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Amended 1040 Tax Return

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Amended 1040 Tax Return

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

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The Amended 1040 Tax Return

Amended 1040 tax return Part Two -   Ingresos Los ocho capítulos de esta sección abordan distintos tipos de ingresos. Amended 1040 tax return Explican cuáles ingresos están y cuáles no están sujetos a impuestos. Amended 1040 tax return Vea la Parte Tres para información sobre ganancias y pérdidas que se declaran en el Formulario 8949 y el Anexo D (Formulario 1040) y para información que debe saber al vender su vivienda. Amended 1040 tax return Table of Contents 5. Amended 1040 tax return   Salarios, Sueldos y Otros IngresosRecordatorio Introduction Useful Items - You may want to see: Remuneración del EmpleadoNiñeras. Amended 1040 tax return Otras Clases de Remuneración Beneficios Marginales Aportaciones a un Plan de Jubilación Opciones de Compra de Acciones Bienes Restringidos Reglas Especiales para Algunos EmpleadosClero Miembros de Órdenes Religiosas Empleador Extranjero Fuerzas Armadas Voluntarios Beneficios por Enfermedad y LesionesPensiones por Incapacidad Contratos de Seguro de Cuidados a Largo Plazo Compensación del Seguro Obrero Otros Beneficios por Enfermedad y Lesiones 6. Amended 1040 tax return   Ingresos de PropinasIntroduction Useful Items - You may want to see: Cómo Mantener un Registro Diario de PropinasRegistro electrónico de propinas. Amended 1040 tax return Cómo Declarar las Propinas a su EmpleadorInforme electrónico de propinas. Amended 1040 tax return Declaración final. Amended 1040 tax return Cómo se Declaran las Propinas en la Declaración de Impuestos Asignación de Propinas 7. Amended 1040 tax return   Ingresos de InteresesRecordatorio Introduction Useful Items - You may want to see: Información General SSN para una cuenta conjunta. Amended 1040 tax return Cuenta de custodia para su hijo. Amended 1040 tax return Multa por no facilitar un SSN. Amended 1040 tax return Cómo se declara la retención adicional. Amended 1040 tax return Cuenta de ahorros con uno de los padres como fideicomisario. Amended 1040 tax return Intereses que no se declaran en el Formulario 1099-INT. Amended 1040 tax return Nominatarios. Amended 1040 tax return Cantidad incorrecta. Amended 1040 tax return Requisito de declarar ciertos datos. Amended 1040 tax return Intereses Sujetos a ImpuestosIntereses sujetos a la multa por retiro prematuro de fondos. Amended 1040 tax return Préstamo para invertir en un certificado de depósito. Amended 1040 tax return Bonos de Ahorro de los Estados Unidos Programa de Bonos de Ahorro para Estudios Letras, Pagarés y Bonos del Tesoro de los Estados Unidos Bonos que se Venden Entre las Fechas de Pago de los Intereses Seguros Obligaciones del Gobierno Estatal o Local Descuento de la Emisión Original (OID) Cuándo Se Deben Declarar los Ingresos de InteresesRecibo implícito. Amended 1040 tax return Cómo se Declaran los Ingresos de InteresesAnexo B (Formulario 1040A o Formulario 1040). Amended 1040 tax return Cómo declarar los intereses exentos de impuesto. Amended 1040 tax return Intereses de bonos de ahorro de los EE. Amended 1040 tax return UU. Amended 1040 tax return declarados anteriormente. Amended 1040 tax return 8. Amended 1040 tax return   Dividendos y Otras DistribucionesRecordatorio Introduction Useful Items - You may want to see: Información GeneralDividendos no declarados en el Formulario 1099-DIV. Amended 1040 tax return Cómo se le informa del impuesto retenido. Amended 1040 tax return Nominatarios. Amended 1040 tax return Dividendos OrdinariosDividendos Calificados Dividendos Utilizados para la Compra de más Acciones Fondos de Inversión del Mercado Monetario Distribuciones de Ganancias de CapitalAjuste a la base. Amended 1040 tax return Distribuciones que no son DividendosDistribuciones de Liquidación Distribuciones de Acciones y Derechos a Acciones Otras DistribucionesRequisito de declarar ciertos datos. Amended 1040 tax return Tratamiento del impuesto mínimo alternativo. Amended 1040 tax return Cómo Declarar el Ingreso de DividendosDeducción de los intereses de inversiones. Amended 1040 tax return 9. Amended 1040 tax return   Ingresos y Gastos de AlquilerIntroduction Useful Items - You may want to see: Ingresos de Alquiler Gastos de AlquilerDesocupada mientras está en venta. Amended 1040 tax return Reparaciones y Mejoras Otros Gastos Propiedad que Pasa a Ser de Alquiler Alquiler de Parte de una Propiedad Alquiler sin Fines de Lucro Uso Personal de una Unidad Habitable (Incluyendo una Casa de Vacaciones)Cómo Dividir los Gastos Unidad Habitable Usada como Vivienda Cómo Declarar Ingresos y Deducciones DepreciaciónCambio de método contable para deducir depreciación no declarada. Amended 1040 tax return Límites sobre las Pérdidas de AlquilerReglas sobre el Monto de Riesgo Límites sobre las Actividades Pasivas Cómo Declarar Ingresos y Gastos de AlquilerAnexo E (Formulario 1040) 10. Amended 1040 tax return   Planes de Jubilación, Pensiones y AnualidadesQué Hay de Nuevo Recordatorio IntroductionLa Regla General. Amended 1040 tax return Arreglos de ahorros para la jubilación (IRA, por sus siglas en inglés). Amended 1040 tax return Beneficios de la jubilación del gobierno federal. Amended 1040 tax return Useful Items - You may want to see: Información GeneralReinversiones en arreglos de ahorros para la jubilación designados Roth IRA dentro del mismo plan. Amended 1040 tax return Cómo Hacer la Declaración Costo (Inversión en el Contrato) Tributación de Pagos PeriódicosExclusión limitada al costo. Amended 1040 tax return Exclusión no limitada al costo. Amended 1040 tax return Método Simplificado Tributación de Pagos no PeriódicosDistribuciones de Suma Global ReinversionesReinversiones en arreglos de ahorros para la jubilación designados Roth IRA dentro del mismo plan. Amended 1040 tax return Impuestos Adicionales EspecialesImpuesto sobre Distribuciones Prematuras Impuestos sobre Acumulación en Exceso Sobrevivientes y Beneficiarios 11. Amended 1040 tax return   Beneficios del Seguro Social y Beneficios Equivalentes de la Jubilación para Empleados FerroviariosIntroduction Useful Items - You may want to see: ¿Está Sujeta a Impuestos Alguna Parte de los Beneficios? Cómo Declarar los Beneficios¿Cuánto Está Sujeto a Impuestos? Ejemplos Deducciones Relacionadas con los BeneficiosReintegros Superiores a los Beneficios Brutos 12. Amended 1040 tax return   Otros IngresosIntroduction Useful Items - You may want to see: Trueque Deudas CanceladasIntereses incluidos en una deuda cancelada. Amended 1040 tax return Excepciones Anfitrión o Anfitriona Ganancias de un Seguro de VidaCónyuge sobreviviente. Amended 1040 tax return Ganancias de un Contrato de Dotación Beneficios Acelerados por Fallecimiento Funcionario de Seguridad Pública Fallecido en el Cumplimiento del Deber Ingresos de Sociedades Colectivas Ingresos de Sociedad Anónima de Tipo S Recuperación de FondosRecuperaciones de Deducciones Detalladas Alquileres de Bienes Muebles ReintegrosMétodo 1. Amended 1040 tax return Método 2. Amended 1040 tax return RegalíasAgotamiento. Amended 1040 tax return Carbón y mineral de hierro. Amended 1040 tax return Venta de participación de bienes. Amended 1040 tax return Parte de una futura producción vendida. Amended 1040 tax return Beneficios por DesempleoTipos de compensación por desempleo. Amended 1040 tax return Programa gubernamental. Amended 1040 tax return Reintegro de compensación por desempleo. Amended 1040 tax return Retención de impuestos. Amended 1040 tax return Reintegro de beneficios. Amended 1040 tax return Beneficios del Bienestar Social y Otros Beneficios de Asistencia Pública Otros IngresosAngustia emocional. Amended 1040 tax return Deducción por costos relativos a una demanda por discriminación ilegal. Amended 1040 tax return Medidas de ahorro de energía. Amended 1040 tax return Unidad habitable. Amended 1040 tax return Ingreso actual que se requiere distribuir. Amended 1040 tax return Ingreso actual que no se requiere distribuir. Amended 1040 tax return Cómo hacer la declaración. Amended 1040 tax return Pérdidas. Amended 1040 tax return Fideicomiso de un cesionario. Amended 1040 tax return Remuneración para personas que no son empleados. Amended 1040 tax return Director de una sociedad anónima. Amended 1040 tax return Representante personal. Amended 1040 tax return Administrador de una ocupación o negocio de patrimonio en quiebra. Amended 1040 tax return Notario público. Amended 1040 tax return Funcionario de distrito electoral. Amended 1040 tax return Pagos por complejidad del cuidado. Amended 1040 tax return Mantenimiento del espacio en el hogar. Amended 1040 tax return Declaración de pagos sujetos a impuestos. Amended 1040 tax return Loterías y rifas. Amended 1040 tax return Formulario W-2G. Amended 1040 tax return Cómo declarar ganancias de juegos y apuestas y mantenimiento de documentación. Amended 1040 tax return Pensión o arreglo IRA heredado. Amended 1040 tax return Recompensas o bonificaciones para empleados. Amended 1040 tax return Premio Pulitzer, Premio Nobel y premios similares. Amended 1040 tax return Pago por servicios. Amended 1040 tax return Pagos del Departamento de Asuntos de Veteranos (VA). Amended 1040 tax return Premios. Amended 1040 tax return Indemnización por huelga y cierre patronal. Amended 1040 tax return Prev  Up  Next   Home   More Online Publications