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1040x For Dummies

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1040x For Dummies

1040x for dummies 3. 1040x for dummies   Dispositions of Business Property Table of Contents Introduction Useful Items - You may want to see: What Is a Disposition of Property?Like-kind exchanges. 1040x for dummies How Do I Figure a Gain or Loss?Is My Gain or Loss Ordinary or Capital? Is My Capital Gain or Loss Short Term or Long Term? Where Do I Report Gains and Losses? Introduction If you dispose of business property, you may have a gain or loss that you report on Form 1040. 1040x for dummies However, in some cases you may have a gain that is not taxable or a loss that is not deductible. 1040x for dummies This chapter discusses whether you have a disposition, how to figure the gain or loss, and where to report the gain or loss. 1040x for dummies Useful Items - You may want to see: Publication 544 Sales and Other Dispositions of Assets Form (and Instructions) 4797 Sales of Business Property Sch D (Form 1040) Capital Gains and Losses See chapter 12 for information about getting publications and forms. 1040x for dummies What Is a Disposition of Property? A disposition of property includes the following transactions. 1040x for dummies You sell property for cash or other property. 1040x for dummies You exchange property for other property. 1040x for dummies You receive money as a tenant for the cancellation of a lease. 1040x for dummies You receive money for granting the exclusive use of a copyright throughout its life in a particular medium. 1040x for dummies You transfer property to satisfy a debt. 1040x for dummies You abandon property. 1040x for dummies Your bank or other financial institution forecloses on your mortgage or repossesses your property. 1040x for dummies Your property is damaged, destroyed, or stolen, and you receive property or money in payment. 1040x for dummies Your property is condemned, or disposed of under the threat of condemnation, and you receive property or money in payment. 1040x for dummies For details about damaged, destroyed, or stolen property, see Publication 547, Casualties, Disasters, and Thefts. 1040x for dummies For details about other dispositions, see chapter 1 in Publication 544. 1040x for dummies Nontaxable exchanges. 1040x for dummies   Certain exchanges of property are not taxable. 1040x for dummies This means any gain from the exchange is not recognized and you cannot deduct any loss. 1040x for dummies Your gain or loss will not be recognized until you sell or otherwise dispose of the property you receive. 1040x for dummies Like-kind exchanges. 1040x for dummies   A like-kind exchange is the exchange of property for the same kind of property. 1040x for dummies It is the most common type of nontaxable exchange. 1040x for dummies To be a like-kind exchange, the property traded and the property received must be both of the following. 1040x for dummies Business or investment property. 1040x for dummies Like property. 1040x for dummies   Report the exchange of like-kind property on Form 8824, Like-Kind Exchanges. 1040x for dummies For more information about like-kind exchanges, see chapter 1 in Publication 544. 1040x for dummies Installment sales. 1040x for dummies   An installment sale is a sale of property where you receive at least one payment after the tax year of the sale. 1040x for dummies If you finance the buyer's purchase of your property, instead of having the buyer get a loan or mortgage from a third party, you probably have an installment sale. 1040x for dummies   For more information about installment sales, see Publication 537, Installment Sales. 1040x for dummies Sale of a business. 1040x for dummies   The sale of a business usually is not a sale of one asset. 1040x for dummies Instead, all the assets of the business are sold. 1040x for dummies Generally, when this occurs, each asset is treated as being sold separately for determining the treatment of gain or loss. 1040x for dummies   Both the buyer and seller involved in the sale of a business must report to the IRS the allocation of the sales price among the business assets. 1040x for dummies Use Form 8594, Asset Acquisition Statement Under Section 1060, to provide this information. 1040x for dummies The buyer and seller should each attach Form 8594 to their federal income tax return for the year in which the sale occurred. 1040x for dummies   For more information about the sale of a business, see chapter 2 of Publication 544. 1040x for dummies How Do I Figure a Gain or Loss? Table 3-1. 1040x for dummies How To Figure a Gain or Loss IF your. 1040x for dummies . 1040x for dummies . 1040x for dummies THEN you have a. 1040x for dummies . 1040x for dummies . 1040x for dummies Adjusted basis is more than the amount realized Loss. 1040x for dummies Amount realized is more than the adjusted basis Gain. 1040x for dummies Basis, adjusted basis, amount realized, fair market value, and amount recognized are defined next. 1040x for dummies You need to know these definitions to figure your gain or loss. 1040x for dummies Basis. 1040x for dummies   The cost or purchase price of property is usually its basis for figuring the gain or loss from its sale or other disposition. 1040x for dummies However, if you acquired the property by gift, inheritance, or in some way other than buying it, you must use a basis other than its cost. 1040x for dummies For more information about basis, see Publication 551, Basis of Assets. 1040x for dummies Adjusted basis. 1040x for dummies   The adjusted basis of property is your original cost or other basis plus certain additions, and minus certain deductions such as depreciation and casualty losses. 1040x for dummies In determining gain or loss, the costs of transferring property to a new owner, such as selling expenses, are added to the adjusted basis of the property. 1040x for dummies Amount realized. 1040x for dummies   The amount you realize from a disposition is the total of all money you receive plus the fair market value of all property or services you receive. 1040x for dummies The amount you realize also includes any of your liabilities that were assumed by the buyer and any liabilities to which the property you transferred is subject, such as real estate taxes or a mortgage. 1040x for dummies Fair market value. 1040x for dummies   Fair market value is the price at which the property would change hands between a buyer and a seller, neither having to buy or sell, and both having reasonable knowledge of all necessary facts. 1040x for dummies Amount recognized. 1040x for dummies   Your gain or loss realized from a disposition of property is usually a recognized gain or loss for tax purposes. 1040x for dummies Recognized gains must be included in gross income. 1040x for dummies Recognized losses are deductible from gross income. 1040x for dummies However, a gain or loss realized from certain exchanges of property is not recognized. 1040x for dummies See  Nontaxable exchanges, earlier. 1040x for dummies Also, you cannot deduct a loss from the disposition of property held for personal use. 1040x for dummies Is My Gain or Loss Ordinary or Capital? You must classify your gains and losses as either ordinary or capital gains or losses. 1040x for dummies You must do this to figure your net capital gain or loss. 1040x for dummies Generally, you will have a capital gain or loss if you dispose of a capital asset. 1040x for dummies For the most part, everything you own and use for personal purposes or investment is a capital asset. 1040x for dummies Certain property you use in your business is not a capital asset. 1040x for dummies A gain or loss from a disposition of this property is an ordinary gain or loss. 1040x for dummies However, if you held the property longer than 1 year, you may be able to treat the gain or loss as a capital gain or loss. 1040x for dummies These gains and losses are called section 1231 gains and losses. 1040x for dummies For more information about ordinary and capital gains and losses, see chapters 2 and 3 in Publication 544. 1040x for dummies Is My Capital Gain or Loss Short Term or Long Term? If you have a capital gain or loss, you must determine whether it is long term or short term. 1040x for dummies Whether a gain or loss is long or short term depends on how long you own the property before you dispose of it. 1040x for dummies The time you own property before disposing of it is called the holding period. 1040x for dummies Table 3-2. 1040x for dummies Do I Have a Short-Term or Long-Term Gain or Loss? IF you hold the property. 1040x for dummies . 1040x for dummies . 1040x for dummies THEN you have a. 1040x for dummies . 1040x for dummies . 1040x for dummies 1 year or less Short-term capital gain or loss. 1040x for dummies More than 1 year Long-term capital gain or loss. 1040x for dummies For more information about short-term and long-term capital gains and losses, see chapter 4 of Publication 544. 1040x for dummies Where Do I Report Gains and Losses? Report gains and losses from the following dispositions on the forms indicated. 1040x for dummies The instructions for the forms explain how to fill them out. 1040x for dummies Dispositions of business property and depreciable property. 1040x for dummies   Use Form 4797. 1040x for dummies If you have taxable gain, you may also have to use Schedule D (Form 1040). 1040x for dummies Like-kind exchanges. 1040x for dummies   Use Form 8824, Like-Kind Exchanges. 1040x for dummies You may also have to use Form 4797 and Schedule D (Form 1040). 1040x for dummies Installment sales. 1040x for dummies   Use Form 6252, Installment Sale Income. 1040x for dummies You may also have to use Form 4797 and Schedule D (Form 1040). 1040x for dummies Casualties and thefts. 1040x for dummies   Use Form 4684, Casualties and Thefts. 1040x for dummies You may also have to use Form 4797. 1040x for dummies Condemned property. 1040x for dummies   Use Form 4797. 1040x for dummies You may also have to use Schedule D (Form 1040). 1040x for dummies Prev  Up  Next   Home   More Online Publications
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The 1040x For Dummies

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