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1040ez free efile Internal Revenue Bulletin:  2013-7  February 11, 2013  Rev. 1040ez free efile Proc. 1040ez free efile 2013-16 Table of Contents SECTION 1. 1040ez free efile PURPOSE SECTION 2. 1040ez free efile BACKGROUND—HAMP AND THE HAMP PRINCIPAL REDUCTION ALTERNATIVE SECTION 3. 1040ez free efile BACKGROUND—APPLICABLE PROVISIONS OF LAW SECTION 4. 1040ez free efile FEDERAL INCOME TAX TREATMENT SECTION 5. 1040ez free efile INFORMATION-REPORTING OBLIGATIONS SECTION 6. 1040ez free efile HAMP-PRA BORROWERS’ REPORTING OF DISCHARGES OF INDEBTEDNESS UNDER HAMP-PRA SECTION 7. 1040ez free efile PENALTY RELIEF FOR 2012 SECTION 8. 1040ez free efile SCOPE AND EFFECTIVE DATE SECTION 9. 1040ez free efile DRAFTING INFORMATION SECTION 1. 1040ez free efile PURPOSE This revenue procedure provides guidance to mortgage loan holders, loan servicers, and borrowers who are participating in the Department of the Treasury’s (Treasury) and Department of Housing and Urban Development’s (HUD) Home Affordable Modification Program® (HAMP®). 1040ez free efile Under HAMP, a borrower may be eligible for principal reduction of the outstanding balance of a qualifying mortgage pursuant to the program’s Principal Reduction AlternativeSM (PRA). 1040ez free efile In appropriate cases, HAMP has been offering the PRA as part of a HAMP loan modification since the last quarter of 2010. 1040ez free efile Current plans call for HAMP to continue accepting new borrowers through the end of 2013. 1040ez free efile The Internal Revenue Service (Service) is providing this guidance to address the tax consequences for borrowers (HAMP-PRA borrowers) who are participating in the PRA and the reporting obligations for participating mortgage loan holders and servicers. 1040ez free efile SECTION 2. 1040ez free efile BACKGROUND—HAMP AND THE HAMP PRINCIPAL REDUCTION ALTERNATIVE . 1040ez free efile 01 To help distressed borrowers lower their monthly mortgage payments, Treasury and HUD established HAMP for mortgage loans that are not owned or guaranteed by the Federal National Mortgage Association (Fannie Mae) or the Federal Home Loan Mortgage Corporation (Freddie Mac). 1040ez free efile A description of the program can be found at www. 1040ez free efile makinghomeaffordable. 1040ez free efile gov. 1040ez free efile . 1040ez free efile 02 Under HAMP, a participating loan servicer, acting on behalf of the mortgage loan holder, must consider a sequence of modification steps for each eligible borrower’s mortgage loan until the borrower’s monthly payment is reduced to a monthly payment amount determined under the HAMP guidelines. 1040ez free efile These steps include a reduction in the mortgage loan’s interest rate, an extension of the mortgage loan’s term, and a reduction in the mortgage loan’s principal balance. 1040ez free efile . 1040ez free efile 03 In some cases, the unpaid principal balance of the modified mortgage loan is divided into (1) an amount that bears stated interest and that is used to calculate the borrower’s new monthly mortgage payment (the “Non-forbearance Portion”), and (2) a forbearance amount, which does not bear stated interest and on which periodic payments of stated principal are not required. 1040ez free efile The stated principal of the forbearance amount is due upon the earliest of the borrower’s transfer of the property, payoff of the balance on the Non-forbearance Portion of the mortgage loan, or maturity of the mortgage loan. 1040ez free efile However, as noted in section 2. 1040ez free efile 06 of this revenue procedure, a HAMP-PRA borrower sometimes may not have to pay all or a portion of the forbearance amount. 1040ez free efile (The forbearance amount associated with a HAMP-PRA principal reduction is called the “PRA Forbearance Amount. 1040ez free efile ”) . 1040ez free efile 04 If a mortgage loan is being considered for a HAMP modification and the amount owed on the mortgage loan is greater than 115 percent of the value of the property, then the servicer must consider whether principal reduction under PRA should be used as part of the HAMP modification. 1040ez free efile . 1040ez free efile 05 The first step toward a HAMP modification is a trial period plan, in which the borrower’s monthly mortgage payment is set at a monthly payment amount determined under the HAMP guidelines. 1040ez free efile The trial period plan effective date is the due date for the first of the reduced payments that are to be made under the trial period plan. 1040ez free efile (It is the first day of either the first or the second month after the servicer transmits the trial period notice to the borrower. 1040ez free efile ) In general, the trial period is three months, and, during this period, the borrower must satisfy certain conditions before the changes to the terms of the mortgage loan become permanent (the “Trial Period Conditions”). 1040ez free efile Specifically, depending on the borrower’s trial period payment history, the borrower’s compliance with HAMP and servicer guidelines, and his or her satisfaction of all other Trial Period Conditions, the borrower will be offered a permanent modification of the terms of the mortgage loan, including monthly mortgage payments that are lower than those under the old mortgage loan. 1040ez free efile Until the effective date of a permanent modification, the terms of the existing mortgage loan continue to apply. 1040ez free efile . 1040ez free efile 06 After the mortgage loan is permanently modified under HAMP, if the modified mortgage loan is in good standing on the first, second, or third annual anniversary of the trial period plan effective date (the “Three-year Period”), the servicer must reduce the unpaid principal balance of the mortgage loan on the respective anniversary date by one-third of the initial PRA Forbearance Amount. 1040ez free efile (The servicer allocates the entire reduction to the remaining PRA Forbearance Amount. 1040ez free efile ) In general, if a HAMP-PRA borrower’s mortgage loan is in good standing and if the HAMP-PRA borrower pays in full the Non-forbearance Portion of the mortgage loan prior to the reduction of the entire PRA Forbearance Amount, the servicer must reduce the remaining outstanding principal balance of the mortgage loan by the remaining PRA Forbearance Amount. 1040ez free efile . 1040ez free efile 07 In connection with every HAMP loan modification, the HAMP program administrator (acting on behalf of the federal government) provides incentives to the borrower, the servicer, and the investor (that is, the holder of the mortgage loan). 1040ez free efile If a HAMP loan modification includes a PRA principal reduction, the HAMP program administrator makes additional incentive payments to the investor. 1040ez free efile These additional incentives are called “PRA Investor Incentive Payments” and are generally spread over three years. 1040ez free efile The size of the PRA Investor Incentive Payments depends on the amount of principal reduced, the loan-to-value ratio at the time of the HAMP modification, and the loan’s payment history before the modification. 1040ez free efile The PRA Investor Incentive Payments range from 18 to 63 percent of the principal amounts reduced. 1040ez free efile For purposes of this revenue procedure, the excess of the initial PRA Forbearance Amount of a mortgage loan over the aggregate PRA Investor Incentive Payments scheduled to be paid with respect to that loan is called the “PRA Adjusted Forbearance Amount. 1040ez free efile ” . 1040ez free efile 08 A PRA Investor Incentive Payment is earned by the investor on each date on which the servicer reduces the unpaid principal balance of the mortgage loan by a portion of the PRA Forbearance Amount (generally, on the first three annual anniversaries of the trial period plan effective date). 1040ez free efile . 1040ez free efile 09 If a HAMP-PRA borrower’s early payment in full of the Non-forbearance Portion of the mortgage loan accelerates the reduction of the remaining PRA Forbearance Amount (described above in section 2. 1040ez free efile 06 of this revenue procedure), the remaining PRA Investor Incentive Payments from the HAMP program administrator are also accelerated. 1040ez free efile . 1040ez free efile 10 If, prior to completion of the Three-year Period, a mortgage loan ceases to be in good standing because of the HAMP-PRA borrower’s payment history, then the remaining PRA Forbearance Amount is not further reduced and is due when the HAMP-PRA borrower transfers the property, the HAMP-PRA borrower refinances, or otherwise pays off the Non-forbearance Portion of the mortgage loan, or the mortgage loan matures. 1040ez free efile SECTION 3. 1040ez free efile BACKGROUND—APPLICABLE PROVISIONS OF LAW . 1040ez free efile 01 Under § 61 of the Internal Revenue Code, except as otherwise provided in subtitle A, gross income means all income from whatever source derived, including income from discharge of indebtedness. 1040ez free efile See § 61(a)(12). 1040ez free efile . 1040ez free efile 02 Under § 1. 1040ez free efile 1001-3 of the Income Tax Regulations, if a debt instrument undergoes a significant modification, then the modification results in an exchange of the original debt instrument for the modified debt instrument. 1040ez free efile In general, an agreement to change a term of a debt instrument is a modification at the time the borrower and holder enter into the agreement, even if the change in term is not immediately effective. 1040ez free efile However, if the change is conditioned on reasonable closing conditions, a modification occurs on the closing date of the agreement. 1040ez free efile See § 1. 1040ez free efile 1001-3(c)(6). 1040ez free efile . 1040ez free efile 03 Under § 108(e)(10), in the case of a debt-for-debt exchange (including a deemed exchange under § 1. 1040ez free efile 1001-3), the borrower is treated as having satisfied the original debt instrument with an amount of money equal to the issue price of the new debt instrument. 1040ez free efile If the amount of debt satisfied in this manner exceeds that issue price, the borrower realizes discharge of indebtedness income on the exchange. 1040ez free efile See also § 1. 1040ez free efile 61-12(c). 1040ez free efile . 1040ez free efile 04 The issue price of a non-publicly traded debt instrument issued for non-publicly traded property generally reflects the amount of principal that the borrower is required to pay to the holder of the instrument. 1040ez free efile If a borrower has the ability to avoid paying certain amounts (including principal) without violating the terms of the instrument, the payment schedule for the instrument is generally determined based on an assumption that the borrower will avoid any requirement to make those payments. 1040ez free efile See, e. 1040ez free efile g. 1040ez free efile , §§ 1. 1040ez free efile 1272-1(c)(5) and 1. 1040ez free efile 1274-2(d). 1040ez free efile . 1040ez free efile 05 Under § 108(a), gross income does not include any amount that but for § 108(a) would be includible in gross income by reason of the discharge (in whole or in part) of a taxpayer’s indebtedness if (1) the indebtedness discharged is qualified principal residence indebtedness that is discharged before January 1, 2014, or (2) the discharge occurs when the taxpayer is insolvent. 1040ez free efile Section 108(a)(1)(E) and 108(a)(1)(B). 1040ez free efile (Although § 108 contains other exclusions as well, this revenue procedure focuses on these two exclusions because they are the most likely to apply to the greatest number of HAMP-PRA borrowers. 1040ez free efile ) . 1040ez free efile 06 Under §§ 108(h) and 163(h)(3)(B), qualified principal residence indebtedness is any indebtedness that is incurred by a borrower to buy, build, or substantially improve the borrower’s principal residence and is secured by that residence. 1040ez free efile . 1040ez free efile 07 Qualified principal residence indebtedness also includes a loan secured by the borrower’s principal residence that refinances qualified principal residence indebtedness, but only to the extent of the amount of the refinanced indebtedness. 1040ez free efile See §§ 108(h) and 163(h)(3)(B)(i). 1040ez free efile . 1040ez free efile 08 The maximum amount of discharged indebtedness that a borrower may exclude from gross income under the qualified principal residence indebtedness exclusion is $2,000,000 ($1,000,000 for a married individual filing a separate return). 1040ez free efile Under § 108(h)(4), if only part of the discharged indebtedness is qualified principal residence indebtedness, then the exclusion applies only to the amount of the discharged indebtedness that exceeds the amount of the loan (determined immediately before the discharge) that is not qualified principal residence indebtedness. 1040ez free efile . 1040ez free efile 09 Under § 108(a)(3), the insolvency exclusion applies to the lesser of the amount of the debt discharged or the amount by which the taxpayer is insolvent immediately before the discharge. 1040ez free efile . 1040ez free efile 10 Section 108(d)(3) provides that, for purposes of the insolvency exclusion, a taxpayer is insolvent to the extent that the taxpayer’s total liabilities exceed the fair market value of all of the taxpayer’s assets immediately before the discharge of indebtedness. 1040ez free efile Under § 108(a)(2)(C), the qualified principal residence indebtedness exclusion takes precedence over the insolvency exclusion when both exclusions apply to discharged indebtedness, unless the taxpayer elects to apply the insolvency exclusion. 1040ez free efile . 1040ez free efile 11 If an amount is excluded from gross income as a discharge of qualified principal residence indebtedness, the taxpayer must reduce the basis of the taxpayer’s principal residence. 1040ez free efile See § 108(h)(1). 1040ez free efile If a discharged amount is excluded from gross income because the taxpayer was insolvent when the discharge occurred, the taxpayer must reduce certain tax attributes (possibly including basis). 1040ez free efile See § 108(b). 1040ez free efile For further discussion of income from the discharge of indebtedness, the qualified principal residence indebtedness exclusion, the insolvency exclusion, and other exclusions from gross income that may apply, see Publication 4681, Canceled Debts, Foreclosures, Repossessions, and Abandonments (for Individuals). 1040ez free efile . 1040ez free efile 12 Taxpayers who exclude any discharged amounts from gross income report both the exclusion and the resulting reduction in basis or other tax attributes on Form 982, Reduction of Tax Attributes Due to Discharge of Indebtedness (and Section 1082 Basis Adjustment). 1040ez free efile See Form 982 instructions and Publication 4681. 1040ez free efile This form is to be filed with the tax return for the taxable year in which the amount is discharged but is excluded from gross income. 1040ez free efile . 1040ez free efile 13 Governmental payments made to or on behalf of individuals or other persons are included within the broad definition of gross income under § 61 unless an exception applies. 1040ez free efile See Notice 2003-18, 2003-1 C. 1040ez free efile B. 1040ez free efile 699, and Rev. 1040ez free efile Rul. 1040ez free efile 79-356, 1979-2 C. 1040ez free efile B. 1040ez free efile 28. 1040ez free efile However, if disbursements are made by a governmental unit to individuals in the interest of the general welfare (that is, are generally based on individual or family need) and the disbursements do not represent compensation for services, then the amounts disbursed are excluded from the income of the recipient (general welfare exclusion). 1040ez free efile See Rev. 1040ez free efile Rul. 1040ez free efile 2005-46, 2005-2 C. 1040ez free efile B. 1040ez free efile 120, and Rev. 1040ez free efile Rul. 1040ez free efile 75-246, 1975-1 C. 1040ez free efile B. 1040ez free efile 24. 1040ez free efile . 1040ez free efile 14 Under § 451 and § 1. 1040ez free efile 451-1(a), a taxpayer that uses the cash receipts and disbursements method of accounting includes income in gross income when the taxpayer actually or constructively receives the income. 1040ez free efile . 1040ez free efile 15 Section 6041 requires every person engaged in a trade or business (including the United States and its agencies) to (1) file an information return (Form 1099-MISC, Miscellaneous Income, is used for this purpose) for each calendar year in which the person makes, in the course of its trade or business, payments to another person of fixed or determinable income aggregating $600 or more, and (2) furnish a copy of the information return to that other person. 1040ez free efile See § 6041(a) and (d) and § 1. 1040ez free efile 6041-1(a)(1) and (b). 1040ez free efile . 1040ez free efile 16 Section 6050P requires applicable entities (including the United States and its agencies, financial entities, and any organization a significant trade or business of which is the lending of money) to (1) file an information return (Form 1099-C, Cancellation of Debt, is used for this purpose) for each calendar year in which it discharges indebtedness of another person of $600 or more, and (2) furnish a copy of the information return to that other person. 1040ez free efile See § 6050P(a)-(c) and §§ 1. 1040ez free efile 6050P-1(a) and 1. 1040ez free efile 6050P-2(a) and (d). 1040ez free efile . 1040ez free efile 17 Section 6721 imposes penalties with respect to information returns required to be filed with the Service. 1040ez free efile These penalties apply in the case of a failure to timely file an information return, a failure to include all required information on the return, or the inclusion of incorrect information on the return. 1040ez free efile Section 6724(d)(1) includes Forms 1099-MISC and 1099-C in the term “information return. 1040ez free efile ” . 1040ez free efile 18 Section 6722 imposes penalties with respect to payee statements required to be furnished to payees. 1040ez free efile These penalties apply in the case of a failure to timely furnish a payee statement, a failure to include all required information on the statement, or the inclusion of incorrect information on the payee statement. 1040ez free efile Section 6724(d)(2) includes in the term “payee statement” copies of Forms 1099-MISC and 1099-C that are required to be furnished to taxpayers. 1040ez free efile SECTION 4. 1040ez free efile FEDERAL INCOME TAX TREATMENT . 1040ez free efile 01 Because a HAMP modification with a PRA principal reduction is a significant modification, it results in a deemed debt-for-debt exchange in which the HAMP-PRA borrower satisfies the old mortgage loan by issuing a new one. 1040ez free efile See § 1. 1040ez free efile 1001-3. 1040ez free efile At the time of the modification, therefore, under § 108 and this revenue procedure, the HAMP-PRA borrower realizes discharge of indebtedness income equal to any excess of the adjusted issue price of the old mortgage loan (which was satisfied in the deemed exchange) over the issue price of the new (post-modification) mortgage loan. 1040ez free efile See also § 61(a)(12) and § 1. 1040ez free efile 61-12(c). 1040ez free efile . 1040ez free efile 02 A HAMP-PRA borrower has the ability to avoid payment of the PRA Adjusted Forbearance Amount. 1040ez free efile Because the HAMP-PRA borrower has this ability, that amount should not be taken into account in determining the issue price of the new mortgage loan. 1040ez free efile Because the issue price of the new mortgage loan does not include the PRA Adjusted Forbearance Amount, the PRA Adjusted Forbearance Amount contributes to the excess of the adjusted issue price of the old mortgage loan (which was satisfied in the deemed exchange) over the issue price of the new mortgage loan. 1040ez free efile . 1040ez free efile 03 On the other hand, the investor has not given up its right to receive the remainder of the PRA Forbearance Amount, because the HAMP program administrator is expected to make those payments on the HAMP-PRA borrower’s behalf by making the PRA Investor Incentive Payments. 1040ez free efile Because the remainder of the PRA Forbearance Amount is payable in this manner, that remainder is included in the issue price of the new mortgage loan. 1040ez free efile . 1040ez free efile 04 The Trial Period Conditions are reasonable closing conditions that must be satisfied before the changes to the terms of the mortgage loan become permanent. 1040ez free efile Therefore, for purposes of § 1. 1040ez free efile 1001-3, the date of the modification is the date of the permanent modification. 1040ez free efile . 1040ez free efile 05 Unless an exclusion applies, the HAMP-PRA borrower includes in gross income the discharge of indebtedness income described in section 4. 1040ez free efile 01 of this revenue procedure for the taxable year in which the permanent modification occurs. 1040ez free efile Under certain conditions, however, section 6 of this revenue procedure permits a borrower to report the discharge of indebtedness under HAMP-PRA over the Three-year Period. 1040ez free efile The qualified principal residence indebtedness exclusion under § 108(a)(1)(E) and the insolvency exclusion under § 108(a)(1)(B) are two exclusions that may apply to the discharge. 1040ez free efile . 1040ez free efile 06 The PRA Investor Incentive Payment is treated as a payment on the mortgage loan by the HAMP program administrator on behalf of the HAMP-PRA borrower. 1040ez free efile . 1040ez free efile 07 To the extent that the HAMP-PRA borrower uses the property as the HAMP-PRA borrower’s principal residence or the property is occupied by the HAMP-PRA borrower’s legal dependent, parent, or grandparent without rent being charged or collected, the HAMP-PRA borrower excludes from his or her gross income under the general welfare exclusion the PRA Investor Incentive Payments that the HAMP program administrator makes to the investor in the mortgage loan. 1040ez free efile This is consistent with Rev. 1040ez free efile Rul. 1040ez free efile 2009-19, 2009-28 I. 1040ez free efile R. 1040ez free efile B. 1040ez free efile 111, which addressed the treatment of Pay-for-Performance Success Payments. 1040ez free efile . 1040ez free efile 08 To the extent that the HAMP-PRA borrower uses the property as a rental property or holds the property vacant and available for rent, the HAMP-PRA borrower includes PRA Investor Incentive Payments in gross income. 1040ez free efile If the HAMP-PRA borrower uses the cash receipts and disbursements method of accounting, then the HAMP-PRA borrower includes a PRA Investor Incentive Payment in gross income in the taxable year in which it is applied as a payment on the HAMP-PRA borrower’s mortgage loan. 1040ez free efile . 1040ez free efile 09 As described in section 2. 1040ez free efile 09 of this revenue procedure, if a HAMP-PRA borrower pays in full the Non-forbearance Portion of the mortgage loan while the loan is in good standing and prior to completion of the Three-year Period, that payment accelerates both the reduction in the remaining PRA Forbearance Amount and the PRA Investor Incentive Payments from the HAMP program administrator. 1040ez free efile To the extent that the HAMP-PRA borrower is described in section 4. 1040ez free efile 07 of this revenue procedure, the HAMP-PRA borrower excludes from his or her gross income under the general welfare exclusion the accelerated PRA Investor Incentive Payments. 1040ez free efile To the extent that the HAMP-PRA borrower is described in section 4. 1040ez free efile 08 of this revenue procedure, the HAMP-PRA borrower includes in income in the year of the acceleration the remaining amount of the PRA Investor Incentive Payment. 1040ez free efile SECTION 5. 1040ez free efile INFORMATION-REPORTING OBLIGATIONS . 1040ez free efile 01 Under § 6050P, the investor is required to file a Form 1099-C with respect to a borrower who realizes discharge of indebtedness of $600 or more. 1040ez free efile A copy of this form is required to be furnished to the borrower. 1040ez free efile . 1040ez free efile 02 As stated in sections 4. 1040ez free efile 01 and 4. 1040ez free efile 04 of this revenue procedure, the HAMP-PRA discharge of indebtedness is realized at the time of the permanent modification of the mortgage loan. 1040ez free efile . 1040ez free efile 03 An investor is an applicable entity that is required under § 1. 1040ez free efile 6050P-1 and this revenue procedure to issue a Form 1099-C for discharge of indebtedness. 1040ez free efile Under § 1. 1040ez free efile 6050P-1(b)(2)(F), the permanent modification of a mortgage loan is an identifiable event. 1040ez free efile Identifiable events determine when Forms 1099-C have to be issued. 1040ez free efile Thus, the Form 1099-C is issued for the calendar year in which the permanent mortgage loan modification occurs. 1040ez free efile This rule under § 1. 1040ez free efile 6050P-1(b)(2)(F) applies even if, under section 6 of this revenue procedure, the HAMP-PRA borrower chooses to treat the HAMP-PRA discharge as being realized at the times when the unpaid principal balance of the new mortgage loan is reduced. 1040ez free efile . 1040ez free efile 04 The investor (or the loan servicer acting on behalf of the investor) reports the full amount of the discharge on the Form 1099-C regardless of whether some or all of the amount is excludible from income under the qualified principal residence indebtedness exclusion, the insolvency exclusion, or any other exclusion that may apply. 1040ez free efile That discharged amount will generally be the PRA Adjusted Forbearance Amount (which does not include the amounts expected to be satisfied by PRA Investor Incentive Payments). 1040ez free efile . 1040ez free efile 05 To the extent that PRA Investor Incentive Payments are made on behalf of a HAMP-PRA borrower who is described in section 4. 1040ez free efile 07 of this revenue procedure, the PRA Investor Incentive Payments are excluded from the gross income of the HAMP-PRA borrower, and thus they are not fixed or determinable income to the HAMP-PRA borrower. 1040ez free efile Under § 6041, these payments are not subject to information reporting. 1040ez free efile See Notice 2011-14, 2011-11 I. 1040ez free efile R. 1040ez free efile B. 1040ez free efile 544, 546. 1040ez free efile . 1040ez free efile 06 To the extent that PRA Investor Incentive Payments are made on behalf of a HAMP-PRA borrower who is described in section 4. 1040ez free efile 08 of this revenue procedure, the PRA Investor Incentive Payments are includible in gross income as fixed or determinable income in the taxable year required by the HAMP-PRA borrower’s method of accounting. 1040ez free efile The payment is subject to the information reporting requirements of § 6041, as described in section 3. 1040ez free efile 15 of this revenue procedure. 1040ez free efile Accordingly, the HAMP program administrator is required to issue a Form 1099-MISC reporting the PRA Investor Incentive Payment. 1040ez free efile SECTION 6. 1040ez free efile HAMP-PRA BORROWERS’ REPORTING OF DISCHARGES OF INDEBTEDNESS UNDER HAMP-PRA . 1040ez free efile 01 In general. 1040ez free efile The HAMP-PRA program began in the last quarter of 2010, and since that time there has been uncertainty about whether the amount of the discharge of indebtedness should be reported in the year of the permanent modification or over the Three-year Period (when the unpaid principal balance on the new mortgage loan is reduced). 1040ez free efile As a result, some HAMP-PRA borrowers have been reporting the discharge of indebtedness under HAMP-PRA over the Three-year Period. 1040ez free efile Given the temporary nature of the program and the issuance of this guidance after participation in the program has begun, in the interests of equitable and sound tax administration, HAMP-PRA borrowers may report discharges of indebtedness under HAMP-PRA under the rules in this section 6. 1040ez free efile A HAMP-PRA borrower may choose to report discharges of indebtedness under HAMP-PRA pursuant to the rules in this section 6 only if the borrower applies the same borrower option under section 6. 1040ez free efile 02 of this revenue procedure consistently to the taxable year of the permanent modification and to all subsequent taxable years. 1040ez free efile Thus, a HAMP-PRA borrower may not choose a borrower option under section 6. 1040ez free efile 02 of this revenue procedure if a statute of limitations has expired for any of the taxable years that are necessary for consistent application of that option. 1040ez free efile . 1040ez free efile 02 HAMP-PRA borrower options. 1040ez free efile A HAMP-PRA borrower may treat the HAMP-PRA discharge as being realized in either of the following ways— (1) One hundred percent of the PRA Adjusted Forbearance Amount at the time of the permanent modification; or (2) One third of the PRA Adjusted Forbearance Amount on each of the first three annual anniversaries of the trial period plan effective date (described in section 2. 1040ez free efile 06 of this revenue procedure), when, as required by the terms of the new mortgage loan, the servicer reduces the unpaid principal balance of the new mortgage loan. 1040ez free efile If some or all of the reduction in the unpaid principal balance is accelerated (as described in section 2. 1040ez free efile 06 of this revenue procedure) because the HAMP-PRA borrower prepays the Non-forbearance Portion of the mortgage loan, then the HAMP-PRA discharge represented by the amount of the reduction that was accelerated is treated as being realized at the time of the accelerated reduction. 1040ez free efile . 1040ez free efile 03 HAMP-PRA borrowers who choose to realize the HAMP-PRA discharge at the time of the permanent modification. 1040ez free efile (1) If a HAMP-PRA borrower chooses to treat the HAMP-PRA discharge as being realized at the time of the permanent modification, then for the taxable year in which the permanent modification occurs, the HAMP-PRA borrower reports on Form 982 the amount, if any, of the discharge that is excluded from gross income and includes in gross income any remaining discharge. 1040ez free efile (2) If a HAMP-PRA borrower’s mortgage loan was permanently modified under HAMP in 2010 or 2011, and if the borrower was reporting the discharge of indebtedness using the method described in section 6. 1040ez free efile 02(2) of this revenue procedure, then the borrower may change to reporting the discharge of indebtedness using the method described in section 6. 1040ez free efile 02(1) of this revenue procedure by filing a 2012 Form 982 with the borrower’s timely filed (with extensions) 2012 income tax return. 1040ez free efile This section 6. 1040ez free efile 03(2) applies only if the change to reporting the discharge using the method described in section 6. 1040ez free efile 02(1) of this revenue procedure does not change the borrower’s federal income tax liability (including any change in federal income tax liability due to a change in basis or tax attributes (under § 108(h)(1) or § 108(b))) for any taxable year prior to the borrower’s 2012 taxable year. 1040ez free efile To make this change, the borrower must— (i) Compute the amount of discharge of indebtedness that would be included in income under § 61(a)(12) or excluded from gross income under § 108, basing the computation of the discharge on the facts as of the year of the permanent modification; and (ii) Report on a 2012 Form 982 the reduction in basis or tax attributes (under § 108(h)(1) or § 108(b)) due to the permanent modification that the borrower would have reported on the Form 982 for the taxable year of the permanent modification, minus any reductions due to the permanent modification that the borrower actually reported on Forms 982 for taxable years prior to 2012. 1040ez free efile (3) Example. 1040ez free efile The following example illustrates the application of section 6. 1040ez free efile 03(2) of this revenue procedure. 1040ez free efile In 2010, B’s basis in B’s principal residence was $330,000. 1040ez free efile In 2010, B’s mortgage loan on the principal residence is permanently modified under HAMP-PRA. 1040ez free efile B realized $30,000 of cancellation of indebtedness from the permanent modification, all of which qualifies for the exclusion from income for qualified principal residence indebtedness under § 108(a)(1)(E). 1040ez free efile The trial period plan effective date also fell in 2010. 1040ez free efile B’s federal income tax return for 2010 was consistent with B’s reporting this discharge of indebtedness using the method described in section 6. 1040ez free efile 02(2) of this revenue procedure. 1040ez free efile That is, B’s 2010 return did not include income from discharge of indebtedness under HAMP-PRA, nor did the return contain a Form 982 reporting exclusion of any such discharge of indebtedness. 1040ez free efile The next year, B reported on line 10(b) of the 2011 Form 982 that B filed with B’s 2011 federal income tax return a $10,000 reduction in basis in the principal residence. 1040ez free efile For 2012, B chooses to change to reporting the discharge of indebtedness using the method described in section 6. 1040ez free efile 02(1) of this revenue procedure. 1040ez free efile Thus, B files a 2012 Form 982 with B’s timely filed (including extensions) 2012 federal income tax return, and on line 10(b) of that form, B reports a $20,000 basis reduction in the principal residence ($30,000 basis reduction that B would have excluded from income in 2010 using the method described in section 6. 1040ez free efile 02(1) of this revenue procedure, minus the $10,000 basis reduction that B reported on B’s 2011 Form 982). 1040ez free efile (4) If a HAMP-PRA borrower reports the entire HAMP-PRA discharge using the method described in section 6. 1040ez free efile 02(1) of this revenue procedure, and if that HAMP-PRA borrower’s mortgage loan ceases to be in good standing during the Three-year Period as described in section 2. 1040ez free efile 10 of this revenue procedure, then some or all of the anticipated reductions in the PRA Adjusted Forbearance Amount will not take place. 1040ez free efile Because the amount of these anticipated reductions was not included in determining the issue price of the new mortgage loan that, pursuant to § 1. 1040ez free efile 1001-3, the HAMP-PRA borrower is deemed to issue in satisfaction of the old mortgage loan, the issue price of the new mortgage loan was understated. 1040ez free efile Under these circumstances, the discharge of indebtedness income determined as of the date of the permanent modification will have been overstated. 1040ez free efile (5) The Service will not challenge a HAMP-PRA borrower who is described in section 6. 1040ez free efile 03(4) of this revenue procedure and who takes the following corrective measures: (i) If a HAMP-PRA borrower included any of the discharge of indebtedness in gross income, the HAMP-PRA borrower may file an amended return that does not include the amount of the discharge of indebtedness that was previously reported as gross income but that, because of the HAMP-PRA borrower’s failure to keep the new mortgage loan in good standing, was not ultimately discharged. 1040ez free efile The amended return should be for the taxable year in which the income was included (that is, the year of the permanent modification), provided the applicable statute of limitations remains open for that taxable year. 1040ez free efile (ii) If the HAMP-PRA borrower did not include any of the discharge of indebtedness in gross income (that is, if the HAMP-PRA borrower excluded all of it), the HAMP-PRA borrower may file a new Form 982 that the Service will treat as superseding the earlier Form 982. 1040ez free efile The new Form 982 will reflect the revised reduction in basis or in tax attributes (under § 108(h)(1) or § 108(b)). 1040ez free efile The new Form 982 should be the Form 982 for the year of the permanent modification and should be filed with the return for the taxable year in which the HAMP-PRA borrower’s mortgage loan ceased to be in good standing. 1040ez free efile . 1040ez free efile 04 HAMP-PRA borrowers who choose to treat the HAMP-PRA discharge as being realized on the dates on which the unpaid principal balance of the mortgage loan is reduced. 1040ez free efile (1) If a HAMP-PRA borrower chooses to realize the HAMP-PRA discharge at the times that the unpaid principal balance on the new mortgage loan is reduced, instead of at the time of the permanent modification, then the HAMP-PRA borrower’s federal income tax returns for the taxable year that contains the permanent modification and for the subsequent taxable years must not treat any of the discharge as being realized at the time of the permanent modification and must treat the entire HAMP-PRA discharge as being realized in the amounts—and at the times—of the reductions in the unpaid principal balance. 1040ez free efile Except as described in the last sentence of this paragraph, therefore, the income tax return for the year of the permanent modification must include no gross income from—nor report on Form 982 an exclusion of—any amount of the HAMP-PRA discharge. 1040ez free efile Instead, the HAMP-PRA discharge is included in gross income (or is reported on Form 982 as excluded from gross income) in the subsequent years in which the unpaid principal balance is reduced. 1040ez free efile If the first such reduction occurs in the year of the permanent modification, however, then the amount of any such reduction is reflected as an inclusion or exclusion on the federal income tax return for that year. 1040ez free efile (2) A HAMP-PRA borrower who has been using the method described in section 6. 1040ez free efile 02(1) of this revenue procedure may change to the method described in section 6. 1040ez free efile 02(2) but must comply with the consistency and open-year requirements described in section 6. 1040ez free efile 01 of this revenue procedure. 1040ez free efile SECTION 7. 1040ez free efile PENALTY RELIEF FOR 2012 . 1040ez free efile 01 The Service will not assert penalties under § 6721 or § 6722 against an investor for failing to timely file and furnish a 2012 Form 1099-C as required by section 5. 1040ez free efile 03 through 5. 1040ez free efile 04 and section 8. 1040ez free efile 02 of this revenue procedure with respect to discharge of indebtedness resulting from HAMP-PRA permanent modifications that take place during calendar year 2012 if the following requirements are satisfied: (1) Not later than February 28, 2013, a statement is sent to the HAMP-PRA borrower containing the following: (a) The HAMP-PRA borrower’s name, address, and taxpayer identification number; and (b) The date and amount of the discharge of indebtedness (as described in sections 4. 1040ez free efile 01 through 4. 1040ez free efile 04 of this revenue procedure) that is required to be reported for 2012. 1040ez free efile (2) Not later than March 28, 2013, a statement is sent to the Service. 1040ez free efile It must be in the form of a single statement that separately lists for each HAMP-PRA borrower the information specified in section 7. 1040ez free efile 01(1) of this revenue procedure. 1040ez free efile The statement should be sent to the Service at the following address: Internal Revenue Service Center Stop 6728AUSC Austin, TX 73301 . 1040ez free efile 02 The Service will not assert penalties under § 6721 or § 6722 with respect to any Forms 1099-MISC for 2012 that sections 5. 1040ez free efile 06 and 8. 1040ez free efile 02 of this revenue procedure require to be filed with the Service and furnished to taxpayers. 1040ez free efile . 1040ez free efile 03 Section 8. 1040ez free efile 03 and 8. 1040ez free efile 04 of this revenue procedure, below, describes penalty relief regarding Forms 1099-C and 1099-MISC for 2010 and 2011. 1040ez free efile SECTION 8. 1040ez free efile SCOPE AND EFFECTIVE DATE . 1040ez free efile 01 This revenue procedure applies to all borrowers, investors, and servicers who participate, or have participated, in the HAMP-PRA, regardless of when the permanent modification occurs. 1040ez free efile . 1040ez free efile 02 Section 5 of this revenue procedure is effective for Forms 1099-C and 1099-MISC due or filed after January 24, 2013. 1040ez free efile . 1040ez free efile 03 Because of the effective date in section 8. 1040ez free efile 02 of this revenue procedure, an investor is not subject to penalties under § 6721 or § 6722 on the grounds that the investor failed to timely file and furnish a 2010 or 2011 Form 1099-C as described in section 5. 1040ez free efile 03 through 5. 1040ez free efile 04 of this revenue procedure (or on the grounds that the investor filed or furnished a 2010 or 2011 Form 1099-C that is inconsistent with section 5. 1040ez free efile 03 through 5. 1040ez free efile 04 of this revenue procedure), provided that the investor demonstrates a good faith attempt to comply with the requirements of § 6050P and that the failure was not due to willful neglect. 1040ez free efile . 1040ez free efile 04 Because of the effective date in section 8. 1040ez free efile 02 of this revenue procedure, the Service will not assert penalties under § 6721 or § 6722 on the grounds of a failure to timely file and furnish a 2010 or 2011 Form 1099-MISC, as described in section 5. 1040ez free efile 06 of this revenue procedure. 1040ez free efile SECTION 9. 1040ez free efile DRAFTING INFORMATION The principal authors of this revenue procedure are Ronald J. 1040ez free efile Goldstein of the Office of Chief Counsel (Procedure and Administration); Shareen S. 1040ez free efile Pflanz and Sheldon A. 1040ez free efile Iskow of the Office of Chief Counsel (Income Tax and Accounting); and Andrea M. 1040ez free efile Hoffenson of the Office of Chief Counsel (Financial Institutions and Products). 1040ez free efile For further information regarding this revenue procedure, contact Procedure and Administration branch 1 at (202) 622-4910, Income Tax and Accounting branch 4 at (202) 622-4920, or Financial Institutions and Products branch 1 at (202) 622-3920 (not toll-free calls). 1040ez free efile Prev  Up  Next   Home   More Internal Revenue Bulletins
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IRS Warns of Pervasive Telephone Scam

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IR-2013-84, Oct. 31, 2013

WASHINGTON — The Internal Revenue Service today warned consumers about a sophisticated phone scam targeting taxpayers, including recent immigrants, throughout the country.

Victims are told they owe money to the IRS and it must be paid promptly through a pre-loaded debit card or wire transfer. If the victim refuses to cooperate, they are then threatened with arrest, deportation or suspension of a business or driver’s license. In many cases, the caller becomes hostile and insulting.

“This scam has hit taxpayers in nearly every state in the country.  We want to educate taxpayers so they can help protect themselves.  Rest assured, we do not and will not ask for credit card numbers over the phone, nor request a pre-paid debit card or wire transfer,” says IRS Acting Commissioner Danny Werfel. “If someone unexpectedly calls claiming to be from the IRS and threatens police arrest, deportation or license revocation if you don’t pay immediately, that is a sign that it really isn’t the IRS calling.” Werfel noted that the first IRS contact with taxpayers on a tax issue is likely to occur via mail

Other characteristics of this scam include:

  • Scammers use fake names and IRS badge numbers. They generally use common names and surnames to identify themselves.
  • Scammers may be able to recite the last four digits of a victim’s Social Security Number.
  • Scammers spoof the IRS toll-free number on caller ID to make it appear that it’s the IRS calling.
  • Scammers sometimes send bogus IRS emails to some victims to support their bogus calls.
  • Victims hear background noise of other calls being conducted to mimic a call site.
  • After threatening victims with jail time or driver’s license revocation, scammers hang up and others soon call back pretending to be from the local police or DMV, and the caller ID supports their claim.

If you get a phone call from someone claiming to be from the IRS, here’s what you should do:

  • If you know you owe taxes or you think you might owe taxes, call the IRS at 1.800.829.1040. The IRS employees at that line can help you with a payment issue – if there really is such an issue.
  • If you know you don’t owe taxes or have no reason to think that you owe any taxes (for example, you’ve never received a bill or the caller made some bogus threats as described above), then call and report the incident to the Treasury Inspector General for Tax Administration at 1.800.366.4484.
  • If you’ve been targeted by this scam, you should also contact the Federal Trade Commission and use their “FTC Complaint Assistant” at FTC.gov.  Please add "IRS Telephone Scam" to the comments of your complaint.

Taxpayers should be aware that there are other unrelated scams (such as a lottery sweepstakes) and solicitations (such as debt relief) that fraudulently claim to be from the IRS.

The IRS encourages taxpayers to be vigilant against phone and email scams that use the IRS as a lure. The IRS does not initiate contact with taxpayers by email to request personal or financial information.  This includes any type of electronic communication, such as text messages and social media channels. The IRS also does not ask for PINs, passwords or similar confidential access information for credit card, bank or other financial accounts. Recipients should not open any attachments or click on any links contained in the message. Instead, forward the e-mail to phishing@irs.gov.

More information on how to report phishing scams involving the IRS is available on the genuine IRS website, IRS.gov.

You can reblog the IRS tax scam alert via Tumblr.

 

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Page Last Reviewed or Updated: 01-Nov-2013

The 1040ez Free Efile

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