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2012 Tax Form 1040

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2012 Tax Form 1040

2012 tax form 1040 Publication 179 - Introductory Material Table of Contents Acontecimientos futuros Qué hay de nuevo Recordatorios Calendario Introduction Acontecimientos futuros Si desea obtener la información más reciente sobre todo acontecimiento relacionado con la Publicación 179, tal como legislación promulgada después de que ésta fue publicada, acceda a www. 2012 tax form 1040 irs. 2012 tax form 1040 gov/pub179. 2012 tax form 1040 Qué hay de nuevo Contribuciones al Seguro Social y al Medicare para el 2014. 2012 tax form 1040  La tasa de contribución para el Seguro Social permanece en 6. 2012 tax form 1040 2% tanto para el empleado como para el patrono. 2012 tax form 1040 La base límite de salario para el Seguro Social es $117,000. 2012 tax form 1040 La tasa de la contribución al Medicare es 1. 2012 tax form 1040 45% tanto para la parte del empleado como la del patrono, la misma tasa que correspondió para el año 2013. 2012 tax form 1040 No hay límite sobre la cantidad de salarios sujetos a la contribución al Medicare. 2012 tax form 1040 Las contribuciones al Seguro Social y al Medicare se aplican a los salarios de empleados domésticos a quienes usted les paga $1,900 o más en efectivo o de una forma equivalente de remuneración. 2012 tax form 1040 Las contribuciones al Seguro Social y al Medicare se aplican a los trabajadores electorales a quienes se les paga $1,600 o más en efectivo o una remuneración equivalente. 2012 tax form 1040 Cambio de parte responsable. 2012 tax form 1040  Comenzando el 1 de enero del 2014, toda entidad jurídica que tiene asignado un número patronal tiene que presentar el Formulario 8822-B Change of Address or Responsible Party—Business (Cambio de dirección o Parte Responsable— de negocios), en inglés, para informar si ha cambiado la parte responsable del negocio. 2012 tax form 1040 El Formulario 8822-B tiene que presentarse dentro de los 60 días que cambió la parte responsable. 2012 tax form 1040 Si el cambio de la parte responsable ocurrió antes del año 2014 y no se ha notificado el cambio anteriormente al IRS presente el Formulario 8822-B antes del 1 de marzo del 2014 e informe solamente el cambio más reciente. 2012 tax form 1040 Para la definición de “parte reponsable” vea las Instrucciones del Formulario SS-4PR Solicitud de Número de Identificación Patronal (EIN). 2012 tax form 1040 Matrimonio entre personas del mismo sexo. 2012 tax form 1040 . 2012 tax form 1040  Para propósitos de las contribuciones federales, las personas del mismo sexo se consideran casados legalmente ​​si se casaron en un estado (o país extranjero) cuyas leyes autorizan el matrimonio de personas del mismo sexo, aunque el estado (o país extranjero) en el que ahora viven no reconozca el matrimonio entre personas del mismo sexo. 2012 tax form 1040 Para obtener más información, consulte el Revenue Ruling 2013-17 (Reglamento de Rentas Internas 2013–17) disponible en www. 2012 tax form 1040 irs. 2012 tax form 1040 gov/irb/2013-38_IRB/ar07. 2012 tax form 1040 html. 2012 tax form 1040 El Notice 2013-61 (Aviso 2013-61) establece los procedimientos administrativos especiales para los patronos hacer reclamaciones para el reembolso o los ajustes de los pagos en exceso al Seguro Social y al Medicare con respecto a ciertos beneficios entre cónyuges del mismo sexo antes de la expiración del periodo de prescripción. 2012 tax form 1040 El Aviso 2013-61 que aparece en la página 432 del Internal Revenue Bulletin (Boletín de Rentas Internas 2013-44), en inglés, está disponible en www. 2012 tax form 1040 irs. 2012 tax form 1040 gov/irb/2013-44_IRB/ar10. 2012 tax form 1040 html. 2012 tax form 1040 Recordatorios Retención de la Contribución Adicional al Medicare. 2012 tax form 1040  Además de la retención de la contribución Medicare de 1. 2012 tax form 1040 45%, usted tiene que retener la Contribución Adicional al Medicare de 0. 2012 tax form 1040 9% de los salarios en exceso de $200,000 que le paga a un empleado en un año natural. 2012 tax form 1040 Se le requiere a usted que comience a retener la Contribución Adicional al Medicare en el período de paga en el cual usted le paga salarios en exceso de $200,000 a un empleado. 2012 tax form 1040 Continúe reteniendo esta Contribución Adicional al Medicare en todo período de paga hasta que finalice el año natural. 2012 tax form 1040 La Contribución Adicional al Medicare sólo se le impone al empleado. 2012 tax form 1040 No hay una porción correspondiente al patrono de la Contribución Adicional al Medicare. 2012 tax form 1040 Todos los salarios que están sujetos a la contribución Medicare, están sujetos a la retención de la Contribución Adicional al Medicare si éstos exceden el límite de $200,000. 2012 tax form 1040 Si desea más información sobre cuáles salarios están sujetos a la Contribución Adicional al Medicare, vea la tabla Reglas especiales para varias clases de servicios y de pagos , en el apartado 15 de esta publicación. 2012 tax form 1040 Para más información, sobre la Contribución Adicional al Medicare visite IRS. 2012 tax form 1040 gov y escriba “ Additional Medicare Tax ” en inglés, en la casilla Search (Buscar). 2012 tax form 1040 La información está disponible en inglés. 2012 tax form 1040 El crédito contributivo por oportunidad de trabajo para organizaciones calificadas exentas de contribución que contratan a veteranos calificados ha sido extendido. 2012 tax form 1040 . 2012 tax form 1040  El crédito contributivo por oportunidad de trabajo está disponible para veteranos desempleados que reúnan los requisitos que comiencen a trabajar antes del 1 de enero de 2014. 2012 tax form 1040 Anteriormente, el crédito estaba disponible para veteranos desempleados quienes comenzaron a trabajar a partir del 22 de noviembre de 2011, y antes del 1 de enero de 2013. 2012 tax form 1040 Las organizaciones exentas de contribuciones calificadas que contratan veteranos desempleados que reúnan los requisitos pueden reclamar el crédito contributivo por oportunidad de trabajo contra su contribución sobre la nómina utilizando el Formulario 5884-C, Work Opportunity Credit for Qualified Tax-Exempt Organizations Hiring Qualified Veterans (Crédito por oportunidad de trabajo para organizaciones exentas de contribuciones calificadas que contratan a veteranos calificados), en inglés. 2012 tax form 1040 Si desea más información, visite IRS. 2012 tax form 1040 gov y escriba “work opportunity tax credit” (crédito contributivo por oportunidad de trabajo), en inglés, en la casilla Search (Buscar). 2012 tax form 1040 La información está disponible en inglés. 2012 tax form 1040 Externalización de las obligaciones de la nómina. 2012 tax form 1040 . 2012 tax form 1040  Los patronos son responsables de asegurar que las planillas de contribución se radiquen y que los depósitos y pagos se hagan, aun si el patrono contrata los servicios de un tercero para hacerlo. 2012 tax form 1040 El patrono sigue siendo el responsable aun si el tercero no cumple con la acción requerida. 2012 tax form 1040 Si opta por externalizar cualquier parte de su nómina y las obligaciones relacionadas con las contribuciones (es decir, retención, declarar y pagar las contribuciones al Seguro Social, al Medicare y FUTA) a un tercero pagador, tal como un proveedor de servicios de nómina o agente de reportación, visite el sitio web IRS. 2012 tax form 1040 gov y escriba “outsourcing payroll duties” (externalización de las obligaciones de nómina) en la casilla “Search” (Buscar), para información útil sobre este tema. 2012 tax form 1040 Dicha información está disponible en inglés. 2012 tax form 1040 El crédito de asistencia para las primas COBRA. 2012 tax form 1040  El crédito por asistencia en los pagos de las primas COBRA se aplica a las primas pagadas por un máximo de 15 meses para los empleados que fueron despedidos entre el 1 de septiembre de 2008 y el 31 de mayo de 2010. 2012 tax form 1040 Vea COBRA premium assistance credit (Crédito de asistencia para las primas COBRA) en inglés, en la Publicación 15. 2012 tax form 1040 Vea la sección Crédito de asistencia para las primas de COBRA para detalles sobre el crédito. 2012 tax form 1040 El Formulario 944-PR está descontinuado. 2012 tax form 1040  El Formulario 944-PR, Planilla para la Declaración Federal ANUAL del Patrono, ya no estará disponible después de 2011. 2012 tax form 1040 A partir del año contributivo 2012, los patronos que anteriormente presentaban el Formulario 944-PR presentarán anualmente el Formulario 944(SP), Declaración Federal ANUAL de Impuestos del Patrono o Empleador. 2012 tax form 1040 Por otra parte, los contribuyentes pueden solicitar que se les permita la radicación trimestral con el Formulario 941-PR, Planilla para la Declaración Federal TRIMESTRAL del Patrono, en vez del Formulario 944(SP) (o el Formulario 944, en inglés). 2012 tax form 1040 Para más información, consulte las Instrucciones para el Formulario 944(SP). 2012 tax form 1040 Para solicitar que se le permita radicar los formularios trimestrales 941-PR para informar sus contribuciones al Seguro Social y Medicare del año 2014, debe llamar al IRS al 1-800-829-4933 o al 267-941-1000 (llamada con cargos) a más tardar el 1 de abril de 2014. 2012 tax form 1040 O, puede enviar una solicitud por escrito (el matasellos debe estar fechado en o antes del 15 de marzo de 2014). 2012 tax form 1040 Después de comunicarse con el IRS, el IRS le enviará una notificación por escrito indicándole que su requisito de presentación ha cambiado. 2012 tax form 1040 Si usted no recibe este aviso, debe presentar el Formulario 944(SP) para el año natural 2014. 2012 tax form 1040 Para más información, consulte ¿Qué ocurre si quiere presentar Formularios 941, 941-SS o 941-PR en lugar del Formulario 944 (en inglés) o 944(SP)?, en las Instrucciones para el Formulario 944(SP) de 2013. 2012 tax form 1040 Usted tiene que recibir un aviso escrito del IRS para poder radicar el Formulario 944(SP). 2012 tax form 1040  Si usted ha estado radicando los Formularios 941-PR y cree que sus contribuciones sobre la nómina para el año natural serán $1,000 o menos y desea radicar el Formulario 944(SP) (o el Formulario 944, en inglés) en vez de los Formularios 941-PR, tiene que comunicarse con el IRS para solicitar el permiso para poder radicar el Formulario 944(SP). 2012 tax form 1040 Antes de que pueda radicar este formulario, tiene que recibir un aviso escrito de parte del IRS que le otorgue el permiso para poder radicar el Formulario 944(SP) en vez de los Formularios 941-PR. 2012 tax form 1040 Si desea más información sobre cómo solicitar el permiso para radicar el Formulario 944(SP) o el Formulario 944, en vez de los Formularios 941-PR, vea el tema titulado ¿Qué ocurre si quiere presentar Formularios 941, 941-SS o 941-PR en lugar del Formulario 944 (en inglés) o 944(SP)?, en las Instrucciones para el Formulario 944(SP). 2012 tax form 1040 Cambio de dirección. 2012 tax form 1040 . 2012 tax form 1040  Utilice el Formulario 8822-B, Change of Address or Responsible Party-Business (Cambio de dirección— o Parte Responsable— de negocios), en inglés, para notificarle al IRS sobre un cambio a su dirección. 2012 tax form 1040 No envíe el Formulario 8822-B junto con su planilla de contribuciones sobre la nómina. 2012 tax form 1040 Los depósitos de las contribuciones federales tienen que llevarse a cabo mediante transferencia electrónica de fondos. 2012 tax form 1040  Usted tiene que depositar toda contribución mediante transferencia electrónica de fondos. 2012 tax form 1040 Generalmente, la transferencia electrónica de fondos se lleva a cabo usando el Electronic Federal Tax Payment System (Sistema electrónico de pagos de la contribución federal o EFTPS, por sus siglas en inglés). 2012 tax form 1040 Si no desea utilizar el EFTPS, puede hacer los arreglos para que su preparador, institución financiera, servicio de nómina u otro tercero de su confianza efectúe depósitos electrónicos en nombre suyo. 2012 tax form 1040 El EFTPS es un servicio gratuito provisto por el Departamento del Tesoro. 2012 tax form 1040 Los servicios provistos por su preparador profesional, institución financiera, servicio de nómina u otro tercero podría conllevar en un cargo. 2012 tax form 1040 Si desea más información sobre cómo efectuar depósitos de la contribución federal, vea Cómo hacer los depósitos , en el apartado 11. 2012 tax form 1040 Si desea más información sobre EFTPS o si desea inscribirse, visite el sitio web de EFTPS en www. 2012 tax form 1040 eftps. 2012 tax form 1040 gov o llame al 1-800-244-4829 (1-800-733-4829, si es usuario de equipo TDD). 2012 tax form 1040 Puede encontrar información adicional sobre EFTPS en la Publicación 966 (SP), Sistema de Pago Electrónico del Impuesto Federal: La Manera Segura de pagar los Impuestos Federales. 2012 tax form 1040 Radicación y pago por medios electrónicos. 2012 tax form 1040  El uso de las opciones electrónicas puede hacer más fácil la radicación de una planilla y el pago de la contribución federal. 2012 tax form 1040 Utilice el EFTPS para efectuar depósitos o pagar la contribución en su totalidad, independientemente de si utiliza a un preparador o si prepara sus propias planillas. 2012 tax form 1040 Puede usar el sistema electrónico e-file del IRS para radicar ciertas planillas. 2012 tax form 1040 Si hay una suma por pagar en la planilla, puede radicarla con el sistema e-file y pagar electrónicamente (e-pay) en un solo paso al autorizar un retiro electrónico de fondos de su cuenta bancaria mientras está radicando electrónicamente. 2012 tax form 1040 No utilice el retiro electrónico de fondos para pagar contribuciones que se requiere que se depositen. 2012 tax form 1040 Visite el sitio web del IRS www. 2012 tax form 1040 irs. 2012 tax form 1040 gov/efile , en inglés, para más información sobre cómo radicar una planilla electrónicamente. 2012 tax form 1040 Si desea más información sobre cómo pagar sus contribuciones utilizando el retiro electrónico de fondos, visite la página del IRS en www. 2012 tax form 1040 irs. 2012 tax form 1040 gov/e-pay. 2012 tax form 1040 Se le podría cobrar un cargo por radicar electrónicamente. 2012 tax form 1040 Para EFTPS, visite www. 2012 tax form 1040 eftps. 2012 tax form 1040 gov o llame a la línea de servicio al cliente de EFTPS al 1-800-244-4829 o 1-800-733-4829, si es usuario de equipo TDD. 2012 tax form 1040 Para la radicación electrónica de los Formularios 499R-2/W-2PR y 499R-2/W-2cPR ante la Administración del Seguro Social, visite la página web www. 2012 tax form 1040 hacienda. 2012 tax form 1040 gobierno. 2012 tax form 1040 pr. 2012 tax form 1040 Si usted está radicando su planilla de contribuciones o si está pagando sus contribuciones federales electrónicamente, se necesita que provea un EIN válido. 2012 tax form 1040 Si no provee un EIN válido, la planilla o pago no se tramitará. 2012 tax form 1040 Esto podría resultarle en multas y demoras en la tramitación de su planilla o pago. 2012 tax form 1040 Pagos con tarjeta de crédito o débito. 2012 tax form 1040  Para mayor información sobre cómo se pagan las contribuciones con tarjetas de crédito o débito, visite el sitio web del IRS, www. 2012 tax form 1040 irs. 2012 tax form 1040 gov/e-pay. 2012 tax form 1040 No obstante, no use una tarjeta de crédito o débito para pagar contribuciones que deben ser depositadas. 2012 tax form 1040 Contratación de empleados nuevos. 2012 tax form 1040  Mantenga un registro con el nombre y número de cada uno de sus empleados nuevos según aparece en su tarjeta de Seguro Social. 2012 tax form 1040 Todo empleado que no tenga una tarjeta de Seguro Social deberá solicitarla usando el Formulario SS-5-SP, Solicitud para una Tarjeta de Seguro Social, en español. 2012 tax form 1040 Vea el apartado 4 . 2012 tax form 1040 Cómo informar las discrepancias entre los Formularios 941-PR (o 944(SP)) y los Formularios 499R-2/W-2PR. 2012 tax form 1040 . 2012 tax form 1040  Utilice el Anexo D (Formulario 941), Report of Discrepancies Caused by Acquisitions, Statutory Mergers, or Consolidations (Informe de discrepancias causadas por adquisiciones, fusiones o consolidaciones), en inglés. 2012 tax form 1040 En este anexo se explicarán las discrepancias en los salarios, contribuciones y pagos que han surgido entre los Formularios 941-PR (o el Formulario 944(SP)) debido a adquisiciones, fusiones o consolidaciones. 2012 tax form 1040 Si desea más información, vea las Instrucciones para el Anexo D (Formulario 941), disponibles en inglés. 2012 tax form 1040 Solicitud de un número de identificación patronal en línea (EIN). 2012 tax form 1040  Usted puede solicitar un número de identificación patronal (EIN, por sus siglas en inglés) en línea al visitar el sitio web IRS. 2012 tax form 1040 gov, en inglés, y pulsar sobre el enlace “Apply for an EIN Online” (Solicitud de un número de identificación patronal en línea (EIN)), que se encuentra bajo Tools (Herramientas). 2012 tax form 1040 La información está provista en inglés. 2012 tax form 1040 Pagos rechazados. 2012 tax form 1040  Cualquier forma de pago que ha sido rechazado y es devuelto por la institución financiera está sujeto a una penalidad. 2012 tax form 1040 Esta penalidad es $25 o el 2% de la cantidad del pago, lo mayor entre ambos. 2012 tax form 1040 Sin embargo, la penalidad en pagos rechazados de $24. 2012 tax form 1040 99 o menos es igual a la cantidad del pago. 2012 tax form 1040 Por ejemplo, un pago por $18 que fue rechazado, la penalidad es $18 (la cantidad rechazada). 2012 tax form 1040 Remuneración pagada a trabajadores agrícolas con visa H-2A. 2012 tax form 1040  La remuneración que le paga a trabajadores agrícolas por trabajo realizado con una visa H-2A no está sujeta a las contribuciones al Seguro Social, al Medicare o la Contribución Adicional al Medicare. 2012 tax form 1040 Por lo tanto, no debe informarla como remuneración sujeta a dichas contribuciones. 2012 tax form 1040 Verifique con las agencias del gobierno de Puerto Rico para verificar si tiene algún requisito estatal. 2012 tax form 1040 Servicios de entrega privados. 2012 tax form 1040  Puede usar ciertos servicios de entrega privados designados por el IRS para enviar sus planillas o pagos de la contribución. 2012 tax form 1040 La lista incluye sólo los servicios siguientes: DHL Express (DHL): DHL Same Day Service. 2012 tax form 1040 Federal Express (FedEx): FedEx Priority Overnight, FedEx Standard Overnight, FedEx 2Day, FedEx International Priority y FedEx International First. 2012 tax form 1040 United Parcel Service (UPS): UPS Next Day Air, UPS Next Day Air Saver, UPS 2nd Day Air, UPS 2nd Day Air A. 2012 tax form 1040 M. 2012 tax form 1040 , UPS Worldwide Express Plus y UPS Worldwide Express. 2012 tax form 1040 Si desea obtener la dirección a dónde enviar la planilla o pago si utilizara un servicio de entrega privado, acceda a IRS. 2012 tax form 1040 gov y escriba “private delivery service” en la casilla Search (Buscar). 2012 tax form 1040 La información está disponible en inglés. 2012 tax form 1040 El proveedor de servicio de entrega privado que escoja puede informarle de cómo se obtiene verificación por escrito de la fecha de envío. 2012 tax form 1040 Los servicios de entrega privados no pueden entregar artículos de correo a los apartados postales. 2012 tax form 1040 Usted tiene que utilizar el Servicio Postal de los EE. 2012 tax form 1040 UU. 2012 tax form 1040 para enviar todo artículo de correo a una dirección que incluya un apartado postal del IRS. 2012 tax form 1040 Mantenimiento de récords. 2012 tax form 1040  Conserve todos los récords de sus contribuciones sobre la nómina durante 4 años. 2012 tax form 1040 Los mismos deben estar disponibles para ser inspeccionados por funcionarios del IRS. 2012 tax form 1040 No se ha establecido ninguna manera especial de llevar estos récords. 2012 tax form 1040 Sin embargo, los mismos deberán incluir su EIN, las cantidades y fechas de todos los pagos de salarios (incluyendo beneficios marginales) y las propinas declaradas, así como los nombres, direcciones y ocupaciones de todos los empleados que reciban tales pagos, las fechas de empleo, además de los números de Seguro Social y los duplicados de las planillas de contribución radicadas anteriormente, incluyendo las fechas y cantidades de depósitos hechos según se explica en el apartado 11 . 2012 tax form 1040 Todo patrono agrícola tiene que llevar un registro en el cual consten el nombre, dirección permanente y el EIN de cada líder de cuadrilla. 2012 tax form 1040 Vea Líder de cuadrilla, en el apartado 1 . 2012 tax form 1040 Comentarios y sugerencias. 2012 tax form 1040  Le agradecemos sus comentarios sobre esta publicación y sugerencias para ediciones futuras de la misma. 2012 tax form 1040 Puede escribirnos a la siguiente dirección: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. 2012 tax form 1040 NW, IR-6526 Washington, DC 20224 Nosotros contestamos muchas cartas a través de llamadas telefónicas. 2012 tax form 1040 Por lo tanto, sería de ayuda si en su correspondencia incluye su número telefónico, junto con el código de área telefónico, en donde nos podamos comunicar con usted durante el día. 2012 tax form 1040 También, puede enviarnos comentarios a través de la página www. 2012 tax form 1040 irs. 2012 tax form 1040 gov/formspubs. 2012 tax form 1040 Pulse sobre el enlace titulado More Information (Más información) y luego pulse sobre el enlace titulado “Give us Feedback” (Proveer comentarios), en inglés. 2012 tax form 1040 Aunque no podemos contestar a cada comentario que recibimos, sí agradecemos sus sugerencias y las consideraremos al revisar nuestros productos contributivos. 2012 tax form 1040 Fotografías de niños desaparecidos. 2012 tax form 1040  El Servicio de Rentas Internas siente orgullo en colaborar con el National Center for Missing and Exploited Children (Centro Nacional de Niños Desaparecidos y Explotados). 2012 tax form 1040 Las fotografías de niños desaparecidos que han sido seleccionadas por el Centro pueden aparecer en esta publicación en páginas que de otra manera estarían en blanco. 2012 tax form 1040 Usted puede ayudar a que estos niños regresen a sus hogares si al mirar sus fotografías los puede identificar y entonces llama libre de cargos al 1-800-THE-LOST (1-800-843-5678). 2012 tax form 1040 Calendario   Si alguna fecha indicada a continuación es un sábado, domingo o día festivo oficial, la fecha de vencimiento para radicar la planilla, presentar un formulario o depositar su contribución es el próximo día laborable. 2012 tax form 1040 Un día festivo oficial en Puerto Rico o en un estado posterga una fecha de vencimiento únicamente si la oficina del IRS donde usted tiene que radicar su planilla de contribución está localizada en tal estado o territorio. 2012 tax form 1040 Para propósitos de la fecha de vencimiento, se cumplen los requisitos para radicar la planilla si la misma se encuentra en un sobre que esté dirigido apropiadamente, que tenga suficiente franqueo y que el matasellos esté fechado a más tardar en la fecha de vencimiento. 2012 tax form 1040 Si se envía mediante un servicio de entrega privado aprobado por el IRS, la misma se tiene que enviar a más tardar en la fecha de vencimiento. 2012 tax form 1040 Vea el tema Servicios de entrega privados en Recordatorios. 2012 tax form 1040 A continuación encontrará una lista de las fechas y responsabilidades más importantes para usted. 2012 tax form 1040 Además, vea la Publicación 509, Tax Calendars (Calendarios contributivos), en inglés, para más información. 2012 tax form 1040 Para el 31 de enero:  Entregue a los empleados sus comprobantes de retención. 2012 tax form 1040 Entréguele a cada empleado un Formulario 499R-2/W-2PR, Comprobante de Retención, debidamente completado. 2012 tax form 1040 Vea el apartado 13 . 2012 tax form 1040 Radique el Formulario 943-PR, Planilla para la Declaración ANUAL de la Contribución Federal del Patrono de Empleados Agrícolas, ante el IRS. 2012 tax form 1040 Si depositó a tiempo la contribución correspondiente al Formulario 943-PR en su totalidad, tendrá hasta 10 días naturales adicionales a partir de la fecha de vencimiento indicada anteriormente para radicar su Formulario 943-PR. 2012 tax form 1040 Radique el Formulario 940-PR, Planilla para la Declaración Federal ANUAL del Patrono de la Contribución Federal para el Desempleo (FUTA), ante el IRS. 2012 tax form 1040 Pague o deposite todo saldo adeudado (si es más de $500). 2012 tax form 1040 Si depositó el total de las contribuciones adeudadas a su debido tiempo, tendrá hasta 10 días naturales adicionales a partir de la fecha de vencimiento indicada anteriormente para radicar el Formulario 940-PR. 2012 tax form 1040 Si antes radicaba el Formulario 944-PR, radique ahora el Formulario 944(SP), Declaración Federal ANUAL de Impuestos del Patrono o Empleador (o el Formulario 944, en inglés), ante el IRS si el mismo le notificó que debe radicar el Formulario 944(SP) en lugar de los Formularios 941-PR trimestrales. 2012 tax form 1040 Si depositó la cantidad total de contribuciones conforme a la fecha de vencimiento de éstas, tendrá 10 días naturales adicionales a partir de la fecha de vencimiento indicada anteriormente para radicar el Formulario 944(SP). 2012 tax form 1040 Para el 28 de febrero. 2012 tax form 1040   Radique los comprobantes de retención ante la Administración del Seguro Social (SSA, por sus siglas en inglés). 2012 tax form 1040 Radique el Original del Formulario 499R-2/W-2PR, junto con el Formulario W-3PR, Informe de Comprobantes de Retención, ante la SSA. 2012 tax form 1040 Para las planillas radicadas por vías electrónicas, vea el siguiente tema. 2012 tax form 1040 Para el 31 de marzo. 2012 tax form 1040  Radique el Formulario 499R-2/W-2PR por vías electrónicas (y no por medios magnéticos o en papel) ante la SSA. 2012 tax form 1040 Sin embargo, puede transmitir un archivo electrónico por medio de Internet. 2012 tax form 1040 Vea Employer W-2 Filing Instructions & Information (Instrucciones e información para patronos sobre la radicación de Formularios W-2), en inglés, en el sitio web www. 2012 tax form 1040 socialsecurity. 2012 tax form 1040 gov/employer de la SSA para más información. 2012 tax form 1040 Para el 30 de abril, 31 de julio, 31 de octubre y 31 de enero. 2012 tax form 1040  Radique el Formulario 941-PR trimestralmente ante el IRS. 2012 tax form 1040 Si depositó el total de las contribuciones adeudadas a su debido tiempo, tendrá hasta 10 días naturales adicionales a partir de las fechas de vencimiento indicadas anteriormente para radicar el Formulario 941-PR. 2012 tax form 1040 No radique los Formularios 941-PR para dichos trimestres si el IRS le ha informado que debe radicar el Formulario 944(SP). 2012 tax form 1040 Deposite la contribución FUTA para el trimestre (incluyendo toda cantidad trasladada de un trimestre anterior) si la cantidad adeudada es más de $500. 2012 tax form 1040 Si es de $500 o menos, traspásela al trimestre siguiente. 2012 tax form 1040 Vea el apartado 10 , para más información. 2012 tax form 1040 Introduction Esta publicación deberá ser usada por patronos cuyo negocio principal está ubicado en Puerto Rico o que tienen empleados cuyos ingresos están sujetos a retención de la contribución estatal sobre los ingresos de Puerto Rico. 2012 tax form 1040 Generalmente, tanto los patronos como los empleados en Puerto Rico están sujetos a las contribuciones al Seguro Social y al seguro Medicare, conforme a la Federal Insurance Contributions Act (Ley de Contribuciones Federales al Seguro Social o FICA, por sus siglas en inglés). 2012 tax form 1040 Esta publicación resume las responsabilidades que tiene el patrono en cuanto al cobro, pago y declaración de dichas contribuciones. 2012 tax form 1040 Dondequiera que en esta publicación se use el término “Estados Unidos”, el mismo incluye a Puerto Rico, las Islas Vírgenes y los territorios autónomos y territorios no autónomos de los Estados Unidos. 2012 tax form 1040 Las secciones a las cuales se hace referencia en esta publicación corresponden al Código Federal de Rentas Internas, a menos que se indique lo contrario. 2012 tax form 1040 Esta publicación también proporciona a dichos patronos un resumen de sus responsabilidades en relación con las contribuciones bajo la Federal Unemployment Tax Act (Ley Federal de Contribución para el Desempleo o FUTA, por sus siglas en inglés). 2012 tax form 1040 Vea los apartados 9 y 10 . 2012 tax form 1040 Excepto por lo indicado en las tablas que se hallan en el apartado 15 , esas contribuciones corresponden a todo patrono que pague salarios tributables a empleados o que tenga empleados que declaran propinas. 2012 tax form 1040 En esta publicación no se incluye información relacionada con las contribuciones del trabajo por cuenta propia (Seguro Social y Medicare para personas que trabajan por cuenta propia). 2012 tax form 1040 Si necesita información sobre estas contribuciones, comuníquese con la oficina del IRS en Guaynabo o vea la Publicación 570, Tax Guide for Individuals With Income From U. 2012 tax form 1040 S. 2012 tax form 1040 Possessions (Guía tributaria para individuos con ingresos de fuentes en los territorios estadounidenses), en inglés. 2012 tax form 1040 Contribuciones sobre los ingresos de Puerto Rico. 2012 tax form 1040   Esta publicación no incluye información relacionada con la retención de contribuciones federales sobre los ingresos. 2012 tax form 1040 Ésta sólo trata las contribuciones sobre la nómina para patronos que están en Puerto Rico. 2012 tax form 1040   Si desea obtener información acerca de la contribución sobre ingresos de Puerto Rico, consulte con el Departamento de Hacienda de Puerto Rico. 2012 tax form 1040 Las personas que trabajan amparadas bajo el programa del Seguro Social elijen un plan de protección para sus familias y para sí mismas. 2012 tax form 1040 Entidades no consideradas como separadas de sus dueños y compañías subsidarias calificadas conforme al subcapítulo S (QSubs). 2012 tax form 1040   Las entidades no consideradas como separadas de sus dueños (disregarded entities) que tienen un solo dueño y que cumplen los requisitos y las compañías subsidiarias calificadas conforme al subcapítulo S (QSubs, por sus siglas en inglés), son tratadas como si fueran entidades separadas de su dueño para propósitos de las contribuciones sobre la nómina. 2012 tax form 1040 Las entidades no consideradas como separadas de sus dueños que tienen un solo dueño y que cumplen los requisitos y no han optado por ser tratadas como corporación, tiene que declarar y pagar la contribución sobre la nómina correspondiente a los salarios de los empleados utilizando el nombre y EIN de dicha entidad. 2012 tax form 1040 Vea la sección 1. 2012 tax form 1040 1361-4(a)(7) y la sección 301. 2012 tax form 1040 7701-2(c)(2)(iv) de los Reglamentos, en inglés. 2012 tax form 1040 Crédito de asistencia para las primas de COBRA. 2012 tax form 1040   La Consolidated Omnibus Budget Reconciliation Act of 1985 (Ley de Conciliación de Asignaciones del Presupuesto de 1985 o COBRA, por sus siglas en inglés) les provee a ciertos ex empleados, jubilados, cónyuges, ex cónyuges e hijos dependientes el derecho a recibir temporalmente cobertura de salud a tarifas especiales para grupos. 2012 tax form 1040 La ley COBRA, por lo general, cubre los planes de salud que incluyen a múltiples patronos y planes de salud que son mantenidos por patronos de la empresa privada (que no son iglesias) que tengan 20 o más empleados a tiempo completo o parcial. 2012 tax form 1040 A dichos planes les corresponden ciertos requisitos conforme a la Employee Retirement Income Security Act of 1974 (Ley para la Protección de los Ingresos de Jubilación para los Empleados de 1974 o ERISA, por sus siglas en inglés). 2012 tax form 1040 Conforme a la Public Health Service Act (Ley sobre el Servicio de Salud Pública), los requisitos del programa COBRA también le corresponden a los planes de salud que cubren a los empleados gubernamentales estatales y municipales. 2012 tax form 1040 Requisitos similares corresponden conforme al Federal Employees Health Benefits Program (Programa de Seguro Médico para los Empleados Federales (FEHBP, por sus siglas en inglés)) y ciertas leyes estatales. 2012 tax form 1040 Para tratar a la asistencia (o subsidio) para las primas de COBRA que se explican a continuación, a todos estos requisitos se les refiere como “requisitos de COBRA ”. 2012 tax form 1040   La ley American Recovery and Reinvestment Act of 2009 (Ley de Recuperación y Reinversión Económica Estadounidense de 2009 o ARRA, por sus siglas en inglés) permite un crédito contra las contribuciones sobre la paga (dichas contribuciones se denominan “contribuciones sobre la nómina” en esta publicación), para proveer asistencia para las primas de COBRA a individuos que cumplen con los requisitos para recibir dicha asistencia. 2012 tax form 1040 Para los períodos de continuidad de cobertura COBRA que comienzan después del 16 de febrero de 2009, un plan de salud colectivo tiene que tratar a un individuo que reúne los requisitos para la asistencia como si hubiese pagado la prima de COBRA para la continuidad de cobertura requerida si el individuo optó por la cobertura COBRA y paga el 35% de la cantidad de la prima. 2012 tax form 1040   Un individuo que reúne los requisitos para la asistencia es un beneficiario calificado que cumple con los requisitos para la continuidad de la cobertura COBRA durante el período que comienza el 1 de septiembre de 2008, y que termina el 31 de mayo de 2010, debido al cese involuntario de empleo de un empleado amparado por la cobertura durante el período y que opta por la continuidad de la cobertura de COBRA. 2012 tax form 1040 La asistencia para mantener la cobertura puede durar hasta 15 meses. 2012 tax form 1040   Los empleados que fueron despedidos durante el período que comienza el 1 septiembre de 2008 y que termina el 31 de mayo de 2010, y recibieron ofertas de indemnización que retrasaron el inicio de la continuación de cobertura COBRA, pueden ser elegibles para recibir asistencia con las primas para la continuación de cobertura COBRA. 2012 tax form 1040 Para más información, vea Notice 2009-27 (Avisio 2009-27) que aparece en la página 838 del Internal Revenue Bulletin (Boletín de Rentas Internas 2009-16), en inglés, disponible en www. 2012 tax form 1040 irs. 2012 tax form 1040 gov/irb/2009-16_irb/ar09. 2012 tax form 1040 html. 2012 tax form 1040   Los administradores de planes de salud colectivos (u otras entidades) que proveen o administran la continuación de la cobertura COBRA, tienen que notificarle a los individuos que cumplen con los requisitos para la asistencia de las primas de COBRA de que tienen derecho a dicha cobertura. 2012 tax form 1040   El 65% de la prima que no es pagada por las personas que reúnen los requisitos para la asistencia se le reembolsa a los patronos que mantienen el plan de salud colectivo. 2012 tax form 1040 El reembolso se hace por medio de un crédito que se le aplica a las obligaciones de las contribuciones sobre la nómina del patrono. 2012 tax form 1040 Para obtener información sobre cómo reclamar el crédito, vea las Instrucciones para el Formulario 941-PR o las Instrucciones para el Formulario 944(SP). 2012 tax form 1040 El crédito se le trata como un depósito hecho en el primer día del período de la planilla (trimestre o año). 2012 tax form 1040 En el caso de un plan que cubre a múltiples patronos, el crédito es reclamado por el plan, en vez del patrono. 2012 tax form 1040 En el caso de un plan asegurado que está sujeto a los requisitos estatales para la continuidad de cobertura, el crédito es reclamado por la compañía de seguros, en vez del patrono. 2012 tax form 1040   Todo individuo o entidad que reclama el crédito por los pagos para la asistencia COBRA tiene que conservar la siguiente información para comprobar su reclamación: Información sobre el recibo, incluyendo fechas y cantidades, de la parte del 35% de la prima que le corresponde a la persona que reúne los requisitos para la asistencia. 2012 tax form 1040 En el caso de un plan de seguro, una copia de la factura u otro documento comprobante emitido por la compañía aseguradora y prueba del pago a tiempo de la prima completa hecho a la compañía aseguradora que se requiere conforme los requisitos para la cobertura COBRA. 2012 tax form 1040 En el caso de un plan autoasegurado, documentos que comprueban la cantidad de la prima y la cobertura provista a las personas que reúnen los requisitos para la asistencia. 2012 tax form 1040 Atestiguación del cese involuntario, incluyendo la fecha de cesación (despido) involuntario para cada empleado amparado por la cobertura cuyo despido involuntario es la base para el derecho al subsidio. 2012 tax form 1040 Prueba de que cada persona reúne los requisitos para la asistencia de la cobertura COBRA y de que ha optado por dicha cobertura. 2012 tax form 1040 Un registro que tenga los números de Seguro Social de todos los empleados con cobertura, la cantidad del subsidio reembolsado con respecto a cada empleado con cobertura y que indique si el subsidio se debe a una persona o a dos o más personas. 2012 tax form 1040   Para más información, visite IRS. 2012 tax form 1040 gov y escriba “COBRA” en la casilla Search (Buscar). 2012 tax form 1040 La información está disponible en inglés. 2012 tax form 1040 Ayuda para radicar documentos ante la SSA. 2012 tax form 1040   Si necesita ayuda en español para radicar sus formularios contributivos ante la SSA (esto incluye la solicitud de un número de identificación personal (PIN, por sus siglas en inglés)), llame a la SSA al 1-800-772-6270. 2012 tax form 1040 Elegibilidad para empleo. 2012 tax form 1040   Usted tiene que verificar que cada empleado nuevo tenga derecho a trabajar legalmente en los Estados Unidos. 2012 tax form 1040 Esto incluye completar el Formulario I-9, Employment Eligibility Verification (Verificación de elegibilidad para empleo), disponible en español, del Servicio de Ciudadanía e Inmigración de Estados Unidos (USCIS, por sus siglas en inglés). 2012 tax form 1040 Puede obtener el formulario llamando al USCIS al 1-800-870-3676. 2012 tax form 1040 Si desea más información, comuníquese con el USCIS al 1-800-375-5283 o visite la página web de USCIS en www. 2012 tax form 1040 uscis. 2012 tax form 1040 gov/espanol. 2012 tax form 1040 Prev  Up  Next   Home   More Online Publications
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The 2012 Tax Form 1040

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