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How To File 2009 Taxes In 2013

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How To File 2009 Taxes In 2013

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

The Internal Revenue Service has released to the public its newly updated operating procedures for the Tax Exempt Bonds Voluntary Closing Agreement Program (TEB VCAP) under Section 7.2.3 of the Internal Revenue Manual. New to this release are detailed procedures on the resolution standards available to governmental issuers requesting to correct certain types of identified violations promptly following the occurrence of the violation. “I appreciate the recent work of the Advisory Committee on Tax Exempt and Government Entities and all the comments we received in response to Notice 2008-31 that contributed to the development of these resolution standards,” said Clifford J. Gannett, Director, Tax Exempt Bonds.

TEB VCAP is intended to encourage issuers and other parties to a tax-exempt bond or tax credit bond transaction to exercise due diligence in complying with applicable federal tax laws and to provide a vehicle to correct violations as expeditiously as possible. “Through greater transparency of our voluntary resolution methodologies, we hope to promote increased due diligence reviews by issuers and other parties to ensure that violations are timely identified and resolved,” said Steven A. Chamberlin, Manager, Tax Exempt Bonds Compliance and Program Management.

The new standards provide resolution terms and methodologies to correct eight different violations, including excessive nonqualified use, impermissible advance refundings, and arbitrage violations due to failures to timely reinvest proceeds into U.S. Treasury Securities - State and Local Government Series. TEB expects to periodically release resolution standards for additional types of violations over time.

The updated TEB VCAP procedures also include administrative updates reflecting organizational changes, the expansion of TEB VCAP to encompass violations relating to tax credit bonds, and the streamlining of the case development process to increase overall case processing efficiencies.

TEB has also recently updated its operating procedures for classification, examination, bondholder referrals, quality review, and customer education and outreach programs.  These procedures will be publicly released in the near future as revisions to the IRM.

Page Last Reviewed or Updated: 08-Jan-2014

The How To File 2009 Taxes In 2013

How to file 2009 taxes in 2013 Publication 1212 - Main Content Table of Contents Definitions Debt Instruments on the OID List Debt Instruments Not on the OID List Information for Brokers and Other MiddlemenShort-Term Obligations Redeemed at Maturity Long-Term Debt Instruments Certificates of Deposit Bearer Bonds and Coupons Backup Withholding Information for Owners of OID Debt InstrumentsExceptions. How to file 2009 taxes in 2013 Adjustment for premium. How to file 2009 taxes in 2013 Adjustment for acquisition premium. How to file 2009 taxes in 2013 Adjustment for market discount. How to file 2009 taxes in 2013 Form 1099-OID How To Report OID Figuring OID on Long-Term Debt Instruments Figuring OID on Stripped Bonds and Coupons How To Get Tax HelpLow Income Taxpayer Clinics Definitions The following terms are used throughout this publication. How to file 2009 taxes in 2013 “Original issue discount” is defined first. How to file 2009 taxes in 2013 The other terms are listed alphabetically. How to file 2009 taxes in 2013 Original issue discount (OID). How to file 2009 taxes in 2013   OID is a form of interest. How to file 2009 taxes in 2013 It is the excess of a debt instrument's stated redemption price at maturity over its issue price (acquisition price for a stripped bond or coupon). How to file 2009 taxes in 2013 Zero coupon bonds and debt instruments that pay no stated interest until maturity are examples of debt instruments that have OID. How to file 2009 taxes in 2013 Accrual period. How to file 2009 taxes in 2013   An accrual period is an interval of time used to measure OID. How to file 2009 taxes in 2013 The length of an accrual period can be 6 months, a year, or some other period, depending on when the debt instrument was issued. How to file 2009 taxes in 2013 Acquisition premium. How to file 2009 taxes in 2013   Acquisition premium is the excess of a debt instrument's adjusted basis immediately after purchase, including purchase at original issue, over the debt instrument's adjusted issue price at that time. How to file 2009 taxes in 2013 A debt instrument does not have acquisition premium, however, if the debt instrument was purchased at a premium. How to file 2009 taxes in 2013 See Premium, later. How to file 2009 taxes in 2013 Adjusted issue price. How to file 2009 taxes in 2013   The adjusted issue price of a debt instrument at the beginning of an accrual period is used to figure the OID allocable to that period. How to file 2009 taxes in 2013 In general, the adjusted issue price at the beginning of the debt instrument's first accrual period is its issue price. How to file 2009 taxes in 2013 The adjusted issue price at the beginning of any subsequent accrual period is the sum of the issue price and all the OID includible in income before that accrual period minus any payment previously made on the debt instrument, other than a payment of qualified stated interest. How to file 2009 taxes in 2013 Debt instrument. How to file 2009 taxes in 2013   The term “debt instrument” means any instrument or contractual arrangement that constitutes indebtedness under general principles of federal income tax law (including, for example, a bond, debenture, note, certificate, or other evidence of indebtedness). How to file 2009 taxes in 2013 It generally does not include an annuity contract. How to file 2009 taxes in 2013 Issue price. How to file 2009 taxes in 2013   For debt instruments listed in Section I-A and Section I-B, the issue price generally is the initial offering price to the public (excluding bond houses and brokers) at which a substantial amount of these instruments was sold. How to file 2009 taxes in 2013 Market discount. How to file 2009 taxes in 2013   Market discount arises when a debt instrument purchased in the secondary market has decreased in value since its issue date, generally because of an increase in interest rates. How to file 2009 taxes in 2013 An OID debt instrument has market discount if your adjusted basis in the debt instrument immediately after you acquired it (usually its purchase price) was less than the debt instrument's issue price plus the total OID that accrued before you acquired it. How to file 2009 taxes in 2013 The market discount is the difference between the issue price plus accrued OID and your adjusted basis. How to file 2009 taxes in 2013 Premium. How to file 2009 taxes in 2013   A debt instrument is purchased at a premium if its adjusted basis immediately after purchase is greater than the total of all amounts payable on the debt instrument after the purchase date, other than qualified stated interest. How to file 2009 taxes in 2013 The premium is the excess of the adjusted basis over the payable amounts. How to file 2009 taxes in 2013 See Publication 550 for information on the tax treatment of bond premium. How to file 2009 taxes in 2013 Qualified stated interest. How to file 2009 taxes in 2013   In general, qualified stated interest is stated interest that is unconditionally payable in cash or property (other than debt instruments of the issuer) at least annually over the term of the debt instrument at a single fixed rate. How to file 2009 taxes in 2013 Stated redemption price at maturity. How to file 2009 taxes in 2013   A debt instrument's stated redemption price at maturity is the sum of all amounts (principal and interest) payable on the debt instrument other than qualified stated interest. How to file 2009 taxes in 2013 Yield to maturity (YTM). How to file 2009 taxes in 2013   In general, the YTM is the discount rate that, when used in figuring the present value of all principal and interest payments, produces an amount equal to the issue price of the debt instrument. How to file 2009 taxes in 2013 The YTM is generally shown on the face of the debt instrument or in the literature you receive from your broker. How to file 2009 taxes in 2013 If you do not have this information, consult your broker, tax advisor, or the issuer. How to file 2009 taxes in 2013 Debt Instruments on the OID List The OID list on the IRS website can be used by brokers and other middlemen to prepare information returns. How to file 2009 taxes in 2013 If you own a listed debt instrument, you generally should not rely on the information in the OID list to determine (or compare) the OID to be reported on your tax return. How to file 2009 taxes in 2013 The OID amounts listed are figured without reference to the price or date at which you acquired the debt instrument. How to file 2009 taxes in 2013 For information about determining the OID to be reported on your tax return, see the instructions for figuring OID under Information for Owners of OID Debt Instruments, later. How to file 2009 taxes in 2013 The following discussions explain what information is contained in each section of the list. How to file 2009 taxes in 2013 Section I. How to file 2009 taxes in 2013   This section contains publicly offered, long-term debt instruments. How to file 2009 taxes in 2013 Section I-A: Corporate Debt Instruments Issued Before 1985. How to file 2009 taxes in 2013 Section I-B: Corporate Debt Instruments Issued After 1984. How to file 2009 taxes in 2013 Section I-C: Inflation-Indexed Debt Instruments. How to file 2009 taxes in 2013 For each publicly offered debt instrument in Section I, the list contains the following information. How to file 2009 taxes in 2013 The name of the issuer. How to file 2009 taxes in 2013 The Committee on Uniform Security Identification Procedures (CUSIP) number. How to file 2009 taxes in 2013 The issue date. How to file 2009 taxes in 2013 The maturity date. How to file 2009 taxes in 2013 The issue price expressed as a percent of principal or of stated redemption price at maturity. How to file 2009 taxes in 2013 The annual stated or coupon interest rate. How to file 2009 taxes in 2013 (This rate is shown as 0. How to file 2009 taxes in 2013 00 if no annual interest payments are provided. How to file 2009 taxes in 2013 ) The yield to maturity will be added to Section I-B for bonds issued after December 31, 2006. How to file 2009 taxes in 2013 The total OID accrued up to January 1 of a calendar year. How to file 2009 taxes in 2013 (This information is not available for every instrument. How to file 2009 taxes in 2013 ) For long-term debt instruments issued after July 1, 1982, the daily OID for the accrual periods falling in a calendar year and a subsequent year. How to file 2009 taxes in 2013 The total OID per $1,000 of principal or maturity value for a calendar year and a subsequent year. How to file 2009 taxes in 2013 Section II. How to file 2009 taxes in 2013   This section contains stripped coupons and principal components of U. How to file 2009 taxes in 2013 S. How to file 2009 taxes in 2013 Treasury and Government-Sponsored Enterprise debt instruments. How to file 2009 taxes in 2013 These stripped components are available through the Department of the Treasury's Separate Trading of Registered Interest and Principal of Securities (STRIPS) program and government-sponsored enterprises such as the Resolution Funding Corporation. How to file 2009 taxes in 2013 This section also includes debt instruments backed by U. How to file 2009 taxes in 2013 S. How to file 2009 taxes in 2013 Treasury securities that represent ownership interests in those securities. How to file 2009 taxes in 2013   The obligations listed in Section II are arranged by maturity date. How to file 2009 taxes in 2013 The amounts listed are the total OID for a calendar year per $1,000 of redemption price. How to file 2009 taxes in 2013 Section III. How to file 2009 taxes in 2013   This section contains short-term discount obligations. How to file 2009 taxes in 2013 Section III-A: Short-Term U. How to file 2009 taxes in 2013 S. How to file 2009 taxes in 2013 Treasury Bills. How to file 2009 taxes in 2013 Section III-B: Federal Home Loan Banks. How to file 2009 taxes in 2013 Section III-C: Federal National Mortgage Association. How to file 2009 taxes in 2013 Section III-D: Federal Farm Credit Banks. How to file 2009 taxes in 2013 Section III-E: Federal Home Loan Mortgage Corporation. How to file 2009 taxes in 2013 Section III-F: Federal Agricultural Mortgage Corporation. How to file 2009 taxes in 2013    Information that supplements Section III-A is available on the Internet at http://www. How to file 2009 taxes in 2013 treasurydirect. How to file 2009 taxes in 2013 gov/tdhome. How to file 2009 taxes in 2013 htm. How to file 2009 taxes in 2013   The short-term obligations listed in this section are arranged by maturity date. How to file 2009 taxes in 2013 For each obligation, the list contains the CUSIP number, maturity date, issue date, issue price (expressed as a percent of principal), and discount to be reported as interest for a calendar year per $1,000 of redemption price. How to file 2009 taxes in 2013 Brokers and other middlemen should rely on the issue price information in Section III only if they are unable to determine the price actually paid by the owner. How to file 2009 taxes in 2013 Debt Instruments Not on the OID List The list of debt instruments discussed earlier does not contain the following items. How to file 2009 taxes in 2013 U. How to file 2009 taxes in 2013 S. How to file 2009 taxes in 2013 savings bonds. How to file 2009 taxes in 2013 Certificates of deposit and other face-amount certificates issued at a discount, including syndicated certificates of deposit. How to file 2009 taxes in 2013 Obligations issued by tax-exempt organizations. How to file 2009 taxes in 2013 OID debt instruments that matured or were entirely called by the issuer before the tables were posted on the IRS website. How to file 2009 taxes in 2013 Mortgage-backed securities and mortgage participation certificates. How to file 2009 taxes in 2013 Long-term OID debt instruments issued before May 28, 1969. How to file 2009 taxes in 2013 Short-term obligations, other than the obligations listed in Section III. How to file 2009 taxes in 2013 Debt instruments issued at a discount by states or their political subdivisions. How to file 2009 taxes in 2013 REMIC regular interests and CDOs. How to file 2009 taxes in 2013 Commercial paper and banker's acceptances issued at a discount. How to file 2009 taxes in 2013 Obligations issued at a discount by individuals. How to file 2009 taxes in 2013 Foreign obligations not traded in the United States and obligations not issued in the United States. How to file 2009 taxes in 2013 Information for Brokers and Other Middlemen The following discussions contain specific instructions for brokers and middlemen who hold or redeem a debt instrument for the owner. How to file 2009 taxes in 2013 In general, you must file a Form 1099 for the debt instrument if the interest or OID to be included in the owner's income for a calendar year totals $10 or more. How to file 2009 taxes in 2013 You also must file a Form 1099 if you were required to deduct and withhold tax, even if the interest or OID is less than $10. How to file 2009 taxes in 2013 See Backup Withholding, later. How to file 2009 taxes in 2013 If you must file a Form 1099, furnish a copy to the owner of the debt instrument by January 31 in the year it is due. How to file 2009 taxes in 2013 File all your Forms 1099 with the IRS, accompanied by Form 1096, by February 28 in the year it is due (March 31 if you file electronically). How to file 2009 taxes in 2013 Electronic payee statements. How to file 2009 taxes in 2013   You can issue Form 1099-OID electronically with the consent of the recipient. How to file 2009 taxes in 2013 More information. How to file 2009 taxes in 2013   For more information, including penalties for failure to file (or furnish) required information returns or statements, see the General Instructions for Certain Information Returns (Forms 1098, 1099, 3921, 3922, 5498, and W-2G) for the appropriate calendar year. How to file 2009 taxes in 2013 Short-Term Obligations Redeemed at Maturity If you redeem a short-term discount obligation for the owner at maturity, you must report the discount as interest on Form 1099-INT. How to file 2009 taxes in 2013 To figure the discount, use the purchase price shown on the owner's copy of the purchase confirmation receipt or similar record, or the price shown in your transaction records. How to file 2009 taxes in 2013 If you sell the obligation for the owner before maturity, you must file Form 1099-B to reflect the gross proceeds to the seller. How to file 2009 taxes in 2013 Do not report the accrued discount to the date of sale on either Form 1099-INT or Form 1099-OID. How to file 2009 taxes in 2013 If the owner's purchase price cannot be determined, figure the discount as if the owner had purchased the obligation at its original issue price. How to file 2009 taxes in 2013 A special rule is used to determine the original issue price for information reporting on U. How to file 2009 taxes in 2013 S. How to file 2009 taxes in 2013 Treasury bills (T-bills) listed in Section III-A. How to file 2009 taxes in 2013 Under this rule, you treat as the original issue price of the T-bill the noncompetitive (weighted average of accepted auction bids) discount price for the longest-maturity T-bill maturing on the same date as the T-bill being redeemed. How to file 2009 taxes in 2013 This noncompetitive discount price is the issue price (expressed as a percent of principal) shown in Section III-A. How to file 2009 taxes in 2013 A similar rule is used to figure the discount on short-term discount obligations issued by the organizations listed in Section III-B through Section III-F. How to file 2009 taxes in 2013 Example 1. How to file 2009 taxes in 2013 There are 13-week and 26-week T-bills maturing on the same date as the T-bill being redeemed. How to file 2009 taxes in 2013 The price actually paid by the owner cannot be established by owner or middleman records. How to file 2009 taxes in 2013 You treat as the issue price of the T-bill the noncompetitive discount price (expressed as a percent of principal) shown in Section III-A for a 26-week bill maturing on the same date as the T-bill redeemed. How to file 2009 taxes in 2013 The interest you report on Form 1099-INT is the OID (per $1,000 of principal) shown in Section III-A for that obligation. How to file 2009 taxes in 2013 Long-Term Debt Instruments If you hold a long-term OID debt instrument as a nominee for the true owner, you generally must file Form 1099-OID. How to file 2009 taxes in 2013 For this purpose, you can rely on Section I of the OID list to determine the following information. How to file 2009 taxes in 2013 Whether a debt instrument has OID. How to file 2009 taxes in 2013 The OID to be reported on the Form 1099-OID. How to file 2009 taxes in 2013 In general, you must report OID on publicly offered, long-term debt instruments listed in Section I. How to file 2009 taxes in 2013 You also can report OID on other long-term debt instruments. How to file 2009 taxes in 2013 Form 1099-OID. How to file 2009 taxes in 2013   On Form 1099-OID for a calendar year show the following information. How to file 2009 taxes in 2013 Box 1. How to file 2009 taxes in 2013 The OID for the actual dates the owner held the debt instruments during a calendar year. How to file 2009 taxes in 2013 To determine this amount, see Figuring OID, next. How to file 2009 taxes in 2013 Box 2. How to file 2009 taxes in 2013 The qualified stated interest paid or credited during the calendar year. How to file 2009 taxes in 2013 Interest reported here is not reported on Form 1099-INT. How to file 2009 taxes in 2013 The qualified stated interest on Treasury inflation-protected securities may be reported on Form 1099-INT in box 3 instead. How to file 2009 taxes in 2013 Box 3. How to file 2009 taxes in 2013 Any interest or principal forfeited because of an early withdrawal that the owner can deduct from gross income. How to file 2009 taxes in 2013 Do not reduce the amounts in boxes 1 and 2 by the forfeiture. How to file 2009 taxes in 2013 Box 4. How to file 2009 taxes in 2013 Any backup withholding for this debt instrument. How to file 2009 taxes in 2013 Box 7. How to file 2009 taxes in 2013 The CUSIP number, if any. How to file 2009 taxes in 2013 If there is no CUSIP number, give a description of the debt instrument, including the abbreviation for the stock exchange, the abbreviation used by the stock exchange for the issuer, the coupon rate, and the year of maturity (for example, NYSE XYZ 12. How to file 2009 taxes in 2013 50 2006). How to file 2009 taxes in 2013 If the issuer of the debt instrument is other than the payer, show the name of the issuer in this box. How to file 2009 taxes in 2013 Box 8. How to file 2009 taxes in 2013 The OID on a U. How to file 2009 taxes in 2013 S. How to file 2009 taxes in 2013 Treasury obligation for the part of the year the owner held the debt instrument. How to file 2009 taxes in 2013 Box 9. How to file 2009 taxes in 2013 Investment expenses passed on to holders of a single-class REMIC. How to file 2009 taxes in 2013 Boxes 10-12. How to file 2009 taxes in 2013 Use to report any state income tax withheld for this debt instrument. How to file 2009 taxes in 2013 Figuring OID. How to file 2009 taxes in 2013   You can determine the OID on a long-term debt instrument by using either of the following. How to file 2009 taxes in 2013 Section I of the OID list. How to file 2009 taxes in 2013 The income tax regulations. How to file 2009 taxes in 2013 Using Section I. How to file 2009 taxes in 2013   If the owner held the debt instrument for the entire calendar year, report the OID shown in Section I for the calendar year. How to file 2009 taxes in 2013 Because OID is listed for each $1,000 of stated redemption price at maturity, you must adjust the listed amount to reflect the debt instrument's actual stated redemption price at maturity. How to file 2009 taxes in 2013 For example, if the debt instrument's stated redemption price at maturity is $500, report one-half the listed OID. How to file 2009 taxes in 2013   If the owner held the debt instrument for less than the entire calendar year, figure the OID to report as follows. How to file 2009 taxes in 2013 Look up the daily OID for the first accrual period in the calendar year during which the owner held the debt instrument. How to file 2009 taxes in 2013 Multiply the daily OID by the number of days the owner held the debt instrument during that accrual period. How to file 2009 taxes in 2013 Repeat steps (1) and (2) for any remaining accrual periods for the year during which the owner held the debt instrument. How to file 2009 taxes in 2013 Add the results in steps (2) and (3) to determine the owner's OID per $1,000 of stated redemption price at maturity. How to file 2009 taxes in 2013 If necessary, adjust the OID in (4) to reflect the debt instrument's stated redemption price at maturity. How to file 2009 taxes in 2013 Report the result on Form 1099-OID in box 1. How to file 2009 taxes in 2013 Using the income tax regulations. How to file 2009 taxes in 2013   Instead of using Section I to figure OID, you can use the regulations under sections 1272 through 1275 of the Internal Revenue Code. How to file 2009 taxes in 2013 For example, under the regulations, you can use monthly accrual periods in figuring OID for a debt instrument issued after April 3, 1994, that provides for monthly payments. How to file 2009 taxes in 2013 (If you use Section I-B, the OID is figured using 6-month accrual periods. How to file 2009 taxes in 2013 )   For a general explanation of the rules for figuring OID under the regulations, see Figuring OID on Long-Term Debt Instruments under Information for Owners of OID Debt Instruments, later. How to file 2009 taxes in 2013 Certificates of Deposit If you hold a bank certificate of deposit (CD) as a nominee, you must determine whether the CD has OID and any OID includible in the income of the owner. How to file 2009 taxes in 2013 You must file an information return showing the reportable interest and OID, if any, on the CD. How to file 2009 taxes in 2013 These rules apply whether or not you sold the CD to the owner. How to file 2009 taxes in 2013 Report OID on a CD in the same way as OID on other debt instruments. How to file 2009 taxes in 2013 See Short-Term Obligations Redeemed at Maturity and Long-Term Debt Instruments, earlier. How to file 2009 taxes in 2013 Bearer Bonds and Coupons If a coupon from a bearer bond is presented to you for collection before the bond matures, you generally must report the interest on Form 1099-INT. How to file 2009 taxes in 2013 However, do not report the interest if either of the following apply. How to file 2009 taxes in 2013 You hold the bond as a nominee for the true owner. How to file 2009 taxes in 2013 The payee is a foreign person. How to file 2009 taxes in 2013 See Payments to foreign person under Backup Withholding, later. How to file 2009 taxes in 2013 Because you cannot assume the presenter of the coupon also owns the bond, you should not report OID on the bond on Form 1099-OID. How to file 2009 taxes in 2013 The coupon may have been “stripped” (separated) from the bond and separately purchased. How to file 2009 taxes in 2013 However, if a long-term bearer bond on the OID list is presented to you for redemption upon call or maturity, you should prepare a Form 1099-OID showing the OID for that calendar year, as well as any coupon interest payments collected at the time of redemption. How to file 2009 taxes in 2013 Backup Withholding If you report OID on Form 1099-OID or interest on Form 1099-INT for a calendar year, you may be required to apply backup withholding to the reportable payment at a rate of 28%. How to file 2009 taxes in 2013 The backup withholding is deducted at the time a cash payment is made. How to file 2009 taxes in 2013 See Pub. How to file 2009 taxes in 2013 1281, Backup Withholding for Missing and Incorrect Name/TIN(s), for more information. How to file 2009 taxes in 2013 Backup withholding generally applies in the following situations. How to file 2009 taxes in 2013 The payee does not give you a taxpayer identification number (TIN). How to file 2009 taxes in 2013 The IRS notifies you that the payee gave an incorrect TIN. How to file 2009 taxes in 2013 The IRS notifies you that the payee is subject to backup withholding due to payee underreporting. How to file 2009 taxes in 2013 For debt instruments acquired after 1983: The payee does not certify, under penalties of perjury, that he or she is not subject to backup withholding under (3), or The payee does not certify, under penalties of perjury, that the TIN given is correct. How to file 2009 taxes in 2013 However, for short-term discount obligations (other than government obligations), bearer bonds and coupons, and U. How to file 2009 taxes in 2013 S. How to file 2009 taxes in 2013 savings bonds, backup withholding applies only if the payee does not give you a TIN or gives you an obviously incorrect number for a TIN. How to file 2009 taxes in 2013 Short-term obligations. How to file 2009 taxes in 2013   Backup withholding applies to OID on a short-term obligation only when the OID is paid at maturity. How to file 2009 taxes in 2013 However, backup withholding applies to any interest payable before maturity when the interest is paid or credited. How to file 2009 taxes in 2013   If the owner of a short-term obligation at maturity is not the original owner and can establish the purchase price of the obligation, the amount subject to backup withholding must be determined by treating the purchase price as the issue price. How to file 2009 taxes in 2013 However, you can choose to disregard that price if it would require significant manual intervention in the computer or recordkeeping system used for the obligation. How to file 2009 taxes in 2013 If the purchase price of a listed obligation is not established or is disregarded, you must use the issue price shown in Section III. How to file 2009 taxes in 2013 Long-term obligations. How to file 2009 taxes in 2013   If no cash payments are made on a long-term obligation before maturity, backup withholding applies only at maturity. How to file 2009 taxes in 2013 The amount subject to backup withholding is the OID includible in the owner's gross income for the calendar year when the obligation matures. How to file 2009 taxes in 2013 The amount to be withheld is limited to the cash paid. How to file 2009 taxes in 2013 Registered long-term obligations with cash payments. How to file 2009 taxes in 2013   If a registered long-term obligation has cash payments before maturity, backup withholding applies when a cash payment is made. How to file 2009 taxes in 2013 The amount subject to backup withholding is the total of the qualified stated interest (defined earlier under Definitions) and OID includible in the owner's gross income for the calendar year when the payment is made. How to file 2009 taxes in 2013 If more than one cash payment is made during the year, the OID subject to withholding for the year must be allocated among the expected cash payments in the ratio that each bears to the total of the expected cash payments. How to file 2009 taxes in 2013 For any payment, the required withholding is limited to the cash paid. How to file 2009 taxes in 2013 Payee not the original owner. How to file 2009 taxes in 2013   If the payee is not the original owner of the obligation, the OID subject to backup withholding is the OID includible in the gross income of all owners during the calendar year (without regard to any amount paid by the new owner at the time of transfer). How to file 2009 taxes in 2013 The amount subject to backup withholding at maturity of a listed obligation must be determined using the issue price shown in Section I. How to file 2009 taxes in 2013 Bearer long-term obligations with cash payments. How to file 2009 taxes in 2013   If a bearer long-term obligation has cash payments before maturity, backup withholding applies when the cash payments are made. How to file 2009 taxes in 2013 For payments before maturity, the amount subject to withholding is the qualified stated interest (defined earlier under Definitions) includible in the owner's gross income for the calendar year. How to file 2009 taxes in 2013 For a payment at maturity, the amount subject to withholding is only the total of any qualified stated interest paid at maturity and the OID includible in the owner's gross income for the calendar year when the obligation matures. How to file 2009 taxes in 2013 The required withholding at maturity is limited to the cash paid. How to file 2009 taxes in 2013 Sales and redemptions. How to file 2009 taxes in 2013   If you report the gross proceeds from a sale, exchange, or redemption of a debt instrument on Form 1099-B for a calendar year, you may be required to withhold 28% of the amount reported. How to file 2009 taxes in 2013 Backup withholding applies in the following situations. How to file 2009 taxes in 2013 The payee does not give you a TIN. How to file 2009 taxes in 2013 The IRS notifies you that the payee gave an incorrect TIN. How to file 2009 taxes in 2013 For debt instruments held in an account opened after 1983, the payee does not certify, under penalties of perjury, that the TIN given is correct. How to file 2009 taxes in 2013 Payments outside the United States to U. How to file 2009 taxes in 2013 S. How to file 2009 taxes in 2013 person. How to file 2009 taxes in 2013   The requirements for backup withholding and information reporting apply to payments of OID and interest made outside the United States to a U. How to file 2009 taxes in 2013 S. How to file 2009 taxes in 2013 person, a controlled foreign corporation, or a foreign person at least 50% of whose income for the preceding 3-year period is effectively connected with the conduct of a U. How to file 2009 taxes in 2013 S. How to file 2009 taxes in 2013 trade or business. How to file 2009 taxes in 2013 Payments to foreign person. How to file 2009 taxes in 2013   The following discussions explain the rules for backup withholding and information reporting on payments to foreign persons. How to file 2009 taxes in 2013 U. How to file 2009 taxes in 2013 S. How to file 2009 taxes in 2013 -source amount. How to file 2009 taxes in 2013   Backup withholding and information reporting are not required for payments of U. How to file 2009 taxes in 2013 S. How to file 2009 taxes in 2013 -source OID, interest, or proceeds from a sale or redemption of an OID instrument if the payee has given you proof (generally the appropriate Form W-8 or an acceptable substitute) that the payee is a foreign person. How to file 2009 taxes in 2013 A U. How to file 2009 taxes in 2013 S. How to file 2009 taxes in 2013 resident is not a foreign person. How to file 2009 taxes in 2013 For proof of the payee's foreign status, you can rely on the appropriate Form W-8 or on documentary evidence for payments made outside the United States to an offshore account or, in case of broker proceeds, a sale effected outside the United States. How to file 2009 taxes in 2013 Receipt of the appropriate Form W-8 does not relieve you from information reporting and backup withholding if you actually know the payee is a U. How to file 2009 taxes in 2013 S. How to file 2009 taxes in 2013 person. How to file 2009 taxes in 2013   For information about the 28% withholding tax that may apply to payments of U. How to file 2009 taxes in 2013 S. How to file 2009 taxes in 2013 -source OID or interest to foreign persons, see Publication 515. How to file 2009 taxes in 2013 Foreign-source amount. How to file 2009 taxes in 2013   Backup withholding and information reporting are not required for payments of foreign-source OID and interest made outside the United States. How to file 2009 taxes in 2013 However, if the payments are made inside the United States, the requirements for backup withholding and information reporting will apply unless the payee has given you the appropriate Form W-8 or acceptable substitute as proof that the payee is a foreign person. How to file 2009 taxes in 2013 More information. How to file 2009 taxes in 2013   For more information about backup withholding and information reporting on foreign-source amounts or payments to foreign persons, see Regulations section 1. How to file 2009 taxes in 2013 6049-5. How to file 2009 taxes in 2013 Information for Owners of OID Debt Instruments This section is for persons who prepare their own tax returns. How to file 2009 taxes in 2013 It discusses the income tax rules for figuring and reporting OID on long-term debt instruments. How to file 2009 taxes in 2013 It also includes a similar discussion for stripped bonds and coupons, such as zero coupon bonds available through the Department of the Treasury's STRIPS program and government-sponsored enterprises such as the Resolution Funding Corporation. How to file 2009 taxes in 2013 However, the information provided does not cover every situation. How to file 2009 taxes in 2013 More information can be found in the regulations under sections 1271 through 1275 of the Internal Revenue Code. How to file 2009 taxes in 2013 Including OID in income. How to file 2009 taxes in 2013   Generally, you include OID in income as it accrues each year, whether or not you receive any payments from the debt instrument issuer. How to file 2009 taxes in 2013 Exceptions. How to file 2009 taxes in 2013   The rules for including OID in income as it accrues generally do not apply to the following debt instruments. How to file 2009 taxes in 2013 U. How to file 2009 taxes in 2013 S. How to file 2009 taxes in 2013 savings bonds. How to file 2009 taxes in 2013 Tax-exempt obligations. How to file 2009 taxes in 2013 (However, see Tax-Exempt Bonds and Coupons, later. How to file 2009 taxes in 2013 ) Obligations issued by individuals before March 2, 1984. How to file 2009 taxes in 2013 Loans of $10,000 or less between individuals who are not in the business of lending money. How to file 2009 taxes in 2013 (The dollar limit includes outstanding prior loans by the lender to the borrower. How to file 2009 taxes in 2013 ) This exception does not apply if a principal purpose of the loan is to avoid any federal tax. How to file 2009 taxes in 2013   See chapter 1 of Publication 550 for information about the rules for these and other types of discounted debt instruments, such as short-term and market discount obligations. How to file 2009 taxes in 2013 Publication 550 also discusses rules for holders of REMIC interests and CDOs. How to file 2009 taxes in 2013 De minimis rule. How to file 2009 taxes in 2013   You can treat OID as zero if the total OID on a debt instrument is less than one-fourth of 1% (. How to file 2009 taxes in 2013 0025) of the stated redemption price at maturity multiplied by the number of full years from the date of original issue to maturity. How to file 2009 taxes in 2013 Debt instruments with de minimis OID are not listed in this publication. How to file 2009 taxes in 2013 There are special rules to determine the de minimis amount in the case of debt instruments that provide for more than one payment of principal. How to file 2009 taxes in 2013 Also, the de minimis rules generally do not apply to tax-exempt obligations. How to file 2009 taxes in 2013 Example 2. How to file 2009 taxes in 2013 You bought at issuance a 10-year debt instrument with a stated redemption price at maturity of $1,000, issued at $980 with OID of $20. How to file 2009 taxes in 2013 One-fourth of 1% of $1,000 (the stated redemption price) times 10 (the number of full years from the date of original issue to maturity) equals $25. How to file 2009 taxes in 2013 Under the de minimis rule, you can treat the OID as zero because the $20 discount is less than $25. How to file 2009 taxes in 2013 Example 3. How to file 2009 taxes in 2013 Assume the same facts as Example 2, except the debt instrument was issued at $950. How to file 2009 taxes in 2013 You must report part of the $50 OID each year because it is more than $25. How to file 2009 taxes in 2013 Choice to report all interest as OID. How to file 2009 taxes in 2013   Generally, you can choose to treat all interest on a debt instrument acquired after April 3, 1994, as OID and include it in gross income by using the constant yield method. How to file 2009 taxes in 2013 See Constant yield method under Debt Instruments Issued After 1984, later, for more information. How to file 2009 taxes in 2013   For this choice, interest includes stated interest, acquisition discount, OID, de minimis OID, market discount, de minimis market discount, and unstated interest, as adjusted by any amortizable bond premium or acquisition premium. How to file 2009 taxes in 2013 For more information, see Regulations section 1. How to file 2009 taxes in 2013 1272-3. How to file 2009 taxes in 2013 Purchase after date of original issue. How to file 2009 taxes in 2013   A debt instrument you purchased after the date of original issue may have premium, acquisition premium, or market discount. How to file 2009 taxes in 2013 If so, the OID reported to you on Form 1099-OID may have to be adjusted. How to file 2009 taxes in 2013 For more information, see Showing an OID adjustment under How To Report OID, later. How to file 2009 taxes in 2013 The following rules generally do not apply to contingent payment debt instruments. How to file 2009 taxes in 2013 Adjustment for premium. How to file 2009 taxes in 2013   If your debt instrument (other than an inflation-indexed debt instrument) has premium, do not report any OID as ordinary income. How to file 2009 taxes in 2013 Your adjustment is the total OID shown on your Form 1099-OID. How to file 2009 taxes in 2013 Adjustment for acquisition premium. How to file 2009 taxes in 2013   If your debt instrument has acquisition premium, reduce the OID you report. How to file 2009 taxes in 2013 Your adjustment is the difference between the OID shown on your Form 1099-OID and the reduced OID amount figured using the rules explained later under Figuring OID on Long-Term Debt Instruments. How to file 2009 taxes in 2013 Adjustment for market discount. How to file 2009 taxes in 2013   If your debt instrument has market discount that you choose to include in income currently, increase the OID you report. How to file 2009 taxes in 2013 Your adjustment is the accrued market discount for the year. How to file 2009 taxes in 2013 See Market Discount Bonds in chapter 1 of Publication 550 for information on how to figure accrued market discount and include it in your income currently and for other information about market discount bonds. How to file 2009 taxes in 2013 If you choose to use the constant yield method to figure accrued market discount, also see Figuring OID on Long-Term Debt Instruments, later. How to file 2009 taxes in 2013 The constant yield method of figuring accrued OID, explained in those discussions under Constant yield method, is also used to figure accrued market discount. How to file 2009 taxes in 2013 For more information concerning premium or market discount on an inflation-indexed debt instrument, see Regulations section 1. How to file 2009 taxes in 2013 1275-7. How to file 2009 taxes in 2013 Sale, exchange, or redemption. How to file 2009 taxes in 2013   Generally, you treat your gain or loss from the sale, exchange, or redemption of a discounted debt instrument as a capital gain or loss if you held the debt instrument as a capital asset. How to file 2009 taxes in 2013 If you sold the debt instrument through a broker, you should receive Form 1099-B or an equivalent statement from the broker. How to file 2009 taxes in 2013 Use the Form 1099-B or other statement and your brokerage statements to complete Form 8949, and Schedule D (Form 1040). How to file 2009 taxes in 2013   Your gain or loss is the difference between the amount you realized on the sale, exchange, or redemption and your basis in the debt instrument. How to file 2009 taxes in 2013 Your basis, generally, is your cost increased by the OID you have included in income each year you held it. How to file 2009 taxes in 2013 In general, to determine your gain or loss on a tax-exempt bond, figure your basis in the bond by adding to your cost the OID you would have included in income if the bond had been taxable. How to file 2009 taxes in 2013   See chapter 4 of Publication 550 for more information about the tax treatment of the sale or redemption of discounted debt instruments. How to file 2009 taxes in 2013 Example 4. How to file 2009 taxes in 2013 Larry, a calendar year taxpayer, bought a corporate debt instrument at original issue for $86,235. How to file 2009 taxes in 2013 00 on November 1 of Year 1. How to file 2009 taxes in 2013 The 15-year debt instrument matures on October 31 of Year 16 at a stated redemption price of $100,000. How to file 2009 taxes in 2013 The debt instrument provides for semiannual payments of interest at 10%. How to file 2009 taxes in 2013 Assume the debt instrument is a capital asset in Larry's hands. How to file 2009 taxes in 2013 The debt instrument has $13,765. How to file 2009 taxes in 2013 00 of OID ($100,000 stated redemption price at maturity minus $86,235. How to file 2009 taxes in 2013 00 issue price). How to file 2009 taxes in 2013 Larry sold the debt instrument for $90,000 on November 1 of Year 4. How to file 2009 taxes in 2013 Including the OID he will report for the period he held the debt instrument in Year 4, Larry has included $4,556. How to file 2009 taxes in 2013 00 of OID in income and has increased his basis by that amount to $90,791. How to file 2009 taxes in 2013 00. How to file 2009 taxes in 2013 Larry has realized a loss of $791. How to file 2009 taxes in 2013 00. How to file 2009 taxes in 2013 All of Larry's loss is capital loss. How to file 2009 taxes in 2013 Form 1099-OID The issuer of the debt instrument (or your broker, if you purchased or held the debt instrument through a broker) should give you a copy of Form 1099-OID or a similar statement if the accrued OID for the calendar year is $10 or more and the term of the debt instrument is more than 1 year. How to file 2009 taxes in 2013 Form 1099-OID shows all OID income in box 1 except OID on a U. How to file 2009 taxes in 2013 S. How to file 2009 taxes in 2013 Treasury obligation, which is shown in box 8. How to file 2009 taxes in 2013 It also shows, in box 2, any qualified stated interest you must include in income. How to file 2009 taxes in 2013 (However, any qualified stated interest on Treasury inflation-protected securities can be reported on Form 1099-INT in box 3. How to file 2009 taxes in 2013 ) A copy of Form 1099-OID will be sent to the IRS. How to file 2009 taxes in 2013 Do not attach your copy to your tax return. How to file 2009 taxes in 2013 Keep it for your records. How to file 2009 taxes in 2013 If you are required to file a tax return and you receive Form 1099-OID showing taxable amounts, you must report these amounts on your return. How to file 2009 taxes in 2013 A 20% accuracy-related penalty may be charged for underpayment of tax due to either negligence or disregard of rules and regulations or substantial understatement of tax. How to file 2009 taxes in 2013 Form 1099-OID not received. How to file 2009 taxes in 2013   If you held an OID debt instrument for a calendar year but did not receive a Form 1099-OID, refer to the discussions under Figuring OID on Long-Term Debt Instruments, later, for information on the OID you must report. How to file 2009 taxes in 2013 Refiguring OID. How to file 2009 taxes in 2013   You must refigure the OID shown on Form 1099-OID, in box 1 or box 8, to determine the proper amount to include in income if one of the following applies. How to file 2009 taxes in 2013 You bought the debt instrument at a premium or at an acquisition premium. How to file 2009 taxes in 2013 The debt instrument is a stripped bond or coupon (including zero coupon bonds backed by U. How to file 2009 taxes in 2013 S. How to file 2009 taxes in 2013 Treasury securities). How to file 2009 taxes in 2013 The debt instrument is a contingent payment or inflation-indexed debt instrument. How to file 2009 taxes in 2013 See the discussions under Figuring OID on Long-Term Debt Instruments or Figuring OID on Stripped Bonds and Coupons, later, for the specific computations. How to file 2009 taxes in 2013 Refiguring interest. How to file 2009 taxes in 2013   If you disposed of a debt instrument or acquired it from another holder between interest dates, see the discussion under Bonds Sold Between Interest Dates in chapter 1 of Publication 550 for information about refiguring the interest shown on Form 1099-OID in box 2. How to file 2009 taxes in 2013 Nominee. How to file 2009 taxes in 2013   If you are the holder of an OID debt instrument and you receive a Form 1099-OID that shows your taxpayer identification number and includes amounts belonging to another person, you are considered a “nominee. How to file 2009 taxes in 2013 ” You must file another Form 1099-OID for each actual owner, showing the OID for the owner. How to file 2009 taxes in 2013 Show the owner of the debt instrument as the “recipient” and you as the “payer. How to file 2009 taxes in 2013 ”   Complete Form 1099-OID and Form 1096 and file the forms with the Internal Revenue Service Center for your area. How to file 2009 taxes in 2013 You must also give a copy of the Form 1099-OID to the actual owner. How to file 2009 taxes in 2013 However, you are not required to file a nominee return to show amounts belonging to your spouse. How to file 2009 taxes in 2013 See the Form 1099 instructions for more information. How to file 2009 taxes in 2013   When preparing your tax return, follow the instructions under Showing an OID adjustment in the next discussion. How to file 2009 taxes in 2013 How To Report OID Generally, you report your taxable interest and OID income on the interest line of Form 1040EZ, Form 1040A, or Form 1040. How to file 2009 taxes in 2013 Form 1040 or Form 1040A required. How to file 2009 taxes in 2013   You must use Form 1040 or Form 1040A (you cannot use Form 1040EZ) under either of the following conditions. How to file 2009 taxes in 2013 You received a Form 1099-OID as a nominee for the actual owner. How to file 2009 taxes in 2013 Your total interest and OID income for the year was more than $1,500. How to file 2009 taxes in 2013 Form 1040 required. How to file 2009 taxes in 2013   You must use Form 1040 (you cannot use Form 1040A or Form 1040EZ) if you are reporting more or less OID than the amount shown on Form 1099-OID, other than because you are a nominee. How to file 2009 taxes in 2013 For example, if you paid a premium or an acquisition premium when you purchased the debt instrument, you must use Form 1040 because you will report less OID than shown on Form 1099-OID. How to file 2009 taxes in 2013 Also, you must use Form 1040 if you were charged an early withdrawal penalty. How to file 2009 taxes in 2013 Where to report. How to file 2009 taxes in 2013   List each payer's name (if a brokerage firm gave you a Form 1099, list the brokerage firm as the payer) and the amount received from each payer on Form 1040A, Schedule B, Part I, line 1, or Form 1040, Schedule B, line 1. How to file 2009 taxes in 2013 Include all OID and periodic interest shown on any Form 1099-OID, boxes 1, 2, and 8, you received for the tax year. How to file 2009 taxes in 2013 Also include any other OID and interest income for which you did not receive a Form 1099. How to file 2009 taxes in 2013 Showing an OID adjustment. How to file 2009 taxes in 2013   If you use Form 1040 to report more or less OID than shown on Form 1099-OID, list the full OID on Schedule B, Part I, line 1, and follow the instructions under 1 or 2, next. How to file 2009 taxes in 2013   If you use Form 1040A to report the OID shown on a Form 1099-OID you received as a nominee for the actual owner, list the full OID on Schedule B, Part I, line 1 and follow the instructions under 1. How to file 2009 taxes in 2013 If the OID, as adjusted, is less than the amount shown on Form 1099-OID, show the adjustment as follows. How to file 2009 taxes in 2013 Under your last entry on line 1, subtotal all interest and OID income listed on line 1. How to file 2009 taxes in 2013 Below the subtotal, write “Nominee Distribution” or “OID Adjustment” and show the OID you are not required to report. How to file 2009 taxes in 2013 Subtract that OID from the subtotal and enter the result on line 2. How to file 2009 taxes in 2013 If the OID, as adjusted, is more than the amount shown on Form 1099-OID, show the adjustment as follows. How to file 2009 taxes in 2013 Under your last entry on line 1, subtotal all interest and OID income listed on line 1. How to file 2009 taxes in 2013 Below the subtotal, write “OID Adjustment” and show the additional OID. How to file 2009 taxes in 2013 Add that OID to the subtotal and enter the result on line 2. How to file 2009 taxes in 2013 Figuring OID on Long-Term Debt Instruments How you figure the OID on a long-term debt instrument depends on the date it was issued. How to file 2009 taxes in 2013 It also may depend on the type of the debt instrument. How to file 2009 taxes in 2013 There are different rules for each of the following debt instruments. How to file 2009 taxes in 2013 Corporate debt instruments issued after 1954 and before May 28, 1969, and government debt instruments issued after 1954 and before July 2, 1982. How to file 2009 taxes in 2013 Corporate debt instruments issued after May 27, 1969, and before July 2, 1982. How to file 2009 taxes in 2013 Debt instruments issued after July 1, 1982, and before 1985. How to file 2009 taxes in 2013 Debt instruments issued after 1984 (other than debt instruments described in (5) and (6)). How to file 2009 taxes in 2013 Contingent payment debt instruments issued after August 12, 1996. How to file 2009 taxes in 2013 Inflation-indexed debt instruments (including Treasury inflation-protected securities) issued after January 5, 1997. How to file 2009 taxes in 2013 Zero coupon bonds. How to file 2009 taxes in 2013   The rules for figuring OID on zero coupon bonds backed by U. How to file 2009 taxes in 2013 S. How to file 2009 taxes in 2013 Treasury securities are discussed under Figuring OID on Stripped Bonds and Coupons, later. How to file 2009 taxes in 2013 Corporate Debt Instruments Issued After 1954 and Before May 28, 1969, and Government Debt Instruments Issued After 1954 and Before July 2, 1982 If you hold these debt instruments as capital assets, you include OID in income only in the year the debt instrument is sold, exchanged, or redeemed, and only if you have a gain. How to file 2009 taxes in 2013 The OID, which is taxed as ordinary income, generally equals the following amount. How to file 2009 taxes in 2013   number of full months you held the debt instrument  number of full months from date of original issue to date of maturity X original issue discount The balance of the gain is capital gain. How to file 2009 taxes in 2013 If there is a loss on the sale of the debt instrument, the entire loss is a capital loss and no OID is reported. How to file 2009 taxes in 2013 Corporate Debt Instruments Issued After May 27, 1969, and Before July 2, 1982 If you hold these debt instruments as capital assets, you must include part of the OID in income each year you own the debt instruments. How to file 2009 taxes in 2013 For information about showing the correct OID on your tax return, see the discussion under How To Report OID, earlier. How to file 2009 taxes in 2013 Your basis in the debt instrument is increased by the OID you include in income. How to file 2009 taxes in 2013 Form 1099-OID. How to file 2009 taxes in 2013   You should receive a Form 1099-OID showing OID for the part of the year you held the debt instrument. How to file 2009 taxes in 2013 However, if you paid an acquisition premium, you may need to refigure the OID to report on your tax return. How to file 2009 taxes in 2013 See Reduction for acquisition premium, later. How to file 2009 taxes in 2013 If you held an OID debt instrument in a calendar year but did not receive a Form 1099-OID, see Form 1099-OID not received, immediately below, and refer to Section I-A available at www. How to file 2009 taxes in 2013 irs. How to file 2009 taxes in 2013 gov/pub1212 by clicking the link under Recent Developments. How to file 2009 taxes in 2013 Form 1099-OID not received. How to file 2009 taxes in 2013    The OID listed is for each $1,000 of redemption price. How to file 2009 taxes in 2013 You must adjust the listed amount if your debt instrument has a different principal amount. How to file 2009 taxes in 2013 For example, if you have a debt instrument with a $500 principal amount, use one-half the listed amount to figure your OID. How to file 2009 taxes in 2013   If you held the debt instrument the entire year, use the OID shown in Section I-A for a calendar year. How to file 2009 taxes in 2013 (If your debt instrument is not listed in Section I-A, consult the issuer for information about the issue price and the OID that accrued for that year. How to file 2009 taxes in 2013 ) If you did not hold the debt instrument the entire year, figure your OID using the following method. How to file 2009 taxes in 2013 Divide the OID shown by 12. How to file 2009 taxes in 2013 Multiply the result in (1) by the number of complete and partial months (for example, 6½ months) you held the debt instrument during a calendar year. How to file 2009 taxes in 2013 This is the OID to include in income unless you paid an acquisition premium. How to file 2009 taxes in 2013 The reduction for acquisition premium is discussed next. How to file 2009 taxes in 2013 Reduction for acquisition premium. How to file 2009 taxes in 2013   If you bought the debt instrument at an acquisition premium, figure the OID to include in income as follows. How to file 2009 taxes in 2013 Divide the total OID on the debt instrument by the number of complete months, and any part of a month, from the date of original issue to the maturity date. How to file 2009 taxes in 2013 This is the monthly OID. How to file 2009 taxes in 2013 Subtract from your cost the issue price and the accumulated OID from the date of issue to the date of purchase. How to file 2009 taxes in 2013 (If the result is zero or less, stop here. How to file 2009 taxes in 2013 You did not pay an acquisition premium. How to file 2009 taxes in 2013 ) Divide the amount figured in (2) by the number of complete months, and any part of a month, from the date of your purchase to the maturity date. How to file 2009 taxes in 2013 Subtract the amount figured in (3) from the amount figured in (1). How to file 2009 taxes in 2013 This is the OID to include in income for each month you hold the debt instrument during the year. How to file 2009 taxes in 2013 Transfers during the month. How to file 2009 taxes in 2013   If you buy or sell a debt instrument on any day other than the same day of the month as the date of original issue, the ratable monthly portion of OID for the month of sale is divided between the seller and the buyer according to the number of days each held the debt instrument. How to file 2009 taxes in 2013 Your holding period for this purpose begins the day you acquire the debt instrument and ends the day before you dispose of it. How to file 2009 taxes in 2013 Debt Instruments Issued After July 1, 1982, and Before 1985 If you hold these debt instruments as capital assets, you must include part of the OID in income each year you own the debt instruments and increase your basis by the amount included. How to file 2009 taxes in 2013 For information about showing the correct OID on your tax return, see How To Report OID, earlier. How to file 2009 taxes in 2013 Form 1099-OID. How to file 2009 taxes in 2013   You should receive a Form 1099-OID showing OID for the part of the year you held the debt instrument. How to file 2009 taxes in 2013 However, if you paid an acquisition premium, you may need to refigure the OID to report on your tax return. How to file 2009 taxes in 2013 See Constant yield method and the discussions on acquisition premium that follow, later. How to file 2009 taxes in 2013 If you held an OID debt instrument in a calendar year but did not receive a Form 1099-OID, see Form 1099-OID not received, immediately below, and refer to Section I-A available at www. How to file 2009 taxes in 2013 irs. How to file 2009 taxes in 2013 gov/pub1212 by clicking the link under Recent Developments. How to file 2009 taxes in 2013 Form 1099-OID not received. How to file 2009 taxes in 2013    The OID listed is for each $1,000 of redemption price. How to file 2009 taxes in 2013 You must adjust the listed amount if your debt instrument has a different principal amount. How to file 2009 taxes in 2013 For example, if you have a debt instrument with a $500 principal amount, use one-half the listed amount to figure your OID. How to file 2009 taxes in 2013   If you held the debt instrument the entire year, use the OID shown in Section I-A. How to file 2009 taxes in 2013 (If your instrument is not listed in Section I-A, consult the issuer for information about the issue price, the yield to maturity, and the OID that accrued for that year. How to file 2009 taxes in 2013 ) If you did not hold the debt instrument the entire year, figure your OID using either of the following methods. How to file 2009 taxes in 2013 Method 1. How to file 2009 taxes in 2013    Divide the total OID for a calendar year by 365 (366 for leap years). How to file 2009 taxes in 2013 Multiply the result in (1) by the number of days you held the debt instrument during that particular year. How to file 2009 taxes in 2013  This computation is an approximation and may result in a slightly higher OID than Method 2. How to file 2009 taxes in 2013 Method 2. How to file 2009 taxes in 2013    Look up the daily OID for the first accrual period you held the debt instrument during a calendar year. How to file 2009 taxes in 2013 (See Accrual period under Constant yield method, next. How to file 2009 taxes in 2013 ) Multiply the daily OID by the number of days you held the debt instrument during that accrual period. How to file 2009 taxes in 2013 If you held the debt instrument for part of both accrual periods, repeat (1) and (2) for the second accrual period. How to file 2009 taxes in 2013 Add the results of (2) and (3). How to file 2009 taxes in 2013 This is the OID to include in income, unless you paid an acquisition premium. How to file 2009 taxes in 2013 (The reduction for acquisition premium is discussed later. How to file 2009 taxes in 2013 ) Constant yield method. How to file 2009 taxes in 2013   This discussion shows how to figure OID on debt instruments issued after July 1, 1982, and before 1985, using a constant yield method. How to file 2009 taxes in 2013 OID is allocated over the life of the debt instrument through adjustments to the issue price for each accrual period. How to file 2009 taxes in 2013   Figure the OID allocable to any accrual period as follows. How to file 2009 taxes in 2013 Multiply the adjusted issue price at the beginning of the accrual period by the debt instrument's yield to maturity. How to file 2009 taxes in 2013 Subtract from the result in (1) any qualified stated interest allocable to the accrual period. How to file 2009 taxes in 2013 Accrual period. How to file 2009 taxes in 2013   An accrual period for any OID debt instrument issued after July 1, 1982, and before 1985 is each 1-year period beginning on the date of the issue of the obligation and each anniversary thereafter, or the shorter period to maturity for the last accrual period. How to file 2009 taxes in 2013 Your tax year will usually include parts of two accrual periods. How to file 2009 taxes in 2013 Daily OID. How to file 2009 taxes in 2013   The OID for any accrual period is allocated equally to each day in the accrual period. How to file 2009 taxes in 2013 You must include in income the sum of the OID amounts for each day you hold the debt instrument during the year. How to file 2009 taxes in 2013 If your tax year includes parts of two or more accrual periods, you must include the proper daily OID amounts for each accrual period. How to file 2009 taxes in 2013 Figuring daily OID. How to file 2009 taxes in 2013   The daily OID for the initial accrual period is figured using the following formula. How to file 2009 taxes in 2013   (ip × ytm) − qsi     p   ip = issue price ytm = yield to maturity qsi = qualified stated interest p = number of days in accrual period         The daily OID for subsequent accrual periods is figured the same way except the adjusted issue price at the beginning of each period is used in the formula instead of the issue price. How to file 2009 taxes in 2013 Reduction for acquisition premium on debt instruments purchased before July 19, 1984. How to file 2009 taxes in 2013   If you bought the debt instrument at an acquisition premium before July 19, 1984, figure the OID includible in income by reducing the daily OID by the daily acquisition premium. How to file 2009 taxes in 2013 Figure the daily acquisition premium by dividing the total acquisition premium by the number of days in the period beginning on your purchase date and ending on the day before the date of maturity. How to file 2009 taxes in 2013 Reduction for acquisition premium on debt instruments purchased after July 18, 1984. How to file 2009 taxes in 2013   If you bought the debt instrument at an acquisition premium after July 18, 1984, figure the OID includible in income by reducing the daily OID by the daily acquisition premium. How to file 2009 taxes in 2013 However, the method of figuring the daily acquisition premium is different from the method described in the preceding discussion. How to file 2009 taxes in 2013 To figure the daily acquisition premium under this method, multiply the daily OID by the following fraction. How to file 2009 taxes in 2013 The numerator is the acquisition premium. How to file 2009 taxes in 2013 The denominator is the total OID remaining for the debt instrument after your purchase date. How to file 2009 taxes in 2013 Section I-A is available at www. How to file 2009 taxes in 2013 irs. How to file 2009 taxes in 2013 gov/pub1212 and clicking the link under Recent Developments. How to file 2009 taxes in 2013 Using Section I-A to figure accumulated OID. How to file 2009 taxes in 2013   If you bought your corporate debt instrument in a calendar year or the subsequent year, you can figure the accumulated OID to the date of purchase by adding the following amounts. How to file 2009 taxes in 2013 The amount from the “Total OID to January 1, YYYY” column for your debt instrument. How to file 2009 taxes in 2013 The OID from January 1 of a calendar year to the date of purchase, figured as follows. How to file 2009 taxes in 2013 Multiply the daily OID for the first accrual period in the calendar year by the number of days from January 1 to the date of purchase, or the end of the accrual period if the debt instrument was purchased in the second or third accrual period. How to file 2009 taxes in 2013 Multiply the daily OID for each subsequent accrual period by the number of days in the period to the date of purchase or the end of the accrual period, whichever applies. How to file 2009 taxes in 2013 Add the amounts figured in (2a) and (2b). How to file 2009 taxes in 2013 Debt Instruments Issued After 1984 If you hold debt instruments issued after 1984, you must report part of the OID in gross income each year that you own the debt instruments. How to file 2009 taxes in 2013 You must include the OID in gross income whether or not you hold the debt instrument as a capital asset. How to file 2009 taxes in 2013 Your basis in the debt instrument is increased by the OID you include in income. How to file 2009 taxes in 2013 For information about showing the correct OID on your tax return, see How To Report OID, earlier. How to file 2009 taxes in 2013 Form 1099-OID. How to file 2009 taxes in 2013   You should receive a Form 1099-OID showing OID for the part of a calendar year you held the debt instrument. How to file 2009 taxes in 2013 However, if you paid an acquisition premium, you may need to refigure the OID to report on your tax return. How to file 2009 taxes in 2013 See Constant yield method and Reduction for acquisition premium, later. How to file 2009 taxes in 2013   You may also need to refigure the OID for a contingent payment or inflation-indexed debt instrument on which the amount reported on Form 1099-OID is inaccurate. How to file 2009 taxes in 2013 See Contingent Payment Debt Instruments or Inflation-Indexed Debt Instruments, later. How to file 2009 taxes in 2013 If you held an OID debt instrument in a calendar year but did not receive a Form 1099-OID, see Form 1099-OID not received, immediately below, and refer to Section I-B available at www. How to file 2009 taxes in 2013 irs. How to file 2009 taxes in 2013 gov/pub1212 by clicking the link under Recent Developments. How to file 2009 taxes in 2013 Form 1099-OID not received. How to file 2009 taxes in 2013   The OID listed is for each $1,000 of redemption price. How to file 2009 taxes in 2013 You must adjust the listed amount if your debt instrument has a different principal amount. How to file 2009 taxes in 2013 For example, if you have a debt instrument with a $500 principal amount, use one-half the listed amount to figure your OID. How to file 2009 taxes in 2013   Use the OID shown in Section I-B for a calendar year if you held the debt instrument the entire year. How to file 2009 taxes in 2013 (If your debt instrument is not listed in Section I-B, consult the issuer for information about the issue price, the yield to maturity, and the OID that accrued for that year. How to file 2009 taxes in 2013 ) If you did not hold the debt instrument the entire year, figure your OID as follows. How to file 2009 taxes in 2013 Look up the daily OID for the first accrual period in which you held the debt instrument during a calendar year. How to file 2009 taxes in 2013 (See Accrual period under Constant yield method, later. How to file 2009 taxes in 2013 ) Multiply the daily OID by the number of days you held the debt instrument during that accrual period. How to file 2009 taxes in 2013 Repeat (1) and (2) for any remaining accrual periods in which you held the debt instrument. How to file 2009 taxes in 2013 Add the results of (2) and (3). How to file 2009 taxes in 2013 This is the OID to include in income for that year, unless you paid an acquisition premium. How to file 2009 taxes in 2013 (The reduction for acquisition premium is discussed later. How to file 2009 taxes in 2013 ) Tax-exempt bond. How to file 2009 taxes in 2013   If you own a tax-exempt bond, figure your basis in the bond by adding to your cost the OID you would have included in income if the bond had been taxable. How to file 2009 taxes in 2013 You need to make this adjustment to determine if you have a gain or loss on a later disposition of the bond. How to file 2009 taxes in 2013 In general, use the rules that follow to determine your OID. How to file 2009 taxes in 2013 Constant yield method. How to file 2009 taxes in 2013   This discussion shows how to figure OID on debt instruments issued after 1984 using a constant yield method. How to file 2009 taxes in 2013 (The special rules that apply to contingent payment debt instruments and inflation-indexed debt instruments are explained later. How to file 2009 taxes in 2013 ) OID is allocated over the life of the debt instrument through adjustments to the issue price for each accrual period. How to file 2009 taxes in 2013   Figure the OID allocable to any accrual period as follows. How to file 2009 taxes in 2013 Multiply the adjusted issue price at the beginning of the accrual period by a fraction. How to file 2009 taxes in 2013 The numerator of the fraction is the debt instrument's yield to maturity and the denominator is the number of accrual periods per year. How to file 2009 taxes in 2013 The yield must be stated appropriately taking into account the length of the particular accrual period. How to file 2009 taxes in 2013 Subtract from the result in (1) any qualified stated interest allocable to the accrual period. How to file 2009 taxes in 2013 Accrual period. How to file 2009 taxes in 2013   For debt instruments issued after 1984 and before April 4, 1994, an accrual period is each 6-month period that ends on the day that corresponds to the stated maturity date of the debt instrument or the date 6 months before that date. How to file 2009 taxes in 2013 For example, a debt instrument maturing on March 31 has accrual periods that end on September 30 and March 31 of each calendar year. How to file 2009 taxes in 2013 Any short period is included as the first accrual period. How to file 2009 taxes in 2013   For debt instruments issued after April 3, 1994, accrual periods may be of any length and may vary in length over the term of the debt instrument, as long as each accrual period is no longer than 1 year and all payments are made on the first or last day of an accrual period. How to file 2009 taxes in 2013 However, the OID listed for these debt instruments in Section I-B has been figured using 6-month accrual periods. How to file 2009 taxes in 2013 Daily OID. How to file 2009 taxes in 2013   The OID for any accrual period is allocated equally to each day in the accrual period. How to file 2009 taxes in 2013 Figure the amount to include in income by adding the OID for each day you hold the debt instrument during the year. How to file 2009 taxes in 2013 Since your tax year will usually include parts of two or more accrual periods, you must include the proper daily OID for each accrual period. How to file 2009 taxes in 2013 If your debt instrument has 6-month accrual periods, your tax year will usually include one full 6-month accrual period and parts of two other 6-month periods. How to file 2009 taxes in 2013 Figuring daily OID. How to file 2009 taxes in 2013   The daily OID for the initial accrual period is figured using the following formula. How to file 2009 taxes in 2013   (ip × ytm/n) − qsi     p   ip = issue price ytm = yield to maturity n = number of accrual periods in 1 year qsi = qualified stated interest p = number of days in accrual period       The daily OID for subsequent accrual periods is figured the same way except the adjusted issue price at the beginning of each period is used in the formula instead of the issue price. How to file 2009 taxes in 2013 Example 5. How to file 2009 taxes in 2013 On January 1 of Year 1, you bought a 15-year, 10% debt instrument of A Corporation at original issue for $86,235. How to file 2009 taxes in 2013 17. How to file 2009 taxes in 2013 According to the prospectus, the debt instrument matures on December 31 of Year 15 at a stated redemption price of $100,000. How to file 2009 taxes in 2013 The yield to maturity is 12%, compounded semiannually. How to file 2009 taxes in 2013 The debt instrument provides for qualified stated interest payments of $5,000 on June 30 and December 31 of each calendar year. How to file 2009 taxes in 2013 The accrual periods are the 6-month periods ending on each of these dates. How to file 2009 taxes in 2013 The number of days for the first accrual period (January 1 through June 30) is 181 days (182 for leap years). How to file 2009 taxes in 2013 The daily OID for the first accrual period is figured as follows. How to file 2009 taxes in 2013   ($86,235. How to file 2009 taxes in 2013 17 x . How to file 2009 taxes in 2013 12/2) – $5,000     181 days     = $174. How to file 2009 taxes in 2013 11020 = $. How to file 2009 taxes in 2013 96193   181           The adjusted issue price at the beginning of the second accrual period is the issue price plus the OID previously includible in income ($86,235. How to file 2009 taxes in 2013 17 + $174. How to file 2009 taxes in 2013 11), or $86,409. How to file 2009 taxes in 2013 28. How to file 2009 taxes in 2013 The number of days for the second accrual period (July 1 through December 31) is 184 days. How to file 2009 taxes in 2013 The daily OID for the second accrual period is figured as follows. How to file 2009 taxes in 2013   ($86,409. How to file 2009 taxes in 2013 28 x . How to file 2009 taxes in 2013 12/2) – $5,000     184 days     = $184. How to file 2009 taxes in 2013 55681 = $1. How to file 2009 taxes in 2013 00303   184 Since the first and second accrual periods coincide exactly with your tax year, you include in income for Year 1 the OID allocable to the first two accrual periods, $174. How to file 2009 taxes in 2013 11 ($. How to file 2009 taxes in 2013 95665 × 182 days) plus $184. How to file 2009 taxes in 2013 56 ($1. How to file 2009 taxes in 2013 00303 × 184 days), or $358. How to file 2009 taxes in 2013 67. How to file 2009 taxes in 2013 Add the OID to the $10,000 interest you report on your income tax return for Year 1. How to file 2009 taxes in 2013 Example 6. How to file 2009 taxes in 2013 Assume the same facts as in Example 5, except that you bought the debt instrument at original issue on May 1 of Year 1, with a maturity date of April 30, Year 16. How to file 2009 taxes in 2013 Also, the interest payment dates are October 31 and April 30 of each calendar year. How to file 2009 taxes in 2013 The accrual periods are the 6-month periods ending on each of these dates. How to file 2009 taxes in 2013 The number of days for the first accrual period (May 1 through October 31) is 184 days. How to file 2009 taxes in 2013 The daily OID for the first accrual period is figured as follows. How to file 2009 taxes in 2013   ($86,235. How to file 2009 taxes in 2013 17 x . How to file 2009 taxes in 2013 12/2) – $5,000     184 days     = $174. How to file 2009 taxes in 2013 11020 = $. How to file 2009 taxes in 2013 94625   184           The number of days for the second accrual period (November 1 through April 30) is 181 days (182 for leap years). How to file 2009 taxes in 2013 The daily OID for the second accrual period is figured as follows. How to file 2009 taxes in 2013   ($86,409. How to file 2009 taxes in 2013 28 x . How to file 2009 taxes in 2013 12/2) – $5,000     181 days     = $184. How to file 2009 taxes in 2013 55681 = $1. How to file 2009 taxes in 2013 01965   181 If you hold the debt instrument through the end of Year 1, you must include $236. How to file 2009 taxes in 2013 31 of OID in income. How to file 2009 taxes in 2013 This is $174. How to file 2009 taxes in 2013 11 ($. How to file 2009 taxes in 2013 94625 × 184 days) for the period May 1 through October 31 plus $62. How to file 2009 taxes in 2013 20 ($1. How to file 2009 taxes in 2013 01965 × 61 days) for the period November 1 through December 31. How to file 2009 taxes in 2013 The OID is added to the $5,000 interest income paid on October 31 of Year 1. How to file 2009 taxes in 2013 Your basis in the debt instrument is increased by the OID you include in income. How to file 2009 taxes in 2013 On January 1 of Year 2, your basis in the A Corporation debt instrument is $86,471. How to file 2009 taxes in 2013 48 ($86,235. How to file 2009 taxes in 2013 17 + $236. How to file 2009 taxes in 2013 31). How to file 2009 taxes in 2013 Short first accrual period. How to file 2009 taxes in 2013   You may have to make adjustments if a debt instrument has a short first accrual period. How to file 2009 taxes in 2013 For example, a debt instrument with 6-month accrual periods that is issued on February 15 and matures on October 31 has a short first accrual period that ends April 30. How to file 2009 taxes in 2013 (The remaining accrual periods begin on May 1 and November 1. How to file 2009 taxes in 2013 ) For this short period, figure the daily OID as described earlier, but adjust the yield for the length of the short accrual period. How to file 2009 taxes in 2013 You may use any reasonable compounding method in determining OID for a short period. How to file 2009 taxes in 2013 Examples of reasonable compounding methods include continuous compounding and monthly compounding (that is, simple interest within a month). How to file 2009 taxes in 2013 Consult your tax advisor for more information about making this computation. How to file 2009 taxes in 2013   The OID for the final accrual period is the difference between the amount payable at maturity (other than a payment of qualified stated interest) and the adjusted issue price at the beginning of the final accrual period. How to file 2009 taxes in 2013 Reduction for acquisition premium. How to file 2009 taxes in 2013   If you bought the debt instrument at an acquisition premium, figure the OID includible in income by reducing the daily OID by the daily acquisition premium. How to file 2009 taxes in 2013 To figure the daily acquisition premium, multiply the daily OID by the following fraction. How to file 2009 taxes in 2013 The numerator is the acquisition premium. How to file 2009 taxes in 2013 The denominator is the total OID remaining for the debt instrument after your purchase date. How to file 2009 taxes in 2013 Example 7. How to file 2009 taxes in 2013 Assume the same facts as in Example 6, except that you bought the debt instrument on November 1 of Year 1 for $87,000, after its original issue on May 1 of Year 1. How to file 2009 taxes in 2013 The adjusted issue price on November 1 of Year 1 is $86,409. How to file 2009 taxes in 2013 28 ($86,235. How to file 2009 taxes in 2013 17 + $174. How to file 2009 taxes in 2013 11). How to file 2009 taxes in 2013 In this case, you paid an acquisition premium of $590. How to file 2009 taxes in 2013 72 ($87,000 − $86,409. How to file 2009 taxes in 2013 28). How to file 2009 taxes in 2013 The daily OID for the accrual period November 1 through April 30, reduced for the acquisition premium, is figured as follows. How to file 2009 taxes in 2013 1) Daily OID on date of purchase (2nd accrual period) $1. How to file 2009 taxes in 2013 01965*  2)  Acquisition premium $590. How to file 2009 taxes in 2013 72    3)  Total OID remaining after purchase date ($13,764. How to file 2009 taxes in 2013 83 − $174. How to file 2009 taxes in 2013 11) 13,590. How to file 2009 taxes in 2013 72   4) Line 2 ÷ line 3 . How to file 2009 taxes in 2013 04346  5)  Line 1 × line 4 . How to file 2009 taxes in 2013 04432  6)  Daily OID reduced for the acquisition premium. How to file 2009 taxes in 2013 Line 1 − line 5 $0. How to file 2009 taxes in 2013 97533  * As shown in Example 6. How to file 2009 taxes in 2013 The total OID to include in income for Year 1 is $59. How to file 2009 taxes in 2013 50 ($. How to file 2009 taxes in 2013 97533 × 61 days). How to file 2009 taxes in 2013 Contingent Payment Debt Instruments This discussion shows how to figure OID on a contingent payment debt instrument issued after August 12, 1996, that was issued for cash or publicly traded property. How to file 2009 taxes in 2013 In general, a contingent payment debt instrument provides for one or more payments that are contingent as to timing or amount. How to file 2009 taxes in 2013 If you hold a contingent payment bond, you must report OID as it accrues each year. How to file 2009 taxes in 2013 Because the actual payments on a contingent payment debt instrument cannot be known in advance, issuers and holders cannot use the constant yield method (discussed earlier under Debt Instruments Issued After 1984) without making certain assumptions about the payments on the debt instrument. How to file 2009 taxes in 2013 To figure OID accruals on contingent payment debt instruments, holders and issuers must use the noncontingent bond method. How to file 2009 taxes in 2013 Noncontingent bond method. How to file 2009 taxes in 2013    Under this method, the issuer must compute a comparable yield for the debt instrument and, based on this yield, construct a projected payment schedule for the instrument, which includes a projected fixed amount for each contingent payment. How to file 2009 taxes in 2013 In general, holders and issuers accrue OID on this projected payment schedule using the constant yield method that applies to fixed payment debt instruments. How to file 2009 taxes in 2013 When a contingent payment differs from the projected fixed amount, the holders and issuers make adjustments to their OID accruals. How to file 2009 taxes in 2013 If the actual contingent payment is larger than expected, both the issuer and the holder increase their OID accruals. How to file 2009 taxes in 2013 If the actual contingent payment is smaller than expected, holders and issuers generally decrease their OID accruals. How to file 2009 taxes in 2013 Form 1099-OID. How to file 2009 taxes in 2013   The amount shown on Form 1099-OID in box 1 you receive for a contingent payment debt instrument may not be the correct amount to include in income. How to file 2009 taxes in 2013 For example, the amount may not be correct if the contingent payment was different from the projected amount. How to file 2009 taxes in 2013 If the amount in box 1 is not correct, you must figure the OID to report on your return under the following rules. How to file 2009 taxes in 2013 For information on showing an OID adjustment on your tax return, see How To Report OID, earlier. How to file 2009 taxes in 2013 Figuring OID. How to file 2009 taxes in 2013   To figure OID on a contingent payment debt instrument, you need to know the “comparable yield” and “projected payment schedule” of the debt instrument. How to file 2009 taxes in 2013 The issuer must make these available to you. How to file 2009 taxes in 2013 Comparable yield. How to file 2009 taxes in 2013   The comparable yield generally is the yield at which the issuer would issue a fixed rate debt instrument with terms and conditions similar to those of the contingent payment debt instrument. How to file 2009 taxes in 2013 The comparable yield is determined as of the debt instrument's issue date. How to file 2009 taxes in 2013 Projected payment schedule. How to file 2009 taxes in 2013   The projected payment schedule for a contingent payment debt instrument includes all fixed payments due under the instrument and a projected fixed amount for each contingent payment. How to file 2009 taxes in 2013 The projected payment schedule is created by the issuer as of the debt instrument's issue date. How to file 2009 taxes in 2013 It is used to determine the issuer's and holder's interest accruals and adjustments. How to file 2009 taxes in 2013 Steps for figuring OID. How to file 2009 taxes in 2013   Figure the OID on a contingent payment debt instrument in two steps. How to file 2009 taxes in 2013 Figure the OID using the constant yield method (discussed earlier under Debt Instruments Issued After 1984 ) that applies to fixed payment debt instruments. How to file 2009 taxes in 2013 Use the comparable yield as the yield to maturity. How to file 2009 taxes in 2013 In general, use the projected payment schedule to determine the instrument's adjusted issue price at the beginning of each accrual period (other than the initial period). How to file 2009 taxes in 2013 Do not treat any amount payable as qualified stated interest. How to file 2009 taxes in 2013 Adjust the OID in (1) to account for actual contingent payments. How to file 2009 taxes in 2013 If the contingent payment is greater than the projected fixed amount, you have a positive adjustment. How to file 2009 taxes in 2013 If the contingent payment is less than the projected fixed amount, you have a negative adjustment. How to file 2009 taxes in 2013 Net positive adjustment. How to file 2009 taxes in 2013   A net positive adjustment exists for a tax year when the total of any positive adjustments described in (2) above for the tax year is more than the total of any negative adjustments for the tax year. How to file 2009 taxes in 2013 Treat a net positive adjustment as additional OID for the tax year. How to file 2009 taxes in 2013 Net negative adjustment. How to file 2009 taxes in 2013   A net negative adjustment exists for a tax year when the total of any negative adjustments described in (2) above for the tax year is more than the total of any positive adjustments for the tax year. How to file 2009 taxes in 2013 Use a net negative adjustment to offset OID on the debt instrument for the tax year. How to file 2009 taxes in 2013 If the net negative adjustment is more than the OID on the debt instrument for the tax year, you can claim the difference as an ordinary loss. How to file 2009 taxes in 2013 However, the amount you can claim as an ordinary loss is limited to the OID on the debt instrument you included in income in prior tax years. How to file 2009 taxes in 2013 You must carry forward any net negative adjustment that is more than the total OID for the tax year and prior tax years and treat it as a negative adjustment in the next tax year. How to file 2009 taxes in 2013 Basis adjustments. How to file 2009 taxes in 2013   In general, increase your basis in a contingent payment debt instrument by the OID included in income. How to file 2009 taxes in 2013 Your basis, however, is not affected by any negative or positive adjustments. How to file 2009 taxes in 2013 Decrease your basis by any noncontingent payment received and the projected contingent payment scheduled to be received. How to file 2009 taxes in 2013 Treatment of gain or loss on sale or exchange. How to file 2009 taxes in 2013   If you sell a contingent payment debt instrument at a gain, your gain is ordinary income (interest income), even if you hold the debt instrument as a capital asset. How to file 2009 taxes in 2013 If you sell a contingent payment debt instrument at a loss, your loss is an ordinary loss to the extent of your prior OID accruals on the debt instrument. How to file 2009 taxes in 2013 If the debt instrument is a capital asset, treat any loss that is more than your prior OID accruals as a capital loss. How to file 2009 taxes in 2013 See Regulations section 1. How to file 2009 taxes in 2013 1275-4 for exceptions to these rules. How to file 2009 taxes in 2013 Premium, acquisition premium, and market discount. How to file 2009 taxes in 2013   The rules for accruing premium, acquisition premium, and market discount do not apply to a contingent payment debt instrument. How to file 2009 taxes in 2013 See Regulations section 1. How to file 2009 taxes in 2013 1275-4 to determine how to account for these items. How to file 2009 taxes in 2013 Inflation-Indexed Debt Instruments This discussion shows how you figure OID on certain inflation-indexed debt instruments issued after January 5, 1997. How to file 2009 taxes in 2013 An inflation-indexed debt instrument is generally a debt instrument on which the payments are adjusted for inflation and d