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H&r Block At Home

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H&r Block At Home

H&r block at home Publication 547 - Main Content Table of Contents CasualtyFamily pet. H&r block at home Progressive deterioration. H&r block at home Special Procedure for Damage From Corrosive Drywall Theft Loss on Deposits Proof of Loss Figuring a LossGain from reimbursement. H&r block at home Business or income-producing property. H&r block at home Loss of inventory. H&r block at home Leased property. H&r block at home Exception for personal-use real property. H&r block at home Decrease in Fair Market Value Adjusted Basis Insurance and Other Reimbursements Deduction Limits2% Rule $100 Rule 10% Rule Figuring the Deduction Figuring a GainPostponement of Gain When To Report Gains and LossesLoss on deposits. H&r block at home Lessee's loss. H&r block at home Disaster Area LossesDisaster loss to inventory. H&r block at home Main home in disaster area. H&r block at home Unsafe home. H&r block at home Time limit for making choice. H&r block at home Revoking your choice. H&r block at home Figuring the loss deduction. H&r block at home How to report the loss on Form 1040X. H&r block at home Records. H&r block at home Need a copy of your tax return for the preceding year? Postponed Tax Deadlines Contacting the Federal Emergency Management Agency (FEMA) How To Report Gains and LossesProperty held 1 year or less. H&r block at home Property held more than 1 year. H&r block at home Depreciable property. H&r block at home Adjustments to Basis If Deductions Are More Than Income How To Get Tax HelpLow Income Taxpayer Clinics Casualty A casualty is the damage, destruction, or loss of property resulting from an identifiable event that is sudden, unexpected, or unusual. H&r block at home A sudden event is one that is swift, not gradual or progressive. H&r block at home An unexpected event is one that is ordinarily unanticipated and unintended. H&r block at home An unusual event is one that is not a day-to-day occurrence and that is not typical of the activity in which you were engaged. H&r block at home Generally, casualty losses are deductible during the taxable year that the loss occurred. H&r block at home See Table 3, later. H&r block at home Deductible losses. H&r block at home   Deductible casualty losses can result from a number of different causes, including the following. H&r block at home Car accidents (but see Nondeductible losses , next, for exceptions). H&r block at home Earthquakes. H&r block at home Fires (but see Nondeductible losses , next, for exceptions). H&r block at home Floods. H&r block at home Government-ordered demolition or relocation of a home that is unsafe to use because of a disaster as discussed under Disaster Area Losses , later. H&r block at home Mine cave-ins. H&r block at home Shipwrecks. H&r block at home Sonic booms. H&r block at home Storms, including hurricanes and tornadoes. H&r block at home Terrorist attacks. H&r block at home Vandalism. H&r block at home Volcanic eruptions. H&r block at home Nondeductible losses. H&r block at home   A casualty loss is not deductible if the damage or destruction is caused by the following. H&r block at home Accidentally breaking articles such as glassware or china under normal conditions. H&r block at home A family pet (explained below). H&r block at home A fire if you willfully set it, or pay someone else to set it. H&r block at home A car accident if your willful negligence or willful act caused it. H&r block at home The same is true if the willful act or willful negligence of someone acting for you caused the accident. H&r block at home Progressive deterioration (explained below). H&r block at home However, see Special Procedure for Damage From Corrosive Drywall , later. H&r block at home Family pet. H&r block at home   Loss of property due to damage by a family pet is not deductible as a casualty loss unless the requirements discussed earlier under Casualty are met. H&r block at home Example. H&r block at home Your antique oriental rug was damaged by your new puppy before it was housebroken. H&r block at home Because the damage was not unexpected and unusual, the loss is not deductible as a casualty loss. H&r block at home Progressive deterioration. H&r block at home   Loss of property due to progressive deterioration is not deductible as a casualty loss. H&r block at home This is because the damage results from a steadily operating cause or a normal process, rather than from a sudden event. H&r block at home The following are examples of damage due to progressive deterioration. H&r block at home The steady weakening of a building due to normal wind and weather conditions. H&r block at home The deterioration and damage to a water heater that bursts. H&r block at home However, the rust and water damage to rugs and drapes caused by the bursting of a water heater does qualify as a casualty. H&r block at home Most losses of property caused by droughts. H&r block at home To be deductible, a drought-related loss generally must be incurred in a trade or business or in a transaction entered into for profit. H&r block at home Termite or moth damage. H&r block at home The damage or destruction of trees, shrubs, or other plants by a fungus, disease, insects, worms, or similar pests. H&r block at home However, a sudden destruction due to an unexpected or unusual infestation of beetles or other insects may result in a casualty loss. H&r block at home Special Procedure for Damage From Corrosive Drywall Under a special procedure, you can deduct the amounts you paid to repair damage to your home and household appliances due to corrosive drywall. H&r block at home Under this procedure, you treat the amounts paid for repairs as a casualty loss in the year of payment. H&r block at home For example, amounts you paid for repairs in 2013 are deductible on your 2013 tax return and amounts you paid for repairs in 2012 are deductible on your 2012 tax return. H&r block at home Note. H&r block at home If you paid for any repairs before 2013 and you choose to follow this special procedure, you can amend your return for the earlier year by filing Form 1040X, Amended U. H&r block at home S. H&r block at home Individual Income Tax Return, and attaching a completed Form 4684 for the appropriate year. H&r block at home Form 4684 for the appropriate year can be found at IRS. H&r block at home gov. H&r block at home Generally, Form 1040X must be filed within 3 years after the date the original return was filed or within 2 years after the date the tax was paid, whichever is later. H&r block at home Corrosive drywall. H&r block at home   For purposes of this special procedure, “corrosive drywall” means drywall that is identified as problem drywall under the two-step identification method published by the Consumer Product Safety Commission (CPSC) and the Department of Housing and Urban Development (HUD) in their interim guidance dated January 28, 2010, as revised by the CPSC and HUD. H&r block at home The revised identification guidance and remediation guidelines are available at www. H&r block at home cpsc. H&r block at home gov/Safety-Education/Safety-Education-Centers/Drywall. H&r block at home Special instructions for completing Form 4684. H&r block at home   If you choose to follow this special procedure, complete Form 4684, Section A, according to the instructions below. H&r block at home The IRS will not challenge your treatment of damage resulting from corrosive drywall as a casualty loss if you determine and report the loss as explained below. H&r block at home Top margin of Form 4684. H&r block at home   Enter “Revenue Procedure 2010-36”. H&r block at home Line 1. H&r block at home   Enter the information required by the line 1 instructions. H&r block at home Line 2. H&r block at home   Skip this line. H&r block at home Line 3. H&r block at home   Enter the amount of insurance or other reimbursements you received (including through litigation). H&r block at home If none, enter -0-. H&r block at home Lines 4–7. H&r block at home   Skip these lines. H&r block at home Line 8. H&r block at home   Enter the amount you paid to repair the damage to your home and household appliances due to corrosive drywall. H&r block at home Enter only the amounts you paid to restore your home to the condition existing immediately before the damage. H&r block at home Do not enter any amounts you paid for improvements or additions that increased the value of your home above its pre-loss value. H&r block at home If you replaced a household appliance instead of repairing it, enter the lesser of: The current cost to replace the original appliance, or The basis of the original appliance (generally its cost). H&r block at home Line 9. H&r block at home   If line 8 is more than line 3, do one of the following. H&r block at home If you have a pending claim for reimbursement (or you intend to pursue reimbursement), enter 75% of the difference between lines 3 and 8. H&r block at home If item (1) does not apply to you, enter the full amount of the difference between lines 3 and 8. H&r block at home If line 8 is less than or equal to line 3, you cannot claim a casualty loss deduction using this special procedure. H&r block at home    If you have a pending claim for reimbursement (or you intend to pursue reimbursement), you may have income or an additional deduction in a later tax year depending on the actual amount of reimbursement received. H&r block at home See Reimbursement Received After Deducting Loss, later. H&r block at home Lines 10–18. H&r block at home   Complete these lines according to the Instructions for Form 4684. H&r block at home Choosing not to follow this special procedure. H&r block at home   If you choose not to follow this special procedure, you are subject to all of the provisions that apply to the deductibility of casualty losses, and you must complete lines 1–9 according to the Instructions for Form 4684. H&r block at home This means, for example, that you must establish that the damage, destruction, or loss of property resulted from an identifiable event as defined earlier under Casualty . H&r block at home Furthermore, you must have proof that shows the following. H&r block at home The loss is properly deductible in the tax year you claimed it and not in some other year. H&r block at home See When To Report Gains and Losses , later. H&r block at home The amount of the claimed loss. H&r block at home See Proof of Loss , later. H&r block at home No claim for reimbursement of any portion of the loss exists for which there is a reasonable prospect of recovery. H&r block at home See When To Report Gains and Losses , later. H&r block at home Theft A theft is the taking and removing of money or property with the intent to deprive the owner of it. H&r block at home The taking of property must be illegal under the law of the state where it occurred and it must have been done with criminal intent. H&r block at home You do not need to show a conviction for theft. H&r block at home Theft includes the taking of money or property by the following means. H&r block at home Blackmail. H&r block at home Burglary. H&r block at home Embezzlement. H&r block at home Extortion. H&r block at home Kidnapping for ransom. H&r block at home Larceny. H&r block at home Robbery. H&r block at home The taking of money or property through fraud or misrepresentation is theft if it is illegal under state or local law. H&r block at home Decline in market value of stock. H&r block at home   You cannot deduct as a theft loss the decline in market value of stock acquired on the open market for investment if the decline is caused by disclosure of accounting fraud or other illegal misconduct by the officers or directors of the corporation that issued the stock. H&r block at home However, you can deduct as a capital loss the loss you sustain when you sell or exchange the stock or the stock becomes completely worthless. H&r block at home You report a capital loss on Schedule D (Form 1040). H&r block at home For more information about stock sales, worthless stock, and capital losses, see chapter 4 of Publication 550. H&r block at home Mislaid or lost property. H&r block at home    The simple disappearance of money or property is not a theft. H&r block at home However, an accidental loss or disappearance of property can qualify as a casualty if it results from an identifiable event that is sudden, unexpected, or unusual. H&r block at home Sudden, unexpected, and unusual events were defined earlier under Casualty . H&r block at home Example. H&r block at home A car door is accidentally slammed on your hand, breaking the setting of your diamond ring. H&r block at home The diamond falls from the ring and is never found. H&r block at home The loss of the diamond is a casualty. H&r block at home Losses from Ponzi-type investment schemes. H&r block at home   The IRS has issued the following guidance to assist taxpayers who are victims of losses from Ponzi-type investment schemes: Revenue Ruling 2009-9, 2009-14 I. H&r block at home R. H&r block at home B. H&r block at home 735 (available at www. H&r block at home irs. H&r block at home gov/irb/2009-14_IRB/ar07. H&r block at home html). H&r block at home Revenue Procedure 2009-20, 2009-14 I. H&r block at home R. H&r block at home B. H&r block at home 749 (available at www. H&r block at home irs. H&r block at home gov/irb/2009-14_IRB/ar11. H&r block at home html). H&r block at home Revenue Procedure 2011-58, 2011-50 I. H&r block at home R. H&r block at home B. H&r block at home 847 (available at www. H&r block at home irs. H&r block at home gov/irb/2011-50_IRB/ar11. H&r block at home html). H&r block at home If you qualify to use Revenue Procedure 2009-20, as modified by Revenue Procedure 2011-58, and you choose to follow the procedures in the guidance, first fill out Section C of Form 4684 to determine the amount to enter on Section B, line 28. H&r block at home Skip lines 19 to 27, but you must fill out Section B, lines 29 to 39, as appropriate. H&r block at home Section C of Form 4684 replaces Appendix A in Revenue Procedure 2009-20. H&r block at home You do not need to complete Appendix A. H&r block at home For more information, see the above revenue ruling and revenue procedures, and the Instructions for Form 4684. H&r block at home   If you choose not to use the procedures in Revenue Procedure 2009-20, as modified by Revenue Procedure 2011-58, you may claim your theft loss by filling out Section B, lines 19 to 39, as appropriate. H&r block at home Loss on Deposits A loss on deposits can occur when a bank, credit union, or other financial institution becomes insolvent or bankrupt. H&r block at home If you incurred this type of loss, you can choose one of the following ways to deduct the loss. H&r block at home As a casualty loss. H&r block at home As an ordinary loss. H&r block at home As a nonbusiness bad debt. H&r block at home Casualty loss or ordinary loss. H&r block at home   You can choose to deduct a loss on deposits as a casualty loss or as an ordinary loss for any year in which you can reasonably estimate how much of your deposits you have lost in an insolvent or bankrupt financial institution. H&r block at home The choice generally is made on the return you file for that year and applies to all your losses on deposits for the year in that particular financial institution. H&r block at home If you treat the loss as a casualty or ordinary loss, you cannot treat the same amount of the loss as a nonbusiness bad debt when it actually becomes worthless. H&r block at home However, you can take a nonbusiness bad debt deduction for any amount of loss that is more than the estimated amount you deducted as a casualty or ordinary loss. H&r block at home Once you make the choice, you cannot change it without permission from the Internal Revenue Service. H&r block at home   If you claim an ordinary loss, report it as a miscellaneous itemized deduction on Schedule A (Form 1040), line 23. H&r block at home The maximum amount you can claim is $20,000 ($10,000 if you are married filing separately) reduced by any expected state insurance proceeds. H&r block at home Your loss is subject to the 2%-of-adjusted-gross-income limit. H&r block at home You cannot choose to claim an ordinary loss if any part of the deposit is federally insured. H&r block at home Nonbusiness bad debt. H&r block at home   If you do not choose to deduct the loss as a casualty loss or as an ordinary loss, you must wait until the year the actual loss is determined and deduct the loss as a nonbusiness bad debt in that year. H&r block at home How to report. H&r block at home   The kind of deduction you choose for your loss on deposits determines how you report your loss. H&r block at home See Table 1. H&r block at home More information. H&r block at home   For more information, see Special Treatment for Losses on Deposits in Insolvent or Bankrupt Financial Institutions in the Instructions for Form 4684. H&r block at home Deducted loss recovered. H&r block at home   If you recover an amount you deducted as a loss in an earlier year, you may have to include the amount recovered in your income for the year of recovery. H&r block at home If any part of the original deduction did not reduce your tax in the earlier year, you do not have to include that part of the recovery in your income. H&r block at home For more information, see Recoveries in Publication 525. H&r block at home Proof of Loss To deduct a casualty or theft loss, you must be able to show that there was a casualty or theft. H&r block at home You also must be able to support the amount you take as a deduction. H&r block at home Casualty loss proof. H&r block at home   For a casualty loss, you should be able to show all of the following. H&r block at home The type of casualty (car accident, fire, storm, etc. H&r block at home ) and when it occurred. H&r block at home That the loss was a direct result of the casualty. H&r block at home That you were the owner of the property, or if you leased the property from someone else, that you were contractually liable to the owner for the damage. H&r block at home Whether a claim for reimbursement exists for which there is a reasonable expectation of recovery. H&r block at home Theft loss proof. H&r block at home   For a theft loss, you should be able to show all of the following. H&r block at home When you discovered that your property was missing. H&r block at home That your property was stolen. H&r block at home That you were the owner of the property. H&r block at home Whether a claim for reimbursement exists for which there is a reasonable expectation of recovery. H&r block at home    It is important that you have records that will prove your deduction. H&r block at home If you do not have the actual records to support your deduction, you can use other satisfactory evidence to support it. H&r block at home Figuring a Loss To determine your deduction for a casualty or theft loss, you must first figure your loss. H&r block at home Table 1. H&r block at home Reporting Loss on Deposits IF you choose to report the loss as a(n). H&r block at home . H&r block at home . H&r block at home   THEN report it on. H&r block at home . H&r block at home . H&r block at home casualty loss   Form 4684 and Schedule A  (Form 1040). H&r block at home ordinary loss   Schedule A (Form 1040). H&r block at home nonbusiness bad debt   Form 8949 and Schedule D (Form 1040). H&r block at home Amount of loss. H&r block at home   Figure the amount of your loss using the following steps. H&r block at home Determine your adjusted basis in the property before the casualty or theft. H&r block at home Determine the decrease in fair market value (FMV) of the property as a result of the casualty or theft. H&r block at home From the smaller of the amounts you determined in (1) and (2), subtract any insurance or other reimbursement you received or expect to receive. H&r block at home For personal-use property and property used in performing services as an employee, apply the deduction limits, discussed later, to determine the amount of your deductible loss. H&r block at home Gain from reimbursement. H&r block at home   If your reimbursement is more than your adjusted basis in the property, you have a gain. H&r block at home This is true even if the decrease in the FMV of the property is smaller than your adjusted basis. H&r block at home If you have a gain, you may have to pay tax on it, or you may be able to postpone reporting the gain. H&r block at home See Figuring a Gain , later. H&r block at home Business or income-producing property. H&r block at home   If you have business or income-producing property, such as rental property, and it is stolen or completely destroyed, the decrease in FMV is not considered. H&r block at home Your loss is figured as follows:   Your adjusted basis in the property     MINUS     Any salvage value     MINUS     Any insurance or other reimbursement you  receive or expect to receive   Loss of inventory. H&r block at home   There are two ways you can deduct a casualty or theft loss of inventory, including items you hold for sale to customers. H&r block at home   One way is to deduct the loss through the increase in the cost of goods sold by properly reporting your opening and closing inventories. H&r block at home Do not claim this loss again as a casualty or theft loss. H&r block at home If you take the loss through the increase in the cost of goods sold, include any insurance or other reimbursement you receive for the loss in gross income. H&r block at home   The other way is to deduct the loss separately. H&r block at home If you deduct it separately, eliminate the affected inventory items from the cost of goods sold by making a downward adjustment to opening inventory or purchases. H&r block at home Reduce the loss by the reimbursement you received. H&r block at home Do not include the reimbursement in gross income. H&r block at home If you do not receive the reimbursement by the end of the year, you may not claim a loss to the extent you have a reasonable prospect of recovery. H&r block at home Leased property. H&r block at home   If you are liable for casualty damage to property you lease, your loss is the amount you must pay to repair the property minus any insurance or other reimbursement you receive or expect to receive. H&r block at home Separate computations. H&r block at home   Generally, if a single casualty or theft involves more than one item of property, you must figure the loss on each item separately. H&r block at home Then combine the losses to determine the total loss from that casualty or theft. H&r block at home Exception for personal-use real property. H&r block at home   In figuring a casualty loss on personal-use real property, the entire property (including any improvements, such as buildings, trees, and shrubs) is treated as one item. H&r block at home Figure the loss using the smaller of the following. H&r block at home The decrease in FMV of the entire property. H&r block at home The adjusted basis of the entire property. H&r block at home   See Real property under Figuring the Deduction, later. H&r block at home Decrease in Fair Market Value Fair market value (FMV) is the price for which you could sell your property to a willing buyer when neither of you has to sell or buy and both of you know all the relevant facts. H&r block at home The decrease in FMV used to figure the amount of a casualty or theft loss is the difference between the property's fair market value immediately before and immediately after the casualty or theft. H&r block at home FMV of stolen property. H&r block at home   The FMV of property immediately after a theft is considered to be zero because you no longer have the property. H&r block at home Example. H&r block at home Several years ago, you purchased silver dollars at face value for $150. H&r block at home This is your adjusted basis in the property. H&r block at home Your silver dollars were stolen this year. H&r block at home The FMV of the coins was $1,000 just before they were stolen, and insurance did not cover them. H&r block at home Your theft loss is $150. H&r block at home Recovered stolen property. H&r block at home   Recovered stolen property is your property that was stolen and later returned to you. H&r block at home If you recovered property after you had already taken a theft loss deduction, you must refigure your loss using the smaller of the property's adjusted basis (explained later) or the decrease in FMV from the time just before it was stolen until the time it was recovered. H&r block at home Use this amount to refigure your total loss for the year in which the loss was deducted. H&r block at home   If your refigured loss is less than the loss you deducted, you generally have to report the difference as income in the recovery year. H&r block at home But report the difference only up to the amount of the loss that reduced your tax. H&r block at home For more information on the amount to report, see Recoveries in Publication 525. H&r block at home Figuring Decrease in FMV — Items To Consider To figure the decrease in FMV because of a casualty or theft, you generally need a competent appraisal. H&r block at home However, other measures also can be used to establish certain decreases. H&r block at home See Appraisal and Cost of cleaning up or making repairs , next. H&r block at home Appraisal. H&r block at home   An appraisal to determine the difference between the FMV of the property immediately before a casualty or theft and immediately afterwards should be made by a competent appraiser. H&r block at home The appraiser must recognize the effects of any general market decline that may occur along with the casualty. H&r block at home This information is needed to limit any deduction to the actual loss resulting from damage to the property. H&r block at home   Several factors are important in evaluating the accuracy of an appraisal, including the following. H&r block at home The appraiser's familiarity with your property before and after the casualty or theft. H&r block at home The appraiser's knowledge of sales of comparable property in the area. H&r block at home The appraiser's knowledge of conditions in the area of the casualty. H&r block at home The appraiser's method of appraisal. H&r block at home You may be able to use an appraisal that you used to get a federal loan (or a federal loan guarantee) as the result of a federally declared disaster to establish the amount of your disaster loss. H&r block at home For more information on disasters, see Disaster Area Losses, later. H&r block at home Cost of cleaning up or making repairs. H&r block at home   The cost of repairing damaged property is not part of a casualty loss. H&r block at home Neither is the cost of cleaning up after a casualty. H&r block at home But you can use the cost of cleaning up or of making repairs after a casualty as a measure of the decrease in FMV if you meet all the following conditions. H&r block at home The repairs are actually made. H&r block at home The repairs are necessary to bring the property back to its condition before the casualty. H&r block at home The amount spent for repairs is not excessive. H&r block at home The repairs take care of the damage only. H&r block at home The value of the property after the repairs is not, due to the repairs, more than the value of the property before the casualty. H&r block at home Landscaping. H&r block at home   The cost of restoring landscaping to its original condition after a casualty may indicate the decrease in FMV. H&r block at home You may be able to measure your loss by what you spend on the following. H&r block at home Removing destroyed or damaged trees and shrubs, minus any salvage you receive. H&r block at home Pruning and other measures taken to preserve damaged trees and shrubs. H&r block at home Replanting necessary to restore the property to its approximate value before the casualty. H&r block at home Car value. H&r block at home   Books issued by various automobile organizations that list your car may be useful in figuring the value of your car. H&r block at home You can use the books' retail values and modify them by factors such as the mileage and condition of your car to figure its value. H&r block at home The prices are not official, but they may be useful in determining value and suggesting relative prices for comparison with current sales and offerings in your area. H&r block at home If your car is not listed in the books, determine its value from other sources. H&r block at home A dealer's offer for your car as a trade-in on a new car is not usually a measure of its true value. H&r block at home Figuring Decrease in FMV — Items Not To Consider You generally should not consider the following items when attempting to establish the decrease in FMV of your property. H&r block at home Cost of protection. H&r block at home   The cost of protecting your property against a casualty or theft is not part of a casualty or theft loss. H&r block at home The amount you spend on insurance or to board up your house against a storm is not part of your loss. H&r block at home If the property is business property, these expenses are deductible as business expenses. H&r block at home   If you make permanent improvements to your property to protect it against a casualty or theft, add the cost of these improvements to your basis in the property. H&r block at home An example would be the cost of a dike to prevent flooding. H&r block at home Exception. H&r block at home   You cannot increase your basis in the property by, or deduct as a business expense, any expenditures you made with respect to qualified disaster mitigation payments (discussed later under Disaster Area Losses ). H&r block at home Related expenses. H&r block at home   The incidental expenses due to a casualty or theft, such as expenses for the treatment of personal injuries, for temporary housing, or for a rental car, are not part of your casualty or theft loss. H&r block at home However, they may be deductible as business expenses if the damaged or stolen property is business property. H&r block at home Replacement cost. H&r block at home   The cost of replacing stolen or destroyed property is not part of a casualty or theft loss. H&r block at home Example. H&r block at home You bought a new chair 4 years ago for $300. H&r block at home In April, a fire destroyed the chair. H&r block at home You estimate that it would cost $500 to replace it. H&r block at home If you had sold the chair before the fire, you estimate that you could have received only $100 for it because it was 4 years old. H&r block at home The chair was not insured. H&r block at home Your loss is $100, the FMV of the chair before the fire. H&r block at home It is not $500, the replacement cost. H&r block at home Sentimental value. H&r block at home   Do not consider sentimental value when determining your loss. H&r block at home If a family portrait, heirloom, or keepsake is damaged, destroyed, or stolen, you must base your loss on its FMV, as limited by your adjusted basis in the property. H&r block at home Decline in market value of property in or near casualty area. H&r block at home   A decrease in the value of your property because it is in or near an area that suffered a casualty, or that might again suffer a casualty, is not to be taken into consideration. H&r block at home You have a loss only for actual casualty damage to your property. H&r block at home However, if your home is in a federally declared disaster area, see Disaster Area Losses , later. H&r block at home Costs of photographs and appraisals. H&r block at home   Photographs taken after a casualty will be helpful in establishing the condition and value of the property after it was damaged. H&r block at home Photographs showing the condition of the property after it was repaired, restored, or replaced may also be helpful. H&r block at home   Appraisals are used to figure the decrease in FMV because of a casualty or theft. H&r block at home See Appraisal , earlier, under Figuring Decrease in FMV — Items To Consider, for information about appraisals. H&r block at home   The costs of photographs and appraisals used as evidence of the value and condition of property damaged as a result of a casualty are not a part of the loss. H&r block at home They are expenses in determining your tax liability. H&r block at home You can claim these costs as a miscellaneous itemized deduction subject to the 2%-of-adjusted-gross-income limit on Schedule A (Form 1040). H&r block at home Adjusted Basis The measure of your investment in the property you own is its basis. H&r block at home For property you buy, your basis is usually its cost to you. H&r block at home For property you acquire in some other way, such as inheriting it, receiving it as a gift, or getting it in a nontaxable exchange, you must figure your basis in another way, as explained in Publication 551. H&r block at home If you inherited the property from someone who died in 2010 and the executor of the decedent's estate made the election to file Form 8939, refer to the information provided by the executor or see Publication 4895, Tax Treatment of Property Acquired From a Decedent Dying in 2010. H&r block at home Adjustments to basis. H&r block at home    While you own the property, various events may take place that change your basis. H&r block at home Some events, such as additions or permanent improvements to the property, increase basis. H&r block at home Others, such as earlier casualty losses and depreciation deductions, decrease basis. H&r block at home When you add the increases to the basis and subtract the decreases from the basis, the result is your adjusted basis. H&r block at home See Publication 551 for more information on figuring the basis of your property. H&r block at home Insurance and Other Reimbursements If you receive an insurance or other type of reimbursement, you must subtract the reimbursement when you figure your loss. H&r block at home You do not have a casualty or theft loss to the extent you are reimbursed. H&r block at home If you expect to be reimbursed for part or all of your loss, you must subtract the expected reimbursement when you figure your loss. H&r block at home You must reduce your loss even if you do not receive payment until a later tax year. H&r block at home See Reimbursement Received After Deducting Loss , later. H&r block at home Failure to file a claim for reimbursement. H&r block at home   If your property is covered by insurance, you must file a timely insurance claim for reimbursement of your loss. H&r block at home Otherwise, you cannot deduct this loss as a casualty or theft. H&r block at home The portion of the loss usually not covered by insurance (for example, a deductible) is not subject to this rule. H&r block at home Example. H&r block at home You have a car insurance policy with a $1,000 deductible. H&r block at home Because your insurance did not cover the first $1,000 of an auto collision, the $1,000 would be deductible (subject to the $100 and 10% rules, discussed later). H&r block at home This is true, even if you do not file an insurance claim, because your insurance policy would never have reimbursed you for the deductible. H&r block at home Types of Reimbursements The most common type of reimbursement is an insurance payment for your stolen or damaged property. H&r block at home Other types of reimbursements are discussed next. H&r block at home Also see the Instructions for Form 4684. H&r block at home Employer's emergency disaster fund. H&r block at home   If you receive money from your employer's emergency disaster fund and you must use that money to rehabilitate or replace property on which you are claiming a casualty loss deduction, you must take that money into consideration in computing the casualty loss deduction. H&r block at home Take into consideration only the amount you used to replace your destroyed or damaged property. H&r block at home Example. H&r block at home Your home was extensively damaged by a tornado. H&r block at home Your loss after reimbursement from your insurance company was $10,000. H&r block at home Your employer set up a disaster relief fund for its employees. H&r block at home Employees receiving money from the fund had to use it to rehabilitate or replace their damaged or destroyed property. H&r block at home You received $4,000 from the fund and spent the entire amount on repairs to your home. H&r block at home In figuring your casualty loss, you must reduce your unreimbursed loss ($10,000) by the $4,000 you received from your employer's fund. H&r block at home Your casualty loss before applying the deduction limits (discussed later) is $6,000. H&r block at home Cash gifts. H&r block at home   If you receive excludable cash gifts as a disaster victim and there are no limits on how you can use the money, you do not reduce your casualty loss by these excludable cash gifts. H&r block at home This applies even if you use the money to pay for repairs to property damaged in the disaster. H&r block at home Example. H&r block at home Your home was damaged by a hurricane. H&r block at home Relatives and neighbors made cash gifts to you that were excludable from your income. H&r block at home You used part of the cash gifts to pay for repairs to your home. H&r block at home There were no limits or restrictions on how you could use the cash gifts. H&r block at home It was an excludable gift, so the money you received and used to pay for repairs to your home does not reduce your casualty loss on the damaged home. H&r block at home Insurance payments for living expenses. H&r block at home   You do not reduce your casualty loss by insurance payments you receive to cover living expenses in either of the following situations. H&r block at home You lose the use of your main home because of a casualty. H&r block at home Government authorities do not allow you access to your main home because of a casualty or threat of one. H&r block at home Inclusion in income. H&r block at home   If these insurance payments are more than the temporary increase in your living expenses, you must include the excess in your income. H&r block at home Report this amount on Form 1040, line 21. H&r block at home However, if the casualty occurs in a federally declared disaster area, none of the insurance payments are taxable. H&r block at home See Qualified disaster relief payments , later, under Disaster Area Losses. H&r block at home   A temporary increase in your living expenses is the difference between the actual living expenses you and your family incurred during the period you could not use your home and your normal living expenses for that period. H&r block at home Actual living expenses are the reasonable and necessary expenses incurred because of the loss of your main home. H&r block at home Generally, these expenses include the amounts you pay for the following. H&r block at home Renting suitable housing. H&r block at home Transportation. H&r block at home Food. H&r block at home Utilities. H&r block at home Miscellaneous services. H&r block at home Normal living expenses consist of these same expenses that you would have incurred but did not because of the casualty or the threat of one. H&r block at home Example. H&r block at home As a result of a fire, you vacated your apartment for a month and moved to a motel. H&r block at home You normally pay $525 a month for rent. H&r block at home None was charged for the month the apartment was vacated. H&r block at home Your motel rent for this month was $1,200. H&r block at home You normally pay $200 a month for food. H&r block at home Your food expenses for the month you lived in the motel were $400. H&r block at home You received $1,100 from your insurance company to cover your living expenses. H&r block at home You determine the payment you must include in income as follows. H&r block at home 1. H&r block at home Insurance payment for living expenses $1,100 2. H&r block at home Actual expenses during the month you are unable to use your home because of the fire $1,600   3. H&r block at home Normal living expenses 725   4. H&r block at home Temporary increase in living expenses: Subtract line 3  from line 2 875 5. H&r block at home Amount of payment includible in income: Subtract line 4 from line 1 $ 225 Tax year of inclusion. H&r block at home   You include the taxable part of the insurance payment in income for the year you regain the use of your main home or, if later, for the year you receive the taxable part of the insurance payment. H&r block at home Example. H&r block at home Your main home was destroyed by a tornado in August 2011. H&r block at home You regained use of your home in November 2012. H&r block at home The insurance payments you received in 2011 and 2012 were $1,500 more than the temporary increase in your living expenses during those years. H&r block at home You include this amount in income on your 2012 Form 1040. H&r block at home If, in 2013, you receive further payments to cover the living expenses you had in 2011 and 2012, you must include those payments in income on your 2013 Form 1040. H&r block at home Disaster relief. H&r block at home   Food, medical supplies, and other forms of assistance you receive do not reduce your casualty loss, unless they are replacements for lost or destroyed property. H&r block at home Table 2. H&r block at home Deduction Limit Rules for Personal-Use and Employee Property       $100 Rule 10% Rule 2% Rule General Application You must reduce each casualty or theft loss by $100 when figuring your deduction. H&r block at home Apply this rule to personal-use property after you have figured the amount of your loss. H&r block at home You must reduce your total casualty or theft loss by 10% of your adjusted gross income. H&r block at home Apply this rule to personal-use property after you reduce each loss by $100 (the $100 rule). H&r block at home You must reduce your total casualty or theft loss by 2% of your adjusted gross income. H&r block at home Apply this rule to property you used in performing services as an employee after you have figured the amount of your loss and added it to your job expenses and most other miscellaneous itemized deductions. H&r block at home Single Event Apply this rule only once, even if many pieces of property are affected. H&r block at home Apply this rule only once, even if many pieces of property are affected. H&r block at home Apply this rule only once, even if many pieces of property are affected. H&r block at home More Than One Event Apply to the loss from each event. H&r block at home Apply to the total of all your losses from all events. H&r block at home Apply to the total of all your losses from all events. H&r block at home More Than One Person— With Loss From the   Same Event  (other than a married couple  filing jointly) Apply separately to each person. H&r block at home Apply separately to each person. H&r block at home Apply separately to each person. H&r block at home Married Couple—  With Loss From the  Same Event Filing Joint Return Apply as if you were one person. H&r block at home Apply as if you were one person. H&r block at home Apply as if you were one person. H&r block at home Filing Separate Return Apply separately to each spouse. H&r block at home Apply separately to each spouse. H&r block at home Apply separately to each spouse. H&r block at home More Than One Owner (other than a married couple filing jointly) Apply separately to each owner of jointly owned property. H&r block at home Apply separately to each owner of jointly owned property. H&r block at home Apply separately to each owner of jointly owned property. H&r block at home    Qualified disaster relief payments you receive for expenses you incurred as a result of a federally declared disaster, are not taxable income to you. H&r block at home For more information, see Qualified disaster relief payments under Disaster Area Losses, later. H&r block at home   Disaster unemployment assistance payments are unemployment benefits that are taxable. H&r block at home   Generally, disaster relief grants received under the Robert T. H&r block at home Stafford Disaster Relief and Emergency Assistance Act are not included in your income. H&r block at home See Federal disaster relief grants , later, under Disaster Area Losses. H&r block at home Loan proceeds. H&r block at home   Do not reduce your casualty loss by loan proceeds you use to rehabilitate or replace property on which you are claiming a casualty loss deduction. H&r block at home If you have a federal loan that is canceled (forgiven), see Federal loan canceled , later, under Disaster Area Losses. H&r block at home Reimbursement Received After Deducting Loss If you figured your casualty or theft loss using the amount of your expected reimbursement, you may have to adjust your tax return for the tax year in which you get your actual reimbursement. H&r block at home This section explains the adjustment you may have to make. H&r block at home Actual reimbursement less than expected. H&r block at home   If you later receive less reimbursement than you expected, include that difference as a loss with your other losses (if any) on your return for the year in which you can reasonably expect no more reimbursement. H&r block at home Example. H&r block at home Your personal car had a FMV of $2,000 when it was destroyed in a collision with another car in 2012. H&r block at home The accident was due to the negligence of the other driver. H&r block at home At the end of 2012, there was a reasonable prospect that the owner of the other car would reimburse you in full. H&r block at home You did not have a deductible loss in 2012. H&r block at home In January 2013, the court awards you a judgment of $2,000. H&r block at home However, in July it becomes apparent that you will be unable to collect any amount from the other driver. H&r block at home Since this is your only casualty or theft loss, you can deduct the loss in 2013 that is figured by applying the Deduction Limits (discussed later). H&r block at home Actual reimbursement more than expected. H&r block at home   If you later receive more reimbursement than you expected, after you have claimed a deduction for the loss, you may have to include the extra reimbursement in your income for the year you receive it. H&r block at home However, if any part of the original deduction did not reduce your tax for the earlier year, do not include that part of the reimbursement in your income. H&r block at home You do not refigure your tax for the year you claimed the deduction. H&r block at home See Recoveries in Publication 525 to find out how much extra reimbursement to include in income. H&r block at home Example. H&r block at home In 2012, a hurricane destroyed your motorboat. H&r block at home Your loss was $3,000, and you estimated that your insurance would cover $2,500 of it. H&r block at home You did not itemize deductions on your 2012 return, so you could not deduct the loss. H&r block at home When the insurance company reimburses you for the loss, you do not report any of the reimbursement as income. H&r block at home This is true even if it is for the full $3,000 because you did not deduct the loss on your 2012 return. H&r block at home The loss did not reduce your tax. H&r block at home    If the total of all the reimbursements you receive is more than your adjusted basis in the destroyed or stolen property, you will have a gain on the casualty or theft. H&r block at home If you have already taken a deduction for a loss and you receive the reimbursement in a later year, you may have to include the gain in your income for the later year. H&r block at home Include the gain as ordinary income up to the amount of your deduction that reduced your tax for the earlier year. H&r block at home You may be able to postpone reporting any remaining gain as explained under Postponement of Gain, later. H&r block at home Actual reimbursement same as expected. H&r block at home   If you receive exactly the reimbursement you expected to receive, you do not have to include any of the reimbursement in your income and you cannot deduct any additional loss. H&r block at home Example. H&r block at home In December 2013, you had a collision while driving your personal car. H&r block at home Repairs to the car cost $950. H&r block at home You had $100 deductible collision insurance. H&r block at home Your insurance company agreed to reimburse you for the rest of the damage. H&r block at home Because you expected a reimbursement from the insurance company, you did not have a casualty loss deduction in 2013. H&r block at home Due to the $100 rule, you cannot deduct the $100 you paid as the deductible. H&r block at home When you receive the $850 from the insurance company in 2014, do not report it as income. H&r block at home Deduction Limits After you have figured your casualty or theft loss, you must figure how much of the loss you can deduct. H&r block at home The deduction for casualty and theft losses of employee property and personal-use property is limited. H&r block at home A loss on employee property is subject to the 2% rule, discussed next. H&r block at home With certain exceptions, a loss on property you own for your personal use is subject to the $100 and 10% rules, discussed later. H&r block at home The 2%, $100, and 10% rules are also summarized in Table 2 . H&r block at home Losses on business property (other than employee property) and income-producing property are not subject to these rules. H&r block at home However, if your casualty or theft loss involved a home you used for business or rented out, your deductible loss may be limited. H&r block at home See the Instructions for Form 4684, Section B. H&r block at home If the casualty or theft loss involved property used in a passive activity, see Form 8582, Passive Activity Loss Limitations, and its instructions. H&r block at home 2% Rule The casualty and theft loss deduction for employee property, when added to your job expenses and most other miscellaneous itemized deductions on Schedule A (Form 1040) or Form 1040NR, Schedule A, must be reduced by 2% of your adjusted gross income. H&r block at home Employee property is property used in performing services as an employee. H&r block at home $100 Rule After you have figured your casualty or theft loss on personal-use property, as discussed earlier, you must reduce that loss by $100. H&r block at home This reduction applies to each total casualty or theft loss. H&r block at home It does not matter how many pieces of property are involved in an event. H&r block at home Only a single $100 reduction applies. H&r block at home Example. H&r block at home You have $750 deductible collision insurance on your car. H&r block at home The car is damaged in a collision. H&r block at home The insurance company pays you for the damage minus the $750 deductible. H&r block at home The amount of the casualty loss is based solely on the deductible. H&r block at home The casualty loss is $650 ($750 − $100) because the first $100 of a casualty loss on personal-use property is not deductible. H&r block at home Single event. H&r block at home   Generally, events closely related in origin cause a single casualty. H&r block at home It is a single casualty when the damage is from two or more closely related causes, such as wind and flood damage caused by the same storm. H&r block at home A single casualty may also damage two or more pieces of property, such as a hailstorm that damages both your home and your car parked in your driveway. H&r block at home Example 1. H&r block at home A thunderstorm destroyed your pleasure boat. H&r block at home You also lost some boating equipment in the storm. H&r block at home Your loss was $5,000 on the boat and $1,200 on the equipment. H&r block at home Your insurance company reimbursed you $4,500 for the damage to your boat. H&r block at home You had no insurance coverage on the equipment. H&r block at home Your casualty loss is from a single event and the $100 rule applies once. H&r block at home Figure your loss before applying the 10% rule (discussed later) as follows. H&r block at home     Boat Equipment 1. H&r block at home Loss $5,000 $1,200 2. H&r block at home Subtract insurance 4,500 -0- 3. H&r block at home Loss after reimbursement $ 500 $1,200 4. H&r block at home Total loss $1,700 5. H&r block at home Subtract $100 100 6. H&r block at home Loss before 10% rule $1,600 Example 2. H&r block at home Thieves broke into your home in January and stole a ring and a fur coat. H&r block at home You had a loss of $200 on the ring and $700 on the coat. H&r block at home This is a single theft. H&r block at home The $100 rule applies to the total $900 loss. H&r block at home Example 3. H&r block at home In September, hurricane winds blew the roof off your home. H&r block at home Flood waters caused by the hurricane further damaged your home and destroyed your furniture and personal car. H&r block at home This is considered a single casualty. H&r block at home The $100 rule is applied to your total loss from the flood waters and the wind. H&r block at home More than one loss. H&r block at home   If you have more than one casualty or theft loss during your tax year, you must reduce each loss by $100. H&r block at home Example. H&r block at home Your family car was damaged in an accident in January. H&r block at home Your loss after the insurance reimbursement was $75. H&r block at home In February, your car was damaged in another accident. H&r block at home This time your loss after the insurance reimbursement was $90. H&r block at home Apply the $100 rule to each separate casualty loss. H&r block at home Since neither accident resulted in a loss of over $100, you are not entitled to any deduction for these accidents. H&r block at home More than one person. H&r block at home   If two or more individuals (other than a husband and wife filing a joint return) have losses from the same casualty or theft, the $100 rule applies separately to each individual. H&r block at home Example. H&r block at home A fire damaged your house and also damaged the personal property of your house guest. H&r block at home You must reduce your loss by $100. H&r block at home Your house guest must reduce his or her loss by $100. H&r block at home Married taxpayers. H&r block at home   If you and your spouse file a joint return, you are treated as one individual in applying the $100 rule. H&r block at home It does not matter whether you own the property jointly or separately. H&r block at home   If you and your spouse have a casualty or theft loss and you file separate returns, each of you must reduce your loss by $100. H&r block at home This is true even if you own the property jointly. H&r block at home If one spouse owns the property, only that spouse can figure a loss deduction on a separate return. H&r block at home   If the casualty or theft loss is on property you own as tenants by the entirety, each of you can figure your deduction on only one-half of the loss on separate returns. H&r block at home Neither of you can figure your deduction on the entire loss on a separate return. H&r block at home Each of you must reduce the loss by $100. H&r block at home More than one owner. H&r block at home   If two or more individuals (other than a husband and wife filing a joint return) have a loss on property jointly owned, the $100 rule applies separately to each. H&r block at home For example, if two sisters live together in a home they own jointly and they have a casualty loss on the home, the $100 rule applies separately to each sister. H&r block at home 10% Rule You must reduce the total of all your casualty or theft losses on personal-use property by 10% of your adjusted gross income. H&r block at home Apply this rule after you reduce each loss by $100. H&r block at home For more information, see the Form 4684 instructions. H&r block at home If you have both gains and losses from casualties or thefts, see Gains and losses , later in this discussion. H&r block at home Example. H&r block at home In June, you discovered that your house had been burglarized. H&r block at home Your loss after insurance reimbursement was $2,000. H&r block at home Your adjusted gross income for the year you discovered the theft is $29,500. H&r block at home Figure your theft loss as follows. H&r block at home 1. H&r block at home Loss after insurance $2,000 2. H&r block at home Subtract $100 100 3. H&r block at home Loss after $100 rule $1,900 4. H&r block at home Subtract 10% of $29,500 AGI $2,950 5. H&r block at home Theft loss deduction $-0- You do not have a theft loss deduction because your loss ($1,900) is less than 10% of your adjusted gross income ($2,950). H&r block at home More than one loss. H&r block at home   If you have more than one casualty or theft loss during your tax year, reduce each loss by any reimbursement and by $100. H&r block at home Then you must reduce the total of all your losses by 10% of your adjusted gross income. H&r block at home Example. H&r block at home In March, you had a car accident that totally destroyed your car. H&r block at home You did not have collision insurance on your car, so you did not receive any insurance reimbursement. H&r block at home Your loss on the car was $1,800. H&r block at home In November, a fire damaged your basement and totally destroyed the furniture, washer, dryer, and other items you had stored there. H&r block at home Your loss on the basement items after reimbursement was $2,100. H&r block at home Your adjusted gross income for the year that the accident and fire occurred is $25,000. H&r block at home You figure your casualty loss deduction as follows. H&r block at home     Car Basement 1. H&r block at home Loss $1,800 $2,100 2. H&r block at home Subtract $100 per incident 100 100 3. H&r block at home Loss after $100 rule $1,700 $2,000 4. H&r block at home Total loss $3,700 5. H&r block at home Subtract 10% of $25,000 AGI 2,500 6. H&r block at home Casualty loss deduction $1,200 Married taxpayers. H&r block at home   If you and your spouse file a joint return, you are treated as one individual in applying the 10% rule. H&r block at home It does not matter if you own the property jointly or separately. H&r block at home   If you file separate returns, the 10% rule applies to each return on which a loss is claimed. H&r block at home More than one owner. H&r block at home   If two or more individuals (other than husband and wife filing a joint return) have a loss on property that is owned jointly, the 10% rule applies separately to each. H&r block at home Gains and losses. H&r block at home   If you have casualty or theft gains as well as losses to personal-use property, you must compare your total gains to your total losses. H&r block at home Do this after you have reduced each loss by any reimbursements and by $100 but before you have reduced the losses by 10% of your adjusted gross income. H&r block at home Casualty or theft gains do not include gains you choose to postpone. H&r block at home See Postponement of Gain, later. H&r block at home Losses more than gains. H&r block at home   If your losses are more than your recognized gains, subtract your gains from your losses and reduce the result by 10% of your adjusted gross income. H&r block at home The rest, if any, is your deductible loss from personal-use property. H&r block at home Example. H&r block at home Your theft loss after reducing it by reimbursements and by $100 is $2,700. H&r block at home Your casualty gain is $700. H&r block at home Your loss is more than your gain, so you must reduce your $2,000 net loss ($2,700 − $700) by 10% of your adjusted gross income. H&r block at home Gains more than losses. H&r block at home   If your recognized gains are more than your losses, subtract your losses from your gains. H&r block at home The difference is treated as a capital gain and must be reported on Schedule D (Form 1040). H&r block at home The 10% rule does not apply to your gains. H&r block at home Example. H&r block at home Your theft loss is $600 after reducing it by reimbursements and by $100. H&r block at home Your casualty gain is $1,600. H&r block at home Because your gain is more than your loss, you must report the $1,000 net gain ($1,600 − $600) on Schedule D (Form 1040). H&r block at home More information. H&r block at home   For information on how to figure recognized gains, see Figuring a Gain , later. H&r block at home Figuring the Deduction Generally, you must figure your loss separately for each item stolen, damaged, or destroyed. H&r block at home However, a special rule applies to real property you own for personal use. H&r block at home Real property. H&r block at home   In figuring a loss to real estate you own for personal use, all improvements (such as buildings and ornamental trees and the land containing the improvements) are considered together. H&r block at home Example 1. H&r block at home In June, a fire destroyed your lakeside cottage, which cost $144,800 (including $14,500 for the land) several years ago. H&r block at home (Your land was not damaged. H&r block at home ) This was your only casualty or theft loss for the year. H&r block at home The FMV of the property immediately before the fire was $180,000 ($145,000 for the cottage and $35,000 for the land). H&r block at home The FMV immediately after the fire was $35,000 (value of the land). H&r block at home You collected $130,000 from the insurance company. H&r block at home Your adjusted gross income for the year the fire occurred is $80,000. H&r block at home Your deduction for the casualty loss is $6,700, figured in the following manner. H&r block at home 1. H&r block at home Adjusted basis of the entire property (cost in this example) $144,800 2. H&r block at home FMV of entire property  before fire $180,000 3. H&r block at home FMV of entire property after fire 35,000 4. H&r block at home Decrease in FMV of entire property (line 2 − line 3) $145,000 5. H&r block at home Loss (smaller of line 1 or line 4) $144,800 6. H&r block at home Subtract insurance 130,000 7. H&r block at home Loss after reimbursement $14,800 8. H&r block at home Subtract $100 100 9. H&r block at home Loss after $100 rule $14,700 10. H&r block at home Subtract 10% of $80,000 AGI 8,000 11. H&r block at home Casualty loss deduction $ 6,700 Example 2. H&r block at home You bought your home a few years ago. H&r block at home You paid $150,000 ($10,000 for the land and $140,000 for the house). H&r block at home You also spent an additional $2,000 for landscaping. H&r block at home This year a fire destroyed your home. H&r block at home The fire also damaged the shrubbery and trees in your yard. H&r block at home The fire was your only casualty or theft loss this year. H&r block at home Competent appraisers valued the property as a whole at $175,000 before the fire, but only $50,000 after the fire. H&r block at home Shortly after the fire, the insurance company paid you $95,000 for the loss. H&r block at home Your adjusted gross income for this year is $70,000. H&r block at home You figure your casualty loss deduction as follows. H&r block at home 1. H&r block at home Adjusted basis of the entire property (cost of land, building, and landscaping) $152,000 2. H&r block at home FMV of entire property  before fire $175,000 3. H&r block at home FMV of entire property after fire 50,000 4. H&r block at home Decrease in FMV of entire property (line 2 − line 3) $125,000 5. H&r block at home Loss (smaller of line 1 or line 4) $125,000 6. H&r block at home Subtract insurance 95,000 7. H&r block at home Loss after reimbursement $30,000 8. H&r block at home Subtract $100 100 9. H&r block at home Loss after $100 rule $29,900 10. H&r block at home Subtract 10% of $70,000 AGI 7,000 11. H&r block at home Casualty loss deduction $ 22,900 Personal property. H&r block at home   Personal property is any property that is not real property. H&r block at home If your personal property is stolen or is damaged or destroyed by a casualty, you must figure your loss separately for each item of property. H&r block at home Then combine these separate losses to figure the total loss. H&r block at home Reduce the total loss by $100 and 10% of your adjusted gross income to figure the loss deduction. H&r block at home Example 1. H&r block at home In August, a storm destroyed your pleasure boat, which cost $18,500. H&r block at home This was your only casualty or theft loss for the year. H&r block at home Its FMV immediately before the storm was $17,000. H&r block at home You had no insurance, but were able to salvage the motor of the boat and sell it for $200. H&r block at home Your adjusted gross income for the year the casualty occurred is $70,000. H&r block at home Although the motor was sold separately, it is part of the boat and not a separate item of property. H&r block at home You figure your casualty loss deduction as follows. H&r block at home 1. H&r block at home Adjusted basis (cost in this example) $18,500 2. H&r block at home FMV before storm $17,000 3. H&r block at home FMV after storm 200 4. H&r block at home Decrease in FMV  (line 2 − line 3) $16,800 5. H&r block at home Loss (smaller of line 1 or line 4) $16,800 6. H&r block at home Subtract insurance -0- 7. H&r block at home Loss after reimbursement $16,800 8. H&r block at home Subtract $100 100 9. H&r block at home Loss after $100 rule $16,700 10. H&r block at home Subtract 10% of $70,000 AGI 7,000 11. H&r block at home Casualty loss deduction $ 9,700 Example 2. H&r block at home In June, you were involved in an auto accident that totally destroyed your personal car and your antique pocket watch. H&r block at home You had bought the car for $30,000. H&r block at home The FMV of the car just before the accident was $17,500. H&r block at home Its FMV just after the accident was $180 (scrap value). H&r block at home Your insurance company reimbursed you $16,000. H&r block at home Your watch was not insured. H&r block at home You had purchased it for $250. H&r block at home Its FMV just before the accident was $500. H&r block at home Your adjusted gross income for the year the accident occurred is $97,000. H&r block at home Your casualty loss deduction is zero, figured as follows. H&r block at home     Car Watch 1. H&r block at home Adjusted basis (cost) $30,000 $250 2. H&r block at home FMV before accident $17,500 $500 3. H&r block at home FMV after accident 180 -0- 4. H&r block at home Decrease in FMV (line 2 − line 3) $17,320 $500 5. H&r block at home Loss (smaller of line 1 or line 4) $17,320 $250 6. H&r block at home Subtract insurance 16,000 -0- 7. H&r block at home Loss after reimbursement $1,320 $250 8. H&r block at home Total loss $1,570 9. H&r block at home Subtract $100 100 10. H&r block at home Loss after $100 rule $1,470 11. H&r block at home Subtract 10% of $97,000 AGI 9,700 12. H&r block at home Casualty loss deduction $ -0- Both real and personal properties. H&r block at home   When a casualty involves both real and personal properties, you must figure the loss separately for each type of property. H&r block at home However, you apply a single $100 reduction to the total loss. H&r block at home Then, you apply the 10% rule to figure the casualty loss deduction. H&r block at home Example. H&r block at home In July, a hurricane damaged your home, which cost you $164,000 including land. H&r block at home The FMV of the property (both building and land) immediately before the storm was $170,000 and its FMV immediately after the storm was $100,000. H&r block at home Your household furnishings were also damaged. H&r block at home You separately figured the loss on each damaged household item and arrived at a total loss of $600. H&r block at home You collected $50,000 from the insurance company for the damage to your home, but your household furnishings were not insured. H&r block at home Your adjusted gross income for the year the hurricane occurred is $65,000. H&r block at home You figure your casualty loss deduction from the hurricane in the following manner. H&r block at home 1. H&r block at home Adjusted basis of real property (cost in this example) $164,000 2. H&r block at home FMV of real property before hurricane $170,000 3. H&r block at home FMV of real property after hurricane 100,000 4. H&r block at home Decrease in FMV of real property (line 2 − line 3) $70,000 5. H&r block at home Loss on real property (smaller of line 1 or line 4) $70,000 6. H&r block at home Subtract insurance 50,000 7. H&r block at home Loss on real property after reimbursement $20,000 8. H&r block at home Loss on furnishings $600 9. H&r block at home Subtract insurance -0- 10. H&r block at home Loss on furnishings after reimbursement $600 11. H&r block at home Total loss (line 7 plus line 10) $20,600 12. H&r block at home Subtract $100 100 13. H&r block at home Loss after $100 rule $20,500 14. H&r block at home Subtract 10% of $65,000 AGI 6,500 15. H&r block at home Casualty loss deduction $14,000 Property used partly for business and partly for personal purposes. H&r block at home   When property is used partly for personal purposes and partly for business or income-producing purposes, the casualty or theft loss deduction must be figured separately for the personal-use portion and for the business or income-producing portion. H&r block at home You must figure each loss separately because the losses attributed to these two uses are figured in two different ways. H&r block at home When figuring each loss, allocate the total cost or basis, the FMV before and after the casualty or theft loss, and the insurance or other reimbursement between the business and personal use of the property. H&r block at home The $100 rule and the 10% rule apply only to the casualty or theft loss on the personal-use portion of the property. H&r block at home Example. H&r block at home You own a building that you constructed on leased land. H&r block at home You use half of the building for your business and you live in the other half. H&r block at home The cost of the building was $400,000. H&r block at home You made no further improvements or additions to it. H&r block at home A flood in March damaged the entire building. H&r block at home The FMV of the building was $380,000 immediately before the flood and $320,000 afterwards. H&r block at home Your insurance company reimbursed you $40,000 for the flood damage. H&r block at home Depreciation on the business part of the building before the flood totaled $24,000. H&r block at home Your adjusted gross income for the year the flood occurred is $125,000. H&r block at home You have a deductible business casualty loss of $10,000. H&r block at home You do not have a deductible personal casualty loss because of the 10% rule. H&r block at home You figure your loss as follows. H&r block at home     Business   Personal     Part   Part 1. H&r block at home Cost (total $400,000) $200,000   $200,000 2. H&r block at home Subtract depreciation 24,000   -0- 3. H&r block at home Adjusted basis $176,000   $200,000 4. H&r block at home FMV before flood (total $380,000) $190,000   $190,000 5. H&r block at home FMV after flood (total $320,000) 160,000   160,000 6. H&r block at home Decrease in FMV  (line 4 − line 5) $30,000   $30,000 7. H&r block at home Loss (smaller of line 3 or line 6) $30,000   $30,000 8. H&r block at home Subtract insurance 20,000   20,000 9. H&r block at home Loss after reimbursement $10,000   $10,000 10. H&r block at home Subtract $100 on personal-use property -0-   100 11. H&r block at home Loss after $100 rule $10,000   $9,900 12. H&r block at home Subtract 10% of $125,000 AGI on personal-use property -0-   12,500 13. H&r block at home Deductible business loss $10,000     14. H&r block at home Deductible personal loss $-0- Figuring a Gain If you receive an insurance payment or other reimbursement that is more than your adjusted basis in the destroyed, damaged, or stolen property, you have a gain from the casualty or theft. H&r block at home Your gain is figured as follows. H&r block at home The amount you receive (discussed next), minus Your adjusted basis in the property at the time of the casualty or theft. H&r block at home See Adjusted Basis , earlier, for information on adjusted basis. H&r block at home Even if the decrease in FMV of your property is smaller than the adjusted basis of your property, use your adjusted basis to figure the gain. H&r block at home Amount you receive. H&r block at home   The amount you receive includes any money plus the value of any property you receive minus any expenses you have in obtaining reimbursement. H&r block at home It also includes any reimbursement used to pay off a mortgage or other lien on the damaged, destroyed, or stolen property. H&r block at home Example. H&r block at home A hurricane destroyed your personal residence and the insurance company awarded you $145,000. H&r block at home You received $140,000 in cash. H&r block at home The remaining $5,000 was paid directly to the holder of a mortgage on the property. H&r block at home The amount you received includes the $5,000 reimbursement paid on the mortgage. H&r block at home Main home destroyed. H&r block at home   If you have a gain because your main home was destroyed, you generally can exclude the gain from your income as if you had sold or exchanged your home. H&r block at home You may be able to exclude up to $250,000 of the gain (up to $500,000 if married filing jointly). H&r block at home To exclude a gain, you generally must have owned and lived in the property as your main home for at least 2 years during the 5-year period ending on the date it was destroyed. H&r block at home For information on this exclusion, see Publication 523. H&r block at home If your gain is more than the amount you can exclude, but you buy replacement property, you may be able to postpone reporting the excess gain. H&r block at home See Postponement of Gain , later. H&r block at home Reporting a gain. H&r block at home   You generally must report your gain as income in the year you receive the reimbursement. H&r block at home However, you do not have to report your gain if you meet certain requirements and choose to postpone reporting the gain according to the rules explained under Postponement of Gain, next. H&r block at home   For information on how to report a gain, see How To Report Gains and Losses , later. H&r block at home    If you have a casualty or theft gain on personal-use property that you choose to postpone reporting (as explained next) and you also have another casualty or theft loss on personal-use property, do not consider the gain you are postponing when figuring your casualty or theft loss deduction. H&r block at home See 10% Rule under Deduction Limits, earlier. H&r block at home Postponement of Gain Do not report a gain if you receive reimbursement in the form of property similar or related in service or use to the destroyed or stolen property. H&r block at home Your basis in the new property is generally the same as your adjusted basis in the property it replaces. H&r block at home You must ordinarily report the gain on your stolen or destroyed property if you receive money or unlike property as reimbursement. H&r block at home However, you can choose to postpone reporting the gain if you purchase property that is similar or related in service or use to the stolen or destroyed property within a specified replacement period, discussed later. H&r block at home You also can choose to postpone reporting the gain if you purchase a controlling interest (at least 80%) in a corporation owning property that is similar or related in service or use to the property. H&r block at home See Controlling interest in a corporation , later. H&r block at home If you have a gain on damaged property, you can postpone reporting the gain if you spend the reimbursement to restore the property. H&r block at home To postpone reporting all the gain, the cost of your replacement property must be at least as much as the reimbursement you receive. H&r block at home If the cost of the replacement property is less than the reimbursement, you must include the gain in your income up to the amount of the unspent reimbursement. H&r block at home Example. H&r block at home In 1970, you bought an oceanfront cottage for your personal use at a cost of $18,000. H&r block at home You made no further improvements or additions to it. H&r block at home When a storm destroyed the cottage this January, the cottage was worth $250,000. H&r block at home You received $146,000 from the insurance company in March. H&r block at home You had a gain of $128,000 ($146,000 − $18,000). H&r block at home You spent $144,000 to rebuild the cottage. H&r block at home Since this is less than the insurance proceeds received, you must include $2,000 ($146,000 − $144,000) in your income. H&r block at home Buying replacement property from a related person. H&r block at home   You cannot postpone reporting a gain from a casualty or theft if you buy the replacement property from a related person (discussed later). H&r block at home This rule applies to the following taxpayers. H&r block at home C corporations. H&r block at home Partnerships in which more than 50% of the capital or profits interests is owned by C corporations. H&r block at home All others (including individuals, partnerships — other than those in (2) — and S corporations) if the total realized gain for the tax year on all destroyed or stolen properties on which there are realized gains is more than $100,000. H&r block at home For casualties and thefts described in (3) above, gains cannot be offset by any losses when determining whether the total gain is more than $100,000. H&r block at home If the property is owned by a partnership, the $100,000 limit applies to the partnership and each partner. H&r block at home If the property is owned by an S corporation, the $100,000 limit applies to the S corporation and each shareholder. H&r block at home Exception. H&r block at home   This rule does not apply if the related person acquired the property from an unrelated person within the period of time allowed for replacing the destroyed or stolen property. H&r block at home Related persons. H&r block at home   Under this rule, related persons include, for example, a parent and child, a brother and sister, a corporation and an individual who owns more than 50% of its outstanding stock, and two partnerships in which the same C corporations own more than 50% of the capital or profits interests. H&r block at home For more information on related persons, see Nondeductible Loss under Sales and Exchanges Between Related Persons in chapter 2 of Publication 544. H&r block at home Death of a taxpayer. H&r block at home   If a taxpayer dies after having a gain but before buying replacement property, the gain must be reported for the year in which the decedent realized the gain. H&r block at home The executor of the estate or the person succeeding to the funds from the casualty or theft cannot postpone reporting the gain by buying replacement property. H&r block at home Replacement Property You must buy replacement property for the specific purpose of replacing your destroyed or stolen property. H&r block at home Property you acquire as a gift or inheritance does not qualify. H&r block at home You do not have to use the same funds you receive as
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Department of Housing and Urban Development (HUD)

The Department of Housing and Urban Development administers programs that provide housing and community development assistance. The Department also works to ensure fair and equal housing opportunity for all.

The H&r Block At Home

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