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Federal Amended Tax Forms

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Federal Amended Tax Forms

Federal amended tax forms 11. Federal amended tax forms   Your Rights as a Taxpayer Table of Contents Declaration of Taxpayer Rights Examinations, Appeals, Collections, and RefundsBy mail. Federal amended tax forms By interview. Federal amended tax forms Repeat examinations. Federal amended tax forms The first part of this chapter explains some of your most important rights as a taxpayer. Federal amended tax forms The second part explains the examination, appeal, collection, and refund processes. Federal amended tax forms Declaration of Taxpayer Rights Protection of your rights. Federal amended tax forms   IRS employees will explain and protect your rights as a taxpayer throughout your contact with us. Federal amended tax forms Privacy and confidentiality. Federal amended tax forms   The IRS will not disclose to anyone the information you give us, except as authorized by law. Federal amended tax forms You have the right to know why we are asking you for information, how we will use it, and what happens if you do not provide requested information. Federal amended tax forms Professional and courteous service. Federal amended tax forms   If you believe that an IRS employee has not treated you in a professional, fair, and courteous manner, you should tell that employee's supervisor. Federal amended tax forms If the supervisor's response is not satisfactory, you should write to the IRS director for your area or the center where you file your return. Federal amended tax forms Representation. Federal amended tax forms   You can either represent yourself or, with proper written authorization, have someone else represent you in your place. Federal amended tax forms Your representative must be a person allowed to practice before the IRS, such as an attorney, certified public accountant, or enrolled agent. Federal amended tax forms If you are in an interview and ask to consult such a person, then we must stop and reschedule the interview in most cases. Federal amended tax forms   You can have someone accompany you at an interview. Federal amended tax forms You can make sound recordings of any meetings with our examination, appeal, or collection personnel, provided you tell us in writing 10 days before the meeting. Federal amended tax forms Payment of only the correct amount of tax. Federal amended tax forms   You are responsible for paying only the correct amount of tax due under the law—no more, no less. Federal amended tax forms If you cannot pay all of your tax when it is due, you may be able to make monthly installment payments. Federal amended tax forms Help with unresolved tax problems. Federal amended tax forms   The Taxpayer Advocate Service can help you if you have tried unsuccessfully to resolve a problem with the IRS. Federal amended tax forms Your local Taxpayer Advocate can offer you special help if you have a significant hardship as a result of a tax problem. Federal amended tax forms For more information, call toll free 1-877-777-4778 (1-800-829-4059 for TTY/TDD) or write to the Taxpayer Advocate at the IRS office that last contacted you. Federal amended tax forms Appeals and judicial review. Federal amended tax forms   If you disagree with us about the amount of your tax liability or certain collection actions, you have the right to ask the Appeals Office to review your case. Federal amended tax forms You can also ask a court to review your case. Federal amended tax forms Relief from certain penalties and interest. Federal amended tax forms   The IRS will waive penalties when allowed by law if you can show you acted reasonably and in good faith or relied on the incorrect advice of an IRS employee. Federal amended tax forms We will waive interest that is the result of certain errors or delays caused by an IRS employee. Federal amended tax forms Examinations, Appeals, Collections, and Refunds Examinations (audits). Federal amended tax forms   We accept most taxpayers' returns as filed. Federal amended tax forms If we inquire about your return or select it for examination, it does not suggest that you are dishonest. Federal amended tax forms The inquiry or examination may or may not result in more tax. Federal amended tax forms We may close your case without change; or, you may receive a refund. Federal amended tax forms   The process of selecting a return for examination usually begins in one of two ways. Federal amended tax forms First, we use computer programs to identify returns that may have incorrect amounts. Federal amended tax forms These programs may be based on information returns, such as Forms 1099 and W-2, on studies of past examinations, or on certain issues identified by compliance projects. Federal amended tax forms Second, we use information from outside sources that indicates that a return may have incorrect amounts. Federal amended tax forms These sources may include newspapers, public records, and individuals. Federal amended tax forms If we determine that the information is accurate and reliable, we may use it to select a return for examination. Federal amended tax forms   Publication 556, Examination of Returns, Appeal Rights, and Claims for Refund, explains the rules and procedures that we follow in examinations. Federal amended tax forms The following sections give an overview of how we conduct examinations. Federal amended tax forms By mail. Federal amended tax forms   We handle many examinations and inquiries by mail. Federal amended tax forms We will send you a letter with either a request for more information or a reason why we believe a change to your return may be needed. Federal amended tax forms You can respond by mail or you can request a personal interview with an examiner. Federal amended tax forms If you mail us the requested information or provide an explanation, we may or may not agree with you, and we will explain the reasons for any changes. Federal amended tax forms Please do not hesitate to write to us about anything you do not understand. Federal amended tax forms By interview. Federal amended tax forms   If we notify you that we will conduct your examination through a personal interview, or you request such an interview, you have the right to ask that the examination take place at a reasonable time and place that is convenient for both you and the IRS. Federal amended tax forms If our examiner proposes any changes to your return, he or she will explain the reasons for the changes. Federal amended tax forms If you do not agree with these changes, you can meet with the examiner's supervisor. Federal amended tax forms Repeat examinations. Federal amended tax forms   If we examined your return for the same items in either of the 2 previous years and proposed no change to your tax liability, please contact us as soon as possible so we can see if we should discontinue the examination. Federal amended tax forms Appeals. Federal amended tax forms   If you do not agree with the examiner's proposed changes, you can appeal them to the Appeals Office of the IRS. Federal amended tax forms Most differences can be settled without expensive and time-consuming court trials. Federal amended tax forms Your appeal rights are explained in detail in both Publication 5, Your Appeal Rights and How To Prepare a Protest If You Don't Agree, and Publication 556, Examination of Returns, Appeal Rights, and Claims for Refund. Federal amended tax forms   If you do not wish to use the Appeals Office or disagree with its findings, you may be able to take your case to the U. Federal amended tax forms S. Federal amended tax forms Tax Court, U. Federal amended tax forms S. Federal amended tax forms Court of Federal Claims, or the U. Federal amended tax forms S. Federal amended tax forms District Court where you live. Federal amended tax forms If you take your case to court, the IRS will have the burden of proving certain facts if you kept adequate records to show your tax liability, cooperated with the IRS, and meet certain other conditions. Federal amended tax forms If the court agrees with you on most issues in your case and finds that our position was largely unjustified, you may be able to recover some of your administrative and litigation costs. Federal amended tax forms You will not be eligible to recover these costs unless you tried to resolve your case administratively, including going through the appeals system, and you gave us the information necessary to resolve the case. Federal amended tax forms Collections. Federal amended tax forms   Publication 594, The IRS Collection Process, explains your rights and responsibilities regarding payment of federal taxes. Federal amended tax forms It describes: What to do when you owe taxes. Federal amended tax forms It describes what to do if you get a tax bill and what to do if you think your bill is wrong. Federal amended tax forms It also covers making installment payments, delaying collection action, and submitting an offer in compromise. Federal amended tax forms IRS collection actions. Federal amended tax forms It covers liens, releasing a lien, levies, releasing a levy, seizures and sales, and release of property. Federal amended tax forms   Your collection appeal rights are explained in detail in Publication 1660, Collection Appeal Rights. Federal amended tax forms Innocent spouse relief. Federal amended tax forms   Generally, both you and your spouse are responsible, jointly and individually, for paying the full amount of any tax, interest, or penalties due on your joint return. Federal amended tax forms To seek relief from any liability related to your spouse (or former spouse), you must file a claim on Form 8857, Request for Innocent Spouse Relief. Federal amended tax forms In some cases, Form 8857 may need to be filed within 2 years of the date on which the IRS first attempted to collect the tax from you. Federal amended tax forms Do not file Form 8857 with your Form 1040. Federal amended tax forms For more information, see Publication 971, Innocent Spouse Relief, and Form 8857 or you can call the Innocent Spouse office toll-free at 1-855-851-2009. Federal amended tax forms Refunds. Federal amended tax forms   You can file a claim for refund if you think you paid too much tax. Federal amended tax forms You must generally file the claim within 3 years from the date you filed your original return or 2 years from the date you paid the tax, whichever is later. Federal amended tax forms The law generally provides for interest on your refund if it is not paid within 45 days of the date you filed your return or claim for refund. Federal amended tax forms Publication 556, Examination of Returns, Appeal Rights, and Claims for Refund, has more information on refunds. Federal amended tax forms   If you were due a refund but you did not file a return, you must file within 3 years from the date the return was due (including extensions) to get that refund. Federal amended tax forms Prev  Up  Next   Home   More Online Publications
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Understanding Your CP237 Notice

We sent you a replacement refund check.


What you need to do

  • If you have the expired check, please destroy it.
  • When you receive the new check, remember to cash it.

You may want to...

  • Call 1-800-829-3676 (1-800-TAX-FORM) to order forms and publications.

Answers to Common Questions

 

When will I receive my replacement check?
You should receive the replacement check within 30 days.

Can I request that you mail my refund check to an alternate address?
Refund checks are mailed only to the address of record, which is the address provided on the tax return or the result of a permanent address change request submitted after the return is filed.


Tips for next year

Consider filing your taxes electronically. Filing online can help you avoid mistakes and find credits and deductions that you may qualify for. In many cases you can file for free. Learn more about e-file.


Understanding your notice

Your notice may look different from the sample because the information contained in your notice is tailored to your situation.

Notice CP237, Page 1

Page Last Reviewed or Updated: 07-Aug-2013

Printable samples of this notice (PDF)

 

 

How to get help

  • Call the 1-800 number listed on the top right corner of your notice.
  • Authorize someone (e.g., accountant) to contact the IRS on your behalf using Form 2848.
  • See if you qualify for help from a Low Income Taxpayer Clinic.
     

The Federal Amended Tax Forms

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