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Filing Tax Return 2012

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Filing Tax Return 2012

Filing tax return 2012 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. Filing tax return 2012 Appendix A — Summary Record of Traditional IRA(s) for 2013 and Worksheet for Determining Required Minimum Distributions. Filing tax return 2012 Appendix B — Worksheets you use if you receive social security benefits and are subject to the IRA deduction phaseout rules. Filing tax return 2012 A filled-in example is included. Filing tax return 2012 Worksheet 1, Computation of Modified AGI. Filing tax return 2012 Worksheet 2, Computation of Traditional IRA Deduction for 2013. Filing tax return 2012 Worksheet 3, Computation of Taxable Social Security Benefits. Filing tax return 2012 Comprehensive Example and completed worksheets. Filing tax return 2012 Appendix C — Life Expectancy Tables. Filing tax return 2012 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. Filing tax return 2012 Table I (Single Life Expectancy). Filing tax return 2012 Table II (Joint Life and Last Survivor Expectancy). Filing tax return 2012 Table III (Uniform Lifetime). Filing tax return 2012 Appendix A. Filing tax return 2012 Summary Record of Traditional IRA(s) for 2013   Name ______________________________________ I was □ covered □ not covered by my employer's retirement plan during the year. Filing tax return 2012 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. Filing tax return 2012         2. Filing tax return 2012         3. Filing tax return 2012         4. Filing tax return 2012         5. Filing tax return 2012         6. Filing tax return 2012         7. Filing tax return 2012         8. Filing tax return 2012         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. Filing tax return 2012             2. Filing tax return 2012             3. Filing tax return 2012             4. Filing tax return 2012             5. Filing tax return 2012             6. Filing tax return 2012             7. Filing tax return 2012             8. Filing tax return 2012             Total               Basis of all traditional IRAs for 2013 and earlier years (from Form 8606, line 14) $ Note. Filing tax return 2012 You should keep copies of your income tax return, and Forms W-2, 8606, and 5498. Filing tax return 2012 Appendix A. Filing tax return 2012 (Continued) Worksheet for Determining Required Minimum Distributions 1. Filing tax return 2012 Age 70½ 71½ 72½ 73½ 74½ 2. Filing tax return 2012 Year age was reached           3. Filing tax return 2012 Value of IRA at the close of business on  December 31 of the year immediately prior to the year on line 21           4. Filing tax return 2012 Distribution period from Table III or life expectancy  from Life Expectancy Table I or Table II2           5. Filing tax return 2012 Required distribution (divide line 3 by line 4)3                         1. Filing tax return 2012 Age 75½ 76½ 77½ 78½ 79½ 2. Filing tax return 2012 Year age was reached           3. Filing tax return 2012 Value of IRA at the close of business on  December 31 of the year immediately prior to the year on line 21           4. Filing tax return 2012 Distribution period from Table III or life expectancy from Life Expectancy Table I or Table II2           5. Filing tax return 2012 Required distribution (divide line 3 by line 4)3                         1. Filing tax return 2012 Age 80½ 81½ 82½ 83½ 84½ 2. Filing tax return 2012 Year age was reached           3. Filing tax return 2012 Value of IRA at the close of business on  December 31 of the year immediately prior to the year on line 21           4. Filing tax return 2012 Distribution period from Table III or life expectancy from Life Expectancy Table I or Table II2           5. Filing tax return 2012 Required distribution (divide line 3 by line 4)3                         1. Filing tax return 2012 Age 85½ 86½ 87½ 88½ 89½ 2. Filing tax return 2012 Year age was reached           3. Filing tax return 2012 Value of IRA at the close of business on  December 31 of the year immediately prior to the year on line 21           4. Filing tax return 2012 Distribution period from Table III or life expectancy from Life Expectancy Table I or Table II2           5. Filing tax return 2012 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. Filing tax return 2012 2Use the appropriate life expectancy or distribution period for each year and for each IRA. Filing tax return 2012 3If you have more than one IRA, you must withdraw an amount equal to the total of the required distributions figured for each IRA. Filing tax return 2012 You can, however, withdraw the total from one IRA or from more than one IRA. Filing tax return 2012 Appendix B. Filing tax return 2012 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. Filing tax return 2012 (See Are You Covered by an Employer Plan? in chapter 1. Filing tax return 2012 )  Use Worksheet 1 to figure your modified adjusted gross income. Filing tax return 2012 This amount is needed in the computation of your IRA deduction, if any, which is figured using Worksheet 2. Filing tax return 2012   The IRA deduction figured using Worksheet 2 is entered on your tax return. Filing tax return 2012 Worksheet 1 Computation of Modified AGI (For use only by taxpayers who receive social security benefits)   Filing Status — Check only one box:  □ A. Filing tax return 2012 Married filing jointly  □ B. Filing tax return 2012 Single, Head of Household, Qualifying Widow(er), or Married filing separately and  lived apart from your spouse during the entire year  □ C. Filing tax return 2012 Married filing separately and lived with your spouse at any time during the year     1. Filing tax return 2012 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. Filing tax return 2012 )  1. Filing tax return 2012   2. Filing tax return 2012 Enter the amount in box 5 of all Forms SSA-1099 and Forms RRB-1099  2. Filing tax return 2012   3. Filing tax return 2012 Enter one-half of line 2  3. Filing tax return 2012   4. Filing tax return 2012 Enter the amount of any foreign earned income exclusion, foreign housing exclusion, U. Filing tax return 2012 S. Filing tax return 2012 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. Filing tax return 2012   5. Filing tax return 2012 Enter the amount of any tax-exempt interest reported on line 8b of Form 1040 or 1040A  5. Filing tax return 2012   6. Filing tax return 2012 Add lines 1, 3, 4, and 5  6. Filing tax return 2012   7. Filing tax return 2012 Enter the amount listed below for your filing status. Filing tax return 2012 $32,000 if you checked box A above. Filing tax return 2012 $25,000 if you checked box B above. Filing tax return 2012 $0 if you checked box C above. Filing tax return 2012  7. Filing tax return 2012   8. Filing tax return 2012 Subtract line 7 from line 6. Filing tax return 2012 If zero or less, enter -0- on this line  8. Filing tax return 2012   9. Filing tax return 2012 If line 8 is zero, skip to line 17, enter -0-, and continue with line 18. Filing tax return 2012   If line 8 is more than zero, enter the amount listed below for your filing status. Filing tax return 2012 $12,000 if you checked box A above. Filing tax return 2012 $9,000 if you checked box B above. Filing tax return 2012 $0 if you checked box C above  9. Filing tax return 2012   10. Filing tax return 2012 Subtract line 9 from line 8. Filing tax return 2012 If zero or less, enter -0-  10. Filing tax return 2012   11. Filing tax return 2012 Enter the smaller of line 8 or line 9  11. Filing tax return 2012   12. Filing tax return 2012 Enter one-half of line 11  12. Filing tax return 2012   13. Filing tax return 2012 Enter the smaller of line 3 or line 12  13. Filing tax return 2012   14. Filing tax return 2012 Multiply line 10 by . Filing tax return 2012 85. Filing tax return 2012 If line 10 is zero, enter -0-  14. Filing tax return 2012   15. Filing tax return 2012 Add lines 13 and 14  15. Filing tax return 2012   16. Filing tax return 2012 Multiply line 2 by . Filing tax return 2012 85  16. Filing tax return 2012   17. Filing tax return 2012 Taxable benefits to be included in modified AGI for traditional IRA deduction purposes. Filing tax return 2012  Enter the smaller of line 15 or line 16  17. Filing tax return 2012   18. Filing tax return 2012 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. Filing tax return 2012   19. Filing tax return 2012 Modified AGI for determining your reduced traditional IRA deduction — add lines 1, 17, and 18. Filing tax return 2012 Enter here and on line 2 of Worksheet 2, next  19. Filing tax return 2012   Appendix B. Filing tax return 2012 (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 . Filing tax return 2012 . Filing tax return 2012 . Filing tax return 2012 AND your modified AGI is over . Filing tax return 2012 . Filing tax return 2012 . Filing tax return 2012 THEN enter on line 1 below . Filing tax return 2012 . Filing tax return 2012 . Filing tax return 2012                 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. Filing tax return 2012 Skip this worksheet, proceed to Worksheet 3, and enter your IRA deduction on line 2 of Worksheet 3. Filing tax return 2012  **If you did not live with your spouse at any time during the year, consider your filing status as single. Filing tax return 2012  Note. Filing tax return 2012 If you were married and you or your spouse worked and you both contributed to IRAs, figure the deduction for each of you separately. Filing tax return 2012               1. Filing tax return 2012 Enter the applicable amount from above 1. Filing tax return 2012   2. Filing tax return 2012 Enter your modified AGI from Worksheet 1, line 19 2. Filing tax return 2012     Note. Filing tax return 2012 If line 2 is equal to or more than the amount on line 1, stop here; your traditional IRA contributions are not deductible. Filing tax return 2012 Proceed to Worksheet 3. Filing tax return 2012     3. Filing tax return 2012 Subtract line 2 from line 1 3. Filing tax return 2012   4. Filing tax return 2012 Multiply line 3 by the percentage below that applies to you. Filing tax return 2012 If the result is not a multiple of $10, round it to the next highest multiple of $10. Filing tax return 2012 (For example, $611. Filing tax return 2012 40 is rounded to $620. Filing tax return 2012 ) However, if the result is less than $200, enter $200. Filing tax return 2012       Married filing jointly or qualifying widow(er) and you are covered by an employer plan, multiply line 3 by 27. Filing tax return 2012 5%  (. Filing tax return 2012 275) (by 32. Filing tax return 2012 5% (. Filing tax return 2012 325) if you are age 50 or older). Filing tax return 2012 All others, multiply line 3 by 55% (. Filing tax return 2012 55) (by 65% (. Filing tax return 2012 65) if you are age 50 or older). Filing tax return 2012 4. Filing tax return 2012   5. Filing tax return 2012 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). Filing tax return 2012 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. Filing tax return 2012   6. Filing tax return 2012 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. Filing tax return 2012   7. Filing tax return 2012 Deduction. Filing tax return 2012 Compare lines 4, 5, and 6. Filing tax return 2012 Enter the smallest amount here (or a smaller amount if you choose). Filing tax return 2012 Enter this amount on the Form 1040 or 1040A line for your IRA. Filing tax return 2012 (If the amount on line 6 is more than the amount on line 7, complete line 8. Filing tax return 2012 ) 7. Filing tax return 2012   8. Filing tax return 2012 Nondeductible contributions. Filing tax return 2012 Subtract line 7 from line 5 or 6, whichever is smaller. Filing tax return 2012 Enter the result here and on line 1 of your Form 8606, Nondeductible IRAs. Filing tax return 2012 8. Filing tax return 2012   Appendix B. Filing tax return 2012 (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. Filing tax return 2012 Married filing jointly                   □ B. Filing tax return 2012 Single, Head of Household, Qualifying Widow(er), or Married filing separately  and lived apart from your spouse during the entire year                   □ C. Filing tax return 2012 Married filing separately and lived with your spouse at any time during the  year             1. Filing tax return 2012 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. Filing tax return 2012 ) 1. Filing tax return 2012   2. Filing tax return 2012 Deduction(s) from line 7 of Worksheet(s) 2 2. Filing tax return 2012   3. Filing tax return 2012 Subtract line 2 from line 1 3. Filing tax return 2012   4. Filing tax return 2012 Enter amount in box 5 of all Forms SSA-1099 and Forms RRB-1099 4. Filing tax return 2012   5. Filing tax return 2012 Enter one-half of line 4 5. Filing tax return 2012   6. Filing tax return 2012 Enter the amount of any foreign earned income exclusion, foreign housing exclusion, exclusion of income from U. Filing tax return 2012 S. Filing tax return 2012 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. Filing tax return 2012   7. Filing tax return 2012 Enter the amount of any tax-exempt interest reported on line 8b of Form 1040 or 1040A 7. Filing tax return 2012   8. Filing tax return 2012 Add lines 3, 5, 6, and 7 8. Filing tax return 2012   9. Filing tax return 2012 Enter the amount listed below for your filing status. Filing tax return 2012 $32,000 if you checked box A above. Filing tax return 2012 $25,000 if you checked box B above. Filing tax return 2012 $0 if you checked box C above. Filing tax return 2012 9. Filing tax return 2012   10. Filing tax return 2012 Subtract line 9 from line 8. Filing tax return 2012 If zero or less, enter -0- on this line. Filing tax return 2012 10. Filing tax return 2012   11. Filing tax return 2012 If line 10 is zero, stop here. Filing tax return 2012 None of your social security benefits are taxable. Filing tax return 2012  If line 10 is more than zero, enter the amount listed below for your filing status. Filing tax return 2012 $12,000 if you checked box A above. Filing tax return 2012 $9,000 if you checked box B above. Filing tax return 2012 $0 if you checked box C above. Filing tax return 2012 11. Filing tax return 2012   12. Filing tax return 2012 Subtract line 11 from line 10. Filing tax return 2012 If zero or less, enter -0- 12. Filing tax return 2012   13. Filing tax return 2012 Enter the smaller of line 10 or line 11 13. Filing tax return 2012   14. Filing tax return 2012 Enter one-half of line 13 . Filing tax return 2012 14. Filing tax return 2012   15. Filing tax return 2012 Enter the smaller of line 5 or line 14 15. Filing tax return 2012   16. Filing tax return 2012 Multiply line 12 by . Filing tax return 2012 85. Filing tax return 2012 If line 12 is zero, enter -0- 16. Filing tax return 2012   17. Filing tax return 2012 Add lines 15 and 16 17. Filing tax return 2012   18. Filing tax return 2012 Multiply line 4 by . Filing tax return 2012 85 18. Filing tax return 2012   19. Filing tax return 2012 Taxable social security benefits. Filing tax return 2012 Enter the smaller of line 17 or line 18 19. Filing tax return 2012   Appendix B. Filing tax return 2012 (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. Filing tax return 2012 He is 65 years old and had 2013 wages of $89,500. Filing tax return 2012 His wife did not work in 2013. Filing tax return 2012 He also received social security benefits of $12,000 and made a $6,000 contribution to his traditional IRA for the year. Filing tax return 2012 He had no foreign income, no tax-exempt interest, and no adjustments to income on lines 23 through 36 on his Form 1040. Filing tax return 2012 He participated in a section 401(k) retirement plan at work. Filing tax return 2012  John completes worksheets 1 and 2. Filing tax return 2012 Worksheet 2 shows that his 2013 IRA deduction is $4,980. Filing tax return 2012 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). Filing tax return 2012  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. Filing tax return 2012 Worksheet 1 Computation of Modified AGI (For use only by taxpayers who receive social security benefits)   Filing Status — Check only one box:  ☑ A. Filing tax return 2012 Married filing jointly  □ B. Filing tax return 2012 Single, Head of Household, Qualifying Widow(er), or Married filing separately and lived apart from your spouse during the entire year  □ C. Filing tax return 2012 Married filing separately and lived with your spouse at any time during the year     1. Filing tax return 2012 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. Filing tax return 2012 ) 1. Filing tax return 2012 89,500 2. Filing tax return 2012 Enter the amount in box 5 of all Forms SSA-1099 and Forms RRB-1099 2. Filing tax return 2012 12,000 3. Filing tax return 2012 Enter one-half of line 2 3. Filing tax return 2012 6,000 4. Filing tax return 2012 Enter the amount of any foreign earned income exclusion, foreign housing exclusion, U. Filing tax return 2012 S. Filing tax return 2012 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. Filing tax return 2012 0 5. Filing tax return 2012 Enter the amount of any tax-exempt interest reported on line 8b of Form 1040 or 1040A 5. Filing tax return 2012 0 6. Filing tax return 2012 Add lines 1, 3, 4, and 5 6. Filing tax return 2012 95,500 7. Filing tax return 2012 Enter the amount listed below for your filing status. Filing tax return 2012 $32,000 if you checked box A above. Filing tax return 2012 $25,000 if you checked box B above. Filing tax return 2012 $0 if you checked box C above. Filing tax return 2012 7. Filing tax return 2012 32,000 8. Filing tax return 2012 Subtract line 7 from line 6. Filing tax return 2012 If zero or less, enter -0- on this line 8. Filing tax return 2012 63,500 9. Filing tax return 2012 If line 8 is zero, skip to line 17, enter -0-, and continue with line 18. Filing tax return 2012   If line 8 is more than zero, enter the amount listed below for your filing status. Filing tax return 2012 $12,000 if you checked box A above. Filing tax return 2012 $9,000 if you checked box B above. Filing tax return 2012 $0 if you checked box C above 9. Filing tax return 2012 12,000 10. Filing tax return 2012 Subtract line 9 from line 8. Filing tax return 2012 If zero or less, enter -0- 10. Filing tax return 2012 51,500 11. Filing tax return 2012 Enter the smaller of line 8 or line 9 11. Filing tax return 2012 12,000 12. Filing tax return 2012 Enter one-half of line 11 12. Filing tax return 2012 6,000 13. Filing tax return 2012 Enter the smaller of line 3 or line 12 13. Filing tax return 2012 6,000 14. Filing tax return 2012 Multiply line 10 by . Filing tax return 2012 85. Filing tax return 2012 If line 10 is zero, enter -0- 14. Filing tax return 2012 43,775 15. Filing tax return 2012 Add lines 13 and 14 15. Filing tax return 2012 49,775 16. Filing tax return 2012 Multiply line 2 by . Filing tax return 2012 85 16. Filing tax return 2012 10,200 17. Filing tax return 2012 Taxable benefits to be included in modified AGI for traditional IRA deduction purposes. Filing tax return 2012  Enter the smaller of line 15 or line 16 17. Filing tax return 2012 10,200 18. Filing tax return 2012 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. Filing tax return 2012 0 19. Filing tax return 2012 Modified AGI for determining your reduced traditional IRA deduction — add lines 1, 17, and 18. Filing tax return 2012 Enter here and on line 2 of Worksheet 2, next 19. Filing tax return 2012 99,700 Appendix B. Filing tax return 2012 (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 . Filing tax return 2012 . Filing tax return 2012 . Filing tax return 2012 AND your modified AGI is over . Filing tax return 2012 . Filing tax return 2012 . Filing tax return 2012 THEN enter on line 1 below . Filing tax return 2012 . Filing tax return 2012 . Filing tax return 2012                 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. Filing tax return 2012 Skip this worksheet, proceed to Worksheet 3, and enter your IRA deduction on line 2 of Worksheet 3. Filing tax return 2012  **If you did not live with your spouse at any time during the year, consider your filing status as single. Filing tax return 2012  Note. Filing tax return 2012 If you were married and you or your spouse worked and you both contributed to IRAs, figure the deduction for each of you separately. Filing tax return 2012               1. Filing tax return 2012 Enter the applicable amount from above 1. Filing tax return 2012 115,000 2. Filing tax return 2012 Enter your modified AGI from Worksheet 1, line 19 2. Filing tax return 2012 99,700   Note. Filing tax return 2012 If line 2 is equal to or more than the amount on line 1, stop here; your traditional IRA contributions are not deductible. Filing tax return 2012 Proceed to Worksheet 3. Filing tax return 2012     3. Filing tax return 2012 Subtract line 2 from line 1 3. Filing tax return 2012 15,300 4. Filing tax return 2012 Multiply line 3 by the percentage below that applies to you. Filing tax return 2012 If the result is not a multiple of $10, round it to the next highest multiple of $10. Filing tax return 2012 (For example, $611. Filing tax return 2012 40 is rounded to $620. Filing tax return 2012 ) However, if the result is less than $200, enter $200. Filing tax return 2012       Married filing jointly or qualifying widow(er) and you are covered by an employer plan, multiply line 3 by 27. Filing tax return 2012 5%  (. Filing tax return 2012 275) (by 32. Filing tax return 2012 5% (. Filing tax return 2012 325) if you are age 50 or older). Filing tax return 2012 All others, multiply line 3 by 55% (. Filing tax return 2012 55) (by 65% (. Filing tax return 2012 65) if you are age 50 or older). Filing tax return 2012 4. Filing tax return 2012 4,980 5. Filing tax return 2012 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). Filing tax return 2012 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. Filing tax return 2012 89,500 6. Filing tax return 2012 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. Filing tax return 2012 6,000 7. Filing tax return 2012 Deduction. Filing tax return 2012 Compare lines 4, 5, and 6. Filing tax return 2012 Enter the smallest amount here (or a smaller amount if you choose). Filing tax return 2012 Enter this amount on the Form 1040 or 1040A line for your IRA. Filing tax return 2012 (If the amount on line 6 is more than the amount on line 7, complete line 8. Filing tax return 2012 ) 7. Filing tax return 2012 4,980 8. Filing tax return 2012 Nondeductible contributions. Filing tax return 2012 Subtract line 7 from line 5 or 6, whichever is smaller. Filing tax return 2012 Enter the result here and on line 1 of your Form 8606, Nondeductible IRAs. Filing tax return 2012 8. Filing tax return 2012 1,020 Appendix B. Filing tax return 2012 (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. Filing tax return 2012 Married filing jointly                   □ B. Filing tax return 2012 Single, Head of Household, Qualifying Widow(er), or Married filing separately  and lived apart from your spouse during the entire year                   □ C. Filing tax return 2012 Married filing separately and lived with your spouse at any time during the  year             1. Filing tax return 2012 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. Filing tax return 2012 ) 1. Filing tax return 2012 89,500 2. Filing tax return 2012 Deduction(s) from line 7 of Worksheet(s) 2 2. Filing tax return 2012 4,980 3. Filing tax return 2012 Subtract line 2 from line 1 3. Filing tax return 2012 84,520 4. Filing tax return 2012 Enter amount in box 5 of all Forms SSA-1099 and Forms RRB-1099 4. Filing tax return 2012 12,000 5. Filing tax return 2012 Enter one-half of line 4 5. Filing tax return 2012 6,000 6. Filing tax return 2012 Enter the amount of any foreign earned income exclusion, foreign housing exclusion, exclusion of income from U. Filing tax return 2012 S. Filing tax return 2012 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. Filing tax return 2012 0 7. Filing tax return 2012 Enter the amount of any tax-exempt interest reported on line 8b of Form 1040 or 1040A 7. Filing tax return 2012 0 8. Filing tax return 2012 Add lines 3, 5, 6, and 7 8. Filing tax return 2012 90,520 9. Filing tax return 2012 Enter the amount listed below for your filing status. Filing tax return 2012 $32,000 if you checked box A above. Filing tax return 2012 $25,000 if you checked box B above. Filing tax return 2012 $0 if you checked box C above. Filing tax return 2012 9. Filing tax return 2012 32,000 10. Filing tax return 2012 Subtract line 9 from line 8. Filing tax return 2012 If zero or less, enter -0- on this line. Filing tax return 2012 10. Filing tax return 2012 58,520 11. Filing tax return 2012 If line 10 is zero, stop here. Filing tax return 2012 None of your social security benefits are taxable. Filing tax return 2012  If line 10 is more than zero, enter the amount listed below for your filing status. Filing tax return 2012 $12,000 if you checked box A above. Filing tax return 2012 $9,000 if you checked box B above. Filing tax return 2012 $0 if you checked box C above. Filing tax return 2012 11. Filing tax return 2012 12,000 12. Filing tax return 2012 Subtract line 11 from line 10. Filing tax return 2012 If zero or less, enter -0- 12. Filing tax return 2012 46,520 13. Filing tax return 2012 Enter the smaller of line 10 or line 11 13. Filing tax return 2012 12,000 14. Filing tax return 2012 Enter one-half of line 13 . Filing tax return 2012 14. Filing tax return 2012 6,000 15. Filing tax return 2012 Enter the smaller of line 5 or line 14 15. Filing tax return 2012 6,000 16. Filing tax return 2012 Multiply line 12 by . Filing tax return 2012 85. Filing tax return 2012 If line 12 is zero, enter -0- 16. Filing tax return 2012 39,542 17. Filing tax return 2012 Add lines 15 and 16 17. Filing tax return 2012 45,542 18. Filing tax return 2012 Multiply line 4 by . Filing tax return 2012 85 18. Filing tax return 2012 10,200 19. Filing tax return 2012 Taxable social security benefits. Filing tax return 2012 Enter the smaller of line 17 or line 18 19. Filing tax return 2012 10,200 Appendix C. Filing tax return 2012 Life Expectancy Tables   Table I (Single Life Expectancy) (For Use by Beneficiaries)         Age Life Expectancy Age Life Expectancy 0 82. Filing tax return 2012 4 28 55. Filing tax return 2012 3 1 81. Filing tax return 2012 6 29 54. Filing tax return 2012 3 2 80. Filing tax return 2012 6 30 53. Filing tax return 2012 3 3 79. Filing tax return 2012 7 31 52. Filing tax return 2012 4 4 78. Filing tax return 2012 7 32 51. Filing tax return 2012 4 5 77. Filing tax return 2012 7 33 50. Filing tax return 2012 4 6 76. Filing tax return 2012 7 34 49. Filing tax return 2012 4 7 75. Filing tax return 2012 8 35 48. Filing tax return 2012 5 8 74. Filing tax return 2012 8 36 47. Filing tax return 2012 5 9 73. Filing tax return 2012 8 37 46. Filing tax return 2012 5 10 72. Filing tax return 2012 8 38 45. Filing tax return 2012 6 11 71. Filing tax return 2012 8 39 44. Filing tax return 2012 6 12 70. Filing tax return 2012 8 40 43. Filing tax return 2012 6 13 69. Filing tax return 2012 9 41 42. Filing tax return 2012 7 14 68. Filing tax return 2012 9 42 41. Filing tax return 2012 7 15 67. Filing tax return 2012 9 43 40. Filing tax return 2012 7 16 66. Filing tax return 2012 9 44 39. Filing tax return 2012 8 17 66. Filing tax return 2012 0 45 38. Filing tax return 2012 8 18 65. Filing tax return 2012 0 46 37. Filing tax return 2012 9 19 64. Filing tax return 2012 0 47 37. Filing tax return 2012 0 20 63. Filing tax return 2012 0 48 36. Filing tax return 2012 0 21 62. Filing tax return 2012 1 49 35. Filing tax return 2012 1 22 61. Filing tax return 2012 1 50 34. Filing tax return 2012 2 23 60. Filing tax return 2012 1 51 33. Filing tax return 2012 3 24 59. Filing tax return 2012 1 52 32. Filing tax return 2012 3 25 58. Filing tax return 2012 2 53 31. Filing tax return 2012 4 26 57. Filing tax return 2012 2 54 30. Filing tax return 2012 5 27 56. Filing tax return 2012 2 55 29. Filing tax return 2012 6 Appendix C. Filing tax return 2012 (Continued)   Table I (Single Life Expectancy) (For Use by Beneficiaries)         Age Life Expectancy Age Life Expectancy 56 28. Filing tax return 2012 7 84 8. Filing tax return 2012 1 57 27. Filing tax return 2012 9 85 7. Filing tax return 2012 6 58 27. Filing tax return 2012 0 86 7. Filing tax return 2012 1 59 26. Filing tax return 2012 1 87 6. Filing tax return 2012 7 60 25. Filing tax return 2012 2 88 6. Filing tax return 2012 3 61 24. Filing tax return 2012 4 89 5. Filing tax return 2012 9 62 23. Filing tax return 2012 5 90 5. Filing tax return 2012 5 63 22. Filing tax return 2012 7 91 5. Filing tax return 2012 2 64 21. Filing tax return 2012 8 92 4. Filing tax return 2012 9 65 21. Filing tax return 2012 0 93 4. Filing tax return 2012 6 66 20. Filing tax return 2012 2 94 4. Filing tax return 2012 3 67 19. Filing tax return 2012 4 95 4. Filing tax return 2012 1 68 18. Filing tax return 2012 6 96 3. Filing tax return 2012 8 69 17. Filing tax return 2012 8 97 3. Filing tax return 2012 6 70 17. Filing tax return 2012 0 98 3. Filing tax return 2012 4 71 16. Filing tax return 2012 3 99 3. Filing tax return 2012 1 72 15. Filing tax return 2012 5 100 2. Filing tax return 2012 9 73 14. Filing tax return 2012 8 101 2. Filing tax return 2012 7 74 14. Filing tax return 2012 1 102 2. Filing tax return 2012 5 75 13. Filing tax return 2012 4 103 2. Filing tax return 2012 3 76 12. Filing tax return 2012 7 104 2. Filing tax return 2012 1 77 12. Filing tax return 2012 1 105 1. Filing tax return 2012 9 78 11. Filing tax return 2012 4 106 1. Filing tax return 2012 7 79 10. Filing tax return 2012 8 107 1. Filing tax return 2012 5 80 10. Filing tax return 2012 2 108 1. Filing tax return 2012 4 81 9. Filing tax return 2012 7 109 1. Filing tax return 2012 2 82 9. Filing tax return 2012 1 110 1. Filing tax return 2012 1 83 8. Filing tax return 2012 6 111 and over 1. Filing tax return 2012 0 Appendix C. Filing tax return 2012 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. Filing tax return 2012 1 69. Filing tax return 2012 6 69. Filing tax return 2012 1 68. Filing tax return 2012 7 68. Filing tax return 2012 3 67. Filing tax return 2012 9 67. Filing tax return 2012 5 67. Filing tax return 2012 2 66. Filing tax return 2012 9 66. Filing tax return 2012 6 21 69. Filing tax return 2012 6 69. Filing tax return 2012 1 68. Filing tax return 2012 6 68. Filing tax return 2012 2 67. Filing tax return 2012 7 67. Filing tax return 2012 3 66. Filing tax return 2012 9 66. Filing tax return 2012 6 66. Filing tax return 2012 2 65. Filing tax return 2012 9 22 69. Filing tax return 2012 1 68. Filing tax return 2012 6 68. Filing tax return 2012 1 67. Filing tax return 2012 6 67. Filing tax return 2012 2 66. Filing tax return 2012 7 66. Filing tax return 2012 3 65. Filing tax return 2012 9 65. Filing tax return 2012 6 65. Filing tax return 2012 2 23 68. Filing tax return 2012 7 68. Filing tax return 2012 2 67. Filing tax return 2012 6 67. Filing tax return 2012 1 66. Filing tax return 2012 6 66. Filing tax return 2012 2 65. Filing tax return 2012 7 65. Filing tax return 2012 3 64. Filing tax return 2012 9 64. Filing tax return 2012 6 24 68. Filing tax return 2012 3 67. Filing tax return 2012 7 67. Filing tax return 2012 2 66. Filing tax return 2012 6 66. Filing tax return 2012 1 65. Filing tax return 2012 6 65. Filing tax return 2012 2 64. Filing tax return 2012 7 64. Filing tax return 2012 3 63. Filing tax return 2012 9 25 67. Filing tax return 2012 9 67. Filing tax return 2012 3 66. Filing tax return 2012 7 66. Filing tax return 2012 2 65. Filing tax return 2012 6 65. Filing tax return 2012 1 64. Filing tax return 2012 6 64. Filing tax return 2012 2 63. Filing tax return 2012 7 63. Filing tax return 2012 3 26 67. Filing tax return 2012 5 66. Filing tax return 2012 9 66. Filing tax return 2012 3 65. Filing tax return 2012 7 65. Filing tax return 2012 2 64. Filing tax return 2012 6 64. Filing tax return 2012 1 63. Filing tax return 2012 6 63. Filing tax return 2012 2 62. Filing tax return 2012 8 27 67. Filing tax return 2012 2 66. Filing tax return 2012 6 65. Filing tax return 2012 9 65. Filing tax return 2012 3 64. Filing tax return 2012 7 64. Filing tax return 2012 2 63. Filing tax return 2012 6 63. Filing tax return 2012 1 62. Filing tax return 2012 7 62. Filing tax return 2012 2 28 66. Filing tax return 2012 9 66. Filing tax return 2012 2 65. Filing tax return 2012 6 64. Filing tax return 2012 9 64. Filing tax return 2012 3 63. Filing tax return 2012 7 63. Filing tax return 2012 2 62. Filing tax return 2012 7 62. Filing tax return 2012 1 61. Filing tax return 2012 7 29 66. Filing tax return 2012 6 65. Filing tax return 2012 9 65. Filing tax return 2012 2 64. Filing tax return 2012 6 63. Filing tax return 2012 9 63. Filing tax return 2012 3 62. Filing tax return 2012 8 62. Filing tax return 2012 2 61. Filing tax return 2012 7 61. Filing tax return 2012 2 30 66. Filing tax return 2012 3 65. Filing tax return 2012 6 64. Filing tax return 2012 9 64. Filing tax return 2012 2 63. Filing tax return 2012 6 62. Filing tax return 2012 9 62. Filing tax return 2012 3 61. Filing tax return 2012 8 61. Filing tax return 2012 2 60. Filing tax return 2012 7 31 66. Filing tax return 2012 1 65. Filing tax return 2012 3 64. Filing tax return 2012 6 63. Filing tax return 2012 9 63. Filing tax return 2012 2 62. Filing tax return 2012 6 62. Filing tax return 2012 0 61. Filing tax return 2012 4 60. Filing tax return 2012 8 60. Filing tax return 2012 2 32 65. Filing tax return 2012 8 65. Filing tax return 2012 1 64. Filing tax return 2012 3 63. Filing tax return 2012 6 62. Filing tax return 2012 9 62. Filing tax return 2012 2 61. Filing tax return 2012 6 61. Filing tax return 2012 0 60. Filing tax return 2012 4 59. Filing tax return 2012 8 33 65. Filing tax return 2012 6 64. Filing tax return 2012 8 64. Filing tax return 2012 1 63. Filing tax return 2012 3 62. Filing tax return 2012 6 61. Filing tax return 2012 9 61. Filing tax return 2012 3 60. Filing tax return 2012 6 60. Filing tax return 2012 0 59. Filing tax return 2012 4 34 65. Filing tax return 2012 4 64. Filing tax return 2012 6 63. Filing tax return 2012 8 63. Filing tax return 2012 1 62. Filing tax return 2012 3 61. Filing tax return 2012 6 60. Filing tax return 2012 9 60. Filing tax return 2012 3 59. Filing tax return 2012 6 59. Filing tax return 2012 0 35 65. Filing tax return 2012 2 64. Filing tax return 2012 4 63. Filing tax return 2012 6 62. Filing tax return 2012 8 62. Filing tax return 2012 1 61. Filing tax return 2012 4 60. Filing tax return 2012 6 59. Filing tax return 2012 9 59. Filing tax return 2012 3 58. Filing tax return 2012 6 36 65. Filing tax return 2012 0 64. Filing tax return 2012 2 63. Filing tax return 2012 4 62. Filing tax return 2012 6 61. Filing tax return 2012 9 61. Filing tax return 2012 1 60. Filing tax return 2012 4 59. Filing tax return 2012 6 59. Filing tax return 2012 0 58. Filing tax return 2012 3 37 64. Filing tax return 2012 9 64. Filing tax return 2012 0 63. Filing tax return 2012 2 62. Filing tax return 2012 4 61. Filing tax return 2012 6 60. Filing tax return 2012 9 60. Filing tax return 2012 1 59. Filing tax return 2012 4 58. Filing tax return 2012 7 58. Filing tax return 2012 0 38 64. Filing tax return 2012 7 63. Filing tax return 2012 9 63. Filing tax return 2012 0 62. Filing tax return 2012 2 61. Filing tax return 2012 4 60. Filing tax return 2012 6 59. Filing tax return 2012 9 59. Filing tax return 2012 1 58. Filing tax return 2012 4 57. Filing tax return 2012 7 39 64. Filing tax return 2012 6 63. Filing tax return 2012 7 62. Filing tax return 2012 9 62. Filing tax return 2012 1 61. Filing tax return 2012 2 60. Filing tax return 2012 4 59. Filing tax return 2012 6 58. Filing tax return 2012 9 58. Filing tax return 2012 1 57. Filing tax return 2012 4 40 64. Filing tax return 2012 4 63. Filing tax return 2012 6 62. Filing tax return 2012 7 61. Filing tax return 2012 9 61. Filing tax return 2012 1 60. Filing tax return 2012 2 59. Filing tax return 2012 4 58. Filing tax return 2012 7 57. Filing tax return 2012 9 57. Filing tax return 2012 1 41 64. Filing tax return 2012 3 63. Filing tax return 2012 5 62. Filing tax return 2012 6 61. Filing tax return 2012 7 60. Filing tax return 2012 9 60. Filing tax return 2012 1 59. Filing tax return 2012 3 58. Filing tax return 2012 5 57. Filing tax return 2012 7 56. Filing tax return 2012 9 42 64. Filing tax return 2012 2 63. Filing tax return 2012 3 62. Filing tax return 2012 5 61. Filing tax return 2012 6 60. Filing tax return 2012 8 59. Filing tax return 2012 9 59. Filing tax return 2012 1 58. Filing tax return 2012 3 57. Filing tax return 2012 5 56. Filing tax return 2012 7 43 64. Filing tax return 2012 1 63. Filing tax return 2012 2 62. Filing tax return 2012 4 61. Filing tax return 2012 5 60. Filing tax return 2012 6 59. Filing tax return 2012 8 58. Filing tax return 2012 9 58. Filing tax return 2012 1 57. Filing tax return 2012 3 56. Filing tax return 2012 5 44 64. Filing tax return 2012 0 63. Filing tax return 2012 1 62. Filing tax return 2012 2 61. Filing tax return 2012 4 60. Filing tax return 2012 5 59. Filing tax return 2012 6 58. Filing tax return 2012 8 57. Filing tax return 2012 9 57. Filing tax return 2012 1 56. Filing tax return 2012 3 45 64. Filing tax return 2012 0 63. Filing tax return 2012 0 62. Filing tax return 2012 2 61. Filing tax return 2012 3 60. Filing tax return 2012 4 59. Filing tax return 2012 5 58. Filing tax return 2012 6 57. Filing tax return 2012 8 56. Filing tax return 2012 9 56. Filing tax return 2012 1 46 63. Filing tax return 2012 9 63. Filing tax return 2012 0 62. Filing tax return 2012 1 61. Filing tax return 2012 2 60. Filing tax return 2012 3 59. Filing tax return 2012 4 58. Filing tax return 2012 5 57. Filing tax return 2012 7 56. Filing tax return 2012 8 56. Filing tax return 2012 0 47 63. Filing tax return 2012 8 62. Filing tax return 2012 9 62. Filing tax return 2012 0 61. Filing tax return 2012 1 60. Filing tax return 2012 2 59. Filing tax return 2012 3 58. Filing tax return 2012 4 57. Filing tax return 2012 5 56. Filing tax return 2012 7 55. Filing tax return 2012 8 48 63. Filing tax return 2012 7 62. Filing tax return 2012 8 61. Filing tax return 2012 9 61. Filing tax return 2012 0 60. Filing tax return 2012 1 59. Filing tax return 2012 2 58. Filing tax return 2012 3 57. Filing tax return 2012 4 56. Filing tax return 2012 5 55. Filing tax return 2012 7 49 63. Filing tax return 2012 7 62. Filing tax return 2012 8 61. Filing tax return 2012 8 60. Filing tax return 2012 9 60. Filing tax return 2012 0 59. Filing tax return 2012 1 58. Filing tax return 2012 2 57. Filing tax return 2012 3 56. Filing tax return 2012 4 55. Filing tax return 2012 6 50 63. Filing tax return 2012 6 62. Filing tax return 2012 7 61. Filing tax return 2012 8 60. Filing tax return 2012 8 59. Filing tax return 2012 9 59. Filing tax return 2012 0 58. Filing tax return 2012 1 57. Filing tax return 2012 2 56. Filing tax return 2012 3 55. Filing tax return 2012 4 51 63. Filing tax return 2012 6 62. Filing tax return 2012 6 61. Filing tax return 2012 7 60. Filing tax return 2012 8 59. Filing tax return 2012 9 58. Filing tax return 2012 9 58. Filing tax return 2012 0 57. Filing tax return 2012 1 56. Filing tax return 2012 2 55. Filing tax return 2012 3 52 63. Filing tax return 2012 5 62. Filing tax return 2012 6 61. Filing tax return 2012 7 60. Filing tax return 2012 7 59. Filing tax return 2012 8 58. Filing tax return 2012 9 58. Filing tax return 2012 0 57. Filing tax return 2012 1 56. Filing tax return 2012 1 55. Filing tax return 2012 2 53 63. Filing tax return 2012 5 62. Filing tax return 2012 5 61. Filing tax return 2012 6 60. Filing tax return 2012 7 59. Filing tax return 2012 7 58. Filing tax return 2012 8 57. Filing tax return 2012 9 57. Filing tax return 2012 0 56. Filing tax return 2012 1 55. Filing tax return 2012 2 54 63. Filing tax return 2012 5 62. Filing tax return 2012 5 61. Filing tax return 2012 6 60. Filing tax return 2012 6 59. Filing tax return 2012 7 58. Filing tax return 2012 8 57. Filing tax return 2012 8 56. Filing tax return 2012 9 56. Filing tax return 2012 0 55. Filing tax return 2012 1 55 63. Filing tax return 2012 4 62. Filing tax return 2012 5 61. Filing tax return 2012 5 60. Filing tax return 2012 6 59. Filing tax return 2012 6 58. Filing tax return 2012 7 57. Filing tax return 2012 8 56. Filing tax return 2012 8 55. Filing tax return 2012 9 55. Filing tax return 2012 0 56 63. Filing tax return 2012 4 62. Filing tax return 2012 4 61. Filing tax return 2012 5 60. Filing tax return 2012 5 59. Filing tax return 2012 6 58. Filing tax return 2012 7 57. Filing tax return 2012 7 56. Filing tax return 2012 8 55. Filing tax return 2012 9 54. Filing tax return 2012 9 57 63. Filing tax return 2012 4 62. Filing tax return 2012 4 61. Filing tax return 2012 5 60. Filing tax return 2012 5 59. Filing tax return 2012 6 58. Filing tax return 2012 6 57. Filing tax return 2012 7 56. Filing tax return 2012 7 55. Filing tax return 2012 8 54. Filing tax return 2012 9 58 63. Filing tax return 2012 3 62. Filing tax return 2012 4 61. Filing tax return 2012 4 60. Filing tax return 2012 5 59. Filing tax return 2012 5 58. Filing tax return 2012 6 57. Filing tax return 2012 6 56. Filing tax return 2012 7 55. Filing tax return 2012 8 54. Filing tax return 2012 8 59 63. Filing tax return 2012 3 62. Filing tax return 2012 3 61. Filing tax return 2012 4 60. Filing tax return 2012 4 59. Filing tax return 2012 5 58. Filing tax return 2012 5 57. Filing tax return 2012 6 56. Filing tax return 2012 7 55. Filing tax return 2012 7 54. Filing tax return 2012 8 Appendix C. Filing tax return 2012 (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. Filing tax return 2012 3 62. Filing tax return 2012 3 61. Filing tax return 2012 4 60. Filing tax return 2012 4 59. Filing tax return 2012 5 58. Filing tax return 2012 5 57. Filing tax return 2012 6 56. Filing tax return 2012 6 55. Filing tax return 2012 7 54. Filing tax return 2012 7 61 63. Filing tax return 2012 3 62. Filing tax return 2012 3 61. Filing tax return 2012 3 60. Filing tax return 2012 4 59. Filing tax return 2012 4 58. Filing tax return 2012 5 57. Filing tax return 2012 5 56. Filing tax return 2012 6 55. Filing tax return 2012 6 54. Filing tax return 2012 7 62 63. Filing tax return 2012 2 62. Filing tax return 2012 3 61. Filing tax return 2012 3 60. Filing tax return 2012 4 59. Filing tax return 2012 4 58. Filing tax return 2012 4 57. Filing tax return 2012 5 56. Filing tax return 2012 5 55. Filing tax return 2012 6 54. Filing tax return 2012 7 63 63. Filing tax return 2012 2 62. Filing tax return 2012 3 61. Filing tax return 2012 3 60. Filing tax return 2012 3 59. Filing tax return 2012 4 58. Filing tax return 2012 4 57. Filing tax return 2012 5 56. Filing tax return 2012 5 55. Filing tax return 2012 6 54. Filing tax return 2012 6 64 63. Filing tax return 2012 2 62. Filing tax return 2012 2 61. Filing tax return 2012 3 60. Filing tax return 2012 3 59. Filing tax return 2012 4 58. Filing tax return 2012 4 57. Filing tax return 2012 4 56. Filing tax return 2012 5 55. Filing tax return 2012 5 54. Filing tax return 2012 6 65 63. Filing tax return 2012 2 62. Filing tax return 2012 2 61. Filing tax return 2012 3 60. Filing tax return 2012 3 59. Filing tax return 2012 3 58. Filing tax return 2012 4 57. Filing tax return 2012 4 56. Filing tax return 2012 5 55. Filing tax return 2012 5 54. Filing tax return 2012 6 66 63. Filing tax return 2012 2 62. Filing tax return 2012 2 61. Filing tax return 2012 2 60. Filing tax return 2012 3 59. Filing tax return 2012 3 58. Filing tax return 2012 4 57. Filing tax return 2012 4 56. Filing tax return 2012 4 55. Filing tax return 2012 5 54. Filing tax return 2012 5 67 63. Filing tax return 2012 2 62. Filing tax return 2012 2 61. Filing tax return 2012 2 60. Filing tax return 2012 3 59. Filing tax return 2012 3 58. Filing tax return 2012 3 57. Filing tax return 2012 4 56. Filing tax return 2012 4 55. Filing tax return 2012 5 54. Filing tax return 2012 5 68 63. Filing tax return 2012 1 62. Filing tax return 2012 2 61. Filing tax return 2012 2 60. Filing tax return 2012 2 59. Filing tax return 2012 3 58. Filing tax return 2012 3 57. Filing tax return 2012 4 56. Filing tax return 2012 4 55. Filing tax return 2012 4 54. Filing tax return 2012 5 69 63. Filing tax return 2012 1 62. Filing tax return 2012 2 61. Filing tax return 2012 2 60. Filing tax return 2012 2 59. Filing tax return 2012 3 58. Filing tax return 2012 3 57. Filing tax return 2012 3 56. Filing tax return 2012 4 55. Filing tax return 2012 4 54. Filing tax return 2012 5 70 63. Filing tax return 2012 1 62. Filing tax return 2012 2 61. Filing tax return 2012 2 60. Filing tax return 2012 2 59. Filing tax return 2012 3 58. Filing tax return 2012 3 57. Filing tax return 2012 3 56. Filing tax return 2012 4 55. Filing tax return 2012 4 54. Filing tax return 2012 4 71 63. Filing tax return 2012 1 62. Filing tax return 2012 1 61. Filing tax return 2012 2 60. Filing tax return 2012 2 59. Filing tax return 2012 2 58. Filing tax return 2012 3 57. Filing tax return 2012 3 56. Filing tax return 2012 4 55. Filing tax return 2012 4 54. Filing tax return 2012 4 72 63. Filing tax return 2012 1 62. Filing tax return 2012 1 61. Filing tax return 2012 2 60. Filing tax return 2012 2 59. Filing tax return 2012 2 58. Filing tax return 2012 3 57. Filing tax return 2012 3 56. Filing tax return 2012 3 55. Filing tax return 2012 4 54. Filing tax return 2012 4 73 63. Filing tax return 2012 1 62. Filing tax return 2012 1 61. Filing tax return 2012 2 60. Filing tax return 2012 2 59. Filing tax return 2012 2 58. Filing tax return 2012 3 57. Filing tax return 2012 3 56. Filing tax return 2012 3 55. Filing tax return 2012 4 54. Filing tax return 2012 4 74 63. Filing tax return 2012 1 62. Filing tax return 2012 1 61. Filing tax return 2012 2 60. Filing tax return 2012 2 59. Filing tax return 2012 2 58. Filing tax return 2012 2 57. Filing tax return 2012 3 56. Filing tax return 2012 3 55. Filing tax return 2012 4 54. Filing tax return 2012 4 75 63. Filing tax return 2012 1 62. Filing tax return 2012 1 61. Filing tax return 2012 1 60. Filing tax return 2012 2 59. Filing tax return 2012 2 58. Filing tax return 2012 2 57. Filing tax return 2012 3 56. Filing tax return 2012 3 55. Filing tax return 2012 3 54. Filing tax return 2012 4 76 63. Filing tax return 2012 1 62. Filing tax return 2012 1 61. Filing tax return 2012 1 60. Filing tax return 2012 2 59. Filing tax return 2012 2 58. Filing tax return 2012 2 57. Filing tax return 2012 3 56. Filing tax return 2012 3 55. Filing tax return 2012 3 54. Filing tax return 2012 4 77 63. Filing tax return 2012 1 62. Filing tax return 2012 1 61. Filing tax return 2012 1 60. Filing tax return 2012 2 59. Filing tax return 2012 2 58. Filing tax return 2012 2 57. Filing tax return 2012 3 56. Filing tax return 2012 3 55. Filing tax return 2012 3 54. Filing tax return 2012 4 78 63. Filing tax return 2012 1 62. Filing tax return 2012 1 61. Filing tax return 2012 1 60. Filing tax return 2012 2 59. Filing tax return 2012 2 58. Filing tax return 2012 2 57. Filing tax return 2012 3 56. Filing tax return 2012 3 55. Filing tax return 2012 3 54. Filing tax return 2012 4 79 63. Filing tax return 2012 1 62. Filing tax return 2012 1 61. Filing tax return 2012 1 60. Filing tax return 2012 2 59. Filing tax return 2012 2 58. Filing tax return 2012 2 57. Filing tax return 2012 2 56. Filing tax return 2012 3 55. Filing tax return 2012 3 54. Filing tax return 2012 3 80 63. Filing tax return 2012 1 62. Filing tax return 2012 1 61. Filing tax return 2012 1 60. Filing tax return 2012 1 59. Filing tax return 2012 2 58. Filing tax return 2012 2 57. Filing tax return 2012 2 56. Filing tax return 2012 3 55. Filing tax return 2012 3 54. Filing tax return 2012 3 81 63. Filing tax return 2012 1 62. Filing tax return 2012 1 61. Filing tax return 2012 1 60. Filing tax return 2012 1 59. Filing tax return 2012 2 58. Filing tax return 2012 2 57. Filing tax return 2012 2 56. Filing tax return 2012 3 55. Filing tax return 2012 3 54. Filing tax return 2012 3 82 63. Filing tax return 2012 1 62. Filing tax return 2012 1 61. Filing tax return 2012 1 60. Filing tax return 2012 1 59. Filing tax return 2012 2 58. Filing tax return 2012 2 57. Filing tax return 2012 2 56. Filing tax return 2012 3 55. Filing tax return 2012 3 54. Filing tax return 2012 3 83 63. Filing tax return 2012 1 62. Filing tax return 2012 1 61. Filing tax return 2012 1 60. Filing tax return 2012 1 59. Filing tax return 2012 2 58. Filing tax return 2012 2 57. Filing tax return 2012 2 56. Filing tax return 2012 3 55. Filing tax return 2012 3 54. Filing tax return 2012 3 84 63. Filing tax return 2012 0 62. Filing tax return 2012 1 61. Filing tax return 2012 1 60. Filing tax return 2012 1 59. Filing tax return 2012 2 58. Filing tax return 2012 2 57. Filing tax return 2012 2 56. Filing tax return 2012 3 55. Filing tax return 2012 3 54. Filing tax return 2012 3 85 63. Filing tax return 2012 0 62. Filing tax return 2012 1 61. Filing tax return 2012 1 60. Filing tax return 2012 1 59. Filing tax return 2012 2 58. Filing tax return 2012 2 57. Filing tax return 2012 2 56. Filing tax return 2012 3 55. Filing tax return 2012 3 54. Filing tax return 2012 3 86 63. Filing tax return 2012 0 62. Filing tax return 2012 1 61. Filing tax return 2012 1 60. Filing tax return 2012 1 59. Filing tax return 2012 2 58. Filing tax return 2012 2 57. Filing tax return 2012 2 56. Filing tax return 2012 2 55. Filing tax return 2012 3 54. Filing tax return 2012 3 87 63. Filing tax return 2012 0 62. Filing tax return 2012 1 61. Filing tax return 2012 1 60. Filing tax return 2012 1 59. Filing tax return 2012 2 58. Filing tax return 2012 2 57. Filing tax return 2012 2 56. Filing tax return 2012 2 55. Filing tax return 2012 3 54. Filing tax return 2012 3 88 63. Filing tax return 2012 0 62. Filing tax return 2012 1 61. Filing tax return 2012 1 60. Filing tax return 2012 1 59. Filing tax return 2012 2 58. Filing tax return 2012 2 57. Filing tax return 2012 2 56. Filing tax return 2012 2 55. Filing tax return 2012 3 54. Filing tax return 2012 3 89 63. Filing tax return 2012 0 62. Filing tax return 2012 1 61. Filing tax return 2012 1 60. Filing tax return 2012 1 59. Filing tax return 2012 1 58. Filing tax return 2012 2 57. Filing tax return 2012 2 56. Filing tax return 2012 2 55. Filing tax return 2012 3 54. Filing tax return 2012 3 90 63. Filing tax return 2012 0 62. Filing tax return 2012 1 61. Filing tax return 2012 1 60. Filing tax return 2012 1 59. Filing tax return 2012 1 58. Filing tax return 2012 2 57. Filing tax return 2012 2 56. Filing tax return 2012 2 55. Filing tax return 2012 3 54. Filing tax return 2012 3 91 63. Filing tax return 2012 0 62. Filing tax return 2012 1 61. Filing tax return 2012 1 60. Filing tax return 2012 1 59. Filing tax return 2012 1 58. Filing tax return 2012 2 57. Filing tax return 2012 2 56. Filing tax return 2012 2 55. Filing tax return 2012 3 54. Filing tax return 2012 3 92 63. Filing tax return 2012 0 62. Filing tax return 2012 1 61. Filing tax return 2012 1 60. Filing tax return 2012 1 59. Filing tax return 2012 1 58. Filing tax return 2012 2 57. Filing tax return 2012 2 56. Filing tax return 2012 2 55. Filing tax return 2012 3 54. Filing tax return 2012 3 93 63. Filing tax return 2012 0 62. Filing tax return 2012 1 61. Filing tax return 2012 1 60. Filing tax return 2012 1 59. Filing tax return 2012 1 58. Filing tax return 2012 2 57. Filing tax return 2012 2 56. Filing tax return 2012 2 55. Filing tax return 2012 3 54. Filing tax return 2012 3 94 63. Filing tax return 2012 0 62. Filing tax return 2012 1 61. Filing tax return 2012 1 60. Filing tax return 2012 1 59. Filing tax return 2012 1 58. Filing tax return 2012 2 57. Filing tax return 2012 2 56. Filing tax return 2012 2 55. Filing tax return 2012 3 54. Filing tax return 2012 3 95 63. Filing tax return 2012 0 62. Filing tax return 2012 1 61. Filing tax return 2012 1 60. Filing tax return 2012 1 59. Filing tax return 2012 1 58. Filing tax return 2012 2 57. Filing tax return 2012 2 56. Filing tax return 2012 2 55. Filing tax return 2012 3 54. Filing tax return 2012 3 96 63. Filing tax return 2012 0 62. Filing tax return 2012 1 61. Filing tax return 2012 1 60. Filing tax return 2012 1 59. Filing tax return 2012 1 58. Filing tax return 2012 2 57. Filing tax return 2012 2 56. Filing tax return 2012 2 55. Filing tax return 2012 3 54. Filing tax return 2012 3 97 63. Filing tax return 2012 0 62. Filing tax return 2012 1 61. Filing tax return 2012 1 60. Filing tax return 2012 1 59. Filing tax return 2012 1 58. Filing tax return 2012 2 57. Filing tax return 2012 2 56. Filing tax return 2012 2 55. Filing tax return 2012 3 54. Filing tax return 2012 3 98 63. Filing tax return 2012 0 62. Filing tax return 2012 1 61. Filing tax return 2012 1 60. Filing tax return 2012 1 59. Filing tax return 2012 1 58. Filing tax return 2012 2 57. Filing tax return 2012 2 56. Filing tax return 2012 2 55. Filing tax return 2012 3 54. Filing tax return 2012 3 99 63. Filing tax return 2012 0 62. Filing tax return 2012 1 61. Filing tax return 2012 1 60. Filing tax return 2012 1 59. Filing tax return 2012 1 58. Filing tax return 2012 2 57. Filing tax return 2012 2 56. Filing tax return 2012 2 55. Filing tax return 2012 3 54. Filing tax return 2012 3 Appendix C. Filing tax return 2012 (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. Filing tax return 2012 0 62. Filing tax return 2012 1 61. Filing tax return 2012 1 60. Filing tax return 2012 1 59. Filing tax return 2012 1 58. Filing tax return 2012 2 57. Filing tax return 2012 2 56. Filing tax return 2012 2 55. Filing tax return 2012 3 54. Filing tax return 2012 3 101 63. Filing tax return 2012 0 62. Filing tax return 2012 1 61. Filing tax return 2012 1 60. Filing tax return 2012 1 59. Filing tax return 2012 1 58. Filing tax return 2012 2 57. Filing tax return 2012 2 56. Filing tax return 2012 2 55. Filing tax return 2012 3 54. Filing tax return 2012 3 102 63. Filing tax return 2012 0 62. Filing tax return 2012 1 61. Filing tax return 2012 1 60. Filing tax return 2012 1 59. Filing tax return 2012 1 58. Filing tax return 2012 2 57. Filing tax return 2012 2 56. Filing tax return 2012 2 55. Filing tax return 2012 3 54. Filing tax return 2012 3 103 63. Filing tax return 2012 0 62. Filing tax return 2012 1 61. Filing tax return 2012 1 60. Filing tax return 2012 1 59. Filing tax return 2012 1 58. Filing tax return 2012 2 57. Filing tax return 2012 2 56. Filing tax return 2012 2 55. Filing tax return 2012 3 54. Filing tax return 2012 3 104 63. Filing tax return 2012 0 62. Filing tax return 2012 1 61. Filing tax return 2012 1 60. Filing tax return 2012 1 59. Filing tax return 2012 1 58. Filing tax return 2012 2 57. Filing tax return 2012 2 56. Filing tax return 2012 2 55. Filing tax return 2012 3 54. Filing tax return 2012 3 105 63. Filing tax return 2012 0 62. Filing tax return 2012 1 61. Filing tax return 2012 1 60. Filing tax return 2012 1 59. Filing tax return 2012 1 58. Filing tax return 2012 2 57. Filing tax return 2012 2 56. Filing tax return 2012 2 55. Filing tax return 2012 3 54. Filing tax return 2012 3 106 63. Filing tax return 2012 0 62. Filing tax return 2012 1 61. Filing tax return 2012 1 60. Filing tax return 2012 1 59. Filing tax return 2012 1 58. Filing tax return 2012 2 57. Filing tax return 2012 2 56. Filing tax return 2012 2 55. Filing tax return 2012 3 54. Filing tax return 2012 3 107 63. Filing tax return 2012 0 62. Filing tax return 2012 1 61. Filing tax return 2012 1 60. Filing tax return 2012 1 59. Filing tax return 2012 1 58. Filing tax return 2012 2 57. Filing tax return 2012 2 56. Filing tax return 2012 2 55. Filing tax return 2012 3 54. Filing tax return 2012 3 108 63. Filing tax return 2012 0 62. Filing tax return 2012 1 61. Filing tax return 2012 1 60. Filing tax return 2012 1 59. Filing tax return 2012 1 58. Filing tax return 2012 2 57. Filing tax return 2012 2 56. Filing tax return 2012 2 55. Filing tax return 2012 3 54. Filing tax return 2012 3 109 63. Filing tax return 2012 0 62. Filing tax return 2012 1 61. Filing tax return 2012 1 60. Filing tax return 2012 1 59. Filing tax return 2012 1 58. Filing tax return 2012 2 57. Filing tax return 2012 2 56. Filing tax return 2012 2 55. Filing tax return 2012 3 54. Filing tax return 2012 3 110 63. Filing tax return 2012 0 62. Filing tax return 2012 1 61. Filing tax return 2012 1 60. Filing tax return 2012 1 59. Filing tax return 2012 1 58. Filing tax return 2012 2 57. Filing tax return 2012 2 56. Filing tax return 2012 2 55. Filing tax return 2012 3 54. Filing tax return 2012 3 111 63. Filing tax return 2012 0 62. Filing tax return 2012 1 61. Filing tax return 2012 1 60. Filing tax return 2012 1 59. Filing tax return 2012 1 58. Filing tax return 2012 2 57. Filing tax return 2012 2 56. Filing tax return 2012 2 55. Filing tax return 2012 3 54. Filing tax return 2012 3 112 63. Filing tax return 2012 0 62. Filing tax return 2012 1 61. Filing tax return 2012 1 60. Filing tax return 2012 1 59. Filing tax return 2012 1 58. Filing tax return 2012 2 57. Filing tax return 2012 2 56. Filing tax return 2012 2 55. Filing tax return 2012 3 54. Filing tax return 2012 3 113 63. Filing tax return 2012 0 62. Filing tax return 2012 1 61. Filing tax return 2012 1 60. Filing tax return 2012 1 59. Filing tax return 2012 1 58. Filing tax return 2012 2 57. Filing tax return 2012 2 56. Filing tax return 2012 2 55. Filing tax return 2012 3 54. Filing tax return 2012 3 114 63. Filing tax return 2012 0 62. Filing tax return 2012 1 61. Filing tax return 2012 1 60. Filing tax return 2012 1 59. Filing tax return 2012 1 58. Filing tax return 2012 2 57. Filing tax return 2012 2 56. Filing tax return 2012 2 55. Filing tax return 2012 3 54. Filing tax return 2012 3 115+ 63. Filing tax return 2012 0 62. Filing tax return 2012 1 61. Filing tax return 2012 1 60. Filing tax return 2012 1 59. Filing tax return 2012 1 58. Filing tax return 2012 2 57. Filing tax return 2012 2 56. Filing tax return 2012 2 55. Filing tax return 2012 3 54. Filing tax return 2012 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. Filing tax return 2012 2 59. Filing tax return 2012 7 59. Filing tax return 2012 2 58. Filing tax return 2012 8 58. Filing tax return 2012 4 58. Filing tax return 2012 0 57. Filing tax return 2012 6 57. Filing tax return 2012 3 57. Filing tax return 2012 0 56. Filing tax return 2012 7 31 59. Filing tax return 2012 7 59. Filing tax return 2012 2 58. Filing tax return 2012 7 58. Filing tax return 2012 2 57. Filing tax return 2012 8 57. Filing tax return 2012 4 57. Filing tax return 2012 0 56. Filing tax return 2012 6 56. Filing tax return 2012 3 56. Filing tax return 2012 0 32 59. Filing tax return 2012 2 58. Filing tax return 2012 7 58. Filing tax return 2012 2 57. Filing tax return 2012 7 57. Filing tax return 2012 2 56. Filing tax return 2012 8 56. Filing tax return 2012 4 56. Filing tax return 2012 0 55. Filing tax return 2012 6 55. Filing tax return 2012 3 33 58. Filing tax return 2012 8 58. Filing tax return 2012 2 57. Filing tax return 2012 7 57. Filing tax return 2012 2 56. Filing tax return 2012 7 56. Filing tax return 2012 2 55. Filing tax return 2012 8 55. Filing tax return 2012 4 55. Filing tax return 2012 0 54. Filing tax return 2012 7 34 58. Filing tax return 2012 4 57. Filing tax return 2012 8 57. Filing tax return 2012 2 56. Filing tax return 2012 7 56. Filing tax return 2012 2 55. Filing tax return 2012 7 55. Filing tax return 2012 3 54. Filing tax return 2012 8 54. Filing tax return 2012 4 54. Filing tax return 2012 0 35 58. Filing tax return 2012 0 57. Filing tax return 2012 4 56. Filing tax return 2012 8 56. Filing tax return 2012 2 55. Filing tax return 2012 7 55. Filing tax return 2012 2 54. Filing tax return 2012 7 54. Filing tax return 2012 3 53. Filing tax return 2012 8 53. Filing tax return 2012 4 36 57. Filing tax return 2012 6 57. Filing tax return 2012 0 56. Filing tax return 2012 4 55. Filing tax return 2012 8 55. Filing tax return 2012 3 54. Filing tax return 2012 7 54. Filing tax return 2012 2 53. Filing tax return 2012 7 53. Filing tax return 2012 3 52. Filing tax return 2012 8 37 57. Filing tax return 2012 3 56. Filing tax return 2012 6 56. Filing tax return 2012 0 55. Filing tax return 2012 4 54. Filing tax return 2012 8 54. Filing tax return 2012 3 53. Filing tax return 2012 7 53. Filing tax return 2012 2 52. Filing tax return 2012 7 52. Filing tax return 2012 3 38 57. Filing tax return 2012 0 56. Filing tax return 2012 3 55. Filing tax return 2012 6 55. Filing tax return 2012 0 54. Filing tax return 2012 4 53. Filing tax return 2012 8 53. Filing tax return 2012 3 52. Filing tax return 2012 7 52. Filing tax return 2012 2 51. Filing tax return 2012 7 39 56. Filing tax return 2012 7 56. Filing tax return 2012 0 55. Filing tax return 2012 3 54. Filing tax return 2012 7 54. Filing tax return 2012 0 53. Filing tax return 2012 4 52. Filing tax return 2012 8 52. Filing tax return 2012 3 51. Filing tax return 2012 7 51. Filing tax return 2012 2 40 56. Filing tax return 2012 4 55. Filing tax return 2012 7 55. Filing tax return 2012 0 54. Filing tax return 2012 3 53. Filing tax return 2012 7 53. Filing tax return 2012 0 52. Filing tax return 2012 4 51. Filing tax return 2012 8 51. Filing tax return 2012 3 50. Filing tax return 2012 8 41 56. Filing tax return 2012 1 55. Filing tax return 2012 4 54. Filing tax return 2012 7 54. Filing tax return 2012 0 53. Filing tax return 2012 3 52. Filing tax return 2012 7 52. Filing tax return 2012 0 51. Filing tax return 2012 4 50. Filing tax return 2012 9 50. Filing tax return 2012 3 42 55. Filing tax return 2012 9 55. Filing tax return 2012 2 54. Filing tax return 2012 4 53. Filing tax return 2012 7 53. Filing tax return 2012 0 52. Filing tax return 2012 3 51. Filing tax return 2012 7 51. Filing tax return 2012 1 50. Filing tax return 2012 4 49. Filing tax return 2012 9 43 55. Filing tax return 2012 7 54. Filing tax return 2012 9 54. Filing tax return 2012 2 53. Filing tax return 2012 4 52. Filing tax return 2012 7 52. Filing tax return 2012 0 51. Filing tax return 2012 3 50. Filing tax return 2012 7 50. Filing tax return 2012 1 49. Filing tax return 2012 5 44 55. Filing tax return 2012 5 54. Filing tax return 2012 7 53. Filing tax return 2012 9 53. Filing tax return 2012 2 52. Filing tax return 2012 4 51. Filing tax return 2012 7 51. Filing tax return 2012 0 50. Filing tax return 2012 4 49. Filing tax return 2012 7 49. Filing tax return 2012 1 45 55. Filing tax return 2012 3 54. Filing tax return 2012 5 53. Filing tax return 2012 7 52. Filing tax return 2012 9 52. Filing tax return 2012 2 51. Filing tax return 2012 5 50. Filing tax return 2012 7 50. Filing tax return 2012 0 49. Filing tax return 2012 4 48. Filing tax return 2012 7 46 55. Filing tax return 2012 1 54. Filing tax return 2012 3 53. Filing tax return 2012 5 52. Filing tax return 2012 7 52. Filing tax return 2012 0 51. Filing tax return 2012 2 50. Filing tax return 2012 5 49. Filing tax return 2012 8 49. Filing tax return 2012 1 48. Filing tax return 2012 4 47 55. Filing tax return 2012 0 54. Filing tax return 2012 1 53. Filing tax return 2012 3 52. Filing tax return 2012 5 51. Filing tax return 2012 7 51. Filing tax return 2012 0 50. Filing tax return 2012 2 49. Filing tax return 2012 5 48. Filing tax return 2012 8 48. Filing tax return 2012 1 48 54. Filing tax return 2012 8 54. Filing tax return 2012 0 53. Filing tax return 2012 2 52. Filing tax return 2012 3 51. Filing tax return 2012 5 50. Filing tax return 2012 8 50. Filing tax return 2012 0 49. Filing tax return 2012 2 48. Filing tax return 2012 5 47. Filing tax return 2012 8 Appendix C. Filing tax return 2012 (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. Filing tax return 2012 7 53. Filing tax return 2012 8 53. Filing tax return 2012 0 52. Filing tax return 2012 2 51. Filing tax return 2012 4 50. Filing tax return 2012 6 49. Filing tax return 2012 8 49. Filing tax return 2012 0 48. Filing tax return 2012 2 47. Filing tax return 2012 5 50 54. Filing tax return 2012 6 53. Filing tax return 2012 7 52. Filing tax return 2012 9 52. Filing tax return 2012 0 51. Filing tax return 2012 2 50. Filing tax return 2012 4 49. Filing tax return 2012 6 48. Filing tax return 2012 8 48. Filing tax return 2012 0 47. Filing tax return 2012 3 51 54. Filing tax return 2012 5 53. Filing tax return 2012 6 52. Filing tax return 2012 7 51. Filing tax return 2012 9 51. Filing tax return 2012 0 50. Filing tax return 2012 2 49. Filing tax return 2012 4 48. Filing tax return 2012 6 47. Filing tax return 2012 8 47. Filing tax return 2012 0 52 54. Filing tax return 2012 4 53. Filing tax return 2012 5 52. Filing tax return 2012 6 51. Filing tax return 2012 7 50. Filing tax return 2012 9 50. Filing tax return 2012 0 49. Filing tax return 2012 2 48. Filing tax return 2012 4 47. Filing tax return 2012 6 46. Filing tax return 2012 8 53 54. Filing tax return 2012 3 53. Filing tax return 2012 4 52. Filing tax return 2012 5 51. Filing tax return 2012 6 50. Filing tax return 2012 8 49. Filing tax return 2012 9 49. Filing tax return 2012 1 48. Filing tax return 2012 2 47. Filing tax return 2012 4 46. Filing tax return 2012 6 54 54. Filing tax return 2012 2 53. Filing tax return 2012 3 52. Filing tax return 2012 4 51. Filing tax return 2012 5 50. Filing tax return 2012 6 49. Filing tax return 2012 8 48. Filing tax return 2012 9 48. Filing tax return 2012 1 47. Filing tax return 2012 2 46. Filing tax return 2012 4 55 54. Filing tax return 2012 1 53. Filing tax return 2012 2 52. Filing tax return 2012 3 51. Filing tax return 2012 4 50. Filing tax return 2012 5 49. Filing tax return 2012 7 48. Filing tax return 2012 8 47. Filing tax return 2012 9 47. Filing tax return 2012 1 46. Filing tax return 2012 3 56 54. Filing tax return 2012 0 53. Filing tax return 2012 1 52. Filing tax return 2012 2 51. Filing tax return 2012 3 50. Filing tax return 2012 4 49. Filing tax return 2012 5 48. Filing tax return 2012 7 47. Filing tax return 2012 8 47. Filing tax return 2012 0 46. Filing tax return 2012 1 57 54. Filing tax return 2012 0 53. Filing tax return 2012 0 52. Filing tax return 2012 1 51. Filing tax return 2012 2 50. Filing tax return 2012 3 49. Filing tax return 2012 4 48. Filing tax return 2012 6 47. Filing tax return 2012 7 46. Filing tax return 2012 8 46. Filing tax return 2012 0 58 53. Filing tax return 2012 9 53. Filing tax return 2012 0 52. Filing tax return 2012 1 51. Filing tax return 2012 2 50. Filing tax return 2012 3 49. Filing tax return 2012 4 48. Filing tax return 2012 5 47. Filing tax return 2012 6 46. Filing tax return 2012 7 45. Filing tax return 2012 8 59 53. Filing tax return 2012 8 52. Filing tax return 2012 9 52. Filing tax return 2012 0 51. Filing tax return 2012 1 50. Filing tax return 2012 2 49. Filing tax return 2012 3 48. Filing tax return 2012 4 47. Filing tax return 2012 5 46. Filing tax return 2012 6 45. Filing tax return 2012 7 60 53. Filing tax return 2012 8 52. Filing tax return 2012 9 51. Filing tax return 2012 9 51. Filing tax return 2012 0 50. Filing tax return 2012 1 49. Filing tax return 2012 2 48. Filing tax return 2012 3 47. Filing tax return 2012 4 46. Filing tax return 2012 5 45. Filing tax return 2012 6 61 53. Filing tax return 2012 8 52. Filing tax return 2012 8 51. Filing tax return 2012 9 51. Filing tax return 2012 0 50. Filing tax return 2012 0 49. Filing tax return 2012 1 48. Filing tax return 2012 2 47. Filing tax return 2012 3 46. Filing tax return 2012 4 45. Filing tax return 2012 5 62 53. Filing tax return 2012 7 52. Filing tax return 2012 8 51. Filing tax return 2012 8 50. Filing tax return 2012 9 50. Filing tax return 2012 0 49. Filing tax return 2012 1 48. Filing tax return 2012 1 47. Filing tax return 2012 2 46. Filing tax return 2012 3 45. Filing tax return 2012 4 63 53. Filing tax return 2012 7 52. Filing tax return 2012 7 51. Filing tax return 2012 8 50. Filing tax return 2012 9 49. Filing tax return 2012 9 49. Filing tax return 2012 0 48. Filing tax return 2012 1 47. Filing tax return 2012 2 46. Filing tax return 2012 3 45. Filing tax return 2012 3 64 53. Filing tax return 2012 6 52. Filing tax return 2012 7 51. Filing tax return 2012 8 50. Filing tax return 2012 8 49. Filing tax return 2012 9 48. Filing tax return 2012 9 48. Filing tax return 2012 0 47. Filing tax return 2012 1 46. Filing tax return 2012 2 45. Filing tax return 2012 3 65 53. Filing tax return 2012 6 52. Filing tax return 2012 7 51. Filing tax return 2012 7 50. Filing tax return 2012 8 49. Filing tax return 2012 8 48. Filing tax return 2012 9 48. Filing tax return 2012 0 47. Filing tax return 2012 0 46. Filing tax return 2012 1 45. Filing tax return 2012 2 66 53. Filing tax return 2012 6 52. Filing tax return 2012 6 51. Filing tax return 2012 7 50. Filing tax return 2012 7 49. Filing tax return 2012 8 48. Filing tax return 2012 9 47. Filing tax return 2012 9 47. Filing tax return 2012 0 46. Filing tax return 2012 1 45. Filing tax return 2012 1 67 53. Filing tax return 2012 6 52. Filing tax return 2012 6 51. Filing tax return 2012 7 50. Filing tax return 2012 7 49. Filing tax return 2012 8 48. Filing tax return 2012 8 47. Filing tax return 2012 9 46. Filing tax return 2012 9 46. Filing tax return 2012 0 45. Filing tax return 2012 1 68 53. Filing tax return 2012 5 52. Filing tax return 2012 6 51. Filing tax return 2012 6 50. Filing tax return 2012 7 49. Filing tax return 2012 7 48. Filing tax return 2012 8 47. Filing tax return 2012 8 46. Filing tax return 2012 9 46. Filing tax return 2012 0 45. Filing tax return 2012 0 69 53. Filing tax return 2012 5 52. Filing tax return 2012 6 51. Filing tax return 2012 6 50. Filing tax return 2012 6 49. Filing tax return 2012 7 48. Filing tax return 2012 7 47. Filing tax return 2012 8 46. Filing tax return 2012 9 45. Filing tax return 2012 9 45. Filing tax return 2012 0 70 53. Filing tax return 2012 5 52. Filing tax return 2012 5 51. Filing tax return 2012 6 50. Filing tax return 2012 6 49. Filing tax return 2012 7 48. Filing tax return 2012 7 47. Filing tax return 2012 8 46. Filing tax return 2012 8 45. Filing tax return 2012 9 44. Filing tax return 2012 9 71 53. Filing tax return 2012 5 52. Filing tax return 2012 5 51. Filing tax return 2012 6 50. Filing tax return 2012 6 49. Filing tax return 2012 6 48. Filing tax return 2012 7 47. Filing tax return 2012 7 46. Filing tax return 2012 8 45. Filing tax return 2012 9 44. Filing tax return 2012 9 72 53. Filing tax return 2012 5 52. Filing tax return 2012 5 51. Filing tax return 2012 5 50. Filing tax return 2012 6 49. Filing tax return 2012 6 48. Filing tax return 2012 7 47. Filing tax return 2012 7 46. Filing tax return 2012 8 45. Filing tax return 2012 8 44. Filing tax return 2012 9 73 53. Filing tax return 2012 4 52. Filing tax return 2012 5 51. Filing tax return 2012 5 50. Filing tax return 2012 6 49. Filing tax return 2012 6 48. Filing tax return 2012 6 47. Filing tax return 2012 7 46. Filing tax return 2012 7 45. Filing tax return 2012 8 44. Filing tax return 2012 8 74 53. Filing tax return 2012 4 52. Filing tax return 2012 5 51. Filing tax return 2012 5 50. Filing tax return 2012 5 49. Filing tax return 2012 6 48. Filing tax return 2012 6 47. Filing tax return 2012 7 46. Filing tax return 2012 7 45. Filing tax return 2012 8 44. Filing tax return 2012 8 75 53. Filing tax return 2012 4 52. Filing tax return 2012 5 51. Filing tax return 2012 5 50. Filing tax return 2012 5 49. Filing tax return 2012 6 48. Filing tax return 2012 6 47. Filing tax return 2012 7 46. Filing tax return 2012 7 45. Filing tax return 2012 7 44. Filing tax return 2012 8 76 53. Filing tax return 2012 4 52. Filing tax return 2012 4 51. Filing tax return 2012 5 50. Filing tax return 2012 5 49. Filing tax return 2012 6 48. Filing tax return 2012 6 47. Filing tax return 2012 6 46. Filing tax return 2012 7 45. Filing tax return 2012 7 44. Filing tax return 2012 8 77 53. Filing tax return 2012 4 52. Filing tax return 2012 4 51. Filing tax return 2012 5 50. Filing tax return 2012 5 49. Filing tax return 2012 5 48. Filing tax return 2012 6 47. Filing tax return 2012 6 46. Filing tax return 2012 7 45. Filing tax return 2012 7 44. Filing tax return 2012 8 78 53. Filing tax return 2012 4 52. Filing tax return 2012 4 51. Filing tax return 2012 5 50. Filing tax return 2012 5 49. Filing tax return 2012 5 48. Filing tax return 2012 6 47. Filing tax return 2012 6 46. Filing tax return 2012 6 45. Filing tax return 2012 7 44. Filing tax return 2012 7 79 53. Filing tax return 2012 4 52. Filing tax return 2012 4 51. Filing tax return 2012 5 50. Filing tax return 2012 5 49. Filing tax return 2012 5 48. Filing tax return 2012 6 47. Filing tax return 2012 6 46. Filing tax return 2012 6 45. Filing tax return 2012 7 44. Filing tax return 2012 7 80 53. Filing tax return 2012 4 52. Filing tax return 2012 4 51. Filing tax return 2012 4 50. Filing tax return 2012 5 49. Filing tax return 2012 5 48. Filing tax return 2012 5 47. Filing tax return 2012 6 46. Filing tax return 2012 6 45. Filing tax return 2012 7 44. Filing tax return 2012 7 81 53. Filing tax return 2012 4 52. Filing tax return 2012 4 51. Filing tax return 2012 4 50. Filing tax return 2012 5 49. Filing tax return 2012 5 48. Filing tax return 2012 5 47. Filing tax return 2012 6 46. Filing tax return 2012 6 45. Filing tax return 2012 7 44. Filing tax return 2012 7 82 53. Filing tax return 2012 4 52. Filing tax return 2012 4 51. Filing tax return 2012 4 50. Filing tax return 2012 5 49. Filing tax return 2012 5 48. Filing tax return 2012 5 47. Filing tax return 2012 6 46. Filing tax return 2012 6 45. Filing tax return 2012 6 44. Filing tax return 2012 7 83 53. Filing tax return 2012 4 52. Filing tax return 2012 4 51. Filing tax return 2012 4 50. Filing tax return 2012 5 49. Filing tax return 2012 5 48. Filing tax return 2012 5 47. Filing tax return 2012 6 46. Filing tax return 2012 6 45. Filing tax return 2012 6 44. Filing tax return 2012 7 84 53. Filing tax return 2012 4 52. Filing tax return 2012 4 51. Filing tax return 2012 4 50. Filing tax return 2012 5 49. Filing tax return 2012 5 48. Filing tax return 2012 5 47. Filing tax return 2012 6 46. Filing tax return 2012 6 45. Filing tax return 2012 6 44. Filing tax return 2012 7 85 53. Filing tax return 2012 3 52. Filing tax return 2012 4 51. Filing tax return 2012 4 50. Filing tax return 2012 4 49. Filing tax return 2012 5 48. Filing tax return 2012 5 47. Filing tax return 2012 5 46. Filing tax return 2012 6 45. Filing tax return 2012 6 44. Filing tax return 2012 7 86 53. Filing tax return 2012 3 52. Filing tax return 2012 4 51. Filing tax return 2012 4 50. Filing tax return 2012 4 49. Filing tax return 2012 5 48. Filing tax return 2012 5 47. Filing tax return 2012 5 46. Filing tax return 2012 6 45. Filing tax return 2012 6 44. Filing tax return 2012 6 87 53. Filing tax return 2012 3 52. Filing tax return 2012 4 51. Filing tax return 2012 4 50. Filing tax return 2012 4 49. Filing tax return 2012 5 48. Filing tax return 2012 5 47. Filing tax return 2012 5 46. Filing tax return 2012 6 45. Filing tax return 2012 6 44. Filing tax return 2012 6 88 53. Filing tax return 2012 3 52. Filing tax return 2012 4 51. Filing tax return 2012 4 50. Filing tax return 2012 4 49. Filing tax return 2012 5 48. Filing tax return 2012 5 47. Filing tax return 2012 5 46. Filing tax return 2012 6 45. Filing tax return 2012 6 44. Filing tax return 2012 6 Appendix C. Filing tax return 2012 (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. Filing tax return 2012 3 52. Filing tax return 2012 4 51. Filing tax return 2012 4 50. Filing tax return 2012 4 49. Filing tax return 2012 5 48. Filing tax return 2012 5 47. Filing tax return 2012 5 46. Filing tax return 2012 6 45. Filing tax return 2012 6 44. Filing tax return 2012 6 90 53. Filing tax return 2012 3 52. Filing tax return 2012 4 51. Filing tax return 2012 4 50. Filing tax return 2012 4 49. Filing tax return 2012 5 48. Filing tax return 2012 5 47. Filing tax return 2012 5 46. Filing tax return 2012 6 45. Filing tax return 2012 6 44. Filing tax return 2012 6 91 53. Filing tax return 2012 3 52. Filing tax return 2012 4 51. Filing tax return 2012 4 50. Filing tax return 2012 4 49. Filing tax return 2012 5 48. Filing tax return 2012 5 47. Filing tax return 2012 5 46. Filing tax return 2012 6 45. Filing tax return 2012 6 44. Filing tax return 2012 6 92 53. Filing tax return 2012 3 52. Filing tax return 2012 4 51. Filing tax return 2012 4 50. Filing tax return 2012 4 49. Filing tax return 2012 5 48. Filing tax return 2012 5 47. Filing tax return 2012 5 46. Filing tax return 2012 6 45. Filing tax return 2012 6 44. Filing tax return 2012 6 93 53. Filing tax return 2012 3 52. Filing tax return 2012 4 51. Filing tax return 2012 4 50. Filing tax return 2012 4 49. Filing tax return 2012 5 48. Filing tax return 2012 5 47. Filing tax return 2012 5 46. Filing tax return 2012 6 45. Filing tax return 2012 6 44. Filing tax return 2012 6 94 53. Filing tax return 2012 3 52. Filing tax return 2012 4 51. Filing tax return 2012 4 50. Filing tax return 2012 4 49. Filing tax return 2012 5 48. Filing tax return 2012 5 47. Filing tax return 2012 5 46. Filing tax return 2012 6 45. Filing tax return 2012 6 44. Filing tax return 2012 6 95 53. Filing tax return 2012 3 52. Filing tax return 2012 4 51. Filing tax return 2012 4 50. Filing tax return 2012 4 49. Filing tax return 2012 5 48. Filing tax return 2012 5 47. Filing tax return 2012 5 46. Filing tax return 2012 5 45. Filing tax return 2012 6 44. Filing tax return 2012 6 96 53. Filing tax return 2012 3 52. Filing tax return 2012 4 51. Filing tax return 2012 4 50. Filing tax return 2012 4 49. Filing tax return 2012 5 48. Filing tax return 2012 5 47. Filing tax return 2012 5 46. Filing tax return 2012 5 45. Filing tax return 2012 6 44. Filing tax return 2012 6 97 53. Filing tax return 2012 3 52. Filing tax return 2012 4 51. Filing tax return 2012 4 50. Filing tax return 2012 4 49. Filing tax return 2012 5 48. Filing tax return 2012 5 47. Filing tax return 2012 5 46. Filing tax return 2012 5 45. Filing tax return 2012 6 44. Filing tax return 2012 6 98 53. Filing tax return 2012 3 52. Filing tax return 2012 4 51. Filing tax return 2012 4 50. Filing tax return 2012 4 49. Filing tax return 2012 5 48. Filing tax return 2012 5 47. Filing tax return 2012 5 46. Filing tax return 2012 5 45. Filing tax return 2012 6 44. Filing tax return 2012 6 99 53. Filing tax return 2012 3 52. Filing tax return 2012 4 51. Filing tax return 2012 4 50. Filing tax return 2012 4 49. Filing tax return 2012 5 48. Filing tax return 2012 5 47. Filing tax return 2012 5 46. Filing tax return 2012 5 45. Filing tax return 2012 6 44. Filing tax return 2012 6 100 53. Filing tax return 2012 3 52. Filing tax return 2012 4 51. Filing tax return 2012 4 50. Filing tax return 2012 4 49. Filing tax return 2012 5 48. Filing tax return 2012 5 47. Filing tax return 2012 5 46. Filing tax return 2012 5 45. Filing tax return 2012 6 44. Filing tax return 2012 6 101 53. Filing tax return 2012 3 52. Filing tax return 2012 4 51. Filing tax return 2012 4 50. Filing tax return 2012 4 49. Filing tax return 2012 5 48. Filing tax return 2012 5 47. Filing tax return 2012 5 46. Filing tax return 2012 5 45. Filing tax return 2012 6 44. Filing tax return 2012 6 102 53. Filing tax return 2012 3 52. Filing tax return 2012 4 51. Filing tax return 2012 4 50. Filing tax return 2012 4 49. Filing tax return 2012 5 48. Filing tax return 2012 5 47. Filing tax return 2012 5 46. Filing tax return 2012 5 45. Filing tax return 2012 6 44. Filing tax return 2012 6 103 53. Filing tax return 2012 3 52. Filing tax return 2012 4 51. Filing tax return 2012 4 50. Filing tax return 2012 4 49. Filing tax return 2012 5 48. Filing tax return 2012 5 47. Filing tax return 2012 5 46. Filing tax return 2012 5 45. Filing tax return 2012 6 44. Filing tax return 2012 6 104 53. Filing tax return 2012 3 52. Filing tax return 2012 4 51. Filing tax return 2012 4 50. Filing tax return 2012 4 49. Filing tax return 2012 5 48. Filing tax return 2012 5 47. Filing tax return 2012 5 46. Filing tax return 2012 5 45. Filing tax return 2012 6 44. Filing tax return 2012 6 105 53. Filing tax return 2012 3 52. Filing tax return 2012 4 51. Filing tax return 2012 4 50. Filing tax return 2012 4 49. Filing tax return 2012 4 48. Filing tax return 2012 5 47. Filing tax return 2012 5 46. Filing tax return 2012 5 45. Filing tax return 2012 6 44. Filing tax return 2012 6 106 53. Filing tax return 2012 3 52. Filing tax return 2012 4 51. Filing tax return 2012 4 50. Filing tax return 2012 4 49. Filing tax return 2012 4 48. Filing tax return 2012 5 47. Filing tax return 2012 5 46. Filing tax return 2012 5 45. Filing tax return 2012 6 44. Filing tax return 2012 6 107 53. Filing tax return 2012 3 52. Filing tax return 2012 4 51. Filing tax return 2012 4 50. Filing tax return 2012 4 49. Filing tax return 2012 4 48. Filing tax return 2012 5 47. Filing tax return 2012 5 46. Filing tax return 2012 5 45. Filing tax return 2012 6 44. Filing tax return 2012 6 108 53. Filing tax return 2012 3 52. Filing tax return 2012 4 51. Filing tax return 2012 4 50. Filing tax return 2012 4 49. Filing tax return 2012 4 48. Filing tax return 2012 5 47. Filing tax return 2012 5 46. Filing tax return 2012 5 45. Filing tax return 2012 6 44. Filing tax return 2012 6 109 53. Filing tax return 2012 3 52. Filing tax return 2012 4 51. Filing tax return 2012 4 50. Filing tax return 2012 4 49. Filing tax return 2012 4 48. Filing tax return 2012 5 47. Filing tax return 2012 5 46. Filing tax return 2012 5 45. Filing tax return 2012 6 44. Filing tax return 2012 6 110 53. Filing tax return 2012 3 52. Filing tax return 2012 4 51. Filing tax return 2012 4 50. Filing tax return 2012 4 49. Filing tax return 2012 4 48. Filing tax return 2012 5 47. Filing tax return 2012 5 46. Filing tax return 2012 5 45. Filing tax return 2012 6 44. Filing tax return 2012 6 111 53. Filing tax return 2012 3 52. Filing tax return 2012 4 51. Filing tax return 2012 4 50. Filing tax return 2012 4 49. Filing tax return 2012 4 48. Filing tax return 2012 5 47. Filing tax return 2012 5 46. Filing tax return 2012 5 45. Filing tax return 2012 6 44. Filing tax return 2012 6 112 53. Filing tax return 2012 3 52. Filing tax return 2012 4 51. Filing tax return 2012 4 50. Filing tax return 2012 4 49. Filing tax return 2012 4 48. Filing tax return 2012 5 47. Filing tax return 2012 5 46. Filing tax return 2012 5 45. Filing tax return 2012 6 44. Filing tax return 2012 6 113 53. Filing tax return 2012 3 52. Filing tax return 2012 4 51. Filing tax return 2012 4 50. Filing tax return 2012 4 49. Filing tax return 2012 4 48. Filing tax return 2012 5 47. Filing tax return 2012 5 46. Filing tax return 2012 5 45. Filing tax return 2012 6 44. Filing tax return 2012 6 114 53. Filing tax return 2012 3 52. Filing tax return 2012 4 51. Filing tax return 2012 4 50. Filing tax return 2012 4 49. Filing tax return 2012 4 48. Filing tax return 2012 5 47. Filing tax return 2012 5 46. Filing tax return 2012 5 45. Filing tax return 2012 6 44. Filing tax return 2012 6 115+ 53. Filing tax return 2012 3 52. Filing tax return 2012 4 51. Filing tax return 2012 4 50. Filing tax return 2012 4 49. Filing tax return 2012 4 48. Filing tax return 2012 5 47. Filing tax return 2012 5 46. Filing tax return 2012 5 45. Filing tax return 2012 6 44. Filing tax return 2012 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. Filing tax return 2012 2 49. Filing tax return 2012 8 49. Filing tax return 2012 3 48. Filing tax return 2012 9 48. Filing tax return 2012 5 48. Filing tax return 2012 1 47. Filing tax return 2012 7 47. Filing tax return 2012 4 47. Filing tax return 2012 1 46. Filing tax return 2012 8 41 49. Filing tax return 2012 8 49. Filing tax return 2012 3 48. Filing tax return 2012 8 48. Filing tax return 2012 3 47. Filing tax return 2012 9 47. Filing tax return 2012 5 47. Filing tax return 2012 1 46. Filing tax return 2012 7 46. Filing tax return 2012 4 46. Filing tax return 2012 1 42 49. Filing tax return 2012 3 48. Filing tax return 2012 8 48. Filing tax return 2012 3 47. Filing tax return 2012 8 47. Filing tax return 2012 3 46. Filing tax return 2012 9 46. Filing tax return 2012 5 46. Filing tax return 2012 1 45. Filing tax return 2012 8 45. Filing tax return 2012 4 43 48. Filing tax return 2012 9 48. Filing tax return 2012 3 47. Filing tax return 2012 8 47. Filing tax return 2012 3 46. Filing tax return 2012 8 46. Filing tax return 2012 3 45. Filing tax return 2012 9 45. Filing tax return 2012 5 45. Filing tax return 2012 1 44. Filing tax return 2012 8 44 48. Filing tax return 2012 5 47. Filing tax return 2012 9 47. Filing tax return 2012 3 46. Filing tax return 2012 8 46. Filing tax return 2012 3 45. Filing tax return 2012 8 45. Filing tax return 2012 4 44. Filing tax return 2012 9 44. Filing tax return 2012 5 44. Filing tax return 2012 2 45 48. Filing tax return 2012 1 47. Filing tax return 2012 5 46. Filing tax return 2012 9 46. Filing tax return 2012 3 45. Filing tax return 2012 8 45. Filing tax return 2012 3 44. Filing tax return 2012 8 44. Filing tax return 2012 4 44. Filing tax return 2012 0 43. Filing tax return 2012 6 46 47. Filing tax return 2012 7 47. Filing tax return 2012 1 46. Filing tax return 2012 5 45. Filing tax return 2012 9 45. Filing tax return 2012 4 44. Filing tax return 2012 8 44. Filing tax return 2012 3 43. Filing tax return 2012 9 43. Filing tax return 2012 4 43. Filing tax return 2012 0 47 47. Filing tax return 2012 4 46. Filing tax return 2012 7 46. Filing tax return 2012 1 45. Filing tax return 2012 5 44. Filing tax return 2012 9 44. Filing tax return 2012 4 43. Filing tax return 2012 9 43. Filing tax return 2012 4 42. Filing tax return 2012 9 42. Filing tax return 2012 4 Appendix C. Filing tax return 2012 (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. Filing tax return 2012 1 46. Filing tax return 2012 4 45. Filing tax return 2012 8 45. Filing tax return 2012 1 44. Filing tax return 2012 5 44. Filing tax return 2012 0 43. Filing tax return 2012 4 42. Filing tax return 2012 9 42. Filing tax return 2012 4 41. Filing tax return 2012 9 49 46. Filing tax return 2012 8 46. Filing tax return 2012 1 45. Filing tax return 2012 4 44. Filing tax return 2012 8 44. Filing tax return 2012 2 43. Filing tax return 2012 6 43. Filing tax return 2012 0 42. Filing tax return 2012 4 41. Filing tax return 2012 9 41. Filing tax return 2012 4 50 46. Filing tax return 2012 5 45. Filing tax return 2012 8 45. Filing tax return 2012 1 44. Filing tax return 2012 4 43. Filing tax return 2012 8 43. Filing tax return 2012 2 42. Filing tax return 2012 6 42. Filing tax return 2012 0 41. Filing tax return 2012 5 40. Filing tax return 2012 9 51 46. Filing tax return 2012 3 45. Filing tax return 2012 5 44. Filing tax return 2012 8 44. Filing tax return 2012 1 43. Filing tax return 2012 5 42. Filing tax return 2012 8 42. Filing tax return 2012 2 41. Filing tax return 2012 6 41. Filing tax return 2012 0 40. Filing tax return 2012 5 52 46. Filing tax return 2012 0 45. Filing tax return 2012 3 44. Filing tax return 2012 6 43. Filing tax return 2012 8 43. Filing tax return 2012 2 42. Filing tax return 2012 5 41. Filing tax return 2012 8 41. Filing tax return 2012 2 40. Filing tax return 2012 6 40. Filing tax return 2012 1 53 45. Filing tax return 2012 8 45. Filing tax return 2012 1 44. Filing tax return 2012 3 43. Filing tax return 2012 6 42. Filing tax return 2012 9 42. Filing tax return 2012 2 41. Filing tax return 2012 5 40. Filing tax return 2012 9 40. Filing tax return 2012 3 39. Filing tax return 2012 7 54 45. Filing tax return 2012 6 44. Filing tax return 2012 8 44. Filing tax return 2012 1 43. Filing tax return 2012 3 42. Filing tax return 2012 6 41. Filing tax return 2012 9 41. Filing tax return 2012 2 40. Filing tax return 2012 5 39. Filing tax return 2012 9 39. Filing tax return 2012 3 55 45. Filing tax return 2012 5 44. Filing tax return 2012 7 43. Filing tax return 2012 9 43. Filing tax return 2012 1 42. Filing tax return 2012 4 41. Filing tax return 2012 6 40. Filing tax return 2012 9 40. Filing tax return 2012 2 39. Filing tax return 2012 6 38. Filing tax return 2012 9 56 45. Filing tax return 2012 3 44. Filing tax return 2012 5 43. Filing tax return 2012 7 42. Filing tax return 2012 9 42. Filing tax return 2012 1 41. Filing tax return 2012 4 40. Filing tax return 2012 7 40. Filing tax return 2012 0 39. Filing tax return 2012 3 38. Filing tax return 2012 6 57 45. Filing tax return 2012 1 44. Filing tax return 2012 3 43. Filing tax return 2012 5 42. Filing tax return 2012 7 41. Filing tax return 2012 9 41. Filing tax return 2012 2 40. Filing tax return 2012 4 39. Filing tax return 2012 7 39. Filing tax return 2012 0 38. Filing tax return 2012 3 58 45. Filing tax return 2012 0 44. Filing tax return 2012 2 43. Filing tax return 2012 3 42. Filing tax return 2012 5 41. Filing tax return 2012 7 40. Filing tax return 2012 9 40. Filing tax return 2012 2 39. Filing tax return 2012 4 38. Filing tax return 2012 7 38. Filing tax return 2012 0 59 44. Filing tax return 2012 9 44. Filing tax return 2012 0 43. Filing tax return 2012 2 42. Filing tax return 2012 4 41. Filing tax return 2012 5 40. Filing tax return 2012 7 40. Filing tax return 2012 0 39. Filing tax return 2012 2 38. Filing tax return 2012 5 37. Filing tax return 2012 8 60 44. Filing tax return 2012 7 43. Filing tax return 2012 9 43. Filing tax return 2012 0 42. Filing tax return 2012 2 41. Filing tax return 2012 4 40. Filing tax return 2012 6 39. Filing tax return 2012 8 39. Filing tax return 2012 0 38. Filing tax return 2012 2 37. Filing tax return 2012 5 61 44. Filing tax return 2012 6 43. Filing tax return 2012 8 42. Filing tax return 2012 9 42. Filing tax return 2012 1 41. Filing tax return 2012 2 40. Filing tax return 2012 4 39. Filing tax return 2012 6 38. Filing tax return 2012 8 38. Filing tax return 2012 0 37. Filing tax return 2012 3 62 44. Filing tax return 2012 5 43. Filing tax return 2012 7 42. Filing tax return 2012 8 41. Filing tax return 2012 9 41. Filing tax return 2012 1 40. Filing tax return 2012 3 39. Filing tax return 2012 4 38. Filing tax return 2012 6 37. Filing tax return 2012 8 37. Filing tax return 2012 1 63 44. Filing tax return 2012 5 43. Filing tax return 2012 6 42. Filing tax return 2012 7 41. Filing tax return 2012 8 41. Filing tax return 2012 0 40. Filing tax return 2012 1 39. Filing tax return 2012 3 38. Filing tax return 2012 5 37. Filing tax return 2012 7 36. Filing tax return 2012 9 64 44. Filing tax return 2012 4 43. Filing tax return 2012 5 42. Filing tax return 2012 6 41. Filing tax return 2012 7 40. Filing tax return 2012 8 40. Filing tax return 2012 0 39. Filing tax return 2012 2 38. Filing tax return 2012 3 37. Filing tax return 2012 5 36. Filing tax return 2012 7 65 44. Filing tax return 2012 3 43. Filing tax return 2012 4 42. Filing tax return 2012 5 41. Filing tax return 2012 6 40. Filing tax return 2012 7 39. Filing tax return 2012 9 39. Filing tax return 2012 0 38. Filing tax return 2012 2 37. Filing tax return 2012 4 36. Filing tax return 2012 6 66 44. Filing tax return 2012 2 43. Filing tax return 2012 3 42. Filing tax return 2012 4 41. Filing tax return 2012 5 40. Filing tax return 2012 6 39. Filing tax return 2012 8 38. Filing tax return 2012 9 38. Filing tax return 2012 1 37. Filing tax return 2012 2 36. Filing tax return 2012 4 67 44. Filing tax return 2012 2 43. Filing tax return 2012 3 42. Filing tax return 2012 3 41. Filing tax return 2012 4 40. Filing tax return 2012 6 39. Filing tax return 2012 7 38. Filing tax return 2012 8 38. Filing tax return 2012 0 37. Filing tax return 2012 1 36. Filing tax return 2012 3 68 44. Filing tax return 2012 1 43. Filing tax return 2012 2 42. Filing tax return 2012 3 41. Filing tax return 2012 4 40. Filing tax return 2012 5 39. Filing tax return 2012 6 38. Filing tax return 2012 7 37. Filing tax return 2012 9 37. Filing tax return 2012 0 36. Filing tax return 2012 2 69 44. Filing tax return 2012 1 43. Filing tax return 2012 1 42. Filing tax return 2012 2 41. Filing tax return 2012 3 40. Filing tax return 2012 4 39. Filing tax return 2012 5 38. Filing tax return 2012 6 37. Filing tax return 2012 8 36. Filing tax return 2012 9 36. Filing tax return 2012 0 70 44. Filing tax return 2012 0 43. Filing tax return 2012 1 42. Filing tax return 2012 2 41. Filing tax return 2012 3 40. Filing tax return 2012 3 39. Filing tax return 2012 4 38. Filing tax return 2012 6 37. Filing tax return 2012 7 36. Filing tax return 2012 8 35. Filing tax return 2012 9 71 44. Filing tax return 2012 0 43. Filing tax return 2012 0 42. Filing tax return 2012 1 41. Filing tax return 2012 2 40. Filing tax return 2012 3 39. Filing tax return 2012 4 38. Filing tax return 2012 5 37. Filing tax return 2012 6 36. Filing tax return 2012 7 35. Filing tax return 2012 9 72 43. Filing tax return 2012 9 43. Filing tax return 2012 0 42. Filing tax return 2012 1 41. Filing tax return 2012 1 40. Filing tax return 2012 2 39. Filing tax return 2012 3 38. Filing tax return 2012 4 37. Filing tax return 2012 5 36. Filing tax return 2012 6 35. Filing tax return 2012 8 73 43. Filing tax return 2012 9 43. Filing tax return 2012 0 42. Filing tax return 2012 0 41. Filing tax return 2012 1 40. Filing tax return 2012 2 39. Filing tax return 2012 3 38. Filing tax return 2012 4 37. Filing tax return 2012 5 36. Filing tax return 2012 6 35. Filing tax return 2012 7 74 43. Filing tax return 2012 9 42. Filing tax return 2012 9 42. Filing tax return 2012 0 41. Filing tax return 2012 1 40. Filing tax return 2012 1 39. Filing tax return 2012 2 38. Filing tax return 2012 3 37. Filing tax return 2012 4 36. Filing tax return 2012 5 35. Filing tax return 2012 6 75 43. Filing tax return 2012 8 42. Filing tax return 2012 9 42. Filing tax return 2012 0 41. Filing tax return 2012 0 40. Filing tax return 2012 1 39. Filing tax return 2012 2 38. Filing tax return 2012 3 37. Filing tax return 2012 4 36. Filing tax return 2012 5 35. Filing tax return 2012 6 76 43. Filing tax return 2012 8 42. Filing tax return 2012 9 41. Filing tax return 2012 9 41. Filing tax return 2012 0 40. Filing tax return 2012 1 39. Filing tax return 2012 1 38. Filing tax return 2012 2 37. Filing tax return 2012 3 36. Filing tax return 2012 4 35. Filing tax return 2012 5 77 43. Filing tax return 2012 8 42. Filing tax return 2012 9 41. Filing tax return 2012 9 41. Filing tax return 2012 0 40. Filing tax return 2012 0 39. Filing tax return 2012 1 38. Filing tax return 2012 2 37. Filing tax return 2012 3 36. Filing tax return 2012 4 35. Filing tax return 2012 5 78 43. Filing tax return 2012 8 42. Filing tax return 2012 8 41. Filing tax return 2012 9 40. Filing tax return 2012 9 40. Filing tax return 2012 0 39. Filing tax return 2012 1 38. Filing tax return 2012 2 37. Filing tax return 2012 2 36. Filing tax return 2012 3 35. Filing tax return 2012 4 79 43. Filing tax return 2012 8 42. Filing tax return 2012 8 41. Filing tax return 2012 9 40. Filing tax return 2012 9 40. Filing tax return 2012 0 39. Filing tax return 2012 1 38. Filing tax return 2012 1 37. Filing tax return 2012 2 36. Filing tax return 2012 3 35. Filing tax return 2012 4 80 43. Filing tax return 2012 7 42. Filing tax return 2012 8 41. Filing tax return 2012 8 40. Filing tax return 2012 9 40. Filing tax return 2012 0 39. Filing tax return 2012 0 38. Filing tax return 2012 1 37. Filing tax return 2012 2 36. Filing tax return 2012 3 35. Filing tax return 2012 4 81 43. Filing tax return 2012 7 42. Filing tax return 2012 8 41. Filing tax return 2012 8 40. Filing tax return 2012 9 39. Filing tax return 2012 9 39. Filing tax return 2012 0 38. Filing tax return 2012 1 37. Filing tax return 2012 2 36. Filing tax return 2012 2 35. Filing tax return 2012 3 82 43. Filing tax return 2012 7 42. Filing tax return 2012 8 41. Filing tax return 2012 8 40. Filing tax return 2012 9 39. Filing tax return 2012 9 39. Filing tax return 2012 0 38. Filing tax return 2012 1 37. Filing tax return 2012 1 36. Filing tax return 2012 2 35. Filing tax return 2012 3 83 43. Filing tax return 2012 7 42. Filing tax return 2012 8 41. Filing tax return 2012 8 40. Filing tax return 2012 9 39. Filing tax return 2012 9 39. Filing tax return 2012 0 38. Filing tax return 2012 0 37. Filing tax return 2012 1 36. Filing tax return 2012 2 35. Filing tax return 2012 3 84 43. Filing tax return 2012 7 42. Filing tax return 2012 7 41. Filing tax return 2012 8 40. Filing tax return 2012 8 39. Filing tax return 2012 9 39. Filing tax return 2012 0 38. Filing tax return 2012 0 37. Filing tax return 2012 1 36. Filing tax return 2012 2 35. Filing tax return 2012 3 85 43. Filing tax return 2012 7 42. Filing tax return 2012 7 41. Filing tax return 2012 8 40. Filing tax return 2012 8 39. Filing tax return 2012 9 38. Filing tax return 2012 9 38. Filing tax return 2012 0 37. Filing tax return 2012 1 36. Filing tax return 2012 2 35. Filing tax return 2012 2 86 43. Filing tax return 2012 7 42. Filing tax return 2012 7 41. Filing tax return 2012 8 40. Filing tax return 2012 8 39. Filing tax return 2012 9 38. Filing tax return 2012 9 38. Filing tax return 2012 0 37. Filing tax return 2012 1 36. Filing tax return 2012 1 35. Filing tax return 2012 2 87 43. Filing tax return 2012 7 42. Filing tax return 2012 7 41. Filing tax return 2012 8 40. Filing tax return 2012 8 39. Filing tax return 2012 9 38. Filing tax return 2012 9 38. Filing tax return 2012 0 37. Filing tax return 2012 0 36. Filing tax return 2012 1 35. Filing tax return 2012 2 Appendix C. Filing tax return 2012 (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. Filing tax return 2012 7 42. Filing tax return 2012 7 41. Filing tax return 2012 8 40. Filing tax return 2012 8 39. Filing tax return 2012 9 38. Filing tax return 2012 9 38. Filing tax return 2012 0 37. Filing tax return 2012 0 36. Filing tax return 2012 1 35. Filing tax return 2012 2 89 43. Filing tax return 2012 7 42. Filing tax return 2012 7 41. Filing tax return 2012 7 40. Filing tax return 2012 8 39. Filing tax return 2012 8 38. Filing tax return 2012 9 38. Filing tax return 2012 0 37. Filing tax return 2012 0 36. Filing tax return 2012 1 35. Filing tax return 2012 2 90 43. Filing tax return 2012 7 42. Filing tax return 2012 7 41. Filing tax return 2012 7 40. Filing tax return 2012 8 39. Filing tax return 2012 8 38. Filing tax return 2012 9 38. Filing tax return 2012 0 37. Filing tax return 2012 0 36. Filing tax return 2012 1 35. Filing tax return 2012 2 91 43. Filing tax return 2012 7 42. Filing tax return 2012 7 41. Filing tax return 2012 7 40. Filing tax return 2012 8 39. Filing tax return 2012 8 38. Filing tax return 2012 9 37. Filing tax return 2012 9 37. Filing tax return 2012 0 36. Filing tax return 2012 1 35. Filing tax return 2012 2 92 43. Filing tax return 2012 7 42. Filing tax return 2012 7 41. Filing tax return 2012 7 40. Filing tax return 2012 8 39. Filing tax return 2012 8 38. Filing tax return 2012 9 37. Filing tax return 2012 9 37. Filing tax return 2012 0 36. Filing tax return 2012 1 35. Filing tax return 2012 1 93 43. Filing tax return 2012 7 42. Filing tax return 2012 7 41. Filing tax return 2012 7 40. Filing tax return 2012 8 39. Filing tax return 2012 8 38. Filing tax return 2012 9 37. Filing tax return 2012 9 37. Filing tax return 2012 0 36. Filing tax return 2012 1 35. Filing tax return 2012 1 94 43. Filing tax return 2012 7 42. Filing tax return 2012 7 41. Filing tax return 2012 7 40. Filing tax return 2012 8 39. Filing tax return 2012 8 38. Filing tax return 2012 9 37. Filing tax return 2012 9 37. Filing tax return 2012 0 36. Filing tax return 2012 1 35. Filing tax return 2012 1 95 43. Filing tax return 2012 6 42. Filing tax return 2012 7 41. Filing tax return 2012 7 40. Filing tax return 2012 8 39. Filing tax return 2012 8 38. Filing tax return 2012 9 37. Filing tax return 2012 9 37. Filing tax return 2012 0 36. Filing tax return 2012 1 35. Filing tax return 2012 1 96 43. Filing tax return 2012 6 42. Filing tax return 2012 7 41. Filing tax return 2012 7 40. Filing tax return 2012 8 39. Filing tax return 2012 8 38. Filing tax return 2012 9 37. Filing tax return 2012 9 37. Filing tax return 2012 0 36. Filing tax return 2012 1 35. Filing tax return 2012 1 97 43. Filing tax return 2012 6 42. Filing tax return 2012 7 41. Filing tax return 2012 7 40. Filing tax return 2012 8 39. Filing tax return 2012 8 38. Filing tax return 2012 9 37. Filing tax return 2012 9 37. Filing tax return 2012 0 36. Filing tax return 2012 1 35. Filing tax return 2012 1 98 43. Filing tax return 2012 6 42. Filing tax return 2012 7 41. Filing tax return 2012 7 40. Filing tax return 2012 8 39. Filing tax return 2012 8 38. Filing tax return 2012 9 37. Filing tax return 2012 9 37. Filing tax return 2012 0 36. Filing tax return 2012 0 35. Filing tax return 2012 1 99 43. Filing tax return 2012 6 42. Filing tax return 2012 7 41. Filing tax return 2012 7 40. Filing tax return 2012 8 39. Filing tax return 2012 8 38. Filing tax return 2012 9 37. Filing tax return 2012 9 37. Filing tax return 2012 0 36. Filing tax return 2012 0 35. Filing tax return 2012 1 100 43. Filing tax return 2012 6 42. Filing tax return 2012 7 41. Filing tax return 2012 7 40. Filing tax return 2012 8 39. Filing tax return 2012 8 38. Filing tax return 2012 9 37. Filing tax return 2012 9 37. Filing tax return 2012 0 36. Filing tax return 2012 0 35. Filing tax return 2012 1 101 43. Filing tax return 2012 6 42. Filing tax return 2012 7 41. Filing tax return 2012 7 40. Filing tax return 2012 8 39. Filing tax return 2012 8 38. Filing tax return 2012 9 37. Filing tax return 2012 9 37. Filing tax return 2012 0 36. Filing tax return 2012 0 35. Filing tax return 2012 1 102 43. Filing tax return 2012 6 42. Filing tax return 2012 7 41. Filing tax return 2012 7 40. Filing tax return 2012 8 39. Filing tax return 2012 8 38. Filing tax return 2012 9 37. Filing tax return 2012 9 37. Filing tax return 2012 0 36. Filing tax return 2012 0 35. Filing tax return 2012 1 103 43. Filing tax return 2012 6 42. Filing tax return 2012 7 41. Filing tax return 2012 7 40. Filing tax return 2012 8 39. Filing tax return 2012 8 38. Filing tax return 2012 9 37. Filing tax return 2012 9 37. Filing tax return 2012 0 36. Filing tax return 2012 0 35. Filing tax return 2012 1 104 43. Filing tax return 2012 6 42. Filing tax return 2012 7 41. Filing tax return 2012 7 40. Filing tax return 2012 8 39. Filing tax return 2012 8 38. Filing tax return 2012 8 37. Filing tax return 2012 9 37. Filing tax return 2012 0 36. Filing tax return 2012 0 35. Filing tax return 2012 1 105 43. Filing tax return 2012 6 42. Filing tax return 2012 7 41. Filing tax return 2012 7 40. Filing tax return 2012 8 39. Filing tax return 2012 8 38. Filing tax return 2012 8 37. Filing tax return 2012 9 37. Filing tax return 2012 0 36. Filing tax return 2012 0 35. Filing tax return 2012 1 106 43. Filing tax return 2012 6 42. Filing tax return 2012 7 41. Filing tax return 2012 7 40. Filing tax return 2012 8 39. Filing tax return 2012 8 38. Filing tax return 2012 8 37. Filing tax return 2012 9 37. Filing tax return 2012 0 36. Filing tax return 2012 0 35. Filing tax return 2012 1 107 43. Filing tax return 2012 6 42. Filing tax return 2012 7 41. Filing tax return 2012 7 40. Filing tax return 2012 8 39. Filing tax return 2012 8 38. Filing tax return 2012 8 37. Filing tax return 2012 9 37. Filing tax return 2012 0 36. Filing tax return 2012 0 35. Filing tax return 2012 1 108 43. Filing tax return 2012 6 42. Filing tax return 2012 7 41. Filing tax return 2012 7 40. Filing tax return 2012 8 39. Filing tax return 2012 8 38. Filing tax return 2012 8 37. Filing tax return 2012 9 37. Filing tax return 2012 0 36. Filing tax return 2012 0 35. Filing tax return 2012 1 109 43. Filing tax return 2012 6 42. Filing tax return 2012 7 41. Filing tax return 2012 7 40. Filing tax return 2012 7 39. Filing tax return 2012 8 38. Filing tax return 2012 8 37. Filing tax return 2012 9 37. Filing tax return 2012 0 36. Filing tax return 2012 0 35. Filing tax return 2012 1 110 43. Filing tax return 2012 6 42. Filing tax return 2012 7 41. Filing tax return 2012 7 40. Filing tax return 2012 7 39. Filing tax return 2012 8 38. Filing tax return 2012 8 37. Filing tax return 2012 9 37. Filing tax return 2012 0 36. Filing tax return 2012 0 35. Filing tax return 2012 1 111 43. Filing tax return 2012 6 42. Filing tax return 2012 7 41. Filing tax return 2012 7 40. Filing tax return 2012 7 39. Filing tax return 2012 8 38. Filing tax return 2012 8 37. Filing tax return 2012 9 37. Filing tax return 2012 0 36. Filing tax return 2012 0 35. Filing tax return 2012 1 112 43. Filing tax return 2012 6 42. Filing tax return 2012 7 41. Filing tax return 2012 7 40. Filing tax return 2012 7 39. Filing tax return 2012 8 38. Filing tax return 2012 8 37. Filing tax return 2012 9 37. Filing tax return 2012 0 36. Filing tax return 2012 0 35. Filing tax return 2012 1 113 43. Filing tax return 2012 6 42. Filing tax return 2012 7 41. Filing tax return 2012 7 40. Filing tax return 2012 7 39. Filing tax return 2012 8 38. Filing tax return 2012 8 37. Filing tax return 2012 9 37. Filing tax return 2012 0 36. Filing tax return 2012 0 35. Filing tax return 2012 1 114 43. Filing tax return 2012 6 42. Filing tax return 2012 7 41. Filing tax return 2012 7 40. Filing tax return 2012 7 39. Filing tax return 2012 8 38. Filing tax return 2012 8 37. Filing tax return 2012 9 37. Filing tax return 2012 0 36. Filing tax return 2012 0 35. Filing tax return 2012 1 115+ 43. Filing tax return 2012 6 42. Filing tax return 2012 7 41. Filing tax return 2012 7 40. Filing tax return 2012 7 39. Filing tax return 2012 8 38. Filing tax return 2012 8 37. Filing tax return 2012 9 37. Filing tax return 2012 0 36. Filing tax return 2012 0 35. Filing tax return 2012 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. Filing tax return 2012 4 40. Filing tax return 2012 0 39. Filing tax return 2012 5 39. Filing tax return 2012 1 38. Filing tax return 2012 7 38. Filing tax return 2012 3 38. Filing tax return 2012 0 37. Filing tax return 2012 6 37. Filing tax return 2012 3 37. Filing tax return 2012 1 51 40. Filing tax return 2012 0 39. Filing tax return 2012 5 39. Filing tax return 2012 0 38. Filing tax return 2012 5 38. Filing tax return 2012 1 37. Filing tax return 2012 7 37. Filing tax return 2012 4 37. Filing tax return 2012 0 36. Filing tax return 2012 7 36. Filing tax return 2012 4 52 39. Filing tax return 2012 5 39. Filing tax return 2012 0 38. Filing tax return 2012 5 38. Filing tax return 2012 0 37. Filing tax return 2012 6 37. Filing tax return 2012 2 36. Filing tax return 2012 8 36. Filing tax return 2012 4 36. Filing tax return 2012 0 35. Filing tax return 2012 7 53 39. Filing tax return 2012 1 38. Filing tax return 2012 5 38. Filing tax return 2012 0 37. Filing tax return 2012 5 37. Filing tax return 2012 1 36. Filing tax return 2012 6 36. Filing tax return 2012 2 35. Filing tax return 2012 8 35. Filing tax return 2012 4 35. Filing tax return 2012 1 54 38. Filing tax return 2012 7 38. Filing tax return 2012 1 37. Filing tax return 2012 6 37. Filing tax return 2012 1 36. Filing tax return 2012 6 36. Filing tax return 2012 1 35. Filing tax return 2012 7 35. Filing tax return 2012 2 34. Filing tax return 2012 8 34. Filing tax return 2012 5 55 38. Filing tax return 2012 3 37. Filing tax return 2012 7 37. Filing tax return 2012 2 36. Filing tax return 2012 6 36. Filing tax return 2012 1 35. Filing tax return 2012 6 35. Filing tax return 2012 1 34. Filing tax return 2012 7 34. Filing tax return 2012 3 33. Filing tax return 2012 9 56 38. Filing tax return 2012 0 37. Filing tax return 2012 4 36. Filing tax return 2012 8 36. Filing tax return 2012 2 35. Filing tax return 2012 7 35. Filing tax return 2012 1 34. Filing tax return 2012 7 34. Filing tax return 2012 2 33. Filing tax return 2012 7 33. Filing tax return 2012 3 Appendix C. Filing tax return 2012 (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. Filing tax return 2012 6 37. Filing tax return 2012 0 36. Filing tax return 2012 4 35. Filing tax return 2012 8 35. Filing tax return 2012 2 34. Filing tax return 2012 7 34. Filing tax return 2012 2 33. Filing tax return 2012 7 33. Filing tax return 2012 2 32. Filing tax return 2012 8 58 37. Filing tax return 2012 3 36. Filing tax return 2012 7 36. Filing tax return 2012 0 35. Filing tax return 2012 4 34. Filing tax return 2012 8 34. Filing tax return 2012 3 33. Filing tax return 2012 7 33. Filing tax return 2012 2 32. Filing tax return 2012 8 32. Filing tax return 2012 3 59 37. Filing tax return 2012 1 36. Filing tax return 2012 4 35. Filing tax return 2012 7 35. Filing tax return 2012 1 34. Filing tax return 2012 5 33. Filing tax return 2012 9 33. Filing tax return 2012 3 32. Filing tax return 2012 8 32. Filing tax return 2012 3 31. Filing tax return 2012 8 60 36. Filing tax return 2012 8 36. Filing tax return 2012 1 35. Filing tax return 2012 4 34. Filing tax return 2012 8 34. Filing tax return 2012 1 33. Filing tax return 2012 5 32. Filing tax return 2012 9 32. Filing tax return 2012 4 31. Filing tax return 2012 9 31. Filing tax return 2012 3 61 36. Filing tax return 2012 6 35. Filing tax return 2012 8 35. Filing tax return 2012 1 34. Filing tax return 2012 5 33. Filing tax return 2012 8 33. Filing tax return 2012 2 32. Filing tax return 2012 6 32. Filing tax return 2012 0 31. Filing tax return 2012 4 30. Filing tax return 2012 9 62 36. Filing tax return 2012 3 35. Filing tax return 2012 6 34. Filing tax return 2012 9 34. Filing tax return 2012 2 33. Filing tax return 2012 5 32. Filing tax return 2012 9 32. Filing tax return 2012 2 31. Filing tax return 2012 6 31. Filing tax return 2012 1 30. Filing tax return 2012 5 63 36. Filing tax return 2012 1 35. Filing tax return 2012 4 34. Filing tax return 2012 6 33. Filing tax return 2012 9 33. Filing tax return 2012 2 32. Filing tax return 2012 6 31. Filing tax return 2012 9 31. Filing tax return 2012 3 30. Filing tax return 2012 7 30. Filing tax return 2012 1 64 35. Filing tax return 2012 9 35. Filing tax return 2012 2 34. Filing tax return 2012 4 33. Filing tax return 2012 7 33. Filing tax return 2012 0 32. Filing tax return 2012 3 31. Filing tax return 2012 6 31. Filing tax return 2012 0 30. Filing tax return 2012 4 29. Filing tax return 2012 8 65 35. Filing tax return 2012 8 35. Filing tax return 2012 0 34. Filing tax return 2012 2 33. Filing tax return 2012 5 32. Filing tax return 2012 7 32. Filing tax return 2012 0 31. Filing tax return 2012 4 30. Filing tax return 2012 7 30. Filing tax return 2012 0 29. Filing tax return 2012 4 66 35. Filing tax return 2012 6 34. Filing tax return 2012 8 34. Filing tax return 2012 0 33. Filing tax return 2012 3 32. Filing tax return 2012 5 31. Filing tax return 2012 8 31. Filing tax return 2012 1 30. Filing tax return 2012 4 29. Filing tax return 2012 8 29. Filing tax return 2012 1 67 35. Filing tax return 2012 5 34. Filing tax return 2012 7 33. Filing tax return 2012 9 33. Filing tax return 2012 1 32. Filing tax return 2012 3 31. Filing tax return 2012 6 30. Filing tax return 2012 9 30. Filing tax return 2012 2 29. Filing tax return 2012 5 28. Filing tax return 2012 8 68 35. Filing tax return 2012 3 34. Filing tax return 2012 5 33. Filing tax return 2012 7 32. Filing tax return 2012 9 32. Filing tax return 2012 1 31. Filing tax return 2012 4 30. Filing tax return 2012 7 29. Filing tax return 2012 9 29. Filing tax return 2012 2 28. Filing tax return 2012 6 69 35. Filing tax return 2012 2 34. Filing tax return 2012 4 33. Filing tax return 2012 6 32. Filing tax return 2012 8 32. Filing tax return 2012 0 31. Filing tax return 2012 2 30. Filing tax return 2012 5 29. Filing tax return 2012 7 29. Filing tax return 2012 0 28. Filing tax return 2012 3 70 35. Filing tax return 2012 1 34. Filing tax return 2012 3 33. Filing tax return 2012 4 32. Filing tax return 2012 6 31. Filing tax return 2012 8 31. Filing tax return 2012 1 30. Filing tax return 2012 3 29. Filing tax return 2012 5 28. Filing tax return 2012 8 28. Filing tax return 2012 1 71 35. Filing tax return 2012 0 34. Filing tax return 2012 2 33. Filing tax return 2012 3 32. Filing tax return 2012 5 31. Filing tax return 2012 7 30. Filing tax return 2012 9 30. Filing tax return 2012 1 29. Filing tax return 2012 4 28. Filing tax return 2012 6 27. Filing tax return 2012 9 72 34. Filing tax return 2012 9 34. Filing tax return 2012 1 33. Filing tax return 2012 2 32. Filing tax return 2012 4 31. Filing tax return 2012 6 30. Filing tax return 2012 8 30. Filing tax return 2012 0 29. Filing tax return 2012 2 28. Filing tax return 2012 4 27. Filing tax return 2012 7 73 34. Filing tax return 2012 8 34. Filing tax return 2012 0 33. Filing tax return 2012 1 32. Filing tax return 2012 3 31. Filing tax return 2012 5 30. Filing tax return 2012 6 29. Filing tax return 2012 8 29. Filing tax return 2012 1 28. Filing tax return 2012 3 27. Filing tax return 2012 5 74 34. Filing tax return 2012 8 33. Filing tax return 2012 9 33. Filing tax return 2012 0 32. Filing tax return 2012 2 31. Filing tax return 2012 4 30. Filing tax return 2012 5 29. Filing tax return 2012 7 28. Filing tax return 2012 9 28. Filing tax return 2012 1 27. Filing tax return 2012 4 75 34. Filing tax return 2012 7 33. Filing tax return 2012 8 33. Filing tax return 2012 0 32. Filing tax return 2012 1 31. Filing tax return 2012 3 30. Filing tax return 2012 4 29. Filing tax return 2012 6 28. Filing tax return 2012 8 28. Filing tax return 2012 0 27. Filing tax return 2012 2 76 34. Filing tax return 2012 6 33. Filing tax return 2012 8 32. Filing tax return 2012 9 32. Filing tax return 2012 0 31. Filing tax return 2012 2 30. Filing tax return 2012 3 29. Filing tax return 2012 5 28. Filing tax return 2012 7 27. Filing tax return 2012 9 27. Filing tax return 2012 1 77 34. Filing tax return 2012 6 33. Filing tax return 2012 7 32. Filing tax return 2012 8 32. Filing tax return 2012 0 31. Filing tax return 2012 1 30. Filing tax return 2012 3 29. Filing tax return 2012 4 28. Filing tax return 2012 6 27. Filing tax return 2012 8 27. Filing tax return 2012 0 78 34. Filing tax return 2012 5 33. Filing tax return 2012 6 32. Filing tax return 2012 8 31. Filing tax return 2012 9 31. Filing tax return 2012 0 30. Filing tax return 2012 2 29. Filing tax return 2012 3 28. Filing tax return 2012 5 27. Filing tax return 2012 7 26. Filing tax return 2012 9 79 34. Filing tax return 2012 5 33. Filing tax return 2012 6 32. Filing tax return 2012 7 31. Filing tax return 2012 8 31. Filing tax return 2012 0 30. Filing tax return 2012 1 29. Filing tax return 2012 3 28. Filing tax return 2012 4 27. Filing tax return 2012 6 26. Filing tax return 2012 8 80 34. Filing tax return 2012 5 33. Filing tax return 2012 6 32. Filing tax return 2012 7 31. Filing tax return 2012 8 30. Filing tax return 2012 9 30. Filing tax return 2012 1 29. Filing tax return 2012 2 28. Filing tax return 2012 4 27. Filing tax return 2012 5 26. Filing tax return 2012 7 81 34. Filing tax return 2012 4 33. Filing tax return 2012 5 32. Filing tax return 2012 6 31. Filing tax return 2012 8 30. Filing tax return 2012 9 30. Filing tax return 2012 0 29. Filing tax return 2012 2 28. Filing tax return 2012 3 27. Filing tax return 2012 5 26. Filing tax return 2012 6 82 34. Filing tax return 2012 4 33. Filing tax return 2012 5 32. Filing tax return 2012 6 31. Filing tax return 2012 7 30. Filing tax return 2012 8 30. Filing tax return 2012 0 29. Filing tax return 2012 1 28. Filing tax return 2012 3 27. Filing tax return 2012 4 26. Filing tax return 2012 6 83 34. Filing tax return 2012 4 33. Filing tax return 2012 5 32. Filing tax return 2012 6 31. Filing tax return 2012 7 30. Filing tax return 2012 8 29. Filing tax return 2012 9 29. Filing tax return 2012 1 28. Filing tax return 2012 2 27. Filing tax return 2012 4 26. Filing tax return 2012 5 84 34. Filing tax return 2012 3 33. Filing tax return 2012 4 32. Filing tax return 2012 5 31. Filing tax return 2012 7 30. Filing tax return 2012 8 29. Filing tax return 2012 9 29. Filing tax return 2012 0 28. Filing tax return 2012 2 27. Filing tax return 2012 3 26. Filing tax return 2012 5 85 34. Filing tax return 2012 3 33. Filing tax return 2012 4 32. Filing tax return 2012 5 31. Filing tax return 2012 6 30. Filing tax return 2012 7 29. Filing tax return 2012 9 29. Filing tax return 2012 0 28. Filing tax return 2012 1 27. Filing tax return 2012 3 26. Filing tax return 2012 4 86 34. Filing tax return 2012 3 33. Filing tax return 2012 4 32. Filing tax return 2012 5 31. Filing tax return 2012 6 30. Filing tax return 2012 7 29. Filing tax return 2012 8 29. Filing tax return 2012 0 28. Filing tax return 2012 1 27. Filing tax return 2012 2 26. Filing tax return 2012 4 87 34. Filing tax return 2012 3 33. Filing tax return 2012 4 32. Filing tax return 2012 5 31. Filing tax return 2012 6 30. Filing tax return 2012 7 29. Filing tax return 2012 8 28. Filing tax return 2012 9 28. Filing tax return 2012 1 27. Filing tax return 2012 2 26. Filing tax return 2012 4 88 34. Filing tax return 2012 3 33. Filing tax return 2012 4 32. Filing tax return 2012 5 31. Filing tax return 2012 6 30. Filing tax return 2012 7 29. Filing tax return 2012 8 28. Filing tax return 2012 9 28. Filing tax return 2012 0 27. Filing tax return 2012 2 26. Filing tax return 2012 3 89 34. Filing tax return 2012 3 33. Filing tax return 2012 3 32. Filing tax return 2012 4 31. Filing tax return 2012 5 30. Filing tax return 2012 7 29. Filing tax return 2012 8 28. Filing tax return 2012 9 28. Filing tax return 2012 0 27. Filing tax return 2012 2 26. Filing tax return 2012 3 90 34. Filing tax return 2012 2 33. Filing tax return 2012 3 32. Filing tax return 2012 4 31. Filing tax return 2012 5 30. Filing tax return 2012 6 29. Filing tax return 2012 8 28. Filing tax return 2012 9 28. Filing tax return 2012 0 27. Filing tax return 2012 1 26. Filing tax return 2012 3 91 34. Filing tax return 2012 2 33. Filing tax return 2012 3 32. Filing tax return 2012 4 31. Filing tax return 2012 5 30. Filing tax return 2012 6 29. Filing tax return 2012 7 28. Filing tax return 2012 9 28. Filing tax return 2012 0 27. Filing tax return 2012 1 26. Filing tax return 2012 3 92 34. Filing tax return 2012 2 33. Filing tax return 2012 3 32. Filing tax return 2012 4 31. Filing tax return 2012 5 30. Filing tax return 2012 6 29. Filing tax return 2012 7 28. Filing tax return 2012 8 28. Filing tax return 2012 0 27. Filing tax return 2012 1 26. Filing tax return 2012 2 93 34. Filing tax return 2012 2 33. Filing tax return 2012 3 32. Filing tax return 2012 4 31. Filing tax return 2012 5 30. Filing tax return 2012 6 29. Filing tax return 2012 7 28. Filing tax return 2012 8 28. Filing tax return 2012 0 27. Filing tax return 2012 1 26. Filing tax return 2012 2 94 34. Filing tax return 2012 2 33. Filing tax return 2012 3 32. Filing tax return 2012 4 31. Filing tax return 2012 5 30. Filing tax return 2012 6 29. Filing tax return 2012 7 28. Filing tax return 2012 8 27. Filing tax return 2012 9 27. Filing tax return 2012 1 26. Filing tax return 2012 2 95 34. Filing tax return 2012 2 33. Filing tax return 2012 3 32. Filing tax return 2012 4 31. Filing tax return 2012 5 30. Filing tax return 2012 6 29. Filing tax return 2012 7 28. Filing tax return 2012 8 27. Filing tax return 2012 9 27. Filing tax return 2012 1 26. Filing tax return 2012 2 96 34. Filing tax return 2012 2 33. Filing tax return 2012 3 32. Filing tax return 2012 4 31. Filing tax return 2012 5 30. Filing tax return 2012 6 29. Filing tax return 2012 7 28. Filing tax return 2012 8 27. Filing tax return 2012 9 27. Filing tax return 2012 0 26. Filing tax return 2012 2 Appendix C. Filing tax return 2012 (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. Filing tax return 2012 2 33. Filing tax return 2012 3 32. Filing tax return 2012 4 31. Filing tax return 2012 5 30. Filing tax return 2012 6 29. Filing tax return 2012 7 28. Filing tax return 2012 8 27. Filing tax return 2012 9 27. Filing tax return 2012 0 26. Filing tax return 2012 2 98 34. Filing tax return 2012 2 33. Filing tax return 2012 3 32. Filing tax return 2012 4 31. Filing tax return 2012 5 30. Filing tax return 2012 6 29. Filing tax return 2012 7 28. Filing tax return 2012 8 27. Filing tax return 2012 9 27. Filing tax return 2012 0 26. Filing tax return 2012 2 99 34. Filing tax return 2012 2 33. Filing tax return 2012 3 32. Filing tax return 2012 4 31. Filing tax return 2012 5 30. Filing tax return 2012 6 29. Filing tax return 2012 7 28. Filing tax return 2012 8 27. Filing tax return 2012 9 27. Filing tax return 2012 0 26. Filing tax return 2012 2 100 34. Filing tax return 2012 2 33. Filing tax return 2012 3 32. Filing tax return 2012 4 31. Filing tax return 2012 5 30. Filing tax return 2012 6 29. Filing tax return 2012 7 28. Filing tax return 2012 8 27. Filing tax return 2012 9 27. Filing tax return 2012 0 26. Filing tax return 2012 1 101 34. Filing tax return 2012 2 33. Filing tax return 2012 3 32. Filing tax return 2012 4 31. Filing tax return 2012 5 30. Filing tax return 2012 6 29. Filing tax return 2012 7 28. Filing tax return 2012 8 27. Filing tax return 2012 9 27. Filing tax return 2012 0 26. Filing tax return 2012 1 102 34. Filing tax return 2012 2 33. Filing tax return 2012 3 32. Filing tax return 2012 4 31. Filing tax return 2012 4 30. Filing tax return 2012 5 29. Filing tax return 2012 7 28. Filing tax return 2012 8 27. Filing tax return 2012 9 27. Filing tax return 2012 0 26. Filing tax return 2012 1 103 34. Filing tax return 2012 2 33. Filing tax return 2012 3 32. Filing tax return 2012 4 31. Filing tax return 2012 4 30. Filing tax return 2012 5 29. Filing tax return 2012 7 28. Filing tax return 2012 8 27. Filing tax return 2012 9 27. Filing tax return 2012 0 26. Filing tax return 2012 1 104 34. Filing tax return 2012 2 33. Filing tax return 2012 3 32. Filing tax return 2012 4 31. Filing tax return 2012 4 30. Filing tax return 2012 5 29. Filing tax return 2012 6 28. Filing tax return 2012 8 27. Filing tax return 2012 9 27. Filing tax return 2012 0 26. Filing tax return 2012 1 105 34. Filing tax return 2012 2 33. Filing tax return 2012 3 32. Filing tax return 2012 3 31. Filing tax return 2012 4 30. Filing tax return 2012 5 29. Filing tax return 2012 6 28. Filing tax return 2012 8 27. Filing tax return 2012 9 27. Filing tax return 2012 0 26. Filing tax return 2012 1 106 34. Filing tax return 2012 2 33. Filing tax return 2012 3 32. Filing tax return 2012 3 31. Filing tax return 2012 4 30. Filing tax return 2012 5 29. Filing tax return 2012 6 28. Filing tax return 2012 8 27. Filing tax return 2012 9 27. Filing tax return 2012 0 26. Filing tax return 2012 1 107 34. Filing tax return 2012 2 33. Filing tax return 2012 3 32. Filing tax return 2012 3 31. Filing tax return 2012 4 30. Filing tax return 2012 5 29. Filing tax return 2012 6 28. Filing tax return 2012 8 27. Filing tax return 2012 9 27. Filing tax return 2012 0 26. Filing tax return 2012 1 108 34. Filing tax return 2012 2 33. Filing tax return 2012 3 32. Filing tax return 2012 3 31. Filing tax return 2012 4 30. Filing tax return 2012 5 29. Filing tax return 2012 6 28. Filing tax return 2012 8 27. Filing tax return 2012 9 27. Filing tax return 2012 0 26. Filing tax return 2012 1 109 34. Filing tax return 2012 2 33. Filing tax return 2012 3 32. Filing tax return 2012 3 31. Filing tax return 2012 4 30. Filing tax return 2012 5 29. Filing tax return 2012 6 28. Filing tax return 2012 7 27. Filing tax return 2012 9 27. Filing tax return 2012 0 26. Filing tax return 2012 1 110 34. Filing tax return 2012 2 33. Filing tax return 2012 3 32. Filing tax return 2012 3 31. Filing tax return 2012 4 30. Filing tax return 2012 5 29. Filing tax return 2012 6 28. Filing tax return 2012 7 27. Filing tax return 2012 9 27. Filing tax return 2012 0 26. Filing tax return 2012 1 111 34. Filing tax return 2012 2 33. Filing tax return 2012 3 32. Filing tax return 2012 3 31. Filing tax return 2012 4 30. Filing tax return 2012 5 29. Filing tax return 2012 6 28. Filing tax return 2012 7 27. Filing tax return 2012 9 27. Filing tax return 2012 0 26. Filing tax return 2012 1 112 34. Filing tax return 2012 2 33. Filing tax return 2012 3 32. Filing tax return 2012 3 31. Filing tax return 2012 4 30. Filing tax return 2012 5 29. Filing tax return 2012 6 28. Filing tax return 2012 7 27. Filing tax return 2012 9 27. Filing tax return 2012 0 26. Filing tax return 2012 1 113 34. Filing tax return 2012 2 33. Filing tax return 2012 3 32. Filing tax return 2012 3 31. Filing tax return 2012 4 30. Filing tax return 2012 5 29. Filing tax return 2012 6 28. Filing tax return 2012 7 27. Filing tax return 2012 9 27. Filing tax return 2012 0 26. Filing tax return 2012 1 114 34. Filing tax return 2012 2 33. Filing tax return 2012 3 32. Filing tax return 2012 3 31. Filing tax return 2012 4 30. Filing tax return 2012 5 29. Filing tax return 2012 6 28. Filing tax return 2012 7 27. Filing tax return 2012 9 27. Filing tax return 2012 0 26. Filing tax return 2012 1 115+ 34. Filing tax return 2012 2 33. Filing tax return 2012 3 32. Filing tax return 2012 3 31. Filing tax return 2012 4 30. Filing tax return 2012 5 29. Filing tax return 2012 6 28. Filing tax return 2012 7 27. Filing tax return 2012 9 27. Filing tax return 2012 0 26. Filing tax return 2012 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. Filing tax return 2012 9 30. Filing tax return 2012 4 30. Filing tax return 2012 0 29. Filing tax return 2012 6 29. Filing tax return 2012 2 28. Filing tax return 2012 8 28. Filing tax return 2012 5 28. Filing tax return 2012 2 27. Filing tax return 2012 9 27. Filing tax return 2012 6 61 30. Filing tax return 2012 4 29. Filing tax return 2012 9 29. Filing tax return 2012 5 29. Filing tax return 2012 0 28. Filing tax return 2012 6 28. Filing tax return 2012 3 27. Filing tax return 2012 9 27. Filing tax return 2012 6 27. Filing tax return 2012 3 27. Filing tax return 2012 0 62 30. Filing tax return 2012 0 29. Filing tax return 2012 5 29. Filing tax return 2012 0 28. Filing tax return 2012 5 28. Filing tax return 2012 1 27. Filing tax return 2012 7 27. Filing tax return 2012 3 27. Filing tax return 2012 0 26. Filing tax return 2012 7 26. Filing tax return 2012 4 63 29. Filing tax return 2012 6 29. Filing tax return 2012 0 28. Filing tax return 2012 5 28. Filing tax return 2012 1 27. Filing tax return 2012 6 27. Filing tax return 2012 2 26. Filing tax return 2012 8 26. Filing tax return 2012 4 26. Filing tax return 2012 1 25. Filing tax return 2012 7 64 29. Filing tax return 2012 2 28. Filing tax return 2012 6 28. Filing tax return 2012 1 27. Filing tax return 2012 6 27. Filing tax return 2012 1 26. Filing tax return 2012 7 26. Filing tax return 2012 3 25. Filing tax return 2012 9 25. Filing tax return 2012 5 25. Filing tax return 2012 2 65 28. Filing tax return 2012 8 28. Filing tax return 2012 3 27. Filing tax return 2012 7 27. Filing tax return 2012 2 26. Filing tax return 2012 7 26. Filing tax return 2012 2 25. Filing tax return 2012 8 25. Filing tax return 2012 4 25. Filing tax return 2012 0 24. Filing tax return 2012 6 66 28. Filing tax return 2012 5 27. Filing tax return 2012 9 27. Filing tax return 2012 3 26. Filing tax return 2012 8 26. Filing tax return 2012 3 25. Filing tax return 2012 8 25. Filing tax return 2012 3 24. Filing tax return 2012 9 24. Filing tax return 2012 5 24. Filing tax return 2012 1 67 28. Filing tax return 2012 2 27. Filing tax return 2012 6 27. Filing tax return 2012 0 26. Filing tax return 2012 4 25. Filing tax return 2012 9 25. Filing tax return 2012 4 24. Filing tax return 2012 9 24. Filing tax return 2012 4 24. Filing tax return 2012 0 23. Filing tax return 2012 6 68 27. Filing tax return 2012 9 27. Filing tax return 2012 3 26. Filing tax return 2012 7 26. Filing tax return 2012 1 25. Filing tax return 2012 5 25. Filing tax return 2012 0 24. Filing tax return 2012 5 24. Filing tax return 2012 0 23. Filing tax return 2012 5 23. Filing tax return 2012 1 69 27. Filing tax return 2012 6 27. Filing tax return 2012 0 26. Filing tax return 2012 4 25. Filing tax return 2012 7 25. Filing tax return 2012 2 24. Filing tax return 2012 6 24. Filing tax return 2012 1 23. Filing tax return 2012 6 23. Filing tax return 2012 1 22. Filing tax return 2012 6 70 27. Filing tax return 2012 4 26. Filing tax return 2012 7 26. Filing tax return 2012 1 25. Filing tax return 2012 4 24. Filing tax return 2012 8 24. Filing tax return 2012 3 23. Filing tax return 2012 7 23. Filing tax return 2012 2 22. Filing tax return 2012 7 22. Filing tax return 2012 2 71 27. Filing tax return 2012 2 26. Filing tax return 2012 5 25. Filing tax return 2012 8 25. Filing tax return 2012 2 24. Filing tax return 2012 5 23. Filing tax return 2012 9 23. Filing tax return 2012 4 22. Filing tax return 2012 8 22. Filing tax return 2012 3 21. Filing tax return 2012 8 72 27. Filing tax return 2012 0 26. Filing tax return 2012 3 25. Filing tax return 2012 6 24. Filing tax return 2012 9 24. Filing tax return 2012 3 23. Filing tax return 2012 7 23. Filing tax return 2012 1 22. Filing tax return 2012 5 22. Filing tax return 2012 0 21. Filing tax return 2012 4 73 26. Filing tax return 2012 8 26. Filing tax return 2012 1 25. Filing tax return 2012 4 24. Filing tax return 2012 7 24. Filing tax return 2012 0 23. Filing tax return 2012 4 22. Filing tax return 2012 8 22. Filing tax return 2012 2 21. Filing tax return 2012 6 21. Filing tax return 2012 1 74 26. Filing tax return 2012 6 25. Filing tax return 2012 9 25. Filing tax return 2012 2 24. Filing tax return 2012 5 23. Filing tax return 2012 8 23. Filing tax return 2012 1 22. Filing tax return 2012 5 21. Filing tax return 2012 9 21. Filing tax return 2012 3 20. Filing tax return 2012 8 75 26. Filing tax return 2012 5 25. Filing tax return 2012 7 25. Filing tax return 2012 0 24. Filing tax return 2012 3 23. Filing tax return 2012 6 22. Filing tax return 2012 9 22. Filing tax return 2012 3 21. Filing tax return 2012 6 21. Filing tax return 2012 0 20. Filing tax return 2012 5 Appendix C. Filing tax return 2012 (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. Filing tax return 2012 3 25. Filing tax return 2012 6 24. Filing tax return 2012 8 24. Filing tax return 2012 1 23. Filing tax return 2012 4 22. Filing tax return 2012 7 22. Filing tax return 2012 0 21. Filing tax return 2012 4 20. Filing tax return 2012 8 20. Filing tax return 2012 2 77 26. Filing tax return 2012 2 25. Filing tax return 2012 4 24. Filing tax return 2012 7 23. Filing tax return 2012 9 23. Filing tax return 2012 2 22. Filing tax return 2012 5 21. Filing tax return 2012 8 21. Filing tax return 2012 2 20. Filing tax return 2012 6 19. Filing tax return 2012 9 78 26. Filing tax return 2012 1 25. Filing tax return 2012 3 24. Filing tax return 2012 6 23. Filing tax return 2012 8 23. Filing tax return 2012 1 22. Filing tax return 2012 4 21. Filing tax return 2012 7 21. Filing tax return 2012 0 20. Filing tax return 2012 3 19. Filing tax return 2012 7 79 26. Filing tax return 2012 0 25. Filing tax return 2012 2 24. Filing tax return 2012 4 23. Filing tax return 2012 7 22. Filing tax return 2012 9 22. Filing tax return 2012 2 21. Filing tax return 2012 5 20. Filing tax return 2012 8 20. Filing tax return 2012 1 19. Filing tax return 2012 5 80 25. Filing tax return 2012 9 25. Filing tax return 2012 1 24. Filing tax return 2012 3 23. Filing tax return 2012 6 22. Filing tax return 2012 8 22. Filing tax return 2012 1 21. Filing tax return 2012 3 20. Filing tax return 2012 6 20. Filing tax return 2012 0 19. Filing tax return 2012 3 81 25. Filing tax return 2012 8 25. Filing tax return 2012 0 24. Filing tax return 2012 2 23. Filing tax return 2012 4 22. Filing tax return 2012 7 21. Filing tax return 2012 9 21. Filing tax return 2012 2 20. Filing tax return 2012 5 19. Filing tax return 2012 8 19. Filing tax return 2012 1 82 25. Filing tax return 2012 8 24. Filing tax return 2012 9 24. Filing tax return 2012 1 23. Filing tax return 2012 4 22. Filing tax return 2012 6 21. Filing tax return 2012 8 21. Filing tax return 2012 1 20. Filing tax return 2012 4 19. Filing tax return 2012 7 19. Filing tax return 2012 0 83 25. Filing tax return 2012 7 24. Filing tax return 2012 9 24. Filing tax return 2012 1 23. Filing tax return 2012 3 22. Filing tax return 2012 5 21. Filing tax return 2012 7 21. Filing tax return 2012 0 20. Filing tax return 2012 2 19. Filing tax return 2012 5 18. Filing tax return 2012 8 84 25. Filing tax return 2012 6 24. Filing tax return 2012 8 24. Filing tax return 2012 0 23. Filing tax return 2012 2 22. Filing tax return 2012 4 21. Filing tax return 2012 6 20. Filing tax return 2012 9 20. Filing tax return 2012 1 19. Filing tax return 2012 4 18. Filing tax return 2012 7 85 25. Filing tax return 2012 6 24. Filing tax return 2012 8 23. Filing tax return 2012 9 23. Filing tax return 2012 1 22. Filing tax return 2012 3 21. Filing tax return 2012 6 20. Filing tax return 2012 8 20. Filing tax return 2012 1 19. Filing tax return 2012 3 18. Filing tax return 2012 6 86 25. Filing tax return 2012 5 24. Filing tax return 2012 7 23. Filing tax return 2012 9 23. Filing tax return 2012 1 22. Filing tax return 2012 3 21. Filing tax return 2012 5 20. Filing tax return 2012 7 20. Filing tax return 2012 0 19. Filing tax return 2012 2 18. Filing tax return 2012 5 87 25. Filing tax return 2012 5 24. Filing tax return 2012 7 23. Filing tax return 2012 8 23. Filing tax return 2012 0 22. Filing tax return 2012 2 21. Filing tax return 2012 4 20. Filing tax return 2012 7 19. Filing tax return 2012 9 19. Filing tax return 2012 2 18. Filing tax return 2012 4 88 25. Filing tax return 2012 5 24. Filing tax return 2012 6 23. Filing tax return 2012 8 23. Filing tax return 2012 0 22. Filing tax return 2012 2 21. Filing tax return 2012 4 20. Filing tax return 2012 6 19. Filing tax return 2012 8 19. Filing tax return 2012 1 18. Filing tax return 2012 3 89 25. Filing tax return 2012 4 24. Filing tax return 2012 6 23. Filing tax return 2012 8 22. Filing tax return 2012 9 22. Filing tax return 2012 1 21. Filing tax return 2012 3 20. Filing tax return 2012 5 19. Filing tax return 2012 8 19. Filing tax return 2012 0 18. Filing tax return 2012 3 90 25. Filing tax return 2012 4 24. Filing tax return 2012 6 23. Filing tax return 2012 7 22. Filing tax return 2012 9 22. Filing tax return 2012 1 21. Filing tax return 2012 3 20. Filing tax return 2012 5 19. Filing tax return 2012 7 19. Filing tax return 2012 0 18. Filing tax return 2012 2 91 25. Filing tax return 2012 4 24. Filing tax return 2012 5 23. Filing tax return 2012 7 22. Filing tax return 2012 9 22. Filing tax return 2012 1 21. Filing tax return 2012 3 20. Filing tax return 2012 5 19. Filing tax return 2012 7 18. Filing tax return 2012 9 18. Filing tax return 2012 2 92 25. Filing tax return 2012 4 24. Filing tax return 2012 5 23. Filing tax return 2012 7 22. Filing tax return 2012 9 22. Filing tax return 2012 0 21. Filing tax return 2012 2 20. Filing tax return 2012 4 19. Filing tax return 2012 6 18. Filing tax return 2012 9 18. Filing tax return 2012 1 93 25. Filing tax return 2012 4 24. Filing tax return 2012 5 23. Filing tax return 2012 7 22. Filing tax return 2012 8 22. Filing tax return 2012 0 21. Filing tax return 2012 2 20. Filing tax return 2012 4 19. Filing tax return 2012 6 18. Filing tax return 2012 8 18. Filing tax return 2012 1 94 25. Filing tax return 2012 3 24. Filing tax return 2012 5 23. Filing tax return 2012 6 22. Filing tax return 2012 8 22. Filing tax return 2012 0 21. Filing tax return 2012 2 20. Filing tax return 2012 4 19. Filing tax return 2012 6 18. Filing tax return 2012 8 18. Filing tax return 2012 0 95 25. Filing tax return 2012 3 24. Filing tax return 2012 5 23. Filing tax return 2012 6 22. Filing tax return 2012 8 22. Filing tax return 2012 0 21. Filing tax return 2012 1 20. Filing tax return 2012 3 19. Filing tax return 2012 6 18. Filing tax return 2012 8 18. Filing tax return 2012 0 96 25. Filing tax return 2012 3 24. Filing tax return 2012 5 23. Filing tax return 2012 6 22. Filing tax return 2012 8 21. Filing tax return 2012 9 21. Filing tax return 2012 1 20. Filing tax return 2012 3 19. Filing tax return 2012 5 18. Filing tax return 2012 8 18. Filing tax return 2012 0 97 25. Filing tax return 2012 3 24. Filing tax return 2012 5 23. Filing tax return 2012 6 22. Filing tax return 2012 8 21. Filing tax return 2012 9 21. Filing tax return 2012 1 20. Filing tax return 2012 3 19. Filing tax return 2012 5 18. Filing tax return 2012 7 18. Filing tax return 2012 0 98 25. Filing tax return 2012 3 24. Filing tax return 2012 4 23. Filing tax return 2012 6 22. Filing tax return 2012 8 21. Filing tax return 2012 9 21. Filing tax return 2012 1 20. Filing tax return 2012 3 19. Filing tax return 2012 5 18. Filing tax return 2012 7 17. Filing tax return 2012 9 99 25. Filing tax return 2012 3 24. Filing tax return 2012 4 23. Filing tax return 2012 6 22. Filing tax return 2012 7 21. Filing tax return 2012 9 21. Filing tax return 2012 1 20. Filing tax return 2012 3 19. Filing tax return 2012 5 18. Filing tax return 2012 7 17. Filing tax return 2012 9 100 25. Filing tax return 2012 3 24. Filing tax return 2012 4 23. Filing tax return 2012 6 22. Filing tax return 2012 7 21. Filing tax return 2012 9 21. Filing tax return 2012 1 20. Filing tax return 2012 3 19. Filing tax return 2012 5 18. Filing tax return 2012 7 17. Filing tax return 2012 9 101 25. Filing tax return 2012 3 24. Filing tax return 2012 4 23. Filing tax return 2012 6 22. Filing tax return 2012 7 21. Filing tax return 2012 9 21. Filing tax return 2012 1 20. Filing tax return 2012 2 19. Filing tax return 2012 4 18. Filing tax return 2012 7 17. Filing tax return 2012 9 102 25. Filing tax return 2012 3 24. Filing tax return 2012 4 23. Filing tax return 2012 6 22. Filing tax return 2012 7 21. Filing tax return 2012 9 21. Filing tax return 2012 1 20. Filing tax return 2012 2 19. Filing tax return 2012 4 18. Filing tax return 2012 6 17. Filing tax return 2012 9 103 25. Filing tax return 2012 3 24. Filing tax return 2012 4 23. Filing tax return 2012 6 22. Filing tax return 2012 7 21. Filing tax return 2012 9 21. Filing tax return 2012 0 20. Filing tax return 2012 2 19. Filing tax return 2012 4 18. Filing tax return 2012 6 17. Filing tax return 2012 9 104 25. Filing tax return 2012 3 24. Filing tax return 2012 4 23. Filing tax return 2012 5 22. Filing tax return 2012 7 21. Filing tax return 2012 9 21. Filing tax return 2012 0 20. Filing tax return 2012 2 19. Filing tax return 2012 4 18. Filing tax return 2012 6 17. Filing tax return 2012 8 105 25. Filing tax return 2012 3 24. Filing tax return 2012 4 23. Filing tax return 2012 5 22. Filing tax return 2012 7 21. Filing tax return 2012 9 21. Filing tax return 2012 0 20. Filing tax return 2012 2 19. Filing tax return 2012 4 18. Filing tax return 2012 6 17. Filing tax return 2012 8 106 25. Filing tax return 2012 3 24. Filing tax return 2012 4 23. Filing tax return 2012 5 22. Filing tax return 2012 7 21. Filing tax return 2012 9 21. Filing tax return 2012 0 20. Filing tax return 2012 2 19. Filing tax return 2012 4 18. Filing tax return 2012 6 17. Filing tax return 2012 8 107 25. Filing tax return 2012 2 24. Filing tax return 2012 4 23. Filing tax return 2012 5 22. Filing tax return 2012 7 21. Filing tax return 2012 8 21. Filing tax return 2012 0 20. Filing tax return 2012 2 19. Filing tax return 2012 4 18. Filing tax return 2012 6 17. Filing tax return 2012 8 108 25. Filing tax return 2012 2 24. Filing tax return 2012 4 23. Filing tax return 2012 5 22. Filing tax return 2012 7 21. Filing tax return 2012 8 21. Filing tax return 2012 0 20. Filing tax return 2012 2 19. Filing tax return 2012 4 18. Filing tax return 2012 6 17. Filing tax return 2012 8 109 25. Filing tax return 2012 2 24. Filing tax return 2012 4 23. Filing tax return 2012 5 22. Filing tax return 2012 7 21. Filing tax return 2012 8 21. Filing tax return 2012 0 20. Filing tax return 2012 2 19. Filing tax return 2012 4 18. Filing tax return 2012 6 17. Filing tax return 2012 8 110 25. Filing tax return 2012 2 24. Filing tax return 2012 4 23. Filing tax return 2012 5 22. Filing tax return 2012 7 21. Filing tax return 2012 8 21. Filing tax return 2012 0 20. Filing tax return 2012 2 19. Filing tax return 2012 4 18. Filing tax return 2012 6 17. Filing tax return 2012 8 111 25. Filing tax return 2012 2 24. Filing tax return 2012 4 23. Filing tax return 2012 5 22. Filing tax return 2012 7 21. Filing tax return 2012 8 21. Filing tax return 2012 0 20. Filing tax return 2012 2 19. Filing tax return 2012 4 18. Filing tax return 2012 6 17. Filing tax return 2012 8 112 25. Filing tax return 2012 2 24. Filing tax return 2012 4 23. Filing tax return 2012 5 22. Filing tax return 2012 7 21. Filing tax return 2012 8 21. Filing tax return 2012 0 20. Filing tax return 2012 2 19. Filing tax return 2012 4 18. Filing tax return 2012 6 17. Filing tax return 2012 8 113 25. Filing tax return 2012 2 24. Filing tax return 2012 4 23. Filing tax return 2012 5 22. Filing tax return 2012 7 21. Filing tax return 2012 8 21. Filing tax return 2012 0 20. Filing tax return 2012 2 19. Filing tax return 2012 4 18. Filing tax return 2012 6 17. Filing tax return 2012 8 114 25. Filing tax return 2012 2 24. Filing tax return 2012 4 23. Filing tax return 2012 5 22. Filing tax return 2012 7 21. Filing tax return 2012 8 21. Filing tax return 2012 0 20. Filing tax return 2012 2 19. Filing tax return 2012 4 18. Filing tax return 2012 6 17. Filing tax return 2012 8 115+ 25. Filing tax return 2012 2 24. Filing tax return 2012 4 23. Filing tax return 2012 5 22. Filing tax return 2012 7 21. Filing tax return 2012 8 21. Filing tax return 2012 0 20. Filing tax return 2012 2 19. Filing tax return 2012 4 18. Filing tax return 2012 6 17. Filing tax return 2012 8 Appendix C. Filing tax return 2012 (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. Filing tax return 2012 8 21. Filing tax return 2012 3 20. Filing tax return 2012 9 20. Filing tax return 2012 6 20. Filing tax return 2012 2 19. Filing tax return 2012 9 19. Filing tax return 2012 6 19. Filing tax return 2012 4 19. Filing tax return 2012 1 18. Filing tax return 2012 9 71 21. Filing tax return 2012 3 20. Filing tax return 2012 9 20. Filing tax return 2012 5 20. Filing tax return 2012 1 19. Filing tax return 2012 7 19. Filing tax return 2012 4 19. Filing tax return 2012 1 18. Filing tax return 2012 8 18. Filing tax return 2012 5 18. Filing tax return 2012 3 72 20. Filing tax return 2012 9 20. Filing tax return 2012 5 20. Filing tax return 2012 0 19. Filing tax return 2012 6 19. Filing tax return 2012 3 18. Filing tax return 2012 9 18. Filing tax return 2012 6 18. Filing tax return 2012 3 18. Filing tax return 2012 0 17. Filing tax return 2012 7 73 20. Filing tax return 2012 6 20. Filing tax return 2012 1 19. Filing tax return 2012 6 19. Filing tax return 2012 2 18. Filing tax return 2012 8 18. Filing tax return 2012 4 18. Filing tax return 2012 1 17. Filing tax return 2012 8 17. Filing tax return 2012 5 17. Filing tax return 2012 2 74 20. Filing tax return 2012 2 19. Filing tax return 2012 7 19. Filing tax return 2012 3 18. Filing tax return 2012 8 18. Filing tax return 2012 4 18. Filing tax return 2012 0 17. Filing tax return 2012 6 17. Filing tax return 2012 3 17. Filing tax return 2012 0 16. Filing tax return 2012 7 75 19. Filing tax return 2012 9 19. Filing tax return 2012 4 18. Filing tax return 2012 9 18. Filing tax return 2012 4 18. Filing tax return 2012 0 17. Filing tax return 2012 6 17. Filing tax return 2012 2 16. Filing tax return 2012 8 16. Filing tax return 2012 5 16. Filing tax return 2012 2 76 19. Filing tax return 2012 6 19. Filing tax return 2012 1 18. Filing tax return 2012 6 18. Filing tax return 2012 1 17. Filing tax return 2012 6 17. Filing tax return 2012 2 16. Filing tax return 2012 8 16. Filing tax return 2012 4 16. Filing tax return 2012 0 15. Filing tax return 2012 7 77 19. Filing tax return 2012 4 18. Filing tax return 2012 8 18. Filing tax return 2012 3 17. Filing tax return 2012 8 17. Filing tax return 2012 3 16. Filing tax return 2012 8 16. Filing tax return 2012 4 16. Filing tax return 2012 0 15. Filing tax return 2012 6 15. Filing tax return 2012 3 78 19. Filing tax return 2012 1 18. Filing tax return 2012 5 18. Filing tax return 2012 0 17. Filing tax return 2012 5 17. Filing tax return 2012 0 16. Filing tax return 2012 5 16. Filing tax return 2012 0 15. Filing tax return 2012 6 15. Filing tax return 2012 2 14. Filing tax return 2012 9 79 18. Filing tax return 2012 9 18. Filing tax return 2012 3 17. Filing tax return 2012 7 17. Filing tax return 2012 2 16. Filing tax return 2012 7 16. Filing tax return 2012 2 15. Filing tax return 2012 7 15. Filing tax return 2012 3 14. Filing tax return 2012 9 14. Filing tax return 2012 5 80 18. Filing tax return 2012 7 18. Filing tax return 2012 1 17. Filing tax return 2012 5 16. Filing tax return 2012 9 16. Filing tax return 2012 4 15. Filing tax return 2012 9 15. Filing tax return 2012 4 15. Filing tax return 2012 0 14. Filing tax return 2012 5 14. Filing tax return 2012 1 81 18. Filing tax return 2012 5 17. Filing tax return 2012 9 17. Filing tax return 2012 3 16. Filing tax return 2012 7 16. Filing tax return 2012 2 15. Filing tax return 2012 6 15. Filing tax return 2012 1 14. Filing tax return 2012 7 14. Filing tax return 2012 2 13. Filing tax return 2012 8 82 18. Filing tax return 2012 3 17. Filing tax return 2012 7 17. Filing tax return 2012 1 16. Filing tax return 2012 5 15. Filing tax return 2012 9 15. Filing tax return 2012 4 14. Filing tax return 2012 9 14. Filing tax return 2012 4 13. Filing tax return 2012 9 13. Filing tax return 2012 5 83 18. Filing tax return 2012 2 17. Filing tax return 2012 5 16. Filing tax return 2012 9 16. Filing tax return 2012 3 15. Filing tax return 2012 7 15. Filing tax return 2012 2 14. Filing tax return 2012 7 14. Filing tax return 2012 2 13. Filing tax return 2012 7 13. Filing tax return 2012 2 84 18. Filing tax return 2012 0 17. Filing tax return 2012 4 16. Filing tax return 2012 7 16. Filing tax return 2012 1 15. Filing tax return 2012 5 15. Filing tax return 2012 0 14. Filing tax return 2012 4 13. Filing tax return 2012 9 13. Filing tax return 2012 4 13. Filing tax return 2012 0 85 17. Filing tax return 2012 9 17. Filing tax return 2012 3 16. Filing tax return 2012 6 16. Filing tax return 2012 0 15. Filing tax return 2012 4 14. Filing tax return 2012 8 14. Filing tax return 2012 3 13. Filing tax return 2012 7 13. Filing tax return 2012 2 12. Filing tax return 2012 8 86 17. Filing tax return 2012 8 17. Filing tax return 2012 1 16. Filing tax return 2012 5 15. Filing tax return 2012 8 15. Filing tax return 2012 2 14. Filing tax return 2012 6 14. Filing tax return 2012 1 13. Filing tax return 2012 5 13. Filing tax return 2012 0 12. Filing tax return 2012 5 87 17. Filing tax return 2012 7 17. Filing tax return 2012 0 16. Filing tax return 2012 4 15. Filing tax return 2012 7 15. Filing tax return 2012 1 14. Filing tax return 2012 5 13. Filing tax return 2012 9 13. Filing tax return 2012 4 12. Filing tax return 2012 9 12. Filing tax return 2012 4 88 17. Filing tax return 2012 6 16. Filing tax return 2012 9 16. Filing tax return 2012 3 15. Filing tax return 2012 6 15. Filing tax return 2012 0 14. Filing tax return 2012 4 13. Filing tax return 2012 8 13. Filing tax return 2012 2 12. Filing tax return 2012 7 12. Filing tax return 2012 2 89 17. Filing tax return 2012 6 16. Filing tax return 2012 9 16. Filing tax return 2012 2 15. Filing tax return 2012 5 14. Filing tax return 2012 9 14. Filing tax return 2012 3 13. Filing tax return 2012 7 13. Filing tax return 2012 1 12. Filing tax return 2012 6 12. Filing tax return 2012 0 90 17. Filing tax return 2012 5 16. Filing tax return 2012 8 16. Filing tax return 2012 1 15. Filing tax return 2012 4 14. Filing tax return 2012 8 14. Filing tax return 2012 2 13. Filing tax return 2012 6 13. Filing tax return 2012 0 12. Filing tax return 2012 4 11. Filing tax return 2012 9 91 17. Filing tax return 2012 4 16. Filing tax return 2012 7 16. Filing tax return 2012 0 15. Filing tax return 2012 4 14. Filing tax return 2012 7 14. Filing tax return 2012 1 13. Filing tax return 2012 5 12. Filing tax return 2012 9 12. Filing tax return 2012 3 11. Filing tax return 2012 8 92 17. Filing tax return 2012 4 16. Filing tax return 2012 7 16. Filing tax return 2012 0 15. Filing tax return 2012 3 14. Filing tax return 2012 6 14. Filing tax return 2012 0 13. Filing tax return 2012 4 12. Filing tax return 2012 8 12. Filing tax return 2012 2 11. Filing tax return 2012 7 93 17. Filing tax return 2012 3 16. Filing tax return 2012 6 15. Filing tax return 2012 9 15. Filing tax return 2012 2 14. Filing tax return 2012 6 13. Filing tax return 2012 9 13. Filing tax return 2012 3 12. Filing tax return 2012 7 12. Filing tax return 2012 1 11. Filing tax return 2012 6 94 17. Filing tax return 2012 3 16. Filing tax return 2012 6 15. Filing tax return 2012 9 15. Filing tax return 2012 2 14. Filing tax return 2012 5 13. Filing tax return 2012 9 13. Filing tax return 2012 2 12. Filing tax return 2012 6 12. Filing tax return 2012 0 11. Filing tax return 2012 5 95 17. Filing tax return 2012 3 16. Filing tax return 2012 5 15. Filing tax return 2012 8 15. Filing tax return 2012 1 14. Filing tax return 2012 5 13. Filing tax return 2012 8 13. Filing tax return 2012 2 12. Filing tax return 2012 6 12. Filing tax return 2012 0 11. Filing tax return 2012 4 96 17. Filing tax return 2012 2 16. Filing tax return 2012 5 15. Filing tax return 2012 8 15. Filing tax return 2012 1 14. Filing tax return 2012 4 13. Filing tax return 2012 8 13. Filing tax return 2012 1 12. Filing tax return 2012 5 11. Filing tax return 2012 9 11. Filing tax return 2012 3 97 17. Filing tax return 2012 2 16. Filing tax return 2012 5 15. Filing tax return 2012 8 15. Filing tax return 2012 1 14. Filing tax return 2012 4 13. Filing tax return 2012 7 13. Filing tax return 2012 1 12. Filing tax return 2012 5 11. Filing tax return 2012 9 11. Filing tax return 2012 3 98 17. Filing tax return 2012 2 16. Filing tax return 2012 4 15. Filing tax return 2012 7 15. Filing tax return 2012 0 14. Filing tax return 2012 3 13. Filing tax return 2012 7 13. Filing tax return 2012 0 12. Filing tax return 2012 4 11. Filing tax return 2012 8 11. Filing tax return 2012 2 99 17. Filing tax return 2012 2 16. Filing tax return 2012 4 15. Filing tax return 2012 7 15. Filing tax return 2012 0 14. Filing tax return 2012 3 13. Filing tax return 2012 6 13. Filing tax return 2012 0 12. Filing tax return 2012 4 11. Filing tax return 2012 8 11. Filing tax return 2012 2 100 17. Filing tax return 2012 1 16. Filing tax return 2012 4 15. Filing tax return 2012 7 15. Filing tax return 2012 0 14. Filing tax return 2012 3 13. Filing tax return 2012 6 12. Filing tax return 2012 9 12. Filing tax return 2012 3 11. Filing tax return 2012 7 11. Filing tax return 2012 1 101 17. Filing tax return 2012 1 16. Filing tax return 2012 4 15. Filing tax return 2012 6 14. Filing tax return 2012 9 14. Filing tax return 2012 2 13. Filing tax return 2012 6 12. Filing tax return 2012 9 12. Filing tax return 2012 3 11. Filing tax return 2012 7 11. Filing tax return 2012 1 102 17. Filing tax return 2012 1 16. Filing tax return 2012 4 15. Filing tax return 2012 6 14. Filing tax return 2012 9 14. Filing tax return 2012 2 13. Filing tax return 2012 5 12. Filing tax return 2012 9 12. Filing tax return 2012 2 11. Filing tax return 2012 6 11. Filing tax return 2012 0 103 17. Filing tax return 2012 1 16. Filing tax return 2012 3 15. Filing tax return 2012 6 14. Filing tax return 2012 9 14. Filing tax return 2012 2 13. Filing tax return 2012 5 12. Filing tax return 2012 9 12. Filing tax return 2012 2 11. Filing tax return 2012 6 11. Filing tax return 2012 0 104 17. Filing tax return 2012 1 16. Filing tax return 2012 3 15. Filing tax return 2012 6 14. Filing tax return 2012 9 14. Filing tax return 2012 2 13. Filing tax return 2012 5 12. Filing tax return 2012 8 12. Filing tax return 2012 2 11. Filing tax return 2012 6 11. Filing tax return 2012 0 105 17. Filing tax return 2012 1 16. Filing tax return 2012 3 15. Filing tax return 2012 6 14. Filing tax return 2012 9 14. Filing tax return 2012 2 13. Filing tax return 2012 5 12. Filing tax return 2012 8 12. Filing tax return 2012 2 11. Filing tax return 2012 5 10. Filing tax return 2012 9 106 17. Filing tax return 2012 1 16. Filing tax return 2012 3 15. Filing tax return 2012 6 14. Filing tax return 2012 8 14. Filing tax return 2012 1 13. Filing tax return 2012 5 12. Filing tax return 2012 8 12. Filing tax return 2012 2 11. Filing tax return 2012 5 10. Filing tax return 2012 9 107 17. Filing tax return 2012 0 16. Filing tax return 2012 3 15. Filing tax return 2012 6 14. Filing tax return 2012 8 14. Filing tax return 2012 1 13. Filing tax return 2012 4 12. Filing tax return 2012 8 12. Filing tax return 2012 1 11. Filing tax return 2012 5 10. Filing tax return 2012 9 108 17. Filing tax return 2012 0 16. Filing tax return 2012 3 15. Filing tax return 2012 5 14. Filing tax return 2012 8 14. Filing tax return 2012 1 13. Filing tax return 2012 4 12. Filing tax return 2012 8 12. Filing tax return 2012 1 11. Filing tax return 2012 5 10. Filing tax return 2012 9 109 17. Filing tax return 2012 0 16. Filing tax return 2012 3 15. Filing tax return 2012 5 14. Filing tax return 2012 8 14. Filing tax return 2012 1 13. Filing tax return 2012 4 12. Filing tax return 2012 8 12. Filing tax return 2012 1 11. Filing tax return 2012 5 10. Filing tax return 2012 9 Appendix C. Filing tax return 2012 (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. Filing tax return 2012 0 16. Filing tax return 2012 3 15. Filing tax return 2012 5 14. Filing tax return 2012 8 14. Filing tax return 2012 1 13. Filing tax return 2012 4 12. Filing tax return 2012 7 12. Filing tax return 2012 1 11. Filing tax return 2012 5 10. Filing tax return 2012 9 111 17. Filing tax return 2012 0 16. Filing tax return 2012 3 15. Filing tax return 2012 5 14. Filing tax return 2012 8 14. Filing tax return 2012 1 13. Filing tax return 2012 4 12. Filing tax return 2012 7 12. Filing tax return 2012 1 11. Filing tax return 2012 5 10. Filing tax return 2012 8 112 17. Filing tax return 2012 0 16. Filing tax return 2012 3 15. Filing tax return 2012 5 14. Filing tax return 2012 8 14. Filing tax return 2012 1 13. Filing tax return 2012 4 12. Filing tax return 2012 7 12. Filing tax return 2012 1 11. Filing tax return 2012 5 10. Filing tax return 2012 8 113 17. Filing tax return 2012 0 16. Filing tax return 2012 3 15. Filing tax return 2012 5 14. Filing tax return 2012 8 14. Filing tax return 2012 1 13. Filing tax return 2012 4 12. Filing tax return 2012 7 12. Filing tax return 2012 1 11. Filing tax return 2012 4 10. Filing tax return 2012 8 114 17. Filing tax return 2012 0 16. Filing tax return 2012 3 15. Filing tax return 2012 5 14. Filing tax return 2012 8 14. Filing tax return 2012 1 13. Filing tax return 2012 4 12. Filing tax return 2012 7 12. Filing tax return 2012 1 11. Filing tax return 2012 4 10. Filing tax return 2012 8 115+ 17. Filing tax return 2012 0 16. Filing tax return 2012 3 15. Filing tax return 2012 5 14. Filing tax return 2012 8 14. Filing tax return 2012 1 13. Filing tax return 2012 4 12. Filing tax return 2012 7 12. Filing tax return 2012 1 11. Filing tax return 2012 4 10. Filing tax return 2012 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. Filing tax return 2012 8 13. Filing tax return 2012 4 13. Filing tax return 2012 1 12. Filing tax return 2012 8 12. Filing tax return 2012 6 12. Filing tax return 2012 3 12. Filing tax return 2012 1 11. Filing tax return 2012 9 11. Filing tax return 2012 7 11. Filing tax return 2012 5 81 13. Filing tax return 2012 4 13. Filing tax return 2012 1 12. Filing tax return 2012 7 12. Filing tax return 2012 4 12. Filing tax return 2012 2 11. Filing tax return 2012 9 11. Filing tax return 2012 7 11. Filing tax return 2012 4 11. Filing tax return 2012 3 11. Filing tax return 2012 1 82 13. Filing tax return 2012 1 12. Filing tax return 2012 7 12. Filing tax return 2012 4 12. Filing tax return 2012 1 11. Filing tax return 2012 8 11. Filing tax return 2012 5 11. Filing tax return 2012 3 11. Filing tax return 2012 0 10. Filing tax return 2012 8 10. Filing tax return 2012 6 83 12. Filing tax return 2012 8 12. Filing tax return 2012 4 12. Filing tax return 2012 1 11. Filing tax return 2012 7 11. Filing tax return 2012 4 11. Filing tax return 2012 1 10. Filing tax return 2012 9 10. Filing tax return 2012 6 10. Filing tax return 2012 4 10. Filing tax return 2012 2 84 12. Filing tax return 2012 6 12. Filing tax return 2012 2 11. Filing tax return 2012 8 11. Filing tax return 2012 4 11. Filing tax return 2012 1 10. Filing tax return 2012 8 10. Filing tax return 2012 5 10. Filing tax return 2012 3 10. Filing tax return 2012 1 9. Filing tax return 2012 9 85 12. Filing tax return 2012 3 11. Filing tax return 2012 9 11. Filing tax return 2012 5 11. Filing tax return 2012 1 10. Filing tax return 2012 8 10. Filing tax return 2012 5 10. Filing tax return 2012 2 9. Filing tax return 2012 9 9. Filing tax return 2012 7 9. Filing tax return 2012 5 86 12. Filing tax return 2012 1 11. Filing tax return 2012 7 11. Filing tax return 2012 3 10. Filing tax return 2012 9 10. Filing tax return 2012 5 10. Filing tax return 2012 2 9. Filing tax return 2012 9 9. Filing tax return 2012 6 9. Filing tax return 2012 4 9. Filing tax return 2012 2 87 11. Filing tax return 2012 9 11. Filing tax return 2012 4 11. Filing tax return 2012 0 10. Filing tax return 2012 6 10. Filing tax return 2012 3 9. Filing tax return 2012 9 9. Filing tax return 2012 6 9. Filing tax return 2012 4 9. Filing tax return 2012 1 8. Filing tax return 2012 9 88 11. Filing tax return 2012 7 11. Filing tax return 2012 3 10. Filing tax return 2012 8 10. Filing tax return 2012 4 10. Filing tax return 2012 1 9. Filing tax return 2012 7 9. Filing tax return 2012 4 9. Filing tax return 2012 1 8. Filing tax return 2012 8 8. Filing tax return 2012 6 89 11. Filing tax return 2012 5 11. Filing tax return 2012 1 10. Filing tax return 2012 6 10. Filing tax return 2012 2 9. Filing tax return 2012 9 9. Filing tax return 2012 5 9. Filing tax return 2012 2 8. Filing tax return 2012 9 8. Filing tax return 2012 6 8. Filing tax return 2012 3 90 11. Filing tax return 2012 4 10. Filing tax return 2012 9 10. Filing tax return 2012 5 10. Filing tax return 2012 1 9. Filing tax return 2012 7 9. Filing tax return 2012 3 9. Filing tax return 2012 0 8. Filing tax return 2012 6 8. Filing tax return 2012 3 8. Filing tax return 2012 1 91 11. Filing tax return 2012 3 10. Filing tax return 2012 8 10. Filing tax return 2012 3 9. Filing tax return 2012 9 9. Filing tax return 2012 5 9. Filing tax return 2012 1 8. Filing tax return 2012 8 8. Filing tax return 2012 4 8. Filing tax return 2012 1 7. Filing tax return 2012 9 92 11. Filing tax return 2012 2 10. Filing tax return 2012 7 10. Filing tax return 2012 2 9. Filing tax return 2012 8 9. Filing tax return 2012 3 9. Filing tax return 2012 0 8. Filing tax return 2012 6 8. Filing tax return 2012 3 8. Filing tax return 2012 0 7. Filing tax return 2012 7 93 11. Filing tax return 2012 1 10. Filing tax return 2012 6 10. Filing tax return 2012 1 9. Filing tax return 2012 6 9. Filing tax return 2012 2 8. Filing tax return 2012 8 8. Filing tax return 2012 5 8. Filing tax return 2012 1 7. Filing tax return 2012 8 7. Filing tax return 2012 5 94 11. Filing tax return 2012 0 10. Filing tax return 2012 5 10. Filing tax return 2012 0 9. Filing tax return 2012 5 9. Filing tax return 2012 1 8. Filing tax return 2012 7 8. Filing tax return 2012 3 8. Filing tax return 2012 0 7. Filing tax return 2012 6 7. Filing tax return 2012 3 95 10. Filing tax return 2012 9 10. Filing tax return 2012 4 9. Filing tax return 2012 9 9. Filing tax return 2012 4 9. Filing tax return 2012 0 8. Filing tax return 2012 6 8. Filing tax return 2012 2 7. Filing tax return 2012 8 7. Filing tax return 2012 5 7. Filing tax return 2012 2 96 10. Filing tax return 2012 8 10. Filing tax return 2012 3 9. Filing tax return 2012 8 9. Filing tax return 2012 3 8. Filing tax return 2012 9 8. Filing tax return 2012 5 8. Filing tax return 2012 1 7. Filing tax return 2012 7 7. Filing tax return 2012 4 7. Filing tax return 2012 1 97 10. Filing tax return 2012 7 10. Filing tax return 2012 2 9. Filing tax return 2012 7 9. Filing tax return 2012 2 8. Filing tax return 2012 8 8. Filing tax return 2012 4 8. Filing tax return 2012 0 7. Filing tax return 2012 6 7. Filing tax return 2012 3 6. Filing tax return 2012 9 98 10. Filing tax return 2012 7 10. Filing tax return 2012 1 9. Filing tax return 2012 6 9. Filing tax return 2012 2 8. Filing tax return 2012 7 8. Filing tax return 2012 3 7. Filing tax return 2012 9 7. Filing tax return 2012 5 7. Filing tax return 2012 1 6. Filing tax return 2012 8 99 10. Filing tax return 2012 6 10. Filing tax return 2012 1 9. Filing tax return 2012 6 9. Filing tax return 2012 1 8. Filing tax return 2012 6 8. Filing tax return 2012 2 7. Filing tax return 2012 8 7. Filing tax return 2012 4 7. Filing tax return 2012 0 6. Filing tax return 2012 7 100 10. Filing tax return 2012 6 10. Filing tax return 2012 0 9. Filing tax return 2012 5 9. Filing tax return 2012 0 8. Filing tax return 2012 5 8. Filing tax return 2012 1 7. Filing tax return 2012 7 7. Filing tax return 2012 3 6. Filing tax return 2012 9 6. Filing tax return 2012 6 101 10. Filing tax return 2012 5 10. Filing tax return 2012 0 9. Filing tax return 2012 4 9. Filing tax return 2012 0 8. Filing tax return 2012 5 8. Filing tax return 2012 0 7. Filing tax return 2012 6 7. Filing tax return 2012 2 6. Filing tax return 2012 9 6. Filing tax return 2012 5 102 10. Filing tax return 2012 5 9. Filing tax return 2012 9 9. Filing tax return 2012 4 8. Filing tax return 2012 9 8. Filing tax return 2012 4 8. Filing tax return 2012 0 7. Filing tax return 2012 5 7. Filing tax return 2012 1 6. Filing tax return 2012 8 6. Filing tax return 2012 4 103 10. Filing tax return 2012 4 9. Filing tax return 2012 9 9. Filing tax return 2012 4 8. Filing tax return 2012 8 8. Filing tax return 2012 4 7. Filing tax return 2012 9 7. Filing tax return 2012 5 7. Filing tax return 2012 1 6. Filing tax return 2012 7 6. Filing tax return 2012 3 104 10. Filing tax return 2012 4 9. Filing tax return 2012 8 9. Filing tax return 2012 3 8. Filing tax return 2012 8 8. Filing tax return 2012 3 7. Filing tax return 2012 9 7. Filing tax return 2012 4 7. Filing tax return 2012 0 6. Filing tax return 2012 6 6. Filing tax return 2012 3 105 10. Filing tax return 2012 4 9. Filing tax return 2012 8 9. Filing tax return 2012 3 8. Filing tax return 2012 8 8. Filing tax return 2012 3 7. Filing tax return 2012 8 7. Filing tax return 2012 4 7. Filing tax return 2012 0 6. Filing tax return 2012 6 6. Filing tax return 2012 2 106 10. Filing tax return 2012 3 9. Filing tax return 2012 8 9. Filing tax return 2012 2 8. Filing tax return 2012 7 8. Filing tax return 2012 2 7. Filing tax return 2012 8 7. Filing tax return 2012 3 6. Filing tax return 2012 9 6. Filing tax return 2012 5 6. Filing tax return 2012 2 107 10. Filing tax return 2012 3 9. Filing tax return 2012 8 9. Filing tax return 2012 2 8. Filing tax return 2012 7 8. Filing tax return 2012 2 7. Filing tax return 2012 7 7. Filing tax return 2012 3 6. Filing tax return 2012 9 6. Filing tax return 2012 5 6. Filing tax return 2012 1 108 10. Filing tax return 2012 3 9. Filing tax return 2012 7 9. Filing tax return 2012 2 8. Filing tax return 2012 7 8. Filing tax return 2012 2 7. Filing tax return 2012 7 7. Filing tax return 2012 3 6. Filing tax return 2012 8 6. Filing tax return 2012 4 6. Filing tax return 2012 1 109 10. Filing tax return 2012 3 9. Filing tax return 2012 7 9. Filing tax return 2012 2 8. Filing tax return 2012 7 8. Filing tax return 2012 2 7. Filing tax return 2012 7 7. Filing tax return 2012 2 6. Filing tax return 2012 8 6. Filing tax return 2012 4 6. Filing tax return 2012 0 110 10. Filing tax return 2012 3 9. Filing tax return 2012 7 9. Filing tax return 2012 2 8. Filing tax return 2012 6 8. Filing tax return 2012 1 7. Filing tax return 2012 7 7. Filing tax return 2012 2 6. Filing tax return 2012 8 6. Filing tax return 2012 4 6. Filing tax return 2012 0 111 10. Filing tax return 2012 3 9. Filing tax return 2012 7 9. Filing tax return 2012 1 8. Filing tax return 2012 6 8. Filing tax return 2012 1 7. Filing tax return 2012 6 7. Filing tax return 2012 2 6. Filing tax return 2012 8 6. Filing tax return 2012 3 6. Filing tax return 2012 0 112 10. Filing tax return 2012 2 9. Filing tax return 2012 7 9. Filing tax return 2012 1 8. Filing tax return 2012 6 8. Filing tax return 2012 1 7. Filing tax return 2012 6 7. Filing tax return 2012 2 6. Filing tax return 2012 7 6. Filing tax return 2012 3 5. Filing tax return 2012 9 113 10. Filing tax return 2012 2 9. Filing tax return 2012 7 9. Filing tax return 2012 1 8. Filing tax return 2012 6 8. Filing tax return 2012 1 7. Filing tax return 2012 6 7. Filing tax return 2012 2 6. Filing tax return 2012 7 6. Filing tax return 2012 3 5. Filing tax return 2012 9 114 10. Filing tax return 2012 2 9. Filing tax return 2012 7 9. Filing tax return 2012 1 8. Filing tax return 2012 6 8. Filing tax return 2012 1 7. Filing tax return 2012 6 7. Filing tax return 2012 1 6. Filing tax return 2012 7 6. Filing tax return 2012 3 5. Filing tax return 2012 9 115+ 10. Filing tax return 2012 2 9. Filing tax return 2012 7 9. Filing tax return 2012 1 8. Filing tax return 2012 6 8. Filing tax return 2012 1 7. Filing tax return 2012 6 7. Filing tax return 2012 1 6. Filing tax return 2012 7 6. Filing tax return 2012 3 5. Filing tax return 2012 9 Appendix C. Filing tax return 2012 (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. Filing tax return 2012 8 7. Filing tax return 2012 6 7. Filing tax return 2012 4 7. Filing tax return 2012 2 7. Filing tax return 2012 1 6. Filing tax return 2012 9 6. Filing tax return 2012 8 6. Filing tax return 2012 6 6. Filing tax return 2012 5 6. Filing tax return 2012 4 91 7. Filing tax return 2012 6 7. Filing tax return 2012 4 7. Filing tax return 2012 2 7. Filing tax return 2012 0 6. Filing tax return 2012 8 6. Filing tax return 2012 7 6. Filing tax return 2012 5 6. Filing tax return 2012 4 6. Filing tax return 2012 3 6. Filing tax return 2012 1 92 7. Filing tax return 2012 4 7. Filing tax return 2012 2 7. Filing tax return 2012 0 6. Filing tax return 2012 8 6. Filing tax return 2012 6 6. Filing tax return 2012 4 6. Filing tax return 2012 3 6. Filing tax return 2012 1 6. Filing tax return 2012 0 5. Filing tax return 2012 9 93 7. Filing tax return 2012 2 7. Filing tax return 2012 0 6. Filing tax return 2012 8 6. Filing tax return 2012 6 6. Filing tax return 2012 4 6. Filing tax return 2012 2 6. Filing tax return 2012 1 5. Filing tax return 2012 9 5. Filing tax return 2012 8 5. Filing tax return 2012 6 94 7. Filing tax return 2012 1 6. Filing tax return 2012 8 6. Filing tax return 2012 6 6. Filing tax return 2012 4 6. Filing tax return 2012 2 6. Filing tax return 2012 0 5. Filing tax return 2012 9 5. Filing tax return 2012 7 5. Filing tax return 2012 6 5. Filing tax return 2012 4 95 6. Filing tax return 2012 9 6. Filing tax return 2012 7 6. Filing tax return 2012 4 6. Filing tax return 2012 2 6. Filing tax return 2012 0 5. Filing tax return 2012 8 5. Filing tax return 2012 7 5. Filing tax return 2012 5 5. Filing tax return 2012 4 5. Filing tax return 2012 2 96 6. Filing tax return 2012 8 6. Filing tax return 2012 5 6. Filing tax return 2012 3 6. Filing tax return 2012 1 5. Filing tax return 2012 9 5. Filing tax return 2012 7 5. Filing tax return 2012 5 5. Filing tax return 2012 3 5. Filing tax return 2012 2 5. Filing tax return 2012 0 97 6. Filing tax return 2012 6 6. Filing tax return 2012 4 6. Filing tax return 2012 1 5. Filing tax return 2012 9 5. Filing tax return 2012 7 5. Filing tax return 2012 5 5. Filing tax return 2012 3 5. Filing tax return 2012 2 5. Filing tax return 2012 0 4. Filing tax return 2012 9 98 6. Filing tax return 2012 5 6. Filing tax return 2012 3 6. Filing tax return 2012 0 5. Filing tax return 2012 8 5. Filing tax return 2012 6 5. Filing tax return 2012 4 5. Filing tax return 2012 2 5. Filing tax return 2012 0 4. Filing tax return 2012 8 4. Filing tax return 2012 7 99 6. Filing tax return 2012 4 6. Filing tax return 2012 1 5. Filing tax return 2012 9 5. Filing tax return 2012 6 5. Filing tax return 2012 4 5. Filing tax return 2012 2 5. Filing tax return 2012 0 4. Filing tax return 2012 9 4. Filing tax return 2012 7 4. Filing tax return 2012 5 100 6. Filing tax return 2012 3 6. Filing tax return 2012 0 5. Filing tax return 2012 8 5. Filing tax return 2012 5 5. Filing tax return 2012 3 5. Filing tax return 2012 1 4. Filing tax return 2012 9 4. Filing tax return 2012 7 4. Filing tax return 2012 5 4. Filing tax return 2012 4 101 6. Filing tax return 2012 2 5. Filing tax return 2012 9 5. Filing tax return 2012 6 5. Filing tax return 2012 4 5. Filing tax return 2012 2 5. Filing tax return 2012 0 4. Filing tax return 2012 8 4. Filing tax return 2012 6 4. Filing tax return 2012 4 4. Filing tax return 2012 2 102 6. Filing tax return 2012 1 5. Filing tax return 2012 8 5. Filing tax return 2012 5 5. Filing tax return 2012 3 5. Filing tax return 2012 1 4. Filing tax return 2012 8 4. Filing tax return 2012 6 4. Filing tax return 2012 4 4. Filing tax return 2012 3 4. Filing tax return 2012 1 103 6. Filing tax return 2012 0 5. Filing tax return 2012 7 5. Filing tax return 2012 4 5. Filing tax return 2012 2 5. Filing tax return 2012 0 4. Filing tax return 2012 7 4. Filing tax return 2012 5 4. Filing tax return 2012 3 4. Filing tax return 2012 1 4. Filing tax return 2012 0 104 5. Filing tax return 2012 9 5. Filing tax return 2012 6 5. Filing tax return 2012 4 5. Filing tax return 2012 1 4. Filing tax return 2012 9 4. Filing tax return 2012 6 4. Filing tax return 2012 4 4. Filing tax return 2012 2 4. Filing tax return 2012 0 3. Filing tax return 2012 8 105 5. Filing tax return 2012 9 5. Filing tax return 2012 6 5. Filing tax return 2012 3 5. Filing tax return 2012 0 4. Filing tax return 2012 8 4. Filing tax return 2012 5 4. Filing tax return 2012 3 4. Filing tax return 2012 1 3. Filing tax return 2012 9 3. Filing tax return 2012 7 106 5. Filing tax return 2012 8 5. Filing tax return 2012 5 5. Filing tax return 2012 2 4. Filing tax return 2012 9 4. Filing tax return 2012 7 4. Filing tax return 2012 5 4. Filing tax return 2012 2 4. Filing tax return 2012 0 3. Filing tax return 2012 8 3. Filing tax return 2012 6 107 5. Filing tax return 2012 8 5. Filing tax return 2012 4 5. Filing tax return 2012 1 4. Filing tax return 2012 9 4. Filing tax return 2012 6 4. Filing tax return 2012 4 4. Filing tax return 2012 2 3. Filing tax return 2012 9 3. Filing tax return 2012 7 3. Filing tax return 2012 5 108 5. Filing tax return 2012 7 5. Filing tax return 2012 4 5. Filing tax return 2012 1 4. Filing tax return 2012 8 4. Filing tax return 2012 6 4. Filing tax return 2012 3 4. Filing tax return 2012 1 3. Filing tax return 2012 9 3. Filing tax return 2012 7 3. Filing tax return 2012 5 109 5. Filing tax return 2012 7 5. Filing tax return 2012 3 5. Filing tax return 2012 0 4. Filing tax return 2012 8 4. Filing tax return 2012 5 4. Filing tax return 2012 3 4. Filing tax return 2012 0 3. Filing tax return 2012 8 3. Filing tax return 2012 6 3. Filing tax return 2012 4 110 5. Filing tax return 2012 6 5. Filing tax return 2012 3 5. Filing tax return 2012 0 4. Filing tax return 2012 7 4. Filing tax return 2012 5 4. Filing tax return 2012 2 4. Filing tax return 2012 0 3. Filing tax return 2012 8 3. Filing tax return 2012 5 3. Filing tax return 2012 3 111 5. Filing tax return 2012 6 5. Filing tax return 2012 3 5. Filing tax return 2012 0 4. Filing tax return 2012 7 4. Filing tax return 2012 4 4. Filing tax return 2012 2 3. Filing tax return 2012 9 3. Filing tax return 2012 7 3. Filing tax return 2012 5 3. Filing tax return 2012 3 112 5. Filing tax return 2012 6 5. Filing tax return 2012 3 4. Filing tax return 2012 9 4. Filing tax return 2012 7 4. Filing tax return 2012 4 4. Filing tax return 2012 1 3. Filing tax return 2012 9 3. Filing tax return 2012 7 3. Filing tax return 2012 5 3. Filing tax return 2012 2 113 5. Filing tax return 2012 6 5. Filing tax return 2012 2 4. Filing tax return 2012 9 4. Filing tax return 2012 6 4. Filing tax return 2012 4 4. Filing tax return 2012 1 3. Filing tax return 2012 9 3. Filing tax return 2012 6 3. Filing tax return 2012 4 3. Filing tax return 2012 2 114 5. Filing tax return 2012 6 5. Filing tax return 2012 2 4. Filing tax return 2012 9 4. Filing tax return 2012 6 4. Filing tax return 2012 3 4. Filing tax return 2012 1 3. Filing tax return 2012 9 3. Filing tax return 2012 6 3. Filing tax return 2012 4 3. Filing tax return 2012 2 115+ 5. Filing tax return 2012 5 5. Filing tax return 2012 2 4. Filing tax return 2012 9 4. Filing tax return 2012 6 4. Filing tax return 2012 3 4. Filing tax return 2012 1 3. Filing tax return 2012 8 3. Filing tax return 2012 6 3. Filing tax return 2012 4 3. Filing tax return 2012 1 Appendix C. Filing tax return 2012 (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. Filing tax return 2012 2 4. Filing tax return 2012 1 3. Filing tax return 2012 9 3. Filing tax return 2012 8 3. Filing tax return 2012 7 3. Filing tax return 2012 5 3. Filing tax return 2012 4 3. Filing tax return 2012 3 3. Filing tax return 2012 3 3. Filing tax return 2012 2 101 4. Filing tax return 2012 1 3. Filing tax return 2012 9 3. Filing tax return 2012 7 3. Filing tax return 2012 6 3. Filing tax return 2012 5 3. Filing tax return 2012 4 3. Filing tax return 2012 2 3. Filing tax return 2012 1 3. Filing tax return 2012 1 3. Filing tax return 2012 0 102 3. Filing tax return 2012 9 3. Filing tax return 2012 7 3. Filing tax return 2012 6 3. Filing tax return 2012 4 3. Filing tax return 2012 3 3. Filing tax return 2012 2 3. Filing tax return 2012 1 3. Filing tax return 2012 0 2. Filing tax return 2012 9 2. Filing tax return 2012 8 103 3. Filing tax return 2012 8 3. Filing tax return 2012 6 3. Filing tax return 2012 4 3. Filing tax return 2012 3 3. Filing tax return 2012 2 3. Filing tax return 2012 0 2. Filing tax return 2012 9 2. Filing tax return 2012 8 2. Filing tax return 2012 7 2. Filing tax return 2012 6 104 3. Filing tax return 2012 7 3. Filing tax return 2012 5 3. Filing tax return 2012 3 3. Filing tax return 2012 2 3. Filing tax return 2012 0 2. Filing tax return 2012 9 2. Filing tax return 2012 7 2. Filing tax return 2012 6 2. Filing tax return 2012 5 2. Filing tax return 2012 4 105 3. Filing tax return 2012 5 3. Filing tax return 2012 4 3. Filing tax return 2012 2 3. Filing tax return 2012 0 2. Filing tax return 2012 9 2. Filing tax return 2012 7 2. Filing tax return 2012 6 2. Filing tax return 2012 5 2. Filing tax return 2012 4 2. Filing tax return 2012 3 106 3. Filing tax return 2012 4 3. Filing tax return 2012 2 3. Filing tax return 2012 1 2. Filing tax return 2012 9 2. Filing tax return 2012 7 2. Filing tax return 2012 6 2. Filing tax return 2012 4 2. Filing tax return 2012 3 2. Filing tax return 2012 2 2. Filing tax return 2012 1 107 3. Filing tax return 2012 3 3. Filing tax return 2012 1 3. Filing tax return 2012 0 2. Filing tax return 2012 8 2. Filing tax return 2012 6 2. Filing tax return 2012 5 2. Filing tax return 2012 3 2. Filing tax return 2012 2 2. Filing tax return 2012 1 2. Filing tax return 2012 0 108 3. Filing tax return 2012 3 3. Filing tax return 2012 1 2. Filing tax return 2012 9 2. Filing tax return 2012 7 2. Filing tax return 2012 5 2. Filing tax return 2012 4 2. Filing tax return 2012 2 2. Filing tax return 2012 1 1. Filing tax return 2012 9 1. Filing tax return 2012 8 109 3. Filing tax return 2012 2 3. Filing tax return 2012 0 2. Filing tax return 2012 8 2. Filing tax return 2012 6 2. Filing tax return 2012 4 2. Filing tax return 2012 3 2. Filing tax return 2012 1 2. Filing tax return 2012 0 1. Filing tax return 2012 8 1. Filing tax return 2012 7 110 3. Filing tax return 2012 1 2. Filing tax return 2012 9 2. Filing tax return 2012 7 2. Filing tax return 2012 5 2. Filing tax return 2012 3 2. Filing tax return 2012 2 2. Filing tax return 2012 0 1. Filing tax return 2012 9 1. Filing tax return 2012 7 1. Filing tax return 2012 6 111 3. Filing tax return 2012 1 2. Filing tax return 2012 9 2. Filing tax return 2012 7 2. Filing tax return 2012 5 2. Filing tax return 2012 3 2. Filing tax return 2012 1 1. Filing tax return 2012 9 1. Filing tax return 2012 8 1. Filing tax return 2012 6 1. Filing tax return 2012 5 112 3. Filing tax return 2012 0 2. Filing tax return 2012 8 2. Filing tax return 2012 6 2. Filing tax return 2012 4 2. Filing tax return 2012 2 2. Filing tax return 2012 0 1. Filing tax return 2012 9 1. Filing tax return 2012 7 1. Filing tax return 2012 5 1. Filing tax return 2012 4 113 3. Filing tax return 2012 0 2. Filing tax return 2012 8 2. Filing tax return 2012 6 2. Filing tax return 2012 4 2. Filing tax return 2012 2 2. Filing tax return 2012 0 1. Filing tax return 2012 8 1. Filing tax return 2012 6 1. Filing tax return 2012 5 1. Filing tax return 2012 3 114 3. Filing tax return 2012 0 2. Filing tax return 2012 7 2. Filing tax return 2012 5 2. Filing tax return 2012 3 2. Filing tax return 2012 1 1. Filing tax return 2012 9 1. Filing tax return 2012 8 1. Filing tax return 2012 6 1. Filing tax return 2012 4 1. Filing tax return 2012 3 115+ 2. Filing tax return 2012 9 2. Filing tax return 2012 7 2. Filing tax return 2012 5 2. Filing tax return 2012 3 2. Filing tax return 2012 1 1. Filing tax return 2012 9 1. Filing tax return 2012 7 1. Filing tax return 2012 5 1. Filing tax return 2012 4 1. Filing tax return 2012 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. Filing tax return 2012 5 1. Filing tax return 2012 4 1. Filing tax return 2012 3 1. Filing tax return 2012 2 1. Filing tax return 2012 1 1. Filing tax return 2012 1         111 1. Filing tax return 2012 4 1. Filing tax return 2012 2 1. Filing tax return 2012 1 1. Filing tax return 2012 1 1. Filing tax return 2012 0 1. Filing tax return 2012 0         112 1. Filing tax return 2012 3 1. Filing tax return 2012 1 1. Filing tax return 2012 0 1. Filing tax return 2012 0 1. Filing tax return 2012 0 1. Filing tax return 2012 0         113 1. Filing tax return 2012 2 1. Filing tax return 2012 1 1. Filing tax return 2012 0 1. Filing tax return 2012 0 1. Filing tax return 2012 0 1. Filing tax return 2012 0         114 1. Filing tax return 2012 1 1. Filing tax return 2012 0 1. Filing tax return 2012 0 1. Filing tax return 2012 0 1. Filing tax return 2012 0 1. Filing tax return 2012 0         115+ 1. Filing tax return 2012 1 1. Filing tax return 2012 0 1. Filing tax return 2012 0 1. Filing tax return 2012 0 1. Filing tax return 2012 0 1. Filing tax return 2012 0         Appendix C. Filing tax return 2012 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. Filing tax return 2012 4 93 9. Filing tax return 2012 6 71 26. Filing tax return 2012 5 94 9. Filing tax return 2012 1 72 25. Filing tax return 2012 6 95 8. Filing tax return 2012 6 73 24. Filing tax return 2012 7 96 8. Filing tax return 2012 1 74 23. Filing tax return 2012 8 97 7. Filing tax return 2012 6 75 22. Filing tax return 2012 9 98 7. Filing tax return 2012 1 76 22. Filing tax return 2012 0 99 6. Filing tax return 2012 7 77 21. Filing tax return 2012 2 100 6. Filing tax return 2012 3 78 20. Filing tax return 2012 3 101 5. Filing tax return 2012 9 79 19. Filing tax return 2012 5 102 5. Filing tax return 2012 5 80 18. Filing tax return 2012 7 103 5. Filing tax return 2012 2 81 17. Filing tax return 2012 9 104 4. Filing tax return 2012 9 82 17. Filing tax return 2012 1 105 4. Filing tax return 2012 5 83 16. Filing tax return 2012 3 106 4. Filing tax return 2012 2 84 15. Filing tax return 2012 5 107 3. Filing tax return 2012 9 85 14. Filing tax return 2012 8 108 3. Filing tax return 2012 7 86 14. Filing tax return 2012 1 109 3. Filing tax return 2012 4 87 13. Filing tax return 2012 4 110 3. Filing tax return 2012 1 88 12. Filing tax return 2012 7 111 2. Filing tax return 2012 9 89 12. Filing tax return 2012 0 112 2. Filing tax return 2012 6 90 11. Filing tax return 2012 4 113 2. Filing tax return 2012 4 91 10. Filing tax return 2012 8 114 2. Filing tax return 2012 1 92 10. Filing tax return 2012 2 115 and over 1. Filing tax return 2012 9 Prev  Up  Next   Home   More Online Publications
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The Filing Tax Return 2012

Filing tax return 2012 Publication 596 - Introductory Material Table of Contents Future Developments What is the EIC? Can I Claim the EIC? Do I Need This Publication? Do I Have To Have A Child To Qualify For The EIC? How Do I Figure the Amount of EIC? How Can I Quickly Locate Specific information? Is There Help Online? What's New for 2013 Reminders Future Developments For the latest information about developments related to Publication 596, such as legislation enacted after it was published, go to www. Filing tax return 2012 irs. Filing tax return 2012 gov/pub596. Filing tax return 2012 What is the EIC? The earned income credit (EIC) is a tax credit for certain people who work and have earned income under $51,567. Filing tax return 2012 A tax credit usually means more money in your pocket. Filing tax return 2012 It reduces the amount of tax you owe. Filing tax return 2012 The EIC may also give you a refund. Filing tax return 2012 Can I Claim the EIC? To claim the EIC, you must meet certain rules. Filing tax return 2012 These rules are summarized in Table 1. Filing tax return 2012 Table 1. Filing tax return 2012 Earned Income Credit in a Nutshell First, you must meet all the rules in this column. Filing tax return 2012 Second, you must meet all the rules in one of these columns, whichever applies. Filing tax return 2012 Third, you must meet the rule in this column. Filing tax return 2012 Chapter 1. Filing tax return 2012  Rules for Everyone Chapter 2. Filing tax return 2012  Rules If You Have a Qualifying Child Chapter 3. Filing tax return 2012  Rules If You Do Not Have a Qualifying Child Chapter 4. Filing tax return 2012  Figuring and Claiming the EIC 1. Filing tax return 2012 Your adjusted gross income (AGI) must be less than:  • $46,227 ($51,567 for married filing jointly) if you have three or more qualifying children,  • $43,038 ($48,378 for married filing jointly) if you have two qualifying children,  • $37,870 ($43,210 for married filing jointly) if you have one qualifying child, or   • $14,340 ($19,680 for married filing jointly) if you do not have a qualifying child. Filing tax return 2012 2. Filing tax return 2012 You must have a valid social security number. Filing tax return 2012   3. Filing tax return 2012 Your filing status cannot be Married filing separately. Filing tax return 2012   4. Filing tax return 2012 You must be a U. Filing tax return 2012 S. Filing tax return 2012 citizen or resident alien all year. Filing tax return 2012   5. Filing tax return 2012 You cannot file Form 2555 or Form 2555-EZ (relating to foreign earned income). Filing tax return 2012   6. Filing tax return 2012 Your investment income must be $3,300 or less. Filing tax return 2012    7. Filing tax return 2012 You must have earned income. Filing tax return 2012 8. Filing tax return 2012 Your child must meet the relationship, age, residency, and joint return tests. Filing tax return 2012   9. Filing tax return 2012 Your qualifying child cannot be used by more than one person to claim the EIC. Filing tax return 2012   10. Filing tax return 2012 You cannot be a qualifying child of another person. Filing tax return 2012 11. Filing tax return 2012 You must be at least age 25 but under age 65. Filing tax return 2012    12. Filing tax return 2012 You cannot be the dependent of another person. Filing tax return 2012   13. Filing tax return 2012 You cannot be a qualifying child of another person. Filing tax return 2012   14. Filing tax return 2012 You must have lived in the United States more than half of the year. Filing tax return 2012 15. Filing tax return 2012 Your earned income must be less than:  • $46,227 ($51,567 for married filing jointly) if you have three or more qualifying children,  • $43,038 ($48,378 for married filing jointly) if you have two qualifying children,  • $37,870 ($43,210 for married filing jointly) if you have one qualifying child, or  • $14,340 ($19,680 for married filing jointly) if you do not have a qualifying child. Filing tax return 2012 Do I Need This Publication? Certain people who file Form 1040 must use Worksheet 1 in this publication, instead of Step 2 in their Form 1040 instructions, when they are checking whether they can take the EIC. Filing tax return 2012 You are one of those people if any of the following statements are true for 2013. Filing tax return 2012 You are filing Schedule E (Form 1040). Filing tax return 2012 You are reporting income from the rental of personal property not used in a trade or business. Filing tax return 2012 You are reporting income on Form 1040, line 21, from Form 8814 (relating to election to report child's interest and dividends). Filing tax return 2012 You are reporting an amount on Form 1040, line 13, that includes an amount from Form 4797. Filing tax return 2012 If none of the statements above apply to you, your tax form instructions have all the information you need to find out if you can claim the EIC and to figure the amount of your EIC. Filing tax return 2012 You do not need this publication. Filing tax return 2012 But you can read it to find out whether you can take the EIC and to learn more about the EIC. Filing tax return 2012 Do I Have To Have A Child To Qualify For The EIC? No, you can qualify for the EIC without a qualifying child if you are at least age 25 but under age 65 and your earned income is less than $14,340 ($19,680 if married filing jointly). Filing tax return 2012 See chapter 3. Filing tax return 2012 How Do I Figure the Amount of EIC? If you can claim the EIC, you can either have the IRS figure the amount of your credit, or you can figure it yourself. Filing tax return 2012 To figure it yourself, you can complete a worksheet in the instructions for the form you file. Filing tax return 2012 To find out how to have the IRS figure it for you, see chapter 4. Filing tax return 2012 How Can I Quickly Locate Specific information? You can use the index to look up specific information. Filing tax return 2012 In most cases, index entries will point you to headings, tables, or a worksheet. Filing tax return 2012 Is There Help Online? Yes. Filing tax return 2012 You can use the EITC Assistant at www. Filing tax return 2012 irs. Filing tax return 2012 gov/eitc to find out if you may be eligible for the credit. Filing tax return 2012 The EITC Assistant is available in English and Spanish. Filing tax return 2012 What's New for 2013 Earned income amount is more. Filing tax return 2012 The maximum amount of income you can earn and still get the credit has increased. Filing tax return 2012 You may be able to take the credit if: You have three or more qualifying children and you earned less than $46,227 ($51,567 if married filing jointly), You have two qualifying children and you earned less than $43,038 ($48,378 if married filing jointly), You have one qualifying child and you earned less than $37,870 ($43,210 if married filing jointly), or You do not have a qualifying child and you earned less than $14,340 ($19,680 if married filing jointly). Filing tax return 2012 Your adjusted gross income also must be less than the amount in the above list that applies to you. Filing tax return 2012 For details, see Rules 1 and 15. Filing tax return 2012 Investment income amount is more. Filing tax return 2012 The maximum amount of investment income you can have and still get the credit has increased to $3,300. Filing tax return 2012 See Rule 6—Your Investment Income Must Be $3,300 or Less . Filing tax return 2012 Reminders Increased EIC on certain joint returns. Filing tax return 2012 . Filing tax return 2012  A married person filing a joint return may get more EIC than someone with the same income but a different filing status. Filing tax return 2012 As a result, the EIC table has different columns for married persons filing jointly than for everyone else. Filing tax return 2012 When you look up your EIC in the EIC Table, be sure to use the correct column for your filing status and the number of children you have. Filing tax return 2012 Earned income credit has no effect on certain welfare benefits. Filing tax return 2012  Any refund you receive because of the EIC cannot be counted as income when determining whether you or anyone else is eligible for benefits or assistance, or how much you or anyone else can receive, under any federal program or under any state or local program financed in whole or in part with federal funds. Filing tax return 2012 These programs include the following. Filing tax return 2012 Temporary Assistance for Needy Families (TANF). Filing tax return 2012 Medicaid. Filing tax return 2012 Supplemental security income (SSI). Filing tax return 2012 Supplemental Nutrition Assistance Program (food stamps). Filing tax return 2012 Low-income housing. Filing tax return 2012 In addition, when determining eligibility, the refund cannot be counted as a resource for at least 12 months after you receive it. Filing tax return 2012 Check with your local benefit coordinator to find out if your refund will affect your benefits. Filing tax return 2012 Do not overlook your state credit. Filing tax return 2012  If you can claim the EIC on your federal income tax return, you may be able to take a similar credit on your state or local income tax return. Filing tax return 2012 For a list of states that offer a state EIC, go to www. Filing tax return 2012 irs. Filing tax return 2012 gov/eitc. Filing tax return 2012 EIC questioned by IRS. Filing tax return 2012  The IRS may ask you to provide documents to prove you are entitled to claim the EIC. Filing tax return 2012 We will tell you what documents to send us. Filing tax return 2012 These may include: birth certificates, school records, etc. Filing tax return 2012 The process of establishing your eligibility will delay your refund. Filing tax return 2012 Spanish version of Publication 596. Filing tax return 2012  You can order Publicación 596SP, Crédito por Ingreso del Trabajo, from the IRS. Filing tax return 2012 It is a Spanish translation of Publication 596. Filing tax return 2012 See How To Get Tax Help to find out how to order this and other IRS forms and publications. Filing tax return 2012 Photographs of missing children. Filing tax return 2012  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. Filing tax return 2012 Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. Filing tax return 2012 You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. Filing tax return 2012 Comments and suggestions. Filing tax return 2012  We welcome your comments about this publication and your suggestions for future editions. Filing tax return 2012 You can write to us at the following address:  Internal Revenue Service Individual Forms and Publications Branch 1111 Constitution Ave. Filing tax return 2012 NW, IR-6526 Washington, DC 20224 We respond to many letters by telephone. Filing tax return 2012 Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Filing tax return 2012 You can send your comments from www. Filing tax return 2012 irs. Filing tax return 2012 gov/formspubs/. Filing tax return 2012 Click on “More Information” and then on “Comment on Tax Forms and Publications. Filing tax return 2012 ” Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. Filing tax return 2012 Ordering forms and publications. Filing tax return 2012  Visit www. Filing tax return 2012 irs. Filing tax return 2012 gov/formspubs/ to download forms and publications, call 1-800-TAX-FORM (1-800-829-3676), or write to the address below and receive a response within 10 days after your request is received. Filing tax return 2012  Internal Revenue Service 1201 N. Filing tax return 2012 Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. Filing tax return 2012  If you have a tax question, check the information available on IRS. Filing tax return 2012 gov or call 1-800-829-1040. Filing tax return 2012 We cannot answer tax questions sent to either of the above addresses. Filing tax return 2012 Prev  Up  Next   Home   More Online Publications