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File 2010 State Taxes

Tax Form 1040 Ez2012 Tax AmendmentHttp Www Irs Gov Efile2010 Form 1040Amended State Tax ReturnInstructions Michigan 2012 Mi 1040xFree Irs1040 X 2011When Amend Tax ReturnState Amended Form1040ez Form Online2011 Tax 1040 FormFile 2011 State Taxes Free1040ez 2012 FormFiling 2012 Tax Return LateFree Tax Filing For Low IncomeFree Income Tax ServiceHow To File An Amended Tax Return For 2010Free Online Tax Filing For 2011Irs Extension Form 2012Filing 2007 Taxes Late OnlineHrblock ComBerkheimer Online Tax FilingHow Can I Do My 2012 Federal Tax Return With H&r BlockTax Forms 20071040 FormIrs 1040x Form DownloadGeorgia State Income Tax Forms 2012Irs Gov Free File Federal State TaxesHow Do I File My 2012 Taxes Online2010 Income Tax Table1040 Easy FormUnfiled Tax ReturnsI Need To Amend My 2010 TaxesState Income Tax ReturnForm 1040nr EzEfileFile Income Tax Online FreeWhere Can I File My 2012 Taxes Online2012 Federal 1040ez Form

File 2010 State Taxes

File 2010 state taxes Part Five -   Deducción Estándar y Deducciones Detalladas Después de calcular su ingreso bruto ajustado, entonces puede restar las deducciones utilizadas para calcular los ingresos tributables. File 2010 state taxes Puede restar la deducción estándar o las deducciones detalladas. File 2010 state taxes Las deducciones detalladas son deducciones por determinados gastos enumerados en el Anexo A (Formulario 1040). File 2010 state taxes Los diez capítulos de esta sección tratan sobre la deducción estándar, cada deducción detallada y el límite sobre algunas de sus deducciones detalladas si su ingreso bruto ajustado es mayor que ciertas cantidades. File 2010 state taxes Vea el capítulo 20 para saber qué factores debe tener en cuenta al decidir si debe restar o no la deducción estándar o las deducciones detalladas. File 2010 state taxes Table of Contents 20. File 2010 state taxes   Deducción EstándarQué Hay de Nuevo Introduction Cantidad de la Deducción Estándar Deducción Estándar para DependientesDefinición del ingreso del trabajo. File 2010 state taxes Quién Debe Detallar las DeduccionesCuándo detallar las deducciones. File 2010 state taxes Personas casadas que presentan la declaración por separado. File 2010 state taxes 21. File 2010 state taxes   Gastos Médicos y DentalesQué Hay de Nuevo Introduction Useful Items - You may want to see: ¿Qué Son Gastos Médicos? ¿Qué Gastos Puede Incluir Este Año?Estados donde rige la ley de los bienes gananciales. File 2010 state taxes ¿Qué Cantidad de los Gastos Puede Deducir? ¿De Qué Personas Puede Incluir Gastos Médicos?Usted Cónyuge Dependiente Difuntos ¿Qué Gastos Médicos se Pueden Incluir?Primas de Seguros Comidas y Alojamiento Transporte Gastos del Cuidado de un Dependiente Incapacitado ¿Cómo se Tratan los Reembolsos?Reembolso de Seguros Indemnizaciones por Lesiones Personales Cómo Calcular y Reclamar la Deducción en su Declaración de Impuestos¿Qué Formulario Debe Usar para la Declaración? Gastos de Trabajo Relacionados con un Impedimento Costos del Seguro Médico para Personas que Trabajan por Cuenta Propia 22. File 2010 state taxes   ImpuestosIntroductionGobierno tribal de indios estadounidenses. File 2010 state taxes Useful Items - You may want to see: Requisitos para Deducir Todo Impuesto Impuestos sobre los IngresosImpuestos Estatales y Locales sobre los Ingresos Impuestos Extranjeros sobre los Ingresos Impuestos Generales sobre las VentasVehículos de motor. File 2010 state taxes Impuestos sobre Bienes RaícesImpuestos sobre bienes raíces de años anteriores. File 2010 state taxes Ejemplos. File 2010 state taxes Formulario 1099-S. File 2010 state taxes Cantidades Relacionadas con Bienes Raíces que no Puede Deducir Impuestos sobre Bienes Muebles Impuestos y Cargos que no Puede Deducir Dónde se Anotan las Deducciones 23. File 2010 state taxes   Gastos de InteresesIntroduction Useful Items - You may want to see: Intereses Hipotecarios de ViviendaCantidad Deducible Puntos Primas de Seguro Hipotecario Formulario 1098, Estado de Cuenta de los Intereses Hipotecarios Intereses Procedentes de InversionesBienes de Inversión Asignación de Gastos de Intereses Límite sobre la Deducción Cantidades que No Puede DeducirIntereses Personales Asignación de Intereses Cómo Hacer la DeclaraciónMás de un prestatario. File 2010 state taxes Fondos procedentes de una hipoteca utilizados para negocios o inversiones. File 2010 state taxes 24. File 2010 state taxes   DonacionesIntroduction Useful Items - You may want to see: Organizaciones que Reúnen los Requisitos para Recibir Donaciones DeduciblesTipos de Organizaciones Calificadas Donaciones que Puede DeducirDonaciones de las Cuales Usted se Beneficia Gastos Pagados a Nombre de un Estudiante que Vive con Usted Gastos de Bolsillo al Prestar Servicios Donaciones que no Puede DeducirDonaciones Hechas a Personas Físicas Donaciones Hechas a Organizaciones no Calificadas Donaciones de las Cuales Usted se Beneficia Valor de Tiempo o Servicios Gastos Personales Cargos de Tasación Donaciones de BienesExcepción. File 2010 state taxes Artículos domésticos. File 2010 state taxes Deducción de más de $500. File 2010 state taxes Formulario 1098-C. File 2010 state taxes Se acerca el plazo para la presentación de la declaración y aún no tiene el Formulario 1098-C. File 2010 state taxes Excepción 1: vehículo usado o mejorado por la organización. File 2010 state taxes Excepción 2: vehículo donado o vendido a una persona necesitada. File 2010 state taxes Deducción de $500 o menos. File 2010 state taxes Derecho al uso de los bienes. File 2010 state taxes Bienes muebles tangibles. File 2010 state taxes Intereses futuros. File 2010 state taxes Determinación del Valor Justo de Mercado Donación de Bienes Cuyo Valor ha Disminuido Donación de Bienes Cuyo Valor ha Aumentado Cuándo Puede Deducir sus DonacionesCheques. File 2010 state taxes Mensaje de texto. File 2010 state taxes Tarjeta de crédito. File 2010 state taxes Pago telefónico. File 2010 state taxes Título de acciones. File 2010 state taxes Pagaré. File 2010 state taxes Opción. File 2010 state taxes Fondos de un préstamo. File 2010 state taxes Límites sobre DeduccionesCantidades Trasladadas al Año Siguiente Documentación que se Debe MantenerDonaciones en Efectivo Donaciones que no Sean en Efectivo Gastos de Bolsillo Cómo Declarar las Donaciones Caritativas 25. File 2010 state taxes   Pérdidas por Hecho Fortuito y Robo no Relacionadas con los NegociosQué Hay de Nuevo Introduction Useful Items - You may want to see: Hecho FortuitoMascota de la familia. File 2010 state taxes Deterioro progresivo. File 2010 state taxes Daños ocasionados por paneles de yeso (drywall) corrosivos. File 2010 state taxes Robo Pérdidas de Depósitos Comprobación de las Pérdidas Cómo Calcular una PérdidaDisminución del Valor Justo de Mercado Base Ajustada Seguro y Otros Reembolsos Un Solo Hecho Fortuito en Bienes Múltiples Límites de la DeducciónRegla de los $100 Regla del 10% Cuándo Declarar Ganancias y PérdidasPérdidas en Zonas de Desastre Cómo Declarar Ganancias y Pérdidas 26. File 2010 state taxes   Gastos de Automóvil y Otros Gastos de Negocio del EmpleadoQué Hay de Nuevo Introduction Useful Items - You may want to see: Gastos de ViajeViajes Lejos de Su Domicilio Domicilio Tributario Trabajo o Asignación Temporal ¿Qué Gastos de Viaje se Pueden Deducir? Viajes en los Estados Unidos Viajes Fuera de los Estados Unidos Convenciones Gastos de EntretenimientoLímite del 50% ¿Qué Gastos de Entretenimiento se Pueden Deducir? ¿Qué Gastos de Entretenimiento no se Pueden Deducir? Gastos por Regalos Gastos de TransportePersonal en Reserva de las Fuerzas Armadas. File 2010 state taxes Cargos de estacionamiento. File 2010 state taxes Publicidad en el automóvil. File 2010 state taxes Uso compartido de automóviles. File 2010 state taxes Transporte de herramientas o instrumentos. File 2010 state taxes Gastos de desplazamiento de sindicalistas desde el centro del sindicato. File 2010 state taxes Gastos de Automóvil Mantenimiento de DocumentaciónCómo Demostrar los Gastos Cuánto Tiempo Tiene que Guardar Documentación y Recibos Cómo Hacer la DeclaraciónRegalos. File 2010 state taxes Empleados estatutarios. File 2010 state taxes Reembolsos Cómo Llenar los Formularios 2106 y 2106-EZ Reglas Especiales 27. File 2010 state taxes   Beneficios Tributarios para Estudios Relacionados con el TrabajoQué Hay de Nuevo Introduction Useful Items - You may want to see: Estudios Relacionados con el Trabajo que Reúnen los Requisitos de la DeducciónEstudios Requeridos por el Empleador o por Ley Estudios para Mantener o Mejorar Destrezas Estudios para Satisfacer los Requisitos Mínimos Estudios que lo Capacitan para un Nuevo Oficio o Negocio Qué Gastos se Pueden Deducir Reembolso no reclamado. File 2010 state taxes Gastos de Transporte Gastos de Viaje No se Permiten Beneficios Dobles Reembolsos Cómo Deducir Gastos de NegociosPersonas que Trabajan por Cuenta Propia Empleados Artistas del Espectáculo y Funcionarios a los que se les Pagan Honorarios Gastos de Trabajo Relacionados con un Impedimento Documentación 28. File 2010 state taxes   Deducciones MisceláneasQué Hay de Nuevo Introduction Useful Items - You may want to see: Deducciones Sujetas al Límite del 2%Gastos del Empleado no Reembolsados (Línea 21) Costos de la Preparación de la Declaración de Impuestos (Línea 22) Otros Gastos (Línea 23) Deducciones no Sujetas al Límite del 2%Lista de Deducciones Gastos no DeduciblesLista de Gastos no Deducibles 29. File 2010 state taxes   Límite sobre Deducciones DetalladasIntroduction Useful Items - You may want to see: ¿Está Usted Sujeto al Límite? ¿Qué Deducciones Detalladas Están Limitadas? ¿Qué Deducciones Detalladas no Están Limitadas? ¿Cómo se Calcula el Límite?Ejemplo Prev  Up  Next   Home   More Online Publications
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The File 2010 State Taxes

File 2010 state taxes 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. File 2010 state taxes Appendix A — Summary Record of Traditional IRA(s) for 2013 and Worksheet for Determining Required Minimum Distributions. File 2010 state taxes Appendix B — Worksheets you use if you receive social security benefits and are subject to the IRA deduction phaseout rules. File 2010 state taxes A filled-in example is included. File 2010 state taxes Worksheet 1, Computation of Modified AGI. File 2010 state taxes Worksheet 2, Computation of Traditional IRA Deduction for 2013. File 2010 state taxes Worksheet 3, Computation of Taxable Social Security Benefits. File 2010 state taxes Comprehensive Example and completed worksheets. File 2010 state taxes Appendix C — Life Expectancy Tables. File 2010 state taxes 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. File 2010 state taxes Table I (Single Life Expectancy). File 2010 state taxes Table II (Joint Life and Last Survivor Expectancy). File 2010 state taxes Table III (Uniform Lifetime). File 2010 state taxes Appendix A. File 2010 state taxes Summary Record of Traditional IRA(s) for 2013   Name ______________________________________ I was □ covered □ not covered by my employer's retirement plan during the year. File 2010 state taxes 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. File 2010 state taxes         2. File 2010 state taxes         3. File 2010 state taxes         4. File 2010 state taxes         5. File 2010 state taxes         6. File 2010 state taxes         7. File 2010 state taxes         8. File 2010 state taxes         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. File 2010 state taxes             2. File 2010 state taxes             3. File 2010 state taxes             4. File 2010 state taxes             5. File 2010 state taxes             6. File 2010 state taxes             7. File 2010 state taxes             8. File 2010 state taxes             Total               Basis of all traditional IRAs for 2013 and earlier years (from Form 8606, line 14) $ Note. File 2010 state taxes You should keep copies of your income tax return, and Forms W-2, 8606, and 5498. File 2010 state taxes Appendix A. File 2010 state taxes (Continued) Worksheet for Determining Required Minimum Distributions 1. File 2010 state taxes Age 70½ 71½ 72½ 73½ 74½ 2. File 2010 state taxes Year age was reached           3. File 2010 state taxes Value of IRA at the close of business on  December 31 of the year immediately prior to the year on line 21           4. File 2010 state taxes Distribution period from Table III or life expectancy  from Life Expectancy Table I or Table II2           5. File 2010 state taxes Required distribution (divide line 3 by line 4)3                         1. File 2010 state taxes Age 75½ 76½ 77½ 78½ 79½ 2. File 2010 state taxes Year age was reached           3. File 2010 state taxes Value of IRA at the close of business on  December 31 of the year immediately prior to the year on line 21           4. File 2010 state taxes Distribution period from Table III or life expectancy from Life Expectancy Table I or Table II2           5. File 2010 state taxes Required distribution (divide line 3 by line 4)3                         1. File 2010 state taxes Age 80½ 81½ 82½ 83½ 84½ 2. File 2010 state taxes Year age was reached           3. File 2010 state taxes Value of IRA at the close of business on  December 31 of the year immediately prior to the year on line 21           4. File 2010 state taxes Distribution period from Table III or life expectancy from Life Expectancy Table I or Table II2           5. File 2010 state taxes Required distribution (divide line 3 by line 4)3                         1. File 2010 state taxes Age 85½ 86½ 87½ 88½ 89½ 2. File 2010 state taxes Year age was reached           3. File 2010 state taxes Value of IRA at the close of business on  December 31 of the year immediately prior to the year on line 21           4. File 2010 state taxes Distribution period from Table III or life expectancy from Life Expectancy Table I or Table II2           5. File 2010 state taxes 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. File 2010 state taxes 2Use the appropriate life expectancy or distribution period for each year and for each IRA. File 2010 state taxes 3If you have more than one IRA, you must withdraw an amount equal to the total of the required distributions figured for each IRA. File 2010 state taxes You can, however, withdraw the total from one IRA or from more than one IRA. File 2010 state taxes Appendix B. File 2010 state taxes 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. File 2010 state taxes (See Are You Covered by an Employer Plan? in chapter 1. File 2010 state taxes )  Use Worksheet 1 to figure your modified adjusted gross income. File 2010 state taxes This amount is needed in the computation of your IRA deduction, if any, which is figured using Worksheet 2. File 2010 state taxes   The IRA deduction figured using Worksheet 2 is entered on your tax return. File 2010 state taxes Worksheet 1 Computation of Modified AGI (For use only by taxpayers who receive social security benefits)   Filing Status — Check only one box:  □ A. File 2010 state taxes Married filing jointly  □ B. File 2010 state taxes Single, Head of Household, Qualifying Widow(er), or Married filing separately and  lived apart from your spouse during the entire year  □ C. File 2010 state taxes Married filing separately and lived with your spouse at any time during the year     1. File 2010 state taxes 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. File 2010 state taxes )  1. File 2010 state taxes   2. File 2010 state taxes Enter the amount in box 5 of all Forms SSA-1099 and Forms RRB-1099  2. File 2010 state taxes   3. File 2010 state taxes Enter one-half of line 2  3. File 2010 state taxes   4. File 2010 state taxes Enter the amount of any foreign earned income exclusion, foreign housing exclusion, U. File 2010 state taxes S. File 2010 state taxes 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. File 2010 state taxes   5. File 2010 state taxes Enter the amount of any tax-exempt interest reported on line 8b of Form 1040 or 1040A  5. File 2010 state taxes   6. File 2010 state taxes Add lines 1, 3, 4, and 5  6. File 2010 state taxes   7. File 2010 state taxes Enter the amount listed below for your filing status. File 2010 state taxes $32,000 if you checked box A above. File 2010 state taxes $25,000 if you checked box B above. File 2010 state taxes $0 if you checked box C above. File 2010 state taxes  7. File 2010 state taxes   8. File 2010 state taxes Subtract line 7 from line 6. File 2010 state taxes If zero or less, enter -0- on this line  8. File 2010 state taxes   9. File 2010 state taxes If line 8 is zero, skip to line 17, enter -0-, and continue with line 18. File 2010 state taxes   If line 8 is more than zero, enter the amount listed below for your filing status. File 2010 state taxes $12,000 if you checked box A above. File 2010 state taxes $9,000 if you checked box B above. File 2010 state taxes $0 if you checked box C above  9. File 2010 state taxes   10. File 2010 state taxes Subtract line 9 from line 8. File 2010 state taxes If zero or less, enter -0-  10. File 2010 state taxes   11. File 2010 state taxes Enter the smaller of line 8 or line 9  11. File 2010 state taxes   12. File 2010 state taxes Enter one-half of line 11  12. File 2010 state taxes   13. File 2010 state taxes Enter the smaller of line 3 or line 12  13. File 2010 state taxes   14. File 2010 state taxes Multiply line 10 by . File 2010 state taxes 85. File 2010 state taxes If line 10 is zero, enter -0-  14. File 2010 state taxes   15. File 2010 state taxes Add lines 13 and 14  15. File 2010 state taxes   16. File 2010 state taxes Multiply line 2 by . File 2010 state taxes 85  16. File 2010 state taxes   17. File 2010 state taxes Taxable benefits to be included in modified AGI for traditional IRA deduction purposes. File 2010 state taxes  Enter the smaller of line 15 or line 16  17. File 2010 state taxes   18. File 2010 state taxes 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. File 2010 state taxes   19. File 2010 state taxes Modified AGI for determining your reduced traditional IRA deduction — add lines 1, 17, and 18. File 2010 state taxes Enter here and on line 2 of Worksheet 2, next  19. File 2010 state taxes   Appendix B. File 2010 state taxes (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 . File 2010 state taxes . File 2010 state taxes . File 2010 state taxes AND your modified AGI is over . File 2010 state taxes . File 2010 state taxes . File 2010 state taxes THEN enter on line 1 below . File 2010 state taxes . File 2010 state taxes . File 2010 state taxes                 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. File 2010 state taxes Skip this worksheet, proceed to Worksheet 3, and enter your IRA deduction on line 2 of Worksheet 3. File 2010 state taxes  **If you did not live with your spouse at any time during the year, consider your filing status as single. File 2010 state taxes  Note. File 2010 state taxes If you were married and you or your spouse worked and you both contributed to IRAs, figure the deduction for each of you separately. File 2010 state taxes               1. File 2010 state taxes Enter the applicable amount from above 1. File 2010 state taxes   2. File 2010 state taxes Enter your modified AGI from Worksheet 1, line 19 2. File 2010 state taxes     Note. File 2010 state taxes If line 2 is equal to or more than the amount on line 1, stop here; your traditional IRA contributions are not deductible. File 2010 state taxes Proceed to Worksheet 3. File 2010 state taxes     3. File 2010 state taxes Subtract line 2 from line 1 3. File 2010 state taxes   4. File 2010 state taxes Multiply line 3 by the percentage below that applies to you. File 2010 state taxes If the result is not a multiple of $10, round it to the next highest multiple of $10. File 2010 state taxes (For example, $611. File 2010 state taxes 40 is rounded to $620. File 2010 state taxes ) However, if the result is less than $200, enter $200. File 2010 state taxes       Married filing jointly or qualifying widow(er) and you are covered by an employer plan, multiply line 3 by 27. File 2010 state taxes 5%  (. File 2010 state taxes 275) (by 32. File 2010 state taxes 5% (. File 2010 state taxes 325) if you are age 50 or older). File 2010 state taxes All others, multiply line 3 by 55% (. File 2010 state taxes 55) (by 65% (. File 2010 state taxes 65) if you are age 50 or older). File 2010 state taxes 4. File 2010 state taxes   5. File 2010 state taxes 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). File 2010 state taxes 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. File 2010 state taxes   6. File 2010 state taxes 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. File 2010 state taxes   7. File 2010 state taxes Deduction. File 2010 state taxes Compare lines 4, 5, and 6. File 2010 state taxes Enter the smallest amount here (or a smaller amount if you choose). File 2010 state taxes Enter this amount on the Form 1040 or 1040A line for your IRA. File 2010 state taxes (If the amount on line 6 is more than the amount on line 7, complete line 8. File 2010 state taxes ) 7. File 2010 state taxes   8. File 2010 state taxes Nondeductible contributions. File 2010 state taxes Subtract line 7 from line 5 or 6, whichever is smaller. File 2010 state taxes Enter the result here and on line 1 of your Form 8606, Nondeductible IRAs. File 2010 state taxes 8. File 2010 state taxes   Appendix B. File 2010 state taxes (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. File 2010 state taxes Married filing jointly                   □ B. File 2010 state taxes Single, Head of Household, Qualifying Widow(er), or Married filing separately  and lived apart from your spouse during the entire year                   □ C. File 2010 state taxes Married filing separately and lived with your spouse at any time during the  year             1. File 2010 state taxes 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. File 2010 state taxes ) 1. File 2010 state taxes   2. File 2010 state taxes Deduction(s) from line 7 of Worksheet(s) 2 2. File 2010 state taxes   3. File 2010 state taxes Subtract line 2 from line 1 3. File 2010 state taxes   4. File 2010 state taxes Enter amount in box 5 of all Forms SSA-1099 and Forms RRB-1099 4. File 2010 state taxes   5. File 2010 state taxes Enter one-half of line 4 5. File 2010 state taxes   6. File 2010 state taxes Enter the amount of any foreign earned income exclusion, foreign housing exclusion, exclusion of income from U. File 2010 state taxes S. File 2010 state taxes 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. File 2010 state taxes   7. File 2010 state taxes Enter the amount of any tax-exempt interest reported on line 8b of Form 1040 or 1040A 7. File 2010 state taxes   8. File 2010 state taxes Add lines 3, 5, 6, and 7 8. File 2010 state taxes   9. File 2010 state taxes Enter the amount listed below for your filing status. File 2010 state taxes $32,000 if you checked box A above. File 2010 state taxes $25,000 if you checked box B above. File 2010 state taxes $0 if you checked box C above. File 2010 state taxes 9. File 2010 state taxes   10. File 2010 state taxes Subtract line 9 from line 8. File 2010 state taxes If zero or less, enter -0- on this line. File 2010 state taxes 10. File 2010 state taxes   11. File 2010 state taxes If line 10 is zero, stop here. File 2010 state taxes None of your social security benefits are taxable. File 2010 state taxes  If line 10 is more than zero, enter the amount listed below for your filing status. File 2010 state taxes $12,000 if you checked box A above. File 2010 state taxes $9,000 if you checked box B above. File 2010 state taxes $0 if you checked box C above. File 2010 state taxes 11. File 2010 state taxes   12. File 2010 state taxes Subtract line 11 from line 10. File 2010 state taxes If zero or less, enter -0- 12. File 2010 state taxes   13. File 2010 state taxes Enter the smaller of line 10 or line 11 13. File 2010 state taxes   14. File 2010 state taxes Enter one-half of line 13 . File 2010 state taxes 14. File 2010 state taxes   15. File 2010 state taxes Enter the smaller of line 5 or line 14 15. File 2010 state taxes   16. File 2010 state taxes Multiply line 12 by . File 2010 state taxes 85. File 2010 state taxes If line 12 is zero, enter -0- 16. File 2010 state taxes   17. File 2010 state taxes Add lines 15 and 16 17. File 2010 state taxes   18. File 2010 state taxes Multiply line 4 by . File 2010 state taxes 85 18. File 2010 state taxes   19. File 2010 state taxes Taxable social security benefits. File 2010 state taxes Enter the smaller of line 17 or line 18 19. File 2010 state taxes   Appendix B. File 2010 state taxes (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. File 2010 state taxes He is 65 years old and had 2013 wages of $89,500. File 2010 state taxes His wife did not work in 2013. File 2010 state taxes He also received social security benefits of $12,000 and made a $6,000 contribution to his traditional IRA for the year. File 2010 state taxes He had no foreign income, no tax-exempt interest, and no adjustments to income on lines 23 through 36 on his Form 1040. File 2010 state taxes He participated in a section 401(k) retirement plan at work. File 2010 state taxes  John completes worksheets 1 and 2. File 2010 state taxes Worksheet 2 shows that his 2013 IRA deduction is $4,980. File 2010 state taxes 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). File 2010 state taxes  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. File 2010 state taxes Worksheet 1 Computation of Modified AGI (For use only by taxpayers who receive social security benefits)   Filing Status — Check only one box:  ☑ A. File 2010 state taxes Married filing jointly  □ B. File 2010 state taxes Single, Head of Household, Qualifying Widow(er), or Married filing separately and lived apart from your spouse during the entire year  □ C. File 2010 state taxes Married filing separately and lived with your spouse at any time during the year     1. File 2010 state taxes 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. File 2010 state taxes ) 1. File 2010 state taxes 89,500 2. File 2010 state taxes Enter the amount in box 5 of all Forms SSA-1099 and Forms RRB-1099 2. File 2010 state taxes 12,000 3. File 2010 state taxes Enter one-half of line 2 3. File 2010 state taxes 6,000 4. File 2010 state taxes Enter the amount of any foreign earned income exclusion, foreign housing exclusion, U. File 2010 state taxes S. File 2010 state taxes 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. File 2010 state taxes 0 5. File 2010 state taxes Enter the amount of any tax-exempt interest reported on line 8b of Form 1040 or 1040A 5. File 2010 state taxes 0 6. File 2010 state taxes Add lines 1, 3, 4, and 5 6. File 2010 state taxes 95,500 7. File 2010 state taxes Enter the amount listed below for your filing status. File 2010 state taxes $32,000 if you checked box A above. File 2010 state taxes $25,000 if you checked box B above. File 2010 state taxes $0 if you checked box C above. File 2010 state taxes 7. File 2010 state taxes 32,000 8. File 2010 state taxes Subtract line 7 from line 6. File 2010 state taxes If zero or less, enter -0- on this line 8. File 2010 state taxes 63,500 9. File 2010 state taxes If line 8 is zero, skip to line 17, enter -0-, and continue with line 18. File 2010 state taxes   If line 8 is more than zero, enter the amount listed below for your filing status. File 2010 state taxes $12,000 if you checked box A above. File 2010 state taxes $9,000 if you checked box B above. File 2010 state taxes $0 if you checked box C above 9. File 2010 state taxes 12,000 10. File 2010 state taxes Subtract line 9 from line 8. File 2010 state taxes If zero or less, enter -0- 10. File 2010 state taxes 51,500 11. File 2010 state taxes Enter the smaller of line 8 or line 9 11. File 2010 state taxes 12,000 12. File 2010 state taxes Enter one-half of line 11 12. File 2010 state taxes 6,000 13. File 2010 state taxes Enter the smaller of line 3 or line 12 13. File 2010 state taxes 6,000 14. File 2010 state taxes Multiply line 10 by . File 2010 state taxes 85. File 2010 state taxes If line 10 is zero, enter -0- 14. File 2010 state taxes 43,775 15. File 2010 state taxes Add lines 13 and 14 15. File 2010 state taxes 49,775 16. File 2010 state taxes Multiply line 2 by . File 2010 state taxes 85 16. File 2010 state taxes 10,200 17. File 2010 state taxes Taxable benefits to be included in modified AGI for traditional IRA deduction purposes. File 2010 state taxes  Enter the smaller of line 15 or line 16 17. File 2010 state taxes 10,200 18. File 2010 state taxes 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. File 2010 state taxes 0 19. File 2010 state taxes Modified AGI for determining your reduced traditional IRA deduction — add lines 1, 17, and 18. File 2010 state taxes Enter here and on line 2 of Worksheet 2, next 19. File 2010 state taxes 99,700 Appendix B. File 2010 state taxes (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 . File 2010 state taxes . File 2010 state taxes . File 2010 state taxes AND your modified AGI is over . File 2010 state taxes . File 2010 state taxes . File 2010 state taxes THEN enter on line 1 below . File 2010 state taxes . File 2010 state taxes . File 2010 state taxes                 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. File 2010 state taxes Skip this worksheet, proceed to Worksheet 3, and enter your IRA deduction on line 2 of Worksheet 3. File 2010 state taxes  **If you did not live with your spouse at any time during the year, consider your filing status as single. File 2010 state taxes  Note. File 2010 state taxes If you were married and you or your spouse worked and you both contributed to IRAs, figure the deduction for each of you separately. File 2010 state taxes               1. File 2010 state taxes Enter the applicable amount from above 1. File 2010 state taxes 115,000 2. File 2010 state taxes Enter your modified AGI from Worksheet 1, line 19 2. File 2010 state taxes 99,700   Note. File 2010 state taxes If line 2 is equal to or more than the amount on line 1, stop here; your traditional IRA contributions are not deductible. File 2010 state taxes Proceed to Worksheet 3. File 2010 state taxes     3. File 2010 state taxes Subtract line 2 from line 1 3. File 2010 state taxes 15,300 4. File 2010 state taxes Multiply line 3 by the percentage below that applies to you. File 2010 state taxes If the result is not a multiple of $10, round it to the next highest multiple of $10. File 2010 state taxes (For example, $611. File 2010 state taxes 40 is rounded to $620. File 2010 state taxes ) However, if the result is less than $200, enter $200. File 2010 state taxes       Married filing jointly or qualifying widow(er) and you are covered by an employer plan, multiply line 3 by 27. File 2010 state taxes 5%  (. File 2010 state taxes 275) (by 32. File 2010 state taxes 5% (. File 2010 state taxes 325) if you are age 50 or older). File 2010 state taxes All others, multiply line 3 by 55% (. File 2010 state taxes 55) (by 65% (. File 2010 state taxes 65) if you are age 50 or older). File 2010 state taxes 4. File 2010 state taxes 4,980 5. File 2010 state taxes 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). File 2010 state taxes 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. File 2010 state taxes 89,500 6. File 2010 state taxes 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. File 2010 state taxes 6,000 7. File 2010 state taxes Deduction. File 2010 state taxes Compare lines 4, 5, and 6. File 2010 state taxes Enter the smallest amount here (or a smaller amount if you choose). File 2010 state taxes Enter this amount on the Form 1040 or 1040A line for your IRA. File 2010 state taxes (If the amount on line 6 is more than the amount on line 7, complete line 8. File 2010 state taxes ) 7. File 2010 state taxes 4,980 8. File 2010 state taxes Nondeductible contributions. File 2010 state taxes Subtract line 7 from line 5 or 6, whichever is smaller. File 2010 state taxes Enter the result here and on line 1 of your Form 8606, Nondeductible IRAs. File 2010 state taxes 8. File 2010 state taxes 1,020 Appendix B. File 2010 state taxes (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. File 2010 state taxes Married filing jointly                   □ B. File 2010 state taxes Single, Head of Household, Qualifying Widow(er), or Married filing separately  and lived apart from your spouse during the entire year                   □ C. File 2010 state taxes Married filing separately and lived with your spouse at any time during the  year             1. File 2010 state taxes 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. File 2010 state taxes ) 1. File 2010 state taxes 89,500 2. File 2010 state taxes Deduction(s) from line 7 of Worksheet(s) 2 2. File 2010 state taxes 4,980 3. File 2010 state taxes Subtract line 2 from line 1 3. File 2010 state taxes 84,520 4. File 2010 state taxes Enter amount in box 5 of all Forms SSA-1099 and Forms RRB-1099 4. File 2010 state taxes 12,000 5. File 2010 state taxes Enter one-half of line 4 5. File 2010 state taxes 6,000 6. File 2010 state taxes Enter the amount of any foreign earned income exclusion, foreign housing exclusion, exclusion of income from U. File 2010 state taxes S. File 2010 state taxes 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. File 2010 state taxes 0 7. File 2010 state taxes Enter the amount of any tax-exempt interest reported on line 8b of Form 1040 or 1040A 7. File 2010 state taxes 0 8. File 2010 state taxes Add lines 3, 5, 6, and 7 8. File 2010 state taxes 90,520 9. File 2010 state taxes Enter the amount listed below for your filing status. File 2010 state taxes $32,000 if you checked box A above. File 2010 state taxes $25,000 if you checked box B above. File 2010 state taxes $0 if you checked box C above. File 2010 state taxes 9. File 2010 state taxes 32,000 10. File 2010 state taxes Subtract line 9 from line 8. File 2010 state taxes If zero or less, enter -0- on this line. File 2010 state taxes 10. File 2010 state taxes 58,520 11. File 2010 state taxes If line 10 is zero, stop here. File 2010 state taxes None of your social security benefits are taxable. File 2010 state taxes  If line 10 is more than zero, enter the amount listed below for your filing status. File 2010 state taxes $12,000 if you checked box A above. File 2010 state taxes $9,000 if you checked box B above. File 2010 state taxes $0 if you checked box C above. File 2010 state taxes 11. File 2010 state taxes 12,000 12. File 2010 state taxes Subtract line 11 from line 10. File 2010 state taxes If zero or less, enter -0- 12. File 2010 state taxes 46,520 13. File 2010 state taxes Enter the smaller of line 10 or line 11 13. File 2010 state taxes 12,000 14. File 2010 state taxes Enter one-half of line 13 . File 2010 state taxes 14. File 2010 state taxes 6,000 15. File 2010 state taxes Enter the smaller of line 5 or line 14 15. File 2010 state taxes 6,000 16. File 2010 state taxes Multiply line 12 by . File 2010 state taxes 85. File 2010 state taxes If line 12 is zero, enter -0- 16. File 2010 state taxes 39,542 17. File 2010 state taxes Add lines 15 and 16 17. File 2010 state taxes 45,542 18. File 2010 state taxes Multiply line 4 by . File 2010 state taxes 85 18. File 2010 state taxes 10,200 19. File 2010 state taxes Taxable social security benefits. File 2010 state taxes Enter the smaller of line 17 or line 18 19. File 2010 state taxes 10,200 Appendix C. File 2010 state taxes Life Expectancy Tables   Table I (Single Life Expectancy) (For Use by Beneficiaries)         Age Life Expectancy Age Life Expectancy 0 82. File 2010 state taxes 4 28 55. File 2010 state taxes 3 1 81. File 2010 state taxes 6 29 54. File 2010 state taxes 3 2 80. File 2010 state taxes 6 30 53. File 2010 state taxes 3 3 79. File 2010 state taxes 7 31 52. File 2010 state taxes 4 4 78. File 2010 state taxes 7 32 51. File 2010 state taxes 4 5 77. File 2010 state taxes 7 33 50. File 2010 state taxes 4 6 76. File 2010 state taxes 7 34 49. File 2010 state taxes 4 7 75. File 2010 state taxes 8 35 48. File 2010 state taxes 5 8 74. File 2010 state taxes 8 36 47. File 2010 state taxes 5 9 73. File 2010 state taxes 8 37 46. File 2010 state taxes 5 10 72. File 2010 state taxes 8 38 45. File 2010 state taxes 6 11 71. File 2010 state taxes 8 39 44. File 2010 state taxes 6 12 70. File 2010 state taxes 8 40 43. File 2010 state taxes 6 13 69. File 2010 state taxes 9 41 42. File 2010 state taxes 7 14 68. File 2010 state taxes 9 42 41. File 2010 state taxes 7 15 67. File 2010 state taxes 9 43 40. File 2010 state taxes 7 16 66. File 2010 state taxes 9 44 39. File 2010 state taxes 8 17 66. File 2010 state taxes 0 45 38. File 2010 state taxes 8 18 65. File 2010 state taxes 0 46 37. File 2010 state taxes 9 19 64. File 2010 state taxes 0 47 37. File 2010 state taxes 0 20 63. File 2010 state taxes 0 48 36. File 2010 state taxes 0 21 62. File 2010 state taxes 1 49 35. File 2010 state taxes 1 22 61. File 2010 state taxes 1 50 34. File 2010 state taxes 2 23 60. File 2010 state taxes 1 51 33. File 2010 state taxes 3 24 59. File 2010 state taxes 1 52 32. File 2010 state taxes 3 25 58. File 2010 state taxes 2 53 31. File 2010 state taxes 4 26 57. File 2010 state taxes 2 54 30. File 2010 state taxes 5 27 56. File 2010 state taxes 2 55 29. File 2010 state taxes 6 Appendix C. File 2010 state taxes (Continued)   Table I (Single Life Expectancy) (For Use by Beneficiaries)         Age Life Expectancy Age Life Expectancy 56 28. File 2010 state taxes 7 84 8. File 2010 state taxes 1 57 27. File 2010 state taxes 9 85 7. File 2010 state taxes 6 58 27. File 2010 state taxes 0 86 7. File 2010 state taxes 1 59 26. File 2010 state taxes 1 87 6. File 2010 state taxes 7 60 25. File 2010 state taxes 2 88 6. File 2010 state taxes 3 61 24. File 2010 state taxes 4 89 5. File 2010 state taxes 9 62 23. File 2010 state taxes 5 90 5. File 2010 state taxes 5 63 22. File 2010 state taxes 7 91 5. File 2010 state taxes 2 64 21. File 2010 state taxes 8 92 4. File 2010 state taxes 9 65 21. File 2010 state taxes 0 93 4. File 2010 state taxes 6 66 20. File 2010 state taxes 2 94 4. File 2010 state taxes 3 67 19. File 2010 state taxes 4 95 4. File 2010 state taxes 1 68 18. File 2010 state taxes 6 96 3. File 2010 state taxes 8 69 17. File 2010 state taxes 8 97 3. File 2010 state taxes 6 70 17. File 2010 state taxes 0 98 3. File 2010 state taxes 4 71 16. File 2010 state taxes 3 99 3. File 2010 state taxes 1 72 15. File 2010 state taxes 5 100 2. File 2010 state taxes 9 73 14. File 2010 state taxes 8 101 2. File 2010 state taxes 7 74 14. File 2010 state taxes 1 102 2. File 2010 state taxes 5 75 13. File 2010 state taxes 4 103 2. File 2010 state taxes 3 76 12. File 2010 state taxes 7 104 2. File 2010 state taxes 1 77 12. File 2010 state taxes 1 105 1. File 2010 state taxes 9 78 11. File 2010 state taxes 4 106 1. File 2010 state taxes 7 79 10. File 2010 state taxes 8 107 1. File 2010 state taxes 5 80 10. File 2010 state taxes 2 108 1. File 2010 state taxes 4 81 9. File 2010 state taxes 7 109 1. File 2010 state taxes 2 82 9. File 2010 state taxes 1 110 1. File 2010 state taxes 1 83 8. File 2010 state taxes 6 111 and over 1. File 2010 state taxes 0 Appendix C. File 2010 state taxes 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. File 2010 state taxes 1 69. File 2010 state taxes 6 69. File 2010 state taxes 1 68. File 2010 state taxes 7 68. File 2010 state taxes 3 67. File 2010 state taxes 9 67. File 2010 state taxes 5 67. File 2010 state taxes 2 66. File 2010 state taxes 9 66. File 2010 state taxes 6 21 69. File 2010 state taxes 6 69. File 2010 state taxes 1 68. File 2010 state taxes 6 68. File 2010 state taxes 2 67. File 2010 state taxes 7 67. File 2010 state taxes 3 66. File 2010 state taxes 9 66. File 2010 state taxes 6 66. File 2010 state taxes 2 65. File 2010 state taxes 9 22 69. File 2010 state taxes 1 68. File 2010 state taxes 6 68. File 2010 state taxes 1 67. File 2010 state taxes 6 67. File 2010 state taxes 2 66. File 2010 state taxes 7 66. File 2010 state taxes 3 65. File 2010 state taxes 9 65. File 2010 state taxes 6 65. File 2010 state taxes 2 23 68. File 2010 state taxes 7 68. File 2010 state taxes 2 67. File 2010 state taxes 6 67. File 2010 state taxes 1 66. File 2010 state taxes 6 66. File 2010 state taxes 2 65. File 2010 state taxes 7 65. File 2010 state taxes 3 64. File 2010 state taxes 9 64. File 2010 state taxes 6 24 68. File 2010 state taxes 3 67. File 2010 state taxes 7 67. File 2010 state taxes 2 66. File 2010 state taxes 6 66. File 2010 state taxes 1 65. File 2010 state taxes 6 65. File 2010 state taxes 2 64. File 2010 state taxes 7 64. File 2010 state taxes 3 63. File 2010 state taxes 9 25 67. File 2010 state taxes 9 67. File 2010 state taxes 3 66. File 2010 state taxes 7 66. File 2010 state taxes 2 65. File 2010 state taxes 6 65. File 2010 state taxes 1 64. File 2010 state taxes 6 64. File 2010 state taxes 2 63. File 2010 state taxes 7 63. File 2010 state taxes 3 26 67. File 2010 state taxes 5 66. File 2010 state taxes 9 66. File 2010 state taxes 3 65. File 2010 state taxes 7 65. File 2010 state taxes 2 64. File 2010 state taxes 6 64. File 2010 state taxes 1 63. File 2010 state taxes 6 63. File 2010 state taxes 2 62. File 2010 state taxes 8 27 67. File 2010 state taxes 2 66. File 2010 state taxes 6 65. File 2010 state taxes 9 65. File 2010 state taxes 3 64. File 2010 state taxes 7 64. File 2010 state taxes 2 63. File 2010 state taxes 6 63. File 2010 state taxes 1 62. File 2010 state taxes 7 62. File 2010 state taxes 2 28 66. File 2010 state taxes 9 66. File 2010 state taxes 2 65. File 2010 state taxes 6 64. File 2010 state taxes 9 64. File 2010 state taxes 3 63. File 2010 state taxes 7 63. File 2010 state taxes 2 62. File 2010 state taxes 7 62. File 2010 state taxes 1 61. File 2010 state taxes 7 29 66. File 2010 state taxes 6 65. File 2010 state taxes 9 65. File 2010 state taxes 2 64. File 2010 state taxes 6 63. File 2010 state taxes 9 63. File 2010 state taxes 3 62. File 2010 state taxes 8 62. File 2010 state taxes 2 61. File 2010 state taxes 7 61. File 2010 state taxes 2 30 66. File 2010 state taxes 3 65. File 2010 state taxes 6 64. File 2010 state taxes 9 64. File 2010 state taxes 2 63. File 2010 state taxes 6 62. File 2010 state taxes 9 62. File 2010 state taxes 3 61. File 2010 state taxes 8 61. File 2010 state taxes 2 60. File 2010 state taxes 7 31 66. File 2010 state taxes 1 65. File 2010 state taxes 3 64. File 2010 state taxes 6 63. File 2010 state taxes 9 63. File 2010 state taxes 2 62. File 2010 state taxes 6 62. File 2010 state taxes 0 61. File 2010 state taxes 4 60. File 2010 state taxes 8 60. File 2010 state taxes 2 32 65. File 2010 state taxes 8 65. File 2010 state taxes 1 64. File 2010 state taxes 3 63. File 2010 state taxes 6 62. File 2010 state taxes 9 62. File 2010 state taxes 2 61. File 2010 state taxes 6 61. File 2010 state taxes 0 60. File 2010 state taxes 4 59. File 2010 state taxes 8 33 65. File 2010 state taxes 6 64. File 2010 state taxes 8 64. File 2010 state taxes 1 63. File 2010 state taxes 3 62. File 2010 state taxes 6 61. File 2010 state taxes 9 61. File 2010 state taxes 3 60. File 2010 state taxes 6 60. File 2010 state taxes 0 59. File 2010 state taxes 4 34 65. File 2010 state taxes 4 64. File 2010 state taxes 6 63. File 2010 state taxes 8 63. File 2010 state taxes 1 62. File 2010 state taxes 3 61. File 2010 state taxes 6 60. File 2010 state taxes 9 60. File 2010 state taxes 3 59. File 2010 state taxes 6 59. File 2010 state taxes 0 35 65. File 2010 state taxes 2 64. File 2010 state taxes 4 63. File 2010 state taxes 6 62. File 2010 state taxes 8 62. File 2010 state taxes 1 61. File 2010 state taxes 4 60. File 2010 state taxes 6 59. File 2010 state taxes 9 59. File 2010 state taxes 3 58. File 2010 state taxes 6 36 65. File 2010 state taxes 0 64. File 2010 state taxes 2 63. File 2010 state taxes 4 62. File 2010 state taxes 6 61. File 2010 state taxes 9 61. File 2010 state taxes 1 60. File 2010 state taxes 4 59. File 2010 state taxes 6 59. File 2010 state taxes 0 58. File 2010 state taxes 3 37 64. File 2010 state taxes 9 64. File 2010 state taxes 0 63. File 2010 state taxes 2 62. File 2010 state taxes 4 61. File 2010 state taxes 6 60. File 2010 state taxes 9 60. File 2010 state taxes 1 59. File 2010 state taxes 4 58. File 2010 state taxes 7 58. File 2010 state taxes 0 38 64. File 2010 state taxes 7 63. File 2010 state taxes 9 63. File 2010 state taxes 0 62. File 2010 state taxes 2 61. File 2010 state taxes 4 60. File 2010 state taxes 6 59. File 2010 state taxes 9 59. File 2010 state taxes 1 58. File 2010 state taxes 4 57. File 2010 state taxes 7 39 64. File 2010 state taxes 6 63. File 2010 state taxes 7 62. File 2010 state taxes 9 62. File 2010 state taxes 1 61. File 2010 state taxes 2 60. File 2010 state taxes 4 59. File 2010 state taxes 6 58. File 2010 state taxes 9 58. File 2010 state taxes 1 57. File 2010 state taxes 4 40 64. File 2010 state taxes 4 63. File 2010 state taxes 6 62. File 2010 state taxes 7 61. File 2010 state taxes 9 61. File 2010 state taxes 1 60. File 2010 state taxes 2 59. File 2010 state taxes 4 58. File 2010 state taxes 7 57. File 2010 state taxes 9 57. File 2010 state taxes 1 41 64. File 2010 state taxes 3 63. File 2010 state taxes 5 62. File 2010 state taxes 6 61. File 2010 state taxes 7 60. File 2010 state taxes 9 60. File 2010 state taxes 1 59. File 2010 state taxes 3 58. File 2010 state taxes 5 57. File 2010 state taxes 7 56. File 2010 state taxes 9 42 64. File 2010 state taxes 2 63. File 2010 state taxes 3 62. File 2010 state taxes 5 61. File 2010 state taxes 6 60. File 2010 state taxes 8 59. File 2010 state taxes 9 59. File 2010 state taxes 1 58. File 2010 state taxes 3 57. File 2010 state taxes 5 56. File 2010 state taxes 7 43 64. File 2010 state taxes 1 63. File 2010 state taxes 2 62. File 2010 state taxes 4 61. File 2010 state taxes 5 60. File 2010 state taxes 6 59. File 2010 state taxes 8 58. File 2010 state taxes 9 58. File 2010 state taxes 1 57. File 2010 state taxes 3 56. File 2010 state taxes 5 44 64. File 2010 state taxes 0 63. File 2010 state taxes 1 62. File 2010 state taxes 2 61. File 2010 state taxes 4 60. File 2010 state taxes 5 59. File 2010 state taxes 6 58. File 2010 state taxes 8 57. File 2010 state taxes 9 57. File 2010 state taxes 1 56. File 2010 state taxes 3 45 64. File 2010 state taxes 0 63. File 2010 state taxes 0 62. File 2010 state taxes 2 61. File 2010 state taxes 3 60. File 2010 state taxes 4 59. File 2010 state taxes 5 58. File 2010 state taxes 6 57. File 2010 state taxes 8 56. File 2010 state taxes 9 56. File 2010 state taxes 1 46 63. File 2010 state taxes 9 63. File 2010 state taxes 0 62. File 2010 state taxes 1 61. File 2010 state taxes 2 60. File 2010 state taxes 3 59. File 2010 state taxes 4 58. File 2010 state taxes 5 57. File 2010 state taxes 7 56. File 2010 state taxes 8 56. File 2010 state taxes 0 47 63. File 2010 state taxes 8 62. File 2010 state taxes 9 62. File 2010 state taxes 0 61. File 2010 state taxes 1 60. File 2010 state taxes 2 59. File 2010 state taxes 3 58. File 2010 state taxes 4 57. File 2010 state taxes 5 56. File 2010 state taxes 7 55. File 2010 state taxes 8 48 63. File 2010 state taxes 7 62. File 2010 state taxes 8 61. File 2010 state taxes 9 61. File 2010 state taxes 0 60. File 2010 state taxes 1 59. File 2010 state taxes 2 58. File 2010 state taxes 3 57. File 2010 state taxes 4 56. File 2010 state taxes 5 55. File 2010 state taxes 7 49 63. File 2010 state taxes 7 62. File 2010 state taxes 8 61. File 2010 state taxes 8 60. File 2010 state taxes 9 60. File 2010 state taxes 0 59. File 2010 state taxes 1 58. File 2010 state taxes 2 57. File 2010 state taxes 3 56. File 2010 state taxes 4 55. File 2010 state taxes 6 50 63. File 2010 state taxes 6 62. File 2010 state taxes 7 61. File 2010 state taxes 8 60. File 2010 state taxes 8 59. File 2010 state taxes 9 59. File 2010 state taxes 0 58. File 2010 state taxes 1 57. File 2010 state taxes 2 56. File 2010 state taxes 3 55. File 2010 state taxes 4 51 63. File 2010 state taxes 6 62. File 2010 state taxes 6 61. File 2010 state taxes 7 60. File 2010 state taxes 8 59. File 2010 state taxes 9 58. File 2010 state taxes 9 58. File 2010 state taxes 0 57. File 2010 state taxes 1 56. File 2010 state taxes 2 55. File 2010 state taxes 3 52 63. File 2010 state taxes 5 62. File 2010 state taxes 6 61. File 2010 state taxes 7 60. File 2010 state taxes 7 59. File 2010 state taxes 8 58. File 2010 state taxes 9 58. File 2010 state taxes 0 57. File 2010 state taxes 1 56. File 2010 state taxes 1 55. File 2010 state taxes 2 53 63. File 2010 state taxes 5 62. File 2010 state taxes 5 61. File 2010 state taxes 6 60. File 2010 state taxes 7 59. File 2010 state taxes 7 58. File 2010 state taxes 8 57. File 2010 state taxes 9 57. File 2010 state taxes 0 56. File 2010 state taxes 1 55. File 2010 state taxes 2 54 63. File 2010 state taxes 5 62. File 2010 state taxes 5 61. File 2010 state taxes 6 60. File 2010 state taxes 6 59. File 2010 state taxes 7 58. File 2010 state taxes 8 57. File 2010 state taxes 8 56. File 2010 state taxes 9 56. File 2010 state taxes 0 55. File 2010 state taxes 1 55 63. File 2010 state taxes 4 62. File 2010 state taxes 5 61. File 2010 state taxes 5 60. File 2010 state taxes 6 59. File 2010 state taxes 6 58. File 2010 state taxes 7 57. File 2010 state taxes 8 56. File 2010 state taxes 8 55. File 2010 state taxes 9 55. File 2010 state taxes 0 56 63. File 2010 state taxes 4 62. File 2010 state taxes 4 61. File 2010 state taxes 5 60. File 2010 state taxes 5 59. File 2010 state taxes 6 58. File 2010 state taxes 7 57. File 2010 state taxes 7 56. File 2010 state taxes 8 55. File 2010 state taxes 9 54. File 2010 state taxes 9 57 63. File 2010 state taxes 4 62. File 2010 state taxes 4 61. File 2010 state taxes 5 60. File 2010 state taxes 5 59. File 2010 state taxes 6 58. File 2010 state taxes 6 57. File 2010 state taxes 7 56. File 2010 state taxes 7 55. File 2010 state taxes 8 54. File 2010 state taxes 9 58 63. File 2010 state taxes 3 62. File 2010 state taxes 4 61. File 2010 state taxes 4 60. File 2010 state taxes 5 59. File 2010 state taxes 5 58. File 2010 state taxes 6 57. File 2010 state taxes 6 56. File 2010 state taxes 7 55. File 2010 state taxes 8 54. File 2010 state taxes 8 59 63. File 2010 state taxes 3 62. File 2010 state taxes 3 61. File 2010 state taxes 4 60. File 2010 state taxes 4 59. File 2010 state taxes 5 58. File 2010 state taxes 5 57. File 2010 state taxes 6 56. File 2010 state taxes 7 55. File 2010 state taxes 7 54. File 2010 state taxes 8 Appendix C. File 2010 state taxes (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. File 2010 state taxes 3 62. File 2010 state taxes 3 61. File 2010 state taxes 4 60. File 2010 state taxes 4 59. File 2010 state taxes 5 58. File 2010 state taxes 5 57. File 2010 state taxes 6 56. File 2010 state taxes 6 55. File 2010 state taxes 7 54. File 2010 state taxes 7 61 63. File 2010 state taxes 3 62. File 2010 state taxes 3 61. File 2010 state taxes 3 60. File 2010 state taxes 4 59. File 2010 state taxes 4 58. File 2010 state taxes 5 57. File 2010 state taxes 5 56. File 2010 state taxes 6 55. File 2010 state taxes 6 54. File 2010 state taxes 7 62 63. File 2010 state taxes 2 62. File 2010 state taxes 3 61. File 2010 state taxes 3 60. File 2010 state taxes 4 59. File 2010 state taxes 4 58. File 2010 state taxes 4 57. File 2010 state taxes 5 56. File 2010 state taxes 5 55. File 2010 state taxes 6 54. File 2010 state taxes 7 63 63. File 2010 state taxes 2 62. File 2010 state taxes 3 61. File 2010 state taxes 3 60. File 2010 state taxes 3 59. File 2010 state taxes 4 58. File 2010 state taxes 4 57. File 2010 state taxes 5 56. File 2010 state taxes 5 55. File 2010 state taxes 6 54. File 2010 state taxes 6 64 63. File 2010 state taxes 2 62. File 2010 state taxes 2 61. File 2010 state taxes 3 60. File 2010 state taxes 3 59. File 2010 state taxes 4 58. File 2010 state taxes 4 57. File 2010 state taxes 4 56. File 2010 state taxes 5 55. File 2010 state taxes 5 54. File 2010 state taxes 6 65 63. File 2010 state taxes 2 62. File 2010 state taxes 2 61. File 2010 state taxes 3 60. File 2010 state taxes 3 59. File 2010 state taxes 3 58. File 2010 state taxes 4 57. File 2010 state taxes 4 56. File 2010 state taxes 5 55. File 2010 state taxes 5 54. File 2010 state taxes 6 66 63. File 2010 state taxes 2 62. File 2010 state taxes 2 61. File 2010 state taxes 2 60. File 2010 state taxes 3 59. File 2010 state taxes 3 58. File 2010 state taxes 4 57. File 2010 state taxes 4 56. File 2010 state taxes 4 55. File 2010 state taxes 5 54. File 2010 state taxes 5 67 63. File 2010 state taxes 2 62. File 2010 state taxes 2 61. File 2010 state taxes 2 60. File 2010 state taxes 3 59. File 2010 state taxes 3 58. File 2010 state taxes 3 57. File 2010 state taxes 4 56. File 2010 state taxes 4 55. File 2010 state taxes 5 54. File 2010 state taxes 5 68 63. File 2010 state taxes 1 62. File 2010 state taxes 2 61. File 2010 state taxes 2 60. File 2010 state taxes 2 59. File 2010 state taxes 3 58. File 2010 state taxes 3 57. File 2010 state taxes 4 56. File 2010 state taxes 4 55. File 2010 state taxes 4 54. File 2010 state taxes 5 69 63. File 2010 state taxes 1 62. File 2010 state taxes 2 61. File 2010 state taxes 2 60. File 2010 state taxes 2 59. File 2010 state taxes 3 58. File 2010 state taxes 3 57. File 2010 state taxes 3 56. File 2010 state taxes 4 55. File 2010 state taxes 4 54. File 2010 state taxes 5 70 63. File 2010 state taxes 1 62. File 2010 state taxes 2 61. File 2010 state taxes 2 60. File 2010 state taxes 2 59. File 2010 state taxes 3 58. File 2010 state taxes 3 57. File 2010 state taxes 3 56. File 2010 state taxes 4 55. File 2010 state taxes 4 54. File 2010 state taxes 4 71 63. File 2010 state taxes 1 62. File 2010 state taxes 1 61. File 2010 state taxes 2 60. File 2010 state taxes 2 59. File 2010 state taxes 2 58. File 2010 state taxes 3 57. File 2010 state taxes 3 56. File 2010 state taxes 4 55. File 2010 state taxes 4 54. File 2010 state taxes 4 72 63. File 2010 state taxes 1 62. File 2010 state taxes 1 61. File 2010 state taxes 2 60. File 2010 state taxes 2 59. File 2010 state taxes 2 58. File 2010 state taxes 3 57. File 2010 state taxes 3 56. File 2010 state taxes 3 55. File 2010 state taxes 4 54. File 2010 state taxes 4 73 63. File 2010 state taxes 1 62. File 2010 state taxes 1 61. File 2010 state taxes 2 60. File 2010 state taxes 2 59. File 2010 state taxes 2 58. File 2010 state taxes 3 57. File 2010 state taxes 3 56. File 2010 state taxes 3 55. File 2010 state taxes 4 54. File 2010 state taxes 4 74 63. File 2010 state taxes 1 62. File 2010 state taxes 1 61. File 2010 state taxes 2 60. File 2010 state taxes 2 59. File 2010 state taxes 2 58. File 2010 state taxes 2 57. File 2010 state taxes 3 56. File 2010 state taxes 3 55. File 2010 state taxes 4 54. File 2010 state taxes 4 75 63. File 2010 state taxes 1 62. File 2010 state taxes 1 61. File 2010 state taxes 1 60. File 2010 state taxes 2 59. File 2010 state taxes 2 58. File 2010 state taxes 2 57. File 2010 state taxes 3 56. File 2010 state taxes 3 55. File 2010 state taxes 3 54. File 2010 state taxes 4 76 63. File 2010 state taxes 1 62. File 2010 state taxes 1 61. File 2010 state taxes 1 60. File 2010 state taxes 2 59. File 2010 state taxes 2 58. File 2010 state taxes 2 57. File 2010 state taxes 3 56. File 2010 state taxes 3 55. File 2010 state taxes 3 54. File 2010 state taxes 4 77 63. File 2010 state taxes 1 62. File 2010 state taxes 1 61. File 2010 state taxes 1 60. File 2010 state taxes 2 59. File 2010 state taxes 2 58. File 2010 state taxes 2 57. File 2010 state taxes 3 56. File 2010 state taxes 3 55. File 2010 state taxes 3 54. File 2010 state taxes 4 78 63. File 2010 state taxes 1 62. File 2010 state taxes 1 61. File 2010 state taxes 1 60. File 2010 state taxes 2 59. File 2010 state taxes 2 58. File 2010 state taxes 2 57. File 2010 state taxes 3 56. File 2010 state taxes 3 55. File 2010 state taxes 3 54. File 2010 state taxes 4 79 63. File 2010 state taxes 1 62. File 2010 state taxes 1 61. File 2010 state taxes 1 60. File 2010 state taxes 2 59. File 2010 state taxes 2 58. File 2010 state taxes 2 57. File 2010 state taxes 2 56. File 2010 state taxes 3 55. File 2010 state taxes 3 54. File 2010 state taxes 3 80 63. File 2010 state taxes 1 62. File 2010 state taxes 1 61. File 2010 state taxes 1 60. File 2010 state taxes 1 59. File 2010 state taxes 2 58. File 2010 state taxes 2 57. File 2010 state taxes 2 56. File 2010 state taxes 3 55. File 2010 state taxes 3 54. File 2010 state taxes 3 81 63. File 2010 state taxes 1 62. File 2010 state taxes 1 61. File 2010 state taxes 1 60. File 2010 state taxes 1 59. File 2010 state taxes 2 58. File 2010 state taxes 2 57. File 2010 state taxes 2 56. File 2010 state taxes 3 55. File 2010 state taxes 3 54. File 2010 state taxes 3 82 63. File 2010 state taxes 1 62. File 2010 state taxes 1 61. File 2010 state taxes 1 60. File 2010 state taxes 1 59. File 2010 state taxes 2 58. File 2010 state taxes 2 57. File 2010 state taxes 2 56. File 2010 state taxes 3 55. File 2010 state taxes 3 54. File 2010 state taxes 3 83 63. File 2010 state taxes 1 62. File 2010 state taxes 1 61. File 2010 state taxes 1 60. File 2010 state taxes 1 59. File 2010 state taxes 2 58. File 2010 state taxes 2 57. File 2010 state taxes 2 56. File 2010 state taxes 3 55. File 2010 state taxes 3 54. File 2010 state taxes 3 84 63. File 2010 state taxes 0 62. File 2010 state taxes 1 61. File 2010 state taxes 1 60. File 2010 state taxes 1 59. File 2010 state taxes 2 58. File 2010 state taxes 2 57. File 2010 state taxes 2 56. File 2010 state taxes 3 55. File 2010 state taxes 3 54. File 2010 state taxes 3 85 63. File 2010 state taxes 0 62. File 2010 state taxes 1 61. File 2010 state taxes 1 60. File 2010 state taxes 1 59. File 2010 state taxes 2 58. File 2010 state taxes 2 57. File 2010 state taxes 2 56. File 2010 state taxes 3 55. File 2010 state taxes 3 54. File 2010 state taxes 3 86 63. File 2010 state taxes 0 62. File 2010 state taxes 1 61. File 2010 state taxes 1 60. File 2010 state taxes 1 59. File 2010 state taxes 2 58. File 2010 state taxes 2 57. File 2010 state taxes 2 56. File 2010 state taxes 2 55. File 2010 state taxes 3 54. File 2010 state taxes 3 87 63. File 2010 state taxes 0 62. File 2010 state taxes 1 61. File 2010 state taxes 1 60. File 2010 state taxes 1 59. File 2010 state taxes 2 58. File 2010 state taxes 2 57. File 2010 state taxes 2 56. File 2010 state taxes 2 55. File 2010 state taxes 3 54. File 2010 state taxes 3 88 63. File 2010 state taxes 0 62. File 2010 state taxes 1 61. File 2010 state taxes 1 60. File 2010 state taxes 1 59. File 2010 state taxes 2 58. File 2010 state taxes 2 57. File 2010 state taxes 2 56. File 2010 state taxes 2 55. File 2010 state taxes 3 54. File 2010 state taxes 3 89 63. File 2010 state taxes 0 62. File 2010 state taxes 1 61. File 2010 state taxes 1 60. File 2010 state taxes 1 59. File 2010 state taxes 1 58. File 2010 state taxes 2 57. File 2010 state taxes 2 56. File 2010 state taxes 2 55. File 2010 state taxes 3 54. File 2010 state taxes 3 90 63. File 2010 state taxes 0 62. File 2010 state taxes 1 61. File 2010 state taxes 1 60. File 2010 state taxes 1 59. File 2010 state taxes 1 58. File 2010 state taxes 2 57. File 2010 state taxes 2 56. File 2010 state taxes 2 55. File 2010 state taxes 3 54. File 2010 state taxes 3 91 63. File 2010 state taxes 0 62. File 2010 state taxes 1 61. File 2010 state taxes 1 60. File 2010 state taxes 1 59. File 2010 state taxes 1 58. File 2010 state taxes 2 57. File 2010 state taxes 2 56. File 2010 state taxes 2 55. File 2010 state taxes 3 54. File 2010 state taxes 3 92 63. File 2010 state taxes 0 62. File 2010 state taxes 1 61. File 2010 state taxes 1 60. File 2010 state taxes 1 59. File 2010 state taxes 1 58. File 2010 state taxes 2 57. File 2010 state taxes 2 56. File 2010 state taxes 2 55. File 2010 state taxes 3 54. File 2010 state taxes 3 93 63. File 2010 state taxes 0 62. File 2010 state taxes 1 61. File 2010 state taxes 1 60. File 2010 state taxes 1 59. File 2010 state taxes 1 58. File 2010 state taxes 2 57. File 2010 state taxes 2 56. File 2010 state taxes 2 55. File 2010 state taxes 3 54. File 2010 state taxes 3 94 63. File 2010 state taxes 0 62. File 2010 state taxes 1 61. File 2010 state taxes 1 60. File 2010 state taxes 1 59. File 2010 state taxes 1 58. File 2010 state taxes 2 57. File 2010 state taxes 2 56. File 2010 state taxes 2 55. File 2010 state taxes 3 54. File 2010 state taxes 3 95 63. File 2010 state taxes 0 62. File 2010 state taxes 1 61. File 2010 state taxes 1 60. File 2010 state taxes 1 59. File 2010 state taxes 1 58. File 2010 state taxes 2 57. File 2010 state taxes 2 56. File 2010 state taxes 2 55. File 2010 state taxes 3 54. File 2010 state taxes 3 96 63. File 2010 state taxes 0 62. File 2010 state taxes 1 61. File 2010 state taxes 1 60. File 2010 state taxes 1 59. File 2010 state taxes 1 58. File 2010 state taxes 2 57. File 2010 state taxes 2 56. File 2010 state taxes 2 55. File 2010 state taxes 3 54. File 2010 state taxes 3 97 63. File 2010 state taxes 0 62. File 2010 state taxes 1 61. File 2010 state taxes 1 60. File 2010 state taxes 1 59. File 2010 state taxes 1 58. File 2010 state taxes 2 57. File 2010 state taxes 2 56. File 2010 state taxes 2 55. File 2010 state taxes 3 54. File 2010 state taxes 3 98 63. File 2010 state taxes 0 62. File 2010 state taxes 1 61. File 2010 state taxes 1 60. File 2010 state taxes 1 59. File 2010 state taxes 1 58. File 2010 state taxes 2 57. File 2010 state taxes 2 56. File 2010 state taxes 2 55. File 2010 state taxes 3 54. File 2010 state taxes 3 99 63. File 2010 state taxes 0 62. File 2010 state taxes 1 61. File 2010 state taxes 1 60. File 2010 state taxes 1 59. File 2010 state taxes 1 58. File 2010 state taxes 2 57. File 2010 state taxes 2 56. File 2010 state taxes 2 55. File 2010 state taxes 3 54. File 2010 state taxes 3 Appendix C. File 2010 state taxes (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. File 2010 state taxes 0 62. File 2010 state taxes 1 61. File 2010 state taxes 1 60. File 2010 state taxes 1 59. File 2010 state taxes 1 58. File 2010 state taxes 2 57. File 2010 state taxes 2 56. File 2010 state taxes 2 55. File 2010 state taxes 3 54. File 2010 state taxes 3 101 63. File 2010 state taxes 0 62. File 2010 state taxes 1 61. File 2010 state taxes 1 60. File 2010 state taxes 1 59. File 2010 state taxes 1 58. File 2010 state taxes 2 57. File 2010 state taxes 2 56. File 2010 state taxes 2 55. File 2010 state taxes 3 54. File 2010 state taxes 3 102 63. File 2010 state taxes 0 62. File 2010 state taxes 1 61. File 2010 state taxes 1 60. File 2010 state taxes 1 59. File 2010 state taxes 1 58. File 2010 state taxes 2 57. File 2010 state taxes 2 56. File 2010 state taxes 2 55. File 2010 state taxes 3 54. File 2010 state taxes 3 103 63. File 2010 state taxes 0 62. File 2010 state taxes 1 61. File 2010 state taxes 1 60. File 2010 state taxes 1 59. File 2010 state taxes 1 58. File 2010 state taxes 2 57. File 2010 state taxes 2 56. File 2010 state taxes 2 55. File 2010 state taxes 3 54. File 2010 state taxes 3 104 63. File 2010 state taxes 0 62. File 2010 state taxes 1 61. File 2010 state taxes 1 60. File 2010 state taxes 1 59. File 2010 state taxes 1 58. File 2010 state taxes 2 57. File 2010 state taxes 2 56. File 2010 state taxes 2 55. File 2010 state taxes 3 54. File 2010 state taxes 3 105 63. File 2010 state taxes 0 62. File 2010 state taxes 1 61. File 2010 state taxes 1 60. File 2010 state taxes 1 59. File 2010 state taxes 1 58. File 2010 state taxes 2 57. File 2010 state taxes 2 56. File 2010 state taxes 2 55. File 2010 state taxes 3 54. File 2010 state taxes 3 106 63. File 2010 state taxes 0 62. File 2010 state taxes 1 61. File 2010 state taxes 1 60. File 2010 state taxes 1 59. File 2010 state taxes 1 58. File 2010 state taxes 2 57. File 2010 state taxes 2 56. File 2010 state taxes 2 55. File 2010 state taxes 3 54. File 2010 state taxes 3 107 63. File 2010 state taxes 0 62. File 2010 state taxes 1 61. File 2010 state taxes 1 60. File 2010 state taxes 1 59. File 2010 state taxes 1 58. File 2010 state taxes 2 57. File 2010 state taxes 2 56. File 2010 state taxes 2 55. File 2010 state taxes 3 54. File 2010 state taxes 3 108 63. File 2010 state taxes 0 62. File 2010 state taxes 1 61. File 2010 state taxes 1 60. File 2010 state taxes 1 59. File 2010 state taxes 1 58. File 2010 state taxes 2 57. File 2010 state taxes 2 56. File 2010 state taxes 2 55. File 2010 state taxes 3 54. File 2010 state taxes 3 109 63. File 2010 state taxes 0 62. File 2010 state taxes 1 61. File 2010 state taxes 1 60. File 2010 state taxes 1 59. File 2010 state taxes 1 58. File 2010 state taxes 2 57. File 2010 state taxes 2 56. File 2010 state taxes 2 55. File 2010 state taxes 3 54. File 2010 state taxes 3 110 63. File 2010 state taxes 0 62. File 2010 state taxes 1 61. File 2010 state taxes 1 60. File 2010 state taxes 1 59. File 2010 state taxes 1 58. File 2010 state taxes 2 57. File 2010 state taxes 2 56. File 2010 state taxes 2 55. File 2010 state taxes 3 54. File 2010 state taxes 3 111 63. File 2010 state taxes 0 62. File 2010 state taxes 1 61. File 2010 state taxes 1 60. File 2010 state taxes 1 59. File 2010 state taxes 1 58. File 2010 state taxes 2 57. File 2010 state taxes 2 56. File 2010 state taxes 2 55. File 2010 state taxes 3 54. File 2010 state taxes 3 112 63. File 2010 state taxes 0 62. File 2010 state taxes 1 61. File 2010 state taxes 1 60. File 2010 state taxes 1 59. File 2010 state taxes 1 58. File 2010 state taxes 2 57. File 2010 state taxes 2 56. File 2010 state taxes 2 55. File 2010 state taxes 3 54. File 2010 state taxes 3 113 63. File 2010 state taxes 0 62. File 2010 state taxes 1 61. File 2010 state taxes 1 60. File 2010 state taxes 1 59. File 2010 state taxes 1 58. File 2010 state taxes 2 57. File 2010 state taxes 2 56. File 2010 state taxes 2 55. File 2010 state taxes 3 54. File 2010 state taxes 3 114 63. File 2010 state taxes 0 62. File 2010 state taxes 1 61. File 2010 state taxes 1 60. File 2010 state taxes 1 59. File 2010 state taxes 1 58. File 2010 state taxes 2 57. File 2010 state taxes 2 56. File 2010 state taxes 2 55. File 2010 state taxes 3 54. File 2010 state taxes 3 115+ 63. File 2010 state taxes 0 62. File 2010 state taxes 1 61. File 2010 state taxes 1 60. File 2010 state taxes 1 59. File 2010 state taxes 1 58. File 2010 state taxes 2 57. File 2010 state taxes 2 56. File 2010 state taxes 2 55. File 2010 state taxes 3 54. File 2010 state taxes 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. File 2010 state taxes 2 59. File 2010 state taxes 7 59. File 2010 state taxes 2 58. File 2010 state taxes 8 58. File 2010 state taxes 4 58. File 2010 state taxes 0 57. File 2010 state taxes 6 57. File 2010 state taxes 3 57. File 2010 state taxes 0 56. File 2010 state taxes 7 31 59. File 2010 state taxes 7 59. File 2010 state taxes 2 58. File 2010 state taxes 7 58. File 2010 state taxes 2 57. File 2010 state taxes 8 57. File 2010 state taxes 4 57. File 2010 state taxes 0 56. File 2010 state taxes 6 56. File 2010 state taxes 3 56. File 2010 state taxes 0 32 59. File 2010 state taxes 2 58. File 2010 state taxes 7 58. File 2010 state taxes 2 57. File 2010 state taxes 7 57. File 2010 state taxes 2 56. File 2010 state taxes 8 56. File 2010 state taxes 4 56. File 2010 state taxes 0 55. File 2010 state taxes 6 55. File 2010 state taxes 3 33 58. File 2010 state taxes 8 58. File 2010 state taxes 2 57. File 2010 state taxes 7 57. File 2010 state taxes 2 56. File 2010 state taxes 7 56. File 2010 state taxes 2 55. File 2010 state taxes 8 55. File 2010 state taxes 4 55. File 2010 state taxes 0 54. File 2010 state taxes 7 34 58. File 2010 state taxes 4 57. File 2010 state taxes 8 57. File 2010 state taxes 2 56. File 2010 state taxes 7 56. File 2010 state taxes 2 55. File 2010 state taxes 7 55. File 2010 state taxes 3 54. File 2010 state taxes 8 54. File 2010 state taxes 4 54. File 2010 state taxes 0 35 58. File 2010 state taxes 0 57. File 2010 state taxes 4 56. File 2010 state taxes 8 56. File 2010 state taxes 2 55. File 2010 state taxes 7 55. File 2010 state taxes 2 54. File 2010 state taxes 7 54. File 2010 state taxes 3 53. File 2010 state taxes 8 53. File 2010 state taxes 4 36 57. File 2010 state taxes 6 57. File 2010 state taxes 0 56. File 2010 state taxes 4 55. File 2010 state taxes 8 55. File 2010 state taxes 3 54. File 2010 state taxes 7 54. File 2010 state taxes 2 53. File 2010 state taxes 7 53. File 2010 state taxes 3 52. File 2010 state taxes 8 37 57. File 2010 state taxes 3 56. File 2010 state taxes 6 56. File 2010 state taxes 0 55. File 2010 state taxes 4 54. File 2010 state taxes 8 54. File 2010 state taxes 3 53. File 2010 state taxes 7 53. File 2010 state taxes 2 52. File 2010 state taxes 7 52. File 2010 state taxes 3 38 57. File 2010 state taxes 0 56. File 2010 state taxes 3 55. File 2010 state taxes 6 55. File 2010 state taxes 0 54. File 2010 state taxes 4 53. File 2010 state taxes 8 53. File 2010 state taxes 3 52. File 2010 state taxes 7 52. File 2010 state taxes 2 51. File 2010 state taxes 7 39 56. File 2010 state taxes 7 56. File 2010 state taxes 0 55. File 2010 state taxes 3 54. File 2010 state taxes 7 54. File 2010 state taxes 0 53. File 2010 state taxes 4 52. File 2010 state taxes 8 52. File 2010 state taxes 3 51. File 2010 state taxes 7 51. File 2010 state taxes 2 40 56. File 2010 state taxes 4 55. File 2010 state taxes 7 55. File 2010 state taxes 0 54. File 2010 state taxes 3 53. File 2010 state taxes 7 53. File 2010 state taxes 0 52. File 2010 state taxes 4 51. File 2010 state taxes 8 51. File 2010 state taxes 3 50. File 2010 state taxes 8 41 56. File 2010 state taxes 1 55. File 2010 state taxes 4 54. File 2010 state taxes 7 54. File 2010 state taxes 0 53. File 2010 state taxes 3 52. File 2010 state taxes 7 52. File 2010 state taxes 0 51. File 2010 state taxes 4 50. File 2010 state taxes 9 50. File 2010 state taxes 3 42 55. File 2010 state taxes 9 55. File 2010 state taxes 2 54. File 2010 state taxes 4 53. File 2010 state taxes 7 53. File 2010 state taxes 0 52. File 2010 state taxes 3 51. File 2010 state taxes 7 51. File 2010 state taxes 1 50. File 2010 state taxes 4 49. File 2010 state taxes 9 43 55. File 2010 state taxes 7 54. File 2010 state taxes 9 54. File 2010 state taxes 2 53. File 2010 state taxes 4 52. File 2010 state taxes 7 52. File 2010 state taxes 0 51. File 2010 state taxes 3 50. File 2010 state taxes 7 50. File 2010 state taxes 1 49. File 2010 state taxes 5 44 55. File 2010 state taxes 5 54. File 2010 state taxes 7 53. File 2010 state taxes 9 53. File 2010 state taxes 2 52. File 2010 state taxes 4 51. File 2010 state taxes 7 51. File 2010 state taxes 0 50. File 2010 state taxes 4 49. File 2010 state taxes 7 49. File 2010 state taxes 1 45 55. File 2010 state taxes 3 54. File 2010 state taxes 5 53. File 2010 state taxes 7 52. File 2010 state taxes 9 52. File 2010 state taxes 2 51. File 2010 state taxes 5 50. File 2010 state taxes 7 50. File 2010 state taxes 0 49. File 2010 state taxes 4 48. File 2010 state taxes 7 46 55. File 2010 state taxes 1 54. File 2010 state taxes 3 53. File 2010 state taxes 5 52. File 2010 state taxes 7 52. File 2010 state taxes 0 51. File 2010 state taxes 2 50. File 2010 state taxes 5 49. File 2010 state taxes 8 49. File 2010 state taxes 1 48. File 2010 state taxes 4 47 55. File 2010 state taxes 0 54. File 2010 state taxes 1 53. File 2010 state taxes 3 52. File 2010 state taxes 5 51. File 2010 state taxes 7 51. File 2010 state taxes 0 50. File 2010 state taxes 2 49. File 2010 state taxes 5 48. File 2010 state taxes 8 48. File 2010 state taxes 1 48 54. File 2010 state taxes 8 54. File 2010 state taxes 0 53. File 2010 state taxes 2 52. File 2010 state taxes 3 51. File 2010 state taxes 5 50. File 2010 state taxes 8 50. File 2010 state taxes 0 49. File 2010 state taxes 2 48. File 2010 state taxes 5 47. File 2010 state taxes 8 Appendix C. File 2010 state taxes (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. File 2010 state taxes 7 53. File 2010 state taxes 8 53. File 2010 state taxes 0 52. File 2010 state taxes 2 51. File 2010 state taxes 4 50. File 2010 state taxes 6 49. File 2010 state taxes 8 49. File 2010 state taxes 0 48. File 2010 state taxes 2 47. File 2010 state taxes 5 50 54. File 2010 state taxes 6 53. File 2010 state taxes 7 52. File 2010 state taxes 9 52. File 2010 state taxes 0 51. File 2010 state taxes 2 50. File 2010 state taxes 4 49. File 2010 state taxes 6 48. File 2010 state taxes 8 48. File 2010 state taxes 0 47. File 2010 state taxes 3 51 54. File 2010 state taxes 5 53. File 2010 state taxes 6 52. File 2010 state taxes 7 51. File 2010 state taxes 9 51. File 2010 state taxes 0 50. File 2010 state taxes 2 49. File 2010 state taxes 4 48. File 2010 state taxes 6 47. File 2010 state taxes 8 47. File 2010 state taxes 0 52 54. File 2010 state taxes 4 53. File 2010 state taxes 5 52. File 2010 state taxes 6 51. File 2010 state taxes 7 50. File 2010 state taxes 9 50. File 2010 state taxes 0 49. File 2010 state taxes 2 48. File 2010 state taxes 4 47. File 2010 state taxes 6 46. File 2010 state taxes 8 53 54. File 2010 state taxes 3 53. File 2010 state taxes 4 52. File 2010 state taxes 5 51. File 2010 state taxes 6 50. File 2010 state taxes 8 49. File 2010 state taxes 9 49. File 2010 state taxes 1 48. File 2010 state taxes 2 47. File 2010 state taxes 4 46. File 2010 state taxes 6 54 54. File 2010 state taxes 2 53. File 2010 state taxes 3 52. File 2010 state taxes 4 51. File 2010 state taxes 5 50. File 2010 state taxes 6 49. File 2010 state taxes 8 48. File 2010 state taxes 9 48. File 2010 state taxes 1 47. File 2010 state taxes 2 46. File 2010 state taxes 4 55 54. File 2010 state taxes 1 53. File 2010 state taxes 2 52. File 2010 state taxes 3 51. File 2010 state taxes 4 50. File 2010 state taxes 5 49. File 2010 state taxes 7 48. File 2010 state taxes 8 47. File 2010 state taxes 9 47. File 2010 state taxes 1 46. File 2010 state taxes 3 56 54. File 2010 state taxes 0 53. File 2010 state taxes 1 52. File 2010 state taxes 2 51. File 2010 state taxes 3 50. File 2010 state taxes 4 49. File 2010 state taxes 5 48. File 2010 state taxes 7 47. File 2010 state taxes 8 47. File 2010 state taxes 0 46. File 2010 state taxes 1 57 54. File 2010 state taxes 0 53. File 2010 state taxes 0 52. File 2010 state taxes 1 51. File 2010 state taxes 2 50. File 2010 state taxes 3 49. File 2010 state taxes 4 48. File 2010 state taxes 6 47. File 2010 state taxes 7 46. File 2010 state taxes 8 46. File 2010 state taxes 0 58 53. File 2010 state taxes 9 53. File 2010 state taxes 0 52. File 2010 state taxes 1 51. File 2010 state taxes 2 50. File 2010 state taxes 3 49. File 2010 state taxes 4 48. File 2010 state taxes 5 47. File 2010 state taxes 6 46. File 2010 state taxes 7 45. File 2010 state taxes 8 59 53. File 2010 state taxes 8 52. File 2010 state taxes 9 52. File 2010 state taxes 0 51. File 2010 state taxes 1 50. File 2010 state taxes 2 49. File 2010 state taxes 3 48. File 2010 state taxes 4 47. File 2010 state taxes 5 46. File 2010 state taxes 6 45. File 2010 state taxes 7 60 53. File 2010 state taxes 8 52. File 2010 state taxes 9 51. File 2010 state taxes 9 51. File 2010 state taxes 0 50. File 2010 state taxes 1 49. File 2010 state taxes 2 48. File 2010 state taxes 3 47. File 2010 state taxes 4 46. File 2010 state taxes 5 45. File 2010 state taxes 6 61 53. File 2010 state taxes 8 52. File 2010 state taxes 8 51. File 2010 state taxes 9 51. File 2010 state taxes 0 50. File 2010 state taxes 0 49. File 2010 state taxes 1 48. File 2010 state taxes 2 47. File 2010 state taxes 3 46. File 2010 state taxes 4 45. File 2010 state taxes 5 62 53. File 2010 state taxes 7 52. File 2010 state taxes 8 51. File 2010 state taxes 8 50. File 2010 state taxes 9 50. File 2010 state taxes 0 49. File 2010 state taxes 1 48. File 2010 state taxes 1 47. File 2010 state taxes 2 46. File 2010 state taxes 3 45. File 2010 state taxes 4 63 53. File 2010 state taxes 7 52. File 2010 state taxes 7 51. File 2010 state taxes 8 50. File 2010 state taxes 9 49. File 2010 state taxes 9 49. File 2010 state taxes 0 48. File 2010 state taxes 1 47. File 2010 state taxes 2 46. File 2010 state taxes 3 45. File 2010 state taxes 3 64 53. File 2010 state taxes 6 52. File 2010 state taxes 7 51. File 2010 state taxes 8 50. File 2010 state taxes 8 49. File 2010 state taxes 9 48. File 2010 state taxes 9 48. File 2010 state taxes 0 47. File 2010 state taxes 1 46. File 2010 state taxes 2 45. File 2010 state taxes 3 65 53. File 2010 state taxes 6 52. File 2010 state taxes 7 51. File 2010 state taxes 7 50. File 2010 state taxes 8 49. File 2010 state taxes 8 48. File 2010 state taxes 9 48. File 2010 state taxes 0 47. File 2010 state taxes 0 46. File 2010 state taxes 1 45. File 2010 state taxes 2 66 53. File 2010 state taxes 6 52. File 2010 state taxes 6 51. File 2010 state taxes 7 50. File 2010 state taxes 7 49. File 2010 state taxes 8 48. File 2010 state taxes 9 47. File 2010 state taxes 9 47. File 2010 state taxes 0 46. File 2010 state taxes 1 45. File 2010 state taxes 1 67 53. File 2010 state taxes 6 52. File 2010 state taxes 6 51. File 2010 state taxes 7 50. File 2010 state taxes 7 49. File 2010 state taxes 8 48. File 2010 state taxes 8 47. File 2010 state taxes 9 46. File 2010 state taxes 9 46. File 2010 state taxes 0 45. File 2010 state taxes 1 68 53. File 2010 state taxes 5 52. File 2010 state taxes 6 51. File 2010 state taxes 6 50. File 2010 state taxes 7 49. File 2010 state taxes 7 48. File 2010 state taxes 8 47. File 2010 state taxes 8 46. File 2010 state taxes 9 46. File 2010 state taxes 0 45. File 2010 state taxes 0 69 53. File 2010 state taxes 5 52. File 2010 state taxes 6 51. File 2010 state taxes 6 50. File 2010 state taxes 6 49. File 2010 state taxes 7 48. File 2010 state taxes 7 47. File 2010 state taxes 8 46. File 2010 state taxes 9 45. File 2010 state taxes 9 45. File 2010 state taxes 0 70 53. File 2010 state taxes 5 52. File 2010 state taxes 5 51. File 2010 state taxes 6 50. File 2010 state taxes 6 49. File 2010 state taxes 7 48. File 2010 state taxes 7 47. File 2010 state taxes 8 46. File 2010 state taxes 8 45. File 2010 state taxes 9 44. File 2010 state taxes 9 71 53. File 2010 state taxes 5 52. File 2010 state taxes 5 51. File 2010 state taxes 6 50. File 2010 state taxes 6 49. File 2010 state taxes 6 48. File 2010 state taxes 7 47. File 2010 state taxes 7 46. File 2010 state taxes 8 45. File 2010 state taxes 9 44. File 2010 state taxes 9 72 53. File 2010 state taxes 5 52. File 2010 state taxes 5 51. File 2010 state taxes 5 50. File 2010 state taxes 6 49. File 2010 state taxes 6 48. File 2010 state taxes 7 47. File 2010 state taxes 7 46. File 2010 state taxes 8 45. File 2010 state taxes 8 44. File 2010 state taxes 9 73 53. File 2010 state taxes 4 52. File 2010 state taxes 5 51. File 2010 state taxes 5 50. File 2010 state taxes 6 49. File 2010 state taxes 6 48. File 2010 state taxes 6 47. File 2010 state taxes 7 46. File 2010 state taxes 7 45. File 2010 state taxes 8 44. File 2010 state taxes 8 74 53. File 2010 state taxes 4 52. File 2010 state taxes 5 51. File 2010 state taxes 5 50. File 2010 state taxes 5 49. File 2010 state taxes 6 48. File 2010 state taxes 6 47. File 2010 state taxes 7 46. File 2010 state taxes 7 45. File 2010 state taxes 8 44. File 2010 state taxes 8 75 53. File 2010 state taxes 4 52. File 2010 state taxes 5 51. File 2010 state taxes 5 50. File 2010 state taxes 5 49. File 2010 state taxes 6 48. File 2010 state taxes 6 47. File 2010 state taxes 7 46. File 2010 state taxes 7 45. File 2010 state taxes 7 44. File 2010 state taxes 8 76 53. File 2010 state taxes 4 52. File 2010 state taxes 4 51. File 2010 state taxes 5 50. File 2010 state taxes 5 49. File 2010 state taxes 6 48. File 2010 state taxes 6 47. File 2010 state taxes 6 46. File 2010 state taxes 7 45. File 2010 state taxes 7 44. File 2010 state taxes 8 77 53. File 2010 state taxes 4 52. File 2010 state taxes 4 51. File 2010 state taxes 5 50. File 2010 state taxes 5 49. File 2010 state taxes 5 48. File 2010 state taxes 6 47. File 2010 state taxes 6 46. File 2010 state taxes 7 45. File 2010 state taxes 7 44. File 2010 state taxes 8 78 53. File 2010 state taxes 4 52. File 2010 state taxes 4 51. File 2010 state taxes 5 50. File 2010 state taxes 5 49. File 2010 state taxes 5 48. File 2010 state taxes 6 47. File 2010 state taxes 6 46. File 2010 state taxes 6 45. File 2010 state taxes 7 44. File 2010 state taxes 7 79 53. File 2010 state taxes 4 52. File 2010 state taxes 4 51. File 2010 state taxes 5 50. File 2010 state taxes 5 49. File 2010 state taxes 5 48. File 2010 state taxes 6 47. File 2010 state taxes 6 46. File 2010 state taxes 6 45. File 2010 state taxes 7 44. File 2010 state taxes 7 80 53. File 2010 state taxes 4 52. File 2010 state taxes 4 51. File 2010 state taxes 4 50. File 2010 state taxes 5 49. File 2010 state taxes 5 48. File 2010 state taxes 5 47. File 2010 state taxes 6 46. File 2010 state taxes 6 45. File 2010 state taxes 7 44. File 2010 state taxes 7 81 53. File 2010 state taxes 4 52. File 2010 state taxes 4 51. File 2010 state taxes 4 50. File 2010 state taxes 5 49. File 2010 state taxes 5 48. File 2010 state taxes 5 47. File 2010 state taxes 6 46. File 2010 state taxes 6 45. File 2010 state taxes 7 44. File 2010 state taxes 7 82 53. File 2010 state taxes 4 52. File 2010 state taxes 4 51. File 2010 state taxes 4 50. File 2010 state taxes 5 49. File 2010 state taxes 5 48. File 2010 state taxes 5 47. File 2010 state taxes 6 46. File 2010 state taxes 6 45. File 2010 state taxes 6 44. File 2010 state taxes 7 83 53. File 2010 state taxes 4 52. File 2010 state taxes 4 51. File 2010 state taxes 4 50. File 2010 state taxes 5 49. File 2010 state taxes 5 48. File 2010 state taxes 5 47. File 2010 state taxes 6 46. File 2010 state taxes 6 45. File 2010 state taxes 6 44. File 2010 state taxes 7 84 53. File 2010 state taxes 4 52. File 2010 state taxes 4 51. File 2010 state taxes 4 50. File 2010 state taxes 5 49. File 2010 state taxes 5 48. File 2010 state taxes 5 47. File 2010 state taxes 6 46. File 2010 state taxes 6 45. File 2010 state taxes 6 44. File 2010 state taxes 7 85 53. File 2010 state taxes 3 52. File 2010 state taxes 4 51. File 2010 state taxes 4 50. File 2010 state taxes 4 49. File 2010 state taxes 5 48. File 2010 state taxes 5 47. File 2010 state taxes 5 46. File 2010 state taxes 6 45. File 2010 state taxes 6 44. File 2010 state taxes 7 86 53. File 2010 state taxes 3 52. File 2010 state taxes 4 51. File 2010 state taxes 4 50. File 2010 state taxes 4 49. File 2010 state taxes 5 48. File 2010 state taxes 5 47. File 2010 state taxes 5 46. File 2010 state taxes 6 45. File 2010 state taxes 6 44. File 2010 state taxes 6 87 53. File 2010 state taxes 3 52. File 2010 state taxes 4 51. File 2010 state taxes 4 50. File 2010 state taxes 4 49. File 2010 state taxes 5 48. File 2010 state taxes 5 47. File 2010 state taxes 5 46. File 2010 state taxes 6 45. File 2010 state taxes 6 44. File 2010 state taxes 6 88 53. File 2010 state taxes 3 52. File 2010 state taxes 4 51. File 2010 state taxes 4 50. File 2010 state taxes 4 49. File 2010 state taxes 5 48. File 2010 state taxes 5 47. File 2010 state taxes 5 46. File 2010 state taxes 6 45. File 2010 state taxes 6 44. File 2010 state taxes 6 Appendix C. File 2010 state taxes (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. File 2010 state taxes 3 52. File 2010 state taxes 4 51. File 2010 state taxes 4 50. File 2010 state taxes 4 49. File 2010 state taxes 5 48. File 2010 state taxes 5 47. File 2010 state taxes 5 46. File 2010 state taxes 6 45. File 2010 state taxes 6 44. File 2010 state taxes 6 90 53. File 2010 state taxes 3 52. File 2010 state taxes 4 51. File 2010 state taxes 4 50. File 2010 state taxes 4 49. File 2010 state taxes 5 48. File 2010 state taxes 5 47. File 2010 state taxes 5 46. File 2010 state taxes 6 45. File 2010 state taxes 6 44. File 2010 state taxes 6 91 53. File 2010 state taxes 3 52. File 2010 state taxes 4 51. File 2010 state taxes 4 50. File 2010 state taxes 4 49. File 2010 state taxes 5 48. File 2010 state taxes 5 47. File 2010 state taxes 5 46. File 2010 state taxes 6 45. File 2010 state taxes 6 44. File 2010 state taxes 6 92 53. File 2010 state taxes 3 52. File 2010 state taxes 4 51. File 2010 state taxes 4 50. File 2010 state taxes 4 49. File 2010 state taxes 5 48. File 2010 state taxes 5 47. File 2010 state taxes 5 46. File 2010 state taxes 6 45. File 2010 state taxes 6 44. File 2010 state taxes 6 93 53. File 2010 state taxes 3 52. File 2010 state taxes 4 51. File 2010 state taxes 4 50. File 2010 state taxes 4 49. File 2010 state taxes 5 48. File 2010 state taxes 5 47. File 2010 state taxes 5 46. File 2010 state taxes 6 45. File 2010 state taxes 6 44. File 2010 state taxes 6 94 53. File 2010 state taxes 3 52. File 2010 state taxes 4 51. File 2010 state taxes 4 50. File 2010 state taxes 4 49. File 2010 state taxes 5 48. File 2010 state taxes 5 47. File 2010 state taxes 5 46. File 2010 state taxes 6 45. File 2010 state taxes 6 44. File 2010 state taxes 6 95 53. File 2010 state taxes 3 52. File 2010 state taxes 4 51. File 2010 state taxes 4 50. File 2010 state taxes 4 49. File 2010 state taxes 5 48. File 2010 state taxes 5 47. File 2010 state taxes 5 46. File 2010 state taxes 5 45. File 2010 state taxes 6 44. File 2010 state taxes 6 96 53. File 2010 state taxes 3 52. File 2010 state taxes 4 51. File 2010 state taxes 4 50. File 2010 state taxes 4 49. File 2010 state taxes 5 48. File 2010 state taxes 5 47. File 2010 state taxes 5 46. File 2010 state taxes 5 45. File 2010 state taxes 6 44. File 2010 state taxes 6 97 53. File 2010 state taxes 3 52. File 2010 state taxes 4 51. File 2010 state taxes 4 50. File 2010 state taxes 4 49. File 2010 state taxes 5 48. File 2010 state taxes 5 47. File 2010 state taxes 5 46. File 2010 state taxes 5 45. File 2010 state taxes 6 44. File 2010 state taxes 6 98 53. File 2010 state taxes 3 52. File 2010 state taxes 4 51. File 2010 state taxes 4 50. File 2010 state taxes 4 49. File 2010 state taxes 5 48. File 2010 state taxes 5 47. File 2010 state taxes 5 46. File 2010 state taxes 5 45. File 2010 state taxes 6 44. File 2010 state taxes 6 99 53. File 2010 state taxes 3 52. File 2010 state taxes 4 51. File 2010 state taxes 4 50. File 2010 state taxes 4 49. File 2010 state taxes 5 48. File 2010 state taxes 5 47. File 2010 state taxes 5 46. File 2010 state taxes 5 45. File 2010 state taxes 6 44. File 2010 state taxes 6 100 53. File 2010 state taxes 3 52. File 2010 state taxes 4 51. File 2010 state taxes 4 50. File 2010 state taxes 4 49. File 2010 state taxes 5 48. File 2010 state taxes 5 47. File 2010 state taxes 5 46. File 2010 state taxes 5 45. File 2010 state taxes 6 44. File 2010 state taxes 6 101 53. File 2010 state taxes 3 52. File 2010 state taxes 4 51. File 2010 state taxes 4 50. File 2010 state taxes 4 49. File 2010 state taxes 5 48. File 2010 state taxes 5 47. File 2010 state taxes 5 46. File 2010 state taxes 5 45. File 2010 state taxes 6 44. File 2010 state taxes 6 102 53. File 2010 state taxes 3 52. File 2010 state taxes 4 51. File 2010 state taxes 4 50. File 2010 state taxes 4 49. File 2010 state taxes 5 48. File 2010 state taxes 5 47. File 2010 state taxes 5 46. File 2010 state taxes 5 45. File 2010 state taxes 6 44. File 2010 state taxes 6 103 53. File 2010 state taxes 3 52. File 2010 state taxes 4 51. File 2010 state taxes 4 50. File 2010 state taxes 4 49. File 2010 state taxes 5 48. File 2010 state taxes 5 47. File 2010 state taxes 5 46. File 2010 state taxes 5 45. File 2010 state taxes 6 44. File 2010 state taxes 6 104 53. File 2010 state taxes 3 52. File 2010 state taxes 4 51. File 2010 state taxes 4 50. File 2010 state taxes 4 49. File 2010 state taxes 5 48. File 2010 state taxes 5 47. File 2010 state taxes 5 46. File 2010 state taxes 5 45. File 2010 state taxes 6 44. File 2010 state taxes 6 105 53. File 2010 state taxes 3 52. File 2010 state taxes 4 51. File 2010 state taxes 4 50. File 2010 state taxes 4 49. File 2010 state taxes 4 48. File 2010 state taxes 5 47. File 2010 state taxes 5 46. File 2010 state taxes 5 45. File 2010 state taxes 6 44. File 2010 state taxes 6 106 53. File 2010 state taxes 3 52. File 2010 state taxes 4 51. File 2010 state taxes 4 50. File 2010 state taxes 4 49. File 2010 state taxes 4 48. File 2010 state taxes 5 47. File 2010 state taxes 5 46. File 2010 state taxes 5 45. File 2010 state taxes 6 44. File 2010 state taxes 6 107 53. File 2010 state taxes 3 52. File 2010 state taxes 4 51. File 2010 state taxes 4 50. File 2010 state taxes 4 49. File 2010 state taxes 4 48. File 2010 state taxes 5 47. File 2010 state taxes 5 46. File 2010 state taxes 5 45. File 2010 state taxes 6 44. File 2010 state taxes 6 108 53. File 2010 state taxes 3 52. File 2010 state taxes 4 51. File 2010 state taxes 4 50. File 2010 state taxes 4 49. File 2010 state taxes 4 48. File 2010 state taxes 5 47. File 2010 state taxes 5 46. File 2010 state taxes 5 45. File 2010 state taxes 6 44. File 2010 state taxes 6 109 53. File 2010 state taxes 3 52. File 2010 state taxes 4 51. File 2010 state taxes 4 50. File 2010 state taxes 4 49. File 2010 state taxes 4 48. File 2010 state taxes 5 47. File 2010 state taxes 5 46. File 2010 state taxes 5 45. File 2010 state taxes 6 44. File 2010 state taxes 6 110 53. File 2010 state taxes 3 52. File 2010 state taxes 4 51. File 2010 state taxes 4 50. File 2010 state taxes 4 49. File 2010 state taxes 4 48. File 2010 state taxes 5 47. File 2010 state taxes 5 46. File 2010 state taxes 5 45. File 2010 state taxes 6 44. File 2010 state taxes 6 111 53. File 2010 state taxes 3 52. File 2010 state taxes 4 51. File 2010 state taxes 4 50. File 2010 state taxes 4 49. File 2010 state taxes 4 48. File 2010 state taxes 5 47. File 2010 state taxes 5 46. File 2010 state taxes 5 45. File 2010 state taxes 6 44. File 2010 state taxes 6 112 53. File 2010 state taxes 3 52. File 2010 state taxes 4 51. File 2010 state taxes 4 50. File 2010 state taxes 4 49. File 2010 state taxes 4 48. File 2010 state taxes 5 47. File 2010 state taxes 5 46. File 2010 state taxes 5 45. File 2010 state taxes 6 44. File 2010 state taxes 6 113 53. File 2010 state taxes 3 52. File 2010 state taxes 4 51. File 2010 state taxes 4 50. File 2010 state taxes 4 49. File 2010 state taxes 4 48. File 2010 state taxes 5 47. File 2010 state taxes 5 46. File 2010 state taxes 5 45. File 2010 state taxes 6 44. File 2010 state taxes 6 114 53. File 2010 state taxes 3 52. File 2010 state taxes 4 51. File 2010 state taxes 4 50. File 2010 state taxes 4 49. File 2010 state taxes 4 48. File 2010 state taxes 5 47. File 2010 state taxes 5 46. File 2010 state taxes 5 45. File 2010 state taxes 6 44. File 2010 state taxes 6 115+ 53. File 2010 state taxes 3 52. File 2010 state taxes 4 51. File 2010 state taxes 4 50. File 2010 state taxes 4 49. File 2010 state taxes 4 48. File 2010 state taxes 5 47. File 2010 state taxes 5 46. File 2010 state taxes 5 45. File 2010 state taxes 6 44. File 2010 state taxes 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. File 2010 state taxes 2 49. File 2010 state taxes 8 49. File 2010 state taxes 3 48. File 2010 state taxes 9 48. File 2010 state taxes 5 48. File 2010 state taxes 1 47. File 2010 state taxes 7 47. File 2010 state taxes 4 47. File 2010 state taxes 1 46. File 2010 state taxes 8 41 49. File 2010 state taxes 8 49. File 2010 state taxes 3 48. File 2010 state taxes 8 48. File 2010 state taxes 3 47. File 2010 state taxes 9 47. File 2010 state taxes 5 47. File 2010 state taxes 1 46. File 2010 state taxes 7 46. File 2010 state taxes 4 46. File 2010 state taxes 1 42 49. File 2010 state taxes 3 48. File 2010 state taxes 8 48. File 2010 state taxes 3 47. File 2010 state taxes 8 47. File 2010 state taxes 3 46. File 2010 state taxes 9 46. File 2010 state taxes 5 46. File 2010 state taxes 1 45. File 2010 state taxes 8 45. File 2010 state taxes 4 43 48. File 2010 state taxes 9 48. File 2010 state taxes 3 47. File 2010 state taxes 8 47. File 2010 state taxes 3 46. File 2010 state taxes 8 46. File 2010 state taxes 3 45. File 2010 state taxes 9 45. File 2010 state taxes 5 45. File 2010 state taxes 1 44. File 2010 state taxes 8 44 48. File 2010 state taxes 5 47. File 2010 state taxes 9 47. File 2010 state taxes 3 46. File 2010 state taxes 8 46. File 2010 state taxes 3 45. File 2010 state taxes 8 45. File 2010 state taxes 4 44. File 2010 state taxes 9 44. File 2010 state taxes 5 44. File 2010 state taxes 2 45 48. File 2010 state taxes 1 47. File 2010 state taxes 5 46. File 2010 state taxes 9 46. File 2010 state taxes 3 45. File 2010 state taxes 8 45. File 2010 state taxes 3 44. File 2010 state taxes 8 44. File 2010 state taxes 4 44. File 2010 state taxes 0 43. File 2010 state taxes 6 46 47. File 2010 state taxes 7 47. File 2010 state taxes 1 46. File 2010 state taxes 5 45. File 2010 state taxes 9 45. File 2010 state taxes 4 44. File 2010 state taxes 8 44. File 2010 state taxes 3 43. File 2010 state taxes 9 43. File 2010 state taxes 4 43. File 2010 state taxes 0 47 47. File 2010 state taxes 4 46. File 2010 state taxes 7 46. File 2010 state taxes 1 45. File 2010 state taxes 5 44. File 2010 state taxes 9 44. File 2010 state taxes 4 43. File 2010 state taxes 9 43. File 2010 state taxes 4 42. File 2010 state taxes 9 42. File 2010 state taxes 4 Appendix C. File 2010 state taxes (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. File 2010 state taxes 1 46. File 2010 state taxes 4 45. File 2010 state taxes 8 45. File 2010 state taxes 1 44. File 2010 state taxes 5 44. File 2010 state taxes 0 43. File 2010 state taxes 4 42. File 2010 state taxes 9 42. File 2010 state taxes 4 41. File 2010 state taxes 9 49 46. File 2010 state taxes 8 46. File 2010 state taxes 1 45. File 2010 state taxes 4 44. File 2010 state taxes 8 44. File 2010 state taxes 2 43. File 2010 state taxes 6 43. File 2010 state taxes 0 42. File 2010 state taxes 4 41. File 2010 state taxes 9 41. File 2010 state taxes 4 50 46. File 2010 state taxes 5 45. File 2010 state taxes 8 45. File 2010 state taxes 1 44. File 2010 state taxes 4 43. File 2010 state taxes 8 43. File 2010 state taxes 2 42. File 2010 state taxes 6 42. File 2010 state taxes 0 41. File 2010 state taxes 5 40. File 2010 state taxes 9 51 46. File 2010 state taxes 3 45. File 2010 state taxes 5 44. File 2010 state taxes 8 44. File 2010 state taxes 1 43. File 2010 state taxes 5 42. File 2010 state taxes 8 42. File 2010 state taxes 2 41. File 2010 state taxes 6 41. File 2010 state taxes 0 40. File 2010 state taxes 5 52 46. File 2010 state taxes 0 45. File 2010 state taxes 3 44. File 2010 state taxes 6 43. File 2010 state taxes 8 43. File 2010 state taxes 2 42. File 2010 state taxes 5 41. File 2010 state taxes 8 41. File 2010 state taxes 2 40. File 2010 state taxes 6 40. File 2010 state taxes 1 53 45. File 2010 state taxes 8 45. File 2010 state taxes 1 44. File 2010 state taxes 3 43. File 2010 state taxes 6 42. File 2010 state taxes 9 42. File 2010 state taxes 2 41. File 2010 state taxes 5 40. File 2010 state taxes 9 40. File 2010 state taxes 3 39. File 2010 state taxes 7 54 45. File 2010 state taxes 6 44. File 2010 state taxes 8 44. File 2010 state taxes 1 43. File 2010 state taxes 3 42. File 2010 state taxes 6 41. File 2010 state taxes 9 41. File 2010 state taxes 2 40. File 2010 state taxes 5 39. File 2010 state taxes 9 39. File 2010 state taxes 3 55 45. File 2010 state taxes 5 44. File 2010 state taxes 7 43. File 2010 state taxes 9 43. File 2010 state taxes 1 42. File 2010 state taxes 4 41. File 2010 state taxes 6 40. File 2010 state taxes 9 40. File 2010 state taxes 2 39. File 2010 state taxes 6 38. File 2010 state taxes 9 56 45. File 2010 state taxes 3 44. File 2010 state taxes 5 43. File 2010 state taxes 7 42. File 2010 state taxes 9 42. File 2010 state taxes 1 41. File 2010 state taxes 4 40. File 2010 state taxes 7 40. File 2010 state taxes 0 39. File 2010 state taxes 3 38. File 2010 state taxes 6 57 45. File 2010 state taxes 1 44. File 2010 state taxes 3 43. File 2010 state taxes 5 42. File 2010 state taxes 7 41. File 2010 state taxes 9 41. File 2010 state taxes 2 40. File 2010 state taxes 4 39. File 2010 state taxes 7 39. File 2010 state taxes 0 38. File 2010 state taxes 3 58 45. File 2010 state taxes 0 44. File 2010 state taxes 2 43. File 2010 state taxes 3 42. File 2010 state taxes 5 41. File 2010 state taxes 7 40. File 2010 state taxes 9 40. File 2010 state taxes 2 39. File 2010 state taxes 4 38. File 2010 state taxes 7 38. File 2010 state taxes 0 59 44. File 2010 state taxes 9 44. File 2010 state taxes 0 43. File 2010 state taxes 2 42. File 2010 state taxes 4 41. File 2010 state taxes 5 40. File 2010 state taxes 7 40. File 2010 state taxes 0 39. File 2010 state taxes 2 38. File 2010 state taxes 5 37. File 2010 state taxes 8 60 44. File 2010 state taxes 7 43. File 2010 state taxes 9 43. File 2010 state taxes 0 42. File 2010 state taxes 2 41. File 2010 state taxes 4 40. File 2010 state taxes 6 39. File 2010 state taxes 8 39. File 2010 state taxes 0 38. File 2010 state taxes 2 37. File 2010 state taxes 5 61 44. File 2010 state taxes 6 43. File 2010 state taxes 8 42. File 2010 state taxes 9 42. File 2010 state taxes 1 41. File 2010 state taxes 2 40. File 2010 state taxes 4 39. File 2010 state taxes 6 38. File 2010 state taxes 8 38. File 2010 state taxes 0 37. File 2010 state taxes 3 62 44. File 2010 state taxes 5 43. File 2010 state taxes 7 42. File 2010 state taxes 8 41. File 2010 state taxes 9 41. File 2010 state taxes 1 40. File 2010 state taxes 3 39. File 2010 state taxes 4 38. File 2010 state taxes 6 37. File 2010 state taxes 8 37. File 2010 state taxes 1 63 44. File 2010 state taxes 5 43. File 2010 state taxes 6 42. File 2010 state taxes 7 41. File 2010 state taxes 8 41. File 2010 state taxes 0 40. File 2010 state taxes 1 39. File 2010 state taxes 3 38. File 2010 state taxes 5 37. File 2010 state taxes 7 36. File 2010 state taxes 9 64 44. File 2010 state taxes 4 43. File 2010 state taxes 5 42. File 2010 state taxes 6 41. File 2010 state taxes 7 40. File 2010 state taxes 8 40. File 2010 state taxes 0 39. File 2010 state taxes 2 38. File 2010 state taxes 3 37. File 2010 state taxes 5 36. File 2010 state taxes 7 65 44. File 2010 state taxes 3 43. File 2010 state taxes 4 42. File 2010 state taxes 5 41. File 2010 state taxes 6 40. File 2010 state taxes 7 39. File 2010 state taxes 9 39. File 2010 state taxes 0 38. File 2010 state taxes 2 37. File 2010 state taxes 4 36. File 2010 state taxes 6 66 44. File 2010 state taxes 2 43. File 2010 state taxes 3 42. File 2010 state taxes 4 41. File 2010 state taxes 5 40. File 2010 state taxes 6 39. File 2010 state taxes 8 38. File 2010 state taxes 9 38. File 2010 state taxes 1 37. File 2010 state taxes 2 36. File 2010 state taxes 4 67 44. File 2010 state taxes 2 43. File 2010 state taxes 3 42. File 2010 state taxes 3 41. File 2010 state taxes 4 40. File 2010 state taxes 6 39. File 2010 state taxes 7 38. File 2010 state taxes 8 38. File 2010 state taxes 0 37. File 2010 state taxes 1 36. File 2010 state taxes 3 68 44. File 2010 state taxes 1 43. File 2010 state taxes 2 42. File 2010 state taxes 3 41. File 2010 state taxes 4 40. File 2010 state taxes 5 39. File 2010 state taxes 6 38. File 2010 state taxes 7 37. File 2010 state taxes 9 37. File 2010 state taxes 0 36. File 2010 state taxes 2 69 44. File 2010 state taxes 1 43. File 2010 state taxes 1 42. File 2010 state taxes 2 41. File 2010 state taxes 3 40. File 2010 state taxes 4 39. File 2010 state taxes 5 38. File 2010 state taxes 6 37. File 2010 state taxes 8 36. File 2010 state taxes 9 36. File 2010 state taxes 0 70 44. File 2010 state taxes 0 43. File 2010 state taxes 1 42. File 2010 state taxes 2 41. File 2010 state taxes 3 40. File 2010 state taxes 3 39. File 2010 state taxes 4 38. File 2010 state taxes 6 37. File 2010 state taxes 7 36. File 2010 state taxes 8 35. File 2010 state taxes 9 71 44. File 2010 state taxes 0 43. File 2010 state taxes 0 42. File 2010 state taxes 1 41. File 2010 state taxes 2 40. File 2010 state taxes 3 39. File 2010 state taxes 4 38. File 2010 state taxes 5 37. File 2010 state taxes 6 36. File 2010 state taxes 7 35. File 2010 state taxes 9 72 43. File 2010 state taxes 9 43. File 2010 state taxes 0 42. File 2010 state taxes 1 41. File 2010 state taxes 1 40. File 2010 state taxes 2 39. File 2010 state taxes 3 38. File 2010 state taxes 4 37. File 2010 state taxes 5 36. File 2010 state taxes 6 35. File 2010 state taxes 8 73 43. File 2010 state taxes 9 43. File 2010 state taxes 0 42. File 2010 state taxes 0 41. File 2010 state taxes 1 40. File 2010 state taxes 2 39. File 2010 state taxes 3 38. File 2010 state taxes 4 37. File 2010 state taxes 5 36. File 2010 state taxes 6 35. File 2010 state taxes 7 74 43. File 2010 state taxes 9 42. File 2010 state taxes 9 42. File 2010 state taxes 0 41. File 2010 state taxes 1 40. File 2010 state taxes 1 39. File 2010 state taxes 2 38. File 2010 state taxes 3 37. File 2010 state taxes 4 36. File 2010 state taxes 5 35. File 2010 state taxes 6 75 43. File 2010 state taxes 8 42. File 2010 state taxes 9 42. File 2010 state taxes 0 41. File 2010 state taxes 0 40. File 2010 state taxes 1 39. File 2010 state taxes 2 38. File 2010 state taxes 3 37. File 2010 state taxes 4 36. File 2010 state taxes 5 35. File 2010 state taxes 6 76 43. File 2010 state taxes 8 42. File 2010 state taxes 9 41. File 2010 state taxes 9 41. File 2010 state taxes 0 40. File 2010 state taxes 1 39. File 2010 state taxes 1 38. File 2010 state taxes 2 37. File 2010 state taxes 3 36. File 2010 state taxes 4 35. File 2010 state taxes 5 77 43. File 2010 state taxes 8 42. File 2010 state taxes 9 41. File 2010 state taxes 9 41. File 2010 state taxes 0 40. File 2010 state taxes 0 39. File 2010 state taxes 1 38. File 2010 state taxes 2 37. File 2010 state taxes 3 36. File 2010 state taxes 4 35. File 2010 state taxes 5 78 43. File 2010 state taxes 8 42. File 2010 state taxes 8 41. File 2010 state taxes 9 40. File 2010 state taxes 9 40. File 2010 state taxes 0 39. File 2010 state taxes 1 38. File 2010 state taxes 2 37. File 2010 state taxes 2 36. File 2010 state taxes 3 35. File 2010 state taxes 4 79 43. File 2010 state taxes 8 42. File 2010 state taxes 8 41. File 2010 state taxes 9 40. File 2010 state taxes 9 40. File 2010 state taxes 0 39. File 2010 state taxes 1 38. File 2010 state taxes 1 37. File 2010 state taxes 2 36. File 2010 state taxes 3 35. File 2010 state taxes 4 80 43. File 2010 state taxes 7 42. File 2010 state taxes 8 41. File 2010 state taxes 8 40. File 2010 state taxes 9 40. File 2010 state taxes 0 39. File 2010 state taxes 0 38. File 2010 state taxes 1 37. File 2010 state taxes 2 36. File 2010 state taxes 3 35. File 2010 state taxes 4 81 43. File 2010 state taxes 7 42. File 2010 state taxes 8 41. File 2010 state taxes 8 40. File 2010 state taxes 9 39. File 2010 state taxes 9 39. File 2010 state taxes 0 38. File 2010 state taxes 1 37. File 2010 state taxes 2 36. File 2010 state taxes 2 35. File 2010 state taxes 3 82 43. File 2010 state taxes 7 42. File 2010 state taxes 8 41. File 2010 state taxes 8 40. File 2010 state taxes 9 39. File 2010 state taxes 9 39. File 2010 state taxes 0 38. File 2010 state taxes 1 37. File 2010 state taxes 1 36. File 2010 state taxes 2 35. File 2010 state taxes 3 83 43. File 2010 state taxes 7 42. File 2010 state taxes 8 41. File 2010 state taxes 8 40. File 2010 state taxes 9 39. File 2010 state taxes 9 39. File 2010 state taxes 0 38. File 2010 state taxes 0 37. File 2010 state taxes 1 36. File 2010 state taxes 2 35. File 2010 state taxes 3 84 43. File 2010 state taxes 7 42. File 2010 state taxes 7 41. File 2010 state taxes 8 40. File 2010 state taxes 8 39. File 2010 state taxes 9 39. File 2010 state taxes 0 38. File 2010 state taxes 0 37. File 2010 state taxes 1 36. File 2010 state taxes 2 35. File 2010 state taxes 3 85 43. File 2010 state taxes 7 42. File 2010 state taxes 7 41. File 2010 state taxes 8 40. File 2010 state taxes 8 39. File 2010 state taxes 9 38. File 2010 state taxes 9 38. File 2010 state taxes 0 37. File 2010 state taxes 1 36. File 2010 state taxes 2 35. File 2010 state taxes 2 86 43. File 2010 state taxes 7 42. File 2010 state taxes 7 41. File 2010 state taxes 8 40. File 2010 state taxes 8 39. File 2010 state taxes 9 38. File 2010 state taxes 9 38. File 2010 state taxes 0 37. File 2010 state taxes 1 36. File 2010 state taxes 1 35. File 2010 state taxes 2 87 43. File 2010 state taxes 7 42. File 2010 state taxes 7 41. File 2010 state taxes 8 40. File 2010 state taxes 8 39. File 2010 state taxes 9 38. File 2010 state taxes 9 38. File 2010 state taxes 0 37. File 2010 state taxes 0 36. File 2010 state taxes 1 35. File 2010 state taxes 2 Appendix C. File 2010 state taxes (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. File 2010 state taxes 7 42. File 2010 state taxes 7 41. File 2010 state taxes 8 40. File 2010 state taxes 8 39. File 2010 state taxes 9 38. File 2010 state taxes 9 38. File 2010 state taxes 0 37. File 2010 state taxes 0 36. File 2010 state taxes 1 35. File 2010 state taxes 2 89 43. File 2010 state taxes 7 42. File 2010 state taxes 7 41. File 2010 state taxes 7 40. File 2010 state taxes 8 39. File 2010 state taxes 8 38. File 2010 state taxes 9 38. File 2010 state taxes 0 37. File 2010 state taxes 0 36. File 2010 state taxes 1 35. File 2010 state taxes 2 90 43. File 2010 state taxes 7 42. File 2010 state taxes 7 41. File 2010 state taxes 7 40. File 2010 state taxes 8 39. File 2010 state taxes 8 38. File 2010 state taxes 9 38. File 2010 state taxes 0 37. File 2010 state taxes 0 36. File 2010 state taxes 1 35. File 2010 state taxes 2 91 43. File 2010 state taxes 7 42. File 2010 state taxes 7 41. File 2010 state taxes 7 40. File 2010 state taxes 8 39. File 2010 state taxes 8 38. File 2010 state taxes 9 37. File 2010 state taxes 9 37. File 2010 state taxes 0 36. File 2010 state taxes 1 35. File 2010 state taxes 2 92 43. File 2010 state taxes 7 42. File 2010 state taxes 7 41. File 2010 state taxes 7 40. File 2010 state taxes 8 39. File 2010 state taxes 8 38. File 2010 state taxes 9 37. File 2010 state taxes 9 37. File 2010 state taxes 0 36. File 2010 state taxes 1 35. File 2010 state taxes 1 93 43. File 2010 state taxes 7 42. File 2010 state taxes 7 41. File 2010 state taxes 7 40. File 2010 state taxes 8 39. File 2010 state taxes 8 38. File 2010 state taxes 9 37. File 2010 state taxes 9 37. File 2010 state taxes 0 36. File 2010 state taxes 1 35. File 2010 state taxes 1 94 43. File 2010 state taxes 7 42. File 2010 state taxes 7 41. File 2010 state taxes 7 40. File 2010 state taxes 8 39. File 2010 state taxes 8 38. File 2010 state taxes 9 37. File 2010 state taxes 9 37. File 2010 state taxes 0 36. File 2010 state taxes 1 35. File 2010 state taxes 1 95 43. File 2010 state taxes 6 42. File 2010 state taxes 7 41. File 2010 state taxes 7 40. File 2010 state taxes 8 39. File 2010 state taxes 8 38. File 2010 state taxes 9 37. File 2010 state taxes 9 37. File 2010 state taxes 0 36. File 2010 state taxes 1 35. File 2010 state taxes 1 96 43. File 2010 state taxes 6 42. File 2010 state taxes 7 41. File 2010 state taxes 7 40. File 2010 state taxes 8 39. File 2010 state taxes 8 38. File 2010 state taxes 9 37. File 2010 state taxes 9 37. File 2010 state taxes 0 36. File 2010 state taxes 1 35. File 2010 state taxes 1 97 43. File 2010 state taxes 6 42. File 2010 state taxes 7 41. File 2010 state taxes 7 40. File 2010 state taxes 8 39. File 2010 state taxes 8 38. File 2010 state taxes 9 37. File 2010 state taxes 9 37. File 2010 state taxes 0 36. File 2010 state taxes 1 35. File 2010 state taxes 1 98 43. File 2010 state taxes 6 42. File 2010 state taxes 7 41. File 2010 state taxes 7 40. File 2010 state taxes 8 39. File 2010 state taxes 8 38. File 2010 state taxes 9 37. File 2010 state taxes 9 37. File 2010 state taxes 0 36. File 2010 state taxes 0 35. File 2010 state taxes 1 99 43. File 2010 state taxes 6 42. File 2010 state taxes 7 41. File 2010 state taxes 7 40. File 2010 state taxes 8 39. File 2010 state taxes 8 38. File 2010 state taxes 9 37. File 2010 state taxes 9 37. File 2010 state taxes 0 36. File 2010 state taxes 0 35. File 2010 state taxes 1 100 43. File 2010 state taxes 6 42. File 2010 state taxes 7 41. File 2010 state taxes 7 40. File 2010 state taxes 8 39. File 2010 state taxes 8 38. File 2010 state taxes 9 37. File 2010 state taxes 9 37. File 2010 state taxes 0 36. File 2010 state taxes 0 35. File 2010 state taxes 1 101 43. File 2010 state taxes 6 42. File 2010 state taxes 7 41. File 2010 state taxes 7 40. File 2010 state taxes 8 39. File 2010 state taxes 8 38. File 2010 state taxes 9 37. File 2010 state taxes 9 37. File 2010 state taxes 0 36. File 2010 state taxes 0 35. File 2010 state taxes 1 102 43. File 2010 state taxes 6 42. File 2010 state taxes 7 41. File 2010 state taxes 7 40. File 2010 state taxes 8 39. File 2010 state taxes 8 38. File 2010 state taxes 9 37. File 2010 state taxes 9 37. File 2010 state taxes 0 36. File 2010 state taxes 0 35. File 2010 state taxes 1 103 43. File 2010 state taxes 6 42. File 2010 state taxes 7 41. File 2010 state taxes 7 40. File 2010 state taxes 8 39. File 2010 state taxes 8 38. File 2010 state taxes 9 37. File 2010 state taxes 9 37. File 2010 state taxes 0 36. File 2010 state taxes 0 35. File 2010 state taxes 1 104 43. File 2010 state taxes 6 42. File 2010 state taxes 7 41. File 2010 state taxes 7 40. File 2010 state taxes 8 39. File 2010 state taxes 8 38. File 2010 state taxes 8 37. File 2010 state taxes 9 37. File 2010 state taxes 0 36. File 2010 state taxes 0 35. File 2010 state taxes 1 105 43. File 2010 state taxes 6 42. File 2010 state taxes 7 41. File 2010 state taxes 7 40. File 2010 state taxes 8 39. File 2010 state taxes 8 38. File 2010 state taxes 8 37. File 2010 state taxes 9 37. File 2010 state taxes 0 36. File 2010 state taxes 0 35. File 2010 state taxes 1 106 43. File 2010 state taxes 6 42. File 2010 state taxes 7 41. File 2010 state taxes 7 40. File 2010 state taxes 8 39. File 2010 state taxes 8 38. File 2010 state taxes 8 37. File 2010 state taxes 9 37. File 2010 state taxes 0 36. File 2010 state taxes 0 35. File 2010 state taxes 1 107 43. File 2010 state taxes 6 42. File 2010 state taxes 7 41. File 2010 state taxes 7 40. File 2010 state taxes 8 39. File 2010 state taxes 8 38. File 2010 state taxes 8 37. File 2010 state taxes 9 37. File 2010 state taxes 0 36. File 2010 state taxes 0 35. File 2010 state taxes 1 108 43. File 2010 state taxes 6 42. File 2010 state taxes 7 41. File 2010 state taxes 7 40. File 2010 state taxes 8 39. File 2010 state taxes 8 38. File 2010 state taxes 8 37. File 2010 state taxes 9 37. File 2010 state taxes 0 36. File 2010 state taxes 0 35. File 2010 state taxes 1 109 43. File 2010 state taxes 6 42. File 2010 state taxes 7 41. File 2010 state taxes 7 40. File 2010 state taxes 7 39. File 2010 state taxes 8 38. File 2010 state taxes 8 37. File 2010 state taxes 9 37. File 2010 state taxes 0 36. File 2010 state taxes 0 35. File 2010 state taxes 1 110 43. File 2010 state taxes 6 42. File 2010 state taxes 7 41. File 2010 state taxes 7 40. File 2010 state taxes 7 39. File 2010 state taxes 8 38. File 2010 state taxes 8 37. File 2010 state taxes 9 37. File 2010 state taxes 0 36. File 2010 state taxes 0 35. File 2010 state taxes 1 111 43. File 2010 state taxes 6 42. File 2010 state taxes 7 41. File 2010 state taxes 7 40. File 2010 state taxes 7 39. File 2010 state taxes 8 38. File 2010 state taxes 8 37. File 2010 state taxes 9 37. File 2010 state taxes 0 36. File 2010 state taxes 0 35. File 2010 state taxes 1 112 43. File 2010 state taxes 6 42. File 2010 state taxes 7 41. File 2010 state taxes 7 40. File 2010 state taxes 7 39. File 2010 state taxes 8 38. File 2010 state taxes 8 37. File 2010 state taxes 9 37. File 2010 state taxes 0 36. File 2010 state taxes 0 35. File 2010 state taxes 1 113 43. File 2010 state taxes 6 42. File 2010 state taxes 7 41. File 2010 state taxes 7 40. File 2010 state taxes 7 39. File 2010 state taxes 8 38. File 2010 state taxes 8 37. File 2010 state taxes 9 37. File 2010 state taxes 0 36. File 2010 state taxes 0 35. File 2010 state taxes 1 114 43. File 2010 state taxes 6 42. File 2010 state taxes 7 41. File 2010 state taxes 7 40. File 2010 state taxes 7 39. File 2010 state taxes 8 38. File 2010 state taxes 8 37. File 2010 state taxes 9 37. File 2010 state taxes 0 36. File 2010 state taxes 0 35. File 2010 state taxes 1 115+ 43. File 2010 state taxes 6 42. File 2010 state taxes 7 41. File 2010 state taxes 7 40. File 2010 state taxes 7 39. File 2010 state taxes 8 38. File 2010 state taxes 8 37. File 2010 state taxes 9 37. File 2010 state taxes 0 36. File 2010 state taxes 0 35. File 2010 state taxes 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. File 2010 state taxes 4 40. File 2010 state taxes 0 39. File 2010 state taxes 5 39. File 2010 state taxes 1 38. File 2010 state taxes 7 38. File 2010 state taxes 3 38. File 2010 state taxes 0 37. File 2010 state taxes 6 37. File 2010 state taxes 3 37. File 2010 state taxes 1 51 40. File 2010 state taxes 0 39. File 2010 state taxes 5 39. File 2010 state taxes 0 38. File 2010 state taxes 5 38. File 2010 state taxes 1 37. File 2010 state taxes 7 37. File 2010 state taxes 4 37. File 2010 state taxes 0 36. File 2010 state taxes 7 36. File 2010 state taxes 4 52 39. File 2010 state taxes 5 39. File 2010 state taxes 0 38. File 2010 state taxes 5 38. File 2010 state taxes 0 37. File 2010 state taxes 6 37. File 2010 state taxes 2 36. File 2010 state taxes 8 36. File 2010 state taxes 4 36. File 2010 state taxes 0 35. File 2010 state taxes 7 53 39. File 2010 state taxes 1 38. File 2010 state taxes 5 38. File 2010 state taxes 0 37. File 2010 state taxes 5 37. File 2010 state taxes 1 36. File 2010 state taxes 6 36. File 2010 state taxes 2 35. File 2010 state taxes 8 35. File 2010 state taxes 4 35. File 2010 state taxes 1 54 38. File 2010 state taxes 7 38. File 2010 state taxes 1 37. File 2010 state taxes 6 37. File 2010 state taxes 1 36. File 2010 state taxes 6 36. File 2010 state taxes 1 35. File 2010 state taxes 7 35. File 2010 state taxes 2 34. File 2010 state taxes 8 34. File 2010 state taxes 5 55 38. File 2010 state taxes 3 37. File 2010 state taxes 7 37. File 2010 state taxes 2 36. File 2010 state taxes 6 36. File 2010 state taxes 1 35. File 2010 state taxes 6 35. File 2010 state taxes 1 34. File 2010 state taxes 7 34. File 2010 state taxes 3 33. File 2010 state taxes 9 56 38. File 2010 state taxes 0 37. File 2010 state taxes 4 36. File 2010 state taxes 8 36. File 2010 state taxes 2 35. File 2010 state taxes 7 35. File 2010 state taxes 1 34. File 2010 state taxes 7 34. File 2010 state taxes 2 33. File 2010 state taxes 7 33. File 2010 state taxes 3 Appendix C. File 2010 state taxes (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. File 2010 state taxes 6 37. File 2010 state taxes 0 36. File 2010 state taxes 4 35. File 2010 state taxes 8 35. File 2010 state taxes 2 34. File 2010 state taxes 7 34. File 2010 state taxes 2 33. File 2010 state taxes 7 33. File 2010 state taxes 2 32. File 2010 state taxes 8 58 37. File 2010 state taxes 3 36. File 2010 state taxes 7 36. File 2010 state taxes 0 35. File 2010 state taxes 4 34. File 2010 state taxes 8 34. File 2010 state taxes 3 33. File 2010 state taxes 7 33. File 2010 state taxes 2 32. File 2010 state taxes 8 32. File 2010 state taxes 3 59 37. File 2010 state taxes 1 36. File 2010 state taxes 4 35. File 2010 state taxes 7 35. File 2010 state taxes 1 34. File 2010 state taxes 5 33. File 2010 state taxes 9 33. File 2010 state taxes 3 32. File 2010 state taxes 8 32. File 2010 state taxes 3 31. File 2010 state taxes 8 60 36. File 2010 state taxes 8 36. File 2010 state taxes 1 35. File 2010 state taxes 4 34. File 2010 state taxes 8 34. File 2010 state taxes 1 33. File 2010 state taxes 5 32. File 2010 state taxes 9 32. File 2010 state taxes 4 31. File 2010 state taxes 9 31. File 2010 state taxes 3 61 36. File 2010 state taxes 6 35. File 2010 state taxes 8 35. File 2010 state taxes 1 34. File 2010 state taxes 5 33. File 2010 state taxes 8 33. File 2010 state taxes 2 32. File 2010 state taxes 6 32. File 2010 state taxes 0 31. File 2010 state taxes 4 30. File 2010 state taxes 9 62 36. File 2010 state taxes 3 35. File 2010 state taxes 6 34. File 2010 state taxes 9 34. File 2010 state taxes 2 33. File 2010 state taxes 5 32. File 2010 state taxes 9 32. File 2010 state taxes 2 31. File 2010 state taxes 6 31. File 2010 state taxes 1 30. File 2010 state taxes 5 63 36. File 2010 state taxes 1 35. File 2010 state taxes 4 34. File 2010 state taxes 6 33. File 2010 state taxes 9 33. File 2010 state taxes 2 32. File 2010 state taxes 6 31. File 2010 state taxes 9 31. File 2010 state taxes 3 30. File 2010 state taxes 7 30. File 2010 state taxes 1 64 35. File 2010 state taxes 9 35. File 2010 state taxes 2 34. File 2010 state taxes 4 33. File 2010 state taxes 7 33. File 2010 state taxes 0 32. File 2010 state taxes 3 31. File 2010 state taxes 6 31. File 2010 state taxes 0 30. File 2010 state taxes 4 29. File 2010 state taxes 8 65 35. File 2010 state taxes 8 35. File 2010 state taxes 0 34. File 2010 state taxes 2 33. File 2010 state taxes 5 32. File 2010 state taxes 7 32. File 2010 state taxes 0 31. File 2010 state taxes 4 30. File 2010 state taxes 7 30. File 2010 state taxes 0 29. File 2010 state taxes 4 66 35. File 2010 state taxes 6 34. File 2010 state taxes 8 34. File 2010 state taxes 0 33. File 2010 state taxes 3 32. File 2010 state taxes 5 31. File 2010 state taxes 8 31. File 2010 state taxes 1 30. File 2010 state taxes 4 29. File 2010 state taxes 8 29. File 2010 state taxes 1 67 35. File 2010 state taxes 5 34. File 2010 state taxes 7 33. File 2010 state taxes 9 33. File 2010 state taxes 1 32. File 2010 state taxes 3 31. File 2010 state taxes 6 30. File 2010 state taxes 9 30. File 2010 state taxes 2 29. File 2010 state taxes 5 28. File 2010 state taxes 8 68 35. File 2010 state taxes 3 34. File 2010 state taxes 5 33. File 2010 state taxes 7 32. File 2010 state taxes 9 32. File 2010 state taxes 1 31. File 2010 state taxes 4 30. File 2010 state taxes 7 29. File 2010 state taxes 9 29. File 2010 state taxes 2 28. File 2010 state taxes 6 69 35. File 2010 state taxes 2 34. File 2010 state taxes 4 33. File 2010 state taxes 6 32. File 2010 state taxes 8 32. File 2010 state taxes 0 31. File 2010 state taxes 2 30. File 2010 state taxes 5 29. File 2010 state taxes 7 29. File 2010 state taxes 0 28. File 2010 state taxes 3 70 35. File 2010 state taxes 1 34. File 2010 state taxes 3 33. File 2010 state taxes 4 32. File 2010 state taxes 6 31. File 2010 state taxes 8 31. File 2010 state taxes 1 30. File 2010 state taxes 3 29. File 2010 state taxes 5 28. File 2010 state taxes 8 28. File 2010 state taxes 1 71 35. File 2010 state taxes 0 34. File 2010 state taxes 2 33. File 2010 state taxes 3 32. File 2010 state taxes 5 31. File 2010 state taxes 7 30. File 2010 state taxes 9 30. File 2010 state taxes 1 29. File 2010 state taxes 4 28. File 2010 state taxes 6 27. File 2010 state taxes 9 72 34. File 2010 state taxes 9 34. File 2010 state taxes 1 33. File 2010 state taxes 2 32. File 2010 state taxes 4 31. File 2010 state taxes 6 30. File 2010 state taxes 8 30. File 2010 state taxes 0 29. File 2010 state taxes 2 28. File 2010 state taxes 4 27. File 2010 state taxes 7 73 34. File 2010 state taxes 8 34. File 2010 state taxes 0 33. File 2010 state taxes 1 32. File 2010 state taxes 3 31. File 2010 state taxes 5 30. File 2010 state taxes 6 29. File 2010 state taxes 8 29. File 2010 state taxes 1 28. File 2010 state taxes 3 27. File 2010 state taxes 5 74 34. File 2010 state taxes 8 33. File 2010 state taxes 9 33. File 2010 state taxes 0 32. File 2010 state taxes 2 31. File 2010 state taxes 4 30. File 2010 state taxes 5 29. File 2010 state taxes 7 28. File 2010 state taxes 9 28. File 2010 state taxes 1 27. File 2010 state taxes 4 75 34. File 2010 state taxes 7 33. File 2010 state taxes 8 33. File 2010 state taxes 0 32. File 2010 state taxes 1 31. File 2010 state taxes 3 30. File 2010 state taxes 4 29. File 2010 state taxes 6 28. File 2010 state taxes 8 28. File 2010 state taxes 0 27. File 2010 state taxes 2 76 34. File 2010 state taxes 6 33. File 2010 state taxes 8 32. File 2010 state taxes 9 32. File 2010 state taxes 0 31. File 2010 state taxes 2 30. File 2010 state taxes 3 29. File 2010 state taxes 5 28. File 2010 state taxes 7 27. File 2010 state taxes 9 27. File 2010 state taxes 1 77 34. File 2010 state taxes 6 33. File 2010 state taxes 7 32. File 2010 state taxes 8 32. File 2010 state taxes 0 31. File 2010 state taxes 1 30. File 2010 state taxes 3 29. File 2010 state taxes 4 28. File 2010 state taxes 6 27. File 2010 state taxes 8 27. File 2010 state taxes 0 78 34. File 2010 state taxes 5 33. File 2010 state taxes 6 32. File 2010 state taxes 8 31. File 2010 state taxes 9 31. File 2010 state taxes 0 30. File 2010 state taxes 2 29. File 2010 state taxes 3 28. File 2010 state taxes 5 27. File 2010 state taxes 7 26. File 2010 state taxes 9 79 34. File 2010 state taxes 5 33. File 2010 state taxes 6 32. File 2010 state taxes 7 31. File 2010 state taxes 8 31. File 2010 state taxes 0 30. File 2010 state taxes 1 29. File 2010 state taxes 3 28. File 2010 state taxes 4 27. File 2010 state taxes 6 26. File 2010 state taxes 8 80 34. File 2010 state taxes 5 33. File 2010 state taxes 6 32. File 2010 state taxes 7 31. File 2010 state taxes 8 30. File 2010 state taxes 9 30. File 2010 state taxes 1 29. File 2010 state taxes 2 28. File 2010 state taxes 4 27. File 2010 state taxes 5 26. File 2010 state taxes 7 81 34. File 2010 state taxes 4 33. File 2010 state taxes 5 32. File 2010 state taxes 6 31. File 2010 state taxes 8 30. File 2010 state taxes 9 30. File 2010 state taxes 0 29. File 2010 state taxes 2 28. File 2010 state taxes 3 27. File 2010 state taxes 5 26. File 2010 state taxes 6 82 34. File 2010 state taxes 4 33. File 2010 state taxes 5 32. File 2010 state taxes 6 31. File 2010 state taxes 7 30. File 2010 state taxes 8 30. File 2010 state taxes 0 29. File 2010 state taxes 1 28. File 2010 state taxes 3 27. File 2010 state taxes 4 26. File 2010 state taxes 6 83 34. File 2010 state taxes 4 33. File 2010 state taxes 5 32. File 2010 state taxes 6 31. File 2010 state taxes 7 30. File 2010 state taxes 8 29. File 2010 state taxes 9 29. File 2010 state taxes 1 28. File 2010 state taxes 2 27. File 2010 state taxes 4 26. File 2010 state taxes 5 84 34. File 2010 state taxes 3 33. File 2010 state taxes 4 32. File 2010 state taxes 5 31. File 2010 state taxes 7 30. File 2010 state taxes 8 29. File 2010 state taxes 9 29. File 2010 state taxes 0 28. File 2010 state taxes 2 27. File 2010 state taxes 3 26. File 2010 state taxes 5 85 34. File 2010 state taxes 3 33. File 2010 state taxes 4 32. File 2010 state taxes 5 31. File 2010 state taxes 6 30. File 2010 state taxes 7 29. File 2010 state taxes 9 29. File 2010 state taxes 0 28. File 2010 state taxes 1 27. File 2010 state taxes 3 26. File 2010 state taxes 4 86 34. File 2010 state taxes 3 33. File 2010 state taxes 4 32. File 2010 state taxes 5 31. File 2010 state taxes 6 30. File 2010 state taxes 7 29. File 2010 state taxes 8 29. File 2010 state taxes 0 28. File 2010 state taxes 1 27. File 2010 state taxes 2 26. File 2010 state taxes 4 87 34. File 2010 state taxes 3 33. File 2010 state taxes 4 32. File 2010 state taxes 5 31. File 2010 state taxes 6 30. File 2010 state taxes 7 29. File 2010 state taxes 8 28. File 2010 state taxes 9 28. File 2010 state taxes 1 27. File 2010 state taxes 2 26. File 2010 state taxes 4 88 34. File 2010 state taxes 3 33. File 2010 state taxes 4 32. File 2010 state taxes 5 31. File 2010 state taxes 6 30. File 2010 state taxes 7 29. File 2010 state taxes 8 28. File 2010 state taxes 9 28. File 2010 state taxes 0 27. File 2010 state taxes 2 26. File 2010 state taxes 3 89 34. File 2010 state taxes 3 33. File 2010 state taxes 3 32. File 2010 state taxes 4 31. File 2010 state taxes 5 30. File 2010 state taxes 7 29. File 2010 state taxes 8 28. File 2010 state taxes 9 28. File 2010 state taxes 0 27. File 2010 state taxes 2 26. File 2010 state taxes 3 90 34. File 2010 state taxes 2 33. File 2010 state taxes 3 32. File 2010 state taxes 4 31. File 2010 state taxes 5 30. File 2010 state taxes 6 29. File 2010 state taxes 8 28. File 2010 state taxes 9 28. File 2010 state taxes 0 27. File 2010 state taxes 1 26. File 2010 state taxes 3 91 34. File 2010 state taxes 2 33. File 2010 state taxes 3 32. File 2010 state taxes 4 31. File 2010 state taxes 5 30. File 2010 state taxes 6 29. File 2010 state taxes 7 28. File 2010 state taxes 9 28. File 2010 state taxes 0 27. File 2010 state taxes 1 26. File 2010 state taxes 3 92 34. File 2010 state taxes 2 33. File 2010 state taxes 3 32. File 2010 state taxes 4 31. File 2010 state taxes 5 30. File 2010 state taxes 6 29. File 2010 state taxes 7 28. File 2010 state taxes 8 28. File 2010 state taxes 0 27. File 2010 state taxes 1 26. File 2010 state taxes 2 93 34. File 2010 state taxes 2 33. File 2010 state taxes 3 32. File 2010 state taxes 4 31. File 2010 state taxes 5 30. File 2010 state taxes 6 29. File 2010 state taxes 7 28. File 2010 state taxes 8 28. File 2010 state taxes 0 27. File 2010 state taxes 1 26. File 2010 state taxes 2 94 34. File 2010 state taxes 2 33. File 2010 state taxes 3 32. File 2010 state taxes 4 31. File 2010 state taxes 5 30. File 2010 state taxes 6 29. File 2010 state taxes 7 28. File 2010 state taxes 8 27. File 2010 state taxes 9 27. File 2010 state taxes 1 26. File 2010 state taxes 2 95 34. File 2010 state taxes 2 33. File 2010 state taxes 3 32. File 2010 state taxes 4 31. File 2010 state taxes 5 30. File 2010 state taxes 6 29. File 2010 state taxes 7 28. File 2010 state taxes 8 27. File 2010 state taxes 9 27. File 2010 state taxes 1 26. File 2010 state taxes 2 96 34. File 2010 state taxes 2 33. File 2010 state taxes 3 32. File 2010 state taxes 4 31. File 2010 state taxes 5 30. File 2010 state taxes 6 29. File 2010 state taxes 7 28. File 2010 state taxes 8 27. File 2010 state taxes 9 27. File 2010 state taxes 0 26. File 2010 state taxes 2 Appendix C. File 2010 state taxes (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. File 2010 state taxes 2 33. File 2010 state taxes 3 32. File 2010 state taxes 4 31. File 2010 state taxes 5 30. File 2010 state taxes 6 29. File 2010 state taxes 7 28. File 2010 state taxes 8 27. File 2010 state taxes 9 27. File 2010 state taxes 0 26. File 2010 state taxes 2 98 34. File 2010 state taxes 2 33. File 2010 state taxes 3 32. File 2010 state taxes 4 31. File 2010 state taxes 5 30. File 2010 state taxes 6 29. File 2010 state taxes 7 28. File 2010 state taxes 8 27. File 2010 state taxes 9 27. File 2010 state taxes 0 26. File 2010 state taxes 2 99 34. File 2010 state taxes 2 33. File 2010 state taxes 3 32. File 2010 state taxes 4 31. File 2010 state taxes 5 30. File 2010 state taxes 6 29. File 2010 state taxes 7 28. File 2010 state taxes 8 27. File 2010 state taxes 9 27. File 2010 state taxes 0 26. File 2010 state taxes 2 100 34. File 2010 state taxes 2 33. File 2010 state taxes 3 32. File 2010 state taxes 4 31. File 2010 state taxes 5 30. File 2010 state taxes 6 29. File 2010 state taxes 7 28. File 2010 state taxes 8 27. File 2010 state taxes 9 27. File 2010 state taxes 0 26. File 2010 state taxes 1 101 34. File 2010 state taxes 2 33. File 2010 state taxes 3 32. File 2010 state taxes 4 31. File 2010 state taxes 5 30. File 2010 state taxes 6 29. File 2010 state taxes 7 28. File 2010 state taxes 8 27. File 2010 state taxes 9 27. File 2010 state taxes 0 26. File 2010 state taxes 1 102 34. File 2010 state taxes 2 33. File 2010 state taxes 3 32. File 2010 state taxes 4 31. File 2010 state taxes 4 30. File 2010 state taxes 5 29. File 2010 state taxes 7 28. File 2010 state taxes 8 27. File 2010 state taxes 9 27. File 2010 state taxes 0 26. File 2010 state taxes 1 103 34. File 2010 state taxes 2 33. File 2010 state taxes 3 32. File 2010 state taxes 4 31. File 2010 state taxes 4 30. File 2010 state taxes 5 29. File 2010 state taxes 7 28. File 2010 state taxes 8 27. File 2010 state taxes 9 27. File 2010 state taxes 0 26. File 2010 state taxes 1 104 34. File 2010 state taxes 2 33. File 2010 state taxes 3 32. File 2010 state taxes 4 31. File 2010 state taxes 4 30. File 2010 state taxes 5 29. File 2010 state taxes 6 28. File 2010 state taxes 8 27. File 2010 state taxes 9 27. File 2010 state taxes 0 26. File 2010 state taxes 1 105 34. File 2010 state taxes 2 33. File 2010 state taxes 3 32. File 2010 state taxes 3 31. File 2010 state taxes 4 30. File 2010 state taxes 5 29. File 2010 state taxes 6 28. File 2010 state taxes 8 27. File 2010 state taxes 9 27. File 2010 state taxes 0 26. File 2010 state taxes 1 106 34. File 2010 state taxes 2 33. File 2010 state taxes 3 32. File 2010 state taxes 3 31. File 2010 state taxes 4 30. File 2010 state taxes 5 29. File 2010 state taxes 6 28. File 2010 state taxes 8 27. File 2010 state taxes 9 27. File 2010 state taxes 0 26. File 2010 state taxes 1 107 34. File 2010 state taxes 2 33. File 2010 state taxes 3 32. File 2010 state taxes 3 31. File 2010 state taxes 4 30. File 2010 state taxes 5 29. File 2010 state taxes 6 28. File 2010 state taxes 8 27. File 2010 state taxes 9 27. File 2010 state taxes 0 26. File 2010 state taxes 1 108 34. File 2010 state taxes 2 33. File 2010 state taxes 3 32. File 2010 state taxes 3 31. File 2010 state taxes 4 30. File 2010 state taxes 5 29. File 2010 state taxes 6 28. File 2010 state taxes 8 27. File 2010 state taxes 9 27. File 2010 state taxes 0 26. File 2010 state taxes 1 109 34. File 2010 state taxes 2 33. File 2010 state taxes 3 32. File 2010 state taxes 3 31. File 2010 state taxes 4 30. File 2010 state taxes 5 29. File 2010 state taxes 6 28. File 2010 state taxes 7 27. File 2010 state taxes 9 27. File 2010 state taxes 0 26. File 2010 state taxes 1 110 34. File 2010 state taxes 2 33. File 2010 state taxes 3 32. File 2010 state taxes 3 31. File 2010 state taxes 4 30. File 2010 state taxes 5 29. File 2010 state taxes 6 28. File 2010 state taxes 7 27. File 2010 state taxes 9 27. File 2010 state taxes 0 26. File 2010 state taxes 1 111 34. File 2010 state taxes 2 33. File 2010 state taxes 3 32. File 2010 state taxes 3 31. File 2010 state taxes 4 30. File 2010 state taxes 5 29. File 2010 state taxes 6 28. File 2010 state taxes 7 27. File 2010 state taxes 9 27. File 2010 state taxes 0 26. File 2010 state taxes 1 112 34. File 2010 state taxes 2 33. File 2010 state taxes 3 32. File 2010 state taxes 3 31. File 2010 state taxes 4 30. File 2010 state taxes 5 29. File 2010 state taxes 6 28. File 2010 state taxes 7 27. File 2010 state taxes 9 27. File 2010 state taxes 0 26. File 2010 state taxes 1 113 34. File 2010 state taxes 2 33. File 2010 state taxes 3 32. File 2010 state taxes 3 31. File 2010 state taxes 4 30. File 2010 state taxes 5 29. File 2010 state taxes 6 28. File 2010 state taxes 7 27. File 2010 state taxes 9 27. File 2010 state taxes 0 26. File 2010 state taxes 1 114 34. File 2010 state taxes 2 33. File 2010 state taxes 3 32. File 2010 state taxes 3 31. File 2010 state taxes 4 30. File 2010 state taxes 5 29. File 2010 state taxes 6 28. File 2010 state taxes 7 27. File 2010 state taxes 9 27. File 2010 state taxes 0 26. File 2010 state taxes 1 115+ 34. File 2010 state taxes 2 33. File 2010 state taxes 3 32. File 2010 state taxes 3 31. File 2010 state taxes 4 30. File 2010 state taxes 5 29. File 2010 state taxes 6 28. File 2010 state taxes 7 27. File 2010 state taxes 9 27. File 2010 state taxes 0 26. File 2010 state taxes 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. File 2010 state taxes 9 30. File 2010 state taxes 4 30. File 2010 state taxes 0 29. File 2010 state taxes 6 29. File 2010 state taxes 2 28. File 2010 state taxes 8 28. File 2010 state taxes 5 28. File 2010 state taxes 2 27. File 2010 state taxes 9 27. File 2010 state taxes 6 61 30. File 2010 state taxes 4 29. File 2010 state taxes 9 29. File 2010 state taxes 5 29. File 2010 state taxes 0 28. File 2010 state taxes 6 28. File 2010 state taxes 3 27. File 2010 state taxes 9 27. File 2010 state taxes 6 27. File 2010 state taxes 3 27. File 2010 state taxes 0 62 30. File 2010 state taxes 0 29. File 2010 state taxes 5 29. File 2010 state taxes 0 28. File 2010 state taxes 5 28. File 2010 state taxes 1 27. File 2010 state taxes 7 27. File 2010 state taxes 3 27. File 2010 state taxes 0 26. File 2010 state taxes 7 26. File 2010 state taxes 4 63 29. File 2010 state taxes 6 29. File 2010 state taxes 0 28. File 2010 state taxes 5 28. File 2010 state taxes 1 27. File 2010 state taxes 6 27. File 2010 state taxes 2 26. File 2010 state taxes 8 26. File 2010 state taxes 4 26. File 2010 state taxes 1 25. File 2010 state taxes 7 64 29. File 2010 state taxes 2 28. File 2010 state taxes 6 28. File 2010 state taxes 1 27. File 2010 state taxes 6 27. File 2010 state taxes 1 26. File 2010 state taxes 7 26. File 2010 state taxes 3 25. File 2010 state taxes 9 25. File 2010 state taxes 5 25. File 2010 state taxes 2 65 28. File 2010 state taxes 8 28. File 2010 state taxes 3 27. File 2010 state taxes 7 27. File 2010 state taxes 2 26. File 2010 state taxes 7 26. File 2010 state taxes 2 25. File 2010 state taxes 8 25. File 2010 state taxes 4 25. File 2010 state taxes 0 24. File 2010 state taxes 6 66 28. File 2010 state taxes 5 27. File 2010 state taxes 9 27. File 2010 state taxes 3 26. File 2010 state taxes 8 26. File 2010 state taxes 3 25. File 2010 state taxes 8 25. File 2010 state taxes 3 24. File 2010 state taxes 9 24. File 2010 state taxes 5 24. File 2010 state taxes 1 67 28. File 2010 state taxes 2 27. File 2010 state taxes 6 27. File 2010 state taxes 0 26. File 2010 state taxes 4 25. File 2010 state taxes 9 25. File 2010 state taxes 4 24. File 2010 state taxes 9 24. File 2010 state taxes 4 24. File 2010 state taxes 0 23. File 2010 state taxes 6 68 27. File 2010 state taxes 9 27. File 2010 state taxes 3 26. File 2010 state taxes 7 26. File 2010 state taxes 1 25. File 2010 state taxes 5 25. File 2010 state taxes 0 24. File 2010 state taxes 5 24. File 2010 state taxes 0 23. File 2010 state taxes 5 23. File 2010 state taxes 1 69 27. File 2010 state taxes 6 27. File 2010 state taxes 0 26. File 2010 state taxes 4 25. File 2010 state taxes 7 25. File 2010 state taxes 2 24. File 2010 state taxes 6 24. File 2010 state taxes 1 23. File 2010 state taxes 6 23. File 2010 state taxes 1 22. File 2010 state taxes 6 70 27. File 2010 state taxes 4 26. File 2010 state taxes 7 26. File 2010 state taxes 1 25. File 2010 state taxes 4 24. File 2010 state taxes 8 24. File 2010 state taxes 3 23. File 2010 state taxes 7 23. File 2010 state taxes 2 22. File 2010 state taxes 7 22. File 2010 state taxes 2 71 27. File 2010 state taxes 2 26. File 2010 state taxes 5 25. File 2010 state taxes 8 25. File 2010 state taxes 2 24. File 2010 state taxes 5 23. File 2010 state taxes 9 23. File 2010 state taxes 4 22. File 2010 state taxes 8 22. File 2010 state taxes 3 21. File 2010 state taxes 8 72 27. File 2010 state taxes 0 26. File 2010 state taxes 3 25. File 2010 state taxes 6 24. File 2010 state taxes 9 24. File 2010 state taxes 3 23. File 2010 state taxes 7 23. File 2010 state taxes 1 22. File 2010 state taxes 5 22. File 2010 state taxes 0 21. File 2010 state taxes 4 73 26. File 2010 state taxes 8 26. File 2010 state taxes 1 25. File 2010 state taxes 4 24. File 2010 state taxes 7 24. File 2010 state taxes 0 23. File 2010 state taxes 4 22. File 2010 state taxes 8 22. File 2010 state taxes 2 21. File 2010 state taxes 6 21. File 2010 state taxes 1 74 26. File 2010 state taxes 6 25. File 2010 state taxes 9 25. File 2010 state taxes 2 24. File 2010 state taxes 5 23. File 2010 state taxes 8 23. File 2010 state taxes 1 22. File 2010 state taxes 5 21. File 2010 state taxes 9 21. File 2010 state taxes 3 20. File 2010 state taxes 8 75 26. File 2010 state taxes 5 25. File 2010 state taxes 7 25. File 2010 state taxes 0 24. File 2010 state taxes 3 23. File 2010 state taxes 6 22. File 2010 state taxes 9 22. File 2010 state taxes 3 21. File 2010 state taxes 6 21. File 2010 state taxes 0 20. File 2010 state taxes 5 Appendix C. File 2010 state taxes (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. File 2010 state taxes 3 25. File 2010 state taxes 6 24. File 2010 state taxes 8 24. File 2010 state taxes 1 23. File 2010 state taxes 4 22. File 2010 state taxes 7 22. File 2010 state taxes 0 21. File 2010 state taxes 4 20. File 2010 state taxes 8 20. File 2010 state taxes 2 77 26. File 2010 state taxes 2 25. File 2010 state taxes 4 24. File 2010 state taxes 7 23. File 2010 state taxes 9 23. File 2010 state taxes 2 22. File 2010 state taxes 5 21. File 2010 state taxes 8 21. File 2010 state taxes 2 20. File 2010 state taxes 6 19. File 2010 state taxes 9 78 26. File 2010 state taxes 1 25. File 2010 state taxes 3 24. File 2010 state taxes 6 23. File 2010 state taxes 8 23. File 2010 state taxes 1 22. File 2010 state taxes 4 21. File 2010 state taxes 7 21. File 2010 state taxes 0 20. File 2010 state taxes 3 19. File 2010 state taxes 7 79 26. File 2010 state taxes 0 25. File 2010 state taxes 2 24. File 2010 state taxes 4 23. File 2010 state taxes 7 22. File 2010 state taxes 9 22. File 2010 state taxes 2 21. File 2010 state taxes 5 20. File 2010 state taxes 8 20. File 2010 state taxes 1 19. File 2010 state taxes 5 80 25. File 2010 state taxes 9 25. File 2010 state taxes 1 24. File 2010 state taxes 3 23. File 2010 state taxes 6 22. File 2010 state taxes 8 22. File 2010 state taxes 1 21. File 2010 state taxes 3 20. File 2010 state taxes 6 20. File 2010 state taxes 0 19. File 2010 state taxes 3 81 25. File 2010 state taxes 8 25. File 2010 state taxes 0 24. File 2010 state taxes 2 23. File 2010 state taxes 4 22. File 2010 state taxes 7 21. File 2010 state taxes 9 21. File 2010 state taxes 2 20. File 2010 state taxes 5 19. File 2010 state taxes 8 19. File 2010 state taxes 1 82 25. File 2010 state taxes 8 24. File 2010 state taxes 9 24. File 2010 state taxes 1 23. File 2010 state taxes 4 22. File 2010 state taxes 6 21. File 2010 state taxes 8 21. File 2010 state taxes 1 20. File 2010 state taxes 4 19. File 2010 state taxes 7 19. File 2010 state taxes 0 83 25. File 2010 state taxes 7 24. File 2010 state taxes 9 24. File 2010 state taxes 1 23. File 2010 state taxes 3 22. File 2010 state taxes 5 21. File 2010 state taxes 7 21. File 2010 state taxes 0 20. File 2010 state taxes 2 19. File 2010 state taxes 5 18. File 2010 state taxes 8 84 25. File 2010 state taxes 6 24. File 2010 state taxes 8 24. File 2010 state taxes 0 23. File 2010 state taxes 2 22. File 2010 state taxes 4 21. File 2010 state taxes 6 20. File 2010 state taxes 9 20. File 2010 state taxes 1 19. File 2010 state taxes 4 18. File 2010 state taxes 7 85 25. File 2010 state taxes 6 24. File 2010 state taxes 8 23. File 2010 state taxes 9 23. File 2010 state taxes 1 22. File 2010 state taxes 3 21. File 2010 state taxes 6 20. File 2010 state taxes 8 20. File 2010 state taxes 1 19. File 2010 state taxes 3 18. File 2010 state taxes 6 86 25. File 2010 state taxes 5 24. File 2010 state taxes 7 23. File 2010 state taxes 9 23. File 2010 state taxes 1 22. File 2010 state taxes 3 21. File 2010 state taxes 5 20. File 2010 state taxes 7 20. File 2010 state taxes 0 19. File 2010 state taxes 2 18. File 2010 state taxes 5 87 25. File 2010 state taxes 5 24. File 2010 state taxes 7 23. File 2010 state taxes 8 23. File 2010 state taxes 0 22. File 2010 state taxes 2 21. File 2010 state taxes 4 20. File 2010 state taxes 7 19. File 2010 state taxes 9 19. File 2010 state taxes 2 18. File 2010 state taxes 4 88 25. File 2010 state taxes 5 24. File 2010 state taxes 6 23. File 2010 state taxes 8 23. File 2010 state taxes 0 22. File 2010 state taxes 2 21. File 2010 state taxes 4 20. File 2010 state taxes 6 19. File 2010 state taxes 8 19. File 2010 state taxes 1 18. File 2010 state taxes 3 89 25. File 2010 state taxes 4 24. File 2010 state taxes 6 23. File 2010 state taxes 8 22. File 2010 state taxes 9 22. File 2010 state taxes 1 21. File 2010 state taxes 3 20. File 2010 state taxes 5 19. File 2010 state taxes 8 19. File 2010 state taxes 0 18. File 2010 state taxes 3 90 25. File 2010 state taxes 4 24. File 2010 state taxes 6 23. File 2010 state taxes 7 22. File 2010 state taxes 9 22. File 2010 state taxes 1 21. File 2010 state taxes 3 20. File 2010 state taxes 5 19. File 2010 state taxes 7 19. File 2010 state taxes 0 18. File 2010 state taxes 2 91 25. File 2010 state taxes 4 24. File 2010 state taxes 5 23. File 2010 state taxes 7 22. File 2010 state taxes 9 22. File 2010 state taxes 1 21. File 2010 state taxes 3 20. File 2010 state taxes 5 19. File 2010 state taxes 7 18. File 2010 state taxes 9 18. File 2010 state taxes 2 92 25. File 2010 state taxes 4 24. File 2010 state taxes 5 23. File 2010 state taxes 7 22. File 2010 state taxes 9 22. File 2010 state taxes 0 21. File 2010 state taxes 2 20. File 2010 state taxes 4 19. File 2010 state taxes 6 18. File 2010 state taxes 9 18. File 2010 state taxes 1 93 25. File 2010 state taxes 4 24. File 2010 state taxes 5 23. File 2010 state taxes 7 22. File 2010 state taxes 8 22. File 2010 state taxes 0 21. File 2010 state taxes 2 20. File 2010 state taxes 4 19. File 2010 state taxes 6 18. File 2010 state taxes 8 18. File 2010 state taxes 1 94 25. File 2010 state taxes 3 24. File 2010 state taxes 5 23. File 2010 state taxes 6 22. File 2010 state taxes 8 22. File 2010 state taxes 0 21. File 2010 state taxes 2 20. File 2010 state taxes 4 19. File 2010 state taxes 6 18. File 2010 state taxes 8 18. File 2010 state taxes 0 95 25. File 2010 state taxes 3 24. File 2010 state taxes 5 23. File 2010 state taxes 6 22. File 2010 state taxes 8 22. File 2010 state taxes 0 21. File 2010 state taxes 1 20. File 2010 state taxes 3 19. File 2010 state taxes 6 18. File 2010 state taxes 8 18. File 2010 state taxes 0 96 25. File 2010 state taxes 3 24. File 2010 state taxes 5 23. File 2010 state taxes 6 22. File 2010 state taxes 8 21. File 2010 state taxes 9 21. File 2010 state taxes 1 20. File 2010 state taxes 3 19. File 2010 state taxes 5 18. File 2010 state taxes 8 18. File 2010 state taxes 0 97 25. File 2010 state taxes 3 24. File 2010 state taxes 5 23. File 2010 state taxes 6 22. File 2010 state taxes 8 21. File 2010 state taxes 9 21. File 2010 state taxes 1 20. File 2010 state taxes 3 19. File 2010 state taxes 5 18. File 2010 state taxes 7 18. File 2010 state taxes 0 98 25. File 2010 state taxes 3 24. File 2010 state taxes 4 23. File 2010 state taxes 6 22. File 2010 state taxes 8 21. File 2010 state taxes 9 21. File 2010 state taxes 1 20. File 2010 state taxes 3 19. File 2010 state taxes 5 18. File 2010 state taxes 7 17. File 2010 state taxes 9 99 25. File 2010 state taxes 3 24. File 2010 state taxes 4 23. File 2010 state taxes 6 22. File 2010 state taxes 7 21. File 2010 state taxes 9 21. File 2010 state taxes 1 20. File 2010 state taxes 3 19. File 2010 state taxes 5 18. File 2010 state taxes 7 17. File 2010 state taxes 9 100 25. File 2010 state taxes 3 24. File 2010 state taxes 4 23. File 2010 state taxes 6 22. File 2010 state taxes 7 21. File 2010 state taxes 9 21. File 2010 state taxes 1 20. File 2010 state taxes 3 19. File 2010 state taxes 5 18. File 2010 state taxes 7 17. File 2010 state taxes 9 101 25. File 2010 state taxes 3 24. File 2010 state taxes 4 23. File 2010 state taxes 6 22. File 2010 state taxes 7 21. File 2010 state taxes 9 21. File 2010 state taxes 1 20. File 2010 state taxes 2 19. File 2010 state taxes 4 18. File 2010 state taxes 7 17. File 2010 state taxes 9 102 25. File 2010 state taxes 3 24. File 2010 state taxes 4 23. File 2010 state taxes 6 22. File 2010 state taxes 7 21. File 2010 state taxes 9 21. File 2010 state taxes 1 20. File 2010 state taxes 2 19. File 2010 state taxes 4 18. File 2010 state taxes 6 17. File 2010 state taxes 9 103 25. File 2010 state taxes 3 24. File 2010 state taxes 4 23. File 2010 state taxes 6 22. File 2010 state taxes 7 21. File 2010 state taxes 9 21. File 2010 state taxes 0 20. File 2010 state taxes 2 19. File 2010 state taxes 4 18. File 2010 state taxes 6 17. File 2010 state taxes 9 104 25. File 2010 state taxes 3 24. File 2010 state taxes 4 23. File 2010 state taxes 5 22. File 2010 state taxes 7 21. File 2010 state taxes 9 21. File 2010 state taxes 0 20. File 2010 state taxes 2 19. File 2010 state taxes 4 18. File 2010 state taxes 6 17. File 2010 state taxes 8 105 25. File 2010 state taxes 3 24. File 2010 state taxes 4 23. File 2010 state taxes 5 22. File 2010 state taxes 7 21. File 2010 state taxes 9 21. File 2010 state taxes 0 20. File 2010 state taxes 2 19. File 2010 state taxes 4 18. File 2010 state taxes 6 17. File 2010 state taxes 8 106 25. File 2010 state taxes 3 24. File 2010 state taxes 4 23. File 2010 state taxes 5 22. File 2010 state taxes 7 21. File 2010 state taxes 9 21. File 2010 state taxes 0 20. File 2010 state taxes 2 19. File 2010 state taxes 4 18. File 2010 state taxes 6 17. File 2010 state taxes 8 107 25. File 2010 state taxes 2 24. File 2010 state taxes 4 23. File 2010 state taxes 5 22. File 2010 state taxes 7 21. File 2010 state taxes 8 21. File 2010 state taxes 0 20. File 2010 state taxes 2 19. File 2010 state taxes 4 18. File 2010 state taxes 6 17. File 2010 state taxes 8 108 25. File 2010 state taxes 2 24. File 2010 state taxes 4 23. File 2010 state taxes 5 22. File 2010 state taxes 7 21. File 2010 state taxes 8 21. File 2010 state taxes 0 20. File 2010 state taxes 2 19. File 2010 state taxes 4 18. File 2010 state taxes 6 17. File 2010 state taxes 8 109 25. File 2010 state taxes 2 24. File 2010 state taxes 4 23. File 2010 state taxes 5 22. File 2010 state taxes 7 21. File 2010 state taxes 8 21. File 2010 state taxes 0 20. File 2010 state taxes 2 19. File 2010 state taxes 4 18. File 2010 state taxes 6 17. File 2010 state taxes 8 110 25. File 2010 state taxes 2 24. File 2010 state taxes 4 23. File 2010 state taxes 5 22. File 2010 state taxes 7 21. File 2010 state taxes 8 21. File 2010 state taxes 0 20. File 2010 state taxes 2 19. File 2010 state taxes 4 18. File 2010 state taxes 6 17. File 2010 state taxes 8 111 25. File 2010 state taxes 2 24. File 2010 state taxes 4 23. File 2010 state taxes 5 22. File 2010 state taxes 7 21. File 2010 state taxes 8 21. File 2010 state taxes 0 20. File 2010 state taxes 2 19. File 2010 state taxes 4 18. File 2010 state taxes 6 17. File 2010 state taxes 8 112 25. File 2010 state taxes 2 24. File 2010 state taxes 4 23. File 2010 state taxes 5 22. File 2010 state taxes 7 21. File 2010 state taxes 8 21. File 2010 state taxes 0 20. File 2010 state taxes 2 19. File 2010 state taxes 4 18. File 2010 state taxes 6 17. File 2010 state taxes 8 113 25. File 2010 state taxes 2 24. File 2010 state taxes 4 23. File 2010 state taxes 5 22. File 2010 state taxes 7 21. File 2010 state taxes 8 21. File 2010 state taxes 0 20. File 2010 state taxes 2 19. File 2010 state taxes 4 18. File 2010 state taxes 6 17. File 2010 state taxes 8 114 25. File 2010 state taxes 2 24. File 2010 state taxes 4 23. File 2010 state taxes 5 22. File 2010 state taxes 7 21. File 2010 state taxes 8 21. File 2010 state taxes 0 20. File 2010 state taxes 2 19. File 2010 state taxes 4 18. File 2010 state taxes 6 17. File 2010 state taxes 8 115+ 25. File 2010 state taxes 2 24. File 2010 state taxes 4 23. File 2010 state taxes 5 22. File 2010 state taxes 7 21. File 2010 state taxes 8 21. File 2010 state taxes 0 20. File 2010 state taxes 2 19. File 2010 state taxes 4 18. File 2010 state taxes 6 17. File 2010 state taxes 8 Appendix C. File 2010 state taxes (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. File 2010 state taxes 8 21. File 2010 state taxes 3 20. File 2010 state taxes 9 20. File 2010 state taxes 6 20. File 2010 state taxes 2 19. File 2010 state taxes 9 19. File 2010 state taxes 6 19. File 2010 state taxes 4 19. File 2010 state taxes 1 18. File 2010 state taxes 9 71 21. File 2010 state taxes 3 20. File 2010 state taxes 9 20. File 2010 state taxes 5 20. File 2010 state taxes 1 19. File 2010 state taxes 7 19. File 2010 state taxes 4 19. File 2010 state taxes 1 18. File 2010 state taxes 8 18. File 2010 state taxes 5 18. File 2010 state taxes 3 72 20. File 2010 state taxes 9 20. File 2010 state taxes 5 20. File 2010 state taxes 0 19. File 2010 state taxes 6 19. File 2010 state taxes 3 18. File 2010 state taxes 9 18. File 2010 state taxes 6 18. File 2010 state taxes 3 18. File 2010 state taxes 0 17. File 2010 state taxes 7 73 20. File 2010 state taxes 6 20. File 2010 state taxes 1 19. File 2010 state taxes 6 19. File 2010 state taxes 2 18. File 2010 state taxes 8 18. File 2010 state taxes 4 18. File 2010 state taxes 1 17. File 2010 state taxes 8 17. File 2010 state taxes 5 17. File 2010 state taxes 2 74 20. File 2010 state taxes 2 19. File 2010 state taxes 7 19. File 2010 state taxes 3 18. File 2010 state taxes 8 18. File 2010 state taxes 4 18. File 2010 state taxes 0 17. File 2010 state taxes 6 17. File 2010 state taxes 3 17. File 2010 state taxes 0 16. File 2010 state taxes 7 75 19. File 2010 state taxes 9 19. File 2010 state taxes 4 18. File 2010 state taxes 9 18. File 2010 state taxes 4 18. File 2010 state taxes 0 17. File 2010 state taxes 6 17. File 2010 state taxes 2 16. File 2010 state taxes 8 16. File 2010 state taxes 5 16. File 2010 state taxes 2 76 19. File 2010 state taxes 6 19. File 2010 state taxes 1 18. File 2010 state taxes 6 18. File 2010 state taxes 1 17. File 2010 state taxes 6 17. File 2010 state taxes 2 16. File 2010 state taxes 8 16. File 2010 state taxes 4 16. File 2010 state taxes 0 15. File 2010 state taxes 7 77 19. File 2010 state taxes 4 18. File 2010 state taxes 8 18. File 2010 state taxes 3 17. File 2010 state taxes 8 17. File 2010 state taxes 3 16. File 2010 state taxes 8 16. File 2010 state taxes 4 16. File 2010 state taxes 0 15. File 2010 state taxes 6 15. File 2010 state taxes 3 78 19. File 2010 state taxes 1 18. File 2010 state taxes 5 18. File 2010 state taxes 0 17. File 2010 state taxes 5 17. File 2010 state taxes 0 16. File 2010 state taxes 5 16. File 2010 state taxes 0 15. File 2010 state taxes 6 15. File 2010 state taxes 2 14. File 2010 state taxes 9 79 18. File 2010 state taxes 9 18. File 2010 state taxes 3 17. File 2010 state taxes 7 17. File 2010 state taxes 2 16. File 2010 state taxes 7 16. File 2010 state taxes 2 15. File 2010 state taxes 7 15. File 2010 state taxes 3 14. File 2010 state taxes 9 14. File 2010 state taxes 5 80 18. File 2010 state taxes 7 18. File 2010 state taxes 1 17. File 2010 state taxes 5 16. File 2010 state taxes 9 16. File 2010 state taxes 4 15. File 2010 state taxes 9 15. File 2010 state taxes 4 15. File 2010 state taxes 0 14. File 2010 state taxes 5 14. File 2010 state taxes 1 81 18. File 2010 state taxes 5 17. File 2010 state taxes 9 17. File 2010 state taxes 3 16. File 2010 state taxes 7 16. File 2010 state taxes 2 15. File 2010 state taxes 6 15. File 2010 state taxes 1 14. File 2010 state taxes 7 14. File 2010 state taxes 2 13. File 2010 state taxes 8 82 18. File 2010 state taxes 3 17. File 2010 state taxes 7 17. File 2010 state taxes 1 16. File 2010 state taxes 5 15. File 2010 state taxes 9 15. File 2010 state taxes 4 14. File 2010 state taxes 9 14. File 2010 state taxes 4 13. File 2010 state taxes 9 13. File 2010 state taxes 5 83 18. File 2010 state taxes 2 17. File 2010 state taxes 5 16. File 2010 state taxes 9 16. File 2010 state taxes 3 15. File 2010 state taxes 7 15. File 2010 state taxes 2 14. File 2010 state taxes 7 14. File 2010 state taxes 2 13. File 2010 state taxes 7 13. File 2010 state taxes 2 84 18. File 2010 state taxes 0 17. File 2010 state taxes 4 16. File 2010 state taxes 7 16. File 2010 state taxes 1 15. File 2010 state taxes 5 15. File 2010 state taxes 0 14. File 2010 state taxes 4 13. File 2010 state taxes 9 13. File 2010 state taxes 4 13. File 2010 state taxes 0 85 17. File 2010 state taxes 9 17. File 2010 state taxes 3 16. File 2010 state taxes 6 16. File 2010 state taxes 0 15. File 2010 state taxes 4 14. File 2010 state taxes 8 14. File 2010 state taxes 3 13. File 2010 state taxes 7 13. File 2010 state taxes 2 12. File 2010 state taxes 8 86 17. File 2010 state taxes 8 17. File 2010 state taxes 1 16. File 2010 state taxes 5 15. File 2010 state taxes 8 15. File 2010 state taxes 2 14. File 2010 state taxes 6 14. File 2010 state taxes 1 13. File 2010 state taxes 5 13. File 2010 state taxes 0 12. File 2010 state taxes 5 87 17. File 2010 state taxes 7 17. File 2010 state taxes 0 16. File 2010 state taxes 4 15. File 2010 state taxes 7 15. File 2010 state taxes 1 14. File 2010 state taxes 5 13. File 2010 state taxes 9 13. File 2010 state taxes 4 12. File 2010 state taxes 9 12. File 2010 state taxes 4 88 17. File 2010 state taxes 6 16. File 2010 state taxes 9 16. File 2010 state taxes 3 15. File 2010 state taxes 6 15. File 2010 state taxes 0 14. File 2010 state taxes 4 13. File 2010 state taxes 8 13. File 2010 state taxes 2 12. File 2010 state taxes 7 12. File 2010 state taxes 2 89 17. File 2010 state taxes 6 16. File 2010 state taxes 9 16. File 2010 state taxes 2 15. File 2010 state taxes 5 14. File 2010 state taxes 9 14. File 2010 state taxes 3 13. File 2010 state taxes 7 13. File 2010 state taxes 1 12. File 2010 state taxes 6 12. File 2010 state taxes 0 90 17. File 2010 state taxes 5 16. File 2010 state taxes 8 16. File 2010 state taxes 1 15. File 2010 state taxes 4 14. File 2010 state taxes 8 14. File 2010 state taxes 2 13. File 2010 state taxes 6 13. File 2010 state taxes 0 12. File 2010 state taxes 4 11. File 2010 state taxes 9 91 17. File 2010 state taxes 4 16. File 2010 state taxes 7 16. File 2010 state taxes 0 15. File 2010 state taxes 4 14. File 2010 state taxes 7 14. File 2010 state taxes 1 13. File 2010 state taxes 5 12. File 2010 state taxes 9 12. File 2010 state taxes 3 11. File 2010 state taxes 8 92 17. File 2010 state taxes 4 16. File 2010 state taxes 7 16. File 2010 state taxes 0 15. File 2010 state taxes 3 14. File 2010 state taxes 6 14. File 2010 state taxes 0 13. File 2010 state taxes 4 12. File 2010 state taxes 8 12. File 2010 state taxes 2 11. File 2010 state taxes 7 93 17. File 2010 state taxes 3 16. File 2010 state taxes 6 15. File 2010 state taxes 9 15. File 2010 state taxes 2 14. File 2010 state taxes 6 13. File 2010 state taxes 9 13. File 2010 state taxes 3 12. File 2010 state taxes 7 12. File 2010 state taxes 1 11. File 2010 state taxes 6 94 17. File 2010 state taxes 3 16. File 2010 state taxes 6 15. File 2010 state taxes 9 15. File 2010 state taxes 2 14. File 2010 state taxes 5 13. File 2010 state taxes 9 13. File 2010 state taxes 2 12. File 2010 state taxes 6 12. File 2010 state taxes 0 11. File 2010 state taxes 5 95 17. File 2010 state taxes 3 16. File 2010 state taxes 5 15. File 2010 state taxes 8 15. File 2010 state taxes 1 14. File 2010 state taxes 5 13. File 2010 state taxes 8 13. File 2010 state taxes 2 12. File 2010 state taxes 6 12. File 2010 state taxes 0 11. File 2010 state taxes 4 96 17. File 2010 state taxes 2 16. File 2010 state taxes 5 15. File 2010 state taxes 8 15. File 2010 state taxes 1 14. File 2010 state taxes 4 13. File 2010 state taxes 8 13. File 2010 state taxes 1 12. File 2010 state taxes 5 11. File 2010 state taxes 9 11. File 2010 state taxes 3 97 17. File 2010 state taxes 2 16. File 2010 state taxes 5 15. File 2010 state taxes 8 15. File 2010 state taxes 1 14. File 2010 state taxes 4 13. File 2010 state taxes 7 13. File 2010 state taxes 1 12. File 2010 state taxes 5 11. File 2010 state taxes 9 11. File 2010 state taxes 3 98 17. File 2010 state taxes 2 16. File 2010 state taxes 4 15. File 2010 state taxes 7 15. File 2010 state taxes 0 14. File 2010 state taxes 3 13. File 2010 state taxes 7 13. File 2010 state taxes 0 12. File 2010 state taxes 4 11. File 2010 state taxes 8 11. File 2010 state taxes 2 99 17. File 2010 state taxes 2 16. File 2010 state taxes 4 15. File 2010 state taxes 7 15. File 2010 state taxes 0 14. File 2010 state taxes 3 13. File 2010 state taxes 6 13. File 2010 state taxes 0 12. File 2010 state taxes 4 11. File 2010 state taxes 8 11. File 2010 state taxes 2 100 17. File 2010 state taxes 1 16. File 2010 state taxes 4 15. File 2010 state taxes 7 15. File 2010 state taxes 0 14. File 2010 state taxes 3 13. File 2010 state taxes 6 12. File 2010 state taxes 9 12. File 2010 state taxes 3 11. File 2010 state taxes 7 11. File 2010 state taxes 1 101 17. File 2010 state taxes 1 16. File 2010 state taxes 4 15. File 2010 state taxes 6 14. File 2010 state taxes 9 14. File 2010 state taxes 2 13. File 2010 state taxes 6 12. File 2010 state taxes 9 12. File 2010 state taxes 3 11. File 2010 state taxes 7 11. File 2010 state taxes 1 102 17. File 2010 state taxes 1 16. File 2010 state taxes 4 15. File 2010 state taxes 6 14. File 2010 state taxes 9 14. File 2010 state taxes 2 13. File 2010 state taxes 5 12. File 2010 state taxes 9 12. File 2010 state taxes 2 11. File 2010 state taxes 6 11. File 2010 state taxes 0 103 17. File 2010 state taxes 1 16. File 2010 state taxes 3 15. File 2010 state taxes 6 14. File 2010 state taxes 9 14. File 2010 state taxes 2 13. File 2010 state taxes 5 12. File 2010 state taxes 9 12. File 2010 state taxes 2 11. File 2010 state taxes 6 11. File 2010 state taxes 0 104 17. File 2010 state taxes 1 16. File 2010 state taxes 3 15. File 2010 state taxes 6 14. File 2010 state taxes 9 14. File 2010 state taxes 2 13. File 2010 state taxes 5 12. File 2010 state taxes 8 12. File 2010 state taxes 2 11. File 2010 state taxes 6 11. File 2010 state taxes 0 105 17. File 2010 state taxes 1 16. File 2010 state taxes 3 15. File 2010 state taxes 6 14. File 2010 state taxes 9 14. File 2010 state taxes 2 13. File 2010 state taxes 5 12. File 2010 state taxes 8 12. File 2010 state taxes 2 11. File 2010 state taxes 5 10. File 2010 state taxes 9 106 17. File 2010 state taxes 1 16. File 2010 state taxes 3 15. File 2010 state taxes 6 14. File 2010 state taxes 8 14. File 2010 state taxes 1 13. File 2010 state taxes 5 12. File 2010 state taxes 8 12. File 2010 state taxes 2 11. File 2010 state taxes 5 10. File 2010 state taxes 9 107 17. File 2010 state taxes 0 16. File 2010 state taxes 3 15. File 2010 state taxes 6 14. File 2010 state taxes 8 14. File 2010 state taxes 1 13. File 2010 state taxes 4 12. File 2010 state taxes 8 12. File 2010 state taxes 1 11. File 2010 state taxes 5 10. File 2010 state taxes 9 108 17. File 2010 state taxes 0 16. File 2010 state taxes 3 15. File 2010 state taxes 5 14. File 2010 state taxes 8 14. File 2010 state taxes 1 13. File 2010 state taxes 4 12. File 2010 state taxes 8 12. File 2010 state taxes 1 11. File 2010 state taxes 5 10. File 2010 state taxes 9 109 17. File 2010 state taxes 0 16. File 2010 state taxes 3 15. File 2010 state taxes 5 14. File 2010 state taxes 8 14. File 2010 state taxes 1 13. File 2010 state taxes 4 12. File 2010 state taxes 8 12. File 2010 state taxes 1 11. File 2010 state taxes 5 10. File 2010 state taxes 9 Appendix C. File 2010 state taxes (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. File 2010 state taxes 0 16. File 2010 state taxes 3 15. File 2010 state taxes 5 14. File 2010 state taxes 8 14. File 2010 state taxes 1 13. File 2010 state taxes 4 12. File 2010 state taxes 7 12. File 2010 state taxes 1 11. File 2010 state taxes 5 10. File 2010 state taxes 9 111 17. File 2010 state taxes 0 16. File 2010 state taxes 3 15. File 2010 state taxes 5 14. File 2010 state taxes 8 14. File 2010 state taxes 1 13. File 2010 state taxes 4 12. File 2010 state taxes 7 12. File 2010 state taxes 1 11. File 2010 state taxes 5 10. File 2010 state taxes 8 112 17. File 2010 state taxes 0 16. File 2010 state taxes 3 15. File 2010 state taxes 5 14. File 2010 state taxes 8 14. File 2010 state taxes 1 13. File 2010 state taxes 4 12. File 2010 state taxes 7 12. File 2010 state taxes 1 11. File 2010 state taxes 5 10. File 2010 state taxes 8 113 17. File 2010 state taxes 0 16. File 2010 state taxes 3 15. File 2010 state taxes 5 14. File 2010 state taxes 8 14. File 2010 state taxes 1 13. File 2010 state taxes 4 12. File 2010 state taxes 7 12. File 2010 state taxes 1 11. File 2010 state taxes 4 10. File 2010 state taxes 8 114 17. File 2010 state taxes 0 16. File 2010 state taxes 3 15. File 2010 state taxes 5 14. File 2010 state taxes 8 14. File 2010 state taxes 1 13. File 2010 state taxes 4 12. File 2010 state taxes 7 12. File 2010 state taxes 1 11. File 2010 state taxes 4 10. File 2010 state taxes 8 115+ 17. File 2010 state taxes 0 16. File 2010 state taxes 3 15. File 2010 state taxes 5 14. File 2010 state taxes 8 14. File 2010 state taxes 1 13. File 2010 state taxes 4 12. File 2010 state taxes 7 12. File 2010 state taxes 1 11. File 2010 state taxes 4 10. File 2010 state taxes 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. File 2010 state taxes 8 13. File 2010 state taxes 4 13. File 2010 state taxes 1 12. File 2010 state taxes 8 12. File 2010 state taxes 6 12. File 2010 state taxes 3 12. File 2010 state taxes 1 11. File 2010 state taxes 9 11. File 2010 state taxes 7 11. File 2010 state taxes 5 81 13. File 2010 state taxes 4 13. File 2010 state taxes 1 12. File 2010 state taxes 7 12. File 2010 state taxes 4 12. File 2010 state taxes 2 11. File 2010 state taxes 9 11. File 2010 state taxes 7 11. File 2010 state taxes 4 11. File 2010 state taxes 3 11. File 2010 state taxes 1 82 13. File 2010 state taxes 1 12. File 2010 state taxes 7 12. File 2010 state taxes 4 12. File 2010 state taxes 1 11. File 2010 state taxes 8 11. File 2010 state taxes 5 11. File 2010 state taxes 3 11. File 2010 state taxes 0 10. File 2010 state taxes 8 10. File 2010 state taxes 6 83 12. File 2010 state taxes 8 12. File 2010 state taxes 4 12. File 2010 state taxes 1 11. File 2010 state taxes 7 11. File 2010 state taxes 4 11. File 2010 state taxes 1 10. File 2010 state taxes 9 10. File 2010 state taxes 6 10. File 2010 state taxes 4 10. File 2010 state taxes 2 84 12. File 2010 state taxes 6 12. File 2010 state taxes 2 11. File 2010 state taxes 8 11. File 2010 state taxes 4 11. File 2010 state taxes 1 10. File 2010 state taxes 8 10. File 2010 state taxes 5 10. File 2010 state taxes 3 10. File 2010 state taxes 1 9. File 2010 state taxes 9 85 12. File 2010 state taxes 3 11. File 2010 state taxes 9 11. File 2010 state taxes 5 11. File 2010 state taxes 1 10. File 2010 state taxes 8 10. File 2010 state taxes 5 10. File 2010 state taxes 2 9. File 2010 state taxes 9 9. File 2010 state taxes 7 9. File 2010 state taxes 5 86 12. File 2010 state taxes 1 11. File 2010 state taxes 7 11. File 2010 state taxes 3 10. File 2010 state taxes 9 10. File 2010 state taxes 5 10. File 2010 state taxes 2 9. File 2010 state taxes 9 9. File 2010 state taxes 6 9. File 2010 state taxes 4 9. File 2010 state taxes 2 87 11. File 2010 state taxes 9 11. File 2010 state taxes 4 11. File 2010 state taxes 0 10. File 2010 state taxes 6 10. File 2010 state taxes 3 9. File 2010 state taxes 9 9. File 2010 state taxes 6 9. File 2010 state taxes 4 9. File 2010 state taxes 1 8. File 2010 state taxes 9 88 11. File 2010 state taxes 7 11. File 2010 state taxes 3 10. File 2010 state taxes 8 10. File 2010 state taxes 4 10. File 2010 state taxes 1 9. File 2010 state taxes 7 9. File 2010 state taxes 4 9. File 2010 state taxes 1 8. File 2010 state taxes 8 8. File 2010 state taxes 6 89 11. File 2010 state taxes 5 11. File 2010 state taxes 1 10. File 2010 state taxes 6 10. File 2010 state taxes 2 9. File 2010 state taxes 9 9. File 2010 state taxes 5 9. File 2010 state taxes 2 8. File 2010 state taxes 9 8. File 2010 state taxes 6 8. File 2010 state taxes 3 90 11. File 2010 state taxes 4 10. File 2010 state taxes 9 10. File 2010 state taxes 5 10. File 2010 state taxes 1 9. File 2010 state taxes 7 9. File 2010 state taxes 3 9. File 2010 state taxes 0 8. File 2010 state taxes 6 8. File 2010 state taxes 3 8. File 2010 state taxes 1 91 11. File 2010 state taxes 3 10. File 2010 state taxes 8 10. File 2010 state taxes 3 9. File 2010 state taxes 9 9. File 2010 state taxes 5 9. File 2010 state taxes 1 8. File 2010 state taxes 8 8. File 2010 state taxes 4 8. File 2010 state taxes 1 7. File 2010 state taxes 9 92 11. File 2010 state taxes 2 10. File 2010 state taxes 7 10. File 2010 state taxes 2 9. File 2010 state taxes 8 9. File 2010 state taxes 3 9. File 2010 state taxes 0 8. File 2010 state taxes 6 8. File 2010 state taxes 3 8. File 2010 state taxes 0 7. File 2010 state taxes 7 93 11. File 2010 state taxes 1 10. File 2010 state taxes 6 10. File 2010 state taxes 1 9. File 2010 state taxes 6 9. File 2010 state taxes 2 8. File 2010 state taxes 8 8. File 2010 state taxes 5 8. File 2010 state taxes 1 7. File 2010 state taxes 8 7. File 2010 state taxes 5 94 11. File 2010 state taxes 0 10. File 2010 state taxes 5 10. File 2010 state taxes 0 9. File 2010 state taxes 5 9. File 2010 state taxes 1 8. File 2010 state taxes 7 8. File 2010 state taxes 3 8. File 2010 state taxes 0 7. File 2010 state taxes 6 7. File 2010 state taxes 3 95 10. File 2010 state taxes 9 10. File 2010 state taxes 4 9. File 2010 state taxes 9 9. File 2010 state taxes 4 9. File 2010 state taxes 0 8. File 2010 state taxes 6 8. File 2010 state taxes 2 7. File 2010 state taxes 8 7. File 2010 state taxes 5 7. File 2010 state taxes 2 96 10. File 2010 state taxes 8 10. File 2010 state taxes 3 9. File 2010 state taxes 8 9. File 2010 state taxes 3 8. File 2010 state taxes 9 8. File 2010 state taxes 5 8. File 2010 state taxes 1 7. File 2010 state taxes 7 7. File 2010 state taxes 4 7. File 2010 state taxes 1 97 10. File 2010 state taxes 7 10. File 2010 state taxes 2 9. File 2010 state taxes 7 9. File 2010 state taxes 2 8. File 2010 state taxes 8 8. File 2010 state taxes 4 8. File 2010 state taxes 0 7. File 2010 state taxes 6 7. File 2010 state taxes 3 6. File 2010 state taxes 9 98 10. File 2010 state taxes 7 10. File 2010 state taxes 1 9. File 2010 state taxes 6 9. File 2010 state taxes 2 8. File 2010 state taxes 7 8. File 2010 state taxes 3 7. File 2010 state taxes 9 7. File 2010 state taxes 5 7. File 2010 state taxes 1 6. File 2010 state taxes 8 99 10. File 2010 state taxes 6 10. File 2010 state taxes 1 9. File 2010 state taxes 6 9. File 2010 state taxes 1 8. File 2010 state taxes 6 8. File 2010 state taxes 2 7. File 2010 state taxes 8 7. File 2010 state taxes 4 7. File 2010 state taxes 0 6. File 2010 state taxes 7 100 10. File 2010 state taxes 6 10. File 2010 state taxes 0 9. File 2010 state taxes 5 9. File 2010 state taxes 0 8. File 2010 state taxes 5 8. File 2010 state taxes 1 7. File 2010 state taxes 7 7. File 2010 state taxes 3 6. File 2010 state taxes 9 6. File 2010 state taxes 6 101 10. File 2010 state taxes 5 10. File 2010 state taxes 0 9. File 2010 state taxes 4 9. File 2010 state taxes 0 8. File 2010 state taxes 5 8. File 2010 state taxes 0 7. File 2010 state taxes 6 7. File 2010 state taxes 2 6. File 2010 state taxes 9 6. File 2010 state taxes 5 102 10. File 2010 state taxes 5 9. File 2010 state taxes 9 9. File 2010 state taxes 4 8. File 2010 state taxes 9 8. File 2010 state taxes 4 8. File 2010 state taxes 0 7. File 2010 state taxes 5 7. File 2010 state taxes 1 6. File 2010 state taxes 8 6. File 2010 state taxes 4 103 10. File 2010 state taxes 4 9. File 2010 state taxes 9 9. File 2010 state taxes 4 8. File 2010 state taxes 8 8. File 2010 state taxes 4 7. File 2010 state taxes 9 7. File 2010 state taxes 5 7. File 2010 state taxes 1 6. File 2010 state taxes 7 6. File 2010 state taxes 3 104 10. File 2010 state taxes 4 9. File 2010 state taxes 8 9. File 2010 state taxes 3 8. File 2010 state taxes 8 8. File 2010 state taxes 3 7. File 2010 state taxes 9 7. File 2010 state taxes 4 7. File 2010 state taxes 0 6. File 2010 state taxes 6 6. File 2010 state taxes 3 105 10. File 2010 state taxes 4 9. File 2010 state taxes 8 9. File 2010 state taxes 3 8. File 2010 state taxes 8 8. File 2010 state taxes 3 7. File 2010 state taxes 8 7. File 2010 state taxes 4 7. File 2010 state taxes 0 6. File 2010 state taxes 6 6. File 2010 state taxes 2 106 10. File 2010 state taxes 3 9. File 2010 state taxes 8 9. File 2010 state taxes 2 8. File 2010 state taxes 7 8. File 2010 state taxes 2 7. File 2010 state taxes 8 7. File 2010 state taxes 3 6. File 2010 state taxes 9 6. File 2010 state taxes 5 6. File 2010 state taxes 2 107 10. File 2010 state taxes 3 9. File 2010 state taxes 8 9. File 2010 state taxes 2 8. File 2010 state taxes 7 8. File 2010 state taxes 2 7. File 2010 state taxes 7 7. File 2010 state taxes 3 6. File 2010 state taxes 9 6. File 2010 state taxes 5 6. File 2010 state taxes 1 108 10. File 2010 state taxes 3 9. File 2010 state taxes 7 9. File 2010 state taxes 2 8. File 2010 state taxes 7 8. File 2010 state taxes 2 7. File 2010 state taxes 7 7. File 2010 state taxes 3 6. File 2010 state taxes 8 6. File 2010 state taxes 4 6. File 2010 state taxes 1 109 10. File 2010 state taxes 3 9. File 2010 state taxes 7 9. File 2010 state taxes 2 8. File 2010 state taxes 7 8. File 2010 state taxes 2 7. File 2010 state taxes 7 7. File 2010 state taxes 2 6. File 2010 state taxes 8 6. File 2010 state taxes 4 6. File 2010 state taxes 0 110 10. File 2010 state taxes 3 9. File 2010 state taxes 7 9. File 2010 state taxes 2 8. File 2010 state taxes 6 8. File 2010 state taxes 1 7. File 2010 state taxes 7 7. File 2010 state taxes 2 6. File 2010 state taxes 8 6. File 2010 state taxes 4 6. File 2010 state taxes 0 111 10. File 2010 state taxes 3 9. File 2010 state taxes 7 9. File 2010 state taxes 1 8. File 2010 state taxes 6 8. File 2010 state taxes 1 7. File 2010 state taxes 6 7. File 2010 state taxes 2 6. File 2010 state taxes 8 6. File 2010 state taxes 3 6. File 2010 state taxes 0 112 10. File 2010 state taxes 2 9. File 2010 state taxes 7 9. File 2010 state taxes 1 8. File 2010 state taxes 6 8. File 2010 state taxes 1 7. File 2010 state taxes 6 7. File 2010 state taxes 2 6. File 2010 state taxes 7 6. File 2010 state taxes 3 5. File 2010 state taxes 9 113 10. File 2010 state taxes 2 9. File 2010 state taxes 7 9. File 2010 state taxes 1 8. File 2010 state taxes 6 8. File 2010 state taxes 1 7. File 2010 state taxes 6 7. File 2010 state taxes 2 6. File 2010 state taxes 7 6. File 2010 state taxes 3 5. File 2010 state taxes 9 114 10. File 2010 state taxes 2 9. File 2010 state taxes 7 9. File 2010 state taxes 1 8. File 2010 state taxes 6 8. File 2010 state taxes 1 7. File 2010 state taxes 6 7. File 2010 state taxes 1 6. File 2010 state taxes 7 6. File 2010 state taxes 3 5. File 2010 state taxes 9 115+ 10. File 2010 state taxes 2 9. File 2010 state taxes 7 9. File 2010 state taxes 1 8. File 2010 state taxes 6 8. File 2010 state taxes 1 7. File 2010 state taxes 6 7. File 2010 state taxes 1 6. File 2010 state taxes 7 6. File 2010 state taxes 3 5. File 2010 state taxes 9 Appendix C. File 2010 state taxes (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. File 2010 state taxes 8 7. File 2010 state taxes 6 7. File 2010 state taxes 4 7. File 2010 state taxes 2 7. File 2010 state taxes 1 6. File 2010 state taxes 9 6. File 2010 state taxes 8 6. File 2010 state taxes 6 6. File 2010 state taxes 5 6. File 2010 state taxes 4 91 7. File 2010 state taxes 6 7. File 2010 state taxes 4 7. File 2010 state taxes 2 7. File 2010 state taxes 0 6. File 2010 state taxes 8 6. File 2010 state taxes 7 6. File 2010 state taxes 5 6. File 2010 state taxes 4 6. File 2010 state taxes 3 6. File 2010 state taxes 1 92 7. File 2010 state taxes 4 7. File 2010 state taxes 2 7. File 2010 state taxes 0 6. File 2010 state taxes 8 6. File 2010 state taxes 6 6. File 2010 state taxes 4 6. File 2010 state taxes 3 6. File 2010 state taxes 1 6. File 2010 state taxes 0 5. File 2010 state taxes 9 93 7. File 2010 state taxes 2 7. File 2010 state taxes 0 6. File 2010 state taxes 8 6. File 2010 state taxes 6 6. File 2010 state taxes 4 6. File 2010 state taxes 2 6. File 2010 state taxes 1 5. File 2010 state taxes 9 5. File 2010 state taxes 8 5. File 2010 state taxes 6 94 7. File 2010 state taxes 1 6. File 2010 state taxes 8 6. File 2010 state taxes 6 6. File 2010 state taxes 4 6. File 2010 state taxes 2 6. File 2010 state taxes 0 5. File 2010 state taxes 9 5. File 2010 state taxes 7 5. File 2010 state taxes 6 5. File 2010 state taxes 4 95 6. File 2010 state taxes 9 6. File 2010 state taxes 7 6. File 2010 state taxes 4 6. File 2010 state taxes 2 6. File 2010 state taxes 0 5. File 2010 state taxes 8 5. File 2010 state taxes 7 5. File 2010 state taxes 5 5. File 2010 state taxes 4 5. File 2010 state taxes 2 96 6. File 2010 state taxes 8 6. File 2010 state taxes 5 6. File 2010 state taxes 3 6. File 2010 state taxes 1 5. File 2010 state taxes 9 5. File 2010 state taxes 7 5. File 2010 state taxes 5 5. File 2010 state taxes 3 5. File 2010 state taxes 2 5. File 2010 state taxes 0 97 6. File 2010 state taxes 6 6. File 2010 state taxes 4 6. File 2010 state taxes 1 5. File 2010 state taxes 9 5. File 2010 state taxes 7 5. File 2010 state taxes 5 5. File 2010 state taxes 3 5. File 2010 state taxes 2 5. File 2010 state taxes 0 4. File 2010 state taxes 9 98 6. File 2010 state taxes 5 6. File 2010 state taxes 3 6. File 2010 state taxes 0 5. File 2010 state taxes 8 5. File 2010 state taxes 6 5. File 2010 state taxes 4 5. File 2010 state taxes 2 5. File 2010 state taxes 0 4. File 2010 state taxes 8 4. File 2010 state taxes 7 99 6. File 2010 state taxes 4 6. File 2010 state taxes 1 5. File 2010 state taxes 9 5. File 2010 state taxes 6 5. File 2010 state taxes 4 5. File 2010 state taxes 2 5. File 2010 state taxes 0 4. File 2010 state taxes 9 4. File 2010 state taxes 7 4. File 2010 state taxes 5 100 6. File 2010 state taxes 3 6. File 2010 state taxes 0 5. File 2010 state taxes 8 5. File 2010 state taxes 5 5. File 2010 state taxes 3 5. File 2010 state taxes 1 4. File 2010 state taxes 9 4. File 2010 state taxes 7 4. File 2010 state taxes 5 4. File 2010 state taxes 4 101 6. File 2010 state taxes 2 5. File 2010 state taxes 9 5. File 2010 state taxes 6 5. File 2010 state taxes 4 5. File 2010 state taxes 2 5. File 2010 state taxes 0 4. File 2010 state taxes 8 4. File 2010 state taxes 6 4. File 2010 state taxes 4 4. File 2010 state taxes 2 102 6. File 2010 state taxes 1 5. File 2010 state taxes 8 5. File 2010 state taxes 5 5. File 2010 state taxes 3 5. File 2010 state taxes 1 4. File 2010 state taxes 8 4. File 2010 state taxes 6 4. File 2010 state taxes 4 4. File 2010 state taxes 3 4. File 2010 state taxes 1 103 6. File 2010 state taxes 0 5. File 2010 state taxes 7 5. File 2010 state taxes 4 5. File 2010 state taxes 2 5. File 2010 state taxes 0 4. File 2010 state taxes 7 4. File 2010 state taxes 5 4. File 2010 state taxes 3 4. File 2010 state taxes 1 4. File 2010 state taxes 0 104 5. File 2010 state taxes 9 5. File 2010 state taxes 6 5. File 2010 state taxes 4 5. File 2010 state taxes 1 4. File 2010 state taxes 9 4. File 2010 state taxes 6 4. File 2010 state taxes 4 4. File 2010 state taxes 2 4. File 2010 state taxes 0 3. File 2010 state taxes 8 105 5. File 2010 state taxes 9 5. File 2010 state taxes 6 5. File 2010 state taxes 3 5. File 2010 state taxes 0 4. File 2010 state taxes 8 4. File 2010 state taxes 5 4. File 2010 state taxes 3 4. File 2010 state taxes 1 3. File 2010 state taxes 9 3. File 2010 state taxes 7 106 5. File 2010 state taxes 8 5. File 2010 state taxes 5 5. File 2010 state taxes 2 4. File 2010 state taxes 9 4. File 2010 state taxes 7 4. File 2010 state taxes 5 4. File 2010 state taxes 2 4. File 2010 state taxes 0 3. File 2010 state taxes 8 3. File 2010 state taxes 6 107 5. File 2010 state taxes 8 5. File 2010 state taxes 4 5. File 2010 state taxes 1 4. File 2010 state taxes 9 4. File 2010 state taxes 6 4. File 2010 state taxes 4 4. File 2010 state taxes 2 3. File 2010 state taxes 9 3. File 2010 state taxes 7 3. File 2010 state taxes 5 108 5. File 2010 state taxes 7 5. File 2010 state taxes 4 5. File 2010 state taxes 1 4. File 2010 state taxes 8 4. File 2010 state taxes 6 4. File 2010 state taxes 3 4. File 2010 state taxes 1 3. File 2010 state taxes 9 3. File 2010 state taxes 7 3. File 2010 state taxes 5 109 5. File 2010 state taxes 7 5. File 2010 state taxes 3 5. File 2010 state taxes 0 4. File 2010 state taxes 8 4. File 2010 state taxes 5 4. File 2010 state taxes 3 4. File 2010 state taxes 0 3. File 2010 state taxes 8 3. File 2010 state taxes 6 3. File 2010 state taxes 4 110 5. File 2010 state taxes 6 5. File 2010 state taxes 3 5. File 2010 state taxes 0 4. File 2010 state taxes 7 4. File 2010 state taxes 5 4. File 2010 state taxes 2 4. File 2010 state taxes 0 3. File 2010 state taxes 8 3. File 2010 state taxes 5 3. File 2010 state taxes 3 111 5. File 2010 state taxes 6 5. File 2010 state taxes 3 5. File 2010 state taxes 0 4. File 2010 state taxes 7 4. File 2010 state taxes 4 4. File 2010 state taxes 2 3. File 2010 state taxes 9 3. File 2010 state taxes 7 3. File 2010 state taxes 5 3. File 2010 state taxes 3 112 5. File 2010 state taxes 6 5. File 2010 state taxes 3 4. File 2010 state taxes 9 4. File 2010 state taxes 7 4. File 2010 state taxes 4 4. File 2010 state taxes 1 3. File 2010 state taxes 9 3. File 2010 state taxes 7 3. File 2010 state taxes 5 3. File 2010 state taxes 2 113 5. File 2010 state taxes 6 5. File 2010 state taxes 2 4. File 2010 state taxes 9 4. File 2010 state taxes 6 4. File 2010 state taxes 4 4. File 2010 state taxes 1 3. File 2010 state taxes 9 3. File 2010 state taxes 6 3. File 2010 state taxes 4 3. File 2010 state taxes 2 114 5. File 2010 state taxes 6 5. File 2010 state taxes 2 4. File 2010 state taxes 9 4. File 2010 state taxes 6 4. File 2010 state taxes 3 4. File 2010 state taxes 1 3. File 2010 state taxes 9 3. File 2010 state taxes 6 3. File 2010 state taxes 4 3. File 2010 state taxes 2 115+ 5. File 2010 state taxes 5 5. File 2010 state taxes 2 4. File 2010 state taxes 9 4. File 2010 state taxes 6 4. File 2010 state taxes 3 4. File 2010 state taxes 1 3. File 2010 state taxes 8 3. File 2010 state taxes 6 3. File 2010 state taxes 4 3. File 2010 state taxes 1 Appendix C. File 2010 state taxes (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. File 2010 state taxes 2 4. File 2010 state taxes 1 3. File 2010 state taxes 9 3. File 2010 state taxes 8 3. File 2010 state taxes 7 3. File 2010 state taxes 5 3. File 2010 state taxes 4 3. File 2010 state taxes 3 3. File 2010 state taxes 3 3. File 2010 state taxes 2 101 4. File 2010 state taxes 1 3. File 2010 state taxes 9 3. File 2010 state taxes 7 3. File 2010 state taxes 6 3. File 2010 state taxes 5 3. File 2010 state taxes 4 3. File 2010 state taxes 2 3. File 2010 state taxes 1 3. File 2010 state taxes 1 3. File 2010 state taxes 0 102 3. File 2010 state taxes 9 3. File 2010 state taxes 7 3. File 2010 state taxes 6 3. File 2010 state taxes 4 3. File 2010 state taxes 3 3. File 2010 state taxes 2 3. File 2010 state taxes 1 3. File 2010 state taxes 0 2. File 2010 state taxes 9 2. File 2010 state taxes 8 103 3. File 2010 state taxes 8 3. File 2010 state taxes 6 3. File 2010 state taxes 4 3. File 2010 state taxes 3 3. File 2010 state taxes 2 3. File 2010 state taxes 0 2. File 2010 state taxes 9 2. File 2010 state taxes 8 2. File 2010 state taxes 7 2. File 2010 state taxes 6 104 3. File 2010 state taxes 7 3. File 2010 state taxes 5 3. File 2010 state taxes 3 3. File 2010 state taxes 2 3. File 2010 state taxes 0 2. File 2010 state taxes 9 2. File 2010 state taxes 7 2. File 2010 state taxes 6 2. File 2010 state taxes 5 2. File 2010 state taxes 4 105 3. File 2010 state taxes 5 3. File 2010 state taxes 4 3. File 2010 state taxes 2 3. File 2010 state taxes 0 2. File 2010 state taxes 9 2. File 2010 state taxes 7 2. File 2010 state taxes 6 2. File 2010 state taxes 5 2. File 2010 state taxes 4 2. File 2010 state taxes 3 106 3. File 2010 state taxes 4 3. File 2010 state taxes 2 3. File 2010 state taxes 1 2. File 2010 state taxes 9 2. File 2010 state taxes 7 2. File 2010 state taxes 6 2. File 2010 state taxes 4 2. File 2010 state taxes 3 2. File 2010 state taxes 2 2. File 2010 state taxes 1 107 3. File 2010 state taxes 3 3. File 2010 state taxes 1 3. File 2010 state taxes 0 2. File 2010 state taxes 8 2. File 2010 state taxes 6 2. File 2010 state taxes 5 2. File 2010 state taxes 3 2. File 2010 state taxes 2 2. File 2010 state taxes 1 2. File 2010 state taxes 0 108 3. File 2010 state taxes 3 3. File 2010 state taxes 1 2. File 2010 state taxes 9 2. File 2010 state taxes 7 2. File 2010 state taxes 5 2. File 2010 state taxes 4 2. File 2010 state taxes 2 2. File 2010 state taxes 1 1. File 2010 state taxes 9 1. File 2010 state taxes 8 109 3. File 2010 state taxes 2 3. File 2010 state taxes 0 2. File 2010 state taxes 8 2. File 2010 state taxes 6 2. File 2010 state taxes 4 2. File 2010 state taxes 3 2. File 2010 state taxes 1 2. File 2010 state taxes 0 1. File 2010 state taxes 8 1. File 2010 state taxes 7 110 3. File 2010 state taxes 1 2. File 2010 state taxes 9 2. File 2010 state taxes 7 2. File 2010 state taxes 5 2. File 2010 state taxes 3 2. File 2010 state taxes 2 2. File 2010 state taxes 0 1. File 2010 state taxes 9 1. File 2010 state taxes 7 1. File 2010 state taxes 6 111 3. File 2010 state taxes 1 2. File 2010 state taxes 9 2. File 2010 state taxes 7 2. File 2010 state taxes 5 2. File 2010 state taxes 3 2. File 2010 state taxes 1 1. File 2010 state taxes 9 1. File 2010 state taxes 8 1. File 2010 state taxes 6 1. File 2010 state taxes 5 112 3. File 2010 state taxes 0 2. File 2010 state taxes 8 2. File 2010 state taxes 6 2. File 2010 state taxes 4 2. File 2010 state taxes 2 2. File 2010 state taxes 0 1. File 2010 state taxes 9 1. File 2010 state taxes 7 1. File 2010 state taxes 5 1. File 2010 state taxes 4 113 3. File 2010 state taxes 0 2. File 2010 state taxes 8 2. File 2010 state taxes 6 2. File 2010 state taxes 4 2. File 2010 state taxes 2 2. File 2010 state taxes 0 1. File 2010 state taxes 8 1. File 2010 state taxes 6 1. File 2010 state taxes 5 1. File 2010 state taxes 3 114 3. File 2010 state taxes 0 2. File 2010 state taxes 7 2. File 2010 state taxes 5 2. File 2010 state taxes 3 2. File 2010 state taxes 1 1. File 2010 state taxes 9 1. File 2010 state taxes 8 1. File 2010 state taxes 6 1. File 2010 state taxes 4 1. File 2010 state taxes 3 115+ 2. File 2010 state taxes 9 2. File 2010 state taxes 7 2. File 2010 state taxes 5 2. File 2010 state taxes 3 2. File 2010 state taxes 1 1. File 2010 state taxes 9 1. File 2010 state taxes 7 1. File 2010 state taxes 5 1. File 2010 state taxes 4 1. File 2010 state taxes 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. File 2010 state taxes 5 1. File 2010 state taxes 4 1. File 2010 state taxes 3 1. File 2010 state taxes 2 1. File 2010 state taxes 1 1. File 2010 state taxes 1         111 1. File 2010 state taxes 4 1. File 2010 state taxes 2 1. File 2010 state taxes 1 1. File 2010 state taxes 1 1. File 2010 state taxes 0 1. File 2010 state taxes 0         112 1. File 2010 state taxes 3 1. File 2010 state taxes 1 1. File 2010 state taxes 0 1. File 2010 state taxes 0 1. File 2010 state taxes 0 1. File 2010 state taxes 0         113 1. File 2010 state taxes 2 1. File 2010 state taxes 1 1. File 2010 state taxes 0 1. File 2010 state taxes 0 1. File 2010 state taxes 0 1. File 2010 state taxes 0         114 1. File 2010 state taxes 1 1. File 2010 state taxes 0 1. File 2010 state taxes 0 1. File 2010 state taxes 0 1. File 2010 state taxes 0 1. File 2010 state taxes 0         115+ 1. File 2010 state taxes 1 1. File 2010 state taxes 0 1. File 2010 state taxes 0 1. File 2010 state taxes 0 1. File 2010 state taxes 0 1. File 2010 state taxes 0         Appendix C. File 2010 state taxes 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. File 2010 state taxes 4 93 9. File 2010 state taxes 6 71 26. File 2010 state taxes 5 94 9. File 2010 state taxes 1 72 25. File 2010 state taxes 6 95 8. File 2010 state taxes 6 73 24. File 2010 state taxes 7 96 8. File 2010 state taxes 1 74 23. File 2010 state taxes 8 97 7. File 2010 state taxes 6 75 22. File 2010 state taxes 9 98 7. File 2010 state taxes 1 76 22. File 2010 state taxes 0 99 6. File 2010 state taxes 7 77 21. File 2010 state taxes 2 100 6. File 2010 state taxes 3 78 20. File 2010 state taxes 3 101 5. File 2010 state taxes 9 79 19. File 2010 state taxes 5 102 5. File 2010 state taxes 5 80 18. File 2010 state taxes 7 103 5. File 2010 state taxes 2 81 17. File 2010 state taxes 9 104 4. File 2010 state taxes 9 82 17. File 2010 state taxes 1 105 4. File 2010 state taxes 5 83 16. File 2010 state taxes 3 106 4. File 2010 state taxes 2 84 15. File 2010 state taxes 5 107 3. File 2010 state taxes 9 85 14. File 2010 state taxes 8 108 3. File 2010 state taxes 7 86 14. File 2010 state taxes 1 109 3. File 2010 state taxes 4 87 13. File 2010 state taxes 4 110 3. File 2010 state taxes 1 88 12. File 2010 state taxes 7 111 2. File 2010 state taxes 9 89 12. File 2010 state taxes 0 112 2. File 2010 state taxes 6 90 11. File 2010 state taxes 4 113 2. File 2010 state taxes 4 91 10. File 2010 state taxes 8 114 2. File 2010 state taxes 1 92 10. File 2010 state taxes 2 115 and over 1. File 2010 state taxes 9 Prev  Up  Next   Home   More Online Publications