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Irs Form 1040 2010

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Irs Form 1040 2010

Irs form 1040 2010 Publication 523 - Main Content Table of Contents Main HomeVacant land. Irs form 1040 2010 Factors used to determine main home. Irs form 1040 2010 Figuring Gain or LossSelling Price Amount Realized Adjusted Basis Amount of Gain or Loss Dispositions Other Than Sales Determining BasisCost As Basis Basis Other Than Cost Adjusted Basis Excluding the GainMaximum Exclusion Ownership and Use Tests Reduced Maximum Exclusion Nonqualified Use Business Use or Rental of HomeUnrecaptured section 1250 gain. Irs form 1040 2010 Property Used Partly for Business or Rental Reporting the SaleSeller-financed mortgage. Irs form 1040 2010 Individual taxpayer identification number (ITIN). Irs form 1040 2010 More information. Irs form 1040 2010 Comprehensive Examples Special SituationsException for sales to related persons. Irs form 1040 2010 Deducting Taxes in the Year of SaleForm 1099-S. Irs form 1040 2010 More information. Irs form 1040 2010 Recapturing (Paying Back) a Federal Mortgage Subsidy Recapture of First-Time Homebuyer CreditExample. Irs form 1040 2010 Worksheets How To Get Tax HelpLow Income Taxpayer Clinics Main Home This section explains the term “main home. Irs form 1040 2010 ” Usually, the home you live in most of the time is your main home and can be a: House, Houseboat, Mobile home, Cooperative apartment, or Condominium. Irs form 1040 2010 To exclude gain under the rules in this publication, you in most cases 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 of sale. Irs form 1040 2010 Land. Irs form 1040 2010   If you sell the land on which your main home is located, but not the house itself, you cannot exclude any gain you have from the sale of the land. Irs form 1040 2010 Example. Irs form 1040 2010 You buy a piece of land and move your main home to it. Irs form 1040 2010 Then, you sell the land on which your main home was located. Irs form 1040 2010 This sale is not considered a sale of your main home, and you cannot exclude any gain on the sale of the land. Irs form 1040 2010 Vacant land. Irs form 1040 2010   The sale of vacant land is not a sale of your main home unless: The vacant land is adjacent to land containing your home, You owned and used the vacant land as part of your main home, The separate sale of your home satisfies the requirements for exclusion and occurs within 2 years before or 2 years after the date of the sale of the vacant land, and The other requirements for excluding gain from the sale of a main home have been satisfied with respect to the vacant land. Irs form 1040 2010 If these requirements are met, the sale of the home and the sale of the vacant land are treated as one sale and only one maximum exclusion can be applied to any gain. Irs form 1040 2010 See Excluding the Gain , later. Irs form 1040 2010 The destruction of your home is treated as a sale of your home. Irs form 1040 2010 As a result, you may be able to meet these requirements if you sell vacant land used as a part of your main home within 2 years from the date of the destruction of your main home. Irs form 1040 2010 For information, see Publication 547. Irs form 1040 2010 More than one home. Irs form 1040 2010   If you have more than one home, you can exclude gain only from the sale of your main home. Irs form 1040 2010 You must include in income the gain from the sale of any other home. Irs form 1040 2010 If you have two homes and live in each of them, your main home is ordinarily the one you live in most of the time during the year. Irs form 1040 2010 Example 1. Irs form 1040 2010 You own two homes, one in New York and one in Florida. Irs form 1040 2010 From 2009 through 2013, you live in the New York home for 7 months and in the Florida residence for 5 months of each year. Irs form 1040 2010 In the absence of facts and circumstances indicating otherwise, the New York home is your main home. Irs form 1040 2010 You would be eligible to exclude the gain from the sale of the New York home but not of the Florida home in 2013. Irs form 1040 2010 Example 2. Irs form 1040 2010 You own a house, but you live in another house that you rent. Irs form 1040 2010 The rented house is your main home. Irs form 1040 2010 Example 3. Irs form 1040 2010 You own two homes, one in Virginia and one in New Hampshire. Irs form 1040 2010 In 2009 and 2010, you lived in the Virginia home. Irs form 1040 2010 In 2011 and 2012, you lived in the New Hampshire home. Irs form 1040 2010 In 2013, you lived again in the Virginia home. Irs form 1040 2010 Your main home in 2009, 2010, and 2013 is the Virginia home. Irs form 1040 2010 Your main home in 2011 and 2012 is the New Hampshire home. Irs form 1040 2010 You would be eligible to exclude gain from the sale of either home (but not both) in 2013. Irs form 1040 2010 Factors used to determine main home. Irs form 1040 2010   In addition to the amount of time you live in each home, other factors are relevant in determining which home is your main home. Irs form 1040 2010 Those factors include the following. Irs form 1040 2010 Your place of employment. Irs form 1040 2010 The location of your family members' main home. Irs form 1040 2010 Your mailing address for bills and correspondence. Irs form 1040 2010 The address listed on your: Federal and state tax returns, Driver's license, Car registration, and Voter registration card. Irs form 1040 2010 The location of the banks you use. Irs form 1040 2010 The location of recreational clubs and religious organizations of which you are a member. Irs form 1040 2010 Property used partly as your main home. Irs form 1040 2010   If you use only part of the property as your main home, the rules discussed in this publication apply only to the gain or loss on the sale of that part of the property. Irs form 1040 2010 For details, see Business Use or Rental of Home , later. Irs form 1040 2010 Figuring Gain or Loss To figure the gain or loss on the sale of your main home, you must know the selling price, the amount realized, and the adjusted basis. Irs form 1040 2010 Subtract the adjusted basis from the amount realized to get your gain or loss. Irs form 1040 2010     Selling price     − Selling expenses       Amount realized     − Adjusted basis       Gain or loss   Gain. Irs form 1040 2010   Gain is the excess of the amount realized over the adjusted basis of the property. Irs form 1040 2010 Loss. Irs form 1040 2010   Loss is the excess of the adjusted basis over the amount realized for the property. Irs form 1040 2010 Selling Price The selling price is the total amount you receive for your home. Irs form 1040 2010 It includes money and the fair market value of any other property or any other services you receive and all notes, mortgages or other debts assumed by the buyer as part of the sale. Irs form 1040 2010 Personal property. Irs form 1040 2010   The selling price of your home does not include amounts you received for personal property sold with your home. Irs form 1040 2010 Personal property is property that is not a permanent part of the home. Irs form 1040 2010 Examples are furniture, draperies, rugs, a washer and dryer, and lawn equipment. Irs form 1040 2010 Separately stated amounts you received for these items should not be shown on Form 1099-S (discussed later). Irs form 1040 2010 Any gains from sales of personal property must be included in your income, but not as part of the sale of your home. Irs form 1040 2010 Payment by employer. Irs form 1040 2010   You may have to sell your home because of a job transfer. Irs form 1040 2010 If your employer pays you for a loss on the sale or for your selling expenses, do not include the payment as part of the selling price. Irs form 1040 2010 Your employer will include it as wages in box 1 of your Form W-2 and you will include it in your income on Form 1040, line 7, or on Form 1040NR, line 8. Irs form 1040 2010 Option to buy. Irs form 1040 2010   If you grant an option to buy your home and the option is exercised, add the amount you receive for the option to the selling price of your home. Irs form 1040 2010 If the option is not exercised, you must report the amount as ordinary income in the year the option expires. Irs form 1040 2010 Report this amount on Form 1040, line 21, or on Form 1040NR, line 21. Irs form 1040 2010 Form 1099-S. Irs form 1040 2010   If you received Form 1099-S, box 2 (gross proceeds) should show the total amount you received for your home. Irs form 1040 2010   However, box 2 will not include the fair market value of any services or property other than cash or notes you received or will receive. Irs form 1040 2010 Instead, box 4 will be checked to indicate your receipt or expected receipt of these items. Irs form 1040 2010 Amount Realized The amount realized is the selling price minus selling expenses. Irs form 1040 2010 Selling expenses. Irs form 1040 2010   Selling expenses include: Commissions, Advertising fees, Legal fees, and Loan charges paid by the seller, such as loan placement fees or “points. Irs form 1040 2010 ” Adjusted Basis While you owned your home, you may have made adjustments (increases or decreases) to the basis. Irs form 1040 2010 This adjusted basis must be determined before you can figure gain or loss on the sale of your home. Irs form 1040 2010 For information on how to figure your home's adjusted basis, see Determining Basis , later. Irs form 1040 2010 Amount of Gain or Loss To figure the amount of gain or loss, compare the amount realized to the adjusted basis. Irs form 1040 2010 Gain on sale. Irs form 1040 2010   If the amount realized is more than the adjusted basis, the difference is a gain and, except for any part you can exclude, generally is taxable. Irs form 1040 2010 Loss on sale. Irs form 1040 2010   If the amount realized is less than the adjusted basis, the difference is a loss. Irs form 1040 2010 Generally, a loss on the sale of your main home cannot be deducted. Irs form 1040 2010 Jointly owned home. Irs form 1040 2010   If you and your spouse sell your jointly owned home and file a joint return, you figure your gain or loss as one taxpayer. Irs form 1040 2010 Separate returns. Irs form 1040 2010   If you file separate returns, each of you must figure your own gain or loss according to your ownership interest in the home. Irs form 1040 2010 Your ownership interest is generally determined by state law. Irs form 1040 2010 Joint owners not married. Irs form 1040 2010   If you and a joint owner other than your spouse sell your jointly owned home, each of you must figure your own gain or loss according to your ownership interest in the home. Irs form 1040 2010 Each of you applies the rules discussed in this publication on an individual basis. Irs form 1040 2010 Dispositions Other Than Sales Some special rules apply to other dispositions of your main home. Irs form 1040 2010 Foreclosure or repossession. Irs form 1040 2010   If your home was foreclosed on or repossessed, you have a disposition. Irs form 1040 2010 See Publication 4681 to determine if you have ordinary income, gain, or loss. Irs form 1040 2010 More information. Irs form 1040 2010   If part of a home is used for business or rental purposes, see Foreclosures and Repossessions in chapter 1 of Publication 544 for more information. Irs form 1040 2010 Publication 544 has examples of how to figure gain or loss on a foreclosure or repossession. Irs form 1040 2010 Abandonment. Irs form 1040 2010   If you abandon your home, see Publication 4681 to determine if you have ordinary income, gain, or loss. Irs form 1040 2010 Trading (exchanging) homes. Irs form 1040 2010   If you trade your home for another home, treat the trade as a sale and a purchase. Irs form 1040 2010 Example. Irs form 1040 2010 You owned and lived in a home with an adjusted basis of $41,000. Irs form 1040 2010 A real estate dealer accepted your old home as a trade-in and allowed you $50,000 toward a new home priced at $80,000. Irs form 1040 2010 This is treated as a sale of your old home for $50,000 with a gain of $9,000 ($50,000 − $41,000). Irs form 1040 2010 If the dealer had allowed you $27,000 and assumed your unpaid mortgage of $23,000 on your old home, your sales price would still be $50,000 (the $27,000 trade-in allowed plus the $23,000 mortgage assumed). Irs form 1040 2010 Transfer to spouse. Irs form 1040 2010   If you transfer your home to your spouse or you transfer it to your former spouse incident to your divorce, you in most cases have no gain or loss (unless the Exception, discussed next, applies). Irs form 1040 2010 This is true even if you receive cash or other consideration for the home. Irs form 1040 2010 As a result, the rules explained in this publication do not apply. Irs form 1040 2010   If you owned your home jointly with your spouse and transfer your interest in the home to your spouse, or to your former spouse incident to your divorce, the same rule applies. Irs form 1040 2010 You have no gain or loss. Irs form 1040 2010 Exception. Irs form 1040 2010   These transfer rules do not apply if your spouse or former spouse is a nonresident alien. Irs form 1040 2010 In that case, you generally will have a gain or loss. Irs form 1040 2010 More information. Irs form 1040 2010    See Property Settlements in Publication 504, Divorced or Separated Individuals, for more information. Irs form 1040 2010 Involuntary conversion. Irs form 1040 2010   You have a disposition when your home is destroyed or condemned and you receive other property or money in payment, such as insurance or a condemnation award. Irs form 1040 2010 This is treated as a sale and you may be able to exclude all or part of any gain from the destruction or condemnation of your home, as explained later under Special Situations (see Home destroyed or condemned ). Irs form 1040 2010 Determining Basis You need to know your basis in your home to figure any gain or loss when you sell it. Irs form 1040 2010 Your basis in your home is determined by how you got the home. Irs form 1040 2010 Generally, your basis is its cost if you bought it or built it. Irs form 1040 2010 If you got it in some other way (inheritance, gift, etc. Irs form 1040 2010 ), your basis is generally either its fair market value when you received it or the adjusted basis of the previous owner. Irs form 1040 2010 While you owned your home, you may have made adjustments (increases or decreases) to your home's basis. Irs form 1040 2010 The result of these adjustments is your home's adjusted basis, which is used to figure gain or loss on the sale of your home. Irs form 1040 2010 To figure your adjusted basis, you can use Worksheet 1, near the end of this publication. Irs form 1040 2010 Filled-in examples of that worksheet are included in the Comprehensive Examples , later. Irs form 1040 2010 Cost As Basis The cost of property is the amount you paid for it in cash, debt obligations, other property, or services. Irs form 1040 2010 Purchase. Irs form 1040 2010   If you bought your home, your basis is its cost to you. Irs form 1040 2010 This includes the purchase price and certain settlement or closing costs. Irs form 1040 2010 In most cases, your purchase price includes your down payment and any debt, such as a first or second mortgage or notes you gave the seller in payment for the home. Irs form 1040 2010 If you build, or contract to build, a new home, your purchase price can include costs of construction, as discussed later. Irs form 1040 2010 Seller-paid points. Irs form 1040 2010   If the person who sold you your home paid points on your loan, you may have to reduce your home's basis by the amount of the points, as shown in the following chart. Irs form 1040 2010    IF you bought your home. Irs form 1040 2010 . Irs form 1040 2010 . Irs form 1040 2010 THEN reduce your home's basis by the seller-paid points. Irs form 1040 2010 . Irs form 1040 2010 . Irs form 1040 2010 after 1990 but before April 4, 1994 only if you deducted them as home mortgage interest in the year paid. Irs form 1040 2010 after April 3, 1994 even if you did not deduct them. Irs form 1040 2010 Settlement fees or closing costs. Irs form 1040 2010   When you bought your home, you may have paid settlement fees or closing costs in addition to the contract price of the property. Irs form 1040 2010 You can include in your basis some of the settlement fees and closing costs you paid for buying the home, but not the fees and costs for getting a mortgage loan. Irs form 1040 2010 A fee paid for buying the home is any fee you would have had to pay even if you paid cash for the home (that is, without the need for financing). Irs form 1040 2010   Settlement fees do not include amounts placed in escrow for the future payment of items such as taxes and insurance. Irs form 1040 2010   Some of the settlement fees or closing costs that you can include in your basis are: Abstract fees (abstract of title fees), Charges for installing utility services, Legal fees (including fees for the title search and preparing the sales contract and deed), Recording fees, Survey fees, Transfer or stamp taxes, Owner's title insurance, and Any amounts the seller owes that you agree to pay, such as: Certain real estate taxes (discussed later), Back interest, Recording or mortgage fees, Charges for improvements or repairs, and Sales commissions. Irs form 1040 2010   Some settlement fees and closing costs you cannot include in your basis are: Fire insurance premiums, Rent for occupancy of the house before closing, Charges for utilities or other services related to occupancy of the house before closing, Any fee or cost that you deducted as a moving expense (allowed for certain fees and costs before 1994), Charges connected with getting a mortgage loan, such as: Mortgage insurance premiums (including funding fees connected with loans guaranteed by the Department of Veterans Affairs), Loan assumption fees, Cost of a credit report, Fee for an appraisal required by a lender, and Fees for refinancing a mortgage. Irs form 1040 2010 Real estate taxes. Irs form 1040 2010   Real estate taxes for the year you bought your home may affect your basis, as shown in the following chart. Irs form 1040 2010    IF. Irs form 1040 2010 . Irs form 1040 2010 . Irs form 1040 2010 AND. Irs form 1040 2010 . Irs form 1040 2010 . Irs form 1040 2010 THEN the taxes. Irs form 1040 2010 . Irs form 1040 2010 . Irs form 1040 2010 you pay taxes that the seller owed on the home up to the date of sale the seller does not reimburse you are added to the basis of your home. Irs form 1040 2010 the seller reimburses you do not affect the basis of your home. Irs form 1040 2010 the seller pays taxes for you (taxes owed beginning on the date of sale) you do not reimburse the seller are subtracted from the basis of your home. Irs form 1040 2010 you reimburse the seller do not affect the basis of your home. Irs form 1040 2010 Construction. Irs form 1040 2010   If you contracted to have your house built on land you own, your basis is: The cost of the land, plus The amount it cost you to complete the house, including: The cost of labor and materials, Any amounts paid to a contractor, Any architect's fees, Building permit charges, Utility meter and connection charges, and Legal fees directly connected with building the house. Irs form 1040 2010   Your cost includes your down payment and any debt such as a first or second mortgage or notes you gave the seller or builder. Irs form 1040 2010 It also includes certain settlement or closing costs. Irs form 1040 2010 You may have to reduce your basis by points the seller paid for you. Irs form 1040 2010 For more information, see Seller-paid points and Settlement fees or closing costs , earlier. Irs form 1040 2010 Built by you. Irs form 1040 2010   If you built all or part of your house yourself, its basis is the total amount it cost you to complete it. Irs form 1040 2010 Do not include in the cost of the house: The value of your own labor, or The value of any other labor you did not pay for. Irs form 1040 2010 Temporary housing. Irs form 1040 2010   If a builder gave you temporary housing while your home was being finished, you must reduce your basis by the part of the contract price that was for the temporary housing. Irs form 1040 2010 To figure the amount of the reduction, multiply the contract price by a fraction. Irs form 1040 2010 The numerator is the value of the temporary housing, and the denominator is the sum of the value of the temporary housing plus the value of the new home. Irs form 1040 2010 Cooperative apartment. Irs form 1040 2010   If you are a tenant-stockholder in a cooperative housing corporation, your basis in the cooperative apartment used as your home is usually the cost of your stock in the corporation. Irs form 1040 2010 This may include your share of a mortgage on the apartment building. Irs form 1040 2010 Condominium. Irs form 1040 2010   To determine your basis in a condominium apartment used as your home, use the same rules as for any other home. Irs form 1040 2010 Basis Other Than Cost You must use a basis other than cost, such as adjusted basis or fair market value, if you received your home as a gift, inheritance, a trade, or from your spouse. Irs form 1040 2010 These situations are discussed in the following pages. Irs form 1040 2010 Also, the instructions for Worksheet 1 (near the end of the publication) address each of these issues. Irs form 1040 2010 Other special rules may apply in certain situations. Irs form 1040 2010 If you converted the property, or some part of it, to business or rental use, see Property Changed to Business or Rental Use, in Publication 551. Irs form 1040 2010 Home received as gift. Irs form 1040 2010   Use the following chart to find the basis of a home you received as a gift. Irs form 1040 2010 IF the donor's adjusted basis at the time of the gift was. Irs form 1040 2010 . Irs form 1040 2010 . Irs form 1040 2010 THEN your basis is. Irs form 1040 2010 . Irs form 1040 2010 . Irs form 1040 2010 more than the fair market value of the home at that time the same as the donor's adjusted basis at the time of the gift. Irs form 1040 2010   Exception: If using the donor's adjusted basis results in a loss when you sell the home, you must use the fair market value of the home at the time of the gift as your basis. Irs form 1040 2010 If using the fair market value results in a gain, you have neither gain nor loss. Irs form 1040 2010 equal to or less than the fair market value at that time, and you received the gift before 1977 the smaller of the: • donor's adjusted basis, plus  any federal gift tax paid on  the gift, or • the home's fair market value  at the time of the gift. Irs form 1040 2010 equal to or less than the fair market value at that time, and you received the gift after 1976 the same as the donor's adjusted basis, plus the part of any federal gift tax paid that is due to the net increase in value of the home (explained next). Irs form 1040 2010 Fair market value. Irs form 1040 2010   The fair market value of property at the time of the gift is the value of the property as appraised for purposes of the federal gift tax. Irs form 1040 2010 If the gift was not subject to the federal gift tax, the fair market value is the value as appraised for the purposes of a state gift tax. Irs form 1040 2010 Part of federal gift tax due to net increase in value. Irs form 1040 2010   Figure the part of the federal gift tax paid that is due to the net increase in value of the home by multiplying the total federal gift tax paid by a fraction. Irs form 1040 2010 The numerator of the fraction is the net increase in the value of the home, and the denominator is the value of the home for gift tax purposes after reduction by any annual exclusion and marital or charitable deduction that applies to the gift. Irs form 1040 2010 The net increase in the value of the home is its fair market value minus the donor's adjusted basis immediately before the gift. Irs form 1040 2010 Home acquired from a decedent who died before or after 2010. Irs form 1040 2010   If you inherited your home from a decedent who died before or after 2010, your basis is the fair market value of the property on the date of the decedent's death (or the later alternate valuation date chosen by the personal representative of the estate). Irs form 1040 2010 If an estate tax return was filed or required to be filed, the value of the property listed on the estate tax return is your basis. Irs form 1040 2010 If a federal estate tax return did not have to be filed, your basis in the home is the same as its appraised value at the date of death, for purposes of state inheritance or transmission taxes. Irs form 1040 2010 Surviving spouse. Irs form 1040 2010   If you are a surviving spouse and you owned your home jointly, your basis in the home will change. Irs form 1040 2010 The new basis for the interest your spouse owned will be its fair market value on the date of death (or alternate valuation date). Irs form 1040 2010 The basis in your interest will remain the same. Irs form 1040 2010 Your new basis in the home is the total of these two amounts. Irs form 1040 2010   If you and your spouse owned the home either as tenants by the entirety or as joint tenants with right of survivorship, you will each be considered to have owned one-half of the home. Irs form 1040 2010 Example. Irs form 1040 2010 Your jointly owned home (owned as joint tenants with right of survivorship) had an adjusted basis of $50,000 on the date of your spouse's death, and the fair market value on that date was $100,000. Irs form 1040 2010 Your new basis in the home is $75,000 ($25,000 for one-half of the adjusted basis plus $50,000 for one-half of the fair market value). Irs form 1040 2010 Community property. Irs form 1040 2010   In community property states (Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, and Wisconsin), each spouse is usually considered to own half of the community property. Irs form 1040 2010 When either spouse dies, the total fair market value of the community property becomes the basis of the entire property, including the part belonging to the surviving spouse. Irs form 1040 2010 For this to apply, at least half the value of the community property interest must be includible in the decedent's gross estate, whether or not the estate must file a return. Irs form 1040 2010   For more information about community property, see Publication 555, Community Property. Irs form 1040 2010    If you are selling a home in which you acquired an interest from a decedent who died in 2010, see Publication 4895, Tax Treatment of Property Acquired From a Decedent Dying in 2010, to determine your basis. Irs form 1040 2010 Home received as trade. Irs form 1040 2010   If you acquired your home as a trade for other property, in most cases, the basis of your home is the fair market value (at the time of the trade) of the property you gave up. Irs form 1040 2010 If you traded one home for another, you have made a sale and purchase. Irs form 1040 2010 In that case, you may have a gain. Irs form 1040 2010 See Trading (exchanging) homes under Dispositions Other Than Sales, earlier, for an example of figuring the gain. Irs form 1040 2010 Home received from spouse. Irs form 1040 2010   If you received your home from your spouse or from your former spouse incident to your divorce, your basis in the home depends on the date of the transfer. Irs form 1040 2010 Transfers after July 18, 1984. Irs form 1040 2010   If you received the home after July 18, 1984, there was no gain or loss on the transfer. Irs form 1040 2010 In most cases, your basis in this home is the same as your spouse's (or former spouse's) adjusted basis just before you received it. Irs form 1040 2010 This rule applies even if you received the home in exchange for cash, the release of marital rights, the assumption of liabilities, or other considerations. Irs form 1040 2010   If you owned a home jointly with your spouse and your spouse transferred his or her interest in the home to you, in most cases, your basis in the half interest received from your spouse is the same as your spouse's adjusted basis just before the transfer. Irs form 1040 2010 This also applies if your former spouse transferred his or her interest in the home to you incident to your divorce. Irs form 1040 2010 Your basis in the half interest you already owned does not change. Irs form 1040 2010 Your new basis in the home is the total of these two amounts. Irs form 1040 2010 Transfers before July 19, 1984. Irs form 1040 2010   If you received your home before July 19, 1984, in exchange for your release of marital rights, in most cases, your basis in the home is generally its fair market value at the time you received it. Irs form 1040 2010 More information. Irs form 1040 2010   For more information on property received from a spouse or former spouse, see Property Settlements in Publication 504. Irs form 1040 2010 Involuntary conversion. Irs form 1040 2010   If your home is destroyed or condemned, you may receive insurance proceeds or a condemnation award. Irs form 1040 2010 If you acquired a replacement home with these proceeds, the basis is its cost decreased by any gain not recognized on the conversion under the rules explained in: Publication 547, in the case of a home that was destroyed, or Chapter 1 of Publication 544, in the case of a home that was condemned. Irs form 1040 2010 Example. Irs form 1040 2010 A fire destroyed your home that you owned and used for only 6 months. Irs form 1040 2010 The home had an adjusted basis of $80,000 and the insurance company paid you $130,000 for the loss. Irs form 1040 2010 Your gain is $50,000 ($130,000 − $80,000). Irs form 1040 2010 You bought a replacement home for $100,000. Irs form 1040 2010 The part of your gain that is taxable is $30,000 ($130,000 − $100,000), the unspent part of the payment from the insurance company. Irs form 1040 2010 The rest of the gain ($20,000) is not taxable, so that amount reduces your basis in the new home. Irs form 1040 2010 The basis of the new home is figured as follows. Irs form 1040 2010 Cost of replacement home $100,000 Minus: Gain not recognized 20,000 Basis of the replacement home $80,000 More information. Irs form 1040 2010   For more information about basis, see Publication 551. Irs form 1040 2010 Adjusted Basis Adjusted basis is your cost or other basis increased or decreased by certain amounts. Irs form 1040 2010 To figure your adjusted basis, you can use Worksheet 1, found toward the end of this publication. Irs form 1040 2010 Filled-in examples of that worksheet are included in Comprehensive Examples , later. Irs form 1040 2010 Recordkeeping. Irs form 1040 2010 You should keep records to prove your home's adjusted basis. Irs form 1040 2010 Ordinarily, you must keep records for 3 years after the due date for filing your return for the tax year in which you sold your home. Irs form 1040 2010 But if you sold a home before May 7, 1997, and postponed tax on any gain, the basis of that home affects the basis of the new home you bought. Irs form 1040 2010 Keep records proving the basis of both homes as long as they are needed for tax purposes. Irs form 1040 2010 The records you should keep include: Proof of the home's purchase price and purchase expenses; Receipts and other records for all improvements, additions, and other items that affect the home's adjusted basis; Any worksheets or other computations you used to figure the adjusted basis of the home you sold, the gain or loss on the sale, the exclusion, and the taxable gain; Any Form 982 you filed to exclude any discharge of qualified principal residence indebtedness; Any Form 2119, Sale of Your Home, you filed to postpone gain from the sale of a previous home before May 7, 1997; and Any worksheets you used to prepare Form 2119, such as the Adjusted Basis of Home Sold Worksheet or the Capital Improvements Worksheet from the Form 2119 instructions, or other source of computations. Irs form 1040 2010 Increases to Basis These include the following. Irs form 1040 2010 Additions and other improvements that have a useful life of more than 1 year. Irs form 1040 2010 Special assessments for local improvements. Irs form 1040 2010 Amounts you spent after a casualty to restore damaged property. Irs form 1040 2010 Improvements. Irs form 1040 2010   These add to the value of your home, prolong its useful life, or adapt it to new uses. Irs form 1040 2010 You add the cost of additions and other improvements to the basis of your property. Irs form 1040 2010   The following chart lists some other examples of improvements. Irs form 1040 2010 Examples of Improvements That Increase Basis Additions Bedroom Bathroom Deck Garage Porch Patio Heating & Air Conditioning Heating system Central air conditioning Furnace Duct work Central humidifier Filtration system Lawn & Grounds Landscaping Driveway Walkway Fence  Retaining wall Sprinkler system Swimming pool  Miscellaneous Storm windows, doors New roof Central vacuum Wiring upgrades Satellite dish Security system  Plumbing Septic system Water heater Soft water system Filtration system  Interior Improvements Built-in appliances  Kitchen modernization  Flooring Wall-to-wall carpeting  Insulation Attic Walls Floors Pipes and duct work Improvements no longer part of home. Irs form 1040 2010   Your home's adjusted basis does not include the cost of any improvements that are replaced and are no longer part of the home. Irs form 1040 2010 Example. Irs form 1040 2010 You put wall-to-wall carpeting in your home 15 years ago. Irs form 1040 2010 Later, you replaced that carpeting with new wall-to-wall carpeting. Irs form 1040 2010 The cost of the old carpeting you replaced is no longer part of your home's adjusted basis. Irs form 1040 2010 Repairs. Irs form 1040 2010   These maintain your home in good condition but do not add to its value or prolong its life. Irs form 1040 2010 You do not add their cost to the basis of your property. Irs form 1040 2010 Examples. Irs form 1040 2010 Repainting your house inside or outside, fixing your gutters or floors, repairing leaks or plastering, and replacing broken window panes are examples of repairs. Irs form 1040 2010 Exception. Irs form 1040 2010   The entire job is considered an improvement if items that would otherwise be considered repairs are done as part of an extensive remodeling or restoration of your home. Irs form 1040 2010 For example, if you have a casualty and your home is damaged, increase your basis by the amount you spend on repairs that restore the property to its pre-casualty condition. Irs form 1040 2010 Decreases to Basis These include the following. Irs form 1040 2010 Discharge of qualified principal residence indebtedness that was excluded from income (but not below zero). Irs form 1040 2010 For details, see Publication 4681. Irs form 1040 2010 Some or all of the cancellation of debt income that was excluded due to your bankruptcy or insolvency. Irs form 1040 2010 For details, see Publication 4681. Irs form 1040 2010 Gain you postponed from the sale of a previous home before May 7, 1997. Irs form 1040 2010 Deductible casualty losses. Irs form 1040 2010 Insurance payments you received or expect to receive for casualty losses. Irs form 1040 2010 Payments you received for granting an easement or right-of-way. Irs form 1040 2010 Depreciation allowed or allowable if you used your home for business or rental purposes. Irs form 1040 2010 Energy-related credits allowed for expenditures made on the residence. Irs form 1040 2010 (Reduce the increase in basis otherwise allowable for expenditures on the residence by the amount of credit allowed for those expenditures. Irs form 1040 2010 ) Adoption credit you claimed for improvements added to the basis of your home. Irs form 1040 2010 Nontaxable payments from an adoption assistance program of your employer you used for improvements you added to the basis of your home. Irs form 1040 2010 Energy conservation subsidy excluded from your gross income because you received it (directly or indirectly) from a public utility after 1992 to buy or install any energy conservation measure. Irs form 1040 2010 An energy conservation measure is an installation or modification primarily designed either to reduce consumption of electricity or natural gas or to improve the management of energy demand for a home. Irs form 1040 2010 District of Columbia first-time homebuyer credit allowed on the purchase of a principal residence in the District of Columbia. Irs form 1040 2010 General sales taxes claimed as an itemized deduction on Schedule A (Form 1040) that were imposed on the purchase of personal property, such as a houseboat used as your home or a mobile home. Irs form 1040 2010 Discharges of qualified principal residence indebtedness. Irs form 1040 2010   You may be able to exclude from gross income a discharge of qualified principal residence indebtedness. Irs form 1040 2010 This exclusion applies to discharges made after 2006 and before 2014. Irs form 1040 2010 If you choose to exclude this income, you must reduce (but not below zero) the basis of your principal residence by the amount excluded from gross income. Irs form 1040 2010   File Form 982 with your tax return. Irs form 1040 2010 See the form's instructions for detailed information. Irs form 1040 2010    A decrease in basis due to a discharge of qualified principal residence indebtedness that is excluded from income occurs only if you retain ownership of the principal residence after a discharge. Irs form 1040 2010 In most cases, this would occur in a refinancing or a restructuring of the mortgage. Irs form 1040 2010 Excluding the Gain You may qualify to exclude from your income all or part of any gain from the sale of your main home. Irs form 1040 2010 This means that, if you qualify, you will not have to pay tax on the gain up to the limit described under Maximum Exclusion , next. Irs form 1040 2010 To qualify, you must meet the ownership and use tests described later. Irs form 1040 2010 You can choose not to take the exclusion by including the gain from the sale in your gross income on your tax return for the year of the sale. Irs form 1040 2010 This choice can be made (or revoked) at any time before the expiration of a 3-year period beginning on the due date of your return (not including extensions) for the year of the sale. Irs form 1040 2010 You can use Worksheet 2 (near the end of this publication) to figure the amount of your exclusion and your taxable gain, if any. Irs form 1040 2010 If you have any taxable gain from the sale of your home, you may have to increase your withholding or make estimated tax payments. Irs form 1040 2010 See Publication 505, Tax Withholding and Estimated Tax. Irs form 1040 2010 Maximum Exclusion You can exclude up to $250,000 of the gain (other than gain allocated to periods of nonqualified use) on the sale of your main home if all of the following are true. Irs form 1040 2010 You meet the ownership test. Irs form 1040 2010 You meet the use test. Irs form 1040 2010 During the 2-year period ending on the date of the sale, you did not exclude gain from the sale of another home. Irs form 1040 2010 For details on gain allocated to periods of nonqualified use, see Nonqualified Use , later. Irs form 1040 2010 If you and another person owned the home jointly but file separate returns, each of you can exclude up to $250,000 of gain from the sale of your interest in the home if each of you meets the three conditions just listed. Irs form 1040 2010 You may be able to exclude up to $500,000 of the gain (other than gain allocated to periods of nonqualified use) on the sale of your main home if you are married and file a joint return and meet the requirements listed in the discussion of the special rules for joint returns, later, under Married Persons . Irs form 1040 2010 Ownership and Use Tests To claim the exclusion, you must meet the ownership and use tests. Irs form 1040 2010 This means that during the 5-year period ending on the date of the sale, you must have: Owned the home for at least 2 years (the ownership test), and Lived in the home as your main home for at least 2 years (the use test). Irs form 1040 2010 Exception. Irs form 1040 2010   If you owned and lived in the property as your main home for less than 2 years, you can still claim an exclusion in some cases. Irs form 1040 2010 However, the maximum amount you may be able to exclude will be reduced. Irs form 1040 2010 See Reduced Maximum Exclusion , later. Irs form 1040 2010 Example 1—home owned and occupied for at least 2 years. Irs form 1040 2010 Mya bought and moved into her main home in September 2011. Irs form 1040 2010 She sold the home at a gain in October 2013. Irs form 1040 2010 During the 5-year period ending on the date of sale in October 2013, she owned and lived in the home for more than 2 years. Irs form 1040 2010 She meets the ownership and use tests. Irs form 1040 2010 Example 2—ownership test met but use test not met. Irs form 1040 2010 Ayden bought a home, lived in it for 6 months, moved out, and never occupied the home again. Irs form 1040 2010 He later sold the home for a gain in June 2013. Irs form 1040 2010 He owned the home during the entire 5-year period ending on the date of sale. Irs form 1040 2010 He meets the ownership test but not the use test. Irs form 1040 2010 He cannot exclude any part of his gain on the sale unless he qualified for a reduced maximum exclusion (explained later). Irs form 1040 2010 Period of Ownership and Use The required 2 years of ownership and use during the 5-year period ending on the date of the sale do not have to be continuous nor do they both have to occur at the same time. Irs form 1040 2010 You meet the tests if you can show that you owned and lived in the property as your main home for either 24 full months or 730 days (365 × 2) during the 5-year period ending on the date of sale. Irs form 1040 2010 Example. Irs form 1040 2010 Naomi bought and moved into a house in July 2009. Irs form 1040 2010 She lived there for 13 months and then moved in with a friend. Irs form 1040 2010 She later moved back into her house and lived there for 12 months until she sold it in August 2013. Irs form 1040 2010 Naomi meets the ownership and use tests because, during the 5-year period ending on the date of sale, she owned the house for more than 2 years and lived in it for a total of 25 (13 + 12) months. Irs form 1040 2010 Temporary absence. Irs form 1040 2010   Short temporary absences for vacations or other seasonal absences, even if you rent out the property during the absences, are counted as periods of use. Irs form 1040 2010 The following examples assume that the reduced maximum exclusion (discussed later) does not apply to the sales. Irs form 1040 2010 Example 1. Irs form 1040 2010 David Johnson, who is single, bought and moved into his home on February 1, 2011. Irs form 1040 2010 Each year during 2011 and 2012, David left his home for a 2-month summer vacation. Irs form 1040 2010 David sold the house on March 1, 2013. Irs form 1040 2010 Although the total time David lived in his home is less than 2 years (21 months), he meets the use requirement and may exclude gain. Irs form 1040 2010 The 2-month vacations are short temporary absences and are counted as periods of use in determining whether David used the home for the required 2 years. Irs form 1040 2010 Example 2. Irs form 1040 2010 Professor Paul Beard, who is single, bought and moved into a house in December 2010, went abroad for a 1-year sabbatical leave in January 2012, returned to the house in January 2013, and sold it at a gain in February 2013. Irs form 1040 2010 Because his leave was not a short temporary absence, he cannot include the period of leave to meet the 2-year use test. Irs form 1040 2010 He cannot exclude any part of his gain because he did not use the residence for the required 2 years. Irs form 1040 2010 Ownership and use tests met at different times. Irs form 1040 2010   You can meet the ownership and use tests during different 2-year periods. Irs form 1040 2010 However, you must meet both tests during the 5-year period ending on the date of the sale. Irs form 1040 2010 Example. Irs form 1040 2010 Beginning in 2002, Helen Jones lived in a rented apartment. Irs form 1040 2010 The apartment building was later converted to condominiums, and she bought her same apartment on December 3, 2010. Irs form 1040 2010 In 2011, Helen became ill and on April 14 of that year she moved to her daughter's home. Irs form 1040 2010 On July 12, 2013, while still living in her daughter's home, she sold her condominium. Irs form 1040 2010 Helen can exclude gain on the sale of her condominium because she met the ownership and use tests during the 5-year period from July 13, 2008, to July 12, 2013, the date she sold the condominium. Irs form 1040 2010 She owned her condominium from December 3, 2010, to July 12, 2013 (more than 2 years). Irs form 1040 2010 She lived in the property from July 13, 2008 (the beginning of the 5-year period), to April 14, 2011 (more than 2 years). Irs form 1040 2010 The time Helen lived in her daughter's home during the 5-year period can be counted toward her period of ownership, and the time she lived in her rented apartment during the 5-year period can be counted toward her period of use. Irs form 1040 2010 Cooperative apartment. Irs form 1040 2010   If you sold stock as a tenant-shareholder in a cooperative housing corporation, the ownership and use tests are met if, during the 5-year period ending on the date of sale, you: Owned the stock for at least 2 years, and Lived in the house or apartment that the stock entitled you to occupy as your main home for at least 2 years. Irs form 1040 2010 Exceptions to Ownership and Use Tests The following sections contain exceptions to the ownership and use tests for certain taxpayers. Irs form 1040 2010 Exception for individuals with a disability. Irs form 1040 2010   There is an exception to the use test if: You become physically or mentally unable to care for yourself, and You owned and lived in your home as your main home for a total of at least 1 year during the 5-year period before the sale of your home. Irs form 1040 2010 Under this exception, you are considered to live in your home during any time within the 5-year period that you own the home and live in a facility (including a nursing home) licensed by a state or political subdivision to care for persons in your condition. Irs form 1040 2010   If you meet this exception to the use test, you still have to meet the 2-out-of-5-year ownership test to claim the exclusion. Irs form 1040 2010 Previous home destroyed or condemned. Irs form 1040 2010   For the ownership and use tests, you add the time you owned and lived in a previous home that was destroyed or condemned to the time you owned and lived in the replacement home on whose sale you wish to exclude gain. Irs form 1040 2010 This rule applies if any part of the basis of the home you sold depended on the basis of the destroyed or condemned home (see Involuntary Conversions in Publication 551). Irs form 1040 2010 Otherwise, you must have owned and lived in the same home for 2 of the 5 years before the sale to qualify for the exclusion. Irs form 1040 2010 Members of the uniformed services or Foreign Service, employees of the intelligence community, or employees or volunteers of the Peace Corps. Irs form 1040 2010   You can choose to have the 5-year test period for ownership and use suspended during any period you or your spouse serve on qualified official extended duty (defined later) as a member of the uniformed services or Foreign Service of the United States, or as an employee of the intelligence community. Irs form 1040 2010 You can choose to have the 5-year test period for ownership and use suspended during any period you or your spouse serve outside the United States either as an employee of the Peace Corps on qualified official extended duty (defined later) or as an enrolled volunteer or volunteer leader of the Peace Corps. Irs form 1040 2010 This means that you may be able to meet the 2-year use test even if, because of your service, you did not actually live in your home for at least the required 2 years during the 5-year period ending on the date of sale. Irs form 1040 2010   If this helps you qualify to exclude gain, you can choose to have the 5-year test period suspended by filing a return for the year of sale that does not include the gain. Irs form 1040 2010 Example. Irs form 1040 2010 John bought and moved into a home in 2005. Irs form 1040 2010 He lived in it as his main home for 2½ years. Irs form 1040 2010 For the next 6 years, he did not live in it because he was on qualified official extended duty with the Army. Irs form 1040 2010 He then sold the home at a gain in 2013. Irs form 1040 2010 To meet the use test, John chooses to suspend the 5-year test period for the 6 years he was on qualified official extended duty. Irs form 1040 2010 This means he can disregard those 6 years. Irs form 1040 2010 Therefore, John's 5-year test period consists of the 5 years before he went on qualified official extended duty. Irs form 1040 2010 He meets the ownership and use tests because he owned and lived in the home for 2½ years during this test period. Irs form 1040 2010 Period of suspension. Irs form 1040 2010   The period of suspension cannot last more than 10 years. Irs form 1040 2010 Together, the 10-year suspension period and the 5-year test period can be as long as, but no more than, 15 years. Irs form 1040 2010 You cannot suspend the 5-year period for more than one property at a time. Irs form 1040 2010 You can revoke your choice to suspend the 5-year period at any time. Irs form 1040 2010 Example. Irs form 1040 2010 Mary bought a home on April 1, 1997. Irs form 1040 2010 She used it as her main home until August 31, 2000. Irs form 1040 2010 On September 1, 2000, she went on qualified official extended duty with the Navy. Irs form 1040 2010 She did not live in the house again before selling it on July 31, 2013. Irs form 1040 2010 Mary chooses to use the entire 10-year suspension period. Irs form 1040 2010 Therefore, the suspension period would extend back from July 31, 2013, to August 1, 2003, and the 5-year test period would extend back to August 1, 1998. Irs form 1040 2010 During that period, Mary owned the house all 5 years and lived in it as her main home from August 1, 1998, until August 31, 2000, a period of more than 24 months. Irs form 1040 2010 She meets the ownership and use tests because she owned and lived in the home for at least 2 years during this test period. Irs form 1040 2010 Uniformed services. Irs form 1040 2010   The uniformed services are: The Armed Forces (the Army, Navy, Air Force, Marine Corps, and Coast Guard), The commissioned corps of the National Oceanic and Atmospheric Administration, and The commissioned corps of the Public Health Service. Irs form 1040 2010 Foreign Service member. Irs form 1040 2010   For purposes of the choice to suspend the 5-year test period for ownership and use, you are a member of the Foreign Service if you are any of the following. Irs form 1040 2010 A Chief of mission. Irs form 1040 2010 An Ambassador at large. Irs form 1040 2010 A member of the Senior Foreign Service. Irs form 1040 2010 A Foreign Service officer. Irs form 1040 2010 Part of the Foreign Service personnel. Irs form 1040 2010 Employee of the intelligence community. Irs form 1040 2010   For purposes of the choice to suspend the 5-year test period for ownership and use, you are an employee of the intelligence community if you are an employee of any of the following. Irs form 1040 2010 The Office of the Director of National Intelligence. Irs form 1040 2010 The Central Intelligence Agency. Irs form 1040 2010 The National Security Agency. Irs form 1040 2010 The Defense Intelligence Agency. Irs form 1040 2010 The National Geospatial-Intelligence Agency. Irs form 1040 2010 The National Reconnaissance Office and any other office within the Department of Defense for the collection of specialized national intelligence through reconnaissance programs. Irs form 1040 2010 Any of the intelligence elements of the Army, the Navy, the Air Force, the Marine Corps, the Federal Bureau of Investigation, the Department of Treasury, the Department of Energy, and the Coast Guard. Irs form 1040 2010 The Bureau of Intelligence and Research of the Department of State. Irs form 1040 2010 Any of the elements of the Department of Homeland Security concerned with the analyses of foreign intelligence information. Irs form 1040 2010 Qualified official extended duty. Irs form 1040 2010   You are on qualified official extended duty if you are on extended duty while: Serving at a duty station at least 50 miles from your main home, or Living in Government quarters under Government orders. Irs form 1040 2010   You are on extended duty when you are called or ordered to active duty for a period of more than 90 days or for an indefinite period. Irs form 1040 2010 Married Persons If you and your spouse file a joint return for the year of sale and one spouse meets the ownership and use tests, you can exclude up to $250,000 of the gain. Irs form 1040 2010 (But see Special rules for joint returns, next. Irs form 1040 2010 ) Special rules for joint returns. Irs form 1040 2010   You can exclude up to $500,000 of the gain on the sale of your main home if all of the following are true. Irs form 1040 2010 You are married and file a joint return for the year. Irs form 1040 2010 Either you or your spouse meets the ownership test. Irs form 1040 2010 Both you and your spouse meet the use test. Irs form 1040 2010 During the 2-year period ending on the date of the sale, neither you nor your spouse excluded gain from the sale of another home. Irs form 1040 2010 If either spouse does not satisfy all these requirements, the maximum exclusion that can be claimed by the couple is the total of the maximum exclusions that each spouse would qualify for if not married and the amounts were figured separately. Irs form 1040 2010 For this purpose, each spouse is treated as owning the property during the period that either spouse owned the property. Irs form 1040 2010 Example 1—one spouse sells a home. Irs form 1040 2010 Emily sells her home in June 2013 for a gain of $300,000. Irs form 1040 2010 She marries Jamie later in the year. Irs form 1040 2010 She meets the ownership and use tests, but Jamie does not. Irs form 1040 2010 Emily can exclude up to $250,000 of gain on a separate or joint return for 2013. Irs form 1040 2010 The $500,000 maximum exclusion for certain joint returns does not apply because Jamie does not meet the use test. Irs form 1040 2010 Example 2—each spouse sells a home. Irs form 1040 2010 The facts are the same as in Example 1 except that Jamie also sells a home in 2013 for a gain of $200,000 before he marries Emily. Irs form 1040 2010 He meets the ownership and use tests on his home, but Emily does not. Irs form 1040 2010 Emily can exclude $250,000 of gain and Jamie can exclude $200,000 of gain on the respective sales of their individual homes. Irs form 1040 2010 However, Emily cannot use Jamie's unused exclusion to exclude more than $250,000 of gain. Irs form 1040 2010 Therefore, Emily and Jamie must recognize $50,000 of gain on the sale of Emily's home. Irs form 1040 2010 The $500,000 maximum exclusion for certain joint returns does not apply because Emily and Jamie do not both meet the use test for the same home. Irs form 1040 2010 Sale of main home by surviving spouse. Irs form 1040 2010   If your spouse died and you did not remarry before the date of sale, you are considered to have owned and lived in the property as your main home during any period of time when your spouse owned and lived in it as a main home. Irs form 1040 2010   If you meet all of the following requirements, you may qualify to exclude up to $500,000 of any gain from the sale or exchange of your main home. Irs form 1040 2010 The sale or exchange took place after 2008. Irs form 1040 2010 The sale or exchange took place no more than 2 years after the date of death of your spouse. Irs form 1040 2010 You have not remarried. Irs form 1040 2010 You and your spouse met the use test at the time of your spouse's death. Irs form 1040 2010 You or your spouse met the ownership test at the time of your spouse's death. Irs form 1040 2010 Neither you nor your spouse excluded gain from the sale of another home during the last 2 years before the date of death. Irs form 1040 2010 The ownership and use tests were described earlier. Irs form 1040 2010 Example. Irs form 1040 2010 Harry owned and used a house as his main home since 2009. Irs form 1040 2010 Harry and Wilma married on July 1, 2013, and from that date they used Harry's house as their main home. Irs form 1040 2010 Harry died on August 15, 2013, and Wilma inherited the property. Irs form 1040 2010 Wilma sold the property on September 1, 2013, at which time she had not remarried. Irs form 1040 2010 Although Wilma owned and used the house for less than 2 years, Wilma is considered to have satisfied the ownership and use tests because her period of ownership and use includes the period that Harry owned and used the property before death. Irs form 1040 2010 Home transferred from spouse. Irs form 1040 2010   If your home was transferred to you by your spouse (or former spouse if the transfer was incident to divorce), you are considered to have owned it during any period of time when your spouse owned it. Irs form 1040 2010 Use of home after divorce. Irs form 1040 2010   You are considered to have used property as your main home during any period when: You owned it, and Your spouse or former spouse is allowed to live in it under a divorce or separation instrument and uses it as his or her main home. Irs form 1040 2010 Reduced Maximum Exclusion If you fail to meet the requirements to qualify for the $250,000 or $500,000 exclusion, you may still qualify for a reduced exclusion. Irs form 1040 2010 This applies to those who: Fail to meet the ownership and use tests, or Have used the exclusion within 2 years of selling their current home. Irs form 1040 2010 In both cases, to qualify for a reduced exclusion, the sale of your main home must be due to one of the following reasons. Irs form 1040 2010 A change in place of employment. Irs form 1040 2010 Health. Irs form 1040 2010 Unforeseen circumstances. Irs form 1040 2010 Qualified individual. Irs form 1040 2010   For purposes of the reduced maximum exclusion, a qualified individual is any of the following. Irs form 1040 2010 You. Irs form 1040 2010 Your spouse. Irs form 1040 2010 A co-owner of the home. Irs form 1040 2010 A person whose main home is the same as yours. Irs form 1040 2010 Primary reason for sale. Irs form 1040 2010   One of the three reasons above will be considered to be the primary reason you sold your home if either (1) or (2) is true. Irs form 1040 2010 You qualify under a “safe harbor. Irs form 1040 2010 ” This is a specific set of facts and circumstances that, if applicable, qualifies you to claim a reduced maximum exclusion. Irs form 1040 2010 Safe harbors corresponding to the reasons listed above are described later. Irs form 1040 2010 A safe harbor does not apply, but you can establish, based on facts and circumstances, that the primary reason for the sale is a change in place of employment, health, or unforeseen circumstances. Irs form 1040 2010  Factors that may be relevant in determining your primary reason for sale include whether: Your sale and the circumstances causing it were close in time, The circumstances causing your sale occurred during the time you owned and used the property as your main home, The circumstances causing your sale were not reasonably foreseeable when you began using the property as your main home, Your financial ability to maintain the property became materially impaired, The suitability of the property as your main home materially changed, and During the time you owned the property, you used it as your home. Irs form 1040 2010 Change in Place of Employment You may qualify for a reduced exclusion if the primary reason for the sale of your main home is a change in the location of employment of a qualified individual. Irs form 1040 2010 Employment. Irs form 1040 2010   For this purpose, employment includes the start of work with a new employer or continuation of work with the same employer. Irs form 1040 2010 It also includes the start or continuation of self-employment. Irs form 1040 2010 Distance safe harbor. Irs form 1040 2010   A change in place of employment is considered to be the reason you sold your home if: The change occurred during the period you owned and used the property as your main home, and The new place of employment is at least 50 miles farther from the home you sold than was the former place of employment (or, if there was no former place of employment, the distance between your new place of employment and the home sold is at least 50 miles). Irs form 1040 2010 Example. Irs form 1040 2010 Justin was unemployed and living in a townhouse in Florida he had owned and used as his main home since 2012. Irs form 1040 2010 He got a job in North Carolina and sold his townhouse in 2013. Irs form 1040 2010 Because the distance between Justin's new place of employment and the home he sold is at least 50 miles, the sale satisfies the conditions of the distance safe harbor. Irs form 1040 2010 Justin's sale of his home is considered to be because of a change in place of employment, and he is entitled to claim a reduced maximum exclusion of gain from the sale. Irs form 1040 2010 Health The sale of your main home is because of health if your primary reason for the sale is: To obtain, provide, or facilitate the diagnosis, cure, mitigation, or treatment of disease, illness, or injury of a qualified individual, or To obtain or provide medical or personal care for a qualified individual suffering from a disease, illness, or injury. Irs form 1040 2010 The sale of your home is not because of health if the sale merely benefits a qualified individual's general health or well-being. Irs form 1040 2010 For purposes of this reason, a qualified individual includes, in addition to the individuals listed earlier under Qualified individual , any of the following family members of these individuals. Irs form 1040 2010 Parent, grandparent, stepmother, stepfather. Irs form 1040 2010 Child, grandchild, stepchild, adopted child, eligible foster child. Irs form 1040 2010 Brother, sister, stepbrother, stepsister, half-brother, half-sister. Irs form 1040 2010 Mother-in-law, father-in-law, brother-in-law, sister-in-law, son-in-law, or daughter-in-law. Irs form 1040 2010 Uncle, aunt, nephew, niece, or cousin. Irs form 1040 2010 Example. Irs form 1040 2010 In 2012, Chase and Lauren, spouses, bought a house that they used as their main home. Irs form 1040 2010 Lauren's father has a chronic disease and is unable to care for himself. Irs form 1040 2010 In 2013, Chase and Lauren sold their home in order to move into Lauren's father's house to provide care for him. Irs form 1040 2010 Because the primary reason for the sale of their home was to provide care for Lauren's father, Chase and Lauren are entitled to a reduced maximum exclusion. Irs form 1040 2010 Doctor's recommendation safe harbor. Irs form 1040 2010   Health is considered to be the reason you sold your home if, for one or more of the reasons listed at the beginning of this discussion, a doctor recommends a change of residence. Irs form 1040 2010 Unforeseen Circumstances The sale of your main home is because of an unforeseen circumstance if your primary reason for the sale is the occurrence of an event that you could not reasonably have anticipated before buying and occupying that home. Irs form 1040 2010 You are not considered to have an unforeseen circumstance if the primary reason you sold your home was that you preferred to get a different home or because your finances improved. Irs form 1040 2010 Specific event safe harbors. Irs form 1040 2010   Unforeseen circumstances are considered to be the reason for selling your home if any of the following events occurred while you owned and used the property as your main home. Irs form 1040 2010 An involuntary conversion of your home, such as when your home is destroyed or condemned. Irs form 1040 2010 Natural or man-made disasters or acts of war or terrorism resulting in a casualty to your home, whether or not your loss is deductible. Irs form 1040 2010 In the case of qualified individuals (listed earlier under Qualified individual ): Death, Unemployment (if the individual is eligible for unemployment compensation), A change in employment or self-employment status that results in the individual's inability to pay reasonable basic living expenses (listed under Reasonable basic living expenses , later) for his or her household, Divorce or legal separation under a decree of divorce or separate maintenance, or Multiple births resulting from the same pregnancy. Irs form 1040 2010 An event the IRS determined to be an unforeseen circumstance in published guidance of general applicability. Irs form 1040 2010 For example, the IRS determined the September 11, 2001, terrorist attacks to be an unforeseen circumstance. Irs form 1040 2010 Reasonable basic living expenses. Irs form 1040 2010   Reasonable basic living expenses for your household include the following. Irs form 1040 2010 Amounts spent for food. Irs form 1040 2010 Amounts spent for clothing. Irs form 1040 2010 Housing and related expenses. Irs form 1040 2010 Medical expenses. Irs form 1040 2010 Transportation expenses. Irs form 1040 2010 Tax payments. Irs form 1040 2010 Court-ordered payments. Irs form 1040 2010 Expenses reasonably necessary to produce income. Irs form 1040 2010   Any of these amounts spent to maintain an affluent or luxurious standard of living are not reasonable basic living expenses. Irs form 1040 2010 Nonqualified Use Gain from the sale or exchange of the main home is not excludable from income if it is allocable to periods of nonqualified use. Irs form 1040 2010 Nonqualified use means any period after 2008 where neither you nor your spouse (or your former spouse) used the property as a main home, with certain exceptions (see next). Irs form 1040 2010 Exceptions. Irs form 1040 2010   A period of nonqualified use does not include: Any portion of the 5-year period ending on the date of the sale or exchange after the last date you (or your spouse) use the property as a main home; Any period (not to exceed an aggregate period of 10 years) during which you (or your spouse) are serving on qualified official extended duty: As a member of the uniformed services; As a member of the Foreign Service of the United States; or As an employee of the intelligence community; and Any other period of temporary absence (not to exceed an aggregate period of 2 years) due to change of employment, health conditions, or such other unforeseen circumstances as may be specified by the IRS. Irs form 1040 2010 Calculation. Irs form 1040 2010   To figure the portion of the gain allocated to the period of nonqualified use, multiply the gain (net of any depreciation allowed or allowable on the property for periods after May 6, 1997) by the following fraction:   Total nonqualified use during the period of ownership after 2008     Total period of ownership     This calculation can be found in Worksheet 2, line 10, later in this publication. Irs form 1040 2010   For examples of this calculation, see Business Use or Rental of Home , next. Irs form 1040 2010 Business Use or Rental of Home You may be able to exclude gain from the sale of a home you have used for business or to produce rental income if you meet the ownership and use tests. Irs form 1040 2010 Example 1. Irs form 1040 2010 On May 23, 2007, Amy, who is unmarried for all years in this example, bought a house. Irs form 1040 2010 She moved in on that date and lived in it until May 31, 2009, when she moved out of the house and put it up for rent. Irs form 1040 2010 The house was rented from June 1, 2009, to March 31, 2011. Irs form 1040 2010 Amy claimed depreciation deductions in 2009 through 2011 totaling $10,000. Irs form 1040 2010 Amy moved back into the house on April 1, 2011, and lived there until she sold it on January 31, 2013, for a gain of $200,000. Irs form 1040 2010 During the 5-year period ending on the date of the sale (January 31, 2008–January 31, 2013), Amy owned and lived in the house for more than 2 years as shown in the following table. Irs form 1040 2010 Five-Year Period Used as Home Used as Rental 1/31/08 – 5/31/09 16 months   6/01/09 – 3/31/11   22 months 4/01/11 – 1/31/13 22 months     38 months 22 months       During the period Amy owned the house (2,080 days), her period of nonqualified use was 668 days. Irs form 1040 2010 Because the gain attributable to periods of nonqualified use is $60,990, Amy can exclude $129,010 of her gain, as shown on Worksheet 2. Irs form 1040 2010 Example 2. Irs form 1040 2010 William owned and used a house as his main home from 2007 through 2010. Irs form 1040 2010 On January 1, 2011, he moved to another state. Irs form 1040 2010 He rented his house from that date until April 30, 2013, when he sold it. Irs form 1040 2010 During the 5-year period ending on the date of sale (May 1, 2008-April 30, 2013), William owned and lived in the house for more than 2 years. Irs form 1040 2010 Because it was rental property at the time of the sale, he must report the sale on Form 4797. Irs form 1040 2010 Because the period of nonqualified use does not include any part of the 5-year period after the last date William lived in the house, he has no period of nonqualified use. Irs form 1040 2010 Because he met the ownership and use tests, he can exclude gain up to $250,000. Irs form 1040 2010 However, he cannot exclude the part of the gain equal to the depreciation he claimed or could have claimed for renting the house, as explained next. Irs form 1040 2010 Depreciation after May 6, 1997. Irs form 1040 2010   If you were entitled to take depreciation deductions because you used your home for business purposes or as rental property, you cannot exclude the part of your gain equal to any depreciation allowed or allowable as a deduction for periods after May 6, 1997. Irs form 1040 2010 If you can show by adequate records or other evidence that the depreciation allowed was less than the amount allowable, then you may limit the amount of gain recognized to the depreciation allowed. Irs form 1040 2010 Unrecaptured section 1250 gain. Irs form 1040 2010   This is the part of any long-term capital gain from the sale of your home that is due to depreciation and cannot be excluded. Irs form 1040 2010 To figure the amount of unrecaptured section 1250 gain to be reported on Schedule D (Form 1040), you must also take into account certain gains or losses from the sale of property other than your home. Irs form 1040 2010 Use the Unrecaptured Section 1250 Gain Worksheet in the Schedule D instructions for this purpose. Irs form 1040 2010 Worksheet 2. Irs form 1040 2010 Taxable Gain on Sale of Home—Completed Example 1 for Amy Part 1. Irs form 1040 2010 Gain or (Loss) on Sale       1. Irs form 1040 2010   Selling price of home 1. Irs form 1040 2010     2. Irs form 1040 2010   Selling expenses (including commissions, advertising and legal fees, and seller-paid loan charges) 2. Irs form 1040 2010     3. Irs form 1040 2010   Subtract line 2 from line 1. Irs form 1040 2010 This is the amount realized 3. Irs form 1040 2010     4. Irs form 1040 2010   Adjusted basis of home sold (from Worksheet 1, line 13) 4. Irs form 1040 2010     5. Irs form 1040 2010   Gain or (loss) on the sale. Irs form 1040 2010 Subtract line 4 from line 3. Irs form 1040 2010 If this is a loss, stop here 5. Irs form 1040 2010 200,000   Part 2. Irs form 1040 2010 Exclusion and Taxable Gain       6. Irs form 1040 2010   Enter any depreciation allowed or allowable on the property for periods after May 6, 1997. Irs form 1040 2010 If none, enter -0- 6. Irs form 1040 2010 10,000   7. Irs form 1040 2010   Subtract line 6 from line 5. Irs form 1040 2010 If the result is less than zero, enter -0- 7. Irs form 1040 2010 190,000   8. Irs form 1040 2010   Aggregate number of days of nonqualified use after 2008. Irs form 1040 2010 If none, enter -0-. Irs form 1040 2010  If line 8 is equal to zero, skip to line 12 and enter the amount from line 7 on line 12 8. Irs form 1040 2010 668   9. Irs form 1040 2010   Number of days taxpayer owned the property 9. Irs form 1040 2010 2,080   10. Irs form 1040 2010   Divide the amount on line 8 by the amount on line 9. Irs form 1040 2010 Enter the result as a decimal (rounded to at least 3 places). Irs form 1040 2010 But do not enter an amount greater than 1. Irs form 1040 2010 00 10. Irs form 1040 2010 0. Irs form 1040 2010 321   11. Irs form 1040 2010   Gain allocated to nonqualified use. Irs form 1040 2010 (Line 7 multiplied by line 10) 11. Irs form 1040 2010 60,990   12. Irs form 1040 2010   Gain eligible for exclusion. Irs form 1040 2010 Subtract line 11 from line 7 12. Irs form 1040 2010 129,010   13. Irs form 1040 2010   If you qualify to exclude gain on the sale, enter your maximum exclusion (see Maximum Exclusion ). Irs form 1040 2010  If you qualify for a reduced maximum exclusion, enter the amount from Worksheet 3, line 7. Irs form 1040 2010 If you do  not qualify to exclude gain, enter -0- 13. Irs form 1040 2010 250,000   14. Irs form 1040 2010   Exclusion. Irs form 1040 2010 Enter the smaller of line 12 or line 13 14. Irs form 1040 2010 129,010   15. Irs form 1040 2010   Taxable gain. Irs form 1040 2010 Subtract line 14 from line 5. Irs form 1040 2010 Report your taxable gain as described under Reporting the Sale . Irs form 1040 2010 If the amount on line 6 is more than zero, complete line 16 15. Irs form 1040 2010 70,990   16. Irs form 1040 2010   Enter the smaller of line 6 or line 15. Irs form 1040 2010 Enter this amount on line 12 of the Unrecaptured Section 1250 Gain  Worksheet in the instructions for Schedule D (Form 1040) 16. Irs form 1040 2010 10,000 Property Used Partly for Business or Rental If you use property partly as a home and partly for business or to produce rental income, the treatment of any gain on the sale depends partly on whether the business or rental part of the property is part of your home or separate from it. Irs form 1040 2010 Part of Home Used for Business or Rental If the part of your property used for business or to produce rental income is within your home, such as a room used as a home office for a business, you do not need to allocate gain on the sale of the property between the business part of the property and the part used as a home. Irs form 1040 2010 In addition, you do not need to report the sale of the business or rental part on Form 4797. Irs form 1040 2010 This is true whether or not you were entitled to claim any depreciation. Irs form 1040 2010 However, you cannot exclude the part of any gain equal to any depreciation allowed or allowable after May 6, 1997. Irs form 1040 2010 See Depreciation after May 6, 1997, earlier. Irs form 1040 2010 Example 1. Irs form 1040 2010 Ray sold his main home in 2013 at a $30,000 gain. Irs form 1040 2010 He has no gains or losses from the sale of property other than the gain from the sale of his home. Irs form 1040 2010 He meets the ownership and use tests to exclude the gain from his income. Irs form 1040 2010 However, he used part of the home as a business office in 2012 and claimed $500 depreciation. Irs form 1040 2010 Because the business office was part of his home (not separate from it), he does not have to allocate the gain on the sale between the business part of the property and the part used as a home. Irs form 1040 2010 In addition, he does not have to report any part of the gain on Form 4797. Irs form 1040 2010 Because Ray was entitled to take a depreciation deduction, he must recognize $500 of the gain as unrecaptured section 1250 gain. Irs form 1040 2010 He reports his gain, exclusion, and the taxable gain of $500 on Form 8949 and Schedule D (Form 1040). Irs form 1040 2010 Example 2. Irs form 1040 2010 The facts are the same as in Example 1 except that Ray was not entitled to claim depreciation for the business use of his home. Irs form 1040 2010 Since Ray did not claim any depreciation, he can exclude the entire $30,000 gain. Irs form 1040 2010 Separate Part of Property Used for Business or Rental You may have used part of your property as your home and a separate part of it for business or to produce rental income. Irs form 1040 2010 Examples are: A working farm on which your house was located, A duplex in w
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The Irs Form 1040 2010

Irs form 1040 2010 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. Irs form 1040 2010 Appendix A — Summary Record of Traditional IRA(s) for 2013 and Worksheet for Determining Required Minimum Distributions. Irs form 1040 2010 Appendix B — Worksheets you use if you receive social security benefits and are subject to the IRA deduction phaseout rules. Irs form 1040 2010 A filled-in example is included. Irs form 1040 2010 Worksheet 1, Computation of Modified AGI. Irs form 1040 2010 Worksheet 2, Computation of Traditional IRA Deduction for 2013. Irs form 1040 2010 Worksheet 3, Computation of Taxable Social Security Benefits. Irs form 1040 2010 Comprehensive Example and completed worksheets. Irs form 1040 2010 Appendix C — Life Expectancy Tables. Irs form 1040 2010 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. Irs form 1040 2010 Table I (Single Life Expectancy). Irs form 1040 2010 Table II (Joint Life and Last Survivor Expectancy). Irs form 1040 2010 Table III (Uniform Lifetime). Irs form 1040 2010 Appendix A. Irs form 1040 2010 Summary Record of Traditional IRA(s) for 2013   Name ______________________________________ I was □ covered □ not covered by my employer's retirement plan during the year. Irs form 1040 2010 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. Irs form 1040 2010         2. Irs form 1040 2010         3. Irs form 1040 2010         4. Irs form 1040 2010         5. Irs form 1040 2010         6. Irs form 1040 2010         7. Irs form 1040 2010         8. Irs form 1040 2010         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. Irs form 1040 2010             2. Irs form 1040 2010             3. Irs form 1040 2010             4. Irs form 1040 2010             5. Irs form 1040 2010             6. Irs form 1040 2010             7. Irs form 1040 2010             8. Irs form 1040 2010             Total               Basis of all traditional IRAs for 2013 and earlier years (from Form 8606, line 14) $ Note. Irs form 1040 2010 You should keep copies of your income tax return, and Forms W-2, 8606, and 5498. Irs form 1040 2010 Appendix A. Irs form 1040 2010 (Continued) Worksheet for Determining Required Minimum Distributions 1. Irs form 1040 2010 Age 70½ 71½ 72½ 73½ 74½ 2. Irs form 1040 2010 Year age was reached           3. Irs form 1040 2010 Value of IRA at the close of business on  December 31 of the year immediately prior to the year on line 21           4. Irs form 1040 2010 Distribution period from Table III or life expectancy  from Life Expectancy Table I or Table II2           5. Irs form 1040 2010 Required distribution (divide line 3 by line 4)3                         1. Irs form 1040 2010 Age 75½ 76½ 77½ 78½ 79½ 2. Irs form 1040 2010 Year age was reached           3. Irs form 1040 2010 Value of IRA at the close of business on  December 31 of the year immediately prior to the year on line 21           4. Irs form 1040 2010 Distribution period from Table III or life expectancy from Life Expectancy Table I or Table II2           5. Irs form 1040 2010 Required distribution (divide line 3 by line 4)3                         1. Irs form 1040 2010 Age 80½ 81½ 82½ 83½ 84½ 2. Irs form 1040 2010 Year age was reached           3. Irs form 1040 2010 Value of IRA at the close of business on  December 31 of the year immediately prior to the year on line 21           4. Irs form 1040 2010 Distribution period from Table III or life expectancy from Life Expectancy Table I or Table II2           5. Irs form 1040 2010 Required distribution (divide line 3 by line 4)3                         1. Irs form 1040 2010 Age 85½ 86½ 87½ 88½ 89½ 2. Irs form 1040 2010 Year age was reached           3. Irs form 1040 2010 Value of IRA at the close of business on  December 31 of the year immediately prior to the year on line 21           4. Irs form 1040 2010 Distribution period from Table III or life expectancy from Life Expectancy Table I or Table II2           5. Irs form 1040 2010 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. Irs form 1040 2010 2Use the appropriate life expectancy or distribution period for each year and for each IRA. Irs form 1040 2010 3If you have more than one IRA, you must withdraw an amount equal to the total of the required distributions figured for each IRA. Irs form 1040 2010 You can, however, withdraw the total from one IRA or from more than one IRA. Irs form 1040 2010 Appendix B. Irs form 1040 2010 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. Irs form 1040 2010 (See Are You Covered by an Employer Plan? in chapter 1. Irs form 1040 2010 )  Use Worksheet 1 to figure your modified adjusted gross income. Irs form 1040 2010 This amount is needed in the computation of your IRA deduction, if any, which is figured using Worksheet 2. Irs form 1040 2010   The IRA deduction figured using Worksheet 2 is entered on your tax return. Irs form 1040 2010 Worksheet 1 Computation of Modified AGI (For use only by taxpayers who receive social security benefits)   Filing Status — Check only one box:  □ A. Irs form 1040 2010 Married filing jointly  □ B. Irs form 1040 2010 Single, Head of Household, Qualifying Widow(er), or Married filing separately and  lived apart from your spouse during the entire year  □ C. Irs form 1040 2010 Married filing separately and lived with your spouse at any time during the year     1. Irs form 1040 2010 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. Irs form 1040 2010 )  1. Irs form 1040 2010   2. Irs form 1040 2010 Enter the amount in box 5 of all Forms SSA-1099 and Forms RRB-1099  2. Irs form 1040 2010   3. Irs form 1040 2010 Enter one-half of line 2  3. Irs form 1040 2010   4. Irs form 1040 2010 Enter the amount of any foreign earned income exclusion, foreign housing exclusion, U. Irs form 1040 2010 S. Irs form 1040 2010 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. Irs form 1040 2010   5. Irs form 1040 2010 Enter the amount of any tax-exempt interest reported on line 8b of Form 1040 or 1040A  5. Irs form 1040 2010   6. Irs form 1040 2010 Add lines 1, 3, 4, and 5  6. Irs form 1040 2010   7. Irs form 1040 2010 Enter the amount listed below for your filing status. Irs form 1040 2010 $32,000 if you checked box A above. Irs form 1040 2010 $25,000 if you checked box B above. Irs form 1040 2010 $0 if you checked box C above. Irs form 1040 2010  7. Irs form 1040 2010   8. Irs form 1040 2010 Subtract line 7 from line 6. Irs form 1040 2010 If zero or less, enter -0- on this line  8. Irs form 1040 2010   9. Irs form 1040 2010 If line 8 is zero, skip to line 17, enter -0-, and continue with line 18. Irs form 1040 2010   If line 8 is more than zero, enter the amount listed below for your filing status. Irs form 1040 2010 $12,000 if you checked box A above. Irs form 1040 2010 $9,000 if you checked box B above. Irs form 1040 2010 $0 if you checked box C above  9. Irs form 1040 2010   10. Irs form 1040 2010 Subtract line 9 from line 8. Irs form 1040 2010 If zero or less, enter -0-  10. Irs form 1040 2010   11. Irs form 1040 2010 Enter the smaller of line 8 or line 9  11. Irs form 1040 2010   12. Irs form 1040 2010 Enter one-half of line 11  12. Irs form 1040 2010   13. Irs form 1040 2010 Enter the smaller of line 3 or line 12  13. Irs form 1040 2010   14. Irs form 1040 2010 Multiply line 10 by . Irs form 1040 2010 85. Irs form 1040 2010 If line 10 is zero, enter -0-  14. Irs form 1040 2010   15. Irs form 1040 2010 Add lines 13 and 14  15. Irs form 1040 2010   16. Irs form 1040 2010 Multiply line 2 by . Irs form 1040 2010 85  16. Irs form 1040 2010   17. Irs form 1040 2010 Taxable benefits to be included in modified AGI for traditional IRA deduction purposes. Irs form 1040 2010  Enter the smaller of line 15 or line 16  17. Irs form 1040 2010   18. Irs form 1040 2010 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. Irs form 1040 2010   19. Irs form 1040 2010 Modified AGI for determining your reduced traditional IRA deduction — add lines 1, 17, and 18. Irs form 1040 2010 Enter here and on line 2 of Worksheet 2, next  19. Irs form 1040 2010   Appendix B. Irs form 1040 2010 (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 . Irs form 1040 2010 . Irs form 1040 2010 . Irs form 1040 2010 AND your modified AGI is over . Irs form 1040 2010 . Irs form 1040 2010 . Irs form 1040 2010 THEN enter on line 1 below . Irs form 1040 2010 . Irs form 1040 2010 . Irs form 1040 2010                 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. Irs form 1040 2010 Skip this worksheet, proceed to Worksheet 3, and enter your IRA deduction on line 2 of Worksheet 3. Irs form 1040 2010  **If you did not live with your spouse at any time during the year, consider your filing status as single. Irs form 1040 2010  Note. Irs form 1040 2010 If you were married and you or your spouse worked and you both contributed to IRAs, figure the deduction for each of you separately. Irs form 1040 2010               1. Irs form 1040 2010 Enter the applicable amount from above 1. Irs form 1040 2010   2. Irs form 1040 2010 Enter your modified AGI from Worksheet 1, line 19 2. Irs form 1040 2010     Note. Irs form 1040 2010 If line 2 is equal to or more than the amount on line 1, stop here; your traditional IRA contributions are not deductible. Irs form 1040 2010 Proceed to Worksheet 3. Irs form 1040 2010     3. Irs form 1040 2010 Subtract line 2 from line 1 3. Irs form 1040 2010   4. Irs form 1040 2010 Multiply line 3 by the percentage below that applies to you. Irs form 1040 2010 If the result is not a multiple of $10, round it to the next highest multiple of $10. Irs form 1040 2010 (For example, $611. Irs form 1040 2010 40 is rounded to $620. Irs form 1040 2010 ) However, if the result is less than $200, enter $200. Irs form 1040 2010       Married filing jointly or qualifying widow(er) and you are covered by an employer plan, multiply line 3 by 27. Irs form 1040 2010 5%  (. Irs form 1040 2010 275) (by 32. Irs form 1040 2010 5% (. Irs form 1040 2010 325) if you are age 50 or older). Irs form 1040 2010 All others, multiply line 3 by 55% (. Irs form 1040 2010 55) (by 65% (. Irs form 1040 2010 65) if you are age 50 or older). Irs form 1040 2010 4. Irs form 1040 2010   5. Irs form 1040 2010 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). Irs form 1040 2010 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. Irs form 1040 2010   6. Irs form 1040 2010 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. Irs form 1040 2010   7. Irs form 1040 2010 Deduction. Irs form 1040 2010 Compare lines 4, 5, and 6. Irs form 1040 2010 Enter the smallest amount here (or a smaller amount if you choose). Irs form 1040 2010 Enter this amount on the Form 1040 or 1040A line for your IRA. Irs form 1040 2010 (If the amount on line 6 is more than the amount on line 7, complete line 8. Irs form 1040 2010 ) 7. Irs form 1040 2010   8. Irs form 1040 2010 Nondeductible contributions. Irs form 1040 2010 Subtract line 7 from line 5 or 6, whichever is smaller. Irs form 1040 2010 Enter the result here and on line 1 of your Form 8606, Nondeductible IRAs. Irs form 1040 2010 8. Irs form 1040 2010   Appendix B. Irs form 1040 2010 (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. Irs form 1040 2010 Married filing jointly                   □ B. Irs form 1040 2010 Single, Head of Household, Qualifying Widow(er), or Married filing separately  and lived apart from your spouse during the entire year                   □ C. Irs form 1040 2010 Married filing separately and lived with your spouse at any time during the  year             1. Irs form 1040 2010 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. Irs form 1040 2010 ) 1. Irs form 1040 2010   2. Irs form 1040 2010 Deduction(s) from line 7 of Worksheet(s) 2 2. Irs form 1040 2010   3. Irs form 1040 2010 Subtract line 2 from line 1 3. Irs form 1040 2010   4. Irs form 1040 2010 Enter amount in box 5 of all Forms SSA-1099 and Forms RRB-1099 4. Irs form 1040 2010   5. Irs form 1040 2010 Enter one-half of line 4 5. Irs form 1040 2010   6. Irs form 1040 2010 Enter the amount of any foreign earned income exclusion, foreign housing exclusion, exclusion of income from U. Irs form 1040 2010 S. Irs form 1040 2010 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. Irs form 1040 2010   7. Irs form 1040 2010 Enter the amount of any tax-exempt interest reported on line 8b of Form 1040 or 1040A 7. Irs form 1040 2010   8. Irs form 1040 2010 Add lines 3, 5, 6, and 7 8. Irs form 1040 2010   9. Irs form 1040 2010 Enter the amount listed below for your filing status. Irs form 1040 2010 $32,000 if you checked box A above. Irs form 1040 2010 $25,000 if you checked box B above. Irs form 1040 2010 $0 if you checked box C above. Irs form 1040 2010 9. Irs form 1040 2010   10. Irs form 1040 2010 Subtract line 9 from line 8. Irs form 1040 2010 If zero or less, enter -0- on this line. Irs form 1040 2010 10. Irs form 1040 2010   11. Irs form 1040 2010 If line 10 is zero, stop here. Irs form 1040 2010 None of your social security benefits are taxable. Irs form 1040 2010  If line 10 is more than zero, enter the amount listed below for your filing status. Irs form 1040 2010 $12,000 if you checked box A above. Irs form 1040 2010 $9,000 if you checked box B above. Irs form 1040 2010 $0 if you checked box C above. Irs form 1040 2010 11. Irs form 1040 2010   12. Irs form 1040 2010 Subtract line 11 from line 10. Irs form 1040 2010 If zero or less, enter -0- 12. Irs form 1040 2010   13. Irs form 1040 2010 Enter the smaller of line 10 or line 11 13. Irs form 1040 2010   14. Irs form 1040 2010 Enter one-half of line 13 . Irs form 1040 2010 14. Irs form 1040 2010   15. Irs form 1040 2010 Enter the smaller of line 5 or line 14 15. Irs form 1040 2010   16. Irs form 1040 2010 Multiply line 12 by . Irs form 1040 2010 85. Irs form 1040 2010 If line 12 is zero, enter -0- 16. Irs form 1040 2010   17. Irs form 1040 2010 Add lines 15 and 16 17. Irs form 1040 2010   18. Irs form 1040 2010 Multiply line 4 by . Irs form 1040 2010 85 18. Irs form 1040 2010   19. Irs form 1040 2010 Taxable social security benefits. Irs form 1040 2010 Enter the smaller of line 17 or line 18 19. Irs form 1040 2010   Appendix B. Irs form 1040 2010 (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. Irs form 1040 2010 He is 65 years old and had 2013 wages of $89,500. Irs form 1040 2010 His wife did not work in 2013. Irs form 1040 2010 He also received social security benefits of $12,000 and made a $6,000 contribution to his traditional IRA for the year. Irs form 1040 2010 He had no foreign income, no tax-exempt interest, and no adjustments to income on lines 23 through 36 on his Form 1040. Irs form 1040 2010 He participated in a section 401(k) retirement plan at work. Irs form 1040 2010  John completes worksheets 1 and 2. Irs form 1040 2010 Worksheet 2 shows that his 2013 IRA deduction is $4,980. Irs form 1040 2010 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). Irs form 1040 2010  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. Irs form 1040 2010 Worksheet 1 Computation of Modified AGI (For use only by taxpayers who receive social security benefits)   Filing Status — Check only one box:  ☑ A. Irs form 1040 2010 Married filing jointly  □ B. Irs form 1040 2010 Single, Head of Household, Qualifying Widow(er), or Married filing separately and lived apart from your spouse during the entire year  □ C. Irs form 1040 2010 Married filing separately and lived with your spouse at any time during the year     1. Irs form 1040 2010 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. Irs form 1040 2010 ) 1. Irs form 1040 2010 89,500 2. Irs form 1040 2010 Enter the amount in box 5 of all Forms SSA-1099 and Forms RRB-1099 2. Irs form 1040 2010 12,000 3. Irs form 1040 2010 Enter one-half of line 2 3. Irs form 1040 2010 6,000 4. Irs form 1040 2010 Enter the amount of any foreign earned income exclusion, foreign housing exclusion, U. Irs form 1040 2010 S. Irs form 1040 2010 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. Irs form 1040 2010 0 5. Irs form 1040 2010 Enter the amount of any tax-exempt interest reported on line 8b of Form 1040 or 1040A 5. Irs form 1040 2010 0 6. Irs form 1040 2010 Add lines 1, 3, 4, and 5 6. Irs form 1040 2010 95,500 7. Irs form 1040 2010 Enter the amount listed below for your filing status. Irs form 1040 2010 $32,000 if you checked box A above. Irs form 1040 2010 $25,000 if you checked box B above. Irs form 1040 2010 $0 if you checked box C above. Irs form 1040 2010 7. Irs form 1040 2010 32,000 8. Irs form 1040 2010 Subtract line 7 from line 6. Irs form 1040 2010 If zero or less, enter -0- on this line 8. Irs form 1040 2010 63,500 9. Irs form 1040 2010 If line 8 is zero, skip to line 17, enter -0-, and continue with line 18. Irs form 1040 2010   If line 8 is more than zero, enter the amount listed below for your filing status. Irs form 1040 2010 $12,000 if you checked box A above. Irs form 1040 2010 $9,000 if you checked box B above. Irs form 1040 2010 $0 if you checked box C above 9. Irs form 1040 2010 12,000 10. Irs form 1040 2010 Subtract line 9 from line 8. Irs form 1040 2010 If zero or less, enter -0- 10. Irs form 1040 2010 51,500 11. Irs form 1040 2010 Enter the smaller of line 8 or line 9 11. Irs form 1040 2010 12,000 12. Irs form 1040 2010 Enter one-half of line 11 12. Irs form 1040 2010 6,000 13. Irs form 1040 2010 Enter the smaller of line 3 or line 12 13. Irs form 1040 2010 6,000 14. Irs form 1040 2010 Multiply line 10 by . Irs form 1040 2010 85. Irs form 1040 2010 If line 10 is zero, enter -0- 14. Irs form 1040 2010 43,775 15. Irs form 1040 2010 Add lines 13 and 14 15. Irs form 1040 2010 49,775 16. Irs form 1040 2010 Multiply line 2 by . Irs form 1040 2010 85 16. Irs form 1040 2010 10,200 17. Irs form 1040 2010 Taxable benefits to be included in modified AGI for traditional IRA deduction purposes. Irs form 1040 2010  Enter the smaller of line 15 or line 16 17. Irs form 1040 2010 10,200 18. Irs form 1040 2010 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. Irs form 1040 2010 0 19. Irs form 1040 2010 Modified AGI for determining your reduced traditional IRA deduction — add lines 1, 17, and 18. Irs form 1040 2010 Enter here and on line 2 of Worksheet 2, next 19. Irs form 1040 2010 99,700 Appendix B. Irs form 1040 2010 (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 . Irs form 1040 2010 . Irs form 1040 2010 . Irs form 1040 2010 AND your modified AGI is over . Irs form 1040 2010 . Irs form 1040 2010 . Irs form 1040 2010 THEN enter on line 1 below . Irs form 1040 2010 . Irs form 1040 2010 . Irs form 1040 2010                 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. Irs form 1040 2010 Skip this worksheet, proceed to Worksheet 3, and enter your IRA deduction on line 2 of Worksheet 3. Irs form 1040 2010  **If you did not live with your spouse at any time during the year, consider your filing status as single. Irs form 1040 2010  Note. Irs form 1040 2010 If you were married and you or your spouse worked and you both contributed to IRAs, figure the deduction for each of you separately. Irs form 1040 2010               1. Irs form 1040 2010 Enter the applicable amount from above 1. Irs form 1040 2010 115,000 2. Irs form 1040 2010 Enter your modified AGI from Worksheet 1, line 19 2. Irs form 1040 2010 99,700   Note. Irs form 1040 2010 If line 2 is equal to or more than the amount on line 1, stop here; your traditional IRA contributions are not deductible. Irs form 1040 2010 Proceed to Worksheet 3. Irs form 1040 2010     3. Irs form 1040 2010 Subtract line 2 from line 1 3. Irs form 1040 2010 15,300 4. Irs form 1040 2010 Multiply line 3 by the percentage below that applies to you. Irs form 1040 2010 If the result is not a multiple of $10, round it to the next highest multiple of $10. Irs form 1040 2010 (For example, $611. Irs form 1040 2010 40 is rounded to $620. Irs form 1040 2010 ) However, if the result is less than $200, enter $200. Irs form 1040 2010       Married filing jointly or qualifying widow(er) and you are covered by an employer plan, multiply line 3 by 27. Irs form 1040 2010 5%  (. Irs form 1040 2010 275) (by 32. Irs form 1040 2010 5% (. Irs form 1040 2010 325) if you are age 50 or older). Irs form 1040 2010 All others, multiply line 3 by 55% (. Irs form 1040 2010 55) (by 65% (. Irs form 1040 2010 65) if you are age 50 or older). Irs form 1040 2010 4. Irs form 1040 2010 4,980 5. Irs form 1040 2010 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). Irs form 1040 2010 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. Irs form 1040 2010 89,500 6. Irs form 1040 2010 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. Irs form 1040 2010 6,000 7. Irs form 1040 2010 Deduction. Irs form 1040 2010 Compare lines 4, 5, and 6. Irs form 1040 2010 Enter the smallest amount here (or a smaller amount if you choose). Irs form 1040 2010 Enter this amount on the Form 1040 or 1040A line for your IRA. Irs form 1040 2010 (If the amount on line 6 is more than the amount on line 7, complete line 8. Irs form 1040 2010 ) 7. Irs form 1040 2010 4,980 8. Irs form 1040 2010 Nondeductible contributions. Irs form 1040 2010 Subtract line 7 from line 5 or 6, whichever is smaller. Irs form 1040 2010 Enter the result here and on line 1 of your Form 8606, Nondeductible IRAs. Irs form 1040 2010 8. Irs form 1040 2010 1,020 Appendix B. Irs form 1040 2010 (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. Irs form 1040 2010 Married filing jointly                   □ B. Irs form 1040 2010 Single, Head of Household, Qualifying Widow(er), or Married filing separately  and lived apart from your spouse during the entire year                   □ C. Irs form 1040 2010 Married filing separately and lived with your spouse at any time during the  year             1. Irs form 1040 2010 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. Irs form 1040 2010 ) 1. Irs form 1040 2010 89,500 2. Irs form 1040 2010 Deduction(s) from line 7 of Worksheet(s) 2 2. Irs form 1040 2010 4,980 3. Irs form 1040 2010 Subtract line 2 from line 1 3. Irs form 1040 2010 84,520 4. Irs form 1040 2010 Enter amount in box 5 of all Forms SSA-1099 and Forms RRB-1099 4. Irs form 1040 2010 12,000 5. Irs form 1040 2010 Enter one-half of line 4 5. Irs form 1040 2010 6,000 6. Irs form 1040 2010 Enter the amount of any foreign earned income exclusion, foreign housing exclusion, exclusion of income from U. Irs form 1040 2010 S. Irs form 1040 2010 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. Irs form 1040 2010 0 7. Irs form 1040 2010 Enter the amount of any tax-exempt interest reported on line 8b of Form 1040 or 1040A 7. Irs form 1040 2010 0 8. Irs form 1040 2010 Add lines 3, 5, 6, and 7 8. Irs form 1040 2010 90,520 9. Irs form 1040 2010 Enter the amount listed below for your filing status. Irs form 1040 2010 $32,000 if you checked box A above. Irs form 1040 2010 $25,000 if you checked box B above. Irs form 1040 2010 $0 if you checked box C above. Irs form 1040 2010 9. Irs form 1040 2010 32,000 10. Irs form 1040 2010 Subtract line 9 from line 8. Irs form 1040 2010 If zero or less, enter -0- on this line. Irs form 1040 2010 10. Irs form 1040 2010 58,520 11. Irs form 1040 2010 If line 10 is zero, stop here. Irs form 1040 2010 None of your social security benefits are taxable. Irs form 1040 2010  If line 10 is more than zero, enter the amount listed below for your filing status. Irs form 1040 2010 $12,000 if you checked box A above. Irs form 1040 2010 $9,000 if you checked box B above. Irs form 1040 2010 $0 if you checked box C above. Irs form 1040 2010 11. Irs form 1040 2010 12,000 12. Irs form 1040 2010 Subtract line 11 from line 10. Irs form 1040 2010 If zero or less, enter -0- 12. Irs form 1040 2010 46,520 13. Irs form 1040 2010 Enter the smaller of line 10 or line 11 13. Irs form 1040 2010 12,000 14. Irs form 1040 2010 Enter one-half of line 13 . Irs form 1040 2010 14. Irs form 1040 2010 6,000 15. Irs form 1040 2010 Enter the smaller of line 5 or line 14 15. Irs form 1040 2010 6,000 16. Irs form 1040 2010 Multiply line 12 by . Irs form 1040 2010 85. Irs form 1040 2010 If line 12 is zero, enter -0- 16. Irs form 1040 2010 39,542 17. Irs form 1040 2010 Add lines 15 and 16 17. Irs form 1040 2010 45,542 18. Irs form 1040 2010 Multiply line 4 by . Irs form 1040 2010 85 18. Irs form 1040 2010 10,200 19. Irs form 1040 2010 Taxable social security benefits. Irs form 1040 2010 Enter the smaller of line 17 or line 18 19. Irs form 1040 2010 10,200 Appendix C. Irs form 1040 2010 Life Expectancy Tables   Table I (Single Life Expectancy) (For Use by Beneficiaries)         Age Life Expectancy Age Life Expectancy 0 82. Irs form 1040 2010 4 28 55. Irs form 1040 2010 3 1 81. Irs form 1040 2010 6 29 54. Irs form 1040 2010 3 2 80. Irs form 1040 2010 6 30 53. Irs form 1040 2010 3 3 79. Irs form 1040 2010 7 31 52. Irs form 1040 2010 4 4 78. Irs form 1040 2010 7 32 51. Irs form 1040 2010 4 5 77. Irs form 1040 2010 7 33 50. Irs form 1040 2010 4 6 76. Irs form 1040 2010 7 34 49. Irs form 1040 2010 4 7 75. Irs form 1040 2010 8 35 48. Irs form 1040 2010 5 8 74. Irs form 1040 2010 8 36 47. Irs form 1040 2010 5 9 73. Irs form 1040 2010 8 37 46. Irs form 1040 2010 5 10 72. Irs form 1040 2010 8 38 45. Irs form 1040 2010 6 11 71. Irs form 1040 2010 8 39 44. Irs form 1040 2010 6 12 70. Irs form 1040 2010 8 40 43. Irs form 1040 2010 6 13 69. Irs form 1040 2010 9 41 42. Irs form 1040 2010 7 14 68. Irs form 1040 2010 9 42 41. Irs form 1040 2010 7 15 67. Irs form 1040 2010 9 43 40. Irs form 1040 2010 7 16 66. Irs form 1040 2010 9 44 39. Irs form 1040 2010 8 17 66. Irs form 1040 2010 0 45 38. Irs form 1040 2010 8 18 65. Irs form 1040 2010 0 46 37. Irs form 1040 2010 9 19 64. Irs form 1040 2010 0 47 37. Irs form 1040 2010 0 20 63. Irs form 1040 2010 0 48 36. Irs form 1040 2010 0 21 62. Irs form 1040 2010 1 49 35. Irs form 1040 2010 1 22 61. Irs form 1040 2010 1 50 34. Irs form 1040 2010 2 23 60. Irs form 1040 2010 1 51 33. Irs form 1040 2010 3 24 59. Irs form 1040 2010 1 52 32. Irs form 1040 2010 3 25 58. Irs form 1040 2010 2 53 31. Irs form 1040 2010 4 26 57. Irs form 1040 2010 2 54 30. Irs form 1040 2010 5 27 56. Irs form 1040 2010 2 55 29. Irs form 1040 2010 6 Appendix C. Irs form 1040 2010 (Continued)   Table I (Single Life Expectancy) (For Use by Beneficiaries)         Age Life Expectancy Age Life Expectancy 56 28. Irs form 1040 2010 7 84 8. Irs form 1040 2010 1 57 27. Irs form 1040 2010 9 85 7. Irs form 1040 2010 6 58 27. Irs form 1040 2010 0 86 7. Irs form 1040 2010 1 59 26. Irs form 1040 2010 1 87 6. Irs form 1040 2010 7 60 25. Irs form 1040 2010 2 88 6. Irs form 1040 2010 3 61 24. Irs form 1040 2010 4 89 5. Irs form 1040 2010 9 62 23. Irs form 1040 2010 5 90 5. Irs form 1040 2010 5 63 22. Irs form 1040 2010 7 91 5. Irs form 1040 2010 2 64 21. Irs form 1040 2010 8 92 4. Irs form 1040 2010 9 65 21. Irs form 1040 2010 0 93 4. Irs form 1040 2010 6 66 20. Irs form 1040 2010 2 94 4. Irs form 1040 2010 3 67 19. Irs form 1040 2010 4 95 4. Irs form 1040 2010 1 68 18. Irs form 1040 2010 6 96 3. Irs form 1040 2010 8 69 17. Irs form 1040 2010 8 97 3. Irs form 1040 2010 6 70 17. Irs form 1040 2010 0 98 3. Irs form 1040 2010 4 71 16. Irs form 1040 2010 3 99 3. Irs form 1040 2010 1 72 15. Irs form 1040 2010 5 100 2. Irs form 1040 2010 9 73 14. Irs form 1040 2010 8 101 2. Irs form 1040 2010 7 74 14. Irs form 1040 2010 1 102 2. Irs form 1040 2010 5 75 13. Irs form 1040 2010 4 103 2. Irs form 1040 2010 3 76 12. Irs form 1040 2010 7 104 2. Irs form 1040 2010 1 77 12. Irs form 1040 2010 1 105 1. Irs form 1040 2010 9 78 11. Irs form 1040 2010 4 106 1. Irs form 1040 2010 7 79 10. Irs form 1040 2010 8 107 1. Irs form 1040 2010 5 80 10. Irs form 1040 2010 2 108 1. Irs form 1040 2010 4 81 9. Irs form 1040 2010 7 109 1. Irs form 1040 2010 2 82 9. Irs form 1040 2010 1 110 1. Irs form 1040 2010 1 83 8. Irs form 1040 2010 6 111 and over 1. Irs form 1040 2010 0 Appendix C. Irs form 1040 2010 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. Irs form 1040 2010 1 69. Irs form 1040 2010 6 69. Irs form 1040 2010 1 68. Irs form 1040 2010 7 68. Irs form 1040 2010 3 67. Irs form 1040 2010 9 67. Irs form 1040 2010 5 67. Irs form 1040 2010 2 66. Irs form 1040 2010 9 66. Irs form 1040 2010 6 21 69. Irs form 1040 2010 6 69. Irs form 1040 2010 1 68. Irs form 1040 2010 6 68. Irs form 1040 2010 2 67. Irs form 1040 2010 7 67. Irs form 1040 2010 3 66. Irs form 1040 2010 9 66. Irs form 1040 2010 6 66. Irs form 1040 2010 2 65. Irs form 1040 2010 9 22 69. Irs form 1040 2010 1 68. Irs form 1040 2010 6 68. Irs form 1040 2010 1 67. Irs form 1040 2010 6 67. Irs form 1040 2010 2 66. Irs form 1040 2010 7 66. Irs form 1040 2010 3 65. Irs form 1040 2010 9 65. Irs form 1040 2010 6 65. Irs form 1040 2010 2 23 68. Irs form 1040 2010 7 68. Irs form 1040 2010 2 67. Irs form 1040 2010 6 67. Irs form 1040 2010 1 66. Irs form 1040 2010 6 66. Irs form 1040 2010 2 65. Irs form 1040 2010 7 65. Irs form 1040 2010 3 64. Irs form 1040 2010 9 64. Irs form 1040 2010 6 24 68. Irs form 1040 2010 3 67. Irs form 1040 2010 7 67. Irs form 1040 2010 2 66. Irs form 1040 2010 6 66. Irs form 1040 2010 1 65. Irs form 1040 2010 6 65. Irs form 1040 2010 2 64. Irs form 1040 2010 7 64. Irs form 1040 2010 3 63. Irs form 1040 2010 9 25 67. Irs form 1040 2010 9 67. Irs form 1040 2010 3 66. Irs form 1040 2010 7 66. Irs form 1040 2010 2 65. Irs form 1040 2010 6 65. Irs form 1040 2010 1 64. Irs form 1040 2010 6 64. Irs form 1040 2010 2 63. Irs form 1040 2010 7 63. Irs form 1040 2010 3 26 67. Irs form 1040 2010 5 66. Irs form 1040 2010 9 66. Irs form 1040 2010 3 65. Irs form 1040 2010 7 65. Irs form 1040 2010 2 64. Irs form 1040 2010 6 64. Irs form 1040 2010 1 63. Irs form 1040 2010 6 63. Irs form 1040 2010 2 62. Irs form 1040 2010 8 27 67. Irs form 1040 2010 2 66. Irs form 1040 2010 6 65. Irs form 1040 2010 9 65. Irs form 1040 2010 3 64. Irs form 1040 2010 7 64. Irs form 1040 2010 2 63. Irs form 1040 2010 6 63. Irs form 1040 2010 1 62. Irs form 1040 2010 7 62. Irs form 1040 2010 2 28 66. Irs form 1040 2010 9 66. Irs form 1040 2010 2 65. Irs form 1040 2010 6 64. Irs form 1040 2010 9 64. Irs form 1040 2010 3 63. Irs form 1040 2010 7 63. Irs form 1040 2010 2 62. Irs form 1040 2010 7 62. Irs form 1040 2010 1 61. Irs form 1040 2010 7 29 66. Irs form 1040 2010 6 65. Irs form 1040 2010 9 65. Irs form 1040 2010 2 64. Irs form 1040 2010 6 63. Irs form 1040 2010 9 63. Irs form 1040 2010 3 62. Irs form 1040 2010 8 62. Irs form 1040 2010 2 61. Irs form 1040 2010 7 61. Irs form 1040 2010 2 30 66. Irs form 1040 2010 3 65. Irs form 1040 2010 6 64. Irs form 1040 2010 9 64. Irs form 1040 2010 2 63. Irs form 1040 2010 6 62. Irs form 1040 2010 9 62. Irs form 1040 2010 3 61. Irs form 1040 2010 8 61. Irs form 1040 2010 2 60. Irs form 1040 2010 7 31 66. Irs form 1040 2010 1 65. Irs form 1040 2010 3 64. Irs form 1040 2010 6 63. Irs form 1040 2010 9 63. Irs form 1040 2010 2 62. Irs form 1040 2010 6 62. Irs form 1040 2010 0 61. Irs form 1040 2010 4 60. Irs form 1040 2010 8 60. Irs form 1040 2010 2 32 65. Irs form 1040 2010 8 65. Irs form 1040 2010 1 64. Irs form 1040 2010 3 63. Irs form 1040 2010 6 62. Irs form 1040 2010 9 62. Irs form 1040 2010 2 61. Irs form 1040 2010 6 61. Irs form 1040 2010 0 60. Irs form 1040 2010 4 59. Irs form 1040 2010 8 33 65. Irs form 1040 2010 6 64. Irs form 1040 2010 8 64. Irs form 1040 2010 1 63. Irs form 1040 2010 3 62. Irs form 1040 2010 6 61. Irs form 1040 2010 9 61. Irs form 1040 2010 3 60. Irs form 1040 2010 6 60. Irs form 1040 2010 0 59. Irs form 1040 2010 4 34 65. Irs form 1040 2010 4 64. Irs form 1040 2010 6 63. Irs form 1040 2010 8 63. Irs form 1040 2010 1 62. Irs form 1040 2010 3 61. Irs form 1040 2010 6 60. Irs form 1040 2010 9 60. Irs form 1040 2010 3 59. Irs form 1040 2010 6 59. Irs form 1040 2010 0 35 65. Irs form 1040 2010 2 64. Irs form 1040 2010 4 63. Irs form 1040 2010 6 62. Irs form 1040 2010 8 62. Irs form 1040 2010 1 61. Irs form 1040 2010 4 60. Irs form 1040 2010 6 59. Irs form 1040 2010 9 59. Irs form 1040 2010 3 58. Irs form 1040 2010 6 36 65. Irs form 1040 2010 0 64. Irs form 1040 2010 2 63. Irs form 1040 2010 4 62. Irs form 1040 2010 6 61. Irs form 1040 2010 9 61. Irs form 1040 2010 1 60. Irs form 1040 2010 4 59. Irs form 1040 2010 6 59. Irs form 1040 2010 0 58. Irs form 1040 2010 3 37 64. Irs form 1040 2010 9 64. Irs form 1040 2010 0 63. Irs form 1040 2010 2 62. Irs form 1040 2010 4 61. Irs form 1040 2010 6 60. Irs form 1040 2010 9 60. Irs form 1040 2010 1 59. Irs form 1040 2010 4 58. Irs form 1040 2010 7 58. Irs form 1040 2010 0 38 64. Irs form 1040 2010 7 63. Irs form 1040 2010 9 63. Irs form 1040 2010 0 62. Irs form 1040 2010 2 61. Irs form 1040 2010 4 60. Irs form 1040 2010 6 59. Irs form 1040 2010 9 59. Irs form 1040 2010 1 58. Irs form 1040 2010 4 57. Irs form 1040 2010 7 39 64. Irs form 1040 2010 6 63. Irs form 1040 2010 7 62. Irs form 1040 2010 9 62. Irs form 1040 2010 1 61. Irs form 1040 2010 2 60. Irs form 1040 2010 4 59. Irs form 1040 2010 6 58. Irs form 1040 2010 9 58. Irs form 1040 2010 1 57. Irs form 1040 2010 4 40 64. Irs form 1040 2010 4 63. Irs form 1040 2010 6 62. Irs form 1040 2010 7 61. Irs form 1040 2010 9 61. Irs form 1040 2010 1 60. Irs form 1040 2010 2 59. Irs form 1040 2010 4 58. Irs form 1040 2010 7 57. Irs form 1040 2010 9 57. Irs form 1040 2010 1 41 64. Irs form 1040 2010 3 63. Irs form 1040 2010 5 62. Irs form 1040 2010 6 61. Irs form 1040 2010 7 60. Irs form 1040 2010 9 60. Irs form 1040 2010 1 59. Irs form 1040 2010 3 58. Irs form 1040 2010 5 57. Irs form 1040 2010 7 56. Irs form 1040 2010 9 42 64. Irs form 1040 2010 2 63. Irs form 1040 2010 3 62. Irs form 1040 2010 5 61. Irs form 1040 2010 6 60. Irs form 1040 2010 8 59. Irs form 1040 2010 9 59. Irs form 1040 2010 1 58. Irs form 1040 2010 3 57. Irs form 1040 2010 5 56. Irs form 1040 2010 7 43 64. Irs form 1040 2010 1 63. Irs form 1040 2010 2 62. Irs form 1040 2010 4 61. Irs form 1040 2010 5 60. Irs form 1040 2010 6 59. 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Irs form 1040 2010 3 61. Irs form 1040 2010 4 60. Irs form 1040 2010 4 59. Irs form 1040 2010 5 58. Irs form 1040 2010 5 57. Irs form 1040 2010 6 56. Irs form 1040 2010 7 55. Irs form 1040 2010 7 54. Irs form 1040 2010 8 Appendix C. Irs form 1040 2010 (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. Irs form 1040 2010 3 62. Irs form 1040 2010 3 61. Irs form 1040 2010 4 60. Irs form 1040 2010 4 59. Irs form 1040 2010 5 58. Irs form 1040 2010 5 57. Irs form 1040 2010 6 56. Irs form 1040 2010 6 55. Irs form 1040 2010 7 54. Irs form 1040 2010 7 61 63. Irs form 1040 2010 3 62. Irs form 1040 2010 3 61. Irs form 1040 2010 3 60. Irs form 1040 2010 4 59. Irs form 1040 2010 4 58. Irs form 1040 2010 5 57. Irs form 1040 2010 5 56. Irs form 1040 2010 6 55. Irs form 1040 2010 6 54. Irs form 1040 2010 7 62 63. 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Irs form 1040 2010 1 61. Irs form 1040 2010 1 60. Irs form 1040 2010 1 59. Irs form 1040 2010 1 58. Irs form 1040 2010 2 57. Irs form 1040 2010 2 56. Irs form 1040 2010 2 55. Irs form 1040 2010 3 54. Irs form 1040 2010 3 98 63. Irs form 1040 2010 0 62. Irs form 1040 2010 1 61. Irs form 1040 2010 1 60. Irs form 1040 2010 1 59. Irs form 1040 2010 1 58. Irs form 1040 2010 2 57. Irs form 1040 2010 2 56. Irs form 1040 2010 2 55. Irs form 1040 2010 3 54. Irs form 1040 2010 3 99 63. Irs form 1040 2010 0 62. Irs form 1040 2010 1 61. Irs form 1040 2010 1 60. Irs form 1040 2010 1 59. Irs form 1040 2010 1 58. Irs form 1040 2010 2 57. Irs form 1040 2010 2 56. Irs form 1040 2010 2 55. Irs form 1040 2010 3 54. Irs form 1040 2010 3 Appendix C. Irs form 1040 2010 (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. Irs form 1040 2010 0 62. Irs form 1040 2010 1 61. Irs form 1040 2010 1 60. Irs form 1040 2010 1 59. Irs form 1040 2010 1 58. Irs form 1040 2010 2 57. Irs form 1040 2010 2 56. Irs form 1040 2010 2 55. Irs form 1040 2010 3 54. Irs form 1040 2010 3 101 63. Irs form 1040 2010 0 62. Irs form 1040 2010 1 61. Irs form 1040 2010 1 60. Irs form 1040 2010 1 59. Irs form 1040 2010 1 58. Irs form 1040 2010 2 57. Irs form 1040 2010 2 56. Irs form 1040 2010 2 55. Irs form 1040 2010 3 54. Irs form 1040 2010 3 102 63. Irs form 1040 2010 0 62. Irs form 1040 2010 1 61. Irs form 1040 2010 1 60. Irs form 1040 2010 1 59. Irs form 1040 2010 1 58. Irs form 1040 2010 2 57. Irs form 1040 2010 2 56. Irs form 1040 2010 2 55. Irs form 1040 2010 3 54. Irs form 1040 2010 3 103 63. Irs form 1040 2010 0 62. Irs form 1040 2010 1 61. Irs form 1040 2010 1 60. Irs form 1040 2010 1 59. Irs form 1040 2010 1 58. Irs form 1040 2010 2 57. Irs form 1040 2010 2 56. Irs form 1040 2010 2 55. Irs form 1040 2010 3 54. 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Irs form 1040 2010 2 56. Irs form 1040 2010 2 55. Irs form 1040 2010 3 54. Irs form 1040 2010 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. Irs form 1040 2010 2 59. Irs form 1040 2010 7 59. Irs form 1040 2010 2 58. Irs form 1040 2010 8 58. Irs form 1040 2010 4 58. Irs form 1040 2010 0 57. Irs form 1040 2010 6 57. Irs form 1040 2010 3 57. Irs form 1040 2010 0 56. Irs form 1040 2010 7 31 59. Irs form 1040 2010 7 59. Irs form 1040 2010 2 58. Irs form 1040 2010 7 58. Irs form 1040 2010 2 57. Irs form 1040 2010 8 57. Irs form 1040 2010 4 57. Irs form 1040 2010 0 56. Irs form 1040 2010 6 56. Irs form 1040 2010 3 56. Irs form 1040 2010 0 32 59. Irs form 1040 2010 2 58. Irs form 1040 2010 7 58. Irs form 1040 2010 2 57. Irs form 1040 2010 7 57. Irs form 1040 2010 2 56. Irs form 1040 2010 8 56. Irs form 1040 2010 4 56. 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Irs form 1040 2010 2 53. Irs form 1040 2010 7 53. Irs form 1040 2010 3 52. Irs form 1040 2010 8 37 57. Irs form 1040 2010 3 56. Irs form 1040 2010 6 56. Irs form 1040 2010 0 55. Irs form 1040 2010 4 54. Irs form 1040 2010 8 54. Irs form 1040 2010 3 53. Irs form 1040 2010 7 53. Irs form 1040 2010 2 52. Irs form 1040 2010 7 52. Irs form 1040 2010 3 38 57. Irs form 1040 2010 0 56. Irs form 1040 2010 3 55. Irs form 1040 2010 6 55. Irs form 1040 2010 0 54. Irs form 1040 2010 4 53. Irs form 1040 2010 8 53. Irs form 1040 2010 3 52. Irs form 1040 2010 7 52. Irs form 1040 2010 2 51. Irs form 1040 2010 7 39 56. Irs form 1040 2010 7 56. Irs form 1040 2010 0 55. Irs form 1040 2010 3 54. Irs form 1040 2010 7 54. Irs form 1040 2010 0 53. Irs form 1040 2010 4 52. Irs form 1040 2010 8 52. Irs form 1040 2010 3 51. Irs form 1040 2010 7 51. Irs form 1040 2010 2 40 56. Irs form 1040 2010 4 55. Irs form 1040 2010 7 55. Irs form 1040 2010 0 54. Irs form 1040 2010 3 53. Irs form 1040 2010 7 53. Irs form 1040 2010 0 52. Irs form 1040 2010 4 51. Irs form 1040 2010 8 51. Irs form 1040 2010 3 50. Irs form 1040 2010 8 41 56. Irs form 1040 2010 1 55. Irs form 1040 2010 4 54. Irs form 1040 2010 7 54. Irs form 1040 2010 0 53. Irs form 1040 2010 3 52. Irs form 1040 2010 7 52. Irs form 1040 2010 0 51. Irs form 1040 2010 4 50. Irs form 1040 2010 9 50. Irs form 1040 2010 3 42 55. Irs form 1040 2010 9 55. Irs form 1040 2010 2 54. Irs form 1040 2010 4 53. Irs form 1040 2010 7 53. Irs form 1040 2010 0 52. Irs form 1040 2010 3 51. Irs form 1040 2010 7 51. Irs form 1040 2010 1 50. Irs form 1040 2010 4 49. Irs form 1040 2010 9 43 55. Irs form 1040 2010 7 54. Irs form 1040 2010 9 54. Irs form 1040 2010 2 53. Irs form 1040 2010 4 52. Irs form 1040 2010 7 52. Irs form 1040 2010 0 51. Irs form 1040 2010 3 50. Irs form 1040 2010 7 50. Irs form 1040 2010 1 49. Irs form 1040 2010 5 44 55. Irs form 1040 2010 5 54. Irs form 1040 2010 7 53. Irs form 1040 2010 9 53. Irs form 1040 2010 2 52. Irs form 1040 2010 4 51. Irs form 1040 2010 7 51. Irs form 1040 2010 0 50. Irs form 1040 2010 4 49. Irs form 1040 2010 7 49. Irs form 1040 2010 1 45 55. Irs form 1040 2010 3 54. Irs form 1040 2010 5 53. Irs form 1040 2010 7 52. Irs form 1040 2010 9 52. Irs form 1040 2010 2 51. Irs form 1040 2010 5 50. Irs form 1040 2010 7 50. Irs form 1040 2010 0 49. Irs form 1040 2010 4 48. Irs form 1040 2010 7 46 55. Irs form 1040 2010 1 54. Irs form 1040 2010 3 53. Irs form 1040 2010 5 52. Irs form 1040 2010 7 52. Irs form 1040 2010 0 51. Irs form 1040 2010 2 50. Irs form 1040 2010 5 49. Irs form 1040 2010 8 49. Irs form 1040 2010 1 48. Irs form 1040 2010 4 47 55. Irs form 1040 2010 0 54. Irs form 1040 2010 1 53. Irs form 1040 2010 3 52. Irs form 1040 2010 5 51. Irs form 1040 2010 7 51. Irs form 1040 2010 0 50. Irs form 1040 2010 2 49. Irs form 1040 2010 5 48. Irs form 1040 2010 8 48. Irs form 1040 2010 1 48 54. Irs form 1040 2010 8 54. Irs form 1040 2010 0 53. Irs form 1040 2010 2 52. Irs form 1040 2010 3 51. Irs form 1040 2010 5 50. Irs form 1040 2010 8 50. Irs form 1040 2010 0 49. Irs form 1040 2010 2 48. Irs form 1040 2010 5 47. Irs form 1040 2010 8 Appendix C. Irs form 1040 2010 (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. Irs form 1040 2010 7 53. Irs form 1040 2010 8 53. Irs form 1040 2010 0 52. Irs form 1040 2010 2 51. Irs form 1040 2010 4 50. Irs form 1040 2010 6 49. Irs form 1040 2010 8 49. Irs form 1040 2010 0 48. Irs form 1040 2010 2 47. Irs form 1040 2010 5 50 54. Irs form 1040 2010 6 53. Irs form 1040 2010 7 52. Irs form 1040 2010 9 52. Irs form 1040 2010 0 51. Irs form 1040 2010 2 50. Irs form 1040 2010 4 49. Irs form 1040 2010 6 48. Irs form 1040 2010 8 48. Irs form 1040 2010 0 47. Irs form 1040 2010 3 51 54. Irs form 1040 2010 5 53. Irs form 1040 2010 6 52. 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Irs form 1040 2010 1 45. Irs form 1040 2010 1 67 53. Irs form 1040 2010 6 52. Irs form 1040 2010 6 51. Irs form 1040 2010 7 50. Irs form 1040 2010 7 49. Irs form 1040 2010 8 48. Irs form 1040 2010 8 47. Irs form 1040 2010 9 46. Irs form 1040 2010 9 46. Irs form 1040 2010 0 45. Irs form 1040 2010 1 68 53. Irs form 1040 2010 5 52. Irs form 1040 2010 6 51. Irs form 1040 2010 6 50. Irs form 1040 2010 7 49. Irs form 1040 2010 7 48. Irs form 1040 2010 8 47. Irs form 1040 2010 8 46. Irs form 1040 2010 9 46. Irs form 1040 2010 0 45. Irs form 1040 2010 0 69 53. Irs form 1040 2010 5 52. Irs form 1040 2010 6 51. Irs form 1040 2010 6 50. Irs form 1040 2010 6 49. Irs form 1040 2010 7 48. Irs form 1040 2010 7 47. Irs form 1040 2010 8 46. Irs form 1040 2010 9 45. Irs form 1040 2010 9 45. Irs form 1040 2010 0 70 53. Irs form 1040 2010 5 52. Irs form 1040 2010 5 51. Irs form 1040 2010 6 50. Irs form 1040 2010 6 49. Irs form 1040 2010 7 48. Irs form 1040 2010 7 47. Irs form 1040 2010 8 46. Irs form 1040 2010 8 45. Irs form 1040 2010 9 44. Irs form 1040 2010 9 71 53. Irs form 1040 2010 5 52. Irs form 1040 2010 5 51. Irs form 1040 2010 6 50. Irs form 1040 2010 6 49. Irs form 1040 2010 6 48. Irs form 1040 2010 7 47. Irs form 1040 2010 7 46. Irs form 1040 2010 8 45. Irs form 1040 2010 9 44. Irs form 1040 2010 9 72 53. Irs form 1040 2010 5 52. Irs form 1040 2010 5 51. Irs form 1040 2010 5 50. Irs form 1040 2010 6 49. Irs form 1040 2010 6 48. Irs form 1040 2010 7 47. Irs form 1040 2010 7 46. Irs form 1040 2010 8 45. Irs form 1040 2010 8 44. Irs form 1040 2010 9 73 53. Irs form 1040 2010 4 52. Irs form 1040 2010 5 51. Irs form 1040 2010 5 50. Irs form 1040 2010 6 49. Irs form 1040 2010 6 48. Irs form 1040 2010 6 47. Irs form 1040 2010 7 46. Irs form 1040 2010 7 45. Irs form 1040 2010 8 44. Irs form 1040 2010 8 74 53. Irs form 1040 2010 4 52. Irs form 1040 2010 5 51. Irs form 1040 2010 5 50. Irs form 1040 2010 5 49. Irs form 1040 2010 6 48. Irs form 1040 2010 6 47. 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Irs form 1040 2010 4 49. Irs form 1040 2010 5 48. Irs form 1040 2010 5 47. Irs form 1040 2010 5 46. Irs form 1040 2010 6 45. Irs form 1040 2010 6 44. Irs form 1040 2010 6 87 53. Irs form 1040 2010 3 52. Irs form 1040 2010 4 51. Irs form 1040 2010 4 50. Irs form 1040 2010 4 49. Irs form 1040 2010 5 48. Irs form 1040 2010 5 47. Irs form 1040 2010 5 46. Irs form 1040 2010 6 45. Irs form 1040 2010 6 44. Irs form 1040 2010 6 88 53. Irs form 1040 2010 3 52. Irs form 1040 2010 4 51. Irs form 1040 2010 4 50. Irs form 1040 2010 4 49. Irs form 1040 2010 5 48. Irs form 1040 2010 5 47. Irs form 1040 2010 5 46. Irs form 1040 2010 6 45. Irs form 1040 2010 6 44. Irs form 1040 2010 6 Appendix C. Irs form 1040 2010 (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. Irs form 1040 2010 3 52. Irs form 1040 2010 4 51. 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Irs form 1040 2010 5 45. Irs form 1040 2010 6 44. Irs form 1040 2010 6 109 53. Irs form 1040 2010 3 52. Irs form 1040 2010 4 51. Irs form 1040 2010 4 50. Irs form 1040 2010 4 49. Irs form 1040 2010 4 48. Irs form 1040 2010 5 47. Irs form 1040 2010 5 46. Irs form 1040 2010 5 45. Irs form 1040 2010 6 44. Irs form 1040 2010 6 110 53. Irs form 1040 2010 3 52. Irs form 1040 2010 4 51. Irs form 1040 2010 4 50. Irs form 1040 2010 4 49. Irs form 1040 2010 4 48. Irs form 1040 2010 5 47. Irs form 1040 2010 5 46. Irs form 1040 2010 5 45. Irs form 1040 2010 6 44. Irs form 1040 2010 6 111 53. Irs form 1040 2010 3 52. Irs form 1040 2010 4 51. Irs form 1040 2010 4 50. Irs form 1040 2010 4 49. Irs form 1040 2010 4 48. Irs form 1040 2010 5 47. Irs form 1040 2010 5 46. Irs form 1040 2010 5 45. Irs form 1040 2010 6 44. Irs form 1040 2010 6 112 53. Irs form 1040 2010 3 52. Irs form 1040 2010 4 51. Irs form 1040 2010 4 50. Irs form 1040 2010 4 49. Irs form 1040 2010 4 48. Irs form 1040 2010 5 47. 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Irs form 1040 2010 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. Irs form 1040 2010 2 49. Irs form 1040 2010 8 49. Irs form 1040 2010 3 48. Irs form 1040 2010 9 48. Irs form 1040 2010 5 48. Irs form 1040 2010 1 47. Irs form 1040 2010 7 47. Irs form 1040 2010 4 47. Irs form 1040 2010 1 46. Irs form 1040 2010 8 41 49. Irs form 1040 2010 8 49. Irs form 1040 2010 3 48. Irs form 1040 2010 8 48. Irs form 1040 2010 3 47. Irs form 1040 2010 9 47. Irs form 1040 2010 5 47. Irs form 1040 2010 1 46. Irs form 1040 2010 7 46. Irs form 1040 2010 4 46. Irs form 1040 2010 1 42 49. Irs form 1040 2010 3 48. Irs form 1040 2010 8 48. Irs form 1040 2010 3 47. Irs form 1040 2010 8 47. Irs form 1040 2010 3 46. Irs form 1040 2010 9 46. Irs form 1040 2010 5 46. Irs form 1040 2010 1 45. Irs form 1040 2010 8 45. Irs form 1040 2010 4 43 48. Irs form 1040 2010 9 48. Irs form 1040 2010 3 47. Irs form 1040 2010 8 47. Irs form 1040 2010 3 46. Irs form 1040 2010 8 46. Irs form 1040 2010 3 45. Irs form 1040 2010 9 45. Irs form 1040 2010 5 45. Irs form 1040 2010 1 44. Irs form 1040 2010 8 44 48. Irs form 1040 2010 5 47. Irs form 1040 2010 9 47. Irs form 1040 2010 3 46. Irs form 1040 2010 8 46. Irs form 1040 2010 3 45. Irs form 1040 2010 8 45. Irs form 1040 2010 4 44. Irs form 1040 2010 9 44. Irs form 1040 2010 5 44. Irs form 1040 2010 2 45 48. Irs form 1040 2010 1 47. Irs form 1040 2010 5 46. Irs form 1040 2010 9 46. Irs form 1040 2010 3 45. Irs form 1040 2010 8 45. Irs form 1040 2010 3 44. Irs form 1040 2010 8 44. Irs form 1040 2010 4 44. Irs form 1040 2010 0 43. Irs form 1040 2010 6 46 47. Irs form 1040 2010 7 47. Irs form 1040 2010 1 46. Irs form 1040 2010 5 45. Irs form 1040 2010 9 45. Irs form 1040 2010 4 44. Irs form 1040 2010 8 44. Irs form 1040 2010 3 43. Irs form 1040 2010 9 43. Irs form 1040 2010 4 43. Irs form 1040 2010 0 47 47. Irs form 1040 2010 4 46. Irs form 1040 2010 7 46. Irs form 1040 2010 1 45. Irs form 1040 2010 5 44. Irs form 1040 2010 9 44. Irs form 1040 2010 4 43. Irs form 1040 2010 9 43. Irs form 1040 2010 4 42. Irs form 1040 2010 9 42. Irs form 1040 2010 4 Appendix C. Irs form 1040 2010 (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. Irs form 1040 2010 1 46. Irs form 1040 2010 4 45. Irs form 1040 2010 8 45. Irs form 1040 2010 1 44. Irs form 1040 2010 5 44. Irs form 1040 2010 0 43. Irs form 1040 2010 4 42. Irs form 1040 2010 9 42. Irs form 1040 2010 4 41. Irs form 1040 2010 9 49 46. Irs form 1040 2010 8 46. Irs form 1040 2010 1 45. Irs form 1040 2010 4 44. Irs form 1040 2010 8 44. Irs form 1040 2010 2 43. Irs form 1040 2010 6 43. Irs form 1040 2010 0 42. Irs form 1040 2010 4 41. Irs form 1040 2010 9 41. Irs form 1040 2010 4 50 46. Irs form 1040 2010 5 45. Irs form 1040 2010 8 45. Irs form 1040 2010 1 44. Irs form 1040 2010 4 43. Irs form 1040 2010 8 43. Irs form 1040 2010 2 42. Irs form 1040 2010 6 42. Irs form 1040 2010 0 41. Irs form 1040 2010 5 40. Irs form 1040 2010 9 51 46. Irs form 1040 2010 3 45. Irs form 1040 2010 5 44. Irs form 1040 2010 8 44. Irs form 1040 2010 1 43. Irs form 1040 2010 5 42. Irs form 1040 2010 8 42. Irs form 1040 2010 2 41. Irs form 1040 2010 6 41. Irs form 1040 2010 0 40. Irs form 1040 2010 5 52 46. Irs form 1040 2010 0 45. Irs form 1040 2010 3 44. Irs form 1040 2010 6 43. Irs form 1040 2010 8 43. Irs form 1040 2010 2 42. Irs form 1040 2010 5 41. Irs form 1040 2010 8 41. Irs form 1040 2010 2 40. Irs form 1040 2010 6 40. Irs form 1040 2010 1 53 45. Irs form 1040 2010 8 45. Irs form 1040 2010 1 44. Irs form 1040 2010 3 43. Irs form 1040 2010 6 42. Irs form 1040 2010 9 42. Irs form 1040 2010 2 41. Irs form 1040 2010 5 40. Irs form 1040 2010 9 40. Irs form 1040 2010 3 39. Irs form 1040 2010 7 54 45. Irs form 1040 2010 6 44. Irs form 1040 2010 8 44. Irs form 1040 2010 1 43. Irs form 1040 2010 3 42. Irs form 1040 2010 6 41. Irs form 1040 2010 9 41. Irs form 1040 2010 2 40. Irs form 1040 2010 5 39. Irs form 1040 2010 9 39. Irs form 1040 2010 3 55 45. Irs form 1040 2010 5 44. Irs form 1040 2010 7 43. Irs form 1040 2010 9 43. Irs form 1040 2010 1 42. Irs form 1040 2010 4 41. Irs form 1040 2010 6 40. Irs form 1040 2010 9 40. Irs form 1040 2010 2 39. Irs form 1040 2010 6 38. Irs form 1040 2010 9 56 45. Irs form 1040 2010 3 44. Irs form 1040 2010 5 43. Irs form 1040 2010 7 42. Irs form 1040 2010 9 42. Irs form 1040 2010 1 41. Irs form 1040 2010 4 40. Irs form 1040 2010 7 40. Irs form 1040 2010 0 39. Irs form 1040 2010 3 38. Irs form 1040 2010 6 57 45. Irs form 1040 2010 1 44. Irs form 1040 2010 3 43. Irs form 1040 2010 5 42. Irs form 1040 2010 7 41. Irs form 1040 2010 9 41. Irs form 1040 2010 2 40. Irs form 1040 2010 4 39. Irs form 1040 2010 7 39. Irs form 1040 2010 0 38. Irs form 1040 2010 3 58 45. Irs form 1040 2010 0 44. Irs form 1040 2010 2 43. Irs form 1040 2010 3 42. Irs form 1040 2010 5 41. Irs form 1040 2010 7 40. Irs form 1040 2010 9 40. Irs form 1040 2010 2 39. Irs form 1040 2010 4 38. Irs form 1040 2010 7 38. Irs form 1040 2010 0 59 44. Irs form 1040 2010 9 44. Irs form 1040 2010 0 43. Irs form 1040 2010 2 42. Irs form 1040 2010 4 41. Irs form 1040 2010 5 40. Irs form 1040 2010 7 40. Irs form 1040 2010 0 39. Irs form 1040 2010 2 38. Irs form 1040 2010 5 37. Irs form 1040 2010 8 60 44. Irs form 1040 2010 7 43. Irs form 1040 2010 9 43. Irs form 1040 2010 0 42. Irs form 1040 2010 2 41. Irs form 1040 2010 4 40. Irs form 1040 2010 6 39. Irs form 1040 2010 8 39. Irs form 1040 2010 0 38. Irs form 1040 2010 2 37. Irs form 1040 2010 5 61 44. Irs form 1040 2010 6 43. Irs form 1040 2010 8 42. Irs form 1040 2010 9 42. Irs form 1040 2010 1 41. Irs form 1040 2010 2 40. Irs form 1040 2010 4 39. Irs form 1040 2010 6 38. Irs form 1040 2010 8 38. Irs form 1040 2010 0 37. Irs form 1040 2010 3 62 44. Irs form 1040 2010 5 43. Irs form 1040 2010 7 42. Irs form 1040 2010 8 41. Irs form 1040 2010 9 41. Irs form 1040 2010 1 40. Irs form 1040 2010 3 39. Irs form 1040 2010 4 38. Irs form 1040 2010 6 37. Irs form 1040 2010 8 37. Irs form 1040 2010 1 63 44. Irs form 1040 2010 5 43. Irs form 1040 2010 6 42. Irs form 1040 2010 7 41. Irs form 1040 2010 8 41. Irs form 1040 2010 0 40. Irs form 1040 2010 1 39. Irs form 1040 2010 3 38. Irs form 1040 2010 5 37. Irs form 1040 2010 7 36. Irs form 1040 2010 9 64 44. Irs form 1040 2010 4 43. Irs form 1040 2010 5 42. Irs form 1040 2010 6 41. Irs form 1040 2010 7 40. Irs form 1040 2010 8 40. Irs form 1040 2010 0 39. Irs form 1040 2010 2 38. Irs form 1040 2010 3 37. Irs form 1040 2010 5 36. Irs form 1040 2010 7 65 44. Irs form 1040 2010 3 43. Irs form 1040 2010 4 42. Irs form 1040 2010 5 41. Irs form 1040 2010 6 40. Irs form 1040 2010 7 39. Irs form 1040 2010 9 39. Irs form 1040 2010 0 38. Irs form 1040 2010 2 37. Irs form 1040 2010 4 36. Irs form 1040 2010 6 66 44. Irs form 1040 2010 2 43. Irs form 1040 2010 3 42. Irs form 1040 2010 4 41. Irs form 1040 2010 5 40. Irs form 1040 2010 6 39. Irs form 1040 2010 8 38. Irs form 1040 2010 9 38. Irs form 1040 2010 1 37. Irs form 1040 2010 2 36. Irs form 1040 2010 4 67 44. Irs form 1040 2010 2 43. Irs form 1040 2010 3 42. Irs form 1040 2010 3 41. Irs form 1040 2010 4 40. Irs form 1040 2010 6 39. Irs form 1040 2010 7 38. Irs form 1040 2010 8 38. Irs form 1040 2010 0 37. Irs form 1040 2010 1 36. Irs form 1040 2010 3 68 44. Irs form 1040 2010 1 43. Irs form 1040 2010 2 42. Irs form 1040 2010 3 41. Irs form 1040 2010 4 40. Irs form 1040 2010 5 39. Irs form 1040 2010 6 38. Irs form 1040 2010 7 37. Irs form 1040 2010 9 37. Irs form 1040 2010 0 36. Irs form 1040 2010 2 69 44. Irs form 1040 2010 1 43. Irs form 1040 2010 1 42. Irs form 1040 2010 2 41. Irs form 1040 2010 3 40. Irs form 1040 2010 4 39. Irs form 1040 2010 5 38. Irs form 1040 2010 6 37. Irs form 1040 2010 8 36. Irs form 1040 2010 9 36. Irs form 1040 2010 0 70 44. Irs form 1040 2010 0 43. Irs form 1040 2010 1 42. Irs form 1040 2010 2 41. Irs form 1040 2010 3 40. Irs form 1040 2010 3 39. Irs form 1040 2010 4 38. Irs form 1040 2010 6 37. Irs form 1040 2010 7 36. Irs form 1040 2010 8 35. Irs form 1040 2010 9 71 44. Irs form 1040 2010 0 43. Irs form 1040 2010 0 42. Irs form 1040 2010 1 41. Irs form 1040 2010 2 40. Irs form 1040 2010 3 39. Irs form 1040 2010 4 38. Irs form 1040 2010 5 37. Irs form 1040 2010 6 36. Irs form 1040 2010 7 35. Irs form 1040 2010 9 72 43. Irs form 1040 2010 9 43. Irs form 1040 2010 0 42. Irs form 1040 2010 1 41. Irs form 1040 2010 1 40. Irs form 1040 2010 2 39. Irs form 1040 2010 3 38. Irs form 1040 2010 4 37. Irs form 1040 2010 5 36. Irs form 1040 2010 6 35. Irs form 1040 2010 8 73 43. Irs form 1040 2010 9 43. Irs form 1040 2010 0 42. Irs form 1040 2010 0 41. Irs form 1040 2010 1 40. Irs form 1040 2010 2 39. Irs form 1040 2010 3 38. Irs form 1040 2010 4 37. Irs form 1040 2010 5 36. Irs form 1040 2010 6 35. Irs form 1040 2010 7 74 43. Irs form 1040 2010 9 42. Irs form 1040 2010 9 42. Irs form 1040 2010 0 41. Irs form 1040 2010 1 40. Irs form 1040 2010 1 39. Irs form 1040 2010 2 38. Irs form 1040 2010 3 37. Irs form 1040 2010 4 36. Irs form 1040 2010 5 35. Irs form 1040 2010 6 75 43. Irs form 1040 2010 8 42. Irs form 1040 2010 9 42. Irs form 1040 2010 0 41. Irs form 1040 2010 0 40. Irs form 1040 2010 1 39. Irs form 1040 2010 2 38. Irs form 1040 2010 3 37. Irs form 1040 2010 4 36. Irs form 1040 2010 5 35. Irs form 1040 2010 6 76 43. Irs form 1040 2010 8 42. Irs form 1040 2010 9 41. Irs form 1040 2010 9 41. Irs form 1040 2010 0 40. Irs form 1040 2010 1 39. Irs form 1040 2010 1 38. Irs form 1040 2010 2 37. Irs form 1040 2010 3 36. Irs form 1040 2010 4 35. Irs form 1040 2010 5 77 43. Irs form 1040 2010 8 42. Irs form 1040 2010 9 41. Irs form 1040 2010 9 41. Irs form 1040 2010 0 40. Irs form 1040 2010 0 39. Irs form 1040 2010 1 38. Irs form 1040 2010 2 37. Irs form 1040 2010 3 36. Irs form 1040 2010 4 35. Irs form 1040 2010 5 78 43. Irs form 1040 2010 8 42. Irs form 1040 2010 8 41. Irs form 1040 2010 9 40. Irs form 1040 2010 9 40. Irs form 1040 2010 0 39. Irs form 1040 2010 1 38. Irs form 1040 2010 2 37. Irs form 1040 2010 2 36. Irs form 1040 2010 3 35. Irs form 1040 2010 4 79 43. Irs form 1040 2010 8 42. Irs form 1040 2010 8 41. Irs form 1040 2010 9 40. Irs form 1040 2010 9 40. Irs form 1040 2010 0 39. Irs form 1040 2010 1 38. Irs form 1040 2010 1 37. Irs form 1040 2010 2 36. Irs form 1040 2010 3 35. Irs form 1040 2010 4 80 43. Irs form 1040 2010 7 42. Irs form 1040 2010 8 41. Irs form 1040 2010 8 40. Irs form 1040 2010 9 40. Irs form 1040 2010 0 39. Irs form 1040 2010 0 38. Irs form 1040 2010 1 37. Irs form 1040 2010 2 36. Irs form 1040 2010 3 35. Irs form 1040 2010 4 81 43. Irs form 1040 2010 7 42. Irs form 1040 2010 8 41. Irs form 1040 2010 8 40. Irs form 1040 2010 9 39. Irs form 1040 2010 9 39. Irs form 1040 2010 0 38. Irs form 1040 2010 1 37. Irs form 1040 2010 2 36. Irs form 1040 2010 2 35. Irs form 1040 2010 3 82 43. Irs form 1040 2010 7 42. Irs form 1040 2010 8 41. Irs form 1040 2010 8 40. Irs form 1040 2010 9 39. Irs form 1040 2010 9 39. Irs form 1040 2010 0 38. Irs form 1040 2010 1 37. Irs form 1040 2010 1 36. Irs form 1040 2010 2 35. Irs form 1040 2010 3 83 43. Irs form 1040 2010 7 42. Irs form 1040 2010 8 41. Irs form 1040 2010 8 40. Irs form 1040 2010 9 39. Irs form 1040 2010 9 39. Irs form 1040 2010 0 38. Irs form 1040 2010 0 37. Irs form 1040 2010 1 36. Irs form 1040 2010 2 35. Irs form 1040 2010 3 84 43. Irs form 1040 2010 7 42. Irs form 1040 2010 7 41. Irs form 1040 2010 8 40. Irs form 1040 2010 8 39. Irs form 1040 2010 9 39. Irs form 1040 2010 0 38. Irs form 1040 2010 0 37. Irs form 1040 2010 1 36. Irs form 1040 2010 2 35. Irs form 1040 2010 3 85 43. Irs form 1040 2010 7 42. Irs form 1040 2010 7 41. Irs form 1040 2010 8 40. Irs form 1040 2010 8 39. Irs form 1040 2010 9 38. Irs form 1040 2010 9 38. Irs form 1040 2010 0 37. Irs form 1040 2010 1 36. Irs form 1040 2010 2 35. Irs form 1040 2010 2 86 43. Irs form 1040 2010 7 42. Irs form 1040 2010 7 41. Irs form 1040 2010 8 40. Irs form 1040 2010 8 39. Irs form 1040 2010 9 38. Irs form 1040 2010 9 38. Irs form 1040 2010 0 37. Irs form 1040 2010 1 36. Irs form 1040 2010 1 35. Irs form 1040 2010 2 87 43. Irs form 1040 2010 7 42. Irs form 1040 2010 7 41. Irs form 1040 2010 8 40. Irs form 1040 2010 8 39. Irs form 1040 2010 9 38. Irs form 1040 2010 9 38. Irs form 1040 2010 0 37. Irs form 1040 2010 0 36. Irs form 1040 2010 1 35. Irs form 1040 2010 2 Appendix C. Irs form 1040 2010 (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. Irs form 1040 2010 7 42. Irs form 1040 2010 7 41. Irs form 1040 2010 8 40. Irs form 1040 2010 8 39. Irs form 1040 2010 9 38. Irs form 1040 2010 9 38. Irs form 1040 2010 0 37. Irs form 1040 2010 0 36. Irs form 1040 2010 1 35. Irs form 1040 2010 2 89 43. Irs form 1040 2010 7 42. Irs form 1040 2010 7 41. Irs form 1040 2010 7 40. Irs form 1040 2010 8 39. Irs form 1040 2010 8 38. Irs form 1040 2010 9 38. Irs form 1040 2010 0 37. Irs form 1040 2010 0 36. Irs form 1040 2010 1 35. Irs form 1040 2010 2 90 43. Irs form 1040 2010 7 42. Irs form 1040 2010 7 41. Irs form 1040 2010 7 40. Irs form 1040 2010 8 39. Irs form 1040 2010 8 38. Irs form 1040 2010 9 38. Irs form 1040 2010 0 37. Irs form 1040 2010 0 36. Irs form 1040 2010 1 35. Irs form 1040 2010 2 91 43. Irs form 1040 2010 7 42. Irs form 1040 2010 7 41. Irs form 1040 2010 7 40. Irs form 1040 2010 8 39. Irs form 1040 2010 8 38. Irs form 1040 2010 9 37. Irs form 1040 2010 9 37. Irs form 1040 2010 0 36. Irs form 1040 2010 1 35. Irs form 1040 2010 2 92 43. Irs form 1040 2010 7 42. Irs form 1040 2010 7 41. Irs form 1040 2010 7 40. Irs form 1040 2010 8 39. Irs form 1040 2010 8 38. Irs form 1040 2010 9 37. Irs form 1040 2010 9 37. Irs form 1040 2010 0 36. Irs form 1040 2010 1 35. Irs form 1040 2010 1 93 43. Irs form 1040 2010 7 42. Irs form 1040 2010 7 41. Irs form 1040 2010 7 40. Irs form 1040 2010 8 39. Irs form 1040 2010 8 38. Irs form 1040 2010 9 37. Irs form 1040 2010 9 37. Irs form 1040 2010 0 36. Irs form 1040 2010 1 35. Irs form 1040 2010 1 94 43. Irs form 1040 2010 7 42. Irs form 1040 2010 7 41. Irs form 1040 2010 7 40. Irs form 1040 2010 8 39. Irs form 1040 2010 8 38. Irs form 1040 2010 9 37. Irs form 1040 2010 9 37. Irs form 1040 2010 0 36. Irs form 1040 2010 1 35. Irs form 1040 2010 1 95 43. Irs form 1040 2010 6 42. Irs form 1040 2010 7 41. Irs form 1040 2010 7 40. Irs form 1040 2010 8 39. Irs form 1040 2010 8 38. Irs form 1040 2010 9 37. Irs form 1040 2010 9 37. Irs form 1040 2010 0 36. Irs form 1040 2010 1 35. Irs form 1040 2010 1 96 43. Irs form 1040 2010 6 42. Irs form 1040 2010 7 41. Irs form 1040 2010 7 40. Irs form 1040 2010 8 39. Irs form 1040 2010 8 38. Irs form 1040 2010 9 37. Irs form 1040 2010 9 37. Irs form 1040 2010 0 36. Irs form 1040 2010 1 35. Irs form 1040 2010 1 97 43. Irs form 1040 2010 6 42. Irs form 1040 2010 7 41. Irs form 1040 2010 7 40. Irs form 1040 2010 8 39. Irs form 1040 2010 8 38. Irs form 1040 2010 9 37. Irs form 1040 2010 9 37. Irs form 1040 2010 0 36. Irs form 1040 2010 1 35. Irs form 1040 2010 1 98 43. Irs form 1040 2010 6 42. Irs form 1040 2010 7 41. Irs form 1040 2010 7 40. Irs form 1040 2010 8 39. Irs form 1040 2010 8 38. Irs form 1040 2010 9 37. Irs form 1040 2010 9 37. Irs form 1040 2010 0 36. Irs form 1040 2010 0 35. Irs form 1040 2010 1 99 43. Irs form 1040 2010 6 42. Irs form 1040 2010 7 41. Irs form 1040 2010 7 40. Irs form 1040 2010 8 39. Irs form 1040 2010 8 38. Irs form 1040 2010 9 37. Irs form 1040 2010 9 37. Irs form 1040 2010 0 36. Irs form 1040 2010 0 35. Irs form 1040 2010 1 100 43. Irs form 1040 2010 6 42. Irs form 1040 2010 7 41. Irs form 1040 2010 7 40. Irs form 1040 2010 8 39. Irs form 1040 2010 8 38. Irs form 1040 2010 9 37. Irs form 1040 2010 9 37. Irs form 1040 2010 0 36. Irs form 1040 2010 0 35. Irs form 1040 2010 1 101 43. Irs form 1040 2010 6 42. Irs form 1040 2010 7 41. Irs form 1040 2010 7 40. Irs form 1040 2010 8 39. Irs form 1040 2010 8 38. Irs form 1040 2010 9 37. Irs form 1040 2010 9 37. Irs form 1040 2010 0 36. Irs form 1040 2010 0 35. Irs form 1040 2010 1 102 43. Irs form 1040 2010 6 42. Irs form 1040 2010 7 41. Irs form 1040 2010 7 40. Irs form 1040 2010 8 39. Irs form 1040 2010 8 38. Irs form 1040 2010 9 37. Irs form 1040 2010 9 37. Irs form 1040 2010 0 36. Irs form 1040 2010 0 35. Irs form 1040 2010 1 103 43. Irs form 1040 2010 6 42. Irs form 1040 2010 7 41. Irs form 1040 2010 7 40. Irs form 1040 2010 8 39. Irs form 1040 2010 8 38. Irs form 1040 2010 9 37. Irs form 1040 2010 9 37. Irs form 1040 2010 0 36. Irs form 1040 2010 0 35. Irs form 1040 2010 1 104 43. Irs form 1040 2010 6 42. Irs form 1040 2010 7 41. Irs form 1040 2010 7 40. Irs form 1040 2010 8 39. Irs form 1040 2010 8 38. Irs form 1040 2010 8 37. Irs form 1040 2010 9 37. Irs form 1040 2010 0 36. Irs form 1040 2010 0 35. Irs form 1040 2010 1 105 43. Irs form 1040 2010 6 42. Irs form 1040 2010 7 41. Irs form 1040 2010 7 40. Irs form 1040 2010 8 39. Irs form 1040 2010 8 38. Irs form 1040 2010 8 37. Irs form 1040 2010 9 37. Irs form 1040 2010 0 36. Irs form 1040 2010 0 35. Irs form 1040 2010 1 106 43. Irs form 1040 2010 6 42. Irs form 1040 2010 7 41. Irs form 1040 2010 7 40. Irs form 1040 2010 8 39. Irs form 1040 2010 8 38. Irs form 1040 2010 8 37. Irs form 1040 2010 9 37. Irs form 1040 2010 0 36. Irs form 1040 2010 0 35. Irs form 1040 2010 1 107 43. Irs form 1040 2010 6 42. Irs form 1040 2010 7 41. Irs form 1040 2010 7 40. Irs form 1040 2010 8 39. Irs form 1040 2010 8 38. Irs form 1040 2010 8 37. Irs form 1040 2010 9 37. Irs form 1040 2010 0 36. Irs form 1040 2010 0 35. Irs form 1040 2010 1 108 43. Irs form 1040 2010 6 42. Irs form 1040 2010 7 41. Irs form 1040 2010 7 40. Irs form 1040 2010 8 39. Irs form 1040 2010 8 38. Irs form 1040 2010 8 37. Irs form 1040 2010 9 37. Irs form 1040 2010 0 36. Irs form 1040 2010 0 35. Irs form 1040 2010 1 109 43. Irs form 1040 2010 6 42. Irs form 1040 2010 7 41. Irs form 1040 2010 7 40. Irs form 1040 2010 7 39. Irs form 1040 2010 8 38. Irs form 1040 2010 8 37. Irs form 1040 2010 9 37. Irs form 1040 2010 0 36. Irs form 1040 2010 0 35. Irs form 1040 2010 1 110 43. Irs form 1040 2010 6 42. Irs form 1040 2010 7 41. Irs form 1040 2010 7 40. Irs form 1040 2010 7 39. Irs form 1040 2010 8 38. Irs form 1040 2010 8 37. Irs form 1040 2010 9 37. Irs form 1040 2010 0 36. Irs form 1040 2010 0 35. Irs form 1040 2010 1 111 43. Irs form 1040 2010 6 42. Irs form 1040 2010 7 41. Irs form 1040 2010 7 40. Irs form 1040 2010 7 39. Irs form 1040 2010 8 38. Irs form 1040 2010 8 37. Irs form 1040 2010 9 37. Irs form 1040 2010 0 36. Irs form 1040 2010 0 35. Irs form 1040 2010 1 112 43. Irs form 1040 2010 6 42. Irs form 1040 2010 7 41. Irs form 1040 2010 7 40. Irs form 1040 2010 7 39. Irs form 1040 2010 8 38. Irs form 1040 2010 8 37. Irs form 1040 2010 9 37. Irs form 1040 2010 0 36. Irs form 1040 2010 0 35. Irs form 1040 2010 1 113 43. Irs form 1040 2010 6 42. Irs form 1040 2010 7 41. Irs form 1040 2010 7 40. Irs form 1040 2010 7 39. Irs form 1040 2010 8 38. Irs form 1040 2010 8 37. Irs form 1040 2010 9 37. Irs form 1040 2010 0 36. Irs form 1040 2010 0 35. Irs form 1040 2010 1 114 43. Irs form 1040 2010 6 42. Irs form 1040 2010 7 41. Irs form 1040 2010 7 40. Irs form 1040 2010 7 39. Irs form 1040 2010 8 38. Irs form 1040 2010 8 37. Irs form 1040 2010 9 37. Irs form 1040 2010 0 36. Irs form 1040 2010 0 35. Irs form 1040 2010 1 115+ 43. Irs form 1040 2010 6 42. Irs form 1040 2010 7 41. Irs form 1040 2010 7 40. Irs form 1040 2010 7 39. Irs form 1040 2010 8 38. Irs form 1040 2010 8 37. Irs form 1040 2010 9 37. Irs form 1040 2010 0 36. Irs form 1040 2010 0 35. Irs form 1040 2010 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. Irs form 1040 2010 4 40. Irs form 1040 2010 0 39. Irs form 1040 2010 5 39. Irs form 1040 2010 1 38. Irs form 1040 2010 7 38. Irs form 1040 2010 3 38. Irs form 1040 2010 0 37. Irs form 1040 2010 6 37. Irs form 1040 2010 3 37. Irs form 1040 2010 1 51 40. Irs form 1040 2010 0 39. Irs form 1040 2010 5 39. Irs form 1040 2010 0 38. Irs form 1040 2010 5 38. Irs form 1040 2010 1 37. Irs form 1040 2010 7 37. Irs form 1040 2010 4 37. Irs form 1040 2010 0 36. Irs form 1040 2010 7 36. Irs form 1040 2010 4 52 39. Irs form 1040 2010 5 39. Irs form 1040 2010 0 38. Irs form 1040 2010 5 38. Irs form 1040 2010 0 37. Irs form 1040 2010 6 37. Irs form 1040 2010 2 36. Irs form 1040 2010 8 36. Irs form 1040 2010 4 36. Irs form 1040 2010 0 35. Irs form 1040 2010 7 53 39. Irs form 1040 2010 1 38. Irs form 1040 2010 5 38. Irs form 1040 2010 0 37. Irs form 1040 2010 5 37. Irs form 1040 2010 1 36. Irs form 1040 2010 6 36. Irs form 1040 2010 2 35. Irs form 1040 2010 8 35. Irs form 1040 2010 4 35. Irs form 1040 2010 1 54 38. Irs form 1040 2010 7 38. Irs form 1040 2010 1 37. Irs form 1040 2010 6 37. Irs form 1040 2010 1 36. Irs form 1040 2010 6 36. Irs form 1040 2010 1 35. Irs form 1040 2010 7 35. Irs form 1040 2010 2 34. Irs form 1040 2010 8 34. Irs form 1040 2010 5 55 38. Irs form 1040 2010 3 37. Irs form 1040 2010 7 37. Irs form 1040 2010 2 36. Irs form 1040 2010 6 36. Irs form 1040 2010 1 35. Irs form 1040 2010 6 35. Irs form 1040 2010 1 34. Irs form 1040 2010 7 34. Irs form 1040 2010 3 33. Irs form 1040 2010 9 56 38. Irs form 1040 2010 0 37. Irs form 1040 2010 4 36. Irs form 1040 2010 8 36. Irs form 1040 2010 2 35. Irs form 1040 2010 7 35. Irs form 1040 2010 1 34. Irs form 1040 2010 7 34. Irs form 1040 2010 2 33. Irs form 1040 2010 7 33. Irs form 1040 2010 3 Appendix C. Irs form 1040 2010 (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. Irs form 1040 2010 6 37. Irs form 1040 2010 0 36. Irs form 1040 2010 4 35. Irs form 1040 2010 8 35. Irs form 1040 2010 2 34. Irs form 1040 2010 7 34. Irs form 1040 2010 2 33. Irs form 1040 2010 7 33. Irs form 1040 2010 2 32. Irs form 1040 2010 8 58 37. Irs form 1040 2010 3 36. Irs form 1040 2010 7 36. Irs form 1040 2010 0 35. Irs form 1040 2010 4 34. Irs form 1040 2010 8 34. Irs form 1040 2010 3 33. Irs form 1040 2010 7 33. Irs form 1040 2010 2 32. Irs form 1040 2010 8 32. Irs form 1040 2010 3 59 37. Irs form 1040 2010 1 36. Irs form 1040 2010 4 35. Irs form 1040 2010 7 35. Irs form 1040 2010 1 34. Irs form 1040 2010 5 33. Irs form 1040 2010 9 33. Irs form 1040 2010 3 32. Irs form 1040 2010 8 32. Irs form 1040 2010 3 31. Irs form 1040 2010 8 60 36. Irs form 1040 2010 8 36. Irs form 1040 2010 1 35. Irs form 1040 2010 4 34. Irs form 1040 2010 8 34. Irs form 1040 2010 1 33. Irs form 1040 2010 5 32. Irs form 1040 2010 9 32. Irs form 1040 2010 4 31. Irs form 1040 2010 9 31. Irs form 1040 2010 3 61 36. Irs form 1040 2010 6 35. Irs form 1040 2010 8 35. Irs form 1040 2010 1 34. Irs form 1040 2010 5 33. Irs form 1040 2010 8 33. Irs form 1040 2010 2 32. Irs form 1040 2010 6 32. Irs form 1040 2010 0 31. Irs form 1040 2010 4 30. Irs form 1040 2010 9 62 36. Irs form 1040 2010 3 35. Irs form 1040 2010 6 34. Irs form 1040 2010 9 34. Irs form 1040 2010 2 33. Irs form 1040 2010 5 32. Irs form 1040 2010 9 32. Irs form 1040 2010 2 31. Irs form 1040 2010 6 31. Irs form 1040 2010 1 30. Irs form 1040 2010 5 63 36. Irs form 1040 2010 1 35. Irs form 1040 2010 4 34. Irs form 1040 2010 6 33. Irs form 1040 2010 9 33. Irs form 1040 2010 2 32. Irs form 1040 2010 6 31. Irs form 1040 2010 9 31. Irs form 1040 2010 3 30. Irs form 1040 2010 7 30. Irs form 1040 2010 1 64 35. Irs form 1040 2010 9 35. Irs form 1040 2010 2 34. Irs form 1040 2010 4 33. Irs form 1040 2010 7 33. Irs form 1040 2010 0 32. Irs form 1040 2010 3 31. Irs form 1040 2010 6 31. Irs form 1040 2010 0 30. Irs form 1040 2010 4 29. Irs form 1040 2010 8 65 35. Irs form 1040 2010 8 35. Irs form 1040 2010 0 34. Irs form 1040 2010 2 33. Irs form 1040 2010 5 32. Irs form 1040 2010 7 32. Irs form 1040 2010 0 31. Irs form 1040 2010 4 30. Irs form 1040 2010 7 30. Irs form 1040 2010 0 29. Irs form 1040 2010 4 66 35. Irs form 1040 2010 6 34. Irs form 1040 2010 8 34. Irs form 1040 2010 0 33. Irs form 1040 2010 3 32. Irs form 1040 2010 5 31. Irs form 1040 2010 8 31. Irs form 1040 2010 1 30. Irs form 1040 2010 4 29. Irs form 1040 2010 8 29. Irs form 1040 2010 1 67 35. Irs form 1040 2010 5 34. Irs form 1040 2010 7 33. Irs form 1040 2010 9 33. Irs form 1040 2010 1 32. Irs form 1040 2010 3 31. Irs form 1040 2010 6 30. Irs form 1040 2010 9 30. Irs form 1040 2010 2 29. Irs form 1040 2010 5 28. Irs form 1040 2010 8 68 35. Irs form 1040 2010 3 34. Irs form 1040 2010 5 33. Irs form 1040 2010 7 32. Irs form 1040 2010 9 32. Irs form 1040 2010 1 31. Irs form 1040 2010 4 30. Irs form 1040 2010 7 29. Irs form 1040 2010 9 29. Irs form 1040 2010 2 28. Irs form 1040 2010 6 69 35. Irs form 1040 2010 2 34. Irs form 1040 2010 4 33. Irs form 1040 2010 6 32. Irs form 1040 2010 8 32. Irs form 1040 2010 0 31. Irs form 1040 2010 2 30. Irs form 1040 2010 5 29. Irs form 1040 2010 7 29. Irs form 1040 2010 0 28. Irs form 1040 2010 3 70 35. Irs form 1040 2010 1 34. Irs form 1040 2010 3 33. Irs form 1040 2010 4 32. Irs form 1040 2010 6 31. Irs form 1040 2010 8 31. Irs form 1040 2010 1 30. Irs form 1040 2010 3 29. Irs form 1040 2010 5 28. Irs form 1040 2010 8 28. Irs form 1040 2010 1 71 35. Irs form 1040 2010 0 34. Irs form 1040 2010 2 33. Irs form 1040 2010 3 32. Irs form 1040 2010 5 31. Irs form 1040 2010 7 30. Irs form 1040 2010 9 30. Irs form 1040 2010 1 29. Irs form 1040 2010 4 28. Irs form 1040 2010 6 27. Irs form 1040 2010 9 72 34. Irs form 1040 2010 9 34. Irs form 1040 2010 1 33. Irs form 1040 2010 2 32. Irs form 1040 2010 4 31. Irs form 1040 2010 6 30. Irs form 1040 2010 8 30. Irs form 1040 2010 0 29. Irs form 1040 2010 2 28. Irs form 1040 2010 4 27. Irs form 1040 2010 7 73 34. Irs form 1040 2010 8 34. Irs form 1040 2010 0 33. Irs form 1040 2010 1 32. Irs form 1040 2010 3 31. Irs form 1040 2010 5 30. Irs form 1040 2010 6 29. Irs form 1040 2010 8 29. Irs form 1040 2010 1 28. Irs form 1040 2010 3 27. Irs form 1040 2010 5 74 34. Irs form 1040 2010 8 33. Irs form 1040 2010 9 33. Irs form 1040 2010 0 32. Irs form 1040 2010 2 31. Irs form 1040 2010 4 30. Irs form 1040 2010 5 29. Irs form 1040 2010 7 28. Irs form 1040 2010 9 28. Irs form 1040 2010 1 27. Irs form 1040 2010 4 75 34. Irs form 1040 2010 7 33. Irs form 1040 2010 8 33. Irs form 1040 2010 0 32. Irs form 1040 2010 1 31. Irs form 1040 2010 3 30. Irs form 1040 2010 4 29. Irs form 1040 2010 6 28. Irs form 1040 2010 8 28. Irs form 1040 2010 0 27. Irs form 1040 2010 2 76 34. Irs form 1040 2010 6 33. Irs form 1040 2010 8 32. Irs form 1040 2010 9 32. Irs form 1040 2010 0 31. Irs form 1040 2010 2 30. Irs form 1040 2010 3 29. Irs form 1040 2010 5 28. Irs form 1040 2010 7 27. Irs form 1040 2010 9 27. Irs form 1040 2010 1 77 34. Irs form 1040 2010 6 33. Irs form 1040 2010 7 32. Irs form 1040 2010 8 32. Irs form 1040 2010 0 31. Irs form 1040 2010 1 30. Irs form 1040 2010 3 29. Irs form 1040 2010 4 28. Irs form 1040 2010 6 27. Irs form 1040 2010 8 27. Irs form 1040 2010 0 78 34. Irs form 1040 2010 5 33. Irs form 1040 2010 6 32. Irs form 1040 2010 8 31. Irs form 1040 2010 9 31. Irs form 1040 2010 0 30. Irs form 1040 2010 2 29. Irs form 1040 2010 3 28. Irs form 1040 2010 5 27. Irs form 1040 2010 7 26. Irs form 1040 2010 9 79 34. Irs form 1040 2010 5 33. Irs form 1040 2010 6 32. Irs form 1040 2010 7 31. Irs form 1040 2010 8 31. Irs form 1040 2010 0 30. Irs form 1040 2010 1 29. Irs form 1040 2010 3 28. Irs form 1040 2010 4 27. Irs form 1040 2010 6 26. Irs form 1040 2010 8 80 34. Irs form 1040 2010 5 33. Irs form 1040 2010 6 32. Irs form 1040 2010 7 31. Irs form 1040 2010 8 30. Irs form 1040 2010 9 30. Irs form 1040 2010 1 29. Irs form 1040 2010 2 28. Irs form 1040 2010 4 27. Irs form 1040 2010 5 26. Irs form 1040 2010 7 81 34. Irs form 1040 2010 4 33. Irs form 1040 2010 5 32. Irs form 1040 2010 6 31. Irs form 1040 2010 8 30. Irs form 1040 2010 9 30. Irs form 1040 2010 0 29. Irs form 1040 2010 2 28. Irs form 1040 2010 3 27. Irs form 1040 2010 5 26. Irs form 1040 2010 6 82 34. Irs form 1040 2010 4 33. Irs form 1040 2010 5 32. Irs form 1040 2010 6 31. Irs form 1040 2010 7 30. Irs form 1040 2010 8 30. Irs form 1040 2010 0 29. Irs form 1040 2010 1 28. Irs form 1040 2010 3 27. Irs form 1040 2010 4 26. Irs form 1040 2010 6 83 34. Irs form 1040 2010 4 33. Irs form 1040 2010 5 32. Irs form 1040 2010 6 31. Irs form 1040 2010 7 30. Irs form 1040 2010 8 29. Irs form 1040 2010 9 29. Irs form 1040 2010 1 28. Irs form 1040 2010 2 27. Irs form 1040 2010 4 26. Irs form 1040 2010 5 84 34. Irs form 1040 2010 3 33. Irs form 1040 2010 4 32. Irs form 1040 2010 5 31. Irs form 1040 2010 7 30. Irs form 1040 2010 8 29. Irs form 1040 2010 9 29. Irs form 1040 2010 0 28. Irs form 1040 2010 2 27. Irs form 1040 2010 3 26. Irs form 1040 2010 5 85 34. Irs form 1040 2010 3 33. Irs form 1040 2010 4 32. Irs form 1040 2010 5 31. Irs form 1040 2010 6 30. Irs form 1040 2010 7 29. Irs form 1040 2010 9 29. Irs form 1040 2010 0 28. Irs form 1040 2010 1 27. Irs form 1040 2010 3 26. Irs form 1040 2010 4 86 34. Irs form 1040 2010 3 33. Irs form 1040 2010 4 32. Irs form 1040 2010 5 31. Irs form 1040 2010 6 30. Irs form 1040 2010 7 29. Irs form 1040 2010 8 29. Irs form 1040 2010 0 28. Irs form 1040 2010 1 27. Irs form 1040 2010 2 26. Irs form 1040 2010 4 87 34. Irs form 1040 2010 3 33. Irs form 1040 2010 4 32. Irs form 1040 2010 5 31. Irs form 1040 2010 6 30. Irs form 1040 2010 7 29. Irs form 1040 2010 8 28. Irs form 1040 2010 9 28. Irs form 1040 2010 1 27. Irs form 1040 2010 2 26. Irs form 1040 2010 4 88 34. Irs form 1040 2010 3 33. Irs form 1040 2010 4 32. Irs form 1040 2010 5 31. Irs form 1040 2010 6 30. Irs form 1040 2010 7 29. Irs form 1040 2010 8 28. Irs form 1040 2010 9 28. Irs form 1040 2010 0 27. Irs form 1040 2010 2 26. Irs form 1040 2010 3 89 34. Irs form 1040 2010 3 33. Irs form 1040 2010 3 32. Irs form 1040 2010 4 31. Irs form 1040 2010 5 30. Irs form 1040 2010 7 29. Irs form 1040 2010 8 28. Irs form 1040 2010 9 28. Irs form 1040 2010 0 27. Irs form 1040 2010 2 26. Irs form 1040 2010 3 90 34. Irs form 1040 2010 2 33. Irs form 1040 2010 3 32. Irs form 1040 2010 4 31. Irs form 1040 2010 5 30. Irs form 1040 2010 6 29. Irs form 1040 2010 8 28. Irs form 1040 2010 9 28. Irs form 1040 2010 0 27. Irs form 1040 2010 1 26. Irs form 1040 2010 3 91 34. Irs form 1040 2010 2 33. Irs form 1040 2010 3 32. Irs form 1040 2010 4 31. Irs form 1040 2010 5 30. Irs form 1040 2010 6 29. Irs form 1040 2010 7 28. Irs form 1040 2010 9 28. Irs form 1040 2010 0 27. Irs form 1040 2010 1 26. Irs form 1040 2010 3 92 34. Irs form 1040 2010 2 33. Irs form 1040 2010 3 32. Irs form 1040 2010 4 31. Irs form 1040 2010 5 30. Irs form 1040 2010 6 29. Irs form 1040 2010 7 28. Irs form 1040 2010 8 28. Irs form 1040 2010 0 27. Irs form 1040 2010 1 26. Irs form 1040 2010 2 93 34. Irs form 1040 2010 2 33. Irs form 1040 2010 3 32. Irs form 1040 2010 4 31. Irs form 1040 2010 5 30. Irs form 1040 2010 6 29. Irs form 1040 2010 7 28. Irs form 1040 2010 8 28. Irs form 1040 2010 0 27. Irs form 1040 2010 1 26. Irs form 1040 2010 2 94 34. Irs form 1040 2010 2 33. Irs form 1040 2010 3 32. Irs form 1040 2010 4 31. Irs form 1040 2010 5 30. Irs form 1040 2010 6 29. Irs form 1040 2010 7 28. Irs form 1040 2010 8 27. Irs form 1040 2010 9 27. Irs form 1040 2010 1 26. Irs form 1040 2010 2 95 34. Irs form 1040 2010 2 33. Irs form 1040 2010 3 32. Irs form 1040 2010 4 31. Irs form 1040 2010 5 30. Irs form 1040 2010 6 29. Irs form 1040 2010 7 28. Irs form 1040 2010 8 27. Irs form 1040 2010 9 27. Irs form 1040 2010 1 26. Irs form 1040 2010 2 96 34. Irs form 1040 2010 2 33. Irs form 1040 2010 3 32. Irs form 1040 2010 4 31. Irs form 1040 2010 5 30. Irs form 1040 2010 6 29. Irs form 1040 2010 7 28. Irs form 1040 2010 8 27. Irs form 1040 2010 9 27. Irs form 1040 2010 0 26. Irs form 1040 2010 2 Appendix C. Irs form 1040 2010 (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. Irs form 1040 2010 2 33. Irs form 1040 2010 3 32. Irs form 1040 2010 4 31. Irs form 1040 2010 5 30. Irs form 1040 2010 6 29. Irs form 1040 2010 7 28. Irs form 1040 2010 8 27. Irs form 1040 2010 9 27. Irs form 1040 2010 0 26. Irs form 1040 2010 2 98 34. Irs form 1040 2010 2 33. Irs form 1040 2010 3 32. Irs form 1040 2010 4 31. Irs form 1040 2010 5 30. Irs form 1040 2010 6 29. Irs form 1040 2010 7 28. Irs form 1040 2010 8 27. Irs form 1040 2010 9 27. Irs form 1040 2010 0 26. Irs form 1040 2010 2 99 34. Irs form 1040 2010 2 33. Irs form 1040 2010 3 32. Irs form 1040 2010 4 31. Irs form 1040 2010 5 30. Irs form 1040 2010 6 29. Irs form 1040 2010 7 28. Irs form 1040 2010 8 27. Irs form 1040 2010 9 27. Irs form 1040 2010 0 26. Irs form 1040 2010 2 100 34. Irs form 1040 2010 2 33. Irs form 1040 2010 3 32. Irs form 1040 2010 4 31. Irs form 1040 2010 5 30. Irs form 1040 2010 6 29. Irs form 1040 2010 7 28. Irs form 1040 2010 8 27. Irs form 1040 2010 9 27. Irs form 1040 2010 0 26. Irs form 1040 2010 1 101 34. Irs form 1040 2010 2 33. Irs form 1040 2010 3 32. Irs form 1040 2010 4 31. Irs form 1040 2010 5 30. Irs form 1040 2010 6 29. Irs form 1040 2010 7 28. Irs form 1040 2010 8 27. Irs form 1040 2010 9 27. Irs form 1040 2010 0 26. Irs form 1040 2010 1 102 34. Irs form 1040 2010 2 33. Irs form 1040 2010 3 32. Irs form 1040 2010 4 31. Irs form 1040 2010 4 30. Irs form 1040 2010 5 29. Irs form 1040 2010 7 28. Irs form 1040 2010 8 27. Irs form 1040 2010 9 27. Irs form 1040 2010 0 26. Irs form 1040 2010 1 103 34. Irs form 1040 2010 2 33. Irs form 1040 2010 3 32. Irs form 1040 2010 4 31. Irs form 1040 2010 4 30. Irs form 1040 2010 5 29. Irs form 1040 2010 7 28. Irs form 1040 2010 8 27. Irs form 1040 2010 9 27. Irs form 1040 2010 0 26. Irs form 1040 2010 1 104 34. Irs form 1040 2010 2 33. Irs form 1040 2010 3 32. Irs form 1040 2010 4 31. Irs form 1040 2010 4 30. Irs form 1040 2010 5 29. Irs form 1040 2010 6 28. Irs form 1040 2010 8 27. Irs form 1040 2010 9 27. Irs form 1040 2010 0 26. Irs form 1040 2010 1 105 34. Irs form 1040 2010 2 33. Irs form 1040 2010 3 32. Irs form 1040 2010 3 31. Irs form 1040 2010 4 30. Irs form 1040 2010 5 29. Irs form 1040 2010 6 28. Irs form 1040 2010 8 27. Irs form 1040 2010 9 27. Irs form 1040 2010 0 26. Irs form 1040 2010 1 106 34. Irs form 1040 2010 2 33. Irs form 1040 2010 3 32. Irs form 1040 2010 3 31. Irs form 1040 2010 4 30. Irs form 1040 2010 5 29. Irs form 1040 2010 6 28. Irs form 1040 2010 8 27. Irs form 1040 2010 9 27. Irs form 1040 2010 0 26. Irs form 1040 2010 1 107 34. Irs form 1040 2010 2 33. Irs form 1040 2010 3 32. Irs form 1040 2010 3 31. Irs form 1040 2010 4 30. Irs form 1040 2010 5 29. Irs form 1040 2010 6 28. Irs form 1040 2010 8 27. Irs form 1040 2010 9 27. Irs form 1040 2010 0 26. Irs form 1040 2010 1 108 34. Irs form 1040 2010 2 33. Irs form 1040 2010 3 32. Irs form 1040 2010 3 31. Irs form 1040 2010 4 30. Irs form 1040 2010 5 29. Irs form 1040 2010 6 28. Irs form 1040 2010 8 27. Irs form 1040 2010 9 27. Irs form 1040 2010 0 26. Irs form 1040 2010 1 109 34. Irs form 1040 2010 2 33. Irs form 1040 2010 3 32. Irs form 1040 2010 3 31. Irs form 1040 2010 4 30. Irs form 1040 2010 5 29. Irs form 1040 2010 6 28. Irs form 1040 2010 7 27. Irs form 1040 2010 9 27. Irs form 1040 2010 0 26. Irs form 1040 2010 1 110 34. Irs form 1040 2010 2 33. Irs form 1040 2010 3 32. Irs form 1040 2010 3 31. Irs form 1040 2010 4 30. Irs form 1040 2010 5 29. Irs form 1040 2010 6 28. Irs form 1040 2010 7 27. Irs form 1040 2010 9 27. Irs form 1040 2010 0 26. Irs form 1040 2010 1 111 34. Irs form 1040 2010 2 33. Irs form 1040 2010 3 32. Irs form 1040 2010 3 31. Irs form 1040 2010 4 30. Irs form 1040 2010 5 29. Irs form 1040 2010 6 28. Irs form 1040 2010 7 27. Irs form 1040 2010 9 27. Irs form 1040 2010 0 26. Irs form 1040 2010 1 112 34. Irs form 1040 2010 2 33. Irs form 1040 2010 3 32. Irs form 1040 2010 3 31. Irs form 1040 2010 4 30. Irs form 1040 2010 5 29. Irs form 1040 2010 6 28. Irs form 1040 2010 7 27. Irs form 1040 2010 9 27. Irs form 1040 2010 0 26. Irs form 1040 2010 1 113 34. Irs form 1040 2010 2 33. Irs form 1040 2010 3 32. Irs form 1040 2010 3 31. Irs form 1040 2010 4 30. Irs form 1040 2010 5 29. Irs form 1040 2010 6 28. Irs form 1040 2010 7 27. Irs form 1040 2010 9 27. Irs form 1040 2010 0 26. Irs form 1040 2010 1 114 34. Irs form 1040 2010 2 33. Irs form 1040 2010 3 32. Irs form 1040 2010 3 31. Irs form 1040 2010 4 30. Irs form 1040 2010 5 29. Irs form 1040 2010 6 28. Irs form 1040 2010 7 27. Irs form 1040 2010 9 27. Irs form 1040 2010 0 26. Irs form 1040 2010 1 115+ 34. Irs form 1040 2010 2 33. Irs form 1040 2010 3 32. Irs form 1040 2010 3 31. Irs form 1040 2010 4 30. Irs form 1040 2010 5 29. Irs form 1040 2010 6 28. Irs form 1040 2010 7 27. Irs form 1040 2010 9 27. Irs form 1040 2010 0 26. Irs form 1040 2010 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. Irs form 1040 2010 9 30. Irs form 1040 2010 4 30. Irs form 1040 2010 0 29. Irs form 1040 2010 6 29. Irs form 1040 2010 2 28. Irs form 1040 2010 8 28. Irs form 1040 2010 5 28. Irs form 1040 2010 2 27. Irs form 1040 2010 9 27. Irs form 1040 2010 6 61 30. Irs form 1040 2010 4 29. Irs form 1040 2010 9 29. Irs form 1040 2010 5 29. Irs form 1040 2010 0 28. Irs form 1040 2010 6 28. Irs form 1040 2010 3 27. Irs form 1040 2010 9 27. Irs form 1040 2010 6 27. Irs form 1040 2010 3 27. Irs form 1040 2010 0 62 30. Irs form 1040 2010 0 29. Irs form 1040 2010 5 29. Irs form 1040 2010 0 28. Irs form 1040 2010 5 28. Irs form 1040 2010 1 27. Irs form 1040 2010 7 27. Irs form 1040 2010 3 27. Irs form 1040 2010 0 26. Irs form 1040 2010 7 26. Irs form 1040 2010 4 63 29. Irs form 1040 2010 6 29. Irs form 1040 2010 0 28. Irs form 1040 2010 5 28. Irs form 1040 2010 1 27. Irs form 1040 2010 6 27. Irs form 1040 2010 2 26. Irs form 1040 2010 8 26. Irs form 1040 2010 4 26. Irs form 1040 2010 1 25. Irs form 1040 2010 7 64 29. Irs form 1040 2010 2 28. Irs form 1040 2010 6 28. Irs form 1040 2010 1 27. Irs form 1040 2010 6 27. Irs form 1040 2010 1 26. Irs form 1040 2010 7 26. Irs form 1040 2010 3 25. Irs form 1040 2010 9 25. Irs form 1040 2010 5 25. Irs form 1040 2010 2 65 28. Irs form 1040 2010 8 28. Irs form 1040 2010 3 27. Irs form 1040 2010 7 27. Irs form 1040 2010 2 26. Irs form 1040 2010 7 26. Irs form 1040 2010 2 25. Irs form 1040 2010 8 25. Irs form 1040 2010 4 25. Irs form 1040 2010 0 24. Irs form 1040 2010 6 66 28. Irs form 1040 2010 5 27. Irs form 1040 2010 9 27. Irs form 1040 2010 3 26. Irs form 1040 2010 8 26. Irs form 1040 2010 3 25. Irs form 1040 2010 8 25. Irs form 1040 2010 3 24. Irs form 1040 2010 9 24. Irs form 1040 2010 5 24. Irs form 1040 2010 1 67 28. Irs form 1040 2010 2 27. Irs form 1040 2010 6 27. Irs form 1040 2010 0 26. Irs form 1040 2010 4 25. Irs form 1040 2010 9 25. Irs form 1040 2010 4 24. Irs form 1040 2010 9 24. Irs form 1040 2010 4 24. Irs form 1040 2010 0 23. Irs form 1040 2010 6 68 27. Irs form 1040 2010 9 27. Irs form 1040 2010 3 26. Irs form 1040 2010 7 26. Irs form 1040 2010 1 25. Irs form 1040 2010 5 25. Irs form 1040 2010 0 24. Irs form 1040 2010 5 24. Irs form 1040 2010 0 23. Irs form 1040 2010 5 23. Irs form 1040 2010 1 69 27. Irs form 1040 2010 6 27. Irs form 1040 2010 0 26. Irs form 1040 2010 4 25. Irs form 1040 2010 7 25. Irs form 1040 2010 2 24. Irs form 1040 2010 6 24. Irs form 1040 2010 1 23. Irs form 1040 2010 6 23. Irs form 1040 2010 1 22. Irs form 1040 2010 6 70 27. Irs form 1040 2010 4 26. Irs form 1040 2010 7 26. Irs form 1040 2010 1 25. Irs form 1040 2010 4 24. Irs form 1040 2010 8 24. Irs form 1040 2010 3 23. Irs form 1040 2010 7 23. Irs form 1040 2010 2 22. Irs form 1040 2010 7 22. Irs form 1040 2010 2 71 27. Irs form 1040 2010 2 26. Irs form 1040 2010 5 25. Irs form 1040 2010 8 25. Irs form 1040 2010 2 24. Irs form 1040 2010 5 23. Irs form 1040 2010 9 23. Irs form 1040 2010 4 22. Irs form 1040 2010 8 22. Irs form 1040 2010 3 21. Irs form 1040 2010 8 72 27. Irs form 1040 2010 0 26. Irs form 1040 2010 3 25. Irs form 1040 2010 6 24. Irs form 1040 2010 9 24. Irs form 1040 2010 3 23. Irs form 1040 2010 7 23. Irs form 1040 2010 1 22. Irs form 1040 2010 5 22. Irs form 1040 2010 0 21. Irs form 1040 2010 4 73 26. Irs form 1040 2010 8 26. Irs form 1040 2010 1 25. Irs form 1040 2010 4 24. Irs form 1040 2010 7 24. Irs form 1040 2010 0 23. Irs form 1040 2010 4 22. Irs form 1040 2010 8 22. Irs form 1040 2010 2 21. Irs form 1040 2010 6 21. Irs form 1040 2010 1 74 26. Irs form 1040 2010 6 25. Irs form 1040 2010 9 25. Irs form 1040 2010 2 24. Irs form 1040 2010 5 23. Irs form 1040 2010 8 23. Irs form 1040 2010 1 22. Irs form 1040 2010 5 21. Irs form 1040 2010 9 21. Irs form 1040 2010 3 20. Irs form 1040 2010 8 75 26. Irs form 1040 2010 5 25. Irs form 1040 2010 7 25. Irs form 1040 2010 0 24. Irs form 1040 2010 3 23. Irs form 1040 2010 6 22. Irs form 1040 2010 9 22. Irs form 1040 2010 3 21. Irs form 1040 2010 6 21. Irs form 1040 2010 0 20. Irs form 1040 2010 5 Appendix C. Irs form 1040 2010 (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. Irs form 1040 2010 3 25. Irs form 1040 2010 6 24. Irs form 1040 2010 8 24. Irs form 1040 2010 1 23. Irs form 1040 2010 4 22. Irs form 1040 2010 7 22. Irs form 1040 2010 0 21. Irs form 1040 2010 4 20. Irs form 1040 2010 8 20. Irs form 1040 2010 2 77 26. Irs form 1040 2010 2 25. Irs form 1040 2010 4 24. Irs form 1040 2010 7 23. Irs form 1040 2010 9 23. Irs form 1040 2010 2 22. Irs form 1040 2010 5 21. Irs form 1040 2010 8 21. Irs form 1040 2010 2 20. Irs form 1040 2010 6 19. Irs form 1040 2010 9 78 26. Irs form 1040 2010 1 25. Irs form 1040 2010 3 24. Irs form 1040 2010 6 23. Irs form 1040 2010 8 23. Irs form 1040 2010 1 22. Irs form 1040 2010 4 21. Irs form 1040 2010 7 21. Irs form 1040 2010 0 20. Irs form 1040 2010 3 19. Irs form 1040 2010 7 79 26. Irs form 1040 2010 0 25. Irs form 1040 2010 2 24. Irs form 1040 2010 4 23. Irs form 1040 2010 7 22. Irs form 1040 2010 9 22. Irs form 1040 2010 2 21. Irs form 1040 2010 5 20. Irs form 1040 2010 8 20. Irs form 1040 2010 1 19. Irs form 1040 2010 5 80 25. Irs form 1040 2010 9 25. Irs form 1040 2010 1 24. Irs form 1040 2010 3 23. Irs form 1040 2010 6 22. Irs form 1040 2010 8 22. Irs form 1040 2010 1 21. Irs form 1040 2010 3 20. Irs form 1040 2010 6 20. Irs form 1040 2010 0 19. Irs form 1040 2010 3 81 25. Irs form 1040 2010 8 25. Irs form 1040 2010 0 24. Irs form 1040 2010 2 23. Irs form 1040 2010 4 22. Irs form 1040 2010 7 21. Irs form 1040 2010 9 21. Irs form 1040 2010 2 20. Irs form 1040 2010 5 19. Irs form 1040 2010 8 19. Irs form 1040 2010 1 82 25. Irs form 1040 2010 8 24. Irs form 1040 2010 9 24. Irs form 1040 2010 1 23. Irs form 1040 2010 4 22. Irs form 1040 2010 6 21. Irs form 1040 2010 8 21. Irs form 1040 2010 1 20. Irs form 1040 2010 4 19. Irs form 1040 2010 7 19. Irs form 1040 2010 0 83 25. Irs form 1040 2010 7 24. Irs form 1040 2010 9 24. Irs form 1040 2010 1 23. Irs form 1040 2010 3 22. Irs form 1040 2010 5 21. Irs form 1040 2010 7 21. Irs form 1040 2010 0 20. Irs form 1040 2010 2 19. Irs form 1040 2010 5 18. Irs form 1040 2010 8 84 25. Irs form 1040 2010 6 24. Irs form 1040 2010 8 24. Irs form 1040 2010 0 23. Irs form 1040 2010 2 22. Irs form 1040 2010 4 21. Irs form 1040 2010 6 20. Irs form 1040 2010 9 20. Irs form 1040 2010 1 19. Irs form 1040 2010 4 18. Irs form 1040 2010 7 85 25. Irs form 1040 2010 6 24. Irs form 1040 2010 8 23. Irs form 1040 2010 9 23. Irs form 1040 2010 1 22. Irs form 1040 2010 3 21. Irs form 1040 2010 6 20. Irs form 1040 2010 8 20. Irs form 1040 2010 1 19. Irs form 1040 2010 3 18. Irs form 1040 2010 6 86 25. Irs form 1040 2010 5 24. Irs form 1040 2010 7 23. Irs form 1040 2010 9 23. Irs form 1040 2010 1 22. Irs form 1040 2010 3 21. Irs form 1040 2010 5 20. Irs form 1040 2010 7 20. Irs form 1040 2010 0 19. Irs form 1040 2010 2 18. Irs form 1040 2010 5 87 25. Irs form 1040 2010 5 24. Irs form 1040 2010 7 23. Irs form 1040 2010 8 23. Irs form 1040 2010 0 22. Irs form 1040 2010 2 21. Irs form 1040 2010 4 20. Irs form 1040 2010 7 19. Irs form 1040 2010 9 19. Irs form 1040 2010 2 18. Irs form 1040 2010 4 88 25. Irs form 1040 2010 5 24. Irs form 1040 2010 6 23. Irs form 1040 2010 8 23. Irs form 1040 2010 0 22. Irs form 1040 2010 2 21. Irs form 1040 2010 4 20. Irs form 1040 2010 6 19. Irs form 1040 2010 8 19. Irs form 1040 2010 1 18. Irs form 1040 2010 3 89 25. Irs form 1040 2010 4 24. Irs form 1040 2010 6 23. Irs form 1040 2010 8 22. Irs form 1040 2010 9 22. Irs form 1040 2010 1 21. Irs form 1040 2010 3 20. Irs form 1040 2010 5 19. Irs form 1040 2010 8 19. Irs form 1040 2010 0 18. Irs form 1040 2010 3 90 25. Irs form 1040 2010 4 24. Irs form 1040 2010 6 23. Irs form 1040 2010 7 22. Irs form 1040 2010 9 22. Irs form 1040 2010 1 21. Irs form 1040 2010 3 20. Irs form 1040 2010 5 19. Irs form 1040 2010 7 19. Irs form 1040 2010 0 18. Irs form 1040 2010 2 91 25. Irs form 1040 2010 4 24. Irs form 1040 2010 5 23. Irs form 1040 2010 7 22. Irs form 1040 2010 9 22. Irs form 1040 2010 1 21. Irs form 1040 2010 3 20. Irs form 1040 2010 5 19. Irs form 1040 2010 7 18. Irs form 1040 2010 9 18. Irs form 1040 2010 2 92 25. Irs form 1040 2010 4 24. Irs form 1040 2010 5 23. Irs form 1040 2010 7 22. Irs form 1040 2010 9 22. Irs form 1040 2010 0 21. Irs form 1040 2010 2 20. Irs form 1040 2010 4 19. Irs form 1040 2010 6 18. Irs form 1040 2010 9 18. Irs form 1040 2010 1 93 25. Irs form 1040 2010 4 24. Irs form 1040 2010 5 23. Irs form 1040 2010 7 22. Irs form 1040 2010 8 22. Irs form 1040 2010 0 21. Irs form 1040 2010 2 20. Irs form 1040 2010 4 19. Irs form 1040 2010 6 18. Irs form 1040 2010 8 18. Irs form 1040 2010 1 94 25. Irs form 1040 2010 3 24. Irs form 1040 2010 5 23. Irs form 1040 2010 6 22. Irs form 1040 2010 8 22. Irs form 1040 2010 0 21. Irs form 1040 2010 2 20. Irs form 1040 2010 4 19. Irs form 1040 2010 6 18. Irs form 1040 2010 8 18. Irs form 1040 2010 0 95 25. Irs form 1040 2010 3 24. Irs form 1040 2010 5 23. Irs form 1040 2010 6 22. Irs form 1040 2010 8 22. Irs form 1040 2010 0 21. Irs form 1040 2010 1 20. Irs form 1040 2010 3 19. Irs form 1040 2010 6 18. Irs form 1040 2010 8 18. Irs form 1040 2010 0 96 25. Irs form 1040 2010 3 24. Irs form 1040 2010 5 23. Irs form 1040 2010 6 22. Irs form 1040 2010 8 21. Irs form 1040 2010 9 21. Irs form 1040 2010 1 20. Irs form 1040 2010 3 19. Irs form 1040 2010 5 18. Irs form 1040 2010 8 18. Irs form 1040 2010 0 97 25. Irs form 1040 2010 3 24. Irs form 1040 2010 5 23. Irs form 1040 2010 6 22. Irs form 1040 2010 8 21. Irs form 1040 2010 9 21. Irs form 1040 2010 1 20. Irs form 1040 2010 3 19. Irs form 1040 2010 5 18. Irs form 1040 2010 7 18. Irs form 1040 2010 0 98 25. Irs form 1040 2010 3 24. Irs form 1040 2010 4 23. Irs form 1040 2010 6 22. Irs form 1040 2010 8 21. Irs form 1040 2010 9 21. Irs form 1040 2010 1 20. Irs form 1040 2010 3 19. Irs form 1040 2010 5 18. Irs form 1040 2010 7 17. Irs form 1040 2010 9 99 25. Irs form 1040 2010 3 24. Irs form 1040 2010 4 23. Irs form 1040 2010 6 22. Irs form 1040 2010 7 21. Irs form 1040 2010 9 21. Irs form 1040 2010 1 20. Irs form 1040 2010 3 19. Irs form 1040 2010 5 18. Irs form 1040 2010 7 17. Irs form 1040 2010 9 100 25. Irs form 1040 2010 3 24. Irs form 1040 2010 4 23. Irs form 1040 2010 6 22. Irs form 1040 2010 7 21. Irs form 1040 2010 9 21. Irs form 1040 2010 1 20. Irs form 1040 2010 3 19. Irs form 1040 2010 5 18. Irs form 1040 2010 7 17. Irs form 1040 2010 9 101 25. Irs form 1040 2010 3 24. Irs form 1040 2010 4 23. Irs form 1040 2010 6 22. Irs form 1040 2010 7 21. Irs form 1040 2010 9 21. Irs form 1040 2010 1 20. Irs form 1040 2010 2 19. Irs form 1040 2010 4 18. Irs form 1040 2010 7 17. Irs form 1040 2010 9 102 25. Irs form 1040 2010 3 24. Irs form 1040 2010 4 23. Irs form 1040 2010 6 22. Irs form 1040 2010 7 21. Irs form 1040 2010 9 21. Irs form 1040 2010 1 20. Irs form 1040 2010 2 19. Irs form 1040 2010 4 18. Irs form 1040 2010 6 17. Irs form 1040 2010 9 103 25. Irs form 1040 2010 3 24. Irs form 1040 2010 4 23. Irs form 1040 2010 6 22. Irs form 1040 2010 7 21. Irs form 1040 2010 9 21. Irs form 1040 2010 0 20. Irs form 1040 2010 2 19. Irs form 1040 2010 4 18. Irs form 1040 2010 6 17. Irs form 1040 2010 9 104 25. Irs form 1040 2010 3 24. Irs form 1040 2010 4 23. Irs form 1040 2010 5 22. Irs form 1040 2010 7 21. Irs form 1040 2010 9 21. Irs form 1040 2010 0 20. Irs form 1040 2010 2 19. Irs form 1040 2010 4 18. Irs form 1040 2010 6 17. Irs form 1040 2010 8 105 25. Irs form 1040 2010 3 24. Irs form 1040 2010 4 23. Irs form 1040 2010 5 22. Irs form 1040 2010 7 21. Irs form 1040 2010 9 21. Irs form 1040 2010 0 20. Irs form 1040 2010 2 19. Irs form 1040 2010 4 18. Irs form 1040 2010 6 17. Irs form 1040 2010 8 106 25. Irs form 1040 2010 3 24. Irs form 1040 2010 4 23. Irs form 1040 2010 5 22. Irs form 1040 2010 7 21. Irs form 1040 2010 9 21. Irs form 1040 2010 0 20. Irs form 1040 2010 2 19. Irs form 1040 2010 4 18. Irs form 1040 2010 6 17. Irs form 1040 2010 8 107 25. Irs form 1040 2010 2 24. Irs form 1040 2010 4 23. Irs form 1040 2010 5 22. Irs form 1040 2010 7 21. Irs form 1040 2010 8 21. Irs form 1040 2010 0 20. Irs form 1040 2010 2 19. Irs form 1040 2010 4 18. Irs form 1040 2010 6 17. Irs form 1040 2010 8 108 25. Irs form 1040 2010 2 24. Irs form 1040 2010 4 23. Irs form 1040 2010 5 22. Irs form 1040 2010 7 21. Irs form 1040 2010 8 21. Irs form 1040 2010 0 20. Irs form 1040 2010 2 19. Irs form 1040 2010 4 18. Irs form 1040 2010 6 17. Irs form 1040 2010 8 109 25. Irs form 1040 2010 2 24. Irs form 1040 2010 4 23. Irs form 1040 2010 5 22. Irs form 1040 2010 7 21. Irs form 1040 2010 8 21. Irs form 1040 2010 0 20. Irs form 1040 2010 2 19. Irs form 1040 2010 4 18. Irs form 1040 2010 6 17. Irs form 1040 2010 8 110 25. Irs form 1040 2010 2 24. Irs form 1040 2010 4 23. Irs form 1040 2010 5 22. Irs form 1040 2010 7 21. Irs form 1040 2010 8 21. Irs form 1040 2010 0 20. Irs form 1040 2010 2 19. Irs form 1040 2010 4 18. Irs form 1040 2010 6 17. Irs form 1040 2010 8 111 25. Irs form 1040 2010 2 24. Irs form 1040 2010 4 23. Irs form 1040 2010 5 22. Irs form 1040 2010 7 21. Irs form 1040 2010 8 21. Irs form 1040 2010 0 20. Irs form 1040 2010 2 19. Irs form 1040 2010 4 18. Irs form 1040 2010 6 17. Irs form 1040 2010 8 112 25. Irs form 1040 2010 2 24. Irs form 1040 2010 4 23. Irs form 1040 2010 5 22. Irs form 1040 2010 7 21. Irs form 1040 2010 8 21. Irs form 1040 2010 0 20. Irs form 1040 2010 2 19. Irs form 1040 2010 4 18. Irs form 1040 2010 6 17. Irs form 1040 2010 8 113 25. Irs form 1040 2010 2 24. Irs form 1040 2010 4 23. Irs form 1040 2010 5 22. Irs form 1040 2010 7 21. Irs form 1040 2010 8 21. Irs form 1040 2010 0 20. Irs form 1040 2010 2 19. Irs form 1040 2010 4 18. Irs form 1040 2010 6 17. Irs form 1040 2010 8 114 25. Irs form 1040 2010 2 24. Irs form 1040 2010 4 23. Irs form 1040 2010 5 22. Irs form 1040 2010 7 21. Irs form 1040 2010 8 21. Irs form 1040 2010 0 20. Irs form 1040 2010 2 19. Irs form 1040 2010 4 18. Irs form 1040 2010 6 17. Irs form 1040 2010 8 115+ 25. Irs form 1040 2010 2 24. Irs form 1040 2010 4 23. Irs form 1040 2010 5 22. Irs form 1040 2010 7 21. Irs form 1040 2010 8 21. Irs form 1040 2010 0 20. Irs form 1040 2010 2 19. Irs form 1040 2010 4 18. Irs form 1040 2010 6 17. Irs form 1040 2010 8 Appendix C. Irs form 1040 2010 (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. Irs form 1040 2010 8 21. Irs form 1040 2010 3 20. Irs form 1040 2010 9 20. Irs form 1040 2010 6 20. Irs form 1040 2010 2 19. Irs form 1040 2010 9 19. Irs form 1040 2010 6 19. Irs form 1040 2010 4 19. Irs form 1040 2010 1 18. Irs form 1040 2010 9 71 21. Irs form 1040 2010 3 20. Irs form 1040 2010 9 20. Irs form 1040 2010 5 20. Irs form 1040 2010 1 19. Irs form 1040 2010 7 19. Irs form 1040 2010 4 19. Irs form 1040 2010 1 18. Irs form 1040 2010 8 18. Irs form 1040 2010 5 18. Irs form 1040 2010 3 72 20. Irs form 1040 2010 9 20. Irs form 1040 2010 5 20. Irs form 1040 2010 0 19. Irs form 1040 2010 6 19. Irs form 1040 2010 3 18. Irs form 1040 2010 9 18. Irs form 1040 2010 6 18. Irs form 1040 2010 3 18. Irs form 1040 2010 0 17. Irs form 1040 2010 7 73 20. Irs form 1040 2010 6 20. Irs form 1040 2010 1 19. Irs form 1040 2010 6 19. Irs form 1040 2010 2 18. Irs form 1040 2010 8 18. Irs form 1040 2010 4 18. Irs form 1040 2010 1 17. Irs form 1040 2010 8 17. Irs form 1040 2010 5 17. Irs form 1040 2010 2 74 20. Irs form 1040 2010 2 19. Irs form 1040 2010 7 19. Irs form 1040 2010 3 18. Irs form 1040 2010 8 18. Irs form 1040 2010 4 18. Irs form 1040 2010 0 17. Irs form 1040 2010 6 17. Irs form 1040 2010 3 17. Irs form 1040 2010 0 16. Irs form 1040 2010 7 75 19. Irs form 1040 2010 9 19. Irs form 1040 2010 4 18. Irs form 1040 2010 9 18. Irs form 1040 2010 4 18. Irs form 1040 2010 0 17. Irs form 1040 2010 6 17. Irs form 1040 2010 2 16. Irs form 1040 2010 8 16. Irs form 1040 2010 5 16. Irs form 1040 2010 2 76 19. Irs form 1040 2010 6 19. Irs form 1040 2010 1 18. Irs form 1040 2010 6 18. Irs form 1040 2010 1 17. Irs form 1040 2010 6 17. Irs form 1040 2010 2 16. Irs form 1040 2010 8 16. Irs form 1040 2010 4 16. Irs form 1040 2010 0 15. Irs form 1040 2010 7 77 19. Irs form 1040 2010 4 18. Irs form 1040 2010 8 18. Irs form 1040 2010 3 17. Irs form 1040 2010 8 17. Irs form 1040 2010 3 16. Irs form 1040 2010 8 16. Irs form 1040 2010 4 16. Irs form 1040 2010 0 15. Irs form 1040 2010 6 15. Irs form 1040 2010 3 78 19. Irs form 1040 2010 1 18. Irs form 1040 2010 5 18. Irs form 1040 2010 0 17. Irs form 1040 2010 5 17. Irs form 1040 2010 0 16. Irs form 1040 2010 5 16. Irs form 1040 2010 0 15. Irs form 1040 2010 6 15. Irs form 1040 2010 2 14. Irs form 1040 2010 9 79 18. Irs form 1040 2010 9 18. Irs form 1040 2010 3 17. Irs form 1040 2010 7 17. Irs form 1040 2010 2 16. Irs form 1040 2010 7 16. Irs form 1040 2010 2 15. Irs form 1040 2010 7 15. Irs form 1040 2010 3 14. Irs form 1040 2010 9 14. Irs form 1040 2010 5 80 18. Irs form 1040 2010 7 18. Irs form 1040 2010 1 17. Irs form 1040 2010 5 16. Irs form 1040 2010 9 16. Irs form 1040 2010 4 15. Irs form 1040 2010 9 15. Irs form 1040 2010 4 15. Irs form 1040 2010 0 14. Irs form 1040 2010 5 14. Irs form 1040 2010 1 81 18. Irs form 1040 2010 5 17. Irs form 1040 2010 9 17. Irs form 1040 2010 3 16. Irs form 1040 2010 7 16. Irs form 1040 2010 2 15. Irs form 1040 2010 6 15. Irs form 1040 2010 1 14. Irs form 1040 2010 7 14. Irs form 1040 2010 2 13. Irs form 1040 2010 8 82 18. Irs form 1040 2010 3 17. Irs form 1040 2010 7 17. Irs form 1040 2010 1 16. Irs form 1040 2010 5 15. Irs form 1040 2010 9 15. Irs form 1040 2010 4 14. Irs form 1040 2010 9 14. Irs form 1040 2010 4 13. Irs form 1040 2010 9 13. Irs form 1040 2010 5 83 18. Irs form 1040 2010 2 17. Irs form 1040 2010 5 16. Irs form 1040 2010 9 16. Irs form 1040 2010 3 15. Irs form 1040 2010 7 15. Irs form 1040 2010 2 14. Irs form 1040 2010 7 14. Irs form 1040 2010 2 13. Irs form 1040 2010 7 13. Irs form 1040 2010 2 84 18. Irs form 1040 2010 0 17. Irs form 1040 2010 4 16. Irs form 1040 2010 7 16. Irs form 1040 2010 1 15. Irs form 1040 2010 5 15. Irs form 1040 2010 0 14. Irs form 1040 2010 4 13. Irs form 1040 2010 9 13. Irs form 1040 2010 4 13. Irs form 1040 2010 0 85 17. Irs form 1040 2010 9 17. Irs form 1040 2010 3 16. Irs form 1040 2010 6 16. Irs form 1040 2010 0 15. Irs form 1040 2010 4 14. Irs form 1040 2010 8 14. Irs form 1040 2010 3 13. Irs form 1040 2010 7 13. Irs form 1040 2010 2 12. Irs form 1040 2010 8 86 17. Irs form 1040 2010 8 17. Irs form 1040 2010 1 16. Irs form 1040 2010 5 15. Irs form 1040 2010 8 15. Irs form 1040 2010 2 14. Irs form 1040 2010 6 14. Irs form 1040 2010 1 13. Irs form 1040 2010 5 13. Irs form 1040 2010 0 12. Irs form 1040 2010 5 87 17. Irs form 1040 2010 7 17. Irs form 1040 2010 0 16. Irs form 1040 2010 4 15. Irs form 1040 2010 7 15. Irs form 1040 2010 1 14. Irs form 1040 2010 5 13. Irs form 1040 2010 9 13. Irs form 1040 2010 4 12. Irs form 1040 2010 9 12. Irs form 1040 2010 4 88 17. Irs form 1040 2010 6 16. Irs form 1040 2010 9 16. Irs form 1040 2010 3 15. Irs form 1040 2010 6 15. Irs form 1040 2010 0 14. 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Irs form 1040 2010 0 16. Irs form 1040 2010 3 15. Irs form 1040 2010 5 14. Irs form 1040 2010 8 14. Irs form 1040 2010 1 13. Irs form 1040 2010 4 12. Irs form 1040 2010 8 12. Irs form 1040 2010 1 11. Irs form 1040 2010 5 10. Irs form 1040 2010 9 109 17. Irs form 1040 2010 0 16. Irs form 1040 2010 3 15. Irs form 1040 2010 5 14. Irs form 1040 2010 8 14. Irs form 1040 2010 1 13. Irs form 1040 2010 4 12. Irs form 1040 2010 8 12. Irs form 1040 2010 1 11. Irs form 1040 2010 5 10. Irs form 1040 2010 9 Appendix C. Irs form 1040 2010 (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. Irs form 1040 2010 0 16. Irs form 1040 2010 3 15. Irs form 1040 2010 5 14. Irs form 1040 2010 8 14. Irs form 1040 2010 1 13. Irs form 1040 2010 4 12. Irs form 1040 2010 7 12. Irs form 1040 2010 1 11. Irs form 1040 2010 5 10. Irs form 1040 2010 9 111 17. Irs form 1040 2010 0 16. Irs form 1040 2010 3 15. Irs form 1040 2010 5 14. Irs form 1040 2010 8 14. Irs form 1040 2010 1 13. Irs form 1040 2010 4 12. Irs form 1040 2010 7 12. Irs form 1040 2010 1 11. Irs form 1040 2010 5 10. Irs form 1040 2010 8 112 17. Irs form 1040 2010 0 16. Irs form 1040 2010 3 15. Irs form 1040 2010 5 14. Irs form 1040 2010 8 14. Irs form 1040 2010 1 13. Irs form 1040 2010 4 12. Irs form 1040 2010 7 12. Irs form 1040 2010 1 11. Irs form 1040 2010 5 10. Irs form 1040 2010 8 113 17. Irs form 1040 2010 0 16. Irs form 1040 2010 3 15. Irs form 1040 2010 5 14. Irs form 1040 2010 8 14. Irs form 1040 2010 1 13. Irs form 1040 2010 4 12. Irs form 1040 2010 7 12. Irs form 1040 2010 1 11. Irs form 1040 2010 4 10. Irs form 1040 2010 8 114 17. Irs form 1040 2010 0 16. Irs form 1040 2010 3 15. Irs form 1040 2010 5 14. Irs form 1040 2010 8 14. Irs form 1040 2010 1 13. Irs form 1040 2010 4 12. Irs form 1040 2010 7 12. Irs form 1040 2010 1 11. Irs form 1040 2010 4 10. Irs form 1040 2010 8 115+ 17. Irs form 1040 2010 0 16. Irs form 1040 2010 3 15. Irs form 1040 2010 5 14. Irs form 1040 2010 8 14. Irs form 1040 2010 1 13. Irs form 1040 2010 4 12. Irs form 1040 2010 7 12. Irs form 1040 2010 1 11. Irs form 1040 2010 4 10. Irs form 1040 2010 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. Irs form 1040 2010 8 13. Irs form 1040 2010 4 13. Irs form 1040 2010 1 12. Irs form 1040 2010 8 12. Irs form 1040 2010 6 12. Irs form 1040 2010 3 12. Irs form 1040 2010 1 11. Irs form 1040 2010 9 11. Irs form 1040 2010 7 11. Irs form 1040 2010 5 81 13. Irs form 1040 2010 4 13. Irs form 1040 2010 1 12. Irs form 1040 2010 7 12. Irs form 1040 2010 4 12. Irs form 1040 2010 2 11. Irs form 1040 2010 9 11. Irs form 1040 2010 7 11. Irs form 1040 2010 4 11. Irs form 1040 2010 3 11. Irs form 1040 2010 1 82 13. Irs form 1040 2010 1 12. Irs form 1040 2010 7 12. Irs form 1040 2010 4 12. Irs form 1040 2010 1 11. Irs form 1040 2010 8 11. Irs form 1040 2010 5 11. Irs form 1040 2010 3 11. Irs form 1040 2010 0 10. Irs form 1040 2010 8 10. Irs form 1040 2010 6 83 12. Irs form 1040 2010 8 12. Irs form 1040 2010 4 12. Irs form 1040 2010 1 11. Irs form 1040 2010 7 11. Irs form 1040 2010 4 11. Irs form 1040 2010 1 10. Irs form 1040 2010 9 10. Irs form 1040 2010 6 10. Irs form 1040 2010 4 10. Irs form 1040 2010 2 84 12. Irs form 1040 2010 6 12. Irs form 1040 2010 2 11. Irs form 1040 2010 8 11. Irs form 1040 2010 4 11. Irs form 1040 2010 1 10. Irs form 1040 2010 8 10. Irs form 1040 2010 5 10. Irs form 1040 2010 3 10. Irs form 1040 2010 1 9. Irs form 1040 2010 9 85 12. Irs form 1040 2010 3 11. Irs form 1040 2010 9 11. Irs form 1040 2010 5 11. Irs form 1040 2010 1 10. Irs form 1040 2010 8 10. Irs form 1040 2010 5 10. Irs form 1040 2010 2 9. Irs form 1040 2010 9 9. Irs form 1040 2010 7 9. Irs form 1040 2010 5 86 12. Irs form 1040 2010 1 11. Irs form 1040 2010 7 11. Irs form 1040 2010 3 10. Irs form 1040 2010 9 10. Irs form 1040 2010 5 10. Irs form 1040 2010 2 9. Irs form 1040 2010 9 9. Irs form 1040 2010 6 9. Irs form 1040 2010 4 9. Irs form 1040 2010 2 87 11. Irs form 1040 2010 9 11. Irs form 1040 2010 4 11. Irs form 1040 2010 0 10. Irs form 1040 2010 6 10. Irs form 1040 2010 3 9. Irs form 1040 2010 9 9. Irs form 1040 2010 6 9. Irs form 1040 2010 4 9. Irs form 1040 2010 1 8. Irs form 1040 2010 9 88 11. Irs form 1040 2010 7 11. Irs form 1040 2010 3 10. Irs form 1040 2010 8 10. Irs form 1040 2010 4 10. Irs form 1040 2010 1 9. Irs form 1040 2010 7 9. Irs form 1040 2010 4 9. Irs form 1040 2010 1 8. Irs form 1040 2010 8 8. Irs form 1040 2010 6 89 11. Irs form 1040 2010 5 11. Irs form 1040 2010 1 10. Irs form 1040 2010 6 10. Irs form 1040 2010 2 9. Irs form 1040 2010 9 9. Irs form 1040 2010 5 9. Irs form 1040 2010 2 8. Irs form 1040 2010 9 8. Irs form 1040 2010 6 8. Irs form 1040 2010 3 90 11. Irs form 1040 2010 4 10. Irs form 1040 2010 9 10. Irs form 1040 2010 5 10. Irs form 1040 2010 1 9. Irs form 1040 2010 7 9. Irs form 1040 2010 3 9. Irs form 1040 2010 0 8. Irs form 1040 2010 6 8. Irs form 1040 2010 3 8. Irs form 1040 2010 1 91 11. Irs form 1040 2010 3 10. Irs form 1040 2010 8 10. Irs form 1040 2010 3 9. Irs form 1040 2010 9 9. Irs form 1040 2010 5 9. Irs form 1040 2010 1 8. Irs form 1040 2010 8 8. Irs form 1040 2010 4 8. Irs form 1040 2010 1 7. Irs form 1040 2010 9 92 11. Irs form 1040 2010 2 10. Irs form 1040 2010 7 10. Irs form 1040 2010 2 9. Irs form 1040 2010 8 9. Irs form 1040 2010 3 9. Irs form 1040 2010 0 8. Irs form 1040 2010 6 8. Irs form 1040 2010 3 8. Irs form 1040 2010 0 7. Irs form 1040 2010 7 93 11. Irs form 1040 2010 1 10. Irs form 1040 2010 6 10. Irs form 1040 2010 1 9. Irs form 1040 2010 6 9. Irs form 1040 2010 2 8. Irs form 1040 2010 8 8. Irs form 1040 2010 5 8. Irs form 1040 2010 1 7. Irs form 1040 2010 8 7. Irs form 1040 2010 5 94 11. Irs form 1040 2010 0 10. Irs form 1040 2010 5 10. Irs form 1040 2010 0 9. Irs form 1040 2010 5 9. Irs form 1040 2010 1 8. Irs form 1040 2010 7 8. Irs form 1040 2010 3 8. Irs form 1040 2010 0 7. Irs form 1040 2010 6 7. Irs form 1040 2010 3 95 10. Irs form 1040 2010 9 10. Irs form 1040 2010 4 9. Irs form 1040 2010 9 9. Irs form 1040 2010 4 9. Irs form 1040 2010 0 8. Irs form 1040 2010 6 8. Irs form 1040 2010 2 7. Irs form 1040 2010 8 7. Irs form 1040 2010 5 7. Irs form 1040 2010 2 96 10. Irs form 1040 2010 8 10. Irs form 1040 2010 3 9. Irs form 1040 2010 8 9. Irs form 1040 2010 3 8. Irs form 1040 2010 9 8. Irs form 1040 2010 5 8. Irs form 1040 2010 1 7. Irs form 1040 2010 7 7. Irs form 1040 2010 4 7. Irs form 1040 2010 1 97 10. Irs form 1040 2010 7 10. Irs form 1040 2010 2 9. Irs form 1040 2010 7 9. Irs form 1040 2010 2 8. Irs form 1040 2010 8 8. Irs form 1040 2010 4 8. Irs form 1040 2010 0 7. Irs form 1040 2010 6 7. Irs form 1040 2010 3 6. Irs form 1040 2010 9 98 10. Irs form 1040 2010 7 10. Irs form 1040 2010 1 9. Irs form 1040 2010 6 9. Irs form 1040 2010 2 8. Irs form 1040 2010 7 8. Irs form 1040 2010 3 7. Irs form 1040 2010 9 7. Irs form 1040 2010 5 7. Irs form 1040 2010 1 6. Irs form 1040 2010 8 99 10. Irs form 1040 2010 6 10. Irs form 1040 2010 1 9. Irs form 1040 2010 6 9. Irs form 1040 2010 1 8. Irs form 1040 2010 6 8. Irs form 1040 2010 2 7. Irs form 1040 2010 8 7. Irs form 1040 2010 4 7. Irs form 1040 2010 0 6. Irs form 1040 2010 7 100 10. Irs form 1040 2010 6 10. Irs form 1040 2010 0 9. Irs form 1040 2010 5 9. Irs form 1040 2010 0 8. Irs form 1040 2010 5 8. Irs form 1040 2010 1 7. Irs form 1040 2010 7 7. Irs form 1040 2010 3 6. Irs form 1040 2010 9 6. Irs form 1040 2010 6 101 10. Irs form 1040 2010 5 10. Irs form 1040 2010 0 9. Irs form 1040 2010 4 9. Irs form 1040 2010 0 8. Irs form 1040 2010 5 8. Irs form 1040 2010 0 7. Irs form 1040 2010 6 7. Irs form 1040 2010 2 6. Irs form 1040 2010 9 6. Irs form 1040 2010 5 102 10. Irs form 1040 2010 5 9. Irs form 1040 2010 9 9. Irs form 1040 2010 4 8. Irs form 1040 2010 9 8. Irs form 1040 2010 4 8. Irs form 1040 2010 0 7. Irs form 1040 2010 5 7. Irs form 1040 2010 1 6. Irs form 1040 2010 8 6. Irs form 1040 2010 4 103 10. Irs form 1040 2010 4 9. Irs form 1040 2010 9 9. Irs form 1040 2010 4 8. Irs form 1040 2010 8 8. Irs form 1040 2010 4 7. Irs form 1040 2010 9 7. Irs form 1040 2010 5 7. Irs form 1040 2010 1 6. Irs form 1040 2010 7 6. Irs form 1040 2010 3 104 10. Irs form 1040 2010 4 9. Irs form 1040 2010 8 9. Irs form 1040 2010 3 8. Irs form 1040 2010 8 8. Irs form 1040 2010 3 7. Irs form 1040 2010 9 7. Irs form 1040 2010 4 7. Irs form 1040 2010 0 6. Irs form 1040 2010 6 6. Irs form 1040 2010 3 105 10. Irs form 1040 2010 4 9. Irs form 1040 2010 8 9. Irs form 1040 2010 3 8. Irs form 1040 2010 8 8. Irs form 1040 2010 3 7. Irs form 1040 2010 8 7. Irs form 1040 2010 4 7. Irs form 1040 2010 0 6. Irs form 1040 2010 6 6. Irs form 1040 2010 2 106 10. Irs form 1040 2010 3 9. Irs form 1040 2010 8 9. Irs form 1040 2010 2 8. Irs form 1040 2010 7 8. Irs form 1040 2010 2 7. Irs form 1040 2010 8 7. Irs form 1040 2010 3 6. Irs form 1040 2010 9 6. Irs form 1040 2010 5 6. Irs form 1040 2010 2 107 10. Irs form 1040 2010 3 9. Irs form 1040 2010 8 9. Irs form 1040 2010 2 8. Irs form 1040 2010 7 8. Irs form 1040 2010 2 7. Irs form 1040 2010 7 7. Irs form 1040 2010 3 6. Irs form 1040 2010 9 6. Irs form 1040 2010 5 6. Irs form 1040 2010 1 108 10. Irs form 1040 2010 3 9. Irs form 1040 2010 7 9. Irs form 1040 2010 2 8. Irs form 1040 2010 7 8. Irs form 1040 2010 2 7. Irs form 1040 2010 7 7. Irs form 1040 2010 3 6. Irs form 1040 2010 8 6. Irs form 1040 2010 4 6. Irs form 1040 2010 1 109 10. Irs form 1040 2010 3 9. Irs form 1040 2010 7 9. Irs form 1040 2010 2 8. Irs form 1040 2010 7 8. Irs form 1040 2010 2 7. Irs form 1040 2010 7 7. Irs form 1040 2010 2 6. Irs form 1040 2010 8 6. Irs form 1040 2010 4 6. Irs form 1040 2010 0 110 10. Irs form 1040 2010 3 9. Irs form 1040 2010 7 9. Irs form 1040 2010 2 8. Irs form 1040 2010 6 8. Irs form 1040 2010 1 7. Irs form 1040 2010 7 7. Irs form 1040 2010 2 6. Irs form 1040 2010 8 6. Irs form 1040 2010 4 6. Irs form 1040 2010 0 111 10. Irs form 1040 2010 3 9. Irs form 1040 2010 7 9. Irs form 1040 2010 1 8. Irs form 1040 2010 6 8. Irs form 1040 2010 1 7. Irs form 1040 2010 6 7. Irs form 1040 2010 2 6. Irs form 1040 2010 8 6. Irs form 1040 2010 3 6. Irs form 1040 2010 0 112 10. Irs form 1040 2010 2 9. Irs form 1040 2010 7 9. Irs form 1040 2010 1 8. Irs form 1040 2010 6 8. Irs form 1040 2010 1 7. Irs form 1040 2010 6 7. Irs form 1040 2010 2 6. Irs form 1040 2010 7 6. Irs form 1040 2010 3 5. Irs form 1040 2010 9 113 10. Irs form 1040 2010 2 9. Irs form 1040 2010 7 9. Irs form 1040 2010 1 8. Irs form 1040 2010 6 8. Irs form 1040 2010 1 7. Irs form 1040 2010 6 7. Irs form 1040 2010 2 6. Irs form 1040 2010 7 6. Irs form 1040 2010 3 5. Irs form 1040 2010 9 114 10. Irs form 1040 2010 2 9. Irs form 1040 2010 7 9. Irs form 1040 2010 1 8. Irs form 1040 2010 6 8. Irs form 1040 2010 1 7. Irs form 1040 2010 6 7. Irs form 1040 2010 1 6. Irs form 1040 2010 7 6. Irs form 1040 2010 3 5. Irs form 1040 2010 9 115+ 10. Irs form 1040 2010 2 9. Irs form 1040 2010 7 9. Irs form 1040 2010 1 8. Irs form 1040 2010 6 8. Irs form 1040 2010 1 7. Irs form 1040 2010 6 7. Irs form 1040 2010 1 6. Irs form 1040 2010 7 6. Irs form 1040 2010 3 5. Irs form 1040 2010 9 Appendix C. Irs form 1040 2010 (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. Irs form 1040 2010 8 7. Irs form 1040 2010 6 7. Irs form 1040 2010 4 7. Irs form 1040 2010 2 7. Irs form 1040 2010 1 6. Irs form 1040 2010 9 6. Irs form 1040 2010 8 6. Irs form 1040 2010 6 6. Irs form 1040 2010 5 6. Irs form 1040 2010 4 91 7. Irs form 1040 2010 6 7. Irs form 1040 2010 4 7. Irs form 1040 2010 2 7. Irs form 1040 2010 0 6. Irs form 1040 2010 8 6. Irs form 1040 2010 7 6. Irs form 1040 2010 5 6. Irs form 1040 2010 4 6. Irs form 1040 2010 3 6. Irs form 1040 2010 1 92 7. Irs form 1040 2010 4 7. Irs form 1040 2010 2 7. Irs form 1040 2010 0 6. Irs form 1040 2010 8 6. Irs form 1040 2010 6 6. Irs form 1040 2010 4 6. Irs form 1040 2010 3 6. Irs form 1040 2010 1 6. Irs form 1040 2010 0 5. Irs form 1040 2010 9 93 7. Irs form 1040 2010 2 7. Irs form 1040 2010 0 6. Irs form 1040 2010 8 6. Irs form 1040 2010 6 6. Irs form 1040 2010 4 6. Irs form 1040 2010 2 6. Irs form 1040 2010 1 5. Irs form 1040 2010 9 5. Irs form 1040 2010 8 5. Irs form 1040 2010 6 94 7. Irs form 1040 2010 1 6. Irs form 1040 2010 8 6. Irs form 1040 2010 6 6. Irs form 1040 2010 4 6. Irs form 1040 2010 2 6. Irs form 1040 2010 0 5. Irs form 1040 2010 9 5. Irs form 1040 2010 7 5. Irs form 1040 2010 6 5. Irs form 1040 2010 4 95 6. Irs form 1040 2010 9 6. Irs form 1040 2010 7 6. Irs form 1040 2010 4 6. Irs form 1040 2010 2 6. Irs form 1040 2010 0 5. Irs form 1040 2010 8 5. Irs form 1040 2010 7 5. Irs form 1040 2010 5 5. Irs form 1040 2010 4 5. Irs form 1040 2010 2 96 6. Irs form 1040 2010 8 6. Irs form 1040 2010 5 6. Irs form 1040 2010 3 6. Irs form 1040 2010 1 5. Irs form 1040 2010 9 5. Irs form 1040 2010 7 5. Irs form 1040 2010 5 5. Irs form 1040 2010 3 5. Irs form 1040 2010 2 5. Irs form 1040 2010 0 97 6. Irs form 1040 2010 6 6. Irs form 1040 2010 4 6. Irs form 1040 2010 1 5. Irs form 1040 2010 9 5. Irs form 1040 2010 7 5. Irs form 1040 2010 5 5. Irs form 1040 2010 3 5. Irs form 1040 2010 2 5. Irs form 1040 2010 0 4. Irs form 1040 2010 9 98 6. Irs form 1040 2010 5 6. Irs form 1040 2010 3 6. Irs form 1040 2010 0 5. Irs form 1040 2010 8 5. Irs form 1040 2010 6 5. Irs form 1040 2010 4 5. Irs form 1040 2010 2 5. Irs form 1040 2010 0 4. Irs form 1040 2010 8 4. Irs form 1040 2010 7 99 6. 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Irs form 1040 2010 7 4. Irs form 1040 2010 4 4. Irs form 1040 2010 2 3. Irs form 1040 2010 9 3. Irs form 1040 2010 7 3. Irs form 1040 2010 5 3. Irs form 1040 2010 3 112 5. Irs form 1040 2010 6 5. Irs form 1040 2010 3 4. Irs form 1040 2010 9 4. Irs form 1040 2010 7 4. Irs form 1040 2010 4 4. Irs form 1040 2010 1 3. Irs form 1040 2010 9 3. Irs form 1040 2010 7 3. Irs form 1040 2010 5 3. Irs form 1040 2010 2 113 5. Irs form 1040 2010 6 5. Irs form 1040 2010 2 4. Irs form 1040 2010 9 4. Irs form 1040 2010 6 4. Irs form 1040 2010 4 4. Irs form 1040 2010 1 3. Irs form 1040 2010 9 3. Irs form 1040 2010 6 3. Irs form 1040 2010 4 3. Irs form 1040 2010 2 114 5. Irs form 1040 2010 6 5. Irs form 1040 2010 2 4. Irs form 1040 2010 9 4. Irs form 1040 2010 6 4. Irs form 1040 2010 3 4. Irs form 1040 2010 1 3. Irs form 1040 2010 9 3. Irs form 1040 2010 6 3. Irs form 1040 2010 4 3. Irs form 1040 2010 2 115+ 5. Irs form 1040 2010 5 5. Irs form 1040 2010 2 4. Irs form 1040 2010 9 4. Irs form 1040 2010 6 4. Irs form 1040 2010 3 4. Irs form 1040 2010 1 3. Irs form 1040 2010 8 3. Irs form 1040 2010 6 3. Irs form 1040 2010 4 3. Irs form 1040 2010 1 Appendix C. Irs form 1040 2010 (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. Irs form 1040 2010 2 4. Irs form 1040 2010 1 3. Irs form 1040 2010 9 3. Irs form 1040 2010 8 3. Irs form 1040 2010 7 3. Irs form 1040 2010 5 3. Irs form 1040 2010 4 3. Irs form 1040 2010 3 3. Irs form 1040 2010 3 3. Irs form 1040 2010 2 101 4. Irs form 1040 2010 1 3. Irs form 1040 2010 9 3. Irs form 1040 2010 7 3. Irs form 1040 2010 6 3. Irs form 1040 2010 5 3. Irs form 1040 2010 4 3. Irs form 1040 2010 2 3. Irs form 1040 2010 1 3. Irs form 1040 2010 1 3. Irs form 1040 2010 0 102 3. Irs form 1040 2010 9 3. Irs form 1040 2010 7 3. Irs form 1040 2010 6 3. Irs form 1040 2010 4 3. Irs form 1040 2010 3 3. Irs form 1040 2010 2 3. Irs form 1040 2010 1 3. Irs form 1040 2010 0 2. Irs form 1040 2010 9 2. Irs form 1040 2010 8 103 3. Irs form 1040 2010 8 3. Irs form 1040 2010 6 3. Irs form 1040 2010 4 3. Irs form 1040 2010 3 3. Irs form 1040 2010 2 3. Irs form 1040 2010 0 2. Irs form 1040 2010 9 2. Irs form 1040 2010 8 2. Irs form 1040 2010 7 2. Irs form 1040 2010 6 104 3. Irs form 1040 2010 7 3. Irs form 1040 2010 5 3. Irs form 1040 2010 3 3. Irs form 1040 2010 2 3. Irs form 1040 2010 0 2. Irs form 1040 2010 9 2. Irs form 1040 2010 7 2. Irs form 1040 2010 6 2. Irs form 1040 2010 5 2. Irs form 1040 2010 4 105 3. Irs form 1040 2010 5 3. Irs form 1040 2010 4 3. Irs form 1040 2010 2 3. Irs form 1040 2010 0 2. Irs form 1040 2010 9 2. Irs form 1040 2010 7 2. Irs form 1040 2010 6 2. Irs form 1040 2010 5 2. Irs form 1040 2010 4 2. Irs form 1040 2010 3 106 3. Irs form 1040 2010 4 3. Irs form 1040 2010 2 3. Irs form 1040 2010 1 2. Irs form 1040 2010 9 2. Irs form 1040 2010 7 2. Irs form 1040 2010 6 2. Irs form 1040 2010 4 2. Irs form 1040 2010 3 2. Irs form 1040 2010 2 2. Irs form 1040 2010 1 107 3. Irs form 1040 2010 3 3. Irs form 1040 2010 1 3. Irs form 1040 2010 0 2. Irs form 1040 2010 8 2. Irs form 1040 2010 6 2. Irs form 1040 2010 5 2. Irs form 1040 2010 3 2. Irs form 1040 2010 2 2. Irs form 1040 2010 1 2. Irs form 1040 2010 0 108 3. Irs form 1040 2010 3 3. Irs form 1040 2010 1 2. Irs form 1040 2010 9 2. Irs form 1040 2010 7 2. Irs form 1040 2010 5 2. Irs form 1040 2010 4 2. Irs form 1040 2010 2 2. Irs form 1040 2010 1 1. Irs form 1040 2010 9 1. Irs form 1040 2010 8 109 3. Irs form 1040 2010 2 3. Irs form 1040 2010 0 2. Irs form 1040 2010 8 2. Irs form 1040 2010 6 2. Irs form 1040 2010 4 2. Irs form 1040 2010 3 2. Irs form 1040 2010 1 2. Irs form 1040 2010 0 1. Irs form 1040 2010 8 1. Irs form 1040 2010 7 110 3. Irs form 1040 2010 1 2. Irs form 1040 2010 9 2. Irs form 1040 2010 7 2. Irs form 1040 2010 5 2. Irs form 1040 2010 3 2. Irs form 1040 2010 2 2. Irs form 1040 2010 0 1. Irs form 1040 2010 9 1. Irs form 1040 2010 7 1. Irs form 1040 2010 6 111 3. Irs form 1040 2010 1 2. Irs form 1040 2010 9 2. Irs form 1040 2010 7 2. Irs form 1040 2010 5 2. Irs form 1040 2010 3 2. Irs form 1040 2010 1 1. Irs form 1040 2010 9 1. Irs form 1040 2010 8 1. Irs form 1040 2010 6 1. Irs form 1040 2010 5 112 3. Irs form 1040 2010 0 2. Irs form 1040 2010 8 2. Irs form 1040 2010 6 2. Irs form 1040 2010 4 2. Irs form 1040 2010 2 2. Irs form 1040 2010 0 1. Irs form 1040 2010 9 1. Irs form 1040 2010 7 1. Irs form 1040 2010 5 1. Irs form 1040 2010 4 113 3. Irs form 1040 2010 0 2. Irs form 1040 2010 8 2. Irs form 1040 2010 6 2. Irs form 1040 2010 4 2. Irs form 1040 2010 2 2. Irs form 1040 2010 0 1. Irs form 1040 2010 8 1. Irs form 1040 2010 6 1. Irs form 1040 2010 5 1. Irs form 1040 2010 3 114 3. Irs form 1040 2010 0 2. Irs form 1040 2010 7 2. Irs form 1040 2010 5 2. Irs form 1040 2010 3 2. Irs form 1040 2010 1 1. Irs form 1040 2010 9 1. Irs form 1040 2010 8 1. Irs form 1040 2010 6 1. Irs form 1040 2010 4 1. Irs form 1040 2010 3 115+ 2. Irs form 1040 2010 9 2. Irs form 1040 2010 7 2. Irs form 1040 2010 5 2. Irs form 1040 2010 3 2. Irs form 1040 2010 1 1. Irs form 1040 2010 9 1. Irs form 1040 2010 7 1. Irs form 1040 2010 5 1. Irs form 1040 2010 4 1. Irs form 1040 2010 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. Irs form 1040 2010 5 1. Irs form 1040 2010 4 1. Irs form 1040 2010 3 1. Irs form 1040 2010 2 1. Irs form 1040 2010 1 1. Irs form 1040 2010 1         111 1. Irs form 1040 2010 4 1. Irs form 1040 2010 2 1. Irs form 1040 2010 1 1. Irs form 1040 2010 1 1. Irs form 1040 2010 0 1. Irs form 1040 2010 0         112 1. Irs form 1040 2010 3 1. Irs form 1040 2010 1 1. Irs form 1040 2010 0 1. Irs form 1040 2010 0 1. Irs form 1040 2010 0 1. Irs form 1040 2010 0         113 1. Irs form 1040 2010 2 1. Irs form 1040 2010 1 1. Irs form 1040 2010 0 1. Irs form 1040 2010 0 1. Irs form 1040 2010 0 1. Irs form 1040 2010 0         114 1. Irs form 1040 2010 1 1. Irs form 1040 2010 0 1. Irs form 1040 2010 0 1. Irs form 1040 2010 0 1. Irs form 1040 2010 0 1. Irs form 1040 2010 0         115+ 1. Irs form 1040 2010 1 1. Irs form 1040 2010 0 1. Irs form 1040 2010 0 1. Irs form 1040 2010 0 1. Irs form 1040 2010 0 1. Irs form 1040 2010 0         Appendix C. Irs form 1040 2010 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. Irs form 1040 2010 4 93 9. Irs form 1040 2010 6 71 26. Irs form 1040 2010 5 94 9. Irs form 1040 2010 1 72 25. Irs form 1040 2010 6 95 8. Irs form 1040 2010 6 73 24. Irs form 1040 2010 7 96 8. Irs form 1040 2010 1 74 23. Irs form 1040 2010 8 97 7. Irs form 1040 2010 6 75 22. Irs form 1040 2010 9 98 7. Irs form 1040 2010 1 76 22. Irs form 1040 2010 0 99 6. Irs form 1040 2010 7 77 21. Irs form 1040 2010 2 100 6. Irs form 1040 2010 3 78 20. Irs form 1040 2010 3 101 5. Irs form 1040 2010 9 79 19. Irs form 1040 2010 5 102 5. Irs form 1040 2010 5 80 18. Irs form 1040 2010 7 103 5. Irs form 1040 2010 2 81 17. Irs form 1040 2010 9 104 4. Irs form 1040 2010 9 82 17. Irs form 1040 2010 1 105 4. Irs form 1040 2010 5 83 16. Irs form 1040 2010 3 106 4. Irs form 1040 2010 2 84 15. Irs form 1040 2010 5 107 3. Irs form 1040 2010 9 85 14. Irs form 1040 2010 8 108 3. Irs form 1040 2010 7 86 14. Irs form 1040 2010 1 109 3. Irs form 1040 2010 4 87 13. Irs form 1040 2010 4 110 3. Irs form 1040 2010 1 88 12. Irs form 1040 2010 7 111 2. Irs form 1040 2010 9 89 12. Irs form 1040 2010 0 112 2. Irs form 1040 2010 6 90 11. Irs form 1040 2010 4 113 2. Irs form 1040 2010 4 91 10. Irs form 1040 2010 8 114 2. Irs form 1040 2010 1 92 10. Irs form 1040 2010 2 115 and over 1. Irs form 1040 2010 9 Prev  Up  Next   Home   More Online Publications