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Tax Forms For 2009

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Tax Forms For 2009

Tax forms for 2009 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. Tax forms for 2009 Appendix A — Summary Record of Traditional IRA(s) for 2013 and Worksheet for Determining Required Minimum Distributions. Tax forms for 2009 Appendix B — Worksheets you use if you receive social security benefits and are subject to the IRA deduction phaseout rules. Tax forms for 2009 A filled-in example is included. Tax forms for 2009 Worksheet 1, Computation of Modified AGI. Tax forms for 2009 Worksheet 2, Computation of Traditional IRA Deduction for 2013. Tax forms for 2009 Worksheet 3, Computation of Taxable Social Security Benefits. Tax forms for 2009 Comprehensive Example and completed worksheets. Tax forms for 2009 Appendix C — Life Expectancy Tables. Tax forms for 2009 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. Tax forms for 2009 Table I (Single Life Expectancy). Tax forms for 2009 Table II (Joint Life and Last Survivor Expectancy). Tax forms for 2009 Table III (Uniform Lifetime). Tax forms for 2009 Appendix A. Tax forms for 2009 Summary Record of Traditional IRA(s) for 2013   Name ______________________________________ I was □ covered □ not covered by my employer's retirement plan during the year. Tax forms for 2009 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. Tax forms for 2009         2. Tax forms for 2009         3. Tax forms for 2009         4. Tax forms for 2009         5. Tax forms for 2009         6. Tax forms for 2009         7. Tax forms for 2009         8. Tax forms for 2009         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. Tax forms for 2009             2. Tax forms for 2009             3. Tax forms for 2009             4. Tax forms for 2009             5. Tax forms for 2009             6. Tax forms for 2009             7. Tax forms for 2009             8. Tax forms for 2009             Total               Basis of all traditional IRAs for 2013 and earlier years (from Form 8606, line 14) $ Note. Tax forms for 2009 You should keep copies of your income tax return, and Forms W-2, 8606, and 5498. Tax forms for 2009 Appendix A. Tax forms for 2009 (Continued) Worksheet for Determining Required Minimum Distributions 1. Tax forms for 2009 Age 70½ 71½ 72½ 73½ 74½ 2. Tax forms for 2009 Year age was reached           3. Tax forms for 2009 Value of IRA at the close of business on  December 31 of the year immediately prior to the year on line 21           4. Tax forms for 2009 Distribution period from Table III or life expectancy  from Life Expectancy Table I or Table II2           5. Tax forms for 2009 Required distribution (divide line 3 by line 4)3                         1. Tax forms for 2009 Age 75½ 76½ 77½ 78½ 79½ 2. Tax forms for 2009 Year age was reached           3. Tax forms for 2009 Value of IRA at the close of business on  December 31 of the year immediately prior to the year on line 21           4. Tax forms for 2009 Distribution period from Table III or life expectancy from Life Expectancy Table I or Table II2           5. Tax forms for 2009 Required distribution (divide line 3 by line 4)3                         1. Tax forms for 2009 Age 80½ 81½ 82½ 83½ 84½ 2. Tax forms for 2009 Year age was reached           3. Tax forms for 2009 Value of IRA at the close of business on  December 31 of the year immediately prior to the year on line 21           4. Tax forms for 2009 Distribution period from Table III or life expectancy from Life Expectancy Table I or Table II2           5. Tax forms for 2009 Required distribution (divide line 3 by line 4)3                         1. Tax forms for 2009 Age 85½ 86½ 87½ 88½ 89½ 2. Tax forms for 2009 Year age was reached           3. Tax forms for 2009 Value of IRA at the close of business on  December 31 of the year immediately prior to the year on line 21           4. Tax forms for 2009 Distribution period from Table III or life expectancy from Life Expectancy Table I or Table II2           5. Tax forms for 2009 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. Tax forms for 2009 2Use the appropriate life expectancy or distribution period for each year and for each IRA. Tax forms for 2009 3If you have more than one IRA, you must withdraw an amount equal to the total of the required distributions figured for each IRA. Tax forms for 2009 You can, however, withdraw the total from one IRA or from more than one IRA. Tax forms for 2009 Appendix B. Tax forms for 2009 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. Tax forms for 2009 (See Are You Covered by an Employer Plan? in chapter 1. Tax forms for 2009 )  Use Worksheet 1 to figure your modified adjusted gross income. Tax forms for 2009 This amount is needed in the computation of your IRA deduction, if any, which is figured using Worksheet 2. Tax forms for 2009   The IRA deduction figured using Worksheet 2 is entered on your tax return. Tax forms for 2009 Worksheet 1 Computation of Modified AGI (For use only by taxpayers who receive social security benefits)   Filing Status — Check only one box:  □ A. Tax forms for 2009 Married filing jointly  □ B. Tax forms for 2009 Single, Head of Household, Qualifying Widow(er), or Married filing separately and  lived apart from your spouse during the entire year  □ C. Tax forms for 2009 Married filing separately and lived with your spouse at any time during the year     1. Tax forms for 2009 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. Tax forms for 2009 )  1. Tax forms for 2009   2. Tax forms for 2009 Enter the amount in box 5 of all Forms SSA-1099 and Forms RRB-1099  2. Tax forms for 2009   3. Tax forms for 2009 Enter one-half of line 2  3. Tax forms for 2009   4. Tax forms for 2009 Enter the amount of any foreign earned income exclusion, foreign housing exclusion, U. Tax forms for 2009 S. Tax forms for 2009 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. Tax forms for 2009   5. Tax forms for 2009 Enter the amount of any tax-exempt interest reported on line 8b of Form 1040 or 1040A  5. Tax forms for 2009   6. Tax forms for 2009 Add lines 1, 3, 4, and 5  6. Tax forms for 2009   7. Tax forms for 2009 Enter the amount listed below for your filing status. Tax forms for 2009 $32,000 if you checked box A above. Tax forms for 2009 $25,000 if you checked box B above. Tax forms for 2009 $0 if you checked box C above. Tax forms for 2009  7. Tax forms for 2009   8. Tax forms for 2009 Subtract line 7 from line 6. Tax forms for 2009 If zero or less, enter -0- on this line  8. Tax forms for 2009   9. Tax forms for 2009 If line 8 is zero, skip to line 17, enter -0-, and continue with line 18. Tax forms for 2009   If line 8 is more than zero, enter the amount listed below for your filing status. Tax forms for 2009 $12,000 if you checked box A above. Tax forms for 2009 $9,000 if you checked box B above. Tax forms for 2009 $0 if you checked box C above  9. Tax forms for 2009   10. Tax forms for 2009 Subtract line 9 from line 8. Tax forms for 2009 If zero or less, enter -0-  10. Tax forms for 2009   11. Tax forms for 2009 Enter the smaller of line 8 or line 9  11. Tax forms for 2009   12. Tax forms for 2009 Enter one-half of line 11  12. Tax forms for 2009   13. Tax forms for 2009 Enter the smaller of line 3 or line 12  13. Tax forms for 2009   14. Tax forms for 2009 Multiply line 10 by . Tax forms for 2009 85. Tax forms for 2009 If line 10 is zero, enter -0-  14. Tax forms for 2009   15. Tax forms for 2009 Add lines 13 and 14  15. Tax forms for 2009   16. Tax forms for 2009 Multiply line 2 by . Tax forms for 2009 85  16. Tax forms for 2009   17. Tax forms for 2009 Taxable benefits to be included in modified AGI for traditional IRA deduction purposes. Tax forms for 2009  Enter the smaller of line 15 or line 16  17. Tax forms for 2009   18. Tax forms for 2009 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. Tax forms for 2009   19. Tax forms for 2009 Modified AGI for determining your reduced traditional IRA deduction — add lines 1, 17, and 18. Tax forms for 2009 Enter here and on line 2 of Worksheet 2, next  19. Tax forms for 2009   Appendix B. Tax forms for 2009 (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 . Tax forms for 2009 . Tax forms for 2009 . Tax forms for 2009 AND your modified AGI is over . Tax forms for 2009 . Tax forms for 2009 . Tax forms for 2009 THEN enter on line 1 below . Tax forms for 2009 . Tax forms for 2009 . Tax forms for 2009                 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. Tax forms for 2009 Skip this worksheet, proceed to Worksheet 3, and enter your IRA deduction on line 2 of Worksheet 3. Tax forms for 2009  **If you did not live with your spouse at any time during the year, consider your filing status as single. Tax forms for 2009  Note. Tax forms for 2009 If you were married and you or your spouse worked and you both contributed to IRAs, figure the deduction for each of you separately. Tax forms for 2009               1. Tax forms for 2009 Enter the applicable amount from above 1. Tax forms for 2009   2. Tax forms for 2009 Enter your modified AGI from Worksheet 1, line 19 2. Tax forms for 2009     Note. Tax forms for 2009 If line 2 is equal to or more than the amount on line 1, stop here; your traditional IRA contributions are not deductible. Tax forms for 2009 Proceed to Worksheet 3. Tax forms for 2009     3. Tax forms for 2009 Subtract line 2 from line 1 3. Tax forms for 2009   4. Tax forms for 2009 Multiply line 3 by the percentage below that applies to you. Tax forms for 2009 If the result is not a multiple of $10, round it to the next highest multiple of $10. Tax forms for 2009 (For example, $611. Tax forms for 2009 40 is rounded to $620. Tax forms for 2009 ) However, if the result is less than $200, enter $200. Tax forms for 2009       Married filing jointly or qualifying widow(er) and you are covered by an employer plan, multiply line 3 by 27. Tax forms for 2009 5%  (. Tax forms for 2009 275) (by 32. Tax forms for 2009 5% (. Tax forms for 2009 325) if you are age 50 or older). Tax forms for 2009 All others, multiply line 3 by 55% (. Tax forms for 2009 55) (by 65% (. Tax forms for 2009 65) if you are age 50 or older). Tax forms for 2009 4. Tax forms for 2009   5. Tax forms for 2009 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). Tax forms for 2009 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. Tax forms for 2009   6. Tax forms for 2009 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. Tax forms for 2009   7. Tax forms for 2009 Deduction. Tax forms for 2009 Compare lines 4, 5, and 6. Tax forms for 2009 Enter the smallest amount here (or a smaller amount if you choose). Tax forms for 2009 Enter this amount on the Form 1040 or 1040A line for your IRA. Tax forms for 2009 (If the amount on line 6 is more than the amount on line 7, complete line 8. Tax forms for 2009 ) 7. Tax forms for 2009   8. Tax forms for 2009 Nondeductible contributions. Tax forms for 2009 Subtract line 7 from line 5 or 6, whichever is smaller. Tax forms for 2009 Enter the result here and on line 1 of your Form 8606, Nondeductible IRAs. Tax forms for 2009 8. Tax forms for 2009   Appendix B. Tax forms for 2009 (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. Tax forms for 2009 Married filing jointly                   □ B. Tax forms for 2009 Single, Head of Household, Qualifying Widow(er), or Married filing separately  and lived apart from your spouse during the entire year                   □ C. Tax forms for 2009 Married filing separately and lived with your spouse at any time during the  year             1. Tax forms for 2009 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. Tax forms for 2009 ) 1. Tax forms for 2009   2. Tax forms for 2009 Deduction(s) from line 7 of Worksheet(s) 2 2. Tax forms for 2009   3. Tax forms for 2009 Subtract line 2 from line 1 3. Tax forms for 2009   4. Tax forms for 2009 Enter amount in box 5 of all Forms SSA-1099 and Forms RRB-1099 4. Tax forms for 2009   5. Tax forms for 2009 Enter one-half of line 4 5. Tax forms for 2009   6. Tax forms for 2009 Enter the amount of any foreign earned income exclusion, foreign housing exclusion, exclusion of income from U. Tax forms for 2009 S. Tax forms for 2009 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. Tax forms for 2009   7. Tax forms for 2009 Enter the amount of any tax-exempt interest reported on line 8b of Form 1040 or 1040A 7. Tax forms for 2009   8. Tax forms for 2009 Add lines 3, 5, 6, and 7 8. Tax forms for 2009   9. Tax forms for 2009 Enter the amount listed below for your filing status. Tax forms for 2009 $32,000 if you checked box A above. Tax forms for 2009 $25,000 if you checked box B above. Tax forms for 2009 $0 if you checked box C above. Tax forms for 2009 9. Tax forms for 2009   10. Tax forms for 2009 Subtract line 9 from line 8. Tax forms for 2009 If zero or less, enter -0- on this line. Tax forms for 2009 10. Tax forms for 2009   11. Tax forms for 2009 If line 10 is zero, stop here. Tax forms for 2009 None of your social security benefits are taxable. Tax forms for 2009  If line 10 is more than zero, enter the amount listed below for your filing status. Tax forms for 2009 $12,000 if you checked box A above. Tax forms for 2009 $9,000 if you checked box B above. Tax forms for 2009 $0 if you checked box C above. Tax forms for 2009 11. Tax forms for 2009   12. Tax forms for 2009 Subtract line 11 from line 10. Tax forms for 2009 If zero or less, enter -0- 12. Tax forms for 2009   13. Tax forms for 2009 Enter the smaller of line 10 or line 11 13. Tax forms for 2009   14. Tax forms for 2009 Enter one-half of line 13 . Tax forms for 2009 14. Tax forms for 2009   15. Tax forms for 2009 Enter the smaller of line 5 or line 14 15. Tax forms for 2009   16. Tax forms for 2009 Multiply line 12 by . Tax forms for 2009 85. Tax forms for 2009 If line 12 is zero, enter -0- 16. Tax forms for 2009   17. Tax forms for 2009 Add lines 15 and 16 17. Tax forms for 2009   18. Tax forms for 2009 Multiply line 4 by . Tax forms for 2009 85 18. Tax forms for 2009   19. Tax forms for 2009 Taxable social security benefits. Tax forms for 2009 Enter the smaller of line 17 or line 18 19. Tax forms for 2009   Appendix B. Tax forms for 2009 (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. Tax forms for 2009 He is 65 years old and had 2013 wages of $89,500. Tax forms for 2009 His wife did not work in 2013. Tax forms for 2009 He also received social security benefits of $12,000 and made a $6,000 contribution to his traditional IRA for the year. Tax forms for 2009 He had no foreign income, no tax-exempt interest, and no adjustments to income on lines 23 through 36 on his Form 1040. Tax forms for 2009 He participated in a section 401(k) retirement plan at work. Tax forms for 2009  John completes worksheets 1 and 2. Tax forms for 2009 Worksheet 2 shows that his 2013 IRA deduction is $4,980. Tax forms for 2009 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). Tax forms for 2009  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. Tax forms for 2009 Worksheet 1 Computation of Modified AGI (For use only by taxpayers who receive social security benefits)   Filing Status — Check only one box:  ☑ A. Tax forms for 2009 Married filing jointly  □ B. Tax forms for 2009 Single, Head of Household, Qualifying Widow(er), or Married filing separately and lived apart from your spouse during the entire year  □ C. Tax forms for 2009 Married filing separately and lived with your spouse at any time during the year     1. Tax forms for 2009 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. Tax forms for 2009 ) 1. Tax forms for 2009 89,500 2. Tax forms for 2009 Enter the amount in box 5 of all Forms SSA-1099 and Forms RRB-1099 2. Tax forms for 2009 12,000 3. Tax forms for 2009 Enter one-half of line 2 3. Tax forms for 2009 6,000 4. Tax forms for 2009 Enter the amount of any foreign earned income exclusion, foreign housing exclusion, U. Tax forms for 2009 S. Tax forms for 2009 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. Tax forms for 2009 0 5. Tax forms for 2009 Enter the amount of any tax-exempt interest reported on line 8b of Form 1040 or 1040A 5. Tax forms for 2009 0 6. Tax forms for 2009 Add lines 1, 3, 4, and 5 6. Tax forms for 2009 95,500 7. Tax forms for 2009 Enter the amount listed below for your filing status. Tax forms for 2009 $32,000 if you checked box A above. Tax forms for 2009 $25,000 if you checked box B above. Tax forms for 2009 $0 if you checked box C above. Tax forms for 2009 7. Tax forms for 2009 32,000 8. Tax forms for 2009 Subtract line 7 from line 6. Tax forms for 2009 If zero or less, enter -0- on this line 8. Tax forms for 2009 63,500 9. Tax forms for 2009 If line 8 is zero, skip to line 17, enter -0-, and continue with line 18. Tax forms for 2009   If line 8 is more than zero, enter the amount listed below for your filing status. Tax forms for 2009 $12,000 if you checked box A above. Tax forms for 2009 $9,000 if you checked box B above. Tax forms for 2009 $0 if you checked box C above 9. Tax forms for 2009 12,000 10. Tax forms for 2009 Subtract line 9 from line 8. Tax forms for 2009 If zero or less, enter -0- 10. Tax forms for 2009 51,500 11. Tax forms for 2009 Enter the smaller of line 8 or line 9 11. Tax forms for 2009 12,000 12. Tax forms for 2009 Enter one-half of line 11 12. Tax forms for 2009 6,000 13. Tax forms for 2009 Enter the smaller of line 3 or line 12 13. Tax forms for 2009 6,000 14. Tax forms for 2009 Multiply line 10 by . Tax forms for 2009 85. Tax forms for 2009 If line 10 is zero, enter -0- 14. Tax forms for 2009 43,775 15. Tax forms for 2009 Add lines 13 and 14 15. Tax forms for 2009 49,775 16. Tax forms for 2009 Multiply line 2 by . Tax forms for 2009 85 16. Tax forms for 2009 10,200 17. Tax forms for 2009 Taxable benefits to be included in modified AGI for traditional IRA deduction purposes. Tax forms for 2009  Enter the smaller of line 15 or line 16 17. Tax forms for 2009 10,200 18. Tax forms for 2009 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. Tax forms for 2009 0 19. Tax forms for 2009 Modified AGI for determining your reduced traditional IRA deduction — add lines 1, 17, and 18. Tax forms for 2009 Enter here and on line 2 of Worksheet 2, next 19. Tax forms for 2009 99,700 Appendix B. Tax forms for 2009 (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 . Tax forms for 2009 . Tax forms for 2009 . Tax forms for 2009 AND your modified AGI is over . Tax forms for 2009 . Tax forms for 2009 . Tax forms for 2009 THEN enter on line 1 below . Tax forms for 2009 . Tax forms for 2009 . Tax forms for 2009                 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. Tax forms for 2009 Skip this worksheet, proceed to Worksheet 3, and enter your IRA deduction on line 2 of Worksheet 3. Tax forms for 2009  **If you did not live with your spouse at any time during the year, consider your filing status as single. Tax forms for 2009  Note. Tax forms for 2009 If you were married and you or your spouse worked and you both contributed to IRAs, figure the deduction for each of you separately. Tax forms for 2009               1. Tax forms for 2009 Enter the applicable amount from above 1. Tax forms for 2009 115,000 2. Tax forms for 2009 Enter your modified AGI from Worksheet 1, line 19 2. Tax forms for 2009 99,700   Note. Tax forms for 2009 If line 2 is equal to or more than the amount on line 1, stop here; your traditional IRA contributions are not deductible. Tax forms for 2009 Proceed to Worksheet 3. Tax forms for 2009     3. Tax forms for 2009 Subtract line 2 from line 1 3. Tax forms for 2009 15,300 4. Tax forms for 2009 Multiply line 3 by the percentage below that applies to you. Tax forms for 2009 If the result is not a multiple of $10, round it to the next highest multiple of $10. Tax forms for 2009 (For example, $611. Tax forms for 2009 40 is rounded to $620. Tax forms for 2009 ) However, if the result is less than $200, enter $200. Tax forms for 2009       Married filing jointly or qualifying widow(er) and you are covered by an employer plan, multiply line 3 by 27. Tax forms for 2009 5%  (. Tax forms for 2009 275) (by 32. Tax forms for 2009 5% (. Tax forms for 2009 325) if you are age 50 or older). Tax forms for 2009 All others, multiply line 3 by 55% (. Tax forms for 2009 55) (by 65% (. Tax forms for 2009 65) if you are age 50 or older). Tax forms for 2009 4. Tax forms for 2009 4,980 5. Tax forms for 2009 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). Tax forms for 2009 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. Tax forms for 2009 89,500 6. Tax forms for 2009 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. Tax forms for 2009 6,000 7. Tax forms for 2009 Deduction. Tax forms for 2009 Compare lines 4, 5, and 6. Tax forms for 2009 Enter the smallest amount here (or a smaller amount if you choose). Tax forms for 2009 Enter this amount on the Form 1040 or 1040A line for your IRA. Tax forms for 2009 (If the amount on line 6 is more than the amount on line 7, complete line 8. Tax forms for 2009 ) 7. Tax forms for 2009 4,980 8. Tax forms for 2009 Nondeductible contributions. Tax forms for 2009 Subtract line 7 from line 5 or 6, whichever is smaller. Tax forms for 2009 Enter the result here and on line 1 of your Form 8606, Nondeductible IRAs. Tax forms for 2009 8. Tax forms for 2009 1,020 Appendix B. Tax forms for 2009 (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. Tax forms for 2009 Married filing jointly                   □ B. Tax forms for 2009 Single, Head of Household, Qualifying Widow(er), or Married filing separately  and lived apart from your spouse during the entire year                   □ C. Tax forms for 2009 Married filing separately and lived with your spouse at any time during the  year             1. Tax forms for 2009 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. Tax forms for 2009 ) 1. Tax forms for 2009 89,500 2. Tax forms for 2009 Deduction(s) from line 7 of Worksheet(s) 2 2. Tax forms for 2009 4,980 3. Tax forms for 2009 Subtract line 2 from line 1 3. Tax forms for 2009 84,520 4. Tax forms for 2009 Enter amount in box 5 of all Forms SSA-1099 and Forms RRB-1099 4. Tax forms for 2009 12,000 5. Tax forms for 2009 Enter one-half of line 4 5. Tax forms for 2009 6,000 6. Tax forms for 2009 Enter the amount of any foreign earned income exclusion, foreign housing exclusion, exclusion of income from U. Tax forms for 2009 S. Tax forms for 2009 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. Tax forms for 2009 0 7. Tax forms for 2009 Enter the amount of any tax-exempt interest reported on line 8b of Form 1040 or 1040A 7. Tax forms for 2009 0 8. Tax forms for 2009 Add lines 3, 5, 6, and 7 8. Tax forms for 2009 90,520 9. Tax forms for 2009 Enter the amount listed below for your filing status. Tax forms for 2009 $32,000 if you checked box A above. Tax forms for 2009 $25,000 if you checked box B above. Tax forms for 2009 $0 if you checked box C above. Tax forms for 2009 9. Tax forms for 2009 32,000 10. Tax forms for 2009 Subtract line 9 from line 8. Tax forms for 2009 If zero or less, enter -0- on this line. Tax forms for 2009 10. Tax forms for 2009 58,520 11. Tax forms for 2009 If line 10 is zero, stop here. Tax forms for 2009 None of your social security benefits are taxable. Tax forms for 2009  If line 10 is more than zero, enter the amount listed below for your filing status. Tax forms for 2009 $12,000 if you checked box A above. Tax forms for 2009 $9,000 if you checked box B above. Tax forms for 2009 $0 if you checked box C above. Tax forms for 2009 11. Tax forms for 2009 12,000 12. Tax forms for 2009 Subtract line 11 from line 10. Tax forms for 2009 If zero or less, enter -0- 12. Tax forms for 2009 46,520 13. Tax forms for 2009 Enter the smaller of line 10 or line 11 13. Tax forms for 2009 12,000 14. Tax forms for 2009 Enter one-half of line 13 . Tax forms for 2009 14. Tax forms for 2009 6,000 15. Tax forms for 2009 Enter the smaller of line 5 or line 14 15. Tax forms for 2009 6,000 16. Tax forms for 2009 Multiply line 12 by . Tax forms for 2009 85. Tax forms for 2009 If line 12 is zero, enter -0- 16. Tax forms for 2009 39,542 17. Tax forms for 2009 Add lines 15 and 16 17. Tax forms for 2009 45,542 18. Tax forms for 2009 Multiply line 4 by . Tax forms for 2009 85 18. Tax forms for 2009 10,200 19. Tax forms for 2009 Taxable social security benefits. Tax forms for 2009 Enter the smaller of line 17 or line 18 19. Tax forms for 2009 10,200 Appendix C. Tax forms for 2009 Life Expectancy Tables   Table I (Single Life Expectancy) (For Use by Beneficiaries)         Age Life Expectancy Age Life Expectancy 0 82. Tax forms for 2009 4 28 55. Tax forms for 2009 3 1 81. Tax forms for 2009 6 29 54. Tax forms for 2009 3 2 80. Tax forms for 2009 6 30 53. Tax forms for 2009 3 3 79. Tax forms for 2009 7 31 52. Tax forms for 2009 4 4 78. Tax forms for 2009 7 32 51. Tax forms for 2009 4 5 77. Tax forms for 2009 7 33 50. Tax forms for 2009 4 6 76. Tax forms for 2009 7 34 49. Tax forms for 2009 4 7 75. Tax forms for 2009 8 35 48. Tax forms for 2009 5 8 74. Tax forms for 2009 8 36 47. Tax forms for 2009 5 9 73. Tax forms for 2009 8 37 46. Tax forms for 2009 5 10 72. Tax forms for 2009 8 38 45. Tax forms for 2009 6 11 71. Tax forms for 2009 8 39 44. Tax forms for 2009 6 12 70. Tax forms for 2009 8 40 43. Tax forms for 2009 6 13 69. Tax forms for 2009 9 41 42. Tax forms for 2009 7 14 68. Tax forms for 2009 9 42 41. Tax forms for 2009 7 15 67. Tax forms for 2009 9 43 40. Tax forms for 2009 7 16 66. Tax forms for 2009 9 44 39. Tax forms for 2009 8 17 66. Tax forms for 2009 0 45 38. Tax forms for 2009 8 18 65. Tax forms for 2009 0 46 37. Tax forms for 2009 9 19 64. Tax forms for 2009 0 47 37. Tax forms for 2009 0 20 63. Tax forms for 2009 0 48 36. Tax forms for 2009 0 21 62. Tax forms for 2009 1 49 35. Tax forms for 2009 1 22 61. Tax forms for 2009 1 50 34. Tax forms for 2009 2 23 60. Tax forms for 2009 1 51 33. Tax forms for 2009 3 24 59. Tax forms for 2009 1 52 32. Tax forms for 2009 3 25 58. Tax forms for 2009 2 53 31. Tax forms for 2009 4 26 57. Tax forms for 2009 2 54 30. Tax forms for 2009 5 27 56. Tax forms for 2009 2 55 29. Tax forms for 2009 6 Appendix C. Tax forms for 2009 (Continued)   Table I (Single Life Expectancy) (For Use by Beneficiaries)         Age Life Expectancy Age Life Expectancy 56 28. Tax forms for 2009 7 84 8. Tax forms for 2009 1 57 27. Tax forms for 2009 9 85 7. Tax forms for 2009 6 58 27. Tax forms for 2009 0 86 7. Tax forms for 2009 1 59 26. Tax forms for 2009 1 87 6. Tax forms for 2009 7 60 25. Tax forms for 2009 2 88 6. Tax forms for 2009 3 61 24. Tax forms for 2009 4 89 5. Tax forms for 2009 9 62 23. Tax forms for 2009 5 90 5. Tax forms for 2009 5 63 22. Tax forms for 2009 7 91 5. Tax forms for 2009 2 64 21. Tax forms for 2009 8 92 4. Tax forms for 2009 9 65 21. Tax forms for 2009 0 93 4. Tax forms for 2009 6 66 20. Tax forms for 2009 2 94 4. Tax forms for 2009 3 67 19. Tax forms for 2009 4 95 4. Tax forms for 2009 1 68 18. Tax forms for 2009 6 96 3. Tax forms for 2009 8 69 17. Tax forms for 2009 8 97 3. Tax forms for 2009 6 70 17. Tax forms for 2009 0 98 3. Tax forms for 2009 4 71 16. Tax forms for 2009 3 99 3. Tax forms for 2009 1 72 15. Tax forms for 2009 5 100 2. Tax forms for 2009 9 73 14. Tax forms for 2009 8 101 2. Tax forms for 2009 7 74 14. Tax forms for 2009 1 102 2. Tax forms for 2009 5 75 13. Tax forms for 2009 4 103 2. Tax forms for 2009 3 76 12. Tax forms for 2009 7 104 2. Tax forms for 2009 1 77 12. Tax forms for 2009 1 105 1. Tax forms for 2009 9 78 11. Tax forms for 2009 4 106 1. Tax forms for 2009 7 79 10. Tax forms for 2009 8 107 1. Tax forms for 2009 5 80 10. Tax forms for 2009 2 108 1. Tax forms for 2009 4 81 9. Tax forms for 2009 7 109 1. Tax forms for 2009 2 82 9. Tax forms for 2009 1 110 1. Tax forms for 2009 1 83 8. Tax forms for 2009 6 111 and over 1. Tax forms for 2009 0 Appendix C. Tax forms for 2009 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. Tax forms for 2009 1 69. Tax forms for 2009 6 69. Tax forms for 2009 1 68. Tax forms for 2009 7 68. Tax forms for 2009 3 67. Tax forms for 2009 9 67. Tax forms for 2009 5 67. Tax forms for 2009 2 66. Tax forms for 2009 9 66. Tax forms for 2009 6 21 69. Tax forms for 2009 6 69. Tax forms for 2009 1 68. Tax forms for 2009 6 68. Tax forms for 2009 2 67. Tax forms for 2009 7 67. Tax forms for 2009 3 66. Tax forms for 2009 9 66. Tax forms for 2009 6 66. Tax forms for 2009 2 65. Tax forms for 2009 9 22 69. Tax forms for 2009 1 68. Tax forms for 2009 6 68. Tax forms for 2009 1 67. Tax forms for 2009 6 67. Tax forms for 2009 2 66. Tax forms for 2009 7 66. Tax forms for 2009 3 65. Tax forms for 2009 9 65. Tax forms for 2009 6 65. Tax forms for 2009 2 23 68. Tax forms for 2009 7 68. Tax forms for 2009 2 67. Tax forms for 2009 6 67. Tax forms for 2009 1 66. Tax forms for 2009 6 66. Tax forms for 2009 2 65. Tax forms for 2009 7 65. Tax forms for 2009 3 64. Tax forms for 2009 9 64. Tax forms for 2009 6 24 68. Tax forms for 2009 3 67. Tax forms for 2009 7 67. Tax forms for 2009 2 66. Tax forms for 2009 6 66. Tax forms for 2009 1 65. Tax forms for 2009 6 65. Tax forms for 2009 2 64. Tax forms for 2009 7 64. Tax forms for 2009 3 63. Tax forms for 2009 9 25 67. Tax forms for 2009 9 67. Tax forms for 2009 3 66. Tax forms for 2009 7 66. Tax forms for 2009 2 65. Tax forms for 2009 6 65. Tax forms for 2009 1 64. Tax forms for 2009 6 64. Tax forms for 2009 2 63. Tax forms for 2009 7 63. Tax forms for 2009 3 26 67. Tax forms for 2009 5 66. Tax forms for 2009 9 66. Tax forms for 2009 3 65. Tax forms for 2009 7 65. Tax forms for 2009 2 64. Tax forms for 2009 6 64. Tax forms for 2009 1 63. Tax forms for 2009 6 63. Tax forms for 2009 2 62. Tax forms for 2009 8 27 67. Tax forms for 2009 2 66. Tax forms for 2009 6 65. Tax forms for 2009 9 65. Tax forms for 2009 3 64. Tax forms for 2009 7 64. Tax forms for 2009 2 63. Tax forms for 2009 6 63. Tax forms for 2009 1 62. Tax forms for 2009 7 62. Tax forms for 2009 2 28 66. Tax forms for 2009 9 66. Tax forms for 2009 2 65. Tax forms for 2009 6 64. Tax forms for 2009 9 64. Tax forms for 2009 3 63. Tax forms for 2009 7 63. Tax forms for 2009 2 62. Tax forms for 2009 7 62. Tax forms for 2009 1 61. Tax forms for 2009 7 29 66. Tax forms for 2009 6 65. Tax forms for 2009 9 65. Tax forms for 2009 2 64. Tax forms for 2009 6 63. Tax forms for 2009 9 63. Tax forms for 2009 3 62. Tax forms for 2009 8 62. Tax forms for 2009 2 61. Tax forms for 2009 7 61. Tax forms for 2009 2 30 66. Tax forms for 2009 3 65. Tax forms for 2009 6 64. Tax forms for 2009 9 64. Tax forms for 2009 2 63. Tax forms for 2009 6 62. Tax forms for 2009 9 62. Tax forms for 2009 3 61. Tax forms for 2009 8 61. Tax forms for 2009 2 60. Tax forms for 2009 7 31 66. Tax forms for 2009 1 65. Tax forms for 2009 3 64. Tax forms for 2009 6 63. Tax forms for 2009 9 63. Tax forms for 2009 2 62. Tax forms for 2009 6 62. Tax forms for 2009 0 61. Tax forms for 2009 4 60. Tax forms for 2009 8 60. Tax forms for 2009 2 32 65. Tax forms for 2009 8 65. Tax forms for 2009 1 64. Tax forms for 2009 3 63. Tax forms for 2009 6 62. Tax forms for 2009 9 62. Tax forms for 2009 2 61. Tax forms for 2009 6 61. Tax forms for 2009 0 60. Tax forms for 2009 4 59. Tax forms for 2009 8 33 65. Tax forms for 2009 6 64. Tax forms for 2009 8 64. Tax forms for 2009 1 63. Tax forms for 2009 3 62. Tax forms for 2009 6 61. Tax forms for 2009 9 61. Tax forms for 2009 3 60. Tax forms for 2009 6 60. Tax forms for 2009 0 59. Tax forms for 2009 4 34 65. Tax forms for 2009 4 64. Tax forms for 2009 6 63. Tax forms for 2009 8 63. Tax forms for 2009 1 62. Tax forms for 2009 3 61. Tax forms for 2009 6 60. Tax forms for 2009 9 60. Tax forms for 2009 3 59. Tax forms for 2009 6 59. Tax forms for 2009 0 35 65. Tax forms for 2009 2 64. Tax forms for 2009 4 63. Tax forms for 2009 6 62. Tax forms for 2009 8 62. Tax forms for 2009 1 61. Tax forms for 2009 4 60. Tax forms for 2009 6 59. Tax forms for 2009 9 59. Tax forms for 2009 3 58. Tax forms for 2009 6 36 65. Tax forms for 2009 0 64. Tax forms for 2009 2 63. Tax forms for 2009 4 62. Tax forms for 2009 6 61. Tax forms for 2009 9 61. Tax forms for 2009 1 60. Tax forms for 2009 4 59. Tax forms for 2009 6 59. Tax forms for 2009 0 58. Tax forms for 2009 3 37 64. Tax forms for 2009 9 64. Tax forms for 2009 0 63. Tax forms for 2009 2 62. Tax forms for 2009 4 61. Tax forms for 2009 6 60. Tax forms for 2009 9 60. Tax forms for 2009 1 59. Tax forms for 2009 4 58. Tax forms for 2009 7 58. Tax forms for 2009 0 38 64. Tax forms for 2009 7 63. Tax forms for 2009 9 63. Tax forms for 2009 0 62. Tax forms for 2009 2 61. Tax forms for 2009 4 60. Tax forms for 2009 6 59. Tax forms for 2009 9 59. Tax forms for 2009 1 58. Tax forms for 2009 4 57. Tax forms for 2009 7 39 64. Tax forms for 2009 6 63. Tax forms for 2009 7 62. Tax forms for 2009 9 62. Tax forms for 2009 1 61. Tax forms for 2009 2 60. Tax forms for 2009 4 59. Tax forms for 2009 6 58. Tax forms for 2009 9 58. Tax forms for 2009 1 57. Tax forms for 2009 4 40 64. Tax forms for 2009 4 63. Tax forms for 2009 6 62. Tax forms for 2009 7 61. Tax forms for 2009 9 61. Tax forms for 2009 1 60. Tax forms for 2009 2 59. Tax forms for 2009 4 58. Tax forms for 2009 7 57. Tax forms for 2009 9 57. Tax forms for 2009 1 41 64. Tax forms for 2009 3 63. Tax forms for 2009 5 62. Tax forms for 2009 6 61. Tax forms for 2009 7 60. Tax forms for 2009 9 60. Tax forms for 2009 1 59. Tax forms for 2009 3 58. Tax forms for 2009 5 57. Tax forms for 2009 7 56. Tax forms for 2009 9 42 64. Tax forms for 2009 2 63. Tax forms for 2009 3 62. Tax forms for 2009 5 61. Tax forms for 2009 6 60. Tax forms for 2009 8 59. Tax forms for 2009 9 59. Tax forms for 2009 1 58. Tax forms for 2009 3 57. Tax forms for 2009 5 56. Tax forms for 2009 7 43 64. Tax forms for 2009 1 63. Tax forms for 2009 2 62. Tax forms for 2009 4 61. Tax forms for 2009 5 60. Tax forms for 2009 6 59. Tax forms for 2009 8 58. Tax forms for 2009 9 58. Tax forms for 2009 1 57. Tax forms for 2009 3 56. Tax forms for 2009 5 44 64. Tax forms for 2009 0 63. Tax forms for 2009 1 62. Tax forms for 2009 2 61. Tax forms for 2009 4 60. Tax forms for 2009 5 59. Tax forms for 2009 6 58. Tax forms for 2009 8 57. Tax forms for 2009 9 57. Tax forms for 2009 1 56. Tax forms for 2009 3 45 64. Tax forms for 2009 0 63. Tax forms for 2009 0 62. Tax forms for 2009 2 61. Tax forms for 2009 3 60. Tax forms for 2009 4 59. Tax forms for 2009 5 58. Tax forms for 2009 6 57. Tax forms for 2009 8 56. Tax forms for 2009 9 56. Tax forms for 2009 1 46 63. Tax forms for 2009 9 63. Tax forms for 2009 0 62. Tax forms for 2009 1 61. Tax forms for 2009 2 60. Tax forms for 2009 3 59. Tax forms for 2009 4 58. Tax forms for 2009 5 57. Tax forms for 2009 7 56. Tax forms for 2009 8 56. Tax forms for 2009 0 47 63. Tax forms for 2009 8 62. Tax forms for 2009 9 62. Tax forms for 2009 0 61. Tax forms for 2009 1 60. Tax forms for 2009 2 59. Tax forms for 2009 3 58. Tax forms for 2009 4 57. Tax forms for 2009 5 56. Tax forms for 2009 7 55. Tax forms for 2009 8 48 63. Tax forms for 2009 7 62. Tax forms for 2009 8 61. Tax forms for 2009 9 61. Tax forms for 2009 0 60. Tax forms for 2009 1 59. Tax forms for 2009 2 58. Tax forms for 2009 3 57. Tax forms for 2009 4 56. Tax forms for 2009 5 55. Tax forms for 2009 7 49 63. Tax forms for 2009 7 62. Tax forms for 2009 8 61. Tax forms for 2009 8 60. Tax forms for 2009 9 60. Tax forms for 2009 0 59. Tax forms for 2009 1 58. Tax forms for 2009 2 57. Tax forms for 2009 3 56. Tax forms for 2009 4 55. Tax forms for 2009 6 50 63. Tax forms for 2009 6 62. Tax forms for 2009 7 61. Tax forms for 2009 8 60. Tax forms for 2009 8 59. Tax forms for 2009 9 59. Tax forms for 2009 0 58. Tax forms for 2009 1 57. Tax forms for 2009 2 56. Tax forms for 2009 3 55. Tax forms for 2009 4 51 63. Tax forms for 2009 6 62. Tax forms for 2009 6 61. Tax forms for 2009 7 60. Tax forms for 2009 8 59. Tax forms for 2009 9 58. Tax forms for 2009 9 58. Tax forms for 2009 0 57. Tax forms for 2009 1 56. Tax forms for 2009 2 55. Tax forms for 2009 3 52 63. Tax forms for 2009 5 62. Tax forms for 2009 6 61. Tax forms for 2009 7 60. Tax forms for 2009 7 59. Tax forms for 2009 8 58. Tax forms for 2009 9 58. Tax forms for 2009 0 57. Tax forms for 2009 1 56. Tax forms for 2009 1 55. Tax forms for 2009 2 53 63. Tax forms for 2009 5 62. Tax forms for 2009 5 61. Tax forms for 2009 6 60. Tax forms for 2009 7 59. Tax forms for 2009 7 58. Tax forms for 2009 8 57. Tax forms for 2009 9 57. Tax forms for 2009 0 56. Tax forms for 2009 1 55. Tax forms for 2009 2 54 63. Tax forms for 2009 5 62. Tax forms for 2009 5 61. Tax forms for 2009 6 60. Tax forms for 2009 6 59. Tax forms for 2009 7 58. Tax forms for 2009 8 57. Tax forms for 2009 8 56. Tax forms for 2009 9 56. Tax forms for 2009 0 55. Tax forms for 2009 1 55 63. Tax forms for 2009 4 62. Tax forms for 2009 5 61. Tax forms for 2009 5 60. Tax forms for 2009 6 59. Tax forms for 2009 6 58. Tax forms for 2009 7 57. Tax forms for 2009 8 56. Tax forms for 2009 8 55. Tax forms for 2009 9 55. Tax forms for 2009 0 56 63. Tax forms for 2009 4 62. Tax forms for 2009 4 61. Tax forms for 2009 5 60. Tax forms for 2009 5 59. Tax forms for 2009 6 58. Tax forms for 2009 7 57. Tax forms for 2009 7 56. Tax forms for 2009 8 55. Tax forms for 2009 9 54. Tax forms for 2009 9 57 63. Tax forms for 2009 4 62. Tax forms for 2009 4 61. Tax forms for 2009 5 60. Tax forms for 2009 5 59. Tax forms for 2009 6 58. Tax forms for 2009 6 57. Tax forms for 2009 7 56. Tax forms for 2009 7 55. Tax forms for 2009 8 54. Tax forms for 2009 9 58 63. Tax forms for 2009 3 62. Tax forms for 2009 4 61. Tax forms for 2009 4 60. Tax forms for 2009 5 59. Tax forms for 2009 5 58. Tax forms for 2009 6 57. Tax forms for 2009 6 56. Tax forms for 2009 7 55. Tax forms for 2009 8 54. Tax forms for 2009 8 59 63. Tax forms for 2009 3 62. Tax forms for 2009 3 61. Tax forms for 2009 4 60. Tax forms for 2009 4 59. Tax forms for 2009 5 58. Tax forms for 2009 5 57. Tax forms for 2009 6 56. Tax forms for 2009 7 55. Tax forms for 2009 7 54. Tax forms for 2009 8 Appendix C. Tax forms for 2009 (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. Tax forms for 2009 3 62. Tax forms for 2009 3 61. Tax forms for 2009 4 60. Tax forms for 2009 4 59. Tax forms for 2009 5 58. Tax forms for 2009 5 57. Tax forms for 2009 6 56. Tax forms for 2009 6 55. Tax forms for 2009 7 54. Tax forms for 2009 7 61 63. Tax forms for 2009 3 62. Tax forms for 2009 3 61. Tax forms for 2009 3 60. Tax forms for 2009 4 59. Tax forms for 2009 4 58. Tax forms for 2009 5 57. Tax forms for 2009 5 56. Tax forms for 2009 6 55. Tax forms for 2009 6 54. Tax forms for 2009 7 62 63. Tax forms for 2009 2 62. Tax forms for 2009 3 61. Tax forms for 2009 3 60. Tax forms for 2009 4 59. Tax forms for 2009 4 58. Tax forms for 2009 4 57. Tax forms for 2009 5 56. Tax forms for 2009 5 55. Tax forms for 2009 6 54. Tax forms for 2009 7 63 63. Tax forms for 2009 2 62. Tax forms for 2009 3 61. Tax forms for 2009 3 60. Tax forms for 2009 3 59. Tax forms for 2009 4 58. Tax forms for 2009 4 57. Tax forms for 2009 5 56. Tax forms for 2009 5 55. Tax forms for 2009 6 54. Tax forms for 2009 6 64 63. Tax forms for 2009 2 62. Tax forms for 2009 2 61. Tax forms for 2009 3 60. Tax forms for 2009 3 59. Tax forms for 2009 4 58. Tax forms for 2009 4 57. Tax forms for 2009 4 56. Tax forms for 2009 5 55. Tax forms for 2009 5 54. Tax forms for 2009 6 65 63. Tax forms for 2009 2 62. Tax forms for 2009 2 61. Tax forms for 2009 3 60. Tax forms for 2009 3 59. Tax forms for 2009 3 58. Tax forms for 2009 4 57. Tax forms for 2009 4 56. Tax forms for 2009 5 55. Tax forms for 2009 5 54. Tax forms for 2009 6 66 63. Tax forms for 2009 2 62. Tax forms for 2009 2 61. Tax forms for 2009 2 60. Tax forms for 2009 3 59. Tax forms for 2009 3 58. Tax forms for 2009 4 57. Tax forms for 2009 4 56. Tax forms for 2009 4 55. Tax forms for 2009 5 54. Tax forms for 2009 5 67 63. Tax forms for 2009 2 62. Tax forms for 2009 2 61. Tax forms for 2009 2 60. Tax forms for 2009 3 59. Tax forms for 2009 3 58. Tax forms for 2009 3 57. Tax forms for 2009 4 56. Tax forms for 2009 4 55. Tax forms for 2009 5 54. Tax forms for 2009 5 68 63. Tax forms for 2009 1 62. Tax forms for 2009 2 61. Tax forms for 2009 2 60. Tax forms for 2009 2 59. Tax forms for 2009 3 58. Tax forms for 2009 3 57. Tax forms for 2009 4 56. Tax forms for 2009 4 55. Tax forms for 2009 4 54. Tax forms for 2009 5 69 63. Tax forms for 2009 1 62. Tax forms for 2009 2 61. Tax forms for 2009 2 60. Tax forms for 2009 2 59. Tax forms for 2009 3 58. Tax forms for 2009 3 57. Tax forms for 2009 3 56. Tax forms for 2009 4 55. Tax forms for 2009 4 54. Tax forms for 2009 5 70 63. Tax forms for 2009 1 62. Tax forms for 2009 2 61. Tax forms for 2009 2 60. Tax forms for 2009 2 59. Tax forms for 2009 3 58. Tax forms for 2009 3 57. Tax forms for 2009 3 56. Tax forms for 2009 4 55. Tax forms for 2009 4 54. Tax forms for 2009 4 71 63. Tax forms for 2009 1 62. Tax forms for 2009 1 61. Tax forms for 2009 2 60. Tax forms for 2009 2 59. Tax forms for 2009 2 58. Tax forms for 2009 3 57. Tax forms for 2009 3 56. Tax forms for 2009 4 55. Tax forms for 2009 4 54. Tax forms for 2009 4 72 63. Tax forms for 2009 1 62. Tax forms for 2009 1 61. Tax forms for 2009 2 60. Tax forms for 2009 2 59. Tax forms for 2009 2 58. Tax forms for 2009 3 57. Tax forms for 2009 3 56. Tax forms for 2009 3 55. Tax forms for 2009 4 54. Tax forms for 2009 4 73 63. Tax forms for 2009 1 62. Tax forms for 2009 1 61. Tax forms for 2009 2 60. Tax forms for 2009 2 59. Tax forms for 2009 2 58. Tax forms for 2009 3 57. Tax forms for 2009 3 56. Tax forms for 2009 3 55. Tax forms for 2009 4 54. Tax forms for 2009 4 74 63. Tax forms for 2009 1 62. Tax forms for 2009 1 61. Tax forms for 2009 2 60. Tax forms for 2009 2 59. Tax forms for 2009 2 58. Tax forms for 2009 2 57. Tax forms for 2009 3 56. Tax forms for 2009 3 55. Tax forms for 2009 4 54. Tax forms for 2009 4 75 63. Tax forms for 2009 1 62. Tax forms for 2009 1 61. Tax forms for 2009 1 60. Tax forms for 2009 2 59. Tax forms for 2009 2 58. Tax forms for 2009 2 57. Tax forms for 2009 3 56. Tax forms for 2009 3 55. Tax forms for 2009 3 54. Tax forms for 2009 4 76 63. Tax forms for 2009 1 62. Tax forms for 2009 1 61. Tax forms for 2009 1 60. Tax forms for 2009 2 59. Tax forms for 2009 2 58. Tax forms for 2009 2 57. Tax forms for 2009 3 56. Tax forms for 2009 3 55. Tax forms for 2009 3 54. Tax forms for 2009 4 77 63. Tax forms for 2009 1 62. Tax forms for 2009 1 61. Tax forms for 2009 1 60. Tax forms for 2009 2 59. Tax forms for 2009 2 58. Tax forms for 2009 2 57. Tax forms for 2009 3 56. Tax forms for 2009 3 55. Tax forms for 2009 3 54. Tax forms for 2009 4 78 63. Tax forms for 2009 1 62. Tax forms for 2009 1 61. Tax forms for 2009 1 60. Tax forms for 2009 2 59. Tax forms for 2009 2 58. Tax forms for 2009 2 57. Tax forms for 2009 3 56. Tax forms for 2009 3 55. Tax forms for 2009 3 54. Tax forms for 2009 4 79 63. Tax forms for 2009 1 62. Tax forms for 2009 1 61. Tax forms for 2009 1 60. Tax forms for 2009 2 59. Tax forms for 2009 2 58. Tax forms for 2009 2 57. Tax forms for 2009 2 56. Tax forms for 2009 3 55. Tax forms for 2009 3 54. Tax forms for 2009 3 80 63. Tax forms for 2009 1 62. Tax forms for 2009 1 61. Tax forms for 2009 1 60. Tax forms for 2009 1 59. Tax forms for 2009 2 58. Tax forms for 2009 2 57. Tax forms for 2009 2 56. Tax forms for 2009 3 55. Tax forms for 2009 3 54. Tax forms for 2009 3 81 63. Tax forms for 2009 1 62. Tax forms for 2009 1 61. Tax forms for 2009 1 60. Tax forms for 2009 1 59. Tax forms for 2009 2 58. Tax forms for 2009 2 57. Tax forms for 2009 2 56. Tax forms for 2009 3 55. Tax forms for 2009 3 54. Tax forms for 2009 3 82 63. Tax forms for 2009 1 62. Tax forms for 2009 1 61. Tax forms for 2009 1 60. Tax forms for 2009 1 59. Tax forms for 2009 2 58. Tax forms for 2009 2 57. Tax forms for 2009 2 56. Tax forms for 2009 3 55. Tax forms for 2009 3 54. Tax forms for 2009 3 83 63. Tax forms for 2009 1 62. Tax forms for 2009 1 61. Tax forms for 2009 1 60. Tax forms for 2009 1 59. Tax forms for 2009 2 58. Tax forms for 2009 2 57. Tax forms for 2009 2 56. Tax forms for 2009 3 55. Tax forms for 2009 3 54. Tax forms for 2009 3 84 63. Tax forms for 2009 0 62. Tax forms for 2009 1 61. Tax forms for 2009 1 60. Tax forms for 2009 1 59. Tax forms for 2009 2 58. Tax forms for 2009 2 57. Tax forms for 2009 2 56. Tax forms for 2009 3 55. Tax forms for 2009 3 54. Tax forms for 2009 3 85 63. Tax forms for 2009 0 62. Tax forms for 2009 1 61. Tax forms for 2009 1 60. Tax forms for 2009 1 59. Tax forms for 2009 2 58. Tax forms for 2009 2 57. Tax forms for 2009 2 56. Tax forms for 2009 3 55. Tax forms for 2009 3 54. Tax forms for 2009 3 86 63. Tax forms for 2009 0 62. Tax forms for 2009 1 61. Tax forms for 2009 1 60. Tax forms for 2009 1 59. Tax forms for 2009 2 58. Tax forms for 2009 2 57. Tax forms for 2009 2 56. Tax forms for 2009 2 55. Tax forms for 2009 3 54. Tax forms for 2009 3 87 63. Tax forms for 2009 0 62. Tax forms for 2009 1 61. Tax forms for 2009 1 60. Tax forms for 2009 1 59. Tax forms for 2009 2 58. Tax forms for 2009 2 57. Tax forms for 2009 2 56. Tax forms for 2009 2 55. Tax forms for 2009 3 54. Tax forms for 2009 3 88 63. Tax forms for 2009 0 62. Tax forms for 2009 1 61. Tax forms for 2009 1 60. Tax forms for 2009 1 59. Tax forms for 2009 2 58. Tax forms for 2009 2 57. Tax forms for 2009 2 56. Tax forms for 2009 2 55. Tax forms for 2009 3 54. Tax forms for 2009 3 89 63. Tax forms for 2009 0 62. Tax forms for 2009 1 61. Tax forms for 2009 1 60. Tax forms for 2009 1 59. Tax forms for 2009 1 58. Tax forms for 2009 2 57. Tax forms for 2009 2 56. Tax forms for 2009 2 55. Tax forms for 2009 3 54. Tax forms for 2009 3 90 63. Tax forms for 2009 0 62. Tax forms for 2009 1 61. Tax forms for 2009 1 60. Tax forms for 2009 1 59. Tax forms for 2009 1 58. Tax forms for 2009 2 57. Tax forms for 2009 2 56. Tax forms for 2009 2 55. Tax forms for 2009 3 54. Tax forms for 2009 3 91 63. Tax forms for 2009 0 62. Tax forms for 2009 1 61. Tax forms for 2009 1 60. Tax forms for 2009 1 59. Tax forms for 2009 1 58. Tax forms for 2009 2 57. Tax forms for 2009 2 56. Tax forms for 2009 2 55. Tax forms for 2009 3 54. Tax forms for 2009 3 92 63. Tax forms for 2009 0 62. Tax forms for 2009 1 61. Tax forms for 2009 1 60. Tax forms for 2009 1 59. Tax forms for 2009 1 58. Tax forms for 2009 2 57. Tax forms for 2009 2 56. Tax forms for 2009 2 55. Tax forms for 2009 3 54. Tax forms for 2009 3 93 63. Tax forms for 2009 0 62. Tax forms for 2009 1 61. Tax forms for 2009 1 60. Tax forms for 2009 1 59. Tax forms for 2009 1 58. Tax forms for 2009 2 57. Tax forms for 2009 2 56. Tax forms for 2009 2 55. Tax forms for 2009 3 54. Tax forms for 2009 3 94 63. Tax forms for 2009 0 62. Tax forms for 2009 1 61. Tax forms for 2009 1 60. Tax forms for 2009 1 59. Tax forms for 2009 1 58. Tax forms for 2009 2 57. Tax forms for 2009 2 56. Tax forms for 2009 2 55. Tax forms for 2009 3 54. Tax forms for 2009 3 95 63. Tax forms for 2009 0 62. Tax forms for 2009 1 61. Tax forms for 2009 1 60. Tax forms for 2009 1 59. Tax forms for 2009 1 58. Tax forms for 2009 2 57. Tax forms for 2009 2 56. Tax forms for 2009 2 55. Tax forms for 2009 3 54. Tax forms for 2009 3 96 63. Tax forms for 2009 0 62. Tax forms for 2009 1 61. Tax forms for 2009 1 60. Tax forms for 2009 1 59. Tax forms for 2009 1 58. Tax forms for 2009 2 57. Tax forms for 2009 2 56. Tax forms for 2009 2 55. Tax forms for 2009 3 54. Tax forms for 2009 3 97 63. Tax forms for 2009 0 62. Tax forms for 2009 1 61. Tax forms for 2009 1 60. Tax forms for 2009 1 59. Tax forms for 2009 1 58. Tax forms for 2009 2 57. Tax forms for 2009 2 56. Tax forms for 2009 2 55. Tax forms for 2009 3 54. Tax forms for 2009 3 98 63. Tax forms for 2009 0 62. Tax forms for 2009 1 61. Tax forms for 2009 1 60. Tax forms for 2009 1 59. Tax forms for 2009 1 58. Tax forms for 2009 2 57. Tax forms for 2009 2 56. Tax forms for 2009 2 55. Tax forms for 2009 3 54. Tax forms for 2009 3 99 63. Tax forms for 2009 0 62. Tax forms for 2009 1 61. Tax forms for 2009 1 60. Tax forms for 2009 1 59. Tax forms for 2009 1 58. Tax forms for 2009 2 57. Tax forms for 2009 2 56. Tax forms for 2009 2 55. Tax forms for 2009 3 54. Tax forms for 2009 3 Appendix C. Tax forms for 2009 (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. Tax forms for 2009 0 62. Tax forms for 2009 1 61. Tax forms for 2009 1 60. Tax forms for 2009 1 59. Tax forms for 2009 1 58. Tax forms for 2009 2 57. Tax forms for 2009 2 56. Tax forms for 2009 2 55. Tax forms for 2009 3 54. Tax forms for 2009 3 101 63. Tax forms for 2009 0 62. Tax forms for 2009 1 61. Tax forms for 2009 1 60. Tax forms for 2009 1 59. Tax forms for 2009 1 58. Tax forms for 2009 2 57. Tax forms for 2009 2 56. Tax forms for 2009 2 55. Tax forms for 2009 3 54. Tax forms for 2009 3 102 63. Tax forms for 2009 0 62. Tax forms for 2009 1 61. Tax forms for 2009 1 60. Tax forms for 2009 1 59. Tax forms for 2009 1 58. Tax forms for 2009 2 57. Tax forms for 2009 2 56. Tax forms for 2009 2 55. Tax forms for 2009 3 54. Tax forms for 2009 3 103 63. Tax forms for 2009 0 62. Tax forms for 2009 1 61. Tax forms for 2009 1 60. Tax forms for 2009 1 59. Tax forms for 2009 1 58. Tax forms for 2009 2 57. Tax forms for 2009 2 56. Tax forms for 2009 2 55. Tax forms for 2009 3 54. Tax forms for 2009 3 104 63. Tax forms for 2009 0 62. Tax forms for 2009 1 61. Tax forms for 2009 1 60. Tax forms for 2009 1 59. Tax forms for 2009 1 58. Tax forms for 2009 2 57. Tax forms for 2009 2 56. Tax forms for 2009 2 55. Tax forms for 2009 3 54. Tax forms for 2009 3 105 63. Tax forms for 2009 0 62. Tax forms for 2009 1 61. Tax forms for 2009 1 60. Tax forms for 2009 1 59. Tax forms for 2009 1 58. Tax forms for 2009 2 57. Tax forms for 2009 2 56. Tax forms for 2009 2 55. Tax forms for 2009 3 54. Tax forms for 2009 3 106 63. Tax forms for 2009 0 62. Tax forms for 2009 1 61. Tax forms for 2009 1 60. Tax forms for 2009 1 59. Tax forms for 2009 1 58. Tax forms for 2009 2 57. Tax forms for 2009 2 56. Tax forms for 2009 2 55. Tax forms for 2009 3 54. Tax forms for 2009 3 107 63. Tax forms for 2009 0 62. Tax forms for 2009 1 61. Tax forms for 2009 1 60. Tax forms for 2009 1 59. Tax forms for 2009 1 58. Tax forms for 2009 2 57. Tax forms for 2009 2 56. Tax forms for 2009 2 55. Tax forms for 2009 3 54. Tax forms for 2009 3 108 63. Tax forms for 2009 0 62. Tax forms for 2009 1 61. Tax forms for 2009 1 60. Tax forms for 2009 1 59. Tax forms for 2009 1 58. Tax forms for 2009 2 57. Tax forms for 2009 2 56. Tax forms for 2009 2 55. Tax forms for 2009 3 54. Tax forms for 2009 3 109 63. Tax forms for 2009 0 62. Tax forms for 2009 1 61. Tax forms for 2009 1 60. Tax forms for 2009 1 59. Tax forms for 2009 1 58. Tax forms for 2009 2 57. Tax forms for 2009 2 56. Tax forms for 2009 2 55. Tax forms for 2009 3 54. Tax forms for 2009 3 110 63. Tax forms for 2009 0 62. Tax forms for 2009 1 61. Tax forms for 2009 1 60. Tax forms for 2009 1 59. Tax forms for 2009 1 58. Tax forms for 2009 2 57. Tax forms for 2009 2 56. Tax forms for 2009 2 55. Tax forms for 2009 3 54. Tax forms for 2009 3 111 63. Tax forms for 2009 0 62. Tax forms for 2009 1 61. Tax forms for 2009 1 60. Tax forms for 2009 1 59. Tax forms for 2009 1 58. Tax forms for 2009 2 57. Tax forms for 2009 2 56. Tax forms for 2009 2 55. Tax forms for 2009 3 54. Tax forms for 2009 3 112 63. Tax forms for 2009 0 62. Tax forms for 2009 1 61. Tax forms for 2009 1 60. Tax forms for 2009 1 59. Tax forms for 2009 1 58. Tax forms for 2009 2 57. Tax forms for 2009 2 56. Tax forms for 2009 2 55. Tax forms for 2009 3 54. Tax forms for 2009 3 113 63. Tax forms for 2009 0 62. Tax forms for 2009 1 61. Tax forms for 2009 1 60. Tax forms for 2009 1 59. Tax forms for 2009 1 58. Tax forms for 2009 2 57. Tax forms for 2009 2 56. Tax forms for 2009 2 55. Tax forms for 2009 3 54. Tax forms for 2009 3 114 63. Tax forms for 2009 0 62. Tax forms for 2009 1 61. Tax forms for 2009 1 60. Tax forms for 2009 1 59. Tax forms for 2009 1 58. Tax forms for 2009 2 57. Tax forms for 2009 2 56. Tax forms for 2009 2 55. Tax forms for 2009 3 54. Tax forms for 2009 3 115+ 63. Tax forms for 2009 0 62. Tax forms for 2009 1 61. Tax forms for 2009 1 60. Tax forms for 2009 1 59. Tax forms for 2009 1 58. Tax forms for 2009 2 57. Tax forms for 2009 2 56. Tax forms for 2009 2 55. Tax forms for 2009 3 54. Tax forms for 2009 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. Tax forms for 2009 2 59. Tax forms for 2009 7 59. Tax forms for 2009 2 58. Tax forms for 2009 8 58. Tax forms for 2009 4 58. Tax forms for 2009 0 57. Tax forms for 2009 6 57. Tax forms for 2009 3 57. Tax forms for 2009 0 56. Tax forms for 2009 7 31 59. Tax forms for 2009 7 59. Tax forms for 2009 2 58. Tax forms for 2009 7 58. Tax forms for 2009 2 57. Tax forms for 2009 8 57. Tax forms for 2009 4 57. Tax forms for 2009 0 56. Tax forms for 2009 6 56. Tax forms for 2009 3 56. Tax forms for 2009 0 32 59. Tax forms for 2009 2 58. Tax forms for 2009 7 58. Tax forms for 2009 2 57. Tax forms for 2009 7 57. Tax forms for 2009 2 56. Tax forms for 2009 8 56. Tax forms for 2009 4 56. Tax forms for 2009 0 55. Tax forms for 2009 6 55. Tax forms for 2009 3 33 58. Tax forms for 2009 8 58. Tax forms for 2009 2 57. Tax forms for 2009 7 57. Tax forms for 2009 2 56. Tax forms for 2009 7 56. Tax forms for 2009 2 55. Tax forms for 2009 8 55. Tax forms for 2009 4 55. Tax forms for 2009 0 54. Tax forms for 2009 7 34 58. Tax forms for 2009 4 57. Tax forms for 2009 8 57. Tax forms for 2009 2 56. Tax forms for 2009 7 56. Tax forms for 2009 2 55. Tax forms for 2009 7 55. Tax forms for 2009 3 54. Tax forms for 2009 8 54. Tax forms for 2009 4 54. Tax forms for 2009 0 35 58. Tax forms for 2009 0 57. Tax forms for 2009 4 56. Tax forms for 2009 8 56. Tax forms for 2009 2 55. Tax forms for 2009 7 55. Tax forms for 2009 2 54. Tax forms for 2009 7 54. Tax forms for 2009 3 53. Tax forms for 2009 8 53. Tax forms for 2009 4 36 57. Tax forms for 2009 6 57. Tax forms for 2009 0 56. Tax forms for 2009 4 55. Tax forms for 2009 8 55. Tax forms for 2009 3 54. Tax forms for 2009 7 54. Tax forms for 2009 2 53. Tax forms for 2009 7 53. Tax forms for 2009 3 52. Tax forms for 2009 8 37 57. Tax forms for 2009 3 56. Tax forms for 2009 6 56. Tax forms for 2009 0 55. Tax forms for 2009 4 54. Tax forms for 2009 8 54. Tax forms for 2009 3 53. Tax forms for 2009 7 53. Tax forms for 2009 2 52. Tax forms for 2009 7 52. Tax forms for 2009 3 38 57. Tax forms for 2009 0 56. Tax forms for 2009 3 55. Tax forms for 2009 6 55. Tax forms for 2009 0 54. Tax forms for 2009 4 53. Tax forms for 2009 8 53. Tax forms for 2009 3 52. Tax forms for 2009 7 52. Tax forms for 2009 2 51. Tax forms for 2009 7 39 56. Tax forms for 2009 7 56. Tax forms for 2009 0 55. Tax forms for 2009 3 54. Tax forms for 2009 7 54. Tax forms for 2009 0 53. Tax forms for 2009 4 52. Tax forms for 2009 8 52. Tax forms for 2009 3 51. Tax forms for 2009 7 51. Tax forms for 2009 2 40 56. Tax forms for 2009 4 55. Tax forms for 2009 7 55. Tax forms for 2009 0 54. Tax forms for 2009 3 53. Tax forms for 2009 7 53. Tax forms for 2009 0 52. Tax forms for 2009 4 51. Tax forms for 2009 8 51. Tax forms for 2009 3 50. Tax forms for 2009 8 41 56. Tax forms for 2009 1 55. Tax forms for 2009 4 54. Tax forms for 2009 7 54. Tax forms for 2009 0 53. Tax forms for 2009 3 52. Tax forms for 2009 7 52. Tax forms for 2009 0 51. Tax forms for 2009 4 50. Tax forms for 2009 9 50. Tax forms for 2009 3 42 55. Tax forms for 2009 9 55. Tax forms for 2009 2 54. Tax forms for 2009 4 53. Tax forms for 2009 7 53. Tax forms for 2009 0 52. Tax forms for 2009 3 51. Tax forms for 2009 7 51. Tax forms for 2009 1 50. Tax forms for 2009 4 49. Tax forms for 2009 9 43 55. Tax forms for 2009 7 54. Tax forms for 2009 9 54. Tax forms for 2009 2 53. Tax forms for 2009 4 52. Tax forms for 2009 7 52. Tax forms for 2009 0 51. Tax forms for 2009 3 50. Tax forms for 2009 7 50. Tax forms for 2009 1 49. Tax forms for 2009 5 44 55. Tax forms for 2009 5 54. Tax forms for 2009 7 53. Tax forms for 2009 9 53. Tax forms for 2009 2 52. Tax forms for 2009 4 51. Tax forms for 2009 7 51. Tax forms for 2009 0 50. Tax forms for 2009 4 49. Tax forms for 2009 7 49. Tax forms for 2009 1 45 55. Tax forms for 2009 3 54. Tax forms for 2009 5 53. Tax forms for 2009 7 52. Tax forms for 2009 9 52. Tax forms for 2009 2 51. Tax forms for 2009 5 50. Tax forms for 2009 7 50. Tax forms for 2009 0 49. Tax forms for 2009 4 48. Tax forms for 2009 7 46 55. Tax forms for 2009 1 54. Tax forms for 2009 3 53. Tax forms for 2009 5 52. Tax forms for 2009 7 52. Tax forms for 2009 0 51. Tax forms for 2009 2 50. Tax forms for 2009 5 49. Tax forms for 2009 8 49. Tax forms for 2009 1 48. Tax forms for 2009 4 47 55. Tax forms for 2009 0 54. Tax forms for 2009 1 53. Tax forms for 2009 3 52. Tax forms for 2009 5 51. Tax forms for 2009 7 51. Tax forms for 2009 0 50. Tax forms for 2009 2 49. Tax forms for 2009 5 48. Tax forms for 2009 8 48. Tax forms for 2009 1 48 54. Tax forms for 2009 8 54. Tax forms for 2009 0 53. Tax forms for 2009 2 52. Tax forms for 2009 3 51. Tax forms for 2009 5 50. Tax forms for 2009 8 50. Tax forms for 2009 0 49. Tax forms for 2009 2 48. Tax forms for 2009 5 47. Tax forms for 2009 8 Appendix C. Tax forms for 2009 (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. Tax forms for 2009 7 53. Tax forms for 2009 8 53. Tax forms for 2009 0 52. Tax forms for 2009 2 51. Tax forms for 2009 4 50. Tax forms for 2009 6 49. Tax forms for 2009 8 49. Tax forms for 2009 0 48. Tax forms for 2009 2 47. Tax forms for 2009 5 50 54. Tax forms for 2009 6 53. Tax forms for 2009 7 52. Tax forms for 2009 9 52. Tax forms for 2009 0 51. Tax forms for 2009 2 50. Tax forms for 2009 4 49. Tax forms for 2009 6 48. Tax forms for 2009 8 48. Tax forms for 2009 0 47. Tax forms for 2009 3 51 54. Tax forms for 2009 5 53. Tax forms for 2009 6 52. Tax forms for 2009 7 51. Tax forms for 2009 9 51. Tax forms for 2009 0 50. Tax forms for 2009 2 49. Tax forms for 2009 4 48. Tax forms for 2009 6 47. Tax forms for 2009 8 47. Tax forms for 2009 0 52 54. Tax forms for 2009 4 53. Tax forms for 2009 5 52. Tax forms for 2009 6 51. Tax forms for 2009 7 50. Tax forms for 2009 9 50. Tax forms for 2009 0 49. Tax forms for 2009 2 48. Tax forms for 2009 4 47. Tax forms for 2009 6 46. Tax forms for 2009 8 53 54. Tax forms for 2009 3 53. Tax forms for 2009 4 52. Tax forms for 2009 5 51. Tax forms for 2009 6 50. Tax forms for 2009 8 49. Tax forms for 2009 9 49. Tax forms for 2009 1 48. Tax forms for 2009 2 47. Tax forms for 2009 4 46. Tax forms for 2009 6 54 54. Tax forms for 2009 2 53. Tax forms for 2009 3 52. Tax forms for 2009 4 51. Tax forms for 2009 5 50. Tax forms for 2009 6 49. Tax forms for 2009 8 48. Tax forms for 2009 9 48. Tax forms for 2009 1 47. Tax forms for 2009 2 46. Tax forms for 2009 4 55 54. Tax forms for 2009 1 53. Tax forms for 2009 2 52. Tax forms for 2009 3 51. Tax forms for 2009 4 50. Tax forms for 2009 5 49. Tax forms for 2009 7 48. Tax forms for 2009 8 47. Tax forms for 2009 9 47. Tax forms for 2009 1 46. Tax forms for 2009 3 56 54. Tax forms for 2009 0 53. Tax forms for 2009 1 52. Tax forms for 2009 2 51. Tax forms for 2009 3 50. Tax forms for 2009 4 49. Tax forms for 2009 5 48. Tax forms for 2009 7 47. Tax forms for 2009 8 47. Tax forms for 2009 0 46. Tax forms for 2009 1 57 54. Tax forms for 2009 0 53. Tax forms for 2009 0 52. Tax forms for 2009 1 51. Tax forms for 2009 2 50. Tax forms for 2009 3 49. Tax forms for 2009 4 48. Tax forms for 2009 6 47. Tax forms for 2009 7 46. Tax forms for 2009 8 46. Tax forms for 2009 0 58 53. Tax forms for 2009 9 53. Tax forms for 2009 0 52. Tax forms for 2009 1 51. Tax forms for 2009 2 50. Tax forms for 2009 3 49. Tax forms for 2009 4 48. Tax forms for 2009 5 47. Tax forms for 2009 6 46. Tax forms for 2009 7 45. Tax forms for 2009 8 59 53. Tax forms for 2009 8 52. Tax forms for 2009 9 52. Tax forms for 2009 0 51. Tax forms for 2009 1 50. Tax forms for 2009 2 49. Tax forms for 2009 3 48. Tax forms for 2009 4 47. Tax forms for 2009 5 46. Tax forms for 2009 6 45. Tax forms for 2009 7 60 53. Tax forms for 2009 8 52. Tax forms for 2009 9 51. Tax forms for 2009 9 51. Tax forms for 2009 0 50. Tax forms for 2009 1 49. Tax forms for 2009 2 48. Tax forms for 2009 3 47. Tax forms for 2009 4 46. Tax forms for 2009 5 45. Tax forms for 2009 6 61 53. Tax forms for 2009 8 52. Tax forms for 2009 8 51. Tax forms for 2009 9 51. Tax forms for 2009 0 50. Tax forms for 2009 0 49. Tax forms for 2009 1 48. Tax forms for 2009 2 47. Tax forms for 2009 3 46. Tax forms for 2009 4 45. Tax forms for 2009 5 62 53. Tax forms for 2009 7 52. Tax forms for 2009 8 51. Tax forms for 2009 8 50. Tax forms for 2009 9 50. Tax forms for 2009 0 49. Tax forms for 2009 1 48. Tax forms for 2009 1 47. Tax forms for 2009 2 46. Tax forms for 2009 3 45. Tax forms for 2009 4 63 53. Tax forms for 2009 7 52. Tax forms for 2009 7 51. Tax forms for 2009 8 50. Tax forms for 2009 9 49. Tax forms for 2009 9 49. Tax forms for 2009 0 48. Tax forms for 2009 1 47. Tax forms for 2009 2 46. Tax forms for 2009 3 45. Tax forms for 2009 3 64 53. Tax forms for 2009 6 52. Tax forms for 2009 7 51. Tax forms for 2009 8 50. Tax forms for 2009 8 49. Tax forms for 2009 9 48. Tax forms for 2009 9 48. Tax forms for 2009 0 47. Tax forms for 2009 1 46. Tax forms for 2009 2 45. Tax forms for 2009 3 65 53. Tax forms for 2009 6 52. Tax forms for 2009 7 51. Tax forms for 2009 7 50. Tax forms for 2009 8 49. Tax forms for 2009 8 48. Tax forms for 2009 9 48. Tax forms for 2009 0 47. Tax forms for 2009 0 46. Tax forms for 2009 1 45. Tax forms for 2009 2 66 53. Tax forms for 2009 6 52. Tax forms for 2009 6 51. Tax forms for 2009 7 50. Tax forms for 2009 7 49. Tax forms for 2009 8 48. Tax forms for 2009 9 47. Tax forms for 2009 9 47. Tax forms for 2009 0 46. Tax forms for 2009 1 45. Tax forms for 2009 1 67 53. Tax forms for 2009 6 52. Tax forms for 2009 6 51. Tax forms for 2009 7 50. Tax forms for 2009 7 49. Tax forms for 2009 8 48. Tax forms for 2009 8 47. Tax forms for 2009 9 46. Tax forms for 2009 9 46. Tax forms for 2009 0 45. Tax forms for 2009 1 68 53. Tax forms for 2009 5 52. Tax forms for 2009 6 51. Tax forms for 2009 6 50. Tax forms for 2009 7 49. Tax forms for 2009 7 48. Tax forms for 2009 8 47. Tax forms for 2009 8 46. Tax forms for 2009 9 46. Tax forms for 2009 0 45. Tax forms for 2009 0 69 53. Tax forms for 2009 5 52. Tax forms for 2009 6 51. Tax forms for 2009 6 50. Tax forms for 2009 6 49. Tax forms for 2009 7 48. Tax forms for 2009 7 47. Tax forms for 2009 8 46. Tax forms for 2009 9 45. Tax forms for 2009 9 45. Tax forms for 2009 0 70 53. Tax forms for 2009 5 52. Tax forms for 2009 5 51. Tax forms for 2009 6 50. Tax forms for 2009 6 49. Tax forms for 2009 7 48. Tax forms for 2009 7 47. Tax forms for 2009 8 46. Tax forms for 2009 8 45. Tax forms for 2009 9 44. Tax forms for 2009 9 71 53. Tax forms for 2009 5 52. Tax forms for 2009 5 51. Tax forms for 2009 6 50. Tax forms for 2009 6 49. Tax forms for 2009 6 48. Tax forms for 2009 7 47. Tax forms for 2009 7 46. Tax forms for 2009 8 45. Tax forms for 2009 9 44. Tax forms for 2009 9 72 53. Tax forms for 2009 5 52. Tax forms for 2009 5 51. Tax forms for 2009 5 50. Tax forms for 2009 6 49. Tax forms for 2009 6 48. Tax forms for 2009 7 47. Tax forms for 2009 7 46. Tax forms for 2009 8 45. Tax forms for 2009 8 44. Tax forms for 2009 9 73 53. Tax forms for 2009 4 52. Tax forms for 2009 5 51. Tax forms for 2009 5 50. Tax forms for 2009 6 49. Tax forms for 2009 6 48. Tax forms for 2009 6 47. Tax forms for 2009 7 46. Tax forms for 2009 7 45. Tax forms for 2009 8 44. Tax forms for 2009 8 74 53. Tax forms for 2009 4 52. Tax forms for 2009 5 51. Tax forms for 2009 5 50. Tax forms for 2009 5 49. Tax forms for 2009 6 48. Tax forms for 2009 6 47. Tax forms for 2009 7 46. Tax forms for 2009 7 45. Tax forms for 2009 8 44. Tax forms for 2009 8 75 53. Tax forms for 2009 4 52. Tax forms for 2009 5 51. Tax forms for 2009 5 50. Tax forms for 2009 5 49. Tax forms for 2009 6 48. Tax forms for 2009 6 47. Tax forms for 2009 7 46. Tax forms for 2009 7 45. Tax forms for 2009 7 44. Tax forms for 2009 8 76 53. Tax forms for 2009 4 52. Tax forms for 2009 4 51. Tax forms for 2009 5 50. Tax forms for 2009 5 49. Tax forms for 2009 6 48. Tax forms for 2009 6 47. Tax forms for 2009 6 46. Tax forms for 2009 7 45. Tax forms for 2009 7 44. Tax forms for 2009 8 77 53. Tax forms for 2009 4 52. Tax forms for 2009 4 51. Tax forms for 2009 5 50. Tax forms for 2009 5 49. Tax forms for 2009 5 48. Tax forms for 2009 6 47. Tax forms for 2009 6 46. Tax forms for 2009 7 45. Tax forms for 2009 7 44. Tax forms for 2009 8 78 53. Tax forms for 2009 4 52. Tax forms for 2009 4 51. Tax forms for 2009 5 50. Tax forms for 2009 5 49. Tax forms for 2009 5 48. Tax forms for 2009 6 47. Tax forms for 2009 6 46. Tax forms for 2009 6 45. Tax forms for 2009 7 44. Tax forms for 2009 7 79 53. Tax forms for 2009 4 52. Tax forms for 2009 4 51. Tax forms for 2009 5 50. Tax forms for 2009 5 49. Tax forms for 2009 5 48. Tax forms for 2009 6 47. Tax forms for 2009 6 46. Tax forms for 2009 6 45. Tax forms for 2009 7 44. Tax forms for 2009 7 80 53. Tax forms for 2009 4 52. Tax forms for 2009 4 51. Tax forms for 2009 4 50. Tax forms for 2009 5 49. Tax forms for 2009 5 48. Tax forms for 2009 5 47. Tax forms for 2009 6 46. Tax forms for 2009 6 45. Tax forms for 2009 7 44. Tax forms for 2009 7 81 53. Tax forms for 2009 4 52. Tax forms for 2009 4 51. Tax forms for 2009 4 50. Tax forms for 2009 5 49. Tax forms for 2009 5 48. Tax forms for 2009 5 47. Tax forms for 2009 6 46. Tax forms for 2009 6 45. Tax forms for 2009 7 44. Tax forms for 2009 7 82 53. Tax forms for 2009 4 52. Tax forms for 2009 4 51. Tax forms for 2009 4 50. Tax forms for 2009 5 49. Tax forms for 2009 5 48. Tax forms for 2009 5 47. Tax forms for 2009 6 46. Tax forms for 2009 6 45. Tax forms for 2009 6 44. Tax forms for 2009 7 83 53. Tax forms for 2009 4 52. Tax forms for 2009 4 51. Tax forms for 2009 4 50. Tax forms for 2009 5 49. Tax forms for 2009 5 48. Tax forms for 2009 5 47. Tax forms for 2009 6 46. Tax forms for 2009 6 45. Tax forms for 2009 6 44. Tax forms for 2009 7 84 53. Tax forms for 2009 4 52. Tax forms for 2009 4 51. Tax forms for 2009 4 50. Tax forms for 2009 5 49. Tax forms for 2009 5 48. Tax forms for 2009 5 47. Tax forms for 2009 6 46. Tax forms for 2009 6 45. Tax forms for 2009 6 44. Tax forms for 2009 7 85 53. Tax forms for 2009 3 52. Tax forms for 2009 4 51. Tax forms for 2009 4 50. Tax forms for 2009 4 49. Tax forms for 2009 5 48. Tax forms for 2009 5 47. Tax forms for 2009 5 46. Tax forms for 2009 6 45. Tax forms for 2009 6 44. Tax forms for 2009 7 86 53. Tax forms for 2009 3 52. Tax forms for 2009 4 51. Tax forms for 2009 4 50. Tax forms for 2009 4 49. Tax forms for 2009 5 48. Tax forms for 2009 5 47. Tax forms for 2009 5 46. Tax forms for 2009 6 45. Tax forms for 2009 6 44. Tax forms for 2009 6 87 53. Tax forms for 2009 3 52. Tax forms for 2009 4 51. Tax forms for 2009 4 50. Tax forms for 2009 4 49. Tax forms for 2009 5 48. Tax forms for 2009 5 47. Tax forms for 2009 5 46. Tax forms for 2009 6 45. Tax forms for 2009 6 44. Tax forms for 2009 6 88 53. Tax forms for 2009 3 52. Tax forms for 2009 4 51. Tax forms for 2009 4 50. Tax forms for 2009 4 49. Tax forms for 2009 5 48. Tax forms for 2009 5 47. Tax forms for 2009 5 46. Tax forms for 2009 6 45. Tax forms for 2009 6 44. Tax forms for 2009 6 Appendix C. Tax forms for 2009 (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. Tax forms for 2009 3 52. Tax forms for 2009 4 51. Tax forms for 2009 4 50. Tax forms for 2009 4 49. Tax forms for 2009 5 48. Tax forms for 2009 5 47. Tax forms for 2009 5 46. Tax forms for 2009 6 45. Tax forms for 2009 6 44. Tax forms for 2009 6 90 53. Tax forms for 2009 3 52. Tax forms for 2009 4 51. Tax forms for 2009 4 50. Tax forms for 2009 4 49. Tax forms for 2009 5 48. Tax forms for 2009 5 47. Tax forms for 2009 5 46. Tax forms for 2009 6 45. Tax forms for 2009 6 44. Tax forms for 2009 6 91 53. Tax forms for 2009 3 52. Tax forms for 2009 4 51. Tax forms for 2009 4 50. Tax forms for 2009 4 49. Tax forms for 2009 5 48. Tax forms for 2009 5 47. Tax forms for 2009 5 46. Tax forms for 2009 6 45. Tax forms for 2009 6 44. Tax forms for 2009 6 92 53. Tax forms for 2009 3 52. Tax forms for 2009 4 51. Tax forms for 2009 4 50. Tax forms for 2009 4 49. Tax forms for 2009 5 48. Tax forms for 2009 5 47. Tax forms for 2009 5 46. Tax forms for 2009 6 45. Tax forms for 2009 6 44. Tax forms for 2009 6 93 53. Tax forms for 2009 3 52. Tax forms for 2009 4 51. Tax forms for 2009 4 50. Tax forms for 2009 4 49. Tax forms for 2009 5 48. Tax forms for 2009 5 47. Tax forms for 2009 5 46. Tax forms for 2009 6 45. Tax forms for 2009 6 44. Tax forms for 2009 6 94 53. Tax forms for 2009 3 52. Tax forms for 2009 4 51. Tax forms for 2009 4 50. Tax forms for 2009 4 49. Tax forms for 2009 5 48. Tax forms for 2009 5 47. Tax forms for 2009 5 46. Tax forms for 2009 6 45. Tax forms for 2009 6 44. Tax forms for 2009 6 95 53. Tax forms for 2009 3 52. Tax forms for 2009 4 51. Tax forms for 2009 4 50. Tax forms for 2009 4 49. Tax forms for 2009 5 48. Tax forms for 2009 5 47. Tax forms for 2009 5 46. Tax forms for 2009 5 45. Tax forms for 2009 6 44. Tax forms for 2009 6 96 53. Tax forms for 2009 3 52. Tax forms for 2009 4 51. Tax forms for 2009 4 50. Tax forms for 2009 4 49. Tax forms for 2009 5 48. Tax forms for 2009 5 47. Tax forms for 2009 5 46. Tax forms for 2009 5 45. Tax forms for 2009 6 44. Tax forms for 2009 6 97 53. Tax forms for 2009 3 52. Tax forms for 2009 4 51. Tax forms for 2009 4 50. Tax forms for 2009 4 49. Tax forms for 2009 5 48. Tax forms for 2009 5 47. Tax forms for 2009 5 46. Tax forms for 2009 5 45. Tax forms for 2009 6 44. Tax forms for 2009 6 98 53. Tax forms for 2009 3 52. Tax forms for 2009 4 51. Tax forms for 2009 4 50. Tax forms for 2009 4 49. Tax forms for 2009 5 48. Tax forms for 2009 5 47. Tax forms for 2009 5 46. Tax forms for 2009 5 45. Tax forms for 2009 6 44. Tax forms for 2009 6 99 53. Tax forms for 2009 3 52. Tax forms for 2009 4 51. Tax forms for 2009 4 50. Tax forms for 2009 4 49. Tax forms for 2009 5 48. Tax forms for 2009 5 47. Tax forms for 2009 5 46. Tax forms for 2009 5 45. Tax forms for 2009 6 44. Tax forms for 2009 6 100 53. Tax forms for 2009 3 52. Tax forms for 2009 4 51. Tax forms for 2009 4 50. Tax forms for 2009 4 49. Tax forms for 2009 5 48. Tax forms for 2009 5 47. Tax forms for 2009 5 46. Tax forms for 2009 5 45. Tax forms for 2009 6 44. Tax forms for 2009 6 101 53. Tax forms for 2009 3 52. Tax forms for 2009 4 51. Tax forms for 2009 4 50. Tax forms for 2009 4 49. Tax forms for 2009 5 48. Tax forms for 2009 5 47. Tax forms for 2009 5 46. Tax forms for 2009 5 45. Tax forms for 2009 6 44. Tax forms for 2009 6 102 53. Tax forms for 2009 3 52. Tax forms for 2009 4 51. Tax forms for 2009 4 50. Tax forms for 2009 4 49. Tax forms for 2009 5 48. Tax forms for 2009 5 47. Tax forms for 2009 5 46. Tax forms for 2009 5 45. Tax forms for 2009 6 44. Tax forms for 2009 6 103 53. Tax forms for 2009 3 52. Tax forms for 2009 4 51. Tax forms for 2009 4 50. Tax forms for 2009 4 49. Tax forms for 2009 5 48. Tax forms for 2009 5 47. Tax forms for 2009 5 46. Tax forms for 2009 5 45. Tax forms for 2009 6 44. Tax forms for 2009 6 104 53. Tax forms for 2009 3 52. Tax forms for 2009 4 51. Tax forms for 2009 4 50. Tax forms for 2009 4 49. Tax forms for 2009 5 48. Tax forms for 2009 5 47. Tax forms for 2009 5 46. Tax forms for 2009 5 45. Tax forms for 2009 6 44. Tax forms for 2009 6 105 53. Tax forms for 2009 3 52. Tax forms for 2009 4 51. Tax forms for 2009 4 50. Tax forms for 2009 4 49. Tax forms for 2009 4 48. Tax forms for 2009 5 47. Tax forms for 2009 5 46. Tax forms for 2009 5 45. Tax forms for 2009 6 44. Tax forms for 2009 6 106 53. Tax forms for 2009 3 52. Tax forms for 2009 4 51. Tax forms for 2009 4 50. Tax forms for 2009 4 49. Tax forms for 2009 4 48. Tax forms for 2009 5 47. Tax forms for 2009 5 46. Tax forms for 2009 5 45. Tax forms for 2009 6 44. Tax forms for 2009 6 107 53. Tax forms for 2009 3 52. Tax forms for 2009 4 51. Tax forms for 2009 4 50. Tax forms for 2009 4 49. Tax forms for 2009 4 48. Tax forms for 2009 5 47. Tax forms for 2009 5 46. Tax forms for 2009 5 45. Tax forms for 2009 6 44. Tax forms for 2009 6 108 53. Tax forms for 2009 3 52. Tax forms for 2009 4 51. Tax forms for 2009 4 50. Tax forms for 2009 4 49. Tax forms for 2009 4 48. Tax forms for 2009 5 47. Tax forms for 2009 5 46. Tax forms for 2009 5 45. Tax forms for 2009 6 44. Tax forms for 2009 6 109 53. Tax forms for 2009 3 52. Tax forms for 2009 4 51. Tax forms for 2009 4 50. Tax forms for 2009 4 49. Tax forms for 2009 4 48. Tax forms for 2009 5 47. Tax forms for 2009 5 46. Tax forms for 2009 5 45. Tax forms for 2009 6 44. Tax forms for 2009 6 110 53. Tax forms for 2009 3 52. Tax forms for 2009 4 51. Tax forms for 2009 4 50. Tax forms for 2009 4 49. Tax forms for 2009 4 48. Tax forms for 2009 5 47. Tax forms for 2009 5 46. Tax forms for 2009 5 45. Tax forms for 2009 6 44. Tax forms for 2009 6 111 53. Tax forms for 2009 3 52. Tax forms for 2009 4 51. Tax forms for 2009 4 50. Tax forms for 2009 4 49. Tax forms for 2009 4 48. Tax forms for 2009 5 47. Tax forms for 2009 5 46. Tax forms for 2009 5 45. Tax forms for 2009 6 44. Tax forms for 2009 6 112 53. Tax forms for 2009 3 52. Tax forms for 2009 4 51. Tax forms for 2009 4 50. Tax forms for 2009 4 49. Tax forms for 2009 4 48. Tax forms for 2009 5 47. Tax forms for 2009 5 46. Tax forms for 2009 5 45. Tax forms for 2009 6 44. Tax forms for 2009 6 113 53. Tax forms for 2009 3 52. Tax forms for 2009 4 51. Tax forms for 2009 4 50. Tax forms for 2009 4 49. Tax forms for 2009 4 48. Tax forms for 2009 5 47. Tax forms for 2009 5 46. Tax forms for 2009 5 45. Tax forms for 2009 6 44. Tax forms for 2009 6 114 53. Tax forms for 2009 3 52. Tax forms for 2009 4 51. Tax forms for 2009 4 50. Tax forms for 2009 4 49. Tax forms for 2009 4 48. Tax forms for 2009 5 47. Tax forms for 2009 5 46. Tax forms for 2009 5 45. Tax forms for 2009 6 44. Tax forms for 2009 6 115+ 53. Tax forms for 2009 3 52. Tax forms for 2009 4 51. Tax forms for 2009 4 50. Tax forms for 2009 4 49. Tax forms for 2009 4 48. Tax forms for 2009 5 47. Tax forms for 2009 5 46. Tax forms for 2009 5 45. Tax forms for 2009 6 44. Tax forms for 2009 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. Tax forms for 2009 2 49. Tax forms for 2009 8 49. Tax forms for 2009 3 48. Tax forms for 2009 9 48. Tax forms for 2009 5 48. Tax forms for 2009 1 47. Tax forms for 2009 7 47. Tax forms for 2009 4 47. Tax forms for 2009 1 46. Tax forms for 2009 8 41 49. Tax forms for 2009 8 49. Tax forms for 2009 3 48. Tax forms for 2009 8 48. Tax forms for 2009 3 47. Tax forms for 2009 9 47. Tax forms for 2009 5 47. Tax forms for 2009 1 46. Tax forms for 2009 7 46. Tax forms for 2009 4 46. Tax forms for 2009 1 42 49. Tax forms for 2009 3 48. Tax forms for 2009 8 48. Tax forms for 2009 3 47. Tax forms for 2009 8 47. Tax forms for 2009 3 46. Tax forms for 2009 9 46. Tax forms for 2009 5 46. Tax forms for 2009 1 45. Tax forms for 2009 8 45. Tax forms for 2009 4 43 48. Tax forms for 2009 9 48. Tax forms for 2009 3 47. Tax forms for 2009 8 47. Tax forms for 2009 3 46. Tax forms for 2009 8 46. Tax forms for 2009 3 45. Tax forms for 2009 9 45. Tax forms for 2009 5 45. Tax forms for 2009 1 44. Tax forms for 2009 8 44 48. Tax forms for 2009 5 47. Tax forms for 2009 9 47. Tax forms for 2009 3 46. Tax forms for 2009 8 46. Tax forms for 2009 3 45. Tax forms for 2009 8 45. Tax forms for 2009 4 44. Tax forms for 2009 9 44. Tax forms for 2009 5 44. Tax forms for 2009 2 45 48. Tax forms for 2009 1 47. Tax forms for 2009 5 46. Tax forms for 2009 9 46. Tax forms for 2009 3 45. Tax forms for 2009 8 45. Tax forms for 2009 3 44. Tax forms for 2009 8 44. Tax forms for 2009 4 44. Tax forms for 2009 0 43. Tax forms for 2009 6 46 47. Tax forms for 2009 7 47. Tax forms for 2009 1 46. Tax forms for 2009 5 45. Tax forms for 2009 9 45. Tax forms for 2009 4 44. Tax forms for 2009 8 44. Tax forms for 2009 3 43. Tax forms for 2009 9 43. Tax forms for 2009 4 43. Tax forms for 2009 0 47 47. Tax forms for 2009 4 46. Tax forms for 2009 7 46. Tax forms for 2009 1 45. Tax forms for 2009 5 44. Tax forms for 2009 9 44. Tax forms for 2009 4 43. Tax forms for 2009 9 43. Tax forms for 2009 4 42. Tax forms for 2009 9 42. Tax forms for 2009 4 Appendix C. Tax forms for 2009 (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. Tax forms for 2009 1 46. Tax forms for 2009 4 45. Tax forms for 2009 8 45. Tax forms for 2009 1 44. Tax forms for 2009 5 44. Tax forms for 2009 0 43. Tax forms for 2009 4 42. Tax forms for 2009 9 42. Tax forms for 2009 4 41. Tax forms for 2009 9 49 46. Tax forms for 2009 8 46. Tax forms for 2009 1 45. Tax forms for 2009 4 44. Tax forms for 2009 8 44. Tax forms for 2009 2 43. Tax forms for 2009 6 43. Tax forms for 2009 0 42. Tax forms for 2009 4 41. Tax forms for 2009 9 41. Tax forms for 2009 4 50 46. Tax forms for 2009 5 45. Tax forms for 2009 8 45. Tax forms for 2009 1 44. Tax forms for 2009 4 43. Tax forms for 2009 8 43. Tax forms for 2009 2 42. Tax forms for 2009 6 42. Tax forms for 2009 0 41. Tax forms for 2009 5 40. Tax forms for 2009 9 51 46. Tax forms for 2009 3 45. Tax forms for 2009 5 44. Tax forms for 2009 8 44. Tax forms for 2009 1 43. Tax forms for 2009 5 42. Tax forms for 2009 8 42. Tax forms for 2009 2 41. Tax forms for 2009 6 41. Tax forms for 2009 0 40. Tax forms for 2009 5 52 46. Tax forms for 2009 0 45. Tax forms for 2009 3 44. Tax forms for 2009 6 43. Tax forms for 2009 8 43. Tax forms for 2009 2 42. Tax forms for 2009 5 41. Tax forms for 2009 8 41. Tax forms for 2009 2 40. Tax forms for 2009 6 40. Tax forms for 2009 1 53 45. Tax forms for 2009 8 45. Tax forms for 2009 1 44. Tax forms for 2009 3 43. Tax forms for 2009 6 42. Tax forms for 2009 9 42. Tax forms for 2009 2 41. Tax forms for 2009 5 40. Tax forms for 2009 9 40. Tax forms for 2009 3 39. Tax forms for 2009 7 54 45. Tax forms for 2009 6 44. Tax forms for 2009 8 44. Tax forms for 2009 1 43. Tax forms for 2009 3 42. Tax forms for 2009 6 41. Tax forms for 2009 9 41. Tax forms for 2009 2 40. Tax forms for 2009 5 39. Tax forms for 2009 9 39. Tax forms for 2009 3 55 45. Tax forms for 2009 5 44. Tax forms for 2009 7 43. Tax forms for 2009 9 43. Tax forms for 2009 1 42. Tax forms for 2009 4 41. Tax forms for 2009 6 40. Tax forms for 2009 9 40. Tax forms for 2009 2 39. Tax forms for 2009 6 38. Tax forms for 2009 9 56 45. Tax forms for 2009 3 44. Tax forms for 2009 5 43. Tax forms for 2009 7 42. Tax forms for 2009 9 42. Tax forms for 2009 1 41. Tax forms for 2009 4 40. Tax forms for 2009 7 40. Tax forms for 2009 0 39. Tax forms for 2009 3 38. Tax forms for 2009 6 57 45. Tax forms for 2009 1 44. Tax forms for 2009 3 43. Tax forms for 2009 5 42. Tax forms for 2009 7 41. Tax forms for 2009 9 41. Tax forms for 2009 2 40. Tax forms for 2009 4 39. Tax forms for 2009 7 39. Tax forms for 2009 0 38. Tax forms for 2009 3 58 45. Tax forms for 2009 0 44. Tax forms for 2009 2 43. Tax forms for 2009 3 42. Tax forms for 2009 5 41. Tax forms for 2009 7 40. Tax forms for 2009 9 40. Tax forms for 2009 2 39. Tax forms for 2009 4 38. Tax forms for 2009 7 38. Tax forms for 2009 0 59 44. Tax forms for 2009 9 44. Tax forms for 2009 0 43. Tax forms for 2009 2 42. Tax forms for 2009 4 41. Tax forms for 2009 5 40. Tax forms for 2009 7 40. Tax forms for 2009 0 39. Tax forms for 2009 2 38. Tax forms for 2009 5 37. Tax forms for 2009 8 60 44. Tax forms for 2009 7 43. Tax forms for 2009 9 43. Tax forms for 2009 0 42. Tax forms for 2009 2 41. Tax forms for 2009 4 40. Tax forms for 2009 6 39. Tax forms for 2009 8 39. Tax forms for 2009 0 38. Tax forms for 2009 2 37. Tax forms for 2009 5 61 44. Tax forms for 2009 6 43. Tax forms for 2009 8 42. Tax forms for 2009 9 42. Tax forms for 2009 1 41. Tax forms for 2009 2 40. Tax forms for 2009 4 39. Tax forms for 2009 6 38. Tax forms for 2009 8 38. Tax forms for 2009 0 37. Tax forms for 2009 3 62 44. Tax forms for 2009 5 43. Tax forms for 2009 7 42. Tax forms for 2009 8 41. Tax forms for 2009 9 41. Tax forms for 2009 1 40. Tax forms for 2009 3 39. Tax forms for 2009 4 38. Tax forms for 2009 6 37. Tax forms for 2009 8 37. Tax forms for 2009 1 63 44. Tax forms for 2009 5 43. Tax forms for 2009 6 42. Tax forms for 2009 7 41. Tax forms for 2009 8 41. Tax forms for 2009 0 40. Tax forms for 2009 1 39. Tax forms for 2009 3 38. Tax forms for 2009 5 37. Tax forms for 2009 7 36. Tax forms for 2009 9 64 44. Tax forms for 2009 4 43. Tax forms for 2009 5 42. Tax forms for 2009 6 41. Tax forms for 2009 7 40. Tax forms for 2009 8 40. Tax forms for 2009 0 39. Tax forms for 2009 2 38. Tax forms for 2009 3 37. Tax forms for 2009 5 36. Tax forms for 2009 7 65 44. Tax forms for 2009 3 43. Tax forms for 2009 4 42. Tax forms for 2009 5 41. Tax forms for 2009 6 40. Tax forms for 2009 7 39. Tax forms for 2009 9 39. Tax forms for 2009 0 38. Tax forms for 2009 2 37. Tax forms for 2009 4 36. Tax forms for 2009 6 66 44. Tax forms for 2009 2 43. Tax forms for 2009 3 42. Tax forms for 2009 4 41. Tax forms for 2009 5 40. Tax forms for 2009 6 39. Tax forms for 2009 8 38. Tax forms for 2009 9 38. Tax forms for 2009 1 37. Tax forms for 2009 2 36. Tax forms for 2009 4 67 44. Tax forms for 2009 2 43. Tax forms for 2009 3 42. Tax forms for 2009 3 41. Tax forms for 2009 4 40. Tax forms for 2009 6 39. Tax forms for 2009 7 38. Tax forms for 2009 8 38. Tax forms for 2009 0 37. Tax forms for 2009 1 36. Tax forms for 2009 3 68 44. Tax forms for 2009 1 43. Tax forms for 2009 2 42. Tax forms for 2009 3 41. Tax forms for 2009 4 40. Tax forms for 2009 5 39. Tax forms for 2009 6 38. Tax forms for 2009 7 37. Tax forms for 2009 9 37. Tax forms for 2009 0 36. Tax forms for 2009 2 69 44. Tax forms for 2009 1 43. Tax forms for 2009 1 42. Tax forms for 2009 2 41. Tax forms for 2009 3 40. Tax forms for 2009 4 39. Tax forms for 2009 5 38. Tax forms for 2009 6 37. Tax forms for 2009 8 36. Tax forms for 2009 9 36. Tax forms for 2009 0 70 44. Tax forms for 2009 0 43. Tax forms for 2009 1 42. Tax forms for 2009 2 41. Tax forms for 2009 3 40. Tax forms for 2009 3 39. Tax forms for 2009 4 38. Tax forms for 2009 6 37. Tax forms for 2009 7 36. Tax forms for 2009 8 35. Tax forms for 2009 9 71 44. Tax forms for 2009 0 43. Tax forms for 2009 0 42. Tax forms for 2009 1 41. Tax forms for 2009 2 40. Tax forms for 2009 3 39. Tax forms for 2009 4 38. Tax forms for 2009 5 37. Tax forms for 2009 6 36. Tax forms for 2009 7 35. Tax forms for 2009 9 72 43. Tax forms for 2009 9 43. Tax forms for 2009 0 42. Tax forms for 2009 1 41. Tax forms for 2009 1 40. Tax forms for 2009 2 39. Tax forms for 2009 3 38. Tax forms for 2009 4 37. Tax forms for 2009 5 36. Tax forms for 2009 6 35. Tax forms for 2009 8 73 43. Tax forms for 2009 9 43. Tax forms for 2009 0 42. Tax forms for 2009 0 41. Tax forms for 2009 1 40. Tax forms for 2009 2 39. Tax forms for 2009 3 38. Tax forms for 2009 4 37. Tax forms for 2009 5 36. Tax forms for 2009 6 35. Tax forms for 2009 7 74 43. Tax forms for 2009 9 42. Tax forms for 2009 9 42. Tax forms for 2009 0 41. Tax forms for 2009 1 40. Tax forms for 2009 1 39. Tax forms for 2009 2 38. Tax forms for 2009 3 37. Tax forms for 2009 4 36. Tax forms for 2009 5 35. Tax forms for 2009 6 75 43. Tax forms for 2009 8 42. Tax forms for 2009 9 42. Tax forms for 2009 0 41. Tax forms for 2009 0 40. Tax forms for 2009 1 39. Tax forms for 2009 2 38. Tax forms for 2009 3 37. Tax forms for 2009 4 36. Tax forms for 2009 5 35. Tax forms for 2009 6 76 43. Tax forms for 2009 8 42. Tax forms for 2009 9 41. Tax forms for 2009 9 41. Tax forms for 2009 0 40. Tax forms for 2009 1 39. Tax forms for 2009 1 38. Tax forms for 2009 2 37. Tax forms for 2009 3 36. Tax forms for 2009 4 35. Tax forms for 2009 5 77 43. Tax forms for 2009 8 42. Tax forms for 2009 9 41. Tax forms for 2009 9 41. Tax forms for 2009 0 40. Tax forms for 2009 0 39. Tax forms for 2009 1 38. Tax forms for 2009 2 37. Tax forms for 2009 3 36. Tax forms for 2009 4 35. Tax forms for 2009 5 78 43. Tax forms for 2009 8 42. Tax forms for 2009 8 41. Tax forms for 2009 9 40. Tax forms for 2009 9 40. Tax forms for 2009 0 39. Tax forms for 2009 1 38. Tax forms for 2009 2 37. Tax forms for 2009 2 36. Tax forms for 2009 3 35. Tax forms for 2009 4 79 43. Tax forms for 2009 8 42. Tax forms for 2009 8 41. Tax forms for 2009 9 40. Tax forms for 2009 9 40. Tax forms for 2009 0 39. Tax forms for 2009 1 38. Tax forms for 2009 1 37. Tax forms for 2009 2 36. Tax forms for 2009 3 35. Tax forms for 2009 4 80 43. Tax forms for 2009 7 42. Tax forms for 2009 8 41. Tax forms for 2009 8 40. Tax forms for 2009 9 40. Tax forms for 2009 0 39. Tax forms for 2009 0 38. Tax forms for 2009 1 37. Tax forms for 2009 2 36. Tax forms for 2009 3 35. Tax forms for 2009 4 81 43. Tax forms for 2009 7 42. Tax forms for 2009 8 41. Tax forms for 2009 8 40. Tax forms for 2009 9 39. Tax forms for 2009 9 39. Tax forms for 2009 0 38. Tax forms for 2009 1 37. Tax forms for 2009 2 36. Tax forms for 2009 2 35. Tax forms for 2009 3 82 43. Tax forms for 2009 7 42. Tax forms for 2009 8 41. Tax forms for 2009 8 40. Tax forms for 2009 9 39. Tax forms for 2009 9 39. Tax forms for 2009 0 38. Tax forms for 2009 1 37. Tax forms for 2009 1 36. Tax forms for 2009 2 35. Tax forms for 2009 3 83 43. Tax forms for 2009 7 42. Tax forms for 2009 8 41. Tax forms for 2009 8 40. Tax forms for 2009 9 39. Tax forms for 2009 9 39. Tax forms for 2009 0 38. Tax forms for 2009 0 37. Tax forms for 2009 1 36. Tax forms for 2009 2 35. Tax forms for 2009 3 84 43. Tax forms for 2009 7 42. Tax forms for 2009 7 41. Tax forms for 2009 8 40. Tax forms for 2009 8 39. Tax forms for 2009 9 39. Tax forms for 2009 0 38. Tax forms for 2009 0 37. Tax forms for 2009 1 36. Tax forms for 2009 2 35. Tax forms for 2009 3 85 43. Tax forms for 2009 7 42. Tax forms for 2009 7 41. Tax forms for 2009 8 40. Tax forms for 2009 8 39. Tax forms for 2009 9 38. Tax forms for 2009 9 38. Tax forms for 2009 0 37. Tax forms for 2009 1 36. Tax forms for 2009 2 35. Tax forms for 2009 2 86 43. Tax forms for 2009 7 42. Tax forms for 2009 7 41. Tax forms for 2009 8 40. Tax forms for 2009 8 39. Tax forms for 2009 9 38. Tax forms for 2009 9 38. Tax forms for 2009 0 37. Tax forms for 2009 1 36. Tax forms for 2009 1 35. Tax forms for 2009 2 87 43. Tax forms for 2009 7 42. Tax forms for 2009 7 41. Tax forms for 2009 8 40. Tax forms for 2009 8 39. Tax forms for 2009 9 38. Tax forms for 2009 9 38. Tax forms for 2009 0 37. Tax forms for 2009 0 36. Tax forms for 2009 1 35. Tax forms for 2009 2 Appendix C. Tax forms for 2009 (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. Tax forms for 2009 7 42. Tax forms for 2009 7 41. Tax forms for 2009 8 40. Tax forms for 2009 8 39. Tax forms for 2009 9 38. Tax forms for 2009 9 38. Tax forms for 2009 0 37. Tax forms for 2009 0 36. Tax forms for 2009 1 35. Tax forms for 2009 2 89 43. Tax forms for 2009 7 42. Tax forms for 2009 7 41. Tax forms for 2009 7 40. Tax forms for 2009 8 39. Tax forms for 2009 8 38. Tax forms for 2009 9 38. Tax forms for 2009 0 37. Tax forms for 2009 0 36. Tax forms for 2009 1 35. Tax forms for 2009 2 90 43. Tax forms for 2009 7 42. Tax forms for 2009 7 41. Tax forms for 2009 7 40. Tax forms for 2009 8 39. Tax forms for 2009 8 38. Tax forms for 2009 9 38. Tax forms for 2009 0 37. Tax forms for 2009 0 36. Tax forms for 2009 1 35. Tax forms for 2009 2 91 43. Tax forms for 2009 7 42. Tax forms for 2009 7 41. Tax forms for 2009 7 40. Tax forms for 2009 8 39. Tax forms for 2009 8 38. Tax forms for 2009 9 37. Tax forms for 2009 9 37. Tax forms for 2009 0 36. Tax forms for 2009 1 35. Tax forms for 2009 2 92 43. Tax forms for 2009 7 42. Tax forms for 2009 7 41. Tax forms for 2009 7 40. Tax forms for 2009 8 39. Tax forms for 2009 8 38. Tax forms for 2009 9 37. Tax forms for 2009 9 37. Tax forms for 2009 0 36. Tax forms for 2009 1 35. Tax forms for 2009 1 93 43. Tax forms for 2009 7 42. Tax forms for 2009 7 41. Tax forms for 2009 7 40. Tax forms for 2009 8 39. Tax forms for 2009 8 38. Tax forms for 2009 9 37. Tax forms for 2009 9 37. Tax forms for 2009 0 36. Tax forms for 2009 1 35. Tax forms for 2009 1 94 43. Tax forms for 2009 7 42. Tax forms for 2009 7 41. Tax forms for 2009 7 40. Tax forms for 2009 8 39. Tax forms for 2009 8 38. Tax forms for 2009 9 37. Tax forms for 2009 9 37. Tax forms for 2009 0 36. Tax forms for 2009 1 35. Tax forms for 2009 1 95 43. Tax forms for 2009 6 42. Tax forms for 2009 7 41. Tax forms for 2009 7 40. Tax forms for 2009 8 39. Tax forms for 2009 8 38. Tax forms for 2009 9 37. Tax forms for 2009 9 37. Tax forms for 2009 0 36. Tax forms for 2009 1 35. Tax forms for 2009 1 96 43. Tax forms for 2009 6 42. Tax forms for 2009 7 41. Tax forms for 2009 7 40. Tax forms for 2009 8 39. Tax forms for 2009 8 38. Tax forms for 2009 9 37. Tax forms for 2009 9 37. Tax forms for 2009 0 36. Tax forms for 2009 1 35. Tax forms for 2009 1 97 43. Tax forms for 2009 6 42. Tax forms for 2009 7 41. Tax forms for 2009 7 40. Tax forms for 2009 8 39. Tax forms for 2009 8 38. Tax forms for 2009 9 37. Tax forms for 2009 9 37. Tax forms for 2009 0 36. Tax forms for 2009 1 35. Tax forms for 2009 1 98 43. Tax forms for 2009 6 42. Tax forms for 2009 7 41. Tax forms for 2009 7 40. Tax forms for 2009 8 39. Tax forms for 2009 8 38. Tax forms for 2009 9 37. Tax forms for 2009 9 37. Tax forms for 2009 0 36. Tax forms for 2009 0 35. Tax forms for 2009 1 99 43. Tax forms for 2009 6 42. Tax forms for 2009 7 41. Tax forms for 2009 7 40. Tax forms for 2009 8 39. Tax forms for 2009 8 38. Tax forms for 2009 9 37. Tax forms for 2009 9 37. Tax forms for 2009 0 36. Tax forms for 2009 0 35. Tax forms for 2009 1 100 43. Tax forms for 2009 6 42. Tax forms for 2009 7 41. Tax forms for 2009 7 40. Tax forms for 2009 8 39. Tax forms for 2009 8 38. Tax forms for 2009 9 37. Tax forms for 2009 9 37. Tax forms for 2009 0 36. Tax forms for 2009 0 35. Tax forms for 2009 1 101 43. Tax forms for 2009 6 42. Tax forms for 2009 7 41. Tax forms for 2009 7 40. Tax forms for 2009 8 39. Tax forms for 2009 8 38. Tax forms for 2009 9 37. Tax forms for 2009 9 37. Tax forms for 2009 0 36. Tax forms for 2009 0 35. Tax forms for 2009 1 102 43. Tax forms for 2009 6 42. Tax forms for 2009 7 41. Tax forms for 2009 7 40. Tax forms for 2009 8 39. Tax forms for 2009 8 38. Tax forms for 2009 9 37. Tax forms for 2009 9 37. Tax forms for 2009 0 36. Tax forms for 2009 0 35. Tax forms for 2009 1 103 43. Tax forms for 2009 6 42. Tax forms for 2009 7 41. Tax forms for 2009 7 40. Tax forms for 2009 8 39. Tax forms for 2009 8 38. Tax forms for 2009 9 37. Tax forms for 2009 9 37. Tax forms for 2009 0 36. Tax forms for 2009 0 35. Tax forms for 2009 1 104 43. Tax forms for 2009 6 42. Tax forms for 2009 7 41. Tax forms for 2009 7 40. Tax forms for 2009 8 39. Tax forms for 2009 8 38. Tax forms for 2009 8 37. Tax forms for 2009 9 37. Tax forms for 2009 0 36. Tax forms for 2009 0 35. Tax forms for 2009 1 105 43. Tax forms for 2009 6 42. Tax forms for 2009 7 41. Tax forms for 2009 7 40. Tax forms for 2009 8 39. Tax forms for 2009 8 38. Tax forms for 2009 8 37. Tax forms for 2009 9 37. Tax forms for 2009 0 36. Tax forms for 2009 0 35. Tax forms for 2009 1 106 43. Tax forms for 2009 6 42. Tax forms for 2009 7 41. Tax forms for 2009 7 40. Tax forms for 2009 8 39. Tax forms for 2009 8 38. Tax forms for 2009 8 37. Tax forms for 2009 9 37. Tax forms for 2009 0 36. Tax forms for 2009 0 35. Tax forms for 2009 1 107 43. Tax forms for 2009 6 42. Tax forms for 2009 7 41. Tax forms for 2009 7 40. Tax forms for 2009 8 39. Tax forms for 2009 8 38. Tax forms for 2009 8 37. Tax forms for 2009 9 37. Tax forms for 2009 0 36. Tax forms for 2009 0 35. Tax forms for 2009 1 108 43. Tax forms for 2009 6 42. Tax forms for 2009 7 41. Tax forms for 2009 7 40. Tax forms for 2009 8 39. Tax forms for 2009 8 38. Tax forms for 2009 8 37. Tax forms for 2009 9 37. Tax forms for 2009 0 36. Tax forms for 2009 0 35. Tax forms for 2009 1 109 43. Tax forms for 2009 6 42. Tax forms for 2009 7 41. Tax forms for 2009 7 40. Tax forms for 2009 7 39. Tax forms for 2009 8 38. Tax forms for 2009 8 37. Tax forms for 2009 9 37. Tax forms for 2009 0 36. Tax forms for 2009 0 35. Tax forms for 2009 1 110 43. Tax forms for 2009 6 42. Tax forms for 2009 7 41. Tax forms for 2009 7 40. Tax forms for 2009 7 39. Tax forms for 2009 8 38. Tax forms for 2009 8 37. Tax forms for 2009 9 37. Tax forms for 2009 0 36. Tax forms for 2009 0 35. Tax forms for 2009 1 111 43. Tax forms for 2009 6 42. Tax forms for 2009 7 41. Tax forms for 2009 7 40. Tax forms for 2009 7 39. Tax forms for 2009 8 38. Tax forms for 2009 8 37. Tax forms for 2009 9 37. Tax forms for 2009 0 36. Tax forms for 2009 0 35. Tax forms for 2009 1 112 43. Tax forms for 2009 6 42. Tax forms for 2009 7 41. Tax forms for 2009 7 40. Tax forms for 2009 7 39. Tax forms for 2009 8 38. Tax forms for 2009 8 37. Tax forms for 2009 9 37. Tax forms for 2009 0 36. Tax forms for 2009 0 35. Tax forms for 2009 1 113 43. Tax forms for 2009 6 42. Tax forms for 2009 7 41. Tax forms for 2009 7 40. Tax forms for 2009 7 39. Tax forms for 2009 8 38. Tax forms for 2009 8 37. Tax forms for 2009 9 37. Tax forms for 2009 0 36. Tax forms for 2009 0 35. Tax forms for 2009 1 114 43. Tax forms for 2009 6 42. Tax forms for 2009 7 41. Tax forms for 2009 7 40. Tax forms for 2009 7 39. Tax forms for 2009 8 38. Tax forms for 2009 8 37. Tax forms for 2009 9 37. Tax forms for 2009 0 36. Tax forms for 2009 0 35. Tax forms for 2009 1 115+ 43. Tax forms for 2009 6 42. Tax forms for 2009 7 41. Tax forms for 2009 7 40. Tax forms for 2009 7 39. Tax forms for 2009 8 38. Tax forms for 2009 8 37. Tax forms for 2009 9 37. Tax forms for 2009 0 36. Tax forms for 2009 0 35. Tax forms for 2009 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. Tax forms for 2009 4 40. Tax forms for 2009 0 39. Tax forms for 2009 5 39. Tax forms for 2009 1 38. Tax forms for 2009 7 38. Tax forms for 2009 3 38. Tax forms for 2009 0 37. Tax forms for 2009 6 37. Tax forms for 2009 3 37. Tax forms for 2009 1 51 40. Tax forms for 2009 0 39. Tax forms for 2009 5 39. Tax forms for 2009 0 38. Tax forms for 2009 5 38. Tax forms for 2009 1 37. Tax forms for 2009 7 37. Tax forms for 2009 4 37. Tax forms for 2009 0 36. Tax forms for 2009 7 36. Tax forms for 2009 4 52 39. Tax forms for 2009 5 39. Tax forms for 2009 0 38. Tax forms for 2009 5 38. Tax forms for 2009 0 37. Tax forms for 2009 6 37. Tax forms for 2009 2 36. Tax forms for 2009 8 36. Tax forms for 2009 4 36. Tax forms for 2009 0 35. Tax forms for 2009 7 53 39. Tax forms for 2009 1 38. Tax forms for 2009 5 38. Tax forms for 2009 0 37. Tax forms for 2009 5 37. Tax forms for 2009 1 36. Tax forms for 2009 6 36. Tax forms for 2009 2 35. Tax forms for 2009 8 35. Tax forms for 2009 4 35. Tax forms for 2009 1 54 38. Tax forms for 2009 7 38. Tax forms for 2009 1 37. Tax forms for 2009 6 37. Tax forms for 2009 1 36. Tax forms for 2009 6 36. Tax forms for 2009 1 35. Tax forms for 2009 7 35. Tax forms for 2009 2 34. Tax forms for 2009 8 34. Tax forms for 2009 5 55 38. Tax forms for 2009 3 37. Tax forms for 2009 7 37. Tax forms for 2009 2 36. Tax forms for 2009 6 36. Tax forms for 2009 1 35. Tax forms for 2009 6 35. Tax forms for 2009 1 34. Tax forms for 2009 7 34. Tax forms for 2009 3 33. Tax forms for 2009 9 56 38. Tax forms for 2009 0 37. Tax forms for 2009 4 36. Tax forms for 2009 8 36. Tax forms for 2009 2 35. Tax forms for 2009 7 35. Tax forms for 2009 1 34. Tax forms for 2009 7 34. Tax forms for 2009 2 33. Tax forms for 2009 7 33. Tax forms for 2009 3 Appendix C. Tax forms for 2009 (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. Tax forms for 2009 6 37. Tax forms for 2009 0 36. Tax forms for 2009 4 35. Tax forms for 2009 8 35. Tax forms for 2009 2 34. Tax forms for 2009 7 34. Tax forms for 2009 2 33. Tax forms for 2009 7 33. Tax forms for 2009 2 32. Tax forms for 2009 8 58 37. Tax forms for 2009 3 36. Tax forms for 2009 7 36. Tax forms for 2009 0 35. Tax forms for 2009 4 34. Tax forms for 2009 8 34. Tax forms for 2009 3 33. Tax forms for 2009 7 33. Tax forms for 2009 2 32. Tax forms for 2009 8 32. Tax forms for 2009 3 59 37. Tax forms for 2009 1 36. Tax forms for 2009 4 35. Tax forms for 2009 7 35. Tax forms for 2009 1 34. Tax forms for 2009 5 33. Tax forms for 2009 9 33. Tax forms for 2009 3 32. Tax forms for 2009 8 32. Tax forms for 2009 3 31. Tax forms for 2009 8 60 36. Tax forms for 2009 8 36. Tax forms for 2009 1 35. Tax forms for 2009 4 34. Tax forms for 2009 8 34. Tax forms for 2009 1 33. Tax forms for 2009 5 32. Tax forms for 2009 9 32. Tax forms for 2009 4 31. Tax forms for 2009 9 31. Tax forms for 2009 3 61 36. Tax forms for 2009 6 35. Tax forms for 2009 8 35. Tax forms for 2009 1 34. Tax forms for 2009 5 33. Tax forms for 2009 8 33. Tax forms for 2009 2 32. Tax forms for 2009 6 32. Tax forms for 2009 0 31. Tax forms for 2009 4 30. Tax forms for 2009 9 62 36. Tax forms for 2009 3 35. Tax forms for 2009 6 34. Tax forms for 2009 9 34. Tax forms for 2009 2 33. Tax forms for 2009 5 32. Tax forms for 2009 9 32. Tax forms for 2009 2 31. Tax forms for 2009 6 31. Tax forms for 2009 1 30. Tax forms for 2009 5 63 36. Tax forms for 2009 1 35. Tax forms for 2009 4 34. Tax forms for 2009 6 33. Tax forms for 2009 9 33. Tax forms for 2009 2 32. Tax forms for 2009 6 31. Tax forms for 2009 9 31. Tax forms for 2009 3 30. Tax forms for 2009 7 30. Tax forms for 2009 1 64 35. Tax forms for 2009 9 35. Tax forms for 2009 2 34. Tax forms for 2009 4 33. Tax forms for 2009 7 33. Tax forms for 2009 0 32. Tax forms for 2009 3 31. Tax forms for 2009 6 31. Tax forms for 2009 0 30. Tax forms for 2009 4 29. Tax forms for 2009 8 65 35. Tax forms for 2009 8 35. Tax forms for 2009 0 34. Tax forms for 2009 2 33. Tax forms for 2009 5 32. Tax forms for 2009 7 32. Tax forms for 2009 0 31. Tax forms for 2009 4 30. Tax forms for 2009 7 30. Tax forms for 2009 0 29. Tax forms for 2009 4 66 35. Tax forms for 2009 6 34. Tax forms for 2009 8 34. Tax forms for 2009 0 33. Tax forms for 2009 3 32. Tax forms for 2009 5 31. Tax forms for 2009 8 31. Tax forms for 2009 1 30. Tax forms for 2009 4 29. Tax forms for 2009 8 29. Tax forms for 2009 1 67 35. Tax forms for 2009 5 34. Tax forms for 2009 7 33. Tax forms for 2009 9 33. Tax forms for 2009 1 32. Tax forms for 2009 3 31. Tax forms for 2009 6 30. Tax forms for 2009 9 30. Tax forms for 2009 2 29. Tax forms for 2009 5 28. Tax forms for 2009 8 68 35. Tax forms for 2009 3 34. Tax forms for 2009 5 33. Tax forms for 2009 7 32. Tax forms for 2009 9 32. Tax forms for 2009 1 31. Tax forms for 2009 4 30. Tax forms for 2009 7 29. Tax forms for 2009 9 29. Tax forms for 2009 2 28. Tax forms for 2009 6 69 35. Tax forms for 2009 2 34. Tax forms for 2009 4 33. Tax forms for 2009 6 32. Tax forms for 2009 8 32. Tax forms for 2009 0 31. Tax forms for 2009 2 30. Tax forms for 2009 5 29. Tax forms for 2009 7 29. Tax forms for 2009 0 28. Tax forms for 2009 3 70 35. Tax forms for 2009 1 34. Tax forms for 2009 3 33. Tax forms for 2009 4 32. Tax forms for 2009 6 31. Tax forms for 2009 8 31. Tax forms for 2009 1 30. Tax forms for 2009 3 29. Tax forms for 2009 5 28. Tax forms for 2009 8 28. Tax forms for 2009 1 71 35. Tax forms for 2009 0 34. Tax forms for 2009 2 33. Tax forms for 2009 3 32. Tax forms for 2009 5 31. Tax forms for 2009 7 30. Tax forms for 2009 9 30. Tax forms for 2009 1 29. Tax forms for 2009 4 28. Tax forms for 2009 6 27. Tax forms for 2009 9 72 34. Tax forms for 2009 9 34. Tax forms for 2009 1 33. Tax forms for 2009 2 32. Tax forms for 2009 4 31. Tax forms for 2009 6 30. Tax forms for 2009 8 30. Tax forms for 2009 0 29. Tax forms for 2009 2 28. Tax forms for 2009 4 27. Tax forms for 2009 7 73 34. Tax forms for 2009 8 34. Tax forms for 2009 0 33. Tax forms for 2009 1 32. Tax forms for 2009 3 31. Tax forms for 2009 5 30. Tax forms for 2009 6 29. Tax forms for 2009 8 29. Tax forms for 2009 1 28. Tax forms for 2009 3 27. Tax forms for 2009 5 74 34. Tax forms for 2009 8 33. Tax forms for 2009 9 33. Tax forms for 2009 0 32. Tax forms for 2009 2 31. Tax forms for 2009 4 30. Tax forms for 2009 5 29. Tax forms for 2009 7 28. Tax forms for 2009 9 28. Tax forms for 2009 1 27. Tax forms for 2009 4 75 34. Tax forms for 2009 7 33. Tax forms for 2009 8 33. Tax forms for 2009 0 32. Tax forms for 2009 1 31. Tax forms for 2009 3 30. Tax forms for 2009 4 29. Tax forms for 2009 6 28. Tax forms for 2009 8 28. Tax forms for 2009 0 27. Tax forms for 2009 2 76 34. Tax forms for 2009 6 33. Tax forms for 2009 8 32. Tax forms for 2009 9 32. Tax forms for 2009 0 31. Tax forms for 2009 2 30. Tax forms for 2009 3 29. Tax forms for 2009 5 28. Tax forms for 2009 7 27. Tax forms for 2009 9 27. Tax forms for 2009 1 77 34. Tax forms for 2009 6 33. Tax forms for 2009 7 32. Tax forms for 2009 8 32. Tax forms for 2009 0 31. Tax forms for 2009 1 30. Tax forms for 2009 3 29. Tax forms for 2009 4 28. Tax forms for 2009 6 27. Tax forms for 2009 8 27. Tax forms for 2009 0 78 34. Tax forms for 2009 5 33. Tax forms for 2009 6 32. Tax forms for 2009 8 31. Tax forms for 2009 9 31. Tax forms for 2009 0 30. Tax forms for 2009 2 29. Tax forms for 2009 3 28. Tax forms for 2009 5 27. Tax forms for 2009 7 26. Tax forms for 2009 9 79 34. Tax forms for 2009 5 33. Tax forms for 2009 6 32. Tax forms for 2009 7 31. Tax forms for 2009 8 31. Tax forms for 2009 0 30. Tax forms for 2009 1 29. Tax forms for 2009 3 28. Tax forms for 2009 4 27. Tax forms for 2009 6 26. Tax forms for 2009 8 80 34. Tax forms for 2009 5 33. Tax forms for 2009 6 32. Tax forms for 2009 7 31. Tax forms for 2009 8 30. Tax forms for 2009 9 30. Tax forms for 2009 1 29. Tax forms for 2009 2 28. Tax forms for 2009 4 27. Tax forms for 2009 5 26. Tax forms for 2009 7 81 34. Tax forms for 2009 4 33. Tax forms for 2009 5 32. Tax forms for 2009 6 31. Tax forms for 2009 8 30. Tax forms for 2009 9 30. Tax forms for 2009 0 29. Tax forms for 2009 2 28. Tax forms for 2009 3 27. Tax forms for 2009 5 26. Tax forms for 2009 6 82 34. Tax forms for 2009 4 33. Tax forms for 2009 5 32. Tax forms for 2009 6 31. Tax forms for 2009 7 30. Tax forms for 2009 8 30. Tax forms for 2009 0 29. Tax forms for 2009 1 28. Tax forms for 2009 3 27. Tax forms for 2009 4 26. Tax forms for 2009 6 83 34. Tax forms for 2009 4 33. Tax forms for 2009 5 32. Tax forms for 2009 6 31. Tax forms for 2009 7 30. Tax forms for 2009 8 29. Tax forms for 2009 9 29. Tax forms for 2009 1 28. Tax forms for 2009 2 27. Tax forms for 2009 4 26. Tax forms for 2009 5 84 34. Tax forms for 2009 3 33. Tax forms for 2009 4 32. Tax forms for 2009 5 31. Tax forms for 2009 7 30. Tax forms for 2009 8 29. Tax forms for 2009 9 29. Tax forms for 2009 0 28. Tax forms for 2009 2 27. Tax forms for 2009 3 26. Tax forms for 2009 5 85 34. Tax forms for 2009 3 33. Tax forms for 2009 4 32. Tax forms for 2009 5 31. Tax forms for 2009 6 30. Tax forms for 2009 7 29. Tax forms for 2009 9 29. Tax forms for 2009 0 28. Tax forms for 2009 1 27. Tax forms for 2009 3 26. Tax forms for 2009 4 86 34. Tax forms for 2009 3 33. Tax forms for 2009 4 32. Tax forms for 2009 5 31. Tax forms for 2009 6 30. Tax forms for 2009 7 29. Tax forms for 2009 8 29. Tax forms for 2009 0 28. Tax forms for 2009 1 27. Tax forms for 2009 2 26. Tax forms for 2009 4 87 34. Tax forms for 2009 3 33. Tax forms for 2009 4 32. Tax forms for 2009 5 31. Tax forms for 2009 6 30. Tax forms for 2009 7 29. Tax forms for 2009 8 28. Tax forms for 2009 9 28. Tax forms for 2009 1 27. Tax forms for 2009 2 26. Tax forms for 2009 4 88 34. Tax forms for 2009 3 33. Tax forms for 2009 4 32. Tax forms for 2009 5 31. Tax forms for 2009 6 30. Tax forms for 2009 7 29. Tax forms for 2009 8 28. Tax forms for 2009 9 28. Tax forms for 2009 0 27. Tax forms for 2009 2 26. Tax forms for 2009 3 89 34. Tax forms for 2009 3 33. Tax forms for 2009 3 32. Tax forms for 2009 4 31. Tax forms for 2009 5 30. Tax forms for 2009 7 29. Tax forms for 2009 8 28. Tax forms for 2009 9 28. Tax forms for 2009 0 27. Tax forms for 2009 2 26. Tax forms for 2009 3 90 34. Tax forms for 2009 2 33. Tax forms for 2009 3 32. Tax forms for 2009 4 31. Tax forms for 2009 5 30. Tax forms for 2009 6 29. Tax forms for 2009 8 28. Tax forms for 2009 9 28. Tax forms for 2009 0 27. Tax forms for 2009 1 26. Tax forms for 2009 3 91 34. Tax forms for 2009 2 33. Tax forms for 2009 3 32. Tax forms for 2009 4 31. Tax forms for 2009 5 30. Tax forms for 2009 6 29. Tax forms for 2009 7 28. Tax forms for 2009 9 28. Tax forms for 2009 0 27. Tax forms for 2009 1 26. Tax forms for 2009 3 92 34. Tax forms for 2009 2 33. Tax forms for 2009 3 32. Tax forms for 2009 4 31. Tax forms for 2009 5 30. Tax forms for 2009 6 29. Tax forms for 2009 7 28. Tax forms for 2009 8 28. Tax forms for 2009 0 27. Tax forms for 2009 1 26. Tax forms for 2009 2 93 34. Tax forms for 2009 2 33. Tax forms for 2009 3 32. Tax forms for 2009 4 31. Tax forms for 2009 5 30. Tax forms for 2009 6 29. Tax forms for 2009 7 28. Tax forms for 2009 8 28. Tax forms for 2009 0 27. Tax forms for 2009 1 26. Tax forms for 2009 2 94 34. Tax forms for 2009 2 33. Tax forms for 2009 3 32. Tax forms for 2009 4 31. Tax forms for 2009 5 30. Tax forms for 2009 6 29. Tax forms for 2009 7 28. Tax forms for 2009 8 27. Tax forms for 2009 9 27. Tax forms for 2009 1 26. Tax forms for 2009 2 95 34. Tax forms for 2009 2 33. Tax forms for 2009 3 32. Tax forms for 2009 4 31. Tax forms for 2009 5 30. Tax forms for 2009 6 29. Tax forms for 2009 7 28. Tax forms for 2009 8 27. Tax forms for 2009 9 27. Tax forms for 2009 1 26. Tax forms for 2009 2 96 34. Tax forms for 2009 2 33. Tax forms for 2009 3 32. Tax forms for 2009 4 31. Tax forms for 2009 5 30. Tax forms for 2009 6 29. Tax forms for 2009 7 28. Tax forms for 2009 8 27. Tax forms for 2009 9 27. Tax forms for 2009 0 26. Tax forms for 2009 2 Appendix C. Tax forms for 2009 (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. Tax forms for 2009 2 33. Tax forms for 2009 3 32. Tax forms for 2009 4 31. Tax forms for 2009 5 30. Tax forms for 2009 6 29. Tax forms for 2009 7 28. Tax forms for 2009 8 27. Tax forms for 2009 9 27. Tax forms for 2009 0 26. Tax forms for 2009 2 98 34. Tax forms for 2009 2 33. Tax forms for 2009 3 32. Tax forms for 2009 4 31. Tax forms for 2009 5 30. Tax forms for 2009 6 29. Tax forms for 2009 7 28. Tax forms for 2009 8 27. Tax forms for 2009 9 27. Tax forms for 2009 0 26. Tax forms for 2009 2 99 34. Tax forms for 2009 2 33. Tax forms for 2009 3 32. Tax forms for 2009 4 31. Tax forms for 2009 5 30. Tax forms for 2009 6 29. Tax forms for 2009 7 28. Tax forms for 2009 8 27. Tax forms for 2009 9 27. Tax forms for 2009 0 26. Tax forms for 2009 2 100 34. Tax forms for 2009 2 33. Tax forms for 2009 3 32. Tax forms for 2009 4 31. Tax forms for 2009 5 30. Tax forms for 2009 6 29. Tax forms for 2009 7 28. Tax forms for 2009 8 27. Tax forms for 2009 9 27. Tax forms for 2009 0 26. Tax forms for 2009 1 101 34. Tax forms for 2009 2 33. Tax forms for 2009 3 32. Tax forms for 2009 4 31. Tax forms for 2009 5 30. Tax forms for 2009 6 29. Tax forms for 2009 7 28. Tax forms for 2009 8 27. Tax forms for 2009 9 27. Tax forms for 2009 0 26. Tax forms for 2009 1 102 34. Tax forms for 2009 2 33. Tax forms for 2009 3 32. Tax forms for 2009 4 31. Tax forms for 2009 4 30. Tax forms for 2009 5 29. Tax forms for 2009 7 28. Tax forms for 2009 8 27. Tax forms for 2009 9 27. Tax forms for 2009 0 26. Tax forms for 2009 1 103 34. Tax forms for 2009 2 33. Tax forms for 2009 3 32. Tax forms for 2009 4 31. Tax forms for 2009 4 30. Tax forms for 2009 5 29. Tax forms for 2009 7 28. Tax forms for 2009 8 27. Tax forms for 2009 9 27. Tax forms for 2009 0 26. Tax forms for 2009 1 104 34. Tax forms for 2009 2 33. Tax forms for 2009 3 32. Tax forms for 2009 4 31. Tax forms for 2009 4 30. Tax forms for 2009 5 29. Tax forms for 2009 6 28. Tax forms for 2009 8 27. Tax forms for 2009 9 27. Tax forms for 2009 0 26. Tax forms for 2009 1 105 34. Tax forms for 2009 2 33. Tax forms for 2009 3 32. Tax forms for 2009 3 31. Tax forms for 2009 4 30. Tax forms for 2009 5 29. Tax forms for 2009 6 28. Tax forms for 2009 8 27. Tax forms for 2009 9 27. Tax forms for 2009 0 26. Tax forms for 2009 1 106 34. Tax forms for 2009 2 33. Tax forms for 2009 3 32. Tax forms for 2009 3 31. Tax forms for 2009 4 30. Tax forms for 2009 5 29. Tax forms for 2009 6 28. Tax forms for 2009 8 27. Tax forms for 2009 9 27. Tax forms for 2009 0 26. Tax forms for 2009 1 107 34. Tax forms for 2009 2 33. Tax forms for 2009 3 32. Tax forms for 2009 3 31. Tax forms for 2009 4 30. Tax forms for 2009 5 29. Tax forms for 2009 6 28. Tax forms for 2009 8 27. Tax forms for 2009 9 27. Tax forms for 2009 0 26. Tax forms for 2009 1 108 34. Tax forms for 2009 2 33. Tax forms for 2009 3 32. Tax forms for 2009 3 31. Tax forms for 2009 4 30. Tax forms for 2009 5 29. Tax forms for 2009 6 28. Tax forms for 2009 8 27. Tax forms for 2009 9 27. Tax forms for 2009 0 26. Tax forms for 2009 1 109 34. Tax forms for 2009 2 33. Tax forms for 2009 3 32. Tax forms for 2009 3 31. Tax forms for 2009 4 30. Tax forms for 2009 5 29. Tax forms for 2009 6 28. Tax forms for 2009 7 27. Tax forms for 2009 9 27. Tax forms for 2009 0 26. Tax forms for 2009 1 110 34. Tax forms for 2009 2 33. Tax forms for 2009 3 32. Tax forms for 2009 3 31. Tax forms for 2009 4 30. Tax forms for 2009 5 29. Tax forms for 2009 6 28. Tax forms for 2009 7 27. Tax forms for 2009 9 27. Tax forms for 2009 0 26. Tax forms for 2009 1 111 34. Tax forms for 2009 2 33. Tax forms for 2009 3 32. Tax forms for 2009 3 31. Tax forms for 2009 4 30. Tax forms for 2009 5 29. Tax forms for 2009 6 28. Tax forms for 2009 7 27. Tax forms for 2009 9 27. Tax forms for 2009 0 26. Tax forms for 2009 1 112 34. Tax forms for 2009 2 33. Tax forms for 2009 3 32. Tax forms for 2009 3 31. Tax forms for 2009 4 30. Tax forms for 2009 5 29. Tax forms for 2009 6 28. Tax forms for 2009 7 27. Tax forms for 2009 9 27. Tax forms for 2009 0 26. Tax forms for 2009 1 113 34. Tax forms for 2009 2 33. Tax forms for 2009 3 32. Tax forms for 2009 3 31. Tax forms for 2009 4 30. Tax forms for 2009 5 29. Tax forms for 2009 6 28. Tax forms for 2009 7 27. Tax forms for 2009 9 27. Tax forms for 2009 0 26. Tax forms for 2009 1 114 34. Tax forms for 2009 2 33. Tax forms for 2009 3 32. Tax forms for 2009 3 31. Tax forms for 2009 4 30. Tax forms for 2009 5 29. Tax forms for 2009 6 28. Tax forms for 2009 7 27. Tax forms for 2009 9 27. Tax forms for 2009 0 26. Tax forms for 2009 1 115+ 34. Tax forms for 2009 2 33. Tax forms for 2009 3 32. Tax forms for 2009 3 31. Tax forms for 2009 4 30. Tax forms for 2009 5 29. Tax forms for 2009 6 28. Tax forms for 2009 7 27. Tax forms for 2009 9 27. Tax forms for 2009 0 26. Tax forms for 2009 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. Tax forms for 2009 9 30. Tax forms for 2009 4 30. Tax forms for 2009 0 29. Tax forms for 2009 6 29. Tax forms for 2009 2 28. Tax forms for 2009 8 28. Tax forms for 2009 5 28. Tax forms for 2009 2 27. Tax forms for 2009 9 27. Tax forms for 2009 6 61 30. Tax forms for 2009 4 29. Tax forms for 2009 9 29. Tax forms for 2009 5 29. Tax forms for 2009 0 28. Tax forms for 2009 6 28. Tax forms for 2009 3 27. Tax forms for 2009 9 27. Tax forms for 2009 6 27. Tax forms for 2009 3 27. Tax forms for 2009 0 62 30. Tax forms for 2009 0 29. Tax forms for 2009 5 29. Tax forms for 2009 0 28. Tax forms for 2009 5 28. Tax forms for 2009 1 27. Tax forms for 2009 7 27. Tax forms for 2009 3 27. Tax forms for 2009 0 26. Tax forms for 2009 7 26. Tax forms for 2009 4 63 29. Tax forms for 2009 6 29. Tax forms for 2009 0 28. Tax forms for 2009 5 28. Tax forms for 2009 1 27. Tax forms for 2009 6 27. Tax forms for 2009 2 26. Tax forms for 2009 8 26. Tax forms for 2009 4 26. Tax forms for 2009 1 25. Tax forms for 2009 7 64 29. Tax forms for 2009 2 28. Tax forms for 2009 6 28. Tax forms for 2009 1 27. Tax forms for 2009 6 27. Tax forms for 2009 1 26. Tax forms for 2009 7 26. Tax forms for 2009 3 25. Tax forms for 2009 9 25. Tax forms for 2009 5 25. Tax forms for 2009 2 65 28. Tax forms for 2009 8 28. Tax forms for 2009 3 27. Tax forms for 2009 7 27. Tax forms for 2009 2 26. Tax forms for 2009 7 26. Tax forms for 2009 2 25. Tax forms for 2009 8 25. Tax forms for 2009 4 25. Tax forms for 2009 0 24. Tax forms for 2009 6 66 28. Tax forms for 2009 5 27. Tax forms for 2009 9 27. Tax forms for 2009 3 26. Tax forms for 2009 8 26. Tax forms for 2009 3 25. Tax forms for 2009 8 25. Tax forms for 2009 3 24. Tax forms for 2009 9 24. Tax forms for 2009 5 24. Tax forms for 2009 1 67 28. Tax forms for 2009 2 27. Tax forms for 2009 6 27. Tax forms for 2009 0 26. Tax forms for 2009 4 25. Tax forms for 2009 9 25. Tax forms for 2009 4 24. Tax forms for 2009 9 24. Tax forms for 2009 4 24. Tax forms for 2009 0 23. Tax forms for 2009 6 68 27. Tax forms for 2009 9 27. Tax forms for 2009 3 26. Tax forms for 2009 7 26. Tax forms for 2009 1 25. Tax forms for 2009 5 25. Tax forms for 2009 0 24. Tax forms for 2009 5 24. Tax forms for 2009 0 23. Tax forms for 2009 5 23. Tax forms for 2009 1 69 27. Tax forms for 2009 6 27. Tax forms for 2009 0 26. Tax forms for 2009 4 25. Tax forms for 2009 7 25. Tax forms for 2009 2 24. Tax forms for 2009 6 24. Tax forms for 2009 1 23. Tax forms for 2009 6 23. Tax forms for 2009 1 22. Tax forms for 2009 6 70 27. Tax forms for 2009 4 26. Tax forms for 2009 7 26. Tax forms for 2009 1 25. Tax forms for 2009 4 24. Tax forms for 2009 8 24. Tax forms for 2009 3 23. Tax forms for 2009 7 23. Tax forms for 2009 2 22. Tax forms for 2009 7 22. Tax forms for 2009 2 71 27. Tax forms for 2009 2 26. Tax forms for 2009 5 25. Tax forms for 2009 8 25. Tax forms for 2009 2 24. Tax forms for 2009 5 23. Tax forms for 2009 9 23. Tax forms for 2009 4 22. Tax forms for 2009 8 22. Tax forms for 2009 3 21. Tax forms for 2009 8 72 27. Tax forms for 2009 0 26. Tax forms for 2009 3 25. Tax forms for 2009 6 24. Tax forms for 2009 9 24. Tax forms for 2009 3 23. Tax forms for 2009 7 23. Tax forms for 2009 1 22. Tax forms for 2009 5 22. Tax forms for 2009 0 21. Tax forms for 2009 4 73 26. Tax forms for 2009 8 26. Tax forms for 2009 1 25. Tax forms for 2009 4 24. Tax forms for 2009 7 24. Tax forms for 2009 0 23. Tax forms for 2009 4 22. Tax forms for 2009 8 22. Tax forms for 2009 2 21. Tax forms for 2009 6 21. Tax forms for 2009 1 74 26. Tax forms for 2009 6 25. Tax forms for 2009 9 25. Tax forms for 2009 2 24. Tax forms for 2009 5 23. Tax forms for 2009 8 23. Tax forms for 2009 1 22. Tax forms for 2009 5 21. Tax forms for 2009 9 21. Tax forms for 2009 3 20. Tax forms for 2009 8 75 26. Tax forms for 2009 5 25. Tax forms for 2009 7 25. Tax forms for 2009 0 24. Tax forms for 2009 3 23. Tax forms for 2009 6 22. Tax forms for 2009 9 22. Tax forms for 2009 3 21. Tax forms for 2009 6 21. Tax forms for 2009 0 20. Tax forms for 2009 5 Appendix C. Tax forms for 2009 (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. Tax forms for 2009 3 25. Tax forms for 2009 6 24. Tax forms for 2009 8 24. Tax forms for 2009 1 23. Tax forms for 2009 4 22. Tax forms for 2009 7 22. Tax forms for 2009 0 21. Tax forms for 2009 4 20. Tax forms for 2009 8 20. Tax forms for 2009 2 77 26. Tax forms for 2009 2 25. Tax forms for 2009 4 24. Tax forms for 2009 7 23. Tax forms for 2009 9 23. Tax forms for 2009 2 22. Tax forms for 2009 5 21. Tax forms for 2009 8 21. Tax forms for 2009 2 20. Tax forms for 2009 6 19. Tax forms for 2009 9 78 26. Tax forms for 2009 1 25. Tax forms for 2009 3 24. Tax forms for 2009 6 23. Tax forms for 2009 8 23. Tax forms for 2009 1 22. Tax forms for 2009 4 21. Tax forms for 2009 7 21. Tax forms for 2009 0 20. Tax forms for 2009 3 19. Tax forms for 2009 7 79 26. Tax forms for 2009 0 25. Tax forms for 2009 2 24. Tax forms for 2009 4 23. Tax forms for 2009 7 22. Tax forms for 2009 9 22. Tax forms for 2009 2 21. Tax forms for 2009 5 20. Tax forms for 2009 8 20. Tax forms for 2009 1 19. Tax forms for 2009 5 80 25. Tax forms for 2009 9 25. Tax forms for 2009 1 24. Tax forms for 2009 3 23. Tax forms for 2009 6 22. Tax forms for 2009 8 22. Tax forms for 2009 1 21. Tax forms for 2009 3 20. Tax forms for 2009 6 20. Tax forms for 2009 0 19. Tax forms for 2009 3 81 25. Tax forms for 2009 8 25. Tax forms for 2009 0 24. Tax forms for 2009 2 23. Tax forms for 2009 4 22. Tax forms for 2009 7 21. Tax forms for 2009 9 21. Tax forms for 2009 2 20. Tax forms for 2009 5 19. Tax forms for 2009 8 19. Tax forms for 2009 1 82 25. Tax forms for 2009 8 24. Tax forms for 2009 9 24. Tax forms for 2009 1 23. Tax forms for 2009 4 22. Tax forms for 2009 6 21. Tax forms for 2009 8 21. Tax forms for 2009 1 20. Tax forms for 2009 4 19. Tax forms for 2009 7 19. Tax forms for 2009 0 83 25. Tax forms for 2009 7 24. Tax forms for 2009 9 24. Tax forms for 2009 1 23. Tax forms for 2009 3 22. Tax forms for 2009 5 21. Tax forms for 2009 7 21. Tax forms for 2009 0 20. Tax forms for 2009 2 19. Tax forms for 2009 5 18. Tax forms for 2009 8 84 25. Tax forms for 2009 6 24. Tax forms for 2009 8 24. Tax forms for 2009 0 23. Tax forms for 2009 2 22. Tax forms for 2009 4 21. Tax forms for 2009 6 20. Tax forms for 2009 9 20. Tax forms for 2009 1 19. Tax forms for 2009 4 18. Tax forms for 2009 7 85 25. Tax forms for 2009 6 24. Tax forms for 2009 8 23. Tax forms for 2009 9 23. Tax forms for 2009 1 22. Tax forms for 2009 3 21. Tax forms for 2009 6 20. Tax forms for 2009 8 20. Tax forms for 2009 1 19. Tax forms for 2009 3 18. Tax forms for 2009 6 86 25. Tax forms for 2009 5 24. Tax forms for 2009 7 23. Tax forms for 2009 9 23. Tax forms for 2009 1 22. Tax forms for 2009 3 21. Tax forms for 2009 5 20. Tax forms for 2009 7 20. Tax forms for 2009 0 19. Tax forms for 2009 2 18. Tax forms for 2009 5 87 25. Tax forms for 2009 5 24. Tax forms for 2009 7 23. Tax forms for 2009 8 23. Tax forms for 2009 0 22. Tax forms for 2009 2 21. Tax forms for 2009 4 20. Tax forms for 2009 7 19. Tax forms for 2009 9 19. Tax forms for 2009 2 18. Tax forms for 2009 4 88 25. Tax forms for 2009 5 24. Tax forms for 2009 6 23. Tax forms for 2009 8 23. Tax forms for 2009 0 22. Tax forms for 2009 2 21. Tax forms for 2009 4 20. Tax forms for 2009 6 19. Tax forms for 2009 8 19. Tax forms for 2009 1 18. Tax forms for 2009 3 89 25. Tax forms for 2009 4 24. Tax forms for 2009 6 23. Tax forms for 2009 8 22. Tax forms for 2009 9 22. Tax forms for 2009 1 21. Tax forms for 2009 3 20. Tax forms for 2009 5 19. Tax forms for 2009 8 19. Tax forms for 2009 0 18. Tax forms for 2009 3 90 25. Tax forms for 2009 4 24. Tax forms for 2009 6 23. Tax forms for 2009 7 22. Tax forms for 2009 9 22. Tax forms for 2009 1 21. Tax forms for 2009 3 20. Tax forms for 2009 5 19. Tax forms for 2009 7 19. Tax forms for 2009 0 18. Tax forms for 2009 2 91 25. Tax forms for 2009 4 24. Tax forms for 2009 5 23. Tax forms for 2009 7 22. Tax forms for 2009 9 22. Tax forms for 2009 1 21. Tax forms for 2009 3 20. Tax forms for 2009 5 19. Tax forms for 2009 7 18. Tax forms for 2009 9 18. Tax forms for 2009 2 92 25. Tax forms for 2009 4 24. Tax forms for 2009 5 23. Tax forms for 2009 7 22. Tax forms for 2009 9 22. Tax forms for 2009 0 21. Tax forms for 2009 2 20. Tax forms for 2009 4 19. Tax forms for 2009 6 18. Tax forms for 2009 9 18. Tax forms for 2009 1 93 25. Tax forms for 2009 4 24. Tax forms for 2009 5 23. Tax forms for 2009 7 22. Tax forms for 2009 8 22. Tax forms for 2009 0 21. Tax forms for 2009 2 20. Tax forms for 2009 4 19. Tax forms for 2009 6 18. Tax forms for 2009 8 18. Tax forms for 2009 1 94 25. Tax forms for 2009 3 24. Tax forms for 2009 5 23. Tax forms for 2009 6 22. Tax forms for 2009 8 22. Tax forms for 2009 0 21. Tax forms for 2009 2 20. Tax forms for 2009 4 19. Tax forms for 2009 6 18. Tax forms for 2009 8 18. Tax forms for 2009 0 95 25. Tax forms for 2009 3 24. Tax forms for 2009 5 23. Tax forms for 2009 6 22. Tax forms for 2009 8 22. Tax forms for 2009 0 21. Tax forms for 2009 1 20. Tax forms for 2009 3 19. Tax forms for 2009 6 18. Tax forms for 2009 8 18. Tax forms for 2009 0 96 25. Tax forms for 2009 3 24. Tax forms for 2009 5 23. Tax forms for 2009 6 22. Tax forms for 2009 8 21. Tax forms for 2009 9 21. Tax forms for 2009 1 20. Tax forms for 2009 3 19. Tax forms for 2009 5 18. Tax forms for 2009 8 18. Tax forms for 2009 0 97 25. Tax forms for 2009 3 24. Tax forms for 2009 5 23. Tax forms for 2009 6 22. Tax forms for 2009 8 21. Tax forms for 2009 9 21. Tax forms for 2009 1 20. Tax forms for 2009 3 19. Tax forms for 2009 5 18. Tax forms for 2009 7 18. Tax forms for 2009 0 98 25. Tax forms for 2009 3 24. Tax forms for 2009 4 23. Tax forms for 2009 6 22. Tax forms for 2009 8 21. Tax forms for 2009 9 21. Tax forms for 2009 1 20. Tax forms for 2009 3 19. Tax forms for 2009 5 18. Tax forms for 2009 7 17. Tax forms for 2009 9 99 25. Tax forms for 2009 3 24. Tax forms for 2009 4 23. Tax forms for 2009 6 22. Tax forms for 2009 7 21. Tax forms for 2009 9 21. Tax forms for 2009 1 20. Tax forms for 2009 3 19. Tax forms for 2009 5 18. Tax forms for 2009 7 17. Tax forms for 2009 9 100 25. Tax forms for 2009 3 24. Tax forms for 2009 4 23. Tax forms for 2009 6 22. Tax forms for 2009 7 21. Tax forms for 2009 9 21. Tax forms for 2009 1 20. Tax forms for 2009 3 19. Tax forms for 2009 5 18. Tax forms for 2009 7 17. Tax forms for 2009 9 101 25. Tax forms for 2009 3 24. Tax forms for 2009 4 23. Tax forms for 2009 6 22. Tax forms for 2009 7 21. Tax forms for 2009 9 21. Tax forms for 2009 1 20. Tax forms for 2009 2 19. Tax forms for 2009 4 18. Tax forms for 2009 7 17. Tax forms for 2009 9 102 25. Tax forms for 2009 3 24. Tax forms for 2009 4 23. Tax forms for 2009 6 22. Tax forms for 2009 7 21. Tax forms for 2009 9 21. Tax forms for 2009 1 20. Tax forms for 2009 2 19. Tax forms for 2009 4 18. Tax forms for 2009 6 17. Tax forms for 2009 9 103 25. Tax forms for 2009 3 24. Tax forms for 2009 4 23. Tax forms for 2009 6 22. Tax forms for 2009 7 21. Tax forms for 2009 9 21. Tax forms for 2009 0 20. Tax forms for 2009 2 19. Tax forms for 2009 4 18. Tax forms for 2009 6 17. Tax forms for 2009 9 104 25. Tax forms for 2009 3 24. Tax forms for 2009 4 23. Tax forms for 2009 5 22. Tax forms for 2009 7 21. Tax forms for 2009 9 21. Tax forms for 2009 0 20. Tax forms for 2009 2 19. Tax forms for 2009 4 18. Tax forms for 2009 6 17. Tax forms for 2009 8 105 25. Tax forms for 2009 3 24. Tax forms for 2009 4 23. Tax forms for 2009 5 22. Tax forms for 2009 7 21. Tax forms for 2009 9 21. Tax forms for 2009 0 20. Tax forms for 2009 2 19. Tax forms for 2009 4 18. Tax forms for 2009 6 17. Tax forms for 2009 8 106 25. Tax forms for 2009 3 24. Tax forms for 2009 4 23. Tax forms for 2009 5 22. Tax forms for 2009 7 21. Tax forms for 2009 9 21. Tax forms for 2009 0 20. Tax forms for 2009 2 19. Tax forms for 2009 4 18. Tax forms for 2009 6 17. Tax forms for 2009 8 107 25. Tax forms for 2009 2 24. Tax forms for 2009 4 23. Tax forms for 2009 5 22. Tax forms for 2009 7 21. Tax forms for 2009 8 21. Tax forms for 2009 0 20. Tax forms for 2009 2 19. Tax forms for 2009 4 18. Tax forms for 2009 6 17. Tax forms for 2009 8 108 25. Tax forms for 2009 2 24. Tax forms for 2009 4 23. Tax forms for 2009 5 22. Tax forms for 2009 7 21. Tax forms for 2009 8 21. Tax forms for 2009 0 20. Tax forms for 2009 2 19. Tax forms for 2009 4 18. Tax forms for 2009 6 17. Tax forms for 2009 8 109 25. Tax forms for 2009 2 24. Tax forms for 2009 4 23. Tax forms for 2009 5 22. Tax forms for 2009 7 21. Tax forms for 2009 8 21. Tax forms for 2009 0 20. Tax forms for 2009 2 19. Tax forms for 2009 4 18. Tax forms for 2009 6 17. Tax forms for 2009 8 110 25. Tax forms for 2009 2 24. Tax forms for 2009 4 23. Tax forms for 2009 5 22. Tax forms for 2009 7 21. Tax forms for 2009 8 21. Tax forms for 2009 0 20. Tax forms for 2009 2 19. Tax forms for 2009 4 18. Tax forms for 2009 6 17. Tax forms for 2009 8 111 25. Tax forms for 2009 2 24. Tax forms for 2009 4 23. Tax forms for 2009 5 22. Tax forms for 2009 7 21. Tax forms for 2009 8 21. Tax forms for 2009 0 20. Tax forms for 2009 2 19. Tax forms for 2009 4 18. Tax forms for 2009 6 17. Tax forms for 2009 8 112 25. Tax forms for 2009 2 24. Tax forms for 2009 4 23. Tax forms for 2009 5 22. Tax forms for 2009 7 21. Tax forms for 2009 8 21. Tax forms for 2009 0 20. Tax forms for 2009 2 19. Tax forms for 2009 4 18. Tax forms for 2009 6 17. Tax forms for 2009 8 113 25. Tax forms for 2009 2 24. Tax forms for 2009 4 23. Tax forms for 2009 5 22. Tax forms for 2009 7 21. Tax forms for 2009 8 21. Tax forms for 2009 0 20. Tax forms for 2009 2 19. Tax forms for 2009 4 18. Tax forms for 2009 6 17. Tax forms for 2009 8 114 25. Tax forms for 2009 2 24. Tax forms for 2009 4 23. Tax forms for 2009 5 22. Tax forms for 2009 7 21. Tax forms for 2009 8 21. Tax forms for 2009 0 20. Tax forms for 2009 2 19. Tax forms for 2009 4 18. Tax forms for 2009 6 17. Tax forms for 2009 8 115+ 25. Tax forms for 2009 2 24. Tax forms for 2009 4 23. Tax forms for 2009 5 22. Tax forms for 2009 7 21. Tax forms for 2009 8 21. Tax forms for 2009 0 20. Tax forms for 2009 2 19. Tax forms for 2009 4 18. Tax forms for 2009 6 17. Tax forms for 2009 8 Appendix C. Tax forms for 2009 (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. Tax forms for 2009 8 21. Tax forms for 2009 3 20. Tax forms for 2009 9 20. Tax forms for 2009 6 20. Tax forms for 2009 2 19. Tax forms for 2009 9 19. Tax forms for 2009 6 19. Tax forms for 2009 4 19. Tax forms for 2009 1 18. Tax forms for 2009 9 71 21. Tax forms for 2009 3 20. Tax forms for 2009 9 20. Tax forms for 2009 5 20. Tax forms for 2009 1 19. Tax forms for 2009 7 19. Tax forms for 2009 4 19. Tax forms for 2009 1 18. Tax forms for 2009 8 18. Tax forms for 2009 5 18. Tax forms for 2009 3 72 20. Tax forms for 2009 9 20. Tax forms for 2009 5 20. Tax forms for 2009 0 19. Tax forms for 2009 6 19. Tax forms for 2009 3 18. Tax forms for 2009 9 18. Tax forms for 2009 6 18. Tax forms for 2009 3 18. Tax forms for 2009 0 17. Tax forms for 2009 7 73 20. Tax forms for 2009 6 20. Tax forms for 2009 1 19. Tax forms for 2009 6 19. Tax forms for 2009 2 18. Tax forms for 2009 8 18. Tax forms for 2009 4 18. Tax forms for 2009 1 17. Tax forms for 2009 8 17. Tax forms for 2009 5 17. Tax forms for 2009 2 74 20. Tax forms for 2009 2 19. Tax forms for 2009 7 19. Tax forms for 2009 3 18. Tax forms for 2009 8 18. Tax forms for 2009 4 18. Tax forms for 2009 0 17. Tax forms for 2009 6 17. Tax forms for 2009 3 17. Tax forms for 2009 0 16. Tax forms for 2009 7 75 19. Tax forms for 2009 9 19. Tax forms for 2009 4 18. Tax forms for 2009 9 18. Tax forms for 2009 4 18. Tax forms for 2009 0 17. Tax forms for 2009 6 17. Tax forms for 2009 2 16. Tax forms for 2009 8 16. Tax forms for 2009 5 16. Tax forms for 2009 2 76 19. Tax forms for 2009 6 19. Tax forms for 2009 1 18. Tax forms for 2009 6 18. Tax forms for 2009 1 17. Tax forms for 2009 6 17. Tax forms for 2009 2 16. Tax forms for 2009 8 16. Tax forms for 2009 4 16. Tax forms for 2009 0 15. Tax forms for 2009 7 77 19. Tax forms for 2009 4 18. Tax forms for 2009 8 18. Tax forms for 2009 3 17. Tax forms for 2009 8 17. Tax forms for 2009 3 16. Tax forms for 2009 8 16. Tax forms for 2009 4 16. Tax forms for 2009 0 15. Tax forms for 2009 6 15. Tax forms for 2009 3 78 19. Tax forms for 2009 1 18. Tax forms for 2009 5 18. Tax forms for 2009 0 17. Tax forms for 2009 5 17. Tax forms for 2009 0 16. Tax forms for 2009 5 16. Tax forms for 2009 0 15. Tax forms for 2009 6 15. Tax forms for 2009 2 14. Tax forms for 2009 9 79 18. Tax forms for 2009 9 18. Tax forms for 2009 3 17. Tax forms for 2009 7 17. Tax forms for 2009 2 16. Tax forms for 2009 7 16. Tax forms for 2009 2 15. Tax forms for 2009 7 15. Tax forms for 2009 3 14. Tax forms for 2009 9 14. Tax forms for 2009 5 80 18. Tax forms for 2009 7 18. Tax forms for 2009 1 17. Tax forms for 2009 5 16. Tax forms for 2009 9 16. Tax forms for 2009 4 15. Tax forms for 2009 9 15. Tax forms for 2009 4 15. Tax forms for 2009 0 14. Tax forms for 2009 5 14. Tax forms for 2009 1 81 18. Tax forms for 2009 5 17. Tax forms for 2009 9 17. Tax forms for 2009 3 16. Tax forms for 2009 7 16. Tax forms for 2009 2 15. Tax forms for 2009 6 15. Tax forms for 2009 1 14. Tax forms for 2009 7 14. Tax forms for 2009 2 13. Tax forms for 2009 8 82 18. Tax forms for 2009 3 17. Tax forms for 2009 7 17. Tax forms for 2009 1 16. Tax forms for 2009 5 15. Tax forms for 2009 9 15. Tax forms for 2009 4 14. Tax forms for 2009 9 14. Tax forms for 2009 4 13. Tax forms for 2009 9 13. Tax forms for 2009 5 83 18. Tax forms for 2009 2 17. Tax forms for 2009 5 16. Tax forms for 2009 9 16. Tax forms for 2009 3 15. Tax forms for 2009 7 15. Tax forms for 2009 2 14. Tax forms for 2009 7 14. Tax forms for 2009 2 13. Tax forms for 2009 7 13. Tax forms for 2009 2 84 18. Tax forms for 2009 0 17. Tax forms for 2009 4 16. Tax forms for 2009 7 16. Tax forms for 2009 1 15. Tax forms for 2009 5 15. Tax forms for 2009 0 14. Tax forms for 2009 4 13. Tax forms for 2009 9 13. Tax forms for 2009 4 13. Tax forms for 2009 0 85 17. Tax forms for 2009 9 17. Tax forms for 2009 3 16. Tax forms for 2009 6 16. Tax forms for 2009 0 15. Tax forms for 2009 4 14. Tax forms for 2009 8 14. Tax forms for 2009 3 13. Tax forms for 2009 7 13. Tax forms for 2009 2 12. Tax forms for 2009 8 86 17. Tax forms for 2009 8 17. Tax forms for 2009 1 16. Tax forms for 2009 5 15. Tax forms for 2009 8 15. Tax forms for 2009 2 14. Tax forms for 2009 6 14. Tax forms for 2009 1 13. Tax forms for 2009 5 13. Tax forms for 2009 0 12. Tax forms for 2009 5 87 17. Tax forms for 2009 7 17. Tax forms for 2009 0 16. Tax forms for 2009 4 15. Tax forms for 2009 7 15. Tax forms for 2009 1 14. Tax forms for 2009 5 13. Tax forms for 2009 9 13. Tax forms for 2009 4 12. Tax forms for 2009 9 12. Tax forms for 2009 4 88 17. Tax forms for 2009 6 16. Tax forms for 2009 9 16. Tax forms for 2009 3 15. Tax forms for 2009 6 15. Tax forms for 2009 0 14. Tax forms for 2009 4 13. Tax forms for 2009 8 13. Tax forms for 2009 2 12. Tax forms for 2009 7 12. Tax forms for 2009 2 89 17. Tax forms for 2009 6 16. Tax forms for 2009 9 16. Tax forms for 2009 2 15. Tax forms for 2009 5 14. Tax forms for 2009 9 14. Tax forms for 2009 3 13. Tax forms for 2009 7 13. Tax forms for 2009 1 12. Tax forms for 2009 6 12. Tax forms for 2009 0 90 17. Tax forms for 2009 5 16. Tax forms for 2009 8 16. Tax forms for 2009 1 15. Tax forms for 2009 4 14. Tax forms for 2009 8 14. Tax forms for 2009 2 13. Tax forms for 2009 6 13. Tax forms for 2009 0 12. Tax forms for 2009 4 11. Tax forms for 2009 9 91 17. Tax forms for 2009 4 16. Tax forms for 2009 7 16. Tax forms for 2009 0 15. Tax forms for 2009 4 14. Tax forms for 2009 7 14. Tax forms for 2009 1 13. Tax forms for 2009 5 12. Tax forms for 2009 9 12. Tax forms for 2009 3 11. Tax forms for 2009 8 92 17. Tax forms for 2009 4 16. Tax forms for 2009 7 16. Tax forms for 2009 0 15. Tax forms for 2009 3 14. Tax forms for 2009 6 14. Tax forms for 2009 0 13. Tax forms for 2009 4 12. Tax forms for 2009 8 12. Tax forms for 2009 2 11. Tax forms for 2009 7 93 17. Tax forms for 2009 3 16. Tax forms for 2009 6 15. Tax forms for 2009 9 15. Tax forms for 2009 2 14. Tax forms for 2009 6 13. Tax forms for 2009 9 13. Tax forms for 2009 3 12. Tax forms for 2009 7 12. Tax forms for 2009 1 11. Tax forms for 2009 6 94 17. Tax forms for 2009 3 16. Tax forms for 2009 6 15. Tax forms for 2009 9 15. Tax forms for 2009 2 14. Tax forms for 2009 5 13. Tax forms for 2009 9 13. Tax forms for 2009 2 12. Tax forms for 2009 6 12. Tax forms for 2009 0 11. Tax forms for 2009 5 95 17. Tax forms for 2009 3 16. Tax forms for 2009 5 15. Tax forms for 2009 8 15. Tax forms for 2009 1 14. Tax forms for 2009 5 13. Tax forms for 2009 8 13. Tax forms for 2009 2 12. Tax forms for 2009 6 12. Tax forms for 2009 0 11. Tax forms for 2009 4 96 17. Tax forms for 2009 2 16. Tax forms for 2009 5 15. Tax forms for 2009 8 15. Tax forms for 2009 1 14. Tax forms for 2009 4 13. Tax forms for 2009 8 13. Tax forms for 2009 1 12. Tax forms for 2009 5 11. Tax forms for 2009 9 11. Tax forms for 2009 3 97 17. Tax forms for 2009 2 16. Tax forms for 2009 5 15. Tax forms for 2009 8 15. Tax forms for 2009 1 14. Tax forms for 2009 4 13. Tax forms for 2009 7 13. Tax forms for 2009 1 12. Tax forms for 2009 5 11. Tax forms for 2009 9 11. Tax forms for 2009 3 98 17. Tax forms for 2009 2 16. Tax forms for 2009 4 15. Tax forms for 2009 7 15. Tax forms for 2009 0 14. Tax forms for 2009 3 13. Tax forms for 2009 7 13. Tax forms for 2009 0 12. Tax forms for 2009 4 11. Tax forms for 2009 8 11. Tax forms for 2009 2 99 17. Tax forms for 2009 2 16. Tax forms for 2009 4 15. Tax forms for 2009 7 15. Tax forms for 2009 0 14. Tax forms for 2009 3 13. Tax forms for 2009 6 13. Tax forms for 2009 0 12. Tax forms for 2009 4 11. Tax forms for 2009 8 11. Tax forms for 2009 2 100 17. Tax forms for 2009 1 16. Tax forms for 2009 4 15. Tax forms for 2009 7 15. Tax forms for 2009 0 14. Tax forms for 2009 3 13. Tax forms for 2009 6 12. Tax forms for 2009 9 12. Tax forms for 2009 3 11. Tax forms for 2009 7 11. Tax forms for 2009 1 101 17. Tax forms for 2009 1 16. Tax forms for 2009 4 15. Tax forms for 2009 6 14. Tax forms for 2009 9 14. Tax forms for 2009 2 13. Tax forms for 2009 6 12. Tax forms for 2009 9 12. Tax forms for 2009 3 11. Tax forms for 2009 7 11. Tax forms for 2009 1 102 17. Tax forms for 2009 1 16. Tax forms for 2009 4 15. Tax forms for 2009 6 14. Tax forms for 2009 9 14. Tax forms for 2009 2 13. Tax forms for 2009 5 12. Tax forms for 2009 9 12. Tax forms for 2009 2 11. Tax forms for 2009 6 11. Tax forms for 2009 0 103 17. Tax forms for 2009 1 16. Tax forms for 2009 3 15. Tax forms for 2009 6 14. Tax forms for 2009 9 14. Tax forms for 2009 2 13. Tax forms for 2009 5 12. Tax forms for 2009 9 12. Tax forms for 2009 2 11. Tax forms for 2009 6 11. Tax forms for 2009 0 104 17. Tax forms for 2009 1 16. Tax forms for 2009 3 15. Tax forms for 2009 6 14. Tax forms for 2009 9 14. Tax forms for 2009 2 13. Tax forms for 2009 5 12. Tax forms for 2009 8 12. Tax forms for 2009 2 11. Tax forms for 2009 6 11. Tax forms for 2009 0 105 17. Tax forms for 2009 1 16. Tax forms for 2009 3 15. Tax forms for 2009 6 14. Tax forms for 2009 9 14. Tax forms for 2009 2 13. Tax forms for 2009 5 12. Tax forms for 2009 8 12. Tax forms for 2009 2 11. Tax forms for 2009 5 10. Tax forms for 2009 9 106 17. Tax forms for 2009 1 16. Tax forms for 2009 3 15. Tax forms for 2009 6 14. Tax forms for 2009 8 14. Tax forms for 2009 1 13. Tax forms for 2009 5 12. Tax forms for 2009 8 12. Tax forms for 2009 2 11. Tax forms for 2009 5 10. Tax forms for 2009 9 107 17. Tax forms for 2009 0 16. Tax forms for 2009 3 15. Tax forms for 2009 6 14. Tax forms for 2009 8 14. Tax forms for 2009 1 13. Tax forms for 2009 4 12. Tax forms for 2009 8 12. Tax forms for 2009 1 11. Tax forms for 2009 5 10. Tax forms for 2009 9 108 17. Tax forms for 2009 0 16. Tax forms for 2009 3 15. Tax forms for 2009 5 14. Tax forms for 2009 8 14. Tax forms for 2009 1 13. Tax forms for 2009 4 12. Tax forms for 2009 8 12. Tax forms for 2009 1 11. Tax forms for 2009 5 10. Tax forms for 2009 9 109 17. Tax forms for 2009 0 16. Tax forms for 2009 3 15. Tax forms for 2009 5 14. Tax forms for 2009 8 14. Tax forms for 2009 1 13. Tax forms for 2009 4 12. Tax forms for 2009 8 12. Tax forms for 2009 1 11. Tax forms for 2009 5 10. Tax forms for 2009 9 Appendix C. Tax forms for 2009 (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. Tax forms for 2009 0 16. Tax forms for 2009 3 15. Tax forms for 2009 5 14. Tax forms for 2009 8 14. Tax forms for 2009 1 13. Tax forms for 2009 4 12. Tax forms for 2009 7 12. Tax forms for 2009 1 11. Tax forms for 2009 5 10. Tax forms for 2009 9 111 17. Tax forms for 2009 0 16. Tax forms for 2009 3 15. Tax forms for 2009 5 14. Tax forms for 2009 8 14. Tax forms for 2009 1 13. Tax forms for 2009 4 12. Tax forms for 2009 7 12. Tax forms for 2009 1 11. Tax forms for 2009 5 10. Tax forms for 2009 8 112 17. Tax forms for 2009 0 16. Tax forms for 2009 3 15. Tax forms for 2009 5 14. Tax forms for 2009 8 14. Tax forms for 2009 1 13. Tax forms for 2009 4 12. Tax forms for 2009 7 12. Tax forms for 2009 1 11. Tax forms for 2009 5 10. Tax forms for 2009 8 113 17. Tax forms for 2009 0 16. Tax forms for 2009 3 15. Tax forms for 2009 5 14. Tax forms for 2009 8 14. Tax forms for 2009 1 13. Tax forms for 2009 4 12. Tax forms for 2009 7 12. Tax forms for 2009 1 11. Tax forms for 2009 4 10. Tax forms for 2009 8 114 17. Tax forms for 2009 0 16. Tax forms for 2009 3 15. Tax forms for 2009 5 14. Tax forms for 2009 8 14. Tax forms for 2009 1 13. Tax forms for 2009 4 12. Tax forms for 2009 7 12. Tax forms for 2009 1 11. Tax forms for 2009 4 10. Tax forms for 2009 8 115+ 17. Tax forms for 2009 0 16. Tax forms for 2009 3 15. Tax forms for 2009 5 14. Tax forms for 2009 8 14. Tax forms for 2009 1 13. Tax forms for 2009 4 12. Tax forms for 2009 7 12. Tax forms for 2009 1 11. Tax forms for 2009 4 10. Tax forms for 2009 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. Tax forms for 2009 8 13. Tax forms for 2009 4 13. Tax forms for 2009 1 12. Tax forms for 2009 8 12. Tax forms for 2009 6 12. Tax forms for 2009 3 12. Tax forms for 2009 1 11. Tax forms for 2009 9 11. Tax forms for 2009 7 11. Tax forms for 2009 5 81 13. Tax forms for 2009 4 13. Tax forms for 2009 1 12. Tax forms for 2009 7 12. Tax forms for 2009 4 12. Tax forms for 2009 2 11. Tax forms for 2009 9 11. Tax forms for 2009 7 11. Tax forms for 2009 4 11. Tax forms for 2009 3 11. Tax forms for 2009 1 82 13. Tax forms for 2009 1 12. Tax forms for 2009 7 12. Tax forms for 2009 4 12. Tax forms for 2009 1 11. Tax forms for 2009 8 11. Tax forms for 2009 5 11. Tax forms for 2009 3 11. Tax forms for 2009 0 10. Tax forms for 2009 8 10. Tax forms for 2009 6 83 12. Tax forms for 2009 8 12. Tax forms for 2009 4 12. Tax forms for 2009 1 11. Tax forms for 2009 7 11. Tax forms for 2009 4 11. Tax forms for 2009 1 10. Tax forms for 2009 9 10. Tax forms for 2009 6 10. Tax forms for 2009 4 10. Tax forms for 2009 2 84 12. Tax forms for 2009 6 12. Tax forms for 2009 2 11. Tax forms for 2009 8 11. Tax forms for 2009 4 11. Tax forms for 2009 1 10. Tax forms for 2009 8 10. Tax forms for 2009 5 10. Tax forms for 2009 3 10. Tax forms for 2009 1 9. Tax forms for 2009 9 85 12. Tax forms for 2009 3 11. Tax forms for 2009 9 11. Tax forms for 2009 5 11. Tax forms for 2009 1 10. Tax forms for 2009 8 10. Tax forms for 2009 5 10. Tax forms for 2009 2 9. Tax forms for 2009 9 9. Tax forms for 2009 7 9. Tax forms for 2009 5 86 12. Tax forms for 2009 1 11. Tax forms for 2009 7 11. Tax forms for 2009 3 10. Tax forms for 2009 9 10. Tax forms for 2009 5 10. Tax forms for 2009 2 9. Tax forms for 2009 9 9. Tax forms for 2009 6 9. Tax forms for 2009 4 9. Tax forms for 2009 2 87 11. Tax forms for 2009 9 11. Tax forms for 2009 4 11. Tax forms for 2009 0 10. Tax forms for 2009 6 10. Tax forms for 2009 3 9. Tax forms for 2009 9 9. Tax forms for 2009 6 9. Tax forms for 2009 4 9. Tax forms for 2009 1 8. Tax forms for 2009 9 88 11. Tax forms for 2009 7 11. Tax forms for 2009 3 10. Tax forms for 2009 8 10. Tax forms for 2009 4 10. Tax forms for 2009 1 9. Tax forms for 2009 7 9. Tax forms for 2009 4 9. Tax forms for 2009 1 8. Tax forms for 2009 8 8. Tax forms for 2009 6 89 11. Tax forms for 2009 5 11. Tax forms for 2009 1 10. Tax forms for 2009 6 10. Tax forms for 2009 2 9. Tax forms for 2009 9 9. Tax forms for 2009 5 9. Tax forms for 2009 2 8. Tax forms for 2009 9 8. Tax forms for 2009 6 8. Tax forms for 2009 3 90 11. Tax forms for 2009 4 10. Tax forms for 2009 9 10. Tax forms for 2009 5 10. Tax forms for 2009 1 9. Tax forms for 2009 7 9. Tax forms for 2009 3 9. Tax forms for 2009 0 8. Tax forms for 2009 6 8. Tax forms for 2009 3 8. Tax forms for 2009 1 91 11. Tax forms for 2009 3 10. Tax forms for 2009 8 10. Tax forms for 2009 3 9. Tax forms for 2009 9 9. Tax forms for 2009 5 9. Tax forms for 2009 1 8. Tax forms for 2009 8 8. Tax forms for 2009 4 8. Tax forms for 2009 1 7. Tax forms for 2009 9 92 11. Tax forms for 2009 2 10. Tax forms for 2009 7 10. Tax forms for 2009 2 9. Tax forms for 2009 8 9. Tax forms for 2009 3 9. Tax forms for 2009 0 8. Tax forms for 2009 6 8. Tax forms for 2009 3 8. Tax forms for 2009 0 7. Tax forms for 2009 7 93 11. Tax forms for 2009 1 10. Tax forms for 2009 6 10. Tax forms for 2009 1 9. Tax forms for 2009 6 9. Tax forms for 2009 2 8. Tax forms for 2009 8 8. Tax forms for 2009 5 8. Tax forms for 2009 1 7. Tax forms for 2009 8 7. Tax forms for 2009 5 94 11. Tax forms for 2009 0 10. Tax forms for 2009 5 10. Tax forms for 2009 0 9. Tax forms for 2009 5 9. Tax forms for 2009 1 8. Tax forms for 2009 7 8. Tax forms for 2009 3 8. Tax forms for 2009 0 7. Tax forms for 2009 6 7. Tax forms for 2009 3 95 10. Tax forms for 2009 9 10. Tax forms for 2009 4 9. Tax forms for 2009 9 9. Tax forms for 2009 4 9. Tax forms for 2009 0 8. Tax forms for 2009 6 8. Tax forms for 2009 2 7. Tax forms for 2009 8 7. Tax forms for 2009 5 7. Tax forms for 2009 2 96 10. Tax forms for 2009 8 10. Tax forms for 2009 3 9. Tax forms for 2009 8 9. Tax forms for 2009 3 8. Tax forms for 2009 9 8. Tax forms for 2009 5 8. Tax forms for 2009 1 7. Tax forms for 2009 7 7. Tax forms for 2009 4 7. Tax forms for 2009 1 97 10. Tax forms for 2009 7 10. Tax forms for 2009 2 9. Tax forms for 2009 7 9. Tax forms for 2009 2 8. Tax forms for 2009 8 8. Tax forms for 2009 4 8. Tax forms for 2009 0 7. Tax forms for 2009 6 7. Tax forms for 2009 3 6. Tax forms for 2009 9 98 10. Tax forms for 2009 7 10. Tax forms for 2009 1 9. Tax forms for 2009 6 9. Tax forms for 2009 2 8. Tax forms for 2009 7 8. Tax forms for 2009 3 7. Tax forms for 2009 9 7. Tax forms for 2009 5 7. Tax forms for 2009 1 6. Tax forms for 2009 8 99 10. Tax forms for 2009 6 10. Tax forms for 2009 1 9. Tax forms for 2009 6 9. Tax forms for 2009 1 8. Tax forms for 2009 6 8. Tax forms for 2009 2 7. Tax forms for 2009 8 7. Tax forms for 2009 4 7. Tax forms for 2009 0 6. Tax forms for 2009 7 100 10. Tax forms for 2009 6 10. Tax forms for 2009 0 9. Tax forms for 2009 5 9. Tax forms for 2009 0 8. Tax forms for 2009 5 8. Tax forms for 2009 1 7. Tax forms for 2009 7 7. Tax forms for 2009 3 6. Tax forms for 2009 9 6. Tax forms for 2009 6 101 10. Tax forms for 2009 5 10. Tax forms for 2009 0 9. Tax forms for 2009 4 9. Tax forms for 2009 0 8. Tax forms for 2009 5 8. Tax forms for 2009 0 7. Tax forms for 2009 6 7. Tax forms for 2009 2 6. Tax forms for 2009 9 6. Tax forms for 2009 5 102 10. Tax forms for 2009 5 9. Tax forms for 2009 9 9. Tax forms for 2009 4 8. Tax forms for 2009 9 8. Tax forms for 2009 4 8. Tax forms for 2009 0 7. Tax forms for 2009 5 7. Tax forms for 2009 1 6. Tax forms for 2009 8 6. Tax forms for 2009 4 103 10. Tax forms for 2009 4 9. Tax forms for 2009 9 9. Tax forms for 2009 4 8. Tax forms for 2009 8 8. Tax forms for 2009 4 7. Tax forms for 2009 9 7. Tax forms for 2009 5 7. Tax forms for 2009 1 6. Tax forms for 2009 7 6. Tax forms for 2009 3 104 10. Tax forms for 2009 4 9. Tax forms for 2009 8 9. Tax forms for 2009 3 8. Tax forms for 2009 8 8. Tax forms for 2009 3 7. Tax forms for 2009 9 7. Tax forms for 2009 4 7. Tax forms for 2009 0 6. Tax forms for 2009 6 6. Tax forms for 2009 3 105 10. Tax forms for 2009 4 9. Tax forms for 2009 8 9. Tax forms for 2009 3 8. Tax forms for 2009 8 8. Tax forms for 2009 3 7. Tax forms for 2009 8 7. Tax forms for 2009 4 7. Tax forms for 2009 0 6. Tax forms for 2009 6 6. Tax forms for 2009 2 106 10. Tax forms for 2009 3 9. Tax forms for 2009 8 9. Tax forms for 2009 2 8. Tax forms for 2009 7 8. Tax forms for 2009 2 7. Tax forms for 2009 8 7. Tax forms for 2009 3 6. Tax forms for 2009 9 6. Tax forms for 2009 5 6. Tax forms for 2009 2 107 10. Tax forms for 2009 3 9. Tax forms for 2009 8 9. Tax forms for 2009 2 8. Tax forms for 2009 7 8. Tax forms for 2009 2 7. Tax forms for 2009 7 7. Tax forms for 2009 3 6. Tax forms for 2009 9 6. Tax forms for 2009 5 6. Tax forms for 2009 1 108 10. Tax forms for 2009 3 9. Tax forms for 2009 7 9. Tax forms for 2009 2 8. Tax forms for 2009 7 8. Tax forms for 2009 2 7. Tax forms for 2009 7 7. Tax forms for 2009 3 6. Tax forms for 2009 8 6. Tax forms for 2009 4 6. Tax forms for 2009 1 109 10. Tax forms for 2009 3 9. Tax forms for 2009 7 9. Tax forms for 2009 2 8. Tax forms for 2009 7 8. Tax forms for 2009 2 7. Tax forms for 2009 7 7. Tax forms for 2009 2 6. Tax forms for 2009 8 6. Tax forms for 2009 4 6. Tax forms for 2009 0 110 10. Tax forms for 2009 3 9. Tax forms for 2009 7 9. Tax forms for 2009 2 8. Tax forms for 2009 6 8. Tax forms for 2009 1 7. Tax forms for 2009 7 7. Tax forms for 2009 2 6. Tax forms for 2009 8 6. Tax forms for 2009 4 6. Tax forms for 2009 0 111 10. Tax forms for 2009 3 9. Tax forms for 2009 7 9. Tax forms for 2009 1 8. Tax forms for 2009 6 8. Tax forms for 2009 1 7. Tax forms for 2009 6 7. Tax forms for 2009 2 6. Tax forms for 2009 8 6. Tax forms for 2009 3 6. Tax forms for 2009 0 112 10. Tax forms for 2009 2 9. Tax forms for 2009 7 9. Tax forms for 2009 1 8. Tax forms for 2009 6 8. Tax forms for 2009 1 7. Tax forms for 2009 6 7. Tax forms for 2009 2 6. Tax forms for 2009 7 6. Tax forms for 2009 3 5. Tax forms for 2009 9 113 10. Tax forms for 2009 2 9. Tax forms for 2009 7 9. Tax forms for 2009 1 8. Tax forms for 2009 6 8. Tax forms for 2009 1 7. Tax forms for 2009 6 7. Tax forms for 2009 2 6. Tax forms for 2009 7 6. Tax forms for 2009 3 5. Tax forms for 2009 9 114 10. Tax forms for 2009 2 9. Tax forms for 2009 7 9. Tax forms for 2009 1 8. Tax forms for 2009 6 8. Tax forms for 2009 1 7. Tax forms for 2009 6 7. Tax forms for 2009 1 6. Tax forms for 2009 7 6. Tax forms for 2009 3 5. Tax forms for 2009 9 115+ 10. Tax forms for 2009 2 9. Tax forms for 2009 7 9. Tax forms for 2009 1 8. Tax forms for 2009 6 8. Tax forms for 2009 1 7. Tax forms for 2009 6 7. Tax forms for 2009 1 6. Tax forms for 2009 7 6. Tax forms for 2009 3 5. Tax forms for 2009 9 Appendix C. Tax forms for 2009 (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. Tax forms for 2009 8 7. Tax forms for 2009 6 7. Tax forms for 2009 4 7. Tax forms for 2009 2 7. Tax forms for 2009 1 6. Tax forms for 2009 9 6. Tax forms for 2009 8 6. Tax forms for 2009 6 6. Tax forms for 2009 5 6. Tax forms for 2009 4 91 7. Tax forms for 2009 6 7. Tax forms for 2009 4 7. Tax forms for 2009 2 7. Tax forms for 2009 0 6. Tax forms for 2009 8 6. Tax forms for 2009 7 6. Tax forms for 2009 5 6. Tax forms for 2009 4 6. Tax forms for 2009 3 6. Tax forms for 2009 1 92 7. Tax forms for 2009 4 7. Tax forms for 2009 2 7. Tax forms for 2009 0 6. Tax forms for 2009 8 6. Tax forms for 2009 6 6. Tax forms for 2009 4 6. Tax forms for 2009 3 6. Tax forms for 2009 1 6. Tax forms for 2009 0 5. Tax forms for 2009 9 93 7. Tax forms for 2009 2 7. Tax forms for 2009 0 6. Tax forms for 2009 8 6. Tax forms for 2009 6 6. Tax forms for 2009 4 6. Tax forms for 2009 2 6. Tax forms for 2009 1 5. Tax forms for 2009 9 5. Tax forms for 2009 8 5. Tax forms for 2009 6 94 7. Tax forms for 2009 1 6. Tax forms for 2009 8 6. Tax forms for 2009 6 6. Tax forms for 2009 4 6. Tax forms for 2009 2 6. Tax forms for 2009 0 5. Tax forms for 2009 9 5. Tax forms for 2009 7 5. Tax forms for 2009 6 5. Tax forms for 2009 4 95 6. Tax forms for 2009 9 6. Tax forms for 2009 7 6. Tax forms for 2009 4 6. Tax forms for 2009 2 6. Tax forms for 2009 0 5. Tax forms for 2009 8 5. Tax forms for 2009 7 5. Tax forms for 2009 5 5. Tax forms for 2009 4 5. Tax forms for 2009 2 96 6. Tax forms for 2009 8 6. Tax forms for 2009 5 6. Tax forms for 2009 3 6. Tax forms for 2009 1 5. Tax forms for 2009 9 5. Tax forms for 2009 7 5. Tax forms for 2009 5 5. Tax forms for 2009 3 5. Tax forms for 2009 2 5. Tax forms for 2009 0 97 6. Tax forms for 2009 6 6. Tax forms for 2009 4 6. Tax forms for 2009 1 5. Tax forms for 2009 9 5. Tax forms for 2009 7 5. Tax forms for 2009 5 5. Tax forms for 2009 3 5. Tax forms for 2009 2 5. Tax forms for 2009 0 4. Tax forms for 2009 9 98 6. Tax forms for 2009 5 6. Tax forms for 2009 3 6. Tax forms for 2009 0 5. Tax forms for 2009 8 5. Tax forms for 2009 6 5. Tax forms for 2009 4 5. Tax forms for 2009 2 5. Tax forms for 2009 0 4. Tax forms for 2009 8 4. Tax forms for 2009 7 99 6. Tax forms for 2009 4 6. Tax forms for 2009 1 5. Tax forms for 2009 9 5. Tax forms for 2009 6 5. Tax forms for 2009 4 5. Tax forms for 2009 2 5. Tax forms for 2009 0 4. Tax forms for 2009 9 4. Tax forms for 2009 7 4. Tax forms for 2009 5 100 6. Tax forms for 2009 3 6. Tax forms for 2009 0 5. Tax forms for 2009 8 5. Tax forms for 2009 5 5. Tax forms for 2009 3 5. Tax forms for 2009 1 4. Tax forms for 2009 9 4. Tax forms for 2009 7 4. Tax forms for 2009 5 4. Tax forms for 2009 4 101 6. Tax forms for 2009 2 5. Tax forms for 2009 9 5. Tax forms for 2009 6 5. Tax forms for 2009 4 5. Tax forms for 2009 2 5. Tax forms for 2009 0 4. Tax forms for 2009 8 4. Tax forms for 2009 6 4. Tax forms for 2009 4 4. Tax forms for 2009 2 102 6. Tax forms for 2009 1 5. Tax forms for 2009 8 5. Tax forms for 2009 5 5. Tax forms for 2009 3 5. Tax forms for 2009 1 4. Tax forms for 2009 8 4. Tax forms for 2009 6 4. Tax forms for 2009 4 4. Tax forms for 2009 3 4. Tax forms for 2009 1 103 6. Tax forms for 2009 0 5. Tax forms for 2009 7 5. Tax forms for 2009 4 5. Tax forms for 2009 2 5. Tax forms for 2009 0 4. Tax forms for 2009 7 4. Tax forms for 2009 5 4. Tax forms for 2009 3 4. Tax forms for 2009 1 4. Tax forms for 2009 0 104 5. Tax forms for 2009 9 5. Tax forms for 2009 6 5. Tax forms for 2009 4 5. Tax forms for 2009 1 4. Tax forms for 2009 9 4. Tax forms for 2009 6 4. Tax forms for 2009 4 4. Tax forms for 2009 2 4. Tax forms for 2009 0 3. Tax forms for 2009 8 105 5. Tax forms for 2009 9 5. Tax forms for 2009 6 5. Tax forms for 2009 3 5. Tax forms for 2009 0 4. Tax forms for 2009 8 4. Tax forms for 2009 5 4. Tax forms for 2009 3 4. Tax forms for 2009 1 3. Tax forms for 2009 9 3. Tax forms for 2009 7 106 5. Tax forms for 2009 8 5. Tax forms for 2009 5 5. Tax forms for 2009 2 4. Tax forms for 2009 9 4. Tax forms for 2009 7 4. Tax forms for 2009 5 4. Tax forms for 2009 2 4. Tax forms for 2009 0 3. Tax forms for 2009 8 3. Tax forms for 2009 6 107 5. Tax forms for 2009 8 5. Tax forms for 2009 4 5. Tax forms for 2009 1 4. Tax forms for 2009 9 4. Tax forms for 2009 6 4. Tax forms for 2009 4 4. Tax forms for 2009 2 3. Tax forms for 2009 9 3. Tax forms for 2009 7 3. Tax forms for 2009 5 108 5. Tax forms for 2009 7 5. Tax forms for 2009 4 5. Tax forms for 2009 1 4. Tax forms for 2009 8 4. Tax forms for 2009 6 4. Tax forms for 2009 3 4. Tax forms for 2009 1 3. Tax forms for 2009 9 3. Tax forms for 2009 7 3. Tax forms for 2009 5 109 5. Tax forms for 2009 7 5. Tax forms for 2009 3 5. Tax forms for 2009 0 4. Tax forms for 2009 8 4. Tax forms for 2009 5 4. Tax forms for 2009 3 4. Tax forms for 2009 0 3. Tax forms for 2009 8 3. Tax forms for 2009 6 3. Tax forms for 2009 4 110 5. Tax forms for 2009 6 5. Tax forms for 2009 3 5. Tax forms for 2009 0 4. Tax forms for 2009 7 4. Tax forms for 2009 5 4. Tax forms for 2009 2 4. Tax forms for 2009 0 3. Tax forms for 2009 8 3. Tax forms for 2009 5 3. Tax forms for 2009 3 111 5. Tax forms for 2009 6 5. Tax forms for 2009 3 5. Tax forms for 2009 0 4. Tax forms for 2009 7 4. Tax forms for 2009 4 4. Tax forms for 2009 2 3. Tax forms for 2009 9 3. Tax forms for 2009 7 3. Tax forms for 2009 5 3. Tax forms for 2009 3 112 5. Tax forms for 2009 6 5. Tax forms for 2009 3 4. Tax forms for 2009 9 4. Tax forms for 2009 7 4. Tax forms for 2009 4 4. Tax forms for 2009 1 3. Tax forms for 2009 9 3. Tax forms for 2009 7 3. Tax forms for 2009 5 3. Tax forms for 2009 2 113 5. Tax forms for 2009 6 5. Tax forms for 2009 2 4. Tax forms for 2009 9 4. Tax forms for 2009 6 4. Tax forms for 2009 4 4. Tax forms for 2009 1 3. Tax forms for 2009 9 3. Tax forms for 2009 6 3. Tax forms for 2009 4 3. Tax forms for 2009 2 114 5. Tax forms for 2009 6 5. Tax forms for 2009 2 4. Tax forms for 2009 9 4. Tax forms for 2009 6 4. Tax forms for 2009 3 4. Tax forms for 2009 1 3. Tax forms for 2009 9 3. Tax forms for 2009 6 3. Tax forms for 2009 4 3. Tax forms for 2009 2 115+ 5. Tax forms for 2009 5 5. Tax forms for 2009 2 4. Tax forms for 2009 9 4. Tax forms for 2009 6 4. Tax forms for 2009 3 4. Tax forms for 2009 1 3. Tax forms for 2009 8 3. Tax forms for 2009 6 3. Tax forms for 2009 4 3. Tax forms for 2009 1 Appendix C. Tax forms for 2009 (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. Tax forms for 2009 2 4. Tax forms for 2009 1 3. Tax forms for 2009 9 3. Tax forms for 2009 8 3. Tax forms for 2009 7 3. Tax forms for 2009 5 3. Tax forms for 2009 4 3. Tax forms for 2009 3 3. Tax forms for 2009 3 3. Tax forms for 2009 2 101 4. Tax forms for 2009 1 3. Tax forms for 2009 9 3. Tax forms for 2009 7 3. Tax forms for 2009 6 3. Tax forms for 2009 5 3. Tax forms for 2009 4 3. Tax forms for 2009 2 3. Tax forms for 2009 1 3. Tax forms for 2009 1 3. Tax forms for 2009 0 102 3. Tax forms for 2009 9 3. Tax forms for 2009 7 3. Tax forms for 2009 6 3. Tax forms for 2009 4 3. Tax forms for 2009 3 3. Tax forms for 2009 2 3. Tax forms for 2009 1 3. Tax forms for 2009 0 2. Tax forms for 2009 9 2. Tax forms for 2009 8 103 3. Tax forms for 2009 8 3. Tax forms for 2009 6 3. Tax forms for 2009 4 3. Tax forms for 2009 3 3. Tax forms for 2009 2 3. Tax forms for 2009 0 2. Tax forms for 2009 9 2. Tax forms for 2009 8 2. Tax forms for 2009 7 2. Tax forms for 2009 6 104 3. Tax forms for 2009 7 3. Tax forms for 2009 5 3. Tax forms for 2009 3 3. Tax forms for 2009 2 3. Tax forms for 2009 0 2. Tax forms for 2009 9 2. Tax forms for 2009 7 2. Tax forms for 2009 6 2. Tax forms for 2009 5 2. Tax forms for 2009 4 105 3. Tax forms for 2009 5 3. Tax forms for 2009 4 3. Tax forms for 2009 2 3. Tax forms for 2009 0 2. Tax forms for 2009 9 2. Tax forms for 2009 7 2. Tax forms for 2009 6 2. Tax forms for 2009 5 2. Tax forms for 2009 4 2. Tax forms for 2009 3 106 3. Tax forms for 2009 4 3. Tax forms for 2009 2 3. Tax forms for 2009 1 2. Tax forms for 2009 9 2. Tax forms for 2009 7 2. Tax forms for 2009 6 2. Tax forms for 2009 4 2. Tax forms for 2009 3 2. Tax forms for 2009 2 2. Tax forms for 2009 1 107 3. Tax forms for 2009 3 3. Tax forms for 2009 1 3. Tax forms for 2009 0 2. Tax forms for 2009 8 2. Tax forms for 2009 6 2. Tax forms for 2009 5 2. Tax forms for 2009 3 2. Tax forms for 2009 2 2. Tax forms for 2009 1 2. Tax forms for 2009 0 108 3. Tax forms for 2009 3 3. Tax forms for 2009 1 2. Tax forms for 2009 9 2. Tax forms for 2009 7 2. Tax forms for 2009 5 2. Tax forms for 2009 4 2. Tax forms for 2009 2 2. Tax forms for 2009 1 1. Tax forms for 2009 9 1. Tax forms for 2009 8 109 3. Tax forms for 2009 2 3. Tax forms for 2009 0 2. Tax forms for 2009 8 2. Tax forms for 2009 6 2. Tax forms for 2009 4 2. Tax forms for 2009 3 2. Tax forms for 2009 1 2. Tax forms for 2009 0 1. Tax forms for 2009 8 1. Tax forms for 2009 7 110 3. Tax forms for 2009 1 2. Tax forms for 2009 9 2. Tax forms for 2009 7 2. Tax forms for 2009 5 2. Tax forms for 2009 3 2. Tax forms for 2009 2 2. Tax forms for 2009 0 1. Tax forms for 2009 9 1. Tax forms for 2009 7 1. Tax forms for 2009 6 111 3. Tax forms for 2009 1 2. Tax forms for 2009 9 2. Tax forms for 2009 7 2. Tax forms for 2009 5 2. Tax forms for 2009 3 2. Tax forms for 2009 1 1. Tax forms for 2009 9 1. Tax forms for 2009 8 1. Tax forms for 2009 6 1. Tax forms for 2009 5 112 3. Tax forms for 2009 0 2. Tax forms for 2009 8 2. Tax forms for 2009 6 2. Tax forms for 2009 4 2. Tax forms for 2009 2 2. Tax forms for 2009 0 1. Tax forms for 2009 9 1. Tax forms for 2009 7 1. Tax forms for 2009 5 1. Tax forms for 2009 4 113 3. Tax forms for 2009 0 2. Tax forms for 2009 8 2. Tax forms for 2009 6 2. Tax forms for 2009 4 2. Tax forms for 2009 2 2. Tax forms for 2009 0 1. Tax forms for 2009 8 1. Tax forms for 2009 6 1. Tax forms for 2009 5 1. Tax forms for 2009 3 114 3. Tax forms for 2009 0 2. Tax forms for 2009 7 2. Tax forms for 2009 5 2. Tax forms for 2009 3 2. Tax forms for 2009 1 1. Tax forms for 2009 9 1. Tax forms for 2009 8 1. Tax forms for 2009 6 1. Tax forms for 2009 4 1. Tax forms for 2009 3 115+ 2. Tax forms for 2009 9 2. Tax forms for 2009 7 2. Tax forms for 2009 5 2. Tax forms for 2009 3 2. Tax forms for 2009 1 1. Tax forms for 2009 9 1. Tax forms for 2009 7 1. Tax forms for 2009 5 1. Tax forms for 2009 4 1. Tax forms for 2009 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. Tax forms for 2009 5 1. Tax forms for 2009 4 1. Tax forms for 2009 3 1. Tax forms for 2009 2 1. Tax forms for 2009 1 1. Tax forms for 2009 1         111 1. Tax forms for 2009 4 1. Tax forms for 2009 2 1. Tax forms for 2009 1 1. Tax forms for 2009 1 1. Tax forms for 2009 0 1. Tax forms for 2009 0         112 1. Tax forms for 2009 3 1. Tax forms for 2009 1 1. Tax forms for 2009 0 1. Tax forms for 2009 0 1. Tax forms for 2009 0 1. Tax forms for 2009 0         113 1. Tax forms for 2009 2 1. Tax forms for 2009 1 1. Tax forms for 2009 0 1. Tax forms for 2009 0 1. Tax forms for 2009 0 1. Tax forms for 2009 0         114 1. Tax forms for 2009 1 1. Tax forms for 2009 0 1. Tax forms for 2009 0 1. Tax forms for 2009 0 1. Tax forms for 2009 0 1. Tax forms for 2009 0         115+ 1. Tax forms for 2009 1 1. Tax forms for 2009 0 1. Tax forms for 2009 0 1. Tax forms for 2009 0 1. Tax forms for 2009 0 1. Tax forms for 2009 0         Appendix C. Tax forms for 2009 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. Tax forms for 2009 4 93 9. Tax forms for 2009 6 71 26. Tax forms for 2009 5 94 9. Tax forms for 2009 1 72 25. Tax forms for 2009 6 95 8. Tax forms for 2009 6 73 24. Tax forms for 2009 7 96 8. Tax forms for 2009 1 74 23. Tax forms for 2009 8 97 7. Tax forms for 2009 6 75 22. Tax forms for 2009 9 98 7. Tax forms for 2009 1 76 22. Tax forms for 2009 0 99 6. Tax forms for 2009 7 77 21. Tax forms for 2009 2 100 6. Tax forms for 2009 3 78 20. Tax forms for 2009 3 101 5. Tax forms for 2009 9 79 19. Tax forms for 2009 5 102 5. Tax forms for 2009 5 80 18. Tax forms for 2009 7 103 5. Tax forms for 2009 2 81 17. Tax forms for 2009 9 104 4. Tax forms for 2009 9 82 17. Tax forms for 2009 1 105 4. Tax forms for 2009 5 83 16. Tax forms for 2009 3 106 4. Tax forms for 2009 2 84 15. Tax forms for 2009 5 107 3. Tax forms for 2009 9 85 14. Tax forms for 2009 8 108 3. Tax forms for 2009 7 86 14. Tax forms for 2009 1 109 3. Tax forms for 2009 4 87 13. Tax forms for 2009 4 110 3. Tax forms for 2009 1 88 12. Tax forms for 2009 7 111 2. Tax forms for 2009 9 89 12. Tax forms for 2009 0 112 2. Tax forms for 2009 6 90 11. Tax forms for 2009 4 113 2. Tax forms for 2009 4 91 10. Tax forms for 2009 8 114 2. Tax forms for 2009 1 92 10. Tax forms for 2009 2 115 and over 1. Tax forms for 2009 9 Prev  Up  Next   Home   More Online Publications
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Contact My Local Office in Illinois

Face-to-face Tax Help

IRS Taxpayer Assistance Centers (TACs) are your source for personal tax help when you believe your tax issue can only be handled face-to-face. No appointment is necessary.

Keep in mind, many questions can be resolved online without waiting in line. Through IRS.gov you can:
• Set up a payment plan.
• Get a transcript of your tax return.
• Make a payment.
• Check on your refund.
• Find answers to many of your tax questions.

We are now referring all requests for tax return preparation services to other available resources. You can take advantage of free tax preparation through Free File, Free File Fillable Forms or through a volunteer site in your community. To find the nearest volunteer site location or to get more information about Free File, go to the top of the page and enter “Free Tax Help” in the Search box.

If you have a tax account issues and feel that it requires talking with someone face-to-face, visit your local TAC.

Caution:  Many of our offices are located in Federal Office Buildings. These buildings may not allow visitors to bring in cell phones with camera capabilities.

Multilingual assistance is available in every office. Hours of operation are subject to change.

Before visiting your local office click on "Services Provided" in the chart below to see what services are available. Services are limited and not all services are available at every TAC office and may vary from site to site. You can get these services on a walk-in basis.

City Street Address Days/Hours of Service Telephone*
Bloomington 301 S. Prospect Rd.
Bloomington, IL 61704

Monday-Friday - 8:30 a.m.-4:30 p.m.
(Closed for lunch 11:30 a.m.-12:30 p.m.)

 

Services Provided

(309) 661-0032
Champaign 310 W. Church St.
Champaign, IL 61820

Monday-Friday - 8:30 a.m.-4:30 p.m.
(Closed for lunch 11:30 a.m.-12:30 p.m.)

 

Services Provided

(217) 398-5210
Chicago 230 S. Dearborn St.
Chicago, IL 60604

Monday-Friday - 8:30 a.m.-4:30 p.m.

 

**This office will be open until 6:00 p.m. on 4/14 & 4/15**


Services Provided

(312) 292-4912
Decatur 306 W. Eldorado
Decatur, IL 62522

Monday-Friday - 8:30 a.m.-4:30 p.m.
(Closed for lunch 11:30 a.m.-12:30 p.m.)
 

Services Provided

(217) 862-6015
Downers Grove 2001 Butterfield Rd.
Downers Grove, IL 60515

Monday-Friday - 8:30 a.m.-4:30 p.m.

 

**This office will be open until 6:00 p.m. on 4/14 & 4/15**

 

Services Provided

(630) 493-5291
Fairview Heights 380 Fountain Office Court
Fairview Heights, IL 62208

Monday-Friday - 8:30 a.m.-4:30 p.m.
(Closed for lunch 11:30 a.m.-12:30 p.m.)

 

**This office will be open until 6:00 p.m. on 4/14 & 4/15**

 

Services Provided

(618) 632-2567
Galesburg 2066 Windish Dr.
Galesburg, IL 61401 

Monday-Friday - 8:30 a.m.-4:30 p.m.
(Closed for lunch 11:30 a.m.-12:30 p.m.)

 

Services Provided

(309) 345-4158 
Mt. Vernon  105 S. Sixth St.
Mt. Vernon, IL 62864 

Monday-Friday - 8:30 a.m.-4:30 p.m.
(Closed for lunch 11:30 a.m.-12:30 p.m.) 

 

**This office will be closed on 3/31**

 

Services Provided

(618) 632-2567 
Orland Park  14479 John Humphrey Drive,
Orland Park, IL 60462 

Monday-Friday - 8:30 a.m. - 4:30 p.m.

 

**This office will be open until 6:00 p.m. on 4/14 & 4/15**

 

Services Provided

(708) 873-8310 
Peoria  2415 West Cornerstone Ct.
Peoria, IL 61614 

Monday-Friday - 8:30 a.m.-4:30 p.m.
(Closed for lunch 11:30 a.m.-12:30 p.m.)

 

**This office will be open until 6:00 p.m. on 4/14 & 4/15**

 

Services Provided

(309) 671-7264 
Quincy  3701 East Lake Centre Drive,
Quincy, IL 62305 

Monday-Friday - 8:30 a.m.-4:30 p.m.
(Closed for lunch 11:30 a.m.-12:30 p.m.) 

 

Services Provided

(217) 224-8208 
Rockford  211 S. Court St.
Rockford, IL 61101 

Monday-Friday - 8:30 a.m.-4:30 p.m.
(Closed for lunch 12:00 noon - 1:00 p.m.) 

 

Services Provided

(815) 334-7026 
Schiller Park  5100 River Road
Schiller Park, IL 60176 

Monday-Friday - 8:30 a.m.-4:30 p.m.

 

**This office will be open until 6:00 p.m. on 4/14 & 4/15**
 

Services Provided

(847) 671-7541 
Springfield  3101 Constitution Drive
Springfield, IL 62704 

Monday-Friday - 8:30 a.m.-4:30 p.m. 
 

Services Provided

(217) 862-6015 

* Note: The phone numbers in the chart above are not toll-free for all locations. When you call, you will reach a recorded business message with information about office hours, locations and services provided in that office. If face-to-face assistance is not a priority for you, you may also get help with IRS letters or resolve tax account issues by phone, toll free at 1-800-829-1040 (individuals) or 1-800-829-4933 (businesses).

For information on where to file your tax return please see Where to File Addresses.

The Taxpayer Advocate Service: Call 312-292-3800 in Chicago or (217) 862-6382 in Springfield, or 1-877-777-4778 elsewhere, or see Publication 1546, The Taxpayer Advocate Service of the IRS. For further information, see  Tax Topic 104.

Partnerships

IRS and organizations all over the country are partnering to assist taxpayers. Through these partnerships, organizations are also achieving their own goals. These mutually beneficial partnerships are strengthening outreach efforts and bringing education and assistance to millions.

For more information about these programs for individuals and families, contact the Stakeholder Partnerships, Education and Communication Office at:

Internal Revenue Service
230 S. Dearborn St.
Room 2400, Stop 6604-CHI
Chicago, IL 60604

For more information about these programs for businesses, your local Stakeholder Liaison office establishes relationships with organizations representing small business and self-employed taxpayers. They provide information about the policies, practices and procedures the IRS uses to ensure compliance with the tax laws. To establish a relationship with us, use this list to find a contact in your state:

Stakeholder Liaison (SL) Phone Numbers for Organizations Representing Small Businesses and Self-employed Taxpayers.

Page Last Reviewed or Updated: 28-Mar-2014

The Tax Forms For 2009

Tax forms for 2009 Publication 3 - Main Content Table of Contents Gross IncomeForeign Source Income Military Spouses Residency Relief Act (MSRRA) Community Property Form W-2 Codes Adjustments to IncomeArmed Forces Reservists Individual Retirement Arrangements Moving Expenses Combat Zone ExclusionCombat Zone Serving in a Combat Zone Amount of Exclusion Alien StatusResident Aliens Nonresident Aliens Dual-Status Aliens Sale of HomePeriod of suspension. Tax forms for 2009 Qualified official extended duty. Tax forms for 2009 ForeclosuresLump Sum Portion of Settlement Payment. Tax forms for 2009 Interest Payment on Lump Sum Portion of Settlement Payment. Tax forms for 2009 Lost Equity Portion of Settlement Payment. Tax forms for 2009 The rules that apply to a lost equity payment you received for the foreclosure of a property that was not your main home are different. Tax forms for 2009 Interest Payment on Lost Equity Portion of Settlement Payment. Tax forms for 2009 Itemized DeductionsEmployee Business Expenses Repayments CreditsFirst-Time Homebuyer Credit Child Tax Credit Earned Income Credit Credit for Excess Social Security Tax Withheld Forgiveness of Decedent's Tax LiabilityCombat Zone Related Forgiveness Terrorist or Military Action Related Forgiveness Claims for Tax Forgiveness Filing ReturnsSame-Sex Marriage Where To File When To File Signing Returns Extension of DeadlinesService That Qualifies for an Extension of Deadline Length of Extension Actions for Which Deadlines Are Extended Deferral of Payment Maximum Rate of Interest How To Get Tax HelpLow Income Taxpayer Clinics Gross Income Members of the Armed Forces receive many different types of pay and allowances. Tax forms for 2009 Some are included in gross income while others are excluded from gross income. Tax forms for 2009 Included items (Table 1) are subject to tax and must be reported on your tax return. Tax forms for 2009 Excluded items (Table 2) are not subject to tax, but may have to be shown on your tax return. Tax forms for 2009 For information on the exclusion of pay for service in a combat zone and other tax benefits for combat zone participants, see Combat Zone Exclusion and Extension of Deadlines , later. Tax forms for 2009 Table 1. Tax forms for 2009 Included Items These items are included in gross income, unless the pay is for service in a combat zone. Tax forms for 2009 Basic pay • Active duty   Bonus pay • Career status   • Attendance at a designated service school     • Enlistment  • Officer   • Back wages     • Overseas extension   • CONUS COLA       • Reenlistment   • Drills         • Reserve training         • Training duty   Other pay  • Accrued leave          • High deployment per diem Special • Aviation career incentives      • Personal money allowances paid to pay • Career sea     high-ranking officers   • Diving duty      • Student loan repayment from programs   • Foreign duty (outside the 48 contiguous     such as the Department of Defense   states and the District of Columbia)     Educational Loan Repayment Program   • Foreign language proficiency     when year's service (requirement) is not   • Hardship duty     attributable to a combat zone   • Hostile fire or imminent danger         • Medical and dental officers   Incentive pay  • Submarine   • Nuclear-qualified officers      • Flight   • Optometry      • Hazardous duty   • Pharmacy      • High altitude/Low Opening (HALO)   • Special compensation for assistance with activities of daily living (SCAADL)         • Special duty assignment pay         • Veterinarian         • Voluntary Separation Incentive       Basic allowance for housing (BAH). Tax forms for 2009   You can still deduct mortgage interest and real estate taxes on your home if you pay these expenses with your BAH. Tax forms for 2009 Table 2. Tax forms for 2009 Excluded Items The exclusion for certain items applies whether the item is furnished in kind or is a reimbursement or allowance. Tax forms for 2009 There is no exclusion for the personal use of a government-provided vehicle. Tax forms for 2009 Combat  zone pay • Compensation for active service while in a combat zone Note: Limited amount for officers     • Housing and cost-of-living allowances abroad paid by the U. Tax forms for 2009 S. Tax forms for 2009 Government or by a foreign government         • OHA (Overseas Housing Allowance)                     Other pay • Defense counseling         • Disability, including payments received for injuries incurred as a direct result of a terrorist or military action         • Group-term life insurance   Moving • Dislocation   • Professional education   allowances • Military base realignment and   • ROTC educational and subsistence     closure benefit    allowances     (the exclusion is limited as   • State bonus pay for service in a     described above)   combat zone     • Move-in housing   • Survivor and retirement protection     • Moving household and   plan premiums     personal items   • Uniform allowances     • Moving trailers or mobile homes   • Uniforms furnished to enlisted     • Storage   personnel     • Temporary lodging and         temporary lodging expenses                 Travel • Annual round trip for dependent Death • Burial services   allowances students allowances • Death gratuity payments to     • Leave between consecutive   eligible survivors     overseas tours   • Travel of dependents to burial site     • Reassignment in a dependent         restricted status Family • Certain educational expenses for     • Transportation for you or your allowances dependents     dependents during ship overhaul   • Emergencies     or inactivation   • Evacuation to a place of safety     • Per diem   • Separation             In-kind military • Dependent-care assistance program Living • BAH (Basic Allowance for Housing)   benefits • Legal assistance allowances • BAS (Basic Allowance for Subsistence)     • Medical/dental care         • Commissary/exchange discounts         • Space-available travel on government aircraft           Death gratuity. Tax forms for 2009   Any death gratuity paid to a survivor of a member of the Armed Forces is excluded from gross income. Tax forms for 2009 Differential wage payments. Tax forms for 2009   Differential wage payments are any payments made by an employer to an individual for a period during which the individual is performing service in the uniformed services while on active duty for a period of more than 30 days and that represent all or a portion of the wages the individual would have received from the employer if the individual was performing services for the employer. Tax forms for 2009 These amounts are taxable and cannot be excluded as combat pay. Tax forms for 2009 Military base realignment and closure benefit. Tax forms for 2009   Payments made under the Homeowners Assistance Program (HAP) generally are excluded from income. Tax forms for 2009 However, the excludable amount cannot be more than the maximum amount described in subsection (c) of 42 USC 3374 as in effect on November 6, 2009. Tax forms for 2009 Any part of the payment that is more than this limit is included in gross income. Tax forms for 2009 For more information about the HAP, see http://hap. Tax forms for 2009 usace. Tax forms for 2009 army. Tax forms for 2009 mil/Overview. Tax forms for 2009 html. Tax forms for 2009 Qualified reservist distribution (QRD). Tax forms for 2009   A QRD is a distribution to an individual of all or part of the individual's balance in a cafeteria plan or health flexible spending arrangement if: The individual was a reservist who was ordered or called to active duty for more than 179 days or for an indefinite period, and The distribution is made no sooner than the date the reservist was ordered or called to active duty and no later than the last day reimbursements could otherwise be made under the arrangement for the plan year which includes the date of the order or the call to duty. Tax forms for 2009 A QRD is included in gross income and is subject to employment taxes. Tax forms for 2009 The employer must include the QRD (reduced by after-tax contributions to the health flexible spending arrangement) as wages on Form W-2, Wage and Tax Statement. Tax forms for 2009 Thrift Savings Plan (TSP) distributions. Tax forms for 2009   If you participate in the Uniformed Services TSP and receive a distribution from your account, the distribution is generally included in your taxable income. Tax forms for 2009   If your contributions included tax-exempt combat zone pay, the part of the distribution attributable to those contributions is tax exempt. Tax forms for 2009 However, the earnings on the tax-exempt portion of the distribution are taxable. Tax forms for 2009 The TSP will provide a statement showing the taxable and non-taxable portions of the distribution. Tax forms for 2009 Roth Thrift Savings Plan (TSP) balance. Tax forms for 2009   You may be able to contribute to a designated Roth Account through the TSP known as the Roth TSP. Tax forms for 2009 Roth TSP contributions are after-tax contributions, subject to the same contribution limits as the traditional TSP. Tax forms for 2009 Qualified distributions from a Roth TSP are not included in your income. Tax forms for 2009 For more details, see Thrift Savings Accounts in Part II of Publication 721, Tax Guide to U. Tax forms for 2009 S. Tax forms for 2009 Civil Service Retirement Benefits. Tax forms for 2009 State bonus payments. Tax forms for 2009   Bonus payments made by a state (or a political subdivision thereof) to a member or former member of the uniformed services of the United States or to a dependent of such member are considered combat pay (and therefore may not be taxable) if the payments are made only because of the member's service in a combat zone. Tax forms for 2009 See Combat Zone , later, for a list of designated combat zones. Tax forms for 2009 Foreign Source Income If you are a U. Tax forms for 2009 S. Tax forms for 2009 citizen with income from sources outside the United States (foreign income), you must report all of that income (except for amounts that U. Tax forms for 2009 S. Tax forms for 2009 law allows you to exclude) on your tax return. Tax forms for 2009 This is true whether you reside inside or outside the United States and whether or not you receive a Form W-2 or a Form 1099. Tax forms for 2009 This applies to earned income (such as wages and tips) as well as unearned income (such as interest, dividends, capital gains, pensions, rents, and royalties). Tax forms for 2009 Certain taxpayers can exclude income earned in foreign countries. Tax forms for 2009 For 2013, this exclusion amount can be as much as $97,600. Tax forms for 2009 However, the foreign earned income exclusion does not apply to the wages and salaries of military and civilian employees of the U. Tax forms for 2009 S. Tax forms for 2009 Government. Tax forms for 2009 Employees of the U. Tax forms for 2009 S. Tax forms for 2009 Government include those who work at United States Armed Forces exchanges, commissioned and noncommissioned officers' messes, Armed Forces motion picture services, and similar personnel. Tax forms for 2009 Other foreign income earned by military personnel or their spouses may be eligible for the foreign earned income exclusion. Tax forms for 2009 For more information on the exclusion, see Publication 54. Tax forms for 2009 Residents of American Samoa may be able to exclude income from American Samoa. Tax forms for 2009 This possession exclusion does not apply to wages and salaries of military and civilian employees of the U. Tax forms for 2009 S. Tax forms for 2009 Government. Tax forms for 2009 If you need information on the possession exclusion, see Publication 570, Tax Guide for Individuals With Income From U. Tax forms for 2009 S. Tax forms for 2009 Possessions. Tax forms for 2009 Military Spouses Residency Relief Act (MSRRA) If you are the civilian spouse of an active duty U. Tax forms for 2009 S. Tax forms for 2009 military servicemember and your domicile is the same as the servicemember's, you can choose to keep your prior residence or domicile for tax purposes when you accompany the servicemember spouse, who is relocating under military orders to a new duty station in one of the 50 states, the District of Columbia, or a U. Tax forms for 2009 S. Tax forms for 2009 possession. Tax forms for 2009 See Publication 570 for more information. Tax forms for 2009 Domicile. Tax forms for 2009   Your domicile is the permanent legal home you intend to use for an indefinite or unlimited period, and to which, when absent, you intend to return. Tax forms for 2009 It is not always where you presently live. Tax forms for 2009 Community Property The pay you earn as a member of the Armed Forces may be subject to community property laws depending on your marital status, your domicile, and the nature of the payment. Tax forms for 2009 The community property states are Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, and Wisconsin. Tax forms for 2009 Marital status. Tax forms for 2009   Community property rules apply to married persons whose domicile during the tax year was in a community property state. Tax forms for 2009 The rules may affect your tax liability if you file separate returns or are divorced during the year. Tax forms for 2009 Nevada, Washington, and California domestic partners. Tax forms for 2009   A registered domestic partner in Nevada, Washington, or California generally must report half the combined income of the individual and his or her domestic partner. Tax forms for 2009 See Form 8958 and Publication 555, Community Property. Tax forms for 2009 Nature of the payment. Tax forms for 2009   Active duty military pay is subject to community property laws. Tax forms for 2009 Armed Forces retired or retainer pay may be subject to community property laws. Tax forms for 2009   For more information on community property laws, see Publication 555. Tax forms for 2009 Form W-2 Codes Form W-2 shows your total pay and other compensation and the income tax, social security tax, and Medicare tax that was withheld during the year. Tax forms for 2009 Form W-2 also shows other amounts that you may find important in box 12. Tax forms for 2009 The amounts shown in box 12 are generally preceded by a code. Tax forms for 2009 A list of codes used in box 12 is shown, next. Tax forms for 2009 Form W-2 Reference Guide for Box 12 Codes A Uncollected social security or RRTA J Nontaxable sick pay T Adoption benefits   tax on tips             K 20% excise tax on excess golden V Income from exercise of B Uncollected Medicare tax on tips   parachute payments   nonstatutory stock option(s)             C Taxable cost of group-term life L Substantiated employee business W Employer contributions (including   insurance over $50,000   expense reimbursements   employee contributions through a           cafeteria plan) to an employee's D Elective deferrals under a section M Uncollected social security or RRTA   health savings account (HSA)   401(k) cash or deferred arrangement   tax on taxable cost of group-term life       plan (including a SIMPLE 401(k)   insurance over $50,000 (former Y Deferrals under a section 409A   arrangement)   employees only)   nonqualified deferred           compensation plan E Elective deferrals under a section N Uncollected Medicare tax on taxable       403(b) salary reduction agreement   cost of group-term life insurance Z Income under section 409A on a       over $50,000 (former employees only)   nonqualified deferred F Elective deferrals under a section       compensation plan   408(k)(6) salary reduction SEP P Excludable moving expense           reimbursements paid directly to AA Designated Roth contributions G Elective deferrals and employer   employee   under a section 401(k) plan   contributions (including nonelective           deferrals) to a section 457(b) Q Nontaxable combat pay BB Designated Roth contributions   deferred compensation plan       under a section 403(b) plan     R Employer contributions to an Archer     H Elective deferrals to a section   MSA DD Cost of employer-sponsored   501(c)(18)(D) tax-exempt       health coverage   organization plan S Employee salary reduction contributions under a section 408(p) SIMPLE  EE  Designated Roth contributions under a governmental section 457(b) plan  Note. Tax forms for 2009 For more information on these codes, see your Form(s) W-2. Tax forms for 2009 Adjustments to Income Adjusted gross income is your total income minus certain adjustments. Tax forms for 2009 The following adjustments are of particular interest to members of the Armed Forces. Tax forms for 2009 Armed Forces Reservists If you are a member of a reserve component of the Armed Forces and you travel more than 100 miles away from home in connection with your performance of services as a member of the reserves, you can deduct your unreimbursed travel expenses as an adjustment to income on line 24 of Form 1040, U. Tax forms for 2009 S. Tax forms for 2009 Individual Income Tax Return, rather than as a miscellaneous itemized deduction. Tax forms for 2009 Include all unreimbursed expenses from the time you leave home until the time you return home. Tax forms for 2009 The deduction is limited to the amount the federal government generally reimburses its employees for travel expenses. Tax forms for 2009 For more information about this limit, see Per Diem and Car Allowances in chapter 6 of Publication 463. Tax forms for 2009 Member of a reserve component. Tax forms for 2009   You are a member of a reserve component of the Armed Forces if you are in the Army, Navy, Marine Corps, Air Force, or Coast Guard Reserve, the Army National Guard of the United States, the Air National Guard of the United States, or the Reserve Corps of the Public Health Service. Tax forms for 2009 How to report. Tax forms for 2009   If you have reserve-related travel that takes you more than 100 miles from home, you should first complete Form 2106, Employee Business Expenses, or Form 2106-EZ, Unreimbursed Employee Business Expenses. Tax forms for 2009 Then enter on Form 1040, line 24, the part of your expenses, up to the federal rate, included on Form 2106, line 10, or Form 2106-EZ, line 6, that is for reserve-related travel more than 100 miles from your home. Tax forms for 2009 Subtract this amount from the total on Form 2106, line 10, or Form 2106-EZ, line 6, and deduct the balance as an itemized deduction on Schedule A (Form 1040), line 21. Tax forms for 2009 Example. Tax forms for 2009 Captain Harris, a member of the Army Reserve, traveled to a location 220 miles from his home to perform his work in the reserves in April 2013. Tax forms for 2009 He incurred $1,549 of unreimbursed expenses consisting of $249 for mileage (440 miles × 56. Tax forms for 2009 5 cents per mile), $300 for meals, and $1,000 for lodging. Tax forms for 2009 He also had other deductible mileage expenses of $110 for several trips to a location 20 miles from his home. Tax forms for 2009 Only 50% of his meal expenses are deductible. Tax forms for 2009 He shows his total deductible travel expenses of $1,509 ($249 + $150 (50% of $300) + $1,000 + $110) on Form 2106, line 10. Tax forms for 2009 He enters the $1,399 ($249 + $150 + $1,000) for travel over 100 miles from home on Form 1040, line 24. Tax forms for 2009 He then subtracts that $1,399 from the amount on Form 2106, $1,509, and enters $110 on Schedule A (Form 1040), line 21. Tax forms for 2009 Individual Retirement Arrangements Generally, you can deduct the lesser of the contributions to your traditional individual retirement arrangement (IRA) for the year or the general limit (or spousal IRA limit, if applicable). Tax forms for 2009 However, if you or your spouse was covered by an employer-maintained retirement plan at any time during the year for which contributions were made, you may not be able to deduct all of the contributions. Tax forms for 2009 The Form W-2 you or your spouse receives from an employer has a box used to indicate whether you were covered for the year. Tax forms for 2009 The “Retirement plan” box should have a mark in it if you were covered. Tax forms for 2009 For purposes of a deduction for contributions to a traditional IRA, Armed Forces members (including reservists on active duty for more than 90 days during the year) are considered covered by an employer-maintained retirement plan. Tax forms for 2009 Individuals serving in the U. Tax forms for 2009 S. Tax forms for 2009 Armed Forces or in support of the U. Tax forms for 2009 S. Tax forms for 2009 Armed Forces in designated combat zones have additional time to make a qualified retirement contribution to an IRA. Tax forms for 2009 For more information on this extension of deadline provision, see Extension of Deadlines , later. Tax forms for 2009 For more information on IRAs, see Publication 590. Tax forms for 2009 Combat Pay For IRA purposes, your compensation includes nontaxable combat pay. Tax forms for 2009 This means that even though you do not have to include the combat pay in your gross income, you do include it in your compensation when figuring the limits on contributions and deductions of contributions to IRAs. Tax forms for 2009 Qualified Reservist Distributions A qualified reservist distribution is defined below. Tax forms for 2009 It is not subject to the 10% additional tax on early distributions from certain retirement plans. Tax forms for 2009 Definition. Tax forms for 2009   A distribution you receive is a qualified reservist distribution if the following requirements are met. Tax forms for 2009 You were ordered or called to active duty after September 11, 2001. Tax forms for 2009 You were ordered or called to active duty for a period of more than 179 days or for an indefinite period because you are a member of a reserve component (see Member of a reserve component , earlier, under Armed Forces Reservists. Tax forms for 2009 ) The distribution is from an IRA or from amounts attributable to elective deferrals under a section 401(k) or 403(b) plan or a similar arrangement. Tax forms for 2009 The distribution was made no earlier than the date of the order or call to active duty and no later than the close of the active duty period. Tax forms for 2009 Qualified Reservist Repayments You may be able to contribute (repay) to an IRA amounts equal to any qualified reservist distributions (defined earlier) you received. Tax forms for 2009 You can make these repayment contributions even if they would cause your total contributions to the IRA to be more than the general limit on contributions. Tax forms for 2009 You make these repayment contributions to an IRA, even if you received the qualified reservist distribution from a section 401(k) or 403(b) plan or a similar arrangement. Tax forms for 2009 Limit. Tax forms for 2009   Your qualified reservist repayments cannot be more than your qualified reservist distributions. Tax forms for 2009 When repayment contributions can be made. Tax forms for 2009   You cannot make these repayment contributions after the date that is 2 years after your active duty period ends. Tax forms for 2009 No deduction. Tax forms for 2009   You cannot deduct qualified reservist repayments. Tax forms for 2009 Figuring your IRA deduction. Tax forms for 2009   The repayment of qualified reservist distributions does not affect the amount you can deduct as an IRA contribution. Tax forms for 2009 Reporting the repayment. Tax forms for 2009   If you repay a qualified reservist distribution, include the amount of the repayment with nondeductible contributions on line 1 of Form 8606, Nondeductible IRAs. Tax forms for 2009 Moving Expenses To deduct moving expenses, you generally must meet certain time and distance tests. Tax forms for 2009 However, if you are a member of the Armed Forces on active duty and you move because of a permanent change of station, you do not have to meet these tests. Tax forms for 2009 You can deduct your unreimbursed moving expenses on Form 3903. Tax forms for 2009 Permanent change of station. Tax forms for 2009   A permanent change of station includes: A move from your home to your first post of active duty, A move from one permanent post of duty to another, and A move from your last post of duty to your home or to a nearer point in the United States. Tax forms for 2009 The move must occur within 1 year of ending your active duty or within the period allowed under the Joint Federal Travel Regulations. Tax forms for 2009 Spouse and dependents. Tax forms for 2009   If you are the spouse or dependent of a member of the Armed Forces who deserts, is imprisoned, or dies, a permanent change of station for you includes a move to: The member's place of enlistment or induction, Your, or the member's, home of record, or A nearer point in the United States. Tax forms for 2009   If the military moves you to or from a different location than the member, the moves are treated as a single move to your new main job location. Tax forms for 2009 Services or reimbursements provided by the government. Tax forms for 2009   Do not include in your income the value of moving and storage services provided by the government because of a permanent change of station. Tax forms for 2009 Similarly, do not include in income amounts received as a dislocation allowance, temporary lodging expense, temporary lodging allowance, or move-in housing allowance. Tax forms for 2009   Generally, if the total reimbursements or allowances that you receive from the government because of the move are more than your actual moving expenses, the excess is included in your wages on Form W-2. Tax forms for 2009 However, if any reimbursements or allowances (other than dislocation, temporary lodging, temporary lodging expense, or move-in housing allowances) exceed the cost of moving and the excess is not included in your wages on Form W-2, the excess still must be included in gross income on Form 1040, line 7. Tax forms for 2009   Use Form 3903 to deduct qualified expenses that exceed your reimbursements and allowances (including dislocation, temporary lodging, temporary lodging expense, or move-in housing allowances that are excluded from gross income). Tax forms for 2009   If you must relocate and your spouse and dependents move to or from a different location, do not include in income reimbursements, allowances, or the value of moving and storage services provided by the government to move you and your spouse and dependents to and from the separate locations. Tax forms for 2009   Do not deduct any expenses for moving services that were provided by the government. Tax forms for 2009 Also, do not deduct any expenses that were reimbursed by an allowance you did not include in income. Tax forms for 2009 Deductible Moving Expenses If you move because of a permanent change of station, you can deduct the reasonable unreimbursed expenses of moving you and members of your household. Tax forms for 2009 You can deduct expenses (if not reimbursed or furnished in kind) for: Moving household goods and personal effects, and Travel. Tax forms for 2009 Moving household goods and personal effects. Tax forms for 2009   You can deduct the expenses of moving your household goods and personal effects, including expenses for hauling a trailer, packing, crating, in-transit storage, and insurance. Tax forms for 2009 You cannot deduct expenses for moving furniture or other goods you bought on the way from your old home to your new home. Tax forms for 2009 Storing and insuring household goods and personal effects. Tax forms for 2009   You can include only the cost of storing and insuring your household goods and personal effects within any period of 30 consecutive days after the day these goods and effects are moved from your former home and before they are delivered to your new home. Tax forms for 2009 Travel. Tax forms for 2009   You can deduct the expenses of traveling (including lodging but not meals) from your old home to your new home, including car expenses and air fare. Tax forms for 2009 You can deduct as car expenses either: Your actual out-of-pocket expenses such as gas and oil, or The standard mileage rate of 24 cents a mile. Tax forms for 2009   You can add parking fees and tolls to the amount claimed under either method. Tax forms for 2009 You cannot deduct any expenses for meals. Tax forms for 2009 You cannot deduct the cost of unnecessary side trips or lavish and extravagant lodging. Tax forms for 2009 Member of your household. Tax forms for 2009   A member of your household is anyone who has both your former home and your new home as his or her main home. Tax forms for 2009 It does not include a tenant or employee unless you can claim that person as a dependent. Tax forms for 2009 Foreign Moves A foreign move is a move from the United States or its possessions to a foreign country or from one foreign country to another foreign country. Tax forms for 2009 A move from a foreign country to the United States or its possessions is not a foreign move. Tax forms for 2009 For a foreign move, the deductible moving expenses described earlier are expanded to include the reasonable expenses of: Moving your household goods and personal effects to and from storage, and Storing these items for part or all of the time the new job location remains your main job location. Tax forms for 2009 The new job location must be outside the United States. Tax forms for 2009 Reporting Moving Expenses Figure moving expense deductions on Form 3903. Tax forms for 2009 Carry the deduction from Form 3903 to Form 1040, line 26. Tax forms for 2009 For more information, see Publication 521 and Form 3903. Tax forms for 2009 Combat Zone Exclusion If you are a member of the U. Tax forms for 2009 S. Tax forms for 2009 Armed Forces who serves in a combat zone (defined later), you can exclude certain pay from your income. Tax forms for 2009 This pay is generally referred to as “combat pay. Tax forms for 2009 ” You do not actually need to show the exclusion on your tax return because income that qualifies for the combat zone exclusion is not included in the wages reported on your Form W-2. Tax forms for 2009 (See Form W-2 , later. Tax forms for 2009 ) The month for which you receive the pay must be a month in which you either served in a combat zone or were hospitalized as a result of wounds, disease, or injury incurred while serving in the combat zone. Tax forms for 2009 You do not have to receive the excluded pay while you are in a combat zone, are hospitalized, or in the same year you served in a combat zone. Tax forms for 2009 If you are an enlisted member, warrant officer, or commissioned warrant officer, you can exclude the following amounts from your income. Tax forms for 2009 (Other officer personnel are discussed under Amount of Exclusion , later. Tax forms for 2009 ) Active duty pay earned in any month you served in a combat zone. Tax forms for 2009 Imminent danger/hostile fire pay. Tax forms for 2009 A reenlistment bonus if the voluntary extension or reenlistment occurs in a month you served in a combat zone. Tax forms for 2009 Pay for accrued leave earned in any month you served in a combat zone. Tax forms for 2009 The Department of Defense must determine that the unused leave was earned during that period. Tax forms for 2009 Pay received for duties as a member of the Armed Forces in clubs, messes, post and station theaters, and other nonappropriated fund activities. Tax forms for 2009 The pay must be earned in a month you served in a combat zone. Tax forms for 2009 Awards for suggestions, inventions, or scientific achievements you are entitled to because of a submission you made in a month you served in a combat zone. Tax forms for 2009 Student loan repayments. Tax forms for 2009 If the entire year of service required to earn the repayment was performed in a combat zone, the entire repayment made because of that year of service is excluded. Tax forms for 2009 If only part of that year of service was performed in a combat zone, only part of the repayment qualifies for exclusion. Tax forms for 2009 For example, if you served in a combat zone for 5 months, 5/12 of your repayment qualifies for exclusion. Tax forms for 2009 Retirement pay and pensions do not qualify for the combat zone exclusion. Tax forms for 2009 Partial (month) service. Tax forms for 2009   If you serve in a combat zone for any part of one or more days during a particular month, you are entitled to an exclusion for that entire month. Tax forms for 2009 Form W-2. Tax forms for 2009   The wages shown in box 1 of your 2013 Form W-2 should not include military pay excluded from your income under the combat zone exclusion provisions. Tax forms for 2009 If it does, you will need to get a corrected Form W-2 from your finance office. Tax forms for 2009   You cannot exclude as combat pay any wages shown in box 1 of Form W-2. Tax forms for 2009 Combat Zone A combat zone is any area the President of the United States designates by Executive Order as an area in which the U. Tax forms for 2009 S. Tax forms for 2009 Armed Forces are engaging or have engaged in combat. Tax forms for 2009 An area usually becomes a combat zone and ceases to be a combat zone on the dates the President designates by Executive Order. Tax forms for 2009 Afghanistan area. Tax forms for 2009   By Executive Order No. Tax forms for 2009 13239, Afghanistan (and airspace above) was designated as a combat zone beginning September 19, 2001. Tax forms for 2009 On December 14, 2001, the following countries were certified by the Department of Defense for combat zone tax benefits due to their direct support of military operations in the Afghanistan combat zone. Tax forms for 2009 Djibouti. Tax forms for 2009 Jordan. Tax forms for 2009 Kyrgyzstan. Tax forms for 2009 Pakistan. Tax forms for 2009 Somalia. Tax forms for 2009 Syria. Tax forms for 2009 Tajikistan. Tax forms for 2009 Uzbekistan. Tax forms for 2009 Yemen. Tax forms for 2009 The Philippines. Tax forms for 2009  Note. Tax forms for 2009 For the Philippines only, the personnel must be deployed in conjunction with Operation Enduring Freedom supporting military operations in the Afghanistan combat zone. Tax forms for 2009 The Kosovo area. Tax forms for 2009   By Executive Order No. Tax forms for 2009 13119, the following locations (including airspace above) were designated as a combat zone beginning March 24, 1999. Tax forms for 2009 Federal Republic of Yugoslavia (Serbia/Montenegro). Tax forms for 2009 Albania. Tax forms for 2009 Kosovo. Tax forms for 2009 The Adriatic Sea. Tax forms for 2009 The Ionian Sea—north of the 39th parallel. Tax forms for 2009 Note. Tax forms for 2009 The combat zone designation for Montenegro and Kosovo (previously a province within Serbia) under Executive Order 13119 remains in force even though Montenegro and Kosovo became independent nations since EO 13119 was signed. Tax forms for 2009 Arabian peninsula. Tax forms for 2009   By Executive Order No. Tax forms for 2009 12744, the following locations (and airspace above) were designated as a combat zone beginning January 17, 1991. Tax forms for 2009 The Persian Gulf. Tax forms for 2009 The Red Sea. Tax forms for 2009 The Gulf of Oman. Tax forms for 2009 The part of the Arabian Sea that is north of 10 degrees north latitude and west of 68 degrees east longitude. Tax forms for 2009 The Gulf of Aden. Tax forms for 2009 The total land areas of Iraq, Kuwait, Saudi Arabia, Oman, Bahrain, Qatar, and the United Arab Emirates. Tax forms for 2009 Jordan which is in direct support of the Arabian Peninsula. Tax forms for 2009 Serving in a Combat Zone You are considered to be serving in a combat zone if you are either assigned on official temporary duty to a combat zone or you qualify for hostile fire/imminent danger pay while in a combat zone. Tax forms for 2009 Service in a combat zone includes any periods you are absent from duty because of sickness, wounds, or leave. Tax forms for 2009 If, as a result of serving in a combat zone, a person becomes a prisoner of war or is missing in action, that person is considered to be serving in the combat zone so long as he or she keeps that status for military pay purposes. Tax forms for 2009 Hospitalized While Serving in a Combat Zone If you are hospitalized while serving in a combat zone, the wound, disease, or injury causing the hospitalization will be presumed to have been incurred while serving in the combat zone unless there is clear evidence to the contrary. Tax forms for 2009 Example. Tax forms for 2009 You are hospitalized for a specific disease in a combat zone where you have been serving for 3 weeks, and the disease for which you are hospitalized has an incubation period of 2 to 4 weeks. Tax forms for 2009 The disease is presumed to have been incurred while you were serving in the combat zone. Tax forms for 2009 On the other hand, if the incubation period of the disease is 1 year, the disease would not have been incurred while you were serving in the combat zone. Tax forms for 2009 Hospitalized After Leaving a Combat Zone In some cases, the wound, disease, or injury may have been incurred while you were serving in the combat zone, even though you were not hospitalized until after you left. Tax forms for 2009 In that case, you can exclude military pay earned while you are hospitalized as a result of the wound, disease, or injury. Tax forms for 2009 Example. Tax forms for 2009 You were hospitalized for a specific disease 3 weeks after you left the combat zone. Tax forms for 2009 The incubation period of the disease is from 2 to 4 weeks. Tax forms for 2009 The disease is presumed to have been incurred while serving in the combat zone. Tax forms for 2009 Nonqualifying Presence in Combat Zone None of the following types of military service qualify as service in a combat zone. Tax forms for 2009 Presence in a combat zone while on leave from a duty station located outside the combat zone. Tax forms for 2009 Passage over or through a combat zone during a trip between two points that are outside a combat zone. Tax forms for 2009 Presence in a combat zone solely for your personal convenience. Tax forms for 2009 Service Outside Combat Zone Considered Service in Combat Zone Military service outside a combat zone is considered to be performed in a combat zone if: The Department of Defense designates that the service is in direct support of military operations in the combat zone, and The service qualifies you for special military pay for duty subject to hostile fire or imminent danger. Tax forms for 2009 Military pay received for this service will qualify for the combat zone exclusion if all of the requirements (other than service in a combat zone) are met and the pay is verifiable by reference to military pay records. Tax forms for 2009 Amount of Exclusion If you are an enlisted member, warrant officer, or commissioned warrant officer and you serve in a combat zone during any part of a month, you can exclude all of your military pay for that month. Tax forms for 2009 It should not be included in the wages reported on your Form W-2. Tax forms for 2009 You also can exclude military pay earned while you are hospitalized as a result of wounds, disease, or injury incurred in the combat zone. Tax forms for 2009 If you are hospitalized, you cannot exclude any military pay received for any month of service that begins more than 2 years after the end of combat activities in the combat zone. Tax forms for 2009 Your hospitalization does not have to be in the combat zone. Tax forms for 2009 If you are a commissioned officer (other than a commissioned warrant officer), you can exclude your pay according to the rules just discussed. Tax forms for 2009 However, the amount of your exclusion is limited to the highest rate of enlisted pay (plus imminent danger/hostile fire pay you received) for each month during any part of which you served in a combat zone or were hospitalized as a result of your service there. Tax forms for 2009 Alien Status For tax purposes, an alien is an individual who is not a U. Tax forms for 2009 S. Tax forms for 2009 citizen. Tax forms for 2009 An alien is in one of three categories: resident, nonresident, or dual-status. Tax forms for 2009 Placement in the correct category is crucial in determining what income to report and what forms to file. Tax forms for 2009 Under peacetime enlistment rules, you generally cannot enlist in the Armed Forces unless you are a citizen or have been legally admitted to the United States for permanent residence. Tax forms for 2009 If you are an alien enlistee in the Armed Forces, you are probably a resident alien. Tax forms for 2009 If, under an income tax treaty, you are considered a resident of a foreign country, see your base legal officer. Tax forms for 2009 Other aliens who are in the United States only because of military assignments and who have a home outside the United States are nonresident aliens. Tax forms for 2009 Guam and Puerto Rico have special rules. Tax forms for 2009 Residents of those areas should contact their taxing authority with their questions. Tax forms for 2009 Most members of the Armed Forces are U. Tax forms for 2009 S. Tax forms for 2009 citizens or resident aliens. Tax forms for 2009 However, if you have questions about your alien status or the alien status of your dependents or spouse, you should read the information in the following paragraphs and see Publication 519. Tax forms for 2009 Resident Aliens You are considered a resident alien of the United States for tax purposes if you meet either the “green card test” or the “substantial presence test” for the calendar year (January 1–December 31). Tax forms for 2009 If you meet the substantial presence test for 2014, you did not meet either the green card test or the substantial presence test for 2012 or 2013, and you did not choose to be treated as a resident for part of 2012, you may be able to choose to be treated as a U. Tax forms for 2009 S. Tax forms for 2009 resident for part of 2013. Tax forms for 2009 See First-Year Choice in Publication 519. Tax forms for 2009 These tests are explained in Publication 519. Tax forms for 2009 Generally, resident aliens are taxed on their worldwide income and file the same tax forms as U. Tax forms for 2009 S. Tax forms for 2009 citizens. Tax forms for 2009 Treating nonresident alien spouse as resident alien. Tax forms for 2009   A nonresident alien spouse can be treated as a resident alien if all the following conditions are met. Tax forms for 2009 One spouse is a U. Tax forms for 2009 S. Tax forms for 2009 citizen or resident alien at the end of the tax year. Tax forms for 2009 That spouse is married to the nonresident alien at the end of the tax year. Tax forms for 2009 You both choose to treat the nonresident alien spouse as a resident alien. Tax forms for 2009 Making the choice. Tax forms for 2009   Both you and your spouse must sign a statement and attach it to your joint return for the first tax year for which the choice applies. Tax forms for 2009 Include in the statement: A declaration that one spouse was a nonresident alien and the other was a U. Tax forms for 2009 S. Tax forms for 2009 citizen or resident alien on the last day of the year, A declaration that both spouses choose to be treated as U. Tax forms for 2009 S. Tax forms for 2009 residents for the entire tax year, and The name, address, and taxpayer identification number (social security number or individual taxpayer identification number) of each spouse. Tax forms for 2009 If the nonresident alien spouse is not eligible to get a social security number, he or she should file Form W-7, Application for IRS Individual Taxpayer Identification Number. Tax forms for 2009    Once you make this choice, the nonresident alien spouse's worldwide income is subject to U. Tax forms for 2009 S. Tax forms for 2009 tax. Tax forms for 2009 If the nonresident alien spouse has substantial foreign income, there may be no advantage to making this choice. Tax forms for 2009 Ending the choice. Tax forms for 2009   Once you make this choice, it applies to all later years unless one of the following situations occurs. Tax forms for 2009 You or your spouse revokes the choice. Tax forms for 2009 You or your spouse dies. Tax forms for 2009 You and your spouse become legally separated under a decree of divorce or separate maintenance. Tax forms for 2009 The Internal Revenue Service ends the choice because you or your spouse kept inadequate records. Tax forms for 2009 For specific details on these situations, see Publication 519. Tax forms for 2009   If the choice is ended for any of these reasons, neither spouse can make the choice for any later year. Tax forms for 2009 Choice not made. Tax forms for 2009   If you and your nonresident alien spouse do not make this choice: You cannot file a joint return. Tax forms for 2009 You can file as married filing separately, or head of household if you qualify. Tax forms for 2009 You can claim an exemption for your nonresident alien spouse if he or she has no gross income for U. Tax forms for 2009 S. Tax forms for 2009 tax purposes and is not another taxpayer's dependent. Tax forms for 2009 The nonresident alien spouse generally does not have to file a federal income tax return if he or she had no income from sources in the United States. Tax forms for 2009 If a return has to be filed, see the next discussion. Tax forms for 2009 The nonresident alien spouse is not eligible for the earned income credit if he or she has to file a return. Tax forms for 2009 Nonresident Aliens If you are an alien who does not meet the requirements discussed earlier to be a resident alien, you are a nonresident alien. Tax forms for 2009 If you are required to file a federal tax return, you must file either Form 1040NR, U. Tax forms for 2009 S. Tax forms for 2009 Nonresident Alien Income Tax Return, or Form 1040NR-EZ, U. Tax forms for 2009 S. Tax forms for 2009 Income Tax Return for Certain Nonresident Aliens With No Dependents. Tax forms for 2009 See the form instructions for information on who must file and filing status. Tax forms for 2009 If you are a nonresident alien, you generally must pay tax on income from sources in the United States. Tax forms for 2009 Your income from conducting a trade or business in the United States is taxed at graduated U. Tax forms for 2009 S. Tax forms for 2009 tax rates. Tax forms for 2009 Other income from U. Tax forms for 2009 S. Tax forms for 2009 sources is taxed at a flat 30% (or lower treaty) rate. Tax forms for 2009 For example, dividends from a U. Tax forms for 2009 S. Tax forms for 2009 corporation paid to a nonresident alien generally are subject to a 30% (or lower treaty) rate. Tax forms for 2009 Dual-Status Aliens You can be both a nonresident and resident alien during the same tax year. Tax forms for 2009 This usually occurs in the year you arrive in or depart from the United States. Tax forms for 2009 If you are a dual-status alien, you are taxed on income from all sources for the part of the year you are a resident alien. Tax forms for 2009 Generally, for the part of the year you are a nonresident alien, you are taxed only on income from sources in the United States. Tax forms for 2009 Sale of Home You may not have to pay tax on all or part of the gain from the sale of your main home. Tax forms for 2009 Usually, your main home is the one you live in most of the time. Tax forms for 2009 It can be a: House, Houseboat, Mobile home, Cooperative apartment, or Condominium. Tax forms for 2009 You generally can exclude up to $250,000 of gain ($500,000, in most cases, if married filing a joint return) realized on the sale or exchange of a main home in 2013. Tax forms for 2009 The exclusion is allowed each time you sell or exchange a main home, but generally not more than once every 2 years. Tax forms for 2009 To be eligible, during the 5-year period ending on the date of the sale, you must have owned the home for at least 2 years (the ownership test), and lived in the home as your main home for at least 2 years (the use test). Tax forms for 2009 Exception to ownership and use tests. Tax forms for 2009   You can exclude gain, but the maximum amount of gain you can exclude will be reduced if you do not meet the ownership and use tests due to a move to a new permanent duty station. Tax forms for 2009 5-year test period suspended. Tax forms for 2009   You can choose to have the 5-year test period for ownership and use suspended during any period you or your spouse serve on qualified official extended duty as a member of the Armed Forces. Tax forms for 2009 This means that you may be able to meet the 2-year use test even if, because of your service, you did not actually live in your home for at least the required 2 years during the 5-year period ending on the date of sale. Tax forms for 2009 Example. Tax forms for 2009 David bought and moved into a home in 2005. Tax forms for 2009 He lived in it as his main home for 2½ years. Tax forms for 2009 For the next 6 years, he did not live in it because he was on qualified official extended duty with the Army. Tax forms for 2009 He then sold the home at a gain in 2013. Tax forms for 2009 To meet the use test, David chooses to suspend the 5-year test period for the 6 years he was on qualifying official extended duty. Tax forms for 2009 This means he can disregard those 6 years. Tax forms for 2009 Therefore, David's 5-year test period consists of the 5 years before he went on qualifying official extended duty. Tax forms for 2009 He meets the ownership and use tests because he owned and lived in the home for 2½ years during this test period. Tax forms for 2009 Period of suspension. Tax forms for 2009   The period of suspension cannot last more than 10 years. Tax forms for 2009 You cannot suspend the 5-year period for more than one property at a time. Tax forms for 2009 You can revoke your choice to suspend the 5-year period at any time. Tax forms for 2009 Qualified official extended duty. Tax forms for 2009   You are on qualified official extended duty if you serve on extended duty either: At a duty station at least 50 miles from your main home, or While you live in Government quarters under Government orders. Tax forms for 2009   You are on extended duty when you are called or ordered to active duty for a period of more than 90 days or for an indefinite period. Tax forms for 2009 Property used for rental or business. Tax forms for 2009   You may be able to exclude your gain from the sale of a home that you have used as a rental property or for business. Tax forms for 2009 However, you must meet the ownership and use tests discussed in Publication 523. Tax forms for 2009 Nonqualified use. Tax forms for 2009   If the sale of your main home results in a gain that is allocated to one or more period(s) of nonqualified use, you cannot exclude that gain from your income. Tax forms for 2009   Nonqualified use means any period after 2008 when neither you nor your spouse (or your former spouse) used the property as a main home, with certain exceptions. Tax forms for 2009 For example, a period of nonqualified use does not include any period (not to exceed a total of 10 years) during which you or your spouse is serving on qualified official extended duty. Tax forms for 2009 Loss. Tax forms for 2009   You cannot deduct a loss from the sale of your main home. Tax forms for 2009 More information. Tax forms for 2009   For more information, see Publication 523. Tax forms for 2009 Foreclosures There may be tax consequences as a result of compensation payments for foreclosures. Tax forms for 2009 Payments made for violations of the Service Members Civil Relief Act (SCRA). Tax forms for 2009   All service members who received a settlement payment reported on a Form 1099 may need to report the amount on their tax return. Tax forms for 2009 Generally, you must include settlement payments in income. Tax forms for 2009 However, the tax treatment of settlement payments will depend on the facts and circumstances. Tax forms for 2009 Lump Sum Portion of Settlement Payment. Tax forms for 2009    Generally, you must include the lump sum payment in gross income. Tax forms for 2009 In limited circumstances you may be able to exclude part or all of the lump sum payment from gross income. Tax forms for 2009 For example, you may qualify to exclude part or all of the payment from gross income if you can show that the payment was made to reimburse specific nondeductible expenses (such as living expenses) you incurred because of the SCRA violation. Tax forms for 2009 Interest Payment on Lump Sum Portion of Settlement Payment. Tax forms for 2009    You must include any interest on the lump sum portion of your settlement payment in your income. Tax forms for 2009 Lost Equity Portion of Settlement Payment. Tax forms for 2009    If you lost your main home in foreclosure, you should treat the lost equity payment as an additional amount you received on the foreclosure of the home. Tax forms for 2009 You will have a gain on the foreclosure only if the sum of the lost equity payment and the value of the main home at foreclosure is more than what you paid for the home. Tax forms for 2009 In many cases, this gain may be excluded from income. Tax forms for 2009 For more information on the rules for excluding all or part of any gain from the sale (including a foreclosure) of a main home, see Pub. Tax forms for 2009 523, Selling Your Home. Tax forms for 2009 The rules that apply to a lost equity payment you received for the foreclosure of a property that was not your main home are different. Tax forms for 2009    To find rules for reporting gain or loss on the foreclosure of property that was not your main home, see Pub. Tax forms for 2009 544, Sales and Other Dispositions of Assets. Tax forms for 2009 Interest Payment on Lost Equity Portion of Settlement Payment. Tax forms for 2009    You must include any interest on the lost equity portion of your settlement payment in your income. Tax forms for 2009 Itemized Deductions To figure your taxable income, you must subtract either your standard deduction or your itemized deductions from adjusted gross income. Tax forms for 2009 For information on the standard deduction, see Publication 501. Tax forms for 2009 Itemized deductions are figured on Schedule A (Form 1040). Tax forms for 2009 This chapter discusses miscellaneous itemized deductions of particular interest to members of the Armed Forces. Tax forms for 2009 For information on other itemized deductions, see the publications listed below. Tax forms for 2009 Publication 502, Medical and Dental Expenses. Tax forms for 2009 Publication 526, Charitable Contributions. Tax forms for 2009 Publication 547, Casualties, Disasters, and Thefts. Tax forms for 2009 Publication 550, Investment Income and Expenses. Tax forms for 2009 You must reduce the total of most miscellaneous itemized deductions by 2% of your adjusted gross income. Tax forms for 2009 For information on deductions that are not subject to the 2% limit, see Publication 529. Tax forms for 2009 Employee Business Expenses Deductible employee business expenses generally are miscellaneous itemized deductions subject to the 2% limit. Tax forms for 2009 Certain employee business expenses are deductible as adjustments to income. Tax forms for 2009 For information on many employee business expenses, see Publication 463. Tax forms for 2009 Generally, you must file Form 2106, Employee Business Expenses, or Form 2106-EZ, Unreimbursed Employee Business Expenses, to claim these expenses. Tax forms for 2009 You do not have to file Form 2106 or Form 2106-EZ if you are claiming only unreimbursed expenses for uniforms, professional society dues, and work-related educational expenses (all discussed later). Tax forms for 2009 You can deduct these expenses directly on Schedule A (Form 1040). Tax forms for 2009 Reimbursement. Tax forms for 2009   Generally, to receive advances, reimbursements, or other allowances from the government, you must adequately account for your expenses and return any excess reimbursement. Tax forms for 2009 Your reimbursed expenses are not deductible. Tax forms for 2009   If your expenses are more than your reimbursement, the excess expenses are deductible (subject to the 2% limit) if you can prove them. Tax forms for 2009 You must file Form 2106 to report these expenses. Tax forms for 2009   You can use the shorter Form 2106-EZ if you meet all three of the following conditions. Tax forms for 2009 You are an employee deducting expenses related to your job. Tax forms for 2009 You were not reimbursed by your employer for your expenses. Tax forms for 2009 (Amounts included in box 1 of Form W-2 are not considered reimbursements. Tax forms for 2009 ) If you claim car expenses, you use the standard mileage rate. Tax forms for 2009    For 2013, the standard mileage rate is 56. Tax forms for 2009 5 cents a mile for all business miles driven. Tax forms for 2009 This rate is adjusted periodically. Tax forms for 2009 Travel Expenses You can deduct unreimbursed travel expenses only if they are incurred while you are traveling away from home. Tax forms for 2009 If you are a member of the U. Tax forms for 2009 S. Tax forms for 2009 Armed Forces on a permanent duty assignment overseas, you are not traveling away from home. Tax forms for 2009 You cannot deduct your expenses for meals and lodging while at your permanent duty station. Tax forms for 2009 You cannot deduct these expenses even if you have to maintain a home in the United States for your family members who are not allowed to accompany you overseas. Tax forms for 2009 A naval officer assigned to permanent duty aboard a ship that has regular eating and living facilities has a home aboard ship for travel expense purposes. Tax forms for 2009 To be deductible, your travel expenses must be work related. Tax forms for 2009 You cannot deduct any expenses for personal travel, such as visits to family while on furlough, leave, or liberty. Tax forms for 2009 Away from home. Tax forms for 2009   Home is your permanent duty station (which can be a ship or base), regardless of where you or your family live. Tax forms for 2009 You are away from home if you are away from your permanent duty station substantially longer than an ordinary day's work and you need to get sleep or rest to meet the demands of your work while away from home. Tax forms for 2009   Examples of deductible travel expenses include: Expenses for business-related meals (generally limited to 50% of your unreimbursed cost), lodging, taxicabs, business telephone calls, tips, laundry, and dry cleaning while you are away from home on temporary duty or temporary additional duty, and Expenses of carrying out official business while on “No Cost” orders. Tax forms for 2009    You cannot deduct any expenses for travel away from home if the temporary assignment in a single location is realistically expected to last (and does in fact last) for more than 1 year. Tax forms for 2009 This rule may not apply if you are participating in a federal crime investigation or prosecution. Tax forms for 2009 For more information, see Publication 463 and the Form 2106 instructions. Tax forms for 2009 Transportation Expenses These expenses include the ordinary and necessary costs of: Getting from one workplace to another when you are not away from home, Going to a business meeting away from your regular workplace, and Getting from your home to a temporary workplace when you have a regular place of work. Tax forms for 2009 These expenses include the costs of transportation by air, bus, rail, taxi, and driving and maintaining your car. Tax forms for 2009 Transportation expenses incurred while traveling away from home are included with your travel expenses, discussed earlier. Tax forms for 2009 However, if you use your car while traveling away from home overnight, see the rules in chapter 4 of Publication 463 to figure your car expense deduction. Tax forms for 2009 If you must go from one workplace to another while on duty (for example, as a courier or to attend meetings) without being away from home, your unreimbursed transportation expenses are deductible. Tax forms for 2009 However, the expenses of getting to and from your regular place of work (commuting) are not deductible. Tax forms for 2009 Temporary work location. Tax forms for 2009   If you have one or more regular places of business away from your home and you commute to a temporary work location in the same trade or business, you can deduct the expenses of the daily round-trip transportation between your home and the temporary location. Tax forms for 2009   Generally, if your employment at a work location is realistically expected to last (and does in fact last) for 1 year or less, the employment is temporary. Tax forms for 2009   If your employment at a work location is realistically expected to last for more than 1 year or if there is no realistic expectation that the employment will last for 1 year or less, the employment is not temporary, regardless of whether it actually lasts for more than 1 year. Tax forms for 2009 If employment at a work location initially is realistically expected to last for 1 year or less, but at some later date the employment is realistically expected to last more than 1 year, that employment will be treated as temporary (unless there are facts and circumstances that would indicate otherwise) until your expectation changes. Tax forms for 2009    If you do not have a regular place of business, but you ordinarily work in the metropolitan area where you live, you can deduct daily transportation expenses between your home and a temporary work site outside your metropolitan area. Tax forms for 2009 However, you cannot deduct daily transportation costs between your home and temporary work sites within your metropolitan area. Tax forms for 2009 These are nondeductible commuting costs. Tax forms for 2009 Armed Forces reservists. Tax forms for 2009   A meeting of an Armed Forces reserve unit is a second place of business if the meeting is held on a day on which you work at your regular job. Tax forms for 2009 You can deduct the expense of getting from one workplace to the other. Tax forms for 2009 You usually cannot deduct the expense if the reserve meeting is held on a day on which you do not work at your regular job. Tax forms for 2009 In this case, your transportation generally is a nondeductible commuting expense. Tax forms for 2009 However, you can deduct your transportation expenses if the location of the meeting is temporary and you have one or more regular places of work. Tax forms for 2009   If you ordinarily work in a particular metropolitan area but not at any specific location and the reserve meeting is held at a temporary location outside that metropolitan area, you can deduct your transportation expenses. Tax forms for 2009 If you travel away from home overnight to attend a guard or reserve meeting, you can deduct your travel expenses. Tax forms for 2009 See Armed Forces Reservists under Adjustments to Income, earlier. Tax forms for 2009 Uniforms You usually cannot deduct the expenses for uniform cost and upkeep. Tax forms for 2009 Generally, you must wear uniforms when on duty and you are allowed to wear them when off duty. Tax forms for 2009 If military regulations prohibit you from wearing certain uniforms when off duty, you can deduct the cost and upkeep of the uniforms, but you must reduce your expenses by any allowance or reimbursement you receive. Tax forms for 2009 Unreimbursed expenses for the cost and upkeep of the following articles are deductible. Tax forms for 2009 Military battle dress uniforms and utility uniforms that you cannot wear when off duty. Tax forms for 2009 Articles not replacing regular clothing, including insignia of rank, corps devices, epaulets, aiguillettes, and swords. Tax forms for 2009 Reservists' uniforms if you can wear the uniform only while performing duties as a reservist. Tax forms for 2009 Professional Dues You can deduct unreimbursed dues paid to professional societies directly related to your military position. Tax forms for 2009 However, you cannot deduct amounts paid to an officers' club or a noncommissioned officers' club. Tax forms for 2009 Example. Tax forms for 2009 Lieutenant Margaret Allen, an electrical engineer at Maxwell Air Force Base, can deduct professional dues paid to the American Society of Electrical Engineers. Tax forms for 2009 Educational Expenses You can deduct the unreimbursed costs of qualifying work-related education. Tax forms for 2009 This is education that meets at least one of the following two tests. Tax forms for 2009 The education is required by your employer or the law to keep your present salary, status, or job. Tax forms for 2009 The required education must serve a bona fide business purpose of your employer. Tax forms for 2009 The education maintains or improves skills needed in your present work. Tax forms for 2009 However, even if the education meets one or both of the above tests, it is not qualifying education if it: Is needed to meet the minimum educational requirements of your present trade or business, or Is part of a program of study that will qualify you for a new trade or business. Tax forms for 2009 You can deduct the expenses for qualifying work-related education even if the education could lead to a degree. Tax forms for 2009 Example 1. Tax forms for 2009 Lieutenant Colonel Mason has a degree in financial management and is in charge of base finances at her post of duty. Tax forms for 2009 She took an advanced finance course. Tax forms for 2009 She already meets the minimum qualifications for her job. Tax forms for 2009 By taking the course, she is improving skills in her current position. Tax forms for 2009 The course does not qualify her for a new trade or business. Tax forms for 2009 She can deduct educational expenses that are more than the educational allowance she received. Tax forms for 2009 Example 2. Tax forms for 2009 Major Williams worked in the military base legal office as a legal intern. Tax forms for 2009 He was placed in excess leave status by his employer to attend law school. Tax forms for 2009 He paid all his educational expenses and was not reimbursed. Tax forms for 2009 After obtaining his law degree, he passed the state bar exam and worked as a judge advocate. Tax forms for 2009 His educational expenses are not deductible because the law degree qualified him for a new trade or business, even though the education maintained and improved his skills in his work. Tax forms for 2009 Travel to obtain education. Tax forms for 2009   If your work-related education qualifies, you can deduct the costs of travel, including meals (subject to the 50% limit), and lodging, if the main purpose of the trip is to obtain the education. Tax forms for 2009   You cannot deduct the cost of travel that is itself a form of education, even if it is directly related to your duties in your work or business. Tax forms for 2009 Transportation for education. Tax forms for 2009   If your work-related education qualifies for a deduction, you can deduct the costs of transportation to obtain that education. Tax forms for 2009 However, you cannot deduct the cost of services provided in kind, such as base-provided transportation to or from class. Tax forms for 2009 Transportation expenses include the actual costs of bus, subway, cab, or other fares, as well as the costs of using your car. Tax forms for 2009   If you need more information on educational expenses, see Publication 970. Tax forms for 2009 Repayments If you had to repay to your employer an amount that you included in your income in an earlier year, you may be able to deduct the repaid amount from your income for the year in which you repaid it. Tax forms for 2009 Repayment of $3,000 or less. Tax forms for 2009   If the amount you repaid was $3,000 or less, deduct it from your income in the year you repaid it. Tax forms for 2009 If you reported it as wages, deduct it as a miscellaneous itemized deduction on Schedule A (Form 1040), line 23. Tax forms for 2009 Repayment over $3,000. Tax forms for 2009   If the amount you repaid was more than $3,000, see Repayments in Publication 525. Tax forms for 2009 Credits After you have figured your taxable income and tax liability, you can determine if you are entitled to any tax credits. Tax forms for 2009 This publication discusses the first-time homebuyer credit, child tax credit, earned income credit, and credit for excess social security tax withheld. Tax forms for 2009 For information on other credits, see your tax form instructions. Tax forms for 2009 First-Time Homebuyer Credit The first-time homebuyer credit is not available for homes purchased after 2011. Tax forms for 2009 In 2011, this credit had already expired for most taxpayers, however, certain members of the uniformed services and Foreign Service and certain employees of the intelligence community could claim the credit for homes purchased in 2011. Tax forms for 2009 If you bought the home (and claimed the credit) after 2008, you generally must repay the credit if you dispose of the home or the home stops being your main home within the 36-month period beginning on the purchase date. Tax forms for 2009 If the home continues to be your main home for at least 36 months beginning on the purchase date, you do not have to repay any of the credit. Tax forms for 2009 If you bought your home in 2008, you generally must repay the credit over a 15-year period in 15 equal installments. Tax forms for 2009 For more information, see Form 5405, Repayment of the First-Time Homebuyer Credit, and its instructions. Tax forms for 2009 Child Tax Credit The child tax credit is a credit that may reduce your tax by as much as $1,000 for each of your qualifying children. Tax forms for 2009 The additional child tax credit is a credit you may be able to take if you are not able to claim the full amount of the child tax credit. Tax forms for 2009 The child tax credit is not the same as the credit for child and dependent care expenses. Tax forms for 2009 See Publication 503 for information on the credit for child and dependent care expenses. Tax forms for 2009 Qualifying Child A qualifying child for purposes of the child tax credit is a child who: Is your son, daughter, stepchild, foster child, brother, sister, stepbrother, stepsister, half brother, half sister, or a descendant of any of them (for example, your grandchild, niece, or nephew), Was under age 17 at the end of 2013, Did not provide over half of his or her own support for 2013, Lived with you for more than half of 2013 (see Exceptions to time lived with you, later), Is claimed as a dependent on your return, Does not file a joint return for the year (or files it only as a claim for refund), and Was a U. Tax forms for 2009 S. Tax forms for 2009 citizen, a U. Tax forms for 2009 S. Tax forms for 2009 national, or a U. Tax forms for 2009 S. Tax forms for 2009 resident alien. Tax forms for 2009 If the child was adopted, see Adopted child . Tax forms for 2009 For each qualifying child you must check the box on Form 1040 or Form 1040A, line 6c, column (4). Tax forms for 2009 Exceptions to time lived with you. Tax forms for 2009   A child is considered to have lived with you for all of 2013 if the child was born or died in 2013 and your home was this child's home for the entire time he or she was alive. Tax forms for 2009 Temporary absences by you or the child for special circumstances, such as school, vacation, business, medical care, military service, or detention in a juvenile facility, count as time the child lived with you. Tax forms for 2009   There are also exceptions for kidnapped children and children of divorced or separated parents. Tax forms for 2009 For details, see Publication 501. Tax forms for 2009 Qualifying child of more than one person. Tax forms for 2009   A special rule applies if your qualifying child is the qualifying child of more than one person. Tax forms for 2009 For details, see Publication 501. Tax forms for 2009 Adopted child. Tax forms for 2009   An adopted child is always treated as your own child. Tax forms for 2009 An adopted child includes a child lawfully placed with you for legal adoption. Tax forms for 2009   If you are a U. Tax forms for 2009 S. Tax forms for 2009 citizen or U. Tax forms for 2009 S. Tax forms for 2009 national and your adopted child lived with you as a member of your household all year, that child meets condition (7) above to be a qualifying child for the child tax credit. Tax forms for 2009 Amount of Credit The maximum amount you can claim for the credit is $1,000 for each qualifying child. Tax forms for 2009 Limits on the credit. Tax forms for 2009   You must reduce your child tax credit if either (1) or (2), below, applies. Tax forms for 2009 The amount on Form 1040, line 46, or Form 1040A, line 28, is less than the credit. Tax forms for 2009 If the amount is zero, you cannot take this credit because there is no tax to reduce. Tax forms for 2009 However, you may be able to take the additional child tax credit. Tax forms for 2009 See Additional Child Tax Credit , later. Tax forms for 2009 Your modified adjusted gross income (AGI) is more than the amount shown below for your filing status. Tax forms for 2009 Married filing jointly — $110,000. Tax forms for 2009 Single, head of household,  or qualifying widow(er) — $75,000. Tax forms for 2009 Married filing separately — $55,000. Tax forms for 2009 Modified AGI. Tax forms for 2009   For purposes of the child tax credit, your modified AGI is the amount on Form 1040, line 38, or Form 1040A, line 22, plus the following amounts that may apply to you. Tax forms for 2009 Any amount excluded from income because of the exclusion of income from Puerto Rico. Tax forms for 2009 Any amount on line 45 or line 50 of Form 2555, Foreign Earned Income. Tax forms for 2009 Any amount on line 18 of Form 2555-EZ, Foreign Earned Income Exclusion. Tax forms for 2009 Any amount on line 15 of Form 4563, Exclusion of Income for Bona Fide Residents of American Samoa. Tax forms for 2009   If you do not have any of the above, your modified AGI is the same as your AGI. Tax forms for 2009 Claiming the Credit To claim the child tax credit, you must file Form 1040 or Form 1040A. Tax forms for 2009 For more information on the child tax credit, see the instructions for Form 1040 or Form 1040A. Tax forms for 2009 Also attach Schedule 8812, Child Tax Credit, if required. Tax forms for 2009 Additional Child Tax Credit This credit is for certain individuals who get less than the full amount of the child tax credit. Tax forms for 2009 The additional child tax credit may give you a refund even if you do not owe any tax. Tax forms for 2009 For more information, see the instructions for Form 1040 or Form 1040A, and Schedule 8812. Tax forms for 2009 Earned Income Credit The earned income credit (EIC) is a cr