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State Tax Free File

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State Tax Free File

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

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The State Tax Free File

State tax free file Tax Changes for Individuals Table of Contents 2001 ChangesNew 5-Year Carryback Rule for Net Operating Losses (NOLs) Wash Sale Rules Do Not Apply to Section 1256 Contracts Other 2001 Changes 2002 ChangesDeduction for Educator Expenses Personal Credits Still Allowed Against Alternative Minimum Tax Later ChangeChild and Dependent Care Expenses 2001 Changes New 5-Year Carryback Rule for Net Operating Losses (NOLs) If you have an NOL from a tax year ending during 2001 or 2002, you must generally carry back the entire amount of the NOL to the 5 tax years before the NOL year (the carryback period). State tax free file However, you can still choose to use the previous carryback period. State tax free file You also can choose not to carry back an NOL and only carry it forward. State tax free file Individuals, estates, and trusts can file Form 1045, Application for Tentative Refund. State tax free file The instructions for this form will be revised to reflect the new law. State tax free file Wash Sale Rules Do Not Apply to Section 1256 Contracts The wash sale rules that generally apply to losses from the sale of stock or securities, do not apply to any loss arising from a section 1256 contract. State tax free file A section 1256 contract is any: Regulated futures contract, Foreign currency contract, Nonequity option, Dealer equity option, or Dealer securities futures contract. State tax free file Wash sales and section 1256 contracts are explained in detail in Publication 550, Investment Income and Expenses. State tax free file Other 2001 Changes Other changes are discussed in the following chapters. State tax free file Chapter 4 Car Expenses Chapter 5 Depreciation 2002 Changes Deduction for Educator Expenses If you are an eligible educator, you can deduct as an adjustment to income up to $250 in qualified expenses. State tax free file You can deduct these expenses even if you do not itemize deductions on Schedule A (Form 1040). State tax free file This adjustment to income is for expenses paid or incurred in tax years beginning during 2002 or 2003. State tax free file Previously, these expenses were deductible only as a miscellaneous itemized deduction subject to the 2% of adjusted gross income limit. State tax free file Eligible educator. State tax free file   You are an eligible educator if, for the tax year, you meet the following requirements. State tax free file You are a kindergarten through grade 12: Teacher, Instructor, Counselor, Principal, or Aide. State tax free file You work at least 900 hours during a school year in a school that provides elementary or secondary education, as determined under state law. State tax free file Qualified expenses. State tax free file   These are unreimbursed expenses you paid or incurred for books, supplies, computer equipment (including related software and services), other equipment, and supplementary materials that you use in the classroom. State tax free file For courses in health and physical education, expenses for supplies are qualified expenses only if they are related to athletics. State tax free file   To be deductible as an adjustment to income, the qualified expenses must be more than the following amounts for the tax year. State tax free file The interest on qualified U. State tax free file S. State tax free file savings bonds that you excluded from income because you paid qualified higher education expenses, Any distribution from a qualified tuition program that you excluded from income, or Any tax-free withdrawals from your Coverdell education savings account. State tax free file Personal Credits Still Allowed Against Alternative Minimum Tax The provision that allowed certain nonrefundable personal credits to reduce both your regular tax and any alternative minimum tax (AMT) has been extended and will be in effect for 2002 and 2003. State tax free file This provision, as it applies to the AMT, was originally scheduled to expire after 2001. State tax free file Without the extension, these credits could not have been used to reduce any AMT in 2002 or 2003. State tax free file Later Change Child and Dependent Care Expenses For the purpose of figuring the child and dependent care credit, your spouse is treated as having at least a minimum amount of earned income for any month that he or she is a full-time student or not able to care for himself or herself. State tax free file Beginning in 2003, this amount is increased to $250 a month if there is one qualifying person and to $500 a month if there are two or more qualifying persons. State tax free file Before 2003, the amounts were $200 and $400. State tax free file The same rule applies for the exclusion of employer-provided dependent care benefits. State tax free file For more information about the credit and exclusion, see Publication 503, Child and Dependent Care Expenses. State tax free file Prev  Up  Next   Home   More Online Publications