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1040 Income Tax Form

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1040 Income Tax Form

1040 income tax form 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 income tax form Appendix A — Summary Record of Traditional IRA(s) for 2013 and Worksheet for Determining Required Minimum Distributions. 1040 income tax form Appendix B — Worksheets you use if you receive social security benefits and are subject to the IRA deduction phaseout rules. 1040 income tax form A filled-in example is included. 1040 income tax form Worksheet 1, Computation of Modified AGI. 1040 income tax form Worksheet 2, Computation of Traditional IRA Deduction for 2013. 1040 income tax form Worksheet 3, Computation of Taxable Social Security Benefits. 1040 income tax form Comprehensive Example and completed worksheets. 1040 income tax form Appendix C — Life Expectancy Tables. 1040 income tax form 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 income tax form Table I (Single Life Expectancy). 1040 income tax form Table II (Joint Life and Last Survivor Expectancy). 1040 income tax form Table III (Uniform Lifetime). 1040 income tax form Appendix A. 1040 income tax form Summary Record of Traditional IRA(s) for 2013   Name ______________________________________ I was □ covered □ not covered by my employer's retirement plan during the year. 1040 income tax form 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 income tax form         2. 1040 income tax form         3. 1040 income tax form         4. 1040 income tax form         5. 1040 income tax form         6. 1040 income tax form         7. 1040 income tax form         8. 1040 income tax form         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 income tax form             2. 1040 income tax form             3. 1040 income tax form             4. 1040 income tax form             5. 1040 income tax form             6. 1040 income tax form             7. 1040 income tax form             8. 1040 income tax form             Total               Basis of all traditional IRAs for 2013 and earlier years (from Form 8606, line 14) $ Note. 1040 income tax form You should keep copies of your income tax return, and Forms W-2, 8606, and 5498. 1040 income tax form Appendix A. 1040 income tax form (Continued) Worksheet for Determining Required Minimum Distributions 1. 1040 income tax form Age 70½ 71½ 72½ 73½ 74½ 2. 1040 income tax form Year age was reached           3. 1040 income tax form Value of IRA at the close of business on  December 31 of the year immediately prior to the year on line 21           4. 1040 income tax form Distribution period from Table III or life expectancy  from Life Expectancy Table I or Table II2           5. 1040 income tax form Required distribution (divide line 3 by line 4)3                         1. 1040 income tax form Age 75½ 76½ 77½ 78½ 79½ 2. 1040 income tax form Year age was reached           3. 1040 income tax form Value of IRA at the close of business on  December 31 of the year immediately prior to the year on line 21           4. 1040 income tax form Distribution period from Table III or life expectancy from Life Expectancy Table I or Table II2           5. 1040 income tax form Required distribution (divide line 3 by line 4)3                         1. 1040 income tax form Age 80½ 81½ 82½ 83½ 84½ 2. 1040 income tax form Year age was reached           3. 1040 income tax form Value of IRA at the close of business on  December 31 of the year immediately prior to the year on line 21           4. 1040 income tax form Distribution period from Table III or life expectancy from Life Expectancy Table I or Table II2           5. 1040 income tax form Required distribution (divide line 3 by line 4)3                         1. 1040 income tax form Age 85½ 86½ 87½ 88½ 89½ 2. 1040 income tax form Year age was reached           3. 1040 income tax form Value of IRA at the close of business on  December 31 of the year immediately prior to the year on line 21           4. 1040 income tax form Distribution period from Table III or life expectancy from Life Expectancy Table I or Table II2           5. 1040 income tax form 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 income tax form 2Use the appropriate life expectancy or distribution period for each year and for each IRA. 1040 income tax form 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 income tax form You can, however, withdraw the total from one IRA or from more than one IRA. 1040 income tax form Appendix B. 1040 income tax form 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 income tax form (See Are You Covered by an Employer Plan? in chapter 1. 1040 income tax form )  Use Worksheet 1 to figure your modified adjusted gross income. 1040 income tax form This amount is needed in the computation of your IRA deduction, if any, which is figured using Worksheet 2. 1040 income tax form   The IRA deduction figured using Worksheet 2 is entered on your tax return. 1040 income tax form Worksheet 1 Computation of Modified AGI (For use only by taxpayers who receive social security benefits)   Filing Status — Check only one box:  □ A. 1040 income tax form Married filing jointly  □ B. 1040 income tax form Single, Head of Household, Qualifying Widow(er), or Married filing separately and  lived apart from your spouse during the entire year  □ C. 1040 income tax form Married filing separately and lived with your spouse at any time during the year     1. 1040 income tax form 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 income tax form )  1. 1040 income tax form   2. 1040 income tax form Enter the amount in box 5 of all Forms SSA-1099 and Forms RRB-1099  2. 1040 income tax form   3. 1040 income tax form Enter one-half of line 2  3. 1040 income tax form   4. 1040 income tax form Enter the amount of any foreign earned income exclusion, foreign housing exclusion, U. 1040 income tax form S. 1040 income tax form 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 income tax form   5. 1040 income tax form Enter the amount of any tax-exempt interest reported on line 8b of Form 1040 or 1040A  5. 1040 income tax form   6. 1040 income tax form Add lines 1, 3, 4, and 5  6. 1040 income tax form   7. 1040 income tax form Enter the amount listed below for your filing status. 1040 income tax form $32,000 if you checked box A above. 1040 income tax form $25,000 if you checked box B above. 1040 income tax form $0 if you checked box C above. 1040 income tax form  7. 1040 income tax form   8. 1040 income tax form Subtract line 7 from line 6. 1040 income tax form If zero or less, enter -0- on this line  8. 1040 income tax form   9. 1040 income tax form If line 8 is zero, skip to line 17, enter -0-, and continue with line 18. 1040 income tax form   If line 8 is more than zero, enter the amount listed below for your filing status. 1040 income tax form $12,000 if you checked box A above. 1040 income tax form $9,000 if you checked box B above. 1040 income tax form $0 if you checked box C above  9. 1040 income tax form   10. 1040 income tax form Subtract line 9 from line 8. 1040 income tax form If zero or less, enter -0-  10. 1040 income tax form   11. 1040 income tax form Enter the smaller of line 8 or line 9  11. 1040 income tax form   12. 1040 income tax form Enter one-half of line 11  12. 1040 income tax form   13. 1040 income tax form Enter the smaller of line 3 or line 12  13. 1040 income tax form   14. 1040 income tax form Multiply line 10 by . 1040 income tax form 85. 1040 income tax form If line 10 is zero, enter -0-  14. 1040 income tax form   15. 1040 income tax form Add lines 13 and 14  15. 1040 income tax form   16. 1040 income tax form Multiply line 2 by . 1040 income tax form 85  16. 1040 income tax form   17. 1040 income tax form Taxable benefits to be included in modified AGI for traditional IRA deduction purposes. 1040 income tax form  Enter the smaller of line 15 or line 16  17. 1040 income tax form   18. 1040 income tax form 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 income tax form   19. 1040 income tax form Modified AGI for determining your reduced traditional IRA deduction — add lines 1, 17, and 18. 1040 income tax form Enter here and on line 2 of Worksheet 2, next  19. 1040 income tax form   Appendix B. 1040 income tax form (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 income tax form . 1040 income tax form . 1040 income tax form AND your modified AGI is over . 1040 income tax form . 1040 income tax form . 1040 income tax form THEN enter on line 1 below . 1040 income tax form . 1040 income tax form . 1040 income tax form                 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 income tax form Skip this worksheet, proceed to Worksheet 3, and enter your IRA deduction on line 2 of Worksheet 3. 1040 income tax form  **If you did not live with your spouse at any time during the year, consider your filing status as single. 1040 income tax form  Note. 1040 income tax form 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 income tax form               1. 1040 income tax form Enter the applicable amount from above 1. 1040 income tax form   2. 1040 income tax form Enter your modified AGI from Worksheet 1, line 19 2. 1040 income tax form     Note. 1040 income tax form If line 2 is equal to or more than the amount on line 1, stop here; your traditional IRA contributions are not deductible. 1040 income tax form Proceed to Worksheet 3. 1040 income tax form     3. 1040 income tax form Subtract line 2 from line 1 3. 1040 income tax form   4. 1040 income tax form Multiply line 3 by the percentage below that applies to you. 1040 income tax form If the result is not a multiple of $10, round it to the next highest multiple of $10. 1040 income tax form (For example, $611. 1040 income tax form 40 is rounded to $620. 1040 income tax form ) However, if the result is less than $200, enter $200. 1040 income tax form       Married filing jointly or qualifying widow(er) and you are covered by an employer plan, multiply line 3 by 27. 1040 income tax form 5%  (. 1040 income tax form 275) (by 32. 1040 income tax form 5% (. 1040 income tax form 325) if you are age 50 or older). 1040 income tax form All others, multiply line 3 by 55% (. 1040 income tax form 55) (by 65% (. 1040 income tax form 65) if you are age 50 or older). 1040 income tax form 4. 1040 income tax form   5. 1040 income tax form 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 income tax form 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 income tax form   6. 1040 income tax form 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 income tax form   7. 1040 income tax form Deduction. 1040 income tax form Compare lines 4, 5, and 6. 1040 income tax form Enter the smallest amount here (or a smaller amount if you choose). 1040 income tax form Enter this amount on the Form 1040 or 1040A line for your IRA. 1040 income tax form (If the amount on line 6 is more than the amount on line 7, complete line 8. 1040 income tax form ) 7. 1040 income tax form   8. 1040 income tax form Nondeductible contributions. 1040 income tax form Subtract line 7 from line 5 or 6, whichever is smaller. 1040 income tax form Enter the result here and on line 1 of your Form 8606, Nondeductible IRAs. 1040 income tax form 8. 1040 income tax form   Appendix B. 1040 income tax form (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 income tax form Married filing jointly                   □ B. 1040 income tax form Single, Head of Household, Qualifying Widow(er), or Married filing separately  and lived apart from your spouse during the entire year                   □ C. 1040 income tax form Married filing separately and lived with your spouse at any time during the  year             1. 1040 income tax form 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 income tax form ) 1. 1040 income tax form   2. 1040 income tax form Deduction(s) from line 7 of Worksheet(s) 2 2. 1040 income tax form   3. 1040 income tax form Subtract line 2 from line 1 3. 1040 income tax form   4. 1040 income tax form Enter amount in box 5 of all Forms SSA-1099 and Forms RRB-1099 4. 1040 income tax form   5. 1040 income tax form Enter one-half of line 4 5. 1040 income tax form   6. 1040 income tax form Enter the amount of any foreign earned income exclusion, foreign housing exclusion, exclusion of income from U. 1040 income tax form S. 1040 income tax form 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 income tax form   7. 1040 income tax form Enter the amount of any tax-exempt interest reported on line 8b of Form 1040 or 1040A 7. 1040 income tax form   8. 1040 income tax form Add lines 3, 5, 6, and 7 8. 1040 income tax form   9. 1040 income tax form Enter the amount listed below for your filing status. 1040 income tax form $32,000 if you checked box A above. 1040 income tax form $25,000 if you checked box B above. 1040 income tax form $0 if you checked box C above. 1040 income tax form 9. 1040 income tax form   10. 1040 income tax form Subtract line 9 from line 8. 1040 income tax form If zero or less, enter -0- on this line. 1040 income tax form 10. 1040 income tax form   11. 1040 income tax form If line 10 is zero, stop here. 1040 income tax form None of your social security benefits are taxable. 1040 income tax form  If line 10 is more than zero, enter the amount listed below for your filing status. 1040 income tax form $12,000 if you checked box A above. 1040 income tax form $9,000 if you checked box B above. 1040 income tax form $0 if you checked box C above. 1040 income tax form 11. 1040 income tax form   12. 1040 income tax form Subtract line 11 from line 10. 1040 income tax form If zero or less, enter -0- 12. 1040 income tax form   13. 1040 income tax form Enter the smaller of line 10 or line 11 13. 1040 income tax form   14. 1040 income tax form Enter one-half of line 13 . 1040 income tax form 14. 1040 income tax form   15. 1040 income tax form Enter the smaller of line 5 or line 14 15. 1040 income tax form   16. 1040 income tax form Multiply line 12 by . 1040 income tax form 85. 1040 income tax form If line 12 is zero, enter -0- 16. 1040 income tax form   17. 1040 income tax form Add lines 15 and 16 17. 1040 income tax form   18. 1040 income tax form Multiply line 4 by . 1040 income tax form 85 18. 1040 income tax form   19. 1040 income tax form Taxable social security benefits. 1040 income tax form Enter the smaller of line 17 or line 18 19. 1040 income tax form   Appendix B. 1040 income tax form (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 income tax form He is 65 years old and had 2013 wages of $89,500. 1040 income tax form His wife did not work in 2013. 1040 income tax form He also received social security benefits of $12,000 and made a $6,000 contribution to his traditional IRA for the year. 1040 income tax form He had no foreign income, no tax-exempt interest, and no adjustments to income on lines 23 through 36 on his Form 1040. 1040 income tax form He participated in a section 401(k) retirement plan at work. 1040 income tax form  John completes worksheets 1 and 2. 1040 income tax form Worksheet 2 shows that his 2013 IRA deduction is $4,980. 1040 income tax form 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 income tax form  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 income tax form Worksheet 1 Computation of Modified AGI (For use only by taxpayers who receive social security benefits)   Filing Status — Check only one box:  ☑ A. 1040 income tax form Married filing jointly  □ B. 1040 income tax form Single, Head of Household, Qualifying Widow(er), or Married filing separately and lived apart from your spouse during the entire year  □ C. 1040 income tax form Married filing separately and lived with your spouse at any time during the year     1. 1040 income tax form 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 income tax form ) 1. 1040 income tax form 89,500 2. 1040 income tax form Enter the amount in box 5 of all Forms SSA-1099 and Forms RRB-1099 2. 1040 income tax form 12,000 3. 1040 income tax form Enter one-half of line 2 3. 1040 income tax form 6,000 4. 1040 income tax form Enter the amount of any foreign earned income exclusion, foreign housing exclusion, U. 1040 income tax form S. 1040 income tax form 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 income tax form 0 5. 1040 income tax form Enter the amount of any tax-exempt interest reported on line 8b of Form 1040 or 1040A 5. 1040 income tax form 0 6. 1040 income tax form Add lines 1, 3, 4, and 5 6. 1040 income tax form 95,500 7. 1040 income tax form Enter the amount listed below for your filing status. 1040 income tax form $32,000 if you checked box A above. 1040 income tax form $25,000 if you checked box B above. 1040 income tax form $0 if you checked box C above. 1040 income tax form 7. 1040 income tax form 32,000 8. 1040 income tax form Subtract line 7 from line 6. 1040 income tax form If zero or less, enter -0- on this line 8. 1040 income tax form 63,500 9. 1040 income tax form If line 8 is zero, skip to line 17, enter -0-, and continue with line 18. 1040 income tax form   If line 8 is more than zero, enter the amount listed below for your filing status. 1040 income tax form $12,000 if you checked box A above. 1040 income tax form $9,000 if you checked box B above. 1040 income tax form $0 if you checked box C above 9. 1040 income tax form 12,000 10. 1040 income tax form Subtract line 9 from line 8. 1040 income tax form If zero or less, enter -0- 10. 1040 income tax form 51,500 11. 1040 income tax form Enter the smaller of line 8 or line 9 11. 1040 income tax form 12,000 12. 1040 income tax form Enter one-half of line 11 12. 1040 income tax form 6,000 13. 1040 income tax form Enter the smaller of line 3 or line 12 13. 1040 income tax form 6,000 14. 1040 income tax form Multiply line 10 by . 1040 income tax form 85. 1040 income tax form If line 10 is zero, enter -0- 14. 1040 income tax form 43,775 15. 1040 income tax form Add lines 13 and 14 15. 1040 income tax form 49,775 16. 1040 income tax form Multiply line 2 by . 1040 income tax form 85 16. 1040 income tax form 10,200 17. 1040 income tax form Taxable benefits to be included in modified AGI for traditional IRA deduction purposes. 1040 income tax form  Enter the smaller of line 15 or line 16 17. 1040 income tax form 10,200 18. 1040 income tax form 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 income tax form 0 19. 1040 income tax form Modified AGI for determining your reduced traditional IRA deduction — add lines 1, 17, and 18. 1040 income tax form Enter here and on line 2 of Worksheet 2, next 19. 1040 income tax form 99,700 Appendix B. 1040 income tax form (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 income tax form . 1040 income tax form . 1040 income tax form AND your modified AGI is over . 1040 income tax form . 1040 income tax form . 1040 income tax form THEN enter on line 1 below . 1040 income tax form . 1040 income tax form . 1040 income tax form                 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 income tax form Skip this worksheet, proceed to Worksheet 3, and enter your IRA deduction on line 2 of Worksheet 3. 1040 income tax form  **If you did not live with your spouse at any time during the year, consider your filing status as single. 1040 income tax form  Note. 1040 income tax form 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 income tax form               1. 1040 income tax form Enter the applicable amount from above 1. 1040 income tax form 115,000 2. 1040 income tax form Enter your modified AGI from Worksheet 1, line 19 2. 1040 income tax form 99,700   Note. 1040 income tax form If line 2 is equal to or more than the amount on line 1, stop here; your traditional IRA contributions are not deductible. 1040 income tax form Proceed to Worksheet 3. 1040 income tax form     3. 1040 income tax form Subtract line 2 from line 1 3. 1040 income tax form 15,300 4. 1040 income tax form Multiply line 3 by the percentage below that applies to you. 1040 income tax form If the result is not a multiple of $10, round it to the next highest multiple of $10. 1040 income tax form (For example, $611. 1040 income tax form 40 is rounded to $620. 1040 income tax form ) However, if the result is less than $200, enter $200. 1040 income tax form       Married filing jointly or qualifying widow(er) and you are covered by an employer plan, multiply line 3 by 27. 1040 income tax form 5%  (. 1040 income tax form 275) (by 32. 1040 income tax form 5% (. 1040 income tax form 325) if you are age 50 or older). 1040 income tax form All others, multiply line 3 by 55% (. 1040 income tax form 55) (by 65% (. 1040 income tax form 65) if you are age 50 or older). 1040 income tax form 4. 1040 income tax form 4,980 5. 1040 income tax form 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 income tax form 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 income tax form 89,500 6. 1040 income tax form 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 income tax form 6,000 7. 1040 income tax form Deduction. 1040 income tax form Compare lines 4, 5, and 6. 1040 income tax form Enter the smallest amount here (or a smaller amount if you choose). 1040 income tax form Enter this amount on the Form 1040 or 1040A line for your IRA. 1040 income tax form (If the amount on line 6 is more than the amount on line 7, complete line 8. 1040 income tax form ) 7. 1040 income tax form 4,980 8. 1040 income tax form Nondeductible contributions. 1040 income tax form Subtract line 7 from line 5 or 6, whichever is smaller. 1040 income tax form Enter the result here and on line 1 of your Form 8606, Nondeductible IRAs. 1040 income tax form 8. 1040 income tax form 1,020 Appendix B. 1040 income tax form (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 income tax form Married filing jointly                   □ B. 1040 income tax form Single, Head of Household, Qualifying Widow(er), or Married filing separately  and lived apart from your spouse during the entire year                   □ C. 1040 income tax form Married filing separately and lived with your spouse at any time during the  year             1. 1040 income tax form 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 income tax form ) 1. 1040 income tax form 89,500 2. 1040 income tax form Deduction(s) from line 7 of Worksheet(s) 2 2. 1040 income tax form 4,980 3. 1040 income tax form Subtract line 2 from line 1 3. 1040 income tax form 84,520 4. 1040 income tax form Enter amount in box 5 of all Forms SSA-1099 and Forms RRB-1099 4. 1040 income tax form 12,000 5. 1040 income tax form Enter one-half of line 4 5. 1040 income tax form 6,000 6. 1040 income tax form Enter the amount of any foreign earned income exclusion, foreign housing exclusion, exclusion of income from U. 1040 income tax form S. 1040 income tax form 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 income tax form 0 7. 1040 income tax form Enter the amount of any tax-exempt interest reported on line 8b of Form 1040 or 1040A 7. 1040 income tax form 0 8. 1040 income tax form Add lines 3, 5, 6, and 7 8. 1040 income tax form 90,520 9. 1040 income tax form Enter the amount listed below for your filing status. 1040 income tax form $32,000 if you checked box A above. 1040 income tax form $25,000 if you checked box B above. 1040 income tax form $0 if you checked box C above. 1040 income tax form 9. 1040 income tax form 32,000 10. 1040 income tax form Subtract line 9 from line 8. 1040 income tax form If zero or less, enter -0- on this line. 1040 income tax form 10. 1040 income tax form 58,520 11. 1040 income tax form If line 10 is zero, stop here. 1040 income tax form None of your social security benefits are taxable. 1040 income tax form  If line 10 is more than zero, enter the amount listed below for your filing status. 1040 income tax form $12,000 if you checked box A above. 1040 income tax form $9,000 if you checked box B above. 1040 income tax form $0 if you checked box C above. 1040 income tax form 11. 1040 income tax form 12,000 12. 1040 income tax form Subtract line 11 from line 10. 1040 income tax form If zero or less, enter -0- 12. 1040 income tax form 46,520 13. 1040 income tax form Enter the smaller of line 10 or line 11 13. 1040 income tax form 12,000 14. 1040 income tax form Enter one-half of line 13 . 1040 income tax form 14. 1040 income tax form 6,000 15. 1040 income tax form Enter the smaller of line 5 or line 14 15. 1040 income tax form 6,000 16. 1040 income tax form Multiply line 12 by . 1040 income tax form 85. 1040 income tax form If line 12 is zero, enter -0- 16. 1040 income tax form 39,542 17. 1040 income tax form Add lines 15 and 16 17. 1040 income tax form 45,542 18. 1040 income tax form Multiply line 4 by . 1040 income tax form 85 18. 1040 income tax form 10,200 19. 1040 income tax form Taxable social security benefits. 1040 income tax form Enter the smaller of line 17 or line 18 19. 1040 income tax form 10,200 Appendix C. 1040 income tax form Life Expectancy Tables   Table I (Single Life Expectancy) (For Use by Beneficiaries)         Age Life Expectancy Age Life Expectancy 0 82. 1040 income tax form 4 28 55. 1040 income tax form 3 1 81. 1040 income tax form 6 29 54. 1040 income tax form 3 2 80. 1040 income tax form 6 30 53. 1040 income tax form 3 3 79. 1040 income tax form 7 31 52. 1040 income tax form 4 4 78. 1040 income tax form 7 32 51. 1040 income tax form 4 5 77. 1040 income tax form 7 33 50. 1040 income tax form 4 6 76. 1040 income tax form 7 34 49. 1040 income tax form 4 7 75. 1040 income tax form 8 35 48. 1040 income tax form 5 8 74. 1040 income tax form 8 36 47. 1040 income tax form 5 9 73. 1040 income tax form 8 37 46. 1040 income tax form 5 10 72. 1040 income tax form 8 38 45. 1040 income tax form 6 11 71. 1040 income tax form 8 39 44. 1040 income tax form 6 12 70. 1040 income tax form 8 40 43. 1040 income tax form 6 13 69. 1040 income tax form 9 41 42. 1040 income tax form 7 14 68. 1040 income tax form 9 42 41. 1040 income tax form 7 15 67. 1040 income tax form 9 43 40. 1040 income tax form 7 16 66. 1040 income tax form 9 44 39. 1040 income tax form 8 17 66. 1040 income tax form 0 45 38. 1040 income tax form 8 18 65. 1040 income tax form 0 46 37. 1040 income tax form 9 19 64. 1040 income tax form 0 47 37. 1040 income tax form 0 20 63. 1040 income tax form 0 48 36. 1040 income tax form 0 21 62. 1040 income tax form 1 49 35. 1040 income tax form 1 22 61. 1040 income tax form 1 50 34. 1040 income tax form 2 23 60. 1040 income tax form 1 51 33. 1040 income tax form 3 24 59. 1040 income tax form 1 52 32. 1040 income tax form 3 25 58. 1040 income tax form 2 53 31. 1040 income tax form 4 26 57. 1040 income tax form 2 54 30. 1040 income tax form 5 27 56. 1040 income tax form 2 55 29. 1040 income tax form 6 Appendix C. 1040 income tax form (Continued)   Table I (Single Life Expectancy) (For Use by Beneficiaries)         Age Life Expectancy Age Life Expectancy 56 28. 1040 income tax form 7 84 8. 1040 income tax form 1 57 27. 1040 income tax form 9 85 7. 1040 income tax form 6 58 27. 1040 income tax form 0 86 7. 1040 income tax form 1 59 26. 1040 income tax form 1 87 6. 1040 income tax form 7 60 25. 1040 income tax form 2 88 6. 1040 income tax form 3 61 24. 1040 income tax form 4 89 5. 1040 income tax form 9 62 23. 1040 income tax form 5 90 5. 1040 income tax form 5 63 22. 1040 income tax form 7 91 5. 1040 income tax form 2 64 21. 1040 income tax form 8 92 4. 1040 income tax form 9 65 21. 1040 income tax form 0 93 4. 1040 income tax form 6 66 20. 1040 income tax form 2 94 4. 1040 income tax form 3 67 19. 1040 income tax form 4 95 4. 1040 income tax form 1 68 18. 1040 income tax form 6 96 3. 1040 income tax form 8 69 17. 1040 income tax form 8 97 3. 1040 income tax form 6 70 17. 1040 income tax form 0 98 3. 1040 income tax form 4 71 16. 1040 income tax form 3 99 3. 1040 income tax form 1 72 15. 1040 income tax form 5 100 2. 1040 income tax form 9 73 14. 1040 income tax form 8 101 2. 1040 income tax form 7 74 14. 1040 income tax form 1 102 2. 1040 income tax form 5 75 13. 1040 income tax form 4 103 2. 1040 income tax form 3 76 12. 1040 income tax form 7 104 2. 1040 income tax form 1 77 12. 1040 income tax form 1 105 1. 1040 income tax form 9 78 11. 1040 income tax form 4 106 1. 1040 income tax form 7 79 10. 1040 income tax form 8 107 1. 1040 income tax form 5 80 10. 1040 income tax form 2 108 1. 1040 income tax form 4 81 9. 1040 income tax form 7 109 1. 1040 income tax form 2 82 9. 1040 income tax form 1 110 1. 1040 income tax form 1 83 8. 1040 income tax form 6 111 and over 1. 1040 income tax form 0 Appendix C. 1040 income tax form 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 income tax form 1 69. 1040 income tax form 6 69. 1040 income tax form 1 68. 1040 income tax form 7 68. 1040 income tax form 3 67. 1040 income tax form 9 67. 1040 income tax form 5 67. 1040 income tax form 2 66. 1040 income tax form 9 66. 1040 income tax form 6 21 69. 1040 income tax form 6 69. 1040 income tax form 1 68. 1040 income tax form 6 68. 1040 income tax form 2 67. 1040 income tax form 7 67. 1040 income tax form 3 66. 1040 income tax form 9 66. 1040 income tax form 6 66. 1040 income tax form 2 65. 1040 income tax form 9 22 69. 1040 income tax form 1 68. 1040 income tax form 6 68. 1040 income tax form 1 67. 1040 income tax form 6 67. 1040 income tax form 2 66. 1040 income tax form 7 66. 1040 income tax form 3 65. 1040 income tax form 9 65. 1040 income tax form 6 65. 1040 income tax form 2 23 68. 1040 income tax form 7 68. 1040 income tax form 2 67. 1040 income tax form 6 67. 1040 income tax form 1 66. 1040 income tax form 6 66. 1040 income tax form 2 65. 1040 income tax form 7 65. 1040 income tax form 3 64. 1040 income tax form 9 64. 1040 income tax form 6 24 68. 1040 income tax form 3 67. 1040 income tax form 7 67. 1040 income tax form 2 66. 1040 income tax form 6 66. 1040 income tax form 1 65. 1040 income tax form 6 65. 1040 income tax form 2 64. 1040 income tax form 7 64. 1040 income tax form 3 63. 1040 income tax form 9 25 67. 1040 income tax form 9 67. 1040 income tax form 3 66. 1040 income tax form 7 66. 1040 income tax form 2 65. 1040 income tax form 6 65. 1040 income tax form 1 64. 1040 income tax form 6 64. 1040 income tax form 2 63. 1040 income tax form 7 63. 1040 income tax form 3 26 67. 1040 income tax form 5 66. 1040 income tax form 9 66. 1040 income tax form 3 65. 1040 income tax form 7 65. 1040 income tax form 2 64. 1040 income tax form 6 64. 1040 income tax form 1 63. 1040 income tax form 6 63. 1040 income tax form 2 62. 1040 income tax form 8 27 67. 1040 income tax form 2 66. 1040 income tax form 6 65. 1040 income tax form 9 65. 1040 income tax form 3 64. 1040 income tax form 7 64. 1040 income tax form 2 63. 1040 income tax form 6 63. 1040 income tax form 1 62. 1040 income tax form 7 62. 1040 income tax form 2 28 66. 1040 income tax form 9 66. 1040 income tax form 2 65. 1040 income tax form 6 64. 1040 income tax form 9 64. 1040 income tax form 3 63. 1040 income tax form 7 63. 1040 income tax form 2 62. 1040 income tax form 7 62. 1040 income tax form 1 61. 1040 income tax form 7 29 66. 1040 income tax form 6 65. 1040 income tax form 9 65. 1040 income tax form 2 64. 1040 income tax form 6 63. 1040 income tax form 9 63. 1040 income tax form 3 62. 1040 income tax form 8 62. 1040 income tax form 2 61. 1040 income tax form 7 61. 1040 income tax form 2 30 66. 1040 income tax form 3 65. 1040 income tax form 6 64. 1040 income tax form 9 64. 1040 income tax form 2 63. 1040 income tax form 6 62. 1040 income tax form 9 62. 1040 income tax form 3 61. 1040 income tax form 8 61. 1040 income tax form 2 60. 1040 income tax form 7 31 66. 1040 income tax form 1 65. 1040 income tax form 3 64. 1040 income tax form 6 63. 1040 income tax form 9 63. 1040 income tax form 2 62. 1040 income tax form 6 62. 1040 income tax form 0 61. 1040 income tax form 4 60. 1040 income tax form 8 60. 1040 income tax form 2 32 65. 1040 income tax form 8 65. 1040 income tax form 1 64. 1040 income tax form 3 63. 1040 income tax form 6 62. 1040 income tax form 9 62. 1040 income tax form 2 61. 1040 income tax form 6 61. 1040 income tax form 0 60. 1040 income tax form 4 59. 1040 income tax form 8 33 65. 1040 income tax form 6 64. 1040 income tax form 8 64. 1040 income tax form 1 63. 1040 income tax form 3 62. 1040 income tax form 6 61. 1040 income tax form 9 61. 1040 income tax form 3 60. 1040 income tax form 6 60. 1040 income tax form 0 59. 1040 income tax form 4 34 65. 1040 income tax form 4 64. 1040 income tax form 6 63. 1040 income tax form 8 63. 1040 income tax form 1 62. 1040 income tax form 3 61. 1040 income tax form 6 60. 1040 income tax form 9 60. 1040 income tax form 3 59. 1040 income tax form 6 59. 1040 income tax form 0 35 65. 1040 income tax form 2 64. 1040 income tax form 4 63. 1040 income tax form 6 62. 1040 income tax form 8 62. 1040 income tax form 1 61. 1040 income tax form 4 60. 1040 income tax form 6 59. 1040 income tax form 9 59. 1040 income tax form 3 58. 1040 income tax form 6 36 65. 1040 income tax form 0 64. 1040 income tax form 2 63. 1040 income tax form 4 62. 1040 income tax form 6 61. 1040 income tax form 9 61. 1040 income tax form 1 60. 1040 income tax form 4 59. 1040 income tax form 6 59. 1040 income tax form 0 58. 1040 income tax form 3 37 64. 1040 income tax form 9 64. 1040 income tax form 0 63. 1040 income tax form 2 62. 1040 income tax form 4 61. 1040 income tax form 6 60. 1040 income tax form 9 60. 1040 income tax form 1 59. 1040 income tax form 4 58. 1040 income tax form 7 58. 1040 income tax form 0 38 64. 1040 income tax form 7 63. 1040 income tax form 9 63. 1040 income tax form 0 62. 1040 income tax form 2 61. 1040 income tax form 4 60. 1040 income tax form 6 59. 1040 income tax form 9 59. 1040 income tax form 1 58. 1040 income tax form 4 57. 1040 income tax form 7 39 64. 1040 income tax form 6 63. 1040 income tax form 7 62. 1040 income tax form 9 62. 1040 income tax form 1 61. 1040 income tax form 2 60. 1040 income tax form 4 59. 1040 income tax form 6 58. 1040 income tax form 9 58. 1040 income tax form 1 57. 1040 income tax form 4 40 64. 1040 income tax form 4 63. 1040 income tax form 6 62. 1040 income tax form 7 61. 1040 income tax form 9 61. 1040 income tax form 1 60. 1040 income tax form 2 59. 1040 income tax form 4 58. 1040 income tax form 7 57. 1040 income tax form 9 57. 1040 income tax form 1 41 64. 1040 income tax form 3 63. 1040 income tax form 5 62. 1040 income tax form 6 61. 1040 income tax form 7 60. 1040 income tax form 9 60. 1040 income tax form 1 59. 1040 income tax form 3 58. 1040 income tax form 5 57. 1040 income tax form 7 56. 1040 income tax form 9 42 64. 1040 income tax form 2 63. 1040 income tax form 3 62. 1040 income tax form 5 61. 1040 income tax form 6 60. 1040 income tax form 8 59. 1040 income tax form 9 59. 1040 income tax form 1 58. 1040 income tax form 3 57. 1040 income tax form 5 56. 1040 income tax form 7 43 64. 1040 income tax form 1 63. 1040 income tax form 2 62. 1040 income tax form 4 61. 1040 income tax form 5 60. 1040 income tax form 6 59. 1040 income tax form 8 58. 1040 income tax form 9 58. 1040 income tax form 1 57. 1040 income tax form 3 56. 1040 income tax form 5 44 64. 1040 income tax form 0 63. 1040 income tax form 1 62. 1040 income tax form 2 61. 1040 income tax form 4 60. 1040 income tax form 5 59. 1040 income tax form 6 58. 1040 income tax form 8 57. 1040 income tax form 9 57. 1040 income tax form 1 56. 1040 income tax form 3 45 64. 1040 income tax form 0 63. 1040 income tax form 0 62. 1040 income tax form 2 61. 1040 income tax form 3 60. 1040 income tax form 4 59. 1040 income tax form 5 58. 1040 income tax form 6 57. 1040 income tax form 8 56. 1040 income tax form 9 56. 1040 income tax form 1 46 63. 1040 income tax form 9 63. 1040 income tax form 0 62. 1040 income tax form 1 61. 1040 income tax form 2 60. 1040 income tax form 3 59. 1040 income tax form 4 58. 1040 income tax form 5 57. 1040 income tax form 7 56. 1040 income tax form 8 56. 1040 income tax form 0 47 63. 1040 income tax form 8 62. 1040 income tax form 9 62. 1040 income tax form 0 61. 1040 income tax form 1 60. 1040 income tax form 2 59. 1040 income tax form 3 58. 1040 income tax form 4 57. 1040 income tax form 5 56. 1040 income tax form 7 55. 1040 income tax form 8 48 63. 1040 income tax form 7 62. 1040 income tax form 8 61. 1040 income tax form 9 61. 1040 income tax form 0 60. 1040 income tax form 1 59. 1040 income tax form 2 58. 1040 income tax form 3 57. 1040 income tax form 4 56. 1040 income tax form 5 55. 1040 income tax form 7 49 63. 1040 income tax form 7 62. 1040 income tax form 8 61. 1040 income tax form 8 60. 1040 income tax form 9 60. 1040 income tax form 0 59. 1040 income tax form 1 58. 1040 income tax form 2 57. 1040 income tax form 3 56. 1040 income tax form 4 55. 1040 income tax form 6 50 63. 1040 income tax form 6 62. 1040 income tax form 7 61. 1040 income tax form 8 60. 1040 income tax form 8 59. 1040 income tax form 9 59. 1040 income tax form 0 58. 1040 income tax form 1 57. 1040 income tax form 2 56. 1040 income tax form 3 55. 1040 income tax form 4 51 63. 1040 income tax form 6 62. 1040 income tax form 6 61. 1040 income tax form 7 60. 1040 income tax form 8 59. 1040 income tax form 9 58. 1040 income tax form 9 58. 1040 income tax form 0 57. 1040 income tax form 1 56. 1040 income tax form 2 55. 1040 income tax form 3 52 63. 1040 income tax form 5 62. 1040 income tax form 6 61. 1040 income tax form 7 60. 1040 income tax form 7 59. 1040 income tax form 8 58. 1040 income tax form 9 58. 1040 income tax form 0 57. 1040 income tax form 1 56. 1040 income tax form 1 55. 1040 income tax form 2 53 63. 1040 income tax form 5 62. 1040 income tax form 5 61. 1040 income tax form 6 60. 1040 income tax form 7 59. 1040 income tax form 7 58. 1040 income tax form 8 57. 1040 income tax form 9 57. 1040 income tax form 0 56. 1040 income tax form 1 55. 1040 income tax form 2 54 63. 1040 income tax form 5 62. 1040 income tax form 5 61. 1040 income tax form 6 60. 1040 income tax form 6 59. 1040 income tax form 7 58. 1040 income tax form 8 57. 1040 income tax form 8 56. 1040 income tax form 9 56. 1040 income tax form 0 55. 1040 income tax form 1 55 63. 1040 income tax form 4 62. 1040 income tax form 5 61. 1040 income tax form 5 60. 1040 income tax form 6 59. 1040 income tax form 6 58. 1040 income tax form 7 57. 1040 income tax form 8 56. 1040 income tax form 8 55. 1040 income tax form 9 55. 1040 income tax form 0 56 63. 1040 income tax form 4 62. 1040 income tax form 4 61. 1040 income tax form 5 60. 1040 income tax form 5 59. 1040 income tax form 6 58. 1040 income tax form 7 57. 1040 income tax form 7 56. 1040 income tax form 8 55. 1040 income tax form 9 54. 1040 income tax form 9 57 63. 1040 income tax form 4 62. 1040 income tax form 4 61. 1040 income tax form 5 60. 1040 income tax form 5 59. 1040 income tax form 6 58. 1040 income tax form 6 57. 1040 income tax form 7 56. 1040 income tax form 7 55. 1040 income tax form 8 54. 1040 income tax form 9 58 63. 1040 income tax form 3 62. 1040 income tax form 4 61. 1040 income tax form 4 60. 1040 income tax form 5 59. 1040 income tax form 5 58. 1040 income tax form 6 57. 1040 income tax form 6 56. 1040 income tax form 7 55. 1040 income tax form 8 54. 1040 income tax form 8 59 63. 1040 income tax form 3 62. 1040 income tax form 3 61. 1040 income tax form 4 60. 1040 income tax form 4 59. 1040 income tax form 5 58. 1040 income tax form 5 57. 1040 income tax form 6 56. 1040 income tax form 7 55. 1040 income tax form 7 54. 1040 income tax form 8 Appendix C. 1040 income tax form (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 income tax form 3 62. 1040 income tax form 3 61. 1040 income tax form 4 60. 1040 income tax form 4 59. 1040 income tax form 5 58. 1040 income tax form 5 57. 1040 income tax form 6 56. 1040 income tax form 6 55. 1040 income tax form 7 54. 1040 income tax form 7 61 63. 1040 income tax form 3 62. 1040 income tax form 3 61. 1040 income tax form 3 60. 1040 income tax form 4 59. 1040 income tax form 4 58. 1040 income tax form 5 57. 1040 income tax form 5 56. 1040 income tax form 6 55. 1040 income tax form 6 54. 1040 income tax form 7 62 63. 1040 income tax form 2 62. 1040 income tax form 3 61. 1040 income tax form 3 60. 1040 income tax form 4 59. 1040 income tax form 4 58. 1040 income tax form 4 57. 1040 income tax form 5 56. 1040 income tax form 5 55. 1040 income tax form 6 54. 1040 income tax form 7 63 63. 1040 income tax form 2 62. 1040 income tax form 3 61. 1040 income tax form 3 60. 1040 income tax form 3 59. 1040 income tax form 4 58. 1040 income tax form 4 57. 1040 income tax form 5 56. 1040 income tax form 5 55. 1040 income tax form 6 54. 1040 income tax form 6 64 63. 1040 income tax form 2 62. 1040 income tax form 2 61. 1040 income tax form 3 60. 1040 income tax form 3 59. 1040 income tax form 4 58. 1040 income tax form 4 57. 1040 income tax form 4 56. 1040 income tax form 5 55. 1040 income tax form 5 54. 1040 income tax form 6 65 63. 1040 income tax form 2 62. 1040 income tax form 2 61. 1040 income tax form 3 60. 1040 income tax form 3 59. 1040 income tax form 3 58. 1040 income tax form 4 57. 1040 income tax form 4 56. 1040 income tax form 5 55. 1040 income tax form 5 54. 1040 income tax form 6 66 63. 1040 income tax form 2 62. 1040 income tax form 2 61. 1040 income tax form 2 60. 1040 income tax form 3 59. 1040 income tax form 3 58. 1040 income tax form 4 57. 1040 income tax form 4 56. 1040 income tax form 4 55. 1040 income tax form 5 54. 1040 income tax form 5 67 63. 1040 income tax form 2 62. 1040 income tax form 2 61. 1040 income tax form 2 60. 1040 income tax form 3 59. 1040 income tax form 3 58. 1040 income tax form 3 57. 1040 income tax form 4 56. 1040 income tax form 4 55. 1040 income tax form 5 54. 1040 income tax form 5 68 63. 1040 income tax form 1 62. 1040 income tax form 2 61. 1040 income tax form 2 60. 1040 income tax form 2 59. 1040 income tax form 3 58. 1040 income tax form 3 57. 1040 income tax form 4 56. 1040 income tax form 4 55. 1040 income tax form 4 54. 1040 income tax form 5 69 63. 1040 income tax form 1 62. 1040 income tax form 2 61. 1040 income tax form 2 60. 1040 income tax form 2 59. 1040 income tax form 3 58. 1040 income tax form 3 57. 1040 income tax form 3 56. 1040 income tax form 4 55. 1040 income tax form 4 54. 1040 income tax form 5 70 63. 1040 income tax form 1 62. 1040 income tax form 2 61. 1040 income tax form 2 60. 1040 income tax form 2 59. 1040 income tax form 3 58. 1040 income tax form 3 57. 1040 income tax form 3 56. 1040 income tax form 4 55. 1040 income tax form 4 54. 1040 income tax form 4 71 63. 1040 income tax form 1 62. 1040 income tax form 1 61. 1040 income tax form 2 60. 1040 income tax form 2 59. 1040 income tax form 2 58. 1040 income tax form 3 57. 1040 income tax form 3 56. 1040 income tax form 4 55. 1040 income tax form 4 54. 1040 income tax form 4 72 63. 1040 income tax form 1 62. 1040 income tax form 1 61. 1040 income tax form 2 60. 1040 income tax form 2 59. 1040 income tax form 2 58. 1040 income tax form 3 57. 1040 income tax form 3 56. 1040 income tax form 3 55. 1040 income tax form 4 54. 1040 income tax form 4 73 63. 1040 income tax form 1 62. 1040 income tax form 1 61. 1040 income tax form 2 60. 1040 income tax form 2 59. 1040 income tax form 2 58. 1040 income tax form 3 57. 1040 income tax form 3 56. 1040 income tax form 3 55. 1040 income tax form 4 54. 1040 income tax form 4 74 63. 1040 income tax form 1 62. 1040 income tax form 1 61. 1040 income tax form 2 60. 1040 income tax form 2 59. 1040 income tax form 2 58. 1040 income tax form 2 57. 1040 income tax form 3 56. 1040 income tax form 3 55. 1040 income tax form 4 54. 1040 income tax form 4 75 63. 1040 income tax form 1 62. 1040 income tax form 1 61. 1040 income tax form 1 60. 1040 income tax form 2 59. 1040 income tax form 2 58. 1040 income tax form 2 57. 1040 income tax form 3 56. 1040 income tax form 3 55. 1040 income tax form 3 54. 1040 income tax form 4 76 63. 1040 income tax form 1 62. 1040 income tax form 1 61. 1040 income tax form 1 60. 1040 income tax form 2 59. 1040 income tax form 2 58. 1040 income tax form 2 57. 1040 income tax form 3 56. 1040 income tax form 3 55. 1040 income tax form 3 54. 1040 income tax form 4 77 63. 1040 income tax form 1 62. 1040 income tax form 1 61. 1040 income tax form 1 60. 1040 income tax form 2 59. 1040 income tax form 2 58. 1040 income tax form 2 57. 1040 income tax form 3 56. 1040 income tax form 3 55. 1040 income tax form 3 54. 1040 income tax form 4 78 63. 1040 income tax form 1 62. 1040 income tax form 1 61. 1040 income tax form 1 60. 1040 income tax form 2 59. 1040 income tax form 2 58. 1040 income tax form 2 57. 1040 income tax form 3 56. 1040 income tax form 3 55. 1040 income tax form 3 54. 1040 income tax form 4 79 63. 1040 income tax form 1 62. 1040 income tax form 1 61. 1040 income tax form 1 60. 1040 income tax form 2 59. 1040 income tax form 2 58. 1040 income tax form 2 57. 1040 income tax form 2 56. 1040 income tax form 3 55. 1040 income tax form 3 54. 1040 income tax form 3 80 63. 1040 income tax form 1 62. 1040 income tax form 1 61. 1040 income tax form 1 60. 1040 income tax form 1 59. 1040 income tax form 2 58. 1040 income tax form 2 57. 1040 income tax form 2 56. 1040 income tax form 3 55. 1040 income tax form 3 54. 1040 income tax form 3 81 63. 1040 income tax form 1 62. 1040 income tax form 1 61. 1040 income tax form 1 60. 1040 income tax form 1 59. 1040 income tax form 2 58. 1040 income tax form 2 57. 1040 income tax form 2 56. 1040 income tax form 3 55. 1040 income tax form 3 54. 1040 income tax form 3 82 63. 1040 income tax form 1 62. 1040 income tax form 1 61. 1040 income tax form 1 60. 1040 income tax form 1 59. 1040 income tax form 2 58. 1040 income tax form 2 57. 1040 income tax form 2 56. 1040 income tax form 3 55. 1040 income tax form 3 54. 1040 income tax form 3 83 63. 1040 income tax form 1 62. 1040 income tax form 1 61. 1040 income tax form 1 60. 1040 income tax form 1 59. 1040 income tax form 2 58. 1040 income tax form 2 57. 1040 income tax form 2 56. 1040 income tax form 3 55. 1040 income tax form 3 54. 1040 income tax form 3 84 63. 1040 income tax form 0 62. 1040 income tax form 1 61. 1040 income tax form 1 60. 1040 income tax form 1 59. 1040 income tax form 2 58. 1040 income tax form 2 57. 1040 income tax form 2 56. 1040 income tax form 3 55. 1040 income tax form 3 54. 1040 income tax form 3 85 63. 1040 income tax form 0 62. 1040 income tax form 1 61. 1040 income tax form 1 60. 1040 income tax form 1 59. 1040 income tax form 2 58. 1040 income tax form 2 57. 1040 income tax form 2 56. 1040 income tax form 3 55. 1040 income tax form 3 54. 1040 income tax form 3 86 63. 1040 income tax form 0 62. 1040 income tax form 1 61. 1040 income tax form 1 60. 1040 income tax form 1 59. 1040 income tax form 2 58. 1040 income tax form 2 57. 1040 income tax form 2 56. 1040 income tax form 2 55. 1040 income tax form 3 54. 1040 income tax form 3 87 63. 1040 income tax form 0 62. 1040 income tax form 1 61. 1040 income tax form 1 60. 1040 income tax form 1 59. 1040 income tax form 2 58. 1040 income tax form 2 57. 1040 income tax form 2 56. 1040 income tax form 2 55. 1040 income tax form 3 54. 1040 income tax form 3 88 63. 1040 income tax form 0 62. 1040 income tax form 1 61. 1040 income tax form 1 60. 1040 income tax form 1 59. 1040 income tax form 2 58. 1040 income tax form 2 57. 1040 income tax form 2 56. 1040 income tax form 2 55. 1040 income tax form 3 54. 1040 income tax form 3 89 63. 1040 income tax form 0 62. 1040 income tax form 1 61. 1040 income tax form 1 60. 1040 income tax form 1 59. 1040 income tax form 1 58. 1040 income tax form 2 57. 1040 income tax form 2 56. 1040 income tax form 2 55. 1040 income tax form 3 54. 1040 income tax form 3 90 63. 1040 income tax form 0 62. 1040 income tax form 1 61. 1040 income tax form 1 60. 1040 income tax form 1 59. 1040 income tax form 1 58. 1040 income tax form 2 57. 1040 income tax form 2 56. 1040 income tax form 2 55. 1040 income tax form 3 54. 1040 income tax form 3 91 63. 1040 income tax form 0 62. 1040 income tax form 1 61. 1040 income tax form 1 60. 1040 income tax form 1 59. 1040 income tax form 1 58. 1040 income tax form 2 57. 1040 income tax form 2 56. 1040 income tax form 2 55. 1040 income tax form 3 54. 1040 income tax form 3 92 63. 1040 income tax form 0 62. 1040 income tax form 1 61. 1040 income tax form 1 60. 1040 income tax form 1 59. 1040 income tax form 1 58. 1040 income tax form 2 57. 1040 income tax form 2 56. 1040 income tax form 2 55. 1040 income tax form 3 54. 1040 income tax form 3 93 63. 1040 income tax form 0 62. 1040 income tax form 1 61. 1040 income tax form 1 60. 1040 income tax form 1 59. 1040 income tax form 1 58. 1040 income tax form 2 57. 1040 income tax form 2 56. 1040 income tax form 2 55. 1040 income tax form 3 54. 1040 income tax form 3 94 63. 1040 income tax form 0 62. 1040 income tax form 1 61. 1040 income tax form 1 60. 1040 income tax form 1 59. 1040 income tax form 1 58. 1040 income tax form 2 57. 1040 income tax form 2 56. 1040 income tax form 2 55. 1040 income tax form 3 54. 1040 income tax form 3 95 63. 1040 income tax form 0 62. 1040 income tax form 1 61. 1040 income tax form 1 60. 1040 income tax form 1 59. 1040 income tax form 1 58. 1040 income tax form 2 57. 1040 income tax form 2 56. 1040 income tax form 2 55. 1040 income tax form 3 54. 1040 income tax form 3 96 63. 1040 income tax form 0 62. 1040 income tax form 1 61. 1040 income tax form 1 60. 1040 income tax form 1 59. 1040 income tax form 1 58. 1040 income tax form 2 57. 1040 income tax form 2 56. 1040 income tax form 2 55. 1040 income tax form 3 54. 1040 income tax form 3 97 63. 1040 income tax form 0 62. 1040 income tax form 1 61. 1040 income tax form 1 60. 1040 income tax form 1 59. 1040 income tax form 1 58. 1040 income tax form 2 57. 1040 income tax form 2 56. 1040 income tax form 2 55. 1040 income tax form 3 54. 1040 income tax form 3 98 63. 1040 income tax form 0 62. 1040 income tax form 1 61. 1040 income tax form 1 60. 1040 income tax form 1 59. 1040 income tax form 1 58. 1040 income tax form 2 57. 1040 income tax form 2 56. 1040 income tax form 2 55. 1040 income tax form 3 54. 1040 income tax form 3 99 63. 1040 income tax form 0 62. 1040 income tax form 1 61. 1040 income tax form 1 60. 1040 income tax form 1 59. 1040 income tax form 1 58. 1040 income tax form 2 57. 1040 income tax form 2 56. 1040 income tax form 2 55. 1040 income tax form 3 54. 1040 income tax form 3 Appendix C. 1040 income tax form (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 income tax form 0 62. 1040 income tax form 1 61. 1040 income tax form 1 60. 1040 income tax form 1 59. 1040 income tax form 1 58. 1040 income tax form 2 57. 1040 income tax form 2 56. 1040 income tax form 2 55. 1040 income tax form 3 54. 1040 income tax form 3 101 63. 1040 income tax form 0 62. 1040 income tax form 1 61. 1040 income tax form 1 60. 1040 income tax form 1 59. 1040 income tax form 1 58. 1040 income tax form 2 57. 1040 income tax form 2 56. 1040 income tax form 2 55. 1040 income tax form 3 54. 1040 income tax form 3 102 63. 1040 income tax form 0 62. 1040 income tax form 1 61. 1040 income tax form 1 60. 1040 income tax form 1 59. 1040 income tax form 1 58. 1040 income tax form 2 57. 1040 income tax form 2 56. 1040 income tax form 2 55. 1040 income tax form 3 54. 1040 income tax form 3 103 63. 1040 income tax form 0 62. 1040 income tax form 1 61. 1040 income tax form 1 60. 1040 income tax form 1 59. 1040 income tax form 1 58. 1040 income tax form 2 57. 1040 income tax form 2 56. 1040 income tax form 2 55. 1040 income tax form 3 54. 1040 income tax form 3 104 63. 1040 income tax form 0 62. 1040 income tax form 1 61. 1040 income tax form 1 60. 1040 income tax form 1 59. 1040 income tax form 1 58. 1040 income tax form 2 57. 1040 income tax form 2 56. 1040 income tax form 2 55. 1040 income tax form 3 54. 1040 income tax form 3 105 63. 1040 income tax form 0 62. 1040 income tax form 1 61. 1040 income tax form 1 60. 1040 income tax form 1 59. 1040 income tax form 1 58. 1040 income tax form 2 57. 1040 income tax form 2 56. 1040 income tax form 2 55. 1040 income tax form 3 54. 1040 income tax form 3 106 63. 1040 income tax form 0 62. 1040 income tax form 1 61. 1040 income tax form 1 60. 1040 income tax form 1 59. 1040 income tax form 1 58. 1040 income tax form 2 57. 1040 income tax form 2 56. 1040 income tax form 2 55. 1040 income tax form 3 54. 1040 income tax form 3 107 63. 1040 income tax form 0 62. 1040 income tax form 1 61. 1040 income tax form 1 60. 1040 income tax form 1 59. 1040 income tax form 1 58. 1040 income tax form 2 57. 1040 income tax form 2 56. 1040 income tax form 2 55. 1040 income tax form 3 54. 1040 income tax form 3 108 63. 1040 income tax form 0 62. 1040 income tax form 1 61. 1040 income tax form 1 60. 1040 income tax form 1 59. 1040 income tax form 1 58. 1040 income tax form 2 57. 1040 income tax form 2 56. 1040 income tax form 2 55. 1040 income tax form 3 54. 1040 income tax form 3 109 63. 1040 income tax form 0 62. 1040 income tax form 1 61. 1040 income tax form 1 60. 1040 income tax form 1 59. 1040 income tax form 1 58. 1040 income tax form 2 57. 1040 income tax form 2 56. 1040 income tax form 2 55. 1040 income tax form 3 54. 1040 income tax form 3 110 63. 1040 income tax form 0 62. 1040 income tax form 1 61. 1040 income tax form 1 60. 1040 income tax form 1 59. 1040 income tax form 1 58. 1040 income tax form 2 57. 1040 income tax form 2 56. 1040 income tax form 2 55. 1040 income tax form 3 54. 1040 income tax form 3 111 63. 1040 income tax form 0 62. 1040 income tax form 1 61. 1040 income tax form 1 60. 1040 income tax form 1 59. 1040 income tax form 1 58. 1040 income tax form 2 57. 1040 income tax form 2 56. 1040 income tax form 2 55. 1040 income tax form 3 54. 1040 income tax form 3 112 63. 1040 income tax form 0 62. 1040 income tax form 1 61. 1040 income tax form 1 60. 1040 income tax form 1 59. 1040 income tax form 1 58. 1040 income tax form 2 57. 1040 income tax form 2 56. 1040 income tax form 2 55. 1040 income tax form 3 54. 1040 income tax form 3 113 63. 1040 income tax form 0 62. 1040 income tax form 1 61. 1040 income tax form 1 60. 1040 income tax form 1 59. 1040 income tax form 1 58. 1040 income tax form 2 57. 1040 income tax form 2 56. 1040 income tax form 2 55. 1040 income tax form 3 54. 1040 income tax form 3 114 63. 1040 income tax form 0 62. 1040 income tax form 1 61. 1040 income tax form 1 60. 1040 income tax form 1 59. 1040 income tax form 1 58. 1040 income tax form 2 57. 1040 income tax form 2 56. 1040 income tax form 2 55. 1040 income tax form 3 54. 1040 income tax form 3 115+ 63. 1040 income tax form 0 62. 1040 income tax form 1 61. 1040 income tax form 1 60. 1040 income tax form 1 59. 1040 income tax form 1 58. 1040 income tax form 2 57. 1040 income tax form 2 56. 1040 income tax form 2 55. 1040 income tax form 3 54. 1040 income tax form 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 income tax form 2 59. 1040 income tax form 7 59. 1040 income tax form 2 58. 1040 income tax form 8 58. 1040 income tax form 4 58. 1040 income tax form 0 57. 1040 income tax form 6 57. 1040 income tax form 3 57. 1040 income tax form 0 56. 1040 income tax form 7 31 59. 1040 income tax form 7 59. 1040 income tax form 2 58. 1040 income tax form 7 58. 1040 income tax form 2 57. 1040 income tax form 8 57. 1040 income tax form 4 57. 1040 income tax form 0 56. 1040 income tax form 6 56. 1040 income tax form 3 56. 1040 income tax form 0 32 59. 1040 income tax form 2 58. 1040 income tax form 7 58. 1040 income tax form 2 57. 1040 income tax form 7 57. 1040 income tax form 2 56. 1040 income tax form 8 56. 1040 income tax form 4 56. 1040 income tax form 0 55. 1040 income tax form 6 55. 1040 income tax form 3 33 58. 1040 income tax form 8 58. 1040 income tax form 2 57. 1040 income tax form 7 57. 1040 income tax form 2 56. 1040 income tax form 7 56. 1040 income tax form 2 55. 1040 income tax form 8 55. 1040 income tax form 4 55. 1040 income tax form 0 54. 1040 income tax form 7 34 58. 1040 income tax form 4 57. 1040 income tax form 8 57. 1040 income tax form 2 56. 1040 income tax form 7 56. 1040 income tax form 2 55. 1040 income tax form 7 55. 1040 income tax form 3 54. 1040 income tax form 8 54. 1040 income tax form 4 54. 1040 income tax form 0 35 58. 1040 income tax form 0 57. 1040 income tax form 4 56. 1040 income tax form 8 56. 1040 income tax form 2 55. 1040 income tax form 7 55. 1040 income tax form 2 54. 1040 income tax form 7 54. 1040 income tax form 3 53. 1040 income tax form 8 53. 1040 income tax form 4 36 57. 1040 income tax form 6 57. 1040 income tax form 0 56. 1040 income tax form 4 55. 1040 income tax form 8 55. 1040 income tax form 3 54. 1040 income tax form 7 54. 1040 income tax form 2 53. 1040 income tax form 7 53. 1040 income tax form 3 52. 1040 income tax form 8 37 57. 1040 income tax form 3 56. 1040 income tax form 6 56. 1040 income tax form 0 55. 1040 income tax form 4 54. 1040 income tax form 8 54. 1040 income tax form 3 53. 1040 income tax form 7 53. 1040 income tax form 2 52. 1040 income tax form 7 52. 1040 income tax form 3 38 57. 1040 income tax form 0 56. 1040 income tax form 3 55. 1040 income tax form 6 55. 1040 income tax form 0 54. 1040 income tax form 4 53. 1040 income tax form 8 53. 1040 income tax form 3 52. 1040 income tax form 7 52. 1040 income tax form 2 51. 1040 income tax form 7 39 56. 1040 income tax form 7 56. 1040 income tax form 0 55. 1040 income tax form 3 54. 1040 income tax form 7 54. 1040 income tax form 0 53. 1040 income tax form 4 52. 1040 income tax form 8 52. 1040 income tax form 3 51. 1040 income tax form 7 51. 1040 income tax form 2 40 56. 1040 income tax form 4 55. 1040 income tax form 7 55. 1040 income tax form 0 54. 1040 income tax form 3 53. 1040 income tax form 7 53. 1040 income tax form 0 52. 1040 income tax form 4 51. 1040 income tax form 8 51. 1040 income tax form 3 50. 1040 income tax form 8 41 56. 1040 income tax form 1 55. 1040 income tax form 4 54. 1040 income tax form 7 54. 1040 income tax form 0 53. 1040 income tax form 3 52. 1040 income tax form 7 52. 1040 income tax form 0 51. 1040 income tax form 4 50. 1040 income tax form 9 50. 1040 income tax form 3 42 55. 1040 income tax form 9 55. 1040 income tax form 2 54. 1040 income tax form 4 53. 1040 income tax form 7 53. 1040 income tax form 0 52. 1040 income tax form 3 51. 1040 income tax form 7 51. 1040 income tax form 1 50. 1040 income tax form 4 49. 1040 income tax form 9 43 55. 1040 income tax form 7 54. 1040 income tax form 9 54. 1040 income tax form 2 53. 1040 income tax form 4 52. 1040 income tax form 7 52. 1040 income tax form 0 51. 1040 income tax form 3 50. 1040 income tax form 7 50. 1040 income tax form 1 49. 1040 income tax form 5 44 55. 1040 income tax form 5 54. 1040 income tax form 7 53. 1040 income tax form 9 53. 1040 income tax form 2 52. 1040 income tax form 4 51. 1040 income tax form 7 51. 1040 income tax form 0 50. 1040 income tax form 4 49. 1040 income tax form 7 49. 1040 income tax form 1 45 55. 1040 income tax form 3 54. 1040 income tax form 5 53. 1040 income tax form 7 52. 1040 income tax form 9 52. 1040 income tax form 2 51. 1040 income tax form 5 50. 1040 income tax form 7 50. 1040 income tax form 0 49. 1040 income tax form 4 48. 1040 income tax form 7 46 55. 1040 income tax form 1 54. 1040 income tax form 3 53. 1040 income tax form 5 52. 1040 income tax form 7 52. 1040 income tax form 0 51. 1040 income tax form 2 50. 1040 income tax form 5 49. 1040 income tax form 8 49. 1040 income tax form 1 48. 1040 income tax form 4 47 55. 1040 income tax form 0 54. 1040 income tax form 1 53. 1040 income tax form 3 52. 1040 income tax form 5 51. 1040 income tax form 7 51. 1040 income tax form 0 50. 1040 income tax form 2 49. 1040 income tax form 5 48. 1040 income tax form 8 48. 1040 income tax form 1 48 54. 1040 income tax form 8 54. 1040 income tax form 0 53. 1040 income tax form 2 52. 1040 income tax form 3 51. 1040 income tax form 5 50. 1040 income tax form 8 50. 1040 income tax form 0 49. 1040 income tax form 2 48. 1040 income tax form 5 47. 1040 income tax form 8 Appendix C. 1040 income tax form (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 income tax form 7 53. 1040 income tax form 8 53. 1040 income tax form 0 52. 1040 income tax form 2 51. 1040 income tax form 4 50. 1040 income tax form 6 49. 1040 income tax form 8 49. 1040 income tax form 0 48. 1040 income tax form 2 47. 1040 income tax form 5 50 54. 1040 income tax form 6 53. 1040 income tax form 7 52. 1040 income tax form 9 52. 1040 income tax form 0 51. 1040 income tax form 2 50. 1040 income tax form 4 49. 1040 income tax form 6 48. 1040 income tax form 8 48. 1040 income tax form 0 47. 1040 income tax form 3 51 54. 1040 income tax form 5 53. 1040 income tax form 6 52. 1040 income tax form 7 51. 1040 income tax form 9 51. 1040 income tax form 0 50. 1040 income tax form 2 49. 1040 income tax form 4 48. 1040 income tax form 6 47. 1040 income tax form 8 47. 1040 income tax form 0 52 54. 1040 income tax form 4 53. 1040 income tax form 5 52. 1040 income tax form 6 51. 1040 income tax form 7 50. 1040 income tax form 9 50. 1040 income tax form 0 49. 1040 income tax form 2 48. 1040 income tax form 4 47. 1040 income tax form 6 46. 1040 income tax form 8 53 54. 1040 income tax form 3 53. 1040 income tax form 4 52. 1040 income tax form 5 51. 1040 income tax form 6 50. 1040 income tax form 8 49. 1040 income tax form 9 49. 1040 income tax form 1 48. 1040 income tax form 2 47. 1040 income tax form 4 46. 1040 income tax form 6 54 54. 1040 income tax form 2 53. 1040 income tax form 3 52. 1040 income tax form 4 51. 1040 income tax form 5 50. 1040 income tax form 6 49. 1040 income tax form 8 48. 1040 income tax form 9 48. 1040 income tax form 1 47. 1040 income tax form 2 46. 1040 income tax form 4 55 54. 1040 income tax form 1 53. 1040 income tax form 2 52. 1040 income tax form 3 51. 1040 income tax form 4 50. 1040 income tax form 5 49. 1040 income tax form 7 48. 1040 income tax form 8 47. 1040 income tax form 9 47. 1040 income tax form 1 46. 1040 income tax form 3 56 54. 1040 income tax form 0 53. 1040 income tax form 1 52. 1040 income tax form 2 51. 1040 income tax form 3 50. 1040 income tax form 4 49. 1040 income tax form 5 48. 1040 income tax form 7 47. 1040 income tax form 8 47. 1040 income tax form 0 46. 1040 income tax form 1 57 54. 1040 income tax form 0 53. 1040 income tax form 0 52. 1040 income tax form 1 51. 1040 income tax form 2 50. 1040 income tax form 3 49. 1040 income tax form 4 48. 1040 income tax form 6 47. 1040 income tax form 7 46. 1040 income tax form 8 46. 1040 income tax form 0 58 53. 1040 income tax form 9 53. 1040 income tax form 0 52. 1040 income tax form 1 51. 1040 income tax form 2 50. 1040 income tax form 3 49. 1040 income tax form 4 48. 1040 income tax form 5 47. 1040 income tax form 6 46. 1040 income tax form 7 45. 1040 income tax form 8 59 53. 1040 income tax form 8 52. 1040 income tax form 9 52. 1040 income tax form 0 51. 1040 income tax form 1 50. 1040 income tax form 2 49. 1040 income tax form 3 48. 1040 income tax form 4 47. 1040 income tax form 5 46. 1040 income tax form 6 45. 1040 income tax form 7 60 53. 1040 income tax form 8 52. 1040 income tax form 9 51. 1040 income tax form 9 51. 1040 income tax form 0 50. 1040 income tax form 1 49. 1040 income tax form 2 48. 1040 income tax form 3 47. 1040 income tax form 4 46. 1040 income tax form 5 45. 1040 income tax form 6 61 53. 1040 income tax form 8 52. 1040 income tax form 8 51. 1040 income tax form 9 51. 1040 income tax form 0 50. 1040 income tax form 0 49. 1040 income tax form 1 48. 1040 income tax form 2 47. 1040 income tax form 3 46. 1040 income tax form 4 45. 1040 income tax form 5 62 53. 1040 income tax form 7 52. 1040 income tax form 8 51. 1040 income tax form 8 50. 1040 income tax form 9 50. 1040 income tax form 0 49. 1040 income tax form 1 48. 1040 income tax form 1 47. 1040 income tax form 2 46. 1040 income tax form 3 45. 1040 income tax form 4 63 53. 1040 income tax form 7 52. 1040 income tax form 7 51. 1040 income tax form 8 50. 1040 income tax form 9 49. 1040 income tax form 9 49. 1040 income tax form 0 48. 1040 income tax form 1 47. 1040 income tax form 2 46. 1040 income tax form 3 45. 1040 income tax form 3 64 53. 1040 income tax form 6 52. 1040 income tax form 7 51. 1040 income tax form 8 50. 1040 income tax form 8 49. 1040 income tax form 9 48. 1040 income tax form 9 48. 1040 income tax form 0 47. 1040 income tax form 1 46. 1040 income tax form 2 45. 1040 income tax form 3 65 53. 1040 income tax form 6 52. 1040 income tax form 7 51. 1040 income tax form 7 50. 1040 income tax form 8 49. 1040 income tax form 8 48. 1040 income tax form 9 48. 1040 income tax form 0 47. 1040 income tax form 0 46. 1040 income tax form 1 45. 1040 income tax form 2 66 53. 1040 income tax form 6 52. 1040 income tax form 6 51. 1040 income tax form 7 50. 1040 income tax form 7 49. 1040 income tax form 8 48. 1040 income tax form 9 47. 1040 income tax form 9 47. 1040 income tax form 0 46. 1040 income tax form 1 45. 1040 income tax form 1 67 53. 1040 income tax form 6 52. 1040 income tax form 6 51. 1040 income tax form 7 50. 1040 income tax form 7 49. 1040 income tax form 8 48. 1040 income tax form 8 47. 1040 income tax form 9 46. 1040 income tax form 9 46. 1040 income tax form 0 45. 1040 income tax form 1 68 53. 1040 income tax form 5 52. 1040 income tax form 6 51. 1040 income tax form 6 50. 1040 income tax form 7 49. 1040 income tax form 7 48. 1040 income tax form 8 47. 1040 income tax form 8 46. 1040 income tax form 9 46. 1040 income tax form 0 45. 1040 income tax form 0 69 53. 1040 income tax form 5 52. 1040 income tax form 6 51. 1040 income tax form 6 50. 1040 income tax form 6 49. 1040 income tax form 7 48. 1040 income tax form 7 47. 1040 income tax form 8 46. 1040 income tax form 9 45. 1040 income tax form 9 45. 1040 income tax form 0 70 53. 1040 income tax form 5 52. 1040 income tax form 5 51. 1040 income tax form 6 50. 1040 income tax form 6 49. 1040 income tax form 7 48. 1040 income tax form 7 47. 1040 income tax form 8 46. 1040 income tax form 8 45. 1040 income tax form 9 44. 1040 income tax form 9 71 53. 1040 income tax form 5 52. 1040 income tax form 5 51. 1040 income tax form 6 50. 1040 income tax form 6 49. 1040 income tax form 6 48. 1040 income tax form 7 47. 1040 income tax form 7 46. 1040 income tax form 8 45. 1040 income tax form 9 44. 1040 income tax form 9 72 53. 1040 income tax form 5 52. 1040 income tax form 5 51. 1040 income tax form 5 50. 1040 income tax form 6 49. 1040 income tax form 6 48. 1040 income tax form 7 47. 1040 income tax form 7 46. 1040 income tax form 8 45. 1040 income tax form 8 44. 1040 income tax form 9 73 53. 1040 income tax form 4 52. 1040 income tax form 5 51. 1040 income tax form 5 50. 1040 income tax form 6 49. 1040 income tax form 6 48. 1040 income tax form 6 47. 1040 income tax form 7 46. 1040 income tax form 7 45. 1040 income tax form 8 44. 1040 income tax form 8 74 53. 1040 income tax form 4 52. 1040 income tax form 5 51. 1040 income tax form 5 50. 1040 income tax form 5 49. 1040 income tax form 6 48. 1040 income tax form 6 47. 1040 income tax form 7 46. 1040 income tax form 7 45. 1040 income tax form 8 44. 1040 income tax form 8 75 53. 1040 income tax form 4 52. 1040 income tax form 5 51. 1040 income tax form 5 50. 1040 income tax form 5 49. 1040 income tax form 6 48. 1040 income tax form 6 47. 1040 income tax form 7 46. 1040 income tax form 7 45. 1040 income tax form 7 44. 1040 income tax form 8 76 53. 1040 income tax form 4 52. 1040 income tax form 4 51. 1040 income tax form 5 50. 1040 income tax form 5 49. 1040 income tax form 6 48. 1040 income tax form 6 47. 1040 income tax form 6 46. 1040 income tax form 7 45. 1040 income tax form 7 44. 1040 income tax form 8 77 53. 1040 income tax form 4 52. 1040 income tax form 4 51. 1040 income tax form 5 50. 1040 income tax form 5 49. 1040 income tax form 5 48. 1040 income tax form 6 47. 1040 income tax form 6 46. 1040 income tax form 7 45. 1040 income tax form 7 44. 1040 income tax form 8 78 53. 1040 income tax form 4 52. 1040 income tax form 4 51. 1040 income tax form 5 50. 1040 income tax form 5 49. 1040 income tax form 5 48. 1040 income tax form 6 47. 1040 income tax form 6 46. 1040 income tax form 6 45. 1040 income tax form 7 44. 1040 income tax form 7 79 53. 1040 income tax form 4 52. 1040 income tax form 4 51. 1040 income tax form 5 50. 1040 income tax form 5 49. 1040 income tax form 5 48. 1040 income tax form 6 47. 1040 income tax form 6 46. 1040 income tax form 6 45. 1040 income tax form 7 44. 1040 income tax form 7 80 53. 1040 income tax form 4 52. 1040 income tax form 4 51. 1040 income tax form 4 50. 1040 income tax form 5 49. 1040 income tax form 5 48. 1040 income tax form 5 47. 1040 income tax form 6 46. 1040 income tax form 6 45. 1040 income tax form 7 44. 1040 income tax form 7 81 53. 1040 income tax form 4 52. 1040 income tax form 4 51. 1040 income tax form 4 50. 1040 income tax form 5 49. 1040 income tax form 5 48. 1040 income tax form 5 47. 1040 income tax form 6 46. 1040 income tax form 6 45. 1040 income tax form 7 44. 1040 income tax form 7 82 53. 1040 income tax form 4 52. 1040 income tax form 4 51. 1040 income tax form 4 50. 1040 income tax form 5 49. 1040 income tax form 5 48. 1040 income tax form 5 47. 1040 income tax form 6 46. 1040 income tax form 6 45. 1040 income tax form 6 44. 1040 income tax form 7 83 53. 1040 income tax form 4 52. 1040 income tax form 4 51. 1040 income tax form 4 50. 1040 income tax form 5 49. 1040 income tax form 5 48. 1040 income tax form 5 47. 1040 income tax form 6 46. 1040 income tax form 6 45. 1040 income tax form 6 44. 1040 income tax form 7 84 53. 1040 income tax form 4 52. 1040 income tax form 4 51. 1040 income tax form 4 50. 1040 income tax form 5 49. 1040 income tax form 5 48. 1040 income tax form 5 47. 1040 income tax form 6 46. 1040 income tax form 6 45. 1040 income tax form 6 44. 1040 income tax form 7 85 53. 1040 income tax form 3 52. 1040 income tax form 4 51. 1040 income tax form 4 50. 1040 income tax form 4 49. 1040 income tax form 5 48. 1040 income tax form 5 47. 1040 income tax form 5 46. 1040 income tax form 6 45. 1040 income tax form 6 44. 1040 income tax form 7 86 53. 1040 income tax form 3 52. 1040 income tax form 4 51. 1040 income tax form 4 50. 1040 income tax form 4 49. 1040 income tax form 5 48. 1040 income tax form 5 47. 1040 income tax form 5 46. 1040 income tax form 6 45. 1040 income tax form 6 44. 1040 income tax form 6 87 53. 1040 income tax form 3 52. 1040 income tax form 4 51. 1040 income tax form 4 50. 1040 income tax form 4 49. 1040 income tax form 5 48. 1040 income tax form 5 47. 1040 income tax form 5 46. 1040 income tax form 6 45. 1040 income tax form 6 44. 1040 income tax form 6 88 53. 1040 income tax form 3 52. 1040 income tax form 4 51. 1040 income tax form 4 50. 1040 income tax form 4 49. 1040 income tax form 5 48. 1040 income tax form 5 47. 1040 income tax form 5 46. 1040 income tax form 6 45. 1040 income tax form 6 44. 1040 income tax form 6 Appendix C. 1040 income tax form (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 income tax form 3 52. 1040 income tax form 4 51. 1040 income tax form 4 50. 1040 income tax form 4 49. 1040 income tax form 5 48. 1040 income tax form 5 47. 1040 income tax form 5 46. 1040 income tax form 6 45. 1040 income tax form 6 44. 1040 income tax form 6 90 53. 1040 income tax form 3 52. 1040 income tax form 4 51. 1040 income tax form 4 50. 1040 income tax form 4 49. 1040 income tax form 5 48. 1040 income tax form 5 47. 1040 income tax form 5 46. 1040 income tax form 6 45. 1040 income tax form 6 44. 1040 income tax form 6 91 53. 1040 income tax form 3 52. 1040 income tax form 4 51. 1040 income tax form 4 50. 1040 income tax form 4 49. 1040 income tax form 5 48. 1040 income tax form 5 47. 1040 income tax form 5 46. 1040 income tax form 6 45. 1040 income tax form 6 44. 1040 income tax form 6 92 53. 1040 income tax form 3 52. 1040 income tax form 4 51. 1040 income tax form 4 50. 1040 income tax form 4 49. 1040 income tax form 5 48. 1040 income tax form 5 47. 1040 income tax form 5 46. 1040 income tax form 6 45. 1040 income tax form 6 44. 1040 income tax form 6 93 53. 1040 income tax form 3 52. 1040 income tax form 4 51. 1040 income tax form 4 50. 1040 income tax form 4 49. 1040 income tax form 5 48. 1040 income tax form 5 47. 1040 income tax form 5 46. 1040 income tax form 6 45. 1040 income tax form 6 44. 1040 income tax form 6 94 53. 1040 income tax form 3 52. 1040 income tax form 4 51. 1040 income tax form 4 50. 1040 income tax form 4 49. 1040 income tax form 5 48. 1040 income tax form 5 47. 1040 income tax form 5 46. 1040 income tax form 6 45. 1040 income tax form 6 44. 1040 income tax form 6 95 53. 1040 income tax form 3 52. 1040 income tax form 4 51. 1040 income tax form 4 50. 1040 income tax form 4 49. 1040 income tax form 5 48. 1040 income tax form 5 47. 1040 income tax form 5 46. 1040 income tax form 5 45. 1040 income tax form 6 44. 1040 income tax form 6 96 53. 1040 income tax form 3 52. 1040 income tax form 4 51. 1040 income tax form 4 50. 1040 income tax form 4 49. 1040 income tax form 5 48. 1040 income tax form 5 47. 1040 income tax form 5 46. 1040 income tax form 5 45. 1040 income tax form 6 44. 1040 income tax form 6 97 53. 1040 income tax form 3 52. 1040 income tax form 4 51. 1040 income tax form 4 50. 1040 income tax form 4 49. 1040 income tax form 5 48. 1040 income tax form 5 47. 1040 income tax form 5 46. 1040 income tax form 5 45. 1040 income tax form 6 44. 1040 income tax form 6 98 53. 1040 income tax form 3 52. 1040 income tax form 4 51. 1040 income tax form 4 50. 1040 income tax form 4 49. 1040 income tax form 5 48. 1040 income tax form 5 47. 1040 income tax form 5 46. 1040 income tax form 5 45. 1040 income tax form 6 44. 1040 income tax form 6 99 53. 1040 income tax form 3 52. 1040 income tax form 4 51. 1040 income tax form 4 50. 1040 income tax form 4 49. 1040 income tax form 5 48. 1040 income tax form 5 47. 1040 income tax form 5 46. 1040 income tax form 5 45. 1040 income tax form 6 44. 1040 income tax form 6 100 53. 1040 income tax form 3 52. 1040 income tax form 4 51. 1040 income tax form 4 50. 1040 income tax form 4 49. 1040 income tax form 5 48. 1040 income tax form 5 47. 1040 income tax form 5 46. 1040 income tax form 5 45. 1040 income tax form 6 44. 1040 income tax form 6 101 53. 1040 income tax form 3 52. 1040 income tax form 4 51. 1040 income tax form 4 50. 1040 income tax form 4 49. 1040 income tax form 5 48. 1040 income tax form 5 47. 1040 income tax form 5 46. 1040 income tax form 5 45. 1040 income tax form 6 44. 1040 income tax form 6 102 53. 1040 income tax form 3 52. 1040 income tax form 4 51. 1040 income tax form 4 50. 1040 income tax form 4 49. 1040 income tax form 5 48. 1040 income tax form 5 47. 1040 income tax form 5 46. 1040 income tax form 5 45. 1040 income tax form 6 44. 1040 income tax form 6 103 53. 1040 income tax form 3 52. 1040 income tax form 4 51. 1040 income tax form 4 50. 1040 income tax form 4 49. 1040 income tax form 5 48. 1040 income tax form 5 47. 1040 income tax form 5 46. 1040 income tax form 5 45. 1040 income tax form 6 44. 1040 income tax form 6 104 53. 1040 income tax form 3 52. 1040 income tax form 4 51. 1040 income tax form 4 50. 1040 income tax form 4 49. 1040 income tax form 5 48. 1040 income tax form 5 47. 1040 income tax form 5 46. 1040 income tax form 5 45. 1040 income tax form 6 44. 1040 income tax form 6 105 53. 1040 income tax form 3 52. 1040 income tax form 4 51. 1040 income tax form 4 50. 1040 income tax form 4 49. 1040 income tax form 4 48. 1040 income tax form 5 47. 1040 income tax form 5 46. 1040 income tax form 5 45. 1040 income tax form 6 44. 1040 income tax form 6 106 53. 1040 income tax form 3 52. 1040 income tax form 4 51. 1040 income tax form 4 50. 1040 income tax form 4 49. 1040 income tax form 4 48. 1040 income tax form 5 47. 1040 income tax form 5 46. 1040 income tax form 5 45. 1040 income tax form 6 44. 1040 income tax form 6 107 53. 1040 income tax form 3 52. 1040 income tax form 4 51. 1040 income tax form 4 50. 1040 income tax form 4 49. 1040 income tax form 4 48. 1040 income tax form 5 47. 1040 income tax form 5 46. 1040 income tax form 5 45. 1040 income tax form 6 44. 1040 income tax form 6 108 53. 1040 income tax form 3 52. 1040 income tax form 4 51. 1040 income tax form 4 50. 1040 income tax form 4 49. 1040 income tax form 4 48. 1040 income tax form 5 47. 1040 income tax form 5 46. 1040 income tax form 5 45. 1040 income tax form 6 44. 1040 income tax form 6 109 53. 1040 income tax form 3 52. 1040 income tax form 4 51. 1040 income tax form 4 50. 1040 income tax form 4 49. 1040 income tax form 4 48. 1040 income tax form 5 47. 1040 income tax form 5 46. 1040 income tax form 5 45. 1040 income tax form 6 44. 1040 income tax form 6 110 53. 1040 income tax form 3 52. 1040 income tax form 4 51. 1040 income tax form 4 50. 1040 income tax form 4 49. 1040 income tax form 4 48. 1040 income tax form 5 47. 1040 income tax form 5 46. 1040 income tax form 5 45. 1040 income tax form 6 44. 1040 income tax form 6 111 53. 1040 income tax form 3 52. 1040 income tax form 4 51. 1040 income tax form 4 50. 1040 income tax form 4 49. 1040 income tax form 4 48. 1040 income tax form 5 47. 1040 income tax form 5 46. 1040 income tax form 5 45. 1040 income tax form 6 44. 1040 income tax form 6 112 53. 1040 income tax form 3 52. 1040 income tax form 4 51. 1040 income tax form 4 50. 1040 income tax form 4 49. 1040 income tax form 4 48. 1040 income tax form 5 47. 1040 income tax form 5 46. 1040 income tax form 5 45. 1040 income tax form 6 44. 1040 income tax form 6 113 53. 1040 income tax form 3 52. 1040 income tax form 4 51. 1040 income tax form 4 50. 1040 income tax form 4 49. 1040 income tax form 4 48. 1040 income tax form 5 47. 1040 income tax form 5 46. 1040 income tax form 5 45. 1040 income tax form 6 44. 1040 income tax form 6 114 53. 1040 income tax form 3 52. 1040 income tax form 4 51. 1040 income tax form 4 50. 1040 income tax form 4 49. 1040 income tax form 4 48. 1040 income tax form 5 47. 1040 income tax form 5 46. 1040 income tax form 5 45. 1040 income tax form 6 44. 1040 income tax form 6 115+ 53. 1040 income tax form 3 52. 1040 income tax form 4 51. 1040 income tax form 4 50. 1040 income tax form 4 49. 1040 income tax form 4 48. 1040 income tax form 5 47. 1040 income tax form 5 46. 1040 income tax form 5 45. 1040 income tax form 6 44. 1040 income tax form 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 income tax form 2 49. 1040 income tax form 8 49. 1040 income tax form 3 48. 1040 income tax form 9 48. 1040 income tax form 5 48. 1040 income tax form 1 47. 1040 income tax form 7 47. 1040 income tax form 4 47. 1040 income tax form 1 46. 1040 income tax form 8 41 49. 1040 income tax form 8 49. 1040 income tax form 3 48. 1040 income tax form 8 48. 1040 income tax form 3 47. 1040 income tax form 9 47. 1040 income tax form 5 47. 1040 income tax form 1 46. 1040 income tax form 7 46. 1040 income tax form 4 46. 1040 income tax form 1 42 49. 1040 income tax form 3 48. 1040 income tax form 8 48. 1040 income tax form 3 47. 1040 income tax form 8 47. 1040 income tax form 3 46. 1040 income tax form 9 46. 1040 income tax form 5 46. 1040 income tax form 1 45. 1040 income tax form 8 45. 1040 income tax form 4 43 48. 1040 income tax form 9 48. 1040 income tax form 3 47. 1040 income tax form 8 47. 1040 income tax form 3 46. 1040 income tax form 8 46. 1040 income tax form 3 45. 1040 income tax form 9 45. 1040 income tax form 5 45. 1040 income tax form 1 44. 1040 income tax form 8 44 48. 1040 income tax form 5 47. 1040 income tax form 9 47. 1040 income tax form 3 46. 1040 income tax form 8 46. 1040 income tax form 3 45. 1040 income tax form 8 45. 1040 income tax form 4 44. 1040 income tax form 9 44. 1040 income tax form 5 44. 1040 income tax form 2 45 48. 1040 income tax form 1 47. 1040 income tax form 5 46. 1040 income tax form 9 46. 1040 income tax form 3 45. 1040 income tax form 8 45. 1040 income tax form 3 44. 1040 income tax form 8 44. 1040 income tax form 4 44. 1040 income tax form 0 43. 1040 income tax form 6 46 47. 1040 income tax form 7 47. 1040 income tax form 1 46. 1040 income tax form 5 45. 1040 income tax form 9 45. 1040 income tax form 4 44. 1040 income tax form 8 44. 1040 income tax form 3 43. 1040 income tax form 9 43. 1040 income tax form 4 43. 1040 income tax form 0 47 47. 1040 income tax form 4 46. 1040 income tax form 7 46. 1040 income tax form 1 45. 1040 income tax form 5 44. 1040 income tax form 9 44. 1040 income tax form 4 43. 1040 income tax form 9 43. 1040 income tax form 4 42. 1040 income tax form 9 42. 1040 income tax form 4 Appendix C. 1040 income tax form (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 income tax form 1 46. 1040 income tax form 4 45. 1040 income tax form 8 45. 1040 income tax form 1 44. 1040 income tax form 5 44. 1040 income tax form 0 43. 1040 income tax form 4 42. 1040 income tax form 9 42. 1040 income tax form 4 41. 1040 income tax form 9 49 46. 1040 income tax form 8 46. 1040 income tax form 1 45. 1040 income tax form 4 44. 1040 income tax form 8 44. 1040 income tax form 2 43. 1040 income tax form 6 43. 1040 income tax form 0 42. 1040 income tax form 4 41. 1040 income tax form 9 41. 1040 income tax form 4 50 46. 1040 income tax form 5 45. 1040 income tax form 8 45. 1040 income tax form 1 44. 1040 income tax form 4 43. 1040 income tax form 8 43. 1040 income tax form 2 42. 1040 income tax form 6 42. 1040 income tax form 0 41. 1040 income tax form 5 40. 1040 income tax form 9 51 46. 1040 income tax form 3 45. 1040 income tax form 5 44. 1040 income tax form 8 44. 1040 income tax form 1 43. 1040 income tax form 5 42. 1040 income tax form 8 42. 1040 income tax form 2 41. 1040 income tax form 6 41. 1040 income tax form 0 40. 1040 income tax form 5 52 46. 1040 income tax form 0 45. 1040 income tax form 3 44. 1040 income tax form 6 43. 1040 income tax form 8 43. 1040 income tax form 2 42. 1040 income tax form 5 41. 1040 income tax form 8 41. 1040 income tax form 2 40. 1040 income tax form 6 40. 1040 income tax form 1 53 45. 1040 income tax form 8 45. 1040 income tax form 1 44. 1040 income tax form 3 43. 1040 income tax form 6 42. 1040 income tax form 9 42. 1040 income tax form 2 41. 1040 income tax form 5 40. 1040 income tax form 9 40. 1040 income tax form 3 39. 1040 income tax form 7 54 45. 1040 income tax form 6 44. 1040 income tax form 8 44. 1040 income tax form 1 43. 1040 income tax form 3 42. 1040 income tax form 6 41. 1040 income tax form 9 41. 1040 income tax form 2 40. 1040 income tax form 5 39. 1040 income tax form 9 39. 1040 income tax form 3 55 45. 1040 income tax form 5 44. 1040 income tax form 7 43. 1040 income tax form 9 43. 1040 income tax form 1 42. 1040 income tax form 4 41. 1040 income tax form 6 40. 1040 income tax form 9 40. 1040 income tax form 2 39. 1040 income tax form 6 38. 1040 income tax form 9 56 45. 1040 income tax form 3 44. 1040 income tax form 5 43. 1040 income tax form 7 42. 1040 income tax form 9 42. 1040 income tax form 1 41. 1040 income tax form 4 40. 1040 income tax form 7 40. 1040 income tax form 0 39. 1040 income tax form 3 38. 1040 income tax form 6 57 45. 1040 income tax form 1 44. 1040 income tax form 3 43. 1040 income tax form 5 42. 1040 income tax form 7 41. 1040 income tax form 9 41. 1040 income tax form 2 40. 1040 income tax form 4 39. 1040 income tax form 7 39. 1040 income tax form 0 38. 1040 income tax form 3 58 45. 1040 income tax form 0 44. 1040 income tax form 2 43. 1040 income tax form 3 42. 1040 income tax form 5 41. 1040 income tax form 7 40. 1040 income tax form 9 40. 1040 income tax form 2 39. 1040 income tax form 4 38. 1040 income tax form 7 38. 1040 income tax form 0 59 44. 1040 income tax form 9 44. 1040 income tax form 0 43. 1040 income tax form 2 42. 1040 income tax form 4 41. 1040 income tax form 5 40. 1040 income tax form 7 40. 1040 income tax form 0 39. 1040 income tax form 2 38. 1040 income tax form 5 37. 1040 income tax form 8 60 44. 1040 income tax form 7 43. 1040 income tax form 9 43. 1040 income tax form 0 42. 1040 income tax form 2 41. 1040 income tax form 4 40. 1040 income tax form 6 39. 1040 income tax form 8 39. 1040 income tax form 0 38. 1040 income tax form 2 37. 1040 income tax form 5 61 44. 1040 income tax form 6 43. 1040 income tax form 8 42. 1040 income tax form 9 42. 1040 income tax form 1 41. 1040 income tax form 2 40. 1040 income tax form 4 39. 1040 income tax form 6 38. 1040 income tax form 8 38. 1040 income tax form 0 37. 1040 income tax form 3 62 44. 1040 income tax form 5 43. 1040 income tax form 7 42. 1040 income tax form 8 41. 1040 income tax form 9 41. 1040 income tax form 1 40. 1040 income tax form 3 39. 1040 income tax form 4 38. 1040 income tax form 6 37. 1040 income tax form 8 37. 1040 income tax form 1 63 44. 1040 income tax form 5 43. 1040 income tax form 6 42. 1040 income tax form 7 41. 1040 income tax form 8 41. 1040 income tax form 0 40. 1040 income tax form 1 39. 1040 income tax form 3 38. 1040 income tax form 5 37. 1040 income tax form 7 36. 1040 income tax form 9 64 44. 1040 income tax form 4 43. 1040 income tax form 5 42. 1040 income tax form 6 41. 1040 income tax form 7 40. 1040 income tax form 8 40. 1040 income tax form 0 39. 1040 income tax form 2 38. 1040 income tax form 3 37. 1040 income tax form 5 36. 1040 income tax form 7 65 44. 1040 income tax form 3 43. 1040 income tax form 4 42. 1040 income tax form 5 41. 1040 income tax form 6 40. 1040 income tax form 7 39. 1040 income tax form 9 39. 1040 income tax form 0 38. 1040 income tax form 2 37. 1040 income tax form 4 36. 1040 income tax form 6 66 44. 1040 income tax form 2 43. 1040 income tax form 3 42. 1040 income tax form 4 41. 1040 income tax form 5 40. 1040 income tax form 6 39. 1040 income tax form 8 38. 1040 income tax form 9 38. 1040 income tax form 1 37. 1040 income tax form 2 36. 1040 income tax form 4 67 44. 1040 income tax form 2 43. 1040 income tax form 3 42. 1040 income tax form 3 41. 1040 income tax form 4 40. 1040 income tax form 6 39. 1040 income tax form 7 38. 1040 income tax form 8 38. 1040 income tax form 0 37. 1040 income tax form 1 36. 1040 income tax form 3 68 44. 1040 income tax form 1 43. 1040 income tax form 2 42. 1040 income tax form 3 41. 1040 income tax form 4 40. 1040 income tax form 5 39. 1040 income tax form 6 38. 1040 income tax form 7 37. 1040 income tax form 9 37. 1040 income tax form 0 36. 1040 income tax form 2 69 44. 1040 income tax form 1 43. 1040 income tax form 1 42. 1040 income tax form 2 41. 1040 income tax form 3 40. 1040 income tax form 4 39. 1040 income tax form 5 38. 1040 income tax form 6 37. 1040 income tax form 8 36. 1040 income tax form 9 36. 1040 income tax form 0 70 44. 1040 income tax form 0 43. 1040 income tax form 1 42. 1040 income tax form 2 41. 1040 income tax form 3 40. 1040 income tax form 3 39. 1040 income tax form 4 38. 1040 income tax form 6 37. 1040 income tax form 7 36. 1040 income tax form 8 35. 1040 income tax form 9 71 44. 1040 income tax form 0 43. 1040 income tax form 0 42. 1040 income tax form 1 41. 1040 income tax form 2 40. 1040 income tax form 3 39. 1040 income tax form 4 38. 1040 income tax form 5 37. 1040 income tax form 6 36. 1040 income tax form 7 35. 1040 income tax form 9 72 43. 1040 income tax form 9 43. 1040 income tax form 0 42. 1040 income tax form 1 41. 1040 income tax form 1 40. 1040 income tax form 2 39. 1040 income tax form 3 38. 1040 income tax form 4 37. 1040 income tax form 5 36. 1040 income tax form 6 35. 1040 income tax form 8 73 43. 1040 income tax form 9 43. 1040 income tax form 0 42. 1040 income tax form 0 41. 1040 income tax form 1 40. 1040 income tax form 2 39. 1040 income tax form 3 38. 1040 income tax form 4 37. 1040 income tax form 5 36. 1040 income tax form 6 35. 1040 income tax form 7 74 43. 1040 income tax form 9 42. 1040 income tax form 9 42. 1040 income tax form 0 41. 1040 income tax form 1 40. 1040 income tax form 1 39. 1040 income tax form 2 38. 1040 income tax form 3 37. 1040 income tax form 4 36. 1040 income tax form 5 35. 1040 income tax form 6 75 43. 1040 income tax form 8 42. 1040 income tax form 9 42. 1040 income tax form 0 41. 1040 income tax form 0 40. 1040 income tax form 1 39. 1040 income tax form 2 38. 1040 income tax form 3 37. 1040 income tax form 4 36. 1040 income tax form 5 35. 1040 income tax form 6 76 43. 1040 income tax form 8 42. 1040 income tax form 9 41. 1040 income tax form 9 41. 1040 income tax form 0 40. 1040 income tax form 1 39. 1040 income tax form 1 38. 1040 income tax form 2 37. 1040 income tax form 3 36. 1040 income tax form 4 35. 1040 income tax form 5 77 43. 1040 income tax form 8 42. 1040 income tax form 9 41. 1040 income tax form 9 41. 1040 income tax form 0 40. 1040 income tax form 0 39. 1040 income tax form 1 38. 1040 income tax form 2 37. 1040 income tax form 3 36. 1040 income tax form 4 35. 1040 income tax form 5 78 43. 1040 income tax form 8 42. 1040 income tax form 8 41. 1040 income tax form 9 40. 1040 income tax form 9 40. 1040 income tax form 0 39. 1040 income tax form 1 38. 1040 income tax form 2 37. 1040 income tax form 2 36. 1040 income tax form 3 35. 1040 income tax form 4 79 43. 1040 income tax form 8 42. 1040 income tax form 8 41. 1040 income tax form 9 40. 1040 income tax form 9 40. 1040 income tax form 0 39. 1040 income tax form 1 38. 1040 income tax form 1 37. 1040 income tax form 2 36. 1040 income tax form 3 35. 1040 income tax form 4 80 43. 1040 income tax form 7 42. 1040 income tax form 8 41. 1040 income tax form 8 40. 1040 income tax form 9 40. 1040 income tax form 0 39. 1040 income tax form 0 38. 1040 income tax form 1 37. 1040 income tax form 2 36. 1040 income tax form 3 35. 1040 income tax form 4 81 43. 1040 income tax form 7 42. 1040 income tax form 8 41. 1040 income tax form 8 40. 1040 income tax form 9 39. 1040 income tax form 9 39. 1040 income tax form 0 38. 1040 income tax form 1 37. 1040 income tax form 2 36. 1040 income tax form 2 35. 1040 income tax form 3 82 43. 1040 income tax form 7 42. 1040 income tax form 8 41. 1040 income tax form 8 40. 1040 income tax form 9 39. 1040 income tax form 9 39. 1040 income tax form 0 38. 1040 income tax form 1 37. 1040 income tax form 1 36. 1040 income tax form 2 35. 1040 income tax form 3 83 43. 1040 income tax form 7 42. 1040 income tax form 8 41. 1040 income tax form 8 40. 1040 income tax form 9 39. 1040 income tax form 9 39. 1040 income tax form 0 38. 1040 income tax form 0 37. 1040 income tax form 1 36. 1040 income tax form 2 35. 1040 income tax form 3 84 43. 1040 income tax form 7 42. 1040 income tax form 7 41. 1040 income tax form 8 40. 1040 income tax form 8 39. 1040 income tax form 9 39. 1040 income tax form 0 38. 1040 income tax form 0 37. 1040 income tax form 1 36. 1040 income tax form 2 35. 1040 income tax form 3 85 43. 1040 income tax form 7 42. 1040 income tax form 7 41. 1040 income tax form 8 40. 1040 income tax form 8 39. 1040 income tax form 9 38. 1040 income tax form 9 38. 1040 income tax form 0 37. 1040 income tax form 1 36. 1040 income tax form 2 35. 1040 income tax form 2 86 43. 1040 income tax form 7 42. 1040 income tax form 7 41. 1040 income tax form 8 40. 1040 income tax form 8 39. 1040 income tax form 9 38. 1040 income tax form 9 38. 1040 income tax form 0 37. 1040 income tax form 1 36. 1040 income tax form 1 35. 1040 income tax form 2 87 43. 1040 income tax form 7 42. 1040 income tax form 7 41. 1040 income tax form 8 40. 1040 income tax form 8 39. 1040 income tax form 9 38. 1040 income tax form 9 38. 1040 income tax form 0 37. 1040 income tax form 0 36. 1040 income tax form 1 35. 1040 income tax form 2 Appendix C. 1040 income tax form (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 income tax form 7 42. 1040 income tax form 7 41. 1040 income tax form 8 40. 1040 income tax form 8 39. 1040 income tax form 9 38. 1040 income tax form 9 38. 1040 income tax form 0 37. 1040 income tax form 0 36. 1040 income tax form 1 35. 1040 income tax form 2 89 43. 1040 income tax form 7 42. 1040 income tax form 7 41. 1040 income tax form 7 40. 1040 income tax form 8 39. 1040 income tax form 8 38. 1040 income tax form 9 38. 1040 income tax form 0 37. 1040 income tax form 0 36. 1040 income tax form 1 35. 1040 income tax form 2 90 43. 1040 income tax form 7 42. 1040 income tax form 7 41. 1040 income tax form 7 40. 1040 income tax form 8 39. 1040 income tax form 8 38. 1040 income tax form 9 38. 1040 income tax form 0 37. 1040 income tax form 0 36. 1040 income tax form 1 35. 1040 income tax form 2 91 43. 1040 income tax form 7 42. 1040 income tax form 7 41. 1040 income tax form 7 40. 1040 income tax form 8 39. 1040 income tax form 8 38. 1040 income tax form 9 37. 1040 income tax form 9 37. 1040 income tax form 0 36. 1040 income tax form 1 35. 1040 income tax form 2 92 43. 1040 income tax form 7 42. 1040 income tax form 7 41. 1040 income tax form 7 40. 1040 income tax form 8 39. 1040 income tax form 8 38. 1040 income tax form 9 37. 1040 income tax form 9 37. 1040 income tax form 0 36. 1040 income tax form 1 35. 1040 income tax form 1 93 43. 1040 income tax form 7 42. 1040 income tax form 7 41. 1040 income tax form 7 40. 1040 income tax form 8 39. 1040 income tax form 8 38. 1040 income tax form 9 37. 1040 income tax form 9 37. 1040 income tax form 0 36. 1040 income tax form 1 35. 1040 income tax form 1 94 43. 1040 income tax form 7 42. 1040 income tax form 7 41. 1040 income tax form 7 40. 1040 income tax form 8 39. 1040 income tax form 8 38. 1040 income tax form 9 37. 1040 income tax form 9 37. 1040 income tax form 0 36. 1040 income tax form 1 35. 1040 income tax form 1 95 43. 1040 income tax form 6 42. 1040 income tax form 7 41. 1040 income tax form 7 40. 1040 income tax form 8 39. 1040 income tax form 8 38. 1040 income tax form 9 37. 1040 income tax form 9 37. 1040 income tax form 0 36. 1040 income tax form 1 35. 1040 income tax form 1 96 43. 1040 income tax form 6 42. 1040 income tax form 7 41. 1040 income tax form 7 40. 1040 income tax form 8 39. 1040 income tax form 8 38. 1040 income tax form 9 37. 1040 income tax form 9 37. 1040 income tax form 0 36. 1040 income tax form 1 35. 1040 income tax form 1 97 43. 1040 income tax form 6 42. 1040 income tax form 7 41. 1040 income tax form 7 40. 1040 income tax form 8 39. 1040 income tax form 8 38. 1040 income tax form 9 37. 1040 income tax form 9 37. 1040 income tax form 0 36. 1040 income tax form 1 35. 1040 income tax form 1 98 43. 1040 income tax form 6 42. 1040 income tax form 7 41. 1040 income tax form 7 40. 1040 income tax form 8 39. 1040 income tax form 8 38. 1040 income tax form 9 37. 1040 income tax form 9 37. 1040 income tax form 0 36. 1040 income tax form 0 35. 1040 income tax form 1 99 43. 1040 income tax form 6 42. 1040 income tax form 7 41. 1040 income tax form 7 40. 1040 income tax form 8 39. 1040 income tax form 8 38. 1040 income tax form 9 37. 1040 income tax form 9 37. 1040 income tax form 0 36. 1040 income tax form 0 35. 1040 income tax form 1 100 43. 1040 income tax form 6 42. 1040 income tax form 7 41. 1040 income tax form 7 40. 1040 income tax form 8 39. 1040 income tax form 8 38. 1040 income tax form 9 37. 1040 income tax form 9 37. 1040 income tax form 0 36. 1040 income tax form 0 35. 1040 income tax form 1 101 43. 1040 income tax form 6 42. 1040 income tax form 7 41. 1040 income tax form 7 40. 1040 income tax form 8 39. 1040 income tax form 8 38. 1040 income tax form 9 37. 1040 income tax form 9 37. 1040 income tax form 0 36. 1040 income tax form 0 35. 1040 income tax form 1 102 43. 1040 income tax form 6 42. 1040 income tax form 7 41. 1040 income tax form 7 40. 1040 income tax form 8 39. 1040 income tax form 8 38. 1040 income tax form 9 37. 1040 income tax form 9 37. 1040 income tax form 0 36. 1040 income tax form 0 35. 1040 income tax form 1 103 43. 1040 income tax form 6 42. 1040 income tax form 7 41. 1040 income tax form 7 40. 1040 income tax form 8 39. 1040 income tax form 8 38. 1040 income tax form 9 37. 1040 income tax form 9 37. 1040 income tax form 0 36. 1040 income tax form 0 35. 1040 income tax form 1 104 43. 1040 income tax form 6 42. 1040 income tax form 7 41. 1040 income tax form 7 40. 1040 income tax form 8 39. 1040 income tax form 8 38. 1040 income tax form 8 37. 1040 income tax form 9 37. 1040 income tax form 0 36. 1040 income tax form 0 35. 1040 income tax form 1 105 43. 1040 income tax form 6 42. 1040 income tax form 7 41. 1040 income tax form 7 40. 1040 income tax form 8 39. 1040 income tax form 8 38. 1040 income tax form 8 37. 1040 income tax form 9 37. 1040 income tax form 0 36. 1040 income tax form 0 35. 1040 income tax form 1 106 43. 1040 income tax form 6 42. 1040 income tax form 7 41. 1040 income tax form 7 40. 1040 income tax form 8 39. 1040 income tax form 8 38. 1040 income tax form 8 37. 1040 income tax form 9 37. 1040 income tax form 0 36. 1040 income tax form 0 35. 1040 income tax form 1 107 43. 1040 income tax form 6 42. 1040 income tax form 7 41. 1040 income tax form 7 40. 1040 income tax form 8 39. 1040 income tax form 8 38. 1040 income tax form 8 37. 1040 income tax form 9 37. 1040 income tax form 0 36. 1040 income tax form 0 35. 1040 income tax form 1 108 43. 1040 income tax form 6 42. 1040 income tax form 7 41. 1040 income tax form 7 40. 1040 income tax form 8 39. 1040 income tax form 8 38. 1040 income tax form 8 37. 1040 income tax form 9 37. 1040 income tax form 0 36. 1040 income tax form 0 35. 1040 income tax form 1 109 43. 1040 income tax form 6 42. 1040 income tax form 7 41. 1040 income tax form 7 40. 1040 income tax form 7 39. 1040 income tax form 8 38. 1040 income tax form 8 37. 1040 income tax form 9 37. 1040 income tax form 0 36. 1040 income tax form 0 35. 1040 income tax form 1 110 43. 1040 income tax form 6 42. 1040 income tax form 7 41. 1040 income tax form 7 40. 1040 income tax form 7 39. 1040 income tax form 8 38. 1040 income tax form 8 37. 1040 income tax form 9 37. 1040 income tax form 0 36. 1040 income tax form 0 35. 1040 income tax form 1 111 43. 1040 income tax form 6 42. 1040 income tax form 7 41. 1040 income tax form 7 40. 1040 income tax form 7 39. 1040 income tax form 8 38. 1040 income tax form 8 37. 1040 income tax form 9 37. 1040 income tax form 0 36. 1040 income tax form 0 35. 1040 income tax form 1 112 43. 1040 income tax form 6 42. 1040 income tax form 7 41. 1040 income tax form 7 40. 1040 income tax form 7 39. 1040 income tax form 8 38. 1040 income tax form 8 37. 1040 income tax form 9 37. 1040 income tax form 0 36. 1040 income tax form 0 35. 1040 income tax form 1 113 43. 1040 income tax form 6 42. 1040 income tax form 7 41. 1040 income tax form 7 40. 1040 income tax form 7 39. 1040 income tax form 8 38. 1040 income tax form 8 37. 1040 income tax form 9 37. 1040 income tax form 0 36. 1040 income tax form 0 35. 1040 income tax form 1 114 43. 1040 income tax form 6 42. 1040 income tax form 7 41. 1040 income tax form 7 40. 1040 income tax form 7 39. 1040 income tax form 8 38. 1040 income tax form 8 37. 1040 income tax form 9 37. 1040 income tax form 0 36. 1040 income tax form 0 35. 1040 income tax form 1 115+ 43. 1040 income tax form 6 42. 1040 income tax form 7 41. 1040 income tax form 7 40. 1040 income tax form 7 39. 1040 income tax form 8 38. 1040 income tax form 8 37. 1040 income tax form 9 37. 1040 income tax form 0 36. 1040 income tax form 0 35. 1040 income tax form 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 income tax form 4 40. 1040 income tax form 0 39. 1040 income tax form 5 39. 1040 income tax form 1 38. 1040 income tax form 7 38. 1040 income tax form 3 38. 1040 income tax form 0 37. 1040 income tax form 6 37. 1040 income tax form 3 37. 1040 income tax form 1 51 40. 1040 income tax form 0 39. 1040 income tax form 5 39. 1040 income tax form 0 38. 1040 income tax form 5 38. 1040 income tax form 1 37. 1040 income tax form 7 37. 1040 income tax form 4 37. 1040 income tax form 0 36. 1040 income tax form 7 36. 1040 income tax form 4 52 39. 1040 income tax form 5 39. 1040 income tax form 0 38. 1040 income tax form 5 38. 1040 income tax form 0 37. 1040 income tax form 6 37. 1040 income tax form 2 36. 1040 income tax form 8 36. 1040 income tax form 4 36. 1040 income tax form 0 35. 1040 income tax form 7 53 39. 1040 income tax form 1 38. 1040 income tax form 5 38. 1040 income tax form 0 37. 1040 income tax form 5 37. 1040 income tax form 1 36. 1040 income tax form 6 36. 1040 income tax form 2 35. 1040 income tax form 8 35. 1040 income tax form 4 35. 1040 income tax form 1 54 38. 1040 income tax form 7 38. 1040 income tax form 1 37. 1040 income tax form 6 37. 1040 income tax form 1 36. 1040 income tax form 6 36. 1040 income tax form 1 35. 1040 income tax form 7 35. 1040 income tax form 2 34. 1040 income tax form 8 34. 1040 income tax form 5 55 38. 1040 income tax form 3 37. 1040 income tax form 7 37. 1040 income tax form 2 36. 1040 income tax form 6 36. 1040 income tax form 1 35. 1040 income tax form 6 35. 1040 income tax form 1 34. 1040 income tax form 7 34. 1040 income tax form 3 33. 1040 income tax form 9 56 38. 1040 income tax form 0 37. 1040 income tax form 4 36. 1040 income tax form 8 36. 1040 income tax form 2 35. 1040 income tax form 7 35. 1040 income tax form 1 34. 1040 income tax form 7 34. 1040 income tax form 2 33. 1040 income tax form 7 33. 1040 income tax form 3 Appendix C. 1040 income tax form (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 income tax form 6 37. 1040 income tax form 0 36. 1040 income tax form 4 35. 1040 income tax form 8 35. 1040 income tax form 2 34. 1040 income tax form 7 34. 1040 income tax form 2 33. 1040 income tax form 7 33. 1040 income tax form 2 32. 1040 income tax form 8 58 37. 1040 income tax form 3 36. 1040 income tax form 7 36. 1040 income tax form 0 35. 1040 income tax form 4 34. 1040 income tax form 8 34. 1040 income tax form 3 33. 1040 income tax form 7 33. 1040 income tax form 2 32. 1040 income tax form 8 32. 1040 income tax form 3 59 37. 1040 income tax form 1 36. 1040 income tax form 4 35. 1040 income tax form 7 35. 1040 income tax form 1 34. 1040 income tax form 5 33. 1040 income tax form 9 33. 1040 income tax form 3 32. 1040 income tax form 8 32. 1040 income tax form 3 31. 1040 income tax form 8 60 36. 1040 income tax form 8 36. 1040 income tax form 1 35. 1040 income tax form 4 34. 1040 income tax form 8 34. 1040 income tax form 1 33. 1040 income tax form 5 32. 1040 income tax form 9 32. 1040 income tax form 4 31. 1040 income tax form 9 31. 1040 income tax form 3 61 36. 1040 income tax form 6 35. 1040 income tax form 8 35. 1040 income tax form 1 34. 1040 income tax form 5 33. 1040 income tax form 8 33. 1040 income tax form 2 32. 1040 income tax form 6 32. 1040 income tax form 0 31. 1040 income tax form 4 30. 1040 income tax form 9 62 36. 1040 income tax form 3 35. 1040 income tax form 6 34. 1040 income tax form 9 34. 1040 income tax form 2 33. 1040 income tax form 5 32. 1040 income tax form 9 32. 1040 income tax form 2 31. 1040 income tax form 6 31. 1040 income tax form 1 30. 1040 income tax form 5 63 36. 1040 income tax form 1 35. 1040 income tax form 4 34. 1040 income tax form 6 33. 1040 income tax form 9 33. 1040 income tax form 2 32. 1040 income tax form 6 31. 1040 income tax form 9 31. 1040 income tax form 3 30. 1040 income tax form 7 30. 1040 income tax form 1 64 35. 1040 income tax form 9 35. 1040 income tax form 2 34. 1040 income tax form 4 33. 1040 income tax form 7 33. 1040 income tax form 0 32. 1040 income tax form 3 31. 1040 income tax form 6 31. 1040 income tax form 0 30. 1040 income tax form 4 29. 1040 income tax form 8 65 35. 1040 income tax form 8 35. 1040 income tax form 0 34. 1040 income tax form 2 33. 1040 income tax form 5 32. 1040 income tax form 7 32. 1040 income tax form 0 31. 1040 income tax form 4 30. 1040 income tax form 7 30. 1040 income tax form 0 29. 1040 income tax form 4 66 35. 1040 income tax form 6 34. 1040 income tax form 8 34. 1040 income tax form 0 33. 1040 income tax form 3 32. 1040 income tax form 5 31. 1040 income tax form 8 31. 1040 income tax form 1 30. 1040 income tax form 4 29. 1040 income tax form 8 29. 1040 income tax form 1 67 35. 1040 income tax form 5 34. 1040 income tax form 7 33. 1040 income tax form 9 33. 1040 income tax form 1 32. 1040 income tax form 3 31. 1040 income tax form 6 30. 1040 income tax form 9 30. 1040 income tax form 2 29. 1040 income tax form 5 28. 1040 income tax form 8 68 35. 1040 income tax form 3 34. 1040 income tax form 5 33. 1040 income tax form 7 32. 1040 income tax form 9 32. 1040 income tax form 1 31. 1040 income tax form 4 30. 1040 income tax form 7 29. 1040 income tax form 9 29. 1040 income tax form 2 28. 1040 income tax form 6 69 35. 1040 income tax form 2 34. 1040 income tax form 4 33. 1040 income tax form 6 32. 1040 income tax form 8 32. 1040 income tax form 0 31. 1040 income tax form 2 30. 1040 income tax form 5 29. 1040 income tax form 7 29. 1040 income tax form 0 28. 1040 income tax form 3 70 35. 1040 income tax form 1 34. 1040 income tax form 3 33. 1040 income tax form 4 32. 1040 income tax form 6 31. 1040 income tax form 8 31. 1040 income tax form 1 30. 1040 income tax form 3 29. 1040 income tax form 5 28. 1040 income tax form 8 28. 1040 income tax form 1 71 35. 1040 income tax form 0 34. 1040 income tax form 2 33. 1040 income tax form 3 32. 1040 income tax form 5 31. 1040 income tax form 7 30. 1040 income tax form 9 30. 1040 income tax form 1 29. 1040 income tax form 4 28. 1040 income tax form 6 27. 1040 income tax form 9 72 34. 1040 income tax form 9 34. 1040 income tax form 1 33. 1040 income tax form 2 32. 1040 income tax form 4 31. 1040 income tax form 6 30. 1040 income tax form 8 30. 1040 income tax form 0 29. 1040 income tax form 2 28. 1040 income tax form 4 27. 1040 income tax form 7 73 34. 1040 income tax form 8 34. 1040 income tax form 0 33. 1040 income tax form 1 32. 1040 income tax form 3 31. 1040 income tax form 5 30. 1040 income tax form 6 29. 1040 income tax form 8 29. 1040 income tax form 1 28. 1040 income tax form 3 27. 1040 income tax form 5 74 34. 1040 income tax form 8 33. 1040 income tax form 9 33. 1040 income tax form 0 32. 1040 income tax form 2 31. 1040 income tax form 4 30. 1040 income tax form 5 29. 1040 income tax form 7 28. 1040 income tax form 9 28. 1040 income tax form 1 27. 1040 income tax form 4 75 34. 1040 income tax form 7 33. 1040 income tax form 8 33. 1040 income tax form 0 32. 1040 income tax form 1 31. 1040 income tax form 3 30. 1040 income tax form 4 29. 1040 income tax form 6 28. 1040 income tax form 8 28. 1040 income tax form 0 27. 1040 income tax form 2 76 34. 1040 income tax form 6 33. 1040 income tax form 8 32. 1040 income tax form 9 32. 1040 income tax form 0 31. 1040 income tax form 2 30. 1040 income tax form 3 29. 1040 income tax form 5 28. 1040 income tax form 7 27. 1040 income tax form 9 27. 1040 income tax form 1 77 34. 1040 income tax form 6 33. 1040 income tax form 7 32. 1040 income tax form 8 32. 1040 income tax form 0 31. 1040 income tax form 1 30. 1040 income tax form 3 29. 1040 income tax form 4 28. 1040 income tax form 6 27. 1040 income tax form 8 27. 1040 income tax form 0 78 34. 1040 income tax form 5 33. 1040 income tax form 6 32. 1040 income tax form 8 31. 1040 income tax form 9 31. 1040 income tax form 0 30. 1040 income tax form 2 29. 1040 income tax form 3 28. 1040 income tax form 5 27. 1040 income tax form 7 26. 1040 income tax form 9 79 34. 1040 income tax form 5 33. 1040 income tax form 6 32. 1040 income tax form 7 31. 1040 income tax form 8 31. 1040 income tax form 0 30. 1040 income tax form 1 29. 1040 income tax form 3 28. 1040 income tax form 4 27. 1040 income tax form 6 26. 1040 income tax form 8 80 34. 1040 income tax form 5 33. 1040 income tax form 6 32. 1040 income tax form 7 31. 1040 income tax form 8 30. 1040 income tax form 9 30. 1040 income tax form 1 29. 1040 income tax form 2 28. 1040 income tax form 4 27. 1040 income tax form 5 26. 1040 income tax form 7 81 34. 1040 income tax form 4 33. 1040 income tax form 5 32. 1040 income tax form 6 31. 1040 income tax form 8 30. 1040 income tax form 9 30. 1040 income tax form 0 29. 1040 income tax form 2 28. 1040 income tax form 3 27. 1040 income tax form 5 26. 1040 income tax form 6 82 34. 1040 income tax form 4 33. 1040 income tax form 5 32. 1040 income tax form 6 31. 1040 income tax form 7 30. 1040 income tax form 8 30. 1040 income tax form 0 29. 1040 income tax form 1 28. 1040 income tax form 3 27. 1040 income tax form 4 26. 1040 income tax form 6 83 34. 1040 income tax form 4 33. 1040 income tax form 5 32. 1040 income tax form 6 31. 1040 income tax form 7 30. 1040 income tax form 8 29. 1040 income tax form 9 29. 1040 income tax form 1 28. 1040 income tax form 2 27. 1040 income tax form 4 26. 1040 income tax form 5 84 34. 1040 income tax form 3 33. 1040 income tax form 4 32. 1040 income tax form 5 31. 1040 income tax form 7 30. 1040 income tax form 8 29. 1040 income tax form 9 29. 1040 income tax form 0 28. 1040 income tax form 2 27. 1040 income tax form 3 26. 1040 income tax form 5 85 34. 1040 income tax form 3 33. 1040 income tax form 4 32. 1040 income tax form 5 31. 1040 income tax form 6 30. 1040 income tax form 7 29. 1040 income tax form 9 29. 1040 income tax form 0 28. 1040 income tax form 1 27. 1040 income tax form 3 26. 1040 income tax form 4 86 34. 1040 income tax form 3 33. 1040 income tax form 4 32. 1040 income tax form 5 31. 1040 income tax form 6 30. 1040 income tax form 7 29. 1040 income tax form 8 29. 1040 income tax form 0 28. 1040 income tax form 1 27. 1040 income tax form 2 26. 1040 income tax form 4 87 34. 1040 income tax form 3 33. 1040 income tax form 4 32. 1040 income tax form 5 31. 1040 income tax form 6 30. 1040 income tax form 7 29. 1040 income tax form 8 28. 1040 income tax form 9 28. 1040 income tax form 1 27. 1040 income tax form 2 26. 1040 income tax form 4 88 34. 1040 income tax form 3 33. 1040 income tax form 4 32. 1040 income tax form 5 31. 1040 income tax form 6 30. 1040 income tax form 7 29. 1040 income tax form 8 28. 1040 income tax form 9 28. 1040 income tax form 0 27. 1040 income tax form 2 26. 1040 income tax form 3 89 34. 1040 income tax form 3 33. 1040 income tax form 3 32. 1040 income tax form 4 31. 1040 income tax form 5 30. 1040 income tax form 7 29. 1040 income tax form 8 28. 1040 income tax form 9 28. 1040 income tax form 0 27. 1040 income tax form 2 26. 1040 income tax form 3 90 34. 1040 income tax form 2 33. 1040 income tax form 3 32. 1040 income tax form 4 31. 1040 income tax form 5 30. 1040 income tax form 6 29. 1040 income tax form 8 28. 1040 income tax form 9 28. 1040 income tax form 0 27. 1040 income tax form 1 26. 1040 income tax form 3 91 34. 1040 income tax form 2 33. 1040 income tax form 3 32. 1040 income tax form 4 31. 1040 income tax form 5 30. 1040 income tax form 6 29. 1040 income tax form 7 28. 1040 income tax form 9 28. 1040 income tax form 0 27. 1040 income tax form 1 26. 1040 income tax form 3 92 34. 1040 income tax form 2 33. 1040 income tax form 3 32. 1040 income tax form 4 31. 1040 income tax form 5 30. 1040 income tax form 6 29. 1040 income tax form 7 28. 1040 income tax form 8 28. 1040 income tax form 0 27. 1040 income tax form 1 26. 1040 income tax form 2 93 34. 1040 income tax form 2 33. 1040 income tax form 3 32. 1040 income tax form 4 31. 1040 income tax form 5 30. 1040 income tax form 6 29. 1040 income tax form 7 28. 1040 income tax form 8 28. 1040 income tax form 0 27. 1040 income tax form 1 26. 1040 income tax form 2 94 34. 1040 income tax form 2 33. 1040 income tax form 3 32. 1040 income tax form 4 31. 1040 income tax form 5 30. 1040 income tax form 6 29. 1040 income tax form 7 28. 1040 income tax form 8 27. 1040 income tax form 9 27. 1040 income tax form 1 26. 1040 income tax form 2 95 34. 1040 income tax form 2 33. 1040 income tax form 3 32. 1040 income tax form 4 31. 1040 income tax form 5 30. 1040 income tax form 6 29. 1040 income tax form 7 28. 1040 income tax form 8 27. 1040 income tax form 9 27. 1040 income tax form 1 26. 1040 income tax form 2 96 34. 1040 income tax form 2 33. 1040 income tax form 3 32. 1040 income tax form 4 31. 1040 income tax form 5 30. 1040 income tax form 6 29. 1040 income tax form 7 28. 1040 income tax form 8 27. 1040 income tax form 9 27. 1040 income tax form 0 26. 1040 income tax form 2 Appendix C. 1040 income tax form (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 income tax form 2 33. 1040 income tax form 3 32. 1040 income tax form 4 31. 1040 income tax form 5 30. 1040 income tax form 6 29. 1040 income tax form 7 28. 1040 income tax form 8 27. 1040 income tax form 9 27. 1040 income tax form 0 26. 1040 income tax form 2 98 34. 1040 income tax form 2 33. 1040 income tax form 3 32. 1040 income tax form 4 31. 1040 income tax form 5 30. 1040 income tax form 6 29. 1040 income tax form 7 28. 1040 income tax form 8 27. 1040 income tax form 9 27. 1040 income tax form 0 26. 1040 income tax form 2 99 34. 1040 income tax form 2 33. 1040 income tax form 3 32. 1040 income tax form 4 31. 1040 income tax form 5 30. 1040 income tax form 6 29. 1040 income tax form 7 28. 1040 income tax form 8 27. 1040 income tax form 9 27. 1040 income tax form 0 26. 1040 income tax form 2 100 34. 1040 income tax form 2 33. 1040 income tax form 3 32. 1040 income tax form 4 31. 1040 income tax form 5 30. 1040 income tax form 6 29. 1040 income tax form 7 28. 1040 income tax form 8 27. 1040 income tax form 9 27. 1040 income tax form 0 26. 1040 income tax form 1 101 34. 1040 income tax form 2 33. 1040 income tax form 3 32. 1040 income tax form 4 31. 1040 income tax form 5 30. 1040 income tax form 6 29. 1040 income tax form 7 28. 1040 income tax form 8 27. 1040 income tax form 9 27. 1040 income tax form 0 26. 1040 income tax form 1 102 34. 1040 income tax form 2 33. 1040 income tax form 3 32. 1040 income tax form 4 31. 1040 income tax form 4 30. 1040 income tax form 5 29. 1040 income tax form 7 28. 1040 income tax form 8 27. 1040 income tax form 9 27. 1040 income tax form 0 26. 1040 income tax form 1 103 34. 1040 income tax form 2 33. 1040 income tax form 3 32. 1040 income tax form 4 31. 1040 income tax form 4 30. 1040 income tax form 5 29. 1040 income tax form 7 28. 1040 income tax form 8 27. 1040 income tax form 9 27. 1040 income tax form 0 26. 1040 income tax form 1 104 34. 1040 income tax form 2 33. 1040 income tax form 3 32. 1040 income tax form 4 31. 1040 income tax form 4 30. 1040 income tax form 5 29. 1040 income tax form 6 28. 1040 income tax form 8 27. 1040 income tax form 9 27. 1040 income tax form 0 26. 1040 income tax form 1 105 34. 1040 income tax form 2 33. 1040 income tax form 3 32. 1040 income tax form 3 31. 1040 income tax form 4 30. 1040 income tax form 5 29. 1040 income tax form 6 28. 1040 income tax form 8 27. 1040 income tax form 9 27. 1040 income tax form 0 26. 1040 income tax form 1 106 34. 1040 income tax form 2 33. 1040 income tax form 3 32. 1040 income tax form 3 31. 1040 income tax form 4 30. 1040 income tax form 5 29. 1040 income tax form 6 28. 1040 income tax form 8 27. 1040 income tax form 9 27. 1040 income tax form 0 26. 1040 income tax form 1 107 34. 1040 income tax form 2 33. 1040 income tax form 3 32. 1040 income tax form 3 31. 1040 income tax form 4 30. 1040 income tax form 5 29. 1040 income tax form 6 28. 1040 income tax form 8 27. 1040 income tax form 9 27. 1040 income tax form 0 26. 1040 income tax form 1 108 34. 1040 income tax form 2 33. 1040 income tax form 3 32. 1040 income tax form 3 31. 1040 income tax form 4 30. 1040 income tax form 5 29. 1040 income tax form 6 28. 1040 income tax form 8 27. 1040 income tax form 9 27. 1040 income tax form 0 26. 1040 income tax form 1 109 34. 1040 income tax form 2 33. 1040 income tax form 3 32. 1040 income tax form 3 31. 1040 income tax form 4 30. 1040 income tax form 5 29. 1040 income tax form 6 28. 1040 income tax form 7 27. 1040 income tax form 9 27. 1040 income tax form 0 26. 1040 income tax form 1 110 34. 1040 income tax form 2 33. 1040 income tax form 3 32. 1040 income tax form 3 31. 1040 income tax form 4 30. 1040 income tax form 5 29. 1040 income tax form 6 28. 1040 income tax form 7 27. 1040 income tax form 9 27. 1040 income tax form 0 26. 1040 income tax form 1 111 34. 1040 income tax form 2 33. 1040 income tax form 3 32. 1040 income tax form 3 31. 1040 income tax form 4 30. 1040 income tax form 5 29. 1040 income tax form 6 28. 1040 income tax form 7 27. 1040 income tax form 9 27. 1040 income tax form 0 26. 1040 income tax form 1 112 34. 1040 income tax form 2 33. 1040 income tax form 3 32. 1040 income tax form 3 31. 1040 income tax form 4 30. 1040 income tax form 5 29. 1040 income tax form 6 28. 1040 income tax form 7 27. 1040 income tax form 9 27. 1040 income tax form 0 26. 1040 income tax form 1 113 34. 1040 income tax form 2 33. 1040 income tax form 3 32. 1040 income tax form 3 31. 1040 income tax form 4 30. 1040 income tax form 5 29. 1040 income tax form 6 28. 1040 income tax form 7 27. 1040 income tax form 9 27. 1040 income tax form 0 26. 1040 income tax form 1 114 34. 1040 income tax form 2 33. 1040 income tax form 3 32. 1040 income tax form 3 31. 1040 income tax form 4 30. 1040 income tax form 5 29. 1040 income tax form 6 28. 1040 income tax form 7 27. 1040 income tax form 9 27. 1040 income tax form 0 26. 1040 income tax form 1 115+ 34. 1040 income tax form 2 33. 1040 income tax form 3 32. 1040 income tax form 3 31. 1040 income tax form 4 30. 1040 income tax form 5 29. 1040 income tax form 6 28. 1040 income tax form 7 27. 1040 income tax form 9 27. 1040 income tax form 0 26. 1040 income tax form 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 income tax form 9 30. 1040 income tax form 4 30. 1040 income tax form 0 29. 1040 income tax form 6 29. 1040 income tax form 2 28. 1040 income tax form 8 28. 1040 income tax form 5 28. 1040 income tax form 2 27. 1040 income tax form 9 27. 1040 income tax form 6 61 30. 1040 income tax form 4 29. 1040 income tax form 9 29. 1040 income tax form 5 29. 1040 income tax form 0 28. 1040 income tax form 6 28. 1040 income tax form 3 27. 1040 income tax form 9 27. 1040 income tax form 6 27. 1040 income tax form 3 27. 1040 income tax form 0 62 30. 1040 income tax form 0 29. 1040 income tax form 5 29. 1040 income tax form 0 28. 1040 income tax form 5 28. 1040 income tax form 1 27. 1040 income tax form 7 27. 1040 income tax form 3 27. 1040 income tax form 0 26. 1040 income tax form 7 26. 1040 income tax form 4 63 29. 1040 income tax form 6 29. 1040 income tax form 0 28. 1040 income tax form 5 28. 1040 income tax form 1 27. 1040 income tax form 6 27. 1040 income tax form 2 26. 1040 income tax form 8 26. 1040 income tax form 4 26. 1040 income tax form 1 25. 1040 income tax form 7 64 29. 1040 income tax form 2 28. 1040 income tax form 6 28. 1040 income tax form 1 27. 1040 income tax form 6 27. 1040 income tax form 1 26. 1040 income tax form 7 26. 1040 income tax form 3 25. 1040 income tax form 9 25. 1040 income tax form 5 25. 1040 income tax form 2 65 28. 1040 income tax form 8 28. 1040 income tax form 3 27. 1040 income tax form 7 27. 1040 income tax form 2 26. 1040 income tax form 7 26. 1040 income tax form 2 25. 1040 income tax form 8 25. 1040 income tax form 4 25. 1040 income tax form 0 24. 1040 income tax form 6 66 28. 1040 income tax form 5 27. 1040 income tax form 9 27. 1040 income tax form 3 26. 1040 income tax form 8 26. 1040 income tax form 3 25. 1040 income tax form 8 25. 1040 income tax form 3 24. 1040 income tax form 9 24. 1040 income tax form 5 24. 1040 income tax form 1 67 28. 1040 income tax form 2 27. 1040 income tax form 6 27. 1040 income tax form 0 26. 1040 income tax form 4 25. 1040 income tax form 9 25. 1040 income tax form 4 24. 1040 income tax form 9 24. 1040 income tax form 4 24. 1040 income tax form 0 23. 1040 income tax form 6 68 27. 1040 income tax form 9 27. 1040 income tax form 3 26. 1040 income tax form 7 26. 1040 income tax form 1 25. 1040 income tax form 5 25. 1040 income tax form 0 24. 1040 income tax form 5 24. 1040 income tax form 0 23. 1040 income tax form 5 23. 1040 income tax form 1 69 27. 1040 income tax form 6 27. 1040 income tax form 0 26. 1040 income tax form 4 25. 1040 income tax form 7 25. 1040 income tax form 2 24. 1040 income tax form 6 24. 1040 income tax form 1 23. 1040 income tax form 6 23. 1040 income tax form 1 22. 1040 income tax form 6 70 27. 1040 income tax form 4 26. 1040 income tax form 7 26. 1040 income tax form 1 25. 1040 income tax form 4 24. 1040 income tax form 8 24. 1040 income tax form 3 23. 1040 income tax form 7 23. 1040 income tax form 2 22. 1040 income tax form 7 22. 1040 income tax form 2 71 27. 1040 income tax form 2 26. 1040 income tax form 5 25. 1040 income tax form 8 25. 1040 income tax form 2 24. 1040 income tax form 5 23. 1040 income tax form 9 23. 1040 income tax form 4 22. 1040 income tax form 8 22. 1040 income tax form 3 21. 1040 income tax form 8 72 27. 1040 income tax form 0 26. 1040 income tax form 3 25. 1040 income tax form 6 24. 1040 income tax form 9 24. 1040 income tax form 3 23. 1040 income tax form 7 23. 1040 income tax form 1 22. 1040 income tax form 5 22. 1040 income tax form 0 21. 1040 income tax form 4 73 26. 1040 income tax form 8 26. 1040 income tax form 1 25. 1040 income tax form 4 24. 1040 income tax form 7 24. 1040 income tax form 0 23. 1040 income tax form 4 22. 1040 income tax form 8 22. 1040 income tax form 2 21. 1040 income tax form 6 21. 1040 income tax form 1 74 26. 1040 income tax form 6 25. 1040 income tax form 9 25. 1040 income tax form 2 24. 1040 income tax form 5 23. 1040 income tax form 8 23. 1040 income tax form 1 22. 1040 income tax form 5 21. 1040 income tax form 9 21. 1040 income tax form 3 20. 1040 income tax form 8 75 26. 1040 income tax form 5 25. 1040 income tax form 7 25. 1040 income tax form 0 24. 1040 income tax form 3 23. 1040 income tax form 6 22. 1040 income tax form 9 22. 1040 income tax form 3 21. 1040 income tax form 6 21. 1040 income tax form 0 20. 1040 income tax form 5 Appendix C. 1040 income tax form (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 income tax form 3 25. 1040 income tax form 6 24. 1040 income tax form 8 24. 1040 income tax form 1 23. 1040 income tax form 4 22. 1040 income tax form 7 22. 1040 income tax form 0 21. 1040 income tax form 4 20. 1040 income tax form 8 20. 1040 income tax form 2 77 26. 1040 income tax form 2 25. 1040 income tax form 4 24. 1040 income tax form 7 23. 1040 income tax form 9 23. 1040 income tax form 2 22. 1040 income tax form 5 21. 1040 income tax form 8 21. 1040 income tax form 2 20. 1040 income tax form 6 19. 1040 income tax form 9 78 26. 1040 income tax form 1 25. 1040 income tax form 3 24. 1040 income tax form 6 23. 1040 income tax form 8 23. 1040 income tax form 1 22. 1040 income tax form 4 21. 1040 income tax form 7 21. 1040 income tax form 0 20. 1040 income tax form 3 19. 1040 income tax form 7 79 26. 1040 income tax form 0 25. 1040 income tax form 2 24. 1040 income tax form 4 23. 1040 income tax form 7 22. 1040 income tax form 9 22. 1040 income tax form 2 21. 1040 income tax form 5 20. 1040 income tax form 8 20. 1040 income tax form 1 19. 1040 income tax form 5 80 25. 1040 income tax form 9 25. 1040 income tax form 1 24. 1040 income tax form 3 23. 1040 income tax form 6 22. 1040 income tax form 8 22. 1040 income tax form 1 21. 1040 income tax form 3 20. 1040 income tax form 6 20. 1040 income tax form 0 19. 1040 income tax form 3 81 25. 1040 income tax form 8 25. 1040 income tax form 0 24. 1040 income tax form 2 23. 1040 income tax form 4 22. 1040 income tax form 7 21. 1040 income tax form 9 21. 1040 income tax form 2 20. 1040 income tax form 5 19. 1040 income tax form 8 19. 1040 income tax form 1 82 25. 1040 income tax form 8 24. 1040 income tax form 9 24. 1040 income tax form 1 23. 1040 income tax form 4 22. 1040 income tax form 6 21. 1040 income tax form 8 21. 1040 income tax form 1 20. 1040 income tax form 4 19. 1040 income tax form 7 19. 1040 income tax form 0 83 25. 1040 income tax form 7 24. 1040 income tax form 9 24. 1040 income tax form 1 23. 1040 income tax form 3 22. 1040 income tax form 5 21. 1040 income tax form 7 21. 1040 income tax form 0 20. 1040 income tax form 2 19. 1040 income tax form 5 18. 1040 income tax form 8 84 25. 1040 income tax form 6 24. 1040 income tax form 8 24. 1040 income tax form 0 23. 1040 income tax form 2 22. 1040 income tax form 4 21. 1040 income tax form 6 20. 1040 income tax form 9 20. 1040 income tax form 1 19. 1040 income tax form 4 18. 1040 income tax form 7 85 25. 1040 income tax form 6 24. 1040 income tax form 8 23. 1040 income tax form 9 23. 1040 income tax form 1 22. 1040 income tax form 3 21. 1040 income tax form 6 20. 1040 income tax form 8 20. 1040 income tax form 1 19. 1040 income tax form 3 18. 1040 income tax form 6 86 25. 1040 income tax form 5 24. 1040 income tax form 7 23. 1040 income tax form 9 23. 1040 income tax form 1 22. 1040 income tax form 3 21. 1040 income tax form 5 20. 1040 income tax form 7 20. 1040 income tax form 0 19. 1040 income tax form 2 18. 1040 income tax form 5 87 25. 1040 income tax form 5 24. 1040 income tax form 7 23. 1040 income tax form 8 23. 1040 income tax form 0 22. 1040 income tax form 2 21. 1040 income tax form 4 20. 1040 income tax form 7 19. 1040 income tax form 9 19. 1040 income tax form 2 18. 1040 income tax form 4 88 25. 1040 income tax form 5 24. 1040 income tax form 6 23. 1040 income tax form 8 23. 1040 income tax form 0 22. 1040 income tax form 2 21. 1040 income tax form 4 20. 1040 income tax form 6 19. 1040 income tax form 8 19. 1040 income tax form 1 18. 1040 income tax form 3 89 25. 1040 income tax form 4 24. 1040 income tax form 6 23. 1040 income tax form 8 22. 1040 income tax form 9 22. 1040 income tax form 1 21. 1040 income tax form 3 20. 1040 income tax form 5 19. 1040 income tax form 8 19. 1040 income tax form 0 18. 1040 income tax form 3 90 25. 1040 income tax form 4 24. 1040 income tax form 6 23. 1040 income tax form 7 22. 1040 income tax form 9 22. 1040 income tax form 1 21. 1040 income tax form 3 20. 1040 income tax form 5 19. 1040 income tax form 7 19. 1040 income tax form 0 18. 1040 income tax form 2 91 25. 1040 income tax form 4 24. 1040 income tax form 5 23. 1040 income tax form 7 22. 1040 income tax form 9 22. 1040 income tax form 1 21. 1040 income tax form 3 20. 1040 income tax form 5 19. 1040 income tax form 7 18. 1040 income tax form 9 18. 1040 income tax form 2 92 25. 1040 income tax form 4 24. 1040 income tax form 5 23. 1040 income tax form 7 22. 1040 income tax form 9 22. 1040 income tax form 0 21. 1040 income tax form 2 20. 1040 income tax form 4 19. 1040 income tax form 6 18. 1040 income tax form 9 18. 1040 income tax form 1 93 25. 1040 income tax form 4 24. 1040 income tax form 5 23. 1040 income tax form 7 22. 1040 income tax form 8 22. 1040 income tax form 0 21. 1040 income tax form 2 20. 1040 income tax form 4 19. 1040 income tax form 6 18. 1040 income tax form 8 18. 1040 income tax form 1 94 25. 1040 income tax form 3 24. 1040 income tax form 5 23. 1040 income tax form 6 22. 1040 income tax form 8 22. 1040 income tax form 0 21. 1040 income tax form 2 20. 1040 income tax form 4 19. 1040 income tax form 6 18. 1040 income tax form 8 18. 1040 income tax form 0 95 25. 1040 income tax form 3 24. 1040 income tax form 5 23. 1040 income tax form 6 22. 1040 income tax form 8 22. 1040 income tax form 0 21. 1040 income tax form 1 20. 1040 income tax form 3 19. 1040 income tax form 6 18. 1040 income tax form 8 18. 1040 income tax form 0 96 25. 1040 income tax form 3 24. 1040 income tax form 5 23. 1040 income tax form 6 22. 1040 income tax form 8 21. 1040 income tax form 9 21. 1040 income tax form 1 20. 1040 income tax form 3 19. 1040 income tax form 5 18. 1040 income tax form 8 18. 1040 income tax form 0 97 25. 1040 income tax form 3 24. 1040 income tax form 5 23. 1040 income tax form 6 22. 1040 income tax form 8 21. 1040 income tax form 9 21. 1040 income tax form 1 20. 1040 income tax form 3 19. 1040 income tax form 5 18. 1040 income tax form 7 18. 1040 income tax form 0 98 25. 1040 income tax form 3 24. 1040 income tax form 4 23. 1040 income tax form 6 22. 1040 income tax form 8 21. 1040 income tax form 9 21. 1040 income tax form 1 20. 1040 income tax form 3 19. 1040 income tax form 5 18. 1040 income tax form 7 17. 1040 income tax form 9 99 25. 1040 income tax form 3 24. 1040 income tax form 4 23. 1040 income tax form 6 22. 1040 income tax form 7 21. 1040 income tax form 9 21. 1040 income tax form 1 20. 1040 income tax form 3 19. 1040 income tax form 5 18. 1040 income tax form 7 17. 1040 income tax form 9 100 25. 1040 income tax form 3 24. 1040 income tax form 4 23. 1040 income tax form 6 22. 1040 income tax form 7 21. 1040 income tax form 9 21. 1040 income tax form 1 20. 1040 income tax form 3 19. 1040 income tax form 5 18. 1040 income tax form 7 17. 1040 income tax form 9 101 25. 1040 income tax form 3 24. 1040 income tax form 4 23. 1040 income tax form 6 22. 1040 income tax form 7 21. 1040 income tax form 9 21. 1040 income tax form 1 20. 1040 income tax form 2 19. 1040 income tax form 4 18. 1040 income tax form 7 17. 1040 income tax form 9 102 25. 1040 income tax form 3 24. 1040 income tax form 4 23. 1040 income tax form 6 22. 1040 income tax form 7 21. 1040 income tax form 9 21. 1040 income tax form 1 20. 1040 income tax form 2 19. 1040 income tax form 4 18. 1040 income tax form 6 17. 1040 income tax form 9 103 25. 1040 income tax form 3 24. 1040 income tax form 4 23. 1040 income tax form 6 22. 1040 income tax form 7 21. 1040 income tax form 9 21. 1040 income tax form 0 20. 1040 income tax form 2 19. 1040 income tax form 4 18. 1040 income tax form 6 17. 1040 income tax form 9 104 25. 1040 income tax form 3 24. 1040 income tax form 4 23. 1040 income tax form 5 22. 1040 income tax form 7 21. 1040 income tax form 9 21. 1040 income tax form 0 20. 1040 income tax form 2 19. 1040 income tax form 4 18. 1040 income tax form 6 17. 1040 income tax form 8 105 25. 1040 income tax form 3 24. 1040 income tax form 4 23. 1040 income tax form 5 22. 1040 income tax form 7 21. 1040 income tax form 9 21. 1040 income tax form 0 20. 1040 income tax form 2 19. 1040 income tax form 4 18. 1040 income tax form 6 17. 1040 income tax form 8 106 25. 1040 income tax form 3 24. 1040 income tax form 4 23. 1040 income tax form 5 22. 1040 income tax form 7 21. 1040 income tax form 9 21. 1040 income tax form 0 20. 1040 income tax form 2 19. 1040 income tax form 4 18. 1040 income tax form 6 17. 1040 income tax form 8 107 25. 1040 income tax form 2 24. 1040 income tax form 4 23. 1040 income tax form 5 22. 1040 income tax form 7 21. 1040 income tax form 8 21. 1040 income tax form 0 20. 1040 income tax form 2 19. 1040 income tax form 4 18. 1040 income tax form 6 17. 1040 income tax form 8 108 25. 1040 income tax form 2 24. 1040 income tax form 4 23. 1040 income tax form 5 22. 1040 income tax form 7 21. 1040 income tax form 8 21. 1040 income tax form 0 20. 1040 income tax form 2 19. 1040 income tax form 4 18. 1040 income tax form 6 17. 1040 income tax form 8 109 25. 1040 income tax form 2 24. 1040 income tax form 4 23. 1040 income tax form 5 22. 1040 income tax form 7 21. 1040 income tax form 8 21. 1040 income tax form 0 20. 1040 income tax form 2 19. 1040 income tax form 4 18. 1040 income tax form 6 17. 1040 income tax form 8 110 25. 1040 income tax form 2 24. 1040 income tax form 4 23. 1040 income tax form 5 22. 1040 income tax form 7 21. 1040 income tax form 8 21. 1040 income tax form 0 20. 1040 income tax form 2 19. 1040 income tax form 4 18. 1040 income tax form 6 17. 1040 income tax form 8 111 25. 1040 income tax form 2 24. 1040 income tax form 4 23. 1040 income tax form 5 22. 1040 income tax form 7 21. 1040 income tax form 8 21. 1040 income tax form 0 20. 1040 income tax form 2 19. 1040 income tax form 4 18. 1040 income tax form 6 17. 1040 income tax form 8 112 25. 1040 income tax form 2 24. 1040 income tax form 4 23. 1040 income tax form 5 22. 1040 income tax form 7 21. 1040 income tax form 8 21. 1040 income tax form 0 20. 1040 income tax form 2 19. 1040 income tax form 4 18. 1040 income tax form 6 17. 1040 income tax form 8 113 25. 1040 income tax form 2 24. 1040 income tax form 4 23. 1040 income tax form 5 22. 1040 income tax form 7 21. 1040 income tax form 8 21. 1040 income tax form 0 20. 1040 income tax form 2 19. 1040 income tax form 4 18. 1040 income tax form 6 17. 1040 income tax form 8 114 25. 1040 income tax form 2 24. 1040 income tax form 4 23. 1040 income tax form 5 22. 1040 income tax form 7 21. 1040 income tax form 8 21. 1040 income tax form 0 20. 1040 income tax form 2 19. 1040 income tax form 4 18. 1040 income tax form 6 17. 1040 income tax form 8 115+ 25. 1040 income tax form 2 24. 1040 income tax form 4 23. 1040 income tax form 5 22. 1040 income tax form 7 21. 1040 income tax form 8 21. 1040 income tax form 0 20. 1040 income tax form 2 19. 1040 income tax form 4 18. 1040 income tax form 6 17. 1040 income tax form 8 Appendix C. 1040 income tax form (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 income tax form 8 21. 1040 income tax form 3 20. 1040 income tax form 9 20. 1040 income tax form 6 20. 1040 income tax form 2 19. 1040 income tax form 9 19. 1040 income tax form 6 19. 1040 income tax form 4 19. 1040 income tax form 1 18. 1040 income tax form 9 71 21. 1040 income tax form 3 20. 1040 income tax form 9 20. 1040 income tax form 5 20. 1040 income tax form 1 19. 1040 income tax form 7 19. 1040 income tax form 4 19. 1040 income tax form 1 18. 1040 income tax form 8 18. 1040 income tax form 5 18. 1040 income tax form 3 72 20. 1040 income tax form 9 20. 1040 income tax form 5 20. 1040 income tax form 0 19. 1040 income tax form 6 19. 1040 income tax form 3 18. 1040 income tax form 9 18. 1040 income tax form 6 18. 1040 income tax form 3 18. 1040 income tax form 0 17. 1040 income tax form 7 73 20. 1040 income tax form 6 20. 1040 income tax form 1 19. 1040 income tax form 6 19. 1040 income tax form 2 18. 1040 income tax form 8 18. 1040 income tax form 4 18. 1040 income tax form 1 17. 1040 income tax form 8 17. 1040 income tax form 5 17. 1040 income tax form 2 74 20. 1040 income tax form 2 19. 1040 income tax form 7 19. 1040 income tax form 3 18. 1040 income tax form 8 18. 1040 income tax form 4 18. 1040 income tax form 0 17. 1040 income tax form 6 17. 1040 income tax form 3 17. 1040 income tax form 0 16. 1040 income tax form 7 75 19. 1040 income tax form 9 19. 1040 income tax form 4 18. 1040 income tax form 9 18. 1040 income tax form 4 18. 1040 income tax form 0 17. 1040 income tax form 6 17. 1040 income tax form 2 16. 1040 income tax form 8 16. 1040 income tax form 5 16. 1040 income tax form 2 76 19. 1040 income tax form 6 19. 1040 income tax form 1 18. 1040 income tax form 6 18. 1040 income tax form 1 17. 1040 income tax form 6 17. 1040 income tax form 2 16. 1040 income tax form 8 16. 1040 income tax form 4 16. 1040 income tax form 0 15. 1040 income tax form 7 77 19. 1040 income tax form 4 18. 1040 income tax form 8 18. 1040 income tax form 3 17. 1040 income tax form 8 17. 1040 income tax form 3 16. 1040 income tax form 8 16. 1040 income tax form 4 16. 1040 income tax form 0 15. 1040 income tax form 6 15. 1040 income tax form 3 78 19. 1040 income tax form 1 18. 1040 income tax form 5 18. 1040 income tax form 0 17. 1040 income tax form 5 17. 1040 income tax form 0 16. 1040 income tax form 5 16. 1040 income tax form 0 15. 1040 income tax form 6 15. 1040 income tax form 2 14. 1040 income tax form 9 79 18. 1040 income tax form 9 18. 1040 income tax form 3 17. 1040 income tax form 7 17. 1040 income tax form 2 16. 1040 income tax form 7 16. 1040 income tax form 2 15. 1040 income tax form 7 15. 1040 income tax form 3 14. 1040 income tax form 9 14. 1040 income tax form 5 80 18. 1040 income tax form 7 18. 1040 income tax form 1 17. 1040 income tax form 5 16. 1040 income tax form 9 16. 1040 income tax form 4 15. 1040 income tax form 9 15. 1040 income tax form 4 15. 1040 income tax form 0 14. 1040 income tax form 5 14. 1040 income tax form 1 81 18. 1040 income tax form 5 17. 1040 income tax form 9 17. 1040 income tax form 3 16. 1040 income tax form 7 16. 1040 income tax form 2 15. 1040 income tax form 6 15. 1040 income tax form 1 14. 1040 income tax form 7 14. 1040 income tax form 2 13. 1040 income tax form 8 82 18. 1040 income tax form 3 17. 1040 income tax form 7 17. 1040 income tax form 1 16. 1040 income tax form 5 15. 1040 income tax form 9 15. 1040 income tax form 4 14. 1040 income tax form 9 14. 1040 income tax form 4 13. 1040 income tax form 9 13. 1040 income tax form 5 83 18. 1040 income tax form 2 17. 1040 income tax form 5 16. 1040 income tax form 9 16. 1040 income tax form 3 15. 1040 income tax form 7 15. 1040 income tax form 2 14. 1040 income tax form 7 14. 1040 income tax form 2 13. 1040 income tax form 7 13. 1040 income tax form 2 84 18. 1040 income tax form 0 17. 1040 income tax form 4 16. 1040 income tax form 7 16. 1040 income tax form 1 15. 1040 income tax form 5 15. 1040 income tax form 0 14. 1040 income tax form 4 13. 1040 income tax form 9 13. 1040 income tax form 4 13. 1040 income tax form 0 85 17. 1040 income tax form 9 17. 1040 income tax form 3 16. 1040 income tax form 6 16. 1040 income tax form 0 15. 1040 income tax form 4 14. 1040 income tax form 8 14. 1040 income tax form 3 13. 1040 income tax form 7 13. 1040 income tax form 2 12. 1040 income tax form 8 86 17. 1040 income tax form 8 17. 1040 income tax form 1 16. 1040 income tax form 5 15. 1040 income tax form 8 15. 1040 income tax form 2 14. 1040 income tax form 6 14. 1040 income tax form 1 13. 1040 income tax form 5 13. 1040 income tax form 0 12. 1040 income tax form 5 87 17. 1040 income tax form 7 17. 1040 income tax form 0 16. 1040 income tax form 4 15. 1040 income tax form 7 15. 1040 income tax form 1 14. 1040 income tax form 5 13. 1040 income tax form 9 13. 1040 income tax form 4 12. 1040 income tax form 9 12. 1040 income tax form 4 88 17. 1040 income tax form 6 16. 1040 income tax form 9 16. 1040 income tax form 3 15. 1040 income tax form 6 15. 1040 income tax form 0 14. 1040 income tax form 4 13. 1040 income tax form 8 13. 1040 income tax form 2 12. 1040 income tax form 7 12. 1040 income tax form 2 89 17. 1040 income tax form 6 16. 1040 income tax form 9 16. 1040 income tax form 2 15. 1040 income tax form 5 14. 1040 income tax form 9 14. 1040 income tax form 3 13. 1040 income tax form 7 13. 1040 income tax form 1 12. 1040 income tax form 6 12. 1040 income tax form 0 90 17. 1040 income tax form 5 16. 1040 income tax form 8 16. 1040 income tax form 1 15. 1040 income tax form 4 14. 1040 income tax form 8 14. 1040 income tax form 2 13. 1040 income tax form 6 13. 1040 income tax form 0 12. 1040 income tax form 4 11. 1040 income tax form 9 91 17. 1040 income tax form 4 16. 1040 income tax form 7 16. 1040 income tax form 0 15. 1040 income tax form 4 14. 1040 income tax form 7 14. 1040 income tax form 1 13. 1040 income tax form 5 12. 1040 income tax form 9 12. 1040 income tax form 3 11. 1040 income tax form 8 92 17. 1040 income tax form 4 16. 1040 income tax form 7 16. 1040 income tax form 0 15. 1040 income tax form 3 14. 1040 income tax form 6 14. 1040 income tax form 0 13. 1040 income tax form 4 12. 1040 income tax form 8 12. 1040 income tax form 2 11. 1040 income tax form 7 93 17. 1040 income tax form 3 16. 1040 income tax form 6 15. 1040 income tax form 9 15. 1040 income tax form 2 14. 1040 income tax form 6 13. 1040 income tax form 9 13. 1040 income tax form 3 12. 1040 income tax form 7 12. 1040 income tax form 1 11. 1040 income tax form 6 94 17. 1040 income tax form 3 16. 1040 income tax form 6 15. 1040 income tax form 9 15. 1040 income tax form 2 14. 1040 income tax form 5 13. 1040 income tax form 9 13. 1040 income tax form 2 12. 1040 income tax form 6 12. 1040 income tax form 0 11. 1040 income tax form 5 95 17. 1040 income tax form 3 16. 1040 income tax form 5 15. 1040 income tax form 8 15. 1040 income tax form 1 14. 1040 income tax form 5 13. 1040 income tax form 8 13. 1040 income tax form 2 12. 1040 income tax form 6 12. 1040 income tax form 0 11. 1040 income tax form 4 96 17. 1040 income tax form 2 16. 1040 income tax form 5 15. 1040 income tax form 8 15. 1040 income tax form 1 14. 1040 income tax form 4 13. 1040 income tax form 8 13. 1040 income tax form 1 12. 1040 income tax form 5 11. 1040 income tax form 9 11. 1040 income tax form 3 97 17. 1040 income tax form 2 16. 1040 income tax form 5 15. 1040 income tax form 8 15. 1040 income tax form 1 14. 1040 income tax form 4 13. 1040 income tax form 7 13. 1040 income tax form 1 12. 1040 income tax form 5 11. 1040 income tax form 9 11. 1040 income tax form 3 98 17. 1040 income tax form 2 16. 1040 income tax form 4 15. 1040 income tax form 7 15. 1040 income tax form 0 14. 1040 income tax form 3 13. 1040 income tax form 7 13. 1040 income tax form 0 12. 1040 income tax form 4 11. 1040 income tax form 8 11. 1040 income tax form 2 99 17. 1040 income tax form 2 16. 1040 income tax form 4 15. 1040 income tax form 7 15. 1040 income tax form 0 14. 1040 income tax form 3 13. 1040 income tax form 6 13. 1040 income tax form 0 12. 1040 income tax form 4 11. 1040 income tax form 8 11. 1040 income tax form 2 100 17. 1040 income tax form 1 16. 1040 income tax form 4 15. 1040 income tax form 7 15. 1040 income tax form 0 14. 1040 income tax form 3 13. 1040 income tax form 6 12. 1040 income tax form 9 12. 1040 income tax form 3 11. 1040 income tax form 7 11. 1040 income tax form 1 101 17. 1040 income tax form 1 16. 1040 income tax form 4 15. 1040 income tax form 6 14. 1040 income tax form 9 14. 1040 income tax form 2 13. 1040 income tax form 6 12. 1040 income tax form 9 12. 1040 income tax form 3 11. 1040 income tax form 7 11. 1040 income tax form 1 102 17. 1040 income tax form 1 16. 1040 income tax form 4 15. 1040 income tax form 6 14. 1040 income tax form 9 14. 1040 income tax form 2 13. 1040 income tax form 5 12. 1040 income tax form 9 12. 1040 income tax form 2 11. 1040 income tax form 6 11. 1040 income tax form 0 103 17. 1040 income tax form 1 16. 1040 income tax form 3 15. 1040 income tax form 6 14. 1040 income tax form 9 14. 1040 income tax form 2 13. 1040 income tax form 5 12. 1040 income tax form 9 12. 1040 income tax form 2 11. 1040 income tax form 6 11. 1040 income tax form 0 104 17. 1040 income tax form 1 16. 1040 income tax form 3 15. 1040 income tax form 6 14. 1040 income tax form 9 14. 1040 income tax form 2 13. 1040 income tax form 5 12. 1040 income tax form 8 12. 1040 income tax form 2 11. 1040 income tax form 6 11. 1040 income tax form 0 105 17. 1040 income tax form 1 16. 1040 income tax form 3 15. 1040 income tax form 6 14. 1040 income tax form 9 14. 1040 income tax form 2 13. 1040 income tax form 5 12. 1040 income tax form 8 12. 1040 income tax form 2 11. 1040 income tax form 5 10. 1040 income tax form 9 106 17. 1040 income tax form 1 16. 1040 income tax form 3 15. 1040 income tax form 6 14. 1040 income tax form 8 14. 1040 income tax form 1 13. 1040 income tax form 5 12. 1040 income tax form 8 12. 1040 income tax form 2 11. 1040 income tax form 5 10. 1040 income tax form 9 107 17. 1040 income tax form 0 16. 1040 income tax form 3 15. 1040 income tax form 6 14. 1040 income tax form 8 14. 1040 income tax form 1 13. 1040 income tax form 4 12. 1040 income tax form 8 12. 1040 income tax form 1 11. 1040 income tax form 5 10. 1040 income tax form 9 108 17. 1040 income tax form 0 16. 1040 income tax form 3 15. 1040 income tax form 5 14. 1040 income tax form 8 14. 1040 income tax form 1 13. 1040 income tax form 4 12. 1040 income tax form 8 12. 1040 income tax form 1 11. 1040 income tax form 5 10. 1040 income tax form 9 109 17. 1040 income tax form 0 16. 1040 income tax form 3 15. 1040 income tax form 5 14. 1040 income tax form 8 14. 1040 income tax form 1 13. 1040 income tax form 4 12. 1040 income tax form 8 12. 1040 income tax form 1 11. 1040 income tax form 5 10. 1040 income tax form 9 Appendix C. 1040 income tax form (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 income tax form 0 16. 1040 income tax form 3 15. 1040 income tax form 5 14. 1040 income tax form 8 14. 1040 income tax form 1 13. 1040 income tax form 4 12. 1040 income tax form 7 12. 1040 income tax form 1 11. 1040 income tax form 5 10. 1040 income tax form 9 111 17. 1040 income tax form 0 16. 1040 income tax form 3 15. 1040 income tax form 5 14. 1040 income tax form 8 14. 1040 income tax form 1 13. 1040 income tax form 4 12. 1040 income tax form 7 12. 1040 income tax form 1 11. 1040 income tax form 5 10. 1040 income tax form 8 112 17. 1040 income tax form 0 16. 1040 income tax form 3 15. 1040 income tax form 5 14. 1040 income tax form 8 14. 1040 income tax form 1 13. 1040 income tax form 4 12. 1040 income tax form 7 12. 1040 income tax form 1 11. 1040 income tax form 5 10. 1040 income tax form 8 113 17. 1040 income tax form 0 16. 1040 income tax form 3 15. 1040 income tax form 5 14. 1040 income tax form 8 14. 1040 income tax form 1 13. 1040 income tax form 4 12. 1040 income tax form 7 12. 1040 income tax form 1 11. 1040 income tax form 4 10. 1040 income tax form 8 114 17. 1040 income tax form 0 16. 1040 income tax form 3 15. 1040 income tax form 5 14. 1040 income tax form 8 14. 1040 income tax form 1 13. 1040 income tax form 4 12. 1040 income tax form 7 12. 1040 income tax form 1 11. 1040 income tax form 4 10. 1040 income tax form 8 115+ 17. 1040 income tax form 0 16. 1040 income tax form 3 15. 1040 income tax form 5 14. 1040 income tax form 8 14. 1040 income tax form 1 13. 1040 income tax form 4 12. 1040 income tax form 7 12. 1040 income tax form 1 11. 1040 income tax form 4 10. 1040 income tax form 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 income tax form 8 13. 1040 income tax form 4 13. 1040 income tax form 1 12. 1040 income tax form 8 12. 1040 income tax form 6 12. 1040 income tax form 3 12. 1040 income tax form 1 11. 1040 income tax form 9 11. 1040 income tax form 7 11. 1040 income tax form 5 81 13. 1040 income tax form 4 13. 1040 income tax form 1 12. 1040 income tax form 7 12. 1040 income tax form 4 12. 1040 income tax form 2 11. 1040 income tax form 9 11. 1040 income tax form 7 11. 1040 income tax form 4 11. 1040 income tax form 3 11. 1040 income tax form 1 82 13. 1040 income tax form 1 12. 1040 income tax form 7 12. 1040 income tax form 4 12. 1040 income tax form 1 11. 1040 income tax form 8 11. 1040 income tax form 5 11. 1040 income tax form 3 11. 1040 income tax form 0 10. 1040 income tax form 8 10. 1040 income tax form 6 83 12. 1040 income tax form 8 12. 1040 income tax form 4 12. 1040 income tax form 1 11. 1040 income tax form 7 11. 1040 income tax form 4 11. 1040 income tax form 1 10. 1040 income tax form 9 10. 1040 income tax form 6 10. 1040 income tax form 4 10. 1040 income tax form 2 84 12. 1040 income tax form 6 12. 1040 income tax form 2 11. 1040 income tax form 8 11. 1040 income tax form 4 11. 1040 income tax form 1 10. 1040 income tax form 8 10. 1040 income tax form 5 10. 1040 income tax form 3 10. 1040 income tax form 1 9. 1040 income tax form 9 85 12. 1040 income tax form 3 11. 1040 income tax form 9 11. 1040 income tax form 5 11. 1040 income tax form 1 10. 1040 income tax form 8 10. 1040 income tax form 5 10. 1040 income tax form 2 9. 1040 income tax form 9 9. 1040 income tax form 7 9. 1040 income tax form 5 86 12. 1040 income tax form 1 11. 1040 income tax form 7 11. 1040 income tax form 3 10. 1040 income tax form 9 10. 1040 income tax form 5 10. 1040 income tax form 2 9. 1040 income tax form 9 9. 1040 income tax form 6 9. 1040 income tax form 4 9. 1040 income tax form 2 87 11. 1040 income tax form 9 11. 1040 income tax form 4 11. 1040 income tax form 0 10. 1040 income tax form 6 10. 1040 income tax form 3 9. 1040 income tax form 9 9. 1040 income tax form 6 9. 1040 income tax form 4 9. 1040 income tax form 1 8. 1040 income tax form 9 88 11. 1040 income tax form 7 11. 1040 income tax form 3 10. 1040 income tax form 8 10. 1040 income tax form 4 10. 1040 income tax form 1 9. 1040 income tax form 7 9. 1040 income tax form 4 9. 1040 income tax form 1 8. 1040 income tax form 8 8. 1040 income tax form 6 89 11. 1040 income tax form 5 11. 1040 income tax form 1 10. 1040 income tax form 6 10. 1040 income tax form 2 9. 1040 income tax form 9 9. 1040 income tax form 5 9. 1040 income tax form 2 8. 1040 income tax form 9 8. 1040 income tax form 6 8. 1040 income tax form 3 90 11. 1040 income tax form 4 10. 1040 income tax form 9 10. 1040 income tax form 5 10. 1040 income tax form 1 9. 1040 income tax form 7 9. 1040 income tax form 3 9. 1040 income tax form 0 8. 1040 income tax form 6 8. 1040 income tax form 3 8. 1040 income tax form 1 91 11. 1040 income tax form 3 10. 1040 income tax form 8 10. 1040 income tax form 3 9. 1040 income tax form 9 9. 1040 income tax form 5 9. 1040 income tax form 1 8. 1040 income tax form 8 8. 1040 income tax form 4 8. 1040 income tax form 1 7. 1040 income tax form 9 92 11. 1040 income tax form 2 10. 1040 income tax form 7 10. 1040 income tax form 2 9. 1040 income tax form 8 9. 1040 income tax form 3 9. 1040 income tax form 0 8. 1040 income tax form 6 8. 1040 income tax form 3 8. 1040 income tax form 0 7. 1040 income tax form 7 93 11. 1040 income tax form 1 10. 1040 income tax form 6 10. 1040 income tax form 1 9. 1040 income tax form 6 9. 1040 income tax form 2 8. 1040 income tax form 8 8. 1040 income tax form 5 8. 1040 income tax form 1 7. 1040 income tax form 8 7. 1040 income tax form 5 94 11. 1040 income tax form 0 10. 1040 income tax form 5 10. 1040 income tax form 0 9. 1040 income tax form 5 9. 1040 income tax form 1 8. 1040 income tax form 7 8. 1040 income tax form 3 8. 1040 income tax form 0 7. 1040 income tax form 6 7. 1040 income tax form 3 95 10. 1040 income tax form 9 10. 1040 income tax form 4 9. 1040 income tax form 9 9. 1040 income tax form 4 9. 1040 income tax form 0 8. 1040 income tax form 6 8. 1040 income tax form 2 7. 1040 income tax form 8 7. 1040 income tax form 5 7. 1040 income tax form 2 96 10. 1040 income tax form 8 10. 1040 income tax form 3 9. 1040 income tax form 8 9. 1040 income tax form 3 8. 1040 income tax form 9 8. 1040 income tax form 5 8. 1040 income tax form 1 7. 1040 income tax form 7 7. 1040 income tax form 4 7. 1040 income tax form 1 97 10. 1040 income tax form 7 10. 1040 income tax form 2 9. 1040 income tax form 7 9. 1040 income tax form 2 8. 1040 income tax form 8 8. 1040 income tax form 4 8. 1040 income tax form 0 7. 1040 income tax form 6 7. 1040 income tax form 3 6. 1040 income tax form 9 98 10. 1040 income tax form 7 10. 1040 income tax form 1 9. 1040 income tax form 6 9. 1040 income tax form 2 8. 1040 income tax form 7 8. 1040 income tax form 3 7. 1040 income tax form 9 7. 1040 income tax form 5 7. 1040 income tax form 1 6. 1040 income tax form 8 99 10. 1040 income tax form 6 10. 1040 income tax form 1 9. 1040 income tax form 6 9. 1040 income tax form 1 8. 1040 income tax form 6 8. 1040 income tax form 2 7. 1040 income tax form 8 7. 1040 income tax form 4 7. 1040 income tax form 0 6. 1040 income tax form 7 100 10. 1040 income tax form 6 10. 1040 income tax form 0 9. 1040 income tax form 5 9. 1040 income tax form 0 8. 1040 income tax form 5 8. 1040 income tax form 1 7. 1040 income tax form 7 7. 1040 income tax form 3 6. 1040 income tax form 9 6. 1040 income tax form 6 101 10. 1040 income tax form 5 10. 1040 income tax form 0 9. 1040 income tax form 4 9. 1040 income tax form 0 8. 1040 income tax form 5 8. 1040 income tax form 0 7. 1040 income tax form 6 7. 1040 income tax form 2 6. 1040 income tax form 9 6. 1040 income tax form 5 102 10. 1040 income tax form 5 9. 1040 income tax form 9 9. 1040 income tax form 4 8. 1040 income tax form 9 8. 1040 income tax form 4 8. 1040 income tax form 0 7. 1040 income tax form 5 7. 1040 income tax form 1 6. 1040 income tax form 8 6. 1040 income tax form 4 103 10. 1040 income tax form 4 9. 1040 income tax form 9 9. 1040 income tax form 4 8. 1040 income tax form 8 8. 1040 income tax form 4 7. 1040 income tax form 9 7. 1040 income tax form 5 7. 1040 income tax form 1 6. 1040 income tax form 7 6. 1040 income tax form 3 104 10. 1040 income tax form 4 9. 1040 income tax form 8 9. 1040 income tax form 3 8. 1040 income tax form 8 8. 1040 income tax form 3 7. 1040 income tax form 9 7. 1040 income tax form 4 7. 1040 income tax form 0 6. 1040 income tax form 6 6. 1040 income tax form 3 105 10. 1040 income tax form 4 9. 1040 income tax form 8 9. 1040 income tax form 3 8. 1040 income tax form 8 8. 1040 income tax form 3 7. 1040 income tax form 8 7. 1040 income tax form 4 7. 1040 income tax form 0 6. 1040 income tax form 6 6. 1040 income tax form 2 106 10. 1040 income tax form 3 9. 1040 income tax form 8 9. 1040 income tax form 2 8. 1040 income tax form 7 8. 1040 income tax form 2 7. 1040 income tax form 8 7. 1040 income tax form 3 6. 1040 income tax form 9 6. 1040 income tax form 5 6. 1040 income tax form 2 107 10. 1040 income tax form 3 9. 1040 income tax form 8 9. 1040 income tax form 2 8. 1040 income tax form 7 8. 1040 income tax form 2 7. 1040 income tax form 7 7. 1040 income tax form 3 6. 1040 income tax form 9 6. 1040 income tax form 5 6. 1040 income tax form 1 108 10. 1040 income tax form 3 9. 1040 income tax form 7 9. 1040 income tax form 2 8. 1040 income tax form 7 8. 1040 income tax form 2 7. 1040 income tax form 7 7. 1040 income tax form 3 6. 1040 income tax form 8 6. 1040 income tax form 4 6. 1040 income tax form 1 109 10. 1040 income tax form 3 9. 1040 income tax form 7 9. 1040 income tax form 2 8. 1040 income tax form 7 8. 1040 income tax form 2 7. 1040 income tax form 7 7. 1040 income tax form 2 6. 1040 income tax form 8 6. 1040 income tax form 4 6. 1040 income tax form 0 110 10. 1040 income tax form 3 9. 1040 income tax form 7 9. 1040 income tax form 2 8. 1040 income tax form 6 8. 1040 income tax form 1 7. 1040 income tax form 7 7. 1040 income tax form 2 6. 1040 income tax form 8 6. 1040 income tax form 4 6. 1040 income tax form 0 111 10. 1040 income tax form 3 9. 1040 income tax form 7 9. 1040 income tax form 1 8. 1040 income tax form 6 8. 1040 income tax form 1 7. 1040 income tax form 6 7. 1040 income tax form 2 6. 1040 income tax form 8 6. 1040 income tax form 3 6. 1040 income tax form 0 112 10. 1040 income tax form 2 9. 1040 income tax form 7 9. 1040 income tax form 1 8. 1040 income tax form 6 8. 1040 income tax form 1 7. 1040 income tax form 6 7. 1040 income tax form 2 6. 1040 income tax form 7 6. 1040 income tax form 3 5. 1040 income tax form 9 113 10. 1040 income tax form 2 9. 1040 income tax form 7 9. 1040 income tax form 1 8. 1040 income tax form 6 8. 1040 income tax form 1 7. 1040 income tax form 6 7. 1040 income tax form 2 6. 1040 income tax form 7 6. 1040 income tax form 3 5. 1040 income tax form 9 114 10. 1040 income tax form 2 9. 1040 income tax form 7 9. 1040 income tax form 1 8. 1040 income tax form 6 8. 1040 income tax form 1 7. 1040 income tax form 6 7. 1040 income tax form 1 6. 1040 income tax form 7 6. 1040 income tax form 3 5. 1040 income tax form 9 115+ 10. 1040 income tax form 2 9. 1040 income tax form 7 9. 1040 income tax form 1 8. 1040 income tax form 6 8. 1040 income tax form 1 7. 1040 income tax form 6 7. 1040 income tax form 1 6. 1040 income tax form 7 6. 1040 income tax form 3 5. 1040 income tax form 9 Appendix C. 1040 income tax form (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 income tax form 8 7. 1040 income tax form 6 7. 1040 income tax form 4 7. 1040 income tax form 2 7. 1040 income tax form 1 6. 1040 income tax form 9 6. 1040 income tax form 8 6. 1040 income tax form 6 6. 1040 income tax form 5 6. 1040 income tax form 4 91 7. 1040 income tax form 6 7. 1040 income tax form 4 7. 1040 income tax form 2 7. 1040 income tax form 0 6. 1040 income tax form 8 6. 1040 income tax form 7 6. 1040 income tax form 5 6. 1040 income tax form 4 6. 1040 income tax form 3 6. 1040 income tax form 1 92 7. 1040 income tax form 4 7. 1040 income tax form 2 7. 1040 income tax form 0 6. 1040 income tax form 8 6. 1040 income tax form 6 6. 1040 income tax form 4 6. 1040 income tax form 3 6. 1040 income tax form 1 6. 1040 income tax form 0 5. 1040 income tax form 9 93 7. 1040 income tax form 2 7. 1040 income tax form 0 6. 1040 income tax form 8 6. 1040 income tax form 6 6. 1040 income tax form 4 6. 1040 income tax form 2 6. 1040 income tax form 1 5. 1040 income tax form 9 5. 1040 income tax form 8 5. 1040 income tax form 6 94 7. 1040 income tax form 1 6. 1040 income tax form 8 6. 1040 income tax form 6 6. 1040 income tax form 4 6. 1040 income tax form 2 6. 1040 income tax form 0 5. 1040 income tax form 9 5. 1040 income tax form 7 5. 1040 income tax form 6 5. 1040 income tax form 4 95 6. 1040 income tax form 9 6. 1040 income tax form 7 6. 1040 income tax form 4 6. 1040 income tax form 2 6. 1040 income tax form 0 5. 1040 income tax form 8 5. 1040 income tax form 7 5. 1040 income tax form 5 5. 1040 income tax form 4 5. 1040 income tax form 2 96 6. 1040 income tax form 8 6. 1040 income tax form 5 6. 1040 income tax form 3 6. 1040 income tax form 1 5. 1040 income tax form 9 5. 1040 income tax form 7 5. 1040 income tax form 5 5. 1040 income tax form 3 5. 1040 income tax form 2 5. 1040 income tax form 0 97 6. 1040 income tax form 6 6. 1040 income tax form 4 6. 1040 income tax form 1 5. 1040 income tax form 9 5. 1040 income tax form 7 5. 1040 income tax form 5 5. 1040 income tax form 3 5. 1040 income tax form 2 5. 1040 income tax form 0 4. 1040 income tax form 9 98 6. 1040 income tax form 5 6. 1040 income tax form 3 6. 1040 income tax form 0 5. 1040 income tax form 8 5. 1040 income tax form 6 5. 1040 income tax form 4 5. 1040 income tax form 2 5. 1040 income tax form 0 4. 1040 income tax form 8 4. 1040 income tax form 7 99 6. 1040 income tax form 4 6. 1040 income tax form 1 5. 1040 income tax form 9 5. 1040 income tax form 6 5. 1040 income tax form 4 5. 1040 income tax form 2 5. 1040 income tax form 0 4. 1040 income tax form 9 4. 1040 income tax form 7 4. 1040 income tax form 5 100 6. 1040 income tax form 3 6. 1040 income tax form 0 5. 1040 income tax form 8 5. 1040 income tax form 5 5. 1040 income tax form 3 5. 1040 income tax form 1 4. 1040 income tax form 9 4. 1040 income tax form 7 4. 1040 income tax form 5 4. 1040 income tax form 4 101 6. 1040 income tax form 2 5. 1040 income tax form 9 5. 1040 income tax form 6 5. 1040 income tax form 4 5. 1040 income tax form 2 5. 1040 income tax form 0 4. 1040 income tax form 8 4. 1040 income tax form 6 4. 1040 income tax form 4 4. 1040 income tax form 2 102 6. 1040 income tax form 1 5. 1040 income tax form 8 5. 1040 income tax form 5 5. 1040 income tax form 3 5. 1040 income tax form 1 4. 1040 income tax form 8 4. 1040 income tax form 6 4. 1040 income tax form 4 4. 1040 income tax form 3 4. 1040 income tax form 1 103 6. 1040 income tax form 0 5. 1040 income tax form 7 5. 1040 income tax form 4 5. 1040 income tax form 2 5. 1040 income tax form 0 4. 1040 income tax form 7 4. 1040 income tax form 5 4. 1040 income tax form 3 4. 1040 income tax form 1 4. 1040 income tax form 0 104 5. 1040 income tax form 9 5. 1040 income tax form 6 5. 1040 income tax form 4 5. 1040 income tax form 1 4. 1040 income tax form 9 4. 1040 income tax form 6 4. 1040 income tax form 4 4. 1040 income tax form 2 4. 1040 income tax form 0 3. 1040 income tax form 8 105 5. 1040 income tax form 9 5. 1040 income tax form 6 5. 1040 income tax form 3 5. 1040 income tax form 0 4. 1040 income tax form 8 4. 1040 income tax form 5 4. 1040 income tax form 3 4. 1040 income tax form 1 3. 1040 income tax form 9 3. 1040 income tax form 7 106 5. 1040 income tax form 8 5. 1040 income tax form 5 5. 1040 income tax form 2 4. 1040 income tax form 9 4. 1040 income tax form 7 4. 1040 income tax form 5 4. 1040 income tax form 2 4. 1040 income tax form 0 3. 1040 income tax form 8 3. 1040 income tax form 6 107 5. 1040 income tax form 8 5. 1040 income tax form 4 5. 1040 income tax form 1 4. 1040 income tax form 9 4. 1040 income tax form 6 4. 1040 income tax form 4 4. 1040 income tax form 2 3. 1040 income tax form 9 3. 1040 income tax form 7 3. 1040 income tax form 5 108 5. 1040 income tax form 7 5. 1040 income tax form 4 5. 1040 income tax form 1 4. 1040 income tax form 8 4. 1040 income tax form 6 4. 1040 income tax form 3 4. 1040 income tax form 1 3. 1040 income tax form 9 3. 1040 income tax form 7 3. 1040 income tax form 5 109 5. 1040 income tax form 7 5. 1040 income tax form 3 5. 1040 income tax form 0 4. 1040 income tax form 8 4. 1040 income tax form 5 4. 1040 income tax form 3 4. 1040 income tax form 0 3. 1040 income tax form 8 3. 1040 income tax form 6 3. 1040 income tax form 4 110 5. 1040 income tax form 6 5. 1040 income tax form 3 5. 1040 income tax form 0 4. 1040 income tax form 7 4. 1040 income tax form 5 4. 1040 income tax form 2 4. 1040 income tax form 0 3. 1040 income tax form 8 3. 1040 income tax form 5 3. 1040 income tax form 3 111 5. 1040 income tax form 6 5. 1040 income tax form 3 5. 1040 income tax form 0 4. 1040 income tax form 7 4. 1040 income tax form 4 4. 1040 income tax form 2 3. 1040 income tax form 9 3. 1040 income tax form 7 3. 1040 income tax form 5 3. 1040 income tax form 3 112 5. 1040 income tax form 6 5. 1040 income tax form 3 4. 1040 income tax form 9 4. 1040 income tax form 7 4. 1040 income tax form 4 4. 1040 income tax form 1 3. 1040 income tax form 9 3. 1040 income tax form 7 3. 1040 income tax form 5 3. 1040 income tax form 2 113 5. 1040 income tax form 6 5. 1040 income tax form 2 4. 1040 income tax form 9 4. 1040 income tax form 6 4. 1040 income tax form 4 4. 1040 income tax form 1 3. 1040 income tax form 9 3. 1040 income tax form 6 3. 1040 income tax form 4 3. 1040 income tax form 2 114 5. 1040 income tax form 6 5. 1040 income tax form 2 4. 1040 income tax form 9 4. 1040 income tax form 6 4. 1040 income tax form 3 4. 1040 income tax form 1 3. 1040 income tax form 9 3. 1040 income tax form 6 3. 1040 income tax form 4 3. 1040 income tax form 2 115+ 5. 1040 income tax form 5 5. 1040 income tax form 2 4. 1040 income tax form 9 4. 1040 income tax form 6 4. 1040 income tax form 3 4. 1040 income tax form 1 3. 1040 income tax form 8 3. 1040 income tax form 6 3. 1040 income tax form 4 3. 1040 income tax form 1 Appendix C. 1040 income tax form (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 income tax form 2 4. 1040 income tax form 1 3. 1040 income tax form 9 3. 1040 income tax form 8 3. 1040 income tax form 7 3. 1040 income tax form 5 3. 1040 income tax form 4 3. 1040 income tax form 3 3. 1040 income tax form 3 3. 1040 income tax form 2 101 4. 1040 income tax form 1 3. 1040 income tax form 9 3. 1040 income tax form 7 3. 1040 income tax form 6 3. 1040 income tax form 5 3. 1040 income tax form 4 3. 1040 income tax form 2 3. 1040 income tax form 1 3. 1040 income tax form 1 3. 1040 income tax form 0 102 3. 1040 income tax form 9 3. 1040 income tax form 7 3. 1040 income tax form 6 3. 1040 income tax form 4 3. 1040 income tax form 3 3. 1040 income tax form 2 3. 1040 income tax form 1 3. 1040 income tax form 0 2. 1040 income tax form 9 2. 1040 income tax form 8 103 3. 1040 income tax form 8 3. 1040 income tax form 6 3. 1040 income tax form 4 3. 1040 income tax form 3 3. 1040 income tax form 2 3. 1040 income tax form 0 2. 1040 income tax form 9 2. 1040 income tax form 8 2. 1040 income tax form 7 2. 1040 income tax form 6 104 3. 1040 income tax form 7 3. 1040 income tax form 5 3. 1040 income tax form 3 3. 1040 income tax form 2 3. 1040 income tax form 0 2. 1040 income tax form 9 2. 1040 income tax form 7 2. 1040 income tax form 6 2. 1040 income tax form 5 2. 1040 income tax form 4 105 3. 1040 income tax form 5 3. 1040 income tax form 4 3. 1040 income tax form 2 3. 1040 income tax form 0 2. 1040 income tax form 9 2. 1040 income tax form 7 2. 1040 income tax form 6 2. 1040 income tax form 5 2. 1040 income tax form 4 2. 1040 income tax form 3 106 3. 1040 income tax form 4 3. 1040 income tax form 2 3. 1040 income tax form 1 2. 1040 income tax form 9 2. 1040 income tax form 7 2. 1040 income tax form 6 2. 1040 income tax form 4 2. 1040 income tax form 3 2. 1040 income tax form 2 2. 1040 income tax form 1 107 3. 1040 income tax form 3 3. 1040 income tax form 1 3. 1040 income tax form 0 2. 1040 income tax form 8 2. 1040 income tax form 6 2. 1040 income tax form 5 2. 1040 income tax form 3 2. 1040 income tax form 2 2. 1040 income tax form 1 2. 1040 income tax form 0 108 3. 1040 income tax form 3 3. 1040 income tax form 1 2. 1040 income tax form 9 2. 1040 income tax form 7 2. 1040 income tax form 5 2. 1040 income tax form 4 2. 1040 income tax form 2 2. 1040 income tax form 1 1. 1040 income tax form 9 1. 1040 income tax form 8 109 3. 1040 income tax form 2 3. 1040 income tax form 0 2. 1040 income tax form 8 2. 1040 income tax form 6 2. 1040 income tax form 4 2. 1040 income tax form 3 2. 1040 income tax form 1 2. 1040 income tax form 0 1. 1040 income tax form 8 1. 1040 income tax form 7 110 3. 1040 income tax form 1 2. 1040 income tax form 9 2. 1040 income tax form 7 2. 1040 income tax form 5 2. 1040 income tax form 3 2. 1040 income tax form 2 2. 1040 income tax form 0 1. 1040 income tax form 9 1. 1040 income tax form 7 1. 1040 income tax form 6 111 3. 1040 income tax form 1 2. 1040 income tax form 9 2. 1040 income tax form 7 2. 1040 income tax form 5 2. 1040 income tax form 3 2. 1040 income tax form 1 1. 1040 income tax form 9 1. 1040 income tax form 8 1. 1040 income tax form 6 1. 1040 income tax form 5 112 3. 1040 income tax form 0 2. 1040 income tax form 8 2. 1040 income tax form 6 2. 1040 income tax form 4 2. 1040 income tax form 2 2. 1040 income tax form 0 1. 1040 income tax form 9 1. 1040 income tax form 7 1. 1040 income tax form 5 1. 1040 income tax form 4 113 3. 1040 income tax form 0 2. 1040 income tax form 8 2. 1040 income tax form 6 2. 1040 income tax form 4 2. 1040 income tax form 2 2. 1040 income tax form 0 1. 1040 income tax form 8 1. 1040 income tax form 6 1. 1040 income tax form 5 1. 1040 income tax form 3 114 3. 1040 income tax form 0 2. 1040 income tax form 7 2. 1040 income tax form 5 2. 1040 income tax form 3 2. 1040 income tax form 1 1. 1040 income tax form 9 1. 1040 income tax form 8 1. 1040 income tax form 6 1. 1040 income tax form 4 1. 1040 income tax form 3 115+ 2. 1040 income tax form 9 2. 1040 income tax form 7 2. 1040 income tax form 5 2. 1040 income tax form 3 2. 1040 income tax form 1 1. 1040 income tax form 9 1. 1040 income tax form 7 1. 1040 income tax form 5 1. 1040 income tax form 4 1. 1040 income tax form 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 income tax form 5 1. 1040 income tax form 4 1. 1040 income tax form 3 1. 1040 income tax form 2 1. 1040 income tax form 1 1. 1040 income tax form 1         111 1. 1040 income tax form 4 1. 1040 income tax form 2 1. 1040 income tax form 1 1. 1040 income tax form 1 1. 1040 income tax form 0 1. 1040 income tax form 0         112 1. 1040 income tax form 3 1. 1040 income tax form 1 1. 1040 income tax form 0 1. 1040 income tax form 0 1. 1040 income tax form 0 1. 1040 income tax form 0         113 1. 1040 income tax form 2 1. 1040 income tax form 1 1. 1040 income tax form 0 1. 1040 income tax form 0 1. 1040 income tax form 0 1. 1040 income tax form 0         114 1. 1040 income tax form 1 1. 1040 income tax form 0 1. 1040 income tax form 0 1. 1040 income tax form 0 1. 1040 income tax form 0 1. 1040 income tax form 0         115+ 1. 1040 income tax form 1 1. 1040 income tax form 0 1. 1040 income tax form 0 1. 1040 income tax form 0 1. 1040 income tax form 0 1. 1040 income tax form 0         Appendix C. 1040 income tax form 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 income tax form 4 93 9. 1040 income tax form 6 71 26. 1040 income tax form 5 94 9. 1040 income tax form 1 72 25. 1040 income tax form 6 95 8. 1040 income tax form 6 73 24. 1040 income tax form 7 96 8. 1040 income tax form 1 74 23. 1040 income tax form 8 97 7. 1040 income tax form 6 75 22. 1040 income tax form 9 98 7. 1040 income tax form 1 76 22. 1040 income tax form 0 99 6. 1040 income tax form 7 77 21. 1040 income tax form 2 100 6. 1040 income tax form 3 78 20. 1040 income tax form 3 101 5. 1040 income tax form 9 79 19. 1040 income tax form 5 102 5. 1040 income tax form 5 80 18. 1040 income tax form 7 103 5. 1040 income tax form 2 81 17. 1040 income tax form 9 104 4. 1040 income tax form 9 82 17. 1040 income tax form 1 105 4. 1040 income tax form 5 83 16. 1040 income tax form 3 106 4. 1040 income tax form 2 84 15. 1040 income tax form 5 107 3. 1040 income tax form 9 85 14. 1040 income tax form 8 108 3. 1040 income tax form 7 86 14. 1040 income tax form 1 109 3. 1040 income tax form 4 87 13. 1040 income tax form 4 110 3. 1040 income tax form 1 88 12. 1040 income tax form 7 111 2. 1040 income tax form 9 89 12. 1040 income tax form 0 112 2. 1040 income tax form 6 90 11. 1040 income tax form 4 113 2. 1040 income tax form 4 91 10. 1040 income tax form 8 114 2. 1040 income tax form 1 92 10. 1040 income tax form 2 115 and over 1. 1040 income tax form 9 Prev  Up  Next   Home   More Online Publications
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LT 16 (Letter 2050) Frequently Asked Questions (FAQs)

What is the notice telling me?

Enforcement action may be taken to collect taxes you owe because you have not responded to previous notices sent to you on this matter.

What do I have to do?

Contact us to resolve your account. The letter includes a number of options available to you.

How much time do I have?

Contact us as soon as possible to avoid collection action, no later than 10 days from the date on the letter.

What happens if I don't pay?

Enforcement action including levy on your wages, bank accounts, federal payment, state tax refunds, or other income sources may result if your balance is not resolved. If you are unable to pay in full, a monthly payment plan may be available, or collection may be delayed if you are unable to pay due to financial hardship. Please be ready to discuss you income, expenses and assets owned if you feel that you are unable to pay; proof may be requested.

Who should I contact?

Contact us at the number shown at the top of the letter; the person who answers will be able to assist you.

What if I don't agree or have already taken corrective action?

If you do not agree with this notice, call us immediately at the number printed at the top of the notice. We will do our best to help you. If you called us about this matter before, but we did not correct the problem, you may want to contact the Office of the Taxpayer Advocate.

If you have already paid or arranged for an installment agreement, you should still call us at the number printed at the top of the notice to make sure your account reflects this.

Page Last Reviewed or Updated: 30-Jan-2014

The 1040 Income Tax Form

1040 income tax form 3. 1040 income tax form   Personal Exemptions and Dependents Table of Contents What's New Introduction Useful Items - You may want to see: ExemptionsPersonal Exemptions Exemptions for Dependents Qualifying Child Qualifying Relative Phaseout of Exemptions Social Security Numbers for DependentsBorn and died in 2013. 1040 income tax form Taxpayer identification numbers for aliens. 1040 income tax form Taxpayer identification numbers for adoptees. 1040 income tax form What's New Exemption amount. 1040 income tax form  The amount you can deduct for each exemption has increased. 1040 income tax form It was $3,800 for 2012. 1040 income tax form It is $3,900 for 2013. 1040 income tax form Exemption phaseout. 1040 income tax form  You lose at least part of the benefit of your exemptions if your adjusted gross income is more than a certain amount. 1040 income tax form For 2013, this amount is $150,000 for a married individual filing a separate return; $250,000 for a single individual; $275,000 for a head of household; and $300,000 for married individuals filing jointly or a qualifying widow(er). 1040 income tax form See Phaseout of Exemptions , later. 1040 income tax form Introduction This chapter discusses the following topics. 1040 income tax form Personal exemptions — You generally can take one for yourself and, if you are married, one for your spouse. 1040 income tax form Exemptions for dependents — You generally can take an exemption for each of your dependents. 1040 income tax form A dependent is your qualifying child or qualifying relative. 1040 income tax form If you are entitled to claim an exemption for a dependent, that dependent cannot claim a personal exemption on his or her own tax return. 1040 income tax form Phaseout of exemptions — Your deduction is reduced if your adjusted gross income is more than a certain amount. 1040 income tax form Social security number (SSN) requirement for dependents — You must list the SSN of any dependent for whom you claim an exemption. 1040 income tax form Deduction. 1040 income tax form   Exemptions reduce your taxable income. 1040 income tax form You can deduct $3,900 for each exemption you claim in 2013. 1040 income tax form But you may lose at least part of the dollar amount of your exemptions if your adjusted gross income is more than a certain amount. 1040 income tax form See Phaseout of Exemptions , later. 1040 income tax form How to claim exemptions. 1040 income tax form    How you claim an exemption on your tax return depends on which form you file. 1040 income tax form    If you file Form 1040EZ, the exemption amount is combined with the standard deduction amount and entered on line 5. 1040 income tax form    If you file Form 1040A, complete lines 6a through 6d. 1040 income tax form The total number of exemptions you can claim is the total in the box on line 6d. 1040 income tax form Also complete line 26. 1040 income tax form   If you file Form 1040, complete lines 6a through 6d. 1040 income tax form The total number of exemptions you can claim is the total in the box on line 6d. 1040 income tax form Also complete line 42. 1040 income tax form Useful Items - You may want to see: Publication 501 Exemptions, Standard Deduction, and Filing Information Form (and Instructions) 2120 Multiple Support Declaration 8332 Release/Revocation of Release of Claim to Exemption for Child by Custodial Parent Exemptions There are two types of exemptions you may be able to take: Personal exemptions for yourself and your spouse, and Exemptions for dependents (dependency exemptions). 1040 income tax form While each is worth the same amount ($3,900 for 2013), different rules apply to each type. 1040 income tax form Personal Exemptions You are generally allowed one exemption for yourself. 1040 income tax form If you are married, you may be allowed one exemption for your spouse. 1040 income tax form These are called personal exemptions. 1040 income tax form Your Own Exemption You can take one exemption for yourself unless you can be claimed as a dependent by another taxpayer. 1040 income tax form If another taxpayer is entitled to claim you as a dependent, you cannot take an exemption for yourself even if the other taxpayer does not actually claim you as a dependent. 1040 income tax form Your Spouse's Exemption Your spouse is never considered your dependent. 1040 income tax form Joint return. 1040 income tax form   On a joint return you can claim one exemption for yourself and one for your spouse. 1040 income tax form Separate return. 1040 income tax form   If you file a separate return, you can claim an exemption for your spouse only if your spouse had no gross income, is not filing a return, and was not the dependent of another taxpayer. 1040 income tax form This is true even if the other taxpayer does not actually claim your spouse as a dependent. 1040 income tax form You can claim an exemption for your spouse even if he or she is a nonresident alien; in that case, your spouse must have no gross income for U. 1040 income tax form S. 1040 income tax form tax purposes, must not be filing a return, and must not be the dependent of another taxpayer. 1040 income tax form Death of spouse. 1040 income tax form   If your spouse died during the year and you file a joint return for yourself and your deceased spouse, you generally can claim your spouse's exemption under the rules just explained in Joint return . 1040 income tax form If you file a separate return for the year, you may be able to claim your spouse's exemption under the rules just described in Separate return . 1040 income tax form   If you remarried during the year, you cannot take an exemption for your deceased spouse. 1040 income tax form   If you are a surviving spouse without gross income and you remarry in the year your spouse died, you can be claimed as an exemption on both the final separate return of your deceased spouse and the separate return of your new spouse for that year. 1040 income tax form If you file a joint return with your new spouse, you can be claimed as an exemption only on that return. 1040 income tax form Divorced or separated spouse. 1040 income tax form   If you obtained a final decree of divorce or separate maintenance during the year, you cannot take your former spouse's exemption. 1040 income tax form This rule applies even if you provided all of your former spouse's support. 1040 income tax form Exemptions for Dependents You are allowed one exemption for each person you can claim as a dependent. 1040 income tax form You can claim an exemption for a dependent even if your dependent files a return. 1040 income tax form The term “dependent” means: A qualifying child, or A qualifying relative. 1040 income tax form The terms “ qualifying child ” and “ qualifying relative ” are defined later. 1040 income tax form You can claim an exemption for a qualifying child or qualifying relative only if these three tests are met. 1040 income tax form Dependent taxpayer test. 1040 income tax form Joint return test. 1040 income tax form Citizen or resident test. 1040 income tax form These three tests are explained in detail later. 1040 income tax form All the requirements for claiming an exemption for a dependent are summarized in Table 3-1. 1040 income tax form Table 3-1. 1040 income tax form Overview of the Rules for Claiming an Exemption for a Dependent Caution. 1040 income tax form This table is only an overview of the rules. 1040 income tax form For details, see the rest of this chapter. 1040 income tax form You cannot claim any dependents if you (or your spouse, if filing jointly) could be claimed as a dependent by another taxpayer. 1040 income tax form   You cannot claim a married person who files a joint return as a dependent unless that joint return is filed only to claim a refund of withheld income tax or estimated tax paid. 1040 income tax form   You cannot claim a person as a dependent unless that person is a U. 1040 income tax form S. 1040 income tax form citizen, U. 1040 income tax form S. 1040 income tax form resident alien, U. 1040 income tax form S. 1040 income tax form national, or a resident of Canada or Mexico. 1040 income tax form 1  You cannot claim a person as a dependent unless that person is your qualifying child or qualifying relative. 1040 income tax form   Tests To Be a Qualifying Child   Tests To Be a Qualifying Relative The child must be your son, daughter, stepchild, foster child, brother, sister, half brother, half sister, stepbrother, stepsister, or a descendant of any of them. 1040 income tax form   The child must be (a) under age 19 at the end of the year and younger than you (or your spouse, if filing jointly), (b) under age 24 at the end of the year, a student, and younger than you (or your spouse, if filing jointly), or (c) any age if permanently and totally disabled. 1040 income tax form   The child must have lived with you for more than half of the year. 1040 income tax form 2  The child must not have provided more than half of his or her own support for the year. 1040 income tax form   The child is not filing a joint return for the year (unless that return is filed only to get a refund of income tax withheld or estimated tax paid). 1040 income tax form  If the child meets the rules to be a qualifying child of more than one person, only one person can actually treat the child as a qualifying child. 1040 income tax form See the Special Rule for Qualifying Child of More Than One Person to find out which person is the person entitled to claim the child as a qualifying child. 1040 income tax form   The person cannot be your qualifying child or the qualifying child of any other taxpayer. 1040 income tax form   The person either (a) must be related to you in one of the ways listed under Relatives who do not have to live with you , or (b) must live with you all year as a member of your household2 (and your relationship must not violate local law). 1040 income tax form   The person's gross income for the year must be less than $3,900. 1040 income tax form 3  You must provide more than half of the person's total support for the year. 1040 income tax form 4  1There is an exception for certain adopted children. 1040 income tax form 2There are exceptions for temporary absences, children who were born or died during the year, children of divorced or separated parents (or parents who live apart), and kidnapped children. 1040 income tax form 3There is an exception if the person is disabled and has income from a sheltered workshop. 1040 income tax form 4There are exceptions for multiple support agreements, children of divorced or separated parents (or parents who live apart), and kidnapped children. 1040 income tax form Dependent not allowed a personal exemption. 1040 income tax form If you can claim an exemption for your dependent, the dependent cannot claim his or her own personal exemption on his or her own tax return. 1040 income tax form This is true even if you do not claim the dependent's exemption on your return. 1040 income tax form It is also true if the dependent's exemption on your return is reduced or eliminated under the phaseout rule described under Phaseout of Exemptions, later. 1040 income tax form Housekeepers, maids, or servants. 1040 income tax form   If these people work for you, you cannot claim exemptions for them. 1040 income tax form Child tax credit. 1040 income tax form   You may be entitled to a child tax credit for each qualifying child who was under age 17 at the end of the year if you claimed an exemption for that child. 1040 income tax form For more information, see chapter 34. 1040 income tax form Dependent Taxpayer Test If you can be claimed as a dependent by another person, you cannot claim anyone else as a dependent. 1040 income tax form Even if you have a qualifying child or qualifying relative, you cannot claim that person as a dependent. 1040 income tax form If you are filing a joint return and your spouse can be claimed as a dependent by someone else, you and your spouse cannot claim any dependents on your joint return. 1040 income tax form Joint Return Test You generally cannot claim a married person as a dependent if he or she files a joint return. 1040 income tax form Exception. 1040 income tax form   You can claim an exemption for a person who files a joint return if that person and his or her spouse file the joint return only to claim a refund of income tax withheld or estimated tax paid. 1040 income tax form Example 1—child files joint return. 1040 income tax form You supported your 18-year-old daughter, and she lived with you all year while her husband was in the Armed Forces. 1040 income tax form He earned $25,000 for the year. 1040 income tax form The couple files a joint return. 1040 income tax form You cannot take an exemption for your daughter. 1040 income tax form Example 2—child files joint return only as claim for refund of withheld tax. 1040 income tax form Your 18-year-old son and his 17-year-old wife had $800 of wages from part-time jobs and no other income. 1040 income tax form Neither is required to file a tax return. 1040 income tax form They do not have a child. 1040 income tax form Taxes were taken out of their pay so they filed a joint return only to get a refund of the withheld taxes. 1040 income tax form The exception to the joint return test applies, so you are not disqualified from claiming an exemption for each of them just because they file a joint return. 1040 income tax form You can claim exemptions for each of them if all the other tests to do so are met. 1040 income tax form Example 3—child files joint return to claim American opportunity credit. 1040 income tax form The facts are the same as in Example 2 except no taxes were taken out of your son's pay. 1040 income tax form He and his wife are not required to file a tax return. 1040 income tax form However, they file a joint return to claim an American opportunity credit of $124 and get a refund of that amount. 1040 income tax form Because claiming the American opportunity credit is their reason for filing the return, they are not filing it only to get a refund of income tax withheld or estimated tax paid. 1040 income tax form The exception to the joint return test does not apply, so you cannot claim an exemption for either of them. 1040 income tax form Citizen or Resident Test You cannot claim a person as a dependent unless that person is a U. 1040 income tax form S. 1040 income tax form citizen, U. 1040 income tax form S. 1040 income tax form resident alien, U. 1040 income tax form S. 1040 income tax form national, or a resident of Canada or Mexico. 1040 income tax form However, there is an exception for certain adopted children, as explained next. 1040 income tax form Exception for adopted child. 1040 income tax form   If you are a U. 1040 income tax form S. 1040 income tax form citizen or U. 1040 income tax form S. 1040 income tax form national who has legally adopted a child who is not a U. 1040 income tax form S. 1040 income tax form citizen, U. 1040 income tax form S. 1040 income tax form resident alien, or U. 1040 income tax form S. 1040 income tax form national, this test is met if the child lived with you as a member of your household all year. 1040 income tax form This exception also applies if the child was lawfully placed with you for legal adoption. 1040 income tax form Child's place of residence. 1040 income tax form   Children usually are citizens or residents of the country of their parents. 1040 income tax form   If you were a U. 1040 income tax form S. 1040 income tax form citizen when your child was born, the child may be a U. 1040 income tax form S. 1040 income tax form citizen and meet this test even if the other parent was a nonresident alien and the child was born in a foreign country. 1040 income tax form Foreign students' place of residence. 1040 income tax form   Foreign students brought to this country under a qualified international education exchange program and placed in American homes for a temporary period generally are not U. 1040 income tax form S. 1040 income tax form residents and do not meet this test. 1040 income tax form You cannot claim an exemption for them. 1040 income tax form However, if you provided a home for a foreign student, you may be able to take a charitable contribution deduction. 1040 income tax form See Expenses Paid for Student Living With You in chapter 24. 1040 income tax form U. 1040 income tax form S. 1040 income tax form national. 1040 income tax form   A U. 1040 income tax form S. 1040 income tax form national is an individual who, although not a U. 1040 income tax form S. 1040 income tax form citizen, owes his or her allegiance to the United States. 1040 income tax form U. 1040 income tax form S. 1040 income tax form nationals include American Samoans and Northern Mariana Islanders who chose to become U. 1040 income tax form S. 1040 income tax form nationals instead of U. 1040 income tax form S. 1040 income tax form citizens. 1040 income tax form Qualifying Child Five tests must be met for a child to be your qualifying child. 1040 income tax form The five tests are: Relationship, Age, Residency, Support, and Joint return. 1040 income tax form These tests are explained next. 1040 income tax form If a child meets the five tests to be the qualifying child of more than one person, a special rule applies to determine which person can actually treat the child as a qualifying child. 1040 income tax form See Special Rule for Qualifying Child of More Than One Person, later. 1040 income tax form Relationship Test To meet this test, a child must be: Your son, daughter, stepchild, foster child, or a descendant (for example, your grandchild) of any of them, or Your brother, sister, half brother, half sister, stepbrother, stepsister, or a descendant (for example, your niece or nephew) of any of them. 1040 income tax form Adopted child. 1040 income tax form   An adopted child is always treated as your own child. 1040 income tax form The term “adopted child” includes a child who was lawfully placed with you for legal adoption. 1040 income tax form Foster child. 1040 income tax form   A foster child is an individual who is placed with you by an authorized placement agency or by judgment, decree, or other order of any court of competent jurisdiction. 1040 income tax form Age Test To meet this test, a child must be: Under age 19 at the end of the year and younger than you (or your spouse, if filing jointly), A student under age 24 at the end of the year and younger than you (or your spouse, if filing jointly), or Permanently and totally disabled at any time during the year, regardless of age. 1040 income tax form Example. 1040 income tax form Your son turned 19 on December 10. 1040 income tax form Unless he was permanently and totally disabled or a student, he does not meet the age test because, at the end of the year, he was not under age 19. 1040 income tax form Child must be younger than you or spouse. 1040 income tax form   To be your qualifying child, a child who is not permanently and totally disabled must be younger than you. 1040 income tax form However, if you are married filing jointly, the child must be younger than you or your spouse but does not have to be younger than both of you. 1040 income tax form Example 1—child not younger than you or spouse. 1040 income tax form Your 23-year-old brother, who is a student and unmarried, lives with you and your spouse. 1040 income tax form He is not disabled. 1040 income tax form Both you and your spouse are 21 years old, and you file a joint return. 1040 income tax form Your brother is not your qualifying child because he is not younger than you or your spouse. 1040 income tax form Example 2—child younger than your spouse but not younger than you. 1040 income tax form The facts are the same as in Example 1 except your spouse is 25 years old. 1040 income tax form Because your brother is younger than your spouse, and you and your spouse are filing a joint return, your brother is your qualifying child, even though he is not younger than you. 1040 income tax form Student defined. 1040 income tax form   To qualify as a student, your child must be, during some part of each of any 5 calendar months of the year: A full-time student at a school that has a regular teaching staff, course of study, and a regularly enrolled student body at the school, or A student taking a full-time, on-farm training course given by a school described in (1), or by a state, county, or local government agency. 1040 income tax form The 5 calendar months do not have to be consecutive. 1040 income tax form Full-time student. 1040 income tax form   A full-time student is a student who is enrolled for the number of hours or courses the school considers to be full-time attendance. 1040 income tax form School defined. 1040 income tax form   A school can be an elementary school, junior or senior high school, college, university, or technical, trade, or mechanical school. 1040 income tax form However, an on-the-job training course, correspondence school, or school offering courses only through the Internet does not count as a school. 1040 income tax form Vocational high school students. 1040 income tax form   Students who work on “co-op” jobs in private industry as a part of a school's regular course of classroom and practical training are considered full-time students. 1040 income tax form Permanently and totally disabled. 1040 income tax form   Your child is permanently and totally disabled if both of the following apply. 1040 income tax form He or she cannot engage in any substantial gainful activity because of a physical or mental condition. 1040 income tax form A doctor determines the condition has lasted or can be expected to last continuously for at least a year or can lead to death. 1040 income tax form Residency Test To meet this test, your child must have lived with you for more than half the year. 1040 income tax form There are exceptions for temporary absences, children who were born or died during the year, kidnapped children, and children of divorced or separated parents. 1040 income tax form Temporary absences. 1040 income tax form   Your child is considered to have lived with you during periods of time when one of you, or both, are temporarily absent due to special circumstances such as: Illness, Education, Business, Vacation, or Military service. 1040 income tax form Your child is also considered to have lived with you during any required hospital stay following birth, as long as the child would have lived with you during that time but for the hospitalization. 1040 income tax form Death or birth of child. 1040 income tax form   A child who was born or died during the year is treated as having lived with you more than half of the year if your home was the child's home more than half of the time he or she was alive during the year. 1040 income tax form Child born alive. 1040 income tax form   You may be able to claim an exemption for a child born alive during the year, even if the child lived only for a moment. 1040 income tax form State or local law must treat the child as having been born alive. 1040 income tax form There must be proof of a live birth shown by an official document, such as a birth certificate. 1040 income tax form The child must be your qualifying child or qualifying relative, and all the other tests to claim an exemption for a dependent must be met. 1040 income tax form Stillborn child. 1040 income tax form   You cannot claim an exemption for a stillborn child. 1040 income tax form Kidnapped child. 1040 income tax form   You may be able to treat your child as meeting the residency test even if the child has been kidnapped. 1040 income tax form See Publication 501 for details. 1040 income tax form Children of divorced or separated parents (or parents who live apart). 1040 income tax form   In most cases, because of the residency test, a child of divorced or separated parents is the qualifying child of the custodial parent. 1040 income tax form However, the child will be treated as the qualifying child of the noncustodial parent if all four of the following statements are true. 1040 income tax form The parents: Are divorced or legally separated under a decree of divorce or separate maintenance, Are separated under a written separation agreement, or Lived apart at all times during the last 6 months of the year, whether or not they are or were married. 1040 income tax form The child received over half of his or her support for the year from the parents. 1040 income tax form The child is in the custody of one or both parents for more than half of the year. 1040 income tax form Either of the following statements is true. 1040 income tax form The custodial parent signs a written declaration, discussed later, that he or she will not claim the child as a dependent for the year, and the noncustodial parent attaches this written declaration to his or her return. 1040 income tax form (If the decree or agreement went into effect after 1984 and before 2009, see Post-1984 and pre-2009 divorce decree or separation agreement , later. 1040 income tax form If the decree or agreement went into effect after 2008, see Post-2008 divorce decree or separation agreement , later. 1040 income tax form ) A pre-1985 decree of divorce or separate maintenance or written separation agreement that applies to 2013 states that the noncustodial parent can claim the child as a dependent, the decree or agreement was not changed after 1984 to say the noncustodial parent cannot claim the child as a dependent, and the noncustodial parent provides at least $600 for the child's support during the year. 1040 income tax form Custodial parent and noncustodial parent. 1040 income tax form   The custodial parent is the parent with whom the child lived for the greater number of nights during the year. 1040 income tax form The other parent is the noncustodial parent. 1040 income tax form   If the parents divorced or separated during the year and the child lived with both parents before the separation, the custodial parent is the one with whom the child lived for the greater number of nights during the rest of the year. 1040 income tax form   A child is treated as living with a parent for a night if the child sleeps: At that parent's home, whether or not the parent is present, or In the company of the parent, when the child does not sleep at a parent's home (for example, the parent and child are on vacation together). 1040 income tax form Equal number of nights. 1040 income tax form   If the child lived with each parent for an equal number of nights during the year, the custodial parent is the parent with the higher adjusted gross income (AGI). 1040 income tax form December 31. 1040 income tax form   The night of December 31 is treated as part of the year in which it begins. 1040 income tax form For example, December 31, 2013, is treated as part of 2013. 1040 income tax form Emancipated child. 1040 income tax form   If a child is emancipated under state law, the child is treated as not living with either parent. 1040 income tax form See Examples 5 and 6. 1040 income tax form Absences. 1040 income tax form   If a child was not with either parent on a particular night (because, for example, the child was staying at a friend's house), the child is treated as living with the parent with whom the child normally would have lived for that night, except for the absence. 1040 income tax form But if it cannot be determined with which parent the child normally would have lived or if the child would not have lived with either parent that night, the child is treated as not living with either parent that night. 1040 income tax form Parent works at night. 1040 income tax form   If, due to a parent's nighttime work schedule, a child lives for a greater number of days, but not nights, with the parent who works at night, that parent is treated as the custodial parent. 1040 income tax form On a school day, the child is treated as living at the primary residence registered with the school. 1040 income tax form Example 1—child lived with one parent for a greater number of nights. 1040 income tax form You and your child’s other parent are divorced. 1040 income tax form In 2013, your child lived with you 210 nights and with the other parent 155 nights. 1040 income tax form You are the custodial parent. 1040 income tax form Example 2—child is away at camp. 1040 income tax form In 2013, your daughter lives with each parent for alternate weeks. 1040 income tax form In the summer, she spends 6 weeks at summer camp. 1040 income tax form During the time she is at camp, she is treated as living with you for 3 weeks and with her other parent, your ex-spouse, for 3 weeks because this is how long she would have lived with each parent if she had not attended summer camp. 1040 income tax form Example 3—child lived same number of nights with each parent. 1040 income tax form Your son lived with you 180 nights during the year and lived the same number of nights with his other parent, your ex-spouse. 1040 income tax form Your AGI is $40,000. 1040 income tax form Your ex-spouse's AGI is $25,000. 1040 income tax form You are treated as your son's custodial parent because you have the higher AGI. 1040 income tax form Example 4—child is at parent’s home but with other parent. 1040 income tax form Your son normally lives with you during the week and with his other parent, your ex-spouse, every other weekend. 1040 income tax form You become ill and are hospitalized. 1040 income tax form The other parent lives in your home with your son for 10 consecutive days while you are in the hospital. 1040 income tax form Your son is treated as living with you during this 10-day period because he was living in your home. 1040 income tax form Example 5—child emancipated in May. 1040 income tax form When your son turned age 18 in May 2013, he became emancipated under the law of the state where he lives. 1040 income tax form As a result, he is not considered in the custody of his parents for more than half of the year. 1040 income tax form The special rule for children of divorced or separated parents does not apply. 1040 income tax form Example 6—child emancipated in August. 1040 income tax form Your daughter lives with you from January 1, 2013, until May 31, 2013, and lives with her other parent, your ex-spouse, from June 1, 2013, through the end of the year. 1040 income tax form She turns 18 and is emancipated under state law on August 1, 2013. 1040 income tax form Because she is treated as not living with either parent beginning on August 1, she is treated as living with you the greater number of nights in 2013. 1040 income tax form You are the custodial parent. 1040 income tax form Written declaration. 1040 income tax form    The custodial parent may use either Form 8332 or a similar statement (containing the same information required by the form) to make the written declaration to release the exemption to the noncustodial parent. 1040 income tax form The noncustodial parent must attach a copy of the form or statement to his or her tax return. 1040 income tax form   The exemption can be released for 1 year, for a number of specified years (for example, alternate years), or for all future years, as specified in the declaration. 1040 income tax form Post-1984 and pre-2009 divorce decree or separation agreement. 1040 income tax form   If the divorce decree or separation agreement went into effect after 1984 and before 2009, the noncustodial parent may be able to attach certain pages from the decree or agreement instead of Form 8332. 1040 income tax form The decree or agreement must state all three of the following. 1040 income tax form The noncustodial parent can claim the child as a dependent without regard to any condition, such as payment of support. 1040 income tax form The custodial parent will not claim the child as a dependent for the year. 1040 income tax form The years for which the noncustodial parent, rather than the custodial parent, can claim the child as a dependent. 1040 income tax form   The noncustodial parent must attach all of the following pages of the decree or agreement to his or her tax return. 1040 income tax form The cover page (write the other parent's social security number on this page). 1040 income tax form The pages that include all of the information identified in items (1) through (3) above. 1040 income tax form The signature page with the other parent's signature and the date of the agreement. 1040 income tax form Post-2008 divorce decree or separation agreement. 1040 income tax form   The noncustodial parent cannot attach pages from the decree or agreement instead of Form 8332 if the decree or agreement went into effect after 2008. 1040 income tax form The custodial parent must sign either Form 8332 or a similar statement whose only purpose is to release the custodial parent's claim to an exemption for a child, and the noncustodial parent must attach a copy to his or her return. 1040 income tax form The form or statement must release the custodial parent's claim to the child without any conditions. 1040 income tax form For example, the release must not depend on the noncustodial parent paying support. 1040 income tax form    The noncustodial parent must attach the required information even if it was filed with a return in an earlier year. 1040 income tax form Revocation of release of claim to an exemption. 1040 income tax form   The custodial parent can revoke a release of claim to exemption that he or she previously released to the noncustodial parent on Form 8332 (or a similar statement). 1040 income tax form For the revocation to be effective for 2013, the custodial parent must have given (or made reasonable efforts to give) written notice of the revocation to the noncustodial parent in 2012 or earlier. 1040 income tax form The custodial parent can use Part III of Form 8332 for this purpose and must attach a copy of the revocation to his or her return for each tax year he or she claims the child as a dependent as a result of the revocation. 1040 income tax form Remarried parent. 1040 income tax form   If you remarry, the support provided by your new spouse is treated as provided by you. 1040 income tax form Parents who never married. 1040 income tax form   This special rule for divorced or separated parents also applies to parents who never married, and who lived apart at all times during the last 6 months of the year. 1040 income tax form Support Test (To Be a Qualifying Child) To meet this test, the child cannot have provided more than half of his or her own support for the year. 1040 income tax form This test is different from the support test to be a qualifying relative, which is described later. 1040 income tax form However, to see what is or is not support, see Support Test (To Be a Qualifying Relative) , later. 1040 income tax form If you are not sure whether a child provided more than half of his or her own support, you may find Worksheet 3-1 helpful. 1040 income tax form Worksheet 3-1. 1040 income tax form Worksheet for Determining Support Funds Belonging to the Person You Supported       1. 1040 income tax form Enter the total funds belonging to the person you supported, including income received (taxable and nontaxable) and amounts borrowed during the year, plus the amount in savings and other accounts at the beginning of the year. 1040 income tax form Do not include funds provided by the state; include those amounts on line 23 instead 1. 1040 income tax form     2. 1040 income tax form Enter the amount on line 1 that was used for the person's support 2. 1040 income tax form     3. 1040 income tax form Enter the amount on line 1 that was used for other purposes 3. 1040 income tax form     4. 1040 income tax form Enter the total amount in the person's savings and other accounts at the end of the year 4. 1040 income tax form     5. 1040 income tax form Add lines 2 through 4. 1040 income tax form (This amount should equal line 1. 1040 income tax form ) 5. 1040 income tax form     Expenses for Entire Household (where the person you supported lived)       6. 1040 income tax form Lodging (complete line 6a or 6b):         a. 1040 income tax form Enter the total rent paid 6a. 1040 income tax form       b. 1040 income tax form Enter the fair rental value of the home. 1040 income tax form If the person you supported owned the home,  also include this amount in line 21 6b. 1040 income tax form     7. 1040 income tax form Enter the total food expenses 7. 1040 income tax form     8. 1040 income tax form Enter the total amount of utilities (heat, light, water, etc. 1040 income tax form not included in line 6a or 6b) 8. 1040 income tax form     9. 1040 income tax form Enter the total amount of repairs (not included in line 6a or 6b) 9. 1040 income tax form     10. 1040 income tax form Enter the total of other expenses. 1040 income tax form Do not include expenses of maintaining the home, such as mortgage interest, real estate taxes, and insurance 10. 1040 income tax form     11. 1040 income tax form Add lines 6a through 10. 1040 income tax form These are the total household expenses 11. 1040 income tax form     12. 1040 income tax form Enter total number of persons who lived in the household 12. 1040 income tax form     Expenses for the Person You Supported       13. 1040 income tax form Divide line 11 by line 12. 1040 income tax form This is the person's share of the household expenses 13. 1040 income tax form     14. 1040 income tax form Enter the person's total clothing expenses 14. 1040 income tax form     15. 1040 income tax form Enter the person's total education expenses 15. 1040 income tax form     16. 1040 income tax form Enter the person's total medical and dental expenses not paid for or reimbursed by insurance 16. 1040 income tax form     17. 1040 income tax form Enter the person's total travel and recreation expenses 17. 1040 income tax form     18. 1040 income tax form Enter the total of the person's other expenses 18. 1040 income tax form     19. 1040 income tax form Add lines 13 through 18. 1040 income tax form This is the total cost of the person's support for the year 19. 1040 income tax form     Did the Person Provide More Than Half of His or Her Own Support?       20. 1040 income tax form Multiply line 19 by 50% (. 1040 income tax form 50) 20. 1040 income tax form     21. 1040 income tax form Enter the amount from line 2, plus the amount from line 6b if the person you supported owned  the home. 1040 income tax form This is the amount the person provided for his or her own support 21. 1040 income tax form     22. 1040 income tax form Is line 21 more than line 20?   No. 1040 income tax form You meet the support test for this person to be your qualifying child. 1040 income tax form If this person also meets the other tests to be a qualifying child, stop here; do not complete lines 23–26. 1040 income tax form Otherwise, go to line 23 and fill out the rest of the worksheet to determine if this person is your qualifying relative. 1040 income tax form    Yes. 1040 income tax form You do not meet the support test for this person to be either your qualifying child or your qualifying relative. 1040 income tax form Stop here. 1040 income tax form        Did You Provide More Than Half?       23. 1040 income tax form Enter the amount others provided for the person's support. 1040 income tax form Include amounts provided by state, local, and other welfare societies or agencies. 1040 income tax form Do not include any amounts included on line 1 23. 1040 income tax form     24. 1040 income tax form Add lines 21 and 23 24. 1040 income tax form     25. 1040 income tax form Subtract line 24 from line 19. 1040 income tax form This is the amount you provided for the person's support 25. 1040 income tax form     26. 1040 income tax form Is line 25 more than line 20?   Yes. 1040 income tax form You meet the support test for this person to be your qualifying relative. 1040 income tax form    No. 1040 income tax form You do not meet the support test for this person to be your qualifying relative. 1040 income tax form You cannot claim an exemption for this person unless you can do so under a multiple support agreement, the support test for children of divorced or separated parents, or the special rule for kidnapped children. 1040 income tax form See Multiple Support Agreement or Support Test for Children of Divorced or Separated Parents (or Parents Who Live Apart) , or Kidnapped child under Qualifying Relative. 1040 income tax form   Example. 1040 income tax form You provided $4,000 toward your 16-year-old son's support for the year. 1040 income tax form He has a part-time job and provided $6,000 to his own support. 1040 income tax form He provided more than half of his own support for the year. 1040 income tax form He is not your qualifying child. 1040 income tax form Foster care payments and expenses. 1040 income tax form   Payments you receive for the support of a foster child from a child placement agency are considered support provided by the agency. 1040 income tax form Similarly, payments you receive for the support of a foster child from a state or county are considered support provided by the state or county. 1040 income tax form   If you are not in the trade or business of providing foster care and your unreimbursed out-of-pocket expenses in caring for a foster child were mainly to benefit an organization qualified to receive deductible charitable contributions, the expenses are deductible as charitable contributions but are not considered support you provided. 1040 income tax form For more information about the deduction for charitable contributions, see chapter 24. 1040 income tax form If your unreimbursed expenses are not deductible as charitable contributions, they may qualify as support you provided. 1040 income tax form   If you are in the trade or business of providing foster care, your unreimbursed expenses are not considered support provided by you. 1040 income tax form Example 1. 1040 income tax form Lauren, a foster child, lived with Mr. 1040 income tax form and Mrs. 1040 income tax form Smith for the last 3 months of the year. 1040 income tax form The Smiths cared for Lauren because they wanted to adopt her (although she had not been placed with them for adoption). 1040 income tax form They did not care for her as a trade or business or to benefit the agency that placed her in their home. 1040 income tax form The Smiths' unreimbursed expenses are not deductible as charitable contributions but are considered support they provided for Lauren. 1040 income tax form Example 2. 1040 income tax form You provided $3,000 toward your 10-year-old foster child's support for the year. 1040 income tax form The state government provided $4,000, which is considered support provided by the state, not by the child. 1040 income tax form See Support provided by the state (welfare, food stamps, housing, etc. 1040 income tax form ) , later. 1040 income tax form Your foster child did not provide more than half of her own support for the year. 1040 income tax form Scholarships. 1040 income tax form   A scholarship received by a child who is a student is not taken into account in determining whether the child provided more than half of his or her own support. 1040 income tax form Joint Return Test (To Be a Qualifying Child) To meet this test, the child cannot file a joint return for the year. 1040 income tax form Exception. 1040 income tax form   An exception to the joint return test applies if your child and his or her spouse file a joint return only to claim a refund of income tax withheld or estimated tax paid. 1040 income tax form Example 1—child files joint return. 1040 income tax form You supported your 18-year-old daughter, and she lived with you all year while her husband was in the Armed Forces. 1040 income tax form He earned $25,000 for the year. 1040 income tax form The couple files a joint return. 1040 income tax form Because your daughter and her husband file a joint return, she is not your qualifying child. 1040 income tax form Example 2—child files joint return only as a claim for refund of withheld tax. 1040 income tax form Your 18-year-old son and his 17-year-old wife had $800 of wages from part-time jobs and no other income. 1040 income tax form Neither is required to file a tax return. 1040 income tax form They do not have a child. 1040 income tax form Taxes were taken out of their pay so they filed a joint return only to get a refund of the withheld taxes. 1040 income tax form The exception to the joint return test applies, so your son may be your qualifying child if all the other tests are met. 1040 income tax form Example 3—child files joint return to claim American opportunity credit. 1040 income tax form The facts are the same as in Example 2 except no taxes were taken out of your son's pay. 1040 income tax form He and his wife were not required to file a tax return. 1040 income tax form However, they file a joint return to claim an American opportunity credit of $124 and get a refund of that amount. 1040 income tax form Because claiming the American opportunity credit is their reason for filing the return, they are not filing it only to get a refund of income tax withheld or estimated tax paid. 1040 income tax form The exception to the joint return test does not apply, so your son is not your qualifying child. 1040 income tax form Special Rule for Qualifying Child of More Than One Person If your qualifying child is not a qualifying child of anyone else, this special rule does not apply to you and you do not need to read about it. 1040 income tax form This is also true if your qualifying child is not a qualifying child of anyone else except your spouse with whom you file a joint return. 1040 income tax form If a child is treated as the qualifying child of the noncustodial parent under the rules for children of divorced or separated parents (or parents who live apart) described earlier, see Applying this special rule to divorced or separated parents (or parents who live apart), later. 1040 income tax form Sometimes, a child meets the relationship, age, residency, support, and joint return tests to be a qualifying child of more than one person. 1040 income tax form Although the child is a qualifying child of each of these persons, only one person can actually treat the child as a qualifying child to take all of the following tax benefits (provided the person is eligible for each benefit). 1040 income tax form The exemption for the child. 1040 income tax form The child tax credit. 1040 income tax form Head of household filing status. 1040 income tax form The credit for child and dependent care expenses. 1040 income tax form The exclusion from income for dependent care benefits. 1040 income tax form The earned income credit. 1040 income tax form The other person cannot take any of these benefits based on this qualifying child. 1040 income tax form In other words, you and the other person cannot agree to divide these benefits between you. 1040 income tax form The other person cannot take any of these tax benefits for a child unless he or she has a different qualifying child. 1040 income tax form Tiebreaker rules. 1040 income tax form   To determine which person can treat the child as a qualifying child to claim these six tax benefits, the following tiebreaker rules apply. 1040 income tax form If only one of the persons is the child's parent, the child is treated as the qualifying child of the parent. 1040 income tax form If the parents file a joint return together and can claim the child as a qualifying child, the child is treated as the qualifying child of the parents. 1040 income tax form If the parents do not file a joint return together but both parents claim the child as a qualifying child, the IRS will treat the child as the qualifying child of the parent with whom the child lived for the longer period of time during the year. 1040 income tax form If the child lived with each parent for the same amount of time, the IRS will treat the child as the qualifying child of the parent who had the higher adjusted gross income (AGI) for the year. 1040 income tax form If no parent can claim the child as a qualifying child, the child is treated as the qualifying child of the person who had the highest AGI for the year. 1040 income tax form If a parent can claim the child as a qualifying child but no parent does so claim the child, the child is treated as the qualifying child of the person who had the highest AGI for the year, but only if that person's AGI is higher than the highest AGI of any of the child's parents who can claim the child. 1040 income tax form If the child's parents file a joint return with each other, this rule can be applied by dividing the parents' combined AGI equally between the parents. 1040 income tax form See Example 6 . 1040 income tax form   Subject to these tiebreaker rules, you and the other person may be able to choose which of you claims the child as a qualifying child. 1040 income tax form Example 1—child lived with parent and grandparent. 1040 income tax form You and your 3-year-old daughter Jane lived with your mother all year. 1040 income tax form You are 25 years old, unmarried, and your AGI is $9,000. 1040 income tax form Your mother's AGI is $15,000. 1040 income tax form Jane's father did not live with you or your daughter. 1040 income tax form You have not signed Form 8332 (or a similar statement) to release the child's exemption to the noncustodial parent. 1040 income tax form Jane is a qualifying child of both you and your mother because she meets the relationship, age, residency, support, and joint return tests for both you and your mother. 1040 income tax form However, only one of you can claim her. 1040 income tax form Jane is not a qualifying child of anyone else, including her father. 1040 income tax form You agree to let your mother claim Jane. 1040 income tax form This means your mother can claim Jane as a qualifying child for all of the six tax benefits listed earlier, if she qualifies (and if you do not claim Jane as a qualifying child for any of those tax benefits). 1040 income tax form Example 2—parent has higher AGI than grandparent. 1040 income tax form The facts are the same as in Example 1 except your AGI is $18,000. 1040 income tax form Because your mother's AGI is not higher than yours, she cannot claim Jane. 1040 income tax form Only you can claim Jane. 1040 income tax form Example 3—two persons claim same child. 1040 income tax form The facts are the same as in Example 1 except that you and your mother both claim Jane as a qualifying child. 1040 income tax form In this case, you, as the child's parent, will be the only one allowed to claim Jane as a qualifying child. 1040 income tax form The IRS will disallow your mother's claim to the six tax benefits listed earlier unless she has another qualifying child. 1040 income tax form Example 4—qualifying children split between two persons. 1040 income tax form The facts are the same as in Example 1 except you also have two other young children who are qualifying children of both you and your mother. 1040 income tax form Only one of you can claim each child. 1040 income tax form However, if your mother's AGI is higher than yours, you can allow your mother to claim one or more of the children. 1040 income tax form For example, if you claim one child, your mother can claim the other two. 1040 income tax form Example 5—taxpayer who is a qualifying child. 1040 income tax form The facts are the same as in Example 1 except you are only 18 years old and did not provide more than half of your own support for the year. 1040 income tax form This means you are your mother's qualifying child. 1040 income tax form If she can claim you as a dependent, then you cannot claim your daughter as a dependent because of the Dependent Taxpayer Test explained earlier. 1040 income tax form Example 6—child lived with both parents and grandparent. 1040 income tax form The facts are the same as in Example 1 except you are married to your daughter's father. 1040 income tax form The two of you live together with your daughter and your mother, and have an AGI of $20,000 on a joint return. 1040 income tax form If you and your husband do not claim your daughter as a qualifying child, your mother can claim her instead. 1040 income tax form Even though the AGI on your joint return, $20,000, is more than your mother's AGI of $15,000, for this purpose each parent's AGI can be treated as $10,000, so your mother's $15,000 AGI is treated as higher than the highest AGI of any of the child's parents who can claim the child. 1040 income tax form Example 7—separated parents. 1040 income tax form You, your husband, and your 10-year-old son lived together until August 1, 2013, when your husband moved out of the household. 1040 income tax form In August and September, your son lived with you. 1040 income tax form For the rest of the year, your son lived with your husband, the boy's father. 1040 income tax form Your son is a qualifying child of both you and your husband because your son lived with each of you for more than half the year and because he met the relationship, age, support, and joint return tests for both of you. 1040 income tax form At the end of the year, you and your husband still were not divorced, legally separated, or separated under a written separation agreement, so the rule for children of divorced or separated parents (or parents who live apart) does not apply. 1040 income tax form You and your husband will file separate returns. 1040 income tax form Your husband agrees to let you treat your son as a qualifying child. 1040 income tax form This means, if your husband does not claim your son as a qualifying child, you can claim your son as a qualifying child for the dependency exemption, child tax credit, and exclusion for dependent care benefits (if you qualify for each of those tax benefits). 1040 income tax form However, you cannot claim head of household filing status because you and your husband did not live apart for the last 6 months of the year. 1040 income tax form As a result, your filing status is married filing separately, so you cannot claim the earned income credit or the credit for child and dependent care expenses. 1040 income tax form Example 8—separated parents claim same child. 1040 income tax form The facts are the same as in Example 7 except that you and your husband both claim your son as a qualifying child. 1040 income tax form In this case, only your husband will be allowed to treat your son as a qualifying child. 1040 income tax form This is because, during 2013, the boy lived with him longer than with you. 1040 income tax form If you claimed an exemption or the child tax credit for your son, the IRS will disallow your claim to both these tax benefits. 1040 income tax form If you do not have another qualifying child or dependent, the IRS will also disallow your claim to the exclusion for dependent care benefits. 1040 income tax form In addition, because you and your husband did not live apart for the last 6 months of the year, your husband cannot claim head of household filing status. 1040 income tax form As a result, his filing status is married filing separately, so he cannot claim the earned income credit or the credit for child and dependent care expenses. 1040 income tax form Example 9—unmarried parents. 1040 income tax form You, your 5-year-old son, and your son's father lived together all year. 1040 income tax form You and your son's father are not married. 1040 income tax form Your son is a qualifying child of both you and his father because he meets the relationship, age, residency, support, and joint return tests for both you and his father. 1040 income tax form Your AGI is $12,000 and your son's father's AGI is $14,000. 1040 income tax form Your son's father agrees to let you claim the child as a qualifying child. 1040 income tax form This means you can claim him as a qualifying child for the dependency exemption, child tax credit, head of household filing status, credit for child and dependent care expenses, exclusion for dependent care benefits, and the earned income credit, if you qualify for each of those tax benefits (and if your son's father does not, in fact, claim your son as a qualifying child for any of those tax benefits). 1040 income tax form Example 10—unmarried parents claim same child. 1040 income tax form The facts are the same as in Example 9 except that you and your son's father both claim your son as a qualifying child. 1040 income tax form In this case, only your son's father will be allowed to treat your son as a qualifying child. 1040 income tax form This is because his AGI, $14,000, is more than your AGI, $12,000. 1040 income tax form If you claimed an exemption or the child tax credit for your son, the IRS will disallow your claim to both these tax benefits. 1040 income tax form If you do not have another qualifying child or dependent, the IRS will also disallow your claim to the earned income credit, head of household filing status, the credit for child and dependent care expenses, and the exclusion for dependent care benefits. 1040 income tax form Example 11—child did not live with a parent. 1040 income tax form You and your 7-year-old niece, your sister's child, lived with your mother all year. 1040 income tax form You are 25 years old, and your AGI is $9,300. 1040 income tax form Your mother's AGI is $15,000. 1040 income tax form Your niece's parents file jointly, have an AGI of less than $9,000, and do not live with you or their child. 1040 income tax form Your niece is a qualifying child of both you and your mother because she meets the relationship, age, residency, support, and joint return tests for both you and your mother. 1040 income tax form However, only your mother can treat her as a qualifying child. 1040 income tax form This is because your mother's AGI, $15,000, is more than your AGI, $9,300. 1040 income tax form Applying this special rule to divorced or separated parents (or parents who live apart). 1040 income tax form   If a child is treated as the qualifying child of the noncustodial parent under the rules described earlier for children of divorced or separated parents (or parents who live apart), only the noncustodial parent can claim an exemption and the child tax credit for the child. 1040 income tax form However, the custodial parent, if eligible, or other eligible person can claim the child as a qualifying child for head of household filing status, the credit for child and dependent care expenses, the exclusion for dependent care benefits, and the earned income credit. 1040 income tax form If the child is the qualifying child of more than one person for these benefits, then the tiebreaker rules just explained determine which person can treat the child as a qualifying child. 1040 income tax form Example 1. 1040 income tax form You and your 5-year-old son lived all year with your mother, who paid the entire cost of keeping up the home. 1040 income tax form Your AGI is $10,000. 1040 income tax form Your mother's AGI is $25,000. 1040 income tax form Your son's father did not live with you or your son. 1040 income tax form Under the rules explained earlier for children of divorced or separated parents (or parents who live apart), your son is treated as the qualifying child of his father, who can claim an exemption and the child tax credit for him. 1040 income tax form Because of this, you cannot claim an exemption or the child tax credit for your son. 1040 income tax form However, your son's father cannot claim your son as a qualifying child for head of household filing status, the credit for child and dependent care expenses, the exclusion for dependent care benefits, or the earned income credit. 1040 income tax form You and your mother did not have any child care expenses or dependent care benefits, so neither of you can claim the credit for child and dependent care expenses or the exclusion for dependent care benefits. 1040 income tax form But the boy is a qualifying child of both you and your mother for head of household filing status and the earned income credit because he meets the relationship, age, residency, support, and joint return tests for both you and your mother. 1040 income tax form (Note: The support test does not apply for the earned income credit. 1040 income tax form ) However, you agree to let your mother claim your son. 1040 income tax form This means she can claim him for head of household filing status and the earned income credit if she qualifies for each and if you do not claim him as a qualifying child for the earned income credit. 1040 income tax form (You cannot claim head of household filing status because your mother paid the entire cost of keeping up the home. 1040 income tax form ) Example 2. 1040 income tax form The facts are the same as in Example 1 except your AGI is $25,000 and your mother's AGI is $21,000. 1040 income tax form Your mother cannot claim your son as a qualifying child for any purpose because her AGI is not higher than yours. 1040 income tax form Example 3. 1040 income tax form The facts are the same as in Example 1 except you and your mother both claim your son as a qualifying child for the earned income credit. 1040 income tax form Your mother also claims him as a qualifying child for head of household filing status. 1040 income tax form You, as the child's parent, will be the only one allowed to claim your son as a qualifying child for the earned income credit. 1040 income tax form The IRS will disallow your mother's claim to the earned income credit and head of household filing status unless she has another qualifying child. 1040 income tax form Qualifying Relative Four tests must be met for a person to be your qualifying relative. 1040 income tax form The four tests are: Not a qualifying child test, Member of household or relationship test, Gross income test, and Support test. 1040 income tax form Age. 1040 income tax form   Unlike a qualifying child, a qualifying relative can be any age. 1040 income tax form There is no age test for a qualifying relative. 1040 income tax form Kidnapped child. 1040 income tax form   You may be able to treat a child as your qualifying relative even if the child has been kidnapped. 1040 income tax form See Publication 501 for details. 1040 income tax form Not a Qualifying Child Test A child is not your qualifying relative if the child is your qualifying child or the qualifying child of any other taxpayer. 1040 income tax form Example 1. 1040 income tax form Your 22-year-old daughter, who is a student, lives with you and meets all the tests to be your qualifying child. 1040 income tax form She is not your qualifying relative. 1040 income tax form Example 2. 1040 income tax form Your 2-year-old son lives with your parents and meets all the tests to be their qualifying child. 1040 income tax form He is not your qualifying relative. 1040 income tax form Example 3. 1040 income tax form Your son lives with you but is not your qualifying child because he is 30 years old and does not meet the age test. 1040 income tax form He may be your qualifying relative if the gross income test and the support test are met. 1040 income tax form Example 4. 1040 income tax form Your 13-year-old grandson lived with his mother for 3 months, with his uncle for 4 months, and with you for 5 months during the year. 1040 income tax form He is not your qualifying child because he does not meet the residency test. 1040 income tax form He may be your qualifying relative if the gross income test and the support test are met. 1040 income tax form Child of person not required to file a return. 1040 income tax form   A child is not the qualifying child of any other taxpayer and so may qualify as your qualifying relative if the child's parent (or other person for whom the child is defined as a qualifying child) is not required to file an income tax return and either: Does not file an income tax return, or Files a return only to get a refund of income tax withheld or estimated tax paid. 1040 income tax form Example 1—return not required. 1040 income tax form You support an unrelated friend and her 3-year-old child, who lived with you all year in your home. 1040 income tax form Your friend has no gross income, is not required to file a 2013 tax return, and does not file a 2013 tax return. 1040 income tax form Both your friend and her child are your qualifying relatives if the support test is met. 1040 income tax form Example 2—return filed to claim refund. 1040 income tax form The facts are the same as in Example 1 except your friend had wages of $1,500 during the year and had income tax withheld from her wages. 1040 income tax form She files a return only to get a refund of the income tax withheld and does not claim the earned income credit or any other tax credits or deductions. 1040 income tax form Both your friend and her child are your qualifying relatives if the support test is met. 1040 income tax form Example 3—earned income credit claimed. 1040 income tax form The facts are the same as in Example 2 except your friend had wages of $8,000 during the year and claimed the earned income credit on her return. 1040 income tax form Your friend's child is the qualifying child of another taxpayer (your friend), so you cannot claim your friend's child as your qualifying relative. 1040 income tax form Child in Canada or Mexico. 1040 income tax form   You may be able to claim your child as a dependent even if the child lives in Canada or Mexico. 1040 income tax form If the child does not live with you, the child does not meet the residency test to be your qualifying child. 1040 income tax form However, the child may still be your qualifying relative. 1040 income tax form If the persons the child does live with are not U. 1040 income tax form S. 1040 income tax form citizens and have no U. 1040 income tax form S. 1040 income tax form gross income, those persons are not “taxpayers,” so the child is not the qualifying child of any other taxpayer. 1040 income tax form If the child is not the qualifying child of any other taxpayer, the child is your qualifying relative as long as the gross income test and the support test are met. 1040 income tax form   You cannot claim as a dependent a child who lives in a foreign country other than Canada or Mexico, unless the child is a U. 1040 income tax form S. 1040 income tax form citizen, U. 1040 income tax form S. 1040 income tax form resident alien, or U. 1040 income tax form S. 1040 income tax form national. 1040 income tax form There is an exception for certain adopted children who lived with you all year. 1040 income tax form See Citizen or Resident Test , earlier. 1040 income tax form Example. 1040 income tax form You provide all the support of your children, ages 6, 8, and 12, who live in Mexico with your mother and have no income. 1040 income tax form You are single and live in the United States. 1040 income tax form Your mother is not a U. 1040 income tax form S. 1040 income tax form citizen and has no U. 1040 income tax form S. 1040 income tax form income, so she is not a “taxpayer. 1040 income tax form ” Your children are not your qualifying children because they do not meet the residency test. 1040 income tax form But since they are not the qualifying children of any other taxpayer, they are your qualifying relatives and you can claim them as dependents. 1040 income tax form You may also be able to claim your mother as a dependent if the gross income and support tests are met. 1040 income tax form Member of Household or Relationship Test To meet this test, a person must either: Live with you all year as a member of your household, or Be related to you in one of the ways listed under Relatives who do not have to live with you . 1040 income tax form If at any time during the year the person was your spouse, that person cannot be your qualifying relative. 1040 income tax form However, see Personal Exemptions , earlier. 1040 income tax form Relatives who do not have to live with you. 1040 income tax form   A person related to you in any of the following ways does not have to live with you all year as a member of your household to meet this test. 1040 income tax form Your child, stepchild, foster child, or a descendant of any of them (for example, your grandchild). 1040 income tax form (A legally adopted child is considered your child. 1040 income tax form ) Your brother, sister, half brother, half sister, stepbrother, or stepsister. 1040 income tax form Your father, mother, grandparent, or other direct ancestor, but not foster parent. 1040 income tax form Your stepfather or stepmother. 1040 income tax form A son or daughter of your brother or sister. 1040 income tax form A son or daughter of your half brother or half sister. 1040 income tax form A brother or sister of your father or mother. 1040 income tax form Your son-in-law, daughter-in-law, father-in-law, mother-in-law, brother-in-law, or sister-in-law. 1040 income tax form Any of these relationships that were established by marriage are not ended by death or divorce. 1040 income tax form Example. 1040 income tax form You and your wife began supporting your wife's father, a widower, in 2006. 1040 income tax form Your wife died in 2012. 1040 income tax form Despite your wife's death, your father-in-law continues to meet this test, even if he does not live with you. 1040 income tax form You can claim him as a dependent if all other tests are met, including the gross income test and support test. 1040 income tax form Foster child. 1040 income tax form   A foster child is an individual who is placed with you by an authorized placement agency or by judgment, decree, or other order of any court of competent jurisdiction. 1040 income tax form Joint return. 1040 income tax form   If you file a joint return, the person can be related to either you or your spouse. 1040 income tax form Also, the person does not need to be related to the spouse who provides support. 1040 income tax form   For example, your spouse's uncle who receives more than half of his support from you may be your qualifying relative, even though he does not live with you. 1040 income tax form However, if you and your spouse file separate returns, your spouse's uncle can be your qualifying relative only if he lives with you all year as a member of your household. 1040 income tax form Temporary absences. 1040 income tax form   A person is considered to live with you as a member of your household during periods of time when one of you, or both, are temporarily absent due to special circumstances such as: Illness, Education, Business, Vacation, or Military service. 1040 income tax form   If the person is placed in a nursing home for an indefinite period of time to receive constant medical care, the absence may be considered temporary. 1040 income tax form Death or birth. 1040 income tax form   A person who died during the year, but lived with you as a member of your household until death, will meet this test. 1040 income tax form The same is true for a child who was born during the year and lived with you as a member of your household for the rest of the year. 1040 income tax form The test is also met if a child lived with you as a member of your household except for any required hospital stay following birth. 1040 income tax form   If your dependent died during the year and you otherwise qualify to claim an exemption for the dependent, you can still claim the exemption. 1040 income tax form Example. 1040 income tax form Your dependent mother died on January 15. 1040 income tax form She met the tests to be your qualifying relative. 1040 income tax form The other tests to claim an exemption for a dependent were also met. 1040 income tax form You can claim an exemption for her on your return. 1040 income tax form Local law violated. 1040 income tax form   A person does not meet this test if at any time during the year the relationship between you and that person violates local law. 1040 income tax form Example. 1040 income tax form Your girlfriend lived with you as a member of your household all year. 1040 income tax form However, your relationship with her violated the laws of the state where you live, because she was married to someone else. 1040 income tax form Therefore, she does not meet this test and you cannot claim her as a dependent. 1040 income tax form Adopted child. 1040 income tax form   An adopted child is always treated as your own child. 1040 income tax form The term “adopted child” includes a child who was lawfully placed with you for legal adoption. 1040 income tax form Cousin. 1040 income tax form   Your cousin meets this test only if he or she lives with you all year as a member of your household. 1040 income tax form A cousin is a descendant of a brother or sister of your father or mother. 1040 income tax form Gross Income Test To meet this test, a person's gross income for the year must be less than $3,900. 1040 income tax form Gross income defined. 1040 income tax form   Gross income is all income in the form of money, property, and services that is not exempt from tax. 1040 income tax form   In a manufacturing, merchandising, or mining business, gross income is the total net sales minus the cost of goods sold, plus any miscellaneous income from the business. 1040 income tax form   Gross receipts from rental property are gross income. 1040 income tax form Do not deduct taxes, repairs, or other expenses, to determine the gross income from rental property. 1040 income tax form   Gross income includes a partner's share of the gross (not a share of the net) partnership income. 1040 income tax form    Gross income also includes all taxable unemployment compensation and certain scholarship and fellowship grants. 1040 income tax form Scholarships received by degree candidates and used for tuition, fees, supplies, books, and equipment required for particular courses generally are not included in gross income. 1040 income tax form For more information about scholarships, see chapter 12. 1040 income tax form   Tax-exempt income, such as certain social security benefits, is not included in gross income. 1040 income tax form Disabled dependent working at sheltered workshop. 1040 income tax form   For purposes of the gross income test, the gross income of an individual who is permanently and totally disabled at any time during the year does not include income for services the individual performs at a sheltered workshop. 1040 income tax form The availability of medical care at the workshop must be the main reason for the individual's presence there. 1040 income tax form Also, the income must come solely from activities at the workshop that are incident to this medical care. 1040 income tax form   A “sheltered workshop” is a school that: Provides special instruction or training designed to alleviate the disability of the individual, and Is operated by certain tax-exempt organizations, or by a state, a U. 1040 income tax form S. 1040 income tax form possession, a political subdivision of a state or possession, the United States, or the District of Columbia. 1040 income tax form “Permanently and totally disabled” has the same meaning here as under Qualifying Child, earlier. 1040 income tax form Support Test (To Be a Qualifying Relative) To meet this test, you generally must provide more than half of a person's total support during the calendar year. 1040 income tax form However, if two or more persons provide support, but no one person provides more than half of a person's total support, see Multiple Support Agreement , later. 1040 income tax form How to determine if support test is met. 1040 income tax form   You figure whether you have provided more than half of a person's total support by comparing the amount you contributed to that person's support with the entire amount of support that person received from all sources. 1040 income tax form This includes support the person provided from his or her own funds. 1040 income tax form   You may find Worksheet 3-1 helpful in figuring whether you provided more than half of a person's support. 1040 income tax form Person's own funds not used for support. 1040 income tax form   A person's own funds are not support unless they are actually spent for support. 1040 income tax form Example. 1040 income tax form Your mother received $2,400 in social security benefits and $300 in interest. 1040 income tax form She paid $2,000 for lodging and $400 for recreation. 1040 income tax form She put $300 in a savings account. 1040 income tax form Even though your mother received a total of $2,700 ($2,400 + $300), she spent only $2,400 ($2,000 + $400) for her own support. 1040 income tax form If you spent more than $2,400 for her support and no other support was received, you have provided more than half of her support. 1040 income tax form Child's wages used for own support. 1040 income tax form   You cannot include in your contribution to your child's support any support paid for by the child with the child's own wages, even if you paid the wages. 1040 income tax form Year support is provided. 1040 income tax form   The year you provide the support is the year you pay for it, even if you do so with borrowed money that you repay in a later year. 1040 income tax form   If you use a fiscal year to report your income, you must provide more than half of the dependent's support for the calendar year in which your fiscal year begins. 1040 income tax form Armed Forces dependency allotments. 1040 income tax form   The part of the allotment contributed by the government and the part taken out of your military pay are both considered provided by you in figuring whether you provide more than half of the support. 1040 income tax form If your allotment is used to support persons other than those you name, you can take the exemptions for them if they otherwise qualify. 1040 income tax form Example. 1040 income tax form You are in the Armed Forces. 1040 income tax form You authorize an allotment for your widowed mother that she uses to support herself and her sister. 1040 income tax form If the allotment provides more than half of each person's support, you can take an exemption for each of them, if they otherwise qualify, even though you authorize the allotment only for your mother. 1040 income tax form Tax-exempt military quarters allowances. 1040 income tax form   These allowances are treated the same way as dependency allotments in figuring support. 1040 income tax form The allotment of pay and the tax-exempt basic allowance for quarters are both considered as provided by you for support. 1040 income tax form Tax-exempt income. 1040 income tax form   In figuring a person's total support, include tax-exempt income, savings, and borrowed amounts used to support that person. 1040 income tax form Tax-exempt income includes certain social security benefits, welfare benefits, nontaxable life insurance proceeds, Armed Forces family allotments, nontaxable pensions, and tax-exempt interest. 1040 income tax form Example 1. 1040 income tax form You provide $4,000 toward your mother's support during the year. 1040 income tax form She has earned income of $600, nontaxable social security benefits of $4,800, and tax-exempt interest of $200. 1040 income tax form She uses all these for her support. 1040 income tax form You cannot claim an exemption for your mother because the $4,000 you provide is not more than half of her total support of $9,600 ($4,000 + $600 + $4,800 + $200). 1040 income tax form Example 2. 1040 income tax form Your niece takes out a student loan of $2,500 a