Filing Your Taxes Online is Fast, Easy and Secure.
Start now and receive your tax refund in as little as 7 days.

1. Get Answers

Your online questions are customized to your unique tax situation.

2. Maximize your Refund

Find tax credits for everything from school tuition to buying a hybri

3. E-File for FREE

E-file free with direct deposit to get your refund in as few as 7 days.

Filing your taxes with paper mail can be difficult and it could take weeks for your refund to arrive. IRS e-file is easy, fast and secure. There is no paperwork going to the IRS so tax refunds can be processed in as little as 7 days with direct deposit. As you prepare your taxes online, you can see your tax refund in real time.

FREE audit support and representation from an enrolled agent – NEW and only from H&R Block

Tax Return For Students

How Can I Amend My 2012 Tax Return1040 Ez Tax Forms10 40 Ez Form 2012Hand R Block Online2010 Turbotax DownloadState Tax Form2012 Irs 1040ez1040x TaxFederal Ez FormDownload Tax Forms 2011H&r Block At Home Military1040a Tax Form 2011Filing Amended Tax Return2011 Tax Calculator1040 Schedule A Tax FormHandr Block Free FileHow To File Tax Extension ElectronicallyHow To File An Amendment To 2011 TaxesIrs 20091040nr InstructionsWww Hrblock Com W2Efile 1040x FormFile 2010 Tax Return Free2007 Tax Return Online FreeFree Amended Tax ReturnState Income Tax HelpFederal 1040ez Online2007 Income Tax Online2012 Free Tax Software OnlineMilitary Tax HelpH And R Free FileFiling An Amended Tax ReturnWww Irs Gov App Vita1040 Ez 2011File Taxes For 2012Download Ez FormH&r Block Free TaxFile State Income Tax OnlineMyfreetaxes 2014Can 1040x Filed Electronically

Tax Return For Students

Tax return for students 8. Tax return for students   Amortization Table of Contents Introduction Topics - This chapter discusses: Useful Items - You may want to see: How To Deduct Amortization Starting a BusinessBusiness Start-Up Costs Costs of Organizing a Corporation Costs of Organizing a Partnership How To Amortize Getting a Lease Section 197 IntangiblesSection 197 Intangibles Defined Assets That Are Not Section 197 Intangibles Safe Harbor for Creative Property Costs Anti-Churning Rules Incorrect Amount of Amortization Deducted Disposition of Section 197 Intangibles Reforestation Costs Geological and Geophysical Costs Pollution Control FacilitiesNew identifiable treatment facility. Tax return for students Research and Experimental Costs Optional Write-off of Certain Tax Preferences Introduction Amortization is a method of recovering (deducting) certain capital costs over a fixed period of time. Tax return for students It is similar to the straight line method of depreciation. Tax return for students The various amortizable costs covered in this chapter are included in the list below. Tax return for students However, this chapter does not discuss amortization of bond premium. Tax return for students For information on that topic, see chapter 3 of Publication 550, Investment Income and Expenses. Tax return for students Topics - This chapter discusses: Deducting amortization Amortizing costs of starting a business Amortizing costs of getting a lease Amortizing costs of section 197 intangibles Amortizing reforestation costs Amortizing costs of geological and geophysical costs Amortizing costs of pollution control facilities Amortizing costs of research and experimentation Amortizing costs of certain tax preferences Useful Items - You may want to see: Publication 544 Sales and Other Dispositions of Assets 550 Investment Income and Expenses 946 How To Depreciate Property Form (and Instructions) 4562 Depreciation and Amortization 4626 Alternative Minimum Tax—Corporations 6251 Alternative Minimum Tax—Individuals See chapter 12 for information about getting publications and forms. Tax return for students How To Deduct Amortization To deduct amortization that begins during the current tax year, complete Part VI of Form 4562 and attach it to your income tax return. Tax return for students To report amortization from previous years, in addition to amortization that begins in the current year, list on Form 4562 each item separately. Tax return for students For example, in 2012, you began to amortize a lease. Tax return for students In 2013, you began to amortize a second lease. Tax return for students Report amortization from the new lease on line 42 of your 2013 Form 4562. Tax return for students Report amortization from the 2012 lease on line 43 of your 2013 Form 4562. Tax return for students If you do not have any new amortizable expenses for the current year, you are not required to complete Form 4562 (unless you are claiming depreciation). Tax return for students Report the current year's deduction for amortization that began in a prior year directly on the “Other deduction” or “Other expense line” of your return. Tax return for students Starting a Business When you start a business, treat all eligible costs you incur before you begin operating the business as capital expenditures which are part of your basis in the business. Tax return for students Generally, you recover costs for particular assets through depreciation deductions. Tax return for students However, you generally cannot recover other costs until you sell the business or otherwise go out of business. Tax return for students For a discussion on how to treat these costs, see If your attempt to go into business is unsuccessful under Capital Expenses in chapter 1. Tax return for students For costs paid or incurred after September 8, 2008, you can deduct a limited amount of start-up and organizational costs. Tax return for students The costs that are not deducted currently can be amortized ratably over a 180-month period. Tax return for students The amortization period starts with the month you begin operating your active trade or business. Tax return for students You are not required to attach a statement to make this election. Tax return for students You can choose to forgo this election by affirmatively electing to capitalize your start-up costs on your income tax return filed by the due date (including extensions) for the tax year in which the active trade or business begins. Tax return for students Once made, the election to either amortize or capitalize start-up costs is irrevocable and applies to all start-up costs that are related to your trade or business. Tax return for students See Regulations sections 1. Tax return for students 195-1, 1. Tax return for students 248-1, and 1. Tax return for students 709-1. Tax return for students For costs paid or incurred after October 22, 2004, and before September 9, 2008, you can elect to deduct a limited amount of business start-up and organizational costs in the year your active trade or business begins. Tax return for students Any costs not deducted can be amortized ratably over a 180-month period, beginning with the month you begin business. Tax return for students If the election is made, you must attach any statement required by Regulations sections 1. Tax return for students 195-1(b), 1. Tax return for students 248-1(c), and 1. Tax return for students 709-1(c), as in effect before September 9, 2008. Tax return for students Note. Tax return for students You can apply the provisions of Regulations sections 1. Tax return for students 195-1, 1. Tax return for students 248-1, and 1. Tax return for students 709-1 to all business start-up and organizational costs paid or incurred after October 22, 2004, provided the period of limitations on assessment has not expired for the year of the election. Tax return for students Otherwise, the provisions under Regulations sections 1. Tax return for students 195-1(b), 1. Tax return for students 248-1(c), and 1. Tax return for students 709-1(c), as in effect before September 9, 2008, will apply. Tax return for students For costs paid or incurred before October 23, 2004, you can elect to amortize business start-up and organization costs over an amortization period of 60 months or more. Tax return for students See How To Make the Election , later. Tax return for students The cost must qualify as one of the following. Tax return for students A business start-up cost. Tax return for students An organizational cost for a corporation. Tax return for students An organizational cost for a partnership. Tax return for students Business Start-Up Costs Start-up costs are amounts paid or incurred for: (a) creating an active trade or business; or (b) investigating the creation or acquisition of an active trade or business. Tax return for students Start-up costs include amounts paid or incurred in connection with an existing activity engaged in for profit; and for the production of income in anticipation of the activity becoming an active trade or business. Tax return for students Qualifying costs. Tax return for students   A start-up cost is amortizable if it meets both of the following tests. Tax return for students It is a cost you could deduct if you paid or incurred it to operate an existing active trade or business (in the same field as the one you entered into). Tax return for students It is a cost you pay or incur before the day your active trade or business begins. Tax return for students   Start-up costs include amounts paid for the following: An analysis or survey of potential markets, products, labor supply, transportation facilities, etc. Tax return for students Advertisements for the opening of the business. Tax return for students Salaries and wages for employees who are being trained and their instructors. Tax return for students Travel and other necessary costs for securing prospective distributors, suppliers, or customers. Tax return for students Salaries and fees for executives and consultants, or for similar professional services. Tax return for students Nonqualifying costs. Tax return for students   Start-up costs do not include deductible interest, taxes, or research and experimental costs. Tax return for students See Research and Experimental Costs , later. Tax return for students Purchasing an active trade or business. Tax return for students   Amortizable start-up costs for purchasing an active trade or business include only investigative costs incurred in the course of a general search for or preliminary investigation of the business. Tax return for students These are costs that help you decide whether to purchase a business. Tax return for students Costs you incur in an attempt to purchase a specific business are capital expenses that you cannot amortize. Tax return for students Example. Tax return for students On June 1st, you hired an accounting firm and a law firm to assist you in the potential purchase of XYZ, Inc. Tax return for students They researched XYZ's industry and analyzed the financial projections of XYZ, Inc. Tax return for students In September, the law firm prepared and submitted a letter of intent to XYZ, Inc. Tax return for students The letter stated that a binding commitment would result only after a purchase agreement was signed. Tax return for students The law firm and accounting firm continued to provide services including a review of XYZ's books and records and the preparation of a purchase agreement. Tax return for students On October 22nd, you signed a purchase agreement with XYZ, Inc. Tax return for students All amounts paid or incurred to investigate the business before October 22nd are amortizable investigative costs. Tax return for students Amounts paid on or after that date relate to the attempt to purchase the business and therefore must be capitalized. Tax return for students Disposition of business. Tax return for students   If you completely dispose of your business before the end of the amortization period, you can deduct any remaining deferred start-up costs. Tax return for students However, you can deduct these deferred start-up costs only to the extent they qualify as a loss from a business. Tax return for students Costs of Organizing a Corporation Amounts paid to organize a corporation are the direct costs of creating the corporation. Tax return for students Qualifying costs. Tax return for students   To qualify as an organizational cost, it must be: For the creation of the corporation, Chargeable to a capital account (see chapter 1), Amortized over the life of the corporation if the corporation had a fixed life, and Incurred before the end of the first tax year in which the corporation is in business. Tax return for students   A corporation using the cash method of accounting can amortize organizational costs incurred within the first tax year, even if it does not pay them in that year. Tax return for students   Examples of organizational costs include: The cost of temporary directors. Tax return for students The cost of organizational meetings. Tax return for students State incorporation fees. Tax return for students The cost of legal services. Tax return for students Nonqualifying costs. Tax return for students   The following items are capital expenses that cannot be amortized: Costs for issuing and selling stock or securities, such as commissions, professional fees, and printing costs. Tax return for students Costs associated with the transfer of assets to the corporation. Tax return for students Costs of Organizing a Partnership The costs to organize a partnership are the direct costs of creating the partnership. Tax return for students Qualifying costs. Tax return for students   A partnership can amortize an organizational cost only if it meets all the following tests. Tax return for students It is for the creation of the partnership and not for starting or operating the partnership trade or business. Tax return for students It is chargeable to a capital account (see chapter 1). Tax return for students It could be amortized over the life of the partnership if the partnership had a fixed life. Tax return for students It is incurred by the due date of the partnership return (excluding extensions) for the first tax year in which the partnership is in business. Tax return for students However, if the partnership uses the cash method of accounting and pays the cost after the end of its first tax year, see Cash method partnership under How To Amortize, later. Tax return for students It is for a type of item normally expected to benefit the partnership throughout its entire life. Tax return for students   Organizational costs include the following fees. Tax return for students Legal fees for services incident to the organization of the partnership, such as negotiation and preparation of the partnership agreement. Tax return for students Accounting fees for services incident to the organization of the partnership. Tax return for students Filing fees. Tax return for students Nonqualifying costs. Tax return for students   The following costs cannot be amortized. Tax return for students The cost of acquiring assets for the partnership or transferring assets to the partnership. Tax return for students The cost of admitting or removing partners, other than at the time the partnership is first organized. Tax return for students The cost of making a contract concerning the operation of the partnership trade or business including a contract between a partner and the partnership. Tax return for students The costs for issuing and marketing interests in the partnership such as brokerage, registration, and legal fees and printing costs. Tax return for students These “syndication fees” are capital expenses that cannot be depreciated or amortized. Tax return for students Liquidation of partnership. Tax return for students   If a partnership is liquidated before the end of the amortization period, the unamortized amount of qualifying organizational costs can be deducted in the partnership's final tax year. Tax return for students However, these costs can be deducted only to the extent they qualify as a loss from a business. Tax return for students How To Amortize Deduct start-up and organizational costs in equal amounts over the applicable amortization period (discussed earlier). Tax return for students You can choose an amortization period for start-up costs that is different from the period you choose for organizational costs, as long as both are not less than the applicable amortization period. Tax return for students Once you choose an amortization period, you cannot change it. Tax return for students To figure your deduction, divide your total start-up or organizational costs by the months in the amortization period. Tax return for students The result is the amount you can deduct for each month. Tax return for students Cash method partnership. Tax return for students   A partnership using the cash method of accounting can deduct an organizational cost only if it has been paid by the end of the tax year. Tax return for students However, any cost the partnership could have deducted as an organizational cost in an earlier tax year (if it had been paid that year) can be deducted in the tax year of payment. Tax return for students How To Make the Election To elect to amortize start-up or organizational costs, you must complete and attach Form 4562 to your return for the first tax year you are in business. Tax return for students You may also be required to attach an accompanying statement (described later) to your return. Tax return for students For start-up or organizational costs paid or incurred after September 8, 2008, an accompanying statement is not required. Tax return for students Generally, for start-up or organizational costs paid or incurred before September 9, 2008, and after October 22, 2004, unless you choose to apply Regulations sections 1. Tax return for students 195-1, 1. Tax return for students 248-1, and 1. Tax return for students 709-1, you must also attach an accompanying statement to elect to amortize the costs. Tax return for students If you have both start-up and organizational costs, attach a separate statement (if required) to your return for each type of cost. Tax return for students See Starting a Business , earlier, for more information. Tax return for students Generally, you must file the return by the due date (including any extensions). Tax return for students However, if you timely filed your return for the year without making the election, you can still make the election by filing an amended return within 6 months of the due date of the return (excluding extensions). Tax return for students For more information, see the instructions for Part VI of Form 4562. Tax return for students You can choose to forgo the election to amortize by affirmatively electing to capitalize your start-up or organizational costs on your income tax return filed by the due date (including extensions) for the tax year in which the active trade or business begins. Tax return for students Note. Tax return for students The election to either amortize or capitalize start-up or organizational costs is irrevocable and applies to all start-up and organizational costs that are related to the trade or business. Tax return for students If your business is organized as a corporation or partnership, only the corporation or partnership can elect to amortize its start-up or organizational costs. Tax return for students A shareholder or partner cannot make this election. Tax return for students You, as a shareholder or partner, cannot amortize any costs you incur in setting up your corporation or partnership. Tax return for students Only the corporation or partnership can amortize these costs. Tax return for students However, you, as an individual, can elect to amortize costs you incur to investigate an interest in an existing partnership. Tax return for students These costs qualify as business start-up costs if you acquire the partnership interest. Tax return for students Start-up costs election statement. Tax return for students   If you elect to amortize your start-up costs, attach a separate statement (if required) that contains the following information. Tax return for students A description of the business to which the start-up costs relate. Tax return for students A description of each start-up cost incurred. Tax return for students The month your active business began (or was acquired). Tax return for students The number of months in your amortization period (which is generally 180 months). Tax return for students Filing the statement early. Tax return for students   You can elect to amortize your start-up costs by filing the statement with a return for any tax year before the year your active business begins. Tax return for students If you file the statement early, the election becomes effective in the month of the tax year your active business begins. Tax return for students Revised statement. Tax return for students   You can file a revised statement to include any start-up costs not included in your original statement. Tax return for students However, you cannot include on the revised statement any cost you previously treated on your return as a cost other than a start-up cost. Tax return for students You can file the revised statement with a return filed after the return on which you elected to amortize your start-up costs. Tax return for students Organizational costs election statement. Tax return for students   If you elect to amortize your corporation's or partnership's organizational costs, attach a separate statement (if required) that contains the following information. Tax return for students A description of each cost. Tax return for students The amount of each cost. Tax return for students The date each cost was incurred. Tax return for students The month your corporation or partnership began active business (or acquired the business). Tax return for students The number of months in your amortization period (which is generally 180 months). Tax return for students Partnerships. Tax return for students   The statement prepared for a cash basis partnership must also indicate the amount paid before the end of the year for each cost. Tax return for students   You do not need to separately list any partnership organizational cost that is less than $10. Tax return for students Instead, you can list the total amount of these costs with the dates the first and last costs were incurred. Tax return for students   After a partnership makes the election to amortize organizational costs, it can later file an amended return to include additional organizational costs not included in the partnership's original return and statement. Tax return for students Getting a Lease If you get a lease for business property, you may recover the cost of acquiring the lease by amortizing it over the term of the lease. Tax return for students The term of the lease for amortization purposes generally includes all renewal options (and any other period for which you and the lessor reasonably expect the lease to be renewed). Tax return for students However, renewal periods are not included if 75% or more of the cost of acquiring the lease is for the term of the lease remaining on the acquisition date (not including any period for which you may choose to renew, extend, or continue the lease). Tax return for students For more information on the costs of getting a lease, see Cost of Getting a Lease in  chapter 3. Tax return for students How to amortize. Tax return for students   Enter your deduction in Part VI of Form 4562 if you are deducting amortization that begins during the current year, or on the appropriate line of your tax return if you are not otherwise required to file Form 4562. Tax return for students Section 197 Intangibles Generally, you may amortize the capitalized costs of “section 197 intangibles” (defined later) ratably over a 15-year period. Tax return for students You must amortize these costs if you hold the section 197 intangibles in connection with your trade or business or in an activity engaged in for the production of income. Tax return for students You may not be able to amortize section 197 intangibles acquired in a transaction that did not result in a significant change in ownership or use. Tax return for students See Anti-Churning Rules, later. Tax return for students Your amortization deduction each year is the applicable part of the intangible's adjusted basis (for purposes of determining gain), figured by amortizing it ratably over 15 years (180 months). Tax return for students The 15-year period begins with the later of: The month the intangible is acquired, or The month the trade or business or activity engaged in for the production of income begins. Tax return for students You cannot deduct amortization for the month you dispose of the intangible. Tax return for students If you pay or incur an amount that increases the basis of an amortizable section 197 intangible after the 15-year period begins, amortize it over the remainder of the 15-year period beginning with the month the basis increase occurs. Tax return for students You are not allowed any other depreciation or amortization deduction for an amortizable section 197 intangible. Tax return for students Tax-exempt use property subject to a lease. Tax return for students   The amortization period for any section 197 intangible leased under a lease agreement entered into after March 12, 2004, to a tax-exempt organization, governmental unit, or foreign person or entity (other than a partnership), shall not be less than 125 percent of the lease term. Tax return for students Cost attributable to other property. Tax return for students   The rules for section 197 intangibles do not apply to any amount that is included in determining the cost of property that is not a section 197 intangible. Tax return for students For example, if the cost of computer software is not separately stated from the cost of hardware or other tangible property and you consistently treat it as part of the cost of the hardware or other tangible property, these rules do not apply. Tax return for students Similarly, none of the cost of acquiring real property held for the production of rental income is considered the cost of goodwill, going concern value, or any other section 197 intangible. Tax return for students Section 197 Intangibles Defined The following assets are section 197 intangibles and must be amortized over 180 months: Goodwill; Going concern value; Workforce in place; Business books and records, operating systems, or any other information base, including lists or other information concerning current or prospective customers; A patent, copyright, formula, process, design, pattern, know-how, format, or similar item; A customer-based intangible; A supplier-based intangible; Any item similar to items (3) through (7); A license, permit, or other right granted by a governmental unit or agency (including issuances and renewals); A covenant not to compete entered into in connection with the acquisition of an interest in a trade or business; Any franchise, trademark, or trade name; and A contract for the use of, or a term interest in, any item in this list. Tax return for students You cannot amortize any of the intangibles listed in items (1) through (8) that you created rather than acquired unless you created them in acquiring assets that make up a trade or business or a substantial part of a trade or business. Tax return for students Goodwill. Tax return for students   This is the value of a trade or business based on expected continued customer patronage due to its name, reputation, or any other factor. Tax return for students Going concern value. Tax return for students   This is the additional value of a trade or business that attaches to property because the property is an integral part of an ongoing business activity. Tax return for students It includes value based on the ability of a business to continue to function and generate income even though there is a change in ownership (but does not include any other section 197 intangible). Tax return for students It also includes value based on the immediate use or availability of an acquired trade or business, such as the use of earnings during any period in which the business would not otherwise be available or operational. Tax return for students Workforce in place, etc. Tax return for students   This includes the composition of a workforce (for example, its experience, education, or training). Tax return for students It also includes the terms and conditions of employment, whether contractual or otherwise, and any other value placed on employees or any of their attributes. Tax return for students   For example, you must amortize the part of the purchase price of a business that is for the existence of a highly skilled workforce. Tax return for students Also, you must amortize the cost of acquiring an existing employment contract or relationship with employees or consultants. Tax return for students Business books and records, etc. Tax return for students   This includes the intangible value of technical manuals, training manuals or programs, data files, and accounting or inventory control systems. Tax return for students It also includes the cost of customer lists, subscription lists, insurance expirations, patient or client files, and lists of newspaper, magazine, radio, and television advertisers. Tax return for students Patents, copyrights, etc. Tax return for students   This includes package design, computer software, and any interest in a film, sound recording, videotape, book, or other similar property, except as discussed later under Assets That Are Not Section 197 Intangibles . Tax return for students Customer-based intangible. Tax return for students   This is the composition of market, market share, and any other value resulting from the future provision of goods or services because of relationships with customers in the ordinary course of business. Tax return for students For example, you must amortize the part of the purchase price of a business that is for the existence of the following intangibles. Tax return for students A customer base. Tax return for students A circulation base. Tax return for students An undeveloped market or market growth. Tax return for students Insurance in force. Tax return for students A mortgage servicing contract. Tax return for students An investment management contract. Tax return for students Any other relationship with customers involving the future provision of goods or services. Tax return for students   Accounts receivable or other similar rights to income for goods or services provided to customers before the acquisition of a trade or business are not section 197 intangibles. Tax return for students Supplier-based intangible. Tax return for students   A supplier-based intangible is the value resulting from the future acquisitions, (through contract or other relationships with suppliers in the ordinary course of business) of goods or services that you will sell or use. Tax return for students The amount you pay or incur for supplier-based intangibles includes, for example, any portion of the purchase price of an acquired trade or business that is attributable to the existence of a favorable relationship with persons providing distribution services (such as a favorable shelf or display space or a retail outlet), or the existence of favorable supply contracts. Tax return for students Do not include any amount required to be paid for the goods or services to honor the terms of the agreement or other relationship. Tax return for students Also, see Assets That Are Not Section 197 Intangibles below. Tax return for students Government-granted license, permit, etc. Tax return for students   This is any right granted by a governmental unit or an agency or instrumentality of a governmental unit. Tax return for students For example, you must amortize the capitalized costs of acquiring (including issuing or renewing) a liquor license, a taxicab medallion or license, or a television or radio broadcasting license. Tax return for students Covenant not to compete. Tax return for students   Section 197 intangibles include a covenant not to compete (or similar arrangement) entered into in connection with the acquisition of an interest in a trade or business, or a substantial portion of a trade or business. Tax return for students An interest in a trade or business includes an interest in a partnership or a corporation engaged in a trade or business. Tax return for students   An arrangement that requires the former owner to perform services (or to provide property or the use of property) is not similar to a covenant not to compete to the extent the amount paid under the arrangement represents reasonable compensation for those services or for that property or its use. Tax return for students Franchise, trademark, or trade name. Tax return for students   A franchise, trademark, or trade name is a section 197 intangible. Tax return for students You must amortize its purchase or renewal costs, other than certain contingent payments that you can deduct currently. Tax return for students For information on currently deductible contingent payments, see chapter 11. Tax return for students Professional sports franchise. Tax return for students   A franchise engaged in professional sports and any intangible assets acquired in connection with acquiring the franchise (including player contracts) is a section 197 intangible amortizable over a 15-year period. Tax return for students Contract for the use of, or a term interest in, a section 197 intangible. Tax return for students   Section 197 intangibles include any right under a license, contract, or other arrangement providing for the use of any section 197 intangible. Tax return for students It also includes any term interest in any section 197 intangible, whether the interest is outright or in trust. Tax return for students Assets That Are Not Section 197 Intangibles The following assets are not section 197 intangibles. Tax return for students Any interest in a corporation, partnership, trust, or estate. Tax return for students Any interest under an existing futures contract, foreign currency contract, notional principal contract, interest rate swap, or similar financial contract. Tax return for students Any interest in land. Tax return for students Most computer software. Tax return for students (See Computer software , later. Tax return for students ) Any of the following assets not acquired in connection with the acquisition of a trade or business or a substantial part of a trade or business. Tax return for students An interest in a film, sound recording, video tape, book, or similar property. Tax return for students A right to receive tangible property or services under a contract or from a governmental agency. Tax return for students An interest in a patent or copyright. Tax return for students Certain rights that have a fixed duration or amount. Tax return for students (See Rights of fixed duration or amount , later. Tax return for students ) An interest under either of the following. Tax return for students An existing lease or sublease of tangible property. Tax return for students A debt that was in existence when the interest was acquired. Tax return for students A right to service residential mortgages unless the right is acquired in connection with the acquisition of a trade or business or a substantial part of a trade or business. Tax return for students Certain transaction costs incurred by parties to a corporate organization or reorganization in which any part of a gain or loss is not recognized. Tax return for students Intangible property that is not amortizable under the rules for section 197 intangibles can be depreciated if it meets certain requirements. Tax return for students You generally must use the straight line method over its useful life. Tax return for students For certain intangibles, the depreciation period is specified in the law and regulations. Tax return for students For example, the depreciation period for computer software that is not a section 197 intangible is generally 36 months. Tax return for students For more information on depreciating intangible property, see Intangible Property under What Method Can You Use To Depreciate Your Property? in chapter 1 of Publication 946. Tax return for students Computer software. Tax return for students   Section 197 intangibles do not include the following types of computer software. Tax return for students Software that meets all the following requirements. Tax return for students It is, or has been, readily available for purchase by the general public. Tax return for students It is subject to a nonexclusive license. Tax return for students It has not been substantially modified. Tax return for students This requirement is considered met if the cost of all modifications is not more than the greater of 25% of the price of the publicly available unmodified software or $2,000. Tax return for students Software that is not acquired in connection with the acquisition of a trade or business or a substantial part of a trade or business. Tax return for students Computer software defined. Tax return for students   Computer software includes all programs designed to cause a computer to perform a desired function. Tax return for students It also includes any database or similar item that is in the public domain and is incidental to the operation of qualifying software. Tax return for students Rights of fixed duration or amount. Tax return for students   Section 197 intangibles do not include any right under a contract or from a governmental agency if the right is acquired in the ordinary course of a trade or business (or in an activity engaged in for the production of income) but not as part of a purchase of a trade or business and either: Has a fixed life of less than 15 years, or Is of a fixed amount that, except for the rules for section 197 intangibles, would be recovered under a method similar to the unit-of-production method of cost recovery. Tax return for students However, this does not apply to the following intangibles. Tax return for students Goodwill. Tax return for students Going concern value. Tax return for students A covenant not to compete. Tax return for students A franchise, trademark, or trade name. Tax return for students A customer-related information base, customer-based intangible, or similar item. Tax return for students Safe Harbor for Creative Property Costs If you are engaged in the trade or business of film production, you may be able to amortize the creative property costs for properties not set for production within 3 years of the first capitalized transaction. Tax return for students You may amortize these costs ratably over a 15-year period beginning on the first day of the second half of the tax year in which you properly write off the costs for financial accounting purposes. Tax return for students If, during the 15-year period, you dispose of the creative property rights, you must continue to amortize the costs over the remainder of the 15-year period. Tax return for students Creative property costs include costs paid or incurred to acquire and develop screenplays, scripts, story outlines, motion picture production rights to books and plays, and other similar properties for purposes of potential future film development, production, and exploitation. Tax return for students Amortize these costs using the rules of Revenue Procedure 2004-36. Tax return for students For more information, see Revenue Procedure 2004-36, 2004-24 I. Tax return for students R. Tax return for students B. Tax return for students 1063, available at  www. Tax return for students irs. Tax return for students gov/irb/2004-24_IRB/ar16. Tax return for students html. Tax return for students A change in the treatment of creative property costs is a change in method of accounting. Tax return for students Anti-Churning Rules Anti-churning rules prevent you from amortizing most section 197 intangibles if the transaction in which you acquired them did not result in a significant change in ownership or use. Tax return for students These rules apply to goodwill and going concern value, and to any other section 197 intangible that is not otherwise depreciable or amortizable. Tax return for students Under the anti-churning rules, you cannot use 15-year amortization for the intangible if any of the following conditions apply. Tax return for students You or a related person (defined later) held or used the intangible at any time from July 25, 1991, through August 10, 1993. Tax return for students You acquired the intangible from a person who held it at any time during the period in (1) and, as part of the transaction, the user did not change. Tax return for students You granted the right to use the intangible to a person (or a person related to that person) who held or used it at any time during the period in (1). Tax return for students This applies only if the transaction in which you granted the right and the transaction in which you acquired the intangible are part of a series of related transactions. Tax return for students See Related person , later, for more information. Tax return for students Exceptions. Tax return for students   The anti-churning rules do not apply in the following situations. Tax return for students You acquired the intangible from a decedent and its basis was stepped up to its fair market value. Tax return for students The intangible was amortizable as a section 197 intangible by the seller or transferor you acquired it from. Tax return for students This exception does not apply if the transaction in which you acquired the intangible and the transaction in which the seller or transferor acquired it are part of a series of related transactions. Tax return for students The gain-recognition exception, discussed later, applies. Tax return for students Related person. Tax return for students   For purposes of the anti-churning rules, the following are related persons. Tax return for students An individual and his or her brothers, sisters, half-brothers, half-sisters, spouse, ancestors (parents, grandparents, etc. Tax return for students ), and lineal descendants (children, grandchildren, etc. Tax return for students ). Tax return for students A corporation and an individual who owns, directly or indirectly, more than 20% of the value of the corporation's outstanding stock. Tax return for students Two corporations that are members of the same controlled group as defined in section 1563(a) of the Internal Revenue Code, except that “more than 20%” is substituted for “at least 80%” in that definition and the determination is made without regard to subsections (a)(4) and (e)(3)(C) of section 1563. Tax return for students (For an exception, see section 1. Tax return for students 197-2(h)(6)(iv) of the regulations. Tax return for students ) A trust fiduciary and a corporation if more than 20% of the value of the corporation's outstanding stock is owned, directly or indirectly, by or for the trust or grantor of the trust. Tax return for students The grantor and fiduciary, and the fiduciary and beneficiary, of any trust. Tax return for students The fiduciaries of two different trusts, and the fiduciaries and beneficiaries of two different trusts, if the same person is the grantor of both trusts. Tax return for students The executor and beneficiary of an estate. Tax return for students A tax-exempt educational or charitable organization and a person who directly or indirectly controls the organization (or whose family members control it). Tax return for students A corporation and a partnership if the same persons own more than 20% of the value of the outstanding stock of the corporation and more than 20% of the capital or profits interest in the partnership. Tax return for students Two S corporations, and an S corporation and a regular corporation, if the same persons own more than 20% of the value of the outstanding stock of each corporation. Tax return for students Two partnerships if the same persons own, directly or indirectly, more than 20% of the capital or profits interests in both partnerships. Tax return for students A partnership and a person who owns, directly or indirectly, more than 20% of the capital or profits interests in the partnership. Tax return for students Two persons who are engaged in trades or businesses under common control (as described in section 41(f)(1) of the Internal Revenue Code). Tax return for students When to determine relationship. Tax return for students   Persons are treated as related if the relationship existed at the following time. Tax return for students In the case of a single transaction, immediately before or immediately after the transaction in which the intangible was acquired. Tax return for students In the case of a series of related transactions (or a series of transactions that comprise a qualified stock purchase under section 338(d)(3) of the Internal Revenue Code), immediately before the earliest transaction or immediately after the last transaction. Tax return for students Ownership of stock. Tax return for students   In determining whether an individual directly or indirectly owns any of the outstanding stock of a corporation, the following rules apply. Tax return for students Rule 1. Tax return for students   Stock directly or indirectly owned by or for a corporation, partnership, estate, or trust is considered owned proportionately by or for its shareholders, partners, or beneficiaries. Tax return for students Rule 2. Tax return for students   An individual is considered to own the stock directly or indirectly owned by or for his or her family. Tax return for students Family includes only brothers and sisters, half-brothers and half-sisters, spouse, ancestors, and lineal descendants. Tax return for students Rule 3. Tax return for students   An individual owning (other than by applying Rule 2) any stock in a corporation is considered to own the stock directly or indirectly owned by or for his or her partner. Tax return for students Rule 4. Tax return for students   For purposes of applying Rule 1, 2, or 3, treat stock constructively owned by a person under Rule 1 as actually owned by that person. Tax return for students Do not treat stock constructively owned by an individual under Rule 2 or 3 as owned by the individual for reapplying Rule 2 or 3 to make another person the constructive owner of the stock. Tax return for students Gain-recognition exception. Tax return for students   This exception to the anti-churning rules applies if the person you acquired the intangible from (the transferor) meets both of the following requirements. Tax return for students That person would not be related to you (as described under Related person , earlier) if the 20% test for ownership of stock and partnership interests were replaced by a 50% test. Tax return for students That person chose to recognize gain on the disposition of the intangible and pay income tax on the gain at the highest tax rate. Tax return for students See chapter 2 in Publication 544 for information on making this choice. Tax return for students   If this exception applies, the anti-churning rules apply only to the amount of your adjusted basis in the intangible that is more than the gain recognized by the transferor. Tax return for students Notification. Tax return for students   If the person you acquired the intangible from chooses to recognize gain under the rules for this exception, that person must notify you in writing by the due date of the return on which the choice is made. Tax return for students Anti-abuse rule. Tax return for students   You cannot amortize any section 197 intangible acquired in a transaction for which the principal purpose was either of the following. Tax return for students To avoid the requirement that the intangible be acquired after August 10, 1993. Tax return for students To avoid any of the anti-churning rules. Tax return for students More information. Tax return for students   For more information about the anti-churning rules, including additional rules for partnerships, see Regulations section 1. Tax return for students 197-2(h). Tax return for students Incorrect Amount of Amortization Deducted If you later discover that you deducted an incorrect amount for amortization for a section 197 intangible in any year, you may be able to make a correction for that year by filing an amended return. Tax return for students See Amended Return , next. Tax return for students If you are not allowed to make the correction on an amended return, you can change your accounting method to claim the correct amortization. Tax return for students See Changing Your Accounting Method , later. Tax return for students Amended Return If you deducted an incorrect amount for amortization, you can file an amended return to correct the following. Tax return for students A mathematical error made in any year. Tax return for students A posting error made in any year. Tax return for students An amortization deduction for a section 197 intangible for which you have not adopted a method of accounting. Tax return for students When to file. Tax return for students   If an amended return is allowed, you must file it by the later of the following dates. Tax return for students 3 years from the date you filed your original return for the year in which you did not deduct the correct amount. Tax return for students (A return filed early is considered filed on the due date. Tax return for students ) 2 years from the time you paid your tax for that year. Tax return for students Changing Your Accounting Method Generally, you must get IRS approval to change your method of accounting. Tax return for students File Form 3115, Application for Change in Accounting Method, to request a change to a permissible method of accounting for amortization. Tax return for students The following are examples of a change in method of accounting for amortization. Tax return for students A change in the amortization method, period of recovery, or convention of an amortizable asset. Tax return for students A change in the accounting for amortizable assets from a single asset account to a multiple asset account (pooling), or vice versa. Tax return for students A change in the accounting for amortizable assets from one type of multiple asset account to a different type of multiple asset account. Tax return for students Changes in amortization that are not a change in method of accounting include the following: A change in computing amortization in the tax year in which your use of the asset changes. Tax return for students An adjustment in the useful life of an amortizable asset. Tax return for students Generally, the making of a late amortization election or the revocation of a timely valid amortization election. Tax return for students Any change in the placed-in-service date of an amortizable asset. Tax return for students See Regulations section 1. Tax return for students 446-1(e)(2)(ii)(a) for more information and examples. Tax return for students Automatic approval. Tax return for students   In some instances, you may be able to get automatic approval from the IRS to change your method of accounting for amortization. Tax return for students For a list of automatic accounting method changes, see the Instructions for Form 3115. Tax return for students Also see the Instructions for Form 3115 for more information on getting approval, automatic approval procedures, and a list of exceptions to the automatic approval process. Tax return for students For more information, see Revenue Procedure 2006-12, as modified by Revenue Procedure 2006-37, and Revenue Procedure 2008-52, as amplified, clarified, and modified by Revenue Procedure 2009-39, as clarified and modified by Revenue Procedure 2011-14, as modified and amplified by Revenue Procedure 2011-22, as modified by Revenue Procedure 2012-39, or any successor. Tax return for students See Revenue Procedure 2006-12, 2006-3 I. Tax return for students R. Tax return for students B. Tax return for students 310, available at  www. Tax return for students irs. Tax return for students gov/irb/2006-03_IRB/ar14. Tax return for students html. Tax return for students  See Revenue Procedure 2006-37, 2006-38 I. Tax return for students R. Tax return for students B. Tax return for students 499, available at  www. Tax return for students irs. Tax return for students gov/irb/2006-38_IRB/ar10. Tax return for students html. Tax return for students  See Revenue Procedure 2008-52, 2008-36 I. Tax return for students R. Tax return for students B. Tax return for students 587, available at www. Tax return for students irs. Tax return for students gov/irb/2008-36_IRB/ar09. Tax return for students html. Tax return for students  See Revenue Procedure 2009-39, 2009-38 I. Tax return for students R. Tax return for students B. Tax return for students 371, available at  www. Tax return for students irs. Tax return for students gov/irb/2009-38_IRB/ar08. Tax return for students html. Tax return for students  See Revenue Procedure 2011-14, 2011-4 I. Tax return for students R. Tax return for students B. Tax return for students 330, available at  www. Tax return for students irs. Tax return for students gov/irb/2011-04_IRB/ar08. Tax return for students html. Tax return for students  See Revenue Procedure 2011-22, 2011-18 I. Tax return for students R. Tax return for students B. Tax return for students 737, available at  www. Tax return for students irs. Tax return for students gov/irb/2011-18_IRB/ar08. Tax return for students html. Tax return for students Also, see Revenue Procedure 2012-39, 2012-41 I. Tax return for students R. Tax return for students B. Tax return for students 470 available at www. Tax return for students irs. Tax return for students gov/irb/2012-41_IRB/index. Tax return for students html. Tax return for students Disposition of Section 197 Intangibles A section 197 intangible is treated as depreciable property used in your trade or business. Tax return for students If you held the intangible for more than 1 year, any gain on its disposition, up to the amount of allowable amortization, is ordinary income (section 1245 gain). Tax return for students If multiple section 197 intangibles are disposed of in a single transaction or a series of related transactions, treat all of the section 197 intangibles as if they were a single asset for purposes of determining the amount of gain that is ordinary income. Tax return for students Any remaining gain, or any loss, is a section 1231 gain or loss. Tax return for students If you held the intangible 1 year or less, any gain or loss on its disposition is an ordinary gain or loss. Tax return for students For more information on ordinary or capital gain or loss on business property, see chapter 3 in Publication 544. Tax return for students Nondeductible loss. Tax return for students   You cannot deduct any loss on the disposition or worthlessness of a section 197 intangible that you acquired in the same transaction (or series of related transactions) as other section 197 intangibles you still have. Tax return for students Instead, increase the adjusted basis of each remaining amortizable section 197 intangible by a proportionate part of the nondeductible loss. Tax return for students Figure the increase by multiplying the nondeductible loss on the disposition of the intangible by the following fraction. Tax return for students The numerator is the adjusted basis of each remaining intangible on the date of the disposition. Tax return for students The denominator is the total adjusted bases of all remaining amortizable section 197 intangibles on the date of the disposition. Tax return for students Covenant not to compete. Tax return for students   A covenant not to compete, or similar arrangement, is not considered disposed of or worthless before you dispose of your entire interest in the trade or business for which you entered into the covenant. Tax return for students Nonrecognition transfers. Tax return for students   If you acquire a section 197 intangible in a nonrecognition transfer, you are treated as the transferor with respect to the part of your adjusted basis in the intangible that is not more than the transferor's adjusted basis. Tax return for students You amortize this part of the adjusted basis over the intangible's remaining amortization period in the hands of the transferor. Tax return for students Nonrecognition transfers include transfers to a corporation, partnership contributions and distributions, like-kind exchanges, and involuntary conversions. Tax return for students   In a like-kind exchange or involuntary conversion of a section 197 intangible, you must continue to amortize the part of your adjusted basis in the acquired intangible that is not more than your adjusted basis in the exchanged or converted intangible over the remaining amortization period of the exchanged or converted intangible. Tax return for students Amortize over a new 15-year period the part of your adjusted basis in the acquired intangible that is more than your adjusted basis in the exchanged or converted intangible. Tax return for students Example. Tax return for students You own a section 197 intangible you have amortized for 4 full years. Tax return for students It has a remaining unamortized basis of $30,000. Tax return for students You exchange the asset plus $10,000 for a like-kind section 197 intangible. Tax return for students The nonrecognition provisions of like-kind exchanges apply. Tax return for students You amortize $30,000 of the $40,000 adjusted basis of the acquired intangible over the 11 years remaining in the original 15-year amortization period for the transferred asset. Tax return for students You amortize the other $10,000 of adjusted basis over a new 15-year period. Tax return for students For more information, see Regulations section 1. Tax return for students 197-2(g). Tax return for students Reforestation Costs You can elect to deduct a limited amount of reforestation costs paid or incurred during the tax year. Tax return for students See Reforestation Costs in chapter 7. Tax return for students You can elect to amortize the qualifying costs that are not deducted currently over an 84-month period. Tax return for students There is no limit on the amount of your amortization deduction for reforestation costs paid or incurred during the tax year. Tax return for students The election to amortize reforestation costs incurred by a partnership, S corporation, or estate must be made by the partnership, corporation, or estate. Tax return for students A partner, shareholder, or beneficiary cannot make that election. Tax return for students A partner's or shareholder's share of amortizable costs is figured under the general rules for allocating items of income, loss, deduction, etc. Tax return for students , of a partnership or S corporation. Tax return for students The amortizable costs of an estate are divided between the estate and the income beneficiary based on the income of the estate allocable to each. Tax return for students Qualifying costs. Tax return for students   Reforestation costs are the direct costs of planting or seeding for forestation or reforestation. Tax return for students Qualifying costs include only those costs you must capitalize and include in the adjusted basis of the property. Tax return for students They include costs for the following items. Tax return for students Site preparation. Tax return for students Seeds or seedlings. Tax return for students Labor. Tax return for students Tools. Tax return for students Depreciation on equipment used in planting and seeding. Tax return for students Qualifying costs do not include costs for which the government reimburses you under a cost-sharing program, unless you include the reimbursement in your income. Tax return for students Qualified timber property. Tax return for students   Qualified timber property is property that contains trees in significant commercial quantities. Tax return for students It can be a woodlot or other site that you own or lease. Tax return for students The property qualifies only if it meets all of the following requirements. Tax return for students It is located in the United States. Tax return for students It is held for the growing and cutting of timber you will either use in, or sell for use in, the commercial production of timber products. Tax return for students It consists of at least one acre planted with tree seedlings in the manner normally used in forestation or reforestation. Tax return for students Qualified timber property does not include property on which you have planted shelter belts or ornamental trees, such as Christmas trees. Tax return for students Amortization period. Tax return for students   The 84-month amortization period starts on the first day of the first month of the second half of the tax year you incur the costs (July 1 for a calendar year taxpayer), regardless of the month you actually incur the costs. Tax return for students You can claim amortization deductions for no more than 6 months of the first and last (eighth) tax years of the period. Tax return for students Life tenant and remainderman. Tax return for students   If one person holds the property for life with the remainder going to another person, the life tenant is entitled to the full amortization for qualifying reforestation costs incurred by the life tenant. Tax return for students Any remainder interest in the property is ignored for amortization purposes. Tax return for students Recapture. Tax return for students   If you dispose of qualified timber property within 10 years after the tax year you incur qualifying reforestation expenses, report any gain as ordinary income up to the amortization you took. Tax return for students See chapter 3 of Publication 544 for more information. Tax return for students How to make the election. Tax return for students   To elect to amortize qualifying reforestation costs, complete Part VI of Form 4562 and attach a statement that contains the following information. Tax return for students A description of the costs and the dates you incurred them. Tax return for students A description of the type of timber being grown and the purpose for which it is grown. Tax return for students Attach a separate statement for each property for which you amortize reforestation costs. Tax return for students   Generally, you must make the election on a timely filed return (including extensions) for the tax year in which you incurred the costs. Tax return for students However, if you timely filed your return for the year without making the election, you can still make the election by filing an amended return within 6 months of the due date of the return (excluding extensions). Tax return for students Attach Form 4562 and the statement to the amended return and write “Filed pursuant to section 301. Tax return for students 9100-2” on Form 4562. Tax return for students File the amended return at the same address you filed the original return. Tax return for students Revoking the election. Tax return for students   You must get IRS approval to revoke your election to amortize qualifying reforestation costs. Tax return for students Your application to revoke the election must include your name, address, the years for which your election was in effect, and your reason for revoking it. Tax return for students Please provide your daytime telephone number (optional), in case we need to contact you. Tax return for students You, or your duly authorized representative, must sign the application and file it at least 90 days before the due date (without extensions) for filing your income tax return for the first tax year for which your election is to end. Tax return for students    Send the application to: Internal Revenue Service Associate Chief Counsel Passthroughs and Special Industries CC:PSI:6 1111 Constitution Ave. Tax return for students NW, IR-5300 Washington, DC 20224 Geological and Geophysical Costs You can amortize the cost of geological and geophysical expenses paid or incurred in connection with oil and gas exploration or development within the United States. Tax return for students These costs can be amortized ratably over a 24-month period beginning on the mid-point of the tax year in which the expenses were paid or incurred. Tax return for students For major integrated oil companies (as defined in section 167(h)(5)), these costs must be amortized ratably over a 5-year period for costs paid or incurred after May 17, 2006 (a 7-year period for costs paid or incurred after December 19, 2007). Tax return for students If you retire or abandon the property during the amortization period, no amortization deduction is allowed in the year of retirement or abandonment. Tax return for students Pollution Control Facilities You can elect to amortize the cost of a certified pollution control facility over 60 months. Tax return for students However, see Atmospheric pollution control facilities for an exception. Tax return for students The cost of a pollution control facility that is not eligible for amortization can be depreciated under the regular rules for depreciation. Tax return for students Also, you can claim a special depreciation allowance on a certified pollution control facility that is qualified property even if you elect to amortize its cost. Tax return for students You must reduce its cost (amortizable basis) by the amount of any special allowance you claim. Tax return for students See chapter 3 of Publication 946. Tax return for students A certified pollution control facility is a new identifiable treatment facility used in connection with a plant or other property in operation before 1976, to reduce or control water or atmospheric pollution or contamination. Tax return for students The facility must do so by removing, changing, disposing, storing, or preventing the creation or emission of pollutants, contaminants, wastes, or heat. Tax return for students The facility must be certified by state and federal certifying authorities. Tax return for students The facility must not significantly increase the output or capacity, extend the useful life, or reduce the total operating costs of the plant or other property. Tax return for students Also, it must not significantly change the nature of the manufacturing or production process or facility. Tax return for students The federal certifying authority will not certify your property to the extent it appears you will recover (over the property's useful life) all or part of its cost from the profit based on its operation (such as through sales of recovered wastes). Tax return for students The federal certifying authority will describe the nature of the potential cost recovery. Tax return for students You must then reduce the amortizable basis of the facility by this potential recovery. Tax return for students New identifiable treatment facility. Tax return for students   A new identifiable treatment facility is tangible depreciable property that is identifiable as a treatment facility. Tax return for students It does not include a building and its structural components unless the building is exclusively a treatment facility. Tax return for students Atmospheric pollution control facilities. Tax return for students   Certain atmospheric pollution control facilities can be amortized over 84 months. Tax return for students To qualify, the following must apply. Tax return for students The facility must be acquired and placed in service after April 11, 2005. Tax return for students If acquired, the original use must begin with you after April 11, 2005. Tax return for students The facility must be used in connection with an electric generation plant or other property placed in operation after December 31, 1975, that is primarily coal fired. Tax return for students If you construct, reconstruct, or erect the facility, only the basis attributable to the construction, reconstruction, or erection completed after April 11, 2005, qualifies. Tax return for students Basis reduction for corporations. Tax return for students   A corporation must reduce the amortizable basis of a pollution control facility by 20% before figuring the amortization deduction. Tax return for students More information. Tax return for students   For more information on the amortization of pollution control facilities, see Code sections 169 and 291(c) and the related regulations. Tax return for students Research and Experimental Costs You can elect to amortize your research and experimental costs, deduct them as current business expenses, or write them off over a 10-year period (see Optional write-off method below). Tax return for students If you elect to amortize these costs, deduct them in equal amounts over 60 months or more. Tax return for students The amortization period begins the month you first receive an economic benefit from the costs. Tax return for students For a definition of “research and experimental costs” and information on deducting them as current business expenses, see chapter 7. Tax return for students Optional write-off method. Tax return for students   Rather than amortize these costs or deduct them as a current expense, you have the option of deducting (writing off) research and experimental costs ratably over a 10-year period beginning with the tax year in which you incurred the costs. Tax return for students For more information, see Optional Write-off of Certain Tax Preferences , later, and section 59(e) of the Internal Revenue Code. Tax return for students Costs you can amortize. Tax return for students   You can amortize costs chargeable to a capital account (see chapter 1) if you meet both of the following requirements. Tax return for students You paid or incurred the costs in your trade or business. Tax return for students You are not deducting the costs currently. Tax return for students How to make the election. Tax return for students   To elect to amortize research and experimental costs, complete Part VI of Form 4562 and attach it to your income tax return. Tax return for students Generally, you must file the return by the due date (including extensions). Tax return for students However, if you timely filed your return for the year without making the election, you can still make the election by filing an amended return within 6 months of the due date of the return (excluding extensions). Tax return for students Attach Form 4562 to the amended return and write “Filed pursuant to section 301. Tax return for students 9100-2” on Form 4562. Tax return for students File the amended return at the same address you filed the original return. Tax return for students   Your election is binding for the year it is made and for all later years unless you obtain approval from the IRS to change to a different method. Tax return for students Optional Write-off of Certain Tax Preferences You can elect to amortize certain tax preference items over an optional period beginning in the tax year in which you incurred the costs. Tax return for students If you make this election, there is no AMT adjustment. Tax return for students The applicable costs and the optional recovery periods are as follows: Circulation costs — 3 years, Intangible drilling and development costs — 60 months, Mining exploration and development costs — 10 years, and Research and experimental costs — 10 years. Tax return for students How to make the election. Tax return for students   To elect to amortize qualifying costs over the optional recovery period, complete Part VI of Form 4562 and attach a statement containing the following information to your return for the tax year in which the election begins: Your name, address, and taxpayer identification number; and The type of cost and the specific amount of the cost for which you are making the election. Tax return for students   Generally, the election must be made on a timely filed return (including extensions) for the tax year in which you incurred the costs. Tax return for students However, if you timely filed your return for the year without making the election, you can still make the election by filing an amended return within 6 months of the due date of the return (excluding extensions). Tax return for students Attach Form 4562 to the amended return and write “Filed pursuant to section 301. Tax return for students 9100-2” on Form 4562. Tax return for students File the amended return at the same address you filed the original return. Tax return for students Revoking the election. Tax return for students   You must obtain consent from the IRS to revoke your election. Tax return for students Your request to revoke the election must be submitted to the IRS in the form of a letter ruling before the end of the tax year in which the optional recovery period ends. Tax return for students The request must contain all of the information necessary to demonstrate the rare and unusual circumstances that would justify granting revocation. Tax return for students If the request for revocation is approved, any unamortized costs are deductible in the year the revocation is effective. Tax return for students Prev  Up  Next   Home   More Online Publications
Español

National Ocean Service

The National Ocean Service works to protect U.S. coasts and coastal communities. The Ocean Service also maintains the national spatial reference system that underpins mapping, charting, and gps functions.

Contact the Agency or Department

Website: National Ocean Service

E-mail:

Address: SSMC4, Room 13317
1305 East West Highway

Silver Spring, MD 20910

Phone Number: (301) 713-3010

The Tax Return For Students

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