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2012 Tax Filing For Free

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2012 Tax Filing For Free

2012 tax filing for free 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. 2012 tax filing for free Appendix A — Summary Record of Traditional IRA(s) for 2013 and Worksheet for Determining Required Minimum Distributions. 2012 tax filing for free Appendix B — Worksheets you use if you receive social security benefits and are subject to the IRA deduction phaseout rules. 2012 tax filing for free A filled-in example is included. 2012 tax filing for free Worksheet 1, Computation of Modified AGI. 2012 tax filing for free Worksheet 2, Computation of Traditional IRA Deduction for 2013. 2012 tax filing for free Worksheet 3, Computation of Taxable Social Security Benefits. 2012 tax filing for free Comprehensive Example and completed worksheets. 2012 tax filing for free Appendix C — Life Expectancy Tables. 2012 tax filing for free 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. 2012 tax filing for free Table I (Single Life Expectancy). 2012 tax filing for free Table II (Joint Life and Last Survivor Expectancy). 2012 tax filing for free Table III (Uniform Lifetime). 2012 tax filing for free Appendix A. 2012 tax filing for free Summary Record of Traditional IRA(s) for 2013   Name ______________________________________ I was □ covered □ not covered by my employer's retirement plan during the year. 2012 tax filing for free 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. 2012 tax filing for free         2. 2012 tax filing for free         3. 2012 tax filing for free         4. 2012 tax filing for free         5. 2012 tax filing for free         6. 2012 tax filing for free         7. 2012 tax filing for free         8. 2012 tax filing for free         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. 2012 tax filing for free             2. 2012 tax filing for free             3. 2012 tax filing for free             4. 2012 tax filing for free             5. 2012 tax filing for free             6. 2012 tax filing for free             7. 2012 tax filing for free             8. 2012 tax filing for free             Total               Basis of all traditional IRAs for 2013 and earlier years (from Form 8606, line 14) $ Note. 2012 tax filing for free You should keep copies of your income tax return, and Forms W-2, 8606, and 5498. 2012 tax filing for free Appendix A. 2012 tax filing for free (Continued) Worksheet for Determining Required Minimum Distributions 1. 2012 tax filing for free Age 70½ 71½ 72½ 73½ 74½ 2. 2012 tax filing for free Year age was reached           3. 2012 tax filing for free Value of IRA at the close of business on  December 31 of the year immediately prior to the year on line 21           4. 2012 tax filing for free Distribution period from Table III or life expectancy  from Life Expectancy Table I or Table II2           5. 2012 tax filing for free Required distribution (divide line 3 by line 4)3                         1. 2012 tax filing for free Age 75½ 76½ 77½ 78½ 79½ 2. 2012 tax filing for free Year age was reached           3. 2012 tax filing for free Value of IRA at the close of business on  December 31 of the year immediately prior to the year on line 21           4. 2012 tax filing for free Distribution period from Table III or life expectancy from Life Expectancy Table I or Table II2           5. 2012 tax filing for free Required distribution (divide line 3 by line 4)3                         1. 2012 tax filing for free Age 80½ 81½ 82½ 83½ 84½ 2. 2012 tax filing for free Year age was reached           3. 2012 tax filing for free Value of IRA at the close of business on  December 31 of the year immediately prior to the year on line 21           4. 2012 tax filing for free Distribution period from Table III or life expectancy from Life Expectancy Table I or Table II2           5. 2012 tax filing for free Required distribution (divide line 3 by line 4)3                         1. 2012 tax filing for free Age 85½ 86½ 87½ 88½ 89½ 2. 2012 tax filing for free Year age was reached           3. 2012 tax filing for free Value of IRA at the close of business on  December 31 of the year immediately prior to the year on line 21           4. 2012 tax filing for free Distribution period from Table III or life expectancy from Life Expectancy Table I or Table II2           5. 2012 tax filing for free 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. 2012 tax filing for free 2Use the appropriate life expectancy or distribution period for each year and for each IRA. 2012 tax filing for free 3If you have more than one IRA, you must withdraw an amount equal to the total of the required distributions figured for each IRA. 2012 tax filing for free You can, however, withdraw the total from one IRA or from more than one IRA. 2012 tax filing for free Appendix B. 2012 tax filing for free 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. 2012 tax filing for free (See Are You Covered by an Employer Plan? in chapter 1. 2012 tax filing for free )  Use Worksheet 1 to figure your modified adjusted gross income. 2012 tax filing for free This amount is needed in the computation of your IRA deduction, if any, which is figured using Worksheet 2. 2012 tax filing for free   The IRA deduction figured using Worksheet 2 is entered on your tax return. 2012 tax filing for free Worksheet 1 Computation of Modified AGI (For use only by taxpayers who receive social security benefits)   Filing Status — Check only one box:  □ A. 2012 tax filing for free Married filing jointly  □ B. 2012 tax filing for free Single, Head of Household, Qualifying Widow(er), or Married filing separately and  lived apart from your spouse during the entire year  □ C. 2012 tax filing for free Married filing separately and lived with your spouse at any time during the year     1. 2012 tax filing for free 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. 2012 tax filing for free )  1. 2012 tax filing for free   2. 2012 tax filing for free Enter the amount in box 5 of all Forms SSA-1099 and Forms RRB-1099  2. 2012 tax filing for free   3. 2012 tax filing for free Enter one-half of line 2  3. 2012 tax filing for free   4. 2012 tax filing for free Enter the amount of any foreign earned income exclusion, foreign housing exclusion, U. 2012 tax filing for free S. 2012 tax filing for free 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. 2012 tax filing for free   5. 2012 tax filing for free Enter the amount of any tax-exempt interest reported on line 8b of Form 1040 or 1040A  5. 2012 tax filing for free   6. 2012 tax filing for free Add lines 1, 3, 4, and 5  6. 2012 tax filing for free   7. 2012 tax filing for free Enter the amount listed below for your filing status. 2012 tax filing for free $32,000 if you checked box A above. 2012 tax filing for free $25,000 if you checked box B above. 2012 tax filing for free $0 if you checked box C above. 2012 tax filing for free  7. 2012 tax filing for free   8. 2012 tax filing for free Subtract line 7 from line 6. 2012 tax filing for free If zero or less, enter -0- on this line  8. 2012 tax filing for free   9. 2012 tax filing for free If line 8 is zero, skip to line 17, enter -0-, and continue with line 18. 2012 tax filing for free   If line 8 is more than zero, enter the amount listed below for your filing status. 2012 tax filing for free $12,000 if you checked box A above. 2012 tax filing for free $9,000 if you checked box B above. 2012 tax filing for free $0 if you checked box C above  9. 2012 tax filing for free   10. 2012 tax filing for free Subtract line 9 from line 8. 2012 tax filing for free If zero or less, enter -0-  10. 2012 tax filing for free   11. 2012 tax filing for free Enter the smaller of line 8 or line 9  11. 2012 tax filing for free   12. 2012 tax filing for free Enter one-half of line 11  12. 2012 tax filing for free   13. 2012 tax filing for free Enter the smaller of line 3 or line 12  13. 2012 tax filing for free   14. 2012 tax filing for free Multiply line 10 by . 2012 tax filing for free 85. 2012 tax filing for free If line 10 is zero, enter -0-  14. 2012 tax filing for free   15. 2012 tax filing for free Add lines 13 and 14  15. 2012 tax filing for free   16. 2012 tax filing for free Multiply line 2 by . 2012 tax filing for free 85  16. 2012 tax filing for free   17. 2012 tax filing for free Taxable benefits to be included in modified AGI for traditional IRA deduction purposes. 2012 tax filing for free  Enter the smaller of line 15 or line 16  17. 2012 tax filing for free   18. 2012 tax filing for free 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. 2012 tax filing for free   19. 2012 tax filing for free Modified AGI for determining your reduced traditional IRA deduction — add lines 1, 17, and 18. 2012 tax filing for free Enter here and on line 2 of Worksheet 2, next  19. 2012 tax filing for free   Appendix B. 2012 tax filing for free (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 . 2012 tax filing for free . 2012 tax filing for free . 2012 tax filing for free AND your modified AGI is over . 2012 tax filing for free . 2012 tax filing for free . 2012 tax filing for free THEN enter on line 1 below . 2012 tax filing for free . 2012 tax filing for free . 2012 tax filing for free                 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. 2012 tax filing for free Skip this worksheet, proceed to Worksheet 3, and enter your IRA deduction on line 2 of Worksheet 3. 2012 tax filing for free  **If you did not live with your spouse at any time during the year, consider your filing status as single. 2012 tax filing for free  Note. 2012 tax filing for free If you were married and you or your spouse worked and you both contributed to IRAs, figure the deduction for each of you separately. 2012 tax filing for free               1. 2012 tax filing for free Enter the applicable amount from above 1. 2012 tax filing for free   2. 2012 tax filing for free Enter your modified AGI from Worksheet 1, line 19 2. 2012 tax filing for free     Note. 2012 tax filing for free If line 2 is equal to or more than the amount on line 1, stop here; your traditional IRA contributions are not deductible. 2012 tax filing for free Proceed to Worksheet 3. 2012 tax filing for free     3. 2012 tax filing for free Subtract line 2 from line 1 3. 2012 tax filing for free   4. 2012 tax filing for free Multiply line 3 by the percentage below that applies to you. 2012 tax filing for free If the result is not a multiple of $10, round it to the next highest multiple of $10. 2012 tax filing for free (For example, $611. 2012 tax filing for free 40 is rounded to $620. 2012 tax filing for free ) However, if the result is less than $200, enter $200. 2012 tax filing for free       Married filing jointly or qualifying widow(er) and you are covered by an employer plan, multiply line 3 by 27. 2012 tax filing for free 5%  (. 2012 tax filing for free 275) (by 32. 2012 tax filing for free 5% (. 2012 tax filing for free 325) if you are age 50 or older). 2012 tax filing for free All others, multiply line 3 by 55% (. 2012 tax filing for free 55) (by 65% (. 2012 tax filing for free 65) if you are age 50 or older). 2012 tax filing for free 4. 2012 tax filing for free   5. 2012 tax filing for free 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). 2012 tax filing for free 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. 2012 tax filing for free   6. 2012 tax filing for free 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. 2012 tax filing for free   7. 2012 tax filing for free Deduction. 2012 tax filing for free Compare lines 4, 5, and 6. 2012 tax filing for free Enter the smallest amount here (or a smaller amount if you choose). 2012 tax filing for free Enter this amount on the Form 1040 or 1040A line for your IRA. 2012 tax filing for free (If the amount on line 6 is more than the amount on line 7, complete line 8. 2012 tax filing for free ) 7. 2012 tax filing for free   8. 2012 tax filing for free Nondeductible contributions. 2012 tax filing for free Subtract line 7 from line 5 or 6, whichever is smaller. 2012 tax filing for free Enter the result here and on line 1 of your Form 8606, Nondeductible IRAs. 2012 tax filing for free 8. 2012 tax filing for free   Appendix B. 2012 tax filing for free (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. 2012 tax filing for free Married filing jointly                   □ B. 2012 tax filing for free Single, Head of Household, Qualifying Widow(er), or Married filing separately  and lived apart from your spouse during the entire year                   □ C. 2012 tax filing for free Married filing separately and lived with your spouse at any time during the  year             1. 2012 tax filing for free 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. 2012 tax filing for free ) 1. 2012 tax filing for free   2. 2012 tax filing for free Deduction(s) from line 7 of Worksheet(s) 2 2. 2012 tax filing for free   3. 2012 tax filing for free Subtract line 2 from line 1 3. 2012 tax filing for free   4. 2012 tax filing for free Enter amount in box 5 of all Forms SSA-1099 and Forms RRB-1099 4. 2012 tax filing for free   5. 2012 tax filing for free Enter one-half of line 4 5. 2012 tax filing for free   6. 2012 tax filing for free Enter the amount of any foreign earned income exclusion, foreign housing exclusion, exclusion of income from U. 2012 tax filing for free S. 2012 tax filing for free 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. 2012 tax filing for free   7. 2012 tax filing for free Enter the amount of any tax-exempt interest reported on line 8b of Form 1040 or 1040A 7. 2012 tax filing for free   8. 2012 tax filing for free Add lines 3, 5, 6, and 7 8. 2012 tax filing for free   9. 2012 tax filing for free Enter the amount listed below for your filing status. 2012 tax filing for free $32,000 if you checked box A above. 2012 tax filing for free $25,000 if you checked box B above. 2012 tax filing for free $0 if you checked box C above. 2012 tax filing for free 9. 2012 tax filing for free   10. 2012 tax filing for free Subtract line 9 from line 8. 2012 tax filing for free If zero or less, enter -0- on this line. 2012 tax filing for free 10. 2012 tax filing for free   11. 2012 tax filing for free If line 10 is zero, stop here. 2012 tax filing for free None of your social security benefits are taxable. 2012 tax filing for free  If line 10 is more than zero, enter the amount listed below for your filing status. 2012 tax filing for free $12,000 if you checked box A above. 2012 tax filing for free $9,000 if you checked box B above. 2012 tax filing for free $0 if you checked box C above. 2012 tax filing for free 11. 2012 tax filing for free   12. 2012 tax filing for free Subtract line 11 from line 10. 2012 tax filing for free If zero or less, enter -0- 12. 2012 tax filing for free   13. 2012 tax filing for free Enter the smaller of line 10 or line 11 13. 2012 tax filing for free   14. 2012 tax filing for free Enter one-half of line 13 . 2012 tax filing for free 14. 2012 tax filing for free   15. 2012 tax filing for free Enter the smaller of line 5 or line 14 15. 2012 tax filing for free   16. 2012 tax filing for free Multiply line 12 by . 2012 tax filing for free 85. 2012 tax filing for free If line 12 is zero, enter -0- 16. 2012 tax filing for free   17. 2012 tax filing for free Add lines 15 and 16 17. 2012 tax filing for free   18. 2012 tax filing for free Multiply line 4 by . 2012 tax filing for free 85 18. 2012 tax filing for free   19. 2012 tax filing for free Taxable social security benefits. 2012 tax filing for free Enter the smaller of line 17 or line 18 19. 2012 tax filing for free   Appendix B. 2012 tax filing for free (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. 2012 tax filing for free He is 65 years old and had 2013 wages of $89,500. 2012 tax filing for free His wife did not work in 2013. 2012 tax filing for free He also received social security benefits of $12,000 and made a $6,000 contribution to his traditional IRA for the year. 2012 tax filing for free He had no foreign income, no tax-exempt interest, and no adjustments to income on lines 23 through 36 on his Form 1040. 2012 tax filing for free He participated in a section 401(k) retirement plan at work. 2012 tax filing for free  John completes worksheets 1 and 2. 2012 tax filing for free Worksheet 2 shows that his 2013 IRA deduction is $4,980. 2012 tax filing for free 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). 2012 tax filing for free  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. 2012 tax filing for free Worksheet 1 Computation of Modified AGI (For use only by taxpayers who receive social security benefits)   Filing Status — Check only one box:  ☑ A. 2012 tax filing for free Married filing jointly  □ B. 2012 tax filing for free Single, Head of Household, Qualifying Widow(er), or Married filing separately and lived apart from your spouse during the entire year  □ C. 2012 tax filing for free Married filing separately and lived with your spouse at any time during the year     1. 2012 tax filing for free 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. 2012 tax filing for free ) 1. 2012 tax filing for free 89,500 2. 2012 tax filing for free Enter the amount in box 5 of all Forms SSA-1099 and Forms RRB-1099 2. 2012 tax filing for free 12,000 3. 2012 tax filing for free Enter one-half of line 2 3. 2012 tax filing for free 6,000 4. 2012 tax filing for free Enter the amount of any foreign earned income exclusion, foreign housing exclusion, U. 2012 tax filing for free S. 2012 tax filing for free 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. 2012 tax filing for free 0 5. 2012 tax filing for free Enter the amount of any tax-exempt interest reported on line 8b of Form 1040 or 1040A 5. 2012 tax filing for free 0 6. 2012 tax filing for free Add lines 1, 3, 4, and 5 6. 2012 tax filing for free 95,500 7. 2012 tax filing for free Enter the amount listed below for your filing status. 2012 tax filing for free $32,000 if you checked box A above. 2012 tax filing for free $25,000 if you checked box B above. 2012 tax filing for free $0 if you checked box C above. 2012 tax filing for free 7. 2012 tax filing for free 32,000 8. 2012 tax filing for free Subtract line 7 from line 6. 2012 tax filing for free If zero or less, enter -0- on this line 8. 2012 tax filing for free 63,500 9. 2012 tax filing for free If line 8 is zero, skip to line 17, enter -0-, and continue with line 18. 2012 tax filing for free   If line 8 is more than zero, enter the amount listed below for your filing status. 2012 tax filing for free $12,000 if you checked box A above. 2012 tax filing for free $9,000 if you checked box B above. 2012 tax filing for free $0 if you checked box C above 9. 2012 tax filing for free 12,000 10. 2012 tax filing for free Subtract line 9 from line 8. 2012 tax filing for free If zero or less, enter -0- 10. 2012 tax filing for free 51,500 11. 2012 tax filing for free Enter the smaller of line 8 or line 9 11. 2012 tax filing for free 12,000 12. 2012 tax filing for free Enter one-half of line 11 12. 2012 tax filing for free 6,000 13. 2012 tax filing for free Enter the smaller of line 3 or line 12 13. 2012 tax filing for free 6,000 14. 2012 tax filing for free Multiply line 10 by . 2012 tax filing for free 85. 2012 tax filing for free If line 10 is zero, enter -0- 14. 2012 tax filing for free 43,775 15. 2012 tax filing for free Add lines 13 and 14 15. 2012 tax filing for free 49,775 16. 2012 tax filing for free Multiply line 2 by . 2012 tax filing for free 85 16. 2012 tax filing for free 10,200 17. 2012 tax filing for free Taxable benefits to be included in modified AGI for traditional IRA deduction purposes. 2012 tax filing for free  Enter the smaller of line 15 or line 16 17. 2012 tax filing for free 10,200 18. 2012 tax filing for free 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. 2012 tax filing for free 0 19. 2012 tax filing for free Modified AGI for determining your reduced traditional IRA deduction — add lines 1, 17, and 18. 2012 tax filing for free Enter here and on line 2 of Worksheet 2, next 19. 2012 tax filing for free 99,700 Appendix B. 2012 tax filing for free (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 . 2012 tax filing for free . 2012 tax filing for free . 2012 tax filing for free AND your modified AGI is over . 2012 tax filing for free . 2012 tax filing for free . 2012 tax filing for free THEN enter on line 1 below . 2012 tax filing for free . 2012 tax filing for free . 2012 tax filing for free                 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. 2012 tax filing for free Skip this worksheet, proceed to Worksheet 3, and enter your IRA deduction on line 2 of Worksheet 3. 2012 tax filing for free  **If you did not live with your spouse at any time during the year, consider your filing status as single. 2012 tax filing for free  Note. 2012 tax filing for free If you were married and you or your spouse worked and you both contributed to IRAs, figure the deduction for each of you separately. 2012 tax filing for free               1. 2012 tax filing for free Enter the applicable amount from above 1. 2012 tax filing for free 115,000 2. 2012 tax filing for free Enter your modified AGI from Worksheet 1, line 19 2. 2012 tax filing for free 99,700   Note. 2012 tax filing for free If line 2 is equal to or more than the amount on line 1, stop here; your traditional IRA contributions are not deductible. 2012 tax filing for free Proceed to Worksheet 3. 2012 tax filing for free     3. 2012 tax filing for free Subtract line 2 from line 1 3. 2012 tax filing for free 15,300 4. 2012 tax filing for free Multiply line 3 by the percentage below that applies to you. 2012 tax filing for free If the result is not a multiple of $10, round it to the next highest multiple of $10. 2012 tax filing for free (For example, $611. 2012 tax filing for free 40 is rounded to $620. 2012 tax filing for free ) However, if the result is less than $200, enter $200. 2012 tax filing for free       Married filing jointly or qualifying widow(er) and you are covered by an employer plan, multiply line 3 by 27. 2012 tax filing for free 5%  (. 2012 tax filing for free 275) (by 32. 2012 tax filing for free 5% (. 2012 tax filing for free 325) if you are age 50 or older). 2012 tax filing for free All others, multiply line 3 by 55% (. 2012 tax filing for free 55) (by 65% (. 2012 tax filing for free 65) if you are age 50 or older). 2012 tax filing for free 4. 2012 tax filing for free 4,980 5. 2012 tax filing for free 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). 2012 tax filing for free 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. 2012 tax filing for free 89,500 6. 2012 tax filing for free 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. 2012 tax filing for free 6,000 7. 2012 tax filing for free Deduction. 2012 tax filing for free Compare lines 4, 5, and 6. 2012 tax filing for free Enter the smallest amount here (or a smaller amount if you choose). 2012 tax filing for free Enter this amount on the Form 1040 or 1040A line for your IRA. 2012 tax filing for free (If the amount on line 6 is more than the amount on line 7, complete line 8. 2012 tax filing for free ) 7. 2012 tax filing for free 4,980 8. 2012 tax filing for free Nondeductible contributions. 2012 tax filing for free Subtract line 7 from line 5 or 6, whichever is smaller. 2012 tax filing for free Enter the result here and on line 1 of your Form 8606, Nondeductible IRAs. 2012 tax filing for free 8. 2012 tax filing for free 1,020 Appendix B. 2012 tax filing for free (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. 2012 tax filing for free Married filing jointly                   □ B. 2012 tax filing for free Single, Head of Household, Qualifying Widow(er), or Married filing separately  and lived apart from your spouse during the entire year                   □ C. 2012 tax filing for free Married filing separately and lived with your spouse at any time during the  year             1. 2012 tax filing for free 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. 2012 tax filing for free ) 1. 2012 tax filing for free 89,500 2. 2012 tax filing for free Deduction(s) from line 7 of Worksheet(s) 2 2. 2012 tax filing for free 4,980 3. 2012 tax filing for free Subtract line 2 from line 1 3. 2012 tax filing for free 84,520 4. 2012 tax filing for free Enter amount in box 5 of all Forms SSA-1099 and Forms RRB-1099 4. 2012 tax filing for free 12,000 5. 2012 tax filing for free Enter one-half of line 4 5. 2012 tax filing for free 6,000 6. 2012 tax filing for free Enter the amount of any foreign earned income exclusion, foreign housing exclusion, exclusion of income from U. 2012 tax filing for free S. 2012 tax filing for free 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. 2012 tax filing for free 0 7. 2012 tax filing for free Enter the amount of any tax-exempt interest reported on line 8b of Form 1040 or 1040A 7. 2012 tax filing for free 0 8. 2012 tax filing for free Add lines 3, 5, 6, and 7 8. 2012 tax filing for free 90,520 9. 2012 tax filing for free Enter the amount listed below for your filing status. 2012 tax filing for free $32,000 if you checked box A above. 2012 tax filing for free $25,000 if you checked box B above. 2012 tax filing for free $0 if you checked box C above. 2012 tax filing for free 9. 2012 tax filing for free 32,000 10. 2012 tax filing for free Subtract line 9 from line 8. 2012 tax filing for free If zero or less, enter -0- on this line. 2012 tax filing for free 10. 2012 tax filing for free 58,520 11. 2012 tax filing for free If line 10 is zero, stop here. 2012 tax filing for free None of your social security benefits are taxable. 2012 tax filing for free  If line 10 is more than zero, enter the amount listed below for your filing status. 2012 tax filing for free $12,000 if you checked box A above. 2012 tax filing for free $9,000 if you checked box B above. 2012 tax filing for free $0 if you checked box C above. 2012 tax filing for free 11. 2012 tax filing for free 12,000 12. 2012 tax filing for free Subtract line 11 from line 10. 2012 tax filing for free If zero or less, enter -0- 12. 2012 tax filing for free 46,520 13. 2012 tax filing for free Enter the smaller of line 10 or line 11 13. 2012 tax filing for free 12,000 14. 2012 tax filing for free Enter one-half of line 13 . 2012 tax filing for free 14. 2012 tax filing for free 6,000 15. 2012 tax filing for free Enter the smaller of line 5 or line 14 15. 2012 tax filing for free 6,000 16. 2012 tax filing for free Multiply line 12 by . 2012 tax filing for free 85. 2012 tax filing for free If line 12 is zero, enter -0- 16. 2012 tax filing for free 39,542 17. 2012 tax filing for free Add lines 15 and 16 17. 2012 tax filing for free 45,542 18. 2012 tax filing for free Multiply line 4 by . 2012 tax filing for free 85 18. 2012 tax filing for free 10,200 19. 2012 tax filing for free Taxable social security benefits. 2012 tax filing for free Enter the smaller of line 17 or line 18 19. 2012 tax filing for free 10,200 Appendix C. 2012 tax filing for free Life Expectancy Tables   Table I (Single Life Expectancy) (For Use by Beneficiaries)         Age Life Expectancy Age Life Expectancy 0 82. 2012 tax filing for free 4 28 55. 2012 tax filing for free 3 1 81. 2012 tax filing for free 6 29 54. 2012 tax filing for free 3 2 80. 2012 tax filing for free 6 30 53. 2012 tax filing for free 3 3 79. 2012 tax filing for free 7 31 52. 2012 tax filing for free 4 4 78. 2012 tax filing for free 7 32 51. 2012 tax filing for free 4 5 77. 2012 tax filing for free 7 33 50. 2012 tax filing for free 4 6 76. 2012 tax filing for free 7 34 49. 2012 tax filing for free 4 7 75. 2012 tax filing for free 8 35 48. 2012 tax filing for free 5 8 74. 2012 tax filing for free 8 36 47. 2012 tax filing for free 5 9 73. 2012 tax filing for free 8 37 46. 2012 tax filing for free 5 10 72. 2012 tax filing for free 8 38 45. 2012 tax filing for free 6 11 71. 2012 tax filing for free 8 39 44. 2012 tax filing for free 6 12 70. 2012 tax filing for free 8 40 43. 2012 tax filing for free 6 13 69. 2012 tax filing for free 9 41 42. 2012 tax filing for free 7 14 68. 2012 tax filing for free 9 42 41. 2012 tax filing for free 7 15 67. 2012 tax filing for free 9 43 40. 2012 tax filing for free 7 16 66. 2012 tax filing for free 9 44 39. 2012 tax filing for free 8 17 66. 2012 tax filing for free 0 45 38. 2012 tax filing for free 8 18 65. 2012 tax filing for free 0 46 37. 2012 tax filing for free 9 19 64. 2012 tax filing for free 0 47 37. 2012 tax filing for free 0 20 63. 2012 tax filing for free 0 48 36. 2012 tax filing for free 0 21 62. 2012 tax filing for free 1 49 35. 2012 tax filing for free 1 22 61. 2012 tax filing for free 1 50 34. 2012 tax filing for free 2 23 60. 2012 tax filing for free 1 51 33. 2012 tax filing for free 3 24 59. 2012 tax filing for free 1 52 32. 2012 tax filing for free 3 25 58. 2012 tax filing for free 2 53 31. 2012 tax filing for free 4 26 57. 2012 tax filing for free 2 54 30. 2012 tax filing for free 5 27 56. 2012 tax filing for free 2 55 29. 2012 tax filing for free 6 Appendix C. 2012 tax filing for free (Continued)   Table I (Single Life Expectancy) (For Use by Beneficiaries)         Age Life Expectancy Age Life Expectancy 56 28. 2012 tax filing for free 7 84 8. 2012 tax filing for free 1 57 27. 2012 tax filing for free 9 85 7. 2012 tax filing for free 6 58 27. 2012 tax filing for free 0 86 7. 2012 tax filing for free 1 59 26. 2012 tax filing for free 1 87 6. 2012 tax filing for free 7 60 25. 2012 tax filing for free 2 88 6. 2012 tax filing for free 3 61 24. 2012 tax filing for free 4 89 5. 2012 tax filing for free 9 62 23. 2012 tax filing for free 5 90 5. 2012 tax filing for free 5 63 22. 2012 tax filing for free 7 91 5. 2012 tax filing for free 2 64 21. 2012 tax filing for free 8 92 4. 2012 tax filing for free 9 65 21. 2012 tax filing for free 0 93 4. 2012 tax filing for free 6 66 20. 2012 tax filing for free 2 94 4. 2012 tax filing for free 3 67 19. 2012 tax filing for free 4 95 4. 2012 tax filing for free 1 68 18. 2012 tax filing for free 6 96 3. 2012 tax filing for free 8 69 17. 2012 tax filing for free 8 97 3. 2012 tax filing for free 6 70 17. 2012 tax filing for free 0 98 3. 2012 tax filing for free 4 71 16. 2012 tax filing for free 3 99 3. 2012 tax filing for free 1 72 15. 2012 tax filing for free 5 100 2. 2012 tax filing for free 9 73 14. 2012 tax filing for free 8 101 2. 2012 tax filing for free 7 74 14. 2012 tax filing for free 1 102 2. 2012 tax filing for free 5 75 13. 2012 tax filing for free 4 103 2. 2012 tax filing for free 3 76 12. 2012 tax filing for free 7 104 2. 2012 tax filing for free 1 77 12. 2012 tax filing for free 1 105 1. 2012 tax filing for free 9 78 11. 2012 tax filing for free 4 106 1. 2012 tax filing for free 7 79 10. 2012 tax filing for free 8 107 1. 2012 tax filing for free 5 80 10. 2012 tax filing for free 2 108 1. 2012 tax filing for free 4 81 9. 2012 tax filing for free 7 109 1. 2012 tax filing for free 2 82 9. 2012 tax filing for free 1 110 1. 2012 tax filing for free 1 83 8. 2012 tax filing for free 6 111 and over 1. 2012 tax filing for free 0 Appendix C. 2012 tax filing for free 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. 2012 tax filing for free 1 69. 2012 tax filing for free 6 69. 2012 tax filing for free 1 68. 2012 tax filing for free 7 68. 2012 tax filing for free 3 67. 2012 tax filing for free 9 67. 2012 tax filing for free 5 67. 2012 tax filing for free 2 66. 2012 tax filing for free 9 66. 2012 tax filing for free 6 21 69. 2012 tax filing for free 6 69. 2012 tax filing for free 1 68. 2012 tax filing for free 6 68. 2012 tax filing for free 2 67. 2012 tax filing for free 7 67. 2012 tax filing for free 3 66. 2012 tax filing for free 9 66. 2012 tax filing for free 6 66. 2012 tax filing for free 2 65. 2012 tax filing for free 9 22 69. 2012 tax filing for free 1 68. 2012 tax filing for free 6 68. 2012 tax filing for free 1 67. 2012 tax filing for free 6 67. 2012 tax filing for free 2 66. 2012 tax filing for free 7 66. 2012 tax filing for free 3 65. 2012 tax filing for free 9 65. 2012 tax filing for free 6 65. 2012 tax filing for free 2 23 68. 2012 tax filing for free 7 68. 2012 tax filing for free 2 67. 2012 tax filing for free 6 67. 2012 tax filing for free 1 66. 2012 tax filing for free 6 66. 2012 tax filing for free 2 65. 2012 tax filing for free 7 65. 2012 tax filing for free 3 64. 2012 tax filing for free 9 64. 2012 tax filing for free 6 24 68. 2012 tax filing for free 3 67. 2012 tax filing for free 7 67. 2012 tax filing for free 2 66. 2012 tax filing for free 6 66. 2012 tax filing for free 1 65. 2012 tax filing for free 6 65. 2012 tax filing for free 2 64. 2012 tax filing for free 7 64. 2012 tax filing for free 3 63. 2012 tax filing for free 9 25 67. 2012 tax filing for free 9 67. 2012 tax filing for free 3 66. 2012 tax filing for free 7 66. 2012 tax filing for free 2 65. 2012 tax filing for free 6 65. 2012 tax filing for free 1 64. 2012 tax filing for free 6 64. 2012 tax filing for free 2 63. 2012 tax filing for free 7 63. 2012 tax filing for free 3 26 67. 2012 tax filing for free 5 66. 2012 tax filing for free 9 66. 2012 tax filing for free 3 65. 2012 tax filing for free 7 65. 2012 tax filing for free 2 64. 2012 tax filing for free 6 64. 2012 tax filing for free 1 63. 2012 tax filing for free 6 63. 2012 tax filing for free 2 62. 2012 tax filing for free 8 27 67. 2012 tax filing for free 2 66. 2012 tax filing for free 6 65. 2012 tax filing for free 9 65. 2012 tax filing for free 3 64. 2012 tax filing for free 7 64. 2012 tax filing for free 2 63. 2012 tax filing for free 6 63. 2012 tax filing for free 1 62. 2012 tax filing for free 7 62. 2012 tax filing for free 2 28 66. 2012 tax filing for free 9 66. 2012 tax filing for free 2 65. 2012 tax filing for free 6 64. 2012 tax filing for free 9 64. 2012 tax filing for free 3 63. 2012 tax filing for free 7 63. 2012 tax filing for free 2 62. 2012 tax filing for free 7 62. 2012 tax filing for free 1 61. 2012 tax filing for free 7 29 66. 2012 tax filing for free 6 65. 2012 tax filing for free 9 65. 2012 tax filing for free 2 64. 2012 tax filing for free 6 63. 2012 tax filing for free 9 63. 2012 tax filing for free 3 62. 2012 tax filing for free 8 62. 2012 tax filing for free 2 61. 2012 tax filing for free 7 61. 2012 tax filing for free 2 30 66. 2012 tax filing for free 3 65. 2012 tax filing for free 6 64. 2012 tax filing for free 9 64. 2012 tax filing for free 2 63. 2012 tax filing for free 6 62. 2012 tax filing for free 9 62. 2012 tax filing for free 3 61. 2012 tax filing for free 8 61. 2012 tax filing for free 2 60. 2012 tax filing for free 7 31 66. 2012 tax filing for free 1 65. 2012 tax filing for free 3 64. 2012 tax filing for free 6 63. 2012 tax filing for free 9 63. 2012 tax filing for free 2 62. 2012 tax filing for free 6 62. 2012 tax filing for free 0 61. 2012 tax filing for free 4 60. 2012 tax filing for free 8 60. 2012 tax filing for free 2 32 65. 2012 tax filing for free 8 65. 2012 tax filing for free 1 64. 2012 tax filing for free 3 63. 2012 tax filing for free 6 62. 2012 tax filing for free 9 62. 2012 tax filing for free 2 61. 2012 tax filing for free 6 61. 2012 tax filing for free 0 60. 2012 tax filing for free 4 59. 2012 tax filing for free 8 33 65. 2012 tax filing for free 6 64. 2012 tax filing for free 8 64. 2012 tax filing for free 1 63. 2012 tax filing for free 3 62. 2012 tax filing for free 6 61. 2012 tax filing for free 9 61. 2012 tax filing for free 3 60. 2012 tax filing for free 6 60. 2012 tax filing for free 0 59. 2012 tax filing for free 4 34 65. 2012 tax filing for free 4 64. 2012 tax filing for free 6 63. 2012 tax filing for free 8 63. 2012 tax filing for free 1 62. 2012 tax filing for free 3 61. 2012 tax filing for free 6 60. 2012 tax filing for free 9 60. 2012 tax filing for free 3 59. 2012 tax filing for free 6 59. 2012 tax filing for free 0 35 65. 2012 tax filing for free 2 64. 2012 tax filing for free 4 63. 2012 tax filing for free 6 62. 2012 tax filing for free 8 62. 2012 tax filing for free 1 61. 2012 tax filing for free 4 60. 2012 tax filing for free 6 59. 2012 tax filing for free 9 59. 2012 tax filing for free 3 58. 2012 tax filing for free 6 36 65. 2012 tax filing for free 0 64. 2012 tax filing for free 2 63. 2012 tax filing for free 4 62. 2012 tax filing for free 6 61. 2012 tax filing for free 9 61. 2012 tax filing for free 1 60. 2012 tax filing for free 4 59. 2012 tax filing for free 6 59. 2012 tax filing for free 0 58. 2012 tax filing for free 3 37 64. 2012 tax filing for free 9 64. 2012 tax filing for free 0 63. 2012 tax filing for free 2 62. 2012 tax filing for free 4 61. 2012 tax filing for free 6 60. 2012 tax filing for free 9 60. 2012 tax filing for free 1 59. 2012 tax filing for free 4 58. 2012 tax filing for free 7 58. 2012 tax filing for free 0 38 64. 2012 tax filing for free 7 63. 2012 tax filing for free 9 63. 2012 tax filing for free 0 62. 2012 tax filing for free 2 61. 2012 tax filing for free 4 60. 2012 tax filing for free 6 59. 2012 tax filing for free 9 59. 2012 tax filing for free 1 58. 2012 tax filing for free 4 57. 2012 tax filing for free 7 39 64. 2012 tax filing for free 6 63. 2012 tax filing for free 7 62. 2012 tax filing for free 9 62. 2012 tax filing for free 1 61. 2012 tax filing for free 2 60. 2012 tax filing for free 4 59. 2012 tax filing for free 6 58. 2012 tax filing for free 9 58. 2012 tax filing for free 1 57. 2012 tax filing for free 4 40 64. 2012 tax filing for free 4 63. 2012 tax filing for free 6 62. 2012 tax filing for free 7 61. 2012 tax filing for free 9 61. 2012 tax filing for free 1 60. 2012 tax filing for free 2 59. 2012 tax filing for free 4 58. 2012 tax filing for free 7 57. 2012 tax filing for free 9 57. 2012 tax filing for free 1 41 64. 2012 tax filing for free 3 63. 2012 tax filing for free 5 62. 2012 tax filing for free 6 61. 2012 tax filing for free 7 60. 2012 tax filing for free 9 60. 2012 tax filing for free 1 59. 2012 tax filing for free 3 58. 2012 tax filing for free 5 57. 2012 tax filing for free 7 56. 2012 tax filing for free 9 42 64. 2012 tax filing for free 2 63. 2012 tax filing for free 3 62. 2012 tax filing for free 5 61. 2012 tax filing for free 6 60. 2012 tax filing for free 8 59. 2012 tax filing for free 9 59. 2012 tax filing for free 1 58. 2012 tax filing for free 3 57. 2012 tax filing for free 5 56. 2012 tax filing for free 7 43 64. 2012 tax filing for free 1 63. 2012 tax filing for free 2 62. 2012 tax filing for free 4 61. 2012 tax filing for free 5 60. 2012 tax filing for free 6 59. 2012 tax filing for free 8 58. 2012 tax filing for free 9 58. 2012 tax filing for free 1 57. 2012 tax filing for free 3 56. 2012 tax filing for free 5 44 64. 2012 tax filing for free 0 63. 2012 tax filing for free 1 62. 2012 tax filing for free 2 61. 2012 tax filing for free 4 60. 2012 tax filing for free 5 59. 2012 tax filing for free 6 58. 2012 tax filing for free 8 57. 2012 tax filing for free 9 57. 2012 tax filing for free 1 56. 2012 tax filing for free 3 45 64. 2012 tax filing for free 0 63. 2012 tax filing for free 0 62. 2012 tax filing for free 2 61. 2012 tax filing for free 3 60. 2012 tax filing for free 4 59. 2012 tax filing for free 5 58. 2012 tax filing for free 6 57. 2012 tax filing for free 8 56. 2012 tax filing for free 9 56. 2012 tax filing for free 1 46 63. 2012 tax filing for free 9 63. 2012 tax filing for free 0 62. 2012 tax filing for free 1 61. 2012 tax filing for free 2 60. 2012 tax filing for free 3 59. 2012 tax filing for free 4 58. 2012 tax filing for free 5 57. 2012 tax filing for free 7 56. 2012 tax filing for free 8 56. 2012 tax filing for free 0 47 63. 2012 tax filing for free 8 62. 2012 tax filing for free 9 62. 2012 tax filing for free 0 61. 2012 tax filing for free 1 60. 2012 tax filing for free 2 59. 2012 tax filing for free 3 58. 2012 tax filing for free 4 57. 2012 tax filing for free 5 56. 2012 tax filing for free 7 55. 2012 tax filing for free 8 48 63. 2012 tax filing for free 7 62. 2012 tax filing for free 8 61. 2012 tax filing for free 9 61. 2012 tax filing for free 0 60. 2012 tax filing for free 1 59. 2012 tax filing for free 2 58. 2012 tax filing for free 3 57. 2012 tax filing for free 4 56. 2012 tax filing for free 5 55. 2012 tax filing for free 7 49 63. 2012 tax filing for free 7 62. 2012 tax filing for free 8 61. 2012 tax filing for free 8 60. 2012 tax filing for free 9 60. 2012 tax filing for free 0 59. 2012 tax filing for free 1 58. 2012 tax filing for free 2 57. 2012 tax filing for free 3 56. 2012 tax filing for free 4 55. 2012 tax filing for free 6 50 63. 2012 tax filing for free 6 62. 2012 tax filing for free 7 61. 2012 tax filing for free 8 60. 2012 tax filing for free 8 59. 2012 tax filing for free 9 59. 2012 tax filing for free 0 58. 2012 tax filing for free 1 57. 2012 tax filing for free 2 56. 2012 tax filing for free 3 55. 2012 tax filing for free 4 51 63. 2012 tax filing for free 6 62. 2012 tax filing for free 6 61. 2012 tax filing for free 7 60. 2012 tax filing for free 8 59. 2012 tax filing for free 9 58. 2012 tax filing for free 9 58. 2012 tax filing for free 0 57. 2012 tax filing for free 1 56. 2012 tax filing for free 2 55. 2012 tax filing for free 3 52 63. 2012 tax filing for free 5 62. 2012 tax filing for free 6 61. 2012 tax filing for free 7 60. 2012 tax filing for free 7 59. 2012 tax filing for free 8 58. 2012 tax filing for free 9 58. 2012 tax filing for free 0 57. 2012 tax filing for free 1 56. 2012 tax filing for free 1 55. 2012 tax filing for free 2 53 63. 2012 tax filing for free 5 62. 2012 tax filing for free 5 61. 2012 tax filing for free 6 60. 2012 tax filing for free 7 59. 2012 tax filing for free 7 58. 2012 tax filing for free 8 57. 2012 tax filing for free 9 57. 2012 tax filing for free 0 56. 2012 tax filing for free 1 55. 2012 tax filing for free 2 54 63. 2012 tax filing for free 5 62. 2012 tax filing for free 5 61. 2012 tax filing for free 6 60. 2012 tax filing for free 6 59. 2012 tax filing for free 7 58. 2012 tax filing for free 8 57. 2012 tax filing for free 8 56. 2012 tax filing for free 9 56. 2012 tax filing for free 0 55. 2012 tax filing for free 1 55 63. 2012 tax filing for free 4 62. 2012 tax filing for free 5 61. 2012 tax filing for free 5 60. 2012 tax filing for free 6 59. 2012 tax filing for free 6 58. 2012 tax filing for free 7 57. 2012 tax filing for free 8 56. 2012 tax filing for free 8 55. 2012 tax filing for free 9 55. 2012 tax filing for free 0 56 63. 2012 tax filing for free 4 62. 2012 tax filing for free 4 61. 2012 tax filing for free 5 60. 2012 tax filing for free 5 59. 2012 tax filing for free 6 58. 2012 tax filing for free 7 57. 2012 tax filing for free 7 56. 2012 tax filing for free 8 55. 2012 tax filing for free 9 54. 2012 tax filing for free 9 57 63. 2012 tax filing for free 4 62. 2012 tax filing for free 4 61. 2012 tax filing for free 5 60. 2012 tax filing for free 5 59. 2012 tax filing for free 6 58. 2012 tax filing for free 6 57. 2012 tax filing for free 7 56. 2012 tax filing for free 7 55. 2012 tax filing for free 8 54. 2012 tax filing for free 9 58 63. 2012 tax filing for free 3 62. 2012 tax filing for free 4 61. 2012 tax filing for free 4 60. 2012 tax filing for free 5 59. 2012 tax filing for free 5 58. 2012 tax filing for free 6 57. 2012 tax filing for free 6 56. 2012 tax filing for free 7 55. 2012 tax filing for free 8 54. 2012 tax filing for free 8 59 63. 2012 tax filing for free 3 62. 2012 tax filing for free 3 61. 2012 tax filing for free 4 60. 2012 tax filing for free 4 59. 2012 tax filing for free 5 58. 2012 tax filing for free 5 57. 2012 tax filing for free 6 56. 2012 tax filing for free 7 55. 2012 tax filing for free 7 54. 2012 tax filing for free 8 Appendix C. 2012 tax filing for free (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. 2012 tax filing for free 3 62. 2012 tax filing for free 3 61. 2012 tax filing for free 4 60. 2012 tax filing for free 4 59. 2012 tax filing for free 5 58. 2012 tax filing for free 5 57. 2012 tax filing for free 6 56. 2012 tax filing for free 6 55. 2012 tax filing for free 7 54. 2012 tax filing for free 7 61 63. 2012 tax filing for free 3 62. 2012 tax filing for free 3 61. 2012 tax filing for free 3 60. 2012 tax filing for free 4 59. 2012 tax filing for free 4 58. 2012 tax filing for free 5 57. 2012 tax filing for free 5 56. 2012 tax filing for free 6 55. 2012 tax filing for free 6 54. 2012 tax filing for free 7 62 63. 2012 tax filing for free 2 62. 2012 tax filing for free 3 61. 2012 tax filing for free 3 60. 2012 tax filing for free 4 59. 2012 tax filing for free 4 58. 2012 tax filing for free 4 57. 2012 tax filing for free 5 56. 2012 tax filing for free 5 55. 2012 tax filing for free 6 54. 2012 tax filing for free 7 63 63. 2012 tax filing for free 2 62. 2012 tax filing for free 3 61. 2012 tax filing for free 3 60. 2012 tax filing for free 3 59. 2012 tax filing for free 4 58. 2012 tax filing for free 4 57. 2012 tax filing for free 5 56. 2012 tax filing for free 5 55. 2012 tax filing for free 6 54. 2012 tax filing for free 6 64 63. 2012 tax filing for free 2 62. 2012 tax filing for free 2 61. 2012 tax filing for free 3 60. 2012 tax filing for free 3 59. 2012 tax filing for free 4 58. 2012 tax filing for free 4 57. 2012 tax filing for free 4 56. 2012 tax filing for free 5 55. 2012 tax filing for free 5 54. 2012 tax filing for free 6 65 63. 2012 tax filing for free 2 62. 2012 tax filing for free 2 61. 2012 tax filing for free 3 60. 2012 tax filing for free 3 59. 2012 tax filing for free 3 58. 2012 tax filing for free 4 57. 2012 tax filing for free 4 56. 2012 tax filing for free 5 55. 2012 tax filing for free 5 54. 2012 tax filing for free 6 66 63. 2012 tax filing for free 2 62. 2012 tax filing for free 2 61. 2012 tax filing for free 2 60. 2012 tax filing for free 3 59. 2012 tax filing for free 3 58. 2012 tax filing for free 4 57. 2012 tax filing for free 4 56. 2012 tax filing for free 4 55. 2012 tax filing for free 5 54. 2012 tax filing for free 5 67 63. 2012 tax filing for free 2 62. 2012 tax filing for free 2 61. 2012 tax filing for free 2 60. 2012 tax filing for free 3 59. 2012 tax filing for free 3 58. 2012 tax filing for free 3 57. 2012 tax filing for free 4 56. 2012 tax filing for free 4 55. 2012 tax filing for free 5 54. 2012 tax filing for free 5 68 63. 2012 tax filing for free 1 62. 2012 tax filing for free 2 61. 2012 tax filing for free 2 60. 2012 tax filing for free 2 59. 2012 tax filing for free 3 58. 2012 tax filing for free 3 57. 2012 tax filing for free 4 56. 2012 tax filing for free 4 55. 2012 tax filing for free 4 54. 2012 tax filing for free 5 69 63. 2012 tax filing for free 1 62. 2012 tax filing for free 2 61. 2012 tax filing for free 2 60. 2012 tax filing for free 2 59. 2012 tax filing for free 3 58. 2012 tax filing for free 3 57. 2012 tax filing for free 3 56. 2012 tax filing for free 4 55. 2012 tax filing for free 4 54. 2012 tax filing for free 5 70 63. 2012 tax filing for free 1 62. 2012 tax filing for free 2 61. 2012 tax filing for free 2 60. 2012 tax filing for free 2 59. 2012 tax filing for free 3 58. 2012 tax filing for free 3 57. 2012 tax filing for free 3 56. 2012 tax filing for free 4 55. 2012 tax filing for free 4 54. 2012 tax filing for free 4 71 63. 2012 tax filing for free 1 62. 2012 tax filing for free 1 61. 2012 tax filing for free 2 60. 2012 tax filing for free 2 59. 2012 tax filing for free 2 58. 2012 tax filing for free 3 57. 2012 tax filing for free 3 56. 2012 tax filing for free 4 55. 2012 tax filing for free 4 54. 2012 tax filing for free 4 72 63. 2012 tax filing for free 1 62. 2012 tax filing for free 1 61. 2012 tax filing for free 2 60. 2012 tax filing for free 2 59. 2012 tax filing for free 2 58. 2012 tax filing for free 3 57. 2012 tax filing for free 3 56. 2012 tax filing for free 3 55. 2012 tax filing for free 4 54. 2012 tax filing for free 4 73 63. 2012 tax filing for free 1 62. 2012 tax filing for free 1 61. 2012 tax filing for free 2 60. 2012 tax filing for free 2 59. 2012 tax filing for free 2 58. 2012 tax filing for free 3 57. 2012 tax filing for free 3 56. 2012 tax filing for free 3 55. 2012 tax filing for free 4 54. 2012 tax filing for free 4 74 63. 2012 tax filing for free 1 62. 2012 tax filing for free 1 61. 2012 tax filing for free 2 60. 2012 tax filing for free 2 59. 2012 tax filing for free 2 58. 2012 tax filing for free 2 57. 2012 tax filing for free 3 56. 2012 tax filing for free 3 55. 2012 tax filing for free 4 54. 2012 tax filing for free 4 75 63. 2012 tax filing for free 1 62. 2012 tax filing for free 1 61. 2012 tax filing for free 1 60. 2012 tax filing for free 2 59. 2012 tax filing for free 2 58. 2012 tax filing for free 2 57. 2012 tax filing for free 3 56. 2012 tax filing for free 3 55. 2012 tax filing for free 3 54. 2012 tax filing for free 4 76 63. 2012 tax filing for free 1 62. 2012 tax filing for free 1 61. 2012 tax filing for free 1 60. 2012 tax filing for free 2 59. 2012 tax filing for free 2 58. 2012 tax filing for free 2 57. 2012 tax filing for free 3 56. 2012 tax filing for free 3 55. 2012 tax filing for free 3 54. 2012 tax filing for free 4 77 63. 2012 tax filing for free 1 62. 2012 tax filing for free 1 61. 2012 tax filing for free 1 60. 2012 tax filing for free 2 59. 2012 tax filing for free 2 58. 2012 tax filing for free 2 57. 2012 tax filing for free 3 56. 2012 tax filing for free 3 55. 2012 tax filing for free 3 54. 2012 tax filing for free 4 78 63. 2012 tax filing for free 1 62. 2012 tax filing for free 1 61. 2012 tax filing for free 1 60. 2012 tax filing for free 2 59. 2012 tax filing for free 2 58. 2012 tax filing for free 2 57. 2012 tax filing for free 3 56. 2012 tax filing for free 3 55. 2012 tax filing for free 3 54. 2012 tax filing for free 4 79 63. 2012 tax filing for free 1 62. 2012 tax filing for free 1 61. 2012 tax filing for free 1 60. 2012 tax filing for free 2 59. 2012 tax filing for free 2 58. 2012 tax filing for free 2 57. 2012 tax filing for free 2 56. 2012 tax filing for free 3 55. 2012 tax filing for free 3 54. 2012 tax filing for free 3 80 63. 2012 tax filing for free 1 62. 2012 tax filing for free 1 61. 2012 tax filing for free 1 60. 2012 tax filing for free 1 59. 2012 tax filing for free 2 58. 2012 tax filing for free 2 57. 2012 tax filing for free 2 56. 2012 tax filing for free 3 55. 2012 tax filing for free 3 54. 2012 tax filing for free 3 81 63. 2012 tax filing for free 1 62. 2012 tax filing for free 1 61. 2012 tax filing for free 1 60. 2012 tax filing for free 1 59. 2012 tax filing for free 2 58. 2012 tax filing for free 2 57. 2012 tax filing for free 2 56. 2012 tax filing for free 3 55. 2012 tax filing for free 3 54. 2012 tax filing for free 3 82 63. 2012 tax filing for free 1 62. 2012 tax filing for free 1 61. 2012 tax filing for free 1 60. 2012 tax filing for free 1 59. 2012 tax filing for free 2 58. 2012 tax filing for free 2 57. 2012 tax filing for free 2 56. 2012 tax filing for free 3 55. 2012 tax filing for free 3 54. 2012 tax filing for free 3 83 63. 2012 tax filing for free 1 62. 2012 tax filing for free 1 61. 2012 tax filing for free 1 60. 2012 tax filing for free 1 59. 2012 tax filing for free 2 58. 2012 tax filing for free 2 57. 2012 tax filing for free 2 56. 2012 tax filing for free 3 55. 2012 tax filing for free 3 54. 2012 tax filing for free 3 84 63. 2012 tax filing for free 0 62. 2012 tax filing for free 1 61. 2012 tax filing for free 1 60. 2012 tax filing for free 1 59. 2012 tax filing for free 2 58. 2012 tax filing for free 2 57. 2012 tax filing for free 2 56. 2012 tax filing for free 3 55. 2012 tax filing for free 3 54. 2012 tax filing for free 3 85 63. 2012 tax filing for free 0 62. 2012 tax filing for free 1 61. 2012 tax filing for free 1 60. 2012 tax filing for free 1 59. 2012 tax filing for free 2 58. 2012 tax filing for free 2 57. 2012 tax filing for free 2 56. 2012 tax filing for free 3 55. 2012 tax filing for free 3 54. 2012 tax filing for free 3 86 63. 2012 tax filing for free 0 62. 2012 tax filing for free 1 61. 2012 tax filing for free 1 60. 2012 tax filing for free 1 59. 2012 tax filing for free 2 58. 2012 tax filing for free 2 57. 2012 tax filing for free 2 56. 2012 tax filing for free 2 55. 2012 tax filing for free 3 54. 2012 tax filing for free 3 87 63. 2012 tax filing for free 0 62. 2012 tax filing for free 1 61. 2012 tax filing for free 1 60. 2012 tax filing for free 1 59. 2012 tax filing for free 2 58. 2012 tax filing for free 2 57. 2012 tax filing for free 2 56. 2012 tax filing for free 2 55. 2012 tax filing for free 3 54. 2012 tax filing for free 3 88 63. 2012 tax filing for free 0 62. 2012 tax filing for free 1 61. 2012 tax filing for free 1 60. 2012 tax filing for free 1 59. 2012 tax filing for free 2 58. 2012 tax filing for free 2 57. 2012 tax filing for free 2 56. 2012 tax filing for free 2 55. 2012 tax filing for free 3 54. 2012 tax filing for free 3 89 63. 2012 tax filing for free 0 62. 2012 tax filing for free 1 61. 2012 tax filing for free 1 60. 2012 tax filing for free 1 59. 2012 tax filing for free 1 58. 2012 tax filing for free 2 57. 2012 tax filing for free 2 56. 2012 tax filing for free 2 55. 2012 tax filing for free 3 54. 2012 tax filing for free 3 90 63. 2012 tax filing for free 0 62. 2012 tax filing for free 1 61. 2012 tax filing for free 1 60. 2012 tax filing for free 1 59. 2012 tax filing for free 1 58. 2012 tax filing for free 2 57. 2012 tax filing for free 2 56. 2012 tax filing for free 2 55. 2012 tax filing for free 3 54. 2012 tax filing for free 3 91 63. 2012 tax filing for free 0 62. 2012 tax filing for free 1 61. 2012 tax filing for free 1 60. 2012 tax filing for free 1 59. 2012 tax filing for free 1 58. 2012 tax filing for free 2 57. 2012 tax filing for free 2 56. 2012 tax filing for free 2 55. 2012 tax filing for free 3 54. 2012 tax filing for free 3 92 63. 2012 tax filing for free 0 62. 2012 tax filing for free 1 61. 2012 tax filing for free 1 60. 2012 tax filing for free 1 59. 2012 tax filing for free 1 58. 2012 tax filing for free 2 57. 2012 tax filing for free 2 56. 2012 tax filing for free 2 55. 2012 tax filing for free 3 54. 2012 tax filing for free 3 93 63. 2012 tax filing for free 0 62. 2012 tax filing for free 1 61. 2012 tax filing for free 1 60. 2012 tax filing for free 1 59. 2012 tax filing for free 1 58. 2012 tax filing for free 2 57. 2012 tax filing for free 2 56. 2012 tax filing for free 2 55. 2012 tax filing for free 3 54. 2012 tax filing for free 3 94 63. 2012 tax filing for free 0 62. 2012 tax filing for free 1 61. 2012 tax filing for free 1 60. 2012 tax filing for free 1 59. 2012 tax filing for free 1 58. 2012 tax filing for free 2 57. 2012 tax filing for free 2 56. 2012 tax filing for free 2 55. 2012 tax filing for free 3 54. 2012 tax filing for free 3 95 63. 2012 tax filing for free 0 62. 2012 tax filing for free 1 61. 2012 tax filing for free 1 60. 2012 tax filing for free 1 59. 2012 tax filing for free 1 58. 2012 tax filing for free 2 57. 2012 tax filing for free 2 56. 2012 tax filing for free 2 55. 2012 tax filing for free 3 54. 2012 tax filing for free 3 96 63. 2012 tax filing for free 0 62. 2012 tax filing for free 1 61. 2012 tax filing for free 1 60. 2012 tax filing for free 1 59. 2012 tax filing for free 1 58. 2012 tax filing for free 2 57. 2012 tax filing for free 2 56. 2012 tax filing for free 2 55. 2012 tax filing for free 3 54. 2012 tax filing for free 3 97 63. 2012 tax filing for free 0 62. 2012 tax filing for free 1 61. 2012 tax filing for free 1 60. 2012 tax filing for free 1 59. 2012 tax filing for free 1 58. 2012 tax filing for free 2 57. 2012 tax filing for free 2 56. 2012 tax filing for free 2 55. 2012 tax filing for free 3 54. 2012 tax filing for free 3 98 63. 2012 tax filing for free 0 62. 2012 tax filing for free 1 61. 2012 tax filing for free 1 60. 2012 tax filing for free 1 59. 2012 tax filing for free 1 58. 2012 tax filing for free 2 57. 2012 tax filing for free 2 56. 2012 tax filing for free 2 55. 2012 tax filing for free 3 54. 2012 tax filing for free 3 99 63. 2012 tax filing for free 0 62. 2012 tax filing for free 1 61. 2012 tax filing for free 1 60. 2012 tax filing for free 1 59. 2012 tax filing for free 1 58. 2012 tax filing for free 2 57. 2012 tax filing for free 2 56. 2012 tax filing for free 2 55. 2012 tax filing for free 3 54. 2012 tax filing for free 3 Appendix C. 2012 tax filing for free (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. 2012 tax filing for free 0 62. 2012 tax filing for free 1 61. 2012 tax filing for free 1 60. 2012 tax filing for free 1 59. 2012 tax filing for free 1 58. 2012 tax filing for free 2 57. 2012 tax filing for free 2 56. 2012 tax filing for free 2 55. 2012 tax filing for free 3 54. 2012 tax filing for free 3 101 63. 2012 tax filing for free 0 62. 2012 tax filing for free 1 61. 2012 tax filing for free 1 60. 2012 tax filing for free 1 59. 2012 tax filing for free 1 58. 2012 tax filing for free 2 57. 2012 tax filing for free 2 56. 2012 tax filing for free 2 55. 2012 tax filing for free 3 54. 2012 tax filing for free 3 102 63. 2012 tax filing for free 0 62. 2012 tax filing for free 1 61. 2012 tax filing for free 1 60. 2012 tax filing for free 1 59. 2012 tax filing for free 1 58. 2012 tax filing for free 2 57. 2012 tax filing for free 2 56. 2012 tax filing for free 2 55. 2012 tax filing for free 3 54. 2012 tax filing for free 3 103 63. 2012 tax filing for free 0 62. 2012 tax filing for free 1 61. 2012 tax filing for free 1 60. 2012 tax filing for free 1 59. 2012 tax filing for free 1 58. 2012 tax filing for free 2 57. 2012 tax filing for free 2 56. 2012 tax filing for free 2 55. 2012 tax filing for free 3 54. 2012 tax filing for free 3 104 63. 2012 tax filing for free 0 62. 2012 tax filing for free 1 61. 2012 tax filing for free 1 60. 2012 tax filing for free 1 59. 2012 tax filing for free 1 58. 2012 tax filing for free 2 57. 2012 tax filing for free 2 56. 2012 tax filing for free 2 55. 2012 tax filing for free 3 54. 2012 tax filing for free 3 105 63. 2012 tax filing for free 0 62. 2012 tax filing for free 1 61. 2012 tax filing for free 1 60. 2012 tax filing for free 1 59. 2012 tax filing for free 1 58. 2012 tax filing for free 2 57. 2012 tax filing for free 2 56. 2012 tax filing for free 2 55. 2012 tax filing for free 3 54. 2012 tax filing for free 3 106 63. 2012 tax filing for free 0 62. 2012 tax filing for free 1 61. 2012 tax filing for free 1 60. 2012 tax filing for free 1 59. 2012 tax filing for free 1 58. 2012 tax filing for free 2 57. 2012 tax filing for free 2 56. 2012 tax filing for free 2 55. 2012 tax filing for free 3 54. 2012 tax filing for free 3 107 63. 2012 tax filing for free 0 62. 2012 tax filing for free 1 61. 2012 tax filing for free 1 60. 2012 tax filing for free 1 59. 2012 tax filing for free 1 58. 2012 tax filing for free 2 57. 2012 tax filing for free 2 56. 2012 tax filing for free 2 55. 2012 tax filing for free 3 54. 2012 tax filing for free 3 108 63. 2012 tax filing for free 0 62. 2012 tax filing for free 1 61. 2012 tax filing for free 1 60. 2012 tax filing for free 1 59. 2012 tax filing for free 1 58. 2012 tax filing for free 2 57. 2012 tax filing for free 2 56. 2012 tax filing for free 2 55. 2012 tax filing for free 3 54. 2012 tax filing for free 3 109 63. 2012 tax filing for free 0 62. 2012 tax filing for free 1 61. 2012 tax filing for free 1 60. 2012 tax filing for free 1 59. 2012 tax filing for free 1 58. 2012 tax filing for free 2 57. 2012 tax filing for free 2 56. 2012 tax filing for free 2 55. 2012 tax filing for free 3 54. 2012 tax filing for free 3 110 63. 2012 tax filing for free 0 62. 2012 tax filing for free 1 61. 2012 tax filing for free 1 60. 2012 tax filing for free 1 59. 2012 tax filing for free 1 58. 2012 tax filing for free 2 57. 2012 tax filing for free 2 56. 2012 tax filing for free 2 55. 2012 tax filing for free 3 54. 2012 tax filing for free 3 111 63. 2012 tax filing for free 0 62. 2012 tax filing for free 1 61. 2012 tax filing for free 1 60. 2012 tax filing for free 1 59. 2012 tax filing for free 1 58. 2012 tax filing for free 2 57. 2012 tax filing for free 2 56. 2012 tax filing for free 2 55. 2012 tax filing for free 3 54. 2012 tax filing for free 3 112 63. 2012 tax filing for free 0 62. 2012 tax filing for free 1 61. 2012 tax filing for free 1 60. 2012 tax filing for free 1 59. 2012 tax filing for free 1 58. 2012 tax filing for free 2 57. 2012 tax filing for free 2 56. 2012 tax filing for free 2 55. 2012 tax filing for free 3 54. 2012 tax filing for free 3 113 63. 2012 tax filing for free 0 62. 2012 tax filing for free 1 61. 2012 tax filing for free 1 60. 2012 tax filing for free 1 59. 2012 tax filing for free 1 58. 2012 tax filing for free 2 57. 2012 tax filing for free 2 56. 2012 tax filing for free 2 55. 2012 tax filing for free 3 54. 2012 tax filing for free 3 114 63. 2012 tax filing for free 0 62. 2012 tax filing for free 1 61. 2012 tax filing for free 1 60. 2012 tax filing for free 1 59. 2012 tax filing for free 1 58. 2012 tax filing for free 2 57. 2012 tax filing for free 2 56. 2012 tax filing for free 2 55. 2012 tax filing for free 3 54. 2012 tax filing for free 3 115+ 63. 2012 tax filing for free 0 62. 2012 tax filing for free 1 61. 2012 tax filing for free 1 60. 2012 tax filing for free 1 59. 2012 tax filing for free 1 58. 2012 tax filing for free 2 57. 2012 tax filing for free 2 56. 2012 tax filing for free 2 55. 2012 tax filing for free 3 54. 2012 tax filing for free 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. 2012 tax filing for free 2 59. 2012 tax filing for free 7 59. 2012 tax filing for free 2 58. 2012 tax filing for free 8 58. 2012 tax filing for free 4 58. 2012 tax filing for free 0 57. 2012 tax filing for free 6 57. 2012 tax filing for free 3 57. 2012 tax filing for free 0 56. 2012 tax filing for free 7 31 59. 2012 tax filing for free 7 59. 2012 tax filing for free 2 58. 2012 tax filing for free 7 58. 2012 tax filing for free 2 57. 2012 tax filing for free 8 57. 2012 tax filing for free 4 57. 2012 tax filing for free 0 56. 2012 tax filing for free 6 56. 2012 tax filing for free 3 56. 2012 tax filing for free 0 32 59. 2012 tax filing for free 2 58. 2012 tax filing for free 7 58. 2012 tax filing for free 2 57. 2012 tax filing for free 7 57. 2012 tax filing for free 2 56. 2012 tax filing for free 8 56. 2012 tax filing for free 4 56. 2012 tax filing for free 0 55. 2012 tax filing for free 6 55. 2012 tax filing for free 3 33 58. 2012 tax filing for free 8 58. 2012 tax filing for free 2 57. 2012 tax filing for free 7 57. 2012 tax filing for free 2 56. 2012 tax filing for free 7 56. 2012 tax filing for free 2 55. 2012 tax filing for free 8 55. 2012 tax filing for free 4 55. 2012 tax filing for free 0 54. 2012 tax filing for free 7 34 58. 2012 tax filing for free 4 57. 2012 tax filing for free 8 57. 2012 tax filing for free 2 56. 2012 tax filing for free 7 56. 2012 tax filing for free 2 55. 2012 tax filing for free 7 55. 2012 tax filing for free 3 54. 2012 tax filing for free 8 54. 2012 tax filing for free 4 54. 2012 tax filing for free 0 35 58. 2012 tax filing for free 0 57. 2012 tax filing for free 4 56. 2012 tax filing for free 8 56. 2012 tax filing for free 2 55. 2012 tax filing for free 7 55. 2012 tax filing for free 2 54. 2012 tax filing for free 7 54. 2012 tax filing for free 3 53. 2012 tax filing for free 8 53. 2012 tax filing for free 4 36 57. 2012 tax filing for free 6 57. 2012 tax filing for free 0 56. 2012 tax filing for free 4 55. 2012 tax filing for free 8 55. 2012 tax filing for free 3 54. 2012 tax filing for free 7 54. 2012 tax filing for free 2 53. 2012 tax filing for free 7 53. 2012 tax filing for free 3 52. 2012 tax filing for free 8 37 57. 2012 tax filing for free 3 56. 2012 tax filing for free 6 56. 2012 tax filing for free 0 55. 2012 tax filing for free 4 54. 2012 tax filing for free 8 54. 2012 tax filing for free 3 53. 2012 tax filing for free 7 53. 2012 tax filing for free 2 52. 2012 tax filing for free 7 52. 2012 tax filing for free 3 38 57. 2012 tax filing for free 0 56. 2012 tax filing for free 3 55. 2012 tax filing for free 6 55. 2012 tax filing for free 0 54. 2012 tax filing for free 4 53. 2012 tax filing for free 8 53. 2012 tax filing for free 3 52. 2012 tax filing for free 7 52. 2012 tax filing for free 2 51. 2012 tax filing for free 7 39 56. 2012 tax filing for free 7 56. 2012 tax filing for free 0 55. 2012 tax filing for free 3 54. 2012 tax filing for free 7 54. 2012 tax filing for free 0 53. 2012 tax filing for free 4 52. 2012 tax filing for free 8 52. 2012 tax filing for free 3 51. 2012 tax filing for free 7 51. 2012 tax filing for free 2 40 56. 2012 tax filing for free 4 55. 2012 tax filing for free 7 55. 2012 tax filing for free 0 54. 2012 tax filing for free 3 53. 2012 tax filing for free 7 53. 2012 tax filing for free 0 52. 2012 tax filing for free 4 51. 2012 tax filing for free 8 51. 2012 tax filing for free 3 50. 2012 tax filing for free 8 41 56. 2012 tax filing for free 1 55. 2012 tax filing for free 4 54. 2012 tax filing for free 7 54. 2012 tax filing for free 0 53. 2012 tax filing for free 3 52. 2012 tax filing for free 7 52. 2012 tax filing for free 0 51. 2012 tax filing for free 4 50. 2012 tax filing for free 9 50. 2012 tax filing for free 3 42 55. 2012 tax filing for free 9 55. 2012 tax filing for free 2 54. 2012 tax filing for free 4 53. 2012 tax filing for free 7 53. 2012 tax filing for free 0 52. 2012 tax filing for free 3 51. 2012 tax filing for free 7 51. 2012 tax filing for free 1 50. 2012 tax filing for free 4 49. 2012 tax filing for free 9 43 55. 2012 tax filing for free 7 54. 2012 tax filing for free 9 54. 2012 tax filing for free 2 53. 2012 tax filing for free 4 52. 2012 tax filing for free 7 52. 2012 tax filing for free 0 51. 2012 tax filing for free 3 50. 2012 tax filing for free 7 50. 2012 tax filing for free 1 49. 2012 tax filing for free 5 44 55. 2012 tax filing for free 5 54. 2012 tax filing for free 7 53. 2012 tax filing for free 9 53. 2012 tax filing for free 2 52. 2012 tax filing for free 4 51. 2012 tax filing for free 7 51. 2012 tax filing for free 0 50. 2012 tax filing for free 4 49. 2012 tax filing for free 7 49. 2012 tax filing for free 1 45 55. 2012 tax filing for free 3 54. 2012 tax filing for free 5 53. 2012 tax filing for free 7 52. 2012 tax filing for free 9 52. 2012 tax filing for free 2 51. 2012 tax filing for free 5 50. 2012 tax filing for free 7 50. 2012 tax filing for free 0 49. 2012 tax filing for free 4 48. 2012 tax filing for free 7 46 55. 2012 tax filing for free 1 54. 2012 tax filing for free 3 53. 2012 tax filing for free 5 52. 2012 tax filing for free 7 52. 2012 tax filing for free 0 51. 2012 tax filing for free 2 50. 2012 tax filing for free 5 49. 2012 tax filing for free 8 49. 2012 tax filing for free 1 48. 2012 tax filing for free 4 47 55. 2012 tax filing for free 0 54. 2012 tax filing for free 1 53. 2012 tax filing for free 3 52. 2012 tax filing for free 5 51. 2012 tax filing for free 7 51. 2012 tax filing for free 0 50. 2012 tax filing for free 2 49. 2012 tax filing for free 5 48. 2012 tax filing for free 8 48. 2012 tax filing for free 1 48 54. 2012 tax filing for free 8 54. 2012 tax filing for free 0 53. 2012 tax filing for free 2 52. 2012 tax filing for free 3 51. 2012 tax filing for free 5 50. 2012 tax filing for free 8 50. 2012 tax filing for free 0 49. 2012 tax filing for free 2 48. 2012 tax filing for free 5 47. 2012 tax filing for free 8 Appendix C. 2012 tax filing for free (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. 2012 tax filing for free 7 53. 2012 tax filing for free 8 53. 2012 tax filing for free 0 52. 2012 tax filing for free 2 51. 2012 tax filing for free 4 50. 2012 tax filing for free 6 49. 2012 tax filing for free 8 49. 2012 tax filing for free 0 48. 2012 tax filing for free 2 47. 2012 tax filing for free 5 50 54. 2012 tax filing for free 6 53. 2012 tax filing for free 7 52. 2012 tax filing for free 9 52. 2012 tax filing for free 0 51. 2012 tax filing for free 2 50. 2012 tax filing for free 4 49. 2012 tax filing for free 6 48. 2012 tax filing for free 8 48. 2012 tax filing for free 0 47. 2012 tax filing for free 3 51 54. 2012 tax filing for free 5 53. 2012 tax filing for free 6 52. 2012 tax filing for free 7 51. 2012 tax filing for free 9 51. 2012 tax filing for free 0 50. 2012 tax filing for free 2 49. 2012 tax filing for free 4 48. 2012 tax filing for free 6 47. 2012 tax filing for free 8 47. 2012 tax filing for free 0 52 54. 2012 tax filing for free 4 53. 2012 tax filing for free 5 52. 2012 tax filing for free 6 51. 2012 tax filing for free 7 50. 2012 tax filing for free 9 50. 2012 tax filing for free 0 49. 2012 tax filing for free 2 48. 2012 tax filing for free 4 47. 2012 tax filing for free 6 46. 2012 tax filing for free 8 53 54. 2012 tax filing for free 3 53. 2012 tax filing for free 4 52. 2012 tax filing for free 5 51. 2012 tax filing for free 6 50. 2012 tax filing for free 8 49. 2012 tax filing for free 9 49. 2012 tax filing for free 1 48. 2012 tax filing for free 2 47. 2012 tax filing for free 4 46. 2012 tax filing for free 6 54 54. 2012 tax filing for free 2 53. 2012 tax filing for free 3 52. 2012 tax filing for free 4 51. 2012 tax filing for free 5 50. 2012 tax filing for free 6 49. 2012 tax filing for free 8 48. 2012 tax filing for free 9 48. 2012 tax filing for free 1 47. 2012 tax filing for free 2 46. 2012 tax filing for free 4 55 54. 2012 tax filing for free 1 53. 2012 tax filing for free 2 52. 2012 tax filing for free 3 51. 2012 tax filing for free 4 50. 2012 tax filing for free 5 49. 2012 tax filing for free 7 48. 2012 tax filing for free 8 47. 2012 tax filing for free 9 47. 2012 tax filing for free 1 46. 2012 tax filing for free 3 56 54. 2012 tax filing for free 0 53. 2012 tax filing for free 1 52. 2012 tax filing for free 2 51. 2012 tax filing for free 3 50. 2012 tax filing for free 4 49. 2012 tax filing for free 5 48. 2012 tax filing for free 7 47. 2012 tax filing for free 8 47. 2012 tax filing for free 0 46. 2012 tax filing for free 1 57 54. 2012 tax filing for free 0 53. 2012 tax filing for free 0 52. 2012 tax filing for free 1 51. 2012 tax filing for free 2 50. 2012 tax filing for free 3 49. 2012 tax filing for free 4 48. 2012 tax filing for free 6 47. 2012 tax filing for free 7 46. 2012 tax filing for free 8 46. 2012 tax filing for free 0 58 53. 2012 tax filing for free 9 53. 2012 tax filing for free 0 52. 2012 tax filing for free 1 51. 2012 tax filing for free 2 50. 2012 tax filing for free 3 49. 2012 tax filing for free 4 48. 2012 tax filing for free 5 47. 2012 tax filing for free 6 46. 2012 tax filing for free 7 45. 2012 tax filing for free 8 59 53. 2012 tax filing for free 8 52. 2012 tax filing for free 9 52. 2012 tax filing for free 0 51. 2012 tax filing for free 1 50. 2012 tax filing for free 2 49. 2012 tax filing for free 3 48. 2012 tax filing for free 4 47. 2012 tax filing for free 5 46. 2012 tax filing for free 6 45. 2012 tax filing for free 7 60 53. 2012 tax filing for free 8 52. 2012 tax filing for free 9 51. 2012 tax filing for free 9 51. 2012 tax filing for free 0 50. 2012 tax filing for free 1 49. 2012 tax filing for free 2 48. 2012 tax filing for free 3 47. 2012 tax filing for free 4 46. 2012 tax filing for free 5 45. 2012 tax filing for free 6 61 53. 2012 tax filing for free 8 52. 2012 tax filing for free 8 51. 2012 tax filing for free 9 51. 2012 tax filing for free 0 50. 2012 tax filing for free 0 49. 2012 tax filing for free 1 48. 2012 tax filing for free 2 47. 2012 tax filing for free 3 46. 2012 tax filing for free 4 45. 2012 tax filing for free 5 62 53. 2012 tax filing for free 7 52. 2012 tax filing for free 8 51. 2012 tax filing for free 8 50. 2012 tax filing for free 9 50. 2012 tax filing for free 0 49. 2012 tax filing for free 1 48. 2012 tax filing for free 1 47. 2012 tax filing for free 2 46. 2012 tax filing for free 3 45. 2012 tax filing for free 4 63 53. 2012 tax filing for free 7 52. 2012 tax filing for free 7 51. 2012 tax filing for free 8 50. 2012 tax filing for free 9 49. 2012 tax filing for free 9 49. 2012 tax filing for free 0 48. 2012 tax filing for free 1 47. 2012 tax filing for free 2 46. 2012 tax filing for free 3 45. 2012 tax filing for free 3 64 53. 2012 tax filing for free 6 52. 2012 tax filing for free 7 51. 2012 tax filing for free 8 50. 2012 tax filing for free 8 49. 2012 tax filing for free 9 48. 2012 tax filing for free 9 48. 2012 tax filing for free 0 47. 2012 tax filing for free 1 46. 2012 tax filing for free 2 45. 2012 tax filing for free 3 65 53. 2012 tax filing for free 6 52. 2012 tax filing for free 7 51. 2012 tax filing for free 7 50. 2012 tax filing for free 8 49. 2012 tax filing for free 8 48. 2012 tax filing for free 9 48. 2012 tax filing for free 0 47. 2012 tax filing for free 0 46. 2012 tax filing for free 1 45. 2012 tax filing for free 2 66 53. 2012 tax filing for free 6 52. 2012 tax filing for free 6 51. 2012 tax filing for free 7 50. 2012 tax filing for free 7 49. 2012 tax filing for free 8 48. 2012 tax filing for free 9 47. 2012 tax filing for free 9 47. 2012 tax filing for free 0 46. 2012 tax filing for free 1 45. 2012 tax filing for free 1 67 53. 2012 tax filing for free 6 52. 2012 tax filing for free 6 51. 2012 tax filing for free 7 50. 2012 tax filing for free 7 49. 2012 tax filing for free 8 48. 2012 tax filing for free 8 47. 2012 tax filing for free 9 46. 2012 tax filing for free 9 46. 2012 tax filing for free 0 45. 2012 tax filing for free 1 68 53. 2012 tax filing for free 5 52. 2012 tax filing for free 6 51. 2012 tax filing for free 6 50. 2012 tax filing for free 7 49. 2012 tax filing for free 7 48. 2012 tax filing for free 8 47. 2012 tax filing for free 8 46. 2012 tax filing for free 9 46. 2012 tax filing for free 0 45. 2012 tax filing for free 0 69 53. 2012 tax filing for free 5 52. 2012 tax filing for free 6 51. 2012 tax filing for free 6 50. 2012 tax filing for free 6 49. 2012 tax filing for free 7 48. 2012 tax filing for free 7 47. 2012 tax filing for free 8 46. 2012 tax filing for free 9 45. 2012 tax filing for free 9 45. 2012 tax filing for free 0 70 53. 2012 tax filing for free 5 52. 2012 tax filing for free 5 51. 2012 tax filing for free 6 50. 2012 tax filing for free 6 49. 2012 tax filing for free 7 48. 2012 tax filing for free 7 47. 2012 tax filing for free 8 46. 2012 tax filing for free 8 45. 2012 tax filing for free 9 44. 2012 tax filing for free 9 71 53. 2012 tax filing for free 5 52. 2012 tax filing for free 5 51. 2012 tax filing for free 6 50. 2012 tax filing for free 6 49. 2012 tax filing for free 6 48. 2012 tax filing for free 7 47. 2012 tax filing for free 7 46. 2012 tax filing for free 8 45. 2012 tax filing for free 9 44. 2012 tax filing for free 9 72 53. 2012 tax filing for free 5 52. 2012 tax filing for free 5 51. 2012 tax filing for free 5 50. 2012 tax filing for free 6 49. 2012 tax filing for free 6 48. 2012 tax filing for free 7 47. 2012 tax filing for free 7 46. 2012 tax filing for free 8 45. 2012 tax filing for free 8 44. 2012 tax filing for free 9 73 53. 2012 tax filing for free 4 52. 2012 tax filing for free 5 51. 2012 tax filing for free 5 50. 2012 tax filing for free 6 49. 2012 tax filing for free 6 48. 2012 tax filing for free 6 47. 2012 tax filing for free 7 46. 2012 tax filing for free 7 45. 2012 tax filing for free 8 44. 2012 tax filing for free 8 74 53. 2012 tax filing for free 4 52. 2012 tax filing for free 5 51. 2012 tax filing for free 5 50. 2012 tax filing for free 5 49. 2012 tax filing for free 6 48. 2012 tax filing for free 6 47. 2012 tax filing for free 7 46. 2012 tax filing for free 7 45. 2012 tax filing for free 8 44. 2012 tax filing for free 8 75 53. 2012 tax filing for free 4 52. 2012 tax filing for free 5 51. 2012 tax filing for free 5 50. 2012 tax filing for free 5 49. 2012 tax filing for free 6 48. 2012 tax filing for free 6 47. 2012 tax filing for free 7 46. 2012 tax filing for free 7 45. 2012 tax filing for free 7 44. 2012 tax filing for free 8 76 53. 2012 tax filing for free 4 52. 2012 tax filing for free 4 51. 2012 tax filing for free 5 50. 2012 tax filing for free 5 49. 2012 tax filing for free 6 48. 2012 tax filing for free 6 47. 2012 tax filing for free 6 46. 2012 tax filing for free 7 45. 2012 tax filing for free 7 44. 2012 tax filing for free 8 77 53. 2012 tax filing for free 4 52. 2012 tax filing for free 4 51. 2012 tax filing for free 5 50. 2012 tax filing for free 5 49. 2012 tax filing for free 5 48. 2012 tax filing for free 6 47. 2012 tax filing for free 6 46. 2012 tax filing for free 7 45. 2012 tax filing for free 7 44. 2012 tax filing for free 8 78 53. 2012 tax filing for free 4 52. 2012 tax filing for free 4 51. 2012 tax filing for free 5 50. 2012 tax filing for free 5 49. 2012 tax filing for free 5 48. 2012 tax filing for free 6 47. 2012 tax filing for free 6 46. 2012 tax filing for free 6 45. 2012 tax filing for free 7 44. 2012 tax filing for free 7 79 53. 2012 tax filing for free 4 52. 2012 tax filing for free 4 51. 2012 tax filing for free 5 50. 2012 tax filing for free 5 49. 2012 tax filing for free 5 48. 2012 tax filing for free 6 47. 2012 tax filing for free 6 46. 2012 tax filing for free 6 45. 2012 tax filing for free 7 44. 2012 tax filing for free 7 80 53. 2012 tax filing for free 4 52. 2012 tax filing for free 4 51. 2012 tax filing for free 4 50. 2012 tax filing for free 5 49. 2012 tax filing for free 5 48. 2012 tax filing for free 5 47. 2012 tax filing for free 6 46. 2012 tax filing for free 6 45. 2012 tax filing for free 7 44. 2012 tax filing for free 7 81 53. 2012 tax filing for free 4 52. 2012 tax filing for free 4 51. 2012 tax filing for free 4 50. 2012 tax filing for free 5 49. 2012 tax filing for free 5 48. 2012 tax filing for free 5 47. 2012 tax filing for free 6 46. 2012 tax filing for free 6 45. 2012 tax filing for free 7 44. 2012 tax filing for free 7 82 53. 2012 tax filing for free 4 52. 2012 tax filing for free 4 51. 2012 tax filing for free 4 50. 2012 tax filing for free 5 49. 2012 tax filing for free 5 48. 2012 tax filing for free 5 47. 2012 tax filing for free 6 46. 2012 tax filing for free 6 45. 2012 tax filing for free 6 44. 2012 tax filing for free 7 83 53. 2012 tax filing for free 4 52. 2012 tax filing for free 4 51. 2012 tax filing for free 4 50. 2012 tax filing for free 5 49. 2012 tax filing for free 5 48. 2012 tax filing for free 5 47. 2012 tax filing for free 6 46. 2012 tax filing for free 6 45. 2012 tax filing for free 6 44. 2012 tax filing for free 7 84 53. 2012 tax filing for free 4 52. 2012 tax filing for free 4 51. 2012 tax filing for free 4 50. 2012 tax filing for free 5 49. 2012 tax filing for free 5 48. 2012 tax filing for free 5 47. 2012 tax filing for free 6 46. 2012 tax filing for free 6 45. 2012 tax filing for free 6 44. 2012 tax filing for free 7 85 53. 2012 tax filing for free 3 52. 2012 tax filing for free 4 51. 2012 tax filing for free 4 50. 2012 tax filing for free 4 49. 2012 tax filing for free 5 48. 2012 tax filing for free 5 47. 2012 tax filing for free 5 46. 2012 tax filing for free 6 45. 2012 tax filing for free 6 44. 2012 tax filing for free 7 86 53. 2012 tax filing for free 3 52. 2012 tax filing for free 4 51. 2012 tax filing for free 4 50. 2012 tax filing for free 4 49. 2012 tax filing for free 5 48. 2012 tax filing for free 5 47. 2012 tax filing for free 5 46. 2012 tax filing for free 6 45. 2012 tax filing for free 6 44. 2012 tax filing for free 6 87 53. 2012 tax filing for free 3 52. 2012 tax filing for free 4 51. 2012 tax filing for free 4 50. 2012 tax filing for free 4 49. 2012 tax filing for free 5 48. 2012 tax filing for free 5 47. 2012 tax filing for free 5 46. 2012 tax filing for free 6 45. 2012 tax filing for free 6 44. 2012 tax filing for free 6 88 53. 2012 tax filing for free 3 52. 2012 tax filing for free 4 51. 2012 tax filing for free 4 50. 2012 tax filing for free 4 49. 2012 tax filing for free 5 48. 2012 tax filing for free 5 47. 2012 tax filing for free 5 46. 2012 tax filing for free 6 45. 2012 tax filing for free 6 44. 2012 tax filing for free 6 Appendix C. 2012 tax filing for free (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. 2012 tax filing for free 3 52. 2012 tax filing for free 4 51. 2012 tax filing for free 4 50. 2012 tax filing for free 4 49. 2012 tax filing for free 5 48. 2012 tax filing for free 5 47. 2012 tax filing for free 5 46. 2012 tax filing for free 6 45. 2012 tax filing for free 6 44. 2012 tax filing for free 6 90 53. 2012 tax filing for free 3 52. 2012 tax filing for free 4 51. 2012 tax filing for free 4 50. 2012 tax filing for free 4 49. 2012 tax filing for free 5 48. 2012 tax filing for free 5 47. 2012 tax filing for free 5 46. 2012 tax filing for free 6 45. 2012 tax filing for free 6 44. 2012 tax filing for free 6 91 53. 2012 tax filing for free 3 52. 2012 tax filing for free 4 51. 2012 tax filing for free 4 50. 2012 tax filing for free 4 49. 2012 tax filing for free 5 48. 2012 tax filing for free 5 47. 2012 tax filing for free 5 46. 2012 tax filing for free 6 45. 2012 tax filing for free 6 44. 2012 tax filing for free 6 92 53. 2012 tax filing for free 3 52. 2012 tax filing for free 4 51. 2012 tax filing for free 4 50. 2012 tax filing for free 4 49. 2012 tax filing for free 5 48. 2012 tax filing for free 5 47. 2012 tax filing for free 5 46. 2012 tax filing for free 6 45. 2012 tax filing for free 6 44. 2012 tax filing for free 6 93 53. 2012 tax filing for free 3 52. 2012 tax filing for free 4 51. 2012 tax filing for free 4 50. 2012 tax filing for free 4 49. 2012 tax filing for free 5 48. 2012 tax filing for free 5 47. 2012 tax filing for free 5 46. 2012 tax filing for free 6 45. 2012 tax filing for free 6 44. 2012 tax filing for free 6 94 53. 2012 tax filing for free 3 52. 2012 tax filing for free 4 51. 2012 tax filing for free 4 50. 2012 tax filing for free 4 49. 2012 tax filing for free 5 48. 2012 tax filing for free 5 47. 2012 tax filing for free 5 46. 2012 tax filing for free 6 45. 2012 tax filing for free 6 44. 2012 tax filing for free 6 95 53. 2012 tax filing for free 3 52. 2012 tax filing for free 4 51. 2012 tax filing for free 4 50. 2012 tax filing for free 4 49. 2012 tax filing for free 5 48. 2012 tax filing for free 5 47. 2012 tax filing for free 5 46. 2012 tax filing for free 5 45. 2012 tax filing for free 6 44. 2012 tax filing for free 6 96 53. 2012 tax filing for free 3 52. 2012 tax filing for free 4 51. 2012 tax filing for free 4 50. 2012 tax filing for free 4 49. 2012 tax filing for free 5 48. 2012 tax filing for free 5 47. 2012 tax filing for free 5 46. 2012 tax filing for free 5 45. 2012 tax filing for free 6 44. 2012 tax filing for free 6 97 53. 2012 tax filing for free 3 52. 2012 tax filing for free 4 51. 2012 tax filing for free 4 50. 2012 tax filing for free 4 49. 2012 tax filing for free 5 48. 2012 tax filing for free 5 47. 2012 tax filing for free 5 46. 2012 tax filing for free 5 45. 2012 tax filing for free 6 44. 2012 tax filing for free 6 98 53. 2012 tax filing for free 3 52. 2012 tax filing for free 4 51. 2012 tax filing for free 4 50. 2012 tax filing for free 4 49. 2012 tax filing for free 5 48. 2012 tax filing for free 5 47. 2012 tax filing for free 5 46. 2012 tax filing for free 5 45. 2012 tax filing for free 6 44. 2012 tax filing for free 6 99 53. 2012 tax filing for free 3 52. 2012 tax filing for free 4 51. 2012 tax filing for free 4 50. 2012 tax filing for free 4 49. 2012 tax filing for free 5 48. 2012 tax filing for free 5 47. 2012 tax filing for free 5 46. 2012 tax filing for free 5 45. 2012 tax filing for free 6 44. 2012 tax filing for free 6 100 53. 2012 tax filing for free 3 52. 2012 tax filing for free 4 51. 2012 tax filing for free 4 50. 2012 tax filing for free 4 49. 2012 tax filing for free 5 48. 2012 tax filing for free 5 47. 2012 tax filing for free 5 46. 2012 tax filing for free 5 45. 2012 tax filing for free 6 44. 2012 tax filing for free 6 101 53. 2012 tax filing for free 3 52. 2012 tax filing for free 4 51. 2012 tax filing for free 4 50. 2012 tax filing for free 4 49. 2012 tax filing for free 5 48. 2012 tax filing for free 5 47. 2012 tax filing for free 5 46. 2012 tax filing for free 5 45. 2012 tax filing for free 6 44. 2012 tax filing for free 6 102 53. 2012 tax filing for free 3 52. 2012 tax filing for free 4 51. 2012 tax filing for free 4 50. 2012 tax filing for free 4 49. 2012 tax filing for free 5 48. 2012 tax filing for free 5 47. 2012 tax filing for free 5 46. 2012 tax filing for free 5 45. 2012 tax filing for free 6 44. 2012 tax filing for free 6 103 53. 2012 tax filing for free 3 52. 2012 tax filing for free 4 51. 2012 tax filing for free 4 50. 2012 tax filing for free 4 49. 2012 tax filing for free 5 48. 2012 tax filing for free 5 47. 2012 tax filing for free 5 46. 2012 tax filing for free 5 45. 2012 tax filing for free 6 44. 2012 tax filing for free 6 104 53. 2012 tax filing for free 3 52. 2012 tax filing for free 4 51. 2012 tax filing for free 4 50. 2012 tax filing for free 4 49. 2012 tax filing for free 5 48. 2012 tax filing for free 5 47. 2012 tax filing for free 5 46. 2012 tax filing for free 5 45. 2012 tax filing for free 6 44. 2012 tax filing for free 6 105 53. 2012 tax filing for free 3 52. 2012 tax filing for free 4 51. 2012 tax filing for free 4 50. 2012 tax filing for free 4 49. 2012 tax filing for free 4 48. 2012 tax filing for free 5 47. 2012 tax filing for free 5 46. 2012 tax filing for free 5 45. 2012 tax filing for free 6 44. 2012 tax filing for free 6 106 53. 2012 tax filing for free 3 52. 2012 tax filing for free 4 51. 2012 tax filing for free 4 50. 2012 tax filing for free 4 49. 2012 tax filing for free 4 48. 2012 tax filing for free 5 47. 2012 tax filing for free 5 46. 2012 tax filing for free 5 45. 2012 tax filing for free 6 44. 2012 tax filing for free 6 107 53. 2012 tax filing for free 3 52. 2012 tax filing for free 4 51. 2012 tax filing for free 4 50. 2012 tax filing for free 4 49. 2012 tax filing for free 4 48. 2012 tax filing for free 5 47. 2012 tax filing for free 5 46. 2012 tax filing for free 5 45. 2012 tax filing for free 6 44. 2012 tax filing for free 6 108 53. 2012 tax filing for free 3 52. 2012 tax filing for free 4 51. 2012 tax filing for free 4 50. 2012 tax filing for free 4 49. 2012 tax filing for free 4 48. 2012 tax filing for free 5 47. 2012 tax filing for free 5 46. 2012 tax filing for free 5 45. 2012 tax filing for free 6 44. 2012 tax filing for free 6 109 53. 2012 tax filing for free 3 52. 2012 tax filing for free 4 51. 2012 tax filing for free 4 50. 2012 tax filing for free 4 49. 2012 tax filing for free 4 48. 2012 tax filing for free 5 47. 2012 tax filing for free 5 46. 2012 tax filing for free 5 45. 2012 tax filing for free 6 44. 2012 tax filing for free 6 110 53. 2012 tax filing for free 3 52. 2012 tax filing for free 4 51. 2012 tax filing for free 4 50. 2012 tax filing for free 4 49. 2012 tax filing for free 4 48. 2012 tax filing for free 5 47. 2012 tax filing for free 5 46. 2012 tax filing for free 5 45. 2012 tax filing for free 6 44. 2012 tax filing for free 6 111 53. 2012 tax filing for free 3 52. 2012 tax filing for free 4 51. 2012 tax filing for free 4 50. 2012 tax filing for free 4 49. 2012 tax filing for free 4 48. 2012 tax filing for free 5 47. 2012 tax filing for free 5 46. 2012 tax filing for free 5 45. 2012 tax filing for free 6 44. 2012 tax filing for free 6 112 53. 2012 tax filing for free 3 52. 2012 tax filing for free 4 51. 2012 tax filing for free 4 50. 2012 tax filing for free 4 49. 2012 tax filing for free 4 48. 2012 tax filing for free 5 47. 2012 tax filing for free 5 46. 2012 tax filing for free 5 45. 2012 tax filing for free 6 44. 2012 tax filing for free 6 113 53. 2012 tax filing for free 3 52. 2012 tax filing for free 4 51. 2012 tax filing for free 4 50. 2012 tax filing for free 4 49. 2012 tax filing for free 4 48. 2012 tax filing for free 5 47. 2012 tax filing for free 5 46. 2012 tax filing for free 5 45. 2012 tax filing for free 6 44. 2012 tax filing for free 6 114 53. 2012 tax filing for free 3 52. 2012 tax filing for free 4 51. 2012 tax filing for free 4 50. 2012 tax filing for free 4 49. 2012 tax filing for free 4 48. 2012 tax filing for free 5 47. 2012 tax filing for free 5 46. 2012 tax filing for free 5 45. 2012 tax filing for free 6 44. 2012 tax filing for free 6 115+ 53. 2012 tax filing for free 3 52. 2012 tax filing for free 4 51. 2012 tax filing for free 4 50. 2012 tax filing for free 4 49. 2012 tax filing for free 4 48. 2012 tax filing for free 5 47. 2012 tax filing for free 5 46. 2012 tax filing for free 5 45. 2012 tax filing for free 6 44. 2012 tax filing for free 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. 2012 tax filing for free 2 49. 2012 tax filing for free 8 49. 2012 tax filing for free 3 48. 2012 tax filing for free 9 48. 2012 tax filing for free 5 48. 2012 tax filing for free 1 47. 2012 tax filing for free 7 47. 2012 tax filing for free 4 47. 2012 tax filing for free 1 46. 2012 tax filing for free 8 41 49. 2012 tax filing for free 8 49. 2012 tax filing for free 3 48. 2012 tax filing for free 8 48. 2012 tax filing for free 3 47. 2012 tax filing for free 9 47. 2012 tax filing for free 5 47. 2012 tax filing for free 1 46. 2012 tax filing for free 7 46. 2012 tax filing for free 4 46. 2012 tax filing for free 1 42 49. 2012 tax filing for free 3 48. 2012 tax filing for free 8 48. 2012 tax filing for free 3 47. 2012 tax filing for free 8 47. 2012 tax filing for free 3 46. 2012 tax filing for free 9 46. 2012 tax filing for free 5 46. 2012 tax filing for free 1 45. 2012 tax filing for free 8 45. 2012 tax filing for free 4 43 48. 2012 tax filing for free 9 48. 2012 tax filing for free 3 47. 2012 tax filing for free 8 47. 2012 tax filing for free 3 46. 2012 tax filing for free 8 46. 2012 tax filing for free 3 45. 2012 tax filing for free 9 45. 2012 tax filing for free 5 45. 2012 tax filing for free 1 44. 2012 tax filing for free 8 44 48. 2012 tax filing for free 5 47. 2012 tax filing for free 9 47. 2012 tax filing for free 3 46. 2012 tax filing for free 8 46. 2012 tax filing for free 3 45. 2012 tax filing for free 8 45. 2012 tax filing for free 4 44. 2012 tax filing for free 9 44. 2012 tax filing for free 5 44. 2012 tax filing for free 2 45 48. 2012 tax filing for free 1 47. 2012 tax filing for free 5 46. 2012 tax filing for free 9 46. 2012 tax filing for free 3 45. 2012 tax filing for free 8 45. 2012 tax filing for free 3 44. 2012 tax filing for free 8 44. 2012 tax filing for free 4 44. 2012 tax filing for free 0 43. 2012 tax filing for free 6 46 47. 2012 tax filing for free 7 47. 2012 tax filing for free 1 46. 2012 tax filing for free 5 45. 2012 tax filing for free 9 45. 2012 tax filing for free 4 44. 2012 tax filing for free 8 44. 2012 tax filing for free 3 43. 2012 tax filing for free 9 43. 2012 tax filing for free 4 43. 2012 tax filing for free 0 47 47. 2012 tax filing for free 4 46. 2012 tax filing for free 7 46. 2012 tax filing for free 1 45. 2012 tax filing for free 5 44. 2012 tax filing for free 9 44. 2012 tax filing for free 4 43. 2012 tax filing for free 9 43. 2012 tax filing for free 4 42. 2012 tax filing for free 9 42. 2012 tax filing for free 4 Appendix C. 2012 tax filing for free (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. 2012 tax filing for free 1 46. 2012 tax filing for free 4 45. 2012 tax filing for free 8 45. 2012 tax filing for free 1 44. 2012 tax filing for free 5 44. 2012 tax filing for free 0 43. 2012 tax filing for free 4 42. 2012 tax filing for free 9 42. 2012 tax filing for free 4 41. 2012 tax filing for free 9 49 46. 2012 tax filing for free 8 46. 2012 tax filing for free 1 45. 2012 tax filing for free 4 44. 2012 tax filing for free 8 44. 2012 tax filing for free 2 43. 2012 tax filing for free 6 43. 2012 tax filing for free 0 42. 2012 tax filing for free 4 41. 2012 tax filing for free 9 41. 2012 tax filing for free 4 50 46. 2012 tax filing for free 5 45. 2012 tax filing for free 8 45. 2012 tax filing for free 1 44. 2012 tax filing for free 4 43. 2012 tax filing for free 8 43. 2012 tax filing for free 2 42. 2012 tax filing for free 6 42. 2012 tax filing for free 0 41. 2012 tax filing for free 5 40. 2012 tax filing for free 9 51 46. 2012 tax filing for free 3 45. 2012 tax filing for free 5 44. 2012 tax filing for free 8 44. 2012 tax filing for free 1 43. 2012 tax filing for free 5 42. 2012 tax filing for free 8 42. 2012 tax filing for free 2 41. 2012 tax filing for free 6 41. 2012 tax filing for free 0 40. 2012 tax filing for free 5 52 46. 2012 tax filing for free 0 45. 2012 tax filing for free 3 44. 2012 tax filing for free 6 43. 2012 tax filing for free 8 43. 2012 tax filing for free 2 42. 2012 tax filing for free 5 41. 2012 tax filing for free 8 41. 2012 tax filing for free 2 40. 2012 tax filing for free 6 40. 2012 tax filing for free 1 53 45. 2012 tax filing for free 8 45. 2012 tax filing for free 1 44. 2012 tax filing for free 3 43. 2012 tax filing for free 6 42. 2012 tax filing for free 9 42. 2012 tax filing for free 2 41. 2012 tax filing for free 5 40. 2012 tax filing for free 9 40. 2012 tax filing for free 3 39. 2012 tax filing for free 7 54 45. 2012 tax filing for free 6 44. 2012 tax filing for free 8 44. 2012 tax filing for free 1 43. 2012 tax filing for free 3 42. 2012 tax filing for free 6 41. 2012 tax filing for free 9 41. 2012 tax filing for free 2 40. 2012 tax filing for free 5 39. 2012 tax filing for free 9 39. 2012 tax filing for free 3 55 45. 2012 tax filing for free 5 44. 2012 tax filing for free 7 43. 2012 tax filing for free 9 43. 2012 tax filing for free 1 42. 2012 tax filing for free 4 41. 2012 tax filing for free 6 40. 2012 tax filing for free 9 40. 2012 tax filing for free 2 39. 2012 tax filing for free 6 38. 2012 tax filing for free 9 56 45. 2012 tax filing for free 3 44. 2012 tax filing for free 5 43. 2012 tax filing for free 7 42. 2012 tax filing for free 9 42. 2012 tax filing for free 1 41. 2012 tax filing for free 4 40. 2012 tax filing for free 7 40. 2012 tax filing for free 0 39. 2012 tax filing for free 3 38. 2012 tax filing for free 6 57 45. 2012 tax filing for free 1 44. 2012 tax filing for free 3 43. 2012 tax filing for free 5 42. 2012 tax filing for free 7 41. 2012 tax filing for free 9 41. 2012 tax filing for free 2 40. 2012 tax filing for free 4 39. 2012 tax filing for free 7 39. 2012 tax filing for free 0 38. 2012 tax filing for free 3 58 45. 2012 tax filing for free 0 44. 2012 tax filing for free 2 43. 2012 tax filing for free 3 42. 2012 tax filing for free 5 41. 2012 tax filing for free 7 40. 2012 tax filing for free 9 40. 2012 tax filing for free 2 39. 2012 tax filing for free 4 38. 2012 tax filing for free 7 38. 2012 tax filing for free 0 59 44. 2012 tax filing for free 9 44. 2012 tax filing for free 0 43. 2012 tax filing for free 2 42. 2012 tax filing for free 4 41. 2012 tax filing for free 5 40. 2012 tax filing for free 7 40. 2012 tax filing for free 0 39. 2012 tax filing for free 2 38. 2012 tax filing for free 5 37. 2012 tax filing for free 8 60 44. 2012 tax filing for free 7 43. 2012 tax filing for free 9 43. 2012 tax filing for free 0 42. 2012 tax filing for free 2 41. 2012 tax filing for free 4 40. 2012 tax filing for free 6 39. 2012 tax filing for free 8 39. 2012 tax filing for free 0 38. 2012 tax filing for free 2 37. 2012 tax filing for free 5 61 44. 2012 tax filing for free 6 43. 2012 tax filing for free 8 42. 2012 tax filing for free 9 42. 2012 tax filing for free 1 41. 2012 tax filing for free 2 40. 2012 tax filing for free 4 39. 2012 tax filing for free 6 38. 2012 tax filing for free 8 38. 2012 tax filing for free 0 37. 2012 tax filing for free 3 62 44. 2012 tax filing for free 5 43. 2012 tax filing for free 7 42. 2012 tax filing for free 8 41. 2012 tax filing for free 9 41. 2012 tax filing for free 1 40. 2012 tax filing for free 3 39. 2012 tax filing for free 4 38. 2012 tax filing for free 6 37. 2012 tax filing for free 8 37. 2012 tax filing for free 1 63 44. 2012 tax filing for free 5 43. 2012 tax filing for free 6 42. 2012 tax filing for free 7 41. 2012 tax filing for free 8 41. 2012 tax filing for free 0 40. 2012 tax filing for free 1 39. 2012 tax filing for free 3 38. 2012 tax filing for free 5 37. 2012 tax filing for free 7 36. 2012 tax filing for free 9 64 44. 2012 tax filing for free 4 43. 2012 tax filing for free 5 42. 2012 tax filing for free 6 41. 2012 tax filing for free 7 40. 2012 tax filing for free 8 40. 2012 tax filing for free 0 39. 2012 tax filing for free 2 38. 2012 tax filing for free 3 37. 2012 tax filing for free 5 36. 2012 tax filing for free 7 65 44. 2012 tax filing for free 3 43. 2012 tax filing for free 4 42. 2012 tax filing for free 5 41. 2012 tax filing for free 6 40. 2012 tax filing for free 7 39. 2012 tax filing for free 9 39. 2012 tax filing for free 0 38. 2012 tax filing for free 2 37. 2012 tax filing for free 4 36. 2012 tax filing for free 6 66 44. 2012 tax filing for free 2 43. 2012 tax filing for free 3 42. 2012 tax filing for free 4 41. 2012 tax filing for free 5 40. 2012 tax filing for free 6 39. 2012 tax filing for free 8 38. 2012 tax filing for free 9 38. 2012 tax filing for free 1 37. 2012 tax filing for free 2 36. 2012 tax filing for free 4 67 44. 2012 tax filing for free 2 43. 2012 tax filing for free 3 42. 2012 tax filing for free 3 41. 2012 tax filing for free 4 40. 2012 tax filing for free 6 39. 2012 tax filing for free 7 38. 2012 tax filing for free 8 38. 2012 tax filing for free 0 37. 2012 tax filing for free 1 36. 2012 tax filing for free 3 68 44. 2012 tax filing for free 1 43. 2012 tax filing for free 2 42. 2012 tax filing for free 3 41. 2012 tax filing for free 4 40. 2012 tax filing for free 5 39. 2012 tax filing for free 6 38. 2012 tax filing for free 7 37. 2012 tax filing for free 9 37. 2012 tax filing for free 0 36. 2012 tax filing for free 2 69 44. 2012 tax filing for free 1 43. 2012 tax filing for free 1 42. 2012 tax filing for free 2 41. 2012 tax filing for free 3 40. 2012 tax filing for free 4 39. 2012 tax filing for free 5 38. 2012 tax filing for free 6 37. 2012 tax filing for free 8 36. 2012 tax filing for free 9 36. 2012 tax filing for free 0 70 44. 2012 tax filing for free 0 43. 2012 tax filing for free 1 42. 2012 tax filing for free 2 41. 2012 tax filing for free 3 40. 2012 tax filing for free 3 39. 2012 tax filing for free 4 38. 2012 tax filing for free 6 37. 2012 tax filing for free 7 36. 2012 tax filing for free 8 35. 2012 tax filing for free 9 71 44. 2012 tax filing for free 0 43. 2012 tax filing for free 0 42. 2012 tax filing for free 1 41. 2012 tax filing for free 2 40. 2012 tax filing for free 3 39. 2012 tax filing for free 4 38. 2012 tax filing for free 5 37. 2012 tax filing for free 6 36. 2012 tax filing for free 7 35. 2012 tax filing for free 9 72 43. 2012 tax filing for free 9 43. 2012 tax filing for free 0 42. 2012 tax filing for free 1 41. 2012 tax filing for free 1 40. 2012 tax filing for free 2 39. 2012 tax filing for free 3 38. 2012 tax filing for free 4 37. 2012 tax filing for free 5 36. 2012 tax filing for free 6 35. 2012 tax filing for free 8 73 43. 2012 tax filing for free 9 43. 2012 tax filing for free 0 42. 2012 tax filing for free 0 41. 2012 tax filing for free 1 40. 2012 tax filing for free 2 39. 2012 tax filing for free 3 38. 2012 tax filing for free 4 37. 2012 tax filing for free 5 36. 2012 tax filing for free 6 35. 2012 tax filing for free 7 74 43. 2012 tax filing for free 9 42. 2012 tax filing for free 9 42. 2012 tax filing for free 0 41. 2012 tax filing for free 1 40. 2012 tax filing for free 1 39. 2012 tax filing for free 2 38. 2012 tax filing for free 3 37. 2012 tax filing for free 4 36. 2012 tax filing for free 5 35. 2012 tax filing for free 6 75 43. 2012 tax filing for free 8 42. 2012 tax filing for free 9 42. 2012 tax filing for free 0 41. 2012 tax filing for free 0 40. 2012 tax filing for free 1 39. 2012 tax filing for free 2 38. 2012 tax filing for free 3 37. 2012 tax filing for free 4 36. 2012 tax filing for free 5 35. 2012 tax filing for free 6 76 43. 2012 tax filing for free 8 42. 2012 tax filing for free 9 41. 2012 tax filing for free 9 41. 2012 tax filing for free 0 40. 2012 tax filing for free 1 39. 2012 tax filing for free 1 38. 2012 tax filing for free 2 37. 2012 tax filing for free 3 36. 2012 tax filing for free 4 35. 2012 tax filing for free 5 77 43. 2012 tax filing for free 8 42. 2012 tax filing for free 9 41. 2012 tax filing for free 9 41. 2012 tax filing for free 0 40. 2012 tax filing for free 0 39. 2012 tax filing for free 1 38. 2012 tax filing for free 2 37. 2012 tax filing for free 3 36. 2012 tax filing for free 4 35. 2012 tax filing for free 5 78 43. 2012 tax filing for free 8 42. 2012 tax filing for free 8 41. 2012 tax filing for free 9 40. 2012 tax filing for free 9 40. 2012 tax filing for free 0 39. 2012 tax filing for free 1 38. 2012 tax filing for free 2 37. 2012 tax filing for free 2 36. 2012 tax filing for free 3 35. 2012 tax filing for free 4 79 43. 2012 tax filing for free 8 42. 2012 tax filing for free 8 41. 2012 tax filing for free 9 40. 2012 tax filing for free 9 40. 2012 tax filing for free 0 39. 2012 tax filing for free 1 38. 2012 tax filing for free 1 37. 2012 tax filing for free 2 36. 2012 tax filing for free 3 35. 2012 tax filing for free 4 80 43. 2012 tax filing for free 7 42. 2012 tax filing for free 8 41. 2012 tax filing for free 8 40. 2012 tax filing for free 9 40. 2012 tax filing for free 0 39. 2012 tax filing for free 0 38. 2012 tax filing for free 1 37. 2012 tax filing for free 2 36. 2012 tax filing for free 3 35. 2012 tax filing for free 4 81 43. 2012 tax filing for free 7 42. 2012 tax filing for free 8 41. 2012 tax filing for free 8 40. 2012 tax filing for free 9 39. 2012 tax filing for free 9 39. 2012 tax filing for free 0 38. 2012 tax filing for free 1 37. 2012 tax filing for free 2 36. 2012 tax filing for free 2 35. 2012 tax filing for free 3 82 43. 2012 tax filing for free 7 42. 2012 tax filing for free 8 41. 2012 tax filing for free 8 40. 2012 tax filing for free 9 39. 2012 tax filing for free 9 39. 2012 tax filing for free 0 38. 2012 tax filing for free 1 37. 2012 tax filing for free 1 36. 2012 tax filing for free 2 35. 2012 tax filing for free 3 83 43. 2012 tax filing for free 7 42. 2012 tax filing for free 8 41. 2012 tax filing for free 8 40. 2012 tax filing for free 9 39. 2012 tax filing for free 9 39. 2012 tax filing for free 0 38. 2012 tax filing for free 0 37. 2012 tax filing for free 1 36. 2012 tax filing for free 2 35. 2012 tax filing for free 3 84 43. 2012 tax filing for free 7 42. 2012 tax filing for free 7 41. 2012 tax filing for free 8 40. 2012 tax filing for free 8 39. 2012 tax filing for free 9 39. 2012 tax filing for free 0 38. 2012 tax filing for free 0 37. 2012 tax filing for free 1 36. 2012 tax filing for free 2 35. 2012 tax filing for free 3 85 43. 2012 tax filing for free 7 42. 2012 tax filing for free 7 41. 2012 tax filing for free 8 40. 2012 tax filing for free 8 39. 2012 tax filing for free 9 38. 2012 tax filing for free 9 38. 2012 tax filing for free 0 37. 2012 tax filing for free 1 36. 2012 tax filing for free 2 35. 2012 tax filing for free 2 86 43. 2012 tax filing for free 7 42. 2012 tax filing for free 7 41. 2012 tax filing for free 8 40. 2012 tax filing for free 8 39. 2012 tax filing for free 9 38. 2012 tax filing for free 9 38. 2012 tax filing for free 0 37. 2012 tax filing for free 1 36. 2012 tax filing for free 1 35. 2012 tax filing for free 2 87 43. 2012 tax filing for free 7 42. 2012 tax filing for free 7 41. 2012 tax filing for free 8 40. 2012 tax filing for free 8 39. 2012 tax filing for free 9 38. 2012 tax filing for free 9 38. 2012 tax filing for free 0 37. 2012 tax filing for free 0 36. 2012 tax filing for free 1 35. 2012 tax filing for free 2 Appendix C. 2012 tax filing for free (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. 2012 tax filing for free 7 42. 2012 tax filing for free 7 41. 2012 tax filing for free 8 40. 2012 tax filing for free 8 39. 2012 tax filing for free 9 38. 2012 tax filing for free 9 38. 2012 tax filing for free 0 37. 2012 tax filing for free 0 36. 2012 tax filing for free 1 35. 2012 tax filing for free 2 89 43. 2012 tax filing for free 7 42. 2012 tax filing for free 7 41. 2012 tax filing for free 7 40. 2012 tax filing for free 8 39. 2012 tax filing for free 8 38. 2012 tax filing for free 9 38. 2012 tax filing for free 0 37. 2012 tax filing for free 0 36. 2012 tax filing for free 1 35. 2012 tax filing for free 2 90 43. 2012 tax filing for free 7 42. 2012 tax filing for free 7 41. 2012 tax filing for free 7 40. 2012 tax filing for free 8 39. 2012 tax filing for free 8 38. 2012 tax filing for free 9 38. 2012 tax filing for free 0 37. 2012 tax filing for free 0 36. 2012 tax filing for free 1 35. 2012 tax filing for free 2 91 43. 2012 tax filing for free 7 42. 2012 tax filing for free 7 41. 2012 tax filing for free 7 40. 2012 tax filing for free 8 39. 2012 tax filing for free 8 38. 2012 tax filing for free 9 37. 2012 tax filing for free 9 37. 2012 tax filing for free 0 36. 2012 tax filing for free 1 35. 2012 tax filing for free 2 92 43. 2012 tax filing for free 7 42. 2012 tax filing for free 7 41. 2012 tax filing for free 7 40. 2012 tax filing for free 8 39. 2012 tax filing for free 8 38. 2012 tax filing for free 9 37. 2012 tax filing for free 9 37. 2012 tax filing for free 0 36. 2012 tax filing for free 1 35. 2012 tax filing for free 1 93 43. 2012 tax filing for free 7 42. 2012 tax filing for free 7 41. 2012 tax filing for free 7 40. 2012 tax filing for free 8 39. 2012 tax filing for free 8 38. 2012 tax filing for free 9 37. 2012 tax filing for free 9 37. 2012 tax filing for free 0 36. 2012 tax filing for free 1 35. 2012 tax filing for free 1 94 43. 2012 tax filing for free 7 42. 2012 tax filing for free 7 41. 2012 tax filing for free 7 40. 2012 tax filing for free 8 39. 2012 tax filing for free 8 38. 2012 tax filing for free 9 37. 2012 tax filing for free 9 37. 2012 tax filing for free 0 36. 2012 tax filing for free 1 35. 2012 tax filing for free 1 95 43. 2012 tax filing for free 6 42. 2012 tax filing for free 7 41. 2012 tax filing for free 7 40. 2012 tax filing for free 8 39. 2012 tax filing for free 8 38. 2012 tax filing for free 9 37. 2012 tax filing for free 9 37. 2012 tax filing for free 0 36. 2012 tax filing for free 1 35. 2012 tax filing for free 1 96 43. 2012 tax filing for free 6 42. 2012 tax filing for free 7 41. 2012 tax filing for free 7 40. 2012 tax filing for free 8 39. 2012 tax filing for free 8 38. 2012 tax filing for free 9 37. 2012 tax filing for free 9 37. 2012 tax filing for free 0 36. 2012 tax filing for free 1 35. 2012 tax filing for free 1 97 43. 2012 tax filing for free 6 42. 2012 tax filing for free 7 41. 2012 tax filing for free 7 40. 2012 tax filing for free 8 39. 2012 tax filing for free 8 38. 2012 tax filing for free 9 37. 2012 tax filing for free 9 37. 2012 tax filing for free 0 36. 2012 tax filing for free 1 35. 2012 tax filing for free 1 98 43. 2012 tax filing for free 6 42. 2012 tax filing for free 7 41. 2012 tax filing for free 7 40. 2012 tax filing for free 8 39. 2012 tax filing for free 8 38. 2012 tax filing for free 9 37. 2012 tax filing for free 9 37. 2012 tax filing for free 0 36. 2012 tax filing for free 0 35. 2012 tax filing for free 1 99 43. 2012 tax filing for free 6 42. 2012 tax filing for free 7 41. 2012 tax filing for free 7 40. 2012 tax filing for free 8 39. 2012 tax filing for free 8 38. 2012 tax filing for free 9 37. 2012 tax filing for free 9 37. 2012 tax filing for free 0 36. 2012 tax filing for free 0 35. 2012 tax filing for free 1 100 43. 2012 tax filing for free 6 42. 2012 tax filing for free 7 41. 2012 tax filing for free 7 40. 2012 tax filing for free 8 39. 2012 tax filing for free 8 38. 2012 tax filing for free 9 37. 2012 tax filing for free 9 37. 2012 tax filing for free 0 36. 2012 tax filing for free 0 35. 2012 tax filing for free 1 101 43. 2012 tax filing for free 6 42. 2012 tax filing for free 7 41. 2012 tax filing for free 7 40. 2012 tax filing for free 8 39. 2012 tax filing for free 8 38. 2012 tax filing for free 9 37. 2012 tax filing for free 9 37. 2012 tax filing for free 0 36. 2012 tax filing for free 0 35. 2012 tax filing for free 1 102 43. 2012 tax filing for free 6 42. 2012 tax filing for free 7 41. 2012 tax filing for free 7 40. 2012 tax filing for free 8 39. 2012 tax filing for free 8 38. 2012 tax filing for free 9 37. 2012 tax filing for free 9 37. 2012 tax filing for free 0 36. 2012 tax filing for free 0 35. 2012 tax filing for free 1 103 43. 2012 tax filing for free 6 42. 2012 tax filing for free 7 41. 2012 tax filing for free 7 40. 2012 tax filing for free 8 39. 2012 tax filing for free 8 38. 2012 tax filing for free 9 37. 2012 tax filing for free 9 37. 2012 tax filing for free 0 36. 2012 tax filing for free 0 35. 2012 tax filing for free 1 104 43. 2012 tax filing for free 6 42. 2012 tax filing for free 7 41. 2012 tax filing for free 7 40. 2012 tax filing for free 8 39. 2012 tax filing for free 8 38. 2012 tax filing for free 8 37. 2012 tax filing for free 9 37. 2012 tax filing for free 0 36. 2012 tax filing for free 0 35. 2012 tax filing for free 1 105 43. 2012 tax filing for free 6 42. 2012 tax filing for free 7 41. 2012 tax filing for free 7 40. 2012 tax filing for free 8 39. 2012 tax filing for free 8 38. 2012 tax filing for free 8 37. 2012 tax filing for free 9 37. 2012 tax filing for free 0 36. 2012 tax filing for free 0 35. 2012 tax filing for free 1 106 43. 2012 tax filing for free 6 42. 2012 tax filing for free 7 41. 2012 tax filing for free 7 40. 2012 tax filing for free 8 39. 2012 tax filing for free 8 38. 2012 tax filing for free 8 37. 2012 tax filing for free 9 37. 2012 tax filing for free 0 36. 2012 tax filing for free 0 35. 2012 tax filing for free 1 107 43. 2012 tax filing for free 6 42. 2012 tax filing for free 7 41. 2012 tax filing for free 7 40. 2012 tax filing for free 8 39. 2012 tax filing for free 8 38. 2012 tax filing for free 8 37. 2012 tax filing for free 9 37. 2012 tax filing for free 0 36. 2012 tax filing for free 0 35. 2012 tax filing for free 1 108 43. 2012 tax filing for free 6 42. 2012 tax filing for free 7 41. 2012 tax filing for free 7 40. 2012 tax filing for free 8 39. 2012 tax filing for free 8 38. 2012 tax filing for free 8 37. 2012 tax filing for free 9 37. 2012 tax filing for free 0 36. 2012 tax filing for free 0 35. 2012 tax filing for free 1 109 43. 2012 tax filing for free 6 42. 2012 tax filing for free 7 41. 2012 tax filing for free 7 40. 2012 tax filing for free 7 39. 2012 tax filing for free 8 38. 2012 tax filing for free 8 37. 2012 tax filing for free 9 37. 2012 tax filing for free 0 36. 2012 tax filing for free 0 35. 2012 tax filing for free 1 110 43. 2012 tax filing for free 6 42. 2012 tax filing for free 7 41. 2012 tax filing for free 7 40. 2012 tax filing for free 7 39. 2012 tax filing for free 8 38. 2012 tax filing for free 8 37. 2012 tax filing for free 9 37. 2012 tax filing for free 0 36. 2012 tax filing for free 0 35. 2012 tax filing for free 1 111 43. 2012 tax filing for free 6 42. 2012 tax filing for free 7 41. 2012 tax filing for free 7 40. 2012 tax filing for free 7 39. 2012 tax filing for free 8 38. 2012 tax filing for free 8 37. 2012 tax filing for free 9 37. 2012 tax filing for free 0 36. 2012 tax filing for free 0 35. 2012 tax filing for free 1 112 43. 2012 tax filing for free 6 42. 2012 tax filing for free 7 41. 2012 tax filing for free 7 40. 2012 tax filing for free 7 39. 2012 tax filing for free 8 38. 2012 tax filing for free 8 37. 2012 tax filing for free 9 37. 2012 tax filing for free 0 36. 2012 tax filing for free 0 35. 2012 tax filing for free 1 113 43. 2012 tax filing for free 6 42. 2012 tax filing for free 7 41. 2012 tax filing for free 7 40. 2012 tax filing for free 7 39. 2012 tax filing for free 8 38. 2012 tax filing for free 8 37. 2012 tax filing for free 9 37. 2012 tax filing for free 0 36. 2012 tax filing for free 0 35. 2012 tax filing for free 1 114 43. 2012 tax filing for free 6 42. 2012 tax filing for free 7 41. 2012 tax filing for free 7 40. 2012 tax filing for free 7 39. 2012 tax filing for free 8 38. 2012 tax filing for free 8 37. 2012 tax filing for free 9 37. 2012 tax filing for free 0 36. 2012 tax filing for free 0 35. 2012 tax filing for free 1 115+ 43. 2012 tax filing for free 6 42. 2012 tax filing for free 7 41. 2012 tax filing for free 7 40. 2012 tax filing for free 7 39. 2012 tax filing for free 8 38. 2012 tax filing for free 8 37. 2012 tax filing for free 9 37. 2012 tax filing for free 0 36. 2012 tax filing for free 0 35. 2012 tax filing for free 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. 2012 tax filing for free 4 40. 2012 tax filing for free 0 39. 2012 tax filing for free 5 39. 2012 tax filing for free 1 38. 2012 tax filing for free 7 38. 2012 tax filing for free 3 38. 2012 tax filing for free 0 37. 2012 tax filing for free 6 37. 2012 tax filing for free 3 37. 2012 tax filing for free 1 51 40. 2012 tax filing for free 0 39. 2012 tax filing for free 5 39. 2012 tax filing for free 0 38. 2012 tax filing for free 5 38. 2012 tax filing for free 1 37. 2012 tax filing for free 7 37. 2012 tax filing for free 4 37. 2012 tax filing for free 0 36. 2012 tax filing for free 7 36. 2012 tax filing for free 4 52 39. 2012 tax filing for free 5 39. 2012 tax filing for free 0 38. 2012 tax filing for free 5 38. 2012 tax filing for free 0 37. 2012 tax filing for free 6 37. 2012 tax filing for free 2 36. 2012 tax filing for free 8 36. 2012 tax filing for free 4 36. 2012 tax filing for free 0 35. 2012 tax filing for free 7 53 39. 2012 tax filing for free 1 38. 2012 tax filing for free 5 38. 2012 tax filing for free 0 37. 2012 tax filing for free 5 37. 2012 tax filing for free 1 36. 2012 tax filing for free 6 36. 2012 tax filing for free 2 35. 2012 tax filing for free 8 35. 2012 tax filing for free 4 35. 2012 tax filing for free 1 54 38. 2012 tax filing for free 7 38. 2012 tax filing for free 1 37. 2012 tax filing for free 6 37. 2012 tax filing for free 1 36. 2012 tax filing for free 6 36. 2012 tax filing for free 1 35. 2012 tax filing for free 7 35. 2012 tax filing for free 2 34. 2012 tax filing for free 8 34. 2012 tax filing for free 5 55 38. 2012 tax filing for free 3 37. 2012 tax filing for free 7 37. 2012 tax filing for free 2 36. 2012 tax filing for free 6 36. 2012 tax filing for free 1 35. 2012 tax filing for free 6 35. 2012 tax filing for free 1 34. 2012 tax filing for free 7 34. 2012 tax filing for free 3 33. 2012 tax filing for free 9 56 38. 2012 tax filing for free 0 37. 2012 tax filing for free 4 36. 2012 tax filing for free 8 36. 2012 tax filing for free 2 35. 2012 tax filing for free 7 35. 2012 tax filing for free 1 34. 2012 tax filing for free 7 34. 2012 tax filing for free 2 33. 2012 tax filing for free 7 33. 2012 tax filing for free 3 Appendix C. 2012 tax filing for free (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. 2012 tax filing for free 6 37. 2012 tax filing for free 0 36. 2012 tax filing for free 4 35. 2012 tax filing for free 8 35. 2012 tax filing for free 2 34. 2012 tax filing for free 7 34. 2012 tax filing for free 2 33. 2012 tax filing for free 7 33. 2012 tax filing for free 2 32. 2012 tax filing for free 8 58 37. 2012 tax filing for free 3 36. 2012 tax filing for free 7 36. 2012 tax filing for free 0 35. 2012 tax filing for free 4 34. 2012 tax filing for free 8 34. 2012 tax filing for free 3 33. 2012 tax filing for free 7 33. 2012 tax filing for free 2 32. 2012 tax filing for free 8 32. 2012 tax filing for free 3 59 37. 2012 tax filing for free 1 36. 2012 tax filing for free 4 35. 2012 tax filing for free 7 35. 2012 tax filing for free 1 34. 2012 tax filing for free 5 33. 2012 tax filing for free 9 33. 2012 tax filing for free 3 32. 2012 tax filing for free 8 32. 2012 tax filing for free 3 31. 2012 tax filing for free 8 60 36. 2012 tax filing for free 8 36. 2012 tax filing for free 1 35. 2012 tax filing for free 4 34. 2012 tax filing for free 8 34. 2012 tax filing for free 1 33. 2012 tax filing for free 5 32. 2012 tax filing for free 9 32. 2012 tax filing for free 4 31. 2012 tax filing for free 9 31. 2012 tax filing for free 3 61 36. 2012 tax filing for free 6 35. 2012 tax filing for free 8 35. 2012 tax filing for free 1 34. 2012 tax filing for free 5 33. 2012 tax filing for free 8 33. 2012 tax filing for free 2 32. 2012 tax filing for free 6 32. 2012 tax filing for free 0 31. 2012 tax filing for free 4 30. 2012 tax filing for free 9 62 36. 2012 tax filing for free 3 35. 2012 tax filing for free 6 34. 2012 tax filing for free 9 34. 2012 tax filing for free 2 33. 2012 tax filing for free 5 32. 2012 tax filing for free 9 32. 2012 tax filing for free 2 31. 2012 tax filing for free 6 31. 2012 tax filing for free 1 30. 2012 tax filing for free 5 63 36. 2012 tax filing for free 1 35. 2012 tax filing for free 4 34. 2012 tax filing for free 6 33. 2012 tax filing for free 9 33. 2012 tax filing for free 2 32. 2012 tax filing for free 6 31. 2012 tax filing for free 9 31. 2012 tax filing for free 3 30. 2012 tax filing for free 7 30. 2012 tax filing for free 1 64 35. 2012 tax filing for free 9 35. 2012 tax filing for free 2 34. 2012 tax filing for free 4 33. 2012 tax filing for free 7 33. 2012 tax filing for free 0 32. 2012 tax filing for free 3 31. 2012 tax filing for free 6 31. 2012 tax filing for free 0 30. 2012 tax filing for free 4 29. 2012 tax filing for free 8 65 35. 2012 tax filing for free 8 35. 2012 tax filing for free 0 34. 2012 tax filing for free 2 33. 2012 tax filing for free 5 32. 2012 tax filing for free 7 32. 2012 tax filing for free 0 31. 2012 tax filing for free 4 30. 2012 tax filing for free 7 30. 2012 tax filing for free 0 29. 2012 tax filing for free 4 66 35. 2012 tax filing for free 6 34. 2012 tax filing for free 8 34. 2012 tax filing for free 0 33. 2012 tax filing for free 3 32. 2012 tax filing for free 5 31. 2012 tax filing for free 8 31. 2012 tax filing for free 1 30. 2012 tax filing for free 4 29. 2012 tax filing for free 8 29. 2012 tax filing for free 1 67 35. 2012 tax filing for free 5 34. 2012 tax filing for free 7 33. 2012 tax filing for free 9 33. 2012 tax filing for free 1 32. 2012 tax filing for free 3 31. 2012 tax filing for free 6 30. 2012 tax filing for free 9 30. 2012 tax filing for free 2 29. 2012 tax filing for free 5 28. 2012 tax filing for free 8 68 35. 2012 tax filing for free 3 34. 2012 tax filing for free 5 33. 2012 tax filing for free 7 32. 2012 tax filing for free 9 32. 2012 tax filing for free 1 31. 2012 tax filing for free 4 30. 2012 tax filing for free 7 29. 2012 tax filing for free 9 29. 2012 tax filing for free 2 28. 2012 tax filing for free 6 69 35. 2012 tax filing for free 2 34. 2012 tax filing for free 4 33. 2012 tax filing for free 6 32. 2012 tax filing for free 8 32. 2012 tax filing for free 0 31. 2012 tax filing for free 2 30. 2012 tax filing for free 5 29. 2012 tax filing for free 7 29. 2012 tax filing for free 0 28. 2012 tax filing for free 3 70 35. 2012 tax filing for free 1 34. 2012 tax filing for free 3 33. 2012 tax filing for free 4 32. 2012 tax filing for free 6 31. 2012 tax filing for free 8 31. 2012 tax filing for free 1 30. 2012 tax filing for free 3 29. 2012 tax filing for free 5 28. 2012 tax filing for free 8 28. 2012 tax filing for free 1 71 35. 2012 tax filing for free 0 34. 2012 tax filing for free 2 33. 2012 tax filing for free 3 32. 2012 tax filing for free 5 31. 2012 tax filing for free 7 30. 2012 tax filing for free 9 30. 2012 tax filing for free 1 29. 2012 tax filing for free 4 28. 2012 tax filing for free 6 27. 2012 tax filing for free 9 72 34. 2012 tax filing for free 9 34. 2012 tax filing for free 1 33. 2012 tax filing for free 2 32. 2012 tax filing for free 4 31. 2012 tax filing for free 6 30. 2012 tax filing for free 8 30. 2012 tax filing for free 0 29. 2012 tax filing for free 2 28. 2012 tax filing for free 4 27. 2012 tax filing for free 7 73 34. 2012 tax filing for free 8 34. 2012 tax filing for free 0 33. 2012 tax filing for free 1 32. 2012 tax filing for free 3 31. 2012 tax filing for free 5 30. 2012 tax filing for free 6 29. 2012 tax filing for free 8 29. 2012 tax filing for free 1 28. 2012 tax filing for free 3 27. 2012 tax filing for free 5 74 34. 2012 tax filing for free 8 33. 2012 tax filing for free 9 33. 2012 tax filing for free 0 32. 2012 tax filing for free 2 31. 2012 tax filing for free 4 30. 2012 tax filing for free 5 29. 2012 tax filing for free 7 28. 2012 tax filing for free 9 28. 2012 tax filing for free 1 27. 2012 tax filing for free 4 75 34. 2012 tax filing for free 7 33. 2012 tax filing for free 8 33. 2012 tax filing for free 0 32. 2012 tax filing for free 1 31. 2012 tax filing for free 3 30. 2012 tax filing for free 4 29. 2012 tax filing for free 6 28. 2012 tax filing for free 8 28. 2012 tax filing for free 0 27. 2012 tax filing for free 2 76 34. 2012 tax filing for free 6 33. 2012 tax filing for free 8 32. 2012 tax filing for free 9 32. 2012 tax filing for free 0 31. 2012 tax filing for free 2 30. 2012 tax filing for free 3 29. 2012 tax filing for free 5 28. 2012 tax filing for free 7 27. 2012 tax filing for free 9 27. 2012 tax filing for free 1 77 34. 2012 tax filing for free 6 33. 2012 tax filing for free 7 32. 2012 tax filing for free 8 32. 2012 tax filing for free 0 31. 2012 tax filing for free 1 30. 2012 tax filing for free 3 29. 2012 tax filing for free 4 28. 2012 tax filing for free 6 27. 2012 tax filing for free 8 27. 2012 tax filing for free 0 78 34. 2012 tax filing for free 5 33. 2012 tax filing for free 6 32. 2012 tax filing for free 8 31. 2012 tax filing for free 9 31. 2012 tax filing for free 0 30. 2012 tax filing for free 2 29. 2012 tax filing for free 3 28. 2012 tax filing for free 5 27. 2012 tax filing for free 7 26. 2012 tax filing for free 9 79 34. 2012 tax filing for free 5 33. 2012 tax filing for free 6 32. 2012 tax filing for free 7 31. 2012 tax filing for free 8 31. 2012 tax filing for free 0 30. 2012 tax filing for free 1 29. 2012 tax filing for free 3 28. 2012 tax filing for free 4 27. 2012 tax filing for free 6 26. 2012 tax filing for free 8 80 34. 2012 tax filing for free 5 33. 2012 tax filing for free 6 32. 2012 tax filing for free 7 31. 2012 tax filing for free 8 30. 2012 tax filing for free 9 30. 2012 tax filing for free 1 29. 2012 tax filing for free 2 28. 2012 tax filing for free 4 27. 2012 tax filing for free 5 26. 2012 tax filing for free 7 81 34. 2012 tax filing for free 4 33. 2012 tax filing for free 5 32. 2012 tax filing for free 6 31. 2012 tax filing for free 8 30. 2012 tax filing for free 9 30. 2012 tax filing for free 0 29. 2012 tax filing for free 2 28. 2012 tax filing for free 3 27. 2012 tax filing for free 5 26. 2012 tax filing for free 6 82 34. 2012 tax filing for free 4 33. 2012 tax filing for free 5 32. 2012 tax filing for free 6 31. 2012 tax filing for free 7 30. 2012 tax filing for free 8 30. 2012 tax filing for free 0 29. 2012 tax filing for free 1 28. 2012 tax filing for free 3 27. 2012 tax filing for free 4 26. 2012 tax filing for free 6 83 34. 2012 tax filing for free 4 33. 2012 tax filing for free 5 32. 2012 tax filing for free 6 31. 2012 tax filing for free 7 30. 2012 tax filing for free 8 29. 2012 tax filing for free 9 29. 2012 tax filing for free 1 28. 2012 tax filing for free 2 27. 2012 tax filing for free 4 26. 2012 tax filing for free 5 84 34. 2012 tax filing for free 3 33. 2012 tax filing for free 4 32. 2012 tax filing for free 5 31. 2012 tax filing for free 7 30. 2012 tax filing for free 8 29. 2012 tax filing for free 9 29. 2012 tax filing for free 0 28. 2012 tax filing for free 2 27. 2012 tax filing for free 3 26. 2012 tax filing for free 5 85 34. 2012 tax filing for free 3 33. 2012 tax filing for free 4 32. 2012 tax filing for free 5 31. 2012 tax filing for free 6 30. 2012 tax filing for free 7 29. 2012 tax filing for free 9 29. 2012 tax filing for free 0 28. 2012 tax filing for free 1 27. 2012 tax filing for free 3 26. 2012 tax filing for free 4 86 34. 2012 tax filing for free 3 33. 2012 tax filing for free 4 32. 2012 tax filing for free 5 31. 2012 tax filing for free 6 30. 2012 tax filing for free 7 29. 2012 tax filing for free 8 29. 2012 tax filing for free 0 28. 2012 tax filing for free 1 27. 2012 tax filing for free 2 26. 2012 tax filing for free 4 87 34. 2012 tax filing for free 3 33. 2012 tax filing for free 4 32. 2012 tax filing for free 5 31. 2012 tax filing for free 6 30. 2012 tax filing for free 7 29. 2012 tax filing for free 8 28. 2012 tax filing for free 9 28. 2012 tax filing for free 1 27. 2012 tax filing for free 2 26. 2012 tax filing for free 4 88 34. 2012 tax filing for free 3 33. 2012 tax filing for free 4 32. 2012 tax filing for free 5 31. 2012 tax filing for free 6 30. 2012 tax filing for free 7 29. 2012 tax filing for free 8 28. 2012 tax filing for free 9 28. 2012 tax filing for free 0 27. 2012 tax filing for free 2 26. 2012 tax filing for free 3 89 34. 2012 tax filing for free 3 33. 2012 tax filing for free 3 32. 2012 tax filing for free 4 31. 2012 tax filing for free 5 30. 2012 tax filing for free 7 29. 2012 tax filing for free 8 28. 2012 tax filing for free 9 28. 2012 tax filing for free 0 27. 2012 tax filing for free 2 26. 2012 tax filing for free 3 90 34. 2012 tax filing for free 2 33. 2012 tax filing for free 3 32. 2012 tax filing for free 4 31. 2012 tax filing for free 5 30. 2012 tax filing for free 6 29. 2012 tax filing for free 8 28. 2012 tax filing for free 9 28. 2012 tax filing for free 0 27. 2012 tax filing for free 1 26. 2012 tax filing for free 3 91 34. 2012 tax filing for free 2 33. 2012 tax filing for free 3 32. 2012 tax filing for free 4 31. 2012 tax filing for free 5 30. 2012 tax filing for free 6 29. 2012 tax filing for free 7 28. 2012 tax filing for free 9 28. 2012 tax filing for free 0 27. 2012 tax filing for free 1 26. 2012 tax filing for free 3 92 34. 2012 tax filing for free 2 33. 2012 tax filing for free 3 32. 2012 tax filing for free 4 31. 2012 tax filing for free 5 30. 2012 tax filing for free 6 29. 2012 tax filing for free 7 28. 2012 tax filing for free 8 28. 2012 tax filing for free 0 27. 2012 tax filing for free 1 26. 2012 tax filing for free 2 93 34. 2012 tax filing for free 2 33. 2012 tax filing for free 3 32. 2012 tax filing for free 4 31. 2012 tax filing for free 5 30. 2012 tax filing for free 6 29. 2012 tax filing for free 7 28. 2012 tax filing for free 8 28. 2012 tax filing for free 0 27. 2012 tax filing for free 1 26. 2012 tax filing for free 2 94 34. 2012 tax filing for free 2 33. 2012 tax filing for free 3 32. 2012 tax filing for free 4 31. 2012 tax filing for free 5 30. 2012 tax filing for free 6 29. 2012 tax filing for free 7 28. 2012 tax filing for free 8 27. 2012 tax filing for free 9 27. 2012 tax filing for free 1 26. 2012 tax filing for free 2 95 34. 2012 tax filing for free 2 33. 2012 tax filing for free 3 32. 2012 tax filing for free 4 31. 2012 tax filing for free 5 30. 2012 tax filing for free 6 29. 2012 tax filing for free 7 28. 2012 tax filing for free 8 27. 2012 tax filing for free 9 27. 2012 tax filing for free 1 26. 2012 tax filing for free 2 96 34. 2012 tax filing for free 2 33. 2012 tax filing for free 3 32. 2012 tax filing for free 4 31. 2012 tax filing for free 5 30. 2012 tax filing for free 6 29. 2012 tax filing for free 7 28. 2012 tax filing for free 8 27. 2012 tax filing for free 9 27. 2012 tax filing for free 0 26. 2012 tax filing for free 2 Appendix C. 2012 tax filing for free (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. 2012 tax filing for free 2 33. 2012 tax filing for free 3 32. 2012 tax filing for free 4 31. 2012 tax filing for free 5 30. 2012 tax filing for free 6 29. 2012 tax filing for free 7 28. 2012 tax filing for free 8 27. 2012 tax filing for free 9 27. 2012 tax filing for free 0 26. 2012 tax filing for free 2 98 34. 2012 tax filing for free 2 33. 2012 tax filing for free 3 32. 2012 tax filing for free 4 31. 2012 tax filing for free 5 30. 2012 tax filing for free 6 29. 2012 tax filing for free 7 28. 2012 tax filing for free 8 27. 2012 tax filing for free 9 27. 2012 tax filing for free 0 26. 2012 tax filing for free 2 99 34. 2012 tax filing for free 2 33. 2012 tax filing for free 3 32. 2012 tax filing for free 4 31. 2012 tax filing for free 5 30. 2012 tax filing for free 6 29. 2012 tax filing for free 7 28. 2012 tax filing for free 8 27. 2012 tax filing for free 9 27. 2012 tax filing for free 0 26. 2012 tax filing for free 2 100 34. 2012 tax filing for free 2 33. 2012 tax filing for free 3 32. 2012 tax filing for free 4 31. 2012 tax filing for free 5 30. 2012 tax filing for free 6 29. 2012 tax filing for free 7 28. 2012 tax filing for free 8 27. 2012 tax filing for free 9 27. 2012 tax filing for free 0 26. 2012 tax filing for free 1 101 34. 2012 tax filing for free 2 33. 2012 tax filing for free 3 32. 2012 tax filing for free 4 31. 2012 tax filing for free 5 30. 2012 tax filing for free 6 29. 2012 tax filing for free 7 28. 2012 tax filing for free 8 27. 2012 tax filing for free 9 27. 2012 tax filing for free 0 26. 2012 tax filing for free 1 102 34. 2012 tax filing for free 2 33. 2012 tax filing for free 3 32. 2012 tax filing for free 4 31. 2012 tax filing for free 4 30. 2012 tax filing for free 5 29. 2012 tax filing for free 7 28. 2012 tax filing for free 8 27. 2012 tax filing for free 9 27. 2012 tax filing for free 0 26. 2012 tax filing for free 1 103 34. 2012 tax filing for free 2 33. 2012 tax filing for free 3 32. 2012 tax filing for free 4 31. 2012 tax filing for free 4 30. 2012 tax filing for free 5 29. 2012 tax filing for free 7 28. 2012 tax filing for free 8 27. 2012 tax filing for free 9 27. 2012 tax filing for free 0 26. 2012 tax filing for free 1 104 34. 2012 tax filing for free 2 33. 2012 tax filing for free 3 32. 2012 tax filing for free 4 31. 2012 tax filing for free 4 30. 2012 tax filing for free 5 29. 2012 tax filing for free 6 28. 2012 tax filing for free 8 27. 2012 tax filing for free 9 27. 2012 tax filing for free 0 26. 2012 tax filing for free 1 105 34. 2012 tax filing for free 2 33. 2012 tax filing for free 3 32. 2012 tax filing for free 3 31. 2012 tax filing for free 4 30. 2012 tax filing for free 5 29. 2012 tax filing for free 6 28. 2012 tax filing for free 8 27. 2012 tax filing for free 9 27. 2012 tax filing for free 0 26. 2012 tax filing for free 1 106 34. 2012 tax filing for free 2 33. 2012 tax filing for free 3 32. 2012 tax filing for free 3 31. 2012 tax filing for free 4 30. 2012 tax filing for free 5 29. 2012 tax filing for free 6 28. 2012 tax filing for free 8 27. 2012 tax filing for free 9 27. 2012 tax filing for free 0 26. 2012 tax filing for free 1 107 34. 2012 tax filing for free 2 33. 2012 tax filing for free 3 32. 2012 tax filing for free 3 31. 2012 tax filing for free 4 30. 2012 tax filing for free 5 29. 2012 tax filing for free 6 28. 2012 tax filing for free 8 27. 2012 tax filing for free 9 27. 2012 tax filing for free 0 26. 2012 tax filing for free 1 108 34. 2012 tax filing for free 2 33. 2012 tax filing for free 3 32. 2012 tax filing for free 3 31. 2012 tax filing for free 4 30. 2012 tax filing for free 5 29. 2012 tax filing for free 6 28. 2012 tax filing for free 8 27. 2012 tax filing for free 9 27. 2012 tax filing for free 0 26. 2012 tax filing for free 1 109 34. 2012 tax filing for free 2 33. 2012 tax filing for free 3 32. 2012 tax filing for free 3 31. 2012 tax filing for free 4 30. 2012 tax filing for free 5 29. 2012 tax filing for free 6 28. 2012 tax filing for free 7 27. 2012 tax filing for free 9 27. 2012 tax filing for free 0 26. 2012 tax filing for free 1 110 34. 2012 tax filing for free 2 33. 2012 tax filing for free 3 32. 2012 tax filing for free 3 31. 2012 tax filing for free 4 30. 2012 tax filing for free 5 29. 2012 tax filing for free 6 28. 2012 tax filing for free 7 27. 2012 tax filing for free 9 27. 2012 tax filing for free 0 26. 2012 tax filing for free 1 111 34. 2012 tax filing for free 2 33. 2012 tax filing for free 3 32. 2012 tax filing for free 3 31. 2012 tax filing for free 4 30. 2012 tax filing for free 5 29. 2012 tax filing for free 6 28. 2012 tax filing for free 7 27. 2012 tax filing for free 9 27. 2012 tax filing for free 0 26. 2012 tax filing for free 1 112 34. 2012 tax filing for free 2 33. 2012 tax filing for free 3 32. 2012 tax filing for free 3 31. 2012 tax filing for free 4 30. 2012 tax filing for free 5 29. 2012 tax filing for free 6 28. 2012 tax filing for free 7 27. 2012 tax filing for free 9 27. 2012 tax filing for free 0 26. 2012 tax filing for free 1 113 34. 2012 tax filing for free 2 33. 2012 tax filing for free 3 32. 2012 tax filing for free 3 31. 2012 tax filing for free 4 30. 2012 tax filing for free 5 29. 2012 tax filing for free 6 28. 2012 tax filing for free 7 27. 2012 tax filing for free 9 27. 2012 tax filing for free 0 26. 2012 tax filing for free 1 114 34. 2012 tax filing for free 2 33. 2012 tax filing for free 3 32. 2012 tax filing for free 3 31. 2012 tax filing for free 4 30. 2012 tax filing for free 5 29. 2012 tax filing for free 6 28. 2012 tax filing for free 7 27. 2012 tax filing for free 9 27. 2012 tax filing for free 0 26. 2012 tax filing for free 1 115+ 34. 2012 tax filing for free 2 33. 2012 tax filing for free 3 32. 2012 tax filing for free 3 31. 2012 tax filing for free 4 30. 2012 tax filing for free 5 29. 2012 tax filing for free 6 28. 2012 tax filing for free 7 27. 2012 tax filing for free 9 27. 2012 tax filing for free 0 26. 2012 tax filing for free 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. 2012 tax filing for free 9 30. 2012 tax filing for free 4 30. 2012 tax filing for free 0 29. 2012 tax filing for free 6 29. 2012 tax filing for free 2 28. 2012 tax filing for free 8 28. 2012 tax filing for free 5 28. 2012 tax filing for free 2 27. 2012 tax filing for free 9 27. 2012 tax filing for free 6 61 30. 2012 tax filing for free 4 29. 2012 tax filing for free 9 29. 2012 tax filing for free 5 29. 2012 tax filing for free 0 28. 2012 tax filing for free 6 28. 2012 tax filing for free 3 27. 2012 tax filing for free 9 27. 2012 tax filing for free 6 27. 2012 tax filing for free 3 27. 2012 tax filing for free 0 62 30. 2012 tax filing for free 0 29. 2012 tax filing for free 5 29. 2012 tax filing for free 0 28. 2012 tax filing for free 5 28. 2012 tax filing for free 1 27. 2012 tax filing for free 7 27. 2012 tax filing for free 3 27. 2012 tax filing for free 0 26. 2012 tax filing for free 7 26. 2012 tax filing for free 4 63 29. 2012 tax filing for free 6 29. 2012 tax filing for free 0 28. 2012 tax filing for free 5 28. 2012 tax filing for free 1 27. 2012 tax filing for free 6 27. 2012 tax filing for free 2 26. 2012 tax filing for free 8 26. 2012 tax filing for free 4 26. 2012 tax filing for free 1 25. 2012 tax filing for free 7 64 29. 2012 tax filing for free 2 28. 2012 tax filing for free 6 28. 2012 tax filing for free 1 27. 2012 tax filing for free 6 27. 2012 tax filing for free 1 26. 2012 tax filing for free 7 26. 2012 tax filing for free 3 25. 2012 tax filing for free 9 25. 2012 tax filing for free 5 25. 2012 tax filing for free 2 65 28. 2012 tax filing for free 8 28. 2012 tax filing for free 3 27. 2012 tax filing for free 7 27. 2012 tax filing for free 2 26. 2012 tax filing for free 7 26. 2012 tax filing for free 2 25. 2012 tax filing for free 8 25. 2012 tax filing for free 4 25. 2012 tax filing for free 0 24. 2012 tax filing for free 6 66 28. 2012 tax filing for free 5 27. 2012 tax filing for free 9 27. 2012 tax filing for free 3 26. 2012 tax filing for free 8 26. 2012 tax filing for free 3 25. 2012 tax filing for free 8 25. 2012 tax filing for free 3 24. 2012 tax filing for free 9 24. 2012 tax filing for free 5 24. 2012 tax filing for free 1 67 28. 2012 tax filing for free 2 27. 2012 tax filing for free 6 27. 2012 tax filing for free 0 26. 2012 tax filing for free 4 25. 2012 tax filing for free 9 25. 2012 tax filing for free 4 24. 2012 tax filing for free 9 24. 2012 tax filing for free 4 24. 2012 tax filing for free 0 23. 2012 tax filing for free 6 68 27. 2012 tax filing for free 9 27. 2012 tax filing for free 3 26. 2012 tax filing for free 7 26. 2012 tax filing for free 1 25. 2012 tax filing for free 5 25. 2012 tax filing for free 0 24. 2012 tax filing for free 5 24. 2012 tax filing for free 0 23. 2012 tax filing for free 5 23. 2012 tax filing for free 1 69 27. 2012 tax filing for free 6 27. 2012 tax filing for free 0 26. 2012 tax filing for free 4 25. 2012 tax filing for free 7 25. 2012 tax filing for free 2 24. 2012 tax filing for free 6 24. 2012 tax filing for free 1 23. 2012 tax filing for free 6 23. 2012 tax filing for free 1 22. 2012 tax filing for free 6 70 27. 2012 tax filing for free 4 26. 2012 tax filing for free 7 26. 2012 tax filing for free 1 25. 2012 tax filing for free 4 24. 2012 tax filing for free 8 24. 2012 tax filing for free 3 23. 2012 tax filing for free 7 23. 2012 tax filing for free 2 22. 2012 tax filing for free 7 22. 2012 tax filing for free 2 71 27. 2012 tax filing for free 2 26. 2012 tax filing for free 5 25. 2012 tax filing for free 8 25. 2012 tax filing for free 2 24. 2012 tax filing for free 5 23. 2012 tax filing for free 9 23. 2012 tax filing for free 4 22. 2012 tax filing for free 8 22. 2012 tax filing for free 3 21. 2012 tax filing for free 8 72 27. 2012 tax filing for free 0 26. 2012 tax filing for free 3 25. 2012 tax filing for free 6 24. 2012 tax filing for free 9 24. 2012 tax filing for free 3 23. 2012 tax filing for free 7 23. 2012 tax filing for free 1 22. 2012 tax filing for free 5 22. 2012 tax filing for free 0 21. 2012 tax filing for free 4 73 26. 2012 tax filing for free 8 26. 2012 tax filing for free 1 25. 2012 tax filing for free 4 24. 2012 tax filing for free 7 24. 2012 tax filing for free 0 23. 2012 tax filing for free 4 22. 2012 tax filing for free 8 22. 2012 tax filing for free 2 21. 2012 tax filing for free 6 21. 2012 tax filing for free 1 74 26. 2012 tax filing for free 6 25. 2012 tax filing for free 9 25. 2012 tax filing for free 2 24. 2012 tax filing for free 5 23. 2012 tax filing for free 8 23. 2012 tax filing for free 1 22. 2012 tax filing for free 5 21. 2012 tax filing for free 9 21. 2012 tax filing for free 3 20. 2012 tax filing for free 8 75 26. 2012 tax filing for free 5 25. 2012 tax filing for free 7 25. 2012 tax filing for free 0 24. 2012 tax filing for free 3 23. 2012 tax filing for free 6 22. 2012 tax filing for free 9 22. 2012 tax filing for free 3 21. 2012 tax filing for free 6 21. 2012 tax filing for free 0 20. 2012 tax filing for free 5 Appendix C. 2012 tax filing for free (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. 2012 tax filing for free 3 25. 2012 tax filing for free 6 24. 2012 tax filing for free 8 24. 2012 tax filing for free 1 23. 2012 tax filing for free 4 22. 2012 tax filing for free 7 22. 2012 tax filing for free 0 21. 2012 tax filing for free 4 20. 2012 tax filing for free 8 20. 2012 tax filing for free 2 77 26. 2012 tax filing for free 2 25. 2012 tax filing for free 4 24. 2012 tax filing for free 7 23. 2012 tax filing for free 9 23. 2012 tax filing for free 2 22. 2012 tax filing for free 5 21. 2012 tax filing for free 8 21. 2012 tax filing for free 2 20. 2012 tax filing for free 6 19. 2012 tax filing for free 9 78 26. 2012 tax filing for free 1 25. 2012 tax filing for free 3 24. 2012 tax filing for free 6 23. 2012 tax filing for free 8 23. 2012 tax filing for free 1 22. 2012 tax filing for free 4 21. 2012 tax filing for free 7 21. 2012 tax filing for free 0 20. 2012 tax filing for free 3 19. 2012 tax filing for free 7 79 26. 2012 tax filing for free 0 25. 2012 tax filing for free 2 24. 2012 tax filing for free 4 23. 2012 tax filing for free 7 22. 2012 tax filing for free 9 22. 2012 tax filing for free 2 21. 2012 tax filing for free 5 20. 2012 tax filing for free 8 20. 2012 tax filing for free 1 19. 2012 tax filing for free 5 80 25. 2012 tax filing for free 9 25. 2012 tax filing for free 1 24. 2012 tax filing for free 3 23. 2012 tax filing for free 6 22. 2012 tax filing for free 8 22. 2012 tax filing for free 1 21. 2012 tax filing for free 3 20. 2012 tax filing for free 6 20. 2012 tax filing for free 0 19. 2012 tax filing for free 3 81 25. 2012 tax filing for free 8 25. 2012 tax filing for free 0 24. 2012 tax filing for free 2 23. 2012 tax filing for free 4 22. 2012 tax filing for free 7 21. 2012 tax filing for free 9 21. 2012 tax filing for free 2 20. 2012 tax filing for free 5 19. 2012 tax filing for free 8 19. 2012 tax filing for free 1 82 25. 2012 tax filing for free 8 24. 2012 tax filing for free 9 24. 2012 tax filing for free 1 23. 2012 tax filing for free 4 22. 2012 tax filing for free 6 21. 2012 tax filing for free 8 21. 2012 tax filing for free 1 20. 2012 tax filing for free 4 19. 2012 tax filing for free 7 19. 2012 tax filing for free 0 83 25. 2012 tax filing for free 7 24. 2012 tax filing for free 9 24. 2012 tax filing for free 1 23. 2012 tax filing for free 3 22. 2012 tax filing for free 5 21. 2012 tax filing for free 7 21. 2012 tax filing for free 0 20. 2012 tax filing for free 2 19. 2012 tax filing for free 5 18. 2012 tax filing for free 8 84 25. 2012 tax filing for free 6 24. 2012 tax filing for free 8 24. 2012 tax filing for free 0 23. 2012 tax filing for free 2 22. 2012 tax filing for free 4 21. 2012 tax filing for free 6 20. 2012 tax filing for free 9 20. 2012 tax filing for free 1 19. 2012 tax filing for free 4 18. 2012 tax filing for free 7 85 25. 2012 tax filing for free 6 24. 2012 tax filing for free 8 23. 2012 tax filing for free 9 23. 2012 tax filing for free 1 22. 2012 tax filing for free 3 21. 2012 tax filing for free 6 20. 2012 tax filing for free 8 20. 2012 tax filing for free 1 19. 2012 tax filing for free 3 18. 2012 tax filing for free 6 86 25. 2012 tax filing for free 5 24. 2012 tax filing for free 7 23. 2012 tax filing for free 9 23. 2012 tax filing for free 1 22. 2012 tax filing for free 3 21. 2012 tax filing for free 5 20. 2012 tax filing for free 7 20. 2012 tax filing for free 0 19. 2012 tax filing for free 2 18. 2012 tax filing for free 5 87 25. 2012 tax filing for free 5 24. 2012 tax filing for free 7 23. 2012 tax filing for free 8 23. 2012 tax filing for free 0 22. 2012 tax filing for free 2 21. 2012 tax filing for free 4 20. 2012 tax filing for free 7 19. 2012 tax filing for free 9 19. 2012 tax filing for free 2 18. 2012 tax filing for free 4 88 25. 2012 tax filing for free 5 24. 2012 tax filing for free 6 23. 2012 tax filing for free 8 23. 2012 tax filing for free 0 22. 2012 tax filing for free 2 21. 2012 tax filing for free 4 20. 2012 tax filing for free 6 19. 2012 tax filing for free 8 19. 2012 tax filing for free 1 18. 2012 tax filing for free 3 89 25. 2012 tax filing for free 4 24. 2012 tax filing for free 6 23. 2012 tax filing for free 8 22. 2012 tax filing for free 9 22. 2012 tax filing for free 1 21. 2012 tax filing for free 3 20. 2012 tax filing for free 5 19. 2012 tax filing for free 8 19. 2012 tax filing for free 0 18. 2012 tax filing for free 3 90 25. 2012 tax filing for free 4 24. 2012 tax filing for free 6 23. 2012 tax filing for free 7 22. 2012 tax filing for free 9 22. 2012 tax filing for free 1 21. 2012 tax filing for free 3 20. 2012 tax filing for free 5 19. 2012 tax filing for free 7 19. 2012 tax filing for free 0 18. 2012 tax filing for free 2 91 25. 2012 tax filing for free 4 24. 2012 tax filing for free 5 23. 2012 tax filing for free 7 22. 2012 tax filing for free 9 22. 2012 tax filing for free 1 21. 2012 tax filing for free 3 20. 2012 tax filing for free 5 19. 2012 tax filing for free 7 18. 2012 tax filing for free 9 18. 2012 tax filing for free 2 92 25. 2012 tax filing for free 4 24. 2012 tax filing for free 5 23. 2012 tax filing for free 7 22. 2012 tax filing for free 9 22. 2012 tax filing for free 0 21. 2012 tax filing for free 2 20. 2012 tax filing for free 4 19. 2012 tax filing for free 6 18. 2012 tax filing for free 9 18. 2012 tax filing for free 1 93 25. 2012 tax filing for free 4 24. 2012 tax filing for free 5 23. 2012 tax filing for free 7 22. 2012 tax filing for free 8 22. 2012 tax filing for free 0 21. 2012 tax filing for free 2 20. 2012 tax filing for free 4 19. 2012 tax filing for free 6 18. 2012 tax filing for free 8 18. 2012 tax filing for free 1 94 25. 2012 tax filing for free 3 24. 2012 tax filing for free 5 23. 2012 tax filing for free 6 22. 2012 tax filing for free 8 22. 2012 tax filing for free 0 21. 2012 tax filing for free 2 20. 2012 tax filing for free 4 19. 2012 tax filing for free 6 18. 2012 tax filing for free 8 18. 2012 tax filing for free 0 95 25. 2012 tax filing for free 3 24. 2012 tax filing for free 5 23. 2012 tax filing for free 6 22. 2012 tax filing for free 8 22. 2012 tax filing for free 0 21. 2012 tax filing for free 1 20. 2012 tax filing for free 3 19. 2012 tax filing for free 6 18. 2012 tax filing for free 8 18. 2012 tax filing for free 0 96 25. 2012 tax filing for free 3 24. 2012 tax filing for free 5 23. 2012 tax filing for free 6 22. 2012 tax filing for free 8 21. 2012 tax filing for free 9 21. 2012 tax filing for free 1 20. 2012 tax filing for free 3 19. 2012 tax filing for free 5 18. 2012 tax filing for free 8 18. 2012 tax filing for free 0 97 25. 2012 tax filing for free 3 24. 2012 tax filing for free 5 23. 2012 tax filing for free 6 22. 2012 tax filing for free 8 21. 2012 tax filing for free 9 21. 2012 tax filing for free 1 20. 2012 tax filing for free 3 19. 2012 tax filing for free 5 18. 2012 tax filing for free 7 18. 2012 tax filing for free 0 98 25. 2012 tax filing for free 3 24. 2012 tax filing for free 4 23. 2012 tax filing for free 6 22. 2012 tax filing for free 8 21. 2012 tax filing for free 9 21. 2012 tax filing for free 1 20. 2012 tax filing for free 3 19. 2012 tax filing for free 5 18. 2012 tax filing for free 7 17. 2012 tax filing for free 9 99 25. 2012 tax filing for free 3 24. 2012 tax filing for free 4 23. 2012 tax filing for free 6 22. 2012 tax filing for free 7 21. 2012 tax filing for free 9 21. 2012 tax filing for free 1 20. 2012 tax filing for free 3 19. 2012 tax filing for free 5 18. 2012 tax filing for free 7 17. 2012 tax filing for free 9 100 25. 2012 tax filing for free 3 24. 2012 tax filing for free 4 23. 2012 tax filing for free 6 22. 2012 tax filing for free 7 21. 2012 tax filing for free 9 21. 2012 tax filing for free 1 20. 2012 tax filing for free 3 19. 2012 tax filing for free 5 18. 2012 tax filing for free 7 17. 2012 tax filing for free 9 101 25. 2012 tax filing for free 3 24. 2012 tax filing for free 4 23. 2012 tax filing for free 6 22. 2012 tax filing for free 7 21. 2012 tax filing for free 9 21. 2012 tax filing for free 1 20. 2012 tax filing for free 2 19. 2012 tax filing for free 4 18. 2012 tax filing for free 7 17. 2012 tax filing for free 9 102 25. 2012 tax filing for free 3 24. 2012 tax filing for free 4 23. 2012 tax filing for free 6 22. 2012 tax filing for free 7 21. 2012 tax filing for free 9 21. 2012 tax filing for free 1 20. 2012 tax filing for free 2 19. 2012 tax filing for free 4 18. 2012 tax filing for free 6 17. 2012 tax filing for free 9 103 25. 2012 tax filing for free 3 24. 2012 tax filing for free 4 23. 2012 tax filing for free 6 22. 2012 tax filing for free 7 21. 2012 tax filing for free 9 21. 2012 tax filing for free 0 20. 2012 tax filing for free 2 19. 2012 tax filing for free 4 18. 2012 tax filing for free 6 17. 2012 tax filing for free 9 104 25. 2012 tax filing for free 3 24. 2012 tax filing for free 4 23. 2012 tax filing for free 5 22. 2012 tax filing for free 7 21. 2012 tax filing for free 9 21. 2012 tax filing for free 0 20. 2012 tax filing for free 2 19. 2012 tax filing for free 4 18. 2012 tax filing for free 6 17. 2012 tax filing for free 8 105 25. 2012 tax filing for free 3 24. 2012 tax filing for free 4 23. 2012 tax filing for free 5 22. 2012 tax filing for free 7 21. 2012 tax filing for free 9 21. 2012 tax filing for free 0 20. 2012 tax filing for free 2 19. 2012 tax filing for free 4 18. 2012 tax filing for free 6 17. 2012 tax filing for free 8 106 25. 2012 tax filing for free 3 24. 2012 tax filing for free 4 23. 2012 tax filing for free 5 22. 2012 tax filing for free 7 21. 2012 tax filing for free 9 21. 2012 tax filing for free 0 20. 2012 tax filing for free 2 19. 2012 tax filing for free 4 18. 2012 tax filing for free 6 17. 2012 tax filing for free 8 107 25. 2012 tax filing for free 2 24. 2012 tax filing for free 4 23. 2012 tax filing for free 5 22. 2012 tax filing for free 7 21. 2012 tax filing for free 8 21. 2012 tax filing for free 0 20. 2012 tax filing for free 2 19. 2012 tax filing for free 4 18. 2012 tax filing for free 6 17. 2012 tax filing for free 8 108 25. 2012 tax filing for free 2 24. 2012 tax filing for free 4 23. 2012 tax filing for free 5 22. 2012 tax filing for free 7 21. 2012 tax filing for free 8 21. 2012 tax filing for free 0 20. 2012 tax filing for free 2 19. 2012 tax filing for free 4 18. 2012 tax filing for free 6 17. 2012 tax filing for free 8 109 25. 2012 tax filing for free 2 24. 2012 tax filing for free 4 23. 2012 tax filing for free 5 22. 2012 tax filing for free 7 21. 2012 tax filing for free 8 21. 2012 tax filing for free 0 20. 2012 tax filing for free 2 19. 2012 tax filing for free 4 18. 2012 tax filing for free 6 17. 2012 tax filing for free 8 110 25. 2012 tax filing for free 2 24. 2012 tax filing for free 4 23. 2012 tax filing for free 5 22. 2012 tax filing for free 7 21. 2012 tax filing for free 8 21. 2012 tax filing for free 0 20. 2012 tax filing for free 2 19. 2012 tax filing for free 4 18. 2012 tax filing for free 6 17. 2012 tax filing for free 8 111 25. 2012 tax filing for free 2 24. 2012 tax filing for free 4 23. 2012 tax filing for free 5 22. 2012 tax filing for free 7 21. 2012 tax filing for free 8 21. 2012 tax filing for free 0 20. 2012 tax filing for free 2 19. 2012 tax filing for free 4 18. 2012 tax filing for free 6 17. 2012 tax filing for free 8 112 25. 2012 tax filing for free 2 24. 2012 tax filing for free 4 23. 2012 tax filing for free 5 22. 2012 tax filing for free 7 21. 2012 tax filing for free 8 21. 2012 tax filing for free 0 20. 2012 tax filing for free 2 19. 2012 tax filing for free 4 18. 2012 tax filing for free 6 17. 2012 tax filing for free 8 113 25. 2012 tax filing for free 2 24. 2012 tax filing for free 4 23. 2012 tax filing for free 5 22. 2012 tax filing for free 7 21. 2012 tax filing for free 8 21. 2012 tax filing for free 0 20. 2012 tax filing for free 2 19. 2012 tax filing for free 4 18. 2012 tax filing for free 6 17. 2012 tax filing for free 8 114 25. 2012 tax filing for free 2 24. 2012 tax filing for free 4 23. 2012 tax filing for free 5 22. 2012 tax filing for free 7 21. 2012 tax filing for free 8 21. 2012 tax filing for free 0 20. 2012 tax filing for free 2 19. 2012 tax filing for free 4 18. 2012 tax filing for free 6 17. 2012 tax filing for free 8 115+ 25. 2012 tax filing for free 2 24. 2012 tax filing for free 4 23. 2012 tax filing for free 5 22. 2012 tax filing for free 7 21. 2012 tax filing for free 8 21. 2012 tax filing for free 0 20. 2012 tax filing for free 2 19. 2012 tax filing for free 4 18. 2012 tax filing for free 6 17. 2012 tax filing for free 8 Appendix C. 2012 tax filing for free (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. 2012 tax filing for free 8 21. 2012 tax filing for free 3 20. 2012 tax filing for free 9 20. 2012 tax filing for free 6 20. 2012 tax filing for free 2 19. 2012 tax filing for free 9 19. 2012 tax filing for free 6 19. 2012 tax filing for free 4 19. 2012 tax filing for free 1 18. 2012 tax filing for free 9 71 21. 2012 tax filing for free 3 20. 2012 tax filing for free 9 20. 2012 tax filing for free 5 20. 2012 tax filing for free 1 19. 2012 tax filing for free 7 19. 2012 tax filing for free 4 19. 2012 tax filing for free 1 18. 2012 tax filing for free 8 18. 2012 tax filing for free 5 18. 2012 tax filing for free 3 72 20. 2012 tax filing for free 9 20. 2012 tax filing for free 5 20. 2012 tax filing for free 0 19. 2012 tax filing for free 6 19. 2012 tax filing for free 3 18. 2012 tax filing for free 9 18. 2012 tax filing for free 6 18. 2012 tax filing for free 3 18. 2012 tax filing for free 0 17. 2012 tax filing for free 7 73 20. 2012 tax filing for free 6 20. 2012 tax filing for free 1 19. 2012 tax filing for free 6 19. 2012 tax filing for free 2 18. 2012 tax filing for free 8 18. 2012 tax filing for free 4 18. 2012 tax filing for free 1 17. 2012 tax filing for free 8 17. 2012 tax filing for free 5 17. 2012 tax filing for free 2 74 20. 2012 tax filing for free 2 19. 2012 tax filing for free 7 19. 2012 tax filing for free 3 18. 2012 tax filing for free 8 18. 2012 tax filing for free 4 18. 2012 tax filing for free 0 17. 2012 tax filing for free 6 17. 2012 tax filing for free 3 17. 2012 tax filing for free 0 16. 2012 tax filing for free 7 75 19. 2012 tax filing for free 9 19. 2012 tax filing for free 4 18. 2012 tax filing for free 9 18. 2012 tax filing for free 4 18. 2012 tax filing for free 0 17. 2012 tax filing for free 6 17. 2012 tax filing for free 2 16. 2012 tax filing for free 8 16. 2012 tax filing for free 5 16. 2012 tax filing for free 2 76 19. 2012 tax filing for free 6 19. 2012 tax filing for free 1 18. 2012 tax filing for free 6 18. 2012 tax filing for free 1 17. 2012 tax filing for free 6 17. 2012 tax filing for free 2 16. 2012 tax filing for free 8 16. 2012 tax filing for free 4 16. 2012 tax filing for free 0 15. 2012 tax filing for free 7 77 19. 2012 tax filing for free 4 18. 2012 tax filing for free 8 18. 2012 tax filing for free 3 17. 2012 tax filing for free 8 17. 2012 tax filing for free 3 16. 2012 tax filing for free 8 16. 2012 tax filing for free 4 16. 2012 tax filing for free 0 15. 2012 tax filing for free 6 15. 2012 tax filing for free 3 78 19. 2012 tax filing for free 1 18. 2012 tax filing for free 5 18. 2012 tax filing for free 0 17. 2012 tax filing for free 5 17. 2012 tax filing for free 0 16. 2012 tax filing for free 5 16. 2012 tax filing for free 0 15. 2012 tax filing for free 6 15. 2012 tax filing for free 2 14. 2012 tax filing for free 9 79 18. 2012 tax filing for free 9 18. 2012 tax filing for free 3 17. 2012 tax filing for free 7 17. 2012 tax filing for free 2 16. 2012 tax filing for free 7 16. 2012 tax filing for free 2 15. 2012 tax filing for free 7 15. 2012 tax filing for free 3 14. 2012 tax filing for free 9 14. 2012 tax filing for free 5 80 18. 2012 tax filing for free 7 18. 2012 tax filing for free 1 17. 2012 tax filing for free 5 16. 2012 tax filing for free 9 16. 2012 tax filing for free 4 15. 2012 tax filing for free 9 15. 2012 tax filing for free 4 15. 2012 tax filing for free 0 14. 2012 tax filing for free 5 14. 2012 tax filing for free 1 81 18. 2012 tax filing for free 5 17. 2012 tax filing for free 9 17. 2012 tax filing for free 3 16. 2012 tax filing for free 7 16. 2012 tax filing for free 2 15. 2012 tax filing for free 6 15. 2012 tax filing for free 1 14. 2012 tax filing for free 7 14. 2012 tax filing for free 2 13. 2012 tax filing for free 8 82 18. 2012 tax filing for free 3 17. 2012 tax filing for free 7 17. 2012 tax filing for free 1 16. 2012 tax filing for free 5 15. 2012 tax filing for free 9 15. 2012 tax filing for free 4 14. 2012 tax filing for free 9 14. 2012 tax filing for free 4 13. 2012 tax filing for free 9 13. 2012 tax filing for free 5 83 18. 2012 tax filing for free 2 17. 2012 tax filing for free 5 16. 2012 tax filing for free 9 16. 2012 tax filing for free 3 15. 2012 tax filing for free 7 15. 2012 tax filing for free 2 14. 2012 tax filing for free 7 14. 2012 tax filing for free 2 13. 2012 tax filing for free 7 13. 2012 tax filing for free 2 84 18. 2012 tax filing for free 0 17. 2012 tax filing for free 4 16. 2012 tax filing for free 7 16. 2012 tax filing for free 1 15. 2012 tax filing for free 5 15. 2012 tax filing for free 0 14. 2012 tax filing for free 4 13. 2012 tax filing for free 9 13. 2012 tax filing for free 4 13. 2012 tax filing for free 0 85 17. 2012 tax filing for free 9 17. 2012 tax filing for free 3 16. 2012 tax filing for free 6 16. 2012 tax filing for free 0 15. 2012 tax filing for free 4 14. 2012 tax filing for free 8 14. 2012 tax filing for free 3 13. 2012 tax filing for free 7 13. 2012 tax filing for free 2 12. 2012 tax filing for free 8 86 17. 2012 tax filing for free 8 17. 2012 tax filing for free 1 16. 2012 tax filing for free 5 15. 2012 tax filing for free 8 15. 2012 tax filing for free 2 14. 2012 tax filing for free 6 14. 2012 tax filing for free 1 13. 2012 tax filing for free 5 13. 2012 tax filing for free 0 12. 2012 tax filing for free 5 87 17. 2012 tax filing for free 7 17. 2012 tax filing for free 0 16. 2012 tax filing for free 4 15. 2012 tax filing for free 7 15. 2012 tax filing for free 1 14. 2012 tax filing for free 5 13. 2012 tax filing for free 9 13. 2012 tax filing for free 4 12. 2012 tax filing for free 9 12. 2012 tax filing for free 4 88 17. 2012 tax filing for free 6 16. 2012 tax filing for free 9 16. 2012 tax filing for free 3 15. 2012 tax filing for free 6 15. 2012 tax filing for free 0 14. 2012 tax filing for free 4 13. 2012 tax filing for free 8 13. 2012 tax filing for free 2 12. 2012 tax filing for free 7 12. 2012 tax filing for free 2 89 17. 2012 tax filing for free 6 16. 2012 tax filing for free 9 16. 2012 tax filing for free 2 15. 2012 tax filing for free 5 14. 2012 tax filing for free 9 14. 2012 tax filing for free 3 13. 2012 tax filing for free 7 13. 2012 tax filing for free 1 12. 2012 tax filing for free 6 12. 2012 tax filing for free 0 90 17. 2012 tax filing for free 5 16. 2012 tax filing for free 8 16. 2012 tax filing for free 1 15. 2012 tax filing for free 4 14. 2012 tax filing for free 8 14. 2012 tax filing for free 2 13. 2012 tax filing for free 6 13. 2012 tax filing for free 0 12. 2012 tax filing for free 4 11. 2012 tax filing for free 9 91 17. 2012 tax filing for free 4 16. 2012 tax filing for free 7 16. 2012 tax filing for free 0 15. 2012 tax filing for free 4 14. 2012 tax filing for free 7 14. 2012 tax filing for free 1 13. 2012 tax filing for free 5 12. 2012 tax filing for free 9 12. 2012 tax filing for free 3 11. 2012 tax filing for free 8 92 17. 2012 tax filing for free 4 16. 2012 tax filing for free 7 16. 2012 tax filing for free 0 15. 2012 tax filing for free 3 14. 2012 tax filing for free 6 14. 2012 tax filing for free 0 13. 2012 tax filing for free 4 12. 2012 tax filing for free 8 12. 2012 tax filing for free 2 11. 2012 tax filing for free 7 93 17. 2012 tax filing for free 3 16. 2012 tax filing for free 6 15. 2012 tax filing for free 9 15. 2012 tax filing for free 2 14. 2012 tax filing for free 6 13. 2012 tax filing for free 9 13. 2012 tax filing for free 3 12. 2012 tax filing for free 7 12. 2012 tax filing for free 1 11. 2012 tax filing for free 6 94 17. 2012 tax filing for free 3 16. 2012 tax filing for free 6 15. 2012 tax filing for free 9 15. 2012 tax filing for free 2 14. 2012 tax filing for free 5 13. 2012 tax filing for free 9 13. 2012 tax filing for free 2 12. 2012 tax filing for free 6 12. 2012 tax filing for free 0 11. 2012 tax filing for free 5 95 17. 2012 tax filing for free 3 16. 2012 tax filing for free 5 15. 2012 tax filing for free 8 15. 2012 tax filing for free 1 14. 2012 tax filing for free 5 13. 2012 tax filing for free 8 13. 2012 tax filing for free 2 12. 2012 tax filing for free 6 12. 2012 tax filing for free 0 11. 2012 tax filing for free 4 96 17. 2012 tax filing for free 2 16. 2012 tax filing for free 5 15. 2012 tax filing for free 8 15. 2012 tax filing for free 1 14. 2012 tax filing for free 4 13. 2012 tax filing for free 8 13. 2012 tax filing for free 1 12. 2012 tax filing for free 5 11. 2012 tax filing for free 9 11. 2012 tax filing for free 3 97 17. 2012 tax filing for free 2 16. 2012 tax filing for free 5 15. 2012 tax filing for free 8 15. 2012 tax filing for free 1 14. 2012 tax filing for free 4 13. 2012 tax filing for free 7 13. 2012 tax filing for free 1 12. 2012 tax filing for free 5 11. 2012 tax filing for free 9 11. 2012 tax filing for free 3 98 17. 2012 tax filing for free 2 16. 2012 tax filing for free 4 15. 2012 tax filing for free 7 15. 2012 tax filing for free 0 14. 2012 tax filing for free 3 13. 2012 tax filing for free 7 13. 2012 tax filing for free 0 12. 2012 tax filing for free 4 11. 2012 tax filing for free 8 11. 2012 tax filing for free 2 99 17. 2012 tax filing for free 2 16. 2012 tax filing for free 4 15. 2012 tax filing for free 7 15. 2012 tax filing for free 0 14. 2012 tax filing for free 3 13. 2012 tax filing for free 6 13. 2012 tax filing for free 0 12. 2012 tax filing for free 4 11. 2012 tax filing for free 8 11. 2012 tax filing for free 2 100 17. 2012 tax filing for free 1 16. 2012 tax filing for free 4 15. 2012 tax filing for free 7 15. 2012 tax filing for free 0 14. 2012 tax filing for free 3 13. 2012 tax filing for free 6 12. 2012 tax filing for free 9 12. 2012 tax filing for free 3 11. 2012 tax filing for free 7 11. 2012 tax filing for free 1 101 17. 2012 tax filing for free 1 16. 2012 tax filing for free 4 15. 2012 tax filing for free 6 14. 2012 tax filing for free 9 14. 2012 tax filing for free 2 13. 2012 tax filing for free 6 12. 2012 tax filing for free 9 12. 2012 tax filing for free 3 11. 2012 tax filing for free 7 11. 2012 tax filing for free 1 102 17. 2012 tax filing for free 1 16. 2012 tax filing for free 4 15. 2012 tax filing for free 6 14. 2012 tax filing for free 9 14. 2012 tax filing for free 2 13. 2012 tax filing for free 5 12. 2012 tax filing for free 9 12. 2012 tax filing for free 2 11. 2012 tax filing for free 6 11. 2012 tax filing for free 0 103 17. 2012 tax filing for free 1 16. 2012 tax filing for free 3 15. 2012 tax filing for free 6 14. 2012 tax filing for free 9 14. 2012 tax filing for free 2 13. 2012 tax filing for free 5 12. 2012 tax filing for free 9 12. 2012 tax filing for free 2 11. 2012 tax filing for free 6 11. 2012 tax filing for free 0 104 17. 2012 tax filing for free 1 16. 2012 tax filing for free 3 15. 2012 tax filing for free 6 14. 2012 tax filing for free 9 14. 2012 tax filing for free 2 13. 2012 tax filing for free 5 12. 2012 tax filing for free 8 12. 2012 tax filing for free 2 11. 2012 tax filing for free 6 11. 2012 tax filing for free 0 105 17. 2012 tax filing for free 1 16. 2012 tax filing for free 3 15. 2012 tax filing for free 6 14. 2012 tax filing for free 9 14. 2012 tax filing for free 2 13. 2012 tax filing for free 5 12. 2012 tax filing for free 8 12. 2012 tax filing for free 2 11. 2012 tax filing for free 5 10. 2012 tax filing for free 9 106 17. 2012 tax filing for free 1 16. 2012 tax filing for free 3 15. 2012 tax filing for free 6 14. 2012 tax filing for free 8 14. 2012 tax filing for free 1 13. 2012 tax filing for free 5 12. 2012 tax filing for free 8 12. 2012 tax filing for free 2 11. 2012 tax filing for free 5 10. 2012 tax filing for free 9 107 17. 2012 tax filing for free 0 16. 2012 tax filing for free 3 15. 2012 tax filing for free 6 14. 2012 tax filing for free 8 14. 2012 tax filing for free 1 13. 2012 tax filing for free 4 12. 2012 tax filing for free 8 12. 2012 tax filing for free 1 11. 2012 tax filing for free 5 10. 2012 tax filing for free 9 108 17. 2012 tax filing for free 0 16. 2012 tax filing for free 3 15. 2012 tax filing for free 5 14. 2012 tax filing for free 8 14. 2012 tax filing for free 1 13. 2012 tax filing for free 4 12. 2012 tax filing for free 8 12. 2012 tax filing for free 1 11. 2012 tax filing for free 5 10. 2012 tax filing for free 9 109 17. 2012 tax filing for free 0 16. 2012 tax filing for free 3 15. 2012 tax filing for free 5 14. 2012 tax filing for free 8 14. 2012 tax filing for free 1 13. 2012 tax filing for free 4 12. 2012 tax filing for free 8 12. 2012 tax filing for free 1 11. 2012 tax filing for free 5 10. 2012 tax filing for free 9 Appendix C. 2012 tax filing for free (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. 2012 tax filing for free 0 16. 2012 tax filing for free 3 15. 2012 tax filing for free 5 14. 2012 tax filing for free 8 14. 2012 tax filing for free 1 13. 2012 tax filing for free 4 12. 2012 tax filing for free 7 12. 2012 tax filing for free 1 11. 2012 tax filing for free 5 10. 2012 tax filing for free 9 111 17. 2012 tax filing for free 0 16. 2012 tax filing for free 3 15. 2012 tax filing for free 5 14. 2012 tax filing for free 8 14. 2012 tax filing for free 1 13. 2012 tax filing for free 4 12. 2012 tax filing for free 7 12. 2012 tax filing for free 1 11. 2012 tax filing for free 5 10. 2012 tax filing for free 8 112 17. 2012 tax filing for free 0 16. 2012 tax filing for free 3 15. 2012 tax filing for free 5 14. 2012 tax filing for free 8 14. 2012 tax filing for free 1 13. 2012 tax filing for free 4 12. 2012 tax filing for free 7 12. 2012 tax filing for free 1 11. 2012 tax filing for free 5 10. 2012 tax filing for free 8 113 17. 2012 tax filing for free 0 16. 2012 tax filing for free 3 15. 2012 tax filing for free 5 14. 2012 tax filing for free 8 14. 2012 tax filing for free 1 13. 2012 tax filing for free 4 12. 2012 tax filing for free 7 12. 2012 tax filing for free 1 11. 2012 tax filing for free 4 10. 2012 tax filing for free 8 114 17. 2012 tax filing for free 0 16. 2012 tax filing for free 3 15. 2012 tax filing for free 5 14. 2012 tax filing for free 8 14. 2012 tax filing for free 1 13. 2012 tax filing for free 4 12. 2012 tax filing for free 7 12. 2012 tax filing for free 1 11. 2012 tax filing for free 4 10. 2012 tax filing for free 8 115+ 17. 2012 tax filing for free 0 16. 2012 tax filing for free 3 15. 2012 tax filing for free 5 14. 2012 tax filing for free 8 14. 2012 tax filing for free 1 13. 2012 tax filing for free 4 12. 2012 tax filing for free 7 12. 2012 tax filing for free 1 11. 2012 tax filing for free 4 10. 2012 tax filing for free 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. 2012 tax filing for free 8 13. 2012 tax filing for free 4 13. 2012 tax filing for free 1 12. 2012 tax filing for free 8 12. 2012 tax filing for free 6 12. 2012 tax filing for free 3 12. 2012 tax filing for free 1 11. 2012 tax filing for free 9 11. 2012 tax filing for free 7 11. 2012 tax filing for free 5 81 13. 2012 tax filing for free 4 13. 2012 tax filing for free 1 12. 2012 tax filing for free 7 12. 2012 tax filing for free 4 12. 2012 tax filing for free 2 11. 2012 tax filing for free 9 11. 2012 tax filing for free 7 11. 2012 tax filing for free 4 11. 2012 tax filing for free 3 11. 2012 tax filing for free 1 82 13. 2012 tax filing for free 1 12. 2012 tax filing for free 7 12. 2012 tax filing for free 4 12. 2012 tax filing for free 1 11. 2012 tax filing for free 8 11. 2012 tax filing for free 5 11. 2012 tax filing for free 3 11. 2012 tax filing for free 0 10. 2012 tax filing for free 8 10. 2012 tax filing for free 6 83 12. 2012 tax filing for free 8 12. 2012 tax filing for free 4 12. 2012 tax filing for free 1 11. 2012 tax filing for free 7 11. 2012 tax filing for free 4 11. 2012 tax filing for free 1 10. 2012 tax filing for free 9 10. 2012 tax filing for free 6 10. 2012 tax filing for free 4 10. 2012 tax filing for free 2 84 12. 2012 tax filing for free 6 12. 2012 tax filing for free 2 11. 2012 tax filing for free 8 11. 2012 tax filing for free 4 11. 2012 tax filing for free 1 10. 2012 tax filing for free 8 10. 2012 tax filing for free 5 10. 2012 tax filing for free 3 10. 2012 tax filing for free 1 9. 2012 tax filing for free 9 85 12. 2012 tax filing for free 3 11. 2012 tax filing for free 9 11. 2012 tax filing for free 5 11. 2012 tax filing for free 1 10. 2012 tax filing for free 8 10. 2012 tax filing for free 5 10. 2012 tax filing for free 2 9. 2012 tax filing for free 9 9. 2012 tax filing for free 7 9. 2012 tax filing for free 5 86 12. 2012 tax filing for free 1 11. 2012 tax filing for free 7 11. 2012 tax filing for free 3 10. 2012 tax filing for free 9 10. 2012 tax filing for free 5 10. 2012 tax filing for free 2 9. 2012 tax filing for free 9 9. 2012 tax filing for free 6 9. 2012 tax filing for free 4 9. 2012 tax filing for free 2 87 11. 2012 tax filing for free 9 11. 2012 tax filing for free 4 11. 2012 tax filing for free 0 10. 2012 tax filing for free 6 10. 2012 tax filing for free 3 9. 2012 tax filing for free 9 9. 2012 tax filing for free 6 9. 2012 tax filing for free 4 9. 2012 tax filing for free 1 8. 2012 tax filing for free 9 88 11. 2012 tax filing for free 7 11. 2012 tax filing for free 3 10. 2012 tax filing for free 8 10. 2012 tax filing for free 4 10. 2012 tax filing for free 1 9. 2012 tax filing for free 7 9. 2012 tax filing for free 4 9. 2012 tax filing for free 1 8. 2012 tax filing for free 8 8. 2012 tax filing for free 6 89 11. 2012 tax filing for free 5 11. 2012 tax filing for free 1 10. 2012 tax filing for free 6 10. 2012 tax filing for free 2 9. 2012 tax filing for free 9 9. 2012 tax filing for free 5 9. 2012 tax filing for free 2 8. 2012 tax filing for free 9 8. 2012 tax filing for free 6 8. 2012 tax filing for free 3 90 11. 2012 tax filing for free 4 10. 2012 tax filing for free 9 10. 2012 tax filing for free 5 10. 2012 tax filing for free 1 9. 2012 tax filing for free 7 9. 2012 tax filing for free 3 9. 2012 tax filing for free 0 8. 2012 tax filing for free 6 8. 2012 tax filing for free 3 8. 2012 tax filing for free 1 91 11. 2012 tax filing for free 3 10. 2012 tax filing for free 8 10. 2012 tax filing for free 3 9. 2012 tax filing for free 9 9. 2012 tax filing for free 5 9. 2012 tax filing for free 1 8. 2012 tax filing for free 8 8. 2012 tax filing for free 4 8. 2012 tax filing for free 1 7. 2012 tax filing for free 9 92 11. 2012 tax filing for free 2 10. 2012 tax filing for free 7 10. 2012 tax filing for free 2 9. 2012 tax filing for free 8 9. 2012 tax filing for free 3 9. 2012 tax filing for free 0 8. 2012 tax filing for free 6 8. 2012 tax filing for free 3 8. 2012 tax filing for free 0 7. 2012 tax filing for free 7 93 11. 2012 tax filing for free 1 10. 2012 tax filing for free 6 10. 2012 tax filing for free 1 9. 2012 tax filing for free 6 9. 2012 tax filing for free 2 8. 2012 tax filing for free 8 8. 2012 tax filing for free 5 8. 2012 tax filing for free 1 7. 2012 tax filing for free 8 7. 2012 tax filing for free 5 94 11. 2012 tax filing for free 0 10. 2012 tax filing for free 5 10. 2012 tax filing for free 0 9. 2012 tax filing for free 5 9. 2012 tax filing for free 1 8. 2012 tax filing for free 7 8. 2012 tax filing for free 3 8. 2012 tax filing for free 0 7. 2012 tax filing for free 6 7. 2012 tax filing for free 3 95 10. 2012 tax filing for free 9 10. 2012 tax filing for free 4 9. 2012 tax filing for free 9 9. 2012 tax filing for free 4 9. 2012 tax filing for free 0 8. 2012 tax filing for free 6 8. 2012 tax filing for free 2 7. 2012 tax filing for free 8 7. 2012 tax filing for free 5 7. 2012 tax filing for free 2 96 10. 2012 tax filing for free 8 10. 2012 tax filing for free 3 9. 2012 tax filing for free 8 9. 2012 tax filing for free 3 8. 2012 tax filing for free 9 8. 2012 tax filing for free 5 8. 2012 tax filing for free 1 7. 2012 tax filing for free 7 7. 2012 tax filing for free 4 7. 2012 tax filing for free 1 97 10. 2012 tax filing for free 7 10. 2012 tax filing for free 2 9. 2012 tax filing for free 7 9. 2012 tax filing for free 2 8. 2012 tax filing for free 8 8. 2012 tax filing for free 4 8. 2012 tax filing for free 0 7. 2012 tax filing for free 6 7. 2012 tax filing for free 3 6. 2012 tax filing for free 9 98 10. 2012 tax filing for free 7 10. 2012 tax filing for free 1 9. 2012 tax filing for free 6 9. 2012 tax filing for free 2 8. 2012 tax filing for free 7 8. 2012 tax filing for free 3 7. 2012 tax filing for free 9 7. 2012 tax filing for free 5 7. 2012 tax filing for free 1 6. 2012 tax filing for free 8 99 10. 2012 tax filing for free 6 10. 2012 tax filing for free 1 9. 2012 tax filing for free 6 9. 2012 tax filing for free 1 8. 2012 tax filing for free 6 8. 2012 tax filing for free 2 7. 2012 tax filing for free 8 7. 2012 tax filing for free 4 7. 2012 tax filing for free 0 6. 2012 tax filing for free 7 100 10. 2012 tax filing for free 6 10. 2012 tax filing for free 0 9. 2012 tax filing for free 5 9. 2012 tax filing for free 0 8. 2012 tax filing for free 5 8. 2012 tax filing for free 1 7. 2012 tax filing for free 7 7. 2012 tax filing for free 3 6. 2012 tax filing for free 9 6. 2012 tax filing for free 6 101 10. 2012 tax filing for free 5 10. 2012 tax filing for free 0 9. 2012 tax filing for free 4 9. 2012 tax filing for free 0 8. 2012 tax filing for free 5 8. 2012 tax filing for free 0 7. 2012 tax filing for free 6 7. 2012 tax filing for free 2 6. 2012 tax filing for free 9 6. 2012 tax filing for free 5 102 10. 2012 tax filing for free 5 9. 2012 tax filing for free 9 9. 2012 tax filing for free 4 8. 2012 tax filing for free 9 8. 2012 tax filing for free 4 8. 2012 tax filing for free 0 7. 2012 tax filing for free 5 7. 2012 tax filing for free 1 6. 2012 tax filing for free 8 6. 2012 tax filing for free 4 103 10. 2012 tax filing for free 4 9. 2012 tax filing for free 9 9. 2012 tax filing for free 4 8. 2012 tax filing for free 8 8. 2012 tax filing for free 4 7. 2012 tax filing for free 9 7. 2012 tax filing for free 5 7. 2012 tax filing for free 1 6. 2012 tax filing for free 7 6. 2012 tax filing for free 3 104 10. 2012 tax filing for free 4 9. 2012 tax filing for free 8 9. 2012 tax filing for free 3 8. 2012 tax filing for free 8 8. 2012 tax filing for free 3 7. 2012 tax filing for free 9 7. 2012 tax filing for free 4 7. 2012 tax filing for free 0 6. 2012 tax filing for free 6 6. 2012 tax filing for free 3 105 10. 2012 tax filing for free 4 9. 2012 tax filing for free 8 9. 2012 tax filing for free 3 8. 2012 tax filing for free 8 8. 2012 tax filing for free 3 7. 2012 tax filing for free 8 7. 2012 tax filing for free 4 7. 2012 tax filing for free 0 6. 2012 tax filing for free 6 6. 2012 tax filing for free 2 106 10. 2012 tax filing for free 3 9. 2012 tax filing for free 8 9. 2012 tax filing for free 2 8. 2012 tax filing for free 7 8. 2012 tax filing for free 2 7. 2012 tax filing for free 8 7. 2012 tax filing for free 3 6. 2012 tax filing for free 9 6. 2012 tax filing for free 5 6. 2012 tax filing for free 2 107 10. 2012 tax filing for free 3 9. 2012 tax filing for free 8 9. 2012 tax filing for free 2 8. 2012 tax filing for free 7 8. 2012 tax filing for free 2 7. 2012 tax filing for free 7 7. 2012 tax filing for free 3 6. 2012 tax filing for free 9 6. 2012 tax filing for free 5 6. 2012 tax filing for free 1 108 10. 2012 tax filing for free 3 9. 2012 tax filing for free 7 9. 2012 tax filing for free 2 8. 2012 tax filing for free 7 8. 2012 tax filing for free 2 7. 2012 tax filing for free 7 7. 2012 tax filing for free 3 6. 2012 tax filing for free 8 6. 2012 tax filing for free 4 6. 2012 tax filing for free 1 109 10. 2012 tax filing for free 3 9. 2012 tax filing for free 7 9. 2012 tax filing for free 2 8. 2012 tax filing for free 7 8. 2012 tax filing for free 2 7. 2012 tax filing for free 7 7. 2012 tax filing for free 2 6. 2012 tax filing for free 8 6. 2012 tax filing for free 4 6. 2012 tax filing for free 0 110 10. 2012 tax filing for free 3 9. 2012 tax filing for free 7 9. 2012 tax filing for free 2 8. 2012 tax filing for free 6 8. 2012 tax filing for free 1 7. 2012 tax filing for free 7 7. 2012 tax filing for free 2 6. 2012 tax filing for free 8 6. 2012 tax filing for free 4 6. 2012 tax filing for free 0 111 10. 2012 tax filing for free 3 9. 2012 tax filing for free 7 9. 2012 tax filing for free 1 8. 2012 tax filing for free 6 8. 2012 tax filing for free 1 7. 2012 tax filing for free 6 7. 2012 tax filing for free 2 6. 2012 tax filing for free 8 6. 2012 tax filing for free 3 6. 2012 tax filing for free 0 112 10. 2012 tax filing for free 2 9. 2012 tax filing for free 7 9. 2012 tax filing for free 1 8. 2012 tax filing for free 6 8. 2012 tax filing for free 1 7. 2012 tax filing for free 6 7. 2012 tax filing for free 2 6. 2012 tax filing for free 7 6. 2012 tax filing for free 3 5. 2012 tax filing for free 9 113 10. 2012 tax filing for free 2 9. 2012 tax filing for free 7 9. 2012 tax filing for free 1 8. 2012 tax filing for free 6 8. 2012 tax filing for free 1 7. 2012 tax filing for free 6 7. 2012 tax filing for free 2 6. 2012 tax filing for free 7 6. 2012 tax filing for free 3 5. 2012 tax filing for free 9 114 10. 2012 tax filing for free 2 9. 2012 tax filing for free 7 9. 2012 tax filing for free 1 8. 2012 tax filing for free 6 8. 2012 tax filing for free 1 7. 2012 tax filing for free 6 7. 2012 tax filing for free 1 6. 2012 tax filing for free 7 6. 2012 tax filing for free 3 5. 2012 tax filing for free 9 115+ 10. 2012 tax filing for free 2 9. 2012 tax filing for free 7 9. 2012 tax filing for free 1 8. 2012 tax filing for free 6 8. 2012 tax filing for free 1 7. 2012 tax filing for free 6 7. 2012 tax filing for free 1 6. 2012 tax filing for free 7 6. 2012 tax filing for free 3 5. 2012 tax filing for free 9 Appendix C. 2012 tax filing for free (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. 2012 tax filing for free 8 7. 2012 tax filing for free 6 7. 2012 tax filing for free 4 7. 2012 tax filing for free 2 7. 2012 tax filing for free 1 6. 2012 tax filing for free 9 6. 2012 tax filing for free 8 6. 2012 tax filing for free 6 6. 2012 tax filing for free 5 6. 2012 tax filing for free 4 91 7. 2012 tax filing for free 6 7. 2012 tax filing for free 4 7. 2012 tax filing for free 2 7. 2012 tax filing for free 0 6. 2012 tax filing for free 8 6. 2012 tax filing for free 7 6. 2012 tax filing for free 5 6. 2012 tax filing for free 4 6. 2012 tax filing for free 3 6. 2012 tax filing for free 1 92 7. 2012 tax filing for free 4 7. 2012 tax filing for free 2 7. 2012 tax filing for free 0 6. 2012 tax filing for free 8 6. 2012 tax filing for free 6 6. 2012 tax filing for free 4 6. 2012 tax filing for free 3 6. 2012 tax filing for free 1 6. 2012 tax filing for free 0 5. 2012 tax filing for free 9 93 7. 2012 tax filing for free 2 7. 2012 tax filing for free 0 6. 2012 tax filing for free 8 6. 2012 tax filing for free 6 6. 2012 tax filing for free 4 6. 2012 tax filing for free 2 6. 2012 tax filing for free 1 5. 2012 tax filing for free 9 5. 2012 tax filing for free 8 5. 2012 tax filing for free 6 94 7. 2012 tax filing for free 1 6. 2012 tax filing for free 8 6. 2012 tax filing for free 6 6. 2012 tax filing for free 4 6. 2012 tax filing for free 2 6. 2012 tax filing for free 0 5. 2012 tax filing for free 9 5. 2012 tax filing for free 7 5. 2012 tax filing for free 6 5. 2012 tax filing for free 4 95 6. 2012 tax filing for free 9 6. 2012 tax filing for free 7 6. 2012 tax filing for free 4 6. 2012 tax filing for free 2 6. 2012 tax filing for free 0 5. 2012 tax filing for free 8 5. 2012 tax filing for free 7 5. 2012 tax filing for free 5 5. 2012 tax filing for free 4 5. 2012 tax filing for free 2 96 6. 2012 tax filing for free 8 6. 2012 tax filing for free 5 6. 2012 tax filing for free 3 6. 2012 tax filing for free 1 5. 2012 tax filing for free 9 5. 2012 tax filing for free 7 5. 2012 tax filing for free 5 5. 2012 tax filing for free 3 5. 2012 tax filing for free 2 5. 2012 tax filing for free 0 97 6. 2012 tax filing for free 6 6. 2012 tax filing for free 4 6. 2012 tax filing for free 1 5. 2012 tax filing for free 9 5. 2012 tax filing for free 7 5. 2012 tax filing for free 5 5. 2012 tax filing for free 3 5. 2012 tax filing for free 2 5. 2012 tax filing for free 0 4. 2012 tax filing for free 9 98 6. 2012 tax filing for free 5 6. 2012 tax filing for free 3 6. 2012 tax filing for free 0 5. 2012 tax filing for free 8 5. 2012 tax filing for free 6 5. 2012 tax filing for free 4 5. 2012 tax filing for free 2 5. 2012 tax filing for free 0 4. 2012 tax filing for free 8 4. 2012 tax filing for free 7 99 6. 2012 tax filing for free 4 6. 2012 tax filing for free 1 5. 2012 tax filing for free 9 5. 2012 tax filing for free 6 5. 2012 tax filing for free 4 5. 2012 tax filing for free 2 5. 2012 tax filing for free 0 4. 2012 tax filing for free 9 4. 2012 tax filing for free 7 4. 2012 tax filing for free 5 100 6. 2012 tax filing for free 3 6. 2012 tax filing for free 0 5. 2012 tax filing for free 8 5. 2012 tax filing for free 5 5. 2012 tax filing for free 3 5. 2012 tax filing for free 1 4. 2012 tax filing for free 9 4. 2012 tax filing for free 7 4. 2012 tax filing for free 5 4. 2012 tax filing for free 4 101 6. 2012 tax filing for free 2 5. 2012 tax filing for free 9 5. 2012 tax filing for free 6 5. 2012 tax filing for free 4 5. 2012 tax filing for free 2 5. 2012 tax filing for free 0 4. 2012 tax filing for free 8 4. 2012 tax filing for free 6 4. 2012 tax filing for free 4 4. 2012 tax filing for free 2 102 6. 2012 tax filing for free 1 5. 2012 tax filing for free 8 5. 2012 tax filing for free 5 5. 2012 tax filing for free 3 5. 2012 tax filing for free 1 4. 2012 tax filing for free 8 4. 2012 tax filing for free 6 4. 2012 tax filing for free 4 4. 2012 tax filing for free 3 4. 2012 tax filing for free 1 103 6. 2012 tax filing for free 0 5. 2012 tax filing for free 7 5. 2012 tax filing for free 4 5. 2012 tax filing for free 2 5. 2012 tax filing for free 0 4. 2012 tax filing for free 7 4. 2012 tax filing for free 5 4. 2012 tax filing for free 3 4. 2012 tax filing for free 1 4. 2012 tax filing for free 0 104 5. 2012 tax filing for free 9 5. 2012 tax filing for free 6 5. 2012 tax filing for free 4 5. 2012 tax filing for free 1 4. 2012 tax filing for free 9 4. 2012 tax filing for free 6 4. 2012 tax filing for free 4 4. 2012 tax filing for free 2 4. 2012 tax filing for free 0 3. 2012 tax filing for free 8 105 5. 2012 tax filing for free 9 5. 2012 tax filing for free 6 5. 2012 tax filing for free 3 5. 2012 tax filing for free 0 4. 2012 tax filing for free 8 4. 2012 tax filing for free 5 4. 2012 tax filing for free 3 4. 2012 tax filing for free 1 3. 2012 tax filing for free 9 3. 2012 tax filing for free 7 106 5. 2012 tax filing for free 8 5. 2012 tax filing for free 5 5. 2012 tax filing for free 2 4. 2012 tax filing for free 9 4. 2012 tax filing for free 7 4. 2012 tax filing for free 5 4. 2012 tax filing for free 2 4. 2012 tax filing for free 0 3. 2012 tax filing for free 8 3. 2012 tax filing for free 6 107 5. 2012 tax filing for free 8 5. 2012 tax filing for free 4 5. 2012 tax filing for free 1 4. 2012 tax filing for free 9 4. 2012 tax filing for free 6 4. 2012 tax filing for free 4 4. 2012 tax filing for free 2 3. 2012 tax filing for free 9 3. 2012 tax filing for free 7 3. 2012 tax filing for free 5 108 5. 2012 tax filing for free 7 5. 2012 tax filing for free 4 5. 2012 tax filing for free 1 4. 2012 tax filing for free 8 4. 2012 tax filing for free 6 4. 2012 tax filing for free 3 4. 2012 tax filing for free 1 3. 2012 tax filing for free 9 3. 2012 tax filing for free 7 3. 2012 tax filing for free 5 109 5. 2012 tax filing for free 7 5. 2012 tax filing for free 3 5. 2012 tax filing for free 0 4. 2012 tax filing for free 8 4. 2012 tax filing for free 5 4. 2012 tax filing for free 3 4. 2012 tax filing for free 0 3. 2012 tax filing for free 8 3. 2012 tax filing for free 6 3. 2012 tax filing for free 4 110 5. 2012 tax filing for free 6 5. 2012 tax filing for free 3 5. 2012 tax filing for free 0 4. 2012 tax filing for free 7 4. 2012 tax filing for free 5 4. 2012 tax filing for free 2 4. 2012 tax filing for free 0 3. 2012 tax filing for free 8 3. 2012 tax filing for free 5 3. 2012 tax filing for free 3 111 5. 2012 tax filing for free 6 5. 2012 tax filing for free 3 5. 2012 tax filing for free 0 4. 2012 tax filing for free 7 4. 2012 tax filing for free 4 4. 2012 tax filing for free 2 3. 2012 tax filing for free 9 3. 2012 tax filing for free 7 3. 2012 tax filing for free 5 3. 2012 tax filing for free 3 112 5. 2012 tax filing for free 6 5. 2012 tax filing for free 3 4. 2012 tax filing for free 9 4. 2012 tax filing for free 7 4. 2012 tax filing for free 4 4. 2012 tax filing for free 1 3. 2012 tax filing for free 9 3. 2012 tax filing for free 7 3. 2012 tax filing for free 5 3. 2012 tax filing for free 2 113 5. 2012 tax filing for free 6 5. 2012 tax filing for free 2 4. 2012 tax filing for free 9 4. 2012 tax filing for free 6 4. 2012 tax filing for free 4 4. 2012 tax filing for free 1 3. 2012 tax filing for free 9 3. 2012 tax filing for free 6 3. 2012 tax filing for free 4 3. 2012 tax filing for free 2 114 5. 2012 tax filing for free 6 5. 2012 tax filing for free 2 4. 2012 tax filing for free 9 4. 2012 tax filing for free 6 4. 2012 tax filing for free 3 4. 2012 tax filing for free 1 3. 2012 tax filing for free 9 3. 2012 tax filing for free 6 3. 2012 tax filing for free 4 3. 2012 tax filing for free 2 115+ 5. 2012 tax filing for free 5 5. 2012 tax filing for free 2 4. 2012 tax filing for free 9 4. 2012 tax filing for free 6 4. 2012 tax filing for free 3 4. 2012 tax filing for free 1 3. 2012 tax filing for free 8 3. 2012 tax filing for free 6 3. 2012 tax filing for free 4 3. 2012 tax filing for free 1 Appendix C. 2012 tax filing for free (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. 2012 tax filing for free 2 4. 2012 tax filing for free 1 3. 2012 tax filing for free 9 3. 2012 tax filing for free 8 3. 2012 tax filing for free 7 3. 2012 tax filing for free 5 3. 2012 tax filing for free 4 3. 2012 tax filing for free 3 3. 2012 tax filing for free 3 3. 2012 tax filing for free 2 101 4. 2012 tax filing for free 1 3. 2012 tax filing for free 9 3. 2012 tax filing for free 7 3. 2012 tax filing for free 6 3. 2012 tax filing for free 5 3. 2012 tax filing for free 4 3. 2012 tax filing for free 2 3. 2012 tax filing for free 1 3. 2012 tax filing for free 1 3. 2012 tax filing for free 0 102 3. 2012 tax filing for free 9 3. 2012 tax filing for free 7 3. 2012 tax filing for free 6 3. 2012 tax filing for free 4 3. 2012 tax filing for free 3 3. 2012 tax filing for free 2 3. 2012 tax filing for free 1 3. 2012 tax filing for free 0 2. 2012 tax filing for free 9 2. 2012 tax filing for free 8 103 3. 2012 tax filing for free 8 3. 2012 tax filing for free 6 3. 2012 tax filing for free 4 3. 2012 tax filing for free 3 3. 2012 tax filing for free 2 3. 2012 tax filing for free 0 2. 2012 tax filing for free 9 2. 2012 tax filing for free 8 2. 2012 tax filing for free 7 2. 2012 tax filing for free 6 104 3. 2012 tax filing for free 7 3. 2012 tax filing for free 5 3. 2012 tax filing for free 3 3. 2012 tax filing for free 2 3. 2012 tax filing for free 0 2. 2012 tax filing for free 9 2. 2012 tax filing for free 7 2. 2012 tax filing for free 6 2. 2012 tax filing for free 5 2. 2012 tax filing for free 4 105 3. 2012 tax filing for free 5 3. 2012 tax filing for free 4 3. 2012 tax filing for free 2 3. 2012 tax filing for free 0 2. 2012 tax filing for free 9 2. 2012 tax filing for free 7 2. 2012 tax filing for free 6 2. 2012 tax filing for free 5 2. 2012 tax filing for free 4 2. 2012 tax filing for free 3 106 3. 2012 tax filing for free 4 3. 2012 tax filing for free 2 3. 2012 tax filing for free 1 2. 2012 tax filing for free 9 2. 2012 tax filing for free 7 2. 2012 tax filing for free 6 2. 2012 tax filing for free 4 2. 2012 tax filing for free 3 2. 2012 tax filing for free 2 2. 2012 tax filing for free 1 107 3. 2012 tax filing for free 3 3. 2012 tax filing for free 1 3. 2012 tax filing for free 0 2. 2012 tax filing for free 8 2. 2012 tax filing for free 6 2. 2012 tax filing for free 5 2. 2012 tax filing for free 3 2. 2012 tax filing for free 2 2. 2012 tax filing for free 1 2. 2012 tax filing for free 0 108 3. 2012 tax filing for free 3 3. 2012 tax filing for free 1 2. 2012 tax filing for free 9 2. 2012 tax filing for free 7 2. 2012 tax filing for free 5 2. 2012 tax filing for free 4 2. 2012 tax filing for free 2 2. 2012 tax filing for free 1 1. 2012 tax filing for free 9 1. 2012 tax filing for free 8 109 3. 2012 tax filing for free 2 3. 2012 tax filing for free 0 2. 2012 tax filing for free 8 2. 2012 tax filing for free 6 2. 2012 tax filing for free 4 2. 2012 tax filing for free 3 2. 2012 tax filing for free 1 2. 2012 tax filing for free 0 1. 2012 tax filing for free 8 1. 2012 tax filing for free 7 110 3. 2012 tax filing for free 1 2. 2012 tax filing for free 9 2. 2012 tax filing for free 7 2. 2012 tax filing for free 5 2. 2012 tax filing for free 3 2. 2012 tax filing for free 2 2. 2012 tax filing for free 0 1. 2012 tax filing for free 9 1. 2012 tax filing for free 7 1. 2012 tax filing for free 6 111 3. 2012 tax filing for free 1 2. 2012 tax filing for free 9 2. 2012 tax filing for free 7 2. 2012 tax filing for free 5 2. 2012 tax filing for free 3 2. 2012 tax filing for free 1 1. 2012 tax filing for free 9 1. 2012 tax filing for free 8 1. 2012 tax filing for free 6 1. 2012 tax filing for free 5 112 3. 2012 tax filing for free 0 2. 2012 tax filing for free 8 2. 2012 tax filing for free 6 2. 2012 tax filing for free 4 2. 2012 tax filing for free 2 2. 2012 tax filing for free 0 1. 2012 tax filing for free 9 1. 2012 tax filing for free 7 1. 2012 tax filing for free 5 1. 2012 tax filing for free 4 113 3. 2012 tax filing for free 0 2. 2012 tax filing for free 8 2. 2012 tax filing for free 6 2. 2012 tax filing for free 4 2. 2012 tax filing for free 2 2. 2012 tax filing for free 0 1. 2012 tax filing for free 8 1. 2012 tax filing for free 6 1. 2012 tax filing for free 5 1. 2012 tax filing for free 3 114 3. 2012 tax filing for free 0 2. 2012 tax filing for free 7 2. 2012 tax filing for free 5 2. 2012 tax filing for free 3 2. 2012 tax filing for free 1 1. 2012 tax filing for free 9 1. 2012 tax filing for free 8 1. 2012 tax filing for free 6 1. 2012 tax filing for free 4 1. 2012 tax filing for free 3 115+ 2. 2012 tax filing for free 9 2. 2012 tax filing for free 7 2. 2012 tax filing for free 5 2. 2012 tax filing for free 3 2. 2012 tax filing for free 1 1. 2012 tax filing for free 9 1. 2012 tax filing for free 7 1. 2012 tax filing for free 5 1. 2012 tax filing for free 4 1. 2012 tax filing for free 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. 2012 tax filing for free 5 1. 2012 tax filing for free 4 1. 2012 tax filing for free 3 1. 2012 tax filing for free 2 1. 2012 tax filing for free 1 1. 2012 tax filing for free 1         111 1. 2012 tax filing for free 4 1. 2012 tax filing for free 2 1. 2012 tax filing for free 1 1. 2012 tax filing for free 1 1. 2012 tax filing for free 0 1. 2012 tax filing for free 0         112 1. 2012 tax filing for free 3 1. 2012 tax filing for free 1 1. 2012 tax filing for free 0 1. 2012 tax filing for free 0 1. 2012 tax filing for free 0 1. 2012 tax filing for free 0         113 1. 2012 tax filing for free 2 1. 2012 tax filing for free 1 1. 2012 tax filing for free 0 1. 2012 tax filing for free 0 1. 2012 tax filing for free 0 1. 2012 tax filing for free 0         114 1. 2012 tax filing for free 1 1. 2012 tax filing for free 0 1. 2012 tax filing for free 0 1. 2012 tax filing for free 0 1. 2012 tax filing for free 0 1. 2012 tax filing for free 0         115+ 1. 2012 tax filing for free 1 1. 2012 tax filing for free 0 1. 2012 tax filing for free 0 1. 2012 tax filing for free 0 1. 2012 tax filing for free 0 1. 2012 tax filing for free 0         Appendix C. 2012 tax filing for free 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. 2012 tax filing for free 4 93 9. 2012 tax filing for free 6 71 26. 2012 tax filing for free 5 94 9. 2012 tax filing for free 1 72 25. 2012 tax filing for free 6 95 8. 2012 tax filing for free 6 73 24. 2012 tax filing for free 7 96 8. 2012 tax filing for free 1 74 23. 2012 tax filing for free 8 97 7. 2012 tax filing for free 6 75 22. 2012 tax filing for free 9 98 7. 2012 tax filing for free 1 76 22. 2012 tax filing for free 0 99 6. 2012 tax filing for free 7 77 21. 2012 tax filing for free 2 100 6. 2012 tax filing for free 3 78 20. 2012 tax filing for free 3 101 5. 2012 tax filing for free 9 79 19. 2012 tax filing for free 5 102 5. 2012 tax filing for free 5 80 18. 2012 tax filing for free 7 103 5. 2012 tax filing for free 2 81 17. 2012 tax filing for free 9 104 4. 2012 tax filing for free 9 82 17. 2012 tax filing for free 1 105 4. 2012 tax filing for free 5 83 16. 2012 tax filing for free 3 106 4. 2012 tax filing for free 2 84 15. 2012 tax filing for free 5 107 3. 2012 tax filing for free 9 85 14. 2012 tax filing for free 8 108 3. 2012 tax filing for free 7 86 14. 2012 tax filing for free 1 109 3. 2012 tax filing for free 4 87 13. 2012 tax filing for free 4 110 3. 2012 tax filing for free 1 88 12. 2012 tax filing for free 7 111 2. 2012 tax filing for free 9 89 12. 2012 tax filing for free 0 112 2. 2012 tax filing for free 6 90 11. 2012 tax filing for free 4 113 2. 2012 tax filing for free 4 91 10. 2012 tax filing for free 8 114 2. 2012 tax filing for free 1 92 10. 2012 tax filing for free 2 115 and over 1. 2012 tax filing for free 9 Prev  Up  Next   Home   More Online Publications
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IRS Provides Tax Relief to Victims of Hurricane Irene

IRS e-File, Free File to Remain Available to Irene Victims through Oct. 31

Updated 10/11, 9/29, 9/15, 9/14, 9/13, 9/12, 9/9, 9/8,  9/7, 9/2 2011 with expanded federal disaster area.

IR-2011-87, Sept. 1, 2011

WASHINGTON –– The Internal Revenue Service is providing tax relief to individual and business taxpayers impacted by Hurricane Irene.

The IRS announced today that certain taxpayers in Connecticut, Massachusetts, New Hampshire, New Jersey, New York, North Carolina, Pennsylvania, Puerto Rico and Vermont will receive tax relief, and other locations are expected to be added in coming days following additional damage assessments by the Federal Emergency Management Agency (FEMA).

The tax relief postpones certain tax filing and payment deadlines to Oct. 31, 2011. It includes corporations and businesses that previously obtained an extension until Sept. 15, 2011, to file their 2010 returns and individuals and businesses that received a similar extension until Oct. 17. It also includes the estimated tax payment for the third quarter of 2011, which would normally be due Sept. 15.

Full details, including the start date for the relief in various locations and information on how to claim a disaster loss by amending a prior-year tax return, can be found in tax relief announcements for individual states on this website.

The tax relief is part of a coordinated federal response to the damage caused by the hurricane and is based on local damage assessments by FEMA. For information on disaster recovery, individuals should visit disasterassistance.gov.

Tax Relief Available So Far

Filing and payment relief is currently available to taxpayers in federal disaster areas declared in Connecticut, Massachusetts, New Hampshire, New Jersey, New York, North Carolina, Pennsylvania, Puerto Rico and Vermont. The IRS expects to announce tax relief for taxpayers in other areas as damage assessments continue. The IRS encourages taxpayers and tax practitioners to monitor Tax Relief in Disaster Situations on this website for updates.

So far, IRS filing and payment relief applies to the following counties and municipalities:

  • In Connecticut: Fairfield, Hartford, Litchfield, Middlesex, New Haven, New London, Tolland and Windham;
  • In Massachusetts: Berkshire and Franklin;
  • In New Hampshire: Carroll and Grafton;
  • In New Jersey: Atlantic, Bergen, Burlington, Camden, Cape May, Cumberland, Essex, Gloucester, Hudson, Hunterdon, Mercer, Middlesex, Monmouth, Morris, Ocean, Passaic, Salem, Somerset, Sussex, Union and Warren;
  • In New York: Albany, Bronx, Clinton, Columbia, Delaware, Dutchess, Essex, Greene, Herkimer, Kings, Montgomery, Nassau, Orange, Otsego, Putnam, Queens, Rensselaer, Richmond, Rockland, Saratoga, Schenectady, Schoharie, Suffolk, Sullivan, Ulster, Warren, Washington and Westchester; 
  • In North Carolina: Beaufort, Bertie, Bladen, Brunswick, Camden, Carteret, Chowan, Columbus, Craven, Currituck, Dare, Duplin, Edgecombe, Gates, Greene, Halifax, Hertford, Hyde, Johnston, Jones, Lenoir, Martin, Nash, New Hanover, Northampton, Onslow, Pamlico, Pasquotank, Pender, Perquimans, Pitt, Sampson, Tyrrell, Vance, Warren, Washington, Wayne and Wilson;
  • In Pennsylvania: Bucks, Chester, Delaware, Lehigh, Luzerne, Monroe, Montgomery, Northampton, Philadelphia, Sullivan and Wyoming;
  • In Puerto Rico: Adjuntas, Arroyo, Aguas Buenas, Caguas, Canóvanas, Carolina, Cayey, Cidra, Ciales, Coamo, Comerío, Fajardo, Guaynabo, Gurabo, Humacao, Jayuya, Juncos, Las Piedras, Loíza, Luquillo, Naguabo, Naranjito, Orocovis, Patillas, Ponce, Río Grande,  San Juan, San Lorenzo, Trujillo Alto, Vega Baja, Vieques and Villalba;
  • In Vermont: Addison, Bennington, Caledonia, Chittenden, Franklin, Lamoille, Orleans, Orange, Rutland, Washington, Windham and Windsor;

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Page Last Reviewed or Updated: 12-Mar-2014

The 2012 Tax Filing For Free

2012 tax filing for free 1. 2012 tax filing for free   Overview of Depreciation Table of Contents Introduction Useful Items - You may want to see: What Property Can Be Depreciated?Property You Own Property Used in Your Business or Income-Producing Activity Property Having a Determinable Useful Life Property Lasting More Than One Year What Property Cannot Be Depreciated?Land Excepted Property When Does Depreciation Begin and End?Placed in Service Idle Property Cost or Other Basis Fully Recovered Retired From Service What Method Can You Use To Depreciate Your Property?Property You Placed in Service Before 1987 Property Owned or Used in 1986 Intangible Property Corporate or Partnership Property Acquired in a Nontaxable Transfer Election To Exclude Property From MACRS What Is the Basis of Your Depreciable Property?Cost as Basis Other Basis Adjusted Basis How Do You Treat Repairs and Improvements? Do You Have To File Form 4562? How Do You Correct Depreciation Deductions?Filing an Amended Return Changing Your Accounting Method Introduction Depreciation is an annual income tax deduction that allows you to recover the cost or other basis of certain property over the time you use the property. 2012 tax filing for free It is an allowance for the wear and tear, deterioration, or obsolescence of the property. 2012 tax filing for free This chapter discusses the general rules for depreciating property and answers the following questions. 2012 tax filing for free What property can be depreciated? What property cannot be depreciated? When does depreciation begin and end? What method can you use to depreciate your property? What is the basis of your depreciable property? How do you treat repairs and improvements? Do you have to file Form 4562? How do you correct depreciation deductions? Useful Items - You may want to see: Publication 534 Depreciating Property Placed in Service Before 1987 535 Business Expenses 538 Accounting Periods and Methods 551 Basis of Assets Form (and Instructions) Sch C (Form 1040) Profit or Loss From Business Sch C-EZ (Form 1040) Net Profit From Business 2106 Employee Business Expenses 2106-EZ Unreimbursed Employee Business Expenses 3115 Application for Change in Accounting Method 4562 Depreciation and Amortization See chapter 6 for information about getting publications and forms. 2012 tax filing for free What Property Can Be Depreciated? You can depreciate most types of tangible property (except land), such as buildings, machinery, vehicles, furniture, and equipment. 2012 tax filing for free You also can depreciate certain intangible property, such as patents, copyrights, and computer software. 2012 tax filing for free To be depreciable, the property must meet all the following requirements. 2012 tax filing for free It must be property you own. 2012 tax filing for free It must be used in your business or income-producing activity. 2012 tax filing for free It must have a determinable useful life. 2012 tax filing for free It must be expected to last more than one year. 2012 tax filing for free The following discussions provide information about these requirements. 2012 tax filing for free Property You Own To claim depreciation, you usually must be the owner of the property. 2012 tax filing for free You are considered as owning property even if it is subject to a debt. 2012 tax filing for free Example 1. 2012 tax filing for free You made a down payment to purchase rental property and assumed the previous owner's mortgage. 2012 tax filing for free You own the property and you can depreciate it. 2012 tax filing for free Example 2. 2012 tax filing for free You bought a new van that you will use only for your courier business. 2012 tax filing for free You will be making payments on the van over the next 5 years. 2012 tax filing for free You own the van and you can depreciate it. 2012 tax filing for free Leased property. 2012 tax filing for free   You can depreciate leased property only if you retain the incidents of ownership in the property (explained below). 2012 tax filing for free This means you bear the burden of exhaustion of the capital investment in the property. 2012 tax filing for free Therefore, if you lease property from someone to use in your trade or business or for the production of income, you generally cannot depreciate its cost because you do not retain the incidents of ownership. 2012 tax filing for free You can, however, depreciate any capital improvements you make to the property. 2012 tax filing for free See How Do You Treat Repairs and Improvements later in this chapter and Additions and Improvements under Which Recovery Period Applies in chapter 4. 2012 tax filing for free   If you lease property to someone, you generally can depreciate its cost even if the lessee (the person leasing from you) has agreed to preserve, replace, renew, and maintain the property. 2012 tax filing for free However, if the lease provides that the lessee is to maintain the property and return to you the same property or its equivalent in value at the expiration of the lease in as good condition and value as when leased, you cannot depreciate the cost of the property. 2012 tax filing for free Incidents of ownership. 2012 tax filing for free   Incidents of ownership in property include the following. 2012 tax filing for free The legal title to the property. 2012 tax filing for free The legal obligation to pay for the property. 2012 tax filing for free The responsibility to pay maintenance and operating expenses. 2012 tax filing for free The duty to pay any taxes on the property. 2012 tax filing for free The risk of loss if the property is destroyed, condemned, or diminished in value through obsolescence or exhaustion. 2012 tax filing for free Life tenant. 2012 tax filing for free   Generally, if you hold business or investment property as a life tenant, you can depreciate it as if you were the absolute owner of the property. 2012 tax filing for free However, see Certain term interests in property under Excepted Property, later. 2012 tax filing for free Cooperative apartments. 2012 tax filing for free   If you are a tenant-stockholder in a cooperative housing corporation and use your cooperative apartment in your business or for the production of income, you can depreciate your stock in the corporation, even though the corporation owns the apartment. 2012 tax filing for free   Figure your depreciation deduction as follows. 2012 tax filing for free Figure the depreciation for all the depreciable real property owned by the corporation in which you have a proprietary lease or right of tenancy. 2012 tax filing for free If you bought your cooperative stock after its first offering, figure the depreciable basis of this property as follows. 2012 tax filing for free Multiply your cost per share by the total number of outstanding shares, including any shares held by the corporation. 2012 tax filing for free Add to the amount figured in (a) any mortgage debt on the property on the date you bought the stock. 2012 tax filing for free Subtract from the amount figured in (b) any mortgage debt that is not for the depreciable real property, such as the part for the land. 2012 tax filing for free Subtract from the amount figured in (1) any depreciation for space owned by the corporation that can be rented but cannot be lived in by tenant-stockholders. 2012 tax filing for free Divide the number of your shares of stock by the total number of outstanding shares, including any shares held by the corporation. 2012 tax filing for free Multiply the result of (2) by the percentage you figured in (3). 2012 tax filing for free This is your depreciation on the stock. 2012 tax filing for free   Your depreciation deduction for the year cannot be more than the part of your adjusted basis in the stock of the corporation that is allocable to your business or income-producing property. 2012 tax filing for free You must also reduce your depreciation deduction if only a portion of the property is used in a business or for the production of income. 2012 tax filing for free Example. 2012 tax filing for free You figure your share of the cooperative housing corporation's depreciation to be $30,000. 2012 tax filing for free Your adjusted basis in the stock of the corporation is $50,000. 2012 tax filing for free You use one half of your apartment solely for business purposes. 2012 tax filing for free Your depreciation deduction for the stock for the year cannot be more than $25,000 (½ of $50,000). 2012 tax filing for free Change to business use. 2012 tax filing for free   If you change your cooperative apartment to business use, figure your allowable depreciation as explained earlier. 2012 tax filing for free The basis of all the depreciable real property owned by the cooperative housing corporation is the smaller of the following amounts. 2012 tax filing for free The fair market value of the property on the date you change your apartment to business use. 2012 tax filing for free This is considered to be the same as the corporation's adjusted basis minus straight line depreciation, unless this value is unrealistic. 2012 tax filing for free The corporation's adjusted basis in the property on that date. 2012 tax filing for free Do not subtract depreciation when figuring the corporation's adjusted basis. 2012 tax filing for free   If you bought the stock after its first offering, the corporation's adjusted basis in the property is the amount figured in (1), above. 2012 tax filing for free The fair market value of the property is considered to be the same as the corporation's adjusted basis figured in this way minus straight line depreciation, unless the value is unrealistic. 2012 tax filing for free   For a discussion of fair market value and adjusted basis, see Publication 551. 2012 tax filing for free Property Used in Your Business or Income-Producing Activity To claim depreciation on property, you must use it in your business or income-producing activity. 2012 tax filing for free If you use property to produce income (investment use), the income must be taxable. 2012 tax filing for free You cannot depreciate property that you use solely for personal activities. 2012 tax filing for free Partial business or investment use. 2012 tax filing for free   If you use property for business or investment purposes and for personal purposes, you can deduct depreciation based only on the business or investment use. 2012 tax filing for free For example, you cannot deduct depreciation on a car used only for commuting, personal shopping trips, family vacations, driving children to and from school, or similar activities. 2012 tax filing for free    You must keep records showing the business, investment, and personal use of your property. 2012 tax filing for free For more information on the records you must keep for listed property, such as a car, see What Records Must Be Kept in chapter 5. 2012 tax filing for free    Although you can combine business and investment use of property when figuring depreciation deductions, do not treat investment use as qualified business use when determining whether the business-use requirement for listed property is met. 2012 tax filing for free For information about qualified business use of listed property, see What Is the Business-Use Requirement in chapter 5. 2012 tax filing for free Office in the home. 2012 tax filing for free   If you use part of your home as an office, you may be able to deduct depreciation on that part based on its business use. 2012 tax filing for free For information about depreciating your home office, see Publication 587. 2012 tax filing for free Inventory. 2012 tax filing for free   You cannot depreciate inventory because it is not held for use in your business. 2012 tax filing for free Inventory is any property you hold primarily for sale to customers in the ordinary course of your business. 2012 tax filing for free   If you are a rent-to-own dealer, you may be able to treat certain property held in your business as depreciable property rather than as inventory. 2012 tax filing for free See Rent-to-own dealer under Which Property Class Applies Under GDS in chapter 4. 2012 tax filing for free   In some cases, it is not clear whether property is held for sale (inventory) or for use in your business. 2012 tax filing for free If it is unclear, examine carefully all the facts in the operation of the particular business. 2012 tax filing for free The following example shows how a careful examination of the facts in two similar situations results in different conclusions. 2012 tax filing for free Example. 2012 tax filing for free Maple Corporation is in the business of leasing cars. 2012 tax filing for free At the end of their useful lives, when the cars are no longer profitable to lease, Maple sells them. 2012 tax filing for free Maple does not have a showroom, used car lot, or individuals to sell the cars. 2012 tax filing for free Instead, it sells them through wholesalers or by similar arrangements in which a dealer's profit is not intended or considered. 2012 tax filing for free Maple can depreciate the leased cars because the cars are not held primarily for sale to customers in the ordinary course of business, but are leased. 2012 tax filing for free If Maple buys cars at wholesale prices, leases them for a short time, and then sells them at retail prices or in sales in which a dealer's profit is intended, the cars are treated as inventory and are not depreciable property. 2012 tax filing for free In this situation, the cars are held primarily for sale to customers in the ordinary course of business. 2012 tax filing for free Containers. 2012 tax filing for free   Generally, containers for the products you sell are part of inventory and you cannot depreciate them. 2012 tax filing for free However, you can depreciate containers used to ship your products if they have a life longer than one year and meet the following requirements. 2012 tax filing for free They qualify as property used in your business. 2012 tax filing for free Title to the containers does not pass to the buyer. 2012 tax filing for free   To determine if these requirements are met, consider the following questions. 2012 tax filing for free Does your sales contract, sales invoice, or other type of order acknowledgment indicate whether you have retained title? Does your invoice treat the containers as separate items? Do any of your records state your basis in the containers? Property Having a Determinable Useful Life To be depreciable, your property must have a determinable useful life. 2012 tax filing for free This means that it must be something that wears out, decays, gets used up, becomes obsolete, or loses its value from natural causes. 2012 tax filing for free Property Lasting More Than One Year To be depreciable, property must have a useful life that extends substantially beyond the year you place it in service. 2012 tax filing for free Example. 2012 tax filing for free You maintain a library for use in your profession. 2012 tax filing for free You can depreciate it. 2012 tax filing for free However, if you buy technical books, journals, or information services for use in your business that have a useful life of one year or less, you cannot depreciate them. 2012 tax filing for free Instead, you deduct their cost as a business expense. 2012 tax filing for free What Property Cannot Be Depreciated? Certain property cannot be depreciated. 2012 tax filing for free This includes land and certain excepted property. 2012 tax filing for free Land You cannot depreciate the cost of land because land does not wear out, become obsolete, or get used up. 2012 tax filing for free The cost of land generally includes the cost of clearing, grading, planting, and landscaping. 2012 tax filing for free Although you cannot depreciate land, you can depreciate certain land preparation costs, such as landscaping costs, incurred in preparing land for business use. 2012 tax filing for free These costs must be so closely associated with other depreciable property that you can determine a life for them along with the life of the associated property. 2012 tax filing for free Example. 2012 tax filing for free You constructed a new building for use in your business and paid for grading, clearing, seeding, and planting bushes and trees. 2012 tax filing for free Some of the bushes and trees were planted right next to the building, while others were planted around the outer border of the lot. 2012 tax filing for free If you replace the building, you would have to destroy the bushes and trees right next to it. 2012 tax filing for free These bushes and trees are closely associated with the building, so they have a determinable useful life. 2012 tax filing for free Therefore, you can depreciate them. 2012 tax filing for free Add your other land preparation costs to the basis of your land because they have no determinable life and you cannot depreciate them. 2012 tax filing for free Excepted Property Even if the requirements explained in the preceding discussions are met, you cannot depreciate the following property. 2012 tax filing for free Property placed in service and disposed of in the same year. 2012 tax filing for free Determining when property is placed in service is explained later. 2012 tax filing for free Equipment used to build capital improvements. 2012 tax filing for free You must add otherwise allowable depreciation on the equipment during the period of construction to the basis of your improvements. 2012 tax filing for free See Uniform Capitalization Rules in Publication 551. 2012 tax filing for free Section 197 intangibles. 2012 tax filing for free You must amortize these costs. 2012 tax filing for free Section 197 intangibles are discussed in detail in Chapter 8 of Publication 535. 2012 tax filing for free Intangible property, such as certain computer software, that is not section 197 intangible property, can be depreciated if it meets certain requirements. 2012 tax filing for free See Intangible Property , later. 2012 tax filing for free Certain term interests. 2012 tax filing for free Certain term interests in property. 2012 tax filing for free   You cannot depreciate a term interest in property created or acquired after July 27, 1989, for any period during which the remainder interest is held, directly or indirectly, by a person related to you. 2012 tax filing for free A term interest in property means a life interest in property, an interest in property for a term of years, or an income interest in a trust. 2012 tax filing for free Related persons. 2012 tax filing for free   For a description of related persons, see Related Persons, later. 2012 tax filing for free For this purpose, however, treat as related persons only the relationships listed in items (1) through (10) of that discussion and substitute “50%” for “10%” each place it appears. 2012 tax filing for free Basis adjustments. 2012 tax filing for free   If you would be allowed a depreciation deduction for a term interest in property except that the holder of the remainder interest is related to you, you generally must reduce your basis in the term interest by any depreciation or amortization not allowed. 2012 tax filing for free   If you hold the remainder interest, you generally must increase your basis in that interest by the depreciation not allowed to the term interest holder. 2012 tax filing for free However, do not increase your basis for depreciation not allowed for periods during which either of the following situations applies. 2012 tax filing for free The term interest is held by an organization exempt from tax. 2012 tax filing for free The term interest is held by a nonresident alien individual or foreign corporation, and the income from the term interest is not effectively connected with the conduct of a trade or business in the United States. 2012 tax filing for free Exceptions. 2012 tax filing for free   The above rules do not apply to the holder of a term interest in property acquired by gift, bequest, or inheritance. 2012 tax filing for free They also do not apply to the holder of dividend rights that were separated from any stripped preferred stock if the rights were purchased after April 30, 1993, or to a person whose basis in the stock is determined by reference to the basis in the hands of the purchaser. 2012 tax filing for free When Does Depreciation Begin and End? You begin to depreciate your property when you place it in service for use in your trade or business or for the production of income. 2012 tax filing for free You stop depreciating property either when you have fully recovered your cost or other basis or when you retire it from service, whichever happens first. 2012 tax filing for free Placed in Service You place property in service when it is ready and available for a specific use, whether in a business activity, an income-producing activity, a tax-exempt activity, or a personal activity. 2012 tax filing for free Even if you are not using the property, it is in service when it is ready and available for its specific use. 2012 tax filing for free Example 1. 2012 tax filing for free Donald Steep bought a machine for his business. 2012 tax filing for free The machine was delivered last year. 2012 tax filing for free However, it was not installed and operational until this year. 2012 tax filing for free It is considered placed in service this year. 2012 tax filing for free If the machine had been ready and available for use when it was delivered, it would be considered placed in service last year even if it was not actually used until this year. 2012 tax filing for free Example 2. 2012 tax filing for free On April 6, Sue Thorn bought a house to use as residential rental property. 2012 tax filing for free She made several repairs and had it ready for rent on July 5. 2012 tax filing for free At that time, she began to advertise it for rent in the local newspaper. 2012 tax filing for free The house is considered placed in service in July when it was ready and available for rent. 2012 tax filing for free She can begin to depreciate it in July. 2012 tax filing for free Example 3. 2012 tax filing for free James Elm is a building contractor who specializes in constructing office buildings. 2012 tax filing for free He bought a truck last year that had to be modified to lift materials to second-story levels. 2012 tax filing for free The installation of the lifting equipment was completed and James accepted delivery of the modified truck on January 10 of this year. 2012 tax filing for free The truck was placed in service on January 10, the date it was ready and available to perform the function for which it was bought. 2012 tax filing for free Conversion to business use. 2012 tax filing for free   If you place property in service in a personal activity, you cannot claim depreciation. 2012 tax filing for free However, if you change the property's use to use in a business or income-producing activity, then you can begin to depreciate it at the time of the change. 2012 tax filing for free You place the property in service in the business or income-producing activity on the date of the change. 2012 tax filing for free Example. 2012 tax filing for free You bought a home and used it as your personal home several years before you converted it to rental property. 2012 tax filing for free Although its specific use was personal and no depreciation was allowable, you placed the home in service when you began using it as your home. 2012 tax filing for free You can begin to claim depreciation in the year you converted it to rental property because its use changed to an income-producing use at that time. 2012 tax filing for free Idle Property Continue to claim a deduction for depreciation on property used in your business or for the production of income even if it is temporarily idle (not in use). 2012 tax filing for free For example, if you stop using a machine because there is a temporary lack of a market for a product made with that machine, continue to deduct depreciation on the machine. 2012 tax filing for free Cost or Other Basis Fully Recovered You stop depreciating property when you have fully recovered your cost or other basis. 2012 tax filing for free You recover your basis when your section 179 and allowed or allowable depreciation deductions equal your cost or investment in the property. 2012 tax filing for free See What Is the Basis of Your Depreciable Property , later. 2012 tax filing for free Retired From Service You stop depreciating property when you retire it from service, even if you have not fully recovered its cost or other basis. 2012 tax filing for free You retire property from service when you permanently withdraw it from use in a trade or business or from use in the production of income because of any of the following events. 2012 tax filing for free You sell or exchange the property. 2012 tax filing for free You convert the property to personal use. 2012 tax filing for free You abandon the property. 2012 tax filing for free You transfer the property to a supplies or scrap account. 2012 tax filing for free The property is destroyed. 2012 tax filing for free If you included the property in a general asset account, see How Do You Use General Asset Accounts in chapter 4 for the rules that apply when you dispose of that property. 2012 tax filing for free What Method Can You Use To Depreciate Your Property? You must use the Modified Accelerated Cost Recovery System (MACRS) to depreciate most property. 2012 tax filing for free MACRS is discussed in chapter 4. 2012 tax filing for free You cannot use MACRS to depreciate the following property. 2012 tax filing for free Property you placed in service before 1987. 2012 tax filing for free Certain property owned or used in 1986. 2012 tax filing for free Intangible property. 2012 tax filing for free Films, video tapes, and recordings. 2012 tax filing for free Certain corporate or partnership property acquired in a nontaxable transfer. 2012 tax filing for free Property you elected to exclude from MACRS. 2012 tax filing for free The following discussions describe the property listed above and explain what depreciation method should be used. 2012 tax filing for free Property You Placed in Service Before 1987 You cannot use MACRS for property you placed in service before 1987 (except property you placed in service after July 31, 1986, if MACRS was elected). 2012 tax filing for free Property placed in service before 1987 must be depreciated under the methods discussed in Publication 534. 2012 tax filing for free For a discussion of when property is placed in service, see When Does Depreciation Begin and End , earlier. 2012 tax filing for free Use of real property changed. 2012 tax filing for free   You generally must use MACRS to depreciate real property that you acquired for personal use before 1987 and changed to business or income-producing use after 1986. 2012 tax filing for free Improvements made after 1986. 2012 tax filing for free   You must treat an improvement made after 1986 to property you placed in service before 1987 as separate depreciable property. 2012 tax filing for free Therefore, you can depreciate that improvement as separate property under MACRS if it is the type of property that otherwise qualifies for MACRS depreciation. 2012 tax filing for free For more information about improvements, see How Do You Treat Repairs and Improvements , later and Additions and Improvements under Which Recovery Period Applies in chapter 4. 2012 tax filing for free Property Owned or Used in 1986 You may not be able to use MACRS for property you acquired and placed in service after 1986 if any of the situations described below apply. 2012 tax filing for free If you cannot use MACRS, the property must be depreciated under the methods discussed in Publication 534. 2012 tax filing for free For the following discussions, do not treat property as owned before you placed it in service. 2012 tax filing for free If you owned property in 1986 but did not place it in service until 1987, you do not treat it as owned in 1986. 2012 tax filing for free Personal property. 2012 tax filing for free   You cannot use MACRS for personal property (section 1245 property) in any of the following situations. 2012 tax filing for free You or someone related to you owned or used the property in 1986. 2012 tax filing for free You acquired the property from a person who owned it in 1986 and as part of the transaction the user of the property did not change. 2012 tax filing for free You lease the property to a person (or someone related to this person) who owned or used the property in 1986. 2012 tax filing for free You acquired the property in a transaction in which: The user of the property did not change, and The property was not MACRS property in the hands of the person from whom you acquired it because of (2) or (3) above. 2012 tax filing for free Real property. 2012 tax filing for free   You generally cannot use MACRS for real property (section 1250 property) in any of the following situations. 2012 tax filing for free You or someone related to you owned the property in 1986. 2012 tax filing for free You lease the property to a person who owned the property in 1986 (or someone related to that person). 2012 tax filing for free You acquired the property in a like-kind exchange, involuntary conversion, or repossession of property you or someone related to you owned in 1986. 2012 tax filing for free MACRS applies only to that part of your basis in the acquired property that represents cash paid or unlike property given up. 2012 tax filing for free It does not apply to the carried-over part of the basis. 2012 tax filing for free Exceptions. 2012 tax filing for free   The rules above do not apply to the following. 2012 tax filing for free Residential rental property or nonresidential real property. 2012 tax filing for free Any property if, in the first tax year it is placed in service, the deduction under the Accelerated Cost Recovery System (ACRS) is more than the deduction under MACRS using the half-year convention. 2012 tax filing for free For information on how to figure depreciation under ACRS, see Publication 534. 2012 tax filing for free Property that was MACRS property in the hands of the person from whom you acquired it because of (2) above. 2012 tax filing for free Related persons. 2012 tax filing for free   For this purpose, the following are related persons. 2012 tax filing for free An individual and a member of his or her family, including only a spouse, child, parent, brother, sister, half-brother, half-sister, ancestor, and lineal descendant. 2012 tax filing for free A corporation and an individual who directly or indirectly owns more than 10% of the value of the outstanding stock of that corporation. 2012 tax filing for free Two corporations that are members of the same controlled group. 2012 tax filing for free A trust fiduciary and a corporation if more than 10% of the value of the outstanding stock is directly or indirectly owned by or for the trust or grantor of the trust. 2012 tax filing for free The grantor and fiduciary, and the fiduciary and beneficiary, of any trust. 2012 tax filing for free The fiduciaries of two different trusts, and the fiduciaries and beneficiaries of two different trusts, if the same person is the grantor of both trusts. 2012 tax filing for free A tax-exempt educational or charitable organization and any person (or, if that person is an individual, a member of that person's family) who directly or indirectly controls the organization. 2012 tax filing for free Two S corporations, and an S corporation and a regular corporation, if the same persons own more than 10% of the value of the outstanding stock of each corporation. 2012 tax filing for free A corporation and a partnership if the same persons own both of the following. 2012 tax filing for free More than 10% of the value of the outstanding stock of the corporation. 2012 tax filing for free More than 10% of the capital or profits interest in the partnership. 2012 tax filing for free The executor and beneficiary of any estate. 2012 tax filing for free A partnership and a person who directly or indirectly owns more than 10% of the capital or profits interest in the partnership. 2012 tax filing for free Two partnerships, if the same persons directly or indirectly own more than 10% of the capital or profits interest in each. 2012 tax filing for free The related person and a person who is engaged in trades or businesses under common control. 2012 tax filing for free See section 52(a) and 52(b) of the Internal Revenue Code. 2012 tax filing for free When to determine relationship. 2012 tax filing for free   You must determine whether you are related to another person at the time you acquire the property. 2012 tax filing for free   A partnership acquiring property from a terminating partnership must determine whether it is related to the terminating partnership immediately before the event causing the termination. 2012 tax filing for free For this rule, a terminating partnership is one that sells or exchanges, within 12 months, 50% or more of its total interest in partnership capital or profits. 2012 tax filing for free Constructive ownership of stock or partnership interest. 2012 tax filing for free   To determine whether a person directly or indirectly owns any of the outstanding stock of a corporation or an interest in a partnership, apply the following rules. 2012 tax filing for free Stock or a partnership interest directly or indirectly owned by or for a corporation, partnership, estate, or trust is considered owned proportionately by or for its shareholders, partners, or beneficiaries. 2012 tax filing for free However, for a partnership interest owned by or for a C corporation, this applies only to shareholders who directly or indirectly own 5% or more of the value of the stock of the corporation. 2012 tax filing for free An individual is considered to own the stock or partnership interest directly or indirectly owned by or for the individual's family. 2012 tax filing for free An individual who owns, except by applying rule (2), any stock in a corporation is considered to own the stock directly or indirectly owned by or for the individual's partner. 2012 tax filing for free For purposes of rules (1), (2), or (3), stock or a partnership interest considered to be owned by a person under rule (1) is treated as actually owned by that person. 2012 tax filing for free However, stock or a partnership interest considered to be owned by an individual under rule (2) or (3) is not treated as owned by that individual for reapplying either rule (2) or (3) to make another person considered to be the owner of the same stock or partnership interest. 2012 tax filing for free Intangible Property Generally, if you can depreciate intangible property, you usually use the straight line method of depreciation. 2012 tax filing for free However, you can choose to depreciate certain intangible property under the income forecast method (discussed later). 2012 tax filing for free You cannot depreciate intangible property that is a section 197 intangible or that otherwise does not meet all the requirements discussed earlier under What Property Can Be Depreciated. 2012 tax filing for free Straight Line Method This method lets you deduct the same amount of depreciation each year over the useful life of the property. 2012 tax filing for free To figure your deduction, first determine the adjusted basis, salvage value, and estimated useful life of your property. 2012 tax filing for free Subtract the salvage value, if any, from the adjusted basis. 2012 tax filing for free The balance is the total depreciation you can take over the useful life of the property. 2012 tax filing for free Divide the balance by the number of years in the useful life. 2012 tax filing for free This gives you your yearly depreciation deduction. 2012 tax filing for free Unless there is a big change in adjusted basis or useful life, this amount will stay the same throughout the time you depreciate the property. 2012 tax filing for free If, in the first year, you use the property for less than a full year, you must prorate your depreciation deduction for the number of months in use. 2012 tax filing for free Example. 2012 tax filing for free In April, Frank bought a patent for $5,100 that is not a section 197 intangible. 2012 tax filing for free He depreciates the patent under the straight line method, using a 17-year useful life and no salvage value. 2012 tax filing for free He divides the $5,100 basis by 17 years to get his $300 yearly depreciation deduction. 2012 tax filing for free He only used the patent for 9 months during the first year, so he multiplies $300 by 9/12 to get his deduction of $225 for the first year. 2012 tax filing for free Next year, Frank can deduct $300 for the full year. 2012 tax filing for free Patents and copyrights. 2012 tax filing for free   If you can depreciate the cost of a patent or copyright, use the straight line method over the useful life. 2012 tax filing for free The useful life of a patent or copyright is the lesser of the life granted to it by the government or the remaining life when you acquire it. 2012 tax filing for free However, if the patent or copyright becomes valueless before the end of its useful life, you can deduct in that year any of its remaining cost or other basis. 2012 tax filing for free Computer software. 2012 tax filing for free   Computer software is generally a section 197 intangible and cannot be depreciated if you acquired it in connection with the acquisition of assets constituting a business or a substantial part of a business. 2012 tax filing for free   However, computer software is not a section 197 intangible and can be depreciated, even if acquired in connection with the acquisition of a business, if it meets all of the following tests. 2012 tax filing for free It is readily available for purchase by the general public. 2012 tax filing for free It is subject to a nonexclusive license. 2012 tax filing for free It has not been substantially modified. 2012 tax filing for free   If the software meets the tests above, it may also qualify for the section 179 deduction and the special depreciation allowance, discussed later. 2012 tax filing for free If you can depreciate the cost of computer software, use the straight line method over a useful life of 36 months. 2012 tax filing for free    Tax-exempt use property subject to a lease. 2012 tax filing for free   The useful life of computer software leased under a lease agreement entered into after March 12, 2004, to a tax-exempt organization, governmental unit, or foreign person or entity (other than a partnership), cannot be less than 125% of the lease term. 2012 tax filing for free Certain created intangibles. 2012 tax filing for free   You can amortize certain intangibles created on or after December 31, 2003, over a 15-year period using the straight line method and no salvage value, even though they have a useful life that cannot be estimated with reasonable accuracy. 2012 tax filing for free For example, amounts paid to acquire memberships or privileges of indefinite duration, such as a trade association membership, are eligible costs. 2012 tax filing for free   The following are not eligible. 2012 tax filing for free Any intangible asset acquired from another person. 2012 tax filing for free Created financial interests. 2012 tax filing for free Any intangible asset that has a useful life that can be estimated with reasonable accuracy. 2012 tax filing for free Any intangible asset that has an amortization period or limited useful life that is specifically prescribed or prohibited by the Code, regulations, or other published IRS guidance. 2012 tax filing for free Any amount paid to facilitate an acquisition of a trade or business, a change in the capital structure of a business entity, and certain other transactions. 2012 tax filing for free   You must also increase the 15-year safe harbor amortization period to a 25-year period for certain intangibles related to benefits arising from the provision, production, or improvement of real property. 2012 tax filing for free For this purpose, real property includes property that will remain attached to the real property for an indefinite period of time, such as roads, bridges, tunnels, pavements, and pollution control facilities. 2012 tax filing for free Income Forecast Method You can choose to use the income forecast method instead of the straight line method to depreciate the following depreciable intangibles. 2012 tax filing for free Motion picture films or video tapes. 2012 tax filing for free Sound recordings. 2012 tax filing for free Copyrights. 2012 tax filing for free Books. 2012 tax filing for free Patents. 2012 tax filing for free Under the income forecast method, each year's depreciation deduction is equal to the cost of the property, multiplied by a fraction. 2012 tax filing for free The numerator of the fraction is the current year's net income from the property, and the denominator is the total income anticipated from the property through the end of the 10th taxable year following the taxable year the property is placed in service. 2012 tax filing for free For more information, see section 167(g) of the Internal Revenue Code. 2012 tax filing for free Films, video tapes, and recordings. 2012 tax filing for free   You cannot use MACRS for motion picture films, video tapes, and sound recordings. 2012 tax filing for free For this purpose, sound recordings are discs, tapes, or other phonorecordings resulting from the fixation of a series of sounds. 2012 tax filing for free You can depreciate this property using either the straight line method or the income forecast method. 2012 tax filing for free Participations and residuals. 2012 tax filing for free   You can include participations and residuals in the adjusted basis of the property for purposes of computing your depreciation deduction under the income forecast method. 2012 tax filing for free The participations and residuals must relate to income to be derived from the property before the end of the 10th taxable year after the property is placed in service. 2012 tax filing for free For this purpose, participations and residuals are defined as costs which by contract vary with the amount of income earned in connection with the property. 2012 tax filing for free   Instead of including these amounts in the adjusted basis of the property, you can deduct the costs in the taxable year that they are paid. 2012 tax filing for free Videocassettes. 2012 tax filing for free   If you are in the business of renting videocassettes, you can depreciate only those videocassettes bought for rental. 2012 tax filing for free If the videocassette has a useful life of one year or less, you can currently deduct the cost as a business expense. 2012 tax filing for free Corporate or Partnership Property Acquired in a Nontaxable Transfer MACRS does not apply to property used before 1987 and transferred after 1986 to a corporation or partnership (except property the transferor placed in service after July 31, 1986, if MACRS was elected) to the extent its basis is carried over from the property's adjusted basis in the transferor's hands. 2012 tax filing for free You must continue to use the same depreciation method as the transferor and figure depreciation as if the transfer had not occurred. 2012 tax filing for free However, if MACRS would otherwise apply, you can use it to depreciate the part of the property's basis that exceeds the carried-over basis. 2012 tax filing for free The nontaxable transfers covered by this rule include the following. 2012 tax filing for free A distribution in complete liquidation of a subsidiary. 2012 tax filing for free A transfer to a corporation controlled by the transferor. 2012 tax filing for free An exchange of property solely for corporate stock or securities in a reorganization. 2012 tax filing for free A contribution of property to a partnership in exchange for a partnership interest. 2012 tax filing for free A partnership distribution of property to a partner. 2012 tax filing for free Election To Exclude Property From MACRS If you can properly depreciate any property under a method not based on a term of years, such as the unit-of-production method, you can elect to exclude that property from MACRS. 2012 tax filing for free You make the election by reporting your depreciation for the property on line 15 in Part II of Form 4562 and attaching a statement as described in the instructions for Form 4562. 2012 tax filing for free You must make this election by the return due date (including extensions) for the tax year you place your property in service. 2012 tax filing for free However, if you timely filed your return for the year without making the election, you can still make the election by filing an amended return within six months of the due date of the return (excluding extensions). 2012 tax filing for free Attach the election to the amended return and write “Filed pursuant to section 301. 2012 tax filing for free 9100-2” on the election statement. 2012 tax filing for free File the amended return at the same address you filed the original return. 2012 tax filing for free Use of standard mileage rate. 2012 tax filing for free   If you use the standard mileage rate to figure your tax deduction for your business automobile, you are treated as having made an election to exclude the automobile from MACRS. 2012 tax filing for free See Publication 463 for a discussion of the standard mileage rate. 2012 tax filing for free What Is the Basis of Your Depreciable Property? To figure your depreciation deduction, you must determine the basis of your property. 2012 tax filing for free To determine basis, you need to know the cost or other basis of your property. 2012 tax filing for free Cost as Basis The basis of property you buy is its cost plus amounts you paid for items such as sales tax (see Exception , below), freight charges, and installation and testing fees. 2012 tax filing for free The cost includes the amount you pay in cash, debt obligations, other property, or services. 2012 tax filing for free Exception. 2012 tax filing for free   You can elect to deduct state and local general sales taxes instead of state and local income taxes as an itemized deduction on Schedule A (Form 1040). 2012 tax filing for free If you make that choice, you cannot include those sales taxes as part of your cost basis. 2012 tax filing for free Assumed debt. 2012 tax filing for free   If you buy property and assume (or buy subject to) an existing mortgage or other debt on the property, your basis includes the amount you pay for the property plus the amount of the assumed debt. 2012 tax filing for free Example. 2012 tax filing for free You make a $20,000 down payment on property and assume the seller's mortgage of $120,000. 2012 tax filing for free Your total cost is $140,000, the cash you paid plus the mortgage you assumed. 2012 tax filing for free Settlement costs. 2012 tax filing for free   The basis of real property also includes certain fees and charges you pay in addition to the purchase price. 2012 tax filing for free These generally are shown on your settlement statement and include the following. 2012 tax filing for free Legal and recording fees. 2012 tax filing for free Abstract fees. 2012 tax filing for free Survey charges. 2012 tax filing for free Owner's title insurance. 2012 tax filing for free Amounts the seller owes that you agree to pay, such as back taxes or interest, recording or mortgage fees, charges for improvements or repairs, and sales commissions. 2012 tax filing for free   For fees and charges you cannot include in the basis of property, see Real Property in Publication 551. 2012 tax filing for free Property you construct or build. 2012 tax filing for free   If you construct, build, or otherwise produce property for use in your business, you may have to use the uniform capitalization rules to determine the basis of your property. 2012 tax filing for free For information about the uniform capitalization rules, see Publication 551 and the regulations under section 263A of the Internal Revenue Code. 2012 tax filing for free Other Basis Other basis usually refers to basis that is determined by the way you received the property. 2012 tax filing for free For example, your basis is other than cost if you acquired the property in exchange for other property, as payment for services you performed, as a gift, or as an inheritance. 2012 tax filing for free If you acquired property in this or some other way, see Publication 551 to determine your basis. 2012 tax filing for free Property changed from personal use. 2012 tax filing for free   If you held property for personal use and later use it in your business or income-producing activity, your depreciable basis is the lesser of the following. 2012 tax filing for free The fair market value (FMV) of the property on the date of the change in use. 2012 tax filing for free Your original cost or other basis adjusted as follows. 2012 tax filing for free Increased by the cost of any permanent improvements or additions and other costs that must be added to basis. 2012 tax filing for free Decreased by any deductions you claimed for casualty and theft losses and other items that reduced your basis. 2012 tax filing for free Example. 2012 tax filing for free Several years ago, Nia paid $160,000 to have her home built on a lot that cost her $25,000. 2012 tax filing for free Before changing the property to rental use last year, she paid $20,000 for permanent improvements to the house and claimed a $2,000 casualty loss deduction for damage to the house. 2012 tax filing for free Land is not depreciable, so she includes only the cost of the house when figuring the basis for depreciation. 2012 tax filing for free Nia's adjusted basis in the house when she changed its use was $178,000 ($160,000 + $20,000 − $2,000). 2012 tax filing for free On the same date, her property had an FMV of $180,000, of which $15,000 was for the land and $165,000 was for the house. 2012 tax filing for free The basis for depreciation on the house is the FMV on the date of change ($165,000), because it is less than her adjusted basis ($178,000). 2012 tax filing for free Property acquired in a nontaxable transaction. 2012 tax filing for free   Generally, if you receive property in a nontaxable exchange, the basis of the property you receive is the same as the adjusted basis of the property you gave up. 2012 tax filing for free Special rules apply in determining the basis and figuring the MACRS depreciation deduction and special depreciation allowance for property acquired in a like-kind exchange or involuntary conversion. 2012 tax filing for free See Like-kind exchanges and involuntary conversions. 2012 tax filing for free under How Much Can You Deduct? in chapter 3 and Figuring the Deduction for Property Acquired in a Nontaxable Exchange in chapter 4. 2012 tax filing for free   There are also special rules for determining the basis of MACRS property involved in a like-kind exchange or involuntary conversion when the property is contained in a general asset account. 2012 tax filing for free See How Do You Use General Asset Accounts in chapter 4. 2012 tax filing for free Adjusted Basis To find your property's basis for depreciation, you may have to make certain adjustments (increases and decreases) to the basis of the property for events occurring between the time you acquired the property and the time you placed it in service. 2012 tax filing for free These events could include the following. 2012 tax filing for free Installing utility lines. 2012 tax filing for free Paying legal fees for perfecting the title. 2012 tax filing for free Settling zoning issues. 2012 tax filing for free Receiving rebates. 2012 tax filing for free Incurring a casualty or theft loss. 2012 tax filing for free For a discussion of adjustments to the basis of your property, see Adjusted Basis in Publication 551. 2012 tax filing for free If you depreciate your property under MACRS, you also may have to reduce your basis by certain deductions and credits with respect to the property. 2012 tax filing for free For more information, see What Is the Basis for Depreciation in chapter 4. 2012 tax filing for free . 2012 tax filing for free Basis adjustment for depreciation allowed or allowable. 2012 tax filing for free   You must reduce the basis of property by the depreciation allowed or allowable, whichever is greater. 2012 tax filing for free Depreciation allowed is depreciation you actually deducted (from which you received a tax benefit). 2012 tax filing for free Depreciation allowable is depreciation you are entitled to deduct. 2012 tax filing for free   If you do not claim depreciation you are entitled to deduct, you must still reduce the basis of the property by the full amount of depreciation allowable. 2012 tax filing for free   If you deduct more depreciation than you should, you must reduce your basis by any amount deducted from which you received a tax benefit (the depreciation allowed). 2012 tax filing for free How Do You Treat Repairs and Improvements? If you improve depreciable property, you must treat the improvement as separate depreciable property. 2012 tax filing for free Improvement means an addition to or partial replacement of property that adds to its value, appreciably lengthens the time you can use it, or adapts it to a different use. 2012 tax filing for free You generally deduct the cost of repairing business property in the same way as any other business expense. 2012 tax filing for free However, if a repair or replacement increases the value of your property, makes it more useful, or lengthens its life, you must treat it as an improvement and depreciate it. 2012 tax filing for free Example. 2012 tax filing for free You repair a small section on one corner of the roof of a rental house. 2012 tax filing for free You deduct the cost of the repair as a rental expense. 2012 tax filing for free However, if you completely replace the roof, the new roof is an improvement because it increases the value and lengthens the life of the property. 2012 tax filing for free You depreciate the cost of the new roof. 2012 tax filing for free Improvements to rented property. 2012 tax filing for free   You can depreciate permanent improvements you make to business property you rent from someone else. 2012 tax filing for free Do You Have To File Form 4562? Use Form 4562 to figure your deduction for depreciation and amortization. 2012 tax filing for free Attach Form 4562 to your tax return for the current tax year if you are claiming any of the following items. 2012 tax filing for free A section 179 deduction for the current year or a section 179 carryover from a prior year. 2012 tax filing for free See chapter 2 for information on the section 179 deduction. 2012 tax filing for free Depreciation for property placed in service during the current year. 2012 tax filing for free Depreciation on any vehicle or other listed property, regardless of when it was placed in service. 2012 tax filing for free See chapter 5 for information on listed property. 2012 tax filing for free A deduction for any vehicle if the deduction is reported on a form other than Schedule C (Form 1040) or Schedule C-EZ (Form 1040). 2012 tax filing for free Amortization of costs if the current year is the first year of the amortization period. 2012 tax filing for free Depreciation or amortization on any asset on a corporate income tax return (other than Form 1120S, U. 2012 tax filing for free S. 2012 tax filing for free Income Tax Return for an S Corporation) regardless of when it was placed in service. 2012 tax filing for free You must submit a separate Form 4562 for each business or activity on your return for which a Form 4562 is required. 2012 tax filing for free Table 1-1 presents an overview of the purpose of the various parts of Form 4562. 2012 tax filing for free Employee. 2012 tax filing for free   Do not use Form 4562 if you are an employee and you deduct job-related vehicle expenses using either actual expenses (including depreciation) or the standard mileage rate. 2012 tax filing for free Instead, use either Form 2106 or Form 2106-EZ. 2012 tax filing for free Use Form 2106-EZ if you are claiming the standard mileage rate and you are not reimbursed by your employer for any expenses. 2012 tax filing for free How Do You Correct Depreciation Deductions? If you deducted an incorrect amount of depreciation in any year, you may be able to make a correction by filing an amended return for that year. 2012 tax filing for free See Filing an Amended Return , next. 2012 tax filing for free If you are not allowed to make the correction on an amended return, you may be able to change your accounting method to claim the correct amount of depreciation. 2012 tax filing for free See Changing Your Accounting Method , later. 2012 tax filing for free Filing an Amended Return You can file an amended return to correct the amount of depreciation claimed for any property in any of the following situations. 2012 tax filing for free You claimed the incorrect amount because of a mathematical error made in any year. 2012 tax filing for free You claimed the incorrect amount because of a posting error made in any year. 2012 tax filing for free You have not adopted a method of accounting for property placed in service by you in tax years ending after December 29, 2003. 2012 tax filing for free You claimed the incorrect amount on property placed in service by you in tax years ending before December 30, 2003. 2012 tax filing for free Adoption of accounting method defined. 2012 tax filing for free   Generally, you adopt a method of accounting for depreciation by using a permissible method of determining depreciation when you file your first tax return, or by using the same impermissible method of determining depreciation in two or more consecutively filed tax returns. 2012 tax filing for free   For an exception to this 2-year rule, see Revenue Procedure 2011-14 on page 330 of the Internal Revenue Bulletin 2011-4, available at www. 2012 tax filing for free irs. 2012 tax filing for free gov/pub/irs-irbs/irb11-04. 2012 tax filing for free pdf. 2012 tax filing for free (Note. 2012 tax filing for free Revenue Procedure 2011-14 is clarified and modified by Revenue Procedure 2012-20. 2012 tax filing for free For more information, see Revenue Procedure 2012-20 on page 700 of the Internal Revenue Bulletin 2012-14, available at www. 2012 tax filing for free irs. 2012 tax filing for free gov/pub/irs-irbs/irb12-14. 2012 tax filing for free pdf. 2012 tax filing for free )   For a safe harbor method of accounting to treat rotable spare parts as depreciable assets and procedures to obtain automatic consent to change to the safe harbor method of accounting, see Revenue Procedure 2007-48 on page 110 of Internal Revenue Bulletin 2007-29, available at www. 2012 tax filing for free irs. 2012 tax filing for free gov/pub/irs-irbs/irb07-29. 2012 tax filing for free pdf. 2012 tax filing for free When to file. 2012 tax filing for free   If an amended return is allowed, you must file it by the later of the following. 2012 tax filing for free 3 years from the date you filed your original return for the year in which you did not deduct the correct amount. 2012 tax filing for free A return filed before an unextended due date is considered filed on that due date. 2012 tax filing for free 2 years from the time you paid your tax for that year. 2012 tax filing for free Changing Your Accounting Method Generally, you must get IRS approval to change your method of accounting. 2012 tax filing for free You generally must file Form 3115, Application for Change in Accounting Method, to request a change in your method of accounting for depreciation. 2012 tax filing for free The following are examples of a change in method of accounting for depreciation. 2012 tax filing for free A change from an impermissible method of determining depreciation for depreciable property, if the impermissible method was used in two or more consecutively filed tax returns. 2012 tax filing for free A change in the treatment of an asset from nondepreciable to depreciable or vice versa. 2012 tax filing for free A change in the depreciation method, period of recovery, or convention of a depreciable asset. 2012 tax filing for free A change from not claiming to claiming the special depreciation allowance if you did not make the election to not claim any special allowance. 2012 tax filing for free A change from claiming a 50% special depreciation allowance to claiming a 30% special depreciation allowance for qualified property (including property that is included in a class of property for which you elected a 30% special allowance instead of a 50% special allowance). 2012 tax filing for free Changes in depreciation that are not a change in method of accounting (and may only be made on an amended return) include the following. 2012 tax filing for free An adjustment in the useful life of a depreciable asset for which depreciation is determined under section 167. 2012 tax filing for free A change in use of an asset in the hands of the same taxpayer. 2012 tax filing for free Making a late depreciation election or revoking a timely valid depreciation election (including the election not to deduct the special depreciation allowance). 2012 tax filing for free If you elected not to claim any special allowance, a change from not claiming to claiming the special allowance is a revocation of the election and is not an accounting method change. 2012 tax filing for free Generally, you must get IRS approval to make a late depreciation election or revoke a depreciation election. 2012 tax filing for free You must submit a request for a letter ruling to make a late election or revoke an election. 2012 tax filing for free Any change in the placed in service date of a depreciable asset. 2012 tax filing for free See section 1. 2012 tax filing for free 446-1(e)(2)(ii)(d) of the regulations for more information and examples. 2012 tax filing for free IRS approval. 2012 tax filing for free   In some instances, you may be able to get approval from the IRS to change your method of accounting for depreciation under the automatic change request procedures generally covered in Revenue Procedure 2011-14. 2012 tax filing for free If you do not qualify to use the automatic procedures to get approval, you must use the advance consent request procedures generally covered in Revenue Procedure 97-27, 1997-1 C. 2012 tax filing for free B. 2012 tax filing for free 680. 2012 tax filing for free Also see the Instructions for Form 3115 for more information on getting approval, including lists of scope limitations and automatic accounting method changes. 2012 tax filing for free Additional guidance. 2012 tax filing for free    For additional guidance and special procedures for changing your accounting method, automatic change procedures, amending your return, and filing Form 3115, see Revenue Procedure 2011-14 on page 330 of the Internal Revenue Bulletin 2011-4, available at www. 2012 tax filing for free irs. 2012 tax filing for free gov/pub/irs-irbs/irb11-04. 2012 tax filing for free pdf. 2012 tax filing for free (Note. 2012 tax filing for free Revenue Procedure 2011-14 is clarified and modified by Revenue Procedure 2012-20. 2012 tax filing for free For more information, see Revenue Procedure 2012-20 on page 700 of the Internal Revenue Bulletin 2012-14, available at www. 2012 tax filing for free irs. 2012 tax filing for free gov/pub/irs-irbs/irb12-14. 2012 tax filing for free pdf. 2012 tax filing for free )   For a safe harbor method of accounting to treat rotable spare parts as depreciable assets, see Revenue Procedure 2007-48 on page 110 of Internal Revenue Bulletin 2007-29, available at www. 2012 tax filing for free irs. 2012 tax filing for free gov/pub/irs-irbs/irb07-29. 2012 tax filing for free pdf. 2012 tax filing for free Table 1-1. 2012 tax filing for free Purpose of Form 4562 This table describes the purpose of the various parts of Form 4562. 2012 tax filing for free For more information, see Form 4562 and its instructions. 2012 tax filing for free Part Purpose I • Electing the section 179 deduction • Figuring the maximum section 179 deduction for the current year • Figuring any section 179 deduction carryover to the next year II • Reporting the special depreciation allowance for property (other than listed property) placed in service during the tax year • Reporting depreciation deductions on property being depreciated under any method other than Modified Accelerated Cost Recovery System (MACRS) III • Reporting MACRS depreciation deductions for property placed in service before this year • Reporting MACRS depreciation deductions for property (other than listed property) placed in service during the current year IV • Summarizing other parts V • Reporting the special depreciation allowance for automobiles and other listed property • Reporting MACRS depreciation on automobiles and other listed property • Reporting the section 179 cost elected for automobiles and other listed property • Reporting information on the use of automobiles and other transportation vehicles VI • Reporting amortization deductions Section 481(a) adjustment. 2012 tax filing for free   If you file Form 3115 and change from an impermissible method to a permissible method of accounting for depreciation, you can make a section 481(a) adjustment for any unclaimed or excess amount of allowable depreciation. 2012 tax filing for free The adjustment is the difference between the total depreciation actually deducted for the property and the total amount allowable prior to the year of change. 2012 tax filing for free If no depreciation was deducted, the adjustment is the total depreciation allowable prior to the year of change. 2012 tax filing for free A negative section 481(a) adjustment results in a decrease in taxable income. 2012 tax filing for free It is taken into account in the year of change and is reported on your business tax returns as “other expenses. 2012 tax filing for free ” A positive section 481(a) adjustment results in an increase in taxable income. 2012 tax filing for free It is generally taken into account over 4 tax years and is reported on your business tax returns as “other income. 2012 tax filing for free ” However, you can elect to use a one-year adjustment period and report the adjustment in the year of change if the total adjustment is less than $25,000. 2012 tax filing for free Make the election by completing the appropriate line on Form 3115. 2012 tax filing for free   If you file a Form 3115 and change from one permissible method to another permissible method, the section 481(a) adjustment is zero. 2012 tax filing for free Prev  Up  Next   Home   More Online Publications