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Turbo Tax Ez

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Turbo Tax Ez

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

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If you use part of your home for business, you may be able to deduct expenses for the business use of your home. The home office deduction is available for homeowners and renters, and applies to all types of homes. 

Simplified Option

For taxable years starting on, or after, January 1, 2013 (filed beginning in 2014), you now have a simpler option for computing the business use of your home (IRS Revenue Procedure 2013-13, January 15, 2013). The standard method has some calculation, allocation, and substantiation requirements that are complex and burdensome for small business owners. This new simplified option can significantly reduce recordkeeping burden by allowing a qualified taxpayer to multiply a prescribed rate by the allowable square footage of the office in lieu of determining actual expenses.

Regular Method

Taxpayers using the regular method (required for tax years 2012 and prior), instead of the optional method, must determine the actual expenses of their home office. These expenses may include mortgage interest, insurance, utilities, repairs, and depreciation. Generally, when using the regular method, deductions for a home office are based on the percentage of your home devoted to business use. So, if you use a whole room or part of a room for conducting your business, you need to figure out the percentage of your home devoted to your business activities.

Requirements to Claim the Deduction

Regardless of the method chosen, there are two basic requirements for your home to qualify as a deduction:

1. Regular and Exclusive Use.

You must regularly use part of your home exclusively for conducting business. For example, if you use an extra room to run your business, you can take a home office deduction for that extra room.

2. Principal Place of Your Business.

You must show that you use your home as your principal place of business. If you conduct business at a location outside of your home, but also use your home substantially and regularly to conduct business, you may qualify for a home office deduction. For example, if you have in-person meetings with patients, clients, or customers in your home in the normal course of your business, even though you also carry on business at another location, you can deduct your expenses for the part of your home used exclusively and regularly for business. You can deduct expenses for a separate free-standing structure, such as a studio, garage, or barn, if you use it exclusively and regularly for your business. The structure does not have to be your principal place of business or the only place where you meet patients, clients, or customers.

Generally, deductions for a home office are based on the percentage of your home devoted to business use. So, if you use a whole room or part of a room for conducting your business, you need to figure out the percentage of your home devoted to your business activities.

Additional tests for employee use. If you are an employee and you use a part of your home for business, you may qualify for a deduction for its business use. You must meet the tests discussed above plus:

  • Your business use must be for the convenience of your employer, and
  • You must not rent any part of your home to your employer and use the rented portion to perform services as an employee for that employer.

If the use of the home office is merely appropriate and helpful, you cannot deduct expenses for the business use of your home.

For a full explanation of tax deductions for your home office refer to Publication 587, Business Use of Your Home. In this publication you will find:

  • Requirements for qualifying to deduct expenses (including special rules for storing inventory or product samples).
  • Types of expenses you can deduct.
  • How to figure the deduction (including depreciation of your home).
  • Special rules for daycare providers.
  • Tax implications of selling a home that was used partly for business.
  • Records you should keep
  • Where to deduct your expenses (including Form 8829, Expenses for Business Use of Your Home (PDF), required if you are self-employed and claiming this deduction using the regular method).

The rules in the publication apply to individuals.

Page Last Reviewed or Updated: 03-Feb-2014

The Turbo Tax Ez

Turbo tax ez 2. Turbo tax ez   Entertainment Table of Contents Directly-Related Test Associated TestMeetings at conventions. Turbo tax ez 50% LimitExceptions to the 50% Limit What Entertainment Expenses Are Deductible?A meal as a form of entertainment. Turbo tax ez Deduction may depend on your type of business. Turbo tax ez Exception for events that benefit charitable organizations. Turbo tax ez Food and beverages in skybox seats. Turbo tax ez What Entertainment Expenses Are Not Deductible?Out-of-pocket expenses. Turbo tax ez You may be able to deduct business-related entertainment expenses you have for entertaining a client, customer, or employee. Turbo tax ez The rules and definitions are summarized in Table 2-1 . Turbo tax ez You can deduct entertainment expenses only if they are both ordinary and necessary and meet one of the following tests. Turbo tax ez Directly-related test. Turbo tax ez Associated test. Turbo tax ez Both of these tests are explained later. Turbo tax ez An ordinary expense is one that is common and accepted in your trade or business. Turbo tax ez A necessary expense is one that is helpful and appropriate for your business. Turbo tax ez An expense does not have to be required to be considered necessary. Turbo tax ez The amount you can deduct for entertainment expenses may be limited. Turbo tax ez Generally, you can deduct only 50% of your unreimbursed entertainment expenses. Turbo tax ez This limit is discussed later under 50% Limit. Turbo tax ez Directly-Related Test To meet the directly-related test for entertainment expenses (including entertainment-related meals), you must show that: The main purpose of the combined business and entertainment was the active conduct of business, You did engage in business with the person during the entertainment period, and You had more than a general expectation of getting income or some other specific business benefit at some future time. Turbo tax ez Business is generally not considered to be the main purpose when business and entertainment are combined on hunting or fishing trips, or on yachts or other pleasure boats. Turbo tax ez Even if you show that business was the main purpose, you generally cannot deduct the expenses for the use of an entertainment facility. Turbo tax ez See Entertainment facilities under What Entertainment Expenses Are Not Deductible? later in this chapter. Turbo tax ez You must consider all the facts, including the nature of the business transacted and the reasons for conducting business during the entertainment. Turbo tax ez It is not necessary to devote more time to business than to entertainment. Turbo tax ez However, if the business discussion is only incidental to the entertainment, the entertainment expenses do not meet the directly-related test. Turbo tax ez Table 2-1. Turbo tax ez When Are Entertainment Expenses Deductible? General rule You can deduct ordinary and necessary expenses to entertain a client, customer, or employee if the expenses meet the directly-related test or the associated test. Turbo tax ez Definitions Entertainment includes any activity generally considered to provide entertainment, amusement, or recreation, and includes meals provided to a customer or client. Turbo tax ez An ordinary expense is one that is common and accepted in your trade or business. Turbo tax ez A necessary expense is one that is helpful and appropriate. Turbo tax ez Tests to be met Directly-related test Entertainment took place in a clear business setting, or Main purpose of entertainment was the active conduct of business, and You did engage in business with the person during the entertainment period, and You had more than a general expectation of getting income or some other specific business benefit. Turbo tax ez   Associated test Entertainment is associated with your trade or business, and Entertainment is directly before or after a substantial business discussion. Turbo tax ez Other rules You cannot deduct the cost of your meal as an entertainment expense if you are claiming the meal as a travel expense. Turbo tax ez You cannot deduct expenses that are lavish or extravagant under the circumstances. Turbo tax ez You generally can deduct only 50% of your unreimbursed entertainment expenses (see 50% Limit ). Turbo tax ez You do not have to show that business income or other business benefit actually resulted from each entertainment expense. Turbo tax ez Clear business setting. Turbo tax ez   If the entertainment takes place in a clear business setting and is for your business or work, the expenses are considered directly related to your business or work. Turbo tax ez The following situations are examples of entertainment in a clear business setting. Turbo tax ez Entertainment in a hospitality room at a convention where business goodwill is created through the display or discussion of business products. Turbo tax ez Entertainment that is mainly a price rebate on the sale of your products (such as a restaurant owner providing an occasional free meal to a loyal customer). Turbo tax ez Entertainment of a clear business nature occurring under circumstances where there is no meaningful personal or social relationship between you and the persons entertained. Turbo tax ez An example is entertainment of business and civic leaders at the opening of a new hotel or play when the purpose is to get business publicity rather than to create or maintain the goodwill of the persons entertained. Turbo tax ez Expenses not considered directly related. Turbo tax ez   Entertainment expenses generally are not considered directly related if you are not there or in situations where there are substantial distractions that generally prevent you from actively conducting business. Turbo tax ez The following are examples of situations where there are substantial distractions. Turbo tax ez A meeting or discussion at a nightclub, theater, or sporting event. Turbo tax ez A meeting or discussion during what is essentially a social gathering, such as a cocktail party. Turbo tax ez A meeting with a group that includes persons who are not business associates at places such as cocktail lounges, country clubs, golf clubs, athletic clubs, or vacation resorts. Turbo tax ez Associated Test Even if your expenses do not meet the directly-related test, they may meet the associated test. Turbo tax ez To meet the associated test for entertainment expenses (including entertainment-related meals), you must show that the entertainment is: Associated with the active conduct of your trade or business, and Directly before or after a substantial business discussion (defined later). Turbo tax ez Associated with trade or business. Turbo tax ez   Generally, an expense is associated with the active conduct of your trade or business if you can show that you had a clear business purpose for having the expense. Turbo tax ez The purpose may be to get new business or to encourage the continuation of an existing business relationship. Turbo tax ez Substantial business discussion. Turbo tax ez   Whether a business discussion is substantial depends on the facts of each case. Turbo tax ez A business discussion will not be considered substantial unless you can show that you actively engaged in the discussion, meeting, negotiation, or other business transaction to get income or some other specific business benefit. Turbo tax ez   The meeting does not have to be for any specified length of time, but you must show that the business discussion was substantial in relation to the meal or entertainment. Turbo tax ez It is not necessary that you devote more time to business than to entertainment. Turbo tax ez You do not have to discuss business during the meal or entertainment. Turbo tax ez Meetings at conventions. Turbo tax ez   You are considered to have a substantial business discussion if you attend meetings at a convention or similar event, or at a trade or business meeting sponsored and conducted by a business or professional organization. Turbo tax ez However, your reason for attending the convention or meeting must be to further your trade or business. Turbo tax ez The organization that sponsors the convention or meeting must schedule a program of business activities that is the main activity of the convention or meeting. Turbo tax ez Directly before or after business discussion. Turbo tax ez   If the entertainment is held on the same day as the business discussion, it is considered to be held directly before or after the business discussion. Turbo tax ez   If the entertainment and the business discussion are not held on the same day, you must consider the facts of each case to see if the associated test is met. Turbo tax ez Among the facts to consider are the place, date, and duration of the business discussion. Turbo tax ez If you or your business associates are from out of town, you must also consider the dates of arrival and departure, and the reasons the entertainment and the discussion did not take place on the same day. Turbo tax ez Example. Turbo tax ez A group of business associates comes from out of town to your place of business to hold a substantial business discussion. Turbo tax ez If you entertain those business guests on the evening before the business discussion, or on the evening of the day following the business discussion, the entertainment generally is considered to be held directly before or after the discussion. Turbo tax ez The expense meets the associated test. Turbo tax ez 50% Limit In general, you can deduct only 50% of your business-related meal and entertainment expenses. Turbo tax ez (If you are subject to the Department of Transportation's “hours of service” limits, you can deduct 80% of your business-related meal and entertainment expenses. Turbo tax ez See Individuals subject to “hours of service” limits , later. Turbo tax ez ) The 50% limit applies to employees or their employers, and to self-employed persons (including independent contractors) or their clients, depending on whether the expenses are reimbursed. Turbo tax ez Figure A summarizes the general rules explained in this section. Turbo tax ez The 50% limit applies to business meals or entertainment expenses you have while: Traveling away from home (whether eating alone or with others) on business, Entertaining customers at your place of business, a restaurant, or other location, or Attending a business convention or reception, business meeting, or business luncheon at a club. Turbo tax ez Included expenses. Turbo tax ez   Expenses subject to the 50% limit include: Taxes and tips relating to a business meal or entertainment activity, Cover charges for admission to a nightclub, Rent paid for a room in which you hold a dinner or cocktail party, and Amounts paid for parking at a sports arena. Turbo tax ez However, the cost of transportation to and from a business meal or a business-related entertainment activity is not subject to the 50% limit. Turbo tax ez Figure A. Turbo tax ez Does the 50% Limit Apply to Your Expenses? There are exceptions to these rules. Turbo tax ez See Exceptions to the 50% Limit . Turbo tax ez Please click here for the text description of the image. Turbo tax ez Figure A. Turbo tax ez Does the 50% limit apply to Your Expenses?TAs for Figure A are: Notice 87-23; Form 2106 instructions Application of 50% limit. Turbo tax ez   The 50% limit on meal and entertainment expenses applies if the expense is otherwise deductible and is not covered by one of the exceptions discussed later. Turbo tax ez   The 50% limit also applies to certain meal and entertainment expenses that are not business related. Turbo tax ez It applies to meal and entertainment expenses you have for the production of income, including rental or royalty income. Turbo tax ez It also applies to the cost of meals included in deductible educational expenses. Turbo tax ez When to apply the 50% limit. Turbo tax ez   You apply the 50% limit after determining the amount that would otherwise qualify for a deduction. Turbo tax ez You first have to determine the amount of meal and entertainment expenses that would be deductible under the other rules discussed in this publication. Turbo tax ez Example 1. Turbo tax ez You spend $200 for a business-related meal. Turbo tax ez If $110 of that amount is not allowable because it is lavish and extravagant, the remaining $90 is subject to the 50% limit. Turbo tax ez Your deduction cannot be more than $45 (50% × $90). Turbo tax ez Example 2. Turbo tax ez You purchase two tickets to a concert and give them to a client. Turbo tax ez You purchased the tickets through a ticket agent. Turbo tax ez You paid $200 for the two tickets, which had a face value of $80 each ($160 total). Turbo tax ez Your deduction cannot be more than $80 (50% × $160). Turbo tax ez Exceptions to the 50% Limit Generally, business-related meal and entertainment expenses are subject to the 50% limit. Turbo tax ez Figure A can help you determine if the 50% limit applies to you. Turbo tax ez Expenses not subject to 50% limit. Turbo tax ez   Your meal or entertainment expense is not subject to the 50% limit if the expense meets one of the following exceptions. Turbo tax ez 1 - Employee's reimbursed expenses. Turbo tax ez   If you are an employee, you are not subject to the 50% limit on expenses for which your employer reimburses you under an accountable plan. Turbo tax ez Accountable plans are discussed in chapter 6. Turbo tax ez 2 - Self-employed. Turbo tax ez   If you are self-employed, your deductible meal and entertainment expenses are not subject to the 50% limit if all of the following requirements are met. Turbo tax ez You have these expenses as an independent contractor. Turbo tax ez Your customer or client reimburses you or gives you an allowance for these expenses in connection with services you perform. Turbo tax ez You provide adequate records of these expenses to your customer or client. Turbo tax ez (See chapter 5 . Turbo tax ez )   In this case, your client or customer is subject to the 50% limit on the expenses. Turbo tax ez Example. Turbo tax ez You are a self-employed attorney who adequately accounts for meal and entertainment expenses to a client who reimburses you for these expenses. Turbo tax ez You are not subject to the directly-related or associated test, nor are you subject to the 50% limit. Turbo tax ez If the client can deduct the expenses, the client is subject to the 50% limit. Turbo tax ez If you (as an independent contractor) have expenses for meals and entertainment related to providing services for a client but do not adequately account for and seek reimbursement from the client for those expenses, you are subject to the directly-related or associated test and to the 50% limit. Turbo tax ez 3 - Advertising expenses. Turbo tax ez   You are not subject to the 50% limit if you provide meals, entertainment, or recreational facilities to the general public as a means of advertising or promoting goodwill in the community. Turbo tax ez For example, neither the expense of sponsoring a television or radio show nor the expense of distributing free food and beverages to the general public is subject to the 50% limit. Turbo tax ez 4 - Sale of meals or entertainment. Turbo tax ez   You are not subject to the 50% limit if you actually sell meals, entertainment, goods and services, or use of facilities to the public. Turbo tax ez For example, if you run a nightclub, your expense for the entertainment you furnish to your customers, such as a floor show, is not subject to the 50% limit. Turbo tax ez 5 - Charitable sports event. Turbo tax ez   You are not subject to the 50% limit if you pay for a package deal that includes a ticket to a qualified charitable sports event. Turbo tax ez For the conditions the sports event must meet, see Exception for events that benefit charitable organizations under What Entertainment Expenses Are Deductible?, later. Turbo tax ez Individuals subject to “hours of service” limits. Turbo tax ez   You can deduct a higher percentage of your meal expenses while traveling away from your tax home if the meals take place during or incident to any period subject to the Department of Transportation's “hours of service” limits. Turbo tax ez The percentage is 80%. Turbo tax ez   Individuals subject to the Department of Transportation's “hours of service” limits include the following persons. Turbo tax ez Certain air transportation workers (such as pilots, crew, dispatchers, mechanics, and control tower operators) who are under Federal Aviation Administration regulations. Turbo tax ez Interstate truck operators and bus drivers who are under Department of Transportation regulations. Turbo tax ez Certain railroad employees (such as engineers, conductors, train crews, dispatchers, and control operations personnel) who are under Federal Railroad Administration regulations. Turbo tax ez Certain merchant mariners who are under Coast Guard regulations. Turbo tax ez What Entertainment Expenses Are Deductible? This section explains different types of entertainment expenses you may be able to deduct. Turbo tax ez Entertainment. Turbo tax ez   Entertainment includes any activity generally considered to provide entertainment, amusement, or recreation. Turbo tax ez Examples include entertaining guests at nightclubs; at social, athletic, and sporting clubs; at theaters; at sporting events; on yachts; or on hunting, fishing, vacation, and similar trips. Turbo tax ez   Entertainment also may include meeting personal, living, or family needs of individuals, such as providing meals, a hotel suite, or a car to customers or their families. Turbo tax ez A meal as a form of entertainment. Turbo tax ez   Entertainment includes the cost of a meal you provide to a customer or client, whether the meal is a part of other entertainment or by itself. Turbo tax ez A meal expense includes the cost of food, beverages, taxes, and tips for the meal. Turbo tax ez To deduct an entertainment-related meal, you or your employee must be present when the food or beverages are provided. Turbo tax ez    You cannot claim the cost of your meal both as an entertainment expense and as a travel expense. Turbo tax ez    Meals sold in the normal course of your business are not considered entertainment. Turbo tax ez Deduction may depend on your type of business. Turbo tax ez   Your kind of business may determine if a particular activity is considered entertainment. Turbo tax ez For example, if you are a dress designer and have a fashion show to introduce your new designs to store buyers, the show generally is not considered entertainment. Turbo tax ez This is because fashion shows are typical in your business. Turbo tax ez But, if you are an appliance distributor and hold a fashion show for the spouses of your retailers, the show generally is considered entertainment. Turbo tax ez Separating costs. Turbo tax ez   If you have one expense that includes the costs of entertainment and other services (such as lodging or transportation), you must allocate that expense between the cost of entertainment and the cost of other services. Turbo tax ez You must have a reasonable basis for making this allocation. Turbo tax ez For example, you must allocate your expenses if a hotel includes entertainment in its lounge on the same bill with your room charge. Turbo tax ez Taking turns paying for meals or entertainment. Turbo tax ez   If a group of business acquaintances takes turns picking up each others' meal or entertainment checks primarily for personal reasons, without regard to whether any business purposes are served, no member of the group can deduct any part of the expense. Turbo tax ez Lavish or extravagant expenses. Turbo tax ez   You cannot deduct expenses for entertainment that are lavish or extravagant. Turbo tax ez An expense is not considered lavish or extravagant if it is reasonable considering the facts and circumstances. Turbo tax ez Expenses will not be disallowed just because they are more than a fixed dollar amount or take place at deluxe restaurants, hotels, nightclubs, or resorts. Turbo tax ez Allocating between business and nonbusiness. Turbo tax ez   If you entertain business and nonbusiness individuals at the same event, you must divide your entertainment expenses between business and nonbusiness. Turbo tax ez You can deduct only the business part. Turbo tax ez If you cannot establish the part of the expense for each person participating, allocate the expense to each participant on a pro rata basis. Turbo tax ez Example. Turbo tax ez You entertain a group of individuals that includes yourself, three business prospects, and seven social guests. Turbo tax ez Only 4/11 of the expense qualifies as a business entertainment expense. Turbo tax ez You cannot deduct the expenses for the seven social guests because those costs are nonbusiness expenses. Turbo tax ez Trade association meetings. Turbo tax ez   You can deduct entertainment expenses that are directly related to and necessary for attending business meetings or conventions of certain exempt organizations if the expenses of your attendance are related to your active trade or business. Turbo tax ez These organizations include business leagues, chambers of commerce, real estate boards, trade associations, and professional associations. Turbo tax ez Entertainment tickets. Turbo tax ez   Generally, you cannot deduct more than the face value of an entertainment ticket, even if you paid a higher price. Turbo tax ez For example, you cannot deduct service fees you pay to ticket agencies or brokers or any amount over the face value of the tickets you pay to scalpers. Turbo tax ez Exception for events that benefit charitable organizations. Turbo tax ez   Different rules apply when the cost of a ticket to a sports event benefits a charitable organization. Turbo tax ez You can take into account the full cost you pay for the ticket, even if it is more than the face value, if all of the following conditions apply. Turbo tax ez The event's main purpose is to benefit a qualified charitable organization. Turbo tax ez The entire net proceeds go to the charity. Turbo tax ez The event uses volunteers to perform substantially all the event's work. Turbo tax ez    The 50% limit on entertainment does not apply to any expense for a package deal that includes a ticket to such a charitable sports event. Turbo tax ez Example 1. Turbo tax ez You purchase tickets to a golf tournament organized by the local volunteer fire company. Turbo tax ez All net proceeds will be used to buy new fire equipment. Turbo tax ez The volunteers will run the tournament. Turbo tax ez You can deduct the entire cost of the tickets as a business expense if they otherwise qualify as an entertainment expense. Turbo tax ez Example 2. Turbo tax ez You purchase tickets to a college football game through a ticket broker. Turbo tax ez After having a business discussion, you take a client to the game. Turbo tax ez Net proceeds from the game go to colleges that qualify as charitable organizations. Turbo tax ez However, since the colleges also pay individuals to perform services, such as coaching and recruiting, you can only use the face value of the tickets in determining your business deduction. Turbo tax ez Skyboxes and other private luxury boxes. Turbo tax ez   If you rent a skybox or other private luxury box for more than one event at the same sports arena, you generally cannot deduct more than the price of a nonluxury box seat ticket. Turbo tax ez   To determine whether a skybox has been rented for more than one event, count each game or other performance as one event. Turbo tax ez For example, renting a skybox for a series of playoff games is considered renting it for more than one event. Turbo tax ez All skyboxes you rent in the same arena, along with any rentals by related parties, are considered in making this determination. Turbo tax ez   Related parties include: Family members (spouses, ancestors, and lineal descendants), Parties who have made a reciprocal arrangement involving the sharing of skyboxes, Related corporations, A partnership and its principal partners, and A corporation and a partnership with common ownership. Turbo tax ez Example. Turbo tax ez You pay $3,000 to rent a 10-seat skybox at Team Stadium for three baseball games. Turbo tax ez The cost of regular nonluxury box seats at each event is $30 a seat. Turbo tax ez You can deduct (subject to the 50% limit) $900 ((10 seats × $30 each) × 3 events). Turbo tax ez Food and beverages in skybox seats. Turbo tax ez   If expenses for food and beverages are separately stated, you can deduct these expenses in addition to the amounts allowable for the skybox, subject to the requirements and limits that apply. Turbo tax ez The amounts separately stated for food and beverages must be reasonable. Turbo tax ez You cannot inflate the charges for food and beverages to avoid the limited deduction for skybox rentals. Turbo tax ez What Entertainment Expenses Are Not Deductible? This section explains different types of entertainment expenses you generally may not be able to deduct. Turbo tax ez Club dues and membership fees. Turbo tax ez   You cannot deduct dues (including initiation fees) for membership in any club organized for: Business, Pleasure, Recreation, or Other social purpose. Turbo tax ez This rule applies to any membership organization if one of its principal purposes is either: To conduct entertainment activities for members or their guests, or To provide members or their guests with access to entertainment facilities, discussed later. Turbo tax ez   The purposes and activities of a club, not its name, will determine whether or not you can deduct the dues. Turbo tax ez You cannot deduct dues paid to: Country clubs, Golf and athletic clubs, Airline clubs, Hotel clubs, and Clubs operated to provide meals under circumstances generally considered to be conducive to business discussions. Turbo tax ez Entertainment facilities. Turbo tax ez   Generally, you cannot deduct any expense for the use of an entertainment facility. Turbo tax ez This includes expenses for depreciation and operating costs such as rent, utilities, maintenance, and protection. Turbo tax ez   An entertainment facility is any property you own, rent, or use for entertainment. Turbo tax ez Examples include a yacht, hunting lodge, fishing camp, swimming pool, tennis court, bowling alley, car, airplane, apartment, hotel suite, or home in a vacation resort. Turbo tax ez Out-of-pocket expenses. Turbo tax ez   You can deduct out-of-pocket expenses, such as for food and beverages, catering, gas, and fishing bait, that you provided during entertainment at a facility. Turbo tax ez These are not expenses for the use of an entertainment facility. Turbo tax ez However, these expenses are subject to the directly-related and associated tests and to the 50% limit , all discussed earlier. Turbo tax ez Expenses for spouses. Turbo tax ez   You generally cannot deduct the cost of entertainment for your spouse or for the spouse of a customer. Turbo tax ez However, you can deduct these costs if you can show you had a clear business purpose, rather than a personal or social purpose, for providing the entertainment. Turbo tax ez Example. Turbo tax ez You entertain a customer. Turbo tax ez The cost is an ordinary and necessary business expense and is allowed under the entertainment rules. Turbo tax ez The customer's spouse joins you because it is impractical to entertain the customer without the spouse. Turbo tax ez You can deduct the cost of entertaining the customer's spouse. Turbo tax ez If your spouse joins the party because the customer's spouse is present, the cost of the entertainment for your spouse is also deductible. Turbo tax ez Gift or entertainment. Turbo tax ez   Any item that might be considered either a gift or entertainment generally will be considered entertainment. Turbo tax ez However, if you give a customer packaged food or beverages that you intend the customer to use at a later date, treat it as a gift. Turbo tax ez   If you give a customer tickets to a theater performance or sporting event and you do not go with the customer to the performance or event, you have a choice. Turbo tax ez You can treat the tickets as either a gift or entertainment, whichever is to your advantage. Turbo tax ez   You can change your treatment of the tickets at a later date by filing an amended return. Turbo tax ez Generally, an amended return must be filed within 3 years from the date the original return was filed or within 2 years from the time the tax was paid, whichever is later. Turbo tax ez   If you go with the customer to the event, you must treat the cost of the tickets as an entertainment expense. Turbo tax ez You cannot choose, in this case, to treat the tickets as a gift. Turbo tax ez Prev  Up  Next   Home   More Online Publications