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Efile tax extension free 4. Efile tax extension free   Reporting Gains and Losses Table of Contents Introduction Topics - This chapter discusses: Useful Items - You may want to see: Information Returns Schedule D and Form 8949Long and Short Term Net Gain or Loss Treatment of Capital Losses Capital Gains Tax Rates Form 4797Mark-to-market election. Efile tax extension free Introduction This chapter explains how to report capital gains and losses and ordinary gains and losses from sales, exchanges, and other dispositions of property. Efile tax extension free Although this discussion refers to Schedule D (Form 1040) and Form 8949, many of the rules discussed here also apply to taxpayers other than individuals. Efile tax extension free However, the rules for property held for personal use usually will not apply to taxpayers other than individuals. Efile tax extension free Topics - This chapter discusses: Information returns Schedule D (Form 1040) Form 4797 Form 8949 Useful Items - You may want to see: Publication 550 Investment Income and Expenses 537 Installment Sales Form (and Instructions) Schedule D (Form 1040) Capital Gains and Losses 1099-B Proceeds From Broker and Barter Exchange Transactions 1099-S Proceeds From Real Estate Transactions 4684 Casualties and Thefts 4797 Sales of Business Property 6252 Installment Sale Income 6781 Gains and Losses from Section 1256 Contracts and Straddles 8824 Like-Kind Exchanges 8949 Sales and Other Dispositions of Capital Assets See chapter 5 for information about getting publications and forms. Efile tax extension free Information Returns If you sell or exchange certain assets, you should receive an information return showing the proceeds of the sale. Efile tax extension free This information is also provided to the IRS. Efile tax extension free Form 1099-B. Efile tax extension free   If you sold property, such as stocks, bonds, or certain commodities, through a broker, you should receive Form 1099-B, Proceeds From Broker and Barter Exchange Transactions, or a substitute statement from the broker. Efile tax extension free Use the Form 1099-B or a substitute statement to complete Form 8949 and/or Schedule D. Efile tax extension free Whether or not you receive 1099-B, you must report all taxable sales of stock, bonds, commodities, etc. Efile tax extension free on Form 8949 and/or Schedule D, as applicable. Efile tax extension free For more information on figuring gains and losses from these transactions, see chapter 4 in Publication 550. Efile tax extension free For information on reporting the gains and losses, see the Instructions for Form 8949 and the Instructions for Schedule D (Form 1040). Efile tax extension free Form 1099-S. Efile tax extension free   An information return must be provided on certain real estate transactions. Efile tax extension free Generally, the person responsible for closing the transaction (the “real estate reporting person”) must report on Form 1099-S sales or exchanges of the following types of property. Efile tax extension free Land (improved or unimproved), including air space. Efile tax extension free An inherently permanent structure, including any residential, commercial, or industrial building. Efile tax extension free A condominium unit and its related fixtures and common elements (including land). Efile tax extension free Stock in a cooperative housing corporation. Efile tax extension free If you sold or exchanged any of the above types of property, the “real estate reporting person” must give you a copy of Form 1099-S or a statement containing the same information as the Form 1099-S. Efile tax extension free The “real estate reporting person” could include the buyer's attorney, your attorney, the title or escrow company, a mortgage lender, your broker, the buyer's broker, or the person acquiring the biggest interest in the property. Efile tax extension free   For more information see chapter 4 in Publication 550. Efile tax extension free Also, see the Instructions for Form 8949. Efile tax extension free Schedule D and Form 8949 Form 8949. Efile tax extension free   Individuals, corporations, and partnerships, use Form 8949 to report the following. Efile tax extension free    Sales or exchanges of capital assets, including stocks, bonds, etc. Efile tax extension free , and real estate (if not reported on another form or schedule such as Form 4684, 4797, 6252, 6781, or 8824). Efile tax extension free Include these transactions even if you did not receive a Form 1099-B or 1099-S. Efile tax extension free Gains from involuntary conversions (other than from casualty or theft) of capital assets not held for business or profit. Efile tax extension free Nonbusiness bad debts. Efile tax extension free   Individuals, If you are filing a joint return, complete as many copies of Form 8949 as you need to report all of your and your spouse's transactions. Efile tax extension free You and your spouse may list your transactions on separate forms or you may combine them. Efile tax extension free However, you must include on your Schedule D the totals from all Forms 8949 for both you and your spouse. Efile tax extension free    Corporations and electing large partnerships also use Form 8949 to report their share of gain or loss from a partnership, S Corporation, estate or trust. Efile tax extension free   Business entities meeting certain criteria, may have an exception to some of the normal requirements for completing Form 8949. Efile tax extension free See the Instructions for Form 8949. Efile tax extension free Schedule D. Efile tax extension free    Use Schedule D (Form 1040) to figure the overall gain or loss from transactions reported on Form 8949, and to report certain transactions you do not have to report on Form 8949. Efile tax extension free Before completing Schedule D, you may have to complete other forms as shown below. Efile tax extension free    Complete all applicable lines of Form 8949 before completing lines 1b, 2, 3, 8b, 9, or 10 of your applicable Schedule D. Efile tax extension free Enter on Schedule D the combined totals from all your Forms 8949. Efile tax extension free For a sale, exchange, or involuntary conversion of business property, complete Form 4797 (discussed later). Efile tax extension free For a like-kind exchange, complete Form 8824. Efile tax extension free See Reporting the exchange under Like-Kind Exchanges in chapter 1. Efile tax extension free For an installment sale, complete Form 6252. Efile tax extension free See Publication 537. Efile tax extension free For an involuntary conversion due to casualty or theft, complete Form 4684. Efile tax extension free See Publication 547, Casualties, Disasters, and Thefts. Efile tax extension free For a disposition of an interest in, or property used in, an activity to which the at-risk rules apply, complete Form 6198, At-Risk Limitations. Efile tax extension free See Publication 925, Passive Activity and At-Risk Rules. Efile tax extension free For a disposition of an interest in, or property used in, a passive activity, complete Form 8582, Passive Activity Loss Limitations. Efile tax extension free See Publication 925. Efile tax extension free For gains and losses from section 1256 contracts and straddles, complete Form 6781. Efile tax extension free See Publication 550. Efile tax extension free Personal-use property. Efile tax extension free   Report gain on the sale or exchange of property held for personal use (such as your home) on Form 8949 and Schedule D (Form 1040), as applicable. Efile tax extension free Loss from the sale or exchange of property held for personal use is not deductible. Efile tax extension free But if you had a loss from the sale or exchange of real estate held for personal use for which you received a Form 1099-S, report the transaction on Form 8949 and Schedule D, even though the loss is not deductible. Efile tax extension free See the Instructions for Schedule D (Form 1040) and the Instructions for Form 8949 for information on how to report the transaction. Efile tax extension free Long and Short Term Where you report a capital gain or loss depends on how long you own the asset before you sell or exchange it. Efile tax extension free The time you own an asset before disposing of it is the holding period. Efile tax extension free If you received a Form 1099-B, (or substitute statement) box 1c may help you determine whether the gain or loss is short-term or long-term. Efile tax extension free If you hold a capital asset 1 year or less, the gain or loss from its disposition is short term. Efile tax extension free Report it in Part I of Form 8949 and/or Schedule D, as applicable. Efile tax extension free If you hold a capital asset longer than 1 year, the gain or loss from its disposition is long term. Efile tax extension free Report it in Part II of Form 8949 and/or Schedule D, as applicable. Efile tax extension free   Table 4-1. Efile tax extension free Do I Have a Short-Term or Long-Term Gain or Loss? IF you hold the property. Efile tax extension free . Efile tax extension free . Efile tax extension free  THEN you have a. Efile tax extension free . Efile tax extension free . Efile tax extension free 1 year or less, Short-term capital gain or  loss. Efile tax extension free More than 1 year, Long-term capital gain or  loss. Efile tax extension free These distinctions are essential to correctly arrive at your net capital gain or loss. Efile tax extension free Capital losses are allowed in full against capital gains plus up to $3,000 of ordinary income. Efile tax extension free See Capital Gains Tax Rates, later. Efile tax extension free Holding period. Efile tax extension free   To figure if you held property longer than 1 year, start counting on the day following the day you acquired the property. Efile tax extension free The day you disposed of the property is part of your holding period. Efile tax extension free Example. Efile tax extension free If you bought an asset on June 19, 2012, you should start counting on June 20, 2012. Efile tax extension free If you sold the asset on June 19, 2013, your holding period is not longer than 1 year, but if you sold it on June 20, 2013, your holding period is longer than 1 year. Efile tax extension free Patent property. Efile tax extension free   If you dispose of patent property, you generally are considered to have held the property longer than 1 year, no matter how long you actually held it. Efile tax extension free For more information, see Patents in chapter 2. Efile tax extension free Inherited property. Efile tax extension free   If you inherit property, you are considered to have held the property longer than 1 year, regardless of how long you actually held it. Efile tax extension free Installment sale. Efile tax extension free   The gain from an installment sale of an asset qualifying for long-term capital gain treatment in the year of sale continues to be long term in later tax years. Efile tax extension free If it is short term in the year of sale, it continues to be short term when payments are received in later tax years. Efile tax extension free    The date the installment payment is received determines the capital gains rate that should be applied not the date the asset was sold under an installment contract. Efile tax extension free Nontaxable exchange. Efile tax extension free   If you acquire an asset in exchange for another asset and your basis for the new asset is figured, in whole or in part, by using your basis in the old property, the holding period of the new property includes the holding period of the old property. Efile tax extension free That is, it begins on the same day as your holding period for the old property. Efile tax extension free Example. Efile tax extension free You bought machinery on December 4, 2012. Efile tax extension free On June 4, 2013, you traded this machinery for other machinery in a nontaxable exchange. Efile tax extension free On December 5, 2013, you sold the machinery you got in the exchange. Efile tax extension free Your holding period for this machinery began on December 5, 2012. Efile tax extension free Therefore, you held it longer than 1 year. Efile tax extension free Corporate liquidation. Efile tax extension free   The holding period for property you receive in a liquidation generally starts on the day after you receive it if gain or loss is recognized. Efile tax extension free Profit-sharing plan. Efile tax extension free   The holding period of common stock withdrawn from a qualified contributory profit-sharing plan begins on the day following the day the plan trustee delivered the stock to the transfer agent with instructions to reissue the stock in your name. Efile tax extension free Gift. Efile tax extension free   If you receive a gift of property and your basis in it is figured using the donor's basis, your holding period includes the donor's holding period. Efile tax extension free For more information on basis, see Publication 551, Basis of Assets. Efile tax extension free Real property. Efile tax extension free   To figure how long you held real property, start counting on the day after you received title to it or, if earlier, the day after you took possession of it and assumed the burdens and privileges of ownership. Efile tax extension free   However, taking possession of real property under an option agreement is not enough to start the holding period. Efile tax extension free The holding period cannot start until there is an actual contract of sale. Efile tax extension free The holding period of the seller cannot end before that time. Efile tax extension free Repossession. Efile tax extension free   If you sell real property but keep a security interest in it and then later repossess it, your holding period for a later sale includes the period you held the property before the original sale, as well as the period after the repossession. Efile tax extension free Your holding period does not include the time between the original sale and the repossession. Efile tax extension free That is, it does not include the period during which the first buyer held the property. Efile tax extension free Nonbusiness bad debts. Efile tax extension free   Nonbusiness bad debts are short-term capital losses. Efile tax extension free For information on nonbusiness bad debts, see chapter 4 of Publication 550. Efile tax extension free    Net Gain or Loss The totals for short-term capital gains and losses and the totals for long-term capital gains and losses must be figured separately. Efile tax extension free Net short-term capital gain or loss. Efile tax extension free   Combine your short-term capital gains and losses, including your share of short-term capital gains or losses from partnerships, S corporations, and fiduciaries and any short-term capital loss carryover. Efile tax extension free Do this by adding all your short-term capital gains. Efile tax extension free Then add all your short-term capital losses. Efile tax extension free Subtract the lesser total from the other. Efile tax extension free The result is your net short-term capital gain or loss. Efile tax extension free Net long-term capital gain or loss. Efile tax extension free   Follow the same steps to combine your long-term capital gains and losses. Efile tax extension free Include the following items. Efile tax extension free Net section 1231 gain from Part I, Form 4797, after any adjustment for nonrecaptured section 1231 losses from prior tax years. Efile tax extension free Capital gain distributions from regulated investment companies (mutual funds) and real estate investment trusts. Efile tax extension free Your share of long-term capital gains or losses from partnerships, S corporations, and fiduciaries. Efile tax extension free Any long-term capital loss carryover. Efile tax extension free The result from combining these items with other long-term capital gains and losses is your net long-term capital gain or loss. Efile tax extension free Net gain. Efile tax extension free   If the total of your capital gains is more than the total of your capital losses, the difference is taxable. Efile tax extension free Different tax rates may apply to the part that is a net capital gain. Efile tax extension free See Capital Gains Tax Rates, later. Efile tax extension free Net loss. Efile tax extension free   If the total of your capital losses is more than the total of your capital gains, the difference is deductible. Efile tax extension free But there are limits on how much loss you can deduct and when you can deduct it. Efile tax extension free See Treatment of Capital Losses, next. Efile tax extension free    Treatment of Capital Losses If your capital losses are more than your capital gains, you can deduct the difference as a capital loss deduction even if you do not have ordinary income to offset it. Efile tax extension free The yearly limit on the amount of the capital loss you can deduct is $3,000 ($1,500 if you are married and file a separate return). Efile tax extension free Table 4-2. Efile tax extension free Holding Period for Different Types of Acquisitions Type of acquisition: When your holding period starts: Stocks and bonds bought on a securities market Day after trading date you bought security. Efile tax extension free Ends on trading date you sold security. Efile tax extension free U. Efile tax extension free S. Efile tax extension free Treasury notes and bonds If bought at auction, day after notification of bid acceptance. Efile tax extension free If bought through subscription, day after subscription was submitted. Efile tax extension free Nontaxable exchanges Day after date you acquired old property. Efile tax extension free Gift If your basis is giver's adjusted basis, same day as giver's holding period began. Efile tax extension free If your basis is FMV, day after date of gift. Efile tax extension free Real property bought Generally, day after date you received title to the property. Efile tax extension free Real property repossessed Day after date you originally received title to the property, but does not include time between the original sale and date of repossession. Efile tax extension free Capital loss carryover. Efile tax extension free   Generally, you have a capital loss carryover if either of the following situations applies to you. Efile tax extension free Your net loss is more than the yearly limit. Efile tax extension free Your taxable income without your deduction for exemptions is less than zero. Efile tax extension free If either of these situations applies to you for 2013, see Capital Losses under Reporting Capital Gains and Losses in chapter 4 of Publication 550 to figure the amount you can carryover to 2014. Efile tax extension free Example. Efile tax extension free Bob and Gloria Sampson sold property in 2013. Efile tax extension free The sale resulted in a capital loss of $7,000. Efile tax extension free The Sampsons had no other capital transactions. Efile tax extension free On their joint 2013 return, the Sampsons deduct $3,000, the yearly limit. Efile tax extension free They had taxable income of $2,000. Efile tax extension free The unused part of the loss, $4,000 ($7,000 − $3,000), is carried over to 2014. Efile tax extension free If the Sampsons' capital loss had been $2,000, it would not have been more than the yearly limit. Efile tax extension free Their capital loss deduction would have been $2,000. Efile tax extension free They would have no carryover to 2014. Efile tax extension free Short-term and long-term losses. Efile tax extension free   When you carry over a loss, it retains its original character as either long term or short term. Efile tax extension free A short-term loss you carry over to the next tax year is added to short-term losses occurring in that year. Efile tax extension free A long-term loss you carry over to the next tax year is added to long-term losses occurring in that year. Efile tax extension free A long-term capital loss you carry over to the next year reduces that year's long-term gains before its short-term gains. Efile tax extension free   If you have both short-term and long-term losses, your short-term losses are used first against your allowable capital loss deduction. Efile tax extension free If, after using your short-term losses, you have not reached the limit on the capital loss deduction, use your long-term losses until you reach the limit. Efile tax extension free To figure your capital loss carryover from 2013 to 2014 use the Capital Loss Carryover Worksheet in the 2013 Instructions for Schedule D (Form 1040). Efile tax extension free Joint and separate returns. Efile tax extension free   On a joint return, the capital gains and losses of spouses are figured as the gains and losses of an individual. Efile tax extension free If you are married and filing a separate return, your yearly capital loss deduction is limited to $1,500. Efile tax extension free Neither you nor your spouse can deduct any part of the other's loss. Efile tax extension free   If you and your spouse once filed separate returns and are now filing a joint return, combine your separate capital loss carryovers. Efile tax extension free However, if you and your spouse once filed jointly and are now filing separately, any capital loss carryover from the joint return can be deducted only on the return of the spouse who actually had the loss. Efile tax extension free Death of taxpayer. Efile tax extension free   Capital losses cannot be carried over after a taxpayer's death. Efile tax extension free They are deductible only on the final income tax return filed on the decedent's behalf. Efile tax extension free The yearly limit discussed earlier still applies in this situation. Efile tax extension free Even if the loss is greater than the limit, the decedent's estate cannot deduct the difference or carry it over to following years. Efile tax extension free Corporations. Efile tax extension free   A corporation can deduct capital losses only up to the amount of its capital gains. Efile tax extension free In other words, if a corporation has a net capital loss, it cannot be deducted in the current tax year. Efile tax extension free It must be carried to other tax years and deducted from capital gains occurring in those years. Efile tax extension free For more information, see Publication 542. Efile tax extension free Capital Gains Tax Rates The tax rates that apply to a net capital gain are generally lower than the tax rates that apply to other income. Efile tax extension free These lower rates are called the maximum capital gains rates. Efile tax extension free The term “net capital gain” means the amount by which your net long-term capital gain for the year is more than your net short-term capital loss. Efile tax extension free For 2013, the maximum tax rates for individuals are 0%, 15%, 20%, 25%, and 28%. Efile tax extension free Also, individuals, use the Qualified Dividends and Capital Gain Worksheet in the Instructions for Form 1040, or the Schedule D Tax Computation Worksheet in the Instructions for Schedule D (Form 1040) (whichever applies) to figure your tax if you have qualified dividends or net capital gain. Efile tax extension free For more information, see chapter 4 of Publication 550. Efile tax extension free Also see the Instructions for Schedule D (Form 1040). Efile tax extension free Unrecaptured section 1250 gain. Efile tax extension free   Generally, this is the part of any long-term capital gain on section 1250 property (real property) that is due to depreciation. Efile tax extension free Unrecaptured section 1250 gain cannot be more than the net section 1231 gain or include any gain otherwise treated as ordinary income. Efile tax extension free Use the worksheet in the Schedule D instructions to figure your unrecaptured section 1250 gain. Efile tax extension free For more information about section 1250 property and net section 1231 gain, see chapter 3. Efile tax extension free Form 4797 Use Form 4797 to report: The sale or exchange of: Property used in your trade or business; Depreciable and amortizable property; Oil, gas, geothermal, or other mineral properties; and Section 126 property. Efile tax extension free The involuntary conversion (from other than casualty or theft) of property used in your trade or business and capital assets held in connection with a trade or business or a transaction entered into for profit. Efile tax extension free The disposition of noncapital assets (other than inventory or property held primarily for sale to customers in the ordinary course of your trade or business). Efile tax extension free The disposition of capital assets not reported on Schedule D. Efile tax extension free The gain or loss (including any related recapture) for partners and S corporation shareholders from certain section 179 property dispositions by partnerships (other than electing large partnerships) and S corporations. Efile tax extension free The computation of recapture amounts under sections 179 and 280F(b)(2) when the business use of section 179 or listed property decreases to 50% or less. Efile tax extension free Gains or losses treated as ordinary gains or losses, if you are a trader in securities or commodities and made a mark-to-market election under Internal Revenue Code section 475(f). Efile tax extension free You can use Form 4797 with Form 1040, 1065, 1120, or 1120S. Efile tax extension free Section 1231 gains and losses. Efile tax extension free   Show any section 1231 gains and losses in Part I. Efile tax extension free Carry a net gain to Schedule D (Form 1040) as a long-term capital gain. Efile tax extension free Carry a net loss to Part II of Form 4797 as an ordinary loss. Efile tax extension free   If you had any nonrecaptured net section 1231 losses from the preceding 5 tax years, reduce your net gain by those losses and report the amount of the reduction as an ordinary gain in Part II. Efile tax extension free Report any remaining gain on Schedule D (Form 1040). Efile tax extension free See Section 1231 Gains and Losses in chapter 3. Efile tax extension free Ordinary gains and losses. Efile tax extension free   Show any ordinary gains and losses in Part II. Efile tax extension free This includes a net loss or a recapture of losses from prior years figured in Part I of Form 4797. Efile tax extension free It also includes ordinary gain figured in Part III. Efile tax extension free Mark-to-market election. Efile tax extension free   If you made a mark-to-market election, you should report all gains and losses from trading as ordinary gains and losses in Part II of Form 4797, instead of as capital gains and losses on Form 8949 and Schedule D (Form 1040). Efile tax extension free See the Instructions for Form 4797. Efile tax extension free Also see Special Rules for Traders in Securities, in chapter 4 of Publication 550. Efile tax extension free Ordinary income from depreciation. Efile tax extension free   Figure the ordinary income from depreciation on personal property and additional depreciation on real property (as discussed in chapter 3) in Part III. Efile tax extension free Carry the ordinary income to Part II of Form 4797 as an ordinary gain. Efile tax extension free Carry any remaining gain to Part I as section 1231 gain, unless it is from a casualty or theft. Efile tax extension free Carry any remaining gain from a casualty or theft to Form 4684. Efile tax extension free Prev  Up  Next   Home   More Online Publications
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The Efile Tax Extension Free

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