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Complete 2005 Taxes Online

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Complete 2005 Taxes Online

Complete 2005 taxes online 14. Complete 2005 taxes online   Sale of Property Table of Contents Reminder Introduction Useful Items - You may want to see: Sales and TradesWhat Is a Sale or Trade? How To Figure Gain or Loss Nontaxable Trades Transfers Between Spouses Related Party Transactions Capital Gains and LossesCapital or Ordinary Gain or Loss Capital Assets and Noncapital Assets Holding Period Nonbusiness Bad Debts Wash Sales Rollover of Gain From Publicly Traded Securities Reminder Foreign income. Complete 2005 taxes online  If you are a U. Complete 2005 taxes online S. Complete 2005 taxes online citizen who sells property located outside the United States, you must report all gains and losses from the sale of that property on your tax return unless it is exempt by U. Complete 2005 taxes online S. Complete 2005 taxes online law. Complete 2005 taxes online This is true whether you reside inside or outside the United States and whether or not you receive a Form 1099 from the payer. Complete 2005 taxes online Introduction This chapter discusses the tax consequences of selling or trading investment property. Complete 2005 taxes online It explains the following. Complete 2005 taxes online What a sale or trade is. Complete 2005 taxes online Figuring gain or loss. Complete 2005 taxes online Nontaxable trades. Complete 2005 taxes online Related party transactions. Complete 2005 taxes online Capital gains or losses. Complete 2005 taxes online Capital assets and noncapital assets. Complete 2005 taxes online Holding period. Complete 2005 taxes online Rollover of gain from publicly traded securities. Complete 2005 taxes online Other property transactions. Complete 2005 taxes online   Certain transfers of property are not discussed here. Complete 2005 taxes online They are discussed in other IRS publications. Complete 2005 taxes online These include the following. Complete 2005 taxes online Sales of a main home, covered in chapter 15. Complete 2005 taxes online Installment sales, covered in Publication 537, Installment Sales. Complete 2005 taxes online Transactions involving business property, covered in Publication 544, Sales and Other Dispositions of Assets. Complete 2005 taxes online Dispositions of an interest in a passive activity, covered in Publication 925, Passive Activity and At-Risk Rules. Complete 2005 taxes online    Publication 550, Investment Income and Expenses (Including Capital Gains and Losses), provides a more detailed discussion about sales and trades of investment property. Complete 2005 taxes online Publication 550 includes information about the rules covering nonbusiness bad debts, straddles, section 1256 contracts, puts and calls, commodity futures, short sales, and wash sales. Complete 2005 taxes online It also discusses investment-related expenses. Complete 2005 taxes online Useful Items - You may want to see: Publication 550 Investment Income and Expenses Form (and Instructions) Schedule D (Form 1040) Capital Gains and Losses 8949 Sales and Other Dispositions of Capital Assets 8824 Like-Kind Exchanges Sales and Trades If you sold property such as stocks, bonds, or certain commodities through a broker during the year, you should receive, for each sale, a Form 1099-B, Proceeds From Broker and Barter Exchange Transactions, or substitute statement, from the broker. Complete 2005 taxes online Generally, you should receive the statement by February 15 of the next year. Complete 2005 taxes online It will show the gross proceeds from the sale. Complete 2005 taxes online If you sold a covered security in 2013, your 1099-B (or substitute statement) will show your basis. Complete 2005 taxes online Generally, a covered security is a security you acquired after 2010, with certain exceptions. Complete 2005 taxes online See the Instructions for Form 8949. Complete 2005 taxes online The IRS will also get a copy of Form 1099-B from the broker. Complete 2005 taxes online Use Form 1099-B (or substitute statement received from your broker) to complete Form 8949. Complete 2005 taxes online What Is a Sale or Trade? This section explains what is a sale or trade. Complete 2005 taxes online It also explains certain transactions and events that are treated as sales or trades. Complete 2005 taxes online A sale is generally a transfer of property for money or a mortgage, note, or other promise to pay money. Complete 2005 taxes online A trade is a transfer of property for other property or services and may be taxed in the same way as a sale. Complete 2005 taxes online Sale and purchase. Complete 2005 taxes online   Ordinarily, a transaction is not a trade when you voluntarily sell property for cash and immediately buy similar property to replace it. Complete 2005 taxes online The sale and purchase are two separate transactions. Complete 2005 taxes online But see Like-kind exchanges under Nontaxable Trades, later. Complete 2005 taxes online Redemption of stock. Complete 2005 taxes online   A redemption of stock is treated as a sale or trade and is subject to the capital gain or loss provisions unless the redemption is a dividend or other distribution on stock. Complete 2005 taxes online Dividend versus sale or trade. Complete 2005 taxes online   Whether a redemption is treated as a sale, trade, dividend, or other distribution depends on the circumstances in each case. Complete 2005 taxes online Both direct and indirect ownership of stock will be considered. Complete 2005 taxes online The redemption is treated as a sale or trade of stock if: The redemption is not essentially equivalent to a dividend (see chapter 8), There is a substantially disproportionate redemption of stock, There is a complete redemption of all the stock of the corporation owned by the shareholder, or The redemption is a distribution in partial liquidation of a corporation. Complete 2005 taxes online Redemption or retirement of bonds. Complete 2005 taxes online   A redemption or retirement of bonds or notes at their maturity is generally treated as a sale or trade. Complete 2005 taxes online   In addition, a significant modification of a bond is treated as a trade of the original bond for a new bond. Complete 2005 taxes online For details, see Regulations section 1. Complete 2005 taxes online 1001-3. Complete 2005 taxes online Surrender of stock. Complete 2005 taxes online   A surrender of stock by a dominant shareholder who retains ownership of more than half of the corporation's voting shares is treated as a contribution to capital rather than as an immediate loss deductible from taxable income. Complete 2005 taxes online The surrendering shareholder must reallocate his or her basis in the surrendered shares to the shares he or she retains. Complete 2005 taxes online Worthless securities. Complete 2005 taxes online    Stocks, stock rights, and bonds (other than those held for sale by a securities dealer) that became completely worthless during the tax year are treated as though they were sold on the last day of the tax year. Complete 2005 taxes online This affects whether your capital loss is long term or short term. Complete 2005 taxes online See Holding Period , later. Complete 2005 taxes online   Worthless securities also include securities that you abandon after March 12, 2008. Complete 2005 taxes online To abandon a security, you must permanently surrender and relinquish all rights in the security and receive no consideration in exchange for it. Complete 2005 taxes online All the facts and circumstances determine whether the transaction is properly characterized as an abandonment or other type of transaction, such as an actual sale or exchange, contribution to capital, dividend, or gift. Complete 2005 taxes online    If you are a cash basis taxpayer and make payments on a negotiable promissory note that you issued for stock that became worthless, you can deduct these payments as losses in the years you actually make the payments. Complete 2005 taxes online Do not deduct them in the year the stock became worthless. Complete 2005 taxes online How to report loss. Complete 2005 taxes online    Report worthless securities in Part I or Part II, whichever applies, of Form 8949. Complete 2005 taxes online In column (a), enter “Worthless. Complete 2005 taxes online ”    Report your worthless securities transactions on Form 8949 with the correct box checked for these transactions. Complete 2005 taxes online See Form 8949 and the Instructions for Form 8949. Complete 2005 taxes online For more information on Form 8949 and Schedule D (Form 1040), see Reporting Capital Gains and Losses in chapter 16. Complete 2005 taxes online See also Schedule D (Form 1040), Form 8949, and their separate instructions. Complete 2005 taxes online Filing a claim for refund. Complete 2005 taxes online   If you do not claim a loss for a worthless security on your original return for the year it becomes worthless, you can file a claim for a credit or refund due to the loss. Complete 2005 taxes online You must use Form 1040X, Amended U. Complete 2005 taxes online S. Complete 2005 taxes online Individual Income Tax Return, to amend your return for the year the security became worthless. Complete 2005 taxes online You must file it within 7 years from the date your original return for that year had to be filed, or 2 years from the date you paid the tax, whichever is later. Complete 2005 taxes online For more information about filing a claim, see Amended Returns and Claims for Refund in chapter 1. Complete 2005 taxes online How To Figure Gain or Loss You figure gain or loss on a sale or trade of property by comparing the amount you realize with the adjusted basis of the property. Complete 2005 taxes online Gain. Complete 2005 taxes online   If the amount you realize from a sale or trade is more than the adjusted basis of the property you transfer, the difference is a gain. Complete 2005 taxes online Loss. Complete 2005 taxes online   If the adjusted basis of the property you transfer is more than the amount you realize, the difference is a loss. Complete 2005 taxes online Adjusted basis. Complete 2005 taxes online   The adjusted basis of property is your original cost or other original basis properly adjusted (increased or decreased) for certain items. Complete 2005 taxes online See chapter 13 for more information about determining the adjusted basis of property. Complete 2005 taxes online Amount realized. Complete 2005 taxes online   The amount you realize from a sale or trade of property is everything you receive for the property minus your expenses of sale (such as redemption fees, sales commissions, sales charges, or exit fees). Complete 2005 taxes online Amount realized includes the money you receive plus the fair market value of any property or services you receive. Complete 2005 taxes online If you received a note or other debt instrument for the property, see How To Figure Gain or Loss in chapter 4 of Publication 550 to figure the amount realized. Complete 2005 taxes online If you finance the buyer's purchase of your property and the debt instrument does not provide for adequate stated interest, the unstated interest that you must report as ordinary income will reduce the amount realized from the sale. Complete 2005 taxes online For more information, see Publication 537. Complete 2005 taxes online Fair market value. Complete 2005 taxes online   Fair market value is the price at which the property would change hands between a buyer and a seller, neither being forced to buy or sell and both having reasonable knowledge of all the relevant facts. Complete 2005 taxes online Example. Complete 2005 taxes online You trade A Company stock with an adjusted basis of $7,000 for B Company stock with a fair market value of $10,000, which is your amount realized. Complete 2005 taxes online Your gain is $3,000 ($10,000 − $7,000). Complete 2005 taxes online Debt paid off. Complete 2005 taxes online    A debt against the property, or against you, that is paid off as a part of the transaction, or that is assumed by the buyer, must be included in the amount realized. Complete 2005 taxes online This is true even if neither you nor the buyer is personally liable for the debt. Complete 2005 taxes online For example, if you sell or trade property that is subject to a nonrecourse loan, the amount you realize generally includes the full amount of the note assumed by the buyer even if the amount of the note is more than the fair market value of the property. Complete 2005 taxes online Example. Complete 2005 taxes online You sell stock that you had pledged as security for a bank loan of $8,000. Complete 2005 taxes online Your basis in the stock is $6,000. Complete 2005 taxes online The buyer pays off your bank loan and pays you $20,000 in cash. Complete 2005 taxes online The amount realized is $28,000 ($20,000 + $8,000). Complete 2005 taxes online Your gain is $22,000 ($28,000 − $6,000). Complete 2005 taxes online Payment of cash. Complete 2005 taxes online   If you trade property and cash for other property, the amount you realize is the fair market value of the property you receive. Complete 2005 taxes online Determine your gain or loss by subtracting the cash you pay plus the adjusted basis of the property you trade in from the amount you realize. Complete 2005 taxes online If the result is a positive number, it is a gain. Complete 2005 taxes online If the result is a negative number, it is a loss. Complete 2005 taxes online No gain or loss. Complete 2005 taxes online   You may have to use a basis for figuring gain that is different from the basis used for figuring loss. Complete 2005 taxes online In this case, you may have neither a gain nor a loss. Complete 2005 taxes online See Basis Other Than Cost in chapter 13. Complete 2005 taxes online Nontaxable Trades This section discusses trades that generally do not result in a taxable gain or deductible loss. Complete 2005 taxes online For more information on nontaxable trades, see chapter 1 of Publication 544. Complete 2005 taxes online Like-kind exchanges. Complete 2005 taxes online   If you trade business or investment property for other business or investment property of a like kind, you do not pay tax on any gain or deduct any loss until you sell or dispose of the property you receive. Complete 2005 taxes online To be nontaxable, a trade must meet all six of the following conditions. Complete 2005 taxes online The property must be business or investment property. Complete 2005 taxes online You must hold both the property you trade and the property you receive for productive use in your trade or business or for investment. Complete 2005 taxes online Neither property may be property used for personal purposes, such as your home or family car. Complete 2005 taxes online The property must not be held primarily for sale. Complete 2005 taxes online The property you trade and the property you receive must not be property you sell to customers, such as merchandise. Complete 2005 taxes online The property must not be stocks, bonds, notes, choses in action, certificates of trust or beneficial interest, or other securities or evidences of indebtedness or interest, including partnership interests. Complete 2005 taxes online However, see Special rules for mutual ditch, reservoir, or irrigation company stock, in chapter 4 of Publication 550 for an exception. Complete 2005 taxes online Also, you can have a nontaxable trade of corporate stocks under a different rule, as discussed later. Complete 2005 taxes online There must be a trade of like property. Complete 2005 taxes online The trade of real estate for real estate, or personal property for similar personal property, is a trade of like property. Complete 2005 taxes online The trade of an apartment house for a store building, or a panel truck for a pickup truck, is a trade of like property. Complete 2005 taxes online The trade of a piece of machinery for a store building is not a trade of like property. Complete 2005 taxes online Real property located in the United States and real property located outside the United States are not like property. Complete 2005 taxes online Also, personal property used predominantly within the United States and personal property used predominantly outside the United States are not like property. Complete 2005 taxes online The property to be received must be identified in writing within 45 days after the date you transfer the property given up in the trade. Complete 2005 taxes online The property to be received must be received by the earlier of: The 180th day after the date on which you transfer the property given up in the trade, or The due date, including extensions, for your tax return for the year in which the transfer of the property given up occurs. Complete 2005 taxes online    If you trade property with a related party in a like-kind exchange, a special rule may apply. Complete 2005 taxes online See Related Party Transactions , later in this chapter. Complete 2005 taxes online Also, see chapter 1 of Publication 544 for more information on exchanges of business property and special rules for exchanges using qualified intermediaries or involving multiple properties. Complete 2005 taxes online Partly nontaxable exchange. Complete 2005 taxes online   If you receive money or unlike property in addition to like property, and the above six conditions are met, you have a partly nontaxable trade. Complete 2005 taxes online You are taxed on any gain you realize, but only up to the amount of the money and the fair market value of the unlike property you receive. Complete 2005 taxes online You cannot deduct a loss. Complete 2005 taxes online Like property and unlike property transferred. Complete 2005 taxes online   If you give up unlike property in addition to the like property, you must recognize gain or loss on the unlike property you give up. Complete 2005 taxes online The gain or loss is the difference between the adjusted basis of the unlike property and its fair market value. Complete 2005 taxes online Like property and money transferred. Complete 2005 taxes online   If all of the above conditions (1) – (6) are met, you have a nontaxable trade even if you pay money in addition to the like property. Complete 2005 taxes online Basis of property received. Complete 2005 taxes online   To figure the basis of the property received, see Nontaxable Exchanges in chapter 13. Complete 2005 taxes online How to report. Complete 2005 taxes online   You must report the trade of like property on Form 8824. Complete 2005 taxes online If you figure a recognized gain or loss on Form 8824, report it on Schedule D (Form 1040), or on Form 4797, Sales of Business Property, whichever applies. Complete 2005 taxes online See the instructions for Line 22 in the Instructions for Form 8824. Complete 2005 taxes online   For information on using Form 4797, see chapter 4 of Publication 544. Complete 2005 taxes online Corporate stocks. Complete 2005 taxes online   The following trades of corporate stocks generally do not result in a taxable gain or a deductible loss. Complete 2005 taxes online Corporate reorganizations. Complete 2005 taxes online   In some instances, a company will give you common stock for preferred stock, preferred stock for common stock, or stock in one corporation for stock in another corporation. Complete 2005 taxes online If this is a result of a merger, recapitalization, transfer to a controlled corporation, bankruptcy, corporate division, corporate acquisition, or other corporate reorganization, you do not recognize gain or loss. Complete 2005 taxes online Stock for stock of the same corporation. Complete 2005 taxes online   You can exchange common stock for common stock or preferred stock for preferred stock in the same corporation without having a recognized gain or loss. Complete 2005 taxes online This is true for a trade between two stockholders as well as a trade between a stockholder and the corporation. Complete 2005 taxes online Convertible stocks and bonds. Complete 2005 taxes online   You generally will not have a recognized gain or loss if you convert bonds into stock or preferred stock into common stock of the same corporation according to a conversion privilege in the terms of the bond or the preferred stock certificate. Complete 2005 taxes online Property for stock of a controlled corporation. Complete 2005 taxes online   If you transfer property to a corporation solely in exchange for stock in that corporation, and immediately after the trade you are in control of the corporation, you ordinarily will not recognize a gain or loss. Complete 2005 taxes online This rule applies both to individuals and to groups who transfer property to a corporation. Complete 2005 taxes online It does not apply if the corporation is an investment company. Complete 2005 taxes online   For this purpose, to be in control of a corporation, you or your group of transferors must own, immediately after the exchange, at least 80% of the total combined voting power of all classes of stock entitled to vote and at least 80% of the outstanding shares of each class of nonvoting stock of the corporation. Complete 2005 taxes online   If this provision applies to you, you may have to attach to your return a complete statement of all facts pertinent to the exchange. Complete 2005 taxes online For details, see Regulations section 1. Complete 2005 taxes online 351-3. Complete 2005 taxes online Additional information. Complete 2005 taxes online   For more information on trades of stock, see Nontaxable Trades in chapter 4 of Publication 550. Complete 2005 taxes online Insurance policies and annuities. Complete 2005 taxes online   You will not have a recognized gain or loss if the insured or annuitant is the same under both contracts and you trade: A life insurance contract for another life insurance contract or for an endowment or annuity contract or for a qualified long-term care insurance contract, An endowment contract for another endowment contract that provides for regular payments beginning at a date no later than the beginning date under the old contract or for an annuity contract or for a qualified long-term insurance contract, An annuity contract for annuity contract or for a qualified long-term care insurance contract, or A qualified long-term care insurance contract for a qualified long-term care insurance contract. Complete 2005 taxes online   You also may not have to recognize gain or loss on an exchange of a portion of an annuity contract for another annuity contract. Complete 2005 taxes online For transfers completed before October 24, 2011, see Revenue Ruling 2003-76 in Internal Revenue Bulletin 2003-33 and Revenue Procedure 2008-24 in Internal Revenue Bulletin 2008-13. Complete 2005 taxes online Revenue Ruling 2003-76 is available at www. Complete 2005 taxes online irs. Complete 2005 taxes online gov/irb/2003-33_IRB/ar11. Complete 2005 taxes online html. Complete 2005 taxes online Revenue Procedure 2008-24 is available at www. Complete 2005 taxes online irs. Complete 2005 taxes online gov/irb/2008-13_IRB/ar13. Complete 2005 taxes online html. Complete 2005 taxes online For transfers completed on or after October 24, 2011, see Revenue Ruling 2003-76, above, and Revenue Procedure 2011-38, in Internal Revenue Bulletin 2011-30. Complete 2005 taxes online Revenue Procedure 2011-38 is available at www. Complete 2005 taxes online irs. Complete 2005 taxes online gov/irb/2011-30_IRB/ar09. Complete 2005 taxes online html. Complete 2005 taxes online   For tax years beginning after December 31, 2010, amounts received as an annuity for a period of 10 years or more, or for the lives of one or more individuals, under any portion of an annuity, endowment, or life insurance contract, are treated as a separate contract and are considered partial annuities. Complete 2005 taxes online A portion of an annuity, endowment, or life insurance contract may be annuitized, provided that the annuitization period is for 10 years or more or for the lives of one or more individuals. Complete 2005 taxes online The investment in the contract is allocated between the part of the contract from which amounts are received as an annuity and the part of the contract from which amounts are not received as an annuity. Complete 2005 taxes online   Exchanges of contracts not included in this list, such as an annuity contract for an endowment contract, or an annuity or endowment contract for a life insurance contract, are taxable. Complete 2005 taxes online Demutualization of life insurance companies. Complete 2005 taxes online   If you received stock in exchange for your equity interest as a policyholder or an annuitant, you generally will not have a recognized gain or loss. Complete 2005 taxes online See Demutualization of Life Insurance Companies in Publication 550. Complete 2005 taxes online U. Complete 2005 taxes online S. Complete 2005 taxes online Treasury notes or bonds. Complete 2005 taxes online   You can trade certain issues of U. Complete 2005 taxes online S. Complete 2005 taxes online Treasury obligations for other issues designated by the Secretary of the Treasury, with no gain or loss recognized on the trade. Complete 2005 taxes online See Savings bonds traded in chapter 1 of Publication 550 for more information. Complete 2005 taxes online Transfers Between Spouses Generally, no gain or loss is recognized on a transfer of property from an individual to (or in trust for the benefit of) a spouse, or if incident to a divorce, a former spouse. Complete 2005 taxes online This nonrecognition rule does not apply in the following situations. Complete 2005 taxes online The recipient spouse or former spouse is a nonresident alien. Complete 2005 taxes online Property is transferred in trust and liability exceeds basis. Complete 2005 taxes online Gain must be recognized to the extent the amount of the liabilities assumed by the trust, plus any liabilities on the property, exceed the adjusted basis of the property. Complete 2005 taxes online For other situations, see Transfers Between Spouses in chapter 4 of Publication 550. Complete 2005 taxes online Any transfer of property to a spouse or former spouse on which gain or loss is not recognized is treated by the recipient as a gift and is not considered a sale or exchange. Complete 2005 taxes online The recipient's basis in the property will be the same as the adjusted basis of the giver immediately before the transfer. Complete 2005 taxes online This carryover basis rule applies whether the adjusted basis of the transferred property is less than, equal to, or greater than either its fair market value at the time of transfer or any consideration paid by the recipient. Complete 2005 taxes online This rule applies for purposes of determining loss as well as gain. Complete 2005 taxes online Any gain recognized on a transfer in trust increases the basis. Complete 2005 taxes online A transfer of property is incident to a divorce if the transfer occurs within 1 year after the date on which the marriage ends, or if the transfer is related to the ending of the marriage. Complete 2005 taxes online Related Party Transactions Special rules apply to the sale or trade of property between related parties. Complete 2005 taxes online Gain on sale or trade of depreciable property. Complete 2005 taxes online   Your gain from the sale or trade of property to a related party may be ordinary income, rather than capital gain, if the property can be depreciated by the party receiving it. Complete 2005 taxes online See chapter 3 of Publication 544 for more information. Complete 2005 taxes online Like-kind exchanges. Complete 2005 taxes online   Generally, if you trade business or investment property for other business or investment property of a like kind, no gain or loss is recognized. Complete 2005 taxes online See Like-kind exchanges , earlier, under Nontaxable Trades. Complete 2005 taxes online   This rule also applies to trades of property between related parties, defined next under Losses on sales or trades of property. Complete 2005 taxes online However, if either you or the related party disposes of the like property within 2 years after the trade, you both must report any gain or loss not recognized on the original trade on your return filed for the year in which the later disposition occurs. Complete 2005 taxes online See Related Party Transactions in chapter 4 of Publication 550 for exceptions. Complete 2005 taxes online Losses on sales or trades of property. Complete 2005 taxes online   You cannot deduct a loss on the sale or trade of property, other than a distribution in complete liquidation of a corporation, if the transaction is directly or indirectly between you and the following related parties. Complete 2005 taxes online Members of your family. Complete 2005 taxes online This includes only your brothers and sisters, half-brothers and half-sisters, spouse, ancestors (parents, grandparents, etc. Complete 2005 taxes online ), and lineal descendants (children, grandchildren, etc. Complete 2005 taxes online ). Complete 2005 taxes online A partnership in which you directly or indirectly own more than 50% of the capital interest or the profits interest. Complete 2005 taxes online A corporation in which you directly or indirectly own more than 50% in value of the outstanding stock. Complete 2005 taxes online (See Constructive ownership of stock , later. Complete 2005 taxes online ) A tax-exempt charitable or educational organization directly or indirectly controlled, in any manner or by any method, by you or by a member of your family, whether or not this control is legally enforceable. Complete 2005 taxes online   In addition, a loss on the sale or trade of property is not deductible if the transaction is directly or indirectly between the following related parties. Complete 2005 taxes online A grantor and fiduciary, or the fiduciary and beneficiary, of any trust. Complete 2005 taxes online Fiduciaries of two different trusts, or the fiduciary and beneficiary of two different trusts, if the same person is the grantor of both trusts. Complete 2005 taxes online A trust fiduciary and a corporation of which more than 50% in value of the outstanding stock is directly or indirectly owned by or for the trust, or by or for the grantor of the trust. Complete 2005 taxes online A corporation and a partnership if the same persons own more than 50% in value of the outstanding stock of the corporation and more than 50% of the capital interest, or the profits interest, in the partnership. Complete 2005 taxes online Two S corporations if the same persons own more than 50% in value of the outstanding stock of each corporation. Complete 2005 taxes online Two corporations, one of which is an S corporation, if the same persons own more than 50% in value of the outstanding stock of each corporation. Complete 2005 taxes online An executor and a beneficiary of an estate (except in the case of a sale or trade to satisfy a pecuniary bequest). Complete 2005 taxes online Two corporations that are members of the same controlled group. Complete 2005 taxes online (Under certain conditions, however, these losses are not disallowed but must be deferred. Complete 2005 taxes online ) Two partnerships if the same persons own, directly or indirectly, more than 50% of the capital interests or the profit interests in both partnerships. Complete 2005 taxes online Multiple property sales or trades. Complete 2005 taxes online   If you sell or trade to a related party a number of blocks of stock or pieces of property in a lump sum, you must figure the gain or loss separately for each block of stock or piece of property. Complete 2005 taxes online The gain on each item may be taxable. Complete 2005 taxes online However, you cannot deduct the loss on any item. Complete 2005 taxes online Also, you cannot reduce gains from the sales of any of these items by losses on the sales of any of the other items. Complete 2005 taxes online Indirect transactions. Complete 2005 taxes online   You cannot deduct your loss on the sale of stock through your broker if, under a prearranged plan, a related party buys the same stock you had owned. Complete 2005 taxes online This does not apply to a trade between related parties through an exchange that is purely coincidental and is not prearranged. Complete 2005 taxes online Constructive ownership of stock. Complete 2005 taxes online   In determining whether a person directly or indirectly owns any of the outstanding stock of a corporation, the following rules apply. Complete 2005 taxes online Rule 1. Complete 2005 taxes online   Stock directly or indirectly owned by or for a corporation, partnership, estate, or trust is considered owned proportionately by or for its shareholders, partners, or beneficiaries. Complete 2005 taxes online Rule 2. Complete 2005 taxes online   An individual is considered to own the stock directly or indirectly owned by or for his or her family. Complete 2005 taxes online Family includes only brothers and sisters, half-brothers and half-sisters, spouse, ancestors, and lineal descendants. Complete 2005 taxes online Rule 3. Complete 2005 taxes online   An individual owning, other than by applying rule 2, any stock in a corporation is considered to own the stock directly or indirectly owned by or for his or her partner. Complete 2005 taxes online Rule 4. Complete 2005 taxes online   When applying rule 1, 2, or 3, stock constructively owned by a person under rule 1 is treated as actually owned by that person. Complete 2005 taxes online But stock constructively owned by an individual under rule 2 or rule 3 is not treated as owned by that individual for again applying either rule 2 or rule 3 to make another person the constructive owner of the stock. Complete 2005 taxes online Property received from a related party. Complete 2005 taxes online    If you sell or trade at a gain property you acquired from a related party, you recognize the gain only to the extent it is more than the loss previously disallowed to the related party. Complete 2005 taxes online This rule applies only if you are the original transferee and you acquired the property by purchase or exchange. Complete 2005 taxes online This rule does not apply if the related party's loss was disallowed because of the wash sale rules described in chapter 4 of Publication 550 under Wash Sales. Complete 2005 taxes online   If you sell or trade at a loss property you acquired from a related party, you cannot recognize the loss that was not allowed to the related party. Complete 2005 taxes online Example 1. Complete 2005 taxes online Your brother sells you stock for $7,600. Complete 2005 taxes online His cost basis is $10,000. Complete 2005 taxes online Your brother cannot deduct the loss of $2,400. Complete 2005 taxes online Later, you sell the same stock to an unrelated party for $10,500, realizing a gain of $2,900. Complete 2005 taxes online Your reportable gain is $500 (the $2,900 gain minus the $2,400 loss not allowed to your brother). Complete 2005 taxes online Example 2. Complete 2005 taxes online If, in Example 1, you sold the stock for $6,900 instead of $10,500, your recognized loss is only $700 (your $7,600 basis minus $6,900). Complete 2005 taxes online You cannot deduct the loss that was not allowed to your brother. Complete 2005 taxes online Capital Gains and Losses This section discusses the tax treatment of gains and losses from different types of investment transactions. Complete 2005 taxes online Character of gain or loss. Complete 2005 taxes online   You need to classify your gains and losses as either ordinary or capital gains or losses. Complete 2005 taxes online You then need to classify your capital gains and losses as either short term or long term. Complete 2005 taxes online If you have long-term gains and losses, you must identify your 28% rate gains and losses. Complete 2005 taxes online If you have a net capital gain, you must also identify any unrecaptured section 1250 gain. Complete 2005 taxes online   The correct classification and identification helps you figure the limit on capital losses and the correct tax on capital gains. Complete 2005 taxes online Reporting capital gains and losses is explained in chapter 16. Complete 2005 taxes online Capital or Ordinary Gain or Loss If you have a taxable gain or a deductible loss from a transaction, it may be either a capital gain or loss or an ordinary gain or loss, depending on the circumstances. Complete 2005 taxes online Generally, a sale or trade of a capital asset (defined next) results in a capital gain or loss. Complete 2005 taxes online A sale or trade of a noncapital asset generally results in ordinary gain or loss. Complete 2005 taxes online Depending on the circumstances, a gain or loss on a sale or trade of property used in a trade or business may be treated as either capital or ordinary, as explained in Publication 544. Complete 2005 taxes online In some situations, part of your gain or loss may be a capital gain or loss and part may be an ordinary gain or loss. Complete 2005 taxes online Capital Assets and Noncapital Assets For the most part, everything you own and use for personal purposes, pleasure, or investment is a capital asset. Complete 2005 taxes online Some examples are: Stocks or bonds held in your personal account, A house owned and used by you and your family, Household furnishings, A car used for pleasure or commuting, Coin or stamp collections, Gems and jewelry, and Gold, silver, or any other metal. Complete 2005 taxes online Any property you own is a capital asset, except the following noncapital assets. Complete 2005 taxes online Property held mainly for sale to customers or property that will physically become a part of the merchandise for sale to customers. Complete 2005 taxes online For an exception, see Capital Asset Treatment for Self-Created Musical Works , later. Complete 2005 taxes online Depreciable property used in your trade or business, even if fully depreciated. Complete 2005 taxes online Real property used in your trade or business. Complete 2005 taxes online A copyright, a literary, musical, or artistic composition, a letter or memorandum, or similar property that is: Created by your personal efforts, Prepared or produced for you (in the case of a letter, memorandum, or similar property), or Acquired under circumstances (for example, by gift) entitling you to the basis of the person who created the property or for whom it was prepared or produced. Complete 2005 taxes online For an exception to this rule, see Capital Asset Treatment for Self-Created Musical Works , later. Complete 2005 taxes online Accounts or notes receivable acquired in the ordinary course of a trade or business for services rendered or from the sale of property described in (1). Complete 2005 taxes online U. Complete 2005 taxes online S. Complete 2005 taxes online Government publications that you received from the government free or for less than the normal sales price, or that you acquired under circumstances entitling you to the basis of someone who received the publications free or for less than the normal sales price. Complete 2005 taxes online Certain commodities derivative financial instruments held by commodities derivatives dealers. Complete 2005 taxes online Hedging transactions, but only if the transaction is clearly identified as a hedging transaction before the close of the day on which it was acquired, originated, or entered into. Complete 2005 taxes online Supplies of a type you regularly use or consume in the ordinary course of your trade or business. Complete 2005 taxes online Investment Property Investment property is a capital asset. Complete 2005 taxes online Any gain or loss from its sale or trade is generally a capital gain or loss. Complete 2005 taxes online Gold, silver, stamps, coins, gems, etc. Complete 2005 taxes online   These are capital assets except when they are held for sale by a dealer. Complete 2005 taxes online Any gain or loss you have from their sale or trade generally is a capital gain or loss. Complete 2005 taxes online Stocks, stock rights, and bonds. Complete 2005 taxes online   All of these (including stock received as a dividend) are capital assets except when held for sale by a securities dealer. Complete 2005 taxes online However, if you own small business stock, see Losses on Section 1244 (Small Business) Stock , later, and Losses on Small Business Investment Company Stock, in chapter 4 of Publication 550. Complete 2005 taxes online Personal Use Property Property held for personal use only, rather than for investment, is a capital asset, and you must report a gain from its sale as a capital gain. Complete 2005 taxes online However, you cannot deduct a loss from selling personal use property. Complete 2005 taxes online Capital Asset Treatment for Self-Created Musical Works You can elect to treat musical compositions and copyrights in musical works as capital assets when you sell or exchange them if: Your personal efforts created the property, or You acquired the property under circumstances (for example, by gift) entitling you to the basis of the person who created the property or for whom it was prepared or produced. Complete 2005 taxes online You must make a separate election for each musical composition (or copyright in a musical work) sold or exchanged during the tax year. Complete 2005 taxes online You must make the election on or before the due date (including extensions) of the income tax return for the tax year of the sale or exchange. Complete 2005 taxes online You must make the election on Form 8949 by treating the sale or exchange as the sale or exchange of a capital asset, according to Form 8949, Schedule D (Form 1040), and their separate instructions. Complete 2005 taxes online For more information on Form 8949 and Schedule D (Form 1040), see Reporting Capital Gains and Losses in chapter 16. Complete 2005 taxes online See also Schedule D (Form 1040), Form 8949, and their separate instructions. Complete 2005 taxes online You can revoke the election if you have IRS approval. Complete 2005 taxes online To get IRS approval, you must submit a request for a letter ruling under the appropriate IRS revenue procedure. Complete 2005 taxes online See, for example, Rev. Complete 2005 taxes online Proc. Complete 2005 taxes online 2013-1, corrected by Announcement 2013–9, and amplified and modified by Rev. Complete 2005 taxes online Proc. Complete 2005 taxes online 2013–32, available at www. Complete 2005 taxes online irs. Complete 2005 taxes online gov/irb/2013-01_IRB/ar06. Complete 2005 taxes online html. Complete 2005 taxes online Alternatively, you are granted an automatic 6-month extension from the due date of your income tax return (excluding extensions) to revoke the election, provided you timely file your income tax return, and within this 6-month extension period, you file Form 1040X that treats the sale or exchange as the sale or exchange of property that is not a capital asset. Complete 2005 taxes online Discounted Debt Instruments Treat your gain or loss on the sale, redemption, or retirement of a bond or other debt instrument originally issued at a discount or bought at a discount as capital gain or loss, except as explained in the following discussions. Complete 2005 taxes online Short-term government obligations. Complete 2005 taxes online   Treat gains on short-term federal, state, or local government obligations (other than tax-exempt obligations) as ordinary income up to your ratable share of the acquisition discount. Complete 2005 taxes online This treatment applies to obligations with a fixed maturity date not more than 1 year from the date of issue. Complete 2005 taxes online Acquisition discount is the stated redemption price at maturity minus your basis in the obligation. Complete 2005 taxes online   However, do not treat these gains as income to the extent you previously included the discount in income. Complete 2005 taxes online See Discount on Short-Term Obligations in chapter 1 of Publication 550. Complete 2005 taxes online Short-term nongovernment obligations. Complete 2005 taxes online   Treat gains on short-term nongovernment obligations as ordinary income up to your ratable share of original issue discount (OID). Complete 2005 taxes online This treatment applies to obligations with a fixed maturity date of not more than 1 year from the date of issue. Complete 2005 taxes online   However, to the extent you previously included the discount in income, you do not have to include it in income again. Complete 2005 taxes online See Discount on Short-Term Obligations in chapter 1 of Publication 550. Complete 2005 taxes online Tax-exempt state and local government bonds. Complete 2005 taxes online   If these bonds were originally issued at a discount before September 4, 1982, or you acquired them before March 2, 1984, treat your part of OID as tax-exempt interest. Complete 2005 taxes online To figure your gain or loss on the sale or trade of these bonds, reduce the amount realized by your part of OID. Complete 2005 taxes online   If the bonds were issued after September 3, 1982, and acquired after March 1, 1984, increase the adjusted basis by your part of OID to figure gain or loss. Complete 2005 taxes online For more information on the basis of these bonds, see Discounted Debt Instruments in chapter 4 of Publication 550. Complete 2005 taxes online   Any gain from market discount is usually taxable on disposition or redemption of tax-exempt bonds. Complete 2005 taxes online If you bought the bonds before May 1, 1993, the gain from market discount is capital gain. Complete 2005 taxes online If you bought the bonds after April 30, 1993, the gain is ordinary income. Complete 2005 taxes online   You figure the market discount by subtracting the price you paid for the bond from the sum of the original issue price of the bond and the amount of accumulated OID from the date of issue that represented interest to any earlier holders. Complete 2005 taxes online For more information, see Market Discount Bonds in chapter 1 of Publication 550. Complete 2005 taxes online    A loss on the sale or other disposition of a tax-exempt state or local government bond is deductible as a capital loss. Complete 2005 taxes online Redeemed before maturity. Complete 2005 taxes online   If a state or local bond issued before June 9, 1980, is redeemed before it matures, the OID is not taxable to you. Complete 2005 taxes online   If a state or local bond issued after June 8, 1980, is redeemed before it matures, the part of OID earned while you hold the bond is not taxable to you. Complete 2005 taxes online However, you must report the unearned part of OID as a capital gain. Complete 2005 taxes online Example. Complete 2005 taxes online On July 2, 2002, the date of issue, you bought a 20-year, 6% municipal bond for $800. Complete 2005 taxes online The face amount of the bond was $1,000. Complete 2005 taxes online The $200 discount was OID. Complete 2005 taxes online At the time the bond was issued, the issuer had no intention of redeeming it before it matured. Complete 2005 taxes online The bond was callable at its face amount beginning 10 years after the issue date. Complete 2005 taxes online The issuer redeemed the bond at the end of 11 years (July 2, 2013) for its face amount of $1,000 plus accrued annual interest of $60. Complete 2005 taxes online The OID earned during the time you held the bond, $73, is not taxable. Complete 2005 taxes online The $60 accrued annual interest also is not taxable. Complete 2005 taxes online However, you must report the unearned part of OID ($127) as a capital gain. Complete 2005 taxes online Long-term debt instruments issued after 1954 and before May 28, 1969 (or before July 2, 1982, if a government instrument). Complete 2005 taxes online   If you sell, trade, or redeem for a gain one of these debt instruments, the part of your gain that is not more than your ratable share of the OID at the time of the sale or redemption is ordinary income. Complete 2005 taxes online The rest of the gain is capital gain. Complete 2005 taxes online If, however, there was an intention to call the debt instrument before maturity, all of your gain that is not more than the entire OID is treated as ordinary income at the time of the sale. Complete 2005 taxes online This treatment of taxable gain also applies to corporate instruments issued after May 27, 1969, under a written commitment that was binding on May 27, 1969, and at all times thereafter. Complete 2005 taxes online Long-term debt instruments issued after May 27, 1969 (or after July 1, 1982, if a government instrument). Complete 2005 taxes online   If you hold one of these debt instruments, you must include a part of OID in your gross income each year you own the instrument. Complete 2005 taxes online Your basis in that debt instrument is increased by the amount of OID that you have included in your gross income. Complete 2005 taxes online See Original Issue Discount (OID) in chapter 7 for information about OID that you must report on your tax return. Complete 2005 taxes online   If you sell or trade the debt instrument before maturity, your gain is a capital gain. Complete 2005 taxes online However, if at the time the instrument was originally issued there was an intention to call it before its maturity, your gain generally is ordinary income to the extent of the entire OID reduced by any amounts of OID previously includible in your income. Complete 2005 taxes online In this case, the rest of the gain is capital gain. Complete 2005 taxes online Market discount bonds. Complete 2005 taxes online   If the debt instrument has market discount and you chose to include the discount in income as it accrued, increase your basis in the debt instrument by the accrued discount to figure capital gain or loss on its disposition. Complete 2005 taxes online If you did not choose to include the discount in income as it accrued, you must report gain as ordinary interest income up to the instrument's accrued market discount. Complete 2005 taxes online The rest of the gain is capital gain. Complete 2005 taxes online See Market Discount Bonds in chapter 1 of Publication 550. Complete 2005 taxes online   A different rule applies to market discount bonds issued before July 19, 1984, and purchased by you before May 1, 1993. Complete 2005 taxes online See Market discount bonds under Discounted Debt Instruments in chapter 4 of Publication 550. Complete 2005 taxes online Retirement of debt instrument. Complete 2005 taxes online   Any amount you receive on the retirement of a debt instrument is treated in the same way as if you had sold or traded that instrument. Complete 2005 taxes online Notes of individuals. Complete 2005 taxes online   If you hold an obligation of an individual issued with OID after March 1, 1984, you generally must include the OID in your income currently, and your gain or loss on its sale or retirement is generally capital gain or loss. Complete 2005 taxes online An exception to this treatment applies if the obligation is a loan between individuals and all the following requirements are met. Complete 2005 taxes online The lender is not in the business of lending money. Complete 2005 taxes online The amount of the loan, plus the amount of any outstanding prior loans, is $10,000 or less. Complete 2005 taxes online Avoiding federal tax is not one of the principal purposes of the loan. Complete 2005 taxes online   If the exception applies, or the obligation was issued before March 2, 1984, you do not include the OID in your income currently. Complete 2005 taxes online When you sell or redeem the obligation, the part of your gain that is not more than your accrued share of OID at that time is ordinary income. Complete 2005 taxes online The rest of the gain, if any, is capital gain. Complete 2005 taxes online Any loss on the sale or redemption is capital loss. Complete 2005 taxes online Deposit in Insolvent or Bankrupt Financial Institution If you lose money you have on deposit in a bank, credit union, or other financial institution that becomes insolvent or bankrupt, you may be able to deduct your loss in one of three ways. Complete 2005 taxes online Ordinary loss. Complete 2005 taxes online Casualty loss. Complete 2005 taxes online Nonbusiness bad debt (short-term capital loss). Complete 2005 taxes online  For more information, see Deposit in Insolvent or Bankrupt Financial Institution, in chapter 4 of Publication 550. Complete 2005 taxes online Sale of Annuity The part of any gain on the sale of an annuity contract before its maturity date that is based on interest accumulated on the contract is ordinary income. Complete 2005 taxes online Losses on Section 1244 (Small Business) Stock You can deduct as an ordinary loss, rather than as a capital loss, your loss on the sale, trade, or worthlessness of section 1244 stock. Complete 2005 taxes online Report the loss on Form 4797, line 10. Complete 2005 taxes online Any gain on section 1244 stock is a capital gain if the stock is a capital asset in your hands. Complete 2005 taxes online Report the gain on Form 8949. Complete 2005 taxes online See Losses on Section 1244 (Small Business) Stock in chapter 4 of Publication 550. Complete 2005 taxes online For more information on Form 8949 and Schedule D (Form 1040), see Reporting Capital Gains and Losses in chapter 16. Complete 2005 taxes online See also Schedule D (Form 1040), Form 8949, and their separate instructions. Complete 2005 taxes online Holding Period If you sold or traded investment property, you must determine your holding period for the property. Complete 2005 taxes online Your holding period determines whether any capital gain or loss was a short-term or long-term capital gain or loss. Complete 2005 taxes online Long-term or short-term. Complete 2005 taxes online   If you hold investment property more than 1 year, any capital gain or loss is a long-term capital gain or loss. Complete 2005 taxes online If you hold the property 1 year or less, any capital gain or loss is a short-term capital gain or loss. Complete 2005 taxes online   To determine how long you held the investment property, begin counting on the date after the day you acquired the property. Complete 2005 taxes online The day you disposed of the property is part of your holding period. Complete 2005 taxes online Example. Complete 2005 taxes online If you bought investment property on February 6, 2012, and sold it on February 6, 2013, your holding period is not more than 1 year and you have a short-term capital gain or loss. Complete 2005 taxes online If you sold it on February 7, 2013, your holding period is more than 1 year and you will have a long-term capital gain or loss. Complete 2005 taxes online Securities traded on established market. Complete 2005 taxes online   For securities traded on an established securities market, your holding period begins the day after the trade date you bought the securities, and ends on the trade date you sold them. Complete 2005 taxes online    Do not confuse the trade date with the settlement date, which is the date by which the stock must be delivered and payment must be made. Complete 2005 taxes online Example. Complete 2005 taxes online You are a cash method, calendar year taxpayer. Complete 2005 taxes online You sold stock at a gain on December 30, 2013. Complete 2005 taxes online According to the rules of the stock exchange, the sale was closed by delivery of the stock 4 trading days after the sale, on January 6, 2014. Complete 2005 taxes online You received payment of the sales price on that same day. Complete 2005 taxes online Report your gain on your 2013 return, even though you received the payment in 2014. Complete 2005 taxes online The gain is long term or short term depending on whether you held the stock more than 1 year. Complete 2005 taxes online Your holding period ended on December 30. Complete 2005 taxes online If you had sold the stock at a loss, you would also report it on your 2013 return. Complete 2005 taxes online U. Complete 2005 taxes online S. Complete 2005 taxes online Treasury notes and bonds. Complete 2005 taxes online   The holding period of U. Complete 2005 taxes online S. Complete 2005 taxes online Treasury notes and bonds sold at auction on the basis of yield starts the day after the Secretary of the Treasury, through news releases, gives notification of acceptance to successful bidders. Complete 2005 taxes online The holding period of U. Complete 2005 taxes online S. Complete 2005 taxes online Treasury notes and bonds sold through an offering on a subscription basis at a specified yield starts the day after the subscription is submitted. Complete 2005 taxes online Automatic investment service. Complete 2005 taxes online   In determining your holding period for shares bought by the bank or other agent, full shares are considered bought first and any fractional shares are considered bought last. Complete 2005 taxes online Your holding period starts on the day after the bank's purchase date. Complete 2005 taxes online If a share was bought over more than one purchase date, your holding period for that share is a split holding period. Complete 2005 taxes online A part of the share is considered to have been bought on each date that stock was bought by the bank with the proceeds of available funds. Complete 2005 taxes online Nontaxable trades. Complete 2005 taxes online   If you acquire investment property in a trade for other investment property and your basis for the new property is determined, in whole or in part, by your basis in the old property, your holding period for the new property begins on the day following the date you acquired the old property. Complete 2005 taxes online Property received as a gift. Complete 2005 taxes online   If you receive a gift of property and your basis is determined by the donor's adjusted basis, your holding period is considered to have started on the same day the donor's holding period started. Complete 2005 taxes online   If your basis is determined by the fair market value of the property, your holding period starts on the day after the date of the gift. Complete 2005 taxes online Inherited property. Complete 2005 taxes online   Generally, if you inherited investment property, your capital gain or loss on any later disposition of that property is long-term capital gain or loss. Complete 2005 taxes online This is true regardless of how long you actually held the property. Complete 2005 taxes online However, if you inherited property from someone who died in 2010, see the information below. Complete 2005 taxes online Inherited property from someone who died in 2010. Complete 2005 taxes online   If you inherit investment property from a decedent who died in 2010, and the executor of the decedent's estate made the election to file Form 8939, refer to the information provided by the executor or see Publication 4895, Tax Treatment of Property Acquired From a Decedent Dying in 2010, to determine your holding period. Complete 2005 taxes online Real property bought. Complete 2005 taxes online   To figure how long you have held real property bought under an unconditional contract, begin counting on the day after you received title to it or on the day after you took possession of it and assumed the burdens and privileges of ownership, whichever happened first. Complete 2005 taxes online However, taking delivery or possession of real property under an option agreement is not enough to start the holding period. Complete 2005 taxes online The holding period cannot start until there is an actual contract of sale. Complete 2005 taxes online The holding period of the seller cannot end before that time. Complete 2005 taxes online Real property repossessed. Complete 2005 taxes online   If you sell real property but keep a security interest in it, and then later repossess the property under the terms of the sales contract, your holding period for a later sale includes the period you held the property before the original sale and the period after the repossession. Complete 2005 taxes online Your holding period does not include the time between the original sale and the repossession. Complete 2005 taxes online That is, it does not include the period during which the first buyer held the property. Complete 2005 taxes online Stock dividends. Complete 2005 taxes online   The holding period for stock you received as a taxable stock dividend begins on the date of distribution. Complete 2005 taxes online   The holding period for new stock you received as a nontaxable stock dividend begins on the same day as the holding period of the old stock. Complete 2005 taxes online This rule also applies to stock acquired in a “spin-off,” which is a distribution of stock or securities in a controlled corporation. Complete 2005 taxes online Nontaxable stock rights. Complete 2005 taxes online   Your holding period for nontaxable stock rights begins on the same day as the holding period of the underlying stock. Complete 2005 taxes online The holding period for stock acquired through the exercise of stock rights begins on the date the right was exercised. Complete 2005 taxes online Nonbusiness Bad Debts If someone owes you money that you cannot collect, you have a bad debt. Complete 2005 taxes online You may be able to deduct the amount owed to you when you figure your tax for the year the debt becomes worthless. Complete 2005 taxes online Generally, nonbusiness bad debts are bad debts that did not come from operating your trade or business, and are deductible as short-term capital losses. Complete 2005 taxes online To be deductible, nonbusiness bad debts must be totally worthless. Complete 2005 taxes online You cannot deduct a partly worthless nonbusiness debt. Complete 2005 taxes online Genuine debt required. Complete 2005 taxes online   A debt must be genuine for you to deduct a loss. Complete 2005 taxes online A debt is genuine if it arises from a debtor-creditor relationship based on a valid and enforceable obligation to repay a fixed or determinable sum of money. Complete 2005 taxes online Basis in bad debt required. Complete 2005 taxes online    To deduct a bad debt, you must have a basis in it—that is, you must have already included the amount in your income or loaned out your cash. Complete 2005 taxes online For example, you cannot claim a bad debt deduction for court-ordered child support not paid to you by your former spouse. Complete 2005 taxes online If you are a cash method taxpayer (as most individuals are), you generally cannot take a bad debt deduction for unpaid salaries, wages, rents, fees, interest, dividends, and similar items. Complete 2005 taxes online When deductible. Complete 2005 taxes online   You can take a bad debt deduction only in the year the debt becomes worthless. Complete 2005 taxes online You do not have to wait until a debt is due to determine whether it is worthless. Complete 2005 taxes online A debt becomes worthless when there is no longer any chance that the amount owed will be paid. Complete 2005 taxes online   It is not necessary to go to court if you can show that a judgment from the court would be uncollectible. Complete 2005 taxes online You must only show that you have taken reasonable steps to collect the debt. Complete 2005 taxes online Bankruptcy of your debtor is generally good evidence of the worthlessness of at least a part of an unsecured and unpreferred debt. Complete 2005 taxes online How to report bad debts. Complete 2005 taxes online    Deduct nonbusiness bad debts as short-term capital losses on Form 8949. Complete 2005 taxes online    Make sure you report your bad debt(s) (and any other short-term transactions for which you did not receive a Form 1099-B) on Form 8949, Part I, with box C checked. Complete 2005 taxes online    For more information on Form 8949 and Schedule D (Form 1040), see Reporting Capital Gains and Losses in chapter 16. Complete 2005 taxes online See also Schedule D (Form 1040), Form 8949, and their separate instructions. Complete 2005 taxes online   For each bad debt, attach a statement to your return that contains: A description of the debt, including the amount, and the date it became due, The name of the debtor, and any business or family relationship between you and the debtor, The efforts you made to collect the debt, and Why you decided the debt was worthless. Complete 2005 taxes online For example, you could show that the borrower has declared bankruptcy, or that legal action to collect would probably not result in payment of any part of the debt. Complete 2005 taxes online Filing a claim for refund. Complete 2005 taxes online    If you do not deduct a bad debt on your original return for the year it becomes worthless, you can file a claim for a credit or refund due to the bad debt. Complete 2005 taxes online To do this, use Form 1040X to amend your return for the year the debt became worthless. Complete 2005 taxes online You must file it within 7 years from the date your original return for that year had to be filed, or 2 years from the date you paid the tax, whichever is later. Complete 2005 taxes online For more information about filing a claim, see Amended Returns and Claims for Refund in chapter 1. Complete 2005 taxes online Additional information. Complete 2005 taxes online   For more information, see Nonbusiness Bad Debts in Publication 550. Complete 2005 taxes online For information on business bad debts, see chapter 10 of Publication 535, Business Expenses. Complete 2005 taxes online Wash Sales You cannot deduct losses from sales or trades of stock or securities in a wash sale. Complete 2005 taxes online A wash sale occurs when you sell or trade stock or securities at a loss and within 30 days before or after the sale you: Buy substantially identical stock or securities, Acquire substantially identical stock or securities in a fully taxable trade, Acquire a contract or option to buy substantially identical stock or securities, or Acquire substantially identical stock for your individual retirement account (IRA) or Roth IRA. Complete 2005 taxes online If your loss was disallowed because of the wash sale rules, add the disallowed loss to the cost of the new stock or securities (except in (4) above). Complete 2005 taxes online The result is your basis in the new stock or securities. Complete 2005 taxes online This adjustment postpones the loss deduction until the disposition of the new stock or securities. Complete 2005 taxes online Your holding period for the new stock or securities includes the holding period of the stock or securities sold. Complete 2005 taxes online For more information, see Wash Sales, in chapter 4 of Publication 550. Complete 2005 taxes online Rollover of Gain From Publicly Traded Securities You may qualify for a tax-free rollover of certain gains from the sale of publicly traded securities. Complete 2005 taxes online This means that if you buy certain replacement property and make the choice described in this section, you postpone part or all of your gain. Complete 2005 taxes online You postpone the gain by adjusting the basis of the replacement property as described in Basis of replacement property , later. Complete 2005 taxes online This postpones your gain until the year you dispose of the replacement property. Complete 2005 taxes online You qualify to make this choice if you meet all the following tests. Complete 2005 taxes online You sell publicly traded securities at a gain. Complete 2005 taxes online Publicly traded securities are securities traded on an established securities market. Complete 2005 taxes online Your gain from the sale is a capital gain. Complete 2005 taxes online During the 60-day period beginning on the date of the sale, you buy replacement property. Complete 2005 taxes online This replacement property must be either common stock of, or a partnership interest in a specialized small business investment company (SSBIC). Complete 2005 taxes online This is any partnership or corporation licensed by the Small Business Administration under section 301(d) of the Small Business Investment Act of 1958, as in effect on May 13, 1993. Complete 2005 taxes online Amount of gain recognized. Complete 2005 taxes online   If you make the choice described in this section, you must recognize gain only up to the following amount. Complete 2005 taxes online The amount realized on the sale, minus The cost of any common stock or partnership interest in an SSBIC that you bought during the 60-day period beginning on the date of sale (and did not previously take into account on an earlier sale of publicly traded securities). Complete 2005 taxes online  If this amount is less than the amount of your gain, you can postpone the rest of your gain, subject to the limit described next. Complete 2005 taxes online If this amount is equal to or more than the amount of your gain, you must recognize the full amount of your gain. Complete 2005 taxes online Limit on gain postponed. Complete 2005 taxes online   The amount of gain you can postpone each year is limited to the smaller of: $50,000 ($25,000 if you are married and file a separate return), or $500,000 ($250,000 if you are married and file a separate return), minus the amount of gain you postponed for all earlier years. Complete 2005 taxes online Basis of replacement property. Complete 2005 taxes online   You must subtract the amount of postponed gain from the basis of your replacement property. Complete 2005 taxes online How to report and postpone gain. Complete 2005 taxes online    See How to report and postpone gain under Rollover of Gain From Publicly Traded Securities in chapter 4 of Publication 550 for details. Complete 2005 taxes online Prev  Up  Next   Home   More Online Publications
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The Complete 2005 Taxes Online

Complete 2005 taxes online 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. Complete 2005 taxes online Appendix A — Summary Record of Traditional IRA(s) for 2013 and Worksheet for Determining Required Minimum Distributions. Complete 2005 taxes online Appendix B — Worksheets you use if you receive social security benefits and are subject to the IRA deduction phaseout rules. Complete 2005 taxes online A filled-in example is included. Complete 2005 taxes online Worksheet 1, Computation of Modified AGI. Complete 2005 taxes online Worksheet 2, Computation of Traditional IRA Deduction for 2013. Complete 2005 taxes online Worksheet 3, Computation of Taxable Social Security Benefits. Complete 2005 taxes online Comprehensive Example and completed worksheets. Complete 2005 taxes online Appendix C — Life Expectancy Tables. Complete 2005 taxes online 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. Complete 2005 taxes online Table I (Single Life Expectancy). Complete 2005 taxes online Table II (Joint Life and Last Survivor Expectancy). Complete 2005 taxes online Table III (Uniform Lifetime). Complete 2005 taxes online Appendix A. Complete 2005 taxes online Summary Record of Traditional IRA(s) for 2013   Name ______________________________________ I was □ covered □ not covered by my employer's retirement plan during the year. Complete 2005 taxes online 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. Complete 2005 taxes online         2. Complete 2005 taxes online         3. Complete 2005 taxes online         4. Complete 2005 taxes online         5. Complete 2005 taxes online         6. Complete 2005 taxes online         7. Complete 2005 taxes online         8. Complete 2005 taxes online         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. Complete 2005 taxes online             2. Complete 2005 taxes online             3. Complete 2005 taxes online             4. Complete 2005 taxes online             5. Complete 2005 taxes online             6. Complete 2005 taxes online             7. Complete 2005 taxes online             8. Complete 2005 taxes online             Total               Basis of all traditional IRAs for 2013 and earlier years (from Form 8606, line 14) $ Note. Complete 2005 taxes online You should keep copies of your income tax return, and Forms W-2, 8606, and 5498. Complete 2005 taxes online Appendix A. Complete 2005 taxes online (Continued) Worksheet for Determining Required Minimum Distributions 1. Complete 2005 taxes online Age 70½ 71½ 72½ 73½ 74½ 2. Complete 2005 taxes online Year age was reached           3. Complete 2005 taxes online Value of IRA at the close of business on  December 31 of the year immediately prior to the year on line 21           4. Complete 2005 taxes online Distribution period from Table III or life expectancy  from Life Expectancy Table I or Table II2           5. Complete 2005 taxes online Required distribution (divide line 3 by line 4)3                         1. Complete 2005 taxes online Age 75½ 76½ 77½ 78½ 79½ 2. Complete 2005 taxes online Year age was reached           3. Complete 2005 taxes online Value of IRA at the close of business on  December 31 of the year immediately prior to the year on line 21           4. Complete 2005 taxes online Distribution period from Table III or life expectancy from Life Expectancy Table I or Table II2           5. Complete 2005 taxes online Required distribution (divide line 3 by line 4)3                         1. Complete 2005 taxes online Age 80½ 81½ 82½ 83½ 84½ 2. Complete 2005 taxes online Year age was reached           3. Complete 2005 taxes online Value of IRA at the close of business on  December 31 of the year immediately prior to the year on line 21           4. Complete 2005 taxes online Distribution period from Table III or life expectancy from Life Expectancy Table I or Table II2           5. Complete 2005 taxes online Required distribution (divide line 3 by line 4)3                         1. Complete 2005 taxes online Age 85½ 86½ 87½ 88½ 89½ 2. Complete 2005 taxes online Year age was reached           3. Complete 2005 taxes online Value of IRA at the close of business on  December 31 of the year immediately prior to the year on line 21           4. Complete 2005 taxes online Distribution period from Table III or life expectancy from Life Expectancy Table I or Table II2           5. Complete 2005 taxes online 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. Complete 2005 taxes online 2Use the appropriate life expectancy or distribution period for each year and for each IRA. Complete 2005 taxes online 3If you have more than one IRA, you must withdraw an amount equal to the total of the required distributions figured for each IRA. Complete 2005 taxes online You can, however, withdraw the total from one IRA or from more than one IRA. Complete 2005 taxes online Appendix B. Complete 2005 taxes online 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. Complete 2005 taxes online (See Are You Covered by an Employer Plan? in chapter 1. Complete 2005 taxes online )  Use Worksheet 1 to figure your modified adjusted gross income. Complete 2005 taxes online This amount is needed in the computation of your IRA deduction, if any, which is figured using Worksheet 2. Complete 2005 taxes online   The IRA deduction figured using Worksheet 2 is entered on your tax return. Complete 2005 taxes online Worksheet 1 Computation of Modified AGI (For use only by taxpayers who receive social security benefits)   Filing Status — Check only one box:  □ A. Complete 2005 taxes online Married filing jointly  □ B. Complete 2005 taxes online Single, Head of Household, Qualifying Widow(er), or Married filing separately and  lived apart from your spouse during the entire year  □ C. Complete 2005 taxes online Married filing separately and lived with your spouse at any time during the year     1. Complete 2005 taxes online 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. Complete 2005 taxes online )  1. Complete 2005 taxes online   2. Complete 2005 taxes online Enter the amount in box 5 of all Forms SSA-1099 and Forms RRB-1099  2. Complete 2005 taxes online   3. Complete 2005 taxes online Enter one-half of line 2  3. Complete 2005 taxes online   4. Complete 2005 taxes online Enter the amount of any foreign earned income exclusion, foreign housing exclusion, U. Complete 2005 taxes online S. Complete 2005 taxes online 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. Complete 2005 taxes online   5. Complete 2005 taxes online Enter the amount of any tax-exempt interest reported on line 8b of Form 1040 or 1040A  5. Complete 2005 taxes online   6. Complete 2005 taxes online Add lines 1, 3, 4, and 5  6. Complete 2005 taxes online   7. Complete 2005 taxes online Enter the amount listed below for your filing status. Complete 2005 taxes online $32,000 if you checked box A above. Complete 2005 taxes online $25,000 if you checked box B above. Complete 2005 taxes online $0 if you checked box C above. Complete 2005 taxes online  7. Complete 2005 taxes online   8. Complete 2005 taxes online Subtract line 7 from line 6. Complete 2005 taxes online If zero or less, enter -0- on this line  8. Complete 2005 taxes online   9. Complete 2005 taxes online If line 8 is zero, skip to line 17, enter -0-, and continue with line 18. Complete 2005 taxes online   If line 8 is more than zero, enter the amount listed below for your filing status. Complete 2005 taxes online $12,000 if you checked box A above. Complete 2005 taxes online $9,000 if you checked box B above. Complete 2005 taxes online $0 if you checked box C above  9. Complete 2005 taxes online   10. Complete 2005 taxes online Subtract line 9 from line 8. Complete 2005 taxes online If zero or less, enter -0-  10. Complete 2005 taxes online   11. Complete 2005 taxes online Enter the smaller of line 8 or line 9  11. Complete 2005 taxes online   12. Complete 2005 taxes online Enter one-half of line 11  12. Complete 2005 taxes online   13. Complete 2005 taxes online Enter the smaller of line 3 or line 12  13. Complete 2005 taxes online   14. Complete 2005 taxes online Multiply line 10 by . Complete 2005 taxes online 85. Complete 2005 taxes online If line 10 is zero, enter -0-  14. Complete 2005 taxes online   15. Complete 2005 taxes online Add lines 13 and 14  15. Complete 2005 taxes online   16. Complete 2005 taxes online Multiply line 2 by . Complete 2005 taxes online 85  16. Complete 2005 taxes online   17. Complete 2005 taxes online Taxable benefits to be included in modified AGI for traditional IRA deduction purposes. Complete 2005 taxes online  Enter the smaller of line 15 or line 16  17. Complete 2005 taxes online   18. Complete 2005 taxes online 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. Complete 2005 taxes online   19. Complete 2005 taxes online Modified AGI for determining your reduced traditional IRA deduction — add lines 1, 17, and 18. Complete 2005 taxes online Enter here and on line 2 of Worksheet 2, next  19. Complete 2005 taxes online   Appendix B. Complete 2005 taxes online (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 . Complete 2005 taxes online . Complete 2005 taxes online . Complete 2005 taxes online AND your modified AGI is over . Complete 2005 taxes online . Complete 2005 taxes online . Complete 2005 taxes online THEN enter on line 1 below . Complete 2005 taxes online . Complete 2005 taxes online . Complete 2005 taxes online                 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. Complete 2005 taxes online Skip this worksheet, proceed to Worksheet 3, and enter your IRA deduction on line 2 of Worksheet 3. Complete 2005 taxes online  **If you did not live with your spouse at any time during the year, consider your filing status as single. Complete 2005 taxes online  Note. Complete 2005 taxes online If you were married and you or your spouse worked and you both contributed to IRAs, figure the deduction for each of you separately. Complete 2005 taxes online               1. Complete 2005 taxes online Enter the applicable amount from above 1. Complete 2005 taxes online   2. Complete 2005 taxes online Enter your modified AGI from Worksheet 1, line 19 2. Complete 2005 taxes online     Note. Complete 2005 taxes online If line 2 is equal to or more than the amount on line 1, stop here; your traditional IRA contributions are not deductible. Complete 2005 taxes online Proceed to Worksheet 3. Complete 2005 taxes online     3. Complete 2005 taxes online Subtract line 2 from line 1 3. Complete 2005 taxes online   4. Complete 2005 taxes online Multiply line 3 by the percentage below that applies to you. Complete 2005 taxes online If the result is not a multiple of $10, round it to the next highest multiple of $10. Complete 2005 taxes online (For example, $611. Complete 2005 taxes online 40 is rounded to $620. Complete 2005 taxes online ) However, if the result is less than $200, enter $200. Complete 2005 taxes online       Married filing jointly or qualifying widow(er) and you are covered by an employer plan, multiply line 3 by 27. Complete 2005 taxes online 5%  (. Complete 2005 taxes online 275) (by 32. Complete 2005 taxes online 5% (. Complete 2005 taxes online 325) if you are age 50 or older). Complete 2005 taxes online All others, multiply line 3 by 55% (. Complete 2005 taxes online 55) (by 65% (. Complete 2005 taxes online 65) if you are age 50 or older). Complete 2005 taxes online 4. Complete 2005 taxes online   5. Complete 2005 taxes online 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). Complete 2005 taxes online 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. Complete 2005 taxes online   6. Complete 2005 taxes online 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. Complete 2005 taxes online   7. Complete 2005 taxes online Deduction. Complete 2005 taxes online Compare lines 4, 5, and 6. Complete 2005 taxes online Enter the smallest amount here (or a smaller amount if you choose). Complete 2005 taxes online Enter this amount on the Form 1040 or 1040A line for your IRA. Complete 2005 taxes online (If the amount on line 6 is more than the amount on line 7, complete line 8. Complete 2005 taxes online ) 7. Complete 2005 taxes online   8. Complete 2005 taxes online Nondeductible contributions. Complete 2005 taxes online Subtract line 7 from line 5 or 6, whichever is smaller. Complete 2005 taxes online Enter the result here and on line 1 of your Form 8606, Nondeductible IRAs. Complete 2005 taxes online 8. Complete 2005 taxes online   Appendix B. Complete 2005 taxes online (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. Complete 2005 taxes online Married filing jointly                   □ B. Complete 2005 taxes online Single, Head of Household, Qualifying Widow(er), or Married filing separately  and lived apart from your spouse during the entire year                   □ C. Complete 2005 taxes online Married filing separately and lived with your spouse at any time during the  year             1. Complete 2005 taxes online 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. Complete 2005 taxes online ) 1. Complete 2005 taxes online   2. Complete 2005 taxes online Deduction(s) from line 7 of Worksheet(s) 2 2. Complete 2005 taxes online   3. Complete 2005 taxes online Subtract line 2 from line 1 3. Complete 2005 taxes online   4. Complete 2005 taxes online Enter amount in box 5 of all Forms SSA-1099 and Forms RRB-1099 4. Complete 2005 taxes online   5. Complete 2005 taxes online Enter one-half of line 4 5. Complete 2005 taxes online   6. Complete 2005 taxes online Enter the amount of any foreign earned income exclusion, foreign housing exclusion, exclusion of income from U. Complete 2005 taxes online S. Complete 2005 taxes online 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. Complete 2005 taxes online   7. Complete 2005 taxes online Enter the amount of any tax-exempt interest reported on line 8b of Form 1040 or 1040A 7. Complete 2005 taxes online   8. Complete 2005 taxes online Add lines 3, 5, 6, and 7 8. Complete 2005 taxes online   9. Complete 2005 taxes online Enter the amount listed below for your filing status. Complete 2005 taxes online $32,000 if you checked box A above. Complete 2005 taxes online $25,000 if you checked box B above. Complete 2005 taxes online $0 if you checked box C above. Complete 2005 taxes online 9. Complete 2005 taxes online   10. Complete 2005 taxes online Subtract line 9 from line 8. Complete 2005 taxes online If zero or less, enter -0- on this line. Complete 2005 taxes online 10. Complete 2005 taxes online   11. Complete 2005 taxes online If line 10 is zero, stop here. Complete 2005 taxes online None of your social security benefits are taxable. Complete 2005 taxes online  If line 10 is more than zero, enter the amount listed below for your filing status. Complete 2005 taxes online $12,000 if you checked box A above. Complete 2005 taxes online $9,000 if you checked box B above. Complete 2005 taxes online $0 if you checked box C above. Complete 2005 taxes online 11. Complete 2005 taxes online   12. Complete 2005 taxes online Subtract line 11 from line 10. Complete 2005 taxes online If zero or less, enter -0- 12. Complete 2005 taxes online   13. Complete 2005 taxes online Enter the smaller of line 10 or line 11 13. Complete 2005 taxes online   14. Complete 2005 taxes online Enter one-half of line 13 . Complete 2005 taxes online 14. Complete 2005 taxes online   15. Complete 2005 taxes online Enter the smaller of line 5 or line 14 15. Complete 2005 taxes online   16. Complete 2005 taxes online Multiply line 12 by . Complete 2005 taxes online 85. Complete 2005 taxes online If line 12 is zero, enter -0- 16. Complete 2005 taxes online   17. Complete 2005 taxes online Add lines 15 and 16 17. Complete 2005 taxes online   18. Complete 2005 taxes online Multiply line 4 by . Complete 2005 taxes online 85 18. Complete 2005 taxes online   19. Complete 2005 taxes online Taxable social security benefits. Complete 2005 taxes online Enter the smaller of line 17 or line 18 19. Complete 2005 taxes online   Appendix B. Complete 2005 taxes online (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. Complete 2005 taxes online He is 65 years old and had 2013 wages of $89,500. Complete 2005 taxes online His wife did not work in 2013. Complete 2005 taxes online He also received social security benefits of $12,000 and made a $6,000 contribution to his traditional IRA for the year. Complete 2005 taxes online He had no foreign income, no tax-exempt interest, and no adjustments to income on lines 23 through 36 on his Form 1040. Complete 2005 taxes online He participated in a section 401(k) retirement plan at work. Complete 2005 taxes online  John completes worksheets 1 and 2. Complete 2005 taxes online Worksheet 2 shows that his 2013 IRA deduction is $4,980. Complete 2005 taxes online 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). Complete 2005 taxes online  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. Complete 2005 taxes online Worksheet 1 Computation of Modified AGI (For use only by taxpayers who receive social security benefits)   Filing Status — Check only one box:  ☑ A. Complete 2005 taxes online Married filing jointly  □ B. Complete 2005 taxes online Single, Head of Household, Qualifying Widow(er), or Married filing separately and lived apart from your spouse during the entire year  □ C. Complete 2005 taxes online Married filing separately and lived with your spouse at any time during the year     1. Complete 2005 taxes online 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. Complete 2005 taxes online ) 1. Complete 2005 taxes online 89,500 2. Complete 2005 taxes online Enter the amount in box 5 of all Forms SSA-1099 and Forms RRB-1099 2. Complete 2005 taxes online 12,000 3. Complete 2005 taxes online Enter one-half of line 2 3. Complete 2005 taxes online 6,000 4. Complete 2005 taxes online Enter the amount of any foreign earned income exclusion, foreign housing exclusion, U. Complete 2005 taxes online S. Complete 2005 taxes online 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. Complete 2005 taxes online 0 5. Complete 2005 taxes online Enter the amount of any tax-exempt interest reported on line 8b of Form 1040 or 1040A 5. Complete 2005 taxes online 0 6. Complete 2005 taxes online Add lines 1, 3, 4, and 5 6. Complete 2005 taxes online 95,500 7. Complete 2005 taxes online Enter the amount listed below for your filing status. Complete 2005 taxes online $32,000 if you checked box A above. Complete 2005 taxes online $25,000 if you checked box B above. Complete 2005 taxes online $0 if you checked box C above. Complete 2005 taxes online 7. Complete 2005 taxes online 32,000 8. Complete 2005 taxes online Subtract line 7 from line 6. Complete 2005 taxes online If zero or less, enter -0- on this line 8. Complete 2005 taxes online 63,500 9. Complete 2005 taxes online If line 8 is zero, skip to line 17, enter -0-, and continue with line 18. Complete 2005 taxes online   If line 8 is more than zero, enter the amount listed below for your filing status. Complete 2005 taxes online $12,000 if you checked box A above. Complete 2005 taxes online $9,000 if you checked box B above. Complete 2005 taxes online $0 if you checked box C above 9. Complete 2005 taxes online 12,000 10. Complete 2005 taxes online Subtract line 9 from line 8. Complete 2005 taxes online If zero or less, enter -0- 10. Complete 2005 taxes online 51,500 11. Complete 2005 taxes online Enter the smaller of line 8 or line 9 11. Complete 2005 taxes online 12,000 12. Complete 2005 taxes online Enter one-half of line 11 12. Complete 2005 taxes online 6,000 13. Complete 2005 taxes online Enter the smaller of line 3 or line 12 13. Complete 2005 taxes online 6,000 14. Complete 2005 taxes online Multiply line 10 by . Complete 2005 taxes online 85. Complete 2005 taxes online If line 10 is zero, enter -0- 14. Complete 2005 taxes online 43,775 15. Complete 2005 taxes online Add lines 13 and 14 15. Complete 2005 taxes online 49,775 16. Complete 2005 taxes online Multiply line 2 by . Complete 2005 taxes online 85 16. Complete 2005 taxes online 10,200 17. Complete 2005 taxes online Taxable benefits to be included in modified AGI for traditional IRA deduction purposes. Complete 2005 taxes online  Enter the smaller of line 15 or line 16 17. Complete 2005 taxes online 10,200 18. Complete 2005 taxes online 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. Complete 2005 taxes online 0 19. Complete 2005 taxes online Modified AGI for determining your reduced traditional IRA deduction — add lines 1, 17, and 18. Complete 2005 taxes online Enter here and on line 2 of Worksheet 2, next 19. Complete 2005 taxes online 99,700 Appendix B. Complete 2005 taxes online (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 . Complete 2005 taxes online . Complete 2005 taxes online . Complete 2005 taxes online AND your modified AGI is over . Complete 2005 taxes online . Complete 2005 taxes online . Complete 2005 taxes online THEN enter on line 1 below . Complete 2005 taxes online . Complete 2005 taxes online . Complete 2005 taxes online                 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. Complete 2005 taxes online Skip this worksheet, proceed to Worksheet 3, and enter your IRA deduction on line 2 of Worksheet 3. Complete 2005 taxes online  **If you did not live with your spouse at any time during the year, consider your filing status as single. Complete 2005 taxes online  Note. Complete 2005 taxes online If you were married and you or your spouse worked and you both contributed to IRAs, figure the deduction for each of you separately. Complete 2005 taxes online               1. Complete 2005 taxes online Enter the applicable amount from above 1. Complete 2005 taxes online 115,000 2. Complete 2005 taxes online Enter your modified AGI from Worksheet 1, line 19 2. Complete 2005 taxes online 99,700   Note. Complete 2005 taxes online If line 2 is equal to or more than the amount on line 1, stop here; your traditional IRA contributions are not deductible. Complete 2005 taxes online Proceed to Worksheet 3. Complete 2005 taxes online     3. Complete 2005 taxes online Subtract line 2 from line 1 3. Complete 2005 taxes online 15,300 4. Complete 2005 taxes online Multiply line 3 by the percentage below that applies to you. Complete 2005 taxes online If the result is not a multiple of $10, round it to the next highest multiple of $10. Complete 2005 taxes online (For example, $611. Complete 2005 taxes online 40 is rounded to $620. Complete 2005 taxes online ) However, if the result is less than $200, enter $200. Complete 2005 taxes online       Married filing jointly or qualifying widow(er) and you are covered by an employer plan, multiply line 3 by 27. Complete 2005 taxes online 5%  (. Complete 2005 taxes online 275) (by 32. Complete 2005 taxes online 5% (. Complete 2005 taxes online 325) if you are age 50 or older). Complete 2005 taxes online All others, multiply line 3 by 55% (. Complete 2005 taxes online 55) (by 65% (. Complete 2005 taxes online 65) if you are age 50 or older). Complete 2005 taxes online 4. Complete 2005 taxes online 4,980 5. Complete 2005 taxes online 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). Complete 2005 taxes online 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. Complete 2005 taxes online 89,500 6. Complete 2005 taxes online 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. Complete 2005 taxes online 6,000 7. Complete 2005 taxes online Deduction. Complete 2005 taxes online Compare lines 4, 5, and 6. Complete 2005 taxes online Enter the smallest amount here (or a smaller amount if you choose). Complete 2005 taxes online Enter this amount on the Form 1040 or 1040A line for your IRA. Complete 2005 taxes online (If the amount on line 6 is more than the amount on line 7, complete line 8. Complete 2005 taxes online ) 7. Complete 2005 taxes online 4,980 8. Complete 2005 taxes online Nondeductible contributions. Complete 2005 taxes online Subtract line 7 from line 5 or 6, whichever is smaller. Complete 2005 taxes online Enter the result here and on line 1 of your Form 8606, Nondeductible IRAs. Complete 2005 taxes online 8. Complete 2005 taxes online 1,020 Appendix B. Complete 2005 taxes online (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. Complete 2005 taxes online Married filing jointly                   □ B. Complete 2005 taxes online Single, Head of Household, Qualifying Widow(er), or Married filing separately  and lived apart from your spouse during the entire year                   □ C. Complete 2005 taxes online Married filing separately and lived with your spouse at any time during the  year             1. Complete 2005 taxes online 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. Complete 2005 taxes online ) 1. Complete 2005 taxes online 89,500 2. Complete 2005 taxes online Deduction(s) from line 7 of Worksheet(s) 2 2. Complete 2005 taxes online 4,980 3. Complete 2005 taxes online Subtract line 2 from line 1 3. Complete 2005 taxes online 84,520 4. Complete 2005 taxes online Enter amount in box 5 of all Forms SSA-1099 and Forms RRB-1099 4. Complete 2005 taxes online 12,000 5. Complete 2005 taxes online Enter one-half of line 4 5. Complete 2005 taxes online 6,000 6. Complete 2005 taxes online Enter the amount of any foreign earned income exclusion, foreign housing exclusion, exclusion of income from U. Complete 2005 taxes online S. Complete 2005 taxes online 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. Complete 2005 taxes online 0 7. Complete 2005 taxes online Enter the amount of any tax-exempt interest reported on line 8b of Form 1040 or 1040A 7. Complete 2005 taxes online 0 8. Complete 2005 taxes online Add lines 3, 5, 6, and 7 8. Complete 2005 taxes online 90,520 9. Complete 2005 taxes online Enter the amount listed below for your filing status. Complete 2005 taxes online $32,000 if you checked box A above. Complete 2005 taxes online $25,000 if you checked box B above. Complete 2005 taxes online $0 if you checked box C above. Complete 2005 taxes online 9. Complete 2005 taxes online 32,000 10. Complete 2005 taxes online Subtract line 9 from line 8. Complete 2005 taxes online If zero or less, enter -0- on this line. Complete 2005 taxes online 10. Complete 2005 taxes online 58,520 11. Complete 2005 taxes online If line 10 is zero, stop here. Complete 2005 taxes online None of your social security benefits are taxable. Complete 2005 taxes online  If line 10 is more than zero, enter the amount listed below for your filing status. Complete 2005 taxes online $12,000 if you checked box A above. Complete 2005 taxes online $9,000 if you checked box B above. Complete 2005 taxes online $0 if you checked box C above. Complete 2005 taxes online 11. Complete 2005 taxes online 12,000 12. Complete 2005 taxes online Subtract line 11 from line 10. Complete 2005 taxes online If zero or less, enter -0- 12. Complete 2005 taxes online 46,520 13. Complete 2005 taxes online Enter the smaller of line 10 or line 11 13. Complete 2005 taxes online 12,000 14. Complete 2005 taxes online Enter one-half of line 13 . Complete 2005 taxes online 14. Complete 2005 taxes online 6,000 15. Complete 2005 taxes online Enter the smaller of line 5 or line 14 15. Complete 2005 taxes online 6,000 16. Complete 2005 taxes online Multiply line 12 by . Complete 2005 taxes online 85. Complete 2005 taxes online If line 12 is zero, enter -0- 16. Complete 2005 taxes online 39,542 17. Complete 2005 taxes online Add lines 15 and 16 17. Complete 2005 taxes online 45,542 18. Complete 2005 taxes online Multiply line 4 by . Complete 2005 taxes online 85 18. Complete 2005 taxes online 10,200 19. Complete 2005 taxes online Taxable social security benefits. Complete 2005 taxes online Enter the smaller of line 17 or line 18 19. Complete 2005 taxes online 10,200 Appendix C. Complete 2005 taxes online Life Expectancy Tables   Table I (Single Life Expectancy) (For Use by Beneficiaries)         Age Life Expectancy Age Life Expectancy 0 82. Complete 2005 taxes online 4 28 55. Complete 2005 taxes online 3 1 81. Complete 2005 taxes online 6 29 54. Complete 2005 taxes online 3 2 80. Complete 2005 taxes online 6 30 53. Complete 2005 taxes online 3 3 79. Complete 2005 taxes online 7 31 52. Complete 2005 taxes online 4 4 78. Complete 2005 taxes online 7 32 51. Complete 2005 taxes online 4 5 77. Complete 2005 taxes online 7 33 50. Complete 2005 taxes online 4 6 76. Complete 2005 taxes online 7 34 49. Complete 2005 taxes online 4 7 75. Complete 2005 taxes online 8 35 48. Complete 2005 taxes online 5 8 74. Complete 2005 taxes online 8 36 47. Complete 2005 taxes online 5 9 73. Complete 2005 taxes online 8 37 46. Complete 2005 taxes online 5 10 72. Complete 2005 taxes online 8 38 45. Complete 2005 taxes online 6 11 71. Complete 2005 taxes online 8 39 44. Complete 2005 taxes online 6 12 70. Complete 2005 taxes online 8 40 43. Complete 2005 taxes online 6 13 69. Complete 2005 taxes online 9 41 42. Complete 2005 taxes online 7 14 68. Complete 2005 taxes online 9 42 41. Complete 2005 taxes online 7 15 67. Complete 2005 taxes online 9 43 40. Complete 2005 taxes online 7 16 66. Complete 2005 taxes online 9 44 39. Complete 2005 taxes online 8 17 66. Complete 2005 taxes online 0 45 38. Complete 2005 taxes online 8 18 65. Complete 2005 taxes online 0 46 37. Complete 2005 taxes online 9 19 64. Complete 2005 taxes online 0 47 37. Complete 2005 taxes online 0 20 63. Complete 2005 taxes online 0 48 36. Complete 2005 taxes online 0 21 62. Complete 2005 taxes online 1 49 35. Complete 2005 taxes online 1 22 61. Complete 2005 taxes online 1 50 34. Complete 2005 taxes online 2 23 60. Complete 2005 taxes online 1 51 33. Complete 2005 taxes online 3 24 59. Complete 2005 taxes online 1 52 32. Complete 2005 taxes online 3 25 58. Complete 2005 taxes online 2 53 31. Complete 2005 taxes online 4 26 57. Complete 2005 taxes online 2 54 30. Complete 2005 taxes online 5 27 56. Complete 2005 taxes online 2 55 29. Complete 2005 taxes online 6 Appendix C. Complete 2005 taxes online (Continued)   Table I (Single Life Expectancy) (For Use by Beneficiaries)         Age Life Expectancy Age Life Expectancy 56 28. Complete 2005 taxes online 7 84 8. Complete 2005 taxes online 1 57 27. Complete 2005 taxes online 9 85 7. Complete 2005 taxes online 6 58 27. Complete 2005 taxes online 0 86 7. Complete 2005 taxes online 1 59 26. Complete 2005 taxes online 1 87 6. Complete 2005 taxes online 7 60 25. Complete 2005 taxes online 2 88 6. Complete 2005 taxes online 3 61 24. Complete 2005 taxes online 4 89 5. Complete 2005 taxes online 9 62 23. Complete 2005 taxes online 5 90 5. Complete 2005 taxes online 5 63 22. Complete 2005 taxes online 7 91 5. Complete 2005 taxes online 2 64 21. Complete 2005 taxes online 8 92 4. Complete 2005 taxes online 9 65 21. Complete 2005 taxes online 0 93 4. Complete 2005 taxes online 6 66 20. Complete 2005 taxes online 2 94 4. Complete 2005 taxes online 3 67 19. Complete 2005 taxes online 4 95 4. Complete 2005 taxes online 1 68 18. Complete 2005 taxes online 6 96 3. Complete 2005 taxes online 8 69 17. Complete 2005 taxes online 8 97 3. Complete 2005 taxes online 6 70 17. Complete 2005 taxes online 0 98 3. Complete 2005 taxes online 4 71 16. Complete 2005 taxes online 3 99 3. Complete 2005 taxes online 1 72 15. Complete 2005 taxes online 5 100 2. Complete 2005 taxes online 9 73 14. Complete 2005 taxes online 8 101 2. Complete 2005 taxes online 7 74 14. Complete 2005 taxes online 1 102 2. Complete 2005 taxes online 5 75 13. Complete 2005 taxes online 4 103 2. Complete 2005 taxes online 3 76 12. Complete 2005 taxes online 7 104 2. Complete 2005 taxes online 1 77 12. Complete 2005 taxes online 1 105 1. Complete 2005 taxes online 9 78 11. Complete 2005 taxes online 4 106 1. Complete 2005 taxes online 7 79 10. Complete 2005 taxes online 8 107 1. Complete 2005 taxes online 5 80 10. Complete 2005 taxes online 2 108 1. Complete 2005 taxes online 4 81 9. Complete 2005 taxes online 7 109 1. Complete 2005 taxes online 2 82 9. Complete 2005 taxes online 1 110 1. Complete 2005 taxes online 1 83 8. Complete 2005 taxes online 6 111 and over 1. Complete 2005 taxes online 0 Appendix C. Complete 2005 taxes online 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. Complete 2005 taxes online 1 69. Complete 2005 taxes online 6 69. Complete 2005 taxes online 1 68. Complete 2005 taxes online 7 68. Complete 2005 taxes online 3 67. Complete 2005 taxes online 9 67. Complete 2005 taxes online 5 67. Complete 2005 taxes online 2 66. Complete 2005 taxes online 9 66. Complete 2005 taxes online 6 21 69. Complete 2005 taxes online 6 69. Complete 2005 taxes online 1 68. Complete 2005 taxes online 6 68. Complete 2005 taxes online 2 67. Complete 2005 taxes online 7 67. 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Complete 2005 taxes online 8 57. Complete 2005 taxes online 8 56. Complete 2005 taxes online 9 56. Complete 2005 taxes online 0 55. Complete 2005 taxes online 1 55 63. Complete 2005 taxes online 4 62. Complete 2005 taxes online 5 61. Complete 2005 taxes online 5 60. Complete 2005 taxes online 6 59. Complete 2005 taxes online 6 58. Complete 2005 taxes online 7 57. Complete 2005 taxes online 8 56. Complete 2005 taxes online 8 55. Complete 2005 taxes online 9 55. Complete 2005 taxes online 0 56 63. Complete 2005 taxes online 4 62. Complete 2005 taxes online 4 61. Complete 2005 taxes online 5 60. Complete 2005 taxes online 5 59. Complete 2005 taxes online 6 58. Complete 2005 taxes online 7 57. Complete 2005 taxes online 7 56. Complete 2005 taxes online 8 55. Complete 2005 taxes online 9 54. Complete 2005 taxes online 9 57 63. Complete 2005 taxes online 4 62. Complete 2005 taxes online 4 61. Complete 2005 taxes online 5 60. Complete 2005 taxes online 5 59. Complete 2005 taxes online 6 58. Complete 2005 taxes online 6 57. Complete 2005 taxes online 7 56. Complete 2005 taxes online 7 55. Complete 2005 taxes online 8 54. Complete 2005 taxes online 9 58 63. Complete 2005 taxes online 3 62. Complete 2005 taxes online 4 61. Complete 2005 taxes online 4 60. Complete 2005 taxes online 5 59. Complete 2005 taxes online 5 58. Complete 2005 taxes online 6 57. Complete 2005 taxes online 6 56. Complete 2005 taxes online 7 55. Complete 2005 taxes online 8 54. Complete 2005 taxes online 8 59 63. Complete 2005 taxes online 3 62. Complete 2005 taxes online 3 61. Complete 2005 taxes online 4 60. Complete 2005 taxes online 4 59. Complete 2005 taxes online 5 58. Complete 2005 taxes online 5 57. Complete 2005 taxes online 6 56. Complete 2005 taxes online 7 55. Complete 2005 taxes online 7 54. Complete 2005 taxes online 8 Appendix C. Complete 2005 taxes online (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. Complete 2005 taxes online 3 62. Complete 2005 taxes online 3 61. Complete 2005 taxes online 4 60. Complete 2005 taxes online 4 59. Complete 2005 taxes online 5 58. Complete 2005 taxes online 5 57. Complete 2005 taxes online 6 56. Complete 2005 taxes online 6 55. Complete 2005 taxes online 7 54. Complete 2005 taxes online 7 61 63. Complete 2005 taxes online 3 62. Complete 2005 taxes online 3 61. Complete 2005 taxes online 3 60. Complete 2005 taxes online 4 59. Complete 2005 taxes online 4 58. Complete 2005 taxes online 5 57. Complete 2005 taxes online 5 56. Complete 2005 taxes online 6 55. Complete 2005 taxes online 6 54. Complete 2005 taxes online 7 62 63. Complete 2005 taxes online 2 62. Complete 2005 taxes online 3 61. 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Complete 2005 taxes online 1 58. Complete 2005 taxes online 2 57. Complete 2005 taxes online 2 56. Complete 2005 taxes online 2 55. Complete 2005 taxes online 3 54. Complete 2005 taxes online 3 101 63. Complete 2005 taxes online 0 62. Complete 2005 taxes online 1 61. Complete 2005 taxes online 1 60. Complete 2005 taxes online 1 59. Complete 2005 taxes online 1 58. Complete 2005 taxes online 2 57. Complete 2005 taxes online 2 56. Complete 2005 taxes online 2 55. Complete 2005 taxes online 3 54. Complete 2005 taxes online 3 102 63. Complete 2005 taxes online 0 62. Complete 2005 taxes online 1 61. Complete 2005 taxes online 1 60. Complete 2005 taxes online 1 59. Complete 2005 taxes online 1 58. Complete 2005 taxes online 2 57. Complete 2005 taxes online 2 56. Complete 2005 taxes online 2 55. Complete 2005 taxes online 3 54. Complete 2005 taxes online 3 103 63. Complete 2005 taxes online 0 62. Complete 2005 taxes online 1 61. Complete 2005 taxes online 1 60. 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Complete 2005 taxes online 3 115+ 63. Complete 2005 taxes online 0 62. Complete 2005 taxes online 1 61. Complete 2005 taxes online 1 60. Complete 2005 taxes online 1 59. Complete 2005 taxes online 1 58. Complete 2005 taxes online 2 57. Complete 2005 taxes online 2 56. Complete 2005 taxes online 2 55. Complete 2005 taxes online 3 54. Complete 2005 taxes online 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. Complete 2005 taxes online 2 59. Complete 2005 taxes online 7 59. Complete 2005 taxes online 2 58. Complete 2005 taxes online 8 58. Complete 2005 taxes online 4 58. Complete 2005 taxes online 0 57. Complete 2005 taxes online 6 57. Complete 2005 taxes online 3 57. Complete 2005 taxes online 0 56. Complete 2005 taxes online 7 31 59. Complete 2005 taxes online 7 59. Complete 2005 taxes online 2 58. 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Complete 2005 taxes online (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. Complete 2005 taxes online 7 53. Complete 2005 taxes online 8 53. Complete 2005 taxes online 0 52. Complete 2005 taxes online 2 51. Complete 2005 taxes online 4 50. Complete 2005 taxes online 6 49. Complete 2005 taxes online 8 49. Complete 2005 taxes online 0 48. Complete 2005 taxes online 2 47. Complete 2005 taxes online 5 50 54. Complete 2005 taxes online 6 53. Complete 2005 taxes online 7 52. Complete 2005 taxes online 9 52. Complete 2005 taxes online 0 51. Complete 2005 taxes online 2 50. Complete 2005 taxes online 4 49. Complete 2005 taxes online 6 48. Complete 2005 taxes online 8 48. Complete 2005 taxes online 0 47. Complete 2005 taxes online 3 51 54. Complete 2005 taxes online 5 53. Complete 2005 taxes online 6 52. 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Complete 2005 taxes online 6 44. Complete 2005 taxes online 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. Complete 2005 taxes online 2 49. Complete 2005 taxes online 8 49. Complete 2005 taxes online 3 48. Complete 2005 taxes online 9 48. Complete 2005 taxes online 5 48. Complete 2005 taxes online 1 47. Complete 2005 taxes online 7 47. Complete 2005 taxes online 4 47. Complete 2005 taxes online 1 46. Complete 2005 taxes online 8 41 49. Complete 2005 taxes online 8 49. Complete 2005 taxes online 3 48. Complete 2005 taxes online 8 48. Complete 2005 taxes online 3 47. Complete 2005 taxes online 9 47. Complete 2005 taxes online 5 47. Complete 2005 taxes online 1 46. Complete 2005 taxes online 7 46. Complete 2005 taxes online 4 46. Complete 2005 taxes online 1 42 49. Complete 2005 taxes online 3 48. 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Complete 2005 taxes online (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. Complete 2005 taxes online 1 46. Complete 2005 taxes online 4 45. Complete 2005 taxes online 8 45. Complete 2005 taxes online 1 44. Complete 2005 taxes online 5 44. Complete 2005 taxes online 0 43. Complete 2005 taxes online 4 42. Complete 2005 taxes online 9 42. Complete 2005 taxes online 4 41. Complete 2005 taxes online 9 49 46. Complete 2005 taxes online 8 46. Complete 2005 taxes online 1 45. Complete 2005 taxes online 4 44. Complete 2005 taxes online 8 44. Complete 2005 taxes online 2 43. Complete 2005 taxes online 6 43. Complete 2005 taxes online 0 42. Complete 2005 taxes online 4 41. Complete 2005 taxes online 9 41. Complete 2005 taxes online 4 50 46. Complete 2005 taxes online 5 45. Complete 2005 taxes online 8 45. 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Complete 2005 taxes online 8 40. Complete 2005 taxes online 8 39. Complete 2005 taxes online 9 38. Complete 2005 taxes online 9 38. Complete 2005 taxes online 0 37. Complete 2005 taxes online 1 36. Complete 2005 taxes online 1 35. Complete 2005 taxes online 2 87 43. Complete 2005 taxes online 7 42. Complete 2005 taxes online 7 41. Complete 2005 taxes online 8 40. Complete 2005 taxes online 8 39. Complete 2005 taxes online 9 38. Complete 2005 taxes online 9 38. Complete 2005 taxes online 0 37. Complete 2005 taxes online 0 36. Complete 2005 taxes online 1 35. Complete 2005 taxes online 2 Appendix C. Complete 2005 taxes online (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. Complete 2005 taxes online 7 42. Complete 2005 taxes online 7 41. Complete 2005 taxes online 8 40. Complete 2005 taxes online 8 39. 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Complete 2005 taxes online 1 115+ 43. Complete 2005 taxes online 6 42. Complete 2005 taxes online 7 41. Complete 2005 taxes online 7 40. Complete 2005 taxes online 7 39. Complete 2005 taxes online 8 38. Complete 2005 taxes online 8 37. Complete 2005 taxes online 9 37. Complete 2005 taxes online 0 36. Complete 2005 taxes online 0 35. Complete 2005 taxes online 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. Complete 2005 taxes online 4 40. Complete 2005 taxes online 0 39. Complete 2005 taxes online 5 39. Complete 2005 taxes online 1 38. Complete 2005 taxes online 7 38. Complete 2005 taxes online 3 38. Complete 2005 taxes online 0 37. Complete 2005 taxes online 6 37. Complete 2005 taxes online 3 37. Complete 2005 taxes online 1 51 40. Complete 2005 taxes online 0 39. Complete 2005 taxes online 5 39. Complete 2005 taxes online 0 38. Complete 2005 taxes online 5 38. Complete 2005 taxes online 1 37. Complete 2005 taxes online 7 37. Complete 2005 taxes online 4 37. Complete 2005 taxes online 0 36. Complete 2005 taxes online 7 36. Complete 2005 taxes online 4 52 39. Complete 2005 taxes online 5 39. Complete 2005 taxes online 0 38. Complete 2005 taxes online 5 38. Complete 2005 taxes online 0 37. Complete 2005 taxes online 6 37. Complete 2005 taxes online 2 36. Complete 2005 taxes online 8 36. Complete 2005 taxes online 4 36. Complete 2005 taxes online 0 35. Complete 2005 taxes online 7 53 39. Complete 2005 taxes online 1 38. Complete 2005 taxes online 5 38. Complete 2005 taxes online 0 37. Complete 2005 taxes online 5 37. Complete 2005 taxes online 1 36. Complete 2005 taxes online 6 36. Complete 2005 taxes online 2 35. Complete 2005 taxes online 8 35. Complete 2005 taxes online 4 35. Complete 2005 taxes online 1 54 38. Complete 2005 taxes online 7 38. Complete 2005 taxes online 1 37. Complete 2005 taxes online 6 37. Complete 2005 taxes online 1 36. Complete 2005 taxes online 6 36. Complete 2005 taxes online 1 35. Complete 2005 taxes online 7 35. Complete 2005 taxes online 2 34. Complete 2005 taxes online 8 34. Complete 2005 taxes online 5 55 38. Complete 2005 taxes online 3 37. Complete 2005 taxes online 7 37. Complete 2005 taxes online 2 36. Complete 2005 taxes online 6 36. Complete 2005 taxes online 1 35. Complete 2005 taxes online 6 35. Complete 2005 taxes online 1 34. Complete 2005 taxes online 7 34. Complete 2005 taxes online 3 33. Complete 2005 taxes online 9 56 38. Complete 2005 taxes online 0 37. Complete 2005 taxes online 4 36. Complete 2005 taxes online 8 36. Complete 2005 taxes online 2 35. Complete 2005 taxes online 7 35. Complete 2005 taxes online 1 34. Complete 2005 taxes online 7 34. Complete 2005 taxes online 2 33. Complete 2005 taxes online 7 33. Complete 2005 taxes online 3 Appendix C. Complete 2005 taxes online (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. Complete 2005 taxes online 6 37. Complete 2005 taxes online 0 36. Complete 2005 taxes online 4 35. Complete 2005 taxes online 8 35. Complete 2005 taxes online 2 34. Complete 2005 taxes online 7 34. Complete 2005 taxes online 2 33. Complete 2005 taxes online 7 33. Complete 2005 taxes online 2 32. Complete 2005 taxes online 8 58 37. Complete 2005 taxes online 3 36. Complete 2005 taxes online 7 36. Complete 2005 taxes online 0 35. Complete 2005 taxes online 4 34. Complete 2005 taxes online 8 34. Complete 2005 taxes online 3 33. Complete 2005 taxes online 7 33. Complete 2005 taxes online 2 32. Complete 2005 taxes online 8 32. Complete 2005 taxes online 3 59 37. Complete 2005 taxes online 1 36. Complete 2005 taxes online 4 35. Complete 2005 taxes online 7 35. Complete 2005 taxes online 1 34. Complete 2005 taxes online 5 33. Complete 2005 taxes online 9 33. Complete 2005 taxes online 3 32. Complete 2005 taxes online 8 32. Complete 2005 taxes online 3 31. Complete 2005 taxes online 8 60 36. Complete 2005 taxes online 8 36. Complete 2005 taxes online 1 35. Complete 2005 taxes online 4 34. Complete 2005 taxes online 8 34. Complete 2005 taxes online 1 33. Complete 2005 taxes online 5 32. Complete 2005 taxes online 9 32. Complete 2005 taxes online 4 31. Complete 2005 taxes online 9 31. Complete 2005 taxes online 3 61 36. Complete 2005 taxes online 6 35. Complete 2005 taxes online 8 35. Complete 2005 taxes online 1 34. Complete 2005 taxes online 5 33. Complete 2005 taxes online 8 33. Complete 2005 taxes online 2 32. Complete 2005 taxes online 6 32. Complete 2005 taxes online 0 31. Complete 2005 taxes online 4 30. Complete 2005 taxes online 9 62 36. Complete 2005 taxes online 3 35. Complete 2005 taxes online 6 34. 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Complete 2005 taxes online 4 31. Complete 2005 taxes online 5 30. Complete 2005 taxes online 6 29. Complete 2005 taxes online 7 28. Complete 2005 taxes online 8 28. Complete 2005 taxes online 0 27. Complete 2005 taxes online 1 26. Complete 2005 taxes online 2 93 34. Complete 2005 taxes online 2 33. Complete 2005 taxes online 3 32. Complete 2005 taxes online 4 31. Complete 2005 taxes online 5 30. Complete 2005 taxes online 6 29. Complete 2005 taxes online 7 28. Complete 2005 taxes online 8 28. Complete 2005 taxes online 0 27. Complete 2005 taxes online 1 26. Complete 2005 taxes online 2 94 34. Complete 2005 taxes online 2 33. Complete 2005 taxes online 3 32. Complete 2005 taxes online 4 31. Complete 2005 taxes online 5 30. Complete 2005 taxes online 6 29. Complete 2005 taxes online 7 28. Complete 2005 taxes online 8 27. Complete 2005 taxes online 9 27. Complete 2005 taxes online 1 26. Complete 2005 taxes online 2 95 34. Complete 2005 taxes online 2 33. Complete 2005 taxes online 3 32. Complete 2005 taxes online 4 31. Complete 2005 taxes online 5 30. Complete 2005 taxes online 6 29. Complete 2005 taxes online 7 28. Complete 2005 taxes online 8 27. Complete 2005 taxes online 9 27. Complete 2005 taxes online 1 26. Complete 2005 taxes online 2 96 34. Complete 2005 taxes online 2 33. Complete 2005 taxes online 3 32. Complete 2005 taxes online 4 31. Complete 2005 taxes online 5 30. Complete 2005 taxes online 6 29. Complete 2005 taxes online 7 28. Complete 2005 taxes online 8 27. Complete 2005 taxes online 9 27. Complete 2005 taxes online 0 26. Complete 2005 taxes online 2 Appendix C. Complete 2005 taxes online (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. Complete 2005 taxes online 2 33. Complete 2005 taxes online 3 32. Complete 2005 taxes online 4 31. Complete 2005 taxes online 5 30. 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Complete 2005 taxes online 1 115+ 34. Complete 2005 taxes online 2 33. Complete 2005 taxes online 3 32. Complete 2005 taxes online 3 31. Complete 2005 taxes online 4 30. Complete 2005 taxes online 5 29. Complete 2005 taxes online 6 28. Complete 2005 taxes online 7 27. Complete 2005 taxes online 9 27. Complete 2005 taxes online 0 26. Complete 2005 taxes online 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. Complete 2005 taxes online 9 30. Complete 2005 taxes online 4 30. Complete 2005 taxes online 0 29. Complete 2005 taxes online 6 29. Complete 2005 taxes online 2 28. Complete 2005 taxes online 8 28. Complete 2005 taxes online 5 28. Complete 2005 taxes online 2 27. Complete 2005 taxes online 9 27. Complete 2005 taxes online 6 61 30. Complete 2005 taxes online 4 29. Complete 2005 taxes online 9 29. 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Complete 2005 taxes online 0 26. Complete 2005 taxes online 4 25. Complete 2005 taxes online 9 25. Complete 2005 taxes online 4 24. Complete 2005 taxes online 9 24. Complete 2005 taxes online 4 24. Complete 2005 taxes online 0 23. Complete 2005 taxes online 6 68 27. Complete 2005 taxes online 9 27. Complete 2005 taxes online 3 26. Complete 2005 taxes online 7 26. Complete 2005 taxes online 1 25. Complete 2005 taxes online 5 25. Complete 2005 taxes online 0 24. Complete 2005 taxes online 5 24. Complete 2005 taxes online 0 23. Complete 2005 taxes online 5 23. Complete 2005 taxes online 1 69 27. Complete 2005 taxes online 6 27. Complete 2005 taxes online 0 26. Complete 2005 taxes online 4 25. Complete 2005 taxes online 7 25. Complete 2005 taxes online 2 24. Complete 2005 taxes online 6 24. Complete 2005 taxes online 1 23. Complete 2005 taxes online 6 23. Complete 2005 taxes online 1 22. Complete 2005 taxes online 6 70 27. Complete 2005 taxes online 4 26. Complete 2005 taxes online 7 26. Complete 2005 taxes online 1 25. Complete 2005 taxes online 4 24. Complete 2005 taxes online 8 24. Complete 2005 taxes online 3 23. Complete 2005 taxes online 7 23. Complete 2005 taxes online 2 22. Complete 2005 taxes online 7 22. Complete 2005 taxes online 2 71 27. Complete 2005 taxes online 2 26. Complete 2005 taxes online 5 25. Complete 2005 taxes online 8 25. Complete 2005 taxes online 2 24. Complete 2005 taxes online 5 23. Complete 2005 taxes online 9 23. Complete 2005 taxes online 4 22. Complete 2005 taxes online 8 22. Complete 2005 taxes online 3 21. Complete 2005 taxes online 8 72 27. Complete 2005 taxes online 0 26. Complete 2005 taxes online 3 25. Complete 2005 taxes online 6 24. Complete 2005 taxes online 9 24. Complete 2005 taxes online 3 23. Complete 2005 taxes online 7 23. Complete 2005 taxes online 1 22. Complete 2005 taxes online 5 22. Complete 2005 taxes online 0 21. Complete 2005 taxes online 4 73 26. Complete 2005 taxes online 8 26. Complete 2005 taxes online 1 25. Complete 2005 taxes online 4 24. Complete 2005 taxes online 7 24. Complete 2005 taxes online 0 23. Complete 2005 taxes online 4 22. Complete 2005 taxes online 8 22. Complete 2005 taxes online 2 21. Complete 2005 taxes online 6 21. Complete 2005 taxes online 1 74 26. Complete 2005 taxes online 6 25. Complete 2005 taxes online 9 25. Complete 2005 taxes online 2 24. Complete 2005 taxes online 5 23. Complete 2005 taxes online 8 23. Complete 2005 taxes online 1 22. Complete 2005 taxes online 5 21. Complete 2005 taxes online 9 21. Complete 2005 taxes online 3 20. Complete 2005 taxes online 8 75 26. Complete 2005 taxes online 5 25. Complete 2005 taxes online 7 25. Complete 2005 taxes online 0 24. Complete 2005 taxes online 3 23. Complete 2005 taxes online 6 22. Complete 2005 taxes online 9 22. Complete 2005 taxes online 3 21. Complete 2005 taxes online 6 21. Complete 2005 taxes online 0 20. Complete 2005 taxes online 5 Appendix C. Complete 2005 taxes online (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. Complete 2005 taxes online 3 25. Complete 2005 taxes online 6 24. Complete 2005 taxes online 8 24. Complete 2005 taxes online 1 23. Complete 2005 taxes online 4 22. Complete 2005 taxes online 7 22. Complete 2005 taxes online 0 21. Complete 2005 taxes online 4 20. Complete 2005 taxes online 8 20. Complete 2005 taxes online 2 77 26. Complete 2005 taxes online 2 25. Complete 2005 taxes online 4 24. Complete 2005 taxes online 7 23. Complete 2005 taxes online 9 23. Complete 2005 taxes online 2 22. Complete 2005 taxes online 5 21. Complete 2005 taxes online 8 21. Complete 2005 taxes online 2 20. Complete 2005 taxes online 6 19. Complete 2005 taxes online 9 78 26. Complete 2005 taxes online 1 25. Complete 2005 taxes online 3 24. 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Complete 2005 taxes online 8 23. Complete 2005 taxes online 0 22. Complete 2005 taxes online 2 21. Complete 2005 taxes online 4 20. Complete 2005 taxes online 7 19. Complete 2005 taxes online 9 19. Complete 2005 taxes online 2 18. Complete 2005 taxes online 4 88 25. Complete 2005 taxes online 5 24. Complete 2005 taxes online 6 23. Complete 2005 taxes online 8 23. Complete 2005 taxes online 0 22. Complete 2005 taxes online 2 21. Complete 2005 taxes online 4 20. Complete 2005 taxes online 6 19. Complete 2005 taxes online 8 19. Complete 2005 taxes online 1 18. Complete 2005 taxes online 3 89 25. Complete 2005 taxes online 4 24. Complete 2005 taxes online 6 23. Complete 2005 taxes online 8 22. Complete 2005 taxes online 9 22. Complete 2005 taxes online 1 21. Complete 2005 taxes online 3 20. Complete 2005 taxes online 5 19. Complete 2005 taxes online 8 19. Complete 2005 taxes online 0 18. Complete 2005 taxes online 3 90 25. Complete 2005 taxes online 4 24. Complete 2005 taxes online 6 23. Complete 2005 taxes online 7 22. Complete 2005 taxes online 9 22. Complete 2005 taxes online 1 21. Complete 2005 taxes online 3 20. Complete 2005 taxes online 5 19. Complete 2005 taxes online 7 19. Complete 2005 taxes online 0 18. Complete 2005 taxes online 2 91 25. Complete 2005 taxes online 4 24. Complete 2005 taxes online 5 23. Complete 2005 taxes online 7 22. Complete 2005 taxes online 9 22. Complete 2005 taxes online 1 21. Complete 2005 taxes online 3 20. Complete 2005 taxes online 5 19. Complete 2005 taxes online 7 18. Complete 2005 taxes online 9 18. Complete 2005 taxes online 2 92 25. Complete 2005 taxes online 4 24. Complete 2005 taxes online 5 23. Complete 2005 taxes online 7 22. Complete 2005 taxes online 9 22. Complete 2005 taxes online 0 21. Complete 2005 taxes online 2 20. Complete 2005 taxes online 4 19. Complete 2005 taxes online 6 18. Complete 2005 taxes online 9 18. Complete 2005 taxes online 1 93 25. Complete 2005 taxes online 4 24. Complete 2005 taxes online 5 23. Complete 2005 taxes online 7 22. Complete 2005 taxes online 8 22. Complete 2005 taxes online 0 21. Complete 2005 taxes online 2 20. Complete 2005 taxes online 4 19. Complete 2005 taxes online 6 18. Complete 2005 taxes online 8 18. Complete 2005 taxes online 1 94 25. Complete 2005 taxes online 3 24. Complete 2005 taxes online 5 23. Complete 2005 taxes online 6 22. Complete 2005 taxes online 8 22. Complete 2005 taxes online 0 21. Complete 2005 taxes online 2 20. Complete 2005 taxes online 4 19. Complete 2005 taxes online 6 18. Complete 2005 taxes online 8 18. Complete 2005 taxes online 0 95 25. Complete 2005 taxes online 3 24. Complete 2005 taxes online 5 23. Complete 2005 taxes online 6 22. Complete 2005 taxes online 8 22. Complete 2005 taxes online 0 21. Complete 2005 taxes online 1 20. Complete 2005 taxes online 3 19. Complete 2005 taxes online 6 18. Complete 2005 taxes online 8 18. Complete 2005 taxes online 0 96 25. Complete 2005 taxes online 3 24. Complete 2005 taxes online 5 23. Complete 2005 taxes online 6 22. Complete 2005 taxes online 8 21. Complete 2005 taxes online 9 21. Complete 2005 taxes online 1 20. Complete 2005 taxes online 3 19. Complete 2005 taxes online 5 18. Complete 2005 taxes online 8 18. Complete 2005 taxes online 0 97 25. Complete 2005 taxes online 3 24. Complete 2005 taxes online 5 23. Complete 2005 taxes online 6 22. Complete 2005 taxes online 8 21. Complete 2005 taxes online 9 21. Complete 2005 taxes online 1 20. Complete 2005 taxes online 3 19. Complete 2005 taxes online 5 18. Complete 2005 taxes online 7 18. Complete 2005 taxes online 0 98 25. Complete 2005 taxes online 3 24. Complete 2005 taxes online 4 23. Complete 2005 taxes online 6 22. Complete 2005 taxes online 8 21. Complete 2005 taxes online 9 21. Complete 2005 taxes online 1 20. Complete 2005 taxes online 3 19. Complete 2005 taxes online 5 18. Complete 2005 taxes online 7 17. Complete 2005 taxes online 9 99 25. Complete 2005 taxes online 3 24. Complete 2005 taxes online 4 23. Complete 2005 taxes online 6 22. Complete 2005 taxes online 7 21. Complete 2005 taxes online 9 21. Complete 2005 taxes online 1 20. Complete 2005 taxes online 3 19. Complete 2005 taxes online 5 18. Complete 2005 taxes online 7 17. Complete 2005 taxes online 9 100 25. Complete 2005 taxes online 3 24. Complete 2005 taxes online 4 23. Complete 2005 taxes online 6 22. Complete 2005 taxes online 7 21. Complete 2005 taxes online 9 21. Complete 2005 taxes online 1 20. Complete 2005 taxes online 3 19. Complete 2005 taxes online 5 18. Complete 2005 taxes online 7 17. Complete 2005 taxes online 9 101 25. Complete 2005 taxes online 3 24. Complete 2005 taxes online 4 23. Complete 2005 taxes online 6 22. Complete 2005 taxes online 7 21. Complete 2005 taxes online 9 21. Complete 2005 taxes online 1 20. Complete 2005 taxes online 2 19. Complete 2005 taxes online 4 18. Complete 2005 taxes online 7 17. Complete 2005 taxes online 9 102 25. Complete 2005 taxes online 3 24. Complete 2005 taxes online 4 23. Complete 2005 taxes online 6 22. Complete 2005 taxes online 7 21. Complete 2005 taxes online 9 21. Complete 2005 taxes online 1 20. Complete 2005 taxes online 2 19. Complete 2005 taxes online 4 18. Complete 2005 taxes online 6 17. Complete 2005 taxes online 9 103 25. Complete 2005 taxes online 3 24. Complete 2005 taxes online 4 23. Complete 2005 taxes online 6 22. Complete 2005 taxes online 7 21. Complete 2005 taxes online 9 21. Complete 2005 taxes online 0 20. Complete 2005 taxes online 2 19. Complete 2005 taxes online 4 18. Complete 2005 taxes online 6 17. Complete 2005 taxes online 9 104 25. Complete 2005 taxes online 3 24. Complete 2005 taxes online 4 23. Complete 2005 taxes online 5 22. Complete 2005 taxes online 7 21. Complete 2005 taxes online 9 21. Complete 2005 taxes online 0 20. Complete 2005 taxes online 2 19. Complete 2005 taxes online 4 18. Complete 2005 taxes online 6 17. Complete 2005 taxes online 8 105 25. Complete 2005 taxes online 3 24. Complete 2005 taxes online 4 23. Complete 2005 taxes online 5 22. Complete 2005 taxes online 7 21. Complete 2005 taxes online 9 21. Complete 2005 taxes online 0 20. Complete 2005 taxes online 2 19. Complete 2005 taxes online 4 18. Complete 2005 taxes online 6 17. Complete 2005 taxes online 8 106 25. Complete 2005 taxes online 3 24. Complete 2005 taxes online 4 23. Complete 2005 taxes online 5 22. Complete 2005 taxes online 7 21. Complete 2005 taxes online 9 21. Complete 2005 taxes online 0 20. Complete 2005 taxes online 2 19. Complete 2005 taxes online 4 18. Complete 2005 taxes online 6 17. Complete 2005 taxes online 8 107 25. Complete 2005 taxes online 2 24. Complete 2005 taxes online 4 23. Complete 2005 taxes online 5 22. Complete 2005 taxes online 7 21. Complete 2005 taxes online 8 21. Complete 2005 taxes online 0 20. Complete 2005 taxes online 2 19. Complete 2005 taxes online 4 18. Complete 2005 taxes online 6 17. Complete 2005 taxes online 8 108 25. Complete 2005 taxes online 2 24. Complete 2005 taxes online 4 23. Complete 2005 taxes online 5 22. Complete 2005 taxes online 7 21. Complete 2005 taxes online 8 21. Complete 2005 taxes online 0 20. Complete 2005 taxes online 2 19. Complete 2005 taxes online 4 18. Complete 2005 taxes online 6 17. Complete 2005 taxes online 8 109 25. Complete 2005 taxes online 2 24. Complete 2005 taxes online 4 23. Complete 2005 taxes online 5 22. Complete 2005 taxes online 7 21. Complete 2005 taxes online 8 21. Complete 2005 taxes online 0 20. Complete 2005 taxes online 2 19. Complete 2005 taxes online 4 18. Complete 2005 taxes online 6 17. Complete 2005 taxes online 8 110 25. Complete 2005 taxes online 2 24. Complete 2005 taxes online 4 23. Complete 2005 taxes online 5 22. Complete 2005 taxes online 7 21. Complete 2005 taxes online 8 21. Complete 2005 taxes online 0 20. Complete 2005 taxes online 2 19. Complete 2005 taxes online 4 18. Complete 2005 taxes online 6 17. Complete 2005 taxes online 8 111 25. Complete 2005 taxes online 2 24. Complete 2005 taxes online 4 23. Complete 2005 taxes online 5 22. Complete 2005 taxes online 7 21. Complete 2005 taxes online 8 21. Complete 2005 taxes online 0 20. Complete 2005 taxes online 2 19. Complete 2005 taxes online 4 18. Complete 2005 taxes online 6 17. Complete 2005 taxes online 8 112 25. Complete 2005 taxes online 2 24. Complete 2005 taxes online 4 23. Complete 2005 taxes online 5 22. Complete 2005 taxes online 7 21. Complete 2005 taxes online 8 21. Complete 2005 taxes online 0 20. Complete 2005 taxes online 2 19. Complete 2005 taxes online 4 18. Complete 2005 taxes online 6 17. Complete 2005 taxes online 8 113 25. Complete 2005 taxes online 2 24. Complete 2005 taxes online 4 23. Complete 2005 taxes online 5 22. Complete 2005 taxes online 7 21. Complete 2005 taxes online 8 21. Complete 2005 taxes online 0 20. Complete 2005 taxes online 2 19. Complete 2005 taxes online 4 18. Complete 2005 taxes online 6 17. Complete 2005 taxes online 8 114 25. Complete 2005 taxes online 2 24. Complete 2005 taxes online 4 23. Complete 2005 taxes online 5 22. Complete 2005 taxes online 7 21. Complete 2005 taxes online 8 21. Complete 2005 taxes online 0 20. Complete 2005 taxes online 2 19. Complete 2005 taxes online 4 18. Complete 2005 taxes online 6 17. Complete 2005 taxes online 8 115+ 25. Complete 2005 taxes online 2 24. Complete 2005 taxes online 4 23. Complete 2005 taxes online 5 22. Complete 2005 taxes online 7 21. Complete 2005 taxes online 8 21. Complete 2005 taxes online 0 20. Complete 2005 taxes online 2 19. Complete 2005 taxes online 4 18. Complete 2005 taxes online 6 17. Complete 2005 taxes online 8 Appendix C. Complete 2005 taxes online (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. Complete 2005 taxes online 8 21. Complete 2005 taxes online 3 20. Complete 2005 taxes online 9 20. Complete 2005 taxes online 6 20. Complete 2005 taxes online 2 19. Complete 2005 taxes online 9 19. Complete 2005 taxes online 6 19. Complete 2005 taxes online 4 19. Complete 2005 taxes online 1 18. Complete 2005 taxes online 9 71 21. Complete 2005 taxes online 3 20. Complete 2005 taxes online 9 20. Complete 2005 taxes online 5 20. Complete 2005 taxes online 1 19. Complete 2005 taxes online 7 19. Complete 2005 taxes online 4 19. Complete 2005 taxes online 1 18. Complete 2005 taxes online 8 18. Complete 2005 taxes online 5 18. Complete 2005 taxes online 3 72 20. Complete 2005 taxes online 9 20. Complete 2005 taxes online 5 20. Complete 2005 taxes online 0 19. Complete 2005 taxes online 6 19. Complete 2005 taxes online 3 18. Complete 2005 taxes online 9 18. Complete 2005 taxes online 6 18. Complete 2005 taxes online 3 18. Complete 2005 taxes online 0 17. Complete 2005 taxes online 7 73 20. Complete 2005 taxes online 6 20. Complete 2005 taxes online 1 19. Complete 2005 taxes online 6 19. Complete 2005 taxes online 2 18. Complete 2005 taxes online 8 18. Complete 2005 taxes online 4 18. Complete 2005 taxes online 1 17. Complete 2005 taxes online 8 17. Complete 2005 taxes online 5 17. Complete 2005 taxes online 2 74 20. Complete 2005 taxes online 2 19. Complete 2005 taxes online 7 19. Complete 2005 taxes online 3 18. Complete 2005 taxes online 8 18. Complete 2005 taxes online 4 18. Complete 2005 taxes online 0 17. Complete 2005 taxes online 6 17. Complete 2005 taxes online 3 17. Complete 2005 taxes online 0 16. Complete 2005 taxes online 7 75 19. Complete 2005 taxes online 9 19. Complete 2005 taxes online 4 18. Complete 2005 taxes online 9 18. Complete 2005 taxes online 4 18. Complete 2005 taxes online 0 17. Complete 2005 taxes online 6 17. Complete 2005 taxes online 2 16. Complete 2005 taxes online 8 16. Complete 2005 taxes online 5 16. Complete 2005 taxes online 2 76 19. Complete 2005 taxes online 6 19. Complete 2005 taxes online 1 18. Complete 2005 taxes online 6 18. Complete 2005 taxes online 1 17. Complete 2005 taxes online 6 17. Complete 2005 taxes online 2 16. Complete 2005 taxes online 8 16. Complete 2005 taxes online 4 16. Complete 2005 taxes online 0 15. Complete 2005 taxes online 7 77 19. Complete 2005 taxes online 4 18. Complete 2005 taxes online 8 18. Complete 2005 taxes online 3 17. Complete 2005 taxes online 8 17. Complete 2005 taxes online 3 16. Complete 2005 taxes online 8 16. Complete 2005 taxes online 4 16. Complete 2005 taxes online 0 15. Complete 2005 taxes online 6 15. Complete 2005 taxes online 3 78 19. Complete 2005 taxes online 1 18. Complete 2005 taxes online 5 18. Complete 2005 taxes online 0 17. Complete 2005 taxes online 5 17. Complete 2005 taxes online 0 16. Complete 2005 taxes online 5 16. Complete 2005 taxes online 0 15. Complete 2005 taxes online 6 15. Complete 2005 taxes online 2 14. Complete 2005 taxes online 9 79 18. Complete 2005 taxes online 9 18. Complete 2005 taxes online 3 17. Complete 2005 taxes online 7 17. Complete 2005 taxes online 2 16. Complete 2005 taxes online 7 16. Complete 2005 taxes online 2 15. Complete 2005 taxes online 7 15. Complete 2005 taxes online 3 14. Complete 2005 taxes online 9 14. Complete 2005 taxes online 5 80 18. Complete 2005 taxes online 7 18. Complete 2005 taxes online 1 17. Complete 2005 taxes online 5 16. Complete 2005 taxes online 9 16. Complete 2005 taxes online 4 15. Complete 2005 taxes online 9 15. Complete 2005 taxes online 4 15. Complete 2005 taxes online 0 14. Complete 2005 taxes online 5 14. Complete 2005 taxes online 1 81 18. Complete 2005 taxes online 5 17. Complete 2005 taxes online 9 17. 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Complete 2005 taxes online 9 15. Complete 2005 taxes online 2 14. Complete 2005 taxes online 6 13. Complete 2005 taxes online 9 13. Complete 2005 taxes online 3 12. Complete 2005 taxes online 7 12. Complete 2005 taxes online 1 11. Complete 2005 taxes online 6 94 17. Complete 2005 taxes online 3 16. Complete 2005 taxes online 6 15. Complete 2005 taxes online 9 15. Complete 2005 taxes online 2 14. Complete 2005 taxes online 5 13. Complete 2005 taxes online 9 13. Complete 2005 taxes online 2 12. Complete 2005 taxes online 6 12. Complete 2005 taxes online 0 11. Complete 2005 taxes online 5 95 17. Complete 2005 taxes online 3 16. Complete 2005 taxes online 5 15. Complete 2005 taxes online 8 15. Complete 2005 taxes online 1 14. Complete 2005 taxes online 5 13. Complete 2005 taxes online 8 13. Complete 2005 taxes online 2 12. Complete 2005 taxes online 6 12. Complete 2005 taxes online 0 11. Complete 2005 taxes online 4 96 17. Complete 2005 taxes online 2 16. Complete 2005 taxes online 5 15. 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Complete 2005 taxes online 7 15. Complete 2005 taxes online 0 14. Complete 2005 taxes online 3 13. Complete 2005 taxes online 6 13. Complete 2005 taxes online 0 12. Complete 2005 taxes online 4 11. Complete 2005 taxes online 8 11. Complete 2005 taxes online 2 100 17. Complete 2005 taxes online 1 16. Complete 2005 taxes online 4 15. Complete 2005 taxes online 7 15. Complete 2005 taxes online 0 14. Complete 2005 taxes online 3 13. Complete 2005 taxes online 6 12. Complete 2005 taxes online 9 12. Complete 2005 taxes online 3 11. Complete 2005 taxes online 7 11. Complete 2005 taxes online 1 101 17. Complete 2005 taxes online 1 16. Complete 2005 taxes online 4 15. Complete 2005 taxes online 6 14. Complete 2005 taxes online 9 14. Complete 2005 taxes online 2 13. Complete 2005 taxes online 6 12. Complete 2005 taxes online 9 12. Complete 2005 taxes online 3 11. Complete 2005 taxes online 7 11. Complete 2005 taxes online 1 102 17. Complete 2005 taxes online 1 16. Complete 2005 taxes online 4 15. Complete 2005 taxes online 6 14. Complete 2005 taxes online 9 14. Complete 2005 taxes online 2 13. Complete 2005 taxes online 5 12. Complete 2005 taxes online 9 12. Complete 2005 taxes online 2 11. Complete 2005 taxes online 6 11. Complete 2005 taxes online 0 103 17. Complete 2005 taxes online 1 16. Complete 2005 taxes online 3 15. Complete 2005 taxes online 6 14. Complete 2005 taxes online 9 14. Complete 2005 taxes online 2 13. Complete 2005 taxes online 5 12. Complete 2005 taxes online 9 12. Complete 2005 taxes online 2 11. Complete 2005 taxes online 6 11. Complete 2005 taxes online 0 104 17. Complete 2005 taxes online 1 16. Complete 2005 taxes online 3 15. Complete 2005 taxes online 6 14. Complete 2005 taxes online 9 14. Complete 2005 taxes online 2 13. Complete 2005 taxes online 5 12. Complete 2005 taxes online 8 12. Complete 2005 taxes online 2 11. Complete 2005 taxes online 6 11. Complete 2005 taxes online 0 105 17. Complete 2005 taxes online 1 16. Complete 2005 taxes online 3 15. Complete 2005 taxes online 6 14. Complete 2005 taxes online 9 14. Complete 2005 taxes online 2 13. Complete 2005 taxes online 5 12. Complete 2005 taxes online 8 12. Complete 2005 taxes online 2 11. Complete 2005 taxes online 5 10. Complete 2005 taxes online 9 106 17. Complete 2005 taxes online 1 16. Complete 2005 taxes online 3 15. Complete 2005 taxes online 6 14. Complete 2005 taxes online 8 14. Complete 2005 taxes online 1 13. Complete 2005 taxes online 5 12. Complete 2005 taxes online 8 12. Complete 2005 taxes online 2 11. Complete 2005 taxes online 5 10. Complete 2005 taxes online 9 107 17. Complete 2005 taxes online 0 16. Complete 2005 taxes online 3 15. Complete 2005 taxes online 6 14. Complete 2005 taxes online 8 14. Complete 2005 taxes online 1 13. Complete 2005 taxes online 4 12. Complete 2005 taxes online 8 12. Complete 2005 taxes online 1 11. Complete 2005 taxes online 5 10. Complete 2005 taxes online 9 108 17. Complete 2005 taxes online 0 16. Complete 2005 taxes online 3 15. Complete 2005 taxes online 5 14. Complete 2005 taxes online 8 14. Complete 2005 taxes online 1 13. Complete 2005 taxes online 4 12. Complete 2005 taxes online 8 12. Complete 2005 taxes online 1 11. Complete 2005 taxes online 5 10. Complete 2005 taxes online 9 109 17. Complete 2005 taxes online 0 16. Complete 2005 taxes online 3 15. Complete 2005 taxes online 5 14. Complete 2005 taxes online 8 14. Complete 2005 taxes online 1 13. Complete 2005 taxes online 4 12. Complete 2005 taxes online 8 12. Complete 2005 taxes online 1 11. Complete 2005 taxes online 5 10. Complete 2005 taxes online 9 Appendix C. Complete 2005 taxes online (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. Complete 2005 taxes online 0 16. Complete 2005 taxes online 3 15. Complete 2005 taxes online 5 14. Complete 2005 taxes online 8 14. Complete 2005 taxes online 1 13. Complete 2005 taxes online 4 12. Complete 2005 taxes online 7 12. Complete 2005 taxes online 1 11. Complete 2005 taxes online 5 10. Complete 2005 taxes online 9 111 17. Complete 2005 taxes online 0 16. Complete 2005 taxes online 3 15. Complete 2005 taxes online 5 14. Complete 2005 taxes online 8 14. Complete 2005 taxes online 1 13. Complete 2005 taxes online 4 12. Complete 2005 taxes online 7 12. Complete 2005 taxes online 1 11. Complete 2005 taxes online 5 10. Complete 2005 taxes online 8 112 17. Complete 2005 taxes online 0 16. Complete 2005 taxes online 3 15. Complete 2005 taxes online 5 14. Complete 2005 taxes online 8 14. Complete 2005 taxes online 1 13. Complete 2005 taxes online 4 12. Complete 2005 taxes online 7 12. Complete 2005 taxes online 1 11. Complete 2005 taxes online 5 10. Complete 2005 taxes online 8 113 17. Complete 2005 taxes online 0 16. Complete 2005 taxes online 3 15. Complete 2005 taxes online 5 14. Complete 2005 taxes online 8 14. Complete 2005 taxes online 1 13. Complete 2005 taxes online 4 12. Complete 2005 taxes online 7 12. Complete 2005 taxes online 1 11. Complete 2005 taxes online 4 10. Complete 2005 taxes online 8 114 17. Complete 2005 taxes online 0 16. Complete 2005 taxes online 3 15. Complete 2005 taxes online 5 14. Complete 2005 taxes online 8 14. Complete 2005 taxes online 1 13. Complete 2005 taxes online 4 12. Complete 2005 taxes online 7 12. Complete 2005 taxes online 1 11. Complete 2005 taxes online 4 10. Complete 2005 taxes online 8 115+ 17. Complete 2005 taxes online 0 16. Complete 2005 taxes online 3 15. Complete 2005 taxes online 5 14. Complete 2005 taxes online 8 14. Complete 2005 taxes online 1 13. Complete 2005 taxes online 4 12. Complete 2005 taxes online 7 12. Complete 2005 taxes online 1 11. Complete 2005 taxes online 4 10. Complete 2005 taxes online 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. Complete 2005 taxes online 8 13. Complete 2005 taxes online 4 13. Complete 2005 taxes online 1 12. Complete 2005 taxes online 8 12. Complete 2005 taxes online 6 12. Complete 2005 taxes online 3 12. Complete 2005 taxes online 1 11. Complete 2005 taxes online 9 11. Complete 2005 taxes online 7 11. Complete 2005 taxes online 5 81 13. Complete 2005 taxes online 4 13. Complete 2005 taxes online 1 12. Complete 2005 taxes online 7 12. Complete 2005 taxes online 4 12. Complete 2005 taxes online 2 11. Complete 2005 taxes online 9 11. Complete 2005 taxes online 7 11. Complete 2005 taxes online 4 11. Complete 2005 taxes online 3 11. Complete 2005 taxes online 1 82 13. Complete 2005 taxes online 1 12. Complete 2005 taxes online 7 12. Complete 2005 taxes online 4 12. Complete 2005 taxes online 1 11. Complete 2005 taxes online 8 11. Complete 2005 taxes online 5 11. Complete 2005 taxes online 3 11. Complete 2005 taxes online 0 10. Complete 2005 taxes online 8 10. Complete 2005 taxes online 6 83 12. Complete 2005 taxes online 8 12. Complete 2005 taxes online 4 12. Complete 2005 taxes online 1 11. Complete 2005 taxes online 7 11. Complete 2005 taxes online 4 11. Complete 2005 taxes online 1 10. Complete 2005 taxes online 9 10. Complete 2005 taxes online 6 10. Complete 2005 taxes online 4 10. Complete 2005 taxes online 2 84 12. Complete 2005 taxes online 6 12. Complete 2005 taxes online 2 11. Complete 2005 taxes online 8 11. Complete 2005 taxes online 4 11. Complete 2005 taxes online 1 10. Complete 2005 taxes online 8 10. Complete 2005 taxes online 5 10. Complete 2005 taxes online 3 10. Complete 2005 taxes online 1 9. Complete 2005 taxes online 9 85 12. Complete 2005 taxes online 3 11. Complete 2005 taxes online 9 11. Complete 2005 taxes online 5 11. Complete 2005 taxes online 1 10. Complete 2005 taxes online 8 10. Complete 2005 taxes online 5 10. Complete 2005 taxes online 2 9. Complete 2005 taxes online 9 9. Complete 2005 taxes online 7 9. Complete 2005 taxes online 5 86 12. Complete 2005 taxes online 1 11. Complete 2005 taxes online 7 11. Complete 2005 taxes online 3 10. Complete 2005 taxes online 9 10. Complete 2005 taxes online 5 10. Complete 2005 taxes online 2 9. Complete 2005 taxes online 9 9. Complete 2005 taxes online 6 9. Complete 2005 taxes online 4 9. Complete 2005 taxes online 2 87 11. Complete 2005 taxes online 9 11. Complete 2005 taxes online 4 11. Complete 2005 taxes online 0 10. Complete 2005 taxes online 6 10. Complete 2005 taxes online 3 9. Complete 2005 taxes online 9 9. Complete 2005 taxes online 6 9. Complete 2005 taxes online 4 9. Complete 2005 taxes online 1 8. Complete 2005 taxes online 9 88 11. Complete 2005 taxes online 7 11. Complete 2005 taxes online 3 10. Complete 2005 taxes online 8 10. Complete 2005 taxes online 4 10. Complete 2005 taxes online 1 9. Complete 2005 taxes online 7 9. Complete 2005 taxes online 4 9. Complete 2005 taxes online 1 8. Complete 2005 taxes online 8 8. Complete 2005 taxes online 6 89 11. Complete 2005 taxes online 5 11. Complete 2005 taxes online 1 10. Complete 2005 taxes online 6 10. Complete 2005 taxes online 2 9. Complete 2005 taxes online 9 9. Complete 2005 taxes online 5 9. Complete 2005 taxes online 2 8. Complete 2005 taxes online 9 8. Complete 2005 taxes online 6 8. Complete 2005 taxes online 3 90 11. Complete 2005 taxes online 4 10. Complete 2005 taxes online 9 10. Complete 2005 taxes online 5 10. Complete 2005 taxes online 1 9. Complete 2005 taxes online 7 9. Complete 2005 taxes online 3 9. Complete 2005 taxes online 0 8. Complete 2005 taxes online 6 8. Complete 2005 taxes online 3 8. Complete 2005 taxes online 1 91 11. Complete 2005 taxes online 3 10. Complete 2005 taxes online 8 10. Complete 2005 taxes online 3 9. Complete 2005 taxes online 9 9. Complete 2005 taxes online 5 9. Complete 2005 taxes online 1 8. Complete 2005 taxes online 8 8. Complete 2005 taxes online 4 8. Complete 2005 taxes online 1 7. Complete 2005 taxes online 9 92 11. Complete 2005 taxes online 2 10. Complete 2005 taxes online 7 10. Complete 2005 taxes online 2 9. Complete 2005 taxes online 8 9. Complete 2005 taxes online 3 9. Complete 2005 taxes online 0 8. Complete 2005 taxes online 6 8. Complete 2005 taxes online 3 8. Complete 2005 taxes online 0 7. Complete 2005 taxes online 7 93 11. Complete 2005 taxes online 1 10. Complete 2005 taxes online 6 10. Complete 2005 taxes online 1 9. Complete 2005 taxes online 6 9. Complete 2005 taxes online 2 8. Complete 2005 taxes online 8 8. Complete 2005 taxes online 5 8. Complete 2005 taxes online 1 7. Complete 2005 taxes online 8 7. Complete 2005 taxes online 5 94 11. Complete 2005 taxes online 0 10. Complete 2005 taxes online 5 10. Complete 2005 taxes online 0 9. Complete 2005 taxes online 5 9. Complete 2005 taxes online 1 8. Complete 2005 taxes online 7 8. Complete 2005 taxes online 3 8. Complete 2005 taxes online 0 7. Complete 2005 taxes online 6 7. Complete 2005 taxes online 3 95 10. Complete 2005 taxes online 9 10. Complete 2005 taxes online 4 9. Complete 2005 taxes online 9 9. Complete 2005 taxes online 4 9. Complete 2005 taxes online 0 8. Complete 2005 taxes online 6 8. Complete 2005 taxes online 2 7. Complete 2005 taxes online 8 7. Complete 2005 taxes online 5 7. Complete 2005 taxes online 2 96 10. Complete 2005 taxes online 8 10. Complete 2005 taxes online 3 9. Complete 2005 taxes online 8 9. Complete 2005 taxes online 3 8. Complete 2005 taxes online 9 8. Complete 2005 taxes online 5 8. Complete 2005 taxes online 1 7. Complete 2005 taxes online 7 7. Complete 2005 taxes online 4 7. Complete 2005 taxes online 1 97 10. Complete 2005 taxes online 7 10. Complete 2005 taxes online 2 9. Complete 2005 taxes online 7 9. Complete 2005 taxes online 2 8. Complete 2005 taxes online 8 8. Complete 2005 taxes online 4 8. Complete 2005 taxes online 0 7. Complete 2005 taxes online 6 7. Complete 2005 taxes online 3 6. Complete 2005 taxes online 9 98 10. Complete 2005 taxes online 7 10. Complete 2005 taxes online 1 9. Complete 2005 taxes online 6 9. Complete 2005 taxes online 2 8. Complete 2005 taxes online 7 8. Complete 2005 taxes online 3 7. Complete 2005 taxes online 9 7. Complete 2005 taxes online 5 7. Complete 2005 taxes online 1 6. Complete 2005 taxes online 8 99 10. Complete 2005 taxes online 6 10. Complete 2005 taxes online 1 9. Complete 2005 taxes online 6 9. Complete 2005 taxes online 1 8. Complete 2005 taxes online 6 8. Complete 2005 taxes online 2 7. Complete 2005 taxes online 8 7. Complete 2005 taxes online 4 7. Complete 2005 taxes online 0 6. Complete 2005 taxes online 7 100 10. Complete 2005 taxes online 6 10. Complete 2005 taxes online 0 9. Complete 2005 taxes online 5 9. Complete 2005 taxes online 0 8. Complete 2005 taxes online 5 8. Complete 2005 taxes online 1 7. Complete 2005 taxes online 7 7. Complete 2005 taxes online 3 6. Complete 2005 taxes online 9 6. Complete 2005 taxes online 6 101 10. Complete 2005 taxes online 5 10. Complete 2005 taxes online 0 9. Complete 2005 taxes online 4 9. Complete 2005 taxes online 0 8. Complete 2005 taxes online 5 8. Complete 2005 taxes online 0 7. Complete 2005 taxes online 6 7. Complete 2005 taxes online 2 6. Complete 2005 taxes online 9 6. Complete 2005 taxes online 5 102 10. Complete 2005 taxes online 5 9. Complete 2005 taxes online 9 9. Complete 2005 taxes online 4 8. Complete 2005 taxes online 9 8. Complete 2005 taxes online 4 8. Complete 2005 taxes online 0 7. Complete 2005 taxes online 5 7. Complete 2005 taxes online 1 6. Complete 2005 taxes online 8 6. Complete 2005 taxes online 4 103 10. Complete 2005 taxes online 4 9. Complete 2005 taxes online 9 9. Complete 2005 taxes online 4 8. Complete 2005 taxes online 8 8. Complete 2005 taxes online 4 7. Complete 2005 taxes online 9 7. Complete 2005 taxes online 5 7. Complete 2005 taxes online 1 6. Complete 2005 taxes online 7 6. Complete 2005 taxes online 3 104 10. Complete 2005 taxes online 4 9. Complete 2005 taxes online 8 9. Complete 2005 taxes online 3 8. Complete 2005 taxes online 8 8. Complete 2005 taxes online 3 7. Complete 2005 taxes online 9 7. Complete 2005 taxes online 4 7. Complete 2005 taxes online 0 6. Complete 2005 taxes online 6 6. Complete 2005 taxes online 3 105 10. Complete 2005 taxes online 4 9. Complete 2005 taxes online 8 9. Complete 2005 taxes online 3 8. Complete 2005 taxes online 8 8. Complete 2005 taxes online 3 7. Complete 2005 taxes online 8 7. Complete 2005 taxes online 4 7. Complete 2005 taxes online 0 6. Complete 2005 taxes online 6 6. Complete 2005 taxes online 2 106 10. Complete 2005 taxes online 3 9. Complete 2005 taxes online 8 9. Complete 2005 taxes online 2 8. Complete 2005 taxes online 7 8. Complete 2005 taxes online 2 7. Complete 2005 taxes online 8 7. Complete 2005 taxes online 3 6. Complete 2005 taxes online 9 6. Complete 2005 taxes online 5 6. Complete 2005 taxes online 2 107 10. Complete 2005 taxes online 3 9. Complete 2005 taxes online 8 9. Complete 2005 taxes online 2 8. Complete 2005 taxes online 7 8. Complete 2005 taxes online 2 7. Complete 2005 taxes online 7 7. Complete 2005 taxes online 3 6. Complete 2005 taxes online 9 6. Complete 2005 taxes online 5 6. Complete 2005 taxes online 1 108 10. Complete 2005 taxes online 3 9. Complete 2005 taxes online 7 9. Complete 2005 taxes online 2 8. Complete 2005 taxes online 7 8. Complete 2005 taxes online 2 7. Complete 2005 taxes online 7 7. Complete 2005 taxes online 3 6. Complete 2005 taxes online 8 6. Complete 2005 taxes online 4 6. Complete 2005 taxes online 1 109 10. Complete 2005 taxes online 3 9. Complete 2005 taxes online 7 9. Complete 2005 taxes online 2 8. Complete 2005 taxes online 7 8. Complete 2005 taxes online 2 7. Complete 2005 taxes online 7 7. Complete 2005 taxes online 2 6. Complete 2005 taxes online 8 6. Complete 2005 taxes online 4 6. Complete 2005 taxes online 0 110 10. Complete 2005 taxes online 3 9. Complete 2005 taxes online 7 9. Complete 2005 taxes online 2 8. Complete 2005 taxes online 6 8. Complete 2005 taxes online 1 7. Complete 2005 taxes online 7 7. Complete 2005 taxes online 2 6. Complete 2005 taxes online 8 6. Complete 2005 taxes online 4 6. Complete 2005 taxes online 0 111 10. Complete 2005 taxes online 3 9. Complete 2005 taxes online 7 9. Complete 2005 taxes online 1 8. Complete 2005 taxes online 6 8. Complete 2005 taxes online 1 7. Complete 2005 taxes online 6 7. Complete 2005 taxes online 2 6. Complete 2005 taxes online 8 6. Complete 2005 taxes online 3 6. Complete 2005 taxes online 0 112 10. Complete 2005 taxes online 2 9. Complete 2005 taxes online 7 9. Complete 2005 taxes online 1 8. Complete 2005 taxes online 6 8. Complete 2005 taxes online 1 7. Complete 2005 taxes online 6 7. Complete 2005 taxes online 2 6. Complete 2005 taxes online 7 6. Complete 2005 taxes online 3 5. Complete 2005 taxes online 9 113 10. Complete 2005 taxes online 2 9. Complete 2005 taxes online 7 9. Complete 2005 taxes online 1 8. Complete 2005 taxes online 6 8. Complete 2005 taxes online 1 7. Complete 2005 taxes online 6 7. Complete 2005 taxes online 2 6. Complete 2005 taxes online 7 6. Complete 2005 taxes online 3 5. Complete 2005 taxes online 9 114 10. Complete 2005 taxes online 2 9. Complete 2005 taxes online 7 9. Complete 2005 taxes online 1 8. Complete 2005 taxes online 6 8. Complete 2005 taxes online 1 7. Complete 2005 taxes online 6 7. Complete 2005 taxes online 1 6. Complete 2005 taxes online 7 6. Complete 2005 taxes online 3 5. Complete 2005 taxes online 9 115+ 10. Complete 2005 taxes online 2 9. Complete 2005 taxes online 7 9. Complete 2005 taxes online 1 8. Complete 2005 taxes online 6 8. Complete 2005 taxes online 1 7. Complete 2005 taxes online 6 7. Complete 2005 taxes online 1 6. Complete 2005 taxes online 7 6. Complete 2005 taxes online 3 5. Complete 2005 taxes online 9 Appendix C. Complete 2005 taxes online (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. Complete 2005 taxes online 8 7. Complete 2005 taxes online 6 7. Complete 2005 taxes online 4 7. Complete 2005 taxes online 2 7. Complete 2005 taxes online 1 6. Complete 2005 taxes online 9 6. Complete 2005 taxes online 8 6. Complete 2005 taxes online 6 6. Complete 2005 taxes online 5 6. Complete 2005 taxes online 4 91 7. Complete 2005 taxes online 6 7. Complete 2005 taxes online 4 7. Complete 2005 taxes online 2 7. Complete 2005 taxes online 0 6. Complete 2005 taxes online 8 6. Complete 2005 taxes online 7 6. Complete 2005 taxes online 5 6. Complete 2005 taxes online 4 6. Complete 2005 taxes online 3 6. Complete 2005 taxes online 1 92 7. Complete 2005 taxes online 4 7. Complete 2005 taxes online 2 7. Complete 2005 taxes online 0 6. Complete 2005 taxes online 8 6. Complete 2005 taxes online 6 6. Complete 2005 taxes online 4 6. Complete 2005 taxes online 3 6. Complete 2005 taxes online 1 6. Complete 2005 taxes online 0 5. Complete 2005 taxes online 9 93 7. Complete 2005 taxes online 2 7. Complete 2005 taxes online 0 6. Complete 2005 taxes online 8 6. Complete 2005 taxes online 6 6. Complete 2005 taxes online 4 6. Complete 2005 taxes online 2 6. Complete 2005 taxes online 1 5. Complete 2005 taxes online 9 5. Complete 2005 taxes online 8 5. Complete 2005 taxes online 6 94 7. Complete 2005 taxes online 1 6. Complete 2005 taxes online 8 6. Complete 2005 taxes online 6 6. Complete 2005 taxes online 4 6. Complete 2005 taxes online 2 6. Complete 2005 taxes online 0 5. Complete 2005 taxes online 9 5. Complete 2005 taxes online 7 5. Complete 2005 taxes online 6 5. Complete 2005 taxes online 4 95 6. Complete 2005 taxes online 9 6. Complete 2005 taxes online 7 6. Complete 2005 taxes online 4 6. Complete 2005 taxes online 2 6. Complete 2005 taxes online 0 5. Complete 2005 taxes online 8 5. Complete 2005 taxes online 7 5. Complete 2005 taxes online 5 5. Complete 2005 taxes online 4 5. Complete 2005 taxes online 2 96 6. Complete 2005 taxes online 8 6. Complete 2005 taxes online 5 6. Complete 2005 taxes online 3 6. Complete 2005 taxes online 1 5. Complete 2005 taxes online 9 5. Complete 2005 taxes online 7 5. Complete 2005 taxes online 5 5. Complete 2005 taxes online 3 5. Complete 2005 taxes online 2 5. Complete 2005 taxes online 0 97 6. Complete 2005 taxes online 6 6. Complete 2005 taxes online 4 6. Complete 2005 taxes online 1 5. Complete 2005 taxes online 9 5. Complete 2005 taxes online 7 5. Complete 2005 taxes online 5 5. Complete 2005 taxes online 3 5. Complete 2005 taxes online 2 5. Complete 2005 taxes online 0 4. Complete 2005 taxes online 9 98 6. Complete 2005 taxes online 5 6. Complete 2005 taxes online 3 6. Complete 2005 taxes online 0 5. Complete 2005 taxes online 8 5. Complete 2005 taxes online 6 5. Complete 2005 taxes online 4 5. Complete 2005 taxes online 2 5. Complete 2005 taxes online 0 4. Complete 2005 taxes online 8 4. Complete 2005 taxes online 7 99 6. Complete 2005 taxes online 4 6. Complete 2005 taxes online 1 5. Complete 2005 taxes online 9 5. Complete 2005 taxes online 6 5. Complete 2005 taxes online 4 5. Complete 2005 taxes online 2 5. Complete 2005 taxes online 0 4. Complete 2005 taxes online 9 4. Complete 2005 taxes online 7 4. Complete 2005 taxes online 5 100 6. Complete 2005 taxes online 3 6. Complete 2005 taxes online 0 5. Complete 2005 taxes online 8 5. Complete 2005 taxes online 5 5. Complete 2005 taxes online 3 5. Complete 2005 taxes online 1 4. Complete 2005 taxes online 9 4. Complete 2005 taxes online 7 4. Complete 2005 taxes online 5 4. Complete 2005 taxes online 4 101 6. Complete 2005 taxes online 2 5. Complete 2005 taxes online 9 5. Complete 2005 taxes online 6 5. Complete 2005 taxes online 4 5. Complete 2005 taxes online 2 5. Complete 2005 taxes online 0 4. Complete 2005 taxes online 8 4. Complete 2005 taxes online 6 4. Complete 2005 taxes online 4 4. Complete 2005 taxes online 2 102 6. Complete 2005 taxes online 1 5. Complete 2005 taxes online 8 5. Complete 2005 taxes online 5 5. Complete 2005 taxes online 3 5. Complete 2005 taxes online 1 4. Complete 2005 taxes online 8 4. Complete 2005 taxes online 6 4. Complete 2005 taxes online 4 4. Complete 2005 taxes online 3 4. Complete 2005 taxes online 1 103 6. Complete 2005 taxes online 0 5. Complete 2005 taxes online 7 5. Complete 2005 taxes online 4 5. Complete 2005 taxes online 2 5. Complete 2005 taxes online 0 4. Complete 2005 taxes online 7 4. Complete 2005 taxes online 5 4. Complete 2005 taxes online 3 4. Complete 2005 taxes online 1 4. Complete 2005 taxes online 0 104 5. Complete 2005 taxes online 9 5. Complete 2005 taxes online 6 5. Complete 2005 taxes online 4 5. Complete 2005 taxes online 1 4. Complete 2005 taxes online 9 4. Complete 2005 taxes online 6 4. Complete 2005 taxes online 4 4. Complete 2005 taxes online 2 4. Complete 2005 taxes online 0 3. Complete 2005 taxes online 8 105 5. Complete 2005 taxes online 9 5. Complete 2005 taxes online 6 5. Complete 2005 taxes online 3 5. Complete 2005 taxes online 0 4. Complete 2005 taxes online 8 4. Complete 2005 taxes online 5 4. Complete 2005 taxes online 3 4. Complete 2005 taxes online 1 3. Complete 2005 taxes online 9 3. Complete 2005 taxes online 7 106 5. Complete 2005 taxes online 8 5. Complete 2005 taxes online 5 5. Complete 2005 taxes online 2 4. Complete 2005 taxes online 9 4. Complete 2005 taxes online 7 4. Complete 2005 taxes online 5 4. Complete 2005 taxes online 2 4. Complete 2005 taxes online 0 3. Complete 2005 taxes online 8 3. Complete 2005 taxes online 6 107 5. Complete 2005 taxes online 8 5. Complete 2005 taxes online 4 5. Complete 2005 taxes online 1 4. Complete 2005 taxes online 9 4. Complete 2005 taxes online 6 4. Complete 2005 taxes online 4 4. Complete 2005 taxes online 2 3. Complete 2005 taxes online 9 3. Complete 2005 taxes online 7 3. Complete 2005 taxes online 5 108 5. Complete 2005 taxes online 7 5. Complete 2005 taxes online 4 5. Complete 2005 taxes online 1 4. Complete 2005 taxes online 8 4. Complete 2005 taxes online 6 4. Complete 2005 taxes online 3 4. Complete 2005 taxes online 1 3. Complete 2005 taxes online 9 3. Complete 2005 taxes online 7 3. Complete 2005 taxes online 5 109 5. Complete 2005 taxes online 7 5. Complete 2005 taxes online 3 5. Complete 2005 taxes online 0 4. Complete 2005 taxes online 8 4. Complete 2005 taxes online 5 4. Complete 2005 taxes online 3 4. Complete 2005 taxes online 0 3. Complete 2005 taxes online 8 3. Complete 2005 taxes online 6 3. Complete 2005 taxes online 4 110 5. Complete 2005 taxes online 6 5. Complete 2005 taxes online 3 5. Complete 2005 taxes online 0 4. Complete 2005 taxes online 7 4. Complete 2005 taxes online 5 4. Complete 2005 taxes online 2 4. Complete 2005 taxes online 0 3. Complete 2005 taxes online 8 3. Complete 2005 taxes online 5 3. Complete 2005 taxes online 3 111 5. Complete 2005 taxes online 6 5. Complete 2005 taxes online 3 5. Complete 2005 taxes online 0 4. Complete 2005 taxes online 7 4. Complete 2005 taxes online 4 4. Complete 2005 taxes online 2 3. Complete 2005 taxes online 9 3. Complete 2005 taxes online 7 3. Complete 2005 taxes online 5 3. Complete 2005 taxes online 3 112 5. Complete 2005 taxes online 6 5. Complete 2005 taxes online 3 4. Complete 2005 taxes online 9 4. Complete 2005 taxes online 7 4. Complete 2005 taxes online 4 4. Complete 2005 taxes online 1 3. Complete 2005 taxes online 9 3. Complete 2005 taxes online 7 3. Complete 2005 taxes online 5 3. Complete 2005 taxes online 2 113 5. Complete 2005 taxes online 6 5. Complete 2005 taxes online 2 4. Complete 2005 taxes online 9 4. Complete 2005 taxes online 6 4. Complete 2005 taxes online 4 4. Complete 2005 taxes online 1 3. Complete 2005 taxes online 9 3. Complete 2005 taxes online 6 3. Complete 2005 taxes online 4 3. Complete 2005 taxes online 2 114 5. Complete 2005 taxes online 6 5. Complete 2005 taxes online 2 4. Complete 2005 taxes online 9 4. Complete 2005 taxes online 6 4. Complete 2005 taxes online 3 4. Complete 2005 taxes online 1 3. Complete 2005 taxes online 9 3. Complete 2005 taxes online 6 3. Complete 2005 taxes online 4 3. Complete 2005 taxes online 2 115+ 5. Complete 2005 taxes online 5 5. Complete 2005 taxes online 2 4. Complete 2005 taxes online 9 4. Complete 2005 taxes online 6 4. Complete 2005 taxes online 3 4. Complete 2005 taxes online 1 3. Complete 2005 taxes online 8 3. Complete 2005 taxes online 6 3. Complete 2005 taxes online 4 3. Complete 2005 taxes online 1 Appendix C. Complete 2005 taxes online (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. Complete 2005 taxes online 2 4. Complete 2005 taxes online 1 3. Complete 2005 taxes online 9 3. Complete 2005 taxes online 8 3. Complete 2005 taxes online 7 3. Complete 2005 taxes online 5 3. Complete 2005 taxes online 4 3. Complete 2005 taxes online 3 3. Complete 2005 taxes online 3 3. Complete 2005 taxes online 2 101 4. Complete 2005 taxes online 1 3. Complete 2005 taxes online 9 3. Complete 2005 taxes online 7 3. Complete 2005 taxes online 6 3. Complete 2005 taxes online 5 3. Complete 2005 taxes online 4 3. Complete 2005 taxes online 2 3. Complete 2005 taxes online 1 3. Complete 2005 taxes online 1 3. Complete 2005 taxes online 0 102 3. Complete 2005 taxes online 9 3. Complete 2005 taxes online 7 3. Complete 2005 taxes online 6 3. Complete 2005 taxes online 4 3. Complete 2005 taxes online 3 3. Complete 2005 taxes online 2 3. Complete 2005 taxes online 1 3. Complete 2005 taxes online 0 2. Complete 2005 taxes online 9 2. Complete 2005 taxes online 8 103 3. Complete 2005 taxes online 8 3. Complete 2005 taxes online 6 3. Complete 2005 taxes online 4 3. Complete 2005 taxes online 3 3. Complete 2005 taxes online 2 3. Complete 2005 taxes online 0 2. Complete 2005 taxes online 9 2. Complete 2005 taxes online 8 2. Complete 2005 taxes online 7 2. Complete 2005 taxes online 6 104 3. Complete 2005 taxes online 7 3. Complete 2005 taxes online 5 3. Complete 2005 taxes online 3 3. Complete 2005 taxes online 2 3. Complete 2005 taxes online 0 2. Complete 2005 taxes online 9 2. Complete 2005 taxes online 7 2. Complete 2005 taxes online 6 2. Complete 2005 taxes online 5 2. Complete 2005 taxes online 4 105 3. Complete 2005 taxes online 5 3. Complete 2005 taxes online 4 3. Complete 2005 taxes online 2 3. Complete 2005 taxes online 0 2. Complete 2005 taxes online 9 2. Complete 2005 taxes online 7 2. Complete 2005 taxes online 6 2. Complete 2005 taxes online 5 2. Complete 2005 taxes online 4 2. Complete 2005 taxes online 3 106 3. Complete 2005 taxes online 4 3. Complete 2005 taxes online 2 3. Complete 2005 taxes online 1 2. Complete 2005 taxes online 9 2. Complete 2005 taxes online 7 2. Complete 2005 taxes online 6 2. Complete 2005 taxes online 4 2. Complete 2005 taxes online 3 2. Complete 2005 taxes online 2 2. Complete 2005 taxes online 1 107 3. Complete 2005 taxes online 3 3. Complete 2005 taxes online 1 3. Complete 2005 taxes online 0 2. Complete 2005 taxes online 8 2. Complete 2005 taxes online 6 2. Complete 2005 taxes online 5 2. Complete 2005 taxes online 3 2. Complete 2005 taxes online 2 2. Complete 2005 taxes online 1 2. Complete 2005 taxes online 0 108 3. Complete 2005 taxes online 3 3. Complete 2005 taxes online 1 2. Complete 2005 taxes online 9 2. Complete 2005 taxes online 7 2. Complete 2005 taxes online 5 2. Complete 2005 taxes online 4 2. Complete 2005 taxes online 2 2. Complete 2005 taxes online 1 1. Complete 2005 taxes online 9 1. Complete 2005 taxes online 8 109 3. Complete 2005 taxes online 2 3. Complete 2005 taxes online 0 2. Complete 2005 taxes online 8 2. Complete 2005 taxes online 6 2. Complete 2005 taxes online 4 2. Complete 2005 taxes online 3 2. Complete 2005 taxes online 1 2. Complete 2005 taxes online 0 1. Complete 2005 taxes online 8 1. Complete 2005 taxes online 7 110 3. Complete 2005 taxes online 1 2. Complete 2005 taxes online 9 2. Complete 2005 taxes online 7 2. Complete 2005 taxes online 5 2. Complete 2005 taxes online 3 2. Complete 2005 taxes online 2 2. Complete 2005 taxes online 0 1. Complete 2005 taxes online 9 1. Complete 2005 taxes online 7 1. Complete 2005 taxes online 6 111 3. Complete 2005 taxes online 1 2. Complete 2005 taxes online 9 2. Complete 2005 taxes online 7 2. Complete 2005 taxes online 5 2. Complete 2005 taxes online 3 2. Complete 2005 taxes online 1 1. Complete 2005 taxes online 9 1. Complete 2005 taxes online 8 1. Complete 2005 taxes online 6 1. Complete 2005 taxes online 5 112 3. Complete 2005 taxes online 0 2. Complete 2005 taxes online 8 2. Complete 2005 taxes online 6 2. Complete 2005 taxes online 4 2. Complete 2005 taxes online 2 2. Complete 2005 taxes online 0 1. Complete 2005 taxes online 9 1. Complete 2005 taxes online 7 1. Complete 2005 taxes online 5 1. Complete 2005 taxes online 4 113 3. Complete 2005 taxes online 0 2. Complete 2005 taxes online 8 2. Complete 2005 taxes online 6 2. Complete 2005 taxes online 4 2. Complete 2005 taxes online 2 2. Complete 2005 taxes online 0 1. Complete 2005 taxes online 8 1. Complete 2005 taxes online 6 1. Complete 2005 taxes online 5 1. Complete 2005 taxes online 3 114 3. Complete 2005 taxes online 0 2. Complete 2005 taxes online 7 2. Complete 2005 taxes online 5 2. Complete 2005 taxes online 3 2. Complete 2005 taxes online 1 1. Complete 2005 taxes online 9 1. Complete 2005 taxes online 8 1. Complete 2005 taxes online 6 1. Complete 2005 taxes online 4 1. Complete 2005 taxes online 3 115+ 2. Complete 2005 taxes online 9 2. Complete 2005 taxes online 7 2. Complete 2005 taxes online 5 2. Complete 2005 taxes online 3 2. Complete 2005 taxes online 1 1. Complete 2005 taxes online 9 1. Complete 2005 taxes online 7 1. Complete 2005 taxes online 5 1. Complete 2005 taxes online 4 1. Complete 2005 taxes online 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. Complete 2005 taxes online 5 1. Complete 2005 taxes online 4 1. Complete 2005 taxes online 3 1. Complete 2005 taxes online 2 1. Complete 2005 taxes online 1 1. Complete 2005 taxes online 1         111 1. Complete 2005 taxes online 4 1. Complete 2005 taxes online 2 1. Complete 2005 taxes online 1 1. Complete 2005 taxes online 1 1. Complete 2005 taxes online 0 1. Complete 2005 taxes online 0         112 1. Complete 2005 taxes online 3 1. Complete 2005 taxes online 1 1. Complete 2005 taxes online 0 1. Complete 2005 taxes online 0 1. Complete 2005 taxes online 0 1. Complete 2005 taxes online 0         113 1. Complete 2005 taxes online 2 1. Complete 2005 taxes online 1 1. Complete 2005 taxes online 0 1. Complete 2005 taxes online 0 1. Complete 2005 taxes online 0 1. Complete 2005 taxes online 0         114 1. Complete 2005 taxes online 1 1. Complete 2005 taxes online 0 1. Complete 2005 taxes online 0 1. Complete 2005 taxes online 0 1. Complete 2005 taxes online 0 1. Complete 2005 taxes online 0         115+ 1. Complete 2005 taxes online 1 1. Complete 2005 taxes online 0 1. Complete 2005 taxes online 0 1. Complete 2005 taxes online 0 1. Complete 2005 taxes online 0 1. Complete 2005 taxes online 0         Appendix C. Complete 2005 taxes online 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. Complete 2005 taxes online 4 93 9. Complete 2005 taxes online 6 71 26. Complete 2005 taxes online 5 94 9. Complete 2005 taxes online 1 72 25. Complete 2005 taxes online 6 95 8. Complete 2005 taxes online 6 73 24. Complete 2005 taxes online 7 96 8. Complete 2005 taxes online 1 74 23. Complete 2005 taxes online 8 97 7. Complete 2005 taxes online 6 75 22. Complete 2005 taxes online 9 98 7. Complete 2005 taxes online 1 76 22. Complete 2005 taxes online 0 99 6. Complete 2005 taxes online 7 77 21. Complete 2005 taxes online 2 100 6. Complete 2005 taxes online 3 78 20. Complete 2005 taxes online 3 101 5. Complete 2005 taxes online 9 79 19. Complete 2005 taxes online 5 102 5. Complete 2005 taxes online 5 80 18. Complete 2005 taxes online 7 103 5. Complete 2005 taxes online 2 81 17. Complete 2005 taxes online 9 104 4. Complete 2005 taxes online 9 82 17. Complete 2005 taxes online 1 105 4. Complete 2005 taxes online 5 83 16. Complete 2005 taxes online 3 106 4. Complete 2005 taxes online 2 84 15. Complete 2005 taxes online 5 107 3. Complete 2005 taxes online 9 85 14. Complete 2005 taxes online 8 108 3. Complete 2005 taxes online 7 86 14. Complete 2005 taxes online 1 109 3. Complete 2005 taxes online 4 87 13. Complete 2005 taxes online 4 110 3. Complete 2005 taxes online 1 88 12. Complete 2005 taxes online 7 111 2. Complete 2005 taxes online 9 89 12. Complete 2005 taxes online 0 112 2. Complete 2005 taxes online 6 90 11. Complete 2005 taxes online 4 113 2. Complete 2005 taxes online 4 91 10. Complete 2005 taxes online 8 114 2. Complete 2005 taxes online 1 92 10. Complete 2005 taxes online 2 115 and over 1. Complete 2005 taxes online 9 Prev  Up  Next   Home   More Online Publications