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1040ez File Online Free

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1040ez File Online Free

1040ez file online free 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. 1040ez file online free Appendix A — Summary Record of Traditional IRA(s) for 2013 and Worksheet for Determining Required Minimum Distributions. 1040ez file online free Appendix B — Worksheets you use if you receive social security benefits and are subject to the IRA deduction phaseout rules. 1040ez file online free A filled-in example is included. 1040ez file online free Worksheet 1, Computation of Modified AGI. 1040ez file online free Worksheet 2, Computation of Traditional IRA Deduction for 2013. 1040ez file online free Worksheet 3, Computation of Taxable Social Security Benefits. 1040ez file online free Comprehensive Example and completed worksheets. 1040ez file online free Appendix C — Life Expectancy Tables. 1040ez file online free 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. 1040ez file online free Table I (Single Life Expectancy). 1040ez file online free Table II (Joint Life and Last Survivor Expectancy). 1040ez file online free Table III (Uniform Lifetime). 1040ez file online free Appendix A. 1040ez file online free Summary Record of Traditional IRA(s) for 2013   Name ______________________________________ I was □ covered □ not covered by my employer's retirement plan during the year. 1040ez file online free 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. 1040ez file online free         2. 1040ez file online free         3. 1040ez file online free         4. 1040ez file online free         5. 1040ez file online free         6. 1040ez file online free         7. 1040ez file online free         8. 1040ez file online free         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. 1040ez file online free             2. 1040ez file online free             3. 1040ez file online free             4. 1040ez file online free             5. 1040ez file online free             6. 1040ez file online free             7. 1040ez file online free             8. 1040ez file online free             Total               Basis of all traditional IRAs for 2013 and earlier years (from Form 8606, line 14) $ Note. 1040ez file online free You should keep copies of your income tax return, and Forms W-2, 8606, and 5498. 1040ez file online free Appendix A. 1040ez file online free (Continued) Worksheet for Determining Required Minimum Distributions 1. 1040ez file online free Age 70½ 71½ 72½ 73½ 74½ 2. 1040ez file online free Year age was reached           3. 1040ez file online free Value of IRA at the close of business on  December 31 of the year immediately prior to the year on line 21           4. 1040ez file online free Distribution period from Table III or life expectancy  from Life Expectancy Table I or Table II2           5. 1040ez file online free Required distribution (divide line 3 by line 4)3                         1. 1040ez file online free Age 75½ 76½ 77½ 78½ 79½ 2. 1040ez file online free Year age was reached           3. 1040ez file online free Value of IRA at the close of business on  December 31 of the year immediately prior to the year on line 21           4. 1040ez file online free Distribution period from Table III or life expectancy from Life Expectancy Table I or Table II2           5. 1040ez file online free Required distribution (divide line 3 by line 4)3                         1. 1040ez file online free Age 80½ 81½ 82½ 83½ 84½ 2. 1040ez file online free Year age was reached           3. 1040ez file online free Value of IRA at the close of business on  December 31 of the year immediately prior to the year on line 21           4. 1040ez file online free Distribution period from Table III or life expectancy from Life Expectancy Table I or Table II2           5. 1040ez file online free Required distribution (divide line 3 by line 4)3                         1. 1040ez file online free Age 85½ 86½ 87½ 88½ 89½ 2. 1040ez file online free Year age was reached           3. 1040ez file online free Value of IRA at the close of business on  December 31 of the year immediately prior to the year on line 21           4. 1040ez file online free Distribution period from Table III or life expectancy from Life Expectancy Table I or Table II2           5. 1040ez file online free 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. 1040ez file online free 2Use the appropriate life expectancy or distribution period for each year and for each IRA. 1040ez file online free 3If you have more than one IRA, you must withdraw an amount equal to the total of the required distributions figured for each IRA. 1040ez file online free You can, however, withdraw the total from one IRA or from more than one IRA. 1040ez file online free Appendix B. 1040ez file online free 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. 1040ez file online free (See Are You Covered by an Employer Plan? in chapter 1. 1040ez file online free )  Use Worksheet 1 to figure your modified adjusted gross income. 1040ez file online free This amount is needed in the computation of your IRA deduction, if any, which is figured using Worksheet 2. 1040ez file online free   The IRA deduction figured using Worksheet 2 is entered on your tax return. 1040ez file online free Worksheet 1 Computation of Modified AGI (For use only by taxpayers who receive social security benefits)   Filing Status — Check only one box:  □ A. 1040ez file online free Married filing jointly  □ B. 1040ez file online free Single, Head of Household, Qualifying Widow(er), or Married filing separately and  lived apart from your spouse during the entire year  □ C. 1040ez file online free Married filing separately and lived with your spouse at any time during the year     1. 1040ez file online free 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. 1040ez file online free )  1. 1040ez file online free   2. 1040ez file online free Enter the amount in box 5 of all Forms SSA-1099 and Forms RRB-1099  2. 1040ez file online free   3. 1040ez file online free Enter one-half of line 2  3. 1040ez file online free   4. 1040ez file online free Enter the amount of any foreign earned income exclusion, foreign housing exclusion, U. 1040ez file online free S. 1040ez file online free 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. 1040ez file online free   5. 1040ez file online free Enter the amount of any tax-exempt interest reported on line 8b of Form 1040 or 1040A  5. 1040ez file online free   6. 1040ez file online free Add lines 1, 3, 4, and 5  6. 1040ez file online free   7. 1040ez file online free Enter the amount listed below for your filing status. 1040ez file online free $32,000 if you checked box A above. 1040ez file online free $25,000 if you checked box B above. 1040ez file online free $0 if you checked box C above. 1040ez file online free  7. 1040ez file online free   8. 1040ez file online free Subtract line 7 from line 6. 1040ez file online free If zero or less, enter -0- on this line  8. 1040ez file online free   9. 1040ez file online free If line 8 is zero, skip to line 17, enter -0-, and continue with line 18. 1040ez file online free   If line 8 is more than zero, enter the amount listed below for your filing status. 1040ez file online free $12,000 if you checked box A above. 1040ez file online free $9,000 if you checked box B above. 1040ez file online free $0 if you checked box C above  9. 1040ez file online free   10. 1040ez file online free Subtract line 9 from line 8. 1040ez file online free If zero or less, enter -0-  10. 1040ez file online free   11. 1040ez file online free Enter the smaller of line 8 or line 9  11. 1040ez file online free   12. 1040ez file online free Enter one-half of line 11  12. 1040ez file online free   13. 1040ez file online free Enter the smaller of line 3 or line 12  13. 1040ez file online free   14. 1040ez file online free Multiply line 10 by . 1040ez file online free 85. 1040ez file online free If line 10 is zero, enter -0-  14. 1040ez file online free   15. 1040ez file online free Add lines 13 and 14  15. 1040ez file online free   16. 1040ez file online free Multiply line 2 by . 1040ez file online free 85  16. 1040ez file online free   17. 1040ez file online free Taxable benefits to be included in modified AGI for traditional IRA deduction purposes. 1040ez file online free  Enter the smaller of line 15 or line 16  17. 1040ez file online free   18. 1040ez file online free 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. 1040ez file online free   19. 1040ez file online free Modified AGI for determining your reduced traditional IRA deduction — add lines 1, 17, and 18. 1040ez file online free Enter here and on line 2 of Worksheet 2, next  19. 1040ez file online free   Appendix B. 1040ez file online free (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 . 1040ez file online free . 1040ez file online free . 1040ez file online free AND your modified AGI is over . 1040ez file online free . 1040ez file online free . 1040ez file online free THEN enter on line 1 below . 1040ez file online free . 1040ez file online free . 1040ez file online free                 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. 1040ez file online free Skip this worksheet, proceed to Worksheet 3, and enter your IRA deduction on line 2 of Worksheet 3. 1040ez file online free  **If you did not live with your spouse at any time during the year, consider your filing status as single. 1040ez file online free  Note. 1040ez file online free If you were married and you or your spouse worked and you both contributed to IRAs, figure the deduction for each of you separately. 1040ez file online free               1. 1040ez file online free Enter the applicable amount from above 1. 1040ez file online free   2. 1040ez file online free Enter your modified AGI from Worksheet 1, line 19 2. 1040ez file online free     Note. 1040ez file online free If line 2 is equal to or more than the amount on line 1, stop here; your traditional IRA contributions are not deductible. 1040ez file online free Proceed to Worksheet 3. 1040ez file online free     3. 1040ez file online free Subtract line 2 from line 1 3. 1040ez file online free   4. 1040ez file online free Multiply line 3 by the percentage below that applies to you. 1040ez file online free If the result is not a multiple of $10, round it to the next highest multiple of $10. 1040ez file online free (For example, $611. 1040ez file online free 40 is rounded to $620. 1040ez file online free ) However, if the result is less than $200, enter $200. 1040ez file online free       Married filing jointly or qualifying widow(er) and you are covered by an employer plan, multiply line 3 by 27. 1040ez file online free 5%  (. 1040ez file online free 275) (by 32. 1040ez file online free 5% (. 1040ez file online free 325) if you are age 50 or older). 1040ez file online free All others, multiply line 3 by 55% (. 1040ez file online free 55) (by 65% (. 1040ez file online free 65) if you are age 50 or older). 1040ez file online free 4. 1040ez file online free   5. 1040ez file online free 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). 1040ez file online free 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. 1040ez file online free   6. 1040ez file online free 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. 1040ez file online free   7. 1040ez file online free Deduction. 1040ez file online free Compare lines 4, 5, and 6. 1040ez file online free Enter the smallest amount here (or a smaller amount if you choose). 1040ez file online free Enter this amount on the Form 1040 or 1040A line for your IRA. 1040ez file online free (If the amount on line 6 is more than the amount on line 7, complete line 8. 1040ez file online free ) 7. 1040ez file online free   8. 1040ez file online free Nondeductible contributions. 1040ez file online free Subtract line 7 from line 5 or 6, whichever is smaller. 1040ez file online free Enter the result here and on line 1 of your Form 8606, Nondeductible IRAs. 1040ez file online free 8. 1040ez file online free   Appendix B. 1040ez file online free (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. 1040ez file online free Married filing jointly                   □ B. 1040ez file online free Single, Head of Household, Qualifying Widow(er), or Married filing separately  and lived apart from your spouse during the entire year                   □ C. 1040ez file online free Married filing separately and lived with your spouse at any time during the  year             1. 1040ez file online free 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. 1040ez file online free ) 1. 1040ez file online free   2. 1040ez file online free Deduction(s) from line 7 of Worksheet(s) 2 2. 1040ez file online free   3. 1040ez file online free Subtract line 2 from line 1 3. 1040ez file online free   4. 1040ez file online free Enter amount in box 5 of all Forms SSA-1099 and Forms RRB-1099 4. 1040ez file online free   5. 1040ez file online free Enter one-half of line 4 5. 1040ez file online free   6. 1040ez file online free Enter the amount of any foreign earned income exclusion, foreign housing exclusion, exclusion of income from U. 1040ez file online free S. 1040ez file online free 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. 1040ez file online free   7. 1040ez file online free Enter the amount of any tax-exempt interest reported on line 8b of Form 1040 or 1040A 7. 1040ez file online free   8. 1040ez file online free Add lines 3, 5, 6, and 7 8. 1040ez file online free   9. 1040ez file online free Enter the amount listed below for your filing status. 1040ez file online free $32,000 if you checked box A above. 1040ez file online free $25,000 if you checked box B above. 1040ez file online free $0 if you checked box C above. 1040ez file online free 9. 1040ez file online free   10. 1040ez file online free Subtract line 9 from line 8. 1040ez file online free If zero or less, enter -0- on this line. 1040ez file online free 10. 1040ez file online free   11. 1040ez file online free If line 10 is zero, stop here. 1040ez file online free None of your social security benefits are taxable. 1040ez file online free  If line 10 is more than zero, enter the amount listed below for your filing status. 1040ez file online free $12,000 if you checked box A above. 1040ez file online free $9,000 if you checked box B above. 1040ez file online free $0 if you checked box C above. 1040ez file online free 11. 1040ez file online free   12. 1040ez file online free Subtract line 11 from line 10. 1040ez file online free If zero or less, enter -0- 12. 1040ez file online free   13. 1040ez file online free Enter the smaller of line 10 or line 11 13. 1040ez file online free   14. 1040ez file online free Enter one-half of line 13 . 1040ez file online free 14. 1040ez file online free   15. 1040ez file online free Enter the smaller of line 5 or line 14 15. 1040ez file online free   16. 1040ez file online free Multiply line 12 by . 1040ez file online free 85. 1040ez file online free If line 12 is zero, enter -0- 16. 1040ez file online free   17. 1040ez file online free Add lines 15 and 16 17. 1040ez file online free   18. 1040ez file online free Multiply line 4 by . 1040ez file online free 85 18. 1040ez file online free   19. 1040ez file online free Taxable social security benefits. 1040ez file online free Enter the smaller of line 17 or line 18 19. 1040ez file online free   Appendix B. 1040ez file online free (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. 1040ez file online free He is 65 years old and had 2013 wages of $89,500. 1040ez file online free His wife did not work in 2013. 1040ez file online free He also received social security benefits of $12,000 and made a $6,000 contribution to his traditional IRA for the year. 1040ez file online free He had no foreign income, no tax-exempt interest, and no adjustments to income on lines 23 through 36 on his Form 1040. 1040ez file online free He participated in a section 401(k) retirement plan at work. 1040ez file online free  John completes worksheets 1 and 2. 1040ez file online free Worksheet 2 shows that his 2013 IRA deduction is $4,980. 1040ez file online free 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). 1040ez file online free  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. 1040ez file online free Worksheet 1 Computation of Modified AGI (For use only by taxpayers who receive social security benefits)   Filing Status — Check only one box:  ☑ A. 1040ez file online free Married filing jointly  □ B. 1040ez file online free Single, Head of Household, Qualifying Widow(er), or Married filing separately and lived apart from your spouse during the entire year  □ C. 1040ez file online free Married filing separately and lived with your spouse at any time during the year     1. 1040ez file online free 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. 1040ez file online free ) 1. 1040ez file online free 89,500 2. 1040ez file online free Enter the amount in box 5 of all Forms SSA-1099 and Forms RRB-1099 2. 1040ez file online free 12,000 3. 1040ez file online free Enter one-half of line 2 3. 1040ez file online free 6,000 4. 1040ez file online free Enter the amount of any foreign earned income exclusion, foreign housing exclusion, U. 1040ez file online free S. 1040ez file online free 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. 1040ez file online free 0 5. 1040ez file online free Enter the amount of any tax-exempt interest reported on line 8b of Form 1040 or 1040A 5. 1040ez file online free 0 6. 1040ez file online free Add lines 1, 3, 4, and 5 6. 1040ez file online free 95,500 7. 1040ez file online free Enter the amount listed below for your filing status. 1040ez file online free $32,000 if you checked box A above. 1040ez file online free $25,000 if you checked box B above. 1040ez file online free $0 if you checked box C above. 1040ez file online free 7. 1040ez file online free 32,000 8. 1040ez file online free Subtract line 7 from line 6. 1040ez file online free If zero or less, enter -0- on this line 8. 1040ez file online free 63,500 9. 1040ez file online free If line 8 is zero, skip to line 17, enter -0-, and continue with line 18. 1040ez file online free   If line 8 is more than zero, enter the amount listed below for your filing status. 1040ez file online free $12,000 if you checked box A above. 1040ez file online free $9,000 if you checked box B above. 1040ez file online free $0 if you checked box C above 9. 1040ez file online free 12,000 10. 1040ez file online free Subtract line 9 from line 8. 1040ez file online free If zero or less, enter -0- 10. 1040ez file online free 51,500 11. 1040ez file online free Enter the smaller of line 8 or line 9 11. 1040ez file online free 12,000 12. 1040ez file online free Enter one-half of line 11 12. 1040ez file online free 6,000 13. 1040ez file online free Enter the smaller of line 3 or line 12 13. 1040ez file online free 6,000 14. 1040ez file online free Multiply line 10 by . 1040ez file online free 85. 1040ez file online free If line 10 is zero, enter -0- 14. 1040ez file online free 43,775 15. 1040ez file online free Add lines 13 and 14 15. 1040ez file online free 49,775 16. 1040ez file online free Multiply line 2 by . 1040ez file online free 85 16. 1040ez file online free 10,200 17. 1040ez file online free Taxable benefits to be included in modified AGI for traditional IRA deduction purposes. 1040ez file online free  Enter the smaller of line 15 or line 16 17. 1040ez file online free 10,200 18. 1040ez file online free 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. 1040ez file online free 0 19. 1040ez file online free Modified AGI for determining your reduced traditional IRA deduction — add lines 1, 17, and 18. 1040ez file online free Enter here and on line 2 of Worksheet 2, next 19. 1040ez file online free 99,700 Appendix B. 1040ez file online free (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 . 1040ez file online free . 1040ez file online free . 1040ez file online free AND your modified AGI is over . 1040ez file online free . 1040ez file online free . 1040ez file online free THEN enter on line 1 below . 1040ez file online free . 1040ez file online free . 1040ez file online free                 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. 1040ez file online free Skip this worksheet, proceed to Worksheet 3, and enter your IRA deduction on line 2 of Worksheet 3. 1040ez file online free  **If you did not live with your spouse at any time during the year, consider your filing status as single. 1040ez file online free  Note. 1040ez file online free If you were married and you or your spouse worked and you both contributed to IRAs, figure the deduction for each of you separately. 1040ez file online free               1. 1040ez file online free Enter the applicable amount from above 1. 1040ez file online free 115,000 2. 1040ez file online free Enter your modified AGI from Worksheet 1, line 19 2. 1040ez file online free 99,700   Note. 1040ez file online free If line 2 is equal to or more than the amount on line 1, stop here; your traditional IRA contributions are not deductible. 1040ez file online free Proceed to Worksheet 3. 1040ez file online free     3. 1040ez file online free Subtract line 2 from line 1 3. 1040ez file online free 15,300 4. 1040ez file online free Multiply line 3 by the percentage below that applies to you. 1040ez file online free If the result is not a multiple of $10, round it to the next highest multiple of $10. 1040ez file online free (For example, $611. 1040ez file online free 40 is rounded to $620. 1040ez file online free ) However, if the result is less than $200, enter $200. 1040ez file online free       Married filing jointly or qualifying widow(er) and you are covered by an employer plan, multiply line 3 by 27. 1040ez file online free 5%  (. 1040ez file online free 275) (by 32. 1040ez file online free 5% (. 1040ez file online free 325) if you are age 50 or older). 1040ez file online free All others, multiply line 3 by 55% (. 1040ez file online free 55) (by 65% (. 1040ez file online free 65) if you are age 50 or older). 1040ez file online free 4. 1040ez file online free 4,980 5. 1040ez file online free 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). 1040ez file online free 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. 1040ez file online free 89,500 6. 1040ez file online free 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. 1040ez file online free 6,000 7. 1040ez file online free Deduction. 1040ez file online free Compare lines 4, 5, and 6. 1040ez file online free Enter the smallest amount here (or a smaller amount if you choose). 1040ez file online free Enter this amount on the Form 1040 or 1040A line for your IRA. 1040ez file online free (If the amount on line 6 is more than the amount on line 7, complete line 8. 1040ez file online free ) 7. 1040ez file online free 4,980 8. 1040ez file online free Nondeductible contributions. 1040ez file online free Subtract line 7 from line 5 or 6, whichever is smaller. 1040ez file online free Enter the result here and on line 1 of your Form 8606, Nondeductible IRAs. 1040ez file online free 8. 1040ez file online free 1,020 Appendix B. 1040ez file online free (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. 1040ez file online free Married filing jointly                   □ B. 1040ez file online free Single, Head of Household, Qualifying Widow(er), or Married filing separately  and lived apart from your spouse during the entire year                   □ C. 1040ez file online free Married filing separately and lived with your spouse at any time during the  year             1. 1040ez file online free 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. 1040ez file online free ) 1. 1040ez file online free 89,500 2. 1040ez file online free Deduction(s) from line 7 of Worksheet(s) 2 2. 1040ez file online free 4,980 3. 1040ez file online free Subtract line 2 from line 1 3. 1040ez file online free 84,520 4. 1040ez file online free Enter amount in box 5 of all Forms SSA-1099 and Forms RRB-1099 4. 1040ez file online free 12,000 5. 1040ez file online free Enter one-half of line 4 5. 1040ez file online free 6,000 6. 1040ez file online free Enter the amount of any foreign earned income exclusion, foreign housing exclusion, exclusion of income from U. 1040ez file online free S. 1040ez file online free 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. 1040ez file online free 0 7. 1040ez file online free Enter the amount of any tax-exempt interest reported on line 8b of Form 1040 or 1040A 7. 1040ez file online free 0 8. 1040ez file online free Add lines 3, 5, 6, and 7 8. 1040ez file online free 90,520 9. 1040ez file online free Enter the amount listed below for your filing status. 1040ez file online free $32,000 if you checked box A above. 1040ez file online free $25,000 if you checked box B above. 1040ez file online free $0 if you checked box C above. 1040ez file online free 9. 1040ez file online free 32,000 10. 1040ez file online free Subtract line 9 from line 8. 1040ez file online free If zero or less, enter -0- on this line. 1040ez file online free 10. 1040ez file online free 58,520 11. 1040ez file online free If line 10 is zero, stop here. 1040ez file online free None of your social security benefits are taxable. 1040ez file online free  If line 10 is more than zero, enter the amount listed below for your filing status. 1040ez file online free $12,000 if you checked box A above. 1040ez file online free $9,000 if you checked box B above. 1040ez file online free $0 if you checked box C above. 1040ez file online free 11. 1040ez file online free 12,000 12. 1040ez file online free Subtract line 11 from line 10. 1040ez file online free If zero or less, enter -0- 12. 1040ez file online free 46,520 13. 1040ez file online free Enter the smaller of line 10 or line 11 13. 1040ez file online free 12,000 14. 1040ez file online free Enter one-half of line 13 . 1040ez file online free 14. 1040ez file online free 6,000 15. 1040ez file online free Enter the smaller of line 5 or line 14 15. 1040ez file online free 6,000 16. 1040ez file online free Multiply line 12 by . 1040ez file online free 85. 1040ez file online free If line 12 is zero, enter -0- 16. 1040ez file online free 39,542 17. 1040ez file online free Add lines 15 and 16 17. 1040ez file online free 45,542 18. 1040ez file online free Multiply line 4 by . 1040ez file online free 85 18. 1040ez file online free 10,200 19. 1040ez file online free Taxable social security benefits. 1040ez file online free Enter the smaller of line 17 or line 18 19. 1040ez file online free 10,200 Appendix C. 1040ez file online free Life Expectancy Tables   Table I (Single Life Expectancy) (For Use by Beneficiaries)         Age Life Expectancy Age Life Expectancy 0 82. 1040ez file online free 4 28 55. 1040ez file online free 3 1 81. 1040ez file online free 6 29 54. 1040ez file online free 3 2 80. 1040ez file online free 6 30 53. 1040ez file online free 3 3 79. 1040ez file online free 7 31 52. 1040ez file online free 4 4 78. 1040ez file online free 7 32 51. 1040ez file online free 4 5 77. 1040ez file online free 7 33 50. 1040ez file online free 4 6 76. 1040ez file online free 7 34 49. 1040ez file online free 4 7 75. 1040ez file online free 8 35 48. 1040ez file online free 5 8 74. 1040ez file online free 8 36 47. 1040ez file online free 5 9 73. 1040ez file online free 8 37 46. 1040ez file online free 5 10 72. 1040ez file online free 8 38 45. 1040ez file online free 6 11 71. 1040ez file online free 8 39 44. 1040ez file online free 6 12 70. 1040ez file online free 8 40 43. 1040ez file online free 6 13 69. 1040ez file online free 9 41 42. 1040ez file online free 7 14 68. 1040ez file online free 9 42 41. 1040ez file online free 7 15 67. 1040ez file online free 9 43 40. 1040ez file online free 7 16 66. 1040ez file online free 9 44 39. 1040ez file online free 8 17 66. 1040ez file online free 0 45 38. 1040ez file online free 8 18 65. 1040ez file online free 0 46 37. 1040ez file online free 9 19 64. 1040ez file online free 0 47 37. 1040ez file online free 0 20 63. 1040ez file online free 0 48 36. 1040ez file online free 0 21 62. 1040ez file online free 1 49 35. 1040ez file online free 1 22 61. 1040ez file online free 1 50 34. 1040ez file online free 2 23 60. 1040ez file online free 1 51 33. 1040ez file online free 3 24 59. 1040ez file online free 1 52 32. 1040ez file online free 3 25 58. 1040ez file online free 2 53 31. 1040ez file online free 4 26 57. 1040ez file online free 2 54 30. 1040ez file online free 5 27 56. 1040ez file online free 2 55 29. 1040ez file online free 6 Appendix C. 1040ez file online free (Continued)   Table I (Single Life Expectancy) (For Use by Beneficiaries)         Age Life Expectancy Age Life Expectancy 56 28. 1040ez file online free 7 84 8. 1040ez file online free 1 57 27. 1040ez file online free 9 85 7. 1040ez file online free 6 58 27. 1040ez file online free 0 86 7. 1040ez file online free 1 59 26. 1040ez file online free 1 87 6. 1040ez file online free 7 60 25. 1040ez file online free 2 88 6. 1040ez file online free 3 61 24. 1040ez file online free 4 89 5. 1040ez file online free 9 62 23. 1040ez file online free 5 90 5. 1040ez file online free 5 63 22. 1040ez file online free 7 91 5. 1040ez file online free 2 64 21. 1040ez file online free 8 92 4. 1040ez file online free 9 65 21. 1040ez file online free 0 93 4. 1040ez file online free 6 66 20. 1040ez file online free 2 94 4. 1040ez file online free 3 67 19. 1040ez file online free 4 95 4. 1040ez file online free 1 68 18. 1040ez file online free 6 96 3. 1040ez file online free 8 69 17. 1040ez file online free 8 97 3. 1040ez file online free 6 70 17. 1040ez file online free 0 98 3. 1040ez file online free 4 71 16. 1040ez file online free 3 99 3. 1040ez file online free 1 72 15. 1040ez file online free 5 100 2. 1040ez file online free 9 73 14. 1040ez file online free 8 101 2. 1040ez file online free 7 74 14. 1040ez file online free 1 102 2. 1040ez file online free 5 75 13. 1040ez file online free 4 103 2. 1040ez file online free 3 76 12. 1040ez file online free 7 104 2. 1040ez file online free 1 77 12. 1040ez file online free 1 105 1. 1040ez file online free 9 78 11. 1040ez file online free 4 106 1. 1040ez file online free 7 79 10. 1040ez file online free 8 107 1. 1040ez file online free 5 80 10. 1040ez file online free 2 108 1. 1040ez file online free 4 81 9. 1040ez file online free 7 109 1. 1040ez file online free 2 82 9. 1040ez file online free 1 110 1. 1040ez file online free 1 83 8. 1040ez file online free 6 111 and over 1. 1040ez file online free 0 Appendix C. 1040ez file online free 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. 1040ez file online free 1 69. 1040ez file online free 6 69. 1040ez file online free 1 68. 1040ez file online free 7 68. 1040ez file online free 3 67. 1040ez file online free 9 67. 1040ez file online free 5 67. 1040ez file online free 2 66. 1040ez file online free 9 66. 1040ez file online free 6 21 69. 1040ez file online free 6 69. 1040ez file online free 1 68. 1040ez file online free 6 68. 1040ez file online free 2 67. 1040ez file online free 7 67. 1040ez file online free 3 66. 1040ez file online free 9 66. 1040ez file online free 6 66. 1040ez file online free 2 65. 1040ez file online free 9 22 69. 1040ez file online free 1 68. 1040ez file online free 6 68. 1040ez file online free 1 67. 1040ez file online free 6 67. 1040ez file online free 2 66. 1040ez file online free 7 66. 1040ez file online free 3 65. 1040ez file online free 9 65. 1040ez file online free 6 65. 1040ez file online free 2 23 68. 1040ez file online free 7 68. 1040ez file online free 2 67. 1040ez file online free 6 67. 1040ez file online free 1 66. 1040ez file online free 6 66. 1040ez file online free 2 65. 1040ez file online free 7 65. 1040ez file online free 3 64. 1040ez file online free 9 64. 1040ez file online free 6 24 68. 1040ez file online free 3 67. 1040ez file online free 7 67. 1040ez file online free 2 66. 1040ez file online free 6 66. 1040ez file online free 1 65. 1040ez file online free 6 65. 1040ez file online free 2 64. 1040ez file online free 7 64. 1040ez file online free 3 63. 1040ez file online free 9 25 67. 1040ez file online free 9 67. 1040ez file online free 3 66. 1040ez file online free 7 66. 1040ez file online free 2 65. 1040ez file online free 6 65. 1040ez file online free 1 64. 1040ez file online free 6 64. 1040ez file online free 2 63. 1040ez file online free 7 63. 1040ez file online free 3 26 67. 1040ez file online free 5 66. 1040ez file online free 9 66. 1040ez file online free 3 65. 1040ez file online free 7 65. 1040ez file online free 2 64. 1040ez file online free 6 64. 1040ez file online free 1 63. 1040ez file online free 6 63. 1040ez file online free 2 62. 1040ez file online free 8 27 67. 1040ez file online free 2 66. 1040ez file online free 6 65. 1040ez file online free 9 65. 1040ez file online free 3 64. 1040ez file online free 7 64. 1040ez file online free 2 63. 1040ez file online free 6 63. 1040ez file online free 1 62. 1040ez file online free 7 62. 1040ez file online free 2 28 66. 1040ez file online free 9 66. 1040ez file online free 2 65. 1040ez file online free 6 64. 1040ez file online free 9 64. 1040ez file online free 3 63. 1040ez file online free 7 63. 1040ez file online free 2 62. 1040ez file online free 7 62. 1040ez file online free 1 61. 1040ez file online free 7 29 66. 1040ez file online free 6 65. 1040ez file online free 9 65. 1040ez file online free 2 64. 1040ez file online free 6 63. 1040ez file online free 9 63. 1040ez file online free 3 62. 1040ez file online free 8 62. 1040ez file online free 2 61. 1040ez file online free 7 61. 1040ez file online free 2 30 66. 1040ez file online free 3 65. 1040ez file online free 6 64. 1040ez file online free 9 64. 1040ez file online free 2 63. 1040ez file online free 6 62. 1040ez file online free 9 62. 1040ez file online free 3 61. 1040ez file online free 8 61. 1040ez file online free 2 60. 1040ez file online free 7 31 66. 1040ez file online free 1 65. 1040ez file online free 3 64. 1040ez file online free 6 63. 1040ez file online free 9 63. 1040ez file online free 2 62. 1040ez file online free 6 62. 1040ez file online free 0 61. 1040ez file online free 4 60. 1040ez file online free 8 60. 1040ez file online free 2 32 65. 1040ez file online free 8 65. 1040ez file online free 1 64. 1040ez file online free 3 63. 1040ez file online free 6 62. 1040ez file online free 9 62. 1040ez file online free 2 61. 1040ez file online free 6 61. 1040ez file online free 0 60. 1040ez file online free 4 59. 1040ez file online free 8 33 65. 1040ez file online free 6 64. 1040ez file 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file online free 1 63. 1040ez file online free 2 62. 1040ez file online free 4 61. 1040ez file online free 5 60. 1040ez file online free 6 59. 1040ez file online free 8 58. 1040ez file online free 9 58. 1040ez file online free 1 57. 1040ez file online free 3 56. 1040ez file online free 5 44 64. 1040ez file online free 0 63. 1040ez file online free 1 62. 1040ez file online free 2 61. 1040ez file online free 4 60. 1040ez file online free 5 59. 1040ez file online free 6 58. 1040ez file online free 8 57. 1040ez file online free 9 57. 1040ez file online free 1 56. 1040ez file online free 3 45 64. 1040ez file online free 0 63. 1040ez file online free 0 62. 1040ez file online free 2 61. 1040ez file online free 3 60. 1040ez file online free 4 59. 1040ez file online free 5 58. 1040ez file online free 6 57. 1040ez file online free 8 56. 1040ez file online free 9 56. 1040ez file online free 1 46 63. 1040ez file online free 9 63. 1040ez file online free 0 62. 1040ez file online free 1 61. 1040ez file online free 2 60. 1040ez file online free 3 59. 1040ez file online free 4 58. 1040ez file online free 5 57. 1040ez file online free 7 56. 1040ez file online free 8 56. 1040ez file online free 0 47 63. 1040ez file online free 8 62. 1040ez file online free 9 62. 1040ez file online free 0 61. 1040ez file online free 1 60. 1040ez file online free 2 59. 1040ez file online free 3 58. 1040ez file online free 4 57. 1040ez file online free 5 56. 1040ez file online free 7 55. 1040ez file online free 8 48 63. 1040ez file online free 7 62. 1040ez file online free 8 61. 1040ez file online free 9 61. 1040ez file online free 0 60. 1040ez file online free 1 59. 1040ez file online free 2 58. 1040ez file online free 3 57. 1040ez file online free 4 56. 1040ez file online free 5 55. 1040ez file online free 7 49 63. 1040ez file online free 7 62. 1040ez file online free 8 61. 1040ez file online free 8 60. 1040ez file online free 9 60. 1040ez file online free 0 59. 1040ez file online free 1 58. 1040ez file online free 2 57. 1040ez file online free 3 56. 1040ez file online free 4 55. 1040ez file online free 6 50 63. 1040ez file online free 6 62. 1040ez file online free 7 61. 1040ez file online free 8 60. 1040ez file online free 8 59. 1040ez file online free 9 59. 1040ez file online free 0 58. 1040ez file online free 1 57. 1040ez file online free 2 56. 1040ez file online free 3 55. 1040ez file online free 4 51 63. 1040ez file online free 6 62. 1040ez file online free 6 61. 1040ez file online free 7 60. 1040ez file online free 8 59. 1040ez file online free 9 58. 1040ez file online free 9 58. 1040ez file online free 0 57. 1040ez file online free 1 56. 1040ez file online free 2 55. 1040ez file online free 3 52 63. 1040ez file online free 5 62. 1040ez file online free 6 61. 1040ez file online free 7 60. 1040ez file online free 7 59. 1040ez file online free 8 58. 1040ez file online free 9 58. 1040ez file online free 0 57. 1040ez file online free 1 56. 1040ez file online free 1 55. 1040ez file online free 2 53 63. 1040ez file online free 5 62. 1040ez file online free 5 61. 1040ez file online free 6 60. 1040ez file online free 7 59. 1040ez file online free 7 58. 1040ez file online free 8 57. 1040ez file online free 9 57. 1040ez file online free 0 56. 1040ez file online free 1 55. 1040ez file online free 2 54 63. 1040ez file online free 5 62. 1040ez file online free 5 61. 1040ez file online free 6 60. 1040ez file online free 6 59. 1040ez file online free 7 58. 1040ez file online free 8 57. 1040ez file online free 8 56. 1040ez file online free 9 56. 1040ez file online free 0 55. 1040ez file online free 1 55 63. 1040ez file online free 4 62. 1040ez file online free 5 61. 1040ez file online free 5 60. 1040ez file online free 6 59. 1040ez file online free 6 58. 1040ez file online free 7 57. 1040ez file online free 8 56. 1040ez file online free 8 55. 1040ez file online free 9 55. 1040ez file online free 0 56 63. 1040ez file online free 4 62. 1040ez file online free 4 61. 1040ez file online free 5 60. 1040ez file online free 5 59. 1040ez file online free 6 58. 1040ez file online free 7 57. 1040ez file online free 7 56. 1040ez file online free 8 55. 1040ez file online free 9 54. 1040ez file online free 9 57 63. 1040ez file online free 4 62. 1040ez file online free 4 61. 1040ez file online free 5 60. 1040ez file online free 5 59. 1040ez file online free 6 58. 1040ez file online free 6 57. 1040ez file online free 7 56. 1040ez file online free 7 55. 1040ez file online free 8 54. 1040ez file online free 9 58 63. 1040ez file online free 3 62. 1040ez file online free 4 61. 1040ez file online free 4 60. 1040ez file online free 5 59. 1040ez file online free 5 58. 1040ez file online free 6 57. 1040ez file online free 6 56. 1040ez file online free 7 55. 1040ez file online free 8 54. 1040ez file online free 8 59 63. 1040ez file online free 3 62. 1040ez file online free 3 61. 1040ez file online free 4 60. 1040ez file online free 4 59. 1040ez file online free 5 58. 1040ez file online free 5 57. 1040ez file online free 6 56. 1040ez file online free 7 55. 1040ez file online free 7 54. 1040ez file online free 8 Appendix C. 1040ez file online free (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. 1040ez file online free 3 62. 1040ez file online free 3 61. 1040ez file online free 4 60. 1040ez file online free 4 59. 1040ez file online free 5 58. 1040ez file online free 5 57. 1040ez file online free 6 56. 1040ez file online free 6 55. 1040ez file online free 7 54. 1040ez file online free 7 61 63. 1040ez file online free 3 62. 1040ez file online free 3 61. 1040ez file online free 3 60. 1040ez file online free 4 59. 1040ez file online free 4 58. 1040ez file online free 5 57. 1040ez file online free 5 56. 1040ez file online free 6 55. 1040ez file online free 6 54. 1040ez file online free 7 62 63. 1040ez file online free 2 62. 1040ez file online free 3 61. 1040ez file online free 3 60. 1040ez file online free 4 59. 1040ez file online free 4 58. 1040ez file online free 4 57. 1040ez file online free 5 56. 1040ez file online free 5 55. 1040ez file online free 6 54. 1040ez file online free 7 63 63. 1040ez file online free 2 62. 1040ez file online free 3 61. 1040ez file online free 3 60. 1040ez file online free 3 59. 1040ez file online free 4 58. 1040ez file online free 4 57. 1040ez file online free 5 56. 1040ez file online free 5 55. 1040ez file online free 6 54. 1040ez file online free 6 64 63. 1040ez file online free 2 62. 1040ez file online free 2 61. 1040ez file online free 3 60. 1040ez file online free 3 59. 1040ez file online free 4 58. 1040ez file online free 4 57. 1040ez file online free 4 56. 1040ez file online free 5 55. 1040ez file online free 5 54. 1040ez file online free 6 65 63. 1040ez file online free 2 62. 1040ez file online free 2 61. 1040ez 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54. 1040ez file online free 3 95 63. 1040ez file online free 0 62. 1040ez file online free 1 61. 1040ez file online free 1 60. 1040ez file online free 1 59. 1040ez file online free 1 58. 1040ez file online free 2 57. 1040ez file online free 2 56. 1040ez file online free 2 55. 1040ez file online free 3 54. 1040ez file online free 3 96 63. 1040ez file online free 0 62. 1040ez file online free 1 61. 1040ez file online free 1 60. 1040ez file online free 1 59. 1040ez file online free 1 58. 1040ez file online free 2 57. 1040ez file online free 2 56. 1040ez file online free 2 55. 1040ez file online free 3 54. 1040ez file online free 3 97 63. 1040ez file online free 0 62. 1040ez file online free 1 61. 1040ez file online free 1 60. 1040ez file online free 1 59. 1040ez file online free 1 58. 1040ez file online free 2 57. 1040ez file online free 2 56. 1040ez file online free 2 55. 1040ez file online free 3 54. 1040ez file online free 3 98 63. 1040ez file online free 0 62. 1040ez file online free 1 61. 1040ez file online free 1 60. 1040ez file online free 1 59. 1040ez file online free 1 58. 1040ez file online free 2 57. 1040ez file online free 2 56. 1040ez file online free 2 55. 1040ez file online free 3 54. 1040ez file online free 3 99 63. 1040ez file online free 0 62. 1040ez file online free 1 61. 1040ez file online free 1 60. 1040ez file online free 1 59. 1040ez file online free 1 58. 1040ez file online free 2 57. 1040ez file online free 2 56. 1040ez file online free 2 55. 1040ez file online free 3 54. 1040ez file online free 3 Appendix C. 1040ez file online free (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. 1040ez file online free 0 62. 1040ez file online free 1 61. 1040ez file online free 1 60. 1040ez file online free 1 59. 1040ez file online free 1 58. 1040ez file online free 2 57. 1040ez 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online free 2 55. 1040ez file online free 3 54. 1040ez file online free 3 114 63. 1040ez file online free 0 62. 1040ez file online free 1 61. 1040ez file online free 1 60. 1040ez file online free 1 59. 1040ez file online free 1 58. 1040ez file online free 2 57. 1040ez file online free 2 56. 1040ez file online free 2 55. 1040ez file online free 3 54. 1040ez file online free 3 115+ 63. 1040ez file online free 0 62. 1040ez file online free 1 61. 1040ez file online free 1 60. 1040ez file online free 1 59. 1040ez file online free 1 58. 1040ez file online free 2 57. 1040ez file online free 2 56. 1040ez file online free 2 55. 1040ez file online free 3 54. 1040ez file online free 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. 1040ez file online free 2 59. 1040ez file online free 7 59. 1040ez file online free 2 58. 1040ez file online free 8 58. 1040ez file online free 4 58. 1040ez file online free 0 57. 1040ez file online free 6 57. 1040ez file online free 3 57. 1040ez file online free 0 56. 1040ez file online free 7 31 59. 1040ez file online free 7 59. 1040ez file online free 2 58. 1040ez file online free 7 58. 1040ez file online free 2 57. 1040ez file online free 8 57. 1040ez file online free 4 57. 1040ez file online free 0 56. 1040ez file online free 6 56. 1040ez file online free 3 56. 1040ez file online free 0 32 59. 1040ez file online free 2 58. 1040ez file online free 7 58. 1040ez file online free 2 57. 1040ez file online free 7 57. 1040ez file online free 2 56. 1040ez file online free 8 56. 1040ez file online free 4 56. 1040ez file online free 0 55. 1040ez file online free 6 55. 1040ez file online free 3 33 58. 1040ez file online free 8 58. 1040ez file online free 2 57. 1040ez file online free 7 57. 1040ez file online free 2 56. 1040ez file online free 7 56. 1040ez file online free 2 55. 1040ez file 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file online free 0 51. 1040ez file online free 3 50. 1040ez file online free 7 50. 1040ez file online free 1 49. 1040ez file online free 5 44 55. 1040ez file online free 5 54. 1040ez file online free 7 53. 1040ez file online free 9 53. 1040ez file online free 2 52. 1040ez file online free 4 51. 1040ez file online free 7 51. 1040ez file online free 0 50. 1040ez file online free 4 49. 1040ez file online free 7 49. 1040ez file online free 1 45 55. 1040ez file online free 3 54. 1040ez file online free 5 53. 1040ez file online free 7 52. 1040ez file online free 9 52. 1040ez file online free 2 51. 1040ez file online free 5 50. 1040ez file online free 7 50. 1040ez file online free 0 49. 1040ez file online free 4 48. 1040ez file online free 7 46 55. 1040ez file online free 1 54. 1040ez file online free 3 53. 1040ez file online free 5 52. 1040ez file online free 7 52. 1040ez file online free 0 51. 1040ez file online free 2 50. 1040ez file online free 5 49. 1040ez file online free 8 49. 1040ez file online free 1 48. 1040ez file online free 4 47 55. 1040ez file online free 0 54. 1040ez file online free 1 53. 1040ez file online free 3 52. 1040ez file online free 5 51. 1040ez file online free 7 51. 1040ez file online free 0 50. 1040ez file online free 2 49. 1040ez file online free 5 48. 1040ez file online free 8 48. 1040ez file online free 1 48 54. 1040ez file online free 8 54. 1040ez file online free 0 53. 1040ez file online free 2 52. 1040ez file online free 3 51. 1040ez file online free 5 50. 1040ez file online free 8 50. 1040ez file online free 0 49. 1040ez file online free 2 48. 1040ez file online free 5 47. 1040ez file online free 8 Appendix C. 1040ez file online free (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. 1040ez file online free 7 53. 1040ez file online free 8 53. 1040ez file online 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1040ez file online free 6 44. 1040ez file online free 6 Appendix C. 1040ez file online free (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. 1040ez file online free 3 52. 1040ez file online free 4 51. 1040ez file online free 4 50. 1040ez file online free 4 49. 1040ez file online free 5 48. 1040ez file online free 5 47. 1040ez file online free 5 46. 1040ez file online free 6 45. 1040ez file online free 6 44. 1040ez file online free 6 90 53. 1040ez file online free 3 52. 1040ez file online free 4 51. 1040ez file online free 4 50. 1040ez file online free 4 49. 1040ez file online free 5 48. 1040ez file online free 5 47. 1040ez file online free 5 46. 1040ez file online free 6 45. 1040ez file online free 6 44. 1040ez file online free 6 91 53. 1040ez file online free 3 52. 1040ez file online free 4 51. 1040ez file 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free 1 46. 1040ez file online free 8 41 49. 1040ez file online free 8 49. 1040ez file online free 3 48. 1040ez file online free 8 48. 1040ez file online free 3 47. 1040ez file online free 9 47. 1040ez file online free 5 47. 1040ez file online free 1 46. 1040ez file online free 7 46. 1040ez file online free 4 46. 1040ez file online free 1 42 49. 1040ez file online free 3 48. 1040ez file online free 8 48. 1040ez file online free 3 47. 1040ez file online free 8 47. 1040ez file online free 3 46. 1040ez file online free 9 46. 1040ez file online free 5 46. 1040ez file online free 1 45. 1040ez file online free 8 45. 1040ez file online free 4 43 48. 1040ez file online free 9 48. 1040ez file online free 3 47. 1040ez file online free 8 47. 1040ez file online free 3 46. 1040ez file online free 8 46. 1040ez file online free 3 45. 1040ez file online free 9 45. 1040ez file online free 5 45. 1040ez file online free 1 44. 1040ez file online free 8 44 48. 1040ez file online free 5 47. 1040ez file 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online free 9 44. 1040ez file online free 4 43. 1040ez file online free 9 43. 1040ez file online free 4 42. 1040ez file online free 9 42. 1040ez file online free 4 Appendix C. 1040ez file online free (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. 1040ez file online free 1 46. 1040ez file online free 4 45. 1040ez file online free 8 45. 1040ez file online free 1 44. 1040ez file online free 5 44. 1040ez file online free 0 43. 1040ez file online free 4 42. 1040ez file online free 9 42. 1040ez file online free 4 41. 1040ez file online free 9 49 46. 1040ez file online free 8 46. 1040ez file online free 1 45. 1040ez file online free 4 44. 1040ez file online free 8 44. 1040ez file online free 2 43. 1040ez file online free 6 43. 1040ez file online free 0 42. 1040ez file online free 4 41. 1040ez file online free 9 41. 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35. 1040ez file online free 3 83 43. 1040ez file online free 7 42. 1040ez file online free 8 41. 1040ez file online free 8 40. 1040ez file online free 9 39. 1040ez file online free 9 39. 1040ez file online free 0 38. 1040ez file online free 0 37. 1040ez file online free 1 36. 1040ez file online free 2 35. 1040ez file online free 3 84 43. 1040ez file online free 7 42. 1040ez file online free 7 41. 1040ez file online free 8 40. 1040ez file online free 8 39. 1040ez file online free 9 39. 1040ez file online free 0 38. 1040ez file online free 0 37. 1040ez file online free 1 36. 1040ez file online free 2 35. 1040ez file online free 3 85 43. 1040ez file online free 7 42. 1040ez file online free 7 41. 1040ez file online free 8 40. 1040ez file online free 8 39. 1040ez file online free 9 38. 1040ez file online free 9 38. 1040ez file online free 0 37. 1040ez file online free 1 36. 1040ez file online free 2 35. 1040ez file online free 2 86 43. 1040ez file online free 7 42. 1040ez file online free 7 41. 1040ez file online free 8 40. 1040ez file online free 8 39. 1040ez file online free 9 38. 1040ez file online free 9 38. 1040ez file online free 0 37. 1040ez file online free 1 36. 1040ez file online free 1 35. 1040ez file online free 2 87 43. 1040ez file online free 7 42. 1040ez file online free 7 41. 1040ez file online free 8 40. 1040ez file online free 8 39. 1040ez file online free 9 38. 1040ez file online free 9 38. 1040ez file online free 0 37. 1040ez file online free 0 36. 1040ez file online free 1 35. 1040ez file online free 2 Appendix C. 1040ez file online free (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. 1040ez file online free 7 42. 1040ez file online free 7 41. 1040ez file online free 8 40. 1040ez file online free 8 39. 1040ez file online free 9 38. 1040ez file online free 9 38. 1040ez file 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9 37. 1040ez file online free 0 36. 1040ez file online free 0 35. 1040ez file online free 1 112 43. 1040ez file online free 6 42. 1040ez file online free 7 41. 1040ez file online free 7 40. 1040ez file online free 7 39. 1040ez file online free 8 38. 1040ez file online free 8 37. 1040ez file online free 9 37. 1040ez file online free 0 36. 1040ez file online free 0 35. 1040ez file online free 1 113 43. 1040ez file online free 6 42. 1040ez file online free 7 41. 1040ez file online free 7 40. 1040ez file online free 7 39. 1040ez file online free 8 38. 1040ez file online free 8 37. 1040ez file online free 9 37. 1040ez file online free 0 36. 1040ez file online free 0 35. 1040ez file online free 1 114 43. 1040ez file online free 6 42. 1040ez file online free 7 41. 1040ez file online free 7 40. 1040ez file online free 7 39. 1040ez file online free 8 38. 1040ez file online free 8 37. 1040ez file online free 9 37. 1040ez file online free 0 36. 1040ez file online free 0 35. 1040ez file online free 1 115+ 43. 1040ez file online free 6 42. 1040ez file online free 7 41. 1040ez file online free 7 40. 1040ez file online free 7 39. 1040ez file online free 8 38. 1040ez file online free 8 37. 1040ez file online free 9 37. 1040ez file online free 0 36. 1040ez file online free 0 35. 1040ez file online free 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. 1040ez file online free 4 40. 1040ez file online free 0 39. 1040ez file online free 5 39. 1040ez file online free 1 38. 1040ez file online free 7 38. 1040ez file online free 3 38. 1040ez file online free 0 37. 1040ez file online free 6 37. 1040ez file online free 3 37. 1040ez file online free 1 51 40. 1040ez file online free 0 39. 1040ez file online free 5 39. 1040ez file online free 0 38. 1040ez file online free 5 38. 1040ez file online free 1 37. 1040ez file online free 7 37. 1040ez file online free 4 37. 1040ez file online free 0 36. 1040ez file online free 7 36. 1040ez file online free 4 52 39. 1040ez file online free 5 39. 1040ez file online free 0 38. 1040ez file online free 5 38. 1040ez file online free 0 37. 1040ez file online free 6 37. 1040ez file online free 2 36. 1040ez file online free 8 36. 1040ez file online free 4 36. 1040ez file online free 0 35. 1040ez file online free 7 53 39. 1040ez file online free 1 38. 1040ez file online free 5 38. 1040ez file online free 0 37. 1040ez file online free 5 37. 1040ez file online free 1 36. 1040ez file online free 6 36. 1040ez file online free 2 35. 1040ez file online free 8 35. 1040ez file online free 4 35. 1040ez file online free 1 54 38. 1040ez file online free 7 38. 1040ez file online free 1 37. 1040ez file online free 6 37. 1040ez file online free 1 36. 1040ez file online free 6 36. 1040ez file online free 1 35. 1040ez file online free 7 35. 1040ez file online free 2 34. 1040ez file online free 8 34. 1040ez file online free 5 55 38. 1040ez file online free 3 37. 1040ez file online free 7 37. 1040ez file online free 2 36. 1040ez file online free 6 36. 1040ez file online free 1 35. 1040ez file online free 6 35. 1040ez file online free 1 34. 1040ez file online free 7 34. 1040ez file online free 3 33. 1040ez file online free 9 56 38. 1040ez file online free 0 37. 1040ez file online free 4 36. 1040ez file online free 8 36. 1040ez file online free 2 35. 1040ez file online free 7 35. 1040ez file online free 1 34. 1040ez file online free 7 34. 1040ez file online free 2 33. 1040ez file online free 7 33. 1040ez file online free 3 Appendix C. 1040ez file online free (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. 1040ez file online free 6 37. 1040ez file online free 0 36. 1040ez file online free 4 35. 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33. 1040ez file online free 9 33. 1040ez file online free 1 32. 1040ez file online free 3 31. 1040ez file online free 6 30. 1040ez file online free 9 30. 1040ez file online free 2 29. 1040ez file online free 5 28. 1040ez file online free 8 68 35. 1040ez file online free 3 34. 1040ez file online free 5 33. 1040ez file online free 7 32. 1040ez file online free 9 32. 1040ez file online free 1 31. 1040ez file online free 4 30. 1040ez file online free 7 29. 1040ez file online free 9 29. 1040ez file online free 2 28. 1040ez file online free 6 69 35. 1040ez file online free 2 34. 1040ez file online free 4 33. 1040ez file online free 6 32. 1040ez file online free 8 32. 1040ez file online free 0 31. 1040ez file online free 2 30. 1040ez file online free 5 29. 1040ez file online free 7 29. 1040ez file online free 0 28. 1040ez file online free 3 70 35. 1040ez file online free 1 34. 1040ez file online free 3 33. 1040ez file online free 4 32. 1040ez file online free 6 31. 1040ez file online free 8 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6 33. 1040ez file online free 7 32. 1040ez file online free 8 32. 1040ez file online free 0 31. 1040ez file online free 1 30. 1040ez file online free 3 29. 1040ez file online free 4 28. 1040ez file online free 6 27. 1040ez file online free 8 27. 1040ez file online free 0 78 34. 1040ez file online free 5 33. 1040ez file online free 6 32. 1040ez file online free 8 31. 1040ez file online free 9 31. 1040ez file online free 0 30. 1040ez file online free 2 29. 1040ez file online free 3 28. 1040ez file online free 5 27. 1040ez file online free 7 26. 1040ez file online free 9 79 34. 1040ez file online free 5 33. 1040ez file online free 6 32. 1040ez file online free 7 31. 1040ez file online free 8 31. 1040ez file online free 0 30. 1040ez file online free 1 29. 1040ez file online free 3 28. 1040ez file online free 4 27. 1040ez file online free 6 26. 1040ez file online free 8 80 34. 1040ez file online free 5 33. 1040ez file online free 6 32. 1040ez file online free 7 31. 1040ez file online free 8 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28. 1040ez file online free 2 27. 1040ez file online free 4 26. 1040ez file online free 5 84 34. 1040ez file online free 3 33. 1040ez file online free 4 32. 1040ez file online free 5 31. 1040ez file online free 7 30. 1040ez file online free 8 29. 1040ez file online free 9 29. 1040ez file online free 0 28. 1040ez file online free 2 27. 1040ez file online free 3 26. 1040ez file online free 5 85 34. 1040ez file online free 3 33. 1040ez file online free 4 32. 1040ez file online free 5 31. 1040ez file online free 6 30. 1040ez file online free 7 29. 1040ez file online free 9 29. 1040ez file online free 0 28. 1040ez file online free 1 27. 1040ez file online free 3 26. 1040ez file online free 4 86 34. 1040ez file online free 3 33. 1040ez file online free 4 32. 1040ez file online free 5 31. 1040ez file online free 6 30. 1040ez file online free 7 29. 1040ez file online free 8 29. 1040ez file online free 0 28. 1040ez file online free 1 27. 1040ez file online free 2 26. 1040ez file online free 4 87 34. 1040ez file online free 3 33. 1040ez file online free 4 32. 1040ez file online free 5 31. 1040ez file online free 6 30. 1040ez file online free 7 29. 1040ez file online free 8 28. 1040ez file online free 9 28. 1040ez file online free 1 27. 1040ez file online free 2 26. 1040ez file online free 4 88 34. 1040ez file online free 3 33. 1040ez file online free 4 32. 1040ez file online free 5 31. 1040ez file online free 6 30. 1040ez file online free 7 29. 1040ez file online free 8 28. 1040ez file online free 9 28. 1040ez file online free 0 27. 1040ez file online free 2 26. 1040ez file online free 3 89 34. 1040ez file online free 3 33. 1040ez file online free 3 32. 1040ez file online free 4 31. 1040ez file online free 5 30. 1040ez file online free 7 29. 1040ez file online free 8 28. 1040ez file online free 9 28. 1040ez file online free 0 27. 1040ez file online free 2 26. 1040ez file online free 3 90 34. 1040ez file online free 2 33. 1040ez file online free 3 32. 1040ez file online free 4 31. 1040ez file online free 5 30. 1040ez file online free 6 29. 1040ez file online free 8 28. 1040ez file online free 9 28. 1040ez file online free 0 27. 1040ez file online free 1 26. 1040ez file online free 3 91 34. 1040ez file online free 2 33. 1040ez file online free 3 32. 1040ez file online free 4 31. 1040ez file online free 5 30. 1040ez file online free 6 29. 1040ez file online free 7 28. 1040ez file online free 9 28. 1040ez file online free 0 27. 1040ez file online free 1 26. 1040ez file online free 3 92 34. 1040ez file online free 2 33. 1040ez file online free 3 32. 1040ez file online free 4 31. 1040ez file online free 5 30. 1040ez file online free 6 29. 1040ez file online free 7 28. 1040ez file online free 8 28. 1040ez file online free 0 27. 1040ez file online free 1 26. 1040ez file online free 2 93 34. 1040ez file online free 2 33. 1040ez file online free 3 32. 1040ez file online free 4 31. 1040ez file online free 5 30. 1040ez file online free 6 29. 1040ez file online free 7 28. 1040ez file online free 8 28. 1040ez file online free 0 27. 1040ez file online free 1 26. 1040ez file online free 2 94 34. 1040ez file online free 2 33. 1040ez file online free 3 32. 1040ez file online free 4 31. 1040ez file online free 5 30. 1040ez file online free 6 29. 1040ez file online free 7 28. 1040ez file online free 8 27. 1040ez file online free 9 27. 1040ez file online free 1 26. 1040ez file online free 2 95 34. 1040ez file online free 2 33. 1040ez file online free 3 32. 1040ez file online free 4 31. 1040ez file online free 5 30. 1040ez file online free 6 29. 1040ez file online free 7 28. 1040ez file online free 8 27. 1040ez file online free 9 27. 1040ez file online free 1 26. 1040ez file online free 2 96 34. 1040ez file online free 2 33. 1040ez file online free 3 32. 1040ez file online free 4 31. 1040ez file online free 5 30. 1040ez file online free 6 29. 1040ez file online free 7 28. 1040ez file online free 8 27. 1040ez file online free 9 27. 1040ez file online free 0 26. 1040ez file online free 2 Appendix C. 1040ez file online free (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. 1040ez file online free 2 33. 1040ez file online free 3 32. 1040ez file online free 4 31. 1040ez file online free 5 30. 1040ez file online free 6 29. 1040ez file online free 7 28. 1040ez file online free 8 27. 1040ez file online free 9 27. 1040ez file online free 0 26. 1040ez file online free 2 98 34. 1040ez file online free 2 33. 1040ez file online free 3 32. 1040ez file online free 4 31. 1040ez file online free 5 30. 1040ez file online free 6 29. 1040ez file online free 7 28. 1040ez file online free 8 27. 1040ez file online free 9 27. 1040ez file online free 0 26. 1040ez file online free 2 99 34. 1040ez file online free 2 33. 1040ez file online free 3 32. 1040ez file online free 4 31. 1040ez 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26. 1040ez file online free 1 106 34. 1040ez file online free 2 33. 1040ez file online free 3 32. 1040ez file online free 3 31. 1040ez file online free 4 30. 1040ez file online free 5 29. 1040ez file online free 6 28. 1040ez file online free 8 27. 1040ez file online free 9 27. 1040ez file online free 0 26. 1040ez file online free 1 107 34. 1040ez file online free 2 33. 1040ez file online free 3 32. 1040ez file online free 3 31. 1040ez file online free 4 30. 1040ez file online free 5 29. 1040ez file online free 6 28. 1040ez file online free 8 27. 1040ez file online free 9 27. 1040ez file online free 0 26. 1040ez file online free 1 108 34. 1040ez file online free 2 33. 1040ez file online free 3 32. 1040ez file online free 3 31. 1040ez file online free 4 30. 1040ez file online free 5 29. 1040ez file online free 6 28. 1040ez file online free 8 27. 1040ez file online free 9 27. 1040ez file online free 0 26. 1040ez file online free 1 109 34. 1040ez file online free 2 33. 1040ez file online 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online free 5 29. 1040ez file online free 6 28. 1040ez file online free 7 27. 1040ez file online free 9 27. 1040ez file online free 0 26. 1040ez file online free 1 113 34. 1040ez file online free 2 33. 1040ez file online free 3 32. 1040ez file online free 3 31. 1040ez file online free 4 30. 1040ez file online free 5 29. 1040ez file online free 6 28. 1040ez file online free 7 27. 1040ez file online free 9 27. 1040ez file online free 0 26. 1040ez file online free 1 114 34. 1040ez file online free 2 33. 1040ez file online free 3 32. 1040ez file online free 3 31. 1040ez file online free 4 30. 1040ez file online free 5 29. 1040ez file online free 6 28. 1040ez file online free 7 27. 1040ez file online free 9 27. 1040ez file online free 0 26. 1040ez file online free 1 115+ 34. 1040ez file online free 2 33. 1040ez file online free 3 32. 1040ez file online free 3 31. 1040ez file online free 4 30. 1040ez file online free 5 29. 1040ez file online free 6 28. 1040ez file online free 7 27. 1040ez file online free 9 27. 1040ez file online free 0 26. 1040ez file online free 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. 1040ez file online free 9 30. 1040ez file online free 4 30. 1040ez file online free 0 29. 1040ez file online free 6 29. 1040ez file online free 2 28. 1040ez file online free 8 28. 1040ez file online free 5 28. 1040ez file online free 2 27. 1040ez file online free 9 27. 1040ez file online free 6 61 30. 1040ez file online free 4 29. 1040ez file online free 9 29. 1040ez file online free 5 29. 1040ez file online free 0 28. 1040ez file online free 6 28. 1040ez file online free 3 27. 1040ez file online free 9 27. 1040ez file online free 6 27. 1040ez file online free 3 27. 1040ez file online free 0 62 30. 1040ez file online free 0 29. 1040ez file online free 5 29. 1040ez file online free 0 28. 1040ez file online free 5 28. 1040ez file online free 1 27. 1040ez file online free 7 27. 1040ez file online free 3 27. 1040ez file online free 0 26. 1040ez file online free 7 26. 1040ez file online free 4 63 29. 1040ez file online free 6 29. 1040ez file online free 0 28. 1040ez file online free 5 28. 1040ez file online free 1 27. 1040ez file online free 6 27. 1040ez file online free 2 26. 1040ez file online free 8 26. 1040ez file online free 4 26. 1040ez file online free 1 25. 1040ez file online free 7 64 29. 1040ez file online free 2 28. 1040ez file online free 6 28. 1040ez file online free 1 27. 1040ez file online free 6 27. 1040ez file online free 1 26. 1040ez file online free 7 26. 1040ez file online free 3 25. 1040ez file online free 9 25. 1040ez file online free 5 25. 1040ez file online free 2 65 28. 1040ez file online free 8 28. 1040ez file online free 3 27. 1040ez file online free 7 27. 1040ez file online free 2 26. 1040ez file online free 7 26. 1040ez file online free 2 25. 1040ez file online free 8 25. 1040ez file online free 4 25. 1040ez file online free 0 24. 1040ez file online free 6 66 28. 1040ez file online free 5 27. 1040ez file online free 9 27. 1040ez file online free 3 26. 1040ez file online free 8 26. 1040ez file online free 3 25. 1040ez file online free 8 25. 1040ez file online free 3 24. 1040ez file online free 9 24. 1040ez file online free 5 24. 1040ez file online free 1 67 28. 1040ez file online free 2 27. 1040ez file online free 6 27. 1040ez file online free 0 26. 1040ez file online free 4 25. 1040ez file online free 9 25. 1040ez file online free 4 24. 1040ez file online free 9 24. 1040ez file online free 4 24. 1040ez file online free 0 23. 1040ez file online free 6 68 27. 1040ez file online free 9 27. 1040ez file online free 3 26. 1040ez file online free 7 26. 1040ez file online free 1 25. 1040ez file online free 5 25. 1040ez file online free 0 24. 1040ez file online free 5 24. 1040ez file online free 0 23. 1040ez file online free 5 23. 1040ez file online free 1 69 27. 1040ez file online free 6 27. 1040ez file online free 0 26. 1040ez file online free 4 25. 1040ez file online free 7 25. 1040ez file online free 2 24. 1040ez file online free 6 24. 1040ez file online free 1 23. 1040ez file online free 6 23. 1040ez file online free 1 22. 1040ez file online free 6 70 27. 1040ez file online free 4 26. 1040ez file online free 7 26. 1040ez file online free 1 25. 1040ez file online free 4 24. 1040ez file online free 8 24. 1040ez file online free 3 23. 1040ez file online free 7 23. 1040ez file online free 2 22. 1040ez file online free 7 22. 1040ez file online free 2 71 27. 1040ez file online free 2 26. 1040ez file online free 5 25. 1040ez file online free 8 25. 1040ez file online free 2 24. 1040ez file online free 5 23. 1040ez file online free 9 23. 1040ez file online free 4 22. 1040ez file online free 8 22. 1040ez file online free 3 21. 1040ez file online free 8 72 27. 1040ez file online free 0 26. 1040ez file online free 3 25. 1040ez file online free 6 24. 1040ez file online free 9 24. 1040ez file online free 3 23. 1040ez file online free 7 23. 1040ez file online free 1 22. 1040ez file online free 5 22. 1040ez file online free 0 21. 1040ez file online free 4 73 26. 1040ez file online free 8 26. 1040ez file online free 1 25. 1040ez file online free 4 24. 1040ez file online free 7 24. 1040ez file online free 0 23. 1040ez file online free 4 22. 1040ez file online free 8 22. 1040ez file online free 2 21. 1040ez file online free 6 21. 1040ez file online free 1 74 26. 1040ez file online free 6 25. 1040ez file online free 9 25. 1040ez file online free 2 24. 1040ez file online free 5 23. 1040ez file online free 8 23. 1040ez file online free 1 22. 1040ez file online free 5 21. 1040ez file online free 9 21. 1040ez file online free 3 20. 1040ez file online free 8 75 26. 1040ez file online free 5 25. 1040ez file online free 7 25. 1040ez file online free 0 24. 1040ez file online free 3 23. 1040ez file online free 6 22. 1040ez file online free 9 22. 1040ez file online free 3 21. 1040ez file online free 6 21. 1040ez file online free 0 20. 1040ez file online free 5 Appendix C. 1040ez file online free (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. 1040ez file online free 3 25. 1040ez file online free 6 24. 1040ez file online free 8 24. 1040ez file online free 1 23. 1040ez file online free 4 22. 1040ez file online free 7 22. 1040ez file online free 0 21. 1040ez file online free 4 20. 1040ez file online free 8 20. 1040ez file online free 2 77 26. 1040ez file online free 2 25. 1040ez file online free 4 24. 1040ez file online free 7 23. 1040ez file online free 9 23. 1040ez file online free 2 22. 1040ez file online free 5 21. 1040ez file online free 8 21. 1040ez file online free 2 20. 1040ez file online free 6 19. 1040ez file online free 9 78 26. 1040ez file online free 1 25. 1040ez file online free 3 24. 1040ez file online free 6 23. 1040ez file online free 8 23. 1040ez file online free 1 22. 1040ez file online free 4 21. 1040ez file online free 7 21. 1040ez file online free 0 20. 1040ez file online free 3 19. 1040ez file online free 7 79 26. 1040ez file online free 0 25. 1040ez file online free 2 24. 1040ez file online free 4 23. 1040ez file online free 7 22. 1040ez file online free 9 22. 1040ez file online free 2 21. 1040ez file online free 5 20. 1040ez file online free 8 20. 1040ez file online free 1 19. 1040ez file online free 5 80 25. 1040ez file online free 9 25. 1040ez file online free 1 24. 1040ez file online free 3 23. 1040ez file online free 6 22. 1040ez file online free 8 22. 1040ez file online free 1 21. 1040ez file online free 3 20. 1040ez file online free 6 20. 1040ez file online free 0 19. 1040ez file online free 3 81 25. 1040ez file online free 8 25. 1040ez file online free 0 24. 1040ez file online free 2 23. 1040ez file online free 4 22. 1040ez file online free 7 21. 1040ez file online free 9 21. 1040ez file online free 2 20. 1040ez file online free 5 19. 1040ez file online free 8 19. 1040ez file online free 1 82 25. 1040ez file online free 8 24. 1040ez file online free 9 24. 1040ez file online free 1 23. 1040ez file online free 4 22. 1040ez file online free 6 21. 1040ez file online free 8 21. 1040ez file online free 1 20. 1040ez file online free 4 19. 1040ez file online free 7 19. 1040ez file online free 0 83 25. 1040ez file online free 7 24. 1040ez file online free 9 24. 1040ez file online free 1 23. 1040ez file online free 3 22. 1040ez file online free 5 21. 1040ez file online free 7 21. 1040ez file online free 0 20. 1040ez file online free 2 19. 1040ez file online free 5 18. 1040ez file online free 8 84 25. 1040ez file online free 6 24. 1040ez file online free 8 24. 1040ez file online free 0 23. 1040ez file online free 2 22. 1040ez file online free 4 21. 1040ez file online free 6 20. 1040ez file online free 9 20. 1040ez file online free 1 19. 1040ez file online free 4 18. 1040ez file online free 7 85 25. 1040ez file online free 6 24. 1040ez file online free 8 23. 1040ez file online free 9 23. 1040ez file online free 1 22. 1040ez file online free 3 21. 1040ez file online free 6 20. 1040ez file online free 8 20. 1040ez file online free 1 19. 1040ez file online free 3 18. 1040ez file online free 6 86 25. 1040ez file online free 5 24. 1040ez file online free 7 23. 1040ez file online free 9 23. 1040ez file online free 1 22. 1040ez file online free 3 21. 1040ez file online free 5 20. 1040ez file online free 7 20. 1040ez file online free 0 19. 1040ez file online free 2 18. 1040ez file online free 5 87 25. 1040ez file online free 5 24. 1040ez file online free 7 23. 1040ez file online free 8 23. 1040ez file online free 0 22. 1040ez file online free 2 21. 1040ez file online free 4 20. 1040ez file online free 7 19. 1040ez file online free 9 19. 1040ez file online free 2 18. 1040ez file online free 4 88 25. 1040ez file online free 5 24. 1040ez file online free 6 23. 1040ez file online free 8 23. 1040ez file online free 0 22. 1040ez file online free 2 21. 1040ez file online free 4 20. 1040ez file online free 6 19. 1040ez file online free 8 19. 1040ez file online free 1 18. 1040ez file online free 3 89 25. 1040ez file online free 4 24. 1040ez file online free 6 23. 1040ez file online free 8 22. 1040ez file online free 9 22. 1040ez file online free 1 21. 1040ez file online free 3 20. 1040ez file online free 5 19. 1040ez file online free 8 19. 1040ez file online free 0 18. 1040ez file online free 3 90 25. 1040ez file online free 4 24. 1040ez file online free 6 23. 1040ez file online free 7 22. 1040ez file online free 9 22. 1040ez file online free 1 21. 1040ez file online free 3 20. 1040ez file online free 5 19. 1040ez file online free 7 19. 1040ez file online free 0 18. 1040ez file online free 2 91 25. 1040ez file online free 4 24. 1040ez 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file online free 5 18. 1040ez file online free 7 18. 1040ez file online free 0 98 25. 1040ez file online free 3 24. 1040ez file online free 4 23. 1040ez file online free 6 22. 1040ez file online free 8 21. 1040ez file online free 9 21. 1040ez file online free 1 20. 1040ez file online free 3 19. 1040ez file online free 5 18. 1040ez file online free 7 17. 1040ez file online free 9 99 25. 1040ez file online free 3 24. 1040ez file online free 4 23. 1040ez file online free 6 22. 1040ez file online free 7 21. 1040ez file online free 9 21. 1040ez file online free 1 20. 1040ez file online free 3 19. 1040ez file online free 5 18. 1040ez file online free 7 17. 1040ez file online free 9 100 25. 1040ez file online free 3 24. 1040ez file online free 4 23. 1040ez file online free 6 22. 1040ez file online free 7 21. 1040ez file online free 9 21. 1040ez file online free 1 20. 1040ez file online free 3 19. 1040ez file online free 5 18. 1040ez file online free 7 17. 1040ez file online free 9 101 25. 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22. 1040ez file online free 7 21. 1040ez file online free 9 21. 1040ez file online free 0 20. 1040ez file online free 2 19. 1040ez file online free 4 18. 1040ez file online free 6 17. 1040ez file online free 8 105 25. 1040ez file online free 3 24. 1040ez file online free 4 23. 1040ez file online free 5 22. 1040ez file online free 7 21. 1040ez file online free 9 21. 1040ez file online free 0 20. 1040ez file online free 2 19. 1040ez file online free 4 18. 1040ez file online free 6 17. 1040ez file online free 8 106 25. 1040ez file online free 3 24. 1040ez file online free 4 23. 1040ez file online free 5 22. 1040ez file online free 7 21. 1040ez file online free 9 21. 1040ez file online free 0 20. 1040ez file online free 2 19. 1040ez file online free 4 18. 1040ez file online free 6 17. 1040ez file online free 8 107 25. 1040ez file online free 2 24. 1040ez file online free 4 23. 1040ez file online free 5 22. 1040ez file online free 7 21. 1040ez file online free 8 21. 1040ez file online free 0 20. 1040ez file online free 2 19. 1040ez file online free 4 18. 1040ez file online free 6 17. 1040ez file online free 8 108 25. 1040ez file online free 2 24. 1040ez file online free 4 23. 1040ez file online free 5 22. 1040ez file online free 7 21. 1040ez file online free 8 21. 1040ez file online free 0 20. 1040ez file online free 2 19. 1040ez file online free 4 18. 1040ez file online free 6 17. 1040ez file online free 8 109 25. 1040ez file online free 2 24. 1040ez file online free 4 23. 1040ez file online free 5 22. 1040ez file online free 7 21. 1040ez file online free 8 21. 1040ez file online free 0 20. 1040ez file online free 2 19. 1040ez file online free 4 18. 1040ez file online free 6 17. 1040ez file online free 8 110 25. 1040ez file online free 2 24. 1040ez file online free 4 23. 1040ez file online free 5 22. 1040ez file online free 7 21. 1040ez file online free 8 21. 1040ez file online free 0 20. 1040ez file online free 2 19. 1040ez file online free 4 18. 1040ez file online free 6 17. 1040ez file online free 8 111 25. 1040ez file online free 2 24. 1040ez file online free 4 23. 1040ez file online free 5 22. 1040ez file online free 7 21. 1040ez file online free 8 21. 1040ez file online free 0 20. 1040ez file online free 2 19. 1040ez file online free 4 18. 1040ez file online free 6 17. 1040ez file online free 8 112 25. 1040ez file online free 2 24. 1040ez file online free 4 23. 1040ez file online free 5 22. 1040ez file online free 7 21. 1040ez file online free 8 21. 1040ez file online free 0 20. 1040ez file online free 2 19. 1040ez file online free 4 18. 1040ez file online free 6 17. 1040ez file online free 8 113 25. 1040ez file online free 2 24. 1040ez file online free 4 23. 1040ez file online free 5 22. 1040ez file online free 7 21. 1040ez file online free 8 21. 1040ez file online free 0 20. 1040ez file online free 2 19. 1040ez file online free 4 18. 1040ez file online free 6 17. 1040ez file online free 8 114 25. 1040ez file online free 2 24. 1040ez file online free 4 23. 1040ez file online free 5 22. 1040ez file online free 7 21. 1040ez file online free 8 21. 1040ez file online free 0 20. 1040ez file online free 2 19. 1040ez file online free 4 18. 1040ez file online free 6 17. 1040ez file online free 8 115+ 25. 1040ez file online free 2 24. 1040ez file online free 4 23. 1040ez file online free 5 22. 1040ez file online free 7 21. 1040ez file online free 8 21. 1040ez file online free 0 20. 1040ez file online free 2 19. 1040ez file online free 4 18. 1040ez file online free 6 17. 1040ez file online free 8 Appendix C. 1040ez file online free (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. 1040ez file online free 8 21. 1040ez file online free 3 20. 1040ez file online free 9 20. 1040ez file online free 6 20. 1040ez file online free 2 19. 1040ez file online free 9 19. 1040ez file online free 6 19. 1040ez file online free 4 19. 1040ez file online free 1 18. 1040ez file online free 9 71 21. 1040ez file online free 3 20. 1040ez file online free 9 20. 1040ez file online free 5 20. 1040ez file online free 1 19. 1040ez file online free 7 19. 1040ez file online free 4 19. 1040ez file online free 1 18. 1040ez file online free 8 18. 1040ez file online free 5 18. 1040ez file online free 3 72 20. 1040ez file online free 9 20. 1040ez file online free 5 20. 1040ez file online free 0 19. 1040ez file online free 6 19. 1040ez file online free 3 18. 1040ez file online free 9 18. 1040ez file online free 6 18. 1040ez file online free 3 18. 1040ez file online free 0 17. 1040ez file online free 7 73 20. 1040ez file online free 6 20. 1040ez file online free 1 19. 1040ez file online free 6 19. 1040ez file online free 2 18. 1040ez file online free 8 18. 1040ez file online free 4 18. 1040ez file online free 1 17. 1040ez file online free 8 17. 1040ez file online free 5 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8 18. 1040ez file online free 3 17. 1040ez file online free 8 17. 1040ez file online free 3 16. 1040ez file online free 8 16. 1040ez file online free 4 16. 1040ez file online free 0 15. 1040ez file online free 6 15. 1040ez file online free 3 78 19. 1040ez file online free 1 18. 1040ez file online free 5 18. 1040ez file online free 0 17. 1040ez file online free 5 17. 1040ez file online free 0 16. 1040ez file online free 5 16. 1040ez file online free 0 15. 1040ez file online free 6 15. 1040ez file online free 2 14. 1040ez file online free 9 79 18. 1040ez file online free 9 18. 1040ez file online free 3 17. 1040ez file online free 7 17. 1040ez file online free 2 16. 1040ez file online free 7 16. 1040ez file online free 2 15. 1040ez file online free 7 15. 1040ez file online free 3 14. 1040ez file online free 9 14. 1040ez file online free 5 80 18. 1040ez file online free 7 18. 1040ez file online free 1 17. 1040ez file online free 5 16. 1040ez file online free 9 16. 1040ez file online free 4 15. 1040ez file online free 9 15. 1040ez file online free 4 15. 1040ez file online free 0 14. 1040ez file online free 5 14. 1040ez file online free 1 81 18. 1040ez file online free 5 17. 1040ez file online free 9 17. 1040ez file online free 3 16. 1040ez file online free 7 16. 1040ez file online free 2 15. 1040ez file online free 6 15. 1040ez file online free 1 14. 1040ez file online free 7 14. 1040ez file online free 2 13. 1040ez file online free 8 82 18. 1040ez file online free 3 17. 1040ez file online free 7 17. 1040ez file online free 1 16. 1040ez file online free 5 15. 1040ez file online free 9 15. 1040ez file online free 4 14. 1040ez file online free 9 14. 1040ez file online free 4 13. 1040ez file online free 9 13. 1040ez file online free 5 83 18. 1040ez file online free 2 17. 1040ez file online free 5 16. 1040ez file online free 9 16. 1040ez file online free 3 15. 1040ez file online free 7 15. 1040ez file online free 2 14. 1040ez file online free 7 14. 1040ez file online free 2 13. 1040ez file online free 7 13. 1040ez file online free 2 84 18. 1040ez file online free 0 17. 1040ez file online free 4 16. 1040ez file online free 7 16. 1040ez file online free 1 15. 1040ez file online free 5 15. 1040ez file online free 0 14. 1040ez file online free 4 13. 1040ez file online free 9 13. 1040ez file online free 4 13. 1040ez file online free 0 85 17. 1040ez file online free 9 17. 1040ez file online free 3 16. 1040ez file online free 6 16. 1040ez file online free 0 15. 1040ez file online free 4 14. 1040ez file online free 8 14. 1040ez file online free 3 13. 1040ez file online free 7 13. 1040ez file online free 2 12. 1040ez file online free 8 86 17. 1040ez file online free 8 17. 1040ez file online free 1 16. 1040ez file online free 5 15. 1040ez file online free 8 15. 1040ez file online free 2 14. 1040ez file online free 6 14. 1040ez file online free 1 13. 1040ez file online free 5 13. 1040ez file online free 0 12. 1040ez file online free 5 87 17. 1040ez file online free 7 17. 1040ez file online free 0 16. 1040ez file online free 4 15. 1040ez file online free 7 15. 1040ez file online free 1 14. 1040ez file online free 5 13. 1040ez file online free 9 13. 1040ez file online free 4 12. 1040ez file online free 9 12. 1040ez file online free 4 88 17. 1040ez file online free 6 16. 1040ez file online free 9 16. 1040ez file online free 3 15. 1040ez file online free 6 15. 1040ez file online free 0 14. 1040ez file online free 4 13. 1040ez file online free 8 13. 1040ez file online free 2 12. 1040ez file online free 7 12. 1040ez file online free 2 89 17. 1040ez file online free 6 16. 1040ez file online free 9 16. 1040ez file online free 2 15. 1040ez file online free 5 14. 1040ez file online free 9 14. 1040ez file online free 3 13. 1040ez file online free 7 13. 1040ez file online free 1 12. 1040ez file online free 6 12. 1040ez file online free 0 90 17. 1040ez file online free 5 16. 1040ez file online free 8 16. 1040ez file online free 1 15. 1040ez file online free 4 14. 1040ez file online free 8 14. 1040ez file online free 2 13. 1040ez file online free 6 13. 1040ez file online free 0 12. 1040ez file online free 4 11. 1040ez file online free 9 91 17. 1040ez file online free 4 16. 1040ez file online free 7 16. 1040ez file online free 0 15. 1040ez file online free 4 14. 1040ez file online free 7 14. 1040ez file online free 1 13. 1040ez file online free 5 12. 1040ez file online free 9 12. 1040ez file online free 3 11. 1040ez file online free 8 92 17. 1040ez file online free 4 16. 1040ez file online free 7 16. 1040ez file online free 0 15. 1040ez file online free 3 14. 1040ez file online free 6 14. 1040ez file online free 0 13. 1040ez file online free 4 12. 1040ez file online free 8 12. 1040ez file online free 2 11. 1040ez file online free 7 93 17. 1040ez file online free 3 16. 1040ez file online free 6 15. 1040ez file online free 9 15. 1040ez file online free 2 14. 1040ez file online free 6 13. 1040ez file online free 9 13. 1040ez file online free 3 12. 1040ez file online free 7 12. 1040ez file online free 1 11. 1040ez file online free 6 94 17. 1040ez file online free 3 16. 1040ez file online free 6 15. 1040ez file online free 9 15. 1040ez file online free 2 14. 1040ez file online free 5 13. 1040ez file online free 9 13. 1040ez file online free 2 12. 1040ez file online free 6 12. 1040ez file online free 0 11. 1040ez file online free 5 95 17. 1040ez file online free 3 16. 1040ez file online free 5 15. 1040ez file online free 8 15. 1040ez file online free 1 14. 1040ez file online free 5 13. 1040ez file online free 8 13. 1040ez file online free 2 12. 1040ez file online free 6 12. 1040ez file online free 0 11. 1040ez file online free 4 96 17. 1040ez file online free 2 16. 1040ez file online free 5 15. 1040ez file online free 8 15. 1040ez file online free 1 14. 1040ez file online free 4 13. 1040ez file online free 8 13. 1040ez file online free 1 12. 1040ez file online free 5 11. 1040ez file online free 9 11. 1040ez file online free 3 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7 15. 1040ez file online free 0 14. 1040ez file online free 3 13. 1040ez file online free 6 12. 1040ez file online free 9 12. 1040ez file online free 3 11. 1040ez file online free 7 11. 1040ez file online free 1 101 17. 1040ez file online free 1 16. 1040ez file online free 4 15. 1040ez file online free 6 14. 1040ez file online free 9 14. 1040ez file online free 2 13. 1040ez file online free 6 12. 1040ez file online free 9 12. 1040ez file online free 3 11. 1040ez file online free 7 11. 1040ez file online free 1 102 17. 1040ez file online free 1 16. 1040ez file online free 4 15. 1040ez file online free 6 14. 1040ez file online free 9 14. 1040ez file online free 2 13. 1040ez file online free 5 12. 1040ez file online free 9 12. 1040ez file online free 2 11. 1040ez file online free 6 11. 1040ez file online free 0 103 17. 1040ez file online free 1 16. 1040ez file online free 3 15. 1040ez file online free 6 14. 1040ez file online free 9 14. 1040ez file online free 2 13. 1040ez file online free 5 12. 1040ez file online free 9 12. 1040ez file online free 2 11. 1040ez file online free 6 11. 1040ez file online free 0 104 17. 1040ez file online free 1 16. 1040ez file online free 3 15. 1040ez file online free 6 14. 1040ez file online free 9 14. 1040ez file online free 2 13. 1040ez file online free 5 12. 1040ez file online free 8 12. 1040ez file online free 2 11. 1040ez file online free 6 11. 1040ez file online free 0 105 17. 1040ez file online free 1 16. 1040ez file online free 3 15. 1040ez file online free 6 14. 1040ez file online free 9 14. 1040ez file online free 2 13. 1040ez file online free 5 12. 1040ez file online free 8 12. 1040ez file online free 2 11. 1040ez file online free 5 10. 1040ez file online free 9 106 17. 1040ez file online free 1 16. 1040ez file online free 3 15. 1040ez file online free 6 14. 1040ez file online free 8 14. 1040ez file online free 1 13. 1040ez file online free 5 12. 1040ez file online free 8 12. 1040ez file online free 2 11. 1040ez file online free 5 10. 1040ez file online free 9 107 17. 1040ez file online free 0 16. 1040ez file online free 3 15. 1040ez file online free 6 14. 1040ez file online free 8 14. 1040ez file online free 1 13. 1040ez file online free 4 12. 1040ez file online free 8 12. 1040ez file online free 1 11. 1040ez file online free 5 10. 1040ez file online free 9 108 17. 1040ez file online free 0 16. 1040ez file online free 3 15. 1040ez file online free 5 14. 1040ez file online free 8 14. 1040ez file online free 1 13. 1040ez file online free 4 12. 1040ez file online free 8 12. 1040ez file online free 1 11. 1040ez file online free 5 10. 1040ez file online free 9 109 17. 1040ez file online free 0 16. 1040ez file online free 3 15. 1040ez file online free 5 14. 1040ez file online free 8 14. 1040ez file online free 1 13. 1040ez file online free 4 12. 1040ez file online free 8 12. 1040ez file online free 1 11. 1040ez file online free 5 10. 1040ez file online free 9 Appendix C. 1040ez file online free (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. 1040ez file online free 0 16. 1040ez file online free 3 15. 1040ez file online free 5 14. 1040ez file online free 8 14. 1040ez file online free 1 13. 1040ez file online free 4 12. 1040ez file online free 7 12. 1040ez file online free 1 11. 1040ez file online free 5 10. 1040ez file online free 9 111 17. 1040ez file online free 0 16. 1040ez file online free 3 15. 1040ez file online free 5 14. 1040ez file online free 8 14. 1040ez file online free 1 13. 1040ez file online free 4 12. 1040ez file online free 7 12. 1040ez file online free 1 11. 1040ez file online free 5 10. 1040ez file online free 8 112 17. 1040ez file online free 0 16. 1040ez file online free 3 15. 1040ez file online free 5 14. 1040ez file online free 8 14. 1040ez file online free 1 13. 1040ez file online free 4 12. 1040ez file online free 7 12. 1040ez file online free 1 11. 1040ez file online free 5 10. 1040ez file online free 8 113 17. 1040ez file online free 0 16. 1040ez file online free 3 15. 1040ez file online free 5 14. 1040ez file online free 8 14. 1040ez file online free 1 13. 1040ez file online free 4 12. 1040ez file online free 7 12. 1040ez file online free 1 11. 1040ez file online free 4 10. 1040ez file online free 8 114 17. 1040ez file online free 0 16. 1040ez file online free 3 15. 1040ez file online free 5 14. 1040ez file online free 8 14. 1040ez file online free 1 13. 1040ez file online free 4 12. 1040ez file online free 7 12. 1040ez file online free 1 11. 1040ez file online free 4 10. 1040ez file online free 8 115+ 17. 1040ez file online free 0 16. 1040ez file online free 3 15. 1040ez file online free 5 14. 1040ez file online free 8 14. 1040ez file online free 1 13. 1040ez file online free 4 12. 1040ez file online free 7 12. 1040ez file online free 1 11. 1040ez file online free 4 10. 1040ez file online free 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. 1040ez file online free 8 13. 1040ez file online free 4 13. 1040ez file online free 1 12. 1040ez file online free 8 12. 1040ez file online free 6 12. 1040ez file online free 3 12. 1040ez file online free 1 11. 1040ez file online free 9 11. 1040ez file online free 7 11. 1040ez file online free 5 81 13. 1040ez file online free 4 13. 1040ez file online free 1 12. 1040ez file online free 7 12. 1040ez file online free 4 12. 1040ez file online free 2 11. 1040ez file online free 9 11. 1040ez file online free 7 11. 1040ez file online free 4 11. 1040ez file online free 3 11. 1040ez file online free 1 82 13. 1040ez file online free 1 12. 1040ez file online free 7 12. 1040ez file online free 4 12. 1040ez file online free 1 11. 1040ez 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106 10. 1040ez file online free 3 9. 1040ez file online free 8 9. 1040ez file online free 2 8. 1040ez file online free 7 8. 1040ez file online free 2 7. 1040ez file online free 8 7. 1040ez file online free 3 6. 1040ez file online free 9 6. 1040ez file online free 5 6. 1040ez file online free 2 107 10. 1040ez file online free 3 9. 1040ez file online free 8 9. 1040ez file online free 2 8. 1040ez file online free 7 8. 1040ez file online free 2 7. 1040ez file online free 7 7. 1040ez file online free 3 6. 1040ez file online free 9 6. 1040ez file online free 5 6. 1040ez file online free 1 108 10. 1040ez file online free 3 9. 1040ez file online free 7 9. 1040ez file online free 2 8. 1040ez file online free 7 8. 1040ez file online free 2 7. 1040ez file online free 7 7. 1040ez file online free 3 6. 1040ez file online free 8 6. 1040ez file online free 4 6. 1040ez file online free 1 109 10. 1040ez file online free 3 9. 1040ez file online free 7 9. 1040ez file online free 2 8. 1040ez file online free 7 8. 1040ez file online free 2 7. 1040ez file online free 7 7. 1040ez file online free 2 6. 1040ez file online free 8 6. 1040ez file online free 4 6. 1040ez file online free 0 110 10. 1040ez file online free 3 9. 1040ez file online free 7 9. 1040ez file online free 2 8. 1040ez file online free 6 8. 1040ez file online free 1 7. 1040ez file online free 7 7. 1040ez file online free 2 6. 1040ez file online free 8 6. 1040ez file online free 4 6. 1040ez file online free 0 111 10. 1040ez file online free 3 9. 1040ez file online free 7 9. 1040ez file online free 1 8. 1040ez file online free 6 8. 1040ez file online free 1 7. 1040ez file online free 6 7. 1040ez file online free 2 6. 1040ez file online free 8 6. 1040ez file online free 3 6. 1040ez file online free 0 112 10. 1040ez file online free 2 9. 1040ez file online free 7 9. 1040ez file online free 1 8. 1040ez file online free 6 8. 1040ez file online free 1 7. 1040ez file online free 6 7. 1040ez file online free 2 6. 1040ez file online free 7 6. 1040ez file online free 3 5. 1040ez file online free 9 113 10. 1040ez file online free 2 9. 1040ez file online free 7 9. 1040ez file online free 1 8. 1040ez file online free 6 8. 1040ez file online free 1 7. 1040ez file online free 6 7. 1040ez file online free 2 6. 1040ez file online free 7 6. 1040ez file online free 3 5. 1040ez file online free 9 114 10. 1040ez file online free 2 9. 1040ez file online free 7 9. 1040ez file online free 1 8. 1040ez file online free 6 8. 1040ez file online free 1 7. 1040ez file online free 6 7. 1040ez file online free 1 6. 1040ez file online free 7 6. 1040ez file online free 3 5. 1040ez file online free 9 115+ 10. 1040ez file online free 2 9. 1040ez file online free 7 9. 1040ez file online free 1 8. 1040ez file online free 6 8. 1040ez file online free 1 7. 1040ez file online free 6 7. 1040ez file online free 1 6. 1040ez file online free 7 6. 1040ez file online free 3 5. 1040ez file online free 9 Appendix C. 1040ez file online free (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. 1040ez file online free 8 7. 1040ez file online free 6 7. 1040ez file online free 4 7. 1040ez file online free 2 7. 1040ez file online free 1 6. 1040ez file online free 9 6. 1040ez file online free 8 6. 1040ez file online free 6 6. 1040ez file online free 5 6. 1040ez file online free 4 91 7. 1040ez file online free 6 7. 1040ez file online free 4 7. 1040ez file online free 2 7. 1040ez file online free 0 6. 1040ez file online free 8 6. 1040ez file online free 7 6. 1040ez file online free 5 6. 1040ez file online free 4 6. 1040ez file online free 3 6. 1040ez file online free 1 92 7. 1040ez file online free 4 7. 1040ez file online free 2 7. 1040ez file online free 0 6. 1040ez file online free 8 6. 1040ez file online free 6 6. 1040ez file online free 4 6. 1040ez file online free 3 6. 1040ez file online free 1 6. 1040ez file online free 0 5. 1040ez file online free 9 93 7. 1040ez file online free 2 7. 1040ez file online free 0 6. 1040ez file online free 8 6. 1040ez file online free 6 6. 1040ez file online free 4 6. 1040ez file online free 2 6. 1040ez file online free 1 5. 1040ez file online free 9 5. 1040ez file online free 8 5. 1040ez file online free 6 94 7. 1040ez file online free 1 6. 1040ez file online free 8 6. 1040ez file online free 6 6. 1040ez file online free 4 6. 1040ez file online free 2 6. 1040ez file online free 0 5. 1040ez file online free 9 5. 1040ez file online free 7 5. 1040ez file online free 6 5. 1040ez file online free 4 95 6. 1040ez file online free 9 6. 1040ez file online free 7 6. 1040ez file online free 4 6. 1040ez file online free 2 6. 1040ez file online free 0 5. 1040ez file online free 8 5. 1040ez file online free 7 5. 1040ez file online free 5 5. 1040ez file online free 4 5. 1040ez file online free 2 96 6. 1040ez file online free 8 6. 1040ez file online free 5 6. 1040ez file online free 3 6. 1040ez file online free 1 5. 1040ez file online free 9 5. 1040ez file online free 7 5. 1040ez file online free 5 5. 1040ez file online free 3 5. 1040ez file online free 2 5. 1040ez file online free 0 97 6. 1040ez file online free 6 6. 1040ez file online free 4 6. 1040ez file online free 1 5. 1040ez file online free 9 5. 1040ez file online free 7 5. 1040ez file online free 5 5. 1040ez file online free 3 5. 1040ez file online free 2 5. 1040ez file online free 0 4. 1040ez file online free 9 98 6. 1040ez file online free 5 6. 1040ez file online free 3 6. 1040ez file online free 0 5. 1040ez file online free 8 5. 1040ez file online free 6 5. 1040ez file online free 4 5. 1040ez file online free 2 5. 1040ez file online free 0 4. 1040ez file online free 8 4. 1040ez file online free 7 99 6. 1040ez file online free 4 6. 1040ez file online free 1 5. 1040ez file online free 9 5. 1040ez file online free 6 5. 1040ez file online free 4 5. 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4. 1040ez file online free 9 4. 1040ez file online free 7 4. 1040ez file online free 5 4. 1040ez file online free 2 4. 1040ez file online free 0 3. 1040ez file online free 8 3. 1040ez file online free 6 107 5. 1040ez file online free 8 5. 1040ez file online free 4 5. 1040ez file online free 1 4. 1040ez file online free 9 4. 1040ez file online free 6 4. 1040ez file online free 4 4. 1040ez file online free 2 3. 1040ez file online free 9 3. 1040ez file online free 7 3. 1040ez file online free 5 108 5. 1040ez file online free 7 5. 1040ez file online free 4 5. 1040ez file online free 1 4. 1040ez file online free 8 4. 1040ez file online free 6 4. 1040ez file online free 3 4. 1040ez file online free 1 3. 1040ez file online free 9 3. 1040ez file online free 7 3. 1040ez file online free 5 109 5. 1040ez file online free 7 5. 1040ez file online free 3 5. 1040ez file online free 0 4. 1040ez file online free 8 4. 1040ez file online free 5 4. 1040ez file online free 3 4. 1040ez file online free 0 3. 1040ez file online free 8 3. 1040ez file online free 6 3. 1040ez file online free 4 110 5. 1040ez file online free 6 5. 1040ez file online free 3 5. 1040ez file online free 0 4. 1040ez file online free 7 4. 1040ez file online free 5 4. 1040ez file online free 2 4. 1040ez file online free 0 3. 1040ez file online free 8 3. 1040ez file online free 5 3. 1040ez file online free 3 111 5. 1040ez file online free 6 5. 1040ez file online free 3 5. 1040ez file online free 0 4. 1040ez file online free 7 4. 1040ez file online free 4 4. 1040ez file online free 2 3. 1040ez file online free 9 3. 1040ez file online free 7 3. 1040ez file online free 5 3. 1040ez file online free 3 112 5. 1040ez file online free 6 5. 1040ez file online free 3 4. 1040ez file online free 9 4. 1040ez file online free 7 4. 1040ez file online free 4 4. 1040ez file online free 1 3. 1040ez file online free 9 3. 1040ez file online free 7 3. 1040ez file online free 5 3. 1040ez file online free 2 113 5. 1040ez file online free 6 5. 1040ez file online free 2 4. 1040ez file online free 9 4. 1040ez file online free 6 4. 1040ez file online free 4 4. 1040ez file online free 1 3. 1040ez file online free 9 3. 1040ez file online free 6 3. 1040ez file online free 4 3. 1040ez file online free 2 114 5. 1040ez file online free 6 5. 1040ez file online free 2 4. 1040ez file online free 9 4. 1040ez file online free 6 4. 1040ez file online free 3 4. 1040ez file online free 1 3. 1040ez file online free 9 3. 1040ez file online free 6 3. 1040ez file online free 4 3. 1040ez file online free 2 115+ 5. 1040ez file online free 5 5. 1040ez file online free 2 4. 1040ez file online free 9 4. 1040ez file online free 6 4. 1040ez file online free 3 4. 1040ez file online free 1 3. 1040ez file online free 8 3. 1040ez file online free 6 3. 1040ez file online free 4 3. 1040ez file online free 1 Appendix C. 1040ez file online free (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. 1040ez file online free 2 4. 1040ez file online free 1 3. 1040ez file online free 9 3. 1040ez file online free 8 3. 1040ez file online free 7 3. 1040ez file online free 5 3. 1040ez file online free 4 3. 1040ez file online free 3 3. 1040ez file online free 3 3. 1040ez file online free 2 101 4. 1040ez file online free 1 3. 1040ez file online free 9 3. 1040ez file online free 7 3. 1040ez file online free 6 3. 1040ez file online free 5 3. 1040ez file online free 4 3. 1040ez file online free 2 3. 1040ez file online free 1 3. 1040ez file online free 1 3. 1040ez file online free 0 102 3. 1040ez file online free 9 3. 1040ez file online free 7 3. 1040ez file online free 6 3. 1040ez file online free 4 3. 1040ez file online free 3 3. 1040ez file online free 2 3. 1040ez file online free 1 3. 1040ez file online free 0 2. 1040ez file online free 9 2. 1040ez file online free 8 103 3. 1040ez file online free 8 3. 1040ez file online free 6 3. 1040ez file online free 4 3. 1040ez file online free 3 3. 1040ez file online free 2 3. 1040ez file online free 0 2. 1040ez file online free 9 2. 1040ez file online free 8 2. 1040ez file online free 7 2. 1040ez file online free 6 104 3. 1040ez file online free 7 3. 1040ez file online free 5 3. 1040ez file online free 3 3. 1040ez file online free 2 3. 1040ez file online free 0 2. 1040ez file online free 9 2. 1040ez file online free 7 2. 1040ez file online free 6 2. 1040ez file online free 5 2. 1040ez file online free 4 105 3. 1040ez file online free 5 3. 1040ez file online free 4 3. 1040ez file online free 2 3. 1040ez file online free 0 2. 1040ez file online free 9 2. 1040ez file online free 7 2. 1040ez file online free 6 2. 1040ez file online free 5 2. 1040ez file online free 4 2. 1040ez file online free 3 106 3. 1040ez file online free 4 3. 1040ez file online free 2 3. 1040ez file online free 1 2. 1040ez file online free 9 2. 1040ez file online free 7 2. 1040ez file online free 6 2. 1040ez file online free 4 2. 1040ez file online free 3 2. 1040ez file online free 2 2. 1040ez file online free 1 107 3. 1040ez file online free 3 3. 1040ez file online free 1 3. 1040ez file online free 0 2. 1040ez file online free 8 2. 1040ez file online free 6 2. 1040ez file online free 5 2. 1040ez file online free 3 2. 1040ez file online free 2 2. 1040ez file online free 1 2. 1040ez file online free 0 108 3. 1040ez file online free 3 3. 1040ez file online free 1 2. 1040ez file online free 9 2. 1040ez file online free 7 2. 1040ez file online free 5 2. 1040ez file online free 4 2. 1040ez file online free 2 2. 1040ez file online free 1 1. 1040ez file online free 9 1. 1040ez file online free 8 109 3. 1040ez file online free 2 3. 1040ez file online free 0 2. 1040ez file online free 8 2. 1040ez file online free 6 2. 1040ez file online free 4 2. 1040ez file online free 3 2. 1040ez file online free 1 2. 1040ez file online free 0 1. 1040ez file online free 8 1. 1040ez file online free 7 110 3. 1040ez file online free 1 2. 1040ez file online free 9 2. 1040ez file online free 7 2. 1040ez file online free 5 2. 1040ez file online free 3 2. 1040ez file online free 2 2. 1040ez file online free 0 1. 1040ez file online free 9 1. 1040ez file online free 7 1. 1040ez file online free 6 111 3. 1040ez file online free 1 2. 1040ez file online free 9 2. 1040ez file online free 7 2. 1040ez file online free 5 2. 1040ez file online free 3 2. 1040ez file online free 1 1. 1040ez file online free 9 1. 1040ez file online free 8 1. 1040ez file online free 6 1. 1040ez file online free 5 112 3. 1040ez file online free 0 2. 1040ez file online free 8 2. 1040ez file online free 6 2. 1040ez file online free 4 2. 1040ez file online free 2 2. 1040ez file online free 0 1. 1040ez file online free 9 1. 1040ez file online free 7 1. 1040ez file online free 5 1. 1040ez file online free 4 113 3. 1040ez file online free 0 2. 1040ez file online free 8 2. 1040ez file online free 6 2. 1040ez file online free 4 2. 1040ez file online free 2 2. 1040ez file online free 0 1. 1040ez file online free 8 1. 1040ez file online free 6 1. 1040ez file online free 5 1. 1040ez file online free 3 114 3. 1040ez file online free 0 2. 1040ez file online free 7 2. 1040ez file online free 5 2. 1040ez file online free 3 2. 1040ez file online free 1 1. 1040ez file online free 9 1. 1040ez file online free 8 1. 1040ez file online free 6 1. 1040ez file online free 4 1. 1040ez file online free 3 115+ 2. 1040ez file online free 9 2. 1040ez file online free 7 2. 1040ez file online free 5 2. 1040ez file online free 3 2. 1040ez file online free 1 1. 1040ez file online free 9 1. 1040ez file online free 7 1. 1040ez file online free 5 1. 1040ez file online free 4 1. 1040ez file online free 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. 1040ez file online free 5 1. 1040ez file online free 4 1. 1040ez file online free 3 1. 1040ez file online free 2 1. 1040ez file online free 1 1. 1040ez file online free 1         111 1. 1040ez file online free 4 1. 1040ez file online free 2 1. 1040ez file online free 1 1. 1040ez file online free 1 1. 1040ez file online free 0 1. 1040ez file online free 0         112 1. 1040ez file online free 3 1. 1040ez file online free 1 1. 1040ez file online free 0 1. 1040ez file online free 0 1. 1040ez file online free 0 1. 1040ez file online free 0         113 1. 1040ez file online free 2 1. 1040ez file online free 1 1. 1040ez file online free 0 1. 1040ez file online free 0 1. 1040ez file online free 0 1. 1040ez file online free 0         114 1. 1040ez file online free 1 1. 1040ez file online free 0 1. 1040ez file online free 0 1. 1040ez file online free 0 1. 1040ez file online free 0 1. 1040ez file online free 0         115+ 1. 1040ez file online free 1 1. 1040ez file online free 0 1. 1040ez file online free 0 1. 1040ez file online free 0 1. 1040ez file online free 0 1. 1040ez file online free 0         Appendix C. 1040ez file online free 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. 1040ez file online free 4 93 9. 1040ez file online free 6 71 26. 1040ez file online free 5 94 9. 1040ez file online free 1 72 25. 1040ez file online free 6 95 8. 1040ez file online free 6 73 24. 1040ez file online free 7 96 8. 1040ez file online free 1 74 23. 1040ez file online free 8 97 7. 1040ez file online free 6 75 22. 1040ez file online free 9 98 7. 1040ez file online free 1 76 22. 1040ez file online free 0 99 6. 1040ez file online free 7 77 21. 1040ez file online free 2 100 6. 1040ez file online free 3 78 20. 1040ez file online free 3 101 5. 1040ez file online free 9 79 19. 1040ez file online free 5 102 5. 1040ez file online free 5 80 18. 1040ez file online free 7 103 5. 1040ez file online free 2 81 17. 1040ez file online free 9 104 4. 1040ez file online free 9 82 17. 1040ez file online free 1 105 4. 1040ez file online free 5 83 16. 1040ez file online free 3 106 4. 1040ez file online free 2 84 15. 1040ez file online free 5 107 3. 1040ez file online free 9 85 14. 1040ez file online free 8 108 3. 1040ez file online free 7 86 14. 1040ez file online free 1 109 3. 1040ez file online free 4 87 13. 1040ez file online free 4 110 3. 1040ez file online free 1 88 12. 1040ez file online free 7 111 2. 1040ez file online free 9 89 12. 1040ez file online free 0 112 2. 1040ez file online free 6 90 11. 1040ez file online free 4 113 2. 1040ez file online free 4 91 10. 1040ez file online free 8 114 2. 1040ez file online free 1 92 10. 1040ez file online free 2 115 and over 1. 1040ez file online free 9 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1040ez file online free 9. 1040ez file online free   Depletion Table of Contents Introduction Topics - This chapter discusses: Who Can Claim Depletion? Mineral PropertyCost Depletion Percentage Depletion Oil and Gas Wells Mines and Geothermal Deposits Lessor's Gross Income TimberTimber units. 1040ez file online free Depletion unit. 1040ez file online free Introduction Depletion is the using up of natural resources by mining, drilling, quarrying stone, or cutting timber. 1040ez file online free The depletion deduction allows an owner or operator to account for the reduction of a product's reserves. 1040ez file online free There are two ways of figuring depletion: cost depletion and percentage depletion. 1040ez file online free For mineral property, you generally must use the method that gives you the larger deduction. 1040ez file online free For standing timber, you must use cost depletion. 1040ez file online free Topics - This chapter discusses: Who can claim depletion Mineral property Timber Who Can Claim Depletion? If you have an economic interest in mineral property or standing timber, you can take a deduction for depletion. 1040ez file online free More than one person can have an economic interest in the same mineral deposit or timber. 1040ez file online free In the case of leased property, the depletion deduction is divided between the lessor and the lessee. 1040ez file online free You have an economic interest if both the following apply. 1040ez file online free You have acquired by investment any interest in mineral deposits or standing timber. 1040ez file online free You have a legal right to income from the extraction of the mineral or cutting of the timber to which you must look for a return of your capital investment. 1040ez file online free A contractual relationship that allows you an economic or monetary advantage from products of the mineral deposit or standing timber is not, in itself, an economic interest. 1040ez file online free A production payment carved out of, or retained on the sale of, mineral property is not an economic interest. 1040ez file online free Individuals, corporations, estates, and trusts who claim depletion deductions may be liable for alternative minimum tax. 1040ez file online free Basis adjustment for depletion. 1040ez file online free   You must reduce the basis of your property by the depletion allowed or allowable, whichever is greater. 1040ez file online free Mineral Property Mineral property includes oil and gas wells, mines, and other natural deposits (including geothermal deposits). 1040ez file online free For this purpose, the term “property” means each separate interest you own in each mineral deposit in each separate tract or parcel of land. 1040ez file online free You can treat two or more separate interests as one property or as separate properties. 1040ez file online free See section 614 of the Internal Revenue Code and the related regulations for rules on how to treat separate mineral interests. 1040ez file online free There are two ways of figuring depletion on mineral property. 1040ez file online free Cost depletion. 1040ez file online free Percentage depletion. 1040ez file online free Generally, you must use the method that gives you the larger deduction. 1040ez file online free However, unless you are an independent producer or royalty owner, you generally cannot use percentage depletion for oil and gas wells. 1040ez file online free See Oil and Gas Wells , later. 1040ez file online free Cost Depletion To figure cost depletion you must first determine the following. 1040ez file online free The property's basis for depletion. 1040ez file online free The total recoverable units of mineral in the property's natural deposit. 1040ez file online free The number of units of mineral sold during the tax year. 1040ez file online free Basis for depletion. 1040ez file online free   To figure the property's basis for depletion, subtract all the following from the property's adjusted basis. 1040ez file online free Amounts recoverable through: Depreciation deductions, Deferred expenses (including deferred exploration and development costs), and Deductions other than depletion. 1040ez file online free The residual value of land and improvements at the end of operations. 1040ez file online free The cost or value of land acquired for purposes other than mineral production. 1040ez file online free Adjusted basis. 1040ez file online free   The adjusted basis of your property is your original cost or other basis, plus certain additions and improvements, and minus certain deductions such as depletion allowed or allowable and casualty losses. 1040ez file online free Your adjusted basis can never be less than zero. 1040ez file online free See Publication 551, Basis of Assets, for more information on adjusted basis. 1040ez file online free Total recoverable units. 1040ez file online free   The total recoverable units is the sum of the following. 1040ez file online free The number of units of mineral remaining at the end of the year (including units recovered but not sold). 1040ez file online free The number of units of mineral sold during the tax year (determined under your method of accounting, as explained next). 1040ez file online free   You must estimate or determine recoverable units (tons, pounds, ounces, barrels, thousands of cubic feet, or other measure) of mineral products using the current industry method and the most accurate and reliable information you can obtain. 1040ez file online free You must include ores and minerals that are developed, in sight, blocked out, or assured. 1040ez file online free You must also include probable or prospective ores or minerals that are believed to exist based on good evidence. 1040ez file online free But see Elective safe harbor for owners of oil and gas property , later. 1040ez file online free Number of units sold. 1040ez file online free   You determine the number of units sold during the tax year based on your method of accounting. 1040ez file online free Use the following table to make this determination. 1040ez file online free    IF you  use . 1040ez file online free . 1040ez file online free . 1040ez file online free THEN the units sold during the year are . 1040ez file online free . 1040ez file online free . 1040ez file online free The cash method of accounting The units sold for which you receive payment during the tax year (regardless of the year of sale). 1040ez file online free An accrual method of accounting The units sold based on your inventories and method of accounting for inventory. 1040ez file online free   The number of units sold during the tax year does not include any for which depletion deductions were allowed or allowable in earlier years. 1040ez file online free Figuring the cost depletion deduction. 1040ez file online free   Once you have figured your property's basis for depletion, the total recoverable units, and the number of units sold during the tax year, you can figure your cost depletion deduction by taking the following steps. 1040ez file online free Step Action Result 1 Divide your property's basis for depletion by total recoverable units. 1040ez file online free Rate per unit. 1040ez file online free 2 Multiply the rate per unit by units sold during the tax year. 1040ez file online free Cost depletion deduction. 1040ez file online free You must keep accounts for the depletion of each property and adjust these accounts each year for units sold and depletion claimed. 1040ez file online free Elective safe harbor for owners of oil and gas property. 1040ez file online free   Instead of using the method described earlier to determine the total recoverable units, you can use an elective safe harbor. 1040ez file online free If you choose the elective safe harbor, the total recoverable units equal 105% of a property's proven reserves (both developed and undeveloped). 1040ez file online free For details, see Revenue Procedure 2004-19 on page 563 of Internal Revenue Bulletin 2004-10, available at www. 1040ez file online free irs. 1040ez file online free gov/pub/irs-irbs/irb04-10. 1040ez file online free pdf. 1040ez file online free   To make the election, attach a statement to your timely filed (including extensions) original return for the first tax year for which the safe harbor is elected. 1040ez file online free The statement must indicate that you are electing the safe harbor provided by Revenue Procedure 2004-19. 1040ez file online free The election, if made, is effective for the tax year in which it is made and all later years. 1040ez file online free It cannot be revoked for the tax year in which it is elected, but may be revoked in a later year. 1040ez file online free Once revoked, it cannot be re-elected for the next 5 years. 1040ez file online free Percentage Depletion To figure percentage depletion, you multiply a certain percentage, specified for each mineral, by your gross income from the property during the tax year. 1040ez file online free The rates to be used and other rules for oil and gas wells are discussed later under Independent Producers and Royalty Owners and under Natural Gas Wells . 1040ez file online free Rates and other rules for percentage depletion of other specific minerals are found later in Mines and Geothermal Deposits . 1040ez file online free Gross income. 1040ez file online free   When figuring percentage depletion, subtract from your gross income from the property the following amounts. 1040ez file online free Any rents or royalties you paid or incurred for the property. 1040ez file online free The part of any bonus you paid for a lease on the property allocable to the product sold (or that otherwise gives rise to gross income) for the tax year. 1040ez file online free A bonus payment includes amounts you paid as a lessee to satisfy a production payment retained by the lessor. 1040ez file online free   Use the following fraction to figure the part of the bonus you must subtract. 1040ez file online free No. 1040ez file online free of units sold in the tax year Recoverable units from the property × Bonus Payments For oil and gas wells and geothermal deposits, more information about the definition of gross income from the property is under Oil and Gas Wells , later. 1040ez file online free For other property, more information about the definition of gross income from the property is under Mines and Geothermal Deposits , later. 1040ez file online free Taxable income limit. 1040ez file online free   The percentage depletion deduction generally cannot be more than 50% (100% for oil and gas property) of your taxable income from the property figured without the depletion deduction and the domestic production activities deduction. 1040ez file online free   Taxable income from the property means gross income from the property minus all allowable deductions (except any deduction for depletion or domestic production activities) attributable to mining processes, including mining transportation. 1040ez file online free These deductible items include, but are not limited to, the following. 1040ez file online free Operating expenses. 1040ez file online free Certain selling expenses. 1040ez file online free Administrative and financial overhead. 1040ez file online free Depreciation. 1040ez file online free Intangible drilling and development costs. 1040ez file online free Exploration and development expenditures. 1040ez file online free Deductible taxes (see chapter 5), but not taxes that you capitalize or take as a credit. 1040ez file online free Losses sustained. 1040ez file online free   The following rules apply when figuring your taxable income from the property for purposes of the taxable income limit. 1040ez file online free Do not deduct any net operating loss deduction from the gross income from the property. 1040ez file online free Corporations do not deduct charitable contributions from the gross income from the property. 1040ez file online free If, during the year, you dispose of an item of section 1245 property that was used in connection with mineral property, reduce any allowable deduction for mining expenses by the part of any gain you must report as ordinary income that is allocable to the mineral property. 1040ez file online free See section 1. 1040ez file online free 613-5(b)(1) of the regulations for information on how to figure the ordinary gain allocable to the property. 1040ez file online free Oil and Gas Wells You cannot claim percentage depletion for an oil or gas well unless at least one of the following applies. 1040ez file online free You are either an independent producer or a royalty owner. 1040ez file online free The well produces natural gas that is either sold under a fixed contract or produced from geopressured brine. 1040ez file online free If you are an independent producer or royalty owner, see Independent Producers and Royalty Owners , next. 1040ez file online free For information on the depletion deduction for wells that produce natural gas that is either sold under a fixed contract or produced from geopressured brine, see Natural Gas Wells , later. 1040ez file online free Independent Producers and Royalty Owners If you are an independent producer or royalty owner, you figure percentage depletion using a rate of 15% of the gross income from the property based on your average daily production of domestic crude oil or domestic natural gas up to your depletable oil or natural gas quantity. 1040ez file online free However, certain refiners, as explained next, and certain retailers and transferees of proven oil and gas properties, as explained next, cannot claim percentage depletion. 1040ez file online free For information on figuring the deduction, see Figuring percentage depletion , later. 1040ez file online free Refiners who cannot claim percentage depletion. 1040ez file online free   You cannot claim percentage depletion if you or a related person refine crude oil and you and the related person refined more than 75,000 barrels on any day during the tax year based on average (rather than actual) daily refinery runs for the tax year. 1040ez file online free The average daily refinery run is computed by dividing total refinery runs for the tax year by the total number of days in the tax year. 1040ez file online free Related person. 1040ez file online free   You and another person are related persons if either of you holds a significant ownership interest in the other person or if a third person holds a significant ownership interest in both of you. 1040ez file online free For example, a corporation, partnership, estate, or trust and anyone who holds a significant ownership interest in it are related persons. 1040ez file online free A partnership and a trust are related persons if one person holds a significant ownership interest in each of them. 1040ez file online free For purposes of the related person rules, significant ownership interest means direct or indirect ownership of 5% or more in any one of the following. 1040ez file online free The value of the outstanding stock of a corporation. 1040ez file online free The interest in the profits or capital of a partnership. 1040ez file online free The beneficial interests in an estate or trust. 1040ez file online free Any interest owned by or for a corporation, partnership, trust, or estate is considered to be owned directly both by itself and proportionately by its shareholders, partners, or beneficiaries. 1040ez file online free Retailers who cannot claim percentage depletion. 1040ez file online free   You cannot claim percentage depletion if both the following apply. 1040ez file online free You sell oil or natural gas or their by-products directly or through a related person in any of the following situations. 1040ez file online free Through a retail outlet operated by you or a related person. 1040ez file online free To any person who is required under an agreement with you or a related person to use a trademark, trade name, or service mark or name owned by you or a related person in marketing or distributing oil, natural gas, or their by-products. 1040ez file online free To any person given authority under an agreement with you or a related person to occupy any retail outlet owned, leased, or controlled by you or a related person. 1040ez file online free The combined gross receipts from sales (not counting resales) of oil, natural gas, or their by-products by all retail outlets taken into account in (1) are more than $5 million for the tax year. 1040ez file online free   For the purpose of determining if this rule applies, do not count the following. 1040ez file online free Bulk sales (sales in very large quantities) of oil or natural gas to commercial or industrial users. 1040ez file online free Bulk sales of aviation fuels to the Department of Defense. 1040ez file online free Sales of oil or natural gas or their by-products outside the United States if none of your domestic production or that of a related person is exported during the tax year or the prior tax year. 1040ez file online free Related person. 1040ez file online free   To determine if you and another person are related persons, see Related person under Refiners who cannot claim percentage depletion, earlier. 1040ez file online free Sales through a related person. 1040ez file online free   You are considered to be selling through a related person if any sale by the related person produces gross income from which you may benefit because of your direct or indirect ownership interest in the person. 1040ez file online free   You are not considered to be selling through a related person who is a retailer if all the following apply. 1040ez file online free You do not have a significant ownership interest in the retailer. 1040ez file online free You sell your production to persons who are not related to either you or the retailer. 1040ez file online free The retailer does not buy oil or natural gas from your customers or persons related to your customers. 1040ez file online free There are no arrangements for the retailer to acquire oil or natural gas you produced for resale or made available for purchase by the retailer. 1040ez file online free Neither you nor the retailer knows of or controls the final disposition of the oil or natural gas you sold or the original source of the petroleum products the retailer acquired for resale. 1040ez file online free Transferees who cannot claim percentage depletion. 1040ez file online free   You cannot claim percentage depletion if you received your interest in a proven oil or gas property by transfer after 1974 and before October 12, 1990. 1040ez file online free For a definition of the term “transfer,” see section 1. 1040ez file online free 613A-7(n) of the regulations. 1040ez file online free For a definition of the term “interest in proven oil or gas property,” see section 1. 1040ez file online free 613A-7(p) of the regulations. 1040ez file online free Figuring percentage depletion. 1040ez file online free   Generally, as an independent producer or royalty owner, you figure your percentage depletion by computing your average daily production of domestic oil or gas and comparing it to your depletable oil or gas quantity. 1040ez file online free If your average daily production does not exceed your depletable oil or gas quantity, you figure your percentage depletion by multiplying the gross income from the oil or gas property (defined later) by 15%. 1040ez file online free If your average daily production of domestic oil or gas exceeds your depletable oil or gas quantity, you must make an allocation as explained later under Average daily production. 1040ez file online free   In addition, there is a limit on the percentage depletion deduction. 1040ez file online free See Taxable income limit , later. 1040ez file online free Average daily production. 1040ez file online free   Figure your average daily production by dividing your total domestic production of oil or gas for the tax year by the number of days in your tax year. 1040ez file online free Partial interest. 1040ez file online free   If you have a partial interest in the production from a property, figure your share of the production by multiplying total production from the property by your percentage of interest in the revenues from the property. 1040ez file online free   You have a partial interest in the production from a property if you have a net profits interest in the property. 1040ez file online free To figure the share of production for your net profits interest, you must first determine your percentage participation (as measured by the net profits) in the gross revenue from the property. 1040ez file online free To figure this percentage, you divide the income you receive for your net profits interest by the gross revenue from the property. 1040ez file online free Then multiply the total production from the property by your percentage participation to figure your share of the production. 1040ez file online free Example. 1040ez file online free Javier Robles owns oil property in which Pablo Olmos owns a 20% net profits interest. 1040ez file online free During the year, the property produced 10,000 barrels of oil, which Javier sold for $200,000. 1040ez file online free Javier had expenses of $90,000 attributable to the property. 1040ez file online free The property generated a net profit of $110,000 ($200,000 − $90,000). 1040ez file online free Pablo received income of $22,000 ($110,000 × . 1040ez file online free 20) for his net profits interest. 1040ez file online free Pablo determined his percentage participation to be 11% by dividing $22,000 (the income he received) by $200,000 (the gross revenue from the property). 1040ez file online free Pablo determined his share of the oil production to be 1,100 barrels (10,000 barrels × 11%). 1040ez file online free Depletable oil or natural gas quantity. 1040ez file online free   Generally, your depletable oil quantity is 1,000 barrels. 1040ez file online free Your depletable natural gas quantity is 6,000 cubic feet multiplied by the number of barrels of your depletable oil quantity that you choose to apply. 1040ez file online free If you claim depletion on both oil and natural gas, you must reduce your depletable oil quantity (1,000 barrels) by the number of barrels you use to figure your depletable natural gas quantity. 1040ez file online free Example. 1040ez file online free You have both oil and natural gas production. 1040ez file online free To figure your depletable natural gas quantity, you choose to apply 360 barrels of your 1000-barrel depletable oil quantity. 1040ez file online free Your depletable natural gas quantity is 2. 1040ez file online free 16 million cubic feet of gas (360 × 6000). 1040ez file online free You must reduce your depletable oil quantity to 640 barrels (1000 − 360). 1040ez file online free If you have production from marginal wells, see section 613A(c)(6) of the Internal Revenue Code to figure your depletable oil or natural gas quantity. 1040ez file online free Also, see Notice 2012-50, available at www. 1040ez file online free irs. 1040ez file online free gov/irb/2012–31_IRB/index. 1040ez file online free html. 1040ez file online free Business entities and family members. 1040ez file online free   You must allocate the depletable oil or gas quantity among the following related persons in proportion to each entity's or family member's production of domestic oil or gas for the year. 1040ez file online free Corporations, trusts, and estates if 50% or more of the beneficial interest is owned by the same or related persons (considering only persons that own at least 5% of the beneficial interest). 1040ez file online free You and your spouse and minor children. 1040ez file online free A related person is anyone mentioned in the related persons discussion under Nondeductible loss in chapter 2 of Publication 544, except that for purposes of this allocation, item (1) in that discussion includes only an individual, his or her spouse, and minor children. 1040ez file online free Controlled group of corporations. 1040ez file online free   Members of the same controlled group of corporations are treated as one taxpayer when figuring the depletable oil or natural gas quantity. 1040ez file online free They share the depletable quantity. 1040ez file online free A controlled group of corporations is defined in section 1563(a) of the Internal Revenue Code, except that, for this purpose, the stock ownership requirement in that definition is “more than 50%” rather than “at least 80%. 1040ez file online free ” Gross income from the property. 1040ez file online free   For purposes of percentage depletion, gross income from the property (in the case of oil and gas wells) is the amount you receive from the sale of the oil or gas in the immediate vicinity of the well. 1040ez file online free If you do not sell the oil or gas on the property, but manufacture or convert it into a refined product before sale or transport it before sale, the gross income from the property is the representative market or field price (RMFP) of the oil or gas, before conversion or transportation. 1040ez file online free   If you sold gas after you removed it from the premises for a price that is lower than the RMFP, determine gross income from the property for percentage depletion purposes without regard to the RMFP. 1040ez file online free   Gross income from the property does not include lease bonuses, advance royalties, or other amounts payable without regard to production from the property. 1040ez file online free Average daily production exceeds depletable quantities. 1040ez file online free   If your average daily production for the year is more than your depletable oil or natural gas quantity, figure your allowance for depletion for each domestic oil or natural gas property as follows. 1040ez file online free Figure your average daily production of oil or natural gas for the year. 1040ez file online free Figure your depletable oil or natural gas quantity for the year. 1040ez file online free Figure depletion for all oil or natural gas produced from the property using a percentage depletion rate of 15%. 1040ez file online free Multiply the result figured in (3) by a fraction, the numerator of which is the result figured in (2) and the denominator of which is the result figured in (1). 1040ez file online free This is your depletion allowance for that property for the year. 1040ez file online free Taxable income limit. 1040ez file online free   If you are an independent producer or royalty owner of oil and gas, your deduction for percentage depletion is limited to the smaller of the following. 1040ez file online free 100% of your taxable income from the property figured without the deduction for depletion and the deduction for domestic production activities under section 199 of the Internal Revenue Code. 1040ez file online free For a definition of taxable income from the property, see Taxable income limit , earlier, under Mineral Property. 1040ez file online free 65% of your taxable income from all sources, figured without the depletion allowance, the deduction for domestic production activities, any net operating loss carryback, and any capital loss carryback. 1040ez file online free You can carry over to the following year any amount you cannot deduct because of the 65%-of-taxable-income limit. 1040ez file online free Add it to your depletion allowance (before applying any limits) for the following year. 1040ez file online free Partnerships and S Corporations Generally, each partner or S corporation shareholder, and not the partnership or S corporation, figures the depletion allowance separately. 1040ez file online free (However, see Electing large partnerships must figure depletion allowance , later. 1040ez file online free ) Each partner or shareholder must decide whether to use cost or percentage depletion. 1040ez file online free If a partner or shareholder uses percentage depletion, he or she must apply the 65%-of-taxable-income limit using his or her taxable income from all sources. 1040ez file online free Partner's or shareholder's adjusted basis. 1040ez file online free   The partnership or S corporation must allocate to each partner or shareholder his or her share of the adjusted basis of each oil or gas property held by the partnership or S corporation. 1040ez file online free The partnership or S corporation makes the allocation as of the date it acquires the oil or gas property. 1040ez file online free   Each partner's share of the adjusted basis of the oil or gas property generally is figured according to that partner's interest in partnership capital. 1040ez file online free However, in some cases, it is figured according to the partner's interest in partnership income. 1040ez file online free   The partnership or S corporation adjusts the partner's or shareholder's share of the adjusted basis of the oil and gas property for any capital expenditures made for the property and for any change in partnership or S corporation interests. 1040ez file online free Recordkeeping. 1040ez file online free Each partner or shareholder must separately keep records of his or her share of the adjusted basis in each oil and gas property of the partnership or S corporation. 1040ez file online free The partner or shareholder must reduce his or her adjusted basis by the depletion allowed or allowable on the property each year. 1040ez file online free The partner or shareholder must use that reduced adjusted basis to figure cost depletion or his or her gain or loss if the partnership or S corporation disposes of the property. 1040ez file online free Reporting the deduction. 1040ez file online free   Information that you, as a partner or shareholder, use to figure your depletion deduction on oil and gas properties is reported by the partnership or S corporation on Schedule K-1 (Form 1065) or on Schedule K-1 (Form 1120S). 1040ez file online free Deduct oil and gas depletion for your partnership or S corporation interest on Schedule E (Form 1040). 1040ez file online free The depletion deducted on Schedule E is included in figuring income or loss from rental real estate or royalty properties. 1040ez file online free The instructions for Schedule E explain where to report this income or loss and whether you need to file either of the following forms. 1040ez file online free Form 6198, At-Risk Limitations. 1040ez file online free Form 8582, Passive Activity Loss Limitations. 1040ez file online free Electing large partnerships must figure depletion allowance. 1040ez file online free   An electing large partnership, rather than each partner, generally must figure the depletion allowance. 1040ez file online free The partnership figures the depletion allowance without taking into account the 65-percent-of-taxable-income limit and the depletable oil or natural gas quantity. 1040ez file online free Also, the adjusted basis of a partner's interest in the partnership is not affected by the depletion allowance. 1040ez file online free   An electing large partnership is one that meets both the following requirements. 1040ez file online free The partnership had 100 or more partners in the preceding year. 1040ez file online free The partnership chooses to be an electing large partnership. 1040ez file online free Disqualified persons. 1040ez file online free   An electing large partnership does not figure the depletion allowance of its partners that are disqualified persons. 1040ez file online free Disqualified persons must figure it themselves, as explained earlier. 1040ez file online free   All the following are disqualified persons. 1040ez file online free Refiners who cannot claim percentage depletion (discussed under Independent Producers and Royalty Owners , earlier). 1040ez file online free Retailers who cannot claim percentage depletion (discussed under Independent Producers and Royalty Owners , earlier). 1040ez file online free Any partner whose average daily production of domestic crude oil and natural gas is more than 500 barrels during the tax year in which the partnership tax year ends. 1040ez file online free Average daily production is discussed earlier. 1040ez file online free Natural Gas Wells You can use percentage depletion for a well that produces natural gas that is either Sold under a fixed contract, or Produced from geopressured brine. 1040ez file online free Natural gas sold under a fixed contract. 1040ez file online free   Natural gas sold under a fixed contract qualifies for a percentage depletion rate of 22%. 1040ez file online free This is domestic natural gas sold by the producer under a contract that does not provide for a price increase to reflect any increase in the seller's tax liability because of the repeal of percentage depletion for gas. 1040ez file online free The contract must have been in effect from February 1, 1975, until the date of sale of the gas. 1040ez file online free Price increases after February 1, 1975, are presumed to take the increase in tax liability into account unless demonstrated otherwise by clear and convincing evidence. 1040ez file online free Natural gas from geopressured brine. 1040ez file online free   Qualified natural gas from geopressured brine is eligible for a percentage depletion rate of 10%. 1040ez file online free This is natural gas that is both the following. 1040ez file online free Produced from a well you began to drill after September 1978 and before 1984. 1040ez file online free Determined in accordance with section 503 of the Natural Gas Policy Act of 1978 to be produced from geopressured brine. 1040ez file online free Mines and Geothermal Deposits Certain mines, wells, and other natural deposits, including geothermal deposits, qualify for percentage depletion. 1040ez file online free Mines and other natural deposits. 1040ez file online free   For a natural deposit, the percentage of your gross income from the property that you can deduct as depletion depends on the type of deposit. 1040ez file online free   The following is a list of the percentage depletion rates for the more common minerals. 1040ez file online free DEPOSITS RATE Sulphur, uranium, and, if from deposits in the United States, asbestos, lead ore, zinc ore, nickel ore, and mica 22% Gold, silver, copper, iron ore, and certain oil shale, if from deposits in the United States 15% Borax, granite, limestone, marble, mollusk shells, potash, slate, soapstone, and carbon dioxide produced from a well 14% Coal, lignite, and sodium chloride 10% Clay and shale used or sold for use in making sewer pipe or bricks or used or sold for use as sintered or burned lightweight aggregates 7½% Clay used or sold for use in making drainage and roofing tile, flower pots, and kindred products, and gravel, sand, and stone (other than stone used or sold for use by a mine owner or operator as dimension or ornamental stone) 5%   You can find a complete list of minerals and their percentage depletion rates in section 613(b) of the Internal Revenue Code. 1040ez file online free Corporate deduction for iron ore and coal. 1040ez file online free   The percentage depletion deduction of a corporation for iron ore and coal (including lignite) is reduced by 20% of: The percentage depletion deduction for the tax year (figured without this reduction), minus The adjusted basis of the property at the close of the tax year (figured without the depletion deduction for the tax year). 1040ez file online free Gross income from the property. 1040ez file online free   For property other than a geothermal deposit or an oil or gas well, gross income from the property means the gross income from mining. 1040ez file online free Mining includes all the following. 1040ez file online free Extracting ores or minerals from the ground. 1040ez file online free Applying certain treatment processes described later. 1040ez file online free Transporting ores or minerals (generally, not more than 50 miles) from the point of extraction to the plants or mills in which the treatment processes are applied. 1040ez file online free Excise tax. 1040ez file online free   Gross income from mining includes the separately stated excise tax received by a mine operator from the sale of coal to compensate the operator for the excise tax the mine operator must pay to finance black lung benefits. 1040ez file online free Extraction. 1040ez file online free   Extracting ores or minerals from the ground includes extraction by mine owners or operators of ores or minerals from the waste or residue of prior mining. 1040ez file online free This does not apply to extraction from waste or residue of prior mining by the purchaser of the waste or residue or the purchaser of the rights to extract ores or minerals from the waste or residue. 1040ez file online free Treatment processes. 1040ez file online free   The processes included as mining depend on the ore or mineral mined. 1040ez file online free To qualify as mining, the treatment processes must be applied by the mine owner or operator. 1040ez file online free For a listing of treatment processes considered as mining, see section 613(c)(4) of the Internal Revenue Code and the related regulations. 1040ez file online free Transportation of more than 50 miles. 1040ez file online free   If the IRS finds that the ore or mineral must be transported more than 50 miles to plants or mills to be treated because of physical and other requirements, the additional authorized transportation is considered mining and included in the computation of gross income from mining. 1040ez file online free    If you wish to include transportation of more than 50 miles in the computation of gross income from mining, request an advance ruling from the IRS. 1040ez file online free Include in the request the facts about the physical and other requirements that prevented the construction and operation of the plant within 50 miles of the point of extraction. 1040ez file online free For more information about requesting an advance ruling, see Revenue Procedure 2013-1, available at www. 1040ez file online free irs. 1040ez file online free gov/irb/2013-01_IRB/ar11. 1040ez file online free html. 1040ez file online free Disposal of coal or iron ore. 1040ez file online free   You cannot take a depletion deduction for coal (including lignite) or iron ore mined in the United States if both the following apply. 1040ez file online free You disposed of it after holding it for more than 1 year. 1040ez file online free You disposed of it under a contract under which you retain an economic interest in the coal or iron ore. 1040ez file online free Treat any gain on the disposition as a capital gain. 1040ez file online free Disposal to related person. 1040ez file online free   This rule does not apply if you dispose of the coal or iron ore to one of the following persons. 1040ez file online free A related person (as listed in chapter 2 of Publication 544). 1040ez file online free A person owned or controlled by the same interests that own or control you. 1040ez file online free Geothermal deposits. 1040ez file online free   Geothermal deposits located in the United States or its possessions qualify for a percentage depletion rate of 15%. 1040ez file online free A geothermal deposit is a geothermal reservoir of natural heat stored in rocks or in a watery liquid or vapor. 1040ez file online free For percentage depletion purposes, a geothermal deposit is not considered a gas well. 1040ez file online free   Figure gross income from the property for a geothermal steam well in the same way as for oil and gas wells. 1040ez file online free See Gross income from the property , earlier, under Oil and Gas Wells. 1040ez file online free Percentage depletion on a geothermal deposit cannot be more than 50% of your taxable income from the property. 1040ez file online free Lessor's Gross Income In the case of leased property, the depletion deduction is divided between the lessor and the lessee. 1040ez file online free A lessor's gross income from the property that qualifies for percentage depletion usually is the total of the royalties received from the lease. 1040ez file online free Bonuses and advanced royalties. 1040ez file online free   Bonuses and advanced royalties are payments a lessee makes before production to a lessor for the grant of rights in a lease or for minerals, gas, or oil to be extracted from leased property. 1040ez file online free If you are the lessor, your income from bonuses and advanced royalties received is subject to an allowance for depletion, as explained in the next two paragraphs. 1040ez file online free Figuring cost depletion. 1040ez file online free   To figure cost depletion on a bonus, multiply your adjusted basis in the property by a fraction, the numerator of which is the bonus and the denominator of which is the total bonus and royalties expected to be received. 1040ez file online free To figure cost depletion on advanced royalties, use the computation explained earlier under Cost Depletion , treating the number of units for which the advanced royalty is received as the number of units sold. 1040ez file online free Figuring percentage depletion. 1040ez file online free   In the case of mines, wells, and other natural deposits other than gas, oil, or geothermal property, you may use the percentage rates discussed earlier under Mines and Geothermal Deposits . 1040ez file online free Any bonus or advanced royalty payments are generally part of the gross income from the property to which the rates are applied in making the calculation. 1040ez file online free However, for oil, gas, or geothermal property, gross income does not include lease bonuses, advanced royalties, or other amounts payable without regard to production from the property. 1040ez file online free Ending the lease. 1040ez file online free   If you receive a bonus on a lease that ends or is abandoned before you derive any income from mineral extraction, include in income the depletion deduction you took. 1040ez file online free Do this for the year the lease ends or is abandoned. 1040ez file online free Also increase your adjusted basis in the property to restore the depletion deduction you previously subtracted. 1040ez file online free   For advanced royalties, include in income the depletion claimed on minerals for which the advanced royalties were paid if the minerals were not produced before the lease ended. 1040ez file online free Include this amount in income for the year the lease ends. 1040ez file online free Increase your adjusted basis in the property by the amount you include in income. 1040ez file online free Delay rentals. 1040ez file online free   These are payments for deferring development of the property. 1040ez file online free Since delay rentals are ordinary rent, they are ordinary income that is not subject to depletion. 1040ez file online free These rentals can be avoided by either abandoning the lease, beginning development operations, or obtaining production. 1040ez file online free Timber You can figure timber depletion only by the cost method. 1040ez file online free Percentage depletion does not apply to timber. 1040ez file online free Base your depletion on your cost or other basis in the timber. 1040ez file online free Your cost does not include the cost of land or any amounts recoverable through depreciation. 1040ez file online free Depletion takes place when you cut standing timber. 1040ez file online free You can figure your depletion deduction when the quantity of cut timber is first accurately measured in the process of exploitation. 1040ez file online free Figuring cost depletion. 1040ez file online free   To figure your cost depletion allowance, you multiply the number of timber units cut by your depletion unit. 1040ez file online free Timber units. 1040ez file online free   When you acquire timber property, you must make an estimate of the quantity of marketable timber that exists on the property. 1040ez file online free You measure the timber using board feet, log scale, cords, or other units. 1040ez file online free If you later determine that you have more or less units of timber, you must adjust the original estimate. 1040ez file online free   The term “timber property” means your economic interest in standing timber in each tract or block representing a separate timber account. 1040ez file online free Depletion unit. 1040ez file online free   You figure your depletion unit each year by taking the following steps. 1040ez file online free Determine your cost or adjusted basis of the timber on hand at the beginning of the year. 1040ez file online free Adjusted basis is defined under Cost Depletion in the discussion on Mineral Property. 1040ez file online free Add to the amount determined in (1) the cost of any timber units acquired during the year and any additions to capital. 1040ez file online free Figure the number of timber units to take into account by adding the number of timber units acquired during the year to the number of timber units on hand in the account at the beginning of the year and then adding (or subtracting) any correction to the estimate of the number of timber units remaining in the account. 1040ez file online free Divide the result of (2) by the result of (3). 1040ez file online free This is your depletion unit. 1040ez file online free Example. 1040ez file online free You bought a timber tract for $160,000 and the land was worth as much as the timber. 1040ez file online free Your basis for the timber is $80,000. 1040ez file online free Based on an estimated one million board feet (1,000 MBF) of standing timber, you figure your depletion unit to be $80 per MBF ($80,000 ÷ 1,000). 1040ez file online free If you cut 500 MBF of timber, your depletion allowance would be $40,000 (500 MBF × $80). 1040ez file online free When to claim depletion. 1040ez file online free   Claim your depletion allowance as a deduction in the year of sale or other disposition of the products cut from the timber, unless you choose to treat the cutting of timber as a sale or exchange (explained below). 1040ez file online free Include allowable depletion for timber products not sold during the tax year the timber is cut as a cost item in the closing inventory of timber products for the year. 1040ez file online free The inventory is your basis for determining gain or loss in the tax year you sell the timber products. 1040ez file online free Example. 1040ez file online free The facts are the same as in the previous example except that you sold only half of the timber products in the cutting year. 1040ez file online free You would deduct $20,000 of the $40,000 depletion that year. 1040ez file online free You would add the remaining $20,000 depletion to your closing inventory of timber products. 1040ez file online free Electing to treat the cutting of timber as a sale or exchange. 1040ez file online free   You can elect, under certain circumstances, to treat the cutting of timber held for more than 1 year as a sale or exchange. 1040ez file online free You must make the election on your income tax return for the tax year to which it applies. 1040ez file online free If you make this election, subtract the adjusted basis for depletion from the fair market value of the timber on the first day of the tax year in which you cut it to figure the gain or loss on the cutting. 1040ez file online free You generally report the gain as long-term capital gain. 1040ez file online free The fair market value then becomes your basis for figuring your ordinary gain or loss on the sale or other disposition of the products cut from the timber. 1040ez file online free For more information, see Timber in chapter 2 of Publication 544, Sales and Other Dispositions of Assets. 1040ez file online free   You may revoke an election to treat the cutting of timber as a sale or exchange without IRS's consent. 1040ez file online free The prior election (and revocation) is disregarded for purposes of making a subsequent election. 1040ez file online free See Form T (Timber), Forest Activities Schedule, for more information. 1040ez file online free Form T. 1040ez file online free   Complete and attach Form T (Timber) to your income tax return if you claim a deduction for timber depletion, choose to treat the cutting of timber as a sale or exchange, or make an outright sale of timber. 1040ez file online free Prev  Up  Next   Home   More Online Publications