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

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Estate Tax Statistics OneSheet (PDF)
The OneSheet presents a project description, highlights of the data, and selected figures.

What is the Federal Estate Tax?

The Federal estate tax is a tax on the right to transfer property at death. The tax, reported on Form 706, United States Estate (and Generation Skipping Transfer) Tax Return, is applied to estates for which at-death gross assets, the "gross estate," exceed the filing threshold. Included in gross estate are real estate, cash, stocks, bonds, businesses, and decedent-owned life insurance policies. Deductions are allowed for administrative expenses, indebtedness, taxes, casualty loss, and charitable and marital transfers. The taxable estate is calculated as gross estate less allowable deductions.

For information about selected terms and concepts, a description of the data sources and limitations, and links to recent revisions of Form 706, please visit Estate Tax Study Metadata.

The IRS Estate Tax page provides further information concerning the estate tax.

Use the links below to find information about Estate Tax Statistics:

Data

Publications

Projections

     
Filing Year Data Tables SOI Bulletin Articles Estate Tax Projections
                         
Year-of-Death Data Tables Research Papers
                           

Linked Estate Tax-Form 1040 Data Tables
 

 

Presentations 
 

Compendium of Federal Estate Tax & Personal Wealth Studies: Volume 1  

Compendium of Federal Transfer Tax & Personal Wealth Studies: Volume 2

 

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The Aarp Tax Preparation Sites

Aarp tax preparation sites 6. Aarp tax preparation sites   Tax Treaty Benefits Table of Contents Topics - This chapter discusses: Useful Items - You may want to see: Purpose of Tax Treaties Common Benefits Competent Authority AssistanceAdditional filing. Aarp tax preparation sites Obtaining Copies of Tax Treaties Topics - This chapter discusses: Some common tax treaty benefits, How to get help in certain situations, and How to get copies of tax treaties. Aarp tax preparation sites Useful Items - You may want to see: Publication 597 Information on the United States—Canada Income Tax Treaty 901 U. Aarp tax preparation sites S. Aarp tax preparation sites Tax Treaties See chapter 7 for information about getting these publications. Aarp tax preparation sites Purpose of Tax Treaties The United States has tax treaties or conventions with many countries. Aarp tax preparation sites See Table 6-1 at the end of this chapter for a list of these countries. Aarp tax preparation sites Under these treaties and conventions, citizens and residents of the United States who are subject to taxes imposed by the foreign countries are entitled to certain credits, deductions, exemptions, and reductions in the rate of taxes of those foreign countries. Aarp tax preparation sites If a foreign country with which the United States has a treaty imposes a tax on you, you may be entitled to benefits under the treaty. Aarp tax preparation sites Treaty benefits generally are available to residents of the United States. Aarp tax preparation sites They generally are not available to U. Aarp tax preparation sites S. Aarp tax preparation sites citizens who do not reside in the United States. Aarp tax preparation sites However, certain treaty benefits and safeguards, such as the nondiscrimination provisions, are available to U. Aarp tax preparation sites S. Aarp tax preparation sites citizens residing in the treaty countries. Aarp tax preparation sites U. Aarp tax preparation sites S. Aarp tax preparation sites citizens residing in a foreign country also may be entitled to benefits under that country's tax treaties with third countries. Aarp tax preparation sites Certification of U. Aarp tax preparation sites S. Aarp tax preparation sites residency. Aarp tax preparation sites   Use Form 8802, Application for United States Residency Certification, to request certification of U. Aarp tax preparation sites S. Aarp tax preparation sites residency for purposes of claiming benefits under a tax treaty. Aarp tax preparation sites Certification can be requested for the current and any prior calendar years. Aarp tax preparation sites You should examine the specific treaty articles to find if you are entitled to a tax credit, tax exemption, reduced rate of tax, or other treaty benefit or safeguard. Aarp tax preparation sites Common Benefits Some common tax treaty benefits are explained below. Aarp tax preparation sites The credits, deductions, exemptions, reductions in rate, and other benefits provided by tax treaties are subject to conditions and various restrictions. Aarp tax preparation sites Benefits provided by certain treaties are not provided by others. Aarp tax preparation sites Personal service income. Aarp tax preparation sites If you are a U. Aarp tax preparation sites S. Aarp tax preparation sites resident who is in a treaty country for a limited number of days in the tax year and you meet certain other requirements, the payment you receive for personal services performed in that country may be exempt from that country's income tax. Aarp tax preparation sites Professors and teachers. Aarp tax preparation sites If you are a U. Aarp tax preparation sites S. Aarp tax preparation sites resident, the payment you receive for the first 2 or 3 years that you are teaching or doing research in a treaty country may be exempt from that country's income tax. Aarp tax preparation sites Students, trainees, and apprentices. Aarp tax preparation sites If you are a U. Aarp tax preparation sites S. Aarp tax preparation sites resident, amounts you receive from the United States for study, research, or business, professional and technical training may be exempt from a treaty country's income tax. Aarp tax preparation sites Some treaties exempt grants, allowances, and awards received from governmental and certain nonprofit organizations. Aarp tax preparation sites Also, under certain circumstances, a limited amount of pay received by students, trainees, and apprentices may be exempt from the income tax of many treaty countries. Aarp tax preparation sites Pensions and annuities. Aarp tax preparation sites If you are a U. Aarp tax preparation sites S. Aarp tax preparation sites resident, nongovernment pensions and annuities you receive may be exempt from the income tax of treaty countries. Aarp tax preparation sites Most treaties contain separate provisions for exempting government pensions and annuities from treaty country income tax, and some treaties provide exemption from the treaty country's income tax for social security payments. Aarp tax preparation sites Investment income. Aarp tax preparation sites If you are a U. Aarp tax preparation sites S. Aarp tax preparation sites resident, investment income, such as interest and dividends, that you receive from sources in a treaty country may be exempt from that country's income tax or taxed at a reduced rate. Aarp tax preparation sites Several treaties provide exemption for capital gains (other than from sales of real property in most cases) if specified requirements are met. Aarp tax preparation sites Tax credit provisions. Aarp tax preparation sites If you are a U. Aarp tax preparation sites S. Aarp tax preparation sites resident who receives income from or owns capital in a foreign country, you may be taxed on that income or capital by both the United States and the treaty country. Aarp tax preparation sites Most treaties allow you to take a credit against or deduction from the treaty country's taxes based on the U. Aarp tax preparation sites S. Aarp tax preparation sites tax on the income. Aarp tax preparation sites Nondiscrimination provisions. Aarp tax preparation sites Most U. Aarp tax preparation sites S. Aarp tax preparation sites tax treaties provide that the treaty country cannot discriminate by imposing more burdensome taxes on U. Aarp tax preparation sites S. Aarp tax preparation sites citizens who are residents of the treaty country than it imposes on its own citizens in the same circumstances. Aarp tax preparation sites Saving clauses. Aarp tax preparation sites U. Aarp tax preparation sites S. Aarp tax preparation sites treaties contain saving clauses that provide that the treaties do not affect the U. Aarp tax preparation sites S. Aarp tax preparation sites taxation of its own citizens and residents. Aarp tax preparation sites As a result, U. Aarp tax preparation sites S. Aarp tax preparation sites citizens and residents generally cannot use the treaty to reduce their U. Aarp tax preparation sites S. Aarp tax preparation sites tax liability. Aarp tax preparation sites However, most treaties provide exceptions to saving clauses that allow certain provisions of the treaty to be claimed by U. Aarp tax preparation sites S. Aarp tax preparation sites citizens or residents. Aarp tax preparation sites It is important that you examine the applicable saving clause to determine if an exception applies. Aarp tax preparation sites More information on treaties. Aarp tax preparation sites   Publication 901 contains an explanation of treaty provisions that apply to amounts received by teachers, students, workers, and government employees and pensioners who are alien nonresidents or residents of the United States. Aarp tax preparation sites Since treaty provisions generally are reciprocal, you usually can substitute “United States” for the name of the treaty country whenever it appears, and vice versa when “U. Aarp tax preparation sites S. Aarp tax preparation sites ” appears in the treaty exemption discussions in Publication 901. Aarp tax preparation sites   Publication 597 contains an explanation of a number of frequently-used provisions of the United States–Canada income tax treaty. Aarp tax preparation sites Competent Authority Assistance If you are a U. Aarp tax preparation sites S. Aarp tax preparation sites citizen or resident alien, you can request assistance from the U. Aarp tax preparation sites S. Aarp tax preparation sites competent authority if you think that the actions of the United States, a treaty country, or both, cause or will cause a tax situation not intended by the treaty between the two countries. Aarp tax preparation sites You should read any treaty articles, including the mutual agreement procedure article, that apply in your situation. Aarp tax preparation sites The U. Aarp tax preparation sites S. Aarp tax preparation sites competent authority cannot consider requests involving countries with which the United States does not have a tax treaty. Aarp tax preparation sites Effect of request for assistance. Aarp tax preparation sites   If your request provides a basis for competent authority assistance, the U. Aarp tax preparation sites S. Aarp tax preparation sites competent authority generally will consult with the treaty country competent authority on how to resolve the situation. Aarp tax preparation sites How to make your request. Aarp tax preparation sites   It is important that you make your request for competent authority consideration as soon as either of the following occurs. Aarp tax preparation sites You are denied treaty benefits. Aarp tax preparation sites Actions taken by both the United States and the foreign country result in double taxation or will result in taxation not intended by the treaty. Aarp tax preparation sites   In addition to making a request for assistance, you should take steps so that any agreement reached by the competent authorities is not barred by administrative, legal, or procedural barriers. Aarp tax preparation sites Some of the steps you should consider taking include the following. Aarp tax preparation sites Filing a protective claim for credit or refund of U. Aarp tax preparation sites S. Aarp tax preparation sites taxes. Aarp tax preparation sites Delaying the expiration of any period of limitations on the making of a refund or other tax adjustment. Aarp tax preparation sites Avoiding the lapse or termination of your right to appeal any tax determination. Aarp tax preparation sites Complying with all applicable procedures for invoking competent authority consideration. Aarp tax preparation sites Contesting an adjustment or seeking an appropriate correlative adjustment with respect to the U. Aarp tax preparation sites S. Aarp tax preparation sites or treaty country tax. Aarp tax preparation sites Taxpayers can consult with the U. Aarp tax preparation sites S. Aarp tax preparation sites competent authority to determine whether they need to take protective steps and when any required steps need to be taken. Aarp tax preparation sites   The request should contain all essential items of information, including the following items. Aarp tax preparation sites A reference to the treaty and the treaty provisions on which the request is based. Aarp tax preparation sites The years and amounts involved in both U. Aarp tax preparation sites S. Aarp tax preparation sites dollars and foreign currency. Aarp tax preparation sites A brief description of the issues for which competent authority assistance is requested. Aarp tax preparation sites   A complete listing of the information that must be included with the request can be found in Revenue Procedure 2006-54, or its successor. Aarp tax preparation sites Revenue Procedure 2006-54 is available at www. Aarp tax preparation sites irs. Aarp tax preparation sites gov/irb/2006-49_IRB/ar13. Aarp tax preparation sites html. Aarp tax preparation sites   Also, see Notice 2013-78, which provides proposed updates to the procedures for requesting U. Aarp tax preparation sites S. Aarp tax preparation sites competent authority assistance under tax treaties. Aarp tax preparation sites As noted, Revenue Procedure 2006-54 will be superseded by a revenue procedure to be published in the future. Aarp tax preparation sites    Your request for competent authority consideration should be addressed to:   Deputy Commissioner (International) Large Business and International Division Internal Revenue Service 1111 Constitution Avenue, NW Routing M4-365 Washington, DC 20224 Attn: TAIT Additional filing. Aarp tax preparation sites   In the case of U. Aarp tax preparation sites S. Aarp tax preparation sites - initiated adjustments, you also must file a copy of the request with the IRS office where your case is pending. Aarp tax preparation sites If the request is filed after the matter has been designated for litigation or while a suit contesting your relevant tax liability is pending in a United States court, a copy of the request, with a separate statement attached identifying the court where the suit is pending and the docket number of the action, also must be filed with the: Office of Associate Chief Counsel (International) Internal Revenue Service 1111 Constitution Avenue, NW Washington, DC 20224 Additional details on the procedures for requesting competent authority assistance are included in Revenue Procedure 2006-54, or its successor. Aarp tax preparation sites Obtaining Copies of Tax Treaties Table 6-1 lists those countries with which the United States has income tax treaties. Aarp tax preparation sites This table is updated through October 31, 2013. Aarp tax preparation sites You can get complete information about treaty provisions from the taxing authority in the country from which you receive income or from the treaty itself. Aarp tax preparation sites You can obtain the text of most U. Aarp tax preparation sites S. Aarp tax preparation sites treaties at IRS. Aarp tax preparation sites gov. Aarp tax preparation sites You also can request the text of treaties from the Department of Treasury at the following address. Aarp tax preparation sites Department of Treasury Office of Business and Public Liaison Rm. Aarp tax preparation sites 3411 1500 Pennsylvania Avenue, NW  Washington, DC 20220 If you have questions about a treaty and you are in the United States, Puerto Rico, or the U. Aarp tax preparation sites S. Aarp tax preparation sites Virgin Islands, you can call the IRS at 1-800-829-1040. Aarp tax preparation sites Table 6–1. Aarp tax preparation sites List of Tax Treaties (Updated through October 31, 2013) Country Official Text  Symbol1 General  Effective Date Citation Applicable Treasury Explanations  or Treasury Decision (T. Aarp tax preparation sites D. Aarp tax preparation sites ) Australia TIAS 10773 Dec. Aarp tax preparation sites 1, 1983 1986-2 C. Aarp tax preparation sites B. Aarp tax preparation sites 220 1986-2 C. Aarp tax preparation sites B. Aarp tax preparation sites 246 Protocol TIAS Jan. Aarp tax preparation sites 1, 2004     Austria TIAS Jan. Aarp tax preparation sites 1, 1999     Bangladesh TIAS Jan. Aarp tax preparation sites 1, 2007     Barbados TIAS 11090 Jan. Aarp tax preparation sites 1, 1984 1991-2 C. Aarp tax preparation sites B. Aarp tax preparation sites 436 1991-2 C. Aarp tax preparation sites B. Aarp tax preparation sites 466 Protocol TIAS Jan. Aarp tax preparation sites 1, 2005     Belgium TIAS Jan. Aarp tax preparation sites 1, 2008     Bulgaria TIAS Jan. Aarp tax preparation sites 1, 2009     Canada2 TIAS 11087 Jan. Aarp tax preparation sites 1, 1985 1986-2 C. Aarp tax preparation sites B. Aarp tax preparation sites 258 1987-2 C. Aarp tax preparation sites B. Aarp tax preparation sites 298 Protocol TIAS Jan. Aarp tax preparation sites 1, 2009     China, People's Republic of TIAS 12065 Jan. Aarp tax preparation sites 1, 1987 1988-1 C. Aarp tax preparation sites B. Aarp tax preparation sites 414 1988-1 C. Aarp tax preparation sites B. Aarp tax preparation sites 447 Commonwealth of Independent States3 TIAS 8225 Jan. Aarp tax preparation sites 1, 1976 1976-2 C. Aarp tax preparation sites B. Aarp tax preparation sites 463 1976-2 C. Aarp tax preparation sites B. Aarp tax preparation sites 475 Cyprus TIAS 10965 Jan. Aarp tax preparation sites 1, 1986 1989-2 C. Aarp tax preparation sites B. Aarp tax preparation sites 280 1989-2 C. Aarp tax preparation sites B. Aarp tax preparation sites 314 Czech Republic TIAS Jan. Aarp tax preparation sites 1, 1993     Denmark TIAS Jan. Aarp tax preparation sites 1, 2001     Protocol TIAS Jan. Aarp tax preparation sites 1, 2008     Egypt TIAS 10149 Jan. Aarp tax preparation sites 1, 1982 1982-1 C. Aarp tax preparation sites B. Aarp tax preparation sites 219 1982-1 C. Aarp tax preparation sites B. Aarp tax preparation sites 243 Estonia TIAS Jan. Aarp tax preparation sites 1, 2000     Finland TIAS 12101 Jan. Aarp tax preparation sites 1, 1991     Protocol TIAS Jan. Aarp tax preparation sites 1, 2008     France TIAS Jan. Aarp tax preparation sites 1, 1996     Protocol TIAS Jan. Aarp tax preparation sites 1, 2009     Germany TIAS Jan. Aarp tax preparation sites 1, 1990     Protocol TIAS Jan. Aarp tax preparation sites 1, 2008     Greece TIAS 2902 Jan. Aarp tax preparation sites 1, 1953 1958-2 C. Aarp tax preparation sites B. Aarp tax preparation sites 1054 T. Aarp tax preparation sites D. Aarp tax preparation sites 6109, 1954-2 C. Aarp tax preparation sites B. Aarp tax preparation sites 638 Hungary TIAS 9560 Jan. Aarp tax preparation sites 1, 1980 1980-1 C. Aarp tax preparation sites B. Aarp tax preparation sites 333 1980-1 C. Aarp tax preparation sites B. Aarp tax preparation sites 354 Iceland TIAS 8151 Jan. Aarp tax preparation sites 1, 2009     India TIAS Jan. Aarp tax preparation sites 1, 1991     Indonesia TIAS 11593 Jan. Aarp tax preparation sites 1, 1990     Ireland TIAS Jan. Aarp tax preparation sites 1, 1998     Israel TIAS Jan. Aarp tax preparation sites 1, 1995     Italy TIAS Jan. Aarp tax preparation sites 1, 2010     Jamaica TIAS 10207 Jan. Aarp tax preparation sites 1, 1982 1982-1 C. Aarp tax preparation sites B. Aarp tax preparation sites 257 1982-1 C. Aarp tax preparation sites B. Aarp tax preparation sites 291 Japan TIAS Jan. Aarp tax preparation sites 1, 2005     Kazakhstan TIAS Jan. Aarp tax preparation sites 1, 1996     Korea, South TIAS 9506 Jan. Aarp tax preparation sites 1, 1980 1979-2 C. Aarp tax preparation sites B. Aarp tax preparation sites 435 1979-2 C. Aarp tax preparation sites B. Aarp tax preparation sites 458 Latvia TIAS Jan. Aarp tax preparation sites 1, 2000     Lithuania TIAS Jan. Aarp tax preparation sites 1, 2000     Luxembourg TIAS Jan. Aarp tax preparation sites 1, 2001     Malta TIAS Jan. Aarp tax preparation sites 1, 2011     Mexico TIAS Jan. Aarp tax preparation sites 1,1994     Protocol TIAS Jan. Aarp tax preparation sites 1, 2004               Table 6–1 (continued). Aarp tax preparation sites Country Official Text  Symbol1 General  Effective Date Citation Applicable Treasury Explanations  or Treasury Decision (T. Aarp tax preparation sites D. Aarp tax preparation sites ) Morocco TIAS 10195 Jan. Aarp tax preparation sites 1, 1981 1982-2 C. Aarp tax preparation sites B. Aarp tax preparation sites 405 1982-2 C. Aarp tax preparation sites B. Aarp tax preparation sites 427 Netherlands TIAS Jan. Aarp tax preparation sites 1, 1994     Protocol TIAS Jan. Aarp tax preparation sites 1, 2005     New Zealand TIAS 10772 Nov. Aarp tax preparation sites 2, 1983 1990-2 C. Aarp tax preparation sites B. Aarp tax preparation sites 274 1990-2 C. Aarp tax preparation sites B. Aarp tax preparation sites 303 Protocol TIAS Jan. Aarp tax preparation sites 1, 2011     Norway TIAS 7474 Jan. Aarp tax preparation sites 1, 1971 1973-1 C. Aarp tax preparation sites B. Aarp tax preparation sites 669 1973-1 C. Aarp tax preparation sites B. Aarp tax preparation sites 693 Protocol TIAS 10205 Jan. Aarp tax preparation sites 1, 1982 1982-2 C. Aarp tax preparation sites B. Aarp tax preparation sites 440 1982-2 C. Aarp tax preparation sites B. Aarp tax preparation sites 454 Pakistan TIAS 4232 Jan. Aarp tax preparation sites 1, 1959 1960-2 C. Aarp tax preparation sites B. Aarp tax preparation sites 646 T. Aarp tax preparation sites D. Aarp tax preparation sites 6431, 1960-1 C. Aarp tax preparation sites B. Aarp tax preparation sites 755 Philippines TIAS 10417 Jan. Aarp tax preparation sites 1, 1983 1984-2 C. Aarp tax preparation sites B. Aarp tax preparation sites 384 1984-2 C. Aarp tax preparation sites B. Aarp tax preparation sites 412 Poland TIAS 8486 Jan. Aarp tax preparation sites 1, 1974 1977-1 C. Aarp tax preparation sites B. Aarp tax preparation sites 416 1977-1 C. Aarp tax preparation sites B. Aarp tax preparation sites 427 Portugal TIAS Jan. Aarp tax preparation sites 1, 1996     Romania TIAS 8228 Jan. Aarp tax preparation sites 1, 1974 1976-2 C. Aarp tax preparation sites B. Aarp tax preparation sites 492 1976-2 C. Aarp tax preparation sites B. Aarp tax preparation sites 504 Russia TIAS Jan. Aarp tax preparation sites 1, 1994     Slovak Republic TIAS Jan. Aarp tax preparation sites 1, 1993     Slovenia TIAS Jan. Aarp tax preparation sites 1, 2002     South Africa TIAS Jan. Aarp tax preparation sites 1, 1998     Spain TIAS Jan. Aarp tax preparation sites 1, 1991     Sri Lanka TIAS Jan. Aarp tax preparation sites 1, 2004     Sweden TIAS Jan. Aarp tax preparation sites 1, 1996     Protocol TIAS Jan. Aarp tax preparation sites 1, 2007     Switzerland TIAS Jan. Aarp tax preparation sites 1, 1998     Thailand TIAS Jan. Aarp tax preparation sites 1, 1998     Trinidad and Tobago TIAS 7047 Jan. Aarp tax preparation sites 1, 1970 1971-2 C. Aarp tax preparation sites B. Aarp tax preparation sites 479   Tunisia TIAS Jan. Aarp tax preparation sites 1, 1990     Turkey TIAS Jan. Aarp tax preparation sites 1, 1998     Ukraine TIAS Jan. Aarp tax preparation sites 1, 2001     United Kingdom TIAS Jan. Aarp tax preparation sites 1, 2004     Venezuela TIAS Jan. Aarp tax preparation sites 1, 2000      1(TIAS) — Treaties and Other International Act Series. Aarp tax preparation sites  2Information on the treaty can be found in Publication 597, Information on the United States—Canada Income Tax Treaty. Aarp tax preparation sites 3The U. Aarp tax preparation sites S. Aarp tax preparation sites -U. Aarp tax preparation sites S. Aarp tax preparation sites S. Aarp tax preparation sites R. Aarp tax preparation sites income tax treaty applies to the countries of Armenia, Azerbaijan, Belarus, Georgia, Kyrgyzstan, Moldova, Tajikistan, Turkmenistan, and Uzbekistan. Aarp tax preparation sites Prev  Up  Next   Home   More Online Publications