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Can I Efile A 2012 Tax Return

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Can I Efile A 2012 Tax Return

Can i efile a 2012 tax return 1. Can i efile a 2012 tax return   2013 Filing Requirements Table of Contents General RequirementsSelf-employed persons. Can i efile a 2012 tax return Decedents If income tax was withheld from your pay, or if you qualify for the earned income credit, the additional child tax credit, the health coverage tax credit, or the American opportunity credit, you should file a return to get a refund even if you are not otherwise required to file a return. Can i efile a 2012 tax return Do not file a federal income tax return if you do not meet the filing requirements and are not due a refund. Can i efile a 2012 tax return If you need assistance to determine if you need to file a federal income tax return for 2013, go to IRS. Can i efile a 2012 tax return gov and use the Interactive Tax Assistant (ITA). Can i efile a 2012 tax return You can find the ITA by going to IRS. Can i efile a 2012 tax return gov and entering “interactive tax assistant” in the search box. Can i efile a 2012 tax return Open the ITA and click on Do I Need to File a Tax Return under Topics by Category. Can i efile a 2012 tax return General Requirements If you are a U. Can i efile a 2012 tax return S. Can i efile a 2012 tax return citizen or resident alien, you must file a return if your gross income for the year was at least the amount shown on the appropriate line in Table 1-1. Can i efile a 2012 tax return For other filing requirements, see your tax return instructions or Publication 501, Exemptions, Standard Deduction, and Filing Information. Can i efile a 2012 tax return If you were a nonresident alien at any time during the year, the filing requirements that apply to you may be different from those that apply to U. Can i efile a 2012 tax return S. Can i efile a 2012 tax return citizens. Can i efile a 2012 tax return See Publication 519, U. Can i efile a 2012 tax return S. Can i efile a 2012 tax return Tax Guide for Aliens. Can i efile a 2012 tax return Table 1-1. Can i efile a 2012 tax return 2013 Filing Requirements Chart for Most Taxpayers Note. Can i efile a 2012 tax return You must file a return if your gross income was at least the amount shown in the last column. Can i efile a 2012 tax return IF your filing status is. Can i efile a 2012 tax return . Can i efile a 2012 tax return . Can i efile a 2012 tax return AND at the end of 2013 you were*. Can i efile a 2012 tax return . Can i efile a 2012 tax return . Can i efile a 2012 tax return THEN file a return if your gross income** was at least. Can i efile a 2012 tax return . Can i efile a 2012 tax return . Can i efile a 2012 tax return Single under 65 $10,000 65 or older $11,500 Head of household under 65 $12,850 65 or older $14,350 Married filing jointly*** under 65 (both spouses) $20,000 65 or older (one spouse) $21,200 65 or older (both spouses) $22,400 Married filing separately any age $3,900 Qualifying widow(er)  with dependent child under 65 $16,100 65 or older $17,300 * If you were born before January 2, 1949, you are considered to be 65 or older at the end of 2013. Can i efile a 2012 tax return ** Gross income means all income you receive in the form of money, goods, property, and services that is not exempt from tax, including any income from sources outside the United States or from the sale of your main home (even if you can exclude part or all of it). Can i efile a 2012 tax return It also includes gains, but not losses, reported on Form 8949 or Schedule D. Can i efile a 2012 tax return Gross income from a business means, for example, the amount on Schedule C, line 7, or Schedule F, line 9. Can i efile a 2012 tax return But in figuring gross income, do not reduce your income by any losses, including any loss on Schedule C, line 7, or Schedule F, line 9. Can i efile a 2012 tax return Do not include any social security benefits unless (a) you are married filing separately and you lived with your spouse at any time in 2013 or (b) one-half of your social security benefits plus your other gross income and any tax-exempt interest is more than $25,000 ($32,000 if married filing jointly). Can i efile a 2012 tax return If (a) or (b) applies, see the Instructions for Form 1040 or Publication 915, Social Security and Equivalent Railroad Retirement Benefits, to figure the taxable part of social security benefits you must include in gross income. Can i efile a 2012 tax return *** If you did not live with your spouse at the end of 2013 (or on the date your spouse died) and your gross income was at least $3,900, you must file a return regardless of your age. Can i efile a 2012 tax return Gross income. Can i efile a 2012 tax return   Gross income is all income you receive in the form of money, goods, property, and services that is not exempt from tax. Can i efile a 2012 tax return If you are married and live with your spouse in a community property state, half of any income defined by state law as community income may be considered yours. Can i efile a 2012 tax return The community property states are Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, and Wisconsin. Can i efile a 2012 tax return A registered domestic partner in Nevada, Washington, or California generally must report half the combined community income of the individual and his or her domestic partner. Can i efile a 2012 tax return For more information about community property, see Publication 555, Community Property. Can i efile a 2012 tax return   For more information on what to include in gross income, see chapter 2. Can i efile a 2012 tax return Self-employed persons. Can i efile a 2012 tax return    If you are self-employed in a business that provides services (where the production, purchase, or sale of merchandise is not an income-producing factor), gross income from that business is the gross receipts. Can i efile a 2012 tax return   If you are self-employed in a business involving manufacturing, merchandising, or mining, gross income from that business is the total sales minus the cost of goods sold. Can i efile a 2012 tax return Then, to this figure, you add any income from investments and from incidental or outside operations or sources. Can i efile a 2012 tax return See Publication 334, Tax Guide for Small Business, for more information. Can i efile a 2012 tax return Dependents. Can i efile a 2012 tax return   If you could be claimed as a dependent by another taxpayer (that is, you meet the dependency tests in Publication 501), special filing requirements apply. Can i efile a 2012 tax return See Publication 501. Can i efile a 2012 tax return Decedents A personal representative of a decedent's estate can be an executor, administrator, or anyone who is in charge of the decedent's property. Can i efile a 2012 tax return If you are acting as the personal representative of a person who died during the year, you may have to file a final return for that decedent. Can i efile a 2012 tax return You also have other duties, such as notifying the IRS that you are acting as the personal representative. Can i efile a 2012 tax return Form 56, Notice Concerning Fiduciary Relationship, is available for this purpose. Can i efile a 2012 tax return When you file a return for the decedent, either as the personal representative or as the surviving spouse, you should write “DECEASED,” the decedent's name, and the date of death across the top of the tax return. Can i efile a 2012 tax return If no personal representative has been appointed by the due date for filing the return, the surviving spouse (on a joint return) should sign the return and write in the signature area “Filing as surviving spouse. Can i efile a 2012 tax return ” For more information, see Publication 559, Survivors, Executors, and Administrators. Can i efile a 2012 tax return Surviving spouse. Can i efile a 2012 tax return   If you are the surviving spouse, the year your spouse died is the last year for which you can file a joint return with that spouse. Can i efile a 2012 tax return After that, if you do not remarry, you must file as a qualifying widow(er) with dependent child, head of household, or single. Can i efile a 2012 tax return For more information about each of these filing statuses, see Publication 501. Can i efile a 2012 tax return   If you remarry before the end of the year in which your spouse died, a final joint return with the deceased spouse cannot be filed. Can i efile a 2012 tax return You can, however, file a joint return with your new spouse. Can i efile a 2012 tax return In that case, the filing status of your deceased spouse for his or her final return is married filing separately. Can i efile a 2012 tax return The level of income that requires you to file an income tax return changes when your filing status changes (see Table 1-1). Can i efile a 2012 tax return Even if you and your deceased spouse were not required to file a return for several years, you may have to file a return for tax years after the year of death. Can i efile a 2012 tax return For example, if your filing status changes from filing jointly in 2012 to single in 2013 because of the death of your spouse, and your gross income is $17,500 for both years, you must file a return for 2013 even though you did not have to file a return for 2012. Can i efile a 2012 tax return Prev  Up  Next   Home   More Online Publications
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Can i efile a 2012 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. Can i efile a 2012 tax return Appendix A — Summary Record of Traditional IRA(s) for 2013 and Worksheet for Determining Required Minimum Distributions. Can i efile a 2012 tax return Appendix B — Worksheets you use if you receive social security benefits and are subject to the IRA deduction phaseout rules. Can i efile a 2012 tax return A filled-in example is included. Can i efile a 2012 tax return Worksheet 1, Computation of Modified AGI. Can i efile a 2012 tax return Worksheet 2, Computation of Traditional IRA Deduction for 2013. Can i efile a 2012 tax return Worksheet 3, Computation of Taxable Social Security Benefits. Can i efile a 2012 tax return Comprehensive Example and completed worksheets. Can i efile a 2012 tax return Appendix C — Life Expectancy Tables. Can i efile a 2012 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. Can i efile a 2012 tax return Table I (Single Life Expectancy). Can i efile a 2012 tax return Table II (Joint Life and Last Survivor Expectancy). Can i efile a 2012 tax return Table III (Uniform Lifetime). Can i efile a 2012 tax return Appendix A. Can i efile a 2012 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. Can i efile a 2012 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. Can i efile a 2012 tax return         2. Can i efile a 2012 tax return         3. Can i efile a 2012 tax return         4. Can i efile a 2012 tax return         5. Can i efile a 2012 tax return         6. Can i efile a 2012 tax return         7. Can i efile a 2012 tax return         8. Can i efile a 2012 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. Can i efile a 2012 tax return             2. Can i efile a 2012 tax return             3. Can i efile a 2012 tax return             4. Can i efile a 2012 tax return             5. Can i efile a 2012 tax return             6. Can i efile a 2012 tax return             7. Can i efile a 2012 tax return             8. Can i efile a 2012 tax return             Total               Basis of all traditional IRAs for 2013 and earlier years (from Form 8606, line 14) $ Note. Can i efile a 2012 tax return You should keep copies of your income tax return, and Forms W-2, 8606, and 5498. Can i efile a 2012 tax return Appendix A. Can i efile a 2012 tax return (Continued) Worksheet for Determining Required Minimum Distributions 1. Can i efile a 2012 tax return Age 70½ 71½ 72½ 73½ 74½ 2. Can i efile a 2012 tax return Year age was reached           3. Can i efile a 2012 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. Can i efile a 2012 tax return Distribution period from Table III or life expectancy  from Life Expectancy Table I or Table II2           5. Can i efile a 2012 tax return Required distribution (divide line 3 by line 4)3                         1. Can i efile a 2012 tax return Age 75½ 76½ 77½ 78½ 79½ 2. Can i efile a 2012 tax return Year age was reached           3. Can i efile a 2012 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. Can i efile a 2012 tax return Distribution period from Table III or life expectancy from Life Expectancy Table I or Table II2           5. Can i efile a 2012 tax return Required distribution (divide line 3 by line 4)3                         1. Can i efile a 2012 tax return Age 80½ 81½ 82½ 83½ 84½ 2. Can i efile a 2012 tax return Year age was reached           3. Can i efile a 2012 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. Can i efile a 2012 tax return Distribution period from Table III or life expectancy from Life Expectancy Table I or Table II2           5. Can i efile a 2012 tax return Required distribution (divide line 3 by line 4)3                         1. Can i efile a 2012 tax return Age 85½ 86½ 87½ 88½ 89½ 2. Can i efile a 2012 tax return Year age was reached           3. Can i efile a 2012 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. Can i efile a 2012 tax return Distribution period from Table III or life expectancy from Life Expectancy Table I or Table II2           5. Can i efile a 2012 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. Can i efile a 2012 tax return 2Use the appropriate life expectancy or distribution period for each year and for each IRA. Can i efile a 2012 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. Can i efile a 2012 tax return You can, however, withdraw the total from one IRA or from more than one IRA. Can i efile a 2012 tax return Appendix B. Can i efile a 2012 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. Can i efile a 2012 tax return (See Are You Covered by an Employer Plan? in chapter 1. Can i efile a 2012 tax return )  Use Worksheet 1 to figure your modified adjusted gross income. Can i efile a 2012 tax return This amount is needed in the computation of your IRA deduction, if any, which is figured using Worksheet 2. Can i efile a 2012 tax return   The IRA deduction figured using Worksheet 2 is entered on your tax return. Can i efile a 2012 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. Can i efile a 2012 tax return Married filing jointly  □ B. Can i efile a 2012 tax return Single, Head of Household, Qualifying Widow(er), or Married filing separately and  lived apart from your spouse during the entire year  □ C. Can i efile a 2012 tax return Married filing separately and lived with your spouse at any time during the year     1. Can i efile a 2012 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. Can i efile a 2012 tax return )  1. Can i efile a 2012 tax return   2. Can i efile a 2012 tax return Enter the amount in box 5 of all Forms SSA-1099 and Forms RRB-1099  2. Can i efile a 2012 tax return   3. Can i efile a 2012 tax return Enter one-half of line 2  3. Can i efile a 2012 tax return   4. Can i efile a 2012 tax return Enter the amount of any foreign earned income exclusion, foreign housing exclusion, U. Can i efile a 2012 tax return S. Can i efile a 2012 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. Can i efile a 2012 tax return   5. Can i efile a 2012 tax return Enter the amount of any tax-exempt interest reported on line 8b of Form 1040 or 1040A  5. Can i efile a 2012 tax return   6. Can i efile a 2012 tax return Add lines 1, 3, 4, and 5  6. Can i efile a 2012 tax return   7. Can i efile a 2012 tax return Enter the amount listed below for your filing status. Can i efile a 2012 tax return $32,000 if you checked box A above. Can i efile a 2012 tax return $25,000 if you checked box B above. Can i efile a 2012 tax return $0 if you checked box C above. Can i efile a 2012 tax return  7. Can i efile a 2012 tax return   8. Can i efile a 2012 tax return Subtract line 7 from line 6. Can i efile a 2012 tax return If zero or less, enter -0- on this line  8. Can i efile a 2012 tax return   9. Can i efile a 2012 tax return If line 8 is zero, skip to line 17, enter -0-, and continue with line 18. Can i efile a 2012 tax return   If line 8 is more than zero, enter the amount listed below for your filing status. Can i efile a 2012 tax return $12,000 if you checked box A above. Can i efile a 2012 tax return $9,000 if you checked box B above. Can i efile a 2012 tax return $0 if you checked box C above  9. Can i efile a 2012 tax return   10. Can i efile a 2012 tax return Subtract line 9 from line 8. Can i efile a 2012 tax return If zero or less, enter -0-  10. Can i efile a 2012 tax return   11. Can i efile a 2012 tax return Enter the smaller of line 8 or line 9  11. Can i efile a 2012 tax return   12. Can i efile a 2012 tax return Enter one-half of line 11  12. Can i efile a 2012 tax return   13. Can i efile a 2012 tax return Enter the smaller of line 3 or line 12  13. Can i efile a 2012 tax return   14. Can i efile a 2012 tax return Multiply line 10 by . Can i efile a 2012 tax return 85. Can i efile a 2012 tax return If line 10 is zero, enter -0-  14. Can i efile a 2012 tax return   15. Can i efile a 2012 tax return Add lines 13 and 14  15. Can i efile a 2012 tax return   16. Can i efile a 2012 tax return Multiply line 2 by . Can i efile a 2012 tax return 85  16. Can i efile a 2012 tax return   17. Can i efile a 2012 tax return Taxable benefits to be included in modified AGI for traditional IRA deduction purposes. Can i efile a 2012 tax return  Enter the smaller of line 15 or line 16  17. Can i efile a 2012 tax return   18. Can i efile a 2012 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. Can i efile a 2012 tax return   19. Can i efile a 2012 tax return Modified AGI for determining your reduced traditional IRA deduction — add lines 1, 17, and 18. Can i efile a 2012 tax return Enter here and on line 2 of Worksheet 2, next  19. Can i efile a 2012 tax return   Appendix B. Can i efile a 2012 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 . Can i efile a 2012 tax return . Can i efile a 2012 tax return . Can i efile a 2012 tax return AND your modified AGI is over . Can i efile a 2012 tax return . Can i efile a 2012 tax return . Can i efile a 2012 tax return THEN enter on line 1 below . Can i efile a 2012 tax return . Can i efile a 2012 tax return . Can i efile a 2012 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. Can i efile a 2012 tax return Skip this worksheet, proceed to Worksheet 3, and enter your IRA deduction on line 2 of Worksheet 3. Can i efile a 2012 tax return  **If you did not live with your spouse at any time during the year, consider your filing status as single. Can i efile a 2012 tax return  Note. Can i efile a 2012 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. Can i efile a 2012 tax return               1. Can i efile a 2012 tax return Enter the applicable amount from above 1. Can i efile a 2012 tax return   2. Can i efile a 2012 tax return Enter your modified AGI from Worksheet 1, line 19 2. Can i efile a 2012 tax return     Note. Can i efile a 2012 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. Can i efile a 2012 tax return Proceed to Worksheet 3. Can i efile a 2012 tax return     3. Can i efile a 2012 tax return Subtract line 2 from line 1 3. Can i efile a 2012 tax return   4. Can i efile a 2012 tax return Multiply line 3 by the percentage below that applies to you. Can i efile a 2012 tax return If the result is not a multiple of $10, round it to the next highest multiple of $10. Can i efile a 2012 tax return (For example, $611. Can i efile a 2012 tax return 40 is rounded to $620. Can i efile a 2012 tax return ) However, if the result is less than $200, enter $200. Can i efile a 2012 tax return       Married filing jointly or qualifying widow(er) and you are covered by an employer plan, multiply line 3 by 27. Can i efile a 2012 tax return 5%  (. Can i efile a 2012 tax return 275) (by 32. Can i efile a 2012 tax return 5% (. Can i efile a 2012 tax return 325) if you are age 50 or older). Can i efile a 2012 tax return All others, multiply line 3 by 55% (. Can i efile a 2012 tax return 55) (by 65% (. Can i efile a 2012 tax return 65) if you are age 50 or older). Can i efile a 2012 tax return 4. Can i efile a 2012 tax return   5. Can i efile a 2012 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). Can i efile a 2012 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. Can i efile a 2012 tax return   6. Can i efile a 2012 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. Can i efile a 2012 tax return   7. Can i efile a 2012 tax return Deduction. Can i efile a 2012 tax return Compare lines 4, 5, and 6. Can i efile a 2012 tax return Enter the smallest amount here (or a smaller amount if you choose). Can i efile a 2012 tax return Enter this amount on the Form 1040 or 1040A line for your IRA. Can i efile a 2012 tax return (If the amount on line 6 is more than the amount on line 7, complete line 8. Can i efile a 2012 tax return ) 7. Can i efile a 2012 tax return   8. Can i efile a 2012 tax return Nondeductible contributions. Can i efile a 2012 tax return Subtract line 7 from line 5 or 6, whichever is smaller. Can i efile a 2012 tax return Enter the result here and on line 1 of your Form 8606, Nondeductible IRAs. Can i efile a 2012 tax return 8. Can i efile a 2012 tax return   Appendix B. Can i efile a 2012 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. Can i efile a 2012 tax return Married filing jointly                   □ B. Can i efile a 2012 tax return Single, Head of Household, Qualifying Widow(er), or Married filing separately  and lived apart from your spouse during the entire year                   □ C. Can i efile a 2012 tax return Married filing separately and lived with your spouse at any time during the  year             1. Can i efile a 2012 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. Can i efile a 2012 tax return ) 1. Can i efile a 2012 tax return   2. Can i efile a 2012 tax return Deduction(s) from line 7 of Worksheet(s) 2 2. Can i efile a 2012 tax return   3. Can i efile a 2012 tax return Subtract line 2 from line 1 3. Can i efile a 2012 tax return   4. Can i efile a 2012 tax return Enter amount in box 5 of all Forms SSA-1099 and Forms RRB-1099 4. Can i efile a 2012 tax return   5. Can i efile a 2012 tax return Enter one-half of line 4 5. Can i efile a 2012 tax return   6. Can i efile a 2012 tax return Enter the amount of any foreign earned income exclusion, foreign housing exclusion, exclusion of income from U. Can i efile a 2012 tax return S. Can i efile a 2012 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. Can i efile a 2012 tax return   7. Can i efile a 2012 tax return Enter the amount of any tax-exempt interest reported on line 8b of Form 1040 or 1040A 7. Can i efile a 2012 tax return   8. Can i efile a 2012 tax return Add lines 3, 5, 6, and 7 8. Can i efile a 2012 tax return   9. Can i efile a 2012 tax return Enter the amount listed below for your filing status. Can i efile a 2012 tax return $32,000 if you checked box A above. Can i efile a 2012 tax return $25,000 if you checked box B above. Can i efile a 2012 tax return $0 if you checked box C above. Can i efile a 2012 tax return 9. Can i efile a 2012 tax return   10. Can i efile a 2012 tax return Subtract line 9 from line 8. Can i efile a 2012 tax return If zero or less, enter -0- on this line. Can i efile a 2012 tax return 10. Can i efile a 2012 tax return   11. Can i efile a 2012 tax return If line 10 is zero, stop here. Can i efile a 2012 tax return None of your social security benefits are taxable. Can i efile a 2012 tax return  If line 10 is more than zero, enter the amount listed below for your filing status. Can i efile a 2012 tax return $12,000 if you checked box A above. Can i efile a 2012 tax return $9,000 if you checked box B above. Can i efile a 2012 tax return $0 if you checked box C above. Can i efile a 2012 tax return 11. Can i efile a 2012 tax return   12. Can i efile a 2012 tax return Subtract line 11 from line 10. Can i efile a 2012 tax return If zero or less, enter -0- 12. Can i efile a 2012 tax return   13. Can i efile a 2012 tax return Enter the smaller of line 10 or line 11 13. Can i efile a 2012 tax return   14. Can i efile a 2012 tax return Enter one-half of line 13 . Can i efile a 2012 tax return 14. Can i efile a 2012 tax return   15. Can i efile a 2012 tax return Enter the smaller of line 5 or line 14 15. Can i efile a 2012 tax return   16. Can i efile a 2012 tax return Multiply line 12 by . Can i efile a 2012 tax return 85. Can i efile a 2012 tax return If line 12 is zero, enter -0- 16. Can i efile a 2012 tax return   17. Can i efile a 2012 tax return Add lines 15 and 16 17. Can i efile a 2012 tax return   18. Can i efile a 2012 tax return Multiply line 4 by . Can i efile a 2012 tax return 85 18. Can i efile a 2012 tax return   19. Can i efile a 2012 tax return Taxable social security benefits. Can i efile a 2012 tax return Enter the smaller of line 17 or line 18 19. Can i efile a 2012 tax return   Appendix B. Can i efile a 2012 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. Can i efile a 2012 tax return He is 65 years old and had 2013 wages of $89,500. Can i efile a 2012 tax return His wife did not work in 2013. Can i efile a 2012 tax return He also received social security benefits of $12,000 and made a $6,000 contribution to his traditional IRA for the year. Can i efile a 2012 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. Can i efile a 2012 tax return He participated in a section 401(k) retirement plan at work. Can i efile a 2012 tax return  John completes worksheets 1 and 2. Can i efile a 2012 tax return Worksheet 2 shows that his 2013 IRA deduction is $4,980. Can i efile a 2012 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). Can i efile a 2012 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. Can i efile a 2012 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. Can i efile a 2012 tax return Married filing jointly  □ B. Can i efile a 2012 tax return Single, Head of Household, Qualifying Widow(er), or Married filing separately and lived apart from your spouse during the entire year  □ C. Can i efile a 2012 tax return Married filing separately and lived with your spouse at any time during the year     1. Can i efile a 2012 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. Can i efile a 2012 tax return ) 1. Can i efile a 2012 tax return 89,500 2. Can i efile a 2012 tax return Enter the amount in box 5 of all Forms SSA-1099 and Forms RRB-1099 2. Can i efile a 2012 tax return 12,000 3. Can i efile a 2012 tax return Enter one-half of line 2 3. Can i efile a 2012 tax return 6,000 4. Can i efile a 2012 tax return Enter the amount of any foreign earned income exclusion, foreign housing exclusion, U. Can i efile a 2012 tax return S. Can i efile a 2012 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. Can i efile a 2012 tax return 0 5. Can i efile a 2012 tax return Enter the amount of any tax-exempt interest reported on line 8b of Form 1040 or 1040A 5. Can i efile a 2012 tax return 0 6. Can i efile a 2012 tax return Add lines 1, 3, 4, and 5 6. Can i efile a 2012 tax return 95,500 7. Can i efile a 2012 tax return Enter the amount listed below for your filing status. Can i efile a 2012 tax return $32,000 if you checked box A above. Can i efile a 2012 tax return $25,000 if you checked box B above. Can i efile a 2012 tax return $0 if you checked box C above. Can i efile a 2012 tax return 7. Can i efile a 2012 tax return 32,000 8. Can i efile a 2012 tax return Subtract line 7 from line 6. Can i efile a 2012 tax return If zero or less, enter -0- on this line 8. Can i efile a 2012 tax return 63,500 9. Can i efile a 2012 tax return If line 8 is zero, skip to line 17, enter -0-, and continue with line 18. Can i efile a 2012 tax return   If line 8 is more than zero, enter the amount listed below for your filing status. Can i efile a 2012 tax return $12,000 if you checked box A above. Can i efile a 2012 tax return $9,000 if you checked box B above. Can i efile a 2012 tax return $0 if you checked box C above 9. Can i efile a 2012 tax return 12,000 10. Can i efile a 2012 tax return Subtract line 9 from line 8. Can i efile a 2012 tax return If zero or less, enter -0- 10. Can i efile a 2012 tax return 51,500 11. Can i efile a 2012 tax return Enter the smaller of line 8 or line 9 11. Can i efile a 2012 tax return 12,000 12. Can i efile a 2012 tax return Enter one-half of line 11 12. Can i efile a 2012 tax return 6,000 13. Can i efile a 2012 tax return Enter the smaller of line 3 or line 12 13. Can i efile a 2012 tax return 6,000 14. Can i efile a 2012 tax return Multiply line 10 by . Can i efile a 2012 tax return 85. Can i efile a 2012 tax return If line 10 is zero, enter -0- 14. Can i efile a 2012 tax return 43,775 15. Can i efile a 2012 tax return Add lines 13 and 14 15. Can i efile a 2012 tax return 49,775 16. Can i efile a 2012 tax return Multiply line 2 by . Can i efile a 2012 tax return 85 16. Can i efile a 2012 tax return 10,200 17. Can i efile a 2012 tax return Taxable benefits to be included in modified AGI for traditional IRA deduction purposes. Can i efile a 2012 tax return  Enter the smaller of line 15 or line 16 17. Can i efile a 2012 tax return 10,200 18. Can i efile a 2012 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. Can i efile a 2012 tax return 0 19. Can i efile a 2012 tax return Modified AGI for determining your reduced traditional IRA deduction — add lines 1, 17, and 18. Can i efile a 2012 tax return Enter here and on line 2 of Worksheet 2, next 19. Can i efile a 2012 tax return 99,700 Appendix B. Can i efile a 2012 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 . Can i efile a 2012 tax return . Can i efile a 2012 tax return . Can i efile a 2012 tax return AND your modified AGI is over . Can i efile a 2012 tax return . Can i efile a 2012 tax return . Can i efile a 2012 tax return THEN enter on line 1 below . Can i efile a 2012 tax return . Can i efile a 2012 tax return . Can i efile a 2012 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. Can i efile a 2012 tax return Skip this worksheet, proceed to Worksheet 3, and enter your IRA deduction on line 2 of Worksheet 3. Can i efile a 2012 tax return  **If you did not live with your spouse at any time during the year, consider your filing status as single. Can i efile a 2012 tax return  Note. Can i efile a 2012 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. Can i efile a 2012 tax return               1. Can i efile a 2012 tax return Enter the applicable amount from above 1. Can i efile a 2012 tax return 115,000 2. Can i efile a 2012 tax return Enter your modified AGI from Worksheet 1, line 19 2. Can i efile a 2012 tax return 99,700   Note. Can i efile a 2012 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. Can i efile a 2012 tax return Proceed to Worksheet 3. Can i efile a 2012 tax return     3. Can i efile a 2012 tax return Subtract line 2 from line 1 3. Can i efile a 2012 tax return 15,300 4. Can i efile a 2012 tax return Multiply line 3 by the percentage below that applies to you. Can i efile a 2012 tax return If the result is not a multiple of $10, round it to the next highest multiple of $10. Can i efile a 2012 tax return (For example, $611. Can i efile a 2012 tax return 40 is rounded to $620. Can i efile a 2012 tax return ) However, if the result is less than $200, enter $200. Can i efile a 2012 tax return       Married filing jointly or qualifying widow(er) and you are covered by an employer plan, multiply line 3 by 27. Can i efile a 2012 tax return 5%  (. Can i efile a 2012 tax return 275) (by 32. Can i efile a 2012 tax return 5% (. Can i efile a 2012 tax return 325) if you are age 50 or older). Can i efile a 2012 tax return All others, multiply line 3 by 55% (. Can i efile a 2012 tax return 55) (by 65% (. Can i efile a 2012 tax return 65) if you are age 50 or older). Can i efile a 2012 tax return 4. Can i efile a 2012 tax return 4,980 5. Can i efile a 2012 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). Can i efile a 2012 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. Can i efile a 2012 tax return 89,500 6. Can i efile a 2012 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. Can i efile a 2012 tax return 6,000 7. Can i efile a 2012 tax return Deduction. Can i efile a 2012 tax return Compare lines 4, 5, and 6. Can i efile a 2012 tax return Enter the smallest amount here (or a smaller amount if you choose). Can i efile a 2012 tax return Enter this amount on the Form 1040 or 1040A line for your IRA. Can i efile a 2012 tax return (If the amount on line 6 is more than the amount on line 7, complete line 8. Can i efile a 2012 tax return ) 7. Can i efile a 2012 tax return 4,980 8. Can i efile a 2012 tax return Nondeductible contributions. Can i efile a 2012 tax return Subtract line 7 from line 5 or 6, whichever is smaller. Can i efile a 2012 tax return Enter the result here and on line 1 of your Form 8606, Nondeductible IRAs. Can i efile a 2012 tax return 8. Can i efile a 2012 tax return 1,020 Appendix B. Can i efile a 2012 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. Can i efile a 2012 tax return Married filing jointly                   □ B. Can i efile a 2012 tax return Single, Head of Household, Qualifying Widow(er), or Married filing separately  and lived apart from your spouse during the entire year                   □ C. Can i efile a 2012 tax return Married filing separately and lived with your spouse at any time during the  year             1. Can i efile a 2012 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. Can i efile a 2012 tax return ) 1. Can i efile a 2012 tax return 89,500 2. Can i efile a 2012 tax return Deduction(s) from line 7 of Worksheet(s) 2 2. Can i efile a 2012 tax return 4,980 3. Can i efile a 2012 tax return Subtract line 2 from line 1 3. Can i efile a 2012 tax return 84,520 4. Can i efile a 2012 tax return Enter amount in box 5 of all Forms SSA-1099 and Forms RRB-1099 4. Can i efile a 2012 tax return 12,000 5. Can i efile a 2012 tax return Enter one-half of line 4 5. Can i efile a 2012 tax return 6,000 6. Can i efile a 2012 tax return Enter the amount of any foreign earned income exclusion, foreign housing exclusion, exclusion of income from U. Can i efile a 2012 tax return S. Can i efile a 2012 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. Can i efile a 2012 tax return 0 7. Can i efile a 2012 tax return Enter the amount of any tax-exempt interest reported on line 8b of Form 1040 or 1040A 7. Can i efile a 2012 tax return 0 8. Can i efile a 2012 tax return Add lines 3, 5, 6, and 7 8. Can i efile a 2012 tax return 90,520 9. Can i efile a 2012 tax return Enter the amount listed below for your filing status. Can i efile a 2012 tax return $32,000 if you checked box A above. Can i efile a 2012 tax return $25,000 if you checked box B above. Can i efile a 2012 tax return $0 if you checked box C above. Can i efile a 2012 tax return 9. Can i efile a 2012 tax return 32,000 10. Can i efile a 2012 tax return Subtract line 9 from line 8. Can i efile a 2012 tax return If zero or less, enter -0- on this line. Can i efile a 2012 tax return 10. Can i efile a 2012 tax return 58,520 11. Can i efile a 2012 tax return If line 10 is zero, stop here. Can i efile a 2012 tax return None of your social security benefits are taxable. Can i efile a 2012 tax return  If line 10 is more than zero, enter the amount listed below for your filing status. Can i efile a 2012 tax return $12,000 if you checked box A above. Can i efile a 2012 tax return $9,000 if you checked box B above. Can i efile a 2012 tax return $0 if you checked box C above. Can i efile a 2012 tax return 11. Can i efile a 2012 tax return 12,000 12. Can i efile a 2012 tax return Subtract line 11 from line 10. Can i efile a 2012 tax return If zero or less, enter -0- 12. Can i efile a 2012 tax return 46,520 13. Can i efile a 2012 tax return Enter the smaller of line 10 or line 11 13. Can i efile a 2012 tax return 12,000 14. Can i efile a 2012 tax return Enter one-half of line 13 . Can i efile a 2012 tax return 14. Can i efile a 2012 tax return 6,000 15. Can i efile a 2012 tax return Enter the smaller of line 5 or line 14 15. Can i efile a 2012 tax return 6,000 16. Can i efile a 2012 tax return Multiply line 12 by . Can i efile a 2012 tax return 85. Can i efile a 2012 tax return If line 12 is zero, enter -0- 16. Can i efile a 2012 tax return 39,542 17. Can i efile a 2012 tax return Add lines 15 and 16 17. Can i efile a 2012 tax return 45,542 18. Can i efile a 2012 tax return Multiply line 4 by . Can i efile a 2012 tax return 85 18. Can i efile a 2012 tax return 10,200 19. Can i efile a 2012 tax return Taxable social security benefits. Can i efile a 2012 tax return Enter the smaller of line 17 or line 18 19. Can i efile a 2012 tax return 10,200 Appendix C. Can i efile a 2012 tax return Life Expectancy Tables   Table I (Single Life Expectancy) (For Use by Beneficiaries)         Age Life Expectancy Age Life Expectancy 0 82. Can i efile a 2012 tax return 4 28 55. Can i efile a 2012 tax return 3 1 81. Can i efile a 2012 tax return 6 29 54. Can i efile a 2012 tax return 3 2 80. Can i efile a 2012 tax return 6 30 53. Can i efile a 2012 tax return 3 3 79. Can i efile a 2012 tax return 7 31 52. Can i efile a 2012 tax return 4 4 78. Can i efile a 2012 tax return 7 32 51. Can i efile a 2012 tax return 4 5 77. Can i efile a 2012 tax return 7 33 50. Can i efile a 2012 tax return 4 6 76. Can i efile a 2012 tax return 7 34 49. Can i efile a 2012 tax return 4 7 75. Can i efile a 2012 tax return 8 35 48. Can i efile a 2012 tax return 5 8 74. Can i efile a 2012 tax return 8 36 47. Can i efile a 2012 tax return 5 9 73. Can i efile a 2012 tax return 8 37 46. Can i efile a 2012 tax return 5 10 72. Can i efile a 2012 tax return 8 38 45. Can i efile a 2012 tax return 6 11 71. Can i efile a 2012 tax return 8 39 44. Can i efile a 2012 tax return 6 12 70. Can i efile a 2012 tax return 8 40 43. Can i efile a 2012 tax return 6 13 69. Can i efile a 2012 tax return 9 41 42. Can i efile a 2012 tax return 7 14 68. Can i efile a 2012 tax return 9 42 41. Can i efile a 2012 tax return 7 15 67. Can i efile a 2012 tax return 9 43 40. Can i efile a 2012 tax return 7 16 66. Can i efile a 2012 tax return 9 44 39. Can i efile a 2012 tax return 8 17 66. Can i efile a 2012 tax return 0 45 38. Can i efile a 2012 tax return 8 18 65. Can i efile a 2012 tax return 0 46 37. Can i efile a 2012 tax return 9 19 64. Can i efile a 2012 tax return 0 47 37. Can i efile a 2012 tax return 0 20 63. Can i efile a 2012 tax return 0 48 36. Can i efile a 2012 tax return 0 21 62. Can i efile a 2012 tax return 1 49 35. Can i efile a 2012 tax return 1 22 61. Can i efile a 2012 tax return 1 50 34. Can i efile a 2012 tax return 2 23 60. Can i efile a 2012 tax return 1 51 33. Can i efile a 2012 tax return 3 24 59. Can i efile a 2012 tax return 1 52 32. Can i efile a 2012 tax return 3 25 58. Can i efile a 2012 tax return 2 53 31. Can i efile a 2012 tax return 4 26 57. Can i efile a 2012 tax return 2 54 30. Can i efile a 2012 tax return 5 27 56. Can i efile a 2012 tax return 2 55 29. Can i efile a 2012 tax return 6 Appendix C. Can i efile a 2012 tax return (Continued)   Table I (Single Life Expectancy) (For Use by Beneficiaries)         Age Life Expectancy Age Life Expectancy 56 28. Can i efile a 2012 tax return 7 84 8. Can i efile a 2012 tax return 1 57 27. Can i efile a 2012 tax return 9 85 7. Can i efile a 2012 tax return 6 58 27. Can i efile a 2012 tax return 0 86 7. Can i efile a 2012 tax return 1 59 26. Can i efile a 2012 tax return 1 87 6. Can i efile a 2012 tax return 7 60 25. Can i efile a 2012 tax return 2 88 6. Can i efile a 2012 tax return 3 61 24. Can i efile a 2012 tax return 4 89 5. Can i efile a 2012 tax return 9 62 23. Can i efile a 2012 tax return 5 90 5. Can i efile a 2012 tax return 5 63 22. Can i efile a 2012 tax return 7 91 5. Can i efile a 2012 tax return 2 64 21. Can i efile a 2012 tax return 8 92 4. Can i efile a 2012 tax return 9 65 21. Can i efile a 2012 tax return 0 93 4. Can i efile a 2012 tax return 6 66 20. Can i efile a 2012 tax return 2 94 4. Can i efile a 2012 tax return 3 67 19. Can i efile a 2012 tax return 4 95 4. Can i efile a 2012 tax return 1 68 18. Can i efile a 2012 tax return 6 96 3. Can i efile a 2012 tax return 8 69 17. Can i efile a 2012 tax return 8 97 3. Can i efile a 2012 tax return 6 70 17. Can i efile a 2012 tax return 0 98 3. Can i efile a 2012 tax return 4 71 16. Can i efile a 2012 tax return 3 99 3. Can i efile a 2012 tax return 1 72 15. Can i efile a 2012 tax return 5 100 2. Can i efile a 2012 tax return 9 73 14. Can i efile a 2012 tax return 8 101 2. Can i efile a 2012 tax return 7 74 14. Can i efile a 2012 tax return 1 102 2. Can i efile a 2012 tax return 5 75 13. Can i efile a 2012 tax return 4 103 2. Can i efile a 2012 tax return 3 76 12. Can i efile a 2012 tax return 7 104 2. Can i efile a 2012 tax return 1 77 12. Can i efile a 2012 tax return 1 105 1. Can i efile a 2012 tax return 9 78 11. Can i efile a 2012 tax return 4 106 1. Can i efile a 2012 tax return 7 79 10. Can i efile a 2012 tax return 8 107 1. Can i efile a 2012 tax return 5 80 10. Can i efile a 2012 tax return 2 108 1. Can i efile a 2012 tax return 4 81 9. Can i efile a 2012 tax return 7 109 1. Can i efile a 2012 tax return 2 82 9. Can i efile a 2012 tax return 1 110 1. Can i efile a 2012 tax return 1 83 8. Can i efile a 2012 tax return 6 111 and over 1. Can i efile a 2012 tax return 0 Appendix C. Can i efile a 2012 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. Can i efile a 2012 tax return 1 69. Can i efile a 2012 tax return 6 69. Can i efile a 2012 tax return 1 68. Can i efile a 2012 tax return 7 68. Can i efile a 2012 tax return 3 67. Can i efile a 2012 tax return 9 67. Can i efile a 2012 tax return 5 67. Can i efile a 2012 tax return 2 66. Can i efile a 2012 tax return 9 66. Can i efile a 2012 tax return 6 21 69. Can i efile a 2012 tax return 6 69. Can i efile a 2012 tax return 1 68. Can i efile a 2012 tax return 6 68. Can i efile a 2012 tax return 2 67. Can i efile a 2012 tax return 7 67. Can i efile a 2012 tax return 3 66. Can i efile a 2012 tax return 9 66. Can i efile a 2012 tax return 6 66. Can i efile a 2012 tax return 2 65. Can i efile a 2012 tax return 9 22 69. Can i efile a 2012 tax return 1 68. Can i efile a 2012 tax return 6 68. Can i efile a 2012 tax return 1 67. Can i efile a 2012 tax return 6 67. Can i efile a 2012 tax return 2 66. Can i efile a 2012 tax return 7 66. Can i efile a 2012 tax return 3 65. Can i efile a 2012 tax return 9 65. Can i efile a 2012 tax return 6 65. Can i efile a 2012 tax return 2 23 68. Can i efile a 2012 tax return 7 68. Can i efile a 2012 tax return 2 67. Can i efile a 2012 tax return 6 67. Can i efile a 2012 tax return 1 66. Can i efile a 2012 tax return 6 66. Can i efile a 2012 tax return 2 65. Can i efile a 2012 tax return 7 65. Can i efile a 2012 tax return 3 64. Can i efile a 2012 tax return 9 64. Can i efile a 2012 tax return 6 24 68. Can i efile a 2012 tax return 3 67. Can i efile a 2012 tax return 7 67. Can i efile a 2012 tax return 2 66. Can i efile a 2012 tax return 6 66. Can i efile a 2012 tax return 1 65. Can i efile a 2012 tax return 6 65. Can i efile a 2012 tax return 2 64. Can i efile a 2012 tax return 7 64. Can i efile a 2012 tax return 3 63. Can i efile a 2012 tax return 9 25 67. Can i efile a 2012 tax return 9 67. Can i efile a 2012 tax return 3 66. Can i efile a 2012 tax return 7 66. Can i efile a 2012 tax return 2 65. Can i efile a 2012 tax return 6 65. Can i efile a 2012 tax return 1 64. Can i efile a 2012 tax return 6 64. Can i efile a 2012 tax return 2 63. Can i efile a 2012 tax return 7 63. Can i efile a 2012 tax return 3 26 67. Can i efile a 2012 tax return 5 66. Can i efile a 2012 tax return 9 66. Can i efile a 2012 tax return 3 65. Can i efile a 2012 tax return 7 65. Can i efile a 2012 tax return 2 64. Can i efile a 2012 tax return 6 64. Can i efile a 2012 tax return 1 63. Can i efile a 2012 tax return 6 63. Can i efile a 2012 tax return 2 62. Can i efile a 2012 tax return 8 27 67. Can i efile a 2012 tax return 2 66. 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Can i efile a 2012 tax return 7 61. Can i efile a 2012 tax return 2 30 66. Can i efile a 2012 tax return 3 65. Can i efile a 2012 tax return 6 64. Can i efile a 2012 tax return 9 64. Can i efile a 2012 tax return 2 63. Can i efile a 2012 tax return 6 62. Can i efile a 2012 tax return 9 62. Can i efile a 2012 tax return 3 61. Can i efile a 2012 tax return 8 61. Can i efile a 2012 tax return 2 60. Can i efile a 2012 tax return 7 31 66. Can i efile a 2012 tax return 1 65. Can i efile a 2012 tax return 3 64. Can i efile a 2012 tax return 6 63. Can i efile a 2012 tax return 9 63. Can i efile a 2012 tax return 2 62. Can i efile a 2012 tax return 6 62. Can i efile a 2012 tax return 0 61. Can i efile a 2012 tax return 4 60. Can i efile a 2012 tax return 8 60. Can i efile a 2012 tax return 2 32 65. Can i efile a 2012 tax return 8 65. Can i efile a 2012 tax return 1 64. Can i efile a 2012 tax return 3 63. Can i efile a 2012 tax return 6 62. Can i efile a 2012 tax return 9 62. 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Can i efile a 2012 tax return 5 57. Can i efile a 2012 tax return 6 56. Can i efile a 2012 tax return 7 55. Can i efile a 2012 tax return 7 54. Can i efile a 2012 tax return 8 Appendix C. Can i efile a 2012 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. Can i efile a 2012 tax return 3 62. Can i efile a 2012 tax return 3 61. Can i efile a 2012 tax return 4 60. Can i efile a 2012 tax return 4 59. Can i efile a 2012 tax return 5 58. Can i efile a 2012 tax return 5 57. Can i efile a 2012 tax return 6 56. Can i efile a 2012 tax return 6 55. Can i efile a 2012 tax return 7 54. Can i efile a 2012 tax return 7 61 63. Can i efile a 2012 tax return 3 62. Can i efile a 2012 tax return 3 61. Can i efile a 2012 tax return 3 60. Can i efile a 2012 tax return 4 59. Can i efile a 2012 tax return 4 58. 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Can i efile a 2012 tax return 1 59. Can i efile a 2012 tax return 1 58. Can i efile a 2012 tax return 2 57. Can i efile a 2012 tax return 2 56. Can i efile a 2012 tax return 2 55. Can i efile a 2012 tax return 3 54. Can i efile a 2012 tax return 3 Appendix C. Can i efile a 2012 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. Can i efile a 2012 tax return 0 62. Can i efile a 2012 tax return 1 61. Can i efile a 2012 tax return 1 60. Can i efile a 2012 tax return 1 59. Can i efile a 2012 tax return 1 58. Can i efile a 2012 tax return 2 57. Can i efile a 2012 tax return 2 56. Can i efile a 2012 tax return 2 55. Can i efile a 2012 tax return 3 54. Can i efile a 2012 tax return 3 101 63. Can i efile a 2012 tax return 0 62. Can i efile a 2012 tax return 1 61. Can i efile a 2012 tax return 1 60. 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Can i efile a 2012 tax return 0 62. Can i efile a 2012 tax return 1 61. Can i efile a 2012 tax return 1 60. Can i efile a 2012 tax return 1 59. Can i efile a 2012 tax return 1 58. Can i efile a 2012 tax return 2 57. Can i efile a 2012 tax return 2 56. Can i efile a 2012 tax return 2 55. Can i efile a 2012 tax return 3 54. Can i efile a 2012 tax return 3 105 63. Can i efile a 2012 tax return 0 62. Can i efile a 2012 tax return 1 61. Can i efile a 2012 tax return 1 60. Can i efile a 2012 tax return 1 59. Can i efile a 2012 tax return 1 58. Can i efile a 2012 tax return 2 57. Can i efile a 2012 tax return 2 56. Can i efile a 2012 tax return 2 55. Can i efile a 2012 tax return 3 54. Can i efile a 2012 tax return 3 106 63. Can i efile a 2012 tax return 0 62. Can i efile a 2012 tax return 1 61. Can i efile a 2012 tax return 1 60. Can i efile a 2012 tax return 1 59. Can i efile a 2012 tax return 1 58. Can i efile a 2012 tax return 2 57. Can i efile a 2012 tax return 2 56. 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Can i efile a 2012 tax return 3 54. Can i efile a 2012 tax return 3 115+ 63. Can i efile a 2012 tax return 0 62. Can i efile a 2012 tax return 1 61. Can i efile a 2012 tax return 1 60. Can i efile a 2012 tax return 1 59. Can i efile a 2012 tax return 1 58. Can i efile a 2012 tax return 2 57. Can i efile a 2012 tax return 2 56. Can i efile a 2012 tax return 2 55. Can i efile a 2012 tax return 3 54. Can i efile a 2012 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. Can i efile a 2012 tax return 2 59. Can i efile a 2012 tax return 7 59. Can i efile a 2012 tax return 2 58. Can i efile a 2012 tax return 8 58. Can i efile a 2012 tax return 4 58. Can i efile a 2012 tax return 0 57. Can i efile a 2012 tax return 6 57. Can i efile a 2012 tax return 3 57. Can i efile a 2012 tax return 0 56. Can i efile a 2012 tax return 7 31 59. Can i efile a 2012 tax return 7 59. Can i efile a 2012 tax return 2 58. Can i efile a 2012 tax return 7 58. Can i efile a 2012 tax return 2 57. Can i efile a 2012 tax return 8 57. Can i efile a 2012 tax return 4 57. Can i efile a 2012 tax return 0 56. Can i efile a 2012 tax return 6 56. Can i efile a 2012 tax return 3 56. Can i efile a 2012 tax return 0 32 59. Can i efile a 2012 tax return 2 58. Can i efile a 2012 tax return 7 58. Can i efile a 2012 tax return 2 57. Can i efile a 2012 tax return 7 57. Can i efile a 2012 tax return 2 56. Can i efile a 2012 tax return 8 56. Can i efile a 2012 tax return 4 56. Can i efile a 2012 tax return 0 55. Can i efile a 2012 tax return 6 55. Can i efile a 2012 tax return 3 33 58. Can i efile a 2012 tax return 8 58. Can i efile a 2012 tax return 2 57. Can i efile a 2012 tax return 7 57. Can i efile a 2012 tax return 2 56. Can i efile a 2012 tax return 7 56. Can i efile a 2012 tax return 2 55. 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Can i efile a 2012 tax return 1 53. Can i efile a 2012 tax return 3 52. Can i efile a 2012 tax return 5 51. Can i efile a 2012 tax return 7 51. Can i efile a 2012 tax return 0 50. Can i efile a 2012 tax return 2 49. Can i efile a 2012 tax return 5 48. Can i efile a 2012 tax return 8 48. Can i efile a 2012 tax return 1 48 54. Can i efile a 2012 tax return 8 54. Can i efile a 2012 tax return 0 53. Can i efile a 2012 tax return 2 52. Can i efile a 2012 tax return 3 51. Can i efile a 2012 tax return 5 50. Can i efile a 2012 tax return 8 50. Can i efile a 2012 tax return 0 49. Can i efile a 2012 tax return 2 48. Can i efile a 2012 tax return 5 47. Can i efile a 2012 tax return 8 Appendix C. Can i efile a 2012 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. Can i efile a 2012 tax return 7 53. 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Can i efile a 2012 tax return 6 87 53. Can i efile a 2012 tax return 3 52. Can i efile a 2012 tax return 4 51. Can i efile a 2012 tax return 4 50. Can i efile a 2012 tax return 4 49. Can i efile a 2012 tax return 5 48. Can i efile a 2012 tax return 5 47. Can i efile a 2012 tax return 5 46. Can i efile a 2012 tax return 6 45. Can i efile a 2012 tax return 6 44. Can i efile a 2012 tax return 6 88 53. Can i efile a 2012 tax return 3 52. Can i efile a 2012 tax return 4 51. Can i efile a 2012 tax return 4 50. Can i efile a 2012 tax return 4 49. Can i efile a 2012 tax return 5 48. Can i efile a 2012 tax return 5 47. Can i efile a 2012 tax return 5 46. Can i efile a 2012 tax return 6 45. Can i efile a 2012 tax return 6 44. Can i efile a 2012 tax return 6 Appendix C. Can i efile a 2012 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. Can i efile a 2012 tax return 3 52. Can i efile a 2012 tax return 4 51. Can i efile a 2012 tax return 4 50. Can i efile a 2012 tax return 4 49. Can i efile a 2012 tax return 5 48. Can i efile a 2012 tax return 5 47. Can i efile a 2012 tax return 5 46. Can i efile a 2012 tax return 6 45. Can i efile a 2012 tax return 6 44. Can i efile a 2012 tax return 6 90 53. Can i efile a 2012 tax return 3 52. Can i efile a 2012 tax return 4 51. Can i efile a 2012 tax return 4 50. Can i efile a 2012 tax return 4 49. Can i efile a 2012 tax return 5 48. Can i efile a 2012 tax return 5 47. Can i efile a 2012 tax return 5 46. Can i efile a 2012 tax return 6 45. Can i efile a 2012 tax return 6 44. Can i efile a 2012 tax return 6 91 53. 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Can i efile a 2012 tax return 5 46. Can i efile a 2012 tax return 5 45. Can i efile a 2012 tax return 6 44. Can i efile a 2012 tax return 6 113 53. Can i efile a 2012 tax return 3 52. Can i efile a 2012 tax return 4 51. Can i efile a 2012 tax return 4 50. Can i efile a 2012 tax return 4 49. Can i efile a 2012 tax return 4 48. Can i efile a 2012 tax return 5 47. Can i efile a 2012 tax return 5 46. Can i efile a 2012 tax return 5 45. Can i efile a 2012 tax return 6 44. Can i efile a 2012 tax return 6 114 53. Can i efile a 2012 tax return 3 52. Can i efile a 2012 tax return 4 51. Can i efile a 2012 tax return 4 50. Can i efile a 2012 tax return 4 49. Can i efile a 2012 tax return 4 48. Can i efile a 2012 tax return 5 47. Can i efile a 2012 tax return 5 46. Can i efile a 2012 tax return 5 45. Can i efile a 2012 tax return 6 44. Can i efile a 2012 tax return 6 115+ 53. Can i efile a 2012 tax return 3 52. Can i efile a 2012 tax return 4 51. Can i efile a 2012 tax return 4 50. Can i efile a 2012 tax return 4 49. Can i efile a 2012 tax return 4 48. Can i efile a 2012 tax return 5 47. Can i efile a 2012 tax return 5 46. Can i efile a 2012 tax return 5 45. Can i efile a 2012 tax return 6 44. Can i efile a 2012 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. Can i efile a 2012 tax return 2 49. Can i efile a 2012 tax return 8 49. Can i efile a 2012 tax return 3 48. Can i efile a 2012 tax return 9 48. Can i efile a 2012 tax return 5 48. Can i efile a 2012 tax return 1 47. Can i efile a 2012 tax return 7 47. Can i efile a 2012 tax return 4 47. Can i efile a 2012 tax return 1 46. Can i efile a 2012 tax return 8 41 49. Can i efile a 2012 tax return 8 49. Can i efile a 2012 tax return 3 48. Can i efile a 2012 tax return 8 48. Can i efile a 2012 tax return 3 47. 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Can i efile a 2012 tax return 4 43. Can i efile a 2012 tax return 0 47 47. Can i efile a 2012 tax return 4 46. Can i efile a 2012 tax return 7 46. Can i efile a 2012 tax return 1 45. Can i efile a 2012 tax return 5 44. Can i efile a 2012 tax return 9 44. Can i efile a 2012 tax return 4 43. Can i efile a 2012 tax return 9 43. Can i efile a 2012 tax return 4 42. Can i efile a 2012 tax return 9 42. Can i efile a 2012 tax return 4 Appendix C. Can i efile a 2012 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. Can i efile a 2012 tax return 1 46. Can i efile a 2012 tax return 4 45. Can i efile a 2012 tax return 8 45. Can i efile a 2012 tax return 1 44. Can i efile a 2012 tax return 5 44. Can i efile a 2012 tax return 0 43. Can i efile a 2012 tax return 4 42. Can i efile a 2012 tax return 9 42. 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Can i efile a 2012 tax return 5 35. Can i efile a 2012 tax return 6 76 43. Can i efile a 2012 tax return 8 42. Can i efile a 2012 tax return 9 41. Can i efile a 2012 tax return 9 41. Can i efile a 2012 tax return 0 40. Can i efile a 2012 tax return 1 39. Can i efile a 2012 tax return 1 38. Can i efile a 2012 tax return 2 37. Can i efile a 2012 tax return 3 36. Can i efile a 2012 tax return 4 35. Can i efile a 2012 tax return 5 77 43. Can i efile a 2012 tax return 8 42. Can i efile a 2012 tax return 9 41. Can i efile a 2012 tax return 9 41. Can i efile a 2012 tax return 0 40. Can i efile a 2012 tax return 0 39. Can i efile a 2012 tax return 1 38. Can i efile a 2012 tax return 2 37. Can i efile a 2012 tax return 3 36. Can i efile a 2012 tax return 4 35. Can i efile a 2012 tax return 5 78 43. Can i efile a 2012 tax return 8 42. Can i efile a 2012 tax return 8 41. Can i efile a 2012 tax return 9 40. Can i efile a 2012 tax return 9 40. Can i efile a 2012 tax return 0 39. 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Can i efile a 2012 tax return 3 84 43. Can i efile a 2012 tax return 7 42. Can i efile a 2012 tax return 7 41. Can i efile a 2012 tax return 8 40. Can i efile a 2012 tax return 8 39. Can i efile a 2012 tax return 9 39. Can i efile a 2012 tax return 0 38. Can i efile a 2012 tax return 0 37. Can i efile a 2012 tax return 1 36. Can i efile a 2012 tax return 2 35. Can i efile a 2012 tax return 3 85 43. Can i efile a 2012 tax return 7 42. Can i efile a 2012 tax return 7 41. Can i efile a 2012 tax return 8 40. Can i efile a 2012 tax return 8 39. Can i efile a 2012 tax return 9 38. Can i efile a 2012 tax return 9 38. Can i efile a 2012 tax return 0 37. Can i efile a 2012 tax return 1 36. Can i efile a 2012 tax return 2 35. Can i efile a 2012 tax return 2 86 43. Can i efile a 2012 tax return 7 42. Can i efile a 2012 tax return 7 41. Can i efile a 2012 tax return 8 40. Can i efile a 2012 tax return 8 39. Can i efile a 2012 tax return 9 38. Can i efile a 2012 tax return 9 38. Can i efile a 2012 tax return 0 37. Can i efile a 2012 tax return 1 36. Can i efile a 2012 tax return 1 35. Can i efile a 2012 tax return 2 87 43. Can i efile a 2012 tax return 7 42. Can i efile a 2012 tax return 7 41. Can i efile a 2012 tax return 8 40. Can i efile a 2012 tax return 8 39. Can i efile a 2012 tax return 9 38. Can i efile a 2012 tax return 9 38. Can i efile a 2012 tax return 0 37. Can i efile a 2012 tax return 0 36. Can i efile a 2012 tax return 1 35. Can i efile a 2012 tax return 2 Appendix C. Can i efile a 2012 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. Can i efile a 2012 tax return 7 42. Can i efile a 2012 tax return 7 41. Can i efile a 2012 tax return 8 40. Can i efile a 2012 tax return 8 39. Can i efile a 2012 tax return 9 38. Can i efile a 2012 tax return 9 38. Can i efile a 2012 tax return 0 37. Can i efile a 2012 tax return 0 36. Can i efile a 2012 tax return 1 35. Can i efile a 2012 tax return 2 89 43. Can i efile a 2012 tax return 7 42. Can i efile a 2012 tax return 7 41. Can i efile a 2012 tax return 7 40. Can i efile a 2012 tax return 8 39. Can i efile a 2012 tax return 8 38. Can i efile a 2012 tax return 9 38. Can i efile a 2012 tax return 0 37. Can i efile a 2012 tax return 0 36. Can i efile a 2012 tax return 1 35. Can i efile a 2012 tax return 2 90 43. Can i efile a 2012 tax return 7 42. Can i efile a 2012 tax return 7 41. Can i efile a 2012 tax return 7 40. Can i efile a 2012 tax return 8 39. Can i efile a 2012 tax return 8 38. Can i efile a 2012 tax return 9 38. Can i efile a 2012 tax return 0 37. Can i efile a 2012 tax return 0 36. Can i efile a 2012 tax return 1 35. Can i efile a 2012 tax return 2 91 43. Can i efile a 2012 tax return 7 42. Can i efile a 2012 tax return 7 41. Can i efile a 2012 tax return 7 40. Can i efile a 2012 tax return 8 39. Can i efile a 2012 tax return 8 38. Can i efile a 2012 tax return 9 37. Can i efile a 2012 tax return 9 37. Can i efile a 2012 tax return 0 36. Can i efile a 2012 tax return 1 35. Can i efile a 2012 tax return 2 92 43. Can i efile a 2012 tax return 7 42. Can i efile a 2012 tax return 7 41. Can i efile a 2012 tax return 7 40. Can i efile a 2012 tax return 8 39. Can i efile a 2012 tax return 8 38. Can i efile a 2012 tax return 9 37. Can i efile a 2012 tax return 9 37. Can i efile a 2012 tax return 0 36. Can i efile a 2012 tax return 1 35. Can i efile a 2012 tax return 1 93 43. Can i efile a 2012 tax return 7 42. Can i efile a 2012 tax return 7 41. Can i efile a 2012 tax return 7 40. Can i efile a 2012 tax return 8 39. Can i efile a 2012 tax return 8 38. Can i efile a 2012 tax return 9 37. Can i efile a 2012 tax return 9 37. Can i efile a 2012 tax return 0 36. Can i efile a 2012 tax return 1 35. Can i efile a 2012 tax return 1 94 43. Can i efile a 2012 tax return 7 42. Can i efile a 2012 tax return 7 41. Can i efile a 2012 tax return 7 40. Can i efile a 2012 tax return 8 39. Can i efile a 2012 tax return 8 38. Can i efile a 2012 tax return 9 37. Can i efile a 2012 tax return 9 37. Can i efile a 2012 tax return 0 36. Can i efile a 2012 tax return 1 35. Can i efile a 2012 tax return 1 95 43. Can i efile a 2012 tax return 6 42. Can i efile a 2012 tax return 7 41. Can i efile a 2012 tax return 7 40. Can i efile a 2012 tax return 8 39. Can i efile a 2012 tax return 8 38. Can i efile a 2012 tax return 9 37. Can i efile a 2012 tax return 9 37. Can i efile a 2012 tax return 0 36. Can i efile a 2012 tax return 1 35. Can i efile a 2012 tax return 1 96 43. Can i efile a 2012 tax return 6 42. Can i efile a 2012 tax return 7 41. Can i efile a 2012 tax return 7 40. Can i efile a 2012 tax return 8 39. Can i efile a 2012 tax return 8 38. Can i efile a 2012 tax return 9 37. Can i efile a 2012 tax return 9 37. Can i efile a 2012 tax return 0 36. Can i efile a 2012 tax return 1 35. Can i efile a 2012 tax return 1 97 43. Can i efile a 2012 tax return 6 42. Can i efile a 2012 tax return 7 41. Can i efile a 2012 tax return 7 40. Can i efile a 2012 tax return 8 39. Can i efile a 2012 tax return 8 38. Can i efile a 2012 tax return 9 37. Can i efile a 2012 tax return 9 37. Can i efile a 2012 tax return 0 36. Can i efile a 2012 tax return 1 35. Can i efile a 2012 tax return 1 98 43. Can i efile a 2012 tax return 6 42. Can i efile a 2012 tax return 7 41. Can i efile a 2012 tax return 7 40. Can i efile a 2012 tax return 8 39. Can i efile a 2012 tax return 8 38. Can i efile a 2012 tax return 9 37. Can i efile a 2012 tax return 9 37. Can i efile a 2012 tax return 0 36. Can i efile a 2012 tax return 0 35. Can i efile a 2012 tax return 1 99 43. Can i efile a 2012 tax return 6 42. Can i efile a 2012 tax return 7 41. Can i efile a 2012 tax return 7 40. Can i efile a 2012 tax return 8 39. Can i efile a 2012 tax return 8 38. Can i efile a 2012 tax return 9 37. Can i efile a 2012 tax return 9 37. Can i efile a 2012 tax return 0 36. Can i efile a 2012 tax return 0 35. Can i efile a 2012 tax return 1 100 43. Can i efile a 2012 tax return 6 42. Can i efile a 2012 tax return 7 41. Can i efile a 2012 tax return 7 40. Can i efile a 2012 tax return 8 39. Can i efile a 2012 tax return 8 38. Can i efile a 2012 tax return 9 37. Can i efile a 2012 tax return 9 37. Can i efile a 2012 tax return 0 36. Can i efile a 2012 tax return 0 35. Can i efile a 2012 tax return 1 101 43. Can i efile a 2012 tax return 6 42. Can i efile a 2012 tax return 7 41. Can i efile a 2012 tax return 7 40. Can i efile a 2012 tax return 8 39. Can i efile a 2012 tax return 8 38. Can i efile a 2012 tax return 9 37. Can i efile a 2012 tax return 9 37. Can i efile a 2012 tax return 0 36. Can i efile a 2012 tax return 0 35. Can i efile a 2012 tax return 1 102 43. Can i efile a 2012 tax return 6 42. 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Can i efile a 2012 tax return 0 35. Can i efile a 2012 tax return 1 105 43. Can i efile a 2012 tax return 6 42. Can i efile a 2012 tax return 7 41. Can i efile a 2012 tax return 7 40. Can i efile a 2012 tax return 8 39. Can i efile a 2012 tax return 8 38. Can i efile a 2012 tax return 8 37. Can i efile a 2012 tax return 9 37. Can i efile a 2012 tax return 0 36. Can i efile a 2012 tax return 0 35. Can i efile a 2012 tax return 1 106 43. Can i efile a 2012 tax return 6 42. Can i efile a 2012 tax return 7 41. Can i efile a 2012 tax return 7 40. Can i efile a 2012 tax return 8 39. Can i efile a 2012 tax return 8 38. Can i efile a 2012 tax return 8 37. Can i efile a 2012 tax return 9 37. Can i efile a 2012 tax return 0 36. Can i efile a 2012 tax return 0 35. Can i efile a 2012 tax return 1 107 43. Can i efile a 2012 tax return 6 42. Can i efile a 2012 tax return 7 41. Can i efile a 2012 tax return 7 40. Can i efile a 2012 tax return 8 39. Can i efile a 2012 tax return 8 38. Can i efile a 2012 tax return 8 37. Can i efile a 2012 tax return 9 37. Can i efile a 2012 tax return 0 36. Can i efile a 2012 tax return 0 35. Can i efile a 2012 tax return 1 108 43. Can i efile a 2012 tax return 6 42. Can i efile a 2012 tax return 7 41. Can i efile a 2012 tax return 7 40. Can i efile a 2012 tax return 8 39. Can i efile a 2012 tax return 8 38. Can i efile a 2012 tax return 8 37. Can i efile a 2012 tax return 9 37. Can i efile a 2012 tax return 0 36. Can i efile a 2012 tax return 0 35. Can i efile a 2012 tax return 1 109 43. Can i efile a 2012 tax return 6 42. Can i efile a 2012 tax return 7 41. Can i efile a 2012 tax return 7 40. Can i efile a 2012 tax return 7 39. Can i efile a 2012 tax return 8 38. Can i efile a 2012 tax return 8 37. Can i efile a 2012 tax return 9 37. Can i efile a 2012 tax return 0 36. Can i efile a 2012 tax return 0 35. Can i efile a 2012 tax return 1 110 43. Can i efile a 2012 tax return 6 42. Can i efile a 2012 tax return 7 41. Can i efile a 2012 tax return 7 40. Can i efile a 2012 tax return 7 39. Can i efile a 2012 tax return 8 38. Can i efile a 2012 tax return 8 37. Can i efile a 2012 tax return 9 37. Can i efile a 2012 tax return 0 36. Can i efile a 2012 tax return 0 35. Can i efile a 2012 tax return 1 111 43. Can i efile a 2012 tax return 6 42. Can i efile a 2012 tax return 7 41. Can i efile a 2012 tax return 7 40. Can i efile a 2012 tax return 7 39. Can i efile a 2012 tax return 8 38. Can i efile a 2012 tax return 8 37. Can i efile a 2012 tax return 9 37. Can i efile a 2012 tax return 0 36. Can i efile a 2012 tax return 0 35. Can i efile a 2012 tax return 1 112 43. Can i efile a 2012 tax return 6 42. Can i efile a 2012 tax return 7 41. Can i efile a 2012 tax return 7 40. Can i efile a 2012 tax return 7 39. Can i efile a 2012 tax return 8 38. Can i efile a 2012 tax return 8 37. Can i efile a 2012 tax return 9 37. Can i efile a 2012 tax return 0 36. Can i efile a 2012 tax return 0 35. Can i efile a 2012 tax return 1 113 43. Can i efile a 2012 tax return 6 42. Can i efile a 2012 tax return 7 41. Can i efile a 2012 tax return 7 40. Can i efile a 2012 tax return 7 39. Can i efile a 2012 tax return 8 38. Can i efile a 2012 tax return 8 37. Can i efile a 2012 tax return 9 37. Can i efile a 2012 tax return 0 36. Can i efile a 2012 tax return 0 35. Can i efile a 2012 tax return 1 114 43. Can i efile a 2012 tax return 6 42. Can i efile a 2012 tax return 7 41. Can i efile a 2012 tax return 7 40. Can i efile a 2012 tax return 7 39. Can i efile a 2012 tax return 8 38. Can i efile a 2012 tax return 8 37. Can i efile a 2012 tax return 9 37. Can i efile a 2012 tax return 0 36. Can i efile a 2012 tax return 0 35. Can i efile a 2012 tax return 1 115+ 43. Can i efile a 2012 tax return 6 42. Can i efile a 2012 tax return 7 41. Can i efile a 2012 tax return 7 40. Can i efile a 2012 tax return 7 39. Can i efile a 2012 tax return 8 38. Can i efile a 2012 tax return 8 37. Can i efile a 2012 tax return 9 37. Can i efile a 2012 tax return 0 36. Can i efile a 2012 tax return 0 35. Can i efile a 2012 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. Can i efile a 2012 tax return 4 40. Can i efile a 2012 tax return 0 39. Can i efile a 2012 tax return 5 39. Can i efile a 2012 tax return 1 38. Can i efile a 2012 tax return 7 38. Can i efile a 2012 tax return 3 38. Can i efile a 2012 tax return 0 37. Can i efile a 2012 tax return 6 37. Can i efile a 2012 tax return 3 37. Can i efile a 2012 tax return 1 51 40. Can i efile a 2012 tax return 0 39. Can i efile a 2012 tax return 5 39. Can i efile a 2012 tax return 0 38. Can i efile a 2012 tax return 5 38. Can i efile a 2012 tax return 1 37. Can i efile a 2012 tax return 7 37. Can i efile a 2012 tax return 4 37. Can i efile a 2012 tax return 0 36. Can i efile a 2012 tax return 7 36. Can i efile a 2012 tax return 4 52 39. Can i efile a 2012 tax return 5 39. Can i efile a 2012 tax return 0 38. Can i efile a 2012 tax return 5 38. Can i efile a 2012 tax return 0 37. Can i efile a 2012 tax return 6 37. Can i efile a 2012 tax return 2 36. Can i efile a 2012 tax return 8 36. Can i efile a 2012 tax return 4 36. Can i efile a 2012 tax return 0 35. Can i efile a 2012 tax return 7 53 39. Can i efile a 2012 tax return 1 38. Can i efile a 2012 tax return 5 38. Can i efile a 2012 tax return 0 37. Can i efile a 2012 tax return 5 37. Can i efile a 2012 tax return 1 36. Can i efile a 2012 tax return 6 36. Can i efile a 2012 tax return 2 35. Can i efile a 2012 tax return 8 35. Can i efile a 2012 tax return 4 35. Can i efile a 2012 tax return 1 54 38. Can i efile a 2012 tax return 7 38. Can i efile a 2012 tax return 1 37. Can i efile a 2012 tax return 6 37. Can i efile a 2012 tax return 1 36. Can i efile a 2012 tax return 6 36. Can i efile a 2012 tax return 1 35. Can i efile a 2012 tax return 7 35. Can i efile a 2012 tax return 2 34. Can i efile a 2012 tax return 8 34. Can i efile a 2012 tax return 5 55 38. Can i efile a 2012 tax return 3 37. Can i efile a 2012 tax return 7 37. Can i efile a 2012 tax return 2 36. Can i efile a 2012 tax return 6 36. Can i efile a 2012 tax return 1 35. Can i efile a 2012 tax return 6 35. Can i efile a 2012 tax return 1 34. Can i efile a 2012 tax return 7 34. Can i efile a 2012 tax return 3 33. Can i efile a 2012 tax return 9 56 38. Can i efile a 2012 tax return 0 37. Can i efile a 2012 tax return 4 36. Can i efile a 2012 tax return 8 36. Can i efile a 2012 tax return 2 35. Can i efile a 2012 tax return 7 35. Can i efile a 2012 tax return 1 34. Can i efile a 2012 tax return 7 34. Can i efile a 2012 tax return 2 33. Can i efile a 2012 tax return 7 33. Can i efile a 2012 tax return 3 Appendix C. Can i efile a 2012 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. Can i efile a 2012 tax return 6 37. Can i efile a 2012 tax return 0 36. Can i efile a 2012 tax return 4 35. Can i efile a 2012 tax return 8 35. Can i efile a 2012 tax return 2 34. Can i efile a 2012 tax return 7 34. Can i efile a 2012 tax return 2 33. Can i efile a 2012 tax return 7 33. Can i efile a 2012 tax return 2 32. Can i efile a 2012 tax return 8 58 37. Can i efile a 2012 tax return 3 36. Can i efile a 2012 tax return 7 36. Can i efile a 2012 tax return 0 35. Can i efile a 2012 tax return 4 34. Can i efile a 2012 tax return 8 34. Can i efile a 2012 tax return 3 33. Can i efile a 2012 tax return 7 33. Can i efile a 2012 tax return 2 32. Can i efile a 2012 tax return 8 32. Can i efile a 2012 tax return 3 59 37. Can i efile a 2012 tax return 1 36. Can i efile a 2012 tax return 4 35. Can i efile a 2012 tax return 7 35. Can i efile a 2012 tax return 1 34. Can i efile a 2012 tax return 5 33. Can i efile a 2012 tax return 9 33. Can i efile a 2012 tax return 3 32. Can i efile a 2012 tax return 8 32. Can i efile a 2012 tax return 3 31. Can i efile a 2012 tax return 8 60 36. Can i efile a 2012 tax return 8 36. Can i efile a 2012 tax return 1 35. Can i efile a 2012 tax return 4 34. Can i efile a 2012 tax return 8 34. Can i efile a 2012 tax return 1 33. Can i efile a 2012 tax return 5 32. Can i efile a 2012 tax return 9 32. Can i efile a 2012 tax return 4 31. Can i efile a 2012 tax return 9 31. Can i efile a 2012 tax return 3 61 36. Can i efile a 2012 tax return 6 35. Can i efile a 2012 tax return 8 35. Can i efile a 2012 tax return 1 34. Can i efile a 2012 tax return 5 33. Can i efile a 2012 tax return 8 33. Can i efile a 2012 tax return 2 32. Can i efile a 2012 tax return 6 32. 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Can i efile a 2012 tax return 0 27. Can i efile a 2012 tax return 2 26. Can i efile a 2012 tax return 3 89 34. Can i efile a 2012 tax return 3 33. Can i efile a 2012 tax return 3 32. Can i efile a 2012 tax return 4 31. Can i efile a 2012 tax return 5 30. Can i efile a 2012 tax return 7 29. Can i efile a 2012 tax return 8 28. Can i efile a 2012 tax return 9 28. Can i efile a 2012 tax return 0 27. Can i efile a 2012 tax return 2 26. Can i efile a 2012 tax return 3 90 34. Can i efile a 2012 tax return 2 33. Can i efile a 2012 tax return 3 32. Can i efile a 2012 tax return 4 31. Can i efile a 2012 tax return 5 30. Can i efile a 2012 tax return 6 29. Can i efile a 2012 tax return 8 28. Can i efile a 2012 tax return 9 28. Can i efile a 2012 tax return 0 27. Can i efile a 2012 tax return 1 26. Can i efile a 2012 tax return 3 91 34. Can i efile a 2012 tax return 2 33. Can i efile a 2012 tax return 3 32. Can i efile a 2012 tax return 4 31. Can i efile a 2012 tax return 5 30. Can i efile a 2012 tax return 6 29. Can i efile a 2012 tax return 7 28. Can i efile a 2012 tax return 9 28. Can i efile a 2012 tax return 0 27. Can i efile a 2012 tax return 1 26. Can i efile a 2012 tax return 3 92 34. Can i efile a 2012 tax return 2 33. Can i efile a 2012 tax return 3 32. Can i efile a 2012 tax return 4 31. Can i efile a 2012 tax return 5 30. Can i efile a 2012 tax return 6 29. Can i efile a 2012 tax return 7 28. Can i efile a 2012 tax return 8 28. Can i efile a 2012 tax return 0 27. Can i efile a 2012 tax return 1 26. Can i efile a 2012 tax return 2 93 34. Can i efile a 2012 tax return 2 33. Can i efile a 2012 tax return 3 32. Can i efile a 2012 tax return 4 31. Can i efile a 2012 tax return 5 30. Can i efile a 2012 tax return 6 29. Can i efile a 2012 tax return 7 28. Can i efile a 2012 tax return 8 28. Can i efile a 2012 tax return 0 27. Can i efile a 2012 tax return 1 26. Can i efile a 2012 tax return 2 94 34. Can i efile a 2012 tax return 2 33. Can i efile a 2012 tax return 3 32. Can i efile a 2012 tax return 4 31. Can i efile a 2012 tax return 5 30. Can i efile a 2012 tax return 6 29. Can i efile a 2012 tax return 7 28. Can i efile a 2012 tax return 8 27. Can i efile a 2012 tax return 9 27. Can i efile a 2012 tax return 1 26. Can i efile a 2012 tax return 2 95 34. Can i efile a 2012 tax return 2 33. Can i efile a 2012 tax return 3 32. Can i efile a 2012 tax return 4 31. Can i efile a 2012 tax return 5 30. Can i efile a 2012 tax return 6 29. Can i efile a 2012 tax return 7 28. Can i efile a 2012 tax return 8 27. Can i efile a 2012 tax return 9 27. Can i efile a 2012 tax return 1 26. Can i efile a 2012 tax return 2 96 34. Can i efile a 2012 tax return 2 33. Can i efile a 2012 tax return 3 32. Can i efile a 2012 tax return 4 31. Can i efile a 2012 tax return 5 30. Can i efile a 2012 tax return 6 29. Can i efile a 2012 tax return 7 28. Can i efile a 2012 tax return 8 27. Can i efile a 2012 tax return 9 27. Can i efile a 2012 tax return 0 26. Can i efile a 2012 tax return 2 Appendix C. Can i efile a 2012 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. Can i efile a 2012 tax return 2 33. Can i efile a 2012 tax return 3 32. Can i efile a 2012 tax return 4 31. Can i efile a 2012 tax return 5 30. Can i efile a 2012 tax return 6 29. Can i efile a 2012 tax return 7 28. Can i efile a 2012 tax return 8 27. Can i efile a 2012 tax return 9 27. Can i efile a 2012 tax return 0 26. Can i efile a 2012 tax return 2 98 34. Can i efile a 2012 tax return 2 33. Can i efile a 2012 tax return 3 32. Can i efile a 2012 tax return 4 31. Can i efile a 2012 tax return 5 30. Can i efile a 2012 tax return 6 29. Can i efile a 2012 tax return 7 28. Can i efile a 2012 tax return 8 27. Can i efile a 2012 tax return 9 27. Can i efile a 2012 tax return 0 26. Can i efile a 2012 tax return 2 99 34. Can i efile a 2012 tax return 2 33. Can i efile a 2012 tax return 3 32. Can i efile a 2012 tax return 4 31. Can i efile a 2012 tax return 5 30. Can i efile a 2012 tax return 6 29. Can i efile a 2012 tax return 7 28. Can i efile a 2012 tax return 8 27. Can i efile a 2012 tax return 9 27. Can i efile a 2012 tax return 0 26. Can i efile a 2012 tax return 2 100 34. Can i efile a 2012 tax return 2 33. Can i efile a 2012 tax return 3 32. Can i efile a 2012 tax return 4 31. Can i efile a 2012 tax return 5 30. Can i efile a 2012 tax return 6 29. Can i efile a 2012 tax return 7 28. Can i efile a 2012 tax return 8 27. Can i efile a 2012 tax return 9 27. Can i efile a 2012 tax return 0 26. Can i efile a 2012 tax return 1 101 34. Can i efile a 2012 tax return 2 33. Can i efile a 2012 tax return 3 32. Can i efile a 2012 tax return 4 31. Can i efile a 2012 tax return 5 30. Can i efile a 2012 tax return 6 29. Can i efile a 2012 tax return 7 28. Can i efile a 2012 tax return 8 27. Can i efile a 2012 tax return 9 27. Can i efile a 2012 tax return 0 26. Can i efile a 2012 tax return 1 102 34. Can i efile a 2012 tax return 2 33. Can i efile a 2012 tax return 3 32. Can i efile a 2012 tax return 4 31. Can i efile a 2012 tax return 4 30. Can i efile a 2012 tax return 5 29. Can i efile a 2012 tax return 7 28. Can i efile a 2012 tax return 8 27. Can i efile a 2012 tax return 9 27. Can i efile a 2012 tax return 0 26. Can i efile a 2012 tax return 1 103 34. Can i efile a 2012 tax return 2 33. Can i efile a 2012 tax return 3 32. Can i efile a 2012 tax return 4 31. Can i efile a 2012 tax return 4 30. Can i efile a 2012 tax return 5 29. Can i efile a 2012 tax return 7 28. Can i efile a 2012 tax return 8 27. Can i efile a 2012 tax return 9 27. Can i efile a 2012 tax return 0 26. Can i efile a 2012 tax return 1 104 34. Can i efile a 2012 tax return 2 33. Can i efile a 2012 tax return 3 32. Can i efile a 2012 tax return 4 31. Can i efile a 2012 tax return 4 30. Can i efile a 2012 tax return 5 29. Can i efile a 2012 tax return 6 28. Can i efile a 2012 tax return 8 27. Can i efile a 2012 tax return 9 27. Can i efile a 2012 tax return 0 26. Can i efile a 2012 tax return 1 105 34. Can i efile a 2012 tax return 2 33. Can i efile a 2012 tax return 3 32. Can i efile a 2012 tax return 3 31. Can i efile a 2012 tax return 4 30. Can i efile a 2012 tax return 5 29. Can i efile a 2012 tax return 6 28. Can i efile a 2012 tax return 8 27. Can i efile a 2012 tax return 9 27. Can i efile a 2012 tax return 0 26. Can i efile a 2012 tax return 1 106 34. Can i efile a 2012 tax return 2 33. Can i efile a 2012 tax return 3 32. Can i efile a 2012 tax return 3 31. Can i efile a 2012 tax return 4 30. Can i efile a 2012 tax return 5 29. Can i efile a 2012 tax return 6 28. Can i efile a 2012 tax return 8 27. Can i efile a 2012 tax return 9 27. Can i efile a 2012 tax return 0 26. Can i efile a 2012 tax return 1 107 34. Can i efile a 2012 tax return 2 33. Can i efile a 2012 tax return 3 32. Can i efile a 2012 tax return 3 31. Can i efile a 2012 tax return 4 30. Can i efile a 2012 tax return 5 29. Can i efile a 2012 tax return 6 28. Can i efile a 2012 tax return 8 27. Can i efile a 2012 tax return 9 27. Can i efile a 2012 tax return 0 26. Can i efile a 2012 tax return 1 108 34. Can i efile a 2012 tax return 2 33. Can i efile a 2012 tax return 3 32. Can i efile a 2012 tax return 3 31. Can i efile a 2012 tax return 4 30. Can i efile a 2012 tax return 5 29. Can i efile a 2012 tax return 6 28. Can i efile a 2012 tax return 8 27. Can i efile a 2012 tax return 9 27. Can i efile a 2012 tax return 0 26. Can i efile a 2012 tax return 1 109 34. Can i efile a 2012 tax return 2 33. Can i efile a 2012 tax return 3 32. Can i efile a 2012 tax return 3 31. Can i efile a 2012 tax return 4 30. Can i efile a 2012 tax return 5 29. Can i efile a 2012 tax return 6 28. Can i efile a 2012 tax return 7 27. Can i efile a 2012 tax return 9 27. Can i efile a 2012 tax return 0 26. Can i efile a 2012 tax return 1 110 34. Can i efile a 2012 tax return 2 33. Can i efile a 2012 tax return 3 32. Can i efile a 2012 tax return 3 31. Can i efile a 2012 tax return 4 30. Can i efile a 2012 tax return 5 29. Can i efile a 2012 tax return 6 28. Can i efile a 2012 tax return 7 27. Can i efile a 2012 tax return 9 27. Can i efile a 2012 tax return 0 26. Can i efile a 2012 tax return 1 111 34. Can i efile a 2012 tax return 2 33. Can i efile a 2012 tax return 3 32. Can i efile a 2012 tax return 3 31. Can i efile a 2012 tax return 4 30. Can i efile a 2012 tax return 5 29. Can i efile a 2012 tax return 6 28. Can i efile a 2012 tax return 7 27. Can i efile a 2012 tax return 9 27. Can i efile a 2012 tax return 0 26. Can i efile a 2012 tax return 1 112 34. Can i efile a 2012 tax return 2 33. Can i efile a 2012 tax return 3 32. Can i efile a 2012 tax return 3 31. Can i efile a 2012 tax return 4 30. Can i efile a 2012 tax return 5 29. Can i efile a 2012 tax return 6 28. Can i efile a 2012 tax return 7 27. Can i efile a 2012 tax return 9 27. Can i efile a 2012 tax return 0 26. Can i efile a 2012 tax return 1 113 34. Can i efile a 2012 tax return 2 33. Can i efile a 2012 tax return 3 32. Can i efile a 2012 tax return 3 31. Can i efile a 2012 tax return 4 30. Can i efile a 2012 tax return 5 29. Can i efile a 2012 tax return 6 28. Can i efile a 2012 tax return 7 27. Can i efile a 2012 tax return 9 27. Can i efile a 2012 tax return 0 26. Can i efile a 2012 tax return 1 114 34. Can i efile a 2012 tax return 2 33. Can i efile a 2012 tax return 3 32. Can i efile a 2012 tax return 3 31. Can i efile a 2012 tax return 4 30. Can i efile a 2012 tax return 5 29. Can i efile a 2012 tax return 6 28. Can i efile a 2012 tax return 7 27. Can i efile a 2012 tax return 9 27. Can i efile a 2012 tax return 0 26. Can i efile a 2012 tax return 1 115+ 34. Can i efile a 2012 tax return 2 33. Can i efile a 2012 tax return 3 32. Can i efile a 2012 tax return 3 31. Can i efile a 2012 tax return 4 30. Can i efile a 2012 tax return 5 29. Can i efile a 2012 tax return 6 28. Can i efile a 2012 tax return 7 27. Can i efile a 2012 tax return 9 27. Can i efile a 2012 tax return 0 26. Can i efile a 2012 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. Can i efile a 2012 tax return 9 30. Can i efile a 2012 tax return 4 30. Can i efile a 2012 tax return 0 29. Can i efile a 2012 tax return 6 29. Can i efile a 2012 tax return 2 28. Can i efile a 2012 tax return 8 28. Can i efile a 2012 tax return 5 28. Can i efile a 2012 tax return 2 27. Can i efile a 2012 tax return 9 27. Can i efile a 2012 tax return 6 61 30. Can i efile a 2012 tax return 4 29. Can i efile a 2012 tax return 9 29. Can i efile a 2012 tax return 5 29. Can i efile a 2012 tax return 0 28. Can i efile a 2012 tax return 6 28. Can i efile a 2012 tax return 3 27. Can i efile a 2012 tax return 9 27. Can i efile a 2012 tax return 6 27. Can i efile a 2012 tax return 3 27. Can i efile a 2012 tax return 0 62 30. Can i efile a 2012 tax return 0 29. Can i efile a 2012 tax return 5 29. Can i efile a 2012 tax return 0 28. Can i efile a 2012 tax return 5 28. Can i efile a 2012 tax return 1 27. Can i efile a 2012 tax return 7 27. Can i efile a 2012 tax return 3 27. Can i efile a 2012 tax return 0 26. Can i efile a 2012 tax return 7 26. Can i efile a 2012 tax return 4 63 29. Can i efile a 2012 tax return 6 29. Can i efile a 2012 tax return 0 28. Can i efile a 2012 tax return 5 28. Can i efile a 2012 tax return 1 27. Can i efile a 2012 tax return 6 27. Can i efile a 2012 tax return 2 26. Can i efile a 2012 tax return 8 26. Can i efile a 2012 tax return 4 26. Can i efile a 2012 tax return 1 25. Can i efile a 2012 tax return 7 64 29. Can i efile a 2012 tax return 2 28. Can i efile a 2012 tax return 6 28. Can i efile a 2012 tax return 1 27. Can i efile a 2012 tax return 6 27. Can i efile a 2012 tax return 1 26. Can i efile a 2012 tax return 7 26. Can i efile a 2012 tax return 3 25. Can i efile a 2012 tax return 9 25. Can i efile a 2012 tax return 5 25. Can i efile a 2012 tax return 2 65 28. Can i efile a 2012 tax return 8 28. Can i efile a 2012 tax return 3 27. Can i efile a 2012 tax return 7 27. Can i efile a 2012 tax return 2 26. Can i efile a 2012 tax return 7 26. Can i efile a 2012 tax return 2 25. Can i efile a 2012 tax return 8 25. Can i efile a 2012 tax return 4 25. Can i efile a 2012 tax return 0 24. Can i efile a 2012 tax return 6 66 28. Can i efile a 2012 tax return 5 27. Can i efile a 2012 tax return 9 27. Can i efile a 2012 tax return 3 26. Can i efile a 2012 tax return 8 26. Can i efile a 2012 tax return 3 25. Can i efile a 2012 tax return 8 25. Can i efile a 2012 tax return 3 24. Can i efile a 2012 tax return 9 24. Can i efile a 2012 tax return 5 24. Can i efile a 2012 tax return 1 67 28. Can i efile a 2012 tax return 2 27. Can i efile a 2012 tax return 6 27. Can i efile a 2012 tax return 0 26. Can i efile a 2012 tax return 4 25. Can i efile a 2012 tax return 9 25. Can i efile a 2012 tax return 4 24. Can i efile a 2012 tax return 9 24. Can i efile a 2012 tax return 4 24. Can i efile a 2012 tax return 0 23. Can i efile a 2012 tax return 6 68 27. Can i efile a 2012 tax return 9 27. Can i efile a 2012 tax return 3 26. Can i efile a 2012 tax return 7 26. Can i efile a 2012 tax return 1 25. Can i efile a 2012 tax return 5 25. Can i efile a 2012 tax return 0 24. Can i efile a 2012 tax return 5 24. Can i efile a 2012 tax return 0 23. Can i efile a 2012 tax return 5 23. Can i efile a 2012 tax return 1 69 27. Can i efile a 2012 tax return 6 27. Can i efile a 2012 tax return 0 26. Can i efile a 2012 tax return 4 25. Can i efile a 2012 tax return 7 25. Can i efile a 2012 tax return 2 24. Can i efile a 2012 tax return 6 24. Can i efile a 2012 tax return 1 23. Can i efile a 2012 tax return 6 23. Can i efile a 2012 tax return 1 22. Can i efile a 2012 tax return 6 70 27. Can i efile a 2012 tax return 4 26. Can i efile a 2012 tax return 7 26. Can i efile a 2012 tax return 1 25. Can i efile a 2012 tax return 4 24. Can i efile a 2012 tax return 8 24. Can i efile a 2012 tax return 3 23. Can i efile a 2012 tax return 7 23. Can i efile a 2012 tax return 2 22. Can i efile a 2012 tax return 7 22. Can i efile a 2012 tax return 2 71 27. Can i efile a 2012 tax return 2 26. Can i efile a 2012 tax return 5 25. Can i efile a 2012 tax return 8 25. Can i efile a 2012 tax return 2 24. Can i efile a 2012 tax return 5 23. Can i efile a 2012 tax return 9 23. Can i efile a 2012 tax return 4 22. Can i efile a 2012 tax return 8 22. Can i efile a 2012 tax return 3 21. Can i efile a 2012 tax return 8 72 27. Can i efile a 2012 tax return 0 26. Can i efile a 2012 tax return 3 25. Can i efile a 2012 tax return 6 24. Can i efile a 2012 tax return 9 24. Can i efile a 2012 tax return 3 23. Can i efile a 2012 tax return 7 23. Can i efile a 2012 tax return 1 22. Can i efile a 2012 tax return 5 22. Can i efile a 2012 tax return 0 21. Can i efile a 2012 tax return 4 73 26. Can i efile a 2012 tax return 8 26. Can i efile a 2012 tax return 1 25. Can i efile a 2012 tax return 4 24. Can i efile a 2012 tax return 7 24. Can i efile a 2012 tax return 0 23. Can i efile a 2012 tax return 4 22. Can i efile a 2012 tax return 8 22. Can i efile a 2012 tax return 2 21. Can i efile a 2012 tax return 6 21. Can i efile a 2012 tax return 1 74 26. Can i efile a 2012 tax return 6 25. Can i efile a 2012 tax return 9 25. Can i efile a 2012 tax return 2 24. Can i efile a 2012 tax return 5 23. Can i efile a 2012 tax return 8 23. Can i efile a 2012 tax return 1 22. Can i efile a 2012 tax return 5 21. Can i efile a 2012 tax return 9 21. Can i efile a 2012 tax return 3 20. Can i efile a 2012 tax return 8 75 26. Can i efile a 2012 tax return 5 25. Can i efile a 2012 tax return 7 25. Can i efile a 2012 tax return 0 24. Can i efile a 2012 tax return 3 23. Can i efile a 2012 tax return 6 22. Can i efile a 2012 tax return 9 22. Can i efile a 2012 tax return 3 21. Can i efile a 2012 tax return 6 21. Can i efile a 2012 tax return 0 20. Can i efile a 2012 tax return 5 Appendix C. Can i efile a 2012 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. Can i efile a 2012 tax return 3 25. Can i efile a 2012 tax return 6 24. Can i efile a 2012 tax return 8 24. Can i efile a 2012 tax return 1 23. Can i efile a 2012 tax return 4 22. Can i efile a 2012 tax return 7 22. Can i efile a 2012 tax return 0 21. Can i efile a 2012 tax return 4 20. Can i efile a 2012 tax return 8 20. Can i efile a 2012 tax return 2 77 26. Can i efile a 2012 tax return 2 25. Can i efile a 2012 tax return 4 24. Can i efile a 2012 tax return 7 23. Can i efile a 2012 tax return 9 23. Can i efile a 2012 tax return 2 22. Can i efile a 2012 tax return 5 21. Can i efile a 2012 tax return 8 21. Can i efile a 2012 tax return 2 20. Can i efile a 2012 tax return 6 19. Can i efile a 2012 tax return 9 78 26. Can i efile a 2012 tax return 1 25. Can i efile a 2012 tax return 3 24. Can i efile a 2012 tax return 6 23. Can i efile a 2012 tax return 8 23. Can i efile a 2012 tax return 1 22. Can i efile a 2012 tax return 4 21. Can i efile a 2012 tax return 7 21. Can i efile a 2012 tax return 0 20. Can i efile a 2012 tax return 3 19. Can i efile a 2012 tax return 7 79 26. Can i efile a 2012 tax return 0 25. Can i efile a 2012 tax return 2 24. Can i efile a 2012 tax return 4 23. 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Can i efile a 2012 tax return 4 18. Can i efile a 2012 tax return 6 17. Can i efile a 2012 tax return 8 112 25. Can i efile a 2012 tax return 2 24. Can i efile a 2012 tax return 4 23. Can i efile a 2012 tax return 5 22. Can i efile a 2012 tax return 7 21. Can i efile a 2012 tax return 8 21. Can i efile a 2012 tax return 0 20. Can i efile a 2012 tax return 2 19. Can i efile a 2012 tax return 4 18. Can i efile a 2012 tax return 6 17. Can i efile a 2012 tax return 8 113 25. Can i efile a 2012 tax return 2 24. Can i efile a 2012 tax return 4 23. Can i efile a 2012 tax return 5 22. Can i efile a 2012 tax return 7 21. Can i efile a 2012 tax return 8 21. Can i efile a 2012 tax return 0 20. Can i efile a 2012 tax return 2 19. Can i efile a 2012 tax return 4 18. Can i efile a 2012 tax return 6 17. Can i efile a 2012 tax return 8 114 25. Can i efile a 2012 tax return 2 24. Can i efile a 2012 tax return 4 23. Can i efile a 2012 tax return 5 22. Can i efile a 2012 tax return 7 21. Can i efile a 2012 tax return 8 21. Can i efile a 2012 tax return 0 20. Can i efile a 2012 tax return 2 19. Can i efile a 2012 tax return 4 18. Can i efile a 2012 tax return 6 17. Can i efile a 2012 tax return 8 115+ 25. Can i efile a 2012 tax return 2 24. Can i efile a 2012 tax return 4 23. Can i efile a 2012 tax return 5 22. Can i efile a 2012 tax return 7 21. Can i efile a 2012 tax return 8 21. Can i efile a 2012 tax return 0 20. Can i efile a 2012 tax return 2 19. Can i efile a 2012 tax return 4 18. Can i efile a 2012 tax return 6 17. Can i efile a 2012 tax return 8 Appendix C. Can i efile a 2012 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. Can i efile a 2012 tax return 8 21. Can i efile a 2012 tax return 3 20. Can i efile a 2012 tax return 9 20. Can i efile a 2012 tax return 6 20. Can i efile a 2012 tax return 2 19. Can i efile a 2012 tax return 9 19. Can i efile a 2012 tax return 6 19. Can i efile a 2012 tax return 4 19. Can i efile a 2012 tax return 1 18. Can i efile a 2012 tax return 9 71 21. Can i efile a 2012 tax return 3 20. Can i efile a 2012 tax return 9 20. Can i efile a 2012 tax return 5 20. Can i efile a 2012 tax return 1 19. Can i efile a 2012 tax return 7 19. Can i efile a 2012 tax return 4 19. Can i efile a 2012 tax return 1 18. Can i efile a 2012 tax return 8 18. Can i efile a 2012 tax return 5 18. Can i efile a 2012 tax return 3 72 20. Can i efile a 2012 tax return 9 20. Can i efile a 2012 tax return 5 20. Can i efile a 2012 tax return 0 19. Can i efile a 2012 tax return 6 19. Can i efile a 2012 tax return 3 18. Can i efile a 2012 tax return 9 18. Can i efile a 2012 tax return 6 18. Can i efile a 2012 tax return 3 18. Can i efile a 2012 tax return 0 17. Can i efile a 2012 tax return 7 73 20. Can i efile a 2012 tax return 6 20. 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Can i efile a 2012 tax return 3 16. Can i efile a 2012 tax return 7 16. Can i efile a 2012 tax return 2 15. Can i efile a 2012 tax return 6 15. Can i efile a 2012 tax return 1 14. Can i efile a 2012 tax return 7 14. Can i efile a 2012 tax return 2 13. Can i efile a 2012 tax return 8 82 18. Can i efile a 2012 tax return 3 17. Can i efile a 2012 tax return 7 17. Can i efile a 2012 tax return 1 16. Can i efile a 2012 tax return 5 15. Can i efile a 2012 tax return 9 15. Can i efile a 2012 tax return 4 14. Can i efile a 2012 tax return 9 14. Can i efile a 2012 tax return 4 13. Can i efile a 2012 tax return 9 13. Can i efile a 2012 tax return 5 83 18. Can i efile a 2012 tax return 2 17. Can i efile a 2012 tax return 5 16. Can i efile a 2012 tax return 9 16. Can i efile a 2012 tax return 3 15. Can i efile a 2012 tax return 7 15. Can i efile a 2012 tax return 2 14. Can i efile a 2012 tax return 7 14. Can i efile a 2012 tax return 2 13. Can i efile a 2012 tax return 7 13. 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Can i efile a 2012 tax return 1 13. Can i efile a 2012 tax return 5 13. Can i efile a 2012 tax return 0 12. Can i efile a 2012 tax return 5 87 17. Can i efile a 2012 tax return 7 17. Can i efile a 2012 tax return 0 16. Can i efile a 2012 tax return 4 15. Can i efile a 2012 tax return 7 15. Can i efile a 2012 tax return 1 14. Can i efile a 2012 tax return 5 13. Can i efile a 2012 tax return 9 13. Can i efile a 2012 tax return 4 12. Can i efile a 2012 tax return 9 12. Can i efile a 2012 tax return 4 88 17. Can i efile a 2012 tax return 6 16. Can i efile a 2012 tax return 9 16. Can i efile a 2012 tax return 3 15. Can i efile a 2012 tax return 6 15. Can i efile a 2012 tax return 0 14. Can i efile a 2012 tax return 4 13. Can i efile a 2012 tax return 8 13. Can i efile a 2012 tax return 2 12. Can i efile a 2012 tax return 7 12. Can i efile a 2012 tax return 2 89 17. Can i efile a 2012 tax return 6 16. Can i efile a 2012 tax return 9 16. Can i efile a 2012 tax return 2 15. Can i efile a 2012 tax return 5 14. Can i efile a 2012 tax return 9 14. Can i efile a 2012 tax return 3 13. Can i efile a 2012 tax return 7 13. Can i efile a 2012 tax return 1 12. Can i efile a 2012 tax return 6 12. Can i efile a 2012 tax return 0 90 17. Can i efile a 2012 tax return 5 16. Can i efile a 2012 tax return 8 16. Can i efile a 2012 tax return 1 15. Can i efile a 2012 tax return 4 14. Can i efile a 2012 tax return 8 14. Can i efile a 2012 tax return 2 13. Can i efile a 2012 tax return 6 13. Can i efile a 2012 tax return 0 12. Can i efile a 2012 tax return 4 11. Can i efile a 2012 tax return 9 91 17. Can i efile a 2012 tax return 4 16. Can i efile a 2012 tax return 7 16. Can i efile a 2012 tax return 0 15. Can i efile a 2012 tax return 4 14. Can i efile a 2012 tax return 7 14. Can i efile a 2012 tax return 1 13. Can i efile a 2012 tax return 5 12. Can i efile a 2012 tax return 9 12. Can i efile a 2012 tax return 3 11. Can i efile a 2012 tax return 8 92 17. Can i efile a 2012 tax return 4 16. Can i efile a 2012 tax return 7 16. Can i efile a 2012 tax return 0 15. Can i efile a 2012 tax return 3 14. Can i efile a 2012 tax return 6 14. Can i efile a 2012 tax return 0 13. Can i efile a 2012 tax return 4 12. Can i efile a 2012 tax return 8 12. Can i efile a 2012 tax return 2 11. Can i efile a 2012 tax return 7 93 17. Can i efile a 2012 tax return 3 16. Can i efile a 2012 tax return 6 15. Can i efile a 2012 tax return 9 15. Can i efile a 2012 tax return 2 14. Can i efile a 2012 tax return 6 13. Can i efile a 2012 tax return 9 13. Can i efile a 2012 tax return 3 12. Can i efile a 2012 tax return 7 12. Can i efile a 2012 tax return 1 11. Can i efile a 2012 tax return 6 94 17. Can i efile a 2012 tax return 3 16. Can i efile a 2012 tax return 6 15. Can i efile a 2012 tax return 9 15. Can i efile a 2012 tax return 2 14. Can i efile a 2012 tax return 5 13. Can i efile a 2012 tax return 9 13. Can i efile a 2012 tax return 2 12. 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Can i efile a 2012 tax return 4 13. Can i efile a 2012 tax return 7 13. Can i efile a 2012 tax return 1 12. Can i efile a 2012 tax return 5 11. Can i efile a 2012 tax return 9 11. Can i efile a 2012 tax return 3 98 17. Can i efile a 2012 tax return 2 16. Can i efile a 2012 tax return 4 15. Can i efile a 2012 tax return 7 15. Can i efile a 2012 tax return 0 14. Can i efile a 2012 tax return 3 13. Can i efile a 2012 tax return 7 13. Can i efile a 2012 tax return 0 12. Can i efile a 2012 tax return 4 11. Can i efile a 2012 tax return 8 11. Can i efile a 2012 tax return 2 99 17. Can i efile a 2012 tax return 2 16. Can i efile a 2012 tax return 4 15. Can i efile a 2012 tax return 7 15. Can i efile a 2012 tax return 0 14. Can i efile a 2012 tax return 3 13. Can i efile a 2012 tax return 6 13. Can i efile a 2012 tax return 0 12. Can i efile a 2012 tax return 4 11. Can i efile a 2012 tax return 8 11. Can i efile a 2012 tax return 2 100 17. Can i efile a 2012 tax return 1 16. Can i efile a 2012 tax return 4 15. Can i efile a 2012 tax return 7 15. Can i efile a 2012 tax return 0 14. Can i efile a 2012 tax return 3 13. Can i efile a 2012 tax return 6 12. Can i efile a 2012 tax return 9 12. Can i efile a 2012 tax return 3 11. Can i efile a 2012 tax return 7 11. Can i efile a 2012 tax return 1 101 17. Can i efile a 2012 tax return 1 16. Can i efile a 2012 tax return 4 15. Can i efile a 2012 tax return 6 14. Can i efile a 2012 tax return 9 14. Can i efile a 2012 tax return 2 13. Can i efile a 2012 tax return 6 12. Can i efile a 2012 tax return 9 12. Can i efile a 2012 tax return 3 11. Can i efile a 2012 tax return 7 11. Can i efile a 2012 tax return 1 102 17. Can i efile a 2012 tax return 1 16. Can i efile a 2012 tax return 4 15. Can i efile a 2012 tax return 6 14. Can i efile a 2012 tax return 9 14. Can i efile a 2012 tax return 2 13. Can i efile a 2012 tax return 5 12. Can i efile a 2012 tax return 9 12. Can i efile a 2012 tax return 2 11. Can i efile a 2012 tax return 6 11. Can i efile a 2012 tax return 0 103 17. Can i efile a 2012 tax return 1 16. Can i efile a 2012 tax return 3 15. Can i efile a 2012 tax return 6 14. Can i efile a 2012 tax return 9 14. Can i efile a 2012 tax return 2 13. Can i efile a 2012 tax return 5 12. Can i efile a 2012 tax return 9 12. Can i efile a 2012 tax return 2 11. Can i efile a 2012 tax return 6 11. Can i efile a 2012 tax return 0 104 17. Can i efile a 2012 tax return 1 16. Can i efile a 2012 tax return 3 15. Can i efile a 2012 tax return 6 14. Can i efile a 2012 tax return 9 14. Can i efile a 2012 tax return 2 13. Can i efile a 2012 tax return 5 12. Can i efile a 2012 tax return 8 12. Can i efile a 2012 tax return 2 11. Can i efile a 2012 tax return 6 11. Can i efile a 2012 tax return 0 105 17. Can i efile a 2012 tax return 1 16. Can i efile a 2012 tax return 3 15. Can i efile a 2012 tax return 6 14. Can i efile a 2012 tax return 9 14. Can i efile a 2012 tax return 2 13. Can i efile a 2012 tax return 5 12. Can i efile a 2012 tax return 8 12. Can i efile a 2012 tax return 2 11. Can i efile a 2012 tax return 5 10. Can i efile a 2012 tax return 9 106 17. Can i efile a 2012 tax return 1 16. Can i efile a 2012 tax return 3 15. Can i efile a 2012 tax return 6 14. Can i efile a 2012 tax return 8 14. Can i efile a 2012 tax return 1 13. Can i efile a 2012 tax return 5 12. Can i efile a 2012 tax return 8 12. Can i efile a 2012 tax return 2 11. Can i efile a 2012 tax return 5 10. Can i efile a 2012 tax return 9 107 17. Can i efile a 2012 tax return 0 16. Can i efile a 2012 tax return 3 15. Can i efile a 2012 tax return 6 14. Can i efile a 2012 tax return 8 14. Can i efile a 2012 tax return 1 13. Can i efile a 2012 tax return 4 12. Can i efile a 2012 tax return 8 12. Can i efile a 2012 tax return 1 11. Can i efile a 2012 tax return 5 10. Can i efile a 2012 tax return 9 108 17. Can i efile a 2012 tax return 0 16. Can i efile a 2012 tax return 3 15. Can i efile a 2012 tax return 5 14. Can i efile a 2012 tax return 8 14. Can i efile a 2012 tax return 1 13. Can i efile a 2012 tax return 4 12. Can i efile a 2012 tax return 8 12. Can i efile a 2012 tax return 1 11. Can i efile a 2012 tax return 5 10. Can i efile a 2012 tax return 9 109 17. Can i efile a 2012 tax return 0 16. Can i efile a 2012 tax return 3 15. Can i efile a 2012 tax return 5 14. Can i efile a 2012 tax return 8 14. Can i efile a 2012 tax return 1 13. Can i efile a 2012 tax return 4 12. Can i efile a 2012 tax return 8 12. Can i efile a 2012 tax return 1 11. Can i efile a 2012 tax return 5 10. Can i efile a 2012 tax return 9 Appendix C. Can i efile a 2012 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. Can i efile a 2012 tax return 0 16. Can i efile a 2012 tax return 3 15. Can i efile a 2012 tax return 5 14. Can i efile a 2012 tax return 8 14. Can i efile a 2012 tax return 1 13. Can i efile a 2012 tax return 4 12. Can i efile a 2012 tax return 7 12. Can i efile a 2012 tax return 1 11. Can i efile a 2012 tax return 5 10. Can i efile a 2012 tax return 9 111 17. Can i efile a 2012 tax return 0 16. Can i efile a 2012 tax return 3 15. Can i efile a 2012 tax return 5 14. Can i efile a 2012 tax return 8 14. Can i efile a 2012 tax return 1 13. Can i efile a 2012 tax return 4 12. Can i efile a 2012 tax return 7 12. Can i efile a 2012 tax return 1 11. Can i efile a 2012 tax return 5 10. Can i efile a 2012 tax return 8 112 17. Can i efile a 2012 tax return 0 16. Can i efile a 2012 tax return 3 15. Can i efile a 2012 tax return 5 14. Can i efile a 2012 tax return 8 14. Can i efile a 2012 tax return 1 13. Can i efile a 2012 tax return 4 12. Can i efile a 2012 tax return 7 12. Can i efile a 2012 tax return 1 11. Can i efile a 2012 tax return 5 10. Can i efile a 2012 tax return 8 113 17. Can i efile a 2012 tax return 0 16. Can i efile a 2012 tax return 3 15. Can i efile a 2012 tax return 5 14. Can i efile a 2012 tax return 8 14. Can i efile a 2012 tax return 1 13. Can i efile a 2012 tax return 4 12. Can i efile a 2012 tax return 7 12. Can i efile a 2012 tax return 1 11. Can i efile a 2012 tax return 4 10. Can i efile a 2012 tax return 8 114 17. Can i efile a 2012 tax return 0 16. Can i efile a 2012 tax return 3 15. Can i efile a 2012 tax return 5 14. Can i efile a 2012 tax return 8 14. Can i efile a 2012 tax return 1 13. Can i efile a 2012 tax return 4 12. Can i efile a 2012 tax return 7 12. Can i efile a 2012 tax return 1 11. Can i efile a 2012 tax return 4 10. Can i efile a 2012 tax return 8 115+ 17. Can i efile a 2012 tax return 0 16. Can i efile a 2012 tax return 3 15. Can i efile a 2012 tax return 5 14. Can i efile a 2012 tax return 8 14. Can i efile a 2012 tax return 1 13. Can i efile a 2012 tax return 4 12. Can i efile a 2012 tax return 7 12. Can i efile a 2012 tax return 1 11. Can i efile a 2012 tax return 4 10. Can i efile a 2012 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. Can i efile a 2012 tax return 8 13. Can i efile a 2012 tax return 4 13. Can i efile a 2012 tax return 1 12. Can i efile a 2012 tax return 8 12. Can i efile a 2012 tax return 6 12. Can i efile a 2012 tax return 3 12. Can i efile a 2012 tax return 1 11. Can i efile a 2012 tax return 9 11. Can i efile a 2012 tax return 7 11. Can i efile a 2012 tax return 5 81 13. Can i efile a 2012 tax return 4 13. Can i efile a 2012 tax return 1 12. Can i efile a 2012 tax return 7 12. Can i efile a 2012 tax return 4 12. Can i efile a 2012 tax return 2 11. Can i efile a 2012 tax return 9 11. Can i efile a 2012 tax return 7 11. Can i efile a 2012 tax return 4 11. Can i efile a 2012 tax return 3 11. Can i efile a 2012 tax return 1 82 13. Can i efile a 2012 tax return 1 12. Can i efile a 2012 tax return 7 12. Can i efile a 2012 tax return 4 12. Can i efile a 2012 tax return 1 11. Can i efile a 2012 tax return 8 11. Can i efile a 2012 tax return 5 11. Can i efile a 2012 tax return 3 11. Can i efile a 2012 tax return 0 10. Can i efile a 2012 tax return 8 10. Can i efile a 2012 tax return 6 83 12. Can i efile a 2012 tax return 8 12. Can i efile a 2012 tax return 4 12. Can i efile a 2012 tax return 1 11. Can i efile a 2012 tax return 7 11. Can i efile a 2012 tax return 4 11. Can i efile a 2012 tax return 1 10. Can i efile a 2012 tax return 9 10. Can i efile a 2012 tax return 6 10. Can i efile a 2012 tax return 4 10. Can i efile a 2012 tax return 2 84 12. Can i efile a 2012 tax return 6 12. Can i efile a 2012 tax return 2 11. Can i efile a 2012 tax return 8 11. Can i efile a 2012 tax return 4 11. Can i efile a 2012 tax return 1 10. Can i efile a 2012 tax return 8 10. Can i efile a 2012 tax return 5 10. Can i efile a 2012 tax return 3 10. Can i efile a 2012 tax return 1 9. Can i efile a 2012 tax return 9 85 12. Can i efile a 2012 tax return 3 11. Can i efile a 2012 tax return 9 11. Can i efile a 2012 tax return 5 11. Can i efile a 2012 tax return 1 10. Can i efile a 2012 tax return 8 10. Can i efile a 2012 tax return 5 10. Can i efile a 2012 tax return 2 9. Can i efile a 2012 tax return 9 9. Can i efile a 2012 tax return 7 9. Can i efile a 2012 tax return 5 86 12. Can i efile a 2012 tax return 1 11. Can i efile a 2012 tax return 7 11. Can i efile a 2012 tax return 3 10. Can i efile a 2012 tax return 9 10. Can i efile a 2012 tax return 5 10. Can i efile a 2012 tax return 2 9. Can i efile a 2012 tax return 9 9. Can i efile a 2012 tax return 6 9. Can i efile a 2012 tax return 4 9. Can i efile a 2012 tax return 2 87 11. Can i efile a 2012 tax return 9 11. Can i efile a 2012 tax return 4 11. Can i efile a 2012 tax return 0 10. Can i efile a 2012 tax return 6 10. Can i efile a 2012 tax return 3 9. Can i efile a 2012 tax return 9 9. Can i efile a 2012 tax return 6 9. Can i efile a 2012 tax return 4 9. Can i efile a 2012 tax return 1 8. Can i efile a 2012 tax return 9 88 11. Can i efile a 2012 tax return 7 11. Can i efile a 2012 tax return 3 10. Can i efile a 2012 tax return 8 10. Can i efile a 2012 tax return 4 10. Can i efile a 2012 tax return 1 9. Can i efile a 2012 tax return 7 9. Can i efile a 2012 tax return 4 9. Can i efile a 2012 tax return 1 8. Can i efile a 2012 tax return 8 8. Can i efile a 2012 tax return 6 89 11. Can i efile a 2012 tax return 5 11. Can i efile a 2012 tax return 1 10. Can i efile a 2012 tax return 6 10. Can i efile a 2012 tax return 2 9. Can i efile a 2012 tax return 9 9. Can i efile a 2012 tax return 5 9. Can i efile a 2012 tax return 2 8. Can i efile a 2012 tax return 9 8. Can i efile a 2012 tax return 6 8. Can i efile a 2012 tax return 3 90 11. Can i efile a 2012 tax return 4 10. Can i efile a 2012 tax return 9 10. Can i efile a 2012 tax return 5 10. Can i efile a 2012 tax return 1 9. Can i efile a 2012 tax return 7 9. Can i efile a 2012 tax return 3 9. Can i efile a 2012 tax return 0 8. Can i efile a 2012 tax return 6 8. Can i efile a 2012 tax return 3 8. Can i efile a 2012 tax return 1 91 11. Can i efile a 2012 tax return 3 10. Can i efile a 2012 tax return 8 10. Can i efile a 2012 tax return 3 9. Can i efile a 2012 tax return 9 9. Can i efile a 2012 tax return 5 9. Can i efile a 2012 tax return 1 8. Can i efile a 2012 tax return 8 8. Can i efile a 2012 tax return 4 8. Can i efile a 2012 tax return 1 7. Can i efile a 2012 tax return 9 92 11. Can i efile a 2012 tax return 2 10. Can i efile a 2012 tax return 7 10. Can i efile a 2012 tax return 2 9. Can i efile a 2012 tax return 8 9. Can i efile a 2012 tax return 3 9. Can i efile a 2012 tax return 0 8. Can i efile a 2012 tax return 6 8. Can i efile a 2012 tax return 3 8. Can i efile a 2012 tax return 0 7. Can i efile a 2012 tax return 7 93 11. Can i efile a 2012 tax return 1 10. Can i efile a 2012 tax return 6 10. Can i efile a 2012 tax return 1 9. Can i efile a 2012 tax return 6 9. Can i efile a 2012 tax return 2 8. Can i efile a 2012 tax return 8 8. Can i efile a 2012 tax return 5 8. Can i efile a 2012 tax return 1 7. Can i efile a 2012 tax return 8 7. Can i efile a 2012 tax return 5 94 11. Can i efile a 2012 tax return 0 10. Can i efile a 2012 tax return 5 10. Can i efile a 2012 tax return 0 9. Can i efile a 2012 tax return 5 9. Can i efile a 2012 tax return 1 8. Can i efile a 2012 tax return 7 8. Can i efile a 2012 tax return 3 8. Can i efile a 2012 tax return 0 7. Can i efile a 2012 tax return 6 7. Can i efile a 2012 tax return 3 95 10. Can i efile a 2012 tax return 9 10. Can i efile a 2012 tax return 4 9. Can i efile a 2012 tax return 9 9. Can i efile a 2012 tax return 4 9. Can i efile a 2012 tax return 0 8. Can i efile a 2012 tax return 6 8. Can i efile a 2012 tax return 2 7. Can i efile a 2012 tax return 8 7. Can i efile a 2012 tax return 5 7. Can i efile a 2012 tax return 2 96 10. Can i efile a 2012 tax return 8 10. Can i efile a 2012 tax return 3 9. Can i efile a 2012 tax return 8 9. Can i efile a 2012 tax return 3 8. Can i efile a 2012 tax return 9 8. Can i efile a 2012 tax return 5 8. Can i efile a 2012 tax return 1 7. Can i efile a 2012 tax return 7 7. Can i efile a 2012 tax return 4 7. Can i efile a 2012 tax return 1 97 10. Can i efile a 2012 tax return 7 10. Can i efile a 2012 tax return 2 9. Can i efile a 2012 tax return 7 9. Can i efile a 2012 tax return 2 8. Can i efile a 2012 tax return 8 8. Can i efile a 2012 tax return 4 8. Can i efile a 2012 tax return 0 7. Can i efile a 2012 tax return 6 7. Can i efile a 2012 tax return 3 6. Can i efile a 2012 tax return 9 98 10. Can i efile a 2012 tax return 7 10. Can i efile a 2012 tax return 1 9. Can i efile a 2012 tax return 6 9. Can i efile a 2012 tax return 2 8. Can i efile a 2012 tax return 7 8. Can i efile a 2012 tax return 3 7. Can i efile a 2012 tax return 9 7. Can i efile a 2012 tax return 5 7. Can i efile a 2012 tax return 1 6. Can i efile a 2012 tax return 8 99 10. Can i efile a 2012 tax return 6 10. Can i efile a 2012 tax return 1 9. Can i efile a 2012 tax return 6 9. Can i efile a 2012 tax return 1 8. Can i efile a 2012 tax return 6 8. Can i efile a 2012 tax return 2 7. Can i efile a 2012 tax return 8 7. Can i efile a 2012 tax return 4 7. Can i efile a 2012 tax return 0 6. Can i efile a 2012 tax return 7 100 10. Can i efile a 2012 tax return 6 10. Can i efile a 2012 tax return 0 9. Can i efile a 2012 tax return 5 9. Can i efile a 2012 tax return 0 8. Can i efile a 2012 tax return 5 8. Can i efile a 2012 tax return 1 7. Can i efile a 2012 tax return 7 7. Can i efile a 2012 tax return 3 6. Can i efile a 2012 tax return 9 6. Can i efile a 2012 tax return 6 101 10. Can i efile a 2012 tax return 5 10. Can i efile a 2012 tax return 0 9. Can i efile a 2012 tax return 4 9. Can i efile a 2012 tax return 0 8. Can i efile a 2012 tax return 5 8. Can i efile a 2012 tax return 0 7. Can i efile a 2012 tax return 6 7. Can i efile a 2012 tax return 2 6. Can i efile a 2012 tax return 9 6. Can i efile a 2012 tax return 5 102 10. Can i efile a 2012 tax return 5 9. Can i efile a 2012 tax return 9 9. Can i efile a 2012 tax return 4 8. Can i efile a 2012 tax return 9 8. Can i efile a 2012 tax return 4 8. Can i efile a 2012 tax return 0 7. Can i efile a 2012 tax return 5 7. Can i efile a 2012 tax return 1 6. Can i efile a 2012 tax return 8 6. Can i efile a 2012 tax return 4 103 10. Can i efile a 2012 tax return 4 9. Can i efile a 2012 tax return 9 9. Can i efile a 2012 tax return 4 8. Can i efile a 2012 tax return 8 8. Can i efile a 2012 tax return 4 7. Can i efile a 2012 tax return 9 7. Can i efile a 2012 tax return 5 7. Can i efile a 2012 tax return 1 6. Can i efile a 2012 tax return 7 6. Can i efile a 2012 tax return 3 104 10. Can i efile a 2012 tax return 4 9. Can i efile a 2012 tax return 8 9. Can i efile a 2012 tax return 3 8. Can i efile a 2012 tax return 8 8. Can i efile a 2012 tax return 3 7. Can i efile a 2012 tax return 9 7. Can i efile a 2012 tax return 4 7. Can i efile a 2012 tax return 0 6. Can i efile a 2012 tax return 6 6. Can i efile a 2012 tax return 3 105 10. Can i efile a 2012 tax return 4 9. Can i efile a 2012 tax return 8 9. Can i efile a 2012 tax return 3 8. Can i efile a 2012 tax return 8 8. Can i efile a 2012 tax return 3 7. Can i efile a 2012 tax return 8 7. Can i efile a 2012 tax return 4 7. Can i efile a 2012 tax return 0 6. Can i efile a 2012 tax return 6 6. Can i efile a 2012 tax return 2 106 10. Can i efile a 2012 tax return 3 9. Can i efile a 2012 tax return 8 9. Can i efile a 2012 tax return 2 8. Can i efile a 2012 tax return 7 8. Can i efile a 2012 tax return 2 7. Can i efile a 2012 tax return 8 7. Can i efile a 2012 tax return 3 6. Can i efile a 2012 tax return 9 6. Can i efile a 2012 tax return 5 6. Can i efile a 2012 tax return 2 107 10. Can i efile a 2012 tax return 3 9. Can i efile a 2012 tax return 8 9. Can i efile a 2012 tax return 2 8. Can i efile a 2012 tax return 7 8. Can i efile a 2012 tax return 2 7. Can i efile a 2012 tax return 7 7. Can i efile a 2012 tax return 3 6. Can i efile a 2012 tax return 9 6. Can i efile a 2012 tax return 5 6. Can i efile a 2012 tax return 1 108 10. Can i efile a 2012 tax return 3 9. Can i efile a 2012 tax return 7 9. Can i efile a 2012 tax return 2 8. Can i efile a 2012 tax return 7 8. Can i efile a 2012 tax return 2 7. Can i efile a 2012 tax return 7 7. Can i efile a 2012 tax return 3 6. Can i efile a 2012 tax return 8 6. Can i efile a 2012 tax return 4 6. Can i efile a 2012 tax return 1 109 10. Can i efile a 2012 tax return 3 9. Can i efile a 2012 tax return 7 9. Can i efile a 2012 tax return 2 8. Can i efile a 2012 tax return 7 8. Can i efile a 2012 tax return 2 7. Can i efile a 2012 tax return 7 7. Can i efile a 2012 tax return 2 6. Can i efile a 2012 tax return 8 6. Can i efile a 2012 tax return 4 6. Can i efile a 2012 tax return 0 110 10. Can i efile a 2012 tax return 3 9. Can i efile a 2012 tax return 7 9. Can i efile a 2012 tax return 2 8. Can i efile a 2012 tax return 6 8. Can i efile a 2012 tax return 1 7. Can i efile a 2012 tax return 7 7. Can i efile a 2012 tax return 2 6. Can i efile a 2012 tax return 8 6. Can i efile a 2012 tax return 4 6. Can i efile a 2012 tax return 0 111 10. Can i efile a 2012 tax return 3 9. Can i efile a 2012 tax return 7 9. Can i efile a 2012 tax return 1 8. Can i efile a 2012 tax return 6 8. Can i efile a 2012 tax return 1 7. Can i efile a 2012 tax return 6 7. Can i efile a 2012 tax return 2 6. Can i efile a 2012 tax return 8 6. Can i efile a 2012 tax return 3 6. Can i efile a 2012 tax return 0 112 10. Can i efile a 2012 tax return 2 9. Can i efile a 2012 tax return 7 9. Can i efile a 2012 tax return 1 8. Can i efile a 2012 tax return 6 8. Can i efile a 2012 tax return 1 7. Can i efile a 2012 tax return 6 7. Can i efile a 2012 tax return 2 6. Can i efile a 2012 tax return 7 6. Can i efile a 2012 tax return 3 5. Can i efile a 2012 tax return 9 113 10. Can i efile a 2012 tax return 2 9. Can i efile a 2012 tax return 7 9. Can i efile a 2012 tax return 1 8. Can i efile a 2012 tax return 6 8. Can i efile a 2012 tax return 1 7. Can i efile a 2012 tax return 6 7. Can i efile a 2012 tax return 2 6. Can i efile a 2012 tax return 7 6. Can i efile a 2012 tax return 3 5. Can i efile a 2012 tax return 9 114 10. Can i efile a 2012 tax return 2 9. Can i efile a 2012 tax return 7 9. Can i efile a 2012 tax return 1 8. Can i efile a 2012 tax return 6 8. Can i efile a 2012 tax return 1 7. Can i efile a 2012 tax return 6 7. Can i efile a 2012 tax return 1 6. Can i efile a 2012 tax return 7 6. Can i efile a 2012 tax return 3 5. Can i efile a 2012 tax return 9 115+ 10. Can i efile a 2012 tax return 2 9. Can i efile a 2012 tax return 7 9. Can i efile a 2012 tax return 1 8. Can i efile a 2012 tax return 6 8. Can i efile a 2012 tax return 1 7. Can i efile a 2012 tax return 6 7. Can i efile a 2012 tax return 1 6. Can i efile a 2012 tax return 7 6. Can i efile a 2012 tax return 3 5. Can i efile a 2012 tax return 9 Appendix C. Can i efile a 2012 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. Can i efile a 2012 tax return 8 7. Can i efile a 2012 tax return 6 7. Can i efile a 2012 tax return 4 7. Can i efile a 2012 tax return 2 7. Can i efile a 2012 tax return 1 6. Can i efile a 2012 tax return 9 6. Can i efile a 2012 tax return 8 6. Can i efile a 2012 tax return 6 6. Can i efile a 2012 tax return 5 6. Can i efile a 2012 tax return 4 91 7. Can i efile a 2012 tax return 6 7. Can i efile a 2012 tax return 4 7. Can i efile a 2012 tax return 2 7. Can i efile a 2012 tax return 0 6. Can i efile a 2012 tax return 8 6. Can i efile a 2012 tax return 7 6. Can i efile a 2012 tax return 5 6. Can i efile a 2012 tax return 4 6. Can i efile a 2012 tax return 3 6. Can i efile a 2012 tax return 1 92 7. Can i efile a 2012 tax return 4 7. Can i efile a 2012 tax return 2 7. Can i efile a 2012 tax return 0 6. Can i efile a 2012 tax return 8 6. Can i efile a 2012 tax return 6 6. Can i efile a 2012 tax return 4 6. Can i efile a 2012 tax return 3 6. Can i efile a 2012 tax return 1 6. Can i efile a 2012 tax return 0 5. Can i efile a 2012 tax return 9 93 7. Can i efile a 2012 tax return 2 7. Can i efile a 2012 tax return 0 6. Can i efile a 2012 tax return 8 6. Can i efile a 2012 tax return 6 6. Can i efile a 2012 tax return 4 6. Can i efile a 2012 tax return 2 6. Can i efile a 2012 tax return 1 5. Can i efile a 2012 tax return 9 5. Can i efile a 2012 tax return 8 5. Can i efile a 2012 tax return 6 94 7. Can i efile a 2012 tax return 1 6. Can i efile a 2012 tax return 8 6. Can i efile a 2012 tax return 6 6. Can i efile a 2012 tax return 4 6. Can i efile a 2012 tax return 2 6. Can i efile a 2012 tax return 0 5. Can i efile a 2012 tax return 9 5. Can i efile a 2012 tax return 7 5. Can i efile a 2012 tax return 6 5. Can i efile a 2012 tax return 4 95 6. Can i efile a 2012 tax return 9 6. Can i efile a 2012 tax return 7 6. Can i efile a 2012 tax return 4 6. Can i efile a 2012 tax return 2 6. Can i efile a 2012 tax return 0 5. Can i efile a 2012 tax return 8 5. Can i efile a 2012 tax return 7 5. Can i efile a 2012 tax return 5 5. Can i efile a 2012 tax return 4 5. Can i efile a 2012 tax return 2 96 6. Can i efile a 2012 tax return 8 6. Can i efile a 2012 tax return 5 6. Can i efile a 2012 tax return 3 6. Can i efile a 2012 tax return 1 5. Can i efile a 2012 tax return 9 5. Can i efile a 2012 tax return 7 5. Can i efile a 2012 tax return 5 5. Can i efile a 2012 tax return 3 5. Can i efile a 2012 tax return 2 5. Can i efile a 2012 tax return 0 97 6. Can i efile a 2012 tax return 6 6. Can i efile a 2012 tax return 4 6. Can i efile a 2012 tax return 1 5. Can i efile a 2012 tax return 9 5. Can i efile a 2012 tax return 7 5. Can i efile a 2012 tax return 5 5. Can i efile a 2012 tax return 3 5. Can i efile a 2012 tax return 2 5. Can i efile a 2012 tax return 0 4. Can i efile a 2012 tax return 9 98 6. Can i efile a 2012 tax return 5 6. Can i efile a 2012 tax return 3 6. Can i efile a 2012 tax return 0 5. Can i efile a 2012 tax return 8 5. Can i efile a 2012 tax return 6 5. Can i efile a 2012 tax return 4 5. Can i efile a 2012 tax return 2 5. Can i efile a 2012 tax return 0 4. Can i efile a 2012 tax return 8 4. Can i efile a 2012 tax return 7 99 6. Can i efile a 2012 tax return 4 6. Can i efile a 2012 tax return 1 5. Can i efile a 2012 tax return 9 5. Can i efile a 2012 tax return 6 5. Can i efile a 2012 tax return 4 5. Can i efile a 2012 tax return 2 5. Can i efile a 2012 tax return 0 4. Can i efile a 2012 tax return 9 4. Can i efile a 2012 tax return 7 4. Can i efile a 2012 tax return 5 100 6. Can i efile a 2012 tax return 3 6. Can i efile a 2012 tax return 0 5. Can i efile a 2012 tax return 8 5. Can i efile a 2012 tax return 5 5. Can i efile a 2012 tax return 3 5. Can i efile a 2012 tax return 1 4. Can i efile a 2012 tax return 9 4. Can i efile a 2012 tax return 7 4. Can i efile a 2012 tax return 5 4. Can i efile a 2012 tax return 4 101 6. Can i efile a 2012 tax return 2 5. Can i efile a 2012 tax return 9 5. Can i efile a 2012 tax return 6 5. Can i efile a 2012 tax return 4 5. Can i efile a 2012 tax return 2 5. Can i efile a 2012 tax return 0 4. Can i efile a 2012 tax return 8 4. Can i efile a 2012 tax return 6 4. Can i efile a 2012 tax return 4 4. Can i efile a 2012 tax return 2 102 6. Can i efile a 2012 tax return 1 5. Can i efile a 2012 tax return 8 5. Can i efile a 2012 tax return 5 5. Can i efile a 2012 tax return 3 5. Can i efile a 2012 tax return 1 4. Can i efile a 2012 tax return 8 4. Can i efile a 2012 tax return 6 4. Can i efile a 2012 tax return 4 4. Can i efile a 2012 tax return 3 4. Can i efile a 2012 tax return 1 103 6. Can i efile a 2012 tax return 0 5. Can i efile a 2012 tax return 7 5. Can i efile a 2012 tax return 4 5. Can i efile a 2012 tax return 2 5. Can i efile a 2012 tax return 0 4. Can i efile a 2012 tax return 7 4. Can i efile a 2012 tax return 5 4. Can i efile a 2012 tax return 3 4. Can i efile a 2012 tax return 1 4. Can i efile a 2012 tax return 0 104 5. Can i efile a 2012 tax return 9 5. Can i efile a 2012 tax return 6 5. Can i efile a 2012 tax return 4 5. Can i efile a 2012 tax return 1 4. Can i efile a 2012 tax return 9 4. Can i efile a 2012 tax return 6 4. Can i efile a 2012 tax return 4 4. Can i efile a 2012 tax return 2 4. Can i efile a 2012 tax return 0 3. Can i efile a 2012 tax return 8 105 5. Can i efile a 2012 tax return 9 5. Can i efile a 2012 tax return 6 5. Can i efile a 2012 tax return 3 5. Can i efile a 2012 tax return 0 4. Can i efile a 2012 tax return 8 4. Can i efile a 2012 tax return 5 4. Can i efile a 2012 tax return 3 4. Can i efile a 2012 tax return 1 3. Can i efile a 2012 tax return 9 3. Can i efile a 2012 tax return 7 106 5. Can i efile a 2012 tax return 8 5. Can i efile a 2012 tax return 5 5. Can i efile a 2012 tax return 2 4. Can i efile a 2012 tax return 9 4. Can i efile a 2012 tax return 7 4. Can i efile a 2012 tax return 5 4. Can i efile a 2012 tax return 2 4. Can i efile a 2012 tax return 0 3. Can i efile a 2012 tax return 8 3. Can i efile a 2012 tax return 6 107 5. Can i efile a 2012 tax return 8 5. Can i efile a 2012 tax return 4 5. Can i efile a 2012 tax return 1 4. Can i efile a 2012 tax return 9 4. Can i efile a 2012 tax return 6 4. Can i efile a 2012 tax return 4 4. Can i efile a 2012 tax return 2 3. Can i efile a 2012 tax return 9 3. Can i efile a 2012 tax return 7 3. Can i efile a 2012 tax return 5 108 5. Can i efile a 2012 tax return 7 5. Can i efile a 2012 tax return 4 5. Can i efile a 2012 tax return 1 4. Can i efile a 2012 tax return 8 4. Can i efile a 2012 tax return 6 4. Can i efile a 2012 tax return 3 4. Can i efile a 2012 tax return 1 3. Can i efile a 2012 tax return 9 3. Can i efile a 2012 tax return 7 3. Can i efile a 2012 tax return 5 109 5. Can i efile a 2012 tax return 7 5. Can i efile a 2012 tax return 3 5. Can i efile a 2012 tax return 0 4. Can i efile a 2012 tax return 8 4. Can i efile a 2012 tax return 5 4. Can i efile a 2012 tax return 3 4. Can i efile a 2012 tax return 0 3. Can i efile a 2012 tax return 8 3. Can i efile a 2012 tax return 6 3. Can i efile a 2012 tax return 4 110 5. Can i efile a 2012 tax return 6 5. Can i efile a 2012 tax return 3 5. Can i efile a 2012 tax return 0 4. Can i efile a 2012 tax return 7 4. Can i efile a 2012 tax return 5 4. Can i efile a 2012 tax return 2 4. Can i efile a 2012 tax return 0 3. Can i efile a 2012 tax return 8 3. Can i efile a 2012 tax return 5 3. Can i efile a 2012 tax return 3 111 5. Can i efile a 2012 tax return 6 5. Can i efile a 2012 tax return 3 5. Can i efile a 2012 tax return 0 4. Can i efile a 2012 tax return 7 4. Can i efile a 2012 tax return 4 4. Can i efile a 2012 tax return 2 3. Can i efile a 2012 tax return 9 3. Can i efile a 2012 tax return 7 3. Can i efile a 2012 tax return 5 3. Can i efile a 2012 tax return 3 112 5. Can i efile a 2012 tax return 6 5. Can i efile a 2012 tax return 3 4. Can i efile a 2012 tax return 9 4. Can i efile a 2012 tax return 7 4. Can i efile a 2012 tax return 4 4. Can i efile a 2012 tax return 1 3. Can i efile a 2012 tax return 9 3. Can i efile a 2012 tax return 7 3. Can i efile a 2012 tax return 5 3. Can i efile a 2012 tax return 2 113 5. Can i efile a 2012 tax return 6 5. Can i efile a 2012 tax return 2 4. Can i efile a 2012 tax return 9 4. Can i efile a 2012 tax return 6 4. Can i efile a 2012 tax return 4 4. Can i efile a 2012 tax return 1 3. Can i efile a 2012 tax return 9 3. Can i efile a 2012 tax return 6 3. Can i efile a 2012 tax return 4 3. Can i efile a 2012 tax return 2 114 5. Can i efile a 2012 tax return 6 5. Can i efile a 2012 tax return 2 4. Can i efile a 2012 tax return 9 4. Can i efile a 2012 tax return 6 4. Can i efile a 2012 tax return 3 4. Can i efile a 2012 tax return 1 3. Can i efile a 2012 tax return 9 3. Can i efile a 2012 tax return 6 3. Can i efile a 2012 tax return 4 3. Can i efile a 2012 tax return 2 115+ 5. Can i efile a 2012 tax return 5 5. Can i efile a 2012 tax return 2 4. Can i efile a 2012 tax return 9 4. Can i efile a 2012 tax return 6 4. Can i efile a 2012 tax return 3 4. Can i efile a 2012 tax return 1 3. Can i efile a 2012 tax return 8 3. Can i efile a 2012 tax return 6 3. Can i efile a 2012 tax return 4 3. Can i efile a 2012 tax return 1 Appendix C. Can i efile a 2012 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. Can i efile a 2012 tax return 2 4. Can i efile a 2012 tax return 1 3. Can i efile a 2012 tax return 9 3. Can i efile a 2012 tax return 8 3. Can i efile a 2012 tax return 7 3. Can i efile a 2012 tax return 5 3. Can i efile a 2012 tax return 4 3. Can i efile a 2012 tax return 3 3. Can i efile a 2012 tax return 3 3. Can i efile a 2012 tax return 2 101 4. Can i efile a 2012 tax return 1 3. Can i efile a 2012 tax return 9 3. Can i efile a 2012 tax return 7 3. Can i efile a 2012 tax return 6 3. Can i efile a 2012 tax return 5 3. Can i efile a 2012 tax return 4 3. Can i efile a 2012 tax return 2 3. Can i efile a 2012 tax return 1 3. Can i efile a 2012 tax return 1 3. Can i efile a 2012 tax return 0 102 3. Can i efile a 2012 tax return 9 3. Can i efile a 2012 tax return 7 3. Can i efile a 2012 tax return 6 3. Can i efile a 2012 tax return 4 3. Can i efile a 2012 tax return 3 3. Can i efile a 2012 tax return 2 3. Can i efile a 2012 tax return 1 3. Can i efile a 2012 tax return 0 2. Can i efile a 2012 tax return 9 2. Can i efile a 2012 tax return 8 103 3. Can i efile a 2012 tax return 8 3. Can i efile a 2012 tax return 6 3. Can i efile a 2012 tax return 4 3. Can i efile a 2012 tax return 3 3. Can i efile a 2012 tax return 2 3. Can i efile a 2012 tax return 0 2. Can i efile a 2012 tax return 9 2. Can i efile a 2012 tax return 8 2. Can i efile a 2012 tax return 7 2. Can i efile a 2012 tax return 6 104 3. Can i efile a 2012 tax return 7 3. Can i efile a 2012 tax return 5 3. Can i efile a 2012 tax return 3 3. Can i efile a 2012 tax return 2 3. Can i efile a 2012 tax return 0 2. Can i efile a 2012 tax return 9 2. Can i efile a 2012 tax return 7 2. Can i efile a 2012 tax return 6 2. Can i efile a 2012 tax return 5 2. Can i efile a 2012 tax return 4 105 3. Can i efile a 2012 tax return 5 3. Can i efile a 2012 tax return 4 3. Can i efile a 2012 tax return 2 3. Can i efile a 2012 tax return 0 2. Can i efile a 2012 tax return 9 2. Can i efile a 2012 tax return 7 2. Can i efile a 2012 tax return 6 2. Can i efile a 2012 tax return 5 2. Can i efile a 2012 tax return 4 2. Can i efile a 2012 tax return 3 106 3. Can i efile a 2012 tax return 4 3. Can i efile a 2012 tax return 2 3. Can i efile a 2012 tax return 1 2. Can i efile a 2012 tax return 9 2. Can i efile a 2012 tax return 7 2. Can i efile a 2012 tax return 6 2. Can i efile a 2012 tax return 4 2. Can i efile a 2012 tax return 3 2. Can i efile a 2012 tax return 2 2. Can i efile a 2012 tax return 1 107 3. Can i efile a 2012 tax return 3 3. Can i efile a 2012 tax return 1 3. Can i efile a 2012 tax return 0 2. Can i efile a 2012 tax return 8 2. Can i efile a 2012 tax return 6 2. Can i efile a 2012 tax return 5 2. Can i efile a 2012 tax return 3 2. Can i efile a 2012 tax return 2 2. Can i efile a 2012 tax return 1 2. Can i efile a 2012 tax return 0 108 3. Can i efile a 2012 tax return 3 3. Can i efile a 2012 tax return 1 2. Can i efile a 2012 tax return 9 2. Can i efile a 2012 tax return 7 2. Can i efile a 2012 tax return 5 2. Can i efile a 2012 tax return 4 2. Can i efile a 2012 tax return 2 2. Can i efile a 2012 tax return 1 1. Can i efile a 2012 tax return 9 1. Can i efile a 2012 tax return 8 109 3. Can i efile a 2012 tax return 2 3. Can i efile a 2012 tax return 0 2. Can i efile a 2012 tax return 8 2. Can i efile a 2012 tax return 6 2. Can i efile a 2012 tax return 4 2. Can i efile a 2012 tax return 3 2. Can i efile a 2012 tax return 1 2. Can i efile a 2012 tax return 0 1. Can i efile a 2012 tax return 8 1. Can i efile a 2012 tax return 7 110 3. Can i efile a 2012 tax return 1 2. Can i efile a 2012 tax return 9 2. Can i efile a 2012 tax return 7 2. Can i efile a 2012 tax return 5 2. Can i efile a 2012 tax return 3 2. Can i efile a 2012 tax return 2 2. Can i efile a 2012 tax return 0 1. Can i efile a 2012 tax return 9 1. Can i efile a 2012 tax return 7 1. Can i efile a 2012 tax return 6 111 3. Can i efile a 2012 tax return 1 2. Can i efile a 2012 tax return 9 2. Can i efile a 2012 tax return 7 2. Can i efile a 2012 tax return 5 2. Can i efile a 2012 tax return 3 2. Can i efile a 2012 tax return 1 1. Can i efile a 2012 tax return 9 1. Can i efile a 2012 tax return 8 1. Can i efile a 2012 tax return 6 1. Can i efile a 2012 tax return 5 112 3. Can i efile a 2012 tax return 0 2. Can i efile a 2012 tax return 8 2. Can i efile a 2012 tax return 6 2. Can i efile a 2012 tax return 4 2. Can i efile a 2012 tax return 2 2. Can i efile a 2012 tax return 0 1. Can i efile a 2012 tax return 9 1. Can i efile a 2012 tax return 7 1. Can i efile a 2012 tax return 5 1. Can i efile a 2012 tax return 4 113 3. Can i efile a 2012 tax return 0 2. Can i efile a 2012 tax return 8 2. Can i efile a 2012 tax return 6 2. Can i efile a 2012 tax return 4 2. Can i efile a 2012 tax return 2 2. Can i efile a 2012 tax return 0 1. Can i efile a 2012 tax return 8 1. Can i efile a 2012 tax return 6 1. Can i efile a 2012 tax return 5 1. Can i efile a 2012 tax return 3 114 3. Can i efile a 2012 tax return 0 2. Can i efile a 2012 tax return 7 2. Can i efile a 2012 tax return 5 2. Can i efile a 2012 tax return 3 2. Can i efile a 2012 tax return 1 1. Can i efile a 2012 tax return 9 1. Can i efile a 2012 tax return 8 1. Can i efile a 2012 tax return 6 1. Can i efile a 2012 tax return 4 1. Can i efile a 2012 tax return 3 115+ 2. Can i efile a 2012 tax return 9 2. Can i efile a 2012 tax return 7 2. Can i efile a 2012 tax return 5 2. Can i efile a 2012 tax return 3 2. Can i efile a 2012 tax return 1 1. Can i efile a 2012 tax return 9 1. Can i efile a 2012 tax return 7 1. Can i efile a 2012 tax return 5 1. Can i efile a 2012 tax return 4 1. Can i efile a 2012 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. Can i efile a 2012 tax return 5 1. Can i efile a 2012 tax return 4 1. Can i efile a 2012 tax return 3 1. Can i efile a 2012 tax return 2 1. Can i efile a 2012 tax return 1 1. Can i efile a 2012 tax return 1         111 1. Can i efile a 2012 tax return 4 1. Can i efile a 2012 tax return 2 1. Can i efile a 2012 tax return 1 1. Can i efile a 2012 tax return 1 1. Can i efile a 2012 tax return 0 1. Can i efile a 2012 tax return 0         112 1. Can i efile a 2012 tax return 3 1. Can i efile a 2012 tax return 1 1. Can i efile a 2012 tax return 0 1. Can i efile a 2012 tax return 0 1. Can i efile a 2012 tax return 0 1. Can i efile a 2012 tax return 0         113 1. Can i efile a 2012 tax return 2 1. Can i efile a 2012 tax return 1 1. Can i efile a 2012 tax return 0 1. Can i efile a 2012 tax return 0 1. Can i efile a 2012 tax return 0 1. Can i efile a 2012 tax return 0         114 1. Can i efile a 2012 tax return 1 1. Can i efile a 2012 tax return 0 1. Can i efile a 2012 tax return 0 1. Can i efile a 2012 tax return 0 1. Can i efile a 2012 tax return 0 1. Can i efile a 2012 tax return 0         115+ 1. Can i efile a 2012 tax return 1 1. Can i efile a 2012 tax return 0 1. Can i efile a 2012 tax return 0 1. Can i efile a 2012 tax return 0 1. Can i efile a 2012 tax return 0 1. Can i efile a 2012 tax return 0         Appendix C. Can i efile a 2012 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. Can i efile a 2012 tax return 4 93 9. Can i efile a 2012 tax return 6 71 26. Can i efile a 2012 tax return 5 94 9. Can i efile a 2012 tax return 1 72 25. Can i efile a 2012 tax return 6 95 8. Can i efile a 2012 tax return 6 73 24. Can i efile a 2012 tax return 7 96 8. Can i efile a 2012 tax return 1 74 23. Can i efile a 2012 tax return 8 97 7. Can i efile a 2012 tax return 6 75 22. Can i efile a 2012 tax return 9 98 7. Can i efile a 2012 tax return 1 76 22. Can i efile a 2012 tax return 0 99 6. Can i efile a 2012 tax return 7 77 21. Can i efile a 2012 tax return 2 100 6. Can i efile a 2012 tax return 3 78 20. Can i efile a 2012 tax return 3 101 5. Can i efile a 2012 tax return 9 79 19. Can i efile a 2012 tax return 5 102 5. Can i efile a 2012 tax return 5 80 18. Can i efile a 2012 tax return 7 103 5. Can i efile a 2012 tax return 2 81 17. Can i efile a 2012 tax return 9 104 4. Can i efile a 2012 tax return 9 82 17. Can i efile a 2012 tax return 1 105 4. Can i efile a 2012 tax return 5 83 16. Can i efile a 2012 tax return 3 106 4. Can i efile a 2012 tax return 2 84 15. Can i efile a 2012 tax return 5 107 3. Can i efile a 2012 tax return 9 85 14. Can i efile a 2012 tax return 8 108 3. Can i efile a 2012 tax return 7 86 14. Can i efile a 2012 tax return 1 109 3. Can i efile a 2012 tax return 4 87 13. Can i efile a 2012 tax return 4 110 3. Can i efile a 2012 tax return 1 88 12. Can i efile a 2012 tax return 7 111 2. Can i efile a 2012 tax return 9 89 12. Can i efile a 2012 tax return 0 112 2. Can i efile a 2012 tax return 6 90 11. Can i efile a 2012 tax return 4 113 2. Can i efile a 2012 tax return 4 91 10. Can i efile a 2012 tax return 8 114 2. Can i efile a 2012 tax return 1 92 10. Can i efile a 2012 tax return 2 115 and over 1. Can i efile a 2012 tax return 9 Prev  Up  Next   Home   More Online Publications