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H And R Block Active Duty

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H And R Block Active Duty

H and r block active duty 25. H and r block active duty   Pérdidas por Hecho Fortuito y Robo no Relacionadas con los Negocios Table of Contents Qué Hay de Nuevo Introduction Useful Items - You may want to see: Hecho FortuitoMascota de la familia. H and r block active duty Deterioro progresivo. H and r block active duty Daños ocasionados por paneles de yeso (drywall) corrosivos. H and r block active duty Robo Pérdidas de Depósitos Comprobación de las Pérdidas Cómo Calcular una PérdidaDisminución del Valor Justo de Mercado Base Ajustada Seguro y Otros Reembolsos Un Solo Hecho Fortuito en Bienes Múltiples Límites de la DeducciónRegla de los $100 Regla del 10% Cuándo Declarar Ganancias y PérdidasPérdidas en Zonas de Desastre Cómo Declarar Ganancias y Pérdidas Qué Hay de Nuevo Nueva Sección C en el Formulario 4684 para esquemas de inversión de tipo Ponzi (Ponzi-type schemes). H and r block active duty  La Sección C del Formulario 4684 (disponible en inglés) es nueva para el año 2013. H and r block active duty Usted debe completar la Sección C si está reclamando una deducción de pérdida por robo debido a un esquema de inversión de tipo Ponzi (Ponzi-type scheme) y estará usando el Procedimiento Tributario (Revenue Procedure) 2009-20, según modificado por el Procedimiento Tributario (Revenue Procedure) 2011-58. H and r block active duty La Sección C del Formulario 4864 reemplaza el Anexo A del Procedimiento Tributario (Revenue Procedure) 2009-20. H and r block active duty No necesita completar el Anexo A. H and r block active duty Para más información, vea Pérdidas provenientes de esquemas de inversión de tipo Ponzi (Ponzi-type schemes) en este capítulo. H and r block active duty Introduction Este capítulo explica el trato tributario de pérdidas personales (no relacionadas con los negocios o las inversiones) por hecho fortuito, pérdidas por robo y pérdidas en depósitos. H and r block active duty Este capítulo también presenta los siguientes temas: Cómo calcular el monto de su pérdida. H and r block active duty Cómo considerar seguros y otros reembolsos que reciba. H and r block active duty Límites de la deducción. H and r block active duty Cuándo y cómo declarar la ocurrencia de un hecho fortuito o robo. H and r block active duty Formularios que tiene que presentar. H and r block active duty    Si es víctima de un hecho fortuito o robo, tiene que presentar el Formulario 4684, en inglés. H and r block active duty Asimismo, tiene que presentar por lo menos uno de los siguientes formularios, todos en inglés: Anexo A (Formulario 1040), Itemized Deductions (Deducciones detalladas). H and r block active duty Anexo D (Formulario 1040), Capital Gains and Losses (Ganancias y pérdidas de capital). H and r block active duty Expropiaciones forzosas. H and r block active duty   Para obtener información sobre expropiaciones de propiedad, vea Involuntary Conversions (Conversiones involuntarias) en el capítulo 1 de la Publicación 544, Sales and other Disposition of Assets (Ventas y otras enajenaciones de bienes), en inglés. H and r block active duty Registro para el cálculo de pérdidas por hecho fortuito y robo. H and r block active duty    La Publicación 584SP está a su disposición para ayudarle a hacer una lista de artículos de propiedad personal que hayan sido robados o hayan sufrido daños, y luego calcular su pérdida. H and r block active duty En dicha publicación se incluyen tablas para ayudarle a calcular el monto de las pérdidas de su casa, artículos del hogar y sus vehículos motorizados. H and r block active duty Pérdidas relacionadas con negocios o inversiones. H and r block active duty   Para obtener información sobre pérdidas de propiedad de un negocio o de generación de ingresos debido a hechos fortuitos o robo, vea la Publicación 547(SP), Hechos Fortuitos, Desastres y Robos. H and r block active duty Useful Items - You may want to see: Publicación 544 Sales and Other Dispositions of Assets (Ventas y otras enajenaciones de activos), en inglés 547(SP) Hechos Fortuitos, Desastres y Robos 584SP Registro de Pérdidas por Hechos Fortuitos (Imprevistos), Desastres y Robos (Propiedad de uso personal)  Formulario (e Instrucciones) Anexo A (Formulario 1040) Itemized Deductions (Deducciones detalladas), en inglés Anexo D (Formulario 1040) Capital Gains and Losses (Ganancias y pérdidas de capital), en inglés 4684 Casualties and Thefts (Hechos fortuitos y robos), en inglés Hecho Fortuito Un hecho fortuito es el daño, la destrucción o la pérdida de propiedad ocasionados por un acontecimiento identificable y repentino, inesperado o poco común. H and r block active duty Un acontecimiento repentino es aquél que ocurre rápidamente; no es paulatino ni progresivo. H and r block active duty Un acontecimiento inesperado es aquél que comúnmente no se anticipa ni es intencionado. H and r block active duty Un acontecimiento poco común es aquél que no ocurre a diario y no es algo típico dentro de las actividades que usted realiza. H and r block active duty Pérdidas deducibles. H and r block active duty   Las pérdidas deducibles por hechos fortuitos pueden deberse a diversas causas, entre ellas: Accidentes automovilísticos (vea las excepciones en el tema Pérdidas no deducibles , que aparece a continuación). H and r block active duty Terremotos. H and r block active duty Incendios (vea las excepciones en el tema Pérdidas no deducibles , que aparece a continuación). H and r block active duty Inundaciones. H and r block active duty Demolición o reubicación de una vivienda poco segura por orden del gobierno debido a un desastre, como se explica en la sección Pérdidas en Zonas de Desastre en la Publicación 547(SP). H and r block active duty Hundimientos (derrumbes) de minas. H and r block active duty Naufragios. H and r block active duty Estallidos supersónicos. H and r block active duty Tormentas, incluidos huracanes y tornados. H and r block active duty Ataques terroristas. H and r block active duty Vandalismo. H and r block active duty Erupciones volcánicas. H and r block active duty Pérdidas no deducibles. H and r block active duty   Una pérdida por hecho fortuito no es deducible si el daño o la destrucción ha sido causado por los siguientes factores: El quiebre accidental de artículos como, por ejemplo, vasos o vajilla fina en condiciones normales. H and r block active duty Una mascota de la familia (se explica más adelante). H and r block active duty Un incendio si usted, por voluntad propia, lo prendió o le pagó a alguien para que lo prendiera. H and r block active duty Un accidente automovilístico si éste fue causado por su propia negligencia o acto voluntario. H and r block active duty Esto también es aplicable si el acto o negligencia de alguna persona que actuaba en nombre suyo fue causa del accidente. H and r block active duty Deterioro progresivo (explicado más adelante). H and r block active duty Mascota de la familia. H and r block active duty   La pérdida de bienes debido a daños causados por una mascota de la familia no es deducible como pérdida por hecho fortuito a menos que se cumplan los requisitos indicados anteriormente bajo Hecho Fortuito . H and r block active duty Ejemplo. H and r block active duty Antes de acostumbrarse a su casa, su nuevo cachorro causó daños a su alfombra oriental antigua. H and r block active duty Debido a que los daños no fueron inesperados ni fuera de lo común, la pérdida resultante no se puede deducir como pérdida por hecho fortuito. H and r block active duty Deterioro progresivo. H and r block active duty    La pérdida de propiedad por causa de deterioro progresivo no es deducible como hecho fortuito. H and r block active duty Esto se debe a que el daño ocurre como resultado de un funcionamiento permanente o un proceso normal, en lugar de ser resultado de un acontecimiento repentino. H and r block active duty A continuación se presentan algunos ejemplos de daños producidos por el deterioro progresivo: El debilitamiento continuo de un edificio debido al viento normal y las condiciones del tiempo. H and r block active duty El deterioro y daño causados a un calentador de agua que explota. H and r block active duty Sin embargo, el óxido y el daño por el agua a alfombras y cortinas al explotar el calentador, sí se considera hecho fortuito. H and r block active duty La mayoría de las pérdidas de propiedad por motivo de sequía. H and r block active duty Para que una pérdida relacionada con sequía sea deducible, por lo general, tiene que ocurrir durante un oficio o negocio o alguna transacción en la que se participe con fines de lucro. H and r block active duty Daño por termitas o polillas. H and r block active duty El daño o destrucción de árboles, arbustos u otras plantas, causado por hongos, enfermedades, insectos, gusanos o pestes similares. H and r block active duty Sin embargo, si ocurre una destrucción repentina debido a una infestación poco común de escarabajos u otros insectos, ésta puede dar lugar a una pérdida por hecho fortuito. H and r block active duty Daños ocasionados por paneles de yeso (drywall) corrosivos. H and r block active duty   Conforme a un procedimiento especial, es posible que pueda reclamar una deducción por pérdidas fortuitas si su vivienda y sus electrodomésticos quedaron dañados por paneles de yeso corrosivos y usted pagó los costos para reparar dichos bienes. H and r block active duty Para información adicional, vea la Publicación 547(SP). H and r block active duty Robo Un robo es el acto de tomar y sacar dinero o propiedad con la intención de privar al dueño de éstos. H and r block active duty Tomar la propiedad tiene que ser ilegal conforme a las leyes del estado donde el robo tuvo lugar y tiene que haberse realizado con intenciones delictivas. H and r block active duty No es necesario indicar una condena por robo. H and r block active duty Un robo incluye tomar dinero o propiedad a través de los siguientes medios: Chantaje. H and r block active duty Escalamiento (violación de domicilio). H and r block active duty Malversación. H and r block active duty Extorsión. H and r block active duty Secuestro para exigir rescate. H and r block active duty Hurto. H and r block active duty Robo. H and r block active duty Tomar dinero o bienes mediante fraude o declaraciones falsas constituye robo si es un acto ilegal conforme a las leyes estatales o locales. H and r block active duty Disminución del valor de mercado de acciones. H and r block active duty   No puede deducir como pérdida por robo la disminución del valor de las acciones que haya adquirido en el mercado abierto con fines de inversión si dicha disminución es causada por la revelación de un fraude contable u otro tipo de conducta ilegal por parte de los funcionarios o directores de la entidad que emitió las acciones. H and r block active duty Sin embargo, puede deducir como pérdida de capital la pérdida que haya tenido al vender o intercambiar las acciones o si éstas pierden totalmente su valor. H and r block active duty Se declara una pérdida de capital en el Anexo D (Formulario 1040), en inglés. H and r block active duty Para obtener más información sobre la venta de acciones, acciones sin valor y pérdidas de capital, vea el capítulo 4 de la Publicación 550, en inglés. H and r block active duty Propiedad extraviada o perdida. H and r block active duty   La simple desaparición de dinero o propiedad no constituye un robo. H and r block active duty Sin embargo, una pérdida o desaparición accidental de propiedad puede considerarse hecho fortuito si es el resultado de un acontecimiento identificable que ocurre de manera repentina, inesperada o poco común. H and r block active duty Los acontecimientos repentinos, inesperados y poco comunes se definen en una sección anterior. H and r block active duty Ejemplo. H and r block active duty Se cierra una puerta de su automóvil accidentalmente en su mano y rompe el engaste de su anillo de diamante. H and r block active duty El diamante se cae del anillo y nunca lo pudo encontrar. H and r block active duty La pérdida del diamante es un hecho fortuito. H and r block active duty Pérdidas provenientes de esquemas de inversión de tipo Ponzi (Ponzi-type schemes). H and r block active duty   Si sufrió una pérdida por un esquema de inversión de tipo Ponzi, vea: la Resolución Administrativa Tributaria (Revenue Ruling) 2009-9, 2009-14 I. H and r block active duty R. H and r block active duty B. H and r block active duty 735 (disponible en el sitio www. H and r block active duty irs. H and r block active duty gov/irb/2009-14_IRB/ar07. H and r block active duty html). H and r block active duty el Procedimiento Tributario (Revenue Procedure) 2009-20, 2009-14 I. H and r block active duty R. H and r block active duty B. H and r block active duty 749 (disponible en el sitio www. H and r block active duty irs. H and r block active duty gov/irb/2009-14_IRB/ar11. H and r block active duty html). H and r block active duty el Procedimiento Tributario (Revenue Procedure) 2011-58, 2011-50 I. H and r block active duty R. H and r block active duty B. H and r block active duty 849 (disponible en el sitio www. H and r block active duty irs. H and r block active duty gov/irb/2011-50_IRB/ar11. H and r block active duty html). H and r block active duty Si reúne los requisitos y opta por seguir los procedimientos indicados en el Procedimiento Tributario (Revenue Procedure) 2009-20, según modificado por el Procedimiento Tributario (Revenue Procedure) 2011-58, primero debe completar la Sección C del Formulario 4684, en inglés, para determinar la cantidad a entrar en la línea 28 de la Sección B. H and r block active duty No complete las líneas 19 a la 27. H and r block active duty La Sección C reemplaza al Anexo A del Procedimiento Tributario (Revenue Procedure) 2009-20. H and r block active duty No necesita completar el Anexo A. H and r block active duty Para información adicional, vea la orden reglamentaria sobre impuestos y los procedimientos tributarios mencionados anteriormente y las Instrucciones para el Formulario 4684. H and r block active duty   Si escoge no utilizar el procedimiento del Procedimiento Tributario (Revenue Procedure) 2009-20, usted puede declarar su pérdida por robo completando las líneas 19 a la 39 de la Sección B, según corresponda. H and r block active duty Pérdidas de Depósitos Una pérdida de depósitos monetarios puede ocurrir cuando un banco, una cooperativa de crédito u otra institución financiera se declara insolvente o en quiebra (bancarrota). H and r block active duty Si usted ha sufrido este tipo de pérdida, puede escoger uno de los métodos siguientes para deducir dicha pérdida: Pérdida por hechos fortuitos. H and r block active duty Pérdida ordinaria. H and r block active duty Deuda incobrable no relacionada con los negocios. H and r block active duty Pérdida ordinaria o por hechos fortuitos. H and r block active duty   Tiene la opción de deducir una pérdida de depósitos como hecho fortuito o como pérdida ordinaria, cualquier año en el que pueda calcular de manera razonable la cantidad de depósitos que ha perdido en una institución financiera insolvente o en quiebra. H and r block active duty Generalmente puede escoger esta opción cuando presente su declaración de impuestos para ese año y es aplicable a todas las pérdidas en depósitos que haya tenido ese año y en esa institución financiera en particular. H and r block active duty Si trata la pérdida como pérdida por hecho fortuito o pérdida ordinaria, no puede considerar la misma cantidad de la pérdida como deuda incobrable no relacionada con los negocios cuando dicha cantidad pierda su valor total. H and r block active duty Sin embargo, sí puede tomar una deducción por deuda incobrable no relacionada con los negocios por todo monto de pérdida cuyo valor sea superior a la cantidad estimada que dedujo como pérdida por hecho fortuito o pérdida ordinaria. H and r block active duty Una vez que haya tomado esta opción, no puede cambiarla sin autorización del IRS. H and r block active duty   Si declara una pérdida ordinaria, reclámela como una deducción miscelánea detallada en la línea 23 del Anexo A (Formulario 1040). H and r block active duty La cantidad máxima que puede reclamar es $20,000 ($10,000 si es casado y presenta la declaración por separado), menos toda ganancia que espere recibir de algún seguro estatal. H and r block active duty El monto de la pérdida está sujeto al límite del 2% del ingreso bruto ajustado. H and r block active duty No puede declarar una pérdida ordinaria si alguna parte de dichos depósitos está asegurada por el gobierno federal. H and r block active duty Deudas incobrables no relacionadas con los negocios. H and r block active duty   Si decide no deducir la pérdida como pérdida por hecho fortuito o pérdida ordinaria, tendrá que esperar hasta el año en que se determine la pérdida real y entonces deducirla en ese año como deuda incobrable no relacionada con los negocios. H and r block active duty Cómo hacer la declaración. H and r block active duty   El tipo de deducción que escoja para su pérdida de depósitos determinará cómo debe declarar su pérdida. H and r block active duty Si escoge: Pérdida por hecho fortuito — declárela primero en el Formulario 4684 y luego en el Anexo A del Formulario 1040, ambos en inglés. H and r block active duty Pérdida ordinaria — declárela en el Anexo A del Formulario 1040 como una deducción miscelánea detallada. H and r block active duty Deuda incobrable no relacionada con los negocios — declárela primero en el Formulario 8949 y luego en el Anexo D del Formulario 1040, ambos en inglés. H and r block active duty Información adicional. H and r block active duty   Para más información, vea la sección titulada Special Treatment for Losses on Deposits in Insolvent or Bankrupt Financial Institutions (Trato especial para pérdidas de depósitos en instituciones financieras insolventes o en quiebra) en las instrucciones del Formulario 4684 o Deposit in Insolvent or Bankrupt Financial Institution (Depósito en una institución financiera insolvente o en quiebra) en la Publicación 550, ambas en inglés. H and r block active duty Comprobación de las Pérdidas Para poder deducir una pérdida por hecho fortuito o una pérdida por robo, tiene que poder demostrar que dicho hecho fortuito o robo ocurrió. H and r block active duty También tiene que poder justificar la cantidad que declare como deducción. H and r block active duty Comprobación de las pérdidas por hecho fortuito. H and r block active duty   Para deducir una pérdida por hecho fortuito, sus datos deben mostrar todo lo siguiente: El tipo de hecho fortuito (accidente automovilístico, incendio, tormenta, etc. H and r block active duty ) y la fecha en que ocurrió. H and r block active duty Que la pérdida ocurrió como resultado directo de dicho hecho fortuito. H and r block active duty Que usted era dueño de la propiedad o, si la alquilaba de otra persona, que usted tenía la responsabilidad contractual hacia el dueño por los daños. H and r block active duty Si existe una solicitud de reembolso con expectativas razonables de recibirlo. H and r block active duty Comprobación de las pérdidas por robo. H and r block active duty   Para deducir una pérdida por robo, sus datos deben mostrar todo lo siguiente: La fecha en la que descubrió que su propiedad había desaparecido. H and r block active duty Que su propiedad fue robada. H and r block active duty Que usted era el dueño de dicha propiedad. H and r block active duty Si existe una solicitud de reembolso con expectativas razonables de recibirlo. H and r block active duty Es importante que tenga la documentación necesaria que demuestre el monto de la deducción. H and r block active duty Si no tiene documentos que corroboran dicha deducción, puede usar otro tipo de pruebas satisfactorias para estos efectos. H and r block active duty Cómo Calcular una Pérdida Calcule el monto de la pérdida utilizando los pasos siguientes: Determine la base ajustada de la propiedad antes de haber ocurrido el hecho fortuito o robo. H and r block active duty Determine la baja del valor justo de mercado de la propiedad a causa del hecho fortuito o robo. H and r block active duty De la cantidad más baja entre las cantidades de los puntos (1) y (2), reste el monto de todo otro seguro o reembolso que haya recibido o espere recibir. H and r block active duty En el caso de propiedad para uso personal y propiedad utilizada durante la prestación de servicios como empleado, aplique los límites de la deducción que se explican más adelante para calcular la cantidad de pérdida que puede deducir. H and r block active duty Ganancias por reembolsos. H and r block active duty   Tiene una ganancia si el reembolso es mayor que la base ajustada de la propiedad. H and r block active duty Esto ocurre aun cuando la disminución del valor justo de mercado de la propiedad es menor que la base ajustada. H and r block active duty Si obtiene una ganancia, posiblemente tenga que pagar impuestos sobre esa cantidad o tal vez pueda posponer la declaración de dicha ganancia. H and r block active duty Vea la Publicación 547(SP) para más información sobre cómo tratar una ganancia proveniente del reembolso de un hecho fortuito o robo. H and r block active duty Propiedad alquilada. H and r block active duty   Si es responsable de los daños causados por hecho fortuito a una propiedad que alquila, su pérdida es la cantidad que tiene que pagar para reparar la propiedad menos todo seguro u otro reembolso que reciba o espere recibir. H and r block active duty Disminución del Valor Justo de Mercado El valor justo de mercado (FMV, por sus siglas en inglés) es el precio por el cual podría vender su propiedad a un comprador dispuesto a comprar cuando ninguno de los dos tiene que vender o comprar y ambos conocen todos los hechos pertinentes. H and r block active duty La disminución del valor justo de mercado que se utiliza para calcular el monto de la pérdida por hecho fortuito o robo es la diferencia entre el valor justo de mercado de la propiedad inmediatamente antes e inmediatamente después de ocurrir el hecho fortuito o robo. H and r block active duty Valor justo de mercado de la propiedad robada. H and r block active duty   El valor justo de mercado de la propiedad inmediatamente después de un robo se considera cero, puesto que usted ya no tiene la propiedad. H and r block active duty Ejemplo. H and r block active duty Usted compró dólares de plata por un valor nominal de $150 hace varios años. H and r block active duty Ésta es la base ajustada de esa propiedad. H and r block active duty Este año, le robaron los dólares de plata. H and r block active duty El valor justo de mercado de las monedas era $1,000 justo antes de ser robadas y no las cubría el seguro. H and r block active duty Su pérdida por robo es $150. H and r block active duty Propiedad robada recuperada. H and r block active duty   La propiedad robada recuperada es propiedad suya que le fue robada y posteriormente devuelta a usted. H and r block active duty Si recupera propiedad después de haber incluido una deducción de pérdida por robo, tiene que volver a calcular la pérdida utilizando la base ajustada más baja de la propiedad (la cual se explica más adelante) o la disminución del valor justo de mercado desde el momento inmediatamente antes de que fuera robada hasta el momento en que se recuperó. H and r block active duty Use esta cantidad para volver a calcular la pérdida total para el año en el que se dedujo dicha pérdida. H and r block active duty   Si el monto de la pérdida recalculada es menor que la pérdida que dedujo, generalmente tiene que declarar la diferencia como ingresos en el año en que la recuperó. H and r block active duty Pero declare la diferencia sólo hasta la cantidad de la pérdida que redujo su impuesto. H and r block active duty Para obtener más información sobre la cantidad que debe declarar, vea Recuperación de Fondos en el capítulo 12. H and r block active duty Cómo Calcular la Disminución del Valor Justo de Mercado— Aspectos que se Deben Tener en Cuenta Para calcular la disminución del valor justo de mercado debido a un hecho fortuito o un robo, por lo general, necesita una tasación competente. H and r block active duty No obstante, también se pueden emplear otras medidas para establecer ciertas disminuciones. H and r block active duty Tasación. H and r block active duty   Un tasador competente debe realizar una tasación para determinar la diferencia entre valor justo de mercado de la propiedad inmediatamente antes de ocurrir el hecho fortuito o robo e inmediatamente después. H and r block active duty El tasador tiene que tener en cuenta los efectos de toda baja general del mercado que pueda ocurrir paralelamente con el hecho fortuito. H and r block active duty Esta información es necesaria para limitar toda deducción de la pérdida real que se originó por el daño a la propiedad. H and r block active duty   Existen varios factores importantes para evaluar la exactitud de una tasación, entre ellos: El conocimiento del tasador sobre su propiedad antes y después del hecho fortuito o robo. H and r block active duty El conocimiento del tasador sobre la venta de propiedades similares en esa zona. H and r block active duty El conocimiento del tasador sobre las condiciones de la zona donde ocurrió el hecho fortuito. H and r block active duty El método de tasación que utilice el tasador. H and r block active duty    Para establecer la cantidad de su pérdida por desastre debido a un desastre declarado como tal por el gobierno federal, quizá podría utilizar una tasación obtenida para un préstamo del gobierno federal (o una garantía de préstamo federal). H and r block active duty Para obtener más información sobre desastres, vea la sección titulada Pérdidas en Zonas de Desastre en la Publicación 547(SP). H and r block active duty Costo de limpieza y reparaciones. H and r block active duty   El costo de reparar propiedad dañada no es parte de la pérdida por hechos fortuitos. H and r block active duty Tampoco lo es el costo de la limpieza después de un hecho fortuito. H and r block active duty Pero puede utilizar el costo de la limpieza o de las reparaciones después de un hecho fortuito como una medida de la disminución del valor justo de mercado, si cumple con todas las condiciones siguientes: Las reparaciones de hecho se realizan. H and r block active duty Las reparaciones son necesarias para que la propiedad vuelva a su condición anterior a que ocurriera el hecho fortuito. H and r block active duty La cantidad que se gasta en reparaciones no es excesiva. H and r block active duty Las reparaciones se realizan únicamente para reparar los daños. H and r block active duty El valor de la propiedad después de efectuadas las reparaciones no es, debido a dichas reparaciones, mayor que el valor de la propiedad antes de ocurrir el hecho fortuito. H and r block active duty Jardines. H and r block active duty   El costo de restaurar jardines a su condición original después de un hecho fortuito podría indicar la disminución del valor justo de mercado. H and r block active duty Es posible que pueda medir la pérdida según lo que gaste en las siguientes actividades: Sacar árboles y arbustos destruidos o dañados, menos el valor de todo artículo salvado que haya recibido. H and r block active duty Podar y tomar otras medidas a fin de conservar árboles y arbustos dañados. H and r block active duty Volver a plantar si es necesario para restaurar la propiedad a su valor aproximado antes de ocurrir el hecho fortuito. H and r block active duty Valor de automóviles. H and r block active duty    Los libros de diversas organizaciones automovilísticas que incluyan información sobre su automóvil pueden ser útiles para calcular el valor del mismo. H and r block active duty Puede usar los valores de venta al por menor que aparecen en los libros y modificarlos según factores como el millaje y la condición de su vehículo para calcular el valor. H and r block active duty Los precios no son oficiales, pero podrían ser útiles para determinar el valor del auto y sugerir precios relativos que sirvan de comparación con las ventas y ofertas actuales de su zona. H and r block active duty Si su automóvil no aparece en esos libros, determine el valor basándose en otras fuentes. H and r block active duty La oferta que reciba de un concesionario por su automóvil como parte del pago por uno nuevo normalmente no es un cálculo de su valor real. H and r block active duty Cómo Calcular la Disminución del Valor Justo de Mercado— Aspectos que no se Deben Tener en Cuenta Por lo general, no se deben tener en cuenta los siguientes puntos al calcular la disminución del valor justo de mercado de su propiedad. H and r block active duty Costos de protección. H and r block active duty   El costo de proteger su propiedad contra un hecho fortuito o robo no es parte de las pérdidas por hecho fortuito o robo. H and r block active duty La suma que gaste para proteger su casa de tormentas, ya sea en seguros o colocando tablones sobre las ventanas, no constituye parte de la pérdida. H and r block active duty   Si realiza mejoras permanentes en su propiedad para protegerse de un hecho fortuito o robo, agregue el costo de estas mejoras a la base de la propiedad. H and r block active duty Un ejemplo sería el costo de un dique para prevenir inundaciones. H and r block active duty Excepción. H and r block active duty   Los gastos en los que incurrió en relación a pagos calificados de mitigación de desastres no se pueden añadir a la base de la propiedad, ni deducirse como gastos de negocio. H and r block active duty Vea Pérdidas en Zonas de Desastre en la Publicación 547(SP). H and r block active duty Gastos imprevistos. H and r block active duty   Los gastos imprevistos en los que incurra por causa de un hecho fortuito o robo, como por ejemplo los gastos de tratamiento de lesiones personales, gastos de vivienda temporal o de alquilar un automóvil, no constituyen parte de su pérdida por hecho fortuito o robo. H and r block active duty Costo de reposición. H and r block active duty   Los costos de reposición de bienes robados o destruidos no son parte de la pérdida por hecho fortuito o robo. H and r block active duty Valor sentimental. H and r block active duty   No tenga en cuenta el valor sentimental cuando calcule su pérdida. H and r block active duty Si un retrato familiar, artículos heredados o recuerdos han sido dañados, destruidos o robados, tiene que basar su pérdida sólo en el valor justo de mercado de estos bienes, limitado por su base ajustada en dichos bienes. H and r block active duty Disminución del valor de mercado de la propiedad en la zona del hecho fortuito o en sus alrededores. H and r block active duty   No se puede tener en cuenta la disminución del valor de una propiedad por encontrarse en una zona afectada por un hecho fortuito o en los alrededores de esa zona, o en una zona que podría volver a sufrir un hecho de este tipo. H and r block active duty Su pérdida es sólo por los daños reales a la propiedad. H and r block active duty Sin embargo, si su hogar se encuentra en un área declarada zona de desastre por el gobierno federal, vea Pérdidas en Zonas de Desastre en la Publicación 547(SP). H and r block active duty Costos de fotografías y tasaciones. H and r block active duty    Las fotografías tomadas después de haber ocurrido el hecho fortuito servirán para establecer la condición y el valor de la propiedad después de los daños. H and r block active duty También serán útiles las fotografías que muestren la condición de la propiedad después de haber sido reparada, restaurada o repuesta. H and r block active duty   Se usan tasaciones para calcular la disminución del valor justo de mercado por un hecho fortuito o robo. H and r block active duty Para obtener información sobre las tasaciones, vea Tasación en la sección anterior titulada Cómo Calcular la Disminución del Valor Justo de Mercado — Aspectos que se Deben Tener en Cuenta. H and r block active duty   Los costos de fotografías y tasaciones usadas como prueba del valor y condición de la propiedad dañada por causa de un hecho fortuito no son parte de la pérdida. H and r block active duty Puede declarar estos costos como una deducción miscelánea detallada sujeta al límite del 2% del ingreso bruto ajustado del Anexo A (Formulario 1040). H and r block active duty Para más información acerca de las deducciones misceláneas, vea el capítulo 28. H and r block active duty Base Ajustada La base ajustada es el grado de inversión (o base) que usted tiene en los bienes (normalmente el costo) que posee, el cual se ve aumentado o disminuido por varios acontecimientos, como mejoras y pérdidas por hecho fortuito. H and r block active duty Para más información, vea el cápitulo 13. H and r block active duty Seguro y Otros Reembolsos Si recibe un pago de un seguro u otro tipo de reembolso, tiene que restar el monto del reembolso cuando calcule su pérdida. H and r block active duty No tendrá pérdida por hechos fortuitos o por robo en la medida en que se le reembolse. H and r block active duty Si espera un reembolso parcial o total de la pérdida, tiene que restar el monto del reembolso esperado cuando calcule la pérdida. H and r block active duty Tiene que reducir la pérdida aun si no recibe el pago hasta un año tributario posterior. H and r block active duty Vea más adelante la sección titulada Reembolso Recibido Después de la Deducción de una Pérdida . H and r block active duty En caso de no presentar una reclamación de reembolso. H and r block active duty   Si su propiedad está asegurada, tiene que presentar oportunamente al seguro una reclamación de reembolso de la pérdida. H and r block active duty De lo contrario, no puede deducir esta pérdida como hecho fortuito o robo. H and r block active duty Sin embargo, la porción de la pérdida que no cubre el seguro no está sujeta a esta regla (por ejemplo, un monto deducible). H and r block active duty Ejemplo. H and r block active duty Usted tiene una póliza de seguro de automóvil con un deducible de $1,000. H and r block active duty Como su seguro no cubrió los primeros $1,000 de un choque automovilístico, los $1,000 constituirían una suma deducible (sujeta a los límites de la deducción que se explican más adelante). H and r block active duty Esto es cierto aun si no presenta una reclamación de reembolso al seguro, ya que su póliza de seguro bajo ninguna circunstancia le hubiera reembolsado la suma deducible. H and r block active duty Tipos de Reembolsos El tipo de reembolso más común es el pago del seguro por bienes robados o dañados. H and r block active duty A continuación se examinan otros tipos de reembolsos. H and r block active duty Vea también las Instrucciones del Formulario 4684, en inglés. H and r block active duty Fondo de emergencia del empleador en caso de desastre. H and r block active duty   Si recibe dinero proveniente del fondo de emergencia del empleador en caso de desastre y tiene que utilizar ese dinero para arreglar o reponer bienes sobre los cuales declara una deducción de pérdida por hecho fortuito, tiene que tener en cuenta esa suma cuando calcule dicha deducción. H and r block active duty Tenga en cuenta sólo la cantidad que utilizó para reponer los bienes destruidos o dañados. H and r block active duty Ejemplo. H and r block active duty Su vivienda sufrió daños considerables en un tornado. H and r block active duty El monto de su pérdida después del reembolso de la compañía de seguros fue de $10,000. H and r block active duty Su empleador estableció un fondo de ayuda en caso de desastre para los empleados. H and r block active duty Aquellos empleados que recibieron dinero de ese fondo tuvieron que usarlo para reparar o reponer los bienes que resultaron dañados o destruidos. H and r block active duty Usted recibió $4,000 como parte de este fondo y gastó toda esa suma haciendo reparaciones a su casa. H and r block active duty Al calcular su pérdida por hecho fortuito, tiene que restar del total de su pérdida no reembolsada ($10,000) los $4,000 que recibió del fondo de su empleador. H and r block active duty Por lo tanto, su pérdida por hechos fortuitos antes de aplicar los límites de la deducción (que se examinan más adelante) es de $6,000. H and r block active duty Regalos en efectivo. H and r block active duty   Si, como víctima de algún desastre, recibe donaciones excluibles en efectivo, y no existen límites sobre cómo puede usar el dinero, no puede reducir la pérdida por hecho fortuito con este tipo de donaciones. H and r block active duty Esto es aplicable aun cuando use el dinero para pagar reparaciones de la propiedad dañada en el desastre. H and r block active duty Ejemplo. H and r block active duty Su vivienda fue dañada por un huracán. H and r block active duty Sus familiares y vecinos le dieron donaciones en efectivo excluibles de sus ingresos. H and r block active duty Usted utilizó parte de esas donaciones para realizar reparaciones en su vivienda. H and r block active duty No hubo límites ni restricciones sobre cómo debía usar ese dinero en efectivo. H and r block active duty Como era una donación excluible de su ingreso, el dinero que recibió y usó para pagar esas reparaciones no reduce el monto de la pérdida por hechos fortuitos de su casa dañada. H and r block active duty Pagos del seguro por gastos de manutención. H and r block active duty   No reduzca la pérdida por hechos fortuitos con pagos que haya recibido del seguro para cubrir gastos de manutención en cualquiera de las dos situaciones siguientes: Si pierde el uso de su vivienda principal debido a un hecho fortuito. H and r block active duty Si las autoridades del gobierno no le permiten acceso a su vivienda principal por causa de un hecho fortuito o por amenaza de que éste ocurra. H and r block active duty Inclusión en los ingresos. H and r block active duty   Si estos pagos del seguro son mayores al aumento temporal de sus gastos de manutención, tiene que incluir el excedente en sus ingresos. H and r block active duty Declare esta cantidad en la línea 21 del Formulario 1040. H and r block active duty Sin embargo, si el hecho fortuito tuvo lugar en una zona de desastre declarada por el gobierno federal, ninguno de los pagos del seguro será tributable. H and r block active duty Vea Pagos calificados para mitigación de desastres bajo Pérdidas en Zonas de Desastre en la Publicación 547(SP). H and r block active duty   El aumento temporal de los gastos de manutención es la diferencia entre los gastos de manutención reales en los que su familia y usted han incurrido durante el período en que no pudieron usar su vivienda y los gastos normales de manutención para ese período. H and r block active duty Los gastos de manutención reales son aquellos gastos razonables y necesarios en los que se ha incurrido debido a la pérdida de su vivienda principal. H and r block active duty Por lo general, estos gastos incluyen las cantidades pagadas por: Alquiler de una vivienda adecuada. H and r block active duty Transporte. H and r block active duty Alimentos. H and r block active duty Servicios públicos. H and r block active duty Servicios misceláneos. H and r block active duty Los gastos normales de manutención son los gastos en los cuales normalmente hubiera incurrido, pero no lo hizo por haber ocurrido un hecho fortuito o por la amenaza de que uno ocurriera. H and r block active duty Ejemplo. H and r block active duty Usted tuvo que abandonar su apartamento durante un mes a causa de un incendio y alojarse en un motel. H and r block active duty Normalmente paga $525 al mes de alquiler, pero no tuvo que pagar durante el mes en que el apartamento estuvo desocupado. H and r block active duty Este mes pagó $1,200 por alojarse en un motel. H and r block active duty Normalmente paga $200 al mes en alimentación. H and r block active duty Sus gastos de alimentación durante este mes fueron de $400. H and r block active duty Usted recibió $1,100 de su compañía de seguros para cubrir sus gastos de manutención. H and r block active duty Calcule el pago que tiene que incluir en los ingresos de la siguiente manera: 1) Pagos del seguro para gastos de manutención $1,100 2) Gastos reales durante el mes en que no puede vivir en su casa debido al incendio 1,600   3) Gastos normales de manutención 725   4) Aumento temporal de los gastos de manutención:  Reste la línea 3 de la línea 2 875 5) Cantidad del pago que se puede incluir en el ingreso: Reste la línea 4  de la línea 1 $ 225 Año tributario en el cual se incluye la cantidad. H and r block active duty   La parte del pago del seguro sujeta a impuestos se incluye como ingreso para el año en que vuelva a hacer uso de su vivienda principal o, si ocurre más adelante, el año en el que reciba la parte tributable del pago del seguro. H and r block active duty Ejemplo. H and r block active duty En agosto de 2011, su vivienda principal fue destruida por un tornado. H and r block active duty En el mes de noviembre de 2012, usted volvió a habitar su vivienda. H and r block active duty Los pagos que recibió del seguro en los años 2011 y 2012 fueron $1,500 más que el aumento temporal de sus gastos de manutención durante esos 2 años. H and r block active duty Esta cantidad se incluye como ingresos en el Formulario 1040 de 2012. H and r block active duty Si durante 2013 recibe pagos adicionales para cubrir los gastos de manutención que tuvo en 2011 y 2012, tiene que incluir esos pagos como ingresos en su Formulario 1040 de 2013. H and r block active duty Asistencia en caso de desastre. H and r block active duty   Los alimentos, suministros médicos y otras formas de asistencia que usted reciba no reducen su monto de pérdida por hechos fortuitos, a menos que sean una reposición de bienes perdidos o destruidos. H and r block active duty Los pagos calificados de asistencia en caso de desastre que reciba por gastos en los que haya incurrido derivados de un desastre declarado por el gobierno federal no son ingresos tributables en su caso. H and r block active duty Para mayor información, vea Pérdidas en Zonas de Desastre en la Publicación 547(SP). H and r block active duty Los pagos de ayuda por desempleo en caso de desastre constituyen beneficios tributables por desempleo. H and r block active duty Por lo general, los subsidios de asistencia en casos de desastre y los pagos para atenuar desastres que reúnen los requisitos y que se reciban conforme a la Robert T. H and r block active duty Stafford Disaster Relief and Emergency Assistance Act (Ley Robert T. H and r block active duty Stafford de Asistencia en Caso de Desastre y de Emergencia) o al National Flood Insurance Act (Ley del Seguro Nacional en caso de Inundaciones) (según vigente el 15 de abril de 2005) no se incluyen en sus ingresos. H and r block active duty Vea Pérdidas en Zonas de Desastre en la Publicación 547(SP). H and r block active duty Reembolso Recibido Después de la Deducción de una Pérdida Si calculó su pérdida por hechos fortuitos o robo utilizando la cantidad del reembolso esperado, es posible que tenga que ajustar su declaración de impuestos para el año tributario en el cual reciba su reembolso real. H and r block active duty Esta sección explica el ajuste que podría verse obligado a hacer. H and r block active duty Reembolso real menor a la cantidad esperada. H and r block active duty   Si posteriormente recibe un reembolso menor de lo que esperaba, incluya esa diferencia como pérdida junto con las demás (si las hubiera) en la declaración del año en el cual razonablemente no espere recibir reembolso adicional. H and r block active duty Ejemplo. H and r block active duty En el año 2012, su automóvil personal tenía un valor justo de mercado de $2,000 cuando fue destruido en un choque con otro automóvil. H and r block active duty El accidente se debió a la negligencia del otro conductor. H and r block active duty Al final del año 2012, existía una posibilidad razonable de que el dueño del otro vehículo le reembolsara la totalidad de los daños. H and r block active duty Usted no tuvo una pérdida deducible durante el 2012. H and r block active duty En enero de 2013, los tribunales le adjudicaron $2,000. H and r block active duty Sin embargo, en el mes de julio se hizo evidente que no podría cobrar cantidad alguna del otro conductor. H and r block active duty Puede deducir la pérdida en 2013 conforme a los límites explicados más adelante. H and r block active duty Reembolso real mayor a la cantidad esperada. H and r block active duty   Si posteriormente recibe un reembolso que resulta ser mayor que la cantidad esperada, tras haber solicitado una deducción por la pérdida, puede que tenga que incluir el monto adicional del reembolso en sus ingresos del año en que lo recibió. H and r block active duty No obstante, si alguna parte de la deducción original no redujo su impuesto para el año anterior, no incluya esa parte del reembolso en sus ingresos. H and r block active duty No vuelva a calcular su impuesto para el año en que solicitó la deducción. H and r block active duty Para más información, vea Recuperación de Fondos en el capítulo 12. H and r block active duty Si el total de todos los reembolsos que reciba es mayor a la base ajustada de los bienes destruidos o robados, obtendrá una ganancia a partir del hecho fortuito o robo. H and r block active duty Si ya ha hecho una deducción por una pérdida y recibe ese reembolso posteriormente en otro año, es posible que tenga que incluir la ganancia en sus ingresos por el año posterior. H and r block active duty Incluya la ganancia como ingreso ordinario hasta el monto de la deducción que redujo sus impuestos el año anterior. H and r block active duty Vea Cómo Calcular una Ganancia en la Publicación 547(SP) para más información sobre cómo tratar una ganancia proveniente del reembolso de un hecho fortuito o robo. H and r block active duty Reembolso real por la cantidad esperada. H and r block active duty   Si recibe un reembolso por la cantidad exacta que esperaba recibir, no tiene que incluir cantidad alguna en sus ingresos y no puede deducir pérdida adicional alguna. H and r block active duty Ejemplo. H and r block active duty En diciembre de 2013, usted tuvo un accidente cuando conducía su automóvil personal. H and r block active duty Las reparaciones de su automóvil costaron $950. H and r block active duty Usted tenía $100 como deducible de su seguro contra choques. H and r block active duty Su compañía de seguros aceptó reembolsarle la cantidad correspondiente al resto de los daños. H and r block active duty Como esperaba un reembolso de la compañía de seguros, en el año 2013 no tuvo una deducción de pérdida por hecho fortuito. H and r block active duty Debido a la regla de los $100 (tratada más adelante bajo Límites de la Deducción ), no puede deducir los $100 que pagó como suma deducible. H and r block active duty Cuando reciba los $850 de la compañía de seguros en 2014, no los declare como ingresos. H and r block active duty Un Solo Hecho Fortuito en Bienes Múltiples Bienes muebles. H and r block active duty   Los bienes muebles son todos aquéllos que no sean bienes raíces. H and r block active duty Si le roban bienes muebles, o si un hecho fortuito los daña o los destruye, tendrá que calcular la pérdida de cada artículo por separado. H and r block active duty Luego combine dichas pérdidas para calcular el total de su pérdida procedente de aquel hecho fortuito o robo. H and r block active duty Ejemplo. H and r block active duty Un incendio en su casa destruyó una silla tapizada, una alfombra oriental y una mesa antigua. H and r block active duty Usted no tenía seguro contra incendio para cubrir su pérdida. H and r block active duty (Éste fue el único hecho fortuito o robo que sufrió durante el año). H and r block active duty Pagó $750 por la silla y calculó que la misma tenía un valor justo de mercado de $500 justo antes del incendio. H and r block active duty La alfombra costó $3,000 y tenía un valor justo de mercado de $2,500 justo antes del incendio. H and r block active duty Compró la mesa en una subasta a un precio de $100 antes de enterarse de que era una antigüedad. H and r block active duty La habían tasado en $900 antes del incendio. H and r block active duty La pérdida de cada uno de esos artículos se calcula de la manera siguiente:     Silla Alfombra Mesa 1) Base (costo) $750 $3,000 $100 2) Valor justo de mercado antes del incendio $500 $2,500 $900 3) Valor justo de mercado después del incendio –0– –0– –0– 4) Disminución del valor justo de mercado $500 $2,500 $900 5) Pérdida (cantidad menor entre la línea (1) o la línea (4)) $500 $2,500 $100           6) Pérdida total     $3,100 Bienes raíces. H and r block active duty   Para calcular una pérdida de bienes raíces de uso personal, toda la propiedad (incluidas las mejoras como edificios, árboles y arbustos) se considera una sola. H and r block active duty Calcule la pérdida utilizando la cantidad de la base ajustada o la disminución del valor justo de mercado de toda la propiedad, la que sea menor. H and r block active duty Ejemplo. H and r block active duty Usted compró su vivienda hace algunos años. H and r block active duty En esa época pagó $160,000 ($20,000 por el terreno y $140,000 por la casa). H and r block active duty También gastó $2,000 por concepto de jardinería ornamental. H and r block active duty Este año, un incendio destruyó su vivienda. H and r block active duty El incendio también ocasionó daños a los arbustos y árboles del patio. H and r block active duty El incendio fue la única pérdida por hecho fortuito o robo que tuvo este año. H and r block active duty Tasadores competentes valoraron la propiedad completa en $200,000 antes del incendio, pero sólo en $30,000 después de éste. H and r block active duty (No se incluye la pérdida de enseres domésticos en este ejemplo. H and r block active duty Ésta se calcularía por separado para cada artículo, como se explica anteriormente bajo Bienes muebles ). H and r block active duty Poco después del incendio, la compañía de seguros le pagó $155,000 por la pérdida. H and r block active duty La deducción de la pérdida por hecho fortuito se calcula de la siguiente forma: 1) Base ajustada de la propiedad completa (terreno, edificio y jardinería ornamental) $162,000 2) Valor justo de mercado de toda la propiedad antes del incendio $200,000 3) Valor justo de mercado de toda la propiedad después del incendio 30,000 4) Disminución del valor justo de mercado de toda la propiedad $170,000 5) Pérdida (cantidad menor entre la línea (1) o la línea (4)) $162,000 6) Reste la cantidad del seguro 155,000 7) Pérdida después del reembolso $7,000 Tabla 25-1. H and r block active duty Cómo Aplicar los Límites de la Deducción por Bienes de Uso Personal   Regla de los $100 Regla del 10% Aplicación General Al calcular su deducción, tiene que restar $100 de cada pérdida por hecho fortuito o robo. H and r block active duty Aplique esta regla después de haber calculado el monto de su pérdida. H and r block active duty Tiene que restar el 10% de su ingreso bruto ajustado del total de las pérdidas por hecho fortuito o robo. H and r block active duty Aplique esta regla después de haber descontado $100 (regla de los $100) de cada pérdida. H and r block active duty Un Solo Suceso Aplique esta regla sólo una vez, aún cuando se haya visto afectado un gran número de bienes. H and r block active duty Aplique esta regla sólo una vez, aún cuando se haya visto afectado un gran número de bienes. H and r block active duty Más de un Suceso Aplique esta regla a la pérdida derivada de cada suceso. H and r block active duty Aplique esta regla al total de pérdidas derivadas de todos los sucesos. H and r block active duty Más de una Persona– Con Pérdida del Mismo Suceso (que no sea una pareja casada que presenta una declaración conjunta) Aplique esta regla independientemente a cada persona. H and r block active duty Aplique esta regla independientemente a cada persona. H and r block active duty Pareja Casada– con pérdidas a partir del mismo suceso Declaración Conjunta Aplique esta regla como si fueran una sola persona. H and r block active duty Aplique esta regla como si fueran una sola persona. H and r block active duty Declaración por Separado Aplique esta regla independientemente a cada cónyuge. H and r block active duty Aplique esta regla independientemente a cada cónyuge. H and r block active duty Más de un Dueño  (que no sea una pareja casada  que presenta una declaración conjunta) Aplique esta regla independientemente a cada propietario de una misma propiedad. H and r block active duty Aplique esta regla independientemente a cada propietario de una misma propiedad. H and r block active duty Límites de la Deducción Después de calcular la pérdida por hecho fortuito o robo, tiene que calcular cuánta parte de la pérdida puede deducir. H and r block active duty Si la misma fue una pérdida en bienes de uso personal o de su familia, hay dos límites a la cantidad que puede deducir por el hecho fortuito o robo. H and r block active duty Tiene que descontar $100 (regla de los $100) de cada pérdida por hecho fortuito o robo. H and r block active duty Tiene que restar además el 10% de su ingreso bruto ajustado (regla del 10%) del total de sus pérdidas por hecho fortuito o robo. H and r block active duty Estas reducciones se hacen en el Formulario 4684, en inglés. H and r block active duty Estas reglas se explican a continuación y la Tabla 25-1 resume cómo aplicar la regla de los $100 y la regla del 10% en varias situaciones. H and r block active duty Para explicaciones y ejemplos más detallados, vea la Publicación 547(SP). H and r block active duty Propiedad usada en parte para fines comerciales y en parte para fines personales. H and r block active duty   Cuando los bienes se utilizan en parte para fines personales y en parte para fines comerciales o de generación de ingresos, la deducción de la pérdida por hechos fortuitos o robo se calcula por separado para la porción de uso personal y para la porción con fines comerciales o de generación de ingresos. H and r block active duty Es preciso calcular ambas por separado porque la regla de los $100 y la regla del 10% son aplicables únicamente a la pérdida ocasionada en la porción para uso personal de la propiedad. H and r block active duty Regla de los $100 Después de calcular su pérdida de bienes de uso personal debido a un hecho fortuito o robo, tiene que restar $100 de esa pérdida. H and r block active duty Esta reducción es aplicable a cada pérdida total por hecho fortuito o robo. H and r block active duty No importa el número de bienes afectados en un suceso. H and r block active duty Sólo será aplicable una reducción de $100. H and r block active duty Ejemplo. H and r block active duty Una tormenta de granizo causa daños a su casa y a su automóvil. H and r block active duty Calcule la cantidad de la pérdida, como se explica anteriormente, para cada uno de estos artículos. H and r block active duty Como las pérdidas se deben a un solo acontecimiento, combine las pérdidas y descuente $100 del monto combinado. H and r block active duty Un solo suceso. H and r block active duty   Por lo general, los sucesos que están estrechamente relacionados en cuanto a origen causan un solo hecho fortuito. H and r block active duty Es un solo hecho fortuito cuando el daño se deriva de dos o más causas estrechamente relacionadas, como por ejemplo, daños por viento e inundaciones provocados por la misma tormenta. H and r block active duty Regla del 10% Tiene que restar, del total de sus pérdidas por hecho fortuito o robo causadas a bienes de uso personal, un 10% de su ingreso bruto ajustado. H and r block active duty Aplique esta regla después de haber descontado $100 de cada pérdida. H and r block active duty Para información adicional, vea las Instrucciones del Formulario 4684, en inglés. H and r block active duty Si tiene ganancias y pérdidas por hecho fortuito o robo, vea más adelante la sección titulada Ganancias y pérdidas. H and r block active duty Ejemplo 1. H and r block active duty En junio, descubrió que robaron en su casa. H and r block active duty Su pérdida después del reeembolso del seguro fue $2,000. H and r block active duty Su ingreso bruto ajustado del año en el que descubrió el robo es $29,500. H and r block active duty Primero se aplica la regla de los $100 y luego la regla del 10%. H and r block active duty Calcule su deducción por concepto de pérdida por robo como se muestra a continuación: 1) Pérdida después del reembolso del seguro $2,000 2) Reste $100 100 3) Pérdida después de aplicar la regla de los $100 $1,900 4) Reste el 10% de $29,500 de ingreso bruto ajustado 2,950 5) Deducción de pérdida por robo –0–       Usted no tiene una deducción por concepto de pérdida por robo porque su pérdida después de haber aplicado la regla de los $100 ($1,900) es menor del 10% de su ingreso bruto ajustado ($2,950). H and r block active duty Ejemplo 2. H and r block active duty En marzo, usted tuvo un accidente automovilístico que destruyó completamente su vehículo. H and r block active duty No tenía seguro contra accidentes y por lo tanto no recibió reembolso del seguro. H and r block active duty La pérdida que tuvo en su automóvil fue $1,800. H and r block active duty En noviembre, un incendio causó daños en el sótano de su casa y destruyó completamente los muebles, la máquina lavadora, la secadora y otros artículos que guardaba allí. H and r block active duty Su pérdida de los artículos del sótano después del reembolso fue de $2,100. H and r block active duty Su ingreso bruto ajustado para el año en que ocurrieron el accidente y el incendio es de $25,000. H and r block active duty Usted calcula su deducción de pérdidas por hechos fortuitos de la siguiente forma:             Vehículo Sótano 1) Pérdida $1,800 $2,100 2) Reste $100 por incidente 100 100 3) Pérdida después de aplicar la regla de los $100 $1,700 $2,000 4) Total de la pérdida $3,700 5) Reste el 10% de $25,000 del ingreso bruto ajustado 2,500 6) Deducción de pérdida por hecho fortuito $1,200 Ganancias y pérdidas. H and r block active duty   Si tiene tanto ganancias como pérdidas por hechos fortuitos o robo de bienes de uso personal, tiene que comparar el total de ganancias con el total de pérdidas. H and r block active duty Haga esto luego de haber descontado todo reembolso, y los $100, del monto de cada pérdida, pero antes de haber restado el 10% del ingreso bruto ajustado de las pérdidas. H and r block active duty Las ganancias por hecho fortuito o robo no incluyen ganancias que usted haya decidido aplazar. H and r block active duty Vea la Publicación 547(SP) para más información sobre el aplazamiento de la declaración de una ganancia. H and r block active duty Pérdidas mayores a las ganancias. H and r block active duty   Si sus pérdidas resultan ser mayores que sus ganancias reconocidas, reste las ganancias de las pérdidas y reste del resultado el 10% de su ingreso bruto ajustado. H and r block active duty El resto, si lo hubiera, es su pérdida deducible proveniente de bienes de uso personal. H and r block active duty Ganancias mayores a las pérdidas. H and r block active duty   Si las ganancias reconocidas son mayores que las pérdidas, reste las pérdidas de las ganancias. H and r block active duty La diferencia se considera una ganancia de capital y tiene que declararse en el Anexo D (Formulario 1040). H and r block active duty La regla del 10% no es aplicable a las ganancias. H and r block active duty Cuándo Declarar Ganancias y Pérdidas Ganancias. H and r block active duty   Si recibe un reembolso de seguros o de otro tipo que sea mayor a la base ajustada en los bienes que fueron destruidos o robados, tiene una ganancia resultante del hecho fortuito o robo. H and r block active duty Tiene que incluir esta ganancia en su ingreso en el año en que reciba el reembolso, a menos que escoja aplazar la declaración de la ganancia según lo explicado en la Publicación 547(SP). H and r block active duty Si tiene una pérdida, vea la Tabla 25-2. H and r block active duty Tabla 25-2. H and r block active duty Cuándo Deducir una Pérdida SI tiene una pérdida. H and r block active duty . H and r block active duty . H and r block active duty ENTONCES dedúzcala en el año en el que. H and r block active duty . H and r block active duty . H and r block active duty proveniente de un hecho fortuito, ocurrió la pérdida. H and r block active duty en una zona de desastre declarada como tal por el gobierno federal, ocurrió el desastre o el año inmediatamente antes del desastre. H and r block active duty proveniente de un robo, el robo fue descubierto. H and r block active duty en un depósito tratado como:   • hecho fortuito o cualquier pérdida ordinaria, se puede llegar a un cálculo aproximado razonable. H and r block active duty • deuda incobrable, los depósitos no tienen ningún valor. H and r block active duty Pérdidas. H and r block active duty   Por lo general, puede deducir una pérdida por hecho fortuito no reembolsable sólo en el año tributario en el cual ocurrió el hecho fortuito. H and r block active duty Esto es aplicable aun cuando no repare o reponga los bienes dañados hasta un año posterior. H and r block active duty   Puede deducir pérdidas por robo no reembolsables sólo en el año en el que descubrió que los bienes fueron robados. H and r block active duty   Si no está seguro de si se le va a reembolsar alguna parte de la pérdida por hecho fortuito o robo, no deduzca dicha parte hasta el año tributario en que llegue a ser razonablemente seguro que no se le va a reembolsar. H and r block active duty Pérdidas de depósitos. H and r block active duty   Si su pérdida es una pérdida de depósitos hechos en una institución financiera insolvente o en quiebra, vea la sección anterior, Pérdidas de Depósitos . H and r block active duty Pérdidas en Zonas de Desastre Normalmente, tiene que deducir una pérdida por hecho fortuito en el año en el que aconteció. H and r block active duty No obstante, si sufre una pérdida por hecho fortuito a causa de un desastre declarado como tal por el gobierno federal que ocurrió en una zona beneficiaria de ayuda pública y/o privada, puede optar por deducir esta pérdida en su declaración o declaración enmendada para cualquiera de los siguientes años: El año en el que aconteció el desastre. H and r block active duty El año inmediatamente anterior al año cuando aconteció el desastre. H and r block active duty Ganancias. H and r block active duty    Hay reglas especiales que corresponden si escoge aplazar la declaración de ganancias sobre bienes dañados o destruidos en una zona de desastre declarada como tal por el gobierno federal. H and r block active duty Para saber más sobre esas reglas especiales, vea la Publicación 547(SP). H and r block active duty Plazos tributarios aplazados. H and r block active duty   El IRS puede aplazar ciertos plazos tributarios hasta 1 año para aquellos contribuyentes que sean afectados por un desastre declarado por el gobierno federal. H and r block active duty Los plazos tributarios que puede aplazar el IRS incluyen aquéllos para presentar las declaraciones de impuesto sobre el ingreso y el impuesto sobre la nómina, y también puede aplazar los plazos para pagar el impuesto sobre el ingreso y el impuesto sobre la nómina así como para hacer aportaciones a un arreglo IRA tradicional o un arreglo Roth IRA. H and r block active duty   Si se posterga el plazo tributario, el IRS anunciará este aplazamiento en su zona mediante un comunicado de prensa, una orden reglamentaria sobre impuestos, procedimientos tributarios, avisos, anuncios y a través de otros comunicados del Boletín de Impuestos Internos (IRB, por sus siglas en inglés) que le puedan servir de guía. H and r block active duty Vaya a www. H and r block active duty irs. H and r block active duty gov/Spanish/Alivio-Tributario-en-Situaciones-de-Desastre-para-Personas-y-Negocios para ver si algún plazo tributario ha sido pospuesto en su área y para más información acerca de alivios en situaciones de desastre. H and r block active duty Quién cumple los requisitos. H and r block active duty   Si el IRS posterga un plazo tributario, los siguientes contribuyentes reúnen los requisitos para este aplazamiento: Toda persona física cuya vivienda principal está ubicada en una zona de desastre con cobertura (como se define más adelante). H and r block active duty Toda entidad comercial o empresario por cuenta propia cuyo lugar principal de trabajo se encuentre en una zona de desastre con cobertura. H and r block active duty Una persona que trabaje en servicios de ayuda y esté afiliada con alguna organización filantrópica o gubernamental y que esté ofreciendo ayuda en una zona de desastre que tenga cobertura. H and r block active duty Toda persona física, entidad comercial o empresa por cuenta propia cuyos registros se necesiten para cumplir un plazo tributario ya aplazado, siempre que esa documentación se mantenga en una zona de desastre con cobertura. H and r block active duty No es necesario que la vivienda principal o lugar principal de trabajo esté ubicado en la zona de desastre con cobertura. H and r block active duty Todo caudal hereditario o fideicomiso que tenga registros tributarios necesarios para cumplir un plazo tributario ya aplazado, siempre que esa documentación se mantenga en una zona de desastre con cobertura. H and r block active duty El cónyuge que presente una declaración conjunta con un contribuyente que reúna los requisitos para obtener un aplazamiento. H and r block active duty Toda persona física, entidad comercial o empresa por cuenta propia no ubicada en una zona de desastre con cobertura pero cuyos registros necesarios para cumplir un plazo tributario ya aplazado se mantengan en dicha zona de desastre con cobertura. H and r block active duty Toda persona física que haya visitado la zona de desastre con cobertura y que haya fallecido o sufrido lesiones por causa del desastre. H and r block active duty Cualquier otra persona que el IRS determine que ha sido afectada por un desastre declarado como tal por el gobierno federal. H and r block active duty Zona de desastre con cobertura. H and r block active duty   Es una zona de desastre declarada como tal por el gobierno federal en la cual el IRS ha decidido postergar los plazos tributarios hasta por un año. H and r block active duty Reducción de intereses y multas. H and r block active duty   El IRS puede reducir los intereses y multas por impuestos sobre el ingreso que no hayan sido pagados en su totalidad por la duración del aplazamiento de plazos tributarios. H and r block active duty Información adicional. H and r block active duty   Para mayor información, vea Pérdidas en Zonas de Desastre en la Publicación 547(SP). H and r block active duty Cómo Declarar Ganancias y Pérdidas Use el Formulario 4684, en inglés, para declarar una ganancia o pérdida deducible de un hecho fortuito o robo. H and r block active duty Si sufre más de un solo hecho fortuito o robo, use un Formulario 4684 distinto para determinar su pérdida o ganancia para cada acontecimiento. H and r block active duty Combine las ganancias y pérdidas en un solo Formulario 4684. H and r block active duty Siga las instrucciones del mismo con respecto a qué líneas se han de llenar. H and r block active duty Además, tiene que usar el anexo correspondiente para declarar una ganancia o pérdida. H and r block active duty El anexo que debe usar dependerá de si tiene una ganancia o pérdida. H and r block active duty Si tiene una: Declárela en el: Ganancia Anexo D (Formulario 1040) Pérdida Anexo A (Formulario 1040) Ajustes a la base. H and r block active duty   Si tiene una pérdida por hecho fortuito o robo, tiene que restar de su base en la propiedad todo seguro u otro reembolso que reciba y toda otra pérdida deducible. H and r block active duty Las cantidades que gaste en la restauración de su propiedad después de un hecho fortuito aumentan su base ajustada. H and r block active duty Vea Base Ajustada en el capítulo 13 para más información. H and r block active duty Pérdida neta de operación (NOL, por sus siglas en inglés). H and r block active duty   Si su deducción por hechos fortuitos y robo hace que sus deducciones para el año sean mayores que su ingreso anual para el mismo año, es posible que tenga una pérdida neta de operación. H and r block active duty Puede declarar una pérdida neta de operación para reducir sus impuestos de un año anterior, lo que le permite obtener un reembolso de impuestos que ya ha pagado. H and r block active duty Otra posibilidad es usarla para reducir sus impuestos durante un año posterior. H and r block active duty No necesita tener una empresa para tener una pérdida neta de operación debido a hechos fortuitos o robo. H and r block active duty Para más información, vea la Publicación 536, Net Operating Losses (NOLs) for Individuals, Estates, and Trusts (Pérdidas netas de operación (NOL) para personas físicas, caudales hereditarios y fideicomisos), en inglés. 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Help for Victims of Hurricane Sandy

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The IRS is providing help to the victims of Hurricane Sandy. Special tax relief and assistance is available to taxpayers in the Presidential Disaster Areas. 

So far, the IRS filing and payment relief applies to the following localities identified by FEMA for Individual Assistance due to Hurricane Sandy:

  • In Connecticut: Fairfield, Middlesex, New Haven, and New London Counties and the Mashantucket Pequot Tribal Nation and Mohegan Tribal Nation located within New London County;

  • In Maryland: Somerset County
  • In New Jersey: Atlantic, Bergen, Burlington, Camden, Cape May, Cumberland, Essex, Gloucester, Hudson, Hunterdon, Mercer, Middlesex, Monmouth, Morris, Ocean, Passaic, Salem, Somerset, Sussex, Union and Warren;
  • In New York: Bronx, Kings, Nassau, New York, Orange, Putnam, Queens, Richmond, Rockland, Sullivan, Suffolk, Ulster and Westchester;
  • In Rhode Island: Newport and Washington counties.

The IRS also announced additional tax relief to certain affected individuals and businesses, further extending tax deadlines of that relief until April 1 for the following localities:

  • In New Jersey: Monmouth and Ocean counties.
  • In New York: Nassau, Queens, Richmond and Suffolk counties.

We are monitoring the situation closely to resolve potential tax administration issues as they are identified. The IRS often updates its information on disaster relief efforts related to Hurricane Sandy. For the latest news, check this page frequently.

News Releases

  • IR-2013-16, IRS Extends Tax Relief to Some New Jersey and New York Victims of Hurricane Sandy; Return Filing and Tax Payment Deadline Extended to April 1, 2013
  • IR-2012-96, IRS Gives Additional Time to Small, Automatically Revoked Tax-Exempt Organizations Affected by Hurricane Sandy
  • IR-2012-94, IRS Extends Hurricane Sandy Diesel Fuel Penalty Waiver to Dec. 7 for New Jersey and Parts of New York
  • IR-2012-93, Retirement Plans Can Make Loans, Hardship Distributions to Sandy Victims
  • IR-2012-91, IRS Warns Consumers of Possible Scams Relating to Hurricane Sandy Relief
  • IR-2012-91SP, IRS Advierte a Consumidores de Posibles Estafas Relacionadas a las Ayudas por el Huracán Sandy
  • IR-2012-88, Treasury, IRS Announce Special Relief to Encourage Leave-Donation Programs for Victims of Hurricane Sandy
  • IR-2012-88SP, Tesoro y IRS Anuncian Alivio Especial para Estimular Programas Que Permitan la Donación de Días de Paga a Víctimas del Huracán Sandy
  • IR-2012-87, IRS Expedites Charity Applications, Urges Use of Existing Charities
  • IR-2012-87SP, El IRS Acelera Las Solicitudes de Organizaciones Benéficas, Recomienda el Uso de Caridades Existentes
  • IR-2012-86, Treasury and IRS Expand Availability of Housing for Hurricane Sandy Victims
  • IR-2012-85, IRS Waives Diesel Fuel Penalty Due to Hurricane Sandy
  • IR-2012-84, IRS Announces Qualified Disaster Treatment of Payments to Victims of Hurricane Sandy
  • IR-2012-84SP, El IRS Anuncia el Trato de Pagos Por un Desastre Calificado para las Víctimas del Huracán Sandy
  • IR-2012-83, IRS Provides Tax Relief to Victims of Hurricane Sandy; Return Filing and Tax Payment Deadline Extended to Feb. 1, 2013
  • IR-2012-83SP, IRS Ofrece Alivio a Víctimas del Huracán Sandy; Extiende Plazo de Presentación de Declaraciones de Impuestos y Pagos al 1 de Febrero de 2013
  • IR-2012-82, IRS Gives Additional Time to Taxpayers and Preparers Affected by Hurricane Sandy; File and Pay by Nov. 7

Legal Guidance

  • Notice 2013-21, Postponement of Deadline for Making an Election to Deduct for the Preceding Taxable Year Losses Attributable to Hurricane Sandy
  • Notice 2012-71, Postponement of Deadline for Transitional Relief under Notice 2011-43 for Certain Small Organizations Affected by Hurricane Sandy
  • Notice 2012-69, Treatment of Certain Amounts Paid to Section 170(c) Organizations under Certain Employer Leave-Based Donation Programs to Aid Victims of Hurricane Sandy
  • Notice 2012-68, Low-Income Housing Credit Disaster Relief for Hurricane Sandy

Other Resources

For additional information provided by the federal government on disaster recovery, visit DisasterAssistance.gov and the Hurricane Sandy Recovery page on USA.gov. The latest Federal Emergency Management Agency disaster declarations are also available.

Related Item: Hurricane Sandy News Releases and Legal Guidance

 

Page Last Reviewed or Updated: 05-Nov-2013

The H And R Block Active Duty

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