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Form To Amend Tax Return

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Form To Amend Tax Return

Form to amend tax return Publication 590 - Additional Material Table of Contents Appendices Appendices To help you complete your tax return, use the following appendices that include worksheets and tables. Form to amend tax return Appendix A — Summary Record of Traditional IRA(s) for 2013 and Worksheet for Determining Required Minimum Distributions. Form to amend tax return Appendix B — Worksheets you use if you receive social security benefits and are subject to the IRA deduction phaseout rules. Form to amend tax return A filled-in example is included. Form to amend tax return Worksheet 1, Computation of Modified AGI. Form to amend tax return Worksheet 2, Computation of Traditional IRA Deduction for 2013. Form to amend tax return Worksheet 3, Computation of Taxable Social Security Benefits. Form to amend tax return Comprehensive Example and completed worksheets. Form to amend tax return Appendix C — Life Expectancy Tables. Form to amend tax return These tables are included to assist you in computing your required minimum distribution amount if you have not taken all your assets from all your traditional IRAs before age 70½. Form to amend tax return Table I (Single Life Expectancy). Form to amend tax return Table II (Joint Life and Last Survivor Expectancy). Form to amend tax return Table III (Uniform Lifetime). Form to amend tax return Appendix A. Form to amend tax return Summary Record of Traditional IRA(s) for 2013   Name ______________________________________ I was □ covered □ not covered by my employer's retirement plan during the year. Form to amend tax return I became 59½ on ______________________________________(month) (day) (year) I became 70½ on ______________________________________(month) (day) (year)   Contributions Name of traditional IRA Date Amount contributed for 2013 Check if rollover contribution Fair Market Value of IRA as of December 31, 2013, from Form 5498 1. Form to amend tax return         2. Form to amend tax return         3. Form to amend tax return         4. Form to amend tax return         5. Form to amend tax return         6. Form to amend tax return         7. Form to amend tax return         8. Form to amend tax return         Total           Total contributions deducted on tax return $ Total contributions treated as nondeductible on Form 8606 $   Distributions Name of traditional IRA Date Amount of Distribution Reason (for example, retirement, rollover, conversion, withdrawal of excess contributions) Income earned on IRA Taxable amount reported on income tax return Nontaxable amount from Form 8606, line 13 1. Form to amend tax return             2. Form to amend tax return             3. Form to amend tax return             4. Form to amend tax return             5. Form to amend tax return             6. Form to amend tax return             7. Form to amend tax return             8. Form to amend tax return             Total               Basis of all traditional IRAs for 2013 and earlier years (from Form 8606, line 14) $ Note. Form to amend tax return You should keep copies of your income tax return, and Forms W-2, 8606, and 5498. Form to amend tax return Appendix A. Form to amend tax return (Continued) Worksheet for Determining Required Minimum Distributions 1. Form to amend tax return Age 70½ 71½ 72½ 73½ 74½ 2. Form to amend tax return Year age was reached           3. Form to amend tax return Value of IRA at the close of business on  December 31 of the year immediately prior to the year on line 21           4. Form to amend tax return Distribution period from Table III or life expectancy  from Life Expectancy Table I or Table II2           5. Form to amend tax return Required distribution (divide line 3 by line 4)3                         1. Form to amend tax return Age 75½ 76½ 77½ 78½ 79½ 2. Form to amend tax return Year age was reached           3. Form to amend tax return Value of IRA at the close of business on  December 31 of the year immediately prior to the year on line 21           4. Form to amend tax return Distribution period from Table III or life expectancy from Life Expectancy Table I or Table II2           5. Form to amend tax return Required distribution (divide line 3 by line 4)3                         1. Form to amend tax return Age 80½ 81½ 82½ 83½ 84½ 2. Form to amend tax return Year age was reached           3. Form to amend tax return Value of IRA at the close of business on  December 31 of the year immediately prior to the year on line 21           4. Form to amend tax return Distribution period from Table III or life expectancy from Life Expectancy Table I or Table II2           5. Form to amend tax return Required distribution (divide line 3 by line 4)3                         1. Form to amend tax return Age 85½ 86½ 87½ 88½ 89½ 2. Form to amend tax return Year age was reached           3. Form to amend tax return Value of IRA at the close of business on  December 31 of the year immediately prior to the year on line 21           4. Form to amend tax return Distribution period from Table III or life expectancy from Life Expectancy Table I or Table II2           5. Form to amend tax return Required distribution (divide line 3 by line 4)3             1If you have more than one IRA, you must figure the required distribution separately for each IRA. Form to amend tax return 2Use the appropriate life expectancy or distribution period for each year and for each IRA. Form to amend tax return 3If you have more than one IRA, you must withdraw an amount equal to the total of the required distributions figured for each IRA. Form to amend tax return You can, however, withdraw the total from one IRA or from more than one IRA. Form to amend tax return Appendix B. Form to amend tax return Worksheets for Social Security Recipients Who Contribute to a Traditional IRA If you receive social security benefits, have taxable compensation, contribute to your traditional IRA, and you or your spouse is covered by an employer retirement plan, complete the following worksheets. Form to amend tax return (See Are You Covered by an Employer Plan? in chapter 1. Form to amend tax return )  Use Worksheet 1 to figure your modified adjusted gross income. Form to amend tax return This amount is needed in the computation of your IRA deduction, if any, which is figured using Worksheet 2. Form to amend tax return   The IRA deduction figured using Worksheet 2 is entered on your tax return. Form to amend tax return Worksheet 1 Computation of Modified AGI (For use only by taxpayers who receive social security benefits)   Filing Status — Check only one box:  □ A. Form to amend tax return Married filing jointly  □ B. Form to amend tax return Single, Head of Household, Qualifying Widow(er), or Married filing separately and  lived apart from your spouse during the entire year  □ C. Form to amend tax return Married filing separately and lived with your spouse at any time during the year     1. Form to amend tax return Adjusted gross income (AGI) from Form 1040 or Form 1040A (For purposes of this worksheet, figure your AGI without taking into account any social security benefits from Form SSA-1099 or RRB-1099, any deduction for contributions to a traditional IRA, any student loan interest deduction, any tuition and fees deduction, any domestic production activities deduction, or any exclusion of interest from savings bonds to be reported on Form 8815. Form to amend tax return )  1. Form to amend tax return   2. Form to amend tax return Enter the amount in box 5 of all Forms SSA-1099 and Forms RRB-1099  2. Form to amend tax return   3. Form to amend tax return Enter one-half of line 2  3. Form to amend tax return   4. Form to amend tax return Enter the amount of any foreign earned income exclusion, foreign housing exclusion, U. Form to amend tax return S. Form to amend tax return possessions income exclusion, exclusion of income from Puerto Rico you claimed as a bona fide resident of Puerto Rico, or exclusion of employer-provided adoption benefits  4. Form to amend tax return   5. Form to amend tax return Enter the amount of any tax-exempt interest reported on line 8b of Form 1040 or 1040A  5. Form to amend tax return   6. Form to amend tax return Add lines 1, 3, 4, and 5  6. Form to amend tax return   7. Form to amend tax return Enter the amount listed below for your filing status. Form to amend tax return $32,000 if you checked box A above. Form to amend tax return $25,000 if you checked box B above. Form to amend tax return $0 if you checked box C above. Form to amend tax return  7. Form to amend tax return   8. Form to amend tax return Subtract line 7 from line 6. Form to amend tax return If zero or less, enter -0- on this line  8. Form to amend tax return   9. Form to amend tax return If line 8 is zero, skip to line 17, enter -0-, and continue with line 18. Form to amend tax return   If line 8 is more than zero, enter the amount listed below for your filing status. Form to amend tax return $12,000 if you checked box A above. Form to amend tax return $9,000 if you checked box B above. Form to amend tax return $0 if you checked box C above  9. Form to amend tax return   10. Form to amend tax return Subtract line 9 from line 8. Form to amend tax return If zero or less, enter -0-  10. Form to amend tax return   11. Form to amend tax return Enter the smaller of line 8 or line 9  11. Form to amend tax return   12. Form to amend tax return Enter one-half of line 11  12. Form to amend tax return   13. Form to amend tax return Enter the smaller of line 3 or line 12  13. Form to amend tax return   14. Form to amend tax return Multiply line 10 by . Form to amend tax return 85. Form to amend tax return If line 10 is zero, enter -0-  14. Form to amend tax return   15. Form to amend tax return Add lines 13 and 14  15. Form to amend tax return   16. Form to amend tax return Multiply line 2 by . Form to amend tax return 85  16. Form to amend tax return   17. Form to amend tax return Taxable benefits to be included in modified AGI for traditional IRA deduction purposes. Form to amend tax return  Enter the smaller of line 15 or line 16  17. Form to amend tax return   18. Form to amend tax return Enter the amount of any employer-provided adoption benefits exclusion and any foreign earned income exclusion and foreign housing exclusion or deduction that you claimed  18. Form to amend tax return   19. Form to amend tax return Modified AGI for determining your reduced traditional IRA deduction — add lines 1, 17, and 18. Form to amend tax return Enter here and on line 2 of Worksheet 2, next  19. Form to amend tax return   Appendix B. Form to amend tax return (Continued) Worksheet 2 Computation of Traditional IRA Deduction For 2013 (For use only by taxpayers who receive social security benefits)   IF your filing status is . Form to amend tax return . Form to amend tax return . Form to amend tax return AND your modified AGI is over . Form to amend tax return . Form to amend tax return . Form to amend tax return THEN enter on line 1 below . Form to amend tax return . Form to amend tax return . Form to amend tax return                 married filing jointly or qualifying widow(er)   $95,000*     $115,000                 married filing jointly (you are not covered by an employer plan but your spouse is)   $178,000*     $188,000                 single, or head of household   $59,000*     $69,000                 married filing separately**   $0*     $10,000                 *If your modified AGI is not over this amount, you can take an IRA deduction for your contributions of up to the lesser of $5,500 ($6,500 if you are age 50 or older) or your taxable compensation. Form to amend tax return Skip this worksheet, proceed to Worksheet 3, and enter your IRA deduction on line 2 of Worksheet 3. Form to amend tax return  **If you did not live with your spouse at any time during the year, consider your filing status as single. Form to amend tax return  Note. Form to amend tax return If you were married and you or your spouse worked and you both contributed to IRAs, figure the deduction for each of you separately. Form to amend tax return               1. Form to amend tax return Enter the applicable amount from above 1. Form to amend tax return   2. Form to amend tax return Enter your modified AGI from Worksheet 1, line 19 2. Form to amend tax return     Note. Form to amend tax return If line 2 is equal to or more than the amount on line 1, stop here; your traditional IRA contributions are not deductible. Form to amend tax return Proceed to Worksheet 3. Form to amend tax return     3. Form to amend tax return Subtract line 2 from line 1 3. Form to amend tax return   4. Form to amend tax return Multiply line 3 by the percentage below that applies to you. Form to amend tax return If the result is not a multiple of $10, round it to the next highest multiple of $10. Form to amend tax return (For example, $611. Form to amend tax return 40 is rounded to $620. Form to amend tax return ) However, if the result is less than $200, enter $200. Form to amend tax return       Married filing jointly or qualifying widow(er) and you are covered by an employer plan, multiply line 3 by 27. Form to amend tax return 5%  (. Form to amend tax return 275) (by 32. Form to amend tax return 5% (. Form to amend tax return 325) if you are age 50 or older). Form to amend tax return All others, multiply line 3 by 55% (. Form to amend tax return 55) (by 65% (. Form to amend tax return 65) if you are age 50 or older). Form to amend tax return 4. Form to amend tax return   5. Form to amend tax return Enter your compensation minus any deductions on Form 1040 or Form 1040NR, line 27 (deductible part of self-employment tax) and line 28 (self-employed SEP, SIMPLE, and qualified plans). Form to amend tax return If you are the lower-income spouse, include your spouse's compensation reduced by his or her traditional IRA and Roth IRA contributions for this year 5. Form to amend tax return   6. Form to amend tax return Enter contributions you made, or plan to make, to your traditional IRA for 2013, but do not enter more than $5,500 ($6,500 if you are age 50 or older) 6. Form to amend tax return   7. Form to amend tax return Deduction. Form to amend tax return Compare lines 4, 5, and 6. Form to amend tax return Enter the smallest amount here (or a smaller amount if you choose). Form to amend tax return Enter this amount on the Form 1040 or 1040A line for your IRA. Form to amend tax return (If the amount on line 6 is more than the amount on line 7, complete line 8. Form to amend tax return ) 7. Form to amend tax return   8. Form to amend tax return Nondeductible contributions. Form to amend tax return Subtract line 7 from line 5 or 6, whichever is smaller. Form to amend tax return Enter the result here and on line 1 of your Form 8606, Nondeductible IRAs. Form to amend tax return 8. Form to amend tax return   Appendix B. Form to amend tax return (Continued) Worksheet 3   Computation of Taxable Social Security Benefits   (For use by taxpayers who receive social security benefits and take a traditional IRA deduction)     Filing Status — Check only one box:                   □ A. Form to amend tax return Married filing jointly                   □ B. Form to amend tax return Single, Head of Household, Qualifying Widow(er), or Married filing separately  and lived apart from your spouse during the entire year                   □ C. Form to amend tax return Married filing separately and lived with your spouse at any time during the  year             1. Form to amend tax return Adjusted gross income (AGI) from Form 1040 or Form 1040A (For purposes of this worksheet, figure your AGI without taking into account any IRA deduction, any student loan interest deduction, any tuition and fees deduction, any domestic production activities deduction, any social security benefits from Form SSA-1099 or RRB-1099, or any exclusion of interest from savings bonds to be reported on Form 8815. Form to amend tax return ) 1. Form to amend tax return   2. Form to amend tax return Deduction(s) from line 7 of Worksheet(s) 2 2. Form to amend tax return   3. Form to amend tax return Subtract line 2 from line 1 3. Form to amend tax return   4. Form to amend tax return Enter amount in box 5 of all Forms SSA-1099 and Forms RRB-1099 4. Form to amend tax return   5. Form to amend tax return Enter one-half of line 4 5. Form to amend tax return   6. Form to amend tax return Enter the amount of any foreign earned income exclusion, foreign housing exclusion, exclusion of income from U. Form to amend tax return S. Form to amend tax return possessions, exclusion of income from Puerto Rico you claimed as a bona fide resident of Puerto Rico, or exclusion of employer-provided adoption benefits 6. Form to amend tax return   7. Form to amend tax return Enter the amount of any tax-exempt interest reported on line 8b of Form 1040 or 1040A 7. Form to amend tax return   8. Form to amend tax return Add lines 3, 5, 6, and 7 8. Form to amend tax return   9. Form to amend tax return Enter the amount listed below for your filing status. Form to amend tax return $32,000 if you checked box A above. Form to amend tax return $25,000 if you checked box B above. Form to amend tax return $0 if you checked box C above. Form to amend tax return 9. Form to amend tax return   10. Form to amend tax return Subtract line 9 from line 8. Form to amend tax return If zero or less, enter -0- on this line. Form to amend tax return 10. Form to amend tax return   11. Form to amend tax return If line 10 is zero, stop here. Form to amend tax return None of your social security benefits are taxable. Form to amend tax return  If line 10 is more than zero, enter the amount listed below for your filing status. Form to amend tax return $12,000 if you checked box A above. Form to amend tax return $9,000 if you checked box B above. Form to amend tax return $0 if you checked box C above. Form to amend tax return 11. Form to amend tax return   12. Form to amend tax return Subtract line 11 from line 10. Form to amend tax return If zero or less, enter -0- 12. Form to amend tax return   13. Form to amend tax return Enter the smaller of line 10 or line 11 13. Form to amend tax return   14. Form to amend tax return Enter one-half of line 13 . Form to amend tax return 14. Form to amend tax return   15. Form to amend tax return Enter the smaller of line 5 or line 14 15. Form to amend tax return   16. Form to amend tax return Multiply line 12 by . Form to amend tax return 85. Form to amend tax return If line 12 is zero, enter -0- 16. Form to amend tax return   17. Form to amend tax return Add lines 15 and 16 17. Form to amend tax return   18. Form to amend tax return Multiply line 4 by . Form to amend tax return 85 18. Form to amend tax return   19. Form to amend tax return Taxable social security benefits. Form to amend tax return Enter the smaller of line 17 or line 18 19. Form to amend tax return   Appendix B. Form to amend tax return (Continued) Comprehensive Example Determining Your Traditional IRA Deduction and the Taxable Portion of Your Social Security Benefits John Black is married and files a joint return. Form to amend tax return He is 65 years old and had 2013 wages of $89,500. Form to amend tax return His wife did not work in 2013. Form to amend tax return He also received social security benefits of $12,000 and made a $6,000 contribution to his traditional IRA for the year. Form to amend tax return He had no foreign income, no tax-exempt interest, and no adjustments to income on lines 23 through 36 on his Form 1040. Form to amend tax return He participated in a section 401(k) retirement plan at work. Form to amend tax return  John completes worksheets 1 and 2. Form to amend tax return Worksheet 2 shows that his 2013 IRA deduction is $4,980. Form to amend tax return He must either withdraw the contributions that are more than the deduction (the $1,020 shown on line 8 of Worksheet 2), or treat the excess amounts as nondeductible contributions (in which case he must complete Form 8606 and attach it to his Form 1040). Form to amend tax return  The completed worksheets that follow show how John figured his modified AGI to determine the IRA deduction and the taxable social security benefits to report on his Form 1040. Form to amend tax return Worksheet 1 Computation of Modified AGI (For use only by taxpayers who receive social security benefits)   Filing Status — Check only one box:  ☑ A. Form to amend tax return Married filing jointly  □ B. Form to amend tax return Single, Head of Household, Qualifying Widow(er), or Married filing separately and lived apart from your spouse during the entire year  □ C. Form to amend tax return Married filing separately and lived with your spouse at any time during the year     1. Form to amend tax return Adjusted gross income (AGI) from Form 1040 or Form 1040A (For purposes of this worksheet, figure your AGI without taking into account any social security benefits from Form SSA-1099 or RRB-1099, any deduction for contributions to a traditional IRA, any student loan interest deduction, any tuition and fees deduction, any domestic production activities deduction, or any exclusion of interest from savings bonds to be reported on Form 8815. Form to amend tax return ) 1. Form to amend tax return 89,500 2. Form to amend tax return Enter the amount in box 5 of all Forms SSA-1099 and Forms RRB-1099 2. Form to amend tax return 12,000 3. Form to amend tax return Enter one-half of line 2 3. Form to amend tax return 6,000 4. Form to amend tax return Enter the amount of any foreign earned income exclusion, foreign housing exclusion, U. Form to amend tax return S. Form to amend tax return possessions income exclusion, exclusion of income from Puerto Rico you claimed as a bona fide resident of Puerto Rico, or exclusion of employer-provided adoption benefits 4. Form to amend tax return 0 5. Form to amend tax return Enter the amount of any tax-exempt interest reported on line 8b of Form 1040 or 1040A 5. Form to amend tax return 0 6. Form to amend tax return Add lines 1, 3, 4, and 5 6. Form to amend tax return 95,500 7. Form to amend tax return Enter the amount listed below for your filing status. Form to amend tax return $32,000 if you checked box A above. Form to amend tax return $25,000 if you checked box B above. Form to amend tax return $0 if you checked box C above. Form to amend tax return 7. Form to amend tax return 32,000 8. Form to amend tax return Subtract line 7 from line 6. Form to amend tax return If zero or less, enter -0- on this line 8. Form to amend tax return 63,500 9. Form to amend tax return If line 8 is zero, skip to line 17, enter -0-, and continue with line 18. Form to amend tax return   If line 8 is more than zero, enter the amount listed below for your filing status. Form to amend tax return $12,000 if you checked box A above. Form to amend tax return $9,000 if you checked box B above. Form to amend tax return $0 if you checked box C above 9. Form to amend tax return 12,000 10. Form to amend tax return Subtract line 9 from line 8. Form to amend tax return If zero or less, enter -0- 10. Form to amend tax return 51,500 11. Form to amend tax return Enter the smaller of line 8 or line 9 11. Form to amend tax return 12,000 12. Form to amend tax return Enter one-half of line 11 12. Form to amend tax return 6,000 13. Form to amend tax return Enter the smaller of line 3 or line 12 13. Form to amend tax return 6,000 14. Form to amend tax return Multiply line 10 by . Form to amend tax return 85. Form to amend tax return If line 10 is zero, enter -0- 14. Form to amend tax return 43,775 15. Form to amend tax return Add lines 13 and 14 15. Form to amend tax return 49,775 16. Form to amend tax return Multiply line 2 by . Form to amend tax return 85 16. Form to amend tax return 10,200 17. Form to amend tax return Taxable benefits to be included in modified AGI for traditional IRA deduction purposes. Form to amend tax return  Enter the smaller of line 15 or line 16 17. Form to amend tax return 10,200 18. Form to amend tax return Enter the amount of any employer-provided adoption benefits exclusion and any foreign earned income exclusion and foreign housing exclusion or deduction that you claimed 18. Form to amend tax return 0 19. Form to amend tax return Modified AGI for determining your reduced traditional IRA deduction — add lines 1, 17, and 18. Form to amend tax return Enter here and on line 2 of Worksheet 2, next 19. Form to amend tax return 99,700 Appendix B. Form to amend tax return (Continued) Worksheet 2 Computation of Traditional IRA Deduction For 2013 (For use only by taxpayers who receive social security benefits)   IF your filing status is . Form to amend tax return . Form to amend tax return . Form to amend tax return AND your modified AGI is over . Form to amend tax return . Form to amend tax return . Form to amend tax return THEN enter on line 1 below . Form to amend tax return . Form to amend tax return . Form to amend tax return                 married filing jointly or qualifying widow(er)   $95,000*     $115,000                 married filing jointly (you are not covered by an employer plan but your spouse is)   $178,000*     $188,000                 single, or head of household   $59,000*     $69,000                 married filing separately**   $0*     $10,000                 *If your modified AGI is not over this amount, you can take an IRA deduction for your contributions of up to the lesser of $5,500 ($6,500 if you are age 50 or older) or your taxable compensation. Form to amend tax return Skip this worksheet, proceed to Worksheet 3, and enter your IRA deduction on line 2 of Worksheet 3. Form to amend tax return  **If you did not live with your spouse at any time during the year, consider your filing status as single. Form to amend tax return  Note. Form to amend tax return If you were married and you or your spouse worked and you both contributed to IRAs, figure the deduction for each of you separately. Form to amend tax return               1. Form to amend tax return Enter the applicable amount from above 1. Form to amend tax return 115,000 2. Form to amend tax return Enter your modified AGI from Worksheet 1, line 19 2. Form to amend tax return 99,700   Note. Form to amend tax return If line 2 is equal to or more than the amount on line 1, stop here; your traditional IRA contributions are not deductible. Form to amend tax return Proceed to Worksheet 3. Form to amend tax return     3. Form to amend tax return Subtract line 2 from line 1 3. Form to amend tax return 15,300 4. Form to amend tax return Multiply line 3 by the percentage below that applies to you. Form to amend tax return If the result is not a multiple of $10, round it to the next highest multiple of $10. Form to amend tax return (For example, $611. Form to amend tax return 40 is rounded to $620. Form to amend tax return ) However, if the result is less than $200, enter $200. Form to amend tax return       Married filing jointly or qualifying widow(er) and you are covered by an employer plan, multiply line 3 by 27. Form to amend tax return 5%  (. Form to amend tax return 275) (by 32. Form to amend tax return 5% (. Form to amend tax return 325) if you are age 50 or older). Form to amend tax return All others, multiply line 3 by 55% (. Form to amend tax return 55) (by 65% (. Form to amend tax return 65) if you are age 50 or older). Form to amend tax return 4. Form to amend tax return 4,980 5. Form to amend tax return Enter your compensation minus any deductions on Form 1040 or Form 1040NR, line 27 (deductible part of self-employment tax) and line 28 (self-employed SEP, SIMPLE, and qualified plans). Form to amend tax return If you are the lower-income spouse, include your spouse's compensation reduced by his or her traditional IRA and Roth IRA contributions for this year 5. Form to amend tax return 89,500 6. Form to amend tax return Enter contributions you made, or plan to make, to your traditional IRA for 2013, but do not enter more than $5,500 ($6,500 if you are age 50 or older) 6. Form to amend tax return 6,000 7. Form to amend tax return Deduction. Form to amend tax return Compare lines 4, 5, and 6. Form to amend tax return Enter the smallest amount here (or a smaller amount if you choose). Form to amend tax return Enter this amount on the Form 1040 or 1040A line for your IRA. Form to amend tax return (If the amount on line 6 is more than the amount on line 7, complete line 8. Form to amend tax return ) 7. Form to amend tax return 4,980 8. Form to amend tax return Nondeductible contributions. Form to amend tax return Subtract line 7 from line 5 or 6, whichever is smaller. Form to amend tax return Enter the result here and on line 1 of your Form 8606, Nondeductible IRAs. Form to amend tax return 8. Form to amend tax return 1,020 Appendix B. Form to amend tax return (Continued) Worksheet 3   Computation of Taxable Social Security Benefits   (For use by taxpayers who receive social security benefits and take a traditional IRA deduction)     Filing Status — Check only one box:                   ☑ A. Form to amend tax return Married filing jointly                   □ B. Form to amend tax return Single, Head of Household, Qualifying Widow(er), or Married filing separately  and lived apart from your spouse during the entire year                   □ C. Form to amend tax return Married filing separately and lived with your spouse at any time during the  year             1. Form to amend tax return Adjusted gross income (AGI) from Form 1040 or Form 1040A (For purposes of this worksheet, figure your AGI without taking into account any IRA deduction, any student loan interest deduction, any tuition and fees deduction, any domestic production activities deduction, any social security benefits from Form SSA-1099 or RRB-1099, or any exclusion of interest from savings bonds to be reported on Form 8815. Form to amend tax return ) 1. Form to amend tax return 89,500 2. Form to amend tax return Deduction(s) from line 7 of Worksheet(s) 2 2. Form to amend tax return 4,980 3. Form to amend tax return Subtract line 2 from line 1 3. Form to amend tax return 84,520 4. Form to amend tax return Enter amount in box 5 of all Forms SSA-1099 and Forms RRB-1099 4. Form to amend tax return 12,000 5. Form to amend tax return Enter one-half of line 4 5. Form to amend tax return 6,000 6. Form to amend tax return Enter the amount of any foreign earned income exclusion, foreign housing exclusion, exclusion of income from U. Form to amend tax return S. Form to amend tax return possessions, exclusion of income from Puerto Rico you claimed as a bona fide resident of Puerto Rico, or exclusion of employer-provided adoption benefits 6. Form to amend tax return 0 7. Form to amend tax return Enter the amount of any tax-exempt interest reported on line 8b of Form 1040 or 1040A 7. Form to amend tax return 0 8. Form to amend tax return Add lines 3, 5, 6, and 7 8. Form to amend tax return 90,520 9. Form to amend tax return Enter the amount listed below for your filing status. Form to amend tax return $32,000 if you checked box A above. Form to amend tax return $25,000 if you checked box B above. Form to amend tax return $0 if you checked box C above. Form to amend tax return 9. Form to amend tax return 32,000 10. Form to amend tax return Subtract line 9 from line 8. Form to amend tax return If zero or less, enter -0- on this line. Form to amend tax return 10. Form to amend tax return 58,520 11. Form to amend tax return If line 10 is zero, stop here. Form to amend tax return None of your social security benefits are taxable. Form to amend tax return  If line 10 is more than zero, enter the amount listed below for your filing status. Form to amend tax return $12,000 if you checked box A above. Form to amend tax return $9,000 if you checked box B above. Form to amend tax return $0 if you checked box C above. Form to amend tax return 11. Form to amend tax return 12,000 12. Form to amend tax return Subtract line 11 from line 10. Form to amend tax return If zero or less, enter -0- 12. Form to amend tax return 46,520 13. Form to amend tax return Enter the smaller of line 10 or line 11 13. Form to amend tax return 12,000 14. Form to amend tax return Enter one-half of line 13 . Form to amend tax return 14. Form to amend tax return 6,000 15. Form to amend tax return Enter the smaller of line 5 or line 14 15. Form to amend tax return 6,000 16. Form to amend tax return Multiply line 12 by . Form to amend tax return 85. Form to amend tax return If line 12 is zero, enter -0- 16. Form to amend tax return 39,542 17. Form to amend tax return Add lines 15 and 16 17. Form to amend tax return 45,542 18. Form to amend tax return Multiply line 4 by . Form to amend tax return 85 18. Form to amend tax return 10,200 19. Form to amend tax return Taxable social security benefits. Form to amend tax return Enter the smaller of line 17 or line 18 19. Form to amend tax return 10,200 Appendix C. Form to amend tax return Life Expectancy Tables   Table I (Single Life Expectancy) (For Use by Beneficiaries)         Age Life Expectancy Age Life Expectancy 0 82. Form to amend tax return 4 28 55. Form to amend tax return 3 1 81. Form to amend tax return 6 29 54. Form to amend tax return 3 2 80. Form to amend tax return 6 30 53. Form to amend tax return 3 3 79. Form to amend tax return 7 31 52. Form to amend tax return 4 4 78. Form to amend tax return 7 32 51. Form to amend tax return 4 5 77. Form to amend tax return 7 33 50. Form to amend tax return 4 6 76. Form to amend tax return 7 34 49. Form to amend tax return 4 7 75. Form to amend tax return 8 35 48. Form to amend tax return 5 8 74. Form to amend tax return 8 36 47. Form to amend tax return 5 9 73. Form to amend tax return 8 37 46. Form to amend tax return 5 10 72. Form to amend tax return 8 38 45. Form to amend tax return 6 11 71. Form to amend tax return 8 39 44. Form to amend tax return 6 12 70. Form to amend tax return 8 40 43. Form to amend tax return 6 13 69. Form to amend tax return 9 41 42. Form to amend tax return 7 14 68. Form to amend tax return 9 42 41. Form to amend tax return 7 15 67. Form to amend tax return 9 43 40. Form to amend tax return 7 16 66. Form to amend tax return 9 44 39. Form to amend tax return 8 17 66. Form to amend tax return 0 45 38. Form to amend tax return 8 18 65. Form to amend tax return 0 46 37. Form to amend tax return 9 19 64. Form to amend tax return 0 47 37. Form to amend tax return 0 20 63. Form to amend tax return 0 48 36. Form to amend tax return 0 21 62. Form to amend tax return 1 49 35. Form to amend tax return 1 22 61. Form to amend tax return 1 50 34. Form to amend tax return 2 23 60. Form to amend tax return 1 51 33. Form to amend tax return 3 24 59. Form to amend tax return 1 52 32. Form to amend tax return 3 25 58. Form to amend tax return 2 53 31. Form to amend tax return 4 26 57. Form to amend tax return 2 54 30. Form to amend tax return 5 27 56. Form to amend tax return 2 55 29. Form to amend tax return 6 Appendix C. Form to amend tax return (Continued)   Table I (Single Life Expectancy) (For Use by Beneficiaries)         Age Life Expectancy Age Life Expectancy 56 28. Form to amend tax return 7 84 8. Form to amend tax return 1 57 27. Form to amend tax return 9 85 7. Form to amend tax return 6 58 27. Form to amend tax return 0 86 7. Form to amend tax return 1 59 26. Form to amend tax return 1 87 6. Form to amend tax return 7 60 25. Form to amend tax return 2 88 6. Form to amend tax return 3 61 24. Form to amend tax return 4 89 5. Form to amend tax return 9 62 23. Form to amend tax return 5 90 5. Form to amend tax return 5 63 22. Form to amend tax return 7 91 5. Form to amend tax return 2 64 21. Form to amend tax return 8 92 4. Form to amend tax return 9 65 21. Form to amend tax return 0 93 4. Form to amend tax return 6 66 20. Form to amend tax return 2 94 4. Form to amend tax return 3 67 19. Form to amend tax return 4 95 4. Form to amend tax return 1 68 18. Form to amend tax return 6 96 3. Form to amend tax return 8 69 17. Form to amend tax return 8 97 3. Form to amend tax return 6 70 17. Form to amend tax return 0 98 3. Form to amend tax return 4 71 16. Form to amend tax return 3 99 3. Form to amend tax return 1 72 15. Form to amend tax return 5 100 2. Form to amend tax return 9 73 14. Form to amend tax return 8 101 2. Form to amend tax return 7 74 14. Form to amend tax return 1 102 2. Form to amend tax return 5 75 13. Form to amend tax return 4 103 2. Form to amend tax return 3 76 12. Form to amend tax return 7 104 2. Form to amend tax return 1 77 12. Form to amend tax return 1 105 1. Form to amend tax return 9 78 11. Form to amend tax return 4 106 1. Form to amend tax return 7 79 10. Form to amend tax return 8 107 1. Form to amend tax return 5 80 10. Form to amend tax return 2 108 1. Form to amend tax return 4 81 9. Form to amend tax return 7 109 1. Form to amend tax return 2 82 9. Form to amend tax return 1 110 1. Form to amend tax return 1 83 8. Form to amend tax return 6 111 and over 1. Form to amend tax return 0 Appendix C. Form to amend tax return Life Expectancy Tables (Continued) Table II (Joint Life and Last Survivor Expectancy)  (For Use by Owners Whose Spouses Are More Than 10 Years Younger and Are the Sole Beneficiaries of Their IRAs) Ages 20 21 22 23 24 25 26 27 28 29 20 70. Form to amend tax return 1 69. Form to amend tax return 6 69. Form to amend tax return 1 68. Form to amend tax return 7 68. Form to amend tax return 3 67. Form to amend tax return 9 67. Form to amend tax return 5 67. Form to amend tax return 2 66. Form to amend tax return 9 66. Form to amend tax return 6 21 69. Form to amend tax return 6 69. Form to amend tax return 1 68. Form to amend tax return 6 68. Form to amend tax return 2 67. Form to amend tax return 7 67. Form to amend tax return 3 66. Form to amend tax return 9 66. Form to amend tax return 6 66. Form to amend tax return 2 65. Form to amend tax return 9 22 69. Form to amend tax return 1 68. Form to amend tax return 6 68. Form to amend tax return 1 67. Form to amend tax return 6 67. Form to amend tax return 2 66. Form to amend tax return 7 66. Form to amend tax return 3 65. Form to amend tax return 9 65. Form to amend tax return 6 65. Form to amend tax return 2 23 68. Form to amend tax return 7 68. Form to amend tax return 2 67. Form to amend tax return 6 67. Form to amend tax return 1 66. Form to amend tax return 6 66. Form to amend tax return 2 65. Form to amend tax return 7 65. Form to amend tax return 3 64. Form to amend tax return 9 64. Form to amend tax return 6 24 68. Form to amend tax return 3 67. Form to amend tax return 7 67. Form to amend tax return 2 66. Form to amend tax return 6 66. Form to amend tax return 1 65. Form to amend tax return 6 65. Form to amend tax return 2 64. Form to amend tax return 7 64. Form to amend tax return 3 63. Form to amend tax return 9 25 67. Form to amend tax return 9 67. Form to amend tax return 3 66. Form to amend tax return 7 66. Form to amend tax return 2 65. Form to amend tax return 6 65. Form to amend tax return 1 64. Form to amend tax return 6 64. Form to amend tax return 2 63. Form to amend tax return 7 63. Form to amend tax return 3 26 67. Form to amend tax return 5 66. Form to amend tax return 9 66. Form to amend tax return 3 65. Form to amend tax return 7 65. Form to amend tax return 2 64. Form to amend tax return 6 64. Form to amend tax return 1 63. Form to amend tax return 6 63. Form to amend tax return 2 62. Form to amend tax return 8 27 67. Form to amend tax return 2 66. Form to amend tax return 6 65. Form to amend tax return 9 65. Form to amend tax return 3 64. Form to amend tax return 7 64. Form to amend tax return 2 63. Form to amend tax return 6 63. Form to amend tax return 1 62. Form to amend tax return 7 62. Form to amend tax return 2 28 66. Form to amend tax return 9 66. Form to amend tax return 2 65. Form to amend tax return 6 64. Form to amend tax return 9 64. Form to amend tax return 3 63. Form to amend tax return 7 63. Form to amend tax return 2 62. Form to amend tax return 7 62. Form to amend tax return 1 61. Form to amend tax return 7 29 66. Form to amend tax return 6 65. Form to amend tax return 9 65. Form to amend tax return 2 64. Form to amend tax return 6 63. Form to amend tax return 9 63. Form to amend tax return 3 62. Form to amend tax return 8 62. Form to amend tax return 2 61. Form to amend tax return 7 61. Form to amend tax return 2 30 66. Form to amend tax return 3 65. Form to amend tax return 6 64. Form to amend tax return 9 64. Form to amend tax return 2 63. Form to amend tax return 6 62. Form to amend tax return 9 62. Form to amend tax return 3 61. Form to amend tax return 8 61. Form to amend tax return 2 60. Form to amend tax return 7 31 66. Form to amend tax return 1 65. Form to amend tax return 3 64. Form to amend tax return 6 63. Form to amend tax return 9 63. Form to amend tax return 2 62. Form to amend tax return 6 62. Form to amend tax return 0 61. Form to amend tax return 4 60. Form to amend tax return 8 60. Form to amend tax return 2 32 65. Form to amend tax return 8 65. Form to amend tax return 1 64. Form to amend tax return 3 63. Form to amend tax return 6 62. Form to amend tax return 9 62. Form to amend tax return 2 61. Form to amend tax return 6 61. Form to amend tax return 0 60. Form to amend tax return 4 59. Form to amend tax return 8 33 65. Form to amend tax return 6 64. Form to amend tax return 8 64. Form to amend tax return 1 63. Form to amend tax return 3 62. Form to amend tax return 6 61. Form to amend tax return 9 61. Form to amend tax return 3 60. Form to amend tax return 6 60. Form to amend tax return 0 59. Form to amend tax return 4 34 65. Form to amend tax return 4 64. Form to amend tax return 6 63. Form to amend tax return 8 63. Form to amend tax return 1 62. Form to amend tax return 3 61. Form to amend tax return 6 60. Form to amend tax return 9 60. Form to amend tax return 3 59. Form to amend tax return 6 59. Form to amend tax return 0 35 65. Form to amend tax return 2 64. Form to amend tax return 4 63. Form to amend tax return 6 62. Form to amend tax return 8 62. Form to amend tax return 1 61. Form to amend tax return 4 60. Form to amend tax return 6 59. Form to amend tax return 9 59. Form to amend tax return 3 58. Form to amend tax return 6 36 65. Form to amend tax return 0 64. Form to amend tax return 2 63. Form to amend tax return 4 62. Form to amend tax return 6 61. Form to amend tax return 9 61. Form to amend tax return 1 60. Form to amend tax return 4 59. Form to amend tax return 6 59. Form to amend tax return 0 58. Form to amend tax return 3 37 64. Form to amend tax return 9 64. Form to amend tax return 0 63. Form to amend tax return 2 62. Form to amend tax return 4 61. Form to amend tax return 6 60. Form to amend tax return 9 60. Form to amend tax return 1 59. Form to amend tax return 4 58. Form to amend tax return 7 58. Form to amend tax return 0 38 64. Form to amend tax return 7 63. Form to amend tax return 9 63. Form to amend tax return 0 62. Form to amend tax return 2 61. Form to amend tax return 4 60. Form to amend tax return 6 59. Form to amend tax return 9 59. Form to amend tax return 1 58. Form to amend tax return 4 57. Form to amend tax return 7 39 64. Form to amend tax return 6 63. Form to amend tax return 7 62. Form to amend tax return 9 62. Form to amend tax return 1 61. Form to amend tax return 2 60. Form to amend tax return 4 59. Form to amend tax return 6 58. Form to amend tax return 9 58. Form to amend tax return 1 57. Form to amend tax return 4 40 64. Form to amend tax return 4 63. Form to amend tax return 6 62. Form to amend tax return 7 61. Form to amend tax return 9 61. Form to amend tax return 1 60. Form to amend tax return 2 59. Form to amend tax return 4 58. Form to amend tax return 7 57. Form to amend tax return 9 57. Form to amend tax return 1 41 64. Form to amend tax return 3 63. Form to amend tax return 5 62. Form to amend tax return 6 61. Form to amend tax return 7 60. Form to amend tax return 9 60. Form to amend tax return 1 59. Form to amend tax return 3 58. Form to amend tax return 5 57. Form to amend tax return 7 56. Form to amend tax return 9 42 64. Form to amend tax return 2 63. Form to amend tax return 3 62. Form to amend tax return 5 61. Form to amend tax return 6 60. Form to amend tax return 8 59. Form to amend tax return 9 59. Form to amend tax return 1 58. Form to amend tax return 3 57. Form to amend tax return 5 56. Form to amend tax return 7 43 64. Form to amend tax return 1 63. Form to amend tax return 2 62. Form to amend tax return 4 61. Form to amend tax return 5 60. Form to amend tax return 6 59. Form to amend tax return 8 58. Form to amend tax return 9 58. Form to amend tax return 1 57. Form to amend tax return 3 56. Form to amend tax return 5 44 64. Form to amend tax return 0 63. Form to amend tax return 1 62. Form to amend tax return 2 61. Form to amend tax return 4 60. Form to amend tax return 5 59. Form to amend tax return 6 58. Form to amend tax return 8 57. Form to amend tax return 9 57. Form to amend tax return 1 56. Form to amend tax return 3 45 64. Form to amend tax return 0 63. Form to amend tax return 0 62. Form to amend tax return 2 61. Form to amend tax return 3 60. Form to amend tax return 4 59. Form to amend tax return 5 58. Form to amend tax return 6 57. Form to amend tax return 8 56. Form to amend tax return 9 56. Form to amend tax return 1 46 63. Form to amend tax return 9 63. Form to amend tax return 0 62. Form to amend tax return 1 61. Form to amend tax return 2 60. Form to amend tax return 3 59. Form to amend tax return 4 58. Form to amend tax return 5 57. Form to amend tax return 7 56. Form to amend tax return 8 56. Form to amend tax return 0 47 63. Form to amend tax return 8 62. Form to amend tax return 9 62. Form to amend tax return 0 61. Form to amend tax return 1 60. Form to amend tax return 2 59. Form to amend tax return 3 58. Form to amend tax return 4 57. Form to amend tax return 5 56. Form to amend tax return 7 55. Form to amend tax return 8 48 63. Form to amend tax return 7 62. Form to amend tax return 8 61. Form to amend tax return 9 61. Form to amend tax return 0 60. Form to amend tax return 1 59. Form to amend tax return 2 58. Form to amend tax return 3 57. Form to amend tax return 4 56. Form to amend tax return 5 55. Form to amend tax return 7 49 63. Form to amend tax return 7 62. Form to amend tax return 8 61. Form to amend tax return 8 60. Form to amend tax return 9 60. Form to amend tax return 0 59. Form to amend tax return 1 58. Form to amend tax return 2 57. Form to amend tax return 3 56. Form to amend tax return 4 55. Form to amend tax return 6 50 63. Form to amend tax return 6 62. Form to amend tax return 7 61. Form to amend tax return 8 60. Form to amend tax return 8 59. Form to amend tax return 9 59. Form to amend tax return 0 58. Form to amend tax return 1 57. Form to amend tax return 2 56. Form to amend tax return 3 55. Form to amend tax return 4 51 63. Form to amend tax return 6 62. Form to amend tax return 6 61. Form to amend tax return 7 60. Form to amend tax return 8 59. Form to amend tax return 9 58. Form to amend tax return 9 58. Form to amend tax return 0 57. Form to amend tax return 1 56. Form to amend tax return 2 55. Form to amend tax return 3 52 63. Form to amend tax return 5 62. Form to amend tax return 6 61. Form to amend tax return 7 60. Form to amend tax return 7 59. Form to amend tax return 8 58. Form to amend tax return 9 58. Form to amend tax return 0 57. Form to amend tax return 1 56. Form to amend tax return 1 55. Form to amend tax return 2 53 63. Form to amend tax return 5 62. Form to amend tax return 5 61. Form to amend tax return 6 60. Form to amend tax return 7 59. Form to amend tax return 7 58. Form to amend tax return 8 57. Form to amend tax return 9 57. Form to amend tax return 0 56. Form to amend tax return 1 55. Form to amend tax return 2 54 63. Form to amend tax return 5 62. Form to amend tax return 5 61. Form to amend tax return 6 60. Form to amend tax return 6 59. Form to amend tax return 7 58. Form to amend tax return 8 57. Form to amend tax return 8 56. Form to amend tax return 9 56. Form to amend tax return 0 55. Form to amend tax return 1 55 63. Form to amend tax return 4 62. Form to amend tax return 5 61. Form to amend tax return 5 60. Form to amend tax return 6 59. Form to amend tax return 6 58. Form to amend tax return 7 57. Form to amend tax return 8 56. Form to amend tax return 8 55. Form to amend tax return 9 55. Form to amend tax return 0 56 63. Form to amend tax return 4 62. Form to amend tax return 4 61. Form to amend tax return 5 60. Form to amend tax return 5 59. Form to amend tax return 6 58. Form to amend tax return 7 57. Form to amend tax return 7 56. Form to amend tax return 8 55. Form to amend tax return 9 54. Form to amend tax return 9 57 63. Form to amend tax return 4 62. Form to amend tax return 4 61. Form to amend tax return 5 60. Form to amend tax return 5 59. Form to amend tax return 6 58. Form to amend tax return 6 57. Form to amend tax return 7 56. Form to amend tax return 7 55. Form to amend tax return 8 54. Form to amend tax return 9 58 63. Form to amend tax return 3 62. Form to amend tax return 4 61. Form to amend tax return 4 60. Form to amend tax return 5 59. Form to amend tax return 5 58. Form to amend tax return 6 57. Form to amend tax return 6 56. Form to amend tax return 7 55. Form to amend tax return 8 54. Form to amend tax return 8 59 63. Form to amend tax return 3 62. Form to amend tax return 3 61. Form to amend tax return 4 60. Form to amend tax return 4 59. Form to amend tax return 5 58. Form to amend tax return 5 57. Form to amend tax return 6 56. Form to amend tax return 7 55. Form to amend tax return 7 54. Form to amend tax return 8 Appendix C. Form to amend tax return (Continued) Table II (continued) (Joint Life and Last Survivor Expectancy)  (For Use by Owners Whose Spouses Are More Than 10 Years Younger and Are the Sole Beneficiaries of Their IRAs) Ages 20 21 22 23 24 25 26 27 28 29 60 63. Form to amend tax return 3 62. Form to amend tax return 3 61. Form to amend tax return 4 60. Form to amend tax return 4 59. Form to amend tax return 5 58. Form to amend tax return 5 57. Form to amend tax return 6 56. Form to amend tax return 6 55. Form to amend tax return 7 54. Form to amend tax return 7 61 63. Form to amend tax return 3 62. Form to amend tax return 3 61. Form to amend tax return 3 60. Form to amend tax return 4 59. Form to amend tax return 4 58. Form to amend tax return 5 57. Form to amend tax return 5 56. Form to amend tax return 6 55. Form to amend tax return 6 54. Form to amend tax return 7 62 63. Form to amend tax return 2 62. Form to amend tax return 3 61. Form to amend tax return 3 60. Form to amend tax return 4 59. Form to amend tax return 4 58. Form to amend tax return 4 57. Form to amend tax return 5 56. Form to amend tax return 5 55. Form to amend tax return 6 54. Form to amend tax return 7 63 63. Form to amend tax return 2 62. Form to amend tax return 3 61. Form to amend tax return 3 60. Form to amend tax return 3 59. Form to amend tax return 4 58. Form to amend tax return 4 57. Form to amend tax return 5 56. Form to amend tax return 5 55. Form to amend tax return 6 54. Form to amend tax return 6 64 63. Form to amend tax return 2 62. Form to amend tax return 2 61. Form to amend tax return 3 60. Form to amend tax return 3 59. Form to amend tax return 4 58. Form to amend tax return 4 57. Form to amend tax return 4 56. Form to amend tax return 5 55. Form to amend tax return 5 54. Form to amend tax return 6 65 63. Form to amend tax return 2 62. Form to amend tax return 2 61. Form to amend tax return 3 60. Form to amend tax return 3 59. Form to amend tax return 3 58. Form to amend tax return 4 57. Form to amend tax return 4 56. Form to amend tax return 5 55. Form to amend tax return 5 54. Form to amend tax return 6 66 63. Form to amend tax return 2 62. Form to amend tax return 2 61. Form to amend tax return 2 60. Form to amend tax return 3 59. Form to amend tax return 3 58. Form to amend tax return 4 57. Form to amend tax return 4 56. Form to amend tax return 4 55. Form to amend tax return 5 54. Form to amend tax return 5 67 63. Form to amend tax return 2 62. Form to amend tax return 2 61. Form to amend tax return 2 60. Form to amend tax return 3 59. Form to amend tax return 3 58. Form to amend tax return 3 57. Form to amend tax return 4 56. Form to amend tax return 4 55. Form to amend tax return 5 54. Form to amend tax return 5 68 63. Form to amend tax return 1 62. Form to amend tax return 2 61. Form to amend tax return 2 60. Form to amend tax return 2 59. Form to amend tax return 3 58. Form to amend tax return 3 57. Form to amend tax return 4 56. Form to amend tax return 4 55. Form to amend tax return 4 54. Form to amend tax return 5 69 63. Form to amend tax return 1 62. Form to amend tax return 2 61. Form to amend tax return 2 60. Form to amend tax return 2 59. Form to amend tax return 3 58. Form to amend tax return 3 57. Form to amend tax return 3 56. Form to amend tax return 4 55. Form to amend tax return 4 54. Form to amend tax return 5 70 63. Form to amend tax return 1 62. Form to amend tax return 2 61. Form to amend tax return 2 60. Form to amend tax return 2 59. Form to amend tax return 3 58. Form to amend tax return 3 57. Form to amend tax return 3 56. Form to amend tax return 4 55. Form to amend tax return 4 54. Form to amend tax return 4 71 63. Form to amend tax return 1 62. Form to amend tax return 1 61. Form to amend tax return 2 60. Form to amend tax return 2 59. Form to amend tax return 2 58. Form to amend tax return 3 57. Form to amend tax return 3 56. Form to amend tax return 4 55. Form to amend tax return 4 54. Form to amend tax return 4 72 63. Form to amend tax return 1 62. Form to amend tax return 1 61. Form to amend tax return 2 60. Form to amend tax return 2 59. Form to amend tax return 2 58. Form to amend tax return 3 57. Form to amend tax return 3 56. Form to amend tax return 3 55. Form to amend tax return 4 54. Form to amend tax return 4 73 63. Form to amend tax return 1 62. Form to amend tax return 1 61. Form to amend tax return 2 60. Form to amend tax return 2 59. Form to amend tax return 2 58. Form to amend tax return 3 57. Form to amend tax return 3 56. Form to amend tax return 3 55. Form to amend tax return 4 54. Form to amend tax return 4 74 63. Form to amend tax return 1 62. Form to amend tax return 1 61. Form to amend tax return 2 60. Form to amend tax return 2 59. Form to amend tax return 2 58. Form to amend tax return 2 57. Form to amend tax return 3 56. Form to amend tax return 3 55. Form to amend tax return 4 54. Form to amend tax return 4 75 63. Form to amend tax return 1 62. Form to amend tax return 1 61. Form to amend tax return 1 60. Form to amend tax return 2 59. Form to amend tax return 2 58. Form to amend tax return 2 57. Form to amend tax return 3 56. Form to amend tax return 3 55. Form to amend tax return 3 54. Form to amend tax return 4 76 63. Form to amend tax return 1 62. Form to amend tax return 1 61. Form to amend tax return 1 60. Form to amend tax return 2 59. Form to amend tax return 2 58. Form to amend tax return 2 57. Form to amend tax return 3 56. Form to amend tax return 3 55. Form to amend tax return 3 54. Form to amend tax return 4 77 63. Form to amend tax return 1 62. Form to amend tax return 1 61. Form to amend tax return 1 60. Form to amend tax return 2 59. Form to amend tax return 2 58. Form to amend tax return 2 57. Form to amend tax return 3 56. Form to amend tax return 3 55. Form to amend tax return 3 54. Form to amend tax return 4 78 63. Form to amend tax return 1 62. Form to amend tax return 1 61. Form to amend tax return 1 60. Form to amend tax return 2 59. Form to amend tax return 2 58. Form to amend tax return 2 57. Form to amend tax return 3 56. Form to amend tax return 3 55. Form to amend tax return 3 54. Form to amend tax return 4 79 63. Form to amend tax return 1 62. Form to amend tax return 1 61. Form to amend tax return 1 60. Form to amend tax return 2 59. Form to amend tax return 2 58. Form to amend tax return 2 57. Form to amend tax return 2 56. Form to amend tax return 3 55. Form to amend tax return 3 54. Form to amend tax return 3 80 63. Form to amend tax return 1 62. Form to amend tax return 1 61. Form to amend tax return 1 60. Form to amend tax return 1 59. 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Form to amend tax return 2 57. Form to amend tax return 2 56. Form to amend tax return 3 55. Form to amend tax return 3 54. Form to amend tax return 3 84 63. Form to amend tax return 0 62. Form to amend tax return 1 61. Form to amend tax return 1 60. Form to amend tax return 1 59. Form to amend tax return 2 58. Form to amend tax return 2 57. Form to amend tax return 2 56. Form to amend tax return 3 55. Form to amend tax return 3 54. Form to amend tax return 3 85 63. Form to amend tax return 0 62. Form to amend tax return 1 61. Form to amend tax return 1 60. Form to amend tax return 1 59. Form to amend tax return 2 58. Form to amend tax return 2 57. Form to amend tax return 2 56. Form to amend tax return 3 55. Form to amend tax return 3 54. Form to amend tax return 3 86 63. Form to amend tax return 0 62. Form to amend tax return 1 61. Form to amend tax return 1 60. Form to amend tax return 1 59. Form to amend tax return 2 58. Form to amend tax return 2 57. Form to amend tax return 2 56. Form to amend tax return 2 55. Form to amend tax return 3 54. Form to amend tax return 3 87 63. Form to amend tax return 0 62. Form to amend tax return 1 61. Form to amend tax return 1 60. Form to amend tax return 1 59. Form to amend tax return 2 58. Form to amend tax return 2 57. Form to amend tax return 2 56. Form to amend tax return 2 55. Form to amend tax return 3 54. Form to amend tax return 3 88 63. Form to amend tax return 0 62. Form to amend tax return 1 61. Form to amend tax return 1 60. Form to amend tax return 1 59. Form to amend tax return 2 58. Form to amend tax return 2 57. Form to amend tax return 2 56. Form to amend tax return 2 55. Form to amend tax return 3 54. Form to amend tax return 3 89 63. Form to amend tax return 0 62. Form to amend tax return 1 61. Form to amend tax return 1 60. Form to amend tax return 1 59. Form to amend tax return 1 58. Form to amend tax return 2 57. Form to amend tax return 2 56. Form to amend tax return 2 55. Form to amend tax return 3 54. Form to amend tax return 3 90 63. Form to amend tax return 0 62. Form to amend tax return 1 61. Form to amend tax return 1 60. Form to amend tax return 1 59. Form to amend tax return 1 58. Form to amend tax return 2 57. Form to amend tax return 2 56. Form to amend tax return 2 55. Form to amend tax return 3 54. Form to amend tax return 3 91 63. Form to amend tax return 0 62. Form to amend tax return 1 61. Form to amend tax return 1 60. Form to amend tax return 1 59. Form to amend tax return 1 58. Form to amend tax return 2 57. Form to amend tax return 2 56. Form to amend tax return 2 55. Form to amend tax return 3 54. Form to amend tax return 3 92 63. Form to amend tax return 0 62. Form to amend tax return 1 61. Form to amend tax return 1 60. Form to amend tax return 1 59. Form to amend tax return 1 58. Form to amend tax return 2 57. Form to amend tax return 2 56. Form to amend tax return 2 55. Form to amend tax return 3 54. Form to amend tax return 3 93 63. Form to amend tax return 0 62. Form to amend tax return 1 61. Form to amend tax return 1 60. Form to amend tax return 1 59. Form to amend tax return 1 58. Form to amend tax return 2 57. Form to amend tax return 2 56. Form to amend tax return 2 55. Form to amend tax return 3 54. Form to amend tax return 3 94 63. Form to amend tax return 0 62. Form to amend tax return 1 61. Form to amend tax return 1 60. Form to amend tax return 1 59. Form to amend tax return 1 58. Form to amend tax return 2 57. Form to amend tax return 2 56. Form to amend tax return 2 55. Form to amend tax return 3 54. Form to amend tax return 3 95 63. Form to amend tax return 0 62. Form to amend tax return 1 61. Form to amend tax return 1 60. Form to amend tax return 1 59. Form to amend tax return 1 58. Form to amend tax return 2 57. Form to amend tax return 2 56. Form to amend tax return 2 55. Form to amend tax return 3 54. Form to amend tax return 3 96 63. Form to amend tax return 0 62. Form to amend tax return 1 61. Form to amend tax return 1 60. Form to amend tax return 1 59. Form to amend tax return 1 58. Form to amend tax return 2 57. Form to amend tax return 2 56. Form to amend tax return 2 55. Form to amend tax return 3 54. Form to amend tax return 3 97 63. Form to amend tax return 0 62. Form to amend tax return 1 61. Form to amend tax return 1 60. Form to amend tax return 1 59. Form to amend tax return 1 58. Form to amend tax return 2 57. Form to amend tax return 2 56. Form to amend tax return 2 55. Form to amend tax return 3 54. Form to amend tax return 3 98 63. Form to amend tax return 0 62. Form to amend tax return 1 61. Form to amend tax return 1 60. Form to amend tax return 1 59. Form to amend tax return 1 58. Form to amend tax return 2 57. Form to amend tax return 2 56. Form to amend tax return 2 55. Form to amend tax return 3 54. Form to amend tax return 3 99 63. Form to amend tax return 0 62. Form to amend tax return 1 61. Form to amend tax return 1 60. Form to amend tax return 1 59. Form to amend tax return 1 58. Form to amend tax return 2 57. Form to amend tax return 2 56. Form to amend tax return 2 55. Form to amend tax return 3 54. Form to amend tax return 3 Appendix C. Form to amend tax return (Continued) Table II (continued) (Joint Life and Last Survivor Expectancy)  (For Use by Owners Whose Spouses Are More Than 10 Years Younger and Are the Sole Beneficiaries of Their IRAs) Ages 20 21 22 23 24 25 26 27 28 29 100 63. Form to amend tax return 0 62. Form to amend tax return 1 61. Form to amend tax return 1 60. Form to amend tax return 1 59. Form to amend tax return 1 58. Form to amend tax return 2 57. Form to amend tax return 2 56. Form to amend tax return 2 55. Form to amend tax return 3 54. Form to amend tax return 3 101 63. Form to amend tax return 0 62. Form to amend tax return 1 61. Form to amend tax return 1 60. Form to amend tax return 1 59. Form to amend tax return 1 58. Form to amend tax return 2 57. Form to amend tax return 2 56. Form to amend tax return 2 55. Form to amend tax return 3 54. Form to amend tax return 3 102 63. Form to amend tax return 0 62. Form to amend tax return 1 61. Form to amend tax return 1 60. Form to amend tax return 1 59. Form to amend tax return 1 58. Form to amend tax return 2 57. Form to amend tax return 2 56. Form to amend tax return 2 55. Form to amend tax return 3 54. Form to amend tax return 3 103 63. Form to amend tax return 0 62. Form to amend tax return 1 61. Form to amend tax return 1 60. Form to amend tax return 1 59. Form to amend tax return 1 58. Form to amend tax return 2 57. Form to amend tax return 2 56. Form to amend tax return 2 55. Form to amend tax return 3 54. Form to amend tax return 3 104 63. Form to amend tax return 0 62. Form to amend tax return 1 61. Form to amend tax return 1 60. Form to amend tax return 1 59. Form to amend tax return 1 58. Form to amend tax return 2 57. Form to amend tax return 2 56. Form to amend tax return 2 55. Form to amend tax return 3 54. Form to amend tax return 3 105 63. Form to amend tax return 0 62. Form to amend tax return 1 61. Form to amend tax return 1 60. Form to amend tax return 1 59. Form to amend tax return 1 58. Form to amend tax return 2 57. Form to amend tax return 2 56. Form to amend tax return 2 55. Form to amend tax return 3 54. Form to amend tax return 3 106 63. Form to amend tax return 0 62. Form to amend tax return 1 61. Form to amend tax return 1 60. Form to amend tax return 1 59. Form to amend tax return 1 58. Form to amend tax return 2 57. Form to amend tax return 2 56. Form to amend tax return 2 55. Form to amend tax return 3 54. Form to amend tax return 3 107 63. Form to amend tax return 0 62. Form to amend tax return 1 61. Form to amend tax return 1 60. Form to amend tax return 1 59. Form to amend tax return 1 58. Form to amend tax return 2 57. Form to amend tax return 2 56. Form to amend tax return 2 55. Form to amend tax return 3 54. Form to amend tax return 3 108 63. Form to amend tax return 0 62. Form to amend tax return 1 61. Form to amend tax return 1 60. Form to amend tax return 1 59. Form to amend tax return 1 58. Form to amend tax return 2 57. Form to amend tax return 2 56. Form to amend tax return 2 55. Form to amend tax return 3 54. Form to amend tax return 3 109 63. Form to amend tax return 0 62. Form to amend tax return 1 61. Form to amend tax return 1 60. Form to amend tax return 1 59. Form to amend tax return 1 58. Form to amend tax return 2 57. Form to amend tax return 2 56. Form to amend tax return 2 55. Form to amend tax return 3 54. Form to amend tax return 3 110 63. Form to amend tax return 0 62. Form to amend tax return 1 61. Form to amend tax return 1 60. Form to amend tax return 1 59. Form to amend tax return 1 58. Form to amend tax return 2 57. Form to amend tax return 2 56. Form to amend tax return 2 55. Form to amend tax return 3 54. Form to amend tax return 3 111 63. Form to amend tax return 0 62. Form to amend tax return 1 61. Form to amend tax return 1 60. Form to amend tax return 1 59. Form to amend tax return 1 58. Form to amend tax return 2 57. Form to amend tax return 2 56. Form to amend tax return 2 55. Form to amend tax return 3 54. Form to amend tax return 3 112 63. Form to amend tax return 0 62. Form to amend tax return 1 61. Form to amend tax return 1 60. Form to amend tax return 1 59. Form to amend tax return 1 58. Form to amend tax return 2 57. Form to amend tax return 2 56. Form to amend tax return 2 55. Form to amend tax return 3 54. Form to amend tax return 3 113 63. Form to amend tax return 0 62. Form to amend tax return 1 61. Form to amend tax return 1 60. Form to amend tax return 1 59. Form to amend tax return 1 58. Form to amend tax return 2 57. Form to amend tax return 2 56. Form to amend tax return 2 55. Form to amend tax return 3 54. Form to amend tax return 3 114 63. Form to amend tax return 0 62. Form to amend tax return 1 61. Form to amend tax return 1 60. Form to amend tax return 1 59. Form to amend tax return 1 58. Form to amend tax return 2 57. Form to amend tax return 2 56. Form to amend tax return 2 55. Form to amend tax return 3 54. Form to amend tax return 3 115+ 63. Form to amend tax return 0 62. Form to amend tax return 1 61. Form to amend tax return 1 60. Form to amend tax return 1 59. Form to amend tax return 1 58. Form to amend tax return 2 57. Form to amend tax return 2 56. Form to amend tax return 2 55. Form to amend tax return 3 54. Form to amend tax return 3 Table II (continued) (Joint Life and Last Survivor Expectancy)  (For Use by Owners Whose Spouses Are More Than 10 Years Younger and Are the Sole Beneficiaries of Their IRAs) Ages 30 31 32 33 34 35 36 37 38 39 30 60. Form to amend tax return 2 59. Form to amend tax return 7 59. Form to amend tax return 2 58. Form to amend tax return 8 58. Form to amend tax return 4 58. Form to amend tax return 0 57. Form to amend tax return 6 57. Form to amend tax return 3 57. Form to amend tax return 0 56. Form to amend tax return 7 31 59. Form to amend tax return 7 59. Form to amend tax return 2 58. Form to amend tax return 7 58. Form to amend tax return 2 57. Form to amend tax return 8 57. Form to amend tax return 4 57. Form to amend tax return 0 56. Form to amend tax return 6 56. Form to amend tax return 3 56. Form to amend tax return 0 32 59. Form to amend tax return 2 58. Form to amend tax return 7 58. Form to amend tax return 2 57. Form to amend tax return 7 57. Form to amend tax return 2 56. Form to amend tax return 8 56. Form to amend tax return 4 56. Form to amend tax return 0 55. Form to amend tax return 6 55. Form to amend tax return 3 33 58. Form to amend tax return 8 58. Form to amend tax return 2 57. Form to amend tax return 7 57. Form to amend tax return 2 56. Form to amend tax return 7 56. Form to amend tax return 2 55. Form to amend tax return 8 55. Form to amend tax return 4 55. Form to amend tax return 0 54. Form to amend tax return 7 34 58. Form to amend tax return 4 57. Form to amend tax return 8 57. Form to amend tax return 2 56. Form to amend tax return 7 56. Form to amend tax return 2 55. Form to amend tax return 7 55. Form to amend tax return 3 54. Form to amend tax return 8 54. Form to amend tax return 4 54. Form to amend tax return 0 35 58. Form to amend tax return 0 57. Form to amend tax return 4 56. Form to amend tax return 8 56. Form to amend tax return 2 55. Form to amend tax return 7 55. Form to amend tax return 2 54. Form to amend tax return 7 54. Form to amend tax return 3 53. Form to amend tax return 8 53. Form to amend tax return 4 36 57. Form to amend tax return 6 57. Form to amend tax return 0 56. Form to amend tax return 4 55. Form to amend tax return 8 55. Form to amend tax return 3 54. Form to amend tax return 7 54. Form to amend tax return 2 53. Form to amend tax return 7 53. Form to amend tax return 3 52. Form to amend tax return 8 37 57. Form to amend tax return 3 56. Form to amend tax return 6 56. Form to amend tax return 0 55. Form to amend tax return 4 54. Form to amend tax return 8 54. Form to amend tax return 3 53. Form to amend tax return 7 53. Form to amend tax return 2 52. Form to amend tax return 7 52. Form to amend tax return 3 38 57. Form to amend tax return 0 56. Form to amend tax return 3 55. Form to amend tax return 6 55. Form to amend tax return 0 54. Form to amend tax return 4 53. Form to amend tax return 8 53. Form to amend tax return 3 52. Form to amend tax return 7 52. Form to amend tax return 2 51. Form to amend tax return 7 39 56. Form to amend tax return 7 56. Form to amend tax return 0 55. Form to amend tax return 3 54. Form to amend tax return 7 54. Form to amend tax return 0 53. Form to amend tax return 4 52. Form to amend tax return 8 52. Form to amend tax return 3 51. Form to amend tax return 7 51. Form to amend tax return 2 40 56. Form to amend tax return 4 55. Form to amend tax return 7 55. Form to amend tax return 0 54. Form to amend tax return 3 53. Form to amend tax return 7 53. Form to amend tax return 0 52. Form to amend tax return 4 51. Form to amend tax return 8 51. Form to amend tax return 3 50. Form to amend tax return 8 41 56. Form to amend tax return 1 55. Form to amend tax return 4 54. Form to amend tax return 7 54. Form to amend tax return 0 53. Form to amend tax return 3 52. Form to amend tax return 7 52. Form to amend tax return 0 51. Form to amend tax return 4 50. Form to amend tax return 9 50. Form to amend tax return 3 42 55. Form to amend tax return 9 55. Form to amend tax return 2 54. Form to amend tax return 4 53. Form to amend tax return 7 53. Form to amend tax return 0 52. Form to amend tax return 3 51. Form to amend tax return 7 51. Form to amend tax return 1 50. Form to amend tax return 4 49. Form to amend tax return 9 43 55. Form to amend tax return 7 54. Form to amend tax return 9 54. Form to amend tax return 2 53. Form to amend tax return 4 52. Form to amend tax return 7 52. Form to amend tax return 0 51. Form to amend tax return 3 50. Form to amend tax return 7 50. Form to amend tax return 1 49. Form to amend tax return 5 44 55. Form to amend tax return 5 54. Form to amend tax return 7 53. Form to amend tax return 9 53. Form to amend tax return 2 52. Form to amend tax return 4 51. Form to amend tax return 7 51. Form to amend tax return 0 50. Form to amend tax return 4 49. Form to amend tax return 7 49. Form to amend tax return 1 45 55. Form to amend tax return 3 54. Form to amend tax return 5 53. Form to amend tax return 7 52. Form to amend tax return 9 52. Form to amend tax return 2 51. Form to amend tax return 5 50. Form to amend tax return 7 50. Form to amend tax return 0 49. Form to amend tax return 4 48. Form to amend tax return 7 46 55. Form to amend tax return 1 54. Form to amend tax return 3 53. Form to amend tax return 5 52. Form to amend tax return 7 52. Form to amend tax return 0 51. Form to amend tax return 2 50. Form to amend tax return 5 49. Form to amend tax return 8 49. Form to amend tax return 1 48. Form to amend tax return 4 47 55. Form to amend tax return 0 54. Form to amend tax return 1 53. Form to amend tax return 3 52. Form to amend tax return 5 51. Form to amend tax return 7 51. Form to amend tax return 0 50. Form to amend tax return 2 49. Form to amend tax return 5 48. Form to amend tax return 8 48. Form to amend tax return 1 48 54. Form to amend tax return 8 54. Form to amend tax return 0 53. Form to amend tax return 2 52. Form to amend tax return 3 51. Form to amend tax return 5 50. Form to amend tax return 8 50. Form to amend tax return 0 49. Form to amend tax return 2 48. Form to amend tax return 5 47. Form to amend tax return 8 Appendix C. Form to amend tax return (Continued) Table II (continued) (Joint Life and Last Survivor Expectancy)  (For Use by Owners Whose Spouses Are More Than 10 Years Younger and Are the Sole Beneficiaries of Their IRAs) Ages 30 31 32 33 34 35 36 37 38 39 49 54. Form to amend tax return 7 53. Form to amend tax return 8 53. Form to amend tax return 0 52. Form to amend tax return 2 51. Form to amend tax return 4 50. Form to amend tax return 6 49. Form to amend tax return 8 49. Form to amend tax return 0 48. Form to amend tax return 2 47. Form to amend tax return 5 50 54. Form to amend tax return 6 53. Form to amend tax return 7 52. Form to amend tax return 9 52. Form to amend tax return 0 51. Form to amend tax return 2 50. Form to amend tax return 4 49. Form to amend tax return 6 48. Form to amend tax return 8 48. Form to amend tax return 0 47. Form to amend tax return 3 51 54. Form to amend tax return 5 53. Form to amend tax return 6 52. Form to amend tax return 7 51. Form to amend tax return 9 51. Form to amend tax return 0 50. Form to amend tax return 2 49. Form to amend tax return 4 48. Form to amend tax return 6 47. Form to amend tax return 8 47. Form to amend tax return 0 52 54. Form to amend tax return 4 53. Form to amend tax return 5 52. Form to amend tax return 6 51. Form to amend tax return 7 50. Form to amend tax return 9 50. Form to amend tax return 0 49. Form to amend tax return 2 48. Form to amend tax return 4 47. Form to amend tax return 6 46. Form to amend tax return 8 53 54. Form to amend tax return 3 53. Form to amend tax return 4 52. Form to amend tax return 5 51. Form to amend tax return 6 50. Form to amend tax return 8 49. Form to amend tax return 9 49. Form to amend tax return 1 48. Form to amend tax return 2 47. Form to amend tax return 4 46. Form to amend tax return 6 54 54. Form to amend tax return 2 53. Form to amend tax return 3 52. Form to amend tax return 4 51. Form to amend tax return 5 50. Form to amend tax return 6 49. Form to amend tax return 8 48. Form to amend tax return 9 48. Form to amend tax return 1 47. Form to amend tax return 2 46. Form to amend tax return 4 55 54. Form to amend tax return 1 53. Form to amend tax return 2 52. Form to amend tax return 3 51. Form to amend tax return 4 50. Form to amend tax return 5 49. Form to amend tax return 7 48. Form to amend tax return 8 47. Form to amend tax return 9 47. Form to amend tax return 1 46. Form to amend tax return 3 56 54. Form to amend tax return 0 53. Form to amend tax return 1 52. Form to amend tax return 2 51. Form to amend tax return 3 50. Form to amend tax return 4 49. Form to amend tax return 5 48. Form to amend tax return 7 47. Form to amend tax return 8 47. Form to amend tax return 0 46. Form to amend tax return 1 57 54. Form to amend tax return 0 53. Form to amend tax return 0 52. Form to amend tax return 1 51. Form to amend tax return 2 50. Form to amend tax return 3 49. Form to amend tax return 4 48. Form to amend tax return 6 47. Form to amend tax return 7 46. Form to amend tax return 8 46. Form to amend tax return 0 58 53. Form to amend tax return 9 53. Form to amend tax return 0 52. Form to amend tax return 1 51. Form to amend tax return 2 50. Form to amend tax return 3 49. Form to amend tax return 4 48. Form to amend tax return 5 47. Form to amend tax return 6 46. Form to amend tax return 7 45. Form to amend tax return 8 59 53. Form to amend tax return 8 52. Form to amend tax return 9 52. Form to amend tax return 0 51. Form to amend tax return 1 50. Form to amend tax return 2 49. Form to amend tax return 3 48. Form to amend tax return 4 47. Form to amend tax return 5 46. Form to amend tax return 6 45. Form to amend tax return 7 60 53. Form to amend tax return 8 52. Form to amend tax return 9 51. Form to amend tax return 9 51. Form to amend tax return 0 50. Form to amend tax return 1 49. Form to amend tax return 2 48. Form to amend tax return 3 47. Form to amend tax return 4 46. Form to amend tax return 5 45. Form to amend tax return 6 61 53. Form to amend tax return 8 52. Form to amend tax return 8 51. Form to amend tax return 9 51. Form to amend tax return 0 50. Form to amend tax return 0 49. Form to amend tax return 1 48. Form to amend tax return 2 47. Form to amend tax return 3 46. Form to amend tax return 4 45. Form to amend tax return 5 62 53. Form to amend tax return 7 52. Form to amend tax return 8 51. Form to amend tax return 8 50. Form to amend tax return 9 50. Form to amend tax return 0 49. Form to amend tax return 1 48. Form to amend tax return 1 47. Form to amend tax return 2 46. Form to amend tax return 3 45. Form to amend tax return 4 63 53. Form to amend tax return 7 52. Form to amend tax return 7 51. Form to amend tax return 8 50. Form to amend tax return 9 49. Form to amend tax return 9 49. Form to amend tax return 0 48. Form to amend tax return 1 47. Form to amend tax return 2 46. Form to amend tax return 3 45. Form to amend tax return 3 64 53. Form to amend tax return 6 52. Form to amend tax return 7 51. Form to amend tax return 8 50. Form to amend tax return 8 49. Form to amend tax return 9 48. Form to amend tax return 9 48. Form to amend tax return 0 47. Form to amend tax return 1 46. Form to amend tax return 2 45. Form to amend tax return 3 65 53. Form to amend tax return 6 52. Form to amend tax return 7 51. Form to amend tax return 7 50. Form to amend tax return 8 49. Form to amend tax return 8 48. Form to amend tax return 9 48. Form to amend tax return 0 47. Form to amend tax return 0 46. Form to amend tax return 1 45. Form to amend tax return 2 66 53. Form to amend tax return 6 52. Form to amend tax return 6 51. Form to amend tax return 7 50. Form to amend tax return 7 49. Form to amend tax return 8 48. Form to amend tax return 9 47. Form to amend tax return 9 47. Form to amend tax return 0 46. Form to amend tax return 1 45. Form to amend tax return 1 67 53. Form to amend tax return 6 52. Form to amend tax return 6 51. Form to amend tax return 7 50. Form to amend tax return 7 49. Form to amend tax return 8 48. Form to amend tax return 8 47. Form to amend tax return 9 46. Form to amend tax return 9 46. Form to amend tax return 0 45. Form to amend tax return 1 68 53. Form to amend tax return 5 52. Form to amend tax return 6 51. Form to amend tax return 6 50. Form to amend tax return 7 49. Form to amend tax return 7 48. Form to amend tax return 8 47. Form to amend tax return 8 46. Form to amend tax return 9 46. Form to amend tax return 0 45. Form to amend tax return 0 69 53. Form to amend tax return 5 52. Form to amend tax return 6 51. Form to amend tax return 6 50. Form to amend tax return 6 49. Form to amend tax return 7 48. Form to amend tax return 7 47. Form to amend tax return 8 46. Form to amend tax return 9 45. Form to amend tax return 9 45. Form to amend tax return 0 70 53. Form to amend tax return 5 52. Form to amend tax return 5 51. Form to amend tax return 6 50. Form to amend tax return 6 49. Form to amend tax return 7 48. Form to amend tax return 7 47. Form to amend tax return 8 46. Form to amend tax return 8 45. Form to amend tax return 9 44. Form to amend tax return 9 71 53. Form to amend tax return 5 52. Form to amend tax return 5 51. Form to amend tax return 6 50. Form to amend tax return 6 49. Form to amend tax return 6 48. Form to amend tax return 7 47. Form to amend tax return 7 46. Form to amend tax return 8 45. Form to amend tax return 9 44. Form to amend tax return 9 72 53. Form to amend tax return 5 52. Form to amend tax return 5 51. Form to amend tax return 5 50. Form to amend tax return 6 49. Form to amend tax return 6 48. Form to amend tax return 7 47. Form to amend tax return 7 46. Form to amend tax return 8 45. Form to amend tax return 8 44. Form to amend tax return 9 73 53. Form to amend tax return 4 52. Form to amend tax return 5 51. Form to amend tax return 5 50. Form to amend tax return 6 49. Form to amend tax return 6 48. Form to amend tax return 6 47. Form to amend tax return 7 46. Form to amend tax return 7 45. Form to amend tax return 8 44. Form to amend tax return 8 74 53. Form to amend tax return 4 52. Form to amend tax return 5 51. Form to amend tax return 5 50. Form to amend tax return 5 49. Form to amend tax return 6 48. Form to amend tax return 6 47. Form to amend tax return 7 46. Form to amend tax return 7 45. Form to amend tax return 8 44. Form to amend tax return 8 75 53. Form to amend tax return 4 52. Form to amend tax return 5 51. Form to amend tax return 5 50. Form to amend tax return 5 49. Form to amend tax return 6 48. Form to amend tax return 6 47. Form to amend tax return 7 46. Form to amend tax return 7 45. Form to amend tax return 7 44. Form to amend tax return 8 76 53. Form to amend tax return 4 52. Form to amend tax return 4 51. Form to amend tax return 5 50. Form to amend tax return 5 49. Form to amend tax return 6 48. Form to amend tax return 6 47. Form to amend tax return 6 46. Form to amend tax return 7 45. Form to amend tax return 7 44. Form to amend tax return 8 77 53. Form to amend tax return 4 52. Form to amend tax return 4 51. Form to amend tax return 5 50. Form to amend tax return 5 49. Form to amend tax return 5 48. Form to amend tax return 6 47. Form to amend tax return 6 46. Form to amend tax return 7 45. Form to amend tax return 7 44. Form to amend tax return 8 78 53. Form to amend tax return 4 52. Form to amend tax return 4 51. Form to amend tax return 5 50. Form to amend tax return 5 49. Form to amend tax return 5 48. Form to amend tax return 6 47. Form to amend tax return 6 46. Form to amend tax return 6 45. Form to amend tax return 7 44. Form to amend tax return 7 79 53. Form to amend tax return 4 52. Form to amend tax return 4 51. Form to amend tax return 5 50. Form to amend tax return 5 49. Form to amend tax return 5 48. Form to amend tax return 6 47. Form to amend tax return 6 46. Form to amend tax return 6 45. Form to amend tax return 7 44. Form to amend tax return 7 80 53. Form to amend tax return 4 52. Form to amend tax return 4 51. Form to amend tax return 4 50. Form to amend tax return 5 49. Form to amend tax return 5 48. Form to amend tax return 5 47. Form to amend tax return 6 46. Form to amend tax return 6 45. Form to amend tax return 7 44. Form to amend tax return 7 81 53. Form to amend tax return 4 52. Form to amend tax return 4 51. Form to amend tax return 4 50. Form to amend tax return 5 49. Form to amend tax return 5 48. Form to amend tax return 5 47. Form to amend tax return 6 46. Form to amend tax return 6 45. Form to amend tax return 7 44. Form to amend tax return 7 82 53. Form to amend tax return 4 52. Form to amend tax return 4 51. Form to amend tax return 4 50. Form to amend tax return 5 49. Form to amend tax return 5 48. Form to amend tax return 5 47. Form to amend tax return 6 46. Form to amend tax return 6 45. Form to amend tax return 6 44. Form to amend tax return 7 83 53. Form to amend tax return 4 52. Form to amend tax return 4 51. Form to amend tax return 4 50. Form to amend tax return 5 49. Form to amend tax return 5 48. Form to amend tax return 5 47. Form to amend tax return 6 46. Form to amend tax return 6 45. Form to amend tax return 6 44. Form to amend tax return 7 84 53. Form to amend tax return 4 52. Form to amend tax return 4 51. Form to amend tax return 4 50. Form to amend tax return 5 49. Form to amend tax return 5 48. Form to amend tax return 5 47. Form to amend tax return 6 46. Form to amend tax return 6 45. Form to amend tax return 6 44. Form to amend tax return 7 85 53. Form to amend tax return 3 52. Form to amend tax return 4 51. Form to amend tax return 4 50. Form to amend tax return 4 49. Form to amend tax return 5 48. Form to amend tax return 5 47. Form to amend tax return 5 46. Form to amend tax return 6 45. Form to amend tax return 6 44. Form to amend tax return 7 86 53. Form to amend tax return 3 52. Form to amend tax return 4 51. Form to amend tax return 4 50. Form to amend tax return 4 49. Form to amend tax return 5 48. Form to amend tax return 5 47. Form to amend tax return 5 46. Form to amend tax return 6 45. Form to amend tax return 6 44. Form to amend tax return 6 87 53. Form to amend tax return 3 52. Form to amend tax return 4 51. Form to amend tax return 4 50. Form to amend tax return 4 49. Form to amend tax return 5 48. Form to amend tax return 5 47. Form to amend tax return 5 46. Form to amend tax return 6 45. Form to amend tax return 6 44. Form to amend tax return 6 88 53. Form to amend tax return 3 52. Form to amend tax return 4 51. Form to amend tax return 4 50. Form to amend tax return 4 49. Form to amend tax return 5 48. Form to amend tax return 5 47. Form to amend tax return 5 46. Form to amend tax return 6 45. Form to amend tax return 6 44. Form to amend tax return 6 Appendix C. Form to amend tax return (Continued) Table II (continued) (Joint Life and Last Survivor Expectancy)  (For Use by Owners Whose Spouses Are More Than 10 Years Younger and Are the Sole Beneficiaries of Their IRAs) Ages 30 31 32 33 34 35 36 37 38 39 89 53. Form to amend tax return 3 52. Form to amend tax return 4 51. Form to amend tax return 4 50. Form to amend tax return 4 49. Form to amend tax return 5 48. Form to amend tax return 5 47. Form to amend tax return 5 46. Form to amend tax return 6 45. Form to amend tax return 6 44. Form to amend tax return 6 90 53. Form to amend tax return 3 52. Form to amend tax return 4 51. Form to amend tax return 4 50. Form to amend tax return 4 49. Form to amend tax return 5 48. Form to amend tax return 5 47. Form to amend tax return 5 46. Form to amend tax return 6 45. Form to amend tax return 6 44. Form to amend tax return 6 91 53. Form to amend tax return 3 52. Form to amend tax return 4 51. Form to amend tax return 4 50. Form to amend tax return 4 49. Form to amend tax return 5 48. Form to amend tax return 5 47. Form to amend tax return 5 46. Form to amend tax return 6 45. Form to amend tax return 6 44. Form to amend tax return 6 92 53. Form to amend tax return 3 52. Form to amend tax return 4 51. Form to amend tax return 4 50. Form to amend tax return 4 49. Form to amend tax return 5 48. Form to amend tax return 5 47. Form to amend tax return 5 46. Form to amend tax return 6 45. Form to amend tax return 6 44. Form to amend tax return 6 93 53. Form to amend tax return 3 52. Form to amend tax return 4 51. Form to amend tax return 4 50. Form to amend tax return 4 49. Form to amend tax return 5 48. Form to amend tax return 5 47. Form to amend tax return 5 46. Form to amend tax return 6 45. Form to amend tax return 6 44. Form to amend tax return 6 94 53. Form to amend tax return 3 52. Form to amend tax return 4 51. Form to amend tax return 4 50. Form to amend tax return 4 49. Form to amend tax return 5 48. Form to amend tax return 5 47. Form to amend tax return 5 46. Form to amend tax return 6 45. Form to amend tax return 6 44. Form to amend tax return 6 95 53. Form to amend tax return 3 52. Form to amend tax return 4 51. Form to amend tax return 4 50. Form to amend tax return 4 49. Form to amend tax return 5 48. Form to amend tax return 5 47. Form to amend tax return 5 46. Form to amend tax return 5 45. Form to amend tax return 6 44. Form to amend tax return 6 96 53. Form to amend tax return 3 52. Form to amend tax return 4 51. Form to amend tax return 4 50. Form to amend tax return 4 49. Form to amend tax return 5 48. Form to amend tax return 5 47. Form to amend tax return 5 46. Form to amend tax return 5 45. Form to amend tax return 6 44. Form to amend tax return 6 97 53. Form to amend tax return 3 52. Form to amend tax return 4 51. Form to amend tax return 4 50. Form to amend tax return 4 49. Form to amend tax return 5 48. Form to amend tax return 5 47. Form to amend tax return 5 46. Form to amend tax return 5 45. Form to amend tax return 6 44. Form to amend tax return 6 98 53. Form to amend tax return 3 52. Form to amend tax return 4 51. Form to amend tax return 4 50. Form to amend tax return 4 49. Form to amend tax return 5 48. Form to amend tax return 5 47. Form to amend tax return 5 46. Form to amend tax return 5 45. Form to amend tax return 6 44. Form to amend tax return 6 99 53. Form to amend tax return 3 52. Form to amend tax return 4 51. Form to amend tax return 4 50. Form to amend tax return 4 49. Form to amend tax return 5 48. Form to amend tax return 5 47. Form to amend tax return 5 46. Form to amend tax return 5 45. Form to amend tax return 6 44. Form to amend tax return 6 100 53. Form to amend tax return 3 52. Form to amend tax return 4 51. Form to amend tax return 4 50. Form to amend tax return 4 49. Form to amend tax return 5 48. Form to amend tax return 5 47. Form to amend tax return 5 46. Form to amend tax return 5 45. Form to amend tax return 6 44. Form to amend tax return 6 101 53. Form to amend tax return 3 52. Form to amend tax return 4 51. Form to amend tax return 4 50. Form to amend tax return 4 49. Form to amend tax return 5 48. Form to amend tax return 5 47. Form to amend tax return 5 46. Form to amend tax return 5 45. Form to amend tax return 6 44. Form to amend tax return 6 102 53. Form to amend tax return 3 52. Form to amend tax return 4 51. Form to amend tax return 4 50. Form to amend tax return 4 49. Form to amend tax return 5 48. Form to amend tax return 5 47. Form to amend tax return 5 46. Form to amend tax return 5 45. Form to amend tax return 6 44. Form to amend tax return 6 103 53. Form to amend tax return 3 52. Form to amend tax return 4 51. Form to amend tax return 4 50. Form to amend tax return 4 49. Form to amend tax return 5 48. Form to amend tax return 5 47. Form to amend tax return 5 46. Form to amend tax return 5 45. Form to amend tax return 6 44. Form to amend tax return 6 104 53. Form to amend tax return 3 52. Form to amend tax return 4 51. Form to amend tax return 4 50. Form to amend tax return 4 49. Form to amend tax return 5 48. Form to amend tax return 5 47. Form to amend tax return 5 46. Form to amend tax return 5 45. Form to amend tax return 6 44. Form to amend tax return 6 105 53. Form to amend tax return 3 52. Form to amend tax return 4 51. Form to amend tax return 4 50. Form to amend tax return 4 49. Form to amend tax return 4 48. Form to amend tax return 5 47. Form to amend tax return 5 46. Form to amend tax return 5 45. Form to amend tax return 6 44. Form to amend tax return 6 106 53. Form to amend tax return 3 52. Form to amend tax return 4 51. Form to amend tax return 4 50. Form to amend tax return 4 49. Form to amend tax return 4 48. Form to amend tax return 5 47. Form to amend tax return 5 46. Form to amend tax return 5 45. Form to amend tax return 6 44. Form to amend tax return 6 107 53. Form to amend tax return 3 52. Form to amend tax return 4 51. Form to amend tax return 4 50. Form to amend tax return 4 49. Form to amend tax return 4 48. Form to amend tax return 5 47. Form to amend tax return 5 46. Form to amend tax return 5 45. Form to amend tax return 6 44. Form to amend tax return 6 108 53. Form to amend tax return 3 52. Form to amend tax return 4 51. Form to amend tax return 4 50. Form to amend tax return 4 49. Form to amend tax return 4 48. Form to amend tax return 5 47. Form to amend tax return 5 46. Form to amend tax return 5 45. Form to amend tax return 6 44. Form to amend tax return 6 109 53. Form to amend tax return 3 52. Form to amend tax return 4 51. Form to amend tax return 4 50. Form to amend tax return 4 49. Form to amend tax return 4 48. Form to amend tax return 5 47. Form to amend tax return 5 46. Form to amend tax return 5 45. Form to amend tax return 6 44. Form to amend tax return 6 110 53. Form to amend tax return 3 52. Form to amend tax return 4 51. Form to amend tax return 4 50. Form to amend tax return 4 49. Form to amend tax return 4 48. Form to amend tax return 5 47. Form to amend tax return 5 46. Form to amend tax return 5 45. Form to amend tax return 6 44. Form to amend tax return 6 111 53. Form to amend tax return 3 52. Form to amend tax return 4 51. Form to amend tax return 4 50. Form to amend tax return 4 49. Form to amend tax return 4 48. Form to amend tax return 5 47. Form to amend tax return 5 46. Form to amend tax return 5 45. Form to amend tax return 6 44. Form to amend tax return 6 112 53. Form to amend tax return 3 52. Form to amend tax return 4 51. Form to amend tax return 4 50. Form to amend tax return 4 49. Form to amend tax return 4 48. Form to amend tax return 5 47. Form to amend tax return 5 46. Form to amend tax return 5 45. Form to amend tax return 6 44. Form to amend tax return 6 113 53. Form to amend tax return 3 52. Form to amend tax return 4 51. Form to amend tax return 4 50. Form to amend tax return 4 49. Form to amend tax return 4 48. Form to amend tax return 5 47. Form to amend tax return 5 46. Form to amend tax return 5 45. Form to amend tax return 6 44. Form to amend tax return 6 114 53. Form to amend tax return 3 52. Form to amend tax return 4 51. Form to amend tax return 4 50. Form to amend tax return 4 49. Form to amend tax return 4 48. Form to amend tax return 5 47. Form to amend tax return 5 46. Form to amend tax return 5 45. Form to amend tax return 6 44. Form to amend tax return 6 115+ 53. Form to amend tax return 3 52. Form to amend tax return 4 51. Form to amend tax return 4 50. Form to amend tax return 4 49. Form to amend tax return 4 48. Form to amend tax return 5 47. Form to amend tax return 5 46. Form to amend tax return 5 45. Form to amend tax return 6 44. Form to amend tax return 6 Table II (continued) (Joint Life and Last Survivor Expectancy)  (For Use by Owners Whose Spouses Are More Than 10 Years Younger and Are the Sole Beneficiaries of Their IRAs) Ages 40 41 42 43 44 45 46 47 48 49 40 50. Form to amend tax return 2 49. Form to amend tax return 8 49. Form to amend tax return 3 48. Form to amend tax return 9 48. Form to amend tax return 5 48. Form to amend tax return 1 47. Form to amend tax return 7 47. Form to amend tax return 4 47. Form to amend tax return 1 46. Form to amend tax return 8 41 49. Form to amend tax return 8 49. Form to amend tax return 3 48. Form to amend tax return 8 48. Form to amend tax return 3 47. Form to amend tax return 9 47. Form to amend tax return 5 47. Form to amend tax return 1 46. Form to amend tax return 7 46. Form to amend tax return 4 46. Form to amend tax return 1 42 49. Form to amend tax return 3 48. Form to amend tax return 8 48. Form to amend tax return 3 47. Form to amend tax return 8 47. Form to amend tax return 3 46. Form to amend tax return 9 46. Form to amend tax return 5 46. Form to amend tax return 1 45. Form to amend tax return 8 45. Form to amend tax return 4 43 48. Form to amend tax return 9 48. Form to amend tax return 3 47. Form to amend tax return 8 47. Form to amend tax return 3 46. Form to amend tax return 8 46. Form to amend tax return 3 45. Form to amend tax return 9 45. Form to amend tax return 5 45. Form to amend tax return 1 44. Form to amend tax return 8 44 48. Form to amend tax return 5 47. Form to amend tax return 9 47. Form to amend tax return 3 46. Form to amend tax return 8 46. Form to amend tax return 3 45. Form to amend tax return 8 45. Form to amend tax return 4 44. Form to amend tax return 9 44. Form to amend tax return 5 44. Form to amend tax return 2 45 48. Form to amend tax return 1 47. Form to amend tax return 5 46. Form to amend tax return 9 46. Form to amend tax return 3 45. Form to amend tax return 8 45. Form to amend tax return 3 44. Form to amend tax return 8 44. Form to amend tax return 4 44. Form to amend tax return 0 43. Form to amend tax return 6 46 47. Form to amend tax return 7 47. Form to amend tax return 1 46. Form to amend tax return 5 45. Form to amend tax return 9 45. Form to amend tax return 4 44. Form to amend tax return 8 44. Form to amend tax return 3 43. Form to amend tax return 9 43. Form to amend tax return 4 43. Form to amend tax return 0 47 47. Form to amend tax return 4 46. Form to amend tax return 7 46. Form to amend tax return 1 45. Form to amend tax return 5 44. Form to amend tax return 9 44. Form to amend tax return 4 43. Form to amend tax return 9 43. Form to amend tax return 4 42. Form to amend tax return 9 42. Form to amend tax return 4 Appendix C. Form to amend tax return (Continued) Table II (continued) (Joint Life and Last Survivor Expectancy)  (For Use by Owners Whose Spouses Are More Than 10 Years Younger and Are the Sole Beneficiaries of Their IRAs) Ages 40 41 42 43 44 45 46 47 48 49 48 47. Form to amend tax return 1 46. Form to amend tax return 4 45. Form to amend tax return 8 45. Form to amend tax return 1 44. Form to amend tax return 5 44. Form to amend tax return 0 43. Form to amend tax return 4 42. Form to amend tax return 9 42. Form to amend tax return 4 41. Form to amend tax return 9 49 46. Form to amend tax return 8 46. Form to amend tax return 1 45. Form to amend tax return 4 44. Form to amend tax return 8 44. Form to amend tax return 2 43. Form to amend tax return 6 43. Form to amend tax return 0 42. Form to amend tax return 4 41. Form to amend tax return 9 41. Form to amend tax return 4 50 46. Form to amend tax return 5 45. Form to amend tax return 8 45. Form to amend tax return 1 44. Form to amend tax return 4 43. Form to amend tax return 8 43. Form to amend tax return 2 42. Form to amend tax return 6 42. Form to amend tax return 0 41. Form to amend tax return 5 40. Form to amend tax return 9 51 46. Form to amend tax return 3 45. Form to amend tax return 5 44. Form to amend tax return 8 44. Form to amend tax return 1 43. Form to amend tax return 5 42. Form to amend tax return 8 42. Form to amend tax return 2 41. Form to amend tax return 6 41. Form to amend tax return 0 40. Form to amend tax return 5 52 46. Form to amend tax return 0 45. Form to amend tax return 3 44. Form to amend tax return 6 43. Form to amend tax return 8 43. Form to amend tax return 2 42. Form to amend tax return 5 41. Form to amend tax return 8 41. Form to amend tax return 2 40. Form to amend tax return 6 40. Form to amend tax return 1 53 45. Form to amend tax return 8 45. Form to amend tax return 1 44. Form to amend tax return 3 43. Form to amend tax return 6 42. Form to amend tax return 9 42. Form to amend tax return 2 41. Form to amend tax return 5 40. Form to amend tax return 9 40. Form to amend tax return 3 39. Form to amend tax return 7 54 45. Form to amend tax return 6 44. Form to amend tax return 8 44. Form to amend tax return 1 43. Form to amend tax return 3 42. Form to amend tax return 6 41. Form to amend tax return 9 41. Form to amend tax return 2 40. Form to amend tax return 5 39. Form to amend tax return 9 39. Form to amend tax return 3 55 45. Form to amend tax return 5 44. Form to amend tax return 7 43. Form to amend tax return 9 43. Form to amend tax return 1 42. Form to amend tax return 4 41. Form to amend tax return 6 40. Form to amend tax return 9 40. Form to amend tax return 2 39. Form to amend tax return 6 38. Form to amend tax return 9 56 45. Form to amend tax return 3 44. Form to amend tax return 5 43. Form to amend tax return 7 42. Form to amend tax return 9 42. Form to amend tax return 1 41. Form to amend tax return 4 40. Form to amend tax return 7 40. Form to amend tax return 0 39. Form to amend tax return 3 38. Form to amend tax return 6 57 45. Form to amend tax return 1 44. Form to amend tax return 3 43. Form to amend tax return 5 42. Form to amend tax return 7 41. Form to amend tax return 9 41. Form to amend tax return 2 40. Form to amend tax return 4 39. Form to amend tax return 7 39. Form to amend tax return 0 38. Form to amend tax return 3 58 45. Form to amend tax return 0 44. Form to amend tax return 2 43. Form to amend tax return 3 42. Form to amend tax return 5 41. Form to amend tax return 7 40. Form to amend tax return 9 40. Form to amend tax return 2 39. Form to amend tax return 4 38. Form to amend tax return 7 38. Form to amend tax return 0 59 44. Form to amend tax return 9 44. Form to amend tax return 0 43. Form to amend tax return 2 42. Form to amend tax return 4 41. Form to amend tax return 5 40. Form to amend tax return 7 40. Form to amend tax return 0 39. Form to amend tax return 2 38. Form to amend tax return 5 37. Form to amend tax return 8 60 44. Form to amend tax return 7 43. Form to amend tax return 9 43. Form to amend tax return 0 42. Form to amend tax return 2 41. Form to amend tax return 4 40. Form to amend tax return 6 39. Form to amend tax return 8 39. Form to amend tax return 0 38. Form to amend tax return 2 37. Form to amend tax return 5 61 44. Form to amend tax return 6 43. Form to amend tax return 8 42. Form to amend tax return 9 42. Form to amend tax return 1 41. Form to amend tax return 2 40. Form to amend tax return 4 39. Form to amend tax return 6 38. Form to amend tax return 8 38. Form to amend tax return 0 37. Form to amend tax return 3 62 44. Form to amend tax return 5 43. Form to amend tax return 7 42. Form to amend tax return 8 41. Form to amend tax return 9 41. Form to amend tax return 1 40. Form to amend tax return 3 39. Form to amend tax return 4 38. Form to amend tax return 6 37. Form to amend tax return 8 37. Form to amend tax return 1 63 44. Form to amend tax return 5 43. Form to amend tax return 6 42. Form to amend tax return 7 41. Form to amend tax return 8 41. Form to amend tax return 0 40. Form to amend tax return 1 39. Form to amend tax return 3 38. Form to amend tax return 5 37. Form to amend tax return 7 36. Form to amend tax return 9 64 44. Form to amend tax return 4 43. Form to amend tax return 5 42. Form to amend tax return 6 41. Form to amend tax return 7 40. Form to amend tax return 8 40. Form to amend tax return 0 39. Form to amend tax return 2 38. Form to amend tax return 3 37. Form to amend tax return 5 36. Form to amend tax return 7 65 44. Form to amend tax return 3 43. Form to amend tax return 4 42. Form to amend tax return 5 41. Form to amend tax return 6 40. Form to amend tax return 7 39. Form to amend tax return 9 39. Form to amend tax return 0 38. Form to amend tax return 2 37. Form to amend tax return 4 36. Form to amend tax return 6 66 44. Form to amend tax return 2 43. Form to amend tax return 3 42. Form to amend tax return 4 41. Form to amend tax return 5 40. Form to amend tax return 6 39. Form to amend tax return 8 38. Form to amend tax return 9 38. Form to amend tax return 1 37. Form to amend tax return 2 36. Form to amend tax return 4 67 44. Form to amend tax return 2 43. Form to amend tax return 3 42. Form to amend tax return 3 41. Form to amend tax return 4 40. Form to amend tax return 6 39. Form to amend tax return 7 38. Form to amend tax return 8 38. Form to amend tax return 0 37. Form to amend tax return 1 36. Form to amend tax return 3 68 44. Form to amend tax return 1 43. Form to amend tax return 2 42. Form to amend tax return 3 41. Form to amend tax return 4 40. Form to amend tax return 5 39. Form to amend tax return 6 38. Form to amend tax return 7 37. Form to amend tax return 9 37. Form to amend tax return 0 36. Form to amend tax return 2 69 44. Form to amend tax return 1 43. Form to amend tax return 1 42. Form to amend tax return 2 41. Form to amend tax return 3 40. Form to amend tax return 4 39. Form to amend tax return 5 38. Form to amend tax return 6 37. Form to amend tax return 8 36. Form to amend tax return 9 36. Form to amend tax return 0 70 44. Form to amend tax return 0 43. Form to amend tax return 1 42. Form to amend tax return 2 41. Form to amend tax return 3 40. Form to amend tax return 3 39. Form to amend tax return 4 38. Form to amend tax return 6 37. Form to amend tax return 7 36. Form to amend tax return 8 35. Form to amend tax return 9 71 44. Form to amend tax return 0 43. Form to amend tax return 0 42. Form to amend tax return 1 41. Form to amend tax return 2 40. Form to amend tax return 3 39. Form to amend tax return 4 38. Form to amend tax return 5 37. Form to amend tax return 6 36. Form to amend tax return 7 35. Form to amend tax return 9 72 43. Form to amend tax return 9 43. Form to amend tax return 0 42. Form to amend tax return 1 41. Form to amend tax return 1 40. Form to amend tax return 2 39. Form to amend tax return 3 38. Form to amend tax return 4 37. Form to amend tax return 5 36. Form to amend tax return 6 35. Form to amend tax return 8 73 43. Form to amend tax return 9 43. Form to amend tax return 0 42. Form to amend tax return 0 41. Form to amend tax return 1 40. Form to amend tax return 2 39. Form to amend tax return 3 38. Form to amend tax return 4 37. Form to amend tax return 5 36. Form to amend tax return 6 35. Form to amend tax return 7 74 43. Form to amend tax return 9 42. Form to amend tax return 9 42. Form to amend tax return 0 41. Form to amend tax return 1 40. Form to amend tax return 1 39. Form to amend tax return 2 38. Form to amend tax return 3 37. Form to amend tax return 4 36. Form to amend tax return 5 35. Form to amend tax return 6 75 43. Form to amend tax return 8 42. Form to amend tax return 9 42. Form to amend tax return 0 41. Form to amend tax return 0 40. Form to amend tax return 1 39. Form to amend tax return 2 38. Form to amend tax return 3 37. Form to amend tax return 4 36. Form to amend tax return 5 35. Form to amend tax return 6 76 43. Form to amend tax return 8 42. Form to amend tax return 9 41. Form to amend tax return 9 41. Form to amend tax return 0 40. Form to amend tax return 1 39. Form to amend tax return 1 38. Form to amend tax return 2 37. Form to amend tax return 3 36. Form to amend tax return 4 35. Form to amend tax return 5 77 43. Form to amend tax return 8 42. Form to amend tax return 9 41. Form to amend tax return 9 41. Form to amend tax return 0 40. Form to amend tax return 0 39. Form to amend tax return 1 38. Form to amend tax return 2 37. Form to amend tax return 3 36. Form to amend tax return 4 35. Form to amend tax return 5 78 43. Form to amend tax return 8 42. Form to amend tax return 8 41. Form to amend tax return 9 40. Form to amend tax return 9 40. Form to amend tax return 0 39. Form to amend tax return 1 38. Form to amend tax return 2 37. Form to amend tax return 2 36. Form to amend tax return 3 35. Form to amend tax return 4 79 43. Form to amend tax return 8 42. Form to amend tax return 8 41. Form to amend tax return 9 40. Form to amend tax return 9 40. Form to amend tax return 0 39. Form to amend tax return 1 38. Form to amend tax return 1 37. Form to amend tax return 2 36. Form to amend tax return 3 35. Form to amend tax return 4 80 43. Form to amend tax return 7 42. Form to amend tax return 8 41. Form to amend tax return 8 40. Form to amend tax return 9 40. Form to amend tax return 0 39. Form to amend tax return 0 38. Form to amend tax return 1 37. Form to amend tax return 2 36. Form to amend tax return 3 35. Form to amend tax return 4 81 43. Form to amend tax return 7 42. Form to amend tax return 8 41. Form to amend tax return 8 40. Form to amend tax return 9 39. Form to amend tax return 9 39. Form to amend tax return 0 38. Form to amend tax return 1 37. Form to amend tax return 2 36. Form to amend tax return 2 35. Form to amend tax return 3 82 43. Form to amend tax return 7 42. Form to amend tax return 8 41. Form to amend tax return 8 40. Form to amend tax return 9 39. Form to amend tax return 9 39. Form to amend tax return 0 38. Form to amend tax return 1 37. Form to amend tax return 1 36. Form to amend tax return 2 35. Form to amend tax return 3 83 43. Form to amend tax return 7 42. Form to amend tax return 8 41. Form to amend tax return 8 40. Form to amend tax return 9 39. Form to amend tax return 9 39. Form to amend tax return 0 38. Form to amend tax return 0 37. Form to amend tax return 1 36. Form to amend tax return 2 35. Form to amend tax return 3 84 43. Form to amend tax return 7 42. Form to amend tax return 7 41. Form to amend tax return 8 40. Form to amend tax return 8 39. Form to amend tax return 9 39. Form to amend tax return 0 38. Form to amend tax return 0 37. Form to amend tax return 1 36. Form to amend tax return 2 35. Form to amend tax return 3 85 43. Form to amend tax return 7 42. Form to amend tax return 7 41. Form to amend tax return 8 40. Form to amend tax return 8 39. Form to amend tax return 9 38. Form to amend tax return 9 38. Form to amend tax return 0 37. Form to amend tax return 1 36. Form to amend tax return 2 35. Form to amend tax return 2 86 43. Form to amend tax return 7 42. Form to amend tax return 7 41. Form to amend tax return 8 40. Form to amend tax return 8 39. Form to amend tax return 9 38. Form to amend tax return 9 38. Form to amend tax return 0 37. Form to amend tax return 1 36. Form to amend tax return 1 35. Form to amend tax return 2 87 43. Form to amend tax return 7 42. Form to amend tax return 7 41. Form to amend tax return 8 40. Form to amend tax return 8 39. Form to amend tax return 9 38. Form to amend tax return 9 38. Form to amend tax return 0 37. Form to amend tax return 0 36. Form to amend tax return 1 35. Form to amend tax return 2 Appendix C. Form to amend tax return (Continued) Table II (continued) (Joint Life and Last Survivor Expectancy)  (For Use by Owners Whose Spouses Are More Than 10 Years Younger and Are the Sole Beneficiaries of Their IRAs) Ages 40 41 42 43 44 45 46 47 48 49 88 43. Form to amend tax return 7 42. Form to amend tax return 7 41. Form to amend tax return 8 40. Form to amend tax return 8 39. Form to amend tax return 9 38. Form to amend tax return 9 38. Form to amend tax return 0 37. Form to amend tax return 0 36. Form to amend tax return 1 35. Form to amend tax return 2 89 43. Form to amend tax return 7 42. Form to amend tax return 7 41. Form to amend tax return 7 40. Form to amend tax return 8 39. Form to amend tax return 8 38. Form to amend tax return 9 38. Form to amend tax return 0 37. Form to amend tax return 0 36. Form to amend tax return 1 35. Form to amend tax return 2 90 43. Form to amend tax return 7 42. Form to amend tax return 7 41. Form to amend tax return 7 40. Form to amend tax return 8 39. Form to amend tax return 8 38. Form to amend tax return 9 38. Form to amend tax return 0 37. Form to amend tax return 0 36. Form to amend tax return 1 35. Form to amend tax return 2 91 43. Form to amend tax return 7 42. Form to amend tax return 7 41. Form to amend tax return 7 40. Form to amend tax return 8 39. Form to amend tax return 8 38. Form to amend tax return 9 37. Form to amend tax return 9 37. Form to amend tax return 0 36. Form to amend tax return 1 35. Form to amend tax return 2 92 43. Form to amend tax return 7 42. Form to amend tax return 7 41. Form to amend tax return 7 40. Form to amend tax return 8 39. Form to amend tax return 8 38. Form to amend tax return 9 37. Form to amend tax return 9 37. Form to amend tax return 0 36. Form to amend tax return 1 35. Form to amend tax return 1 93 43. Form to amend tax return 7 42. Form to amend tax return 7 41. Form to amend tax return 7 40. Form to amend tax return 8 39. Form to amend tax return 8 38. Form to amend tax return 9 37. Form to amend tax return 9 37. Form to amend tax return 0 36. Form to amend tax return 1 35. Form to amend tax return 1 94 43. Form to amend tax return 7 42. Form to amend tax return 7 41. Form to amend tax return 7 40. Form to amend tax return 8 39. Form to amend tax return 8 38. Form to amend tax return 9 37. Form to amend tax return 9 37. Form to amend tax return 0 36. Form to amend tax return 1 35. Form to amend tax return 1 95 43. Form to amend tax return 6 42. Form to amend tax return 7 41. Form to amend tax return 7 40. Form to amend tax return 8 39. Form to amend tax return 8 38. Form to amend tax return 9 37. Form to amend tax return 9 37. Form to amend tax return 0 36. Form to amend tax return 1 35. Form to amend tax return 1 96 43. Form to amend tax return 6 42. Form to amend tax return 7 41. Form to amend tax return 7 40. Form to amend tax return 8 39. Form to amend tax return 8 38. Form to amend tax return 9 37. Form to amend tax return 9 37. Form to amend tax return 0 36. Form to amend tax return 1 35. Form to amend tax return 1 97 43. Form to amend tax return 6 42. Form to amend tax return 7 41. Form to amend tax return 7 40. Form to amend tax return 8 39. Form to amend tax return 8 38. Form to amend tax return 9 37. Form to amend tax return 9 37. Form to amend tax return 0 36. Form to amend tax return 1 35. Form to amend tax return 1 98 43. Form to amend tax return 6 42. Form to amend tax return 7 41. Form to amend tax return 7 40. Form to amend tax return 8 39. Form to amend tax return 8 38. Form to amend tax return 9 37. Form to amend tax return 9 37. Form to amend tax return 0 36. Form to amend tax return 0 35. Form to amend tax return 1 99 43. Form to amend tax return 6 42. Form to amend tax return 7 41. Form to amend tax return 7 40. Form to amend tax return 8 39. Form to amend tax return 8 38. Form to amend tax return 9 37. Form to amend tax return 9 37. Form to amend tax return 0 36. Form to amend tax return 0 35. Form to amend tax return 1 100 43. Form to amend tax return 6 42. Form to amend tax return 7 41. Form to amend tax return 7 40. Form to amend tax return 8 39. Form to amend tax return 8 38. Form to amend tax return 9 37. Form to amend tax return 9 37. Form to amend tax return 0 36. Form to amend tax return 0 35. Form to amend tax return 1 101 43. Form to amend tax return 6 42. Form to amend tax return 7 41. Form to amend tax return 7 40. Form to amend tax return 8 39. Form to amend tax return 8 38. Form to amend tax return 9 37. Form to amend tax return 9 37. Form to amend tax return 0 36. Form to amend tax return 0 35. Form to amend tax return 1 102 43. Form to amend tax return 6 42. Form to amend tax return 7 41. Form to amend tax return 7 40. Form to amend tax return 8 39. Form to amend tax return 8 38. Form to amend tax return 9 37. Form to amend tax return 9 37. Form to amend tax return 0 36. Form to amend tax return 0 35. Form to amend tax return 1 103 43. Form to amend tax return 6 42. Form to amend tax return 7 41. Form to amend tax return 7 40. Form to amend tax return 8 39. Form to amend tax return 8 38. Form to amend tax return 9 37. Form to amend tax return 9 37. Form to amend tax return 0 36. Form to amend tax return 0 35. Form to amend tax return 1 104 43. Form to amend tax return 6 42. Form to amend tax return 7 41. Form to amend tax return 7 40. Form to amend tax return 8 39. Form to amend tax return 8 38. Form to amend tax return 8 37. Form to amend tax return 9 37. Form to amend tax return 0 36. Form to amend tax return 0 35. Form to amend tax return 1 105 43. Form to amend tax return 6 42. Form to amend tax return 7 41. Form to amend tax return 7 40. Form to amend tax return 8 39. Form to amend tax return 8 38. Form to amend tax return 8 37. Form to amend tax return 9 37. Form to amend tax return 0 36. Form to amend tax return 0 35. Form to amend tax return 1 106 43. Form to amend tax return 6 42. Form to amend tax return 7 41. Form to amend tax return 7 40. Form to amend tax return 8 39. Form to amend tax return 8 38. Form to amend tax return 8 37. Form to amend tax return 9 37. Form to amend tax return 0 36. Form to amend tax return 0 35. Form to amend tax return 1 107 43. Form to amend tax return 6 42. Form to amend tax return 7 41. Form to amend tax return 7 40. Form to amend tax return 8 39. Form to amend tax return 8 38. Form to amend tax return 8 37. Form to amend tax return 9 37. Form to amend tax return 0 36. Form to amend tax return 0 35. Form to amend tax return 1 108 43. Form to amend tax return 6 42. Form to amend tax return 7 41. Form to amend tax return 7 40. Form to amend tax return 8 39. Form to amend tax return 8 38. Form to amend tax return 8 37. Form to amend tax return 9 37. Form to amend tax return 0 36. Form to amend tax return 0 35. Form to amend tax return 1 109 43. Form to amend tax return 6 42. Form to amend tax return 7 41. Form to amend tax return 7 40. Form to amend tax return 7 39. Form to amend tax return 8 38. Form to amend tax return 8 37. Form to amend tax return 9 37. Form to amend tax return 0 36. Form to amend tax return 0 35. Form to amend tax return 1 110 43. Form to amend tax return 6 42. Form to amend tax return 7 41. Form to amend tax return 7 40. Form to amend tax return 7 39. Form to amend tax return 8 38. Form to amend tax return 8 37. Form to amend tax return 9 37. Form to amend tax return 0 36. Form to amend tax return 0 35. Form to amend tax return 1 111 43. Form to amend tax return 6 42. Form to amend tax return 7 41. Form to amend tax return 7 40. Form to amend tax return 7 39. Form to amend tax return 8 38. Form to amend tax return 8 37. Form to amend tax return 9 37. Form to amend tax return 0 36. Form to amend tax return 0 35. Form to amend tax return 1 112 43. Form to amend tax return 6 42. Form to amend tax return 7 41. Form to amend tax return 7 40. Form to amend tax return 7 39. Form to amend tax return 8 38. Form to amend tax return 8 37. Form to amend tax return 9 37. Form to amend tax return 0 36. Form to amend tax return 0 35. Form to amend tax return 1 113 43. Form to amend tax return 6 42. Form to amend tax return 7 41. Form to amend tax return 7 40. Form to amend tax return 7 39. Form to amend tax return 8 38. Form to amend tax return 8 37. Form to amend tax return 9 37. Form to amend tax return 0 36. Form to amend tax return 0 35. Form to amend tax return 1 114 43. Form to amend tax return 6 42. Form to amend tax return 7 41. Form to amend tax return 7 40. Form to amend tax return 7 39. Form to amend tax return 8 38. Form to amend tax return 8 37. Form to amend tax return 9 37. Form to amend tax return 0 36. Form to amend tax return 0 35. Form to amend tax return 1 115+ 43. Form to amend tax return 6 42. Form to amend tax return 7 41. Form to amend tax return 7 40. Form to amend tax return 7 39. Form to amend tax return 8 38. Form to amend tax return 8 37. Form to amend tax return 9 37. Form to amend tax return 0 36. Form to amend tax return 0 35. Form to amend tax return 1 Table II (continued) (Joint Life and Last Survivor Expectancy)  (For Use by Owners Whose Spouses Are More Than 10 Years Younger and Are the Sole Beneficiaries of Their IRAs) Ages 50 51 52 53 54 55 56 57 58 59 50 40. Form to amend tax return 4 40. Form to amend tax return 0 39. Form to amend tax return 5 39. Form to amend tax return 1 38. Form to amend tax return 7 38. Form to amend tax return 3 38. Form to amend tax return 0 37. Form to amend tax return 6 37. Form to amend tax return 3 37. Form to amend tax return 1 51 40. Form to amend tax return 0 39. Form to amend tax return 5 39. Form to amend tax return 0 38. Form to amend tax return 5 38. Form to amend tax return 1 37. Form to amend tax return 7 37. Form to amend tax return 4 37. Form to amend tax return 0 36. Form to amend tax return 7 36. Form to amend tax return 4 52 39. Form to amend tax return 5 39. Form to amend tax return 0 38. Form to amend tax return 5 38. Form to amend tax return 0 37. Form to amend tax return 6 37. Form to amend tax return 2 36. Form to amend tax return 8 36. Form to amend tax return 4 36. Form to amend tax return 0 35. Form to amend tax return 7 53 39. Form to amend tax return 1 38. Form to amend tax return 5 38. Form to amend tax return 0 37. Form to amend tax return 5 37. Form to amend tax return 1 36. Form to amend tax return 6 36. Form to amend tax return 2 35. Form to amend tax return 8 35. Form to amend tax return 4 35. Form to amend tax return 1 54 38. Form to amend tax return 7 38. Form to amend tax return 1 37. Form to amend tax return 6 37. Form to amend tax return 1 36. Form to amend tax return 6 36. Form to amend tax return 1 35. Form to amend tax return 7 35. Form to amend tax return 2 34. Form to amend tax return 8 34. Form to amend tax return 5 55 38. Form to amend tax return 3 37. Form to amend tax return 7 37. Form to amend tax return 2 36. Form to amend tax return 6 36. Form to amend tax return 1 35. Form to amend tax return 6 35. Form to amend tax return 1 34. Form to amend tax return 7 34. Form to amend tax return 3 33. Form to amend tax return 9 56 38. Form to amend tax return 0 37. Form to amend tax return 4 36. Form to amend tax return 8 36. Form to amend tax return 2 35. Form to amend tax return 7 35. Form to amend tax return 1 34. Form to amend tax return 7 34. Form to amend tax return 2 33. Form to amend tax return 7 33. Form to amend tax return 3 Appendix C. Form to amend tax return (Continued) Table II (continued) (Joint Life and Last Survivor Expectancy)  (For Use by Owners Whose Spouses Are More Than 10 Years Younger and Are the Sole Beneficiaries of Their IRAs) Ages 50 51 52 53 54 55 56 57 58 59 57 37. Form to amend tax return 6 37. Form to amend tax return 0 36. Form to amend tax return 4 35. Form to amend tax return 8 35. Form to amend tax return 2 34. Form to amend tax return 7 34. Form to amend tax return 2 33. Form to amend tax return 7 33. Form to amend tax return 2 32. Form to amend tax return 8 58 37. Form to amend tax return 3 36. Form to amend tax return 7 36. Form to amend tax return 0 35. Form to amend tax return 4 34. Form to amend tax return 8 34. Form to amend tax return 3 33. Form to amend tax return 7 33. Form to amend tax return 2 32. Form to amend tax return 8 32. Form to amend tax return 3 59 37. Form to amend tax return 1 36. Form to amend tax return 4 35. Form to amend tax return 7 35. Form to amend tax return 1 34. Form to amend tax return 5 33. Form to amend tax return 9 33. Form to amend tax return 3 32. Form to amend tax return 8 32. Form to amend tax return 3 31. Form to amend tax return 8 60 36. Form to amend tax return 8 36. Form to amend tax return 1 35. Form to amend tax return 4 34. Form to amend tax return 8 34. Form to amend tax return 1 33. Form to amend tax return 5 32. Form to amend tax return 9 32. Form to amend tax return 4 31. Form to amend tax return 9 31. Form to amend tax return 3 61 36. Form to amend tax return 6 35. Form to amend tax return 8 35. Form to amend tax return 1 34. Form to amend tax return 5 33. Form to amend tax return 8 33. Form to amend tax return 2 32. Form to amend tax return 6 32. Form to amend tax return 0 31. Form to amend tax return 4 30. Form to amend tax return 9 62 36. Form to amend tax return 3 35. Form to amend tax return 6 34. Form to amend tax return 9 34. Form to amend tax return 2 33. Form to amend tax return 5 32. Form to amend tax return 9 32. Form to amend tax return 2 31. Form to amend tax return 6 31. Form to amend tax return 1 30. Form to amend tax return 5 63 36. Form to amend tax return 1 35. Form to amend tax return 4 34. Form to amend tax return 6 33. Form to amend tax return 9 33. Form to amend tax return 2 32. Form to amend tax return 6 31. Form to amend tax return 9 31. Form to amend tax return 3 30. Form to amend tax return 7 30. Form to amend tax return 1 64 35. Form to amend tax return 9 35. Form to amend tax return 2 34. Form to amend tax return 4 33. Form to amend tax return 7 33. Form to amend tax return 0 32. Form to amend tax return 3 31. Form to amend tax return 6 31. Form to amend tax return 0 30. Form to amend tax return 4 29. Form to amend tax return 8 65 35. Form to amend tax return 8 35. Form to amend tax return 0 34. Form to amend tax return 2 33. Form to amend tax return 5 32. Form to amend tax return 7 32. Form to amend tax return 0 31. Form to amend tax return 4 30. Form to amend tax return 7 30. Form to amend tax return 0 29. Form to amend tax return 4 66 35. Form to amend tax return 6 34. Form to amend tax return 8 34. Form to amend tax return 0 33. Form to amend tax return 3 32. Form to amend tax return 5 31. Form to amend tax return 8 31. Form to amend tax return 1 30. Form to amend tax return 4 29. Form to amend tax return 8 29. Form to amend tax return 1 67 35. Form to amend tax return 5 34. Form to amend tax return 7 33. Form to amend tax return 9 33. Form to amend tax return 1 32. Form to amend tax return 3 31. Form to amend tax return 6 30. Form to amend tax return 9 30. Form to amend tax return 2 29. Form to amend tax return 5 28. Form to amend tax return 8 68 35. Form to amend tax return 3 34. Form to amend tax return 5 33. Form to amend tax return 7 32. Form to amend tax return 9 32. Form to amend tax return 1 31. Form to amend tax return 4 30. Form to amend tax return 7 29. Form to amend tax return 9 29. Form to amend tax return 2 28. Form to amend tax return 6 69 35. Form to amend tax return 2 34. Form to amend tax return 4 33. Form to amend tax return 6 32. Form to amend tax return 8 32. Form to amend tax return 0 31. Form to amend tax return 2 30. Form to amend tax return 5 29. Form to amend tax return 7 29. Form to amend tax return 0 28. Form to amend tax return 3 70 35. Form to amend tax return 1 34. Form to amend tax return 3 33. Form to amend tax return 4 32. Form to amend tax return 6 31. Form to amend tax return 8 31. Form to amend tax return 1 30. Form to amend tax return 3 29. Form to amend tax return 5 28. Form to amend tax return 8 28. Form to amend tax return 1 71 35. Form to amend tax return 0 34. Form to amend tax return 2 33. Form to amend tax return 3 32. Form to amend tax return 5 31. Form to amend tax return 7 30. Form to amend tax return 9 30. Form to amend tax return 1 29. Form to amend tax return 4 28. Form to amend tax return 6 27. Form to amend tax return 9 72 34. Form to amend tax return 9 34. Form to amend tax return 1 33. Form to amend tax return 2 32. Form to amend tax return 4 31. Form to amend tax return 6 30. Form to amend tax return 8 30. Form to amend tax return 0 29. Form to amend tax return 2 28. Form to amend tax return 4 27. Form to amend tax return 7 73 34. Form to amend tax return 8 34. Form to amend tax return 0 33. Form to amend tax return 1 32. Form to amend tax return 3 31. Form to amend tax return 5 30. Form to amend tax return 6 29. Form to amend tax return 8 29. Form to amend tax return 1 28. Form to amend tax return 3 27. Form to amend tax return 5 74 34. Form to amend tax return 8 33. Form to amend tax return 9 33. Form to amend tax return 0 32. Form to amend tax return 2 31. Form to amend tax return 4 30. Form to amend tax return 5 29. Form to amend tax return 7 28. Form to amend tax return 9 28. Form to amend tax return 1 27. Form to amend tax return 4 75 34. Form to amend tax return 7 33. Form to amend tax return 8 33. Form to amend tax return 0 32. Form to amend tax return 1 31. Form to amend tax return 3 30. Form to amend tax return 4 29. Form to amend tax return 6 28. Form to amend tax return 8 28. Form to amend tax return 0 27. Form to amend tax return 2 76 34. Form to amend tax return 6 33. Form to amend tax return 8 32. Form to amend tax return 9 32. Form to amend tax return 0 31. Form to amend tax return 2 30. Form to amend tax return 3 29. Form to amend tax return 5 28. Form to amend tax return 7 27. Form to amend tax return 9 27. Form to amend tax return 1 77 34. Form to amend tax return 6 33. Form to amend tax return 7 32. Form to amend tax return 8 32. Form to amend tax return 0 31. Form to amend tax return 1 30. Form to amend tax return 3 29. Form to amend tax return 4 28. Form to amend tax return 6 27. Form to amend tax return 8 27. Form to amend tax return 0 78 34. Form to amend tax return 5 33. Form to amend tax return 6 32. Form to amend tax return 8 31. Form to amend tax return 9 31. Form to amend tax return 0 30. Form to amend tax return 2 29. Form to amend tax return 3 28. Form to amend tax return 5 27. Form to amend tax return 7 26. Form to amend tax return 9 79 34. Form to amend tax return 5 33. Form to amend tax return 6 32. Form to amend tax return 7 31. Form to amend tax return 8 31. Form to amend tax return 0 30. Form to amend tax return 1 29. Form to amend tax return 3 28. Form to amend tax return 4 27. Form to amend tax return 6 26. Form to amend tax return 8 80 34. Form to amend tax return 5 33. Form to amend tax return 6 32. Form to amend tax return 7 31. Form to amend tax return 8 30. Form to amend tax return 9 30. Form to amend tax return 1 29. Form to amend tax return 2 28. Form to amend tax return 4 27. Form to amend tax return 5 26. Form to amend tax return 7 81 34. Form to amend tax return 4 33. Form to amend tax return 5 32. Form to amend tax return 6 31. Form to amend tax return 8 30. Form to amend tax return 9 30. Form to amend tax return 0 29. Form to amend tax return 2 28. Form to amend tax return 3 27. Form to amend tax return 5 26. Form to amend tax return 6 82 34. Form to amend tax return 4 33. Form to amend tax return 5 32. Form to amend tax return 6 31. Form to amend tax return 7 30. Form to amend tax return 8 30. Form to amend tax return 0 29. Form to amend tax return 1 28. Form to amend tax return 3 27. Form to amend tax return 4 26. Form to amend tax return 6 83 34. Form to amend tax return 4 33. Form to amend tax return 5 32. Form to amend tax return 6 31. Form to amend tax return 7 30. Form to amend tax return 8 29. Form to amend tax return 9 29. Form to amend tax return 1 28. Form to amend tax return 2 27. Form to amend tax return 4 26. Form to amend tax return 5 84 34. Form to amend tax return 3 33. Form to amend tax return 4 32. Form to amend tax return 5 31. Form to amend tax return 7 30. Form to amend tax return 8 29. Form to amend tax return 9 29. Form to amend tax return 0 28. Form to amend tax return 2 27. Form to amend tax return 3 26. Form to amend tax return 5 85 34. Form to amend tax return 3 33. Form to amend tax return 4 32. Form to amend tax return 5 31. Form to amend tax return 6 30. Form to amend tax return 7 29. Form to amend tax return 9 29. Form to amend tax return 0 28. Form to amend tax return 1 27. Form to amend tax return 3 26. Form to amend tax return 4 86 34. Form to amend tax return 3 33. Form to amend tax return 4 32. Form to amend tax return 5 31. Form to amend tax return 6 30. Form to amend tax return 7 29. Form to amend tax return 8 29. Form to amend tax return 0 28. Form to amend tax return 1 27. Form to amend tax return 2 26. Form to amend tax return 4 87 34. Form to amend tax return 3 33. Form to amend tax return 4 32. Form to amend tax return 5 31. Form to amend tax return 6 30. Form to amend tax return 7 29. Form to amend tax return 8 28. Form to amend tax return 9 28. Form to amend tax return 1 27. Form to amend tax return 2 26. Form to amend tax return 4 88 34. Form to amend tax return 3 33. Form to amend tax return 4 32. Form to amend tax return 5 31. Form to amend tax return 6 30. Form to amend tax return 7 29. Form to amend tax return 8 28. Form to amend tax return 9 28. Form to amend tax return 0 27. Form to amend tax return 2 26. Form to amend tax return 3 89 34. Form to amend tax return 3 33. Form to amend tax return 3 32. Form to amend tax return 4 31. Form to amend tax return 5 30. Form to amend tax return 7 29. Form to amend tax return 8 28. Form to amend tax return 9 28. Form to amend tax return 0 27. Form to amend tax return 2 26. Form to amend tax return 3 90 34. Form to amend tax return 2 33. Form to amend tax return 3 32. Form to amend tax return 4 31. Form to amend tax return 5 30. Form to amend tax return 6 29. Form to amend tax return 8 28. Form to amend tax return 9 28. Form to amend tax return 0 27. Form to amend tax return 1 26. Form to amend tax return 3 91 34. Form to amend tax return 2 33. Form to amend tax return 3 32. Form to amend tax return 4 31. Form to amend tax return 5 30. Form to amend tax return 6 29. Form to amend tax return 7 28. Form to amend tax return 9 28. Form to amend tax return 0 27. Form to amend tax return 1 26. Form to amend tax return 3 92 34. Form to amend tax return 2 33. Form to amend tax return 3 32. Form to amend tax return 4 31. Form to amend tax return 5 30. Form to amend tax return 6 29. Form to amend tax return 7 28. Form to amend tax return 8 28. Form to amend tax return 0 27. Form to amend tax return 1 26. Form to amend tax return 2 93 34. Form to amend tax return 2 33. Form to amend tax return 3 32. Form to amend tax return 4 31. Form to amend tax return 5 30. Form to amend tax return 6 29. Form to amend tax return 7 28. Form to amend tax return 8 28. Form to amend tax return 0 27. Form to amend tax return 1 26. Form to amend tax return 2 94 34. Form to amend tax return 2 33. Form to amend tax return 3 32. Form to amend tax return 4 31. Form to amend tax return 5 30. Form to amend tax return 6 29. Form to amend tax return 7 28. Form to amend tax return 8 27. Form to amend tax return 9 27. Form to amend tax return 1 26. Form to amend tax return 2 95 34. Form to amend tax return 2 33. Form to amend tax return 3 32. Form to amend tax return 4 31. Form to amend tax return 5 30. Form to amend tax return 6 29. Form to amend tax return 7 28. Form to amend tax return 8 27. Form to amend tax return 9 27. Form to amend tax return 1 26. Form to amend tax return 2 96 34. Form to amend tax return 2 33. Form to amend tax return 3 32. Form to amend tax return 4 31. Form to amend tax return 5 30. Form to amend tax return 6 29. Form to amend tax return 7 28. Form to amend tax return 8 27. Form to amend tax return 9 27. Form to amend tax return 0 26. Form to amend tax return 2 Appendix C. Form to amend tax return (Continued) Table II (continued) (Joint Life and Last Survivor Expectancy)  (For Use by Owners Whose Spouses Are More Than 10 Years Younger and Are the Sole Beneficiaries of Their IRAs) Ages 50 51 52 53 54 55 56 57 58 59 97 34. Form to amend tax return 2 33. Form to amend tax return 3 32. Form to amend tax return 4 31. Form to amend tax return 5 30. Form to amend tax return 6 29. Form to amend tax return 7 28. Form to amend tax return 8 27. Form to amend tax return 9 27. Form to amend tax return 0 26. Form to amend tax return 2 98 34. Form to amend tax return 2 33. Form to amend tax return 3 32. Form to amend tax return 4 31. Form to amend tax return 5 30. Form to amend tax return 6 29. Form to amend tax return 7 28. Form to amend tax return 8 27. Form to amend tax return 9 27. Form to amend tax return 0 26. Form to amend tax return 2 99 34. Form to amend tax return 2 33. Form to amend tax return 3 32. Form to amend tax return 4 31. Form to amend tax return 5 30. Form to amend tax return 6 29. Form to amend tax return 7 28. Form to amend tax return 8 27. Form to amend tax return 9 27. Form to amend tax return 0 26. Form to amend tax return 2 100 34. Form to amend tax return 2 33. Form to amend tax return 3 32. Form to amend tax return 4 31. Form to amend tax return 5 30. Form to amend tax return 6 29. Form to amend tax return 7 28. Form to amend tax return 8 27. Form to amend tax return 9 27. Form to amend tax return 0 26. Form to amend tax return 1 101 34. Form to amend tax return 2 33. Form to amend tax return 3 32. Form to amend tax return 4 31. Form to amend tax return 5 30. Form to amend tax return 6 29. Form to amend tax return 7 28. Form to amend tax return 8 27. Form to amend tax return 9 27. Form to amend tax return 0 26. Form to amend tax return 1 102 34. Form to amend tax return 2 33. Form to amend tax return 3 32. Form to amend tax return 4 31. Form to amend tax return 4 30. Form to amend tax return 5 29. Form to amend tax return 7 28. Form to amend tax return 8 27. Form to amend tax return 9 27. Form to amend tax return 0 26. Form to amend tax return 1 103 34. Form to amend tax return 2 33. Form to amend tax return 3 32. Form to amend tax return 4 31. Form to amend tax return 4 30. Form to amend tax return 5 29. Form to amend tax return 7 28. Form to amend tax return 8 27. Form to amend tax return 9 27. Form to amend tax return 0 26. Form to amend tax return 1 104 34. Form to amend tax return 2 33. Form to amend tax return 3 32. Form to amend tax return 4 31. Form to amend tax return 4 30. Form to amend tax return 5 29. Form to amend tax return 6 28. Form to amend tax return 8 27. Form to amend tax return 9 27. Form to amend tax return 0 26. Form to amend tax return 1 105 34. Form to amend tax return 2 33. Form to amend tax return 3 32. Form to amend tax return 3 31. Form to amend tax return 4 30. Form to amend tax return 5 29. Form to amend tax return 6 28. Form to amend tax return 8 27. Form to amend tax return 9 27. Form to amend tax return 0 26. Form to amend tax return 1 106 34. Form to amend tax return 2 33. Form to amend tax return 3 32. Form to amend tax return 3 31. Form to amend tax return 4 30. Form to amend tax return 5 29. Form to amend tax return 6 28. Form to amend tax return 8 27. Form to amend tax return 9 27. Form to amend tax return 0 26. Form to amend tax return 1 107 34. Form to amend tax return 2 33. Form to amend tax return 3 32. Form to amend tax return 3 31. Form to amend tax return 4 30. Form to amend tax return 5 29. Form to amend tax return 6 28. Form to amend tax return 8 27. Form to amend tax return 9 27. Form to amend tax return 0 26. Form to amend tax return 1 108 34. Form to amend tax return 2 33. Form to amend tax return 3 32. Form to amend tax return 3 31. Form to amend tax return 4 30. Form to amend tax return 5 29. Form to amend tax return 6 28. Form to amend tax return 8 27. Form to amend tax return 9 27. Form to amend tax return 0 26. Form to amend tax return 1 109 34. Form to amend tax return 2 33. Form to amend tax return 3 32. Form to amend tax return 3 31. Form to amend tax return 4 30. Form to amend tax return 5 29. Form to amend tax return 6 28. Form to amend tax return 7 27. Form to amend tax return 9 27. Form to amend tax return 0 26. Form to amend tax return 1 110 34. Form to amend tax return 2 33. Form to amend tax return 3 32. Form to amend tax return 3 31. Form to amend tax return 4 30. Form to amend tax return 5 29. Form to amend tax return 6 28. Form to amend tax return 7 27. Form to amend tax return 9 27. Form to amend tax return 0 26. Form to amend tax return 1 111 34. Form to amend tax return 2 33. Form to amend tax return 3 32. Form to amend tax return 3 31. Form to amend tax return 4 30. Form to amend tax return 5 29. Form to amend tax return 6 28. Form to amend tax return 7 27. Form to amend tax return 9 27. Form to amend tax return 0 26. Form to amend tax return 1 112 34. Form to amend tax return 2 33. Form to amend tax return 3 32. Form to amend tax return 3 31. Form to amend tax return 4 30. Form to amend tax return 5 29. Form to amend tax return 6 28. Form to amend tax return 7 27. Form to amend tax return 9 27. Form to amend tax return 0 26. Form to amend tax return 1 113 34. Form to amend tax return 2 33. Form to amend tax return 3 32. Form to amend tax return 3 31. Form to amend tax return 4 30. Form to amend tax return 5 29. Form to amend tax return 6 28. Form to amend tax return 7 27. Form to amend tax return 9 27. Form to amend tax return 0 26. Form to amend tax return 1 114 34. Form to amend tax return 2 33. Form to amend tax return 3 32. Form to amend tax return 3 31. Form to amend tax return 4 30. Form to amend tax return 5 29. Form to amend tax return 6 28. Form to amend tax return 7 27. Form to amend tax return 9 27. Form to amend tax return 0 26. Form to amend tax return 1 115+ 34. Form to amend tax return 2 33. Form to amend tax return 3 32. Form to amend tax return 3 31. Form to amend tax return 4 30. Form to amend tax return 5 29. Form to amend tax return 6 28. Form to amend tax return 7 27. Form to amend tax return 9 27. Form to amend tax return 0 26. Form to amend tax return 1 Table II (continued) (Joint Life and Last Survivor Expectancy) (For Use by Owners Whose Spouses Are More Than 10 Years Younger and Are the Sole Beneficiaries of Their IRAs) Ages 60 61 62 63 64 65 66 67 68 69 60 30. Form to amend tax return 9 30. Form to amend tax return 4 30. Form to amend tax return 0 29. Form to amend tax return 6 29. Form to amend tax return 2 28. Form to amend tax return 8 28. Form to amend tax return 5 28. Form to amend tax return 2 27. Form to amend tax return 9 27. Form to amend tax return 6 61 30. Form to amend tax return 4 29. Form to amend tax return 9 29. Form to amend tax return 5 29. Form to amend tax return 0 28. Form to amend tax return 6 28. Form to amend tax return 3 27. Form to amend tax return 9 27. Form to amend tax return 6 27. Form to amend tax return 3 27. Form to amend tax return 0 62 30. Form to amend tax return 0 29. Form to amend tax return 5 29. Form to amend tax return 0 28. Form to amend tax return 5 28. Form to amend tax return 1 27. Form to amend tax return 7 27. Form to amend tax return 3 27. Form to amend tax return 0 26. Form to amend tax return 7 26. Form to amend tax return 4 63 29. Form to amend tax return 6 29. Form to amend tax return 0 28. Form to amend tax return 5 28. Form to amend tax return 1 27. Form to amend tax return 6 27. Form to amend tax return 2 26. Form to amend tax return 8 26. Form to amend tax return 4 26. Form to amend tax return 1 25. Form to amend tax return 7 64 29. Form to amend tax return 2 28. Form to amend tax return 6 28. Form to amend tax return 1 27. Form to amend tax return 6 27. Form to amend tax return 1 26. Form to amend tax return 7 26. Form to amend tax return 3 25. Form to amend tax return 9 25. Form to amend tax return 5 25. Form to amend tax return 2 65 28. Form to amend tax return 8 28. Form to amend tax return 3 27. Form to amend tax return 7 27. Form to amend tax return 2 26. Form to amend tax return 7 26. Form to amend tax return 2 25. Form to amend tax return 8 25. Form to amend tax return 4 25. Form to amend tax return 0 24. Form to amend tax return 6 66 28. Form to amend tax return 5 27. Form to amend tax return 9 27. Form to amend tax return 3 26. Form to amend tax return 8 26. Form to amend tax return 3 25. Form to amend tax return 8 25. Form to amend tax return 3 24. Form to amend tax return 9 24. Form to amend tax return 5 24. Form to amend tax return 1 67 28. Form to amend tax return 2 27. Form to amend tax return 6 27. Form to amend tax return 0 26. Form to amend tax return 4 25. Form to amend tax return 9 25. Form to amend tax return 4 24. Form to amend tax return 9 24. Form to amend tax return 4 24. Form to amend tax return 0 23. Form to amend tax return 6 68 27. Form to amend tax return 9 27. Form to amend tax return 3 26. Form to amend tax return 7 26. Form to amend tax return 1 25. Form to amend tax return 5 25. Form to amend tax return 0 24. Form to amend tax return 5 24. Form to amend tax return 0 23. Form to amend tax return 5 23. Form to amend tax return 1 69 27. Form to amend tax return 6 27. Form to amend tax return 0 26. Form to amend tax return 4 25. Form to amend tax return 7 25. Form to amend tax return 2 24. Form to amend tax return 6 24. Form to amend tax return 1 23. Form to amend tax return 6 23. Form to amend tax return 1 22. Form to amend tax return 6 70 27. Form to amend tax return 4 26. Form to amend tax return 7 26. Form to amend tax return 1 25. Form to amend tax return 4 24. Form to amend tax return 8 24. Form to amend tax return 3 23. Form to amend tax return 7 23. Form to amend tax return 2 22. Form to amend tax return 7 22. Form to amend tax return 2 71 27. Form to amend tax return 2 26. Form to amend tax return 5 25. Form to amend tax return 8 25. Form to amend tax return 2 24. Form to amend tax return 5 23. Form to amend tax return 9 23. Form to amend tax return 4 22. Form to amend tax return 8 22. Form to amend tax return 3 21. Form to amend tax return 8 72 27. Form to amend tax return 0 26. Form to amend tax return 3 25. Form to amend tax return 6 24. Form to amend tax return 9 24. Form to amend tax return 3 23. Form to amend tax return 7 23. Form to amend tax return 1 22. Form to amend tax return 5 22. Form to amend tax return 0 21. Form to amend tax return 4 73 26. Form to amend tax return 8 26. Form to amend tax return 1 25. Form to amend tax return 4 24. Form to amend tax return 7 24. Form to amend tax return 0 23. Form to amend tax return 4 22. Form to amend tax return 8 22. Form to amend tax return 2 21. Form to amend tax return 6 21. Form to amend tax return 1 74 26. Form to amend tax return 6 25. Form to amend tax return 9 25. Form to amend tax return 2 24. Form to amend tax return 5 23. Form to amend tax return 8 23. Form to amend tax return 1 22. Form to amend tax return 5 21. Form to amend tax return 9 21. Form to amend tax return 3 20. Form to amend tax return 8 75 26. Form to amend tax return 5 25. Form to amend tax return 7 25. Form to amend tax return 0 24. Form to amend tax return 3 23. Form to amend tax return 6 22. Form to amend tax return 9 22. Form to amend tax return 3 21. Form to amend tax return 6 21. Form to amend tax return 0 20. Form to amend tax return 5 Appendix C. Form to amend tax return (Continued) Table II (continued) (Joint Life and Last Survivor Expectancy) (For Use by Owners Whose Spouses Are More Than 10 Years Younger and Are the Sole Beneficiaries of Their IRAs) Ages 60 61 62 63 64 65 66 67 68 69 76 26. Form to amend tax return 3 25. Form to amend tax return 6 24. Form to amend tax return 8 24. Form to amend tax return 1 23. Form to amend tax return 4 22. Form to amend tax return 7 22. Form to amend tax return 0 21. Form to amend tax return 4 20. Form to amend tax return 8 20. Form to amend tax return 2 77 26. Form to amend tax return 2 25. Form to amend tax return 4 24. Form to amend tax return 7 23. Form to amend tax return 9 23. Form to amend tax return 2 22. Form to amend tax return 5 21. Form to amend tax return 8 21. Form to amend tax return 2 20. Form to amend tax return 6 19. Form to amend tax return 9 78 26. Form to amend tax return 1 25. Form to amend tax return 3 24. Form to amend tax return 6 23. Form to amend tax return 8 23. Form to amend tax return 1 22. Form to amend tax return 4 21. Form to amend tax return 7 21. Form to amend tax return 0 20. Form to amend tax return 3 19. Form to amend tax return 7 79 26. Form to amend tax return 0 25. Form to amend tax return 2 24. Form to amend tax return 4 23. Form to amend tax return 7 22. Form to amend tax return 9 22. Form to amend tax return 2 21. Form to amend tax return 5 20. Form to amend tax return 8 20. Form to amend tax return 1 19. Form to amend tax return 5 80 25. Form to amend tax return 9 25. Form to amend tax return 1 24. Form to amend tax return 3 23. Form to amend tax return 6 22. Form to amend tax return 8 22. Form to amend tax return 1 21. Form to amend tax return 3 20. Form to amend tax return 6 20. Form to amend tax return 0 19. Form to amend tax return 3 81 25. Form to amend tax return 8 25. Form to amend tax return 0 24. Form to amend tax return 2 23. Form to amend tax return 4 22. Form to amend tax return 7 21. Form to amend tax return 9 21. Form to amend tax return 2 20. Form to amend tax return 5 19. Form to amend tax return 8 19. Form to amend tax return 1 82 25. Form to amend tax return 8 24. Form to amend tax return 9 24. Form to amend tax return 1 23. Form to amend tax return 4 22. Form to amend tax return 6 21. Form to amend tax return 8 21. Form to amend tax return 1 20. Form to amend tax return 4 19. Form to amend tax return 7 19. Form to amend tax return 0 83 25. Form to amend tax return 7 24. Form to amend tax return 9 24. Form to amend tax return 1 23. Form to amend tax return 3 22. Form to amend tax return 5 21. Form to amend tax return 7 21. Form to amend tax return 0 20. Form to amend tax return 2 19. Form to amend tax return 5 18. Form to amend tax return 8 84 25. Form to amend tax return 6 24. Form to amend tax return 8 24. Form to amend tax return 0 23. Form to amend tax return 2 22. Form to amend tax return 4 21. Form to amend tax return 6 20. Form to amend tax return 9 20. Form to amend tax return 1 19. Form to amend tax return 4 18. Form to amend tax return 7 85 25. Form to amend tax return 6 24. Form to amend tax return 8 23. Form to amend tax return 9 23. Form to amend tax return 1 22. Form to amend tax return 3 21. Form to amend tax return 6 20. Form to amend tax return 8 20. Form to amend tax return 1 19. Form to amend tax return 3 18. Form to amend tax return 6 86 25. Form to amend tax return 5 24. Form to amend tax return 7 23. Form to amend tax return 9 23. Form to amend tax return 1 22. Form to amend tax return 3 21. Form to amend tax return 5 20. Form to amend tax return 7 20. Form to amend tax return 0 19. Form to amend tax return 2 18. Form to amend tax return 5 87 25. Form to amend tax return 5 24. Form to amend tax return 7 23. Form to amend tax return 8 23. Form to amend tax return 0 22. Form to amend tax return 2 21. Form to amend tax return 4 20. Form to amend tax return 7 19. Form to amend tax return 9 19. Form to amend tax return 2 18. Form to amend tax return 4 88 25. Form to amend tax return 5 24. Form to amend tax return 6 23. Form to amend tax return 8 23. Form to amend tax return 0 22. Form to amend tax return 2 21. Form to amend tax return 4 20. Form to amend tax return 6 19. Form to amend tax return 8 19. Form to amend tax return 1 18. Form to amend tax return 3 89 25. Form to amend tax return 4 24. Form to amend tax return 6 23. Form to amend tax return 8 22. Form to amend tax return 9 22. Form to amend tax return 1 21. Form to amend tax return 3 20. Form to amend tax return 5 19. Form to amend tax return 8 19. Form to amend tax return 0 18. Form to amend tax return 3 90 25. Form to amend tax return 4 24. Form to amend tax return 6 23. Form to amend tax return 7 22. Form to amend tax return 9 22. Form to amend tax return 1 21. Form to amend tax return 3 20. Form to amend tax return 5 19. Form to amend tax return 7 19. Form to amend tax return 0 18. Form to amend tax return 2 91 25. Form to amend tax return 4 24. Form to amend tax return 5 23. Form to amend tax return 7 22. Form to amend tax return 9 22. Form to amend tax return 1 21. Form to amend tax return 3 20. Form to amend tax return 5 19. Form to amend tax return 7 18. Form to amend tax return 9 18. Form to amend tax return 2 92 25. Form to amend tax return 4 24. Form to amend tax return 5 23. Form to amend tax return 7 22. Form to amend tax return 9 22. Form to amend tax return 0 21. Form to amend tax return 2 20. Form to amend tax return 4 19. Form to amend tax return 6 18. Form to amend tax return 9 18. Form to amend tax return 1 93 25. Form to amend tax return 4 24. Form to amend tax return 5 23. Form to amend tax return 7 22. Form to amend tax return 8 22. Form to amend tax return 0 21. Form to amend tax return 2 20. Form to amend tax return 4 19. Form to amend tax return 6 18. Form to amend tax return 8 18. Form to amend tax return 1 94 25. Form to amend tax return 3 24. Form to amend tax return 5 23. Form to amend tax return 6 22. Form to amend tax return 8 22. Form to amend tax return 0 21. Form to amend tax return 2 20. Form to amend tax return 4 19. Form to amend tax return 6 18. Form to amend tax return 8 18. Form to amend tax return 0 95 25. Form to amend tax return 3 24. Form to amend tax return 5 23. Form to amend tax return 6 22. Form to amend tax return 8 22. Form to amend tax return 0 21. Form to amend tax return 1 20. Form to amend tax return 3 19. Form to amend tax return 6 18. Form to amend tax return 8 18. Form to amend tax return 0 96 25. Form to amend tax return 3 24. Form to amend tax return 5 23. Form to amend tax return 6 22. Form to amend tax return 8 21. Form to amend tax return 9 21. Form to amend tax return 1 20. Form to amend tax return 3 19. Form to amend tax return 5 18. Form to amend tax return 8 18. Form to amend tax return 0 97 25. Form to amend tax return 3 24. Form to amend tax return 5 23. Form to amend tax return 6 22. Form to amend tax return 8 21. Form to amend tax return 9 21. Form to amend tax return 1 20. Form to amend tax return 3 19. Form to amend tax return 5 18. Form to amend tax return 7 18. Form to amend tax return 0 98 25. Form to amend tax return 3 24. Form to amend tax return 4 23. Form to amend tax return 6 22. Form to amend tax return 8 21. Form to amend tax return 9 21. Form to amend tax return 1 20. Form to amend tax return 3 19. Form to amend tax return 5 18. Form to amend tax return 7 17. Form to amend tax return 9 99 25. Form to amend tax return 3 24. Form to amend tax return 4 23. Form to amend tax return 6 22. Form to amend tax return 7 21. Form to amend tax return 9 21. Form to amend tax return 1 20. Form to amend tax return 3 19. Form to amend tax return 5 18. Form to amend tax return 7 17. Form to amend tax return 9 100 25. Form to amend tax return 3 24. Form to amend tax return 4 23. Form to amend tax return 6 22. Form to amend tax return 7 21. Form to amend tax return 9 21. Form to amend tax return 1 20. Form to amend tax return 3 19. Form to amend tax return 5 18. Form to amend tax return 7 17. Form to amend tax return 9 101 25. Form to amend tax return 3 24. Form to amend tax return 4 23. Form to amend tax return 6 22. Form to amend tax return 7 21. Form to amend tax return 9 21. Form to amend tax return 1 20. Form to amend tax return 2 19. Form to amend tax return 4 18. Form to amend tax return 7 17. Form to amend tax return 9 102 25. Form to amend tax return 3 24. Form to amend tax return 4 23. Form to amend tax return 6 22. Form to amend tax return 7 21. Form to amend tax return 9 21. Form to amend tax return 1 20. Form to amend tax return 2 19. Form to amend tax return 4 18. Form to amend tax return 6 17. Form to amend tax return 9 103 25. Form to amend tax return 3 24. Form to amend tax return 4 23. Form to amend tax return 6 22. Form to amend tax return 7 21. Form to amend tax return 9 21. Form to amend tax return 0 20. Form to amend tax return 2 19. Form to amend tax return 4 18. Form to amend tax return 6 17. Form to amend tax return 9 104 25. Form to amend tax return 3 24. Form to amend tax return 4 23. Form to amend tax return 5 22. Form to amend tax return 7 21. Form to amend tax return 9 21. Form to amend tax return 0 20. Form to amend tax return 2 19. Form to amend tax return 4 18. Form to amend tax return 6 17. Form to amend tax return 8 105 25. Form to amend tax return 3 24. Form to amend tax return 4 23. Form to amend tax return 5 22. Form to amend tax return 7 21. Form to amend tax return 9 21. Form to amend tax return 0 20. Form to amend tax return 2 19. Form to amend tax return 4 18. Form to amend tax return 6 17. Form to amend tax return 8 106 25. Form to amend tax return 3 24. Form to amend tax return 4 23. Form to amend tax return 5 22. Form to amend tax return 7 21. Form to amend tax return 9 21. Form to amend tax return 0 20. Form to amend tax return 2 19. Form to amend tax return 4 18. Form to amend tax return 6 17. Form to amend tax return 8 107 25. Form to amend tax return 2 24. Form to amend tax return 4 23. Form to amend tax return 5 22. Form to amend tax return 7 21. Form to amend tax return 8 21. Form to amend tax return 0 20. Form to amend tax return 2 19. Form to amend tax return 4 18. Form to amend tax return 6 17. Form to amend tax return 8 108 25. Form to amend tax return 2 24. Form to amend tax return 4 23. Form to amend tax return 5 22. Form to amend tax return 7 21. Form to amend tax return 8 21. Form to amend tax return 0 20. Form to amend tax return 2 19. Form to amend tax return 4 18. Form to amend tax return 6 17. Form to amend tax return 8 109 25. Form to amend tax return 2 24. Form to amend tax return 4 23. Form to amend tax return 5 22. Form to amend tax return 7 21. Form to amend tax return 8 21. Form to amend tax return 0 20. Form to amend tax return 2 19. Form to amend tax return 4 18. Form to amend tax return 6 17. Form to amend tax return 8 110 25. Form to amend tax return 2 24. Form to amend tax return 4 23. Form to amend tax return 5 22. Form to amend tax return 7 21. Form to amend tax return 8 21. Form to amend tax return 0 20. Form to amend tax return 2 19. Form to amend tax return 4 18. Form to amend tax return 6 17. Form to amend tax return 8 111 25. Form to amend tax return 2 24. Form to amend tax return 4 23. Form to amend tax return 5 22. Form to amend tax return 7 21. Form to amend tax return 8 21. Form to amend tax return 0 20. Form to amend tax return 2 19. Form to amend tax return 4 18. Form to amend tax return 6 17. Form to amend tax return 8 112 25. Form to amend tax return 2 24. Form to amend tax return 4 23. Form to amend tax return 5 22. Form to amend tax return 7 21. Form to amend tax return 8 21. Form to amend tax return 0 20. Form to amend tax return 2 19. Form to amend tax return 4 18. Form to amend tax return 6 17. Form to amend tax return 8 113 25. Form to amend tax return 2 24. Form to amend tax return 4 23. Form to amend tax return 5 22. Form to amend tax return 7 21. Form to amend tax return 8 21. Form to amend tax return 0 20. Form to amend tax return 2 19. Form to amend tax return 4 18. Form to amend tax return 6 17. Form to amend tax return 8 114 25. Form to amend tax return 2 24. Form to amend tax return 4 23. Form to amend tax return 5 22. Form to amend tax return 7 21. Form to amend tax return 8 21. Form to amend tax return 0 20. Form to amend tax return 2 19. Form to amend tax return 4 18. Form to amend tax return 6 17. Form to amend tax return 8 115+ 25. Form to amend tax return 2 24. Form to amend tax return 4 23. Form to amend tax return 5 22. Form to amend tax return 7 21. Form to amend tax return 8 21. Form to amend tax return 0 20. Form to amend tax return 2 19. Form to amend tax return 4 18. Form to amend tax return 6 17. Form to amend tax return 8 Appendix C. Form to amend tax return (Continued) Table II (continued) (Joint Life and Last Survivor Expectancy) (For Use by Owners Whose Spouses Are More Than 10 Years Younger and Are the Sole Beneficiaries of Their IRAs) Ages 70 71 72 73 74 75 76 77 78 79 70 21. Form to amend tax return 8 21. Form to amend tax return 3 20. Form to amend tax return 9 20. Form to amend tax return 6 20. Form to amend tax return 2 19. Form to amend tax return 9 19. Form to amend tax return 6 19. Form to amend tax return 4 19. Form to amend tax return 1 18. Form to amend tax return 9 71 21. Form to amend tax return 3 20. Form to amend tax return 9 20. Form to amend tax return 5 20. Form to amend tax return 1 19. Form to amend tax return 7 19. Form to amend tax return 4 19. Form to amend tax return 1 18. Form to amend tax return 8 18. Form to amend tax return 5 18. Form to amend tax return 3 72 20. Form to amend tax return 9 20. Form to amend tax return 5 20. Form to amend tax return 0 19. Form to amend tax return 6 19. Form to amend tax return 3 18. Form to amend tax return 9 18. Form to amend tax return 6 18. Form to amend tax return 3 18. Form to amend tax return 0 17. Form to amend tax return 7 73 20. Form to amend tax return 6 20. Form to amend tax return 1 19. Form to amend tax return 6 19. Form to amend tax return 2 18. Form to amend tax return 8 18. Form to amend tax return 4 18. Form to amend tax return 1 17. Form to amend tax return 8 17. Form to amend tax return 5 17. Form to amend tax return 2 74 20. Form to amend tax return 2 19. Form to amend tax return 7 19. Form to amend tax return 3 18. Form to amend tax return 8 18. Form to amend tax return 4 18. Form to amend tax return 0 17. Form to amend tax return 6 17. Form to amend tax return 3 17. Form to amend tax return 0 16. Form to amend tax return 7 75 19. Form to amend tax return 9 19. Form to amend tax return 4 18. Form to amend tax return 9 18. Form to amend tax return 4 18. Form to amend tax return 0 17. Form to amend tax return 6 17. Form to amend tax return 2 16. Form to amend tax return 8 16. Form to amend tax return 5 16. Form to amend tax return 2 76 19. Form to amend tax return 6 19. Form to amend tax return 1 18. Form to amend tax return 6 18. Form to amend tax return 1 17. Form to amend tax return 6 17. Form to amend tax return 2 16. Form to amend tax return 8 16. Form to amend tax return 4 16. Form to amend tax return 0 15. Form to amend tax return 7 77 19. Form to amend tax return 4 18. Form to amend tax return 8 18. Form to amend tax return 3 17. Form to amend tax return 8 17. Form to amend tax return 3 16. Form to amend tax return 8 16. Form to amend tax return 4 16. Form to amend tax return 0 15. Form to amend tax return 6 15. Form to amend tax return 3 78 19. Form to amend tax return 1 18. Form to amend tax return 5 18. Form to amend tax return 0 17. Form to amend tax return 5 17. Form to amend tax return 0 16. Form to amend tax return 5 16. Form to amend tax return 0 15. Form to amend tax return 6 15. Form to amend tax return 2 14. Form to amend tax return 9 79 18. Form to amend tax return 9 18. Form to amend tax return 3 17. Form to amend tax return 7 17. Form to amend tax return 2 16. Form to amend tax return 7 16. Form to amend tax return 2 15. Form to amend tax return 7 15. Form to amend tax return 3 14. Form to amend tax return 9 14. Form to amend tax return 5 80 18. Form to amend tax return 7 18. Form to amend tax return 1 17. Form to amend tax return 5 16. Form to amend tax return 9 16. Form to amend tax return 4 15. Form to amend tax return 9 15. Form to amend tax return 4 15. Form to amend tax return 0 14. Form to amend tax return 5 14. Form to amend tax return 1 81 18. Form to amend tax return 5 17. Form to amend tax return 9 17. Form to amend tax return 3 16. Form to amend tax return 7 16. Form to amend tax return 2 15. Form to amend tax return 6 15. Form to amend tax return 1 14. Form to amend tax return 7 14. Form to amend tax return 2 13. Form to amend tax return 8 82 18. Form to amend tax return 3 17. Form to amend tax return 7 17. Form to amend tax return 1 16. Form to amend tax return 5 15. Form to amend tax return 9 15. Form to amend tax return 4 14. Form to amend tax return 9 14. Form to amend tax return 4 13. Form to amend tax return 9 13. Form to amend tax return 5 83 18. Form to amend tax return 2 17. Form to amend tax return 5 16. Form to amend tax return 9 16. Form to amend tax return 3 15. Form to amend tax return 7 15. Form to amend tax return 2 14. Form to amend tax return 7 14. Form to amend tax return 2 13. Form to amend tax return 7 13. Form to amend tax return 2 84 18. Form to amend tax return 0 17. Form to amend tax return 4 16. Form to amend tax return 7 16. Form to amend tax return 1 15. Form to amend tax return 5 15. Form to amend tax return 0 14. Form to amend tax return 4 13. Form to amend tax return 9 13. Form to amend tax return 4 13. Form to amend tax return 0 85 17. Form to amend tax return 9 17. Form to amend tax return 3 16. Form to amend tax return 6 16. Form to amend tax return 0 15. Form to amend tax return 4 14. Form to amend tax return 8 14. Form to amend tax return 3 13. Form to amend tax return 7 13. Form to amend tax return 2 12. Form to amend tax return 8 86 17. Form to amend tax return 8 17. Form to amend tax return 1 16. Form to amend tax return 5 15. Form to amend tax return 8 15. Form to amend tax return 2 14. Form to amend tax return 6 14. Form to amend tax return 1 13. Form to amend tax return 5 13. Form to amend tax return 0 12. Form to amend tax return 5 87 17. Form to amend tax return 7 17. Form to amend tax return 0 16. Form to amend tax return 4 15. Form to amend tax return 7 15. Form to amend tax return 1 14. Form to amend tax return 5 13. Form to amend tax return 9 13. Form to amend tax return 4 12. Form to amend tax return 9 12. Form to amend tax return 4 88 17. Form to amend tax return 6 16. Form to amend tax return 9 16. Form to amend tax return 3 15. Form to amend tax return 6 15. Form to amend tax return 0 14. Form to amend tax return 4 13. Form to amend tax return 8 13. Form to amend tax return 2 12. Form to amend tax return 7 12. Form to amend tax return 2 89 17. Form to amend tax return 6 16. Form to amend tax return 9 16. Form to amend tax return 2 15. Form to amend tax return 5 14. Form to amend tax return 9 14. Form to amend tax return 3 13. Form to amend tax return 7 13. Form to amend tax return 1 12. Form to amend tax return 6 12. Form to amend tax return 0 90 17. Form to amend tax return 5 16. Form to amend tax return 8 16. Form to amend tax return 1 15. Form to amend tax return 4 14. Form to amend tax return 8 14. Form to amend tax return 2 13. Form to amend tax return 6 13. Form to amend tax return 0 12. Form to amend tax return 4 11. Form to amend tax return 9 91 17. Form to amend tax return 4 16. Form to amend tax return 7 16. Form to amend tax return 0 15. Form to amend tax return 4 14. Form to amend tax return 7 14. Form to amend tax return 1 13. Form to amend tax return 5 12. Form to amend tax return 9 12. Form to amend tax return 3 11. Form to amend tax return 8 92 17. Form to amend tax return 4 16. Form to amend tax return 7 16. Form to amend tax return 0 15. Form to amend tax return 3 14. Form to amend tax return 6 14. Form to amend tax return 0 13. Form to amend tax return 4 12. Form to amend tax return 8 12. Form to amend tax return 2 11. Form to amend tax return 7 93 17. Form to amend tax return 3 16. Form to amend tax return 6 15. Form to amend tax return 9 15. Form to amend tax return 2 14. Form to amend tax return 6 13. Form to amend tax return 9 13. Form to amend tax return 3 12. Form to amend tax return 7 12. Form to amend tax return 1 11. Form to amend tax return 6 94 17. Form to amend tax return 3 16. Form to amend tax return 6 15. Form to amend tax return 9 15. Form to amend tax return 2 14. Form to amend tax return 5 13. Form to amend tax return 9 13. Form to amend tax return 2 12. Form to amend tax return 6 12. Form to amend tax return 0 11. Form to amend tax return 5 95 17. Form to amend tax return 3 16. Form to amend tax return 5 15. Form to amend tax return 8 15. Form to amend tax return 1 14. Form to amend tax return 5 13. Form to amend tax return 8 13. Form to amend tax return 2 12. Form to amend tax return 6 12. Form to amend tax return 0 11. Form to amend tax return 4 96 17. Form to amend tax return 2 16. Form to amend tax return 5 15. Form to amend tax return 8 15. Form to amend tax return 1 14. Form to amend tax return 4 13. Form to amend tax return 8 13. Form to amend tax return 1 12. Form to amend tax return 5 11. Form to amend tax return 9 11. Form to amend tax return 3 97 17. Form to amend tax return 2 16. Form to amend tax return 5 15. Form to amend tax return 8 15. Form to amend tax return 1 14. Form to amend tax return 4 13. Form to amend tax return 7 13. Form to amend tax return 1 12. Form to amend tax return 5 11. Form to amend tax return 9 11. Form to amend tax return 3 98 17. Form to amend tax return 2 16. Form to amend tax return 4 15. Form to amend tax return 7 15. Form to amend tax return 0 14. Form to amend tax return 3 13. Form to amend tax return 7 13. Form to amend tax return 0 12. Form to amend tax return 4 11. Form to amend tax return 8 11. Form to amend tax return 2 99 17. Form to amend tax return 2 16. Form to amend tax return 4 15. Form to amend tax return 7 15. Form to amend tax return 0 14. Form to amend tax return 3 13. Form to amend tax return 6 13. Form to amend tax return 0 12. Form to amend tax return 4 11. Form to amend tax return 8 11. Form to amend tax return 2 100 17. Form to amend tax return 1 16. Form to amend tax return 4 15. Form to amend tax return 7 15. Form to amend tax return 0 14. Form to amend tax return 3 13. Form to amend tax return 6 12. Form to amend tax return 9 12. Form to amend tax return 3 11. Form to amend tax return 7 11. Form to amend tax return 1 101 17. Form to amend tax return 1 16. Form to amend tax return 4 15. Form to amend tax return 6 14. Form to amend tax return 9 14. Form to amend tax return 2 13. Form to amend tax return 6 12. Form to amend tax return 9 12. Form to amend tax return 3 11. Form to amend tax return 7 11. Form to amend tax return 1 102 17. Form to amend tax return 1 16. Form to amend tax return 4 15. Form to amend tax return 6 14. Form to amend tax return 9 14. Form to amend tax return 2 13. Form to amend tax return 5 12. Form to amend tax return 9 12. Form to amend tax return 2 11. Form to amend tax return 6 11. Form to amend tax return 0 103 17. Form to amend tax return 1 16. Form to amend tax return 3 15. Form to amend tax return 6 14. Form to amend tax return 9 14. Form to amend tax return 2 13. Form to amend tax return 5 12. Form to amend tax return 9 12. Form to amend tax return 2 11. Form to amend tax return 6 11. Form to amend tax return 0 104 17. Form to amend tax return 1 16. Form to amend tax return 3 15. Form to amend tax return 6 14. Form to amend tax return 9 14. Form to amend tax return 2 13. Form to amend tax return 5 12. Form to amend tax return 8 12. Form to amend tax return 2 11. Form to amend tax return 6 11. Form to amend tax return 0 105 17. Form to amend tax return 1 16. Form to amend tax return 3 15. Form to amend tax return 6 14. Form to amend tax return 9 14. Form to amend tax return 2 13. Form to amend tax return 5 12. Form to amend tax return 8 12. Form to amend tax return 2 11. Form to amend tax return 5 10. Form to amend tax return 9 106 17. Form to amend tax return 1 16. Form to amend tax return 3 15. Form to amend tax return 6 14. Form to amend tax return 8 14. Form to amend tax return 1 13. Form to amend tax return 5 12. Form to amend tax return 8 12. Form to amend tax return 2 11. Form to amend tax return 5 10. Form to amend tax return 9 107 17. Form to amend tax return 0 16. Form to amend tax return 3 15. Form to amend tax return 6 14. Form to amend tax return 8 14. Form to amend tax return 1 13. Form to amend tax return 4 12. Form to amend tax return 8 12. Form to amend tax return 1 11. Form to amend tax return 5 10. Form to amend tax return 9 108 17. Form to amend tax return 0 16. Form to amend tax return 3 15. Form to amend tax return 5 14. Form to amend tax return 8 14. Form to amend tax return 1 13. Form to amend tax return 4 12. Form to amend tax return 8 12. Form to amend tax return 1 11. Form to amend tax return 5 10. Form to amend tax return 9 109 17. Form to amend tax return 0 16. Form to amend tax return 3 15. Form to amend tax return 5 14. Form to amend tax return 8 14. Form to amend tax return 1 13. Form to amend tax return 4 12. Form to amend tax return 8 12. Form to amend tax return 1 11. Form to amend tax return 5 10. Form to amend tax return 9 Appendix C. Form to amend tax return (Continued) Table II (continued) (Joint Life and Last Survivor Expectancy) (For Use by Owners Whose Spouses Are More Than 10 Years Younger and Are the Sole Beneficiaries of Their IRAs) Ages 70 71 72 73 74 75 76 77 78 79 110 17. Form to amend tax return 0 16. Form to amend tax return 3 15. Form to amend tax return 5 14. Form to amend tax return 8 14. Form to amend tax return 1 13. Form to amend tax return 4 12. Form to amend tax return 7 12. Form to amend tax return 1 11. Form to amend tax return 5 10. Form to amend tax return 9 111 17. Form to amend tax return 0 16. Form to amend tax return 3 15. Form to amend tax return 5 14. Form to amend tax return 8 14. Form to amend tax return 1 13. Form to amend tax return 4 12. Form to amend tax return 7 12. Form to amend tax return 1 11. Form to amend tax return 5 10. Form to amend tax return 8 112 17. Form to amend tax return 0 16. Form to amend tax return 3 15. Form to amend tax return 5 14. Form to amend tax return 8 14. Form to amend tax return 1 13. Form to amend tax return 4 12. Form to amend tax return 7 12. Form to amend tax return 1 11. Form to amend tax return 5 10. Form to amend tax return 8 113 17. Form to amend tax return 0 16. Form to amend tax return 3 15. Form to amend tax return 5 14. Form to amend tax return 8 14. Form to amend tax return 1 13. Form to amend tax return 4 12. Form to amend tax return 7 12. Form to amend tax return 1 11. Form to amend tax return 4 10. Form to amend tax return 8 114 17. Form to amend tax return 0 16. Form to amend tax return 3 15. Form to amend tax return 5 14. Form to amend tax return 8 14. Form to amend tax return 1 13. Form to amend tax return 4 12. Form to amend tax return 7 12. Form to amend tax return 1 11. Form to amend tax return 4 10. Form to amend tax return 8 115+ 17. Form to amend tax return 0 16. Form to amend tax return 3 15. Form to amend tax return 5 14. Form to amend tax return 8 14. Form to amend tax return 1 13. Form to amend tax return 4 12. Form to amend tax return 7 12. Form to amend tax return 1 11. Form to amend tax return 4 10. Form to amend tax return 8 Table II (continued) (Joint Life and Last Survivor Expectancy)  (For Use by Owners Whose Spouses Are More Than 10 Years Younger and Are the Sole Beneficiaries of Their IRAs) Ages 80 81 82 83 84 85 86 87 88 89 80 13. Form to amend tax return 8 13. Form to amend tax return 4 13. Form to amend tax return 1 12. Form to amend tax return 8 12. Form to amend tax return 6 12. Form to amend tax return 3 12. Form to amend tax return 1 11. Form to amend tax return 9 11. Form to amend tax return 7 11. Form to amend tax return 5 81 13. Form to amend tax return 4 13. Form to amend tax return 1 12. Form to amend tax return 7 12. Form to amend tax return 4 12. Form to amend tax return 2 11. Form to amend tax return 9 11. Form to amend tax return 7 11. Form to amend tax return 4 11. Form to amend tax return 3 11. Form to amend tax return 1 82 13. Form to amend tax return 1 12. Form to amend tax return 7 12. Form to amend tax return 4 12. Form to amend tax return 1 11. Form to amend tax return 8 11. Form to amend tax return 5 11. Form to amend tax return 3 11. Form to amend tax return 0 10. Form to amend tax return 8 10. Form to amend tax return 6 83 12. Form to amend tax return 8 12. Form to amend tax return 4 12. Form to amend tax return 1 11. Form to amend tax return 7 11. Form to amend tax return 4 11. Form to amend tax return 1 10. Form to amend tax return 9 10. Form to amend tax return 6 10. Form to amend tax return 4 10. Form to amend tax return 2 84 12. Form to amend tax return 6 12. Form to amend tax return 2 11. Form to amend tax return 8 11. Form to amend tax return 4 11. Form to amend tax return 1 10. Form to amend tax return 8 10. Form to amend tax return 5 10. Form to amend tax return 3 10. Form to amend tax return 1 9. Form to amend tax return 9 85 12. Form to amend tax return 3 11. Form to amend tax return 9 11. Form to amend tax return 5 11. Form to amend tax return 1 10. Form to amend tax return 8 10. Form to amend tax return 5 10. Form to amend tax return 2 9. Form to amend tax return 9 9. Form to amend tax return 7 9. Form to amend tax return 5 86 12. Form to amend tax return 1 11. Form to amend tax return 7 11. Form to amend tax return 3 10. Form to amend tax return 9 10. Form to amend tax return 5 10. Form to amend tax return 2 9. Form to amend tax return 9 9. Form to amend tax return 6 9. Form to amend tax return 4 9. Form to amend tax return 2 87 11. Form to amend tax return 9 11. Form to amend tax return 4 11. Form to amend tax return 0 10. Form to amend tax return 6 10. Form to amend tax return 3 9. Form to amend tax return 9 9. Form to amend tax return 6 9. Form to amend tax return 4 9. Form to amend tax return 1 8. Form to amend tax return 9 88 11. Form to amend tax return 7 11. Form to amend tax return 3 10. Form to amend tax return 8 10. Form to amend tax return 4 10. Form to amend tax return 1 9. Form to amend tax return 7 9. Form to amend tax return 4 9. Form to amend tax return 1 8. Form to amend tax return 8 8. Form to amend tax return 6 89 11. Form to amend tax return 5 11. Form to amend tax return 1 10. Form to amend tax return 6 10. Form to amend tax return 2 9. Form to amend tax return 9 9. Form to amend tax return 5 9. Form to amend tax return 2 8. Form to amend tax return 9 8. Form to amend tax return 6 8. Form to amend tax return 3 90 11. Form to amend tax return 4 10. Form to amend tax return 9 10. Form to amend tax return 5 10. Form to amend tax return 1 9. Form to amend tax return 7 9. Form to amend tax return 3 9. Form to amend tax return 0 8. Form to amend tax return 6 8. Form to amend tax return 3 8. Form to amend tax return 1 91 11. Form to amend tax return 3 10. Form to amend tax return 8 10. Form to amend tax return 3 9. Form to amend tax return 9 9. Form to amend tax return 5 9. Form to amend tax return 1 8. Form to amend tax return 8 8. Form to amend tax return 4 8. Form to amend tax return 1 7. Form to amend tax return 9 92 11. Form to amend tax return 2 10. Form to amend tax return 7 10. Form to amend tax return 2 9. Form to amend tax return 8 9. Form to amend tax return 3 9. Form to amend tax return 0 8. Form to amend tax return 6 8. Form to amend tax return 3 8. Form to amend tax return 0 7. Form to amend tax return 7 93 11. Form to amend tax return 1 10. Form to amend tax return 6 10. Form to amend tax return 1 9. Form to amend tax return 6 9. Form to amend tax return 2 8. Form to amend tax return 8 8. Form to amend tax return 5 8. Form to amend tax return 1 7. Form to amend tax return 8 7. Form to amend tax return 5 94 11. Form to amend tax return 0 10. Form to amend tax return 5 10. Form to amend tax return 0 9. Form to amend tax return 5 9. Form to amend tax return 1 8. Form to amend tax return 7 8. Form to amend tax return 3 8. Form to amend tax return 0 7. Form to amend tax return 6 7. Form to amend tax return 3 95 10. Form to amend tax return 9 10. Form to amend tax return 4 9. Form to amend tax return 9 9. Form to amend tax return 4 9. Form to amend tax return 0 8. Form to amend tax return 6 8. Form to amend tax return 2 7. Form to amend tax return 8 7. Form to amend tax return 5 7. Form to amend tax return 2 96 10. Form to amend tax return 8 10. Form to amend tax return 3 9. Form to amend tax return 8 9. Form to amend tax return 3 8. Form to amend tax return 9 8. Form to amend tax return 5 8. Form to amend tax return 1 7. Form to amend tax return 7 7. Form to amend tax return 4 7. Form to amend tax return 1 97 10. Form to amend tax return 7 10. Form to amend tax return 2 9. Form to amend tax return 7 9. Form to amend tax return 2 8. Form to amend tax return 8 8. Form to amend tax return 4 8. Form to amend tax return 0 7. Form to amend tax return 6 7. Form to amend tax return 3 6. Form to amend tax return 9 98 10. Form to amend tax return 7 10. Form to amend tax return 1 9. Form to amend tax return 6 9. Form to amend tax return 2 8. Form to amend tax return 7 8. Form to amend tax return 3 7. Form to amend tax return 9 7. Form to amend tax return 5 7. Form to amend tax return 1 6. Form to amend tax return 8 99 10. Form to amend tax return 6 10. Form to amend tax return 1 9. Form to amend tax return 6 9. Form to amend tax return 1 8. Form to amend tax return 6 8. Form to amend tax return 2 7. Form to amend tax return 8 7. Form to amend tax return 4 7. Form to amend tax return 0 6. Form to amend tax return 7 100 10. Form to amend tax return 6 10. Form to amend tax return 0 9. Form to amend tax return 5 9. Form to amend tax return 0 8. Form to amend tax return 5 8. Form to amend tax return 1 7. Form to amend tax return 7 7. Form to amend tax return 3 6. Form to amend tax return 9 6. Form to amend tax return 6 101 10. Form to amend tax return 5 10. Form to amend tax return 0 9. Form to amend tax return 4 9. Form to amend tax return 0 8. Form to amend tax return 5 8. Form to amend tax return 0 7. Form to amend tax return 6 7. Form to amend tax return 2 6. Form to amend tax return 9 6. Form to amend tax return 5 102 10. Form to amend tax return 5 9. Form to amend tax return 9 9. Form to amend tax return 4 8. Form to amend tax return 9 8. Form to amend tax return 4 8. Form to amend tax return 0 7. Form to amend tax return 5 7. Form to amend tax return 1 6. Form to amend tax return 8 6. Form to amend tax return 4 103 10. Form to amend tax return 4 9. Form to amend tax return 9 9. Form to amend tax return 4 8. Form to amend tax return 8 8. Form to amend tax return 4 7. Form to amend tax return 9 7. Form to amend tax return 5 7. Form to amend tax return 1 6. Form to amend tax return 7 6. Form to amend tax return 3 104 10. Form to amend tax return 4 9. Form to amend tax return 8 9. Form to amend tax return 3 8. Form to amend tax return 8 8. Form to amend tax return 3 7. Form to amend tax return 9 7. Form to amend tax return 4 7. Form to amend tax return 0 6. Form to amend tax return 6 6. Form to amend tax return 3 105 10. Form to amend tax return 4 9. Form to amend tax return 8 9. Form to amend tax return 3 8. Form to amend tax return 8 8. Form to amend tax return 3 7. Form to amend tax return 8 7. Form to amend tax return 4 7. Form to amend tax return 0 6. Form to amend tax return 6 6. Form to amend tax return 2 106 10. Form to amend tax return 3 9. Form to amend tax return 8 9. Form to amend tax return 2 8. Form to amend tax return 7 8. Form to amend tax return 2 7. Form to amend tax return 8 7. Form to amend tax return 3 6. Form to amend tax return 9 6. Form to amend tax return 5 6. Form to amend tax return 2 107 10. Form to amend tax return 3 9. Form to amend tax return 8 9. Form to amend tax return 2 8. Form to amend tax return 7 8. Form to amend tax return 2 7. Form to amend tax return 7 7. Form to amend tax return 3 6. Form to amend tax return 9 6. Form to amend tax return 5 6. Form to amend tax return 1 108 10. Form to amend tax return 3 9. Form to amend tax return 7 9. Form to amend tax return 2 8. Form to amend tax return 7 8. Form to amend tax return 2 7. Form to amend tax return 7 7. Form to amend tax return 3 6. Form to amend tax return 8 6. Form to amend tax return 4 6. Form to amend tax return 1 109 10. Form to amend tax return 3 9. Form to amend tax return 7 9. Form to amend tax return 2 8. Form to amend tax return 7 8. Form to amend tax return 2 7. Form to amend tax return 7 7. Form to amend tax return 2 6. Form to amend tax return 8 6. Form to amend tax return 4 6. Form to amend tax return 0 110 10. Form to amend tax return 3 9. Form to amend tax return 7 9. Form to amend tax return 2 8. Form to amend tax return 6 8. Form to amend tax return 1 7. Form to amend tax return 7 7. Form to amend tax return 2 6. Form to amend tax return 8 6. Form to amend tax return 4 6. Form to amend tax return 0 111 10. Form to amend tax return 3 9. Form to amend tax return 7 9. Form to amend tax return 1 8. Form to amend tax return 6 8. Form to amend tax return 1 7. Form to amend tax return 6 7. Form to amend tax return 2 6. Form to amend tax return 8 6. Form to amend tax return 3 6. Form to amend tax return 0 112 10. Form to amend tax return 2 9. Form to amend tax return 7 9. Form to amend tax return 1 8. Form to amend tax return 6 8. Form to amend tax return 1 7. Form to amend tax return 6 7. Form to amend tax return 2 6. Form to amend tax return 7 6. Form to amend tax return 3 5. Form to amend tax return 9 113 10. Form to amend tax return 2 9. Form to amend tax return 7 9. Form to amend tax return 1 8. Form to amend tax return 6 8. Form to amend tax return 1 7. Form to amend tax return 6 7. Form to amend tax return 2 6. Form to amend tax return 7 6. Form to amend tax return 3 5. Form to amend tax return 9 114 10. Form to amend tax return 2 9. Form to amend tax return 7 9. Form to amend tax return 1 8. Form to amend tax return 6 8. Form to amend tax return 1 7. Form to amend tax return 6 7. Form to amend tax return 1 6. Form to amend tax return 7 6. Form to amend tax return 3 5. Form to amend tax return 9 115+ 10. Form to amend tax return 2 9. Form to amend tax return 7 9. Form to amend tax return 1 8. Form to amend tax return 6 8. Form to amend tax return 1 7. Form to amend tax return 6 7. Form to amend tax return 1 6. Form to amend tax return 7 6. Form to amend tax return 3 5. Form to amend tax return 9 Appendix C. Form to amend tax return (Continued) Table II (continued) (Joint Life and Last Survivor Expectancy)  (For Use by Owners Whose Spouses Are More Than 10 Years Younger and Are the Sole Beneficiaries of Their IRAs) Ages 90 91 92 93 94 95 96 97 98 99 90 7. Form to amend tax return 8 7. Form to amend tax return 6 7. Form to amend tax return 4 7. Form to amend tax return 2 7. Form to amend tax return 1 6. Form to amend tax return 9 6. Form to amend tax return 8 6. Form to amend tax return 6 6. Form to amend tax return 5 6. Form to amend tax return 4 91 7. Form to amend tax return 6 7. Form to amend tax return 4 7. Form to amend tax return 2 7. Form to amend tax return 0 6. Form to amend tax return 8 6. Form to amend tax return 7 6. Form to amend tax return 5 6. Form to amend tax return 4 6. Form to amend tax return 3 6. Form to amend tax return 1 92 7. Form to amend tax return 4 7. Form to amend tax return 2 7. Form to amend tax return 0 6. Form to amend tax return 8 6. Form to amend tax return 6 6. Form to amend tax return 4 6. Form to amend tax return 3 6. Form to amend tax return 1 6. Form to amend tax return 0 5. Form to amend tax return 9 93 7. Form to amend tax return 2 7. Form to amend tax return 0 6. Form to amend tax return 8 6. Form to amend tax return 6 6. Form to amend tax return 4 6. Form to amend tax return 2 6. Form to amend tax return 1 5. Form to amend tax return 9 5. Form to amend tax return 8 5. Form to amend tax return 6 94 7. Form to amend tax return 1 6. Form to amend tax return 8 6. Form to amend tax return 6 6. Form to amend tax return 4 6. Form to amend tax return 2 6. Form to amend tax return 0 5. Form to amend tax return 9 5. Form to amend tax return 7 5. Form to amend tax return 6 5. Form to amend tax return 4 95 6. Form to amend tax return 9 6. Form to amend tax return 7 6. Form to amend tax return 4 6. Form to amend tax return 2 6. Form to amend tax return 0 5. Form to amend tax return 8 5. Form to amend tax return 7 5. Form to amend tax return 5 5. Form to amend tax return 4 5. Form to amend tax return 2 96 6. Form to amend tax return 8 6. Form to amend tax return 5 6. Form to amend tax return 3 6. Form to amend tax return 1 5. Form to amend tax return 9 5. Form to amend tax return 7 5. Form to amend tax return 5 5. Form to amend tax return 3 5. Form to amend tax return 2 5. Form to amend tax return 0 97 6. Form to amend tax return 6 6. Form to amend tax return 4 6. Form to amend tax return 1 5. Form to amend tax return 9 5. Form to amend tax return 7 5. Form to amend tax return 5 5. Form to amend tax return 3 5. Form to amend tax return 2 5. Form to amend tax return 0 4. Form to amend tax return 9 98 6. Form to amend tax return 5 6. Form to amend tax return 3 6. Form to amend tax return 0 5. Form to amend tax return 8 5. Form to amend tax return 6 5. Form to amend tax return 4 5. Form to amend tax return 2 5. Form to amend tax return 0 4. Form to amend tax return 8 4. Form to amend tax return 7 99 6. Form to amend tax return 4 6. Form to amend tax return 1 5. Form to amend tax return 9 5. Form to amend tax return 6 5. Form to amend tax return 4 5. Form to amend tax return 2 5. Form to amend tax return 0 4. Form to amend tax return 9 4. Form to amend tax return 7 4. Form to amend tax return 5 100 6. Form to amend tax return 3 6. Form to amend tax return 0 5. Form to amend tax return 8 5. Form to amend tax return 5 5. Form to amend tax return 3 5. Form to amend tax return 1 4. Form to amend tax return 9 4. Form to amend tax return 7 4. Form to amend tax return 5 4. Form to amend tax return 4 101 6. Form to amend tax return 2 5. Form to amend tax return 9 5. Form to amend tax return 6 5. Form to amend tax return 4 5. Form to amend tax return 2 5. Form to amend tax return 0 4. Form to amend tax return 8 4. Form to amend tax return 6 4. Form to amend tax return 4 4. Form to amend tax return 2 102 6. Form to amend tax return 1 5. Form to amend tax return 8 5. Form to amend tax return 5 5. Form to amend tax return 3 5. Form to amend tax return 1 4. Form to amend tax return 8 4. Form to amend tax return 6 4. Form to amend tax return 4 4. Form to amend tax return 3 4. Form to amend tax return 1 103 6. Form to amend tax return 0 5. Form to amend tax return 7 5. Form to amend tax return 4 5. Form to amend tax return 2 5. Form to amend tax return 0 4. Form to amend tax return 7 4. Form to amend tax return 5 4. Form to amend tax return 3 4. Form to amend tax return 1 4. Form to amend tax return 0 104 5. Form to amend tax return 9 5. Form to amend tax return 6 5. Form to amend tax return 4 5. Form to amend tax return 1 4. Form to amend tax return 9 4. Form to amend tax return 6 4. Form to amend tax return 4 4. Form to amend tax return 2 4. Form to amend tax return 0 3. Form to amend tax return 8 105 5. Form to amend tax return 9 5. Form to amend tax return 6 5. Form to amend tax return 3 5. Form to amend tax return 0 4. Form to amend tax return 8 4. Form to amend tax return 5 4. Form to amend tax return 3 4. Form to amend tax return 1 3. Form to amend tax return 9 3. Form to amend tax return 7 106 5. Form to amend tax return 8 5. Form to amend tax return 5 5. Form to amend tax return 2 4. Form to amend tax return 9 4. Form to amend tax return 7 4. Form to amend tax return 5 4. Form to amend tax return 2 4. Form to amend tax return 0 3. Form to amend tax return 8 3. Form to amend tax return 6 107 5. Form to amend tax return 8 5. Form to amend tax return 4 5. Form to amend tax return 1 4. Form to amend tax return 9 4. Form to amend tax return 6 4. Form to amend tax return 4 4. Form to amend tax return 2 3. Form to amend tax return 9 3. Form to amend tax return 7 3. Form to amend tax return 5 108 5. Form to amend tax return 7 5. Form to amend tax return 4 5. Form to amend tax return 1 4. Form to amend tax return 8 4. Form to amend tax return 6 4. Form to amend tax return 3 4. Form to amend tax return 1 3. Form to amend tax return 9 3. Form to amend tax return 7 3. Form to amend tax return 5 109 5. Form to amend tax return 7 5. Form to amend tax return 3 5. Form to amend tax return 0 4. Form to amend tax return 8 4. Form to amend tax return 5 4. Form to amend tax return 3 4. Form to amend tax return 0 3. Form to amend tax return 8 3. Form to amend tax return 6 3. Form to amend tax return 4 110 5. Form to amend tax return 6 5. Form to amend tax return 3 5. Form to amend tax return 0 4. Form to amend tax return 7 4. Form to amend tax return 5 4. Form to amend tax return 2 4. Form to amend tax return 0 3. Form to amend tax return 8 3. Form to amend tax return 5 3. Form to amend tax return 3 111 5. Form to amend tax return 6 5. Form to amend tax return 3 5. Form to amend tax return 0 4. Form to amend tax return 7 4. Form to amend tax return 4 4. Form to amend tax return 2 3. Form to amend tax return 9 3. Form to amend tax return 7 3. Form to amend tax return 5 3. Form to amend tax return 3 112 5. Form to amend tax return 6 5. Form to amend tax return 3 4. Form to amend tax return 9 4. Form to amend tax return 7 4. Form to amend tax return 4 4. Form to amend tax return 1 3. Form to amend tax return 9 3. Form to amend tax return 7 3. Form to amend tax return 5 3. Form to amend tax return 2 113 5. Form to amend tax return 6 5. Form to amend tax return 2 4. Form to amend tax return 9 4. Form to amend tax return 6 4. Form to amend tax return 4 4. Form to amend tax return 1 3. Form to amend tax return 9 3. Form to amend tax return 6 3. Form to amend tax return 4 3. Form to amend tax return 2 114 5. Form to amend tax return 6 5. Form to amend tax return 2 4. Form to amend tax return 9 4. Form to amend tax return 6 4. Form to amend tax return 3 4. Form to amend tax return 1 3. Form to amend tax return 9 3. Form to amend tax return 6 3. Form to amend tax return 4 3. Form to amend tax return 2 115+ 5. Form to amend tax return 5 5. Form to amend tax return 2 4. Form to amend tax return 9 4. Form to amend tax return 6 4. Form to amend tax return 3 4. Form to amend tax return 1 3. Form to amend tax return 8 3. Form to amend tax return 6 3. Form to amend tax return 4 3. Form to amend tax return 1 Appendix C. Form to amend tax return (Continued) Table II (continued) (Joint Life and Last Survivor Expectancy)  (For Use by Owners Whose Spouses Are More Than 10 Years Younger and Are the Sole Beneficiaries of Their IRAs) Ages 100 101 102 103 104 105 106 107 108 109 100 4. Form to amend tax return 2 4. Form to amend tax return 1 3. Form to amend tax return 9 3. Form to amend tax return 8 3. Form to amend tax return 7 3. Form to amend tax return 5 3. Form to amend tax return 4 3. Form to amend tax return 3 3. Form to amend tax return 3 3. Form to amend tax return 2 101 4. Form to amend tax return 1 3. Form to amend tax return 9 3. Form to amend tax return 7 3. Form to amend tax return 6 3. Form to amend tax return 5 3. Form to amend tax return 4 3. Form to amend tax return 2 3. Form to amend tax return 1 3. Form to amend tax return 1 3. Form to amend tax return 0 102 3. Form to amend tax return 9 3. Form to amend tax return 7 3. Form to amend tax return 6 3. Form to amend tax return 4 3. Form to amend tax return 3 3. Form to amend tax return 2 3. Form to amend tax return 1 3. Form to amend tax return 0 2. Form to amend tax return 9 2. Form to amend tax return 8 103 3. Form to amend tax return 8 3. Form to amend tax return 6 3. Form to amend tax return 4 3. Form to amend tax return 3 3. Form to amend tax return 2 3. Form to amend tax return 0 2. Form to amend tax return 9 2. Form to amend tax return 8 2. Form to amend tax return 7 2. Form to amend tax return 6 104 3. Form to amend tax return 7 3. Form to amend tax return 5 3. Form to amend tax return 3 3. Form to amend tax return 2 3. Form to amend tax return 0 2. Form to amend tax return 9 2. Form to amend tax return 7 2. Form to amend tax return 6 2. Form to amend tax return 5 2. Form to amend tax return 4 105 3. Form to amend tax return 5 3. Form to amend tax return 4 3. Form to amend tax return 2 3. Form to amend tax return 0 2. Form to amend tax return 9 2. Form to amend tax return 7 2. Form to amend tax return 6 2. Form to amend tax return 5 2. Form to amend tax return 4 2. Form to amend tax return 3 106 3. Form to amend tax return 4 3. Form to amend tax return 2 3. Form to amend tax return 1 2. Form to amend tax return 9 2. Form to amend tax return 7 2. Form to amend tax return 6 2. Form to amend tax return 4 2. Form to amend tax return 3 2. Form to amend tax return 2 2. Form to amend tax return 1 107 3. Form to amend tax return 3 3. Form to amend tax return 1 3. Form to amend tax return 0 2. Form to amend tax return 8 2. Form to amend tax return 6 2. Form to amend tax return 5 2. Form to amend tax return 3 2. Form to amend tax return 2 2. Form to amend tax return 1 2. Form to amend tax return 0 108 3. Form to amend tax return 3 3. Form to amend tax return 1 2. Form to amend tax return 9 2. Form to amend tax return 7 2. Form to amend tax return 5 2. Form to amend tax return 4 2. Form to amend tax return 2 2. Form to amend tax return 1 1. Form to amend tax return 9 1. Form to amend tax return 8 109 3. Form to amend tax return 2 3. Form to amend tax return 0 2. Form to amend tax return 8 2. Form to amend tax return 6 2. Form to amend tax return 4 2. Form to amend tax return 3 2. Form to amend tax return 1 2. Form to amend tax return 0 1. Form to amend tax return 8 1. Form to amend tax return 7 110 3. Form to amend tax return 1 2. Form to amend tax return 9 2. Form to amend tax return 7 2. Form to amend tax return 5 2. Form to amend tax return 3 2. Form to amend tax return 2 2. Form to amend tax return 0 1. Form to amend tax return 9 1. Form to amend tax return 7 1. Form to amend tax return 6 111 3. Form to amend tax return 1 2. Form to amend tax return 9 2. Form to amend tax return 7 2. Form to amend tax return 5 2. Form to amend tax return 3 2. Form to amend tax return 1 1. Form to amend tax return 9 1. Form to amend tax return 8 1. Form to amend tax return 6 1. Form to amend tax return 5 112 3. Form to amend tax return 0 2. Form to amend tax return 8 2. Form to amend tax return 6 2. Form to amend tax return 4 2. Form to amend tax return 2 2. Form to amend tax return 0 1. Form to amend tax return 9 1. Form to amend tax return 7 1. Form to amend tax return 5 1. Form to amend tax return 4 113 3. Form to amend tax return 0 2. Form to amend tax return 8 2. Form to amend tax return 6 2. Form to amend tax return 4 2. Form to amend tax return 2 2. Form to amend tax return 0 1. Form to amend tax return 8 1. Form to amend tax return 6 1. Form to amend tax return 5 1. Form to amend tax return 3 114 3. Form to amend tax return 0 2. Form to amend tax return 7 2. Form to amend tax return 5 2. Form to amend tax return 3 2. Form to amend tax return 1 1. Form to amend tax return 9 1. Form to amend tax return 8 1. Form to amend tax return 6 1. Form to amend tax return 4 1. Form to amend tax return 3 115+ 2. Form to amend tax return 9 2. Form to amend tax return 7 2. Form to amend tax return 5 2. Form to amend tax return 3 2. Form to amend tax return 1 1. Form to amend tax return 9 1. Form to amend tax return 7 1. Form to amend tax return 5 1. Form to amend tax return 4 1. Form to amend tax return 2 Table II (continued) (Joint Life and Last Survivor Expectancy)  (For Use by Owners Whose Spouses Are More Than 10 Years Younger and Are the Sole Beneficiaries of Their IRAs) Ages 110 111 112 113 114 115+         110 1. Form to amend tax return 5 1. Form to amend tax return 4 1. Form to amend tax return 3 1. Form to amend tax return 2 1. Form to amend tax return 1 1. Form to amend tax return 1         111 1. Form to amend tax return 4 1. Form to amend tax return 2 1. Form to amend tax return 1 1. Form to amend tax return 1 1. Form to amend tax return 0 1. Form to amend tax return 0         112 1. Form to amend tax return 3 1. Form to amend tax return 1 1. Form to amend tax return 0 1. Form to amend tax return 0 1. Form to amend tax return 0 1. Form to amend tax return 0         113 1. Form to amend tax return 2 1. Form to amend tax return 1 1. Form to amend tax return 0 1. Form to amend tax return 0 1. Form to amend tax return 0 1. Form to amend tax return 0         114 1. Form to amend tax return 1 1. Form to amend tax return 0 1. Form to amend tax return 0 1. Form to amend tax return 0 1. Form to amend tax return 0 1. Form to amend tax return 0         115+ 1. Form to amend tax return 1 1. Form to amend tax return 0 1. Form to amend tax return 0 1. Form to amend tax return 0 1. Form to amend tax return 0 1. Form to amend tax return 0         Appendix C. Form to amend tax return Uniform Lifetime Table         Table III (Uniform Lifetime) (For Use by: Unmarried Owners, Married Owners Whose Spouses Are Not More Than 10 Years Younger, and Married Owners Whose Spouses Are Not the Sole Beneficiaries of Their IRAs)   Age Distribution Period Age Distribution Period 70 27. Form to amend tax return 4 93 9. Form to amend tax return 6 71 26. Form to amend tax return 5 94 9. Form to amend tax return 1 72 25. Form to amend tax return 6 95 8. Form to amend tax return 6 73 24. Form to amend tax return 7 96 8. Form to amend tax return 1 74 23. Form to amend tax return 8 97 7. Form to amend tax return 6 75 22. Form to amend tax return 9 98 7. Form to amend tax return 1 76 22. Form to amend tax return 0 99 6. Form to amend tax return 7 77 21. Form to amend tax return 2 100 6. Form to amend tax return 3 78 20. Form to amend tax return 3 101 5. Form to amend tax return 9 79 19. Form to amend tax return 5 102 5. Form to amend tax return 5 80 18. Form to amend tax return 7 103 5. Form to amend tax return 2 81 17. Form to amend tax return 9 104 4. Form to amend tax return 9 82 17. Form to amend tax return 1 105 4. Form to amend tax return 5 83 16. Form to amend tax return 3 106 4. Form to amend tax return 2 84 15. Form to amend tax return 5 107 3. Form to amend tax return 9 85 14. Form to amend tax return 8 108 3. Form to amend tax return 7 86 14. Form to amend tax return 1 109 3. Form to amend tax return 4 87 13. Form to amend tax return 4 110 3. Form to amend tax return 1 88 12. Form to amend tax return 7 111 2. Form to amend tax return 9 89 12. Form to amend tax return 0 112 2. Form to amend tax return 6 90 11. Form to amend tax return 4 113 2. Form to amend tax return 4 91 10. Form to amend tax return 8 114 2. Form to amend tax return 1 92 10. Form to amend tax return 2 115 and over 1. 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The Form To Amend Tax Return

Form to amend tax return Part Six -   Figuring Your Taxes and Credits The eight chapters in this part explain how to figure your tax and how to figure the tax of certain children who have more than $2,000 of unearned income. Form to amend tax return They also discuss tax credits that, unlike deductions, are subtracted directly from your tax and reduce your tax dollar for dollar. Form to amend tax return Chapter 36 discusses the earned income credit. Form to amend tax return Chapter 37 discusses a wide variety of other credits, such as the adoption credit. Form to amend tax return Table of Contents 30. Form to amend tax return   How To Figure Your TaxIntroduction Figuring Your Tax Alternative Minimum Tax (AMT) Tax Figured by IRSFiling the Return 31. Form to amend tax return   Tax on Unearned Income of Certain ChildrenWhat's New Introduction Useful Items - You may want to see: Which Parent's Return To UseParents Who Do Not File a Joint Return Parent's Election To Report Child's Interest and DividendsEffect of Making the Election Figuring Child's Income Figuring Additional Tax Tax for Certain Children Who Have Unearned IncomeProviding Parental Information (Form 8615, lines A–C) Step 1. Form to amend tax return Figuring the Child's Net Unearned Income (Form 8615, Part I) Step 2. Form to amend tax return Figuring Tentative Tax at the Parent's Tax Rate (Form 8615, Part II) Step 3. Form to amend tax return Figuring the Child's Tax (Form 8615, Part III) 32. Form to amend tax return   Child and Dependent Care CreditReminders Introduction Useful Items - You may want to see: Tests To Claim the CreditQualifying Person Test Earned Income Test Work-Related Expense Test Joint Return Test Provider Identification Test How To Figure the CreditFiguring Total Work-Related Expenses Earned Income Limit Dollar Limit Amount of Credit How To Claim the CreditTax credit not refundable. Form to amend tax return Employment Taxes for Household Employers 33. Form to amend tax return   Credit for the Elderly or the DisabledIntroduction Useful Items - You may want to see: Are You Eligible for the Credit?Qualified Individual Income Limits How to Claim the CreditCredit Figured for You Credit Figured by You 34. Form to amend tax return   Child Tax CreditIntroduction Useful Items - You may want to see: Qualifying Child Amount of CreditLimits on the Credit Claiming the Credit Additional Child Tax Credit Completing Schedule 8812 (Form 1040A or 1040)Part I Parts II–IV 35. Form to amend tax return   Education CreditsIntroduction Useful Items - You may want to see: Who Can Claim an Education Credit Qualified Education ExpensesNo Double Benefit Allowed Adjustments to Qualified Education Expenses 36. Form to amend tax return   Earned Income Credit (EIC)What's New Reminders Introduction Useful Items - You may want to see: Do You Qualify for the Credit?If Improper Claim Made in Prior Year Part A. Form to amend tax return Rules for EveryoneRule 1. Form to amend tax return Your AGI Must Be Less Than: Rule 2. Form to amend tax return You Must Have a Valid Social Security Number (SSN) Rule 3. Form to amend tax return Your Filing Status Cannot Be Married Filing Separately Rule 4. Form to amend tax return You Must Be a U. Form to amend tax return S. Form to amend tax return Citizen or Resident Alien All Year Rule 5. Form to amend tax return You Cannot File Form 2555 or Form 2555-EZ Rule 6. Form to amend tax return Your Investment Income Must Be $3,300 or Less Rule 7. Form to amend tax return You Must Have Earned Income Part B. Form to amend tax return Rules If You Have a Qualifying ChildRule 8. Form to amend tax return Your Child Must Meet the Relationship, Age, Residency, and Joint Return Tests Rule 9. Form to amend tax return Your Qualifying Child Cannot Be Used By More Than One Person To Claim the EIC Rule 10. Form to amend tax return You Cannot Be a Qualifying Child of Another Taxpayer Part C. Form to amend tax return Rules If You Do Not Have a Qualifying ChildRule 11. Form to amend tax return You Must Be at Least Age 25 but Under Age 65 Rule 12. Form to amend tax return You Cannot Be the Dependent of Another Person Rule 13. Form to amend tax return You Cannot Be a Qualifying Child of Another Taxpayer Rule 14. Form to amend tax return You Must Have Lived in the United States More Than Half of the Year Part D. Form to amend tax return Figuring and Claiming the EICRule 15. Form to amend tax return Your Earned Income Must Be Less Than: IRS Will Figure the EIC for You How To Figure the EIC Yourself ExamplesExample 1. Form to amend tax return John and Janet Smith (Form 1040A) Example 2. Form to amend tax return Kelly Green (Form 1040EZ) 37. Form to amend tax return   Other CreditsWhat's New Introduction Useful Items - You may want to see: Nonrefundable CreditsAdoption Credit Alternative Motor Vehicle Credit Alternative Fuel Vehicle Refueling Property Credit Credit to Holders of Tax Credit Bonds Foreign Tax Credit Mortgage Interest Credit Nonrefundable Credit for Prior Year Minimum Tax Plug-in Electric Drive Motor Vehicle Credit Residential Energy Credits Retirement Savings Contributions Credit (Saver's Credit) Refundable CreditsCredit for Tax on Undistributed Capital Gain Health Coverage Tax Credit Credit for Excess Social Security Tax or Railroad Retirement Tax Withheld Prev  Up  Next   Home   More Online Publications