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E File Amended Return

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E File Amended Return

E file amended return 6. E file amended return   Insurance Table of Contents What's New Introduction Topics - This chapter discusses: Useful Items - You may want to see: Deductible PremiumsSelf-Employed Health Insurance Deduction Nondeductible Premiums Capitalized Premiums When To Deduct Premiums What's New Retiree drug subsidy. E file amended return  Beginning in 2013, sponsors of certain qualified retiree prescription drug plans must account for the subsidy received by reducing the amount of qualified retiree prescription drug plans expense by the subsidy received (taking into account the taxpayer's accounting method). E file amended return For more information, see the retiree drug subsidy frequently asked questions on IRS. E file amended return gov. E file amended return Introduction You generally can deduct the ordinary and necessary cost of insurance as a business expense if it is for your trade, business, or profession. E file amended return However, you may have to capitalize certain insurance costs under the uniform capitalization rules. E file amended return For more information, see Capitalized Premiums , later. E file amended return Topics - This chapter discusses: Deductible premiums Nondeductible premiums Capitalized premiums When to deduct premiums Useful Items - You may want to see: Publication 15-B Employer's Tax Guide to Fringe Benefits 525 Taxable and Nontaxable Income 538 Accounting Periods and Methods 547 Casualties, Disasters, and Thefts Form (and Instructions) 1040 U. E file amended return S. E file amended return Individual Income Tax Return See chapter 12 for information about getting publications and forms. E file amended return Deductible Premiums You generally can deduct premiums you pay for the following kinds of insurance related to your trade or business. E file amended return Insurance that covers fire, storm, theft, accident, or similar losses. E file amended return Credit insurance that covers losses from business bad debts. E file amended return Group hospitalization and medical insurance for employees, including long-term care insurance. E file amended return If a partnership pays accident and health insurance premiums for its partners, it generally can deduct them as guaranteed payments to partners. E file amended return If an S corporation pays accident and health insurance premiums for its more-than-2% shareholder-employees, it generally can deduct them, but must also include them in the shareholder's wages subject to federal income tax withholding. E file amended return See Publication 15-B. E file amended return Liability insurance. E file amended return Malpractice insurance that covers your personal liability for professional negligence resulting in injury or damage to patients or clients. E file amended return Workers' compensation insurance set by state law that covers any claims for bodily injuries or job-related diseases suffered by employees in your business, regardless of fault. E file amended return If a partnership pays workers' compensation premiums for its partners, it generally can deduct them as guaranteed payments to partners. E file amended return If an S corporation pays workers' compensation premiums for its more-than-2% shareholder-employees, it generally can deduct them, but must also include them in the shareholder's wages. E file amended return Contributions to a state unemployment insurance fund are deductible as taxes if they are considered taxes under state law. E file amended return Overhead insurance that pays for business overhead expenses you have during long periods of disability caused by your injury or sickness. E file amended return Car and other vehicle insurance that covers vehicles used in your business for liability, damages, and other losses. E file amended return If you operate a vehicle partly for personal use, deduct only the part of the insurance premium that applies to the business use of the vehicle. E file amended return If you use the standard mileage rate to figure your car expenses, you cannot deduct any car insurance premiums. E file amended return Life insurance covering your officers and employees if you are not directly or indirectly a beneficiary under the contract. E file amended return Business interruption insurance that pays for lost profits if your business is shut down due to a fire or other cause. E file amended return Self-Employed Health Insurance Deduction You may be able to deduct premiums paid for medical and dental insurance and qualified long-term care insurance for yourself, your spouse, and your dependents. E file amended return The insurance can also cover your child who was under age 27 at the end of 2013, even if the child was not your dependent. E file amended return A child includes your son, daughter, stepchild, adopted child, or foster child. E file amended return A foster child is any child placed with you by an authorized placement agency or by judgment, decree, or other order of any court of competent jurisdiction. E file amended return One of the following statements must be true. E file amended return You were self-employed and had a net profit for the year reported on Schedule C (Form 1040), Profit or Loss From Business; Schedule C-EZ (Form 1040), Net Profit From Business; or Schedule F (Form 1040), Profit or Loss From Farming. E file amended return You were a partner with net earnings from self-employment for the year reported on Schedule K-1 (Form 1065), Partner's Share of Income, Deductions, Credits, etc. E file amended return , box 14, code A. E file amended return You used one of the optional methods to figure your net earnings from self-employment on Schedule SE. E file amended return You received wages in 2013 from an S corporation in which you were a more-than-2% shareholder. E file amended return Health insurance premiums paid or reimbursed by the S corporation are shown as wages on Form W-2, Wage and Tax Statement. E file amended return The insurance plan must be established, or considered to be established as discussed in the following bullets, under your business. E file amended return For self-employed individuals filing a Schedule C, C-EZ, or F, a policy can be either in the name of the business or in the name of the individual. E file amended return For partners, a policy can be either in the name of the partnership or in the name of the partner. E file amended return You can either pay the premiums yourself or your partnership can pay them and report the premium amounts on Schedule K-1 (Form 1065) as guaranteed payments to be included in your gross income. E file amended return However, if the policy is in your name and you pay the premiums yourself, the partnership must reimburse you and report the premium amounts on Schedule K-1 (Form 1065) as guaranteed payments to be included in your gross income. E file amended return Otherwise, the insurance plan will not be considered to be established under your business. E file amended return For more-than-2% shareholders, a policy can be either in the name of the S corporation or in the name of the shareholder. E file amended return You can either pay the premiums yourself or your S corporation can pay them and report the premium amounts on Form W-2 as wages to be included in your gross income. E file amended return However, if the policy is in your name and you pay the premiums yourself, the S corporation must reimburse you and report the premium amounts on Form W-2 as wages to be included in your gross income. E file amended return Otherwise, the insurance plan will not be considered to be established under your business. E file amended return Medicare premiums you voluntarily pay to obtain insurance in your name that is similar to qualifying private health insurance can be used to figure the deduction. E file amended return If you previously filed returns without using Medicare premiums to figure the deduction, you can file timely amended returns to refigure the deduction. E file amended return For more information, see Form 1040X, Amended U. E file amended return S. E file amended return Individual Income Tax Return. E file amended return Amounts paid for health insurance coverage from retirement plan distributions that were nontaxable because you are a retired public safety officer cannot be used to figure the deduction. E file amended return Take the deduction on Form 1040, line 29. E file amended return Qualified long-term care insurance. E file amended return   You can include premiums paid on a qualified long-term care insurance contract when figuring your deduction. E file amended return But, for each person covered, you can include only the smaller of the following amounts. E file amended return The amount paid for that person. E file amended return The amount shown below. E file amended return Use the person's age at the end of the tax year. E file amended return Age 40 or younger–$360 Age 41 to 50–$680 Age 51 to 60–$1,360 Age 61 to 70–$3,640 Age 71 or older–$4,550 Qualified long-term care insurance contract. E file amended return   A qualified long-term care insurance contract is an insurance contract that only provides coverage of qualified long-term care services. E file amended return The contract must meet all the following requirements. E file amended return It must be guaranteed renewable. E file amended return It must provide that refunds, other than refunds on the death of the insured or complete surrender or cancellation of the contract, and dividends under the contract may be used only to reduce future premiums or increase future benefits. E file amended return It must not provide for a cash surrender value or other money that can be paid, assigned, pledged, or borrowed. E file amended return It generally must not pay or reimburse expenses incurred for services or items that would be reimbursed under Medicare, except where Medicare is a secondary payer or the contract makes per diem or other periodic payments without regard to expenses. E file amended return Qualified long-term care services. E file amended return   Qualified long-term care services are: Necessary diagnostic, preventive, therapeutic, curing, treating, mitigating, and rehabilitative services, and Maintenance or personal care services. E file amended return The services must be required by a chronically ill individual and prescribed by a licensed health care practitioner. E file amended return Worksheet 6-A. E file amended return Self-Employed Health Insurance Deduction Worksheet Note. E file amended return Use a separate worksheet for each trade or business under which an insurance plan is established. E file amended return 1. E file amended return Enter the total amount paid in 2013 for health insurance coverage established under your business for 2013 for you, your spouse, and your dependents. E file amended return Your insurance can also cover your child who was under age 27 at the end of 2013, even if the child was not your dependent. E file amended return But do not include the following. E file amended return   Amounts for any month you were eligible to participate in a health plan subsidized by your or your spouse's employer or the employer of either your dependent or your child who was under the age of 27 at the end of 2013. E file amended return Any amounts paid from retirement plan distributions that were nontaxable because you are a retired public safety officer. E file amended return Any amounts you included on Form 8885, line 4. E file amended return Any qualified health insurance premiums you paid to “U. E file amended return S. E file amended return Treasury-HCTC. E file amended return ” Any health coverage tax credit advance payments shown in box 1 of Form 1099-H. E file amended return Any payments for qualified long-term care insurance (see line 2) 1. E file amended return   2. E file amended return For coverage under a qualified long-term care insurance contract, enter for each person covered the smaller of the following amounts. E file amended return       a) Total payments made for that person during the year. E file amended return       b) The amount shown below. E file amended return Use the person's age at the end of the tax year. E file amended return         $360— if that person is age 40 or younger          $680— if age 41 to 50         $1,360— if age 51 to 60         $3,640— if age 61 to 70         $4,550— if age 71 or older         Do not include payments for any month you were eligible to participate in a long-term care insurance plan subsidized by your or your spouse’s employer or the employer of either your dependent or your child who was under the age of 27 at the end of 2013. E file amended return If more than one person is covered, figure separately the amount to enter for each person. E file amended return Then enter the total of those amounts 2. E file amended return   3. E file amended return Add lines 1 and 2 3. E file amended return   4. E file amended return Enter your net profit* and any other earned income** from the trade or business under which the insurance plan is established. E file amended return Do not include Conservation Reserve Program payments exempt from self-employment tax. E file amended return If the business is an S corporation, skip to line 11 4. E file amended return   5. E file amended return Enter the total of all net profits* from: Schedule C (Form 1040), line 31; Schedule C-EZ (Form 1040), line 3; Schedule F (Form 1040), line 34; or Schedule K-1 (Form 1065), box 14, code A; plus any other income allocable to the profitable businesses. E file amended return Do not include Conservation Reserve Program payments exempt from self-employment tax. E file amended return See the Instructions for Schedule SE (Form 1040). E file amended return Do not include any net losses shown on these schedules. E file amended return 5. E file amended return   6. E file amended return Divide line 4 by line 5 6. E file amended return   7. E file amended return Multiply Form 1040, line 27, by the percentage on line 6 7. E file amended return   8. E file amended return Subtract line 7 from line 4 8. E file amended return   9. E file amended return Enter the amount, if any, from Form 1040, line 28, attributable to the same trade or business in which the insurance plan is established 9. E file amended return   10. E file amended return Subtract line 9 from line 8 10. E file amended return   11. E file amended return Enter your Medicare wages (Form W-2, box 5) from an S corporation in which you are a more-than-2% shareholder and in which the insurance plan is established 11. E file amended return   12. E file amended return Enter any amount from Form 2555, line 45, attributable to the amount entered on line 4 or 11 above, or any amount from Form 2555-EZ, line 18, attributable to the amount entered on line 11 above 12. E file amended return   13. E file amended return Subtract line 12 from line 10 or 11, whichever applies 13. E file amended return   14. E file amended return Enter the smaller of line 3 or line 13 here and on Form 1040, line 29. E file amended return Do not include this amount when figuring any medical expense deduction on Schedule A (Form 1040). E file amended return 14. E file amended return   * If you used either optional method to figure your net earnings from self-employment from any business, do not enter your net profit from the business. E file amended return Instead, enter the amount attributable to that business from Schedule SE (Form 1040), Section B, line 4b. E file amended return * *Earned income includes net earnings and gains from the sale, transfer, or licensing of property you created. E file amended return However, it does not include capital gain income. E file amended return Chronically ill individual. E file amended return   A chronically ill individual is a person who has been certified as one of the following. E file amended return An individual who has been unable, due to loss of functional capacity for at least 90 days, to perform at least two activities of daily living without substantial assistance from another individual. E file amended return Activities of daily living are eating, toileting, transferring (general mobility), bathing, dressing, and continence. E file amended return An individual who requires substantial supervision to be protected from threats to health and safety due to severe cognitive impairment. E file amended return The certification must have been made by a licensed health care practitioner within the previous 12 months. E file amended return Benefits received. E file amended return   For information on excluding benefits you receive from a long-term care contract from gross income, see Publication 525. E file amended return Other coverage. E file amended return   You cannot take the deduction for any month you were eligible to participate in any employer (including your spouse's) subsidized health plan at any time during that month, even if you did not actually participate. E file amended return In addition, if you were eligible for any month or part of a month to participate in any subsidized health plan maintained by the employer of either your dependent or your child who was under age 27 at the end of 2013, do not use amounts paid for coverage for that month to figure the deduction. E file amended return   These rules are applied separately to plans that provide long-term care insurance and plans that do not provide long-term care insurance. E file amended return However, any medical insurance payments not deductible on Form 1040, line 29, can be included as medical expenses on Schedule A (Form 1040), Itemized Deductions, if you itemize deductions. E file amended return Effect on itemized deductions. E file amended return   Subtract the health insurance deduction from your medical insurance when figuring medical expenses on Schedule A (Form 1040) if you itemize deductions. E file amended return Effect on self-employment tax. E file amended return   For tax years beginning before or after 2010, you cannot subtract the self-employed health insurance deduction when figuring net earnings for your self-employment tax from the business under which the insurance plan is established, or considered to be established as discussed earlier. E file amended return For more information, see Schedule SE (Form 1040). E file amended return How to figure the deduction. E file amended return   Generally, you can use the worksheet in the Form 1040 instructions to figure your deduction. E file amended return However, if any of the following apply, you must use Worksheet 6-A in this chapter. E file amended return You had more than one source of income subject to self-employment tax. E file amended return You file Form 2555, Foreign Earned Income, or Form 2555-EZ, Foreign Earned Income Exclusion. E file amended return You are using amounts paid for qualified long-term care insurance to figure the deduction. E file amended return If you are claiming the health coverage tax credit, complete Form 8885, Health Coverage Tax Credit, before you figure this deduction. E file amended return Health coverage tax credit. E file amended return   You may be able to take this credit only if you were an eligible trade adjustment assistance (TAA) recipient, alternative TAA (ATAA) recipient, reemployment trade adjustment assistance (RTAA) recipient, or Pension Benefit Guaranty Corporation (PBGC) pension recipient. E file amended return Use Form 8885 to figure the amount, if any, of this credit. E file amended return   When figuring the amount to enter on line 1 of Worksheet 6-A, do not include the following. E file amended return Any amounts you included on Form 8885, line 4. E file amended return Any qualified health insurance premiums you paid to “U. E file amended return S. E file amended return Treasury-HCTC. E file amended return ” Any health coverage tax credit advance payments shown in box 1 of Form 1099-H, Health Coverage Tax Credit (HCTC) Advance Payments. E file amended return More than one health plan and business. E file amended return   If you have more than one health plan during the year and each plan is established under a different business, you must use separate worksheets (Worksheet 6-A) to figure each plan's net earnings limit. E file amended return Include the premium you paid under each plan on line 1 or line 2 of that separate worksheet and your net profit (or wages) from that business on line 4 (or line 11). E file amended return For a plan that provides long-term care insurance, the total of the amounts entered for each person on line 2 of all worksheets cannot be more than the appropriate limit shown on line 2 for that person. E file amended return Nondeductible Premiums You cannot deduct premiums on the following kinds of insurance. E file amended return Self-insurance reserve funds. E file amended return You cannot deduct amounts credited to a reserve set up for self-insurance. E file amended return This applies even if you cannot get business insurance coverage for certain business risks. E file amended return However, your actual losses may be deductible. E file amended return See Publication 547. E file amended return Loss of earnings. E file amended return You cannot deduct premiums for a policy that pays for lost earnings due to sickness or disability. E file amended return However, see the discussion on overhead insurance, item (8), under Deductible Premiums , earlier. E file amended return Certain life insurance and annuities. E file amended return For contracts issued before June 9, 1997, you cannot deduct the premiums on a life insurance policy covering you, an employee, or any person with a financial interest in your business if you are directly or indirectly a beneficiary of the policy. E file amended return You are included among possible beneficiaries of the policy if the policy owner is obligated to repay a loan from you using the proceeds of the policy. E file amended return A person has a financial interest in your business if the person is an owner or part owner of the business or has lent money to the business. E file amended return For contracts issued after June 8, 1997, you generally cannot deduct the premiums on any life insurance policy, endowment contract, or annuity contract if you are directly or indirectly a beneficiary. E file amended return The disallowance applies without regard to whom the policy covers. E file amended return Partners. E file amended return If, as a partner in a partnership, you take out an insurance policy on your own life and name your partners as beneficiaries to induce them to retain their investments in the partnership, you are considered a beneficiary. E file amended return You cannot deduct the insurance premiums. E file amended return Insurance to secure a loan. E file amended return If you take out a policy on your life or on the life of another person with a financial interest in your business to get or protect a business loan, you cannot deduct the premiums as a business expense. E file amended return Nor can you deduct the premiums as interest on business loans or as an expense of financing loans. E file amended return In the event of death, the proceeds of the policy are generally not taxed as income even if they are used to liquidate the debt. E file amended return Capitalized Premiums Under the uniform capitalization rules, you must capitalize the direct costs and part of the indirect costs for certain production or resale activities. E file amended return Include these costs in the basis of property you produce or acquire for resale, rather than claiming them as a current deduction. E file amended return You recover the costs through depreciation, amortization, or cost of goods sold when you use, sell, or otherwise dispose of the property. E file amended return Indirect costs include premiums for insurance on your plant or facility, machinery, equipment, materials, property produced, or property acquired for resale. E file amended return Uniform capitalization rules. E file amended return   You may be subject to the uniform capitalization rules if you do any of the following, unless the property is produced for your use other than in a business or an activity carried on for profit. E file amended return Produce real property or tangible personal property. E file amended return For this purpose, tangible personal property includes a film, sound recording, video tape, book, or similar property. E file amended return Acquire property for resale. E file amended return However, these rules do not apply to the following property. E file amended return Personal property you acquire for resale if your average annual gross receipts are $10 million or less for the 3 prior tax years. E file amended return Property you produce if you meet either of the following conditions. E file amended return Your indirect costs of producing the property are $200,000 or less. E file amended return You use the cash method of accounting and do not account for inventories. E file amended return More information. E file amended return   For more information on these rules, see Uniform Capitalization Rules in Publication 538 and the regulations under Internal Revenue Code section 263A. E file amended return When To Deduct Premiums You can usually deduct insurance premiums in the tax year to which they apply. E file amended return Cash method. E file amended return   If you use the cash method of accounting, you generally deduct insurance premiums in the tax year you actually paid them, even if you incurred them in an earlier year. E file amended return However, see Prepayment , later. E file amended return Accrual method. E file amended return   If you use an accrual method of accounting, you cannot deduct insurance premiums before the tax year in which you incur a liability for them. E file amended return In addition, you cannot deduct insurance premiums before the tax year in which you actually pay them (unless the exception for recurring items applies). E file amended return For more information about the accrual method of accounting, see chapter 1. E file amended return For information about the exception for recurring items, see Publication 538. E file amended return Prepayment. E file amended return   You cannot deduct expenses in advance, even if you pay them in advance. E file amended return This rule applies to any expense paid far enough in advance to, in effect, create an asset with a useful life extending substantially beyond the end of the current tax year. E file amended return   Expenses such as insurance are generally allocable to a period of time. E file amended return You can deduct insurance expenses for the year to which they are allocable. E file amended return Example. E file amended return In 2013, you signed a 3-year insurance contract. E file amended return Even though you paid the premiums for 2013, 2014, and 2015 when you signed the contract, you can only deduct the premium for 2013 on your 2013 tax return. E file amended return You can deduct in 2014 and 2015 the premium allocable to those years. E file amended return Dividends received. E file amended return   If you receive dividends from business insurance and you deducted the premiums in prior years, at least part of the dividends generally are income. E file amended return For more information, see Recovery of amount deducted (tax benefit rule) in chapter 1 under How Much Can I Deduct. E file amended return Prev  Up  Next   Home   More Online Publications
 

The E File Amended Return

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