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Myfreetaxes com 8. Myfreetaxes com   Foreign Insurance Taxes Table of Contents Premium. Myfreetaxes com Tax is imposed on insurance policies issued by foreign insurers. Myfreetaxes com Any person who makes, signs, issues, or sells any of the documents and instruments subject to the tax, or for whose use or benefit they are made, signed, issued, or sold, is liable for the tax. Myfreetaxes com The following tax rates apply to each dollar (or fraction thereof) of the premium paid. Myfreetaxes com Casualty insurance and indemnity, fidelity, and surety bonds: 4 cents. Myfreetaxes com For example, on a premium payment of $10. Myfreetaxes com 10, the tax is 44 cents. Myfreetaxes com Life, sickness, and accident insurance, and annuity contracts: 1 cent. Myfreetaxes com For example, on a premium payment of $10. Myfreetaxes com 10, the tax is 11 cents. Myfreetaxes com Reinsurance policies covering any of the taxable contracts described in items (1) and (2): 1 cent. Myfreetaxes com However, the tax does not apply to casualty insurance premiums paid to foreign insurers for coverage of export goods in transit to foreign destinations. Myfreetaxes com Premium. Myfreetaxes com   Premium means the agreed price or consideration for assuming and carrying the risk or obligation. Myfreetaxes com It includes any additional charge or assessment payable under the contract, whether in one sum or installments. Myfreetaxes com If premiums are refunded, claim the tax paid on those premiums as an overpayment against tax due on other premiums paid or file a claim for refund. Myfreetaxes com When liability attaches. Myfreetaxes com   The liability for this tax attaches when the premium payment is transferred to the foreign insurer or reinsurer (including transfers to any bank, trust fund, or similar recipient designated by the foreign insurer or reinsurer) or to any nonresident agent, solicitor, or broker. Myfreetaxes com A person can pay the tax before the liability attaches if the person keeps records consistent with that practice. Myfreetaxes com Who must file. Myfreetaxes com   The person who pays the premium to the foreign insurer (or to any nonresident person such as a foreign broker) must pay the tax and file the return. Myfreetaxes com Otherwise, any person who issued or sold the policy, or who is insured under the policy, is required to pay the tax and file the return. Myfreetaxes com    The person liable for this tax must keep accurate records that identify each policy or instrument subject to tax. Myfreetaxes com These records must clearly establish the type of policy or instrument, the gross premium paid, the identity of the insured and insurer, and the total premium charged. Myfreetaxes com If the premium is to be paid in installments, the records must also establish the amount and anniversary date of each installment. Myfreetaxes com   The records must be kept at the place of business or other convenient location for at least 3 years after the later of the date any part of the tax became due, or the date any part of the tax was paid. Myfreetaxes com During this period, the records must be readily accessible to the IRS. Myfreetaxes com   The person having control or possession of a policy or instrument subject to this tax must keep the policy for at least 3 years after the date any part of the tax on it was paid. Myfreetaxes com For information on reinsurance premiums paid from one foreign insurer to another foreign insurer, see Rev. Myfreetaxes com Rul. Myfreetaxes com 2008-15. Myfreetaxes com You can find Rev. Myfreetaxes com Rul. Myfreetaxes com 2008-15 on page 633 of I. Myfreetaxes com R. Myfreetaxes com B. Myfreetaxes com 2008-12 at www. Myfreetaxes com irs. Myfreetaxes com gov/pub/irs-irbs/irb08-12. Myfreetaxes com pdf. Myfreetaxes com Treaty-based positions under IRC 6114. Myfreetaxes com   You may have to file an annual report disclosing the amount of premiums exempt from United States excise tax as a result of the application of a treaty with the United States that overrides (or otherwise modifies) any provision of the Internal Revenue Code. Myfreetaxes com   Attach any disclosure statement to the first quarter Form 720. Myfreetaxes com You may be able to use Form 8833, Treaty-Based Return Position Disclosure Under Section 6114 or 7701(b), as a disclosure statement. Myfreetaxes com See the Instructions for Form 720 for information on how and where to file. Myfreetaxes com   See Revenue Procedure 92-14 in Cumulative Bulletin 1992-1 for procedures you can use to claim a refund of this tax under certain U. Myfreetaxes com S. Myfreetaxes com treaties. Myfreetaxes com Prev  Up  Next   Home   More Online Publications
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Tax Information For Partnerships

2008 Changes to Form 1065 - Frequently Asked Questions
Form 1065 has a number of changes for 2008. For example, Schedule B and Schedule K-1 require reporting of ownership percentages. The FAQ page on Form 1065 changes offers helpful examples.

Partnership - Audit Techniques Guide (ATG)
The focus is on issues that fall within sections 701 through 761 of the Code (Subchapter K). Subchapter K deals primarily with the formation, operation, and termination of partnerships. Many issues arise during the initial or final year of the partnership.

Starting a Business
If you’re considering starting a business, then start here. This section provides links to everything from a checklist for a new business to selecting a business structure and more.

Notification of Possible Filing Requirement
This reminder is being issued to alert partnerships that they may have an additional filing requirement with the Internal Revenue Service related to a foreign partner(s) on their partnership return.

Modernized e-file (MeF) for Partnerships
This web site provides an overview of electronic filing and more detailed information for those partnerships that prepare and transmit their own income tax returns using MeF. Partnerships that rely upon third party tax professionals to prepare and transmit their tax returns should consult their tax professional.

Partnerships
A partnership is the relationship existing between two or more persons who join to carry on a trade or business.

Publicly Traded Partnerships
This page contains information related to publicly traded partnerships that have effectively connected income, gain, or loss and who must pay withholding tax on any distributions of income made to its foreign partners.

Report of Foreign Bank and Financial Accounts (FBAR)
If you own a foreign bank account, brokerage account, mutual fund, unit trust, or other financial account, then you may be required to report the account yearly to the Internal Revenue Service.

Page Last Reviewed or Updated: 30-Mar-2014

The Myfreetaxes Com

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