 44. 2006 tax return software free 6 43. 2006 tax return software free 8 42. 2006 tax return software free 9 42. 2006 tax return software free 1 41. 2006 tax return software free 2 40. 2006 tax return software free 4 39. 2006 tax return software free 6 38. 2006 tax return software free 8 38. 2006 tax return software free 0 37. 2006 tax return software free 3 62 44. 2006 tax return software free 5 43. 2006 tax return software free 7 42. 2006 tax return software free 8 41. 2006 tax return software free 9 41. 2006 tax return software free 1 40. 2006 tax return software free 3 39. 2006 tax return software free 4 38. 2006 tax return software free 6 37. 2006 tax return software free 8 37. 2006 tax return software free 1 63 44. 2006 tax return software free 5 43. 2006 tax return software free 6 42. 2006 tax return software free 7 41. 2006 tax return software free 8 41. 2006 tax return software free 0 40. 2006 tax return software free 1 39. 2006 tax return software free 3 38. 2006 tax return software free 5 37. 2006 tax return software free 7 36. 2006 tax return software free 9 64 44. 2006 tax return software free 4 43. 2006 tax return software free 5 42. 2006 tax return software free 6 41. 2006 tax return software free 7 40. 2006 tax return software free 8 40. 2006 tax return software free 0 39. 2006 tax return software free 2 38. 2006 tax return software free 3 37. 2006 tax return software free 5 36. 2006 tax return software free 7 65 44. 2006 tax return software free 3 43. 2006 tax return software free 4 42. 2006 tax return software free 5 41. 2006 tax return software free 6 40. 2006 tax return software free 7 39. 2006 tax return software free 9 39. 2006 tax return software free 0 38. 2006 tax return software free 2 37. 2006 tax return software free 4 36. 2006 tax return software free 6 66 44. 2006 tax return software free 2 43. 2006 tax return software free 3 42. 2006 tax return software free 4 41. 2006 tax return software free 5 40. 2006 tax return software free 6 39. 2006 tax return software free 8 38. 2006 tax return software free 9 38. 2006 tax return software free 1 37. 2006 tax return software free 2 36. 2006 tax return software free 4 67 44. 2006 tax return software free 2 43. 2006 tax return software free 3 42. 2006 tax return software free 3 41. 2006 tax return software free 4 40. 2006 tax return software free 6 39. 2006 tax return software free 7 38. 2006 tax return software free 8 38. 2006 tax return software free 0 37. 2006 tax return software free 1 36. 2006 tax return software free 3 68 44. 2006 tax return software free 1 43. 2006 tax return software free 2 42. 2006 tax return software free 3 41. 2006 tax return software free 4 40. 2006 tax return software free 5 39. 2006 tax return software free 6 38. 2006 tax return software free 7 37. 2006 tax return software free 9 37. 2006 tax return software free 0 36. 2006 tax return software free 2 69 44. 2006 tax return software free 1 43. 2006 tax return software free 1 42. 2006 tax return software free 2 41. 2006 tax return software free 3 40. 2006 tax return software free 4 39. 2006 tax return software free 5 38. 2006 tax return software free 6 37. 2006 tax return software free 8 36. 2006 tax return software free 9 36. 2006 tax return software free 0 70 44. 2006 tax return software free 0 43. 2006 tax return software free 1 42. 2006 tax return software free 2 41. 2006 tax return software free 3 40. 2006 tax return software free 3 39. 2006 tax return software free 4 38. 2006 tax return software free 6 37. 2006 tax return software free 7 36. 2006 tax return software free 8 35. 2006 tax return software free 9 71 44. 2006 tax return software free 0 43. 2006 tax return software free 0 42. 2006 tax return software free 1 41. 2006 tax return software free 2 40. 2006 tax return software free 3 39. 2006 tax return software free 4 38. 2006 tax return software free 5 37. 2006 tax return software free 6 36. 2006 tax return software free 7 35. 2006 tax return software free 9 72 43. 2006 tax return software free 9 43. 2006 tax return software free 0 42. 2006 tax return software free 1 41. 2006 tax return software free 1 40. 2006 tax return software free 2 39. 2006 tax return software free 3 38. 2006 tax return software free 4 37. 2006 tax return software free 5 36. 2006 tax return software free 6 35. 2006 tax return software free 8 73 43. 2006 tax return software free 9 43. 2006 tax return software free 0 42. 2006 tax return software free 0 41. 2006 tax return software free 1 40. 2006 tax return software free 2 39. 2006 tax return software free 3 38. 2006 tax return software free 4 37. 2006 tax return software free 5 36. 2006 tax return software free 6 35. 2006 tax return software free 7 74 43. 2006 tax return software free 9 42. 2006 tax return software free 9 42. 2006 tax return software free 0 41. 2006 tax return software free 1 40. 2006 tax return software free 1 39. 2006 tax return software free 2 38. 2006 tax return software free 3 37. 2006 tax return software free 4 36. 2006 tax return software free 5 35. 2006 tax return software free 6 75 43. 2006 tax return software free 8 42. 2006 tax return software free 9 42. 2006 tax return software free 0 41. 2006 tax return software free 0 40. 2006 tax return software free 1 39. 2006 tax return software free 2 38. 2006 tax return software free 3 37. 2006 tax return software free 4 36. 2006 tax return software free 5 35. 2006 tax return software free 6 76 43. 2006 tax return software free 8 42. 2006 tax return software free 9 41. 2006 tax return software free 9 41. 2006 tax return software free 0 40. 2006 tax return software free 1 39. 2006 tax return software free 1 38. 2006 tax return software free 2 37. 2006 tax return software free 3 36. 2006 tax return software free 4 35. 2006 tax return software free 5 77 43. 2006 tax return software free 8 42. 2006 tax return software free 9 41. 2006 tax return software free 9 41. 2006 tax return software free 0 40. 2006 tax return software free 0 39. 2006 tax return software free 1 38. 2006 tax return software free 2 37. 2006 tax return software free 3 36. 2006 tax return software free 4 35. 2006 tax return software free 5 78 43. 2006 tax return software free 8 42. 2006 tax return software free 8 41. 2006 tax return software free 9 40. 2006 tax return software free 9 40. 2006 tax return software free 0 39. 2006 tax return software free 1 38. 2006 tax return software free 2 37. 2006 tax return software free 2 36. 2006 tax return software free 3 35. 2006 tax return software free 4 79 43. 2006 tax return software free 8 42. 2006 tax return software free 8 41. 2006 tax return software free 9 40. 2006 tax return software free 9 40. 2006 tax return software free 0 39. 2006 tax return software free 1 38. 2006 tax return software free 1 37. 2006 tax return software free 2 36. 2006 tax return software free 3 35. 2006 tax return software free 4 80 43. 2006 tax return software free 7 42. 2006 tax return software free 8 41. 2006 tax return software free 8 40. 2006 tax return software free 9 40. 2006 tax return software free 0 39. 2006 tax return software free 0 38. 2006 tax return software free 1 37. 2006 tax return software free 2 36. 2006 tax return software free 3 35. 2006 tax return software free 4 81 43. 2006 tax return software free 7 42. 2006 tax return software free 8 41. 2006 tax return software free 8 40. 2006 tax return software free 9 39. 2006 tax return software free 9 39. 2006 tax return software free 0 38. 2006 tax return software free 1 37. 2006 tax return software free 2 36. 2006 tax return software free 2 35. 2006 tax return software free 3 82 43. 2006 tax return software free 7 42. 2006 tax return software free 8 41. 2006 tax return software free 8 40. 2006 tax return software free 9 39. 2006 tax return software free 9 39. 2006 tax return software free 0 38. 2006 tax return software free 1 37. 2006 tax return software free 1 36. 2006 tax return software free 2 35. 2006 tax return software free 3 83 43. 2006 tax return software free 7 42. 2006 tax return software free 8 41. 2006 tax return software free 8 40. 2006 tax return software free 9 39. 2006 tax return software free 9 39. 2006 tax return software free 0 38. 2006 tax return software free 0 37. 2006 tax return software free 1 36. 2006 tax return software free 2 35. 2006 tax return software free 3 84 43. 2006 tax return software free 7 42. 2006 tax return software free 7 41. 2006 tax return software free 8 40. 2006 tax return software free 8 39. 2006 tax return software free 9 39. 2006 tax return software free 0 38. 2006 tax return software free 0 37. 2006 tax return software free 1 36. 2006 tax return software free 2 35. 2006 tax return software free 3 85 43. 2006 tax return software free 7 42. 2006 tax return software free 7 41. 2006 tax return software free 8 40. 2006 tax return software free 8 39. 2006 tax return software free 9 38. 2006 tax return software free 9 38. 2006 tax return software free 0 37. 2006 tax return software free 1 36. 2006 tax return software free 2 35. 2006 tax return software free 2 86 43. 2006 tax return software free 7 42. 2006 tax return software free 7 41. 2006 tax return software free 8 40. 2006 tax return software free 8 39. 2006 tax return software free 9 38. 2006 tax return software free 9 38. 2006 tax return software free 0 37. 2006 tax return software free 1 36. 2006 tax return software free 1 35. 2006 tax return software free 2 87 43. 2006 tax return software free 7 42. 2006 tax return software free 7 41. 2006 tax return software free 8 40. 2006 tax return software free 8 39. 2006 tax return software free 9 38. 2006 tax return software free 9 38. 2006 tax return software free 0 37. 2006 tax return software free 0 36. 2006 tax return software free 1 35. 2006 tax return software free 2 Appendix C. 2006 tax return software free (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. 2006 tax return software free 7 42. 2006 tax return software free 7 41. 2006 tax return software free 8 40. 2006 tax return software free 8 39. 2006 tax return software free 9 38. 2006 tax return software free 9 38. 2006 tax return software free 0 37. 2006 tax return software free 0 36. 2006 tax return software free 1 35. 2006 tax return software free 2 89 43. 2006 tax return software free 7 42. 2006 tax return software free 7 41. 2006 tax return software free 7 40. 2006 tax return software free 8 39. 2006 tax return software free 8 38. 2006 tax return software free 9 38. 2006 tax return software free 0 37. 2006 tax return software free 0 36. 2006 tax return software free 1 35. 2006 tax return software free 2 90 43. 2006 tax return software free 7 42. 2006 tax return software free 7 41. 2006 tax return software free 7 40. 2006 tax return software free 8 39. 2006 tax return software free 8 38. 2006 tax return software free 9 38. 2006 tax return software free 0 37. 2006 tax return software free 0 36. 2006 tax return software free 1 35. 2006 tax return software free 2 91 43. 2006 tax return software free 7 42. 2006 tax return software free 7 41. 2006 tax return software free 7 40. 2006 tax return software free 8 39. 2006 tax return software free 8 38. 2006 tax return software free 9 37. 2006 tax return software free 9 37. 2006 tax return software free 0 36. 2006 tax return software free 1 35. 2006 tax return software free 2 92 43. 2006 tax return software free 7 42. 2006 tax return software free 7 41. 2006 tax return software free 7 40. 2006 tax return software free 8 39. 2006 tax return software free 8 38. 2006 tax return software free 9 37. 2006 tax return software free 9 37. 2006 tax return software free 0 36. 2006 tax return software free 1 35. 2006 tax return software free 1 93 43. 2006 tax return software free 7 42. 2006 tax return software free 7 41. 2006 tax return software free 7 40. 2006 tax return software free 8 39. 2006 tax return software free 8 38. 2006 tax return software free 9 37. 2006 tax return software free 9 37. 2006 tax return software free 0 36. 2006 tax return software free 1 35. 2006 tax return software free 1 94 43. 2006 tax return software free 7 42. 2006 tax return software free 7 41. 2006 tax return software free 7 40. 2006 tax return software free 8 39. 2006 tax return software free 8 38. 2006 tax return software free 9 37. 2006 tax return software free 9 37. 2006 tax return software free 0 36. 2006 tax return software free 1 35. 2006 tax return software free 1 95 43. 2006 tax return software free 6 42. 2006 tax return software free 7 41. 2006 tax return software free 7 40. 2006 tax return software free 8 39. 2006 tax return software free 8 38. 2006 tax return software free 9 37. 2006 tax return software free 9 37. 2006 tax return software free 0 36. 2006 tax return software free 1 35. 2006 tax return software free 1 96 43. 2006 tax return software free 6 42. 2006 tax return software free 7 41. 2006 tax return software free 7 40. 2006 tax return software free 8 39. 2006 tax return software free 8 38. 2006 tax return software free 9 37. 2006 tax return software free 9 37. 2006 tax return software free 0 36. 2006 tax return software free 1 35. 2006 tax return software free 1 97 43. 2006 tax return software free 6 42. 2006 tax return software free 7 41. 2006 tax return software free 7 40. 2006 tax return software free 8 39. 2006 tax return software free 8 38. 2006 tax return software free 9 37. 2006 tax return software free 9 37. 2006 tax return software free 0 36. 2006 tax return software free 1 35. 2006 tax return software free 1 98 43. 2006 tax return software free 6 42. 2006 tax return software free 7 41. 2006 tax return software free 7 40. 2006 tax return software free 8 39. 2006 tax return software free 8 38. 2006 tax return software free 9 37. 2006 tax return software free 9 37. 2006 tax return software free 0 36. 2006 tax return software free 0 35. 2006 tax return software free 1 99 43. 2006 tax return software free 6 42. 2006 tax return software free 7 41. 2006 tax return software free 7 40. 2006 tax return software free 8 39. 2006 tax return software free 8 38. 2006 tax return software free 9 37. 2006 tax return software free 9 37. 2006 tax return software free 0 36. 2006 tax return software free 0 35. 2006 tax return software free 1 100 43. 2006 tax return software free 6 42. 2006 tax return software free 7 41. 2006 tax return software free 7 40. 2006 tax return software free 8 39. 2006 tax return software free 8 38. 2006 tax return software free 9 37. 2006 tax return software free 9 37. 2006 tax return software free 0 36. 2006 tax return software free 0 35. 2006 tax return software free 1 101 43. 2006 tax return software free 6 42. 2006 tax return software free 7 41. 2006 tax return software free 7 40. 2006 tax return software free 8 39. 2006 tax return software free 8 38. 2006 tax return software free 9 37. 2006 tax return software free 9 37. 2006 tax return software free 0 36. 2006 tax return software free 0 35. 2006 tax return software free 1 102 43. 2006 tax return software free 6 42. 2006 tax return software free 7 41. 2006 tax return software free 7 40. 2006 tax return software free 8 39. 2006 tax return software free 8 38. 2006 tax return software free 9 37. 2006 tax return software free 9 37. 2006 tax return software free 0 36. 2006 tax return software free 0 35. 2006 tax return software free 1 103 43. 2006 tax return software free 6 42. 2006 tax return software free 7 41. 2006 tax return software free 7 40. 2006 tax return software free 8 39. 2006 tax return software free 8 38. 2006 tax return software free 9 37. 2006 tax return software free 9 37. 2006 tax return software free 0 36. 2006 tax return software free 0 35. 2006 tax return software free 1 104 43. 2006 tax return software free 6 42. 2006 tax return software free 7 41. 2006 tax return software free 7 40. 2006 tax return software free 8 39. 2006 tax return software free 8 38. 2006 tax return software free 8 37. 2006 tax return software free 9 37. 2006 tax return software free 0 36. 2006 tax return software free 0 35. 2006 tax return software free 1 105 43. 2006 tax return software free 6 42. 2006 tax return software free 7 41. 2006 tax return software free 7 40. 2006 tax return software free 8 39. 2006 tax return software free 8 38. 2006 tax return software free 8 37. 2006 tax return software free 9 37. 2006 tax return software free 0 36. 2006 tax return software free 0 35. 2006 tax return software free 1 106 43. 2006 tax return software free 6 42. 2006 tax return software free 7 41. 2006 tax return software free 7 40. 2006 tax return software free 8 39. 2006 tax return software free 8 38. 2006 tax return software free 8 37. 2006 tax return software free 9 37. 2006 tax return software free 0 36. 2006 tax return software free 0 35. 2006 tax return software free 1 107 43. 2006 tax return software free 6 42. 2006 tax return software free 7 41. 2006 tax return software free 7 40. 2006 tax return software free 8 39. 2006 tax return software free 8 38. 2006 tax return software free 8 37. 2006 tax return software free 9 37. 2006 tax return software free 0 36. 2006 tax return software free 0 35. 2006 tax return software free 1 108 43. 2006 tax return software free 6 42. 2006 tax return software free 7 41. 2006 tax return software free 7 40. 2006 tax return software free 8 39. 2006 tax return software free 8 38. 2006 tax return software free 8 37. 2006 tax return software free 9 37. 2006 tax return software free 0 36. 2006 tax return software free 0 35. 2006 tax return software free 1 109 43. 2006 tax return software free 6 42. 2006 tax return software free 7 41. 2006 tax return software free 7 40. 2006 tax return software free 7 39. 2006 tax return software free 8 38. 2006 tax return software free 8 37. 2006 tax return software free 9 37. 2006 tax return software free 0 36. 2006 tax return software free 0 35. 2006 tax return software free 1 110 43. 2006 tax return software free 6 42. 2006 tax return software free 7 41. 2006 tax return software free 7 40. 2006 tax return software free 7 39. 2006 tax return software free 8 38. 2006 tax return software free 8 37. 2006 tax return software free 9 37. 2006 tax return software free 0 36. 2006 tax return software free 0 35. 2006 tax return software free 1 111 43. 2006 tax return software free 6 42. 2006 tax return software free 7 41. 2006 tax return software free 7 40. 2006 tax return software free 7 39. 2006 tax return software free 8 38. 2006 tax return software free 8 37. 2006 tax return software free 9 37. 2006 tax return software free 0 36. 2006 tax return software free 0 35. 2006 tax return software free 1 112 43. 2006 tax return software free 6 42. 2006 tax return software free 7 41. 2006 tax return software free 7 40. 2006 tax return software free 7 39. 2006 tax return software free 8 38. 2006 tax return software free 8 37. 2006 tax return software free 9 37. 2006 tax return software free 0 36. 2006 tax return software free 0 35. 2006 tax return software free 1 113 43. 2006 tax return software free 6 42. 2006 tax return software free 7 41. 2006 tax return software free 7 40. 2006 tax return software free 7 39. 2006 tax return software free 8 38. 2006 tax return software free 8 37. 2006 tax return software free 9 37. 2006 tax return software free 0 36. 2006 tax return software free 0 35. 2006 tax return software free 1 114 43. 2006 tax return software free 6 42. 2006 tax return software free 7 41. 2006 tax return software free 7 40. 2006 tax return software free 7 39. 2006 tax return software free 8 38. 2006 tax return software free 8 37. 2006 tax return software free 9 37. 2006 tax return software free 0 36. 2006 tax return software free 0 35. 2006 tax return software free 1 115+ 43. 2006 tax return software free 6 42. 2006 tax return software free 7 41. 2006 tax return software free 7 40. 2006 tax return software free 7 39. 2006 tax return software free 8 38. 2006 tax return software free 8 37. 2006 tax return software free 9 37. 2006 tax return software free 0 36. 2006 tax return software free 0 35. 2006 tax return software free 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. 2006 tax return software free 4 40. 2006 tax return software free 0 39. 2006 tax return software free 5 39. 2006 tax return software free 1 38. 2006 tax return software free 7 38. 2006 tax return software free 3 38. 2006 tax return software free 0 37. 2006 tax return software free 6 37. 2006 tax return software free 3 37. 2006 tax return software free 1 51 40. 2006 tax return software free 0 39. 2006 tax return software free 5 39. 2006 tax return software free 0 38. 2006 tax return software free 5 38. 2006 tax return software free 1 37. 2006 tax return software free 7 37. 2006 tax return software free 4 37. 2006 tax return software free 0 36. 2006 tax return software free 7 36. 2006 tax return software free 4 52 39. 2006 tax return software free 5 39. 2006 tax return software free 0 38. 2006 tax return software free 5 38. 2006 tax return software free 0 37. 2006 tax return software free 6 37. 2006 tax return software free 2 36. 2006 tax return software free 8 36. 2006 tax return software free 4 36. 2006 tax return software free 0 35. 2006 tax return software free 7 53 39. 2006 tax return software free 1 38. 2006 tax return software free 5 38. 2006 tax return software free 0 37. 2006 tax return software free 5 37. 2006 tax return software free 1 36. 2006 tax return software free 6 36. 2006 tax return software free 2 35. 2006 tax return software free 8 35. 2006 tax return software free 4 35. 2006 tax return software free 1 54 38. 2006 tax return software free 7 38. 2006 tax return software free 1 37. 2006 tax return software free 6 37. 2006 tax return software free 1 36. 2006 tax return software free 6 36. 2006 tax return software free 1 35. 2006 tax return software free 7 35. 2006 tax return software free 2 34. 2006 tax return software free 8 34. 2006 tax return software free 5 55 38. 2006 tax return software free 3 37. 2006 tax return software free 7 37. 2006 tax return software free 2 36. 2006 tax return software free 6 36. 2006 tax return software free 1 35. 2006 tax return software free 6 35. 2006 tax return software free 1 34. 2006 tax return software free 7 34. 2006 tax return software free 3 33. 2006 tax return software free 9 56 38. 2006 tax return software free 0 37. 2006 tax return software free 4 36. 2006 tax return software free 8 36. 2006 tax return software free 2 35. 2006 tax return software free 7 35. 2006 tax return software free 1 34. 2006 tax return software free 7 34. 2006 tax return software free 2 33. 2006 tax return software free 7 33. 2006 tax return software free 3 Appendix C. 2006 tax return software free (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. 2006 tax return software free 6 37. 2006 tax return software free 0 36. 2006 tax return software free 4 35. 2006 tax return software free 8 35. 2006 tax return software free 2 34. 2006 tax return software free 7 34. 2006 tax return software free 2 33. 2006 tax return software free 7 33. 2006 tax return software free 2 32. 2006 tax return software free 8 58 37. 2006 tax return software free 3 36. 2006 tax return software free 7 36. 2006 tax return software free 0 35. 2006 tax return software free 4 34. 2006 tax return software free 8 34. 2006 tax return software free 3 33. 2006 tax return software free 7 33. 2006 tax return software free 2 32. 2006 tax return software free 8 32. 2006 tax return software free 3 59 37. 2006 tax return software free 1 36. 2006 tax return software free 4 35. 2006 tax return software free 7 35. 2006 tax return software free 1 34. 2006 tax return software free 5 33. 2006 tax return software free 9 33. 2006 tax return software free 3 32. 2006 tax return software free 8 32. 2006 tax return software free 3 31. 2006 tax return software free 8 60 36. 2006 tax return software free 8 36. 2006 tax return software free 1 35. 2006 tax return software free 4 34. 2006 tax return software free 8 34. 2006 tax return software free 1 33. 2006 tax return software free 5 32. 2006 tax return software free 9 32. 2006 tax return software free 4 31. 2006 tax return software free 9 31. 2006 tax return software free 3 61 36. 2006 tax return software free 6 35. 2006 tax return software free 8 35. 2006 tax return software free 1 34. 2006 tax return software free 5 33. 2006 tax return software free 8 33. 2006 tax return software free 2 32. 2006 tax return software free 6 32. 2006 tax return software free 0 31. 2006 tax return software free 4 30. 2006 tax return software free 9 62 36. 2006 tax return software free 3 35. 2006 tax return software free 6 34. 2006 tax return software free 9 34. 2006 tax return software free 2 33. 2006 tax return software free 5 32. 2006 tax return software free 9 32. 2006 tax return software free 2 31. 2006 tax return software free 6 31. 2006 tax return software free 1 30. 2006 tax return software free 5 63 36. 2006 tax return software free 1 35. 2006 tax return software free 4 34. 2006 tax return software free 6 33. 2006 tax return software free 9 33. 2006 tax return software free 2 32. 2006 tax return software free 6 31. 2006 tax return software free 9 31. 2006 tax return software free 3 30. 2006 tax return software free 7 30. 2006 tax return software free 1 64 35. 2006 tax return software free 9 35. 2006 tax return software free 2 34. 2006 tax return software free 4 33. 2006 tax return software free 7 33. 2006 tax return software free 0 32. 2006 tax return software free 3 31. 2006 tax return software free 6 31. 2006 tax return software free 0 30. 2006 tax return software free 4 29. 2006 tax return software free 8 65 35. 2006 tax return software free 8 35. 2006 tax return software free 0 34. 2006 tax return software free 2 33. 2006 tax return software free 5 32. 2006 tax return software free 7 32. 2006 tax return software free 0 31. 2006 tax return software free 4 30. 2006 tax return software free 7 30. 2006 tax return software free 0 29. 2006 tax return software free 4 66 35. 2006 tax return software free 6 34. 2006 tax return software free 8 34. 2006 tax return software free 0 33. 2006 tax return software free 3 32. 2006 tax return software free 5 31. 2006 tax return software free 8 31. 2006 tax return software free 1 30. 2006 tax return software free 4 29. 2006 tax return software free 8 29. 2006 tax return software free 1 67 35. 2006 tax return software free 5 34. 2006 tax return software free 7 33. 2006 tax return software free 9 33. 2006 tax return software free 1 32. 2006 tax return software free 3 31. 2006 tax return software free 6 30. 2006 tax return software free 9 30. 2006 tax return software free 2 29. 2006 tax return software free 5 28. 2006 tax return software free 8 68 35. 2006 tax return software free 3 34. 2006 tax return software free 5 33. 2006 tax return software free 7 32. 2006 tax return software free 9 32. 2006 tax return software free 1 31. 2006 tax return software free 4 30. 2006 tax return software free 7 29. 2006 tax return software free 9 29. 2006 tax return software free 2 28. 2006 tax return software free 6 69 35. 2006 tax return software free 2 34. 2006 tax return software free 4 33. 2006 tax return software free 6 32. 2006 tax return software free 8 32. 2006 tax return software free 0 31. 2006 tax return software free 2 30. 2006 tax return software free 5 29. 2006 tax return software free 7 29. 2006 tax return software free 0 28. 2006 tax return software free 3 70 35. 2006 tax return software free 1 34. 2006 tax return software free 3 33. 2006 tax return software free 4 32. 2006 tax return software free 6 31. 2006 tax return software free 8 31. 2006 tax return software free 1 30. 2006 tax return software free 3 29. 2006 tax return software free 5 28. 2006 tax return software free 8 28. 2006 tax return software free 1 71 35. 2006 tax return software free 0 34. 2006 tax return software free 2 33. 2006 tax return software free 3 32. 2006 tax return software free 5 31. 2006 tax return software free 7 30. 2006 tax return software free 9 30. 2006 tax return software free 1 29. 2006 tax return software free 4 28. 2006 tax return software free 6 27. 2006 tax return software free 9 72 34. 2006 tax return software free 9 34. 2006 tax return software free 1 33. 2006 tax return software free 2 32. 2006 tax return software free 4 31. 2006 tax return software free 6 30. 2006 tax return software free 8 30. 2006 tax return software free 0 29. 2006 tax return software free 2 28. 2006 tax return software free 4 27. 2006 tax return software free 7 73 34. 2006 tax return software free 8 34. 2006 tax return software free 0 33. 2006 tax return software free 1 32. 2006 tax return software free 3 31. 2006 tax return software free 5 30. 2006 tax return software free 6 29. 2006 tax return software free 8 29. 2006 tax return software free 1 28. 2006 tax return software free 3 27. 2006 tax return software free 5 74 34. 2006 tax return software free 8 33. 2006 tax return software free 9 33. 2006 tax return software free 0 32. 2006 tax return software free 2 31. 2006 tax return software free 4 30. 2006 tax return software free 5 29. 2006 tax return software free 7 28. 2006 tax return software free 9 28. 2006 tax return software free 1 27. 2006 tax return software free 4 75 34. 2006 tax return software free 7 33. 2006 tax return software free 8 33. 2006 tax return software free 0 32. 2006 tax return software free 1 31. 2006 tax return software free 3 30. 2006 tax return software free 4 29. 2006 tax return software free 6 28. 2006 tax return software free 8 28. 2006 tax return software free 0 27. 2006 tax return software free 2 76 34. 2006 tax return software free 6 33. 2006 tax return software free 8 32. 2006 tax return software free 9 32. 2006 tax return software free 0 31. 2006 tax return software free 2 30. 2006 tax return software free 3 29. 2006 tax return software free 5 28. 2006 tax return software free 7 27. 2006 tax return software free 9 27. 2006 tax return software free 1 77 34. 2006 tax return software free 6 33. 2006 tax return software free 7 32. 2006 tax return software free 8 32. 2006 tax return software free 0 31. 2006 tax return software free 1 30. 2006 tax return software free 3 29. 2006 tax return software free 4 28. 2006 tax return software free 6 27. 2006 tax return software free 8 27. 2006 tax return software free 0 78 34. 2006 tax return software free 5 33. 2006 tax return software free 6 32. 2006 tax return software free 8 31. 2006 tax return software free 9 31. 2006 tax return software free 0 30. 2006 tax return software free 2 29. 2006 tax return software free 3 28. 2006 tax return software free 5 27. 2006 tax return software free 7 26. 2006 tax return software free 9 79 34. 2006 tax return software free 5 33. 2006 tax return software free 6 32. 2006 tax return software free 7 31. 2006 tax return software free 8 31. 2006 tax return software free 0 30. 2006 tax return software free 1 29. 2006 tax return software free 3 28. 2006 tax return software free 4 27. 2006 tax return software free 6 26. 2006 tax return software free 8 80 34. 2006 tax return software free 5 33. 2006 tax return software free 6 32. 2006 tax return software free 7 31. 2006 tax return software free 8 30. 2006 tax return software free 9 30. 2006 tax return software free 1 29. 2006 tax return software free 2 28. 2006 tax return software free 4 27. 2006 tax return software free 5 26. 2006 tax return software free 7 81 34. 2006 tax return software free 4 33. 2006 tax return software free 5 32. 2006 tax return software free 6 31. 2006 tax return software free 8 30. 2006 tax return software free 9 30. 2006 tax return software free 0 29. 2006 tax return software free 2 28. 2006 tax return software free 3 27. 2006 tax return software free 5 26. 2006 tax return software free 6 82 34. 2006 tax return software free 4 33. 2006 tax return software free 5 32. 2006 tax return software free 6 31. 2006 tax return software free 7 30. 2006 tax return software free 8 30. 2006 tax return software free 0 29. 2006 tax return software free 1 28. 2006 tax return software free 3 27. 2006 tax return software free 4 26. 2006 tax return software free 6 83 34. 2006 tax return software free 4 33. 2006 tax return software free 5 32. 2006 tax return software free 6 31. 2006 tax return software free 7 30. 2006 tax return software free 8 29. 2006 tax return software free 9 29. 2006 tax return software free 1 28. 2006 tax return software free 2 27. 2006 tax return software free 4 26. 2006 tax return software free 5 84 34. 2006 tax return software free 3 33. 2006 tax return software free 4 32. 2006 tax return software free 5 31. 2006 tax return software free 7 30. 2006 tax return software free 8 29. 2006 tax return software free 9 29. 2006 tax return software free 0 28. 2006 tax return software free 2 27. 2006 tax return software free 3 26. 2006 tax return software free 5 85 34. 2006 tax return software free 3 33. 2006 tax return software free 4 32. 2006 tax return software free 5 31. 2006 tax return software free 6 30. 2006 tax return software free 7 29. 2006 tax return software free 9 29. 2006 tax return software free 0 28. 2006 tax return software free 1 27. 2006 tax return software free 3 26. 2006 tax return software free 4 86 34. 2006 tax return software free 3 33. 2006 tax return software free 4 32. 2006 tax return software free 5 31. 2006 tax return software free 6 30. 2006 tax return software free 7 29. 2006 tax return software free 8 29. 2006 tax return software free 0 28. 2006 tax return software free 1 27. 2006 tax return software free 2 26. 2006 tax return software free 4 87 34. 2006 tax return software free 3 33. 2006 tax return software free 4 32. 2006 tax return software free 5 31. 2006 tax return software free 6 30. 2006 tax return software free 7 29. 2006 tax return software free 8 28. 2006 tax return software free 9 28. 2006 tax return software free 1 27. 2006 tax return software free 2 26. 2006 tax return software free 4 88 34. 2006 tax return software free 3 33. 2006 tax return software free 4 32. 2006 tax return software free 5 31. 2006 tax return software free 6 30. 2006 tax return software free 7 29. 2006 tax return software free 8 28. 2006 tax return software free 9 28. 2006 tax return software free 0 27. 2006 tax return software free 2 26. 2006 tax return software free 3 89 34. 2006 tax return software free 3 33. 2006 tax return software free 3 32. 2006 tax return software free 4 31. 2006 tax return software free 5 30. 2006 tax return software free 7 29. 2006 tax return software free 8 28. 2006 tax return software free 9 28. 2006 tax return software free 0 27. 2006 tax return software free 2 26. 2006 tax return software free 3 90 34. 2006 tax return software free 2 33. 2006 tax return software free 3 32. 2006 tax return software free 4 31. 2006 tax return software free 5 30. 2006 tax return software free 6 29. 2006 tax return software free 8 28. 2006 tax return software free 9 28. 2006 tax return software free 0 27. 2006 tax return software free 1 26. 2006 tax return software free 3 91 34. 2006 tax return software free 2 33. 2006 tax return software free 3 32. 2006 tax return software free 4 31. 2006 tax return software free 5 30. 2006 tax return software free 6 29. 2006 tax return software free 7 28. 2006 tax return software free 9 28. 2006 tax return software free 0 27. 2006 tax return software free 1 26. 2006 tax return software free 3 92 34. 2006 tax return software free 2 33. 2006 tax return software free 3 32. 2006 tax return software free 4 31. 2006 tax return software free 5 30. 2006 tax return software free 6 29. 2006 tax return software free 7 28. 2006 tax return software free 8 28. 2006 tax return software free 0 27. 2006 tax return software free 1 26. 2006 tax return software free 2 93 34. 2006 tax return software free 2 33. 2006 tax return software free 3 32. 2006 tax return software free 4 31. 2006 tax return software free 5 30. 2006 tax return software free 6 29. 2006 tax return software free 7 28. 2006 tax return software free 8 28. 2006 tax return software free 0 27. 2006 tax return software free 1 26. 2006 tax return software free 2 94 34. 2006 tax return software free 2 33. 2006 tax return software free 3 32. 2006 tax return software free 4 31. 2006 tax return software free 5 30. 2006 tax return software free 6 29. 2006 tax return software free 7 28. 2006 tax return software free 8 27. 2006 tax return software free 9 27. 2006 tax return software free 1 26. 2006 tax return software free 2 95 34. 2006 tax return software free 2 33. 2006 tax return software free 3 32. 2006 tax return software free 4 31. 2006 tax return software free 5 30. 2006 tax return software free 6 29. 2006 tax return software free 7 28. 2006 tax return software free 8 27. 2006 tax return software free 9 27. 2006 tax return software free 1 26. 2006 tax return software free 2 96 34. 2006 tax return software free 2 33. 2006 tax return software free 3 32. 2006 tax return software free 4 31. 2006 tax return software free 5 30. 2006 tax return software free 6 29. 2006 tax return software free 7 28. 2006 tax return software free 8 27. 2006 tax return software free 9 27. 2006 tax return software free 0 26. 2006 tax return software free 2 Appendix C. 2006 tax return software free (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. 2006 tax return software free 2 33. 2006 tax return software free 3 32. 2006 tax return software free 4 31. 2006 tax return software free 5 30. 2006 tax return software free 6 29. 2006 tax return software free 7 28. 2006 tax return software free 8 27. 2006 tax return software free 9 27. 2006 tax return software free 0 26. 2006 tax return software free 2 98 34. 2006 tax return software free 2 33. 2006 tax return software free 3 32. 2006 tax return software free 4 31. 2006 tax return software free 5 30. 2006 tax return software free 6 29. 2006 tax return software free 7 28. 2006 tax return software free 8 27. 2006 tax return software free 9 27. 2006 tax return software free 0 26. 2006 tax return software free 2 99 34. 2006 tax return software free 2 33. 2006 tax return software free 3 32. 2006 tax return software free 4 31. 2006 tax return software free 5 30. 2006 tax return software free 6 29. 2006 tax return software free 7 28. 2006 tax return software free 8 27. 2006 tax return software free 9 27. 2006 tax return software free 0 26. 2006 tax return software free 2 100 34. 2006 tax return software free 2 33. 2006 tax return software free 3 32. 2006 tax return software free 4 31. 2006 tax return software free 5 30. 2006 tax return software free 6 29. 2006 tax return software free 7 28. 2006 tax return software free 8 27. 2006 tax return software free 9 27. 2006 tax return software free 0 26. 2006 tax return software free 1 101 34. 2006 tax return software free 2 33. 2006 tax return software free 3 32. 2006 tax return software free 4 31. 2006 tax return software free 5 30. 2006 tax return software free 6 29. 2006 tax return software free 7 28. 2006 tax return software free 8 27. 2006 tax return software free 9 27. 2006 tax return software free 0 26. 2006 tax return software free 1 102 34. 2006 tax return software free 2 33. 2006 tax return software free 3 32. 2006 tax return software free 4 31. 2006 tax return software free 4 30. 2006 tax return software free 5 29. 2006 tax return software free 7 28. 2006 tax return software free 8 27. 2006 tax return software free 9 27. 2006 tax return software free 0 26. 2006 tax return software free 1 103 34. 2006 tax return software free 2 33. 2006 tax return software free 3 32. 2006 tax return software free 4 31. 2006 tax return software free 4 30. 2006 tax return software free 5 29. 2006 tax return software free 7 28. 2006 tax return software free 8 27. 2006 tax return software free 9 27. 2006 tax return software free 0 26. 2006 tax return software free 1 104 34. 2006 tax return software free 2 33. 2006 tax return software free 3 32. 2006 tax return software free 4 31. 2006 tax return software free 4 30. 2006 tax return software free 5 29. 2006 tax return software free 6 28. 2006 tax return software free 8 27. 2006 tax return software free 9 27. 2006 tax return software free 0 26. 2006 tax return software free 1 105 34. 2006 tax return software free 2 33. 2006 tax return software free 3 32. 2006 tax return software free 3 31. 2006 tax return software free 4 30. 2006 tax return software free 5 29. 2006 tax return software free 6 28. 2006 tax return software free 8 27. 2006 tax return software free 9 27. 2006 tax return software free 0 26. 2006 tax return software free 1 106 34. 2006 tax return software free 2 33. 2006 tax return software free 3 32. 2006 tax return software free 3 31. 2006 tax return software free 4 30. 2006 tax return software free 5 29. 2006 tax return software free 6 28. 2006 tax return software free 8 27. 2006 tax return software free 9 27. 2006 tax return software free 0 26. 2006 tax return software free 1 107 34. 2006 tax return software free 2 33. 2006 tax return software free 3 32. 2006 tax return software free 3 31. 2006 tax return software free 4 30. 2006 tax return software free 5 29. 2006 tax return software free 6 28. 2006 tax return software free 8 27. 2006 tax return software free 9 27. 2006 tax return software free 0 26. 2006 tax return software free 1 108 34. 2006 tax return software free 2 33. 2006 tax return software free 3 32. 2006 tax return software free 3 31. 2006 tax return software free 4 30. 2006 tax return software free 5 29. 2006 tax return software free 6 28. 2006 tax return software free 8 27. 2006 tax return software free 9 27. 2006 tax return software free 0 26. 2006 tax return software free 1 109 34. 2006 tax return software free 2 33. 2006 tax return software free 3 32. 2006 tax return software free 3 31. 2006 tax return software free 4 30. 2006 tax return software free 5 29. 2006 tax return software free 6 28. 2006 tax return software free 7 27. 2006 tax return software free 9 27. 2006 tax return software free 0 26. 2006 tax return software free 1 110 34. 2006 tax return software free 2 33. 2006 tax return software free 3 32. 2006 tax return software free 3 31. 2006 tax return software free 4 30. 2006 tax return software free 5 29. 2006 tax return software free 6 28. 2006 tax return software free 7 27. 2006 tax return software free 9 27. 2006 tax return software free 0 26. 2006 tax return software free 1 111 34. 2006 tax return software free 2 33. 2006 tax return software free 3 32. 2006 tax return software free 3 31. 2006 tax return software free 4 30. 2006 tax return software free 5 29. 2006 tax return software free 6 28. 2006 tax return software free 7 27. 2006 tax return software free 9 27. 2006 tax return software free 0 26. 2006 tax return software free 1 112 34. 2006 tax return software free 2 33. 2006 tax return software free 3 32. 2006 tax return software free 3 31. 2006 tax return software free 4 30. 2006 tax return software free 5 29. 2006 tax return software free 6 28. 2006 tax return software free 7 27. 2006 tax return software free 9 27. 2006 tax return software free 0 26. 2006 tax return software free 1 113 34. 2006 tax return software free 2 33. 2006 tax return software free 3 32. 2006 tax return software free 3 31. 2006 tax return software free 4 30. 2006 tax return software free 5 29. 2006 tax return software free 6 28. 2006 tax return software free 7 27. 2006 tax return software free 9 27. 2006 tax return software free 0 26. 2006 tax return software free 1 114 34. 2006 tax return software free 2 33. 2006 tax return software free 3 32. 2006 tax return software free 3 31. 2006 tax return software free 4 30. 2006 tax return software free 5 29. 2006 tax return software free 6 28. 2006 tax return software free 7 27. 2006 tax return software free 9 27. 2006 tax return software free 0 26. 2006 tax return software free 1 115+ 34. 2006 tax return software free 2 33. 2006 tax return software free 3 32. 2006 tax return software free 3 31. 2006 tax return software free 4 30. 2006 tax return software free 5 29. 2006 tax return software free 6 28. 2006 tax return software free 7 27. 2006 tax return software free 9 27. 2006 tax return software free 0 26. 2006 tax return software free 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. 2006 tax return software free 9 30. 2006 tax return software free 4 30. 2006 tax return software free 0 29. 2006 tax return software free 6 29. 2006 tax return software free 2 28. 2006 tax return software free 8 28. 2006 tax return software free 5 28. 2006 tax return software free 2 27. 2006 tax return software free 9 27. 2006 tax return software free 6 61 30. 2006 tax return software free 4 29. 2006 tax return software free 9 29. 2006 tax return software free 5 29. 2006 tax return software free 0 28. 2006 tax return software free 6 28. 2006 tax return software free 3 27. 2006 tax return software free 9 27. 2006 tax return software free 6 27. 2006 tax return software free 3 27. 2006 tax return software free 0 62 30. 2006 tax return software free 0 29. 2006 tax return software free 5 29. 2006 tax return software free 0 28. 2006 tax return software free 5 28. 2006 tax return software free 1 27. 2006 tax return software free 7 27. 2006 tax return software free 3 27. 2006 tax return software free 0 26. 2006 tax return software free 7 26. 2006 tax return software free 4 63 29. 2006 tax return software free 6 29. 2006 tax return software free 0 28. 2006 tax return software free 5 28. 2006 tax return software free 1 27. 2006 tax return software free 6 27. 2006 tax return software free 2 26. 2006 tax return software free 8 26. 2006 tax return software free 4 26. 2006 tax return software free 1 25. 2006 tax return software free 7 64 29. 2006 tax return software free 2 28. 2006 tax return software free 6 28. 2006 tax return software free 1 27. 2006 tax return software free 6 27. 2006 tax return software free 1 26. 2006 tax return software free 7 26. 2006 tax return software free 3 25. 2006 tax return software free 9 25. 2006 tax return software free 5 25. 2006 tax return software free 2 65 28. 2006 tax return software free 8 28. 2006 tax return software free 3 27. 2006 tax return software free 7 27. 2006 tax return software free 2 26. 2006 tax return software free 7 26. 2006 tax return software free 2 25. 2006 tax return software free 8 25. 2006 tax return software free 4 25. 2006 tax return software free 0 24. 2006 tax return software free 6 66 28. 2006 tax return software free 5 27. 2006 tax return software free 9 27. 2006 tax return software free 3 26. 2006 tax return software free 8 26. 2006 tax return software free 3 25. 2006 tax return software free 8 25. 2006 tax return software free 3 24. 2006 tax return software free 9 24. 2006 tax return software free 5 24. 2006 tax return software free 1 67 28. 2006 tax return software free 2 27. 2006 tax return software free 6 27. 2006 tax return software free 0 26. 2006 tax return software free 4 25. 2006 tax return software free 9 25. 2006 tax return software free 4 24. 2006 tax return software free 9 24. 2006 tax return software free 4 24. 2006 tax return software free 0 23. 2006 tax return software free 6 68 27. 2006 tax return software free 9 27. 2006 tax return software free 3 26. 2006 tax return software free 7 26. 2006 tax return software free 1 25. 2006 tax return software free 5 25. 2006 tax return software free 0 24. 2006 tax return software free 5 24. 2006 tax return software free 0 23. 2006 tax return software free 5 23. 2006 tax return software free 1 69 27. 2006 tax return software free 6 27. 2006 tax return software free 0 26. 2006 tax return software free 4 25. 2006 tax return software free 7 25. 2006 tax return software free 2 24. 2006 tax return software free 6 24. 2006 tax return software free 1 23. 2006 tax return software free 6 23. 2006 tax return software free 1 22. 2006 tax return software free 6 70 27. 2006 tax return software free 4 26. 2006 tax return software free 7 26. 2006 tax return software free 1 25. 2006 tax return software free 4 24. 2006 tax return software free 8 24. 2006 tax return software free 3 23. 2006 tax return software free 7 23. 2006 tax return software free 2 22. 2006 tax return software free 7 22. 2006 tax return software free 2 71 27. 2006 tax return software free 2 26. 2006 tax return software free 5 25. 2006 tax return software free 8 25. 2006 tax return software free 2 24. 2006 tax return software free 5 23. 2006 tax return software free 9 23. 2006 tax return software free 4 22. 2006 tax return software free 8 22. 2006 tax return software free 3 21. 2006 tax return software free 8 72 27. 2006 tax return software free 0 26. 2006 tax return software free 3 25. 2006 tax return software free 6 24. 2006 tax return software free 9 24. 2006 tax return software free 3 23. 2006 tax return software free 7 23. 2006 tax return software free 1 22. 2006 tax return software free 5 22. 2006 tax return software free 0 21. 2006 tax return software free 4 73 26. 2006 tax return software free 8 26. 2006 tax return software free 1 25. 2006 tax return software free 4 24. 2006 tax return software free 7 24. 2006 tax return software free 0 23. 2006 tax return software free 4 22. 2006 tax return software free 8 22. 2006 tax return software free 2 21. 2006 tax return software free 6 21. 2006 tax return software free 1 74 26. 2006 tax return software free 6 25. 2006 tax return software free 9 25. 2006 tax return software free 2 24. 2006 tax return software free 5 23. 2006 tax return software free 8 23. 2006 tax return software free 1 22. 2006 tax return software free 5 21. 2006 tax return software free 9 21. 2006 tax return software free 3 20. 2006 tax return software free 8 75 26. 2006 tax return software free 5 25. 2006 tax return software free 7 25. 2006 tax return software free 0 24. 2006 tax return software free 3 23. 2006 tax return software free 6 22. 2006 tax return software free 9 22. 2006 tax return software free 3 21. 2006 tax return software free 6 21. 2006 tax return software free 0 20. 2006 tax return software free 5 Appendix C. 2006 tax return software free (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. 2006 tax return software free 3 25. 2006 tax return software free 6 24. 2006 tax return software free 8 24. 2006 tax return software free 1 23. 2006 tax return software free 4 22. 2006 tax return software free 7 22. 2006 tax return software free 0 21. 2006 tax return software free 4 20. 2006 tax return software free 8 20. 2006 tax return software free 2 77 26. 2006 tax return software free 2 25. 2006 tax return software free 4 24. 2006 tax return software free 7 23. 2006 tax return software free 9 23. 2006 tax return software free 2 22. 2006 tax return software free 5 21. 2006 tax return software free 8 21. 2006 tax return software free 2 20. 2006 tax return software free 6 19. 2006 tax return software free 9 78 26. 2006 tax return software free 1 25. 2006 tax return software free 3 24. 2006 tax return software free 6 23. 2006 tax return software free 8 23. 2006 tax return software free 1 22. 2006 tax return software free 4 21. 2006 tax return software free 7 21. 2006 tax return software free 0 20. 2006 tax return software free 3 19. 2006 tax return software free 7 79 26. 2006 tax return software free 0 25. 2006 tax return software free 2 24. 2006 tax return software free 4 23. 2006 tax return software free 7 22. 2006 tax return software free 9 22. 2006 tax return software free 2 21. 2006 tax return software free 5 20. 2006 tax return software free 8 20. 2006 tax return software free 1 19. 2006 tax return software free 5 80 25. 2006 tax return software free 9 25. 2006 tax return software free 1 24. 2006 tax return software free 3 23. 2006 tax return software free 6 22. 2006 tax return software free 8 22. 2006 tax return software free 1 21. 2006 tax return software free 3 20. 2006 tax return software free 6 20. 2006 tax return software free 0 19. 2006 tax return software free 3 81 25. 2006 tax return software free 8 25. 2006 tax return software free 0 24. 2006 tax return software free 2 23. 2006 tax return software free 4 22. 2006 tax return software free 7 21. 2006 tax return software free 9 21. 2006 tax return software free 2 20. 2006 tax return software free 5 19. 2006 tax return software free 8 19. 2006 tax return software free 1 82 25. 2006 tax return software free 8 24. 2006 tax return software free 9 24. 2006 tax return software free 1 23. 2006 tax return software free 4 22. 2006 tax return software free 6 21. 2006 tax return software free 8 21. 2006 tax return software free 1 20. 2006 tax return software free 4 19. 2006 tax return software free 7 19. 2006 tax return software free 0 83 25. 2006 tax return software free 7 24. 2006 tax return software free 9 24. 2006 tax return software free 1 23. 2006 tax return software free 3 22. 2006 tax return software free 5 21. 2006 tax return software free 7 21. 2006 tax return software free 0 20. 2006 tax return software free 2 19. 2006 tax return software free 5 18. 2006 tax return software free 8 84 25. 2006 tax return software free 6 24. 2006 tax return software free 8 24. 2006 tax return software free 0 23. 2006 tax return software free 2 22. 2006 tax return software free 4 21. 2006 tax return software free 6 20. 2006 tax return software free 9 20. 2006 tax return software free 1 19. 2006 tax return software free 4 18. 2006 tax return software free 7 85 25. 2006 tax return software free 6 24. 2006 tax return software free 8 23. 2006 tax return software free 9 23. 2006 tax return software free 1 22. 2006 tax return software free 3 21. 2006 tax return software free 6 20. 2006 tax return software free 8 20. 2006 tax return software free 1 19. 2006 tax return software free 3 18. 2006 tax return software free 6 86 25. 2006 tax return software free 5 24. 2006 tax return software free 7 23. 2006 tax return software free 9 23. 2006 tax return software free 1 22. 2006 tax return software free 3 21. 2006 tax return software free 5 20. 2006 tax return software free 7 20. 2006 tax return software free 0 19. 2006 tax return software free 2 18. 2006 tax return software free 5 87 25. 2006 tax return software free 5 24. 2006 tax return software free 7 23. 2006 tax return software free 8 23. 2006 tax return software free 0 22. 2006 tax return software free 2 21. 2006 tax return software free 4 20. 2006 tax return software free 7 19. 2006 tax return software free 9 19. 2006 tax return software free 2 18. 2006 tax return software free 4 88 25. 2006 tax return software free 5 24. 2006 tax return software free 6 23. 2006 tax return software free 8 23. 2006 tax return software free 0 22. 2006 tax return software free 2 21. 2006 tax return software free 4 20. 2006 tax return software free 6 19. 2006 tax return software free 8 19. 2006 tax return software free 1 18. 2006 tax return software free 3 89 25. 2006 tax return software free 4 24. 2006 tax return software free 6 23. 2006 tax return software free 8 22. 2006 tax return software free 9 22. 2006 tax return software free 1 21. 2006 tax return software free 3 20. 2006 tax return software free 5 19. 2006 tax return software free 8 19. 2006 tax return software free 0 18. 2006 tax return software free 3 90 25. 2006 tax return software free 4 24. 2006 tax return software free 6 23. 2006 tax return software free 7 22. 2006 tax return software free 9 22. 2006 tax return software free 1 21. 2006 tax return software free 3 20. 2006 tax return software free 5 19. 2006 tax return software free 7 19. 2006 tax return software free 0 18. 2006 tax return software free 2 91 25. 2006 tax return software free 4 24. 2006 tax return software free 5 23. 2006 tax return software free 7 22. 2006 tax return software free 9 22. 2006 tax return software free 1 21. 2006 tax return software free 3 20. 2006 tax return software free 5 19. 2006 tax return software free 7 18. 2006 tax return software free 9 18. 2006 tax return software free 2 92 25. 2006 tax return software free 4 24. 2006 tax return software free 5 23. 2006 tax return software free 7 22. 2006 tax return software free 9 22. 2006 tax return software free 0 21. 2006 tax return software free 2 20. 2006 tax return software free 4 19. 2006 tax return software free 6 18. 2006 tax return software free 9 18. 2006 tax return software free 1 93 25. 2006 tax return software free 4 24. 2006 tax return software free 5 23. 2006 tax return software free 7 22. 2006 tax return software free 8 22. 2006 tax return software free 0 21. 2006 tax return software free 2 20. 2006 tax return software free 4 19. 2006 tax return software free 6 18. 2006 tax return software free 8 18. 2006 tax return software free 1 94 25. 2006 tax return software free 3 24. 2006 tax return software free 5 23. 2006 tax return software free 6 22. 2006 tax return software free 8 22. 2006 tax return software free 0 21. 2006 tax return software free 2 20. 2006 tax return software free 4 19. 2006 tax return software free 6 18. 2006 tax return software free 8 18. 2006 tax return software free 0 95 25. 2006 tax return software free 3 24. 2006 tax return software free 5 23. 2006 tax return software free 6 22. 2006 tax return software free 8 22. 2006 tax return software free 0 21. 2006 tax return software free 1 20. 2006 tax return software free 3 19. 2006 tax return software free 6 18. 2006 tax return software free 8 18. 2006 tax return software free 0 96 25. 2006 tax return software free 3 24. 2006 tax return software free 5 23. 2006 tax return software free 6 22. 2006 tax return software free 8 21. 2006 tax return software free 9 21. 2006 tax return software free 1 20. 2006 tax return software free 3 19. 2006 tax return software free 5 18. 2006 tax return software free 8 18. 2006 tax return software free 0 97 25. 2006 tax return software free 3 24. 2006 tax return software free 5 23. 2006 tax return software free 6 22. 2006 tax return software free 8 21. 2006 tax return software free 9 21. 2006 tax return software free 1 20. 2006 tax return software free 3 19. 2006 tax return software free 5 18. 2006 tax return software free 7 18. 2006 tax return software free 0 98 25. 2006 tax return software free 3 24. 2006 tax return software free 4 23. 2006 tax return software free 6 22. 2006 tax return software free 8 21. 2006 tax return software free 9 21. 2006 tax return software free 1 20. 2006 tax return software free 3 19. 2006 tax return software free 5 18. 2006 tax return software free 7 17. 2006 tax return software free 9 99 25. 2006 tax return software free 3 24. 2006 tax return software free 4 23. 2006 tax return software free 6 22. 2006 tax return software free 7 21. 2006 tax return software free 9 21. 2006 tax return software free 1 20. 2006 tax return software free 3 19. 2006 tax return software free 5 18. 2006 tax return software free 7 17. 2006 tax return software free 9 100 25. 2006 tax return software free 3 24. 2006 tax return software free 4 23. 2006 tax return software free 6 22. 2006 tax return software free 7 21. 2006 tax return software free 9 21. 2006 tax return software free 1 20. 2006 tax return software free 3 19. 2006 tax return software free 5 18. 2006 tax return software free 7 17. 2006 tax return software free 9 101 25. 2006 tax return software free 3 24. 2006 tax return software free 4 23. 2006 tax return software free 6 22. 2006 tax return software free 7 21. 2006 tax return software free 9 21. 2006 tax return software free 1 20. 2006 tax return software free 2 19. 2006 tax return software free 4 18. 2006 tax return software free 7 17. 2006 tax return software free 9 102 25. 2006 tax return software free 3 24. 2006 tax return software free 4 23. 2006 tax return software free 6 22. 2006 tax return software free 7 21. 2006 tax return software free 9 21. 2006 tax return software free 1 20. 2006 tax return software free 2 19. 2006 tax return software free 4 18. 2006 tax return software free 6 17. 2006 tax return software free 9 103 25. 2006 tax return software free 3 24. 2006 tax return software free 4 23. 2006 tax return software free 6 22. 2006 tax return software free 7 21. 2006 tax return software free 9 21. 2006 tax return software free 0 20. 2006 tax return software free 2 19. 2006 tax return software free 4 18. 2006 tax return software free 6 17. 2006 tax return software free 9 104 25. 2006 tax return software free 3 24. 2006 tax return software free 4 23. 2006 tax return software free 5 22. 2006 tax return software free 7 21. 2006 tax return software free 9 21. 2006 tax return software free 0 20. 2006 tax return software free 2 19. 2006 tax return software free 4 18. 2006 tax return software free 6 17. 2006 tax return software free 8 105 25. 2006 tax return software free 3 24. 2006 tax return software free 4 23. 2006 tax return software free 5 22. 2006 tax return software free 7 21. 2006 tax return software free 9 21. 2006 tax return software free 0 20. 2006 tax return software free 2 19. 2006 tax return software free 4 18. 2006 tax return software free 6 17. 2006 tax return software free 8 106 25. 2006 tax return software free 3 24. 2006 tax return software free 4 23. 2006 tax return software free 5 22. 2006 tax return software free 7 21. 2006 tax return software free 9 21. 2006 tax return software free 0 20. 2006 tax return software free 2 19. 2006 tax return software free 4 18. 2006 tax return software free 6 17. 2006 tax return software free 8 107 25. 2006 tax return software free 2 24. 2006 tax return software free 4 23. 2006 tax return software free 5 22. 2006 tax return software free 7 21. 2006 tax return software free 8 21. 2006 tax return software free 0 20. 2006 tax return software free 2 19. 2006 tax return software free 4 18. 2006 tax return software free 6 17. 2006 tax return software free 8 108 25. 2006 tax return software free 2 24. 2006 tax return software free 4 23. 2006 tax return software free 5 22. 2006 tax return software free 7 21. 2006 tax return software free 8 21. 2006 tax return software free 0 20. 2006 tax return software free 2 19. 2006 tax return software free 4 18. 2006 tax return software free 6 17. 2006 tax return software free 8 109 25. 2006 tax return software free 2 24. 2006 tax return software free 4 23. 2006 tax return software free 5 22. 2006 tax return software free 7 21. 2006 tax return software free 8 21. 2006 tax return software free 0 20. 2006 tax return software free 2 19. 2006 tax return software free 4 18. 2006 tax return software free 6 17. 2006 tax return software free 8 110 25. 2006 tax return software free 2 24. 2006 tax return software free 4 23. 2006 tax return software free 5 22. 2006 tax return software free 7 21. 2006 tax return software free 8 21. 2006 tax return software free 0 20. 2006 tax return software free 2 19. 2006 tax return software free 4 18. 2006 tax return software free 6 17. 2006 tax return software free 8 111 25. 2006 tax return software free 2 24. 2006 tax return software free 4 23. 2006 tax return software free 5 22. 2006 tax return software free 7 21. 2006 tax return software free 8 21. 2006 tax return software free 0 20. 2006 tax return software free 2 19. 2006 tax return software free 4 18. 2006 tax return software free 6 17. 2006 tax return software free 8 112 25. 2006 tax return software free 2 24. 2006 tax return software free 4 23. 2006 tax return software free 5 22. 2006 tax return software free 7 21. 2006 tax return software free 8 21. 2006 tax return software free 0 20. 2006 tax return software free 2 19. 2006 tax return software free 4 18. 2006 tax return software free 6 17. 2006 tax return software free 8 113 25. 2006 tax return software free 2 24. 2006 tax return software free 4 23. 2006 tax return software free 5 22. 2006 tax return software free 7 21. 2006 tax return software free 8 21. 2006 tax return software free 0 20. 2006 tax return software free 2 19. 2006 tax return software free 4 18. 2006 tax return software free 6 17. 2006 tax return software free 8 114 25. 2006 tax return software free 2 24. 2006 tax return software free 4 23. 2006 tax return software free 5 22. 2006 tax return software free 7 21. 2006 tax return software free 8 21. 2006 tax return software free 0 20. 2006 tax return software free 2 19. 2006 tax return software free 4 18. 2006 tax return software free 6 17. 2006 tax return software free 8 115+ 25. 2006 tax return software free 2 24. 2006 tax return software free 4 23. 2006 tax return software free 5 22. 2006 tax return software free 7 21. 2006 tax return software free 8 21. 2006 tax return software free 0 20. 2006 tax return software free 2 19. 2006 tax return software free 4 18. 2006 tax return software free 6 17. 2006 tax return software free 8 Appendix C. 2006 tax return software free (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. 2006 tax return software free 8 21. 2006 tax return software free 3 20. 2006 tax return software free 9 20. 2006 tax return software free 6 20. 2006 tax return software free 2 19. 2006 tax return software free 9 19. 2006 tax return software free 6 19. 2006 tax return software free 4 19. 2006 tax return software free 1 18. 2006 tax return software free 9 71 21. 2006 tax return software free 3 20. 2006 tax return software free 9 20. 2006 tax return software free 5 20. 2006 tax return software free 1 19. 2006 tax return software free 7 19. 2006 tax return software free 4 19. 2006 tax return software free 1 18. 2006 tax return software free 8 18. 2006 tax return software free 5 18. 2006 tax return software free 3 72 20. 2006 tax return software free 9 20. 2006 tax return software free 5 20. 2006 tax return software free 0 19. 2006 tax return software free 6 19. 2006 tax return software free 3 18. 2006 tax return software free 9 18. 2006 tax return software free 6 18. 2006 tax return software free 3 18. 2006 tax return software free 0 17. 2006 tax return software free 7 73 20. 2006 tax return software free 6 20. 2006 tax return software free 1 19. 2006 tax return software free 6 19. 2006 tax return software free 2 18. 2006 tax return software free 8 18. 2006 tax return software free 4 18. 2006 tax return software free 1 17. 2006 tax return software free 8 17. 2006 tax return software free 5 17. 2006 tax return software free 2 74 20. 2006 tax return software free 2 19. 2006 tax return software free 7 19. 2006 tax return software free 3 18. 2006 tax return software free 8 18. 2006 tax return software free 4 18. 2006 tax return software free 0 17. 2006 tax return software free 6 17. 2006 tax return software free 3 17. 2006 tax return software free 0 16. 2006 tax return software free 7 75 19. 2006 tax return software free 9 19. 2006 tax return software free 4 18. 2006 tax return software free 9 18. 2006 tax return software free 4 18. 2006 tax return software free 0 17. 2006 tax return software free 6 17. 2006 tax return software free 2 16. 2006 tax return software free 8 16. 2006 tax return software free 5 16. 2006 tax return software free 2 76 19. 2006 tax return software free 6 19. 2006 tax return software free 1 18. 2006 tax return software free 6 18. 2006 tax return software free 1 17. 2006 tax return software free 6 17. 2006 tax return software free 2 16. 2006 tax return software free 8 16. 2006 tax return software free 4 16. 2006 tax return software free 0 15. 2006 tax return software free 7 77 19. 2006 tax return software free 4 18. 2006 tax return software free 8 18. 2006 tax return software free 3 17. 2006 tax return software free 8 17. 2006 tax return software free 3 16. 2006 tax return software free 8 16. 2006 tax return software free 4 16. 2006 tax return software free 0 15. 2006 tax return software free 6 15. 2006 tax return software free 3 78 19. 2006 tax return software free 1 18. 2006 tax return software free 5 18. 2006 tax return software free 0 17. 2006 tax return software free 5 17. 2006 tax return software free 0 16. 2006 tax return software free 5 16. 2006 tax return software free 0 15. 2006 tax return software free 6 15. 2006 tax return software free 2 14. 2006 tax return software free 9 79 18. 2006 tax return software free 9 18. 2006 tax return software free 3 17. 2006 tax return software free 7 17. 2006 tax return software free 2 16. 2006 tax return software free 7 16. 2006 tax return software free 2 15. 2006 tax return software free 7 15. 2006 tax return software free 3 14. 2006 tax return software free 9 14. 2006 tax return software free 5 80 18. 2006 tax return software free 7 18. 2006 tax return software free 1 17. 2006 tax return software free 5 16. 2006 tax return software free 9 16. 2006 tax return software free 4 15. 2006 tax return software free 9 15. 2006 tax return software free 4 15. 2006 tax return software free 0 14. 2006 tax return software free 5 14. 2006 tax return software free 1 81 18. 2006 tax return software free 5 17. 2006 tax return software free 9 17. 2006 tax return software free 3 16. 2006 tax return software free 7 16. 2006 tax return software free 2 15. 2006 tax return software free 6 15. 2006 tax return software free 1 14. 2006 tax return software free 7 14. 2006 tax return software free 2 13. 2006 tax return software free 8 82 18. 2006 tax return software free 3 17. 2006 tax return software free 7 17. 2006 tax return software free 1 16. 2006 tax return software free 5 15. 2006 tax return software free 9 15. 2006 tax return software free 4 14. 2006 tax return software free 9 14. 2006 tax return software free 4 13. 2006 tax return software free 9 13. 2006 tax return software free 5 83 18. 2006 tax return software free 2 17. 2006 tax return software free 5 16. 2006 tax return software free 9 16. 2006 tax return software free 3 15. 2006 tax return software free 7 15. 2006 tax return software free 2 14. 2006 tax return software free 7 14. 2006 tax return software free 2 13. 2006 tax return software free 7 13. 2006 tax return software free 2 84 18. 2006 tax return software free 0 17. 2006 tax return software free 4 16. 2006 tax return software free 7 16. 2006 tax return software free 1 15. 2006 tax return software free 5 15. 2006 tax return software free 0 14. 2006 tax return software free 4 13. 2006 tax return software free 9 13. 2006 tax return software free 4 13. 2006 tax return software free 0 85 17. 2006 tax return software free 9 17. 2006 tax return software free 3 16. 2006 tax return software free 6 16. 2006 tax return software free 0 15. 2006 tax return software free 4 14. 2006 tax return software free 8 14. 2006 tax return software free 3 13. 2006 tax return software free 7 13. 2006 tax return software free 2 12. 2006 tax return software free 8 86 17. 2006 tax return software free 8 17. 2006 tax return software free 1 16. 2006 tax return software free 5 15. 2006 tax return software free 8 15. 2006 tax return software free 2 14. 2006 tax return software free 6 14. 2006 tax return software free 1 13. 2006 tax return software free 5 13. 2006 tax return software free 0 12. 2006 tax return software free 5 87 17. 2006 tax return software free 7 17. 2006 tax return software free 0 16. 2006 tax return software free 4 15. 2006 tax return software free 7 15. 2006 tax return software free 1 14. 2006 tax return software free 5 13. 2006 tax return software free 9 13. 2006 tax return software free 4 12. 2006 tax return software free 9 12. 2006 tax return software free 4 88 17. 2006 tax return software free 6 16. 2006 tax return software free 9 16. 2006 tax return software free 3 15. 2006 tax return software free 6 15. 2006 tax return software free 0 14. 2006 tax return software free 4 13. 2006 tax return software free 8 13. 2006 tax return software free 2 12. 2006 tax return software free 7 12. 2006 tax return software free 2 89 17. 2006 tax return software free 6 16. 2006 tax return software free 9 16. 2006 tax return software free 2 15. 2006 tax return software free 5 14. 2006 tax return software free 9 14. 2006 tax return software free 3 13. 2006 tax return software free 7 13. 2006 tax return software free 1 12. 2006 tax return software free 6 12. 2006 tax return software free 0 90 17. 2006 tax return software free 5 16. 2006 tax return software free 8 16. 2006 tax return software free 1 15. 2006 tax return software free 4 14. 2006 tax return software free 8 14. 2006 tax return software free 2 13. 2006 tax return software free 6 13. 2006 tax return software free 0 12. 2006 tax return software free 4 11. 2006 tax return software free 9 91 17. 2006 tax return software free 4 16. 2006 tax return software free 7 16. 2006 tax return software free 0 15. 2006 tax return software free 4 14. 2006 tax return software free 7 14. 2006 tax return software free 1 13. 2006 tax return software free 5 12. 2006 tax return software free 9 12. 2006 tax return software free 3 11. 2006 tax return software free 8 92 17. 2006 tax return software free 4 16. 2006 tax return software free 7 16. 2006 tax return software free 0 15. 2006 tax return software free 3 14. 2006 tax return software free 6 14. 2006 tax return software free 0 13. 2006 tax return software free 4 12. 2006 tax return software free 8 12. 2006 tax return software free 2 11. 2006 tax return software free 7 93 17. 2006 tax return software free 3 16. 2006 tax return software free 6 15. 2006 tax return software free 9 15. 2006 tax return software free 2 14. 2006 tax return software free 6 13. 2006 tax return software free 9 13. 2006 tax return software free 3 12. 2006 tax return software free 7 12. 2006 tax return software free 1 11. 2006 tax return software free 6 94 17. 2006 tax return software free 3 16. 2006 tax return software free 6 15. 2006 tax return software free 9 15. 2006 tax return software free 2 14. 2006 tax return software free 5 13. 2006 tax return software free 9 13. 2006 tax return software free 2 12. 2006 tax return software free 6 12. 2006 tax return software free 0 11. 2006 tax return software free 5 95 17. 2006 tax return software free 3 16. 2006 tax return software free 5 15. 2006 tax return software free 8 15. 2006 tax return software free 1 14. 2006 tax return software free 5 13. 2006 tax return software free 8 13. 2006 tax return software free 2 12. 2006 tax return software free 6 12. 2006 tax return software free 0 11. 2006 tax return software free 4 96 17. 2006 tax return software free 2 16. 2006 tax return software free 5 15. 2006 tax return software free 8 15. 2006 tax return software free 1 14. 2006 tax return software free 4 13. 2006 tax return software free 8 13. 2006 tax return software free 1 12. 2006 tax return software free 5 11. 2006 tax return software free 9 11. 2006 tax return software free 3 97 17. 2006 tax return software free 2 16. 2006 tax return software free 5 15. 2006 tax return software free 8 15. 2006 tax return software free 1 14. 2006 tax return software free 4 13. 2006 tax return software free 7 13. 2006 tax return software free 1 12. 2006 tax return software free 5 11. 2006 tax return software free 9 11. 2006 tax return software free 3 98 17. 2006 tax return software free 2 16. 2006 tax return software free 4 15. 2006 tax return software free 7 15. 2006 tax return software free 0 14. 2006 tax return software free 3 13. 2006 tax return software free 7 13. 2006 tax return software free 0 12. 2006 tax return software free 4 11. 2006 tax return software free 8 11. 2006 tax return software free 2 99 17. 2006 tax return software free 2 16. 2006 tax return software free 4 15. 2006 tax return software free 7 15. 2006 tax return software free 0 14. 2006 tax return software free 3 13. 2006 tax return software free 6 13. 2006 tax return software free 0 12. 2006 tax return software free 4 11. 2006 tax return software free 8 11. 2006 tax return software free 2 100 17. 2006 tax return software free 1 16. 2006 tax return software free 4 15. 2006 tax return software free 7 15. 2006 tax return software free 0 14. 2006 tax return software free 3 13. 2006 tax return software free 6 12. 2006 tax return software free 9 12. 2006 tax return software free 3 11. 2006 tax return software free 7 11. 2006 tax return software free 1 101 17. 2006 tax return software free 1 16. 2006 tax return software free 4 15. 2006 tax return software free 6 14. 2006 tax return software free 9 14. 2006 tax return software free 2 13. 2006 tax return software free 6 12. 2006 tax return software free 9 12. 2006 tax return software free 3 11. 2006 tax return software free 7 11. 2006 tax return software free 1 102 17. 2006 tax return software free 1 16. 2006 tax return software free 4 15. 2006 tax return software free 6 14. 2006 tax return software free 9 14. 2006 tax return software free 2 13. 2006 tax return software free 5 12. 2006 tax return software free 9 12. 2006 tax return software free 2 11. 2006 tax return software free 6 11. 2006 tax return software free 0 103 17. 2006 tax return software free 1 16. 2006 tax return software free 3 15. 2006 tax return software free 6 14. 2006 tax return software free 9 14. 2006 tax return software free 2 13. 2006 tax return software free 5 12. 2006 tax return software free 9 12. 2006 tax return software free 2 11. 2006 tax return software free 6 11. 2006 tax return software free 0 104 17. 2006 tax return software free 1 16. 2006 tax return software free 3 15. 2006 tax return software free 6 14. 2006 tax return software free 9 14. 2006 tax return software free 2 13. 2006 tax return software free 5 12. 2006 tax return software free 8 12. 2006 tax return software free 2 11. 2006 tax return software free 6 11. 2006 tax return software free 0 105 17. 2006 tax return software free 1 16. 2006 tax return software free 3 15. 2006 tax return software free 6 14. 2006 tax return software free 9 14. 2006 tax return software free 2 13. 2006 tax return software free 5 12. 2006 tax return software free 8 12. 2006 tax return software free 2 11. 2006 tax return software free 5 10. 2006 tax return software free 9 106 17. 2006 tax return software free 1 16. 2006 tax return software free 3 15. 2006 tax return software free 6 14. 2006 tax return software free 8 14. 2006 tax return software free 1 13. 2006 tax return software free 5 12. 2006 tax return software free 8 12. 2006 tax return software free 2 11. 2006 tax return software free 5 10. 2006 tax return software free 9 107 17. 2006 tax return software free 0 16. 2006 tax return software free 3 15. 2006 tax return software free 6 14. 2006 tax return software free 8 14. 2006 tax return software free 1 13. 2006 tax return software free 4 12. 2006 tax return software free 8 12. 2006 tax return software free 1 11. 2006 tax return software free 5 10. 2006 tax return software free 9 108 17. 2006 tax return software free 0 16. 2006 tax return software free 3 15. 2006 tax return software free 5 14. 2006 tax return software free 8 14. 2006 tax return software free 1 13. 2006 tax return software free 4 12. 2006 tax return software free 8 12. 2006 tax return software free 1 11. 2006 tax return software free 5 10. 2006 tax return software free 9 109 17. 2006 tax return software free 0 16. 2006 tax return software free 3 15. 2006 tax return software free 5 14. 2006 tax return software free 8 14. 2006 tax return software free 1 13. 2006 tax return software free 4 12. 2006 tax return software free 8 12. 2006 tax return software free 1 11. 2006 tax return software free 5 10. 2006 tax return software free 9 Appendix C. 2006 tax return software free (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. 2006 tax return software free 0 16. 2006 tax return software free 3 15. 2006 tax return software free 5 14. 2006 tax return software free 8 14. 2006 tax return software free 1 13. 2006 tax return software free 4 12. 2006 tax return software free 7 12. 2006 tax return software free 1 11. 2006 tax return software free 5 10. 2006 tax return software free 9 111 17. 2006 tax return software free 0 16. 2006 tax return software free 3 15. 2006 tax return software free 5 14. 2006 tax return software free 8 14. 2006 tax return software free 1 13. 2006 tax return software free 4 12. 2006 tax return software free 7 12. 2006 tax return software free 1 11. 2006 tax return software free 5 10. 2006 tax return software free 8 112 17. 2006 tax return software free 0 16. 2006 tax return software free 3 15. 2006 tax return software free 5 14. 2006 tax return software free 8 14. 2006 tax return software free 1 13. 2006 tax return software free 4 12. 2006 tax return software free 7 12. 2006 tax return software free 1 11. 2006 tax return software free 5 10. 2006 tax return software free 8 113 17. 2006 tax return software free 0 16. 2006 tax return software free 3 15. 2006 tax return software free 5 14. 2006 tax return software free 8 14. 2006 tax return software free 1 13. 2006 tax return software free 4 12. 2006 tax return software free 7 12. 2006 tax return software free 1 11. 2006 tax return software free 4 10. 2006 tax return software free 8 114 17. 2006 tax return software free 0 16. 2006 tax return software free 3 15. 2006 tax return software free 5 14. 2006 tax return software free 8 14. 2006 tax return software free 1 13. 2006 tax return software free 4 12. 2006 tax return software free 7 12. 2006 tax return software free 1 11. 2006 tax return software free 4 10. 2006 tax return software free 8 115+ 17. 2006 tax return software free 0 16. 2006 tax return software free 3 15. 2006 tax return software free 5 14. 2006 tax return software free 8 14. 2006 tax return software free 1 13. 2006 tax return software free 4 12. 2006 tax return software free 7 12. 2006 tax return software free 1 11. 2006 tax return software free 4 10. 2006 tax return software free 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. 2006 tax return software free 8 13. 2006 tax return software free 4 13. 2006 tax return software free 1 12. 2006 tax return software free 8 12. 2006 tax return software free 6 12. 2006 tax return software free 3 12. 2006 tax return software free 1 11. 2006 tax return software free 9 11. 2006 tax return software free 7 11. 2006 tax return software free 5 81 13. 2006 tax return software free 4 13. 2006 tax return software free 1 12. 2006 tax return software free 7 12. 2006 tax return software free 4 12. 2006 tax return software free 2 11. 2006 tax return software free 9 11. 2006 tax return software free 7 11. 2006 tax return software free 4 11. 2006 tax return software free 3 11. 2006 tax return software free 1 82 13. 2006 tax return software free 1 12. 2006 tax return software free 7 12. 2006 tax return software free 4 12. 2006 tax return software free 1 11. 2006 tax return software free 8 11. 2006 tax return software free 5 11. 2006 tax return software free 3 11. 2006 tax return software free 0 10. 2006 tax return software free 8 10. 2006 tax return software free 6 83 12. 2006 tax return software free 8 12. 2006 tax return software free 4 12. 2006 tax return software free 1 11. 2006 tax return software free 7 11. 2006 tax return software free 4 11. 2006 tax return software free 1 10. 2006 tax return software free 9 10. 2006 tax return software free 6 10. 2006 tax return software free 4 10. 2006 tax return software free 2 84 12. 2006 tax return software free 6 12. 2006 tax return software free 2 11. 2006 tax return software free 8 11. 2006 tax return software free 4 11. 2006 tax return software free 1 10. 2006 tax return software free 8 10. 2006 tax return software free 5 10. 2006 tax return software free 3 10. 2006 tax return software free 1 9. 2006 tax return software free 9 85 12. 2006 tax return software free 3 11. 2006 tax return software free 9 11. 2006 tax return software free 5 11. 2006 tax return software free 1 10. 2006 tax return software free 8 10. 2006 tax return software free 5 10. 2006 tax return software free 2 9. 2006 tax return software free 9 9. 2006 tax return software free 7 9. 2006 tax return software free 5 86 12. 2006 tax return software free 1 11. 2006 tax return software free 7 11. 2006 tax return software free 3 10. 2006 tax return software free 9 10. 2006 tax return software free 5 10. 2006 tax return software free 2 9. 2006 tax return software free 9 9. 2006 tax return software free 6 9. 2006 tax return software free 4 9. 2006 tax return software free 2 87 11. 2006 tax return software free 9 11. 2006 tax return software free 4 11. 2006 tax return software free 0 10. 2006 tax return software free 6 10. 2006 tax return software free 3 9. 2006 tax return software free 9 9. 2006 tax return software free 6 9. 2006 tax return software free 4 9. 2006 tax return software free 1 8. 2006 tax return software free 9 88 11. 2006 tax return software free 7 11. 2006 tax return software free 3 10. 2006 tax return software free 8 10. 2006 tax return software free 4 10. 2006 tax return software free 1 9. 2006 tax return software free 7 9. 2006 tax return software free 4 9. 2006 tax return software free 1 8. 2006 tax return software free 8 8. 2006 tax return software free 6 89 11. 2006 tax return software free 5 11. 2006 tax return software free 1 10. 2006 tax return software free 6 10. 2006 tax return software free 2 9. 2006 tax return software free 9 9. 2006 tax return software free 5 9. 2006 tax return software free 2 8. 2006 tax return software free 9 8. 2006 tax return software free 6 8. 2006 tax return software free 3 90 11. 2006 tax return software free 4 10. 2006 tax return software free 9 10. 2006 tax return software free 5 10. 2006 tax return software free 1 9. 2006 tax return software free 7 9. 2006 tax return software free 3 9. 2006 tax return software free 0 8. 2006 tax return software free 6 8. 2006 tax return software free 3 8. 2006 tax return software free 1 91 11. 2006 tax return software free 3 10. 2006 tax return software free 8 10. 2006 tax return software free 3 9. 2006 tax return software free 9 9. 2006 tax return software free 5 9. 2006 tax return software free 1 8. 2006 tax return software free 8 8. 2006 tax return software free 4 8. 2006 tax return software free 1 7. 2006 tax return software free 9 92 11. 2006 tax return software free 2 10. 2006 tax return software free 7 10. 2006 tax return software free 2 9. 2006 tax return software free 8 9. 2006 tax return software free 3 9. 2006 tax return software free 0 8. 2006 tax return software free 6 8. 2006 tax return software free 3 8. 2006 tax return software free 0 7. 2006 tax return software free 7 93 11. 2006 tax return software free 1 10. 2006 tax return software free 6 10. 2006 tax return software free 1 9. 2006 tax return software free 6 9. 2006 tax return software free 2 8. 2006 tax return software free 8 8. 2006 tax return software free 5 8. 2006 tax return software free 1 7. 2006 tax return software free 8 7. 2006 tax return software free 5 94 11. 2006 tax return software free 0 10. 2006 tax return software free 5 10. 2006 tax return software free 0 9. 2006 tax return software free 5 9. 2006 tax return software free 1 8. 2006 tax return software free 7 8. 2006 tax return software free 3 8. 2006 tax return software free 0 7. 2006 tax return software free 6 7. 2006 tax return software free 3 95 10. 2006 tax return software free 9 10. 2006 tax return software free 4 9. 2006 tax return software free 9 9. 2006 tax return software free 4 9. 2006 tax return software free 0 8. 2006 tax return software free 6 8. 2006 tax return software free 2 7. 2006 tax return software free 8 7. 2006 tax return software free 5 7. 2006 tax return software free 2 96 10. 2006 tax return software free 8 10. 2006 tax return software free 3 9. 2006 tax return software free 8 9. 2006 tax return software free 3 8. 2006 tax return software free 9 8. 2006 tax return software free 5 8. 2006 tax return software free 1 7. 2006 tax return software free 7 7. 2006 tax return software free 4 7. 2006 tax return software free 1 97 10. 2006 tax return software free 7 10. 2006 tax return software free 2 9. 2006 tax return software free 7 9. 2006 tax return software free 2 8. 2006 tax return software free 8 8. 2006 tax return software free 4 8. 2006 tax return software free 0 7. 2006 tax return software free 6 7. 2006 tax return software free 3 6. 2006 tax return software free 9 98 10. 2006 tax return software free 7 10. 2006 tax return software free 1 9. 2006 tax return software free 6 9. 2006 tax return software free 2 8. 2006 tax return software free 7 8. 2006 tax return software free 3 7. 2006 tax return software free 9 7. 2006 tax return software free 5 7. 2006 tax return software free 1 6. 2006 tax return software free 8 99 10. 2006 tax return software free 6 10. 2006 tax return software free 1 9. 2006 tax return software free 6 9. 2006 tax return software free 1 8. 2006 tax return software free 6 8. 2006 tax return software free 2 7. 2006 tax return software free 8 7. 2006 tax return software free 4 7. 2006 tax return software free 0 6. 2006 tax return software free 7 100 10. 2006 tax return software free 6 10. 2006 tax return software free 0 9. 2006 tax return software free 5 9. 2006 tax return software free 0 8. 2006 tax return software free 5 8. 2006 tax return software free 1 7. 2006 tax return software free 7 7. 2006 tax return software free 3 6. 2006 tax return software free 9 6. 2006 tax return software free 6 101 10. 2006 tax return software free 5 10. 2006 tax return software free 0 9. 2006 tax return software free 4 9. 2006 tax return software free 0 8. 2006 tax return software free 5 8. 2006 tax return software free 0 7. 2006 tax return software free 6 7. 2006 tax return software free 2 6. 2006 tax return software free 9 6. 2006 tax return software free 5 102 10. 2006 tax return software free 5 9. 2006 tax return software free 9 9. 2006 tax return software free 4 8. 2006 tax return software free 9 8. 2006 tax return software free 4 8. 2006 tax return software free 0 7. 2006 tax return software free 5 7. 2006 tax return software free 1 6. 2006 tax return software free 8 6. 2006 tax return software free 4 103 10. 2006 tax return software free 4 9. 2006 tax return software free 9 9. 2006 tax return software free 4 8. 2006 tax return software free 8 8. 2006 tax return software free 4 7. 2006 tax return software free 9 7. 2006 tax return software free 5 7. 2006 tax return software free 1 6. 2006 tax return software free 7 6. 2006 tax return software free 3 104 10. 2006 tax return software free 4 9. 2006 tax return software free 8 9. 2006 tax return software free 3 8. 2006 tax return software free 8 8. 2006 tax return software free 3 7. 2006 tax return software free 9 7. 2006 tax return software free 4 7. 2006 tax return software free 0 6. 2006 tax return software free 6 6. 2006 tax return software free 3 105 10. 2006 tax return software free 4 9. 2006 tax return software free 8 9. 2006 tax return software free 3 8. 2006 tax return software free 8 8. 2006 tax return software free 3 7. 2006 tax return software free 8 7. 2006 tax return software free 4 7. 2006 tax return software free 0 6. 2006 tax return software free 6 6. 2006 tax return software free 2 106 10. 2006 tax return software free 3 9. 2006 tax return software free 8 9. 2006 tax return software free 2 8. 2006 tax return software free 7 8. 2006 tax return software free 2 7. 2006 tax return software free 8 7. 2006 tax return software free 3 6. 2006 tax return software free 9 6. 2006 tax return software free 5 6. 2006 tax return software free 2 107 10. 2006 tax return software free 3 9. 2006 tax return software free 8 9. 2006 tax return software free 2 8. 2006 tax return software free 7 8. 2006 tax return software free 2 7. 2006 tax return software free 7 7. 2006 tax return software free 3 6. 2006 tax return software free 9 6. 2006 tax return software free 5 6. 2006 tax return software free 1 108 10. 2006 tax return software free 3 9. 2006 tax return software free 7 9. 2006 tax return software free 2 8. 2006 tax return software free 7 8. 2006 tax return software free 2 7. 2006 tax return software free 7 7. 2006 tax return software free 3 6. 2006 tax return software free 8 6. 2006 tax return software free 4 6. 2006 tax return software free 1 109 10. 2006 tax return software free 3 9. 2006 tax return software free 7 9. 2006 tax return software free 2 8. 2006 tax return software free 7 8. 2006 tax return software free 2 7. 2006 tax return software free 7 7. 2006 tax return software free 2 6. 2006 tax return software free 8 6. 2006 tax return software free 4 6. 2006 tax return software free 0 110 10. 2006 tax return software free 3 9. 2006 tax return software free 7 9. 2006 tax return software free 2 8. 2006 tax return software free 6 8. 2006 tax return software free 1 7. 2006 tax return software free 7 7. 2006 tax return software free 2 6. 2006 tax return software free 8 6. 2006 tax return software free 4 6. 2006 tax return software free 0 111 10. 2006 tax return software free 3 9. 2006 tax return software free 7 9. 2006 tax return software free 1 8. 2006 tax return software free 6 8. 2006 tax return software free 1 7. 2006 tax return software free 6 7. 2006 tax return software free 2 6. 2006 tax return software free 8 6. 2006 tax return software free 3 6. 2006 tax return software free 0 112 10. 2006 tax return software free 2 9. 2006 tax return software free 7 9. 2006 tax return software free 1 8. 2006 tax return software free 6 8. 2006 tax return software free 1 7. 2006 tax return software free 6 7. 2006 tax return software free 2 6. 2006 tax return software free 7 6. 2006 tax return software free 3 5. 2006 tax return software free 9 113 10. 2006 tax return software free 2 9. 2006 tax return software free 7 9. 2006 tax return software free 1 8. 2006 tax return software free 6 8. 2006 tax return software free 1 7. 2006 tax return software free 6 7. 2006 tax return software free 2 6. 2006 tax return software free 7 6. 2006 tax return software free 3 5. 2006 tax return software free 9 114 10. 2006 tax return software free 2 9. 2006 tax return software free 7 9. 2006 tax return software free 1 8. 2006 tax return software free 6 8. 2006 tax return software free 1 7. 2006 tax return software free 6 7. 2006 tax return software free 1 6. 2006 tax return software free 7 6. 2006 tax return software free 3 5. 2006 tax return software free 9 115+ 10. 2006 tax return software free 2 9. 2006 tax return software free 7 9. 2006 tax return software free 1 8. 2006 tax return software free 6 8. 2006 tax return software free 1 7. 2006 tax return software free 6 7. 2006 tax return software free 1 6. 2006 tax return software free 7 6. 2006 tax return software free 3 5. 2006 tax return software free 9 Appendix C. 2006 tax return software free (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. 2006 tax return software free 8 7. 2006 tax return software free 6 7. 2006 tax return software free 4 7. 2006 tax return software free 2 7. 2006 tax return software free 1 6. 2006 tax return software free 9 6. 2006 tax return software free 8 6. 2006 tax return software free 6 6. 2006 tax return software free 5 6. 2006 tax return software free 4 91 7. 2006 tax return software free 6 7. 2006 tax return software free 4 7. 2006 tax return software free 2 7. 2006 tax return software free 0 6. 2006 tax return software free 8 6. 2006 tax return software free 7 6. 2006 tax return software free 5 6. 2006 tax return software free 4 6. 2006 tax return software free 3 6. 2006 tax return software free 1 92 7. 2006 tax return software free 4 7. 2006 tax return software free 2 7. 2006 tax return software free 0 6. 2006 tax return software free 8 6. 2006 tax return software free 6 6. 2006 tax return software free 4 6. 2006 tax return software free 3 6. 2006 tax return software free 1 6. 2006 tax return software free 0 5. 2006 tax return software free 9 93 7. 2006 tax return software free 2 7. 2006 tax return software free 0 6. 2006 tax return software free 8 6. 2006 tax return software free 6 6. 2006 tax return software free 4 6. 2006 tax return software free 2 6. 2006 tax return software free 1 5. 2006 tax return software free 9 5. 2006 tax return software free 8 5. 2006 tax return software free 6 94 7. 2006 tax return software free 1 6. 2006 tax return software free 8 6. 2006 tax return software free 6 6. 2006 tax return software free 4 6. 2006 tax return software free 2 6. 2006 tax return software free 0 5. 2006 tax return software free 9 5. 2006 tax return software free 7 5. 2006 tax return software free 6 5. 2006 tax return software free 4 95 6. 2006 tax return software free 9 6. 2006 tax return software free 7 6. 2006 tax return software free 4 6. 2006 tax return software free 2 6. 2006 tax return software free 0 5. 2006 tax return software free 8 5. 2006 tax return software free 7 5. 2006 tax return software free 5 5. 2006 tax return software free 4 5. 2006 tax return software free 2 96 6. 2006 tax return software free 8 6. 2006 tax return software free 5 6. 2006 tax return software free 3 6. 2006 tax return software free 1 5. 2006 tax return software free 9 5. 2006 tax return software free 7 5. 2006 tax return software free 5 5. 2006 tax return software free 3 5. 2006 tax return software free 2 5. 2006 tax return software free 0 97 6. 2006 tax return software free 6 6. 2006 tax return software free 4 6. 2006 tax return software free 1 5. 2006 tax return software free 9 5. 2006 tax return software free 7 5. 2006 tax return software free 5 5. 2006 tax return software free 3 5. 2006 tax return software free 2 5. 2006 tax return software free 0 4. 2006 tax return software free 9 98 6. 2006 tax return software free 5 6. 2006 tax return software free 3 6. 2006 tax return software free 0 5. 2006 tax return software free 8 5. 2006 tax return software free 6 5. 2006 tax return software free 4 5. 2006 tax return software free 2 5. 2006 tax return software free 0 4. 2006 tax return software free 8 4. 2006 tax return software free 7 99 6. 2006 tax return software free 4 6. 2006 tax return software free 1 5. 2006 tax return software free 9 5. 2006 tax return software free 6 5. 2006 tax return software free 4 5. 2006 tax return software free 2 5. 2006 tax return software free 0 4. 2006 tax return software free 9 4. 2006 tax return software free 7 4. 2006 tax return software free 5 100 6. 2006 tax return software free 3 6. 2006 tax return software free 0 5. 2006 tax return software free 8 5. 2006 tax return software free 5 5. 2006 tax return software free 3 5. 2006 tax return software free 1 4. 2006 tax return software free 9 4. 2006 tax return software free 7 4. 2006 tax return software free 5 4. 2006 tax return software free 4 101 6. 2006 tax return software free 2 5. 2006 tax return software free 9 5. 2006 tax return software free 6 5. 2006 tax return software free 4 5. 2006 tax return software free 2 5. 2006 tax return software free 0 4. 2006 tax return software free 8 4. 2006 tax return software free 6 4. 2006 tax return software free 4 4. 2006 tax return software free 2 102 6. 2006 tax return software free 1 5. 2006 tax return software free 8 5. 2006 tax return software free 5 5. 2006 tax return software free 3 5. 2006 tax return software free 1 4. 2006 tax return software free 8 4. 2006 tax return software free 6 4. 2006 tax return software free 4 4. 2006 tax return software free 3 4. 2006 tax return software free 1 103 6. 2006 tax return software free 0 5. 2006 tax return software free 7 5. 2006 tax return software free 4 5. 2006 tax return software free 2 5. 2006 tax return software free 0 4. 2006 tax return software free 7 4. 2006 tax return software free 5 4. 2006 tax return software free 3 4. 2006 tax return software free 1 4. 2006 tax return software free 0 104 5. 2006 tax return software free 9 5. 2006 tax return software free 6 5. 2006 tax return software free 4 5. 2006 tax return software free 1 4. 2006 tax return software free 9 4. 2006 tax return software free 6 4. 2006 tax return software free 4 4. 2006 tax return software free 2 4. 2006 tax return software free 0 3. 2006 tax return software free 8 105 5. 2006 tax return software free 9 5. 2006 tax return software free 6 5. 2006 tax return software free 3 5. 2006 tax return software free 0 4. 2006 tax return software free 8 4. 2006 tax return software free 5 4. 2006 tax return software free 3 4. 2006 tax return software free 1 3. 2006 tax return software free 9 3. 2006 tax return software free 7 106 5. 2006 tax return software free 8 5. 2006 tax return software free 5 5. 2006 tax return software free 2 4. 2006 tax return software free 9 4. 2006 tax return software free 7 4. 2006 tax return software free 5 4. 2006 tax return software free 2 4. 2006 tax return software free 0 3. 2006 tax return software free 8 3. 2006 tax return software free 6 107 5. 2006 tax return software free 8 5. 2006 tax return software free 4 5. 2006 tax return software free 1 4. 2006 tax return software free 9 4. 2006 tax return software free 6 4. 2006 tax return software free 4 4. 2006 tax return software free 2 3. 2006 tax return software free 9 3. 2006 tax return software free 7 3. 2006 tax return software free 5 108 5. 2006 tax return software free 7 5. 2006 tax return software free 4 5. 2006 tax return software free 1 4. 2006 tax return software free 8 4. 2006 tax return software free 6 4. 2006 tax return software free 3 4. 2006 tax return software free 1 3. 2006 tax return software free 9 3. 2006 tax return software free 7 3. 2006 tax return software free 5 109 5. 2006 tax return software free 7 5. 2006 tax return software free 3 5. 2006 tax return software free 0 4. 2006 tax return software free 8 4. 2006 tax return software free 5 4. 2006 tax return software free 3 4. 2006 tax return software free 0 3. 2006 tax return software free 8 3. 2006 tax return software free 6 3. 2006 tax return software free 4 110 5. 2006 tax return software free 6 5. 2006 tax return software free 3 5. 2006 tax return software free 0 4. 2006 tax return software free 7 4. 2006 tax return software free 5 4. 2006 tax return software free 2 4. 2006 tax return software free 0 3. 2006 tax return software free 8 3. 2006 tax return software free 5 3. 2006 tax return software free 3 111 5. 2006 tax return software free 6 5. 2006 tax return software free 3 5. 2006 tax return software free 0 4. 2006 tax return software free 7 4. 2006 tax return software free 4 4. 2006 tax return software free 2 3. 2006 tax return software free 9 3. 2006 tax return software free 7 3. 2006 tax return software free 5 3. 2006 tax return software free 3 112 5. 2006 tax return software free 6 5. 2006 tax return software free 3 4. 2006 tax return software free 9 4. 2006 tax return software free 7 4. 2006 tax return software free 4 4. 2006 tax return software free 1 3. 2006 tax return software free 9 3. 2006 tax return software free 7 3. 2006 tax return software free 5 3. 2006 tax return software free 2 113 5. 2006 tax return software free 6 5. 2006 tax return software free 2 4. 2006 tax return software free 9 4. 2006 tax return software free 6 4. 2006 tax return software free 4 4. 2006 tax return software free 1 3. 2006 tax return software free 9 3. 2006 tax return software free 6 3. 2006 tax return software free 4 3. 2006 tax return software free 2 114 5. 2006 tax return software free 6 5. 2006 tax return software free 2 4. 2006 tax return software free 9 4. 2006 tax return software free 6 4. 2006 tax return software free 3 4. 2006 tax return software free 1 3. 2006 tax return software free 9 3. 2006 tax return software free 6 3. 2006 tax return software free 4 3. 2006 tax return software free 2 115+ 5. 2006 tax return software free 5 5. 2006 tax return software free 2 4. 2006 tax return software free 9 4. 2006 tax return software free 6 4. 2006 tax return software free 3 4. 2006 tax return software free 1 3. 2006 tax return software free 8 3. 2006 tax return software free 6 3. 2006 tax return software free 4 3. 2006 tax return software free 1 Appendix C. 2006 tax return software free (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. 2006 tax return software free 2 4. 2006 tax return software free 1 3. 2006 tax return software free 9 3. 2006 tax return software free 8 3. 2006 tax return software free 7 3. 2006 tax return software free 5 3. 2006 tax return software free 4 3. 2006 tax return software free 3 3. 2006 tax return software free 3 3. 2006 tax return software free 2 101 4. 2006 tax return software free 1 3. 2006 tax return software free 9 3. 2006 tax return software free 7 3. 2006 tax return software free 6 3. 2006 tax return software free 5 3. 2006 tax return software free 4 3. 2006 tax return software free 2 3. 2006 tax return software free 1 3. 2006 tax return software free 1 3. 2006 tax return software free 0 102 3. 2006 tax return software free 9 3. 2006 tax return software free 7 3. 2006 tax return software free 6 3. 2006 tax return software free 4 3. 2006 tax return software free 3 3. 2006 tax return software free 2 3. 2006 tax return software free 1 3. 2006 tax return software free 0 2. 2006 tax return software free 9 2. 2006 tax return software free 8 103 3. 2006 tax return software free 8 3. 2006 tax return software free 6 3. 2006 tax return software free 4 3. 2006 tax return software free 3 3. 2006 tax return software free 2 3. 2006 tax return software free 0 2. 2006 tax return software free 9 2. 2006 tax return software free 8 2. 2006 tax return software free 7 2. 2006 tax return software free 6 104 3. 2006 tax return software free 7 3. 2006 tax return software free 5 3. 2006 tax return software free 3 3. 2006 tax return software free 2 3. 2006 tax return software free 0 2. 2006 tax return software free 9 2. 2006 tax return software free 7 2. 2006 tax return software free 6 2. 2006 tax return software free 5 2. 2006 tax return software free 4 105 3. 2006 tax return software free 5 3. 2006 tax return software free 4 3. 2006 tax return software free 2 3. 2006 tax return software free 0 2. 2006 tax return software free 9 2. 2006 tax return software free 7 2. 2006 tax return software free 6 2. 2006 tax return software free 5 2. 2006 tax return software free 4 2. 2006 tax return software free 3 106 3. 2006 tax return software free 4 3. 2006 tax return software free 2 3. 2006 tax return software free 1 2. 2006 tax return software free 9 2. 2006 tax return software free 7 2. 2006 tax return software free 6 2. 2006 tax return software free 4 2. 2006 tax return software free 3 2. 2006 tax return software free 2 2. 2006 tax return software free 1 107 3. 2006 tax return software free 3 3. 2006 tax return software free 1 3. 2006 tax return software free 0 2. 2006 tax return software free 8 2. 2006 tax return software free 6 2. 2006 tax return software free 5 2. 2006 tax return software free 3 2. 2006 tax return software free 2 2. 2006 tax return software free 1 2. 2006 tax return software free 0 108 3. 2006 tax return software free 3 3. 2006 tax return software free 1 2. 2006 tax return software free 9 2. 2006 tax return software free 7 2. 2006 tax return software free 5 2. 2006 tax return software free 4 2. 2006 tax return software free 2 2. 2006 tax return software free 1 1. 2006 tax return software free 9 1. 2006 tax return software free 8 109 3. 2006 tax return software free 2 3. 2006 tax return software free 0 2. 2006 tax return software free 8 2. 2006 tax return software free 6 2. 2006 tax return software free 4 2. 2006 tax return software free 3 2. 2006 tax return software free 1 2. 2006 tax return software free 0 1. 2006 tax return software free 8 1. 2006 tax return software free 7 110 3. 2006 tax return software free 1 2. 2006 tax return software free 9 2. 2006 tax return software free 7 2. 2006 tax return software free 5 2. 2006 tax return software free 3 2. 2006 tax return software free 2 2. 2006 tax return software free 0 1. 2006 tax return software free 9 1. 2006 tax return software free 7 1. 2006 tax return software free 6 111 3. 2006 tax return software free 1 2. 2006 tax return software free 9 2. 2006 tax return software free 7 2. 2006 tax return software free 5 2. 2006 tax return software free 3 2. 2006 tax return software free 1 1. 2006 tax return software free 9 1. 2006 tax return software free 8 1. 2006 tax return software free 6 1. 2006 tax return software free 5 112 3. 2006 tax return software free 0 2. 2006 tax return software free 8 2. 2006 tax return software free 6 2. 2006 tax return software free 4 2. 2006 tax return software free 2 2. 2006 tax return software free 0 1. 2006 tax return software free 9 1. 2006 tax return software free 7 1. 2006 tax return software free 5 1. 2006 tax return software free 4 113 3. 2006 tax return software free 0 2. 2006 tax return software free 8 2. 2006 tax return software free 6 2. 2006 tax return software free 4 2. 2006 tax return software free 2 2. 2006 tax return software free 0 1. 2006 tax return software free 8 1. 2006 tax return software free 6 1. 2006 tax return software free 5 1. 2006 tax return software free 3 114 3. 2006 tax return software free 0 2. 2006 tax return software free 7 2. 2006 tax return software free 5 2. 2006 tax return software free 3 2. 2006 tax return software free 1 1. 2006 tax return software free 9 1. 2006 tax return software free 8 1. 2006 tax return software free 6 1. 2006 tax return software free 4 1. 2006 tax return software free 3 115+ 2. 2006 tax return software free 9 2. 2006 tax return software free 7 2. 2006 tax return software free 5 2. 2006 tax return software free 3 2. 2006 tax return software free 1 1. 2006 tax return software free 9 1. 2006 tax return software free 7 1. 2006 tax return software free 5 1. 2006 tax return software free 4 1. 2006 tax return software free 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. 2006 tax return software free 5 1. 2006 tax return software free 4 1. 2006 tax return software free 3 1. 2006 tax return software free 2 1. 2006 tax return software free 1 1. 2006 tax return software free 1         111 1. 2006 tax return software free 4 1. 2006 tax return software free 2 1. 2006 tax return software free 1 1. 2006 tax return software free 1 1. 2006 tax return software free 0 1. 2006 tax return software free 0         112 1. 2006 tax return software free 3 1. 2006 tax return software free 1 1. 2006 tax return software free 0 1. 2006 tax return software free 0 1. 2006 tax return software free 0 1. 2006 tax return software free 0         113 1. 2006 tax return software free 2 1. 2006 tax return software free 1 1. 2006 tax return software free 0 1. 2006 tax return software free 0 1. 2006 tax return software free 0 1. 2006 tax return software free 0         114 1. 2006 tax return software free 1 1. 2006 tax return software free 0 1. 2006 tax return software free 0 1. 2006 tax return software free 0 1. 2006 tax return software free 0 1. 2006 tax return software free 0         115+ 1. 2006 tax return software free 1 1. 2006 tax return software free 0 1. 2006 tax return software free 0 1. 2006 tax return software free 0 1. 2006 tax return software free 0 1. 2006 tax return software free 0         Appendix C. 2006 tax return software free 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. 2006 tax return software free 4 93 9. 2006 tax return software free 6 71 26. 2006 tax return software free 5 94 9. 2006 tax return software free 1 72 25. 2006 tax return software free 6 95 8. 2006 tax return software free 6 73 24. 2006 tax return software free 7 96 8. 2006 tax return software free 1 74 23. 2006 tax return software free 8 97 7. 2006 tax return software free 6 75 22. 2006 tax return software free 9 98 7. 2006 tax return software free 1 76 22. 2006 tax return software free 0 99 6. 2006 tax return software free 7 77 21. 2006 tax return software free 2 100 6. 2006 tax return software free 3 78 20. 2006 tax return software free 3 101 5. 2006 tax return software free 9 79 19. 2006 tax return software free 5 102 5. 2006 tax return software free 5 80 18. 2006 tax return software free 7 103 5. 2006 tax return software free 2 81 17. 2006 tax return software free 9 104 4. 2006 tax return software free 9 82 17. 2006 tax return software free 1 105 4. 2006 tax return software free 5 83 16. 2006 tax return software free 3 106 4. 2006 tax return software free 2 84 15. 2006 tax return software free 5 107 3. 2006 tax return software free 9 85 14. 2006 tax return software free 8 108 3. 2006 tax return software free 7 86 14. 2006 tax return software free 1 109 3. 2006 tax return software free 4 87 13. 2006 tax return software free 4 110 3. 2006 tax return software free 1 88 12. 2006 tax return software free 7 111 2. 2006 tax return software free 9 89 12. 2006 tax return software free 0 112 2. 2006 tax return software free 6 90 11. 2006 tax return software free 4 113 2. 2006 tax return software free 4 91 10. 2006 tax return software free 8 114 2. 2006 tax return software free 1 92 10. 2006 tax return software free 2 115 and over 1. 2006 tax return software free 9 Prev  Up  Next   Home   More Online Publications