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Free Tax Filing For 2013

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Free Tax Filing For 2013

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

It is a common misconception that trusts, or trust funds as they are commonly called, are only useful for wealthy people. When set up properly, trusts can be appropriate for people with minor children or those who want to avoid having their estate go through probate upon death. These are basic facts about trusts – but, be sure to consult a licensed attorney experienced with estate planning and trust matters before making any final decisions about if one is right for you.

How Trusts Work

Creating a trust (or trust fund) establishes a legal entity that holds property or assets for the person who created it. The person who creates the trust can be called a grantor, donor, or settlor. When the grantor creates the trust he or she appoints a person or entity (like the trust department of a bank) to manage the trust. This person or entity is called a trustee. The grantor also chooses someone who will ultimately benefit from the trust, this person is the beneficiary. In some situations the grantor, trustee, and beneficiary are all the same person. In this case, the grantor should also appoint a successor trustee and beneficiary in case he or she dies or becomes incapacitated. A trust is a helpful estate planning tool because after death a trust doesn’t go through the probate process like a will does.

Reasons To Set Up A Trust

Some common reasons for setting up a trust include:

  • Providing for minor children or family members who are inexperienced or unable to handle financial matters
  • Providing for management of personal assets should one become unable to handle them oneself
  • Avoiding probate and immediately transferring assets to beneficiaries upon death
  • Reducing estate taxes and providing liquid assets to help pay for them
  • The terms of a will are public while the terms of a trust are not so privacy makes a trust an attractive option

Types of Trusts

Trusts can be living (inter vivos) or after-death (testamentary). A living trust is one that a grantor sets up while still alive and an after-death trust is usually established by a will after one’s death. Living trusts can be irrevocable (can’t be changed) or revocable (can be changed) although revocable trusts don’t receive the same tax shelter benefits as irrevocable ones do. The most popular type is the revocable living trust. If there’s a specific purpose in mind for the trust, dozens of different options exist. Some examples include charitable trusts, bypass trusts, spendthrift trusts, and life insurance trusts. New laws have even established a trust that will care for a pet after one’s death.

Setting Up A Trust

Once you’ve decided to set up a trust it is important to remember that a trust, by design, can be very flexible and a grantor has the right – and should take advantage of this right - within the law, to tailor it to meet the anticipated the needs of the beneficiary. Working with an experienced attorney that specializes in estate and trust issues and knows the specific state regulations can help get the maximum benefit from the trust.
Some things to consider when setting up the trust include:

  • The grantor has the right to specify exactly how the money in the trust is invested. The grantor and the trustee might have very different ideas about investment strategies, so make sure this gets clearly defined.
  • The grantor has the right to specify exactly how the assets should be divvied up down to details like including an annual cost of living adjustment for the beneficiary or paying for travel expenses for others to visit the beneficiary in the case of illness.
  • Always be sure to include a “trustee removal clause” – trusts that don’t have this clause take away the beneficiary’s right to fire the trustee if unsatisfied with the service being provided. Remember that the grantor can always add a provision that requires the beneficiary to select a new trustee from legitimate bank trust departments. Contact your state Department of Financial Institutions to get a list of licensed trust departments.
  • If the grantor wants to ensure that upon death any assets that remain outside of the trust are transferred to it, he or she should consider having a “pour-over” will to accomplish this.

Upon establishment of the trust the grantor must complete the process of setting up the trust by transferring his or her assets into the trust. Failure to do this properly makes the trust null and void. This means that upon the grantor’s death the state will decide who gets the assets and cares for minor children.

Protect Yourself From Trust Scams and Fraud

If someone approaches you to set up a trust be very cautious. Before signing any papers to create a living trust, will or other kind of trust make sure to explore all options and shop around for this service just as you would for any other. Also:

  • Avoid high-pressure sales tactics and high speed sales pitches.
  • Avoid salespeople who give the impression that AARP is backing or selling the product – AARP does not endorse living trust products.
  • Do your homework and get information about local probate laws from the Clerk or Register of Wills.
  • If someone tries to sell a living trust to you ask if they are an attorney. Some states restrict sales of living trusts by licensed attorneys.
  • If you buy a trust in your home or another location that is not the seller’s permanent place of business remember you are entitled to take advantage of the Cooling Off Rule and cancel the transaction within 3 business days.

The Free Tax Filing For 2013

Free tax filing for 2013 Publication 4492-A - Introductory Material Table of Contents Introduction Useful Items - You may want to see: Introduction This publication explains the temporary tax relief provided by the Food, Conservation, and Energy Act of 2008 for taxpayers in Kiowa County, Kansas, and surrounding areas, who were affected by the storms and tornadoes that began on May 4, 2007. Free tax filing for 2013 Useful Items - You may want to see: Publication 536 Net Operating Losses (NOLs) for Individuals, Estates, and Trusts 547 Casualties, Disasters, and Thefts 590 Individual Retirement Arrangements (IRAs) 946 How To Depreciate Property Form (and Instructions) 4506Request for Copy of Tax Return 4506-TRequest for Transcript of Tax Return 4684Casualties and Thefts 5884-ACredits for Employers Affected by Hurricane Katrina, Rita, or Wilma 8606Nondeductible IRAs 8915Qualified Hurricane Retirement Plan Distributions and Repayments See How To Get Tax Help on page 14 for information about getting publications and forms. Free tax filing for 2013 Prev  Up  Next   Home   More Online Publications