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Www 1040ez Tax Return Form

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Www 1040ez Tax Return Form

Www 1040ez tax return form Publication 590 - Additional Material Table of Contents Appendices Appendices To help you complete your tax return, use the following appendices that include worksheets and tables. Www 1040ez tax return form Appendix A — Summary Record of Traditional IRA(s) for 2013 and Worksheet for Determining Required Minimum Distributions. Www 1040ez tax return form Appendix B — Worksheets you use if you receive social security benefits and are subject to the IRA deduction phaseout rules. Www 1040ez tax return form A filled-in example is included. Www 1040ez tax return form Worksheet 1, Computation of Modified AGI. Www 1040ez tax return form Worksheet 2, Computation of Traditional IRA Deduction for 2013. Www 1040ez tax return form Worksheet 3, Computation of Taxable Social Security Benefits. Www 1040ez tax return form Comprehensive Example and completed worksheets. Www 1040ez tax return form Appendix C — Life Expectancy Tables. Www 1040ez tax return form These tables are included to assist you in computing your required minimum distribution amount if you have not taken all your assets from all your traditional IRAs before age 70½. Www 1040ez tax return form Table I (Single Life Expectancy). Www 1040ez tax return form Table II (Joint Life and Last Survivor Expectancy). Www 1040ez tax return form Table III (Uniform Lifetime). Www 1040ez tax return form Appendix A. Www 1040ez tax return form Summary Record of Traditional IRA(s) for 2013   Name ______________________________________ I was □ covered □ not covered by my employer's retirement plan during the year. Www 1040ez tax return form I became 59½ on ______________________________________(month) (day) (year) I became 70½ on ______________________________________(month) (day) (year)   Contributions Name of traditional IRA Date Amount contributed for 2013 Check if rollover contribution Fair Market Value of IRA as of December 31, 2013, from Form 5498 1. Www 1040ez tax return form         2. Www 1040ez tax return form         3. Www 1040ez tax return form         4. Www 1040ez tax return form         5. Www 1040ez tax return form         6. Www 1040ez tax return form         7. Www 1040ez tax return form         8. Www 1040ez tax return form         Total           Total contributions deducted on tax return $ Total contributions treated as nondeductible on Form 8606 $   Distributions Name of traditional IRA Date Amount of Distribution Reason (for example, retirement, rollover, conversion, withdrawal of excess contributions) Income earned on IRA Taxable amount reported on income tax return Nontaxable amount from Form 8606, line 13 1. Www 1040ez tax return form             2. Www 1040ez tax return form             3. Www 1040ez tax return form             4. Www 1040ez tax return form             5. Www 1040ez tax return form             6. Www 1040ez tax return form             7. Www 1040ez tax return form             8. Www 1040ez tax return form             Total               Basis of all traditional IRAs for 2013 and earlier years (from Form 8606, line 14) $ Note. Www 1040ez tax return form You should keep copies of your income tax return, and Forms W-2, 8606, and 5498. Www 1040ez tax return form Appendix A. Www 1040ez tax return form (Continued) Worksheet for Determining Required Minimum Distributions 1. Www 1040ez tax return form Age 70½ 71½ 72½ 73½ 74½ 2. Www 1040ez tax return form Year age was reached           3. Www 1040ez tax return form Value of IRA at the close of business on  December 31 of the year immediately prior to the year on line 21           4. Www 1040ez tax return form Distribution period from Table III or life expectancy  from Life Expectancy Table I or Table II2           5. Www 1040ez tax return form Required distribution (divide line 3 by line 4)3                         1. Www 1040ez tax return form Age 75½ 76½ 77½ 78½ 79½ 2. Www 1040ez tax return form Year age was reached           3. Www 1040ez tax return form Value of IRA at the close of business on  December 31 of the year immediately prior to the year on line 21           4. Www 1040ez tax return form Distribution period from Table III or life expectancy from Life Expectancy Table I or Table II2           5. Www 1040ez tax return form Required distribution (divide line 3 by line 4)3                         1. Www 1040ez tax return form Age 80½ 81½ 82½ 83½ 84½ 2. Www 1040ez tax return form Year age was reached           3. Www 1040ez tax return form Value of IRA at the close of business on  December 31 of the year immediately prior to the year on line 21           4. Www 1040ez tax return form Distribution period from Table III or life expectancy from Life Expectancy Table I or Table II2           5. Www 1040ez tax return form Required distribution (divide line 3 by line 4)3                         1. Www 1040ez tax return form Age 85½ 86½ 87½ 88½ 89½ 2. Www 1040ez tax return form Year age was reached           3. Www 1040ez tax return form Value of IRA at the close of business on  December 31 of the year immediately prior to the year on line 21           4. Www 1040ez tax return form Distribution period from Table III or life expectancy from Life Expectancy Table I or Table II2           5. Www 1040ez tax return form Required distribution (divide line 3 by line 4)3             1If you have more than one IRA, you must figure the required distribution separately for each IRA. Www 1040ez tax return form 2Use the appropriate life expectancy or distribution period for each year and for each IRA. Www 1040ez tax return form 3If you have more than one IRA, you must withdraw an amount equal to the total of the required distributions figured for each IRA. Www 1040ez tax return form You can, however, withdraw the total from one IRA or from more than one IRA. Www 1040ez tax return form Appendix B. Www 1040ez tax return form Worksheets for Social Security Recipients Who Contribute to a Traditional IRA If you receive social security benefits, have taxable compensation, contribute to your traditional IRA, and you or your spouse is covered by an employer retirement plan, complete the following worksheets. Www 1040ez tax return form (See Are You Covered by an Employer Plan? in chapter 1. Www 1040ez tax return form )  Use Worksheet 1 to figure your modified adjusted gross income. Www 1040ez tax return form This amount is needed in the computation of your IRA deduction, if any, which is figured using Worksheet 2. Www 1040ez tax return form   The IRA deduction figured using Worksheet 2 is entered on your tax return. Www 1040ez tax return form Worksheet 1 Computation of Modified AGI (For use only by taxpayers who receive social security benefits)   Filing Status — Check only one box:  □ A. Www 1040ez tax return form Married filing jointly  □ B. Www 1040ez tax return form Single, Head of Household, Qualifying Widow(er), or Married filing separately and  lived apart from your spouse during the entire year  □ C. Www 1040ez tax return form Married filing separately and lived with your spouse at any time during the year     1. Www 1040ez tax return form Adjusted gross income (AGI) from Form 1040 or Form 1040A (For purposes of this worksheet, figure your AGI without taking into account any social security benefits from Form SSA-1099 or RRB-1099, any deduction for contributions to a traditional IRA, any student loan interest deduction, any tuition and fees deduction, any domestic production activities deduction, or any exclusion of interest from savings bonds to be reported on Form 8815. Www 1040ez tax return form )  1. Www 1040ez tax return form   2. Www 1040ez tax return form Enter the amount in box 5 of all Forms SSA-1099 and Forms RRB-1099  2. Www 1040ez tax return form   3. Www 1040ez tax return form Enter one-half of line 2  3. Www 1040ez tax return form   4. Www 1040ez tax return form Enter the amount of any foreign earned income exclusion, foreign housing exclusion, U. Www 1040ez tax return form S. Www 1040ez tax return form possessions income exclusion, exclusion of income from Puerto Rico you claimed as a bona fide resident of Puerto Rico, or exclusion of employer-provided adoption benefits  4. Www 1040ez tax return form   5. Www 1040ez tax return form Enter the amount of any tax-exempt interest reported on line 8b of Form 1040 or 1040A  5. Www 1040ez tax return form   6. Www 1040ez tax return form Add lines 1, 3, 4, and 5  6. Www 1040ez tax return form   7. Www 1040ez tax return form Enter the amount listed below for your filing status. Www 1040ez tax return form $32,000 if you checked box A above. Www 1040ez tax return form $25,000 if you checked box B above. Www 1040ez tax return form $0 if you checked box C above. Www 1040ez tax return form  7. Www 1040ez tax return form   8. Www 1040ez tax return form Subtract line 7 from line 6. Www 1040ez tax return form If zero or less, enter -0- on this line  8. Www 1040ez tax return form   9. Www 1040ez tax return form If line 8 is zero, skip to line 17, enter -0-, and continue with line 18. Www 1040ez tax return form   If line 8 is more than zero, enter the amount listed below for your filing status. Www 1040ez tax return form $12,000 if you checked box A above. Www 1040ez tax return form $9,000 if you checked box B above. Www 1040ez tax return form $0 if you checked box C above  9. Www 1040ez tax return form   10. Www 1040ez tax return form Subtract line 9 from line 8. Www 1040ez tax return form If zero or less, enter -0-  10. Www 1040ez tax return form   11. Www 1040ez tax return form Enter the smaller of line 8 or line 9  11. Www 1040ez tax return form   12. Www 1040ez tax return form Enter one-half of line 11  12. Www 1040ez tax return form   13. Www 1040ez tax return form Enter the smaller of line 3 or line 12  13. Www 1040ez tax return form   14. Www 1040ez tax return form Multiply line 10 by . Www 1040ez tax return form 85. Www 1040ez tax return form If line 10 is zero, enter -0-  14. Www 1040ez tax return form   15. Www 1040ez tax return form Add lines 13 and 14  15. Www 1040ez tax return form   16. Www 1040ez tax return form Multiply line 2 by . Www 1040ez tax return form 85  16. Www 1040ez tax return form   17. Www 1040ez tax return form Taxable benefits to be included in modified AGI for traditional IRA deduction purposes. Www 1040ez tax return form  Enter the smaller of line 15 or line 16  17. Www 1040ez tax return form   18. Www 1040ez tax return form Enter the amount of any employer-provided adoption benefits exclusion and any foreign earned income exclusion and foreign housing exclusion or deduction that you claimed  18. Www 1040ez tax return form   19. Www 1040ez tax return form Modified AGI for determining your reduced traditional IRA deduction — add lines 1, 17, and 18. Www 1040ez tax return form Enter here and on line 2 of Worksheet 2, next  19. Www 1040ez tax return form   Appendix B. Www 1040ez tax return form (Continued) Worksheet 2 Computation of Traditional IRA Deduction For 2013 (For use only by taxpayers who receive social security benefits)   IF your filing status is . Www 1040ez tax return form . Www 1040ez tax return form . Www 1040ez tax return form AND your modified AGI is over . Www 1040ez tax return form . Www 1040ez tax return form . Www 1040ez tax return form THEN enter on line 1 below . Www 1040ez tax return form . Www 1040ez tax return form . Www 1040ez tax return form                 married filing jointly or qualifying widow(er)   $95,000*     $115,000                 married filing jointly (you are not covered by an employer plan but your spouse is)   $178,000*     $188,000                 single, or head of household   $59,000*     $69,000                 married filing separately**   $0*     $10,000                 *If your modified AGI is not over this amount, you can take an IRA deduction for your contributions of up to the lesser of $5,500 ($6,500 if you are age 50 or older) or your taxable compensation. Www 1040ez tax return form Skip this worksheet, proceed to Worksheet 3, and enter your IRA deduction on line 2 of Worksheet 3. Www 1040ez tax return form  **If you did not live with your spouse at any time during the year, consider your filing status as single. Www 1040ez tax return form  Note. Www 1040ez tax return form If you were married and you or your spouse worked and you both contributed to IRAs, figure the deduction for each of you separately. Www 1040ez tax return form               1. Www 1040ez tax return form Enter the applicable amount from above 1. Www 1040ez tax return form   2. Www 1040ez tax return form Enter your modified AGI from Worksheet 1, line 19 2. Www 1040ez tax return form     Note. Www 1040ez tax return form If line 2 is equal to or more than the amount on line 1, stop here; your traditional IRA contributions are not deductible. Www 1040ez tax return form Proceed to Worksheet 3. Www 1040ez tax return form     3. Www 1040ez tax return form Subtract line 2 from line 1 3. Www 1040ez tax return form   4. Www 1040ez tax return form Multiply line 3 by the percentage below that applies to you. Www 1040ez tax return form If the result is not a multiple of $10, round it to the next highest multiple of $10. Www 1040ez tax return form (For example, $611. Www 1040ez tax return form 40 is rounded to $620. Www 1040ez tax return form ) However, if the result is less than $200, enter $200. Www 1040ez tax return form       Married filing jointly or qualifying widow(er) and you are covered by an employer plan, multiply line 3 by 27. Www 1040ez tax return form 5%  (. Www 1040ez tax return form 275) (by 32. Www 1040ez tax return form 5% (. Www 1040ez tax return form 325) if you are age 50 or older). Www 1040ez tax return form All others, multiply line 3 by 55% (. Www 1040ez tax return form 55) (by 65% (. Www 1040ez tax return form 65) if you are age 50 or older). Www 1040ez tax return form 4. Www 1040ez tax return form   5. Www 1040ez tax return form Enter your compensation minus any deductions on Form 1040 or Form 1040NR, line 27 (deductible part of self-employment tax) and line 28 (self-employed SEP, SIMPLE, and qualified plans). Www 1040ez tax return form If you are the lower-income spouse, include your spouse's compensation reduced by his or her traditional IRA and Roth IRA contributions for this year 5. Www 1040ez tax return form   6. Www 1040ez tax return form Enter contributions you made, or plan to make, to your traditional IRA for 2013, but do not enter more than $5,500 ($6,500 if you are age 50 or older) 6. Www 1040ez tax return form   7. Www 1040ez tax return form Deduction. Www 1040ez tax return form Compare lines 4, 5, and 6. Www 1040ez tax return form Enter the smallest amount here (or a smaller amount if you choose). Www 1040ez tax return form Enter this amount on the Form 1040 or 1040A line for your IRA. Www 1040ez tax return form (If the amount on line 6 is more than the amount on line 7, complete line 8. Www 1040ez tax return form ) 7. Www 1040ez tax return form   8. Www 1040ez tax return form Nondeductible contributions. Www 1040ez tax return form Subtract line 7 from line 5 or 6, whichever is smaller. Www 1040ez tax return form Enter the result here and on line 1 of your Form 8606, Nondeductible IRAs. Www 1040ez tax return form 8. Www 1040ez tax return form   Appendix B. Www 1040ez tax return form (Continued) Worksheet 3   Computation of Taxable Social Security Benefits   (For use by taxpayers who receive social security benefits and take a traditional IRA deduction)     Filing Status — Check only one box:                   □ A. Www 1040ez tax return form Married filing jointly                   □ B. Www 1040ez tax return form Single, Head of Household, Qualifying Widow(er), or Married filing separately  and lived apart from your spouse during the entire year                   □ C. Www 1040ez tax return form Married filing separately and lived with your spouse at any time during the  year             1. Www 1040ez tax return form Adjusted gross income (AGI) from Form 1040 or Form 1040A (For purposes of this worksheet, figure your AGI without taking into account any IRA deduction, any student loan interest deduction, any tuition and fees deduction, any domestic production activities deduction, any social security benefits from Form SSA-1099 or RRB-1099, or any exclusion of interest from savings bonds to be reported on Form 8815. Www 1040ez tax return form ) 1. Www 1040ez tax return form   2. Www 1040ez tax return form Deduction(s) from line 7 of Worksheet(s) 2 2. Www 1040ez tax return form   3. Www 1040ez tax return form Subtract line 2 from line 1 3. Www 1040ez tax return form   4. Www 1040ez tax return form Enter amount in box 5 of all Forms SSA-1099 and Forms RRB-1099 4. Www 1040ez tax return form   5. Www 1040ez tax return form Enter one-half of line 4 5. Www 1040ez tax return form   6. Www 1040ez tax return form Enter the amount of any foreign earned income exclusion, foreign housing exclusion, exclusion of income from U. Www 1040ez tax return form S. Www 1040ez tax return form possessions, exclusion of income from Puerto Rico you claimed as a bona fide resident of Puerto Rico, or exclusion of employer-provided adoption benefits 6. Www 1040ez tax return form   7. Www 1040ez tax return form Enter the amount of any tax-exempt interest reported on line 8b of Form 1040 or 1040A 7. Www 1040ez tax return form   8. Www 1040ez tax return form Add lines 3, 5, 6, and 7 8. Www 1040ez tax return form   9. Www 1040ez tax return form Enter the amount listed below for your filing status. Www 1040ez tax return form $32,000 if you checked box A above. Www 1040ez tax return form $25,000 if you checked box B above. Www 1040ez tax return form $0 if you checked box C above. Www 1040ez tax return form 9. Www 1040ez tax return form   10. Www 1040ez tax return form Subtract line 9 from line 8. Www 1040ez tax return form If zero or less, enter -0- on this line. Www 1040ez tax return form 10. Www 1040ez tax return form   11. Www 1040ez tax return form If line 10 is zero, stop here. Www 1040ez tax return form None of your social security benefits are taxable. Www 1040ez tax return form  If line 10 is more than zero, enter the amount listed below for your filing status. Www 1040ez tax return form $12,000 if you checked box A above. Www 1040ez tax return form $9,000 if you checked box B above. Www 1040ez tax return form $0 if you checked box C above. Www 1040ez tax return form 11. Www 1040ez tax return form   12. Www 1040ez tax return form Subtract line 11 from line 10. Www 1040ez tax return form If zero or less, enter -0- 12. Www 1040ez tax return form   13. Www 1040ez tax return form Enter the smaller of line 10 or line 11 13. Www 1040ez tax return form   14. Www 1040ez tax return form Enter one-half of line 13 . Www 1040ez tax return form 14. Www 1040ez tax return form   15. Www 1040ez tax return form Enter the smaller of line 5 or line 14 15. Www 1040ez tax return form   16. Www 1040ez tax return form Multiply line 12 by . Www 1040ez tax return form 85. Www 1040ez tax return form If line 12 is zero, enter -0- 16. Www 1040ez tax return form   17. Www 1040ez tax return form Add lines 15 and 16 17. Www 1040ez tax return form   18. Www 1040ez tax return form Multiply line 4 by . Www 1040ez tax return form 85 18. Www 1040ez tax return form   19. Www 1040ez tax return form Taxable social security benefits. Www 1040ez tax return form Enter the smaller of line 17 or line 18 19. Www 1040ez tax return form   Appendix B. Www 1040ez tax return form (Continued) Comprehensive Example Determining Your Traditional IRA Deduction and the Taxable Portion of Your Social Security Benefits John Black is married and files a joint return. Www 1040ez tax return form He is 65 years old and had 2013 wages of $89,500. Www 1040ez tax return form His wife did not work in 2013. Www 1040ez tax return form He also received social security benefits of $12,000 and made a $6,000 contribution to his traditional IRA for the year. Www 1040ez tax return form He had no foreign income, no tax-exempt interest, and no adjustments to income on lines 23 through 36 on his Form 1040. Www 1040ez tax return form He participated in a section 401(k) retirement plan at work. Www 1040ez tax return form  John completes worksheets 1 and 2. Www 1040ez tax return form Worksheet 2 shows that his 2013 IRA deduction is $4,980. Www 1040ez tax return form He must either withdraw the contributions that are more than the deduction (the $1,020 shown on line 8 of Worksheet 2), or treat the excess amounts as nondeductible contributions (in which case he must complete Form 8606 and attach it to his Form 1040). Www 1040ez tax return form  The completed worksheets that follow show how John figured his modified AGI to determine the IRA deduction and the taxable social security benefits to report on his Form 1040. Www 1040ez tax return form Worksheet 1 Computation of Modified AGI (For use only by taxpayers who receive social security benefits)   Filing Status — Check only one box:  ☑ A. Www 1040ez tax return form Married filing jointly  □ B. Www 1040ez tax return form Single, Head of Household, Qualifying Widow(er), or Married filing separately and lived apart from your spouse during the entire year  □ C. Www 1040ez tax return form Married filing separately and lived with your spouse at any time during the year     1. Www 1040ez tax return form Adjusted gross income (AGI) from Form 1040 or Form 1040A (For purposes of this worksheet, figure your AGI without taking into account any social security benefits from Form SSA-1099 or RRB-1099, any deduction for contributions to a traditional IRA, any student loan interest deduction, any tuition and fees deduction, any domestic production activities deduction, or any exclusion of interest from savings bonds to be reported on Form 8815. Www 1040ez tax return form ) 1. Www 1040ez tax return form 89,500 2. Www 1040ez tax return form Enter the amount in box 5 of all Forms SSA-1099 and Forms RRB-1099 2. Www 1040ez tax return form 12,000 3. Www 1040ez tax return form Enter one-half of line 2 3. Www 1040ez tax return form 6,000 4. Www 1040ez tax return form Enter the amount of any foreign earned income exclusion, foreign housing exclusion, U. Www 1040ez tax return form S. Www 1040ez tax return form possessions income exclusion, exclusion of income from Puerto Rico you claimed as a bona fide resident of Puerto Rico, or exclusion of employer-provided adoption benefits 4. Www 1040ez tax return form 0 5. Www 1040ez tax return form Enter the amount of any tax-exempt interest reported on line 8b of Form 1040 or 1040A 5. Www 1040ez tax return form 0 6. Www 1040ez tax return form Add lines 1, 3, 4, and 5 6. Www 1040ez tax return form 95,500 7. Www 1040ez tax return form Enter the amount listed below for your filing status. Www 1040ez tax return form $32,000 if you checked box A above. Www 1040ez tax return form $25,000 if you checked box B above. Www 1040ez tax return form $0 if you checked box C above. Www 1040ez tax return form 7. Www 1040ez tax return form 32,000 8. Www 1040ez tax return form Subtract line 7 from line 6. Www 1040ez tax return form If zero or less, enter -0- on this line 8. Www 1040ez tax return form 63,500 9. Www 1040ez tax return form If line 8 is zero, skip to line 17, enter -0-, and continue with line 18. Www 1040ez tax return form   If line 8 is more than zero, enter the amount listed below for your filing status. Www 1040ez tax return form $12,000 if you checked box A above. Www 1040ez tax return form $9,000 if you checked box B above. Www 1040ez tax return form $0 if you checked box C above 9. Www 1040ez tax return form 12,000 10. Www 1040ez tax return form Subtract line 9 from line 8. Www 1040ez tax return form If zero or less, enter -0- 10. Www 1040ez tax return form 51,500 11. Www 1040ez tax return form Enter the smaller of line 8 or line 9 11. Www 1040ez tax return form 12,000 12. Www 1040ez tax return form Enter one-half of line 11 12. Www 1040ez tax return form 6,000 13. Www 1040ez tax return form Enter the smaller of line 3 or line 12 13. Www 1040ez tax return form 6,000 14. Www 1040ez tax return form Multiply line 10 by . Www 1040ez tax return form 85. Www 1040ez tax return form If line 10 is zero, enter -0- 14. Www 1040ez tax return form 43,775 15. Www 1040ez tax return form Add lines 13 and 14 15. Www 1040ez tax return form 49,775 16. Www 1040ez tax return form Multiply line 2 by . Www 1040ez tax return form 85 16. Www 1040ez tax return form 10,200 17. Www 1040ez tax return form Taxable benefits to be included in modified AGI for traditional IRA deduction purposes. Www 1040ez tax return form  Enter the smaller of line 15 or line 16 17. Www 1040ez tax return form 10,200 18. Www 1040ez tax return form Enter the amount of any employer-provided adoption benefits exclusion and any foreign earned income exclusion and foreign housing exclusion or deduction that you claimed 18. Www 1040ez tax return form 0 19. Www 1040ez tax return form Modified AGI for determining your reduced traditional IRA deduction — add lines 1, 17, and 18. Www 1040ez tax return form Enter here and on line 2 of Worksheet 2, next 19. Www 1040ez tax return form 99,700 Appendix B. Www 1040ez tax return form (Continued) Worksheet 2 Computation of Traditional IRA Deduction For 2013 (For use only by taxpayers who receive social security benefits)   IF your filing status is . Www 1040ez tax return form . Www 1040ez tax return form . Www 1040ez tax return form AND your modified AGI is over . Www 1040ez tax return form . Www 1040ez tax return form . Www 1040ez tax return form THEN enter on line 1 below . Www 1040ez tax return form . Www 1040ez tax return form . Www 1040ez tax return form                 married filing jointly or qualifying widow(er)   $95,000*     $115,000                 married filing jointly (you are not covered by an employer plan but your spouse is)   $178,000*     $188,000                 single, or head of household   $59,000*     $69,000                 married filing separately**   $0*     $10,000                 *If your modified AGI is not over this amount, you can take an IRA deduction for your contributions of up to the lesser of $5,500 ($6,500 if you are age 50 or older) or your taxable compensation. Www 1040ez tax return form Skip this worksheet, proceed to Worksheet 3, and enter your IRA deduction on line 2 of Worksheet 3. Www 1040ez tax return form  **If you did not live with your spouse at any time during the year, consider your filing status as single. Www 1040ez tax return form  Note. Www 1040ez tax return form If you were married and you or your spouse worked and you both contributed to IRAs, figure the deduction for each of you separately. Www 1040ez tax return form               1. Www 1040ez tax return form Enter the applicable amount from above 1. Www 1040ez tax return form 115,000 2. Www 1040ez tax return form Enter your modified AGI from Worksheet 1, line 19 2. Www 1040ez tax return form 99,700   Note. Www 1040ez tax return form If line 2 is equal to or more than the amount on line 1, stop here; your traditional IRA contributions are not deductible. Www 1040ez tax return form Proceed to Worksheet 3. Www 1040ez tax return form     3. Www 1040ez tax return form Subtract line 2 from line 1 3. Www 1040ez tax return form 15,300 4. Www 1040ez tax return form Multiply line 3 by the percentage below that applies to you. Www 1040ez tax return form If the result is not a multiple of $10, round it to the next highest multiple of $10. Www 1040ez tax return form (For example, $611. Www 1040ez tax return form 40 is rounded to $620. Www 1040ez tax return form ) However, if the result is less than $200, enter $200. Www 1040ez tax return form       Married filing jointly or qualifying widow(er) and you are covered by an employer plan, multiply line 3 by 27. Www 1040ez tax return form 5%  (. Www 1040ez tax return form 275) (by 32. Www 1040ez tax return form 5% (. Www 1040ez tax return form 325) if you are age 50 or older). Www 1040ez tax return form All others, multiply line 3 by 55% (. Www 1040ez tax return form 55) (by 65% (. Www 1040ez tax return form 65) if you are age 50 or older). Www 1040ez tax return form 4. Www 1040ez tax return form 4,980 5. Www 1040ez tax return form Enter your compensation minus any deductions on Form 1040 or Form 1040NR, line 27 (deductible part of self-employment tax) and line 28 (self-employed SEP, SIMPLE, and qualified plans). Www 1040ez tax return form If you are the lower-income spouse, include your spouse's compensation reduced by his or her traditional IRA and Roth IRA contributions for this year 5. Www 1040ez tax return form 89,500 6. Www 1040ez tax return form Enter contributions you made, or plan to make, to your traditional IRA for 2013, but do not enter more than $5,500 ($6,500 if you are age 50 or older) 6. Www 1040ez tax return form 6,000 7. Www 1040ez tax return form Deduction. Www 1040ez tax return form Compare lines 4, 5, and 6. Www 1040ez tax return form Enter the smallest amount here (or a smaller amount if you choose). Www 1040ez tax return form Enter this amount on the Form 1040 or 1040A line for your IRA. Www 1040ez tax return form (If the amount on line 6 is more than the amount on line 7, complete line 8. Www 1040ez tax return form ) 7. Www 1040ez tax return form 4,980 8. Www 1040ez tax return form Nondeductible contributions. Www 1040ez tax return form Subtract line 7 from line 5 or 6, whichever is smaller. Www 1040ez tax return form Enter the result here and on line 1 of your Form 8606, Nondeductible IRAs. Www 1040ez tax return form 8. Www 1040ez tax return form 1,020 Appendix B. Www 1040ez tax return form (Continued) Worksheet 3   Computation of Taxable Social Security Benefits   (For use by taxpayers who receive social security benefits and take a traditional IRA deduction)     Filing Status — Check only one box:                   ☑ A. Www 1040ez tax return form Married filing jointly                   □ B. Www 1040ez tax return form Single, Head of Household, Qualifying Widow(er), or Married filing separately  and lived apart from your spouse during the entire year                   □ C. Www 1040ez tax return form Married filing separately and lived with your spouse at any time during the  year             1. Www 1040ez tax return form Adjusted gross income (AGI) from Form 1040 or Form 1040A (For purposes of this worksheet, figure your AGI without taking into account any IRA deduction, any student loan interest deduction, any tuition and fees deduction, any domestic production activities deduction, any social security benefits from Form SSA-1099 or RRB-1099, or any exclusion of interest from savings bonds to be reported on Form 8815. Www 1040ez tax return form ) 1. Www 1040ez tax return form 89,500 2. Www 1040ez tax return form Deduction(s) from line 7 of Worksheet(s) 2 2. Www 1040ez tax return form 4,980 3. Www 1040ez tax return form Subtract line 2 from line 1 3. Www 1040ez tax return form 84,520 4. Www 1040ez tax return form Enter amount in box 5 of all Forms SSA-1099 and Forms RRB-1099 4. Www 1040ez tax return form 12,000 5. Www 1040ez tax return form Enter one-half of line 4 5. Www 1040ez tax return form 6,000 6. Www 1040ez tax return form Enter the amount of any foreign earned income exclusion, foreign housing exclusion, exclusion of income from U. Www 1040ez tax return form S. Www 1040ez tax return form possessions, exclusion of income from Puerto Rico you claimed as a bona fide resident of Puerto Rico, or exclusion of employer-provided adoption benefits 6. Www 1040ez tax return form 0 7. Www 1040ez tax return form Enter the amount of any tax-exempt interest reported on line 8b of Form 1040 or 1040A 7. Www 1040ez tax return form 0 8. Www 1040ez tax return form Add lines 3, 5, 6, and 7 8. Www 1040ez tax return form 90,520 9. Www 1040ez tax return form Enter the amount listed below for your filing status. Www 1040ez tax return form $32,000 if you checked box A above. Www 1040ez tax return form $25,000 if you checked box B above. Www 1040ez tax return form $0 if you checked box C above. Www 1040ez tax return form 9. Www 1040ez tax return form 32,000 10. Www 1040ez tax return form Subtract line 9 from line 8. Www 1040ez tax return form If zero or less, enter -0- on this line. Www 1040ez tax return form 10. Www 1040ez tax return form 58,520 11. Www 1040ez tax return form If line 10 is zero, stop here. Www 1040ez tax return form None of your social security benefits are taxable. Www 1040ez tax return form  If line 10 is more than zero, enter the amount listed below for your filing status. Www 1040ez tax return form $12,000 if you checked box A above. Www 1040ez tax return form $9,000 if you checked box B above. Www 1040ez tax return form $0 if you checked box C above. Www 1040ez tax return form 11. Www 1040ez tax return form 12,000 12. Www 1040ez tax return form Subtract line 11 from line 10. Www 1040ez tax return form If zero or less, enter -0- 12. Www 1040ez tax return form 46,520 13. Www 1040ez tax return form Enter the smaller of line 10 or line 11 13. Www 1040ez tax return form 12,000 14. Www 1040ez tax return form Enter one-half of line 13 . Www 1040ez tax return form 14. Www 1040ez tax return form 6,000 15. Www 1040ez tax return form Enter the smaller of line 5 or line 14 15. Www 1040ez tax return form 6,000 16. Www 1040ez tax return form Multiply line 12 by . Www 1040ez tax return form 85. Www 1040ez tax return form If line 12 is zero, enter -0- 16. Www 1040ez tax return form 39,542 17. Www 1040ez tax return form Add lines 15 and 16 17. Www 1040ez tax return form 45,542 18. Www 1040ez tax return form Multiply line 4 by . Www 1040ez tax return form 85 18. Www 1040ez tax return form 10,200 19. Www 1040ez tax return form Taxable social security benefits. Www 1040ez tax return form Enter the smaller of line 17 or line 18 19. Www 1040ez tax return form 10,200 Appendix C. Www 1040ez tax return form Life Expectancy Tables   Table I (Single Life Expectancy) (For Use by Beneficiaries)         Age Life Expectancy Age Life Expectancy 0 82. Www 1040ez tax return form 4 28 55. Www 1040ez tax return form 3 1 81. Www 1040ez tax return form 6 29 54. Www 1040ez tax return form 3 2 80. Www 1040ez tax return form 6 30 53. Www 1040ez tax return form 3 3 79. Www 1040ez tax return form 7 31 52. Www 1040ez tax return form 4 4 78. Www 1040ez tax return form 7 32 51. Www 1040ez tax return form 4 5 77. Www 1040ez tax return form 7 33 50. Www 1040ez tax return form 4 6 76. Www 1040ez tax return form 7 34 49. Www 1040ez tax return form 4 7 75. Www 1040ez tax return form 8 35 48. Www 1040ez tax return form 5 8 74. Www 1040ez tax return form 8 36 47. Www 1040ez tax return form 5 9 73. Www 1040ez tax return form 8 37 46. Www 1040ez tax return form 5 10 72. Www 1040ez tax return form 8 38 45. Www 1040ez tax return form 6 11 71. Www 1040ez tax return form 8 39 44. Www 1040ez tax return form 6 12 70. Www 1040ez tax return form 8 40 43. Www 1040ez tax return form 6 13 69. Www 1040ez tax return form 9 41 42. Www 1040ez tax return form 7 14 68. Www 1040ez tax return form 9 42 41. Www 1040ez tax return form 7 15 67. Www 1040ez tax return form 9 43 40. Www 1040ez tax return form 7 16 66. Www 1040ez tax return form 9 44 39. Www 1040ez tax return form 8 17 66. Www 1040ez tax return form 0 45 38. Www 1040ez tax return form 8 18 65. Www 1040ez tax return form 0 46 37. Www 1040ez tax return form 9 19 64. Www 1040ez tax return form 0 47 37. Www 1040ez tax return form 0 20 63. Www 1040ez tax return form 0 48 36. Www 1040ez tax return form 0 21 62. Www 1040ez tax return form 1 49 35. Www 1040ez tax return form 1 22 61. Www 1040ez tax return form 1 50 34. Www 1040ez tax return form 2 23 60. Www 1040ez tax return form 1 51 33. Www 1040ez tax return form 3 24 59. Www 1040ez tax return form 1 52 32. Www 1040ez tax return form 3 25 58. Www 1040ez tax return form 2 53 31. Www 1040ez tax return form 4 26 57. Www 1040ez tax return form 2 54 30. Www 1040ez tax return form 5 27 56. Www 1040ez tax return form 2 55 29. Www 1040ez tax return form 6 Appendix C. Www 1040ez tax return form (Continued)   Table I (Single Life Expectancy) (For Use by Beneficiaries)         Age Life Expectancy Age Life Expectancy 56 28. Www 1040ez tax return form 7 84 8. Www 1040ez tax return form 1 57 27. Www 1040ez tax return form 9 85 7. Www 1040ez tax return form 6 58 27. Www 1040ez tax return form 0 86 7. Www 1040ez tax return form 1 59 26. Www 1040ez tax return form 1 87 6. Www 1040ez tax return form 7 60 25. Www 1040ez tax return form 2 88 6. Www 1040ez tax return form 3 61 24. Www 1040ez tax return form 4 89 5. Www 1040ez tax return form 9 62 23. Www 1040ez tax return form 5 90 5. Www 1040ez tax return form 5 63 22. Www 1040ez tax return form 7 91 5. Www 1040ez tax return form 2 64 21. Www 1040ez tax return form 8 92 4. Www 1040ez tax return form 9 65 21. Www 1040ez tax return form 0 93 4. Www 1040ez tax return form 6 66 20. Www 1040ez tax return form 2 94 4. Www 1040ez tax return form 3 67 19. Www 1040ez tax return form 4 95 4. Www 1040ez tax return form 1 68 18. Www 1040ez tax return form 6 96 3. Www 1040ez tax return form 8 69 17. Www 1040ez tax return form 8 97 3. Www 1040ez tax return form 6 70 17. Www 1040ez tax return form 0 98 3. Www 1040ez tax return form 4 71 16. Www 1040ez tax return form 3 99 3. Www 1040ez tax return form 1 72 15. Www 1040ez tax return form 5 100 2. Www 1040ez tax return form 9 73 14. Www 1040ez tax return form 8 101 2. Www 1040ez tax return form 7 74 14. Www 1040ez tax return form 1 102 2. Www 1040ez tax return form 5 75 13. Www 1040ez tax return form 4 103 2. Www 1040ez tax return form 3 76 12. Www 1040ez tax return form 7 104 2. Www 1040ez tax return form 1 77 12. Www 1040ez tax return form 1 105 1. Www 1040ez tax return form 9 78 11. Www 1040ez tax return form 4 106 1. Www 1040ez tax return form 7 79 10. Www 1040ez tax return form 8 107 1. Www 1040ez tax return form 5 80 10. Www 1040ez tax return form 2 108 1. Www 1040ez tax return form 4 81 9. Www 1040ez tax return form 7 109 1. Www 1040ez tax return form 2 82 9. Www 1040ez tax return form 1 110 1. Www 1040ez tax return form 1 83 8. Www 1040ez tax return form 6 111 and over 1. Www 1040ez tax return form 0 Appendix C. Www 1040ez tax return form Life Expectancy Tables (Continued) Table II (Joint Life and Last Survivor Expectancy)  (For Use by Owners Whose Spouses Are More Than 10 Years Younger and Are the Sole Beneficiaries of Their IRAs) Ages 20 21 22 23 24 25 26 27 28 29 20 70. Www 1040ez tax return form 1 69. Www 1040ez tax return form 6 69. Www 1040ez tax return form 1 68. Www 1040ez tax return form 7 68. Www 1040ez tax return form 3 67. Www 1040ez tax return form 9 67. Www 1040ez tax return form 5 67. Www 1040ez tax return form 2 66. Www 1040ez tax return form 9 66. Www 1040ez tax return form 6 21 69. Www 1040ez tax return form 6 69. Www 1040ez tax return form 1 68. Www 1040ez tax return form 6 68. Www 1040ez tax return form 2 67. Www 1040ez tax return form 7 67. Www 1040ez tax return form 3 66. Www 1040ez tax return form 9 66. Www 1040ez tax return form 6 66. Www 1040ez tax return form 2 65. Www 1040ez tax return form 9 22 69. Www 1040ez tax return form 1 68. Www 1040ez tax return form 6 68. Www 1040ez tax return form 1 67. Www 1040ez tax return form 6 67. Www 1040ez tax return form 2 66. Www 1040ez tax return form 7 66. Www 1040ez tax return form 3 65. Www 1040ez tax return form 9 65. Www 1040ez tax return form 6 65. Www 1040ez tax return form 2 23 68. Www 1040ez tax return form 7 68. Www 1040ez tax return form 2 67. Www 1040ez tax return form 6 67. Www 1040ez tax return form 1 66. Www 1040ez tax return form 6 66. Www 1040ez tax return form 2 65. Www 1040ez tax return form 7 65. Www 1040ez tax return form 3 64. Www 1040ez tax return form 9 64. Www 1040ez tax return form 6 24 68. Www 1040ez tax return form 3 67. Www 1040ez tax return form 7 67. Www 1040ez tax return form 2 66. Www 1040ez tax return form 6 66. Www 1040ez tax return form 1 65. Www 1040ez tax return form 6 65. Www 1040ez tax return form 2 64. Www 1040ez tax return form 7 64. Www 1040ez tax return form 3 63. Www 1040ez tax return form 9 25 67. Www 1040ez tax return form 9 67. Www 1040ez tax return form 3 66. Www 1040ez tax return form 7 66. Www 1040ez tax return form 2 65. Www 1040ez tax return form 6 65. Www 1040ez tax return form 1 64. Www 1040ez tax return form 6 64. Www 1040ez tax return form 2 63. Www 1040ez tax return form 7 63. Www 1040ez tax return form 3 26 67. Www 1040ez tax return form 5 66. Www 1040ez tax return form 9 66. Www 1040ez tax return form 3 65. Www 1040ez tax return form 7 65. Www 1040ez tax return form 2 64. Www 1040ez tax return form 6 64. Www 1040ez tax return form 1 63. Www 1040ez tax return form 6 63. Www 1040ez tax return form 2 62. Www 1040ez tax return form 8 27 67. Www 1040ez tax return form 2 66. Www 1040ez tax return form 6 65. Www 1040ez tax return form 9 65. Www 1040ez tax return form 3 64. Www 1040ez tax return form 7 64. 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Www 1040ez tax return form 9 59. Www 1040ez tax return form 1 58. Www 1040ez tax return form 3 57. Www 1040ez tax return form 5 56. Www 1040ez tax return form 7 43 64. Www 1040ez tax return form 1 63. Www 1040ez tax return form 2 62. Www 1040ez tax return form 4 61. Www 1040ez tax return form 5 60. Www 1040ez tax return form 6 59. Www 1040ez tax return form 8 58. Www 1040ez tax return form 9 58. Www 1040ez tax return form 1 57. Www 1040ez tax return form 3 56. Www 1040ez tax return form 5 44 64. Www 1040ez tax return form 0 63. Www 1040ez tax return form 1 62. Www 1040ez tax return form 2 61. Www 1040ez tax return form 4 60. Www 1040ez tax return form 5 59. Www 1040ez tax return form 6 58. Www 1040ez tax return form 8 57. Www 1040ez tax return form 9 57. Www 1040ez tax return form 1 56. Www 1040ez tax return form 3 45 64. Www 1040ez tax return form 0 63. Www 1040ez tax return form 0 62. Www 1040ez tax return form 2 61. Www 1040ez tax return form 3 60. Www 1040ez tax return form 4 59. 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Www 1040ez tax return form 2 58. Www 1040ez tax return form 3 57. Www 1040ez tax return form 4 56. Www 1040ez tax return form 5 55. Www 1040ez tax return form 7 49 63. Www 1040ez tax return form 7 62. Www 1040ez tax return form 8 61. Www 1040ez tax return form 8 60. Www 1040ez tax return form 9 60. Www 1040ez tax return form 0 59. Www 1040ez tax return form 1 58. Www 1040ez tax return form 2 57. Www 1040ez tax return form 3 56. Www 1040ez tax return form 4 55. Www 1040ez tax return form 6 50 63. Www 1040ez tax return form 6 62. Www 1040ez tax return form 7 61. Www 1040ez tax return form 8 60. Www 1040ez tax return form 8 59. Www 1040ez tax return form 9 59. Www 1040ez tax return form 0 58. Www 1040ez tax return form 1 57. Www 1040ez tax return form 2 56. Www 1040ez tax return form 3 55. Www 1040ez tax return form 4 51 63. Www 1040ez tax return form 6 62. Www 1040ez tax return form 6 61. Www 1040ez tax return form 7 60. Www 1040ez tax return form 8 59. Www 1040ez tax return form 9 58. 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Www 1040ez tax return form 6 57. Www 1040ez tax return form 7 56. Www 1040ez tax return form 7 55. Www 1040ez tax return form 8 54. Www 1040ez tax return form 9 58 63. Www 1040ez tax return form 3 62. Www 1040ez tax return form 4 61. Www 1040ez tax return form 4 60. Www 1040ez tax return form 5 59. Www 1040ez tax return form 5 58. Www 1040ez tax return form 6 57. Www 1040ez tax return form 6 56. Www 1040ez tax return form 7 55. Www 1040ez tax return form 8 54. Www 1040ez tax return form 8 59 63. Www 1040ez tax return form 3 62. Www 1040ez tax return form 3 61. Www 1040ez tax return form 4 60. Www 1040ez tax return form 4 59. Www 1040ez tax return form 5 58. Www 1040ez tax return form 5 57. Www 1040ez tax return form 6 56. Www 1040ez tax return form 7 55. Www 1040ez tax return form 7 54. Www 1040ez tax return form 8 Appendix C. Www 1040ez tax return form (Continued) Table II (continued) (Joint Life and Last Survivor Expectancy)  (For Use by Owners Whose Spouses Are More Than 10 Years Younger and Are the Sole Beneficiaries of Their IRAs) Ages 20 21 22 23 24 25 26 27 28 29 60 63. Www 1040ez tax return form 3 62. Www 1040ez tax return form 3 61. Www 1040ez tax return form 4 60. Www 1040ez tax return form 4 59. Www 1040ez tax return form 5 58. Www 1040ez tax return form 5 57. Www 1040ez tax return form 6 56. Www 1040ez tax return form 6 55. Www 1040ez tax return form 7 54. Www 1040ez tax return form 7 61 63. Www 1040ez tax return form 3 62. Www 1040ez tax return form 3 61. Www 1040ez tax return form 3 60. Www 1040ez tax return form 4 59. Www 1040ez tax return form 4 58. Www 1040ez tax return form 5 57. Www 1040ez tax return form 5 56. Www 1040ez tax return form 6 55. Www 1040ez tax return form 6 54. Www 1040ez tax return form 7 62 63. Www 1040ez tax return form 2 62. Www 1040ez tax return form 3 61. 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Www 1040ez tax return form 1 60. Www 1040ez tax return form 1 59. Www 1040ez tax return form 1 58. Www 1040ez tax return form 2 57. Www 1040ez tax return form 2 56. Www 1040ez tax return form 2 55. Www 1040ez tax return form 3 54. Www 1040ez tax return form 3 90 63. Www 1040ez tax return form 0 62. Www 1040ez tax return form 1 61. Www 1040ez tax return form 1 60. Www 1040ez tax return form 1 59. Www 1040ez tax return form 1 58. Www 1040ez tax return form 2 57. Www 1040ez tax return form 2 56. Www 1040ez tax return form 2 55. Www 1040ez tax return form 3 54. Www 1040ez tax return form 3 91 63. Www 1040ez tax return form 0 62. Www 1040ez tax return form 1 61. Www 1040ez tax return form 1 60. Www 1040ez tax return form 1 59. Www 1040ez tax return form 1 58. Www 1040ez tax return form 2 57. Www 1040ez tax return form 2 56. Www 1040ez tax return form 2 55. Www 1040ez tax return form 3 54. Www 1040ez tax return form 3 92 63. Www 1040ez tax return form 0 62. Www 1040ez tax return form 1 61. Www 1040ez tax return form 1 60. Www 1040ez tax return form 1 59. Www 1040ez tax return form 1 58. Www 1040ez tax return form 2 57. Www 1040ez tax return form 2 56. Www 1040ez tax return form 2 55. Www 1040ez tax return form 3 54. Www 1040ez tax return form 3 93 63. Www 1040ez tax return form 0 62. Www 1040ez tax return form 1 61. Www 1040ez tax return form 1 60. Www 1040ez tax return form 1 59. Www 1040ez tax return form 1 58. Www 1040ez tax return form 2 57. Www 1040ez tax return form 2 56. Www 1040ez tax return form 2 55. Www 1040ez tax return form 3 54. Www 1040ez tax return form 3 94 63. Www 1040ez tax return form 0 62. Www 1040ez tax return form 1 61. Www 1040ez tax return form 1 60. Www 1040ez tax return form 1 59. Www 1040ez tax return form 1 58. Www 1040ez tax return form 2 57. Www 1040ez tax return form 2 56. Www 1040ez tax return form 2 55. Www 1040ez tax return form 3 54. Www 1040ez tax return form 3 95 63. Www 1040ez tax return form 0 62. Www 1040ez tax return form 1 61. Www 1040ez tax return form 1 60. Www 1040ez tax return form 1 59. Www 1040ez tax return form 1 58. Www 1040ez tax return form 2 57. Www 1040ez tax return form 2 56. Www 1040ez tax return form 2 55. Www 1040ez tax return form 3 54. Www 1040ez tax return form 3 96 63. Www 1040ez tax return form 0 62. Www 1040ez tax return form 1 61. Www 1040ez tax return form 1 60. Www 1040ez tax return form 1 59. Www 1040ez tax return form 1 58. Www 1040ez tax return form 2 57. Www 1040ez tax return form 2 56. Www 1040ez tax return form 2 55. Www 1040ez tax return form 3 54. Www 1040ez tax return form 3 97 63. Www 1040ez tax return form 0 62. Www 1040ez tax return form 1 61. Www 1040ez tax return form 1 60. Www 1040ez tax return form 1 59. Www 1040ez tax return form 1 58. Www 1040ez tax return form 2 57. Www 1040ez tax return form 2 56. Www 1040ez tax return form 2 55. Www 1040ez tax return form 3 54. Www 1040ez tax return form 3 98 63. Www 1040ez tax return form 0 62. Www 1040ez tax return form 1 61. Www 1040ez tax return form 1 60. Www 1040ez tax return form 1 59. Www 1040ez tax return form 1 58. Www 1040ez tax return form 2 57. Www 1040ez tax return form 2 56. Www 1040ez tax return form 2 55. Www 1040ez tax return form 3 54. Www 1040ez tax return form 3 99 63. Www 1040ez tax return form 0 62. Www 1040ez tax return form 1 61. Www 1040ez tax return form 1 60. Www 1040ez tax return form 1 59. Www 1040ez tax return form 1 58. Www 1040ez tax return form 2 57. Www 1040ez tax return form 2 56. Www 1040ez tax return form 2 55. Www 1040ez tax return form 3 54. Www 1040ez tax return form 3 Appendix C. Www 1040ez tax return form (Continued) Table II (continued) (Joint Life and Last Survivor Expectancy)  (For Use by Owners Whose Spouses Are More Than 10 Years Younger and Are the Sole Beneficiaries of Their IRAs) Ages 20 21 22 23 24 25 26 27 28 29 100 63. Www 1040ez tax return form 0 62. Www 1040ez tax return form 1 61. Www 1040ez tax return form 1 60. Www 1040ez tax return form 1 59. Www 1040ez tax return form 1 58. Www 1040ez tax return form 2 57. Www 1040ez tax return form 2 56. Www 1040ez tax return form 2 55. Www 1040ez tax return form 3 54. Www 1040ez tax return form 3 101 63. Www 1040ez tax return form 0 62. Www 1040ez tax return form 1 61. Www 1040ez tax return form 1 60. Www 1040ez tax return form 1 59. Www 1040ez tax return form 1 58. Www 1040ez tax return form 2 57. Www 1040ez tax return form 2 56. Www 1040ez tax return form 2 55. Www 1040ez tax return form 3 54. Www 1040ez tax return form 3 102 63. Www 1040ez tax return form 0 62. Www 1040ez tax return form 1 61. Www 1040ez tax return form 1 60. Www 1040ez tax return form 1 59. Www 1040ez tax return form 1 58. Www 1040ez tax return form 2 57. Www 1040ez tax return form 2 56. Www 1040ez tax return form 2 55. Www 1040ez tax return form 3 54. Www 1040ez tax return form 3 103 63. Www 1040ez tax return form 0 62. Www 1040ez tax return form 1 61. Www 1040ez tax return form 1 60. Www 1040ez tax return form 1 59. Www 1040ez tax return form 1 58. Www 1040ez tax return form 2 57. Www 1040ez tax return form 2 56. Www 1040ez tax return form 2 55. Www 1040ez tax return form 3 54. Www 1040ez tax return form 3 104 63. Www 1040ez tax return form 0 62. Www 1040ez tax return form 1 61. Www 1040ez tax return form 1 60. Www 1040ez tax return form 1 59. Www 1040ez tax return form 1 58. Www 1040ez tax return form 2 57. Www 1040ez tax return form 2 56. Www 1040ez tax return form 2 55. Www 1040ez tax return form 3 54. Www 1040ez tax return form 3 105 63. Www 1040ez tax return form 0 62. Www 1040ez tax return form 1 61. Www 1040ez tax return form 1 60. Www 1040ez tax return form 1 59. Www 1040ez tax return form 1 58. Www 1040ez tax return form 2 57. Www 1040ez tax return form 2 56. Www 1040ez tax return form 2 55. Www 1040ez tax return form 3 54. Www 1040ez tax return form 3 106 63. Www 1040ez tax return form 0 62. Www 1040ez tax return form 1 61. Www 1040ez tax return form 1 60. Www 1040ez tax return form 1 59. Www 1040ez tax return form 1 58. Www 1040ez tax return form 2 57. Www 1040ez tax return form 2 56. Www 1040ez tax return form 2 55. Www 1040ez tax return form 3 54. Www 1040ez tax return form 3 107 63. Www 1040ez tax return form 0 62. Www 1040ez tax return form 1 61. Www 1040ez tax return form 1 60. Www 1040ez tax return form 1 59. Www 1040ez tax return form 1 58. Www 1040ez tax return form 2 57. Www 1040ez tax return form 2 56. Www 1040ez tax return form 2 55. Www 1040ez tax return form 3 54. Www 1040ez tax return form 3 108 63. Www 1040ez tax return form 0 62. Www 1040ez tax return form 1 61. Www 1040ez tax return form 1 60. Www 1040ez tax return form 1 59. Www 1040ez tax return form 1 58. Www 1040ez tax return form 2 57. Www 1040ez tax return form 2 56. Www 1040ez tax return form 2 55. Www 1040ez tax return form 3 54. Www 1040ez tax return form 3 109 63. Www 1040ez tax return form 0 62. Www 1040ez tax return form 1 61. Www 1040ez tax return form 1 60. Www 1040ez tax return form 1 59. Www 1040ez tax return form 1 58. Www 1040ez tax return form 2 57. Www 1040ez tax return form 2 56. Www 1040ez tax return form 2 55. Www 1040ez tax return form 3 54. Www 1040ez tax return form 3 110 63. Www 1040ez tax return form 0 62. Www 1040ez tax return form 1 61. Www 1040ez tax return form 1 60. Www 1040ez tax return form 1 59. Www 1040ez tax return form 1 58. Www 1040ez tax return form 2 57. Www 1040ez tax return form 2 56. Www 1040ez tax return form 2 55. Www 1040ez tax return form 3 54. Www 1040ez tax return form 3 111 63. Www 1040ez tax return form 0 62. Www 1040ez tax return form 1 61. Www 1040ez tax return form 1 60. Www 1040ez tax return form 1 59. Www 1040ez tax return form 1 58. Www 1040ez tax return form 2 57. Www 1040ez tax return form 2 56. Www 1040ez tax return form 2 55. Www 1040ez tax return form 3 54. Www 1040ez tax return form 3 112 63. Www 1040ez tax return form 0 62. Www 1040ez tax return form 1 61. Www 1040ez tax return form 1 60. Www 1040ez tax return form 1 59. Www 1040ez tax return form 1 58. Www 1040ez tax return form 2 57. Www 1040ez tax return form 2 56. Www 1040ez tax return form 2 55. Www 1040ez tax return form 3 54. Www 1040ez tax return form 3 113 63. Www 1040ez tax return form 0 62. Www 1040ez tax return form 1 61. Www 1040ez tax return form 1 60. Www 1040ez tax return form 1 59. Www 1040ez tax return form 1 58. Www 1040ez tax return form 2 57. Www 1040ez tax return form 2 56. Www 1040ez tax return form 2 55. Www 1040ez tax return form 3 54. Www 1040ez tax return form 3 114 63. Www 1040ez tax return form 0 62. Www 1040ez tax return form 1 61. Www 1040ez tax return form 1 60. Www 1040ez tax return form 1 59. Www 1040ez tax return form 1 58. Www 1040ez tax return form 2 57. Www 1040ez tax return form 2 56. Www 1040ez tax return form 2 55. Www 1040ez tax return form 3 54. Www 1040ez tax return form 3 115+ 63. Www 1040ez tax return form 0 62. Www 1040ez tax return form 1 61. Www 1040ez tax return form 1 60. Www 1040ez tax return form 1 59. Www 1040ez tax return form 1 58. Www 1040ez tax return form 2 57. Www 1040ez tax return form 2 56. Www 1040ez tax return form 2 55. Www 1040ez tax return form 3 54. Www 1040ez tax return form 3 Table II (continued) (Joint Life and Last Survivor Expectancy)  (For Use by Owners Whose Spouses Are More Than 10 Years Younger and Are the Sole Beneficiaries of Their IRAs) Ages 30 31 32 33 34 35 36 37 38 39 30 60. Www 1040ez tax return form 2 59. Www 1040ez tax return form 7 59. Www 1040ez tax return form 2 58. Www 1040ez tax return form 8 58. Www 1040ez tax return form 4 58. Www 1040ez tax return form 0 57. Www 1040ez tax return form 6 57. Www 1040ez tax return form 3 57. Www 1040ez tax return form 0 56. Www 1040ez tax return form 7 31 59. Www 1040ez tax return form 7 59. Www 1040ez tax return form 2 58. Www 1040ez tax return form 7 58. Www 1040ez tax return form 2 57. Www 1040ez tax return form 8 57. Www 1040ez tax return form 4 57. Www 1040ez tax return form 0 56. Www 1040ez tax return form 6 56. Www 1040ez tax return form 3 56. Www 1040ez tax return form 0 32 59. Www 1040ez tax return form 2 58. Www 1040ez tax return form 7 58. Www 1040ez tax return form 2 57. Www 1040ez tax return form 7 57. Www 1040ez tax return form 2 56. Www 1040ez tax return form 8 56. Www 1040ez tax return form 4 56. Www 1040ez tax return form 0 55. Www 1040ez tax return form 6 55. Www 1040ez tax return form 3 33 58. Www 1040ez tax return form 8 58. Www 1040ez tax return form 2 57. Www 1040ez tax return form 7 57. Www 1040ez tax return form 2 56. Www 1040ez tax return form 7 56. Www 1040ez tax return form 2 55. Www 1040ez tax return form 8 55. Www 1040ez tax return form 4 55. Www 1040ez tax return form 0 54. Www 1040ez tax return form 7 34 58. Www 1040ez tax return form 4 57. Www 1040ez tax return form 8 57. Www 1040ez tax return form 2 56. Www 1040ez tax return form 7 56. Www 1040ez tax return form 2 55. Www 1040ez tax return form 7 55. Www 1040ez tax return form 3 54. Www 1040ez tax return form 8 54. Www 1040ez tax return form 4 54. Www 1040ez tax return form 0 35 58. Www 1040ez tax return form 0 57. Www 1040ez tax return form 4 56. Www 1040ez tax return form 8 56. Www 1040ez tax return form 2 55. Www 1040ez tax return form 7 55. Www 1040ez tax return form 2 54. Www 1040ez tax return form 7 54. Www 1040ez tax return form 3 53. Www 1040ez tax return form 8 53. Www 1040ez tax return form 4 36 57. Www 1040ez tax return form 6 57. Www 1040ez tax return form 0 56. Www 1040ez tax return form 4 55. Www 1040ez tax return form 8 55. Www 1040ez tax return form 3 54. Www 1040ez tax return form 7 54. Www 1040ez tax return form 2 53. Www 1040ez tax return form 7 53. Www 1040ez tax return form 3 52. Www 1040ez tax return form 8 37 57. Www 1040ez tax return form 3 56. Www 1040ez tax return form 6 56. Www 1040ez tax return form 0 55. Www 1040ez tax return form 4 54. Www 1040ez tax return form 8 54. Www 1040ez tax return form 3 53. Www 1040ez tax return form 7 53. Www 1040ez tax return form 2 52. Www 1040ez tax return form 7 52. Www 1040ez tax return form 3 38 57. Www 1040ez tax return form 0 56. Www 1040ez tax return form 3 55. Www 1040ez tax return form 6 55. Www 1040ez tax return form 0 54. Www 1040ez tax return form 4 53. Www 1040ez tax return form 8 53. Www 1040ez tax return form 3 52. Www 1040ez tax return form 7 52. Www 1040ez tax return form 2 51. Www 1040ez tax return form 7 39 56. Www 1040ez tax return form 7 56. Www 1040ez tax return form 0 55. Www 1040ez tax return form 3 54. Www 1040ez tax return form 7 54. Www 1040ez tax return form 0 53. Www 1040ez tax return form 4 52. Www 1040ez tax return form 8 52. Www 1040ez tax return form 3 51. Www 1040ez tax return form 7 51. Www 1040ez tax return form 2 40 56. Www 1040ez tax return form 4 55. Www 1040ez tax return form 7 55. Www 1040ez tax return form 0 54. Www 1040ez tax return form 3 53. Www 1040ez tax return form 7 53. Www 1040ez tax return form 0 52. Www 1040ez tax return form 4 51. Www 1040ez tax return form 8 51. Www 1040ez tax return form 3 50. Www 1040ez tax return form 8 41 56. Www 1040ez tax return form 1 55. Www 1040ez tax return form 4 54. Www 1040ez tax return form 7 54. Www 1040ez tax return form 0 53. Www 1040ez tax return form 3 52. Www 1040ez tax return form 7 52. Www 1040ez tax return form 0 51. Www 1040ez tax return form 4 50. Www 1040ez tax return form 9 50. Www 1040ez tax return form 3 42 55. Www 1040ez tax return form 9 55. Www 1040ez tax return form 2 54. Www 1040ez tax return form 4 53. Www 1040ez tax return form 7 53. Www 1040ez tax return form 0 52. Www 1040ez tax return form 3 51. Www 1040ez tax return form 7 51. Www 1040ez tax return form 1 50. Www 1040ez tax return form 4 49. Www 1040ez tax return form 9 43 55. Www 1040ez tax return form 7 54. Www 1040ez tax return form 9 54. Www 1040ez tax return form 2 53. Www 1040ez tax return form 4 52. Www 1040ez tax return form 7 52. Www 1040ez tax return form 0 51. Www 1040ez tax return form 3 50. Www 1040ez tax return form 7 50. Www 1040ez tax return form 1 49. Www 1040ez tax return form 5 44 55. Www 1040ez tax return form 5 54. Www 1040ez tax return form 7 53. Www 1040ez tax return form 9 53. Www 1040ez tax return form 2 52. Www 1040ez tax return form 4 51. Www 1040ez tax return form 7 51. Www 1040ez tax return form 0 50. Www 1040ez tax return form 4 49. Www 1040ez tax return form 7 49. Www 1040ez tax return form 1 45 55. Www 1040ez tax return form 3 54. Www 1040ez tax return form 5 53. Www 1040ez tax return form 7 52. Www 1040ez tax return form 9 52. Www 1040ez tax return form 2 51. Www 1040ez tax return form 5 50. Www 1040ez tax return form 7 50. Www 1040ez tax return form 0 49. Www 1040ez tax return form 4 48. Www 1040ez tax return form 7 46 55. Www 1040ez tax return form 1 54. Www 1040ez tax return form 3 53. Www 1040ez tax return form 5 52. Www 1040ez tax return form 7 52. Www 1040ez tax return form 0 51. Www 1040ez tax return form 2 50. Www 1040ez tax return form 5 49. Www 1040ez tax return form 8 49. Www 1040ez tax return form 1 48. Www 1040ez tax return form 4 47 55. Www 1040ez tax return form 0 54. Www 1040ez tax return form 1 53. Www 1040ez tax return form 3 52. Www 1040ez tax return form 5 51. Www 1040ez tax return form 7 51. Www 1040ez tax return form 0 50. Www 1040ez tax return form 2 49. Www 1040ez tax return form 5 48. Www 1040ez tax return form 8 48. Www 1040ez tax return form 1 48 54. Www 1040ez tax return form 8 54. Www 1040ez tax return form 0 53. Www 1040ez tax return form 2 52. Www 1040ez tax return form 3 51. Www 1040ez tax return form 5 50. Www 1040ez tax return form 8 50. Www 1040ez tax return form 0 49. Www 1040ez tax return form 2 48. Www 1040ez tax return form 5 47. Www 1040ez tax return form 8 Appendix C. Www 1040ez tax return form (Continued) Table II (continued) (Joint Life and Last Survivor Expectancy)  (For Use by Owners Whose Spouses Are More Than 10 Years Younger and Are the Sole Beneficiaries of Their IRAs) Ages 30 31 32 33 34 35 36 37 38 39 49 54. Www 1040ez tax return form 7 53. Www 1040ez tax return form 8 53. Www 1040ez tax return form 0 52. Www 1040ez tax return form 2 51. Www 1040ez tax return form 4 50. Www 1040ez tax return form 6 49. Www 1040ez tax return form 8 49. Www 1040ez tax return form 0 48. Www 1040ez tax return form 2 47. Www 1040ez tax return form 5 50 54. Www 1040ez tax return form 6 53. Www 1040ez tax return form 7 52. Www 1040ez tax return form 9 52. Www 1040ez tax return form 0 51. Www 1040ez tax return form 2 50. Www 1040ez tax return form 4 49. Www 1040ez tax return form 6 48. Www 1040ez tax return form 8 48. Www 1040ez tax return form 0 47. Www 1040ez tax return form 3 51 54. Www 1040ez tax return form 5 53. Www 1040ez tax return form 6 52. Www 1040ez tax return form 7 51. Www 1040ez tax return form 9 51. Www 1040ez tax return form 0 50. Www 1040ez tax return form 2 49. Www 1040ez tax return form 4 48. Www 1040ez tax return form 6 47. Www 1040ez tax return form 8 47. Www 1040ez tax return form 0 52 54. Www 1040ez tax return form 4 53. Www 1040ez tax return form 5 52. Www 1040ez tax return form 6 51. Www 1040ez tax return form 7 50. Www 1040ez tax return form 9 50. Www 1040ez tax return form 0 49. Www 1040ez tax return form 2 48. Www 1040ez tax return form 4 47. Www 1040ez tax return form 6 46. Www 1040ez tax return form 8 53 54. Www 1040ez tax return form 3 53. Www 1040ez tax return form 4 52. Www 1040ez tax return form 5 51. Www 1040ez tax return form 6 50. Www 1040ez tax return form 8 49. Www 1040ez tax return form 9 49. Www 1040ez tax return form 1 48. Www 1040ez tax return form 2 47. Www 1040ez tax return form 4 46. Www 1040ez tax return form 6 54 54. Www 1040ez tax return form 2 53. Www 1040ez tax return form 3 52. Www 1040ez tax return form 4 51. Www 1040ez tax return form 5 50. Www 1040ez tax return form 6 49. Www 1040ez tax return form 8 48. Www 1040ez tax return form 9 48. Www 1040ez tax return form 1 47. Www 1040ez tax return form 2 46. Www 1040ez tax return form 4 55 54. Www 1040ez tax return form 1 53. Www 1040ez tax return form 2 52. Www 1040ez tax return form 3 51. Www 1040ez tax return form 4 50. Www 1040ez tax return form 5 49. Www 1040ez tax return form 7 48. Www 1040ez tax return form 8 47. Www 1040ez tax return form 9 47. Www 1040ez tax return form 1 46. Www 1040ez tax return form 3 56 54. Www 1040ez tax return form 0 53. Www 1040ez tax return form 1 52. Www 1040ez tax return form 2 51. Www 1040ez tax return form 3 50. Www 1040ez tax return form 4 49. Www 1040ez tax return form 5 48. Www 1040ez tax return form 7 47. Www 1040ez tax return form 8 47. Www 1040ez tax return form 0 46. Www 1040ez tax return form 1 57 54. Www 1040ez tax return form 0 53. Www 1040ez tax return form 0 52. Www 1040ez tax return form 1 51. Www 1040ez tax return form 2 50. Www 1040ez tax return form 3 49. Www 1040ez tax return form 4 48. Www 1040ez tax return form 6 47. Www 1040ez tax return form 7 46. Www 1040ez tax return form 8 46. Www 1040ez tax return form 0 58 53. Www 1040ez tax return form 9 53. Www 1040ez tax return form 0 52. Www 1040ez tax return form 1 51. Www 1040ez tax return form 2 50. Www 1040ez tax return form 3 49. Www 1040ez tax return form 4 48. Www 1040ez tax return form 5 47. Www 1040ez tax return form 6 46. Www 1040ez tax return form 7 45. Www 1040ez tax return form 8 59 53. Www 1040ez tax return form 8 52. Www 1040ez tax return form 9 52. Www 1040ez tax return form 0 51. Www 1040ez tax return form 1 50. Www 1040ez tax return form 2 49. Www 1040ez tax return form 3 48. Www 1040ez tax return form 4 47. Www 1040ez tax return form 5 46. Www 1040ez tax return form 6 45. Www 1040ez tax return form 7 60 53. Www 1040ez tax return form 8 52. Www 1040ez tax return form 9 51. Www 1040ez tax return form 9 51. Www 1040ez tax return form 0 50. Www 1040ez tax return form 1 49. Www 1040ez tax return form 2 48. Www 1040ez tax return form 3 47. Www 1040ez tax return form 4 46. Www 1040ez tax return form 5 45. Www 1040ez tax return form 6 61 53. Www 1040ez tax return form 8 52. Www 1040ez tax return form 8 51. Www 1040ez tax return form 9 51. Www 1040ez tax return form 0 50. Www 1040ez tax return form 0 49. Www 1040ez tax return form 1 48. Www 1040ez tax return form 2 47. Www 1040ez tax return form 3 46. Www 1040ez tax return form 4 45. Www 1040ez tax return form 5 62 53. Www 1040ez tax return form 7 52. Www 1040ez tax return form 8 51. Www 1040ez tax return form 8 50. Www 1040ez tax return form 9 50. Www 1040ez tax return form 0 49. Www 1040ez tax return form 1 48. Www 1040ez tax return form 1 47. Www 1040ez tax return form 2 46. Www 1040ez tax return form 3 45. Www 1040ez tax return form 4 63 53. Www 1040ez tax return form 7 52. Www 1040ez tax return form 7 51. Www 1040ez tax return form 8 50. Www 1040ez tax return form 9 49. Www 1040ez tax return form 9 49. Www 1040ez tax return form 0 48. Www 1040ez tax return form 1 47. Www 1040ez tax return form 2 46. Www 1040ez tax return form 3 45. Www 1040ez tax return form 3 64 53. Www 1040ez tax return form 6 52. Www 1040ez tax return form 7 51. Www 1040ez tax return form 8 50. Www 1040ez tax return form 8 49. Www 1040ez tax return form 9 48. Www 1040ez tax return form 9 48. Www 1040ez tax return form 0 47. Www 1040ez tax return form 1 46. Www 1040ez tax return form 2 45. Www 1040ez tax return form 3 65 53. Www 1040ez tax return form 6 52. Www 1040ez tax return form 7 51. Www 1040ez tax return form 7 50. Www 1040ez tax return form 8 49. Www 1040ez tax return form 8 48. Www 1040ez tax return form 9 48. Www 1040ez tax return form 0 47. Www 1040ez tax return form 0 46. Www 1040ez tax return form 1 45. Www 1040ez tax return form 2 66 53. Www 1040ez tax return form 6 52. Www 1040ez tax return form 6 51. Www 1040ez tax return form 7 50. Www 1040ez tax return form 7 49. Www 1040ez tax return form 8 48. Www 1040ez tax return form 9 47. Www 1040ez tax return form 9 47. Www 1040ez tax return form 0 46. Www 1040ez tax return form 1 45. Www 1040ez tax return form 1 67 53. Www 1040ez tax return form 6 52. Www 1040ez tax return form 6 51. Www 1040ez tax return form 7 50. Www 1040ez tax return form 7 49. Www 1040ez tax return form 8 48. Www 1040ez tax return form 8 47. Www 1040ez tax return form 9 46. Www 1040ez tax return form 9 46. Www 1040ez tax return form 0 45. Www 1040ez tax return form 1 68 53. Www 1040ez tax return form 5 52. Www 1040ez tax return form 6 51. Www 1040ez tax return form 6 50. Www 1040ez tax return form 7 49. Www 1040ez tax return form 7 48. Www 1040ez tax return form 8 47. Www 1040ez tax return form 8 46. Www 1040ez tax return form 9 46. Www 1040ez tax return form 0 45. Www 1040ez tax return form 0 69 53. Www 1040ez tax return form 5 52. Www 1040ez tax return form 6 51. Www 1040ez tax return form 6 50. Www 1040ez tax return form 6 49. Www 1040ez tax return form 7 48. Www 1040ez tax return form 7 47. Www 1040ez tax return form 8 46. Www 1040ez tax return form 9 45. Www 1040ez tax return form 9 45. Www 1040ez tax return form 0 70 53. Www 1040ez tax return form 5 52. Www 1040ez tax return form 5 51. Www 1040ez tax return form 6 50. Www 1040ez tax return form 6 49. Www 1040ez tax return form 7 48. Www 1040ez tax return form 7 47. Www 1040ez tax return form 8 46. Www 1040ez tax return form 8 45. Www 1040ez tax return form 9 44. Www 1040ez tax return form 9 71 53. Www 1040ez tax return form 5 52. Www 1040ez tax return form 5 51. Www 1040ez tax return form 6 50. Www 1040ez tax return form 6 49. Www 1040ez tax return form 6 48. Www 1040ez tax return form 7 47. Www 1040ez tax return form 7 46. Www 1040ez tax return form 8 45. Www 1040ez tax return form 9 44. Www 1040ez tax return form 9 72 53. Www 1040ez tax return form 5 52. Www 1040ez tax return form 5 51. Www 1040ez tax return form 5 50. Www 1040ez tax return form 6 49. Www 1040ez tax return form 6 48. Www 1040ez tax return form 7 47. Www 1040ez tax return form 7 46. Www 1040ez tax return form 8 45. Www 1040ez tax return form 8 44. Www 1040ez tax return form 9 73 53. Www 1040ez tax return form 4 52. Www 1040ez tax return form 5 51. Www 1040ez tax return form 5 50. Www 1040ez tax return form 6 49. Www 1040ez tax return form 6 48. Www 1040ez tax return form 6 47. Www 1040ez tax return form 7 46. Www 1040ez tax return form 7 45. Www 1040ez tax return form 8 44. Www 1040ez tax return form 8 74 53. Www 1040ez tax return form 4 52. Www 1040ez tax return form 5 51. Www 1040ez tax return form 5 50. Www 1040ez tax return form 5 49. Www 1040ez tax return form 6 48. Www 1040ez tax return form 6 47. Www 1040ez tax return form 7 46. Www 1040ez tax return form 7 45. Www 1040ez tax return form 8 44. Www 1040ez tax return form 8 75 53. Www 1040ez tax return form 4 52. Www 1040ez tax return form 5 51. Www 1040ez tax return form 5 50. Www 1040ez tax return form 5 49. Www 1040ez tax return form 6 48. Www 1040ez tax return form 6 47. Www 1040ez tax return form 7 46. Www 1040ez tax return form 7 45. Www 1040ez tax return form 7 44. Www 1040ez tax return form 8 76 53. Www 1040ez tax return form 4 52. Www 1040ez tax return form 4 51. Www 1040ez tax return form 5 50. Www 1040ez tax return form 5 49. Www 1040ez tax return form 6 48. Www 1040ez tax return form 6 47. Www 1040ez tax return form 6 46. Www 1040ez tax return form 7 45. Www 1040ez tax return form 7 44. Www 1040ez tax return form 8 77 53. Www 1040ez tax return form 4 52. Www 1040ez tax return form 4 51. Www 1040ez tax return form 5 50. Www 1040ez tax return form 5 49. Www 1040ez tax return form 5 48. Www 1040ez tax return form 6 47. Www 1040ez tax return form 6 46. Www 1040ez tax return form 7 45. Www 1040ez tax return form 7 44. Www 1040ez tax return form 8 78 53. Www 1040ez tax return form 4 52. Www 1040ez tax return form 4 51. Www 1040ez tax return form 5 50. Www 1040ez tax return form 5 49. Www 1040ez tax return form 5 48. Www 1040ez tax return form 6 47. Www 1040ez tax return form 6 46. Www 1040ez tax return form 6 45. Www 1040ez tax return form 7 44. Www 1040ez tax return form 7 79 53. Www 1040ez tax return form 4 52. Www 1040ez tax return form 4 51. Www 1040ez tax return form 5 50. Www 1040ez tax return form 5 49. Www 1040ez tax return form 5 48. Www 1040ez tax return form 6 47. Www 1040ez tax return form 6 46. Www 1040ez tax return form 6 45. Www 1040ez tax return form 7 44. Www 1040ez tax return form 7 80 53. Www 1040ez tax return form 4 52. Www 1040ez tax return form 4 51. Www 1040ez tax return form 4 50. Www 1040ez tax return form 5 49. Www 1040ez tax return form 5 48. Www 1040ez tax return form 5 47. Www 1040ez tax return form 6 46. Www 1040ez tax return form 6 45. Www 1040ez tax return form 7 44. Www 1040ez tax return form 7 81 53. Www 1040ez tax return form 4 52. Www 1040ez tax return form 4 51. Www 1040ez tax return form 4 50. Www 1040ez tax return form 5 49. Www 1040ez tax return form 5 48. Www 1040ez tax return form 5 47. Www 1040ez tax return form 6 46. Www 1040ez tax return form 6 45. Www 1040ez tax return form 7 44. Www 1040ez tax return form 7 82 53. Www 1040ez tax return form 4 52. Www 1040ez tax return form 4 51. Www 1040ez tax return form 4 50. Www 1040ez tax return form 5 49. Www 1040ez tax return form 5 48. Www 1040ez tax return form 5 47. Www 1040ez tax return form 6 46. Www 1040ez tax return form 6 45. Www 1040ez tax return form 6 44. Www 1040ez tax return form 7 83 53. Www 1040ez tax return form 4 52. Www 1040ez tax return form 4 51. Www 1040ez tax return form 4 50. Www 1040ez tax return form 5 49. Www 1040ez tax return form 5 48. Www 1040ez tax return form 5 47. Www 1040ez tax return form 6 46. Www 1040ez tax return form 6 45. Www 1040ez tax return form 6 44. Www 1040ez tax return form 7 84 53. Www 1040ez tax return form 4 52. Www 1040ez tax return form 4 51. Www 1040ez tax return form 4 50. Www 1040ez tax return form 5 49. Www 1040ez tax return form 5 48. Www 1040ez tax return form 5 47. Www 1040ez tax return form 6 46. Www 1040ez tax return form 6 45. Www 1040ez tax return form 6 44. Www 1040ez tax return form 7 85 53. Www 1040ez tax return form 3 52. Www 1040ez tax return form 4 51. Www 1040ez tax return form 4 50. Www 1040ez tax return form 4 49. Www 1040ez tax return form 5 48. Www 1040ez tax return form 5 47. Www 1040ez tax return form 5 46. Www 1040ez tax return form 6 45. Www 1040ez tax return form 6 44. Www 1040ez tax return form 7 86 53. Www 1040ez tax return form 3 52. Www 1040ez tax return form 4 51. Www 1040ez tax return form 4 50. Www 1040ez tax return form 4 49. Www 1040ez tax return form 5 48. Www 1040ez tax return form 5 47. Www 1040ez tax return form 5 46. Www 1040ez tax return form 6 45. Www 1040ez tax return form 6 44. Www 1040ez tax return form 6 87 53. Www 1040ez tax return form 3 52. Www 1040ez tax return form 4 51. Www 1040ez tax return form 4 50. Www 1040ez tax return form 4 49. Www 1040ez tax return form 5 48. Www 1040ez tax return form 5 47. Www 1040ez tax return form 5 46. Www 1040ez tax return form 6 45. Www 1040ez tax return form 6 44. Www 1040ez tax return form 6 88 53. Www 1040ez tax return form 3 52. Www 1040ez tax return form 4 51. Www 1040ez tax return form 4 50. Www 1040ez tax return form 4 49. Www 1040ez tax return form 5 48. Www 1040ez tax return form 5 47. Www 1040ez tax return form 5 46. Www 1040ez tax return form 6 45. Www 1040ez tax return form 6 44. Www 1040ez tax return form 6 Appendix C. Www 1040ez tax return form (Continued) Table II (continued) (Joint Life and Last Survivor Expectancy)  (For Use by Owners Whose Spouses Are More Than 10 Years Younger and Are the Sole Beneficiaries of Their IRAs) Ages 30 31 32 33 34 35 36 37 38 39 89 53. Www 1040ez tax return form 3 52. Www 1040ez tax return form 4 51. Www 1040ez tax return form 4 50. Www 1040ez tax return form 4 49. Www 1040ez tax return form 5 48. Www 1040ez tax return form 5 47. Www 1040ez tax return form 5 46. Www 1040ez tax return form 6 45. Www 1040ez tax return form 6 44. Www 1040ez tax return form 6 90 53. Www 1040ez tax return form 3 52. Www 1040ez tax return form 4 51. Www 1040ez tax return form 4 50. Www 1040ez tax return form 4 49. Www 1040ez tax return form 5 48. Www 1040ez tax return form 5 47. Www 1040ez tax return form 5 46. Www 1040ez tax return form 6 45. Www 1040ez tax return form 6 44. Www 1040ez tax return form 6 91 53. Www 1040ez tax return form 3 52. Www 1040ez tax return form 4 51. Www 1040ez tax return form 4 50. Www 1040ez tax return form 4 49. Www 1040ez tax return form 5 48. Www 1040ez tax return form 5 47. Www 1040ez tax return form 5 46. Www 1040ez tax return form 6 45. Www 1040ez tax return form 6 44. Www 1040ez tax return form 6 92 53. Www 1040ez tax return form 3 52. Www 1040ez tax return form 4 51. Www 1040ez tax return form 4 50. Www 1040ez tax return form 4 49. Www 1040ez tax return form 5 48. Www 1040ez tax return form 5 47. Www 1040ez tax return form 5 46. Www 1040ez tax return form 6 45. Www 1040ez tax return form 6 44. Www 1040ez tax return form 6 93 53. Www 1040ez tax return form 3 52. Www 1040ez tax return form 4 51. Www 1040ez tax return form 4 50. Www 1040ez tax return form 4 49. Www 1040ez tax return form 5 48. Www 1040ez tax return form 5 47. Www 1040ez tax return form 5 46. Www 1040ez tax return form 6 45. Www 1040ez tax return form 6 44. Www 1040ez tax return form 6 94 53. Www 1040ez tax return form 3 52. Www 1040ez tax return form 4 51. Www 1040ez tax return form 4 50. Www 1040ez tax return form 4 49. Www 1040ez tax return form 5 48. Www 1040ez tax return form 5 47. Www 1040ez tax return form 5 46. Www 1040ez tax return form 6 45. Www 1040ez tax return form 6 44. Www 1040ez tax return form 6 95 53. Www 1040ez tax return form 3 52. Www 1040ez tax return form 4 51. Www 1040ez tax return form 4 50. Www 1040ez tax return form 4 49. Www 1040ez tax return form 5 48. Www 1040ez tax return form 5 47. Www 1040ez tax return form 5 46. Www 1040ez tax return form 5 45. Www 1040ez tax return form 6 44. Www 1040ez tax return form 6 96 53. Www 1040ez tax return form 3 52. Www 1040ez tax return form 4 51. Www 1040ez tax return form 4 50. Www 1040ez tax return form 4 49. Www 1040ez tax return form 5 48. Www 1040ez tax return form 5 47. Www 1040ez tax return form 5 46. Www 1040ez tax return form 5 45. Www 1040ez tax return form 6 44. Www 1040ez tax return form 6 97 53. Www 1040ez tax return form 3 52. Www 1040ez tax return form 4 51. Www 1040ez tax return form 4 50. Www 1040ez tax return form 4 49. Www 1040ez tax return form 5 48. Www 1040ez tax return form 5 47. Www 1040ez tax return form 5 46. Www 1040ez tax return form 5 45. Www 1040ez tax return form 6 44. Www 1040ez tax return form 6 98 53. Www 1040ez tax return form 3 52. Www 1040ez tax return form 4 51. Www 1040ez tax return form 4 50. Www 1040ez tax return form 4 49. Www 1040ez tax return form 5 48. Www 1040ez tax return form 5 47. Www 1040ez tax return form 5 46. Www 1040ez tax return form 5 45. Www 1040ez tax return form 6 44. Www 1040ez tax return form 6 99 53. Www 1040ez tax return form 3 52. Www 1040ez tax return form 4 51. Www 1040ez tax return form 4 50. Www 1040ez tax return form 4 49. Www 1040ez tax return form 5 48. Www 1040ez tax return form 5 47. Www 1040ez tax return form 5 46. Www 1040ez tax return form 5 45. Www 1040ez tax return form 6 44. Www 1040ez tax return form 6 100 53. Www 1040ez tax return form 3 52. Www 1040ez tax return form 4 51. Www 1040ez tax return form 4 50. Www 1040ez tax return form 4 49. Www 1040ez tax return form 5 48. Www 1040ez tax return form 5 47. Www 1040ez tax return form 5 46. Www 1040ez tax return form 5 45. Www 1040ez tax return form 6 44. Www 1040ez tax return form 6 101 53. Www 1040ez tax return form 3 52. Www 1040ez tax return form 4 51. Www 1040ez tax return form 4 50. Www 1040ez tax return form 4 49. Www 1040ez tax return form 5 48. Www 1040ez tax return form 5 47. Www 1040ez tax return form 5 46. Www 1040ez tax return form 5 45. Www 1040ez tax return form 6 44. Www 1040ez tax return form 6 102 53. Www 1040ez tax return form 3 52. Www 1040ez tax return form 4 51. Www 1040ez tax return form 4 50. Www 1040ez tax return form 4 49. Www 1040ez tax return form 5 48. Www 1040ez tax return form 5 47. Www 1040ez tax return form 5 46. Www 1040ez tax return form 5 45. Www 1040ez tax return form 6 44. Www 1040ez tax return form 6 103 53. Www 1040ez tax return form 3 52. Www 1040ez tax return form 4 51. Www 1040ez tax return form 4 50. Www 1040ez tax return form 4 49. Www 1040ez tax return form 5 48. Www 1040ez tax return form 5 47. Www 1040ez tax return form 5 46. Www 1040ez tax return form 5 45. Www 1040ez tax return form 6 44. Www 1040ez tax return form 6 104 53. Www 1040ez tax return form 3 52. Www 1040ez tax return form 4 51. Www 1040ez tax return form 4 50. Www 1040ez tax return form 4 49. Www 1040ez tax return form 5 48. Www 1040ez tax return form 5 47. Www 1040ez tax return form 5 46. Www 1040ez tax return form 5 45. Www 1040ez tax return form 6 44. Www 1040ez tax return form 6 105 53. Www 1040ez tax return form 3 52. Www 1040ez tax return form 4 51. Www 1040ez tax return form 4 50. Www 1040ez tax return form 4 49. Www 1040ez tax return form 4 48. Www 1040ez tax return form 5 47. Www 1040ez tax return form 5 46. Www 1040ez tax return form 5 45. Www 1040ez tax return form 6 44. Www 1040ez tax return form 6 106 53. Www 1040ez tax return form 3 52. Www 1040ez tax return form 4 51. Www 1040ez tax return form 4 50. Www 1040ez tax return form 4 49. Www 1040ez tax return form 4 48. Www 1040ez tax return form 5 47. Www 1040ez tax return form 5 46. Www 1040ez tax return form 5 45. Www 1040ez tax return form 6 44. Www 1040ez tax return form 6 107 53. Www 1040ez tax return form 3 52. Www 1040ez tax return form 4 51. Www 1040ez tax return form 4 50. Www 1040ez tax return form 4 49. Www 1040ez tax return form 4 48. Www 1040ez tax return form 5 47. Www 1040ez tax return form 5 46. Www 1040ez tax return form 5 45. Www 1040ez tax return form 6 44. Www 1040ez tax return form 6 108 53. Www 1040ez tax return form 3 52. Www 1040ez tax return form 4 51. Www 1040ez tax return form 4 50. Www 1040ez tax return form 4 49. Www 1040ez tax return form 4 48. Www 1040ez tax return form 5 47. Www 1040ez tax return form 5 46. Www 1040ez tax return form 5 45. Www 1040ez tax return form 6 44. Www 1040ez tax return form 6 109 53. Www 1040ez tax return form 3 52. Www 1040ez tax return form 4 51. Www 1040ez tax return form 4 50. Www 1040ez tax return form 4 49. Www 1040ez tax return form 4 48. Www 1040ez tax return form 5 47. Www 1040ez tax return form 5 46. Www 1040ez tax return form 5 45. Www 1040ez tax return form 6 44. Www 1040ez tax return form 6 110 53. Www 1040ez tax return form 3 52. Www 1040ez tax return form 4 51. Www 1040ez tax return form 4 50. Www 1040ez tax return form 4 49. Www 1040ez tax return form 4 48. Www 1040ez tax return form 5 47. Www 1040ez tax return form 5 46. Www 1040ez tax return form 5 45. Www 1040ez tax return form 6 44. Www 1040ez tax return form 6 111 53. Www 1040ez tax return form 3 52. Www 1040ez tax return form 4 51. Www 1040ez tax return form 4 50. Www 1040ez tax return form 4 49. Www 1040ez tax return form 4 48. Www 1040ez tax return form 5 47. Www 1040ez tax return form 5 46. Www 1040ez tax return form 5 45. Www 1040ez tax return form 6 44. Www 1040ez tax return form 6 112 53. Www 1040ez tax return form 3 52. Www 1040ez tax return form 4 51. Www 1040ez tax return form 4 50. Www 1040ez tax return form 4 49. Www 1040ez tax return form 4 48. Www 1040ez tax return form 5 47. Www 1040ez tax return form 5 46. Www 1040ez tax return form 5 45. Www 1040ez tax return form 6 44. Www 1040ez tax return form 6 113 53. Www 1040ez tax return form 3 52. Www 1040ez tax return form 4 51. Www 1040ez tax return form 4 50. Www 1040ez tax return form 4 49. Www 1040ez tax return form 4 48. Www 1040ez tax return form 5 47. Www 1040ez tax return form 5 46. Www 1040ez tax return form 5 45. Www 1040ez tax return form 6 44. Www 1040ez tax return form 6 114 53. Www 1040ez tax return form 3 52. Www 1040ez tax return form 4 51. Www 1040ez tax return form 4 50. Www 1040ez tax return form 4 49. Www 1040ez tax return form 4 48. Www 1040ez tax return form 5 47. Www 1040ez tax return form 5 46. Www 1040ez tax return form 5 45. Www 1040ez tax return form 6 44. Www 1040ez tax return form 6 115+ 53. Www 1040ez tax return form 3 52. Www 1040ez tax return form 4 51. Www 1040ez tax return form 4 50. Www 1040ez tax return form 4 49. Www 1040ez tax return form 4 48. Www 1040ez tax return form 5 47. Www 1040ez tax return form 5 46. Www 1040ez tax return form 5 45. Www 1040ez tax return form 6 44. Www 1040ez tax return form 6 Table II (continued) (Joint Life and Last Survivor Expectancy)  (For Use by Owners Whose Spouses Are More Than 10 Years Younger and Are the Sole Beneficiaries of Their IRAs) Ages 40 41 42 43 44 45 46 47 48 49 40 50. Www 1040ez tax return form 2 49. Www 1040ez tax return form 8 49. Www 1040ez tax return form 3 48. Www 1040ez tax return form 9 48. Www 1040ez tax return form 5 48. Www 1040ez tax return form 1 47. Www 1040ez tax return form 7 47. Www 1040ez tax return form 4 47. Www 1040ez tax return form 1 46. Www 1040ez tax return form 8 41 49. Www 1040ez tax return form 8 49. Www 1040ez tax return form 3 48. Www 1040ez tax return form 8 48. Www 1040ez tax return form 3 47. Www 1040ez tax return form 9 47. Www 1040ez tax return form 5 47. Www 1040ez tax return form 1 46. Www 1040ez tax return form 7 46. Www 1040ez tax return form 4 46. Www 1040ez tax return form 1 42 49. Www 1040ez tax return form 3 48. Www 1040ez tax return form 8 48. Www 1040ez tax return form 3 47. Www 1040ez tax return form 8 47. Www 1040ez tax return form 3 46. Www 1040ez tax return form 9 46. Www 1040ez tax return form 5 46. Www 1040ez tax return form 1 45. Www 1040ez tax return form 8 45. Www 1040ez tax return form 4 43 48. Www 1040ez tax return form 9 48. Www 1040ez tax return form 3 47. Www 1040ez tax return form 8 47. Www 1040ez tax return form 3 46. Www 1040ez tax return form 8 46. Www 1040ez tax return form 3 45. Www 1040ez tax return form 9 45. Www 1040ez tax return form 5 45. Www 1040ez tax return form 1 44. Www 1040ez tax return form 8 44 48. Www 1040ez tax return form 5 47. Www 1040ez tax return form 9 47. Www 1040ez tax return form 3 46. Www 1040ez tax return form 8 46. Www 1040ez tax return form 3 45. Www 1040ez tax return form 8 45. Www 1040ez tax return form 4 44. Www 1040ez tax return form 9 44. Www 1040ez tax return form 5 44. Www 1040ez tax return form 2 45 48. Www 1040ez tax return form 1 47. Www 1040ez tax return form 5 46. Www 1040ez tax return form 9 46. Www 1040ez tax return form 3 45. Www 1040ez tax return form 8 45. Www 1040ez tax return form 3 44. Www 1040ez tax return form 8 44. Www 1040ez tax return form 4 44. Www 1040ez tax return form 0 43. Www 1040ez tax return form 6 46 47. Www 1040ez tax return form 7 47. Www 1040ez tax return form 1 46. Www 1040ez tax return form 5 45. Www 1040ez tax return form 9 45. Www 1040ez tax return form 4 44. Www 1040ez tax return form 8 44. Www 1040ez tax return form 3 43. Www 1040ez tax return form 9 43. Www 1040ez tax return form 4 43. Www 1040ez tax return form 0 47 47. Www 1040ez tax return form 4 46. Www 1040ez tax return form 7 46. Www 1040ez tax return form 1 45. Www 1040ez tax return form 5 44. Www 1040ez tax return form 9 44. Www 1040ez tax return form 4 43. Www 1040ez tax return form 9 43. Www 1040ez tax return form 4 42. Www 1040ez tax return form 9 42. Www 1040ez tax return form 4 Appendix C. Www 1040ez tax return form (Continued) Table II (continued) (Joint Life and Last Survivor Expectancy)  (For Use by Owners Whose Spouses Are More Than 10 Years Younger and Are the Sole Beneficiaries of Their IRAs) Ages 40 41 42 43 44 45 46 47 48 49 48 47. Www 1040ez tax return form 1 46. Www 1040ez tax return form 4 45. Www 1040ez tax return form 8 45. Www 1040ez tax return form 1 44. Www 1040ez tax return form 5 44. Www 1040ez tax return form 0 43. Www 1040ez tax return form 4 42. Www 1040ez tax return form 9 42. Www 1040ez tax return form 4 41. Www 1040ez tax return form 9 49 46. Www 1040ez tax return form 8 46. Www 1040ez tax return form 1 45. Www 1040ez tax return form 4 44. Www 1040ez tax return form 8 44. Www 1040ez tax return form 2 43. Www 1040ez tax return form 6 43. Www 1040ez tax return form 0 42. Www 1040ez tax return form 4 41. Www 1040ez tax return form 9 41. Www 1040ez tax return form 4 50 46. Www 1040ez tax return form 5 45. Www 1040ez tax return form 8 45. Www 1040ez tax return form 1 44. Www 1040ez tax return form 4 43. Www 1040ez tax return form 8 43. Www 1040ez tax return form 2 42. Www 1040ez tax return form 6 42. Www 1040ez tax return form 0 41. Www 1040ez tax return form 5 40. Www 1040ez tax return form 9 51 46. Www 1040ez tax return form 3 45. Www 1040ez tax return form 5 44. Www 1040ez tax return form 8 44. Www 1040ez tax return form 1 43. Www 1040ez tax return form 5 42. Www 1040ez tax return form 8 42. Www 1040ez tax return form 2 41. Www 1040ez tax return form 6 41. Www 1040ez tax return form 0 40. Www 1040ez tax return form 5 52 46. Www 1040ez tax return form 0 45. Www 1040ez tax return form 3 44. Www 1040ez tax return form 6 43. Www 1040ez tax return form 8 43. Www 1040ez tax return form 2 42. Www 1040ez tax return form 5 41. Www 1040ez tax return form 8 41. Www 1040ez tax return form 2 40. Www 1040ez tax return form 6 40. Www 1040ez tax return form 1 53 45. Www 1040ez tax return form 8 45. Www 1040ez tax return form 1 44. Www 1040ez tax return form 3 43. Www 1040ez tax return form 6 42. Www 1040ez tax return form 9 42. Www 1040ez tax return form 2 41. Www 1040ez tax return form 5 40. Www 1040ez tax return form 9 40. Www 1040ez tax return form 3 39. Www 1040ez tax return form 7 54 45. Www 1040ez tax return form 6 44. Www 1040ez tax return form 8 44. Www 1040ez tax return form 1 43. Www 1040ez tax return form 3 42. Www 1040ez tax return form 6 41. Www 1040ez tax return form 9 41. Www 1040ez tax return form 2 40. Www 1040ez tax return form 5 39. Www 1040ez tax return form 9 39. Www 1040ez tax return form 3 55 45. Www 1040ez tax return form 5 44. Www 1040ez tax return form 7 43. Www 1040ez tax return form 9 43. Www 1040ez tax return form 1 42. Www 1040ez tax return form 4 41. Www 1040ez tax return form 6 40. Www 1040ez tax return form 9 40. Www 1040ez tax return form 2 39. Www 1040ez tax return form 6 38. Www 1040ez tax return form 9 56 45. Www 1040ez tax return form 3 44. Www 1040ez tax return form 5 43. Www 1040ez tax return form 7 42. Www 1040ez tax return form 9 42. Www 1040ez tax return form 1 41. Www 1040ez tax return form 4 40. Www 1040ez tax return form 7 40. Www 1040ez tax return form 0 39. Www 1040ez tax return form 3 38. Www 1040ez tax return form 6 57 45. Www 1040ez tax return form 1 44. Www 1040ez tax return form 3 43. Www 1040ez tax return form 5 42. Www 1040ez tax return form 7 41. Www 1040ez tax return form 9 41. Www 1040ez tax return form 2 40. Www 1040ez tax return form 4 39. Www 1040ez tax return form 7 39. Www 1040ez tax return form 0 38. Www 1040ez tax return form 3 58 45. Www 1040ez tax return form 0 44. Www 1040ez tax return form 2 43. Www 1040ez tax return form 3 42. Www 1040ez tax return form 5 41. Www 1040ez tax return form 7 40. Www 1040ez tax return form 9 40. Www 1040ez tax return form 2 39. Www 1040ez tax return form 4 38. Www 1040ez tax return form 7 38. Www 1040ez tax return form 0 59 44. Www 1040ez tax return form 9 44. Www 1040ez tax return form 0 43. Www 1040ez tax return form 2 42. Www 1040ez tax return form 4 41. Www 1040ez tax return form 5 40. Www 1040ez tax return form 7 40. Www 1040ez tax return form 0 39. Www 1040ez tax return form 2 38. Www 1040ez tax return form 5 37. Www 1040ez tax return form 8 60 44. Www 1040ez tax return form 7 43. Www 1040ez tax return form 9 43. Www 1040ez tax return form 0 42. Www 1040ez tax return form 2 41. Www 1040ez tax return form 4 40. Www 1040ez tax return form 6 39. Www 1040ez tax return form 8 39. Www 1040ez tax return form 0 38. Www 1040ez tax return form 2 37. Www 1040ez tax return form 5 61 44. Www 1040ez tax return form 6 43. Www 1040ez tax return form 8 42. Www 1040ez tax return form 9 42. Www 1040ez tax return form 1 41. Www 1040ez tax return form 2 40. Www 1040ez tax return form 4 39. Www 1040ez tax return form 6 38. Www 1040ez tax return form 8 38. Www 1040ez tax return form 0 37. Www 1040ez tax return form 3 62 44. Www 1040ez tax return form 5 43. Www 1040ez tax return form 7 42. Www 1040ez tax return form 8 41. Www 1040ez tax return form 9 41. Www 1040ez tax return form 1 40. Www 1040ez tax return form 3 39. Www 1040ez tax return form 4 38. Www 1040ez tax return form 6 37. Www 1040ez tax return form 8 37. Www 1040ez tax return form 1 63 44. Www 1040ez tax return form 5 43. Www 1040ez tax return form 6 42. Www 1040ez tax return form 7 41. Www 1040ez tax return form 8 41. Www 1040ez tax return form 0 40. Www 1040ez tax return form 1 39. Www 1040ez tax return form 3 38. Www 1040ez tax return form 5 37. Www 1040ez tax return form 7 36. Www 1040ez tax return form 9 64 44. Www 1040ez tax return form 4 43. Www 1040ez tax return form 5 42. Www 1040ez tax return form 6 41. Www 1040ez tax return form 7 40. Www 1040ez tax return form 8 40. Www 1040ez tax return form 0 39. Www 1040ez tax return form 2 38. Www 1040ez tax return form 3 37. Www 1040ez tax return form 5 36. Www 1040ez tax return form 7 65 44. Www 1040ez tax return form 3 43. Www 1040ez tax return form 4 42. Www 1040ez tax return form 5 41. Www 1040ez tax return form 6 40. Www 1040ez tax return form 7 39. Www 1040ez tax return form 9 39. Www 1040ez tax return form 0 38. Www 1040ez tax return form 2 37. Www 1040ez tax return form 4 36. Www 1040ez tax return form 6 66 44. Www 1040ez tax return form 2 43. Www 1040ez tax return form 3 42. Www 1040ez tax return form 4 41. Www 1040ez tax return form 5 40. Www 1040ez tax return form 6 39. Www 1040ez tax return form 8 38. Www 1040ez tax return form 9 38. Www 1040ez tax return form 1 37. Www 1040ez tax return form 2 36. Www 1040ez tax return form 4 67 44. Www 1040ez tax return form 2 43. Www 1040ez tax return form 3 42. Www 1040ez tax return form 3 41. Www 1040ez tax return form 4 40. Www 1040ez tax return form 6 39. Www 1040ez tax return form 7 38. Www 1040ez tax return form 8 38. Www 1040ez tax return form 0 37. Www 1040ez tax return form 1 36. Www 1040ez tax return form 3 68 44. Www 1040ez tax return form 1 43. Www 1040ez tax return form 2 42. Www 1040ez tax return form 3 41. Www 1040ez tax return form 4 40. Www 1040ez tax return form 5 39. Www 1040ez tax return form 6 38. Www 1040ez tax return form 7 37. Www 1040ez tax return form 9 37. Www 1040ez tax return form 0 36. Www 1040ez tax return form 2 69 44. Www 1040ez tax return form 1 43. Www 1040ez tax return form 1 42. Www 1040ez tax return form 2 41. Www 1040ez tax return form 3 40. Www 1040ez tax return form 4 39. Www 1040ez tax return form 5 38. Www 1040ez tax return form 6 37. Www 1040ez tax return form 8 36. Www 1040ez tax return form 9 36. Www 1040ez tax return form 0 70 44. Www 1040ez tax return form 0 43. Www 1040ez tax return form 1 42. Www 1040ez tax return form 2 41. Www 1040ez tax return form 3 40. Www 1040ez tax return form 3 39. Www 1040ez tax return form 4 38. Www 1040ez tax return form 6 37. Www 1040ez tax return form 7 36. Www 1040ez tax return form 8 35. Www 1040ez tax return form 9 71 44. Www 1040ez tax return form 0 43. Www 1040ez tax return form 0 42. Www 1040ez tax return form 1 41. Www 1040ez tax return form 2 40. Www 1040ez tax return form 3 39. Www 1040ez tax return form 4 38. Www 1040ez tax return form 5 37. Www 1040ez tax return form 6 36. Www 1040ez tax return form 7 35. Www 1040ez tax return form 9 72 43. Www 1040ez tax return form 9 43. Www 1040ez tax return form 0 42. Www 1040ez tax return form 1 41. Www 1040ez tax return form 1 40. Www 1040ez tax return form 2 39. Www 1040ez tax return form 3 38. Www 1040ez tax return form 4 37. Www 1040ez tax return form 5 36. Www 1040ez tax return form 6 35. Www 1040ez tax return form 8 73 43. Www 1040ez tax return form 9 43. Www 1040ez tax return form 0 42. Www 1040ez tax return form 0 41. Www 1040ez tax return form 1 40. Www 1040ez tax return form 2 39. Www 1040ez tax return form 3 38. Www 1040ez tax return form 4 37. Www 1040ez tax return form 5 36. Www 1040ez tax return form 6 35. Www 1040ez tax return form 7 74 43. Www 1040ez tax return form 9 42. Www 1040ez tax return form 9 42. Www 1040ez tax return form 0 41. Www 1040ez tax return form 1 40. Www 1040ez tax return form 1 39. Www 1040ez tax return form 2 38. Www 1040ez tax return form 3 37. Www 1040ez tax return form 4 36. Www 1040ez tax return form 5 35. Www 1040ez tax return form 6 75 43. Www 1040ez tax return form 8 42. Www 1040ez tax return form 9 42. Www 1040ez tax return form 0 41. Www 1040ez tax return form 0 40. Www 1040ez tax return form 1 39. Www 1040ez tax return form 2 38. Www 1040ez tax return form 3 37. Www 1040ez tax return form 4 36. Www 1040ez tax return form 5 35. Www 1040ez tax return form 6 76 43. Www 1040ez tax return form 8 42. Www 1040ez tax return form 9 41. Www 1040ez tax return form 9 41. Www 1040ez tax return form 0 40. Www 1040ez tax return form 1 39. Www 1040ez tax return form 1 38. Www 1040ez tax return form 2 37. Www 1040ez tax return form 3 36. Www 1040ez tax return form 4 35. Www 1040ez tax return form 5 77 43. Www 1040ez tax return form 8 42. Www 1040ez tax return form 9 41. Www 1040ez tax return form 9 41. Www 1040ez tax return form 0 40. Www 1040ez tax return form 0 39. Www 1040ez tax return form 1 38. Www 1040ez tax return form 2 37. Www 1040ez tax return form 3 36. Www 1040ez tax return form 4 35. Www 1040ez tax return form 5 78 43. Www 1040ez tax return form 8 42. Www 1040ez tax return form 8 41. Www 1040ez tax return form 9 40. Www 1040ez tax return form 9 40. Www 1040ez tax return form 0 39. Www 1040ez tax return form 1 38. Www 1040ez tax return form 2 37. Www 1040ez tax return form 2 36. Www 1040ez tax return form 3 35. Www 1040ez tax return form 4 79 43. Www 1040ez tax return form 8 42. Www 1040ez tax return form 8 41. Www 1040ez tax return form 9 40. Www 1040ez tax return form 9 40. Www 1040ez tax return form 0 39. Www 1040ez tax return form 1 38. Www 1040ez tax return form 1 37. Www 1040ez tax return form 2 36. Www 1040ez tax return form 3 35. Www 1040ez tax return form 4 80 43. Www 1040ez tax return form 7 42. Www 1040ez tax return form 8 41. Www 1040ez tax return form 8 40. Www 1040ez tax return form 9 40. Www 1040ez tax return form 0 39. Www 1040ez tax return form 0 38. Www 1040ez tax return form 1 37. Www 1040ez tax return form 2 36. Www 1040ez tax return form 3 35. Www 1040ez tax return form 4 81 43. Www 1040ez tax return form 7 42. Www 1040ez tax return form 8 41. Www 1040ez tax return form 8 40. Www 1040ez tax return form 9 39. Www 1040ez tax return form 9 39. Www 1040ez tax return form 0 38. Www 1040ez tax return form 1 37. Www 1040ez tax return form 2 36. Www 1040ez tax return form 2 35. Www 1040ez tax return form 3 82 43. Www 1040ez tax return form 7 42. Www 1040ez tax return form 8 41. Www 1040ez tax return form 8 40. Www 1040ez tax return form 9 39. Www 1040ez tax return form 9 39. Www 1040ez tax return form 0 38. Www 1040ez tax return form 1 37. Www 1040ez tax return form 1 36. Www 1040ez tax return form 2 35. Www 1040ez tax return form 3 83 43. Www 1040ez tax return form 7 42. Www 1040ez tax return form 8 41. Www 1040ez tax return form 8 40. Www 1040ez tax return form 9 39. Www 1040ez tax return form 9 39. Www 1040ez tax return form 0 38. Www 1040ez tax return form 0 37. Www 1040ez tax return form 1 36. Www 1040ez tax return form 2 35. Www 1040ez tax return form 3 84 43. Www 1040ez tax return form 7 42. Www 1040ez tax return form 7 41. Www 1040ez tax return form 8 40. Www 1040ez tax return form 8 39. Www 1040ez tax return form 9 39. Www 1040ez tax return form 0 38. Www 1040ez tax return form 0 37. Www 1040ez tax return form 1 36. Www 1040ez tax return form 2 35. Www 1040ez tax return form 3 85 43. Www 1040ez tax return form 7 42. Www 1040ez tax return form 7 41. Www 1040ez tax return form 8 40. Www 1040ez tax return form 8 39. Www 1040ez tax return form 9 38. Www 1040ez tax return form 9 38. Www 1040ez tax return form 0 37. Www 1040ez tax return form 1 36. Www 1040ez tax return form 2 35. Www 1040ez tax return form 2 86 43. Www 1040ez tax return form 7 42. Www 1040ez tax return form 7 41. Www 1040ez tax return form 8 40. Www 1040ez tax return form 8 39. Www 1040ez tax return form 9 38. Www 1040ez tax return form 9 38. Www 1040ez tax return form 0 37. Www 1040ez tax return form 1 36. Www 1040ez tax return form 1 35. Www 1040ez tax return form 2 87 43. Www 1040ez tax return form 7 42. Www 1040ez tax return form 7 41. Www 1040ez tax return form 8 40. Www 1040ez tax return form 8 39. Www 1040ez tax return form 9 38. Www 1040ez tax return form 9 38. Www 1040ez tax return form 0 37. Www 1040ez tax return form 0 36. Www 1040ez tax return form 1 35. Www 1040ez tax return form 2 Appendix C. Www 1040ez tax return form (Continued) Table II (continued) (Joint Life and Last Survivor Expectancy)  (For Use by Owners Whose Spouses Are More Than 10 Years Younger and Are the Sole Beneficiaries of Their IRAs) Ages 40 41 42 43 44 45 46 47 48 49 88 43. Www 1040ez tax return form 7 42. Www 1040ez tax return form 7 41. Www 1040ez tax return form 8 40. Www 1040ez tax return form 8 39. Www 1040ez tax return form 9 38. Www 1040ez tax return form 9 38. Www 1040ez tax return form 0 37. Www 1040ez tax return form 0 36. Www 1040ez tax return form 1 35. Www 1040ez tax return form 2 89 43. Www 1040ez tax return form 7 42. Www 1040ez tax return form 7 41. Www 1040ez tax return form 7 40. Www 1040ez tax return form 8 39. Www 1040ez tax return form 8 38. Www 1040ez tax return form 9 38. Www 1040ez tax return form 0 37. Www 1040ez tax return form 0 36. Www 1040ez tax return form 1 35. Www 1040ez tax return form 2 90 43. Www 1040ez tax return form 7 42. Www 1040ez tax return form 7 41. Www 1040ez tax return form 7 40. Www 1040ez tax return form 8 39. Www 1040ez tax return form 8 38. Www 1040ez tax return form 9 38. Www 1040ez tax return form 0 37. Www 1040ez tax return form 0 36. Www 1040ez tax return form 1 35. Www 1040ez tax return form 2 91 43. Www 1040ez tax return form 7 42. Www 1040ez tax return form 7 41. Www 1040ez tax return form 7 40. Www 1040ez tax return form 8 39. Www 1040ez tax return form 8 38. Www 1040ez tax return form 9 37. Www 1040ez tax return form 9 37. Www 1040ez tax return form 0 36. Www 1040ez tax return form 1 35. Www 1040ez tax return form 2 92 43. Www 1040ez tax return form 7 42. Www 1040ez tax return form 7 41. Www 1040ez tax return form 7 40. Www 1040ez tax return form 8 39. Www 1040ez tax return form 8 38. Www 1040ez tax return form 9 37. Www 1040ez tax return form 9 37. Www 1040ez tax return form 0 36. Www 1040ez tax return form 1 35. Www 1040ez tax return form 1 93 43. Www 1040ez tax return form 7 42. Www 1040ez tax return form 7 41. Www 1040ez tax return form 7 40. Www 1040ez tax return form 8 39. Www 1040ez tax return form 8 38. Www 1040ez tax return form 9 37. Www 1040ez tax return form 9 37. Www 1040ez tax return form 0 36. Www 1040ez tax return form 1 35. Www 1040ez tax return form 1 94 43. Www 1040ez tax return form 7 42. Www 1040ez tax return form 7 41. Www 1040ez tax return form 7 40. Www 1040ez tax return form 8 39. Www 1040ez tax return form 8 38. Www 1040ez tax return form 9 37. Www 1040ez tax return form 9 37. Www 1040ez tax return form 0 36. Www 1040ez tax return form 1 35. Www 1040ez tax return form 1 95 43. Www 1040ez tax return form 6 42. Www 1040ez tax return form 7 41. Www 1040ez tax return form 7 40. Www 1040ez tax return form 8 39. Www 1040ez tax return form 8 38. Www 1040ez tax return form 9 37. Www 1040ez tax return form 9 37. Www 1040ez tax return form 0 36. Www 1040ez tax return form 1 35. Www 1040ez tax return form 1 96 43. Www 1040ez tax return form 6 42. Www 1040ez tax return form 7 41. Www 1040ez tax return form 7 40. Www 1040ez tax return form 8 39. Www 1040ez tax return form 8 38. Www 1040ez tax return form 9 37. Www 1040ez tax return form 9 37. Www 1040ez tax return form 0 36. Www 1040ez tax return form 1 35. Www 1040ez tax return form 1 97 43. Www 1040ez tax return form 6 42. Www 1040ez tax return form 7 41. Www 1040ez tax return form 7 40. Www 1040ez tax return form 8 39. Www 1040ez tax return form 8 38. Www 1040ez tax return form 9 37. Www 1040ez tax return form 9 37. Www 1040ez tax return form 0 36. Www 1040ez tax return form 1 35. Www 1040ez tax return form 1 98 43. Www 1040ez tax return form 6 42. Www 1040ez tax return form 7 41. Www 1040ez tax return form 7 40. Www 1040ez tax return form 8 39. Www 1040ez tax return form 8 38. Www 1040ez tax return form 9 37. Www 1040ez tax return form 9 37. Www 1040ez tax return form 0 36. Www 1040ez tax return form 0 35. Www 1040ez tax return form 1 99 43. Www 1040ez tax return form 6 42. Www 1040ez tax return form 7 41. Www 1040ez tax return form 7 40. Www 1040ez tax return form 8 39. Www 1040ez tax return form 8 38. Www 1040ez tax return form 9 37. Www 1040ez tax return form 9 37. Www 1040ez tax return form 0 36. Www 1040ez tax return form 0 35. Www 1040ez tax return form 1 100 43. Www 1040ez tax return form 6 42. Www 1040ez tax return form 7 41. Www 1040ez tax return form 7 40. Www 1040ez tax return form 8 39. Www 1040ez tax return form 8 38. Www 1040ez tax return form 9 37. Www 1040ez tax return form 9 37. Www 1040ez tax return form 0 36. Www 1040ez tax return form 0 35. Www 1040ez tax return form 1 101 43. Www 1040ez tax return form 6 42. Www 1040ez tax return form 7 41. Www 1040ez tax return form 7 40. Www 1040ez tax return form 8 39. Www 1040ez tax return form 8 38. Www 1040ez tax return form 9 37. Www 1040ez tax return form 9 37. Www 1040ez tax return form 0 36. Www 1040ez tax return form 0 35. Www 1040ez tax return form 1 102 43. Www 1040ez tax return form 6 42. Www 1040ez tax return form 7 41. Www 1040ez tax return form 7 40. Www 1040ez tax return form 8 39. Www 1040ez tax return form 8 38. Www 1040ez tax return form 9 37. Www 1040ez tax return form 9 37. Www 1040ez tax return form 0 36. Www 1040ez tax return form 0 35. Www 1040ez tax return form 1 103 43. Www 1040ez tax return form 6 42. Www 1040ez tax return form 7 41. Www 1040ez tax return form 7 40. Www 1040ez tax return form 8 39. Www 1040ez tax return form 8 38. Www 1040ez tax return form 9 37. Www 1040ez tax return form 9 37. Www 1040ez tax return form 0 36. Www 1040ez tax return form 0 35. Www 1040ez tax return form 1 104 43. Www 1040ez tax return form 6 42. Www 1040ez tax return form 7 41. Www 1040ez tax return form 7 40. Www 1040ez tax return form 8 39. Www 1040ez tax return form 8 38. Www 1040ez tax return form 8 37. Www 1040ez tax return form 9 37. Www 1040ez tax return form 0 36. Www 1040ez tax return form 0 35. Www 1040ez tax return form 1 105 43. Www 1040ez tax return form 6 42. Www 1040ez tax return form 7 41. Www 1040ez tax return form 7 40. Www 1040ez tax return form 8 39. Www 1040ez tax return form 8 38. Www 1040ez tax return form 8 37. Www 1040ez tax return form 9 37. Www 1040ez tax return form 0 36. Www 1040ez tax return form 0 35. Www 1040ez tax return form 1 106 43. Www 1040ez tax return form 6 42. Www 1040ez tax return form 7 41. Www 1040ez tax return form 7 40. Www 1040ez tax return form 8 39. Www 1040ez tax return form 8 38. Www 1040ez tax return form 8 37. Www 1040ez tax return form 9 37. Www 1040ez tax return form 0 36. Www 1040ez tax return form 0 35. Www 1040ez tax return form 1 107 43. Www 1040ez tax return form 6 42. Www 1040ez tax return form 7 41. Www 1040ez tax return form 7 40. Www 1040ez tax return form 8 39. Www 1040ez tax return form 8 38. Www 1040ez tax return form 8 37. Www 1040ez tax return form 9 37. Www 1040ez tax return form 0 36. Www 1040ez tax return form 0 35. Www 1040ez tax return form 1 108 43. Www 1040ez tax return form 6 42. Www 1040ez tax return form 7 41. Www 1040ez tax return form 7 40. Www 1040ez tax return form 8 39. Www 1040ez tax return form 8 38. Www 1040ez tax return form 8 37. Www 1040ez tax return form 9 37. Www 1040ez tax return form 0 36. Www 1040ez tax return form 0 35. Www 1040ez tax return form 1 109 43. Www 1040ez tax return form 6 42. Www 1040ez tax return form 7 41. Www 1040ez tax return form 7 40. Www 1040ez tax return form 7 39. Www 1040ez tax return form 8 38. Www 1040ez tax return form 8 37. Www 1040ez tax return form 9 37. Www 1040ez tax return form 0 36. Www 1040ez tax return form 0 35. Www 1040ez tax return form 1 110 43. Www 1040ez tax return form 6 42. Www 1040ez tax return form 7 41. Www 1040ez tax return form 7 40. Www 1040ez tax return form 7 39. Www 1040ez tax return form 8 38. Www 1040ez tax return form 8 37. Www 1040ez tax return form 9 37. Www 1040ez tax return form 0 36. Www 1040ez tax return form 0 35. Www 1040ez tax return form 1 111 43. Www 1040ez tax return form 6 42. Www 1040ez tax return form 7 41. Www 1040ez tax return form 7 40. Www 1040ez tax return form 7 39. Www 1040ez tax return form 8 38. Www 1040ez tax return form 8 37. Www 1040ez tax return form 9 37. Www 1040ez tax return form 0 36. Www 1040ez tax return form 0 35. Www 1040ez tax return form 1 112 43. Www 1040ez tax return form 6 42. Www 1040ez tax return form 7 41. Www 1040ez tax return form 7 40. Www 1040ez tax return form 7 39. Www 1040ez tax return form 8 38. Www 1040ez tax return form 8 37. Www 1040ez tax return form 9 37. Www 1040ez tax return form 0 36. Www 1040ez tax return form 0 35. Www 1040ez tax return form 1 113 43. Www 1040ez tax return form 6 42. Www 1040ez tax return form 7 41. Www 1040ez tax return form 7 40. Www 1040ez tax return form 7 39. Www 1040ez tax return form 8 38. Www 1040ez tax return form 8 37. Www 1040ez tax return form 9 37. Www 1040ez tax return form 0 36. Www 1040ez tax return form 0 35. Www 1040ez tax return form 1 114 43. Www 1040ez tax return form 6 42. Www 1040ez tax return form 7 41. Www 1040ez tax return form 7 40. Www 1040ez tax return form 7 39. Www 1040ez tax return form 8 38. Www 1040ez tax return form 8 37. Www 1040ez tax return form 9 37. Www 1040ez tax return form 0 36. Www 1040ez tax return form 0 35. Www 1040ez tax return form 1 115+ 43. Www 1040ez tax return form 6 42. Www 1040ez tax return form 7 41. Www 1040ez tax return form 7 40. Www 1040ez tax return form 7 39. Www 1040ez tax return form 8 38. Www 1040ez tax return form 8 37. Www 1040ez tax return form 9 37. Www 1040ez tax return form 0 36. Www 1040ez tax return form 0 35. Www 1040ez tax return form 1 Table II (continued) (Joint Life and Last Survivor Expectancy)  (For Use by Owners Whose Spouses Are More Than 10 Years Younger and Are the Sole Beneficiaries of Their IRAs) Ages 50 51 52 53 54 55 56 57 58 59 50 40. Www 1040ez tax return form 4 40. Www 1040ez tax return form 0 39. Www 1040ez tax return form 5 39. Www 1040ez tax return form 1 38. Www 1040ez tax return form 7 38. Www 1040ez tax return form 3 38. Www 1040ez tax return form 0 37. Www 1040ez tax return form 6 37. Www 1040ez tax return form 3 37. Www 1040ez tax return form 1 51 40. Www 1040ez tax return form 0 39. Www 1040ez tax return form 5 39. Www 1040ez tax return form 0 38. Www 1040ez tax return form 5 38. Www 1040ez tax return form 1 37. Www 1040ez tax return form 7 37. Www 1040ez tax return form 4 37. Www 1040ez tax return form 0 36. Www 1040ez tax return form 7 36. Www 1040ez tax return form 4 52 39. Www 1040ez tax return form 5 39. Www 1040ez tax return form 0 38. Www 1040ez tax return form 5 38. Www 1040ez tax return form 0 37. Www 1040ez tax return form 6 37. Www 1040ez tax return form 2 36. Www 1040ez tax return form 8 36. Www 1040ez tax return form 4 36. Www 1040ez tax return form 0 35. Www 1040ez tax return form 7 53 39. Www 1040ez tax return form 1 38. Www 1040ez tax return form 5 38. Www 1040ez tax return form 0 37. Www 1040ez tax return form 5 37. Www 1040ez tax return form 1 36. Www 1040ez tax return form 6 36. Www 1040ez tax return form 2 35. Www 1040ez tax return form 8 35. Www 1040ez tax return form 4 35. Www 1040ez tax return form 1 54 38. Www 1040ez tax return form 7 38. Www 1040ez tax return form 1 37. Www 1040ez tax return form 6 37. Www 1040ez tax return form 1 36. Www 1040ez tax return form 6 36. Www 1040ez tax return form 1 35. Www 1040ez tax return form 7 35. Www 1040ez tax return form 2 34. Www 1040ez tax return form 8 34. Www 1040ez tax return form 5 55 38. Www 1040ez tax return form 3 37. Www 1040ez tax return form 7 37. Www 1040ez tax return form 2 36. Www 1040ez tax return form 6 36. Www 1040ez tax return form 1 35. Www 1040ez tax return form 6 35. Www 1040ez tax return form 1 34. Www 1040ez tax return form 7 34. Www 1040ez tax return form 3 33. Www 1040ez tax return form 9 56 38. Www 1040ez tax return form 0 37. Www 1040ez tax return form 4 36. Www 1040ez tax return form 8 36. Www 1040ez tax return form 2 35. Www 1040ez tax return form 7 35. Www 1040ez tax return form 1 34. Www 1040ez tax return form 7 34. Www 1040ez tax return form 2 33. Www 1040ez tax return form 7 33. Www 1040ez tax return form 3 Appendix C. Www 1040ez tax return form (Continued) Table II (continued) (Joint Life and Last Survivor Expectancy)  (For Use by Owners Whose Spouses Are More Than 10 Years Younger and Are the Sole Beneficiaries of Their IRAs) Ages 50 51 52 53 54 55 56 57 58 59 57 37. Www 1040ez tax return form 6 37. Www 1040ez tax return form 0 36. Www 1040ez tax return form 4 35. Www 1040ez tax return form 8 35. Www 1040ez tax return form 2 34. Www 1040ez tax return form 7 34. Www 1040ez tax return form 2 33. Www 1040ez tax return form 7 33. Www 1040ez tax return form 2 32. Www 1040ez tax return form 8 58 37. Www 1040ez tax return form 3 36. Www 1040ez tax return form 7 36. Www 1040ez tax return form 0 35. Www 1040ez tax return form 4 34. Www 1040ez tax return form 8 34. Www 1040ez tax return form 3 33. Www 1040ez tax return form 7 33. Www 1040ez tax return form 2 32. Www 1040ez tax return form 8 32. Www 1040ez tax return form 3 59 37. Www 1040ez tax return form 1 36. Www 1040ez tax return form 4 35. Www 1040ez tax return form 7 35. Www 1040ez tax return form 1 34. Www 1040ez tax return form 5 33. Www 1040ez tax return form 9 33. Www 1040ez tax return form 3 32. Www 1040ez tax return form 8 32. Www 1040ez tax return form 3 31. Www 1040ez tax return form 8 60 36. Www 1040ez tax return form 8 36. Www 1040ez tax return form 1 35. Www 1040ez tax return form 4 34. Www 1040ez tax return form 8 34. Www 1040ez tax return form 1 33. Www 1040ez tax return form 5 32. Www 1040ez tax return form 9 32. Www 1040ez tax return form 4 31. Www 1040ez tax return form 9 31. Www 1040ez tax return form 3 61 36. Www 1040ez tax return form 6 35. Www 1040ez tax return form 8 35. Www 1040ez tax return form 1 34. Www 1040ez tax return form 5 33. Www 1040ez tax return form 8 33. Www 1040ez tax return form 2 32. Www 1040ez tax return form 6 32. Www 1040ez tax return form 0 31. Www 1040ez tax return form 4 30. Www 1040ez tax return form 9 62 36. Www 1040ez tax return form 3 35. Www 1040ez tax return form 6 34. Www 1040ez tax return form 9 34. Www 1040ez tax return form 2 33. Www 1040ez tax return form 5 32. Www 1040ez tax return form 9 32. Www 1040ez tax return form 2 31. Www 1040ez tax return form 6 31. Www 1040ez tax return form 1 30. Www 1040ez tax return form 5 63 36. Www 1040ez tax return form 1 35. Www 1040ez tax return form 4 34. Www 1040ez tax return form 6 33. Www 1040ez tax return form 9 33. Www 1040ez tax return form 2 32. Www 1040ez tax return form 6 31. Www 1040ez tax return form 9 31. Www 1040ez tax return form 3 30. Www 1040ez tax return form 7 30. Www 1040ez tax return form 1 64 35. Www 1040ez tax return form 9 35. Www 1040ez tax return form 2 34. Www 1040ez tax return form 4 33. Www 1040ez tax return form 7 33. Www 1040ez tax return form 0 32. Www 1040ez tax return form 3 31. Www 1040ez tax return form 6 31. Www 1040ez tax return form 0 30. Www 1040ez tax return form 4 29. Www 1040ez tax return form 8 65 35. Www 1040ez tax return form 8 35. Www 1040ez tax return form 0 34. Www 1040ez tax return form 2 33. Www 1040ez tax return form 5 32. Www 1040ez tax return form 7 32. Www 1040ez tax return form 0 31. Www 1040ez tax return form 4 30. Www 1040ez tax return form 7 30. Www 1040ez tax return form 0 29. Www 1040ez tax return form 4 66 35. Www 1040ez tax return form 6 34. Www 1040ez tax return form 8 34. Www 1040ez tax return form 0 33. Www 1040ez tax return form 3 32. Www 1040ez tax return form 5 31. Www 1040ez tax return form 8 31. Www 1040ez tax return form 1 30. Www 1040ez tax return form 4 29. Www 1040ez tax return form 8 29. Www 1040ez tax return form 1 67 35. Www 1040ez tax return form 5 34. Www 1040ez tax return form 7 33. Www 1040ez tax return form 9 33. Www 1040ez tax return form 1 32. Www 1040ez tax return form 3 31. Www 1040ez tax return form 6 30. Www 1040ez tax return form 9 30. Www 1040ez tax return form 2 29. Www 1040ez tax return form 5 28. Www 1040ez tax return form 8 68 35. Www 1040ez tax return form 3 34. Www 1040ez tax return form 5 33. Www 1040ez tax return form 7 32. Www 1040ez tax return form 9 32. Www 1040ez tax return form 1 31. Www 1040ez tax return form 4 30. Www 1040ez tax return form 7 29. Www 1040ez tax return form 9 29. Www 1040ez tax return form 2 28. Www 1040ez tax return form 6 69 35. Www 1040ez tax return form 2 34. Www 1040ez tax return form 4 33. Www 1040ez tax return form 6 32. Www 1040ez tax return form 8 32. Www 1040ez tax return form 0 31. Www 1040ez tax return form 2 30. Www 1040ez tax return form 5 29. Www 1040ez tax return form 7 29. Www 1040ez tax return form 0 28. Www 1040ez tax return form 3 70 35. Www 1040ez tax return form 1 34. Www 1040ez tax return form 3 33. Www 1040ez tax return form 4 32. Www 1040ez tax return form 6 31. Www 1040ez tax return form 8 31. Www 1040ez tax return form 1 30. Www 1040ez tax return form 3 29. Www 1040ez tax return form 5 28. Www 1040ez tax return form 8 28. Www 1040ez tax return form 1 71 35. Www 1040ez tax return form 0 34. Www 1040ez tax return form 2 33. Www 1040ez tax return form 3 32. Www 1040ez tax return form 5 31. Www 1040ez tax return form 7 30. Www 1040ez tax return form 9 30. Www 1040ez tax return form 1 29. Www 1040ez tax return form 4 28. Www 1040ez tax return form 6 27. Www 1040ez tax return form 9 72 34. Www 1040ez tax return form 9 34. Www 1040ez tax return form 1 33. Www 1040ez tax return form 2 32. Www 1040ez tax return form 4 31. Www 1040ez tax return form 6 30. Www 1040ez tax return form 8 30. Www 1040ez tax return form 0 29. Www 1040ez tax return form 2 28. Www 1040ez tax return form 4 27. Www 1040ez tax return form 7 73 34. Www 1040ez tax return form 8 34. Www 1040ez tax return form 0 33. Www 1040ez tax return form 1 32. Www 1040ez tax return form 3 31. Www 1040ez tax return form 5 30. Www 1040ez tax return form 6 29. Www 1040ez tax return form 8 29. Www 1040ez tax return form 1 28. Www 1040ez tax return form 3 27. Www 1040ez tax return form 5 74 34. Www 1040ez tax return form 8 33. Www 1040ez tax return form 9 33. Www 1040ez tax return form 0 32. Www 1040ez tax return form 2 31. Www 1040ez tax return form 4 30. Www 1040ez tax return form 5 29. Www 1040ez tax return form 7 28. Www 1040ez tax return form 9 28. Www 1040ez tax return form 1 27. Www 1040ez tax return form 4 75 34. Www 1040ez tax return form 7 33. Www 1040ez tax return form 8 33. Www 1040ez tax return form 0 32. Www 1040ez tax return form 1 31. Www 1040ez tax return form 3 30. Www 1040ez tax return form 4 29. Www 1040ez tax return form 6 28. Www 1040ez tax return form 8 28. Www 1040ez tax return form 0 27. Www 1040ez tax return form 2 76 34. Www 1040ez tax return form 6 33. Www 1040ez tax return form 8 32. Www 1040ez tax return form 9 32. Www 1040ez tax return form 0 31. Www 1040ez tax return form 2 30. Www 1040ez tax return form 3 29. Www 1040ez tax return form 5 28. Www 1040ez tax return form 7 27. Www 1040ez tax return form 9 27. Www 1040ez tax return form 1 77 34. Www 1040ez tax return form 6 33. Www 1040ez tax return form 7 32. Www 1040ez tax return form 8 32. Www 1040ez tax return form 0 31. Www 1040ez tax return form 1 30. Www 1040ez tax return form 3 29. Www 1040ez tax return form 4 28. Www 1040ez tax return form 6 27. Www 1040ez tax return form 8 27. Www 1040ez tax return form 0 78 34. Www 1040ez tax return form 5 33. Www 1040ez tax return form 6 32. Www 1040ez tax return form 8 31. Www 1040ez tax return form 9 31. Www 1040ez tax return form 0 30. Www 1040ez tax return form 2 29. Www 1040ez tax return form 3 28. Www 1040ez tax return form 5 27. Www 1040ez tax return form 7 26. Www 1040ez tax return form 9 79 34. Www 1040ez tax return form 5 33. Www 1040ez tax return form 6 32. Www 1040ez tax return form 7 31. Www 1040ez tax return form 8 31. Www 1040ez tax return form 0 30. Www 1040ez tax return form 1 29. Www 1040ez tax return form 3 28. Www 1040ez tax return form 4 27. Www 1040ez tax return form 6 26. Www 1040ez tax return form 8 80 34. Www 1040ez tax return form 5 33. Www 1040ez tax return form 6 32. Www 1040ez tax return form 7 31. Www 1040ez tax return form 8 30. Www 1040ez tax return form 9 30. Www 1040ez tax return form 1 29. Www 1040ez tax return form 2 28. Www 1040ez tax return form 4 27. Www 1040ez tax return form 5 26. Www 1040ez tax return form 7 81 34. Www 1040ez tax return form 4 33. Www 1040ez tax return form 5 32. Www 1040ez tax return form 6 31. Www 1040ez tax return form 8 30. Www 1040ez tax return form 9 30. Www 1040ez tax return form 0 29. Www 1040ez tax return form 2 28. Www 1040ez tax return form 3 27. Www 1040ez tax return form 5 26. Www 1040ez tax return form 6 82 34. Www 1040ez tax return form 4 33. Www 1040ez tax return form 5 32. Www 1040ez tax return form 6 31. Www 1040ez tax return form 7 30. Www 1040ez tax return form 8 30. Www 1040ez tax return form 0 29. Www 1040ez tax return form 1 28. Www 1040ez tax return form 3 27. Www 1040ez tax return form 4 26. Www 1040ez tax return form 6 83 34. Www 1040ez tax return form 4 33. Www 1040ez tax return form 5 32. Www 1040ez tax return form 6 31. Www 1040ez tax return form 7 30. Www 1040ez tax return form 8 29. Www 1040ez tax return form 9 29. Www 1040ez tax return form 1 28. Www 1040ez tax return form 2 27. Www 1040ez tax return form 4 26. Www 1040ez tax return form 5 84 34. Www 1040ez tax return form 3 33. Www 1040ez tax return form 4 32. Www 1040ez tax return form 5 31. Www 1040ez tax return form 7 30. Www 1040ez tax return form 8 29. Www 1040ez tax return form 9 29. Www 1040ez tax return form 0 28. Www 1040ez tax return form 2 27. Www 1040ez tax return form 3 26. Www 1040ez tax return form 5 85 34. Www 1040ez tax return form 3 33. Www 1040ez tax return form 4 32. Www 1040ez tax return form 5 31. Www 1040ez tax return form 6 30. Www 1040ez tax return form 7 29. Www 1040ez tax return form 9 29. Www 1040ez tax return form 0 28. Www 1040ez tax return form 1 27. Www 1040ez tax return form 3 26. Www 1040ez tax return form 4 86 34. Www 1040ez tax return form 3 33. Www 1040ez tax return form 4 32. Www 1040ez tax return form 5 31. Www 1040ez tax return form 6 30. Www 1040ez tax return form 7 29. Www 1040ez tax return form 8 29. Www 1040ez tax return form 0 28. Www 1040ez tax return form 1 27. Www 1040ez tax return form 2 26. Www 1040ez tax return form 4 87 34. Www 1040ez tax return form 3 33. Www 1040ez tax return form 4 32. Www 1040ez tax return form 5 31. Www 1040ez tax return form 6 30. Www 1040ez tax return form 7 29. Www 1040ez tax return form 8 28. Www 1040ez tax return form 9 28. Www 1040ez tax return form 1 27. Www 1040ez tax return form 2 26. Www 1040ez tax return form 4 88 34. Www 1040ez tax return form 3 33. Www 1040ez tax return form 4 32. Www 1040ez tax return form 5 31. Www 1040ez tax return form 6 30. Www 1040ez tax return form 7 29. Www 1040ez tax return form 8 28. Www 1040ez tax return form 9 28. Www 1040ez tax return form 0 27. Www 1040ez tax return form 2 26. Www 1040ez tax return form 3 89 34. Www 1040ez tax return form 3 33. Www 1040ez tax return form 3 32. Www 1040ez tax return form 4 31. Www 1040ez tax return form 5 30. Www 1040ez tax return form 7 29. Www 1040ez tax return form 8 28. Www 1040ez tax return form 9 28. Www 1040ez tax return form 0 27. Www 1040ez tax return form 2 26. Www 1040ez tax return form 3 90 34. Www 1040ez tax return form 2 33. Www 1040ez tax return form 3 32. Www 1040ez tax return form 4 31. Www 1040ez tax return form 5 30. Www 1040ez tax return form 6 29. Www 1040ez tax return form 8 28. Www 1040ez tax return form 9 28. Www 1040ez tax return form 0 27. Www 1040ez tax return form 1 26. Www 1040ez tax return form 3 91 34. Www 1040ez tax return form 2 33. Www 1040ez tax return form 3 32. Www 1040ez tax return form 4 31. Www 1040ez tax return form 5 30. Www 1040ez tax return form 6 29. Www 1040ez tax return form 7 28. Www 1040ez tax return form 9 28. Www 1040ez tax return form 0 27. Www 1040ez tax return form 1 26. Www 1040ez tax return form 3 92 34. Www 1040ez tax return form 2 33. Www 1040ez tax return form 3 32. Www 1040ez tax return form 4 31. Www 1040ez tax return form 5 30. Www 1040ez tax return form 6 29. Www 1040ez tax return form 7 28. Www 1040ez tax return form 8 28. Www 1040ez tax return form 0 27. Www 1040ez tax return form 1 26. Www 1040ez tax return form 2 93 34. Www 1040ez tax return form 2 33. Www 1040ez tax return form 3 32. Www 1040ez tax return form 4 31. Www 1040ez tax return form 5 30. Www 1040ez tax return form 6 29. Www 1040ez tax return form 7 28. Www 1040ez tax return form 8 28. Www 1040ez tax return form 0 27. Www 1040ez tax return form 1 26. Www 1040ez tax return form 2 94 34. Www 1040ez tax return form 2 33. Www 1040ez tax return form 3 32. Www 1040ez tax return form 4 31. Www 1040ez tax return form 5 30. Www 1040ez tax return form 6 29. Www 1040ez tax return form 7 28. Www 1040ez tax return form 8 27. Www 1040ez tax return form 9 27. Www 1040ez tax return form 1 26. Www 1040ez tax return form 2 95 34. Www 1040ez tax return form 2 33. Www 1040ez tax return form 3 32. Www 1040ez tax return form 4 31. Www 1040ez tax return form 5 30. Www 1040ez tax return form 6 29. Www 1040ez tax return form 7 28. Www 1040ez tax return form 8 27. Www 1040ez tax return form 9 27. Www 1040ez tax return form 1 26. Www 1040ez tax return form 2 96 34. Www 1040ez tax return form 2 33. Www 1040ez tax return form 3 32. Www 1040ez tax return form 4 31. Www 1040ez tax return form 5 30. Www 1040ez tax return form 6 29. Www 1040ez tax return form 7 28. Www 1040ez tax return form 8 27. Www 1040ez tax return form 9 27. Www 1040ez tax return form 0 26. Www 1040ez tax return form 2 Appendix C. Www 1040ez tax return form (Continued) Table II (continued) (Joint Life and Last Survivor Expectancy)  (For Use by Owners Whose Spouses Are More Than 10 Years Younger and Are the Sole Beneficiaries of Their IRAs) Ages 50 51 52 53 54 55 56 57 58 59 97 34. Www 1040ez tax return form 2 33. Www 1040ez tax return form 3 32. Www 1040ez tax return form 4 31. Www 1040ez tax return form 5 30. Www 1040ez tax return form 6 29. Www 1040ez tax return form 7 28. Www 1040ez tax return form 8 27. Www 1040ez tax return form 9 27. Www 1040ez tax return form 0 26. Www 1040ez tax return form 2 98 34. Www 1040ez tax return form 2 33. Www 1040ez tax return form 3 32. Www 1040ez tax return form 4 31. Www 1040ez tax return form 5 30. Www 1040ez tax return form 6 29. Www 1040ez tax return form 7 28. Www 1040ez tax return form 8 27. Www 1040ez tax return form 9 27. Www 1040ez tax return form 0 26. Www 1040ez tax return form 2 99 34. Www 1040ez tax return form 2 33. Www 1040ez tax return form 3 32. Www 1040ez tax return form 4 31. Www 1040ez tax return form 5 30. Www 1040ez tax return form 6 29. Www 1040ez tax return form 7 28. Www 1040ez tax return form 8 27. Www 1040ez tax return form 9 27. Www 1040ez tax return form 0 26. Www 1040ez tax return form 2 100 34. Www 1040ez tax return form 2 33. Www 1040ez tax return form 3 32. Www 1040ez tax return form 4 31. Www 1040ez tax return form 5 30. Www 1040ez tax return form 6 29. Www 1040ez tax return form 7 28. Www 1040ez tax return form 8 27. Www 1040ez tax return form 9 27. Www 1040ez tax return form 0 26. Www 1040ez tax return form 1 101 34. Www 1040ez tax return form 2 33. Www 1040ez tax return form 3 32. Www 1040ez tax return form 4 31. Www 1040ez tax return form 5 30. Www 1040ez tax return form 6 29. Www 1040ez tax return form 7 28. Www 1040ez tax return form 8 27. Www 1040ez tax return form 9 27. Www 1040ez tax return form 0 26. Www 1040ez tax return form 1 102 34. Www 1040ez tax return form 2 33. Www 1040ez tax return form 3 32. Www 1040ez tax return form 4 31. Www 1040ez tax return form 4 30. Www 1040ez tax return form 5 29. Www 1040ez tax return form 7 28. Www 1040ez tax return form 8 27. Www 1040ez tax return form 9 27. Www 1040ez tax return form 0 26. Www 1040ez tax return form 1 103 34. Www 1040ez tax return form 2 33. Www 1040ez tax return form 3 32. Www 1040ez tax return form 4 31. Www 1040ez tax return form 4 30. Www 1040ez tax return form 5 29. Www 1040ez tax return form 7 28. Www 1040ez tax return form 8 27. Www 1040ez tax return form 9 27. Www 1040ez tax return form 0 26. Www 1040ez tax return form 1 104 34. Www 1040ez tax return form 2 33. Www 1040ez tax return form 3 32. Www 1040ez tax return form 4 31. Www 1040ez tax return form 4 30. Www 1040ez tax return form 5 29. Www 1040ez tax return form 6 28. Www 1040ez tax return form 8 27. Www 1040ez tax return form 9 27. Www 1040ez tax return form 0 26. Www 1040ez tax return form 1 105 34. Www 1040ez tax return form 2 33. Www 1040ez tax return form 3 32. Www 1040ez tax return form 3 31. Www 1040ez tax return form 4 30. Www 1040ez tax return form 5 29. Www 1040ez tax return form 6 28. Www 1040ez tax return form 8 27. Www 1040ez tax return form 9 27. Www 1040ez tax return form 0 26. Www 1040ez tax return form 1 106 34. Www 1040ez tax return form 2 33. Www 1040ez tax return form 3 32. Www 1040ez tax return form 3 31. Www 1040ez tax return form 4 30. Www 1040ez tax return form 5 29. Www 1040ez tax return form 6 28. Www 1040ez tax return form 8 27. Www 1040ez tax return form 9 27. Www 1040ez tax return form 0 26. Www 1040ez tax return form 1 107 34. Www 1040ez tax return form 2 33. Www 1040ez tax return form 3 32. Www 1040ez tax return form 3 31. Www 1040ez tax return form 4 30. Www 1040ez tax return form 5 29. Www 1040ez tax return form 6 28. Www 1040ez tax return form 8 27. Www 1040ez tax return form 9 27. Www 1040ez tax return form 0 26. Www 1040ez tax return form 1 108 34. Www 1040ez tax return form 2 33. Www 1040ez tax return form 3 32. Www 1040ez tax return form 3 31. Www 1040ez tax return form 4 30. Www 1040ez tax return form 5 29. Www 1040ez tax return form 6 28. Www 1040ez tax return form 8 27. Www 1040ez tax return form 9 27. Www 1040ez tax return form 0 26. Www 1040ez tax return form 1 109 34. Www 1040ez tax return form 2 33. Www 1040ez tax return form 3 32. Www 1040ez tax return form 3 31. Www 1040ez tax return form 4 30. Www 1040ez tax return form 5 29. Www 1040ez tax return form 6 28. Www 1040ez tax return form 7 27. Www 1040ez tax return form 9 27. Www 1040ez tax return form 0 26. Www 1040ez tax return form 1 110 34. Www 1040ez tax return form 2 33. Www 1040ez tax return form 3 32. Www 1040ez tax return form 3 31. Www 1040ez tax return form 4 30. Www 1040ez tax return form 5 29. Www 1040ez tax return form 6 28. Www 1040ez tax return form 7 27. Www 1040ez tax return form 9 27. Www 1040ez tax return form 0 26. Www 1040ez tax return form 1 111 34. Www 1040ez tax return form 2 33. Www 1040ez tax return form 3 32. Www 1040ez tax return form 3 31. Www 1040ez tax return form 4 30. Www 1040ez tax return form 5 29. Www 1040ez tax return form 6 28. Www 1040ez tax return form 7 27. Www 1040ez tax return form 9 27. Www 1040ez tax return form 0 26. Www 1040ez tax return form 1 112 34. Www 1040ez tax return form 2 33. Www 1040ez tax return form 3 32. Www 1040ez tax return form 3 31. Www 1040ez tax return form 4 30. Www 1040ez tax return form 5 29. Www 1040ez tax return form 6 28. Www 1040ez tax return form 7 27. Www 1040ez tax return form 9 27. Www 1040ez tax return form 0 26. Www 1040ez tax return form 1 113 34. Www 1040ez tax return form 2 33. Www 1040ez tax return form 3 32. Www 1040ez tax return form 3 31. Www 1040ez tax return form 4 30. Www 1040ez tax return form 5 29. Www 1040ez tax return form 6 28. Www 1040ez tax return form 7 27. Www 1040ez tax return form 9 27. Www 1040ez tax return form 0 26. Www 1040ez tax return form 1 114 34. Www 1040ez tax return form 2 33. Www 1040ez tax return form 3 32. Www 1040ez tax return form 3 31. Www 1040ez tax return form 4 30. Www 1040ez tax return form 5 29. Www 1040ez tax return form 6 28. Www 1040ez tax return form 7 27. Www 1040ez tax return form 9 27. Www 1040ez tax return form 0 26. Www 1040ez tax return form 1 115+ 34. Www 1040ez tax return form 2 33. Www 1040ez tax return form 3 32. Www 1040ez tax return form 3 31. Www 1040ez tax return form 4 30. Www 1040ez tax return form 5 29. Www 1040ez tax return form 6 28. Www 1040ez tax return form 7 27. Www 1040ez tax return form 9 27. Www 1040ez tax return form 0 26. Www 1040ez tax return form 1 Table II (continued) (Joint Life and Last Survivor Expectancy) (For Use by Owners Whose Spouses Are More Than 10 Years Younger and Are the Sole Beneficiaries of Their IRAs) Ages 60 61 62 63 64 65 66 67 68 69 60 30. Www 1040ez tax return form 9 30. Www 1040ez tax return form 4 30. Www 1040ez tax return form 0 29. Www 1040ez tax return form 6 29. Www 1040ez tax return form 2 28. Www 1040ez tax return form 8 28. Www 1040ez tax return form 5 28. Www 1040ez tax return form 2 27. Www 1040ez tax return form 9 27. Www 1040ez tax return form 6 61 30. Www 1040ez tax return form 4 29. Www 1040ez tax return form 9 29. Www 1040ez tax return form 5 29. Www 1040ez tax return form 0 28. Www 1040ez tax return form 6 28. Www 1040ez tax return form 3 27. Www 1040ez tax return form 9 27. Www 1040ez tax return form 6 27. Www 1040ez tax return form 3 27. Www 1040ez tax return form 0 62 30. Www 1040ez tax return form 0 29. Www 1040ez tax return form 5 29. Www 1040ez tax return form 0 28. Www 1040ez tax return form 5 28. Www 1040ez tax return form 1 27. Www 1040ez tax return form 7 27. Www 1040ez tax return form 3 27. Www 1040ez tax return form 0 26. Www 1040ez tax return form 7 26. Www 1040ez tax return form 4 63 29. Www 1040ez tax return form 6 29. Www 1040ez tax return form 0 28. Www 1040ez tax return form 5 28. Www 1040ez tax return form 1 27. Www 1040ez tax return form 6 27. Www 1040ez tax return form 2 26. Www 1040ez tax return form 8 26. Www 1040ez tax return form 4 26. Www 1040ez tax return form 1 25. Www 1040ez tax return form 7 64 29. Www 1040ez tax return form 2 28. Www 1040ez tax return form 6 28. Www 1040ez tax return form 1 27. Www 1040ez tax return form 6 27. Www 1040ez tax return form 1 26. Www 1040ez tax return form 7 26. Www 1040ez tax return form 3 25. Www 1040ez tax return form 9 25. Www 1040ez tax return form 5 25. Www 1040ez tax return form 2 65 28. Www 1040ez tax return form 8 28. Www 1040ez tax return form 3 27. Www 1040ez tax return form 7 27. Www 1040ez tax return form 2 26. Www 1040ez tax return form 7 26. Www 1040ez tax return form 2 25. Www 1040ez tax return form 8 25. Www 1040ez tax return form 4 25. Www 1040ez tax return form 0 24. Www 1040ez tax return form 6 66 28. Www 1040ez tax return form 5 27. Www 1040ez tax return form 9 27. Www 1040ez tax return form 3 26. Www 1040ez tax return form 8 26. Www 1040ez tax return form 3 25. Www 1040ez tax return form 8 25. Www 1040ez tax return form 3 24. Www 1040ez tax return form 9 24. Www 1040ez tax return form 5 24. Www 1040ez tax return form 1 67 28. Www 1040ez tax return form 2 27. Www 1040ez tax return form 6 27. Www 1040ez tax return form 0 26. Www 1040ez tax return form 4 25. Www 1040ez tax return form 9 25. Www 1040ez tax return form 4 24. Www 1040ez tax return form 9 24. Www 1040ez tax return form 4 24. Www 1040ez tax return form 0 23. Www 1040ez tax return form 6 68 27. Www 1040ez tax return form 9 27. Www 1040ez tax return form 3 26. Www 1040ez tax return form 7 26. Www 1040ez tax return form 1 25. Www 1040ez tax return form 5 25. Www 1040ez tax return form 0 24. Www 1040ez tax return form 5 24. Www 1040ez tax return form 0 23. Www 1040ez tax return form 5 23. Www 1040ez tax return form 1 69 27. Www 1040ez tax return form 6 27. Www 1040ez tax return form 0 26. Www 1040ez tax return form 4 25. Www 1040ez tax return form 7 25. Www 1040ez tax return form 2 24. Www 1040ez tax return form 6 24. Www 1040ez tax return form 1 23. Www 1040ez tax return form 6 23. Www 1040ez tax return form 1 22. Www 1040ez tax return form 6 70 27. Www 1040ez tax return form 4 26. Www 1040ez tax return form 7 26. Www 1040ez tax return form 1 25. Www 1040ez tax return form 4 24. Www 1040ez tax return form 8 24. Www 1040ez tax return form 3 23. Www 1040ez tax return form 7 23. Www 1040ez tax return form 2 22. Www 1040ez tax return form 7 22. Www 1040ez tax return form 2 71 27. Www 1040ez tax return form 2 26. Www 1040ez tax return form 5 25. Www 1040ez tax return form 8 25. Www 1040ez tax return form 2 24. Www 1040ez tax return form 5 23. Www 1040ez tax return form 9 23. Www 1040ez tax return form 4 22. Www 1040ez tax return form 8 22. Www 1040ez tax return form 3 21. Www 1040ez tax return form 8 72 27. Www 1040ez tax return form 0 26. Www 1040ez tax return form 3 25. Www 1040ez tax return form 6 24. Www 1040ez tax return form 9 24. Www 1040ez tax return form 3 23. Www 1040ez tax return form 7 23. Www 1040ez tax return form 1 22. Www 1040ez tax return form 5 22. Www 1040ez tax return form 0 21. Www 1040ez tax return form 4 73 26. Www 1040ez tax return form 8 26. Www 1040ez tax return form 1 25. Www 1040ez tax return form 4 24. Www 1040ez tax return form 7 24. Www 1040ez tax return form 0 23. Www 1040ez tax return form 4 22. Www 1040ez tax return form 8 22. Www 1040ez tax return form 2 21. Www 1040ez tax return form 6 21. Www 1040ez tax return form 1 74 26. Www 1040ez tax return form 6 25. Www 1040ez tax return form 9 25. Www 1040ez tax return form 2 24. Www 1040ez tax return form 5 23. Www 1040ez tax return form 8 23. Www 1040ez tax return form 1 22. Www 1040ez tax return form 5 21. Www 1040ez tax return form 9 21. Www 1040ez tax return form 3 20. Www 1040ez tax return form 8 75 26. Www 1040ez tax return form 5 25. Www 1040ez tax return form 7 25. Www 1040ez tax return form 0 24. Www 1040ez tax return form 3 23. Www 1040ez tax return form 6 22. Www 1040ez tax return form 9 22. Www 1040ez tax return form 3 21. Www 1040ez tax return form 6 21. Www 1040ez tax return form 0 20. Www 1040ez tax return form 5 Appendix C. Www 1040ez tax return form (Continued) Table II (continued) (Joint Life and Last Survivor Expectancy) (For Use by Owners Whose Spouses Are More Than 10 Years Younger and Are the Sole Beneficiaries of Their IRAs) Ages 60 61 62 63 64 65 66 67 68 69 76 26. Www 1040ez tax return form 3 25. Www 1040ez tax return form 6 24. Www 1040ez tax return form 8 24. Www 1040ez tax return form 1 23. Www 1040ez tax return form 4 22. Www 1040ez tax return form 7 22. Www 1040ez tax return form 0 21. Www 1040ez tax return form 4 20. Www 1040ez tax return form 8 20. Www 1040ez tax return form 2 77 26. Www 1040ez tax return form 2 25. Www 1040ez tax return form 4 24. Www 1040ez tax return form 7 23. Www 1040ez tax return form 9 23. Www 1040ez tax return form 2 22. Www 1040ez tax return form 5 21. Www 1040ez tax return form 8 21. Www 1040ez tax return form 2 20. Www 1040ez tax return form 6 19. Www 1040ez tax return form 9 78 26. Www 1040ez tax return form 1 25. Www 1040ez tax return form 3 24. Www 1040ez tax return form 6 23. Www 1040ez tax return form 8 23. Www 1040ez tax return form 1 22. Www 1040ez tax return form 4 21. Www 1040ez tax return form 7 21. Www 1040ez tax return form 0 20. Www 1040ez tax return form 3 19. Www 1040ez tax return form 7 79 26. Www 1040ez tax return form 0 25. Www 1040ez tax return form 2 24. Www 1040ez tax return form 4 23. Www 1040ez tax return form 7 22. Www 1040ez tax return form 9 22. Www 1040ez tax return form 2 21. Www 1040ez tax return form 5 20. Www 1040ez tax return form 8 20. Www 1040ez tax return form 1 19. Www 1040ez tax return form 5 80 25. Www 1040ez tax return form 9 25. Www 1040ez tax return form 1 24. Www 1040ez tax return form 3 23. Www 1040ez tax return form 6 22. Www 1040ez tax return form 8 22. Www 1040ez tax return form 1 21. Www 1040ez tax return form 3 20. Www 1040ez tax return form 6 20. Www 1040ez tax return form 0 19. Www 1040ez tax return form 3 81 25. Www 1040ez tax return form 8 25. Www 1040ez tax return form 0 24. Www 1040ez tax return form 2 23. Www 1040ez tax return form 4 22. Www 1040ez tax return form 7 21. Www 1040ez tax return form 9 21. Www 1040ez tax return form 2 20. Www 1040ez tax return form 5 19. Www 1040ez tax return form 8 19. Www 1040ez tax return form 1 82 25. Www 1040ez tax return form 8 24. Www 1040ez tax return form 9 24. Www 1040ez tax return form 1 23. Www 1040ez tax return form 4 22. Www 1040ez tax return form 6 21. Www 1040ez tax return form 8 21. Www 1040ez tax return form 1 20. Www 1040ez tax return form 4 19. Www 1040ez tax return form 7 19. Www 1040ez tax return form 0 83 25. Www 1040ez tax return form 7 24. Www 1040ez tax return form 9 24. Www 1040ez tax return form 1 23. Www 1040ez tax return form 3 22. Www 1040ez tax return form 5 21. Www 1040ez tax return form 7 21. Www 1040ez tax return form 0 20. Www 1040ez tax return form 2 19. Www 1040ez tax return form 5 18. Www 1040ez tax return form 8 84 25. Www 1040ez tax return form 6 24. Www 1040ez tax return form 8 24. Www 1040ez tax return form 0 23. Www 1040ez tax return form 2 22. Www 1040ez tax return form 4 21. Www 1040ez tax return form 6 20. Www 1040ez tax return form 9 20. Www 1040ez tax return form 1 19. Www 1040ez tax return form 4 18. Www 1040ez tax return form 7 85 25. Www 1040ez tax return form 6 24. Www 1040ez tax return form 8 23. Www 1040ez tax return form 9 23. Www 1040ez tax return form 1 22. Www 1040ez tax return form 3 21. Www 1040ez tax return form 6 20. Www 1040ez tax return form 8 20. Www 1040ez tax return form 1 19. Www 1040ez tax return form 3 18. Www 1040ez tax return form 6 86 25. Www 1040ez tax return form 5 24. Www 1040ez tax return form 7 23. Www 1040ez tax return form 9 23. Www 1040ez tax return form 1 22. Www 1040ez tax return form 3 21. Www 1040ez tax return form 5 20. Www 1040ez tax return form 7 20. Www 1040ez tax return form 0 19. Www 1040ez tax return form 2 18. Www 1040ez tax return form 5 87 25. Www 1040ez tax return form 5 24. Www 1040ez tax return form 7 23. Www 1040ez tax return form 8 23. Www 1040ez tax return form 0 22. Www 1040ez tax return form 2 21. Www 1040ez tax return form 4 20. Www 1040ez tax return form 7 19. Www 1040ez tax return form 9 19. Www 1040ez tax return form 2 18. Www 1040ez tax return form 4 88 25. Www 1040ez tax return form 5 24. Www 1040ez tax return form 6 23. Www 1040ez tax return form 8 23. Www 1040ez tax return form 0 22. Www 1040ez tax return form 2 21. Www 1040ez tax return form 4 20. Www 1040ez tax return form 6 19. Www 1040ez tax return form 8 19. Www 1040ez tax return form 1 18. Www 1040ez tax return form 3 89 25. Www 1040ez tax return form 4 24. Www 1040ez tax return form 6 23. Www 1040ez tax return form 8 22. Www 1040ez tax return form 9 22. Www 1040ez tax return form 1 21. Www 1040ez tax return form 3 20. Www 1040ez tax return form 5 19. Www 1040ez tax return form 8 19. Www 1040ez tax return form 0 18. Www 1040ez tax return form 3 90 25. Www 1040ez tax return form 4 24. Www 1040ez tax return form 6 23. Www 1040ez tax return form 7 22. Www 1040ez tax return form 9 22. Www 1040ez tax return form 1 21. Www 1040ez tax return form 3 20. Www 1040ez tax return form 5 19. Www 1040ez tax return form 7 19. Www 1040ez tax return form 0 18. Www 1040ez tax return form 2 91 25. Www 1040ez tax return form 4 24. Www 1040ez tax return form 5 23. Www 1040ez tax return form 7 22. Www 1040ez tax return form 9 22. Www 1040ez tax return form 1 21. Www 1040ez tax return form 3 20. Www 1040ez tax return form 5 19. Www 1040ez tax return form 7 18. Www 1040ez tax return form 9 18. Www 1040ez tax return form 2 92 25. Www 1040ez tax return form 4 24. Www 1040ez tax return form 5 23. Www 1040ez tax return form 7 22. Www 1040ez tax return form 9 22. Www 1040ez tax return form 0 21. Www 1040ez tax return form 2 20. Www 1040ez tax return form 4 19. Www 1040ez tax return form 6 18. Www 1040ez tax return form 9 18. Www 1040ez tax return form 1 93 25. Www 1040ez tax return form 4 24. Www 1040ez tax return form 5 23. Www 1040ez tax return form 7 22. Www 1040ez tax return form 8 22. Www 1040ez tax return form 0 21. Www 1040ez tax return form 2 20. Www 1040ez tax return form 4 19. Www 1040ez tax return form 6 18. Www 1040ez tax return form 8 18. Www 1040ez tax return form 1 94 25. Www 1040ez tax return form 3 24. Www 1040ez tax return form 5 23. Www 1040ez tax return form 6 22. Www 1040ez tax return form 8 22. Www 1040ez tax return form 0 21. Www 1040ez tax return form 2 20. Www 1040ez tax return form 4 19. Www 1040ez tax return form 6 18. Www 1040ez tax return form 8 18. Www 1040ez tax return form 0 95 25. Www 1040ez tax return form 3 24. Www 1040ez tax return form 5 23. Www 1040ez tax return form 6 22. Www 1040ez tax return form 8 22. Www 1040ez tax return form 0 21. Www 1040ez tax return form 1 20. Www 1040ez tax return form 3 19. Www 1040ez tax return form 6 18. Www 1040ez tax return form 8 18. Www 1040ez tax return form 0 96 25. Www 1040ez tax return form 3 24. Www 1040ez tax return form 5 23. Www 1040ez tax return form 6 22. Www 1040ez tax return form 8 21. Www 1040ez tax return form 9 21. Www 1040ez tax return form 1 20. Www 1040ez tax return form 3 19. Www 1040ez tax return form 5 18. Www 1040ez tax return form 8 18. Www 1040ez tax return form 0 97 25. Www 1040ez tax return form 3 24. Www 1040ez tax return form 5 23. Www 1040ez tax return form 6 22. Www 1040ez tax return form 8 21. Www 1040ez tax return form 9 21. Www 1040ez tax return form 1 20. Www 1040ez tax return form 3 19. Www 1040ez tax return form 5 18. Www 1040ez tax return form 7 18. Www 1040ez tax return form 0 98 25. Www 1040ez tax return form 3 24. Www 1040ez tax return form 4 23. Www 1040ez tax return form 6 22. Www 1040ez tax return form 8 21. Www 1040ez tax return form 9 21. Www 1040ez tax return form 1 20. Www 1040ez tax return form 3 19. Www 1040ez tax return form 5 18. Www 1040ez tax return form 7 17. Www 1040ez tax return form 9 99 25. Www 1040ez tax return form 3 24. Www 1040ez tax return form 4 23. Www 1040ez tax return form 6 22. Www 1040ez tax return form 7 21. Www 1040ez tax return form 9 21. Www 1040ez tax return form 1 20. Www 1040ez tax return form 3 19. Www 1040ez tax return form 5 18. Www 1040ez tax return form 7 17. Www 1040ez tax return form 9 100 25. Www 1040ez tax return form 3 24. Www 1040ez tax return form 4 23. Www 1040ez tax return form 6 22. Www 1040ez tax return form 7 21. Www 1040ez tax return form 9 21. Www 1040ez tax return form 1 20. Www 1040ez tax return form 3 19. Www 1040ez tax return form 5 18. Www 1040ez tax return form 7 17. Www 1040ez tax return form 9 101 25. Www 1040ez tax return form 3 24. Www 1040ez tax return form 4 23. Www 1040ez tax return form 6 22. Www 1040ez tax return form 7 21. Www 1040ez tax return form 9 21. Www 1040ez tax return form 1 20. Www 1040ez tax return form 2 19. Www 1040ez tax return form 4 18. Www 1040ez tax return form 7 17. Www 1040ez tax return form 9 102 25. Www 1040ez tax return form 3 24. Www 1040ez tax return form 4 23. Www 1040ez tax return form 6 22. Www 1040ez tax return form 7 21. Www 1040ez tax return form 9 21. Www 1040ez tax return form 1 20. Www 1040ez tax return form 2 19. Www 1040ez tax return form 4 18. Www 1040ez tax return form 6 17. Www 1040ez tax return form 9 103 25. Www 1040ez tax return form 3 24. Www 1040ez tax return form 4 23. Www 1040ez tax return form 6 22. Www 1040ez tax return form 7 21. Www 1040ez tax return form 9 21. Www 1040ez tax return form 0 20. Www 1040ez tax return form 2 19. Www 1040ez tax return form 4 18. Www 1040ez tax return form 6 17. Www 1040ez tax return form 9 104 25. Www 1040ez tax return form 3 24. Www 1040ez tax return form 4 23. Www 1040ez tax return form 5 22. Www 1040ez tax return form 7 21. Www 1040ez tax return form 9 21. Www 1040ez tax return form 0 20. Www 1040ez tax return form 2 19. Www 1040ez tax return form 4 18. Www 1040ez tax return form 6 17. Www 1040ez tax return form 8 105 25. Www 1040ez tax return form 3 24. Www 1040ez tax return form 4 23. Www 1040ez tax return form 5 22. Www 1040ez tax return form 7 21. Www 1040ez tax return form 9 21. Www 1040ez tax return form 0 20. Www 1040ez tax return form 2 19. Www 1040ez tax return form 4 18. Www 1040ez tax return form 6 17. Www 1040ez tax return form 8 106 25. Www 1040ez tax return form 3 24. Www 1040ez tax return form 4 23. Www 1040ez tax return form 5 22. Www 1040ez tax return form 7 21. Www 1040ez tax return form 9 21. Www 1040ez tax return form 0 20. Www 1040ez tax return form 2 19. Www 1040ez tax return form 4 18. Www 1040ez tax return form 6 17. Www 1040ez tax return form 8 107 25. Www 1040ez tax return form 2 24. Www 1040ez tax return form 4 23. Www 1040ez tax return form 5 22. Www 1040ez tax return form 7 21. Www 1040ez tax return form 8 21. Www 1040ez tax return form 0 20. Www 1040ez tax return form 2 19. Www 1040ez tax return form 4 18. Www 1040ez tax return form 6 17. Www 1040ez tax return form 8 108 25. Www 1040ez tax return form 2 24. Www 1040ez tax return form 4 23. Www 1040ez tax return form 5 22. Www 1040ez tax return form 7 21. Www 1040ez tax return form 8 21. Www 1040ez tax return form 0 20. Www 1040ez tax return form 2 19. Www 1040ez tax return form 4 18. Www 1040ez tax return form 6 17. Www 1040ez tax return form 8 109 25. Www 1040ez tax return form 2 24. Www 1040ez tax return form 4 23. Www 1040ez tax return form 5 22. Www 1040ez tax return form 7 21. Www 1040ez tax return form 8 21. Www 1040ez tax return form 0 20. Www 1040ez tax return form 2 19. Www 1040ez tax return form 4 18. Www 1040ez tax return form 6 17. Www 1040ez tax return form 8 110 25. Www 1040ez tax return form 2 24. Www 1040ez tax return form 4 23. Www 1040ez tax return form 5 22. Www 1040ez tax return form 7 21. Www 1040ez tax return form 8 21. Www 1040ez tax return form 0 20. Www 1040ez tax return form 2 19. Www 1040ez tax return form 4 18. Www 1040ez tax return form 6 17. Www 1040ez tax return form 8 111 25. Www 1040ez tax return form 2 24. Www 1040ez tax return form 4 23. Www 1040ez tax return form 5 22. Www 1040ez tax return form 7 21. Www 1040ez tax return form 8 21. Www 1040ez tax return form 0 20. Www 1040ez tax return form 2 19. Www 1040ez tax return form 4 18. Www 1040ez tax return form 6 17. Www 1040ez tax return form 8 112 25. Www 1040ez tax return form 2 24. Www 1040ez tax return form 4 23. Www 1040ez tax return form 5 22. Www 1040ez tax return form 7 21. Www 1040ez tax return form 8 21. Www 1040ez tax return form 0 20. Www 1040ez tax return form 2 19. Www 1040ez tax return form 4 18. Www 1040ez tax return form 6 17. Www 1040ez tax return form 8 113 25. Www 1040ez tax return form 2 24. Www 1040ez tax return form 4 23. Www 1040ez tax return form 5 22. Www 1040ez tax return form 7 21. Www 1040ez tax return form 8 21. Www 1040ez tax return form 0 20. Www 1040ez tax return form 2 19. Www 1040ez tax return form 4 18. Www 1040ez tax return form 6 17. Www 1040ez tax return form 8 114 25. Www 1040ez tax return form 2 24. Www 1040ez tax return form 4 23. Www 1040ez tax return form 5 22. Www 1040ez tax return form 7 21. Www 1040ez tax return form 8 21. Www 1040ez tax return form 0 20. Www 1040ez tax return form 2 19. Www 1040ez tax return form 4 18. Www 1040ez tax return form 6 17. Www 1040ez tax return form 8 115+ 25. Www 1040ez tax return form 2 24. Www 1040ez tax return form 4 23. Www 1040ez tax return form 5 22. Www 1040ez tax return form 7 21. Www 1040ez tax return form 8 21. Www 1040ez tax return form 0 20. Www 1040ez tax return form 2 19. Www 1040ez tax return form 4 18. Www 1040ez tax return form 6 17. Www 1040ez tax return form 8 Appendix C. Www 1040ez tax return form (Continued) Table II (continued) (Joint Life and Last Survivor Expectancy) (For Use by Owners Whose Spouses Are More Than 10 Years Younger and Are the Sole Beneficiaries of Their IRAs) Ages 70 71 72 73 74 75 76 77 78 79 70 21. Www 1040ez tax return form 8 21. Www 1040ez tax return form 3 20. Www 1040ez tax return form 9 20. Www 1040ez tax return form 6 20. Www 1040ez tax return form 2 19. Www 1040ez tax return form 9 19. Www 1040ez tax return form 6 19. Www 1040ez tax return form 4 19. Www 1040ez tax return form 1 18. Www 1040ez tax return form 9 71 21. Www 1040ez tax return form 3 20. Www 1040ez tax return form 9 20. Www 1040ez tax return form 5 20. Www 1040ez tax return form 1 19. Www 1040ez tax return form 7 19. Www 1040ez tax return form 4 19. Www 1040ez tax return form 1 18. Www 1040ez tax return form 8 18. Www 1040ez tax return form 5 18. Www 1040ez tax return form 3 72 20. Www 1040ez tax return form 9 20. Www 1040ez tax return form 5 20. Www 1040ez tax return form 0 19. Www 1040ez tax return form 6 19. Www 1040ez tax return form 3 18. Www 1040ez tax return form 9 18. Www 1040ez tax return form 6 18. Www 1040ez tax return form 3 18. Www 1040ez tax return form 0 17. Www 1040ez tax return form 7 73 20. Www 1040ez tax return form 6 20. Www 1040ez tax return form 1 19. Www 1040ez tax return form 6 19. Www 1040ez tax return form 2 18. Www 1040ez tax return form 8 18. Www 1040ez tax return form 4 18. Www 1040ez tax return form 1 17. Www 1040ez tax return form 8 17. Www 1040ez tax return form 5 17. Www 1040ez tax return form 2 74 20. Www 1040ez tax return form 2 19. Www 1040ez tax return form 7 19. Www 1040ez tax return form 3 18. Www 1040ez tax return form 8 18. Www 1040ez tax return form 4 18. Www 1040ez tax return form 0 17. Www 1040ez tax return form 6 17. Www 1040ez tax return form 3 17. Www 1040ez tax return form 0 16. Www 1040ez tax return form 7 75 19. Www 1040ez tax return form 9 19. Www 1040ez tax return form 4 18. Www 1040ez tax return form 9 18. Www 1040ez tax return form 4 18. Www 1040ez tax return form 0 17. Www 1040ez tax return form 6 17. Www 1040ez tax return form 2 16. Www 1040ez tax return form 8 16. Www 1040ez tax return form 5 16. Www 1040ez tax return form 2 76 19. Www 1040ez tax return form 6 19. Www 1040ez tax return form 1 18. Www 1040ez tax return form 6 18. Www 1040ez tax return form 1 17. Www 1040ez tax return form 6 17. Www 1040ez tax return form 2 16. Www 1040ez tax return form 8 16. Www 1040ez tax return form 4 16. Www 1040ez tax return form 0 15. Www 1040ez tax return form 7 77 19. Www 1040ez tax return form 4 18. Www 1040ez tax return form 8 18. Www 1040ez tax return form 3 17. Www 1040ez tax return form 8 17. Www 1040ez tax return form 3 16. Www 1040ez tax return form 8 16. Www 1040ez tax return form 4 16. Www 1040ez tax return form 0 15. Www 1040ez tax return form 6 15. Www 1040ez tax return form 3 78 19. Www 1040ez tax return form 1 18. Www 1040ez tax return form 5 18. Www 1040ez tax return form 0 17. Www 1040ez tax return form 5 17. Www 1040ez tax return form 0 16. Www 1040ez tax return form 5 16. Www 1040ez tax return form 0 15. Www 1040ez tax return form 6 15. Www 1040ez tax return form 2 14. Www 1040ez tax return form 9 79 18. Www 1040ez tax return form 9 18. Www 1040ez tax return form 3 17. Www 1040ez tax return form 7 17. Www 1040ez tax return form 2 16. Www 1040ez tax return form 7 16. Www 1040ez tax return form 2 15. Www 1040ez tax return form 7 15. Www 1040ez tax return form 3 14. Www 1040ez tax return form 9 14. Www 1040ez tax return form 5 80 18. Www 1040ez tax return form 7 18. Www 1040ez tax return form 1 17. Www 1040ez tax return form 5 16. Www 1040ez tax return form 9 16. Www 1040ez tax return form 4 15. Www 1040ez tax return form 9 15. Www 1040ez tax return form 4 15. Www 1040ez tax return form 0 14. Www 1040ez tax return form 5 14. Www 1040ez tax return form 1 81 18. Www 1040ez tax return form 5 17. Www 1040ez tax return form 9 17. Www 1040ez tax return form 3 16. Www 1040ez tax return form 7 16. Www 1040ez tax return form 2 15. Www 1040ez tax return form 6 15. Www 1040ez tax return form 1 14. Www 1040ez tax return form 7 14. Www 1040ez tax return form 2 13. Www 1040ez tax return form 8 82 18. Www 1040ez tax return form 3 17. Www 1040ez tax return form 7 17. Www 1040ez tax return form 1 16. Www 1040ez tax return form 5 15. Www 1040ez tax return form 9 15. Www 1040ez tax return form 4 14. Www 1040ez tax return form 9 14. Www 1040ez tax return form 4 13. Www 1040ez tax return form 9 13. Www 1040ez tax return form 5 83 18. Www 1040ez tax return form 2 17. Www 1040ez tax return form 5 16. Www 1040ez tax return form 9 16. Www 1040ez tax return form 3 15. Www 1040ez tax return form 7 15. Www 1040ez tax return form 2 14. Www 1040ez tax return form 7 14. Www 1040ez tax return form 2 13. Www 1040ez tax return form 7 13. Www 1040ez tax return form 2 84 18. Www 1040ez tax return form 0 17. Www 1040ez tax return form 4 16. Www 1040ez tax return form 7 16. Www 1040ez tax return form 1 15. Www 1040ez tax return form 5 15. Www 1040ez tax return form 0 14. Www 1040ez tax return form 4 13. Www 1040ez tax return form 9 13. Www 1040ez tax return form 4 13. Www 1040ez tax return form 0 85 17. Www 1040ez tax return form 9 17. Www 1040ez tax return form 3 16. Www 1040ez tax return form 6 16. Www 1040ez tax return form 0 15. Www 1040ez tax return form 4 14. Www 1040ez tax return form 8 14. Www 1040ez tax return form 3 13. Www 1040ez tax return form 7 13. Www 1040ez tax return form 2 12. Www 1040ez tax return form 8 86 17. Www 1040ez tax return form 8 17. Www 1040ez tax return form 1 16. Www 1040ez tax return form 5 15. Www 1040ez tax return form 8 15. Www 1040ez tax return form 2 14. Www 1040ez tax return form 6 14. Www 1040ez tax return form 1 13. Www 1040ez tax return form 5 13. Www 1040ez tax return form 0 12. Www 1040ez tax return form 5 87 17. Www 1040ez tax return form 7 17. Www 1040ez tax return form 0 16. Www 1040ez tax return form 4 15. Www 1040ez tax return form 7 15. Www 1040ez tax return form 1 14. Www 1040ez tax return form 5 13. Www 1040ez tax return form 9 13. Www 1040ez tax return form 4 12. Www 1040ez tax return form 9 12. Www 1040ez tax return form 4 88 17. Www 1040ez tax return form 6 16. Www 1040ez tax return form 9 16. Www 1040ez tax return form 3 15. Www 1040ez tax return form 6 15. Www 1040ez tax return form 0 14. Www 1040ez tax return form 4 13. Www 1040ez tax return form 8 13. Www 1040ez tax return form 2 12. Www 1040ez tax return form 7 12. Www 1040ez tax return form 2 89 17. Www 1040ez tax return form 6 16. Www 1040ez tax return form 9 16. Www 1040ez tax return form 2 15. Www 1040ez tax return form 5 14. Www 1040ez tax return form 9 14. Www 1040ez tax return form 3 13. Www 1040ez tax return form 7 13. Www 1040ez tax return form 1 12. Www 1040ez tax return form 6 12. Www 1040ez tax return form 0 90 17. Www 1040ez tax return form 5 16. Www 1040ez tax return form 8 16. Www 1040ez tax return form 1 15. Www 1040ez tax return form 4 14. Www 1040ez tax return form 8 14. Www 1040ez tax return form 2 13. Www 1040ez tax return form 6 13. Www 1040ez tax return form 0 12. Www 1040ez tax return form 4 11. Www 1040ez tax return form 9 91 17. Www 1040ez tax return form 4 16. Www 1040ez tax return form 7 16. Www 1040ez tax return form 0 15. Www 1040ez tax return form 4 14. Www 1040ez tax return form 7 14. Www 1040ez tax return form 1 13. Www 1040ez tax return form 5 12. Www 1040ez tax return form 9 12. Www 1040ez tax return form 3 11. Www 1040ez tax return form 8 92 17. Www 1040ez tax return form 4 16. Www 1040ez tax return form 7 16. Www 1040ez tax return form 0 15. Www 1040ez tax return form 3 14. Www 1040ez tax return form 6 14. Www 1040ez tax return form 0 13. Www 1040ez tax return form 4 12. Www 1040ez tax return form 8 12. Www 1040ez tax return form 2 11. Www 1040ez tax return form 7 93 17. Www 1040ez tax return form 3 16. Www 1040ez tax return form 6 15. Www 1040ez tax return form 9 15. Www 1040ez tax return form 2 14. Www 1040ez tax return form 6 13. Www 1040ez tax return form 9 13. Www 1040ez tax return form 3 12. Www 1040ez tax return form 7 12. Www 1040ez tax return form 1 11. Www 1040ez tax return form 6 94 17. Www 1040ez tax return form 3 16. Www 1040ez tax return form 6 15. Www 1040ez tax return form 9 15. Www 1040ez tax return form 2 14. Www 1040ez tax return form 5 13. Www 1040ez tax return form 9 13. Www 1040ez tax return form 2 12. Www 1040ez tax return form 6 12. Www 1040ez tax return form 0 11. Www 1040ez tax return form 5 95 17. Www 1040ez tax return form 3 16. Www 1040ez tax return form 5 15. Www 1040ez tax return form 8 15. Www 1040ez tax return form 1 14. Www 1040ez tax return form 5 13. Www 1040ez tax return form 8 13. Www 1040ez tax return form 2 12. Www 1040ez tax return form 6 12. Www 1040ez tax return form 0 11. Www 1040ez tax return form 4 96 17. Www 1040ez tax return form 2 16. Www 1040ez tax return form 5 15. Www 1040ez tax return form 8 15. Www 1040ez tax return form 1 14. Www 1040ez tax return form 4 13. Www 1040ez tax return form 8 13. Www 1040ez tax return form 1 12. Www 1040ez tax return form 5 11. Www 1040ez tax return form 9 11. Www 1040ez tax return form 3 97 17. Www 1040ez tax return form 2 16. Www 1040ez tax return form 5 15. Www 1040ez tax return form 8 15. Www 1040ez tax return form 1 14. Www 1040ez tax return form 4 13. Www 1040ez tax return form 7 13. Www 1040ez tax return form 1 12. Www 1040ez tax return form 5 11. Www 1040ez tax return form 9 11. Www 1040ez tax return form 3 98 17. Www 1040ez tax return form 2 16. Www 1040ez tax return form 4 15. Www 1040ez tax return form 7 15. Www 1040ez tax return form 0 14. Www 1040ez tax return form 3 13. Www 1040ez tax return form 7 13. Www 1040ez tax return form 0 12. Www 1040ez tax return form 4 11. Www 1040ez tax return form 8 11. Www 1040ez tax return form 2 99 17. Www 1040ez tax return form 2 16. Www 1040ez tax return form 4 15. Www 1040ez tax return form 7 15. Www 1040ez tax return form 0 14. Www 1040ez tax return form 3 13. Www 1040ez tax return form 6 13. Www 1040ez tax return form 0 12. Www 1040ez tax return form 4 11. Www 1040ez tax return form 8 11. Www 1040ez tax return form 2 100 17. Www 1040ez tax return form 1 16. Www 1040ez tax return form 4 15. Www 1040ez tax return form 7 15. Www 1040ez tax return form 0 14. Www 1040ez tax return form 3 13. Www 1040ez tax return form 6 12. Www 1040ez tax return form 9 12. Www 1040ez tax return form 3 11. Www 1040ez tax return form 7 11. Www 1040ez tax return form 1 101 17. Www 1040ez tax return form 1 16. Www 1040ez tax return form 4 15. Www 1040ez tax return form 6 14. Www 1040ez tax return form 9 14. Www 1040ez tax return form 2 13. Www 1040ez tax return form 6 12. Www 1040ez tax return form 9 12. Www 1040ez tax return form 3 11. Www 1040ez tax return form 7 11. Www 1040ez tax return form 1 102 17. Www 1040ez tax return form 1 16. Www 1040ez tax return form 4 15. Www 1040ez tax return form 6 14. Www 1040ez tax return form 9 14. Www 1040ez tax return form 2 13. Www 1040ez tax return form 5 12. Www 1040ez tax return form 9 12. Www 1040ez tax return form 2 11. Www 1040ez tax return form 6 11. Www 1040ez tax return form 0 103 17. Www 1040ez tax return form 1 16. Www 1040ez tax return form 3 15. Www 1040ez tax return form 6 14. Www 1040ez tax return form 9 14. Www 1040ez tax return form 2 13. Www 1040ez tax return form 5 12. Www 1040ez tax return form 9 12. Www 1040ez tax return form 2 11. Www 1040ez tax return form 6 11. Www 1040ez tax return form 0 104 17. Www 1040ez tax return form 1 16. Www 1040ez tax return form 3 15. Www 1040ez tax return form 6 14. Www 1040ez tax return form 9 14. Www 1040ez tax return form 2 13. Www 1040ez tax return form 5 12. Www 1040ez tax return form 8 12. Www 1040ez tax return form 2 11. Www 1040ez tax return form 6 11. Www 1040ez tax return form 0 105 17. Www 1040ez tax return form 1 16. Www 1040ez tax return form 3 15. Www 1040ez tax return form 6 14. Www 1040ez tax return form 9 14. Www 1040ez tax return form 2 13. Www 1040ez tax return form 5 12. Www 1040ez tax return form 8 12. Www 1040ez tax return form 2 11. Www 1040ez tax return form 5 10. Www 1040ez tax return form 9 106 17. Www 1040ez tax return form 1 16. Www 1040ez tax return form 3 15. Www 1040ez tax return form 6 14. Www 1040ez tax return form 8 14. Www 1040ez tax return form 1 13. Www 1040ez tax return form 5 12. Www 1040ez tax return form 8 12. Www 1040ez tax return form 2 11. Www 1040ez tax return form 5 10. Www 1040ez tax return form 9 107 17. Www 1040ez tax return form 0 16. Www 1040ez tax return form 3 15. Www 1040ez tax return form 6 14. Www 1040ez tax return form 8 14. Www 1040ez tax return form 1 13. Www 1040ez tax return form 4 12. Www 1040ez tax return form 8 12. Www 1040ez tax return form 1 11. Www 1040ez tax return form 5 10. Www 1040ez tax return form 9 108 17. Www 1040ez tax return form 0 16. Www 1040ez tax return form 3 15. Www 1040ez tax return form 5 14. Www 1040ez tax return form 8 14. Www 1040ez tax return form 1 13. Www 1040ez tax return form 4 12. Www 1040ez tax return form 8 12. Www 1040ez tax return form 1 11. Www 1040ez tax return form 5 10. Www 1040ez tax return form 9 109 17. Www 1040ez tax return form 0 16. Www 1040ez tax return form 3 15. Www 1040ez tax return form 5 14. Www 1040ez tax return form 8 14. Www 1040ez tax return form 1 13. Www 1040ez tax return form 4 12. Www 1040ez tax return form 8 12. Www 1040ez tax return form 1 11. Www 1040ez tax return form 5 10. Www 1040ez tax return form 9 Appendix C. Www 1040ez tax return form (Continued) Table II (continued) (Joint Life and Last Survivor Expectancy) (For Use by Owners Whose Spouses Are More Than 10 Years Younger and Are the Sole Beneficiaries of Their IRAs) Ages 70 71 72 73 74 75 76 77 78 79 110 17. Www 1040ez tax return form 0 16. Www 1040ez tax return form 3 15. Www 1040ez tax return form 5 14. Www 1040ez tax return form 8 14. Www 1040ez tax return form 1 13. Www 1040ez tax return form 4 12. Www 1040ez tax return form 7 12. Www 1040ez tax return form 1 11. Www 1040ez tax return form 5 10. Www 1040ez tax return form 9 111 17. Www 1040ez tax return form 0 16. Www 1040ez tax return form 3 15. Www 1040ez tax return form 5 14. Www 1040ez tax return form 8 14. Www 1040ez tax return form 1 13. Www 1040ez tax return form 4 12. Www 1040ez tax return form 7 12. Www 1040ez tax return form 1 11. Www 1040ez tax return form 5 10. Www 1040ez tax return form 8 112 17. Www 1040ez tax return form 0 16. Www 1040ez tax return form 3 15. Www 1040ez tax return form 5 14. Www 1040ez tax return form 8 14. Www 1040ez tax return form 1 13. Www 1040ez tax return form 4 12. Www 1040ez tax return form 7 12. Www 1040ez tax return form 1 11. Www 1040ez tax return form 5 10. Www 1040ez tax return form 8 113 17. Www 1040ez tax return form 0 16. Www 1040ez tax return form 3 15. Www 1040ez tax return form 5 14. Www 1040ez tax return form 8 14. Www 1040ez tax return form 1 13. Www 1040ez tax return form 4 12. Www 1040ez tax return form 7 12. Www 1040ez tax return form 1 11. Www 1040ez tax return form 4 10. Www 1040ez tax return form 8 114 17. Www 1040ez tax return form 0 16. Www 1040ez tax return form 3 15. Www 1040ez tax return form 5 14. Www 1040ez tax return form 8 14. Www 1040ez tax return form 1 13. Www 1040ez tax return form 4 12. Www 1040ez tax return form 7 12. Www 1040ez tax return form 1 11. Www 1040ez tax return form 4 10. Www 1040ez tax return form 8 115+ 17. Www 1040ez tax return form 0 16. Www 1040ez tax return form 3 15. Www 1040ez tax return form 5 14. Www 1040ez tax return form 8 14. Www 1040ez tax return form 1 13. Www 1040ez tax return form 4 12. Www 1040ez tax return form 7 12. Www 1040ez tax return form 1 11. Www 1040ez tax return form 4 10. Www 1040ez tax return form 8 Table II (continued) (Joint Life and Last Survivor Expectancy)  (For Use by Owners Whose Spouses Are More Than 10 Years Younger and Are the Sole Beneficiaries of Their IRAs) Ages 80 81 82 83 84 85 86 87 88 89 80 13. Www 1040ez tax return form 8 13. Www 1040ez tax return form 4 13. Www 1040ez tax return form 1 12. Www 1040ez tax return form 8 12. Www 1040ez tax return form 6 12. Www 1040ez tax return form 3 12. Www 1040ez tax return form 1 11. Www 1040ez tax return form 9 11. Www 1040ez tax return form 7 11. Www 1040ez tax return form 5 81 13. Www 1040ez tax return form 4 13. Www 1040ez tax return form 1 12. Www 1040ez tax return form 7 12. Www 1040ez tax return form 4 12. Www 1040ez tax return form 2 11. Www 1040ez tax return form 9 11. Www 1040ez tax return form 7 11. Www 1040ez tax return form 4 11. Www 1040ez tax return form 3 11. Www 1040ez tax return form 1 82 13. Www 1040ez tax return form 1 12. Www 1040ez tax return form 7 12. Www 1040ez tax return form 4 12. Www 1040ez tax return form 1 11. Www 1040ez tax return form 8 11. Www 1040ez tax return form 5 11. Www 1040ez tax return form 3 11. Www 1040ez tax return form 0 10. Www 1040ez tax return form 8 10. Www 1040ez tax return form 6 83 12. Www 1040ez tax return form 8 12. Www 1040ez tax return form 4 12. Www 1040ez tax return form 1 11. Www 1040ez tax return form 7 11. Www 1040ez tax return form 4 11. Www 1040ez tax return form 1 10. Www 1040ez tax return form 9 10. Www 1040ez tax return form 6 10. Www 1040ez tax return form 4 10. Www 1040ez tax return form 2 84 12. Www 1040ez tax return form 6 12. Www 1040ez tax return form 2 11. Www 1040ez tax return form 8 11. Www 1040ez tax return form 4 11. Www 1040ez tax return form 1 10. Www 1040ez tax return form 8 10. Www 1040ez tax return form 5 10. Www 1040ez tax return form 3 10. Www 1040ez tax return form 1 9. Www 1040ez tax return form 9 85 12. Www 1040ez tax return form 3 11. Www 1040ez tax return form 9 11. Www 1040ez tax return form 5 11. Www 1040ez tax return form 1 10. Www 1040ez tax return form 8 10. Www 1040ez tax return form 5 10. Www 1040ez tax return form 2 9. Www 1040ez tax return form 9 9. Www 1040ez tax return form 7 9. Www 1040ez tax return form 5 86 12. Www 1040ez tax return form 1 11. Www 1040ez tax return form 7 11. Www 1040ez tax return form 3 10. Www 1040ez tax return form 9 10. Www 1040ez tax return form 5 10. Www 1040ez tax return form 2 9. Www 1040ez tax return form 9 9. Www 1040ez tax return form 6 9. Www 1040ez tax return form 4 9. Www 1040ez tax return form 2 87 11. Www 1040ez tax return form 9 11. Www 1040ez tax return form 4 11. Www 1040ez tax return form 0 10. Www 1040ez tax return form 6 10. Www 1040ez tax return form 3 9. Www 1040ez tax return form 9 9. Www 1040ez tax return form 6 9. Www 1040ez tax return form 4 9. Www 1040ez tax return form 1 8. Www 1040ez tax return form 9 88 11. Www 1040ez tax return form 7 11. Www 1040ez tax return form 3 10. Www 1040ez tax return form 8 10. Www 1040ez tax return form 4 10. Www 1040ez tax return form 1 9. Www 1040ez tax return form 7 9. Www 1040ez tax return form 4 9. Www 1040ez tax return form 1 8. Www 1040ez tax return form 8 8. Www 1040ez tax return form 6 89 11. Www 1040ez tax return form 5 11. Www 1040ez tax return form 1 10. Www 1040ez tax return form 6 10. Www 1040ez tax return form 2 9. Www 1040ez tax return form 9 9. Www 1040ez tax return form 5 9. Www 1040ez tax return form 2 8. Www 1040ez tax return form 9 8. Www 1040ez tax return form 6 8. Www 1040ez tax return form 3 90 11. Www 1040ez tax return form 4 10. Www 1040ez tax return form 9 10. Www 1040ez tax return form 5 10. Www 1040ez tax return form 1 9. Www 1040ez tax return form 7 9. Www 1040ez tax return form 3 9. Www 1040ez tax return form 0 8. Www 1040ez tax return form 6 8. Www 1040ez tax return form 3 8. Www 1040ez tax return form 1 91 11. Www 1040ez tax return form 3 10. Www 1040ez tax return form 8 10. Www 1040ez tax return form 3 9. Www 1040ez tax return form 9 9. Www 1040ez tax return form 5 9. Www 1040ez tax return form 1 8. Www 1040ez tax return form 8 8. Www 1040ez tax return form 4 8. Www 1040ez tax return form 1 7. Www 1040ez tax return form 9 92 11. Www 1040ez tax return form 2 10. Www 1040ez tax return form 7 10. Www 1040ez tax return form 2 9. Www 1040ez tax return form 8 9. Www 1040ez tax return form 3 9. Www 1040ez tax return form 0 8. Www 1040ez tax return form 6 8. Www 1040ez tax return form 3 8. Www 1040ez tax return form 0 7. Www 1040ez tax return form 7 93 11. Www 1040ez tax return form 1 10. Www 1040ez tax return form 6 10. Www 1040ez tax return form 1 9. Www 1040ez tax return form 6 9. Www 1040ez tax return form 2 8. Www 1040ez tax return form 8 8. Www 1040ez tax return form 5 8. Www 1040ez tax return form 1 7. Www 1040ez tax return form 8 7. Www 1040ez tax return form 5 94 11. Www 1040ez tax return form 0 10. Www 1040ez tax return form 5 10. Www 1040ez tax return form 0 9. Www 1040ez tax return form 5 9. Www 1040ez tax return form 1 8. Www 1040ez tax return form 7 8. Www 1040ez tax return form 3 8. Www 1040ez tax return form 0 7. Www 1040ez tax return form 6 7. Www 1040ez tax return form 3 95 10. Www 1040ez tax return form 9 10. Www 1040ez tax return form 4 9. Www 1040ez tax return form 9 9. Www 1040ez tax return form 4 9. Www 1040ez tax return form 0 8. Www 1040ez tax return form 6 8. Www 1040ez tax return form 2 7. Www 1040ez tax return form 8 7. Www 1040ez tax return form 5 7. Www 1040ez tax return form 2 96 10. Www 1040ez tax return form 8 10. Www 1040ez tax return form 3 9. Www 1040ez tax return form 8 9. Www 1040ez tax return form 3 8. Www 1040ez tax return form 9 8. Www 1040ez tax return form 5 8. Www 1040ez tax return form 1 7. Www 1040ez tax return form 7 7. Www 1040ez tax return form 4 7. Www 1040ez tax return form 1 97 10. Www 1040ez tax return form 7 10. Www 1040ez tax return form 2 9. Www 1040ez tax return form 7 9. Www 1040ez tax return form 2 8. Www 1040ez tax return form 8 8. Www 1040ez tax return form 4 8. Www 1040ez tax return form 0 7. Www 1040ez tax return form 6 7. Www 1040ez tax return form 3 6. Www 1040ez tax return form 9 98 10. Www 1040ez tax return form 7 10. Www 1040ez tax return form 1 9. Www 1040ez tax return form 6 9. Www 1040ez tax return form 2 8. Www 1040ez tax return form 7 8. Www 1040ez tax return form 3 7. Www 1040ez tax return form 9 7. Www 1040ez tax return form 5 7. Www 1040ez tax return form 1 6. Www 1040ez tax return form 8 99 10. Www 1040ez tax return form 6 10. Www 1040ez tax return form 1 9. Www 1040ez tax return form 6 9. Www 1040ez tax return form 1 8. Www 1040ez tax return form 6 8. Www 1040ez tax return form 2 7. Www 1040ez tax return form 8 7. Www 1040ez tax return form 4 7. Www 1040ez tax return form 0 6. Www 1040ez tax return form 7 100 10. Www 1040ez tax return form 6 10. Www 1040ez tax return form 0 9. Www 1040ez tax return form 5 9. Www 1040ez tax return form 0 8. Www 1040ez tax return form 5 8. Www 1040ez tax return form 1 7. Www 1040ez tax return form 7 7. Www 1040ez tax return form 3 6. Www 1040ez tax return form 9 6. Www 1040ez tax return form 6 101 10. Www 1040ez tax return form 5 10. Www 1040ez tax return form 0 9. Www 1040ez tax return form 4 9. Www 1040ez tax return form 0 8. Www 1040ez tax return form 5 8. Www 1040ez tax return form 0 7. Www 1040ez tax return form 6 7. Www 1040ez tax return form 2 6. Www 1040ez tax return form 9 6. Www 1040ez tax return form 5 102 10. Www 1040ez tax return form 5 9. Www 1040ez tax return form 9 9. Www 1040ez tax return form 4 8. Www 1040ez tax return form 9 8. Www 1040ez tax return form 4 8. Www 1040ez tax return form 0 7. Www 1040ez tax return form 5 7. Www 1040ez tax return form 1 6. Www 1040ez tax return form 8 6. Www 1040ez tax return form 4 103 10. Www 1040ez tax return form 4 9. Www 1040ez tax return form 9 9. Www 1040ez tax return form 4 8. Www 1040ez tax return form 8 8. Www 1040ez tax return form 4 7. Www 1040ez tax return form 9 7. Www 1040ez tax return form 5 7. Www 1040ez tax return form 1 6. Www 1040ez tax return form 7 6. Www 1040ez tax return form 3 104 10. Www 1040ez tax return form 4 9. Www 1040ez tax return form 8 9. Www 1040ez tax return form 3 8. Www 1040ez tax return form 8 8. Www 1040ez tax return form 3 7. Www 1040ez tax return form 9 7. Www 1040ez tax return form 4 7. Www 1040ez tax return form 0 6. Www 1040ez tax return form 6 6. Www 1040ez tax return form 3 105 10. Www 1040ez tax return form 4 9. Www 1040ez tax return form 8 9. Www 1040ez tax return form 3 8. Www 1040ez tax return form 8 8. Www 1040ez tax return form 3 7. Www 1040ez tax return form 8 7. Www 1040ez tax return form 4 7. Www 1040ez tax return form 0 6. Www 1040ez tax return form 6 6. Www 1040ez tax return form 2 106 10. Www 1040ez tax return form 3 9. Www 1040ez tax return form 8 9. Www 1040ez tax return form 2 8. Www 1040ez tax return form 7 8. Www 1040ez tax return form 2 7. Www 1040ez tax return form 8 7. Www 1040ez tax return form 3 6. Www 1040ez tax return form 9 6. Www 1040ez tax return form 5 6. Www 1040ez tax return form 2 107 10. Www 1040ez tax return form 3 9. Www 1040ez tax return form 8 9. Www 1040ez tax return form 2 8. Www 1040ez tax return form 7 8. Www 1040ez tax return form 2 7. Www 1040ez tax return form 7 7. Www 1040ez tax return form 3 6. Www 1040ez tax return form 9 6. Www 1040ez tax return form 5 6. Www 1040ez tax return form 1 108 10. Www 1040ez tax return form 3 9. Www 1040ez tax return form 7 9. Www 1040ez tax return form 2 8. Www 1040ez tax return form 7 8. Www 1040ez tax return form 2 7. Www 1040ez tax return form 7 7. Www 1040ez tax return form 3 6. Www 1040ez tax return form 8 6. Www 1040ez tax return form 4 6. Www 1040ez tax return form 1 109 10. Www 1040ez tax return form 3 9. Www 1040ez tax return form 7 9. Www 1040ez tax return form 2 8. Www 1040ez tax return form 7 8. Www 1040ez tax return form 2 7. Www 1040ez tax return form 7 7. Www 1040ez tax return form 2 6. Www 1040ez tax return form 8 6. Www 1040ez tax return form 4 6. Www 1040ez tax return form 0 110 10. Www 1040ez tax return form 3 9. Www 1040ez tax return form 7 9. Www 1040ez tax return form 2 8. Www 1040ez tax return form 6 8. Www 1040ez tax return form 1 7. Www 1040ez tax return form 7 7. Www 1040ez tax return form 2 6. Www 1040ez tax return form 8 6. Www 1040ez tax return form 4 6. Www 1040ez tax return form 0 111 10. Www 1040ez tax return form 3 9. Www 1040ez tax return form 7 9. Www 1040ez tax return form 1 8. Www 1040ez tax return form 6 8. Www 1040ez tax return form 1 7. Www 1040ez tax return form 6 7. Www 1040ez tax return form 2 6. Www 1040ez tax return form 8 6. Www 1040ez tax return form 3 6. Www 1040ez tax return form 0 112 10. Www 1040ez tax return form 2 9. Www 1040ez tax return form 7 9. Www 1040ez tax return form 1 8. Www 1040ez tax return form 6 8. Www 1040ez tax return form 1 7. Www 1040ez tax return form 6 7. Www 1040ez tax return form 2 6. Www 1040ez tax return form 7 6. Www 1040ez tax return form 3 5. Www 1040ez tax return form 9 113 10. Www 1040ez tax return form 2 9. Www 1040ez tax return form 7 9. Www 1040ez tax return form 1 8. Www 1040ez tax return form 6 8. Www 1040ez tax return form 1 7. Www 1040ez tax return form 6 7. Www 1040ez tax return form 2 6. Www 1040ez tax return form 7 6. Www 1040ez tax return form 3 5. Www 1040ez tax return form 9 114 10. Www 1040ez tax return form 2 9. Www 1040ez tax return form 7 9. Www 1040ez tax return form 1 8. Www 1040ez tax return form 6 8. Www 1040ez tax return form 1 7. Www 1040ez tax return form 6 7. Www 1040ez tax return form 1 6. Www 1040ez tax return form 7 6. Www 1040ez tax return form 3 5. Www 1040ez tax return form 9 115+ 10. Www 1040ez tax return form 2 9. Www 1040ez tax return form 7 9. Www 1040ez tax return form 1 8. Www 1040ez tax return form 6 8. Www 1040ez tax return form 1 7. Www 1040ez tax return form 6 7. Www 1040ez tax return form 1 6. Www 1040ez tax return form 7 6. Www 1040ez tax return form 3 5. Www 1040ez tax return form 9 Appendix C. Www 1040ez tax return form (Continued) Table II (continued) (Joint Life and Last Survivor Expectancy)  (For Use by Owners Whose Spouses Are More Than 10 Years Younger and Are the Sole Beneficiaries of Their IRAs) Ages 90 91 92 93 94 95 96 97 98 99 90 7. Www 1040ez tax return form 8 7. Www 1040ez tax return form 6 7. Www 1040ez tax return form 4 7. Www 1040ez tax return form 2 7. Www 1040ez tax return form 1 6. Www 1040ez tax return form 9 6. Www 1040ez tax return form 8 6. Www 1040ez tax return form 6 6. Www 1040ez tax return form 5 6. Www 1040ez tax return form 4 91 7. Www 1040ez tax return form 6 7. Www 1040ez tax return form 4 7. Www 1040ez tax return form 2 7. Www 1040ez tax return form 0 6. Www 1040ez tax return form 8 6. Www 1040ez tax return form 7 6. Www 1040ez tax return form 5 6. Www 1040ez tax return form 4 6. Www 1040ez tax return form 3 6. Www 1040ez tax return form 1 92 7. Www 1040ez tax return form 4 7. Www 1040ez tax return form 2 7. Www 1040ez tax return form 0 6. Www 1040ez tax return form 8 6. Www 1040ez tax return form 6 6. Www 1040ez tax return form 4 6. Www 1040ez tax return form 3 6. Www 1040ez tax return form 1 6. Www 1040ez tax return form 0 5. Www 1040ez tax return form 9 93 7. Www 1040ez tax return form 2 7. Www 1040ez tax return form 0 6. Www 1040ez tax return form 8 6. Www 1040ez tax return form 6 6. Www 1040ez tax return form 4 6. Www 1040ez tax return form 2 6. Www 1040ez tax return form 1 5. Www 1040ez tax return form 9 5. Www 1040ez tax return form 8 5. Www 1040ez tax return form 6 94 7. Www 1040ez tax return form 1 6. Www 1040ez tax return form 8 6. Www 1040ez tax return form 6 6. Www 1040ez tax return form 4 6. Www 1040ez tax return form 2 6. Www 1040ez tax return form 0 5. Www 1040ez tax return form 9 5. Www 1040ez tax return form 7 5. Www 1040ez tax return form 6 5. Www 1040ez tax return form 4 95 6. Www 1040ez tax return form 9 6. Www 1040ez tax return form 7 6. Www 1040ez tax return form 4 6. Www 1040ez tax return form 2 6. Www 1040ez tax return form 0 5. Www 1040ez tax return form 8 5. Www 1040ez tax return form 7 5. Www 1040ez tax return form 5 5. Www 1040ez tax return form 4 5. Www 1040ez tax return form 2 96 6. Www 1040ez tax return form 8 6. Www 1040ez tax return form 5 6. Www 1040ez tax return form 3 6. Www 1040ez tax return form 1 5. Www 1040ez tax return form 9 5. Www 1040ez tax return form 7 5. Www 1040ez tax return form 5 5. Www 1040ez tax return form 3 5. Www 1040ez tax return form 2 5. Www 1040ez tax return form 0 97 6. Www 1040ez tax return form 6 6. Www 1040ez tax return form 4 6. Www 1040ez tax return form 1 5. Www 1040ez tax return form 9 5. Www 1040ez tax return form 7 5. Www 1040ez tax return form 5 5. Www 1040ez tax return form 3 5. Www 1040ez tax return form 2 5. Www 1040ez tax return form 0 4. Www 1040ez tax return form 9 98 6. Www 1040ez tax return form 5 6. Www 1040ez tax return form 3 6. Www 1040ez tax return form 0 5. Www 1040ez tax return form 8 5. Www 1040ez tax return form 6 5. Www 1040ez tax return form 4 5. Www 1040ez tax return form 2 5. Www 1040ez tax return form 0 4. Www 1040ez tax return form 8 4. Www 1040ez tax return form 7 99 6. Www 1040ez tax return form 4 6. Www 1040ez tax return form 1 5. Www 1040ez tax return form 9 5. Www 1040ez tax return form 6 5. Www 1040ez tax return form 4 5. Www 1040ez tax return form 2 5. Www 1040ez tax return form 0 4. Www 1040ez tax return form 9 4. Www 1040ez tax return form 7 4. Www 1040ez tax return form 5 100 6. Www 1040ez tax return form 3 6. Www 1040ez tax return form 0 5. Www 1040ez tax return form 8 5. Www 1040ez tax return form 5 5. Www 1040ez tax return form 3 5. Www 1040ez tax return form 1 4. Www 1040ez tax return form 9 4. Www 1040ez tax return form 7 4. Www 1040ez tax return form 5 4. Www 1040ez tax return form 4 101 6. Www 1040ez tax return form 2 5. Www 1040ez tax return form 9 5. Www 1040ez tax return form 6 5. Www 1040ez tax return form 4 5. Www 1040ez tax return form 2 5. Www 1040ez tax return form 0 4. Www 1040ez tax return form 8 4. Www 1040ez tax return form 6 4. Www 1040ez tax return form 4 4. Www 1040ez tax return form 2 102 6. Www 1040ez tax return form 1 5. Www 1040ez tax return form 8 5. Www 1040ez tax return form 5 5. Www 1040ez tax return form 3 5. Www 1040ez tax return form 1 4. Www 1040ez tax return form 8 4. Www 1040ez tax return form 6 4. Www 1040ez tax return form 4 4. Www 1040ez tax return form 3 4. Www 1040ez tax return form 1 103 6. Www 1040ez tax return form 0 5. Www 1040ez tax return form 7 5. Www 1040ez tax return form 4 5. Www 1040ez tax return form 2 5. Www 1040ez tax return form 0 4. Www 1040ez tax return form 7 4. Www 1040ez tax return form 5 4. Www 1040ez tax return form 3 4. Www 1040ez tax return form 1 4. Www 1040ez tax return form 0 104 5. Www 1040ez tax return form 9 5. Www 1040ez tax return form 6 5. Www 1040ez tax return form 4 5. Www 1040ez tax return form 1 4. Www 1040ez tax return form 9 4. Www 1040ez tax return form 6 4. Www 1040ez tax return form 4 4. Www 1040ez tax return form 2 4. Www 1040ez tax return form 0 3. Www 1040ez tax return form 8 105 5. Www 1040ez tax return form 9 5. Www 1040ez tax return form 6 5. Www 1040ez tax return form 3 5. Www 1040ez tax return form 0 4. Www 1040ez tax return form 8 4. Www 1040ez tax return form 5 4. Www 1040ez tax return form 3 4. Www 1040ez tax return form 1 3. Www 1040ez tax return form 9 3. Www 1040ez tax return form 7 106 5. Www 1040ez tax return form 8 5. Www 1040ez tax return form 5 5. Www 1040ez tax return form 2 4. Www 1040ez tax return form 9 4. Www 1040ez tax return form 7 4. Www 1040ez tax return form 5 4. Www 1040ez tax return form 2 4. Www 1040ez tax return form 0 3. Www 1040ez tax return form 8 3. Www 1040ez tax return form 6 107 5. Www 1040ez tax return form 8 5. Www 1040ez tax return form 4 5. Www 1040ez tax return form 1 4. Www 1040ez tax return form 9 4. Www 1040ez tax return form 6 4. Www 1040ez tax return form 4 4. Www 1040ez tax return form 2 3. Www 1040ez tax return form 9 3. Www 1040ez tax return form 7 3. Www 1040ez tax return form 5 108 5. Www 1040ez tax return form 7 5. Www 1040ez tax return form 4 5. Www 1040ez tax return form 1 4. Www 1040ez tax return form 8 4. Www 1040ez tax return form 6 4. Www 1040ez tax return form 3 4. Www 1040ez tax return form 1 3. Www 1040ez tax return form 9 3. Www 1040ez tax return form 7 3. Www 1040ez tax return form 5 109 5. Www 1040ez tax return form 7 5. Www 1040ez tax return form 3 5. Www 1040ez tax return form 0 4. Www 1040ez tax return form 8 4. Www 1040ez tax return form 5 4. Www 1040ez tax return form 3 4. Www 1040ez tax return form 0 3. Www 1040ez tax return form 8 3. Www 1040ez tax return form 6 3. Www 1040ez tax return form 4 110 5. Www 1040ez tax return form 6 5. Www 1040ez tax return form 3 5. Www 1040ez tax return form 0 4. Www 1040ez tax return form 7 4. Www 1040ez tax return form 5 4. Www 1040ez tax return form 2 4. Www 1040ez tax return form 0 3. Www 1040ez tax return form 8 3. Www 1040ez tax return form 5 3. Www 1040ez tax return form 3 111 5. Www 1040ez tax return form 6 5. Www 1040ez tax return form 3 5. Www 1040ez tax return form 0 4. Www 1040ez tax return form 7 4. Www 1040ez tax return form 4 4. Www 1040ez tax return form 2 3. Www 1040ez tax return form 9 3. Www 1040ez tax return form 7 3. Www 1040ez tax return form 5 3. Www 1040ez tax return form 3 112 5. Www 1040ez tax return form 6 5. Www 1040ez tax return form 3 4. Www 1040ez tax return form 9 4. Www 1040ez tax return form 7 4. Www 1040ez tax return form 4 4. Www 1040ez tax return form 1 3. Www 1040ez tax return form 9 3. Www 1040ez tax return form 7 3. Www 1040ez tax return form 5 3. Www 1040ez tax return form 2 113 5. Www 1040ez tax return form 6 5. Www 1040ez tax return form 2 4. Www 1040ez tax return form 9 4. Www 1040ez tax return form 6 4. Www 1040ez tax return form 4 4. Www 1040ez tax return form 1 3. Www 1040ez tax return form 9 3. Www 1040ez tax return form 6 3. Www 1040ez tax return form 4 3. Www 1040ez tax return form 2 114 5. Www 1040ez tax return form 6 5. Www 1040ez tax return form 2 4. Www 1040ez tax return form 9 4. Www 1040ez tax return form 6 4. Www 1040ez tax return form 3 4. Www 1040ez tax return form 1 3. Www 1040ez tax return form 9 3. Www 1040ez tax return form 6 3. Www 1040ez tax return form 4 3. Www 1040ez tax return form 2 115+ 5. Www 1040ez tax return form 5 5. Www 1040ez tax return form 2 4. Www 1040ez tax return form 9 4. Www 1040ez tax return form 6 4. Www 1040ez tax return form 3 4. Www 1040ez tax return form 1 3. Www 1040ez tax return form 8 3. Www 1040ez tax return form 6 3. Www 1040ez tax return form 4 3. Www 1040ez tax return form 1 Appendix C. Www 1040ez tax return form (Continued) Table II (continued) (Joint Life and Last Survivor Expectancy)  (For Use by Owners Whose Spouses Are More Than 10 Years Younger and Are the Sole Beneficiaries of Their IRAs) Ages 100 101 102 103 104 105 106 107 108 109 100 4. Www 1040ez tax return form 2 4. Www 1040ez tax return form 1 3. Www 1040ez tax return form 9 3. Www 1040ez tax return form 8 3. Www 1040ez tax return form 7 3. Www 1040ez tax return form 5 3. Www 1040ez tax return form 4 3. Www 1040ez tax return form 3 3. Www 1040ez tax return form 3 3. Www 1040ez tax return form 2 101 4. Www 1040ez tax return form 1 3. Www 1040ez tax return form 9 3. Www 1040ez tax return form 7 3. Www 1040ez tax return form 6 3. Www 1040ez tax return form 5 3. Www 1040ez tax return form 4 3. Www 1040ez tax return form 2 3. Www 1040ez tax return form 1 3. Www 1040ez tax return form 1 3. Www 1040ez tax return form 0 102 3. Www 1040ez tax return form 9 3. Www 1040ez tax return form 7 3. Www 1040ez tax return form 6 3. Www 1040ez tax return form 4 3. Www 1040ez tax return form 3 3. Www 1040ez tax return form 2 3. Www 1040ez tax return form 1 3. Www 1040ez tax return form 0 2. Www 1040ez tax return form 9 2. Www 1040ez tax return form 8 103 3. Www 1040ez tax return form 8 3. Www 1040ez tax return form 6 3. Www 1040ez tax return form 4 3. Www 1040ez tax return form 3 3. Www 1040ez tax return form 2 3. Www 1040ez tax return form 0 2. Www 1040ez tax return form 9 2. Www 1040ez tax return form 8 2. Www 1040ez tax return form 7 2. Www 1040ez tax return form 6 104 3. Www 1040ez tax return form 7 3. Www 1040ez tax return form 5 3. Www 1040ez tax return form 3 3. Www 1040ez tax return form 2 3. Www 1040ez tax return form 0 2. Www 1040ez tax return form 9 2. Www 1040ez tax return form 7 2. Www 1040ez tax return form 6 2. Www 1040ez tax return form 5 2. Www 1040ez tax return form 4 105 3. Www 1040ez tax return form 5 3. Www 1040ez tax return form 4 3. Www 1040ez tax return form 2 3. Www 1040ez tax return form 0 2. Www 1040ez tax return form 9 2. Www 1040ez tax return form 7 2. Www 1040ez tax return form 6 2. Www 1040ez tax return form 5 2. Www 1040ez tax return form 4 2. Www 1040ez tax return form 3 106 3. Www 1040ez tax return form 4 3. Www 1040ez tax return form 2 3. Www 1040ez tax return form 1 2. Www 1040ez tax return form 9 2. Www 1040ez tax return form 7 2. Www 1040ez tax return form 6 2. Www 1040ez tax return form 4 2. Www 1040ez tax return form 3 2. Www 1040ez tax return form 2 2. Www 1040ez tax return form 1 107 3. Www 1040ez tax return form 3 3. Www 1040ez tax return form 1 3. Www 1040ez tax return form 0 2. Www 1040ez tax return form 8 2. Www 1040ez tax return form 6 2. Www 1040ez tax return form 5 2. Www 1040ez tax return form 3 2. Www 1040ez tax return form 2 2. Www 1040ez tax return form 1 2. Www 1040ez tax return form 0 108 3. Www 1040ez tax return form 3 3. Www 1040ez tax return form 1 2. Www 1040ez tax return form 9 2. Www 1040ez tax return form 7 2. Www 1040ez tax return form 5 2. Www 1040ez tax return form 4 2. Www 1040ez tax return form 2 2. Www 1040ez tax return form 1 1. Www 1040ez tax return form 9 1. Www 1040ez tax return form 8 109 3. Www 1040ez tax return form 2 3. Www 1040ez tax return form 0 2. Www 1040ez tax return form 8 2. Www 1040ez tax return form 6 2. Www 1040ez tax return form 4 2. Www 1040ez tax return form 3 2. Www 1040ez tax return form 1 2. Www 1040ez tax return form 0 1. Www 1040ez tax return form 8 1. Www 1040ez tax return form 7 110 3. Www 1040ez tax return form 1 2. Www 1040ez tax return form 9 2. Www 1040ez tax return form 7 2. Www 1040ez tax return form 5 2. Www 1040ez tax return form 3 2. Www 1040ez tax return form 2 2. Www 1040ez tax return form 0 1. Www 1040ez tax return form 9 1. Www 1040ez tax return form 7 1. Www 1040ez tax return form 6 111 3. Www 1040ez tax return form 1 2. Www 1040ez tax return form 9 2. Www 1040ez tax return form 7 2. Www 1040ez tax return form 5 2. Www 1040ez tax return form 3 2. Www 1040ez tax return form 1 1. Www 1040ez tax return form 9 1. Www 1040ez tax return form 8 1. Www 1040ez tax return form 6 1. Www 1040ez tax return form 5 112 3. Www 1040ez tax return form 0 2. Www 1040ez tax return form 8 2. Www 1040ez tax return form 6 2. Www 1040ez tax return form 4 2. Www 1040ez tax return form 2 2. Www 1040ez tax return form 0 1. Www 1040ez tax return form 9 1. Www 1040ez tax return form 7 1. Www 1040ez tax return form 5 1. Www 1040ez tax return form 4 113 3. Www 1040ez tax return form 0 2. Www 1040ez tax return form 8 2. Www 1040ez tax return form 6 2. Www 1040ez tax return form 4 2. Www 1040ez tax return form 2 2. Www 1040ez tax return form 0 1. Www 1040ez tax return form 8 1. Www 1040ez tax return form 6 1. Www 1040ez tax return form 5 1. Www 1040ez tax return form 3 114 3. Www 1040ez tax return form 0 2. Www 1040ez tax return form 7 2. Www 1040ez tax return form 5 2. Www 1040ez tax return form 3 2. Www 1040ez tax return form 1 1. Www 1040ez tax return form 9 1. Www 1040ez tax return form 8 1. Www 1040ez tax return form 6 1. Www 1040ez tax return form 4 1. Www 1040ez tax return form 3 115+ 2. Www 1040ez tax return form 9 2. Www 1040ez tax return form 7 2. Www 1040ez tax return form 5 2. Www 1040ez tax return form 3 2. Www 1040ez tax return form 1 1. Www 1040ez tax return form 9 1. Www 1040ez tax return form 7 1. Www 1040ez tax return form 5 1. Www 1040ez tax return form 4 1. Www 1040ez tax return form 2 Table II (continued) (Joint Life and Last Survivor Expectancy)  (For Use by Owners Whose Spouses Are More Than 10 Years Younger and Are the Sole Beneficiaries of Their IRAs) Ages 110 111 112 113 114 115+         110 1. Www 1040ez tax return form 5 1. Www 1040ez tax return form 4 1. Www 1040ez tax return form 3 1. Www 1040ez tax return form 2 1. Www 1040ez tax return form 1 1. Www 1040ez tax return form 1         111 1. Www 1040ez tax return form 4 1. Www 1040ez tax return form 2 1. Www 1040ez tax return form 1 1. Www 1040ez tax return form 1 1. Www 1040ez tax return form 0 1. Www 1040ez tax return form 0         112 1. Www 1040ez tax return form 3 1. Www 1040ez tax return form 1 1. Www 1040ez tax return form 0 1. Www 1040ez tax return form 0 1. Www 1040ez tax return form 0 1. Www 1040ez tax return form 0         113 1. Www 1040ez tax return form 2 1. Www 1040ez tax return form 1 1. Www 1040ez tax return form 0 1. Www 1040ez tax return form 0 1. Www 1040ez tax return form 0 1. Www 1040ez tax return form 0         114 1. Www 1040ez tax return form 1 1. Www 1040ez tax return form 0 1. Www 1040ez tax return form 0 1. Www 1040ez tax return form 0 1. Www 1040ez tax return form 0 1. Www 1040ez tax return form 0         115+ 1. Www 1040ez tax return form 1 1. Www 1040ez tax return form 0 1. Www 1040ez tax return form 0 1. Www 1040ez tax return form 0 1. Www 1040ez tax return form 0 1. Www 1040ez tax return form 0         Appendix C. Www 1040ez tax return form Uniform Lifetime Table         Table III (Uniform Lifetime) (For Use by: Unmarried Owners, Married Owners Whose Spouses Are Not More Than 10 Years Younger, and Married Owners Whose Spouses Are Not the Sole Beneficiaries of Their IRAs)   Age Distribution Period Age Distribution Period 70 27. Www 1040ez tax return form 4 93 9. Www 1040ez tax return form 6 71 26. Www 1040ez tax return form 5 94 9. Www 1040ez tax return form 1 72 25. Www 1040ez tax return form 6 95 8. Www 1040ez tax return form 6 73 24. Www 1040ez tax return form 7 96 8. Www 1040ez tax return form 1 74 23. Www 1040ez tax return form 8 97 7. Www 1040ez tax return form 6 75 22. Www 1040ez tax return form 9 98 7. Www 1040ez tax return form 1 76 22. Www 1040ez tax return form 0 99 6. Www 1040ez tax return form 7 77 21. Www 1040ez tax return form 2 100 6. Www 1040ez tax return form 3 78 20. Www 1040ez tax return form 3 101 5. Www 1040ez tax return form 9 79 19. Www 1040ez tax return form 5 102 5. Www 1040ez tax return form 5 80 18. Www 1040ez tax return form 7 103 5. Www 1040ez tax return form 2 81 17. Www 1040ez tax return form 9 104 4. Www 1040ez tax return form 9 82 17. Www 1040ez tax return form 1 105 4. Www 1040ez tax return form 5 83 16. Www 1040ez tax return form 3 106 4. Www 1040ez tax return form 2 84 15. Www 1040ez tax return form 5 107 3. Www 1040ez tax return form 9 85 14. Www 1040ez tax return form 8 108 3. Www 1040ez tax return form 7 86 14. Www 1040ez tax return form 1 109 3. Www 1040ez tax return form 4 87 13. Www 1040ez tax return form 4 110 3. Www 1040ez tax return form 1 88 12. Www 1040ez tax return form 7 111 2. Www 1040ez tax return form 9 89 12. Www 1040ez tax return form 0 112 2. 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The Www 1040ez Tax Return Form

Www 1040ez tax return form 23. Www 1040ez tax return form   Interest Expense Table of Contents Introduction Useful Items - You may want to see: Home Mortgage InterestAmount Deductible Points Mortgage Insurance Premiums Form 1098, Mortgage Interest Statement Investment InterestInvestment Property Allocation of Interest Expense Limit on Deduction Items You Cannot DeductPersonal Interest Allocation of Interest How To ReportMore than one borrower. Www 1040ez tax return form Mortgage proceeds used for business or investment. Www 1040ez tax return form Introduction This chapter discusses what interest expenses you can deduct. Www 1040ez tax return form Interest is the amount you pay for the use of borrowed money. Www 1040ez tax return form The following are types of interest you can deduct as itemized deductions on Schedule A (Form 1040). Www 1040ez tax return form Home mortgage interest, including certain points and mortgage insurance premiums. Www 1040ez tax return form Investment interest. Www 1040ez tax return form This chapter explains these deductions. Www 1040ez tax return form It also explains where to deduct other types of interest and lists some types of interest you cannot deduct. Www 1040ez tax return form Use Table 23-1 to find out where to get more information on various types of interest, including investment interest. Www 1040ez tax return form Useful Items - You may want to see: Publication 936 Home Mortgage Interest Deduction 550 Investment Income and Expenses Home Mortgage Interest Generally, home mortgage interest is any interest you pay on a loan secured by your home (main home or a second home). Www 1040ez tax return form The loan may be a mortgage to buy your home, a second mortgage, a line of credit, or a home equity loan. Www 1040ez tax return form You can deduct home mortgage interest if all the following conditions are met. Www 1040ez tax return form You file Form 1040 and itemize deductions on Schedule A (Form 1040). Www 1040ez tax return form The mortgage is a secured debt on a qualified home in which you have an ownership interest. Www 1040ez tax return form (Generally, your mortgage is a secured debt if you put your home up as collateral to protect the interest of the lender. Www 1040ez tax return form The term “qualified home” means your main home or second home. Www 1040ez tax return form For details, see Publication 936. Www 1040ez tax return form )  Both you and the lender must intend that the loan be repaid. Www 1040ez tax return form Amount Deductible In most cases, you can deduct all of your home mortgage interest. Www 1040ez tax return form How much you can deduct depends on the date of the mortgage, the amount of the mortgage, and how you use the mortgage proceeds. Www 1040ez tax return form Fully deductible interest. Www 1040ez tax return form   If all of your mortgages fit into one or more of the following three categories at all times during the year, you can deduct all of the interest on those mortgages. Www 1040ez tax return form (If any one mortgage fits into more than one category, add the debt that fits in each category to your other debt in the same category. Www 1040ez tax return form )   The three categories are as follows: Mortgages you took out on or before October 13, 1987 (called grandfathered debt). Www 1040ez tax return form Mortgages you took out after October 13, 1987, to buy, build, or improve your home (called home acquisition debt), but only if throughout 2013 these mortgages plus any grandfathered debt totaled $1 million or less ($500,000 or less if married filing separately). Www 1040ez tax return form Mortgages you took out after October 13, 1987, other than to buy, build, or improve your home (called home equity debt), but only if throughout 2013 these mortgages totaled $100,000 or less ($50,000 or less if married filing separately) and totaled no more than the fair market value of your home reduced by (1) and (2). Www 1040ez tax return form The dollar limits for the second and third categories apply to the combined mortgages on your main home and second home. Www 1040ez tax return form   See Part II of Publication 936 for more detailed definitions of grandfathered, home acquisition, and home equity debt. Www 1040ez tax return form    You can use Figure 23-A to check whether your home mortgage interest is fully deductible. Www 1040ez tax return form Figure 23-A. Www 1040ez tax return form Is My Home Mortgage Interest Fully Deductible? Please click here for the text description of the image. Www 1040ez tax return form Figure 23-A. Www 1040ez tax return form Is My Interest Fully Deductible? Limits on deduction. Www 1040ez tax return form   You cannot fully deduct interest on a mortgage that does not fit into any of the three categories listed earlier. Www 1040ez tax return form If this applies to you, see Part II of Publication 936 to figure the amount of interest you can deduct. Www 1040ez tax return form Special Situations This section describes certain items that can be included as home mortgage interest and others that cannot. Www 1040ez tax return form It also describes certain special situations that may affect your deduction. Www 1040ez tax return form Late payment charge on mortgage payment. Www 1040ez tax return form   You can deduct as home mortgage interest a late payment charge if it was not for a specific service performed in connection with your mortgage loan. Www 1040ez tax return form Mortgage prepayment penalty. Www 1040ez tax return form   If you pay off your home mortgage early, you may have to pay a penalty. Www 1040ez tax return form You can deduct that penalty as home mortgage interest provided the penalty is not for a specific service performed or cost incurred in connection with your mortgage loan. Www 1040ez tax return form Sale of home. Www 1040ez tax return form   If you sell your home, you can deduct your home mortgage interest (subject to any limits that apply) paid up to, but not including, the date of sale. Www 1040ez tax return form Example. Www 1040ez tax return form John and Peggy Harris sold their home on May 7. Www 1040ez tax return form Through April 30, they made home mortgage interest payments of $1,220. Www 1040ez tax return form The settlement sheet for the sale of the home showed $50 interest for the 6-day period in May up to, but not including, the date of sale. Www 1040ez tax return form Their mortgage interest deduction is $1,270 ($1,220 + $50). Www 1040ez tax return form Prepaid interest. Www 1040ez tax return form   If you pay interest in advance for a period that goes beyond the end of the tax year, you must spread this interest over the tax years to which it applies. Www 1040ez tax return form You can deduct in each year only the interest that qualifies as home mortgage interest for that year. Www 1040ez tax return form However, there is an exception that applies to points, discussed later. Www 1040ez tax return form Mortgage interest credit. Www 1040ez tax return form   You may be able to claim a mortgage interest credit if you were issued a mortgage credit certificate (MCC) by a state or local government. Www 1040ez tax return form Figure the credit on Form 8396, Mortgage Interest Credit. Www 1040ez tax return form If you take this credit, you must reduce your mortgage interest deduction by the amount of the credit. Www 1040ez tax return form   For more information on the credit, see chapter 37. Www 1040ez tax return form Ministers' and military housing allowance. Www 1040ez tax return form   If you are a minister or a member of the uniformed services and receive a housing allowance that is not taxable, you can still deduct your home mortgage interest. Www 1040ez tax return form Hardest Hit Fund and Emergency Homeowners' Loan Programs. Www 1040ez tax return form   You can use a special method to compute your deduction for mortgage interest and real estate taxes on your main home if you meet the following two conditions. Www 1040ez tax return form You received assistance under: A State Housing Finance Agency (State HFA) Hardest Hit Fund program in which program payments could be used to pay mortgage interest, or An Emergency Homeowners' Loan Program administered by the Department of Housing and Urban Development (HUD) or a state. Www 1040ez tax return form You meet the rules to deduct all of the mortgage interest on your loan and all of the real estate taxes on your main home. Www 1040ez tax return form If you meet these tests, then you can deduct all of the payments you actually made during the year to your mortgage servicer, the State HFA, or HUD on the home mortgage (including the amount shown on box 3 of Form 1098-MA, Mortgage Assistance Payments), but not more than the sum of the amounts shown on Form 1098, Mortgage Interest Statement, in box 1 (mortgage interest received from payer(s) / borrower(s)), box 4 (mortgage insurance premiums) and box 5 (real property taxes). Www 1040ez tax return form However, you are not required to use this special method to compute your deduction for mortgage interest and real estate taxes on your main home. Www 1040ez tax return form Mortgage assistance payments under section 235 of the National Housing Act. Www 1040ez tax return form   If you qualify for mortgage assistance payments for lower-income families under section 235 of the National Housing Act, part or all of the interest on your mortgage may be paid for you. Www 1040ez tax return form You cannot deduct the interest that is paid for you. Www 1040ez tax return form No other effect on taxes. Www 1040ez tax return form   Do not include these mortgage assistance payments in your income. Www 1040ez tax return form Also, do not use these payments to reduce other deductions, such as real estate taxes. Www 1040ez tax return form Divorced or separated individuals. Www 1040ez tax return form   If a divorce or separation agreement requires you or your spouse or former spouse to pay home mortgage interest on a home owned by both of you, the payment of interest may be alimony. Www 1040ez tax return form See the discussion of Payments for jointly-owned home in chapter 18. Www 1040ez tax return form Redeemable ground rents. Www 1040ez tax return form   If you make annual or periodic rental payments on a redeemable ground rent, you can deduct them as mortgage interest. Www 1040ez tax return form   Payments made to end the lease and to buy the lessor's entire interest in the land are not deductible as mortgage interest. Www 1040ez tax return form For more information, see Publication 936. Www 1040ez tax return form Nonredeemable ground rents. Www 1040ez tax return form   Payments on a nonredeemable ground rent are not mortgage interest. Www 1040ez tax return form You can deduct them as rent if they are a business expense or if they are for rental property. Www 1040ez tax return form Reverse mortgages. Www 1040ez tax return form   A reverse mortgage is a loan where the lender pays you (in a lump sum, a monthly advance, a line of credit, or a combination of all three) while you continue to live in your home. Www 1040ez tax return form With a reverse mortgage, you retain title to your home. Www 1040ez tax return form Depending on the plan, your reverse mortgage becomes due with interest when you move, sell your home, reach the end of a pre-selected loan period, or die. Www 1040ez tax return form Because reverse mortgages are considered loan advances and not income, the amount you receive is not taxable. Www 1040ez tax return form Any interest (including original issue discount) accrued on a reverse mortgage is not deductible until the loan is paid in full. Www 1040ez tax return form Your deduction may be limited because a reverse mortgage loan generally is subject to the limit on Home Equity Debt discussed in Publication 936. Www 1040ez tax return form Rental payments. Www 1040ez tax return form   If you live in a house before final settlement on the purchase, any payments you make for that period are rent and not interest. Www 1040ez tax return form This is true even if the settlement papers call them interest. Www 1040ez tax return form You cannot deduct these payments as home mortgage interest. Www 1040ez tax return form Mortgage proceeds invested in tax-exempt securities. Www 1040ez tax return form   You cannot deduct the home mortgage interest on grandfathered debt or home equity debt if you used the proceeds of the mortgage to buy securities or certificates that produce tax-free income. Www 1040ez tax return form “Grandfathered debt” and “home equity debt” are defined earlier under Amount Deductible. Www 1040ez tax return form Refunds of interest. Www 1040ez tax return form   If you receive a refund of interest in the same tax year you paid it, you must reduce your interest expense by the amount refunded to you. Www 1040ez tax return form If you receive a refund of interest you deducted in an earlier year, you generally must include the refund in income in the year you receive it. Www 1040ez tax return form However, you need to include it only up to the amount of the deduction that reduced your tax in the earlier year. Www 1040ez tax return form This is true whether the interest overcharge was refunded to you or was used to reduce the outstanding principal on your mortgage. Www 1040ez tax return form    If you received a refund of interest you overpaid in an earlier year, you generally will receive a Form 1098, Mortgage Interest Statement, showing the refund in box 3. Www 1040ez tax return form For information about Form 1098, see Form 1098, Mortgage Interest Statement , later. Www 1040ez tax return form   For more information on how to treat refunds of interest deducted in earlier years, see Recoveries in chapter 12. Www 1040ez tax return form Points The term “points” is used to describe certain charges paid, or treated as paid, by a borrower to obtain a home mortgage. Www 1040ez tax return form Points may also be called loan origination fees, maximum loan charges, loan discount, or discount points. Www 1040ez tax return form A borrower is treated as paying any points that a home seller pays for the borrower's mortgage. Www 1040ez tax return form See Points paid by the seller , later. Www 1040ez tax return form General Rule You generally cannot deduct the full amount of points in the year paid. Www 1040ez tax return form Because they are prepaid interest, you generally deduct them ratably over the life (term) of the mortgage. Www 1040ez tax return form See Deduction Allowed Ratably , next. Www 1040ez tax return form For exceptions to the general rule, see Deduction Allowed in Year Paid , later. Www 1040ez tax return form Deduction Allowed Ratably If you do not meet the tests listed under Deduction Allowed in Year Paid , later, the loan is not a home improvement loan, or you choose not to deduct your points in full in the year paid, you can deduct the points ratably (equally) over the life of the loan if you meet all the following tests. Www 1040ez tax return form You use the cash method of accounting. Www 1040ez tax return form This means you report income in the year you receive it and deduct expenses in the year you pay them. Www 1040ez tax return form Most individuals use this method. Www 1040ez tax return form Your loan is secured by a home. Www 1040ez tax return form (The home does not need to be your main home. Www 1040ez tax return form ) Your loan period is not more than 30 years. Www 1040ez tax return form If your loan period is more than 10 years, the terms of your loan are the same as other loans offered in your area for the same or longer period. Www 1040ez tax return form Either your loan amount is $250,000 or less, or the number of points is not more than: 4, if your loan period is 15 years or less, or 6, if your loan period is more than 15 years. Www 1040ez tax return form Deduction Allowed in Year Paid You can fully deduct points in the year paid if you meet all the following tests. Www 1040ez tax return form (You can use Figure 23-B as a quick guide to see whether your points are fully deductible in the year paid. Www 1040ez tax return form ) Your loan is secured by your main home. Www 1040ez tax return form (Your main home is the one you ordinarily live in most of the time. Www 1040ez tax return form ) Paying points is an established business practice in the area where the loan was made. Www 1040ez tax return form The points paid were not more than the points generally charged in that area. Www 1040ez tax return form You use the cash method of accounting. Www 1040ez tax return form This means you report income in the year you receive it and deduct expenses in the year you pay them. Www 1040ez tax return form (If you want more information about this method, see Accounting Methods in chapter 1. Www 1040ez tax return form ) The points were not paid in place of amounts that ordinarily are stated separately on the settlement statement, such as appraisal fees, inspection fees, title fees, attorney fees, and property taxes. Www 1040ez tax return form The funds you provided at or before closing, plus any points the seller paid, were at least as much as the points charged. Www 1040ez tax return form The funds you provided are not required to have been applied to the points. Www 1040ez tax return form They can include a down payment, an escrow deposit, earnest money, and other funds you paid at or before closing for any purpose. Www 1040ez tax return form You cannot have borrowed these funds from your lender or mortgage broker. Www 1040ez tax return form You use your loan to buy or build your main home. Www 1040ez tax return form The points were computed as a percentage of the principal amount of the mortgage. Www 1040ez tax return form The amount is clearly shown on the settlement statement (such as the Settlement Statement, Form HUD-1) as points charged for the mortgage. Www 1040ez tax return form The points may be shown as paid from either your funds or the seller's. Www 1040ez tax return form Figure 23-B. Www 1040ez tax return form Are My Points Fully Deductible This Year? Please click here for the text description of the image. Www 1040ez tax return form Figure 23-B. Www 1040ez tax return form Are My Points Fully Deductible This Year? Note. Www 1040ez tax return form If you meet all of these tests, you can choose to either fully deduct the points in the year paid, or deduct them over the life of the loan. Www 1040ez tax return form Home improvement loan. Www 1040ez tax return form   You can also fully deduct in the year paid points paid on a loan to improve your main home, if tests (1) through (6) are met. Www 1040ez tax return form Second home. Www 1040ez tax return form You cannot fully deduct in the year paid points you pay on loans secured by your second home. Www 1040ez tax return form You can deduct these points only over the life of the loan. Www 1040ez tax return form Refinancing. Www 1040ez tax return form   Generally, points you pay to refinance a mortgage are not deductible in full in the year you pay them. Www 1040ez tax return form This is true even if the new mortgage is secured by your main home. Www 1040ez tax return form   However, if you use part of the refinanced mortgage proceeds to improve your main home and you meet the first 6 tests listed under Deduction Allowed in Year Paid , earlier, you can fully deduct the part of the points related to the improvement in the year you paid them with your own funds. Www 1040ez tax return form You can deduct the rest of the points over the life of the loan. Www 1040ez tax return form Example 1. Www 1040ez tax return form In 1998, Bill Fields got a mortgage to buy a home. Www 1040ez tax return form In 2013, Bill refinanced that mortgage with a 15-year $100,000 mortgage loan. Www 1040ez tax return form The mortgage is secured by his home. Www 1040ez tax return form To get the new loan, he had to pay three points ($3,000). Www 1040ez tax return form Two points ($2,000) were for prepaid interest, and one point ($1,000) was charged for services, in place of amounts that ordinarily are stated separately on the settlement statement. Www 1040ez tax return form Bill paid the points out of his private funds, rather than out of the proceeds of the new loan. Www 1040ez tax return form The payment of points is an established practice in the area, and the points charged are not more than the amount generally charged there. Www 1040ez tax return form Bill's first payment on the new loan was due July 1. Www 1040ez tax return form He made six payments on the loan in 2013 and is a cash basis taxpayer. Www 1040ez tax return form Bill used the funds from the new mortgage to repay his existing mortgage. Www 1040ez tax return form Although the new mortgage loan was for Bill's continued ownership of his main home, it was not for the purchase or improvement of that home. Www 1040ez tax return form He cannot deduct all of the points in 2013. Www 1040ez tax return form He can deduct two points ($2,000) ratably over the life of the loan. Www 1040ez tax return form He deducts $67 [($2,000 ÷ 180 months) × 6 payments] of the points in 2013. Www 1040ez tax return form The other point ($1,000) was a fee for services and is not deductible. Www 1040ez tax return form Example 2. Www 1040ez tax return form The facts are the same as in Example 1, except that Bill used $25,000 of the loan proceeds to improve his home and $75,000 to repay his existing mortgage. Www 1040ez tax return form Bill deducts 25% ($25,000 ÷ $100,000) of the points ($2,000) in 2013. Www 1040ez tax return form His deduction is $500 ($2,000 × 25%). Www 1040ez tax return form Bill also deducts the ratable part of the remaining $1,500 ($2,000 − $500) that must be spread over the life of the loan. Www 1040ez tax return form This is $50 [($1,500 ÷ 180 months) × 6 payments] in 2013. Www 1040ez tax return form The total amount Bill deducts in 2013 is $550 ($500 + $50). Www 1040ez tax return form Special Situations This section describes certain special situations that may affect your deduction of points. Www 1040ez tax return form Original issue discount. Www 1040ez tax return form   If you do not qualify to either deduct the points in the year paid or deduct them ratably over the life of the loan, or if you choose not to use either of these methods, the points reduce the issue price of the loan. Www 1040ez tax return form This reduction results in original issue discount, which is discussed in chapter 4 of Publication 535. Www 1040ez tax return form Amounts charged for services. Www 1040ez tax return form   Amounts charged by the lender for specific services connected to the loan are not interest. Www 1040ez tax return form Examples of these charges are: Appraisal fees, Notary fees, and Preparation costs for the mortgage note or deed of trust. Www 1040ez tax return form You cannot deduct these amounts as points either in the year paid or over the life of the mortgage. Www 1040ez tax return form Points paid by the seller. Www 1040ez tax return form   The term “points” includes loan placement fees that the seller pays to the lender to arrange financing for the buyer. Www 1040ez tax return form Treatment by seller. Www 1040ez tax return form   The seller cannot deduct these fees as interest. Www 1040ez tax return form But they are a selling expense that reduces the amount realized by the seller. Www 1040ez tax return form See chapter 15 for information on selling your home. Www 1040ez tax return form Treatment by buyer. Www 1040ez tax return form    The buyer reduces the basis of the home by the amount of the seller-paid points and treats the points as if he or she had paid them. Www 1040ez tax return form If all the tests under Deduction Allowed in Year Paid , earlier, are met, the buyer can deduct the points in the year paid. Www 1040ez tax return form If any of those tests are not met, the buyer deducts the points over the life of the loan. Www 1040ez tax return form   For information about basis, see chapter 13. Www 1040ez tax return form Funds provided are less than points. Www 1040ez tax return form   If you meet all the tests in Deduction Allowed in Year Paid , earlier, except that the funds you provided were less than the points charged to you (test (6)), you can deduct the points in the year paid, up to the amount of funds you provided. Www 1040ez tax return form In addition, you can deduct any points paid by the seller. Www 1040ez tax return form Example 1. Www 1040ez tax return form When you took out a $100,000 mortgage loan to buy your home in December, you were charged one point ($1,000). Www 1040ez tax return form You meet all the tests for deducting points in the year paid, except the only funds you provided were a $750 down payment. Www 1040ez tax return form Of the $1,000 charged for points, you can deduct $750 in the year paid. Www 1040ez tax return form You spread the remaining $250 over the life of the mortgage. Www 1040ez tax return form Example 2. Www 1040ez tax return form The facts are the same as in Example 1, except that the person who sold you your home also paid one point ($1,000) to help you get your mortgage. Www 1040ez tax return form In the year paid, you can deduct $1,750 ($750 of the amount you were charged plus the $1,000 paid by the seller). Www 1040ez tax return form You spread the remaining $250 over the life of the mortgage. Www 1040ez tax return form You must reduce the basis of your home by the $1,000 paid by the seller. Www 1040ez tax return form Excess points. Www 1040ez tax return form   If you meet all the tests in Deduction Allowed in Year Paid , earlier, except that the points paid were more than generally paid in your area (test (3)), you deduct in the year paid only the points that are generally charged. Www 1040ez tax return form You must spread any additional points over the life of the mortgage. Www 1040ez tax return form Mortgage ending early. Www 1040ez tax return form   If you spread your deduction for points over the life of the mortgage, you can deduct any remaining balance in the year the mortgage ends. Www 1040ez tax return form However, if you refinance the mortgage with the same lender, you cannot deduct any remaining balance of spread points. Www 1040ez tax return form Instead, deduct the remaining balance over the term of the new loan. Www 1040ez tax return form    A mortgage may end early due to a prepayment, refinancing, foreclosure, or similar event. Www 1040ez tax return form Example. Www 1040ez tax return form Dan paid $3,000 in points in 2002 that he had to spread out over the 15-year life of the mortgage. Www 1040ez tax return form He deducts $200 points per year. Www 1040ez tax return form Through 2012, Dan has deducted $2,200 of the points. Www 1040ez tax return form Dan prepaid his mortgage in full in 2013. Www 1040ez tax return form He can deduct the remaining $800 of points in 2013. Www 1040ez tax return form Limits on deduction. Www 1040ez tax return form   You cannot fully deduct points paid on a mortgage unless the mortgage fits into one of the categories listed earlier under Fully deductible interest . Www 1040ez tax return form See Publication 936 for details. Www 1040ez tax return form Mortgage Insurance Premiums You can treat amounts you paid during 2013 for qualified mortgage insurance as home mortgage interest. Www 1040ez tax return form The insurance must be in connection with home acquisition debt and the insurance contract must have been issued after 2006. Www 1040ez tax return form Qualified mortgage insurance. Www 1040ez tax return form   Qualified mortgage insurance is mortgage insurance provided by the Department of Veterans Affairs, the Federal Housing Administration, or the Rural Housing Service, and private mortgage insurance (as defined in section 2 of the Homeowners Protection Act of 1998 as in effect on December 20, 2006). Www 1040ez tax return form   Mortgage insurance provided by the Department of Veterans Affairs is commonly known as a funding fee. Www 1040ez tax return form If provided by the Rural Housing Service, it is commonly known as a guarantee fee. Www 1040ez tax return form These fees can be deducted fully in 2013 if the mortgage insurance contract was issued in 2013. Www 1040ez tax return form Contact the mortgage insurance issuer to determine the deductible amount if it is not reported in box 4 of Form 1098. Www 1040ez tax return form Special rules for prepaid mortgage insurance. Www 1040ez tax return form   Generally, if you paid premiums for qualified mortgage insurance that are allocable to periods after the close of the tax year, such premiums are treated as paid in the period to which they are allocated. Www 1040ez tax return form You must allocate the premiums over the shorter of the stated term of the mortgage or 84 months, beginning with the month the insurance was obtained. Www 1040ez tax return form No deduction is allowed for the unamortized balance if the mortgage is satisfied before its term. Www 1040ez tax return form This paragraph does not apply to qualified mortgage insurance provided by the Department of Veterans Affairs or the Rural Housing Service. Www 1040ez tax return form See the Example below. Www 1040ez tax return form Example. Www 1040ez tax return form Ryan purchased a home in May of 2012 and financed the home with a 15-year mortgage. Www 1040ez tax return form Ryan also prepaid all of the $9,240 in private mortgage insurance required at the time of closing in May. Www 1040ez tax return form Since the $9,240 in private mortgage insurance is allocable to periods after 2012, Ryan must allocate the $9,240 over the shorter of the life of the mortgage or 84 months. Www 1040ez tax return form Ryan's adjusted gross income (AGI) for 2012 is $76,000. Www 1040ez tax return form Ryan can deduct $880 ($9,240 ÷ 84 × 8 months) for qualified mortgage insurance premiums in 2012. Www 1040ez tax return form For 2013, Ryan can deduct $1,320 ($9,240 ÷ 84 × 12 months) if his AGI is $100,000 or less. Www 1040ez tax return form In this example, the mortgage insurance premiums are allocated over 84 months, which is shorter than the life of the mortgage of 15 years (180 months). Www 1040ez tax return form Limit on deduction. Www 1040ez tax return form   If your adjusted gross income on Form 1040, line 38, is more than $100,000 ($50,000 if your filing status is married filing separately), the amount of your mortgage insurance premiums that are otherwise deductible is reduced and may be eliminated. Www 1040ez tax return form See Line 13 in the instructions for Schedule A (Form 1040) and complete the Mortgage Insurance Premiums Deduction Worksheet to figure the amount you can deduct. Www 1040ez tax return form If your adjusted gross income is more than $109,000 ($54,500 if married filing separately), you cannot deduct your mortgage insurance premiums. Www 1040ez tax return form Form 1098, Mortgage Interest Statement If you paid $600 or more of mortgage interest (including certain points and mortgage insurance premiums) during the year on any one mortgage, you generally will receive a Form 1098 or a similar statement from the mortgage holder. Www 1040ez tax return form You will receive the statement if you pay interest to a person (including a financial institution or a cooperative housing corporation) in the course of that person's trade or business. Www 1040ez tax return form A governmental unit is a person for purposes of furnishing the statement. Www 1040ez tax return form The statement for each year should be sent to you by January 31 of the following year. Www 1040ez tax return form A copy of this form will also be sent to the IRS. Www 1040ez tax return form The statement will show the total interest you paid during the year, any mortgage insurance premiums you paid, and if you purchased a main home during the year, it also will show the deductible points paid during the year, including seller-paid points. Www 1040ez tax return form However, it should not show any interest that was paid for you by a government agency. Www 1040ez tax return form As a general rule, Form 1098 will include only points that you can fully deduct in the year paid. Www 1040ez tax return form However, certain points not included on Form 1098 also may be deductible, either in the year paid or over the life of the loan. Www 1040ez tax return form See Points , earlier, to determine whether you can deduct points not shown on Form 1098. Www 1040ez tax return form Prepaid interest on Form 1098. Www 1040ez tax return form   If you prepaid interest in 2013 that accrued in full by January 15, 2014, this prepaid interest may be included in box 1 of Form 1098. Www 1040ez tax return form However, you cannot deduct the prepaid amount for January 2014 in 2013. Www 1040ez tax return form (See Prepaid interest , earlier. Www 1040ez tax return form ) You will have to figure the interest that accrued for 2014 and subtract it from the amount in box 1. Www 1040ez tax return form You will include the interest for January 2014 with the other interest you pay for 2014. Www 1040ez tax return form See How To Report , later. Www 1040ez tax return form Refunded interest. Www 1040ez tax return form   If you received a refund of mortgage interest you overpaid in an earlier year, you generally will receive a Form 1098 showing the refund in box 3. Www 1040ez tax return form See Refunds of interest , earlier. Www 1040ez tax return form Mortgage insurance premiums. Www 1040ez tax return form   The amount of mortgage insurance premiums you paid during 2013 may be shown in box 4 of Form 1098. Www 1040ez tax return form See Mortgage Insurance Premiums, earlier. Www 1040ez tax return form Investment Interest This section discusses interest expenses you may be able to deduct as an investor. Www 1040ez tax return form If you borrow money to buy property you hold for investment, the interest you pay is investment interest. Www 1040ez tax return form You can deduct investment interest subject to the limit discussed later. Www 1040ez tax return form However, you cannot deduct interest you incurred to produce tax-exempt income. Www 1040ez tax return form Nor can you deduct interest expenses on straddles. Www 1040ez tax return form Investment interest does not include any qualified home mortgage interest or any interest taken into account in computing income or loss from a passive activity. Www 1040ez tax return form Investment Property Property held for investment includes property that produces interest, dividends, annuities, or royalties not derived in the ordinary course of a trade or business. Www 1040ez tax return form It also includes property that produces gain or loss (not derived in the ordinary course of a trade or business) from the sale or trade of property producing these types of income or held for investment (other than an interest in a passive activity). Www 1040ez tax return form Investment property also includes an interest in a trade or business activity in which you did not materially participate (other than a passive activity). Www 1040ez tax return form Partners, shareholders, and beneficiaries. Www 1040ez tax return form   To determine your investment interest, combine your share of investment interest from a partnership, S corporation, estate, or trust with your other investment interest. Www 1040ez tax return form Allocation of Interest Expense If you borrow money for business or personal purposes as well as for investment, you must allocate the debt among those purposes. Www 1040ez tax return form Only the interest expense on the part of the debt used for investment purposes is treated as investment interest. Www 1040ez tax return form The allocation is not affected by the use of property that secures the debt. Www 1040ez tax return form Limit on Deduction Generally, your deduction for investment interest expense is limited to the amount of your net investment income. Www 1040ez tax return form You can carry over the amount of investment interest that you could not deduct because of this limit to the next tax year. Www 1040ez tax return form The interest carried over is treated as investment interest paid or accrued in that next year. Www 1040ez tax return form You can carry over disallowed investment interest to the next tax year even if it is more than your taxable income in the year the interest was paid or accrued. Www 1040ez tax return form Net Investment Income Determine the amount of your net investment income by subtracting your investment expenses (other than interest expense) from your investment income. Www 1040ez tax return form Investment income. Www 1040ez tax return form    This generally includes your gross income from property held for investment (such as interest, dividends, annuities, and royalties). Www 1040ez tax return form Investment income does not include Alaska Permanent Fund dividends. Www 1040ez tax return form It also does not include qualified dividends or net capital gain unless you choose to include them. Www 1040ez tax return form Choosing to include qualified dividends. Www 1040ez tax return form   Investment income generally does not include qualified dividends, discussed in chapter 8. Www 1040ez tax return form However, you can choose to include all or part of your qualified dividends in investment income. Www 1040ez tax return form   You make this choice by completing Form 4952, line 4g, according to its instructions. Www 1040ez tax return form   If you choose to include any amount of your qualified dividends in investment income, you must reduce your qualified dividends that are eligible for the lower capital gains tax rates by the same amount. Www 1040ez tax return form Choosing to include net capital gain. Www 1040ez tax return form   Investment income generally does not include net capital gain from disposing of investment property (including capital gain distributions from mutual funds). Www 1040ez tax return form However, you can choose to include all or part of your net capital gain in investment income. Www 1040ez tax return form    You make this choice by completing Form 4952, line 4g, according to its instructions. Www 1040ez tax return form   If you choose to include any amount of your net capital gain in investment income, you must reduce your net capital gain that is eligible for the lower capital gains tax rates by the same amount. Www 1040ez tax return form    Before making either choice, consider the overall effect on your tax liability. Www 1040ez tax return form Compare your tax if you make one or both of these choices with your tax if you do not. Www 1040ez tax return form Investment income of child reported on parent's return. Www 1040ez tax return form    Investment income includes the part of your child's interest and dividend income that you choose to report on your return. Www 1040ez tax return form If the child does not have qualified dividends, Alaska Permanent Fund dividends, or capital gain distributions, this is the amount on line 6 of Form 8814, Parents' Election To Report Child's Interest and Dividends. Www 1040ez tax return form Child's qualified dividends. Www 1040ez tax return form   If part of the amount you report is your child's qualified dividends, that part (which is reported on Form 1040, line 9b) generally does not count as investment income. Www 1040ez tax return form However, you can choose to include all or part of it in investment income, as explained under Choosing to include qualified dividends , earlier. Www 1040ez tax return form   Your investment income also includes the amount on Form 8814, line 12 (or, if applicable, the reduced amount figured next under Child's Alaska Permanent Fund dividends). Www 1040ez tax return form Child's Alaska Permanent Fund dividends. Www 1040ez tax return form   If part of the amount you report is your child's Alaska Permanent Fund dividends, that part does not count as investment income. Www 1040ez tax return form To figure the amount of your child's income that you can consider your investment income, start with the amount on Form 8814, line 6. Www 1040ez tax return form Multiply that amount by a percentage that is equal to the Alaska Permanent Fund dividends divided by the total amount on Form 8814, line 4. Www 1040ez tax return form Subtract the result from the amount on Form 8814, line 12. Www 1040ez tax return form Child's capital gain distributions. Www 1040ez tax return form    If part of the amount you report is your child's capital gain distributions, that part (which is reported on Schedule D, line 13, or Form 1040, line 13) generally does not count as investment income. Www 1040ez tax return form However, you can choose to include all or part of it in investment income, as explained in Choosing to include net capital gain , earlier. Www 1040ez tax return form   Your investment income also includes the amount on Form 8814, line 12 (or, if applicable, the reduced amount figured under Child's Alaska Permanent Fund dividends , earlier). Www 1040ez tax return form Investment expenses. Www 1040ez tax return form   Investment expenses are your allowed deductions (other than interest expense) directly connected with the production of investment income. Www 1040ez tax return form Investment expenses that are included as a miscellaneous itemized deduction on Schedule A (Form 1040) are allowable deductions after applying the 2% limit that applies to miscellaneous itemized deductions. Www 1040ez tax return form Use the smaller of: The investment expenses included on Schedule A (Form 1040), line 23, or The amount on Schedule A, line 27. Www 1040ez tax return form Losses from passive activities. Www 1040ez tax return form   Income or expenses that you used in computing income or loss from a passive activity are not included in determining your investment income or investment expenses (including investment interest expense). Www 1040ez tax return form See Publication 925, Passive Activity and At-Risk Rules, for information about passive activities. Www 1040ez tax return form Form 4952 Use Form 4952, Investment Interest Expense Deduction, to figure your deduction for investment interest. Www 1040ez tax return form Exception to use of Form 4952. Www 1040ez tax return form   You do not have to complete Form 4952 or attach it to your return if you meet all of the following tests. Www 1040ez tax return form Your investment interest expense is not more than your investment income from interest and ordinary dividends minus any qualified dividends. Www 1040ez tax return form You do not have any other deductible investment expenses. Www 1040ez tax return form You have no carryover of investment interest expense from 2012. Www 1040ez tax return form If you meet all of these tests, you can deduct all of your investment interest. Www 1040ez tax return form More Information For more information on investment interest, see Interest Expenses in chapter 3 of Publication 550. Www 1040ez tax return form Items You Cannot Deduct Some interest payments are not deductible. Www 1040ez tax return form Certain expenses similar to interest also are not deductible. Www 1040ez tax return form Nondeductible expenses include the following items. Www 1040ez tax return form Personal interest (discussed later). Www 1040ez tax return form Service charges (however, see Other Expenses (Line 23) in chapter 28). Www 1040ez tax return form Annual fees for credit cards. Www 1040ez tax return form Loan fees. Www 1040ez tax return form Credit investigation fees. Www 1040ez tax return form Interest to purchase or carry tax-exempt securities. Www 1040ez tax return form Penalties. Www 1040ez tax return form   You cannot deduct fines and penalties paid to a government for violations of law, regardless of their nature. Www 1040ez tax return form Personal Interest Personal interest is not deductible. Www 1040ez tax return form Personal interest is any interest that is not home mortgage interest, investment interest, business interest, or other deductible interest. Www 1040ez tax return form It includes the following items. Www 1040ez tax return form Interest on car loans (unless you use the car for business). Www 1040ez tax return form Interest on federal, state, or local income tax. Www 1040ez tax return form Finance charges on credit cards, retail installment contracts, and revolving charge accounts incurred for personal expenses. Www 1040ez tax return form Late payment charges by a public utility. Www 1040ez tax return form You may be able to deduct interest you pay on a qualified student loan. Www 1040ez tax return form For details, see Publication 970, Tax Benefits for Education. Www 1040ez tax return form Allocation of Interest If you use the proceeds of a loan for more than one purpose (for example, personal and business), you must allocate the interest on the loan to each use. Www 1040ez tax return form However, you do not have to allocate home mortgage interest if it is fully deductible, regardless of how the funds are used. Www 1040ez tax return form You allocate interest (other than fully deductible home mortgage interest) on a loan in the same way as the loan itself is allocated. Www 1040ez tax return form You do this by tracing disbursements of the debt proceeds to specific uses. Www 1040ez tax return form For details on how to do this, see chapter 4 of Publication 535. Www 1040ez tax return form How To Report You must file Form 1040 to deduct any home mortgage interest expense on your tax return. Www 1040ez tax return form Where you deduct your interest expense generally depends on how you use the loan proceeds. Www 1040ez tax return form See Table 23-1 for a summary of where to deduct your interest expense. Www 1040ez tax return form Home mortgage interest and points. Www 1040ez tax return form   Deduct the home mortgage interest and points reported to you on Form 1098 on Schedule A (Form 1040), line 10. Www 1040ez tax return form If you paid more deductible interest to the financial institution than the amount shown on Form 1098, show the larger deductible amount on line 10. Www 1040ez tax return form Attach a statement explaining the difference and print “See attached” next to line 10. Www 1040ez tax return form    Deduct home mortgage interest that was not reported to you on Form 1098 on Schedule A (Form 1040), line 11. Www 1040ez tax return form If you paid home mortgage interest to the person from whom you bought your home, show that person's name, address, and taxpayer identification number (TIN) on the dotted lines next to line 11. Www 1040ez tax return form The seller must give you this number and you must give the seller your TIN. Www 1040ez tax return form A Form W-9, Request for Taxpayer Identification Number and Certification, can be used for this purpose. Www 1040ez tax return form Failure to meet any of these requirements may result in a $50 penalty for each failure. Www 1040ez tax return form The TIN can be either a social security number, an individual taxpayer identification number (issued by the Internal Revenue Service), or an employer identification number. Www 1040ez tax return form See Social Security Number (SSN) in chapter 1 for more information about TINs. Www 1040ez tax return form    If you can take a deduction for points that were not reported to you on Form 1098, deduct those points on Schedule A (Form 1040), line 12. Www 1040ez tax return form   Deduct mortgage insurance premiums on Schedule A (Form 1040), line 13. Www 1040ez tax return form More than one borrower. Www 1040ez tax return form   If you and at least one other person (other than your spouse if you file a joint return) were liable for and paid interest on a mortgage that was for your home, and the other person received a Form 1098 showing the interest that was paid during the year, attach a statement to your return explaining this. Www 1040ez tax return form Show how much of the interest each of you paid, and give the name and address of the person who received the form. Www 1040ez tax return form Deduct your share of the interest on Schedule A (Form 1040), line 11, and print “See attached” next to the line. Www 1040ez tax return form Also, deduct your share of any qualified mortgage insurance premiums on Schedule A (Form 1040), line 13. Www 1040ez tax return form   Similarly, if you are the payer of record on a mortgage on which there are other borrowers entitled to a deduction for the interest shown on the Form 1098 you received, deduct only your share of the interest on Schedule A (Form 1040), line 10. Www 1040ez tax return form You should let each of the other borrowers know what his or her share is. Www 1040ez tax return form Mortgage proceeds used for business or investment. Www 1040ez tax return form    If your home mortgage interest deduction is limited, but all or part of the mortgage proceeds were used for business, investment, or other deductible activities, see Table 23-1. Www 1040ez tax return form It shows where to deduct the part of your excess interest that is for those activities. Www 1040ez tax return form Investment interest. Www 1040ez tax return form    Deduct investment interest, subject to certain limits discussed in Publication 550, on Schedule A (Form 1040), line 14. Www 1040ez tax return form Amortization of bond premium. Www 1040ez tax return form   There are various ways to treat the premium you pay to buy taxable bonds. Www 1040ez tax return form See Bond Premium Amortization in Publication 550. Www 1040ez tax return form Income-producing rental or royalty interest. Www 1040ez tax return form   Deduct interest on a loan for income-producing rental or royalty property that is not used in your business in Part I of Schedule E (Form 1040). Www 1040ez tax return form Example. Www 1040ez tax return form You rent out part of your home and borrow money to make repairs. Www 1040ez tax return form You can deduct only the interest payment for the rented part in Part I of Schedule E (Form 1040). Www 1040ez tax return form Deduct the rest of the interest payment on Schedule A (Form 1040) if it is deductible home mortgage interest. Www 1040ez tax return form Table 23-1. Www 1040ez tax return form Where To Deduct Your Interest Expense IF you have . Www 1040ez tax return form . Www 1040ez tax return form . Www 1040ez tax return form THEN deduct it on . Www 1040ez tax return form . Www 1040ez tax return form . Www 1040ez tax return form AND for more information go to . Www 1040ez tax return form . Www 1040ez tax return form . Www 1040ez tax return form deductible student loan interest Form 1040, line 33, or Form 1040A, line 18 Publication 970. Www 1040ez tax return form deductible home mortgage interest and points reported on Form 1098 Schedule A (Form 1040), line 10 Publication 936. Www 1040ez tax return form deductible home mortgage interest not reported on Form 1098 Schedule A (Form 1040), line 11 Publication 936. Www 1040ez tax return form deductible points not reported on Form 1098 Schedule A (Form 1040), line 12 Publication 936. Www 1040ez tax return form deductible mortgage insurance premiums Schedule A (Form 1040), line 13 Publication 936. Www 1040ez tax return form deductible investment interest (other than incurred to produce rents or royalties) Schedule A (Form 1040), line 14 Publication 550. Www 1040ez tax return form deductible business interest (non-farm) Schedule C or C-EZ (Form 1040) Publication 535. Www 1040ez tax return form deductible farm business interest Schedule F (Form 1040) Publications 225 and 535. Www 1040ez tax return form deductible interest incurred to produce rents or royalties Schedule E (Form 1040) Publications 527 and 535. Www 1040ez tax return form personal interest not deductible. Www 1040ez tax return form Prev  Up  Next   Home   More Online Publications