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File Amended Tax Return 2009

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File Amended Tax Return 2009

File amended tax return 2009 Publication 575 - Introductory Material Table of Contents What's New Reminders IntroductionThe General Rule. File amended tax return 2009 Individual retirement arrangements (IRAs). File amended tax return 2009 Civil service retirement benefits. File amended tax return 2009 Social security and equivalent tier 1 railroad retirement benefits. File amended tax return 2009 Tax-sheltered annuity plans (403(b) plans). File amended tax return 2009 Ordering forms and publications. File amended tax return 2009 Tax questions. File amended tax return 2009 Useful Items - You may want to see: What's New For purposes of the net investment income tax (NIIT), net investment income does not include distributions from a qualified retirement plan (for example, 401(a), 403(a), 403(b), 408, 408A, or 457(b) plans). File amended tax return 2009 However, these distributions are taken into account when determining the modified adjusted gross income threshold. File amended tax return 2009 Distributions from a nonqualified retirement plan are included in net investment income. File amended tax return 2009 See Form 8960, Net Investment Income Tax - Individuals, Estates, and Trusts, and its instructions for more information. File amended tax return 2009 Reminders Future developments. File amended tax return 2009  For the latest information about developments related to Publication 575, such as legislation enacted after it was published, go to www. File amended tax return 2009 irs. File amended tax return 2009 gov/pub575. File amended tax return 2009 In-plan Roth rollovers. File amended tax return 2009   Starting in 2013, the American Taxpayer Relief Act of 2012 expanded the rules for in-plan Roth rollovers to include more taxpayers. File amended tax return 2009 For more information, see In-plan Roth rollovers under Rollovers, discussed later. File amended tax return 2009 Photographs of missing children. File amended tax return 2009  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. File amended tax return 2009 Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. File amended tax return 2009 You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. File amended tax return 2009 Introduction This publication discusses the tax treatment of distributions you receive from pension and annuity plans and also shows you how to report the income on your federal income tax return. File amended tax return 2009 How these distributions are taxed depends on whether they are periodic payments (amounts received as an annuity) that are paid at regular intervals over several years or nonperiodic payments (amounts not received as an annuity). File amended tax return 2009 What is covered in this publication?   This publication contains information that you need to understand the following topics. File amended tax return 2009 How to figure the tax-free part of periodic payments under a pension or annuity plan, including using a simple worksheet for payments under a qualified plan. File amended tax return 2009 How to figure the tax-free part of nonperiodic payments from qualified and nonqualified plans, and how to use the optional methods to figure the tax on lump-sum distributions from pension, stock bonus, and profit-sharing plans. File amended tax return 2009 How to roll over certain distributions from a retirement plan into another retirement plan or IRA. File amended tax return 2009 How to report disability payments, and how beneficiaries and survivors of employees and retirees must report benefits paid to them. File amended tax return 2009 How to report railroad retirement benefits. File amended tax return 2009 When additional taxes on certain distributions may apply (including the tax on early distributions and the tax on excess accumulation). File amended tax return 2009 For additional information on how to report pension or annuity payments on your federal income tax return, be sure to review the instructions on the back of Copies B, C, and 2 of the Form 1099-R that you received and the instructions for Form 1040, lines 16a and 16b (Form 1040A, lines 12a and 12b or Form 1040NR, lines 17a and 17b). File amended tax return 2009 A “corrected” Form 1099-R replaces the corresponding original Form 1099-R if the original Form 1099-R contained an error. File amended tax return 2009 Make sure you use the amounts shown on the corrected Form 1099-R when reporting information on your tax return. File amended tax return 2009 What is not covered in this publication?   The following topics are not discussed in this publication. File amended tax return 2009 The General Rule. File amended tax return 2009   This is the method generally used to determine the tax treatment of pension and annuity income from nonqualified plans (including commercial annuities). File amended tax return 2009 For a qualified plan, you generally cannot use the General Rule unless your annuity starting date is before November 19, 1996. File amended tax return 2009 Although this publication will help you determine whether you can use the General Rule, it will not help you use it to determine the tax treatment of your pension or annuity income. File amended tax return 2009 For that and other information on the General Rule, see Publication 939, General Rule for Pensions and Annuities. File amended tax return 2009 Individual retirement arrangements (IRAs). File amended tax return 2009   Information on the tax treatment of amounts you receive from an IRA is in Publication 590, Individual Retirement Arrangements (IRAs). File amended tax return 2009 Civil service retirement benefits. File amended tax return 2009   If you are retired from the federal government (regular, phased, or disability retirement) or are the survivor or beneficiary of a federal employee or retiree who died, get Publication 721, Tax Guide to U. File amended tax return 2009 S. File amended tax return 2009 Civil Service Retirement Benefits. File amended tax return 2009 Publication 721 covers the tax treatment of federal retirement benefits, primarily those paid under the Civil Service Retirement System (CSRS) or the Federal Employees' Retirement System (FERS). File amended tax return 2009 It also covers benefits paid from the Thrift Savings Plan (TSP). File amended tax return 2009 Social security and equivalent tier 1 railroad retirement benefits. File amended tax return 2009   For information about the tax treatment of these benefits, see Publication 915, Social Security and Equivalent Railroad Retirement Benefits. File amended tax return 2009 However, this publication (575) covers the tax treatment of the non-social security equivalent benefit portion of tier 1 railroad retirement benefits, tier 2 benefits, vested dual benefits, and supplemental annuity benefits paid by the U. File amended tax return 2009 S. File amended tax return 2009 Railroad Retirement Board. File amended tax return 2009 Tax-sheltered annuity plans (403(b) plans). File amended tax return 2009   If you work for a public school or certain tax-exempt organizations, you may be eligible to participate in a 403(b) retirement plan offered by your employer. File amended tax return 2009 Although this publication covers the treatment of benefits under 403(b) plans and discusses in-plan Roth rollovers from 403(b) plans to designated Roth accounts, it does not cover other tax provisions that apply to these plans. File amended tax return 2009 For that and other information on 403(b) plans, see Publication 571, Tax-Sheltered Annuity Plans (403(b) Plans) For Employees of Public Schools and Certain Tax-Exempt Organizations. File amended tax return 2009 Comments and suggestions. File amended tax return 2009   We welcome your comments about this publication and your suggestions for future editions. File amended tax return 2009   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. File amended tax return 2009 NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. File amended tax return 2009 Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. File amended tax return 2009   You can send your comments from www. File amended tax return 2009 irs. File amended tax return 2009 gov/formspubs/. File amended tax return 2009 Click on “More Information” and then on “Comment on Tax Forms and Publications. File amended tax return 2009 ”   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. File amended tax return 2009 Ordering forms and publications. File amended tax return 2009   Visit www. File amended tax return 2009 irs. File amended tax return 2009 gov/formspubs/ to download forms and publications, call 1-800-TAX-FORM (1-800-829-3676), or write to the address below and receive a response within 10 days after your request is received. File amended tax return 2009 Internal Revenue Service 1201 N. File amended tax return 2009 Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. File amended tax return 2009   If you have a tax question, check the information available on IRS. File amended tax return 2009 gov or call 1-800-829-1040. File amended tax return 2009 We cannot answer tax questions sent to either of the above addresses. File amended tax return 2009 Useful Items - You may want to see: Publication 524 Credit for the Elderly or the Disabled 525 Taxable and Nontaxable Income 560 Retirement Plans for Small Business (SEP, SIMPLE, and Qualified Plans) 571 Tax-Sheltered Annuity Plans (403(b) Plans) For Employees of Public Schools and Certain Tax-Exempt Organizations 590 Individual Retirement Arrangements (IRAs) 721 Tax Guide to U. File amended tax return 2009 S. File amended tax return 2009 Civil Service Retirement Benefits 915 Social Security and Equivalent Railroad Retirement Benefits 939 General Rule for Pensions and Annuities Form (and Instructions) W-4P Withholding Certificate for Pension or Annuity Payments 1099-R Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc. File amended tax return 2009 4972 Tax on Lump-Sum Distributions 5329 Additional Taxes on Qualified Plans (Including IRAs) and Other Tax-Favored Accounts See How To Get Tax Help near the end of this publication for information about getting publications and forms. File amended tax return 2009 Prev  Up  Next   Home   More Online Publications
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The File Amended Tax Return 2009

File amended tax return 2009 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 amended tax return 2009 Appendix A — Summary Record of Traditional IRA(s) for 2013 and Worksheet for Determining Required Minimum Distributions. File amended tax return 2009 Appendix B — Worksheets you use if you receive social security benefits and are subject to the IRA deduction phaseout rules. File amended tax return 2009 A filled-in example is included. File amended tax return 2009 Worksheet 1, Computation of Modified AGI. File amended tax return 2009 Worksheet 2, Computation of Traditional IRA Deduction for 2013. File amended tax return 2009 Worksheet 3, Computation of Taxable Social Security Benefits. File amended tax return 2009 Comprehensive Example and completed worksheets. File amended tax return 2009 Appendix C — Life Expectancy Tables. File amended tax return 2009 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 amended tax return 2009 Table I (Single Life Expectancy). File amended tax return 2009 Table II (Joint Life and Last Survivor Expectancy). File amended tax return 2009 Table III (Uniform Lifetime). File amended tax return 2009 Appendix A. File amended tax return 2009 Summary Record of Traditional IRA(s) for 2013   Name ______________________________________ I was □ covered □ not covered by my employer's retirement plan during the year. File amended tax return 2009 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 amended tax return 2009         2. File amended tax return 2009         3. File amended tax return 2009         4. File amended tax return 2009         5. File amended tax return 2009         6. File amended tax return 2009         7. File amended tax return 2009         8. File amended tax return 2009         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 amended tax return 2009             2. File amended tax return 2009             3. File amended tax return 2009             4. File amended tax return 2009             5. File amended tax return 2009             6. File amended tax return 2009             7. File amended tax return 2009             8. File amended tax return 2009             Total               Basis of all traditional IRAs for 2013 and earlier years (from Form 8606, line 14) $ Note. File amended tax return 2009 You should keep copies of your income tax return, and Forms W-2, 8606, and 5498. File amended tax return 2009 Appendix A. File amended tax return 2009 (Continued) Worksheet for Determining Required Minimum Distributions 1. File amended tax return 2009 Age 70½ 71½ 72½ 73½ 74½ 2. File amended tax return 2009 Year age was reached           3. File amended tax return 2009 Value of IRA at the close of business on  December 31 of the year immediately prior to the year on line 21           4. File amended tax return 2009 Distribution period from Table III or life expectancy  from Life Expectancy Table I or Table II2           5. File amended tax return 2009 Required distribution (divide line 3 by line 4)3                         1. File amended tax return 2009 Age 75½ 76½ 77½ 78½ 79½ 2. File amended tax return 2009 Year age was reached           3. File amended tax return 2009 Value of IRA at the close of business on  December 31 of the year immediately prior to the year on line 21           4. File amended tax return 2009 Distribution period from Table III or life expectancy from Life Expectancy Table I or Table II2           5. File amended tax return 2009 Required distribution (divide line 3 by line 4)3                         1. File amended tax return 2009 Age 80½ 81½ 82½ 83½ 84½ 2. File amended tax return 2009 Year age was reached           3. File amended tax return 2009 Value of IRA at the close of business on  December 31 of the year immediately prior to the year on line 21           4. File amended tax return 2009 Distribution period from Table III or life expectancy from Life Expectancy Table I or Table II2           5. File amended tax return 2009 Required distribution (divide line 3 by line 4)3                         1. File amended tax return 2009 Age 85½ 86½ 87½ 88½ 89½ 2. File amended tax return 2009 Year age was reached           3. File amended tax return 2009 Value of IRA at the close of business on  December 31 of the year immediately prior to the year on line 21           4. File amended tax return 2009 Distribution period from Table III or life expectancy from Life Expectancy Table I or Table II2           5. File amended tax return 2009 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 amended tax return 2009 2Use the appropriate life expectancy or distribution period for each year and for each IRA. File amended tax return 2009 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 amended tax return 2009 You can, however, withdraw the total from one IRA or from more than one IRA. File amended tax return 2009 Appendix B. File amended tax return 2009 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 amended tax return 2009 (See Are You Covered by an Employer Plan? in chapter 1. File amended tax return 2009 )  Use Worksheet 1 to figure your modified adjusted gross income. File amended tax return 2009 This amount is needed in the computation of your IRA deduction, if any, which is figured using Worksheet 2. File amended tax return 2009   The IRA deduction figured using Worksheet 2 is entered on your tax return. File amended tax return 2009 Worksheet 1 Computation of Modified AGI (For use only by taxpayers who receive social security benefits)   Filing Status — Check only one box:  □ A. File amended tax return 2009 Married filing jointly  □ B. File amended tax return 2009 Single, Head of Household, Qualifying Widow(er), or Married filing separately and  lived apart from your spouse during the entire year  □ C. File amended tax return 2009 Married filing separately and lived with your spouse at any time during the year     1. File amended tax return 2009 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 amended tax return 2009 )  1. File amended tax return 2009   2. File amended tax return 2009 Enter the amount in box 5 of all Forms SSA-1099 and Forms RRB-1099  2. File amended tax return 2009   3. File amended tax return 2009 Enter one-half of line 2  3. File amended tax return 2009   4. File amended tax return 2009 Enter the amount of any foreign earned income exclusion, foreign housing exclusion, U. File amended tax return 2009 S. File amended tax return 2009 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 amended tax return 2009   5. File amended tax return 2009 Enter the amount of any tax-exempt interest reported on line 8b of Form 1040 or 1040A  5. File amended tax return 2009   6. File amended tax return 2009 Add lines 1, 3, 4, and 5  6. File amended tax return 2009   7. File amended tax return 2009 Enter the amount listed below for your filing status. File amended tax return 2009 $32,000 if you checked box A above. File amended tax return 2009 $25,000 if you checked box B above. File amended tax return 2009 $0 if you checked box C above. File amended tax return 2009  7. File amended tax return 2009   8. File amended tax return 2009 Subtract line 7 from line 6. File amended tax return 2009 If zero or less, enter -0- on this line  8. File amended tax return 2009   9. File amended tax return 2009 If line 8 is zero, skip to line 17, enter -0-, and continue with line 18. File amended tax return 2009   If line 8 is more than zero, enter the amount listed below for your filing status. File amended tax return 2009 $12,000 if you checked box A above. File amended tax return 2009 $9,000 if you checked box B above. File amended tax return 2009 $0 if you checked box C above  9. File amended tax return 2009   10. File amended tax return 2009 Subtract line 9 from line 8. File amended tax return 2009 If zero or less, enter -0-  10. File amended tax return 2009   11. File amended tax return 2009 Enter the smaller of line 8 or line 9  11. File amended tax return 2009   12. File amended tax return 2009 Enter one-half of line 11  12. File amended tax return 2009   13. File amended tax return 2009 Enter the smaller of line 3 or line 12  13. File amended tax return 2009   14. File amended tax return 2009 Multiply line 10 by . File amended tax return 2009 85. File amended tax return 2009 If line 10 is zero, enter -0-  14. File amended tax return 2009   15. File amended tax return 2009 Add lines 13 and 14  15. File amended tax return 2009   16. File amended tax return 2009 Multiply line 2 by . File amended tax return 2009 85  16. File amended tax return 2009   17. File amended tax return 2009 Taxable benefits to be included in modified AGI for traditional IRA deduction purposes. File amended tax return 2009  Enter the smaller of line 15 or line 16  17. File amended tax return 2009   18. File amended tax return 2009 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 amended tax return 2009   19. File amended tax return 2009 Modified AGI for determining your reduced traditional IRA deduction — add lines 1, 17, and 18. File amended tax return 2009 Enter here and on line 2 of Worksheet 2, next  19. File amended tax return 2009   Appendix B. File amended tax return 2009 (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 amended tax return 2009 . File amended tax return 2009 . File amended tax return 2009 AND your modified AGI is over . File amended tax return 2009 . File amended tax return 2009 . File amended tax return 2009 THEN enter on line 1 below . File amended tax return 2009 . File amended tax return 2009 . File amended tax return 2009                 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 amended tax return 2009 Skip this worksheet, proceed to Worksheet 3, and enter your IRA deduction on line 2 of Worksheet 3. File amended tax return 2009  **If you did not live with your spouse at any time during the year, consider your filing status as single. File amended tax return 2009  Note. File amended tax return 2009 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 amended tax return 2009               1. File amended tax return 2009 Enter the applicable amount from above 1. File amended tax return 2009   2. File amended tax return 2009 Enter your modified AGI from Worksheet 1, line 19 2. File amended tax return 2009     Note. File amended tax return 2009 If line 2 is equal to or more than the amount on line 1, stop here; your traditional IRA contributions are not deductible. File amended tax return 2009 Proceed to Worksheet 3. File amended tax return 2009     3. File amended tax return 2009 Subtract line 2 from line 1 3. File amended tax return 2009   4. File amended tax return 2009 Multiply line 3 by the percentage below that applies to you. File amended tax return 2009 If the result is not a multiple of $10, round it to the next highest multiple of $10. File amended tax return 2009 (For example, $611. File amended tax return 2009 40 is rounded to $620. File amended tax return 2009 ) However, if the result is less than $200, enter $200. File amended tax return 2009       Married filing jointly or qualifying widow(er) and you are covered by an employer plan, multiply line 3 by 27. File amended tax return 2009 5%  (. File amended tax return 2009 275) (by 32. File amended tax return 2009 5% (. File amended tax return 2009 325) if you are age 50 or older). File amended tax return 2009 All others, multiply line 3 by 55% (. File amended tax return 2009 55) (by 65% (. File amended tax return 2009 65) if you are age 50 or older). File amended tax return 2009 4. File amended tax return 2009   5. File amended tax return 2009 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 amended tax return 2009 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 amended tax return 2009   6. File amended tax return 2009 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 amended tax return 2009   7. File amended tax return 2009 Deduction. File amended tax return 2009 Compare lines 4, 5, and 6. File amended tax return 2009 Enter the smallest amount here (or a smaller amount if you choose). File amended tax return 2009 Enter this amount on the Form 1040 or 1040A line for your IRA. File amended tax return 2009 (If the amount on line 6 is more than the amount on line 7, complete line 8. File amended tax return 2009 ) 7. File amended tax return 2009   8. File amended tax return 2009 Nondeductible contributions. File amended tax return 2009 Subtract line 7 from line 5 or 6, whichever is smaller. File amended tax return 2009 Enter the result here and on line 1 of your Form 8606, Nondeductible IRAs. File amended tax return 2009 8. File amended tax return 2009   Appendix B. File amended tax return 2009 (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 amended tax return 2009 Married filing jointly                   □ B. File amended tax return 2009 Single, Head of Household, Qualifying Widow(er), or Married filing separately  and lived apart from your spouse during the entire year                   □ C. File amended tax return 2009 Married filing separately and lived with your spouse at any time during the  year             1. File amended tax return 2009 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 amended tax return 2009 ) 1. File amended tax return 2009   2. File amended tax return 2009 Deduction(s) from line 7 of Worksheet(s) 2 2. File amended tax return 2009   3. File amended tax return 2009 Subtract line 2 from line 1 3. File amended tax return 2009   4. File amended tax return 2009 Enter amount in box 5 of all Forms SSA-1099 and Forms RRB-1099 4. File amended tax return 2009   5. File amended tax return 2009 Enter one-half of line 4 5. File amended tax return 2009   6. File amended tax return 2009 Enter the amount of any foreign earned income exclusion, foreign housing exclusion, exclusion of income from U. File amended tax return 2009 S. File amended tax return 2009 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 amended tax return 2009   7. File amended tax return 2009 Enter the amount of any tax-exempt interest reported on line 8b of Form 1040 or 1040A 7. File amended tax return 2009   8. File amended tax return 2009 Add lines 3, 5, 6, and 7 8. File amended tax return 2009   9. File amended tax return 2009 Enter the amount listed below for your filing status. File amended tax return 2009 $32,000 if you checked box A above. File amended tax return 2009 $25,000 if you checked box B above. File amended tax return 2009 $0 if you checked box C above. File amended tax return 2009 9. File amended tax return 2009   10. File amended tax return 2009 Subtract line 9 from line 8. File amended tax return 2009 If zero or less, enter -0- on this line. File amended tax return 2009 10. File amended tax return 2009   11. File amended tax return 2009 If line 10 is zero, stop here. File amended tax return 2009 None of your social security benefits are taxable. File amended tax return 2009  If line 10 is more than zero, enter the amount listed below for your filing status. File amended tax return 2009 $12,000 if you checked box A above. File amended tax return 2009 $9,000 if you checked box B above. File amended tax return 2009 $0 if you checked box C above. File amended tax return 2009 11. File amended tax return 2009   12. File amended tax return 2009 Subtract line 11 from line 10. File amended tax return 2009 If zero or less, enter -0- 12. File amended tax return 2009   13. File amended tax return 2009 Enter the smaller of line 10 or line 11 13. File amended tax return 2009   14. File amended tax return 2009 Enter one-half of line 13 . File amended tax return 2009 14. File amended tax return 2009   15. File amended tax return 2009 Enter the smaller of line 5 or line 14 15. File amended tax return 2009   16. File amended tax return 2009 Multiply line 12 by . File amended tax return 2009 85. File amended tax return 2009 If line 12 is zero, enter -0- 16. File amended tax return 2009   17. File amended tax return 2009 Add lines 15 and 16 17. File amended tax return 2009   18. File amended tax return 2009 Multiply line 4 by . File amended tax return 2009 85 18. File amended tax return 2009   19. File amended tax return 2009 Taxable social security benefits. File amended tax return 2009 Enter the smaller of line 17 or line 18 19. File amended tax return 2009   Appendix B. File amended tax return 2009 (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 amended tax return 2009 He is 65 years old and had 2013 wages of $89,500. File amended tax return 2009 His wife did not work in 2013. File amended tax return 2009 He also received social security benefits of $12,000 and made a $6,000 contribution to his traditional IRA for the year. File amended tax return 2009 He had no foreign income, no tax-exempt interest, and no adjustments to income on lines 23 through 36 on his Form 1040. File amended tax return 2009 He participated in a section 401(k) retirement plan at work. File amended tax return 2009  John completes worksheets 1 and 2. File amended tax return 2009 Worksheet 2 shows that his 2013 IRA deduction is $4,980. File amended tax return 2009 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 amended tax return 2009  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 amended tax return 2009 Worksheet 1 Computation of Modified AGI (For use only by taxpayers who receive social security benefits)   Filing Status — Check only one box:  ☑ A. File amended tax return 2009 Married filing jointly  □ B. File amended tax return 2009 Single, Head of Household, Qualifying Widow(er), or Married filing separately and lived apart from your spouse during the entire year  □ C. File amended tax return 2009 Married filing separately and lived with your spouse at any time during the year     1. File amended tax return 2009 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 amended tax return 2009 ) 1. File amended tax return 2009 89,500 2. File amended tax return 2009 Enter the amount in box 5 of all Forms SSA-1099 and Forms RRB-1099 2. File amended tax return 2009 12,000 3. File amended tax return 2009 Enter one-half of line 2 3. File amended tax return 2009 6,000 4. File amended tax return 2009 Enter the amount of any foreign earned income exclusion, foreign housing exclusion, U. File amended tax return 2009 S. File amended tax return 2009 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 amended tax return 2009 0 5. File amended tax return 2009 Enter the amount of any tax-exempt interest reported on line 8b of Form 1040 or 1040A 5. File amended tax return 2009 0 6. File amended tax return 2009 Add lines 1, 3, 4, and 5 6. File amended tax return 2009 95,500 7. File amended tax return 2009 Enter the amount listed below for your filing status. File amended tax return 2009 $32,000 if you checked box A above. File amended tax return 2009 $25,000 if you checked box B above. File amended tax return 2009 $0 if you checked box C above. File amended tax return 2009 7. File amended tax return 2009 32,000 8. File amended tax return 2009 Subtract line 7 from line 6. File amended tax return 2009 If zero or less, enter -0- on this line 8. File amended tax return 2009 63,500 9. File amended tax return 2009 If line 8 is zero, skip to line 17, enter -0-, and continue with line 18. File amended tax return 2009   If line 8 is more than zero, enter the amount listed below for your filing status. File amended tax return 2009 $12,000 if you checked box A above. File amended tax return 2009 $9,000 if you checked box B above. File amended tax return 2009 $0 if you checked box C above 9. File amended tax return 2009 12,000 10. File amended tax return 2009 Subtract line 9 from line 8. File amended tax return 2009 If zero or less, enter -0- 10. File amended tax return 2009 51,500 11. File amended tax return 2009 Enter the smaller of line 8 or line 9 11. File amended tax return 2009 12,000 12. File amended tax return 2009 Enter one-half of line 11 12. File amended tax return 2009 6,000 13. File amended tax return 2009 Enter the smaller of line 3 or line 12 13. File amended tax return 2009 6,000 14. File amended tax return 2009 Multiply line 10 by . File amended tax return 2009 85. File amended tax return 2009 If line 10 is zero, enter -0- 14. File amended tax return 2009 43,775 15. File amended tax return 2009 Add lines 13 and 14 15. File amended tax return 2009 49,775 16. File amended tax return 2009 Multiply line 2 by . File amended tax return 2009 85 16. File amended tax return 2009 10,200 17. File amended tax return 2009 Taxable benefits to be included in modified AGI for traditional IRA deduction purposes. File amended tax return 2009  Enter the smaller of line 15 or line 16 17. File amended tax return 2009 10,200 18. File amended tax return 2009 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 amended tax return 2009 0 19. File amended tax return 2009 Modified AGI for determining your reduced traditional IRA deduction — add lines 1, 17, and 18. File amended tax return 2009 Enter here and on line 2 of Worksheet 2, next 19. File amended tax return 2009 99,700 Appendix B. File amended tax return 2009 (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 amended tax return 2009 . File amended tax return 2009 . File amended tax return 2009 AND your modified AGI is over . File amended tax return 2009 . File amended tax return 2009 . File amended tax return 2009 THEN enter on line 1 below . File amended tax return 2009 . File amended tax return 2009 . File amended tax return 2009                 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 amended tax return 2009 Skip this worksheet, proceed to Worksheet 3, and enter your IRA deduction on line 2 of Worksheet 3. File amended tax return 2009  **If you did not live with your spouse at any time during the year, consider your filing status as single. File amended tax return 2009  Note. File amended tax return 2009 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 amended tax return 2009               1. File amended tax return 2009 Enter the applicable amount from above 1. File amended tax return 2009 115,000 2. File amended tax return 2009 Enter your modified AGI from Worksheet 1, line 19 2. File amended tax return 2009 99,700   Note. File amended tax return 2009 If line 2 is equal to or more than the amount on line 1, stop here; your traditional IRA contributions are not deductible. File amended tax return 2009 Proceed to Worksheet 3. File amended tax return 2009     3. File amended tax return 2009 Subtract line 2 from line 1 3. File amended tax return 2009 15,300 4. File amended tax return 2009 Multiply line 3 by the percentage below that applies to you. File amended tax return 2009 If the result is not a multiple of $10, round it to the next highest multiple of $10. File amended tax return 2009 (For example, $611. File amended tax return 2009 40 is rounded to $620. File amended tax return 2009 ) However, if the result is less than $200, enter $200. File amended tax return 2009       Married filing jointly or qualifying widow(er) and you are covered by an employer plan, multiply line 3 by 27. File amended tax return 2009 5%  (. File amended tax return 2009 275) (by 32. File amended tax return 2009 5% (. File amended tax return 2009 325) if you are age 50 or older). File amended tax return 2009 All others, multiply line 3 by 55% (. File amended tax return 2009 55) (by 65% (. File amended tax return 2009 65) if you are age 50 or older). File amended tax return 2009 4. File amended tax return 2009 4,980 5. File amended tax return 2009 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 amended tax return 2009 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 amended tax return 2009 89,500 6. File amended tax return 2009 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 amended tax return 2009 6,000 7. File amended tax return 2009 Deduction. File amended tax return 2009 Compare lines 4, 5, and 6. File amended tax return 2009 Enter the smallest amount here (or a smaller amount if you choose). File amended tax return 2009 Enter this amount on the Form 1040 or 1040A line for your IRA. File amended tax return 2009 (If the amount on line 6 is more than the amount on line 7, complete line 8. File amended tax return 2009 ) 7. File amended tax return 2009 4,980 8. File amended tax return 2009 Nondeductible contributions. File amended tax return 2009 Subtract line 7 from line 5 or 6, whichever is smaller. File amended tax return 2009 Enter the result here and on line 1 of your Form 8606, Nondeductible IRAs. File amended tax return 2009 8. File amended tax return 2009 1,020 Appendix B. File amended tax return 2009 (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 amended tax return 2009 Married filing jointly                   □ B. File amended tax return 2009 Single, Head of Household, Qualifying Widow(er), or Married filing separately  and lived apart from your spouse during the entire year                   □ C. File amended tax return 2009 Married filing separately and lived with your spouse at any time during the  year             1. File amended tax return 2009 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 amended tax return 2009 ) 1. File amended tax return 2009 89,500 2. File amended tax return 2009 Deduction(s) from line 7 of Worksheet(s) 2 2. File amended tax return 2009 4,980 3. File amended tax return 2009 Subtract line 2 from line 1 3. File amended tax return 2009 84,520 4. File amended tax return 2009 Enter amount in box 5 of all Forms SSA-1099 and Forms RRB-1099 4. File amended tax return 2009 12,000 5. File amended tax return 2009 Enter one-half of line 4 5. File amended tax return 2009 6,000 6. File amended tax return 2009 Enter the amount of any foreign earned income exclusion, foreign housing exclusion, exclusion of income from U. File amended tax return 2009 S. File amended tax return 2009 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 amended tax return 2009 0 7. File amended tax return 2009 Enter the amount of any tax-exempt interest reported on line 8b of Form 1040 or 1040A 7. File amended tax return 2009 0 8. File amended tax return 2009 Add lines 3, 5, 6, and 7 8. File amended tax return 2009 90,520 9. File amended tax return 2009 Enter the amount listed below for your filing status. File amended tax return 2009 $32,000 if you checked box A above. File amended tax return 2009 $25,000 if you checked box B above. File amended tax return 2009 $0 if you checked box C above. File amended tax return 2009 9. File amended tax return 2009 32,000 10. File amended tax return 2009 Subtract line 9 from line 8. File amended tax return 2009 If zero or less, enter -0- on this line. File amended tax return 2009 10. File amended tax return 2009 58,520 11. File amended tax return 2009 If line 10 is zero, stop here. File amended tax return 2009 None of your social security benefits are taxable. File amended tax return 2009  If line 10 is more than zero, enter the amount listed below for your filing status. File amended tax return 2009 $12,000 if you checked box A above. File amended tax return 2009 $9,000 if you checked box B above. File amended tax return 2009 $0 if you checked box C above. File amended tax return 2009 11. File amended tax return 2009 12,000 12. File amended tax return 2009 Subtract line 11 from line 10. File amended tax return 2009 If zero or less, enter -0- 12. File amended tax return 2009 46,520 13. File amended tax return 2009 Enter the smaller of line 10 or line 11 13. File amended tax return 2009 12,000 14. File amended tax return 2009 Enter one-half of line 13 . File amended tax return 2009 14. File amended tax return 2009 6,000 15. File amended tax return 2009 Enter the smaller of line 5 or line 14 15. File amended tax return 2009 6,000 16. File amended tax return 2009 Multiply line 12 by . File amended tax return 2009 85. File amended tax return 2009 If line 12 is zero, enter -0- 16. File amended tax return 2009 39,542 17. File amended tax return 2009 Add lines 15 and 16 17. File amended tax return 2009 45,542 18. File amended tax return 2009 Multiply line 4 by . File amended tax return 2009 85 18. File amended tax return 2009 10,200 19. File amended tax return 2009 Taxable social security benefits. File amended tax return 2009 Enter the smaller of line 17 or line 18 19. File amended tax return 2009 10,200 Appendix C. File amended tax return 2009 Life Expectancy Tables   Table I (Single Life Expectancy) (For Use by Beneficiaries)         Age Life Expectancy Age Life Expectancy 0 82. File amended tax return 2009 4 28 55. File amended tax return 2009 3 1 81. File amended tax return 2009 6 29 54. File amended tax return 2009 3 2 80. File amended tax return 2009 6 30 53. File amended tax return 2009 3 3 79. File amended tax return 2009 7 31 52. File amended tax return 2009 4 4 78. File amended tax return 2009 7 32 51. File amended tax return 2009 4 5 77. File amended tax return 2009 7 33 50. File amended tax return 2009 4 6 76. File amended tax return 2009 7 34 49. File amended tax return 2009 4 7 75. File amended tax return 2009 8 35 48. File amended tax return 2009 5 8 74. File amended tax return 2009 8 36 47. File amended tax return 2009 5 9 73. File amended tax return 2009 8 37 46. File amended tax return 2009 5 10 72. File amended tax return 2009 8 38 45. File amended tax return 2009 6 11 71. File amended tax return 2009 8 39 44. File amended tax return 2009 6 12 70. File amended tax return 2009 8 40 43. File amended tax return 2009 6 13 69. File amended tax return 2009 9 41 42. File amended tax return 2009 7 14 68. File amended tax return 2009 9 42 41. File amended tax return 2009 7 15 67. File amended tax return 2009 9 43 40. File amended tax return 2009 7 16 66. File amended tax return 2009 9 44 39. File amended tax return 2009 8 17 66. File amended tax return 2009 0 45 38. File amended tax return 2009 8 18 65. File amended tax return 2009 0 46 37. File amended tax return 2009 9 19 64. File amended tax return 2009 0 47 37. File amended tax return 2009 0 20 63. File amended tax return 2009 0 48 36. File amended tax return 2009 0 21 62. File amended tax return 2009 1 49 35. File amended tax return 2009 1 22 61. File amended tax return 2009 1 50 34. File amended tax return 2009 2 23 60. File amended tax return 2009 1 51 33. File amended tax return 2009 3 24 59. File amended tax return 2009 1 52 32. File amended tax return 2009 3 25 58. File amended tax return 2009 2 53 31. File amended tax return 2009 4 26 57. File amended tax return 2009 2 54 30. File amended tax return 2009 5 27 56. File amended tax return 2009 2 55 29. File amended tax return 2009 6 Appendix C. File amended tax return 2009 (Continued)   Table I (Single Life Expectancy) (For Use by Beneficiaries)         Age Life Expectancy Age Life Expectancy 56 28. File amended tax return 2009 7 84 8. File amended tax return 2009 1 57 27. File amended tax return 2009 9 85 7. File amended tax return 2009 6 58 27. File amended tax return 2009 0 86 7. File amended tax return 2009 1 59 26. File amended tax return 2009 1 87 6. File amended tax return 2009 7 60 25. File amended tax return 2009 2 88 6. File amended tax return 2009 3 61 24. File amended tax return 2009 4 89 5. File amended tax return 2009 9 62 23. File amended tax return 2009 5 90 5. File amended tax return 2009 5 63 22. File amended tax return 2009 7 91 5. File amended tax return 2009 2 64 21. File amended tax return 2009 8 92 4. File amended tax return 2009 9 65 21. File amended tax return 2009 0 93 4. File amended tax return 2009 6 66 20. File amended tax return 2009 2 94 4. File amended tax return 2009 3 67 19. File amended tax return 2009 4 95 4. File amended tax return 2009 1 68 18. File amended tax return 2009 6 96 3. File amended tax return 2009 8 69 17. File amended tax return 2009 8 97 3. File amended tax return 2009 6 70 17. File amended tax return 2009 0 98 3. File amended tax return 2009 4 71 16. File amended tax return 2009 3 99 3. File amended tax return 2009 1 72 15. File amended tax return 2009 5 100 2. File amended tax return 2009 9 73 14. File amended tax return 2009 8 101 2. File amended tax return 2009 7 74 14. File amended tax return 2009 1 102 2. File amended tax return 2009 5 75 13. File amended tax return 2009 4 103 2. File amended tax return 2009 3 76 12. File amended tax return 2009 7 104 2. File amended tax return 2009 1 77 12. File amended tax return 2009 1 105 1. File amended tax return 2009 9 78 11. File amended tax return 2009 4 106 1. File amended tax return 2009 7 79 10. File amended tax return 2009 8 107 1. File amended tax return 2009 5 80 10. File amended tax return 2009 2 108 1. File amended tax return 2009 4 81 9. File amended tax return 2009 7 109 1. File amended tax return 2009 2 82 9. File amended tax return 2009 1 110 1. File amended tax return 2009 1 83 8. File amended tax return 2009 6 111 and over 1. File amended tax return 2009 0 Appendix C. File amended tax return 2009 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 amended tax return 2009 1 69. File amended tax return 2009 6 69. File amended tax return 2009 1 68. File amended tax return 2009 7 68. File amended tax return 2009 3 67. File amended tax return 2009 9 67. File amended tax return 2009 5 67. File amended tax return 2009 2 66. File amended tax return 2009 9 66. File amended tax return 2009 6 21 69. File amended tax return 2009 6 69. File amended tax return 2009 1 68. File amended tax return 2009 6 68. File amended tax return 2009 2 67. File amended tax return 2009 7 67. File amended tax return 2009 3 66. File amended tax return 2009 9 66. File amended tax return 2009 6 66. File amended tax return 2009 2 65. File amended tax return 2009 9 22 69. File amended tax return 2009 1 68. File amended tax return 2009 6 68. File amended tax return 2009 1 67. File amended tax return 2009 6 67. File amended tax return 2009 2 66. File amended tax return 2009 7 66. File amended tax return 2009 3 65. File amended tax return 2009 9 65. File amended tax return 2009 6 65. File amended tax return 2009 2 23 68. File amended tax return 2009 7 68. File amended tax return 2009 2 67. File amended tax return 2009 6 67. File amended tax return 2009 1 66. File amended tax return 2009 6 66. File amended tax return 2009 2 65. File amended tax return 2009 7 65. File amended tax return 2009 3 64. File amended tax return 2009 9 64. File amended tax return 2009 6 24 68. File amended tax return 2009 3 67. File amended tax return 2009 7 67. File amended tax return 2009 2 66. File amended tax return 2009 6 66. File amended tax return 2009 1 65. File amended tax return 2009 6 65. File amended tax return 2009 2 64. File amended tax return 2009 7 64. File amended tax return 2009 3 63. File amended tax return 2009 9 25 67. File amended tax return 2009 9 67. File amended tax return 2009 3 66. File amended tax return 2009 7 66. File amended tax return 2009 2 65. File amended tax return 2009 6 65. File amended tax return 2009 1 64. File amended tax return 2009 6 64. File amended tax return 2009 2 63. File amended tax return 2009 7 63. File amended tax return 2009 3 26 67. File amended tax return 2009 5 66. File amended tax return 2009 9 66. File amended tax return 2009 3 65. File amended tax return 2009 7 65. File amended tax return 2009 2 64. File amended tax return 2009 6 64. File amended tax return 2009 1 63. File amended tax return 2009 6 63. File amended tax return 2009 2 62. File amended tax return 2009 8 27 67. File amended tax return 2009 2 66. File amended tax return 2009 6 65. File amended tax return 2009 9 65. File amended tax return 2009 3 64. File amended tax return 2009 7 64. File amended tax return 2009 2 63. File amended tax return 2009 6 63. File amended tax return 2009 1 62. File amended tax return 2009 7 62. File amended tax return 2009 2 28 66. File amended tax return 2009 9 66. File amended tax return 2009 2 65. File amended tax return 2009 6 64. File amended tax return 2009 9 64. File amended tax return 2009 3 63. File amended tax return 2009 7 63. File amended tax return 2009 2 62. File amended tax return 2009 7 62. File amended tax return 2009 1 61. File amended tax return 2009 7 29 66. File amended tax return 2009 6 65. File amended tax return 2009 9 65. File amended tax return 2009 2 64. File amended tax return 2009 6 63. File amended tax return 2009 9 63. File amended tax return 2009 3 62. File amended tax return 2009 8 62. File amended tax return 2009 2 61. File amended tax return 2009 7 61. File amended tax return 2009 2 30 66. File amended tax return 2009 3 65. File amended tax return 2009 6 64. File amended tax return 2009 9 64. File amended tax return 2009 2 63. File amended tax return 2009 6 62. File amended tax return 2009 9 62. File amended tax return 2009 3 61. File amended tax return 2009 8 61. File amended tax return 2009 2 60. File amended tax return 2009 7 31 66. File amended tax return 2009 1 65. File amended tax return 2009 3 64. File amended tax return 2009 6 63. File amended tax return 2009 9 63. File amended tax return 2009 2 62. File amended tax return 2009 6 62. File amended tax return 2009 0 61. File amended tax return 2009 4 60. File amended tax return 2009 8 60. File amended tax return 2009 2 32 65. File amended tax return 2009 8 65. File amended tax return 2009 1 64. File amended tax return 2009 3 63. File amended tax return 2009 6 62. File amended tax return 2009 9 62. File amended tax return 2009 2 61. File amended tax return 2009 6 61. File amended tax return 2009 0 60. File amended tax return 2009 4 59. File amended tax return 2009 8 33 65. File amended tax return 2009 6 64. File amended tax return 2009 8 64. File amended tax return 2009 1 63. File amended tax return 2009 3 62. File amended tax return 2009 6 61. File amended tax return 2009 9 61. File amended tax return 2009 3 60. File amended tax return 2009 6 60. File amended tax return 2009 0 59. File amended tax return 2009 4 34 65. File amended tax return 2009 4 64. File amended tax return 2009 6 63. File amended tax return 2009 8 63. File amended tax return 2009 1 62. File amended tax return 2009 3 61. File amended tax return 2009 6 60. File amended tax return 2009 9 60. File amended tax return 2009 3 59. File amended tax return 2009 6 59. File amended tax return 2009 0 35 65. File amended tax return 2009 2 64. File amended tax return 2009 4 63. File amended tax return 2009 6 62. File amended tax return 2009 8 62. File amended tax return 2009 1 61. File amended tax return 2009 4 60. File amended tax return 2009 6 59. File amended tax return 2009 9 59. File amended tax return 2009 3 58. File amended tax return 2009 6 36 65. File amended tax return 2009 0 64. File amended tax return 2009 2 63. File amended tax return 2009 4 62. File amended tax return 2009 6 61. File amended tax return 2009 9 61. File amended tax return 2009 1 60. File amended tax return 2009 4 59. File amended tax return 2009 6 59. File amended tax return 2009 0 58. File amended tax return 2009 3 37 64. File amended tax return 2009 9 64. File amended tax return 2009 0 63. File amended tax return 2009 2 62. File amended tax return 2009 4 61. File amended tax return 2009 6 60. File amended tax return 2009 9 60. File amended tax return 2009 1 59. File amended tax return 2009 4 58. File amended tax return 2009 7 58. File amended tax return 2009 0 38 64. File amended tax return 2009 7 63. File amended tax return 2009 9 63. File amended tax return 2009 0 62. File amended tax return 2009 2 61. File amended tax return 2009 4 60. File amended tax return 2009 6 59. File amended tax return 2009 9 59. File amended tax return 2009 1 58. File amended tax return 2009 4 57. File amended tax return 2009 7 39 64. File amended tax return 2009 6 63. File amended tax return 2009 7 62. File amended tax return 2009 9 62. File amended tax return 2009 1 61. File amended tax return 2009 2 60. File amended tax return 2009 4 59. File amended tax return 2009 6 58. File amended tax return 2009 9 58. File amended tax return 2009 1 57. File amended tax return 2009 4 40 64. File amended tax return 2009 4 63. File amended tax return 2009 6 62. File amended tax return 2009 7 61. File amended tax return 2009 9 61. File amended tax return 2009 1 60. File amended tax return 2009 2 59. File amended tax return 2009 4 58. File amended tax return 2009 7 57. File amended tax return 2009 9 57. File amended tax return 2009 1 41 64. File amended tax return 2009 3 63. File amended tax return 2009 5 62. File amended tax return 2009 6 61. File amended tax return 2009 7 60. File amended tax return 2009 9 60. File amended tax return 2009 1 59. File amended tax return 2009 3 58. File amended tax return 2009 5 57. File amended tax return 2009 7 56. File amended tax return 2009 9 42 64. File amended tax return 2009 2 63. File amended tax return 2009 3 62. File amended tax return 2009 5 61. File amended tax return 2009 6 60. File amended tax return 2009 8 59. File amended tax return 2009 9 59. File amended tax return 2009 1 58. File amended tax return 2009 3 57. File amended tax return 2009 5 56. File amended tax return 2009 7 43 64. File amended tax return 2009 1 63. File amended tax return 2009 2 62. File amended tax return 2009 4 61. File amended tax return 2009 5 60. File amended tax return 2009 6 59. File amended tax return 2009 8 58. File amended tax return 2009 9 58. File amended tax return 2009 1 57. File amended tax return 2009 3 56. File amended tax return 2009 5 44 64. File amended tax return 2009 0 63. File amended tax return 2009 1 62. File amended tax return 2009 2 61. File amended tax return 2009 4 60. File amended tax return 2009 5 59. File amended tax return 2009 6 58. File amended tax return 2009 8 57. File amended tax return 2009 9 57. File amended tax return 2009 1 56. File amended tax return 2009 3 45 64. File amended tax return 2009 0 63. File amended tax return 2009 0 62. File amended tax return 2009 2 61. File amended tax return 2009 3 60. File amended tax return 2009 4 59. File amended tax return 2009 5 58. File amended tax return 2009 6 57. File amended tax return 2009 8 56. File amended tax return 2009 9 56. File amended tax return 2009 1 46 63. File amended tax return 2009 9 63. File amended tax return 2009 0 62. File amended tax return 2009 1 61. File amended tax return 2009 2 60. File amended tax return 2009 3 59. File amended tax return 2009 4 58. File amended tax return 2009 5 57. File amended tax return 2009 7 56. File amended tax return 2009 8 56. File amended tax return 2009 0 47 63. File amended tax return 2009 8 62. File amended tax return 2009 9 62. File amended tax return 2009 0 61. File amended tax return 2009 1 60. File amended tax return 2009 2 59. File amended tax return 2009 3 58. File amended tax return 2009 4 57. File amended tax return 2009 5 56. File amended tax return 2009 7 55. File amended tax return 2009 8 48 63. File amended tax return 2009 7 62. File amended tax return 2009 8 61. File amended tax return 2009 9 61. File amended tax return 2009 0 60. File amended tax return 2009 1 59. File amended tax return 2009 2 58. File amended tax return 2009 3 57. File amended tax return 2009 4 56. File amended tax return 2009 5 55. File amended tax return 2009 7 49 63. File amended tax return 2009 7 62. File amended tax return 2009 8 61. File amended tax return 2009 8 60. File amended tax return 2009 9 60. File amended tax return 2009 0 59. File amended tax return 2009 1 58. File amended tax return 2009 2 57. File amended tax return 2009 3 56. File amended tax return 2009 4 55. File amended tax return 2009 6 50 63. File amended tax return 2009 6 62. File amended tax return 2009 7 61. File amended tax return 2009 8 60. File amended tax return 2009 8 59. File amended tax return 2009 9 59. File amended tax return 2009 0 58. File amended tax return 2009 1 57. File amended tax return 2009 2 56. File amended tax return 2009 3 55. File amended tax return 2009 4 51 63. File amended tax return 2009 6 62. File amended tax return 2009 6 61. File amended tax return 2009 7 60. File amended tax return 2009 8 59. File amended tax return 2009 9 58. File amended tax return 2009 9 58. File amended tax return 2009 0 57. File amended tax return 2009 1 56. File amended tax return 2009 2 55. File amended tax return 2009 3 52 63. File amended tax return 2009 5 62. File amended tax return 2009 6 61. File amended tax return 2009 7 60. File amended tax return 2009 7 59. File amended tax return 2009 8 58. File amended tax return 2009 9 58. File amended tax return 2009 0 57. File amended tax return 2009 1 56. File amended tax return 2009 1 55. File amended tax return 2009 2 53 63. File amended tax return 2009 5 62. File amended tax return 2009 5 61. File amended tax return 2009 6 60. File amended tax return 2009 7 59. File amended tax return 2009 7 58. File amended tax return 2009 8 57. File amended tax return 2009 9 57. File amended tax return 2009 0 56. File amended tax return 2009 1 55. File amended tax return 2009 2 54 63. File amended tax return 2009 5 62. File amended tax return 2009 5 61. File amended tax return 2009 6 60. File amended tax return 2009 6 59. File amended tax return 2009 7 58. File amended tax return 2009 8 57. File amended tax return 2009 8 56. File amended tax return 2009 9 56. File amended tax return 2009 0 55. File amended tax return 2009 1 55 63. File amended tax return 2009 4 62. File amended tax return 2009 5 61. File amended tax return 2009 5 60. File amended tax return 2009 6 59. File amended tax return 2009 6 58. File amended tax return 2009 7 57. File amended tax return 2009 8 56. File amended tax return 2009 8 55. File amended tax return 2009 9 55. File amended tax return 2009 0 56 63. File amended tax return 2009 4 62. File amended tax return 2009 4 61. File amended tax return 2009 5 60. File amended tax return 2009 5 59. File amended tax return 2009 6 58. File amended tax return 2009 7 57. File amended tax return 2009 7 56. File amended tax return 2009 8 55. File amended tax return 2009 9 54. File amended tax return 2009 9 57 63. File amended tax return 2009 4 62. File amended tax return 2009 4 61. File amended tax return 2009 5 60. File amended tax return 2009 5 59. File amended tax return 2009 6 58. File amended tax return 2009 6 57. File amended tax return 2009 7 56. File amended tax return 2009 7 55. File amended tax return 2009 8 54. File amended tax return 2009 9 58 63. File amended tax return 2009 3 62. File amended tax return 2009 4 61. File amended tax return 2009 4 60. File amended tax return 2009 5 59. File amended tax return 2009 5 58. File amended tax return 2009 6 57. File amended tax return 2009 6 56. File amended tax return 2009 7 55. File amended tax return 2009 8 54. File amended tax return 2009 8 59 63. File amended tax return 2009 3 62. File amended tax return 2009 3 61. File amended tax return 2009 4 60. File amended tax return 2009 4 59. File amended tax return 2009 5 58. File amended tax return 2009 5 57. File amended tax return 2009 6 56. File amended tax return 2009 7 55. File amended tax return 2009 7 54. File amended tax return 2009 8 Appendix C. File amended tax return 2009 (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 amended tax return 2009 3 62. File amended tax return 2009 3 61. File amended tax return 2009 4 60. File amended tax return 2009 4 59. File amended tax return 2009 5 58. File amended tax return 2009 5 57. File amended tax return 2009 6 56. File amended tax return 2009 6 55. File amended tax return 2009 7 54. File amended tax return 2009 7 61 63. File amended tax return 2009 3 62. File amended tax return 2009 3 61. File amended tax return 2009 3 60. File amended tax return 2009 4 59. File amended tax return 2009 4 58. File amended tax return 2009 5 57. File amended tax return 2009 5 56. File amended tax return 2009 6 55. File amended tax return 2009 6 54. 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File amended tax return 2009 3 90 63. File amended tax return 2009 0 62. File amended tax return 2009 1 61. File amended tax return 2009 1 60. File amended tax return 2009 1 59. File amended tax return 2009 1 58. File amended tax return 2009 2 57. File amended tax return 2009 2 56. File amended tax return 2009 2 55. File amended tax return 2009 3 54. File amended tax return 2009 3 91 63. File amended tax return 2009 0 62. File amended tax return 2009 1 61. File amended tax return 2009 1 60. File amended tax return 2009 1 59. File amended tax return 2009 1 58. File amended tax return 2009 2 57. File amended tax return 2009 2 56. File amended tax return 2009 2 55. File amended tax return 2009 3 54. File amended tax return 2009 3 92 63. File amended tax return 2009 0 62. File amended tax return 2009 1 61. File amended tax return 2009 1 60. File amended tax return 2009 1 59. File amended tax return 2009 1 58. File amended tax return 2009 2 57. File amended tax return 2009 2 56. File amended tax return 2009 2 55. File amended tax return 2009 3 54. File amended tax return 2009 3 93 63. File amended tax return 2009 0 62. File amended tax return 2009 1 61. File amended tax return 2009 1 60. File amended tax return 2009 1 59. File amended tax return 2009 1 58. File amended tax return 2009 2 57. File amended tax return 2009 2 56. File amended tax return 2009 2 55. File amended tax return 2009 3 54. File amended tax return 2009 3 94 63. File amended tax return 2009 0 62. File amended tax return 2009 1 61. File amended tax return 2009 1 60. File amended tax return 2009 1 59. File amended tax return 2009 1 58. File amended tax return 2009 2 57. File amended tax return 2009 2 56. File amended tax return 2009 2 55. File amended tax return 2009 3 54. File amended tax return 2009 3 95 63. File amended tax return 2009 0 62. File amended tax return 2009 1 61. File amended tax return 2009 1 60. File amended tax return 2009 1 59. File amended tax return 2009 1 58. File amended tax return 2009 2 57. File amended tax return 2009 2 56. File amended tax return 2009 2 55. File amended tax return 2009 3 54. File amended tax return 2009 3 96 63. File amended tax return 2009 0 62. File amended tax return 2009 1 61. File amended tax return 2009 1 60. File amended tax return 2009 1 59. File amended tax return 2009 1 58. File amended tax return 2009 2 57. File amended tax return 2009 2 56. File amended tax return 2009 2 55. File amended tax return 2009 3 54. File amended tax return 2009 3 97 63. File amended tax return 2009 0 62. File amended tax return 2009 1 61. File amended tax return 2009 1 60. File amended tax return 2009 1 59. File amended tax return 2009 1 58. File amended tax return 2009 2 57. File amended tax return 2009 2 56. File amended tax return 2009 2 55. File amended tax return 2009 3 54. File amended tax return 2009 3 98 63. File amended tax return 2009 0 62. File amended tax return 2009 1 61. File amended tax return 2009 1 60. File amended tax return 2009 1 59. File amended tax return 2009 1 58. File amended tax return 2009 2 57. File amended tax return 2009 2 56. File amended tax return 2009 2 55. File amended tax return 2009 3 54. File amended tax return 2009 3 99 63. File amended tax return 2009 0 62. File amended tax return 2009 1 61. File amended tax return 2009 1 60. File amended tax return 2009 1 59. File amended tax return 2009 1 58. File amended tax return 2009 2 57. File amended tax return 2009 2 56. File amended tax return 2009 2 55. File amended tax return 2009 3 54. File amended tax return 2009 3 Appendix C. File amended tax return 2009 (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 amended tax return 2009 0 62. File amended tax return 2009 1 61. File amended tax return 2009 1 60. 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File amended tax return 2009 2 55. File amended tax return 2009 3 54. File amended tax return 2009 3 109 63. File amended tax return 2009 0 62. File amended tax return 2009 1 61. File amended tax return 2009 1 60. File amended tax return 2009 1 59. File amended tax return 2009 1 58. File amended tax return 2009 2 57. File amended tax return 2009 2 56. File amended tax return 2009 2 55. File amended tax return 2009 3 54. File amended tax return 2009 3 110 63. File amended tax return 2009 0 62. File amended tax return 2009 1 61. File amended tax return 2009 1 60. File amended tax return 2009 1 59. File amended tax return 2009 1 58. File amended tax return 2009 2 57. File amended tax return 2009 2 56. File amended tax return 2009 2 55. File amended tax return 2009 3 54. File amended tax return 2009 3 111 63. File amended tax return 2009 0 62. File amended tax return 2009 1 61. File amended tax return 2009 1 60. File amended tax return 2009 1 59. File amended tax return 2009 1 58. File amended tax return 2009 2 57. File amended tax return 2009 2 56. File amended tax return 2009 2 55. File amended tax return 2009 3 54. File amended tax return 2009 3 112 63. File amended tax return 2009 0 62. File amended tax return 2009 1 61. File amended tax return 2009 1 60. File amended tax return 2009 1 59. File amended tax return 2009 1 58. File amended tax return 2009 2 57. File amended tax return 2009 2 56. File amended tax return 2009 2 55. File amended tax return 2009 3 54. File amended tax return 2009 3 113 63. File amended tax return 2009 0 62. File amended tax return 2009 1 61. File amended tax return 2009 1 60. File amended tax return 2009 1 59. File amended tax return 2009 1 58. File amended tax return 2009 2 57. File amended tax return 2009 2 56. File amended tax return 2009 2 55. File amended tax return 2009 3 54. File amended tax return 2009 3 114 63. File amended tax return 2009 0 62. File amended tax return 2009 1 61. File amended tax return 2009 1 60. File amended tax return 2009 1 59. File amended tax return 2009 1 58. File amended tax return 2009 2 57. File amended tax return 2009 2 56. File amended tax return 2009 2 55. File amended tax return 2009 3 54. File amended tax return 2009 3 115+ 63. File amended tax return 2009 0 62. File amended tax return 2009 1 61. File amended tax return 2009 1 60. File amended tax return 2009 1 59. File amended tax return 2009 1 58. File amended tax return 2009 2 57. File amended tax return 2009 2 56. File amended tax return 2009 2 55. File amended tax return 2009 3 54. File amended tax return 2009 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 amended tax return 2009 2 59. File amended tax return 2009 7 59. File amended tax return 2009 2 58. File amended tax return 2009 8 58. File amended tax return 2009 4 58. File amended tax return 2009 0 57. File amended tax return 2009 6 57. File amended tax return 2009 3 57. File amended tax return 2009 0 56. File amended tax return 2009 7 31 59. File amended tax return 2009 7 59. File amended tax return 2009 2 58. File amended tax return 2009 7 58. File amended tax return 2009 2 57. File amended tax return 2009 8 57. File amended tax return 2009 4 57. File amended tax return 2009 0 56. File amended tax return 2009 6 56. File amended tax return 2009 3 56. File amended tax return 2009 0 32 59. File amended tax return 2009 2 58. File amended tax return 2009 7 58. File amended tax return 2009 2 57. File amended tax return 2009 7 57. File amended tax return 2009 2 56. File amended tax return 2009 8 56. File amended tax return 2009 4 56. File amended tax return 2009 0 55. File amended tax return 2009 6 55. File amended tax return 2009 3 33 58. File amended tax return 2009 8 58. File amended tax return 2009 2 57. File amended tax return 2009 7 57. File amended tax return 2009 2 56. File amended tax return 2009 7 56. File amended tax return 2009 2 55. File amended tax return 2009 8 55. File amended tax return 2009 4 55. File amended tax return 2009 0 54. File amended tax return 2009 7 34 58. File amended tax return 2009 4 57. File amended tax return 2009 8 57. File amended tax return 2009 2 56. File amended tax return 2009 7 56. File amended tax return 2009 2 55. File amended tax return 2009 7 55. File amended tax return 2009 3 54. File amended tax return 2009 8 54. File amended tax return 2009 4 54. File amended tax return 2009 0 35 58. File amended tax return 2009 0 57. File amended tax return 2009 4 56. File amended tax return 2009 8 56. File amended tax return 2009 2 55. File amended tax return 2009 7 55. File amended tax return 2009 2 54. File amended tax return 2009 7 54. File amended tax return 2009 3 53. File amended tax return 2009 8 53. File amended tax return 2009 4 36 57. File amended tax return 2009 6 57. 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File amended tax return 2009 7 39 56. File amended tax return 2009 7 56. File amended tax return 2009 0 55. File amended tax return 2009 3 54. File amended tax return 2009 7 54. File amended tax return 2009 0 53. File amended tax return 2009 4 52. File amended tax return 2009 8 52. File amended tax return 2009 3 51. File amended tax return 2009 7 51. File amended tax return 2009 2 40 56. File amended tax return 2009 4 55. File amended tax return 2009 7 55. File amended tax return 2009 0 54. File amended tax return 2009 3 53. File amended tax return 2009 7 53. File amended tax return 2009 0 52. File amended tax return 2009 4 51. File amended tax return 2009 8 51. File amended tax return 2009 3 50. File amended tax return 2009 8 41 56. File amended tax return 2009 1 55. File amended tax return 2009 4 54. File amended tax return 2009 7 54. File amended tax return 2009 0 53. File amended tax return 2009 3 52. File amended tax return 2009 7 52. File amended tax return 2009 0 51. File amended tax return 2009 4 50. File amended tax return 2009 9 50. File amended tax return 2009 3 42 55. File amended tax return 2009 9 55. File amended tax return 2009 2 54. File amended tax return 2009 4 53. File amended tax return 2009 7 53. File amended tax return 2009 0 52. File amended tax return 2009 3 51. File amended tax return 2009 7 51. File amended tax return 2009 1 50. File amended tax return 2009 4 49. File amended tax return 2009 9 43 55. File amended tax return 2009 7 54. File amended tax return 2009 9 54. File amended tax return 2009 2 53. File amended tax return 2009 4 52. File amended tax return 2009 7 52. File amended tax return 2009 0 51. File amended tax return 2009 3 50. File amended tax return 2009 7 50. File amended tax return 2009 1 49. File amended tax return 2009 5 44 55. File amended tax return 2009 5 54. File amended tax return 2009 7 53. File amended tax return 2009 9 53. File amended tax return 2009 2 52. File amended tax return 2009 4 51. File amended tax return 2009 7 51. File amended tax return 2009 0 50. File amended tax return 2009 4 49. File amended tax return 2009 7 49. File amended tax return 2009 1 45 55. File amended tax return 2009 3 54. File amended tax return 2009 5 53. File amended tax return 2009 7 52. File amended tax return 2009 9 52. File amended tax return 2009 2 51. File amended tax return 2009 5 50. File amended tax return 2009 7 50. File amended tax return 2009 0 49. File amended tax return 2009 4 48. File amended tax return 2009 7 46 55. File amended tax return 2009 1 54. File amended tax return 2009 3 53. File amended tax return 2009 5 52. File amended tax return 2009 7 52. File amended tax return 2009 0 51. File amended tax return 2009 2 50. File amended tax return 2009 5 49. File amended tax return 2009 8 49. File amended tax return 2009 1 48. File amended tax return 2009 4 47 55. File amended tax return 2009 0 54. File amended tax return 2009 1 53. File amended tax return 2009 3 52. File amended tax return 2009 5 51. File amended tax return 2009 7 51. File amended tax return 2009 0 50. File amended tax return 2009 2 49. File amended tax return 2009 5 48. File amended tax return 2009 8 48. File amended tax return 2009 1 48 54. File amended tax return 2009 8 54. File amended tax return 2009 0 53. File amended tax return 2009 2 52. File amended tax return 2009 3 51. File amended tax return 2009 5 50. File amended tax return 2009 8 50. File amended tax return 2009 0 49. File amended tax return 2009 2 48. File amended tax return 2009 5 47. File amended tax return 2009 8 Appendix C. File amended tax return 2009 (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 amended tax return 2009 7 53. File amended tax return 2009 8 53. File amended tax return 2009 0 52. File amended tax return 2009 2 51. File amended tax return 2009 4 50. File amended tax return 2009 6 49. File amended tax return 2009 8 49. File amended tax return 2009 0 48. File amended tax return 2009 2 47. File amended tax return 2009 5 50 54. File amended tax return 2009 6 53. File amended tax return 2009 7 52. File amended tax return 2009 9 52. File amended tax return 2009 0 51. File amended tax return 2009 2 50. File amended tax return 2009 4 49. File amended tax return 2009 6 48. File amended tax return 2009 8 48. File amended tax return 2009 0 47. File amended tax return 2009 3 51 54. File amended tax return 2009 5 53. File amended tax return 2009 6 52. File amended tax return 2009 7 51. File amended tax return 2009 9 51. File amended tax return 2009 0 50. File amended tax return 2009 2 49. File amended tax return 2009 4 48. File amended tax return 2009 6 47. File amended tax return 2009 8 47. File amended tax return 2009 0 52 54. File amended tax return 2009 4 53. File amended tax return 2009 5 52. File amended tax return 2009 6 51. File amended tax return 2009 7 50. File amended tax return 2009 9 50. File amended tax return 2009 0 49. File amended tax return 2009 2 48. File amended tax return 2009 4 47. File amended tax return 2009 6 46. File amended tax return 2009 8 53 54. File amended tax return 2009 3 53. File amended tax return 2009 4 52. File amended tax return 2009 5 51. File amended tax return 2009 6 50. File amended tax return 2009 8 49. File amended tax return 2009 9 49. File amended tax return 2009 1 48. File amended tax return 2009 2 47. File amended tax return 2009 4 46. File amended tax return 2009 6 54 54. File amended tax return 2009 2 53. File amended tax return 2009 3 52. File amended tax return 2009 4 51. File amended tax return 2009 5 50. File amended tax return 2009 6 49. File amended tax return 2009 8 48. File amended tax return 2009 9 48. File amended tax return 2009 1 47. File amended tax return 2009 2 46. File amended tax return 2009 4 55 54. File amended tax return 2009 1 53. File amended tax return 2009 2 52. File amended tax return 2009 3 51. File amended tax return 2009 4 50. File amended tax return 2009 5 49. File amended tax return 2009 7 48. File amended tax return 2009 8 47. File amended tax return 2009 9 47. File amended tax return 2009 1 46. File amended tax return 2009 3 56 54. File amended tax return 2009 0 53. File amended tax return 2009 1 52. File amended tax return 2009 2 51. File amended tax return 2009 3 50. File amended tax return 2009 4 49. File amended tax return 2009 5 48. File amended tax return 2009 7 47. File amended tax return 2009 8 47. File amended tax return 2009 0 46. File amended tax return 2009 1 57 54. File amended tax return 2009 0 53. File amended tax return 2009 0 52. File amended tax return 2009 1 51. File amended tax return 2009 2 50. File amended tax return 2009 3 49. File amended tax return 2009 4 48. File amended tax return 2009 6 47. 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File amended tax return 2009 8 45. File amended tax return 2009 9 44. File amended tax return 2009 9 72 53. File amended tax return 2009 5 52. File amended tax return 2009 5 51. File amended tax return 2009 5 50. File amended tax return 2009 6 49. File amended tax return 2009 6 48. File amended tax return 2009 7 47. File amended tax return 2009 7 46. File amended tax return 2009 8 45. File amended tax return 2009 8 44. File amended tax return 2009 9 73 53. File amended tax return 2009 4 52. File amended tax return 2009 5 51. File amended tax return 2009 5 50. File amended tax return 2009 6 49. File amended tax return 2009 6 48. File amended tax return 2009 6 47. File amended tax return 2009 7 46. File amended tax return 2009 7 45. File amended tax return 2009 8 44. File amended tax return 2009 8 74 53. File amended tax return 2009 4 52. File amended tax return 2009 5 51. File amended tax return 2009 5 50. File amended tax return 2009 5 49. File amended tax return 2009 6 48. 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File amended tax return 2009 6 45. File amended tax return 2009 6 44. File amended tax return 2009 7 86 53. File amended tax return 2009 3 52. File amended tax return 2009 4 51. File amended tax return 2009 4 50. File amended tax return 2009 4 49. File amended tax return 2009 5 48. File amended tax return 2009 5 47. File amended tax return 2009 5 46. File amended tax return 2009 6 45. File amended tax return 2009 6 44. File amended tax return 2009 6 87 53. File amended tax return 2009 3 52. File amended tax return 2009 4 51. File amended tax return 2009 4 50. File amended tax return 2009 4 49. File amended tax return 2009 5 48. File amended tax return 2009 5 47. File amended tax return 2009 5 46. File amended tax return 2009 6 45. File amended tax return 2009 6 44. File amended tax return 2009 6 88 53. File amended tax return 2009 3 52. File amended tax return 2009 4 51. File amended tax return 2009 4 50. File amended tax return 2009 4 49. File amended tax return 2009 5 48. File amended tax return 2009 5 47. File amended tax return 2009 5 46. File amended tax return 2009 6 45. File amended tax return 2009 6 44. File amended tax return 2009 6 Appendix C. File amended tax return 2009 (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 amended tax return 2009 3 52. File amended tax return 2009 4 51. File amended tax return 2009 4 50. File amended tax return 2009 4 49. File amended tax return 2009 5 48. File amended tax return 2009 5 47. File amended tax return 2009 5 46. File amended tax return 2009 6 45. File amended tax return 2009 6 44. File amended tax return 2009 6 90 53. File amended tax return 2009 3 52. File amended tax return 2009 4 51. File amended tax return 2009 4 50. File amended tax return 2009 4 49. File amended tax return 2009 5 48. File amended tax return 2009 5 47. File amended tax return 2009 5 46. File amended tax return 2009 6 45. File amended tax return 2009 6 44. File amended tax return 2009 6 91 53. File amended tax return 2009 3 52. File amended tax return 2009 4 51. File amended tax return 2009 4 50. File amended tax return 2009 4 49. File amended tax return 2009 5 48. File amended tax return 2009 5 47. File amended tax return 2009 5 46. File amended tax return 2009 6 45. File amended tax return 2009 6 44. File amended tax return 2009 6 92 53. File amended tax return 2009 3 52. File amended tax return 2009 4 51. File amended tax return 2009 4 50. File amended tax return 2009 4 49. File amended tax return 2009 5 48. File amended tax return 2009 5 47. File amended tax return 2009 5 46. File amended tax return 2009 6 45. File amended tax return 2009 6 44. File amended tax return 2009 6 93 53. File amended tax return 2009 3 52. File amended tax return 2009 4 51. File amended tax return 2009 4 50. 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File amended tax return 2009 6 99 53. File amended tax return 2009 3 52. File amended tax return 2009 4 51. File amended tax return 2009 4 50. File amended tax return 2009 4 49. File amended tax return 2009 5 48. File amended tax return 2009 5 47. File amended tax return 2009 5 46. File amended tax return 2009 5 45. File amended tax return 2009 6 44. File amended tax return 2009 6 100 53. File amended tax return 2009 3 52. File amended tax return 2009 4 51. File amended tax return 2009 4 50. File amended tax return 2009 4 49. File amended tax return 2009 5 48. File amended tax return 2009 5 47. File amended tax return 2009 5 46. File amended tax return 2009 5 45. File amended tax return 2009 6 44. File amended tax return 2009 6 101 53. File amended tax return 2009 3 52. File amended tax return 2009 4 51. File amended tax return 2009 4 50. File amended tax return 2009 4 49. File amended tax return 2009 5 48. File amended tax return 2009 5 47. File amended tax return 2009 5 46. File amended tax return 2009 5 45. File amended tax return 2009 6 44. File amended tax return 2009 6 102 53. File amended tax return 2009 3 52. File amended tax return 2009 4 51. File amended tax return 2009 4 50. File amended tax return 2009 4 49. File amended tax return 2009 5 48. File amended tax return 2009 5 47. File amended tax return 2009 5 46. File amended tax return 2009 5 45. File amended tax return 2009 6 44. File amended tax return 2009 6 103 53. File amended tax return 2009 3 52. File amended tax return 2009 4 51. File amended tax return 2009 4 50. File amended tax return 2009 4 49. File amended tax return 2009 5 48. File amended tax return 2009 5 47. File amended tax return 2009 5 46. File amended tax return 2009 5 45. File amended tax return 2009 6 44. File amended tax return 2009 6 104 53. File amended tax return 2009 3 52. File amended tax return 2009 4 51. File amended tax return 2009 4 50. File amended tax return 2009 4 49. File amended tax return 2009 5 48. File amended tax return 2009 5 47. File amended tax return 2009 5 46. File amended tax return 2009 5 45. File amended tax return 2009 6 44. File amended tax return 2009 6 105 53. File amended tax return 2009 3 52. File amended tax return 2009 4 51. File amended tax return 2009 4 50. File amended tax return 2009 4 49. File amended tax return 2009 4 48. File amended tax return 2009 5 47. File amended tax return 2009 5 46. File amended tax return 2009 5 45. File amended tax return 2009 6 44. File amended tax return 2009 6 106 53. File amended tax return 2009 3 52. File amended tax return 2009 4 51. File amended tax return 2009 4 50. File amended tax return 2009 4 49. File amended tax return 2009 4 48. File amended tax return 2009 5 47. File amended tax return 2009 5 46. File amended tax return 2009 5 45. File amended tax return 2009 6 44. File amended tax return 2009 6 107 53. File amended tax return 2009 3 52. File amended tax return 2009 4 51. File amended tax return 2009 4 50. File amended tax return 2009 4 49. File amended tax return 2009 4 48. File amended tax return 2009 5 47. File amended tax return 2009 5 46. File amended tax return 2009 5 45. File amended tax return 2009 6 44. File amended tax return 2009 6 108 53. File amended tax return 2009 3 52. File amended tax return 2009 4 51. File amended tax return 2009 4 50. File amended tax return 2009 4 49. File amended tax return 2009 4 48. File amended tax return 2009 5 47. File amended tax return 2009 5 46. File amended tax return 2009 5 45. File amended tax return 2009 6 44. File amended tax return 2009 6 109 53. File amended tax return 2009 3 52. File amended tax return 2009 4 51. File amended tax return 2009 4 50. File amended tax return 2009 4 49. File amended tax return 2009 4 48. File amended tax return 2009 5 47. File amended tax return 2009 5 46. File amended tax return 2009 5 45. File amended tax return 2009 6 44. File amended tax return 2009 6 110 53. File amended tax return 2009 3 52. File amended tax return 2009 4 51. File amended tax return 2009 4 50. File amended tax return 2009 4 49. File amended tax return 2009 4 48. File amended tax return 2009 5 47. File amended tax return 2009 5 46. File amended tax return 2009 5 45. File amended tax return 2009 6 44. File amended tax return 2009 6 111 53. File amended tax return 2009 3 52. File amended tax return 2009 4 51. File amended tax return 2009 4 50. File amended tax return 2009 4 49. File amended tax return 2009 4 48. File amended tax return 2009 5 47. File amended tax return 2009 5 46. File amended tax return 2009 5 45. File amended tax return 2009 6 44. File amended tax return 2009 6 112 53. File amended tax return 2009 3 52. File amended tax return 2009 4 51. File amended tax return 2009 4 50. File amended tax return 2009 4 49. File amended tax return 2009 4 48. File amended tax return 2009 5 47. File amended tax return 2009 5 46. File amended tax return 2009 5 45. File amended tax return 2009 6 44. File amended tax return 2009 6 113 53. File amended tax return 2009 3 52. File amended tax return 2009 4 51. File amended tax return 2009 4 50. File amended tax return 2009 4 49. File amended tax return 2009 4 48. File amended tax return 2009 5 47. File amended tax return 2009 5 46. File amended tax return 2009 5 45. File amended tax return 2009 6 44. File amended tax return 2009 6 114 53. File amended tax return 2009 3 52. File amended tax return 2009 4 51. File amended tax return 2009 4 50. File amended tax return 2009 4 49. File amended tax return 2009 4 48. File amended tax return 2009 5 47. File amended tax return 2009 5 46. File amended tax return 2009 5 45. File amended tax return 2009 6 44. File amended tax return 2009 6 115+ 53. File amended tax return 2009 3 52. File amended tax return 2009 4 51. File amended tax return 2009 4 50. File amended tax return 2009 4 49. File amended tax return 2009 4 48. File amended tax return 2009 5 47. File amended tax return 2009 5 46. File amended tax return 2009 5 45. File amended tax return 2009 6 44. File amended tax return 2009 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 amended tax return 2009 2 49. File amended tax return 2009 8 49. File amended tax return 2009 3 48. File amended tax return 2009 9 48. File amended tax return 2009 5 48. File amended tax return 2009 1 47. File amended tax return 2009 7 47. File amended tax return 2009 4 47. File amended tax return 2009 1 46. File amended tax return 2009 8 41 49. File amended tax return 2009 8 49. File amended tax return 2009 3 48. File amended tax return 2009 8 48. File amended tax return 2009 3 47. File amended tax return 2009 9 47. File amended tax return 2009 5 47. File amended tax return 2009 1 46. File amended tax return 2009 7 46. File amended tax return 2009 4 46. File amended tax return 2009 1 42 49. File amended tax return 2009 3 48. File amended tax return 2009 8 48. File amended tax return 2009 3 47. File amended tax return 2009 8 47. File amended tax return 2009 3 46. File amended tax return 2009 9 46. File amended tax return 2009 5 46. File amended tax return 2009 1 45. File amended tax return 2009 8 45. File amended tax return 2009 4 43 48. File amended tax return 2009 9 48. File amended tax return 2009 3 47. File amended tax return 2009 8 47. File amended tax return 2009 3 46. File amended tax return 2009 8 46. File amended tax return 2009 3 45. File amended tax return 2009 9 45. File amended tax return 2009 5 45. File amended tax return 2009 1 44. File amended tax return 2009 8 44 48. File amended tax return 2009 5 47. File amended tax return 2009 9 47. File amended tax return 2009 3 46. File amended tax return 2009 8 46. File amended tax return 2009 3 45. File amended tax return 2009 8 45. File amended tax return 2009 4 44. File amended tax return 2009 9 44. File amended tax return 2009 5 44. File amended tax return 2009 2 45 48. File amended tax return 2009 1 47. File amended tax return 2009 5 46. File amended tax return 2009 9 46. File amended tax return 2009 3 45. File amended tax return 2009 8 45. File amended tax return 2009 3 44. File amended tax return 2009 8 44. File amended tax return 2009 4 44. File amended tax return 2009 0 43. File amended tax return 2009 6 46 47. File amended tax return 2009 7 47. File amended tax return 2009 1 46. File amended tax return 2009 5 45. File amended tax return 2009 9 45. File amended tax return 2009 4 44. File amended tax return 2009 8 44. File amended tax return 2009 3 43. File amended tax return 2009 9 43. File amended tax return 2009 4 43. File amended tax return 2009 0 47 47. File amended tax return 2009 4 46. File amended tax return 2009 7 46. File amended tax return 2009 1 45. File amended tax return 2009 5 44. File amended tax return 2009 9 44. File amended tax return 2009 4 43. File amended tax return 2009 9 43. File amended tax return 2009 4 42. File amended tax return 2009 9 42. File amended tax return 2009 4 Appendix C. File amended tax return 2009 (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 amended tax return 2009 1 46. File amended tax return 2009 4 45. File amended tax return 2009 8 45. File amended tax return 2009 1 44. File amended tax return 2009 5 44. File amended tax return 2009 0 43. File amended tax return 2009 4 42. File amended tax return 2009 9 42. File amended tax return 2009 4 41. File amended tax return 2009 9 49 46. File amended tax return 2009 8 46. File amended tax return 2009 1 45. File amended tax return 2009 4 44. File amended tax return 2009 8 44. File amended tax return 2009 2 43. File amended tax return 2009 6 43. File amended tax return 2009 0 42. File amended tax return 2009 4 41. File amended tax return 2009 9 41. File amended tax return 2009 4 50 46. File amended tax return 2009 5 45. File amended tax return 2009 8 45. File amended tax return 2009 1 44. File amended tax return 2009 4 43. File amended tax return 2009 8 43. File amended tax return 2009 2 42. File amended tax return 2009 6 42. File amended tax return 2009 0 41. File amended tax return 2009 5 40. File amended tax return 2009 9 51 46. File amended tax return 2009 3 45. File amended tax return 2009 5 44. File amended tax return 2009 8 44. File amended tax return 2009 1 43. File amended tax return 2009 5 42. File amended tax return 2009 8 42. File amended tax return 2009 2 41. File amended tax return 2009 6 41. File amended tax return 2009 0 40. File amended tax return 2009 5 52 46. File amended tax return 2009 0 45. File amended tax return 2009 3 44. File amended tax return 2009 6 43. File amended tax return 2009 8 43. File amended tax return 2009 2 42. File amended tax return 2009 5 41. File amended tax return 2009 8 41. File amended tax return 2009 2 40. File amended tax return 2009 6 40. File amended tax return 2009 1 53 45. File amended tax return 2009 8 45. File amended tax return 2009 1 44. File amended tax return 2009 3 43. File amended tax return 2009 6 42. File amended tax return 2009 9 42. File amended tax return 2009 2 41. File amended tax return 2009 5 40. File amended tax return 2009 9 40. File amended tax return 2009 3 39. File amended tax return 2009 7 54 45. File amended tax return 2009 6 44. File amended tax return 2009 8 44. File amended tax return 2009 1 43. File amended tax return 2009 3 42. File amended tax return 2009 6 41. File amended tax return 2009 9 41. File amended tax return 2009 2 40. File amended tax return 2009 5 39. File amended tax return 2009 9 39. File amended tax return 2009 3 55 45. File amended tax return 2009 5 44. File amended tax return 2009 7 43. File amended tax return 2009 9 43. File amended tax return 2009 1 42. File amended tax return 2009 4 41. File amended tax return 2009 6 40. File amended tax return 2009 9 40. File amended tax return 2009 2 39. File amended tax return 2009 6 38. File amended tax return 2009 9 56 45. File amended tax return 2009 3 44. File amended tax return 2009 5 43. File amended tax return 2009 7 42. File amended tax return 2009 9 42. File amended tax return 2009 1 41. File amended tax return 2009 4 40. File amended tax return 2009 7 40. File amended tax return 2009 0 39. File amended tax return 2009 3 38. File amended tax return 2009 6 57 45. File amended tax return 2009 1 44. File amended tax return 2009 3 43. File amended tax return 2009 5 42. File amended tax return 2009 7 41. File amended tax return 2009 9 41. File amended tax return 2009 2 40. File amended tax return 2009 4 39. File amended tax return 2009 7 39. File amended tax return 2009 0 38. 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File amended tax return 2009 0 38. File amended tax return 2009 2 37. File amended tax return 2009 5 61 44. File amended tax return 2009 6 43. File amended tax return 2009 8 42. File amended tax return 2009 9 42. File amended tax return 2009 1 41. File amended tax return 2009 2 40. File amended tax return 2009 4 39. File amended tax return 2009 6 38. File amended tax return 2009 8 38. File amended tax return 2009 0 37. File amended tax return 2009 3 62 44. File amended tax return 2009 5 43. File amended tax return 2009 7 42. File amended tax return 2009 8 41. File amended tax return 2009 9 41. File amended tax return 2009 1 40. File amended tax return 2009 3 39. File amended tax return 2009 4 38. File amended tax return 2009 6 37. File amended tax return 2009 8 37. File amended tax return 2009 1 63 44. File amended tax return 2009 5 43. File amended tax return 2009 6 42. File amended tax return 2009 7 41. File amended tax return 2009 8 41. File amended tax return 2009 0 40. File amended tax return 2009 1 39. File amended tax return 2009 3 38. File amended tax return 2009 5 37. File amended tax return 2009 7 36. File amended tax return 2009 9 64 44. File amended tax return 2009 4 43. File amended tax return 2009 5 42. File amended tax return 2009 6 41. File amended tax return 2009 7 40. File amended tax return 2009 8 40. File amended tax return 2009 0 39. File amended tax return 2009 2 38. File amended tax return 2009 3 37. File amended tax return 2009 5 36. File amended tax return 2009 7 65 44. File amended tax return 2009 3 43. File amended tax return 2009 4 42. File amended tax return 2009 5 41. File amended tax return 2009 6 40. File amended tax return 2009 7 39. File amended tax return 2009 9 39. File amended tax return 2009 0 38. File amended tax return 2009 2 37. File amended tax return 2009 4 36. File amended tax return 2009 6 66 44. File amended tax return 2009 2 43. File amended tax return 2009 3 42. File amended tax return 2009 4 41. File amended tax return 2009 5 40. File amended tax return 2009 6 39. File amended tax return 2009 8 38. File amended tax return 2009 9 38. File amended tax return 2009 1 37. File amended tax return 2009 2 36. File amended tax return 2009 4 67 44. File amended tax return 2009 2 43. File amended tax return 2009 3 42. File amended tax return 2009 3 41. File amended tax return 2009 4 40. File amended tax return 2009 6 39. File amended tax return 2009 7 38. File amended tax return 2009 8 38. File amended tax return 2009 0 37. File amended tax return 2009 1 36. File amended tax return 2009 3 68 44. File amended tax return 2009 1 43. File amended tax return 2009 2 42. File amended tax return 2009 3 41. File amended tax return 2009 4 40. File amended tax return 2009 5 39. File amended tax return 2009 6 38. File amended tax return 2009 7 37. File amended tax return 2009 9 37. File amended tax return 2009 0 36. File amended tax return 2009 2 69 44. File amended tax return 2009 1 43. File amended tax return 2009 1 42. File amended tax return 2009 2 41. File amended tax return 2009 3 40. File amended tax return 2009 4 39. File amended tax return 2009 5 38. File amended tax return 2009 6 37. File amended tax return 2009 8 36. File amended tax return 2009 9 36. File amended tax return 2009 0 70 44. File amended tax return 2009 0 43. File amended tax return 2009 1 42. File amended tax return 2009 2 41. File amended tax return 2009 3 40. File amended tax return 2009 3 39. File amended tax return 2009 4 38. File amended tax return 2009 6 37. File amended tax return 2009 7 36. File amended tax return 2009 8 35. File amended tax return 2009 9 71 44. File amended tax return 2009 0 43. File amended tax return 2009 0 42. File amended tax return 2009 1 41. File amended tax return 2009 2 40. File amended tax return 2009 3 39. File amended tax return 2009 4 38. File amended tax return 2009 5 37. File amended tax return 2009 6 36. File amended tax return 2009 7 35. File amended tax return 2009 9 72 43. File amended tax return 2009 9 43. File amended tax return 2009 0 42. File amended tax return 2009 1 41. File amended tax return 2009 1 40. File amended tax return 2009 2 39. File amended tax return 2009 3 38. File amended tax return 2009 4 37. File amended tax return 2009 5 36. File amended tax return 2009 6 35. File amended tax return 2009 8 73 43. File amended tax return 2009 9 43. File amended tax return 2009 0 42. File amended tax return 2009 0 41. File amended tax return 2009 1 40. File amended tax return 2009 2 39. File amended tax return 2009 3 38. File amended tax return 2009 4 37. File amended tax return 2009 5 36. File amended tax return 2009 6 35. File amended tax return 2009 7 74 43. File amended tax return 2009 9 42. File amended tax return 2009 9 42. File amended tax return 2009 0 41. File amended tax return 2009 1 40. File amended tax return 2009 1 39. File amended tax return 2009 2 38. File amended tax return 2009 3 37. File amended tax return 2009 4 36. File amended tax return 2009 5 35. File amended tax return 2009 6 75 43. File amended tax return 2009 8 42. File amended tax return 2009 9 42. File amended tax return 2009 0 41. File amended tax return 2009 0 40. File amended tax return 2009 1 39. File amended tax return 2009 2 38. File amended tax return 2009 3 37. File amended tax return 2009 4 36. File amended tax return 2009 5 35. File amended tax return 2009 6 76 43. File amended tax return 2009 8 42. File amended tax return 2009 9 41. File amended tax return 2009 9 41. File amended tax return 2009 0 40. File amended tax return 2009 1 39. File amended tax return 2009 1 38. File amended tax return 2009 2 37. File amended tax return 2009 3 36. File amended tax return 2009 4 35. File amended tax return 2009 5 77 43. File amended tax return 2009 8 42. File amended tax return 2009 9 41. File amended tax return 2009 9 41. File amended tax return 2009 0 40. File amended tax return 2009 0 39. File amended tax return 2009 1 38. File amended tax return 2009 2 37. File amended tax return 2009 3 36. File amended tax return 2009 4 35. File amended tax return 2009 5 78 43. File amended tax return 2009 8 42. File amended tax return 2009 8 41. File amended tax return 2009 9 40. File amended tax return 2009 9 40. File amended tax return 2009 0 39. File amended tax return 2009 1 38. File amended tax return 2009 2 37. File amended tax return 2009 2 36. File amended tax return 2009 3 35. File amended tax return 2009 4 79 43. File amended tax return 2009 8 42. File amended tax return 2009 8 41. File amended tax return 2009 9 40. File amended tax return 2009 9 40. File amended tax return 2009 0 39. File amended tax return 2009 1 38. File amended tax return 2009 1 37. File amended tax return 2009 2 36. File amended tax return 2009 3 35. File amended tax return 2009 4 80 43. File amended tax return 2009 7 42. File amended tax return 2009 8 41. File amended tax return 2009 8 40. File amended tax return 2009 9 40. File amended tax return 2009 0 39. File amended tax return 2009 0 38. File amended tax return 2009 1 37. File amended tax return 2009 2 36. File amended tax return 2009 3 35. File amended tax return 2009 4 81 43. File amended tax return 2009 7 42. File amended tax return 2009 8 41. File amended tax return 2009 8 40. File amended tax return 2009 9 39. File amended tax return 2009 9 39. File amended tax return 2009 0 38. File amended tax return 2009 1 37. File amended tax return 2009 2 36. File amended tax return 2009 2 35. File amended tax return 2009 3 82 43. File amended tax return 2009 7 42. File amended tax return 2009 8 41. File amended tax return 2009 8 40. File amended tax return 2009 9 39. File amended tax return 2009 9 39. File amended tax return 2009 0 38. File amended tax return 2009 1 37. File amended tax return 2009 1 36. File amended tax return 2009 2 35. File amended tax return 2009 3 83 43. File amended tax return 2009 7 42. File amended tax return 2009 8 41. File amended tax return 2009 8 40. File amended tax return 2009 9 39. File amended tax return 2009 9 39. File amended tax return 2009 0 38. File amended tax return 2009 0 37. File amended tax return 2009 1 36. File amended tax return 2009 2 35. File amended tax return 2009 3 84 43. File amended tax return 2009 7 42. File amended tax return 2009 7 41. File amended tax return 2009 8 40. File amended tax return 2009 8 39. File amended tax return 2009 9 39. File amended tax return 2009 0 38. File amended tax return 2009 0 37. File amended tax return 2009 1 36. File amended tax return 2009 2 35. File amended tax return 2009 3 85 43. File amended tax return 2009 7 42. File amended tax return 2009 7 41. File amended tax return 2009 8 40. File amended tax return 2009 8 39. File amended tax return 2009 9 38. File amended tax return 2009 9 38. File amended tax return 2009 0 37. File amended tax return 2009 1 36. File amended tax return 2009 2 35. File amended tax return 2009 2 86 43. File amended tax return 2009 7 42. File amended tax return 2009 7 41. File amended tax return 2009 8 40. File amended tax return 2009 8 39. File amended tax return 2009 9 38. File amended tax return 2009 9 38. File amended tax return 2009 0 37. File amended tax return 2009 1 36. File amended tax return 2009 1 35. File amended tax return 2009 2 87 43. File amended tax return 2009 7 42. File amended tax return 2009 7 41. File amended tax return 2009 8 40. File amended tax return 2009 8 39. File amended tax return 2009 9 38. File amended tax return 2009 9 38. File amended tax return 2009 0 37. File amended tax return 2009 0 36. File amended tax return 2009 1 35. File amended tax return 2009 2 Appendix C. File amended tax return 2009 (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 amended tax return 2009 7 42. File amended tax return 2009 7 41. File amended tax return 2009 8 40. File amended tax return 2009 8 39. File amended tax return 2009 9 38. File amended tax return 2009 9 38. File amended tax return 2009 0 37. File amended tax return 2009 0 36. File amended tax return 2009 1 35. File amended tax return 2009 2 89 43. File amended tax return 2009 7 42. File amended tax return 2009 7 41. File amended tax return 2009 7 40. File amended tax return 2009 8 39. File amended tax return 2009 8 38. File amended tax return 2009 9 38. File amended tax return 2009 0 37. File amended tax return 2009 0 36. File amended tax return 2009 1 35. File amended tax return 2009 2 90 43. File amended tax return 2009 7 42. File amended tax return 2009 7 41. File amended tax return 2009 7 40. File amended tax return 2009 8 39. File amended tax return 2009 8 38. File amended tax return 2009 9 38. File amended tax return 2009 0 37. File amended tax return 2009 0 36. File amended tax return 2009 1 35. File amended tax return 2009 2 91 43. File amended tax return 2009 7 42. File amended tax return 2009 7 41. File amended tax return 2009 7 40. File amended tax return 2009 8 39. File amended tax return 2009 8 38. File amended tax return 2009 9 37. File amended tax return 2009 9 37. File amended tax return 2009 0 36. File amended tax return 2009 1 35. File amended tax return 2009 2 92 43. File amended tax return 2009 7 42. File amended tax return 2009 7 41. File amended tax return 2009 7 40. File amended tax return 2009 8 39. File amended tax return 2009 8 38. File amended tax return 2009 9 37. File amended tax return 2009 9 37. File amended tax return 2009 0 36. File amended tax return 2009 1 35. File amended tax return 2009 1 93 43. File amended tax return 2009 7 42. File amended tax return 2009 7 41. File amended tax return 2009 7 40. File amended tax return 2009 8 39. File amended tax return 2009 8 38. File amended tax return 2009 9 37. File amended tax return 2009 9 37. File amended tax return 2009 0 36. File amended tax return 2009 1 35. File amended tax return 2009 1 94 43. File amended tax return 2009 7 42. File amended tax return 2009 7 41. File amended tax return 2009 7 40. File amended tax return 2009 8 39. File amended tax return 2009 8 38. File amended tax return 2009 9 37. File amended tax return 2009 9 37. File amended tax return 2009 0 36. File amended tax return 2009 1 35. File amended tax return 2009 1 95 43. File amended tax return 2009 6 42. File amended tax return 2009 7 41. File amended tax return 2009 7 40. File amended tax return 2009 8 39. File amended tax return 2009 8 38. File amended tax return 2009 9 37. File amended tax return 2009 9 37. File amended tax return 2009 0 36. File amended tax return 2009 1 35. File amended tax return 2009 1 96 43. File amended tax return 2009 6 42. File amended tax return 2009 7 41. File amended tax return 2009 7 40. File amended tax return 2009 8 39. File amended tax return 2009 8 38. File amended tax return 2009 9 37. File amended tax return 2009 9 37. File amended tax return 2009 0 36. File amended tax return 2009 1 35. File amended tax return 2009 1 97 43. File amended tax return 2009 6 42. File amended tax return 2009 7 41. File amended tax return 2009 7 40. File amended tax return 2009 8 39. File amended tax return 2009 8 38. File amended tax return 2009 9 37. File amended tax return 2009 9 37. File amended tax return 2009 0 36. File amended tax return 2009 1 35. File amended tax return 2009 1 98 43. File amended tax return 2009 6 42. File amended tax return 2009 7 41. File amended tax return 2009 7 40. File amended tax return 2009 8 39. File amended tax return 2009 8 38. File amended tax return 2009 9 37. File amended tax return 2009 9 37. File amended tax return 2009 0 36. File amended tax return 2009 0 35. File amended tax return 2009 1 99 43. File amended tax return 2009 6 42. File amended tax return 2009 7 41. File amended tax return 2009 7 40. File amended tax return 2009 8 39. File amended tax return 2009 8 38. File amended tax return 2009 9 37. File amended tax return 2009 9 37. File amended tax return 2009 0 36. File amended tax return 2009 0 35. File amended tax return 2009 1 100 43. File amended tax return 2009 6 42. File amended tax return 2009 7 41. File amended tax return 2009 7 40. File amended tax return 2009 8 39. File amended tax return 2009 8 38. File amended tax return 2009 9 37. File amended tax return 2009 9 37. File amended tax return 2009 0 36. File amended tax return 2009 0 35. File amended tax return 2009 1 101 43. File amended tax return 2009 6 42. File amended tax return 2009 7 41. File amended tax return 2009 7 40. File amended tax return 2009 8 39. File amended tax return 2009 8 38. File amended tax return 2009 9 37. File amended tax return 2009 9 37. File amended tax return 2009 0 36. File amended tax return 2009 0 35. File amended tax return 2009 1 102 43. File amended tax return 2009 6 42. File amended tax return 2009 7 41. File amended tax return 2009 7 40. File amended tax return 2009 8 39. File amended tax return 2009 8 38. File amended tax return 2009 9 37. File amended tax return 2009 9 37. File amended tax return 2009 0 36. File amended tax return 2009 0 35. File amended tax return 2009 1 103 43. File amended tax return 2009 6 42. File amended tax return 2009 7 41. File amended tax return 2009 7 40. File amended tax return 2009 8 39. File amended tax return 2009 8 38. File amended tax return 2009 9 37. File amended tax return 2009 9 37. File amended tax return 2009 0 36. File amended tax return 2009 0 35. File amended tax return 2009 1 104 43. File amended tax return 2009 6 42. File amended tax return 2009 7 41. File amended tax return 2009 7 40. File amended tax return 2009 8 39. File amended tax return 2009 8 38. File amended tax return 2009 8 37. File amended tax return 2009 9 37. File amended tax return 2009 0 36. File amended tax return 2009 0 35. File amended tax return 2009 1 105 43. File amended tax return 2009 6 42. File amended tax return 2009 7 41. File amended tax return 2009 7 40. File amended tax return 2009 8 39. File amended tax return 2009 8 38. File amended tax return 2009 8 37. File amended tax return 2009 9 37. File amended tax return 2009 0 36. File amended tax return 2009 0 35. File amended tax return 2009 1 106 43. File amended tax return 2009 6 42. File amended tax return 2009 7 41. File amended tax return 2009 7 40. File amended tax return 2009 8 39. File amended tax return 2009 8 38. File amended tax return 2009 8 37. File amended tax return 2009 9 37. File amended tax return 2009 0 36. File amended tax return 2009 0 35. File amended tax return 2009 1 107 43. File amended tax return 2009 6 42. File amended tax return 2009 7 41. File amended tax return 2009 7 40. File amended tax return 2009 8 39. File amended tax return 2009 8 38. File amended tax return 2009 8 37. File amended tax return 2009 9 37. File amended tax return 2009 0 36. File amended tax return 2009 0 35. File amended tax return 2009 1 108 43. File amended tax return 2009 6 42. File amended tax return 2009 7 41. File amended tax return 2009 7 40. File amended tax return 2009 8 39. File amended tax return 2009 8 38. File amended tax return 2009 8 37. File amended tax return 2009 9 37. File amended tax return 2009 0 36. File amended tax return 2009 0 35. File amended tax return 2009 1 109 43. File amended tax return 2009 6 42. File amended tax return 2009 7 41. File amended tax return 2009 7 40. File amended tax return 2009 7 39. File amended tax return 2009 8 38. File amended tax return 2009 8 37. File amended tax return 2009 9 37. File amended tax return 2009 0 36. File amended tax return 2009 0 35. File amended tax return 2009 1 110 43. File amended tax return 2009 6 42. File amended tax return 2009 7 41. File amended tax return 2009 7 40. File amended tax return 2009 7 39. File amended tax return 2009 8 38. File amended tax return 2009 8 37. File amended tax return 2009 9 37. File amended tax return 2009 0 36. File amended tax return 2009 0 35. File amended tax return 2009 1 111 43. File amended tax return 2009 6 42. File amended tax return 2009 7 41. File amended tax return 2009 7 40. File amended tax return 2009 7 39. File amended tax return 2009 8 38. File amended tax return 2009 8 37. File amended tax return 2009 9 37. File amended tax return 2009 0 36. File amended tax return 2009 0 35. File amended tax return 2009 1 112 43. File amended tax return 2009 6 42. File amended tax return 2009 7 41. File amended tax return 2009 7 40. File amended tax return 2009 7 39. File amended tax return 2009 8 38. File amended tax return 2009 8 37. File amended tax return 2009 9 37. File amended tax return 2009 0 36. File amended tax return 2009 0 35. File amended tax return 2009 1 113 43. File amended tax return 2009 6 42. File amended tax return 2009 7 41. File amended tax return 2009 7 40. File amended tax return 2009 7 39. File amended tax return 2009 8 38. File amended tax return 2009 8 37. File amended tax return 2009 9 37. File amended tax return 2009 0 36. File amended tax return 2009 0 35. File amended tax return 2009 1 114 43. File amended tax return 2009 6 42. File amended tax return 2009 7 41. File amended tax return 2009 7 40. File amended tax return 2009 7 39. File amended tax return 2009 8 38. File amended tax return 2009 8 37. File amended tax return 2009 9 37. File amended tax return 2009 0 36. File amended tax return 2009 0 35. File amended tax return 2009 1 115+ 43. File amended tax return 2009 6 42. File amended tax return 2009 7 41. File amended tax return 2009 7 40. File amended tax return 2009 7 39. File amended tax return 2009 8 38. File amended tax return 2009 8 37. File amended tax return 2009 9 37. File amended tax return 2009 0 36. File amended tax return 2009 0 35. File amended tax return 2009 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 amended tax return 2009 4 40. File amended tax return 2009 0 39. File amended tax return 2009 5 39. File amended tax return 2009 1 38. File amended tax return 2009 7 38. File amended tax return 2009 3 38. File amended tax return 2009 0 37. File amended tax return 2009 6 37. File amended tax return 2009 3 37. File amended tax return 2009 1 51 40. File amended tax return 2009 0 39. File amended tax return 2009 5 39. File amended tax return 2009 0 38. File amended tax return 2009 5 38. File amended tax return 2009 1 37. File amended tax return 2009 7 37. File amended tax return 2009 4 37. File amended tax return 2009 0 36. File amended tax return 2009 7 36. File amended tax return 2009 4 52 39. File amended tax return 2009 5 39. File amended tax return 2009 0 38. File amended tax return 2009 5 38. File amended tax return 2009 0 37. File amended tax return 2009 6 37. File amended tax return 2009 2 36. File amended tax return 2009 8 36. File amended tax return 2009 4 36. File amended tax return 2009 0 35. File amended tax return 2009 7 53 39. File amended tax return 2009 1 38. File amended tax return 2009 5 38. File amended tax return 2009 0 37. File amended tax return 2009 5 37. File amended tax return 2009 1 36. File amended tax return 2009 6 36. File amended tax return 2009 2 35. File amended tax return 2009 8 35. File amended tax return 2009 4 35. File amended tax return 2009 1 54 38. File amended tax return 2009 7 38. File amended tax return 2009 1 37. File amended tax return 2009 6 37. File amended tax return 2009 1 36. File amended tax return 2009 6 36. File amended tax return 2009 1 35. File amended tax return 2009 7 35. File amended tax return 2009 2 34. File amended tax return 2009 8 34. File amended tax return 2009 5 55 38. File amended tax return 2009 3 37. File amended tax return 2009 7 37. File amended tax return 2009 2 36. File amended tax return 2009 6 36. File amended tax return 2009 1 35. File amended tax return 2009 6 35. File amended tax return 2009 1 34. File amended tax return 2009 7 34. File amended tax return 2009 3 33. File amended tax return 2009 9 56 38. File amended tax return 2009 0 37. File amended tax return 2009 4 36. File amended tax return 2009 8 36. File amended tax return 2009 2 35. File amended tax return 2009 7 35. File amended tax return 2009 1 34. File amended tax return 2009 7 34. File amended tax return 2009 2 33. File amended tax return 2009 7 33. File amended tax return 2009 3 Appendix C. File amended tax return 2009 (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 amended tax return 2009 6 37. File amended tax return 2009 0 36. File amended tax return 2009 4 35. File amended tax return 2009 8 35. File amended tax return 2009 2 34. File amended tax return 2009 7 34. File amended tax return 2009 2 33. File amended tax return 2009 7 33. File amended tax return 2009 2 32. File amended tax return 2009 8 58 37. File amended tax return 2009 3 36. File amended tax return 2009 7 36. File amended tax return 2009 0 35. File amended tax return 2009 4 34. File amended tax return 2009 8 34. File amended tax return 2009 3 33. File amended tax return 2009 7 33. File amended tax return 2009 2 32. File amended tax return 2009 8 32. File amended tax return 2009 3 59 37. File amended tax return 2009 1 36. File amended tax return 2009 4 35. File amended tax return 2009 7 35. File amended tax return 2009 1 34. File amended tax return 2009 5 33. File amended tax return 2009 9 33. File amended tax return 2009 3 32. File amended tax return 2009 8 32. File amended tax return 2009 3 31. File amended tax return 2009 8 60 36. File amended tax return 2009 8 36. File amended tax return 2009 1 35. File amended tax return 2009 4 34. File amended tax return 2009 8 34. File amended tax return 2009 1 33. File amended tax return 2009 5 32. File amended tax return 2009 9 32. File amended tax return 2009 4 31. File amended tax return 2009 9 31. File amended tax return 2009 3 61 36. File amended tax return 2009 6 35. File amended tax return 2009 8 35. File amended tax return 2009 1 34. File amended tax return 2009 5 33. File amended tax return 2009 8 33. File amended tax return 2009 2 32. File amended tax return 2009 6 32. File amended tax return 2009 0 31. File amended tax return 2009 4 30. File amended tax return 2009 9 62 36. File amended tax return 2009 3 35. File amended tax return 2009 6 34. File amended tax return 2009 9 34. File amended tax return 2009 2 33. File amended tax return 2009 5 32. File amended tax return 2009 9 32. File amended tax return 2009 2 31. File amended tax return 2009 6 31. File amended tax return 2009 1 30. File amended tax return 2009 5 63 36. File amended tax return 2009 1 35. File amended tax return 2009 4 34. File amended tax return 2009 6 33. File amended tax return 2009 9 33. File amended tax return 2009 2 32. File amended tax return 2009 6 31. File amended tax return 2009 9 31. File amended tax return 2009 3 30. File amended tax return 2009 7 30. File amended tax return 2009 1 64 35. File amended tax return 2009 9 35. File amended tax return 2009 2 34. File amended tax return 2009 4 33. File amended tax return 2009 7 33. File amended tax return 2009 0 32. File amended tax return 2009 3 31. File amended tax return 2009 6 31. File amended tax return 2009 0 30. File amended tax return 2009 4 29. File amended tax return 2009 8 65 35. File amended tax return 2009 8 35. File amended tax return 2009 0 34. File amended tax return 2009 2 33. File amended tax return 2009 5 32. File amended tax return 2009 7 32. File amended tax return 2009 0 31. File amended tax return 2009 4 30. File amended tax return 2009 7 30. File amended tax return 2009 0 29. File amended tax return 2009 4 66 35. File amended tax return 2009 6 34. File amended tax return 2009 8 34. File amended tax return 2009 0 33. File amended tax return 2009 3 32. File amended tax return 2009 5 31. File amended tax return 2009 8 31. File amended tax return 2009 1 30. File amended tax return 2009 4 29. File amended tax return 2009 8 29. File amended tax return 2009 1 67 35. File amended tax return 2009 5 34. File amended tax return 2009 7 33. File amended tax return 2009 9 33. File amended tax return 2009 1 32. File amended tax return 2009 3 31. File amended tax return 2009 6 30. File amended tax return 2009 9 30. File amended tax return 2009 2 29. File amended tax return 2009 5 28. File amended tax return 2009 8 68 35. File amended tax return 2009 3 34. File amended tax return 2009 5 33. File amended tax return 2009 7 32. File amended tax return 2009 9 32. File amended tax return 2009 1 31. File amended tax return 2009 4 30. File amended tax return 2009 7 29. File amended tax return 2009 9 29. File amended tax return 2009 2 28. File amended tax return 2009 6 69 35. File amended tax return 2009 2 34. File amended tax return 2009 4 33. File amended tax return 2009 6 32. File amended tax return 2009 8 32. File amended tax return 2009 0 31. File amended tax return 2009 2 30. File amended tax return 2009 5 29. File amended tax return 2009 7 29. File amended tax return 2009 0 28. File amended tax return 2009 3 70 35. File amended tax return 2009 1 34. File amended tax return 2009 3 33. File amended tax return 2009 4 32. File amended tax return 2009 6 31. File amended tax return 2009 8 31. File amended tax return 2009 1 30. File amended tax return 2009 3 29. File amended tax return 2009 5 28. File amended tax return 2009 8 28. File amended tax return 2009 1 71 35. File amended tax return 2009 0 34. File amended tax return 2009 2 33. File amended tax return 2009 3 32. File amended tax return 2009 5 31. File amended tax return 2009 7 30. File amended tax return 2009 9 30. File amended tax return 2009 1 29. File amended tax return 2009 4 28. File amended tax return 2009 6 27. File amended tax return 2009 9 72 34. File amended tax return 2009 9 34. File amended tax return 2009 1 33. File amended tax return 2009 2 32. File amended tax return 2009 4 31. File amended tax return 2009 6 30. File amended tax return 2009 8 30. File amended tax return 2009 0 29. File amended tax return 2009 2 28. File amended tax return 2009 4 27. File amended tax return 2009 7 73 34. File amended tax return 2009 8 34. File amended tax return 2009 0 33. File amended tax return 2009 1 32. File amended tax return 2009 3 31. File amended tax return 2009 5 30. File amended tax return 2009 6 29. File amended tax return 2009 8 29. File amended tax return 2009 1 28. File amended tax return 2009 3 27. File amended tax return 2009 5 74 34. File amended tax return 2009 8 33. File amended tax return 2009 9 33. File amended tax return 2009 0 32. File amended tax return 2009 2 31. File amended tax return 2009 4 30. File amended tax return 2009 5 29. File amended tax return 2009 7 28. File amended tax return 2009 9 28. File amended tax return 2009 1 27. File amended tax return 2009 4 75 34. File amended tax return 2009 7 33. File amended tax return 2009 8 33. File amended tax return 2009 0 32. File amended tax return 2009 1 31. File amended tax return 2009 3 30. File amended tax return 2009 4 29. File amended tax return 2009 6 28. File amended tax return 2009 8 28. File amended tax return 2009 0 27. File amended tax return 2009 2 76 34. File amended tax return 2009 6 33. File amended tax return 2009 8 32. File amended tax return 2009 9 32. File amended tax return 2009 0 31. File amended tax return 2009 2 30. File amended tax return 2009 3 29. File amended tax return 2009 5 28. File amended tax return 2009 7 27. File amended tax return 2009 9 27. File amended tax return 2009 1 77 34. File amended tax return 2009 6 33. File amended tax return 2009 7 32. File amended tax return 2009 8 32. File amended tax return 2009 0 31. File amended tax return 2009 1 30. File amended tax return 2009 3 29. File amended tax return 2009 4 28. File amended tax return 2009 6 27. File amended tax return 2009 8 27. File amended tax return 2009 0 78 34. File amended tax return 2009 5 33. File amended tax return 2009 6 32. File amended tax return 2009 8 31. File amended tax return 2009 9 31. File amended tax return 2009 0 30. File amended tax return 2009 2 29. File amended tax return 2009 3 28. File amended tax return 2009 5 27. File amended tax return 2009 7 26. File amended tax return 2009 9 79 34. File amended tax return 2009 5 33. File amended tax return 2009 6 32. File amended tax return 2009 7 31. File amended tax return 2009 8 31. File amended tax return 2009 0 30. File amended tax return 2009 1 29. File amended tax return 2009 3 28. File amended tax return 2009 4 27. File amended tax return 2009 6 26. File amended tax return 2009 8 80 34. File amended tax return 2009 5 33. File amended tax return 2009 6 32. File amended tax return 2009 7 31. File amended tax return 2009 8 30. File amended tax return 2009 9 30. File amended tax return 2009 1 29. File amended tax return 2009 2 28. File amended tax return 2009 4 27. File amended tax return 2009 5 26. File amended tax return 2009 7 81 34. File amended tax return 2009 4 33. File amended tax return 2009 5 32. File amended tax return 2009 6 31. File amended tax return 2009 8 30. File amended tax return 2009 9 30. File amended tax return 2009 0 29. File amended tax return 2009 2 28. File amended tax return 2009 3 27. File amended tax return 2009 5 26. File amended tax return 2009 6 82 34. File amended tax return 2009 4 33. File amended tax return 2009 5 32. File amended tax return 2009 6 31. File amended tax return 2009 7 30. File amended tax return 2009 8 30. File amended tax return 2009 0 29. File amended tax return 2009 1 28. File amended tax return 2009 3 27. File amended tax return 2009 4 26. File amended tax return 2009 6 83 34. File amended tax return 2009 4 33. File amended tax return 2009 5 32. File amended tax return 2009 6 31. File amended tax return 2009 7 30. File amended tax return 2009 8 29. File amended tax return 2009 9 29. File amended tax return 2009 1 28. File amended tax return 2009 2 27. File amended tax return 2009 4 26. File amended tax return 2009 5 84 34. File amended tax return 2009 3 33. File amended tax return 2009 4 32. File amended tax return 2009 5 31. File amended tax return 2009 7 30. File amended tax return 2009 8 29. File amended tax return 2009 9 29. File amended tax return 2009 0 28. File amended tax return 2009 2 27. File amended tax return 2009 3 26. File amended tax return 2009 5 85 34. File amended tax return 2009 3 33. File amended tax return 2009 4 32. File amended tax return 2009 5 31. File amended tax return 2009 6 30. File amended tax return 2009 7 29. File amended tax return 2009 9 29. File amended tax return 2009 0 28. File amended tax return 2009 1 27. File amended tax return 2009 3 26. File amended tax return 2009 4 86 34. File amended tax return 2009 3 33. File amended tax return 2009 4 32. File amended tax return 2009 5 31. File amended tax return 2009 6 30. File amended tax return 2009 7 29. File amended tax return 2009 8 29. File amended tax return 2009 0 28. File amended tax return 2009 1 27. File amended tax return 2009 2 26. File amended tax return 2009 4 87 34. File amended tax return 2009 3 33. File amended tax return 2009 4 32. File amended tax return 2009 5 31. File amended tax return 2009 6 30. File amended tax return 2009 7 29. File amended tax return 2009 8 28. File amended tax return 2009 9 28. File amended tax return 2009 1 27. File amended tax return 2009 2 26. File amended tax return 2009 4 88 34. File amended tax return 2009 3 33. File amended tax return 2009 4 32. File amended tax return 2009 5 31. File amended tax return 2009 6 30. File amended tax return 2009 7 29. File amended tax return 2009 8 28. File amended tax return 2009 9 28. File amended tax return 2009 0 27. File amended tax return 2009 2 26. File amended tax return 2009 3 89 34. File amended tax return 2009 3 33. File amended tax return 2009 3 32. File amended tax return 2009 4 31. File amended tax return 2009 5 30. File amended tax return 2009 7 29. File amended tax return 2009 8 28. File amended tax return 2009 9 28. File amended tax return 2009 0 27. File amended tax return 2009 2 26. File amended tax return 2009 3 90 34. File amended tax return 2009 2 33. File amended tax return 2009 3 32. File amended tax return 2009 4 31. File amended tax return 2009 5 30. File amended tax return 2009 6 29. File amended tax return 2009 8 28. File amended tax return 2009 9 28. File amended tax return 2009 0 27. File amended tax return 2009 1 26. File amended tax return 2009 3 91 34. File amended tax return 2009 2 33. File amended tax return 2009 3 32. File amended tax return 2009 4 31. File amended tax return 2009 5 30. File amended tax return 2009 6 29. File amended tax return 2009 7 28. File amended tax return 2009 9 28. File amended tax return 2009 0 27. File amended tax return 2009 1 26. File amended tax return 2009 3 92 34. File amended tax return 2009 2 33. File amended tax return 2009 3 32. File amended tax return 2009 4 31. File amended tax return 2009 5 30. File amended tax return 2009 6 29. File amended tax return 2009 7 28. File amended tax return 2009 8 28. File amended tax return 2009 0 27. File amended tax return 2009 1 26. File amended tax return 2009 2 93 34. File amended tax return 2009 2 33. File amended tax return 2009 3 32. File amended tax return 2009 4 31. File amended tax return 2009 5 30. File amended tax return 2009 6 29. File amended tax return 2009 7 28. File amended tax return 2009 8 28. File amended tax return 2009 0 27. File amended tax return 2009 1 26. File amended tax return 2009 2 94 34. File amended tax return 2009 2 33. File amended tax return 2009 3 32. File amended tax return 2009 4 31. File amended tax return 2009 5 30. File amended tax return 2009 6 29. File amended tax return 2009 7 28. File amended tax return 2009 8 27. File amended tax return 2009 9 27. File amended tax return 2009 1 26. File amended tax return 2009 2 95 34. File amended tax return 2009 2 33. File amended tax return 2009 3 32. File amended tax return 2009 4 31. File amended tax return 2009 5 30. File amended tax return 2009 6 29. File amended tax return 2009 7 28. File amended tax return 2009 8 27. File amended tax return 2009 9 27. File amended tax return 2009 1 26. File amended tax return 2009 2 96 34. File amended tax return 2009 2 33. File amended tax return 2009 3 32. File amended tax return 2009 4 31. File amended tax return 2009 5 30. File amended tax return 2009 6 29. File amended tax return 2009 7 28. File amended tax return 2009 8 27. File amended tax return 2009 9 27. File amended tax return 2009 0 26. File amended tax return 2009 2 Appendix C. File amended tax return 2009 (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 amended tax return 2009 2 33. File amended tax return 2009 3 32. File amended tax return 2009 4 31. File amended tax return 2009 5 30. File amended tax return 2009 6 29. File amended tax return 2009 7 28. File amended tax return 2009 8 27. File amended tax return 2009 9 27. File amended tax return 2009 0 26. File amended tax return 2009 2 98 34. File amended tax return 2009 2 33. File amended tax return 2009 3 32. File amended tax return 2009 4 31. File amended tax return 2009 5 30. File amended tax return 2009 6 29. File amended tax return 2009 7 28. File amended tax return 2009 8 27. File amended tax return 2009 9 27. File amended tax return 2009 0 26. File amended tax return 2009 2 99 34. File amended tax return 2009 2 33. File amended tax return 2009 3 32. File amended tax return 2009 4 31. File amended tax return 2009 5 30. File amended tax return 2009 6 29. File amended tax return 2009 7 28. File amended tax return 2009 8 27. File amended tax return 2009 9 27. File amended tax return 2009 0 26. File amended tax return 2009 2 100 34. File amended tax return 2009 2 33. File amended tax return 2009 3 32. File amended tax return 2009 4 31. File amended tax return 2009 5 30. File amended tax return 2009 6 29. File amended tax return 2009 7 28. File amended tax return 2009 8 27. File amended tax return 2009 9 27. File amended tax return 2009 0 26. File amended tax return 2009 1 101 34. File amended tax return 2009 2 33. File amended tax return 2009 3 32. File amended tax return 2009 4 31. File amended tax return 2009 5 30. File amended tax return 2009 6 29. File amended tax return 2009 7 28. File amended tax return 2009 8 27. File amended tax return 2009 9 27. File amended tax return 2009 0 26. File amended tax return 2009 1 102 34. File amended tax return 2009 2 33. File amended tax return 2009 3 32. File amended tax return 2009 4 31. File amended tax return 2009 4 30. File amended tax return 2009 5 29. File amended tax return 2009 7 28. File amended tax return 2009 8 27. File amended tax return 2009 9 27. File amended tax return 2009 0 26. File amended tax return 2009 1 103 34. File amended tax return 2009 2 33. File amended tax return 2009 3 32. File amended tax return 2009 4 31. File amended tax return 2009 4 30. File amended tax return 2009 5 29. File amended tax return 2009 7 28. File amended tax return 2009 8 27. File amended tax return 2009 9 27. File amended tax return 2009 0 26. File amended tax return 2009 1 104 34. File amended tax return 2009 2 33. File amended tax return 2009 3 32. File amended tax return 2009 4 31. File amended tax return 2009 4 30. File amended tax return 2009 5 29. File amended tax return 2009 6 28. File amended tax return 2009 8 27. File amended tax return 2009 9 27. File amended tax return 2009 0 26. File amended tax return 2009 1 105 34. File amended tax return 2009 2 33. File amended tax return 2009 3 32. File amended tax return 2009 3 31. File amended tax return 2009 4 30. File amended tax return 2009 5 29. File amended tax return 2009 6 28. File amended tax return 2009 8 27. File amended tax return 2009 9 27. File amended tax return 2009 0 26. File amended tax return 2009 1 106 34. File amended tax return 2009 2 33. File amended tax return 2009 3 32. File amended tax return 2009 3 31. File amended tax return 2009 4 30. File amended tax return 2009 5 29. File amended tax return 2009 6 28. File amended tax return 2009 8 27. File amended tax return 2009 9 27. File amended tax return 2009 0 26. File amended tax return 2009 1 107 34. File amended tax return 2009 2 33. File amended tax return 2009 3 32. File amended tax return 2009 3 31. File amended tax return 2009 4 30. File amended tax return 2009 5 29. File amended tax return 2009 6 28. File amended tax return 2009 8 27. File amended tax return 2009 9 27. File amended tax return 2009 0 26. File amended tax return 2009 1 108 34. File amended tax return 2009 2 33. File amended tax return 2009 3 32. File amended tax return 2009 3 31. File amended tax return 2009 4 30. File amended tax return 2009 5 29. File amended tax return 2009 6 28. File amended tax return 2009 8 27. File amended tax return 2009 9 27. File amended tax return 2009 0 26. File amended tax return 2009 1 109 34. File amended tax return 2009 2 33. File amended tax return 2009 3 32. File amended tax return 2009 3 31. File amended tax return 2009 4 30. File amended tax return 2009 5 29. File amended tax return 2009 6 28. File amended tax return 2009 7 27. File amended tax return 2009 9 27. File amended tax return 2009 0 26. File amended tax return 2009 1 110 34. File amended tax return 2009 2 33. File amended tax return 2009 3 32. File amended tax return 2009 3 31. File amended tax return 2009 4 30. File amended tax return 2009 5 29. File amended tax return 2009 6 28. File amended tax return 2009 7 27. File amended tax return 2009 9 27. File amended tax return 2009 0 26. File amended tax return 2009 1 111 34. File amended tax return 2009 2 33. File amended tax return 2009 3 32. File amended tax return 2009 3 31. File amended tax return 2009 4 30. File amended tax return 2009 5 29. File amended tax return 2009 6 28. File amended tax return 2009 7 27. File amended tax return 2009 9 27. File amended tax return 2009 0 26. File amended tax return 2009 1 112 34. File amended tax return 2009 2 33. File amended tax return 2009 3 32. File amended tax return 2009 3 31. File amended tax return 2009 4 30. File amended tax return 2009 5 29. File amended tax return 2009 6 28. File amended tax return 2009 7 27. File amended tax return 2009 9 27. File amended tax return 2009 0 26. File amended tax return 2009 1 113 34. File amended tax return 2009 2 33. File amended tax return 2009 3 32. File amended tax return 2009 3 31. File amended tax return 2009 4 30. File amended tax return 2009 5 29. File amended tax return 2009 6 28. File amended tax return 2009 7 27. File amended tax return 2009 9 27. File amended tax return 2009 0 26. File amended tax return 2009 1 114 34. File amended tax return 2009 2 33. File amended tax return 2009 3 32. File amended tax return 2009 3 31. File amended tax return 2009 4 30. File amended tax return 2009 5 29. File amended tax return 2009 6 28. File amended tax return 2009 7 27. File amended tax return 2009 9 27. File amended tax return 2009 0 26. File amended tax return 2009 1 115+ 34. File amended tax return 2009 2 33. File amended tax return 2009 3 32. File amended tax return 2009 3 31. File amended tax return 2009 4 30. File amended tax return 2009 5 29. File amended tax return 2009 6 28. File amended tax return 2009 7 27. File amended tax return 2009 9 27. File amended tax return 2009 0 26. File amended tax return 2009 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 amended tax return 2009 9 30. File amended tax return 2009 4 30. File amended tax return 2009 0 29. File amended tax return 2009 6 29. File amended tax return 2009 2 28. File amended tax return 2009 8 28. File amended tax return 2009 5 28. File amended tax return 2009 2 27. File amended tax return 2009 9 27. File amended tax return 2009 6 61 30. File amended tax return 2009 4 29. File amended tax return 2009 9 29. File amended tax return 2009 5 29. File amended tax return 2009 0 28. File amended tax return 2009 6 28. File amended tax return 2009 3 27. File amended tax return 2009 9 27. File amended tax return 2009 6 27. File amended tax return 2009 3 27. File amended tax return 2009 0 62 30. File amended tax return 2009 0 29. File amended tax return 2009 5 29. File amended tax return 2009 0 28. File amended tax return 2009 5 28. File amended tax return 2009 1 27. File amended tax return 2009 7 27. File amended tax return 2009 3 27. File amended tax return 2009 0 26. File amended tax return 2009 7 26. File amended tax return 2009 4 63 29. File amended tax return 2009 6 29. File amended tax return 2009 0 28. File amended tax return 2009 5 28. File amended tax return 2009 1 27. File amended tax return 2009 6 27. File amended tax return 2009 2 26. File amended tax return 2009 8 26. File amended tax return 2009 4 26. File amended tax return 2009 1 25. File amended tax return 2009 7 64 29. File amended tax return 2009 2 28. File amended tax return 2009 6 28. File amended tax return 2009 1 27. File amended tax return 2009 6 27. File amended tax return 2009 1 26. File amended tax return 2009 7 26. File amended tax return 2009 3 25. File amended tax return 2009 9 25. File amended tax return 2009 5 25. File amended tax return 2009 2 65 28. File amended tax return 2009 8 28. File amended tax return 2009 3 27. File amended tax return 2009 7 27. File amended tax return 2009 2 26. File amended tax return 2009 7 26. File amended tax return 2009 2 25. File amended tax return 2009 8 25. File amended tax return 2009 4 25. File amended tax return 2009 0 24. File amended tax return 2009 6 66 28. File amended tax return 2009 5 27. File amended tax return 2009 9 27. File amended tax return 2009 3 26. File amended tax return 2009 8 26. File amended tax return 2009 3 25. File amended tax return 2009 8 25. File amended tax return 2009 3 24. File amended tax return 2009 9 24. File amended tax return 2009 5 24. File amended tax return 2009 1 67 28. File amended tax return 2009 2 27. File amended tax return 2009 6 27. File amended tax return 2009 0 26. File amended tax return 2009 4 25. File amended tax return 2009 9 25. File amended tax return 2009 4 24. File amended tax return 2009 9 24. File amended tax return 2009 4 24. File amended tax return 2009 0 23. File amended tax return 2009 6 68 27. File amended tax return 2009 9 27. File amended tax return 2009 3 26. File amended tax return 2009 7 26. File amended tax return 2009 1 25. File amended tax return 2009 5 25. File amended tax return 2009 0 24. File amended tax return 2009 5 24. File amended tax return 2009 0 23. File amended tax return 2009 5 23. File amended tax return 2009 1 69 27. File amended tax return 2009 6 27. File amended tax return 2009 0 26. File amended tax return 2009 4 25. File amended tax return 2009 7 25. File amended tax return 2009 2 24. File amended tax return 2009 6 24. File amended tax return 2009 1 23. File amended tax return 2009 6 23. File amended tax return 2009 1 22. File amended tax return 2009 6 70 27. File amended tax return 2009 4 26. File amended tax return 2009 7 26. File amended tax return 2009 1 25. File amended tax return 2009 4 24. File amended tax return 2009 8 24. File amended tax return 2009 3 23. File amended tax return 2009 7 23. File amended tax return 2009 2 22. File amended tax return 2009 7 22. File amended tax return 2009 2 71 27. File amended tax return 2009 2 26. File amended tax return 2009 5 25. File amended tax return 2009 8 25. File amended tax return 2009 2 24. File amended tax return 2009 5 23. File amended tax return 2009 9 23. File amended tax return 2009 4 22. File amended tax return 2009 8 22. File amended tax return 2009 3 21. File amended tax return 2009 8 72 27. File amended tax return 2009 0 26. File amended tax return 2009 3 25. File amended tax return 2009 6 24. File amended tax return 2009 9 24. File amended tax return 2009 3 23. File amended tax return 2009 7 23. File amended tax return 2009 1 22. File amended tax return 2009 5 22. File amended tax return 2009 0 21. File amended tax return 2009 4 73 26. File amended tax return 2009 8 26. File amended tax return 2009 1 25. File amended tax return 2009 4 24. File amended tax return 2009 7 24. File amended tax return 2009 0 23. File amended tax return 2009 4 22. File amended tax return 2009 8 22. File amended tax return 2009 2 21. File amended tax return 2009 6 21. File amended tax return 2009 1 74 26. File amended tax return 2009 6 25. File amended tax return 2009 9 25. File amended tax return 2009 2 24. File amended tax return 2009 5 23. File amended tax return 2009 8 23. File amended tax return 2009 1 22. File amended tax return 2009 5 21. File amended tax return 2009 9 21. File amended tax return 2009 3 20. File amended tax return 2009 8 75 26. File amended tax return 2009 5 25. File amended tax return 2009 7 25. File amended tax return 2009 0 24. File amended tax return 2009 3 23. File amended tax return 2009 6 22. File amended tax return 2009 9 22. File amended tax return 2009 3 21. File amended tax return 2009 6 21. File amended tax return 2009 0 20. File amended tax return 2009 5 Appendix C. File amended tax return 2009 (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 amended tax return 2009 3 25. File amended tax return 2009 6 24. File amended tax return 2009 8 24. File amended tax return 2009 1 23. File amended tax return 2009 4 22. File amended tax return 2009 7 22. File amended tax return 2009 0 21. File amended tax return 2009 4 20. File amended tax return 2009 8 20. File amended tax return 2009 2 77 26. File amended tax return 2009 2 25. File amended tax return 2009 4 24. File amended tax return 2009 7 23. File amended tax return 2009 9 23. File amended tax return 2009 2 22. File amended tax return 2009 5 21. File amended tax return 2009 8 21. File amended tax return 2009 2 20. File amended tax return 2009 6 19. File amended tax return 2009 9 78 26. File amended tax return 2009 1 25. File amended tax return 2009 3 24. File amended tax return 2009 6 23. File amended tax return 2009 8 23. File amended tax return 2009 1 22. File amended tax return 2009 4 21. File amended tax return 2009 7 21. File amended tax return 2009 0 20. File amended tax return 2009 3 19. File amended tax return 2009 7 79 26. File amended tax return 2009 0 25. File amended tax return 2009 2 24. File amended tax return 2009 4 23. File amended tax return 2009 7 22. File amended tax return 2009 9 22. File amended tax return 2009 2 21. File amended tax return 2009 5 20. File amended tax return 2009 8 20. File amended tax return 2009 1 19. File amended tax return 2009 5 80 25. File amended tax return 2009 9 25. File amended tax return 2009 1 24. File amended tax return 2009 3 23. File amended tax return 2009 6 22. File amended tax return 2009 8 22. File amended tax return 2009 1 21. File amended tax return 2009 3 20. File amended tax return 2009 6 20. File amended tax return 2009 0 19. File amended tax return 2009 3 81 25. File amended tax return 2009 8 25. File amended tax return 2009 0 24. File amended tax return 2009 2 23. File amended tax return 2009 4 22. File amended tax return 2009 7 21. File amended tax return 2009 9 21. File amended tax return 2009 2 20. File amended tax return 2009 5 19. File amended tax return 2009 8 19. File amended tax return 2009 1 82 25. File amended tax return 2009 8 24. File amended tax return 2009 9 24. File amended tax return 2009 1 23. File amended tax return 2009 4 22. File amended tax return 2009 6 21. File amended tax return 2009 8 21. File amended tax return 2009 1 20. File amended tax return 2009 4 19. File amended tax return 2009 7 19. File amended tax return 2009 0 83 25. File amended tax return 2009 7 24. File amended tax return 2009 9 24. File amended tax return 2009 1 23. File amended tax return 2009 3 22. File amended tax return 2009 5 21. File amended tax return 2009 7 21. File amended tax return 2009 0 20. File amended tax return 2009 2 19. File amended tax return 2009 5 18. File amended tax return 2009 8 84 25. File amended tax return 2009 6 24. File amended tax return 2009 8 24. File amended tax return 2009 0 23. File amended tax return 2009 2 22. File amended tax return 2009 4 21. File amended tax return 2009 6 20. File amended tax return 2009 9 20. File amended tax return 2009 1 19. File amended tax return 2009 4 18. File amended tax return 2009 7 85 25. File amended tax return 2009 6 24. File amended tax return 2009 8 23. File amended tax return 2009 9 23. File amended tax return 2009 1 22. File amended tax return 2009 3 21. File amended tax return 2009 6 20. File amended tax return 2009 8 20. File amended tax return 2009 1 19. File amended tax return 2009 3 18. File amended tax return 2009 6 86 25. File amended tax return 2009 5 24. File amended tax return 2009 7 23. File amended tax return 2009 9 23. File amended tax return 2009 1 22. File amended tax return 2009 3 21. File amended tax return 2009 5 20. File amended tax return 2009 7 20. File amended tax return 2009 0 19. File amended tax return 2009 2 18. File amended tax return 2009 5 87 25. File amended tax return 2009 5 24. File amended tax return 2009 7 23. File amended tax return 2009 8 23. File amended tax return 2009 0 22. File amended tax return 2009 2 21. File amended tax return 2009 4 20. File amended tax return 2009 7 19. File amended tax return 2009 9 19. File amended tax return 2009 2 18. File amended tax return 2009 4 88 25. File amended tax return 2009 5 24. File amended tax return 2009 6 23. File amended tax return 2009 8 23. File amended tax return 2009 0 22. File amended tax return 2009 2 21. File amended tax return 2009 4 20. File amended tax return 2009 6 19. File amended tax return 2009 8 19. File amended tax return 2009 1 18. File amended tax return 2009 3 89 25. File amended tax return 2009 4 24. File amended tax return 2009 6 23. File amended tax return 2009 8 22. File amended tax return 2009 9 22. File amended tax return 2009 1 21. File amended tax return 2009 3 20. File amended tax return 2009 5 19. File amended tax return 2009 8 19. File amended tax return 2009 0 18. File amended tax return 2009 3 90 25. File amended tax return 2009 4 24. File amended tax return 2009 6 23. File amended tax return 2009 7 22. File amended tax return 2009 9 22. File amended tax return 2009 1 21. File amended tax return 2009 3 20. File amended tax return 2009 5 19. File amended tax return 2009 7 19. File amended tax return 2009 0 18. File amended tax return 2009 2 91 25. File amended tax return 2009 4 24. File amended tax return 2009 5 23. File amended tax return 2009 7 22. File amended tax return 2009 9 22. File amended tax return 2009 1 21. File amended tax return 2009 3 20. File amended tax return 2009 5 19. File amended tax return 2009 7 18. File amended tax return 2009 9 18. File amended tax return 2009 2 92 25. File amended tax return 2009 4 24. File amended tax return 2009 5 23. File amended tax return 2009 7 22. File amended tax return 2009 9 22. File amended tax return 2009 0 21. File amended tax return 2009 2 20. File amended tax return 2009 4 19. File amended tax return 2009 6 18. File amended tax return 2009 9 18. File amended tax return 2009 1 93 25. File amended tax return 2009 4 24. File amended tax return 2009 5 23. File amended tax return 2009 7 22. File amended tax return 2009 8 22. File amended tax return 2009 0 21. File amended tax return 2009 2 20. File amended tax return 2009 4 19. File amended tax return 2009 6 18. File amended tax return 2009 8 18. File amended tax return 2009 1 94 25. File amended tax return 2009 3 24. File amended tax return 2009 5 23. File amended tax return 2009 6 22. File amended tax return 2009 8 22. File amended tax return 2009 0 21. File amended tax return 2009 2 20. File amended tax return 2009 4 19. File amended tax return 2009 6 18. File amended tax return 2009 8 18. File amended tax return 2009 0 95 25. File amended tax return 2009 3 24. File amended tax return 2009 5 23. File amended tax return 2009 6 22. File amended tax return 2009 8 22. File amended tax return 2009 0 21. File amended tax return 2009 1 20. File amended tax return 2009 3 19. File amended tax return 2009 6 18. File amended tax return 2009 8 18. File amended tax return 2009 0 96 25. File amended tax return 2009 3 24. File amended tax return 2009 5 23. File amended tax return 2009 6 22. File amended tax return 2009 8 21. File amended tax return 2009 9 21. File amended tax return 2009 1 20. File amended tax return 2009 3 19. File amended tax return 2009 5 18. File amended tax return 2009 8 18. File amended tax return 2009 0 97 25. File amended tax return 2009 3 24. File amended tax return 2009 5 23. File amended tax return 2009 6 22. File amended tax return 2009 8 21. File amended tax return 2009 9 21. File amended tax return 2009 1 20. File amended tax return 2009 3 19. File amended tax return 2009 5 18. File amended tax return 2009 7 18. File amended tax return 2009 0 98 25. File amended tax return 2009 3 24. File amended tax return 2009 4 23. File amended tax return 2009 6 22. File amended tax return 2009 8 21. File amended tax return 2009 9 21. File amended tax return 2009 1 20. File amended tax return 2009 3 19. File amended tax return 2009 5 18. File amended tax return 2009 7 17. File amended tax return 2009 9 99 25. File amended tax return 2009 3 24. File amended tax return 2009 4 23. File amended tax return 2009 6 22. File amended tax return 2009 7 21. File amended tax return 2009 9 21. File amended tax return 2009 1 20. File amended tax return 2009 3 19. File amended tax return 2009 5 18. File amended tax return 2009 7 17. File amended tax return 2009 9 100 25. File amended tax return 2009 3 24. File amended tax return 2009 4 23. File amended tax return 2009 6 22. File amended tax return 2009 7 21. File amended tax return 2009 9 21. File amended tax return 2009 1 20. File amended tax return 2009 3 19. File amended tax return 2009 5 18. File amended tax return 2009 7 17. File amended tax return 2009 9 101 25. File amended tax return 2009 3 24. File amended tax return 2009 4 23. File amended tax return 2009 6 22. File amended tax return 2009 7 21. File amended tax return 2009 9 21. File amended tax return 2009 1 20. File amended tax return 2009 2 19. File amended tax return 2009 4 18. File amended tax return 2009 7 17. File amended tax return 2009 9 102 25. File amended tax return 2009 3 24. File amended tax return 2009 4 23. File amended tax return 2009 6 22. File amended tax return 2009 7 21. File amended tax return 2009 9 21. File amended tax return 2009 1 20. File amended tax return 2009 2 19. File amended tax return 2009 4 18. File amended tax return 2009 6 17. File amended tax return 2009 9 103 25. File amended tax return 2009 3 24. File amended tax return 2009 4 23. File amended tax return 2009 6 22. File amended tax return 2009 7 21. File amended tax return 2009 9 21. File amended tax return 2009 0 20. File amended tax return 2009 2 19. File amended tax return 2009 4 18. File amended tax return 2009 6 17. File amended tax return 2009 9 104 25. File amended tax return 2009 3 24. File amended tax return 2009 4 23. File amended tax return 2009 5 22. File amended tax return 2009 7 21. File amended tax return 2009 9 21. File amended tax return 2009 0 20. File amended tax return 2009 2 19. File amended tax return 2009 4 18. File amended tax return 2009 6 17. File amended tax return 2009 8 105 25. File amended tax return 2009 3 24. File amended tax return 2009 4 23. File amended tax return 2009 5 22. File amended tax return 2009 7 21. File amended tax return 2009 9 21. File amended tax return 2009 0 20. File amended tax return 2009 2 19. File amended tax return 2009 4 18. File amended tax return 2009 6 17. File amended tax return 2009 8 106 25. File amended tax return 2009 3 24. File amended tax return 2009 4 23. File amended tax return 2009 5 22. File amended tax return 2009 7 21. File amended tax return 2009 9 21. File amended tax return 2009 0 20. File amended tax return 2009 2 19. File amended tax return 2009 4 18. File amended tax return 2009 6 17. File amended tax return 2009 8 107 25. File amended tax return 2009 2 24. File amended tax return 2009 4 23. File amended tax return 2009 5 22. File amended tax return 2009 7 21. File amended tax return 2009 8 21. File amended tax return 2009 0 20. File amended tax return 2009 2 19. File amended tax return 2009 4 18. File amended tax return 2009 6 17. File amended tax return 2009 8 108 25. File amended tax return 2009 2 24. File amended tax return 2009 4 23. File amended tax return 2009 5 22. File amended tax return 2009 7 21. File amended tax return 2009 8 21. File amended tax return 2009 0 20. File amended tax return 2009 2 19. File amended tax return 2009 4 18. File amended tax return 2009 6 17. File amended tax return 2009 8 109 25. File amended tax return 2009 2 24. File amended tax return 2009 4 23. File amended tax return 2009 5 22. File amended tax return 2009 7 21. File amended tax return 2009 8 21. File amended tax return 2009 0 20. File amended tax return 2009 2 19. File amended tax return 2009 4 18. File amended tax return 2009 6 17. File amended tax return 2009 8 110 25. File amended tax return 2009 2 24. File amended tax return 2009 4 23. File amended tax return 2009 5 22. File amended tax return 2009 7 21. File amended tax return 2009 8 21. File amended tax return 2009 0 20. File amended tax return 2009 2 19. File amended tax return 2009 4 18. File amended tax return 2009 6 17. File amended tax return 2009 8 111 25. File amended tax return 2009 2 24. File amended tax return 2009 4 23. File amended tax return 2009 5 22. File amended tax return 2009 7 21. File amended tax return 2009 8 21. File amended tax return 2009 0 20. File amended tax return 2009 2 19. File amended tax return 2009 4 18. File amended tax return 2009 6 17. File amended tax return 2009 8 112 25. File amended tax return 2009 2 24. File amended tax return 2009 4 23. File amended tax return 2009 5 22. File amended tax return 2009 7 21. File amended tax return 2009 8 21. File amended tax return 2009 0 20. File amended tax return 2009 2 19. File amended tax return 2009 4 18. File amended tax return 2009 6 17. File amended tax return 2009 8 113 25. File amended tax return 2009 2 24. File amended tax return 2009 4 23. File amended tax return 2009 5 22. File amended tax return 2009 7 21. File amended tax return 2009 8 21. File amended tax return 2009 0 20. File amended tax return 2009 2 19. File amended tax return 2009 4 18. File amended tax return 2009 6 17. File amended tax return 2009 8 114 25. File amended tax return 2009 2 24. File amended tax return 2009 4 23. File amended tax return 2009 5 22. File amended tax return 2009 7 21. File amended tax return 2009 8 21. File amended tax return 2009 0 20. File amended tax return 2009 2 19. File amended tax return 2009 4 18. File amended tax return 2009 6 17. File amended tax return 2009 8 115+ 25. File amended tax return 2009 2 24. File amended tax return 2009 4 23. File amended tax return 2009 5 22. File amended tax return 2009 7 21. File amended tax return 2009 8 21. File amended tax return 2009 0 20. File amended tax return 2009 2 19. File amended tax return 2009 4 18. File amended tax return 2009 6 17. File amended tax return 2009 8 Appendix C. File amended tax return 2009 (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 amended tax return 2009 8 21. File amended tax return 2009 3 20. File amended tax return 2009 9 20. File amended tax return 2009 6 20. File amended tax return 2009 2 19. File amended tax return 2009 9 19. File amended tax return 2009 6 19. File amended tax return 2009 4 19. File amended tax return 2009 1 18. File amended tax return 2009 9 71 21. File amended tax return 2009 3 20. File amended tax return 2009 9 20. File amended tax return 2009 5 20. File amended tax return 2009 1 19. File amended tax return 2009 7 19. File amended tax return 2009 4 19. File amended tax return 2009 1 18. File amended tax return 2009 8 18. File amended tax return 2009 5 18. File amended tax return 2009 3 72 20. File amended tax return 2009 9 20. File amended tax return 2009 5 20. File amended tax return 2009 0 19. File amended tax return 2009 6 19. File amended tax return 2009 3 18. File amended tax return 2009 9 18. File amended tax return 2009 6 18. File amended tax return 2009 3 18. File amended tax return 2009 0 17. File amended tax return 2009 7 73 20. File amended tax return 2009 6 20. File amended tax return 2009 1 19. File amended tax return 2009 6 19. File amended tax return 2009 2 18. File amended tax return 2009 8 18. File amended tax return 2009 4 18. File amended tax return 2009 1 17. File amended tax return 2009 8 17. File amended tax return 2009 5 17. File amended tax return 2009 2 74 20. File amended tax return 2009 2 19. File amended tax return 2009 7 19. File amended tax return 2009 3 18. File amended tax return 2009 8 18. File amended tax return 2009 4 18. File amended tax return 2009 0 17. File amended tax return 2009 6 17. File amended tax return 2009 3 17. File amended tax return 2009 0 16. File amended tax return 2009 7 75 19. File amended tax return 2009 9 19. File amended tax return 2009 4 18. File amended tax return 2009 9 18. File amended tax return 2009 4 18. File amended tax return 2009 0 17. File amended tax return 2009 6 17. File amended tax return 2009 2 16. File amended tax return 2009 8 16. File amended tax return 2009 5 16. File amended tax return 2009 2 76 19. File amended tax return 2009 6 19. File amended tax return 2009 1 18. File amended tax return 2009 6 18. File amended tax return 2009 1 17. File amended tax return 2009 6 17. File amended tax return 2009 2 16. File amended tax return 2009 8 16. File amended tax return 2009 4 16. File amended tax return 2009 0 15. File amended tax return 2009 7 77 19. File amended tax return 2009 4 18. File amended tax return 2009 8 18. File amended tax return 2009 3 17. File amended tax return 2009 8 17. File amended tax return 2009 3 16. File amended tax return 2009 8 16. File amended tax return 2009 4 16. File amended tax return 2009 0 15. File amended tax return 2009 6 15. File amended tax return 2009 3 78 19. File amended tax return 2009 1 18. File amended tax return 2009 5 18. File amended tax return 2009 0 17. File amended tax return 2009 5 17. File amended tax return 2009 0 16. File amended tax return 2009 5 16. File amended tax return 2009 0 15. File amended tax return 2009 6 15. File amended tax return 2009 2 14. File amended tax return 2009 9 79 18. File amended tax return 2009 9 18. File amended tax return 2009 3 17. File amended tax return 2009 7 17. File amended tax return 2009 2 16. File amended tax return 2009 7 16. File amended tax return 2009 2 15. File amended tax return 2009 7 15. File amended tax return 2009 3 14. File amended tax return 2009 9 14. File amended tax return 2009 5 80 18. File amended tax return 2009 7 18. File amended tax return 2009 1 17. File amended tax return 2009 5 16. File amended tax return 2009 9 16. File amended tax return 2009 4 15. File amended tax return 2009 9 15. File amended tax return 2009 4 15. File amended tax return 2009 0 14. File amended tax return 2009 5 14. File amended tax return 2009 1 81 18. File amended tax return 2009 5 17. File amended tax return 2009 9 17. File amended tax return 2009 3 16. File amended tax return 2009 7 16. File amended tax return 2009 2 15. File amended tax return 2009 6 15. File amended tax return 2009 1 14. File amended tax return 2009 7 14. File amended tax return 2009 2 13. File amended tax return 2009 8 82 18. File amended tax return 2009 3 17. File amended tax return 2009 7 17. File amended tax return 2009 1 16. File amended tax return 2009 5 15. File amended tax return 2009 9 15. File amended tax return 2009 4 14. File amended tax return 2009 9 14. File amended tax return 2009 4 13. File amended tax return 2009 9 13. File amended tax return 2009 5 83 18. File amended tax return 2009 2 17. File amended tax return 2009 5 16. File amended tax return 2009 9 16. File amended tax return 2009 3 15. File amended tax return 2009 7 15. File amended tax return 2009 2 14. File amended tax return 2009 7 14. File amended tax return 2009 2 13. File amended tax return 2009 7 13. File amended tax return 2009 2 84 18. File amended tax return 2009 0 17. File amended tax return 2009 4 16. File amended tax return 2009 7 16. File amended tax return 2009 1 15. File amended tax return 2009 5 15. File amended tax return 2009 0 14. File amended tax return 2009 4 13. File amended tax return 2009 9 13. File amended tax return 2009 4 13. File amended tax return 2009 0 85 17. File amended tax return 2009 9 17. File amended tax return 2009 3 16. File amended tax return 2009 6 16. File amended tax return 2009 0 15. File amended tax return 2009 4 14. File amended tax return 2009 8 14. File amended tax return 2009 3 13. File amended tax return 2009 7 13. File amended tax return 2009 2 12. File amended tax return 2009 8 86 17. File amended tax return 2009 8 17. File amended tax return 2009 1 16. File amended tax return 2009 5 15. File amended tax return 2009 8 15. File amended tax return 2009 2 14. File amended tax return 2009 6 14. File amended tax return 2009 1 13. File amended tax return 2009 5 13. File amended tax return 2009 0 12. File amended tax return 2009 5 87 17. File amended tax return 2009 7 17. File amended tax return 2009 0 16. File amended tax return 2009 4 15. File amended tax return 2009 7 15. File amended tax return 2009 1 14. File amended tax return 2009 5 13. File amended tax return 2009 9 13. File amended tax return 2009 4 12. File amended tax return 2009 9 12. File amended tax return 2009 4 88 17. File amended tax return 2009 6 16. File amended tax return 2009 9 16. File amended tax return 2009 3 15. File amended tax return 2009 6 15. File amended tax return 2009 0 14. File amended tax return 2009 4 13. File amended tax return 2009 8 13. File amended tax return 2009 2 12. File amended tax return 2009 7 12. File amended tax return 2009 2 89 17. File amended tax return 2009 6 16. File amended tax return 2009 9 16. File amended tax return 2009 2 15. File amended tax return 2009 5 14. File amended tax return 2009 9 14. File amended tax return 2009 3 13. File amended tax return 2009 7 13. File amended tax return 2009 1 12. File amended tax return 2009 6 12. File amended tax return 2009 0 90 17. File amended tax return 2009 5 16. File amended tax return 2009 8 16. File amended tax return 2009 1 15. File amended tax return 2009 4 14. File amended tax return 2009 8 14. File amended tax return 2009 2 13. File amended tax return 2009 6 13. File amended tax return 2009 0 12. File amended tax return 2009 4 11. File amended tax return 2009 9 91 17. File amended tax return 2009 4 16. File amended tax return 2009 7 16. File amended tax return 2009 0 15. File amended tax return 2009 4 14. File amended tax return 2009 7 14. File amended tax return 2009 1 13. File amended tax return 2009 5 12. File amended tax return 2009 9 12. File amended tax return 2009 3 11. File amended tax return 2009 8 92 17. File amended tax return 2009 4 16. File amended tax return 2009 7 16. File amended tax return 2009 0 15. File amended tax return 2009 3 14. File amended tax return 2009 6 14. File amended tax return 2009 0 13. File amended tax return 2009 4 12. File amended tax return 2009 8 12. File amended tax return 2009 2 11. File amended tax return 2009 7 93 17. File amended tax return 2009 3 16. File amended tax return 2009 6 15. File amended tax return 2009 9 15. File amended tax return 2009 2 14. File amended tax return 2009 6 13. File amended tax return 2009 9 13. File amended tax return 2009 3 12. File amended tax return 2009 7 12. File amended tax return 2009 1 11. File amended tax return 2009 6 94 17. File amended tax return 2009 3 16. File amended tax return 2009 6 15. File amended tax return 2009 9 15. File amended tax return 2009 2 14. File amended tax return 2009 5 13. File amended tax return 2009 9 13. File amended tax return 2009 2 12. File amended tax return 2009 6 12. File amended tax return 2009 0 11. File amended tax return 2009 5 95 17. File amended tax return 2009 3 16. File amended tax return 2009 5 15. File amended tax return 2009 8 15. File amended tax return 2009 1 14. File amended tax return 2009 5 13. File amended tax return 2009 8 13. File amended tax return 2009 2 12. File amended tax return 2009 6 12. File amended tax return 2009 0 11. File amended tax return 2009 4 96 17. File amended tax return 2009 2 16. File amended tax return 2009 5 15. File amended tax return 2009 8 15. File amended tax return 2009 1 14. File amended tax return 2009 4 13. File amended tax return 2009 8 13. File amended tax return 2009 1 12. File amended tax return 2009 5 11. File amended tax return 2009 9 11. File amended tax return 2009 3 97 17. File amended tax return 2009 2 16. File amended tax return 2009 5 15. File amended tax return 2009 8 15. File amended tax return 2009 1 14. File amended tax return 2009 4 13. File amended tax return 2009 7 13. File amended tax return 2009 1 12. File amended tax return 2009 5 11. File amended tax return 2009 9 11. File amended tax return 2009 3 98 17. File amended tax return 2009 2 16. File amended tax return 2009 4 15. File amended tax return 2009 7 15. File amended tax return 2009 0 14. File amended tax return 2009 3 13. File amended tax return 2009 7 13. File amended tax return 2009 0 12. File amended tax return 2009 4 11. File amended tax return 2009 8 11. File amended tax return 2009 2 99 17. File amended tax return 2009 2 16. File amended tax return 2009 4 15. File amended tax return 2009 7 15. File amended tax return 2009 0 14. File amended tax return 2009 3 13. File amended tax return 2009 6 13. File amended tax return 2009 0 12. File amended tax return 2009 4 11. File amended tax return 2009 8 11. File amended tax return 2009 2 100 17. File amended tax return 2009 1 16. File amended tax return 2009 4 15. File amended tax return 2009 7 15. File amended tax return 2009 0 14. File amended tax return 2009 3 13. File amended tax return 2009 6 12. File amended tax return 2009 9 12. File amended tax return 2009 3 11. File amended tax return 2009 7 11. File amended tax return 2009 1 101 17. File amended tax return 2009 1 16. File amended tax return 2009 4 15. File amended tax return 2009 6 14. File amended tax return 2009 9 14. File amended tax return 2009 2 13. File amended tax return 2009 6 12. File amended tax return 2009 9 12. File amended tax return 2009 3 11. File amended tax return 2009 7 11. File amended tax return 2009 1 102 17. File amended tax return 2009 1 16. File amended tax return 2009 4 15. File amended tax return 2009 6 14. File amended tax return 2009 9 14. File amended tax return 2009 2 13. File amended tax return 2009 5 12. File amended tax return 2009 9 12. File amended tax return 2009 2 11. File amended tax return 2009 6 11. File amended tax return 2009 0 103 17. File amended tax return 2009 1 16. File amended tax return 2009 3 15. File amended tax return 2009 6 14. File amended tax return 2009 9 14. File amended tax return 2009 2 13. File amended tax return 2009 5 12. File amended tax return 2009 9 12. File amended tax return 2009 2 11. File amended tax return 2009 6 11. File amended tax return 2009 0 104 17. File amended tax return 2009 1 16. File amended tax return 2009 3 15. File amended tax return 2009 6 14. File amended tax return 2009 9 14. File amended tax return 2009 2 13. File amended tax return 2009 5 12. File amended tax return 2009 8 12. File amended tax return 2009 2 11. File amended tax return 2009 6 11. File amended tax return 2009 0 105 17. File amended tax return 2009 1 16. File amended tax return 2009 3 15. File amended tax return 2009 6 14. File amended tax return 2009 9 14. File amended tax return 2009 2 13. File amended tax return 2009 5 12. File amended tax return 2009 8 12. File amended tax return 2009 2 11. File amended tax return 2009 5 10. File amended tax return 2009 9 106 17. File amended tax return 2009 1 16. File amended tax return 2009 3 15. File amended tax return 2009 6 14. File amended tax return 2009 8 14. File amended tax return 2009 1 13. File amended tax return 2009 5 12. File amended tax return 2009 8 12. File amended tax return 2009 2 11. File amended tax return 2009 5 10. File amended tax return 2009 9 107 17. File amended tax return 2009 0 16. File amended tax return 2009 3 15. File amended tax return 2009 6 14. File amended tax return 2009 8 14. File amended tax return 2009 1 13. File amended tax return 2009 4 12. File amended tax return 2009 8 12. File amended tax return 2009 1 11. File amended tax return 2009 5 10. File amended tax return 2009 9 108 17. File amended tax return 2009 0 16. File amended tax return 2009 3 15. File amended tax return 2009 5 14. File amended tax return 2009 8 14. File amended tax return 2009 1 13. File amended tax return 2009 4 12. File amended tax return 2009 8 12. File amended tax return 2009 1 11. File amended tax return 2009 5 10. File amended tax return 2009 9 109 17. File amended tax return 2009 0 16. File amended tax return 2009 3 15. File amended tax return 2009 5 14. File amended tax return 2009 8 14. File amended tax return 2009 1 13. File amended tax return 2009 4 12. File amended tax return 2009 8 12. File amended tax return 2009 1 11. File amended tax return 2009 5 10. File amended tax return 2009 9 Appendix C. File amended tax return 2009 (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 amended tax return 2009 0 16. File amended tax return 2009 3 15. File amended tax return 2009 5 14. File amended tax return 2009 8 14. File amended tax return 2009 1 13. File amended tax return 2009 4 12. File amended tax return 2009 7 12. File amended tax return 2009 1 11. File amended tax return 2009 5 10. File amended tax return 2009 9 111 17. File amended tax return 2009 0 16. File amended tax return 2009 3 15. File amended tax return 2009 5 14. File amended tax return 2009 8 14. File amended tax return 2009 1 13. File amended tax return 2009 4 12. File amended tax return 2009 7 12. File amended tax return 2009 1 11. File amended tax return 2009 5 10. File amended tax return 2009 8 112 17. File amended tax return 2009 0 16. File amended tax return 2009 3 15. File amended tax return 2009 5 14. File amended tax return 2009 8 14. File amended tax return 2009 1 13. File amended tax return 2009 4 12. File amended tax return 2009 7 12. File amended tax return 2009 1 11. File amended tax return 2009 5 10. File amended tax return 2009 8 113 17. File amended tax return 2009 0 16. File amended tax return 2009 3 15. File amended tax return 2009 5 14. File amended tax return 2009 8 14. File amended tax return 2009 1 13. File amended tax return 2009 4 12. File amended tax return 2009 7 12. File amended tax return 2009 1 11. File amended tax return 2009 4 10. File amended tax return 2009 8 114 17. File amended tax return 2009 0 16. File amended tax return 2009 3 15. File amended tax return 2009 5 14. File amended tax return 2009 8 14. File amended tax return 2009 1 13. File amended tax return 2009 4 12. File amended tax return 2009 7 12. File amended tax return 2009 1 11. File amended tax return 2009 4 10. File amended tax return 2009 8 115+ 17. File amended tax return 2009 0 16. File amended tax return 2009 3 15. File amended tax return 2009 5 14. File amended tax return 2009 8 14. File amended tax return 2009 1 13. File amended tax return 2009 4 12. File amended tax return 2009 7 12. File amended tax return 2009 1 11. File amended tax return 2009 4 10. File amended tax return 2009 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 amended tax return 2009 8 13. File amended tax return 2009 4 13. File amended tax return 2009 1 12. File amended tax return 2009 8 12. File amended tax return 2009 6 12. File amended tax return 2009 3 12. File amended tax return 2009 1 11. File amended tax return 2009 9 11. File amended tax return 2009 7 11. File amended tax return 2009 5 81 13. File amended tax return 2009 4 13. File amended tax return 2009 1 12. File amended tax return 2009 7 12. File amended tax return 2009 4 12. File amended tax return 2009 2 11. File amended tax return 2009 9 11. File amended tax return 2009 7 11. File amended tax return 2009 4 11. File amended tax return 2009 3 11. File amended tax return 2009 1 82 13. File amended tax return 2009 1 12. File amended tax return 2009 7 12. File amended tax return 2009 4 12. File amended tax return 2009 1 11. File amended tax return 2009 8 11. File amended tax return 2009 5 11. File amended tax return 2009 3 11. File amended tax return 2009 0 10. File amended tax return 2009 8 10. File amended tax return 2009 6 83 12. File amended tax return 2009 8 12. File amended tax return 2009 4 12. File amended tax return 2009 1 11. File amended tax return 2009 7 11. File amended tax return 2009 4 11. File amended tax return 2009 1 10. File amended tax return 2009 9 10. File amended tax return 2009 6 10. File amended tax return 2009 4 10. File amended tax return 2009 2 84 12. File amended tax return 2009 6 12. File amended tax return 2009 2 11. File amended tax return 2009 8 11. File amended tax return 2009 4 11. File amended tax return 2009 1 10. File amended tax return 2009 8 10. File amended tax return 2009 5 10. File amended tax return 2009 3 10. File amended tax return 2009 1 9. File amended tax return 2009 9 85 12. File amended tax return 2009 3 11. File amended tax return 2009 9 11. File amended tax return 2009 5 11. File amended tax return 2009 1 10. File amended tax return 2009 8 10. File amended tax return 2009 5 10. File amended tax return 2009 2 9. File amended tax return 2009 9 9. File amended tax return 2009 7 9. File amended tax return 2009 5 86 12. File amended tax return 2009 1 11. File amended tax return 2009 7 11. File amended tax return 2009 3 10. File amended tax return 2009 9 10. File amended tax return 2009 5 10. File amended tax return 2009 2 9. File amended tax return 2009 9 9. File amended tax return 2009 6 9. File amended tax return 2009 4 9. File amended tax return 2009 2 87 11. File amended tax return 2009 9 11. File amended tax return 2009 4 11. File amended tax return 2009 0 10. File amended tax return 2009 6 10. File amended tax return 2009 3 9. File amended tax return 2009 9 9. File amended tax return 2009 6 9. File amended tax return 2009 4 9. File amended tax return 2009 1 8. File amended tax return 2009 9 88 11. File amended tax return 2009 7 11. File amended tax return 2009 3 10. File amended tax return 2009 8 10. File amended tax return 2009 4 10. File amended tax return 2009 1 9. File amended tax return 2009 7 9. File amended tax return 2009 4 9. File amended tax return 2009 1 8. File amended tax return 2009 8 8. File amended tax return 2009 6 89 11. File amended tax return 2009 5 11. File amended tax return 2009 1 10. File amended tax return 2009 6 10. File amended tax return 2009 2 9. File amended tax return 2009 9 9. File amended tax return 2009 5 9. File amended tax return 2009 2 8. File amended tax return 2009 9 8. File amended tax return 2009 6 8. File amended tax return 2009 3 90 11. File amended tax return 2009 4 10. File amended tax return 2009 9 10. File amended tax return 2009 5 10. File amended tax return 2009 1 9. File amended tax return 2009 7 9. File amended tax return 2009 3 9. File amended tax return 2009 0 8. File amended tax return 2009 6 8. File amended tax return 2009 3 8. File amended tax return 2009 1 91 11. File amended tax return 2009 3 10. File amended tax return 2009 8 10. File amended tax return 2009 3 9. File amended tax return 2009 9 9. File amended tax return 2009 5 9. File amended tax return 2009 1 8. File amended tax return 2009 8 8. File amended tax return 2009 4 8. File amended tax return 2009 1 7. File amended tax return 2009 9 92 11. File amended tax return 2009 2 10. File amended tax return 2009 7 10. File amended tax return 2009 2 9. File amended tax return 2009 8 9. File amended tax return 2009 3 9. File amended tax return 2009 0 8. File amended tax return 2009 6 8. File amended tax return 2009 3 8. File amended tax return 2009 0 7. File amended tax return 2009 7 93 11. File amended tax return 2009 1 10. File amended tax return 2009 6 10. File amended tax return 2009 1 9. File amended tax return 2009 6 9. File amended tax return 2009 2 8. File amended tax return 2009 8 8. File amended tax return 2009 5 8. File amended tax return 2009 1 7. File amended tax return 2009 8 7. File amended tax return 2009 5 94 11. File amended tax return 2009 0 10. File amended tax return 2009 5 10. File amended tax return 2009 0 9. File amended tax return 2009 5 9. File amended tax return 2009 1 8. File amended tax return 2009 7 8. File amended tax return 2009 3 8. File amended tax return 2009 0 7. File amended tax return 2009 6 7. File amended tax return 2009 3 95 10. File amended tax return 2009 9 10. File amended tax return 2009 4 9. File amended tax return 2009 9 9. File amended tax return 2009 4 9. File amended tax return 2009 0 8. File amended tax return 2009 6 8. File amended tax return 2009 2 7. File amended tax return 2009 8 7. File amended tax return 2009 5 7. File amended tax return 2009 2 96 10. File amended tax return 2009 8 10. File amended tax return 2009 3 9. File amended tax return 2009 8 9. File amended tax return 2009 3 8. File amended tax return 2009 9 8. File amended tax return 2009 5 8. File amended tax return 2009 1 7. File amended tax return 2009 7 7. File amended tax return 2009 4 7. File amended tax return 2009 1 97 10. File amended tax return 2009 7 10. File amended tax return 2009 2 9. File amended tax return 2009 7 9. File amended tax return 2009 2 8. File amended tax return 2009 8 8. File amended tax return 2009 4 8. File amended tax return 2009 0 7. File amended tax return 2009 6 7. File amended tax return 2009 3 6. File amended tax return 2009 9 98 10. File amended tax return 2009 7 10. File amended tax return 2009 1 9. File amended tax return 2009 6 9. File amended tax return 2009 2 8. File amended tax return 2009 7 8. File amended tax return 2009 3 7. File amended tax return 2009 9 7. File amended tax return 2009 5 7. File amended tax return 2009 1 6. File amended tax return 2009 8 99 10. File amended tax return 2009 6 10. File amended tax return 2009 1 9. File amended tax return 2009 6 9. File amended tax return 2009 1 8. File amended tax return 2009 6 8. File amended tax return 2009 2 7. File amended tax return 2009 8 7. File amended tax return 2009 4 7. File amended tax return 2009 0 6. File amended tax return 2009 7 100 10. File amended tax return 2009 6 10. File amended tax return 2009 0 9. File amended tax return 2009 5 9. File amended tax return 2009 0 8. File amended tax return 2009 5 8. File amended tax return 2009 1 7. File amended tax return 2009 7 7. File amended tax return 2009 3 6. File amended tax return 2009 9 6. File amended tax return 2009 6 101 10. File amended tax return 2009 5 10. File amended tax return 2009 0 9. File amended tax return 2009 4 9. File amended tax return 2009 0 8. File amended tax return 2009 5 8. File amended tax return 2009 0 7. File amended tax return 2009 6 7. File amended tax return 2009 2 6. File amended tax return 2009 9 6. File amended tax return 2009 5 102 10. File amended tax return 2009 5 9. File amended tax return 2009 9 9. File amended tax return 2009 4 8. File amended tax return 2009 9 8. File amended tax return 2009 4 8. File amended tax return 2009 0 7. File amended tax return 2009 5 7. File amended tax return 2009 1 6. File amended tax return 2009 8 6. File amended tax return 2009 4 103 10. File amended tax return 2009 4 9. File amended tax return 2009 9 9. File amended tax return 2009 4 8. File amended tax return 2009 8 8. File amended tax return 2009 4 7. File amended tax return 2009 9 7. File amended tax return 2009 5 7. File amended tax return 2009 1 6. File amended tax return 2009 7 6. File amended tax return 2009 3 104 10. File amended tax return 2009 4 9. File amended tax return 2009 8 9. File amended tax return 2009 3 8. File amended tax return 2009 8 8. File amended tax return 2009 3 7. File amended tax return 2009 9 7. File amended tax return 2009 4 7. File amended tax return 2009 0 6. File amended tax return 2009 6 6. File amended tax return 2009 3 105 10. File amended tax return 2009 4 9. File amended tax return 2009 8 9. File amended tax return 2009 3 8. File amended tax return 2009 8 8. File amended tax return 2009 3 7. File amended tax return 2009 8 7. File amended tax return 2009 4 7. File amended tax return 2009 0 6. File amended tax return 2009 6 6. File amended tax return 2009 2 106 10. File amended tax return 2009 3 9. File amended tax return 2009 8 9. File amended tax return 2009 2 8. File amended tax return 2009 7 8. File amended tax return 2009 2 7. File amended tax return 2009 8 7. File amended tax return 2009 3 6. File amended tax return 2009 9 6. File amended tax return 2009 5 6. File amended tax return 2009 2 107 10. File amended tax return 2009 3 9. File amended tax return 2009 8 9. File amended tax return 2009 2 8. File amended tax return 2009 7 8. File amended tax return 2009 2 7. File amended tax return 2009 7 7. File amended tax return 2009 3 6. File amended tax return 2009 9 6. File amended tax return 2009 5 6. File amended tax return 2009 1 108 10. File amended tax return 2009 3 9. File amended tax return 2009 7 9. File amended tax return 2009 2 8. File amended tax return 2009 7 8. File amended tax return 2009 2 7. File amended tax return 2009 7 7. File amended tax return 2009 3 6. File amended tax return 2009 8 6. File amended tax return 2009 4 6. File amended tax return 2009 1 109 10. File amended tax return 2009 3 9. File amended tax return 2009 7 9. File amended tax return 2009 2 8. File amended tax return 2009 7 8. File amended tax return 2009 2 7. File amended tax return 2009 7 7. File amended tax return 2009 2 6. File amended tax return 2009 8 6. File amended tax return 2009 4 6. File amended tax return 2009 0 110 10. File amended tax return 2009 3 9. File amended tax return 2009 7 9. File amended tax return 2009 2 8. File amended tax return 2009 6 8. File amended tax return 2009 1 7. File amended tax return 2009 7 7. File amended tax return 2009 2 6. File amended tax return 2009 8 6. File amended tax return 2009 4 6. File amended tax return 2009 0 111 10. File amended tax return 2009 3 9. File amended tax return 2009 7 9. File amended tax return 2009 1 8. File amended tax return 2009 6 8. File amended tax return 2009 1 7. File amended tax return 2009 6 7. File amended tax return 2009 2 6. File amended tax return 2009 8 6. File amended tax return 2009 3 6. File amended tax return 2009 0 112 10. File amended tax return 2009 2 9. File amended tax return 2009 7 9. File amended tax return 2009 1 8. File amended tax return 2009 6 8. File amended tax return 2009 1 7. File amended tax return 2009 6 7. File amended tax return 2009 2 6. File amended tax return 2009 7 6. File amended tax return 2009 3 5. File amended tax return 2009 9 113 10. File amended tax return 2009 2 9. File amended tax return 2009 7 9. File amended tax return 2009 1 8. File amended tax return 2009 6 8. File amended tax return 2009 1 7. File amended tax return 2009 6 7. File amended tax return 2009 2 6. File amended tax return 2009 7 6. File amended tax return 2009 3 5. File amended tax return 2009 9 114 10. File amended tax return 2009 2 9. File amended tax return 2009 7 9. File amended tax return 2009 1 8. File amended tax return 2009 6 8. File amended tax return 2009 1 7. File amended tax return 2009 6 7. File amended tax return 2009 1 6. File amended tax return 2009 7 6. File amended tax return 2009 3 5. File amended tax return 2009 9 115+ 10. File amended tax return 2009 2 9. File amended tax return 2009 7 9. File amended tax return 2009 1 8. File amended tax return 2009 6 8. File amended tax return 2009 1 7. File amended tax return 2009 6 7. File amended tax return 2009 1 6. File amended tax return 2009 7 6. File amended tax return 2009 3 5. File amended tax return 2009 9 Appendix C. File amended tax return 2009 (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 amended tax return 2009 8 7. File amended tax return 2009 6 7. File amended tax return 2009 4 7. File amended tax return 2009 2 7. File amended tax return 2009 1 6. File amended tax return 2009 9 6. File amended tax return 2009 8 6. File amended tax return 2009 6 6. File amended tax return 2009 5 6. File amended tax return 2009 4 91 7. File amended tax return 2009 6 7. File amended tax return 2009 4 7. File amended tax return 2009 2 7. File amended tax return 2009 0 6. File amended tax return 2009 8 6. File amended tax return 2009 7 6. File amended tax return 2009 5 6. File amended tax return 2009 4 6. File amended tax return 2009 3 6. File amended tax return 2009 1 92 7. File amended tax return 2009 4 7. File amended tax return 2009 2 7. File amended tax return 2009 0 6. File amended tax return 2009 8 6. File amended tax return 2009 6 6. File amended tax return 2009 4 6. File amended tax return 2009 3 6. File amended tax return 2009 1 6. File amended tax return 2009 0 5. File amended tax return 2009 9 93 7. File amended tax return 2009 2 7. File amended tax return 2009 0 6. File amended tax return 2009 8 6. File amended tax return 2009 6 6. File amended tax return 2009 4 6. File amended tax return 2009 2 6. File amended tax return 2009 1 5. File amended tax return 2009 9 5. File amended tax return 2009 8 5. File amended tax return 2009 6 94 7. File amended tax return 2009 1 6. File amended tax return 2009 8 6. File amended tax return 2009 6 6. File amended tax return 2009 4 6. File amended tax return 2009 2 6. File amended tax return 2009 0 5. File amended tax return 2009 9 5. File amended tax return 2009 7 5. File amended tax return 2009 6 5. File amended tax return 2009 4 95 6. File amended tax return 2009 9 6. File amended tax return 2009 7 6. File amended tax return 2009 4 6. File amended tax return 2009 2 6. File amended tax return 2009 0 5. File amended tax return 2009 8 5. File amended tax return 2009 7 5. File amended tax return 2009 5 5. File amended tax return 2009 4 5. File amended tax return 2009 2 96 6. File amended tax return 2009 8 6. File amended tax return 2009 5 6. File amended tax return 2009 3 6. File amended tax return 2009 1 5. File amended tax return 2009 9 5. File amended tax return 2009 7 5. File amended tax return 2009 5 5. File amended tax return 2009 3 5. File amended tax return 2009 2 5. File amended tax return 2009 0 97 6. File amended tax return 2009 6 6. File amended tax return 2009 4 6. File amended tax return 2009 1 5. File amended tax return 2009 9 5. File amended tax return 2009 7 5. File amended tax return 2009 5 5. File amended tax return 2009 3 5. File amended tax return 2009 2 5. File amended tax return 2009 0 4. File amended tax return 2009 9 98 6. File amended tax return 2009 5 6. File amended tax return 2009 3 6. File amended tax return 2009 0 5. File amended tax return 2009 8 5. File amended tax return 2009 6 5. File amended tax return 2009 4 5. File amended tax return 2009 2 5. File amended tax return 2009 0 4. File amended tax return 2009 8 4. File amended tax return 2009 7 99 6. File amended tax return 2009 4 6. File amended tax return 2009 1 5. File amended tax return 2009 9 5. File amended tax return 2009 6 5. File amended tax return 2009 4 5. File amended tax return 2009 2 5. File amended tax return 2009 0 4. File amended tax return 2009 9 4. File amended tax return 2009 7 4. File amended tax return 2009 5 100 6. File amended tax return 2009 3 6. File amended tax return 2009 0 5. File amended tax return 2009 8 5. File amended tax return 2009 5 5. File amended tax return 2009 3 5. File amended tax return 2009 1 4. File amended tax return 2009 9 4. File amended tax return 2009 7 4. File amended tax return 2009 5 4. File amended tax return 2009 4 101 6. File amended tax return 2009 2 5. File amended tax return 2009 9 5. File amended tax return 2009 6 5. File amended tax return 2009 4 5. File amended tax return 2009 2 5. File amended tax return 2009 0 4. File amended tax return 2009 8 4. File amended tax return 2009 6 4. File amended tax return 2009 4 4. File amended tax return 2009 2 102 6. File amended tax return 2009 1 5. File amended tax return 2009 8 5. File amended tax return 2009 5 5. File amended tax return 2009 3 5. File amended tax return 2009 1 4. File amended tax return 2009 8 4. File amended tax return 2009 6 4. File amended tax return 2009 4 4. File amended tax return 2009 3 4. File amended tax return 2009 1 103 6. File amended tax return 2009 0 5. File amended tax return 2009 7 5. File amended tax return 2009 4 5. File amended tax return 2009 2 5. File amended tax return 2009 0 4. File amended tax return 2009 7 4. File amended tax return 2009 5 4. File amended tax return 2009 3 4. File amended tax return 2009 1 4. File amended tax return 2009 0 104 5. File amended tax return 2009 9 5. File amended tax return 2009 6 5. File amended tax return 2009 4 5. File amended tax return 2009 1 4. File amended tax return 2009 9 4. File amended tax return 2009 6 4. File amended tax return 2009 4 4. File amended tax return 2009 2 4. File amended tax return 2009 0 3. File amended tax return 2009 8 105 5. File amended tax return 2009 9 5. File amended tax return 2009 6 5. File amended tax return 2009 3 5. File amended tax return 2009 0 4. File amended tax return 2009 8 4. File amended tax return 2009 5 4. File amended tax return 2009 3 4. File amended tax return 2009 1 3. File amended tax return 2009 9 3. File amended tax return 2009 7 106 5. File amended tax return 2009 8 5. File amended tax return 2009 5 5. File amended tax return 2009 2 4. File amended tax return 2009 9 4. File amended tax return 2009 7 4. File amended tax return 2009 5 4. File amended tax return 2009 2 4. File amended tax return 2009 0 3. File amended tax return 2009 8 3. File amended tax return 2009 6 107 5. File amended tax return 2009 8 5. File amended tax return 2009 4 5. File amended tax return 2009 1 4. File amended tax return 2009 9 4. File amended tax return 2009 6 4. File amended tax return 2009 4 4. File amended tax return 2009 2 3. File amended tax return 2009 9 3. File amended tax return 2009 7 3. File amended tax return 2009 5 108 5. File amended tax return 2009 7 5. File amended tax return 2009 4 5. File amended tax return 2009 1 4. File amended tax return 2009 8 4. File amended tax return 2009 6 4. File amended tax return 2009 3 4. File amended tax return 2009 1 3. File amended tax return 2009 9 3. File amended tax return 2009 7 3. File amended tax return 2009 5 109 5. File amended tax return 2009 7 5. File amended tax return 2009 3 5. File amended tax return 2009 0 4. File amended tax return 2009 8 4. File amended tax return 2009 5 4. File amended tax return 2009 3 4. File amended tax return 2009 0 3. File amended tax return 2009 8 3. File amended tax return 2009 6 3. File amended tax return 2009 4 110 5. File amended tax return 2009 6 5. File amended tax return 2009 3 5. File amended tax return 2009 0 4. File amended tax return 2009 7 4. File amended tax return 2009 5 4. File amended tax return 2009 2 4. File amended tax return 2009 0 3. File amended tax return 2009 8 3. File amended tax return 2009 5 3. File amended tax return 2009 3 111 5. File amended tax return 2009 6 5. File amended tax return 2009 3 5. File amended tax return 2009 0 4. File amended tax return 2009 7 4. File amended tax return 2009 4 4. File amended tax return 2009 2 3. File amended tax return 2009 9 3. File amended tax return 2009 7 3. File amended tax return 2009 5 3. File amended tax return 2009 3 112 5. File amended tax return 2009 6 5. File amended tax return 2009 3 4. File amended tax return 2009 9 4. File amended tax return 2009 7 4. File amended tax return 2009 4 4. File amended tax return 2009 1 3. File amended tax return 2009 9 3. File amended tax return 2009 7 3. File amended tax return 2009 5 3. File amended tax return 2009 2 113 5. File amended tax return 2009 6 5. File amended tax return 2009 2 4. File amended tax return 2009 9 4. File amended tax return 2009 6 4. File amended tax return 2009 4 4. File amended tax return 2009 1 3. File amended tax return 2009 9 3. File amended tax return 2009 6 3. File amended tax return 2009 4 3. File amended tax return 2009 2 114 5. File amended tax return 2009 6 5. File amended tax return 2009 2 4. File amended tax return 2009 9 4. File amended tax return 2009 6 4. File amended tax return 2009 3 4. File amended tax return 2009 1 3. File amended tax return 2009 9 3. File amended tax return 2009 6 3. File amended tax return 2009 4 3. File amended tax return 2009 2 115+ 5. File amended tax return 2009 5 5. File amended tax return 2009 2 4. File amended tax return 2009 9 4. File amended tax return 2009 6 4. File amended tax return 2009 3 4. File amended tax return 2009 1 3. File amended tax return 2009 8 3. File amended tax return 2009 6 3. File amended tax return 2009 4 3. File amended tax return 2009 1 Appendix C. File amended tax return 2009 (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 amended tax return 2009 2 4. File amended tax return 2009 1 3. File amended tax return 2009 9 3. File amended tax return 2009 8 3. File amended tax return 2009 7 3. File amended tax return 2009 5 3. File amended tax return 2009 4 3. File amended tax return 2009 3 3. File amended tax return 2009 3 3. File amended tax return 2009 2 101 4. File amended tax return 2009 1 3. File amended tax return 2009 9 3. File amended tax return 2009 7 3. File amended tax return 2009 6 3. File amended tax return 2009 5 3. File amended tax return 2009 4 3. File amended tax return 2009 2 3. File amended tax return 2009 1 3. File amended tax return 2009 1 3. File amended tax return 2009 0 102 3. File amended tax return 2009 9 3. File amended tax return 2009 7 3. File amended tax return 2009 6 3. File amended tax return 2009 4 3. File amended tax return 2009 3 3. File amended tax return 2009 2 3. File amended tax return 2009 1 3. File amended tax return 2009 0 2. File amended tax return 2009 9 2. File amended tax return 2009 8 103 3. File amended tax return 2009 8 3. File amended tax return 2009 6 3. File amended tax return 2009 4 3. File amended tax return 2009 3 3. File amended tax return 2009 2 3. File amended tax return 2009 0 2. File amended tax return 2009 9 2. File amended tax return 2009 8 2. File amended tax return 2009 7 2. File amended tax return 2009 6 104 3. File amended tax return 2009 7 3. File amended tax return 2009 5 3. File amended tax return 2009 3 3. File amended tax return 2009 2 3. File amended tax return 2009 0 2. File amended tax return 2009 9 2. File amended tax return 2009 7 2. File amended tax return 2009 6 2. File amended tax return 2009 5 2. File amended tax return 2009 4 105 3. File amended tax return 2009 5 3. File amended tax return 2009 4 3. File amended tax return 2009 2 3. File amended tax return 2009 0 2. File amended tax return 2009 9 2. File amended tax return 2009 7 2. File amended tax return 2009 6 2. File amended tax return 2009 5 2. File amended tax return 2009 4 2. File amended tax return 2009 3 106 3. File amended tax return 2009 4 3. File amended tax return 2009 2 3. File amended tax return 2009 1 2. File amended tax return 2009 9 2. File amended tax return 2009 7 2. File amended tax return 2009 6 2. File amended tax return 2009 4 2. File amended tax return 2009 3 2. File amended tax return 2009 2 2. File amended tax return 2009 1 107 3. File amended tax return 2009 3 3. File amended tax return 2009 1 3. File amended tax return 2009 0 2. File amended tax return 2009 8 2. File amended tax return 2009 6 2. File amended tax return 2009 5 2. File amended tax return 2009 3 2. File amended tax return 2009 2 2. File amended tax return 2009 1 2. File amended tax return 2009 0 108 3. File amended tax return 2009 3 3. File amended tax return 2009 1 2. File amended tax return 2009 9 2. File amended tax return 2009 7 2. File amended tax return 2009 5 2. File amended tax return 2009 4 2. File amended tax return 2009 2 2. File amended tax return 2009 1 1. File amended tax return 2009 9 1. File amended tax return 2009 8 109 3. File amended tax return 2009 2 3. File amended tax return 2009 0 2. File amended tax return 2009 8 2. File amended tax return 2009 6 2. File amended tax return 2009 4 2. File amended tax return 2009 3 2. File amended tax return 2009 1 2. File amended tax return 2009 0 1. File amended tax return 2009 8 1. File amended tax return 2009 7 110 3. File amended tax return 2009 1 2. File amended tax return 2009 9 2. File amended tax return 2009 7 2. File amended tax return 2009 5 2. File amended tax return 2009 3 2. File amended tax return 2009 2 2. File amended tax return 2009 0 1. File amended tax return 2009 9 1. File amended tax return 2009 7 1. File amended tax return 2009 6 111 3. File amended tax return 2009 1 2. File amended tax return 2009 9 2. File amended tax return 2009 7 2. File amended tax return 2009 5 2. File amended tax return 2009 3 2. File amended tax return 2009 1 1. File amended tax return 2009 9 1. File amended tax return 2009 8 1. File amended tax return 2009 6 1. File amended tax return 2009 5 112 3. File amended tax return 2009 0 2. File amended tax return 2009 8 2. File amended tax return 2009 6 2. File amended tax return 2009 4 2. File amended tax return 2009 2 2. File amended tax return 2009 0 1. File amended tax return 2009 9 1. File amended tax return 2009 7 1. File amended tax return 2009 5 1. File amended tax return 2009 4 113 3. File amended tax return 2009 0 2. File amended tax return 2009 8 2. File amended tax return 2009 6 2. File amended tax return 2009 4 2. File amended tax return 2009 2 2. File amended tax return 2009 0 1. File amended tax return 2009 8 1. File amended tax return 2009 6 1. File amended tax return 2009 5 1. File amended tax return 2009 3 114 3. File amended tax return 2009 0 2. File amended tax return 2009 7 2. File amended tax return 2009 5 2. File amended tax return 2009 3 2. File amended tax return 2009 1 1. File amended tax return 2009 9 1. File amended tax return 2009 8 1. File amended tax return 2009 6 1. File amended tax return 2009 4 1. File amended tax return 2009 3 115+ 2. File amended tax return 2009 9 2. File amended tax return 2009 7 2. File amended tax return 2009 5 2. File amended tax return 2009 3 2. File amended tax return 2009 1 1. File amended tax return 2009 9 1. File amended tax return 2009 7 1. File amended tax return 2009 5 1. File amended tax return 2009 4 1. File amended tax return 2009 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 amended tax return 2009 5 1. File amended tax return 2009 4 1. File amended tax return 2009 3 1. File amended tax return 2009 2 1. File amended tax return 2009 1 1. File amended tax return 2009 1         111 1. File amended tax return 2009 4 1. File amended tax return 2009 2 1. File amended tax return 2009 1 1. File amended tax return 2009 1 1. File amended tax return 2009 0 1. File amended tax return 2009 0         112 1. File amended tax return 2009 3 1. File amended tax return 2009 1 1. File amended tax return 2009 0 1. File amended tax return 2009 0 1. File amended tax return 2009 0 1. File amended tax return 2009 0         113 1. File amended tax return 2009 2 1. File amended tax return 2009 1 1. File amended tax return 2009 0 1. File amended tax return 2009 0 1. File amended tax return 2009 0 1. File amended tax return 2009 0         114 1. File amended tax return 2009 1 1. File amended tax return 2009 0 1. File amended tax return 2009 0 1. File amended tax return 2009 0 1. File amended tax return 2009 0 1. File amended tax return 2009 0         115+ 1. File amended tax return 2009 1 1. File amended tax return 2009 0 1. File amended tax return 2009 0 1. File amended tax return 2009 0 1. File amended tax return 2009 0 1. File amended tax return 2009 0         Appendix C. File amended tax return 2009 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 amended tax return 2009 4 93 9. File amended tax return 2009 6 71 26. File amended tax return 2009 5 94 9. File amended tax return 2009 1 72 25. File amended tax return 2009 6 95 8. File amended tax return 2009 6 73 24. File amended tax return 2009 7 96 8. File amended tax return 2009 1 74 23. File amended tax return 2009 8 97 7. File amended tax return 2009 6 75 22. File amended tax return 2009 9 98 7. File amended tax return 2009 1 76 22. File amended tax return 2009 0 99 6. File amended tax return 2009 7 77 21. File amended tax return 2009 2 100 6. File amended tax return 2009 3 78 20. File amended tax return 2009 3 101 5. File amended tax return 2009 9 79 19. File amended tax return 2009 5 102 5. File amended tax return 2009 5 80 18. File amended tax return 2009 7 103 5. File amended tax return 2009 2 81 17. File amended tax return 2009 9 104 4. File amended tax return 2009 9 82 17. File amended tax return 2009 1 105 4. File amended tax return 2009 5 83 16. File amended tax return 2009 3 106 4. File amended tax return 2009 2 84 15. File amended tax return 2009 5 107 3. File amended tax return 2009 9 85 14. File amended tax return 2009 8 108 3. File amended tax return 2009 7 86 14. File amended tax return 2009 1 109 3. File amended tax return 2009 4 87 13. File amended tax return 2009 4 110 3. File amended tax return 2009 1 88 12. File amended tax return 2009 7 111 2. File amended tax return 2009 9 89 12. File amended tax return 2009 0 112 2. File amended tax return 2009 6 90 11. File amended tax return 2009 4 113 2. File amended tax return 2009 4 91 10. File amended tax return 2009 8 114 2. File amended tax return 2009 1 92 10. 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