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Irs 1040x Form

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Irs 1040x Form

Irs 1040x form Index A Assistance (see Tax help) C Cancellation of indebtedness, Exclusion of Certain Cancellations of Indebtedness by Reason of the Severe Storms, Tornadoes, or Flooding Casualty and theft losses, Casualty and Theft Losses Charitable contributions, Temporary Suspension of Limits on Charitable Contributions Child tax credit, Earned Income Credit and Child Tax Credit Clean-up costs, Demolition and Clean-up Costs Copy of tax return, request for, Request for copy of tax return. Irs 1040x form Credits: Child tax, Earned Income Credit and Child Tax Credit Earned income, Earned Income Credit and Child Tax Credit Education, Education Credits Employee retention, Employee Retention Credit Employer housing, Employer Housing Credit and Exclusion Rehabilitation tax, Increase in Rehabilitation Tax Credit D Demolition costs, Demolition and Clean-up Costs Distributions: Home purchase or construction, Repayment of Qualified Distributions for the Purchase or Construction of a Main Home Qualified disaster recovery assistance, Qualified disaster recovery assistance distribution. Irs 1040x form Repayment of, Repayment of Qualified Disaster Recovery Assistance Distributions Taxation of, Taxation of Qualified Disaster Recovery Assistance Distributions E Earned income credit, Earned Income Credit and Child Tax Credit Education credits, Education Credits Eligible retirement plan, Eligible retirement plan. Irs 1040x form Employee retention credit, Employee Retention Credit Employer housing credit, Employer Housing Credit and Exclusion Exemption, additional for housing, Additional Exemption for Housing Individuals Displaced by the Severe Storms, Tornadoes, or Flooding F Federal mortgage subsidy, recapture of, Recapture of Federal Mortgage Subsidy Free tax services, How To Get Tax Help H Help (see Tax help) Hope credit (see Education credits) I Involuntary conversion (see Replacement period for nonrecognition of gain) IRAs and other retirement plans, IRAs and Other Retirement Plans L Lifetime learning credit (see Education credits) M Mileage reimbursements, charitable volunteers, Mileage Reimbursements to Charitable Volunteers More information (see Tax help) N Net operating losses, Net Operating Losses P Publications (see Tax help) Q Qualified disaster recovery assistance distribution, Qualified disaster recovery assistance distribution. Irs 1040x form Qualified disaster recovery assistance loss, Qualified disaster recovery assistance loss. Irs 1040x form R Rehabilitation tax credit, Increase in Rehabilitation Tax Credit Relocation, temporary, Tax Relief for Temporary Relocation Replacement period for nonrecognition of gain, Replacement Period for Nonrecognition of Gain Retirement plan, eligible, Eligible retirement plan. Irs 1040x form Retirement plans, IRAs and Other Retirement Plans S Standard mileage rate, charitable use, Standard Mileage Rate for Charitable Use of Vehicles T Tax help, How To Get Tax Help Tax return: Request for copy, Request for copy of tax return. Irs 1040x form Request for transcript, Request for transcript of tax return. Irs 1040x form Taxpayer Advocate, Contacting your Taxpayer Advocate. Irs 1040x form Temporary relocation, Tax Relief for Temporary Relocation Theft losses, Casualty and Theft Losses Transcript of tax return, request for, Request for transcript of tax return. Irs 1040x form TTY/TDD information, How To Get Tax Help Prev  Up     Home   More Online Publications

Topic 506 - Charitable Contributions

Charitable contributions are deductible only if you itemize deductions on Form 1040, Schedule A (PDF).

To be deductible, charitable contributions must be made to qualified organizations. Payments to individuals are never deductible. See Publication 526, Charitable Contributions. To determine if the organization that you have contributed to qualifies as a charitable organization for income tax deductions, review Exempt Organizations Select Check on the IRS.gov website.

If your contribution entitles you to merchandise, goods, or services, including admission to a charity ball, banquet, theatrical performance, or sporting event, you can deduct only the amount that exceeds the fair market value of the benefit received.

For a contribution of cash, check, or other monetary gift (regardless of amount), you must maintain as a record of the contribution a bank record or a written communication from the qualified organization containing the name of the organization, the date of the contribution, and the amount of the contribution. In addition to deducting your cash contributions, you generally can deduct the fair market value of any other property you donate to qualified organizations. See Publication 561, Determining the Value of Donated Property. For any contribution of $250 or more (including contributions of cash or property), you must obtain and keep in your records a contemporaneous written acknowledgment from the qualified organization indicating the amount of the cash and a description of any property contributed. The acknowledgment must say whether the organization provided any goods or services in exchange for the gift and, if so, must provide a description and a good faith estimate of the value of those goods or services. One document from the qualified organization may satisfy both the written communication requirement for monetary gifts and the contemporaneous written acknowledgment requirement for all contributions of $250 or more.

You must fill out Form 8283 (PDF), and attach it to your return, if your deduction for a noncash contribution is more than $500. If you claim a deduction for a contribution of noncash property worth $5,000 or less, you must fill out Form 8283, Section A. If you claim a deduction for a contribution of noncash property worth more than $5,000, you will need a qualified appraisal of the noncash property and must fill out Form 8283, Section B. If you claim a deduction for a contribution of noncash property worth more than $500,000, you also will need to attach the qualified appraisal to your return.

Special rules apply to donations of certain types of property such as automobiles, inventory and investments that have appreciated in value. For more information, refer to Publication 526, Charitable Contributions. For information on determining the value of your noncash contributions, refer to Publication 561, Determining the Value of Donated Property.

Page Last Reviewed or Updated: December 12, 2013

The Irs 1040x Form

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