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Irs free Part Four -   Adjustments to Income The three chapters in this part discuss some of the adjustments to income that you can deduct in figuring your adjusted gross income. Irs free These chapters cover: Contributions you make to traditional individual retirement arrangements (IRAs) — chapter 17, Alimony you pay — chapter 18, and Student loan interest you pay — chapter 19. Irs free Other adjustments to income are discussed elsewhere. Irs free See Table V below. Irs free Table V. Irs free Other Adjustments to Income  Use this table to find information about other adjustments to income not covered in this part of the publication. Irs free IF you are looking for more information about the deduction for. Irs free . Irs free . Irs free THEN see. Irs free . Irs free . Irs free Certain business expenses of reservists, performing artists, and fee-basis officials Chapter 26. Irs free Contributions to a health savings account Publication 969, Health Savings Accounts and Other Tax-Favored Health Plans. Irs free Moving expenses Publication 521, Moving Expenses. Irs free Part of your self-employment tax Chapter 22. Irs free Self-employed health insurance Chapter 21. Irs free Payments to self-employed SEP, SIMPLE, and qualified plans Publication 560, Retirement Plans for Small Business (SEP, SIMPLE, and Qualified Plans). Irs free Penalty on the early withdrawal of savings Chapter 7. Irs free Contributions to an Archer MSA Publication 969. Irs free Reforestation amortization or expense Chapters 7 and 8 of Publication 535, Business Expenses. Irs free Contributions to Internal Revenue Code section 501(c)(18)(D) pension plans Publication 525, Taxable and Nontaxable Income. Irs free Expenses from the rental of personal property Chapter 12. Irs free Certain required repayments of supplemental unemployment benefits (sub-pay) Chapter 12. Irs free Foreign housing costs Chapter 4 of Publication 54, Tax Guide for U. Irs free S. Irs free Citizens and Resident Aliens Abroad. Irs free Jury duty pay given to your employer Chapter 12. Irs free Contributions by certain chaplains to Internal Revenue Code section 403(b) plans Publication 517, Social Security and Other Information for Members of the Clergy and Religious Workers. Irs free Attorney fees and certain costs for actions involving certain unlawful discrimination claims or awards to whistleblowers Publication 525. Irs free Domestic production activities deduction Form 8903, Domestic Production Activities Deduction. Irs free Table of Contents 17. Irs free   Individual Retirement Arrangements (IRAs)What's New Reminders Introduction Useful Items - You may want to see: Traditional IRAsWho Can Open a Traditional IRA? When and How Can a Traditional IRA Be Opened? How Much Can Be Contributed? When Can Contributions Be Made? How Much Can You Deduct? Nondeductible Contributions Inherited IRAs Can You Move Retirement Plan Assets? When Can You Withdraw or Use IRA Assets? When Must You Withdraw IRA Assets? (Required Minimum Distributions) Are Distributions Taxable? What Acts Result in Penalties or Additional Taxes? Roth IRAsWhat Is a Roth IRA? When Can a Roth IRA Be Opened? Can You Contribute to a Roth IRA? Can You Move Amounts Into a Roth IRA? Are Distributions Taxable? 18. Irs free   AlimonyIntroductionSpouse or former spouse. Irs free Divorce or separation instrument. Irs free Useful Items - You may want to see: General RulesMortgage payments. Irs free Taxes and insurance. Irs free Other payments to a third party. Irs free Instruments Executed After 1984Payments to a third party. Irs free Exception. Irs free Substitute payments. Irs free Specifically designated as child support. Irs free Contingency relating to your child. Irs free Clearly associated with a contingency. Irs free How To Deduct Alimony Paid How To Report Alimony Received Recapture Rule 19. Irs free   Education- Related AdjustmentsIntroduction Useful Items - You may want to see: Student Loan Interest DeductionStudent Loan Interest Defined Can You Claim the Deduction How Much Can You Deduct How Do You Figure the Deduction Tuition and Fees DeductionCan You Claim the Deduction What Expenses Qualify Who Is an Eligible Student Who Can Claim a Dependent's Expenses How Much Can You Deduct Educator Expenses Prev  Up  Next   Home   More Online Publications
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Irs free 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 free Appendix A — Summary Record of Traditional IRA(s) for 2013 and Worksheet for Determining Required Minimum Distributions. Irs free Appendix B — Worksheets you use if you receive social security benefits and are subject to the IRA deduction phaseout rules. Irs free A filled-in example is included. Irs free Worksheet 1, Computation of Modified AGI. Irs free Worksheet 2, Computation of Traditional IRA Deduction for 2013. Irs free Worksheet 3, Computation of Taxable Social Security Benefits. Irs free Comprehensive Example and completed worksheets. Irs free Appendix C — Life Expectancy Tables. Irs free 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 free Table I (Single Life Expectancy). Irs free Table II (Joint Life and Last Survivor Expectancy). Irs free Table III (Uniform Lifetime). Irs free Appendix A. Irs free Summary Record of Traditional IRA(s) for 2013   Name ______________________________________ I was □ covered □ not covered by my employer's retirement plan during the year. Irs free 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 free         2. Irs free         3. Irs free         4. Irs free         5. Irs free         6. Irs free         7. Irs free         8. Irs free         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 free             2. Irs free             3. Irs free             4. Irs free             5. Irs free             6. Irs free             7. Irs free             8. Irs free             Total               Basis of all traditional IRAs for 2013 and earlier years (from Form 8606, line 14) $ Note. Irs free You should keep copies of your income tax return, and Forms W-2, 8606, and 5498. Irs free Appendix A. Irs free (Continued) Worksheet for Determining Required Minimum Distributions 1. Irs free Age 70½ 71½ 72½ 73½ 74½ 2. Irs free Year age was reached           3. Irs free Value of IRA at the close of business on  December 31 of the year immediately prior to the year on line 21           4. Irs free Distribution period from Table III or life expectancy  from Life Expectancy Table I or Table II2           5. Irs free Required distribution (divide line 3 by line 4)3                         1. Irs free Age 75½ 76½ 77½ 78½ 79½ 2. Irs free Year age was reached           3. Irs free Value of IRA at the close of business on  December 31 of the year immediately prior to the year on line 21           4. Irs free Distribution period from Table III or life expectancy from Life Expectancy Table I or Table II2           5. Irs free Required distribution (divide line 3 by line 4)3                         1. Irs free Age 80½ 81½ 82½ 83½ 84½ 2. Irs free Year age was reached           3. Irs free Value of IRA at the close of business on  December 31 of the year immediately prior to the year on line 21           4. Irs free Distribution period from Table III or life expectancy from Life Expectancy Table I or Table II2           5. Irs free Required distribution (divide line 3 by line 4)3                         1. Irs free Age 85½ 86½ 87½ 88½ 89½ 2. Irs free Year age was reached           3. Irs free Value of IRA at the close of business on  December 31 of the year immediately prior to the year on line 21           4. Irs free Distribution period from Table III or life expectancy from Life Expectancy Table I or Table II2           5. Irs free 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 free 2Use the appropriate life expectancy or distribution period for each year and for each IRA. Irs free 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 free You can, however, withdraw the total from one IRA or from more than one IRA. Irs free Appendix B. Irs free 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 free (See Are You Covered by an Employer Plan? in chapter 1. Irs free )  Use Worksheet 1 to figure your modified adjusted gross income. Irs free This amount is needed in the computation of your IRA deduction, if any, which is figured using Worksheet 2. Irs free   The IRA deduction figured using Worksheet 2 is entered on your tax return. Irs free Worksheet 1 Computation of Modified AGI (For use only by taxpayers who receive social security benefits)   Filing Status — Check only one box:  □ A. Irs free Married filing jointly  □ B. Irs free Single, Head of Household, Qualifying Widow(er), or Married filing separately and  lived apart from your spouse during the entire year  □ C. Irs free Married filing separately and lived with your spouse at any time during the year     1. Irs free 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 free )  1. Irs free   2. Irs free Enter the amount in box 5 of all Forms SSA-1099 and Forms RRB-1099  2. Irs free   3. Irs free Enter one-half of line 2  3. Irs free   4. Irs free Enter the amount of any foreign earned income exclusion, foreign housing exclusion, U. Irs free S. Irs free 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 free   5. Irs free Enter the amount of any tax-exempt interest reported on line 8b of Form 1040 or 1040A  5. Irs free   6. Irs free Add lines 1, 3, 4, and 5  6. Irs free   7. Irs free Enter the amount listed below for your filing status. Irs free $32,000 if you checked box A above. Irs free $25,000 if you checked box B above. Irs free $0 if you checked box C above. Irs free  7. Irs free   8. Irs free Subtract line 7 from line 6. Irs free If zero or less, enter -0- on this line  8. Irs free   9. Irs free If line 8 is zero, skip to line 17, enter -0-, and continue with line 18. Irs free   If line 8 is more than zero, enter the amount listed below for your filing status. Irs free $12,000 if you checked box A above. Irs free $9,000 if you checked box B above. Irs free $0 if you checked box C above  9. Irs free   10. Irs free Subtract line 9 from line 8. Irs free If zero or less, enter -0-  10. Irs free   11. Irs free Enter the smaller of line 8 or line 9  11. Irs free   12. Irs free Enter one-half of line 11  12. Irs free   13. Irs free Enter the smaller of line 3 or line 12  13. Irs free   14. Irs free Multiply line 10 by . Irs free 85. Irs free If line 10 is zero, enter -0-  14. Irs free   15. Irs free Add lines 13 and 14  15. Irs free   16. Irs free Multiply line 2 by . Irs free 85  16. Irs free   17. Irs free Taxable benefits to be included in modified AGI for traditional IRA deduction purposes. Irs free  Enter the smaller of line 15 or line 16  17. Irs free   18. Irs free 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 free   19. Irs free Modified AGI for determining your reduced traditional IRA deduction — add lines 1, 17, and 18. Irs free Enter here and on line 2 of Worksheet 2, next  19. Irs free   Appendix B. Irs free (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 free . Irs free . Irs free AND your modified AGI is over . Irs free . Irs free . Irs free THEN enter on line 1 below . Irs free . Irs free . Irs free                 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 free Skip this worksheet, proceed to Worksheet 3, and enter your IRA deduction on line 2 of Worksheet 3. Irs free  **If you did not live with your spouse at any time during the year, consider your filing status as single. Irs free  Note. Irs free 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 free               1. Irs free Enter the applicable amount from above 1. Irs free   2. Irs free Enter your modified AGI from Worksheet 1, line 19 2. Irs free     Note. Irs free If line 2 is equal to or more than the amount on line 1, stop here; your traditional IRA contributions are not deductible. Irs free Proceed to Worksheet 3. Irs free     3. Irs free Subtract line 2 from line 1 3. Irs free   4. Irs free Multiply line 3 by the percentage below that applies to you. Irs free If the result is not a multiple of $10, round it to the next highest multiple of $10. Irs free (For example, $611. Irs free 40 is rounded to $620. Irs free ) However, if the result is less than $200, enter $200. Irs free       Married filing jointly or qualifying widow(er) and you are covered by an employer plan, multiply line 3 by 27. Irs free 5%  (. Irs free 275) (by 32. Irs free 5% (. Irs free 325) if you are age 50 or older). Irs free All others, multiply line 3 by 55% (. Irs free 55) (by 65% (. Irs free 65) if you are age 50 or older). Irs free 4. Irs free   5. Irs free 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 free 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 free   6. Irs free 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 free   7. Irs free Deduction. Irs free Compare lines 4, 5, and 6. Irs free Enter the smallest amount here (or a smaller amount if you choose). Irs free Enter this amount on the Form 1040 or 1040A line for your IRA. Irs free (If the amount on line 6 is more than the amount on line 7, complete line 8. Irs free ) 7. Irs free   8. Irs free Nondeductible contributions. Irs free Subtract line 7 from line 5 or 6, whichever is smaller. Irs free Enter the result here and on line 1 of your Form 8606, Nondeductible IRAs. Irs free 8. Irs free   Appendix B. Irs free (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 free Married filing jointly                   □ B. Irs free Single, Head of Household, Qualifying Widow(er), or Married filing separately  and lived apart from your spouse during the entire year                   □ C. Irs free Married filing separately and lived with your spouse at any time during the  year             1. Irs free 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 free ) 1. Irs free   2. Irs free Deduction(s) from line 7 of Worksheet(s) 2 2. Irs free   3. Irs free Subtract line 2 from line 1 3. Irs free   4. Irs free Enter amount in box 5 of all Forms SSA-1099 and Forms RRB-1099 4. Irs free   5. Irs free Enter one-half of line 4 5. Irs free   6. Irs free Enter the amount of any foreign earned income exclusion, foreign housing exclusion, exclusion of income from U. Irs free S. Irs free 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 free   7. Irs free Enter the amount of any tax-exempt interest reported on line 8b of Form 1040 or 1040A 7. Irs free   8. Irs free Add lines 3, 5, 6, and 7 8. Irs free   9. Irs free Enter the amount listed below for your filing status. Irs free $32,000 if you checked box A above. Irs free $25,000 if you checked box B above. Irs free $0 if you checked box C above. Irs free 9. Irs free   10. Irs free Subtract line 9 from line 8. Irs free If zero or less, enter -0- on this line. Irs free 10. Irs free   11. Irs free If line 10 is zero, stop here. Irs free None of your social security benefits are taxable. Irs free  If line 10 is more than zero, enter the amount listed below for your filing status. Irs free $12,000 if you checked box A above. Irs free $9,000 if you checked box B above. Irs free $0 if you checked box C above. Irs free 11. Irs free   12. Irs free Subtract line 11 from line 10. Irs free If zero or less, enter -0- 12. Irs free   13. Irs free Enter the smaller of line 10 or line 11 13. Irs free   14. Irs free Enter one-half of line 13 . Irs free 14. Irs free   15. Irs free Enter the smaller of line 5 or line 14 15. Irs free   16. Irs free Multiply line 12 by . Irs free 85. Irs free If line 12 is zero, enter -0- 16. Irs free   17. Irs free Add lines 15 and 16 17. Irs free   18. Irs free Multiply line 4 by . Irs free 85 18. Irs free   19. Irs free Taxable social security benefits. Irs free Enter the smaller of line 17 or line 18 19. Irs free   Appendix B. Irs free (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 free He is 65 years old and had 2013 wages of $89,500. Irs free His wife did not work in 2013. Irs free He also received social security benefits of $12,000 and made a $6,000 contribution to his traditional IRA for the year. Irs free He had no foreign income, no tax-exempt interest, and no adjustments to income on lines 23 through 36 on his Form 1040. Irs free He participated in a section 401(k) retirement plan at work. Irs free  John completes worksheets 1 and 2. Irs free Worksheet 2 shows that his 2013 IRA deduction is $4,980. Irs free 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 free  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 free Worksheet 1 Computation of Modified AGI (For use only by taxpayers who receive social security benefits)   Filing Status — Check only one box:  ☑ A. Irs free Married filing jointly  □ B. Irs free Single, Head of Household, Qualifying Widow(er), or Married filing separately and lived apart from your spouse during the entire year  □ C. Irs free Married filing separately and lived with your spouse at any time during the year     1. Irs free 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 free ) 1. Irs free 89,500 2. Irs free Enter the amount in box 5 of all Forms SSA-1099 and Forms RRB-1099 2. Irs free 12,000 3. Irs free Enter one-half of line 2 3. Irs free 6,000 4. Irs free Enter the amount of any foreign earned income exclusion, foreign housing exclusion, U. Irs free S. Irs free 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 free 0 5. Irs free Enter the amount of any tax-exempt interest reported on line 8b of Form 1040 or 1040A 5. Irs free 0 6. Irs free Add lines 1, 3, 4, and 5 6. Irs free 95,500 7. Irs free Enter the amount listed below for your filing status. Irs free $32,000 if you checked box A above. Irs free $25,000 if you checked box B above. Irs free $0 if you checked box C above. Irs free 7. Irs free 32,000 8. Irs free Subtract line 7 from line 6. Irs free If zero or less, enter -0- on this line 8. Irs free 63,500 9. Irs free If line 8 is zero, skip to line 17, enter -0-, and continue with line 18. Irs free   If line 8 is more than zero, enter the amount listed below for your filing status. Irs free $12,000 if you checked box A above. Irs free $9,000 if you checked box B above. Irs free $0 if you checked box C above 9. Irs free 12,000 10. Irs free Subtract line 9 from line 8. Irs free If zero or less, enter -0- 10. Irs free 51,500 11. Irs free Enter the smaller of line 8 or line 9 11. Irs free 12,000 12. Irs free Enter one-half of line 11 12. Irs free 6,000 13. Irs free Enter the smaller of line 3 or line 12 13. Irs free 6,000 14. Irs free Multiply line 10 by . Irs free 85. Irs free If line 10 is zero, enter -0- 14. Irs free 43,775 15. Irs free Add lines 13 and 14 15. Irs free 49,775 16. Irs free Multiply line 2 by . Irs free 85 16. Irs free 10,200 17. Irs free Taxable benefits to be included in modified AGI for traditional IRA deduction purposes. Irs free  Enter the smaller of line 15 or line 16 17. Irs free 10,200 18. Irs free 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 free 0 19. Irs free Modified AGI for determining your reduced traditional IRA deduction — add lines 1, 17, and 18. Irs free Enter here and on line 2 of Worksheet 2, next 19. Irs free 99,700 Appendix B. Irs free (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 free . Irs free . Irs free AND your modified AGI is over . Irs free . Irs free . Irs free THEN enter on line 1 below . Irs free . Irs free . Irs free                 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 free Skip this worksheet, proceed to Worksheet 3, and enter your IRA deduction on line 2 of Worksheet 3. Irs free  **If you did not live with your spouse at any time during the year, consider your filing status as single. Irs free  Note. Irs free 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 free               1. Irs free Enter the applicable amount from above 1. Irs free 115,000 2. Irs free Enter your modified AGI from Worksheet 1, line 19 2. Irs free 99,700   Note. Irs free If line 2 is equal to or more than the amount on line 1, stop here; your traditional IRA contributions are not deductible. Irs free Proceed to Worksheet 3. Irs free     3. Irs free Subtract line 2 from line 1 3. Irs free 15,300 4. Irs free Multiply line 3 by the percentage below that applies to you. Irs free If the result is not a multiple of $10, round it to the next highest multiple of $10. Irs free (For example, $611. Irs free 40 is rounded to $620. Irs free ) However, if the result is less than $200, enter $200. Irs free       Married filing jointly or qualifying widow(er) and you are covered by an employer plan, multiply line 3 by 27. Irs free 5%  (. Irs free 275) (by 32. Irs free 5% (. Irs free 325) if you are age 50 or older). Irs free All others, multiply line 3 by 55% (. Irs free 55) (by 65% (. Irs free 65) if you are age 50 or older). Irs free 4. Irs free 4,980 5. Irs free 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 free 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 free 89,500 6. Irs free 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 free 6,000 7. Irs free Deduction. Irs free Compare lines 4, 5, and 6. Irs free Enter the smallest amount here (or a smaller amount if you choose). Irs free Enter this amount on the Form 1040 or 1040A line for your IRA. Irs free (If the amount on line 6 is more than the amount on line 7, complete line 8. Irs free ) 7. Irs free 4,980 8. Irs free Nondeductible contributions. Irs free Subtract line 7 from line 5 or 6, whichever is smaller. Irs free Enter the result here and on line 1 of your Form 8606, Nondeductible IRAs. Irs free 8. Irs free 1,020 Appendix B. Irs free (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 free Married filing jointly                   □ B. Irs free Single, Head of Household, Qualifying Widow(er), or Married filing separately  and lived apart from your spouse during the entire year                   □ C. Irs free Married filing separately and lived with your spouse at any time during the  year             1. Irs free 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 free ) 1. Irs free 89,500 2. Irs free Deduction(s) from line 7 of Worksheet(s) 2 2. Irs free 4,980 3. Irs free Subtract line 2 from line 1 3. Irs free 84,520 4. Irs free Enter amount in box 5 of all Forms SSA-1099 and Forms RRB-1099 4. Irs free 12,000 5. Irs free Enter one-half of line 4 5. Irs free 6,000 6. Irs free Enter the amount of any foreign earned income exclusion, foreign housing exclusion, exclusion of income from U. Irs free S. Irs free 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 free 0 7. Irs free Enter the amount of any tax-exempt interest reported on line 8b of Form 1040 or 1040A 7. Irs free 0 8. Irs free Add lines 3, 5, 6, and 7 8. Irs free 90,520 9. Irs free Enter the amount listed below for your filing status. Irs free $32,000 if you checked box A above. Irs free $25,000 if you checked box B above. Irs free $0 if you checked box C above. Irs free 9. Irs free 32,000 10. Irs free Subtract line 9 from line 8. Irs free If zero or less, enter -0- on this line. Irs free 10. Irs free 58,520 11. Irs free If line 10 is zero, stop here. Irs free None of your social security benefits are taxable. Irs free  If line 10 is more than zero, enter the amount listed below for your filing status. Irs free $12,000 if you checked box A above. Irs free $9,000 if you checked box B above. Irs free $0 if you checked box C above. Irs free 11. Irs free 12,000 12. Irs free Subtract line 11 from line 10. Irs free If zero or less, enter -0- 12. Irs free 46,520 13. Irs free Enter the smaller of line 10 or line 11 13. Irs free 12,000 14. Irs free Enter one-half of line 13 . Irs free 14. Irs free 6,000 15. Irs free Enter the smaller of line 5 or line 14 15. Irs free 6,000 16. Irs free Multiply line 12 by . Irs free 85. Irs free If line 12 is zero, enter -0- 16. Irs free 39,542 17. Irs free Add lines 15 and 16 17. Irs free 45,542 18. Irs free Multiply line 4 by . Irs free 85 18. Irs free 10,200 19. Irs free Taxable social security benefits. Irs free Enter the smaller of line 17 or line 18 19. Irs free 10,200 Appendix C. Irs free Life Expectancy Tables   Table I (Single Life Expectancy) (For Use by Beneficiaries)         Age Life Expectancy Age Life Expectancy 0 82. Irs free 4 28 55. Irs free 3 1 81. Irs free 6 29 54. Irs free 3 2 80. Irs free 6 30 53. Irs free 3 3 79. Irs free 7 31 52. Irs free 4 4 78. Irs free 7 32 51. Irs free 4 5 77. Irs free 7 33 50. Irs free 4 6 76. Irs free 7 34 49. Irs free 4 7 75. Irs free 8 35 48. Irs free 5 8 74. Irs free 8 36 47. Irs free 5 9 73. Irs free 8 37 46. Irs free 5 10 72. Irs free 8 38 45. Irs free 6 11 71. Irs free 8 39 44. Irs free 6 12 70. Irs free 8 40 43. Irs free 6 13 69. Irs free 9 41 42. Irs free 7 14 68. Irs free 9 42 41. Irs free 7 15 67. Irs free 9 43 40. Irs free 7 16 66. Irs free 9 44 39. Irs free 8 17 66. Irs free 0 45 38. Irs free 8 18 65. Irs free 0 46 37. Irs free 9 19 64. Irs free 0 47 37. Irs free 0 20 63. Irs free 0 48 36. Irs free 0 21 62. Irs free 1 49 35. Irs free 1 22 61. Irs free 1 50 34. Irs free 2 23 60. Irs free 1 51 33. Irs free 3 24 59. Irs free 1 52 32. Irs free 3 25 58. Irs free 2 53 31. Irs free 4 26 57. Irs free 2 54 30. Irs free 5 27 56. Irs free 2 55 29. Irs free 6 Appendix C. Irs free (Continued)   Table I (Single Life Expectancy) (For Use by Beneficiaries)         Age Life Expectancy Age Life Expectancy 56 28. Irs free 7 84 8. Irs free 1 57 27. Irs free 9 85 7. Irs free 6 58 27. Irs free 0 86 7. Irs free 1 59 26. Irs free 1 87 6. Irs free 7 60 25. Irs free 2 88 6. Irs free 3 61 24. Irs free 4 89 5. Irs free 9 62 23. Irs free 5 90 5. Irs free 5 63 22. Irs free 7 91 5. Irs free 2 64 21. Irs free 8 92 4. Irs free 9 65 21. Irs free 0 93 4. Irs free 6 66 20. Irs free 2 94 4. Irs free 3 67 19. Irs free 4 95 4. Irs free 1 68 18. Irs free 6 96 3. Irs free 8 69 17. Irs free 8 97 3. Irs free 6 70 17. Irs free 0 98 3. Irs free 4 71 16. Irs free 3 99 3. Irs free 1 72 15. Irs free 5 100 2. Irs free 9 73 14. Irs free 8 101 2. Irs free 7 74 14. Irs free 1 102 2. Irs free 5 75 13. Irs free 4 103 2. Irs free 3 76 12. Irs free 7 104 2. Irs free 1 77 12. Irs free 1 105 1. Irs free 9 78 11. Irs free 4 106 1. Irs free 7 79 10. Irs free 8 107 1. Irs free 5 80 10. Irs free 2 108 1. Irs free 4 81 9. Irs free 7 109 1. Irs free 2 82 9. Irs free 1 110 1. Irs free 1 83 8. Irs free 6 111 and over 1. Irs free 0 Appendix C. Irs free 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 free 1 69. Irs free 6 69. Irs free 1 68. Irs free 7 68. Irs free 3 67. Irs free 9 67. Irs free 5 67. Irs free 2 66. Irs free 9 66. Irs free 6 21 69. Irs free 6 69. Irs free 1 68. Irs free 6 68. Irs free 2 67. Irs free 7 67. Irs free 3 66. Irs free 9 66. Irs free 6 66. Irs free 2 65. Irs free 9 22 69. Irs free 1 68. Irs free 6 68. Irs free 1 67. Irs free 6 67. Irs free 2 66. Irs free 7 66. Irs free 3 65. Irs free 9 65. Irs free 6 65. Irs free 2 23 68. Irs free 7 68. Irs free 2 67. Irs free 6 67. Irs free 1 66. Irs free 6 66. Irs free 2 65. Irs free 7 65. Irs free 3 64. Irs free 9 64. Irs free 6 24 68. Irs free 3 67. Irs free 7 67. Irs free 2 66. Irs free 6 66. Irs free 1 65. Irs free 6 65. Irs free 2 64. Irs free 7 64. Irs free 3 63. Irs free 9 25 67. Irs free 9 67. Irs free 3 66. Irs free 7 66. Irs free 2 65. Irs free 6 65. Irs free 1 64. Irs free 6 64. Irs free 2 63. Irs free 7 63. Irs free 3 26 67. Irs free 5 66. Irs free 9 66. Irs free 3 65. Irs free 7 65. Irs free 2 64. Irs free 6 64. Irs free 1 63. Irs free 6 63. Irs free 2 62. Irs free 8 27 67. Irs free 2 66. Irs free 6 65. Irs free 9 65. Irs free 3 64. Irs free 7 64. Irs free 2 63. Irs free 6 63. Irs free 1 62. Irs free 7 62. Irs free 2 28 66. Irs free 9 66. Irs free 2 65. Irs free 6 64. Irs free 9 64. Irs free 3 63. Irs free 7 63. Irs free 2 62. Irs free 7 62. Irs free 1 61. Irs free 7 29 66. Irs free 6 65. Irs free 9 65. Irs free 2 64. Irs free 6 63. Irs free 9 63. Irs free 3 62. Irs free 8 62. Irs free 2 61. Irs free 7 61. Irs free 2 30 66. Irs free 3 65. Irs free 6 64. Irs free 9 64. Irs free 2 63. Irs free 6 62. Irs free 9 62. Irs free 3 61. Irs free 8 61. Irs free 2 60. Irs free 7 31 66. Irs free 1 65. Irs free 3 64. Irs free 6 63. Irs free 9 63. Irs free 2 62. Irs free 6 62. Irs free 0 61. Irs free 4 60. Irs free 8 60. Irs free 2 32 65. Irs free 8 65. Irs free 1 64. Irs free 3 63. Irs free 6 62. Irs free 9 62. Irs free 2 61. Irs free 6 61. Irs free 0 60. Irs free 4 59. Irs free 8 33 65. Irs free 6 64. Irs free 8 64. Irs free 1 63. Irs free 3 62. Irs free 6 61. Irs free 9 61. Irs free 3 60. Irs free 6 60. Irs free 0 59. Irs free 4 34 65. Irs free 4 64. Irs free 6 63. Irs free 8 63. Irs free 1 62. Irs free 3 61. Irs free 6 60. Irs free 9 60. Irs free 3 59. Irs free 6 59. Irs free 0 35 65. Irs free 2 64. Irs free 4 63. Irs free 6 62. Irs free 8 62. Irs free 1 61. Irs free 4 60. Irs free 6 59. Irs free 9 59. Irs free 3 58. Irs free 6 36 65. Irs free 0 64. Irs free 2 63. Irs free 4 62. Irs free 6 61. Irs free 9 61. Irs free 1 60. Irs free 4 59. Irs free 6 59. Irs free 0 58. Irs free 3 37 64. Irs free 9 64. Irs free 0 63. Irs free 2 62. Irs free 4 61. Irs free 6 60. Irs free 9 60. Irs free 1 59. Irs free 4 58. Irs free 7 58. Irs free 0 38 64. Irs free 7 63. Irs free 9 63. Irs free 0 62. Irs free 2 61. Irs free 4 60. Irs free 6 59. Irs free 9 59. Irs free 1 58. Irs free 4 57. Irs free 7 39 64. Irs free 6 63. Irs free 7 62. Irs free 9 62. Irs free 1 61. Irs free 2 60. Irs free 4 59. Irs free 6 58. Irs free 9 58. Irs free 1 57. Irs free 4 40 64. Irs free 4 63. Irs free 6 62. Irs free 7 61. Irs free 9 61. Irs free 1 60. Irs free 2 59. Irs free 4 58. Irs free 7 57. Irs free 9 57. Irs free 1 41 64. Irs free 3 63. Irs free 5 62. Irs free 6 61. Irs free 7 60. Irs free 9 60. Irs free 1 59. Irs free 3 58. Irs free 5 57. Irs free 7 56. Irs free 9 42 64. Irs free 2 63. Irs free 3 62. Irs free 5 61. Irs free 6 60. Irs free 8 59. Irs free 9 59. Irs free 1 58. Irs free 3 57. Irs free 5 56. Irs free 7 43 64. Irs free 1 63. Irs free 2 62. Irs free 4 61. Irs free 5 60. Irs free 6 59. Irs free 8 58. Irs free 9 58. Irs free 1 57. Irs free 3 56. Irs free 5 44 64. Irs free 0 63. Irs free 1 62. Irs free 2 61. Irs free 4 60. Irs free 5 59. Irs free 6 58. Irs free 8 57. Irs free 9 57. Irs free 1 56. Irs free 3 45 64. Irs free 0 63. Irs free 0 62. Irs free 2 61. Irs free 3 60. Irs free 4 59. Irs free 5 58. Irs free 6 57. Irs free 8 56. Irs free 9 56. Irs free 1 46 63. Irs free 9 63. Irs free 0 62. Irs free 1 61. Irs free 2 60. Irs free 3 59. Irs free 4 58. Irs free 5 57. Irs free 7 56. Irs free 8 56. Irs free 0 47 63. Irs free 8 62. Irs free 9 62. Irs free 0 61. Irs free 1 60. Irs free 2 59. Irs free 3 58. Irs free 4 57. Irs free 5 56. Irs free 7 55. Irs free 8 48 63. Irs free 7 62. Irs free 8 61. Irs free 9 61. Irs free 0 60. Irs free 1 59. Irs free 2 58. Irs free 3 57. Irs free 4 56. Irs free 5 55. Irs free 7 49 63. Irs free 7 62. Irs free 8 61. Irs free 8 60. Irs free 9 60. Irs free 0 59. Irs free 1 58. Irs free 2 57. Irs free 3 56. Irs free 4 55. Irs free 6 50 63. Irs free 6 62. Irs free 7 61. Irs free 8 60. Irs free 8 59. Irs free 9 59. Irs free 0 58. Irs free 1 57. Irs free 2 56. Irs free 3 55. Irs free 4 51 63. Irs free 6 62. Irs free 6 61. Irs free 7 60. Irs free 8 59. Irs free 9 58. Irs free 9 58. Irs free 0 57. Irs free 1 56. Irs free 2 55. Irs free 3 52 63. Irs free 5 62. Irs free 6 61. Irs free 7 60. Irs free 7 59. Irs free 8 58. Irs free 9 58. Irs free 0 57. Irs free 1 56. Irs free 1 55. Irs free 2 53 63. Irs free 5 62. Irs free 5 61. Irs free 6 60. Irs free 7 59. Irs free 7 58. Irs free 8 57. Irs free 9 57. Irs free 0 56. Irs free 1 55. Irs free 2 54 63. Irs free 5 62. Irs free 5 61. Irs free 6 60. Irs free 6 59. Irs free 7 58. Irs free 8 57. Irs free 8 56. Irs free 9 56. Irs free 0 55. Irs free 1 55 63. Irs free 4 62. Irs free 5 61. Irs free 5 60. Irs free 6 59. Irs free 6 58. Irs free 7 57. Irs free 8 56. Irs free 8 55. Irs free 9 55. Irs free 0 56 63. Irs free 4 62. Irs free 4 61. Irs free 5 60. Irs free 5 59. Irs free 6 58. Irs free 7 57. Irs free 7 56. Irs free 8 55. Irs free 9 54. Irs free 9 57 63. Irs free 4 62. Irs free 4 61. Irs free 5 60. Irs free 5 59. Irs free 6 58. Irs free 6 57. Irs free 7 56. Irs free 7 55. Irs free 8 54. Irs free 9 58 63. Irs free 3 62. Irs free 4 61. Irs free 4 60. Irs free 5 59. Irs free 5 58. Irs free 6 57. Irs free 6 56. Irs free 7 55. Irs free 8 54. Irs free 8 59 63. Irs free 3 62. Irs free 3 61. Irs free 4 60. Irs free 4 59. Irs free 5 58. Irs free 5 57. Irs free 6 56. Irs free 7 55. Irs free 7 54. Irs free 8 Appendix C. Irs free (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 free 3 62. Irs free 3 61. Irs free 4 60. Irs free 4 59. Irs free 5 58. Irs free 5 57. Irs free 6 56. Irs free 6 55. Irs free 7 54. Irs free 7 61 63. Irs free 3 62. Irs free 3 61. Irs free 3 60. Irs free 4 59. Irs free 4 58. Irs free 5 57. Irs free 5 56. Irs free 6 55. Irs free 6 54. Irs free 7 62 63. Irs free 2 62. Irs free 3 61. Irs free 3 60. Irs free 4 59. Irs free 4 58. Irs free 4 57. Irs free 5 56. Irs free 5 55. Irs free 6 54. Irs free 7 63 63. Irs free 2 62. Irs free 3 61. Irs free 3 60. Irs free 3 59. Irs free 4 58. Irs free 4 57. Irs free 5 56. Irs free 5 55. Irs free 6 54. Irs free 6 64 63. Irs free 2 62. Irs free 2 61. Irs free 3 60. Irs free 3 59. Irs free 4 58. Irs free 4 57. Irs free 4 56. Irs free 5 55. Irs free 5 54. Irs free 6 65 63. Irs free 2 62. Irs free 2 61. Irs free 3 60. Irs free 3 59. Irs free 3 58. Irs free 4 57. Irs free 4 56. Irs free 5 55. Irs free 5 54. Irs free 6 66 63. Irs free 2 62. Irs free 2 61. Irs free 2 60. Irs free 3 59. Irs free 3 58. Irs free 4 57. Irs free 4 56. Irs free 4 55. Irs free 5 54. Irs free 5 67 63. Irs free 2 62. Irs free 2 61. Irs free 2 60. Irs free 3 59. Irs free 3 58. Irs free 3 57. Irs free 4 56. Irs free 4 55. Irs free 5 54. Irs free 5 68 63. Irs free 1 62. Irs free 2 61. Irs free 2 60. Irs free 2 59. Irs free 3 58. Irs free 3 57. Irs free 4 56. Irs free 4 55. Irs free 4 54. Irs free 5 69 63. Irs free 1 62. Irs free 2 61. Irs free 2 60. Irs free 2 59. Irs free 3 58. Irs free 3 57. Irs free 3 56. Irs free 4 55. Irs free 4 54. Irs free 5 70 63. Irs free 1 62. Irs free 2 61. Irs free 2 60. Irs free 2 59. Irs free 3 58. Irs free 3 57. Irs free 3 56. Irs free 4 55. Irs free 4 54. Irs free 4 71 63. Irs free 1 62. Irs free 1 61. Irs free 2 60. Irs free 2 59. Irs free 2 58. Irs free 3 57. Irs free 3 56. Irs free 4 55. Irs free 4 54. Irs free 4 72 63. Irs free 1 62. Irs free 1 61. Irs free 2 60. Irs free 2 59. Irs free 2 58. Irs free 3 57. Irs free 3 56. Irs free 3 55. Irs free 4 54. Irs free 4 73 63. Irs free 1 62. Irs free 1 61. Irs free 2 60. Irs free 2 59. Irs free 2 58. Irs free 3 57. Irs free 3 56. Irs free 3 55. Irs free 4 54. Irs free 4 74 63. Irs free 1 62. Irs free 1 61. Irs free 2 60. Irs free 2 59. Irs free 2 58. Irs free 2 57. Irs free 3 56. Irs free 3 55. Irs free 4 54. Irs free 4 75 63. Irs free 1 62. Irs free 1 61. Irs free 1 60. Irs free 2 59. Irs free 2 58. Irs free 2 57. Irs free 3 56. Irs free 3 55. Irs free 3 54. Irs free 4 76 63. Irs free 1 62. Irs free 1 61. Irs free 1 60. Irs free 2 59. Irs free 2 58. Irs free 2 57. Irs free 3 56. Irs free 3 55. Irs free 3 54. Irs free 4 77 63. Irs free 1 62. Irs free 1 61. Irs free 1 60. Irs free 2 59. Irs free 2 58. Irs free 2 57. Irs free 3 56. Irs free 3 55. Irs free 3 54. Irs free 4 78 63. Irs free 1 62. Irs free 1 61. Irs free 1 60. Irs free 2 59. Irs free 2 58. Irs free 2 57. Irs free 3 56. Irs free 3 55. Irs free 3 54. Irs free 4 79 63. Irs free 1 62. Irs free 1 61. Irs free 1 60. Irs free 2 59. Irs free 2 58. Irs free 2 57. Irs free 2 56. Irs free 3 55. Irs free 3 54. Irs free 3 80 63. Irs free 1 62. Irs free 1 61. Irs free 1 60. Irs free 1 59. Irs free 2 58. Irs free 2 57. Irs free 2 56. Irs free 3 55. Irs free 3 54. Irs free 3 81 63. Irs free 1 62. Irs free 1 61. Irs free 1 60. Irs free 1 59. Irs free 2 58. Irs free 2 57. Irs free 2 56. Irs free 3 55. Irs free 3 54. Irs free 3 82 63. Irs free 1 62. Irs free 1 61. Irs free 1 60. Irs free 1 59. Irs free 2 58. Irs free 2 57. Irs free 2 56. Irs free 3 55. Irs free 3 54. Irs free 3 83 63. Irs free 1 62. Irs free 1 61. Irs free 1 60. Irs free 1 59. Irs free 2 58. Irs free 2 57. Irs free 2 56. Irs free 3 55. Irs free 3 54. Irs free 3 84 63. Irs free 0 62. Irs free 1 61. Irs free 1 60. Irs free 1 59. Irs free 2 58. Irs free 2 57. Irs free 2 56. Irs free 3 55. Irs free 3 54. Irs free 3 85 63. Irs free 0 62. Irs free 1 61. Irs free 1 60. Irs free 1 59. Irs free 2 58. Irs free 2 57. Irs free 2 56. Irs free 3 55. Irs free 3 54. Irs free 3 86 63. Irs free 0 62. Irs free 1 61. Irs free 1 60. Irs free 1 59. Irs free 2 58. Irs free 2 57. Irs free 2 56. Irs free 2 55. Irs free 3 54. Irs free 3 87 63. Irs free 0 62. Irs free 1 61. Irs free 1 60. Irs free 1 59. Irs free 2 58. Irs free 2 57. Irs free 2 56. Irs free 2 55. Irs free 3 54. Irs free 3 88 63. Irs free 0 62. Irs free 1 61. Irs free 1 60. Irs free 1 59. Irs free 2 58. Irs free 2 57. Irs free 2 56. Irs free 2 55. Irs free 3 54. Irs free 3 89 63. Irs free 0 62. Irs free 1 61. Irs free 1 60. Irs free 1 59. Irs free 1 58. Irs free 2 57. Irs free 2 56. Irs free 2 55. Irs free 3 54. Irs free 3 90 63. Irs free 0 62. Irs free 1 61. Irs free 1 60. Irs free 1 59. Irs free 1 58. Irs free 2 57. Irs free 2 56. Irs free 2 55. Irs free 3 54. Irs free 3 91 63. Irs free 0 62. Irs free 1 61. Irs free 1 60. Irs free 1 59. Irs free 1 58. Irs free 2 57. Irs free 2 56. Irs free 2 55. Irs free 3 54. Irs free 3 92 63. Irs free 0 62. Irs free 1 61. Irs free 1 60. Irs free 1 59. Irs free 1 58. Irs free 2 57. Irs free 2 56. Irs free 2 55. Irs free 3 54. Irs free 3 93 63. Irs free 0 62. Irs free 1 61. Irs free 1 60. Irs free 1 59. Irs free 1 58. Irs free 2 57. Irs free 2 56. Irs free 2 55. Irs free 3 54. Irs free 3 94 63. Irs free 0 62. Irs free 1 61. Irs free 1 60. Irs free 1 59. Irs free 1 58. Irs free 2 57. Irs free 2 56. Irs free 2 55. Irs free 3 54. Irs free 3 95 63. Irs free 0 62. Irs free 1 61. Irs free 1 60. Irs free 1 59. Irs free 1 58. Irs free 2 57. Irs free 2 56. Irs free 2 55. Irs free 3 54. Irs free 3 96 63. Irs free 0 62. Irs free 1 61. Irs free 1 60. Irs free 1 59. Irs free 1 58. Irs free 2 57. Irs free 2 56. Irs free 2 55. Irs free 3 54. Irs free 3 97 63. Irs free 0 62. Irs free 1 61. Irs free 1 60. Irs free 1 59. Irs free 1 58. Irs free 2 57. Irs free 2 56. Irs free 2 55. Irs free 3 54. Irs free 3 98 63. Irs free 0 62. Irs free 1 61. Irs free 1 60. Irs free 1 59. Irs free 1 58. Irs free 2 57. Irs free 2 56. Irs free 2 55. Irs free 3 54. Irs free 3 99 63. Irs free 0 62. Irs free 1 61. Irs free 1 60. Irs free 1 59. Irs free 1 58. Irs free 2 57. Irs free 2 56. Irs free 2 55. Irs free 3 54. Irs free 3 Appendix C. Irs free (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 free 0 62. Irs free 1 61. Irs free 1 60. Irs free 1 59. Irs free 1 58. Irs free 2 57. Irs free 2 56. Irs free 2 55. Irs free 3 54. Irs free 3 101 63. Irs free 0 62. Irs free 1 61. Irs free 1 60. Irs free 1 59. Irs free 1 58. Irs free 2 57. Irs free 2 56. Irs free 2 55. Irs free 3 54. Irs free 3 102 63. Irs free 0 62. Irs free 1 61. Irs free 1 60. Irs free 1 59. Irs free 1 58. Irs free 2 57. Irs free 2 56. Irs free 2 55. Irs free 3 54. Irs free 3 103 63. Irs free 0 62. Irs free 1 61. Irs free 1 60. Irs free 1 59. Irs free 1 58. Irs free 2 57. Irs free 2 56. Irs free 2 55. Irs free 3 54. Irs free 3 104 63. Irs free 0 62. Irs free 1 61. Irs free 1 60. Irs free 1 59. Irs free 1 58. Irs free 2 57. Irs free 2 56. Irs free 2 55. Irs free 3 54. Irs free 3 105 63. Irs free 0 62. Irs free 1 61. Irs free 1 60. Irs free 1 59. Irs free 1 58. Irs free 2 57. Irs free 2 56. Irs free 2 55. Irs free 3 54. Irs free 3 106 63. Irs free 0 62. Irs free 1 61. Irs free 1 60. Irs free 1 59. Irs free 1 58. Irs free 2 57. Irs free 2 56. Irs free 2 55. Irs free 3 54. Irs free 3 107 63. Irs free 0 62. Irs free 1 61. Irs free 1 60. Irs free 1 59. Irs free 1 58. Irs free 2 57. Irs free 2 56. Irs free 2 55. Irs free 3 54. Irs free 3 108 63. Irs free 0 62. Irs free 1 61. Irs free 1 60. Irs free 1 59. Irs free 1 58. Irs free 2 57. Irs free 2 56. Irs free 2 55. Irs free 3 54. Irs free 3 109 63. Irs free 0 62. Irs free 1 61. Irs free 1 60. Irs free 1 59. Irs free 1 58. Irs free 2 57. Irs free 2 56. Irs free 2 55. Irs free 3 54. Irs free 3 110 63. Irs free 0 62. Irs free 1 61. Irs free 1 60. Irs free 1 59. Irs free 1 58. Irs free 2 57. Irs free 2 56. Irs free 2 55. Irs free 3 54. Irs free 3 111 63. Irs free 0 62. Irs free 1 61. Irs free 1 60. Irs free 1 59. Irs free 1 58. Irs free 2 57. Irs free 2 56. Irs free 2 55. Irs free 3 54. Irs free 3 112 63. Irs free 0 62. Irs free 1 61. Irs free 1 60. Irs free 1 59. Irs free 1 58. Irs free 2 57. Irs free 2 56. Irs free 2 55. Irs free 3 54. Irs free 3 113 63. Irs free 0 62. Irs free 1 61. Irs free 1 60. Irs free 1 59. Irs free 1 58. Irs free 2 57. Irs free 2 56. Irs free 2 55. Irs free 3 54. Irs free 3 114 63. Irs free 0 62. Irs free 1 61. Irs free 1 60. Irs free 1 59. Irs free 1 58. Irs free 2 57. Irs free 2 56. Irs free 2 55. Irs free 3 54. Irs free 3 115+ 63. Irs free 0 62. Irs free 1 61. Irs free 1 60. Irs free 1 59. Irs free 1 58. Irs free 2 57. Irs free 2 56. Irs free 2 55. Irs free 3 54. Irs free 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 free 2 59. Irs free 7 59. Irs free 2 58. Irs free 8 58. Irs free 4 58. Irs free 0 57. Irs free 6 57. Irs free 3 57. Irs free 0 56. Irs free 7 31 59. Irs free 7 59. Irs free 2 58. Irs free 7 58. Irs free 2 57. Irs free 8 57. Irs free 4 57. Irs free 0 56. Irs free 6 56. Irs free 3 56. Irs free 0 32 59. Irs free 2 58. Irs free 7 58. Irs free 2 57. Irs free 7 57. Irs free 2 56. Irs free 8 56. Irs free 4 56. Irs free 0 55. Irs free 6 55. Irs free 3 33 58. Irs free 8 58. Irs free 2 57. Irs free 7 57. Irs free 2 56. Irs free 7 56. Irs free 2 55. Irs free 8 55. Irs free 4 55. Irs free 0 54. Irs free 7 34 58. Irs free 4 57. Irs free 8 57. Irs free 2 56. Irs free 7 56. Irs free 2 55. Irs free 7 55. Irs free 3 54. Irs free 8 54. Irs free 4 54. Irs free 0 35 58. Irs free 0 57. Irs free 4 56. Irs free 8 56. Irs free 2 55. Irs free 7 55. Irs free 2 54. Irs free 7 54. Irs free 3 53. Irs free 8 53. Irs free 4 36 57. Irs free 6 57. Irs free 0 56. Irs free 4 55. Irs free 8 55. Irs free 3 54. Irs free 7 54. Irs free 2 53. Irs free 7 53. Irs free 3 52. Irs free 8 37 57. Irs free 3 56. Irs free 6 56. Irs free 0 55. Irs free 4 54. Irs free 8 54. Irs free 3 53. Irs free 7 53. Irs free 2 52. Irs free 7 52. Irs free 3 38 57. Irs free 0 56. Irs free 3 55. Irs free 6 55. Irs free 0 54. Irs free 4 53. Irs free 8 53. Irs free 3 52. Irs free 7 52. Irs free 2 51. Irs free 7 39 56. Irs free 7 56. Irs free 0 55. Irs free 3 54. Irs free 7 54. Irs free 0 53. Irs free 4 52. Irs free 8 52. Irs free 3 51. Irs free 7 51. Irs free 2 40 56. Irs free 4 55. Irs free 7 55. Irs free 0 54. Irs free 3 53. Irs free 7 53. Irs free 0 52. Irs free 4 51. Irs free 8 51. Irs free 3 50. Irs free 8 41 56. Irs free 1 55. Irs free 4 54. Irs free 7 54. Irs free 0 53. Irs free 3 52. Irs free 7 52. Irs free 0 51. Irs free 4 50. Irs free 9 50. Irs free 3 42 55. Irs free 9 55. Irs free 2 54. Irs free 4 53. Irs free 7 53. Irs free 0 52. Irs free 3 51. Irs free 7 51. Irs free 1 50. Irs free 4 49. Irs free 9 43 55. Irs free 7 54. Irs free 9 54. Irs free 2 53. Irs free 4 52. Irs free 7 52. Irs free 0 51. Irs free 3 50. Irs free 7 50. Irs free 1 49. Irs free 5 44 55. Irs free 5 54. Irs free 7 53. Irs free 9 53. Irs free 2 52. Irs free 4 51. Irs free 7 51. Irs free 0 50. Irs free 4 49. Irs free 7 49. Irs free 1 45 55. Irs free 3 54. Irs free 5 53. Irs free 7 52. Irs free 9 52. Irs free 2 51. Irs free 5 50. Irs free 7 50. Irs free 0 49. Irs free 4 48. Irs free 7 46 55. Irs free 1 54. Irs free 3 53. Irs free 5 52. Irs free 7 52. Irs free 0 51. Irs free 2 50. Irs free 5 49. Irs free 8 49. Irs free 1 48. Irs free 4 47 55. Irs free 0 54. Irs free 1 53. Irs free 3 52. Irs free 5 51. Irs free 7 51. Irs free 0 50. Irs free 2 49. Irs free 5 48. Irs free 8 48. Irs free 1 48 54. Irs free 8 54. Irs free 0 53. Irs free 2 52. Irs free 3 51. Irs free 5 50. Irs free 8 50. Irs free 0 49. Irs free 2 48. Irs free 5 47. Irs free 8 Appendix C. Irs free (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 free 7 53. Irs free 8 53. Irs free 0 52. Irs free 2 51. Irs free 4 50. Irs free 6 49. Irs free 8 49. Irs free 0 48. Irs free 2 47. Irs free 5 50 54. Irs free 6 53. Irs free 7 52. Irs free 9 52. Irs free 0 51. Irs free 2 50. Irs free 4 49. Irs free 6 48. Irs free 8 48. Irs free 0 47. Irs free 3 51 54. Irs free 5 53. Irs free 6 52. Irs free 7 51. Irs free 9 51. Irs free 0 50. Irs free 2 49. Irs free 4 48. Irs free 6 47. Irs free 8 47. Irs free 0 52 54. Irs free 4 53. Irs free 5 52. Irs free 6 51. Irs free 7 50. Irs free 9 50. Irs free 0 49. Irs free 2 48. Irs free 4 47. Irs free 6 46. Irs free 8 53 54. Irs free 3 53. Irs free 4 52. Irs free 5 51. Irs free 6 50. Irs free 8 49. Irs free 9 49. Irs free 1 48. Irs free 2 47. Irs free 4 46. Irs free 6 54 54. Irs free 2 53. Irs free 3 52. Irs free 4 51. Irs free 5 50. Irs free 6 49. Irs free 8 48. Irs free 9 48. Irs free 1 47. Irs free 2 46. Irs free 4 55 54. Irs free 1 53. Irs free 2 52. Irs free 3 51. Irs free 4 50. Irs free 5 49. Irs free 7 48. Irs free 8 47. Irs free 9 47. Irs free 1 46. Irs free 3 56 54. Irs free 0 53. Irs free 1 52. Irs free 2 51. Irs free 3 50. Irs free 4 49. Irs free 5 48. Irs free 7 47. Irs free 8 47. Irs free 0 46. Irs free 1 57 54. Irs free 0 53. Irs free 0 52. Irs free 1 51. Irs free 2 50. Irs free 3 49. Irs free 4 48. Irs free 6 47. Irs free 7 46. Irs free 8 46. Irs free 0 58 53. Irs free 9 53. Irs free 0 52. Irs free 1 51. Irs free 2 50. Irs free 3 49. Irs free 4 48. Irs free 5 47. Irs free 6 46. Irs free 7 45. Irs free 8 59 53. Irs free 8 52. Irs free 9 52. Irs free 0 51. Irs free 1 50. Irs free 2 49. Irs free 3 48. Irs free 4 47. Irs free 5 46. Irs free 6 45. Irs free 7 60 53. Irs free 8 52. Irs free 9 51. Irs free 9 51. Irs free 0 50. Irs free 1 49. Irs free 2 48. Irs free 3 47. Irs free 4 46. Irs free 5 45. Irs free 6 61 53. Irs free 8 52. Irs free 8 51. Irs free 9 51. Irs free 0 50. Irs free 0 49. Irs free 1 48. Irs free 2 47. Irs free 3 46. Irs free 4 45. Irs free 5 62 53. Irs free 7 52. Irs free 8 51. Irs free 8 50. Irs free 9 50. Irs free 0 49. Irs free 1 48. Irs free 1 47. Irs free 2 46. Irs free 3 45. Irs free 4 63 53. Irs free 7 52. Irs free 7 51. Irs free 8 50. Irs free 9 49. Irs free 9 49. Irs free 0 48. Irs free 1 47. Irs free 2 46. Irs free 3 45. Irs free 3 64 53. Irs free 6 52. Irs free 7 51. Irs free 8 50. Irs free 8 49. Irs free 9 48. Irs free 9 48. Irs free 0 47. Irs free 1 46. Irs free 2 45. Irs free 3 65 53. Irs free 6 52. Irs free 7 51. Irs free 7 50. Irs free 8 49. Irs free 8 48. Irs free 9 48. Irs free 0 47. Irs free 0 46. Irs free 1 45. Irs free 2 66 53. Irs free 6 52. Irs free 6 51. Irs free 7 50. Irs free 7 49. Irs free 8 48. Irs free 9 47. Irs free 9 47. Irs free 0 46. Irs free 1 45. Irs free 1 67 53. Irs free 6 52. Irs free 6 51. Irs free 7 50. Irs free 7 49. Irs free 8 48. Irs free 8 47. Irs free 9 46. Irs free 9 46. Irs free 0 45. Irs free 1 68 53. Irs free 5 52. Irs free 6 51. Irs free 6 50. Irs free 7 49. Irs free 7 48. Irs free 8 47. Irs free 8 46. Irs free 9 46. Irs free 0 45. Irs free 0 69 53. Irs free 5 52. Irs free 6 51. Irs free 6 50. Irs free 6 49. Irs free 7 48. Irs free 7 47. Irs free 8 46. Irs free 9 45. Irs free 9 45. Irs free 0 70 53. Irs free 5 52. Irs free 5 51. Irs free 6 50. Irs free 6 49. Irs free 7 48. Irs free 7 47. Irs free 8 46. Irs free 8 45. Irs free 9 44. Irs free 9 71 53. Irs free 5 52. Irs free 5 51. Irs free 6 50. Irs free 6 49. Irs free 6 48. Irs free 7 47. Irs free 7 46. Irs free 8 45. Irs free 9 44. Irs free 9 72 53. Irs free 5 52. Irs free 5 51. Irs free 5 50. Irs free 6 49. Irs free 6 48. Irs free 7 47. Irs free 7 46. Irs free 8 45. Irs free 8 44. Irs free 9 73 53. Irs free 4 52. Irs free 5 51. Irs free 5 50. Irs free 6 49. Irs free 6 48. Irs free 6 47. Irs free 7 46. Irs free 7 45. Irs free 8 44. Irs free 8 74 53. Irs free 4 52. Irs free 5 51. Irs free 5 50. Irs free 5 49. Irs free 6 48. Irs free 6 47. Irs free 7 46. Irs free 7 45. Irs free 8 44. Irs free 8 75 53. Irs free 4 52. Irs free 5 51. Irs free 5 50. Irs free 5 49. Irs free 6 48. Irs free 6 47. Irs free 7 46. Irs free 7 45. Irs free 7 44. Irs free 8 76 53. Irs free 4 52. Irs free 4 51. Irs free 5 50. Irs free 5 49. Irs free 6 48. Irs free 6 47. Irs free 6 46. Irs free 7 45. Irs free 7 44. Irs free 8 77 53. Irs free 4 52. Irs free 4 51. Irs free 5 50. Irs free 5 49. Irs free 5 48. Irs free 6 47. Irs free 6 46. Irs free 7 45. Irs free 7 44. Irs free 8 78 53. Irs free 4 52. Irs free 4 51. Irs free 5 50. Irs free 5 49. Irs free 5 48. Irs free 6 47. Irs free 6 46. Irs free 6 45. Irs free 7 44. Irs free 7 79 53. Irs free 4 52. Irs free 4 51. Irs free 5 50. Irs free 5 49. Irs free 5 48. Irs free 6 47. Irs free 6 46. Irs free 6 45. Irs free 7 44. Irs free 7 80 53. Irs free 4 52. Irs free 4 51. Irs free 4 50. Irs free 5 49. Irs free 5 48. Irs free 5 47. Irs free 6 46. Irs free 6 45. Irs free 7 44. Irs free 7 81 53. Irs free 4 52. Irs free 4 51. Irs free 4 50. Irs free 5 49. Irs free 5 48. Irs free 5 47. Irs free 6 46. Irs free 6 45. Irs free 7 44. Irs free 7 82 53. Irs free 4 52. Irs free 4 51. Irs free 4 50. Irs free 5 49. Irs free 5 48. Irs free 5 47. Irs free 6 46. Irs free 6 45. Irs free 6 44. Irs free 7 83 53. Irs free 4 52. Irs free 4 51. Irs free 4 50. Irs free 5 49. Irs free 5 48. Irs free 5 47. Irs free 6 46. Irs free 6 45. Irs free 6 44. Irs free 7 84 53. Irs free 4 52. Irs free 4 51. Irs free 4 50. Irs free 5 49. Irs free 5 48. Irs free 5 47. Irs free 6 46. Irs free 6 45. Irs free 6 44. Irs free 7 85 53. Irs free 3 52. Irs free 4 51. Irs free 4 50. Irs free 4 49. Irs free 5 48. Irs free 5 47. Irs free 5 46. Irs free 6 45. Irs free 6 44. Irs free 7 86 53. Irs free 3 52. Irs free 4 51. Irs free 4 50. Irs free 4 49. Irs free 5 48. Irs free 5 47. Irs free 5 46. Irs free 6 45. Irs free 6 44. Irs free 6 87 53. Irs free 3 52. Irs free 4 51. Irs free 4 50. Irs free 4 49. Irs free 5 48. Irs free 5 47. Irs free 5 46. Irs free 6 45. Irs free 6 44. Irs free 6 88 53. Irs free 3 52. Irs free 4 51. Irs free 4 50. Irs free 4 49. Irs free 5 48. Irs free 5 47. Irs free 5 46. Irs free 6 45. Irs free 6 44. Irs free 6 Appendix C. Irs free (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 free 3 52. Irs free 4 51. Irs free 4 50. Irs free 4 49. Irs free 5 48. Irs free 5 47. Irs free 5 46. Irs free 6 45. Irs free 6 44. Irs free 6 90 53. Irs free 3 52. Irs free 4 51. Irs free 4 50. Irs free 4 49. Irs free 5 48. Irs free 5 47. Irs free 5 46. Irs free 6 45. Irs free 6 44. Irs free 6 91 53. Irs free 3 52. Irs free 4 51. Irs free 4 50. Irs free 4 49. Irs free 5 48. Irs free 5 47. Irs free 5 46. Irs free 6 45. Irs free 6 44. Irs free 6 92 53. Irs free 3 52. Irs free 4 51. Irs free 4 50. Irs free 4 49. Irs free 5 48. Irs free 5 47. Irs free 5 46. Irs free 6 45. Irs free 6 44. Irs free 6 93 53. Irs free 3 52. Irs free 4 51. Irs free 4 50. Irs free 4 49. Irs free 5 48. Irs free 5 47. Irs free 5 46. Irs free 6 45. Irs free 6 44. Irs free 6 94 53. Irs free 3 52. Irs free 4 51. Irs free 4 50. Irs free 4 49. Irs free 5 48. Irs free 5 47. Irs free 5 46. Irs free 6 45. Irs free 6 44. Irs free 6 95 53. Irs free 3 52. Irs free 4 51. Irs free 4 50. Irs free 4 49. Irs free 5 48. Irs free 5 47. Irs free 5 46. Irs free 5 45. Irs free 6 44. Irs free 6 96 53. Irs free 3 52. Irs free 4 51. Irs free 4 50. Irs free 4 49. Irs free 5 48. Irs free 5 47. Irs free 5 46. Irs free 5 45. Irs free 6 44. Irs free 6 97 53. Irs free 3 52. Irs free 4 51. Irs free 4 50. Irs free 4 49. Irs free 5 48. Irs free 5 47. Irs free 5 46. Irs free 5 45. Irs free 6 44. Irs free 6 98 53. Irs free 3 52. Irs free 4 51. Irs free 4 50. Irs free 4 49. Irs free 5 48. Irs free 5 47. Irs free 5 46. Irs free 5 45. Irs free 6 44. Irs free 6 99 53. Irs free 3 52. Irs free 4 51. Irs free 4 50. Irs free 4 49. Irs free 5 48. Irs free 5 47. Irs free 5 46. Irs free 5 45. Irs free 6 44. Irs free 6 100 53. Irs free 3 52. Irs free 4 51. Irs free 4 50. Irs free 4 49. Irs free 5 48. Irs free 5 47. Irs free 5 46. Irs free 5 45. Irs free 6 44. Irs free 6 101 53. Irs free 3 52. Irs free 4 51. Irs free 4 50. Irs free 4 49. Irs free 5 48. Irs free 5 47. Irs free 5 46. Irs free 5 45. Irs free 6 44. Irs free 6 102 53. Irs free 3 52. Irs free 4 51. Irs free 4 50. Irs free 4 49. Irs free 5 48. Irs free 5 47. Irs free 5 46. Irs free 5 45. Irs free 6 44. Irs free 6 103 53. Irs free 3 52. Irs free 4 51. Irs free 4 50. Irs free 4 49. Irs free 5 48. Irs free 5 47. Irs free 5 46. Irs free 5 45. Irs free 6 44. Irs free 6 104 53. Irs free 3 52. Irs free 4 51. Irs free 4 50. Irs free 4 49. Irs free 5 48. Irs free 5 47. Irs free 5 46. Irs free 5 45. Irs free 6 44. Irs free 6 105 53. Irs free 3 52. Irs free 4 51. Irs free 4 50. Irs free 4 49. Irs free 4 48. Irs free 5 47. Irs free 5 46. Irs free 5 45. Irs free 6 44. Irs free 6 106 53. Irs free 3 52. Irs free 4 51. Irs free 4 50. Irs free 4 49. Irs free 4 48. Irs free 5 47. Irs free 5 46. Irs free 5 45. Irs free 6 44. Irs free 6 107 53. Irs free 3 52. Irs free 4 51. Irs free 4 50. Irs free 4 49. Irs free 4 48. Irs free 5 47. Irs free 5 46. Irs free 5 45. Irs free 6 44. Irs free 6 108 53. Irs free 3 52. Irs free 4 51. Irs free 4 50. Irs free 4 49. Irs free 4 48. Irs free 5 47. Irs free 5 46. Irs free 5 45. Irs free 6 44. Irs free 6 109 53. Irs free 3 52. Irs free 4 51. Irs free 4 50. Irs free 4 49. Irs free 4 48. Irs free 5 47. Irs free 5 46. Irs free 5 45. Irs free 6 44. Irs free 6 110 53. Irs free 3 52. Irs free 4 51. Irs free 4 50. Irs free 4 49. Irs free 4 48. Irs free 5 47. Irs free 5 46. Irs free 5 45. Irs free 6 44. Irs free 6 111 53. Irs free 3 52. Irs free 4 51. Irs free 4 50. Irs free 4 49. Irs free 4 48. Irs free 5 47. Irs free 5 46. Irs free 5 45. Irs free 6 44. Irs free 6 112 53. Irs free 3 52. Irs free 4 51. Irs free 4 50. Irs free 4 49. Irs free 4 48. Irs free 5 47. Irs free 5 46. Irs free 5 45. Irs free 6 44. Irs free 6 113 53. Irs free 3 52. Irs free 4 51. Irs free 4 50. Irs free 4 49. Irs free 4 48. Irs free 5 47. Irs free 5 46. Irs free 5 45. Irs free 6 44. Irs free 6 114 53. Irs free 3 52. Irs free 4 51. Irs free 4 50. Irs free 4 49. Irs free 4 48. Irs free 5 47. Irs free 5 46. Irs free 5 45. Irs free 6 44. Irs free 6 115+ 53. Irs free 3 52. Irs free 4 51. Irs free 4 50. Irs free 4 49. Irs free 4 48. Irs free 5 47. Irs free 5 46. Irs free 5 45. Irs free 6 44. Irs free 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 free 2 49. Irs free 8 49. Irs free 3 48. Irs free 9 48. Irs free 5 48. Irs free 1 47. Irs free 7 47. Irs free 4 47. Irs free 1 46. Irs free 8 41 49. Irs free 8 49. Irs free 3 48. Irs free 8 48. Irs free 3 47. Irs free 9 47. Irs free 5 47. Irs free 1 46. Irs free 7 46. Irs free 4 46. Irs free 1 42 49. Irs free 3 48. Irs free 8 48. Irs free 3 47. Irs free 8 47. Irs free 3 46. Irs free 9 46. Irs free 5 46. Irs free 1 45. Irs free 8 45. Irs free 4 43 48. Irs free 9 48. Irs free 3 47. Irs free 8 47. Irs free 3 46. Irs free 8 46. Irs free 3 45. Irs free 9 45. Irs free 5 45. Irs free 1 44. Irs free 8 44 48. Irs free 5 47. Irs free 9 47. Irs free 3 46. Irs free 8 46. Irs free 3 45. Irs free 8 45. Irs free 4 44. Irs free 9 44. Irs free 5 44. Irs free 2 45 48. Irs free 1 47. Irs free 5 46. Irs free 9 46. Irs free 3 45. Irs free 8 45. Irs free 3 44. Irs free 8 44. Irs free 4 44. Irs free 0 43. Irs free 6 46 47. Irs free 7 47. Irs free 1 46. Irs free 5 45. Irs free 9 45. Irs free 4 44. Irs free 8 44. Irs free 3 43. Irs free 9 43. Irs free 4 43. Irs free 0 47 47. Irs free 4 46. Irs free 7 46. Irs free 1 45. Irs free 5 44. Irs free 9 44. Irs free 4 43. Irs free 9 43. Irs free 4 42. Irs free 9 42. Irs free 4 Appendix C. Irs free (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 free 1 46. Irs free 4 45. Irs free 8 45. Irs free 1 44. Irs free 5 44. Irs free 0 43. Irs free 4 42. Irs free 9 42. Irs free 4 41. Irs free 9 49 46. Irs free 8 46. Irs free 1 45. Irs free 4 44. Irs free 8 44. Irs free 2 43. Irs free 6 43. Irs free 0 42. Irs free 4 41. Irs free 9 41. Irs free 4 50 46. Irs free 5 45. Irs free 8 45. Irs free 1 44. Irs free 4 43. Irs free 8 43. Irs free 2 42. Irs free 6 42. Irs free 0 41. Irs free 5 40. Irs free 9 51 46. Irs free 3 45. Irs free 5 44. Irs free 8 44. Irs free 1 43. Irs free 5 42. Irs free 8 42. Irs free 2 41. Irs free 6 41. Irs free 0 40. Irs free 5 52 46. Irs free 0 45. Irs free 3 44. Irs free 6 43. Irs free 8 43. Irs free 2 42. Irs free 5 41. Irs free 8 41. Irs free 2 40. Irs free 6 40. Irs free 1 53 45. Irs free 8 45. Irs free 1 44. Irs free 3 43. Irs free 6 42. Irs free 9 42. Irs free 2 41. Irs free 5 40. Irs free 9 40. Irs free 3 39. Irs free 7 54 45. Irs free 6 44. Irs free 8 44. Irs free 1 43. Irs free 3 42. Irs free 6 41. Irs free 9 41. Irs free 2 40. Irs free 5 39. Irs free 9 39. Irs free 3 55 45. Irs free 5 44. Irs free 7 43. Irs free 9 43. Irs free 1 42. Irs free 4 41. Irs free 6 40. Irs free 9 40. Irs free 2 39. Irs free 6 38. Irs free 9 56 45. Irs free 3 44. Irs free 5 43. Irs free 7 42. Irs free 9 42. Irs free 1 41. Irs free 4 40. Irs free 7 40. Irs free 0 39. Irs free 3 38. Irs free 6 57 45. Irs free 1 44. Irs free 3 43. Irs free 5 42. Irs free 7 41. Irs free 9 41. Irs free 2 40. Irs free 4 39. Irs free 7 39. Irs free 0 38. Irs free 3 58 45. Irs free 0 44. Irs free 2 43. Irs free 3 42. Irs free 5 41. Irs free 7 40. Irs free 9 40. Irs free 2 39. Irs free 4 38. Irs free 7 38. Irs free 0 59 44. Irs free 9 44. Irs free 0 43. Irs free 2 42. Irs free 4 41. Irs free 5 40. Irs free 7 40. Irs free 0 39. Irs free 2 38. Irs free 5 37. Irs free 8 60 44. Irs free 7 43. Irs free 9 43. Irs free 0 42. Irs free 2 41. Irs free 4 40. Irs free 6 39. Irs free 8 39. Irs free 0 38. Irs free 2 37. Irs free 5 61 44. Irs free 6 43. Irs free 8 42. Irs free 9 42. Irs free 1 41. Irs free 2 40. Irs free 4 39. Irs free 6 38. Irs free 8 38. Irs free 0 37. Irs free 3 62 44. Irs free 5 43. Irs free 7 42. Irs free 8 41. Irs free 9 41. Irs free 1 40. Irs free 3 39. Irs free 4 38. Irs free 6 37. Irs free 8 37. Irs free 1 63 44. Irs free 5 43. Irs free 6 42. Irs free 7 41. Irs free 8 41. Irs free 0 40. Irs free 1 39. Irs free 3 38. Irs free 5 37. Irs free 7 36. Irs free 9 64 44. Irs free 4 43. Irs free 5 42. Irs free 6 41. Irs free 7 40. Irs free 8 40. Irs free 0 39. Irs free 2 38. Irs free 3 37. Irs free 5 36. Irs free 7 65 44. Irs free 3 43. Irs free 4 42. Irs free 5 41. Irs free 6 40. Irs free 7 39. Irs free 9 39. Irs free 0 38. Irs free 2 37. Irs free 4 36. Irs free 6 66 44. Irs free 2 43. Irs free 3 42. Irs free 4 41. Irs free 5 40. Irs free 6 39. Irs free 8 38. Irs free 9 38. Irs free 1 37. Irs free 2 36. Irs free 4 67 44. Irs free 2 43. Irs free 3 42. Irs free 3 41. Irs free 4 40. Irs free 6 39. Irs free 7 38. Irs free 8 38. Irs free 0 37. Irs free 1 36. Irs free 3 68 44. Irs free 1 43. Irs free 2 42. Irs free 3 41. Irs free 4 40. Irs free 5 39. Irs free 6 38. Irs free 7 37. Irs free 9 37. Irs free 0 36. Irs free 2 69 44. Irs free 1 43. Irs free 1 42. Irs free 2 41. Irs free 3 40. Irs free 4 39. Irs free 5 38. Irs free 6 37. Irs free 8 36. Irs free 9 36. Irs free 0 70 44. Irs free 0 43. Irs free 1 42. Irs free 2 41. Irs free 3 40. Irs free 3 39. Irs free 4 38. Irs free 6 37. Irs free 7 36. Irs free 8 35. Irs free 9 71 44. Irs free 0 43. Irs free 0 42. Irs free 1 41. Irs free 2 40. Irs free 3 39. Irs free 4 38. Irs free 5 37. Irs free 6 36. Irs free 7 35. Irs free 9 72 43. Irs free 9 43. Irs free 0 42. Irs free 1 41. Irs free 1 40. Irs free 2 39. Irs free 3 38. Irs free 4 37. Irs free 5 36. Irs free 6 35. Irs free 8 73 43. Irs free 9 43. Irs free 0 42. Irs free 0 41. Irs free 1 40. Irs free 2 39. Irs free 3 38. Irs free 4 37. Irs free 5 36. Irs free 6 35. Irs free 7 74 43. Irs free 9 42. Irs free 9 42. Irs free 0 41. Irs free 1 40. Irs free 1 39. Irs free 2 38. Irs free 3 37. Irs free 4 36. Irs free 5 35. Irs free 6 75 43. Irs free 8 42. Irs free 9 42. Irs free 0 41. Irs free 0 40. Irs free 1 39. Irs free 2 38. Irs free 3 37. Irs free 4 36. Irs free 5 35. Irs free 6 76 43. Irs free 8 42. Irs free 9 41. Irs free 9 41. Irs free 0 40. Irs free 1 39. Irs free 1 38. Irs free 2 37. Irs free 3 36. Irs free 4 35. Irs free 5 77 43. Irs free 8 42. Irs free 9 41. Irs free 9 41. Irs free 0 40. Irs free 0 39. Irs free 1 38. Irs free 2 37. Irs free 3 36. Irs free 4 35. Irs free 5 78 43. Irs free 8 42. Irs free 8 41. Irs free 9 40. Irs free 9 40. Irs free 0 39. Irs free 1 38. Irs free 2 37. Irs free 2 36. Irs free 3 35. Irs free 4 79 43. Irs free 8 42. Irs free 8 41. Irs free 9 40. Irs free 9 40. Irs free 0 39. Irs free 1 38. Irs free 1 37. Irs free 2 36. Irs free 3 35. Irs free 4 80 43. Irs free 7 42. Irs free 8 41. Irs free 8 40. Irs free 9 40. Irs free 0 39. Irs free 0 38. Irs free 1 37. Irs free 2 36. Irs free 3 35. Irs free 4 81 43. Irs free 7 42. Irs free 8 41. Irs free 8 40. Irs free 9 39. Irs free 9 39. Irs free 0 38. Irs free 1 37. Irs free 2 36. Irs free 2 35. Irs free 3 82 43. Irs free 7 42. Irs free 8 41. Irs free 8 40. Irs free 9 39. Irs free 9 39. Irs free 0 38. Irs free 1 37. Irs free 1 36. Irs free 2 35. Irs free 3 83 43. Irs free 7 42. Irs free 8 41. Irs free 8 40. Irs free 9 39. Irs free 9 39. Irs free 0 38. Irs free 0 37. Irs free 1 36. Irs free 2 35. Irs free 3 84 43. Irs free 7 42. Irs free 7 41. Irs free 8 40. Irs free 8 39. Irs free 9 39. Irs free 0 38. Irs free 0 37. Irs free 1 36. Irs free 2 35. Irs free 3 85 43. Irs free 7 42. Irs free 7 41. Irs free 8 40. Irs free 8 39. Irs free 9 38. Irs free 9 38. Irs free 0 37. Irs free 1 36. Irs free 2 35. Irs free 2 86 43. Irs free 7 42. Irs free 7 41. Irs free 8 40. Irs free 8 39. Irs free 9 38. Irs free 9 38. Irs free 0 37. Irs free 1 36. Irs free 1 35. Irs free 2 87 43. Irs free 7 42. Irs free 7 41. Irs free 8 40. Irs free 8 39. Irs free 9 38. Irs free 9 38. Irs free 0 37. Irs free 0 36. Irs free 1 35. Irs free 2 Appendix C. Irs free (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 free 7 42. Irs free 7 41. Irs free 8 40. Irs free 8 39. Irs free 9 38. Irs free 9 38. Irs free 0 37. Irs free 0 36. Irs free 1 35. Irs free 2 89 43. Irs free 7 42. Irs free 7 41. Irs free 7 40. Irs free 8 39. Irs free 8 38. Irs free 9 38. Irs free 0 37. Irs free 0 36. Irs free 1 35. Irs free 2 90 43. Irs free 7 42. Irs free 7 41. Irs free 7 40. Irs free 8 39. Irs free 8 38. Irs free 9 38. Irs free 0 37. Irs free 0 36. Irs free 1 35. Irs free 2 91 43. Irs free 7 42. Irs free 7 41. Irs free 7 40. Irs free 8 39. Irs free 8 38. Irs free 9 37. Irs free 9 37. Irs free 0 36. Irs free 1 35. Irs free 2 92 43. Irs free 7 42. Irs free 7 41. Irs free 7 40. Irs free 8 39. Irs free 8 38. Irs free 9 37. Irs free 9 37. Irs free 0 36. Irs free 1 35. Irs free 1 93 43. Irs free 7 42. Irs free 7 41. Irs free 7 40. Irs free 8 39. Irs free 8 38. Irs free 9 37. Irs free 9 37. Irs free 0 36. Irs free 1 35. Irs free 1 94 43. Irs free 7 42. Irs free 7 41. Irs free 7 40. Irs free 8 39. Irs free 8 38. Irs free 9 37. Irs free 9 37. Irs free 0 36. Irs free 1 35. Irs free 1 95 43. Irs free 6 42. Irs free 7 41. Irs free 7 40. Irs free 8 39. Irs free 8 38. Irs free 9 37. Irs free 9 37. Irs free 0 36. Irs free 1 35. Irs free 1 96 43. Irs free 6 42. Irs free 7 41. Irs free 7 40. Irs free 8 39. Irs free 8 38. Irs free 9 37. Irs free 9 37. Irs free 0 36. Irs free 1 35. Irs free 1 97 43. Irs free 6 42. Irs free 7 41. Irs free 7 40. Irs free 8 39. Irs free 8 38. Irs free 9 37. Irs free 9 37. Irs free 0 36. Irs free 1 35. Irs free 1 98 43. Irs free 6 42. Irs free 7 41. Irs free 7 40. Irs free 8 39. Irs free 8 38. Irs free 9 37. Irs free 9 37. Irs free 0 36. Irs free 0 35. Irs free 1 99 43. Irs free 6 42. Irs free 7 41. Irs free 7 40. Irs free 8 39. Irs free 8 38. Irs free 9 37. Irs free 9 37. Irs free 0 36. Irs free 0 35. Irs free 1 100 43. Irs free 6 42. Irs free 7 41. Irs free 7 40. Irs free 8 39. Irs free 8 38. Irs free 9 37. Irs free 9 37. Irs free 0 36. Irs free 0 35. Irs free 1 101 43. Irs free 6 42. Irs free 7 41. Irs free 7 40. Irs free 8 39. Irs free 8 38. Irs free 9 37. Irs free 9 37. Irs free 0 36. Irs free 0 35. Irs free 1 102 43. Irs free 6 42. Irs free 7 41. Irs free 7 40. Irs free 8 39. Irs free 8 38. Irs free 9 37. Irs free 9 37. Irs free 0 36. Irs free 0 35. Irs free 1 103 43. Irs free 6 42. Irs free 7 41. Irs free 7 40. Irs free 8 39. Irs free 8 38. Irs free 9 37. Irs free 9 37. Irs free 0 36. Irs free 0 35. Irs free 1 104 43. Irs free 6 42. Irs free 7 41. Irs free 7 40. Irs free 8 39. Irs free 8 38. Irs free 8 37. Irs free 9 37. Irs free 0 36. Irs free 0 35. Irs free 1 105 43. Irs free 6 42. Irs free 7 41. Irs free 7 40. Irs free 8 39. Irs free 8 38. Irs free 8 37. Irs free 9 37. Irs free 0 36. Irs free 0 35. Irs free 1 106 43. Irs free 6 42. Irs free 7 41. Irs free 7 40. Irs free 8 39. Irs free 8 38. Irs free 8 37. Irs free 9 37. Irs free 0 36. Irs free 0 35. Irs free 1 107 43. Irs free 6 42. Irs free 7 41. Irs free 7 40. Irs free 8 39. Irs free 8 38. Irs free 8 37. Irs free 9 37. Irs free 0 36. Irs free 0 35. Irs free 1 108 43. Irs free 6 42. Irs free 7 41. Irs free 7 40. Irs free 8 39. Irs free 8 38. Irs free 8 37. Irs free 9 37. Irs free 0 36. Irs free 0 35. Irs free 1 109 43. Irs free 6 42. Irs free 7 41. Irs free 7 40. Irs free 7 39. Irs free 8 38. Irs free 8 37. Irs free 9 37. Irs free 0 36. Irs free 0 35. Irs free 1 110 43. Irs free 6 42. Irs free 7 41. Irs free 7 40. Irs free 7 39. Irs free 8 38. Irs free 8 37. Irs free 9 37. Irs free 0 36. Irs free 0 35. Irs free 1 111 43. Irs free 6 42. Irs free 7 41. Irs free 7 40. Irs free 7 39. Irs free 8 38. Irs free 8 37. Irs free 9 37. Irs free 0 36. Irs free 0 35. Irs free 1 112 43. Irs free 6 42. Irs free 7 41. Irs free 7 40. Irs free 7 39. Irs free 8 38. Irs free 8 37. Irs free 9 37. Irs free 0 36. Irs free 0 35. Irs free 1 113 43. Irs free 6 42. Irs free 7 41. Irs free 7 40. Irs free 7 39. Irs free 8 38. Irs free 8 37. Irs free 9 37. Irs free 0 36. Irs free 0 35. Irs free 1 114 43. Irs free 6 42. Irs free 7 41. Irs free 7 40. Irs free 7 39. Irs free 8 38. Irs free 8 37. Irs free 9 37. Irs free 0 36. Irs free 0 35. Irs free 1 115+ 43. Irs free 6 42. Irs free 7 41. Irs free 7 40. Irs free 7 39. Irs free 8 38. Irs free 8 37. Irs free 9 37. Irs free 0 36. Irs free 0 35. Irs free 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 free 4 40. Irs free 0 39. Irs free 5 39. Irs free 1 38. Irs free 7 38. Irs free 3 38. Irs free 0 37. Irs free 6 37. Irs free 3 37. Irs free 1 51 40. Irs free 0 39. Irs free 5 39. Irs free 0 38. Irs free 5 38. Irs free 1 37. Irs free 7 37. Irs free 4 37. Irs free 0 36. Irs free 7 36. Irs free 4 52 39. Irs free 5 39. Irs free 0 38. Irs free 5 38. Irs free 0 37. Irs free 6 37. Irs free 2 36. Irs free 8 36. Irs free 4 36. Irs free 0 35. Irs free 7 53 39. Irs free 1 38. Irs free 5 38. Irs free 0 37. Irs free 5 37. Irs free 1 36. Irs free 6 36. Irs free 2 35. Irs free 8 35. Irs free 4 35. Irs free 1 54 38. Irs free 7 38. Irs free 1 37. Irs free 6 37. Irs free 1 36. Irs free 6 36. Irs free 1 35. Irs free 7 35. Irs free 2 34. Irs free 8 34. Irs free 5 55 38. Irs free 3 37. Irs free 7 37. Irs free 2 36. Irs free 6 36. Irs free 1 35. Irs free 6 35. Irs free 1 34. Irs free 7 34. Irs free 3 33. Irs free 9 56 38. Irs free 0 37. Irs free 4 36. Irs free 8 36. Irs free 2 35. Irs free 7 35. Irs free 1 34. Irs free 7 34. Irs free 2 33. Irs free 7 33. Irs free 3 Appendix C. Irs free (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 free 6 37. Irs free 0 36. Irs free 4 35. Irs free 8 35. Irs free 2 34. Irs free 7 34. Irs free 2 33. Irs free 7 33. Irs free 2 32. Irs free 8 58 37. Irs free 3 36. Irs free 7 36. Irs free 0 35. Irs free 4 34. Irs free 8 34. Irs free 3 33. Irs free 7 33. Irs free 2 32. Irs free 8 32. Irs free 3 59 37. Irs free 1 36. Irs free 4 35. Irs free 7 35. Irs free 1 34. Irs free 5 33. Irs free 9 33. Irs free 3 32. Irs free 8 32. Irs free 3 31. Irs free 8 60 36. Irs free 8 36. Irs free 1 35. Irs free 4 34. Irs free 8 34. Irs free 1 33. Irs free 5 32. Irs free 9 32. Irs free 4 31. Irs free 9 31. Irs free 3 61 36. Irs free 6 35. Irs free 8 35. Irs free 1 34. Irs free 5 33. Irs free 8 33. Irs free 2 32. Irs free 6 32. Irs free 0 31. Irs free 4 30. Irs free 9 62 36. Irs free 3 35. Irs free 6 34. Irs free 9 34. Irs free 2 33. Irs free 5 32. Irs free 9 32. Irs free 2 31. Irs free 6 31. Irs free 1 30. Irs free 5 63 36. Irs free 1 35. Irs free 4 34. Irs free 6 33. Irs free 9 33. Irs free 2 32. Irs free 6 31. Irs free 9 31. Irs free 3 30. Irs free 7 30. Irs free 1 64 35. Irs free 9 35. Irs free 2 34. Irs free 4 33. Irs free 7 33. Irs free 0 32. Irs free 3 31. Irs free 6 31. Irs free 0 30. Irs free 4 29. Irs free 8 65 35. Irs free 8 35. Irs free 0 34. Irs free 2 33. Irs free 5 32. Irs free 7 32. Irs free 0 31. Irs free 4 30. Irs free 7 30. Irs free 0 29. Irs free 4 66 35. Irs free 6 34. Irs free 8 34. Irs free 0 33. Irs free 3 32. Irs free 5 31. Irs free 8 31. Irs free 1 30. Irs free 4 29. Irs free 8 29. Irs free 1 67 35. Irs free 5 34. Irs free 7 33. Irs free 9 33. Irs free 1 32. Irs free 3 31. Irs free 6 30. Irs free 9 30. Irs free 2 29. Irs free 5 28. Irs free 8 68 35. Irs free 3 34. Irs free 5 33. Irs free 7 32. Irs free 9 32. Irs free 1 31. Irs free 4 30. Irs free 7 29. Irs free 9 29. Irs free 2 28. Irs free 6 69 35. Irs free 2 34. Irs free 4 33. Irs free 6 32. Irs free 8 32. Irs free 0 31. Irs free 2 30. Irs free 5 29. Irs free 7 29. Irs free 0 28. Irs free 3 70 35. Irs free 1 34. Irs free 3 33. Irs free 4 32. Irs free 6 31. Irs free 8 31. Irs free 1 30. Irs free 3 29. Irs free 5 28. Irs free 8 28. Irs free 1 71 35. Irs free 0 34. Irs free 2 33. Irs free 3 32. Irs free 5 31. Irs free 7 30. Irs free 9 30. Irs free 1 29. Irs free 4 28. Irs free 6 27. Irs free 9 72 34. Irs free 9 34. Irs free 1 33. Irs free 2 32. Irs free 4 31. Irs free 6 30. Irs free 8 30. Irs free 0 29. Irs free 2 28. Irs free 4 27. Irs free 7 73 34. Irs free 8 34. Irs free 0 33. Irs free 1 32. Irs free 3 31. Irs free 5 30. Irs free 6 29. Irs free 8 29. Irs free 1 28. Irs free 3 27. Irs free 5 74 34. Irs free 8 33. Irs free 9 33. Irs free 0 32. Irs free 2 31. Irs free 4 30. Irs free 5 29. Irs free 7 28. Irs free 9 28. Irs free 1 27. Irs free 4 75 34. Irs free 7 33. Irs free 8 33. Irs free 0 32. Irs free 1 31. Irs free 3 30. Irs free 4 29. Irs free 6 28. Irs free 8 28. Irs free 0 27. Irs free 2 76 34. Irs free 6 33. Irs free 8 32. Irs free 9 32. Irs free 0 31. Irs free 2 30. Irs free 3 29. Irs free 5 28. Irs free 7 27. Irs free 9 27. Irs free 1 77 34. Irs free 6 33. Irs free 7 32. Irs free 8 32. Irs free 0 31. Irs free 1 30. Irs free 3 29. Irs free 4 28. Irs free 6 27. Irs free 8 27. Irs free 0 78 34. Irs free 5 33. Irs free 6 32. Irs free 8 31. Irs free 9 31. Irs free 0 30. Irs free 2 29. Irs free 3 28. Irs free 5 27. Irs free 7 26. Irs free 9 79 34. Irs free 5 33. Irs free 6 32. Irs free 7 31. Irs free 8 31. Irs free 0 30. Irs free 1 29. Irs free 3 28. Irs free 4 27. Irs free 6 26. Irs free 8 80 34. Irs free 5 33. Irs free 6 32. Irs free 7 31. Irs free 8 30. Irs free 9 30. Irs free 1 29. Irs free 2 28. Irs free 4 27. Irs free 5 26. Irs free 7 81 34. Irs free 4 33. Irs free 5 32. Irs free 6 31. Irs free 8 30. Irs free 9 30. Irs free 0 29. Irs free 2 28. Irs free 3 27. Irs free 5 26. Irs free 6 82 34. Irs free 4 33. Irs free 5 32. Irs free 6 31. Irs free 7 30. Irs free 8 30. Irs free 0 29. Irs free 1 28. Irs free 3 27. Irs free 4 26. Irs free 6 83 34. Irs free 4 33. Irs free 5 32. Irs free 6 31. Irs free 7 30. Irs free 8 29. Irs free 9 29. Irs free 1 28. Irs free 2 27. Irs free 4 26. Irs free 5 84 34. Irs free 3 33. Irs free 4 32. Irs free 5 31. Irs free 7 30. Irs free 8 29. Irs free 9 29. Irs free 0 28. Irs free 2 27. Irs free 3 26. Irs free 5 85 34. Irs free 3 33. Irs free 4 32. Irs free 5 31. Irs free 6 30. Irs free 7 29. Irs free 9 29. Irs free 0 28. Irs free 1 27. Irs free 3 26. Irs free 4 86 34. Irs free 3 33. Irs free 4 32. Irs free 5 31. Irs free 6 30. Irs free 7 29. Irs free 8 29. Irs free 0 28. Irs free 1 27. Irs free 2 26. Irs free 4 87 34. Irs free 3 33. Irs free 4 32. Irs free 5 31. Irs free 6 30. Irs free 7 29. Irs free 8 28. Irs free 9 28. Irs free 1 27. Irs free 2 26. Irs free 4 88 34. Irs free 3 33. Irs free 4 32. Irs free 5 31. Irs free 6 30. Irs free 7 29. Irs free 8 28. Irs free 9 28. Irs free 0 27. Irs free 2 26. Irs free 3 89 34. Irs free 3 33. Irs free 3 32. Irs free 4 31. Irs free 5 30. Irs free 7 29. Irs free 8 28. Irs free 9 28. Irs free 0 27. Irs free 2 26. Irs free 3 90 34. Irs free 2 33. Irs free 3 32. Irs free 4 31. Irs free 5 30. Irs free 6 29. Irs free 8 28. Irs free 9 28. Irs free 0 27. Irs free 1 26. Irs free 3 91 34. Irs free 2 33. Irs free 3 32. Irs free 4 31. Irs free 5 30. Irs free 6 29. Irs free 7 28. Irs free 9 28. Irs free 0 27. Irs free 1 26. Irs free 3 92 34. Irs free 2 33. Irs free 3 32. Irs free 4 31. Irs free 5 30. Irs free 6 29. Irs free 7 28. Irs free 8 28. Irs free 0 27. Irs free 1 26. Irs free 2 93 34. Irs free 2 33. Irs free 3 32. Irs free 4 31. Irs free 5 30. Irs free 6 29. Irs free 7 28. Irs free 8 28. Irs free 0 27. Irs free 1 26. Irs free 2 94 34. Irs free 2 33. Irs free 3 32. Irs free 4 31. Irs free 5 30. Irs free 6 29. Irs free 7 28. Irs free 8 27. Irs free 9 27. Irs free 1 26. Irs free 2 95 34. Irs free 2 33. Irs free 3 32. Irs free 4 31. Irs free 5 30. Irs free 6 29. Irs free 7 28. Irs free 8 27. Irs free 9 27. Irs free 1 26. Irs free 2 96 34. Irs free 2 33. Irs free 3 32. Irs free 4 31. Irs free 5 30. Irs free 6 29. Irs free 7 28. Irs free 8 27. Irs free 9 27. Irs free 0 26. Irs free 2 Appendix C. Irs free (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 free 2 33. Irs free 3 32. Irs free 4 31. Irs free 5 30. Irs free 6 29. Irs free 7 28. Irs free 8 27. Irs free 9 27. Irs free 0 26. Irs free 2 98 34. Irs free 2 33. Irs free 3 32. Irs free 4 31. Irs free 5 30. Irs free 6 29. Irs free 7 28. Irs free 8 27. Irs free 9 27. Irs free 0 26. Irs free 2 99 34. Irs free 2 33. Irs free 3 32. Irs free 4 31. Irs free 5 30. Irs free 6 29. Irs free 7 28. Irs free 8 27. Irs free 9 27. Irs free 0 26. Irs free 2 100 34. Irs free 2 33. Irs free 3 32. Irs free 4 31. Irs free 5 30. Irs free 6 29. Irs free 7 28. Irs free 8 27. Irs free 9 27. Irs free 0 26. Irs free 1 101 34. Irs free 2 33. Irs free 3 32. Irs free 4 31. Irs free 5 30. Irs free 6 29. Irs free 7 28. Irs free 8 27. Irs free 9 27. Irs free 0 26. Irs free 1 102 34. Irs free 2 33. Irs free 3 32. Irs free 4 31. Irs free 4 30. Irs free 5 29. Irs free 7 28. Irs free 8 27. Irs free 9 27. Irs free 0 26. Irs free 1 103 34. Irs free 2 33. Irs free 3 32. Irs free 4 31. Irs free 4 30. Irs free 5 29. Irs free 7 28. Irs free 8 27. Irs free 9 27. Irs free 0 26. Irs free 1 104 34. Irs free 2 33. Irs free 3 32. Irs free 4 31. Irs free 4 30. Irs free 5 29. Irs free 6 28. Irs free 8 27. Irs free 9 27. Irs free 0 26. Irs free 1 105 34. Irs free 2 33. Irs free 3 32. Irs free 3 31. Irs free 4 30. Irs free 5 29. Irs free 6 28. Irs free 8 27. Irs free 9 27. Irs free 0 26. Irs free 1 106 34. Irs free 2 33. Irs free 3 32. Irs free 3 31. Irs free 4 30. Irs free 5 29. Irs free 6 28. Irs free 8 27. Irs free 9 27. Irs free 0 26. Irs free 1 107 34. Irs free 2 33. Irs free 3 32. Irs free 3 31. Irs free 4 30. Irs free 5 29. Irs free 6 28. Irs free 8 27. Irs free 9 27. Irs free 0 26. Irs free 1 108 34. Irs free 2 33. Irs free 3 32. Irs free 3 31. Irs free 4 30. Irs free 5 29. Irs free 6 28. Irs free 8 27. Irs free 9 27. Irs free 0 26. Irs free 1 109 34. Irs free 2 33. Irs free 3 32. Irs free 3 31. Irs free 4 30. Irs free 5 29. Irs free 6 28. Irs free 7 27. Irs free 9 27. Irs free 0 26. Irs free 1 110 34. Irs free 2 33. Irs free 3 32. Irs free 3 31. Irs free 4 30. Irs free 5 29. Irs free 6 28. Irs free 7 27. Irs free 9 27. Irs free 0 26. Irs free 1 111 34. Irs free 2 33. Irs free 3 32. Irs free 3 31. Irs free 4 30. Irs free 5 29. Irs free 6 28. Irs free 7 27. Irs free 9 27. Irs free 0 26. Irs free 1 112 34. Irs free 2 33. Irs free 3 32. Irs free 3 31. Irs free 4 30. Irs free 5 29. Irs free 6 28. Irs free 7 27. Irs free 9 27. Irs free 0 26. Irs free 1 113 34. Irs free 2 33. Irs free 3 32. Irs free 3 31. Irs free 4 30. Irs free 5 29. Irs free 6 28. Irs free 7 27. Irs free 9 27. Irs free 0 26. Irs free 1 114 34. Irs free 2 33. Irs free 3 32. Irs free 3 31. Irs free 4 30. Irs free 5 29. Irs free 6 28. Irs free 7 27. Irs free 9 27. Irs free 0 26. Irs free 1 115+ 34. Irs free 2 33. Irs free 3 32. Irs free 3 31. Irs free 4 30. Irs free 5 29. Irs free 6 28. Irs free 7 27. Irs free 9 27. Irs free 0 26. Irs free 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 free 9 30. Irs free 4 30. Irs free 0 29. Irs free 6 29. Irs free 2 28. Irs free 8 28. Irs free 5 28. Irs free 2 27. Irs free 9 27. Irs free 6 61 30. Irs free 4 29. Irs free 9 29. Irs free 5 29. Irs free 0 28. Irs free 6 28. Irs free 3 27. Irs free 9 27. Irs free 6 27. Irs free 3 27. Irs free 0 62 30. Irs free 0 29. Irs free 5 29. Irs free 0 28. Irs free 5 28. Irs free 1 27. Irs free 7 27. Irs free 3 27. Irs free 0 26. Irs free 7 26. Irs free 4 63 29. Irs free 6 29. Irs free 0 28. Irs free 5 28. Irs free 1 27. Irs free 6 27. Irs free 2 26. Irs free 8 26. Irs free 4 26. Irs free 1 25. Irs free 7 64 29. Irs free 2 28. Irs free 6 28. Irs free 1 27. Irs free 6 27. Irs free 1 26. Irs free 7 26. Irs free 3 25. Irs free 9 25. Irs free 5 25. Irs free 2 65 28. Irs free 8 28. Irs free 3 27. Irs free 7 27. Irs free 2 26. Irs free 7 26. Irs free 2 25. Irs free 8 25. Irs free 4 25. Irs free 0 24. Irs free 6 66 28. Irs free 5 27. Irs free 9 27. Irs free 3 26. Irs free 8 26. Irs free 3 25. Irs free 8 25. Irs free 3 24. Irs free 9 24. Irs free 5 24. Irs free 1 67 28. Irs free 2 27. Irs free 6 27. Irs free 0 26. Irs free 4 25. Irs free 9 25. Irs free 4 24. Irs free 9 24. Irs free 4 24. Irs free 0 23. Irs free 6 68 27. Irs free 9 27. Irs free 3 26. Irs free 7 26. Irs free 1 25. Irs free 5 25. Irs free 0 24. Irs free 5 24. Irs free 0 23. Irs free 5 23. Irs free 1 69 27. Irs free 6 27. Irs free 0 26. Irs free 4 25. Irs free 7 25. Irs free 2 24. Irs free 6 24. Irs free 1 23. Irs free 6 23. Irs free 1 22. Irs free 6 70 27. Irs free 4 26. Irs free 7 26. Irs free 1 25. Irs free 4 24. Irs free 8 24. Irs free 3 23. Irs free 7 23. Irs free 2 22. Irs free 7 22. Irs free 2 71 27. Irs free 2 26. Irs free 5 25. Irs free 8 25. Irs free 2 24. Irs free 5 23. Irs free 9 23. Irs free 4 22. Irs free 8 22. Irs free 3 21. Irs free 8 72 27. Irs free 0 26. Irs free 3 25. Irs free 6 24. Irs free 9 24. Irs free 3 23. Irs free 7 23. Irs free 1 22. Irs free 5 22. Irs free 0 21. Irs free 4 73 26. Irs free 8 26. Irs free 1 25. Irs free 4 24. Irs free 7 24. Irs free 0 23. Irs free 4 22. Irs free 8 22. Irs free 2 21. Irs free 6 21. Irs free 1 74 26. Irs free 6 25. Irs free 9 25. Irs free 2 24. Irs free 5 23. Irs free 8 23. Irs free 1 22. Irs free 5 21. Irs free 9 21. Irs free 3 20. Irs free 8 75 26. Irs free 5 25. Irs free 7 25. Irs free 0 24. Irs free 3 23. Irs free 6 22. Irs free 9 22. Irs free 3 21. Irs free 6 21. Irs free 0 20. Irs free 5 Appendix C. Irs free (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 free 3 25. Irs free 6 24. Irs free 8 24. Irs free 1 23. Irs free 4 22. Irs free 7 22. Irs free 0 21. Irs free 4 20. Irs free 8 20. Irs free 2 77 26. Irs free 2 25. Irs free 4 24. Irs free 7 23. Irs free 9 23. Irs free 2 22. Irs free 5 21. Irs free 8 21. Irs free 2 20. Irs free 6 19. Irs free 9 78 26. Irs free 1 25. Irs free 3 24. Irs free 6 23. Irs free 8 23. Irs free 1 22. Irs free 4 21. Irs free 7 21. Irs free 0 20. Irs free 3 19. Irs free 7 79 26. Irs free 0 25. Irs free 2 24. Irs free 4 23. Irs free 7 22. Irs free 9 22. Irs free 2 21. Irs free 5 20. Irs free 8 20. Irs free 1 19. Irs free 5 80 25. Irs free 9 25. Irs free 1 24. Irs free 3 23. Irs free 6 22. Irs free 8 22. Irs free 1 21. Irs free 3 20. Irs free 6 20. Irs free 0 19. Irs free 3 81 25. Irs free 8 25. Irs free 0 24. Irs free 2 23. Irs free 4 22. Irs free 7 21. Irs free 9 21. Irs free 2 20. Irs free 5 19. Irs free 8 19. Irs free 1 82 25. Irs free 8 24. Irs free 9 24. Irs free 1 23. Irs free 4 22. Irs free 6 21. Irs free 8 21. Irs free 1 20. Irs free 4 19. Irs free 7 19. Irs free 0 83 25. Irs free 7 24. Irs free 9 24. Irs free 1 23. Irs free 3 22. Irs free 5 21. Irs free 7 21. Irs free 0 20. Irs free 2 19. Irs free 5 18. Irs free 8 84 25. Irs free 6 24. Irs free 8 24. Irs free 0 23. Irs free 2 22. Irs free 4 21. Irs free 6 20. Irs free 9 20. Irs free 1 19. Irs free 4 18. Irs free 7 85 25. Irs free 6 24. Irs free 8 23. Irs free 9 23. Irs free 1 22. Irs free 3 21. Irs free 6 20. Irs free 8 20. Irs free 1 19. Irs free 3 18. Irs free 6 86 25. Irs free 5 24. Irs free 7 23. Irs free 9 23. Irs free 1 22. Irs free 3 21. Irs free 5 20. Irs free 7 20. Irs free 0 19. Irs free 2 18. Irs free 5 87 25. Irs free 5 24. Irs free 7 23. Irs free 8 23. Irs free 0 22. Irs free 2 21. Irs free 4 20. Irs free 7 19. Irs free 9 19. Irs free 2 18. Irs free 4 88 25. Irs free 5 24. Irs free 6 23. Irs free 8 23. Irs free 0 22. Irs free 2 21. Irs free 4 20. Irs free 6 19. Irs free 8 19. Irs free 1 18. Irs free 3 89 25. Irs free 4 24. Irs free 6 23. Irs free 8 22. Irs free 9 22. Irs free 1 21. Irs free 3 20. Irs free 5 19. Irs free 8 19. Irs free 0 18. Irs free 3 90 25. Irs free 4 24. Irs free 6 23. Irs free 7 22. Irs free 9 22. Irs free 1 21. Irs free 3 20. Irs free 5 19. Irs free 7 19. Irs free 0 18. Irs free 2 91 25. Irs free 4 24. Irs free 5 23. Irs free 7 22. Irs free 9 22. Irs free 1 21. Irs free 3 20. Irs free 5 19. Irs free 7 18. Irs free 9 18. Irs free 2 92 25. Irs free 4 24. Irs free 5 23. Irs free 7 22. Irs free 9 22. Irs free 0 21. Irs free 2 20. Irs free 4 19. Irs free 6 18. Irs free 9 18. Irs free 1 93 25. Irs free 4 24. Irs free 5 23. Irs free 7 22. Irs free 8 22. Irs free 0 21. Irs free 2 20. Irs free 4 19. Irs free 6 18. Irs free 8 18. Irs free 1 94 25. Irs free 3 24. Irs free 5 23. Irs free 6 22. Irs free 8 22. Irs free 0 21. Irs free 2 20. Irs free 4 19. Irs free 6 18. Irs free 8 18. Irs free 0 95 25. Irs free 3 24. Irs free 5 23. Irs free 6 22. Irs free 8 22. Irs free 0 21. Irs free 1 20. Irs free 3 19. Irs free 6 18. Irs free 8 18. Irs free 0 96 25. Irs free 3 24. Irs free 5 23. Irs free 6 22. Irs free 8 21. Irs free 9 21. Irs free 1 20. Irs free 3 19. Irs free 5 18. Irs free 8 18. Irs free 0 97 25. Irs free 3 24. Irs free 5 23. Irs free 6 22. Irs free 8 21. Irs free 9 21. Irs free 1 20. Irs free 3 19. Irs free 5 18. Irs free 7 18. Irs free 0 98 25. Irs free 3 24. Irs free 4 23. Irs free 6 22. Irs free 8 21. Irs free 9 21. Irs free 1 20. Irs free 3 19. Irs free 5 18. Irs free 7 17. Irs free 9 99 25. Irs free 3 24. Irs free 4 23. Irs free 6 22. Irs free 7 21. Irs free 9 21. Irs free 1 20. Irs free 3 19. Irs free 5 18. Irs free 7 17. Irs free 9 100 25. Irs free 3 24. Irs free 4 23. Irs free 6 22. Irs free 7 21. Irs free 9 21. Irs free 1 20. Irs free 3 19. Irs free 5 18. Irs free 7 17. Irs free 9 101 25. Irs free 3 24. Irs free 4 23. Irs free 6 22. Irs free 7 21. Irs free 9 21. Irs free 1 20. Irs free 2 19. Irs free 4 18. Irs free 7 17. Irs free 9 102 25. Irs free 3 24. Irs free 4 23. Irs free 6 22. Irs free 7 21. Irs free 9 21. Irs free 1 20. Irs free 2 19. Irs free 4 18. Irs free 6 17. Irs free 9 103 25. Irs free 3 24. Irs free 4 23. Irs free 6 22. Irs free 7 21. Irs free 9 21. Irs free 0 20. Irs free 2 19. Irs free 4 18. Irs free 6 17. Irs free 9 104 25. Irs free 3 24. Irs free 4 23. Irs free 5 22. Irs free 7 21. Irs free 9 21. Irs free 0 20. Irs free 2 19. Irs free 4 18. Irs free 6 17. Irs free 8 105 25. Irs free 3 24. Irs free 4 23. Irs free 5 22. Irs free 7 21. Irs free 9 21. Irs free 0 20. Irs free 2 19. Irs free 4 18. Irs free 6 17. Irs free 8 106 25. Irs free 3 24. Irs free 4 23. Irs free 5 22. Irs free 7 21. Irs free 9 21. Irs free 0 20. Irs free 2 19. Irs free 4 18. Irs free 6 17. Irs free 8 107 25. Irs free 2 24. Irs free 4 23. Irs free 5 22. Irs free 7 21. Irs free 8 21. Irs free 0 20. Irs free 2 19. Irs free 4 18. Irs free 6 17. Irs free 8 108 25. Irs free 2 24. Irs free 4 23. Irs free 5 22. Irs free 7 21. Irs free 8 21. Irs free 0 20. Irs free 2 19. Irs free 4 18. Irs free 6 17. Irs free 8 109 25. Irs free 2 24. Irs free 4 23. Irs free 5 22. Irs free 7 21. Irs free 8 21. Irs free 0 20. Irs free 2 19. Irs free 4 18. Irs free 6 17. Irs free 8 110 25. Irs free 2 24. Irs free 4 23. Irs free 5 22. Irs free 7 21. Irs free 8 21. Irs free 0 20. Irs free 2 19. Irs free 4 18. Irs free 6 17. Irs free 8 111 25. Irs free 2 24. Irs free 4 23. Irs free 5 22. Irs free 7 21. Irs free 8 21. Irs free 0 20. Irs free 2 19. Irs free 4 18. Irs free 6 17. Irs free 8 112 25. Irs free 2 24. Irs free 4 23. Irs free 5 22. Irs free 7 21. Irs free 8 21. Irs free 0 20. Irs free 2 19. Irs free 4 18. Irs free 6 17. Irs free 8 113 25. Irs free 2 24. Irs free 4 23. Irs free 5 22. Irs free 7 21. Irs free 8 21. Irs free 0 20. Irs free 2 19. Irs free 4 18. Irs free 6 17. Irs free 8 114 25. Irs free 2 24. Irs free 4 23. Irs free 5 22. Irs free 7 21. Irs free 8 21. Irs free 0 20. Irs free 2 19. Irs free 4 18. Irs free 6 17. Irs free 8 115+ 25. Irs free 2 24. Irs free 4 23. Irs free 5 22. Irs free 7 21. Irs free 8 21. Irs free 0 20. Irs free 2 19. Irs free 4 18. Irs free 6 17. Irs free 8 Appendix C. Irs free (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 free 8 21. Irs free 3 20. Irs free 9 20. Irs free 6 20. Irs free 2 19. Irs free 9 19. Irs free 6 19. Irs free 4 19. Irs free 1 18. Irs free 9 71 21. Irs free 3 20. Irs free 9 20. Irs free 5 20. Irs free 1 19. Irs free 7 19. Irs free 4 19. Irs free 1 18. Irs free 8 18. Irs free 5 18. Irs free 3 72 20. Irs free 9 20. Irs free 5 20. Irs free 0 19. Irs free 6 19. Irs free 3 18. Irs free 9 18. Irs free 6 18. Irs free 3 18. Irs free 0 17. Irs free 7 73 20. Irs free 6 20. Irs free 1 19. Irs free 6 19. Irs free 2 18. Irs free 8 18. Irs free 4 18. Irs free 1 17. Irs free 8 17. Irs free 5 17. Irs free 2 74 20. Irs free 2 19. Irs free 7 19. Irs free 3 18. Irs free 8 18. Irs free 4 18. Irs free 0 17. Irs free 6 17. Irs free 3 17. Irs free 0 16. Irs free 7 75 19. Irs free 9 19. Irs free 4 18. Irs free 9 18. Irs free 4 18. Irs free 0 17. Irs free 6 17. Irs free 2 16. Irs free 8 16. Irs free 5 16. Irs free 2 76 19. Irs free 6 19. Irs free 1 18. Irs free 6 18. Irs free 1 17. Irs free 6 17. Irs free 2 16. Irs free 8 16. Irs free 4 16. Irs free 0 15. Irs free 7 77 19. Irs free 4 18. Irs free 8 18. Irs free 3 17. Irs free 8 17. Irs free 3 16. Irs free 8 16. Irs free 4 16. Irs free 0 15. Irs free 6 15. Irs free 3 78 19. Irs free 1 18. Irs free 5 18. Irs free 0 17. Irs free 5 17. Irs free 0 16. Irs free 5 16. Irs free 0 15. Irs free 6 15. Irs free 2 14. Irs free 9 79 18. Irs free 9 18. Irs free 3 17. Irs free 7 17. Irs free 2 16. Irs free 7 16. Irs free 2 15. Irs free 7 15. Irs free 3 14. Irs free 9 14. Irs free 5 80 18. Irs free 7 18. Irs free 1 17. Irs free 5 16. Irs free 9 16. Irs free 4 15. Irs free 9 15. Irs free 4 15. Irs free 0 14. Irs free 5 14. Irs free 1 81 18. Irs free 5 17. Irs free 9 17. Irs free 3 16. Irs free 7 16. Irs free 2 15. Irs free 6 15. Irs free 1 14. Irs free 7 14. Irs free 2 13. Irs free 8 82 18. Irs free 3 17. Irs free 7 17. Irs free 1 16. Irs free 5 15. Irs free 9 15. Irs free 4 14. Irs free 9 14. Irs free 4 13. Irs free 9 13. Irs free 5 83 18. Irs free 2 17. Irs free 5 16. Irs free 9 16. Irs free 3 15. Irs free 7 15. Irs free 2 14. Irs free 7 14. Irs free 2 13. Irs free 7 13. Irs free 2 84 18. Irs free 0 17. Irs free 4 16. Irs free 7 16. Irs free 1 15. Irs free 5 15. Irs free 0 14. Irs free 4 13. Irs free 9 13. Irs free 4 13. Irs free 0 85 17. Irs free 9 17. Irs free 3 16. Irs free 6 16. Irs free 0 15. Irs free 4 14. Irs free 8 14. Irs free 3 13. Irs free 7 13. Irs free 2 12. Irs free 8 86 17. Irs free 8 17. Irs free 1 16. Irs free 5 15. Irs free 8 15. Irs free 2 14. Irs free 6 14. Irs free 1 13. Irs free 5 13. Irs free 0 12. Irs free 5 87 17. Irs free 7 17. Irs free 0 16. Irs free 4 15. Irs free 7 15. Irs free 1 14. Irs free 5 13. Irs free 9 13. Irs free 4 12. Irs free 9 12. Irs free 4 88 17. Irs free 6 16. Irs free 9 16. Irs free 3 15. Irs free 6 15. Irs free 0 14. Irs free 4 13. Irs free 8 13. Irs free 2 12. Irs free 7 12. Irs free 2 89 17. Irs free 6 16. Irs free 9 16. Irs free 2 15. Irs free 5 14. Irs free 9 14. Irs free 3 13. Irs free 7 13. Irs free 1 12. Irs free 6 12. Irs free 0 90 17. Irs free 5 16. Irs free 8 16. Irs free 1 15. Irs free 4 14. Irs free 8 14. Irs free 2 13. Irs free 6 13. Irs free 0 12. Irs free 4 11. Irs free 9 91 17. Irs free 4 16. Irs free 7 16. Irs free 0 15. Irs free 4 14. Irs free 7 14. Irs free 1 13. Irs free 5 12. Irs free 9 12. Irs free 3 11. Irs free 8 92 17. Irs free 4 16. Irs free 7 16. Irs free 0 15. Irs free 3 14. Irs free 6 14. Irs free 0 13. Irs free 4 12. Irs free 8 12. Irs free 2 11. Irs free 7 93 17. Irs free 3 16. Irs free 6 15. Irs free 9 15. Irs free 2 14. Irs free 6 13. Irs free 9 13. Irs free 3 12. Irs free 7 12. Irs free 1 11. Irs free 6 94 17. Irs free 3 16. Irs free 6 15. Irs free 9 15. Irs free 2 14. Irs free 5 13. Irs free 9 13. Irs free 2 12. Irs free 6 12. Irs free 0 11. Irs free 5 95 17. Irs free 3 16. Irs free 5 15. Irs free 8 15. Irs free 1 14. Irs free 5 13. Irs free 8 13. Irs free 2 12. Irs free 6 12. Irs free 0 11. Irs free 4 96 17. Irs free 2 16. Irs free 5 15. Irs free 8 15. Irs free 1 14. Irs free 4 13. Irs free 8 13. Irs free 1 12. Irs free 5 11. Irs free 9 11. Irs free 3 97 17. Irs free 2 16. Irs free 5 15. Irs free 8 15. Irs free 1 14. Irs free 4 13. Irs free 7 13. Irs free 1 12. Irs free 5 11. Irs free 9 11. Irs free 3 98 17. Irs free 2 16. Irs free 4 15. Irs free 7 15. Irs free 0 14. Irs free 3 13. Irs free 7 13. Irs free 0 12. Irs free 4 11. Irs free 8 11. Irs free 2 99 17. Irs free 2 16. Irs free 4 15. Irs free 7 15. Irs free 0 14. Irs free 3 13. Irs free 6 13. Irs free 0 12. Irs free 4 11. Irs free 8 11. Irs free 2 100 17. Irs free 1 16. Irs free 4 15. Irs free 7 15. Irs free 0 14. Irs free 3 13. Irs free 6 12. Irs free 9 12. Irs free 3 11. Irs free 7 11. Irs free 1 101 17. Irs free 1 16. Irs free 4 15. Irs free 6 14. Irs free 9 14. Irs free 2 13. Irs free 6 12. Irs free 9 12. Irs free 3 11. Irs free 7 11. Irs free 1 102 17. Irs free 1 16. Irs free 4 15. Irs free 6 14. Irs free 9 14. Irs free 2 13. Irs free 5 12. Irs free 9 12. Irs free 2 11. Irs free 6 11. Irs free 0 103 17. Irs free 1 16. Irs free 3 15. Irs free 6 14. Irs free 9 14. Irs free 2 13. Irs free 5 12. Irs free 9 12. Irs free 2 11. Irs free 6 11. Irs free 0 104 17. Irs free 1 16. Irs free 3 15. Irs free 6 14. Irs free 9 14. Irs free 2 13. Irs free 5 12. Irs free 8 12. Irs free 2 11. Irs free 6 11. Irs free 0 105 17. Irs free 1 16. Irs free 3 15. Irs free 6 14. Irs free 9 14. Irs free 2 13. Irs free 5 12. Irs free 8 12. Irs free 2 11. Irs free 5 10. Irs free 9 106 17. Irs free 1 16. Irs free 3 15. Irs free 6 14. Irs free 8 14. Irs free 1 13. Irs free 5 12. Irs free 8 12. Irs free 2 11. Irs free 5 10. Irs free 9 107 17. Irs free 0 16. Irs free 3 15. Irs free 6 14. Irs free 8 14. Irs free 1 13. Irs free 4 12. Irs free 8 12. Irs free 1 11. Irs free 5 10. Irs free 9 108 17. Irs free 0 16. Irs free 3 15. Irs free 5 14. Irs free 8 14. Irs free 1 13. Irs free 4 12. Irs free 8 12. Irs free 1 11. Irs free 5 10. Irs free 9 109 17. Irs free 0 16. Irs free 3 15. Irs free 5 14. Irs free 8 14. Irs free 1 13. Irs free 4 12. Irs free 8 12. Irs free 1 11. Irs free 5 10. Irs free 9 Appendix C. Irs free (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 free 0 16. Irs free 3 15. Irs free 5 14. Irs free 8 14. Irs free 1 13. Irs free 4 12. Irs free 7 12. Irs free 1 11. Irs free 5 10. Irs free 9 111 17. Irs free 0 16. Irs free 3 15. Irs free 5 14. Irs free 8 14. Irs free 1 13. Irs free 4 12. Irs free 7 12. Irs free 1 11. Irs free 5 10. Irs free 8 112 17. Irs free 0 16. Irs free 3 15. Irs free 5 14. Irs free 8 14. Irs free 1 13. Irs free 4 12. Irs free 7 12. Irs free 1 11. Irs free 5 10. Irs free 8 113 17. Irs free 0 16. Irs free 3 15. Irs free 5 14. Irs free 8 14. Irs free 1 13. Irs free 4 12. Irs free 7 12. Irs free 1 11. Irs free 4 10. Irs free 8 114 17. Irs free 0 16. Irs free 3 15. Irs free 5 14. Irs free 8 14. Irs free 1 13. Irs free 4 12. Irs free 7 12. Irs free 1 11. Irs free 4 10. Irs free 8 115+ 17. Irs free 0 16. Irs free 3 15. Irs free 5 14. Irs free 8 14. Irs free 1 13. Irs free 4 12. Irs free 7 12. Irs free 1 11. Irs free 4 10. Irs free 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 free 8 13. Irs free 4 13. Irs free 1 12. Irs free 8 12. Irs free 6 12. Irs free 3 12. Irs free 1 11. Irs free 9 11. Irs free 7 11. Irs free 5 81 13. Irs free 4 13. Irs free 1 12. Irs free 7 12. Irs free 4 12. Irs free 2 11. Irs free 9 11. Irs free 7 11. Irs free 4 11. Irs free 3 11. Irs free 1 82 13. Irs free 1 12. Irs free 7 12. Irs free 4 12. Irs free 1 11. Irs free 8 11. Irs free 5 11. Irs free 3 11. Irs free 0 10. Irs free 8 10. Irs free 6 83 12. Irs free 8 12. Irs free 4 12. Irs free 1 11. Irs free 7 11. Irs free 4 11. Irs free 1 10. Irs free 9 10. Irs free 6 10. Irs free 4 10. Irs free 2 84 12. Irs free 6 12. Irs free 2 11. Irs free 8 11. Irs free 4 11. Irs free 1 10. Irs free 8 10. Irs free 5 10. Irs free 3 10. Irs free 1 9. Irs free 9 85 12. Irs free 3 11. Irs free 9 11. Irs free 5 11. Irs free 1 10. Irs free 8 10. Irs free 5 10. Irs free 2 9. Irs free 9 9. Irs free 7 9. Irs free 5 86 12. Irs free 1 11. Irs free 7 11. Irs free 3 10. Irs free 9 10. Irs free 5 10. Irs free 2 9. Irs free 9 9. Irs free 6 9. Irs free 4 9. Irs free 2 87 11. Irs free 9 11. Irs free 4 11. Irs free 0 10. Irs free 6 10. Irs free 3 9. Irs free 9 9. Irs free 6 9. Irs free 4 9. Irs free 1 8. Irs free 9 88 11. Irs free 7 11. Irs free 3 10. Irs free 8 10. Irs free 4 10. Irs free 1 9. Irs free 7 9. Irs free 4 9. Irs free 1 8. Irs free 8 8. Irs free 6 89 11. Irs free 5 11. Irs free 1 10. Irs free 6 10. Irs free 2 9. Irs free 9 9. Irs free 5 9. Irs free 2 8. Irs free 9 8. Irs free 6 8. Irs free 3 90 11. Irs free 4 10. Irs free 9 10. Irs free 5 10. Irs free 1 9. Irs free 7 9. Irs free 3 9. Irs free 0 8. Irs free 6 8. Irs free 3 8. Irs free 1 91 11. Irs free 3 10. Irs free 8 10. Irs free 3 9. Irs free 9 9. Irs free 5 9. Irs free 1 8. Irs free 8 8. Irs free 4 8. Irs free 1 7. Irs free 9 92 11. Irs free 2 10. Irs free 7 10. Irs free 2 9. Irs free 8 9. Irs free 3 9. Irs free 0 8. Irs free 6 8. Irs free 3 8. Irs free 0 7. Irs free 7 93 11. Irs free 1 10. Irs free 6 10. Irs free 1 9. Irs free 6 9. Irs free 2 8. Irs free 8 8. Irs free 5 8. Irs free 1 7. Irs free 8 7. Irs free 5 94 11. Irs free 0 10. Irs free 5 10. Irs free 0 9. Irs free 5 9. Irs free 1 8. Irs free 7 8. Irs free 3 8. Irs free 0 7. Irs free 6 7. Irs free 3 95 10. Irs free 9 10. Irs free 4 9. Irs free 9 9. Irs free 4 9. Irs free 0 8. Irs free 6 8. Irs free 2 7. Irs free 8 7. Irs free 5 7. Irs free 2 96 10. Irs free 8 10. Irs free 3 9. Irs free 8 9. Irs free 3 8. Irs free 9 8. Irs free 5 8. Irs free 1 7. Irs free 7 7. Irs free 4 7. Irs free 1 97 10. Irs free 7 10. Irs free 2 9. Irs free 7 9. Irs free 2 8. Irs free 8 8. Irs free 4 8. Irs free 0 7. Irs free 6 7. Irs free 3 6. Irs free 9 98 10. Irs free 7 10. Irs free 1 9. Irs free 6 9. Irs free 2 8. Irs free 7 8. Irs free 3 7. Irs free 9 7. Irs free 5 7. Irs free 1 6. Irs free 8 99 10. Irs free 6 10. Irs free 1 9. Irs free 6 9. Irs free 1 8. Irs free 6 8. Irs free 2 7. Irs free 8 7. Irs free 4 7. Irs free 0 6. Irs free 7 100 10. Irs free 6 10. Irs free 0 9. Irs free 5 9. Irs free 0 8. Irs free 5 8. Irs free 1 7. Irs free 7 7. Irs free 3 6. Irs free 9 6. Irs free 6 101 10. Irs free 5 10. Irs free 0 9. Irs free 4 9. Irs free 0 8. Irs free 5 8. Irs free 0 7. Irs free 6 7. Irs free 2 6. Irs free 9 6. Irs free 5 102 10. Irs free 5 9. Irs free 9 9. Irs free 4 8. Irs free 9 8. Irs free 4 8. Irs free 0 7. Irs free 5 7. Irs free 1 6. Irs free 8 6. Irs free 4 103 10. Irs free 4 9. Irs free 9 9. Irs free 4 8. Irs free 8 8. Irs free 4 7. Irs free 9 7. Irs free 5 7. Irs free 1 6. Irs free 7 6. Irs free 3 104 10. Irs free 4 9. Irs free 8 9. Irs free 3 8. Irs free 8 8. Irs free 3 7. Irs free 9 7. Irs free 4 7. Irs free 0 6. Irs free 6 6. Irs free 3 105 10. Irs free 4 9. Irs free 8 9. Irs free 3 8. Irs free 8 8. Irs free 3 7. Irs free 8 7. Irs free 4 7. Irs free 0 6. Irs free 6 6. Irs free 2 106 10. Irs free 3 9. Irs free 8 9. Irs free 2 8. Irs free 7 8. Irs free 2 7. Irs free 8 7. Irs free 3 6. Irs free 9 6. Irs free 5 6. Irs free 2 107 10. Irs free 3 9. Irs free 8 9. Irs free 2 8. Irs free 7 8. Irs free 2 7. Irs free 7 7. Irs free 3 6. Irs free 9 6. Irs free 5 6. Irs free 1 108 10. Irs free 3 9. Irs free 7 9. Irs free 2 8. Irs free 7 8. Irs free 2 7. Irs free 7 7. Irs free 3 6. Irs free 8 6. Irs free 4 6. Irs free 1 109 10. Irs free 3 9. Irs free 7 9. Irs free 2 8. Irs free 7 8. Irs free 2 7. Irs free 7 7. Irs free 2 6. Irs free 8 6. Irs free 4 6. Irs free 0 110 10. Irs free 3 9. Irs free 7 9. Irs free 2 8. Irs free 6 8. Irs free 1 7. Irs free 7 7. Irs free 2 6. Irs free 8 6. Irs free 4 6. Irs free 0 111 10. Irs free 3 9. Irs free 7 9. Irs free 1 8. Irs free 6 8. Irs free 1 7. Irs free 6 7. Irs free 2 6. Irs free 8 6. Irs free 3 6. Irs free 0 112 10. Irs free 2 9. Irs free 7 9. Irs free 1 8. Irs free 6 8. Irs free 1 7. Irs free 6 7. Irs free 2 6. Irs free 7 6. Irs free 3 5. Irs free 9 113 10. Irs free 2 9. Irs free 7 9. Irs free 1 8. Irs free 6 8. Irs free 1 7. Irs free 6 7. Irs free 2 6. Irs free 7 6. Irs free 3 5. Irs free 9 114 10. Irs free 2 9. Irs free 7 9. Irs free 1 8. Irs free 6 8. Irs free 1 7. Irs free 6 7. Irs free 1 6. Irs free 7 6. Irs free 3 5. Irs free 9 115+ 10. Irs free 2 9. Irs free 7 9. Irs free 1 8. Irs free 6 8. Irs free 1 7. Irs free 6 7. Irs free 1 6. Irs free 7 6. Irs free 3 5. Irs free 9 Appendix C. Irs free (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 free 8 7. Irs free 6 7. Irs free 4 7. Irs free 2 7. Irs free 1 6. Irs free 9 6. Irs free 8 6. Irs free 6 6. Irs free 5 6. Irs free 4 91 7. Irs free 6 7. Irs free 4 7. Irs free 2 7. Irs free 0 6. Irs free 8 6. Irs free 7 6. Irs free 5 6. Irs free 4 6. Irs free 3 6. Irs free 1 92 7. Irs free 4 7. Irs free 2 7. Irs free 0 6. Irs free 8 6. Irs free 6 6. Irs free 4 6. Irs free 3 6. Irs free 1 6. Irs free 0 5. Irs free 9 93 7. Irs free 2 7. Irs free 0 6. Irs free 8 6. Irs free 6 6. Irs free 4 6. Irs free 2 6. Irs free 1 5. Irs free 9 5. Irs free 8 5. Irs free 6 94 7. Irs free 1 6. Irs free 8 6. Irs free 6 6. Irs free 4 6. Irs free 2 6. Irs free 0 5. Irs free 9 5. Irs free 7 5. Irs free 6 5. Irs free 4 95 6. Irs free 9 6. Irs free 7 6. Irs free 4 6. Irs free 2 6. Irs free 0 5. Irs free 8 5. Irs free 7 5. Irs free 5 5. Irs free 4 5. Irs free 2 96 6. Irs free 8 6. Irs free 5 6. Irs free 3 6. Irs free 1 5. Irs free 9 5. Irs free 7 5. Irs free 5 5. Irs free 3 5. Irs free 2 5. Irs free 0 97 6. Irs free 6 6. Irs free 4 6. Irs free 1 5. Irs free 9 5. Irs free 7 5. Irs free 5 5. Irs free 3 5. Irs free 2 5. Irs free 0 4. Irs free 9 98 6. Irs free 5 6. Irs free 3 6. Irs free 0 5. Irs free 8 5. Irs free 6 5. Irs free 4 5. Irs free 2 5. Irs free 0 4. Irs free 8 4. Irs free 7 99 6. Irs free 4 6. Irs free 1 5. Irs free 9 5. Irs free 6 5. Irs free 4 5. Irs free 2 5. Irs free 0 4. Irs free 9 4. Irs free 7 4. Irs free 5 100 6. Irs free 3 6. Irs free 0 5. Irs free 8 5. Irs free 5 5. Irs free 3 5. Irs free 1 4. Irs free 9 4. Irs free 7 4. Irs free 5 4. Irs free 4 101 6. Irs free 2 5. Irs free 9 5. Irs free 6 5. Irs free 4 5. Irs free 2 5. Irs free 0 4. Irs free 8 4. Irs free 6 4. Irs free 4 4. Irs free 2 102 6. Irs free 1 5. Irs free 8 5. Irs free 5 5. Irs free 3 5. Irs free 1 4. Irs free 8 4. Irs free 6 4. Irs free 4 4. Irs free 3 4. Irs free 1 103 6. Irs free 0 5. Irs free 7 5. Irs free 4 5. Irs free 2 5. Irs free 0 4. Irs free 7 4. Irs free 5 4. Irs free 3 4. Irs free 1 4. Irs free 0 104 5. Irs free 9 5. Irs free 6 5. Irs free 4 5. Irs free 1 4. Irs free 9 4. Irs free 6 4. Irs free 4 4. Irs free 2 4. Irs free 0 3. Irs free 8 105 5. Irs free 9 5. Irs free 6 5. Irs free 3 5. Irs free 0 4. Irs free 8 4. Irs free 5 4. Irs free 3 4. Irs free 1 3. Irs free 9 3. Irs free 7 106 5. Irs free 8 5. Irs free 5 5. Irs free 2 4. Irs free 9 4. Irs free 7 4. Irs free 5 4. Irs free 2 4. Irs free 0 3. Irs free 8 3. Irs free 6 107 5. Irs free 8 5. Irs free 4 5. Irs free 1 4. Irs free 9 4. Irs free 6 4. Irs free 4 4. Irs free 2 3. Irs free 9 3. Irs free 7 3. Irs free 5 108 5. Irs free 7 5. Irs free 4 5. Irs free 1 4. Irs free 8 4. Irs free 6 4. Irs free 3 4. Irs free 1 3. Irs free 9 3. Irs free 7 3. Irs free 5 109 5. Irs free 7 5. Irs free 3 5. Irs free 0 4. Irs free 8 4. Irs free 5 4. Irs free 3 4. Irs free 0 3. Irs free 8 3. Irs free 6 3. Irs free 4 110 5. Irs free 6 5. Irs free 3 5. Irs free 0 4. Irs free 7 4. Irs free 5 4. Irs free 2 4. Irs free 0 3. Irs free 8 3. Irs free 5 3. Irs free 3 111 5. Irs free 6 5. Irs free 3 5. Irs free 0 4. Irs free 7 4. Irs free 4 4. Irs free 2 3. Irs free 9 3. Irs free 7 3. Irs free 5 3. Irs free 3 112 5. Irs free 6 5. Irs free 3 4. Irs free 9 4. Irs free 7 4. Irs free 4 4. Irs free 1 3. Irs free 9 3. Irs free 7 3. Irs free 5 3. Irs free 2 113 5. Irs free 6 5. Irs free 2 4. Irs free 9 4. Irs free 6 4. Irs free 4 4. Irs free 1 3. Irs free 9 3. Irs free 6 3. Irs free 4 3. Irs free 2 114 5. Irs free 6 5. Irs free 2 4. Irs free 9 4. Irs free 6 4. Irs free 3 4. Irs free 1 3. Irs free 9 3. Irs free 6 3. Irs free 4 3. Irs free 2 115+ 5. Irs free 5 5. Irs free 2 4. Irs free 9 4. Irs free 6 4. Irs free 3 4. Irs free 1 3. Irs free 8 3. Irs free 6 3. Irs free 4 3. Irs free 1 Appendix C. Irs free (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 free 2 4. Irs free 1 3. Irs free 9 3. Irs free 8 3. Irs free 7 3. Irs free 5 3. Irs free 4 3. Irs free 3 3. Irs free 3 3. Irs free 2 101 4. Irs free 1 3. Irs free 9 3. Irs free 7 3. Irs free 6 3. Irs free 5 3. Irs free 4 3. Irs free 2 3. Irs free 1 3. Irs free 1 3. Irs free 0 102 3. Irs free 9 3. Irs free 7 3. Irs free 6 3. Irs free 4 3. Irs free 3 3. Irs free 2 3. Irs free 1 3. Irs free 0 2. Irs free 9 2. Irs free 8 103 3. Irs free 8 3. Irs free 6 3. Irs free 4 3. Irs free 3 3. Irs free 2 3. Irs free 0 2. Irs free 9 2. Irs free 8 2. Irs free 7 2. Irs free 6 104 3. Irs free 7 3. Irs free 5 3. Irs free 3 3. Irs free 2 3. Irs free 0 2. Irs free 9 2. Irs free 7 2. Irs free 6 2. Irs free 5 2. Irs free 4 105 3. Irs free 5 3. Irs free 4 3. Irs free 2 3. Irs free 0 2. Irs free 9 2. Irs free 7 2. Irs free 6 2. Irs free 5 2. Irs free 4 2. Irs free 3 106 3. Irs free 4 3. Irs free 2 3. Irs free 1 2. Irs free 9 2. Irs free 7 2. Irs free 6 2. Irs free 4 2. Irs free 3 2. Irs free 2 2. Irs free 1 107 3. Irs free 3 3. Irs free 1 3. Irs free 0 2. Irs free 8 2. Irs free 6 2. Irs free 5 2. Irs free 3 2. Irs free 2 2. Irs free 1 2. Irs free 0 108 3. Irs free 3 3. Irs free 1 2. Irs free 9 2. Irs free 7 2. Irs free 5 2. Irs free 4 2. Irs free 2 2. Irs free 1 1. Irs free 9 1. Irs free 8 109 3. Irs free 2 3. Irs free 0 2. Irs free 8 2. Irs free 6 2. Irs free 4 2. Irs free 3 2. Irs free 1 2. Irs free 0 1. Irs free 8 1. Irs free 7 110 3. Irs free 1 2. Irs free 9 2. Irs free 7 2. Irs free 5 2. Irs free 3 2. Irs free 2 2. Irs free 0 1. Irs free 9 1. Irs free 7 1. Irs free 6 111 3. Irs free 1 2. Irs free 9 2. Irs free 7 2. Irs free 5 2. Irs free 3 2. Irs free 1 1. Irs free 9 1. Irs free 8 1. Irs free 6 1. Irs free 5 112 3. Irs free 0 2. Irs free 8 2. Irs free 6 2. Irs free 4 2. Irs free 2 2. Irs free 0 1. Irs free 9 1. Irs free 7 1. Irs free 5 1. Irs free 4 113 3. Irs free 0 2. Irs free 8 2. Irs free 6 2. Irs free 4 2. Irs free 2 2. Irs free 0 1. Irs free 8 1. Irs free 6 1. Irs free 5 1. Irs free 3 114 3. Irs free 0 2. Irs free 7 2. Irs free 5 2. Irs free 3 2. Irs free 1 1. Irs free 9 1. Irs free 8 1. Irs free 6 1. Irs free 4 1. Irs free 3 115+ 2. Irs free 9 2. Irs free 7 2. Irs free 5 2. Irs free 3 2. Irs free 1 1. Irs free 9 1. Irs free 7 1. Irs free 5 1. Irs free 4 1. Irs free 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 free 5 1. Irs free 4 1. Irs free 3 1. Irs free 2 1. Irs free 1 1. Irs free 1         111 1. Irs free 4 1. Irs free 2 1. Irs free 1 1. Irs free 1 1. Irs free 0 1. Irs free 0         112 1. Irs free 3 1. Irs free 1 1. Irs free 0 1. Irs free 0 1. Irs free 0 1. Irs free 0         113 1. Irs free 2 1. Irs free 1 1. Irs free 0 1. Irs free 0 1. Irs free 0 1. Irs free 0         114 1. Irs free 1 1. Irs free 0 1. Irs free 0 1. Irs free 0 1. Irs free 0 1. Irs free 0         115+ 1. Irs free 1 1. Irs free 0 1. Irs free 0 1. Irs free 0 1. Irs free 0 1. Irs free 0         Appendix C. Irs free 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 free 4 93 9. Irs free 6 71 26. Irs free 5 94 9. Irs free 1 72 25. Irs free 6 95 8. Irs free 6 73 24. Irs free 7 96 8. Irs free 1 74 23. Irs free 8 97 7. Irs free 6 75 22. Irs free 9 98 7. Irs free 1 76 22. Irs free 0 99 6. Irs free 7 77 21. Irs free 2 100 6. Irs free 3 78 20. Irs free 3 101 5. Irs free 9 79 19. Irs free 5 102 5. Irs free 5 80 18. Irs free 7 103 5. Irs free 2 81 17. Irs free 9 104 4. Irs free 9 82 17. Irs free 1 105 4. Irs free 5 83 16. Irs free 3 106 4. Irs free 2 84 15. Irs free 5 107 3. Irs free 9 85 14. Irs free 8 108 3. Irs free 7 86 14. Irs free 1 109 3. Irs free 4 87 13. Irs free 4 110 3. Irs free 1 88 12. Irs free 7 111 2. Irs free 9 89 12. Irs free 0 112 2. Irs free 6 90 11. Irs free 4 113 2. Irs free 4 91 10. Irs free 8 114 2. Irs free 1 92 10. Irs free 2 115 and over 1. Irs free 9 Prev  Up  Next   Home   More Online Publications