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Free online state and federal tax filing Publication 531 - Main Content Table of Contents Keeping a Daily Tip RecordElectronic tip record. Free online state and federal tax filing Reporting Tips to Your EmployerElectronic tip statement. Free online state and federal tax filing Final report. Free online state and federal tax filing Tip Rate Determination and Education Program Reporting Tips on Your Tax Return Allocated Tips How To Get Tax Help Keeping a Daily Tip Record Why keep a daily tip record. Free online state and federal tax filing   You must keep a daily tip record so you can: Report your tips accurately to your employer, Report your tips accurately on your tax return, and Prove your tip income if your return is ever questioned. Free online state and federal tax filing How to keep a daily tip record. Free online state and federal tax filing   There are two ways to keep a daily tip record. Free online state and federal tax filing You can either: Write information about your tips in a tip diary, or Keep copies of documents that show your tips, such as restaurant bills and credit or debit card charge slips. Free online state and federal tax filing You should keep your daily tip record with your tax or other personal records. Free online state and federal tax filing You must keep your records for as long as they are important for administration of the federal tax law. Free online state and federal tax filing For information on how long to keep records, see How Long to Keep Records in chapter 1 of Publication 17, Your Federal Income Tax. Free online state and federal tax filing    If you keep a tip diary, you can use Form 4070A, Employee's Daily Record of Tips. Free online state and federal tax filing To get Form 4070A, ask the Internal Revenue Service (IRS) or your employer for Publication 1244, Employee's Daily Record of Tips and Report to Employer. Free online state and federal tax filing Publication 1244 is also available at www. Free online state and federal tax filing irs. Free online state and federal tax filing gov/pub1244. Free online state and federal tax filing Publication 1244 includes a 1-year supply of Form 4070A. Free online state and federal tax filing Each day, write in the information asked for on the form. Free online state and federal tax filing A filled-in Form 4070A is shown on the following page. Free online state and federal tax filing   In addition to the information asked for on Form 4070A, you also need to keep a record of the date and value of any noncash tips you get, such as tickets, passes, or other items of value. Free online state and federal tax filing Although you do not report these tips to your employer, you must report them on your tax return. Free online state and federal tax filing   If you do not use Form 4070A, start your records by writing your name, your employer's name, and the name of the business (if it is different from your employer's name). Free online state and federal tax filing Then, each workday, write the date and the following information. Free online state and federal tax filing Cash tips you get directly from customers or from other employees. Free online state and federal tax filing Tips from credit and debit card charge customers that your employer pays you. Free online state and federal tax filing The value of any noncash tips you get, such as tickets, passes, or other items of value. Free online state and federal tax filing The amount of tips you paid out to other employees through tip pools or tip splitting, or other arrangements, and the names of the employees to whom you paid the tips. Free online state and federal tax filing Please click here for the text description of the image. Free online state and federal tax filing Sample Filled-in Form 4070A from Publication 1244 Electronic tip record. Free online state and federal tax filing   You can use an electronic system provided by your employer to record your daily tips. Free online state and federal tax filing If you do, you must receive and keep a paper copy of this record. Free online state and federal tax filing Service charges. Free online state and federal tax filing    Do not write in your tip diary the amount of any service charge that your employer adds to a customer's bill and then pays to you and treats as wages. Free online state and federal tax filing This is part of your wages, not a tip. Free online state and federal tax filing The following factors determine if you have a tip or service charge: The payment is made free from compulsion; The customer has the right to determine the amount of payment; The payment is not subject to negotiation or dictated by employer policy; and The customer generally has the right to determine who receives the payment. Free online state and federal tax filing See examples below. Free online state and federal tax filing Example 1. Free online state and federal tax filing Good Food Restaurant adds an 18% charge to the bill for parties of 6 or more customers. Free online state and federal tax filing Jane's bill for food and beverages for her party of 8 includes an amount on the tip line equal to 18% of the charges for food and beverages, and the total includes this amount. Free online state and federal tax filing Because Jane did not have an unrestricted right to determine the amount on the “tip line,” the 18% charge is considered a service charge. Free online state and federal tax filing Do not include the 18% charge in your tip diary. Free online state and federal tax filing Service charges that are paid to you are considered wages, not tips. Free online state and federal tax filing Example 2. Free online state and federal tax filing Good Food Restaurant includes sample calculations of tip amounts at the bottom of its bills for food and beverages provided to customers. Free online state and federal tax filing David's bill includes a blank “tip line,” with sample tip calculations of 15%, 18%, and 20% of the charges for food and beverages at the bottom of the bill beneath the signature line. Free online state and federal tax filing Because David is free to enter any amount on the “tip line” or leave it blank, any amount he includes is considered a tip. Free online state and federal tax filing Be sure to include this amount in your tip diary. Free online state and federal tax filing Sample Filled-in Form 4070 from Publication 1244 Please click here for the text description of the image. Free online state and federal tax filing Filled-in Form 4070 Reporting Tips to Your Employer Why report tips to your employer. Free online state and federal tax filing   You must report tips to your employer so that: Your employer can withhold federal income tax and social security, Medicare, Additional Medicare, or railroad retirement taxes, Your employer can report the correct amount of your earnings to the Social Security Administration or Railroad Retirement Board (which affects your benefits when you retire or if you become disabled, or your family's benefits if you die), and You can avoid the penalty for not reporting tips to your employer (explained later). Free online state and federal tax filing What tips to report. Free online state and federal tax filing   Report to your employer only cash, check, and debit and credit card tips you receive. Free online state and federal tax filing   If your total tips for any 1 month from any one job are less than $20, do not report the tips for that month to that employer. Free online state and federal tax filing   If you participate in a tip-splitting or tip-pooling arrangement, report only the tips you receive and retain. Free online state and federal tax filing Do not report to your employer any portion of the tips you receive that you pass on to other employees. Free online state and federal tax filing However, you must report tips you receive from other employees. Free online state and federal tax filing   Do not report the value of any noncash tips, such as tickets or passes, to your employer. Free online state and federal tax filing You do not pay social security, Medicare, Additional Medicare, or railroad retirement taxes on these tips. Free online state and federal tax filing How to report. Free online state and federal tax filing   If your employer does not give you any other way to report your tips, you can use Form 4070, Employee's Report of Tips to Employer. Free online state and federal tax filing Fill in the information asked for on the form, sign and date the form, and give it to your employer. Free online state and federal tax filing A sample filled-in Form 4070 is shown above. Free online state and federal tax filing To get a 1-year supply of the form, ask the IRS or your employer for Publication 1244. Free online state and federal tax filing   If you do not use Form 4070, give your employer a statement with the following information. Free online state and federal tax filing Your name, address, and social security number. Free online state and federal tax filing Your employer's name, address, and business name (if it is different from your employer's name). Free online state and federal tax filing The month (or the dates of any shorter period) in which you received tips. Free online state and federal tax filing The total tips required to be reported for that period. Free online state and federal tax filing You must sign and date the statement. Free online state and federal tax filing Be sure to keep a copy with your tax or other personal records. Free online state and federal tax filing   Your employer may require you to report your tips more than once a month. Free online state and federal tax filing However, the statement cannot cover a period of more than 1 calendar month. Free online state and federal tax filing Electronic tip statement. Free online state and federal tax filing   Your employer can have you furnish your tip statements electronically. Free online state and federal tax filing When to report. Free online state and federal tax filing   Give your report for each month to your employer by the 10th of the next month. Free online state and federal tax filing If the 10th falls on a Saturday, Sunday, or legal holiday, give your employer the report by the next day that is not a Saturday, Sunday, or legal holiday. Free online state and federal tax filing Example. Free online state and federal tax filing You must report your tips received in September 2014 by October 10, 2014. Free online state and federal tax filing Final report. Free online state and federal tax filing   If your employment ends during the month, you can report your tips when your employment ends. Free online state and federal tax filing Penalty for not reporting tips. Free online state and federal tax filing   If you do not report tips to your employer as required, you may be subject to a penalty equal to 50% of the social security, Medicare, Additional Medicare, or railroad retirement taxes you owe on the unreported tips. Free online state and federal tax filing (For information about these taxes, see Reporting social security, Medicare, Additional Medicare, or railroad retirement taxes on tips not reported to your employer under Reporting Tips on Your Tax Return, later. Free online state and federal tax filing ) The penalty amount is in addition to the taxes you owe. Free online state and federal tax filing   You can avoid this penalty if you can show reasonable cause for not reporting the tips to your employer. Free online state and federal tax filing To do so, attach a statement to your return explaining why you did not report them. Free online state and federal tax filing Giving your employer money for taxes. Free online state and federal tax filing   Your regular pay may not be enough for your employer to withhold all the taxes you owe on your regular pay plus your reported tips. Free online state and federal tax filing If this happens, you can give your employer money until the close of the calendar year to pay the rest of the taxes. Free online state and federal tax filing   If you do not give your employer enough money, your employer will apply your regular pay and any money you give to the taxes, in the following order. Free online state and federal tax filing All taxes on your regular pay. Free online state and federal tax filing Social security, Medicare, Additional Medicare, or railroad retirement taxes on your reported tips. Free online state and federal tax filing Federal, state, and local income taxes on your reported tips. Free online state and federal tax filing    Any taxes that remain unpaid can be collected by your employer from your next paycheck. Free online state and federal tax filing If withholding taxes remain uncollected at the end of the year, you may be subject to a penalty for underpayment of estimated taxes. Free online state and federal tax filing See Publication 505, Tax Withholding and Estimated Tax, for more information. Free online state and federal tax filing    Uncollected taxes. Free online state and federal tax filing You must report on your tax return any social security and Medicare taxes, or railroad retirement taxes that remained uncollected at the end of 2013. Free online state and federal tax filing These uncollected taxes will be shown on your 2013 Form W-2. Free online state and federal tax filing See Reporting uncollected social security, Medicare, Additional Medicare, or railroad retirement taxes on tips reported to your employer under Reporting Tips on Your Tax Return, later. Free online state and federal tax filing Tip Rate Determination and Education Program Your employer may participate in the Tip Rate Determination and Education Program. Free online state and federal tax filing The program was developed to help employees and employers understand and meet their tip reporting responsibilities. Free online state and federal tax filing There are two agreements under the program: the Tip Rate Determination Agreement (TRDA) and the Tip Reporting Alternative Commitment (TRAC). Free online state and federal tax filing A variation of the TRAC program, the Employer Tip Reporting Alternative Commitment, (EmTRAC) was designed to allow employers in the food and beverage industry to design and receive approval for their own TRAC programs. Free online state and federal tax filing For information on the EmTRAC program, see Notice 2001-1, which is on page 261 of Internal Revenue Bulletin 2001-2 at www. Free online state and federal tax filing irs. Free online state and federal tax filing gov/pub/irs-irbs/irb01-02. Free online state and federal tax filing pdf. Free online state and federal tax filing If you are employed in the gaming industry, your employer may participate in the Gaming Industry Tip Compliance Agreement Program. Free online state and federal tax filing See Revenue Procedure 2007-32, 2007-22 I. Free online state and federal tax filing R. Free online state and federal tax filing B. Free online state and federal tax filing 1322, available at www. Free online state and federal tax filing irs. Free online state and federal tax filing gov/pub/irs-irbs/irb07_22. Free online state and federal tax filing pdf. Free online state and federal tax filing Your employer can provide you with a copy of any applicable agreement. Free online state and federal tax filing To find out more about these agreements, visit IRS. Free online state and federal tax filing gov and enter “restaurant tip reporting” in the search box. Free online state and federal tax filing You may also call 1-800-829-4933, visit www. Free online state and federal tax filing irs. Free online state and federal tax filing gov/localcontacts for the IRS Taxpayer Assistance Center in your area, or send an email to Tip. Free online state and federal tax filing Program@irs. Free online state and federal tax filing gov and request information on this program. Free online state and federal tax filing Reporting Tips on Your Tax Return How to report tips. Free online state and federal tax filing   Report your tips with your wages on Form 1040, line 7; Form 1040A, line 7; Form 1040EZ, line 1; Form 1040NR, line 8; or Form 1040NR-EZ, line 3. Free online state and federal tax filing What tips to report. Free online state and federal tax filing   Generally, you must report all tips you received in 2013 on your tax return, including both cash tips and noncash tips. Free online state and federal tax filing Any tips you reported to your employer as required in 2013 are included in the wages shown in box 1 of your Form W-2. Free online state and federal tax filing Add to the amount in box 1 only the tips you did not report to your employer. Free online state and federal tax filing   However, any tips you received in 2013 that you reported to your employer as required after 2013 but before January 11, 2014, are not included in the wages shown in box 1 of your 2013 Form W-2. Free online state and federal tax filing Do not include the amount of these tips on your 2013 tax return. Free online state and federal tax filing Instead, include them on your 2014 tax return. Free online state and federal tax filing Tips you received in 2012 that you reported to your employer as required after 2012 but before January 11, 2013, are included in the wages shown in box 1 of your 2013 Form W-2. Free online state and federal tax filing Although these tips were received in 2012, you must report them on your 2013 tax return. Free online state and federal tax filing   If you participate in a tip-splitting or tip-pooling arrangement, report only the tips you receive and retain. Free online state and federal tax filing Do not report on your income tax return any portion of the tips you receive that you pass on to other employees. Free online state and federal tax filing However, you must report tips you receive from other employees. Free online state and federal tax filing    If you received $20 or more in cash and charge tips in a month and did not report all of those tips to your employer, see Reporting social security, Medicare, Additional Medicare, or railroad retirement taxes on tips not reported to your employer, later. Free online state and federal tax filing    If you did not keep a daily tip record as required and an amount is shown in box 8 of your Form W-2, see Allocated Tips, later. Free online state and federal tax filing   If you kept a daily tip record and reported tips to your employer as required under the rules explained earlier, add the following tips to the amount in box 1 of your Form W-2. Free online state and federal tax filing Cash and charge tips you received that totaled less than $20 for any month. Free online state and federal tax filing The value of noncash tips, such as tickets, passes, or other items of value. Free online state and federal tax filing Example. Free online state and federal tax filing Ben Smith began working at the Blue Ocean Restaurant (his only employer in 2013) on June 30 and received $10,000 in wages during the year. Free online state and federal tax filing Ben kept a daily tip record showing that his tips for June were $18 and his tips for the rest of the year totaled $7,000. Free online state and federal tax filing He was not required to report his June tips to his employer, but he reported all of the rest of his tips to his employer as required. Free online state and federal tax filing Ben's Form W-2 from Blue Ocean Restaurant shows $17,000 ($10,000 wages + $7,000 reported tips) in box 1. Free online state and federal tax filing He adds the $18 unreported tips to that amount and reports $17,018 as wages on his tax return. Free online state and federal tax filing Reporting social security, Medicare, Additional Medicare, or railroad retirement taxes on tips not reported to your employer. Free online state and federal tax filing    If you received $20 or more in cash and charge tips in a month from any one job and did not report all of those tips to your employer, you must report the social security, Medicare, and Additional Medicare taxes on the unreported tips as additional tax on your return. Free online state and federal tax filing To report these taxes, you must file a return even if you would not otherwise have to file. Free online state and federal tax filing You must use Form 1040, Form 1040NR, Form 1040NR-EZ, Form 1040-SS, or 1040-PR (as appropriate) for this purpose. Free online state and federal tax filing (You cannot file Form 1040EZ or Form 1040A. Free online state and federal tax filing )    Use Form 4137, Social Security and Medicare Tax on Unreported Tip Income, to figure social security and Medicare taxes. Free online state and federal tax filing Enter the tax on your return as instructed, and attach the completed Form 4137 to your return. Free online state and federal tax filing Use Form 8959 to figure Additional Medicare Tax. Free online state and federal tax filing If you are subject to the Railroad Retirement Tax Act, you cannot use Form 4137 to pay railroad retirement tax on unreported tips. Free online state and federal tax filing To get railroad retirement credit, you must report tips to your employer. Free online state and federal tax filing Reporting uncollected social security, Medicare, Additional Medicare, or railroad retirement taxes on tips reported to your employer. Free online state and federal tax filing    You may have uncollected taxes if your regular pay was not enough for your employer to withhold all the taxes you owe and you did not give your employer enough money to pay the rest of the taxes. Free online state and federal tax filing For more information, see Giving your employer money for taxes , under Reporting Tips to Your Employer, earlier. Free online state and federal tax filing   If your employer could not collect all the social security and Medicare taxes, or railroad retirement taxes you owe on tips reported for 2013, the uncollected taxes will be shown in box 12 of your Form W-2 (codes A and B). Free online state and federal tax filing You must report these amounts as additional tax on your return. Free online state and federal tax filing   If you worked in the U. Free online state and federal tax filing S. Free online state and federal tax filing possessions and received Form W-2AS, Form W-2CM, Form W-2GU, or Form W-2VI, any uncollected taxes on tips will be shown in box 12 with codes A and B. Free online state and federal tax filing If you received Form 499R-2/W-2PR, any uncollected taxes will be shown in boxes 22 and 23. Free online state and federal tax filing Unlike the uncollected portion of the regular (1. Free online state and federal tax filing 45%) Medicare tax, the uncollected Additional Medicare Tax is not reported on Form W-2. Free online state and federal tax filing   To report these uncollected taxes, you must file a return even if you would not otherwise have to file. Free online state and federal tax filing You can report these taxes on Form 1040, in the space next to line 60; Form 1040NR, line 59; Form 1040-SS, Part I, line 6; or Form 1040-PR, Part I, line 6. Free online state and federal tax filing See the instructions for the appropriate form and line number indicated, and Form 8959. Free online state and federal tax filing (You cannot file Form 1040A, Form 1040EZ, or Form 1040NR-EZ. Free online state and federal tax filing ) Self-employed persons. Free online state and federal tax filing    If you receive tips as a self-employed person, you should report these tips as income on Schedule C or C-EZ. Free online state and federal tax filing See Publication 334, Tax Guide for Small Business, for more information on reporting business income. Free online state and federal tax filing Allocated Tips If your employer allocated tips to you, they are shown separately in box 8 of your Form W-2. Free online state and federal tax filing They are not included in box 1 with your wages and reported tips. Free online state and federal tax filing If box 8 is blank, this discussion does not apply to you. Free online state and federal tax filing What are allocated tips. Free online state and federal tax filing   These are tips that your employer assigned to you in addition to the tips you reported to your employer for the year. Free online state and federal tax filing Your employer will have done this only if: You worked in an establishment (restaurant, cocktail lounge, or similar business) that must allocate tips to employees, and The tips you reported to your employer were less than your share of 8% of food and drink sales. Free online state and federal tax filing No income, social security, Medicare, Additional Medicare, or railroad retirement taxes are withheld on allocated tips. Free online state and federal tax filing How were your allocated tips figured. Free online state and federal tax filing   The tips allocated to you are your share of an amount figured by subtracting the reported tips of all employees from 8% (or an approved lower rate) of food and drink sales (other than carryout sales and sales with a service charge of 10% or more). Free online state and federal tax filing Your share of that amount was figured using either a method provided by an employer-employee agreement or a method provided by IRS regulations based on employees' sales or hours worked. Free online state and federal tax filing For information about the exact allocation method used, ask your employer. Free online state and federal tax filing Must you report your allocated tips on your tax return. Free online state and federal tax filing   You must report tips you received in 2013 (including both cash and noncash tips) on your tax return as explained in What tips to report , earlier. Free online state and federal tax filing Any tips you reported to your employer in 2013 as required (explained under Reporting Tips to Your Employer , earlier) are included in the wages shown in box 1 of your Form W-2. Free online state and federal tax filing Add to the amount in box 1 only the tips you did not report to your employer as required. Free online state and federal tax filing This should include any allocated tips shown in box 8 on your Form(s) W-2, unless you have adequate records to show that you received less tips in the year than the allocated amount. Free online state and federal tax filing   See What tips to report under Reporting Tips on Your Tax Return, and Keeping a Daily Tip Record , earlier. Free online state and federal tax filing How to report allocated tips. Free online state and federal tax filing   If you received any tips in 2013 that you did not report to your employer as required (including allocated tips that you are required to report on your tax return), add these tips to the amount in box 1 of your Form(s) W-2 and report this amount as wages on Form 1040, line 7; Form 1040NR, line 8; or Form 1040NR-EZ, line 3. Free online state and federal tax filing (You cannot file Form 1040A or Form 1040EZ). Free online state and federal tax filing    Because social security, Medicare, or Additional Medicare taxes were not withheld from the allocated tips, you must report those taxes as additional tax on your return. Free online state and federal tax filing Complete Form 4137 and include the allocated tips on line 1 of the form as provided in its instructions. Free online state and federal tax filing See Reporting social security, Medicare, Additional Medicare, or railroad retirement taxes on tips not reported to your employer under Reporting Tips on Your Tax Return, earlier. Free online state and federal tax filing How to request an approved lower rate. Free online state and federal tax filing   Your employer can use a tip rate lower than 8% (but not lower than 2%) to figure allocated tips only if the IRS approves the lower rate. Free online state and federal tax filing Either the employer or the employees can request approval of a lower rate by filing a petition with the IRS. Free online state and federal tax filing The petition must include specific information about the establishment that will justify the lower rate. Free online state and federal tax filing A user fee must be paid with the petition. Free online state and federal tax filing    An employee petition can be filed only with the consent of a majority of the directly tipped employees (waiters, bartenders, and others who receive tips directly from customers). Free online state and federal tax filing The petition must state the total number of directly tipped employees and the number of employees consenting to the petition. Free online state and federal tax filing Employees filing the petition must promptly notify the employer, and the employer must promptly give the IRS a copy of all Forms 8027, Employer's Annual Information Return of Tip Income and Allocated Tips, filed for the establishment for the previous 3 years. Free online state and federal tax filing   For more information about how to file a petition and what information to include, see Allocation of Tips in the Instructions for Form 8027. Free online state and federal tax filing How To Get Tax Help Go online, use a smart phone, call or walk in to an office near you. Free online state and federal tax filing Whether it's help with a tax issue, preparing your tax return or picking up a free publication or form, get the help you need the way you want it. Free online state and federal tax filing Free help with your tax return. Free online state and federal tax filing   Free help in preparing your return is available nationwide from IRS-certified volunteers. Free online state and federal tax filing The Volunteer Income Tax Assistance (VITA) program is designed to help low-to-moderate income, elderly, persons with disabilities, and limited English proficient taxpayers. Free online state and federal tax filing The Tax Counseling for the Elderly (TCE) program is designed to assist taxpayers age 60 and older with their tax returns. Free online state and federal tax filing Most VITA and TCE sites offer free electronic filing and all volunteers will let you know about credits and deductions you may be entitled to claim. Free online state and federal tax filing Some VITA and TCE sites provide taxpayers the opportunity to prepare their return with the assistance of an IRS-certified volunteer. Free online state and federal tax filing To find the nearest VITA or TCE site, visit IRS. Free online state and federal tax filing gov or call 1-800-906-9887. Free online state and federal tax filing   As part of the TCE program, AARP offers the Tax-Aide counseling program. Free online state and federal tax filing To find the nearest AARP Tax-Aide site, visit AARP's website at www. Free online state and federal tax filing aarp. Free online state and federal tax filing org/money/taxaide or call 1-888-227-7669. Free online state and federal tax filing   For more information on these programs, go to IRS. Free online state and federal tax filing gov and enter “VITA” in the search box. Free online state and federal tax filing Internet. Free online state and federal tax filing IRS. Free online state and federal tax filing gov and IRS2Go are ready when you are — every day, every night, 24 hours a day, 7 days a week. Free online state and federal tax filing Apply for an Employer Identification Number (EIN). Free online state and federal tax filing Go to IRS. Free online state and federal tax filing gov and enter Apply for an EIN in the search box. Free online state and federal tax filing Request an Electronic Filing PIN by going to IRS. Free online state and federal tax filing gov and entering Electronic Filing PIN in the search box. Free online state and federal tax filing Check the status of your 2013 refund with Where's My Refund? Go to IRS. Free online state and federal tax filing gov or the IRS2Go app, and click on Where's My Refund? You'll get a personalized refund date as soon as the IRS processes your tax return and approves your refund. Free online state and federal tax filing If you e-file, your refund status is usually available within 24 hours after the IRS receives your tax return or 4 weeks after you've mailed a paper return. Free online state and federal tax filing Check the status of your amended return. Free online state and federal tax filing Go to IRS. Free online state and federal tax filing gov and enter Where's My Amended Return in the search box. Free online state and federal tax filing Download forms, instructions, and publications, including some accessible versions. Free online state and federal tax filing Order free transcripts of your tax returns or tax account using the Order a Transcript tool on IRS. Free online state and federal tax filing gov or IRS2Go. Free online state and federal tax filing Tax return and tax account transcripts are generally available for the current year and past three years. Free online state and federal tax filing Figure your income tax withholding with the IRS Withholding Calculator on IRS. Free online state and federal tax filing gov. Free online state and federal tax filing Use it if you've had too much or too little withheld, your personal situation has changed, you're starting a new job or you just want to see if you're having the right amount withheld. Free online state and federal tax filing Determine if you might be subject to the Alternative Minimum Tax by using the Alternative Minimum Tax Assistant on IRS. Free online state and federal tax filing gov. Free online state and federal tax filing Locate the nearest Taxpayer Assistance Center using the Office Locator tool on IRS. Free online state and federal tax filing gov or IRS2Go. Free online state and federal tax filing Stop by most business days for face-to-face tax help, no appointment necessary — just walk in. Free online state and federal tax filing An employee can explain IRS letters, request adjustments to your tax account or help you set up a payment plan. Free online state and federal tax filing Before you visit, check the Office Locator for the address, phone number, hours of operation and the services provided. Free online state and federal tax filing If you have an ongoing tax account problem or a special need, such as a disability, you can request an appointment. Free online state and federal tax filing Call the local number listed in the Office Locator, or look in the phone book under United States Government, Internal Revenue Service. Free online state and federal tax filing Locate the nearest volunteer help site with the VITA Locator Tool on IRS. Free online state and federal tax filing gov. Free online state and federal tax filing Low-to-moderate income, elderly, persons with disabilities, and limited English proficient taxpayers can get free help with their tax return from the nationwide Volunteer Income Tax Assistance (VITA) program. Free online state and federal tax filing The Tax Counseling for the Elderly (TCE) program helps taxpayers 60 and older with their tax returns. Free online state and federal tax filing Most VITA and TCE sites offer free electronic filing and some provide IRS-certified volunteers who can help prepare your tax return. Free online state and federal tax filing AARP offers the Tax-Aide counseling program as part of the TCE program. Free online state and federal tax filing Visit AARP's website to find the nearest Tax-Aide location. Free online state and federal tax filing Research your tax questions. Free online state and federal tax filing Search publications and instructions by topic or keyword. Free online state and federal tax filing Read the Internal Revenue Code, regulations, or other official guidance. Free online state and federal tax filing Read Internal Revenue Bulletins. Free online state and federal tax filing Sign up to receive local and national tax news by email. Free online state and federal tax filing Phone. Free online state and federal tax filing You can call the IRS, or you can carry it in your pocket with the IRS2Go app on your smart phone or tablet. Free online state and federal tax filing Download the free IRS2Go mobile app from the iTunes app store or from Google Play. Free online state and federal tax filing Use it to watch the IRS YouTube channel, get IRS news as soon as it's released to the public, order transcripts of your tax returns or tax account, check your refund status, subscribe to filing season updates or daily tax tips, and follow the IRS Twitter news feed, @IRSnews, to get the latest federal tax news, including information about tax law changes and important IRS programs. Free online state and federal tax filing Call to locate the nearest volunteer help site, 1-800-906-9887. Free online state and federal tax filing Low-to-moderate income, elderly, persons with disabilities, and limited English proficient taxpayers can get free help with their tax return from the nationwide Volunteer Income Tax Assistance (VITA) program. Free online state and federal tax filing The Tax Counseling for the Elderly (TCE) program helps taxpayers 60 and older with their tax returns. Free online state and federal tax filing Most VITA and TCE sites offer free electronic filing. Free online state and federal tax filing Some VITA and TCE sites provide IRS-certified volunteers who can help prepare your tax return. Free online state and federal tax filing Through the TCE program, AARP offers the Tax-Aide counseling program; call 1-888-227-7669 to find the nearest Tax-Aide location. Free online state and federal tax filing Call to check the status of your 2013 refund, 1-800-829-1954 or 1-800-829-4477. Free online state and federal tax filing The automated Where's My Refund? information is available 24 hours a day, 7 days a week. Free online state and federal tax filing If you e-file, your refund status is usually available within 24 hours after the IRS receives your tax return or 4 weeks after you've mailed a paper return. Free online state and federal tax filing Before you call, have your 2013 tax return handy so you can provide your social security number, your filing status, and the exact whole dollar amount of your refund. Free online state and federal tax filing Where's My Refund? can give you a personalized refund date as soon as the IRS processes your tax return and approves your refund. Free online state and federal tax filing Where's My Refund? includes information for the most recent return filed in the current year and does not include information about amended returns. Free online state and federal tax filing Call the Amended Return Hotline, 1-866-464-2050, to check the status of your amended return. Free online state and federal tax filing Call to order forms, instructions and publications, 1-800-TAX-FORM (1-800-829-3676) to order current-year forms, instructions and publications, and prior-year forms and instructions (limited to 5 years). Free online state and federal tax filing You should receive your order within 10 business days. Free online state and federal tax filing Call to order transcripts of your tax returns or tax account, 1-800-908-9946. Free online state and federal tax filing Follow the prompts to provide your Social Security Number or Individual Taxpayer Identification Number, date of birth, street address and ZIP code. Free online state and federal tax filing Call for TeleTax topics, 1-800-829-4477, to listen to pre-recorded messages covering various tax topics. Free online state and federal tax filing Call to ask tax questions, 1-800-829-1040. Free online state and federal tax filing Call using TTY/TDD equipment, 1-800-829-4059 to ask tax questions or order forms and publications. Free online state and federal tax filing The TTY/TDD telephone number is for people who are deaf, hard of hearing, or have a speech disability. Free online state and federal tax filing These individuals can also contact the IRS through relay services such as the Federal Relay Service available at www. Free online state and federal tax filing gsa. Free online state and federal tax filing gov/fedrelay. Free online state and federal tax filing Walk-in. Free online state and federal tax filing You can find a selection of forms, publications and services — in-person, face-to-face. Free online state and federal tax filing Products. Free online state and federal tax filing You can walk in to some post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. Free online state and federal tax filing Some IRS offices, libraries, and city and county government offices have a collection of products available to photocopy from reproducible proofs. Free online state and federal tax filing Services. Free online state and federal tax filing You can walk in to your local TAC most business days for personal, face-to-face tax help. Free online state and federal tax filing An employee can explain IRS letters, request adjustments to your tax account, or help you set up a payment plan. Free online state and federal tax filing If you need to resolve a tax problem, have questions about how the tax law applies to your individual tax return, or you are more comfortable talking with someone in person, visit your local TAC where you can talk with an IRS representative face-to-face. Free online state and federal tax filing No appointment is necessary—just walk in. Free online state and federal tax filing Before visiting, check www. Free online state and federal tax filing irs. Free online state and federal tax filing gov/localcontacts for hours of operation and services provided. Free online state and federal tax filing Mail. Free online state and federal tax filing You can send your order for forms, instructions, and publications to the address below. Free online state and federal tax filing You should receive a response within 10 business days after your request is received. Free online state and federal tax filing  Internal Revenue Service 1201 N. Free online state and federal tax filing Mitsubishi Motorway Bloomington, IL 61705-6613 The Taxpayer Advocate Service Is Here to Help You. Free online state and federal tax filing   The Taxpayer Advocate Service (TAS) is your voice at the IRS. Free online state and federal tax filing Our job is to ensure that every taxpayer is treated fairly and that you know and understand your rights. Free online state and federal tax filing What can TAS do for you?   We can offer you free help with IRS problems that you can't resolve on your own. Free online state and federal tax filing We know this process can be confusing, but the worst thing you can do is nothing at all! TAS can help if you can't resolve your tax problem and: Your problem is causing financial difficulties for you, your family, or your business. Free online state and federal tax filing You face (or your business is facing) an immediate threat of adverse action. Free online state and federal tax filing You've tried repeatedly to contact the IRS but no one has responded, or the IRS hasn't responded by the date promised. Free online state and federal tax filing   If you qualify for our help, you'll be assigned to one advocate who'll be with you at every turn and will do everything possible to resolve your problem. Free online state and federal tax filing Here's why we can help: TAS is an independent organization within the IRS. Free online state and federal tax filing Our advocates know how to work with the IRS. Free online state and federal tax filing Our services are free and tailored to meet your needs. Free online state and federal tax filing We have offices in every state, the District of Columbia, and Puerto Rico. Free online state and federal tax filing How can you reach us?   If you think TAS can help you, call your local advocate, whose number is in your local directory and at www. Free online state and federal tax filing irs. Free online state and federal tax filing gov/advocate, or call us toll-free at 1-877-777-4778. Free online state and federal tax filing How else does TAS help taxpayers?   TAS also works to resolve large-scale, systemic problems that affect many taxpayers. Free online state and federal tax filing If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System at www. Free online state and federal tax filing irs. Free online state and federal tax filing gov/sams. Free online state and federal tax filing Low Income Taxpayer Clinics. Free online state and federal tax filing   Low Income Taxpayer Clinics (LITCs) serve individuals whose income is below a certain level and need to resolve tax problems such as audits, appeals, and tax collection disputes. Free online state and federal tax filing Some clinics can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. Free online state and federal tax filing Visit www. Free online state and federal tax filing TaxpayerAdvocate. Free online state and federal tax filing irs. Free online state and federal tax filing gov or see IRS Publication 4134, Low Income Taxpayer Clinic List. Free online state and federal tax filing Prev  Up  Next   Home   More Online Publications
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The Free Online State And Federal Tax Filing

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