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Amend My Tax Return

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Amend My Tax Return

Amend my tax return 24. Amend my tax return   Contributions Table of Contents Introduction Useful Items - You may want to see: Organizations That Qualify To Receive Deductible ContributionsTypes of Qualified Organizations Contributions You Can DeductContributions From Which You Benefit Expenses Paid for Student Living With You Out-of-Pocket Expenses in Giving Services Contributions You Cannot DeductContributions to Individuals Contributions to Nonqualified Organizations Contributions From Which You Benefit Value of Time or Services Personal Expenses Appraisal Fees Contributions of PropertyException. Amend my tax return Household items. Amend my tax return Deduction more than $500. Amend my tax return Form 1098-C. Amend my tax return Filing deadline approaching and still no Form 1098-C. Amend my tax return Exception 1—vehicle used or improved by organization. Amend my tax return Exception 2—vehicle given or sold to needy individual. Amend my tax return Deduction $500 or less. Amend my tax return Right to use property. Amend my tax return Tangible personal property. Amend my tax return Future interest. Amend my tax return Determining Fair Market Value Giving Property That Has Decreased in Value Giving Property That Has Increased in Value When To DeductChecks. Amend my tax return Text message. Amend my tax return Credit card. Amend my tax return Pay-by-phone account. Amend my tax return Stock certificate. Amend my tax return Promissory note. Amend my tax return Option. Amend my tax return Borrowed funds. Amend my tax return Limits on DeductionsCarryovers Records To KeepCash Contributions Noncash Contributions Out-of-Pocket Expenses How To Report Introduction This chapter explains how to claim a deduction for your charitable contributions. Amend my tax return It discusses the following topics. Amend my tax return The types of organizations to which you can make deductible charitable contributions. Amend my tax return The types of contributions you can deduct. Amend my tax return How much you can deduct. Amend my tax return What records you must keep. Amend my tax return How to report your charitable contributions. Amend my tax return A charitable contribution is a donation or gift to, or for the use of, a qualified organization. Amend my tax return It is voluntary and is made without getting, or expecting to get, anything of equal value. Amend my tax return Form 1040 required. Amend my tax return    To deduct a charitable contribution, you must file Form 1040 and itemize deductions on Schedule A. Amend my tax return The amount of your deduction may be limited if certain rules and limits explained in this chapter apply to you. Amend my tax return The limits are explained in detail in Publication 526. Amend my tax return Useful Items - You may want to see: Publication 526 Charitable Contributions 561 Determining the Value of Donated Property Form (and Instructions) Schedule A (Form 1040) Itemized Deductions 8283 Noncash Charitable Contributions Organizations That Qualify To Receive Deductible Contributions You can deduct your contributions only if you make them to a qualified organization. Amend my tax return Most organizations other than churches and governments must apply to the IRS to become a qualified organization. Amend my tax return How to check whether an organization can receive deductible charitable contributions. Amend my tax return   You can ask any organization whether it is a qualified organization, and most will be able to tell you. Amend my tax return Or go to IRS. Amend my tax return gov. Amend my tax return Click on “Tools” and then on “Exempt Organizations Select Check” (www. Amend my tax return irs. Amend my tax return gov/Charities-&-Non-Profits/Exempt-Organizations-Select-Check). Amend my tax return This online tool will enable you to search for qualified organizations. Amend my tax return You can also call the IRS to find out if an organization is qualified. Amend my tax return Call 1-877-829-5500. Amend my tax return People who are deaf, hard of hearing, or have a speech disability and who have access to TTY/TDD equipment can call 1-800-829-4059. Amend my tax return Deaf or hard of hearing individuals can also contact the IRS through relay services such as the Federal Relay Service at www. Amend my tax return gsa. Amend my tax return gov/fedrelay. Amend my tax return Types of Qualified Organizations Generally, only the following types of organizations can be qualified organizations. Amend my tax return A community chest, corporation, trust, fund, or foundation organized or created in or under the laws of the United States, any state, the District of Columbia, or any possession of the United States (including Puerto Rico). Amend my tax return It must, however, be organized and operated only for charitable, religious, scientific, literary, or educational purposes, or for the prevention of cruelty to children or animals. Amend my tax return Certain organizations that foster national or international amateur sports competition also qualify. Amend my tax return War veterans' organizations, including posts, auxiliaries, trusts, or foundations, organized in the United States or any of its possessions (including Puerto Rico). Amend my tax return Domestic fraternal societies, orders, and associations operating under the lodge system. Amend my tax return (Your contribution to this type of organization is deductible only if it is to be used solely for charitable, religious, scientific, literary, or educational purposes, or for the prevention of cruelty to children or animals. Amend my tax return ) Certain nonprofit cemetery companies or corporations. Amend my tax return (Your contribution to this type of organization is not deductible if it can be used for the care of a specific lot or mausoleum crypt. Amend my tax return ) The United States or any state, the District of Columbia, a U. Amend my tax return S. Amend my tax return possession (including Puerto Rico), a political subdivision of a state or U. Amend my tax return S. Amend my tax return possession, or an Indian tribal government or any of its subdivisions that perform substantial government functions. Amend my tax return (Your contribution to this type of organization is only deductible if it is to be used solely for public purposes. Amend my tax return ) Examples. Amend my tax return    The following list gives some examples of qualified organizations. Amend my tax return Churches, a convention or association of churches, temples, synagogues, mosques, and other religious organizations. Amend my tax return Most nonprofit charitable organizations such as the American Red Cross and the United Way. Amend my tax return Most nonprofit educational organizations, including the Boy Scouts of America, Girl Scouts of America, colleges, and museums. Amend my tax return This also includes nonprofit daycare centers that provide childcare to the general public if substantially all the childcare is provided to enable parents and guardians to be gainfully employed. Amend my tax return However, if your contribution is a substitute for tuition or other enrollment fee, it is not deductible as a charitable contribution, as explained later under Contributions You Cannot Deduct . Amend my tax return Nonprofit hospitals and medical research organizations. Amend my tax return Utility company emergency energy programs, if the utility company is an agent for a charitable organization that assists individuals with emergency energy needs. Amend my tax return Nonprofit volunteer fire companies. Amend my tax return Nonprofit organizations that develop and maintain public parks and recreation facilities. Amend my tax return Civil defense organizations. Amend my tax return Certain foreign charitable organizations. Amend my tax return   Under income tax treaties with Canada, Israel, and Mexico, you may be able to deduct contributions to certain Canadian, Israeli, or Mexican charitable organizations. Amend my tax return Generally, you must have income from sources in that country. Amend my tax return For additional information on the deduction of contributions to Canadian charities, see Publication 597, Information on the United States–Canada Income Tax Treaty. Amend my tax return If you need more information on how to figure your contribution to Mexican and Israeli charities, see Publication 526. Amend my tax return Contributions You Can Deduct Generally, you can deduct contributions of money or property you make to, or for the use of, a qualified organization. Amend my tax return A contribution is “for the use of” a qualified organization when it is held in a legally enforceable trust for the qualified organization or in a similar legal arrangement. Amend my tax return The contributions must be made to a qualified organization and not set aside for use by a specific person. Amend my tax return If you give property to a qualified organization, you generally can deduct the fair market value of the property at the time of the contribution. Amend my tax return See Contributions of Property , later in this chapter. Amend my tax return Your deduction for charitable contributions generally cannot be more than 50% of your adjusted gross income (AGI), but in some cases 20% and 30% limits may apply. Amend my tax return See Limits on Deductions , later. Amend my tax return In addition, the total of your charitable contribution deduction and certain other itemized deductions may be limited. Amend my tax return See chapter 29. Amend my tax return Table 24-1 gives examples of contributions you can and cannot deduct. Amend my tax return Contributions From Which You Benefit If you receive a benefit as a result of making a contribution to a qualified organization, you can deduct only the amount of your contribution that is more than the value of the benefit you receive. Amend my tax return Also see Contributions From Which You Benefit under Contributions You Cannot Deduct, later. Amend my tax return If you pay more than fair market value to a qualified organization for goods or services, the excess may be a charitable contribution. Amend my tax return For the excess amount to qualify, you must pay it with the intent to make a charitable contribution. Amend my tax return Example 1. Amend my tax return You pay $65 for a ticket to a dinner-dance at a church. Amend my tax return Your entire $65 payment goes to the church. Amend my tax return The ticket to the dinner-dance has a fair market value of $25. Amend my tax return When you buy your ticket, you know that its value is less than your payment. Amend my tax return To figure the amount of your charitable contribution, subtract the value of the benefit you receive ($25) from your total payment ($65). Amend my tax return You can deduct $40 as a contribution to the church. Amend my tax return Example 2. Amend my tax return At a fundraising auction conducted by a charity, you pay $600 for a week's stay at a beach house. Amend my tax return The amount you pay is no more than the fair rental value. Amend my tax return You have not made a deductible charitable contribution. Amend my tax return Athletic events. Amend my tax return   If you make a payment to, or for the benefit of, a college or university and, as a result, you receive the right to buy tickets to an athletic event in the athletic stadium of the college or university, you can deduct 80% of the payment as a charitable contribution. Amend my tax return   If any part of your payment is for tickets (rather than the right to buy tickets), that part is not deductible. Amend my tax return Subtract the price of the tickets from your payment. Amend my tax return You can deduct 80% of the remaining amount as a charitable contribution. Amend my tax return Example 1. Amend my tax return You pay $300 a year for membership in a university's athletic scholarship program. Amend my tax return The only benefit of membership is that you have the right to buy one season ticket for a seat in a designated area of the stadium at the university's home football games. Amend my tax return You can deduct $240 (80% of $300) as a charitable contribution. Amend my tax return Table 24-1. Amend my tax return Examples of Charitable Contributions—A Quick Check Use the following lists for a quick check of whether you can deduct a contribution. Amend my tax return See the rest of this chapter for more information and additional rules and limits that may apply. Amend my tax return Deductible As  Charitable Contributions Not Deductible  As Charitable Contributions Money or property you give to:  Churches, synagogues, temples, mosques, and other religious organizations Federal, state, and local governments, if your contribution is solely for public purposes (for example, a gift to reduce the public debt or maintain a public park) Nonprofit schools and hospitals The Salvation Army, American Red Cross, CARE, Goodwill Industries, United Way, Boy Scouts of America, Girl Scouts of America, Boys and Girls Clubs of America, etc. Amend my tax return War veterans groups   Expenses paid for a student living with you, sponsored by a qualified organization  Out-of-pocket expenses when you serve a qualified organization as a volunteer Money or property you give to:  Civic leagues, social and sports clubs, labor unions, and chambers of commerce Foreign organizations (except certain Canadian, Israeli, and Mexican charities) Groups that are run for personal profit Groups whose purpose is to lobby for law changes Homeowners' associations Individuals Political groups or candidates for public office   Cost of raffle, bingo, or lottery tickets  Dues, fees, or bills paid to country clubs, lodges, fraternal orders, or similar groups  Tuition  Value of your time or services  Value of blood given to a blood bank    Example 2. Amend my tax return The facts are the same as in Example 1 except your $300 payment includes the purchase of one season ticket for the stated ticket price of $120. Amend my tax return You must subtract the usual price of a ticket ($120) from your $300 payment. Amend my tax return The result is $180. Amend my tax return Your deductible charitable contribution is $144 (80% of $180). Amend my tax return Charity benefit events. Amend my tax return   If you pay a qualified organization more than fair market value for the right to attend a charity ball, banquet, show, sporting event, or other benefit event, you can deduct only the amount that is more than the value of the privileges or other benefits you receive. Amend my tax return   If there is an established charge for the event, that charge is the value of your benefit. Amend my tax return If there is no established charge, the reasonable value of the right to attend the event is the value of your benefit. Amend my tax return Whether you use the tickets or other privileges has no effect on the amount you can deduct. Amend my tax return However, if you return the ticket to the qualified organization for resale, you can deduct the entire amount you paid for the ticket. Amend my tax return    Even if the ticket or other evidence of payment indicates that the payment is a “contribution,” this does not mean you can deduct the entire amount. Amend my tax return If the ticket shows the price of admission and the amount of the contribution, you can deduct the contribution amount. Amend my tax return Example. Amend my tax return You pay $40 to see a special showing of a movie for the benefit of a qualified organization. Amend my tax return Printed on the ticket is “Contribution—$40. Amend my tax return ” If the regular price for the movie is $8, your contribution is $32 ($40 payment − $8 regular price). Amend my tax return Membership fees or dues. Amend my tax return    You may be able to deduct membership fees or dues you pay to a qualified organization. Amend my tax return However, you can deduct only the amount that is more than the value of the benefits you receive. Amend my tax return    You cannot deduct dues, fees, or assessments paid to country clubs and other social organizations. Amend my tax return They are not qualified organizations. Amend my tax return Certain membership benefits can be disregarded. Amend my tax return   Both you and the organization can disregard the following membership benefits if you receive them in return for an annual payment of $75 or less. Amend my tax return Any rights or privileges, other than those discussed under Athletic events , earlier, that you can use frequently while you are a member, such as: Free or discounted admission to the organization's facilities or events, Free or discounted parking, Preferred access to goods or services, and Discounts on the purchase of goods and services. Amend my tax return Admission, while you are a member, to events open only to members of the organization, if the organization reasonably projects that the cost per person (excluding any allocated overhead) is not more than $10. Amend my tax return 20. Amend my tax return Token items. Amend my tax return   You do not have to reduce your contribution by the value of any benefit you receive if both of the following are true. Amend my tax return You receive only a small item or other benefit of token value. Amend my tax return The qualified organization correctly determines that the value of the item or benefit you received is not substantial and informs you that you can deduct your payment in full. Amend my tax return Written statement. Amend my tax return   A qualified organization must give you a written statement if you make a payment of more than $75 that is partly a contribution and partly for goods or services. Amend my tax return The statement must say that you can deduct only the amount of your payment that is more than the value of the goods or services you received. Amend my tax return It must also give you a good faith estimate of the value of those goods or services. Amend my tax return   The organization can give you the statement either when it solicits or when it receives the payment from you. Amend my tax return Exception. Amend my tax return   An organization will not have to give you this statement if one of the following is true. Amend my tax return The organization is: A governmental organization described in (5) under Types of Qualified Organizations , earlier, or An organization formed only for religious purposes, and the only benefit you receive is an intangible religious benefit (such as admission to a religious ceremony) that generally is not sold in commercial transactions outside the donative context. Amend my tax return You receive only items whose value is not substantial as described under Token items , earlier. Amend my tax return You receive only membership benefits that can be disregarded, as described earlier. Amend my tax return Expenses Paid for Student Living With You You may be able to deduct some expenses of having a student live with you. Amend my tax return You can deduct qualifying expenses for a foreign or American student who: Lives in your home under a written agreement between you and a qualified organization as part of a program of the organization to provide educational opportunities for the student, Is not your relative or dependent, and Is a full-time student in the twelfth or any lower grade at a school in the United States. Amend my tax return You can deduct up to $50 a month for each full calendar month the student lives with you. Amend my tax return Any month when conditions (1) through (3) are met for 15 days or more counts as a full month. Amend my tax return For additional information, see Expenses Paid for Student Living With You in Publication 526. Amend my tax return Mutual exchange program. Amend my tax return   You cannot deduct the costs of a foreign student living in your home under a mutual exchange program through which your child will live with a family in a foreign country. Amend my tax return Table 24-2. Amend my tax return Volunteers' Questions and Answers If you volunteer for a qualified organization, the following questions and answers may apply to you. Amend my tax return All of the rules explained in this chapter also apply. Amend my tax return See, in particular, Out-of-Pocket Expenses in Giving Services . Amend my tax return Question Answer I volunteer 6 hours a week in the office of a qualified organization. Amend my tax return The receptionist is paid $10 an hour for the same work. Amend my tax return Can I deduct $60 a week for my time?    No, you cannot deduct the value of your time or services. Amend my tax return The office is 30 miles from my home. Amend my tax return Can I deduct any of my car expenses for these trips? Yes, you can deduct the costs of gas and oil that are directly related to getting to and from the place where you volunteer. Amend my tax return If you don't want to figure your actual costs, you can deduct 14 cents for each mile. Amend my tax return I volunteer as a Red Cross nurse's aide at a hospital. Amend my tax return Can I deduct the cost of the uniforms I must wear? Yes, you can deduct the cost of buying and cleaning your uniforms if the hospital is a qualified organization, the uniforms are not suitable for everyday use, and you must wear them when volunteering. Amend my tax return I pay a babysitter to watch my children while I volunteer for a qualified organization. Amend my tax return Can I deduct these costs? No, you cannot deduct payments for childcare expenses as a charitable contribution, even if you would be unable to volunteer without childcare. Amend my tax return (If you have childcare expenses so you can work for pay, see chapter 32. Amend my tax return ) Out-of-Pocket Expenses in Giving Services Although you cannot deduct the value of your services given to a qualified organization, you may be able to deduct some amounts you pay in giving services to a qualified organization. Amend my tax return The amounts must be: Unreimbursed, Directly connected with the services, Expenses you had only because of the services you gave, and Not personal, living, or family expenses. Amend my tax return Table 24-2 contains questions and answers that apply to some individuals who volunteer their services. Amend my tax return Conventions. Amend my tax return   If a qualified organization selects you to attend a convention as its representative, you can deduct unreimbursed expenses for travel, including reasonable amounts for meals and lodging, while away from home overnight in connection with the convention. Amend my tax return However, see Travel , later. Amend my tax return   You cannot deduct personal expenses for sightseeing, fishing parties, theater tickets, or nightclubs. Amend my tax return You also cannot deduct transportation, meals and lodging, and other expenses for your spouse or children. Amend my tax return    You cannot deduct your travel expenses in attending a church convention if you go only as a member of your church rather than as a chosen representative. Amend my tax return You can, however, deduct unreimbursed expenses that are directly connected with giving services for your church during the convention. Amend my tax return Uniforms. Amend my tax return   You can deduct the cost and upkeep of uniforms that are not suitable for everyday use and that you must wear while performing donated services for a charitable organization. Amend my tax return Foster parents. Amend my tax return   You may be able to deduct as a charitable contribution some of the costs of being a foster parent (foster care provider) if you have no profit motive in providing the foster care and are not, in fact, making a profit. Amend my tax return A qualified organization must select the individuals you take into your home for foster care. Amend my tax return    You can deduct expenses that meet both of the following requirements. Amend my tax return They are unreimbursed out-of-pocket expenses to feed, clothe, and care for the foster child. Amend my tax return They are incurred primarily to benefit the qualified organization. Amend my tax return   Unreimbursed expenses that you cannot deduct as charitable contributions may be considered support provided by you in determining whether you can claim the foster child as a dependent. Amend my tax return For details, see chapter 3. Amend my tax return Example. Amend my tax return You cared for a foster child because you wanted to adopt her, not to benefit the agency that placed her in your home. Amend my tax return Your unreimbursed expenses are not deductible as charitable contributions. Amend my tax return Car expenses. Amend my tax return   You can deduct as a charitable contribution any unreimbursed out-of-pocket expenses, such as the cost of gas and oil, that are directly related to the use of your car in giving services to a charitable organization. Amend my tax return You cannot deduct general repair and maintenance expenses, depreciation, registration fees, or the costs of tires or insurance. Amend my tax return    If you do not want to deduct your actual expenses, you can use a standard mileage rate of 14 cents a mile to figure your contribution. Amend my tax return   You can deduct parking fees and tolls whether you use your actual expenses or the standard mileage rate. Amend my tax return   You must keep reliable written records of your car expenses. Amend my tax return For more information, see Car expenses under Records To Keep, later. Amend my tax return Travel. Amend my tax return   Generally, you can claim a charitable contribution deduction for travel expenses necessarily incurred while you are away from home performing services for a charitable organization only if there is no significant element of personal pleasure, recreation, or vacation in the travel. Amend my tax return This applies whether you pay the expenses directly or indirectly. Amend my tax return You are paying the expenses indirectly if you make a payment to the charitable organization and the organization pays for your travel expenses. Amend my tax return   The deduction for travel expenses will not be denied simply because you enjoy providing services to the charitable organization. Amend my tax return Even if you enjoy the trip, you can take a charitable contribution deduction for your travel expenses if you are on duty in a genuine and substantial sense throughout the trip. Amend my tax return However, if you have only nominal duties, or if for significant parts of the trip you do not have any duties, you cannot deduct your travel expenses. Amend my tax return Example 1. Amend my tax return You are a troop leader for a tax-exempt youth group and you take the group on a camping trip. Amend my tax return You are responsible for overseeing the setup of the camp and for providing adult supervision for other activities during the entire trip. Amend my tax return You participate in the activities of the group and enjoy your time with them. Amend my tax return You oversee the breaking of camp and you transport the group home. Amend my tax return You can deduct your travel expenses. Amend my tax return Example 2. Amend my tax return You sail from one island to another and spend 8 hours a day counting whales and other forms of marine life. Amend my tax return The project is sponsored by a charitable organization. Amend my tax return In most circumstances, you cannot deduct your expenses. Amend my tax return Example 3. Amend my tax return You work for several hours each morning on an archaeological dig sponsored by a charitable organization. Amend my tax return The rest of the day is free for recreation and sightseeing. Amend my tax return You cannot take a charitable contribution deduction even though you work very hard during those few hours. Amend my tax return Example 4. Amend my tax return You spend the entire day attending a charitable organization's regional meeting as a chosen representative. Amend my tax return In the evening you go to the theater. Amend my tax return You can claim your travel expenses as charitable contributions, but you cannot claim the cost of your evening at the theater. Amend my tax return Daily allowance (per diem). Amend my tax return   If you provide services for a charitable organization and receive a daily allowance to cover reasonable travel expenses, including meals and lodging while away from home overnight, you must include in income any part of the allowance that is more than your deductible travel expenses. Amend my tax return You may be able to deduct any necessary travel expenses that are more than the allowance. Amend my tax return Deductible travel expenses. Amend my tax return   These include: Air, rail, and bus transportation, Out-of-pocket expenses for your car, Taxi fares or other costs of transportation between the airport or station and your hotel, Lodging costs, and The cost of meals. Amend my tax return Because these travel expenses are not business-related, they are not subject to the same limits as business-related expenses. Amend my tax return For information on business travel expenses, see Travel Expenses in chapter 26. Amend my tax return Contributions You Cannot Deduct There are some contributions you cannot deduct, such as those made to specific individuals and those made to nonqualified organizations. Amend my tax return (See Contributions to Individuals and Contributions to Nonqualified Organizations , next. Amend my tax return ) There are others you can deduct only part of, as discussed later under Contributions From Which You Benefit . Amend my tax return Contributions to Individuals You cannot deduct contributions to specific individuals, including the following. Amend my tax return Contributions to fraternal societies made for the purpose of paying medical or burial expenses of deceased members. Amend my tax return Contributions to individuals who are needy or worthy. Amend my tax return You cannot deduct these contributions even if you make them to a qualified organization for the benefit of a specific person. Amend my tax return But you can deduct a contribution to a qualified organization that helps needy or worthy individuals if you do not indicate that your contribution is for a specific person. Amend my tax return Example. Amend my tax return You can deduct contributions to a qualified organization for flood relief, hurricane relief, or other disaster relief. Amend my tax return However, you cannot deduct contributions earmarked for relief of a particular individual or family. Amend my tax return Payments to a member of the clergy that can be spent as he or she wishes, such as for personal expenses. Amend my tax return Expenses you paid for another person who provided services to a qualified organization. Amend my tax return Example. Amend my tax return Your son does missionary work. Amend my tax return You pay his expenses. Amend my tax return You cannot claim a deduction for your son's unreimbursed expenses related to his contribution of services. Amend my tax return Payments to a hospital that are for a specific patient's care or for services for a specific patient. Amend my tax return You cannot deduct these payments even if the hospital is operated by a city, a state, or other qualified organization. Amend my tax return Contributions to Nonqualified Organizations You cannot deduct contributions to organizations that are not qualified to receive tax-deductible contributions, including the following. Amend my tax return Certain state bar associations if: The bar is not a political subdivision of a state, The bar has private, as well as public, purposes, such as promoting the professional interests of members, and Your contribution is unrestricted and can be used for private purposes. Amend my tax return Chambers of commerce and other business leagues or organizations (but see chapter 28). Amend my tax return Civic leagues and associations. Amend my tax return Communist organizations. Amend my tax return Country clubs and other social clubs. Amend my tax return Most foreign organizations (other than certain Canadian, Israeli, or Mexican charitable organizations). Amend my tax return For details, see Publication 526. Amend my tax return Homeowners' associations. Amend my tax return Labor unions (but see chapter 28). Amend my tax return Political organizations and candidates. Amend my tax return Contributions From Which You Benefit If you receive or expect to receive a financial or economic benefit as a result of making a contribution to a qualified organization, you cannot deduct the part of the contribution that represents the value of the benefit you receive. Amend my tax return See Contributions From Which You Benefit under Contributions You Can Deduct, earlier. Amend my tax return These contributions include the following. Amend my tax return Contributions for lobbying. Amend my tax return This includes amounts that you earmark for use in, or in connection with, influencing specific legislation. Amend my tax return Contributions to a retirement home for room, board, maintenance, or admittance. Amend my tax return Also, if the amount of your contribution depends on the type or size of apartment you will occupy, it is not a charitable contribution. Amend my tax return Costs of raffles, bingo, lottery, etc. Amend my tax return You cannot deduct as a charitable contribution amounts you pay to buy raffle or lottery tickets or to play bingo or other games of chance. Amend my tax return For information on how to report gambling winnings and losses, see Gambling winnings in chapter 12 and Gambling Losses Up to the Amount of Gambling Winnings in chapter 28. Amend my tax return Dues to fraternal orders and similar groups. Amend my tax return However, see Membership fees or dues , earlier, under Contributions You Can Deduct. Amend my tax return Tuition, or amounts you pay instead of tuition. Amend my tax return You cannot deduct as a charitable contribution amounts you pay as tuition even if you pay them for children to attend parochial schools or qualifying nonprofit daycare centers. Amend my tax return You also cannot deduct any fixed amount you must pay in addition to, or instead of, tuition to enroll in a private school, even if it is designated as a “donation. Amend my tax return ” Value of Time or Services You cannot deduct the value of your time or services, including: Blood donations to the American Red Cross or to blood banks, and The value of income lost while you work as an unpaid volunteer for a qualified organization. Amend my tax return Personal Expenses You cannot deduct personal, living, or family expenses, such as the following items. Amend my tax return The cost of meals you eat while you perform services for a qualified organization unless it is necessary for you to be away from home overnight while performing the services. Amend my tax return Adoption expenses, including fees paid to an adoption agency and the costs of keeping a child in your home before adoption is final (but see Adoption Credit in chapter 37, and the instructions for Form 8839, Qualified Adoption Expenses). Amend my tax return You also may be able to claim an exemption for the child. Amend my tax return See Adopted child in chapter 3. Amend my tax return Appraisal Fees You cannot deduct as a charitable contribution any fees you pay to find the fair market value of donated property (but see chapter 28). Amend my tax return Contributions of Property If you contribute property to a qualified organization, the amount of your charitable contribution is generally the fair market value of the property at the time of the contribution. Amend my tax return However, if the property has increased in value, you may have to make some adjustments to the amount of your deduction. Amend my tax return See Giving Property That Has Increased in Value , later. Amend my tax return For information about the records you must keep and the information you must furnish with your return if you donate property, see Records To Keep and How To Report , later. Amend my tax return Clothing and household items. Amend my tax return   You cannot take a deduction for clothing or household items you donate unless the clothing or household items are in good used condition or better. Amend my tax return Exception. Amend my tax return   You can take a deduction for a contribution of an item of clothing or household item that is not in good used condition or better if you deduct more than $500 for it and include a qualified appraisal of it with your return. Amend my tax return Household items. Amend my tax return   Household items include: Furniture and furnishings, Electronics, Appliances, Linens, and Other similar items. Amend my tax return   Household items do not include: Food, Paintings, antiques, and other objects of art, Jewelry and gems, and Collections. Amend my tax return Cars, boats, and airplanes. Amend my tax return    The following rules apply to any donation of a qualified vehicle. Amend my tax return A qualified vehicle is: A car or any motor vehicle manufactured mainly for use on public streets, roads, and highways, A boat, or An airplane. Amend my tax return Deduction more than $500. Amend my tax return   If you donate a qualified vehicle with a claimed fair market value of more than $500, you can deduct the smaller of: The gross proceeds from the sale of the vehicle by the organization, or The vehicle's fair market value on the date of the contribution. Amend my tax return If the vehicle's fair market value was more than your cost or other basis, you may have to reduce the fair market value to figure the deductible amount, as described under Giving Property That Has Increased in Value , later. Amend my tax return Form 1098-C. Amend my tax return   You must attach to your return Copy B of the Form 1098-C, Contributions of Motor Vehicles, Boats, and Airplanes, (or other statement containing the same information as Form 1098-C) you received from the organization. Amend my tax return The Form 1098-C (or other statement) will show the gross proceeds from the sale of the vehicle. Amend my tax return   If you e-file your return, you must: Attach Copy B of Form 1098-C to Form 8453 and mail the forms to the IRS, or Include Copy B of Form 1098-C as a pdf attachment if your software program allows it. Amend my tax return   If you do not attach Form 1098-C (or other statement), you cannot deduct your contribution. Amend my tax return    You must get Form 1098-C (or other statement) within 30 days of the sale of the vehicle. Amend my tax return But if exception 1 or 2 (described later) applies, you must get Form 1098-C (or other statement) within 30 days of your donation. Amend my tax return Filing deadline approaching and still no Form 1098-C. Amend my tax return   If the filing deadline is approaching and you still do not have a Form 1098-C, you have two choices. Amend my tax return Request an automatic 6-month extension of time to file your return. Amend my tax return You can get this extension by filing Form 4868, Application for Automatic Extension of Time to File U. Amend my tax return S. Amend my tax return Individual Income Tax Return. Amend my tax return  For more information, see Automatic Extension in chapter 1. Amend my tax return File the return on time without claiming the deduction for the qualified vehicle. Amend my tax return After receiving the Form 1098-C, file an amended return, Form 1040X, claiming the deduction. Amend my tax return Attach Copy B of Form 1098-C (or other statement) to the amended return. Amend my tax return For more information about amended returns, see Amended Returns and Claims for Refund in chapter 1. Amend my tax return Exceptions. Amend my tax return   There are two exceptions to the rules just described for deductions of more than $500. Amend my tax return Exception 1—vehicle used or improved by organization. Amend my tax return   If the qualified organization makes a significant intervening use of or material improvement to the vehicle before transferring it, you generally can deduct the vehicle's fair market value at the time of the contribution. Amend my tax return But if the vehicle's fair market value was more than your cost or other basis, you may have to reduce the fair market value to get the deductible amount, as described under Giving Property That Has Increased in Value , later. Amend my tax return The Form 1098-C (or other statement) will show whether this exception applies. Amend my tax return Exception 2—vehicle given or sold to needy individual. Amend my tax return   If the qualified organization will give the vehicle, or sell it for a price well below fair market value, to a needy individual to further the organization's charitable purpose, you generally can deduct the vehicle's fair market value at the time of the contribution. Amend my tax return But if the vehicle's fair market value was more than your cost or other basis, you may have to reduce the fair market value to get the deductible amount, as described under Giving Property That Has Increased in Value , later. Amend my tax return The Form 1098-C (or other statement) will show whether this exception applies. Amend my tax return   This exception does not apply if the organization sells the vehicle at auction. Amend my tax return In that case, you cannot deduct the vehicle's fair market value. Amend my tax return Example. Amend my tax return Anita donates a used car to a qualified organization. Amend my tax return She bought it 3 years ago for $9,000. Amend my tax return A used car guide shows the fair market value for this type of car is $6,000. Amend my tax return However, Anita gets a Form 1098-C from the organization showing the car was sold for $2,900. Amend my tax return Neither exception 1 nor exception 2 applies. Amend my tax return If Anita itemizes her deductions, she can deduct $2,900 for her donation. Amend my tax return She must attach Form 1098-C and Form 8283 to her return. Amend my tax return Deduction $500 or less. Amend my tax return   If the qualified organization sells the vehicle for $500 or less and exceptions 1 and 2 do not apply, you can deduct the smaller of: $500, or The vehicle's fair market value on the date of the contribution. Amend my tax return But if the vehicle's fair market value was more than your cost or other basis, you may have to reduce the fair market value to get the deductible amount, as described under Giving Property That Has Increased in Value , later. Amend my tax return   If the vehicle's fair market value is at least $250 but not more than $500, you must have a written statement from the qualified organization acknowledging your donation. Amend my tax return The statement must contain the information and meet the tests for an acknowledgment described under Deductions of At Least $250 But Not More Than $500 under Records To Keep, later. Amend my tax return Partial interest in property. Amend my tax return   Generally, you cannot deduct a charitable contribution of less than your entire interest in property. Amend my tax return Right to use property. Amend my tax return   A contribution of the right to use property is a contribution of less than your entire interest in that property and is not deductible. Amend my tax return For exceptions and more information, see Partial Interest in Property Not in Trust in Publication 561. Amend my tax return Future interests in tangible personal property. Amend my tax return   You cannot deduct the value of a charitable contribution of a future interest in tangible personal property until all intervening interests in and rights to the actual possession or enjoyment of the property have either expired or been turned over to someone other than yourself, a related person, or a related organization. Amend my tax return Tangible personal property. Amend my tax return   This is any property, other than land or buildings, that can be seen or touched. Amend my tax return It includes furniture, books, jewelry, paintings, and cars. Amend my tax return Future interest. Amend my tax return   This is any interest that is to begin at some future time, regardless of whether it is designated as a future interest under state law. Amend my tax return Determining Fair Market Value This section discusses general guidelines for determining the fair market value of various types of donated property. Amend my tax return Publication 561 contains a more complete discussion. Amend my tax return Fair market value is the price at which property would change hands between a willing buyer and a willing seller, neither having to buy or sell, and both having reasonable knowledge of all the relevant facts. Amend my tax return Used clothing and household items. Amend my tax return   The fair market value of used clothing and household goods is usually far less than what you paid for them when they were new. Amend my tax return   For used clothing, you should claim as the value the price that buyers of used items actually pay in used clothing stores, such as consignment or thrift shops. Amend my tax return See Household Goods in Publication 561 for information on the valuation of household goods, such as furniture, appliances, and linens. Amend my tax return Example. Amend my tax return Dawn Greene donated a coat to a thrift store operated by her church. Amend my tax return She paid $300 for the coat 3 years ago. Amend my tax return Similar coats in the thrift store sell for $50. Amend my tax return The fair market value of the coat is $50. Amend my tax return Dawn's donation is limited to $50. Amend my tax return Cars, boats, and airplanes. Amend my tax return   If you contribute a car, boat, or airplane to a charitable organization, you must determine its fair market value. Amend my tax return Certain commercial firms and trade organizations publish used car pricing guides, commonly called “blue books,” containing complete dealer sale prices or dealer average prices for recent model years. Amend my tax return The guides may be published monthly or seasonally and for different regions of the country. Amend my tax return These guides also provide estimates for adjusting for unusual equipment, unusual mileage, and physical condition. Amend my tax return The prices are not “official” and these publications are not considered an appraisal of any specific donated property. Amend my tax return But they do provide clues for making an appraisal and suggest relative prices for comparison with current sales and offerings in your area. Amend my tax return   You can also find used car pricing information on the Internet. Amend my tax return Example. Amend my tax return You donate a used car in poor condition to a local high school for use by students studying car repair. Amend my tax return A used car guide shows the dealer retail value for this type of car in poor condition is $1,600. Amend my tax return However, the guide shows the price for a private party sale of the car is only $750. Amend my tax return The fair market value of the car is considered to be $750. Amend my tax return Large quantities. Amend my tax return   If you contribute a large number of the same item, fair market value is the price at which comparable numbers of the item are being sold. Amend my tax return Giving Property That Has Decreased in Value If you contribute property with a fair market value that is less than your basis in it, your deduction is limited to its fair market value. Amend my tax return You cannot claim a deduction for the difference between the property's basis and its fair market value. Amend my tax return Giving Property That Has Increased in Value If you contribute property with a fair market value that is more than your basis in it, you may have to reduce the fair market value by the amount of appreciation (increase in value) when you figure your deduction. Amend my tax return Your basis in property is generally what you paid for it. Amend my tax return See chapter 13 if you need more information about basis. Amend my tax return Different rules apply to figuring your deduction, depending on whether the property is: Ordinary income property, or Capital gain property. Amend my tax return Ordinary income property. Amend my tax return   Property is ordinary income property if you would have recognized ordinary income or short-term capital gain had you sold it at fair market value on the date it was contributed. Amend my tax return Examples of ordinary income property are inventory, works of art created by the donor, manuscripts prepared by the donor, and capital assets (defined in chapter 14) held 1 year or less. Amend my tax return Amount of deduction. Amend my tax return   The amount you can deduct for a contribution of ordinary income property is its fair market value minus the amount that would be ordinary income or short-term capital gain if you sold the property for its fair market value. Amend my tax return Generally, this rule limits the deduction to your basis in the property. Amend my tax return Example. Amend my tax return You donate stock you held for 5 months to your church. Amend my tax return The fair market value of the stock on the day you donate it is $1,000, but you paid only $800 (your basis). Amend my tax return Because the $200 of appreciation would be short-term capital gain if you sold the stock, your deduction is limited to $800 (fair market value minus the appreciation). Amend my tax return Capital gain property. Amend my tax return   Property is capital gain property if you would have recognized long-term capital gain had you sold it at fair market value on the date of the contribution. Amend my tax return It includes capital assets held more than 1 year, as well as certain real property and depreciable property used in your trade or business and, generally, held more than 1 year. Amend my tax return Amount of deduction — general rule. Amend my tax return   When figuring your deduction for a contribution of capital gain property, you generally can use the fair market value of the property. Amend my tax return Exceptions. Amend my tax return   In certain situations, you must reduce the fair market value by any amount that would have been long-term capital gain if you had sold the property for its fair market value. Amend my tax return Generally, this means reducing the fair market value to the property's cost or other basis. Amend my tax return Bargain sales. Amend my tax return   A bargain sale of property is a sale or exchange for less than the property's fair market value. Amend my tax return A bargain sale to a qualified organization is partly a charitable contribution and partly a sale or exchange. Amend my tax return A bargain sale may result in a taxable gain. Amend my tax return More information. Amend my tax return   For more information on donating appreciated property, see Giving Property That Has Increased in Value in Publication 526. Amend my tax return When To Deduct You can deduct your contributions only in the year you actually make them in cash or other property (or in a later carryover year, as explained later under Carryovers ). Amend my tax return This applies whether you use the cash or an accrual method of accounting. Amend my tax return Time of making contribution. Amend my tax return   Usually, you make a contribution at the time of its unconditional delivery. Amend my tax return Checks. Amend my tax return   A check you mail to a charity is considered delivered on the date you mail it. Amend my tax return Text message. Amend my tax return   Contributions made by text message are deductible in the year you send the text message if the contribution is charged to your telephone or wireless account. Amend my tax return Credit card. Amend my tax return    Contributions charged on your credit card are deductible in the year you make the charge. Amend my tax return Pay-by-phone account. Amend my tax return    Contributions made through a pay-by-phone account are considered delivered on the date the financial institution pays the amount. Amend my tax return Stock certificate. Amend my tax return   A properly endorsed stock certificate is considered delivered on the date of mailing or other delivery to the charity or to the charity's agent. Amend my tax return However, if you give a stock certificate to your agent or to the issuing corporation for transfer to the name of the charity, your contribution is not delivered until the date the stock is transferred on the books of the corporation. Amend my tax return Promissory note. Amend my tax return   If you issue and deliver a promissory note to a charity as a contribution, it is not a contribution until you make the note payments. Amend my tax return Option. Amend my tax return    If you grant a charity an option to buy real property at a bargain price, it is not a contribution until the organization exercises the option. Amend my tax return Borrowed funds. Amend my tax return   If you contribute borrowed funds, you can deduct the contribution in the year you deliver the funds to the charity, regardless of when you repay the loan. Amend my tax return Limits on Deductions The amount you can deduct for charitable contributions cannot be more than 50% of your adjusted gross income (AGI). Amend my tax return Your deduction may be further limited to 30% or 20% of your AGI, depending on the type of property you give and the type of organization you give it to. Amend my tax return If your total contributions for the year are 20% or less of your AGI, these limits do not apply to you. Amend my tax return The limits are discussed in detail under Limits on Deductions in Publication 526. Amend my tax return A higher limit applies to certain qualified conservation contributions. Amend my tax return See Publication 526 for details. Amend my tax return Carryovers You can carry over any contributions you cannot deduct in the current year because they exceed your adjusted-gross-income limits. Amend my tax return You can deduct the excess in each of the next 5 years until it is used up, but not beyond that time. Amend my tax return For more information, see Carryovers in Publication 526. Amend my tax return Records To Keep You must keep records to prove the amount of the contributions you make during the year. Amend my tax return The kind of records you must keep depends on the amount of your contributions and whether they are: Cash contributions, Noncash contributions, or Out-of-pocket expenses when donating your services. Amend my tax return Note. Amend my tax return An organization generally must give you a written statement if it receives a payment from you that is more than $75 and is partly a contribution and partly for goods or services. Amend my tax return (See Contributions From Which You Benefit under Contributions You Can Deduct, earlier. Amend my tax return ) Keep the statement for your records. Amend my tax return It may satisfy all or part of the recordkeeping requirements explained in the following discussions. Amend my tax return Cash Contributions Cash contributions include those paid by cash, check, electronic funds transfer, debit card, credit card, or payroll deduction. Amend my tax return You cannot deduct a cash contribution, regardless of the amount, unless you keep one of the following. Amend my tax return A bank record that shows the name of the qualified organization, the date of the contribution, and the amount of the contribution. Amend my tax return Bank records may include: A canceled check, A bank or credit union statement, or A credit card statement. Amend my tax return A receipt (or a letter or other written communication) from the qualified organization showing the name of the organization, the date of the contribution, and the amount of the contribution. Amend my tax return The payroll deduction records described next. Amend my tax return Payroll deductions. Amend my tax return   If you make a contribution by payroll deduction, you must keep: A pay stub, Form W-2, or other document furnished by your employer that shows the date and amount of the contribution, and A pledge card or other document prepared by or for the qualified organization that shows the name of the organization. Amend my tax return If your employer withheld $250 or more from a single paycheck, see Contributions of $250 or More , next. Amend my tax return Contributions of $250 or More You can claim a deduction for a contribution of $250 or more only if you have an acknowledgment of your contribution from the qualified organization or certain payroll deduction records. Amend my tax return If you made more than one contribution of $250 or more, you must have either a separate acknowledgment for each or one acknowledgment that lists each contribution and the date of each contribution and shows your total contributions. Amend my tax return Amount of contribution. Amend my tax return   In figuring whether your contribution is $250 or more, do not combine separate contributions. Amend my tax return For example, if you gave your church $25 each week, your weekly payments do not have to be combined. Amend my tax return Each payment is a separate contribution. Amend my tax return   If contributions are made by payroll deduction, the deduction from each paycheck is treated as a separate contribution. Amend my tax return   If you made a payment that is partly for goods and services, as described earlier under Contributions From Which You Benefit , your contribution is the amount of the payment that is more than the value of the goods and services. Amend my tax return Acknowledgment. Amend my tax return   The acknowledgment must meet these tests. Amend my tax return It must be written. Amend my tax return It must include: The amount of cash you contributed, Whether the qualified organization gave you any goods or services as a result of your contribution (other than certain token items and membership benefits), A description and good faith estimate of the value of any goods or services described in (b) (other than intangible religious benefits), and A statement that the only benefit you received was an intangible religious benefit, if that was the case. Amend my tax return The acknowledgment does not need to describe or estimate the value of an intangible religious benefit. Amend my tax return An intangible religious benefit is a benefit that generally is not sold in commercial transactions outside a donative (gift) context. Amend my tax return An example is admission to a religious ceremony. Amend my tax return You must get it on or before the earlier of: The date you file your return for the year you make the contribution, or The due date, including extensions, for filing the return. Amend my tax return   If the acknowledgment does not show the date of the contribution, you must also have a bank record or receipt, as described earlier, that does show the date of the contribution. Amend my tax return If the acknowledgment shows the date of the contribution and meets the other tests just described, you do not need any other records. Amend my tax return Payroll deductions. Amend my tax return   If you make a contribution by payroll deduction and your employer withholds $250 or more from a single paycheck, you must keep: A pay stub, Form W-2, or other document furnished by your employer that shows the amount withheld as a contribution, and A pledge card or other document prepared by or for the qualified organization that shows the name of the organization and states the organization does not provide goods or services in return for any contribution made to it by payroll deduction. Amend my tax return A single pledge card may be kept for all contributions made by payroll deduction regardless of amount as long as it contains all the required information. Amend my tax return   If the pay stub, Form W-2, pledge card, or other document does not show the date of the contribution, you must have another document that does show the date of the contribution. Amend my tax return If the pay stub, Form W-2, pledge card, or other document shows the date of the contribution, you do not need any other records except those just described in (1) and (2). Amend my tax return Noncash Contributions For a contribution not made in cash, the records you must keep depend on whether your deduction for the contribution is: Less than $250, At least $250 but not more than $500, Over $500 but not more than $5,000, or Over $5,000. Amend my tax return Amount of deduction. Amend my tax return   In figuring whether your deduction is $500 or more, combine your claimed deductions for all similar items of property donated to any charitable organization during the year. Amend my tax return   If you received goods or services in return, as described earlier in Contributions From Which You Benefit , reduce your contribution by the value of those goods or services. Amend my tax return If you figure your deduction by reducing the fair market value of the donated property by its appreciation, as described earlier in Giving Property That Has Increased in Value , your contribution is the reduced amount. Amend my tax return Deductions of Less Than $250 If you make any noncash contribution, you must get and keep a receipt from the charitable organization showing: The name of the charitable organization, The date and location of the charitable contribution, and A reasonably detailed description of the property. Amend my tax return A letter or other written communication from the charitable organization acknowledging receipt of the contribution and containing the information in (1), (2), and (3) will serve as a receipt. Amend my tax return You are not required to have a receipt where it is impractical to get one (for example, if you leave property at a charity's unattended drop site). Amend my tax return Additional records. Amend my tax return   You must also keep reliable written records for each item of contributed property. Amend my tax return Your written records must include the following information. Amend my tax return The name and address of the organization to which you contributed. Amend my tax return The date and location of the contribution. Amend my tax return A description of the property in detail reasonable under the circumstances. Amend my tax return For a security, keep the name of the issuer, the type of security, and whether it is regularly traded on a stock exchange or in an over-the-counter market. Amend my tax return The fair market value of the property at the time of the contribution and how you figured the fair market value. Amend my tax return If it was determined by appraisal, keep a signed copy of the appraisal. Amend my tax return The cost or other basis of the property, if you must reduce its fair market value by appreciation. Amend my tax return Your records should also include the amount of the reduction and how you figured it. Amend my tax return The amount you claim as a deduction for the tax year as a result of the contribution, if you contribute less than your entire interest in the property during the tax year. Amend my tax return Your records must include the amount you claimed as a deduction in any earlier years for contributions of other interests in this property. Amend my tax return They must also include the name and address of each organization to which you contributed the other interests, the place where any such tangible property is located or kept, and the name of any person in possession of the property, other than the organization to which you contributed it. Amend my tax return The terms of any conditions attached to the contribution of property. Amend my tax return Deductions of At Least $250 But Not More Than $500 If you claim a deduction of at least $250 but not more than $500 for a noncash charitable contribution, you must get and keep an acknowledgment of your contribution from the qualified organization. Amend my tax return If you made more than one contribution of $250 or more, you must have either a separate acknowledgment for each or one acknowledgment that shows your total contributions. Amend my tax return The acknowledgment must contain the information in items (1) through (3) under Deductions of Less Than $250 , earlier, and your written records must include the information listed in that discussion under Additional records . Amend my tax return The acknowledgment must also meet these tests. Amend my tax return It must be written. Amend my tax return It must include: A description (but not necessarily the value) of any property you contributed, Whether the qualified organization gave you any goods or services as a result of your contribution (other than certain token items and membership benefits), and A description and good faith estimate of the value of any goods or services described in (b). Amend my tax return If the only benefit you received was an intangible religious benefit (such as admission to a religious ceremony) that generally is not sold in a commercial transaction outside the donative context, the acknowledgment must say so and does not need to describe or estimate the value of the benefit. Amend my tax return You must get it on or before the earlier of: The date you file your return for the year you make the contribution, or The due date, including extensions, for filing the return. Amend my tax return Deductions Over $500 You are required to give additional information if you claim a deduction over $500 for noncash charitable contributions. Amend my tax return See Records To Keep in Publication 526 for more information. Amend my tax return Out-of-Pocket Expenses If you give services to a qualified organization and have unreimbursed out-of-pocket expenses related to those services, the following two rules apply. Amend my tax return You must have adequate records to prove the amount of the expenses. Amend my tax return If any of your unreimbursed out-of-pocket expenses, considered separately, are $250 or more (for example, you pay $250 or more for an airline ticket to attend a convention of a qualified organization as a chosen representative), you must get an acknowledgment from the qualified organization that contains: A description of the services you provided, A statement of whether or not the organization provided you any goods or services to reimburse you for the expenses you incurred, A description and a good faith estimate of the value of any goods or services (other than intangible religious benefits) provided to reimburse you, and A statement that the only benefit you received was an intangible religious benefit, if that was the case. Amend my tax return The acknowledgment does not need to describe or estimate the value of an intangible religious benefit (defined earlier under Acknowledgment ). Amend my tax return You must get the acknowledgment on or before the earlier of: The date you file your return for the year you make the contribution, or The due date, including extensions, for filing the return. Amend my tax return Car expenses. Amend my tax return   If you claim expenses directly related to use of your car in giving services to a qualified organization, you must keep reliable written records of your expenses. Amend my tax return Whether your records are considered reliable depends on all the facts and circumstances. Amend my tax return Generally, they may be considered reliable if you made them regularly and at or near the time you had the expenses. Amend my tax return   For example, your records might show the name of the organization you were serving and the dates you used your car for a charitable purpose. Amend my tax return If you use the standard mileage rate of 14 cents a mile, your records must show the miles you drove your car for the charitable purpose. Amend my tax return If you deduct your actual expenses, your records must show the costs of operating the car that are directly related to a charitable purpose. Amend my tax return   See Car expenses under Out-of-Pocket Expenses in Giving Services, earlier, for the expenses you can deduct. Amend my tax return How To Report Report your charitable contributions on Schedule A (Form 1040). Amend my tax return If your total deduction for all noncash contributions for the year is over $500, you must also file Form 8283. Amend my tax return See How To Report in Publication 526 for more information. Amend my tax return Prev  Up  Next   Home   More Online Publications
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Fair Housing and Equal Opportunity (FHEO)

The Office of Fair Housing and Equal Opportunity enforces federal laws and establishes policies to ensure that all Americans have equal access to the housing of their choice.

The Amend My Tax Return

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