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2011 Tax

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2011 Tax

2011 tax Publication 575 - Additional Material Table of Contents Worksheet A. 2011 tax Simplified Method 1. 2011 tax Enter the total pension or annuity payments received this year. 2011 tax Also, add this amount to the total for Form 1040, line 16a; Form 1040A, line 12a; or Form 1040NR, line 17a 1. 2011 tax   2. 2011 tax Enter your cost in the plan (contract) at the annuity starting date plus any death benefit exclusion. 2011 tax * See Cost (Investment in the Contract) , earlier 2. 2011 tax   Note: If your annuity starting date was before this year and you completed this worksheet last year, skip line 3 and enter the amount from line 4 of last year's worksheet on line 4 below (even if the amount of your pension or annuity has changed). 2011 tax Otherwise, go to line 3. 2011 tax   3. 2011 tax Enter the appropriate number from Table 1 below. 2011 tax But if your annuity starting date was after 1997 and the payments are for your life and that of your beneficiary, enter the appropriate number from Table 2 below. 2011 tax 3. 2011 tax   4. 2011 tax Divide line 2 by the number on line 3 4. 2011 tax   5. 2011 tax Multiply line 4 by the number of months for which this year's payments were made. 2011 tax If your annuity starting date was before 1987, enter this amount on line 8 below and skip lines 6, 7, 10, and 11. 2011 tax Otherwise, go to line 6 5. 2011 tax   6. 2011 tax Enter any amounts previously recovered tax free in years after 1986. 2011 tax This is the amount shown on line 10 of your worksheet for last year 6. 2011 tax   7. 2011 tax Subtract line 6 from line 2 7. 2011 tax   8. 2011 tax Enter the smaller of line 5 or line 7 8. 2011 tax   9. 2011 tax Taxable amount for year. 2011 tax Subtract line 8 from line 1. 2011 tax Enter the result, but not less than zero. 2011 tax Also, add this amount to the total for Form 1040, line 16b; Form 1040A, line 12b; or Form 1040NR, line 17b. 2011 tax  Note: If your Form 1099-R shows a larger taxable amount, use the amount figured on this line instead. 2011 tax If you are a retired public safety officer, see Insurance Premiums for Retired Public Safety Officers , earlier, before entering an amount on your tax return 9. 2011 tax   10. 2011 tax Was your annuity starting date before 1987? □ Yes. 2011 tax STOP. 2011 tax Do not complete the rest of this worksheet. 2011 tax  □ No. 2011 tax Add lines 6 and 8. 2011 tax This is the amount you have recovered tax free through 2013. 2011 tax You will need this number if you need to fill out this worksheet next year 10. 2011 tax   11. 2011 tax Balance of cost to be recovered. 2011 tax Subtract line 10 from line 2. 2011 tax If zero, you will not have to complete this worksheet next year. 2011 tax The payments you receive next year will generally be fully taxable 11. 2011 tax   * A death benefit exclusion (up to $5,000) applied to certain benefits received by employees who died before August 21, 1996. 2011 tax Table 1 for Line 3 Above   IF the age at  annuity starting date was . 2011 tax . 2011 tax . 2011 tax         AND your annuity starting date was—     BEFORE November 19, 1996,  enter on line 3 . 2011 tax . 2011 tax . 2011 tax AFTER November 18, 1996,  enter on line 3 . 2011 tax . 2011 tax . 2011 tax   55 or under 300 360   56-60 260 310   61-65 240 260   66-70 170 210   71 or over 120 160 Table 2 for Line 3 Above   IF the combined ages at annuity starting date were . 2011 tax . 2011 tax . 2011 tax   THEN enter on line 3 . 2011 tax . 2011 tax . 2011 tax         110 or under   410         111-120   360         121-130   310         131-140   260         141 or over   210       Prev  Up  Next   Home   More Online Publications
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Personal Finance

Find government information in managing your finances, including credit, debt, home ownership, money management, retirement and estate planning and more.

The 2011 Tax

2011 tax 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. 2011 tax Appendix A — Summary Record of Traditional IRA(s) for 2013 and Worksheet for Determining Required Minimum Distributions. 2011 tax Appendix B — Worksheets you use if you receive social security benefits and are subject to the IRA deduction phaseout rules. 2011 tax A filled-in example is included. 2011 tax Worksheet 1, Computation of Modified AGI. 2011 tax Worksheet 2, Computation of Traditional IRA Deduction for 2013. 2011 tax Worksheet 3, Computation of Taxable Social Security Benefits. 2011 tax Comprehensive Example and completed worksheets. 2011 tax Appendix C — Life Expectancy Tables. 2011 tax 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. 2011 tax Table I (Single Life Expectancy). 2011 tax Table II (Joint Life and Last Survivor Expectancy). 2011 tax Table III (Uniform Lifetime). 2011 tax Appendix A. 2011 tax Summary Record of Traditional IRA(s) for 2013   Name ______________________________________ I was □ covered □ not covered by my employer's retirement plan during the year. 2011 tax 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. 2011 tax         2. 2011 tax         3. 2011 tax         4. 2011 tax         5. 2011 tax         6. 2011 tax         7. 2011 tax         8. 2011 tax         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. 2011 tax             2. 2011 tax             3. 2011 tax             4. 2011 tax             5. 2011 tax             6. 2011 tax             7. 2011 tax             8. 2011 tax             Total               Basis of all traditional IRAs for 2013 and earlier years (from Form 8606, line 14) $ Note. 2011 tax You should keep copies of your income tax return, and Forms W-2, 8606, and 5498. 2011 tax Appendix A. 2011 tax (Continued) Worksheet for Determining Required Minimum Distributions 1. 2011 tax Age 70½ 71½ 72½ 73½ 74½ 2. 2011 tax Year age was reached           3. 2011 tax Value of IRA at the close of business on  December 31 of the year immediately prior to the year on line 21           4. 2011 tax Distribution period from Table III or life expectancy  from Life Expectancy Table I or Table II2           5. 2011 tax Required distribution (divide line 3 by line 4)3                         1. 2011 tax Age 75½ 76½ 77½ 78½ 79½ 2. 2011 tax Year age was reached           3. 2011 tax Value of IRA at the close of business on  December 31 of the year immediately prior to the year on line 21           4. 2011 tax Distribution period from Table III or life expectancy from Life Expectancy Table I or Table II2           5. 2011 tax Required distribution (divide line 3 by line 4)3                         1. 2011 tax Age 80½ 81½ 82½ 83½ 84½ 2. 2011 tax Year age was reached           3. 2011 tax Value of IRA at the close of business on  December 31 of the year immediately prior to the year on line 21           4. 2011 tax Distribution period from Table III or life expectancy from Life Expectancy Table I or Table II2           5. 2011 tax Required distribution (divide line 3 by line 4)3                         1. 2011 tax Age 85½ 86½ 87½ 88½ 89½ 2. 2011 tax Year age was reached           3. 2011 tax Value of IRA at the close of business on  December 31 of the year immediately prior to the year on line 21           4. 2011 tax Distribution period from Table III or life expectancy from Life Expectancy Table I or Table II2           5. 2011 tax 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. 2011 tax 2Use the appropriate life expectancy or distribution period for each year and for each IRA. 2011 tax 3If you have more than one IRA, you must withdraw an amount equal to the total of the required distributions figured for each IRA. 2011 tax You can, however, withdraw the total from one IRA or from more than one IRA. 2011 tax Appendix B. 2011 tax 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. 2011 tax (See Are You Covered by an Employer Plan? in chapter 1. 2011 tax )  Use Worksheet 1 to figure your modified adjusted gross income. 2011 tax This amount is needed in the computation of your IRA deduction, if any, which is figured using Worksheet 2. 2011 tax   The IRA deduction figured using Worksheet 2 is entered on your tax return. 2011 tax Worksheet 1 Computation of Modified AGI (For use only by taxpayers who receive social security benefits)   Filing Status — Check only one box:  □ A. 2011 tax Married filing jointly  □ B. 2011 tax Single, Head of Household, Qualifying Widow(er), or Married filing separately and  lived apart from your spouse during the entire year  □ C. 2011 tax Married filing separately and lived with your spouse at any time during the year     1. 2011 tax 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. 2011 tax )  1. 2011 tax   2. 2011 tax Enter the amount in box 5 of all Forms SSA-1099 and Forms RRB-1099  2. 2011 tax   3. 2011 tax Enter one-half of line 2  3. 2011 tax   4. 2011 tax Enter the amount of any foreign earned income exclusion, foreign housing exclusion, U. 2011 tax S. 2011 tax 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. 2011 tax   5. 2011 tax Enter the amount of any tax-exempt interest reported on line 8b of Form 1040 or 1040A  5. 2011 tax   6. 2011 tax Add lines 1, 3, 4, and 5  6. 2011 tax   7. 2011 tax Enter the amount listed below for your filing status. 2011 tax $32,000 if you checked box A above. 2011 tax $25,000 if you checked box B above. 2011 tax $0 if you checked box C above. 2011 tax  7. 2011 tax   8. 2011 tax Subtract line 7 from line 6. 2011 tax If zero or less, enter -0- on this line  8. 2011 tax   9. 2011 tax If line 8 is zero, skip to line 17, enter -0-, and continue with line 18. 2011 tax   If line 8 is more than zero, enter the amount listed below for your filing status. 2011 tax $12,000 if you checked box A above. 2011 tax $9,000 if you checked box B above. 2011 tax $0 if you checked box C above  9. 2011 tax   10. 2011 tax Subtract line 9 from line 8. 2011 tax If zero or less, enter -0-  10. 2011 tax   11. 2011 tax Enter the smaller of line 8 or line 9  11. 2011 tax   12. 2011 tax Enter one-half of line 11  12. 2011 tax   13. 2011 tax Enter the smaller of line 3 or line 12  13. 2011 tax   14. 2011 tax Multiply line 10 by . 2011 tax 85. 2011 tax If line 10 is zero, enter -0-  14. 2011 tax   15. 2011 tax Add lines 13 and 14  15. 2011 tax   16. 2011 tax Multiply line 2 by . 2011 tax 85  16. 2011 tax   17. 2011 tax Taxable benefits to be included in modified AGI for traditional IRA deduction purposes. 2011 tax  Enter the smaller of line 15 or line 16  17. 2011 tax   18. 2011 tax 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. 2011 tax   19. 2011 tax Modified AGI for determining your reduced traditional IRA deduction — add lines 1, 17, and 18. 2011 tax Enter here and on line 2 of Worksheet 2, next  19. 2011 tax   Appendix B. 2011 tax (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 . 2011 tax . 2011 tax . 2011 tax AND your modified AGI is over . 2011 tax . 2011 tax . 2011 tax THEN enter on line 1 below . 2011 tax . 2011 tax . 2011 tax                 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. 2011 tax Skip this worksheet, proceed to Worksheet 3, and enter your IRA deduction on line 2 of Worksheet 3. 2011 tax  **If you did not live with your spouse at any time during the year, consider your filing status as single. 2011 tax  Note. 2011 tax If you were married and you or your spouse worked and you both contributed to IRAs, figure the deduction for each of you separately. 2011 tax               1. 2011 tax Enter the applicable amount from above 1. 2011 tax   2. 2011 tax Enter your modified AGI from Worksheet 1, line 19 2. 2011 tax     Note. 2011 tax If line 2 is equal to or more than the amount on line 1, stop here; your traditional IRA contributions are not deductible. 2011 tax Proceed to Worksheet 3. 2011 tax     3. 2011 tax Subtract line 2 from line 1 3. 2011 tax   4. 2011 tax Multiply line 3 by the percentage below that applies to you. 2011 tax If the result is not a multiple of $10, round it to the next highest multiple of $10. 2011 tax (For example, $611. 2011 tax 40 is rounded to $620. 2011 tax ) However, if the result is less than $200, enter $200. 2011 tax       Married filing jointly or qualifying widow(er) and you are covered by an employer plan, multiply line 3 by 27. 2011 tax 5%  (. 2011 tax 275) (by 32. 2011 tax 5% (. 2011 tax 325) if you are age 50 or older). 2011 tax All others, multiply line 3 by 55% (. 2011 tax 55) (by 65% (. 2011 tax 65) if you are age 50 or older). 2011 tax 4. 2011 tax   5. 2011 tax 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). 2011 tax 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. 2011 tax   6. 2011 tax 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. 2011 tax   7. 2011 tax Deduction. 2011 tax Compare lines 4, 5, and 6. 2011 tax Enter the smallest amount here (or a smaller amount if you choose). 2011 tax Enter this amount on the Form 1040 or 1040A line for your IRA. 2011 tax (If the amount on line 6 is more than the amount on line 7, complete line 8. 2011 tax ) 7. 2011 tax   8. 2011 tax Nondeductible contributions. 2011 tax Subtract line 7 from line 5 or 6, whichever is smaller. 2011 tax Enter the result here and on line 1 of your Form 8606, Nondeductible IRAs. 2011 tax 8. 2011 tax   Appendix B. 2011 tax (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. 2011 tax Married filing jointly                   □ B. 2011 tax Single, Head of Household, Qualifying Widow(er), or Married filing separately  and lived apart from your spouse during the entire year                   □ C. 2011 tax Married filing separately and lived with your spouse at any time during the  year             1. 2011 tax 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. 2011 tax ) 1. 2011 tax   2. 2011 tax Deduction(s) from line 7 of Worksheet(s) 2 2. 2011 tax   3. 2011 tax Subtract line 2 from line 1 3. 2011 tax   4. 2011 tax Enter amount in box 5 of all Forms SSA-1099 and Forms RRB-1099 4. 2011 tax   5. 2011 tax Enter one-half of line 4 5. 2011 tax   6. 2011 tax Enter the amount of any foreign earned income exclusion, foreign housing exclusion, exclusion of income from U. 2011 tax S. 2011 tax 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. 2011 tax   7. 2011 tax Enter the amount of any tax-exempt interest reported on line 8b of Form 1040 or 1040A 7. 2011 tax   8. 2011 tax Add lines 3, 5, 6, and 7 8. 2011 tax   9. 2011 tax Enter the amount listed below for your filing status. 2011 tax $32,000 if you checked box A above. 2011 tax $25,000 if you checked box B above. 2011 tax $0 if you checked box C above. 2011 tax 9. 2011 tax   10. 2011 tax Subtract line 9 from line 8. 2011 tax If zero or less, enter -0- on this line. 2011 tax 10. 2011 tax   11. 2011 tax If line 10 is zero, stop here. 2011 tax None of your social security benefits are taxable. 2011 tax  If line 10 is more than zero, enter the amount listed below for your filing status. 2011 tax $12,000 if you checked box A above. 2011 tax $9,000 if you checked box B above. 2011 tax $0 if you checked box C above. 2011 tax 11. 2011 tax   12. 2011 tax Subtract line 11 from line 10. 2011 tax If zero or less, enter -0- 12. 2011 tax   13. 2011 tax Enter the smaller of line 10 or line 11 13. 2011 tax   14. 2011 tax Enter one-half of line 13 . 2011 tax 14. 2011 tax   15. 2011 tax Enter the smaller of line 5 or line 14 15. 2011 tax   16. 2011 tax Multiply line 12 by . 2011 tax 85. 2011 tax If line 12 is zero, enter -0- 16. 2011 tax   17. 2011 tax Add lines 15 and 16 17. 2011 tax   18. 2011 tax Multiply line 4 by . 2011 tax 85 18. 2011 tax   19. 2011 tax Taxable social security benefits. 2011 tax Enter the smaller of line 17 or line 18 19. 2011 tax   Appendix B. 2011 tax (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. 2011 tax He is 65 years old and had 2013 wages of $89,500. 2011 tax His wife did not work in 2013. 2011 tax He also received social security benefits of $12,000 and made a $6,000 contribution to his traditional IRA for the year. 2011 tax He had no foreign income, no tax-exempt interest, and no adjustments to income on lines 23 through 36 on his Form 1040. 2011 tax He participated in a section 401(k) retirement plan at work. 2011 tax  John completes worksheets 1 and 2. 2011 tax Worksheet 2 shows that his 2013 IRA deduction is $4,980. 2011 tax 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). 2011 tax  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. 2011 tax Worksheet 1 Computation of Modified AGI (For use only by taxpayers who receive social security benefits)   Filing Status — Check only one box:  ☑ A. 2011 tax Married filing jointly  □ B. 2011 tax Single, Head of Household, Qualifying Widow(er), or Married filing separately and lived apart from your spouse during the entire year  □ C. 2011 tax Married filing separately and lived with your spouse at any time during the year     1. 2011 tax 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. 2011 tax ) 1. 2011 tax 89,500 2. 2011 tax Enter the amount in box 5 of all Forms SSA-1099 and Forms RRB-1099 2. 2011 tax 12,000 3. 2011 tax Enter one-half of line 2 3. 2011 tax 6,000 4. 2011 tax Enter the amount of any foreign earned income exclusion, foreign housing exclusion, U. 2011 tax S. 2011 tax 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. 2011 tax 0 5. 2011 tax Enter the amount of any tax-exempt interest reported on line 8b of Form 1040 or 1040A 5. 2011 tax 0 6. 2011 tax Add lines 1, 3, 4, and 5 6. 2011 tax 95,500 7. 2011 tax Enter the amount listed below for your filing status. 2011 tax $32,000 if you checked box A above. 2011 tax $25,000 if you checked box B above. 2011 tax $0 if you checked box C above. 2011 tax 7. 2011 tax 32,000 8. 2011 tax Subtract line 7 from line 6. 2011 tax If zero or less, enter -0- on this line 8. 2011 tax 63,500 9. 2011 tax If line 8 is zero, skip to line 17, enter -0-, and continue with line 18. 2011 tax   If line 8 is more than zero, enter the amount listed below for your filing status. 2011 tax $12,000 if you checked box A above. 2011 tax $9,000 if you checked box B above. 2011 tax $0 if you checked box C above 9. 2011 tax 12,000 10. 2011 tax Subtract line 9 from line 8. 2011 tax If zero or less, enter -0- 10. 2011 tax 51,500 11. 2011 tax Enter the smaller of line 8 or line 9 11. 2011 tax 12,000 12. 2011 tax Enter one-half of line 11 12. 2011 tax 6,000 13. 2011 tax Enter the smaller of line 3 or line 12 13. 2011 tax 6,000 14. 2011 tax Multiply line 10 by . 2011 tax 85. 2011 tax If line 10 is zero, enter -0- 14. 2011 tax 43,775 15. 2011 tax Add lines 13 and 14 15. 2011 tax 49,775 16. 2011 tax Multiply line 2 by . 2011 tax 85 16. 2011 tax 10,200 17. 2011 tax Taxable benefits to be included in modified AGI for traditional IRA deduction purposes. 2011 tax  Enter the smaller of line 15 or line 16 17. 2011 tax 10,200 18. 2011 tax 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. 2011 tax 0 19. 2011 tax Modified AGI for determining your reduced traditional IRA deduction — add lines 1, 17, and 18. 2011 tax Enter here and on line 2 of Worksheet 2, next 19. 2011 tax 99,700 Appendix B. 2011 tax (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 . 2011 tax . 2011 tax . 2011 tax AND your modified AGI is over . 2011 tax . 2011 tax . 2011 tax THEN enter on line 1 below . 2011 tax . 2011 tax . 2011 tax                 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. 2011 tax Skip this worksheet, proceed to Worksheet 3, and enter your IRA deduction on line 2 of Worksheet 3. 2011 tax  **If you did not live with your spouse at any time during the year, consider your filing status as single. 2011 tax  Note. 2011 tax If you were married and you or your spouse worked and you both contributed to IRAs, figure the deduction for each of you separately. 2011 tax               1. 2011 tax Enter the applicable amount from above 1. 2011 tax 115,000 2. 2011 tax Enter your modified AGI from Worksheet 1, line 19 2. 2011 tax 99,700   Note. 2011 tax If line 2 is equal to or more than the amount on line 1, stop here; your traditional IRA contributions are not deductible. 2011 tax Proceed to Worksheet 3. 2011 tax     3. 2011 tax Subtract line 2 from line 1 3. 2011 tax 15,300 4. 2011 tax Multiply line 3 by the percentage below that applies to you. 2011 tax If the result is not a multiple of $10, round it to the next highest multiple of $10. 2011 tax (For example, $611. 2011 tax 40 is rounded to $620. 2011 tax ) However, if the result is less than $200, enter $200. 2011 tax       Married filing jointly or qualifying widow(er) and you are covered by an employer plan, multiply line 3 by 27. 2011 tax 5%  (. 2011 tax 275) (by 32. 2011 tax 5% (. 2011 tax 325) if you are age 50 or older). 2011 tax All others, multiply line 3 by 55% (. 2011 tax 55) (by 65% (. 2011 tax 65) if you are age 50 or older). 2011 tax 4. 2011 tax 4,980 5. 2011 tax 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). 2011 tax 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. 2011 tax 89,500 6. 2011 tax 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. 2011 tax 6,000 7. 2011 tax Deduction. 2011 tax Compare lines 4, 5, and 6. 2011 tax Enter the smallest amount here (or a smaller amount if you choose). 2011 tax Enter this amount on the Form 1040 or 1040A line for your IRA. 2011 tax (If the amount on line 6 is more than the amount on line 7, complete line 8. 2011 tax ) 7. 2011 tax 4,980 8. 2011 tax Nondeductible contributions. 2011 tax Subtract line 7 from line 5 or 6, whichever is smaller. 2011 tax Enter the result here and on line 1 of your Form 8606, Nondeductible IRAs. 2011 tax 8. 2011 tax 1,020 Appendix B. 2011 tax (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. 2011 tax Married filing jointly                   □ B. 2011 tax Single, Head of Household, Qualifying Widow(er), or Married filing separately  and lived apart from your spouse during the entire year                   □ C. 2011 tax Married filing separately and lived with your spouse at any time during the  year             1. 2011 tax 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. 2011 tax ) 1. 2011 tax 89,500 2. 2011 tax Deduction(s) from line 7 of Worksheet(s) 2 2. 2011 tax 4,980 3. 2011 tax Subtract line 2 from line 1 3. 2011 tax 84,520 4. 2011 tax Enter amount in box 5 of all Forms SSA-1099 and Forms RRB-1099 4. 2011 tax 12,000 5. 2011 tax Enter one-half of line 4 5. 2011 tax 6,000 6. 2011 tax Enter the amount of any foreign earned income exclusion, foreign housing exclusion, exclusion of income from U. 2011 tax S. 2011 tax 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. 2011 tax 0 7. 2011 tax Enter the amount of any tax-exempt interest reported on line 8b of Form 1040 or 1040A 7. 2011 tax 0 8. 2011 tax Add lines 3, 5, 6, and 7 8. 2011 tax 90,520 9. 2011 tax Enter the amount listed below for your filing status. 2011 tax $32,000 if you checked box A above. 2011 tax $25,000 if you checked box B above. 2011 tax $0 if you checked box C above. 2011 tax 9. 2011 tax 32,000 10. 2011 tax Subtract line 9 from line 8. 2011 tax If zero or less, enter -0- on this line. 2011 tax 10. 2011 tax 58,520 11. 2011 tax If line 10 is zero, stop here. 2011 tax None of your social security benefits are taxable. 2011 tax  If line 10 is more than zero, enter the amount listed below for your filing status. 2011 tax $12,000 if you checked box A above. 2011 tax $9,000 if you checked box B above. 2011 tax $0 if you checked box C above. 2011 tax 11. 2011 tax 12,000 12. 2011 tax Subtract line 11 from line 10. 2011 tax If zero or less, enter -0- 12. 2011 tax 46,520 13. 2011 tax Enter the smaller of line 10 or line 11 13. 2011 tax 12,000 14. 2011 tax Enter one-half of line 13 . 2011 tax 14. 2011 tax 6,000 15. 2011 tax Enter the smaller of line 5 or line 14 15. 2011 tax 6,000 16. 2011 tax Multiply line 12 by . 2011 tax 85. 2011 tax If line 12 is zero, enter -0- 16. 2011 tax 39,542 17. 2011 tax Add lines 15 and 16 17. 2011 tax 45,542 18. 2011 tax Multiply line 4 by . 2011 tax 85 18. 2011 tax 10,200 19. 2011 tax Taxable social security benefits. 2011 tax Enter the smaller of line 17 or line 18 19. 2011 tax 10,200 Appendix C. 2011 tax Life Expectancy Tables   Table I (Single Life Expectancy) (For Use by Beneficiaries)         Age Life Expectancy Age Life Expectancy 0 82. 2011 tax 4 28 55. 2011 tax 3 1 81. 2011 tax 6 29 54. 2011 tax 3 2 80. 2011 tax 6 30 53. 2011 tax 3 3 79. 2011 tax 7 31 52. 2011 tax 4 4 78. 2011 tax 7 32 51. 2011 tax 4 5 77. 2011 tax 7 33 50. 2011 tax 4 6 76. 2011 tax 7 34 49. 2011 tax 4 7 75. 2011 tax 8 35 48. 2011 tax 5 8 74. 2011 tax 8 36 47. 2011 tax 5 9 73. 2011 tax 8 37 46. 2011 tax 5 10 72. 2011 tax 8 38 45. 2011 tax 6 11 71. 2011 tax 8 39 44. 2011 tax 6 12 70. 2011 tax 8 40 43. 2011 tax 6 13 69. 2011 tax 9 41 42. 2011 tax 7 14 68. 2011 tax 9 42 41. 2011 tax 7 15 67. 2011 tax 9 43 40. 2011 tax 7 16 66. 2011 tax 9 44 39. 2011 tax 8 17 66. 2011 tax 0 45 38. 2011 tax 8 18 65. 2011 tax 0 46 37. 2011 tax 9 19 64. 2011 tax 0 47 37. 2011 tax 0 20 63. 2011 tax 0 48 36. 2011 tax 0 21 62. 2011 tax 1 49 35. 2011 tax 1 22 61. 2011 tax 1 50 34. 2011 tax 2 23 60. 2011 tax 1 51 33. 2011 tax 3 24 59. 2011 tax 1 52 32. 2011 tax 3 25 58. 2011 tax 2 53 31. 2011 tax 4 26 57. 2011 tax 2 54 30. 2011 tax 5 27 56. 2011 tax 2 55 29. 2011 tax 6 Appendix C. 2011 tax (Continued)   Table I (Single Life Expectancy) (For Use by Beneficiaries)         Age Life Expectancy Age Life Expectancy 56 28. 2011 tax 7 84 8. 2011 tax 1 57 27. 2011 tax 9 85 7. 2011 tax 6 58 27. 2011 tax 0 86 7. 2011 tax 1 59 26. 2011 tax 1 87 6. 2011 tax 7 60 25. 2011 tax 2 88 6. 2011 tax 3 61 24. 2011 tax 4 89 5. 2011 tax 9 62 23. 2011 tax 5 90 5. 2011 tax 5 63 22. 2011 tax 7 91 5. 2011 tax 2 64 21. 2011 tax 8 92 4. 2011 tax 9 65 21. 2011 tax 0 93 4. 2011 tax 6 66 20. 2011 tax 2 94 4. 2011 tax 3 67 19. 2011 tax 4 95 4. 2011 tax 1 68 18. 2011 tax 6 96 3. 2011 tax 8 69 17. 2011 tax 8 97 3. 2011 tax 6 70 17. 2011 tax 0 98 3. 2011 tax 4 71 16. 2011 tax 3 99 3. 2011 tax 1 72 15. 2011 tax 5 100 2. 2011 tax 9 73 14. 2011 tax 8 101 2. 2011 tax 7 74 14. 2011 tax 1 102 2. 2011 tax 5 75 13. 2011 tax 4 103 2. 2011 tax 3 76 12. 2011 tax 7 104 2. 2011 tax 1 77 12. 2011 tax 1 105 1. 2011 tax 9 78 11. 2011 tax 4 106 1. 2011 tax 7 79 10. 2011 tax 8 107 1. 2011 tax 5 80 10. 2011 tax 2 108 1. 2011 tax 4 81 9. 2011 tax 7 109 1. 2011 tax 2 82 9. 2011 tax 1 110 1. 2011 tax 1 83 8. 2011 tax 6 111 and over 1. 2011 tax 0 Appendix C. 2011 tax 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. 2011 tax 1 69. 2011 tax 6 69. 2011 tax 1 68. 2011 tax 7 68. 2011 tax 3 67. 2011 tax 9 67. 2011 tax 5 67. 2011 tax 2 66. 2011 tax 9 66. 2011 tax 6 21 69. 2011 tax 6 69. 2011 tax 1 68. 2011 tax 6 68. 2011 tax 2 67. 2011 tax 7 67. 2011 tax 3 66. 2011 tax 9 66. 2011 tax 6 66. 2011 tax 2 65. 2011 tax 9 22 69. 2011 tax 1 68. 2011 tax 6 68. 2011 tax 1 67. 2011 tax 6 67. 2011 tax 2 66. 2011 tax 7 66. 2011 tax 3 65. 2011 tax 9 65. 2011 tax 6 65. 2011 tax 2 23 68. 2011 tax 7 68. 2011 tax 2 67. 2011 tax 6 67. 2011 tax 1 66. 2011 tax 6 66. 2011 tax 2 65. 2011 tax 7 65. 2011 tax 3 64. 2011 tax 9 64. 2011 tax 6 24 68. 2011 tax 3 67. 2011 tax 7 67. 2011 tax 2 66. 2011 tax 6 66. 2011 tax 1 65. 2011 tax 6 65. 2011 tax 2 64. 2011 tax 7 64. 2011 tax 3 63. 2011 tax 9 25 67. 2011 tax 9 67. 2011 tax 3 66. 2011 tax 7 66. 2011 tax 2 65. 2011 tax 6 65. 2011 tax 1 64. 2011 tax 6 64. 2011 tax 2 63. 2011 tax 7 63. 2011 tax 3 26 67. 2011 tax 5 66. 2011 tax 9 66. 2011 tax 3 65. 2011 tax 7 65. 2011 tax 2 64. 2011 tax 6 64. 2011 tax 1 63. 2011 tax 6 63. 2011 tax 2 62. 2011 tax 8 27 67. 2011 tax 2 66. 2011 tax 6 65. 2011 tax 9 65. 2011 tax 3 64. 2011 tax 7 64. 2011 tax 2 63. 2011 tax 6 63. 2011 tax 1 62. 2011 tax 7 62. 2011 tax 2 28 66. 2011 tax 9 66. 2011 tax 2 65. 2011 tax 6 64. 2011 tax 9 64. 2011 tax 3 63. 2011 tax 7 63. 2011 tax 2 62. 2011 tax 7 62. 2011 tax 1 61. 2011 tax 7 29 66. 2011 tax 6 65. 2011 tax 9 65. 2011 tax 2 64. 2011 tax 6 63. 2011 tax 9 63. 2011 tax 3 62. 2011 tax 8 62. 2011 tax 2 61. 2011 tax 7 61. 2011 tax 2 30 66. 2011 tax 3 65. 2011 tax 6 64. 2011 tax 9 64. 2011 tax 2 63. 2011 tax 6 62. 2011 tax 9 62. 2011 tax 3 61. 2011 tax 8 61. 2011 tax 2 60. 2011 tax 7 31 66. 2011 tax 1 65. 2011 tax 3 64. 2011 tax 6 63. 2011 tax 9 63. 2011 tax 2 62. 2011 tax 6 62. 2011 tax 0 61. 2011 tax 4 60. 2011 tax 8 60. 2011 tax 2 32 65. 2011 tax 8 65. 2011 tax 1 64. 2011 tax 3 63. 2011 tax 6 62. 2011 tax 9 62. 2011 tax 2 61. 2011 tax 6 61. 2011 tax 0 60. 2011 tax 4 59. 2011 tax 8 33 65. 2011 tax 6 64. 2011 tax 8 64. 2011 tax 1 63. 2011 tax 3 62. 2011 tax 6 61. 2011 tax 9 61. 2011 tax 3 60. 2011 tax 6 60. 2011 tax 0 59. 2011 tax 4 34 65. 2011 tax 4 64. 2011 tax 6 63. 2011 tax 8 63. 2011 tax 1 62. 2011 tax 3 61. 2011 tax 6 60. 2011 tax 9 60. 2011 tax 3 59. 2011 tax 6 59. 2011 tax 0 35 65. 2011 tax 2 64. 2011 tax 4 63. 2011 tax 6 62. 2011 tax 8 62. 2011 tax 1 61. 2011 tax 4 60. 2011 tax 6 59. 2011 tax 9 59. 2011 tax 3 58. 2011 tax 6 36 65. 2011 tax 0 64. 2011 tax 2 63. 2011 tax 4 62. 2011 tax 6 61. 2011 tax 9 61. 2011 tax 1 60. 2011 tax 4 59. 2011 tax 6 59. 2011 tax 0 58. 2011 tax 3 37 64. 2011 tax 9 64. 2011 tax 0 63. 2011 tax 2 62. 2011 tax 4 61. 2011 tax 6 60. 2011 tax 9 60. 2011 tax 1 59. 2011 tax 4 58. 2011 tax 7 58. 2011 tax 0 38 64. 2011 tax 7 63. 2011 tax 9 63. 2011 tax 0 62. 2011 tax 2 61. 2011 tax 4 60. 2011 tax 6 59. 2011 tax 9 59. 2011 tax 1 58. 2011 tax 4 57. 2011 tax 7 39 64. 2011 tax 6 63. 2011 tax 7 62. 2011 tax 9 62. 2011 tax 1 61. 2011 tax 2 60. 2011 tax 4 59. 2011 tax 6 58. 2011 tax 9 58. 2011 tax 1 57. 2011 tax 4 40 64. 2011 tax 4 63. 2011 tax 6 62. 2011 tax 7 61. 2011 tax 9 61. 2011 tax 1 60. 2011 tax 2 59. 2011 tax 4 58. 2011 tax 7 57. 2011 tax 9 57. 2011 tax 1 41 64. 2011 tax 3 63. 2011 tax 5 62. 2011 tax 6 61. 2011 tax 7 60. 2011 tax 9 60. 2011 tax 1 59. 2011 tax 3 58. 2011 tax 5 57. 2011 tax 7 56. 2011 tax 9 42 64. 2011 tax 2 63. 2011 tax 3 62. 2011 tax 5 61. 2011 tax 6 60. 2011 tax 8 59. 2011 tax 9 59. 2011 tax 1 58. 2011 tax 3 57. 2011 tax 5 56. 2011 tax 7 43 64. 2011 tax 1 63. 2011 tax 2 62. 2011 tax 4 61. 2011 tax 5 60. 2011 tax 6 59. 2011 tax 8 58. 2011 tax 9 58. 2011 tax 1 57. 2011 tax 3 56. 2011 tax 5 44 64. 2011 tax 0 63. 2011 tax 1 62. 2011 tax 2 61. 2011 tax 4 60. 2011 tax 5 59. 2011 tax 6 58. 2011 tax 8 57. 2011 tax 9 57. 2011 tax 1 56. 2011 tax 3 45 64. 2011 tax 0 63. 2011 tax 0 62. 2011 tax 2 61. 2011 tax 3 60. 2011 tax 4 59. 2011 tax 5 58. 2011 tax 6 57. 2011 tax 8 56. 2011 tax 9 56. 2011 tax 1 46 63. 2011 tax 9 63. 2011 tax 0 62. 2011 tax 1 61. 2011 tax 2 60. 2011 tax 3 59. 2011 tax 4 58. 2011 tax 5 57. 2011 tax 7 56. 2011 tax 8 56. 2011 tax 0 47 63. 2011 tax 8 62. 2011 tax 9 62. 2011 tax 0 61. 2011 tax 1 60. 2011 tax 2 59. 2011 tax 3 58. 2011 tax 4 57. 2011 tax 5 56. 2011 tax 7 55. 2011 tax 8 48 63. 2011 tax 7 62. 2011 tax 8 61. 2011 tax 9 61. 2011 tax 0 60. 2011 tax 1 59. 2011 tax 2 58. 2011 tax 3 57. 2011 tax 4 56. 2011 tax 5 55. 2011 tax 7 49 63. 2011 tax 7 62. 2011 tax 8 61. 2011 tax 8 60. 2011 tax 9 60. 2011 tax 0 59. 2011 tax 1 58. 2011 tax 2 57. 2011 tax 3 56. 2011 tax 4 55. 2011 tax 6 50 63. 2011 tax 6 62. 2011 tax 7 61. 2011 tax 8 60. 2011 tax 8 59. 2011 tax 9 59. 2011 tax 0 58. 2011 tax 1 57. 2011 tax 2 56. 2011 tax 3 55. 2011 tax 4 51 63. 2011 tax 6 62. 2011 tax 6 61. 2011 tax 7 60. 2011 tax 8 59. 2011 tax 9 58. 2011 tax 9 58. 2011 tax 0 57. 2011 tax 1 56. 2011 tax 2 55. 2011 tax 3 52 63. 2011 tax 5 62. 2011 tax 6 61. 2011 tax 7 60. 2011 tax 7 59. 2011 tax 8 58. 2011 tax 9 58. 2011 tax 0 57. 2011 tax 1 56. 2011 tax 1 55. 2011 tax 2 53 63. 2011 tax 5 62. 2011 tax 5 61. 2011 tax 6 60. 2011 tax 7 59. 2011 tax 7 58. 2011 tax 8 57. 2011 tax 9 57. 2011 tax 0 56. 2011 tax 1 55. 2011 tax 2 54 63. 2011 tax 5 62. 2011 tax 5 61. 2011 tax 6 60. 2011 tax 6 59. 2011 tax 7 58. 2011 tax 8 57. 2011 tax 8 56. 2011 tax 9 56. 2011 tax 0 55. 2011 tax 1 55 63. 2011 tax 4 62. 2011 tax 5 61. 2011 tax 5 60. 2011 tax 6 59. 2011 tax 6 58. 2011 tax 7 57. 2011 tax 8 56. 2011 tax 8 55. 2011 tax 9 55. 2011 tax 0 56 63. 2011 tax 4 62. 2011 tax 4 61. 2011 tax 5 60. 2011 tax 5 59. 2011 tax 6 58. 2011 tax 7 57. 2011 tax 7 56. 2011 tax 8 55. 2011 tax 9 54. 2011 tax 9 57 63. 2011 tax 4 62. 2011 tax 4 61. 2011 tax 5 60. 2011 tax 5 59. 2011 tax 6 58. 2011 tax 6 57. 2011 tax 7 56. 2011 tax 7 55. 2011 tax 8 54. 2011 tax 9 58 63. 2011 tax 3 62. 2011 tax 4 61. 2011 tax 4 60. 2011 tax 5 59. 2011 tax 5 58. 2011 tax 6 57. 2011 tax 6 56. 2011 tax 7 55. 2011 tax 8 54. 2011 tax 8 59 63. 2011 tax 3 62. 2011 tax 3 61. 2011 tax 4 60. 2011 tax 4 59. 2011 tax 5 58. 2011 tax 5 57. 2011 tax 6 56. 2011 tax 7 55. 2011 tax 7 54. 2011 tax 8 Appendix C. 2011 tax (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. 2011 tax 3 62. 2011 tax 3 61. 2011 tax 4 60. 2011 tax 4 59. 2011 tax 5 58. 2011 tax 5 57. 2011 tax 6 56. 2011 tax 6 55. 2011 tax 7 54. 2011 tax 7 61 63. 2011 tax 3 62. 2011 tax 3 61. 2011 tax 3 60. 2011 tax 4 59. 2011 tax 4 58. 2011 tax 5 57. 2011 tax 5 56. 2011 tax 6 55. 2011 tax 6 54. 2011 tax 7 62 63. 2011 tax 2 62. 2011 tax 3 61. 2011 tax 3 60. 2011 tax 4 59. 2011 tax 4 58. 2011 tax 4 57. 2011 tax 5 56. 2011 tax 5 55. 2011 tax 6 54. 2011 tax 7 63 63. 2011 tax 2 62. 2011 tax 3 61. 2011 tax 3 60. 2011 tax 3 59. 2011 tax 4 58. 2011 tax 4 57. 2011 tax 5 56. 2011 tax 5 55. 2011 tax 6 54. 2011 tax 6 64 63. 2011 tax 2 62. 2011 tax 2 61. 2011 tax 3 60. 2011 tax 3 59. 2011 tax 4 58. 2011 tax 4 57. 2011 tax 4 56. 2011 tax 5 55. 2011 tax 5 54. 2011 tax 6 65 63. 2011 tax 2 62. 2011 tax 2 61. 2011 tax 3 60. 2011 tax 3 59. 2011 tax 3 58. 2011 tax 4 57. 2011 tax 4 56. 2011 tax 5 55. 2011 tax 5 54. 2011 tax 6 66 63. 2011 tax 2 62. 2011 tax 2 61. 2011 tax 2 60. 2011 tax 3 59. 2011 tax 3 58. 2011 tax 4 57. 2011 tax 4 56. 2011 tax 4 55. 2011 tax 5 54. 2011 tax 5 67 63. 2011 tax 2 62. 2011 tax 2 61. 2011 tax 2 60. 2011 tax 3 59. 2011 tax 3 58. 2011 tax 3 57. 2011 tax 4 56. 2011 tax 4 55. 2011 tax 5 54. 2011 tax 5 68 63. 2011 tax 1 62. 2011 tax 2 61. 2011 tax 2 60. 2011 tax 2 59. 2011 tax 3 58. 2011 tax 3 57. 2011 tax 4 56. 2011 tax 4 55. 2011 tax 4 54. 2011 tax 5 69 63. 2011 tax 1 62. 2011 tax 2 61. 2011 tax 2 60. 2011 tax 2 59. 2011 tax 3 58. 2011 tax 3 57. 2011 tax 3 56. 2011 tax 4 55. 2011 tax 4 54. 2011 tax 5 70 63. 2011 tax 1 62. 2011 tax 2 61. 2011 tax 2 60. 2011 tax 2 59. 2011 tax 3 58. 2011 tax 3 57. 2011 tax 3 56. 2011 tax 4 55. 2011 tax 4 54. 2011 tax 4 71 63. 2011 tax 1 62. 2011 tax 1 61. 2011 tax 2 60. 2011 tax 2 59. 2011 tax 2 58. 2011 tax 3 57. 2011 tax 3 56. 2011 tax 4 55. 2011 tax 4 54. 2011 tax 4 72 63. 2011 tax 1 62. 2011 tax 1 61. 2011 tax 2 60. 2011 tax 2 59. 2011 tax 2 58. 2011 tax 3 57. 2011 tax 3 56. 2011 tax 3 55. 2011 tax 4 54. 2011 tax 4 73 63. 2011 tax 1 62. 2011 tax 1 61. 2011 tax 2 60. 2011 tax 2 59. 2011 tax 2 58. 2011 tax 3 57. 2011 tax 3 56. 2011 tax 3 55. 2011 tax 4 54. 2011 tax 4 74 63. 2011 tax 1 62. 2011 tax 1 61. 2011 tax 2 60. 2011 tax 2 59. 2011 tax 2 58. 2011 tax 2 57. 2011 tax 3 56. 2011 tax 3 55. 2011 tax 4 54. 2011 tax 4 75 63. 2011 tax 1 62. 2011 tax 1 61. 2011 tax 1 60. 2011 tax 2 59. 2011 tax 2 58. 2011 tax 2 57. 2011 tax 3 56. 2011 tax 3 55. 2011 tax 3 54. 2011 tax 4 76 63. 2011 tax 1 62. 2011 tax 1 61. 2011 tax 1 60. 2011 tax 2 59. 2011 tax 2 58. 2011 tax 2 57. 2011 tax 3 56. 2011 tax 3 55. 2011 tax 3 54. 2011 tax 4 77 63. 2011 tax 1 62. 2011 tax 1 61. 2011 tax 1 60. 2011 tax 2 59. 2011 tax 2 58. 2011 tax 2 57. 2011 tax 3 56. 2011 tax 3 55. 2011 tax 3 54. 2011 tax 4 78 63. 2011 tax 1 62. 2011 tax 1 61. 2011 tax 1 60. 2011 tax 2 59. 2011 tax 2 58. 2011 tax 2 57. 2011 tax 3 56. 2011 tax 3 55. 2011 tax 3 54. 2011 tax 4 79 63. 2011 tax 1 62. 2011 tax 1 61. 2011 tax 1 60. 2011 tax 2 59. 2011 tax 2 58. 2011 tax 2 57. 2011 tax 2 56. 2011 tax 3 55. 2011 tax 3 54. 2011 tax 3 80 63. 2011 tax 1 62. 2011 tax 1 61. 2011 tax 1 60. 2011 tax 1 59. 2011 tax 2 58. 2011 tax 2 57. 2011 tax 2 56. 2011 tax 3 55. 2011 tax 3 54. 2011 tax 3 81 63. 2011 tax 1 62. 2011 tax 1 61. 2011 tax 1 60. 2011 tax 1 59. 2011 tax 2 58. 2011 tax 2 57. 2011 tax 2 56. 2011 tax 3 55. 2011 tax 3 54. 2011 tax 3 82 63. 2011 tax 1 62. 2011 tax 1 61. 2011 tax 1 60. 2011 tax 1 59. 2011 tax 2 58. 2011 tax 2 57. 2011 tax 2 56. 2011 tax 3 55. 2011 tax 3 54. 2011 tax 3 83 63. 2011 tax 1 62. 2011 tax 1 61. 2011 tax 1 60. 2011 tax 1 59. 2011 tax 2 58. 2011 tax 2 57. 2011 tax 2 56. 2011 tax 3 55. 2011 tax 3 54. 2011 tax 3 84 63. 2011 tax 0 62. 2011 tax 1 61. 2011 tax 1 60. 2011 tax 1 59. 2011 tax 2 58. 2011 tax 2 57. 2011 tax 2 56. 2011 tax 3 55. 2011 tax 3 54. 2011 tax 3 85 63. 2011 tax 0 62. 2011 tax 1 61. 2011 tax 1 60. 2011 tax 1 59. 2011 tax 2 58. 2011 tax 2 57. 2011 tax 2 56. 2011 tax 3 55. 2011 tax 3 54. 2011 tax 3 86 63. 2011 tax 0 62. 2011 tax 1 61. 2011 tax 1 60. 2011 tax 1 59. 2011 tax 2 58. 2011 tax 2 57. 2011 tax 2 56. 2011 tax 2 55. 2011 tax 3 54. 2011 tax 3 87 63. 2011 tax 0 62. 2011 tax 1 61. 2011 tax 1 60. 2011 tax 1 59. 2011 tax 2 58. 2011 tax 2 57. 2011 tax 2 56. 2011 tax 2 55. 2011 tax 3 54. 2011 tax 3 88 63. 2011 tax 0 62. 2011 tax 1 61. 2011 tax 1 60. 2011 tax 1 59. 2011 tax 2 58. 2011 tax 2 57. 2011 tax 2 56. 2011 tax 2 55. 2011 tax 3 54. 2011 tax 3 89 63. 2011 tax 0 62. 2011 tax 1 61. 2011 tax 1 60. 2011 tax 1 59. 2011 tax 1 58. 2011 tax 2 57. 2011 tax 2 56. 2011 tax 2 55. 2011 tax 3 54. 2011 tax 3 90 63. 2011 tax 0 62. 2011 tax 1 61. 2011 tax 1 60. 2011 tax 1 59. 2011 tax 1 58. 2011 tax 2 57. 2011 tax 2 56. 2011 tax 2 55. 2011 tax 3 54. 2011 tax 3 91 63. 2011 tax 0 62. 2011 tax 1 61. 2011 tax 1 60. 2011 tax 1 59. 2011 tax 1 58. 2011 tax 2 57. 2011 tax 2 56. 2011 tax 2 55. 2011 tax 3 54. 2011 tax 3 92 63. 2011 tax 0 62. 2011 tax 1 61. 2011 tax 1 60. 2011 tax 1 59. 2011 tax 1 58. 2011 tax 2 57. 2011 tax 2 56. 2011 tax 2 55. 2011 tax 3 54. 2011 tax 3 93 63. 2011 tax 0 62. 2011 tax 1 61. 2011 tax 1 60. 2011 tax 1 59. 2011 tax 1 58. 2011 tax 2 57. 2011 tax 2 56. 2011 tax 2 55. 2011 tax 3 54. 2011 tax 3 94 63. 2011 tax 0 62. 2011 tax 1 61. 2011 tax 1 60. 2011 tax 1 59. 2011 tax 1 58. 2011 tax 2 57. 2011 tax 2 56. 2011 tax 2 55. 2011 tax 3 54. 2011 tax 3 95 63. 2011 tax 0 62. 2011 tax 1 61. 2011 tax 1 60. 2011 tax 1 59. 2011 tax 1 58. 2011 tax 2 57. 2011 tax 2 56. 2011 tax 2 55. 2011 tax 3 54. 2011 tax 3 96 63. 2011 tax 0 62. 2011 tax 1 61. 2011 tax 1 60. 2011 tax 1 59. 2011 tax 1 58. 2011 tax 2 57. 2011 tax 2 56. 2011 tax 2 55. 2011 tax 3 54. 2011 tax 3 97 63. 2011 tax 0 62. 2011 tax 1 61. 2011 tax 1 60. 2011 tax 1 59. 2011 tax 1 58. 2011 tax 2 57. 2011 tax 2 56. 2011 tax 2 55. 2011 tax 3 54. 2011 tax 3 98 63. 2011 tax 0 62. 2011 tax 1 61. 2011 tax 1 60. 2011 tax 1 59. 2011 tax 1 58. 2011 tax 2 57. 2011 tax 2 56. 2011 tax 2 55. 2011 tax 3 54. 2011 tax 3 99 63. 2011 tax 0 62. 2011 tax 1 61. 2011 tax 1 60. 2011 tax 1 59. 2011 tax 1 58. 2011 tax 2 57. 2011 tax 2 56. 2011 tax 2 55. 2011 tax 3 54. 2011 tax 3 Appendix C. 2011 tax (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. 2011 tax 0 62. 2011 tax 1 61. 2011 tax 1 60. 2011 tax 1 59. 2011 tax 1 58. 2011 tax 2 57. 2011 tax 2 56. 2011 tax 2 55. 2011 tax 3 54. 2011 tax 3 101 63. 2011 tax 0 62. 2011 tax 1 61. 2011 tax 1 60. 2011 tax 1 59. 2011 tax 1 58. 2011 tax 2 57. 2011 tax 2 56. 2011 tax 2 55. 2011 tax 3 54. 2011 tax 3 102 63. 2011 tax 0 62. 2011 tax 1 61. 2011 tax 1 60. 2011 tax 1 59. 2011 tax 1 58. 2011 tax 2 57. 2011 tax 2 56. 2011 tax 2 55. 2011 tax 3 54. 2011 tax 3 103 63. 2011 tax 0 62. 2011 tax 1 61. 2011 tax 1 60. 2011 tax 1 59. 2011 tax 1 58. 2011 tax 2 57. 2011 tax 2 56. 2011 tax 2 55. 2011 tax 3 54. 2011 tax 3 104 63. 2011 tax 0 62. 2011 tax 1 61. 2011 tax 1 60. 2011 tax 1 59. 2011 tax 1 58. 2011 tax 2 57. 2011 tax 2 56. 2011 tax 2 55. 2011 tax 3 54. 2011 tax 3 105 63. 2011 tax 0 62. 2011 tax 1 61. 2011 tax 1 60. 2011 tax 1 59. 2011 tax 1 58. 2011 tax 2 57. 2011 tax 2 56. 2011 tax 2 55. 2011 tax 3 54. 2011 tax 3 106 63. 2011 tax 0 62. 2011 tax 1 61. 2011 tax 1 60. 2011 tax 1 59. 2011 tax 1 58. 2011 tax 2 57. 2011 tax 2 56. 2011 tax 2 55. 2011 tax 3 54. 2011 tax 3 107 63. 2011 tax 0 62. 2011 tax 1 61. 2011 tax 1 60. 2011 tax 1 59. 2011 tax 1 58. 2011 tax 2 57. 2011 tax 2 56. 2011 tax 2 55. 2011 tax 3 54. 2011 tax 3 108 63. 2011 tax 0 62. 2011 tax 1 61. 2011 tax 1 60. 2011 tax 1 59. 2011 tax 1 58. 2011 tax 2 57. 2011 tax 2 56. 2011 tax 2 55. 2011 tax 3 54. 2011 tax 3 109 63. 2011 tax 0 62. 2011 tax 1 61. 2011 tax 1 60. 2011 tax 1 59. 2011 tax 1 58. 2011 tax 2 57. 2011 tax 2 56. 2011 tax 2 55. 2011 tax 3 54. 2011 tax 3 110 63. 2011 tax 0 62. 2011 tax 1 61. 2011 tax 1 60. 2011 tax 1 59. 2011 tax 1 58. 2011 tax 2 57. 2011 tax 2 56. 2011 tax 2 55. 2011 tax 3 54. 2011 tax 3 111 63. 2011 tax 0 62. 2011 tax 1 61. 2011 tax 1 60. 2011 tax 1 59. 2011 tax 1 58. 2011 tax 2 57. 2011 tax 2 56. 2011 tax 2 55. 2011 tax 3 54. 2011 tax 3 112 63. 2011 tax 0 62. 2011 tax 1 61. 2011 tax 1 60. 2011 tax 1 59. 2011 tax 1 58. 2011 tax 2 57. 2011 tax 2 56. 2011 tax 2 55. 2011 tax 3 54. 2011 tax 3 113 63. 2011 tax 0 62. 2011 tax 1 61. 2011 tax 1 60. 2011 tax 1 59. 2011 tax 1 58. 2011 tax 2 57. 2011 tax 2 56. 2011 tax 2 55. 2011 tax 3 54. 2011 tax 3 114 63. 2011 tax 0 62. 2011 tax 1 61. 2011 tax 1 60. 2011 tax 1 59. 2011 tax 1 58. 2011 tax 2 57. 2011 tax 2 56. 2011 tax 2 55. 2011 tax 3 54. 2011 tax 3 115+ 63. 2011 tax 0 62. 2011 tax 1 61. 2011 tax 1 60. 2011 tax 1 59. 2011 tax 1 58. 2011 tax 2 57. 2011 tax 2 56. 2011 tax 2 55. 2011 tax 3 54. 2011 tax 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. 2011 tax 2 59. 2011 tax 7 59. 2011 tax 2 58. 2011 tax 8 58. 2011 tax 4 58. 2011 tax 0 57. 2011 tax 6 57. 2011 tax 3 57. 2011 tax 0 56. 2011 tax 7 31 59. 2011 tax 7 59. 2011 tax 2 58. 2011 tax 7 58. 2011 tax 2 57. 2011 tax 8 57. 2011 tax 4 57. 2011 tax 0 56. 2011 tax 6 56. 2011 tax 3 56. 2011 tax 0 32 59. 2011 tax 2 58. 2011 tax 7 58. 2011 tax 2 57. 2011 tax 7 57. 2011 tax 2 56. 2011 tax 8 56. 2011 tax 4 56. 2011 tax 0 55. 2011 tax 6 55. 2011 tax 3 33 58. 2011 tax 8 58. 2011 tax 2 57. 2011 tax 7 57. 2011 tax 2 56. 2011 tax 7 56. 2011 tax 2 55. 2011 tax 8 55. 2011 tax 4 55. 2011 tax 0 54. 2011 tax 7 34 58. 2011 tax 4 57. 2011 tax 8 57. 2011 tax 2 56. 2011 tax 7 56. 2011 tax 2 55. 2011 tax 7 55. 2011 tax 3 54. 2011 tax 8 54. 2011 tax 4 54. 2011 tax 0 35 58. 2011 tax 0 57. 2011 tax 4 56. 2011 tax 8 56. 2011 tax 2 55. 2011 tax 7 55. 2011 tax 2 54. 2011 tax 7 54. 2011 tax 3 53. 2011 tax 8 53. 2011 tax 4 36 57. 2011 tax 6 57. 2011 tax 0 56. 2011 tax 4 55. 2011 tax 8 55. 2011 tax 3 54. 2011 tax 7 54. 2011 tax 2 53. 2011 tax 7 53. 2011 tax 3 52. 2011 tax 8 37 57. 2011 tax 3 56. 2011 tax 6 56. 2011 tax 0 55. 2011 tax 4 54. 2011 tax 8 54. 2011 tax 3 53. 2011 tax 7 53. 2011 tax 2 52. 2011 tax 7 52. 2011 tax 3 38 57. 2011 tax 0 56. 2011 tax 3 55. 2011 tax 6 55. 2011 tax 0 54. 2011 tax 4 53. 2011 tax 8 53. 2011 tax 3 52. 2011 tax 7 52. 2011 tax 2 51. 2011 tax 7 39 56. 2011 tax 7 56. 2011 tax 0 55. 2011 tax 3 54. 2011 tax 7 54. 2011 tax 0 53. 2011 tax 4 52. 2011 tax 8 52. 2011 tax 3 51. 2011 tax 7 51. 2011 tax 2 40 56. 2011 tax 4 55. 2011 tax 7 55. 2011 tax 0 54. 2011 tax 3 53. 2011 tax 7 53. 2011 tax 0 52. 2011 tax 4 51. 2011 tax 8 51. 2011 tax 3 50. 2011 tax 8 41 56. 2011 tax 1 55. 2011 tax 4 54. 2011 tax 7 54. 2011 tax 0 53. 2011 tax 3 52. 2011 tax 7 52. 2011 tax 0 51. 2011 tax 4 50. 2011 tax 9 50. 2011 tax 3 42 55. 2011 tax 9 55. 2011 tax 2 54. 2011 tax 4 53. 2011 tax 7 53. 2011 tax 0 52. 2011 tax 3 51. 2011 tax 7 51. 2011 tax 1 50. 2011 tax 4 49. 2011 tax 9 43 55. 2011 tax 7 54. 2011 tax 9 54. 2011 tax 2 53. 2011 tax 4 52. 2011 tax 7 52. 2011 tax 0 51. 2011 tax 3 50. 2011 tax 7 50. 2011 tax 1 49. 2011 tax 5 44 55. 2011 tax 5 54. 2011 tax 7 53. 2011 tax 9 53. 2011 tax 2 52. 2011 tax 4 51. 2011 tax 7 51. 2011 tax 0 50. 2011 tax 4 49. 2011 tax 7 49. 2011 tax 1 45 55. 2011 tax 3 54. 2011 tax 5 53. 2011 tax 7 52. 2011 tax 9 52. 2011 tax 2 51. 2011 tax 5 50. 2011 tax 7 50. 2011 tax 0 49. 2011 tax 4 48. 2011 tax 7 46 55. 2011 tax 1 54. 2011 tax 3 53. 2011 tax 5 52. 2011 tax 7 52. 2011 tax 0 51. 2011 tax 2 50. 2011 tax 5 49. 2011 tax 8 49. 2011 tax 1 48. 2011 tax 4 47 55. 2011 tax 0 54. 2011 tax 1 53. 2011 tax 3 52. 2011 tax 5 51. 2011 tax 7 51. 2011 tax 0 50. 2011 tax 2 49. 2011 tax 5 48. 2011 tax 8 48. 2011 tax 1 48 54. 2011 tax 8 54. 2011 tax 0 53. 2011 tax 2 52. 2011 tax 3 51. 2011 tax 5 50. 2011 tax 8 50. 2011 tax 0 49. 2011 tax 2 48. 2011 tax 5 47. 2011 tax 8 Appendix C. 2011 tax (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. 2011 tax 7 53. 2011 tax 8 53. 2011 tax 0 52. 2011 tax 2 51. 2011 tax 4 50. 2011 tax 6 49. 2011 tax 8 49. 2011 tax 0 48. 2011 tax 2 47. 2011 tax 5 50 54. 2011 tax 6 53. 2011 tax 7 52. 2011 tax 9 52. 2011 tax 0 51. 2011 tax 2 50. 2011 tax 4 49. 2011 tax 6 48. 2011 tax 8 48. 2011 tax 0 47. 2011 tax 3 51 54. 2011 tax 5 53. 2011 tax 6 52. 2011 tax 7 51. 2011 tax 9 51. 2011 tax 0 50. 2011 tax 2 49. 2011 tax 4 48. 2011 tax 6 47. 2011 tax 8 47. 2011 tax 0 52 54. 2011 tax 4 53. 2011 tax 5 52. 2011 tax 6 51. 2011 tax 7 50. 2011 tax 9 50. 2011 tax 0 49. 2011 tax 2 48. 2011 tax 4 47. 2011 tax 6 46. 2011 tax 8 53 54. 2011 tax 3 53. 2011 tax 4 52. 2011 tax 5 51. 2011 tax 6 50. 2011 tax 8 49. 2011 tax 9 49. 2011 tax 1 48. 2011 tax 2 47. 2011 tax 4 46. 2011 tax 6 54 54. 2011 tax 2 53. 2011 tax 3 52. 2011 tax 4 51. 2011 tax 5 50. 2011 tax 6 49. 2011 tax 8 48. 2011 tax 9 48. 2011 tax 1 47. 2011 tax 2 46. 2011 tax 4 55 54. 2011 tax 1 53. 2011 tax 2 52. 2011 tax 3 51. 2011 tax 4 50. 2011 tax 5 49. 2011 tax 7 48. 2011 tax 8 47. 2011 tax 9 47. 2011 tax 1 46. 2011 tax 3 56 54. 2011 tax 0 53. 2011 tax 1 52. 2011 tax 2 51. 2011 tax 3 50. 2011 tax 4 49. 2011 tax 5 48. 2011 tax 7 47. 2011 tax 8 47. 2011 tax 0 46. 2011 tax 1 57 54. 2011 tax 0 53. 2011 tax 0 52. 2011 tax 1 51. 2011 tax 2 50. 2011 tax 3 49. 2011 tax 4 48. 2011 tax 6 47. 2011 tax 7 46. 2011 tax 8 46. 2011 tax 0 58 53. 2011 tax 9 53. 2011 tax 0 52. 2011 tax 1 51. 2011 tax 2 50. 2011 tax 3 49. 2011 tax 4 48. 2011 tax 5 47. 2011 tax 6 46. 2011 tax 7 45. 2011 tax 8 59 53. 2011 tax 8 52. 2011 tax 9 52. 2011 tax 0 51. 2011 tax 1 50. 2011 tax 2 49. 2011 tax 3 48. 2011 tax 4 47. 2011 tax 5 46. 2011 tax 6 45. 2011 tax 7 60 53. 2011 tax 8 52. 2011 tax 9 51. 2011 tax 9 51. 2011 tax 0 50. 2011 tax 1 49. 2011 tax 2 48. 2011 tax 3 47. 2011 tax 4 46. 2011 tax 5 45. 2011 tax 6 61 53. 2011 tax 8 52. 2011 tax 8 51. 2011 tax 9 51. 2011 tax 0 50. 2011 tax 0 49. 2011 tax 1 48. 2011 tax 2 47. 2011 tax 3 46. 2011 tax 4 45. 2011 tax 5 62 53. 2011 tax 7 52. 2011 tax 8 51. 2011 tax 8 50. 2011 tax 9 50. 2011 tax 0 49. 2011 tax 1 48. 2011 tax 1 47. 2011 tax 2 46. 2011 tax 3 45. 2011 tax 4 63 53. 2011 tax 7 52. 2011 tax 7 51. 2011 tax 8 50. 2011 tax 9 49. 2011 tax 9 49. 2011 tax 0 48. 2011 tax 1 47. 2011 tax 2 46. 2011 tax 3 45. 2011 tax 3 64 53. 2011 tax 6 52. 2011 tax 7 51. 2011 tax 8 50. 2011 tax 8 49. 2011 tax 9 48. 2011 tax 9 48. 2011 tax 0 47. 2011 tax 1 46. 2011 tax 2 45. 2011 tax 3 65 53. 2011 tax 6 52. 2011 tax 7 51. 2011 tax 7 50. 2011 tax 8 49. 2011 tax 8 48. 2011 tax 9 48. 2011 tax 0 47. 2011 tax 0 46. 2011 tax 1 45. 2011 tax 2 66 53. 2011 tax 6 52. 2011 tax 6 51. 2011 tax 7 50. 2011 tax 7 49. 2011 tax 8 48. 2011 tax 9 47. 2011 tax 9 47. 2011 tax 0 46. 2011 tax 1 45. 2011 tax 1 67 53. 2011 tax 6 52. 2011 tax 6 51. 2011 tax 7 50. 2011 tax 7 49. 2011 tax 8 48. 2011 tax 8 47. 2011 tax 9 46. 2011 tax 9 46. 2011 tax 0 45. 2011 tax 1 68 53. 2011 tax 5 52. 2011 tax 6 51. 2011 tax 6 50. 2011 tax 7 49. 2011 tax 7 48. 2011 tax 8 47. 2011 tax 8 46. 2011 tax 9 46. 2011 tax 0 45. 2011 tax 0 69 53. 2011 tax 5 52. 2011 tax 6 51. 2011 tax 6 50. 2011 tax 6 49. 2011 tax 7 48. 2011 tax 7 47. 2011 tax 8 46. 2011 tax 9 45. 2011 tax 9 45. 2011 tax 0 70 53. 2011 tax 5 52. 2011 tax 5 51. 2011 tax 6 50. 2011 tax 6 49. 2011 tax 7 48. 2011 tax 7 47. 2011 tax 8 46. 2011 tax 8 45. 2011 tax 9 44. 2011 tax 9 71 53. 2011 tax 5 52. 2011 tax 5 51. 2011 tax 6 50. 2011 tax 6 49. 2011 tax 6 48. 2011 tax 7 47. 2011 tax 7 46. 2011 tax 8 45. 2011 tax 9 44. 2011 tax 9 72 53. 2011 tax 5 52. 2011 tax 5 51. 2011 tax 5 50. 2011 tax 6 49. 2011 tax 6 48. 2011 tax 7 47. 2011 tax 7 46. 2011 tax 8 45. 2011 tax 8 44. 2011 tax 9 73 53. 2011 tax 4 52. 2011 tax 5 51. 2011 tax 5 50. 2011 tax 6 49. 2011 tax 6 48. 2011 tax 6 47. 2011 tax 7 46. 2011 tax 7 45. 2011 tax 8 44. 2011 tax 8 74 53. 2011 tax 4 52. 2011 tax 5 51. 2011 tax 5 50. 2011 tax 5 49. 2011 tax 6 48. 2011 tax 6 47. 2011 tax 7 46. 2011 tax 7 45. 2011 tax 8 44. 2011 tax 8 75 53. 2011 tax 4 52. 2011 tax 5 51. 2011 tax 5 50. 2011 tax 5 49. 2011 tax 6 48. 2011 tax 6 47. 2011 tax 7 46. 2011 tax 7 45. 2011 tax 7 44. 2011 tax 8 76 53. 2011 tax 4 52. 2011 tax 4 51. 2011 tax 5 50. 2011 tax 5 49. 2011 tax 6 48. 2011 tax 6 47. 2011 tax 6 46. 2011 tax 7 45. 2011 tax 7 44. 2011 tax 8 77 53. 2011 tax 4 52. 2011 tax 4 51. 2011 tax 5 50. 2011 tax 5 49. 2011 tax 5 48. 2011 tax 6 47. 2011 tax 6 46. 2011 tax 7 45. 2011 tax 7 44. 2011 tax 8 78 53. 2011 tax 4 52. 2011 tax 4 51. 2011 tax 5 50. 2011 tax 5 49. 2011 tax 5 48. 2011 tax 6 47. 2011 tax 6 46. 2011 tax 6 45. 2011 tax 7 44. 2011 tax 7 79 53. 2011 tax 4 52. 2011 tax 4 51. 2011 tax 5 50. 2011 tax 5 49. 2011 tax 5 48. 2011 tax 6 47. 2011 tax 6 46. 2011 tax 6 45. 2011 tax 7 44. 2011 tax 7 80 53. 2011 tax 4 52. 2011 tax 4 51. 2011 tax 4 50. 2011 tax 5 49. 2011 tax 5 48. 2011 tax 5 47. 2011 tax 6 46. 2011 tax 6 45. 2011 tax 7 44. 2011 tax 7 81 53. 2011 tax 4 52. 2011 tax 4 51. 2011 tax 4 50. 2011 tax 5 49. 2011 tax 5 48. 2011 tax 5 47. 2011 tax 6 46. 2011 tax 6 45. 2011 tax 7 44. 2011 tax 7 82 53. 2011 tax 4 52. 2011 tax 4 51. 2011 tax 4 50. 2011 tax 5 49. 2011 tax 5 48. 2011 tax 5 47. 2011 tax 6 46. 2011 tax 6 45. 2011 tax 6 44. 2011 tax 7 83 53. 2011 tax 4 52. 2011 tax 4 51. 2011 tax 4 50. 2011 tax 5 49. 2011 tax 5 48. 2011 tax 5 47. 2011 tax 6 46. 2011 tax 6 45. 2011 tax 6 44. 2011 tax 7 84 53. 2011 tax 4 52. 2011 tax 4 51. 2011 tax 4 50. 2011 tax 5 49. 2011 tax 5 48. 2011 tax 5 47. 2011 tax 6 46. 2011 tax 6 45. 2011 tax 6 44. 2011 tax 7 85 53. 2011 tax 3 52. 2011 tax 4 51. 2011 tax 4 50. 2011 tax 4 49. 2011 tax 5 48. 2011 tax 5 47. 2011 tax 5 46. 2011 tax 6 45. 2011 tax 6 44. 2011 tax 7 86 53. 2011 tax 3 52. 2011 tax 4 51. 2011 tax 4 50. 2011 tax 4 49. 2011 tax 5 48. 2011 tax 5 47. 2011 tax 5 46. 2011 tax 6 45. 2011 tax 6 44. 2011 tax 6 87 53. 2011 tax 3 52. 2011 tax 4 51. 2011 tax 4 50. 2011 tax 4 49. 2011 tax 5 48. 2011 tax 5 47. 2011 tax 5 46. 2011 tax 6 45. 2011 tax 6 44. 2011 tax 6 88 53. 2011 tax 3 52. 2011 tax 4 51. 2011 tax 4 50. 2011 tax 4 49. 2011 tax 5 48. 2011 tax 5 47. 2011 tax 5 46. 2011 tax 6 45. 2011 tax 6 44. 2011 tax 6 Appendix C. 2011 tax (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. 2011 tax 3 52. 2011 tax 4 51. 2011 tax 4 50. 2011 tax 4 49. 2011 tax 5 48. 2011 tax 5 47. 2011 tax 5 46. 2011 tax 6 45. 2011 tax 6 44. 2011 tax 6 90 53. 2011 tax 3 52. 2011 tax 4 51. 2011 tax 4 50. 2011 tax 4 49. 2011 tax 5 48. 2011 tax 5 47. 2011 tax 5 46. 2011 tax 6 45. 2011 tax 6 44. 2011 tax 6 91 53. 2011 tax 3 52. 2011 tax 4 51. 2011 tax 4 50. 2011 tax 4 49. 2011 tax 5 48. 2011 tax 5 47. 2011 tax 5 46. 2011 tax 6 45. 2011 tax 6 44. 2011 tax 6 92 53. 2011 tax 3 52. 2011 tax 4 51. 2011 tax 4 50. 2011 tax 4 49. 2011 tax 5 48. 2011 tax 5 47. 2011 tax 5 46. 2011 tax 6 45. 2011 tax 6 44. 2011 tax 6 93 53. 2011 tax 3 52. 2011 tax 4 51. 2011 tax 4 50. 2011 tax 4 49. 2011 tax 5 48. 2011 tax 5 47. 2011 tax 5 46. 2011 tax 6 45. 2011 tax 6 44. 2011 tax 6 94 53. 2011 tax 3 52. 2011 tax 4 51. 2011 tax 4 50. 2011 tax 4 49. 2011 tax 5 48. 2011 tax 5 47. 2011 tax 5 46. 2011 tax 6 45. 2011 tax 6 44. 2011 tax 6 95 53. 2011 tax 3 52. 2011 tax 4 51. 2011 tax 4 50. 2011 tax 4 49. 2011 tax 5 48. 2011 tax 5 47. 2011 tax 5 46. 2011 tax 5 45. 2011 tax 6 44. 2011 tax 6 96 53. 2011 tax 3 52. 2011 tax 4 51. 2011 tax 4 50. 2011 tax 4 49. 2011 tax 5 48. 2011 tax 5 47. 2011 tax 5 46. 2011 tax 5 45. 2011 tax 6 44. 2011 tax 6 97 53. 2011 tax 3 52. 2011 tax 4 51. 2011 tax 4 50. 2011 tax 4 49. 2011 tax 5 48. 2011 tax 5 47. 2011 tax 5 46. 2011 tax 5 45. 2011 tax 6 44. 2011 tax 6 98 53. 2011 tax 3 52. 2011 tax 4 51. 2011 tax 4 50. 2011 tax 4 49. 2011 tax 5 48. 2011 tax 5 47. 2011 tax 5 46. 2011 tax 5 45. 2011 tax 6 44. 2011 tax 6 99 53. 2011 tax 3 52. 2011 tax 4 51. 2011 tax 4 50. 2011 tax 4 49. 2011 tax 5 48. 2011 tax 5 47. 2011 tax 5 46. 2011 tax 5 45. 2011 tax 6 44. 2011 tax 6 100 53. 2011 tax 3 52. 2011 tax 4 51. 2011 tax 4 50. 2011 tax 4 49. 2011 tax 5 48. 2011 tax 5 47. 2011 tax 5 46. 2011 tax 5 45. 2011 tax 6 44. 2011 tax 6 101 53. 2011 tax 3 52. 2011 tax 4 51. 2011 tax 4 50. 2011 tax 4 49. 2011 tax 5 48. 2011 tax 5 47. 2011 tax 5 46. 2011 tax 5 45. 2011 tax 6 44. 2011 tax 6 102 53. 2011 tax 3 52. 2011 tax 4 51. 2011 tax 4 50. 2011 tax 4 49. 2011 tax 5 48. 2011 tax 5 47. 2011 tax 5 46. 2011 tax 5 45. 2011 tax 6 44. 2011 tax 6 103 53. 2011 tax 3 52. 2011 tax 4 51. 2011 tax 4 50. 2011 tax 4 49. 2011 tax 5 48. 2011 tax 5 47. 2011 tax 5 46. 2011 tax 5 45. 2011 tax 6 44. 2011 tax 6 104 53. 2011 tax 3 52. 2011 tax 4 51. 2011 tax 4 50. 2011 tax 4 49. 2011 tax 5 48. 2011 tax 5 47. 2011 tax 5 46. 2011 tax 5 45. 2011 tax 6 44. 2011 tax 6 105 53. 2011 tax 3 52. 2011 tax 4 51. 2011 tax 4 50. 2011 tax 4 49. 2011 tax 4 48. 2011 tax 5 47. 2011 tax 5 46. 2011 tax 5 45. 2011 tax 6 44. 2011 tax 6 106 53. 2011 tax 3 52. 2011 tax 4 51. 2011 tax 4 50. 2011 tax 4 49. 2011 tax 4 48. 2011 tax 5 47. 2011 tax 5 46. 2011 tax 5 45. 2011 tax 6 44. 2011 tax 6 107 53. 2011 tax 3 52. 2011 tax 4 51. 2011 tax 4 50. 2011 tax 4 49. 2011 tax 4 48. 2011 tax 5 47. 2011 tax 5 46. 2011 tax 5 45. 2011 tax 6 44. 2011 tax 6 108 53. 2011 tax 3 52. 2011 tax 4 51. 2011 tax 4 50. 2011 tax 4 49. 2011 tax 4 48. 2011 tax 5 47. 2011 tax 5 46. 2011 tax 5 45. 2011 tax 6 44. 2011 tax 6 109 53. 2011 tax 3 52. 2011 tax 4 51. 2011 tax 4 50. 2011 tax 4 49. 2011 tax 4 48. 2011 tax 5 47. 2011 tax 5 46. 2011 tax 5 45. 2011 tax 6 44. 2011 tax 6 110 53. 2011 tax 3 52. 2011 tax 4 51. 2011 tax 4 50. 2011 tax 4 49. 2011 tax 4 48. 2011 tax 5 47. 2011 tax 5 46. 2011 tax 5 45. 2011 tax 6 44. 2011 tax 6 111 53. 2011 tax 3 52. 2011 tax 4 51. 2011 tax 4 50. 2011 tax 4 49. 2011 tax 4 48. 2011 tax 5 47. 2011 tax 5 46. 2011 tax 5 45. 2011 tax 6 44. 2011 tax 6 112 53. 2011 tax 3 52. 2011 tax 4 51. 2011 tax 4 50. 2011 tax 4 49. 2011 tax 4 48. 2011 tax 5 47. 2011 tax 5 46. 2011 tax 5 45. 2011 tax 6 44. 2011 tax 6 113 53. 2011 tax 3 52. 2011 tax 4 51. 2011 tax 4 50. 2011 tax 4 49. 2011 tax 4 48. 2011 tax 5 47. 2011 tax 5 46. 2011 tax 5 45. 2011 tax 6 44. 2011 tax 6 114 53. 2011 tax 3 52. 2011 tax 4 51. 2011 tax 4 50. 2011 tax 4 49. 2011 tax 4 48. 2011 tax 5 47. 2011 tax 5 46. 2011 tax 5 45. 2011 tax 6 44. 2011 tax 6 115+ 53. 2011 tax 3 52. 2011 tax 4 51. 2011 tax 4 50. 2011 tax 4 49. 2011 tax 4 48. 2011 tax 5 47. 2011 tax 5 46. 2011 tax 5 45. 2011 tax 6 44. 2011 tax 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. 2011 tax 2 49. 2011 tax 8 49. 2011 tax 3 48. 2011 tax 9 48. 2011 tax 5 48. 2011 tax 1 47. 2011 tax 7 47. 2011 tax 4 47. 2011 tax 1 46. 2011 tax 8 41 49. 2011 tax 8 49. 2011 tax 3 48. 2011 tax 8 48. 2011 tax 3 47. 2011 tax 9 47. 2011 tax 5 47. 2011 tax 1 46. 2011 tax 7 46. 2011 tax 4 46. 2011 tax 1 42 49. 2011 tax 3 48. 2011 tax 8 48. 2011 tax 3 47. 2011 tax 8 47. 2011 tax 3 46. 2011 tax 9 46. 2011 tax 5 46. 2011 tax 1 45. 2011 tax 8 45. 2011 tax 4 43 48. 2011 tax 9 48. 2011 tax 3 47. 2011 tax 8 47. 2011 tax 3 46. 2011 tax 8 46. 2011 tax 3 45. 2011 tax 9 45. 2011 tax 5 45. 2011 tax 1 44. 2011 tax 8 44 48. 2011 tax 5 47. 2011 tax 9 47. 2011 tax 3 46. 2011 tax 8 46. 2011 tax 3 45. 2011 tax 8 45. 2011 tax 4 44. 2011 tax 9 44. 2011 tax 5 44. 2011 tax 2 45 48. 2011 tax 1 47. 2011 tax 5 46. 2011 tax 9 46. 2011 tax 3 45. 2011 tax 8 45. 2011 tax 3 44. 2011 tax 8 44. 2011 tax 4 44. 2011 tax 0 43. 2011 tax 6 46 47. 2011 tax 7 47. 2011 tax 1 46. 2011 tax 5 45. 2011 tax 9 45. 2011 tax 4 44. 2011 tax 8 44. 2011 tax 3 43. 2011 tax 9 43. 2011 tax 4 43. 2011 tax 0 47 47. 2011 tax 4 46. 2011 tax 7 46. 2011 tax 1 45. 2011 tax 5 44. 2011 tax 9 44. 2011 tax 4 43. 2011 tax 9 43. 2011 tax 4 42. 2011 tax 9 42. 2011 tax 4 Appendix C. 2011 tax (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. 2011 tax 1 46. 2011 tax 4 45. 2011 tax 8 45. 2011 tax 1 44. 2011 tax 5 44. 2011 tax 0 43. 2011 tax 4 42. 2011 tax 9 42. 2011 tax 4 41. 2011 tax 9 49 46. 2011 tax 8 46. 2011 tax 1 45. 2011 tax 4 44. 2011 tax 8 44. 2011 tax 2 43. 2011 tax 6 43. 2011 tax 0 42. 2011 tax 4 41. 2011 tax 9 41. 2011 tax 4 50 46. 2011 tax 5 45. 2011 tax 8 45. 2011 tax 1 44. 2011 tax 4 43. 2011 tax 8 43. 2011 tax 2 42. 2011 tax 6 42. 2011 tax 0 41. 2011 tax 5 40. 2011 tax 9 51 46. 2011 tax 3 45. 2011 tax 5 44. 2011 tax 8 44. 2011 tax 1 43. 2011 tax 5 42. 2011 tax 8 42. 2011 tax 2 41. 2011 tax 6 41. 2011 tax 0 40. 2011 tax 5 52 46. 2011 tax 0 45. 2011 tax 3 44. 2011 tax 6 43. 2011 tax 8 43. 2011 tax 2 42. 2011 tax 5 41. 2011 tax 8 41. 2011 tax 2 40. 2011 tax 6 40. 2011 tax 1 53 45. 2011 tax 8 45. 2011 tax 1 44. 2011 tax 3 43. 2011 tax 6 42. 2011 tax 9 42. 2011 tax 2 41. 2011 tax 5 40. 2011 tax 9 40. 2011 tax 3 39. 2011 tax 7 54 45. 2011 tax 6 44. 2011 tax 8 44. 2011 tax 1 43. 2011 tax 3 42. 2011 tax 6 41. 2011 tax 9 41. 2011 tax 2 40. 2011 tax 5 39. 2011 tax 9 39. 2011 tax 3 55 45. 2011 tax 5 44. 2011 tax 7 43. 2011 tax 9 43. 2011 tax 1 42. 2011 tax 4 41. 2011 tax 6 40. 2011 tax 9 40. 2011 tax 2 39. 2011 tax 6 38. 2011 tax 9 56 45. 2011 tax 3 44. 2011 tax 5 43. 2011 tax 7 42. 2011 tax 9 42. 2011 tax 1 41. 2011 tax 4 40. 2011 tax 7 40. 2011 tax 0 39. 2011 tax 3 38. 2011 tax 6 57 45. 2011 tax 1 44. 2011 tax 3 43. 2011 tax 5 42. 2011 tax 7 41. 2011 tax 9 41. 2011 tax 2 40. 2011 tax 4 39. 2011 tax 7 39. 2011 tax 0 38. 2011 tax 3 58 45. 2011 tax 0 44. 2011 tax 2 43. 2011 tax 3 42. 2011 tax 5 41. 2011 tax 7 40. 2011 tax 9 40. 2011 tax 2 39. 2011 tax 4 38. 2011 tax 7 38. 2011 tax 0 59 44. 2011 tax 9 44. 2011 tax 0 43. 2011 tax 2 42. 2011 tax 4 41. 2011 tax 5 40. 2011 tax 7 40. 2011 tax 0 39. 2011 tax 2 38. 2011 tax 5 37. 2011 tax 8 60 44. 2011 tax 7 43. 2011 tax 9 43. 2011 tax 0 42. 2011 tax 2 41. 2011 tax 4 40. 2011 tax 6 39. 2011 tax 8 39. 2011 tax 0 38. 2011 tax 2 37. 2011 tax 5 61 44. 2011 tax 6 43. 2011 tax 8 42. 2011 tax 9 42. 2011 tax 1 41. 2011 tax 2 40. 2011 tax 4 39. 2011 tax 6 38. 2011 tax 8 38. 2011 tax 0 37. 2011 tax 3 62 44. 2011 tax 5 43. 2011 tax 7 42. 2011 tax 8 41. 2011 tax 9 41. 2011 tax 1 40. 2011 tax 3 39. 2011 tax 4 38. 2011 tax 6 37. 2011 tax 8 37. 2011 tax 1 63 44. 2011 tax 5 43. 2011 tax 6 42. 2011 tax 7 41. 2011 tax 8 41. 2011 tax 0 40. 2011 tax 1 39. 2011 tax 3 38. 2011 tax 5 37. 2011 tax 7 36. 2011 tax 9 64 44. 2011 tax 4 43. 2011 tax 5 42. 2011 tax 6 41. 2011 tax 7 40. 2011 tax 8 40. 2011 tax 0 39. 2011 tax 2 38. 2011 tax 3 37. 2011 tax 5 36. 2011 tax 7 65 44. 2011 tax 3 43. 2011 tax 4 42. 2011 tax 5 41. 2011 tax 6 40. 2011 tax 7 39. 2011 tax 9 39. 2011 tax 0 38. 2011 tax 2 37. 2011 tax 4 36. 2011 tax 6 66 44. 2011 tax 2 43. 2011 tax 3 42. 2011 tax 4 41. 2011 tax 5 40. 2011 tax 6 39. 2011 tax 8 38. 2011 tax 9 38. 2011 tax 1 37. 2011 tax 2 36. 2011 tax 4 67 44. 2011 tax 2 43. 2011 tax 3 42. 2011 tax 3 41. 2011 tax 4 40. 2011 tax 6 39. 2011 tax 7 38. 2011 tax 8 38. 2011 tax 0 37. 2011 tax 1 36. 2011 tax 3 68 44. 2011 tax 1 43. 2011 tax 2 42. 2011 tax 3 41. 2011 tax 4 40. 2011 tax 5 39. 2011 tax 6 38. 2011 tax 7 37. 2011 tax 9 37. 2011 tax 0 36. 2011 tax 2 69 44. 2011 tax 1 43. 2011 tax 1 42. 2011 tax 2 41. 2011 tax 3 40. 2011 tax 4 39. 2011 tax 5 38. 2011 tax 6 37. 2011 tax 8 36. 2011 tax 9 36. 2011 tax 0 70 44. 2011 tax 0 43. 2011 tax 1 42. 2011 tax 2 41. 2011 tax 3 40. 2011 tax 3 39. 2011 tax 4 38. 2011 tax 6 37. 2011 tax 7 36. 2011 tax 8 35. 2011 tax 9 71 44. 2011 tax 0 43. 2011 tax 0 42. 2011 tax 1 41. 2011 tax 2 40. 2011 tax 3 39. 2011 tax 4 38. 2011 tax 5 37. 2011 tax 6 36. 2011 tax 7 35. 2011 tax 9 72 43. 2011 tax 9 43. 2011 tax 0 42. 2011 tax 1 41. 2011 tax 1 40. 2011 tax 2 39. 2011 tax 3 38. 2011 tax 4 37. 2011 tax 5 36. 2011 tax 6 35. 2011 tax 8 73 43. 2011 tax 9 43. 2011 tax 0 42. 2011 tax 0 41. 2011 tax 1 40. 2011 tax 2 39. 2011 tax 3 38. 2011 tax 4 37. 2011 tax 5 36. 2011 tax 6 35. 2011 tax 7 74 43. 2011 tax 9 42. 2011 tax 9 42. 2011 tax 0 41. 2011 tax 1 40. 2011 tax 1 39. 2011 tax 2 38. 2011 tax 3 37. 2011 tax 4 36. 2011 tax 5 35. 2011 tax 6 75 43. 2011 tax 8 42. 2011 tax 9 42. 2011 tax 0 41. 2011 tax 0 40. 2011 tax 1 39. 2011 tax 2 38. 2011 tax 3 37. 2011 tax 4 36. 2011 tax 5 35. 2011 tax 6 76 43. 2011 tax 8 42. 2011 tax 9 41. 2011 tax 9 41. 2011 tax 0 40. 2011 tax 1 39. 2011 tax 1 38. 2011 tax 2 37. 2011 tax 3 36. 2011 tax 4 35. 2011 tax 5 77 43. 2011 tax 8 42. 2011 tax 9 41. 2011 tax 9 41. 2011 tax 0 40. 2011 tax 0 39. 2011 tax 1 38. 2011 tax 2 37. 2011 tax 3 36. 2011 tax 4 35. 2011 tax 5 78 43. 2011 tax 8 42. 2011 tax 8 41. 2011 tax 9 40. 2011 tax 9 40. 2011 tax 0 39. 2011 tax 1 38. 2011 tax 2 37. 2011 tax 2 36. 2011 tax 3 35. 2011 tax 4 79 43. 2011 tax 8 42. 2011 tax 8 41. 2011 tax 9 40. 2011 tax 9 40. 2011 tax 0 39. 2011 tax 1 38. 2011 tax 1 37. 2011 tax 2 36. 2011 tax 3 35. 2011 tax 4 80 43. 2011 tax 7 42. 2011 tax 8 41. 2011 tax 8 40. 2011 tax 9 40. 2011 tax 0 39. 2011 tax 0 38. 2011 tax 1 37. 2011 tax 2 36. 2011 tax 3 35. 2011 tax 4 81 43. 2011 tax 7 42. 2011 tax 8 41. 2011 tax 8 40. 2011 tax 9 39. 2011 tax 9 39. 2011 tax 0 38. 2011 tax 1 37. 2011 tax 2 36. 2011 tax 2 35. 2011 tax 3 82 43. 2011 tax 7 42. 2011 tax 8 41. 2011 tax 8 40. 2011 tax 9 39. 2011 tax 9 39. 2011 tax 0 38. 2011 tax 1 37. 2011 tax 1 36. 2011 tax 2 35. 2011 tax 3 83 43. 2011 tax 7 42. 2011 tax 8 41. 2011 tax 8 40. 2011 tax 9 39. 2011 tax 9 39. 2011 tax 0 38. 2011 tax 0 37. 2011 tax 1 36. 2011 tax 2 35. 2011 tax 3 84 43. 2011 tax 7 42. 2011 tax 7 41. 2011 tax 8 40. 2011 tax 8 39. 2011 tax 9 39. 2011 tax 0 38. 2011 tax 0 37. 2011 tax 1 36. 2011 tax 2 35. 2011 tax 3 85 43. 2011 tax 7 42. 2011 tax 7 41. 2011 tax 8 40. 2011 tax 8 39. 2011 tax 9 38. 2011 tax 9 38. 2011 tax 0 37. 2011 tax 1 36. 2011 tax 2 35. 2011 tax 2 86 43. 2011 tax 7 42. 2011 tax 7 41. 2011 tax 8 40. 2011 tax 8 39. 2011 tax 9 38. 2011 tax 9 38. 2011 tax 0 37. 2011 tax 1 36. 2011 tax 1 35. 2011 tax 2 87 43. 2011 tax 7 42. 2011 tax 7 41. 2011 tax 8 40. 2011 tax 8 39. 2011 tax 9 38. 2011 tax 9 38. 2011 tax 0 37. 2011 tax 0 36. 2011 tax 1 35. 2011 tax 2 Appendix C. 2011 tax (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. 2011 tax 7 42. 2011 tax 7 41. 2011 tax 8 40. 2011 tax 8 39. 2011 tax 9 38. 2011 tax 9 38. 2011 tax 0 37. 2011 tax 0 36. 2011 tax 1 35. 2011 tax 2 89 43. 2011 tax 7 42. 2011 tax 7 41. 2011 tax 7 40. 2011 tax 8 39. 2011 tax 8 38. 2011 tax 9 38. 2011 tax 0 37. 2011 tax 0 36. 2011 tax 1 35. 2011 tax 2 90 43. 2011 tax 7 42. 2011 tax 7 41. 2011 tax 7 40. 2011 tax 8 39. 2011 tax 8 38. 2011 tax 9 38. 2011 tax 0 37. 2011 tax 0 36. 2011 tax 1 35. 2011 tax 2 91 43. 2011 tax 7 42. 2011 tax 7 41. 2011 tax 7 40. 2011 tax 8 39. 2011 tax 8 38. 2011 tax 9 37. 2011 tax 9 37. 2011 tax 0 36. 2011 tax 1 35. 2011 tax 2 92 43. 2011 tax 7 42. 2011 tax 7 41. 2011 tax 7 40. 2011 tax 8 39. 2011 tax 8 38. 2011 tax 9 37. 2011 tax 9 37. 2011 tax 0 36. 2011 tax 1 35. 2011 tax 1 93 43. 2011 tax 7 42. 2011 tax 7 41. 2011 tax 7 40. 2011 tax 8 39. 2011 tax 8 38. 2011 tax 9 37. 2011 tax 9 37. 2011 tax 0 36. 2011 tax 1 35. 2011 tax 1 94 43. 2011 tax 7 42. 2011 tax 7 41. 2011 tax 7 40. 2011 tax 8 39. 2011 tax 8 38. 2011 tax 9 37. 2011 tax 9 37. 2011 tax 0 36. 2011 tax 1 35. 2011 tax 1 95 43. 2011 tax 6 42. 2011 tax 7 41. 2011 tax 7 40. 2011 tax 8 39. 2011 tax 8 38. 2011 tax 9 37. 2011 tax 9 37. 2011 tax 0 36. 2011 tax 1 35. 2011 tax 1 96 43. 2011 tax 6 42. 2011 tax 7 41. 2011 tax 7 40. 2011 tax 8 39. 2011 tax 8 38. 2011 tax 9 37. 2011 tax 9 37. 2011 tax 0 36. 2011 tax 1 35. 2011 tax 1 97 43. 2011 tax 6 42. 2011 tax 7 41. 2011 tax 7 40. 2011 tax 8 39. 2011 tax 8 38. 2011 tax 9 37. 2011 tax 9 37. 2011 tax 0 36. 2011 tax 1 35. 2011 tax 1 98 43. 2011 tax 6 42. 2011 tax 7 41. 2011 tax 7 40. 2011 tax 8 39. 2011 tax 8 38. 2011 tax 9 37. 2011 tax 9 37. 2011 tax 0 36. 2011 tax 0 35. 2011 tax 1 99 43. 2011 tax 6 42. 2011 tax 7 41. 2011 tax 7 40. 2011 tax 8 39. 2011 tax 8 38. 2011 tax 9 37. 2011 tax 9 37. 2011 tax 0 36. 2011 tax 0 35. 2011 tax 1 100 43. 2011 tax 6 42. 2011 tax 7 41. 2011 tax 7 40. 2011 tax 8 39. 2011 tax 8 38. 2011 tax 9 37. 2011 tax 9 37. 2011 tax 0 36. 2011 tax 0 35. 2011 tax 1 101 43. 2011 tax 6 42. 2011 tax 7 41. 2011 tax 7 40. 2011 tax 8 39. 2011 tax 8 38. 2011 tax 9 37. 2011 tax 9 37. 2011 tax 0 36. 2011 tax 0 35. 2011 tax 1 102 43. 2011 tax 6 42. 2011 tax 7 41. 2011 tax 7 40. 2011 tax 8 39. 2011 tax 8 38. 2011 tax 9 37. 2011 tax 9 37. 2011 tax 0 36. 2011 tax 0 35. 2011 tax 1 103 43. 2011 tax 6 42. 2011 tax 7 41. 2011 tax 7 40. 2011 tax 8 39. 2011 tax 8 38. 2011 tax 9 37. 2011 tax 9 37. 2011 tax 0 36. 2011 tax 0 35. 2011 tax 1 104 43. 2011 tax 6 42. 2011 tax 7 41. 2011 tax 7 40. 2011 tax 8 39. 2011 tax 8 38. 2011 tax 8 37. 2011 tax 9 37. 2011 tax 0 36. 2011 tax 0 35. 2011 tax 1 105 43. 2011 tax 6 42. 2011 tax 7 41. 2011 tax 7 40. 2011 tax 8 39. 2011 tax 8 38. 2011 tax 8 37. 2011 tax 9 37. 2011 tax 0 36. 2011 tax 0 35. 2011 tax 1 106 43. 2011 tax 6 42. 2011 tax 7 41. 2011 tax 7 40. 2011 tax 8 39. 2011 tax 8 38. 2011 tax 8 37. 2011 tax 9 37. 2011 tax 0 36. 2011 tax 0 35. 2011 tax 1 107 43. 2011 tax 6 42. 2011 tax 7 41. 2011 tax 7 40. 2011 tax 8 39. 2011 tax 8 38. 2011 tax 8 37. 2011 tax 9 37. 2011 tax 0 36. 2011 tax 0 35. 2011 tax 1 108 43. 2011 tax 6 42. 2011 tax 7 41. 2011 tax 7 40. 2011 tax 8 39. 2011 tax 8 38. 2011 tax 8 37. 2011 tax 9 37. 2011 tax 0 36. 2011 tax 0 35. 2011 tax 1 109 43. 2011 tax 6 42. 2011 tax 7 41. 2011 tax 7 40. 2011 tax 7 39. 2011 tax 8 38. 2011 tax 8 37. 2011 tax 9 37. 2011 tax 0 36. 2011 tax 0 35. 2011 tax 1 110 43. 2011 tax 6 42. 2011 tax 7 41. 2011 tax 7 40. 2011 tax 7 39. 2011 tax 8 38. 2011 tax 8 37. 2011 tax 9 37. 2011 tax 0 36. 2011 tax 0 35. 2011 tax 1 111 43. 2011 tax 6 42. 2011 tax 7 41. 2011 tax 7 40. 2011 tax 7 39. 2011 tax 8 38. 2011 tax 8 37. 2011 tax 9 37. 2011 tax 0 36. 2011 tax 0 35. 2011 tax 1 112 43. 2011 tax 6 42. 2011 tax 7 41. 2011 tax 7 40. 2011 tax 7 39. 2011 tax 8 38. 2011 tax 8 37. 2011 tax 9 37. 2011 tax 0 36. 2011 tax 0 35. 2011 tax 1 113 43. 2011 tax 6 42. 2011 tax 7 41. 2011 tax 7 40. 2011 tax 7 39. 2011 tax 8 38. 2011 tax 8 37. 2011 tax 9 37. 2011 tax 0 36. 2011 tax 0 35. 2011 tax 1 114 43. 2011 tax 6 42. 2011 tax 7 41. 2011 tax 7 40. 2011 tax 7 39. 2011 tax 8 38. 2011 tax 8 37. 2011 tax 9 37. 2011 tax 0 36. 2011 tax 0 35. 2011 tax 1 115+ 43. 2011 tax 6 42. 2011 tax 7 41. 2011 tax 7 40. 2011 tax 7 39. 2011 tax 8 38. 2011 tax 8 37. 2011 tax 9 37. 2011 tax 0 36. 2011 tax 0 35. 2011 tax 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. 2011 tax 4 40. 2011 tax 0 39. 2011 tax 5 39. 2011 tax 1 38. 2011 tax 7 38. 2011 tax 3 38. 2011 tax 0 37. 2011 tax 6 37. 2011 tax 3 37. 2011 tax 1 51 40. 2011 tax 0 39. 2011 tax 5 39. 2011 tax 0 38. 2011 tax 5 38. 2011 tax 1 37. 2011 tax 7 37. 2011 tax 4 37. 2011 tax 0 36. 2011 tax 7 36. 2011 tax 4 52 39. 2011 tax 5 39. 2011 tax 0 38. 2011 tax 5 38. 2011 tax 0 37. 2011 tax 6 37. 2011 tax 2 36. 2011 tax 8 36. 2011 tax 4 36. 2011 tax 0 35. 2011 tax 7 53 39. 2011 tax 1 38. 2011 tax 5 38. 2011 tax 0 37. 2011 tax 5 37. 2011 tax 1 36. 2011 tax 6 36. 2011 tax 2 35. 2011 tax 8 35. 2011 tax 4 35. 2011 tax 1 54 38. 2011 tax 7 38. 2011 tax 1 37. 2011 tax 6 37. 2011 tax 1 36. 2011 tax 6 36. 2011 tax 1 35. 2011 tax 7 35. 2011 tax 2 34. 2011 tax 8 34. 2011 tax 5 55 38. 2011 tax 3 37. 2011 tax 7 37. 2011 tax 2 36. 2011 tax 6 36. 2011 tax 1 35. 2011 tax 6 35. 2011 tax 1 34. 2011 tax 7 34. 2011 tax 3 33. 2011 tax 9 56 38. 2011 tax 0 37. 2011 tax 4 36. 2011 tax 8 36. 2011 tax 2 35. 2011 tax 7 35. 2011 tax 1 34. 2011 tax 7 34. 2011 tax 2 33. 2011 tax 7 33. 2011 tax 3 Appendix C. 2011 tax (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. 2011 tax 6 37. 2011 tax 0 36. 2011 tax 4 35. 2011 tax 8 35. 2011 tax 2 34. 2011 tax 7 34. 2011 tax 2 33. 2011 tax 7 33. 2011 tax 2 32. 2011 tax 8 58 37. 2011 tax 3 36. 2011 tax 7 36. 2011 tax 0 35. 2011 tax 4 34. 2011 tax 8 34. 2011 tax 3 33. 2011 tax 7 33. 2011 tax 2 32. 2011 tax 8 32. 2011 tax 3 59 37. 2011 tax 1 36. 2011 tax 4 35. 2011 tax 7 35. 2011 tax 1 34. 2011 tax 5 33. 2011 tax 9 33. 2011 tax 3 32. 2011 tax 8 32. 2011 tax 3 31. 2011 tax 8 60 36. 2011 tax 8 36. 2011 tax 1 35. 2011 tax 4 34. 2011 tax 8 34. 2011 tax 1 33. 2011 tax 5 32. 2011 tax 9 32. 2011 tax 4 31. 2011 tax 9 31. 2011 tax 3 61 36. 2011 tax 6 35. 2011 tax 8 35. 2011 tax 1 34. 2011 tax 5 33. 2011 tax 8 33. 2011 tax 2 32. 2011 tax 6 32. 2011 tax 0 31. 2011 tax 4 30. 2011 tax 9 62 36. 2011 tax 3 35. 2011 tax 6 34. 2011 tax 9 34. 2011 tax 2 33. 2011 tax 5 32. 2011 tax 9 32. 2011 tax 2 31. 2011 tax 6 31. 2011 tax 1 30. 2011 tax 5 63 36. 2011 tax 1 35. 2011 tax 4 34. 2011 tax 6 33. 2011 tax 9 33. 2011 tax 2 32. 2011 tax 6 31. 2011 tax 9 31. 2011 tax 3 30. 2011 tax 7 30. 2011 tax 1 64 35. 2011 tax 9 35. 2011 tax 2 34. 2011 tax 4 33. 2011 tax 7 33. 2011 tax 0 32. 2011 tax 3 31. 2011 tax 6 31. 2011 tax 0 30. 2011 tax 4 29. 2011 tax 8 65 35. 2011 tax 8 35. 2011 tax 0 34. 2011 tax 2 33. 2011 tax 5 32. 2011 tax 7 32. 2011 tax 0 31. 2011 tax 4 30. 2011 tax 7 30. 2011 tax 0 29. 2011 tax 4 66 35. 2011 tax 6 34. 2011 tax 8 34. 2011 tax 0 33. 2011 tax 3 32. 2011 tax 5 31. 2011 tax 8 31. 2011 tax 1 30. 2011 tax 4 29. 2011 tax 8 29. 2011 tax 1 67 35. 2011 tax 5 34. 2011 tax 7 33. 2011 tax 9 33. 2011 tax 1 32. 2011 tax 3 31. 2011 tax 6 30. 2011 tax 9 30. 2011 tax 2 29. 2011 tax 5 28. 2011 tax 8 68 35. 2011 tax 3 34. 2011 tax 5 33. 2011 tax 7 32. 2011 tax 9 32. 2011 tax 1 31. 2011 tax 4 30. 2011 tax 7 29. 2011 tax 9 29. 2011 tax 2 28. 2011 tax 6 69 35. 2011 tax 2 34. 2011 tax 4 33. 2011 tax 6 32. 2011 tax 8 32. 2011 tax 0 31. 2011 tax 2 30. 2011 tax 5 29. 2011 tax 7 29. 2011 tax 0 28. 2011 tax 3 70 35. 2011 tax 1 34. 2011 tax 3 33. 2011 tax 4 32. 2011 tax 6 31. 2011 tax 8 31. 2011 tax 1 30. 2011 tax 3 29. 2011 tax 5 28. 2011 tax 8 28. 2011 tax 1 71 35. 2011 tax 0 34. 2011 tax 2 33. 2011 tax 3 32. 2011 tax 5 31. 2011 tax 7 30. 2011 tax 9 30. 2011 tax 1 29. 2011 tax 4 28. 2011 tax 6 27. 2011 tax 9 72 34. 2011 tax 9 34. 2011 tax 1 33. 2011 tax 2 32. 2011 tax 4 31. 2011 tax 6 30. 2011 tax 8 30. 2011 tax 0 29. 2011 tax 2 28. 2011 tax 4 27. 2011 tax 7 73 34. 2011 tax 8 34. 2011 tax 0 33. 2011 tax 1 32. 2011 tax 3 31. 2011 tax 5 30. 2011 tax 6 29. 2011 tax 8 29. 2011 tax 1 28. 2011 tax 3 27. 2011 tax 5 74 34. 2011 tax 8 33. 2011 tax 9 33. 2011 tax 0 32. 2011 tax 2 31. 2011 tax 4 30. 2011 tax 5 29. 2011 tax 7 28. 2011 tax 9 28. 2011 tax 1 27. 2011 tax 4 75 34. 2011 tax 7 33. 2011 tax 8 33. 2011 tax 0 32. 2011 tax 1 31. 2011 tax 3 30. 2011 tax 4 29. 2011 tax 6 28. 2011 tax 8 28. 2011 tax 0 27. 2011 tax 2 76 34. 2011 tax 6 33. 2011 tax 8 32. 2011 tax 9 32. 2011 tax 0 31. 2011 tax 2 30. 2011 tax 3 29. 2011 tax 5 28. 2011 tax 7 27. 2011 tax 9 27. 2011 tax 1 77 34. 2011 tax 6 33. 2011 tax 7 32. 2011 tax 8 32. 2011 tax 0 31. 2011 tax 1 30. 2011 tax 3 29. 2011 tax 4 28. 2011 tax 6 27. 2011 tax 8 27. 2011 tax 0 78 34. 2011 tax 5 33. 2011 tax 6 32. 2011 tax 8 31. 2011 tax 9 31. 2011 tax 0 30. 2011 tax 2 29. 2011 tax 3 28. 2011 tax 5 27. 2011 tax 7 26. 2011 tax 9 79 34. 2011 tax 5 33. 2011 tax 6 32. 2011 tax 7 31. 2011 tax 8 31. 2011 tax 0 30. 2011 tax 1 29. 2011 tax 3 28. 2011 tax 4 27. 2011 tax 6 26. 2011 tax 8 80 34. 2011 tax 5 33. 2011 tax 6 32. 2011 tax 7 31. 2011 tax 8 30. 2011 tax 9 30. 2011 tax 1 29. 2011 tax 2 28. 2011 tax 4 27. 2011 tax 5 26. 2011 tax 7 81 34. 2011 tax 4 33. 2011 tax 5 32. 2011 tax 6 31. 2011 tax 8 30. 2011 tax 9 30. 2011 tax 0 29. 2011 tax 2 28. 2011 tax 3 27. 2011 tax 5 26. 2011 tax 6 82 34. 2011 tax 4 33. 2011 tax 5 32. 2011 tax 6 31. 2011 tax 7 30. 2011 tax 8 30. 2011 tax 0 29. 2011 tax 1 28. 2011 tax 3 27. 2011 tax 4 26. 2011 tax 6 83 34. 2011 tax 4 33. 2011 tax 5 32. 2011 tax 6 31. 2011 tax 7 30. 2011 tax 8 29. 2011 tax 9 29. 2011 tax 1 28. 2011 tax 2 27. 2011 tax 4 26. 2011 tax 5 84 34. 2011 tax 3 33. 2011 tax 4 32. 2011 tax 5 31. 2011 tax 7 30. 2011 tax 8 29. 2011 tax 9 29. 2011 tax 0 28. 2011 tax 2 27. 2011 tax 3 26. 2011 tax 5 85 34. 2011 tax 3 33. 2011 tax 4 32. 2011 tax 5 31. 2011 tax 6 30. 2011 tax 7 29. 2011 tax 9 29. 2011 tax 0 28. 2011 tax 1 27. 2011 tax 3 26. 2011 tax 4 86 34. 2011 tax 3 33. 2011 tax 4 32. 2011 tax 5 31. 2011 tax 6 30. 2011 tax 7 29. 2011 tax 8 29. 2011 tax 0 28. 2011 tax 1 27. 2011 tax 2 26. 2011 tax 4 87 34. 2011 tax 3 33. 2011 tax 4 32. 2011 tax 5 31. 2011 tax 6 30. 2011 tax 7 29. 2011 tax 8 28. 2011 tax 9 28. 2011 tax 1 27. 2011 tax 2 26. 2011 tax 4 88 34. 2011 tax 3 33. 2011 tax 4 32. 2011 tax 5 31. 2011 tax 6 30. 2011 tax 7 29. 2011 tax 8 28. 2011 tax 9 28. 2011 tax 0 27. 2011 tax 2 26. 2011 tax 3 89 34. 2011 tax 3 33. 2011 tax 3 32. 2011 tax 4 31. 2011 tax 5 30. 2011 tax 7 29. 2011 tax 8 28. 2011 tax 9 28. 2011 tax 0 27. 2011 tax 2 26. 2011 tax 3 90 34. 2011 tax 2 33. 2011 tax 3 32. 2011 tax 4 31. 2011 tax 5 30. 2011 tax 6 29. 2011 tax 8 28. 2011 tax 9 28. 2011 tax 0 27. 2011 tax 1 26. 2011 tax 3 91 34. 2011 tax 2 33. 2011 tax 3 32. 2011 tax 4 31. 2011 tax 5 30. 2011 tax 6 29. 2011 tax 7 28. 2011 tax 9 28. 2011 tax 0 27. 2011 tax 1 26. 2011 tax 3 92 34. 2011 tax 2 33. 2011 tax 3 32. 2011 tax 4 31. 2011 tax 5 30. 2011 tax 6 29. 2011 tax 7 28. 2011 tax 8 28. 2011 tax 0 27. 2011 tax 1 26. 2011 tax 2 93 34. 2011 tax 2 33. 2011 tax 3 32. 2011 tax 4 31. 2011 tax 5 30. 2011 tax 6 29. 2011 tax 7 28. 2011 tax 8 28. 2011 tax 0 27. 2011 tax 1 26. 2011 tax 2 94 34. 2011 tax 2 33. 2011 tax 3 32. 2011 tax 4 31. 2011 tax 5 30. 2011 tax 6 29. 2011 tax 7 28. 2011 tax 8 27. 2011 tax 9 27. 2011 tax 1 26. 2011 tax 2 95 34. 2011 tax 2 33. 2011 tax 3 32. 2011 tax 4 31. 2011 tax 5 30. 2011 tax 6 29. 2011 tax 7 28. 2011 tax 8 27. 2011 tax 9 27. 2011 tax 1 26. 2011 tax 2 96 34. 2011 tax 2 33. 2011 tax 3 32. 2011 tax 4 31. 2011 tax 5 30. 2011 tax 6 29. 2011 tax 7 28. 2011 tax 8 27. 2011 tax 9 27. 2011 tax 0 26. 2011 tax 2 Appendix C. 2011 tax (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. 2011 tax 2 33. 2011 tax 3 32. 2011 tax 4 31. 2011 tax 5 30. 2011 tax 6 29. 2011 tax 7 28. 2011 tax 8 27. 2011 tax 9 27. 2011 tax 0 26. 2011 tax 2 98 34. 2011 tax 2 33. 2011 tax 3 32. 2011 tax 4 31. 2011 tax 5 30. 2011 tax 6 29. 2011 tax 7 28. 2011 tax 8 27. 2011 tax 9 27. 2011 tax 0 26. 2011 tax 2 99 34. 2011 tax 2 33. 2011 tax 3 32. 2011 tax 4 31. 2011 tax 5 30. 2011 tax 6 29. 2011 tax 7 28. 2011 tax 8 27. 2011 tax 9 27. 2011 tax 0 26. 2011 tax 2 100 34. 2011 tax 2 33. 2011 tax 3 32. 2011 tax 4 31. 2011 tax 5 30. 2011 tax 6 29. 2011 tax 7 28. 2011 tax 8 27. 2011 tax 9 27. 2011 tax 0 26. 2011 tax 1 101 34. 2011 tax 2 33. 2011 tax 3 32. 2011 tax 4 31. 2011 tax 5 30. 2011 tax 6 29. 2011 tax 7 28. 2011 tax 8 27. 2011 tax 9 27. 2011 tax 0 26. 2011 tax 1 102 34. 2011 tax 2 33. 2011 tax 3 32. 2011 tax 4 31. 2011 tax 4 30. 2011 tax 5 29. 2011 tax 7 28. 2011 tax 8 27. 2011 tax 9 27. 2011 tax 0 26. 2011 tax 1 103 34. 2011 tax 2 33. 2011 tax 3 32. 2011 tax 4 31. 2011 tax 4 30. 2011 tax 5 29. 2011 tax 7 28. 2011 tax 8 27. 2011 tax 9 27. 2011 tax 0 26. 2011 tax 1 104 34. 2011 tax 2 33. 2011 tax 3 32. 2011 tax 4 31. 2011 tax 4 30. 2011 tax 5 29. 2011 tax 6 28. 2011 tax 8 27. 2011 tax 9 27. 2011 tax 0 26. 2011 tax 1 105 34. 2011 tax 2 33. 2011 tax 3 32. 2011 tax 3 31. 2011 tax 4 30. 2011 tax 5 29. 2011 tax 6 28. 2011 tax 8 27. 2011 tax 9 27. 2011 tax 0 26. 2011 tax 1 106 34. 2011 tax 2 33. 2011 tax 3 32. 2011 tax 3 31. 2011 tax 4 30. 2011 tax 5 29. 2011 tax 6 28. 2011 tax 8 27. 2011 tax 9 27. 2011 tax 0 26. 2011 tax 1 107 34. 2011 tax 2 33. 2011 tax 3 32. 2011 tax 3 31. 2011 tax 4 30. 2011 tax 5 29. 2011 tax 6 28. 2011 tax 8 27. 2011 tax 9 27. 2011 tax 0 26. 2011 tax 1 108 34. 2011 tax 2 33. 2011 tax 3 32. 2011 tax 3 31. 2011 tax 4 30. 2011 tax 5 29. 2011 tax 6 28. 2011 tax 8 27. 2011 tax 9 27. 2011 tax 0 26. 2011 tax 1 109 34. 2011 tax 2 33. 2011 tax 3 32. 2011 tax 3 31. 2011 tax 4 30. 2011 tax 5 29. 2011 tax 6 28. 2011 tax 7 27. 2011 tax 9 27. 2011 tax 0 26. 2011 tax 1 110 34. 2011 tax 2 33. 2011 tax 3 32. 2011 tax 3 31. 2011 tax 4 30. 2011 tax 5 29. 2011 tax 6 28. 2011 tax 7 27. 2011 tax 9 27. 2011 tax 0 26. 2011 tax 1 111 34. 2011 tax 2 33. 2011 tax 3 32. 2011 tax 3 31. 2011 tax 4 30. 2011 tax 5 29. 2011 tax 6 28. 2011 tax 7 27. 2011 tax 9 27. 2011 tax 0 26. 2011 tax 1 112 34. 2011 tax 2 33. 2011 tax 3 32. 2011 tax 3 31. 2011 tax 4 30. 2011 tax 5 29. 2011 tax 6 28. 2011 tax 7 27. 2011 tax 9 27. 2011 tax 0 26. 2011 tax 1 113 34. 2011 tax 2 33. 2011 tax 3 32. 2011 tax 3 31. 2011 tax 4 30. 2011 tax 5 29. 2011 tax 6 28. 2011 tax 7 27. 2011 tax 9 27. 2011 tax 0 26. 2011 tax 1 114 34. 2011 tax 2 33. 2011 tax 3 32. 2011 tax 3 31. 2011 tax 4 30. 2011 tax 5 29. 2011 tax 6 28. 2011 tax 7 27. 2011 tax 9 27. 2011 tax 0 26. 2011 tax 1 115+ 34. 2011 tax 2 33. 2011 tax 3 32. 2011 tax 3 31. 2011 tax 4 30. 2011 tax 5 29. 2011 tax 6 28. 2011 tax 7 27. 2011 tax 9 27. 2011 tax 0 26. 2011 tax 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. 2011 tax 9 30. 2011 tax 4 30. 2011 tax 0 29. 2011 tax 6 29. 2011 tax 2 28. 2011 tax 8 28. 2011 tax 5 28. 2011 tax 2 27. 2011 tax 9 27. 2011 tax 6 61 30. 2011 tax 4 29. 2011 tax 9 29. 2011 tax 5 29. 2011 tax 0 28. 2011 tax 6 28. 2011 tax 3 27. 2011 tax 9 27. 2011 tax 6 27. 2011 tax 3 27. 2011 tax 0 62 30. 2011 tax 0 29. 2011 tax 5 29. 2011 tax 0 28. 2011 tax 5 28. 2011 tax 1 27. 2011 tax 7 27. 2011 tax 3 27. 2011 tax 0 26. 2011 tax 7 26. 2011 tax 4 63 29. 2011 tax 6 29. 2011 tax 0 28. 2011 tax 5 28. 2011 tax 1 27. 2011 tax 6 27. 2011 tax 2 26. 2011 tax 8 26. 2011 tax 4 26. 2011 tax 1 25. 2011 tax 7 64 29. 2011 tax 2 28. 2011 tax 6 28. 2011 tax 1 27. 2011 tax 6 27. 2011 tax 1 26. 2011 tax 7 26. 2011 tax 3 25. 2011 tax 9 25. 2011 tax 5 25. 2011 tax 2 65 28. 2011 tax 8 28. 2011 tax 3 27. 2011 tax 7 27. 2011 tax 2 26. 2011 tax 7 26. 2011 tax 2 25. 2011 tax 8 25. 2011 tax 4 25. 2011 tax 0 24. 2011 tax 6 66 28. 2011 tax 5 27. 2011 tax 9 27. 2011 tax 3 26. 2011 tax 8 26. 2011 tax 3 25. 2011 tax 8 25. 2011 tax 3 24. 2011 tax 9 24. 2011 tax 5 24. 2011 tax 1 67 28. 2011 tax 2 27. 2011 tax 6 27. 2011 tax 0 26. 2011 tax 4 25. 2011 tax 9 25. 2011 tax 4 24. 2011 tax 9 24. 2011 tax 4 24. 2011 tax 0 23. 2011 tax 6 68 27. 2011 tax 9 27. 2011 tax 3 26. 2011 tax 7 26. 2011 tax 1 25. 2011 tax 5 25. 2011 tax 0 24. 2011 tax 5 24. 2011 tax 0 23. 2011 tax 5 23. 2011 tax 1 69 27. 2011 tax 6 27. 2011 tax 0 26. 2011 tax 4 25. 2011 tax 7 25. 2011 tax 2 24. 2011 tax 6 24. 2011 tax 1 23. 2011 tax 6 23. 2011 tax 1 22. 2011 tax 6 70 27. 2011 tax 4 26. 2011 tax 7 26. 2011 tax 1 25. 2011 tax 4 24. 2011 tax 8 24. 2011 tax 3 23. 2011 tax 7 23. 2011 tax 2 22. 2011 tax 7 22. 2011 tax 2 71 27. 2011 tax 2 26. 2011 tax 5 25. 2011 tax 8 25. 2011 tax 2 24. 2011 tax 5 23. 2011 tax 9 23. 2011 tax 4 22. 2011 tax 8 22. 2011 tax 3 21. 2011 tax 8 72 27. 2011 tax 0 26. 2011 tax 3 25. 2011 tax 6 24. 2011 tax 9 24. 2011 tax 3 23. 2011 tax 7 23. 2011 tax 1 22. 2011 tax 5 22. 2011 tax 0 21. 2011 tax 4 73 26. 2011 tax 8 26. 2011 tax 1 25. 2011 tax 4 24. 2011 tax 7 24. 2011 tax 0 23. 2011 tax 4 22. 2011 tax 8 22. 2011 tax 2 21. 2011 tax 6 21. 2011 tax 1 74 26. 2011 tax 6 25. 2011 tax 9 25. 2011 tax 2 24. 2011 tax 5 23. 2011 tax 8 23. 2011 tax 1 22. 2011 tax 5 21. 2011 tax 9 21. 2011 tax 3 20. 2011 tax 8 75 26. 2011 tax 5 25. 2011 tax 7 25. 2011 tax 0 24. 2011 tax 3 23. 2011 tax 6 22. 2011 tax 9 22. 2011 tax 3 21. 2011 tax 6 21. 2011 tax 0 20. 2011 tax 5 Appendix C. 2011 tax (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. 2011 tax 3 25. 2011 tax 6 24. 2011 tax 8 24. 2011 tax 1 23. 2011 tax 4 22. 2011 tax 7 22. 2011 tax 0 21. 2011 tax 4 20. 2011 tax 8 20. 2011 tax 2 77 26. 2011 tax 2 25. 2011 tax 4 24. 2011 tax 7 23. 2011 tax 9 23. 2011 tax 2 22. 2011 tax 5 21. 2011 tax 8 21. 2011 tax 2 20. 2011 tax 6 19. 2011 tax 9 78 26. 2011 tax 1 25. 2011 tax 3 24. 2011 tax 6 23. 2011 tax 8 23. 2011 tax 1 22. 2011 tax 4 21. 2011 tax 7 21. 2011 tax 0 20. 2011 tax 3 19. 2011 tax 7 79 26. 2011 tax 0 25. 2011 tax 2 24. 2011 tax 4 23. 2011 tax 7 22. 2011 tax 9 22. 2011 tax 2 21. 2011 tax 5 20. 2011 tax 8 20. 2011 tax 1 19. 2011 tax 5 80 25. 2011 tax 9 25. 2011 tax 1 24. 2011 tax 3 23. 2011 tax 6 22. 2011 tax 8 22. 2011 tax 1 21. 2011 tax 3 20. 2011 tax 6 20. 2011 tax 0 19. 2011 tax 3 81 25. 2011 tax 8 25. 2011 tax 0 24. 2011 tax 2 23. 2011 tax 4 22. 2011 tax 7 21. 2011 tax 9 21. 2011 tax 2 20. 2011 tax 5 19. 2011 tax 8 19. 2011 tax 1 82 25. 2011 tax 8 24. 2011 tax 9 24. 2011 tax 1 23. 2011 tax 4 22. 2011 tax 6 21. 2011 tax 8 21. 2011 tax 1 20. 2011 tax 4 19. 2011 tax 7 19. 2011 tax 0 83 25. 2011 tax 7 24. 2011 tax 9 24. 2011 tax 1 23. 2011 tax 3 22. 2011 tax 5 21. 2011 tax 7 21. 2011 tax 0 20. 2011 tax 2 19. 2011 tax 5 18. 2011 tax 8 84 25. 2011 tax 6 24. 2011 tax 8 24. 2011 tax 0 23. 2011 tax 2 22. 2011 tax 4 21. 2011 tax 6 20. 2011 tax 9 20. 2011 tax 1 19. 2011 tax 4 18. 2011 tax 7 85 25. 2011 tax 6 24. 2011 tax 8 23. 2011 tax 9 23. 2011 tax 1 22. 2011 tax 3 21. 2011 tax 6 20. 2011 tax 8 20. 2011 tax 1 19. 2011 tax 3 18. 2011 tax 6 86 25. 2011 tax 5 24. 2011 tax 7 23. 2011 tax 9 23. 2011 tax 1 22. 2011 tax 3 21. 2011 tax 5 20. 2011 tax 7 20. 2011 tax 0 19. 2011 tax 2 18. 2011 tax 5 87 25. 2011 tax 5 24. 2011 tax 7 23. 2011 tax 8 23. 2011 tax 0 22. 2011 tax 2 21. 2011 tax 4 20. 2011 tax 7 19. 2011 tax 9 19. 2011 tax 2 18. 2011 tax 4 88 25. 2011 tax 5 24. 2011 tax 6 23. 2011 tax 8 23. 2011 tax 0 22. 2011 tax 2 21. 2011 tax 4 20. 2011 tax 6 19. 2011 tax 8 19. 2011 tax 1 18. 2011 tax 3 89 25. 2011 tax 4 24. 2011 tax 6 23. 2011 tax 8 22. 2011 tax 9 22. 2011 tax 1 21. 2011 tax 3 20. 2011 tax 5 19. 2011 tax 8 19. 2011 tax 0 18. 2011 tax 3 90 25. 2011 tax 4 24. 2011 tax 6 23. 2011 tax 7 22. 2011 tax 9 22. 2011 tax 1 21. 2011 tax 3 20. 2011 tax 5 19. 2011 tax 7 19. 2011 tax 0 18. 2011 tax 2 91 25. 2011 tax 4 24. 2011 tax 5 23. 2011 tax 7 22. 2011 tax 9 22. 2011 tax 1 21. 2011 tax 3 20. 2011 tax 5 19. 2011 tax 7 18. 2011 tax 9 18. 2011 tax 2 92 25. 2011 tax 4 24. 2011 tax 5 23. 2011 tax 7 22. 2011 tax 9 22. 2011 tax 0 21. 2011 tax 2 20. 2011 tax 4 19. 2011 tax 6 18. 2011 tax 9 18. 2011 tax 1 93 25. 2011 tax 4 24. 2011 tax 5 23. 2011 tax 7 22. 2011 tax 8 22. 2011 tax 0 21. 2011 tax 2 20. 2011 tax 4 19. 2011 tax 6 18. 2011 tax 8 18. 2011 tax 1 94 25. 2011 tax 3 24. 2011 tax 5 23. 2011 tax 6 22. 2011 tax 8 22. 2011 tax 0 21. 2011 tax 2 20. 2011 tax 4 19. 2011 tax 6 18. 2011 tax 8 18. 2011 tax 0 95 25. 2011 tax 3 24. 2011 tax 5 23. 2011 tax 6 22. 2011 tax 8 22. 2011 tax 0 21. 2011 tax 1 20. 2011 tax 3 19. 2011 tax 6 18. 2011 tax 8 18. 2011 tax 0 96 25. 2011 tax 3 24. 2011 tax 5 23. 2011 tax 6 22. 2011 tax 8 21. 2011 tax 9 21. 2011 tax 1 20. 2011 tax 3 19. 2011 tax 5 18. 2011 tax 8 18. 2011 tax 0 97 25. 2011 tax 3 24. 2011 tax 5 23. 2011 tax 6 22. 2011 tax 8 21. 2011 tax 9 21. 2011 tax 1 20. 2011 tax 3 19. 2011 tax 5 18. 2011 tax 7 18. 2011 tax 0 98 25. 2011 tax 3 24. 2011 tax 4 23. 2011 tax 6 22. 2011 tax 8 21. 2011 tax 9 21. 2011 tax 1 20. 2011 tax 3 19. 2011 tax 5 18. 2011 tax 7 17. 2011 tax 9 99 25. 2011 tax 3 24. 2011 tax 4 23. 2011 tax 6 22. 2011 tax 7 21. 2011 tax 9 21. 2011 tax 1 20. 2011 tax 3 19. 2011 tax 5 18. 2011 tax 7 17. 2011 tax 9 100 25. 2011 tax 3 24. 2011 tax 4 23. 2011 tax 6 22. 2011 tax 7 21. 2011 tax 9 21. 2011 tax 1 20. 2011 tax 3 19. 2011 tax 5 18. 2011 tax 7 17. 2011 tax 9 101 25. 2011 tax 3 24. 2011 tax 4 23. 2011 tax 6 22. 2011 tax 7 21. 2011 tax 9 21. 2011 tax 1 20. 2011 tax 2 19. 2011 tax 4 18. 2011 tax 7 17. 2011 tax 9 102 25. 2011 tax 3 24. 2011 tax 4 23. 2011 tax 6 22. 2011 tax 7 21. 2011 tax 9 21. 2011 tax 1 20. 2011 tax 2 19. 2011 tax 4 18. 2011 tax 6 17. 2011 tax 9 103 25. 2011 tax 3 24. 2011 tax 4 23. 2011 tax 6 22. 2011 tax 7 21. 2011 tax 9 21. 2011 tax 0 20. 2011 tax 2 19. 2011 tax 4 18. 2011 tax 6 17. 2011 tax 9 104 25. 2011 tax 3 24. 2011 tax 4 23. 2011 tax 5 22. 2011 tax 7 21. 2011 tax 9 21. 2011 tax 0 20. 2011 tax 2 19. 2011 tax 4 18. 2011 tax 6 17. 2011 tax 8 105 25. 2011 tax 3 24. 2011 tax 4 23. 2011 tax 5 22. 2011 tax 7 21. 2011 tax 9 21. 2011 tax 0 20. 2011 tax 2 19. 2011 tax 4 18. 2011 tax 6 17. 2011 tax 8 106 25. 2011 tax 3 24. 2011 tax 4 23. 2011 tax 5 22. 2011 tax 7 21. 2011 tax 9 21. 2011 tax 0 20. 2011 tax 2 19. 2011 tax 4 18. 2011 tax 6 17. 2011 tax 8 107 25. 2011 tax 2 24. 2011 tax 4 23. 2011 tax 5 22. 2011 tax 7 21. 2011 tax 8 21. 2011 tax 0 20. 2011 tax 2 19. 2011 tax 4 18. 2011 tax 6 17. 2011 tax 8 108 25. 2011 tax 2 24. 2011 tax 4 23. 2011 tax 5 22. 2011 tax 7 21. 2011 tax 8 21. 2011 tax 0 20. 2011 tax 2 19. 2011 tax 4 18. 2011 tax 6 17. 2011 tax 8 109 25. 2011 tax 2 24. 2011 tax 4 23. 2011 tax 5 22. 2011 tax 7 21. 2011 tax 8 21. 2011 tax 0 20. 2011 tax 2 19. 2011 tax 4 18. 2011 tax 6 17. 2011 tax 8 110 25. 2011 tax 2 24. 2011 tax 4 23. 2011 tax 5 22. 2011 tax 7 21. 2011 tax 8 21. 2011 tax 0 20. 2011 tax 2 19. 2011 tax 4 18. 2011 tax 6 17. 2011 tax 8 111 25. 2011 tax 2 24. 2011 tax 4 23. 2011 tax 5 22. 2011 tax 7 21. 2011 tax 8 21. 2011 tax 0 20. 2011 tax 2 19. 2011 tax 4 18. 2011 tax 6 17. 2011 tax 8 112 25. 2011 tax 2 24. 2011 tax 4 23. 2011 tax 5 22. 2011 tax 7 21. 2011 tax 8 21. 2011 tax 0 20. 2011 tax 2 19. 2011 tax 4 18. 2011 tax 6 17. 2011 tax 8 113 25. 2011 tax 2 24. 2011 tax 4 23. 2011 tax 5 22. 2011 tax 7 21. 2011 tax 8 21. 2011 tax 0 20. 2011 tax 2 19. 2011 tax 4 18. 2011 tax 6 17. 2011 tax 8 114 25. 2011 tax 2 24. 2011 tax 4 23. 2011 tax 5 22. 2011 tax 7 21. 2011 tax 8 21. 2011 tax 0 20. 2011 tax 2 19. 2011 tax 4 18. 2011 tax 6 17. 2011 tax 8 115+ 25. 2011 tax 2 24. 2011 tax 4 23. 2011 tax 5 22. 2011 tax 7 21. 2011 tax 8 21. 2011 tax 0 20. 2011 tax 2 19. 2011 tax 4 18. 2011 tax 6 17. 2011 tax 8 Appendix C. 2011 tax (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. 2011 tax 8 21. 2011 tax 3 20. 2011 tax 9 20. 2011 tax 6 20. 2011 tax 2 19. 2011 tax 9 19. 2011 tax 6 19. 2011 tax 4 19. 2011 tax 1 18. 2011 tax 9 71 21. 2011 tax 3 20. 2011 tax 9 20. 2011 tax 5 20. 2011 tax 1 19. 2011 tax 7 19. 2011 tax 4 19. 2011 tax 1 18. 2011 tax 8 18. 2011 tax 5 18. 2011 tax 3 72 20. 2011 tax 9 20. 2011 tax 5 20. 2011 tax 0 19. 2011 tax 6 19. 2011 tax 3 18. 2011 tax 9 18. 2011 tax 6 18. 2011 tax 3 18. 2011 tax 0 17. 2011 tax 7 73 20. 2011 tax 6 20. 2011 tax 1 19. 2011 tax 6 19. 2011 tax 2 18. 2011 tax 8 18. 2011 tax 4 18. 2011 tax 1 17. 2011 tax 8 17. 2011 tax 5 17. 2011 tax 2 74 20. 2011 tax 2 19. 2011 tax 7 19. 2011 tax 3 18. 2011 tax 8 18. 2011 tax 4 18. 2011 tax 0 17. 2011 tax 6 17. 2011 tax 3 17. 2011 tax 0 16. 2011 tax 7 75 19. 2011 tax 9 19. 2011 tax 4 18. 2011 tax 9 18. 2011 tax 4 18. 2011 tax 0 17. 2011 tax 6 17. 2011 tax 2 16. 2011 tax 8 16. 2011 tax 5 16. 2011 tax 2 76 19. 2011 tax 6 19. 2011 tax 1 18. 2011 tax 6 18. 2011 tax 1 17. 2011 tax 6 17. 2011 tax 2 16. 2011 tax 8 16. 2011 tax 4 16. 2011 tax 0 15. 2011 tax 7 77 19. 2011 tax 4 18. 2011 tax 8 18. 2011 tax 3 17. 2011 tax 8 17. 2011 tax 3 16. 2011 tax 8 16. 2011 tax 4 16. 2011 tax 0 15. 2011 tax 6 15. 2011 tax 3 78 19. 2011 tax 1 18. 2011 tax 5 18. 2011 tax 0 17. 2011 tax 5 17. 2011 tax 0 16. 2011 tax 5 16. 2011 tax 0 15. 2011 tax 6 15. 2011 tax 2 14. 2011 tax 9 79 18. 2011 tax 9 18. 2011 tax 3 17. 2011 tax 7 17. 2011 tax 2 16. 2011 tax 7 16. 2011 tax 2 15. 2011 tax 7 15. 2011 tax 3 14. 2011 tax 9 14. 2011 tax 5 80 18. 2011 tax 7 18. 2011 tax 1 17. 2011 tax 5 16. 2011 tax 9 16. 2011 tax 4 15. 2011 tax 9 15. 2011 tax 4 15. 2011 tax 0 14. 2011 tax 5 14. 2011 tax 1 81 18. 2011 tax 5 17. 2011 tax 9 17. 2011 tax 3 16. 2011 tax 7 16. 2011 tax 2 15. 2011 tax 6 15. 2011 tax 1 14. 2011 tax 7 14. 2011 tax 2 13. 2011 tax 8 82 18. 2011 tax 3 17. 2011 tax 7 17. 2011 tax 1 16. 2011 tax 5 15. 2011 tax 9 15. 2011 tax 4 14. 2011 tax 9 14. 2011 tax 4 13. 2011 tax 9 13. 2011 tax 5 83 18. 2011 tax 2 17. 2011 tax 5 16. 2011 tax 9 16. 2011 tax 3 15. 2011 tax 7 15. 2011 tax 2 14. 2011 tax 7 14. 2011 tax 2 13. 2011 tax 7 13. 2011 tax 2 84 18. 2011 tax 0 17. 2011 tax 4 16. 2011 tax 7 16. 2011 tax 1 15. 2011 tax 5 15. 2011 tax 0 14. 2011 tax 4 13. 2011 tax 9 13. 2011 tax 4 13. 2011 tax 0 85 17. 2011 tax 9 17. 2011 tax 3 16. 2011 tax 6 16. 2011 tax 0 15. 2011 tax 4 14. 2011 tax 8 14. 2011 tax 3 13. 2011 tax 7 13. 2011 tax 2 12. 2011 tax 8 86 17. 2011 tax 8 17. 2011 tax 1 16. 2011 tax 5 15. 2011 tax 8 15. 2011 tax 2 14. 2011 tax 6 14. 2011 tax 1 13. 2011 tax 5 13. 2011 tax 0 12. 2011 tax 5 87 17. 2011 tax 7 17. 2011 tax 0 16. 2011 tax 4 15. 2011 tax 7 15. 2011 tax 1 14. 2011 tax 5 13. 2011 tax 9 13. 2011 tax 4 12. 2011 tax 9 12. 2011 tax 4 88 17. 2011 tax 6 16. 2011 tax 9 16. 2011 tax 3 15. 2011 tax 6 15. 2011 tax 0 14. 2011 tax 4 13. 2011 tax 8 13. 2011 tax 2 12. 2011 tax 7 12. 2011 tax 2 89 17. 2011 tax 6 16. 2011 tax 9 16. 2011 tax 2 15. 2011 tax 5 14. 2011 tax 9 14. 2011 tax 3 13. 2011 tax 7 13. 2011 tax 1 12. 2011 tax 6 12. 2011 tax 0 90 17. 2011 tax 5 16. 2011 tax 8 16. 2011 tax 1 15. 2011 tax 4 14. 2011 tax 8 14. 2011 tax 2 13. 2011 tax 6 13. 2011 tax 0 12. 2011 tax 4 11. 2011 tax 9 91 17. 2011 tax 4 16. 2011 tax 7 16. 2011 tax 0 15. 2011 tax 4 14. 2011 tax 7 14. 2011 tax 1 13. 2011 tax 5 12. 2011 tax 9 12. 2011 tax 3 11. 2011 tax 8 92 17. 2011 tax 4 16. 2011 tax 7 16. 2011 tax 0 15. 2011 tax 3 14. 2011 tax 6 14. 2011 tax 0 13. 2011 tax 4 12. 2011 tax 8 12. 2011 tax 2 11. 2011 tax 7 93 17. 2011 tax 3 16. 2011 tax 6 15. 2011 tax 9 15. 2011 tax 2 14. 2011 tax 6 13. 2011 tax 9 13. 2011 tax 3 12. 2011 tax 7 12. 2011 tax 1 11. 2011 tax 6 94 17. 2011 tax 3 16. 2011 tax 6 15. 2011 tax 9 15. 2011 tax 2 14. 2011 tax 5 13. 2011 tax 9 13. 2011 tax 2 12. 2011 tax 6 12. 2011 tax 0 11. 2011 tax 5 95 17. 2011 tax 3 16. 2011 tax 5 15. 2011 tax 8 15. 2011 tax 1 14. 2011 tax 5 13. 2011 tax 8 13. 2011 tax 2 12. 2011 tax 6 12. 2011 tax 0 11. 2011 tax 4 96 17. 2011 tax 2 16. 2011 tax 5 15. 2011 tax 8 15. 2011 tax 1 14. 2011 tax 4 13. 2011 tax 8 13. 2011 tax 1 12. 2011 tax 5 11. 2011 tax 9 11. 2011 tax 3 97 17. 2011 tax 2 16. 2011 tax 5 15. 2011 tax 8 15. 2011 tax 1 14. 2011 tax 4 13. 2011 tax 7 13. 2011 tax 1 12. 2011 tax 5 11. 2011 tax 9 11. 2011 tax 3 98 17. 2011 tax 2 16. 2011 tax 4 15. 2011 tax 7 15. 2011 tax 0 14. 2011 tax 3 13. 2011 tax 7 13. 2011 tax 0 12. 2011 tax 4 11. 2011 tax 8 11. 2011 tax 2 99 17. 2011 tax 2 16. 2011 tax 4 15. 2011 tax 7 15. 2011 tax 0 14. 2011 tax 3 13. 2011 tax 6 13. 2011 tax 0 12. 2011 tax 4 11. 2011 tax 8 11. 2011 tax 2 100 17. 2011 tax 1 16. 2011 tax 4 15. 2011 tax 7 15. 2011 tax 0 14. 2011 tax 3 13. 2011 tax 6 12. 2011 tax 9 12. 2011 tax 3 11. 2011 tax 7 11. 2011 tax 1 101 17. 2011 tax 1 16. 2011 tax 4 15. 2011 tax 6 14. 2011 tax 9 14. 2011 tax 2 13. 2011 tax 6 12. 2011 tax 9 12. 2011 tax 3 11. 2011 tax 7 11. 2011 tax 1 102 17. 2011 tax 1 16. 2011 tax 4 15. 2011 tax 6 14. 2011 tax 9 14. 2011 tax 2 13. 2011 tax 5 12. 2011 tax 9 12. 2011 tax 2 11. 2011 tax 6 11. 2011 tax 0 103 17. 2011 tax 1 16. 2011 tax 3 15. 2011 tax 6 14. 2011 tax 9 14. 2011 tax 2 13. 2011 tax 5 12. 2011 tax 9 12. 2011 tax 2 11. 2011 tax 6 11. 2011 tax 0 104 17. 2011 tax 1 16. 2011 tax 3 15. 2011 tax 6 14. 2011 tax 9 14. 2011 tax 2 13. 2011 tax 5 12. 2011 tax 8 12. 2011 tax 2 11. 2011 tax 6 11. 2011 tax 0 105 17. 2011 tax 1 16. 2011 tax 3 15. 2011 tax 6 14. 2011 tax 9 14. 2011 tax 2 13. 2011 tax 5 12. 2011 tax 8 12. 2011 tax 2 11. 2011 tax 5 10. 2011 tax 9 106 17. 2011 tax 1 16. 2011 tax 3 15. 2011 tax 6 14. 2011 tax 8 14. 2011 tax 1 13. 2011 tax 5 12. 2011 tax 8 12. 2011 tax 2 11. 2011 tax 5 10. 2011 tax 9 107 17. 2011 tax 0 16. 2011 tax 3 15. 2011 tax 6 14. 2011 tax 8 14. 2011 tax 1 13. 2011 tax 4 12. 2011 tax 8 12. 2011 tax 1 11. 2011 tax 5 10. 2011 tax 9 108 17. 2011 tax 0 16. 2011 tax 3 15. 2011 tax 5 14. 2011 tax 8 14. 2011 tax 1 13. 2011 tax 4 12. 2011 tax 8 12. 2011 tax 1 11. 2011 tax 5 10. 2011 tax 9 109 17. 2011 tax 0 16. 2011 tax 3 15. 2011 tax 5 14. 2011 tax 8 14. 2011 tax 1 13. 2011 tax 4 12. 2011 tax 8 12. 2011 tax 1 11. 2011 tax 5 10. 2011 tax 9 Appendix C. 2011 tax (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. 2011 tax 0 16. 2011 tax 3 15. 2011 tax 5 14. 2011 tax 8 14. 2011 tax 1 13. 2011 tax 4 12. 2011 tax 7 12. 2011 tax 1 11. 2011 tax 5 10. 2011 tax 9 111 17. 2011 tax 0 16. 2011 tax 3 15. 2011 tax 5 14. 2011 tax 8 14. 2011 tax 1 13. 2011 tax 4 12. 2011 tax 7 12. 2011 tax 1 11. 2011 tax 5 10. 2011 tax 8 112 17. 2011 tax 0 16. 2011 tax 3 15. 2011 tax 5 14. 2011 tax 8 14. 2011 tax 1 13. 2011 tax 4 12. 2011 tax 7 12. 2011 tax 1 11. 2011 tax 5 10. 2011 tax 8 113 17. 2011 tax 0 16. 2011 tax 3 15. 2011 tax 5 14. 2011 tax 8 14. 2011 tax 1 13. 2011 tax 4 12. 2011 tax 7 12. 2011 tax 1 11. 2011 tax 4 10. 2011 tax 8 114 17. 2011 tax 0 16. 2011 tax 3 15. 2011 tax 5 14. 2011 tax 8 14. 2011 tax 1 13. 2011 tax 4 12. 2011 tax 7 12. 2011 tax 1 11. 2011 tax 4 10. 2011 tax 8 115+ 17. 2011 tax 0 16. 2011 tax 3 15. 2011 tax 5 14. 2011 tax 8 14. 2011 tax 1 13. 2011 tax 4 12. 2011 tax 7 12. 2011 tax 1 11. 2011 tax 4 10. 2011 tax 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. 2011 tax 8 13. 2011 tax 4 13. 2011 tax 1 12. 2011 tax 8 12. 2011 tax 6 12. 2011 tax 3 12. 2011 tax 1 11. 2011 tax 9 11. 2011 tax 7 11. 2011 tax 5 81 13. 2011 tax 4 13. 2011 tax 1 12. 2011 tax 7 12. 2011 tax 4 12. 2011 tax 2 11. 2011 tax 9 11. 2011 tax 7 11. 2011 tax 4 11. 2011 tax 3 11. 2011 tax 1 82 13. 2011 tax 1 12. 2011 tax 7 12. 2011 tax 4 12. 2011 tax 1 11. 2011 tax 8 11. 2011 tax 5 11. 2011 tax 3 11. 2011 tax 0 10. 2011 tax 8 10. 2011 tax 6 83 12. 2011 tax 8 12. 2011 tax 4 12. 2011 tax 1 11. 2011 tax 7 11. 2011 tax 4 11. 2011 tax 1 10. 2011 tax 9 10. 2011 tax 6 10. 2011 tax 4 10. 2011 tax 2 84 12. 2011 tax 6 12. 2011 tax 2 11. 2011 tax 8 11. 2011 tax 4 11. 2011 tax 1 10. 2011 tax 8 10. 2011 tax 5 10. 2011 tax 3 10. 2011 tax 1 9. 2011 tax 9 85 12. 2011 tax 3 11. 2011 tax 9 11. 2011 tax 5 11. 2011 tax 1 10. 2011 tax 8 10. 2011 tax 5 10. 2011 tax 2 9. 2011 tax 9 9. 2011 tax 7 9. 2011 tax 5 86 12. 2011 tax 1 11. 2011 tax 7 11. 2011 tax 3 10. 2011 tax 9 10. 2011 tax 5 10. 2011 tax 2 9. 2011 tax 9 9. 2011 tax 6 9. 2011 tax 4 9. 2011 tax 2 87 11. 2011 tax 9 11. 2011 tax 4 11. 2011 tax 0 10. 2011 tax 6 10. 2011 tax 3 9. 2011 tax 9 9. 2011 tax 6 9. 2011 tax 4 9. 2011 tax 1 8. 2011 tax 9 88 11. 2011 tax 7 11. 2011 tax 3 10. 2011 tax 8 10. 2011 tax 4 10. 2011 tax 1 9. 2011 tax 7 9. 2011 tax 4 9. 2011 tax 1 8. 2011 tax 8 8. 2011 tax 6 89 11. 2011 tax 5 11. 2011 tax 1 10. 2011 tax 6 10. 2011 tax 2 9. 2011 tax 9 9. 2011 tax 5 9. 2011 tax 2 8. 2011 tax 9 8. 2011 tax 6 8. 2011 tax 3 90 11. 2011 tax 4 10. 2011 tax 9 10. 2011 tax 5 10. 2011 tax 1 9. 2011 tax 7 9. 2011 tax 3 9. 2011 tax 0 8. 2011 tax 6 8. 2011 tax 3 8. 2011 tax 1 91 11. 2011 tax 3 10. 2011 tax 8 10. 2011 tax 3 9. 2011 tax 9 9. 2011 tax 5 9. 2011 tax 1 8. 2011 tax 8 8. 2011 tax 4 8. 2011 tax 1 7. 2011 tax 9 92 11. 2011 tax 2 10. 2011 tax 7 10. 2011 tax 2 9. 2011 tax 8 9. 2011 tax 3 9. 2011 tax 0 8. 2011 tax 6 8. 2011 tax 3 8. 2011 tax 0 7. 2011 tax 7 93 11. 2011 tax 1 10. 2011 tax 6 10. 2011 tax 1 9. 2011 tax 6 9. 2011 tax 2 8. 2011 tax 8 8. 2011 tax 5 8. 2011 tax 1 7. 2011 tax 8 7. 2011 tax 5 94 11. 2011 tax 0 10. 2011 tax 5 10. 2011 tax 0 9. 2011 tax 5 9. 2011 tax 1 8. 2011 tax 7 8. 2011 tax 3 8. 2011 tax 0 7. 2011 tax 6 7. 2011 tax 3 95 10. 2011 tax 9 10. 2011 tax 4 9. 2011 tax 9 9. 2011 tax 4 9. 2011 tax 0 8. 2011 tax 6 8. 2011 tax 2 7. 2011 tax 8 7. 2011 tax 5 7. 2011 tax 2 96 10. 2011 tax 8 10. 2011 tax 3 9. 2011 tax 8 9. 2011 tax 3 8. 2011 tax 9 8. 2011 tax 5 8. 2011 tax 1 7. 2011 tax 7 7. 2011 tax 4 7. 2011 tax 1 97 10. 2011 tax 7 10. 2011 tax 2 9. 2011 tax 7 9. 2011 tax 2 8. 2011 tax 8 8. 2011 tax 4 8. 2011 tax 0 7. 2011 tax 6 7. 2011 tax 3 6. 2011 tax 9 98 10. 2011 tax 7 10. 2011 tax 1 9. 2011 tax 6 9. 2011 tax 2 8. 2011 tax 7 8. 2011 tax 3 7. 2011 tax 9 7. 2011 tax 5 7. 2011 tax 1 6. 2011 tax 8 99 10. 2011 tax 6 10. 2011 tax 1 9. 2011 tax 6 9. 2011 tax 1 8. 2011 tax 6 8. 2011 tax 2 7. 2011 tax 8 7. 2011 tax 4 7. 2011 tax 0 6. 2011 tax 7 100 10. 2011 tax 6 10. 2011 tax 0 9. 2011 tax 5 9. 2011 tax 0 8. 2011 tax 5 8. 2011 tax 1 7. 2011 tax 7 7. 2011 tax 3 6. 2011 tax 9 6. 2011 tax 6 101 10. 2011 tax 5 10. 2011 tax 0 9. 2011 tax 4 9. 2011 tax 0 8. 2011 tax 5 8. 2011 tax 0 7. 2011 tax 6 7. 2011 tax 2 6. 2011 tax 9 6. 2011 tax 5 102 10. 2011 tax 5 9. 2011 tax 9 9. 2011 tax 4 8. 2011 tax 9 8. 2011 tax 4 8. 2011 tax 0 7. 2011 tax 5 7. 2011 tax 1 6. 2011 tax 8 6. 2011 tax 4 103 10. 2011 tax 4 9. 2011 tax 9 9. 2011 tax 4 8. 2011 tax 8 8. 2011 tax 4 7. 2011 tax 9 7. 2011 tax 5 7. 2011 tax 1 6. 2011 tax 7 6. 2011 tax 3 104 10. 2011 tax 4 9. 2011 tax 8 9. 2011 tax 3 8. 2011 tax 8 8. 2011 tax 3 7. 2011 tax 9 7. 2011 tax 4 7. 2011 tax 0 6. 2011 tax 6 6. 2011 tax 3 105 10. 2011 tax 4 9. 2011 tax 8 9. 2011 tax 3 8. 2011 tax 8 8. 2011 tax 3 7. 2011 tax 8 7. 2011 tax 4 7. 2011 tax 0 6. 2011 tax 6 6. 2011 tax 2 106 10. 2011 tax 3 9. 2011 tax 8 9. 2011 tax 2 8. 2011 tax 7 8. 2011 tax 2 7. 2011 tax 8 7. 2011 tax 3 6. 2011 tax 9 6. 2011 tax 5 6. 2011 tax 2 107 10. 2011 tax 3 9. 2011 tax 8 9. 2011 tax 2 8. 2011 tax 7 8. 2011 tax 2 7. 2011 tax 7 7. 2011 tax 3 6. 2011 tax 9 6. 2011 tax 5 6. 2011 tax 1 108 10. 2011 tax 3 9. 2011 tax 7 9. 2011 tax 2 8. 2011 tax 7 8. 2011 tax 2 7. 2011 tax 7 7. 2011 tax 3 6. 2011 tax 8 6. 2011 tax 4 6. 2011 tax 1 109 10. 2011 tax 3 9. 2011 tax 7 9. 2011 tax 2 8. 2011 tax 7 8. 2011 tax 2 7. 2011 tax 7 7. 2011 tax 2 6. 2011 tax 8 6. 2011 tax 4 6. 2011 tax 0 110 10. 2011 tax 3 9. 2011 tax 7 9. 2011 tax 2 8. 2011 tax 6 8. 2011 tax 1 7. 2011 tax 7 7. 2011 tax 2 6. 2011 tax 8 6. 2011 tax 4 6. 2011 tax 0 111 10. 2011 tax 3 9. 2011 tax 7 9. 2011 tax 1 8. 2011 tax 6 8. 2011 tax 1 7. 2011 tax 6 7. 2011 tax 2 6. 2011 tax 8 6. 2011 tax 3 6. 2011 tax 0 112 10. 2011 tax 2 9. 2011 tax 7 9. 2011 tax 1 8. 2011 tax 6 8. 2011 tax 1 7. 2011 tax 6 7. 2011 tax 2 6. 2011 tax 7 6. 2011 tax 3 5. 2011 tax 9 113 10. 2011 tax 2 9. 2011 tax 7 9. 2011 tax 1 8. 2011 tax 6 8. 2011 tax 1 7. 2011 tax 6 7. 2011 tax 2 6. 2011 tax 7 6. 2011 tax 3 5. 2011 tax 9 114 10. 2011 tax 2 9. 2011 tax 7 9. 2011 tax 1 8. 2011 tax 6 8. 2011 tax 1 7. 2011 tax 6 7. 2011 tax 1 6. 2011 tax 7 6. 2011 tax 3 5. 2011 tax 9 115+ 10. 2011 tax 2 9. 2011 tax 7 9. 2011 tax 1 8. 2011 tax 6 8. 2011 tax 1 7. 2011 tax 6 7. 2011 tax 1 6. 2011 tax 7 6. 2011 tax 3 5. 2011 tax 9 Appendix C. 2011 tax (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. 2011 tax 8 7. 2011 tax 6 7. 2011 tax 4 7. 2011 tax 2 7. 2011 tax 1 6. 2011 tax 9 6. 2011 tax 8 6. 2011 tax 6 6. 2011 tax 5 6. 2011 tax 4 91 7. 2011 tax 6 7. 2011 tax 4 7. 2011 tax 2 7. 2011 tax 0 6. 2011 tax 8 6. 2011 tax 7 6. 2011 tax 5 6. 2011 tax 4 6. 2011 tax 3 6. 2011 tax 1 92 7. 2011 tax 4 7. 2011 tax 2 7. 2011 tax 0 6. 2011 tax 8 6. 2011 tax 6 6. 2011 tax 4 6. 2011 tax 3 6. 2011 tax 1 6. 2011 tax 0 5. 2011 tax 9 93 7. 2011 tax 2 7. 2011 tax 0 6. 2011 tax 8 6. 2011 tax 6 6. 2011 tax 4 6. 2011 tax 2 6. 2011 tax 1 5. 2011 tax 9 5. 2011 tax 8 5. 2011 tax 6 94 7. 2011 tax 1 6. 2011 tax 8 6. 2011 tax 6 6. 2011 tax 4 6. 2011 tax 2 6. 2011 tax 0 5. 2011 tax 9 5. 2011 tax 7 5. 2011 tax 6 5. 2011 tax 4 95 6. 2011 tax 9 6. 2011 tax 7 6. 2011 tax 4 6. 2011 tax 2 6. 2011 tax 0 5. 2011 tax 8 5. 2011 tax 7 5. 2011 tax 5 5. 2011 tax 4 5. 2011 tax 2 96 6. 2011 tax 8 6. 2011 tax 5 6. 2011 tax 3 6. 2011 tax 1 5. 2011 tax 9 5. 2011 tax 7 5. 2011 tax 5 5. 2011 tax 3 5. 2011 tax 2 5. 2011 tax 0 97 6. 2011 tax 6 6. 2011 tax 4 6. 2011 tax 1 5. 2011 tax 9 5. 2011 tax 7 5. 2011 tax 5 5. 2011 tax 3 5. 2011 tax 2 5. 2011 tax 0 4. 2011 tax 9 98 6. 2011 tax 5 6. 2011 tax 3 6. 2011 tax 0 5. 2011 tax 8 5. 2011 tax 6 5. 2011 tax 4 5. 2011 tax 2 5. 2011 tax 0 4. 2011 tax 8 4. 2011 tax 7 99 6. 2011 tax 4 6. 2011 tax 1 5. 2011 tax 9 5. 2011 tax 6 5. 2011 tax 4 5. 2011 tax 2 5. 2011 tax 0 4. 2011 tax 9 4. 2011 tax 7 4. 2011 tax 5 100 6. 2011 tax 3 6. 2011 tax 0 5. 2011 tax 8 5. 2011 tax 5 5. 2011 tax 3 5. 2011 tax 1 4. 2011 tax 9 4. 2011 tax 7 4. 2011 tax 5 4. 2011 tax 4 101 6. 2011 tax 2 5. 2011 tax 9 5. 2011 tax 6 5. 2011 tax 4 5. 2011 tax 2 5. 2011 tax 0 4. 2011 tax 8 4. 2011 tax 6 4. 2011 tax 4 4. 2011 tax 2 102 6. 2011 tax 1 5. 2011 tax 8 5. 2011 tax 5 5. 2011 tax 3 5. 2011 tax 1 4. 2011 tax 8 4. 2011 tax 6 4. 2011 tax 4 4. 2011 tax 3 4. 2011 tax 1 103 6. 2011 tax 0 5. 2011 tax 7 5. 2011 tax 4 5. 2011 tax 2 5. 2011 tax 0 4. 2011 tax 7 4. 2011 tax 5 4. 2011 tax 3 4. 2011 tax 1 4. 2011 tax 0 104 5. 2011 tax 9 5. 2011 tax 6 5. 2011 tax 4 5. 2011 tax 1 4. 2011 tax 9 4. 2011 tax 6 4. 2011 tax 4 4. 2011 tax 2 4. 2011 tax 0 3. 2011 tax 8 105 5. 2011 tax 9 5. 2011 tax 6 5. 2011 tax 3 5. 2011 tax 0 4. 2011 tax 8 4. 2011 tax 5 4. 2011 tax 3 4. 2011 tax 1 3. 2011 tax 9 3. 2011 tax 7 106 5. 2011 tax 8 5. 2011 tax 5 5. 2011 tax 2 4. 2011 tax 9 4. 2011 tax 7 4. 2011 tax 5 4. 2011 tax 2 4. 2011 tax 0 3. 2011 tax 8 3. 2011 tax 6 107 5. 2011 tax 8 5. 2011 tax 4 5. 2011 tax 1 4. 2011 tax 9 4. 2011 tax 6 4. 2011 tax 4 4. 2011 tax 2 3. 2011 tax 9 3. 2011 tax 7 3. 2011 tax 5 108 5. 2011 tax 7 5. 2011 tax 4 5. 2011 tax 1 4. 2011 tax 8 4. 2011 tax 6 4. 2011 tax 3 4. 2011 tax 1 3. 2011 tax 9 3. 2011 tax 7 3. 2011 tax 5 109 5. 2011 tax 7 5. 2011 tax 3 5. 2011 tax 0 4. 2011 tax 8 4. 2011 tax 5 4. 2011 tax 3 4. 2011 tax 0 3. 2011 tax 8 3. 2011 tax 6 3. 2011 tax 4 110 5. 2011 tax 6 5. 2011 tax 3 5. 2011 tax 0 4. 2011 tax 7 4. 2011 tax 5 4. 2011 tax 2 4. 2011 tax 0 3. 2011 tax 8 3. 2011 tax 5 3. 2011 tax 3 111 5. 2011 tax 6 5. 2011 tax 3 5. 2011 tax 0 4. 2011 tax 7 4. 2011 tax 4 4. 2011 tax 2 3. 2011 tax 9 3. 2011 tax 7 3. 2011 tax 5 3. 2011 tax 3 112 5. 2011 tax 6 5. 2011 tax 3 4. 2011 tax 9 4. 2011 tax 7 4. 2011 tax 4 4. 2011 tax 1 3. 2011 tax 9 3. 2011 tax 7 3. 2011 tax 5 3. 2011 tax 2 113 5. 2011 tax 6 5. 2011 tax 2 4. 2011 tax 9 4. 2011 tax 6 4. 2011 tax 4 4. 2011 tax 1 3. 2011 tax 9 3. 2011 tax 6 3. 2011 tax 4 3. 2011 tax 2 114 5. 2011 tax 6 5. 2011 tax 2 4. 2011 tax 9 4. 2011 tax 6 4. 2011 tax 3 4. 2011 tax 1 3. 2011 tax 9 3. 2011 tax 6 3. 2011 tax 4 3. 2011 tax 2 115+ 5. 2011 tax 5 5. 2011 tax 2 4. 2011 tax 9 4. 2011 tax 6 4. 2011 tax 3 4. 2011 tax 1 3. 2011 tax 8 3. 2011 tax 6 3. 2011 tax 4 3. 2011 tax 1 Appendix C. 2011 tax (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. 2011 tax 2 4. 2011 tax 1 3. 2011 tax 9 3. 2011 tax 8 3. 2011 tax 7 3. 2011 tax 5 3. 2011 tax 4 3. 2011 tax 3 3. 2011 tax 3 3. 2011 tax 2 101 4. 2011 tax 1 3. 2011 tax 9 3. 2011 tax 7 3. 2011 tax 6 3. 2011 tax 5 3. 2011 tax 4 3. 2011 tax 2 3. 2011 tax 1 3. 2011 tax 1 3. 2011 tax 0 102 3. 2011 tax 9 3. 2011 tax 7 3. 2011 tax 6 3. 2011 tax 4 3. 2011 tax 3 3. 2011 tax 2 3. 2011 tax 1 3. 2011 tax 0 2. 2011 tax 9 2. 2011 tax 8 103 3. 2011 tax 8 3. 2011 tax 6 3. 2011 tax 4 3. 2011 tax 3 3. 2011 tax 2 3. 2011 tax 0 2. 2011 tax 9 2. 2011 tax 8 2. 2011 tax 7 2. 2011 tax 6 104 3. 2011 tax 7 3. 2011 tax 5 3. 2011 tax 3 3. 2011 tax 2 3. 2011 tax 0 2. 2011 tax 9 2. 2011 tax 7 2. 2011 tax 6 2. 2011 tax 5 2. 2011 tax 4 105 3. 2011 tax 5 3. 2011 tax 4 3. 2011 tax 2 3. 2011 tax 0 2. 2011 tax 9 2. 2011 tax 7 2. 2011 tax 6 2. 2011 tax 5 2. 2011 tax 4 2. 2011 tax 3 106 3. 2011 tax 4 3. 2011 tax 2 3. 2011 tax 1 2. 2011 tax 9 2. 2011 tax 7 2. 2011 tax 6 2. 2011 tax 4 2. 2011 tax 3 2. 2011 tax 2 2. 2011 tax 1 107 3. 2011 tax 3 3. 2011 tax 1 3. 2011 tax 0 2. 2011 tax 8 2. 2011 tax 6 2. 2011 tax 5 2. 2011 tax 3 2. 2011 tax 2 2. 2011 tax 1 2. 2011 tax 0 108 3. 2011 tax 3 3. 2011 tax 1 2. 2011 tax 9 2. 2011 tax 7 2. 2011 tax 5 2. 2011 tax 4 2. 2011 tax 2 2. 2011 tax 1 1. 2011 tax 9 1. 2011 tax 8 109 3. 2011 tax 2 3. 2011 tax 0 2. 2011 tax 8 2. 2011 tax 6 2. 2011 tax 4 2. 2011 tax 3 2. 2011 tax 1 2. 2011 tax 0 1. 2011 tax 8 1. 2011 tax 7 110 3. 2011 tax 1 2. 2011 tax 9 2. 2011 tax 7 2. 2011 tax 5 2. 2011 tax 3 2. 2011 tax 2 2. 2011 tax 0 1. 2011 tax 9 1. 2011 tax 7 1. 2011 tax 6 111 3. 2011 tax 1 2. 2011 tax 9 2. 2011 tax 7 2. 2011 tax 5 2. 2011 tax 3 2. 2011 tax 1 1. 2011 tax 9 1. 2011 tax 8 1. 2011 tax 6 1. 2011 tax 5 112 3. 2011 tax 0 2. 2011 tax 8 2. 2011 tax 6 2. 2011 tax 4 2. 2011 tax 2 2. 2011 tax 0 1. 2011 tax 9 1. 2011 tax 7 1. 2011 tax 5 1. 2011 tax 4 113 3. 2011 tax 0 2. 2011 tax 8 2. 2011 tax 6 2. 2011 tax 4 2. 2011 tax 2 2. 2011 tax 0 1. 2011 tax 8 1. 2011 tax 6 1. 2011 tax 5 1. 2011 tax 3 114 3. 2011 tax 0 2. 2011 tax 7 2. 2011 tax 5 2. 2011 tax 3 2. 2011 tax 1 1. 2011 tax 9 1. 2011 tax 8 1. 2011 tax 6 1. 2011 tax 4 1. 2011 tax 3 115+ 2. 2011 tax 9 2. 2011 tax 7 2. 2011 tax 5 2. 2011 tax 3 2. 2011 tax 1 1. 2011 tax 9 1. 2011 tax 7 1. 2011 tax 5 1. 2011 tax 4 1. 2011 tax 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. 2011 tax 5 1. 2011 tax 4 1. 2011 tax 3 1. 2011 tax 2 1. 2011 tax 1 1. 2011 tax 1         111 1. 2011 tax 4 1. 2011 tax 2 1. 2011 tax 1 1. 2011 tax 1 1. 2011 tax 0 1. 2011 tax 0         112 1. 2011 tax 3 1. 2011 tax 1 1. 2011 tax 0 1. 2011 tax 0 1. 2011 tax 0 1. 2011 tax 0         113 1. 2011 tax 2 1. 2011 tax 1 1. 2011 tax 0 1. 2011 tax 0 1. 2011 tax 0 1. 2011 tax 0         114 1. 2011 tax 1 1. 2011 tax 0 1. 2011 tax 0 1. 2011 tax 0 1. 2011 tax 0 1. 2011 tax 0         115+ 1. 2011 tax 1 1. 2011 tax 0 1. 2011 tax 0 1. 2011 tax 0 1. 2011 tax 0 1. 2011 tax 0         Appendix C. 2011 tax 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. 2011 tax 4 93 9. 2011 tax 6 71 26. 2011 tax 5 94 9. 2011 tax 1 72 25. 2011 tax 6 95 8. 2011 tax 6 73 24. 2011 tax 7 96 8. 2011 tax 1 74 23. 2011 tax 8 97 7. 2011 tax 6 75 22. 2011 tax 9 98 7. 2011 tax 1 76 22. 2011 tax 0 99 6. 2011 tax 7 77 21. 2011 tax 2 100 6. 2011 tax 3 78 20. 2011 tax 3 101 5. 2011 tax 9 79 19. 2011 tax 5 102 5. 2011 tax 5 80 18. 2011 tax 7 103 5. 2011 tax 2 81 17. 2011 tax 9 104 4. 2011 tax 9 82 17. 2011 tax 1 105 4. 2011 tax 5 83 16. 2011 tax 3 106 4. 2011 tax 2 84 15. 2011 tax 5 107 3. 2011 tax 9 85 14. 2011 tax 8 108 3. 2011 tax 7 86 14. 2011 tax 1 109 3. 2011 tax 4 87 13. 2011 tax 4 110 3. 2011 tax 1 88 12. 2011 tax 7 111 2. 2011 tax 9 89 12. 2011 tax 0 112 2. 2011 tax 6 90 11. 2011 tax 4 113 2. 2011 tax 4 91 10. 2011 tax 8 114 2. 2011 tax 1 92 10. 2011 tax 2 115 and over 1. 2011 tax 9 Prev  Up  Next   Home   More Online Publications