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1040 Ez Form 2013

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1040 Ez Form 2013

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

1040 ez form 2013 Publication 957 - Main Content Table of Contents 1. 1040 ez form 2013 What is Back Pay?Reporting Back Pay Back Pay Under a Statute Nonstatutory Back Pay Format for Report to the SSA Questions 2. 1040 ez form 2013 Special Wage PaymentsReporting Special Wage Payments Reporting Nonstatutory (Nonqualified) Stock Options as Special Wage Payments Nonqualified Deferred Compensation and Section 457 Plans Additional Reporting Examples for Nonqualified Deferred Compensation (NQDC) PlansSpecial rule for box 11 of Form W-2 (distributions and deferral in the same year). 1040 ez form 2013 1. 1040 ez form 2013 What is Back Pay? Back pay is pay received in a tax year(s) for actual or deemed employment in an earlier tax year(s). 1040 ez form 2013 For social security coverage and benefit purposes, all back pay, whether or not under a statute, is wages if it is payment for covered employment. 1040 ez form 2013 Damages for personal injury, interest, penalties, and legal fees included with back pay awards are not wages. 1040 ez form 2013 Report all back pay. 1040 ez form 2013 However, the tax year(s) for which back pay is credited as wages for social security purposes is different if it is awarded under a statute. 1040 ez form 2013 See Back Pay Under a Statute , later, for more information. 1040 ez form 2013 Reporting Back Pay The Internal Revenue Service (IRS) and the SSA consider back pay awards to be wages. 1040 ez form 2013 However, for income tax purposes, the IRS treats all back pay as wages in the year paid. 1040 ez form 2013 Employers should use Form W-2, Wage and Tax Statement, or electronic wage reports to report back pay as wages in the year they actually pay the employee. 1040 ez form 2013 The SSA no longer accepts reports on tapes, cartridges, and diskettes. 1040 ez form 2013 Example. 1040 ez form 2013 In 2012, Terry Morris earned wages of $50,000. 1040 ez form 2013 In the same year, she received $100,000 in settlement of a back pay case against her employer that covered the periods January 2007 through December 2011. 1040 ez form 2013 Her employer properly reflected social security wages of $110,100 and Medicare wages of $150,000 on her 2012 Form W-2. 1040 ez form 2013 However, if an employer did not include back pay wages on a previously filed Form W-2, magnetic media, or electronically filed wage report, the employer should prepare a wage correction report, Form W-2c, Corrected Wage and Tax Statement, or electronically filed report, to add the back pay award to the wages previously reported. 1040 ez form 2013 Example. 1040 ez form 2013 If, in the above example, Terry Morris' employer had prepared her 2012 Form W-2 reporting social security and Medicare wages of only $50,000 each, the employer would have to correct that report. 1040 ez form 2013 A Form W-2c correcting the 2012 Form W-2 would show previously reported social security and Medicare wages of $50,000 and the correct amount of $110,100 for social security wages and $150,000 for Medicare wages. 1040 ez form 2013 SSA treatment of back pay under a statute. 1040 ez form 2013   Under the law, the SSA credits back pay awarded under a statute to an individual's earnings record in the period(s) the wages should have been paid. 1040 ez form 2013 This is important because wages not credited to the proper year may result in lower social security benefits or failure to meet the requirements for benefits. 1040 ez form 2013   However, back pay under statute payments will remain posted to the employee's social security earnings record in the year reported on Form W-2 (or Form W-2c) unless the employer or employee notifies the SSA (in a separate, special report) of the back pay under a statute payment. 1040 ez form 2013 Then, the SSA can allocate the statutory back pay to the appropriate periods. 1040 ez form 2013   If a back pay award is not made under a statute, the SSA credits back pay as wages in the year paid. 1040 ez form 2013    If employers do notify the SSA of this payment, they should prepare a special report (with the information noted below) and send it to: Social Security Administration Attn: CPS Back Pay Staff 7-B-15 SWT 1500 Woodlawn Drive Baltimore, MD 21241-0001 Be sure to send this special report to the above address because the SSA handles it separately from other reports. 1040 ez form 2013    If you paid the back pay award in the same tax year to which it applies, report the wages on that year's Form W-2. 1040 ez form 2013 No further action is necessary. 1040 ez form 2013 Example. 1040 ez form 2013 In 2012, Judy Wilson received a salary of $30,000 and a back pay under statute award of $2,000 for the period January through June 2012. 1040 ez form 2013 Her employer properly reported wages of $32,000 for social security and Medicare on her 2012 Form W-2. 1040 ez form 2013 No further action is necessary. 1040 ez form 2013 Information the SSA needs to properly credit back pay under a statute (special report). 1040 ez form 2013   After you complete the special report, you or the employee should send it to the SSA when or after you submit the Form W-2 (on paper or electronically) to the SSA for the year you pay the statutory back pay to the employee. 1040 ez form 2013 There is no statute of limitations on the filing of the special report to enable the SSA to allocate the wages. 1040 ez form 2013 The special report must include the following information. 1040 ez form 2013 The employer's name, address, and employer identification number (EIN). 1040 ez form 2013 A signed statement citing the federal or state statute under which the payment was made. 1040 ez form 2013 If the statute is not identified, the SSA will assume the payment was not under a statute and will not allocate to earlier period(s). 1040 ez form 2013 The name and telephone number of a person to contact. 1040 ez form 2013 The SSA may have additional questions concerning the back pay case or the individual employee's information. 1040 ez form 2013 A list of employees receiving the payment and the following information for each employee: The tax year you paid and reported the back pay. 1040 ez form 2013 The employee's social security number (SSN). 1040 ez form 2013 The employee's name (as shown on his or her social security card). 1040 ez form 2013 The amount of the back pay award excluding any amounts specifically designated otherwise, for example, damages for personal injury, interest, penalties, and legal fees. 1040 ez form 2013 The period(s) the back pay award covers (beginning and ending dates—month and year). 1040 ez form 2013 The other wages paid subject to social security and/or Medicare taxes and reported in the same year as the back pay award (if none, show zero)*. 1040 ez form 2013 Do not include the back pay award shown in that wage report. 1040 ez form 2013 If you originally submitted the report under an establishment number, show that number and the amount of money that is to remain under that establishment number. 1040 ez form 2013 The amount to allocate to each reporting period*. 1040 ez form 2013 This includes any amount you want allocated (if applicable) to the tax year of the award payment. 1040 ez form 2013 If you do not give the SSA specific amounts to allocate, the SSA does the allocation by dividing the back pay award by the number of months or years covered by the award. 1040 ez form 2013 *Note. 1040 ez form 2013   For periods before January 1, 1978 (before January 1, 1981, for state and local government employers covered by a Section 218 agreement), show the wage amounts for each calendar quarter ending March 31, June 30, September 30, and December 31. 1040 ez form 2013 For all tax years, show and identify the social security and/or Medicare Qualified Government Employment (MQGE) wages (where applicable) separately. 1040 ez form 2013 MQGE is applicable to federal employees beginning in 1983, and for certain state and local government employees beginning in 1986. 1040 ez form 2013 For tax years 1991 and later, list the social security and Medicare wages separately. 1040 ez form 2013 If you originally reported the individual's wages under an establishment or payroll record unit number, show the amount of wages to remain in the award year for that number and furnish that number to the SSA along with the EIN. 1040 ez form 2013 Back Pay Under a Statute Back pay awarded under a statute is a payment by an employer following an award, determination, or agreement approved or sanctioned by a court or government agency responsible for enforcing a federal or state statute that protects an employee's right to employment or wages. 1040 ez form 2013 Examples of pertinent statutes include: Age Discrimination in Employment Act, Americans with Disabilities Act, Equal Pay Act, Fair Labor Standards Act, National Labor Relations Act, State minimum wage laws, and State statutes that protect rights to employment and wages. 1040 ez form 2013 Payments based on laws that have a similar effect to those listed above also may qualify as payments made under a statute. 1040 ez form 2013 Back pay awards, under some of the statutes listed above, may be compensation for personal injury and not pay for employment. 1040 ez form 2013 Such awards are not wages for social security coverage purposes. 1040 ez form 2013 If a court-approved or sanctioned settlement agreement states that the agreement is not an admission of discrimination, liability, or act of wrongdoing, the statement does not change the nature of a back pay award. 1040 ez form 2013 The payments made in such a settlement may still be back pay and wages under the rules discussed here. 1040 ez form 2013 Nonstatutory Back Pay A payment for back wages negotiated between an employer and employee without an award, determination, or agreement approved or sanctioned by a court or government agency, the payment is not made under a statute. 1040 ez form 2013 Delayed wage payments and retroactive pay increases resulting from union negotiation or payments under local ordinances or regulations are back pay and are wages. 1040 ez form 2013 However, they are not payments made under a statute. 1040 ez form 2013 If you are uncertain whether the back pay award was under a qualified statute, you may need to contact your personnel department or legal counsel or the attorney who filed the suit. 1040 ez form 2013 Format for Report to the SSA Use the format shown in Table 1, later, to send the SSA the information needed to properly credit back pay under a statute. 1040 ez form 2013 In a cover letter, include: Name and address of the employer, Statute under which you paid the back pay, Name and telephone number of the employer contact, and Signature of the reporting official. 1040 ez form 2013 Under certain circumstances, back pay may be a special wage payment and excluded from wages counted under the social security earnings test. 1040 ez form 2013 If you pay back pay to an employee age 61 or older, report it to the SSA in accordance with this section. 1040 ez form 2013 Read Special Wage Payments, later, for additional reporting instructions. 1040 ez form 2013 Questions If you have questions concerning back pay under a statute, call the SSA at 1-800-772-6270. 1040 ez form 2013 Exception. 1040 ez form 2013   If you are a state or local government employer who was covered by an agreement under Section 218 of the Social Security Act before January 1, 1987, and you paid a back pay award before January 1, 1987, which you did not report to the SSA, contact your state Social Security Administrator's office. 1040 ez form 2013 Table 1. 1040 ez form 2013 Format for Report (Under Covering Letter) to Request SSA to Allocate Back Pay Under Statute Wages Employer's EIN: xx-xxxxxxx Tax Year in Which Award Payment Was Paid: 2012 (1) SSN and Employee Name (2)1 Award Amount and Period(s) (3)2,3 Other Soc. 1040 ez form 2013 Sec. 1040 ez form 2013 /Med. 1040 ez form 2013 Wages Paid In Award Year (4)3 Allocation     Soc. 1040 ez form 2013 Sec. 1040 ez form 2013 Med. 1040 ez form 2013 /MQGE Year Soc. 1040 ez form 2013 Sec. 1040 ez form 2013 Med. 1040 ez form 2013 /MQGE xxx-xx-xxxx HELEN T. 1040 ez form 2013 SMITH $100,000 1/2009 - 12/2012 $40,000 $40,000 2009 2010 2011 2012 $20,000 25,000 27,000 28,000 $20,000 25,000 27,000 28,000 xxx-xx-xxxx SAM W. 1040 ez form 2013 EVANS 30,000 7/89-12/91 -0- -0- 1989 1990 1991   6,000 12,000 12,000 xxx-xx-xxxx ROLAND S. 1040 ez form 2013 ADAMS 15,000 7/80-12/81 -0- -0- 9/80 12/80 1981 3,500 3,500 8,000   1Exclude amounts specifically designated as damages, penalties, etc. 1040 ez form 2013  2Exclude the amount of back pay, if any, included in that amount. 1040 ez form 2013  3For periods before January 1, 1978 (and for state and local government (Section 218) employers before January 1, 1981), show the wage amounts by calendar quarters. 1040 ez form 2013 The social security and/or Medicare Qualified Government Employment (MQGE) wages (where applicable) must be shown separately FOR ALL YEARS. 1040 ez form 2013 (Wages subject ONLY to MQGE would be shown in the Medicare/MQGE column; no wages would be shown in the Soc. 1040 ez form 2013 Sec. 1040 ez form 2013 column. 1040 ez form 2013 ) For tax years 1991 and later, the social security and Medicare wages must be listed separately. 1040 ez form 2013 Explanation of examples. 1040 ez form 2013 Helen T. 1040 ez form 2013 Smith–The back pay award, excluding interest, was $100,000 for the periods 1/2009-12/2012. 1040 ez form 2013 In 2012, this employee was also paid $40,000 in other wages. 1040 ez form 2013 (Her Form W-2 for 2012 reported $110,100 for social security and $140,000 for Medicare. 1040 ez form 2013 The SSA allocation will result in adjusted posted wages of $68,000 for social security and $68,000 for Medicare for 2012. 1040 ez form 2013 ) Sam W. 1040 ez form 2013 Evans–The back pay award was $30,000 for the periods 7/89-12/91. 1040 ez form 2013 This employee was hired in 1989 and was subject to MQGE only. 1040 ez form 2013 He was no longer employed by this governmental employer in 2012. 1040 ez form 2013 (His Form W-2 for 2012 reported $30,000 for social security and $30,000 for Medicare. 1040 ez form 2013 After the SSA allocation, he will not have any net posted wages for 2012. 1040 ez form 2013 ) Roland S. 1040 ez form 2013 Adams–The back pay award was $15,000 for the periods 7/80-12/81. 1040 ez form 2013 He was no longer employed by this state and local government (Section 218) employer in 2012. 1040 ez form 2013 (His Form W-2 for 2012 reported $15,000 for social security and $15,000 for Medicare; after the SSA allocation, he will not have any net posted wages for 2012. 1040 ez form 2013 ) If the state Social Security Administrator's office needs more information, they can contact the SSA at the following address:   Social Security Administration Office of Income Security Programs Office of Earnings and Program Integrity Policy 6401 Security Boulevard 2506 OPS Baltimore, MD 21235 2. 1040 ez form 2013 Special Wage Payments A special wage payment (SWP) is an amount paid by an employer to an employee (or former employee) for services performed in a prior year. 1040 ez form 2013 Employers should report to the SSA special wage payments made to employees and former employees who are recipients of social security retirement benefits. 1040 ez form 2013 Special wage payments made to a retired employee receiving social security or to an employee who continues to work while receiving social security benefits may reduce the benefits the individual receives if not reported to the SSA. 1040 ez form 2013 Special wage payments may include (but are not limited to): Accumulated sick and vacation pay, Back pay, Bonuses, Deferred compensation, Payments because of retirement, Sales commissions, Severance pay, and Stock options. 1040 ez form 2013 Note. 1040 ez form 2013 Payments made after retirement that are part of the normal payroll cycle should not be routinely reported as special wage payments. 1040 ez form 2013 Earnings Test. 1040 ez form 2013   Benefits paid to a social security beneficiary under full retirement age may be reduced if the beneficiary continues to work. 1040 ez form 2013 The SSA uses the information in boxes 1, 3, and 5 of Form W-2 to determine the beneficiary's current year earnings. 1040 ez form 2013 Special wage payments, which are for services performed in a prior year, will increase the current year earnings on Form W-2, which also may result in a reduction in the beneficiary's benefits. 1040 ez form 2013 If a benefit is reduced because of a special wage payment, the beneficiary must get documentation from the employer before the SSA can restore the deducted portion. 1040 ez form 2013 Therefore, employer reports of special wage payments help prevent incorrect benefit reductions. 1040 ez form 2013 Reporting Special Wage Payments Employers must report special wage payments for income tax purposes and social security and Medicare taxes in the year received. 1040 ez form 2013 Report income, social security, and/or Medicare taxes for special wage payments on Form W-2. 1040 ez form 2013 See Nonqualified Deferred Compensation and Section 457 Plans, later, for reporting nonqualified deferred compensation plan deferrals and payments on Form W-2. 1040 ez form 2013 In addition, report to the SSA special wage payments made during the reporting year to retired employees and employees who continue to work while receiving social security benefits. 1040 ez form 2013 Submit reports after the close of the tax year. 1040 ez form 2013 To avoid delays in processing, submit reports in time to reach the SSA by April 1. 1040 ez form 2013 Use one of the following reporting methods. 1040 ez form 2013 Electronic reporting. 1040 ez form 2013   Special wage payment files can be sent electronically by logging onto Business Services Online (BSO) via the socialsecurity. 1040 ez form 2013 gov website. 1040 ez form 2013 BSO enables organizations and authorized individuals to conduct business with and submit confidential information to the Social Security Administration. 1040 ez form 2013 You must register to use this website. 1040 ez form 2013 The web address is www. 1040 ez form 2013 socialsecurity. 1040 ez form 2013 gov/bso/bsowelcome. 1040 ez form 2013 htm. 1040 ez form 2013   Use the specifications and record layout shown in  Table 2, later. 1040 ez form 2013 Only one file at a time may be submitted. 1040 ez form 2013 If your file is large (>10MB), or you have a slow internet connection, the transmission will be faster if the file is zipped. 1040 ez form 2013 A zipped file contains a file that has been compressed to reduce its file size. 1040 ez form 2013 WinZip and PKZIP are examples of acceptable compression packages. 1040 ez form 2013   Electronic submissions not meeting the specifications in Table 2 will be rejected. 1040 ez form 2013 Paper listing. 1040 ez form 2013   A paper listing can be used to report special wage payments to several employees. 1040 ez form 2013 Use the format shown in Table 3, later. 1040 ez form 2013 Submit paper listings to the local SSA office nearest your place of business. 1040 ez form 2013 Visit www. 1040 ez form 2013 socialsecurity. 1040 ez form 2013 gov/locator to find a Social Security office near you. 1040 ez form 2013 Form SSA-131. 1040 ez form 2013   Use Form SSA-131 to report special wage payments made to an employee. 1040 ez form 2013 Also use this form to report nonqualified deferred compensation and section 457 plan deferrals and payments that could not be reported in box 11 of Form W-2. 1040 ez form 2013    This image is too large to be displayed in the current screen. 1040 ez form 2013 Please click the link to view the image. 1040 ez form 2013 Publication 957 Reporting Back Pay to the Social Security Administration Instructions for Form SSA–131   EMPLOYER INSTRUCTIONS FOR COMPLETING SPECIAL WAGE PAYMENT FORM 1. 1040 ez form 2013 Provide the EIN that was used or will be used to report the employee's wages on the Form W-2. 1040 ez form 2013 2. 1040 ez form 2013 Enter the date the employee retired. 1040 ez form 2013 Enter “Not Retired” if the employee has not retired. 1040 ez form 2013 3. 1040 ez form 2013 Enter the date that the employee last performed services; was not expected to return to work; and was not subject to recall to render additional services. 1040 ez form 2013 This date should be the same as or earlier than the date in item “2”. 1040 ez form 2013 Enter “Not Retired” if the employee has not retired. 1040 ez form 2013 4. 1040 ez form 2013 Enter the wages that were paid to the employee in the tax year that were for services that were performed in years prior to the tax year or that were paid on account of retirement. 1040 ez form 2013  Examples (not all inclusive) of payments to be included: Payments in lieu of vacation that were earned in a year prior to the tax year. 1040 ez form 2013 Accumulated sick payments which were paid in a lump sum based on “retirement” as the sole condition of payment. 1040 ez form 2013 Accumulated sick payments paid at or after the date in item 3, which were earned in a year prior to the tax year. 1040 ez form 2013 Payments “on account of retirement”–dismissal, severance or termination pay paid because of retirement. 1040 ez form 2013 Bonuses which are paid pursuant to a prior contract, agreement or promise causing the employee to expect such payments regularly; or announced to induce the employee to work more steadily, rapidly or efficiently or to remain with the employer. 1040 ez form 2013 Stock Options. 1040 ez form 2013   Do not include in item “4” payments: For annual, sick, holiday, or vacation pay if used (absence from work) prior to the date of retirement (earlier of items “2” or “3”). 1040 ez form 2013 That were reported or will be reported under “Nonqualified Plans” on the Form W-2. 1040 ez form 2013 That were deducted from the employee's wages and paid to a deferred compensation plan (e. 1040 ez form 2013 g. 1040 ez form 2013 , 401k). 1040 ez form 2013 Employees health and dental plan benefits (non-covered/non-taxable for Social Security Wages). 1040 ez form 2013 Bonuses earned and paid in the tax year. 1040 ez form 2013 5. 1040 ez form 2013 Check whether payments listed in item 4 will be made for years after the tax year. 1040 ez form 2013 If yes, please show the amounts and years in which these will be paid, if known. 1040 ez form 2013 6. 1040 ez form 2013 Nonqualified deferred compensation and section 457 plans only. 1040 ez form 2013 If you were unable to report nonqualified deferred compensation or section 457 plan payments and deferrals (contributions) on Form W-2 because both payments and deferrals occurred during the year, show the amount of wages earned by the employee during the tax year. 1040 ez form 2013 Generally, the wages earned will be the compensation reported in block 1 of Form W-2 less payments from a nonqualified deferred compensation (or 457) plan, but including any amounts deferred under the plan during the tax year (See IRS Publication 957). 1040 ez form 2013 Paperwork/Privacy Act Notice: This report is authorized by regulation 20 CFR 404. 1040 ez form 2013 702. 1040 ez form 2013 The information that you provide will be used in making a determination regarding the amount of Social Security benefits payable to the above named individual. 1040 ez form 2013 While your response is voluntary, if you do not respond we may not be able to make a correct determination regarding the amount of Social Security benefits payable to the above named individual for the year in question. 1040 ez form 2013 We may also use the information you give us when we match records by computer. 1040 ez form 2013 Matching programs compare our records with those of other Federal, State, or local government agencies. 1040 ez form 2013 Many agencies may use matching programs to find or prove that a person qualifies for benefits paid by the Federal Government. 1040 ez form 2013 The law allows us to do this even if you do not agree to it. 1040 ez form 2013 Explanations about these and other reasons why information you provide us may be used or given out are available in Social Security Offices. 1040 ez form 2013 If you want to learn more about this, contact any Social Security Office. 1040 ez form 2013 The Paperwork Reduction Act: This information collection meets the clearance requirements of 44 U. 1040 ez form 2013 S. 1040 ez form 2013 C. 1040 ez form 2013 §3507, as amended by Section 2 of the Paperwork Reduction Act of 1995. 1040 ez form 2013 You are not required to answer these questions unless we display a valid Office of Management and Budget control number. 1040 ez form 2013 We estimate that it will take you about 20 minutes to read the instructions, gather the necessary facts, and answer the questions. 1040 ez form 2013 Form SSA-131 (8-2001) EF (06-2002)   Submit Form SSA-131 to the SSA office nearest your place of business. 1040 ez form 2013 Or, the employee can submit it to the SSA office handling the claim. 1040 ez form 2013 You or the employee must submit this form before the SSA can exclude the special wage payments for purposes of the earnings test. 1040 ez form 2013 If reporting on more than one employee, complete a separate Form SSA-131 for each employee or use the paper listing format (except for reporting nonqualified and section 457 plan deferrals and payments) in Table 3. 1040 ez form 2013 Do not report payments from nonqualified deferred compensation or section 457 plans that were reported in box 11 of Form W-2. 1040 ez form 2013 Use Form SSA-131 if deferrals to and payments from nonqualified or section 457 plans occurred during the tax year. 1040 ez form 2013 Reporting Nonstatutory (Nonqualified) Stock Options as Special Wage Payments A nonstatutory (nonqualified) option to purchase stock which is exercised in a year after the year in which the option was earned is a special wage payment. 1040 ez form 2013 It should not count for the social security earnings test. 1040 ez form 2013 Nonstatutory (nonqualified) options exercised as special wage payments by retired employees or employees who continue to work while receiving social security benefits should be reported by employers using the above reporting methods. 1040 ez form 2013 Nonqualified Deferred Compensation and Section 457 Plans A nonqualified deferred compensation plan is a plan or arrangement established and maintained by an employer for one or more of its employees that provides for the deferral of compensation, but does not meet the requirements for a tax-qualified deferred compensation plan. 1040 ez form 2013 For social security and Medicare purposes, deferred compensation plans for employees of state and local governments (section 457 plans) are treated the same as nonqualified plans. 1040 ez form 2013 Nonqualified and section 457 plans are reported differently than other special wage payments. 1040 ez form 2013 See Reporting Amounts Deferred to Nonqualified and Section 457 Plans below for specific instructions. 1040 ez form 2013 Reporting Amounts Deferred to Nonqualified and Section 457 Plans Generally, when the related services are performed, nonqualified deferred compensation is subject to social security and Medicare tax when deferred. 1040 ez form 2013 However, if nonqualified and section 457 plans contain provisions that delay the employee's right to receive payments from the plan, a period of substantial risk of forfeiture exists. 1040 ez form 2013 The plans' deferrals, or contributions, are not subject to social security and Medicare taxes until the period of substantial risk of forfeiture ends. 1040 ez form 2013 No risk of forfeiture. 1040 ez form 2013   If there is no risk of forfeiture, report wage amounts deferred to a nonqualified deferred compensation or section 457 plan in box 3 (up to the wage base maximum) and/or box 5 of Form W-2. 1040 ez form 2013 Example. 1040 ez form 2013 Company X's nonqualified deferred compensation plan allows the deferral of up to $20,000 of employee salaries each year. 1040 ez form 2013 The plan has no risk of forfeiture. 1040 ez form 2013 In 2012, Employee A defers $20,000 to the plan from a total salary of $200,000. 1040 ez form 2013 Form W-2 Completion Amount Box 1 $200,000 Box 3* 110,100 Box 5 200,000 *Wage base maximum for tax year 2012 Risk of forfeiture lapses before retirement. 1040 ez form 2013   If the substantial risk of forfeiture lapses before the employee retires, report all past contributions to the plan (or the value of the plan), including accumulated earned interest, in box 3 (up to the wage base maximum) and/or box 5 of Form W-2. 1040 ez form 2013 The accumulated deferrals are reported along with any other social security and Medicare wages earned during the year. 1040 ez form 2013   Report in box 11 of Form W-2 the amount of deferrals, including any accumulated interest, that became taxable for social security and Medicare taxes during the year (but were for prior year services) because the deferred amounts were no longer subject to a substantial risk of forfeiture. 1040 ez form 2013 If the employee continues working, future deferrals are social security and Medicare wages when they are earned. 1040 ez form 2013    Do not include in box 11 deferrals that are included in boxes 3 and/or 5 and that are for current year services. 1040 ez form 2013 Risk of forfeiture lapses at retirement. 1040 ez form 2013   When an employee's right to a payment is contingent upon working until retirement, report all past contributions to the plan (or the value of the plan), including accumulated earned interest, as social security and/or Medicare wages in the year of retirement. 1040 ez form 2013 Add the amount to other wages paid in that year, and enter in box 3 (up to the wage base maximum) and/or box 5 of Form W-2. 1040 ez form 2013   Report in box 11 of Form W-2 the amount of deferrals, including any accumulated interest, that became taxable for social security and Medicare taxes during the year (but were for prior year services) because the deferred amounts were no longer subject to a substantial risk of forfeiture. 1040 ez form 2013    Do not include in box 11 deferrals that are included in boxes 3 and/or 5 and that are for current year services. 1040 ez form 2013 Example—risk of forfeiture. 1040 ez form 2013 At the end of the risk-of-forfeiture period for Company Y's nonqualified deferred compensation plan, Employee B's accumulated deferrals, plus interest earned by the plan, are $120,000, not including B's $20,000 deferral for this year. 1040 ez form 2013 B's wages, including this year's deferred amount, are $80,000. 1040 ez form 2013 Form W-2 Completion Amount Box 1 $60,000 Box 3* 110,100 Box 5 200,000 Box 11 120,000 *Wage base maximum for tax year 2012 Reporting Payments From Nonqualified and Nongovernmental Section 457 Plans When an employee or former employee retires and begins receiving payments (distributions) from a nonqualified or nongovernmental section 457 plan, report the payments in boxes 1 and 11 of Form W-2. 1040 ez form 2013 Report payments (distributions) from a governmental section 457 plan on Form 1099-R, Distributions from Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc. 1040 ez form 2013 Example. 1040 ez form 2013 Employee D retired from the XYZ company and began receiving social security benefits. 1040 ez form 2013 XYZ paid D a $12,000 bonus upon retirement for sales made in a prior year, and D received $25,000 in payments from XYZ's nonqualified deferred compensation plan. 1040 ez form 2013 In addition, D agreed to continue performing services for XYZ, but on a part-time basis for wages of $15,000 per year. 1040 ez form 2013 D made no deferrals to the nonqualified plan this year. 1040 ez form 2013 Form W-2 Completion Amount Box 1 $52,000 Box 3 27,000 Box 5 27,000 Box 11 25,000 Report the $12,000 bonus to the SSA using electronic reporting, a paper listing, or Form SSA-131. 1040 ez form 2013 For more information, see Reporting Special Wage Payments , earlier. 1040 ez form 2013 Reporting Payments and Deferrals in the Same Year Do not complete box 11 when payments (distributions) are made from a nonqualified plan and deferrals are reported in boxes 3 and/or 5 of Form W-2 (including current year deferrals). 1040 ez form 2013 Report to the SSA on Form SSA-131 the total amount the employee earned during the tax year. 1040 ez form 2013 Normally, the amount earned is the amount reported in box 1 of Form W-2 less payments from a nonqualified or section 457 plan, but including any amounts deferred under the plan during the tax year. 1040 ez form 2013 See Form SSA-131 and its instructions, earlier. 1040 ez form 2013 Example. 1040 ez form 2013 Employee K retired this year from Company XYZ and began receiving social security benefits. 1040 ez form 2013 During the year he earned wages of $50,000 and deferred $35,000 of the wages into the company's nonqualified deferred compensation plan. 1040 ez form 2013 K also received $75,000 in payments from the company's nonqualified plan. 1040 ez form 2013 Form W-2 Completion Amount Special Wage Payment $75,000 Wages 50,000 Minus: deferral 35,000 Total reported in Box 1 $90,000     Wages including deferral reported in  Boxes 3 and 5 $50,000     Leave Box 11 blank. 1040 ez form 2013 File Form SSA-131 -0-     Form SSA-131 Completion Amount from Box 1 of Form W-2 $90,000 Minus: payments from a nonqualified plan 75,000 Plus: amounts deferred into the plan during the year 35,000 Total wages earned for purposes of Form SSA-131 (item 6) $50,000 Additional Reporting Examples for Nonqualified Deferred Compensation (NQDC) Plans It is not necessary to show amounts deferred during the year under an NQDC plan subject to section 409A. 1040 ez form 2013 If you report section 409A deferrals, show the amount in box 12 of Form W-2 using code Y. 1040 ez form 2013 For more information, see Notice 2008-115, 2008-52 I. 1040 ez form 2013 R. 1040 ez form 2013 B. 1040 ez form 2013 1367, available at www. 1040 ez form 2013 irs. 1040 ez form 2013 gov/irb/2008-52_IRB/ar10. 1040 ez form 2013 html. 1040 ez form 2013 Special reporting rules apply when an NQDC plan is not compliant with section 409A (when there has been a “plan failure”). 1040 ez form 2013 Income included under section 409A from an NQDC plan is reported in box 1 and box 12 of Form W-2 using code Z. 1040 ez form 2013 See Notice 2008-115. 1040 ez form 2013 The following examples use small dollar amounts for illustrative purposes. 1040 ez form 2013 However, the amount reported in box 3 of Form W-2 is always limited by the social security earnings wage base (for example, $110,100 for 2012). 1040 ez form 2013 The term “vested” in the following examples means that the amount deferred is not subject to a substantial risk of forfeiture. 1040 ez form 2013 Conversely, the term “not vested” means that the amount deferred is subject to a substantial risk of forfeiture. 1040 ez form 2013 The examples assume that the NQDC plan is in compliance with section 409A, and that amounts deferred under the plan are not includible in gross income as they are deferred. 1040 ez form 2013 For purposes of the examples, it is assumed that the regular pay of the employee is remuneration for employment and wages for employment tax purposes except to the extent the deferral of a portion of the regular pay results in a reduction in wages. 1040 ez form 2013 Example 1: Deferral that is immediately vested (no substantial risk of forfeiture) with no distributions and no vesting of prior-year deferrals. 1040 ez form 2013 For the year, the employee’s regular pay was $200, and the employee deferred $20 of the pay into her employer’s NQDC plan. 1040 ez form 2013 The deferral of $20 was vested upon deferral and there was an employer match of $10 under the plan, which was also vested. 1040 ez form 2013 Regular pay = $200; Deferral, vested = $20; Employer match, vested = $10. 1040 ez form 2013 Form W-2 Completion Amount Box 1 ($200 Regular pay minus $20 vested deferral) $180 Box 3 ($200 Regular pay plus $10 Employer match, vested) 210 Box 5 ($200 Regular pay plus $10 Employer match, vested) 210 Box 11 -0- Example 2: Deferral with delayed vesting (substantial risk of forfeiture) of employee and employer portions (no distributions and no vesting of prior-year deferrals). 1040 ez form 2013 For the year, the employee’s regular pay was $200, and the employee deferred $20 of the pay into the employer’s nonqualified deferred compensation plan. 1040 ez form 2013 The deferral of $20 was not vested upon deferral, and there was an employer match of $10 under the plan, which was also not vested. 1040 ez form 2013 Regular pay = $200; Deferral, not vested = $20; Employer match, not vested = $10. 1040 ez form 2013 Form W-2 Completion Amount Box 1 ($200 Regular pay minus $20 Deferral, not vested) $180 Box 3 ($200 Regular pay minus $20 Deferral, not vested) 180 Box 5 ($200 Regular pay minus $20 Deferral, not vested) 180 Box 11 -0- Example 3: Deferral that is immediately vested with prior-year deferrals and investment earnings on the prior-year deferrals that are now vesting (no distributions). 1040 ez form 2013 For the year, the employee’s regular pay was $200, and the employee deferred $20 of the pay into the employer’s nonqualified deferred compensation plan. 1040 ez form 2013 The deferral of $20 was vested upon deferral. 1040 ez form 2013 During the year, $100 of prior-year deferrals and $15 of investment earnings on the $100 of prior-year deferrals became vested. 1040 ez form 2013 Regular pay = $200; Deferral, vested = $20; Vesting of prior-year deferrals = $100; Vesting of investment earnings on $100 of prior-year deferral = $15. 1040 ez form 2013 Form W-2 Completion Amount Box 1 ($200 Regular pay minus $20 Deferral, vested) $180 Box 3 ($200 Regular pay plus $100 vested prior-year deferral plus $15 earnings on deferral) 315 Box 5 ($200 Regular pay plus $100 vested prior-year deferral plus $15 vested investment earnings on prior year deferral) 315 Box 11 ($100 vested prior-year deferral plus $15 earnings) 115 Example 4: No deferrals but there are distributions (no vesting of prior-year deferrals). 1040 ez form 2013 For the year, the employee’s regular pay was $100, and the employee deferred no pay into the employer’s NQDC plan. 1040 ez form 2013 There was no vesting of prior-year deferrals under the plan. 1040 ez form 2013 During the year, there were total distributions of $50 from the plan to the employee. 1040 ez form 2013 Regular pay = $100; Distribution = $50. 1040 ez form 2013 Form W-2 Completion Amount Box 1 ($100 Regular pay plus $50 Distribution) $150 Box 3 ($100 Regular pay ) 100 Box 5 ($100 Regular pay) 100 Box 11 ($50 Distribution) 50 Special rule for box 11 of Form W-2 (distributions and deferral in the same year). 1040 ez form 2013   If, in the same year, there are NQDC distributions and there are deferrals that are reportable in boxes 3 and/or 5 (current or prior-year deferrals) of Form W-2, do not complete box 11. 1040 ez form 2013 Instead, report on Form SSA-131 the total amount the employee earned during the year. 1040 ez form 2013 * Submit the SSA-131 to the nearest SSA office or give it to the employee. 1040 ez form 2013   *Generally, the amount earned by the employee during the tax year for purposes of item 6 of Form SSA-131 is the amount reported in box 1 of Form W-2 plus current-year deferrals that are vested (employee and employer portions) less distributions. 1040 ez form 2013 Do not consider prior-year deferrals that are vesting in the current year. 1040 ez form 2013 If there was a plan failure, the box 1 amount in this calculation should be as if there were no plan failure. 1040 ez form 2013 Example 5: Deferral that is immediately vested and there are distributions (no vesting of prior-year deferrals). 1040 ez form 2013 For the year, the employee’s regular pay was $200, and the employee deferred $20 of the pay into the employer’s NQDC plan. 1040 ez form 2013 There was also an employer match of $10. 1040 ez form 2013 The deferral and employer match were vested upon deferral. 1040 ez form 2013 There was no vesting of prior-year deferrals under the plan. 1040 ez form 2013 During the year, there were total distributions of $50 from the plan to the employee. 1040 ez form 2013 Regular pay = $200; Deferral, vested = $20; Employer match, vested = $10; Distribution = $50. 1040 ez form 2013 Form W-2 Completion Amount Box 1 ($50 Special Wage Payment (Distribution) plus $200 Regular pay minus $20 Deferral, vested) $230 Boxes 3 and 5 ($200 Regular pay plus $10 vested employer match) 210 Leave Box 11 blank. 1040 ez form 2013 File Form SSA-131 -0-     Form SSA-131 Completion Item 6 - amount of wages earned by the employee during the tax year ($230 from Box 1 of Form W-2 minus $50 Distribution plus $30 vested current year employee deferral and employer match) $210 Example 6: Deferral with delayed vesting and there are distributions (no vesting of prior-year deferrals). 1040 ez form 2013 For the year, the employee’s regular pay was $200, and the employee deferred $20 of the pay into the employer’s NQDC plan. 1040 ez form 2013 The deferral was not vested upon deferral. 1040 ez form 2013 There was no vesting of prior-year deferrals under the plan. 1040 ez form 2013 During the year, there were total distributions of $50 from the plan to the employee. 1040 ez form 2013 Regular pay = $200; Deferral, not vested = $20; Distribution = $50. 1040 ez form 2013 Form W-2 Completion Amount Box 1 ($50 Special Wage Payment (Distribution) plus $200 Regular pay minus $20 Deferral, not vested) $230 Boxes 3 and 5 ($200 Regular pay minus $20 deferral that is not vested) 180 Box 11 ($50 Distribution). 1040 ez form 2013 50 Example 7: Deferral that is immediately vested and there are distributions (also vesting of prior-year deferrals and earnings on those prior-year deferrals). 1040 ez form 2013 For the year, the employee’s regular pay was $200, and the employee deferred $20 of the pay into the employer’s NQDC plan. 1040 ez form 2013 The deferral was vested upon deferral. 1040 ez form 2013 There was vesting of $100 of prior-year deferrals and $15 of earnings on the $100 prior-year deferral under the plan. 1040 ez form 2013 During the year, there were total distributions of $50 from the plan to the employee. 1040 ez form 2013 Regular pay = $200; Deferral, vested = $20; Distribution = $50; Vesting of prior-year deferrals ($100) and earnings on those prior-year deferrals ($15) = $115. 1040 ez form 2013 Form W-2 Completion Amount Box 1 ($50 Special Wage Payment (Distribution) plus $200 Regular pay minus $20 vested deferral $230 Boxes 3 and 5 ($200 Regular pay Plus $115 vested prior deferral (with vested earnings on the deferral)) 315 Leave Box 11 blank. 1040 ez form 2013 File Form SSA-131 -0-     Form SSA-131 Completion Item 6, amount of wages earned by the employee during the tax year ($230 from Box 1 of Form W-2 minus $50 Distribution plus $20 vested current year deferral) $200 Example 8: Deferral with delayed vesting and there are distributions (vesting of prior-year deferrals, including employer matches, and earnings on those deferrals). 1040 ez form 2013 For the year, the employee’s regular pay was $200, and the employee deferred $20 of the pay into the employer’s NQDC plan. 1040 ez form 2013 The deferral was not vested upon deferral. 1040 ez form 2013 There was also vesting of prior-year deferrals and employer matches and earnings on these amounts under the plan ($115). 1040 ez form 2013 During the year, there were total distributions of $50 from the plan to the employee. 1040 ez form 2013 Regular pay = $200; Deferral, not vested = $20; Distribution = $50; Vesting of prior-year deferrals and employer match = $100 plus earnings on that $100 of $15. 1040 ez form 2013 Form W-2 Completion Amount Box 1 ($50 Special Wage Payment (Distribution) plus $200 regular pay minus $20 Deferral, not vested) $230 Boxes 3 and 5 ($200 Regular pay plus $115 vested prior-year deferral and prior year employer match and earning on the prior year amounts minus $20 deferral that is not vested) 295 Leave Box 11 blank. 1040 ez form 2013 File Form SSA-131 -0-     Form SSA-131 Completion Item 6 ($230 Amount from Box 1 of Form W-2 minus $50 Distribution) $180 Table 2. 1040 ez form 2013 Specifications for Electronic Reporting of Special Wage Payments Record Position  Field Size   Description Start End 1 3 3 Record Type—must include only the capital letters “SWP” 4 12 9 SSN—must be numeric and may not be all zeros 13 27 15 Last Name—all capitals and no punctuation; may have blanks on right only 28 38 11 First Name—all capitals and no punctuation; may have blanks on right only 39 39 1 Middle Initial—must be either a capital letter or blank 40 48 9 EIN—must be numeric and may not be all zeros 49 59 11 Payment—must be numeric; may not be all zeros; last two digits on right are assumed to be cents; no period or dollar sign 60 63 4 Payment Year—must be only a four-digit year 64 66 3 SSA Office Code—must be numeric and may be all zeros 67 67 1 Payment Type Code—must be the capital letter “T” 68 117 50 Filler  The record format is a fixed length of 117. 1040 ez form 2013  The file format is ASCII. 1040 ez form 2013  Submit only one file at a time. 1040 ez form 2013   Table 3. 1040 ez form 2013 Sample—Paper Listing for Reporting Special Wage Payments to Several Employees Report of Special Wage PaymentsTax Year: Page of A. 1040 ez form 2013 Employer Name: EIN:   Address: Contact Name:     Phone: ( )   . 1040 ez form 2013 1) B. 1040 ez form 2013 Employee Name: (Last) (First) (MI)   C. 1040 ez form 2013 SSN: D. 1040 ez form 2013 SWP:$ E. 1040 ez form 2013 Type: Other: 2) B. 1040 ez form 2013 Employee Name: (Last) (First) (MI)   C. 1040 ez form 2013 SSN: D. 1040 ez form 2013 SWP:$ E. 1040 ez form 2013 Type: Other: 3) B. 1040 ez form 2013 Employee Name: (Last) (First) (MI)   C. 1040 ez form 2013 SSN: D. 1040 ez form 2013 SWP:$ E. 1040 ez form 2013 Type: Other: 4) B. 1040 ez form 2013 Employee Name: (Last) (First) (MI)   C. 1040 ez form 2013 SSN: D. 1040 ez form 2013 SWP:$ E. 1040 ez form 2013 Type: Other: 5) B. 1040 ez form 2013 Employee Name: (Last) (First) (MI)   C. 1040 ez form 2013 SSN: D. 1040 ez form 2013 SWP:$ E. 1040 ez form 2013 Type: Other:     INSTRUCTIONS:   Enter tax year and page number. 1040 ez form 2013   A. 1040 ez form 2013 Employer name, employer identification number (EIN), address, the name of a contact person, and a phone number where the contact person can be reached during normal business hours. 1040 ez form 2013   B. 1040 ez form 2013 Employee's name. 1040 ez form 2013   C. 1040 ez form 2013 Employee's social security number (SSN). 1040 ez form 2013   D. 1040 ez form 2013 Total amount of special wage payments made to the employee. 1040 ez form 2013   E. 1040 ez form 2013 Type of special wage payment from the following list: (1) Vacation Pay, (2) Sick Pay, (3) Severance Pay,  (4) Bonus, (5) Deferred Compensation, (6) Stock Options, and (7) Other—Please explain. 1040 ez form 2013   Do not use a paper listing for nonqualified deferred compensation and section 457 plan deferrals and payments that could not be reported in block 11 of Form W-2. 1040 ez form 2013 (Get Form SSA-131. 1040 ez form 2013 )                 Prev  Up  Next   Home   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