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Amend A Return

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Amend A Return

Amend a return Publication 925 - Introductory Material Table of Contents Future Developments Reminders IntroductionOrdering forms and publications. Amend a return Tax questions. Amend a return Useful Items - You may want to see: Future Developments For the latest developments related to Publication 925, such as legislation enacted after it was published, go to www. Amend a return irs. Amend a return gov/pub925. Amend a return Reminders At-risk amounts. Amend a return  The following rules apply to amounts borrowed after May 3, 2004. Amend a return You must file Form 6198, At-Risk Limitations, if you are engaged in an activity included in (6) under Activities Covered by the At-Risk Rules and you have borrowed certain amounts described in Certain borrowed amounts excluded under At-Risk Amounts in this publication. Amend a return You may be considered at risk for certain amounts described in Certain borrowed amounts excluded under At-Risk Amounts secured by real property used in the activity of holding real property (other than mineral property) that, if nonrecourse, would be qualified nonrecourse financing. Amend a return Photographs of missing children. Amend a return  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. Amend a return Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. Amend a return You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. Amend a return Introduction This publication discusses two sets of rules that may limit the amount of your deductible loss from a trade, business, rental, or other income-producing activity. Amend a return The first part of the publication discusses the passive activity rules. Amend a return The second part discusses the at-risk rules. Amend a return However, when you figure your allowable losses from any activity, you must apply the at-risk rules before the passive activity rules. Amend a return Comments and suggestions. Amend a return   We welcome your comments about this publication and your suggestions for future editions. Amend a return   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. Amend a return NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Amend a return Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Amend a return   You can send your comments from www. Amend a return irs. Amend a return gov/formspubs/. Amend a return Click on “More Information” and then on “Comment on Tax Forms and Publications. Amend a return ”   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. Amend a return Ordering forms and publications. Amend a return   Visit www. Amend a return irs. Amend a return gov/formspubs/ to download forms and publications, call 1-800-TAX-FORM (1-800-829-3676), or write to the address below and receive a response within 10 days after your request is received. Amend a return Internal Revenue Service 1201 N. Amend a return Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. Amend a return   If you have a tax question, check the information available on IRS. Amend a return gov or call 1-800-829-1040. Amend a return We cannot answer tax questions sent to either of the above addresses. Amend a return Useful Items - You may want to see: Publication 527 Residential Rental Property (Including Rental of Vacation Homes) 541 Partnerships Form (and Instructions) 4952 Investment Interest Expense Deduction 6198 At-Risk Limitations 8582 Passive Activity Loss Limitations 8582-CR Passive Activity Credit Limitations 8810 Corporate Passive Activity Loss and Credit Limitations 8949 Sales and Other Dispositions of Capital Assets See How To Get Tax Help near the end of this publication for information about getting these publications and forms. Amend a return Prev  Up  Next   Home   More Online Publications
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Letter 3127C Frequently Asked Questions (FAQs)

What is the letter telling me?

This letter is confirming your oral or written request to make a change to your current Installment Agreement. The change can be payment amount, payment date or adding an additional liability to the agreement. The letter explains the necessary fees charged for this service.

What do I have to do?

Follow the instructions in the letter and make the change on the date provided.

How much time do I have?

The letter tells you when the change takes place.

What happens if I don't take any action?

You must continue to make your installment payments as the letter directs.

Who should I contact?

If you have any questions you may call the toll free number provided in the letter. The person who answers will assist you.

What if I don't agree or have already taken corrective action?

If you don't agree with the installment terms, you should contact us immediately. If you have already taken corrective action, you should receive a monthly reminder notice.

Page Last Reviewed or Updated: 03-Feb-2014

The Amend A Return

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