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1040express

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1040express

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

E-file to Remain Open for Hurricane Irene Victims through Oct. 31

Updated 9/7/11 to add the following counties: Atlantic, Burlington, Camden, Cape May, Cumberland, Gloucester, Hudson, Hunterdon, Mercer, Middlesex, Monmouth, Ocean, Salem, Sussex, Union and Warren.

NJ-2011-42, Sept. 1, 2011

MOUNTAINSIDE, N.J. — Victims of Hurricane Irene that began on Aug. 27, 2011 in parts of New Jersey may qualify for tax relief from the Internal Revenue Service.

The President has declared the following counties a federal disaster area: Atlantic, Bergen, Burlington, Camden, Cape May, Cumberland, Essex, Gloucester, Hudson, Hunterdon, Mercer, Middlesex, Monmouth, Morris, Ocean, Passaic, Salem, Somerset, Sussex, Union and Warren. Individuals who reside or have a business in these counties may qualify for tax relief.

The declaration permits the IRS to postpone certain deadlines for taxpayers who reside or have a business in the disaster area. For instance, certain deadlines falling on or after Aug. 27, and on or before Oct. 31, have been postponed to Oct. 31, 2011. This includes corporations and other businesses that previously obtained an extension until Sept. 15 to file their 2010 returns, and individuals and businesses that received a similar extension until Oct. 17. It also includes the estimated tax payment for the third quarter, normally due Sept. 15.  

In addition, the IRS is waiving the failure-to-deposit penalties for employment and excise tax deposits due on or after Aug. 27, and on or before Sept. 12, as long as the deposits are made by Sept. 12, 2011.

If an affected taxpayer receives a penalty notice from the IRS, the taxpayer should call the telephone number on the notice to have the IRS abate any interest and any late filing or late payment penalties that would otherwise apply. Penalties or interest will be abated only for taxpayers who have an original or extended filing, payment or deposit due date, including an extended filing or payment due date, that falls within the postponement period.

The IRS automatically identifies taxpayers located in the covered disaster area and applies automatic filing and payment relief. But affected taxpayers who reside or have a business located outside the covered disaster area must call the IRS disaster hotline at 1-866-562-5227 to request this tax relief.

Covered Disaster Area

The counties listed above constitute a covered disaster area for purposes of Treas. Reg. § 301.7508A-1(d)(2) and are entitled to the relief detailed below.

Affected Taxpayers

Taxpayers considered to be affected taxpayers eligible for the postponement of time to file returns, pay taxes and perform other time-sensitive acts are those taxpayers listed in Treas. Reg. § 301.7508A-1(d)(1), and include individuals who live, and businesses whose principal place of business is located, in the covered disaster area. Taxpayers not in the covered disaster area, but whose records necessary to meet a deadline listed in Treas. Reg. § 301.7508A-1(c) are in the covered disaster area, are also entitled to relief. In addition, all relief workers affiliated with a recognized government or philanthropic organization assisting in the relief activities in the covered disaster area and any individual visiting the covered disaster area who was killed or injured as a result of the disaster are entitled to relief.

Grant of Relief

Under section 7508A, the IRS gives affected taxpayers until Oct. 31 to file most tax returns (including individual, corporate, and estate and trust income tax returns; partnership returns, S corporation returns, and trust returns; estate, gift, and generation-skipping transfer tax returns; and employment and certain excise tax returns), or to make tax payments, including estimated tax payments, that have either an original or extended due date occurring on or after Aug. 27 and on or before Oct. 31.

The IRS also gives affected taxpayers until Oct. 31 to perform other time-sensitive actions described in Treas. Reg. § 301.7508A-1(c)(1) and Rev. Proc. 2007-56, 2007-34 I.R.B. 388 (Aug. 20, 2007), that are due to be performed on or after Aug. 27 and on or before Oct. 31.

This relief also includes the filing of Form 5500 series returns, in the manner described in section 8 of Rev. Proc. 2007-56. The relief described in section 17 of Rev. Proc. 2007-56, pertaining to like-kind exchanges of property, also applies to certain taxpayers who are not otherwise affected taxpayers and may include acts required to be performed before or after the period above.

The postponement of time to file and pay does not apply to information returns in the W-2, 1098, 1099 series, or to Forms 1042-S or 8027. Penalties for failure to timely file information returns can be waived under existing procedures for reasonable cause. Likewise, the postponement does not apply to employment and excise tax deposits. The IRS, however, will abate penalties for failure to make timely employment and excise tax deposits due on or after Aug. 27 and on or before Sept. 12 provided the taxpayer makes these deposits by Sept. 12.

Casualty Losses

Affected taxpayers in a federally declared disaster area have the option of claiming disaster-related casualty losses on their federal income tax return for either this year or last year. Claiming the loss on an original or amended return for last year will get the taxpayer an earlier refund, but waiting to claim the loss on this year’s return could result in a greater tax saving, depending on other income factors.

Individuals may deduct personal property losses that are not covered by insurance or other reimbursements. For details, see Form 4684 and its instructions.
Affected taxpayers claiming the disaster loss on last year’s return should put the Disaster Designation “New Jersey/Hurricane Irene” at the top of the form so that the IRS can expedite the processing of the refund.

Other Relief

The IRS will waive the usual fees and expedite requests for copies of previously filed tax returns for affected taxpayers. Taxpayers should put the assigned Disaster Designation in red ink at the top of Form 4506, Request for Copy of Tax Return, or Form 4506-T, Request for Transcript of Tax Return, as appropriate, and submit it to the IRS.

Affected taxpayers who are contacted by the IRS on a collection or examination matter should explain how the disaster impacts them so that the IRS can provide appropriate consideration to their case.

Taxpayers may download forms and publications from the official IRS website, irs.gov, or order them by calling 1-800-TAX-FORM (1-800-829-3676). The IRS toll-free number for general tax questions is 1-800-829-1040.

Related Information

Page Last Reviewed or Updated: 24-Mar-2014

The 1040express

1040express 3. 1040express   Claiming the Special Depreciation Allowance Table of Contents Introduction What Is Qualified Property?Qualified Reuse and Recycling Property Qualified Cellulosic Biofuel Plant Property Qualified Disaster Assistance Property Certain Qualified Property Acquired After December 31, 2007 Election to Accelerate Certain Credits in Lieu of the Special Depreciation Allowance How Much Can You Deduct? How Can You Elect Not To Claim an Allowance? When Must You Recapture an Allowance? Introduction You can take a special depreciation allowance to recover part of the cost of qualified property (defined next), placed in service during the tax year. 1040express The allowance applies only for the first year you place the property in service. 1040express For qualified property placed in service in 2013, you can take an additional 50% special allowance. 1040express The allowance is an additional deduction you can take after any section 179 deduction and before you figure regular depreciation under MACRS for the year you place the property in service. 1040express This chapter explains what is qualified property. 1040express It also includes rules regarding how to figure an allowance, how to elect not to claim an allowance, and when you must recapture an allowance. 1040express Corporations can elect to accelerate certain minimum tax credits in lieu of claiming the special depreciation allowance for eligible qualified property. 1040express See Election to Accelerate Certain Credits in Lieu of the Special Depreciation Allowance , later. 1040express See chapter 6 for information about getting publications and forms. 1040express What Is Qualified Property? Your property is qualified property if it is one of the following. 1040express Qualified reuse and recycling property. 1040express Qualified cellulosic biofuel plant property. 1040express Qualified disaster assistance property. 1040express Certain qualified property acquired after December 31, 2007. 1040express The following discussions provide information about the types of qualified property listed above for which you can take the special depreciation allowance. 1040express Qualified Reuse and Recycling Property You can take a 50% special depreciation allowance for qualified reuse and recycling property. 1040express Qualified reuse and recycling property is any machinery or equipment (not including buildings or real estate), along with any appurtenance, that is used exclusively to collect, distribute, or recycle qualified reuse and recyclable materials (as defined in section 168(m)(3)(B) of the Internal Revenue Code). 1040express Qualified reuse and recycling property also includes software necessary to operate such equipment. 1040express The property must meet the following requirements. 1040express The property must be depreciated under MACRS. 1040express The property must have a useful life of at least 5 years. 1040express The original use of the property must begin with you after August 31, 2008. 1040express You must have acquired the property by purchase (as discussed under Property Acquired by Purchase in chapter 2 ) after August 31, 2008, with no binding written contract for the acquisition in effect before September 1, 2008. 1040express The property must be placed in service for use in your trade or business after August 31, 2008. 1040express Excepted Property Qualified reuse and recycling property does not include any of the following. 1040express Any rolling stock or other equipment used to transport reuse or recyclable materials. 1040express Property required to be depreciated using the Alternative Depreciation System (ADS). 1040express For other property required to be depreciated using ADS, see Required use of ADS under Which Depreciation System (GDS or ADS) Applies , in chapter 4 . 1040express Other bonus depreciation property to which section 168(k) of the Internal Revenue Code applies. 1040express Property for which you elected not to claim any special depreciation allowance (discussed later). 1040express Property placed in service and disposed of in the same tax year. 1040express Property converted from business use to personal use in the same tax year acquired. 1040express Property converted from personal use to business use in the same or later tax year may be qualified reuse and recycling property. 1040express Qualified Cellulosic Biofuel Plant Property You can take a 50% special depreciation allowance for qualified cellulosic biofuel plant property. 1040express Cellulosic biofuel is any liquid fuel which is produced from any lignocellulosic or hemicellulosic matter that is available on a renewable or recurring basis. 1040express Examples include bagasse (from sugar cane), corn stalks, and switchgrass. 1040express The property must meet the following requirements. 1040express The property is used in the United States solely to produce cellulosic biofuel. 1040express The original use of the property must begin with you after December 20, 2006. 1040express You must have acquired the property by purchase (as discussed under Property Acquired by Purchase in chapter 2 ) after December 20, 2006, with no binding written contract for acquisition in effect before December 21, 2006. 1040express The property must be placed in service for use in your trade or business or for the production of income after October 3, 2008, and before January 3, 2013. 1040express Note. 1040express For property placed in service after January 2, 2013, and before January 1, 2014, you can take a 50% special depreciation allowance for qualified second generation biofuel plant property that is used solely in the United States to produce second generation biofuel (as defined in section 40(b)(6)(E)). 1040express The other requirements for qualified second generation biofuel plant property to be eligible for the special depreciation allowance are identical to the requirements discussed for Qualified Cellulosic Biofuel Plant Property above. 1040express Special Rules Sale-leaseback. 1040express   If you sold qualified cellulosic biofuel plant property you placed in service after October 3, 2008, and leased it back within 3 months after you originally placed it in service, the property is treated as originally placed in service no earlier than the date it is used by you under the leaseback. 1040express   The property will not qualify for the special allowance if the lessee or a related person to the lessee or lessor had a written binding contract in effect for the acquisition of the property before December 21, 2006. 1040express Syndicated leasing transactions. 1040express   If qualified cellulosic biofuel plant property is originally placed in service by a lessor after October 3, 2008, the property is sold within 3 months of the date it was placed in service, and the user of the property does not change, then the property is treated as originally placed in service by the taxpayer no earlier than the date of the last sale. 1040express   Multiple units of property subject to the same lease will be treated as originally placed in service no earlier than the date of sale if the property is sold within 3 months after the final unit is placed in service and the period between the times the first and last units are placed in service does not exceed 12 months. 1040express Excepted Property Qualified cellulosic biofuel plant property does not include any of the following. 1040express Property placed in service and disposed of in the same tax year. 1040express Property converted from business use to personal use in the same tax year it is acquired. 1040express Property converted from personal use to business use in the same or later tax year may be qualified cellulosic biomass ethanol plant property. 1040express Property required to be depreciated using the Alternative Depreciation System (ADS). 1040express For other property required to be depreciated using ADS, see Required use of ADS under Which Depreciation System (GDS or ADS) Applies , in chapter 4 . 1040express Property any portion of which is financed with the proceeds of any obligation the interest on which is exempt from tax under section 103 of the Internal Revenue Code. 1040express Property for which you elected not to claim any special depreciation allowance (discussed later). 1040express Property for which a deduction was taken under section 179C for certain qualified refinery property. 1040express Other bonus depreciation property to which section 168(k) of the Internal Revenue Code applies. 1040express Qualified Disaster Assistance Property You can take a 50% special depreciation allowance for qualified disaster assistance property placed in service in federally declared disaster areas in which the disaster occurred in 2009. 1040express A list of the federally declared disaster areas is available at the FEMA website at www. 1040express fema. 1040express gov. 1040express Your property is qualified disaster assistance property if it meets the following requirements. 1040express The property is nonresidential real property or residential real property placed in service before January 1, 2014, in a federally declared disaster area in which the disaster occurred in 2009. 1040express You must have acquired the property by purchase (as discussed under Property Acquired by Purchase in chapter 2 ) on or after the applicable disaster date, with no binding written contract for the acquisition in effect before the applicable disaster date. 1040express The property must rehabilitate property damaged, or replace property destroyed or condemned, as a result of the applicable federally declared disaster. 1040express The property must be similar in nature to, and located in the same county as, the rehabilitated or replaced property. 1040express The original use of the property within the applicable disaster area must have begun with you on or after the applicable disaster date. 1040express The property is placed in service by you on or before the date which is the last day of the fourth calendar year. 1040express Substantially all (80% or more) of the use of the property must be in the active conduct of your trade or business in a federally declared disaster area, occurring in 2009. 1040express It is not excepted property (explained later in Excepted Property ). 1040express Special Rules Sale-leaseback. 1040express   If you sold qualified disaster assistance property you placed in service after the applicable disaster date and leased it back within 3 months after you originally placed it in service, the property is treated as originally placed in service no earlier than the date it is used by you under the leaseback. 1040express   The property will not qualify for the special allowance if the lessee or a related person to the lessee or lessor had a written binding contract in effect for the acquisition of the property before the applicable disaster date. 1040express Syndicated leasing transactions. 1040express   If qualified disaster assistance property is originally placed in service by a lessor after the applicable disaster date, the property is sold within 3 months of the date it was placed in service, and the user of the property does not change, then the property is treated as originally placed in service by the taxpayer no earlier than the date of the last sale. 1040express   Multiple units of property subject to the same lease will be treated as originally placed in service no earlier than the date of sale if the property is sold within 3 months after the final unit is placed in service and the period between the times the first and last units are placed in service does not exceed 12 months. 1040express Excepted Property Qualified disaster assistance property does not include any of the following. 1040express Property required to be depreciated using the Alternative Depreciation System (ADS). 1040express For other property required to be depreciated using ADS, see Required use of ADS under Which Depreciation System (GDS or ADS) Applies , in chapter 4 . 1040express Property any portion of which is financed with the proceeds of a tax-exempt obligation under section 103 of the Internal Revenue Code. 1040express Any qualified revitalization building (defined later) placed in service before January 1, 2010, for which you have elected to claim a commercial revitalization deduction for qualified revitalization expenditures. 1040express Any property used in connection with any private or commercial golf course, country club, massage parlor, hot tub facility, suntan facility, or any store, the principal business of which is the sale of alcoholic beverages for consumption off premises. 1040express Any property for which the special allowance under section 168(k) or section 1400N(d) of the Internal Revenue Code applies. 1040express Property for which you elected not to claim any special depreciation allowance (discussed later). 1040express Property placed in service and disposed of in the same tax year. 1040express Property converted from business use to personal use in the same tax year acquired. 1040express Property converted from personal use to business use in the same or later tax year may be qualified disaster assistance property. 1040express Any gambling or animal racing property (defined later). 1040express Qualified revitalization building. 1040express   This is a commercial building and its structural components that you placed in service in a renewal community before January 1, 2010. 1040express If the building is new, the original use of the building must begin with you. 1040express If the building is not new, you must substantially rehabilitate the building and then place it in service. 1040express For more information, including definitions of substantially rehabilitated building and qualified revitalization expenditure, see section 1400I(b) of the Internal Revenue Code. 1040express Gambling or animal racing property. 1040express   Gambling or animal racing property includes the following personal and real property. 1040express Any equipment, furniture, software, or other property used directly in connection with gambling, the racing of animals, or the on-site viewing of such racing. 1040express Any real property determined by square footage (other than any portion that is less than 100 square feet) that is dedicated to gambling, the racing of animals, or the on-site viewing of such racing. 1040express Certain Qualified Property Acquired After December 31, 2007 You can take a 50% special depreciation deduction allowance for certain qualified property acquired after December 31, 2007. 1040express Your property is qualified property if it meets the following requirements. 1040express It is one of the following types of property. 1040express Tangible property depreciated under MACRS with a recovery period of 20 years or less. 1040express Water utility property. 1040express Computer software that is readily available for purchase by the general public, is subject to a nonexclusive license, and has not been substantially modified. 1040express (The cost of some computer software is treated as part of the cost of hardware and is depreciated under MACRS. 1040express ) Qualified leasehold improvement property (defined under Qualified leasehold improvement property later). 1040express You must have acquired the property after December 31, 2007, with no binding written contract for the acquisition in effect before January 1, 2008. 1040express The property must be placed in service for use in your trade or business or for the production of income before January 1, 2014 (before January 1, 2015, for certain property with a long production period and certain aircraft (defined next)). 1040express The original use of the property must begin with you after December 31, 2007. 1040express It is not excepted property (explained later in Excepted property). 1040express Qualified leasehold improvement property. 1040express    Generally, this is any improvement to an interior part of a building that is nonresidential real property, if all the following requirements are met. 1040express The improvement is made under or according to a lease by the lessee (or any sublessee) or the lessor of that part of the building. 1040express That part of the building is to be occupied exclusively by the lessee (or any sublessee) of that part. 1040express The improvement is placed in service more than 3 years after the date the building was first placed in service by any person. 1040express The improvement is section 1250 property. 1040express See chapter 3 in Publication 544, Sales and Other Dispositions of Assets, for the definition of section 1250 property. 1040express   However, a qualified leasehold improvement does not include any improvement for which the expenditure is attributable to any of the following. 1040express The enlargement of the building. 1040express Any elevator or escalator. 1040express Any structural component benefiting a common area. 1040express The internal structural framework of the building. 1040express   Generally, a binding commitment to enter into a lease is treated as a lease and the parties to the commitment are treated as the lessor and lessee. 1040express However, a lease between related persons is not treated as a lease. 1040express Related persons. 1040express   For this purpose, the following are related persons. 1040express Members of an affiliated group. 1040express An individual and a member of his or her family, including only a spouse, child, parent, brother, sister, half-brother, half-sister, ancestor, and lineal descendant. 1040express A corporation and an individual who directly or indirectly owns 80% or more of the value of the outstanding stock of that corporation. 1040express Two corporations that are members of the same controlled group. 1040express A trust fiduciary and a corporation if 80% or more of the value of the outstanding stock is directly or indirectly owned by or for the trust or grantor of the trust. 1040express The grantor and fiduciary, and the fiduciary and beneficiary, of any trust. 1040express The fiduciaries of two different trusts, and the fiduciaries and beneficiaries of two different trusts, if the same person is the grantor of both trusts. 1040express A tax-exempt educational or charitable organization and any person (or, if that person is an individual, a member of that person's family) who directly or indirectly controls the organization. 1040express Two S corporations, and an S corporation and a regular corporation, if the same persons own 80% or more of the value of the outstanding stock of each corporation. 1040express A corporation and a partnership if the same persons own both of the following. 1040express 80% or more of the value of the outstanding stock of the corporation. 1040express 80% or more of the capital or profits interest in the partnership. 1040express The executor and beneficiary of any estate. 1040express Long Production Period Property To be qualified property, long production period property must meet the following requirements. 1040express It must meet the requirements in (2)-(5), above. 1040express The property has a recovery period of at least 10 years or is transportation property. 1040express Transportation property is tangible personal property used in the trade or business of transporting persons or property. 1040express The property is subject to section 263A of the Internal Revenue Code. 1040express The property has an estimated production period exceeding 1 year and an estimated production cost exceeding $1,000,000. 1040express Noncommercial Aircraft To be qualified property, noncommercial aircraft must meet the following requirements. 1040express It must meet the requirements in (2)-(5), above. 1040express The aircraft must not be tangible personal property used in the trade or business of transporting persons or property (except for agricultural or firefighting purposes). 1040express The aircraft must be purchased (as discussed under Property Acquired by Purchase in chapter 2 ) by a purchaser who at the time of the contract for purchase, makes a nonrefundable deposit of the lesser of 10% of the cost or $100,000. 1040express The aircraft must have an estimated production period exceeding four months and a cost exceeding $200,000. 1040express Special Rules Sale-leaseback. 1040express   If you sold qualified property you placed in service after December 31, 2007, and leased it back within 3 months after you originally placed in service, the property is treated as originally placed in service no earlier than the date it is used by you under the leaseback. 1040express   The property will not qualify for the special depreciation allowance if the lessee or a related person to the lessee or lessor had a written binding contract in effect for the acquisition of the property before January 1, 2008. 1040express Syndicated leasing transactions. 1040express   If qualified property is originally placed in service by a lessor after December 31, 2007, the property is sold within 3 months of the date it was placed in service, and the user of the property does not change, then the property is treated as originally placed in service by the taxpayer no earlier than the date of the last sale. 1040express   Multiple units of property subject to the same lease will be treated as originally placed in service no earlier than the date of the last sale if the property is sold within 3 months after the final unit is placed in service and the period between the time the first and last units are placed in service does not exceed 12 months. 1040express Excepted Property Qualified property does not include any of the following. 1040express Property placed in service and disposed of in the same tax year. 1040express Property converted from business use to personal use in the same tax year acquired. 1040express Property converted from personal use to business use in the same or later tax year may be qualified property. 1040express Property required to be depreciated under the Alternative Depreciation System (ADS). 1040express This includes listed property used 50% or less in a qualified business use. 1040express For other property required to be depreciated using ADS, see Required use of ADS under Which Depreciation System (GDS or ADS) Applies , in chapter 4 . 1040express Qualified restaurant property (as defined in section 168(e)(7) of the Internal Revenue Code). 1040express Qualified retail improvement property (as defined in section 168(e)(8) of the Internal Revenue Code). 1040express Property for which you elected not to claim any special depreciation allowance (discussed later). 1040express Property for which you elected to accelerate certain credits in lieu of the special depreciation allowance (discussed next). 1040express Election to Accelerate Certain Credits in Lieu of the Special Depreciation Allowance An election made by a corporation to claim pre-2006 unused minimum tax credits in lieu of claiming the special depreciation allowance for either its first tax year ending after March 31, 2008, its first tax year ending after December 31, 2008, or its first tax year ending after December 31, 2010, continues to apply to round 2 extension property (as defined in section 168(k)(4)(I)(iv)), unless the corporation made an election not to apply the section 168(k)(4) election to round 2 extension property for its first tax year ending after December 31, 2010. 1040express For 2013, round 2 extension property generally is long production period and noncommercial aircraft if acquired after March 31, 2008, and placed in service after December 31, 2012, but before January 1, 2014. 1040express An election made by a corporation to claim pre-2006 unused minimum tax credits in lieu of claiming the special depreciation allowance for either its first tax year ending after March 31, 2008, its first tax year ending after December 31, 2008, or its first tax year ending after December 31, 2010, continues to apply to round 3 extension property (as defined in section 168(k)(4)(J)(iv)), unless the corporation makes an election not to apply the section 168(k)(4) election to round 3 extension property. 1040express If a corporation did not make a section 168(k)(4) election for either its first tax year ending after March 31, 2008, its first tax year ending after December 31, 2008, or its first tax year ending after December 31, 2010, the corporation may elect for its first tax year ending after December 31, 2012, to claim pre-2006 unused minimum tax credits in lieu of claiming the special depreciation allowance for only round 3 extension property. 1040express If you make an election to accelerate these credits in lieu of claiming the special depreciation allowance for eligible property, you must not take the 50% special depreciation allowance for the property and must depreciate the basis in the property under MACRS using the straight line method. 1040express See Which Depreciation Method Applies in chapter 4 . 1040express Once made, the election cannot be revoked without IRS consent. 1040express Additional guidance. 1040express   For additional guidance on the election to accelerate the research or minimum tax credit in lieu of claiming the special depreciation allowance, see Rev. 1040express Proc. 1040express 2008-65 on page 1082 of Internal Revenue Bulletin 2008-44, available at www. 1040express irs. 1040express gov/pub/irs-irbs/irb08-44. 1040express pdf, Rev. 1040express Proc. 1040express 2009-16 on page 449 of Internal Revenue Bulletin 2009-06, available at www. 1040express irs. 1040express gov/pub/irs-irbs/irb09-06. 1040express pdf, and Rev. 1040express Proc. 1040express 2009-33 on page 150 of Internal Revenue Bulletin 2009-29, available at www. 1040express irs. 1040express gov/pub/irs-irbs/irb09-29. 1040express pdf. 1040express Also, see Form 3800, General Business Credit; Form 8827, Credit for Prior Year Minimum Tax — Corporations; and related instructions. 1040express   Additional guidance regarding the election to accelerate the minimum tax credit in lieu of claiming the special depreciation allowance for round 2 extension property and round 3 extension property may also be available in later Internal Revenue Bulletins available at www. 1040express irs. 1040express gov/irb. 1040express How Much Can You Deduct? Figure the special depreciation allowance by multiplying the depreciable basis of qualified reuse and recycling property, qualified cellulosic biofuel plant property, qualified disaster assistance property, and certain qualified property acquired after December 31, 2007, by 50%. 1040express For qualified property other than listed property, enter the special allowance on line 14 in Part II of Form 4562. 1040express For qualified property that is listed property, enter the special allowance on line 25 in Part V of Form 4562. 1040express If you place qualified property in service in a short tax year, you can take the full amount of a special depreciation allowance. 1040express Depreciable basis. 1040express   This is the property's cost or other basis multiplied by the percentage of business/investment use, reduced by the total amount of any credits and deductions allocable to the property. 1040express   The following are examples of some credits and deductions that reduce depreciable basis. 1040express Any section 179 deduction. 1040express Any deduction for removal of barriers to the disabled and the elderly. 1040express Any disabled access credit, enhanced oil recovery credit, and credit for employer-provided childcare facilities and services. 1040express Basis adjustment to investment credit property under section 50(c) of the Internal Revenue Code. 1040express   For additional credits and deductions that affect basis, see section 1016 of the Internal Revenue Code. 1040express   For information about how to determine the cost or other basis of property, see What Is the Basis of Your Depreciable Property in chapter 1 . 1040express For a discussion of business/investment use, see Partial business or investment use under Property Used in Your Business or Income-Producing Activity in chapter 1 . 1040express Depreciating the remaining cost. 1040express   After you figure your special depreciation allowance for your qualified property, you can use the remaining cost to figure your regular MACRS depreciation deduction (discussed in chapter 4 . 1040express Therefore, you must reduce the depreciable basis of the property by the special depreciation allowance before figuring your regular MACRS depreciation deduction. 1040express Example. 1040express On November 1, 2013, Tom Brown bought and placed in service in his business qualified property that cost $450,000. 1040express He did not elect to claim a section 179 deduction. 1040express He deducts 50% of the cost ($225,000) as a special depreciation allowance for 2013. 1040express He uses the remaining $225,000 of cost to figure his regular MACRS depreciation deduction for 2013 and later years. 1040express Like-kind exchanges and involuntary conversions. 1040express   If you acquire qualified property in a like-kind exchange or involuntary conversion, the carryover basis of the acquired property is eligible for a special depreciation allowance. 1040express After you figure your special allowance, you can use the remaining carryover basis to figure your regular MACRS depreciation deduction. 1040express In the year you claim the allowance (the year you place in service the property received in the exchange or dispose of involuntarily converted property), you must reduce the carryover basis of the property by the allowance before figuring your regular MACRS depreciation deduction. 1040express See Figuring the Deduction for Property Acquired in a Nontaxable Exchange , in chapter 4 under How Is the Depreciation Deduction Figured . 1040express The excess basis (the part of the acquired property's basis that exceeds its carryover basis) is also eligible for a special depreciation allowance. 1040express How Can You Elect Not To Claim an Allowance? You can elect, for any class of property, not to deduct any special allowances for all property in such class placed in service during the tax year. 1040express To make an election, attach a statement to your return indicating what election you are making and the class of property for which you are making the election. 1040express When to make election. 1040express   Generally, you must make the election on a timely filed tax return (including extensions) for the year in which you place the property in service. 1040express   However, if you timely filed your return for the year without making the election, you can still make the election by filing an amended return within 6 months of the due date of the original return (not including extensions). 1040express Attach the election statement to the amended return. 1040express On the amended return, write “Filed pursuant to section 301. 1040express 9100-2. 1040express ” Revoking an election. 1040express   Once you elect not to deduct a special depreciation allowance for a class of property, you cannot revoke the election without IRS consent. 1040express A request to revoke the election is a request for a letter ruling. 1040express If you elect not to have any special allowance apply, the property may be subject to an alternative minimum tax adjustment for depreciation. 1040express When Must You Recapture an Allowance? When you dispose of property for which you claimed a special depreciation allowance, any gain on the disposition is generally recaptured (included in income) as ordinary income up to the amount of the special depreciation allowance previously allowed or allowable. 1040express See When Do You Recapture MACRS Depreciation in chapter 4 or more information. 1040express Recapture of allowance deducted for qualified GO Zone property. 1040express   If, in any year after the year you claim the special depreciation allowance for qualified GO Zone property (including specified GO Zone extension property), the property ceases to be used in the GO Zone, you may have to recapture as ordinary income the excess benefit you received from claiming the special depreciation allowance. 1040express For additional guidance, see Notice 2008-25 on page 484 of Internal Revenue Bulletin 2008-9. 1040express Qualified cellulosic biomass ethanol plant property and qualified cellulosic biofuel plant property. 1040express   If, in any year after the year you claim the special depreciation allowance for any qualified cellulosic biomass ethanol plant property or qualified biofuel plant property, the property ceases to be qualified cellulosic biomass ethanol plant property or qualified biofuel plant property, you may have to recapture as ordinary income the excess benefit you received from claiming the special depreciation allowance. 1040express Recapture of allowance for qualified Recovery Assistance property. 1040express   If, in any year after the year you claim the special depreciation allowance for qualified Recovery Assistance property, the property ceases to be used in the Kansas disaster area, you may have to recapture as ordinary income the excess benefit you received from claiming the special depreciation allowance. 1040express For additional guidance, see Notice 2008-67 on page 307 of Internal Revenue Bulletin 2008-32. 1040express Recapture of allowance for qualified disaster assistance property. 1040express   If, in any year after the year you claim the special depreciation allowance for qualified disaster assistance property, the property ceases to be used in the applicable disaster area, you may have to recapture as ordinary income the excess benefit you received from claiming the special depreciation allowance. 1040express   For additional guidance, see Notice 2008-67 on page 307 of Internal Revenue Bulletin 2008-32. 1040express Prev  Up  Next   Home   More Online Publications