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Federal Income Tax Table

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Federal Income Tax Table

Federal income tax table Index A Absence, temporary, Temporary absence from work. Federal income tax table , Temporary absence from work. Federal income tax table Accountable plans, Accountable Plans Address, change of, Reminders Adequate accounting, Adequate accounting. Federal income tax table Armed Forces, Retirees, survivors, and Armed Forces members. Federal income tax table , Members of the Armed Forces Distance test, special rule, Armed Forces. Federal income tax table Form 3903, how to complete, How to complete Form 3903 for members of the Armed Forces. Federal income tax table Services or reimbursements provided by government, Services or reimbursements provided by government. Federal income tax table Spouse and dependents, Spouse and dependents. Federal income tax table Assistance (see Tax help) C Change of address, Reminders Closely related in place, Closely related in place. Federal income tax table Closely related in time, Closely related in time. Federal income tax table D Deductible moving expenses, Deductible Moving Expenses, Moving expenses allocable to excluded foreign income. Federal income tax table Household goods, Household goods and personal effects. Federal income tax table Moving to and from storage, Moving goods and effects to and from storage. Federal income tax table Member of your household, Member of your household. Federal income tax table Moves in U. Federal income tax table S. Federal income tax table , Moves to Locations in the United States Moves outside U. Federal income tax table S. Federal income tax table , Moves to Locations Outside the United States Moving expenses allocable to excluded foreign income, Moving expenses allocable to excluded foreign income. Federal income tax table Personal effects, Household goods and personal effects. Federal income tax table Moving to and from storage, Moving goods and effects to and from storage. Federal income tax table Reasonable expenses, Reasonable expenses. Federal income tax table Storage expenses, Storage expenses. Federal income tax table , Storage expenses. Federal income tax table Travel by car, Travel by car. Federal income tax table Travel expenses, Travel expenses. Federal income tax table Distance test, Distance Test Armed Forces, special rule, Armed Forces. Federal income tax table First job, First job or return to full-time work. Federal income tax table Illustration of (Figure A), Main job location, Main job location. Federal income tax table Return to full-time work, First job or return to full-time work. Federal income tax table Worksheet 1, Distance Test E Employees Time test for, Time Test for Employees Estimated tax, Tax Withholding and Estimated Tax, Estimated tax. Federal income tax table Excess reimbursements, Excess reimbursement. Federal income tax table Excluded foreign income Moving expenses allocable to, Moving expenses allocable to excluded foreign income. Federal income tax table F Figures (see Tables and figures) First job, First job or return to full-time work. Federal income tax table Form 1040 Moving expense deduction, Where to deduct. Federal income tax table Form 3903 Armed Forces members, how to complete, How to complete Form 3903 for members of the Armed Forces. Federal income tax table Completing form, Completing Form 3903. Federal income tax table Moving expense deduction calculation, Form 3903 Form W-2 Reimbursements, You meet accountable plan rules. Federal income tax table , Expenses deducted in earlier year. Federal income tax table Government provided for Armed Forces members, Services or reimbursements provided by government. Federal income tax table Form W-4 Withholding allowance, Amount of income tax withheld. Federal income tax table Free tax services, Free help with your tax return. Federal income tax table Full-time work, defined, Full-time work. Federal income tax table H Help (see Tax help) Home, defined, Home defined. Federal income tax table Household goods, Household goods and personal effects. Federal income tax table Moving to and from storage, Moving goods and effects to and from storage. Federal income tax table I Important reminders, Reminders J Joint returns, Joint Return M Main job location Defined, Main job location. Federal income tax table More than one job, More than one job. Federal income tax table Union members, Union members. Federal income tax table Member of household, Member of your household. Federal income tax table Members of Armed Forces (see Armed Forces) Mileage rate, What's New Missing children, photographs of, Reminders Moves In U. Federal income tax table S. Federal income tax table , Moves to Locations in the United States Outside U. Federal income tax table S. Federal income tax table , Moves to Locations Outside the United States To and from storage, Moving goods and effects to and from storage. Federal income tax table Moving expenses, Who Can Deduct Moving Expenses, Deductible Moving Expenses (see also Deductible moving expenses) (see also Who can deduct) N Nonaccountable plans, Nonaccountable Plans Nondeductible expenses, Nondeductible Expenses Reimbursements of, Reimbursement of nondeductible expenses. Federal income tax table , Reimbursement for deductible and nondeductible expenses. Federal income tax table P Permanently retired, defined, Retirees who were working abroad. Federal income tax table Personal effects, Household goods and personal effects. Federal income tax table Moving to and from storage, Moving goods and effects to and from storage. Federal income tax table Publications (see Tax help) R Reasonable expenses, Reasonable expenses. Federal income tax table Reasonable period of time, Reasonable period of time. Federal income tax table Reimbursements, Reimbursements, Estimated tax. Federal income tax table Accountable plans, Accountable Plans Adequate accounting, Adequate accounting. Federal income tax table Armed Forces members, Services or reimbursements provided by government. Federal income tax table Estimated tax, Estimated tax. Federal income tax table Excess, Excess reimbursement. Federal income tax table Excluded from income, Reimbursements excluded from income. Federal income tax table Included in income, Reimbursements included in income. Federal income tax table Nonaccountable plans, Nonaccountable Plans Nondeductible expenses, Reimbursement of nondeductible expenses. Federal income tax table , Reimbursement for deductible and nondeductible expenses. Federal income tax table Reasonable period of time, Reasonable period of time. Federal income tax table Reporting moving expenses and reimbursements (Table 2), How and When To Report Types of plans, Types of Reimbursement Plans Reporting expenses, How and When To Report Expenses equal to or less than reimbursement, Expenses equal to or less than reimbursement. Federal income tax table Expenses greater than reimbursement, Expenses greater than reimbursement. Federal income tax table Form 3903, deduction calculation, Form 3903 Moving expenses and reimbursements (Table 2), How and When To Report Retirees who move to U. Federal income tax table S. Federal income tax table , Retirees, survivors, and Armed Forces members. Federal income tax table , Retirees or survivors. Federal income tax table Permanently retired, defined, Retirees who were working abroad. Federal income tax table Return to full-time work, First job or return to full-time work. Federal income tax table S Seasonal trade or business, Seasonal trade or business. Federal income tax table Seasonal work, Seasonal work. Federal income tax table Self-employed persons Time test, Time Test for Self-Employed Persons, Self-employment. Federal income tax table Table 1, Time Test for Employees Spouse of Armed Forces member, Spouse and dependents. Federal income tax table Standard mileage rate, What's New Storage expenses, Storage expenses. Federal income tax table , Storage expenses. Federal income tax table Survivors who move to U. Federal income tax table S. Federal income tax table , Retirees, survivors, and Armed Forces members. Federal income tax table , Retirees or survivors. Federal income tax table , Retirees or Survivors Who Move to the United States, Survivors of decedents who were working abroad. Federal income tax table When move begins, When a move begins. Federal income tax table T Tables and figures Distance test, Distance Test Nonmilitary move within U. Federal income tax table S. Federal income tax table , can you deduct expenses (Figure B), Seasonal work. Federal income tax table Reporting moving expenses and reimbursements (Table 2), How and When To Report Time test, satisfying for employees and self-employed persons (Table 1), Time Test for Employees Tax help, How To Get Tax Help Temporary absence, Temporary absence from work. Federal income tax table , Temporary absence from work. Federal income tax table Time test, Time Test Employees, Time Test for Employees Exceptions to, Exceptions to the Time Test Full-time work, Full-time work. Federal income tax table Joint return, Joint Return Not yet met, Time Test Not Yet Met Satisfying for employees and self-employed persons (Table 1), Time Test for Employees Seasonal trade or business, Seasonal trade or business. Federal income tax table Seasonal work, Seasonal work. Federal income tax table Self-employed persons, Time Test for Self-Employed Persons, Self-employment. Federal income tax table Temporary absence from work, Temporary absence from work. Federal income tax table , Temporary absence from work. Federal income tax table Travel by car, Travel by car. Federal income tax table Travel expenses, Travel expenses. Federal income tax table TTY/TDD information, How To Get Tax Help U Uniform Relocation Assistance and Real Property Acquisition Policies Act of 1970, Uniform Relocation Assistance and Real Property Acquisition Policies Act of 1970 Unions Main job location of member, Union members. Federal income tax table W When to deduct expenses, When To Deduct Expenses, Illustrated Example Choosing when to deduct, Choosing when to deduct. Federal income tax table Expenses not reimbursed, Expenses not reimbursed. Federal income tax table Expenses reimbursed, Expenses reimbursed. Federal income tax table How to make choice, How to make the choice. Federal income tax table Who can deduct, Who Can Deduct Moving Expenses, When a move begins. Federal income tax table Armed Forces, members of, Retirees, survivors, and Armed Forces members. Federal income tax table Distance test, Distance Test Nonmilitary move within U. Federal income tax table S. Federal income tax table (Figure B), Seasonal work. Federal income tax table Related to start of work, Move Related to Start of Work Retirees who move to U. Federal income tax table S. Federal income tax table , Retirees, survivors, and Armed Forces members. Federal income tax table , Retirees or survivors. Federal income tax table , Retirees or Survivors Who Move to the United States Survivors who move to U. Federal income tax table S. Federal income tax table , Retirees, survivors, and Armed Forces members. Federal income tax table , Retirees or survivors. Federal income tax table , Retirees or Survivors Who Move to the United States, Survivors of decedents who were working abroad. Federal income tax table Time test, Time Test Withholding, Tax Withholding and Estimated Tax Worksheet Distance test (Worksheet 1), Distance Test Prev  Up     Home   More Online Publications
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The Federal Income Tax Table

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