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2010 Federal Tax Return

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2010 Federal Tax Return

2010 federal tax return Index A Abusive tax shelters (see Tax shelters) Accounting fees, Attorney or accounting fees. 2010 federal tax return Accrual method, Accrual method taxpayers. 2010 federal tax return , Accrual method. 2010 federal tax return , Holders must use accrual method. 2010 federal tax return , When To Deduct Investment Interest Accuracy-related penalty, Accuracy-related penalty. 2010 federal tax return Acquisition discount, Government obligations. 2010 federal tax return , Acquisition discount on short-term obligations. 2010 federal tax return Adjusted basis, Basis adjustment. 2010 federal tax return , Fair market value equal to or more than donor's adjusted basis. 2010 federal tax return , Adjusted Basis, Short sales. 2010 federal tax return Alaska Permanent Fund dividends, Alaska Permanent Fund dividends. 2010 federal tax return , Child's Alaska Permanent Fund dividends. 2010 federal tax return Amortization of bond premium, Bond Premium Amortization, Bonds acquired after October 22, 1986, but before 1988. 2010 federal tax return Annuities Borrowing on, Borrowing on insurance. 2010 federal tax return Interest on, Interest on annuity contract. 2010 federal tax return Life insurance proceeds used to buy, Annuity. 2010 federal tax return Sale of, Sale of Annuity Single-premium, Single-premium life insurance, endowment, and annuity contracts. 2010 federal tax return Trade for, Trade of investment property for an annuity. 2010 federal tax return , Insurance Policies and Annuities Applicable federal rate, Applicable federal rate. 2010 federal tax return Appreciated financial positions, Constructive Sales of Appreciated Financial Positions Arbitrage bonds, Arbitrage bonds. 2010 federal tax return Assistance (see Tax help) At-risk rules, At-risk rules. 2010 federal tax return , At-risk rules. 2010 federal tax return Attorneys' fees, Attorney or accounting fees. 2010 federal tax return Automatic investment service, Automatic investment service and dividend reinvestment plans. 2010 federal tax return , Automatic investment service. 2010 federal tax return , Automatic investment service. 2010 federal tax return Average basis, Average Basis Double-category method, Transition rule from double-category method. 2010 federal tax return Illustrated, Average basis method illustrated. 2010 federal tax return B Backup withholding, Backup withholding. 2010 federal tax return Bad debts, Nonbusiness bad debt. 2010 federal tax return , Nonbusiness Bad Debts Bankrupt financial institutions Deposit in, Deposit in Insolvent or Bankrupt Financial Institution Bargain purchases, Bargain purchases. 2010 federal tax return Basis, Basis of Investment Property, U. 2010 federal tax return S. 2010 federal tax return Treasury Notes or Bonds Adjusted, Basis adjustment. 2010 federal tax return , Fair market value equal to or more than donor's adjusted basis. 2010 federal tax return , Adjusted Basis, Short sales. 2010 federal tax return Average, Average Basis Cost, Cost Basis, Cost Basis Inherited property, Property Received as Inheritance Investment property, Basis of Investment Property Like-kind exchanges, Basis of property received. 2010 federal tax return Other than cost, Basis Other Than Cost REITs, Shares in a mutual fund or REIT. 2010 federal tax return REMIC, residual interest, Basis in the residual interest. 2010 federal tax return Replacement stock, Basis of replacement stock. 2010 federal tax return Shares acquired by reinvestment, Reinvestment right. 2010 federal tax return Stocks and bonds, Basis adjustment. 2010 federal tax return , Basis. 2010 federal tax return , Basis. 2010 federal tax return , Stocks and Bonds Bearer obligations, Bearer CDs. 2010 federal tax return , Bearer Obligations Below-market loans, Below-Market Loans Bonds Accrued interest on, Accrued interest on bonds. 2010 federal tax return Amortization of premium, Bond Premium Amortization Arbitrage, Arbitrage bonds. 2010 federal tax return Basis, Basis. 2010 federal tax return , Stocks and Bonds Capital asset, Stocks, stock rights, and bonds. 2010 federal tax return Convertible, Convertible stocks and bonds. 2010 federal tax return Coupon, Coupon bonds. 2010 federal tax return Enterprise zone facility, Enterprise zone facility bonds. 2010 federal tax return Federally guaranteed, Federally guaranteed bonds. 2010 federal tax return Identification, Identifying stock or bonds sold. 2010 federal tax return Market discount, Market discount. 2010 federal tax return , Limit on interest deduction for market discount bonds. 2010 federal tax return , Market discount on bonds. 2010 federal tax return , Market discount bonds. 2010 federal tax return , Market discount bonds. 2010 federal tax return New York Liberty bonds, New York Liberty bonds. 2010 federal tax return Par value, Bonds purchased at par value. 2010 federal tax return Premiums on, Bond premium. 2010 federal tax return , Premiums on bonds. 2010 federal tax return Private activity, Private activity bonds. 2010 federal tax return Redemption or retirement of, Redemption or retirement of bonds. 2010 federal tax return Sold between interest dates, Bonds Sold Between Interest Dates State and local government, Tax-exempt state and local government bonds. 2010 federal tax return Stripped, Stripped bonds or coupons. 2010 federal tax return , Stripped Bonds and Coupons, Stripped tax-exempt obligation. 2010 federal tax return Tax credit bonds, Tax credit bonds. 2010 federal tax return Tax-exempt, Tax-exempt state and local government bonds. 2010 federal tax return Traded flat, Bonds traded flat. 2010 federal tax return U. 2010 federal tax return S. 2010 federal tax return savings (see U. 2010 federal tax return S. 2010 federal tax return savings bonds) U. 2010 federal tax return S. 2010 federal tax return Treasury (see U. 2010 federal tax return S. 2010 federal tax return Treasury bills, notes, and bonds) Brokerage fees, Fees to buy or sell. 2010 federal tax return , Sale expenses. 2010 federal tax return C Calls and puts, Puts and Calls Table 4-3, Table 4-3. 2010 federal tax return Puts and Calls Capital assets, Capital Assets and Noncapital Assets Capital gain distributions, Capital Gain Distributions, Basis adjustment. 2010 federal tax return , Capital gain distributions. 2010 federal tax return , Child's capital gain distributions. 2010 federal tax return , Capital gain distributions received. 2010 federal tax return Capital gains and losses, Capital Gains and Losses, Loss on stock that paid qualified dividends. 2010 federal tax return Constructive ownership transactions, Gains From Certain Constructive Ownership Transactions Definition, Capital or Ordinary Gain or Loss Empowerment zone assets, Exclusion of Gain From DC Zone Assets Investment property, Investment property. 2010 federal tax return Long-term, Short-Term or Long-Term Capital Gain or Loss, Long-term gains and losses. 2010 federal tax return Long-term debt instruments, Long-term debt instruments issued after 1954 and before May 28, 1969 (or before July 2, 1982, if a government instrument). 2010 federal tax return Losses, limit on, Limit on deduction. 2010 federal tax return Passive activities, Passive activity gains and losses. 2010 federal tax return Qualified covered call options, Capital loss on qualified covered call options. 2010 federal tax return Qualified small business stock, Gains on Qualified Small Business Stock Reporting requirements, How To Report Gains and Losses (Form 6781), How to report gain. 2010 federal tax return Rollover of gain from sale of securities, Rollover of Gain From Publicly Traded Securities Short-term, Short-Term or Long-Term Capital Gain or Loss, Short-term gains and losses. 2010 federal tax return Tax rates, Capital Gain Tax Rates, Table 4-4. 2010 federal tax return What Is Your Maximum Capital Gain Rate? Table 4-4, Table 4-4. 2010 federal tax return What Is Your Maximum Capital Gain Rate? Capital loss carryover, Capital loss carryover. 2010 federal tax return , Capital Losses Worksheet 4-1, Worksheet 4-1. 2010 federal tax return Capital Loss Carryover Worksheet Cash method, Cash method taxpayers. 2010 federal tax return , Cash method. 2010 federal tax return , When To Deduct Investment Interest Reporting options for savings bond interest, Reporting options for cash method taxpayers. 2010 federal tax return Cash-settled options, Cash-settled options. 2010 federal tax return Casualty losses, Ordinary loss or casualty loss. 2010 federal tax return CDOs (Collateralized debt obligations), Collateralized Debt Obligations (CDOs) Certificates of deposit (CDs), Certificates of Deposit (CDs) Children Alaska Permanent Fund dividends, Child's Alaska Permanent Fund dividends. 2010 federal tax return Capital gain distributions, Child's capital gain distributions. 2010 federal tax return Custodian account for, Custodian account for your child. 2010 federal tax return Gifts to, Income from property given to a child. 2010 federal tax return Investment income of, Tax on unearned income of certain children. 2010 federal tax return , Investment income of child reported on parent's return. 2010 federal tax return Qualified dividends, Child's qualified dividends. 2010 federal tax return Savings account with parent as trustee, Savings account with parent as trustee. 2010 federal tax return U. 2010 federal tax return S. 2010 federal tax return savings bond owner, Child as only owner. 2010 federal tax return Clerical help, Clerical help and office rent. 2010 federal tax return Co-owners of U. 2010 federal tax return S. 2010 federal tax return savings bonds, Co-owners. 2010 federal tax return Collateralized debt obligations (CDOs), Collateralized Debt Obligations (CDOs) Collectibles, Collectibles gain or loss. 2010 federal tax return Commissions, Commissions and load charges. 2010 federal tax return Commodity futures, Commodity Futures, Commodity futures. 2010 federal tax return Community property U. 2010 federal tax return S. 2010 federal tax return savings bonds, Community property. 2010 federal tax return Constructive ownership transactions, Constructive ownership of stock. 2010 federal tax return , Gains From Certain Constructive Ownership Transactions Constructive receipt, Constructive receipt. 2010 federal tax return Constructive sales, Constructive Sales of Appreciated Financial Positions Contractors, insolvency of, Insolvency of contractor. 2010 federal tax return Conversion transactions, Conversion Transactions Convertible stocks and bonds, Convertible stocks and bonds. 2010 federal tax return Cooperatives, sales of stock to, Sales of Stock to ESOPs or Certain Cooperatives Corporate distributions, Dividends and Other Distributions Capital gain, Capital gain distributions. 2010 federal tax return , Child's capital gain distributions. 2010 federal tax return , Capital gain distributions received. 2010 federal tax return Constructive, Constructive distributions. 2010 federal tax return Dividends (see Dividends) Fractional shares, Fractional shares. 2010 federal tax return Liquidating, Liquidating Distributions, Liquidating distributions. 2010 federal tax return Nondividend, Nondividend Distributions, Nondividend distributions. 2010 federal tax return Return of capital, Basis adjustment. 2010 federal tax return Stock rights, Distributions of Stock and Stock Rights Undistributed capital gains, Undistributed capital gains of mutual funds and REITs. 2010 federal tax return Corporate reorganizations, Corporate reorganizations. 2010 federal tax return Cost basis, Cost Basis, Cost Basis Coupon bonds, Coupon bonds. 2010 federal tax return D Day traders, Special Rules for Traders in Securities Dealer equity options, Dealer equity option. 2010 federal tax return Dealer securities futures contracts, Dealer securities futures contract. 2010 federal tax return Debt instruments, retirement of, Retirement of debt instrument. 2010 federal tax return Decedents, Appreciated property you gave the decedent. 2010 federal tax return , Decedent's capital loss. 2010 federal tax return U. 2010 federal tax return S. 2010 federal tax return savings bond interest, reporting of, Decedents. 2010 federal tax return Demutualization, Demutualization of Life Insurance Companies Deposits, loss on, Deposit in Insolvent or Bankrupt Financial Institution Discount on debt instruments, Discount on Debt Instruments Certificates of deposit, Certificates of Deposit (CDs) Election to report all interest as OID, Election To Report All Interest as OID Face-amount certificates, Face-Amount Certificates Gain or loss treatment, Discounted Debt Instruments Inflation-indexed, Inflation-Indexed Debt Instruments Market discount bonds (see Market discount bonds) Original issue discount (see Original issue discount (OID)) Short-term obligations, Discount on Short-Term Obligations, Short-term government obligations. 2010 federal tax return Stripped bonds and coupons, Stripped Bonds and Coupons Discounted debt instruments, Discount on Debt Instruments Discounted tax-exempt obligations, Discounted tax-exempt obligations. 2010 federal tax return Dividends, Dividends and Other Distributions, Form 1099-DIV. 2010 federal tax return (see also Form 1099-DIV) Alaska Permanent Fund, Alaska Permanent Fund dividends. 2010 federal tax return , Child's Alaska Permanent Fund dividends. 2010 federal tax return Exempt-interest, Exempt-interest dividends. 2010 federal tax return , Exempt-interest dividends. 2010 federal tax return , Exempt-interest dividends on mutual fund stock. 2010 federal tax return Extraordinary, Extraordinary dividends. 2010 federal tax return Holding period, Holding period. 2010 federal tax return Insurance policies, Dividends on insurance policies. 2010 federal tax return Money market funds, Money Market Funds Nominees, Nominees. 2010 federal tax return , Nominees. 2010 federal tax return Ordinary, Ordinary Dividends Patronage, Patronage dividends. 2010 federal tax return Payments in lieu of, Payments in lieu of dividends. 2010 federal tax return Qualified, Qualified Dividends, Qualified dividends. 2010 federal tax return , Child's qualified dividends. 2010 federal tax return Qualified foreign corporation, Qualified foreign corporation. 2010 federal tax return Received in January, Dividends received in January. 2010 federal tax return Reinvestment of, Reinvested distributions. 2010 federal tax return Reinvestment plans, Dividends Used To Buy More Stock, Automatic investment service and dividend reinvestment plans. 2010 federal tax return , Dividend reinvestment plans. 2010 federal tax return Reporting requirements, Form 1099-DIV. 2010 federal tax return , How To Report Dividend Income, Stripped Preferred Stock Restricted stock, Dividends received on restricted stock. 2010 federal tax return Sale or trade vs. 2010 federal tax return , Dividend versus sale or trade. 2010 federal tax return Scrip, Scrip dividends. 2010 federal tax return Sold stock, Dividends on stock sold. 2010 federal tax return Stock, Stock dividends. 2010 federal tax return , Stock dividends. 2010 federal tax return Underreported, Underreported interest and dividends. 2010 federal tax return Veterans' insurance, Interest on VA dividends. 2010 federal tax return , Dividends on veterans' insurance. 2010 federal tax return Divorce, Property Received From Your Spouse, Transfers Between Spouses E Education Savings Bond Program, Education Savings Bond Program Interest excluded under, Interest excluded under the Education Savings Bond Program. 2010 federal tax return Recordkeeping requirements, Education Savings Bond Program Employee stock options, Reminders Employee stock ownership plans (ESOPs), sales of stock to, Sales of Stock to ESOPs or Certain Cooperatives Employer identification numbers (EINs), Identifying number. 2010 federal tax return Empowerment zone, Exclusion of Gain From DC Zone Assets Endowment contracts, Single-premium life insurance, endowment, and annuity contracts. 2010 federal tax return Enterprise zone facility bonds, Enterprise zone facility bonds. 2010 federal tax return Equity option, Equity option. 2010 federal tax return Estate income received by beneficiary, Beneficiary of an estate or trust. 2010 federal tax return Exchanges of mutual fund shares, Exchange of Shares In One Mutual Fund For Shares In Another Mutual Fund Exclusion of gain DC zone assets, Exclusion of Gain From DC Zone Assets Exempt-interest dividends on mutual fund stock, Exempt-interest dividends on mutual fund stock. 2010 federal tax return Expenses of producing income, Expenses of Producing Income F Face-amount certificates, Face-Amount Certificates Fair market value, Fair market value. 2010 federal tax return , Fair market value less than donor's adjusted basis. 2010 federal tax return , Fair market value. 2010 federal tax return Federal guarantee on bonds, Federally guaranteed bonds. 2010 federal tax return Fees to buy or sell, Fees to buy or sell. 2010 federal tax return Financial asset securitization investment trusts (FASITs), FASITs First-in first-out (FIFO), First-in first-out (FIFO). 2010 federal tax return Foreign currency transactions, Foreign currency contract. 2010 federal tax return Foreign income, Reminders Form 1040, Form 1040. 2010 federal tax return , Form 1040A or Form 1040. 2010 federal tax return Form 1040, Schedule B, Schedule B (Form 1040A or 1040). 2010 federal tax return Form 1040, Schedule D, How to report gain. 2010 federal tax return Form 1040A, Form 1040A. 2010 federal tax return Form 1040X, Filing a claim for refund. 2010 federal tax return Form 1041, Filing requirement. 2010 federal tax return Form 1065, Filing requirement. 2010 federal tax return Schedule K-1, Schedule K-1 (Form 1065). 2010 federal tax return Form 1066, Schedule Q, Schedule Q (Form 1066). 2010 federal tax return , Investment expenses from pass-through entities. 2010 federal tax return Form 1096, File Form 1099-INT with the IRS. 2010 federal tax return , File Form 1099-DIV with the IRS. 2010 federal tax return , File Form 1099-B or Form 1099-S with the IRS. 2010 federal tax return Form 1099-B, Form 1099-B. 2010 federal tax return , Form 1099-B transactions. 2010 federal tax return , File Form 1099-B or Form 1099-S with the IRS. 2010 federal tax return Form 1099-CAP, Form 1099-CAP transactions. 2010 federal tax return Form 1099-DIV, General Information, Form 1099-DIV. 2010 federal tax return , Form 1099-DIV. 2010 federal tax return , File Form 1099-DIV with the IRS. 2010 federal tax return Form 1099-INT, General Information, Form 1099-INT. 2010 federal tax return , Form 1099-INT for U. 2010 federal tax return S. 2010 federal tax return savings bond interest. 2010 federal tax return , Form 1099-INT. 2010 federal tax return , File Form 1099-INT with the IRS. 2010 federal tax return , Forms 1099-INT and 1099-OID. 2010 federal tax return , Forms 1099-INT and 1099-OID. 2010 federal tax return Form 1099-MISC, Form 1099-MISC. 2010 federal tax return , Reporting Substitute Payments Form 1099-OID, Form 1099-OID. 2010 federal tax return , Form 1099-OID, Form 1099-OID. 2010 federal tax return , Forms 1099-INT and 1099-OID. 2010 federal tax return , Forms 1099-INT and 1099-OID. 2010 federal tax return Form 1099-S, Form 1099-S transactions. 2010 federal tax return , File Form 1099-B or Form 1099-S with the IRS. 2010 federal tax return Form 1120, Filing requirement. 2010 federal tax return Form 2439, Undistributed capital gains of mutual funds and REITs. 2010 federal tax return Form 3115, Change from method 2. 2010 federal tax return , Choosing To Amortize, How To Make the Mark-to-Market Election Form 4684, Ordinary loss or casualty loss. 2010 federal tax return Form 4797, How to report. 2010 federal tax return , Losses on Section 1244 (Small Business) Stock, How to report. 2010 federal tax return Form 4952, Form 4952 Form 6198, At-risk rules. 2010 federal tax return Form 6781, Form 6781. 2010 federal tax return , How to report. 2010 federal tax return , How To Report Gains and Losses (Form 6781), Section 1256 contracts and straddles. 2010 federal tax return Form 8275, Negligence or disregard of rules or regulations. 2010 federal tax return Form 8275-R, Negligence or disregard of rules or regulations. 2010 federal tax return Form 8582, Form 8582. 2010 federal tax return Form 8615, Tax on unearned income of certain children. 2010 federal tax return Form 8815, Form 8815. 2010 federal tax return , Figuring the interest part of the proceeds (Form 8815, line 6). 2010 federal tax return , Interest excluded under the Education Savings Bond Program. 2010 federal tax return Form 8824, How to report. 2010 federal tax return Form 8832, Clubs formed before 1997. 2010 federal tax return Form 8886, Reportable Transaction Disclosure Statement, Negligence or disregard of rules or regulations. 2010 federal tax return Form 8949 Bad debts, How to report bad debts. 2010 federal tax return Basis adjustment, Basis adjustment. 2010 federal tax return Capital Gains, Reporting Capital Gains and Losses Capital Losses, Reporting Capital Gains and Losses Cooperative, sale to certain, Sales of Stock to ESOPs or Certain Cooperatives Copyrights in musical works, Capital asset treatment for self-created musical works. 2010 federal tax return Employee stock ownership plan, sale to, Sales of Stock to ESOPs or Certain Cooperatives Empowerment Zone Assets, Exclusion of Gain From DC Zone Assets Exempt-interest dividends, Exempt-interest dividends on mutual fund stock. 2010 federal tax return Form 1099-B, Form 1099-B. 2010 federal tax return , Form 1099-B transactions. 2010 federal tax return Form 1099-CAP, Form 1099-CAP transactions. 2010 federal tax return Form 1099-S, Form 1099-S transactions. 2010 federal tax return Fractional shares, Fractional shares. 2010 federal tax return Gain, qualified small business stock, How to report gain. 2010 federal tax return How to fill in, generally, Reporting Capital Gains and Losses Long-term gains and losses, Long-term gains and losses. 2010 federal tax return Marked-to-market election, Mark-to-market election made. 2010 federal tax return Market discount bonds, Market discount bonds. 2010 federal tax return , Market discount bonds. 2010 federal tax return Musical compositions, Capital asset treatment for self-created musical works. 2010 federal tax return Nominees, Nominees. 2010 federal tax return Nonbusiness bad debt, Nonbusiness bad debt. 2010 federal tax return Nondividend distributions, Nondividend distributions. 2010 federal tax return Option, How to report. 2010 federal tax return Property bought at various times, Sale of property bought at various times. 2010 federal tax return Rollover, publicly traded securities, Rollover of Gain From Publicly Traded Securities Rollover, qualified small business stock, How to report gain. 2010 federal tax return Sale expenses, Sale expenses. 2010 federal tax return Short-term gains and losses, Short-term gains and losses. 2010 federal tax return Software, Stocks and Bonds Worthless securities, How to report loss. 2010 federal tax return Form SS-4, Identifying number. 2010 federal tax return Form W-8BEN, Nonresident aliens. 2010 federal tax return Form W-9, Certification. 2010 federal tax return Fractional shares, Fractional shares. 2010 federal tax return , Automatic investment service. 2010 federal tax return Free tax services, Free help with your tax return. 2010 federal tax return Frozen deposits, Interest income on frozen deposits. 2010 federal tax return , Frozen deposits. 2010 federal tax return Futures contracts Regulated, Regulated futures contract. 2010 federal tax return Securities, Securities futures contract. 2010 federal tax return , Securities futures contract to sell. 2010 federal tax return , Securities Futures Contracts Futures, commodity, Commodity Futures, Commodity futures. 2010 federal tax return Wash sales, Options and futures contracts. 2010 federal tax return G Gains on qualified small business stock, Gains on Qualified Small Business Stock Gains on sales or trades, How To Figure Gain or Loss, Gain on Sale or Trade of Depreciable Property, Property received from a related party. 2010 federal tax return (see also Capital gains and losses) Gifts, What's New, Income from property given to a child. 2010 federal tax return , Property Received as a Gift, Property received as a gift. 2010 federal tax return Gifts of shares, Shares received as gift. 2010 federal tax return Government obligations, Government obligations. 2010 federal tax return H Hedging transactions, Hedging exception. 2010 federal tax return , Hedging Transactions, Hedging transaction. 2010 federal tax return Help (see Tax help) Holding period Investment property, Holding Period Replacement stock, Holding period of replacement stock. 2010 federal tax return Shares acquired by reinvestment, Reinvested distributions. 2010 federal tax return Straddles, Holding Period and Loss Treatment Rules I Income from sources outside U. 2010 federal tax return S. 2010 federal tax return , Reminders Income tax treaties (Table 1-3), Qualified Dividends Indian tribal government, Indian tribal government. 2010 federal tax return Individual retirement arrangements (IRAs) Interest income, Individual retirement arrangements (IRAs). 2010 federal tax return Inflation-indexed debt instruments, Inflation-Indexed Debt Instruments, Stripped inflation-indexed debt instruments. 2010 federal tax return Inherited property Basis, Property Received as Inheritance Holding period, Inherited property. 2010 federal tax return Transfer by inheritance, Transfer by inheritance. 2010 federal tax return Insolvency of contractors, Insolvency of contractor. 2010 federal tax return Installment sales, Installment sales. 2010 federal tax return Insurance Borrowing on, Borrowing on insurance. 2010 federal tax return Dividends, interest on, Interest on insurance dividends. 2010 federal tax return , Dividends on insurance policies. 2010 federal tax return Interest option on, Interest option on insurance. 2010 federal tax return Life insurance companies, demutualization, Demutualization of Life Insurance Companies Life, paid to beneficiary, Insurance Prepaid premiums, Prepaid insurance premiums. 2010 federal tax return Single-premium life, Single-premium life insurance, endowment, and annuity contracts. 2010 federal tax return Trades, Insurance Policies and Annuities Veterans' dividends, interest on, Interest on VA dividends. 2010 federal tax return , Dividends on veterans' insurance. 2010 federal tax return Interest expenses Allocation of, Allocation of Interest Expense Investment interest, Investment Interest Limit on, Limit on interest deduction for market discount bonds. 2010 federal tax return , Limit on Deduction When to deduct, When To Deduct Investment Interest Margin accounts, Interest on margin accounts. 2010 federal tax return Paid in advance, Interest paid in advance. 2010 federal tax return Straddles, Interest expense and carrying charges on straddles. 2010 federal tax return Interest income, Interest Income Annuity contracts, Interest on annuity contract. 2010 federal tax return Bonds traded flat, Bonds traded flat. 2010 federal tax return Certificates of deposits, Certificates of deposit and other deferred interest accounts. 2010 federal tax return Condemnation awards, Interest on condemnation award. 2010 federal tax return Deferred interest accounts, Certificates of deposit and other deferred interest accounts. 2010 federal tax return Dividends on deposit or share accounts, Dividends that are actually interest. 2010 federal tax return Frozen deposits, Interest income on frozen deposits. 2010 federal tax return , Frozen deposits. 2010 federal tax return Gift for opening account, Gift for opening account. 2010 federal tax return Individual retirement arrangements (IRAs), Individual retirement arrangements (IRAs). 2010 federal tax return Installment sale payments, Installment sale payments. 2010 federal tax return Insurance dividends, Interest on insurance dividends. 2010 federal tax return Money market funds, Money market funds. 2010 federal tax return Nominee distributions, Nominees. 2010 federal tax return Prepaid insurance premiums, Prepaid insurance premiums. 2010 federal tax return Reporting, When To Report Interest Income, Penalty on early withdrawal of savings. 2010 federal tax return Seller-financed mortgage, Form 1040A. 2010 federal tax return , Interest on seller-financed mortgage. 2010 federal tax return Tax refunds, Interest on tax refunds. 2010 federal tax return Tax-exempt, Tax-Exempt Interest, Reporting tax-exempt interest. 2010 federal tax return Taxable, Taxable Interest — General, Bonds traded flat. 2010 federal tax return , Taxation of interest. 2010 federal tax return , Taxable Interest U. 2010 federal tax return S. 2010 federal tax return savings bonds, person responsible for tax (Table 1-2), Table 1-2. 2010 federal tax return Who Pays the Tax on U. 2010 federal tax return S. 2010 federal tax return Savings Bond Interest Underreported, Underreported interest and dividends. 2010 federal tax return Unstated, Unstated interest. 2010 federal tax return Usurious interest, Usurious interest. 2010 federal tax return VA insurance dividends, Interest on VA dividends. 2010 federal tax return Investment clubs, Investment Clubs, Filing requirement. 2010 federal tax return Investment counsel and advice, Investment counsel and advice. 2010 federal tax return Investment expenses, Investment Expenses Allocated, Allocated investment expenses. 2010 federal tax return At-risk rules, At-risk rules. 2010 federal tax return Deductible, Expenses of Producing Income Interest, Investment interest deducted. 2010 federal tax return Limits on deductions, Limits on Deductions Nondeductible, Nondeductible Expenses Pass-through entities, Investment expenses from pass-through entities. 2010 federal tax return Reporting requirements, How To Report Investment Expenses Investment income, Investment Income Children, Tax on unearned income of certain children. 2010 federal tax return , Investment income of child reported on parent's return. 2010 federal tax return General Information, General Information Net income, Net Investment Income Records to keep, General Information Reporting of (Table 1-1), Table 1-1. 2010 federal tax return Where To Report Common Types of Investment Income Investment property, Investment property. 2010 federal tax return Basis, Basis of Investment Property Definition, Investment property. 2010 federal tax return Gain or loss treatment, Investment property. 2010 federal tax return Gift, received as, Property Received as a Gift Holding period, Holding Period Liquidation, received in, Investment property received in liquidation. 2010 federal tax return Nontaxable trades, received in, Property Received in Nontaxable Trades Sales and trades, Sales and Trades of Investment Property Services, received for, Property Received for Services Spouse, received from, Property Received From Your Spouse Taxable trades, received in, Property Received in Taxable Trades J Joint accounts, Joint accounts. 2010 federal tax return Joint and separate returns, Joint return. 2010 federal tax return , Joint and separate returns. 2010 federal tax return L Life insurance companies demutualization, Demutualization of Life Insurance Companies Like-kind exchanges, Like-Kind Exchanges, Like-Kind Exchanges Basis of property received, Basis of property received. 2010 federal tax return Reporting requirements, How to report. 2010 federal tax return Liquidating distributions, Liquidating Distributions, Investment property received in liquidation. 2010 federal tax return Listed options, Listed option. 2010 federal tax return Load charges, Commissions and load charges. 2010 federal tax return Loans Below-market, Below-Market Loans, Effective dates. 2010 federal tax return Gift and demand, Gift and demand loans. 2010 federal tax return Guarantees, Loan guarantees. 2010 federal tax return Term, Term loans. 2010 federal tax return Local government obligations (see State or local government obligations) Long-term capital gains and losses, Short-Term or Long-Term Capital Gain or Loss, Long-term gains and losses. 2010 federal tax return Long-term debt instruments, Long-term debt instruments issued after 1954 and before May 28, 1969 (or before July 2, 1982, if a government instrument). 2010 federal tax return Losses on sales or trades, Property received from a related party. 2010 federal tax return (see also Capital gains and losses) Amount calculation, How To Figure Gain or Loss Carryback election, Loss carryback election. 2010 federal tax return , Loss carryback election. 2010 federal tax return Mutual fund or REIT stock held 6 months or less, Loss on mutual fund or REIT stock held 6 months or less. 2010 federal tax return Passive activities, Passive activity losses. 2010 federal tax return , Passive activity losses. 2010 federal tax return , Passive activity losses and credits. 2010 federal tax return , Losses from passive activities. 2010 federal tax return Related parties, Losses on Sales or Trades of Property Section 1244 (small business) stock, Losses on Section 1244 (Small Business) Stock Small business investment company stock, Losses on Small Business Investment Company Stock Wash sales, Coordination of Loss Deferral Rules and Wash Sale Rules M Mark-to-market election, Mark-to-market election made. 2010 federal tax return Marked-to-market rules, Marked-to-Market Rules, Mark-to-market election made. 2010 federal tax return Market discount bonds, Market discount. 2010 federal tax return , Market Discount Bonds, Partial principal payments. 2010 federal tax return , Limit on interest deduction for market discount bonds. 2010 federal tax return , Market discount on bonds. 2010 federal tax return , Market discount bonds. 2010 federal tax return , Market discount bonds. 2010 federal tax return Accrued market discount, Accrued market discount. 2010 federal tax return Maximum rate of capital gains (Table 4-4), Table 4-4. 2010 federal tax return What Is Your Maximum Capital Gain Rate? Mechanics' and suppliers' liens, Mechanics' and suppliers' liens. 2010 federal tax return Meetings, expenses of attending, Stockholders' meetings. 2010 federal tax return Missing children, photographs of, Reminders Mixed straddles, Mixed straddles. 2010 federal tax return , Mixed straddles. 2010 federal tax return Money market funds, Money Market Funds Interest income, Money market funds. 2010 federal tax return Mortgages Revenue bonds, Mortgage revenue bonds. 2010 federal tax return Secondary liability on home, Secondary liability on home mortgage. 2010 federal tax return Seller-financed, Interest on seller-financed mortgage. 2010 federal tax return Municipal bonds, State or Local Government Obligations, Reporting tax-exempt interest. 2010 federal tax return , Tax-exempt state and local government bonds. 2010 federal tax return (see also State or local government obligations) Mutual funds, Capital Gain Distributions, Other income (nonpassive income). 2010 federal tax return , Choosing to include net capital gain. 2010 federal tax return , Including mutual fund or REMIC expenses in income. 2010 federal tax return , Shares in a mutual fund or REIT. 2010 federal tax return , Special Rules for Mutual Funds, Loss on mutual fund or REIT stock held 6 months or less. 2010 federal tax return Individual retirement arrangements (IRAs), Qualified retirement plans and IRAs. 2010 federal tax return publicly offered, Publicly-offered mutual funds. 2010 federal tax return N Net Investment Income Tax, What's New, Net investment income tax (NIIT). 2010 federal tax return New York Liberty bonds, New York Liberty bonds. 2010 federal tax return NIIT, What's New, Net investment income tax (NIIT). 2010 federal tax return Nominee distributions Dividends, Nominees. 2010 federal tax return , Nominees. 2010 federal tax return Interest income, Nominees. 2010 federal tax return , Nominee distributions. 2010 federal tax return Original issue discount, Nominee. 2010 federal tax return Nonbusiness bad debts, Nonbusiness bad debt. 2010 federal tax return , Nonbusiness Bad Debts Noncapital assets, Capital Assets and Noncapital Assets Nondeductible investment expenses, Nondeductible Expenses Nondividend distributions, Nondividend Distributions Nonequity options, Nonequity option. 2010 federal tax return Nonqualified preferred stock, Nonqualified preferred stock. 2010 federal tax return Nonresident aliens Backup withholding, Nonresident aliens. 2010 federal tax return Nontaxable return of capital, Basis adjustment. 2010 federal tax return Nontaxable stock rights, Nontaxable stock rights. 2010 federal tax return Nontaxable trades, Nontaxable Trades, Nontaxable trades. 2010 federal tax return Notes Individuals, bought at discount, Notes of individuals. 2010 federal tax return U. 2010 federal tax return S. 2010 federal tax return Treasury (see U. 2010 federal tax return S. 2010 federal tax return Treasury bills, notes, and bonds) O Office expenses, Clerical help and office rent. 2010 federal tax return Options, Options Calls and puts, Puts and Calls Cash settlement, Cash-settled options. 2010 federal tax return , Cash settlement option. 2010 federal tax return Dealer equity, Dealer equity option. 2010 federal tax return Deep-in-the-money, Qualified covered call options and optioned stock. 2010 federal tax return Employee stock, Reminders Equity, Equity option. 2010 federal tax return Gain or loss, Options, Qualified covered call options and optioned stock. 2010 federal tax return Holding period, Option exercised. 2010 federal tax return Listed, Listed option. 2010 federal tax return Nonequity, Nonequity option. 2010 federal tax return Qualified covered call, Qualified covered call options and optioned stock. 2010 federal tax return Reporting requirements, How to report. 2010 federal tax return Section 1256 contracts, Section 1256 Contracts Marked to Market, Section 1256 contract options. 2010 federal tax return Wash sales, Options and futures contracts. 2010 federal tax return Ordinary gains and losses, Capital or Ordinary Gain or Loss, Ordinary loss or casualty loss. 2010 federal tax return Original issue discount (OID), Original issue discount. 2010 federal tax return , Original Issue Discount (OID), Stripped tax-exempt obligations. 2010 federal tax return , Original issue discount (OID) on debt instruments. 2010 federal tax return Adjustment to, Original issue discount (OID) adjustment. 2010 federal tax return Reporting requirements, Exceptions to reporting OID. 2010 federal tax return , Form 1099-OID Rules, Applying the OID Rules P Pass-through entities Rollover of gain, Pass-through entity. 2010 federal tax return Passive activities Gains and losses, Passive activity losses. 2010 federal tax return , Passive activity losses. 2010 federal tax return , Passive activity losses and credits. 2010 federal tax return , Losses from passive activities. 2010 federal tax return , Passive activity gains and losses. 2010 federal tax return Patronage dividends, Patronage dividends. 2010 federal tax return Penalties Accuracy-related, Accuracy-related penalty. 2010 federal tax return , Accuracy-related penalties. 2010 federal tax return Backup withholding, Penalties. 2010 federal tax return Civil fraud, Civil fraud penalty. 2010 federal tax return Early withdrawal, Interest subject to penalty for early withdrawal. 2010 federal tax return , Penalty on early withdrawal of savings. 2010 federal tax return Failure to pay tax, Failure to pay tax. 2010 federal tax return Failure to supply SSN, Penalty for failure to supply SSN. 2010 federal tax return Substantial understatement, Substantial understatement of tax. 2010 federal tax return Valuation misstatement, Substantial valuation misstatement. 2010 federal tax return Political parties Debts owed by, Debts owed by political parties. 2010 federal tax return Preferred stock Nonqualified, Nonqualified preferred stock. 2010 federal tax return Redeemable at a premium, Preferred stock redeemable at a premium. 2010 federal tax return Stripped, Stripped Preferred Stock Premiums on bonds, Bond premium. 2010 federal tax return , Premiums on bonds. 2010 federal tax return Private activity bonds, Private activity bonds. 2010 federal tax return Public utility stock reinvestment, Public utilities. 2010 federal tax return Publications (see Tax help) Puts and calls, Puts and Calls Table 4-3, Table 4-3. 2010 federal tax return Puts and Calls Q Qualified dividends, Qualified dividends. 2010 federal tax return Qualified small business stock, Qualified small business stock. 2010 federal tax return , Qualified small business stock. 2010 federal tax return , Gains on Qualified Small Business Stock Gains on, Gains on Qualified Small Business Stock R Real estate investment trusts (REITs), Undistributed capital gains of mutual funds and REITs. 2010 federal tax return , Shares in a mutual fund or REIT. 2010 federal tax return , Loss on mutual fund or REIT stock held 6 months or less. 2010 federal tax return Real estate mortgage investment conduits (REMICs), REMICs, Expenses. 2010 federal tax return , Including mutual fund or REMIC expenses in income. 2010 federal tax return Regular interest, Regular Interest Residual interest, Residual Interest, Residual interests in a REMIC. 2010 federal tax return Recordkeeping requirements Education Savings Bond Program, Education Savings Bond Program Investment income, General Information Small business stock, Losses on Section 1244 (Small Business) Stock Redemption of stock, Redemption of stock. 2010 federal tax return Redemption or retirement of bonds, Redemption or retirement of bonds. 2010 federal tax return Regulated futures contract, Regulated futures contract. 2010 federal tax return Reinvestment rights, Commissions and load charges. 2010 federal tax return REITs (see Real estate investment trusts (REITs)) Related party transactions, Unpaid expenses owed to related party. 2010 federal tax return , Related Party Transactions, Property received from a related party. 2010 federal tax return Related persons, Related persons. 2010 federal tax return REMICs (see Real estate mortgage investment conduits (REMICs)) Reorganizations, corporate, Corporate reorganizations. 2010 federal tax return Reporting requirements Bad debts, How to report bad debts. 2010 federal tax return Bond premium amortization, How To Report Amortization Capital gains and losses, How To Report Gains and Losses (Form 6781), How to report gain. 2010 federal tax return , Reporting Capital Gains and Losses Dividend income, How To Report Dividend Income Exempt-interest dividends, Information reporting requirement. 2010 federal tax return Interest on U. 2010 federal tax return S. 2010 federal tax return savings bonds, Reporting options for cash method taxpayers. 2010 federal tax return , Choice to report interest each year. 2010 federal tax return Investment expenses, How To Report Investment Expenses Like-kind exchanges, How to report. 2010 federal tax return Options, How to report. 2010 federal tax return Original issue discount, Form 1099-OID S corporation income, deductions, and credits, Reporting S corporation income, deductions, and credits. 2010 federal tax return Section 1256 contracts, How To Report State or local government obligations, Information reporting requirement. 2010 federal tax return Straddles, Section 1256 contracts and straddles. 2010 federal tax return Substitute payments, Reporting Substitute Payments Tax-exempt interest income, Reporting tax-exempt interest. 2010 federal tax return Trades, How To Report Repossession of real property, Real property repossessed. 2010 federal tax return Restricted property, Restricted property. 2010 federal tax return Restricted stock, Dividends received on restricted stock. 2010 federal tax return Retirement of debt instrument, Retirement of debt instrument. 2010 federal tax return Return of capital (see Nondividend distributions) Revocable trust, trustee's commissions for, Trustee's commissions for revocable trust. 2010 federal tax return Rollover of gain from sale Securities, Rollover of Gain From Publicly Traded Securities, Rollover of Gain S S corporations, S Corporations, S corporation stock. 2010 federal tax return Safe deposit box, Safe deposit box rent. 2010 federal tax return Sales and trades of investment property, Sales and Trades of Investment Property Definition, What Is a Sale or Trade? Savings bonds (see U. 2010 federal tax return S. 2010 federal tax return savings bonds) SBIC stock (see Small business investment company stock) Scrip dividends, Scrip dividends. 2010 federal tax return Section 1202 gain, Section 1202 Exclusion, Gain on qualified small business stock. 2010 federal tax return Section 1244 stock, Losses on Section 1244 (Small Business) Stock Section 1250 gain, Unrecaptured section 1250 gain. 2010 federal tax return Section 1256 contracts, Section 1256 Contracts Marked to Market, Section 1256 contracts. 2010 federal tax return , Section 1256 contract options. 2010 federal tax return , Section 1256 contracts and straddles. 2010 federal tax return Net gain on, Net section 1256 contracts gain. 2010 federal tax return Net loss on, Net section 1256 contracts loss. 2010 federal tax return Reporting requirements, How To Report Securities Holding period, Holding Period Installment sales, Installment sales. 2010 federal tax return Lost, stolen, etc. 2010 federal tax return , cost of replacing, Cost of replacing missing securities. 2010 federal tax return Rollover of gain from sale, Rollover of Gain From Publicly Traded Securities, Rollover of Gain Traders in, Special Rules for Traders in Securities Worthless, Worthless Securities, Worthless securities. 2010 federal tax return Securities futures contracts, Dealer securities futures contract. 2010 federal tax return , Securities futures contract. 2010 federal tax return , Securities Futures Contracts Self-employment income, Self-Employment Income Self-employment tax, Self-employment tax. 2010 federal tax return Seller-financed mortgages, Interest on seller-financed mortgage. 2010 federal tax return Short sales, Short Sales, Extraordinary dividends. 2010 federal tax return Adjusted basis, Short sales. 2010 federal tax return Expenses of, Short-sale expenses. 2010 federal tax return Extraordinary dividends, Extraordinary dividends. 2010 federal tax return Puts, Put option as short sale. 2010 federal tax return Small business investment company stock, Short sale. 2010 federal tax return Short-term capital gains and losses, Short-Term or Long-Term Capital Gain or Loss, Short-term gains and losses. 2010 federal tax return Short-term obligations, Discount on Short-Term Obligations, Choosing to include accrued discount and other interest in current income. 2010 federal tax return , Acquisition discount on short-term obligations. 2010 federal tax return , Short-term government obligations. 2010 federal tax return Interest deduction, limit on, Limit on interest deduction for short-term obligations. 2010 federal tax return Sixty/forty (60/40) rule, 60/40 rule. 2010 federal tax return Small business investment company stock, Losses on Small Business Investment Company Stock, SSBIC stock. 2010 federal tax return Reporting requirements, How to report. 2010 federal tax return Small business stock, Qualified small business stock. 2010 federal tax return , Losses on Section 1244 (Small Business) Stock, Qualified small business stock. 2010 federal tax return , Gains on Qualified Small Business Stock Social security number (SSN) Custodial accounts, Custodian account for your child. 2010 federal tax return Joint accounts, SSN for joint account. 2010 federal tax return Requirement to give, Social security number (SSN). 2010 federal tax return Specialized small business investment company stock, Specialized small business investment company stock or partnership interest. 2010 federal tax return , SSBIC stock. 2010 federal tax return Spouses Transfers between, Property Received From Your Spouse, Transfers Between Spouses (see also Related party transactions) State or local government obligations, State or Local Government Obligations, Taxable Interest Market discount bonds (see Market discount bonds) Private activity bonds, Private activity bonds. 2010 federal tax return Registration requirement, Registration requirement. 2010 federal tax return Tax-exempt interest, Tax-Exempt Interest Taxable interest, Taxable Interest Stock Basis, Basis adjustment. 2010 federal tax return , Basis adjustment. 2010 federal tax return , Basis. 2010 federal tax return , Stocks and Bonds, Basis of replacement stock. 2010 federal tax return Capital asset, Stocks, stock rights, and bonds. 2010 federal tax return Constructive ownership, Constructive ownership of stock. 2010 federal tax return Convertible, Convertible stocks and bonds. 2010 federal tax return Corporate, Corporate Stocks Dividends (see Dividends) Fractional shares, Fractional shares. 2010 federal tax return , Automatic investment service. 2010 federal tax return Identification, Identifying stock or bonds sold. 2010 federal tax return Installment sales, Installment sales. 2010 federal tax return Nonqualified preferred stock, Nonqualified preferred stock. 2010 federal tax return Options for employees, Reminders Public utility, reinvestment, Public utilities. 2010 federal tax return Redemption of, Redemption of stock. 2010 federal tax return Replacement stock, Basis of replacement stock. 2010 federal tax return Restricted stock, Dividends received on restricted stock. 2010 federal tax return Rights, Distributions of Stock and Stock Rights, Stock rights. 2010 federal tax return , Nontaxable stock rights. 2010 federal tax return S corporations, S corporation stock. 2010 federal tax return Sales to ESOPs or cooperatives, Sales of Stock to ESOPs or Certain Cooperatives Small business, Qualified small business stock. 2010 federal tax return , Qualified small business stock. 2010 federal tax return Specialized small business investment company, Specialized small business investment company stock or partnership interest. 2010 federal tax return Splits, Stock splits. 2010 federal tax return Straddles (see Straddles) Stripped preferred stock, Stripped Preferred Stock Surrender of, Surrender of stock. 2010 federal tax return Trades, Stock for stock of the same corporation. 2010 federal tax return Trust instruments treated as, Certain trust instruments treated as stock. 2010 federal tax return Straddles, Straddles, Interest expense and carrying charges relating to mixed straddle account positions. 2010 federal tax return Holding period, Holding Period and Loss Treatment Rules Interest expense and carrying charges, Interest expense and carrying charges on straddles. 2010 federal tax return Loss deferral rules, Loss Deferral Rules Mixed, Mixed straddles. 2010 federal tax return , Mixed straddles. 2010 federal tax return , Mixed Straddle Elections Reporting requirements, Section 1256 contracts and straddles. 2010 federal tax return Stripped bonds and coupons, Stripped bonds or coupons. 2010 federal tax return , Stripped Bonds and Coupons, Stripped tax-exempt obligation. 2010 federal tax return Stripped preferred stock, Stripped Preferred Stock Substitute payments, Reporting Substitute Payments T Tables Capital gains maximum rate (Table 4-4), Table 4-4. 2010 federal tax return What Is Your Maximum Capital Gain Rate? Income tax treaties (Table 1-3), Qualified Dividends Investment income, reporting of (Table 1-1), Table 1-1. 2010 federal tax return Where To Report Common Types of Investment Income Puts and calls (Table 4-3), Table 4-3. 2010 federal tax return Puts and Calls U. 2010 federal tax return S. 2010 federal tax return savings bonds, person responsible for tax (Table 1-2), Table 1-2. 2010 federal tax return Who Pays the Tax on U. 2010 federal tax return S. 2010 federal tax return Savings Bond Interest Tax credit bonds, Tax credit bonds. 2010 federal tax return Tax help, How To Get Tax Help Tax rates, What's New Capital gain and losses, Capital Gain Tax Rates Tax refunds Interest on, Interest on tax refunds. 2010 federal tax return Tax shelters, Tax Shelters and Other Reportable Transactions, Whether To Invest Penalties, Penalties Reporting requirements, Investor Reporting Rules to curb abuse, Rules To Curb Abusive Tax Shelters Tax-exempt bonds, Tax-exempt state and local government bonds. 2010 federal tax return Tax-exempt income Expenses of, Tax-exempt income. 2010 federal tax return Interest, Tax-Exempt Interest, Reporting tax-exempt interest. 2010 federal tax return Tax-exempt obligations, Tax-Exempt Interest, Stripped tax-exempt obligations. 2010 federal tax return , Discounted tax-exempt obligations. 2010 federal tax return Taxable income, expenses of, Expenses for both tax-exempt and taxable income. 2010 federal tax return Taxes State and local transfer, State and local transfer taxes. 2010 federal tax return State income, State income taxes. 2010 federal tax return Term loans, Term loans. 2010 federal tax return Trade or business, Passive activity. 2010 federal tax return Traders in securities, Special Rules for Traders in Securities Trades Insurance, Insurance Policies and Annuities Investment property, Sales and Trades of Investment Property Like-kind, Like-Kind Exchanges, Like-Kind Exchanges Nontaxable, Property Received in Nontaxable Trades, Nontaxable Trades, Nontaxable trades. 2010 federal tax return Reporting requirements, How To Report Stock, Stock for stock of the same corporation. 2010 federal tax return Taxable, Property Received in Taxable Trades U. 2010 federal tax return S. 2010 federal tax return Treasury notes or bonds, U. 2010 federal tax return S. 2010 federal tax return Treasury Notes or Bonds Treasury bills, notes, and bonds (see U. 2010 federal tax return S. 2010 federal tax return Treasury bills, notes, and bonds) Treasury inflation-indexed securities, Inflation-Indexed Debt Instruments Treasury inflation-protected securities (TIPS), Treasury inflation-protected securities (TIPS). 2010 federal tax return , Inflation-Indexed Debt Instruments Treaties, income tax (Table 1-3), Qualified Dividends Trust income received by beneficiary, Beneficiary of an estate or trust. 2010 federal tax return Trustee's commission for revocable trust, Trustee's commissions for revocable trust. 2010 federal tax return U U. 2010 federal tax return S. 2010 federal tax return savings bonds, U. 2010 federal tax return S. 2010 federal tax return obligations. 2010 federal tax return , U. 2010 federal tax return S. 2010 federal tax return Savings Bonds Reporting interest on, U. 2010 federal tax return S. 2010 federal tax return obligations. 2010 federal tax return , U. 2010 federal tax return S. 2010 federal tax return Savings Bonds Retirement or profit-sharing plan, distributed from, Savings bonds distributed from a retirement or profit-sharing plan. 2010 federal tax return Worksheet, Worksheet for savings bonds distributed from a retirement or profit-sharing plan. 2010 federal tax return Tax, responsible person (Table 1-2), Table 1-2. 2010 federal tax return Who Pays the Tax on U. 2010 federal tax return S. 2010 federal tax return Savings Bond Interest U. 2010 federal tax return S. 2010 federal tax return Treasury bills, notes, and bonds, U. 2010 federal tax return S. 2010 federal tax return obligations. 2010 federal tax return , U. 2010 federal tax return S. 2010 federal tax return Treasury Bills, Notes, and Bonds, U. 2010 federal tax return S. 2010 federal tax return Treasury Notes or Bonds, U. 2010 federal tax return S. 2010 federal tax return Treasury notes and bonds. 2010 federal tax return Undistributed capital gains, Undistributed capital gains. 2010 federal tax return Usurious interest, Usurious interest. 2010 federal tax return V Veterans' insurance Dividends on, Dividends on veterans' insurance. 2010 federal tax return W Warrants, Warrants. 2010 federal tax return Wash sales, Wash Sales, Securities Futures Contracts Holding period, Wash sales. 2010 federal tax return Loss deferral rules, straddles, Coordination of Loss Deferral Rules and Wash Sale Rules Withholding, backup, Backup withholding. 2010 federal tax return Worksheets Capital loss carryover, Worksheet 4-1. 2010 federal tax return Capital Loss Carryover Worksheet Worthless securities, Worthless Securities, Worthless securities. 2010 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The 2010 Federal Tax Return

2010 federal tax return 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. 2010 federal tax return Appendix A — Summary Record of Traditional IRA(s) for 2013 and Worksheet for Determining Required Minimum Distributions. 2010 federal tax return Appendix B — Worksheets you use if you receive social security benefits and are subject to the IRA deduction phaseout rules. 2010 federal tax return A filled-in example is included. 2010 federal tax return Worksheet 1, Computation of Modified AGI. 2010 federal tax return Worksheet 2, Computation of Traditional IRA Deduction for 2013. 2010 federal tax return Worksheet 3, Computation of Taxable Social Security Benefits. 2010 federal tax return Comprehensive Example and completed worksheets. 2010 federal tax return Appendix C — Life Expectancy Tables. 2010 federal tax return 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. 2010 federal tax return Table I (Single Life Expectancy). 2010 federal tax return Table II (Joint Life and Last Survivor Expectancy). 2010 federal tax return Table III (Uniform Lifetime). 2010 federal tax return Appendix A. 2010 federal tax return Summary Record of Traditional IRA(s) for 2013   Name ______________________________________ I was □ covered □ not covered by my employer's retirement plan during the year. 2010 federal tax return 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. 2010 federal tax return         2. 2010 federal tax return         3. 2010 federal tax return         4. 2010 federal tax return         5. 2010 federal tax return         6. 2010 federal tax return         7. 2010 federal tax return         8. 2010 federal tax return         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. 2010 federal tax return             2. 2010 federal tax return             3. 2010 federal tax return             4. 2010 federal tax return             5. 2010 federal tax return             6. 2010 federal tax return             7. 2010 federal tax return             8. 2010 federal tax return             Total               Basis of all traditional IRAs for 2013 and earlier years (from Form 8606, line 14) $ Note. 2010 federal tax return You should keep copies of your income tax return, and Forms W-2, 8606, and 5498. 2010 federal tax return Appendix A. 2010 federal tax return (Continued) Worksheet for Determining Required Minimum Distributions 1. 2010 federal tax return Age 70½ 71½ 72½ 73½ 74½ 2. 2010 federal tax return Year age was reached           3. 2010 federal tax return Value of IRA at the close of business on  December 31 of the year immediately prior to the year on line 21           4. 2010 federal tax return Distribution period from Table III or life expectancy  from Life Expectancy Table I or Table II2           5. 2010 federal tax return Required distribution (divide line 3 by line 4)3                         1. 2010 federal tax return Age 75½ 76½ 77½ 78½ 79½ 2. 2010 federal tax return Year age was reached           3. 2010 federal tax return Value of IRA at the close of business on  December 31 of the year immediately prior to the year on line 21           4. 2010 federal tax return Distribution period from Table III or life expectancy from Life Expectancy Table I or Table II2           5. 2010 federal tax return Required distribution (divide line 3 by line 4)3                         1. 2010 federal tax return Age 80½ 81½ 82½ 83½ 84½ 2. 2010 federal tax return Year age was reached           3. 2010 federal tax return Value of IRA at the close of business on  December 31 of the year immediately prior to the year on line 21           4. 2010 federal tax return Distribution period from Table III or life expectancy from Life Expectancy Table I or Table II2           5. 2010 federal tax return Required distribution (divide line 3 by line 4)3                         1. 2010 federal tax return Age 85½ 86½ 87½ 88½ 89½ 2. 2010 federal tax return Year age was reached           3. 2010 federal tax return Value of IRA at the close of business on  December 31 of the year immediately prior to the year on line 21           4. 2010 federal tax return Distribution period from Table III or life expectancy from Life Expectancy Table I or Table II2           5. 2010 federal tax return 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. 2010 federal tax return 2Use the appropriate life expectancy or distribution period for each year and for each IRA. 2010 federal tax return 3If you have more than one IRA, you must withdraw an amount equal to the total of the required distributions figured for each IRA. 2010 federal tax return You can, however, withdraw the total from one IRA or from more than one IRA. 2010 federal tax return Appendix B. 2010 federal tax return 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. 2010 federal tax return (See Are You Covered by an Employer Plan? in chapter 1. 2010 federal tax return )  Use Worksheet 1 to figure your modified adjusted gross income. 2010 federal tax return This amount is needed in the computation of your IRA deduction, if any, which is figured using Worksheet 2. 2010 federal tax return   The IRA deduction figured using Worksheet 2 is entered on your tax return. 2010 federal tax return Worksheet 1 Computation of Modified AGI (For use only by taxpayers who receive social security benefits)   Filing Status — Check only one box:  □ A. 2010 federal tax return Married filing jointly  □ B. 2010 federal tax return Single, Head of Household, Qualifying Widow(er), or Married filing separately and  lived apart from your spouse during the entire year  □ C. 2010 federal tax return Married filing separately and lived with your spouse at any time during the year     1. 2010 federal tax return 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. 2010 federal tax return )  1. 2010 federal tax return   2. 2010 federal tax return Enter the amount in box 5 of all Forms SSA-1099 and Forms RRB-1099  2. 2010 federal tax return   3. 2010 federal tax return Enter one-half of line 2  3. 2010 federal tax return   4. 2010 federal tax return Enter the amount of any foreign earned income exclusion, foreign housing exclusion, U. 2010 federal tax return S. 2010 federal tax return 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. 2010 federal tax return   5. 2010 federal tax return Enter the amount of any tax-exempt interest reported on line 8b of Form 1040 or 1040A  5. 2010 federal tax return   6. 2010 federal tax return Add lines 1, 3, 4, and 5  6. 2010 federal tax return   7. 2010 federal tax return Enter the amount listed below for your filing status. 2010 federal tax return $32,000 if you checked box A above. 2010 federal tax return $25,000 if you checked box B above. 2010 federal tax return $0 if you checked box C above. 2010 federal tax return  7. 2010 federal tax return   8. 2010 federal tax return Subtract line 7 from line 6. 2010 federal tax return If zero or less, enter -0- on this line  8. 2010 federal tax return   9. 2010 federal tax return If line 8 is zero, skip to line 17, enter -0-, and continue with line 18. 2010 federal tax return   If line 8 is more than zero, enter the amount listed below for your filing status. 2010 federal tax return $12,000 if you checked box A above. 2010 federal tax return $9,000 if you checked box B above. 2010 federal tax return $0 if you checked box C above  9. 2010 federal tax return   10. 2010 federal tax return Subtract line 9 from line 8. 2010 federal tax return If zero or less, enter -0-  10. 2010 federal tax return   11. 2010 federal tax return Enter the smaller of line 8 or line 9  11. 2010 federal tax return   12. 2010 federal tax return Enter one-half of line 11  12. 2010 federal tax return   13. 2010 federal tax return Enter the smaller of line 3 or line 12  13. 2010 federal tax return   14. 2010 federal tax return Multiply line 10 by . 2010 federal tax return 85. 2010 federal tax return If line 10 is zero, enter -0-  14. 2010 federal tax return   15. 2010 federal tax return Add lines 13 and 14  15. 2010 federal tax return   16. 2010 federal tax return Multiply line 2 by . 2010 federal tax return 85  16. 2010 federal tax return   17. 2010 federal tax return Taxable benefits to be included in modified AGI for traditional IRA deduction purposes. 2010 federal tax return  Enter the smaller of line 15 or line 16  17. 2010 federal tax return   18. 2010 federal tax return 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. 2010 federal tax return   19. 2010 federal tax return Modified AGI for determining your reduced traditional IRA deduction — add lines 1, 17, and 18. 2010 federal tax return Enter here and on line 2 of Worksheet 2, next  19. 2010 federal tax return   Appendix B. 2010 federal tax return (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 . 2010 federal tax return . 2010 federal tax return . 2010 federal tax return AND your modified AGI is over . 2010 federal tax return . 2010 federal tax return . 2010 federal tax return THEN enter on line 1 below . 2010 federal tax return . 2010 federal tax return . 2010 federal tax return                 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. 2010 federal tax return Skip this worksheet, proceed to Worksheet 3, and enter your IRA deduction on line 2 of Worksheet 3. 2010 federal tax return  **If you did not live with your spouse at any time during the year, consider your filing status as single. 2010 federal tax return  Note. 2010 federal tax return If you were married and you or your spouse worked and you both contributed to IRAs, figure the deduction for each of you separately. 2010 federal tax return               1. 2010 federal tax return Enter the applicable amount from above 1. 2010 federal tax return   2. 2010 federal tax return Enter your modified AGI from Worksheet 1, line 19 2. 2010 federal tax return     Note. 2010 federal tax return If line 2 is equal to or more than the amount on line 1, stop here; your traditional IRA contributions are not deductible. 2010 federal tax return Proceed to Worksheet 3. 2010 federal tax return     3. 2010 federal tax return Subtract line 2 from line 1 3. 2010 federal tax return   4. 2010 federal tax return Multiply line 3 by the percentage below that applies to you. 2010 federal tax return If the result is not a multiple of $10, round it to the next highest multiple of $10. 2010 federal tax return (For example, $611. 2010 federal tax return 40 is rounded to $620. 2010 federal tax return ) However, if the result is less than $200, enter $200. 2010 federal tax return       Married filing jointly or qualifying widow(er) and you are covered by an employer plan, multiply line 3 by 27. 2010 federal tax return 5%  (. 2010 federal tax return 275) (by 32. 2010 federal tax return 5% (. 2010 federal tax return 325) if you are age 50 or older). 2010 federal tax return All others, multiply line 3 by 55% (. 2010 federal tax return 55) (by 65% (. 2010 federal tax return 65) if you are age 50 or older). 2010 federal tax return 4. 2010 federal tax return   5. 2010 federal tax return 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). 2010 federal tax return 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. 2010 federal tax return   6. 2010 federal tax return 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. 2010 federal tax return   7. 2010 federal tax return Deduction. 2010 federal tax return Compare lines 4, 5, and 6. 2010 federal tax return Enter the smallest amount here (or a smaller amount if you choose). 2010 federal tax return Enter this amount on the Form 1040 or 1040A line for your IRA. 2010 federal tax return (If the amount on line 6 is more than the amount on line 7, complete line 8. 2010 federal tax return ) 7. 2010 federal tax return   8. 2010 federal tax return Nondeductible contributions. 2010 federal tax return Subtract line 7 from line 5 or 6, whichever is smaller. 2010 federal tax return Enter the result here and on line 1 of your Form 8606, Nondeductible IRAs. 2010 federal tax return 8. 2010 federal tax return   Appendix B. 2010 federal tax return (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. 2010 federal tax return Married filing jointly                   □ B. 2010 federal tax return Single, Head of Household, Qualifying Widow(er), or Married filing separately  and lived apart from your spouse during the entire year                   □ C. 2010 federal tax return Married filing separately and lived with your spouse at any time during the  year             1. 2010 federal tax return 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. 2010 federal tax return ) 1. 2010 federal tax return   2. 2010 federal tax return Deduction(s) from line 7 of Worksheet(s) 2 2. 2010 federal tax return   3. 2010 federal tax return Subtract line 2 from line 1 3. 2010 federal tax return   4. 2010 federal tax return Enter amount in box 5 of all Forms SSA-1099 and Forms RRB-1099 4. 2010 federal tax return   5. 2010 federal tax return Enter one-half of line 4 5. 2010 federal tax return   6. 2010 federal tax return Enter the amount of any foreign earned income exclusion, foreign housing exclusion, exclusion of income from U. 2010 federal tax return S. 2010 federal tax return 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. 2010 federal tax return   7. 2010 federal tax return Enter the amount of any tax-exempt interest reported on line 8b of Form 1040 or 1040A 7. 2010 federal tax return   8. 2010 federal tax return Add lines 3, 5, 6, and 7 8. 2010 federal tax return   9. 2010 federal tax return Enter the amount listed below for your filing status. 2010 federal tax return $32,000 if you checked box A above. 2010 federal tax return $25,000 if you checked box B above. 2010 federal tax return $0 if you checked box C above. 2010 federal tax return 9. 2010 federal tax return   10. 2010 federal tax return Subtract line 9 from line 8. 2010 federal tax return If zero or less, enter -0- on this line. 2010 federal tax return 10. 2010 federal tax return   11. 2010 federal tax return If line 10 is zero, stop here. 2010 federal tax return None of your social security benefits are taxable. 2010 federal tax return  If line 10 is more than zero, enter the amount listed below for your filing status. 2010 federal tax return $12,000 if you checked box A above. 2010 federal tax return $9,000 if you checked box B above. 2010 federal tax return $0 if you checked box C above. 2010 federal tax return 11. 2010 federal tax return   12. 2010 federal tax return Subtract line 11 from line 10. 2010 federal tax return If zero or less, enter -0- 12. 2010 federal tax return   13. 2010 federal tax return Enter the smaller of line 10 or line 11 13. 2010 federal tax return   14. 2010 federal tax return Enter one-half of line 13 . 2010 federal tax return 14. 2010 federal tax return   15. 2010 federal tax return Enter the smaller of line 5 or line 14 15. 2010 federal tax return   16. 2010 federal tax return Multiply line 12 by . 2010 federal tax return 85. 2010 federal tax return If line 12 is zero, enter -0- 16. 2010 federal tax return   17. 2010 federal tax return Add lines 15 and 16 17. 2010 federal tax return   18. 2010 federal tax return Multiply line 4 by . 2010 federal tax return 85 18. 2010 federal tax return   19. 2010 federal tax return Taxable social security benefits. 2010 federal tax return Enter the smaller of line 17 or line 18 19. 2010 federal tax return   Appendix B. 2010 federal tax return (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. 2010 federal tax return He is 65 years old and had 2013 wages of $89,500. 2010 federal tax return His wife did not work in 2013. 2010 federal tax return He also received social security benefits of $12,000 and made a $6,000 contribution to his traditional IRA for the year. 2010 federal tax return He had no foreign income, no tax-exempt interest, and no adjustments to income on lines 23 through 36 on his Form 1040. 2010 federal tax return He participated in a section 401(k) retirement plan at work. 2010 federal tax return  John completes worksheets 1 and 2. 2010 federal tax return Worksheet 2 shows that his 2013 IRA deduction is $4,980. 2010 federal tax return 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). 2010 federal tax return  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. 2010 federal tax return Worksheet 1 Computation of Modified AGI (For use only by taxpayers who receive social security benefits)   Filing Status — Check only one box:  ☑ A. 2010 federal tax return Married filing jointly  □ B. 2010 federal tax return Single, Head of Household, Qualifying Widow(er), or Married filing separately and lived apart from your spouse during the entire year  □ C. 2010 federal tax return Married filing separately and lived with your spouse at any time during the year     1. 2010 federal tax return 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. 2010 federal tax return ) 1. 2010 federal tax return 89,500 2. 2010 federal tax return Enter the amount in box 5 of all Forms SSA-1099 and Forms RRB-1099 2. 2010 federal tax return 12,000 3. 2010 federal tax return Enter one-half of line 2 3. 2010 federal tax return 6,000 4. 2010 federal tax return Enter the amount of any foreign earned income exclusion, foreign housing exclusion, U. 2010 federal tax return S. 2010 federal tax return 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. 2010 federal tax return 0 5. 2010 federal tax return Enter the amount of any tax-exempt interest reported on line 8b of Form 1040 or 1040A 5. 2010 federal tax return 0 6. 2010 federal tax return Add lines 1, 3, 4, and 5 6. 2010 federal tax return 95,500 7. 2010 federal tax return Enter the amount listed below for your filing status. 2010 federal tax return $32,000 if you checked box A above. 2010 federal tax return $25,000 if you checked box B above. 2010 federal tax return $0 if you checked box C above. 2010 federal tax return 7. 2010 federal tax return 32,000 8. 2010 federal tax return Subtract line 7 from line 6. 2010 federal tax return If zero or less, enter -0- on this line 8. 2010 federal tax return 63,500 9. 2010 federal tax return If line 8 is zero, skip to line 17, enter -0-, and continue with line 18. 2010 federal tax return   If line 8 is more than zero, enter the amount listed below for your filing status. 2010 federal tax return $12,000 if you checked box A above. 2010 federal tax return $9,000 if you checked box B above. 2010 federal tax return $0 if you checked box C above 9. 2010 federal tax return 12,000 10. 2010 federal tax return Subtract line 9 from line 8. 2010 federal tax return If zero or less, enter -0- 10. 2010 federal tax return 51,500 11. 2010 federal tax return Enter the smaller of line 8 or line 9 11. 2010 federal tax return 12,000 12. 2010 federal tax return Enter one-half of line 11 12. 2010 federal tax return 6,000 13. 2010 federal tax return Enter the smaller of line 3 or line 12 13. 2010 federal tax return 6,000 14. 2010 federal tax return Multiply line 10 by . 2010 federal tax return 85. 2010 federal tax return If line 10 is zero, enter -0- 14. 2010 federal tax return 43,775 15. 2010 federal tax return Add lines 13 and 14 15. 2010 federal tax return 49,775 16. 2010 federal tax return Multiply line 2 by . 2010 federal tax return 85 16. 2010 federal tax return 10,200 17. 2010 federal tax return Taxable benefits to be included in modified AGI for traditional IRA deduction purposes. 2010 federal tax return  Enter the smaller of line 15 or line 16 17. 2010 federal tax return 10,200 18. 2010 federal tax return 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. 2010 federal tax return 0 19. 2010 federal tax return Modified AGI for determining your reduced traditional IRA deduction — add lines 1, 17, and 18. 2010 federal tax return Enter here and on line 2 of Worksheet 2, next 19. 2010 federal tax return 99,700 Appendix B. 2010 federal tax return (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 . 2010 federal tax return . 2010 federal tax return . 2010 federal tax return AND your modified AGI is over . 2010 federal tax return . 2010 federal tax return . 2010 federal tax return THEN enter on line 1 below . 2010 federal tax return . 2010 federal tax return . 2010 federal tax return                 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. 2010 federal tax return Skip this worksheet, proceed to Worksheet 3, and enter your IRA deduction on line 2 of Worksheet 3. 2010 federal tax return  **If you did not live with your spouse at any time during the year, consider your filing status as single. 2010 federal tax return  Note. 2010 federal tax return If you were married and you or your spouse worked and you both contributed to IRAs, figure the deduction for each of you separately. 2010 federal tax return               1. 2010 federal tax return Enter the applicable amount from above 1. 2010 federal tax return 115,000 2. 2010 federal tax return Enter your modified AGI from Worksheet 1, line 19 2. 2010 federal tax return 99,700   Note. 2010 federal tax return If line 2 is equal to or more than the amount on line 1, stop here; your traditional IRA contributions are not deductible. 2010 federal tax return Proceed to Worksheet 3. 2010 federal tax return     3. 2010 federal tax return Subtract line 2 from line 1 3. 2010 federal tax return 15,300 4. 2010 federal tax return Multiply line 3 by the percentage below that applies to you. 2010 federal tax return If the result is not a multiple of $10, round it to the next highest multiple of $10. 2010 federal tax return (For example, $611. 2010 federal tax return 40 is rounded to $620. 2010 federal tax return ) However, if the result is less than $200, enter $200. 2010 federal tax return       Married filing jointly or qualifying widow(er) and you are covered by an employer plan, multiply line 3 by 27. 2010 federal tax return 5%  (. 2010 federal tax return 275) (by 32. 2010 federal tax return 5% (. 2010 federal tax return 325) if you are age 50 or older). 2010 federal tax return All others, multiply line 3 by 55% (. 2010 federal tax return 55) (by 65% (. 2010 federal tax return 65) if you are age 50 or older). 2010 federal tax return 4. 2010 federal tax return 4,980 5. 2010 federal tax return 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). 2010 federal tax return 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. 2010 federal tax return 89,500 6. 2010 federal tax return 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. 2010 federal tax return 6,000 7. 2010 federal tax return Deduction. 2010 federal tax return Compare lines 4, 5, and 6. 2010 federal tax return Enter the smallest amount here (or a smaller amount if you choose). 2010 federal tax return Enter this amount on the Form 1040 or 1040A line for your IRA. 2010 federal tax return (If the amount on line 6 is more than the amount on line 7, complete line 8. 2010 federal tax return ) 7. 2010 federal tax return 4,980 8. 2010 federal tax return Nondeductible contributions. 2010 federal tax return Subtract line 7 from line 5 or 6, whichever is smaller. 2010 federal tax return Enter the result here and on line 1 of your Form 8606, Nondeductible IRAs. 2010 federal tax return 8. 2010 federal tax return 1,020 Appendix B. 2010 federal tax return (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. 2010 federal tax return Married filing jointly                   □ B. 2010 federal tax return Single, Head of Household, Qualifying Widow(er), or Married filing separately  and lived apart from your spouse during the entire year                   □ C. 2010 federal tax return Married filing separately and lived with your spouse at any time during the  year             1. 2010 federal tax return 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. 2010 federal tax return ) 1. 2010 federal tax return 89,500 2. 2010 federal tax return Deduction(s) from line 7 of Worksheet(s) 2 2. 2010 federal tax return 4,980 3. 2010 federal tax return Subtract line 2 from line 1 3. 2010 federal tax return 84,520 4. 2010 federal tax return Enter amount in box 5 of all Forms SSA-1099 and Forms RRB-1099 4. 2010 federal tax return 12,000 5. 2010 federal tax return Enter one-half of line 4 5. 2010 federal tax return 6,000 6. 2010 federal tax return Enter the amount of any foreign earned income exclusion, foreign housing exclusion, exclusion of income from U. 2010 federal tax return S. 2010 federal tax return 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. 2010 federal tax return 0 7. 2010 federal tax return Enter the amount of any tax-exempt interest reported on line 8b of Form 1040 or 1040A 7. 2010 federal tax return 0 8. 2010 federal tax return Add lines 3, 5, 6, and 7 8. 2010 federal tax return 90,520 9. 2010 federal tax return Enter the amount listed below for your filing status. 2010 federal tax return $32,000 if you checked box A above. 2010 federal tax return $25,000 if you checked box B above. 2010 federal tax return $0 if you checked box C above. 2010 federal tax return 9. 2010 federal tax return 32,000 10. 2010 federal tax return Subtract line 9 from line 8. 2010 federal tax return If zero or less, enter -0- on this line. 2010 federal tax return 10. 2010 federal tax return 58,520 11. 2010 federal tax return If line 10 is zero, stop here. 2010 federal tax return None of your social security benefits are taxable. 2010 federal tax return  If line 10 is more than zero, enter the amount listed below for your filing status. 2010 federal tax return $12,000 if you checked box A above. 2010 federal tax return $9,000 if you checked box B above. 2010 federal tax return $0 if you checked box C above. 2010 federal tax return 11. 2010 federal tax return 12,000 12. 2010 federal tax return Subtract line 11 from line 10. 2010 federal tax return If zero or less, enter -0- 12. 2010 federal tax return 46,520 13. 2010 federal tax return Enter the smaller of line 10 or line 11 13. 2010 federal tax return 12,000 14. 2010 federal tax return Enter one-half of line 13 . 2010 federal tax return 14. 2010 federal tax return 6,000 15. 2010 federal tax return Enter the smaller of line 5 or line 14 15. 2010 federal tax return 6,000 16. 2010 federal tax return Multiply line 12 by . 2010 federal tax return 85. 2010 federal tax return If line 12 is zero, enter -0- 16. 2010 federal tax return 39,542 17. 2010 federal tax return Add lines 15 and 16 17. 2010 federal tax return 45,542 18. 2010 federal tax return Multiply line 4 by . 2010 federal tax return 85 18. 2010 federal tax return 10,200 19. 2010 federal tax return Taxable social security benefits. 2010 federal tax return Enter the smaller of line 17 or line 18 19. 2010 federal tax return 10,200 Appendix C. 2010 federal tax return Life Expectancy Tables   Table I (Single Life Expectancy) (For Use by Beneficiaries)         Age Life Expectancy Age Life Expectancy 0 82. 2010 federal tax return 4 28 55. 2010 federal tax return 3 1 81. 2010 federal tax return 6 29 54. 2010 federal tax return 3 2 80. 2010 federal tax return 6 30 53. 2010 federal tax return 3 3 79. 2010 federal tax return 7 31 52. 2010 federal tax return 4 4 78. 2010 federal tax return 7 32 51. 2010 federal tax return 4 5 77. 2010 federal tax return 7 33 50. 2010 federal tax return 4 6 76. 2010 federal tax return 7 34 49. 2010 federal tax return 4 7 75. 2010 federal tax return 8 35 48. 2010 federal tax return 5 8 74. 2010 federal tax return 8 36 47. 2010 federal tax return 5 9 73. 2010 federal tax return 8 37 46. 2010 federal tax return 5 10 72. 2010 federal tax return 8 38 45. 2010 federal tax return 6 11 71. 2010 federal tax return 8 39 44. 2010 federal tax return 6 12 70. 2010 federal tax return 8 40 43. 2010 federal tax return 6 13 69. 2010 federal tax return 9 41 42. 2010 federal tax return 7 14 68. 2010 federal tax return 9 42 41. 2010 federal tax return 7 15 67. 2010 federal tax return 9 43 40. 2010 federal tax return 7 16 66. 2010 federal tax return 9 44 39. 2010 federal tax return 8 17 66. 2010 federal tax return 0 45 38. 2010 federal tax return 8 18 65. 2010 federal tax return 0 46 37. 2010 federal tax return 9 19 64. 2010 federal tax return 0 47 37. 2010 federal tax return 0 20 63. 2010 federal tax return 0 48 36. 2010 federal tax return 0 21 62. 2010 federal tax return 1 49 35. 2010 federal tax return 1 22 61. 2010 federal tax return 1 50 34. 2010 federal tax return 2 23 60. 2010 federal tax return 1 51 33. 2010 federal tax return 3 24 59. 2010 federal tax return 1 52 32. 2010 federal tax return 3 25 58. 2010 federal tax return 2 53 31. 2010 federal tax return 4 26 57. 2010 federal tax return 2 54 30. 2010 federal tax return 5 27 56. 2010 federal tax return 2 55 29. 2010 federal tax return 6 Appendix C. 2010 federal tax return (Continued)   Table I (Single Life Expectancy) (For Use by Beneficiaries)         Age Life Expectancy Age Life Expectancy 56 28. 2010 federal tax return 7 84 8. 2010 federal tax return 1 57 27. 2010 federal tax return 9 85 7. 2010 federal tax return 6 58 27. 2010 federal tax return 0 86 7. 2010 federal tax return 1 59 26. 2010 federal tax return 1 87 6. 2010 federal tax return 7 60 25. 2010 federal tax return 2 88 6. 2010 federal tax return 3 61 24. 2010 federal tax return 4 89 5. 2010 federal tax return 9 62 23. 2010 federal tax return 5 90 5. 2010 federal tax return 5 63 22. 2010 federal tax return 7 91 5. 2010 federal tax return 2 64 21. 2010 federal tax return 8 92 4. 2010 federal tax return 9 65 21. 2010 federal tax return 0 93 4. 2010 federal tax return 6 66 20. 2010 federal tax return 2 94 4. 2010 federal tax return 3 67 19. 2010 federal tax return 4 95 4. 2010 federal tax return 1 68 18. 2010 federal tax return 6 96 3. 2010 federal tax return 8 69 17. 2010 federal tax return 8 97 3. 2010 federal tax return 6 70 17. 2010 federal tax return 0 98 3. 2010 federal tax return 4 71 16. 2010 federal tax return 3 99 3. 2010 federal tax return 1 72 15. 2010 federal tax return 5 100 2. 2010 federal tax return 9 73 14. 2010 federal tax return 8 101 2. 2010 federal tax return 7 74 14. 2010 federal tax return 1 102 2. 2010 federal tax return 5 75 13. 2010 federal tax return 4 103 2. 2010 federal tax return 3 76 12. 2010 federal tax return 7 104 2. 2010 federal tax return 1 77 12. 2010 federal tax return 1 105 1. 2010 federal tax return 9 78 11. 2010 federal tax return 4 106 1. 2010 federal tax return 7 79 10. 2010 federal tax return 8 107 1. 2010 federal tax return 5 80 10. 2010 federal tax return 2 108 1. 2010 federal tax return 4 81 9. 2010 federal tax return 7 109 1. 2010 federal tax return 2 82 9. 2010 federal tax return 1 110 1. 2010 federal tax return 1 83 8. 2010 federal tax return 6 111 and over 1. 2010 federal tax return 0 Appendix C. 2010 federal tax return 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. 2010 federal tax return 1 69. 2010 federal tax return 6 69. 2010 federal tax return 1 68. 2010 federal tax return 7 68. 2010 federal tax return 3 67. 2010 federal tax return 9 67. 2010 federal tax return 5 67. 2010 federal tax return 2 66. 2010 federal tax return 9 66. 2010 federal tax return 6 21 69. 2010 federal tax return 6 69. 2010 federal tax return 1 68. 2010 federal tax return 6 68. 2010 federal tax return 2 67. 2010 federal tax return 7 67. 2010 federal tax return 3 66. 2010 federal tax return 9 66. 2010 federal tax return 6 66. 2010 federal tax return 2 65. 2010 federal tax return 9 22 69. 2010 federal tax return 1 68. 2010 federal tax return 6 68. 2010 federal tax return 1 67. 2010 federal tax return 6 67. 2010 federal tax return 2 66. 2010 federal tax return 7 66. 2010 federal tax return 3 65. 2010 federal tax return 9 65. 2010 federal tax return 6 65. 2010 federal tax return 2 23 68. 2010 federal tax return 7 68. 2010 federal tax return 2 67. 2010 federal tax return 6 67. 2010 federal tax return 1 66. 2010 federal tax return 6 66. 2010 federal tax return 2 65. 2010 federal tax return 7 65. 2010 federal tax return 3 64. 2010 federal tax return 9 64. 2010 federal tax return 6 24 68. 2010 federal tax return 3 67. 2010 federal tax return 7 67. 2010 federal tax return 2 66. 2010 federal tax return 6 66. 2010 federal tax return 1 65. 2010 federal tax return 6 65. 2010 federal tax return 2 64. 2010 federal tax return 7 64. 2010 federal tax return 3 63. 2010 federal tax return 9 25 67. 2010 federal tax return 9 67. 2010 federal tax return 3 66. 2010 federal tax return 7 66. 2010 federal tax return 2 65. 2010 federal tax return 6 65. 2010 federal tax return 1 64. 2010 federal tax return 6 64. 2010 federal tax return 2 63. 2010 federal tax return 7 63. 2010 federal tax return 3 26 67. 2010 federal tax return 5 66. 2010 federal tax return 9 66. 2010 federal tax return 3 65. 2010 federal tax return 7 65. 2010 federal tax return 2 64. 2010 federal tax return 6 64. 2010 federal tax return 1 63. 2010 federal tax return 6 63. 2010 federal tax return 2 62. 2010 federal tax return 8 27 67. 2010 federal tax return 2 66. 2010 federal tax return 6 65. 2010 federal tax return 9 65. 2010 federal tax return 3 64. 2010 federal tax return 7 64. 2010 federal tax return 2 63. 2010 federal tax return 6 63. 2010 federal tax return 1 62. 2010 federal tax return 7 62. 2010 federal tax return 2 28 66. 2010 federal tax return 9 66. 2010 federal tax return 2 65. 2010 federal tax return 6 64. 2010 federal tax return 9 64. 2010 federal tax return 3 63. 2010 federal tax return 7 63. 2010 federal tax return 2 62. 2010 federal tax return 7 62. 2010 federal tax return 1 61. 2010 federal tax return 7 29 66. 2010 federal tax return 6 65. 2010 federal tax return 9 65. 2010 federal tax return 2 64. 2010 federal tax return 6 63. 2010 federal tax return 9 63. 2010 federal tax return 3 62. 2010 federal tax return 8 62. 2010 federal tax return 2 61. 2010 federal tax return 7 61. 2010 federal tax return 2 30 66. 2010 federal tax return 3 65. 2010 federal tax return 6 64. 2010 federal tax return 9 64. 2010 federal tax return 2 63. 2010 federal tax return 6 62. 2010 federal tax return 9 62. 2010 federal tax return 3 61. 2010 federal tax return 8 61. 2010 federal tax return 2 60. 2010 federal tax return 7 31 66. 2010 federal tax return 1 65. 2010 federal tax return 3 64. 2010 federal tax return 6 63. 2010 federal tax return 9 63. 2010 federal tax return 2 62. 2010 federal tax return 6 62. 2010 federal tax return 0 61. 2010 federal tax return 4 60. 2010 federal tax return 8 60. 2010 federal tax return 2 32 65. 2010 federal tax return 8 65. 2010 federal tax return 1 64. 2010 federal tax return 3 63. 2010 federal tax return 6 62. 2010 federal tax return 9 62. 2010 federal tax return 2 61. 2010 federal tax return 6 61. 2010 federal tax return 0 60. 2010 federal tax return 4 59. 2010 federal tax return 8 33 65. 2010 federal tax return 6 64. 2010 federal tax return 8 64. 2010 federal tax return 1 63. 2010 federal tax return 3 62. 2010 federal tax return 6 61. 2010 federal tax return 9 61. 2010 federal tax return 3 60. 2010 federal tax return 6 60. 2010 federal tax return 0 59. 2010 federal tax return 4 34 65. 2010 federal tax return 4 64. 2010 federal tax return 6 63. 2010 federal tax return 8 63. 2010 federal tax return 1 62. 2010 federal tax return 3 61. 2010 federal tax return 6 60. 2010 federal tax return 9 60. 2010 federal tax return 3 59. 2010 federal tax return 6 59. 2010 federal tax return 0 35 65. 2010 federal tax return 2 64. 2010 federal tax return 4 63. 2010 federal tax return 6 62. 2010 federal tax return 8 62. 2010 federal tax return 1 61. 2010 federal tax return 4 60. 2010 federal tax return 6 59. 2010 federal tax return 9 59. 2010 federal tax return 3 58. 2010 federal tax return 6 36 65. 2010 federal tax return 0 64. 2010 federal tax return 2 63. 2010 federal tax return 4 62. 2010 federal tax return 6 61. 2010 federal tax return 9 61. 2010 federal tax return 1 60. 2010 federal tax return 4 59. 2010 federal tax return 6 59. 2010 federal tax return 0 58. 2010 federal tax return 3 37 64. 2010 federal tax return 9 64. 2010 federal tax return 0 63. 2010 federal tax return 2 62. 2010 federal tax return 4 61. 2010 federal tax return 6 60. 2010 federal tax return 9 60. 2010 federal tax return 1 59. 2010 federal tax return 4 58. 2010 federal tax return 7 58. 2010 federal tax return 0 38 64. 2010 federal tax return 7 63. 2010 federal tax return 9 63. 2010 federal tax return 0 62. 2010 federal tax return 2 61. 2010 federal tax return 4 60. 2010 federal tax return 6 59. 2010 federal tax return 9 59. 2010 federal tax return 1 58. 2010 federal tax return 4 57. 2010 federal tax return 7 39 64. 2010 federal tax return 6 63. 2010 federal tax return 7 62. 2010 federal tax return 9 62. 2010 federal tax return 1 61. 2010 federal tax return 2 60. 2010 federal tax return 4 59. 2010 federal tax return 6 58. 2010 federal tax return 9 58. 2010 federal tax return 1 57. 2010 federal tax return 4 40 64. 2010 federal tax return 4 63. 2010 federal tax return 6 62. 2010 federal tax return 7 61. 2010 federal tax return 9 61. 2010 federal tax return 1 60. 2010 federal tax return 2 59. 2010 federal tax return 4 58. 2010 federal tax return 7 57. 2010 federal tax return 9 57. 2010 federal tax return 1 41 64. 2010 federal tax return 3 63. 2010 federal tax return 5 62. 2010 federal tax return 6 61. 2010 federal tax return 7 60. 2010 federal tax return 9 60. 2010 federal tax return 1 59. 2010 federal tax return 3 58. 2010 federal tax return 5 57. 2010 federal tax return 7 56. 2010 federal tax return 9 42 64. 2010 federal tax return 2 63. 2010 federal tax return 3 62. 2010 federal tax return 5 61. 2010 federal tax return 6 60. 2010 federal tax return 8 59. 2010 federal tax return 9 59. 2010 federal tax return 1 58. 2010 federal tax return 3 57. 2010 federal tax return 5 56. 2010 federal tax return 7 43 64. 2010 federal tax return 1 63. 2010 federal tax return 2 62. 2010 federal tax return 4 61. 2010 federal tax return 5 60. 2010 federal tax return 6 59. 2010 federal tax return 8 58. 2010 federal tax return 9 58. 2010 federal tax return 1 57. 2010 federal tax return 3 56. 2010 federal tax return 5 44 64. 2010 federal tax return 0 63. 2010 federal tax return 1 62. 2010 federal tax return 2 61. 2010 federal tax return 4 60. 2010 federal tax return 5 59. 2010 federal tax return 6 58. 2010 federal tax return 8 57. 2010 federal tax return 9 57. 2010 federal tax return 1 56. 2010 federal tax return 3 45 64. 2010 federal tax return 0 63. 2010 federal tax return 0 62. 2010 federal tax return 2 61. 2010 federal tax return 3 60. 2010 federal tax return 4 59. 2010 federal tax return 5 58. 2010 federal tax return 6 57. 2010 federal tax return 8 56. 2010 federal tax return 9 56. 2010 federal tax return 1 46 63. 2010 federal tax return 9 63. 2010 federal tax return 0 62. 2010 federal tax return 1 61. 2010 federal tax return 2 60. 2010 federal tax return 3 59. 2010 federal tax return 4 58. 2010 federal tax return 5 57. 2010 federal tax return 7 56. 2010 federal tax return 8 56. 2010 federal tax return 0 47 63. 2010 federal tax return 8 62. 2010 federal tax return 9 62. 2010 federal tax return 0 61. 2010 federal tax return 1 60. 2010 federal tax return 2 59. 2010 federal tax return 3 58. 2010 federal tax return 4 57. 2010 federal tax return 5 56. 2010 federal tax return 7 55. 2010 federal tax return 8 48 63. 2010 federal tax return 7 62. 2010 federal tax return 8 61. 2010 federal tax return 9 61. 2010 federal tax return 0 60. 2010 federal tax return 1 59. 2010 federal tax return 2 58. 2010 federal tax return 3 57. 2010 federal tax return 4 56. 2010 federal tax return 5 55. 2010 federal tax return 7 49 63. 2010 federal tax return 7 62. 2010 federal tax return 8 61. 2010 federal tax return 8 60. 2010 federal tax return 9 60. 2010 federal tax return 0 59. 2010 federal tax return 1 58. 2010 federal tax return 2 57. 2010 federal tax return 3 56. 2010 federal tax return 4 55. 2010 federal tax return 6 50 63. 2010 federal tax return 6 62. 2010 federal tax return 7 61. 2010 federal tax return 8 60. 2010 federal tax return 8 59. 2010 federal tax return 9 59. 2010 federal tax return 0 58. 2010 federal tax return 1 57. 2010 federal tax return 2 56. 2010 federal tax return 3 55. 2010 federal tax return 4 51 63. 2010 federal tax return 6 62. 2010 federal tax return 6 61. 2010 federal tax return 7 60. 2010 federal tax return 8 59. 2010 federal tax return 9 58. 2010 federal tax return 9 58. 2010 federal tax return 0 57. 2010 federal tax return 1 56. 2010 federal tax return 2 55. 2010 federal tax return 3 52 63. 2010 federal tax return 5 62. 2010 federal tax return 6 61. 2010 federal tax return 7 60. 2010 federal tax return 7 59. 2010 federal tax return 8 58. 2010 federal tax return 9 58. 2010 federal tax return 0 57. 2010 federal tax return 1 56. 2010 federal tax return 1 55. 2010 federal tax return 2 53 63. 2010 federal tax return 5 62. 2010 federal tax return 5 61. 2010 federal tax return 6 60. 2010 federal tax return 7 59. 2010 federal tax return 7 58. 2010 federal tax return 8 57. 2010 federal tax return 9 57. 2010 federal tax return 0 56. 2010 federal tax return 1 55. 2010 federal tax return 2 54 63. 2010 federal tax return 5 62. 2010 federal tax return 5 61. 2010 federal tax return 6 60. 2010 federal tax return 6 59. 2010 federal tax return 7 58. 2010 federal tax return 8 57. 2010 federal tax return 8 56. 2010 federal tax return 9 56. 2010 federal tax return 0 55. 2010 federal tax return 1 55 63. 2010 federal tax return 4 62. 2010 federal tax return 5 61. 2010 federal tax return 5 60. 2010 federal tax return 6 59. 2010 federal tax return 6 58. 2010 federal tax return 7 57. 2010 federal tax return 8 56. 2010 federal tax return 8 55. 2010 federal tax return 9 55. 2010 federal tax return 0 56 63. 2010 federal tax return 4 62. 2010 federal tax return 4 61. 2010 federal tax return 5 60. 2010 federal tax return 5 59. 2010 federal tax return 6 58. 2010 federal tax return 7 57. 2010 federal tax return 7 56. 2010 federal tax return 8 55. 2010 federal tax return 9 54. 2010 federal tax return 9 57 63. 2010 federal tax return 4 62. 2010 federal tax return 4 61. 2010 federal tax return 5 60. 2010 federal tax return 5 59. 2010 federal tax return 6 58. 2010 federal tax return 6 57. 2010 federal tax return 7 56. 2010 federal tax return 7 55. 2010 federal tax return 8 54. 2010 federal tax return 9 58 63. 2010 federal tax return 3 62. 2010 federal tax return 4 61. 2010 federal tax return 4 60. 2010 federal tax return 5 59. 2010 federal tax return 5 58. 2010 federal tax return 6 57. 2010 federal tax return 6 56. 2010 federal tax return 7 55. 2010 federal tax return 8 54. 2010 federal tax return 8 59 63. 2010 federal tax return 3 62. 2010 federal tax return 3 61. 2010 federal tax return 4 60. 2010 federal tax return 4 59. 2010 federal tax return 5 58. 2010 federal tax return 5 57. 2010 federal tax return 6 56. 2010 federal tax return 7 55. 2010 federal tax return 7 54. 2010 federal tax return 8 Appendix C. 2010 federal tax return (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. 2010 federal tax return 3 62. 2010 federal tax return 3 61. 2010 federal tax return 4 60. 2010 federal tax return 4 59. 2010 federal tax return 5 58. 2010 federal tax return 5 57. 2010 federal tax return 6 56. 2010 federal tax return 6 55. 2010 federal tax return 7 54. 2010 federal tax return 7 61 63. 2010 federal tax return 3 62. 2010 federal tax return 3 61. 2010 federal tax return 3 60. 2010 federal tax return 4 59. 2010 federal tax return 4 58. 2010 federal tax return 5 57. 2010 federal tax return 5 56. 2010 federal tax return 6 55. 2010 federal tax return 6 54. 2010 federal tax return 7 62 63. 2010 federal tax return 2 62. 2010 federal tax return 3 61. 2010 federal tax return 3 60. 2010 federal tax return 4 59. 2010 federal tax return 4 58. 2010 federal tax return 4 57. 2010 federal tax return 5 56. 2010 federal tax return 5 55. 2010 federal tax return 6 54. 2010 federal tax return 7 63 63. 2010 federal tax return 2 62. 2010 federal tax return 3 61. 2010 federal tax return 3 60. 2010 federal tax return 3 59. 2010 federal tax return 4 58. 2010 federal tax return 4 57. 2010 federal tax return 5 56. 2010 federal tax return 5 55. 2010 federal tax return 6 54. 2010 federal tax return 6 64 63. 2010 federal tax return 2 62. 2010 federal tax return 2 61. 2010 federal tax return 3 60. 2010 federal tax return 3 59. 2010 federal tax return 4 58. 2010 federal tax return 4 57. 2010 federal tax return 4 56. 2010 federal tax return 5 55. 2010 federal tax return 5 54. 2010 federal tax return 6 65 63. 2010 federal tax return 2 62. 2010 federal tax return 2 61. 2010 federal tax return 3 60. 2010 federal tax return 3 59. 2010 federal tax return 3 58. 2010 federal tax return 4 57. 2010 federal tax return 4 56. 2010 federal tax return 5 55. 2010 federal tax return 5 54. 2010 federal tax return 6 66 63. 2010 federal tax return 2 62. 2010 federal tax return 2 61. 2010 federal tax return 2 60. 2010 federal tax return 3 59. 2010 federal tax return 3 58. 2010 federal tax return 4 57. 2010 federal tax return 4 56. 2010 federal tax return 4 55. 2010 federal tax return 5 54. 2010 federal tax return 5 67 63. 2010 federal tax return 2 62. 2010 federal tax return 2 61. 2010 federal tax return 2 60. 2010 federal tax return 3 59. 2010 federal tax return 3 58. 2010 federal tax return 3 57. 2010 federal tax return 4 56. 2010 federal tax return 4 55. 2010 federal tax return 5 54. 2010 federal tax return 5 68 63. 2010 federal tax return 1 62. 2010 federal tax return 2 61. 2010 federal tax return 2 60. 2010 federal tax return 2 59. 2010 federal tax return 3 58. 2010 federal tax return 3 57. 2010 federal tax return 4 56. 2010 federal tax return 4 55. 2010 federal tax return 4 54. 2010 federal tax return 5 69 63. 2010 federal tax return 1 62. 2010 federal tax return 2 61. 2010 federal tax return 2 60. 2010 federal tax return 2 59. 2010 federal tax return 3 58. 2010 federal tax return 3 57. 2010 federal tax return 3 56. 2010 federal tax return 4 55. 2010 federal tax return 4 54. 2010 federal tax return 5 70 63. 2010 federal tax return 1 62. 2010 federal tax return 2 61. 2010 federal tax return 2 60. 2010 federal tax return 2 59. 2010 federal tax return 3 58. 2010 federal tax return 3 57. 2010 federal tax return 3 56. 2010 federal tax return 4 55. 2010 federal tax return 4 54. 2010 federal tax return 4 71 63. 2010 federal tax return 1 62. 2010 federal tax return 1 61. 2010 federal tax return 2 60. 2010 federal tax return 2 59. 2010 federal tax return 2 58. 2010 federal tax return 3 57. 2010 federal tax return 3 56. 2010 federal tax return 4 55. 2010 federal tax return 4 54. 2010 federal tax return 4 72 63. 2010 federal tax return 1 62. 2010 federal tax return 1 61. 2010 federal tax return 2 60. 2010 federal tax return 2 59. 2010 federal tax return 2 58. 2010 federal tax return 3 57. 2010 federal tax return 3 56. 2010 federal tax return 3 55. 2010 federal tax return 4 54. 2010 federal tax return 4 73 63. 2010 federal tax return 1 62. 2010 federal tax return 1 61. 2010 federal tax return 2 60. 2010 federal tax return 2 59. 2010 federal tax return 2 58. 2010 federal tax return 3 57. 2010 federal tax return 3 56. 2010 federal tax return 3 55. 2010 federal tax return 4 54. 2010 federal tax return 4 74 63. 2010 federal tax return 1 62. 2010 federal tax return 1 61. 2010 federal tax return 2 60. 2010 federal tax return 2 59. 2010 federal tax return 2 58. 2010 federal tax return 2 57. 2010 federal tax return 3 56. 2010 federal tax return 3 55. 2010 federal tax return 4 54. 2010 federal tax return 4 75 63. 2010 federal tax return 1 62. 2010 federal tax return 1 61. 2010 federal tax return 1 60. 2010 federal tax return 2 59. 2010 federal tax return 2 58. 2010 federal tax return 2 57. 2010 federal tax return 3 56. 2010 federal tax return 3 55. 2010 federal tax return 3 54. 2010 federal tax return 4 76 63. 2010 federal tax return 1 62. 2010 federal tax return 1 61. 2010 federal tax return 1 60. 2010 federal tax return 2 59. 2010 federal tax return 2 58. 2010 federal tax return 2 57. 2010 federal tax return 3 56. 2010 federal tax return 3 55. 2010 federal tax return 3 54. 2010 federal tax return 4 77 63. 2010 federal tax return 1 62. 2010 federal tax return 1 61. 2010 federal tax return 1 60. 2010 federal tax return 2 59. 2010 federal tax return 2 58. 2010 federal tax return 2 57. 2010 federal tax return 3 56. 2010 federal tax return 3 55. 2010 federal tax return 3 54. 2010 federal tax return 4 78 63. 2010 federal tax return 1 62. 2010 federal tax return 1 61. 2010 federal tax return 1 60. 2010 federal tax return 2 59. 2010 federal tax return 2 58. 2010 federal tax return 2 57. 2010 federal tax return 3 56. 2010 federal tax return 3 55. 2010 federal tax return 3 54. 2010 federal tax return 4 79 63. 2010 federal tax return 1 62. 2010 federal tax return 1 61. 2010 federal tax return 1 60. 2010 federal tax return 2 59. 2010 federal tax return 2 58. 2010 federal tax return 2 57. 2010 federal tax return 2 56. 2010 federal tax return 3 55. 2010 federal tax return 3 54. 2010 federal tax return 3 80 63. 2010 federal tax return 1 62. 2010 federal tax return 1 61. 2010 federal tax return 1 60. 2010 federal tax return 1 59. 2010 federal tax return 2 58. 2010 federal tax return 2 57. 2010 federal tax return 2 56. 2010 federal tax return 3 55. 2010 federal tax return 3 54. 2010 federal tax return 3 81 63. 2010 federal tax return 1 62. 2010 federal tax return 1 61. 2010 federal tax return 1 60. 2010 federal tax return 1 59. 2010 federal tax return 2 58. 2010 federal tax return 2 57. 2010 federal tax return 2 56. 2010 federal tax return 3 55. 2010 federal tax return 3 54. 2010 federal tax return 3 82 63. 2010 federal tax return 1 62. 2010 federal tax return 1 61. 2010 federal tax return 1 60. 2010 federal tax return 1 59. 2010 federal tax return 2 58. 2010 federal tax return 2 57. 2010 federal tax return 2 56. 2010 federal tax return 3 55. 2010 federal tax return 3 54. 2010 federal tax return 3 83 63. 2010 federal tax return 1 62. 2010 federal tax return 1 61. 2010 federal tax return 1 60. 2010 federal tax return 1 59. 2010 federal tax return 2 58. 2010 federal tax return 2 57. 2010 federal tax return 2 56. 2010 federal tax return 3 55. 2010 federal tax return 3 54. 2010 federal tax return 3 84 63. 2010 federal tax return 0 62. 2010 federal tax return 1 61. 2010 federal tax return 1 60. 2010 federal tax return 1 59. 2010 federal tax return 2 58. 2010 federal tax return 2 57. 2010 federal tax return 2 56. 2010 federal tax return 3 55. 2010 federal tax return 3 54. 2010 federal tax return 3 85 63. 2010 federal tax return 0 62. 2010 federal tax return 1 61. 2010 federal tax return 1 60. 2010 federal tax return 1 59. 2010 federal tax return 2 58. 2010 federal tax return 2 57. 2010 federal tax return 2 56. 2010 federal tax return 3 55. 2010 federal tax return 3 54. 2010 federal tax return 3 86 63. 2010 federal tax return 0 62. 2010 federal tax return 1 61. 2010 federal tax return 1 60. 2010 federal tax return 1 59. 2010 federal tax return 2 58. 2010 federal tax return 2 57. 2010 federal tax return 2 56. 2010 federal tax return 2 55. 2010 federal tax return 3 54. 2010 federal tax return 3 87 63. 2010 federal tax return 0 62. 2010 federal tax return 1 61. 2010 federal tax return 1 60. 2010 federal tax return 1 59. 2010 federal tax return 2 58. 2010 federal tax return 2 57. 2010 federal tax return 2 56. 2010 federal tax return 2 55. 2010 federal tax return 3 54. 2010 federal tax return 3 88 63. 2010 federal tax return 0 62. 2010 federal tax return 1 61. 2010 federal tax return 1 60. 2010 federal tax return 1 59. 2010 federal tax return 2 58. 2010 federal tax return 2 57. 2010 federal tax return 2 56. 2010 federal tax return 2 55. 2010 federal tax return 3 54. 2010 federal tax return 3 89 63. 2010 federal tax return 0 62. 2010 federal tax return 1 61. 2010 federal tax return 1 60. 2010 federal tax return 1 59. 2010 federal tax return 1 58. 2010 federal tax return 2 57. 2010 federal tax return 2 56. 2010 federal tax return 2 55. 2010 federal tax return 3 54. 2010 federal tax return 3 90 63. 2010 federal tax return 0 62. 2010 federal tax return 1 61. 2010 federal tax return 1 60. 2010 federal tax return 1 59. 2010 federal tax return 1 58. 2010 federal tax return 2 57. 2010 federal tax return 2 56. 2010 federal tax return 2 55. 2010 federal tax return 3 54. 2010 federal tax return 3 91 63. 2010 federal tax return 0 62. 2010 federal tax return 1 61. 2010 federal tax return 1 60. 2010 federal tax return 1 59. 2010 federal tax return 1 58. 2010 federal tax return 2 57. 2010 federal tax return 2 56. 2010 federal tax return 2 55. 2010 federal tax return 3 54. 2010 federal tax return 3 92 63. 2010 federal tax return 0 62. 2010 federal tax return 1 61. 2010 federal tax return 1 60. 2010 federal tax return 1 59. 2010 federal tax return 1 58. 2010 federal tax return 2 57. 2010 federal tax return 2 56. 2010 federal tax return 2 55. 2010 federal tax return 3 54. 2010 federal tax return 3 93 63. 2010 federal tax return 0 62. 2010 federal tax return 1 61. 2010 federal tax return 1 60. 2010 federal tax return 1 59. 2010 federal tax return 1 58. 2010 federal tax return 2 57. 2010 federal tax return 2 56. 2010 federal tax return 2 55. 2010 federal tax return 3 54. 2010 federal tax return 3 94 63. 2010 federal tax return 0 62. 2010 federal tax return 1 61. 2010 federal tax return 1 60. 2010 federal tax return 1 59. 2010 federal tax return 1 58. 2010 federal tax return 2 57. 2010 federal tax return 2 56. 2010 federal tax return 2 55. 2010 federal tax return 3 54. 2010 federal tax return 3 95 63. 2010 federal tax return 0 62. 2010 federal tax return 1 61. 2010 federal tax return 1 60. 2010 federal tax return 1 59. 2010 federal tax return 1 58. 2010 federal tax return 2 57. 2010 federal tax return 2 56. 2010 federal tax return 2 55. 2010 federal tax return 3 54. 2010 federal tax return 3 96 63. 2010 federal tax return 0 62. 2010 federal tax return 1 61. 2010 federal tax return 1 60. 2010 federal tax return 1 59. 2010 federal tax return 1 58. 2010 federal tax return 2 57. 2010 federal tax return 2 56. 2010 federal tax return 2 55. 2010 federal tax return 3 54. 2010 federal tax return 3 97 63. 2010 federal tax return 0 62. 2010 federal tax return 1 61. 2010 federal tax return 1 60. 2010 federal tax return 1 59. 2010 federal tax return 1 58. 2010 federal tax return 2 57. 2010 federal tax return 2 56. 2010 federal tax return 2 55. 2010 federal tax return 3 54. 2010 federal tax return 3 98 63. 2010 federal tax return 0 62. 2010 federal tax return 1 61. 2010 federal tax return 1 60. 2010 federal tax return 1 59. 2010 federal tax return 1 58. 2010 federal tax return 2 57. 2010 federal tax return 2 56. 2010 federal tax return 2 55. 2010 federal tax return 3 54. 2010 federal tax return 3 99 63. 2010 federal tax return 0 62. 2010 federal tax return 1 61. 2010 federal tax return 1 60. 2010 federal tax return 1 59. 2010 federal tax return 1 58. 2010 federal tax return 2 57. 2010 federal tax return 2 56. 2010 federal tax return 2 55. 2010 federal tax return 3 54. 2010 federal tax return 3 Appendix C. 2010 federal tax return (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. 2010 federal tax return 0 62. 2010 federal tax return 1 61. 2010 federal tax return 1 60. 2010 federal tax return 1 59. 2010 federal tax return 1 58. 2010 federal tax return 2 57. 2010 federal tax return 2 56. 2010 federal tax return 2 55. 2010 federal tax return 3 54. 2010 federal tax return 3 101 63. 2010 federal tax return 0 62. 2010 federal tax return 1 61. 2010 federal tax return 1 60. 2010 federal tax return 1 59. 2010 federal tax return 1 58. 2010 federal tax return 2 57. 2010 federal tax return 2 56. 2010 federal tax return 2 55. 2010 federal tax return 3 54. 2010 federal tax return 3 102 63. 2010 federal tax return 0 62. 2010 federal tax return 1 61. 2010 federal tax return 1 60. 2010 federal tax return 1 59. 2010 federal tax return 1 58. 2010 federal tax return 2 57. 2010 federal tax return 2 56. 2010 federal tax return 2 55. 2010 federal tax return 3 54. 2010 federal tax return 3 103 63. 2010 federal tax return 0 62. 2010 federal tax return 1 61. 2010 federal tax return 1 60. 2010 federal tax return 1 59. 2010 federal tax return 1 58. 2010 federal tax return 2 57. 2010 federal tax return 2 56. 2010 federal tax return 2 55. 2010 federal tax return 3 54. 2010 federal tax return 3 104 63. 2010 federal tax return 0 62. 2010 federal tax return 1 61. 2010 federal tax return 1 60. 2010 federal tax return 1 59. 2010 federal tax return 1 58. 2010 federal tax return 2 57. 2010 federal tax return 2 56. 2010 federal tax return 2 55. 2010 federal tax return 3 54. 2010 federal tax return 3 105 63. 2010 federal tax return 0 62. 2010 federal tax return 1 61. 2010 federal tax return 1 60. 2010 federal tax return 1 59. 2010 federal tax return 1 58. 2010 federal tax return 2 57. 2010 federal tax return 2 56. 2010 federal tax return 2 55. 2010 federal tax return 3 54. 2010 federal tax return 3 106 63. 2010 federal tax return 0 62. 2010 federal tax return 1 61. 2010 federal tax return 1 60. 2010 federal tax return 1 59. 2010 federal tax return 1 58. 2010 federal tax return 2 57. 2010 federal tax return 2 56. 2010 federal tax return 2 55. 2010 federal tax return 3 54. 2010 federal tax return 3 107 63. 2010 federal tax return 0 62. 2010 federal tax return 1 61. 2010 federal tax return 1 60. 2010 federal tax return 1 59. 2010 federal tax return 1 58. 2010 federal tax return 2 57. 2010 federal tax return 2 56. 2010 federal tax return 2 55. 2010 federal tax return 3 54. 2010 federal tax return 3 108 63. 2010 federal tax return 0 62. 2010 federal tax return 1 61. 2010 federal tax return 1 60. 2010 federal tax return 1 59. 2010 federal tax return 1 58. 2010 federal tax return 2 57. 2010 federal tax return 2 56. 2010 federal tax return 2 55. 2010 federal tax return 3 54. 2010 federal tax return 3 109 63. 2010 federal tax return 0 62. 2010 federal tax return 1 61. 2010 federal tax return 1 60. 2010 federal tax return 1 59. 2010 federal tax return 1 58. 2010 federal tax return 2 57. 2010 federal tax return 2 56. 2010 federal tax return 2 55. 2010 federal tax return 3 54. 2010 federal tax return 3 110 63. 2010 federal tax return 0 62. 2010 federal tax return 1 61. 2010 federal tax return 1 60. 2010 federal tax return 1 59. 2010 federal tax return 1 58. 2010 federal tax return 2 57. 2010 federal tax return 2 56. 2010 federal tax return 2 55. 2010 federal tax return 3 54. 2010 federal tax return 3 111 63. 2010 federal tax return 0 62. 2010 federal tax return 1 61. 2010 federal tax return 1 60. 2010 federal tax return 1 59. 2010 federal tax return 1 58. 2010 federal tax return 2 57. 2010 federal tax return 2 56. 2010 federal tax return 2 55. 2010 federal tax return 3 54. 2010 federal tax return 3 112 63. 2010 federal tax return 0 62. 2010 federal tax return 1 61. 2010 federal tax return 1 60. 2010 federal tax return 1 59. 2010 federal tax return 1 58. 2010 federal tax return 2 57. 2010 federal tax return 2 56. 2010 federal tax return 2 55. 2010 federal tax return 3 54. 2010 federal tax return 3 113 63. 2010 federal tax return 0 62. 2010 federal tax return 1 61. 2010 federal tax return 1 60. 2010 federal tax return 1 59. 2010 federal tax return 1 58. 2010 federal tax return 2 57. 2010 federal tax return 2 56. 2010 federal tax return 2 55. 2010 federal tax return 3 54. 2010 federal tax return 3 114 63. 2010 federal tax return 0 62. 2010 federal tax return 1 61. 2010 federal tax return 1 60. 2010 federal tax return 1 59. 2010 federal tax return 1 58. 2010 federal tax return 2 57. 2010 federal tax return 2 56. 2010 federal tax return 2 55. 2010 federal tax return 3 54. 2010 federal tax return 3 115+ 63. 2010 federal tax return 0 62. 2010 federal tax return 1 61. 2010 federal tax return 1 60. 2010 federal tax return 1 59. 2010 federal tax return 1 58. 2010 federal tax return 2 57. 2010 federal tax return 2 56. 2010 federal tax return 2 55. 2010 federal tax return 3 54. 2010 federal tax return 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. 2010 federal tax return 2 59. 2010 federal tax return 7 59. 2010 federal tax return 2 58. 2010 federal tax return 8 58. 2010 federal tax return 4 58. 2010 federal tax return 0 57. 2010 federal tax return 6 57. 2010 federal tax return 3 57. 2010 federal tax return 0 56. 2010 federal tax return 7 31 59. 2010 federal tax return 7 59. 2010 federal tax return 2 58. 2010 federal tax return 7 58. 2010 federal tax return 2 57. 2010 federal tax return 8 57. 2010 federal tax return 4 57. 2010 federal tax return 0 56. 2010 federal tax return 6 56. 2010 federal tax return 3 56. 2010 federal tax return 0 32 59. 2010 federal tax return 2 58. 2010 federal tax return 7 58. 2010 federal tax return 2 57. 2010 federal tax return 7 57. 2010 federal tax return 2 56. 2010 federal tax return 8 56. 2010 federal tax return 4 56. 2010 federal tax return 0 55. 2010 federal tax return 6 55. 2010 federal tax return 3 33 58. 2010 federal tax return 8 58. 2010 federal tax return 2 57. 2010 federal tax return 7 57. 2010 federal tax return 2 56. 2010 federal tax return 7 56. 2010 federal tax return 2 55. 2010 federal tax return 8 55. 2010 federal tax return 4 55. 2010 federal tax return 0 54. 2010 federal tax return 7 34 58. 2010 federal tax return 4 57. 2010 federal tax return 8 57. 2010 federal tax return 2 56. 2010 federal tax return 7 56. 2010 federal tax return 2 55. 2010 federal tax return 7 55. 2010 federal tax return 3 54. 2010 federal tax return 8 54. 2010 federal tax return 4 54. 2010 federal tax return 0 35 58. 2010 federal tax return 0 57. 2010 federal tax return 4 56. 2010 federal tax return 8 56. 2010 federal tax return 2 55. 2010 federal tax return 7 55. 2010 federal tax return 2 54. 2010 federal tax return 7 54. 2010 federal tax return 3 53. 2010 federal tax return 8 53. 2010 federal tax return 4 36 57. 2010 federal tax return 6 57. 2010 federal tax return 0 56. 2010 federal tax return 4 55. 2010 federal tax return 8 55. 2010 federal tax return 3 54. 2010 federal tax return 7 54. 2010 federal tax return 2 53. 2010 federal tax return 7 53. 2010 federal tax return 3 52. 2010 federal tax return 8 37 57. 2010 federal tax return 3 56. 2010 federal tax return 6 56. 2010 federal tax return 0 55. 2010 federal tax return 4 54. 2010 federal tax return 8 54. 2010 federal tax return 3 53. 2010 federal tax return 7 53. 2010 federal tax return 2 52. 2010 federal tax return 7 52. 2010 federal tax return 3 38 57. 2010 federal tax return 0 56. 2010 federal tax return 3 55. 2010 federal tax return 6 55. 2010 federal tax return 0 54. 2010 federal tax return 4 53. 2010 federal tax return 8 53. 2010 federal tax return 3 52. 2010 federal tax return 7 52. 2010 federal tax return 2 51. 2010 federal tax return 7 39 56. 2010 federal tax return 7 56. 2010 federal tax return 0 55. 2010 federal tax return 3 54. 2010 federal tax return 7 54. 2010 federal tax return 0 53. 2010 federal tax return 4 52. 2010 federal tax return 8 52. 2010 federal tax return 3 51. 2010 federal tax return 7 51. 2010 federal tax return 2 40 56. 2010 federal tax return 4 55. 2010 federal tax return 7 55. 2010 federal tax return 0 54. 2010 federal tax return 3 53. 2010 federal tax return 7 53. 2010 federal tax return 0 52. 2010 federal tax return 4 51. 2010 federal tax return 8 51. 2010 federal tax return 3 50. 2010 federal tax return 8 41 56. 2010 federal tax return 1 55. 2010 federal tax return 4 54. 2010 federal tax return 7 54. 2010 federal tax return 0 53. 2010 federal tax return 3 52. 2010 federal tax return 7 52. 2010 federal tax return 0 51. 2010 federal tax return 4 50. 2010 federal tax return 9 50. 2010 federal tax return 3 42 55. 2010 federal tax return 9 55. 2010 federal tax return 2 54. 2010 federal tax return 4 53. 2010 federal tax return 7 53. 2010 federal tax return 0 52. 2010 federal tax return 3 51. 2010 federal tax return 7 51. 2010 federal tax return 1 50. 2010 federal tax return 4 49. 2010 federal tax return 9 43 55. 2010 federal tax return 7 54. 2010 federal tax return 9 54. 2010 federal tax return 2 53. 2010 federal tax return 4 52. 2010 federal tax return 7 52. 2010 federal tax return 0 51. 2010 federal tax return 3 50. 2010 federal tax return 7 50. 2010 federal tax return 1 49. 2010 federal tax return 5 44 55. 2010 federal tax return 5 54. 2010 federal tax return 7 53. 2010 federal tax return 9 53. 2010 federal tax return 2 52. 2010 federal tax return 4 51. 2010 federal tax return 7 51. 2010 federal tax return 0 50. 2010 federal tax return 4 49. 2010 federal tax return 7 49. 2010 federal tax return 1 45 55. 2010 federal tax return 3 54. 2010 federal tax return 5 53. 2010 federal tax return 7 52. 2010 federal tax return 9 52. 2010 federal tax return 2 51. 2010 federal tax return 5 50. 2010 federal tax return 7 50. 2010 federal tax return 0 49. 2010 federal tax return 4 48. 2010 federal tax return 7 46 55. 2010 federal tax return 1 54. 2010 federal tax return 3 53. 2010 federal tax return 5 52. 2010 federal tax return 7 52. 2010 federal tax return 0 51. 2010 federal tax return 2 50. 2010 federal tax return 5 49. 2010 federal tax return 8 49. 2010 federal tax return 1 48. 2010 federal tax return 4 47 55. 2010 federal tax return 0 54. 2010 federal tax return 1 53. 2010 federal tax return 3 52. 2010 federal tax return 5 51. 2010 federal tax return 7 51. 2010 federal tax return 0 50. 2010 federal tax return 2 49. 2010 federal tax return 5 48. 2010 federal tax return 8 48. 2010 federal tax return 1 48 54. 2010 federal tax return 8 54. 2010 federal tax return 0 53. 2010 federal tax return 2 52. 2010 federal tax return 3 51. 2010 federal tax return 5 50. 2010 federal tax return 8 50. 2010 federal tax return 0 49. 2010 federal tax return 2 48. 2010 federal tax return 5 47. 2010 federal tax return 8 Appendix C. 2010 federal tax return (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. 2010 federal tax return 7 53. 2010 federal tax return 8 53. 2010 federal tax return 0 52. 2010 federal tax return 2 51. 2010 federal tax return 4 50. 2010 federal tax return 6 49. 2010 federal tax return 8 49. 2010 federal tax return 0 48. 2010 federal tax return 2 47. 2010 federal tax return 5 50 54. 2010 federal tax return 6 53. 2010 federal tax return 7 52. 2010 federal tax return 9 52. 2010 federal tax return 0 51. 2010 federal tax return 2 50. 2010 federal tax return 4 49. 2010 federal tax return 6 48. 2010 federal tax return 8 48. 2010 federal tax return 0 47. 2010 federal tax return 3 51 54. 2010 federal tax return 5 53. 2010 federal tax return 6 52. 2010 federal tax return 7 51. 2010 federal tax return 9 51. 2010 federal tax return 0 50. 2010 federal tax return 2 49. 2010 federal tax return 4 48. 2010 federal tax return 6 47. 2010 federal tax return 8 47. 2010 federal tax return 0 52 54. 2010 federal tax return 4 53. 2010 federal tax return 5 52. 2010 federal tax return 6 51. 2010 federal tax return 7 50. 2010 federal tax return 9 50. 2010 federal tax return 0 49. 2010 federal tax return 2 48. 2010 federal tax return 4 47. 2010 federal tax return 6 46. 2010 federal tax return 8 53 54. 2010 federal tax return 3 53. 2010 federal tax return 4 52. 2010 federal tax return 5 51. 2010 federal tax return 6 50. 2010 federal tax return 8 49. 2010 federal tax return 9 49. 2010 federal tax return 1 48. 2010 federal tax return 2 47. 2010 federal tax return 4 46. 2010 federal tax return 6 54 54. 2010 federal tax return 2 53. 2010 federal tax return 3 52. 2010 federal tax return 4 51. 2010 federal tax return 5 50. 2010 federal tax return 6 49. 2010 federal tax return 8 48. 2010 federal tax return 9 48. 2010 federal tax return 1 47. 2010 federal tax return 2 46. 2010 federal tax return 4 55 54. 2010 federal tax return 1 53. 2010 federal tax return 2 52. 2010 federal tax return 3 51. 2010 federal tax return 4 50. 2010 federal tax return 5 49. 2010 federal tax return 7 48. 2010 federal tax return 8 47. 2010 federal tax return 9 47. 2010 federal tax return 1 46. 2010 federal tax return 3 56 54. 2010 federal tax return 0 53. 2010 federal tax return 1 52. 2010 federal tax return 2 51. 2010 federal tax return 3 50. 2010 federal tax return 4 49. 2010 federal tax return 5 48. 2010 federal tax return 7 47. 2010 federal tax return 8 47. 2010 federal tax return 0 46. 2010 federal tax return 1 57 54. 2010 federal tax return 0 53. 2010 federal tax return 0 52. 2010 federal tax return 1 51. 2010 federal tax return 2 50. 2010 federal tax return 3 49. 2010 federal tax return 4 48. 2010 federal tax return 6 47. 2010 federal tax return 7 46. 2010 federal tax return 8 46. 2010 federal tax return 0 58 53. 2010 federal tax return 9 53. 2010 federal tax return 0 52. 2010 federal tax return 1 51. 2010 federal tax return 2 50. 2010 federal tax return 3 49. 2010 federal tax return 4 48. 2010 federal tax return 5 47. 2010 federal tax return 6 46. 2010 federal tax return 7 45. 2010 federal tax return 8 59 53. 2010 federal tax return 8 52. 2010 federal tax return 9 52. 2010 federal tax return 0 51. 2010 federal tax return 1 50. 2010 federal tax return 2 49. 2010 federal tax return 3 48. 2010 federal tax return 4 47. 2010 federal tax return 5 46. 2010 federal tax return 6 45. 2010 federal tax return 7 60 53. 2010 federal tax return 8 52. 2010 federal tax return 9 51. 2010 federal tax return 9 51. 2010 federal tax return 0 50. 2010 federal tax return 1 49. 2010 federal tax return 2 48. 2010 federal tax return 3 47. 2010 federal tax return 4 46. 2010 federal tax return 5 45. 2010 federal tax return 6 61 53. 2010 federal tax return 8 52. 2010 federal tax return 8 51. 2010 federal tax return 9 51. 2010 federal tax return 0 50. 2010 federal tax return 0 49. 2010 federal tax return 1 48. 2010 federal tax return 2 47. 2010 federal tax return 3 46. 2010 federal tax return 4 45. 2010 federal tax return 5 62 53. 2010 federal tax return 7 52. 2010 federal tax return 8 51. 2010 federal tax return 8 50. 2010 federal tax return 9 50. 2010 federal tax return 0 49. 2010 federal tax return 1 48. 2010 federal tax return 1 47. 2010 federal tax return 2 46. 2010 federal tax return 3 45. 2010 federal tax return 4 63 53. 2010 federal tax return 7 52. 2010 federal tax return 7 51. 2010 federal tax return 8 50. 2010 federal tax return 9 49. 2010 federal tax return 9 49. 2010 federal tax return 0 48. 2010 federal tax return 1 47. 2010 federal tax return 2 46. 2010 federal tax return 3 45. 2010 federal tax return 3 64 53. 2010 federal tax return 6 52. 2010 federal tax return 7 51. 2010 federal tax return 8 50. 2010 federal tax return 8 49. 2010 federal tax return 9 48. 2010 federal tax return 9 48. 2010 federal tax return 0 47. 2010 federal tax return 1 46. 2010 federal tax return 2 45. 2010 federal tax return 3 65 53. 2010 federal tax return 6 52. 2010 federal tax return 7 51. 2010 federal tax return 7 50. 2010 federal tax return 8 49. 2010 federal tax return 8 48. 2010 federal tax return 9 48. 2010 federal tax return 0 47. 2010 federal tax return 0 46. 2010 federal tax return 1 45. 2010 federal tax return 2 66 53. 2010 federal tax return 6 52. 2010 federal tax return 6 51. 2010 federal tax return 7 50. 2010 federal tax return 7 49. 2010 federal tax return 8 48. 2010 federal tax return 9 47. 2010 federal tax return 9 47. 2010 federal tax return 0 46. 2010 federal tax return 1 45. 2010 federal tax return 1 67 53. 2010 federal tax return 6 52. 2010 federal tax return 6 51. 2010 federal tax return 7 50. 2010 federal tax return 7 49. 2010 federal tax return 8 48. 2010 federal tax return 8 47. 2010 federal tax return 9 46. 2010 federal tax return 9 46. 2010 federal tax return 0 45. 2010 federal tax return 1 68 53. 2010 federal tax return 5 52. 2010 federal tax return 6 51. 2010 federal tax return 6 50. 2010 federal tax return 7 49. 2010 federal tax return 7 48. 2010 federal tax return 8 47. 2010 federal tax return 8 46. 2010 federal tax return 9 46. 2010 federal tax return 0 45. 2010 federal tax return 0 69 53. 2010 federal tax return 5 52. 2010 federal tax return 6 51. 2010 federal tax return 6 50. 2010 federal tax return 6 49. 2010 federal tax return 7 48. 2010 federal tax return 7 47. 2010 federal tax return 8 46. 2010 federal tax return 9 45. 2010 federal tax return 9 45. 2010 federal tax return 0 70 53. 2010 federal tax return 5 52. 2010 federal tax return 5 51. 2010 federal tax return 6 50. 2010 federal tax return 6 49. 2010 federal tax return 7 48. 2010 federal tax return 7 47. 2010 federal tax return 8 46. 2010 federal tax return 8 45. 2010 federal tax return 9 44. 2010 federal tax return 9 71 53. 2010 federal tax return 5 52. 2010 federal tax return 5 51. 2010 federal tax return 6 50. 2010 federal tax return 6 49. 2010 federal tax return 6 48. 2010 federal tax return 7 47. 2010 federal tax return 7 46. 2010 federal tax return 8 45. 2010 federal tax return 9 44. 2010 federal tax return 9 72 53. 2010 federal tax return 5 52. 2010 federal tax return 5 51. 2010 federal tax return 5 50. 2010 federal tax return 6 49. 2010 federal tax return 6 48. 2010 federal tax return 7 47. 2010 federal tax return 7 46. 2010 federal tax return 8 45. 2010 federal tax return 8 44. 2010 federal tax return 9 73 53. 2010 federal tax return 4 52. 2010 federal tax return 5 51. 2010 federal tax return 5 50. 2010 federal tax return 6 49. 2010 federal tax return 6 48. 2010 federal tax return 6 47. 2010 federal tax return 7 46. 2010 federal tax return 7 45. 2010 federal tax return 8 44. 2010 federal tax return 8 74 53. 2010 federal tax return 4 52. 2010 federal tax return 5 51. 2010 federal tax return 5 50. 2010 federal tax return 5 49. 2010 federal tax return 6 48. 2010 federal tax return 6 47. 2010 federal tax return 7 46. 2010 federal tax return 7 45. 2010 federal tax return 8 44. 2010 federal tax return 8 75 53. 2010 federal tax return 4 52. 2010 federal tax return 5 51. 2010 federal tax return 5 50. 2010 federal tax return 5 49. 2010 federal tax return 6 48. 2010 federal tax return 6 47. 2010 federal tax return 7 46. 2010 federal tax return 7 45. 2010 federal tax return 7 44. 2010 federal tax return 8 76 53. 2010 federal tax return 4 52. 2010 federal tax return 4 51. 2010 federal tax return 5 50. 2010 federal tax return 5 49. 2010 federal tax return 6 48. 2010 federal tax return 6 47. 2010 federal tax return 6 46. 2010 federal tax return 7 45. 2010 federal tax return 7 44. 2010 federal tax return 8 77 53. 2010 federal tax return 4 52. 2010 federal tax return 4 51. 2010 federal tax return 5 50. 2010 federal tax return 5 49. 2010 federal tax return 5 48. 2010 federal tax return 6 47. 2010 federal tax return 6 46. 2010 federal tax return 7 45. 2010 federal tax return 7 44. 2010 federal tax return 8 78 53. 2010 federal tax return 4 52. 2010 federal tax return 4 51. 2010 federal tax return 5 50. 2010 federal tax return 5 49. 2010 federal tax return 5 48. 2010 federal tax return 6 47. 2010 federal tax return 6 46. 2010 federal tax return 6 45. 2010 federal tax return 7 44. 2010 federal tax return 7 79 53. 2010 federal tax return 4 52. 2010 federal tax return 4 51. 2010 federal tax return 5 50. 2010 federal tax return 5 49. 2010 federal tax return 5 48. 2010 federal tax return 6 47. 2010 federal tax return 6 46. 2010 federal tax return 6 45. 2010 federal tax return 7 44. 2010 federal tax return 7 80 53. 2010 federal tax return 4 52. 2010 federal tax return 4 51. 2010 federal tax return 4 50. 2010 federal tax return 5 49. 2010 federal tax return 5 48. 2010 federal tax return 5 47. 2010 federal tax return 6 46. 2010 federal tax return 6 45. 2010 federal tax return 7 44. 2010 federal tax return 7 81 53. 2010 federal tax return 4 52. 2010 federal tax return 4 51. 2010 federal tax return 4 50. 2010 federal tax return 5 49. 2010 federal tax return 5 48. 2010 federal tax return 5 47. 2010 federal tax return 6 46. 2010 federal tax return 6 45. 2010 federal tax return 7 44. 2010 federal tax return 7 82 53. 2010 federal tax return 4 52. 2010 federal tax return 4 51. 2010 federal tax return 4 50. 2010 federal tax return 5 49. 2010 federal tax return 5 48. 2010 federal tax return 5 47. 2010 federal tax return 6 46. 2010 federal tax return 6 45. 2010 federal tax return 6 44. 2010 federal tax return 7 83 53. 2010 federal tax return 4 52. 2010 federal tax return 4 51. 2010 federal tax return 4 50. 2010 federal tax return 5 49. 2010 federal tax return 5 48. 2010 federal tax return 5 47. 2010 federal tax return 6 46. 2010 federal tax return 6 45. 2010 federal tax return 6 44. 2010 federal tax return 7 84 53. 2010 federal tax return 4 52. 2010 federal tax return 4 51. 2010 federal tax return 4 50. 2010 federal tax return 5 49. 2010 federal tax return 5 48. 2010 federal tax return 5 47. 2010 federal tax return 6 46. 2010 federal tax return 6 45. 2010 federal tax return 6 44. 2010 federal tax return 7 85 53. 2010 federal tax return 3 52. 2010 federal tax return 4 51. 2010 federal tax return 4 50. 2010 federal tax return 4 49. 2010 federal tax return 5 48. 2010 federal tax return 5 47. 2010 federal tax return 5 46. 2010 federal tax return 6 45. 2010 federal tax return 6 44. 2010 federal tax return 7 86 53. 2010 federal tax return 3 52. 2010 federal tax return 4 51. 2010 federal tax return 4 50. 2010 federal tax return 4 49. 2010 federal tax return 5 48. 2010 federal tax return 5 47. 2010 federal tax return 5 46. 2010 federal tax return 6 45. 2010 federal tax return 6 44. 2010 federal tax return 6 87 53. 2010 federal tax return 3 52. 2010 federal tax return 4 51. 2010 federal tax return 4 50. 2010 federal tax return 4 49. 2010 federal tax return 5 48. 2010 federal tax return 5 47. 2010 federal tax return 5 46. 2010 federal tax return 6 45. 2010 federal tax return 6 44. 2010 federal tax return 6 88 53. 2010 federal tax return 3 52. 2010 federal tax return 4 51. 2010 federal tax return 4 50. 2010 federal tax return 4 49. 2010 federal tax return 5 48. 2010 federal tax return 5 47. 2010 federal tax return 5 46. 2010 federal tax return 6 45. 2010 federal tax return 6 44. 2010 federal tax return 6 Appendix C. 2010 federal tax return (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. 2010 federal tax return 3 52. 2010 federal tax return 4 51. 2010 federal tax return 4 50. 2010 federal tax return 4 49. 2010 federal tax return 5 48. 2010 federal tax return 5 47. 2010 federal tax return 5 46. 2010 federal tax return 6 45. 2010 federal tax return 6 44. 2010 federal tax return 6 90 53. 2010 federal tax return 3 52. 2010 federal tax return 4 51. 2010 federal tax return 4 50. 2010 federal tax return 4 49. 2010 federal tax return 5 48. 2010 federal tax return 5 47. 2010 federal tax return 5 46. 2010 federal tax return 6 45. 2010 federal tax return 6 44. 2010 federal tax return 6 91 53. 2010 federal tax return 3 52. 2010 federal tax return 4 51. 2010 federal tax return 4 50. 2010 federal tax return 4 49. 2010 federal tax return 5 48. 2010 federal tax return 5 47. 2010 federal tax return 5 46. 2010 federal tax return 6 45. 2010 federal tax return 6 44. 2010 federal tax return 6 92 53. 2010 federal tax return 3 52. 2010 federal tax return 4 51. 2010 federal tax return 4 50. 2010 federal tax return 4 49. 2010 federal tax return 5 48. 2010 federal tax return 5 47. 2010 federal tax return 5 46. 2010 federal tax return 6 45. 2010 federal tax return 6 44. 2010 federal tax return 6 93 53. 2010 federal tax return 3 52. 2010 federal tax return 4 51. 2010 federal tax return 4 50. 2010 federal tax return 4 49. 2010 federal tax return 5 48. 2010 federal tax return 5 47. 2010 federal tax return 5 46. 2010 federal tax return 6 45. 2010 federal tax return 6 44. 2010 federal tax return 6 94 53. 2010 federal tax return 3 52. 2010 federal tax return 4 51. 2010 federal tax return 4 50. 2010 federal tax return 4 49. 2010 federal tax return 5 48. 2010 federal tax return 5 47. 2010 federal tax return 5 46. 2010 federal tax return 6 45. 2010 federal tax return 6 44. 2010 federal tax return 6 95 53. 2010 federal tax return 3 52. 2010 federal tax return 4 51. 2010 federal tax return 4 50. 2010 federal tax return 4 49. 2010 federal tax return 5 48. 2010 federal tax return 5 47. 2010 federal tax return 5 46. 2010 federal tax return 5 45. 2010 federal tax return 6 44. 2010 federal tax return 6 96 53. 2010 federal tax return 3 52. 2010 federal tax return 4 51. 2010 federal tax return 4 50. 2010 federal tax return 4 49. 2010 federal tax return 5 48. 2010 federal tax return 5 47. 2010 federal tax return 5 46. 2010 federal tax return 5 45. 2010 federal tax return 6 44. 2010 federal tax return 6 97 53. 2010 federal tax return 3 52. 2010 federal tax return 4 51. 2010 federal tax return 4 50. 2010 federal tax return 4 49. 2010 federal tax return 5 48. 2010 federal tax return 5 47. 2010 federal tax return 5 46. 2010 federal tax return 5 45. 2010 federal tax return 6 44. 2010 federal tax return 6 98 53. 2010 federal tax return 3 52. 2010 federal tax return 4 51. 2010 federal tax return 4 50. 2010 federal tax return 4 49. 2010 federal tax return 5 48. 2010 federal tax return 5 47. 2010 federal tax return 5 46. 2010 federal tax return 5 45. 2010 federal tax return 6 44. 2010 federal tax return 6 99 53. 2010 federal tax return 3 52. 2010 federal tax return 4 51. 2010 federal tax return 4 50. 2010 federal tax return 4 49. 2010 federal tax return 5 48. 2010 federal tax return 5 47. 2010 federal tax return 5 46. 2010 federal tax return 5 45. 2010 federal tax return 6 44. 2010 federal tax return 6 100 53. 2010 federal tax return 3 52. 2010 federal tax return 4 51. 2010 federal tax return 4 50. 2010 federal tax return 4 49. 2010 federal tax return 5 48. 2010 federal tax return 5 47. 2010 federal tax return 5 46. 2010 federal tax return 5 45. 2010 federal tax return 6 44. 2010 federal tax return 6 101 53. 2010 federal tax return 3 52. 2010 federal tax return 4 51. 2010 federal tax return 4 50. 2010 federal tax return 4 49. 2010 federal tax return 5 48. 2010 federal tax return 5 47. 2010 federal tax return 5 46. 2010 federal tax return 5 45. 2010 federal tax return 6 44. 2010 federal tax return 6 102 53. 2010 federal tax return 3 52. 2010 federal tax return 4 51. 2010 federal tax return 4 50. 2010 federal tax return 4 49. 2010 federal tax return 5 48. 2010 federal tax return 5 47. 2010 federal tax return 5 46. 2010 federal tax return 5 45. 2010 federal tax return 6 44. 2010 federal tax return 6 103 53. 2010 federal tax return 3 52. 2010 federal tax return 4 51. 2010 federal tax return 4 50. 2010 federal tax return 4 49. 2010 federal tax return 5 48. 2010 federal tax return 5 47. 2010 federal tax return 5 46. 2010 federal tax return 5 45. 2010 federal tax return 6 44. 2010 federal tax return 6 104 53. 2010 federal tax return 3 52. 2010 federal tax return 4 51. 2010 federal tax return 4 50. 2010 federal tax return 4 49. 2010 federal tax return 5 48. 2010 federal tax return 5 47. 2010 federal tax return 5 46. 2010 federal tax return 5 45. 2010 federal tax return 6 44. 2010 federal tax return 6 105 53. 2010 federal tax return 3 52. 2010 federal tax return 4 51. 2010 federal tax return 4 50. 2010 federal tax return 4 49. 2010 federal tax return 4 48. 2010 federal tax return 5 47. 2010 federal tax return 5 46. 2010 federal tax return 5 45. 2010 federal tax return 6 44. 2010 federal tax return 6 106 53. 2010 federal tax return 3 52. 2010 federal tax return 4 51. 2010 federal tax return 4 50. 2010 federal tax return 4 49. 2010 federal tax return 4 48. 2010 federal tax return 5 47. 2010 federal tax return 5 46. 2010 federal tax return 5 45. 2010 federal tax return 6 44. 2010 federal tax return 6 107 53. 2010 federal tax return 3 52. 2010 federal tax return 4 51. 2010 federal tax return 4 50. 2010 federal tax return 4 49. 2010 federal tax return 4 48. 2010 federal tax return 5 47. 2010 federal tax return 5 46. 2010 federal tax return 5 45. 2010 federal tax return 6 44. 2010 federal tax return 6 108 53. 2010 federal tax return 3 52. 2010 federal tax return 4 51. 2010 federal tax return 4 50. 2010 federal tax return 4 49. 2010 federal tax return 4 48. 2010 federal tax return 5 47. 2010 federal tax return 5 46. 2010 federal tax return 5 45. 2010 federal tax return 6 44. 2010 federal tax return 6 109 53. 2010 federal tax return 3 52. 2010 federal tax return 4 51. 2010 federal tax return 4 50. 2010 federal tax return 4 49. 2010 federal tax return 4 48. 2010 federal tax return 5 47. 2010 federal tax return 5 46. 2010 federal tax return 5 45. 2010 federal tax return 6 44. 2010 federal tax return 6 110 53. 2010 federal tax return 3 52. 2010 federal tax return 4 51. 2010 federal tax return 4 50. 2010 federal tax return 4 49. 2010 federal tax return 4 48. 2010 federal tax return 5 47. 2010 federal tax return 5 46. 2010 federal tax return 5 45. 2010 federal tax return 6 44. 2010 federal tax return 6 111 53. 2010 federal tax return 3 52. 2010 federal tax return 4 51. 2010 federal tax return 4 50. 2010 federal tax return 4 49. 2010 federal tax return 4 48. 2010 federal tax return 5 47. 2010 federal tax return 5 46. 2010 federal tax return 5 45. 2010 federal tax return 6 44. 2010 federal tax return 6 112 53. 2010 federal tax return 3 52. 2010 federal tax return 4 51. 2010 federal tax return 4 50. 2010 federal tax return 4 49. 2010 federal tax return 4 48. 2010 federal tax return 5 47. 2010 federal tax return 5 46. 2010 federal tax return 5 45. 2010 federal tax return 6 44. 2010 federal tax return 6 113 53. 2010 federal tax return 3 52. 2010 federal tax return 4 51. 2010 federal tax return 4 50. 2010 federal tax return 4 49. 2010 federal tax return 4 48. 2010 federal tax return 5 47. 2010 federal tax return 5 46. 2010 federal tax return 5 45. 2010 federal tax return 6 44. 2010 federal tax return 6 114 53. 2010 federal tax return 3 52. 2010 federal tax return 4 51. 2010 federal tax return 4 50. 2010 federal tax return 4 49. 2010 federal tax return 4 48. 2010 federal tax return 5 47. 2010 federal tax return 5 46. 2010 federal tax return 5 45. 2010 federal tax return 6 44. 2010 federal tax return 6 115+ 53. 2010 federal tax return 3 52. 2010 federal tax return 4 51. 2010 federal tax return 4 50. 2010 federal tax return 4 49. 2010 federal tax return 4 48. 2010 federal tax return 5 47. 2010 federal tax return 5 46. 2010 federal tax return 5 45. 2010 federal tax return 6 44. 2010 federal tax return 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. 2010 federal tax return 2 49. 2010 federal tax return 8 49. 2010 federal tax return 3 48. 2010 federal tax return 9 48. 2010 federal tax return 5 48. 2010 federal tax return 1 47. 2010 federal tax return 7 47. 2010 federal tax return 4 47. 2010 federal tax return 1 46. 2010 federal tax return 8 41 49. 2010 federal tax return 8 49. 2010 federal tax return 3 48. 2010 federal tax return 8 48. 2010 federal tax return 3 47. 2010 federal tax return 9 47. 2010 federal tax return 5 47. 2010 federal tax return 1 46. 2010 federal tax return 7 46. 2010 federal tax return 4 46. 2010 federal tax return 1 42 49. 2010 federal tax return 3 48. 2010 federal tax return 8 48. 2010 federal tax return 3 47. 2010 federal tax return 8 47. 2010 federal tax return 3 46. 2010 federal tax return 9 46. 2010 federal tax return 5 46. 2010 federal tax return 1 45. 2010 federal tax return 8 45. 2010 federal tax return 4 43 48. 2010 federal tax return 9 48. 2010 federal tax return 3 47. 2010 federal tax return 8 47. 2010 federal tax return 3 46. 2010 federal tax return 8 46. 2010 federal tax return 3 45. 2010 federal tax return 9 45. 2010 federal tax return 5 45. 2010 federal tax return 1 44. 2010 federal tax return 8 44 48. 2010 federal tax return 5 47. 2010 federal tax return 9 47. 2010 federal tax return 3 46. 2010 federal tax return 8 46. 2010 federal tax return 3 45. 2010 federal tax return 8 45. 2010 federal tax return 4 44. 2010 federal tax return 9 44. 2010 federal tax return 5 44. 2010 federal tax return 2 45 48. 2010 federal tax return 1 47. 2010 federal tax return 5 46. 2010 federal tax return 9 46. 2010 federal tax return 3 45. 2010 federal tax return 8 45. 2010 federal tax return 3 44. 2010 federal tax return 8 44. 2010 federal tax return 4 44. 2010 federal tax return 0 43. 2010 federal tax return 6 46 47. 2010 federal tax return 7 47. 2010 federal tax return 1 46. 2010 federal tax return 5 45. 2010 federal tax return 9 45. 2010 federal tax return 4 44. 2010 federal tax return 8 44. 2010 federal tax return 3 43. 2010 federal tax return 9 43. 2010 federal tax return 4 43. 2010 federal tax return 0 47 47. 2010 federal tax return 4 46. 2010 federal tax return 7 46. 2010 federal tax return 1 45. 2010 federal tax return 5 44. 2010 federal tax return 9 44. 2010 federal tax return 4 43. 2010 federal tax return 9 43. 2010 federal tax return 4 42. 2010 federal tax return 9 42. 2010 federal tax return 4 Appendix C. 2010 federal tax return (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. 2010 federal tax return 1 46. 2010 federal tax return 4 45. 2010 federal tax return 8 45. 2010 federal tax return 1 44. 2010 federal tax return 5 44. 2010 federal tax return 0 43. 2010 federal tax return 4 42. 2010 federal tax return 9 42. 2010 federal tax return 4 41. 2010 federal tax return 9 49 46. 2010 federal tax return 8 46. 2010 federal tax return 1 45. 2010 federal tax return 4 44. 2010 federal tax return 8 44. 2010 federal tax return 2 43. 2010 federal tax return 6 43. 2010 federal tax return 0 42. 2010 federal tax return 4 41. 2010 federal tax return 9 41. 2010 federal tax return 4 50 46. 2010 federal tax return 5 45. 2010 federal tax return 8 45. 2010 federal tax return 1 44. 2010 federal tax return 4 43. 2010 federal tax return 8 43. 2010 federal tax return 2 42. 2010 federal tax return 6 42. 2010 federal tax return 0 41. 2010 federal tax return 5 40. 2010 federal tax return 9 51 46. 2010 federal tax return 3 45. 2010 federal tax return 5 44. 2010 federal tax return 8 44. 2010 federal tax return 1 43. 2010 federal tax return 5 42. 2010 federal tax return 8 42. 2010 federal tax return 2 41. 2010 federal tax return 6 41. 2010 federal tax return 0 40. 2010 federal tax return 5 52 46. 2010 federal tax return 0 45. 2010 federal tax return 3 44. 2010 federal tax return 6 43. 2010 federal tax return 8 43. 2010 federal tax return 2 42. 2010 federal tax return 5 41. 2010 federal tax return 8 41. 2010 federal tax return 2 40. 2010 federal tax return 6 40. 2010 federal tax return 1 53 45. 2010 federal tax return 8 45. 2010 federal tax return 1 44. 2010 federal tax return 3 43. 2010 federal tax return 6 42. 2010 federal tax return 9 42. 2010 federal tax return 2 41. 2010 federal tax return 5 40. 2010 federal tax return 9 40. 2010 federal tax return 3 39. 2010 federal tax return 7 54 45. 2010 federal tax return 6 44. 2010 federal tax return 8 44. 2010 federal tax return 1 43. 2010 federal tax return 3 42. 2010 federal tax return 6 41. 2010 federal tax return 9 41. 2010 federal tax return 2 40. 2010 federal tax return 5 39. 2010 federal tax return 9 39. 2010 federal tax return 3 55 45. 2010 federal tax return 5 44. 2010 federal tax return 7 43. 2010 federal tax return 9 43. 2010 federal tax return 1 42. 2010 federal tax return 4 41. 2010 federal tax return 6 40. 2010 federal tax return 9 40. 2010 federal tax return 2 39. 2010 federal tax return 6 38. 2010 federal tax return 9 56 45. 2010 federal tax return 3 44. 2010 federal tax return 5 43. 2010 federal tax return 7 42. 2010 federal tax return 9 42. 2010 federal tax return 1 41. 2010 federal tax return 4 40. 2010 federal tax return 7 40. 2010 federal tax return 0 39. 2010 federal tax return 3 38. 2010 federal tax return 6 57 45. 2010 federal tax return 1 44. 2010 federal tax return 3 43. 2010 federal tax return 5 42. 2010 federal tax return 7 41. 2010 federal tax return 9 41. 2010 federal tax return 2 40. 2010 federal tax return 4 39. 2010 federal tax return 7 39. 2010 federal tax return 0 38. 2010 federal tax return 3 58 45. 2010 federal tax return 0 44. 2010 federal tax return 2 43. 2010 federal tax return 3 42. 2010 federal tax return 5 41. 2010 federal tax return 7 40. 2010 federal tax return 9 40. 2010 federal tax return 2 39. 2010 federal tax return 4 38. 2010 federal tax return 7 38. 2010 federal tax return 0 59 44. 2010 federal tax return 9 44. 2010 federal tax return 0 43. 2010 federal tax return 2 42. 2010 federal tax return 4 41. 2010 federal tax return 5 40. 2010 federal tax return 7 40. 2010 federal tax return 0 39. 2010 federal tax return 2 38. 2010 federal tax return 5 37. 2010 federal tax return 8 60 44. 2010 federal tax return 7 43. 2010 federal tax return 9 43. 2010 federal tax return 0 42. 2010 federal tax return 2 41. 2010 federal tax return 4 40. 2010 federal tax return 6 39. 2010 federal tax return 8 39. 2010 federal tax return 0 38. 2010 federal tax return 2 37. 2010 federal tax return 5 61 44. 2010 federal tax return 6 43. 2010 federal tax return 8 42. 2010 federal tax return 9 42. 2010 federal tax return 1 41. 2010 federal tax return 2 40. 2010 federal tax return 4 39. 2010 federal tax return 6 38. 2010 federal tax return 8 38. 2010 federal tax return 0 37. 2010 federal tax return 3 62 44. 2010 federal tax return 5 43. 2010 federal tax return 7 42. 2010 federal tax return 8 41. 2010 federal tax return 9 41. 2010 federal tax return 1 40. 2010 federal tax return 3 39. 2010 federal tax return 4 38. 2010 federal tax return 6 37. 2010 federal tax return 8 37. 2010 federal tax return 1 63 44. 2010 federal tax return 5 43. 2010 federal tax return 6 42. 2010 federal tax return 7 41. 2010 federal tax return 8 41. 2010 federal tax return 0 40. 2010 federal tax return 1 39. 2010 federal tax return 3 38. 2010 federal tax return 5 37. 2010 federal tax return 7 36. 2010 federal tax return 9 64 44. 2010 federal tax return 4 43. 2010 federal tax return 5 42. 2010 federal tax return 6 41. 2010 federal tax return 7 40. 2010 federal tax return 8 40. 2010 federal tax return 0 39. 2010 federal tax return 2 38. 2010 federal tax return 3 37. 2010 federal tax return 5 36. 2010 federal tax return 7 65 44. 2010 federal tax return 3 43. 2010 federal tax return 4 42. 2010 federal tax return 5 41. 2010 federal tax return 6 40. 2010 federal tax return 7 39. 2010 federal tax return 9 39. 2010 federal tax return 0 38. 2010 federal tax return 2 37. 2010 federal tax return 4 36. 2010 federal tax return 6 66 44. 2010 federal tax return 2 43. 2010 federal tax return 3 42. 2010 federal tax return 4 41. 2010 federal tax return 5 40. 2010 federal tax return 6 39. 2010 federal tax return 8 38. 2010 federal tax return 9 38. 2010 federal tax return 1 37. 2010 federal tax return 2 36. 2010 federal tax return 4 67 44. 2010 federal tax return 2 43. 2010 federal tax return 3 42. 2010 federal tax return 3 41. 2010 federal tax return 4 40. 2010 federal tax return 6 39. 2010 federal tax return 7 38. 2010 federal tax return 8 38. 2010 federal tax return 0 37. 2010 federal tax return 1 36. 2010 federal tax return 3 68 44. 2010 federal tax return 1 43. 2010 federal tax return 2 42. 2010 federal tax return 3 41. 2010 federal tax return 4 40. 2010 federal tax return 5 39. 2010 federal tax return 6 38. 2010 federal tax return 7 37. 2010 federal tax return 9 37. 2010 federal tax return 0 36. 2010 federal tax return 2 69 44. 2010 federal tax return 1 43. 2010 federal tax return 1 42. 2010 federal tax return 2 41. 2010 federal tax return 3 40. 2010 federal tax return 4 39. 2010 federal tax return 5 38. 2010 federal tax return 6 37. 2010 federal tax return 8 36. 2010 federal tax return 9 36. 2010 federal tax return 0 70 44. 2010 federal tax return 0 43. 2010 federal tax return 1 42. 2010 federal tax return 2 41. 2010 federal tax return 3 40. 2010 federal tax return 3 39. 2010 federal tax return 4 38. 2010 federal tax return 6 37. 2010 federal tax return 7 36. 2010 federal tax return 8 35. 2010 federal tax return 9 71 44. 2010 federal tax return 0 43. 2010 federal tax return 0 42. 2010 federal tax return 1 41. 2010 federal tax return 2 40. 2010 federal tax return 3 39. 2010 federal tax return 4 38. 2010 federal tax return 5 37. 2010 federal tax return 6 36. 2010 federal tax return 7 35. 2010 federal tax return 9 72 43. 2010 federal tax return 9 43. 2010 federal tax return 0 42. 2010 federal tax return 1 41. 2010 federal tax return 1 40. 2010 federal tax return 2 39. 2010 federal tax return 3 38. 2010 federal tax return 4 37. 2010 federal tax return 5 36. 2010 federal tax return 6 35. 2010 federal tax return 8 73 43. 2010 federal tax return 9 43. 2010 federal tax return 0 42. 2010 federal tax return 0 41. 2010 federal tax return 1 40. 2010 federal tax return 2 39. 2010 federal tax return 3 38. 2010 federal tax return 4 37. 2010 federal tax return 5 36. 2010 federal tax return 6 35. 2010 federal tax return 7 74 43. 2010 federal tax return 9 42. 2010 federal tax return 9 42. 2010 federal tax return 0 41. 2010 federal tax return 1 40. 2010 federal tax return 1 39. 2010 federal tax return 2 38. 2010 federal tax return 3 37. 2010 federal tax return 4 36. 2010 federal tax return 5 35. 2010 federal tax return 6 75 43. 2010 federal tax return 8 42. 2010 federal tax return 9 42. 2010 federal tax return 0 41. 2010 federal tax return 0 40. 2010 federal tax return 1 39. 2010 federal tax return 2 38. 2010 federal tax return 3 37. 2010 federal tax return 4 36. 2010 federal tax return 5 35. 2010 federal tax return 6 76 43. 2010 federal tax return 8 42. 2010 federal tax return 9 41. 2010 federal tax return 9 41. 2010 federal tax return 0 40. 2010 federal tax return 1 39. 2010 federal tax return 1 38. 2010 federal tax return 2 37. 2010 federal tax return 3 36. 2010 federal tax return 4 35. 2010 federal tax return 5 77 43. 2010 federal tax return 8 42. 2010 federal tax return 9 41. 2010 federal tax return 9 41. 2010 federal tax return 0 40. 2010 federal tax return 0 39. 2010 federal tax return 1 38. 2010 federal tax return 2 37. 2010 federal tax return 3 36. 2010 federal tax return 4 35. 2010 federal tax return 5 78 43. 2010 federal tax return 8 42. 2010 federal tax return 8 41. 2010 federal tax return 9 40. 2010 federal tax return 9 40. 2010 federal tax return 0 39. 2010 federal tax return 1 38. 2010 federal tax return 2 37. 2010 federal tax return 2 36. 2010 federal tax return 3 35. 2010 federal tax return 4 79 43. 2010 federal tax return 8 42. 2010 federal tax return 8 41. 2010 federal tax return 9 40. 2010 federal tax return 9 40. 2010 federal tax return 0 39. 2010 federal tax return 1 38. 2010 federal tax return 1 37. 2010 federal tax return 2 36. 2010 federal tax return 3 35. 2010 federal tax return 4 80 43. 2010 federal tax return 7 42. 2010 federal tax return 8 41. 2010 federal tax return 8 40. 2010 federal tax return 9 40. 2010 federal tax return 0 39. 2010 federal tax return 0 38. 2010 federal tax return 1 37. 2010 federal tax return 2 36. 2010 federal tax return 3 35. 2010 federal tax return 4 81 43. 2010 federal tax return 7 42. 2010 federal tax return 8 41. 2010 federal tax return 8 40. 2010 federal tax return 9 39. 2010 federal tax return 9 39. 2010 federal tax return 0 38. 2010 federal tax return 1 37. 2010 federal tax return 2 36. 2010 federal tax return 2 35. 2010 federal tax return 3 82 43. 2010 federal tax return 7 42. 2010 federal tax return 8 41. 2010 federal tax return 8 40. 2010 federal tax return 9 39. 2010 federal tax return 9 39. 2010 federal tax return 0 38. 2010 federal tax return 1 37. 2010 federal tax return 1 36. 2010 federal tax return 2 35. 2010 federal tax return 3 83 43. 2010 federal tax return 7 42. 2010 federal tax return 8 41. 2010 federal tax return 8 40. 2010 federal tax return 9 39. 2010 federal tax return 9 39. 2010 federal tax return 0 38. 2010 federal tax return 0 37. 2010 federal tax return 1 36. 2010 federal tax return 2 35. 2010 federal tax return 3 84 43. 2010 federal tax return 7 42. 2010 federal tax return 7 41. 2010 federal tax return 8 40. 2010 federal tax return 8 39. 2010 federal tax return 9 39. 2010 federal tax return 0 38. 2010 federal tax return 0 37. 2010 federal tax return 1 36. 2010 federal tax return 2 35. 2010 federal tax return 3 85 43. 2010 federal tax return 7 42. 2010 federal tax return 7 41. 2010 federal tax return 8 40. 2010 federal tax return 8 39. 2010 federal tax return 9 38. 2010 federal tax return 9 38. 2010 federal tax return 0 37. 2010 federal tax return 1 36. 2010 federal tax return 2 35. 2010 federal tax return 2 86 43. 2010 federal tax return 7 42. 2010 federal tax return 7 41. 2010 federal tax return 8 40. 2010 federal tax return 8 39. 2010 federal tax return 9 38. 2010 federal tax return 9 38. 2010 federal tax return 0 37. 2010 federal tax return 1 36. 2010 federal tax return 1 35. 2010 federal tax return 2 87 43. 2010 federal tax return 7 42. 2010 federal tax return 7 41. 2010 federal tax return 8 40. 2010 federal tax return 8 39. 2010 federal tax return 9 38. 2010 federal tax return 9 38. 2010 federal tax return 0 37. 2010 federal tax return 0 36. 2010 federal tax return 1 35. 2010 federal tax return 2 Appendix C. 2010 federal tax return (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. 2010 federal tax return 7 42. 2010 federal tax return 7 41. 2010 federal tax return 8 40. 2010 federal tax return 8 39. 2010 federal tax return 9 38. 2010 federal tax return 9 38. 2010 federal tax return 0 37. 2010 federal tax return 0 36. 2010 federal tax return 1 35. 2010 federal tax return 2 89 43. 2010 federal tax return 7 42. 2010 federal tax return 7 41. 2010 federal tax return 7 40. 2010 federal tax return 8 39. 2010 federal tax return 8 38. 2010 federal tax return 9 38. 2010 federal tax return 0 37. 2010 federal tax return 0 36. 2010 federal tax return 1 35. 2010 federal tax return 2 90 43. 2010 federal tax return 7 42. 2010 federal tax return 7 41. 2010 federal tax return 7 40. 2010 federal tax return 8 39. 2010 federal tax return 8 38. 2010 federal tax return 9 38. 2010 federal tax return 0 37. 2010 federal tax return 0 36. 2010 federal tax return 1 35. 2010 federal tax return 2 91 43. 2010 federal tax return 7 42. 2010 federal tax return 7 41. 2010 federal tax return 7 40. 2010 federal tax return 8 39. 2010 federal tax return 8 38. 2010 federal tax return 9 37. 2010 federal tax return 9 37. 2010 federal tax return 0 36. 2010 federal tax return 1 35. 2010 federal tax return 2 92 43. 2010 federal tax return 7 42. 2010 federal tax return 7 41. 2010 federal tax return 7 40. 2010 federal tax return 8 39. 2010 federal tax return 8 38. 2010 federal tax return 9 37. 2010 federal tax return 9 37. 2010 federal tax return 0 36. 2010 federal tax return 1 35. 2010 federal tax return 1 93 43. 2010 federal tax return 7 42. 2010 federal tax return 7 41. 2010 federal tax return 7 40. 2010 federal tax return 8 39. 2010 federal tax return 8 38. 2010 federal tax return 9 37. 2010 federal tax return 9 37. 2010 federal tax return 0 36. 2010 federal tax return 1 35. 2010 federal tax return 1 94 43. 2010 federal tax return 7 42. 2010 federal tax return 7 41. 2010 federal tax return 7 40. 2010 federal tax return 8 39. 2010 federal tax return 8 38. 2010 federal tax return 9 37. 2010 federal tax return 9 37. 2010 federal tax return 0 36. 2010 federal tax return 1 35. 2010 federal tax return 1 95 43. 2010 federal tax return 6 42. 2010 federal tax return 7 41. 2010 federal tax return 7 40. 2010 federal tax return 8 39. 2010 federal tax return 8 38. 2010 federal tax return 9 37. 2010 federal tax return 9 37. 2010 federal tax return 0 36. 2010 federal tax return 1 35. 2010 federal tax return 1 96 43. 2010 federal tax return 6 42. 2010 federal tax return 7 41. 2010 federal tax return 7 40. 2010 federal tax return 8 39. 2010 federal tax return 8 38. 2010 federal tax return 9 37. 2010 federal tax return 9 37. 2010 federal tax return 0 36. 2010 federal tax return 1 35. 2010 federal tax return 1 97 43. 2010 federal tax return 6 42. 2010 federal tax return 7 41. 2010 federal tax return 7 40. 2010 federal tax return 8 39. 2010 federal tax return 8 38. 2010 federal tax return 9 37. 2010 federal tax return 9 37. 2010 federal tax return 0 36. 2010 federal tax return 1 35. 2010 federal tax return 1 98 43. 2010 federal tax return 6 42. 2010 federal tax return 7 41. 2010 federal tax return 7 40. 2010 federal tax return 8 39. 2010 federal tax return 8 38. 2010 federal tax return 9 37. 2010 federal tax return 9 37. 2010 federal tax return 0 36. 2010 federal tax return 0 35. 2010 federal tax return 1 99 43. 2010 federal tax return 6 42. 2010 federal tax return 7 41. 2010 federal tax return 7 40. 2010 federal tax return 8 39. 2010 federal tax return 8 38. 2010 federal tax return 9 37. 2010 federal tax return 9 37. 2010 federal tax return 0 36. 2010 federal tax return 0 35. 2010 federal tax return 1 100 43. 2010 federal tax return 6 42. 2010 federal tax return 7 41. 2010 federal tax return 7 40. 2010 federal tax return 8 39. 2010 federal tax return 8 38. 2010 federal tax return 9 37. 2010 federal tax return 9 37. 2010 federal tax return 0 36. 2010 federal tax return 0 35. 2010 federal tax return 1 101 43. 2010 federal tax return 6 42. 2010 federal tax return 7 41. 2010 federal tax return 7 40. 2010 federal tax return 8 39. 2010 federal tax return 8 38. 2010 federal tax return 9 37. 2010 federal tax return 9 37. 2010 federal tax return 0 36. 2010 federal tax return 0 35. 2010 federal tax return 1 102 43. 2010 federal tax return 6 42. 2010 federal tax return 7 41. 2010 federal tax return 7 40. 2010 federal tax return 8 39. 2010 federal tax return 8 38. 2010 federal tax return 9 37. 2010 federal tax return 9 37. 2010 federal tax return 0 36. 2010 federal tax return 0 35. 2010 federal tax return 1 103 43. 2010 federal tax return 6 42. 2010 federal tax return 7 41. 2010 federal tax return 7 40. 2010 federal tax return 8 39. 2010 federal tax return 8 38. 2010 federal tax return 9 37. 2010 federal tax return 9 37. 2010 federal tax return 0 36. 2010 federal tax return 0 35. 2010 federal tax return 1 104 43. 2010 federal tax return 6 42. 2010 federal tax return 7 41. 2010 federal tax return 7 40. 2010 federal tax return 8 39. 2010 federal tax return 8 38. 2010 federal tax return 8 37. 2010 federal tax return 9 37. 2010 federal tax return 0 36. 2010 federal tax return 0 35. 2010 federal tax return 1 105 43. 2010 federal tax return 6 42. 2010 federal tax return 7 41. 2010 federal tax return 7 40. 2010 federal tax return 8 39. 2010 federal tax return 8 38. 2010 federal tax return 8 37. 2010 federal tax return 9 37. 2010 federal tax return 0 36. 2010 federal tax return 0 35. 2010 federal tax return 1 106 43. 2010 federal tax return 6 42. 2010 federal tax return 7 41. 2010 federal tax return 7 40. 2010 federal tax return 8 39. 2010 federal tax return 8 38. 2010 federal tax return 8 37. 2010 federal tax return 9 37. 2010 federal tax return 0 36. 2010 federal tax return 0 35. 2010 federal tax return 1 107 43. 2010 federal tax return 6 42. 2010 federal tax return 7 41. 2010 federal tax return 7 40. 2010 federal tax return 8 39. 2010 federal tax return 8 38. 2010 federal tax return 8 37. 2010 federal tax return 9 37. 2010 federal tax return 0 36. 2010 federal tax return 0 35. 2010 federal tax return 1 108 43. 2010 federal tax return 6 42. 2010 federal tax return 7 41. 2010 federal tax return 7 40. 2010 federal tax return 8 39. 2010 federal tax return 8 38. 2010 federal tax return 8 37. 2010 federal tax return 9 37. 2010 federal tax return 0 36. 2010 federal tax return 0 35. 2010 federal tax return 1 109 43. 2010 federal tax return 6 42. 2010 federal tax return 7 41. 2010 federal tax return 7 40. 2010 federal tax return 7 39. 2010 federal tax return 8 38. 2010 federal tax return 8 37. 2010 federal tax return 9 37. 2010 federal tax return 0 36. 2010 federal tax return 0 35. 2010 federal tax return 1 110 43. 2010 federal tax return 6 42. 2010 federal tax return 7 41. 2010 federal tax return 7 40. 2010 federal tax return 7 39. 2010 federal tax return 8 38. 2010 federal tax return 8 37. 2010 federal tax return 9 37. 2010 federal tax return 0 36. 2010 federal tax return 0 35. 2010 federal tax return 1 111 43. 2010 federal tax return 6 42. 2010 federal tax return 7 41. 2010 federal tax return 7 40. 2010 federal tax return 7 39. 2010 federal tax return 8 38. 2010 federal tax return 8 37. 2010 federal tax return 9 37. 2010 federal tax return 0 36. 2010 federal tax return 0 35. 2010 federal tax return 1 112 43. 2010 federal tax return 6 42. 2010 federal tax return 7 41. 2010 federal tax return 7 40. 2010 federal tax return 7 39. 2010 federal tax return 8 38. 2010 federal tax return 8 37. 2010 federal tax return 9 37. 2010 federal tax return 0 36. 2010 federal tax return 0 35. 2010 federal tax return 1 113 43. 2010 federal tax return 6 42. 2010 federal tax return 7 41. 2010 federal tax return 7 40. 2010 federal tax return 7 39. 2010 federal tax return 8 38. 2010 federal tax return 8 37. 2010 federal tax return 9 37. 2010 federal tax return 0 36. 2010 federal tax return 0 35. 2010 federal tax return 1 114 43. 2010 federal tax return 6 42. 2010 federal tax return 7 41. 2010 federal tax return 7 40. 2010 federal tax return 7 39. 2010 federal tax return 8 38. 2010 federal tax return 8 37. 2010 federal tax return 9 37. 2010 federal tax return 0 36. 2010 federal tax return 0 35. 2010 federal tax return 1 115+ 43. 2010 federal tax return 6 42. 2010 federal tax return 7 41. 2010 federal tax return 7 40. 2010 federal tax return 7 39. 2010 federal tax return 8 38. 2010 federal tax return 8 37. 2010 federal tax return 9 37. 2010 federal tax return 0 36. 2010 federal tax return 0 35. 2010 federal tax return 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. 2010 federal tax return 4 40. 2010 federal tax return 0 39. 2010 federal tax return 5 39. 2010 federal tax return 1 38. 2010 federal tax return 7 38. 2010 federal tax return 3 38. 2010 federal tax return 0 37. 2010 federal tax return 6 37. 2010 federal tax return 3 37. 2010 federal tax return 1 51 40. 2010 federal tax return 0 39. 2010 federal tax return 5 39. 2010 federal tax return 0 38. 2010 federal tax return 5 38. 2010 federal tax return 1 37. 2010 federal tax return 7 37. 2010 federal tax return 4 37. 2010 federal tax return 0 36. 2010 federal tax return 7 36. 2010 federal tax return 4 52 39. 2010 federal tax return 5 39. 2010 federal tax return 0 38. 2010 federal tax return 5 38. 2010 federal tax return 0 37. 2010 federal tax return 6 37. 2010 federal tax return 2 36. 2010 federal tax return 8 36. 2010 federal tax return 4 36. 2010 federal tax return 0 35. 2010 federal tax return 7 53 39. 2010 federal tax return 1 38. 2010 federal tax return 5 38. 2010 federal tax return 0 37. 2010 federal tax return 5 37. 2010 federal tax return 1 36. 2010 federal tax return 6 36. 2010 federal tax return 2 35. 2010 federal tax return 8 35. 2010 federal tax return 4 35. 2010 federal tax return 1 54 38. 2010 federal tax return 7 38. 2010 federal tax return 1 37. 2010 federal tax return 6 37. 2010 federal tax return 1 36. 2010 federal tax return 6 36. 2010 federal tax return 1 35. 2010 federal tax return 7 35. 2010 federal tax return 2 34. 2010 federal tax return 8 34. 2010 federal tax return 5 55 38. 2010 federal tax return 3 37. 2010 federal tax return 7 37. 2010 federal tax return 2 36. 2010 federal tax return 6 36. 2010 federal tax return 1 35. 2010 federal tax return 6 35. 2010 federal tax return 1 34. 2010 federal tax return 7 34. 2010 federal tax return 3 33. 2010 federal tax return 9 56 38. 2010 federal tax return 0 37. 2010 federal tax return 4 36. 2010 federal tax return 8 36. 2010 federal tax return 2 35. 2010 federal tax return 7 35. 2010 federal tax return 1 34. 2010 federal tax return 7 34. 2010 federal tax return 2 33. 2010 federal tax return 7 33. 2010 federal tax return 3 Appendix C. 2010 federal tax return (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. 2010 federal tax return 6 37. 2010 federal tax return 0 36. 2010 federal tax return 4 35. 2010 federal tax return 8 35. 2010 federal tax return 2 34. 2010 federal tax return 7 34. 2010 federal tax return 2 33. 2010 federal tax return 7 33. 2010 federal tax return 2 32. 2010 federal tax return 8 58 37. 2010 federal tax return 3 36. 2010 federal tax return 7 36. 2010 federal tax return 0 35. 2010 federal tax return 4 34. 2010 federal tax return 8 34. 2010 federal tax return 3 33. 2010 federal tax return 7 33. 2010 federal tax return 2 32. 2010 federal tax return 8 32. 2010 federal tax return 3 59 37. 2010 federal tax return 1 36. 2010 federal tax return 4 35. 2010 federal tax return 7 35. 2010 federal tax return 1 34. 2010 federal tax return 5 33. 2010 federal tax return 9 33. 2010 federal tax return 3 32. 2010 federal tax return 8 32. 2010 federal tax return 3 31. 2010 federal tax return 8 60 36. 2010 federal tax return 8 36. 2010 federal tax return 1 35. 2010 federal tax return 4 34. 2010 federal tax return 8 34. 2010 federal tax return 1 33. 2010 federal tax return 5 32. 2010 federal tax return 9 32. 2010 federal tax return 4 31. 2010 federal tax return 9 31. 2010 federal tax return 3 61 36. 2010 federal tax return 6 35. 2010 federal tax return 8 35. 2010 federal tax return 1 34. 2010 federal tax return 5 33. 2010 federal tax return 8 33. 2010 federal tax return 2 32. 2010 federal tax return 6 32. 2010 federal tax return 0 31. 2010 federal tax return 4 30. 2010 federal tax return 9 62 36. 2010 federal tax return 3 35. 2010 federal tax return 6 34. 2010 federal tax return 9 34. 2010 federal tax return 2 33. 2010 federal tax return 5 32. 2010 federal tax return 9 32. 2010 federal tax return 2 31. 2010 federal tax return 6 31. 2010 federal tax return 1 30. 2010 federal tax return 5 63 36. 2010 federal tax return 1 35. 2010 federal tax return 4 34. 2010 federal tax return 6 33. 2010 federal tax return 9 33. 2010 federal tax return 2 32. 2010 federal tax return 6 31. 2010 federal tax return 9 31. 2010 federal tax return 3 30. 2010 federal tax return 7 30. 2010 federal tax return 1 64 35. 2010 federal tax return 9 35. 2010 federal tax return 2 34. 2010 federal tax return 4 33. 2010 federal tax return 7 33. 2010 federal tax return 0 32. 2010 federal tax return 3 31. 2010 federal tax return 6 31. 2010 federal tax return 0 30. 2010 federal tax return 4 29. 2010 federal tax return 8 65 35. 2010 federal tax return 8 35. 2010 federal tax return 0 34. 2010 federal tax return 2 33. 2010 federal tax return 5 32. 2010 federal tax return 7 32. 2010 federal tax return 0 31. 2010 federal tax return 4 30. 2010 federal tax return 7 30. 2010 federal tax return 0 29. 2010 federal tax return 4 66 35. 2010 federal tax return 6 34. 2010 federal tax return 8 34. 2010 federal tax return 0 33. 2010 federal tax return 3 32. 2010 federal tax return 5 31. 2010 federal tax return 8 31. 2010 federal tax return 1 30. 2010 federal tax return 4 29. 2010 federal tax return 8 29. 2010 federal tax return 1 67 35. 2010 federal tax return 5 34. 2010 federal tax return 7 33. 2010 federal tax return 9 33. 2010 federal tax return 1 32. 2010 federal tax return 3 31. 2010 federal tax return 6 30. 2010 federal tax return 9 30. 2010 federal tax return 2 29. 2010 federal tax return 5 28. 2010 federal tax return 8 68 35. 2010 federal tax return 3 34. 2010 federal tax return 5 33. 2010 federal tax return 7 32. 2010 federal tax return 9 32. 2010 federal tax return 1 31. 2010 federal tax return 4 30. 2010 federal tax return 7 29. 2010 federal tax return 9 29. 2010 federal tax return 2 28. 2010 federal tax return 6 69 35. 2010 federal tax return 2 34. 2010 federal tax return 4 33. 2010 federal tax return 6 32. 2010 federal tax return 8 32. 2010 federal tax return 0 31. 2010 federal tax return 2 30. 2010 federal tax return 5 29. 2010 federal tax return 7 29. 2010 federal tax return 0 28. 2010 federal tax return 3 70 35. 2010 federal tax return 1 34. 2010 federal tax return 3 33. 2010 federal tax return 4 32. 2010 federal tax return 6 31. 2010 federal tax return 8 31. 2010 federal tax return 1 30. 2010 federal tax return 3 29. 2010 federal tax return 5 28. 2010 federal tax return 8 28. 2010 federal tax return 1 71 35. 2010 federal tax return 0 34. 2010 federal tax return 2 33. 2010 federal tax return 3 32. 2010 federal tax return 5 31. 2010 federal tax return 7 30. 2010 federal tax return 9 30. 2010 federal tax return 1 29. 2010 federal tax return 4 28. 2010 federal tax return 6 27. 2010 federal tax return 9 72 34. 2010 federal tax return 9 34. 2010 federal tax return 1 33. 2010 federal tax return 2 32. 2010 federal tax return 4 31. 2010 federal tax return 6 30. 2010 federal tax return 8 30. 2010 federal tax return 0 29. 2010 federal tax return 2 28. 2010 federal tax return 4 27. 2010 federal tax return 7 73 34. 2010 federal tax return 8 34. 2010 federal tax return 0 33. 2010 federal tax return 1 32. 2010 federal tax return 3 31. 2010 federal tax return 5 30. 2010 federal tax return 6 29. 2010 federal tax return 8 29. 2010 federal tax return 1 28. 2010 federal tax return 3 27. 2010 federal tax return 5 74 34. 2010 federal tax return 8 33. 2010 federal tax return 9 33. 2010 federal tax return 0 32. 2010 federal tax return 2 31. 2010 federal tax return 4 30. 2010 federal tax return 5 29. 2010 federal tax return 7 28. 2010 federal tax return 9 28. 2010 federal tax return 1 27. 2010 federal tax return 4 75 34. 2010 federal tax return 7 33. 2010 federal tax return 8 33. 2010 federal tax return 0 32. 2010 federal tax return 1 31. 2010 federal tax return 3 30. 2010 federal tax return 4 29. 2010 federal tax return 6 28. 2010 federal tax return 8 28. 2010 federal tax return 0 27. 2010 federal tax return 2 76 34. 2010 federal tax return 6 33. 2010 federal tax return 8 32. 2010 federal tax return 9 32. 2010 federal tax return 0 31. 2010 federal tax return 2 30. 2010 federal tax return 3 29. 2010 federal tax return 5 28. 2010 federal tax return 7 27. 2010 federal tax return 9 27. 2010 federal tax return 1 77 34. 2010 federal tax return 6 33. 2010 federal tax return 7 32. 2010 federal tax return 8 32. 2010 federal tax return 0 31. 2010 federal tax return 1 30. 2010 federal tax return 3 29. 2010 federal tax return 4 28. 2010 federal tax return 6 27. 2010 federal tax return 8 27. 2010 federal tax return 0 78 34. 2010 federal tax return 5 33. 2010 federal tax return 6 32. 2010 federal tax return 8 31. 2010 federal tax return 9 31. 2010 federal tax return 0 30. 2010 federal tax return 2 29. 2010 federal tax return 3 28. 2010 federal tax return 5 27. 2010 federal tax return 7 26. 2010 federal tax return 9 79 34. 2010 federal tax return 5 33. 2010 federal tax return 6 32. 2010 federal tax return 7 31. 2010 federal tax return 8 31. 2010 federal tax return 0 30. 2010 federal tax return 1 29. 2010 federal tax return 3 28. 2010 federal tax return 4 27. 2010 federal tax return 6 26. 2010 federal tax return 8 80 34. 2010 federal tax return 5 33. 2010 federal tax return 6 32. 2010 federal tax return 7 31. 2010 federal tax return 8 30. 2010 federal tax return 9 30. 2010 federal tax return 1 29. 2010 federal tax return 2 28. 2010 federal tax return 4 27. 2010 federal tax return 5 26. 2010 federal tax return 7 81 34. 2010 federal tax return 4 33. 2010 federal tax return 5 32. 2010 federal tax return 6 31. 2010 federal tax return 8 30. 2010 federal tax return 9 30. 2010 federal tax return 0 29. 2010 federal tax return 2 28. 2010 federal tax return 3 27. 2010 federal tax return 5 26. 2010 federal tax return 6 82 34. 2010 federal tax return 4 33. 2010 federal tax return 5 32. 2010 federal tax return 6 31. 2010 federal tax return 7 30. 2010 federal tax return 8 30. 2010 federal tax return 0 29. 2010 federal tax return 1 28. 2010 federal tax return 3 27. 2010 federal tax return 4 26. 2010 federal tax return 6 83 34. 2010 federal tax return 4 33. 2010 federal tax return 5 32. 2010 federal tax return 6 31. 2010 federal tax return 7 30. 2010 federal tax return 8 29. 2010 federal tax return 9 29. 2010 federal tax return 1 28. 2010 federal tax return 2 27. 2010 federal tax return 4 26. 2010 federal tax return 5 84 34. 2010 federal tax return 3 33. 2010 federal tax return 4 32. 2010 federal tax return 5 31. 2010 federal tax return 7 30. 2010 federal tax return 8 29. 2010 federal tax return 9 29. 2010 federal tax return 0 28. 2010 federal tax return 2 27. 2010 federal tax return 3 26. 2010 federal tax return 5 85 34. 2010 federal tax return 3 33. 2010 federal tax return 4 32. 2010 federal tax return 5 31. 2010 federal tax return 6 30. 2010 federal tax return 7 29. 2010 federal tax return 9 29. 2010 federal tax return 0 28. 2010 federal tax return 1 27. 2010 federal tax return 3 26. 2010 federal tax return 4 86 34. 2010 federal tax return 3 33. 2010 federal tax return 4 32. 2010 federal tax return 5 31. 2010 federal tax return 6 30. 2010 federal tax return 7 29. 2010 federal tax return 8 29. 2010 federal tax return 0 28. 2010 federal tax return 1 27. 2010 federal tax return 2 26. 2010 federal tax return 4 87 34. 2010 federal tax return 3 33. 2010 federal tax return 4 32. 2010 federal tax return 5 31. 2010 federal tax return 6 30. 2010 federal tax return 7 29. 2010 federal tax return 8 28. 2010 federal tax return 9 28. 2010 federal tax return 1 27. 2010 federal tax return 2 26. 2010 federal tax return 4 88 34. 2010 federal tax return 3 33. 2010 federal tax return 4 32. 2010 federal tax return 5 31. 2010 federal tax return 6 30. 2010 federal tax return 7 29. 2010 federal tax return 8 28. 2010 federal tax return 9 28. 2010 federal tax return 0 27. 2010 federal tax return 2 26. 2010 federal tax return 3 89 34. 2010 federal tax return 3 33. 2010 federal tax return 3 32. 2010 federal tax return 4 31. 2010 federal tax return 5 30. 2010 federal tax return 7 29. 2010 federal tax return 8 28. 2010 federal tax return 9 28. 2010 federal tax return 0 27. 2010 federal tax return 2 26. 2010 federal tax return 3 90 34. 2010 federal tax return 2 33. 2010 federal tax return 3 32. 2010 federal tax return 4 31. 2010 federal tax return 5 30. 2010 federal tax return 6 29. 2010 federal tax return 8 28. 2010 federal tax return 9 28. 2010 federal tax return 0 27. 2010 federal tax return 1 26. 2010 federal tax return 3 91 34. 2010 federal tax return 2 33. 2010 federal tax return 3 32. 2010 federal tax return 4 31. 2010 federal tax return 5 30. 2010 federal tax return 6 29. 2010 federal tax return 7 28. 2010 federal tax return 9 28. 2010 federal tax return 0 27. 2010 federal tax return 1 26. 2010 federal tax return 3 92 34. 2010 federal tax return 2 33. 2010 federal tax return 3 32. 2010 federal tax return 4 31. 2010 federal tax return 5 30. 2010 federal tax return 6 29. 2010 federal tax return 7 28. 2010 federal tax return 8 28. 2010 federal tax return 0 27. 2010 federal tax return 1 26. 2010 federal tax return 2 93 34. 2010 federal tax return 2 33. 2010 federal tax return 3 32. 2010 federal tax return 4 31. 2010 federal tax return 5 30. 2010 federal tax return 6 29. 2010 federal tax return 7 28. 2010 federal tax return 8 28. 2010 federal tax return 0 27. 2010 federal tax return 1 26. 2010 federal tax return 2 94 34. 2010 federal tax return 2 33. 2010 federal tax return 3 32. 2010 federal tax return 4 31. 2010 federal tax return 5 30. 2010 federal tax return 6 29. 2010 federal tax return 7 28. 2010 federal tax return 8 27. 2010 federal tax return 9 27. 2010 federal tax return 1 26. 2010 federal tax return 2 95 34. 2010 federal tax return 2 33. 2010 federal tax return 3 32. 2010 federal tax return 4 31. 2010 federal tax return 5 30. 2010 federal tax return 6 29. 2010 federal tax return 7 28. 2010 federal tax return 8 27. 2010 federal tax return 9 27. 2010 federal tax return 1 26. 2010 federal tax return 2 96 34. 2010 federal tax return 2 33. 2010 federal tax return 3 32. 2010 federal tax return 4 31. 2010 federal tax return 5 30. 2010 federal tax return 6 29. 2010 federal tax return 7 28. 2010 federal tax return 8 27. 2010 federal tax return 9 27. 2010 federal tax return 0 26. 2010 federal tax return 2 Appendix C. 2010 federal tax return (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. 2010 federal tax return 2 33. 2010 federal tax return 3 32. 2010 federal tax return 4 31. 2010 federal tax return 5 30. 2010 federal tax return 6 29. 2010 federal tax return 7 28. 2010 federal tax return 8 27. 2010 federal tax return 9 27. 2010 federal tax return 0 26. 2010 federal tax return 2 98 34. 2010 federal tax return 2 33. 2010 federal tax return 3 32. 2010 federal tax return 4 31. 2010 federal tax return 5 30. 2010 federal tax return 6 29. 2010 federal tax return 7 28. 2010 federal tax return 8 27. 2010 federal tax return 9 27. 2010 federal tax return 0 26. 2010 federal tax return 2 99 34. 2010 federal tax return 2 33. 2010 federal tax return 3 32. 2010 federal tax return 4 31. 2010 federal tax return 5 30. 2010 federal tax return 6 29. 2010 federal tax return 7 28. 2010 federal tax return 8 27. 2010 federal tax return 9 27. 2010 federal tax return 0 26. 2010 federal tax return 2 100 34. 2010 federal tax return 2 33. 2010 federal tax return 3 32. 2010 federal tax return 4 31. 2010 federal tax return 5 30. 2010 federal tax return 6 29. 2010 federal tax return 7 28. 2010 federal tax return 8 27. 2010 federal tax return 9 27. 2010 federal tax return 0 26. 2010 federal tax return 1 101 34. 2010 federal tax return 2 33. 2010 federal tax return 3 32. 2010 federal tax return 4 31. 2010 federal tax return 5 30. 2010 federal tax return 6 29. 2010 federal tax return 7 28. 2010 federal tax return 8 27. 2010 federal tax return 9 27. 2010 federal tax return 0 26. 2010 federal tax return 1 102 34. 2010 federal tax return 2 33. 2010 federal tax return 3 32. 2010 federal tax return 4 31. 2010 federal tax return 4 30. 2010 federal tax return 5 29. 2010 federal tax return 7 28. 2010 federal tax return 8 27. 2010 federal tax return 9 27. 2010 federal tax return 0 26. 2010 federal tax return 1 103 34. 2010 federal tax return 2 33. 2010 federal tax return 3 32. 2010 federal tax return 4 31. 2010 federal tax return 4 30. 2010 federal tax return 5 29. 2010 federal tax return 7 28. 2010 federal tax return 8 27. 2010 federal tax return 9 27. 2010 federal tax return 0 26. 2010 federal tax return 1 104 34. 2010 federal tax return 2 33. 2010 federal tax return 3 32. 2010 federal tax return 4 31. 2010 federal tax return 4 30. 2010 federal tax return 5 29. 2010 federal tax return 6 28. 2010 federal tax return 8 27. 2010 federal tax return 9 27. 2010 federal tax return 0 26. 2010 federal tax return 1 105 34. 2010 federal tax return 2 33. 2010 federal tax return 3 32. 2010 federal tax return 3 31. 2010 federal tax return 4 30. 2010 federal tax return 5 29. 2010 federal tax return 6 28. 2010 federal tax return 8 27. 2010 federal tax return 9 27. 2010 federal tax return 0 26. 2010 federal tax return 1 106 34. 2010 federal tax return 2 33. 2010 federal tax return 3 32. 2010 federal tax return 3 31. 2010 federal tax return 4 30. 2010 federal tax return 5 29. 2010 federal tax return 6 28. 2010 federal tax return 8 27. 2010 federal tax return 9 27. 2010 federal tax return 0 26. 2010 federal tax return 1 107 34. 2010 federal tax return 2 33. 2010 federal tax return 3 32. 2010 federal tax return 3 31. 2010 federal tax return 4 30. 2010 federal tax return 5 29. 2010 federal tax return 6 28. 2010 federal tax return 8 27. 2010 federal tax return 9 27. 2010 federal tax return 0 26. 2010 federal tax return 1 108 34. 2010 federal tax return 2 33. 2010 federal tax return 3 32. 2010 federal tax return 3 31. 2010 federal tax return 4 30. 2010 federal tax return 5 29. 2010 federal tax return 6 28. 2010 federal tax return 8 27. 2010 federal tax return 9 27. 2010 federal tax return 0 26. 2010 federal tax return 1 109 34. 2010 federal tax return 2 33. 2010 federal tax return 3 32. 2010 federal tax return 3 31. 2010 federal tax return 4 30. 2010 federal tax return 5 29. 2010 federal tax return 6 28. 2010 federal tax return 7 27. 2010 federal tax return 9 27. 2010 federal tax return 0 26. 2010 federal tax return 1 110 34. 2010 federal tax return 2 33. 2010 federal tax return 3 32. 2010 federal tax return 3 31. 2010 federal tax return 4 30. 2010 federal tax return 5 29. 2010 federal tax return 6 28. 2010 federal tax return 7 27. 2010 federal tax return 9 27. 2010 federal tax return 0 26. 2010 federal tax return 1 111 34. 2010 federal tax return 2 33. 2010 federal tax return 3 32. 2010 federal tax return 3 31. 2010 federal tax return 4 30. 2010 federal tax return 5 29. 2010 federal tax return 6 28. 2010 federal tax return 7 27. 2010 federal tax return 9 27. 2010 federal tax return 0 26. 2010 federal tax return 1 112 34. 2010 federal tax return 2 33. 2010 federal tax return 3 32. 2010 federal tax return 3 31. 2010 federal tax return 4 30. 2010 federal tax return 5 29. 2010 federal tax return 6 28. 2010 federal tax return 7 27. 2010 federal tax return 9 27. 2010 federal tax return 0 26. 2010 federal tax return 1 113 34. 2010 federal tax return 2 33. 2010 federal tax return 3 32. 2010 federal tax return 3 31. 2010 federal tax return 4 30. 2010 federal tax return 5 29. 2010 federal tax return 6 28. 2010 federal tax return 7 27. 2010 federal tax return 9 27. 2010 federal tax return 0 26. 2010 federal tax return 1 114 34. 2010 federal tax return 2 33. 2010 federal tax return 3 32. 2010 federal tax return 3 31. 2010 federal tax return 4 30. 2010 federal tax return 5 29. 2010 federal tax return 6 28. 2010 federal tax return 7 27. 2010 federal tax return 9 27. 2010 federal tax return 0 26. 2010 federal tax return 1 115+ 34. 2010 federal tax return 2 33. 2010 federal tax return 3 32. 2010 federal tax return 3 31. 2010 federal tax return 4 30. 2010 federal tax return 5 29. 2010 federal tax return 6 28. 2010 federal tax return 7 27. 2010 federal tax return 9 27. 2010 federal tax return 0 26. 2010 federal tax return 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. 2010 federal tax return 9 30. 2010 federal tax return 4 30. 2010 federal tax return 0 29. 2010 federal tax return 6 29. 2010 federal tax return 2 28. 2010 federal tax return 8 28. 2010 federal tax return 5 28. 2010 federal tax return 2 27. 2010 federal tax return 9 27. 2010 federal tax return 6 61 30. 2010 federal tax return 4 29. 2010 federal tax return 9 29. 2010 federal tax return 5 29. 2010 federal tax return 0 28. 2010 federal tax return 6 28. 2010 federal tax return 3 27. 2010 federal tax return 9 27. 2010 federal tax return 6 27. 2010 federal tax return 3 27. 2010 federal tax return 0 62 30. 2010 federal tax return 0 29. 2010 federal tax return 5 29. 2010 federal tax return 0 28. 2010 federal tax return 5 28. 2010 federal tax return 1 27. 2010 federal tax return 7 27. 2010 federal tax return 3 27. 2010 federal tax return 0 26. 2010 federal tax return 7 26. 2010 federal tax return 4 63 29. 2010 federal tax return 6 29. 2010 federal tax return 0 28. 2010 federal tax return 5 28. 2010 federal tax return 1 27. 2010 federal tax return 6 27. 2010 federal tax return 2 26. 2010 federal tax return 8 26. 2010 federal tax return 4 26. 2010 federal tax return 1 25. 2010 federal tax return 7 64 29. 2010 federal tax return 2 28. 2010 federal tax return 6 28. 2010 federal tax return 1 27. 2010 federal tax return 6 27. 2010 federal tax return 1 26. 2010 federal tax return 7 26. 2010 federal tax return 3 25. 2010 federal tax return 9 25. 2010 federal tax return 5 25. 2010 federal tax return 2 65 28. 2010 federal tax return 8 28. 2010 federal tax return 3 27. 2010 federal tax return 7 27. 2010 federal tax return 2 26. 2010 federal tax return 7 26. 2010 federal tax return 2 25. 2010 federal tax return 8 25. 2010 federal tax return 4 25. 2010 federal tax return 0 24. 2010 federal tax return 6 66 28. 2010 federal tax return 5 27. 2010 federal tax return 9 27. 2010 federal tax return 3 26. 2010 federal tax return 8 26. 2010 federal tax return 3 25. 2010 federal tax return 8 25. 2010 federal tax return 3 24. 2010 federal tax return 9 24. 2010 federal tax return 5 24. 2010 federal tax return 1 67 28. 2010 federal tax return 2 27. 2010 federal tax return 6 27. 2010 federal tax return 0 26. 2010 federal tax return 4 25. 2010 federal tax return 9 25. 2010 federal tax return 4 24. 2010 federal tax return 9 24. 2010 federal tax return 4 24. 2010 federal tax return 0 23. 2010 federal tax return 6 68 27. 2010 federal tax return 9 27. 2010 federal tax return 3 26. 2010 federal tax return 7 26. 2010 federal tax return 1 25. 2010 federal tax return 5 25. 2010 federal tax return 0 24. 2010 federal tax return 5 24. 2010 federal tax return 0 23. 2010 federal tax return 5 23. 2010 federal tax return 1 69 27. 2010 federal tax return 6 27. 2010 federal tax return 0 26. 2010 federal tax return 4 25. 2010 federal tax return 7 25. 2010 federal tax return 2 24. 2010 federal tax return 6 24. 2010 federal tax return 1 23. 2010 federal tax return 6 23. 2010 federal tax return 1 22. 2010 federal tax return 6 70 27. 2010 federal tax return 4 26. 2010 federal tax return 7 26. 2010 federal tax return 1 25. 2010 federal tax return 4 24. 2010 federal tax return 8 24. 2010 federal tax return 3 23. 2010 federal tax return 7 23. 2010 federal tax return 2 22. 2010 federal tax return 7 22. 2010 federal tax return 2 71 27. 2010 federal tax return 2 26. 2010 federal tax return 5 25. 2010 federal tax return 8 25. 2010 federal tax return 2 24. 2010 federal tax return 5 23. 2010 federal tax return 9 23. 2010 federal tax return 4 22. 2010 federal tax return 8 22. 2010 federal tax return 3 21. 2010 federal tax return 8 72 27. 2010 federal tax return 0 26. 2010 federal tax return 3 25. 2010 federal tax return 6 24. 2010 federal tax return 9 24. 2010 federal tax return 3 23. 2010 federal tax return 7 23. 2010 federal tax return 1 22. 2010 federal tax return 5 22. 2010 federal tax return 0 21. 2010 federal tax return 4 73 26. 2010 federal tax return 8 26. 2010 federal tax return 1 25. 2010 federal tax return 4 24. 2010 federal tax return 7 24. 2010 federal tax return 0 23. 2010 federal tax return 4 22. 2010 federal tax return 8 22. 2010 federal tax return 2 21. 2010 federal tax return 6 21. 2010 federal tax return 1 74 26. 2010 federal tax return 6 25. 2010 federal tax return 9 25. 2010 federal tax return 2 24. 2010 federal tax return 5 23. 2010 federal tax return 8 23. 2010 federal tax return 1 22. 2010 federal tax return 5 21. 2010 federal tax return 9 21. 2010 federal tax return 3 20. 2010 federal tax return 8 75 26. 2010 federal tax return 5 25. 2010 federal tax return 7 25. 2010 federal tax return 0 24. 2010 federal tax return 3 23. 2010 federal tax return 6 22. 2010 federal tax return 9 22. 2010 federal tax return 3 21. 2010 federal tax return 6 21. 2010 federal tax return 0 20. 2010 federal tax return 5 Appendix C. 2010 federal tax return (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. 2010 federal tax return 3 25. 2010 federal tax return 6 24. 2010 federal tax return 8 24. 2010 federal tax return 1 23. 2010 federal tax return 4 22. 2010 federal tax return 7 22. 2010 federal tax return 0 21. 2010 federal tax return 4 20. 2010 federal tax return 8 20. 2010 federal tax return 2 77 26. 2010 federal tax return 2 25. 2010 federal tax return 4 24. 2010 federal tax return 7 23. 2010 federal tax return 9 23. 2010 federal tax return 2 22. 2010 federal tax return 5 21. 2010 federal tax return 8 21. 2010 federal tax return 2 20. 2010 federal tax return 6 19. 2010 federal tax return 9 78 26. 2010 federal tax return 1 25. 2010 federal tax return 3 24. 2010 federal tax return 6 23. 2010 federal tax return 8 23. 2010 federal tax return 1 22. 2010 federal tax return 4 21. 2010 federal tax return 7 21. 2010 federal tax return 0 20. 2010 federal tax return 3 19. 2010 federal tax return 7 79 26. 2010 federal tax return 0 25. 2010 federal tax return 2 24. 2010 federal tax return 4 23. 2010 federal tax return 7 22. 2010 federal tax return 9 22. 2010 federal tax return 2 21. 2010 federal tax return 5 20. 2010 federal tax return 8 20. 2010 federal tax return 1 19. 2010 federal tax return 5 80 25. 2010 federal tax return 9 25. 2010 federal tax return 1 24. 2010 federal tax return 3 23. 2010 federal tax return 6 22. 2010 federal tax return 8 22. 2010 federal tax return 1 21. 2010 federal tax return 3 20. 2010 federal tax return 6 20. 2010 federal tax return 0 19. 2010 federal tax return 3 81 25. 2010 federal tax return 8 25. 2010 federal tax return 0 24. 2010 federal tax return 2 23. 2010 federal tax return 4 22. 2010 federal tax return 7 21. 2010 federal tax return 9 21. 2010 federal tax return 2 20. 2010 federal tax return 5 19. 2010 federal tax return 8 19. 2010 federal tax return 1 82 25. 2010 federal tax return 8 24. 2010 federal tax return 9 24. 2010 federal tax return 1 23. 2010 federal tax return 4 22. 2010 federal tax return 6 21. 2010 federal tax return 8 21. 2010 federal tax return 1 20. 2010 federal tax return 4 19. 2010 federal tax return 7 19. 2010 federal tax return 0 83 25. 2010 federal tax return 7 24. 2010 federal tax return 9 24. 2010 federal tax return 1 23. 2010 federal tax return 3 22. 2010 federal tax return 5 21. 2010 federal tax return 7 21. 2010 federal tax return 0 20. 2010 federal tax return 2 19. 2010 federal tax return 5 18. 2010 federal tax return 8 84 25. 2010 federal tax return 6 24. 2010 federal tax return 8 24. 2010 federal tax return 0 23. 2010 federal tax return 2 22. 2010 federal tax return 4 21. 2010 federal tax return 6 20. 2010 federal tax return 9 20. 2010 federal tax return 1 19. 2010 federal tax return 4 18. 2010 federal tax return 7 85 25. 2010 federal tax return 6 24. 2010 federal tax return 8 23. 2010 federal tax return 9 23. 2010 federal tax return 1 22. 2010 federal tax return 3 21. 2010 federal tax return 6 20. 2010 federal tax return 8 20. 2010 federal tax return 1 19. 2010 federal tax return 3 18. 2010 federal tax return 6 86 25. 2010 federal tax return 5 24. 2010 federal tax return 7 23. 2010 federal tax return 9 23. 2010 federal tax return 1 22. 2010 federal tax return 3 21. 2010 federal tax return 5 20. 2010 federal tax return 7 20. 2010 federal tax return 0 19. 2010 federal tax return 2 18. 2010 federal tax return 5 87 25. 2010 federal tax return 5 24. 2010 federal tax return 7 23. 2010 federal tax return 8 23. 2010 federal tax return 0 22. 2010 federal tax return 2 21. 2010 federal tax return 4 20. 2010 federal tax return 7 19. 2010 federal tax return 9 19. 2010 federal tax return 2 18. 2010 federal tax return 4 88 25. 2010 federal tax return 5 24. 2010 federal tax return 6 23. 2010 federal tax return 8 23. 2010 federal tax return 0 22. 2010 federal tax return 2 21. 2010 federal tax return 4 20. 2010 federal tax return 6 19. 2010 federal tax return 8 19. 2010 federal tax return 1 18. 2010 federal tax return 3 89 25. 2010 federal tax return 4 24. 2010 federal tax return 6 23. 2010 federal tax return 8 22. 2010 federal tax return 9 22. 2010 federal tax return 1 21. 2010 federal tax return 3 20. 2010 federal tax return 5 19. 2010 federal tax return 8 19. 2010 federal tax return 0 18. 2010 federal tax return 3 90 25. 2010 federal tax return 4 24. 2010 federal tax return 6 23. 2010 federal tax return 7 22. 2010 federal tax return 9 22. 2010 federal tax return 1 21. 2010 federal tax return 3 20. 2010 federal tax return 5 19. 2010 federal tax return 7 19. 2010 federal tax return 0 18. 2010 federal tax return 2 91 25. 2010 federal tax return 4 24. 2010 federal tax return 5 23. 2010 federal tax return 7 22. 2010 federal tax return 9 22. 2010 federal tax return 1 21. 2010 federal tax return 3 20. 2010 federal tax return 5 19. 2010 federal tax return 7 18. 2010 federal tax return 9 18. 2010 federal tax return 2 92 25. 2010 federal tax return 4 24. 2010 federal tax return 5 23. 2010 federal tax return 7 22. 2010 federal tax return 9 22. 2010 federal tax return 0 21. 2010 federal tax return 2 20. 2010 federal tax return 4 19. 2010 federal tax return 6 18. 2010 federal tax return 9 18. 2010 federal tax return 1 93 25. 2010 federal tax return 4 24. 2010 federal tax return 5 23. 2010 federal tax return 7 22. 2010 federal tax return 8 22. 2010 federal tax return 0 21. 2010 federal tax return 2 20. 2010 federal tax return 4 19. 2010 federal tax return 6 18. 2010 federal tax return 8 18. 2010 federal tax return 1 94 25. 2010 federal tax return 3 24. 2010 federal tax return 5 23. 2010 federal tax return 6 22. 2010 federal tax return 8 22. 2010 federal tax return 0 21. 2010 federal tax return 2 20. 2010 federal tax return 4 19. 2010 federal tax return 6 18. 2010 federal tax return 8 18. 2010 federal tax return 0 95 25. 2010 federal tax return 3 24. 2010 federal tax return 5 23. 2010 federal tax return 6 22. 2010 federal tax return 8 22. 2010 federal tax return 0 21. 2010 federal tax return 1 20. 2010 federal tax return 3 19. 2010 federal tax return 6 18. 2010 federal tax return 8 18. 2010 federal tax return 0 96 25. 2010 federal tax return 3 24. 2010 federal tax return 5 23. 2010 federal tax return 6 22. 2010 federal tax return 8 21. 2010 federal tax return 9 21. 2010 federal tax return 1 20. 2010 federal tax return 3 19. 2010 federal tax return 5 18. 2010 federal tax return 8 18. 2010 federal tax return 0 97 25. 2010 federal tax return 3 24. 2010 federal tax return 5 23. 2010 federal tax return 6 22. 2010 federal tax return 8 21. 2010 federal tax return 9 21. 2010 federal tax return 1 20. 2010 federal tax return 3 19. 2010 federal tax return 5 18. 2010 federal tax return 7 18. 2010 federal tax return 0 98 25. 2010 federal tax return 3 24. 2010 federal tax return 4 23. 2010 federal tax return 6 22. 2010 federal tax return 8 21. 2010 federal tax return 9 21. 2010 federal tax return 1 20. 2010 federal tax return 3 19. 2010 federal tax return 5 18. 2010 federal tax return 7 17. 2010 federal tax return 9 99 25. 2010 federal tax return 3 24. 2010 federal tax return 4 23. 2010 federal tax return 6 22. 2010 federal tax return 7 21. 2010 federal tax return 9 21. 2010 federal tax return 1 20. 2010 federal tax return 3 19. 2010 federal tax return 5 18. 2010 federal tax return 7 17. 2010 federal tax return 9 100 25. 2010 federal tax return 3 24. 2010 federal tax return 4 23. 2010 federal tax return 6 22. 2010 federal tax return 7 21. 2010 federal tax return 9 21. 2010 federal tax return 1 20. 2010 federal tax return 3 19. 2010 federal tax return 5 18. 2010 federal tax return 7 17. 2010 federal tax return 9 101 25. 2010 federal tax return 3 24. 2010 federal tax return 4 23. 2010 federal tax return 6 22. 2010 federal tax return 7 21. 2010 federal tax return 9 21. 2010 federal tax return 1 20. 2010 federal tax return 2 19. 2010 federal tax return 4 18. 2010 federal tax return 7 17. 2010 federal tax return 9 102 25. 2010 federal tax return 3 24. 2010 federal tax return 4 23. 2010 federal tax return 6 22. 2010 federal tax return 7 21. 2010 federal tax return 9 21. 2010 federal tax return 1 20. 2010 federal tax return 2 19. 2010 federal tax return 4 18. 2010 federal tax return 6 17. 2010 federal tax return 9 103 25. 2010 federal tax return 3 24. 2010 federal tax return 4 23. 2010 federal tax return 6 22. 2010 federal tax return 7 21. 2010 federal tax return 9 21. 2010 federal tax return 0 20. 2010 federal tax return 2 19. 2010 federal tax return 4 18. 2010 federal tax return 6 17. 2010 federal tax return 9 104 25. 2010 federal tax return 3 24. 2010 federal tax return 4 23. 2010 federal tax return 5 22. 2010 federal tax return 7 21. 2010 federal tax return 9 21. 2010 federal tax return 0 20. 2010 federal tax return 2 19. 2010 federal tax return 4 18. 2010 federal tax return 6 17. 2010 federal tax return 8 105 25. 2010 federal tax return 3 24. 2010 federal tax return 4 23. 2010 federal tax return 5 22. 2010 federal tax return 7 21. 2010 federal tax return 9 21. 2010 federal tax return 0 20. 2010 federal tax return 2 19. 2010 federal tax return 4 18. 2010 federal tax return 6 17. 2010 federal tax return 8 106 25. 2010 federal tax return 3 24. 2010 federal tax return 4 23. 2010 federal tax return 5 22. 2010 federal tax return 7 21. 2010 federal tax return 9 21. 2010 federal tax return 0 20. 2010 federal tax return 2 19. 2010 federal tax return 4 18. 2010 federal tax return 6 17. 2010 federal tax return 8 107 25. 2010 federal tax return 2 24. 2010 federal tax return 4 23. 2010 federal tax return 5 22. 2010 federal tax return 7 21. 2010 federal tax return 8 21. 2010 federal tax return 0 20. 2010 federal tax return 2 19. 2010 federal tax return 4 18. 2010 federal tax return 6 17. 2010 federal tax return 8 108 25. 2010 federal tax return 2 24. 2010 federal tax return 4 23. 2010 federal tax return 5 22. 2010 federal tax return 7 21. 2010 federal tax return 8 21. 2010 federal tax return 0 20. 2010 federal tax return 2 19. 2010 federal tax return 4 18. 2010 federal tax return 6 17. 2010 federal tax return 8 109 25. 2010 federal tax return 2 24. 2010 federal tax return 4 23. 2010 federal tax return 5 22. 2010 federal tax return 7 21. 2010 federal tax return 8 21. 2010 federal tax return 0 20. 2010 federal tax return 2 19. 2010 federal tax return 4 18. 2010 federal tax return 6 17. 2010 federal tax return 8 110 25. 2010 federal tax return 2 24. 2010 federal tax return 4 23. 2010 federal tax return 5 22. 2010 federal tax return 7 21. 2010 federal tax return 8 21. 2010 federal tax return 0 20. 2010 federal tax return 2 19. 2010 federal tax return 4 18. 2010 federal tax return 6 17. 2010 federal tax return 8 111 25. 2010 federal tax return 2 24. 2010 federal tax return 4 23. 2010 federal tax return 5 22. 2010 federal tax return 7 21. 2010 federal tax return 8 21. 2010 federal tax return 0 20. 2010 federal tax return 2 19. 2010 federal tax return 4 18. 2010 federal tax return 6 17. 2010 federal tax return 8 112 25. 2010 federal tax return 2 24. 2010 federal tax return 4 23. 2010 federal tax return 5 22. 2010 federal tax return 7 21. 2010 federal tax return 8 21. 2010 federal tax return 0 20. 2010 federal tax return 2 19. 2010 federal tax return 4 18. 2010 federal tax return 6 17. 2010 federal tax return 8 113 25. 2010 federal tax return 2 24. 2010 federal tax return 4 23. 2010 federal tax return 5 22. 2010 federal tax return 7 21. 2010 federal tax return 8 21. 2010 federal tax return 0 20. 2010 federal tax return 2 19. 2010 federal tax return 4 18. 2010 federal tax return 6 17. 2010 federal tax return 8 114 25. 2010 federal tax return 2 24. 2010 federal tax return 4 23. 2010 federal tax return 5 22. 2010 federal tax return 7 21. 2010 federal tax return 8 21. 2010 federal tax return 0 20. 2010 federal tax return 2 19. 2010 federal tax return 4 18. 2010 federal tax return 6 17. 2010 federal tax return 8 115+ 25. 2010 federal tax return 2 24. 2010 federal tax return 4 23. 2010 federal tax return 5 22. 2010 federal tax return 7 21. 2010 federal tax return 8 21. 2010 federal tax return 0 20. 2010 federal tax return 2 19. 2010 federal tax return 4 18. 2010 federal tax return 6 17. 2010 federal tax return 8 Appendix C. 2010 federal tax return (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. 2010 federal tax return 8 21. 2010 federal tax return 3 20. 2010 federal tax return 9 20. 2010 federal tax return 6 20. 2010 federal tax return 2 19. 2010 federal tax return 9 19. 2010 federal tax return 6 19. 2010 federal tax return 4 19. 2010 federal tax return 1 18. 2010 federal tax return 9 71 21. 2010 federal tax return 3 20. 2010 federal tax return 9 20. 2010 federal tax return 5 20. 2010 federal tax return 1 19. 2010 federal tax return 7 19. 2010 federal tax return 4 19. 2010 federal tax return 1 18. 2010 federal tax return 8 18. 2010 federal tax return 5 18. 2010 federal tax return 3 72 20. 2010 federal tax return 9 20. 2010 federal tax return 5 20. 2010 federal tax return 0 19. 2010 federal tax return 6 19. 2010 federal tax return 3 18. 2010 federal tax return 9 18. 2010 federal tax return 6 18. 2010 federal tax return 3 18. 2010 federal tax return 0 17. 2010 federal tax return 7 73 20. 2010 federal tax return 6 20. 2010 federal tax return 1 19. 2010 federal tax return 6 19. 2010 federal tax return 2 18. 2010 federal tax return 8 18. 2010 federal tax return 4 18. 2010 federal tax return 1 17. 2010 federal tax return 8 17. 2010 federal tax return 5 17. 2010 federal tax return 2 74 20. 2010 federal tax return 2 19. 2010 federal tax return 7 19. 2010 federal tax return 3 18. 2010 federal tax return 8 18. 2010 federal tax return 4 18. 2010 federal tax return 0 17. 2010 federal tax return 6 17. 2010 federal tax return 3 17. 2010 federal tax return 0 16. 2010 federal tax return 7 75 19. 2010 federal tax return 9 19. 2010 federal tax return 4 18. 2010 federal tax return 9 18. 2010 federal tax return 4 18. 2010 federal tax return 0 17. 2010 federal tax return 6 17. 2010 federal tax return 2 16. 2010 federal tax return 8 16. 2010 federal tax return 5 16. 2010 federal tax return 2 76 19. 2010 federal tax return 6 19. 2010 federal tax return 1 18. 2010 federal tax return 6 18. 2010 federal tax return 1 17. 2010 federal tax return 6 17. 2010 federal tax return 2 16. 2010 federal tax return 8 16. 2010 federal tax return 4 16. 2010 federal tax return 0 15. 2010 federal tax return 7 77 19. 2010 federal tax return 4 18. 2010 federal tax return 8 18. 2010 federal tax return 3 17. 2010 federal tax return 8 17. 2010 federal tax return 3 16. 2010 federal tax return 8 16. 2010 federal tax return 4 16. 2010 federal tax return 0 15. 2010 federal tax return 6 15. 2010 federal tax return 3 78 19. 2010 federal tax return 1 18. 2010 federal tax return 5 18. 2010 federal tax return 0 17. 2010 federal tax return 5 17. 2010 federal tax return 0 16. 2010 federal tax return 5 16. 2010 federal tax return 0 15. 2010 federal tax return 6 15. 2010 federal tax return 2 14. 2010 federal tax return 9 79 18. 2010 federal tax return 9 18. 2010 federal tax return 3 17. 2010 federal tax return 7 17. 2010 federal tax return 2 16. 2010 federal tax return 7 16. 2010 federal tax return 2 15. 2010 federal tax return 7 15. 2010 federal tax return 3 14. 2010 federal tax return 9 14. 2010 federal tax return 5 80 18. 2010 federal tax return 7 18. 2010 federal tax return 1 17. 2010 federal tax return 5 16. 2010 federal tax return 9 16. 2010 federal tax return 4 15. 2010 federal tax return 9 15. 2010 federal tax return 4 15. 2010 federal tax return 0 14. 2010 federal tax return 5 14. 2010 federal tax return 1 81 18. 2010 federal tax return 5 17. 2010 federal tax return 9 17. 2010 federal tax return 3 16. 2010 federal tax return 7 16. 2010 federal tax return 2 15. 2010 federal tax return 6 15. 2010 federal tax return 1 14. 2010 federal tax return 7 14. 2010 federal tax return 2 13. 2010 federal tax return 8 82 18. 2010 federal tax return 3 17. 2010 federal tax return 7 17. 2010 federal tax return 1 16. 2010 federal tax return 5 15. 2010 federal tax return 9 15. 2010 federal tax return 4 14. 2010 federal tax return 9 14. 2010 federal tax return 4 13. 2010 federal tax return 9 13. 2010 federal tax return 5 83 18. 2010 federal tax return 2 17. 2010 federal tax return 5 16. 2010 federal tax return 9 16. 2010 federal tax return 3 15. 2010 federal tax return 7 15. 2010 federal tax return 2 14. 2010 federal tax return 7 14. 2010 federal tax return 2 13. 2010 federal tax return 7 13. 2010 federal tax return 2 84 18. 2010 federal tax return 0 17. 2010 federal tax return 4 16. 2010 federal tax return 7 16. 2010 federal tax return 1 15. 2010 federal tax return 5 15. 2010 federal tax return 0 14. 2010 federal tax return 4 13. 2010 federal tax return 9 13. 2010 federal tax return 4 13. 2010 federal tax return 0 85 17. 2010 federal tax return 9 17. 2010 federal tax return 3 16. 2010 federal tax return 6 16. 2010 federal tax return 0 15. 2010 federal tax return 4 14. 2010 federal tax return 8 14. 2010 federal tax return 3 13. 2010 federal tax return 7 13. 2010 federal tax return 2 12. 2010 federal tax return 8 86 17. 2010 federal tax return 8 17. 2010 federal tax return 1 16. 2010 federal tax return 5 15. 2010 federal tax return 8 15. 2010 federal tax return 2 14. 2010 federal tax return 6 14. 2010 federal tax return 1 13. 2010 federal tax return 5 13. 2010 federal tax return 0 12. 2010 federal tax return 5 87 17. 2010 federal tax return 7 17. 2010 federal tax return 0 16. 2010 federal tax return 4 15. 2010 federal tax return 7 15. 2010 federal tax return 1 14. 2010 federal tax return 5 13. 2010 federal tax return 9 13. 2010 federal tax return 4 12. 2010 federal tax return 9 12. 2010 federal tax return 4 88 17. 2010 federal tax return 6 16. 2010 federal tax return 9 16. 2010 federal tax return 3 15. 2010 federal tax return 6 15. 2010 federal tax return 0 14. 2010 federal tax return 4 13. 2010 federal tax return 8 13. 2010 federal tax return 2 12. 2010 federal tax return 7 12. 2010 federal tax return 2 89 17. 2010 federal tax return 6 16. 2010 federal tax return 9 16. 2010 federal tax return 2 15. 2010 federal tax return 5 14. 2010 federal tax return 9 14. 2010 federal tax return 3 13. 2010 federal tax return 7 13. 2010 federal tax return 1 12. 2010 federal tax return 6 12. 2010 federal tax return 0 90 17. 2010 federal tax return 5 16. 2010 federal tax return 8 16. 2010 federal tax return 1 15. 2010 federal tax return 4 14. 2010 federal tax return 8 14. 2010 federal tax return 2 13. 2010 federal tax return 6 13. 2010 federal tax return 0 12. 2010 federal tax return 4 11. 2010 federal tax return 9 91 17. 2010 federal tax return 4 16. 2010 federal tax return 7 16. 2010 federal tax return 0 15. 2010 federal tax return 4 14. 2010 federal tax return 7 14. 2010 federal tax return 1 13. 2010 federal tax return 5 12. 2010 federal tax return 9 12. 2010 federal tax return 3 11. 2010 federal tax return 8 92 17. 2010 federal tax return 4 16. 2010 federal tax return 7 16. 2010 federal tax return 0 15. 2010 federal tax return 3 14. 2010 federal tax return 6 14. 2010 federal tax return 0 13. 2010 federal tax return 4 12. 2010 federal tax return 8 12. 2010 federal tax return 2 11. 2010 federal tax return 7 93 17. 2010 federal tax return 3 16. 2010 federal tax return 6 15. 2010 federal tax return 9 15. 2010 federal tax return 2 14. 2010 federal tax return 6 13. 2010 federal tax return 9 13. 2010 federal tax return 3 12. 2010 federal tax return 7 12. 2010 federal tax return 1 11. 2010 federal tax return 6 94 17. 2010 federal tax return 3 16. 2010 federal tax return 6 15. 2010 federal tax return 9 15. 2010 federal tax return 2 14. 2010 federal tax return 5 13. 2010 federal tax return 9 13. 2010 federal tax return 2 12. 2010 federal tax return 6 12. 2010 federal tax return 0 11. 2010 federal tax return 5 95 17. 2010 federal tax return 3 16. 2010 federal tax return 5 15. 2010 federal tax return 8 15. 2010 federal tax return 1 14. 2010 federal tax return 5 13. 2010 federal tax return 8 13. 2010 federal tax return 2 12. 2010 federal tax return 6 12. 2010 federal tax return 0 11. 2010 federal tax return 4 96 17. 2010 federal tax return 2 16. 2010 federal tax return 5 15. 2010 federal tax return 8 15. 2010 federal tax return 1 14. 2010 federal tax return 4 13. 2010 federal tax return 8 13. 2010 federal tax return 1 12. 2010 federal tax return 5 11. 2010 federal tax return 9 11. 2010 federal tax return 3 97 17. 2010 federal tax return 2 16. 2010 federal tax return 5 15. 2010 federal tax return 8 15. 2010 federal tax return 1 14. 2010 federal tax return 4 13. 2010 federal tax return 7 13. 2010 federal tax return 1 12. 2010 federal tax return 5 11. 2010 federal tax return 9 11. 2010 federal tax return 3 98 17. 2010 federal tax return 2 16. 2010 federal tax return 4 15. 2010 federal tax return 7 15. 2010 federal tax return 0 14. 2010 federal tax return 3 13. 2010 federal tax return 7 13. 2010 federal tax return 0 12. 2010 federal tax return 4 11. 2010 federal tax return 8 11. 2010 federal tax return 2 99 17. 2010 federal tax return 2 16. 2010 federal tax return 4 15. 2010 federal tax return 7 15. 2010 federal tax return 0 14. 2010 federal tax return 3 13. 2010 federal tax return 6 13. 2010 federal tax return 0 12. 2010 federal tax return 4 11. 2010 federal tax return 8 11. 2010 federal tax return 2 100 17. 2010 federal tax return 1 16. 2010 federal tax return 4 15. 2010 federal tax return 7 15. 2010 federal tax return 0 14. 2010 federal tax return 3 13. 2010 federal tax return 6 12. 2010 federal tax return 9 12. 2010 federal tax return 3 11. 2010 federal tax return 7 11. 2010 federal tax return 1 101 17. 2010 federal tax return 1 16. 2010 federal tax return 4 15. 2010 federal tax return 6 14. 2010 federal tax return 9 14. 2010 federal tax return 2 13. 2010 federal tax return 6 12. 2010 federal tax return 9 12. 2010 federal tax return 3 11. 2010 federal tax return 7 11. 2010 federal tax return 1 102 17. 2010 federal tax return 1 16. 2010 federal tax return 4 15. 2010 federal tax return 6 14. 2010 federal tax return 9 14. 2010 federal tax return 2 13. 2010 federal tax return 5 12. 2010 federal tax return 9 12. 2010 federal tax return 2 11. 2010 federal tax return 6 11. 2010 federal tax return 0 103 17. 2010 federal tax return 1 16. 2010 federal tax return 3 15. 2010 federal tax return 6 14. 2010 federal tax return 9 14. 2010 federal tax return 2 13. 2010 federal tax return 5 12. 2010 federal tax return 9 12. 2010 federal tax return 2 11. 2010 federal tax return 6 11. 2010 federal tax return 0 104 17. 2010 federal tax return 1 16. 2010 federal tax return 3 15. 2010 federal tax return 6 14. 2010 federal tax return 9 14. 2010 federal tax return 2 13. 2010 federal tax return 5 12. 2010 federal tax return 8 12. 2010 federal tax return 2 11. 2010 federal tax return 6 11. 2010 federal tax return 0 105 17. 2010 federal tax return 1 16. 2010 federal tax return 3 15. 2010 federal tax return 6 14. 2010 federal tax return 9 14. 2010 federal tax return 2 13. 2010 federal tax return 5 12. 2010 federal tax return 8 12. 2010 federal tax return 2 11. 2010 federal tax return 5 10. 2010 federal tax return 9 106 17. 2010 federal tax return 1 16. 2010 federal tax return 3 15. 2010 federal tax return 6 14. 2010 federal tax return 8 14. 2010 federal tax return 1 13. 2010 federal tax return 5 12. 2010 federal tax return 8 12. 2010 federal tax return 2 11. 2010 federal tax return 5 10. 2010 federal tax return 9 107 17. 2010 federal tax return 0 16. 2010 federal tax return 3 15. 2010 federal tax return 6 14. 2010 federal tax return 8 14. 2010 federal tax return 1 13. 2010 federal tax return 4 12. 2010 federal tax return 8 12. 2010 federal tax return 1 11. 2010 federal tax return 5 10. 2010 federal tax return 9 108 17. 2010 federal tax return 0 16. 2010 federal tax return 3 15. 2010 federal tax return 5 14. 2010 federal tax return 8 14. 2010 federal tax return 1 13. 2010 federal tax return 4 12. 2010 federal tax return 8 12. 2010 federal tax return 1 11. 2010 federal tax return 5 10. 2010 federal tax return 9 109 17. 2010 federal tax return 0 16. 2010 federal tax return 3 15. 2010 federal tax return 5 14. 2010 federal tax return 8 14. 2010 federal tax return 1 13. 2010 federal tax return 4 12. 2010 federal tax return 8 12. 2010 federal tax return 1 11. 2010 federal tax return 5 10. 2010 federal tax return 9 Appendix C. 2010 federal tax return (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. 2010 federal tax return 0 16. 2010 federal tax return 3 15. 2010 federal tax return 5 14. 2010 federal tax return 8 14. 2010 federal tax return 1 13. 2010 federal tax return 4 12. 2010 federal tax return 7 12. 2010 federal tax return 1 11. 2010 federal tax return 5 10. 2010 federal tax return 9 111 17. 2010 federal tax return 0 16. 2010 federal tax return 3 15. 2010 federal tax return 5 14. 2010 federal tax return 8 14. 2010 federal tax return 1 13. 2010 federal tax return 4 12. 2010 federal tax return 7 12. 2010 federal tax return 1 11. 2010 federal tax return 5 10. 2010 federal tax return 8 112 17. 2010 federal tax return 0 16. 2010 federal tax return 3 15. 2010 federal tax return 5 14. 2010 federal tax return 8 14. 2010 federal tax return 1 13. 2010 federal tax return 4 12. 2010 federal tax return 7 12. 2010 federal tax return 1 11. 2010 federal tax return 5 10. 2010 federal tax return 8 113 17. 2010 federal tax return 0 16. 2010 federal tax return 3 15. 2010 federal tax return 5 14. 2010 federal tax return 8 14. 2010 federal tax return 1 13. 2010 federal tax return 4 12. 2010 federal tax return 7 12. 2010 federal tax return 1 11. 2010 federal tax return 4 10. 2010 federal tax return 8 114 17. 2010 federal tax return 0 16. 2010 federal tax return 3 15. 2010 federal tax return 5 14. 2010 federal tax return 8 14. 2010 federal tax return 1 13. 2010 federal tax return 4 12. 2010 federal tax return 7 12. 2010 federal tax return 1 11. 2010 federal tax return 4 10. 2010 federal tax return 8 115+ 17. 2010 federal tax return 0 16. 2010 federal tax return 3 15. 2010 federal tax return 5 14. 2010 federal tax return 8 14. 2010 federal tax return 1 13. 2010 federal tax return 4 12. 2010 federal tax return 7 12. 2010 federal tax return 1 11. 2010 federal tax return 4 10. 2010 federal tax return 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. 2010 federal tax return 8 13. 2010 federal tax return 4 13. 2010 federal tax return 1 12. 2010 federal tax return 8 12. 2010 federal tax return 6 12. 2010 federal tax return 3 12. 2010 federal tax return 1 11. 2010 federal tax return 9 11. 2010 federal tax return 7 11. 2010 federal tax return 5 81 13. 2010 federal tax return 4 13. 2010 federal tax return 1 12. 2010 federal tax return 7 12. 2010 federal tax return 4 12. 2010 federal tax return 2 11. 2010 federal tax return 9 11. 2010 federal tax return 7 11. 2010 federal tax return 4 11. 2010 federal tax return 3 11. 2010 federal tax return 1 82 13. 2010 federal tax return 1 12. 2010 federal tax return 7 12. 2010 federal tax return 4 12. 2010 federal tax return 1 11. 2010 federal tax return 8 11. 2010 federal tax return 5 11. 2010 federal tax return 3 11. 2010 federal tax return 0 10. 2010 federal tax return 8 10. 2010 federal tax return 6 83 12. 2010 federal tax return 8 12. 2010 federal tax return 4 12. 2010 federal tax return 1 11. 2010 federal tax return 7 11. 2010 federal tax return 4 11. 2010 federal tax return 1 10. 2010 federal tax return 9 10. 2010 federal tax return 6 10. 2010 federal tax return 4 10. 2010 federal tax return 2 84 12. 2010 federal tax return 6 12. 2010 federal tax return 2 11. 2010 federal tax return 8 11. 2010 federal tax return 4 11. 2010 federal tax return 1 10. 2010 federal tax return 8 10. 2010 federal tax return 5 10. 2010 federal tax return 3 10. 2010 federal tax return 1 9. 2010 federal tax return 9 85 12. 2010 federal tax return 3 11. 2010 federal tax return 9 11. 2010 federal tax return 5 11. 2010 federal tax return 1 10. 2010 federal tax return 8 10. 2010 federal tax return 5 10. 2010 federal tax return 2 9. 2010 federal tax return 9 9. 2010 federal tax return 7 9. 2010 federal tax return 5 86 12. 2010 federal tax return 1 11. 2010 federal tax return 7 11. 2010 federal tax return 3 10. 2010 federal tax return 9 10. 2010 federal tax return 5 10. 2010 federal tax return 2 9. 2010 federal tax return 9 9. 2010 federal tax return 6 9. 2010 federal tax return 4 9. 2010 federal tax return 2 87 11. 2010 federal tax return 9 11. 2010 federal tax return 4 11. 2010 federal tax return 0 10. 2010 federal tax return 6 10. 2010 federal tax return 3 9. 2010 federal tax return 9 9. 2010 federal tax return 6 9. 2010 federal tax return 4 9. 2010 federal tax return 1 8. 2010 federal tax return 9 88 11. 2010 federal tax return 7 11. 2010 federal tax return 3 10. 2010 federal tax return 8 10. 2010 federal tax return 4 10. 2010 federal tax return 1 9. 2010 federal tax return 7 9. 2010 federal tax return 4 9. 2010 federal tax return 1 8. 2010 federal tax return 8 8. 2010 federal tax return 6 89 11. 2010 federal tax return 5 11. 2010 federal tax return 1 10. 2010 federal tax return 6 10. 2010 federal tax return 2 9. 2010 federal tax return 9 9. 2010 federal tax return 5 9. 2010 federal tax return 2 8. 2010 federal tax return 9 8. 2010 federal tax return 6 8. 2010 federal tax return 3 90 11. 2010 federal tax return 4 10. 2010 federal tax return 9 10. 2010 federal tax return 5 10. 2010 federal tax return 1 9. 2010 federal tax return 7 9. 2010 federal tax return 3 9. 2010 federal tax return 0 8. 2010 federal tax return 6 8. 2010 federal tax return 3 8. 2010 federal tax return 1 91 11. 2010 federal tax return 3 10. 2010 federal tax return 8 10. 2010 federal tax return 3 9. 2010 federal tax return 9 9. 2010 federal tax return 5 9. 2010 federal tax return 1 8. 2010 federal tax return 8 8. 2010 federal tax return 4 8. 2010 federal tax return 1 7. 2010 federal tax return 9 92 11. 2010 federal tax return 2 10. 2010 federal tax return 7 10. 2010 federal tax return 2 9. 2010 federal tax return 8 9. 2010 federal tax return 3 9. 2010 federal tax return 0 8. 2010 federal tax return 6 8. 2010 federal tax return 3 8. 2010 federal tax return 0 7. 2010 federal tax return 7 93 11. 2010 federal tax return 1 10. 2010 federal tax return 6 10. 2010 federal tax return 1 9. 2010 federal tax return 6 9. 2010 federal tax return 2 8. 2010 federal tax return 8 8. 2010 federal tax return 5 8. 2010 federal tax return 1 7. 2010 federal tax return 8 7. 2010 federal tax return 5 94 11. 2010 federal tax return 0 10. 2010 federal tax return 5 10. 2010 federal tax return 0 9. 2010 federal tax return 5 9. 2010 federal tax return 1 8. 2010 federal tax return 7 8. 2010 federal tax return 3 8. 2010 federal tax return 0 7. 2010 federal tax return 6 7. 2010 federal tax return 3 95 10. 2010 federal tax return 9 10. 2010 federal tax return 4 9. 2010 federal tax return 9 9. 2010 federal tax return 4 9. 2010 federal tax return 0 8. 2010 federal tax return 6 8. 2010 federal tax return 2 7. 2010 federal tax return 8 7. 2010 federal tax return 5 7. 2010 federal tax return 2 96 10. 2010 federal tax return 8 10. 2010 federal tax return 3 9. 2010 federal tax return 8 9. 2010 federal tax return 3 8. 2010 federal tax return 9 8. 2010 federal tax return 5 8. 2010 federal tax return 1 7. 2010 federal tax return 7 7. 2010 federal tax return 4 7. 2010 federal tax return 1 97 10. 2010 federal tax return 7 10. 2010 federal tax return 2 9. 2010 federal tax return 7 9. 2010 federal tax return 2 8. 2010 federal tax return 8 8. 2010 federal tax return 4 8. 2010 federal tax return 0 7. 2010 federal tax return 6 7. 2010 federal tax return 3 6. 2010 federal tax return 9 98 10. 2010 federal tax return 7 10. 2010 federal tax return 1 9. 2010 federal tax return 6 9. 2010 federal tax return 2 8. 2010 federal tax return 7 8. 2010 federal tax return 3 7. 2010 federal tax return 9 7. 2010 federal tax return 5 7. 2010 federal tax return 1 6. 2010 federal tax return 8 99 10. 2010 federal tax return 6 10. 2010 federal tax return 1 9. 2010 federal tax return 6 9. 2010 federal tax return 1 8. 2010 federal tax return 6 8. 2010 federal tax return 2 7. 2010 federal tax return 8 7. 2010 federal tax return 4 7. 2010 federal tax return 0 6. 2010 federal tax return 7 100 10. 2010 federal tax return 6 10. 2010 federal tax return 0 9. 2010 federal tax return 5 9. 2010 federal tax return 0 8. 2010 federal tax return 5 8. 2010 federal tax return 1 7. 2010 federal tax return 7 7. 2010 federal tax return 3 6. 2010 federal tax return 9 6. 2010 federal tax return 6 101 10. 2010 federal tax return 5 10. 2010 federal tax return 0 9. 2010 federal tax return 4 9. 2010 federal tax return 0 8. 2010 federal tax return 5 8. 2010 federal tax return 0 7. 2010 federal tax return 6 7. 2010 federal tax return 2 6. 2010 federal tax return 9 6. 2010 federal tax return 5 102 10. 2010 federal tax return 5 9. 2010 federal tax return 9 9. 2010 federal tax return 4 8. 2010 federal tax return 9 8. 2010 federal tax return 4 8. 2010 federal tax return 0 7. 2010 federal tax return 5 7. 2010 federal tax return 1 6. 2010 federal tax return 8 6. 2010 federal tax return 4 103 10. 2010 federal tax return 4 9. 2010 federal tax return 9 9. 2010 federal tax return 4 8. 2010 federal tax return 8 8. 2010 federal tax return 4 7. 2010 federal tax return 9 7. 2010 federal tax return 5 7. 2010 federal tax return 1 6. 2010 federal tax return 7 6. 2010 federal tax return 3 104 10. 2010 federal tax return 4 9. 2010 federal tax return 8 9. 2010 federal tax return 3 8. 2010 federal tax return 8 8. 2010 federal tax return 3 7. 2010 federal tax return 9 7. 2010 federal tax return 4 7. 2010 federal tax return 0 6. 2010 federal tax return 6 6. 2010 federal tax return 3 105 10. 2010 federal tax return 4 9. 2010 federal tax return 8 9. 2010 federal tax return 3 8. 2010 federal tax return 8 8. 2010 federal tax return 3 7. 2010 federal tax return 8 7. 2010 federal tax return 4 7. 2010 federal tax return 0 6. 2010 federal tax return 6 6. 2010 federal tax return 2 106 10. 2010 federal tax return 3 9. 2010 federal tax return 8 9. 2010 federal tax return 2 8. 2010 federal tax return 7 8. 2010 federal tax return 2 7. 2010 federal tax return 8 7. 2010 federal tax return 3 6. 2010 federal tax return 9 6. 2010 federal tax return 5 6. 2010 federal tax return 2 107 10. 2010 federal tax return 3 9. 2010 federal tax return 8 9. 2010 federal tax return 2 8. 2010 federal tax return 7 8. 2010 federal tax return 2 7. 2010 federal tax return 7 7. 2010 federal tax return 3 6. 2010 federal tax return 9 6. 2010 federal tax return 5 6. 2010 federal tax return 1 108 10. 2010 federal tax return 3 9. 2010 federal tax return 7 9. 2010 federal tax return 2 8. 2010 federal tax return 7 8. 2010 federal tax return 2 7. 2010 federal tax return 7 7. 2010 federal tax return 3 6. 2010 federal tax return 8 6. 2010 federal tax return 4 6. 2010 federal tax return 1 109 10. 2010 federal tax return 3 9. 2010 federal tax return 7 9. 2010 federal tax return 2 8. 2010 federal tax return 7 8. 2010 federal tax return 2 7. 2010 federal tax return 7 7. 2010 federal tax return 2 6. 2010 federal tax return 8 6. 2010 federal tax return 4 6. 2010 federal tax return 0 110 10. 2010 federal tax return 3 9. 2010 federal tax return 7 9. 2010 federal tax return 2 8. 2010 federal tax return 6 8. 2010 federal tax return 1 7. 2010 federal tax return 7 7. 2010 federal tax return 2 6. 2010 federal tax return 8 6. 2010 federal tax return 4 6. 2010 federal tax return 0 111 10. 2010 federal tax return 3 9. 2010 federal tax return 7 9. 2010 federal tax return 1 8. 2010 federal tax return 6 8. 2010 federal tax return 1 7. 2010 federal tax return 6 7. 2010 federal tax return 2 6. 2010 federal tax return 8 6. 2010 federal tax return 3 6. 2010 federal tax return 0 112 10. 2010 federal tax return 2 9. 2010 federal tax return 7 9. 2010 federal tax return 1 8. 2010 federal tax return 6 8. 2010 federal tax return 1 7. 2010 federal tax return 6 7. 2010 federal tax return 2 6. 2010 federal tax return 7 6. 2010 federal tax return 3 5. 2010 federal tax return 9 113 10. 2010 federal tax return 2 9. 2010 federal tax return 7 9. 2010 federal tax return 1 8. 2010 federal tax return 6 8. 2010 federal tax return 1 7. 2010 federal tax return 6 7. 2010 federal tax return 2 6. 2010 federal tax return 7 6. 2010 federal tax return 3 5. 2010 federal tax return 9 114 10. 2010 federal tax return 2 9. 2010 federal tax return 7 9. 2010 federal tax return 1 8. 2010 federal tax return 6 8. 2010 federal tax return 1 7. 2010 federal tax return 6 7. 2010 federal tax return 1 6. 2010 federal tax return 7 6. 2010 federal tax return 3 5. 2010 federal tax return 9 115+ 10. 2010 federal tax return 2 9. 2010 federal tax return 7 9. 2010 federal tax return 1 8. 2010 federal tax return 6 8. 2010 federal tax return 1 7. 2010 federal tax return 6 7. 2010 federal tax return 1 6. 2010 federal tax return 7 6. 2010 federal tax return 3 5. 2010 federal tax return 9 Appendix C. 2010 federal tax return (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. 2010 federal tax return 8 7. 2010 federal tax return 6 7. 2010 federal tax return 4 7. 2010 federal tax return 2 7. 2010 federal tax return 1 6. 2010 federal tax return 9 6. 2010 federal tax return 8 6. 2010 federal tax return 6 6. 2010 federal tax return 5 6. 2010 federal tax return 4 91 7. 2010 federal tax return 6 7. 2010 federal tax return 4 7. 2010 federal tax return 2 7. 2010 federal tax return 0 6. 2010 federal tax return 8 6. 2010 federal tax return 7 6. 2010 federal tax return 5 6. 2010 federal tax return 4 6. 2010 federal tax return 3 6. 2010 federal tax return 1 92 7. 2010 federal tax return 4 7. 2010 federal tax return 2 7. 2010 federal tax return 0 6. 2010 federal tax return 8 6. 2010 federal tax return 6 6. 2010 federal tax return 4 6. 2010 federal tax return 3 6. 2010 federal tax return 1 6. 2010 federal tax return 0 5. 2010 federal tax return 9 93 7. 2010 federal tax return 2 7. 2010 federal tax return 0 6. 2010 federal tax return 8 6. 2010 federal tax return 6 6. 2010 federal tax return 4 6. 2010 federal tax return 2 6. 2010 federal tax return 1 5. 2010 federal tax return 9 5. 2010 federal tax return 8 5. 2010 federal tax return 6 94 7. 2010 federal tax return 1 6. 2010 federal tax return 8 6. 2010 federal tax return 6 6. 2010 federal tax return 4 6. 2010 federal tax return 2 6. 2010 federal tax return 0 5. 2010 federal tax return 9 5. 2010 federal tax return 7 5. 2010 federal tax return 6 5. 2010 federal tax return 4 95 6. 2010 federal tax return 9 6. 2010 federal tax return 7 6. 2010 federal tax return 4 6. 2010 federal tax return 2 6. 2010 federal tax return 0 5. 2010 federal tax return 8 5. 2010 federal tax return 7 5. 2010 federal tax return 5 5. 2010 federal tax return 4 5. 2010 federal tax return 2 96 6. 2010 federal tax return 8 6. 2010 federal tax return 5 6. 2010 federal tax return 3 6. 2010 federal tax return 1 5. 2010 federal tax return 9 5. 2010 federal tax return 7 5. 2010 federal tax return 5 5. 2010 federal tax return 3 5. 2010 federal tax return 2 5. 2010 federal tax return 0 97 6. 2010 federal tax return 6 6. 2010 federal tax return 4 6. 2010 federal tax return 1 5. 2010 federal tax return 9 5. 2010 federal tax return 7 5. 2010 federal tax return 5 5. 2010 federal tax return 3 5. 2010 federal tax return 2 5. 2010 federal tax return 0 4. 2010 federal tax return 9 98 6. 2010 federal tax return 5 6. 2010 federal tax return 3 6. 2010 federal tax return 0 5. 2010 federal tax return 8 5. 2010 federal tax return 6 5. 2010 federal tax return 4 5. 2010 federal tax return 2 5. 2010 federal tax return 0 4. 2010 federal tax return 8 4. 2010 federal tax return 7 99 6. 2010 federal tax return 4 6. 2010 federal tax return 1 5. 2010 federal tax return 9 5. 2010 federal tax return 6 5. 2010 federal tax return 4 5. 2010 federal tax return 2 5. 2010 federal tax return 0 4. 2010 federal tax return 9 4. 2010 federal tax return 7 4. 2010 federal tax return 5 100 6. 2010 federal tax return 3 6. 2010 federal tax return 0 5. 2010 federal tax return 8 5. 2010 federal tax return 5 5. 2010 federal tax return 3 5. 2010 federal tax return 1 4. 2010 federal tax return 9 4. 2010 federal tax return 7 4. 2010 federal tax return 5 4. 2010 federal tax return 4 101 6. 2010 federal tax return 2 5. 2010 federal tax return 9 5. 2010 federal tax return 6 5. 2010 federal tax return 4 5. 2010 federal tax return 2 5. 2010 federal tax return 0 4. 2010 federal tax return 8 4. 2010 federal tax return 6 4. 2010 federal tax return 4 4. 2010 federal tax return 2 102 6. 2010 federal tax return 1 5. 2010 federal tax return 8 5. 2010 federal tax return 5 5. 2010 federal tax return 3 5. 2010 federal tax return 1 4. 2010 federal tax return 8 4. 2010 federal tax return 6 4. 2010 federal tax return 4 4. 2010 federal tax return 3 4. 2010 federal tax return 1 103 6. 2010 federal tax return 0 5. 2010 federal tax return 7 5. 2010 federal tax return 4 5. 2010 federal tax return 2 5. 2010 federal tax return 0 4. 2010 federal tax return 7 4. 2010 federal tax return 5 4. 2010 federal tax return 3 4. 2010 federal tax return 1 4. 2010 federal tax return 0 104 5. 2010 federal tax return 9 5. 2010 federal tax return 6 5. 2010 federal tax return 4 5. 2010 federal tax return 1 4. 2010 federal tax return 9 4. 2010 federal tax return 6 4. 2010 federal tax return 4 4. 2010 federal tax return 2 4. 2010 federal tax return 0 3. 2010 federal tax return 8 105 5. 2010 federal tax return 9 5. 2010 federal tax return 6 5. 2010 federal tax return 3 5. 2010 federal tax return 0 4. 2010 federal tax return 8 4. 2010 federal tax return 5 4. 2010 federal tax return 3 4. 2010 federal tax return 1 3. 2010 federal tax return 9 3. 2010 federal tax return 7 106 5. 2010 federal tax return 8 5. 2010 federal tax return 5 5. 2010 federal tax return 2 4. 2010 federal tax return 9 4. 2010 federal tax return 7 4. 2010 federal tax return 5 4. 2010 federal tax return 2 4. 2010 federal tax return 0 3. 2010 federal tax return 8 3. 2010 federal tax return 6 107 5. 2010 federal tax return 8 5. 2010 federal tax return 4 5. 2010 federal tax return 1 4. 2010 federal tax return 9 4. 2010 federal tax return 6 4. 2010 federal tax return 4 4. 2010 federal tax return 2 3. 2010 federal tax return 9 3. 2010 federal tax return 7 3. 2010 federal tax return 5 108 5. 2010 federal tax return 7 5. 2010 federal tax return 4 5. 2010 federal tax return 1 4. 2010 federal tax return 8 4. 2010 federal tax return 6 4. 2010 federal tax return 3 4. 2010 federal tax return 1 3. 2010 federal tax return 9 3. 2010 federal tax return 7 3. 2010 federal tax return 5 109 5. 2010 federal tax return 7 5. 2010 federal tax return 3 5. 2010 federal tax return 0 4. 2010 federal tax return 8 4. 2010 federal tax return 5 4. 2010 federal tax return 3 4. 2010 federal tax return 0 3. 2010 federal tax return 8 3. 2010 federal tax return 6 3. 2010 federal tax return 4 110 5. 2010 federal tax return 6 5. 2010 federal tax return 3 5. 2010 federal tax return 0 4. 2010 federal tax return 7 4. 2010 federal tax return 5 4. 2010 federal tax return 2 4. 2010 federal tax return 0 3. 2010 federal tax return 8 3. 2010 federal tax return 5 3. 2010 federal tax return 3 111 5. 2010 federal tax return 6 5. 2010 federal tax return 3 5. 2010 federal tax return 0 4. 2010 federal tax return 7 4. 2010 federal tax return 4 4. 2010 federal tax return 2 3. 2010 federal tax return 9 3. 2010 federal tax return 7 3. 2010 federal tax return 5 3. 2010 federal tax return 3 112 5. 2010 federal tax return 6 5. 2010 federal tax return 3 4. 2010 federal tax return 9 4. 2010 federal tax return 7 4. 2010 federal tax return 4 4. 2010 federal tax return 1 3. 2010 federal tax return 9 3. 2010 federal tax return 7 3. 2010 federal tax return 5 3. 2010 federal tax return 2 113 5. 2010 federal tax return 6 5. 2010 federal tax return 2 4. 2010 federal tax return 9 4. 2010 federal tax return 6 4. 2010 federal tax return 4 4. 2010 federal tax return 1 3. 2010 federal tax return 9 3. 2010 federal tax return 6 3. 2010 federal tax return 4 3. 2010 federal tax return 2 114 5. 2010 federal tax return 6 5. 2010 federal tax return 2 4. 2010 federal tax return 9 4. 2010 federal tax return 6 4. 2010 federal tax return 3 4. 2010 federal tax return 1 3. 2010 federal tax return 9 3. 2010 federal tax return 6 3. 2010 federal tax return 4 3. 2010 federal tax return 2 115+ 5. 2010 federal tax return 5 5. 2010 federal tax return 2 4. 2010 federal tax return 9 4. 2010 federal tax return 6 4. 2010 federal tax return 3 4. 2010 federal tax return 1 3. 2010 federal tax return 8 3. 2010 federal tax return 6 3. 2010 federal tax return 4 3. 2010 federal tax return 1 Appendix C. 2010 federal tax return (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. 2010 federal tax return 2 4. 2010 federal tax return 1 3. 2010 federal tax return 9 3. 2010 federal tax return 8 3. 2010 federal tax return 7 3. 2010 federal tax return 5 3. 2010 federal tax return 4 3. 2010 federal tax return 3 3. 2010 federal tax return 3 3. 2010 federal tax return 2 101 4. 2010 federal tax return 1 3. 2010 federal tax return 9 3. 2010 federal tax return 7 3. 2010 federal tax return 6 3. 2010 federal tax return 5 3. 2010 federal tax return 4 3. 2010 federal tax return 2 3. 2010 federal tax return 1 3. 2010 federal tax return 1 3. 2010 federal tax return 0 102 3. 2010 federal tax return 9 3. 2010 federal tax return 7 3. 2010 federal tax return 6 3. 2010 federal tax return 4 3. 2010 federal tax return 3 3. 2010 federal tax return 2 3. 2010 federal tax return 1 3. 2010 federal tax return 0 2. 2010 federal tax return 9 2. 2010 federal tax return 8 103 3. 2010 federal tax return 8 3. 2010 federal tax return 6 3. 2010 federal tax return 4 3. 2010 federal tax return 3 3. 2010 federal tax return 2 3. 2010 federal tax return 0 2. 2010 federal tax return 9 2. 2010 federal tax return 8 2. 2010 federal tax return 7 2. 2010 federal tax return 6 104 3. 2010 federal tax return 7 3. 2010 federal tax return 5 3. 2010 federal tax return 3 3. 2010 federal tax return 2 3. 2010 federal tax return 0 2. 2010 federal tax return 9 2. 2010 federal tax return 7 2. 2010 federal tax return 6 2. 2010 federal tax return 5 2. 2010 federal tax return 4 105 3. 2010 federal tax return 5 3. 2010 federal tax return 4 3. 2010 federal tax return 2 3. 2010 federal tax return 0 2. 2010 federal tax return 9 2. 2010 federal tax return 7 2. 2010 federal tax return 6 2. 2010 federal tax return 5 2. 2010 federal tax return 4 2. 2010 federal tax return 3 106 3. 2010 federal tax return 4 3. 2010 federal tax return 2 3. 2010 federal tax return 1 2. 2010 federal tax return 9 2. 2010 federal tax return 7 2. 2010 federal tax return 6 2. 2010 federal tax return 4 2. 2010 federal tax return 3 2. 2010 federal tax return 2 2. 2010 federal tax return 1 107 3. 2010 federal tax return 3 3. 2010 federal tax return 1 3. 2010 federal tax return 0 2. 2010 federal tax return 8 2. 2010 federal tax return 6 2. 2010 federal tax return 5 2. 2010 federal tax return 3 2. 2010 federal tax return 2 2. 2010 federal tax return 1 2. 2010 federal tax return 0 108 3. 2010 federal tax return 3 3. 2010 federal tax return 1 2. 2010 federal tax return 9 2. 2010 federal tax return 7 2. 2010 federal tax return 5 2. 2010 federal tax return 4 2. 2010 federal tax return 2 2. 2010 federal tax return 1 1. 2010 federal tax return 9 1. 2010 federal tax return 8 109 3. 2010 federal tax return 2 3. 2010 federal tax return 0 2. 2010 federal tax return 8 2. 2010 federal tax return 6 2. 2010 federal tax return 4 2. 2010 federal tax return 3 2. 2010 federal tax return 1 2. 2010 federal tax return 0 1. 2010 federal tax return 8 1. 2010 federal tax return 7 110 3. 2010 federal tax return 1 2. 2010 federal tax return 9 2. 2010 federal tax return 7 2. 2010 federal tax return 5 2. 2010 federal tax return 3 2. 2010 federal tax return 2 2. 2010 federal tax return 0 1. 2010 federal tax return 9 1. 2010 federal tax return 7 1. 2010 federal tax return 6 111 3. 2010 federal tax return 1 2. 2010 federal tax return 9 2. 2010 federal tax return 7 2. 2010 federal tax return 5 2. 2010 federal tax return 3 2. 2010 federal tax return 1 1. 2010 federal tax return 9 1. 2010 federal tax return 8 1. 2010 federal tax return 6 1. 2010 federal tax return 5 112 3. 2010 federal tax return 0 2. 2010 federal tax return 8 2. 2010 federal tax return 6 2. 2010 federal tax return 4 2. 2010 federal tax return 2 2. 2010 federal tax return 0 1. 2010 federal tax return 9 1. 2010 federal tax return 7 1. 2010 federal tax return 5 1. 2010 federal tax return 4 113 3. 2010 federal tax return 0 2. 2010 federal tax return 8 2. 2010 federal tax return 6 2. 2010 federal tax return 4 2. 2010 federal tax return 2 2. 2010 federal tax return 0 1. 2010 federal tax return 8 1. 2010 federal tax return 6 1. 2010 federal tax return 5 1. 2010 federal tax return 3 114 3. 2010 federal tax return 0 2. 2010 federal tax return 7 2. 2010 federal tax return 5 2. 2010 federal tax return 3 2. 2010 federal tax return 1 1. 2010 federal tax return 9 1. 2010 federal tax return 8 1. 2010 federal tax return 6 1. 2010 federal tax return 4 1. 2010 federal tax return 3 115+ 2. 2010 federal tax return 9 2. 2010 federal tax return 7 2. 2010 federal tax return 5 2. 2010 federal tax return 3 2. 2010 federal tax return 1 1. 2010 federal tax return 9 1. 2010 federal tax return 7 1. 2010 federal tax return 5 1. 2010 federal tax return 4 1. 2010 federal tax return 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. 2010 federal tax return 5 1. 2010 federal tax return 4 1. 2010 federal tax return 3 1. 2010 federal tax return 2 1. 2010 federal tax return 1 1. 2010 federal tax return 1         111 1. 2010 federal tax return 4 1. 2010 federal tax return 2 1. 2010 federal tax return 1 1. 2010 federal tax return 1 1. 2010 federal tax return 0 1. 2010 federal tax return 0         112 1. 2010 federal tax return 3 1. 2010 federal tax return 1 1. 2010 federal tax return 0 1. 2010 federal tax return 0 1. 2010 federal tax return 0 1. 2010 federal tax return 0         113 1. 2010 federal tax return 2 1. 2010 federal tax return 1 1. 2010 federal tax return 0 1. 2010 federal tax return 0 1. 2010 federal tax return 0 1. 2010 federal tax return 0         114 1. 2010 federal tax return 1 1. 2010 federal tax return 0 1. 2010 federal tax return 0 1. 2010 federal tax return 0 1. 2010 federal tax return 0 1. 2010 federal tax return 0         115+ 1. 2010 federal tax return 1 1. 2010 federal tax return 0 1. 2010 federal tax return 0 1. 2010 federal tax return 0 1. 2010 federal tax return 0 1. 2010 federal tax return 0         Appendix C. 2010 federal tax return 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. 2010 federal tax return 4 93 9. 2010 federal tax return 6 71 26. 2010 federal tax return 5 94 9. 2010 federal tax return 1 72 25. 2010 federal tax return 6 95 8. 2010 federal tax return 6 73 24. 2010 federal tax return 7 96 8. 2010 federal tax return 1 74 23. 2010 federal tax return 8 97 7. 2010 federal tax return 6 75 22. 2010 federal tax return 9 98 7. 2010 federal tax return 1 76 22. 2010 federal tax return 0 99 6. 2010 federal tax return 7 77 21. 2010 federal tax return 2 100 6. 2010 federal tax return 3 78 20. 2010 federal tax return 3 101 5. 2010 federal tax return 9 79 19. 2010 federal tax return 5 102 5. 2010 federal tax return 5 80 18. 2010 federal tax return 7 103 5. 2010 federal tax return 2 81 17. 2010 federal tax return 9 104 4. 2010 federal tax return 9 82 17. 2010 federal tax return 1 105 4. 2010 federal tax return 5 83 16. 2010 federal tax return 3 106 4. 2010 federal tax return 2 84 15. 2010 federal tax return 5 107 3. 2010 federal tax return 9 85 14. 2010 federal tax return 8 108 3. 2010 federal tax return 7 86 14. 2010 federal tax return 1 109 3. 2010 federal tax return 4 87 13. 2010 federal tax return 4 110 3. 2010 federal tax return 1 88 12. 2010 federal tax return 7 111 2. 2010 federal tax return 9 89 12. 2010 federal tax return 0 112 2. 2010 federal tax return 6 90 11. 2010 federal tax return 4 113 2. 2010 federal tax return 4 91 10. 2010 federal tax return 8 114 2. 2010 federal tax return 1 92 10. 2010 federal tax return 2 115 and over 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