Filing Your Taxes Online is Fast, Easy and Secure.
Start now and receive your tax refund in as little as 7 days.

1. Get Answers

Your online questions are customized to your unique tax situation.

2. Maximize your Refund

Find tax credits for everything from school tuition to buying a hybri

3. E-File for FREE

E-file free with direct deposit to get your refund in as few as 7 days.

Filing your taxes with paper mail can be difficult and it could take weeks for your refund to arrive. IRS e-file is easy, fast and secure. There is no paperwork going to the IRS so tax refunds can be processed in as little as 7 days with direct deposit. As you prepare your taxes online, you can see your tax refund in real time.

FREE audit support and representation from an enrolled agent – NEW and only from H&R Block

2010 Online Tax Filing

Irs Amended Return Form2011 Federal Tax Forms And InstructionsTax Return 2013Amend My 2011 TaxesTurbotax For MilitaryHow To File Your 2012 Tax ReturnFree Tax Software 2011Online 1040ezTurbotax MilitaryFree Amended Tax Return2012 Tax Form 1040ezNj 1040ezIrs 2009 Tax FormsFree Tax Preparation SitesTaxFederal1040x AmendmentAmend Federal Tax ReturnFiling An Amended Tax ReturnFile Your 2011 Taxes For FreeInstructions For Filing An Amended Tax ReturnDo I Have To File A State Tax ReturnHr Block Free E FileTaxact 2011 Deluxe Federal Edition DownloadSelf Employed Tax FormH&r Block TaxRevise Tax ReturnIrs Forms 1040ez 2012Ohio Free FileFree State Tax Efiling1040ez Instruction BookIrs Federal Tax Tables 20112011 Income Tax Forms 1040ez1040x 2013Ammended Tax ReturnsTax Preparation Software1040a 2012 Tax FormAmend 2010 TaxesFree E-file For 20112011 Tax Form 1040ezFiling 2006 Taxes Late Free

2010 Online Tax Filing

2010 online tax filing 1. 2010 online tax filing   Nonresident Alien or Resident Alien? Table of Contents Introduction Topics - This chapter discusses: Useful Items - You may want to see: Nonresident Aliens Resident AliensGreen Card Test Substantial Presence Test Effect of Tax Treaties Dual-Status AliensFirst Year of Residency Choosing Resident Alien Status Last Year of Residency Nonresident Spouse Treated as a ResidentHow To Make the Choice Aliens From American Samoa or Puerto Rico Introduction You should first determine whether, for income tax purposes, you are a nonresident alien or a resident alien. 2010 online tax filing If you are both a nonresident and resident in the same year, you have a dual status. 2010 online tax filing Dual status is explained later. 2010 online tax filing Also explained later are a choice to treat your nonresident spouse as a resident and some other special situations. 2010 online tax filing Topics - This chapter discusses: How to determine if you are a nonresident, resident, or dual-status alien, and How to treat a nonresident spouse as a resident alien. 2010 online tax filing Useful Items - You may want to see: Form (and Instructions) 1040 U. 2010 online tax filing S. 2010 online tax filing Individual Income Tax Return 1040A U. 2010 online tax filing S. 2010 online tax filing Individual Income Tax Return 1040NR U. 2010 online tax filing S. 2010 online tax filing Nonresident Alien Income Tax Return 8833 Treaty-Based Return Position Disclosure Under Section 6114 or 7701(b) 8840 Closer Connection Exception Statement for Aliens 8843 Statement for Exempt Individuals and Individuals With a Medical Condition See chapter 12 for information about getting these forms. 2010 online tax filing Nonresident Aliens If you are an alien (not a U. 2010 online tax filing S. 2010 online tax filing citizen), you are considered a nonresident alien unless you meet one of the two tests described next under Resident Aliens. 2010 online tax filing Resident Aliens You are a resident alien of the United States for tax purposes if you meet either the green card test or the substantial presence test for calendar year 2013 (January 1–December 31). 2010 online tax filing Even if you do not meet either of these tests, you may be able to choose to be treated as a U. 2010 online tax filing S. 2010 online tax filing resident for part of the year. 2010 online tax filing See First-Year Choice under Dual-Status Aliens, later. 2010 online tax filing Green Card Test You are a resident for tax purposes if you are a lawful permanent resident of the United States at any time during calendar year 2013. 2010 online tax filing (However, see Dual-Status Aliens , later. 2010 online tax filing ) This is known as the “green card” test. 2010 online tax filing You are a lawful permanent resident of the United States at any time if you have been given the privilege, according to the immigration laws, of residing permanently in the United States as an immigrant. 2010 online tax filing You generally have this status if the U. 2010 online tax filing S. 2010 online tax filing Citizenship and Immigration Services (USCIS) (or its predecessor organization) has issued you an alien registration card, also known as a “green card. 2010 online tax filing ” You continue to have resident status under this test unless the status is taken away from you or is administratively or judicially determined to have been abandoned. 2010 online tax filing Resident status taken away. 2010 online tax filing   Resident status is considered to have been taken away from you if the U. 2010 online tax filing S. 2010 online tax filing government issues you a final administrative or judicial order of exclusion or deportation. 2010 online tax filing A final judicial order is an order that you may no longer appeal to a higher court of competent jurisdiction. 2010 online tax filing Resident status abandoned. 2010 online tax filing   An administrative or judicial determination of abandonment of resident status may be initiated by you, the USCIS, or a U. 2010 online tax filing S. 2010 online tax filing consular officer. 2010 online tax filing    If you initiate the determination, your resident status is considered to be abandoned when you file either of the following with the USCIS or U. 2010 online tax filing S. 2010 online tax filing consular officer. 2010 online tax filing Your application for abandonment. 2010 online tax filing Your Alien Registration Receipt Card attached to a letter stating your intent to abandon your resident status. 2010 online tax filing You must file the letter by certified mail, return receipt requested. 2010 online tax filing You must keep a copy of the letter and proof that it was mailed and received. 2010 online tax filing    Until you have proof your letter was received, you remain a resident alien for tax purposes even if the USCIS would not recognize the validity of your green card because it is more than ten years old or because you have been absent from the United States for a period of time. 2010 online tax filing   If the USCIS or U. 2010 online tax filing S. 2010 online tax filing consular officer initiates this determination, your resident status will be considered to be abandoned when the final administrative order of abandonment is issued. 2010 online tax filing If you are granted an appeal to a federal court of competent jurisdiction, a final judicial order is required. 2010 online tax filing   Under U. 2010 online tax filing S. 2010 online tax filing immigration law, a lawful permanent resident who is required to file a tax return as a resident and fails to do so may be regarded as having abandoned status and may lose permanent resident status. 2010 online tax filing    A long-term resident who ceases to be a lawful permanent resident may be subject to special reporting requirements and tax provisions. 2010 online tax filing See Expatriation Tax in chapter 4. 2010 online tax filing Termination of residency after June 3, 2004, and before June 17, 2008. 2010 online tax filing   If you terminated your residency after June 3, 2004, and before June 17, 2008, you will still be considered a U. 2010 online tax filing S. 2010 online tax filing resident for tax purposes until you notify the Secretary of Homeland Security and file Form 8854, Initial and Annual Expatriation Statement. 2010 online tax filing Termination of residency after June 16, 2008. 2010 online tax filing   For information on your residency termination date, see Former long-term resident under Expatriation After June 16, 2008, in chapter 4. 2010 online tax filing Substantial Presence Test You will be considered a U. 2010 online tax filing S. 2010 online tax filing resident for tax purposes if you meet the substantial presence test for calendar year 2013. 2010 online tax filing To meet this test, you must be physically present in the United States on at least: 31 days during 2013, and 183 days during the 3-year period that includes 2013, 2012, and 2011, counting: All the days you were present in 2013, and 1/3 of the days you were present in 2012, and 1/6 of the days you were present in 2011. 2010 online tax filing Example. 2010 online tax filing You were physically present in the United States on 120 days in each of the years 2011, 2012, and 2013. 2010 online tax filing To determine if you meet the substantial presence test for 2013, count the full 120 days of presence in 2013, 40 days in 2012 (1/3 of 120), and 20 days in 2011 (1/6 of 120). 2010 online tax filing Because the total for the 3-year period is 180 days, you are not considered a resident under the substantial presence test for 2013. 2010 online tax filing The term United States includes the following areas. 2010 online tax filing All 50 states and the District of Columbia. 2010 online tax filing The territorial waters of the United States. 2010 online tax filing The seabed and subsoil of those submarine areas that are adjacent to U. 2010 online tax filing S. 2010 online tax filing territorial waters and over which the United States has exclusive rights under international law to explore and exploit natural resources. 2010 online tax filing The term does not include U. 2010 online tax filing S. 2010 online tax filing possessions and territories or U. 2010 online tax filing S. 2010 online tax filing airspace. 2010 online tax filing Days of Presence in the United States You are treated as present in the United States on any day you are physically present in the country at any time during the day. 2010 online tax filing However, there are exceptions to this rule. 2010 online tax filing Do not count the following as days of presence in the United States for the substantial presence test. 2010 online tax filing Days you commute to work in the United States from a residence in Canada or Mexico if you regularly commute from Canada or Mexico. 2010 online tax filing Days you are in the United States for less than 24 hours when you are in transit between two places outside the United States. 2010 online tax filing Days you are in the United States as a crew member of a foreign vessel. 2010 online tax filing Days you are unable to leave the United States because of a medical condition that arose while you are in the United States. 2010 online tax filing Days you are an exempt individual. 2010 online tax filing The specific rules that apply to each of these categories are discussed next. 2010 online tax filing Regular commuters from Canada or Mexico. 2010 online tax filing   Do not count the days on which you commute to work in the United States from your residence in Canada or Mexico if you regularly commute from Canada or Mexico. 2010 online tax filing You are considered to commute regularly if you commute to work in the United States on more than 75% of the workdays during your working period. 2010 online tax filing   For this purpose, “commute” means to travel to work and return to your residence within a 24-hour period. 2010 online tax filing “Workdays” are the days on which you work in the United States or Canada or Mexico. 2010 online tax filing “Working period” means the period beginning with the first day in the current year on which you are physically present in the United States to work and ending on the last day in the current year on which you are physically present in the United States to work. 2010 online tax filing If your work requires you to be present in the United States only on a seasonal or cyclical basis, your working period begins on the first day of the season or cycle on which you are present in the United States to work and ends on the last day of the season or cycle on which you are present in the United States to work. 2010 online tax filing You can have more than one working period in a calendar year, and your working period can begin in one calendar year and end in the following calendar year. 2010 online tax filing Example. 2010 online tax filing Maria Perez lives in Mexico and works for Compañía ABC in its office in Mexico. 2010 online tax filing She was assigned to her firm's office in the United States from February 1 through June 1. 2010 online tax filing On June 2, she resumed her employment in Mexico. 2010 online tax filing On 69 days, Maria commuted each morning from her home in Mexico to work in Compañía ABC's U. 2010 online tax filing S. 2010 online tax filing office. 2010 online tax filing She returned to her home in Mexico on each of those evenings. 2010 online tax filing On 7 days, she worked in her firm's Mexico office. 2010 online tax filing For purposes of the substantial presence test, Maria does not count the days she commuted to work in the United States because those days equal more than 75% of the workdays during the working period (69 workdays in the United States divided by 76 workdays in the working period equals 90. 2010 online tax filing 8%). 2010 online tax filing Days in transit. 2010 online tax filing   Do not count the days you are in the United States for less than 24 hours and you are in transit between two places outside the United States. 2010 online tax filing You are considered to be in transit if you engage in activities that are substantially related to completing travel to your foreign destination. 2010 online tax filing For example, if you travel between airports in the United States to change planes en route to your foreign destination, you are considered to be in transit. 2010 online tax filing However, you are not considered to be in transit if you attend a business meeting while in the United States. 2010 online tax filing This is true even if the meeting is held at the airport. 2010 online tax filing Crew members. 2010 online tax filing   Do not count the days you are temporarily present in the United States as a regular crew member of a foreign vessel (boat or ship) engaged in transportation between the United States and a foreign country or a U. 2010 online tax filing S. 2010 online tax filing possession. 2010 online tax filing However, this exception does not apply if you otherwise engage in any trade or business in the United States on those days. 2010 online tax filing Medical condition. 2010 online tax filing   Do not count the days you intended to leave, but could not leave the United States because of a medical condition or problem that arose while you were in the United States. 2010 online tax filing Whether you intended to leave the United States on a particular day is determined based on all the facts and circumstances. 2010 online tax filing For example, you may be able to establish that you intended to leave if your purpose for visiting the United States could be accomplished during a period that is not long enough to qualify you for the substantial presence test. 2010 online tax filing However, if you need an extended period of time to accomplish the purpose of your visit and that period would qualify you for the substantial presence test, you would not be able to establish an intent to leave the United States before the end of that extended period. 2010 online tax filing   In the case of an individual who is judged mentally incompetent, proof of intent to leave the United States can be determined by analyzing the individual's pattern of behavior before he or she was judged mentally incompetent. 2010 online tax filing   If you qualify to exclude days of presence because of a medical condition, you must file a fully completed Form 8843 with the IRS. 2010 online tax filing See Form 8843 , later. 2010 online tax filing   You cannot exclude any days of presence in the United States under the following circumstances. 2010 online tax filing You were initially prevented from leaving, were then able to leave, but remained in the United States beyond a reasonable period for making arrangements to leave. 2010 online tax filing You returned to the United States for treatment of a medical condition that arose during a prior stay. 2010 online tax filing The condition existed before your arrival in the United States and you were aware of the condition. 2010 online tax filing It does not matter whether you needed treatment for the condition when you entered the United States. 2010 online tax filing Exempt individual. 2010 online tax filing   Do not count days for which you are an exempt individual. 2010 online tax filing The term “exempt individual” does not refer to someone exempt from U. 2010 online tax filing S. 2010 online tax filing tax, but to anyone in the following categories. 2010 online tax filing An individual temporarily present in the United States as a foreign government-related individual under an “A” or “G” visa. 2010 online tax filing A teacher or trainee temporarily present in the United States under a “J” or “Q” visa, who substantially complies with the requirements of the visa. 2010 online tax filing A student temporarily present in the United States under an “F,” “J,” “M,” or “Q” visa, who substantially complies with the requirements of the visa. 2010 online tax filing A professional athlete temporarily in the United States to compete in a charitable sports event. 2010 online tax filing   The specific rules for each of these four categories (including any rules on the length of time you will be an exempt individual) are discussed next. 2010 online tax filing Foreign government-related individuals. 2010 online tax filing   A foreign government-related individual is an individual (or a member of the individual's immediate family) who is temporarily present in the United States: As a full-time employee of an international organization, By reason of diplomatic status, or By reason of a visa (other than a visa that grants lawful permanent residence) that the Secretary of the Treasury determines represents full-time diplomatic or consular status. 2010 online tax filing Note. 2010 online tax filing You are considered temporarily present in the United States regardless of the actual amount of time you are present in the United States. 2010 online tax filing    An international organization is any public international organization that the President of the United States has designated by Executive Order as being entitled to the privileges, exemptions, and immunities provided for in the International Organizations Act. 2010 online tax filing An individual is a full-time employee if his or her work schedule meets the organization's standard full-time work schedule. 2010 online tax filing   An individual is considered to have full-time diplomatic or consular status if he or she: Has been accredited by a foreign government that is recognized by the United States, Intends to engage primarily in official activities for that foreign government while in the United States, and Has been recognized by the President, Secretary of State, or a consular officer as being entitled to that status. 2010 online tax filing Note. 2010 online tax filing If you are present in the United States under an “A” or “G” visa you are considered a foreign government-related individual (with full-time diplomatic or consular status). 2010 online tax filing None of your days count for purposes of the substantial presence test. 2010 online tax filing   Members of the immediate family include the individual's spouse and unmarried children (whether by blood or adoption) but only if the spouse's or unmarried children's visa statuses are derived from and dependent on the exempt individual's visa classification. 2010 online tax filing Unmarried children are included only if they: Are under 21 years of age, Reside regularly in the exempt individual's household, and Are not members of another household. 2010 online tax filing Teachers and trainees. 2010 online tax filing   A teacher or trainee is an individual, other than a student, who is temporarily in the United States under a “J” or “Q” visa and substantially complies with the requirements of that visa. 2010 online tax filing You are considered to have substantially complied with the visa requirements if you have not engaged in activities that are prohibited by U. 2010 online tax filing S. 2010 online tax filing immigration laws and could result in the loss of your visa status. 2010 online tax filing   Also included are immediate family members of exempt teachers and trainees. 2010 online tax filing See the definition of immediate family, earlier, under Foreign government-related individuals . 2010 online tax filing   You will not be an exempt individual as a teacher or trainee in 2013 if you were exempt as a teacher, trainee, or student for any part of 2 of the 6 preceding calendar years. 2010 online tax filing However, you will be an exempt individual if all of the following conditions are met. 2010 online tax filing You were exempt as a teacher, trainee, or student for any part of 3 (or fewer) of the 6 preceding calendar years, A foreign employer paid all of your compensation during 2013, and A foreign employer paid all of your compensation during each of the preceding 6 years you were present in the United States as a teacher or trainee. 2010 online tax filing A foreign employer includes an office or place of business of an American entity in a foreign country or a U. 2010 online tax filing S. 2010 online tax filing possession. 2010 online tax filing   If you qualify to exclude days of presence as a teacher or trainee, you must file a fully completed Form 8843 with the IRS. 2010 online tax filing See Form 8843 , later. 2010 online tax filing Example. 2010 online tax filing Carla was temporarily in the United States during the year as a teacher on a “J” visa. 2010 online tax filing Her compensation for the year was paid by a foreign employer. 2010 online tax filing Carla was treated as an exempt teacher for the previous 2 years but her compensation was not paid by a foreign employer. 2010 online tax filing She will not be considered an exempt individual for the current year because she was exempt as a teacher for at least 2 of the past 6 years. 2010 online tax filing If her compensation for the past 2 years had been paid by a foreign employer, she would be an exempt individual for the current year. 2010 online tax filing Students. 2010 online tax filing   A student is any individual who is temporarily in the United States on an “F,” “J,” “M,” or “Q” visa and who substantially complies with the requirements of that visa. 2010 online tax filing You are considered to have substantially complied with the visa requirements if you have not engaged in activities that are prohibited by U. 2010 online tax filing S. 2010 online tax filing immigration laws and could result in the loss of your visa status. 2010 online tax filing   Also included are immediate family members of exempt students. 2010 online tax filing See the definition of immediate family, earlier, under Foreign government-related individuals . 2010 online tax filing   You will not be an exempt individual as a student in 2013 if you have been exempt as a teacher, trainee, or student for any part of more than 5 calendar years unless you meet both of the following requirements. 2010 online tax filing You establish that you do not intend to reside permanently in the United States. 2010 online tax filing You have substantially complied with the requirements of your visa. 2010 online tax filing The facts and circumstances to be considered in determining if you have demonstrated an intent to reside permanently in the United States include, but are not limited to, the following. 2010 online tax filing Whether you have maintained a closer connection to a foreign country (discussed later). 2010 online tax filing Whether you have taken affirmative steps to change your status from nonimmigrant to lawful permanent resident as discussed later under Closer Connection to a Foreign Country . 2010 online tax filing   If you qualify to exclude days of presence as a student, you must file a fully completed Form 8843 with the IRS. 2010 online tax filing See Form 8843 , later. 2010 online tax filing Professional athletes. 2010 online tax filing   A professional athlete who is temporarily in the United States to compete in a charitable sports event is an exempt individual. 2010 online tax filing A charitable sports event is one that meets the following conditions. 2010 online tax filing The main purpose is to benefit a qualified charitable organization. 2010 online tax filing The entire net proceeds go to charity. 2010 online tax filing Volunteers perform substantially all the work. 2010 online tax filing   In figuring the days of presence in the United States, you can exclude only the days on which you actually competed in a sports event. 2010 online tax filing You cannot exclude the days on which you were in the United States to practice for the event, to perform promotional or other activities related to the event, or to travel between events. 2010 online tax filing   If you qualify to exclude days of presence as a professional athlete, you must file a fully completed Form 8843 with the IRS. 2010 online tax filing See Form 8843 , next. 2010 online tax filing Form 8843. 2010 online tax filing   If you exclude days of presence in the United States because you fall into any of the following categories, you must file a fully completed Form 8843. 2010 online tax filing You were unable to leave the United States as planned because of a medical condition or problem. 2010 online tax filing You were temporarily in the United States as a teacher or trainee on a “J” or “Q” visa. 2010 online tax filing You were temporarily in the United States as a student on an “F,” “J,” “M,” or “Q” visa. 2010 online tax filing You were a professional athlete competing in a charitable sports event. 2010 online tax filing Attach Form 8843 to your 2013 income tax return. 2010 online tax filing If you do not have to file a return, send Form 8843 to the Department of the Treasury, Internal Revenue Service Center, Austin, TX 73301-0215, by the due date for filing Form 1040NR or Form 1040NR-EZ. 2010 online tax filing The due date for filing is discussed in chapter 7. 2010 online tax filing If you do not timely file Form 8843, you cannot exclude the days you were present in the United States as a professional athlete or because of a medical condition that arose while you were in the United States. 2010 online tax filing This does not apply if you can show by clear and convincing evidence that you took reasonable actions to become aware of the filing requirements and significant steps to comply with those requirements. 2010 online tax filing Closer Connection to a Foreign Country Even if you meet the substantial presence test, you can be treated as a nonresident alien if you: Are present in the United States for less than 183 days during the year, Maintain a tax home in a foreign country during the year, and Have a closer connection during the year to one foreign country in which you have a tax home than to the United States (unless you have a closer connection to two foreign countries, discussed next). 2010 online tax filing Closer connection to two foreign countries. 2010 online tax filing   You can demonstrate that you have a closer connection to two foreign countries (but not more than two) if you meet all of the following conditions. 2010 online tax filing You maintained a tax home beginning on the first day of the year in one foreign country. 2010 online tax filing You changed your tax home during the year to a second foreign country. 2010 online tax filing You continued to maintain your tax home in the second foreign country for the rest of the year. 2010 online tax filing You had a closer connection to each foreign country than to the United States for the period during which you maintained a tax home in that foreign country. 2010 online tax filing You are subject to tax as a resident under the tax laws of either foreign country for the entire year or subject to tax as a resident in both foreign countries for the period during which you maintained a tax home in each foreign country. 2010 online tax filing Tax home. 2010 online tax filing   Your tax home is the general area of your main place of business, employment, or post of duty, regardless of where you maintain your family home. 2010 online tax filing Your tax home is the place where you permanently or indefinitely work as an employee or a self-employed individual. 2010 online tax filing If you do not have a regular or main place of business because of the nature of your work, then your tax home is the place where you regularly live. 2010 online tax filing If you do not fit either of these categories, you are considered an itinerant and your tax home is wherever you work. 2010 online tax filing   For determining whether you have a closer connection to a foreign country, your tax home must also be in existence for the entire current year, and must be located in the same foreign country to which you are claiming to have a closer connection. 2010 online tax filing Foreign country. 2010 online tax filing   In determining whether you have a closer connection to a foreign country, the term “foreign country” means: Any territory under the sovereignty of the United Nations or a government other than that of the United States, The territorial waters of the foreign country (determined under U. 2010 online tax filing S. 2010 online tax filing law), The seabed and subsoil of those submarine areas which are adjacent to the territorial waters of the foreign country and over which the foreign country has exclusive rights under international law to explore and exploit natural resources, and Possessions and territories of the United States. 2010 online tax filing Establishing a closer connection. 2010 online tax filing   You will be considered to have a closer connection to a foreign country than the United States if you or the IRS establishes that you have maintained more significant contacts with the foreign country than with the United States. 2010 online tax filing In determining whether you have maintained more significant contacts with the foreign country than with the United States, the facts and circumstances to be considered include, but are not limited to, the following. 2010 online tax filing The country of residence you designate on forms and documents. 2010 online tax filing The types of official forms and documents you file, such as Form W-9, Form W-8BEN, or Form W-8ECI. 2010 online tax filing The location of: Your permanent home, Your family, Your personal belongings, such as cars, furniture, clothing, and jewelry, Your current social, political, cultural, professional, or religious affiliations, Your business activities (other than those that constitute your tax home), The jurisdiction in which you hold a driver's license, The jurisdiction in which you vote, and Charitable organizations to which you contribute. 2010 online tax filing It does not matter whether your permanent home is a house, an apartment, or a furnished room. 2010 online tax filing It also does not matter whether you rent or own it. 2010 online tax filing It is important, however, that your home be available at all times, continuously, and not solely for short stays. 2010 online tax filing When you cannot have a closer connection. 2010 online tax filing   You cannot claim you have a closer connection to a foreign country if either of the following applies: You personally applied, or took other steps during the year, to change your status to that of a permanent resident, or You had an application pending for adjustment of status during the current year. 2010 online tax filing Steps to change your status to that of a permanent resident include, but are not limited to, the filing of the following forms. 2010 online tax filing Form I-508, Waiver of Rights, Privileges, Exemptions and Immunities Form I-485, Application to Register Permanent Residence or Adjust Status Form I-130, Petition for Alien Relative, on your behalf Form I-140, Immigrant Petition for Alien Worker, on your behalf Form ETA-750, Application for Alien Employment Certification, on your behalf Form DS-230, Application for Immigrant Visa and Alien Registration Form 8840. 2010 online tax filing   You must attach a fully completed Form 8840 to your income tax return to claim you have a closer connection to a foreign country or countries. 2010 online tax filing   If you do not have to file a return, send the form to the Department of the Treasury, Internal Revenue Service Center, Austin, TX 73301-0215, by the due date for filing Form 1040NR or Form 1040NR-EZ. 2010 online tax filing The due date for filing is discussed later in chapter 7. 2010 online tax filing   If you do not timely file Form 8840, you cannot claim a closer connection to a foreign country or countries. 2010 online tax filing This does not apply if you can show by clear and convincing evidence that you took reasonable actions to become aware of the filing requirements and significant steps to comply with those requirements. 2010 online tax filing Effect of Tax Treaties The rules given here to determine if you are a U. 2010 online tax filing S. 2010 online tax filing resident do not override tax treaty definitions of residency. 2010 online tax filing If you are a dual-resident taxpayer, you can still claim the benefits under an income tax treaty. 2010 online tax filing A dual-resident taxpayer is one who is a resident of both the United States and another country under each country's tax laws. 2010 online tax filing The income tax treaty between the two countries must contain a provision that provides for resolution of conflicting claims of residence (tie-breaker rule). 2010 online tax filing If you are treated as a resident of a foreign country under a tax treaty, you are treated as a nonresident alien in figuring your U. 2010 online tax filing S. 2010 online tax filing income tax. 2010 online tax filing For purposes other than figuring your tax, you will be treated as a U. 2010 online tax filing S. 2010 online tax filing resident. 2010 online tax filing For example, the rules discussed here do not affect your residency time periods as discussed later under Dual-Status Aliens . 2010 online tax filing Information to be reported. 2010 online tax filing   If you are a dual-resident taxpayer and you claim treaty benefits, you must file a return by the due date (including extensions) using Form 1040NR or Form 1040NR-EZ, and compute your tax as a nonresident alien. 2010 online tax filing You must also attach a fully completed Form 8833 if you determine your residency under a tax treaty and receive payments or income items totaling more than $100,000. 2010 online tax filing You may also have to attach Form 8938 (discussed in chapter 7). 2010 online tax filing See Reporting Treaty Benefits Claimed in chapter 9 for more information on reporting treaty benefits. 2010 online tax filing Dual-Status Aliens You can be both a nonresident alien and a resident alien during the same tax year. 2010 online tax filing This usually occurs in the year you arrive in or depart from the United States. 2010 online tax filing Aliens who have dual status should see chapter 6 for information on filing a return for a dual-status tax year. 2010 online tax filing First Year of Residency If you are a U. 2010 online tax filing S. 2010 online tax filing resident for the calendar year, but you were not a U. 2010 online tax filing S. 2010 online tax filing resident at any time during the preceding calendar year, you are a U. 2010 online tax filing S. 2010 online tax filing resident only for the part of the calendar year that begins on the residency starting date. 2010 online tax filing You are a nonresident alien for the part of the year before that date. 2010 online tax filing Residency starting date under substantial presence test. 2010 online tax filing   If you meet the substantial presence test for a calendar year, your residency starting date is generally the first day you are present in the United States during that calendar year. 2010 online tax filing However, you do not have to count up to 10 days of actual presence in the United States if on those days you establish that: You had a closer connection to a foreign country than to the United States, and Your tax home was in that foreign country. 2010 online tax filing See Closer Connection to a Foreign Country , earlier. 2010 online tax filing   In determining whether you can exclude up to 10 days, the following rules apply. 2010 online tax filing You can exclude days from more than one period of presence as long as the total days in all periods are not more than 10. 2010 online tax filing You cannot exclude any days in a period of consecutive days of presence if all the days in that period cannot be excluded. 2010 online tax filing Although you can exclude up to 10 days of presence in determining your residency starting date, you must include those days when determining whether you meet the substantial presence test. 2010 online tax filing Example. 2010 online tax filing Ivan Ivanovich is a citizen of Russia. 2010 online tax filing He came to the United States for the first time on January 6, 2013, to attend a business meeting and returned to Russia on January 10, 2013. 2010 online tax filing His tax home remained in Russia. 2010 online tax filing On March 1, 2013, he moved to the United States and resided here for the rest of the year. 2010 online tax filing Ivan is able to establish a closer connection to Russia for the period January 6–10. 2010 online tax filing Thus, his residency starting date is March 1. 2010 online tax filing Statement required to exclude up to 10 days of presence. 2010 online tax filing   You must file a statement with the IRS if you are excluding up to 10 days of presence in the United States for purposes of your residency starting date. 2010 online tax filing You must sign and date this statement and include a declaration that it is made under penalties of perjury. 2010 online tax filing The statement must contain the following information (as applicable). 2010 online tax filing Your name, address, U. 2010 online tax filing S. 2010 online tax filing taxpayer identification number (if any), and U. 2010 online tax filing S. 2010 online tax filing visa number (if any). 2010 online tax filing Your passport number and the name of the country that issued your passport. 2010 online tax filing The tax year for which the statement applies. 2010 online tax filing The first day that you were present in the United States during the year. 2010 online tax filing The dates of the days you are excluding in figuring your first day of residency. 2010 online tax filing Sufficient facts to establish that you have maintained your tax home in and a closer connection to a foreign country during the period you are excluding. 2010 online tax filing   Attach the required statement to your income tax return. 2010 online tax filing If you are not required to file a return, send the statement to the Department of the Treasury, Internal Revenue Service Center, Austin, TX 73301-0215, on or before the due date for filing Form 1040NR or Form 1040NR-EZ. 2010 online tax filing The due date for filing is discussed in chapter 7. 2010 online tax filing   If you do not file the required statement as explained above, you cannot claim that you have a closer connection to a foreign country or countries. 2010 online tax filing Therefore, your first day of residency will be the first day you are present in the United States. 2010 online tax filing This does not apply if you can show by clear and convincing evidence that you took reasonable actions to become aware of the requirements for filing the statement and significant steps to comply with those requirements. 2010 online tax filing Residency starting date under green card test. 2010 online tax filing   If you meet the green card test at any time during a calendar year, but do not meet the substantial presence test for that year, your residency starting date is the first day in the calendar year on which you are present in the United States as a lawful permanent resident. 2010 online tax filing   If you meet both the substantial presence test and the green card test, your residency starting date is the earlier of the first day during the year you are present in the United States under the substantial presence test or as a lawful permanent resident. 2010 online tax filing Residency during the preceding year. 2010 online tax filing   If you were a U. 2010 online tax filing S. 2010 online tax filing resident during any part of the preceding calendar year and you are a U. 2010 online tax filing S. 2010 online tax filing resident for any part of the current year, you will be considered a U. 2010 online tax filing S. 2010 online tax filing resident at the beginning of the current year. 2010 online tax filing This applies whether you are a resident under the substantial presence test or green card test. 2010 online tax filing Example. 2010 online tax filing Robert Bach is a citizen of Switzerland. 2010 online tax filing He came to the United States as a U. 2010 online tax filing S. 2010 online tax filing resident for the first time on May 1, 2012, and remained until November 5, 2012, when he returned to Switzerland. 2010 online tax filing Robert came back to the United States on March 5, 2013, as a lawful permanent resident and still resides here. 2010 online tax filing In calendar year 2013, Robert's U. 2010 online tax filing S. 2010 online tax filing residency is deemed to begin on January 1, 2013, because he qualified as a resident in calendar year 2012. 2010 online tax filing First-Year Choice If you do not meet either the green card test or the substantial presence test for 2012 or 2013 and you did not choose to be treated as a resident for part of 2012, but you meet the substantial presence test for 2014, you can choose to be treated as a U. 2010 online tax filing S. 2010 online tax filing resident for part of 2013. 2010 online tax filing To make this choice, you must: Be present in the United States for at least 31 days in a row in 2013, and Be present in the United States for at least 75% of the number of days beginning with the first day of the 31-day period and ending with the last day of 2013. 2010 online tax filing For purposes of this 75% requirement, you can treat up to 5 days of absence from the United States as days of presence in the United States. 2010 online tax filing When counting the days of presence in (1) and (2) above, do not count the days you were in the United States under any of the exceptions discussed earlier under Days of Presence in the United States. 2010 online tax filing If you make the first-year choice, your residency starting date for 2013 is the first day of the earliest 31-day period (described in (1) above) that you use to qualify for the choice. 2010 online tax filing You are treated as a U. 2010 online tax filing S. 2010 online tax filing resident for the rest of the year. 2010 online tax filing If you are present for more than one 31-day period and you satisfy condition (2) above for each of those periods, your residency starting date is the first day of the first 31-day period. 2010 online tax filing If you are present for more than one 31-day period but you satisfy condition (2) above only for a later 31-day period, your residency starting date is the first day of the later 31-day period. 2010 online tax filing Note. 2010 online tax filing You do not have to be married to make this choice. 2010 online tax filing Example 1. 2010 online tax filing Juan DaSilva is a citizen of the Philippines. 2010 online tax filing He came to the United States for the first time on November 1, 2013, and was here on 31 consecutive days (from November 1 through December 1, 2013). 2010 online tax filing Juan returned to the Philippines on December 1 and came back to the United States on December 17, 2013. 2010 online tax filing He stayed in the United States for the rest of the year. 2010 online tax filing During 2014, Juan was a resident of the United States under the substantial presence test. 2010 online tax filing Juan can make the first-year choice for 2013 because he was in the United States in 2013 for a period of 31 days in a row (November 1 through December 1) and for at least 75% of the days following (and including) the first day of his 31-day period (46 total days of presence in the United States divided by 61 days in the period from November 1 through December 31 equals 75. 2010 online tax filing 4%). 2010 online tax filing If Juan makes the first-year choice, his residency starting date will be November 1, 2013. 2010 online tax filing Example 2. 2010 online tax filing The facts are the same as in Example 1, except that Juan was also absent from the United States on December 24, 25, 29, 30, and 31. 2010 online tax filing He can make the first-year choice for 2013 because up to 5 days of absence are considered days of presence for purposes of the 75% requirement. 2010 online tax filing Statement required to make the first-year choice for 2013. 2010 online tax filing   You must attach a statement to Form 1040 to make the first-year choice for 2013. 2010 online tax filing The statement must contain your name and address and specify the following. 2010 online tax filing That you are making the first-year choice for 2013. 2010 online tax filing That you were not a resident in 2012. 2010 online tax filing That you are a resident under the substantial presence test in 2014. 2010 online tax filing The number of days of presence in the United States during 2014. 2010 online tax filing The date or dates of your 31-day period of presence and the period of continuous presence in the United States during 2013. 2010 online tax filing The date or dates of absence from the United States during 2013 that you are treating as days of presence. 2010 online tax filing You cannot file Form 1040 or the statement until you meet the substantial presence test for 2014. 2010 online tax filing If you have not met the test for 2014 as of April 15, 2014, you can request an extension of time for filing your 2013 Form 1040 until a reasonable period after you have met that test. 2010 online tax filing To request an extension to file until October 15, 2014, use Form 4868, Application for Automatic Extension of Time To File U. 2010 online tax filing S. 2010 online tax filing Individual Income Tax Return. 2010 online tax filing You can file the paper form or use one of the electronic filing options explained in the Form 4868 instructions. 2010 online tax filing You should pay with this extension the amount of tax you expect to owe for 2013 figured as if you were a nonresident alien the entire year. 2010 online tax filing You can use Form 1040NR or Form 1040NR-EZ to figure the tax. 2010 online tax filing Enter the tax on Form 4868. 2010 online tax filing If you do not pay the tax due, you will be charged interest on any tax not paid by the regular due date of your return, and you may be charged a penalty on the late payment. 2010 online tax filing   Once you make the first-year choice, you may not revoke it without the approval of the Internal Revenue Service. 2010 online tax filing   If you do not follow the procedures discussed here for making the first-year choice, you will be treated as a nonresident alien for all of 2013. 2010 online tax filing However, this does not apply if you can show by clear and convincing evidence that you took reasonable actions to become aware of the filing procedures and significant steps to comply with the procedures. 2010 online tax filing Choosing Resident Alien Status If you are a dual-status alien, you can choose to be treated as a U. 2010 online tax filing S. 2010 online tax filing resident for the entire year if all of the following apply. 2010 online tax filing You were a nonresident alien at the beginning of the year. 2010 online tax filing You are a resident alien or U. 2010 online tax filing S. 2010 online tax filing citizen at the end of the year. 2010 online tax filing You are married to a U. 2010 online tax filing S. 2010 online tax filing citizen or resident alien at the end of the year. 2010 online tax filing Your spouse joins you in making the choice. 2010 online tax filing This includes situations in which both you and your spouse were nonresident aliens at the beginning of the tax year and both of you are resident aliens at the end of the tax year. 2010 online tax filing Note. 2010 online tax filing If you are single at the end of the year, you cannot make this choice. 2010 online tax filing If you make this choice, the following rules apply. 2010 online tax filing You and your spouse are treated as U. 2010 online tax filing S. 2010 online tax filing residents for the entire year for income tax purposes. 2010 online tax filing You and your spouse are taxed on worldwide income. 2010 online tax filing You and your spouse must file a joint return for the year of the choice. 2010 online tax filing Neither you nor your spouse can make this choice for any later tax year, even if you are separated, divorced, or remarried. 2010 online tax filing The special instructions and restrictions for dual-status taxpayers in chapter 6 do not apply to you. 2010 online tax filing Note. 2010 online tax filing A similar choice is available if, at the end of the tax year, one spouse is a nonresident alien and the other spouse is a U. 2010 online tax filing S. 2010 online tax filing citizen or resident. 2010 online tax filing See Nonresident Spouse Treated as a Resident , later. 2010 online tax filing If you previously made that choice and it is still in effect, you do not need to make the choice explained here. 2010 online tax filing Making the choice. 2010 online tax filing   You should attach a statement signed by both spouses to your joint return for the year of the choice. 2010 online tax filing The statement must contain the following information. 2010 online tax filing A declaration that you both qualify to make the choice and that you choose to be treated as U. 2010 online tax filing S. 2010 online tax filing residents for the entire tax year. 2010 online tax filing The name, address, and taxpayer identification number (SSN or ITIN) of each spouse. 2010 online tax filing (If one spouse died, include the name and address of the person who makes the choice for the deceased spouse. 2010 online tax filing )   You generally make this choice when you file your joint return. 2010 online tax filing However, you also can make the choice by filing Form 1040X, Amended U. 2010 online tax filing S. 2010 online tax filing Individual Income Tax Return. 2010 online tax filing Attach Form 1040, Form 1040A, or Form 1040EZ and print “Amended” across the top of the corrected return. 2010 online tax filing If you make the choice with an amended return, you and your spouse must also amend any returns that you may have filed after the year for which you made the choice. 2010 online tax filing   You generally must file the amended joint return within 3 years from the date you filed your original U. 2010 online tax filing S. 2010 online tax filing income tax return or 2 years from the date you paid your income tax for that year, whichever is later. 2010 online tax filing Last Year of Residency If you were a U. 2010 online tax filing S. 2010 online tax filing resident in 2013 but are not a U. 2010 online tax filing S. 2010 online tax filing resident during any part of 2014, you cease to be a U. 2010 online tax filing S. 2010 online tax filing resident on your residency termination date. 2010 online tax filing Your residency termination date is December 31, 2013, unless you qualify for an earlier date as discussed next. 2010 online tax filing Earlier residency termination date. 2010 online tax filing   You may qualify for a residency termination date that is earlier than December 31. 2010 online tax filing This date is: The last day in 2013 that you are physically present in the United States, if you met the substantial presence test, The first day in 2013 that you are no longer a lawful permanent resident of the United States, if you met the green card test, or The later of (1) or (2), if you met both tests. 2010 online tax filing You can use this date only if, for the remainder of 2013, your tax home was in a foreign country and you had a closer connection to that foreign country. 2010 online tax filing See Closer Connection to a Foreign Country , earlier. 2010 online tax filing    A long-term resident who ceases to be a lawful permanent resident may be subject to special reporting requirements and tax provisions. 2010 online tax filing See Expatriation Tax in chapter 4. 2010 online tax filing Termination of residency. 2010 online tax filing   For information on your residency termination date, see Former long-term resident under Expatriation After June 16, 2008, in chapter 4. 2010 online tax filing De minimis presence. 2010 online tax filing   If you are a U. 2010 online tax filing S. 2010 online tax filing resident because of the substantial presence test and you qualify to use the earlier residency termination date, you can exclude up to 10 days of actual presence in the United States in determining your residency termination date. 2010 online tax filing In determining whether you can exclude up to 10 days, the following rules apply. 2010 online tax filing You can exclude days from more than one period of presence as long as the total days in all periods are not more than 10. 2010 online tax filing You cannot exclude any days in a period of consecutive days of presence if all the days in that period cannot be excluded. 2010 online tax filing Although you can exclude up to 10 days of presence in determining your residency termination date, you must include those days when determining whether you meet the substantial presence test. 2010 online tax filing Example. 2010 online tax filing Lola Bovary is a citizen of Malta. 2010 online tax filing She came to the United States for the first time on March 1, 2013, and resided here until August 25, 2013. 2010 online tax filing On December 12, 2013, Lola came to the United States for vacation and stayed here until December 16, 2013, when she returned to Malta. 2010 online tax filing She is able to establish a closer connection to Malta for the period December 12–16. 2010 online tax filing Lola is not a U. 2010 online tax filing S. 2010 online tax filing resident for tax purposes during 2014 and can establish a closer connection to Malta for the rest of calendar year 2013. 2010 online tax filing Lola is a U. 2010 online tax filing S. 2010 online tax filing resident under the substantial presence test for 2013 because she was present in the United States for 183 days (178 days for the period March 1 to August 25 plus 5 days in December). 2010 online tax filing Lola's residency termination date is August 25, 2013. 2010 online tax filing Residency during the next year. 2010 online tax filing   If you are a U. 2010 online tax filing S. 2010 online tax filing resident during any part of 2014 and you are a resident during any part of 2013, you will be treated as a resident through the end of 2013. 2010 online tax filing This applies whether you have a closer connection to a foreign country than the United States during 2013, and whether you are a resident under the substantial presence test or green card test. 2010 online tax filing Statement required to establish your residency termination date. 2010 online tax filing   You must file a statement with the IRS to establish your residency termination date. 2010 online tax filing You must sign and date this statement and include a declaration that it is made under penalties of perjury. 2010 online tax filing The statement must contain the following information (as applicable). 2010 online tax filing Your name, address, U. 2010 online tax filing S. 2010 online tax filing taxpayer identification number (if any), and U. 2010 online tax filing S. 2010 online tax filing visa number (if any). 2010 online tax filing Your passport number and the name of the country that issued your passport. 2010 online tax filing The tax year for which the statement applies. 2010 online tax filing The last day that you were present in the United States during the year. 2010 online tax filing Sufficient facts to establish that you have maintained your tax home in, and that you have a closer connection to, a foreign country following your last day of presence in the United States during the year or following the abandonment or rescission of your status as a lawful permanent resident during the year. 2010 online tax filing The date that your status as a lawful permanent resident was abandoned or rescinded. 2010 online tax filing Sufficient facts (including copies of relevant documents) to establish that your status as a lawful permanent resident has been abandoned or rescinded. 2010 online tax filing If you can exclude days under the de minimis presence rule, discussed earlier, include the dates of the days you are excluding and sufficient facts to establish that you have maintained your tax home in and that you have a closer connection to a foreign country during the period you are excluding. 2010 online tax filing   Attach the required statement to your income tax return. 2010 online tax filing If you are not required to file a return, send the statement to the Department of the Treasury, Internal Revenue Service Center, Austin, TX 73301-0215, on or before the due date for filing Form 1040NR or Form 1040NR-EZ. 2010 online tax filing The due date for filing is discussed in chapter 7. 2010 online tax filing   If you do not file the required statement as explained above, you cannot claim that you have a closer connection to a foreign country or countries. 2010 online tax filing This does not apply if you can show by clear and convincing evidence that you took reasonable actions to become aware of the requirements for filing the statement and significant steps to comply with those requirements. 2010 online tax filing Nonresident Spouse Treated as a Resident If, at the end of your tax year, you are married and one spouse is a U. 2010 online tax filing S. 2010 online tax filing citizen or a resident alien and the other spouse is a nonresident alien, you can choose to treat the nonresident spouse as a U. 2010 online tax filing S. 2010 online tax filing resident. 2010 online tax filing This includes situations in which one spouse is a nonresident alien at the beginning of the tax year, but a resident alien at the end of the year, and the other spouse is a nonresident alien at the end of the year. 2010 online tax filing If you make this choice, you and your spouse are treated for income tax purposes as residents for your entire tax year. 2010 online tax filing Neither you nor your spouse can claim under any tax treaty not to be a U. 2010 online tax filing S. 2010 online tax filing resident. 2010 online tax filing You are both taxed on worldwide income. 2010 online tax filing You must file a joint income tax return for the year you make the choice, but you and your spouse can file joint or separate returns in later years. 2010 online tax filing If you file a joint return under this provision, the special instructions and restrictions for dual-status taxpayers in chapter 6 do not apply to you. 2010 online tax filing Example. 2010 online tax filing Bob and Sharon Williams are married and both are nonresident aliens at the beginning of the year. 2010 online tax filing In June, Bob became a resident alien and remained a resident for the rest of the year. 2010 online tax filing Bob and Sharon both choose to be treated as resident aliens by attaching a statement to their joint return. 2010 online tax filing Bob and Sharon must file a joint return for the year they make the choice, but they can file either joint or separate returns for later years. 2010 online tax filing How To Make the Choice Attach a statement, signed by both spouses, to your joint return for the first tax year for which the choice applies. 2010 online tax filing It should contain the following information. 2010 online tax filing A declaration that one spouse was a nonresident alien and the other spouse a U. 2010 online tax filing S. 2010 online tax filing citizen or resident alien on the last day of your tax year, and that you choose to be treated as U. 2010 online tax filing S. 2010 online tax filing residents for the entire tax year. 2010 online tax filing The name, address, and identification number of each spouse. 2010 online tax filing (If one spouse died, include the name and address of the person making the choice for the deceased spouse. 2010 online tax filing ) Amended return. 2010 online tax filing   You generally make this choice when you file your joint return. 2010 online tax filing However, you can also make the choice by filing a joint amended return on Form 1040X. 2010 online tax filing Attach Form 1040, Form 1040A, or Form 1040EZ and print “Amended” across the top of the corrected return. 2010 online tax filing If you make the choice with an amended return, you and your spouse must also amend any returns that you may have filed after the year for which you made the choice. 2010 online tax filing   You generally must file the amended joint return within 3 years from the date you filed your original U. 2010 online tax filing S. 2010 online tax filing income tax return or 2 years from the date you paid your income tax for that year, whichever is later. 2010 online tax filing Suspending the Choice The choice to be treated as a resident alien is suspended for any tax year (after the tax year you made the choice) if neither spouse is a U. 2010 online tax filing S. 2010 online tax filing citizen or resident alien at any time during the tax year. 2010 online tax filing This means each spouse must file a separate return as a nonresident alien for that year if either meets the filing requirements for nonresident aliens discussed in chapter 7. 2010 online tax filing Example. 2010 online tax filing Dick Brown was a resident alien on December 31, 2010, and married to Judy, a nonresident alien. 2010 online tax filing They chose to treat Judy as a resident alien and filed joint 2010 and 2011 income tax returns. 2010 online tax filing On January 10, 2012, Dick became a nonresident alien. 2010 online tax filing Judy had remained a nonresident alien throughout the period. 2010 online tax filing Dick and Judy could have filed joint or separate returns for 2012 because Dick was a resident alien for part of that year. 2010 online tax filing However, because neither Dick nor Judy is a resident alien at any time during 2013, their choice is suspended for that year. 2010 online tax filing If either meets the filing requirements for nonresident aliens discussed in chapter 7, they must file separate returns as nonresident aliens for 2013. 2010 online tax filing If Dick becomes a resident alien again in 2014, their choice is no longer suspended. 2010 online tax filing Ending the Choice Once made, the choice to be treated as a resident applies to all later years unless suspended (as explained earlier under Suspending the Choice ) or ended in one of the following ways. 2010 online tax filing If the choice is ended in one of the following ways, neither spouse can make this choice in any later tax year. 2010 online tax filing Revocation. 2010 online tax filing Either spouse can revoke the choice for any tax year, provided he or she makes the revocation by the due date for filing the tax return for that tax year. 2010 online tax filing The spouse who revokes the choice must attach a signed statement declaring that the choice is being revoked. 2010 online tax filing The statement must include the name, address, and identification number of each spouse. 2010 online tax filing (If one spouse dies, include the name and address of the person who is revoking the choice for the deceased spouse. 2010 online tax filing ) The statement also must include a list of any states, foreign countries, and possessions that have community property laws in which either spouse is domiciled or where real property is located from which either spouse receives income. 2010 online tax filing File the statement as follows. 2010 online tax filing If the spouse revoking the choice must file a return, attach the statement to the return for the first year the revocation applies. 2010 online tax filing If the spouse revoking the choice does not have to file a return, but does file a return (for example, to obtain a refund), attach the statement to the return. 2010 online tax filing If the spouse revoking the choice does not have to file a return and does not file a claim for refund, send the statement to the Internal Revenue Service Center where you filed the last joint return. 2010 online tax filing Death. 2010 online tax filing The death of either spouse ends the choice, beginning with the first tax year following the year the spouse died. 2010 online tax filing However, if the surviving spouse is a U. 2010 online tax filing S. 2010 online tax filing citizen or resident and is entitled to the joint tax rates as a surviving spouse, the choice will not end until the close of the last year for which these joint rates may be used. 2010 online tax filing If both spouses die in the same tax year, the choice ends on the first day after the close of the tax year in which the spouses died. 2010 online tax filing Legal separation. 2010 online tax filing A legal separation under a decree of divorce or separate maintenance ends the choice as of the beginning of the tax year in which the legal separation occurs. 2010 online tax filing Inadequate records. 2010 online tax filing The Internal Revenue Service can end the choice for any tax year that either spouse has failed to keep adequate books, records, and other information necessary to determine the correct income tax liability, or to provide adequate access to those records. 2010 online tax filing Aliens From American Samoa or Puerto Rico If you are a nonresident alien in the United States and a bona fide resident of American Samoa or Puerto Rico during the entire tax year, you are taxed, with certain exceptions, according to the rules for resident aliens of the United States. 2010 online tax filing For more information, see Bona Fide Residents of American Samoa or Puerto Rico in chapter 5. 2010 online tax filing If you are a nonresident alien from American Samoa or Puerto Rico who does not qualify as a bona fide resident of American Samoa or Puerto Rico for the entire tax year, you are taxed as a nonresident alien. 2010 online tax filing Resident aliens who formerly were bona fide residents of American Samoa or Puerto Rico are taxed according to the rules for resident aliens. 2010 online tax filing Prev  Up  Next   Home   More Online Publications
Print - Click this link to Print this page

Helpful resources: Publications, articles, YouTube videos and other identity theft related outreach

YouTube housed videos related to identity theft

Podcasts

Fact Sheets

  • FS-2013-4, IRS Criminal Investigation efforts is available on IRS fact sheet
  • FS-2013-3, Tips for Taxpayers, Victims about Identity Theft and Tax Returns
  • FS-2013-2, IRS Combats Identity Theft and Refund Fraud on Many Fronts
  • FS-2012-7, Protect Yourself from Identity Theft
  • FS-2008-09, Identity Theft E-mail Scams a Growing Problem

Publications

Press Releases

  • IR-2012-29 - Tax Scam Warning: Beware of Phony Refund Scheme Abusing Popular College Tax Credit; Senior Citizens, Working Families and Church Members Are Targets
  • IR-2012-23 - IRS Releases the Dirty Dozen Tax Scams for 2012
  • IR-2011-73 - IRS Urges Taxpayers to Avoid Becoming Victims of Tax Scams
  • IR-2009-71 - IRS Alerts Public to New Identity Theft Scams

Tax Tips

  • 2012-03 - Seven Tips to Help Taxpayers Avoid Phony Refund Schemes Abusing Popular College Tax Credit
  • 2012-02 - Dirty Dozen Tax Scams
  • 2012-01 - Top Tips Every Taxpayer Should Know about Identity Theft
  • 2012-08 - Don’t be Scammed by Cyber Criminals

Additional IRS.gov resources

  • IR-2013-17, IRS Intensifies National Crackdown on Identity Theft; Part of Wider Effort to Protect Taxpayers, Prevent Refund Fraud
  • Taxpayer Guide to Identity Theft: One-page guide for identity theft victims
  • How to report and identify phishing, email scams and bogus IRS Web sites.
  • If you have tried to resolve a tax problem with the IRS and are still experiencing economic harm, you may be eligible for Taxpayer Advocate Service assistance.
  • Internal Revenue Manual 10.5.3 (Identity Protection Program) - Procedural guidance on issues related to identity theft
  • If you do not prepare your own return, be careful in choosing your tax return preparer.
  • Having trouble downloading or viewing a PDF?

 


Identity protection home page

Page Last Reviewed or Updated: 06-Dec-2013

The 2010 Online Tax Filing

2010 online tax filing 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. 2010 online tax filing Appendix A — Summary Record of Traditional IRA(s) for 2013 and Worksheet for Determining Required Minimum Distributions. 2010 online tax filing Appendix B — Worksheets you use if you receive social security benefits and are subject to the IRA deduction phaseout rules. 2010 online tax filing A filled-in example is included. 2010 online tax filing Worksheet 1, Computation of Modified AGI. 2010 online tax filing Worksheet 2, Computation of Traditional IRA Deduction for 2013. 2010 online tax filing Worksheet 3, Computation of Taxable Social Security Benefits. 2010 online tax filing Comprehensive Example and completed worksheets. 2010 online tax filing Appendix C — Life Expectancy Tables. 2010 online tax filing 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. 2010 online tax filing Table I (Single Life Expectancy). 2010 online tax filing Table II (Joint Life and Last Survivor Expectancy). 2010 online tax filing Table III (Uniform Lifetime). 2010 online tax filing Appendix A. 2010 online tax filing Summary Record of Traditional IRA(s) for 2013   Name ______________________________________ I was □ covered □ not covered by my employer's retirement plan during the year. 2010 online tax filing 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. 2010 online tax filing         2. 2010 online tax filing         3. 2010 online tax filing         4. 2010 online tax filing         5. 2010 online tax filing         6. 2010 online tax filing         7. 2010 online tax filing         8. 2010 online tax filing         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. 2010 online tax filing             2. 2010 online tax filing             3. 2010 online tax filing             4. 2010 online tax filing             5. 2010 online tax filing             6. 2010 online tax filing             7. 2010 online tax filing             8. 2010 online tax filing             Total               Basis of all traditional IRAs for 2013 and earlier years (from Form 8606, line 14) $ Note. 2010 online tax filing You should keep copies of your income tax return, and Forms W-2, 8606, and 5498. 2010 online tax filing Appendix A. 2010 online tax filing (Continued) Worksheet for Determining Required Minimum Distributions 1. 2010 online tax filing Age 70½ 71½ 72½ 73½ 74½ 2. 2010 online tax filing Year age was reached           3. 2010 online tax filing Value of IRA at the close of business on  December 31 of the year immediately prior to the year on line 21           4. 2010 online tax filing Distribution period from Table III or life expectancy  from Life Expectancy Table I or Table II2           5. 2010 online tax filing Required distribution (divide line 3 by line 4)3                         1. 2010 online tax filing Age 75½ 76½ 77½ 78½ 79½ 2. 2010 online tax filing Year age was reached           3. 2010 online tax filing Value of IRA at the close of business on  December 31 of the year immediately prior to the year on line 21           4. 2010 online tax filing Distribution period from Table III or life expectancy from Life Expectancy Table I or Table II2           5. 2010 online tax filing Required distribution (divide line 3 by line 4)3                         1. 2010 online tax filing Age 80½ 81½ 82½ 83½ 84½ 2. 2010 online tax filing Year age was reached           3. 2010 online tax filing Value of IRA at the close of business on  December 31 of the year immediately prior to the year on line 21           4. 2010 online tax filing Distribution period from Table III or life expectancy from Life Expectancy Table I or Table II2           5. 2010 online tax filing Required distribution (divide line 3 by line 4)3                         1. 2010 online tax filing Age 85½ 86½ 87½ 88½ 89½ 2. 2010 online tax filing Year age was reached           3. 2010 online tax filing Value of IRA at the close of business on  December 31 of the year immediately prior to the year on line 21           4. 2010 online tax filing Distribution period from Table III or life expectancy from Life Expectancy Table I or Table II2           5. 2010 online tax filing 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. 2010 online tax filing 2Use the appropriate life expectancy or distribution period for each year and for each IRA. 2010 online tax filing 3If you have more than one IRA, you must withdraw an amount equal to the total of the required distributions figured for each IRA. 2010 online tax filing You can, however, withdraw the total from one IRA or from more than one IRA. 2010 online tax filing Appendix B. 2010 online tax filing 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. 2010 online tax filing (See Are You Covered by an Employer Plan? in chapter 1. 2010 online tax filing )  Use Worksheet 1 to figure your modified adjusted gross income. 2010 online tax filing This amount is needed in the computation of your IRA deduction, if any, which is figured using Worksheet 2. 2010 online tax filing   The IRA deduction figured using Worksheet 2 is entered on your tax return. 2010 online tax filing Worksheet 1 Computation of Modified AGI (For use only by taxpayers who receive social security benefits)   Filing Status — Check only one box:  □ A. 2010 online tax filing Married filing jointly  □ B. 2010 online tax filing Single, Head of Household, Qualifying Widow(er), or Married filing separately and  lived apart from your spouse during the entire year  □ C. 2010 online tax filing Married filing separately and lived with your spouse at any time during the year     1. 2010 online tax filing 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. 2010 online tax filing )  1. 2010 online tax filing   2. 2010 online tax filing Enter the amount in box 5 of all Forms SSA-1099 and Forms RRB-1099  2. 2010 online tax filing   3. 2010 online tax filing Enter one-half of line 2  3. 2010 online tax filing   4. 2010 online tax filing Enter the amount of any foreign earned income exclusion, foreign housing exclusion, U. 2010 online tax filing S. 2010 online tax filing 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. 2010 online tax filing   5. 2010 online tax filing Enter the amount of any tax-exempt interest reported on line 8b of Form 1040 or 1040A  5. 2010 online tax filing   6. 2010 online tax filing Add lines 1, 3, 4, and 5  6. 2010 online tax filing   7. 2010 online tax filing Enter the amount listed below for your filing status. 2010 online tax filing $32,000 if you checked box A above. 2010 online tax filing $25,000 if you checked box B above. 2010 online tax filing $0 if you checked box C above. 2010 online tax filing  7. 2010 online tax filing   8. 2010 online tax filing Subtract line 7 from line 6. 2010 online tax filing If zero or less, enter -0- on this line  8. 2010 online tax filing   9. 2010 online tax filing If line 8 is zero, skip to line 17, enter -0-, and continue with line 18. 2010 online tax filing   If line 8 is more than zero, enter the amount listed below for your filing status. 2010 online tax filing $12,000 if you checked box A above. 2010 online tax filing $9,000 if you checked box B above. 2010 online tax filing $0 if you checked box C above  9. 2010 online tax filing   10. 2010 online tax filing Subtract line 9 from line 8. 2010 online tax filing If zero or less, enter -0-  10. 2010 online tax filing   11. 2010 online tax filing Enter the smaller of line 8 or line 9  11. 2010 online tax filing   12. 2010 online tax filing Enter one-half of line 11  12. 2010 online tax filing   13. 2010 online tax filing Enter the smaller of line 3 or line 12  13. 2010 online tax filing   14. 2010 online tax filing Multiply line 10 by . 2010 online tax filing 85. 2010 online tax filing If line 10 is zero, enter -0-  14. 2010 online tax filing   15. 2010 online tax filing Add lines 13 and 14  15. 2010 online tax filing   16. 2010 online tax filing Multiply line 2 by . 2010 online tax filing 85  16. 2010 online tax filing   17. 2010 online tax filing Taxable benefits to be included in modified AGI for traditional IRA deduction purposes. 2010 online tax filing  Enter the smaller of line 15 or line 16  17. 2010 online tax filing   18. 2010 online tax filing 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. 2010 online tax filing   19. 2010 online tax filing Modified AGI for determining your reduced traditional IRA deduction — add lines 1, 17, and 18. 2010 online tax filing Enter here and on line 2 of Worksheet 2, next  19. 2010 online tax filing   Appendix B. 2010 online tax filing (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 . 2010 online tax filing . 2010 online tax filing . 2010 online tax filing AND your modified AGI is over . 2010 online tax filing . 2010 online tax filing . 2010 online tax filing THEN enter on line 1 below . 2010 online tax filing . 2010 online tax filing . 2010 online tax filing                 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. 2010 online tax filing Skip this worksheet, proceed to Worksheet 3, and enter your IRA deduction on line 2 of Worksheet 3. 2010 online tax filing  **If you did not live with your spouse at any time during the year, consider your filing status as single. 2010 online tax filing  Note. 2010 online tax filing If you were married and you or your spouse worked and you both contributed to IRAs, figure the deduction for each of you separately. 2010 online tax filing               1. 2010 online tax filing Enter the applicable amount from above 1. 2010 online tax filing   2. 2010 online tax filing Enter your modified AGI from Worksheet 1, line 19 2. 2010 online tax filing     Note. 2010 online tax filing If line 2 is equal to or more than the amount on line 1, stop here; your traditional IRA contributions are not deductible. 2010 online tax filing Proceed to Worksheet 3. 2010 online tax filing     3. 2010 online tax filing Subtract line 2 from line 1 3. 2010 online tax filing   4. 2010 online tax filing Multiply line 3 by the percentage below that applies to you. 2010 online tax filing If the result is not a multiple of $10, round it to the next highest multiple of $10. 2010 online tax filing (For example, $611. 2010 online tax filing 40 is rounded to $620. 2010 online tax filing ) However, if the result is less than $200, enter $200. 2010 online tax filing       Married filing jointly or qualifying widow(er) and you are covered by an employer plan, multiply line 3 by 27. 2010 online tax filing 5%  (. 2010 online tax filing 275) (by 32. 2010 online tax filing 5% (. 2010 online tax filing 325) if you are age 50 or older). 2010 online tax filing All others, multiply line 3 by 55% (. 2010 online tax filing 55) (by 65% (. 2010 online tax filing 65) if you are age 50 or older). 2010 online tax filing 4. 2010 online tax filing   5. 2010 online tax filing 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). 2010 online tax filing 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. 2010 online tax filing   6. 2010 online tax filing 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. 2010 online tax filing   7. 2010 online tax filing Deduction. 2010 online tax filing Compare lines 4, 5, and 6. 2010 online tax filing Enter the smallest amount here (or a smaller amount if you choose). 2010 online tax filing Enter this amount on the Form 1040 or 1040A line for your IRA. 2010 online tax filing (If the amount on line 6 is more than the amount on line 7, complete line 8. 2010 online tax filing ) 7. 2010 online tax filing   8. 2010 online tax filing Nondeductible contributions. 2010 online tax filing Subtract line 7 from line 5 or 6, whichever is smaller. 2010 online tax filing Enter the result here and on line 1 of your Form 8606, Nondeductible IRAs. 2010 online tax filing 8. 2010 online tax filing   Appendix B. 2010 online tax filing (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. 2010 online tax filing Married filing jointly                   □ B. 2010 online tax filing Single, Head of Household, Qualifying Widow(er), or Married filing separately  and lived apart from your spouse during the entire year                   □ C. 2010 online tax filing Married filing separately and lived with your spouse at any time during the  year             1. 2010 online tax filing 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. 2010 online tax filing ) 1. 2010 online tax filing   2. 2010 online tax filing Deduction(s) from line 7 of Worksheet(s) 2 2. 2010 online tax filing   3. 2010 online tax filing Subtract line 2 from line 1 3. 2010 online tax filing   4. 2010 online tax filing Enter amount in box 5 of all Forms SSA-1099 and Forms RRB-1099 4. 2010 online tax filing   5. 2010 online tax filing Enter one-half of line 4 5. 2010 online tax filing   6. 2010 online tax filing Enter the amount of any foreign earned income exclusion, foreign housing exclusion, exclusion of income from U. 2010 online tax filing S. 2010 online tax filing 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. 2010 online tax filing   7. 2010 online tax filing Enter the amount of any tax-exempt interest reported on line 8b of Form 1040 or 1040A 7. 2010 online tax filing   8. 2010 online tax filing Add lines 3, 5, 6, and 7 8. 2010 online tax filing   9. 2010 online tax filing Enter the amount listed below for your filing status. 2010 online tax filing $32,000 if you checked box A above. 2010 online tax filing $25,000 if you checked box B above. 2010 online tax filing $0 if you checked box C above. 2010 online tax filing 9. 2010 online tax filing   10. 2010 online tax filing Subtract line 9 from line 8. 2010 online tax filing If zero or less, enter -0- on this line. 2010 online tax filing 10. 2010 online tax filing   11. 2010 online tax filing If line 10 is zero, stop here. 2010 online tax filing None of your social security benefits are taxable. 2010 online tax filing  If line 10 is more than zero, enter the amount listed below for your filing status. 2010 online tax filing $12,000 if you checked box A above. 2010 online tax filing $9,000 if you checked box B above. 2010 online tax filing $0 if you checked box C above. 2010 online tax filing 11. 2010 online tax filing   12. 2010 online tax filing Subtract line 11 from line 10. 2010 online tax filing If zero or less, enter -0- 12. 2010 online tax filing   13. 2010 online tax filing Enter the smaller of line 10 or line 11 13. 2010 online tax filing   14. 2010 online tax filing Enter one-half of line 13 . 2010 online tax filing 14. 2010 online tax filing   15. 2010 online tax filing Enter the smaller of line 5 or line 14 15. 2010 online tax filing   16. 2010 online tax filing Multiply line 12 by . 2010 online tax filing 85. 2010 online tax filing If line 12 is zero, enter -0- 16. 2010 online tax filing   17. 2010 online tax filing Add lines 15 and 16 17. 2010 online tax filing   18. 2010 online tax filing Multiply line 4 by . 2010 online tax filing 85 18. 2010 online tax filing   19. 2010 online tax filing Taxable social security benefits. 2010 online tax filing Enter the smaller of line 17 or line 18 19. 2010 online tax filing   Appendix B. 2010 online tax filing (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. 2010 online tax filing He is 65 years old and had 2013 wages of $89,500. 2010 online tax filing His wife did not work in 2013. 2010 online tax filing He also received social security benefits of $12,000 and made a $6,000 contribution to his traditional IRA for the year. 2010 online tax filing He had no foreign income, no tax-exempt interest, and no adjustments to income on lines 23 through 36 on his Form 1040. 2010 online tax filing He participated in a section 401(k) retirement plan at work. 2010 online tax filing  John completes worksheets 1 and 2. 2010 online tax filing Worksheet 2 shows that his 2013 IRA deduction is $4,980. 2010 online tax filing 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). 2010 online tax filing  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. 2010 online tax filing Worksheet 1 Computation of Modified AGI (For use only by taxpayers who receive social security benefits)   Filing Status — Check only one box:  ☑ A. 2010 online tax filing Married filing jointly  □ B. 2010 online tax filing Single, Head of Household, Qualifying Widow(er), or Married filing separately and lived apart from your spouse during the entire year  □ C. 2010 online tax filing Married filing separately and lived with your spouse at any time during the year     1. 2010 online tax filing 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. 2010 online tax filing ) 1. 2010 online tax filing 89,500 2. 2010 online tax filing Enter the amount in box 5 of all Forms SSA-1099 and Forms RRB-1099 2. 2010 online tax filing 12,000 3. 2010 online tax filing Enter one-half of line 2 3. 2010 online tax filing 6,000 4. 2010 online tax filing Enter the amount of any foreign earned income exclusion, foreign housing exclusion, U. 2010 online tax filing S. 2010 online tax filing 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. 2010 online tax filing 0 5. 2010 online tax filing Enter the amount of any tax-exempt interest reported on line 8b of Form 1040 or 1040A 5. 2010 online tax filing 0 6. 2010 online tax filing Add lines 1, 3, 4, and 5 6. 2010 online tax filing 95,500 7. 2010 online tax filing Enter the amount listed below for your filing status. 2010 online tax filing $32,000 if you checked box A above. 2010 online tax filing $25,000 if you checked box B above. 2010 online tax filing $0 if you checked box C above. 2010 online tax filing 7. 2010 online tax filing 32,000 8. 2010 online tax filing Subtract line 7 from line 6. 2010 online tax filing If zero or less, enter -0- on this line 8. 2010 online tax filing 63,500 9. 2010 online tax filing If line 8 is zero, skip to line 17, enter -0-, and continue with line 18. 2010 online tax filing   If line 8 is more than zero, enter the amount listed below for your filing status. 2010 online tax filing $12,000 if you checked box A above. 2010 online tax filing $9,000 if you checked box B above. 2010 online tax filing $0 if you checked box C above 9. 2010 online tax filing 12,000 10. 2010 online tax filing Subtract line 9 from line 8. 2010 online tax filing If zero or less, enter -0- 10. 2010 online tax filing 51,500 11. 2010 online tax filing Enter the smaller of line 8 or line 9 11. 2010 online tax filing 12,000 12. 2010 online tax filing Enter one-half of line 11 12. 2010 online tax filing 6,000 13. 2010 online tax filing Enter the smaller of line 3 or line 12 13. 2010 online tax filing 6,000 14. 2010 online tax filing Multiply line 10 by . 2010 online tax filing 85. 2010 online tax filing If line 10 is zero, enter -0- 14. 2010 online tax filing 43,775 15. 2010 online tax filing Add lines 13 and 14 15. 2010 online tax filing 49,775 16. 2010 online tax filing Multiply line 2 by . 2010 online tax filing 85 16. 2010 online tax filing 10,200 17. 2010 online tax filing Taxable benefits to be included in modified AGI for traditional IRA deduction purposes. 2010 online tax filing  Enter the smaller of line 15 or line 16 17. 2010 online tax filing 10,200 18. 2010 online tax filing 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. 2010 online tax filing 0 19. 2010 online tax filing Modified AGI for determining your reduced traditional IRA deduction — add lines 1, 17, and 18. 2010 online tax filing Enter here and on line 2 of Worksheet 2, next 19. 2010 online tax filing 99,700 Appendix B. 2010 online tax filing (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 . 2010 online tax filing . 2010 online tax filing . 2010 online tax filing AND your modified AGI is over . 2010 online tax filing . 2010 online tax filing . 2010 online tax filing THEN enter on line 1 below . 2010 online tax filing . 2010 online tax filing . 2010 online tax filing                 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. 2010 online tax filing Skip this worksheet, proceed to Worksheet 3, and enter your IRA deduction on line 2 of Worksheet 3. 2010 online tax filing  **If you did not live with your spouse at any time during the year, consider your filing status as single. 2010 online tax filing  Note. 2010 online tax filing If you were married and you or your spouse worked and you both contributed to IRAs, figure the deduction for each of you separately. 2010 online tax filing               1. 2010 online tax filing Enter the applicable amount from above 1. 2010 online tax filing 115,000 2. 2010 online tax filing Enter your modified AGI from Worksheet 1, line 19 2. 2010 online tax filing 99,700   Note. 2010 online tax filing If line 2 is equal to or more than the amount on line 1, stop here; your traditional IRA contributions are not deductible. 2010 online tax filing Proceed to Worksheet 3. 2010 online tax filing     3. 2010 online tax filing Subtract line 2 from line 1 3. 2010 online tax filing 15,300 4. 2010 online tax filing Multiply line 3 by the percentage below that applies to you. 2010 online tax filing If the result is not a multiple of $10, round it to the next highest multiple of $10. 2010 online tax filing (For example, $611. 2010 online tax filing 40 is rounded to $620. 2010 online tax filing ) However, if the result is less than $200, enter $200. 2010 online tax filing       Married filing jointly or qualifying widow(er) and you are covered by an employer plan, multiply line 3 by 27. 2010 online tax filing 5%  (. 2010 online tax filing 275) (by 32. 2010 online tax filing 5% (. 2010 online tax filing 325) if you are age 50 or older). 2010 online tax filing All others, multiply line 3 by 55% (. 2010 online tax filing 55) (by 65% (. 2010 online tax filing 65) if you are age 50 or older). 2010 online tax filing 4. 2010 online tax filing 4,980 5. 2010 online tax filing 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). 2010 online tax filing 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. 2010 online tax filing 89,500 6. 2010 online tax filing 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. 2010 online tax filing 6,000 7. 2010 online tax filing Deduction. 2010 online tax filing Compare lines 4, 5, and 6. 2010 online tax filing Enter the smallest amount here (or a smaller amount if you choose). 2010 online tax filing Enter this amount on the Form 1040 or 1040A line for your IRA. 2010 online tax filing (If the amount on line 6 is more than the amount on line 7, complete line 8. 2010 online tax filing ) 7. 2010 online tax filing 4,980 8. 2010 online tax filing Nondeductible contributions. 2010 online tax filing Subtract line 7 from line 5 or 6, whichever is smaller. 2010 online tax filing Enter the result here and on line 1 of your Form 8606, Nondeductible IRAs. 2010 online tax filing 8. 2010 online tax filing 1,020 Appendix B. 2010 online tax filing (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. 2010 online tax filing Married filing jointly                   □ B. 2010 online tax filing Single, Head of Household, Qualifying Widow(er), or Married filing separately  and lived apart from your spouse during the entire year                   □ C. 2010 online tax filing Married filing separately and lived with your spouse at any time during the  year             1. 2010 online tax filing 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. 2010 online tax filing ) 1. 2010 online tax filing 89,500 2. 2010 online tax filing Deduction(s) from line 7 of Worksheet(s) 2 2. 2010 online tax filing 4,980 3. 2010 online tax filing Subtract line 2 from line 1 3. 2010 online tax filing 84,520 4. 2010 online tax filing Enter amount in box 5 of all Forms SSA-1099 and Forms RRB-1099 4. 2010 online tax filing 12,000 5. 2010 online tax filing Enter one-half of line 4 5. 2010 online tax filing 6,000 6. 2010 online tax filing Enter the amount of any foreign earned income exclusion, foreign housing exclusion, exclusion of income from U. 2010 online tax filing S. 2010 online tax filing 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. 2010 online tax filing 0 7. 2010 online tax filing Enter the amount of any tax-exempt interest reported on line 8b of Form 1040 or 1040A 7. 2010 online tax filing 0 8. 2010 online tax filing Add lines 3, 5, 6, and 7 8. 2010 online tax filing 90,520 9. 2010 online tax filing Enter the amount listed below for your filing status. 2010 online tax filing $32,000 if you checked box A above. 2010 online tax filing $25,000 if you checked box B above. 2010 online tax filing $0 if you checked box C above. 2010 online tax filing 9. 2010 online tax filing 32,000 10. 2010 online tax filing Subtract line 9 from line 8. 2010 online tax filing If zero or less, enter -0- on this line. 2010 online tax filing 10. 2010 online tax filing 58,520 11. 2010 online tax filing If line 10 is zero, stop here. 2010 online tax filing None of your social security benefits are taxable. 2010 online tax filing  If line 10 is more than zero, enter the amount listed below for your filing status. 2010 online tax filing $12,000 if you checked box A above. 2010 online tax filing $9,000 if you checked box B above. 2010 online tax filing $0 if you checked box C above. 2010 online tax filing 11. 2010 online tax filing 12,000 12. 2010 online tax filing Subtract line 11 from line 10. 2010 online tax filing If zero or less, enter -0- 12. 2010 online tax filing 46,520 13. 2010 online tax filing Enter the smaller of line 10 or line 11 13. 2010 online tax filing 12,000 14. 2010 online tax filing Enter one-half of line 13 . 2010 online tax filing 14. 2010 online tax filing 6,000 15. 2010 online tax filing Enter the smaller of line 5 or line 14 15. 2010 online tax filing 6,000 16. 2010 online tax filing Multiply line 12 by . 2010 online tax filing 85. 2010 online tax filing If line 12 is zero, enter -0- 16. 2010 online tax filing 39,542 17. 2010 online tax filing Add lines 15 and 16 17. 2010 online tax filing 45,542 18. 2010 online tax filing Multiply line 4 by . 2010 online tax filing 85 18. 2010 online tax filing 10,200 19. 2010 online tax filing Taxable social security benefits. 2010 online tax filing Enter the smaller of line 17 or line 18 19. 2010 online tax filing 10,200 Appendix C. 2010 online tax filing Life Expectancy Tables   Table I (Single Life Expectancy) (For Use by Beneficiaries)         Age Life Expectancy Age Life Expectancy 0 82. 2010 online tax filing 4 28 55. 2010 online tax filing 3 1 81. 2010 online tax filing 6 29 54. 2010 online tax filing 3 2 80. 2010 online tax filing 6 30 53. 2010 online tax filing 3 3 79. 2010 online tax filing 7 31 52. 2010 online tax filing 4 4 78. 2010 online tax filing 7 32 51. 2010 online tax filing 4 5 77. 2010 online tax filing 7 33 50. 2010 online tax filing 4 6 76. 2010 online tax filing 7 34 49. 2010 online tax filing 4 7 75. 2010 online tax filing 8 35 48. 2010 online tax filing 5 8 74. 2010 online tax filing 8 36 47. 2010 online tax filing 5 9 73. 2010 online tax filing 8 37 46. 2010 online tax filing 5 10 72. 2010 online tax filing 8 38 45. 2010 online tax filing 6 11 71. 2010 online tax filing 8 39 44. 2010 online tax filing 6 12 70. 2010 online tax filing 8 40 43. 2010 online tax filing 6 13 69. 2010 online tax filing 9 41 42. 2010 online tax filing 7 14 68. 2010 online tax filing 9 42 41. 2010 online tax filing 7 15 67. 2010 online tax filing 9 43 40. 2010 online tax filing 7 16 66. 2010 online tax filing 9 44 39. 2010 online tax filing 8 17 66. 2010 online tax filing 0 45 38. 2010 online tax filing 8 18 65. 2010 online tax filing 0 46 37. 2010 online tax filing 9 19 64. 2010 online tax filing 0 47 37. 2010 online tax filing 0 20 63. 2010 online tax filing 0 48 36. 2010 online tax filing 0 21 62. 2010 online tax filing 1 49 35. 2010 online tax filing 1 22 61. 2010 online tax filing 1 50 34. 2010 online tax filing 2 23 60. 2010 online tax filing 1 51 33. 2010 online tax filing 3 24 59. 2010 online tax filing 1 52 32. 2010 online tax filing 3 25 58. 2010 online tax filing 2 53 31. 2010 online tax filing 4 26 57. 2010 online tax filing 2 54 30. 2010 online tax filing 5 27 56. 2010 online tax filing 2 55 29. 2010 online tax filing 6 Appendix C. 2010 online tax filing (Continued)   Table I (Single Life Expectancy) (For Use by Beneficiaries)         Age Life Expectancy Age Life Expectancy 56 28. 2010 online tax filing 7 84 8. 2010 online tax filing 1 57 27. 2010 online tax filing 9 85 7. 2010 online tax filing 6 58 27. 2010 online tax filing 0 86 7. 2010 online tax filing 1 59 26. 2010 online tax filing 1 87 6. 2010 online tax filing 7 60 25. 2010 online tax filing 2 88 6. 2010 online tax filing 3 61 24. 2010 online tax filing 4 89 5. 2010 online tax filing 9 62 23. 2010 online tax filing 5 90 5. 2010 online tax filing 5 63 22. 2010 online tax filing 7 91 5. 2010 online tax filing 2 64 21. 2010 online tax filing 8 92 4. 2010 online tax filing 9 65 21. 2010 online tax filing 0 93 4. 2010 online tax filing 6 66 20. 2010 online tax filing 2 94 4. 2010 online tax filing 3 67 19. 2010 online tax filing 4 95 4. 2010 online tax filing 1 68 18. 2010 online tax filing 6 96 3. 2010 online tax filing 8 69 17. 2010 online tax filing 8 97 3. 2010 online tax filing 6 70 17. 2010 online tax filing 0 98 3. 2010 online tax filing 4 71 16. 2010 online tax filing 3 99 3. 2010 online tax filing 1 72 15. 2010 online tax filing 5 100 2. 2010 online tax filing 9 73 14. 2010 online tax filing 8 101 2. 2010 online tax filing 7 74 14. 2010 online tax filing 1 102 2. 2010 online tax filing 5 75 13. 2010 online tax filing 4 103 2. 2010 online tax filing 3 76 12. 2010 online tax filing 7 104 2. 2010 online tax filing 1 77 12. 2010 online tax filing 1 105 1. 2010 online tax filing 9 78 11. 2010 online tax filing 4 106 1. 2010 online tax filing 7 79 10. 2010 online tax filing 8 107 1. 2010 online tax filing 5 80 10. 2010 online tax filing 2 108 1. 2010 online tax filing 4 81 9. 2010 online tax filing 7 109 1. 2010 online tax filing 2 82 9. 2010 online tax filing 1 110 1. 2010 online tax filing 1 83 8. 2010 online tax filing 6 111 and over 1. 2010 online tax filing 0 Appendix C. 2010 online tax filing 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. 2010 online tax filing 1 69. 2010 online tax filing 6 69. 2010 online tax filing 1 68. 2010 online tax filing 7 68. 2010 online tax filing 3 67. 2010 online tax filing 9 67. 2010 online tax filing 5 67. 2010 online tax filing 2 66. 2010 online tax filing 9 66. 2010 online tax filing 6 21 69. 2010 online tax filing 6 69. 2010 online tax filing 1 68. 2010 online tax filing 6 68. 2010 online tax filing 2 67. 2010 online tax filing 7 67. 2010 online tax filing 3 66. 2010 online tax filing 9 66. 2010 online tax filing 6 66. 2010 online tax filing 2 65. 2010 online tax filing 9 22 69. 2010 online tax filing 1 68. 2010 online tax filing 6 68. 2010 online tax filing 1 67. 2010 online tax filing 6 67. 2010 online tax filing 2 66. 2010 online tax filing 7 66. 2010 online tax filing 3 65. 2010 online tax filing 9 65. 2010 online tax filing 6 65. 2010 online tax filing 2 23 68. 2010 online tax filing 7 68. 2010 online tax filing 2 67. 2010 online tax filing 6 67. 2010 online tax filing 1 66. 2010 online tax filing 6 66. 2010 online tax filing 2 65. 2010 online tax filing 7 65. 2010 online tax filing 3 64. 2010 online tax filing 9 64. 2010 online tax filing 6 24 68. 2010 online tax filing 3 67. 2010 online tax filing 7 67. 2010 online tax filing 2 66. 2010 online tax filing 6 66. 2010 online tax filing 1 65. 2010 online tax filing 6 65. 2010 online tax filing 2 64. 2010 online tax filing 7 64. 2010 online tax filing 3 63. 2010 online tax filing 9 25 67. 2010 online tax filing 9 67. 2010 online tax filing 3 66. 2010 online tax filing 7 66. 2010 online tax filing 2 65. 2010 online tax filing 6 65. 2010 online tax filing 1 64. 2010 online tax filing 6 64. 2010 online tax filing 2 63. 2010 online tax filing 7 63. 2010 online tax filing 3 26 67. 2010 online tax filing 5 66. 2010 online tax filing 9 66. 2010 online tax filing 3 65. 2010 online tax filing 7 65. 2010 online tax filing 2 64. 2010 online tax filing 6 64. 2010 online tax filing 1 63. 2010 online tax filing 6 63. 2010 online tax filing 2 62. 2010 online tax filing 8 27 67. 2010 online tax filing 2 66. 2010 online tax filing 6 65. 2010 online tax filing 9 65. 2010 online tax filing 3 64. 2010 online tax filing 7 64. 2010 online tax filing 2 63. 2010 online tax filing 6 63. 2010 online tax filing 1 62. 2010 online tax filing 7 62. 2010 online tax filing 2 28 66. 2010 online tax filing 9 66. 2010 online tax filing 2 65. 2010 online tax filing 6 64. 2010 online tax filing 9 64. 2010 online tax filing 3 63. 2010 online tax filing 7 63. 2010 online tax filing 2 62. 2010 online tax filing 7 62. 2010 online tax filing 1 61. 2010 online tax filing 7 29 66. 2010 online tax filing 6 65. 2010 online tax filing 9 65. 2010 online tax filing 2 64. 2010 online tax filing 6 63. 2010 online tax filing 9 63. 2010 online tax filing 3 62. 2010 online tax filing 8 62. 2010 online tax filing 2 61. 2010 online tax filing 7 61. 2010 online tax filing 2 30 66. 2010 online tax filing 3 65. 2010 online tax filing 6 64. 2010 online tax filing 9 64. 2010 online tax filing 2 63. 2010 online tax filing 6 62. 2010 online tax filing 9 62. 2010 online tax filing 3 61. 2010 online tax filing 8 61. 2010 online tax filing 2 60. 2010 online tax filing 7 31 66. 2010 online tax filing 1 65. 2010 online tax filing 3 64. 2010 online tax filing 6 63. 2010 online tax filing 9 63. 2010 online tax filing 2 62. 2010 online tax filing 6 62. 2010 online tax filing 0 61. 2010 online tax filing 4 60. 2010 online tax filing 8 60. 2010 online tax filing 2 32 65. 2010 online tax filing 8 65. 2010 online tax filing 1 64. 2010 online tax filing 3 63. 2010 online tax filing 6 62. 2010 online tax filing 9 62. 2010 online tax filing 2 61. 2010 online tax filing 6 61. 2010 online tax filing 0 60. 2010 online tax filing 4 59. 2010 online tax filing 8 33 65. 2010 online tax filing 6 64. 2010 online tax filing 8 64. 2010 online tax filing 1 63. 2010 online tax filing 3 62. 2010 online tax filing 6 61. 2010 online tax filing 9 61. 2010 online tax filing 3 60. 2010 online tax filing 6 60. 2010 online tax filing 0 59. 2010 online tax filing 4 34 65. 2010 online tax filing 4 64. 2010 online tax filing 6 63. 2010 online tax filing 8 63. 2010 online tax filing 1 62. 2010 online tax filing 3 61. 2010 online tax filing 6 60. 2010 online tax filing 9 60. 2010 online tax filing 3 59. 2010 online tax filing 6 59. 2010 online tax filing 0 35 65. 2010 online tax filing 2 64. 2010 online tax filing 4 63. 2010 online tax filing 6 62. 2010 online tax filing 8 62. 2010 online tax filing 1 61. 2010 online tax filing 4 60. 2010 online tax filing 6 59. 2010 online tax filing 9 59. 2010 online tax filing 3 58. 2010 online tax filing 6 36 65. 2010 online tax filing 0 64. 2010 online tax filing 2 63. 2010 online tax filing 4 62. 2010 online tax filing 6 61. 2010 online tax filing 9 61. 2010 online tax filing 1 60. 2010 online tax filing 4 59. 2010 online tax filing 6 59. 2010 online tax filing 0 58. 2010 online tax filing 3 37 64. 2010 online tax filing 9 64. 2010 online tax filing 0 63. 2010 online tax filing 2 62. 2010 online tax filing 4 61. 2010 online tax filing 6 60. 2010 online tax filing 9 60. 2010 online tax filing 1 59. 2010 online tax filing 4 58. 2010 online tax filing 7 58. 2010 online tax filing 0 38 64. 2010 online tax filing 7 63. 2010 online tax filing 9 63. 2010 online tax filing 0 62. 2010 online tax filing 2 61. 2010 online tax filing 4 60. 2010 online tax filing 6 59. 2010 online tax filing 9 59. 2010 online tax filing 1 58. 2010 online tax filing 4 57. 2010 online tax filing 7 39 64. 2010 online tax filing 6 63. 2010 online tax filing 7 62. 2010 online tax filing 9 62. 2010 online tax filing 1 61. 2010 online tax filing 2 60. 2010 online tax filing 4 59. 2010 online tax filing 6 58. 2010 online tax filing 9 58. 2010 online tax filing 1 57. 2010 online tax filing 4 40 64. 2010 online tax filing 4 63. 2010 online tax filing 6 62. 2010 online tax filing 7 61. 2010 online tax filing 9 61. 2010 online tax filing 1 60. 2010 online tax filing 2 59. 2010 online tax filing 4 58. 2010 online tax filing 7 57. 2010 online tax filing 9 57. 2010 online tax filing 1 41 64. 2010 online tax filing 3 63. 2010 online tax filing 5 62. 2010 online tax filing 6 61. 2010 online tax filing 7 60. 2010 online tax filing 9 60. 2010 online tax filing 1 59. 2010 online tax filing 3 58. 2010 online tax filing 5 57. 2010 online tax filing 7 56. 2010 online tax filing 9 42 64. 2010 online tax filing 2 63. 2010 online tax filing 3 62. 2010 online tax filing 5 61. 2010 online tax filing 6 60. 2010 online tax filing 8 59. 2010 online tax filing 9 59. 2010 online tax filing 1 58. 2010 online tax filing 3 57. 2010 online tax filing 5 56. 2010 online tax filing 7 43 64. 2010 online tax filing 1 63. 2010 online tax filing 2 62. 2010 online tax filing 4 61. 2010 online tax filing 5 60. 2010 online tax filing 6 59. 2010 online tax filing 8 58. 2010 online tax filing 9 58. 2010 online tax filing 1 57. 2010 online tax filing 3 56. 2010 online tax filing 5 44 64. 2010 online tax filing 0 63. 2010 online tax filing 1 62. 2010 online tax filing 2 61. 2010 online tax filing 4 60. 2010 online tax filing 5 59. 2010 online tax filing 6 58. 2010 online tax filing 8 57. 2010 online tax filing 9 57. 2010 online tax filing 1 56. 2010 online tax filing 3 45 64. 2010 online tax filing 0 63. 2010 online tax filing 0 62. 2010 online tax filing 2 61. 2010 online tax filing 3 60. 2010 online tax filing 4 59. 2010 online tax filing 5 58. 2010 online tax filing 6 57. 2010 online tax filing 8 56. 2010 online tax filing 9 56. 2010 online tax filing 1 46 63. 2010 online tax filing 9 63. 2010 online tax filing 0 62. 2010 online tax filing 1 61. 2010 online tax filing 2 60. 2010 online tax filing 3 59. 2010 online tax filing 4 58. 2010 online tax filing 5 57. 2010 online tax filing 7 56. 2010 online tax filing 8 56. 2010 online tax filing 0 47 63. 2010 online tax filing 8 62. 2010 online tax filing 9 62. 2010 online tax filing 0 61. 2010 online tax filing 1 60. 2010 online tax filing 2 59. 2010 online tax filing 3 58. 2010 online tax filing 4 57. 2010 online tax filing 5 56. 2010 online tax filing 7 55. 2010 online tax filing 8 48 63. 2010 online tax filing 7 62. 2010 online tax filing 8 61. 2010 online tax filing 9 61. 2010 online tax filing 0 60. 2010 online tax filing 1 59. 2010 online tax filing 2 58. 2010 online tax filing 3 57. 2010 online tax filing 4 56. 2010 online tax filing 5 55. 2010 online tax filing 7 49 63. 2010 online tax filing 7 62. 2010 online tax filing 8 61. 2010 online tax filing 8 60. 2010 online tax filing 9 60. 2010 online tax filing 0 59. 2010 online tax filing 1 58. 2010 online tax filing 2 57. 2010 online tax filing 3 56. 2010 online tax filing 4 55. 2010 online tax filing 6 50 63. 2010 online tax filing 6 62. 2010 online tax filing 7 61. 2010 online tax filing 8 60. 2010 online tax filing 8 59. 2010 online tax filing 9 59. 2010 online tax filing 0 58. 2010 online tax filing 1 57. 2010 online tax filing 2 56. 2010 online tax filing 3 55. 2010 online tax filing 4 51 63. 2010 online tax filing 6 62. 2010 online tax filing 6 61. 2010 online tax filing 7 60. 2010 online tax filing 8 59. 2010 online tax filing 9 58. 2010 online tax filing 9 58. 2010 online tax filing 0 57. 2010 online tax filing 1 56. 2010 online tax filing 2 55. 2010 online tax filing 3 52 63. 2010 online tax filing 5 62. 2010 online tax filing 6 61. 2010 online tax filing 7 60. 2010 online tax filing 7 59. 2010 online tax filing 8 58. 2010 online tax filing 9 58. 2010 online tax filing 0 57. 2010 online tax filing 1 56. 2010 online tax filing 1 55. 2010 online tax filing 2 53 63. 2010 online tax filing 5 62. 2010 online tax filing 5 61. 2010 online tax filing 6 60. 2010 online tax filing 7 59. 2010 online tax filing 7 58. 2010 online tax filing 8 57. 2010 online tax filing 9 57. 2010 online tax filing 0 56. 2010 online tax filing 1 55. 2010 online tax filing 2 54 63. 2010 online tax filing 5 62. 2010 online tax filing 5 61. 2010 online tax filing 6 60. 2010 online tax filing 6 59. 2010 online tax filing 7 58. 2010 online tax filing 8 57. 2010 online tax filing 8 56. 2010 online tax filing 9 56. 2010 online tax filing 0 55. 2010 online tax filing 1 55 63. 2010 online tax filing 4 62. 2010 online tax filing 5 61. 2010 online tax filing 5 60. 2010 online tax filing 6 59. 2010 online tax filing 6 58. 2010 online tax filing 7 57. 2010 online tax filing 8 56. 2010 online tax filing 8 55. 2010 online tax filing 9 55. 2010 online tax filing 0 56 63. 2010 online tax filing 4 62. 2010 online tax filing 4 61. 2010 online tax filing 5 60. 2010 online tax filing 5 59. 2010 online tax filing 6 58. 2010 online tax filing 7 57. 2010 online tax filing 7 56. 2010 online tax filing 8 55. 2010 online tax filing 9 54. 2010 online tax filing 9 57 63. 2010 online tax filing 4 62. 2010 online tax filing 4 61. 2010 online tax filing 5 60. 2010 online tax filing 5 59. 2010 online tax filing 6 58. 2010 online tax filing 6 57. 2010 online tax filing 7 56. 2010 online tax filing 7 55. 2010 online tax filing 8 54. 2010 online tax filing 9 58 63. 2010 online tax filing 3 62. 2010 online tax filing 4 61. 2010 online tax filing 4 60. 2010 online tax filing 5 59. 2010 online tax filing 5 58. 2010 online tax filing 6 57. 2010 online tax filing 6 56. 2010 online tax filing 7 55. 2010 online tax filing 8 54. 2010 online tax filing 8 59 63. 2010 online tax filing 3 62. 2010 online tax filing 3 61. 2010 online tax filing 4 60. 2010 online tax filing 4 59. 2010 online tax filing 5 58. 2010 online tax filing 5 57. 2010 online tax filing 6 56. 2010 online tax filing 7 55. 2010 online tax filing 7 54. 2010 online tax filing 8 Appendix C. 2010 online tax filing (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. 2010 online tax filing 3 62. 2010 online tax filing 3 61. 2010 online tax filing 4 60. 2010 online tax filing 4 59. 2010 online tax filing 5 58. 2010 online tax filing 5 57. 2010 online tax filing 6 56. 2010 online tax filing 6 55. 2010 online tax filing 7 54. 2010 online tax filing 7 61 63. 2010 online tax filing 3 62. 2010 online tax filing 3 61. 2010 online tax filing 3 60. 2010 online tax filing 4 59. 2010 online tax filing 4 58. 2010 online tax filing 5 57. 2010 online tax filing 5 56. 2010 online tax filing 6 55. 2010 online tax filing 6 54. 2010 online tax filing 7 62 63. 2010 online tax filing 2 62. 2010 online tax filing 3 61. 2010 online tax filing 3 60. 2010 online tax filing 4 59. 2010 online tax filing 4 58. 2010 online tax filing 4 57. 2010 online tax filing 5 56. 2010 online tax filing 5 55. 2010 online tax filing 6 54. 2010 online tax filing 7 63 63. 2010 online tax filing 2 62. 2010 online tax filing 3 61. 2010 online tax filing 3 60. 2010 online tax filing 3 59. 2010 online tax filing 4 58. 2010 online tax filing 4 57. 2010 online tax filing 5 56. 2010 online tax filing 5 55. 2010 online tax filing 6 54. 2010 online tax filing 6 64 63. 2010 online tax filing 2 62. 2010 online tax filing 2 61. 2010 online tax filing 3 60. 2010 online tax filing 3 59. 2010 online tax filing 4 58. 2010 online tax filing 4 57. 2010 online tax filing 4 56. 2010 online tax filing 5 55. 2010 online tax filing 5 54. 2010 online tax filing 6 65 63. 2010 online tax filing 2 62. 2010 online tax filing 2 61. 2010 online tax filing 3 60. 2010 online tax filing 3 59. 2010 online tax filing 3 58. 2010 online tax filing 4 57. 2010 online tax filing 4 56. 2010 online tax filing 5 55. 2010 online tax filing 5 54. 2010 online tax filing 6 66 63. 2010 online tax filing 2 62. 2010 online tax filing 2 61. 2010 online tax filing 2 60. 2010 online tax filing 3 59. 2010 online tax filing 3 58. 2010 online tax filing 4 57. 2010 online tax filing 4 56. 2010 online tax filing 4 55. 2010 online tax filing 5 54. 2010 online tax filing 5 67 63. 2010 online tax filing 2 62. 2010 online tax filing 2 61. 2010 online tax filing 2 60. 2010 online tax filing 3 59. 2010 online tax filing 3 58. 2010 online tax filing 3 57. 2010 online tax filing 4 56. 2010 online tax filing 4 55. 2010 online tax filing 5 54. 2010 online tax filing 5 68 63. 2010 online tax filing 1 62. 2010 online tax filing 2 61. 2010 online tax filing 2 60. 2010 online tax filing 2 59. 2010 online tax filing 3 58. 2010 online tax filing 3 57. 2010 online tax filing 4 56. 2010 online tax filing 4 55. 2010 online tax filing 4 54. 2010 online tax filing 5 69 63. 2010 online tax filing 1 62. 2010 online tax filing 2 61. 2010 online tax filing 2 60. 2010 online tax filing 2 59. 2010 online tax filing 3 58. 2010 online tax filing 3 57. 2010 online tax filing 3 56. 2010 online tax filing 4 55. 2010 online tax filing 4 54. 2010 online tax filing 5 70 63. 2010 online tax filing 1 62. 2010 online tax filing 2 61. 2010 online tax filing 2 60. 2010 online tax filing 2 59. 2010 online tax filing 3 58. 2010 online tax filing 3 57. 2010 online tax filing 3 56. 2010 online tax filing 4 55. 2010 online tax filing 4 54. 2010 online tax filing 4 71 63. 2010 online tax filing 1 62. 2010 online tax filing 1 61. 2010 online tax filing 2 60. 2010 online tax filing 2 59. 2010 online tax filing 2 58. 2010 online tax filing 3 57. 2010 online tax filing 3 56. 2010 online tax filing 4 55. 2010 online tax filing 4 54. 2010 online tax filing 4 72 63. 2010 online tax filing 1 62. 2010 online tax filing 1 61. 2010 online tax filing 2 60. 2010 online tax filing 2 59. 2010 online tax filing 2 58. 2010 online tax filing 3 57. 2010 online tax filing 3 56. 2010 online tax filing 3 55. 2010 online tax filing 4 54. 2010 online tax filing 4 73 63. 2010 online tax filing 1 62. 2010 online tax filing 1 61. 2010 online tax filing 2 60. 2010 online tax filing 2 59. 2010 online tax filing 2 58. 2010 online tax filing 3 57. 2010 online tax filing 3 56. 2010 online tax filing 3 55. 2010 online tax filing 4 54. 2010 online tax filing 4 74 63. 2010 online tax filing 1 62. 2010 online tax filing 1 61. 2010 online tax filing 2 60. 2010 online tax filing 2 59. 2010 online tax filing 2 58. 2010 online tax filing 2 57. 2010 online tax filing 3 56. 2010 online tax filing 3 55. 2010 online tax filing 4 54. 2010 online tax filing 4 75 63. 2010 online tax filing 1 62. 2010 online tax filing 1 61. 2010 online tax filing 1 60. 2010 online tax filing 2 59. 2010 online tax filing 2 58. 2010 online tax filing 2 57. 2010 online tax filing 3 56. 2010 online tax filing 3 55. 2010 online tax filing 3 54. 2010 online tax filing 4 76 63. 2010 online tax filing 1 62. 2010 online tax filing 1 61. 2010 online tax filing 1 60. 2010 online tax filing 2 59. 2010 online tax filing 2 58. 2010 online tax filing 2 57. 2010 online tax filing 3 56. 2010 online tax filing 3 55. 2010 online tax filing 3 54. 2010 online tax filing 4 77 63. 2010 online tax filing 1 62. 2010 online tax filing 1 61. 2010 online tax filing 1 60. 2010 online tax filing 2 59. 2010 online tax filing 2 58. 2010 online tax filing 2 57. 2010 online tax filing 3 56. 2010 online tax filing 3 55. 2010 online tax filing 3 54. 2010 online tax filing 4 78 63. 2010 online tax filing 1 62. 2010 online tax filing 1 61. 2010 online tax filing 1 60. 2010 online tax filing 2 59. 2010 online tax filing 2 58. 2010 online tax filing 2 57. 2010 online tax filing 3 56. 2010 online tax filing 3 55. 2010 online tax filing 3 54. 2010 online tax filing 4 79 63. 2010 online tax filing 1 62. 2010 online tax filing 1 61. 2010 online tax filing 1 60. 2010 online tax filing 2 59. 2010 online tax filing 2 58. 2010 online tax filing 2 57. 2010 online tax filing 2 56. 2010 online tax filing 3 55. 2010 online tax filing 3 54. 2010 online tax filing 3 80 63. 2010 online tax filing 1 62. 2010 online tax filing 1 61. 2010 online tax filing 1 60. 2010 online tax filing 1 59. 2010 online tax filing 2 58. 2010 online tax filing 2 57. 2010 online tax filing 2 56. 2010 online tax filing 3 55. 2010 online tax filing 3 54. 2010 online tax filing 3 81 63. 2010 online tax filing 1 62. 2010 online tax filing 1 61. 2010 online tax filing 1 60. 2010 online tax filing 1 59. 2010 online tax filing 2 58. 2010 online tax filing 2 57. 2010 online tax filing 2 56. 2010 online tax filing 3 55. 2010 online tax filing 3 54. 2010 online tax filing 3 82 63. 2010 online tax filing 1 62. 2010 online tax filing 1 61. 2010 online tax filing 1 60. 2010 online tax filing 1 59. 2010 online tax filing 2 58. 2010 online tax filing 2 57. 2010 online tax filing 2 56. 2010 online tax filing 3 55. 2010 online tax filing 3 54. 2010 online tax filing 3 83 63. 2010 online tax filing 1 62. 2010 online tax filing 1 61. 2010 online tax filing 1 60. 2010 online tax filing 1 59. 2010 online tax filing 2 58. 2010 online tax filing 2 57. 2010 online tax filing 2 56. 2010 online tax filing 3 55. 2010 online tax filing 3 54. 2010 online tax filing 3 84 63. 2010 online tax filing 0 62. 2010 online tax filing 1 61. 2010 online tax filing 1 60. 2010 online tax filing 1 59. 2010 online tax filing 2 58. 2010 online tax filing 2 57. 2010 online tax filing 2 56. 2010 online tax filing 3 55. 2010 online tax filing 3 54. 2010 online tax filing 3 85 63. 2010 online tax filing 0 62. 2010 online tax filing 1 61. 2010 online tax filing 1 60. 2010 online tax filing 1 59. 2010 online tax filing 2 58. 2010 online tax filing 2 57. 2010 online tax filing 2 56. 2010 online tax filing 3 55. 2010 online tax filing 3 54. 2010 online tax filing 3 86 63. 2010 online tax filing 0 62. 2010 online tax filing 1 61. 2010 online tax filing 1 60. 2010 online tax filing 1 59. 2010 online tax filing 2 58. 2010 online tax filing 2 57. 2010 online tax filing 2 56. 2010 online tax filing 2 55. 2010 online tax filing 3 54. 2010 online tax filing 3 87 63. 2010 online tax filing 0 62. 2010 online tax filing 1 61. 2010 online tax filing 1 60. 2010 online tax filing 1 59. 2010 online tax filing 2 58. 2010 online tax filing 2 57. 2010 online tax filing 2 56. 2010 online tax filing 2 55. 2010 online tax filing 3 54. 2010 online tax filing 3 88 63. 2010 online tax filing 0 62. 2010 online tax filing 1 61. 2010 online tax filing 1 60. 2010 online tax filing 1 59. 2010 online tax filing 2 58. 2010 online tax filing 2 57. 2010 online tax filing 2 56. 2010 online tax filing 2 55. 2010 online tax filing 3 54. 2010 online tax filing 3 89 63. 2010 online tax filing 0 62. 2010 online tax filing 1 61. 2010 online tax filing 1 60. 2010 online tax filing 1 59. 2010 online tax filing 1 58. 2010 online tax filing 2 57. 2010 online tax filing 2 56. 2010 online tax filing 2 55. 2010 online tax filing 3 54. 2010 online tax filing 3 90 63. 2010 online tax filing 0 62. 2010 online tax filing 1 61. 2010 online tax filing 1 60. 2010 online tax filing 1 59. 2010 online tax filing 1 58. 2010 online tax filing 2 57. 2010 online tax filing 2 56. 2010 online tax filing 2 55. 2010 online tax filing 3 54. 2010 online tax filing 3 91 63. 2010 online tax filing 0 62. 2010 online tax filing 1 61. 2010 online tax filing 1 60. 2010 online tax filing 1 59. 2010 online tax filing 1 58. 2010 online tax filing 2 57. 2010 online tax filing 2 56. 2010 online tax filing 2 55. 2010 online tax filing 3 54. 2010 online tax filing 3 92 63. 2010 online tax filing 0 62. 2010 online tax filing 1 61. 2010 online tax filing 1 60. 2010 online tax filing 1 59. 2010 online tax filing 1 58. 2010 online tax filing 2 57. 2010 online tax filing 2 56. 2010 online tax filing 2 55. 2010 online tax filing 3 54. 2010 online tax filing 3 93 63. 2010 online tax filing 0 62. 2010 online tax filing 1 61. 2010 online tax filing 1 60. 2010 online tax filing 1 59. 2010 online tax filing 1 58. 2010 online tax filing 2 57. 2010 online tax filing 2 56. 2010 online tax filing 2 55. 2010 online tax filing 3 54. 2010 online tax filing 3 94 63. 2010 online tax filing 0 62. 2010 online tax filing 1 61. 2010 online tax filing 1 60. 2010 online tax filing 1 59. 2010 online tax filing 1 58. 2010 online tax filing 2 57. 2010 online tax filing 2 56. 2010 online tax filing 2 55. 2010 online tax filing 3 54. 2010 online tax filing 3 95 63. 2010 online tax filing 0 62. 2010 online tax filing 1 61. 2010 online tax filing 1 60. 2010 online tax filing 1 59. 2010 online tax filing 1 58. 2010 online tax filing 2 57. 2010 online tax filing 2 56. 2010 online tax filing 2 55. 2010 online tax filing 3 54. 2010 online tax filing 3 96 63. 2010 online tax filing 0 62. 2010 online tax filing 1 61. 2010 online tax filing 1 60. 2010 online tax filing 1 59. 2010 online tax filing 1 58. 2010 online tax filing 2 57. 2010 online tax filing 2 56. 2010 online tax filing 2 55. 2010 online tax filing 3 54. 2010 online tax filing 3 97 63. 2010 online tax filing 0 62. 2010 online tax filing 1 61. 2010 online tax filing 1 60. 2010 online tax filing 1 59. 2010 online tax filing 1 58. 2010 online tax filing 2 57. 2010 online tax filing 2 56. 2010 online tax filing 2 55. 2010 online tax filing 3 54. 2010 online tax filing 3 98 63. 2010 online tax filing 0 62. 2010 online tax filing 1 61. 2010 online tax filing 1 60. 2010 online tax filing 1 59. 2010 online tax filing 1 58. 2010 online tax filing 2 57. 2010 online tax filing 2 56. 2010 online tax filing 2 55. 2010 online tax filing 3 54. 2010 online tax filing 3 99 63. 2010 online tax filing 0 62. 2010 online tax filing 1 61. 2010 online tax filing 1 60. 2010 online tax filing 1 59. 2010 online tax filing 1 58. 2010 online tax filing 2 57. 2010 online tax filing 2 56. 2010 online tax filing 2 55. 2010 online tax filing 3 54. 2010 online tax filing 3 Appendix C. 2010 online tax filing (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. 2010 online tax filing 0 62. 2010 online tax filing 1 61. 2010 online tax filing 1 60. 2010 online tax filing 1 59. 2010 online tax filing 1 58. 2010 online tax filing 2 57. 2010 online tax filing 2 56. 2010 online tax filing 2 55. 2010 online tax filing 3 54. 2010 online tax filing 3 101 63. 2010 online tax filing 0 62. 2010 online tax filing 1 61. 2010 online tax filing 1 60. 2010 online tax filing 1 59. 2010 online tax filing 1 58. 2010 online tax filing 2 57. 2010 online tax filing 2 56. 2010 online tax filing 2 55. 2010 online tax filing 3 54. 2010 online tax filing 3 102 63. 2010 online tax filing 0 62. 2010 online tax filing 1 61. 2010 online tax filing 1 60. 2010 online tax filing 1 59. 2010 online tax filing 1 58. 2010 online tax filing 2 57. 2010 online tax filing 2 56. 2010 online tax filing 2 55. 2010 online tax filing 3 54. 2010 online tax filing 3 103 63. 2010 online tax filing 0 62. 2010 online tax filing 1 61. 2010 online tax filing 1 60. 2010 online tax filing 1 59. 2010 online tax filing 1 58. 2010 online tax filing 2 57. 2010 online tax filing 2 56. 2010 online tax filing 2 55. 2010 online tax filing 3 54. 2010 online tax filing 3 104 63. 2010 online tax filing 0 62. 2010 online tax filing 1 61. 2010 online tax filing 1 60. 2010 online tax filing 1 59. 2010 online tax filing 1 58. 2010 online tax filing 2 57. 2010 online tax filing 2 56. 2010 online tax filing 2 55. 2010 online tax filing 3 54. 2010 online tax filing 3 105 63. 2010 online tax filing 0 62. 2010 online tax filing 1 61. 2010 online tax filing 1 60. 2010 online tax filing 1 59. 2010 online tax filing 1 58. 2010 online tax filing 2 57. 2010 online tax filing 2 56. 2010 online tax filing 2 55. 2010 online tax filing 3 54. 2010 online tax filing 3 106 63. 2010 online tax filing 0 62. 2010 online tax filing 1 61. 2010 online tax filing 1 60. 2010 online tax filing 1 59. 2010 online tax filing 1 58. 2010 online tax filing 2 57. 2010 online tax filing 2 56. 2010 online tax filing 2 55. 2010 online tax filing 3 54. 2010 online tax filing 3 107 63. 2010 online tax filing 0 62. 2010 online tax filing 1 61. 2010 online tax filing 1 60. 2010 online tax filing 1 59. 2010 online tax filing 1 58. 2010 online tax filing 2 57. 2010 online tax filing 2 56. 2010 online tax filing 2 55. 2010 online tax filing 3 54. 2010 online tax filing 3 108 63. 2010 online tax filing 0 62. 2010 online tax filing 1 61. 2010 online tax filing 1 60. 2010 online tax filing 1 59. 2010 online tax filing 1 58. 2010 online tax filing 2 57. 2010 online tax filing 2 56. 2010 online tax filing 2 55. 2010 online tax filing 3 54. 2010 online tax filing 3 109 63. 2010 online tax filing 0 62. 2010 online tax filing 1 61. 2010 online tax filing 1 60. 2010 online tax filing 1 59. 2010 online tax filing 1 58. 2010 online tax filing 2 57. 2010 online tax filing 2 56. 2010 online tax filing 2 55. 2010 online tax filing 3 54. 2010 online tax filing 3 110 63. 2010 online tax filing 0 62. 2010 online tax filing 1 61. 2010 online tax filing 1 60. 2010 online tax filing 1 59. 2010 online tax filing 1 58. 2010 online tax filing 2 57. 2010 online tax filing 2 56. 2010 online tax filing 2 55. 2010 online tax filing 3 54. 2010 online tax filing 3 111 63. 2010 online tax filing 0 62. 2010 online tax filing 1 61. 2010 online tax filing 1 60. 2010 online tax filing 1 59. 2010 online tax filing 1 58. 2010 online tax filing 2 57. 2010 online tax filing 2 56. 2010 online tax filing 2 55. 2010 online tax filing 3 54. 2010 online tax filing 3 112 63. 2010 online tax filing 0 62. 2010 online tax filing 1 61. 2010 online tax filing 1 60. 2010 online tax filing 1 59. 2010 online tax filing 1 58. 2010 online tax filing 2 57. 2010 online tax filing 2 56. 2010 online tax filing 2 55. 2010 online tax filing 3 54. 2010 online tax filing 3 113 63. 2010 online tax filing 0 62. 2010 online tax filing 1 61. 2010 online tax filing 1 60. 2010 online tax filing 1 59. 2010 online tax filing 1 58. 2010 online tax filing 2 57. 2010 online tax filing 2 56. 2010 online tax filing 2 55. 2010 online tax filing 3 54. 2010 online tax filing 3 114 63. 2010 online tax filing 0 62. 2010 online tax filing 1 61. 2010 online tax filing 1 60. 2010 online tax filing 1 59. 2010 online tax filing 1 58. 2010 online tax filing 2 57. 2010 online tax filing 2 56. 2010 online tax filing 2 55. 2010 online tax filing 3 54. 2010 online tax filing 3 115+ 63. 2010 online tax filing 0 62. 2010 online tax filing 1 61. 2010 online tax filing 1 60. 2010 online tax filing 1 59. 2010 online tax filing 1 58. 2010 online tax filing 2 57. 2010 online tax filing 2 56. 2010 online tax filing 2 55. 2010 online tax filing 3 54. 2010 online tax filing 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. 2010 online tax filing 2 59. 2010 online tax filing 7 59. 2010 online tax filing 2 58. 2010 online tax filing 8 58. 2010 online tax filing 4 58. 2010 online tax filing 0 57. 2010 online tax filing 6 57. 2010 online tax filing 3 57. 2010 online tax filing 0 56. 2010 online tax filing 7 31 59. 2010 online tax filing 7 59. 2010 online tax filing 2 58. 2010 online tax filing 7 58. 2010 online tax filing 2 57. 2010 online tax filing 8 57. 2010 online tax filing 4 57. 2010 online tax filing 0 56. 2010 online tax filing 6 56. 2010 online tax filing 3 56. 2010 online tax filing 0 32 59. 2010 online tax filing 2 58. 2010 online tax filing 7 58. 2010 online tax filing 2 57. 2010 online tax filing 7 57. 2010 online tax filing 2 56. 2010 online tax filing 8 56. 2010 online tax filing 4 56. 2010 online tax filing 0 55. 2010 online tax filing 6 55. 2010 online tax filing 3 33 58. 2010 online tax filing 8 58. 2010 online tax filing 2 57. 2010 online tax filing 7 57. 2010 online tax filing 2 56. 2010 online tax filing 7 56. 2010 online tax filing 2 55. 2010 online tax filing 8 55. 2010 online tax filing 4 55. 2010 online tax filing 0 54. 2010 online tax filing 7 34 58. 2010 online tax filing 4 57. 2010 online tax filing 8 57. 2010 online tax filing 2 56. 2010 online tax filing 7 56. 2010 online tax filing 2 55. 2010 online tax filing 7 55. 2010 online tax filing 3 54. 2010 online tax filing 8 54. 2010 online tax filing 4 54. 2010 online tax filing 0 35 58. 2010 online tax filing 0 57. 2010 online tax filing 4 56. 2010 online tax filing 8 56. 2010 online tax filing 2 55. 2010 online tax filing 7 55. 2010 online tax filing 2 54. 2010 online tax filing 7 54. 2010 online tax filing 3 53. 2010 online tax filing 8 53. 2010 online tax filing 4 36 57. 2010 online tax filing 6 57. 2010 online tax filing 0 56. 2010 online tax filing 4 55. 2010 online tax filing 8 55. 2010 online tax filing 3 54. 2010 online tax filing 7 54. 2010 online tax filing 2 53. 2010 online tax filing 7 53. 2010 online tax filing 3 52. 2010 online tax filing 8 37 57. 2010 online tax filing 3 56. 2010 online tax filing 6 56. 2010 online tax filing 0 55. 2010 online tax filing 4 54. 2010 online tax filing 8 54. 2010 online tax filing 3 53. 2010 online tax filing 7 53. 2010 online tax filing 2 52. 2010 online tax filing 7 52. 2010 online tax filing 3 38 57. 2010 online tax filing 0 56. 2010 online tax filing 3 55. 2010 online tax filing 6 55. 2010 online tax filing 0 54. 2010 online tax filing 4 53. 2010 online tax filing 8 53. 2010 online tax filing 3 52. 2010 online tax filing 7 52. 2010 online tax filing 2 51. 2010 online tax filing 7 39 56. 2010 online tax filing 7 56. 2010 online tax filing 0 55. 2010 online tax filing 3 54. 2010 online tax filing 7 54. 2010 online tax filing 0 53. 2010 online tax filing 4 52. 2010 online tax filing 8 52. 2010 online tax filing 3 51. 2010 online tax filing 7 51. 2010 online tax filing 2 40 56. 2010 online tax filing 4 55. 2010 online tax filing 7 55. 2010 online tax filing 0 54. 2010 online tax filing 3 53. 2010 online tax filing 7 53. 2010 online tax filing 0 52. 2010 online tax filing 4 51. 2010 online tax filing 8 51. 2010 online tax filing 3 50. 2010 online tax filing 8 41 56. 2010 online tax filing 1 55. 2010 online tax filing 4 54. 2010 online tax filing 7 54. 2010 online tax filing 0 53. 2010 online tax filing 3 52. 2010 online tax filing 7 52. 2010 online tax filing 0 51. 2010 online tax filing 4 50. 2010 online tax filing 9 50. 2010 online tax filing 3 42 55. 2010 online tax filing 9 55. 2010 online tax filing 2 54. 2010 online tax filing 4 53. 2010 online tax filing 7 53. 2010 online tax filing 0 52. 2010 online tax filing 3 51. 2010 online tax filing 7 51. 2010 online tax filing 1 50. 2010 online tax filing 4 49. 2010 online tax filing 9 43 55. 2010 online tax filing 7 54. 2010 online tax filing 9 54. 2010 online tax filing 2 53. 2010 online tax filing 4 52. 2010 online tax filing 7 52. 2010 online tax filing 0 51. 2010 online tax filing 3 50. 2010 online tax filing 7 50. 2010 online tax filing 1 49. 2010 online tax filing 5 44 55. 2010 online tax filing 5 54. 2010 online tax filing 7 53. 2010 online tax filing 9 53. 2010 online tax filing 2 52. 2010 online tax filing 4 51. 2010 online tax filing 7 51. 2010 online tax filing 0 50. 2010 online tax filing 4 49. 2010 online tax filing 7 49. 2010 online tax filing 1 45 55. 2010 online tax filing 3 54. 2010 online tax filing 5 53. 2010 online tax filing 7 52. 2010 online tax filing 9 52. 2010 online tax filing 2 51. 2010 online tax filing 5 50. 2010 online tax filing 7 50. 2010 online tax filing 0 49. 2010 online tax filing 4 48. 2010 online tax filing 7 46 55. 2010 online tax filing 1 54. 2010 online tax filing 3 53. 2010 online tax filing 5 52. 2010 online tax filing 7 52. 2010 online tax filing 0 51. 2010 online tax filing 2 50. 2010 online tax filing 5 49. 2010 online tax filing 8 49. 2010 online tax filing 1 48. 2010 online tax filing 4 47 55. 2010 online tax filing 0 54. 2010 online tax filing 1 53. 2010 online tax filing 3 52. 2010 online tax filing 5 51. 2010 online tax filing 7 51. 2010 online tax filing 0 50. 2010 online tax filing 2 49. 2010 online tax filing 5 48. 2010 online tax filing 8 48. 2010 online tax filing 1 48 54. 2010 online tax filing 8 54. 2010 online tax filing 0 53. 2010 online tax filing 2 52. 2010 online tax filing 3 51. 2010 online tax filing 5 50. 2010 online tax filing 8 50. 2010 online tax filing 0 49. 2010 online tax filing 2 48. 2010 online tax filing 5 47. 2010 online tax filing 8 Appendix C. 2010 online tax filing (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. 2010 online tax filing 7 53. 2010 online tax filing 8 53. 2010 online tax filing 0 52. 2010 online tax filing 2 51. 2010 online tax filing 4 50. 2010 online tax filing 6 49. 2010 online tax filing 8 49. 2010 online tax filing 0 48. 2010 online tax filing 2 47. 2010 online tax filing 5 50 54. 2010 online tax filing 6 53. 2010 online tax filing 7 52. 2010 online tax filing 9 52. 2010 online tax filing 0 51. 2010 online tax filing 2 50. 2010 online tax filing 4 49. 2010 online tax filing 6 48. 2010 online tax filing 8 48. 2010 online tax filing 0 47. 2010 online tax filing 3 51 54. 2010 online tax filing 5 53. 2010 online tax filing 6 52. 2010 online tax filing 7 51. 2010 online tax filing 9 51. 2010 online tax filing 0 50. 2010 online tax filing 2 49. 2010 online tax filing 4 48. 2010 online tax filing 6 47. 2010 online tax filing 8 47. 2010 online tax filing 0 52 54. 2010 online tax filing 4 53. 2010 online tax filing 5 52. 2010 online tax filing 6 51. 2010 online tax filing 7 50. 2010 online tax filing 9 50. 2010 online tax filing 0 49. 2010 online tax filing 2 48. 2010 online tax filing 4 47. 2010 online tax filing 6 46. 2010 online tax filing 8 53 54. 2010 online tax filing 3 53. 2010 online tax filing 4 52. 2010 online tax filing 5 51. 2010 online tax filing 6 50. 2010 online tax filing 8 49. 2010 online tax filing 9 49. 2010 online tax filing 1 48. 2010 online tax filing 2 47. 2010 online tax filing 4 46. 2010 online tax filing 6 54 54. 2010 online tax filing 2 53. 2010 online tax filing 3 52. 2010 online tax filing 4 51. 2010 online tax filing 5 50. 2010 online tax filing 6 49. 2010 online tax filing 8 48. 2010 online tax filing 9 48. 2010 online tax filing 1 47. 2010 online tax filing 2 46. 2010 online tax filing 4 55 54. 2010 online tax filing 1 53. 2010 online tax filing 2 52. 2010 online tax filing 3 51. 2010 online tax filing 4 50. 2010 online tax filing 5 49. 2010 online tax filing 7 48. 2010 online tax filing 8 47. 2010 online tax filing 9 47. 2010 online tax filing 1 46. 2010 online tax filing 3 56 54. 2010 online tax filing 0 53. 2010 online tax filing 1 52. 2010 online tax filing 2 51. 2010 online tax filing 3 50. 2010 online tax filing 4 49. 2010 online tax filing 5 48. 2010 online tax filing 7 47. 2010 online tax filing 8 47. 2010 online tax filing 0 46. 2010 online tax filing 1 57 54. 2010 online tax filing 0 53. 2010 online tax filing 0 52. 2010 online tax filing 1 51. 2010 online tax filing 2 50. 2010 online tax filing 3 49. 2010 online tax filing 4 48. 2010 online tax filing 6 47. 2010 online tax filing 7 46. 2010 online tax filing 8 46. 2010 online tax filing 0 58 53. 2010 online tax filing 9 53. 2010 online tax filing 0 52. 2010 online tax filing 1 51. 2010 online tax filing 2 50. 2010 online tax filing 3 49. 2010 online tax filing 4 48. 2010 online tax filing 5 47. 2010 online tax filing 6 46. 2010 online tax filing 7 45. 2010 online tax filing 8 59 53. 2010 online tax filing 8 52. 2010 online tax filing 9 52. 2010 online tax filing 0 51. 2010 online tax filing 1 50. 2010 online tax filing 2 49. 2010 online tax filing 3 48. 2010 online tax filing 4 47. 2010 online tax filing 5 46. 2010 online tax filing 6 45. 2010 online tax filing 7 60 53. 2010 online tax filing 8 52. 2010 online tax filing 9 51. 2010 online tax filing 9 51. 2010 online tax filing 0 50. 2010 online tax filing 1 49. 2010 online tax filing 2 48. 2010 online tax filing 3 47. 2010 online tax filing 4 46. 2010 online tax filing 5 45. 2010 online tax filing 6 61 53. 2010 online tax filing 8 52. 2010 online tax filing 8 51. 2010 online tax filing 9 51. 2010 online tax filing 0 50. 2010 online tax filing 0 49. 2010 online tax filing 1 48. 2010 online tax filing 2 47. 2010 online tax filing 3 46. 2010 online tax filing 4 45. 2010 online tax filing 5 62 53. 2010 online tax filing 7 52. 2010 online tax filing 8 51. 2010 online tax filing 8 50. 2010 online tax filing 9 50. 2010 online tax filing 0 49. 2010 online tax filing 1 48. 2010 online tax filing 1 47. 2010 online tax filing 2 46. 2010 online tax filing 3 45. 2010 online tax filing 4 63 53. 2010 online tax filing 7 52. 2010 online tax filing 7 51. 2010 online tax filing 8 50. 2010 online tax filing 9 49. 2010 online tax filing 9 49. 2010 online tax filing 0 48. 2010 online tax filing 1 47. 2010 online tax filing 2 46. 2010 online tax filing 3 45. 2010 online tax filing 3 64 53. 2010 online tax filing 6 52. 2010 online tax filing 7 51. 2010 online tax filing 8 50. 2010 online tax filing 8 49. 2010 online tax filing 9 48. 2010 online tax filing 9 48. 2010 online tax filing 0 47. 2010 online tax filing 1 46. 2010 online tax filing 2 45. 2010 online tax filing 3 65 53. 2010 online tax filing 6 52. 2010 online tax filing 7 51. 2010 online tax filing 7 50. 2010 online tax filing 8 49. 2010 online tax filing 8 48. 2010 online tax filing 9 48. 2010 online tax filing 0 47. 2010 online tax filing 0 46. 2010 online tax filing 1 45. 2010 online tax filing 2 66 53. 2010 online tax filing 6 52. 2010 online tax filing 6 51. 2010 online tax filing 7 50. 2010 online tax filing 7 49. 2010 online tax filing 8 48. 2010 online tax filing 9 47. 2010 online tax filing 9 47. 2010 online tax filing 0 46. 2010 online tax filing 1 45. 2010 online tax filing 1 67 53. 2010 online tax filing 6 52. 2010 online tax filing 6 51. 2010 online tax filing 7 50. 2010 online tax filing 7 49. 2010 online tax filing 8 48. 2010 online tax filing 8 47. 2010 online tax filing 9 46. 2010 online tax filing 9 46. 2010 online tax filing 0 45. 2010 online tax filing 1 68 53. 2010 online tax filing 5 52. 2010 online tax filing 6 51. 2010 online tax filing 6 50. 2010 online tax filing 7 49. 2010 online tax filing 7 48. 2010 online tax filing 8 47. 2010 online tax filing 8 46. 2010 online tax filing 9 46. 2010 online tax filing 0 45. 2010 online tax filing 0 69 53. 2010 online tax filing 5 52. 2010 online tax filing 6 51. 2010 online tax filing 6 50. 2010 online tax filing 6 49. 2010 online tax filing 7 48. 2010 online tax filing 7 47. 2010 online tax filing 8 46. 2010 online tax filing 9 45. 2010 online tax filing 9 45. 2010 online tax filing 0 70 53. 2010 online tax filing 5 52. 2010 online tax filing 5 51. 2010 online tax filing 6 50. 2010 online tax filing 6 49. 2010 online tax filing 7 48. 2010 online tax filing 7 47. 2010 online tax filing 8 46. 2010 online tax filing 8 45. 2010 online tax filing 9 44. 2010 online tax filing 9 71 53. 2010 online tax filing 5 52. 2010 online tax filing 5 51. 2010 online tax filing 6 50. 2010 online tax filing 6 49. 2010 online tax filing 6 48. 2010 online tax filing 7 47. 2010 online tax filing 7 46. 2010 online tax filing 8 45. 2010 online tax filing 9 44. 2010 online tax filing 9 72 53. 2010 online tax filing 5 52. 2010 online tax filing 5 51. 2010 online tax filing 5 50. 2010 online tax filing 6 49. 2010 online tax filing 6 48. 2010 online tax filing 7 47. 2010 online tax filing 7 46. 2010 online tax filing 8 45. 2010 online tax filing 8 44. 2010 online tax filing 9 73 53. 2010 online tax filing 4 52. 2010 online tax filing 5 51. 2010 online tax filing 5 50. 2010 online tax filing 6 49. 2010 online tax filing 6 48. 2010 online tax filing 6 47. 2010 online tax filing 7 46. 2010 online tax filing 7 45. 2010 online tax filing 8 44. 2010 online tax filing 8 74 53. 2010 online tax filing 4 52. 2010 online tax filing 5 51. 2010 online tax filing 5 50. 2010 online tax filing 5 49. 2010 online tax filing 6 48. 2010 online tax filing 6 47. 2010 online tax filing 7 46. 2010 online tax filing 7 45. 2010 online tax filing 8 44. 2010 online tax filing 8 75 53. 2010 online tax filing 4 52. 2010 online tax filing 5 51. 2010 online tax filing 5 50. 2010 online tax filing 5 49. 2010 online tax filing 6 48. 2010 online tax filing 6 47. 2010 online tax filing 7 46. 2010 online tax filing 7 45. 2010 online tax filing 7 44. 2010 online tax filing 8 76 53. 2010 online tax filing 4 52. 2010 online tax filing 4 51. 2010 online tax filing 5 50. 2010 online tax filing 5 49. 2010 online tax filing 6 48. 2010 online tax filing 6 47. 2010 online tax filing 6 46. 2010 online tax filing 7 45. 2010 online tax filing 7 44. 2010 online tax filing 8 77 53. 2010 online tax filing 4 52. 2010 online tax filing 4 51. 2010 online tax filing 5 50. 2010 online tax filing 5 49. 2010 online tax filing 5 48. 2010 online tax filing 6 47. 2010 online tax filing 6 46. 2010 online tax filing 7 45. 2010 online tax filing 7 44. 2010 online tax filing 8 78 53. 2010 online tax filing 4 52. 2010 online tax filing 4 51. 2010 online tax filing 5 50. 2010 online tax filing 5 49. 2010 online tax filing 5 48. 2010 online tax filing 6 47. 2010 online tax filing 6 46. 2010 online tax filing 6 45. 2010 online tax filing 7 44. 2010 online tax filing 7 79 53. 2010 online tax filing 4 52. 2010 online tax filing 4 51. 2010 online tax filing 5 50. 2010 online tax filing 5 49. 2010 online tax filing 5 48. 2010 online tax filing 6 47. 2010 online tax filing 6 46. 2010 online tax filing 6 45. 2010 online tax filing 7 44. 2010 online tax filing 7 80 53. 2010 online tax filing 4 52. 2010 online tax filing 4 51. 2010 online tax filing 4 50. 2010 online tax filing 5 49. 2010 online tax filing 5 48. 2010 online tax filing 5 47. 2010 online tax filing 6 46. 2010 online tax filing 6 45. 2010 online tax filing 7 44. 2010 online tax filing 7 81 53. 2010 online tax filing 4 52. 2010 online tax filing 4 51. 2010 online tax filing 4 50. 2010 online tax filing 5 49. 2010 online tax filing 5 48. 2010 online tax filing 5 47. 2010 online tax filing 6 46. 2010 online tax filing 6 45. 2010 online tax filing 7 44. 2010 online tax filing 7 82 53. 2010 online tax filing 4 52. 2010 online tax filing 4 51. 2010 online tax filing 4 50. 2010 online tax filing 5 49. 2010 online tax filing 5 48. 2010 online tax filing 5 47. 2010 online tax filing 6 46. 2010 online tax filing 6 45. 2010 online tax filing 6 44. 2010 online tax filing 7 83 53. 2010 online tax filing 4 52. 2010 online tax filing 4 51. 2010 online tax filing 4 50. 2010 online tax filing 5 49. 2010 online tax filing 5 48. 2010 online tax filing 5 47. 2010 online tax filing 6 46. 2010 online tax filing 6 45. 2010 online tax filing 6 44. 2010 online tax filing 7 84 53. 2010 online tax filing 4 52. 2010 online tax filing 4 51. 2010 online tax filing 4 50. 2010 online tax filing 5 49. 2010 online tax filing 5 48. 2010 online tax filing 5 47. 2010 online tax filing 6 46. 2010 online tax filing 6 45. 2010 online tax filing 6 44. 2010 online tax filing 7 85 53. 2010 online tax filing 3 52. 2010 online tax filing 4 51. 2010 online tax filing 4 50. 2010 online tax filing 4 49. 2010 online tax filing 5 48. 2010 online tax filing 5 47. 2010 online tax filing 5 46. 2010 online tax filing 6 45. 2010 online tax filing 6 44. 2010 online tax filing 7 86 53. 2010 online tax filing 3 52. 2010 online tax filing 4 51. 2010 online tax filing 4 50. 2010 online tax filing 4 49. 2010 online tax filing 5 48. 2010 online tax filing 5 47. 2010 online tax filing 5 46. 2010 online tax filing 6 45. 2010 online tax filing 6 44. 2010 online tax filing 6 87 53. 2010 online tax filing 3 52. 2010 online tax filing 4 51. 2010 online tax filing 4 50. 2010 online tax filing 4 49. 2010 online tax filing 5 48. 2010 online tax filing 5 47. 2010 online tax filing 5 46. 2010 online tax filing 6 45. 2010 online tax filing 6 44. 2010 online tax filing 6 88 53. 2010 online tax filing 3 52. 2010 online tax filing 4 51. 2010 online tax filing 4 50. 2010 online tax filing 4 49. 2010 online tax filing 5 48. 2010 online tax filing 5 47. 2010 online tax filing 5 46. 2010 online tax filing 6 45. 2010 online tax filing 6 44. 2010 online tax filing 6 Appendix C. 2010 online tax filing (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. 2010 online tax filing 3 52. 2010 online tax filing 4 51. 2010 online tax filing 4 50. 2010 online tax filing 4 49. 2010 online tax filing 5 48. 2010 online tax filing 5 47. 2010 online tax filing 5 46. 2010 online tax filing 6 45. 2010 online tax filing 6 44. 2010 online tax filing 6 90 53. 2010 online tax filing 3 52. 2010 online tax filing 4 51. 2010 online tax filing 4 50. 2010 online tax filing 4 49. 2010 online tax filing 5 48. 2010 online tax filing 5 47. 2010 online tax filing 5 46. 2010 online tax filing 6 45. 2010 online tax filing 6 44. 2010 online tax filing 6 91 53. 2010 online tax filing 3 52. 2010 online tax filing 4 51. 2010 online tax filing 4 50. 2010 online tax filing 4 49. 2010 online tax filing 5 48. 2010 online tax filing 5 47. 2010 online tax filing 5 46. 2010 online tax filing 6 45. 2010 online tax filing 6 44. 2010 online tax filing 6 92 53. 2010 online tax filing 3 52. 2010 online tax filing 4 51. 2010 online tax filing 4 50. 2010 online tax filing 4 49. 2010 online tax filing 5 48. 2010 online tax filing 5 47. 2010 online tax filing 5 46. 2010 online tax filing 6 45. 2010 online tax filing 6 44. 2010 online tax filing 6 93 53. 2010 online tax filing 3 52. 2010 online tax filing 4 51. 2010 online tax filing 4 50. 2010 online tax filing 4 49. 2010 online tax filing 5 48. 2010 online tax filing 5 47. 2010 online tax filing 5 46. 2010 online tax filing 6 45. 2010 online tax filing 6 44. 2010 online tax filing 6 94 53. 2010 online tax filing 3 52. 2010 online tax filing 4 51. 2010 online tax filing 4 50. 2010 online tax filing 4 49. 2010 online tax filing 5 48. 2010 online tax filing 5 47. 2010 online tax filing 5 46. 2010 online tax filing 6 45. 2010 online tax filing 6 44. 2010 online tax filing 6 95 53. 2010 online tax filing 3 52. 2010 online tax filing 4 51. 2010 online tax filing 4 50. 2010 online tax filing 4 49. 2010 online tax filing 5 48. 2010 online tax filing 5 47. 2010 online tax filing 5 46. 2010 online tax filing 5 45. 2010 online tax filing 6 44. 2010 online tax filing 6 96 53. 2010 online tax filing 3 52. 2010 online tax filing 4 51. 2010 online tax filing 4 50. 2010 online tax filing 4 49. 2010 online tax filing 5 48. 2010 online tax filing 5 47. 2010 online tax filing 5 46. 2010 online tax filing 5 45. 2010 online tax filing 6 44. 2010 online tax filing 6 97 53. 2010 online tax filing 3 52. 2010 online tax filing 4 51. 2010 online tax filing 4 50. 2010 online tax filing 4 49. 2010 online tax filing 5 48. 2010 online tax filing 5 47. 2010 online tax filing 5 46. 2010 online tax filing 5 45. 2010 online tax filing 6 44. 2010 online tax filing 6 98 53. 2010 online tax filing 3 52. 2010 online tax filing 4 51. 2010 online tax filing 4 50. 2010 online tax filing 4 49. 2010 online tax filing 5 48. 2010 online tax filing 5 47. 2010 online tax filing 5 46. 2010 online tax filing 5 45. 2010 online tax filing 6 44. 2010 online tax filing 6 99 53. 2010 online tax filing 3 52. 2010 online tax filing 4 51. 2010 online tax filing 4 50. 2010 online tax filing 4 49. 2010 online tax filing 5 48. 2010 online tax filing 5 47. 2010 online tax filing 5 46. 2010 online tax filing 5 45. 2010 online tax filing 6 44. 2010 online tax filing 6 100 53. 2010 online tax filing 3 52. 2010 online tax filing 4 51. 2010 online tax filing 4 50. 2010 online tax filing 4 49. 2010 online tax filing 5 48. 2010 online tax filing 5 47. 2010 online tax filing 5 46. 2010 online tax filing 5 45. 2010 online tax filing 6 44. 2010 online tax filing 6 101 53. 2010 online tax filing 3 52. 2010 online tax filing 4 51. 2010 online tax filing 4 50. 2010 online tax filing 4 49. 2010 online tax filing 5 48. 2010 online tax filing 5 47. 2010 online tax filing 5 46. 2010 online tax filing 5 45. 2010 online tax filing 6 44. 2010 online tax filing 6 102 53. 2010 online tax filing 3 52. 2010 online tax filing 4 51. 2010 online tax filing 4 50. 2010 online tax filing 4 49. 2010 online tax filing 5 48. 2010 online tax filing 5 47. 2010 online tax filing 5 46. 2010 online tax filing 5 45. 2010 online tax filing 6 44. 2010 online tax filing 6 103 53. 2010 online tax filing 3 52. 2010 online tax filing 4 51. 2010 online tax filing 4 50. 2010 online tax filing 4 49. 2010 online tax filing 5 48. 2010 online tax filing 5 47. 2010 online tax filing 5 46. 2010 online tax filing 5 45. 2010 online tax filing 6 44. 2010 online tax filing 6 104 53. 2010 online tax filing 3 52. 2010 online tax filing 4 51. 2010 online tax filing 4 50. 2010 online tax filing 4 49. 2010 online tax filing 5 48. 2010 online tax filing 5 47. 2010 online tax filing 5 46. 2010 online tax filing 5 45. 2010 online tax filing 6 44. 2010 online tax filing 6 105 53. 2010 online tax filing 3 52. 2010 online tax filing 4 51. 2010 online tax filing 4 50. 2010 online tax filing 4 49. 2010 online tax filing 4 48. 2010 online tax filing 5 47. 2010 online tax filing 5 46. 2010 online tax filing 5 45. 2010 online tax filing 6 44. 2010 online tax filing 6 106 53. 2010 online tax filing 3 52. 2010 online tax filing 4 51. 2010 online tax filing 4 50. 2010 online tax filing 4 49. 2010 online tax filing 4 48. 2010 online tax filing 5 47. 2010 online tax filing 5 46. 2010 online tax filing 5 45. 2010 online tax filing 6 44. 2010 online tax filing 6 107 53. 2010 online tax filing 3 52. 2010 online tax filing 4 51. 2010 online tax filing 4 50. 2010 online tax filing 4 49. 2010 online tax filing 4 48. 2010 online tax filing 5 47. 2010 online tax filing 5 46. 2010 online tax filing 5 45. 2010 online tax filing 6 44. 2010 online tax filing 6 108 53. 2010 online tax filing 3 52. 2010 online tax filing 4 51. 2010 online tax filing 4 50. 2010 online tax filing 4 49. 2010 online tax filing 4 48. 2010 online tax filing 5 47. 2010 online tax filing 5 46. 2010 online tax filing 5 45. 2010 online tax filing 6 44. 2010 online tax filing 6 109 53. 2010 online tax filing 3 52. 2010 online tax filing 4 51. 2010 online tax filing 4 50. 2010 online tax filing 4 49. 2010 online tax filing 4 48. 2010 online tax filing 5 47. 2010 online tax filing 5 46. 2010 online tax filing 5 45. 2010 online tax filing 6 44. 2010 online tax filing 6 110 53. 2010 online tax filing 3 52. 2010 online tax filing 4 51. 2010 online tax filing 4 50. 2010 online tax filing 4 49. 2010 online tax filing 4 48. 2010 online tax filing 5 47. 2010 online tax filing 5 46. 2010 online tax filing 5 45. 2010 online tax filing 6 44. 2010 online tax filing 6 111 53. 2010 online tax filing 3 52. 2010 online tax filing 4 51. 2010 online tax filing 4 50. 2010 online tax filing 4 49. 2010 online tax filing 4 48. 2010 online tax filing 5 47. 2010 online tax filing 5 46. 2010 online tax filing 5 45. 2010 online tax filing 6 44. 2010 online tax filing 6 112 53. 2010 online tax filing 3 52. 2010 online tax filing 4 51. 2010 online tax filing 4 50. 2010 online tax filing 4 49. 2010 online tax filing 4 48. 2010 online tax filing 5 47. 2010 online tax filing 5 46. 2010 online tax filing 5 45. 2010 online tax filing 6 44. 2010 online tax filing 6 113 53. 2010 online tax filing 3 52. 2010 online tax filing 4 51. 2010 online tax filing 4 50. 2010 online tax filing 4 49. 2010 online tax filing 4 48. 2010 online tax filing 5 47. 2010 online tax filing 5 46. 2010 online tax filing 5 45. 2010 online tax filing 6 44. 2010 online tax filing 6 114 53. 2010 online tax filing 3 52. 2010 online tax filing 4 51. 2010 online tax filing 4 50. 2010 online tax filing 4 49. 2010 online tax filing 4 48. 2010 online tax filing 5 47. 2010 online tax filing 5 46. 2010 online tax filing 5 45. 2010 online tax filing 6 44. 2010 online tax filing 6 115+ 53. 2010 online tax filing 3 52. 2010 online tax filing 4 51. 2010 online tax filing 4 50. 2010 online tax filing 4 49. 2010 online tax filing 4 48. 2010 online tax filing 5 47. 2010 online tax filing 5 46. 2010 online tax filing 5 45. 2010 online tax filing 6 44. 2010 online tax filing 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. 2010 online tax filing 2 49. 2010 online tax filing 8 49. 2010 online tax filing 3 48. 2010 online tax filing 9 48. 2010 online tax filing 5 48. 2010 online tax filing 1 47. 2010 online tax filing 7 47. 2010 online tax filing 4 47. 2010 online tax filing 1 46. 2010 online tax filing 8 41 49. 2010 online tax filing 8 49. 2010 online tax filing 3 48. 2010 online tax filing 8 48. 2010 online tax filing 3 47. 2010 online tax filing 9 47. 2010 online tax filing 5 47. 2010 online tax filing 1 46. 2010 online tax filing 7 46. 2010 online tax filing 4 46. 2010 online tax filing 1 42 49. 2010 online tax filing 3 48. 2010 online tax filing 8 48. 2010 online tax filing 3 47. 2010 online tax filing 8 47. 2010 online tax filing 3 46. 2010 online tax filing 9 46. 2010 online tax filing 5 46. 2010 online tax filing 1 45. 2010 online tax filing 8 45. 2010 online tax filing 4 43 48. 2010 online tax filing 9 48. 2010 online tax filing 3 47. 2010 online tax filing 8 47. 2010 online tax filing 3 46. 2010 online tax filing 8 46. 2010 online tax filing 3 45. 2010 online tax filing 9 45. 2010 online tax filing 5 45. 2010 online tax filing 1 44. 2010 online tax filing 8 44 48. 2010 online tax filing 5 47. 2010 online tax filing 9 47. 2010 online tax filing 3 46. 2010 online tax filing 8 46. 2010 online tax filing 3 45. 2010 online tax filing 8 45. 2010 online tax filing 4 44. 2010 online tax filing 9 44. 2010 online tax filing 5 44. 2010 online tax filing 2 45 48. 2010 online tax filing 1 47. 2010 online tax filing 5 46. 2010 online tax filing 9 46. 2010 online tax filing 3 45. 2010 online tax filing 8 45. 2010 online tax filing 3 44. 2010 online tax filing 8 44. 2010 online tax filing 4 44. 2010 online tax filing 0 43. 2010 online tax filing 6 46 47. 2010 online tax filing 7 47. 2010 online tax filing 1 46. 2010 online tax filing 5 45. 2010 online tax filing 9 45. 2010 online tax filing 4 44. 2010 online tax filing 8 44. 2010 online tax filing 3 43. 2010 online tax filing 9 43. 2010 online tax filing 4 43. 2010 online tax filing 0 47 47. 2010 online tax filing 4 46. 2010 online tax filing 7 46. 2010 online tax filing 1 45. 2010 online tax filing 5 44. 2010 online tax filing 9 44. 2010 online tax filing 4 43. 2010 online tax filing 9 43. 2010 online tax filing 4 42. 2010 online tax filing 9 42. 2010 online tax filing 4 Appendix C. 2010 online tax filing (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. 2010 online tax filing 1 46. 2010 online tax filing 4 45. 2010 online tax filing 8 45. 2010 online tax filing 1 44. 2010 online tax filing 5 44. 2010 online tax filing 0 43. 2010 online tax filing 4 42. 2010 online tax filing 9 42. 2010 online tax filing 4 41. 2010 online tax filing 9 49 46. 2010 online tax filing 8 46. 2010 online tax filing 1 45. 2010 online tax filing 4 44. 2010 online tax filing 8 44. 2010 online tax filing 2 43. 2010 online tax filing 6 43. 2010 online tax filing 0 42. 2010 online tax filing 4 41. 2010 online tax filing 9 41. 2010 online tax filing 4 50 46. 2010 online tax filing 5 45. 2010 online tax filing 8 45. 2010 online tax filing 1 44. 2010 online tax filing 4 43. 2010 online tax filing 8 43. 2010 online tax filing 2 42. 2010 online tax filing 6 42. 2010 online tax filing 0 41. 2010 online tax filing 5 40. 2010 online tax filing 9 51 46. 2010 online tax filing 3 45. 2010 online tax filing 5 44. 2010 online tax filing 8 44. 2010 online tax filing 1 43. 2010 online tax filing 5 42. 2010 online tax filing 8 42. 2010 online tax filing 2 41. 2010 online tax filing 6 41. 2010 online tax filing 0 40. 2010 online tax filing 5 52 46. 2010 online tax filing 0 45. 2010 online tax filing 3 44. 2010 online tax filing 6 43. 2010 online tax filing 8 43. 2010 online tax filing 2 42. 2010 online tax filing 5 41. 2010 online tax filing 8 41. 2010 online tax filing 2 40. 2010 online tax filing 6 40. 2010 online tax filing 1 53 45. 2010 online tax filing 8 45. 2010 online tax filing 1 44. 2010 online tax filing 3 43. 2010 online tax filing 6 42. 2010 online tax filing 9 42. 2010 online tax filing 2 41. 2010 online tax filing 5 40. 2010 online tax filing 9 40. 2010 online tax filing 3 39. 2010 online tax filing 7 54 45. 2010 online tax filing 6 44. 2010 online tax filing 8 44. 2010 online tax filing 1 43. 2010 online tax filing 3 42. 2010 online tax filing 6 41. 2010 online tax filing 9 41. 2010 online tax filing 2 40. 2010 online tax filing 5 39. 2010 online tax filing 9 39. 2010 online tax filing 3 55 45. 2010 online tax filing 5 44. 2010 online tax filing 7 43. 2010 online tax filing 9 43. 2010 online tax filing 1 42. 2010 online tax filing 4 41. 2010 online tax filing 6 40. 2010 online tax filing 9 40. 2010 online tax filing 2 39. 2010 online tax filing 6 38. 2010 online tax filing 9 56 45. 2010 online tax filing 3 44. 2010 online tax filing 5 43. 2010 online tax filing 7 42. 2010 online tax filing 9 42. 2010 online tax filing 1 41. 2010 online tax filing 4 40. 2010 online tax filing 7 40. 2010 online tax filing 0 39. 2010 online tax filing 3 38. 2010 online tax filing 6 57 45. 2010 online tax filing 1 44. 2010 online tax filing 3 43. 2010 online tax filing 5 42. 2010 online tax filing 7 41. 2010 online tax filing 9 41. 2010 online tax filing 2 40. 2010 online tax filing 4 39. 2010 online tax filing 7 39. 2010 online tax filing 0 38. 2010 online tax filing 3 58 45. 2010 online tax filing 0 44. 2010 online tax filing 2 43. 2010 online tax filing 3 42. 2010 online tax filing 5 41. 2010 online tax filing 7 40. 2010 online tax filing 9 40. 2010 online tax filing 2 39. 2010 online tax filing 4 38. 2010 online tax filing 7 38. 2010 online tax filing 0 59 44. 2010 online tax filing 9 44. 2010 online tax filing 0 43. 2010 online tax filing 2 42. 2010 online tax filing 4 41. 2010 online tax filing 5 40. 2010 online tax filing 7 40. 2010 online tax filing 0 39. 2010 online tax filing 2 38. 2010 online tax filing 5 37. 2010 online tax filing 8 60 44. 2010 online tax filing 7 43. 2010 online tax filing 9 43. 2010 online tax filing 0 42. 2010 online tax filing 2 41. 2010 online tax filing 4 40. 2010 online tax filing 6 39. 2010 online tax filing 8 39. 2010 online tax filing 0 38. 2010 online tax filing 2 37. 2010 online tax filing 5 61 44. 2010 online tax filing 6 43. 2010 online tax filing 8 42. 2010 online tax filing 9 42. 2010 online tax filing 1 41. 2010 online tax filing 2 40. 2010 online tax filing 4 39. 2010 online tax filing 6 38. 2010 online tax filing 8 38. 2010 online tax filing 0 37. 2010 online tax filing 3 62 44. 2010 online tax filing 5 43. 2010 online tax filing 7 42. 2010 online tax filing 8 41. 2010 online tax filing 9 41. 2010 online tax filing 1 40. 2010 online tax filing 3 39. 2010 online tax filing 4 38. 2010 online tax filing 6 37. 2010 online tax filing 8 37. 2010 online tax filing 1 63 44. 2010 online tax filing 5 43. 2010 online tax filing 6 42. 2010 online tax filing 7 41. 2010 online tax filing 8 41. 2010 online tax filing 0 40. 2010 online tax filing 1 39. 2010 online tax filing 3 38. 2010 online tax filing 5 37. 2010 online tax filing 7 36. 2010 online tax filing 9 64 44. 2010 online tax filing 4 43. 2010 online tax filing 5 42. 2010 online tax filing 6 41. 2010 online tax filing 7 40. 2010 online tax filing 8 40. 2010 online tax filing 0 39. 2010 online tax filing 2 38. 2010 online tax filing 3 37. 2010 online tax filing 5 36. 2010 online tax filing 7 65 44. 2010 online tax filing 3 43. 2010 online tax filing 4 42. 2010 online tax filing 5 41. 2010 online tax filing 6 40. 2010 online tax filing 7 39. 2010 online tax filing 9 39. 2010 online tax filing 0 38. 2010 online tax filing 2 37. 2010 online tax filing 4 36. 2010 online tax filing 6 66 44. 2010 online tax filing 2 43. 2010 online tax filing 3 42. 2010 online tax filing 4 41. 2010 online tax filing 5 40. 2010 online tax filing 6 39. 2010 online tax filing 8 38. 2010 online tax filing 9 38. 2010 online tax filing 1 37. 2010 online tax filing 2 36. 2010 online tax filing 4 67 44. 2010 online tax filing 2 43. 2010 online tax filing 3 42. 2010 online tax filing 3 41. 2010 online tax filing 4 40. 2010 online tax filing 6 39. 2010 online tax filing 7 38. 2010 online tax filing 8 38. 2010 online tax filing 0 37. 2010 online tax filing 1 36. 2010 online tax filing 3 68 44. 2010 online tax filing 1 43. 2010 online tax filing 2 42. 2010 online tax filing 3 41. 2010 online tax filing 4 40. 2010 online tax filing 5 39. 2010 online tax filing 6 38. 2010 online tax filing 7 37. 2010 online tax filing 9 37. 2010 online tax filing 0 36. 2010 online tax filing 2 69 44. 2010 online tax filing 1 43. 2010 online tax filing 1 42. 2010 online tax filing 2 41. 2010 online tax filing 3 40. 2010 online tax filing 4 39. 2010 online tax filing 5 38. 2010 online tax filing 6 37. 2010 online tax filing 8 36. 2010 online tax filing 9 36. 2010 online tax filing 0 70 44. 2010 online tax filing 0 43. 2010 online tax filing 1 42. 2010 online tax filing 2 41. 2010 online tax filing 3 40. 2010 online tax filing 3 39. 2010 online tax filing 4 38. 2010 online tax filing 6 37. 2010 online tax filing 7 36. 2010 online tax filing 8 35. 2010 online tax filing 9 71 44. 2010 online tax filing 0 43. 2010 online tax filing 0 42. 2010 online tax filing 1 41. 2010 online tax filing 2 40. 2010 online tax filing 3 39. 2010 online tax filing 4 38. 2010 online tax filing 5 37. 2010 online tax filing 6 36. 2010 online tax filing 7 35. 2010 online tax filing 9 72 43. 2010 online tax filing 9 43. 2010 online tax filing 0 42. 2010 online tax filing 1 41. 2010 online tax filing 1 40. 2010 online tax filing 2 39. 2010 online tax filing 3 38. 2010 online tax filing 4 37. 2010 online tax filing 5 36. 2010 online tax filing 6 35. 2010 online tax filing 8 73 43. 2010 online tax filing 9 43. 2010 online tax filing 0 42. 2010 online tax filing 0 41. 2010 online tax filing 1 40. 2010 online tax filing 2 39. 2010 online tax filing 3 38. 2010 online tax filing 4 37. 2010 online tax filing 5 36. 2010 online tax filing 6 35. 2010 online tax filing 7 74 43. 2010 online tax filing 9 42. 2010 online tax filing 9 42. 2010 online tax filing 0 41. 2010 online tax filing 1 40. 2010 online tax filing 1 39. 2010 online tax filing 2 38. 2010 online tax filing 3 37. 2010 online tax filing 4 36. 2010 online tax filing 5 35. 2010 online tax filing 6 75 43. 2010 online tax filing 8 42. 2010 online tax filing 9 42. 2010 online tax filing 0 41. 2010 online tax filing 0 40. 2010 online tax filing 1 39. 2010 online tax filing 2 38. 2010 online tax filing 3 37. 2010 online tax filing 4 36. 2010 online tax filing 5 35. 2010 online tax filing 6 76 43. 2010 online tax filing 8 42. 2010 online tax filing 9 41. 2010 online tax filing 9 41. 2010 online tax filing 0 40. 2010 online tax filing 1 39. 2010 online tax filing 1 38. 2010 online tax filing 2 37. 2010 online tax filing 3 36. 2010 online tax filing 4 35. 2010 online tax filing 5 77 43. 2010 online tax filing 8 42. 2010 online tax filing 9 41. 2010 online tax filing 9 41. 2010 online tax filing 0 40. 2010 online tax filing 0 39. 2010 online tax filing 1 38. 2010 online tax filing 2 37. 2010 online tax filing 3 36. 2010 online tax filing 4 35. 2010 online tax filing 5 78 43. 2010 online tax filing 8 42. 2010 online tax filing 8 41. 2010 online tax filing 9 40. 2010 online tax filing 9 40. 2010 online tax filing 0 39. 2010 online tax filing 1 38. 2010 online tax filing 2 37. 2010 online tax filing 2 36. 2010 online tax filing 3 35. 2010 online tax filing 4 79 43. 2010 online tax filing 8 42. 2010 online tax filing 8 41. 2010 online tax filing 9 40. 2010 online tax filing 9 40. 2010 online tax filing 0 39. 2010 online tax filing 1 38. 2010 online tax filing 1 37. 2010 online tax filing 2 36. 2010 online tax filing 3 35. 2010 online tax filing 4 80 43. 2010 online tax filing 7 42. 2010 online tax filing 8 41. 2010 online tax filing 8 40. 2010 online tax filing 9 40. 2010 online tax filing 0 39. 2010 online tax filing 0 38. 2010 online tax filing 1 37. 2010 online tax filing 2 36. 2010 online tax filing 3 35. 2010 online tax filing 4 81 43. 2010 online tax filing 7 42. 2010 online tax filing 8 41. 2010 online tax filing 8 40. 2010 online tax filing 9 39. 2010 online tax filing 9 39. 2010 online tax filing 0 38. 2010 online tax filing 1 37. 2010 online tax filing 2 36. 2010 online tax filing 2 35. 2010 online tax filing 3 82 43. 2010 online tax filing 7 42. 2010 online tax filing 8 41. 2010 online tax filing 8 40. 2010 online tax filing 9 39. 2010 online tax filing 9 39. 2010 online tax filing 0 38. 2010 online tax filing 1 37. 2010 online tax filing 1 36. 2010 online tax filing 2 35. 2010 online tax filing 3 83 43. 2010 online tax filing 7 42. 2010 online tax filing 8 41. 2010 online tax filing 8 40. 2010 online tax filing 9 39. 2010 online tax filing 9 39. 2010 online tax filing 0 38. 2010 online tax filing 0 37. 2010 online tax filing 1 36. 2010 online tax filing 2 35. 2010 online tax filing 3 84 43. 2010 online tax filing 7 42. 2010 online tax filing 7 41. 2010 online tax filing 8 40. 2010 online tax filing 8 39. 2010 online tax filing 9 39. 2010 online tax filing 0 38. 2010 online tax filing 0 37. 2010 online tax filing 1 36. 2010 online tax filing 2 35. 2010 online tax filing 3 85 43. 2010 online tax filing 7 42. 2010 online tax filing 7 41. 2010 online tax filing 8 40. 2010 online tax filing 8 39. 2010 online tax filing 9 38. 2010 online tax filing 9 38. 2010 online tax filing 0 37. 2010 online tax filing 1 36. 2010 online tax filing 2 35. 2010 online tax filing 2 86 43. 2010 online tax filing 7 42. 2010 online tax filing 7 41. 2010 online tax filing 8 40. 2010 online tax filing 8 39. 2010 online tax filing 9 38. 2010 online tax filing 9 38. 2010 online tax filing 0 37. 2010 online tax filing 1 36. 2010 online tax filing 1 35. 2010 online tax filing 2 87 43. 2010 online tax filing 7 42. 2010 online tax filing 7 41. 2010 online tax filing 8 40. 2010 online tax filing 8 39. 2010 online tax filing 9 38. 2010 online tax filing 9 38. 2010 online tax filing 0 37. 2010 online tax filing 0 36. 2010 online tax filing 1 35. 2010 online tax filing 2 Appendix C. 2010 online tax filing (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. 2010 online tax filing 7 42. 2010 online tax filing 7 41. 2010 online tax filing 8 40. 2010 online tax filing 8 39. 2010 online tax filing 9 38. 2010 online tax filing 9 38. 2010 online tax filing 0 37. 2010 online tax filing 0 36. 2010 online tax filing 1 35. 2010 online tax filing 2 89 43. 2010 online tax filing 7 42. 2010 online tax filing 7 41. 2010 online tax filing 7 40. 2010 online tax filing 8 39. 2010 online tax filing 8 38. 2010 online tax filing 9 38. 2010 online tax filing 0 37. 2010 online tax filing 0 36. 2010 online tax filing 1 35. 2010 online tax filing 2 90 43. 2010 online tax filing 7 42. 2010 online tax filing 7 41. 2010 online tax filing 7 40. 2010 online tax filing 8 39. 2010 online tax filing 8 38. 2010 online tax filing 9 38. 2010 online tax filing 0 37. 2010 online tax filing 0 36. 2010 online tax filing 1 35. 2010 online tax filing 2 91 43. 2010 online tax filing 7 42. 2010 online tax filing 7 41. 2010 online tax filing 7 40. 2010 online tax filing 8 39. 2010 online tax filing 8 38. 2010 online tax filing 9 37. 2010 online tax filing 9 37. 2010 online tax filing 0 36. 2010 online tax filing 1 35. 2010 online tax filing 2 92 43. 2010 online tax filing 7 42. 2010 online tax filing 7 41. 2010 online tax filing 7 40. 2010 online tax filing 8 39. 2010 online tax filing 8 38. 2010 online tax filing 9 37. 2010 online tax filing 9 37. 2010 online tax filing 0 36. 2010 online tax filing 1 35. 2010 online tax filing 1 93 43. 2010 online tax filing 7 42. 2010 online tax filing 7 41. 2010 online tax filing 7 40. 2010 online tax filing 8 39. 2010 online tax filing 8 38. 2010 online tax filing 9 37. 2010 online tax filing 9 37. 2010 online tax filing 0 36. 2010 online tax filing 1 35. 2010 online tax filing 1 94 43. 2010 online tax filing 7 42. 2010 online tax filing 7 41. 2010 online tax filing 7 40. 2010 online tax filing 8 39. 2010 online tax filing 8 38. 2010 online tax filing 9 37. 2010 online tax filing 9 37. 2010 online tax filing 0 36. 2010 online tax filing 1 35. 2010 online tax filing 1 95 43. 2010 online tax filing 6 42. 2010 online tax filing 7 41. 2010 online tax filing 7 40. 2010 online tax filing 8 39. 2010 online tax filing 8 38. 2010 online tax filing 9 37. 2010 online tax filing 9 37. 2010 online tax filing 0 36. 2010 online tax filing 1 35. 2010 online tax filing 1 96 43. 2010 online tax filing 6 42. 2010 online tax filing 7 41. 2010 online tax filing 7 40. 2010 online tax filing 8 39. 2010 online tax filing 8 38. 2010 online tax filing 9 37. 2010 online tax filing 9 37. 2010 online tax filing 0 36. 2010 online tax filing 1 35. 2010 online tax filing 1 97 43. 2010 online tax filing 6 42. 2010 online tax filing 7 41. 2010 online tax filing 7 40. 2010 online tax filing 8 39. 2010 online tax filing 8 38. 2010 online tax filing 9 37. 2010 online tax filing 9 37. 2010 online tax filing 0 36. 2010 online tax filing 1 35. 2010 online tax filing 1 98 43. 2010 online tax filing 6 42. 2010 online tax filing 7 41. 2010 online tax filing 7 40. 2010 online tax filing 8 39. 2010 online tax filing 8 38. 2010 online tax filing 9 37. 2010 online tax filing 9 37. 2010 online tax filing 0 36. 2010 online tax filing 0 35. 2010 online tax filing 1 99 43. 2010 online tax filing 6 42. 2010 online tax filing 7 41. 2010 online tax filing 7 40. 2010 online tax filing 8 39. 2010 online tax filing 8 38. 2010 online tax filing 9 37. 2010 online tax filing 9 37. 2010 online tax filing 0 36. 2010 online tax filing 0 35. 2010 online tax filing 1 100 43. 2010 online tax filing 6 42. 2010 online tax filing 7 41. 2010 online tax filing 7 40. 2010 online tax filing 8 39. 2010 online tax filing 8 38. 2010 online tax filing 9 37. 2010 online tax filing 9 37. 2010 online tax filing 0 36. 2010 online tax filing 0 35. 2010 online tax filing 1 101 43. 2010 online tax filing 6 42. 2010 online tax filing 7 41. 2010 online tax filing 7 40. 2010 online tax filing 8 39. 2010 online tax filing 8 38. 2010 online tax filing 9 37. 2010 online tax filing 9 37. 2010 online tax filing 0 36. 2010 online tax filing 0 35. 2010 online tax filing 1 102 43. 2010 online tax filing 6 42. 2010 online tax filing 7 41. 2010 online tax filing 7 40. 2010 online tax filing 8 39. 2010 online tax filing 8 38. 2010 online tax filing 9 37. 2010 online tax filing 9 37. 2010 online tax filing 0 36. 2010 online tax filing 0 35. 2010 online tax filing 1 103 43. 2010 online tax filing 6 42. 2010 online tax filing 7 41. 2010 online tax filing 7 40. 2010 online tax filing 8 39. 2010 online tax filing 8 38. 2010 online tax filing 9 37. 2010 online tax filing 9 37. 2010 online tax filing 0 36. 2010 online tax filing 0 35. 2010 online tax filing 1 104 43. 2010 online tax filing 6 42. 2010 online tax filing 7 41. 2010 online tax filing 7 40. 2010 online tax filing 8 39. 2010 online tax filing 8 38. 2010 online tax filing 8 37. 2010 online tax filing 9 37. 2010 online tax filing 0 36. 2010 online tax filing 0 35. 2010 online tax filing 1 105 43. 2010 online tax filing 6 42. 2010 online tax filing 7 41. 2010 online tax filing 7 40. 2010 online tax filing 8 39. 2010 online tax filing 8 38. 2010 online tax filing 8 37. 2010 online tax filing 9 37. 2010 online tax filing 0 36. 2010 online tax filing 0 35. 2010 online tax filing 1 106 43. 2010 online tax filing 6 42. 2010 online tax filing 7 41. 2010 online tax filing 7 40. 2010 online tax filing 8 39. 2010 online tax filing 8 38. 2010 online tax filing 8 37. 2010 online tax filing 9 37. 2010 online tax filing 0 36. 2010 online tax filing 0 35. 2010 online tax filing 1 107 43. 2010 online tax filing 6 42. 2010 online tax filing 7 41. 2010 online tax filing 7 40. 2010 online tax filing 8 39. 2010 online tax filing 8 38. 2010 online tax filing 8 37. 2010 online tax filing 9 37. 2010 online tax filing 0 36. 2010 online tax filing 0 35. 2010 online tax filing 1 108 43. 2010 online tax filing 6 42. 2010 online tax filing 7 41. 2010 online tax filing 7 40. 2010 online tax filing 8 39. 2010 online tax filing 8 38. 2010 online tax filing 8 37. 2010 online tax filing 9 37. 2010 online tax filing 0 36. 2010 online tax filing 0 35. 2010 online tax filing 1 109 43. 2010 online tax filing 6 42. 2010 online tax filing 7 41. 2010 online tax filing 7 40. 2010 online tax filing 7 39. 2010 online tax filing 8 38. 2010 online tax filing 8 37. 2010 online tax filing 9 37. 2010 online tax filing 0 36. 2010 online tax filing 0 35. 2010 online tax filing 1 110 43. 2010 online tax filing 6 42. 2010 online tax filing 7 41. 2010 online tax filing 7 40. 2010 online tax filing 7 39. 2010 online tax filing 8 38. 2010 online tax filing 8 37. 2010 online tax filing 9 37. 2010 online tax filing 0 36. 2010 online tax filing 0 35. 2010 online tax filing 1 111 43. 2010 online tax filing 6 42. 2010 online tax filing 7 41. 2010 online tax filing 7 40. 2010 online tax filing 7 39. 2010 online tax filing 8 38. 2010 online tax filing 8 37. 2010 online tax filing 9 37. 2010 online tax filing 0 36. 2010 online tax filing 0 35. 2010 online tax filing 1 112 43. 2010 online tax filing 6 42. 2010 online tax filing 7 41. 2010 online tax filing 7 40. 2010 online tax filing 7 39. 2010 online tax filing 8 38. 2010 online tax filing 8 37. 2010 online tax filing 9 37. 2010 online tax filing 0 36. 2010 online tax filing 0 35. 2010 online tax filing 1 113 43. 2010 online tax filing 6 42. 2010 online tax filing 7 41. 2010 online tax filing 7 40. 2010 online tax filing 7 39. 2010 online tax filing 8 38. 2010 online tax filing 8 37. 2010 online tax filing 9 37. 2010 online tax filing 0 36. 2010 online tax filing 0 35. 2010 online tax filing 1 114 43. 2010 online tax filing 6 42. 2010 online tax filing 7 41. 2010 online tax filing 7 40. 2010 online tax filing 7 39. 2010 online tax filing 8 38. 2010 online tax filing 8 37. 2010 online tax filing 9 37. 2010 online tax filing 0 36. 2010 online tax filing 0 35. 2010 online tax filing 1 115+ 43. 2010 online tax filing 6 42. 2010 online tax filing 7 41. 2010 online tax filing 7 40. 2010 online tax filing 7 39. 2010 online tax filing 8 38. 2010 online tax filing 8 37. 2010 online tax filing 9 37. 2010 online tax filing 0 36. 2010 online tax filing 0 35. 2010 online tax filing 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. 2010 online tax filing 4 40. 2010 online tax filing 0 39. 2010 online tax filing 5 39. 2010 online tax filing 1 38. 2010 online tax filing 7 38. 2010 online tax filing 3 38. 2010 online tax filing 0 37. 2010 online tax filing 6 37. 2010 online tax filing 3 37. 2010 online tax filing 1 51 40. 2010 online tax filing 0 39. 2010 online tax filing 5 39. 2010 online tax filing 0 38. 2010 online tax filing 5 38. 2010 online tax filing 1 37. 2010 online tax filing 7 37. 2010 online tax filing 4 37. 2010 online tax filing 0 36. 2010 online tax filing 7 36. 2010 online tax filing 4 52 39. 2010 online tax filing 5 39. 2010 online tax filing 0 38. 2010 online tax filing 5 38. 2010 online tax filing 0 37. 2010 online tax filing 6 37. 2010 online tax filing 2 36. 2010 online tax filing 8 36. 2010 online tax filing 4 36. 2010 online tax filing 0 35. 2010 online tax filing 7 53 39. 2010 online tax filing 1 38. 2010 online tax filing 5 38. 2010 online tax filing 0 37. 2010 online tax filing 5 37. 2010 online tax filing 1 36. 2010 online tax filing 6 36. 2010 online tax filing 2 35. 2010 online tax filing 8 35. 2010 online tax filing 4 35. 2010 online tax filing 1 54 38. 2010 online tax filing 7 38. 2010 online tax filing 1 37. 2010 online tax filing 6 37. 2010 online tax filing 1 36. 2010 online tax filing 6 36. 2010 online tax filing 1 35. 2010 online tax filing 7 35. 2010 online tax filing 2 34. 2010 online tax filing 8 34. 2010 online tax filing 5 55 38. 2010 online tax filing 3 37. 2010 online tax filing 7 37. 2010 online tax filing 2 36. 2010 online tax filing 6 36. 2010 online tax filing 1 35. 2010 online tax filing 6 35. 2010 online tax filing 1 34. 2010 online tax filing 7 34. 2010 online tax filing 3 33. 2010 online tax filing 9 56 38. 2010 online tax filing 0 37. 2010 online tax filing 4 36. 2010 online tax filing 8 36. 2010 online tax filing 2 35. 2010 online tax filing 7 35. 2010 online tax filing 1 34. 2010 online tax filing 7 34. 2010 online tax filing 2 33. 2010 online tax filing 7 33. 2010 online tax filing 3 Appendix C. 2010 online tax filing (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. 2010 online tax filing 6 37. 2010 online tax filing 0 36. 2010 online tax filing 4 35. 2010 online tax filing 8 35. 2010 online tax filing 2 34. 2010 online tax filing 7 34. 2010 online tax filing 2 33. 2010 online tax filing 7 33. 2010 online tax filing 2 32. 2010 online tax filing 8 58 37. 2010 online tax filing 3 36. 2010 online tax filing 7 36. 2010 online tax filing 0 35. 2010 online tax filing 4 34. 2010 online tax filing 8 34. 2010 online tax filing 3 33. 2010 online tax filing 7 33. 2010 online tax filing 2 32. 2010 online tax filing 8 32. 2010 online tax filing 3 59 37. 2010 online tax filing 1 36. 2010 online tax filing 4 35. 2010 online tax filing 7 35. 2010 online tax filing 1 34. 2010 online tax filing 5 33. 2010 online tax filing 9 33. 2010 online tax filing 3 32. 2010 online tax filing 8 32. 2010 online tax filing 3 31. 2010 online tax filing 8 60 36. 2010 online tax filing 8 36. 2010 online tax filing 1 35. 2010 online tax filing 4 34. 2010 online tax filing 8 34. 2010 online tax filing 1 33. 2010 online tax filing 5 32. 2010 online tax filing 9 32. 2010 online tax filing 4 31. 2010 online tax filing 9 31. 2010 online tax filing 3 61 36. 2010 online tax filing 6 35. 2010 online tax filing 8 35. 2010 online tax filing 1 34. 2010 online tax filing 5 33. 2010 online tax filing 8 33. 2010 online tax filing 2 32. 2010 online tax filing 6 32. 2010 online tax filing 0 31. 2010 online tax filing 4 30. 2010 online tax filing 9 62 36. 2010 online tax filing 3 35. 2010 online tax filing 6 34. 2010 online tax filing 9 34. 2010 online tax filing 2 33. 2010 online tax filing 5 32. 2010 online tax filing 9 32. 2010 online tax filing 2 31. 2010 online tax filing 6 31. 2010 online tax filing 1 30. 2010 online tax filing 5 63 36. 2010 online tax filing 1 35. 2010 online tax filing 4 34. 2010 online tax filing 6 33. 2010 online tax filing 9 33. 2010 online tax filing 2 32. 2010 online tax filing 6 31. 2010 online tax filing 9 31. 2010 online tax filing 3 30. 2010 online tax filing 7 30. 2010 online tax filing 1 64 35. 2010 online tax filing 9 35. 2010 online tax filing 2 34. 2010 online tax filing 4 33. 2010 online tax filing 7 33. 2010 online tax filing 0 32. 2010 online tax filing 3 31. 2010 online tax filing 6 31. 2010 online tax filing 0 30. 2010 online tax filing 4 29. 2010 online tax filing 8 65 35. 2010 online tax filing 8 35. 2010 online tax filing 0 34. 2010 online tax filing 2 33. 2010 online tax filing 5 32. 2010 online tax filing 7 32. 2010 online tax filing 0 31. 2010 online tax filing 4 30. 2010 online tax filing 7 30. 2010 online tax filing 0 29. 2010 online tax filing 4 66 35. 2010 online tax filing 6 34. 2010 online tax filing 8 34. 2010 online tax filing 0 33. 2010 online tax filing 3 32. 2010 online tax filing 5 31. 2010 online tax filing 8 31. 2010 online tax filing 1 30. 2010 online tax filing 4 29. 2010 online tax filing 8 29. 2010 online tax filing 1 67 35. 2010 online tax filing 5 34. 2010 online tax filing 7 33. 2010 online tax filing 9 33. 2010 online tax filing 1 32. 2010 online tax filing 3 31. 2010 online tax filing 6 30. 2010 online tax filing 9 30. 2010 online tax filing 2 29. 2010 online tax filing 5 28. 2010 online tax filing 8 68 35. 2010 online tax filing 3 34. 2010 online tax filing 5 33. 2010 online tax filing 7 32. 2010 online tax filing 9 32. 2010 online tax filing 1 31. 2010 online tax filing 4 30. 2010 online tax filing 7 29. 2010 online tax filing 9 29. 2010 online tax filing 2 28. 2010 online tax filing 6 69 35. 2010 online tax filing 2 34. 2010 online tax filing 4 33. 2010 online tax filing 6 32. 2010 online tax filing 8 32. 2010 online tax filing 0 31. 2010 online tax filing 2 30. 2010 online tax filing 5 29. 2010 online tax filing 7 29. 2010 online tax filing 0 28. 2010 online tax filing 3 70 35. 2010 online tax filing 1 34. 2010 online tax filing 3 33. 2010 online tax filing 4 32. 2010 online tax filing 6 31. 2010 online tax filing 8 31. 2010 online tax filing 1 30. 2010 online tax filing 3 29. 2010 online tax filing 5 28. 2010 online tax filing 8 28. 2010 online tax filing 1 71 35. 2010 online tax filing 0 34. 2010 online tax filing 2 33. 2010 online tax filing 3 32. 2010 online tax filing 5 31. 2010 online tax filing 7 30. 2010 online tax filing 9 30. 2010 online tax filing 1 29. 2010 online tax filing 4 28. 2010 online tax filing 6 27. 2010 online tax filing 9 72 34. 2010 online tax filing 9 34. 2010 online tax filing 1 33. 2010 online tax filing 2 32. 2010 online tax filing 4 31. 2010 online tax filing 6 30. 2010 online tax filing 8 30. 2010 online tax filing 0 29. 2010 online tax filing 2 28. 2010 online tax filing 4 27. 2010 online tax filing 7 73 34. 2010 online tax filing 8 34. 2010 online tax filing 0 33. 2010 online tax filing 1 32. 2010 online tax filing 3 31. 2010 online tax filing 5 30. 2010 online tax filing 6 29. 2010 online tax filing 8 29. 2010 online tax filing 1 28. 2010 online tax filing 3 27. 2010 online tax filing 5 74 34. 2010 online tax filing 8 33. 2010 online tax filing 9 33. 2010 online tax filing 0 32. 2010 online tax filing 2 31. 2010 online tax filing 4 30. 2010 online tax filing 5 29. 2010 online tax filing 7 28. 2010 online tax filing 9 28. 2010 online tax filing 1 27. 2010 online tax filing 4 75 34. 2010 online tax filing 7 33. 2010 online tax filing 8 33. 2010 online tax filing 0 32. 2010 online tax filing 1 31. 2010 online tax filing 3 30. 2010 online tax filing 4 29. 2010 online tax filing 6 28. 2010 online tax filing 8 28. 2010 online tax filing 0 27. 2010 online tax filing 2 76 34. 2010 online tax filing 6 33. 2010 online tax filing 8 32. 2010 online tax filing 9 32. 2010 online tax filing 0 31. 2010 online tax filing 2 30. 2010 online tax filing 3 29. 2010 online tax filing 5 28. 2010 online tax filing 7 27. 2010 online tax filing 9 27. 2010 online tax filing 1 77 34. 2010 online tax filing 6 33. 2010 online tax filing 7 32. 2010 online tax filing 8 32. 2010 online tax filing 0 31. 2010 online tax filing 1 30. 2010 online tax filing 3 29. 2010 online tax filing 4 28. 2010 online tax filing 6 27. 2010 online tax filing 8 27. 2010 online tax filing 0 78 34. 2010 online tax filing 5 33. 2010 online tax filing 6 32. 2010 online tax filing 8 31. 2010 online tax filing 9 31. 2010 online tax filing 0 30. 2010 online tax filing 2 29. 2010 online tax filing 3 28. 2010 online tax filing 5 27. 2010 online tax filing 7 26. 2010 online tax filing 9 79 34. 2010 online tax filing 5 33. 2010 online tax filing 6 32. 2010 online tax filing 7 31. 2010 online tax filing 8 31. 2010 online tax filing 0 30. 2010 online tax filing 1 29. 2010 online tax filing 3 28. 2010 online tax filing 4 27. 2010 online tax filing 6 26. 2010 online tax filing 8 80 34. 2010 online tax filing 5 33. 2010 online tax filing 6 32. 2010 online tax filing 7 31. 2010 online tax filing 8 30. 2010 online tax filing 9 30. 2010 online tax filing 1 29. 2010 online tax filing 2 28. 2010 online tax filing 4 27. 2010 online tax filing 5 26. 2010 online tax filing 7 81 34. 2010 online tax filing 4 33. 2010 online tax filing 5 32. 2010 online tax filing 6 31. 2010 online tax filing 8 30. 2010 online tax filing 9 30. 2010 online tax filing 0 29. 2010 online tax filing 2 28. 2010 online tax filing 3 27. 2010 online tax filing 5 26. 2010 online tax filing 6 82 34. 2010 online tax filing 4 33. 2010 online tax filing 5 32. 2010 online tax filing 6 31. 2010 online tax filing 7 30. 2010 online tax filing 8 30. 2010 online tax filing 0 29. 2010 online tax filing 1 28. 2010 online tax filing 3 27. 2010 online tax filing 4 26. 2010 online tax filing 6 83 34. 2010 online tax filing 4 33. 2010 online tax filing 5 32. 2010 online tax filing 6 31. 2010 online tax filing 7 30. 2010 online tax filing 8 29. 2010 online tax filing 9 29. 2010 online tax filing 1 28. 2010 online tax filing 2 27. 2010 online tax filing 4 26. 2010 online tax filing 5 84 34. 2010 online tax filing 3 33. 2010 online tax filing 4 32. 2010 online tax filing 5 31. 2010 online tax filing 7 30. 2010 online tax filing 8 29. 2010 online tax filing 9 29. 2010 online tax filing 0 28. 2010 online tax filing 2 27. 2010 online tax filing 3 26. 2010 online tax filing 5 85 34. 2010 online tax filing 3 33. 2010 online tax filing 4 32. 2010 online tax filing 5 31. 2010 online tax filing 6 30. 2010 online tax filing 7 29. 2010 online tax filing 9 29. 2010 online tax filing 0 28. 2010 online tax filing 1 27. 2010 online tax filing 3 26. 2010 online tax filing 4 86 34. 2010 online tax filing 3 33. 2010 online tax filing 4 32. 2010 online tax filing 5 31. 2010 online tax filing 6 30. 2010 online tax filing 7 29. 2010 online tax filing 8 29. 2010 online tax filing 0 28. 2010 online tax filing 1 27. 2010 online tax filing 2 26. 2010 online tax filing 4 87 34. 2010 online tax filing 3 33. 2010 online tax filing 4 32. 2010 online tax filing 5 31. 2010 online tax filing 6 30. 2010 online tax filing 7 29. 2010 online tax filing 8 28. 2010 online tax filing 9 28. 2010 online tax filing 1 27. 2010 online tax filing 2 26. 2010 online tax filing 4 88 34. 2010 online tax filing 3 33. 2010 online tax filing 4 32. 2010 online tax filing 5 31. 2010 online tax filing 6 30. 2010 online tax filing 7 29. 2010 online tax filing 8 28. 2010 online tax filing 9 28. 2010 online tax filing 0 27. 2010 online tax filing 2 26. 2010 online tax filing 3 89 34. 2010 online tax filing 3 33. 2010 online tax filing 3 32. 2010 online tax filing 4 31. 2010 online tax filing 5 30. 2010 online tax filing 7 29. 2010 online tax filing 8 28. 2010 online tax filing 9 28. 2010 online tax filing 0 27. 2010 online tax filing 2 26. 2010 online tax filing 3 90 34. 2010 online tax filing 2 33. 2010 online tax filing 3 32. 2010 online tax filing 4 31. 2010 online tax filing 5 30. 2010 online tax filing 6 29. 2010 online tax filing 8 28. 2010 online tax filing 9 28. 2010 online tax filing 0 27. 2010 online tax filing 1 26. 2010 online tax filing 3 91 34. 2010 online tax filing 2 33. 2010 online tax filing 3 32. 2010 online tax filing 4 31. 2010 online tax filing 5 30. 2010 online tax filing 6 29. 2010 online tax filing 7 28. 2010 online tax filing 9 28. 2010 online tax filing 0 27. 2010 online tax filing 1 26. 2010 online tax filing 3 92 34. 2010 online tax filing 2 33. 2010 online tax filing 3 32. 2010 online tax filing 4 31. 2010 online tax filing 5 30. 2010 online tax filing 6 29. 2010 online tax filing 7 28. 2010 online tax filing 8 28. 2010 online tax filing 0 27. 2010 online tax filing 1 26. 2010 online tax filing 2 93 34. 2010 online tax filing 2 33. 2010 online tax filing 3 32. 2010 online tax filing 4 31. 2010 online tax filing 5 30. 2010 online tax filing 6 29. 2010 online tax filing 7 28. 2010 online tax filing 8 28. 2010 online tax filing 0 27. 2010 online tax filing 1 26. 2010 online tax filing 2 94 34. 2010 online tax filing 2 33. 2010 online tax filing 3 32. 2010 online tax filing 4 31. 2010 online tax filing 5 30. 2010 online tax filing 6 29. 2010 online tax filing 7 28. 2010 online tax filing 8 27. 2010 online tax filing 9 27. 2010 online tax filing 1 26. 2010 online tax filing 2 95 34. 2010 online tax filing 2 33. 2010 online tax filing 3 32. 2010 online tax filing 4 31. 2010 online tax filing 5 30. 2010 online tax filing 6 29. 2010 online tax filing 7 28. 2010 online tax filing 8 27. 2010 online tax filing 9 27. 2010 online tax filing 1 26. 2010 online tax filing 2 96 34. 2010 online tax filing 2 33. 2010 online tax filing 3 32. 2010 online tax filing 4 31. 2010 online tax filing 5 30. 2010 online tax filing 6 29. 2010 online tax filing 7 28. 2010 online tax filing 8 27. 2010 online tax filing 9 27. 2010 online tax filing 0 26. 2010 online tax filing 2 Appendix C. 2010 online tax filing (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. 2010 online tax filing 2 33. 2010 online tax filing 3 32. 2010 online tax filing 4 31. 2010 online tax filing 5 30. 2010 online tax filing 6 29. 2010 online tax filing 7 28. 2010 online tax filing 8 27. 2010 online tax filing 9 27. 2010 online tax filing 0 26. 2010 online tax filing 2 98 34. 2010 online tax filing 2 33. 2010 online tax filing 3 32. 2010 online tax filing 4 31. 2010 online tax filing 5 30. 2010 online tax filing 6 29. 2010 online tax filing 7 28. 2010 online tax filing 8 27. 2010 online tax filing 9 27. 2010 online tax filing 0 26. 2010 online tax filing 2 99 34. 2010 online tax filing 2 33. 2010 online tax filing 3 32. 2010 online tax filing 4 31. 2010 online tax filing 5 30. 2010 online tax filing 6 29. 2010 online tax filing 7 28. 2010 online tax filing 8 27. 2010 online tax filing 9 27. 2010 online tax filing 0 26. 2010 online tax filing 2 100 34. 2010 online tax filing 2 33. 2010 online tax filing 3 32. 2010 online tax filing 4 31. 2010 online tax filing 5 30. 2010 online tax filing 6 29. 2010 online tax filing 7 28. 2010 online tax filing 8 27. 2010 online tax filing 9 27. 2010 online tax filing 0 26. 2010 online tax filing 1 101 34. 2010 online tax filing 2 33. 2010 online tax filing 3 32. 2010 online tax filing 4 31. 2010 online tax filing 5 30. 2010 online tax filing 6 29. 2010 online tax filing 7 28. 2010 online tax filing 8 27. 2010 online tax filing 9 27. 2010 online tax filing 0 26. 2010 online tax filing 1 102 34. 2010 online tax filing 2 33. 2010 online tax filing 3 32. 2010 online tax filing 4 31. 2010 online tax filing 4 30. 2010 online tax filing 5 29. 2010 online tax filing 7 28. 2010 online tax filing 8 27. 2010 online tax filing 9 27. 2010 online tax filing 0 26. 2010 online tax filing 1 103 34. 2010 online tax filing 2 33. 2010 online tax filing 3 32. 2010 online tax filing 4 31. 2010 online tax filing 4 30. 2010 online tax filing 5 29. 2010 online tax filing 7 28. 2010 online tax filing 8 27. 2010 online tax filing 9 27. 2010 online tax filing 0 26. 2010 online tax filing 1 104 34. 2010 online tax filing 2 33. 2010 online tax filing 3 32. 2010 online tax filing 4 31. 2010 online tax filing 4 30. 2010 online tax filing 5 29. 2010 online tax filing 6 28. 2010 online tax filing 8 27. 2010 online tax filing 9 27. 2010 online tax filing 0 26. 2010 online tax filing 1 105 34. 2010 online tax filing 2 33. 2010 online tax filing 3 32. 2010 online tax filing 3 31. 2010 online tax filing 4 30. 2010 online tax filing 5 29. 2010 online tax filing 6 28. 2010 online tax filing 8 27. 2010 online tax filing 9 27. 2010 online tax filing 0 26. 2010 online tax filing 1 106 34. 2010 online tax filing 2 33. 2010 online tax filing 3 32. 2010 online tax filing 3 31. 2010 online tax filing 4 30. 2010 online tax filing 5 29. 2010 online tax filing 6 28. 2010 online tax filing 8 27. 2010 online tax filing 9 27. 2010 online tax filing 0 26. 2010 online tax filing 1 107 34. 2010 online tax filing 2 33. 2010 online tax filing 3 32. 2010 online tax filing 3 31. 2010 online tax filing 4 30. 2010 online tax filing 5 29. 2010 online tax filing 6 28. 2010 online tax filing 8 27. 2010 online tax filing 9 27. 2010 online tax filing 0 26. 2010 online tax filing 1 108 34. 2010 online tax filing 2 33. 2010 online tax filing 3 32. 2010 online tax filing 3 31. 2010 online tax filing 4 30. 2010 online tax filing 5 29. 2010 online tax filing 6 28. 2010 online tax filing 8 27. 2010 online tax filing 9 27. 2010 online tax filing 0 26. 2010 online tax filing 1 109 34. 2010 online tax filing 2 33. 2010 online tax filing 3 32. 2010 online tax filing 3 31. 2010 online tax filing 4 30. 2010 online tax filing 5 29. 2010 online tax filing 6 28. 2010 online tax filing 7 27. 2010 online tax filing 9 27. 2010 online tax filing 0 26. 2010 online tax filing 1 110 34. 2010 online tax filing 2 33. 2010 online tax filing 3 32. 2010 online tax filing 3 31. 2010 online tax filing 4 30. 2010 online tax filing 5 29. 2010 online tax filing 6 28. 2010 online tax filing 7 27. 2010 online tax filing 9 27. 2010 online tax filing 0 26. 2010 online tax filing 1 111 34. 2010 online tax filing 2 33. 2010 online tax filing 3 32. 2010 online tax filing 3 31. 2010 online tax filing 4 30. 2010 online tax filing 5 29. 2010 online tax filing 6 28. 2010 online tax filing 7 27. 2010 online tax filing 9 27. 2010 online tax filing 0 26. 2010 online tax filing 1 112 34. 2010 online tax filing 2 33. 2010 online tax filing 3 32. 2010 online tax filing 3 31. 2010 online tax filing 4 30. 2010 online tax filing 5 29. 2010 online tax filing 6 28. 2010 online tax filing 7 27. 2010 online tax filing 9 27. 2010 online tax filing 0 26. 2010 online tax filing 1 113 34. 2010 online tax filing 2 33. 2010 online tax filing 3 32. 2010 online tax filing 3 31. 2010 online tax filing 4 30. 2010 online tax filing 5 29. 2010 online tax filing 6 28. 2010 online tax filing 7 27. 2010 online tax filing 9 27. 2010 online tax filing 0 26. 2010 online tax filing 1 114 34. 2010 online tax filing 2 33. 2010 online tax filing 3 32. 2010 online tax filing 3 31. 2010 online tax filing 4 30. 2010 online tax filing 5 29. 2010 online tax filing 6 28. 2010 online tax filing 7 27. 2010 online tax filing 9 27. 2010 online tax filing 0 26. 2010 online tax filing 1 115+ 34. 2010 online tax filing 2 33. 2010 online tax filing 3 32. 2010 online tax filing 3 31. 2010 online tax filing 4 30. 2010 online tax filing 5 29. 2010 online tax filing 6 28. 2010 online tax filing 7 27. 2010 online tax filing 9 27. 2010 online tax filing 0 26. 2010 online tax filing 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. 2010 online tax filing 9 30. 2010 online tax filing 4 30. 2010 online tax filing 0 29. 2010 online tax filing 6 29. 2010 online tax filing 2 28. 2010 online tax filing 8 28. 2010 online tax filing 5 28. 2010 online tax filing 2 27. 2010 online tax filing 9 27. 2010 online tax filing 6 61 30. 2010 online tax filing 4 29. 2010 online tax filing 9 29. 2010 online tax filing 5 29. 2010 online tax filing 0 28. 2010 online tax filing 6 28. 2010 online tax filing 3 27. 2010 online tax filing 9 27. 2010 online tax filing 6 27. 2010 online tax filing 3 27. 2010 online tax filing 0 62 30. 2010 online tax filing 0 29. 2010 online tax filing 5 29. 2010 online tax filing 0 28. 2010 online tax filing 5 28. 2010 online tax filing 1 27. 2010 online tax filing 7 27. 2010 online tax filing 3 27. 2010 online tax filing 0 26. 2010 online tax filing 7 26. 2010 online tax filing 4 63 29. 2010 online tax filing 6 29. 2010 online tax filing 0 28. 2010 online tax filing 5 28. 2010 online tax filing 1 27. 2010 online tax filing 6 27. 2010 online tax filing 2 26. 2010 online tax filing 8 26. 2010 online tax filing 4 26. 2010 online tax filing 1 25. 2010 online tax filing 7 64 29. 2010 online tax filing 2 28. 2010 online tax filing 6 28. 2010 online tax filing 1 27. 2010 online tax filing 6 27. 2010 online tax filing 1 26. 2010 online tax filing 7 26. 2010 online tax filing 3 25. 2010 online tax filing 9 25. 2010 online tax filing 5 25. 2010 online tax filing 2 65 28. 2010 online tax filing 8 28. 2010 online tax filing 3 27. 2010 online tax filing 7 27. 2010 online tax filing 2 26. 2010 online tax filing 7 26. 2010 online tax filing 2 25. 2010 online tax filing 8 25. 2010 online tax filing 4 25. 2010 online tax filing 0 24. 2010 online tax filing 6 66 28. 2010 online tax filing 5 27. 2010 online tax filing 9 27. 2010 online tax filing 3 26. 2010 online tax filing 8 26. 2010 online tax filing 3 25. 2010 online tax filing 8 25. 2010 online tax filing 3 24. 2010 online tax filing 9 24. 2010 online tax filing 5 24. 2010 online tax filing 1 67 28. 2010 online tax filing 2 27. 2010 online tax filing 6 27. 2010 online tax filing 0 26. 2010 online tax filing 4 25. 2010 online tax filing 9 25. 2010 online tax filing 4 24. 2010 online tax filing 9 24. 2010 online tax filing 4 24. 2010 online tax filing 0 23. 2010 online tax filing 6 68 27. 2010 online tax filing 9 27. 2010 online tax filing 3 26. 2010 online tax filing 7 26. 2010 online tax filing 1 25. 2010 online tax filing 5 25. 2010 online tax filing 0 24. 2010 online tax filing 5 24. 2010 online tax filing 0 23. 2010 online tax filing 5 23. 2010 online tax filing 1 69 27. 2010 online tax filing 6 27. 2010 online tax filing 0 26. 2010 online tax filing 4 25. 2010 online tax filing 7 25. 2010 online tax filing 2 24. 2010 online tax filing 6 24. 2010 online tax filing 1 23. 2010 online tax filing 6 23. 2010 online tax filing 1 22. 2010 online tax filing 6 70 27. 2010 online tax filing 4 26. 2010 online tax filing 7 26. 2010 online tax filing 1 25. 2010 online tax filing 4 24. 2010 online tax filing 8 24. 2010 online tax filing 3 23. 2010 online tax filing 7 23. 2010 online tax filing 2 22. 2010 online tax filing 7 22. 2010 online tax filing 2 71 27. 2010 online tax filing 2 26. 2010 online tax filing 5 25. 2010 online tax filing 8 25. 2010 online tax filing 2 24. 2010 online tax filing 5 23. 2010 online tax filing 9 23. 2010 online tax filing 4 22. 2010 online tax filing 8 22. 2010 online tax filing 3 21. 2010 online tax filing 8 72 27. 2010 online tax filing 0 26. 2010 online tax filing 3 25. 2010 online tax filing 6 24. 2010 online tax filing 9 24. 2010 online tax filing 3 23. 2010 online tax filing 7 23. 2010 online tax filing 1 22. 2010 online tax filing 5 22. 2010 online tax filing 0 21. 2010 online tax filing 4 73 26. 2010 online tax filing 8 26. 2010 online tax filing 1 25. 2010 online tax filing 4 24. 2010 online tax filing 7 24. 2010 online tax filing 0 23. 2010 online tax filing 4 22. 2010 online tax filing 8 22. 2010 online tax filing 2 21. 2010 online tax filing 6 21. 2010 online tax filing 1 74 26. 2010 online tax filing 6 25. 2010 online tax filing 9 25. 2010 online tax filing 2 24. 2010 online tax filing 5 23. 2010 online tax filing 8 23. 2010 online tax filing 1 22. 2010 online tax filing 5 21. 2010 online tax filing 9 21. 2010 online tax filing 3 20. 2010 online tax filing 8 75 26. 2010 online tax filing 5 25. 2010 online tax filing 7 25. 2010 online tax filing 0 24. 2010 online tax filing 3 23. 2010 online tax filing 6 22. 2010 online tax filing 9 22. 2010 online tax filing 3 21. 2010 online tax filing 6 21. 2010 online tax filing 0 20. 2010 online tax filing 5 Appendix C. 2010 online tax filing (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. 2010 online tax filing 3 25. 2010 online tax filing 6 24. 2010 online tax filing 8 24. 2010 online tax filing 1 23. 2010 online tax filing 4 22. 2010 online tax filing 7 22. 2010 online tax filing 0 21. 2010 online tax filing 4 20. 2010 online tax filing 8 20. 2010 online tax filing 2 77 26. 2010 online tax filing 2 25. 2010 online tax filing 4 24. 2010 online tax filing 7 23. 2010 online tax filing 9 23. 2010 online tax filing 2 22. 2010 online tax filing 5 21. 2010 online tax filing 8 21. 2010 online tax filing 2 20. 2010 online tax filing 6 19. 2010 online tax filing 9 78 26. 2010 online tax filing 1 25. 2010 online tax filing 3 24. 2010 online tax filing 6 23. 2010 online tax filing 8 23. 2010 online tax filing 1 22. 2010 online tax filing 4 21. 2010 online tax filing 7 21. 2010 online tax filing 0 20. 2010 online tax filing 3 19. 2010 online tax filing 7 79 26. 2010 online tax filing 0 25. 2010 online tax filing 2 24. 2010 online tax filing 4 23. 2010 online tax filing 7 22. 2010 online tax filing 9 22. 2010 online tax filing 2 21. 2010 online tax filing 5 20. 2010 online tax filing 8 20. 2010 online tax filing 1 19. 2010 online tax filing 5 80 25. 2010 online tax filing 9 25. 2010 online tax filing 1 24. 2010 online tax filing 3 23. 2010 online tax filing 6 22. 2010 online tax filing 8 22. 2010 online tax filing 1 21. 2010 online tax filing 3 20. 2010 online tax filing 6 20. 2010 online tax filing 0 19. 2010 online tax filing 3 81 25. 2010 online tax filing 8 25. 2010 online tax filing 0 24. 2010 online tax filing 2 23. 2010 online tax filing 4 22. 2010 online tax filing 7 21. 2010 online tax filing 9 21. 2010 online tax filing 2 20. 2010 online tax filing 5 19. 2010 online tax filing 8 19. 2010 online tax filing 1 82 25. 2010 online tax filing 8 24. 2010 online tax filing 9 24. 2010 online tax filing 1 23. 2010 online tax filing 4 22. 2010 online tax filing 6 21. 2010 online tax filing 8 21. 2010 online tax filing 1 20. 2010 online tax filing 4 19. 2010 online tax filing 7 19. 2010 online tax filing 0 83 25. 2010 online tax filing 7 24. 2010 online tax filing 9 24. 2010 online tax filing 1 23. 2010 online tax filing 3 22. 2010 online tax filing 5 21. 2010 online tax filing 7 21. 2010 online tax filing 0 20. 2010 online tax filing 2 19. 2010 online tax filing 5 18. 2010 online tax filing 8 84 25. 2010 online tax filing 6 24. 2010 online tax filing 8 24. 2010 online tax filing 0 23. 2010 online tax filing 2 22. 2010 online tax filing 4 21. 2010 online tax filing 6 20. 2010 online tax filing 9 20. 2010 online tax filing 1 19. 2010 online tax filing 4 18. 2010 online tax filing 7 85 25. 2010 online tax filing 6 24. 2010 online tax filing 8 23. 2010 online tax filing 9 23. 2010 online tax filing 1 22. 2010 online tax filing 3 21. 2010 online tax filing 6 20. 2010 online tax filing 8 20. 2010 online tax filing 1 19. 2010 online tax filing 3 18. 2010 online tax filing 6 86 25. 2010 online tax filing 5 24. 2010 online tax filing 7 23. 2010 online tax filing 9 23. 2010 online tax filing 1 22. 2010 online tax filing 3 21. 2010 online tax filing 5 20. 2010 online tax filing 7 20. 2010 online tax filing 0 19. 2010 online tax filing 2 18. 2010 online tax filing 5 87 25. 2010 online tax filing 5 24. 2010 online tax filing 7 23. 2010 online tax filing 8 23. 2010 online tax filing 0 22. 2010 online tax filing 2 21. 2010 online tax filing 4 20. 2010 online tax filing 7 19. 2010 online tax filing 9 19. 2010 online tax filing 2 18. 2010 online tax filing 4 88 25. 2010 online tax filing 5 24. 2010 online tax filing 6 23. 2010 online tax filing 8 23. 2010 online tax filing 0 22. 2010 online tax filing 2 21. 2010 online tax filing 4 20. 2010 online tax filing 6 19. 2010 online tax filing 8 19. 2010 online tax filing 1 18. 2010 online tax filing 3 89 25. 2010 online tax filing 4 24. 2010 online tax filing 6 23. 2010 online tax filing 8 22. 2010 online tax filing 9 22. 2010 online tax filing 1 21. 2010 online tax filing 3 20. 2010 online tax filing 5 19. 2010 online tax filing 8 19. 2010 online tax filing 0 18. 2010 online tax filing 3 90 25. 2010 online tax filing 4 24. 2010 online tax filing 6 23. 2010 online tax filing 7 22. 2010 online tax filing 9 22. 2010 online tax filing 1 21. 2010 online tax filing 3 20. 2010 online tax filing 5 19. 2010 online tax filing 7 19. 2010 online tax filing 0 18. 2010 online tax filing 2 91 25. 2010 online tax filing 4 24. 2010 online tax filing 5 23. 2010 online tax filing 7 22. 2010 online tax filing 9 22. 2010 online tax filing 1 21. 2010 online tax filing 3 20. 2010 online tax filing 5 19. 2010 online tax filing 7 18. 2010 online tax filing 9 18. 2010 online tax filing 2 92 25. 2010 online tax filing 4 24. 2010 online tax filing 5 23. 2010 online tax filing 7 22. 2010 online tax filing 9 22. 2010 online tax filing 0 21. 2010 online tax filing 2 20. 2010 online tax filing 4 19. 2010 online tax filing 6 18. 2010 online tax filing 9 18. 2010 online tax filing 1 93 25. 2010 online tax filing 4 24. 2010 online tax filing 5 23. 2010 online tax filing 7 22. 2010 online tax filing 8 22. 2010 online tax filing 0 21. 2010 online tax filing 2 20. 2010 online tax filing 4 19. 2010 online tax filing 6 18. 2010 online tax filing 8 18. 2010 online tax filing 1 94 25. 2010 online tax filing 3 24. 2010 online tax filing 5 23. 2010 online tax filing 6 22. 2010 online tax filing 8 22. 2010 online tax filing 0 21. 2010 online tax filing 2 20. 2010 online tax filing 4 19. 2010 online tax filing 6 18. 2010 online tax filing 8 18. 2010 online tax filing 0 95 25. 2010 online tax filing 3 24. 2010 online tax filing 5 23. 2010 online tax filing 6 22. 2010 online tax filing 8 22. 2010 online tax filing 0 21. 2010 online tax filing 1 20. 2010 online tax filing 3 19. 2010 online tax filing 6 18. 2010 online tax filing 8 18. 2010 online tax filing 0 96 25. 2010 online tax filing 3 24. 2010 online tax filing 5 23. 2010 online tax filing 6 22. 2010 online tax filing 8 21. 2010 online tax filing 9 21. 2010 online tax filing 1 20. 2010 online tax filing 3 19. 2010 online tax filing 5 18. 2010 online tax filing 8 18. 2010 online tax filing 0 97 25. 2010 online tax filing 3 24. 2010 online tax filing 5 23. 2010 online tax filing 6 22. 2010 online tax filing 8 21. 2010 online tax filing 9 21. 2010 online tax filing 1 20. 2010 online tax filing 3 19. 2010 online tax filing 5 18. 2010 online tax filing 7 18. 2010 online tax filing 0 98 25. 2010 online tax filing 3 24. 2010 online tax filing 4 23. 2010 online tax filing 6 22. 2010 online tax filing 8 21. 2010 online tax filing 9 21. 2010 online tax filing 1 20. 2010 online tax filing 3 19. 2010 online tax filing 5 18. 2010 online tax filing 7 17. 2010 online tax filing 9 99 25. 2010 online tax filing 3 24. 2010 online tax filing 4 23. 2010 online tax filing 6 22. 2010 online tax filing 7 21. 2010 online tax filing 9 21. 2010 online tax filing 1 20. 2010 online tax filing 3 19. 2010 online tax filing 5 18. 2010 online tax filing 7 17. 2010 online tax filing 9 100 25. 2010 online tax filing 3 24. 2010 online tax filing 4 23. 2010 online tax filing 6 22. 2010 online tax filing 7 21. 2010 online tax filing 9 21. 2010 online tax filing 1 20. 2010 online tax filing 3 19. 2010 online tax filing 5 18. 2010 online tax filing 7 17. 2010 online tax filing 9 101 25. 2010 online tax filing 3 24. 2010 online tax filing 4 23. 2010 online tax filing 6 22. 2010 online tax filing 7 21. 2010 online tax filing 9 21. 2010 online tax filing 1 20. 2010 online tax filing 2 19. 2010 online tax filing 4 18. 2010 online tax filing 7 17. 2010 online tax filing 9 102 25. 2010 online tax filing 3 24. 2010 online tax filing 4 23. 2010 online tax filing 6 22. 2010 online tax filing 7 21. 2010 online tax filing 9 21. 2010 online tax filing 1 20. 2010 online tax filing 2 19. 2010 online tax filing 4 18. 2010 online tax filing 6 17. 2010 online tax filing 9 103 25. 2010 online tax filing 3 24. 2010 online tax filing 4 23. 2010 online tax filing 6 22. 2010 online tax filing 7 21. 2010 online tax filing 9 21. 2010 online tax filing 0 20. 2010 online tax filing 2 19. 2010 online tax filing 4 18. 2010 online tax filing 6 17. 2010 online tax filing 9 104 25. 2010 online tax filing 3 24. 2010 online tax filing 4 23. 2010 online tax filing 5 22. 2010 online tax filing 7 21. 2010 online tax filing 9 21. 2010 online tax filing 0 20. 2010 online tax filing 2 19. 2010 online tax filing 4 18. 2010 online tax filing 6 17. 2010 online tax filing 8 105 25. 2010 online tax filing 3 24. 2010 online tax filing 4 23. 2010 online tax filing 5 22. 2010 online tax filing 7 21. 2010 online tax filing 9 21. 2010 online tax filing 0 20. 2010 online tax filing 2 19. 2010 online tax filing 4 18. 2010 online tax filing 6 17. 2010 online tax filing 8 106 25. 2010 online tax filing 3 24. 2010 online tax filing 4 23. 2010 online tax filing 5 22. 2010 online tax filing 7 21. 2010 online tax filing 9 21. 2010 online tax filing 0 20. 2010 online tax filing 2 19. 2010 online tax filing 4 18. 2010 online tax filing 6 17. 2010 online tax filing 8 107 25. 2010 online tax filing 2 24. 2010 online tax filing 4 23. 2010 online tax filing 5 22. 2010 online tax filing 7 21. 2010 online tax filing 8 21. 2010 online tax filing 0 20. 2010 online tax filing 2 19. 2010 online tax filing 4 18. 2010 online tax filing 6 17. 2010 online tax filing 8 108 25. 2010 online tax filing 2 24. 2010 online tax filing 4 23. 2010 online tax filing 5 22. 2010 online tax filing 7 21. 2010 online tax filing 8 21. 2010 online tax filing 0 20. 2010 online tax filing 2 19. 2010 online tax filing 4 18. 2010 online tax filing 6 17. 2010 online tax filing 8 109 25. 2010 online tax filing 2 24. 2010 online tax filing 4 23. 2010 online tax filing 5 22. 2010 online tax filing 7 21. 2010 online tax filing 8 21. 2010 online tax filing 0 20. 2010 online tax filing 2 19. 2010 online tax filing 4 18. 2010 online tax filing 6 17. 2010 online tax filing 8 110 25. 2010 online tax filing 2 24. 2010 online tax filing 4 23. 2010 online tax filing 5 22. 2010 online tax filing 7 21. 2010 online tax filing 8 21. 2010 online tax filing 0 20. 2010 online tax filing 2 19. 2010 online tax filing 4 18. 2010 online tax filing 6 17. 2010 online tax filing 8 111 25. 2010 online tax filing 2 24. 2010 online tax filing 4 23. 2010 online tax filing 5 22. 2010 online tax filing 7 21. 2010 online tax filing 8 21. 2010 online tax filing 0 20. 2010 online tax filing 2 19. 2010 online tax filing 4 18. 2010 online tax filing 6 17. 2010 online tax filing 8 112 25. 2010 online tax filing 2 24. 2010 online tax filing 4 23. 2010 online tax filing 5 22. 2010 online tax filing 7 21. 2010 online tax filing 8 21. 2010 online tax filing 0 20. 2010 online tax filing 2 19. 2010 online tax filing 4 18. 2010 online tax filing 6 17. 2010 online tax filing 8 113 25. 2010 online tax filing 2 24. 2010 online tax filing 4 23. 2010 online tax filing 5 22. 2010 online tax filing 7 21. 2010 online tax filing 8 21. 2010 online tax filing 0 20. 2010 online tax filing 2 19. 2010 online tax filing 4 18. 2010 online tax filing 6 17. 2010 online tax filing 8 114 25. 2010 online tax filing 2 24. 2010 online tax filing 4 23. 2010 online tax filing 5 22. 2010 online tax filing 7 21. 2010 online tax filing 8 21. 2010 online tax filing 0 20. 2010 online tax filing 2 19. 2010 online tax filing 4 18. 2010 online tax filing 6 17. 2010 online tax filing 8 115+ 25. 2010 online tax filing 2 24. 2010 online tax filing 4 23. 2010 online tax filing 5 22. 2010 online tax filing 7 21. 2010 online tax filing 8 21. 2010 online tax filing 0 20. 2010 online tax filing 2 19. 2010 online tax filing 4 18. 2010 online tax filing 6 17. 2010 online tax filing 8 Appendix C. 2010 online tax filing (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. 2010 online tax filing 8 21. 2010 online tax filing 3 20. 2010 online tax filing 9 20. 2010 online tax filing 6 20. 2010 online tax filing 2 19. 2010 online tax filing 9 19. 2010 online tax filing 6 19. 2010 online tax filing 4 19. 2010 online tax filing 1 18. 2010 online tax filing 9 71 21. 2010 online tax filing 3 20. 2010 online tax filing 9 20. 2010 online tax filing 5 20. 2010 online tax filing 1 19. 2010 online tax filing 7 19. 2010 online tax filing 4 19. 2010 online tax filing 1 18. 2010 online tax filing 8 18. 2010 online tax filing 5 18. 2010 online tax filing 3 72 20. 2010 online tax filing 9 20. 2010 online tax filing 5 20. 2010 online tax filing 0 19. 2010 online tax filing 6 19. 2010 online tax filing 3 18. 2010 online tax filing 9 18. 2010 online tax filing 6 18. 2010 online tax filing 3 18. 2010 online tax filing 0 17. 2010 online tax filing 7 73 20. 2010 online tax filing 6 20. 2010 online tax filing 1 19. 2010 online tax filing 6 19. 2010 online tax filing 2 18. 2010 online tax filing 8 18. 2010 online tax filing 4 18. 2010 online tax filing 1 17. 2010 online tax filing 8 17. 2010 online tax filing 5 17. 2010 online tax filing 2 74 20. 2010 online tax filing 2 19. 2010 online tax filing 7 19. 2010 online tax filing 3 18. 2010 online tax filing 8 18. 2010 online tax filing 4 18. 2010 online tax filing 0 17. 2010 online tax filing 6 17. 2010 online tax filing 3 17. 2010 online tax filing 0 16. 2010 online tax filing 7 75 19. 2010 online tax filing 9 19. 2010 online tax filing 4 18. 2010 online tax filing 9 18. 2010 online tax filing 4 18. 2010 online tax filing 0 17. 2010 online tax filing 6 17. 2010 online tax filing 2 16. 2010 online tax filing 8 16. 2010 online tax filing 5 16. 2010 online tax filing 2 76 19. 2010 online tax filing 6 19. 2010 online tax filing 1 18. 2010 online tax filing 6 18. 2010 online tax filing 1 17. 2010 online tax filing 6 17. 2010 online tax filing 2 16. 2010 online tax filing 8 16. 2010 online tax filing 4 16. 2010 online tax filing 0 15. 2010 online tax filing 7 77 19. 2010 online tax filing 4 18. 2010 online tax filing 8 18. 2010 online tax filing 3 17. 2010 online tax filing 8 17. 2010 online tax filing 3 16. 2010 online tax filing 8 16. 2010 online tax filing 4 16. 2010 online tax filing 0 15. 2010 online tax filing 6 15. 2010 online tax filing 3 78 19. 2010 online tax filing 1 18. 2010 online tax filing 5 18. 2010 online tax filing 0 17. 2010 online tax filing 5 17. 2010 online tax filing 0 16. 2010 online tax filing 5 16. 2010 online tax filing 0 15. 2010 online tax filing 6 15. 2010 online tax filing 2 14. 2010 online tax filing 9 79 18. 2010 online tax filing 9 18. 2010 online tax filing 3 17. 2010 online tax filing 7 17. 2010 online tax filing 2 16. 2010 online tax filing 7 16. 2010 online tax filing 2 15. 2010 online tax filing 7 15. 2010 online tax filing 3 14. 2010 online tax filing 9 14. 2010 online tax filing 5 80 18. 2010 online tax filing 7 18. 2010 online tax filing 1 17. 2010 online tax filing 5 16. 2010 online tax filing 9 16. 2010 online tax filing 4 15. 2010 online tax filing 9 15. 2010 online tax filing 4 15. 2010 online tax filing 0 14. 2010 online tax filing 5 14. 2010 online tax filing 1 81 18. 2010 online tax filing 5 17. 2010 online tax filing 9 17. 2010 online tax filing 3 16. 2010 online tax filing 7 16. 2010 online tax filing 2 15. 2010 online tax filing 6 15. 2010 online tax filing 1 14. 2010 online tax filing 7 14. 2010 online tax filing 2 13. 2010 online tax filing 8 82 18. 2010 online tax filing 3 17. 2010 online tax filing 7 17. 2010 online tax filing 1 16. 2010 online tax filing 5 15. 2010 online tax filing 9 15. 2010 online tax filing 4 14. 2010 online tax filing 9 14. 2010 online tax filing 4 13. 2010 online tax filing 9 13. 2010 online tax filing 5 83 18. 2010 online tax filing 2 17. 2010 online tax filing 5 16. 2010 online tax filing 9 16. 2010 online tax filing 3 15. 2010 online tax filing 7 15. 2010 online tax filing 2 14. 2010 online tax filing 7 14. 2010 online tax filing 2 13. 2010 online tax filing 7 13. 2010 online tax filing 2 84 18. 2010 online tax filing 0 17. 2010 online tax filing 4 16. 2010 online tax filing 7 16. 2010 online tax filing 1 15. 2010 online tax filing 5 15. 2010 online tax filing 0 14. 2010 online tax filing 4 13. 2010 online tax filing 9 13. 2010 online tax filing 4 13. 2010 online tax filing 0 85 17. 2010 online tax filing 9 17. 2010 online tax filing 3 16. 2010 online tax filing 6 16. 2010 online tax filing 0 15. 2010 online tax filing 4 14. 2010 online tax filing 8 14. 2010 online tax filing 3 13. 2010 online tax filing 7 13. 2010 online tax filing 2 12. 2010 online tax filing 8 86 17. 2010 online tax filing 8 17. 2010 online tax filing 1 16. 2010 online tax filing 5 15. 2010 online tax filing 8 15. 2010 online tax filing 2 14. 2010 online tax filing 6 14. 2010 online tax filing 1 13. 2010 online tax filing 5 13. 2010 online tax filing 0 12. 2010 online tax filing 5 87 17. 2010 online tax filing 7 17. 2010 online tax filing 0 16. 2010 online tax filing 4 15. 2010 online tax filing 7 15. 2010 online tax filing 1 14. 2010 online tax filing 5 13. 2010 online tax filing 9 13. 2010 online tax filing 4 12. 2010 online tax filing 9 12. 2010 online tax filing 4 88 17. 2010 online tax filing 6 16. 2010 online tax filing 9 16. 2010 online tax filing 3 15. 2010 online tax filing 6 15. 2010 online tax filing 0 14. 2010 online tax filing 4 13. 2010 online tax filing 8 13. 2010 online tax filing 2 12. 2010 online tax filing 7 12. 2010 online tax filing 2 89 17. 2010 online tax filing 6 16. 2010 online tax filing 9 16. 2010 online tax filing 2 15. 2010 online tax filing 5 14. 2010 online tax filing 9 14. 2010 online tax filing 3 13. 2010 online tax filing 7 13. 2010 online tax filing 1 12. 2010 online tax filing 6 12. 2010 online tax filing 0 90 17. 2010 online tax filing 5 16. 2010 online tax filing 8 16. 2010 online tax filing 1 15. 2010 online tax filing 4 14. 2010 online tax filing 8 14. 2010 online tax filing 2 13. 2010 online tax filing 6 13. 2010 online tax filing 0 12. 2010 online tax filing 4 11. 2010 online tax filing 9 91 17. 2010 online tax filing 4 16. 2010 online tax filing 7 16. 2010 online tax filing 0 15. 2010 online tax filing 4 14. 2010 online tax filing 7 14. 2010 online tax filing 1 13. 2010 online tax filing 5 12. 2010 online tax filing 9 12. 2010 online tax filing 3 11. 2010 online tax filing 8 92 17. 2010 online tax filing 4 16. 2010 online tax filing 7 16. 2010 online tax filing 0 15. 2010 online tax filing 3 14. 2010 online tax filing 6 14. 2010 online tax filing 0 13. 2010 online tax filing 4 12. 2010 online tax filing 8 12. 2010 online tax filing 2 11. 2010 online tax filing 7 93 17. 2010 online tax filing 3 16. 2010 online tax filing 6 15. 2010 online tax filing 9 15. 2010 online tax filing 2 14. 2010 online tax filing 6 13. 2010 online tax filing 9 13. 2010 online tax filing 3 12. 2010 online tax filing 7 12. 2010 online tax filing 1 11. 2010 online tax filing 6 94 17. 2010 online tax filing 3 16. 2010 online tax filing 6 15. 2010 online tax filing 9 15. 2010 online tax filing 2 14. 2010 online tax filing 5 13. 2010 online tax filing 9 13. 2010 online tax filing 2 12. 2010 online tax filing 6 12. 2010 online tax filing 0 11. 2010 online tax filing 5 95 17. 2010 online tax filing 3 16. 2010 online tax filing 5 15. 2010 online tax filing 8 15. 2010 online tax filing 1 14. 2010 online tax filing 5 13. 2010 online tax filing 8 13. 2010 online tax filing 2 12. 2010 online tax filing 6 12. 2010 online tax filing 0 11. 2010 online tax filing 4 96 17. 2010 online tax filing 2 16. 2010 online tax filing 5 15. 2010 online tax filing 8 15. 2010 online tax filing 1 14. 2010 online tax filing 4 13. 2010 online tax filing 8 13. 2010 online tax filing 1 12. 2010 online tax filing 5 11. 2010 online tax filing 9 11. 2010 online tax filing 3 97 17. 2010 online tax filing 2 16. 2010 online tax filing 5 15. 2010 online tax filing 8 15. 2010 online tax filing 1 14. 2010 online tax filing 4 13. 2010 online tax filing 7 13. 2010 online tax filing 1 12. 2010 online tax filing 5 11. 2010 online tax filing 9 11. 2010 online tax filing 3 98 17. 2010 online tax filing 2 16. 2010 online tax filing 4 15. 2010 online tax filing 7 15. 2010 online tax filing 0 14. 2010 online tax filing 3 13. 2010 online tax filing 7 13. 2010 online tax filing 0 12. 2010 online tax filing 4 11. 2010 online tax filing 8 11. 2010 online tax filing 2 99 17. 2010 online tax filing 2 16. 2010 online tax filing 4 15. 2010 online tax filing 7 15. 2010 online tax filing 0 14. 2010 online tax filing 3 13. 2010 online tax filing 6 13. 2010 online tax filing 0 12. 2010 online tax filing 4 11. 2010 online tax filing 8 11. 2010 online tax filing 2 100 17. 2010 online tax filing 1 16. 2010 online tax filing 4 15. 2010 online tax filing 7 15. 2010 online tax filing 0 14. 2010 online tax filing 3 13. 2010 online tax filing 6 12. 2010 online tax filing 9 12. 2010 online tax filing 3 11. 2010 online tax filing 7 11. 2010 online tax filing 1 101 17. 2010 online tax filing 1 16. 2010 online tax filing 4 15. 2010 online tax filing 6 14. 2010 online tax filing 9 14. 2010 online tax filing 2 13. 2010 online tax filing 6 12. 2010 online tax filing 9 12. 2010 online tax filing 3 11. 2010 online tax filing 7 11. 2010 online tax filing 1 102 17. 2010 online tax filing 1 16. 2010 online tax filing 4 15. 2010 online tax filing 6 14. 2010 online tax filing 9 14. 2010 online tax filing 2 13. 2010 online tax filing 5 12. 2010 online tax filing 9 12. 2010 online tax filing 2 11. 2010 online tax filing 6 11. 2010 online tax filing 0 103 17. 2010 online tax filing 1 16. 2010 online tax filing 3 15. 2010 online tax filing 6 14. 2010 online tax filing 9 14. 2010 online tax filing 2 13. 2010 online tax filing 5 12. 2010 online tax filing 9 12. 2010 online tax filing 2 11. 2010 online tax filing 6 11. 2010 online tax filing 0 104 17. 2010 online tax filing 1 16. 2010 online tax filing 3 15. 2010 online tax filing 6 14. 2010 online tax filing 9 14. 2010 online tax filing 2 13. 2010 online tax filing 5 12. 2010 online tax filing 8 12. 2010 online tax filing 2 11. 2010 online tax filing 6 11. 2010 online tax filing 0 105 17. 2010 online tax filing 1 16. 2010 online tax filing 3 15. 2010 online tax filing 6 14. 2010 online tax filing 9 14. 2010 online tax filing 2 13. 2010 online tax filing 5 12. 2010 online tax filing 8 12. 2010 online tax filing 2 11. 2010 online tax filing 5 10. 2010 online tax filing 9 106 17. 2010 online tax filing 1 16. 2010 online tax filing 3 15. 2010 online tax filing 6 14. 2010 online tax filing 8 14. 2010 online tax filing 1 13. 2010 online tax filing 5 12. 2010 online tax filing 8 12. 2010 online tax filing 2 11. 2010 online tax filing 5 10. 2010 online tax filing 9 107 17. 2010 online tax filing 0 16. 2010 online tax filing 3 15. 2010 online tax filing 6 14. 2010 online tax filing 8 14. 2010 online tax filing 1 13. 2010 online tax filing 4 12. 2010 online tax filing 8 12. 2010 online tax filing 1 11. 2010 online tax filing 5 10. 2010 online tax filing 9 108 17. 2010 online tax filing 0 16. 2010 online tax filing 3 15. 2010 online tax filing 5 14. 2010 online tax filing 8 14. 2010 online tax filing 1 13. 2010 online tax filing 4 12. 2010 online tax filing 8 12. 2010 online tax filing 1 11. 2010 online tax filing 5 10. 2010 online tax filing 9 109 17. 2010 online tax filing 0 16. 2010 online tax filing 3 15. 2010 online tax filing 5 14. 2010 online tax filing 8 14. 2010 online tax filing 1 13. 2010 online tax filing 4 12. 2010 online tax filing 8 12. 2010 online tax filing 1 11. 2010 online tax filing 5 10. 2010 online tax filing 9 Appendix C. 2010 online tax filing (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. 2010 online tax filing 0 16. 2010 online tax filing 3 15. 2010 online tax filing 5 14. 2010 online tax filing 8 14. 2010 online tax filing 1 13. 2010 online tax filing 4 12. 2010 online tax filing 7 12. 2010 online tax filing 1 11. 2010 online tax filing 5 10. 2010 online tax filing 9 111 17. 2010 online tax filing 0 16. 2010 online tax filing 3 15. 2010 online tax filing 5 14. 2010 online tax filing 8 14. 2010 online tax filing 1 13. 2010 online tax filing 4 12. 2010 online tax filing 7 12. 2010 online tax filing 1 11. 2010 online tax filing 5 10. 2010 online tax filing 8 112 17. 2010 online tax filing 0 16. 2010 online tax filing 3 15. 2010 online tax filing 5 14. 2010 online tax filing 8 14. 2010 online tax filing 1 13. 2010 online tax filing 4 12. 2010 online tax filing 7 12. 2010 online tax filing 1 11. 2010 online tax filing 5 10. 2010 online tax filing 8 113 17. 2010 online tax filing 0 16. 2010 online tax filing 3 15. 2010 online tax filing 5 14. 2010 online tax filing 8 14. 2010 online tax filing 1 13. 2010 online tax filing 4 12. 2010 online tax filing 7 12. 2010 online tax filing 1 11. 2010 online tax filing 4 10. 2010 online tax filing 8 114 17. 2010 online tax filing 0 16. 2010 online tax filing 3 15. 2010 online tax filing 5 14. 2010 online tax filing 8 14. 2010 online tax filing 1 13. 2010 online tax filing 4 12. 2010 online tax filing 7 12. 2010 online tax filing 1 11. 2010 online tax filing 4 10. 2010 online tax filing 8 115+ 17. 2010 online tax filing 0 16. 2010 online tax filing 3 15. 2010 online tax filing 5 14. 2010 online tax filing 8 14. 2010 online tax filing 1 13. 2010 online tax filing 4 12. 2010 online tax filing 7 12. 2010 online tax filing 1 11. 2010 online tax filing 4 10. 2010 online tax filing 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. 2010 online tax filing 8 13. 2010 online tax filing 4 13. 2010 online tax filing 1 12. 2010 online tax filing 8 12. 2010 online tax filing 6 12. 2010 online tax filing 3 12. 2010 online tax filing 1 11. 2010 online tax filing 9 11. 2010 online tax filing 7 11. 2010 online tax filing 5 81 13. 2010 online tax filing 4 13. 2010 online tax filing 1 12. 2010 online tax filing 7 12. 2010 online tax filing 4 12. 2010 online tax filing 2 11. 2010 online tax filing 9 11. 2010 online tax filing 7 11. 2010 online tax filing 4 11. 2010 online tax filing 3 11. 2010 online tax filing 1 82 13. 2010 online tax filing 1 12. 2010 online tax filing 7 12. 2010 online tax filing 4 12. 2010 online tax filing 1 11. 2010 online tax filing 8 11. 2010 online tax filing 5 11. 2010 online tax filing 3 11. 2010 online tax filing 0 10. 2010 online tax filing 8 10. 2010 online tax filing 6 83 12. 2010 online tax filing 8 12. 2010 online tax filing 4 12. 2010 online tax filing 1 11. 2010 online tax filing 7 11. 2010 online tax filing 4 11. 2010 online tax filing 1 10. 2010 online tax filing 9 10. 2010 online tax filing 6 10. 2010 online tax filing 4 10. 2010 online tax filing 2 84 12. 2010 online tax filing 6 12. 2010 online tax filing 2 11. 2010 online tax filing 8 11. 2010 online tax filing 4 11. 2010 online tax filing 1 10. 2010 online tax filing 8 10. 2010 online tax filing 5 10. 2010 online tax filing 3 10. 2010 online tax filing 1 9. 2010 online tax filing 9 85 12. 2010 online tax filing 3 11. 2010 online tax filing 9 11. 2010 online tax filing 5 11. 2010 online tax filing 1 10. 2010 online tax filing 8 10. 2010 online tax filing 5 10. 2010 online tax filing 2 9. 2010 online tax filing 9 9. 2010 online tax filing 7 9. 2010 online tax filing 5 86 12. 2010 online tax filing 1 11. 2010 online tax filing 7 11. 2010 online tax filing 3 10. 2010 online tax filing 9 10. 2010 online tax filing 5 10. 2010 online tax filing 2 9. 2010 online tax filing 9 9. 2010 online tax filing 6 9. 2010 online tax filing 4 9. 2010 online tax filing 2 87 11. 2010 online tax filing 9 11. 2010 online tax filing 4 11. 2010 online tax filing 0 10. 2010 online tax filing 6 10. 2010 online tax filing 3 9. 2010 online tax filing 9 9. 2010 online tax filing 6 9. 2010 online tax filing 4 9. 2010 online tax filing 1 8. 2010 online tax filing 9 88 11. 2010 online tax filing 7 11. 2010 online tax filing 3 10. 2010 online tax filing 8 10. 2010 online tax filing 4 10. 2010 online tax filing 1 9. 2010 online tax filing 7 9. 2010 online tax filing 4 9. 2010 online tax filing 1 8. 2010 online tax filing 8 8. 2010 online tax filing 6 89 11. 2010 online tax filing 5 11. 2010 online tax filing 1 10. 2010 online tax filing 6 10. 2010 online tax filing 2 9. 2010 online tax filing 9 9. 2010 online tax filing 5 9. 2010 online tax filing 2 8. 2010 online tax filing 9 8. 2010 online tax filing 6 8. 2010 online tax filing 3 90 11. 2010 online tax filing 4 10. 2010 online tax filing 9 10. 2010 online tax filing 5 10. 2010 online tax filing 1 9. 2010 online tax filing 7 9. 2010 online tax filing 3 9. 2010 online tax filing 0 8. 2010 online tax filing 6 8. 2010 online tax filing 3 8. 2010 online tax filing 1 91 11. 2010 online tax filing 3 10. 2010 online tax filing 8 10. 2010 online tax filing 3 9. 2010 online tax filing 9 9. 2010 online tax filing 5 9. 2010 online tax filing 1 8. 2010 online tax filing 8 8. 2010 online tax filing 4 8. 2010 online tax filing 1 7. 2010 online tax filing 9 92 11. 2010 online tax filing 2 10. 2010 online tax filing 7 10. 2010 online tax filing 2 9. 2010 online tax filing 8 9. 2010 online tax filing 3 9. 2010 online tax filing 0 8. 2010 online tax filing 6 8. 2010 online tax filing 3 8. 2010 online tax filing 0 7. 2010 online tax filing 7 93 11. 2010 online tax filing 1 10. 2010 online tax filing 6 10. 2010 online tax filing 1 9. 2010 online tax filing 6 9. 2010 online tax filing 2 8. 2010 online tax filing 8 8. 2010 online tax filing 5 8. 2010 online tax filing 1 7. 2010 online tax filing 8 7. 2010 online tax filing 5 94 11. 2010 online tax filing 0 10. 2010 online tax filing 5 10. 2010 online tax filing 0 9. 2010 online tax filing 5 9. 2010 online tax filing 1 8. 2010 online tax filing 7 8. 2010 online tax filing 3 8. 2010 online tax filing 0 7. 2010 online tax filing 6 7. 2010 online tax filing 3 95 10. 2010 online tax filing 9 10. 2010 online tax filing 4 9. 2010 online tax filing 9 9. 2010 online tax filing 4 9. 2010 online tax filing 0 8. 2010 online tax filing 6 8. 2010 online tax filing 2 7. 2010 online tax filing 8 7. 2010 online tax filing 5 7. 2010 online tax filing 2 96 10. 2010 online tax filing 8 10. 2010 online tax filing 3 9. 2010 online tax filing 8 9. 2010 online tax filing 3 8. 2010 online tax filing 9 8. 2010 online tax filing 5 8. 2010 online tax filing 1 7. 2010 online tax filing 7 7. 2010 online tax filing 4 7. 2010 online tax filing 1 97 10. 2010 online tax filing 7 10. 2010 online tax filing 2 9. 2010 online tax filing 7 9. 2010 online tax filing 2 8. 2010 online tax filing 8 8. 2010 online tax filing 4 8. 2010 online tax filing 0 7. 2010 online tax filing 6 7. 2010 online tax filing 3 6. 2010 online tax filing 9 98 10. 2010 online tax filing 7 10. 2010 online tax filing 1 9. 2010 online tax filing 6 9. 2010 online tax filing 2 8. 2010 online tax filing 7 8. 2010 online tax filing 3 7. 2010 online tax filing 9 7. 2010 online tax filing 5 7. 2010 online tax filing 1 6. 2010 online tax filing 8 99 10. 2010 online tax filing 6 10. 2010 online tax filing 1 9. 2010 online tax filing 6 9. 2010 online tax filing 1 8. 2010 online tax filing 6 8. 2010 online tax filing 2 7. 2010 online tax filing 8 7. 2010 online tax filing 4 7. 2010 online tax filing 0 6. 2010 online tax filing 7 100 10. 2010 online tax filing 6 10. 2010 online tax filing 0 9. 2010 online tax filing 5 9. 2010 online tax filing 0 8. 2010 online tax filing 5 8. 2010 online tax filing 1 7. 2010 online tax filing 7 7. 2010 online tax filing 3 6. 2010 online tax filing 9 6. 2010 online tax filing 6 101 10. 2010 online tax filing 5 10. 2010 online tax filing 0 9. 2010 online tax filing 4 9. 2010 online tax filing 0 8. 2010 online tax filing 5 8. 2010 online tax filing 0 7. 2010 online tax filing 6 7. 2010 online tax filing 2 6. 2010 online tax filing 9 6. 2010 online tax filing 5 102 10. 2010 online tax filing 5 9. 2010 online tax filing 9 9. 2010 online tax filing 4 8. 2010 online tax filing 9 8. 2010 online tax filing 4 8. 2010 online tax filing 0 7. 2010 online tax filing 5 7. 2010 online tax filing 1 6. 2010 online tax filing 8 6. 2010 online tax filing 4 103 10. 2010 online tax filing 4 9. 2010 online tax filing 9 9. 2010 online tax filing 4 8. 2010 online tax filing 8 8. 2010 online tax filing 4 7. 2010 online tax filing 9 7. 2010 online tax filing 5 7. 2010 online tax filing 1 6. 2010 online tax filing 7 6. 2010 online tax filing 3 104 10. 2010 online tax filing 4 9. 2010 online tax filing 8 9. 2010 online tax filing 3 8. 2010 online tax filing 8 8. 2010 online tax filing 3 7. 2010 online tax filing 9 7. 2010 online tax filing 4 7. 2010 online tax filing 0 6. 2010 online tax filing 6 6. 2010 online tax filing 3 105 10. 2010 online tax filing 4 9. 2010 online tax filing 8 9. 2010 online tax filing 3 8. 2010 online tax filing 8 8. 2010 online tax filing 3 7. 2010 online tax filing 8 7. 2010 online tax filing 4 7. 2010 online tax filing 0 6. 2010 online tax filing 6 6. 2010 online tax filing 2 106 10. 2010 online tax filing 3 9. 2010 online tax filing 8 9. 2010 online tax filing 2 8. 2010 online tax filing 7 8. 2010 online tax filing 2 7. 2010 online tax filing 8 7. 2010 online tax filing 3 6. 2010 online tax filing 9 6. 2010 online tax filing 5 6. 2010 online tax filing 2 107 10. 2010 online tax filing 3 9. 2010 online tax filing 8 9. 2010 online tax filing 2 8. 2010 online tax filing 7 8. 2010 online tax filing 2 7. 2010 online tax filing 7 7. 2010 online tax filing 3 6. 2010 online tax filing 9 6. 2010 online tax filing 5 6. 2010 online tax filing 1 108 10. 2010 online tax filing 3 9. 2010 online tax filing 7 9. 2010 online tax filing 2 8. 2010 online tax filing 7 8. 2010 online tax filing 2 7. 2010 online tax filing 7 7. 2010 online tax filing 3 6. 2010 online tax filing 8 6. 2010 online tax filing 4 6. 2010 online tax filing 1 109 10. 2010 online tax filing 3 9. 2010 online tax filing 7 9. 2010 online tax filing 2 8. 2010 online tax filing 7 8. 2010 online tax filing 2 7. 2010 online tax filing 7 7. 2010 online tax filing 2 6. 2010 online tax filing 8 6. 2010 online tax filing 4 6. 2010 online tax filing 0 110 10. 2010 online tax filing 3 9. 2010 online tax filing 7 9. 2010 online tax filing 2 8. 2010 online tax filing 6 8. 2010 online tax filing 1 7. 2010 online tax filing 7 7. 2010 online tax filing 2 6. 2010 online tax filing 8 6. 2010 online tax filing 4 6. 2010 online tax filing 0 111 10. 2010 online tax filing 3 9. 2010 online tax filing 7 9. 2010 online tax filing 1 8. 2010 online tax filing 6 8. 2010 online tax filing 1 7. 2010 online tax filing 6 7. 2010 online tax filing 2 6. 2010 online tax filing 8 6. 2010 online tax filing 3 6. 2010 online tax filing 0 112 10. 2010 online tax filing 2 9. 2010 online tax filing 7 9. 2010 online tax filing 1 8. 2010 online tax filing 6 8. 2010 online tax filing 1 7. 2010 online tax filing 6 7. 2010 online tax filing 2 6. 2010 online tax filing 7 6. 2010 online tax filing 3 5. 2010 online tax filing 9 113 10. 2010 online tax filing 2 9. 2010 online tax filing 7 9. 2010 online tax filing 1 8. 2010 online tax filing 6 8. 2010 online tax filing 1 7. 2010 online tax filing 6 7. 2010 online tax filing 2 6. 2010 online tax filing 7 6. 2010 online tax filing 3 5. 2010 online tax filing 9 114 10. 2010 online tax filing 2 9. 2010 online tax filing 7 9. 2010 online tax filing 1 8. 2010 online tax filing 6 8. 2010 online tax filing 1 7. 2010 online tax filing 6 7. 2010 online tax filing 1 6. 2010 online tax filing 7 6. 2010 online tax filing 3 5. 2010 online tax filing 9 115+ 10. 2010 online tax filing 2 9. 2010 online tax filing 7 9. 2010 online tax filing 1 8. 2010 online tax filing 6 8. 2010 online tax filing 1 7. 2010 online tax filing 6 7. 2010 online tax filing 1 6. 2010 online tax filing 7 6. 2010 online tax filing 3 5. 2010 online tax filing 9 Appendix C. 2010 online tax filing (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. 2010 online tax filing 8 7. 2010 online tax filing 6 7. 2010 online tax filing 4 7. 2010 online tax filing 2 7. 2010 online tax filing 1 6. 2010 online tax filing 9 6. 2010 online tax filing 8 6. 2010 online tax filing 6 6. 2010 online tax filing 5 6. 2010 online tax filing 4 91 7. 2010 online tax filing 6 7. 2010 online tax filing 4 7. 2010 online tax filing 2 7. 2010 online tax filing 0 6. 2010 online tax filing 8 6. 2010 online tax filing 7 6. 2010 online tax filing 5 6. 2010 online tax filing 4 6. 2010 online tax filing 3 6. 2010 online tax filing 1 92 7. 2010 online tax filing 4 7. 2010 online tax filing 2 7. 2010 online tax filing 0 6. 2010 online tax filing 8 6. 2010 online tax filing 6 6. 2010 online tax filing 4 6. 2010 online tax filing 3 6. 2010 online tax filing 1 6. 2010 online tax filing 0 5. 2010 online tax filing 9 93 7. 2010 online tax filing 2 7. 2010 online tax filing 0 6. 2010 online tax filing 8 6. 2010 online tax filing 6 6. 2010 online tax filing 4 6. 2010 online tax filing 2 6. 2010 online tax filing 1 5. 2010 online tax filing 9 5. 2010 online tax filing 8 5. 2010 online tax filing 6 94 7. 2010 online tax filing 1 6. 2010 online tax filing 8 6. 2010 online tax filing 6 6. 2010 online tax filing 4 6. 2010 online tax filing 2 6. 2010 online tax filing 0 5. 2010 online tax filing 9 5. 2010 online tax filing 7 5. 2010 online tax filing 6 5. 2010 online tax filing 4 95 6. 2010 online tax filing 9 6. 2010 online tax filing 7 6. 2010 online tax filing 4 6. 2010 online tax filing 2 6. 2010 online tax filing 0 5. 2010 online tax filing 8 5. 2010 online tax filing 7 5. 2010 online tax filing 5 5. 2010 online tax filing 4 5. 2010 online tax filing 2 96 6. 2010 online tax filing 8 6. 2010 online tax filing 5 6. 2010 online tax filing 3 6. 2010 online tax filing 1 5. 2010 online tax filing 9 5. 2010 online tax filing 7 5. 2010 online tax filing 5 5. 2010 online tax filing 3 5. 2010 online tax filing 2 5. 2010 online tax filing 0 97 6. 2010 online tax filing 6 6. 2010 online tax filing 4 6. 2010 online tax filing 1 5. 2010 online tax filing 9 5. 2010 online tax filing 7 5. 2010 online tax filing 5 5. 2010 online tax filing 3 5. 2010 online tax filing 2 5. 2010 online tax filing 0 4. 2010 online tax filing 9 98 6. 2010 online tax filing 5 6. 2010 online tax filing 3 6. 2010 online tax filing 0 5. 2010 online tax filing 8 5. 2010 online tax filing 6 5. 2010 online tax filing 4 5. 2010 online tax filing 2 5. 2010 online tax filing 0 4. 2010 online tax filing 8 4. 2010 online tax filing 7 99 6. 2010 online tax filing 4 6. 2010 online tax filing 1 5. 2010 online tax filing 9 5. 2010 online tax filing 6 5. 2010 online tax filing 4 5. 2010 online tax filing 2 5. 2010 online tax filing 0 4. 2010 online tax filing 9 4. 2010 online tax filing 7 4. 2010 online tax filing 5 100 6. 2010 online tax filing 3 6. 2010 online tax filing 0 5. 2010 online tax filing 8 5. 2010 online tax filing 5 5. 2010 online tax filing 3 5. 2010 online tax filing 1 4. 2010 online tax filing 9 4. 2010 online tax filing 7 4. 2010 online tax filing 5 4. 2010 online tax filing 4 101 6. 2010 online tax filing 2 5. 2010 online tax filing 9 5. 2010 online tax filing 6 5. 2010 online tax filing 4 5. 2010 online tax filing 2 5. 2010 online tax filing 0 4. 2010 online tax filing 8 4. 2010 online tax filing 6 4. 2010 online tax filing 4 4. 2010 online tax filing 2 102 6. 2010 online tax filing 1 5. 2010 online tax filing 8 5. 2010 online tax filing 5 5. 2010 online tax filing 3 5. 2010 online tax filing 1 4. 2010 online tax filing 8 4. 2010 online tax filing 6 4. 2010 online tax filing 4 4. 2010 online tax filing 3 4. 2010 online tax filing 1 103 6. 2010 online tax filing 0 5. 2010 online tax filing 7 5. 2010 online tax filing 4 5. 2010 online tax filing 2 5. 2010 online tax filing 0 4. 2010 online tax filing 7 4. 2010 online tax filing 5 4. 2010 online tax filing 3 4. 2010 online tax filing 1 4. 2010 online tax filing 0 104 5. 2010 online tax filing 9 5. 2010 online tax filing 6 5. 2010 online tax filing 4 5. 2010 online tax filing 1 4. 2010 online tax filing 9 4. 2010 online tax filing 6 4. 2010 online tax filing 4 4. 2010 online tax filing 2 4. 2010 online tax filing 0 3. 2010 online tax filing 8 105 5. 2010 online tax filing 9 5. 2010 online tax filing 6 5. 2010 online tax filing 3 5. 2010 online tax filing 0 4. 2010 online tax filing 8 4. 2010 online tax filing 5 4. 2010 online tax filing 3 4. 2010 online tax filing 1 3. 2010 online tax filing 9 3. 2010 online tax filing 7 106 5. 2010 online tax filing 8 5. 2010 online tax filing 5 5. 2010 online tax filing 2 4. 2010 online tax filing 9 4. 2010 online tax filing 7 4. 2010 online tax filing 5 4. 2010 online tax filing 2 4. 2010 online tax filing 0 3. 2010 online tax filing 8 3. 2010 online tax filing 6 107 5. 2010 online tax filing 8 5. 2010 online tax filing 4 5. 2010 online tax filing 1 4. 2010 online tax filing 9 4. 2010 online tax filing 6 4. 2010 online tax filing 4 4. 2010 online tax filing 2 3. 2010 online tax filing 9 3. 2010 online tax filing 7 3. 2010 online tax filing 5 108 5. 2010 online tax filing 7 5. 2010 online tax filing 4 5. 2010 online tax filing 1 4. 2010 online tax filing 8 4. 2010 online tax filing 6 4. 2010 online tax filing 3 4. 2010 online tax filing 1 3. 2010 online tax filing 9 3. 2010 online tax filing 7 3. 2010 online tax filing 5 109 5. 2010 online tax filing 7 5. 2010 online tax filing 3 5. 2010 online tax filing 0 4. 2010 online tax filing 8 4. 2010 online tax filing 5 4. 2010 online tax filing 3 4. 2010 online tax filing 0 3. 2010 online tax filing 8 3. 2010 online tax filing 6 3. 2010 online tax filing 4 110 5. 2010 online tax filing 6 5. 2010 online tax filing 3 5. 2010 online tax filing 0 4. 2010 online tax filing 7 4. 2010 online tax filing 5 4. 2010 online tax filing 2 4. 2010 online tax filing 0 3. 2010 online tax filing 8 3. 2010 online tax filing 5 3. 2010 online tax filing 3 111 5. 2010 online tax filing 6 5. 2010 online tax filing 3 5. 2010 online tax filing 0 4. 2010 online tax filing 7 4. 2010 online tax filing 4 4. 2010 online tax filing 2 3. 2010 online tax filing 9 3. 2010 online tax filing 7 3. 2010 online tax filing 5 3. 2010 online tax filing 3 112 5. 2010 online tax filing 6 5. 2010 online tax filing 3 4. 2010 online tax filing 9 4. 2010 online tax filing 7 4. 2010 online tax filing 4 4. 2010 online tax filing 1 3. 2010 online tax filing 9 3. 2010 online tax filing 7 3. 2010 online tax filing 5 3. 2010 online tax filing 2 113 5. 2010 online tax filing 6 5. 2010 online tax filing 2 4. 2010 online tax filing 9 4. 2010 online tax filing 6 4. 2010 online tax filing 4 4. 2010 online tax filing 1 3. 2010 online tax filing 9 3. 2010 online tax filing 6 3. 2010 online tax filing 4 3. 2010 online tax filing 2 114 5. 2010 online tax filing 6 5. 2010 online tax filing 2 4. 2010 online tax filing 9 4. 2010 online tax filing 6 4. 2010 online tax filing 3 4. 2010 online tax filing 1 3. 2010 online tax filing 9 3. 2010 online tax filing 6 3. 2010 online tax filing 4 3. 2010 online tax filing 2 115+ 5. 2010 online tax filing 5 5. 2010 online tax filing 2 4. 2010 online tax filing 9 4. 2010 online tax filing 6 4. 2010 online tax filing 3 4. 2010 online tax filing 1 3. 2010 online tax filing 8 3. 2010 online tax filing 6 3. 2010 online tax filing 4 3. 2010 online tax filing 1 Appendix C. 2010 online tax filing (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. 2010 online tax filing 2 4. 2010 online tax filing 1 3. 2010 online tax filing 9 3. 2010 online tax filing 8 3. 2010 online tax filing 7 3. 2010 online tax filing 5 3. 2010 online tax filing 4 3. 2010 online tax filing 3 3. 2010 online tax filing 3 3. 2010 online tax filing 2 101 4. 2010 online tax filing 1 3. 2010 online tax filing 9 3. 2010 online tax filing 7 3. 2010 online tax filing 6 3. 2010 online tax filing 5 3. 2010 online tax filing 4 3. 2010 online tax filing 2 3. 2010 online tax filing 1 3. 2010 online tax filing 1 3. 2010 online tax filing 0 102 3. 2010 online tax filing 9 3. 2010 online tax filing 7 3. 2010 online tax filing 6 3. 2010 online tax filing 4 3. 2010 online tax filing 3 3. 2010 online tax filing 2 3. 2010 online tax filing 1 3. 2010 online tax filing 0 2. 2010 online tax filing 9 2. 2010 online tax filing 8 103 3. 2010 online tax filing 8 3. 2010 online tax filing 6 3. 2010 online tax filing 4 3. 2010 online tax filing 3 3. 2010 online tax filing 2 3. 2010 online tax filing 0 2. 2010 online tax filing 9 2. 2010 online tax filing 8 2. 2010 online tax filing 7 2. 2010 online tax filing 6 104 3. 2010 online tax filing 7 3. 2010 online tax filing 5 3. 2010 online tax filing 3 3. 2010 online tax filing 2 3. 2010 online tax filing 0 2. 2010 online tax filing 9 2. 2010 online tax filing 7 2. 2010 online tax filing 6 2. 2010 online tax filing 5 2. 2010 online tax filing 4 105 3. 2010 online tax filing 5 3. 2010 online tax filing 4 3. 2010 online tax filing 2 3. 2010 online tax filing 0 2. 2010 online tax filing 9 2. 2010 online tax filing 7 2. 2010 online tax filing 6 2. 2010 online tax filing 5 2. 2010 online tax filing 4 2. 2010 online tax filing 3 106 3. 2010 online tax filing 4 3. 2010 online tax filing 2 3. 2010 online tax filing 1 2. 2010 online tax filing 9 2. 2010 online tax filing 7 2. 2010 online tax filing 6 2. 2010 online tax filing 4 2. 2010 online tax filing 3 2. 2010 online tax filing 2 2. 2010 online tax filing 1 107 3. 2010 online tax filing 3 3. 2010 online tax filing 1 3. 2010 online tax filing 0 2. 2010 online tax filing 8 2. 2010 online tax filing 6 2. 2010 online tax filing 5 2. 2010 online tax filing 3 2. 2010 online tax filing 2 2. 2010 online tax filing 1 2. 2010 online tax filing 0 108 3. 2010 online tax filing 3 3. 2010 online tax filing 1 2. 2010 online tax filing 9 2. 2010 online tax filing 7 2. 2010 online tax filing 5 2. 2010 online tax filing 4 2. 2010 online tax filing 2 2. 2010 online tax filing 1 1. 2010 online tax filing 9 1. 2010 online tax filing 8 109 3. 2010 online tax filing 2 3. 2010 online tax filing 0 2. 2010 online tax filing 8 2. 2010 online tax filing 6 2. 2010 online tax filing 4 2. 2010 online tax filing 3 2. 2010 online tax filing 1 2. 2010 online tax filing 0 1. 2010 online tax filing 8 1. 2010 online tax filing 7 110 3. 2010 online tax filing 1 2. 2010 online tax filing 9 2. 2010 online tax filing 7 2. 2010 online tax filing 5 2. 2010 online tax filing 3 2. 2010 online tax filing 2 2. 2010 online tax filing 0 1. 2010 online tax filing 9 1. 2010 online tax filing 7 1. 2010 online tax filing 6 111 3. 2010 online tax filing 1 2. 2010 online tax filing 9 2. 2010 online tax filing 7 2. 2010 online tax filing 5 2. 2010 online tax filing 3 2. 2010 online tax filing 1 1. 2010 online tax filing 9 1. 2010 online tax filing 8 1. 2010 online tax filing 6 1. 2010 online tax filing 5 112 3. 2010 online tax filing 0 2. 2010 online tax filing 8 2. 2010 online tax filing 6 2. 2010 online tax filing 4 2. 2010 online tax filing 2 2. 2010 online tax filing 0 1. 2010 online tax filing 9 1. 2010 online tax filing 7 1. 2010 online tax filing 5 1. 2010 online tax filing 4 113 3. 2010 online tax filing 0 2. 2010 online tax filing 8 2. 2010 online tax filing 6 2. 2010 online tax filing 4 2. 2010 online tax filing 2 2. 2010 online tax filing 0 1. 2010 online tax filing 8 1. 2010 online tax filing 6 1. 2010 online tax filing 5 1. 2010 online tax filing 3 114 3. 2010 online tax filing 0 2. 2010 online tax filing 7 2. 2010 online tax filing 5 2. 2010 online tax filing 3 2. 2010 online tax filing 1 1. 2010 online tax filing 9 1. 2010 online tax filing 8 1. 2010 online tax filing 6 1. 2010 online tax filing 4 1. 2010 online tax filing 3 115+ 2. 2010 online tax filing 9 2. 2010 online tax filing 7 2. 2010 online tax filing 5 2. 2010 online tax filing 3 2. 2010 online tax filing 1 1. 2010 online tax filing 9 1. 2010 online tax filing 7 1. 2010 online tax filing 5 1. 2010 online tax filing 4 1. 2010 online tax filing 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. 2010 online tax filing 5 1. 2010 online tax filing 4 1. 2010 online tax filing 3 1. 2010 online tax filing 2 1. 2010 online tax filing 1 1. 2010 online tax filing 1         111 1. 2010 online tax filing 4 1. 2010 online tax filing 2 1. 2010 online tax filing 1 1. 2010 online tax filing 1 1. 2010 online tax filing 0 1. 2010 online tax filing 0         112 1. 2010 online tax filing 3 1. 2010 online tax filing 1 1. 2010 online tax filing 0 1. 2010 online tax filing 0 1. 2010 online tax filing 0 1. 2010 online tax filing 0         113 1. 2010 online tax filing 2 1. 2010 online tax filing 1 1. 2010 online tax filing 0 1. 2010 online tax filing 0 1. 2010 online tax filing 0 1. 2010 online tax filing 0         114 1. 2010 online tax filing 1 1. 2010 online tax filing 0 1. 2010 online tax filing 0 1. 2010 online tax filing 0 1. 2010 online tax filing 0 1. 2010 online tax filing 0         115+ 1. 2010 online tax filing 1 1. 2010 online tax filing 0 1. 2010 online tax filing 0 1. 2010 online tax filing 0 1. 2010 online tax filing 0 1. 2010 online tax filing 0         Appendix C. 2010 online tax filing 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. 2010 online tax filing 4 93 9. 2010 online tax filing 6 71 26. 2010 online tax filing 5 94 9. 2010 online tax filing 1 72 25. 2010 online tax filing 6 95 8. 2010 online tax filing 6 73 24. 2010 online tax filing 7 96 8. 2010 online tax filing 1 74 23. 2010 online tax filing 8 97 7. 2010 online tax filing 6 75 22. 2010 online tax filing 9 98 7. 2010 online tax filing 1 76 22. 2010 online tax filing 0 99 6. 2010 online tax filing 7 77 21. 2010 online tax filing 2 100 6. 2010 online tax filing 3 78 20. 2010 online tax filing 3 101 5. 2010 online tax filing 9 79 19. 2010 online tax filing 5 102 5. 2010 online tax filing 5 80 18. 2010 online tax filing 7 103 5. 2010 online tax filing 2 81 17. 2010 online tax filing 9 104 4. 2010 online tax filing 9 82 17. 2010 online tax filing 1 105 4. 2010 online tax filing 5 83 16. 2010 online tax filing 3 106 4. 2010 online tax filing 2 84 15. 2010 online tax filing 5 107 3. 2010 online tax filing 9 85 14. 2010 online tax filing 8 108 3. 2010 online tax filing 7 86 14. 2010 online tax filing 1 109 3. 2010 online tax filing 4 87 13. 2010 online tax filing 4 110 3. 2010 online tax filing 1 88 12. 2010 online tax filing 7 111 2. 2010 online tax filing 9 89 12. 2010 online tax filing 0 112 2. 2010 online tax filing 6 90 11. 2010 online tax filing 4 113 2. 2010 online tax filing 4 91 10. 2010 online tax filing 8 114 2. 2010 online tax filing 1 92 10. 2010 online tax filing 2 115 and over 1. 2010 online tax filing 9 Prev  Up  Next   Home   More Online Publications