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Free Taxes For Students

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Free Taxes For Students

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

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IR-2014-19, Feb. 25, 2014

The Internal Revenue Service is offering educational Health Care Tax Tips to help individuals understand how the Affordable Care Act may affect their taxes. 

The IRS has designed the Health Care Tax Tips to help people understand what they need to know for the federal individual income tax returns they are filing this year, as well as for future tax returns. This includes information on the Premium Tax Credit and making health care coverage choices.

Although many of the tax provisions included in the law went into effect on Jan. 1, 2014, most do not affect the 2013 tax returns. 

The Health Care Tax Tips, which are now available at IRS.gov/aca, include:

    • IRS Reminds Individuals of Health Care Choices for 2014 — Find out what you need to know about how health care choices you make for 2014 may affect your taxes.
    • The Health Insurance Marketplace – Learn about Your Health Insurance Coverage Options Find out about getting health care coverage through the Health Insurance Marketplace.
    • The Premium Tax Credit — Learn the basics of the Premium Tax Credit, including who might be eligible and how to get the credit.
    • The Individual Shared Responsibility Payment – An Overview — Provides information about types of qualifying coverage, exemptions from having coverage, and making a payment if you do not have qualifying coverage or an exemption.
    • Three Timely Tips about Taxes and the Health Care Law —  Provides tips that help with filing the 2013 tax return, including information about employment status, tax favored health plans and itemized deductions.
    • Four Tax Facts about the Health Care Law for Individuals — Offers basic tips to help people determine if the Affordable Care Act affects them and their families, and where to find more information.
    • Changes in Circumstances can Affect your Premium Tax Credit — Learn the importance of reporting any changes in circumstances that involve family size or income when advance payments of the Premium Tax Credit are involved.

In addition to Health Care Tax Tips, the IRS.gov/aca website offers informative flyers and brochures, Frequently Asked Questions and in-depth legal guidance regarding the tax provisions of the Affordable Care Act.   

Individuals interested in receiving copies of IRS tax tips via email on a variety of topics, including the Affordable Care Act, can subscribe at www.irs.gov/uac/Subscribe-to-IRS-Tax-Tips.

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Page Last Reviewed or Updated: 12-Mar-2014

The Free Taxes For Students

Free taxes for students Publication 936 - Main Content Table of Contents Part I. Free taxes for students Home Mortgage InterestSecured Debt Qualified Home Special Situations Points Mortgage Insurance Premiums Form 1098, Mortgage Interest Statement How To Report Special Rule for Tenant-Stockholders in Cooperative Housing Corporations Part II. Free taxes for students Limits on Home Mortgage Interest DeductionHome Acquisition Debt Home Equity Debt Grandfathered Debt Table 1 Instructions How To Get Tax HelpLow Income Taxpayer Clinics Part I. Free taxes for students Home Mortgage Interest This part explains what you can deduct as home mortgage interest. Free taxes for students It includes discussions on points, mortgage insurance premiums, and how to report deductible interest on your tax return. Free taxes for students Generally, home mortgage interest is any interest you pay on a loan secured by your home (main home or a second home). Free taxes for students The loan may be a mortgage to buy your home, a second mortgage, a line of credit, or a home equity loan. Free taxes for students You can deduct home mortgage interest if all the following conditions are met. Free taxes for students You file Form 1040 and itemize deductions on Schedule A (Form 1040). Free taxes for students The mortgage is a secured debt on a qualified home in which you have an ownership interest. Free taxes for students Secured Debt and Qualified Home are explained later. Free taxes for students  Both you and the lender must intend that the loan be repaid. Free taxes for students Fully deductible interest. Free taxes for students   In most cases, you can deduct all of your home mortgage interest. Free taxes for students How much you can deduct depends on the date of the mortgage, the amount of the mortgage, and how you use the mortgage proceeds. Free taxes for students   If all of your mortgages fit into one or more of the following three categories at all times during the year, you can deduct all of the interest on those mortgages. Free taxes for students (If any one mortgage fits into more than one category, add the debt that fits in each category to your other debt in the same category. Free taxes for students ) If one or more of your mortgages does not fit into any of these categories, use Part II of this publication to figure the amount of interest you can deduct. Free taxes for students   The three categories are as follows. Free taxes for students Mortgages you took out on or before October 13, 1987 (called grandfathered debt). Free taxes for students Mortgages you took out after October 13, 1987, to buy, build, or improve your home (called home acquisition debt), but only if throughout 2013 these mortgages plus any grandfathered debt totaled $1 million or less ($500,000 or less if married filing separately). Free taxes for students Mortgages you took out after October 13, 1987, other than to buy, build, or improve your home (called home equity debt), but only if throughout 2013 these mortgages totaled $100,000 or less ($50,000 or less if married filing separately) and totaled no more than the fair market value of your home reduced by (1) and (2). Free taxes for students The dollar limits for the second and third categories apply to the combined mortgages on your main home and second home. Free taxes for students   See Part II for more detailed definitions of grandfathered, home acquisition, and home equity debt. Free taxes for students    You can use Figure A to check whether your home mortgage interest is fully deductible. Free taxes for students This image is too large to be displayed in the current screen. Free taxes for students Please click the link to view the image. Free taxes for students Figure A. Free taxes for students Is My Home Mortgage Interest Fully Deductible? Secured Debt You can deduct your home mortgage interest only if your mortgage is a secured debt. Free taxes for students A secured debt is one in which you sign an instrument (such as a mortgage, deed of trust, or land contract) that: Makes your ownership in a qualified home security for payment of the debt, Provides, in case of default, that your home could satisfy the debt, and Is recorded or is otherwise perfected under any state or local law that applies. Free taxes for students In other words, your mortgage is a secured debt if you put your home up as collateral to protect the interests of the lender. Free taxes for students If you cannot pay the debt, your home can then serve as payment to the lender to satisfy (pay) the debt. Free taxes for students In this publication, mortgage will refer to secured debt. Free taxes for students Debt not secured by home. Free taxes for students   A debt is not secured by your home if it is secured solely because of a lien on your general assets or if it is a security interest that attaches to the property without your consent (such as a mechanic's lien or judgment lien). Free taxes for students   A debt is not secured by your home if it once was, but is no longer secured by your home. Free taxes for students Wraparound mortgage. Free taxes for students   This is not a secured debt unless it is recorded or otherwise perfected under state law. Free taxes for students Example. Free taxes for students Beth owns a home subject to a mortgage of $40,000. Free taxes for students She sells the home for $100,000 to John, who takes it subject to the $40,000 mortgage. Free taxes for students Beth continues to make the payments on the $40,000 note. Free taxes for students John pays $10,000 down and gives Beth a $90,000 note secured by a wraparound mortgage on the home. Free taxes for students Beth does not record or otherwise perfect the $90,000 mortgage under the state law that applies. Free taxes for students Therefore, the mortgage is not a secured debt and John cannot deduct any of the interest he pays on it as home mortgage interest. Free taxes for students Choice to treat the debt as not secured by your home. Free taxes for students   You can choose to treat any debt secured by your qualified home as not secured by the home. Free taxes for students This treatment begins with the tax year for which you make the choice and continues for all later tax years. Free taxes for students You can revoke your choice only with the consent of the Internal Revenue Service (IRS). Free taxes for students   You may want to treat a debt as not secured by your home if the interest on that debt is fully deductible (for example, as a business expense) whether or not it qualifies as home mortgage interest. Free taxes for students This may allow you, if the limits in Part II apply, more of a deduction for interest on other debts that are deductible only as home mortgage interest. Free taxes for students Cooperative apartment owner. Free taxes for students   If you own stock in a cooperative housing corporation, see the Special Rule for Tenant-Stockholders in Cooperative Housing Corporations , near the end of this Part I. Free taxes for students Qualified Home For you to take a home mortgage interest deduction, your debt must be secured by a qualified home. Free taxes for students This means your main home or your second home. Free taxes for students A home includes a house, condominium, cooperative, mobile home, house trailer, boat, or similar property that has sleeping, cooking, and toilet facilities. Free taxes for students The interest you pay on a mortgage on a home other than your main or second home may be deductible if the proceeds of the loan were used for business, investment, or other deductible purposes. Free taxes for students Otherwise, it is considered personal interest and is not deductible. Free taxes for students Main home. Free taxes for students   You can have only one main home at any one time. Free taxes for students This is the home where you ordinarily live most of the time. Free taxes for students Second home. Free taxes for students   A second home is a home that you choose to treat as your second home. Free taxes for students Second home not rented out. Free taxes for students   If you have a second home that you do not hold out for rent or resale to others at any time during the year, you can treat it as a qualified home. Free taxes for students You do not have to use the home during the year. Free taxes for students Second home rented out. Free taxes for students   If you have a second home and rent it out part of the year, you also must use it as a home during the year for it to be a qualified home. Free taxes for students You must use this home more than 14 days or more than 10% of the number of days during the year that the home is rented at a fair rental, whichever is longer. Free taxes for students If you do not use the home long enough, it is considered rental property and not a second home. Free taxes for students For information on residential rental property, see Publication 527. Free taxes for students More than one second home. Free taxes for students   If you have more than one second home, you can treat only one as the qualified second home during any year. Free taxes for students However, you can change the home you treat as a second home during the year in the following situations. Free taxes for students If you get a new home during the year, you can choose to treat the new home as your second home as of the day you buy it. Free taxes for students If your main home no longer qualifies as your main home, you can choose to treat it as your second home as of the day you stop using it as your main home. Free taxes for students If your second home is sold during the year or becomes your main home, you can choose a new second home as of the day you sell the old one or begin using it as your main home. Free taxes for students Divided use of your home. Free taxes for students   The only part of your home that is considered a qualified home is the part you use for residential living. Free taxes for students If you use part of your home for other than residential living, such as a home office, you must allocate the use of your home. Free taxes for students You must then divide both the cost and fair market value of your home between the part that is a qualified home and the part that is not. Free taxes for students Dividing the cost may affect the amount of your home acquisition debt, which is limited to the cost of your home plus the cost of any improvements. Free taxes for students (See Home Acquisition Debt in Part II. Free taxes for students ) Dividing the fair market value may affect your home equity debt limit, also explained in Part II . Free taxes for students Renting out part of home. Free taxes for students   If you rent out part of a qualified home to another person (tenant), you can treat the rented part as being used by you for residential living only if all of the following conditions apply. Free taxes for students The rented part of your home is used by the tenant primarily for residential living. Free taxes for students The rented part of your home is not a self-contained residential unit having separate sleeping, cooking, and toilet facilities. Free taxes for students You do not rent (directly or by sublease) the same or different parts of your home to more than two tenants at any time during the tax year. Free taxes for students If two persons (and dependents of either) share the same sleeping quarters, they are treated as one tenant. Free taxes for students Office in home. Free taxes for students   If you have an office in your home that you use in your business, see Publication 587, Business Use of Your Home. Free taxes for students It explains how to figure your deduction for the business use of your home, which includes the business part of your home mortgage interest. Free taxes for students Home under construction. Free taxes for students   You can treat a home under construction as a qualified home for a period of up to 24 months, but only if it becomes your qualified home at the time it is ready for occupancy. Free taxes for students   The 24-month period can start any time on or after the day construction begins. Free taxes for students Home destroyed. Free taxes for students   You may be able to continue treating your home as a qualified home even after it is destroyed in a fire, storm, tornado, earthquake, or other casualty. Free taxes for students This means you can continue to deduct the interest you pay on your home mortgage, subject to the limits described in this publication. Free taxes for students   You can continue treating a destroyed home as a qualified home if, within a reasonable period of time after the home is destroyed, you: Rebuild the destroyed home and move into it, or Sell the land on which the home was located. Free taxes for students   This rule applies to your main home and to a second home that you treat as a qualified home. Free taxes for students Time-sharing arrangements. Free taxes for students   You can treat a home you own under a time-sharing plan as a qualified home if it meets all the requirements. Free taxes for students A time-sharing plan is an arrangement between two or more people that limits each person's interest in the home or right to use it to a certain part of the year. Free taxes for students Rental of time-share. Free taxes for students   If you rent out your time-share, it qualifies as a second home only if you also use it as a home during the year. Free taxes for students See Second home rented out , earlier, for the use requirement. Free taxes for students To know whether you meet that requirement, count your days of use and rental of the home only during the time you have a right to use it or to receive any benefits from the rental of it. Free taxes for students Married taxpayers. Free taxes for students   If you are married and file a joint return, your qualified home(s) can be owned either jointly or by only one spouse. Free taxes for students Separate returns. Free taxes for students   If you are married filing separately and you and your spouse own more than one home, you can each take into account only one home as a qualified home. Free taxes for students However, if you both consent in writing, then one spouse can take both the main home and a second home into account. Free taxes for students Special Situations This section describes certain items that can be included as home mortgage interest and others that cannot. Free taxes for students It also describes certain special situations that may affect your deduction. Free taxes for students Late payment charge on mortgage payment. Free taxes for students   You can deduct as home mortgage interest a late payment charge if it was not for a specific service performed in connection with your mortgage loan. Free taxes for students Mortgage prepayment penalty. Free taxes for students   If you pay off your home mortgage early, you may have to pay a penalty. Free taxes for students You can deduct that penalty as home mortgage interest provided the penalty is not for a specific service performed or cost incurred in connection with your mortgage loan. Free taxes for students Sale of home. Free taxes for students   If you sell your home, you can deduct your home mortgage interest (subject to any limits that apply) paid up to, but not including, the date of the sale. Free taxes for students Example. Free taxes for students John and Peggy Harris sold their home on May 7. Free taxes for students Through April 30, they made home mortgage interest payments of $1,220. Free taxes for students The settlement sheet for the sale of the home showed $50 interest for the 6-day period in May up to, but not including, the date of sale. Free taxes for students Their mortgage interest deduction is $1,270 ($1,220 + $50). Free taxes for students Prepaid interest. Free taxes for students   If you pay interest in advance for a period that goes beyond the end of the tax year, you must spread this interest over the tax years to which it applies. Free taxes for students You can deduct in each year only the interest that qualifies as home mortgage interest for that year. Free taxes for students However, there is an exception that applies to points, discussed later. Free taxes for students Mortgage interest credit. Free taxes for students    You may be able to claim a mortgage interest credit if you were issued a mortgage credit certificate (MCC) by a state or local government. Free taxes for students Figure the credit on Form 8396, Mortgage Interest Credit. Free taxes for students If you take this credit, you must reduce your mortgage interest deduction by the amount of the credit. Free taxes for students   See Form 8396 and Publication 530 for more information on the mortgage interest credit. Free taxes for students Ministers' and military housing allowance. Free taxes for students   If you are a minister or a member of the uniformed services and receive a housing allowance that is not taxable, you can still deduct your home mortgage interest. Free taxes for students Hardest Hit Fund and Emergency Homeowners' Loan Programs. Free taxes for students   You can use a special method to compute your deduction for mortgage interest and real estate taxes on your main home if you meet the following two conditions. Free taxes for students You received assistance under: A State Housing Finance Agency (State HFA) Hardest Hit Fund program in which program payments could be used to pay mortgage interest, or An Emergency Homeowners' Loan Program administered by the Department of Housing and Urban Development (HUD) or a state. Free taxes for students You meet the rules to deduct all of the mortgage interest on your loan and all of the real estate taxes on your main home. Free taxes for students If you meet these tests, then you can deduct all of the payments you actually made during the year to your mortgage servicer, the State HFA, or HUD on the home mortgage (including the amount shown on box 3 of Form 1098–MA, Mortgage Assistance Payments), but not more than the sum of the amounts shown on Form 1098, Mortgage Interest Statement, in box 1 (mortgage interest received from payer(s) / borrower(s)), box 4 (mortgage insurance premiums), and box 5 (other information including real property taxes paid). Free taxes for students However, you are not required to use this special method to compute your deduction for mortgage interest and real estate taxes on your main home. Free taxes for students Mortgage assistance payments under section 235 of the National Housing Act. Free taxes for students   If you qualify for mortgage assistance payments for lower-income families under section 235 of the National Housing Act, part or all of the interest on your mortgage may be paid for you. Free taxes for students You cannot deduct the interest that is paid for you. Free taxes for students No other effect on taxes. Free taxes for students   Do not include these mortgage assistance payments in your income. Free taxes for students Also, do not use these payments to reduce other deductions, such as real estate taxes. Free taxes for students Divorced or separated individuals. Free taxes for students   If a divorce or separation agreement requires you or your spouse or former spouse to pay home mortgage interest on a home owned by both of you, the payment of interest may be alimony. Free taxes for students See the discussion of Payments for jointly-owned home under Alimony in Publication 504, Divorced or Separated Individuals. Free taxes for students Redeemable ground rents. Free taxes for students   In some states (such as Maryland), you can buy your home subject to a ground rent. Free taxes for students A ground rent is an obligation you assume to pay a fixed amount per year on the property. Free taxes for students Under this arrangement, you are leasing (rather than buying) the land on which your home is located. Free taxes for students   If you make annual or periodic rental payments on a redeemable ground rent, you can deduct them as mortgage interest. Free taxes for students   A ground rent is a redeemable ground rent if all of the following are true. Free taxes for students Your lease, including renewal periods, is for more than 15 years. Free taxes for students You can freely assign the lease. Free taxes for students You have a present or future right (under state or local law) to end the lease and buy the lessor's entire interest in the land by paying a specific amount. Free taxes for students The lessor's interest in the land is primarily a security interest to protect the rental payments to which he or she is entitled. Free taxes for students   Payments made to end the lease and to buy the lessor's entire interest in the land are not deductible as mortgage interest. Free taxes for students Nonredeemable ground rents. Free taxes for students   Payments on a nonredeemable ground rent are not mortgage interest. Free taxes for students You can deduct them as rent if they are a business expense or if they are for rental property. Free taxes for students Reverse mortgages. Free taxes for students   A reverse mortgage is a loan where the lender pays you (in a lump sum, a monthly advance, a line of credit, or a combination of all three) while you continue to live in your home. Free taxes for students With a reverse mortgage, you retain title to your home. Free taxes for students Depending on the plan, your reverse mortgage becomes due with interest when you move, sell your home, reach the end of a pre-selected loan period, or die. Free taxes for students Because reverse mortgages are considered loan advances and not income, the amount you receive is not taxable. Free taxes for students Any interest (including original issue discount) accrued on a reverse mortgage is not deductible until you actually pay it, which is usually when you pay off the loan in full. Free taxes for students Your deduction may be limited because a reverse mortgage loan generally is subject to the limit on Home Equity Debt discussed in Part II. Free taxes for students Rental payments. Free taxes for students   If you live in a house before final settlement on the purchase, any payments you make for that period are rent and not interest. Free taxes for students This is true even if the settlement papers call them interest. Free taxes for students You cannot deduct these payments as home mortgage interest. Free taxes for students Mortgage proceeds invested in tax-exempt securities. Free taxes for students   You cannot deduct the home mortgage interest on grandfathered debt or home equity debt if you used the proceeds of the mortgage to buy securities or certificates that produce tax-free income. Free taxes for students “Grandfathered debt” and “home equity debt” are defined in Part II of this publication. Free taxes for students Refunds of interest. Free taxes for students   If you receive a refund of interest in the same tax year you paid it, you must reduce your interest expense by the amount refunded to you. Free taxes for students If you receive a refund of interest you deducted in an earlier year, you generally must include the refund in income in the year you receive it. Free taxes for students However, you need to include it only up to the amount of the deduction that reduced your tax in the earlier year. Free taxes for students This is true whether the interest overcharge was refunded to you or was used to reduce the outstanding principal on your mortgage. Free taxes for students If you need to include the refund in income, report it on Form 1040, line 21. Free taxes for students   If you received a refund of interest you overpaid in an earlier year, you generally will receive a Form 1098, Mortgage Interest Statement, showing the refund in box 3. Free taxes for students For information about Form 1098, see Form 1098, Mortgage Interest Statement , later. Free taxes for students   For more information on how to treat refunds of interest deducted in earlier years, see Recoveries in Publication 525, Taxable and Nontaxable Income. Free taxes for students Cooperative apartment owner. Free taxes for students   If you own a cooperative apartment, you must reduce your home mortgage interest deduction by your share of any cash portion of a patronage dividend that the cooperative receives. Free taxes for students The patronage dividend is a partial refund to the cooperative housing corporation of mortgage interest it paid in a prior year. Free taxes for students   If you receive a Form 1098 from the cooperative housing corporation, the form should show only the amount you can deduct. Free taxes for students Points The term “points” is used to describe certain charges paid, or treated as paid, by a borrower to obtain a home mortgage. Free taxes for students Points may also be called loan origination fees, maximum loan charges, loan discount, or discount points. Free taxes for students This image is too large to be displayed in the current screen. Free taxes for students Please click the link to view the image. Free taxes for students Figure B. Free taxes for students Are My Points Fully Deductible This Year? A borrower is treated as paying any points that a home seller pays for the borrower's mortgage. Free taxes for students See Points paid by the seller , later. Free taxes for students General Rule You generally cannot deduct the full amount of points in the year paid. Free taxes for students Because they are prepaid interest, you generally deduct them ratably over the life (term) of the mortgage. Free taxes for students See Deduction Allowed Ratably , next. Free taxes for students For exceptions to the general rule, see Deduction Allowed in Year Paid , later. Free taxes for students Deduction Allowed Ratably If you do not meet the tests listed under Deduction Allowed in Year Paid , later, the loan is not a home improvement loan, or you choose not to deduct your points in full in the year paid, you can deduct the points ratably (equally) over the life of the loan if you meet all the following tests. Free taxes for students You use the cash method of accounting. Free taxes for students This means you report income in the year you receive it and deduct expenses in the year you pay them. Free taxes for students Most individuals use this method. Free taxes for students Your loan is secured by a home. Free taxes for students (The home does not need to be your main home. Free taxes for students ) Your loan period is not more than 30 years. Free taxes for students If your loan period is more than 10 years, the terms of your loan are the same as other loans offered in your area for the same or longer period. Free taxes for students Either your loan amount is $250,000 or less, or the number of points is not more than: 4, if your loan period is 15 years or less, or 6, if your loan period is more than 15 years. Free taxes for students Example. Free taxes for students You use the cash method of accounting. Free taxes for students In 2013, you took out a $100,000 loan payable over 20 years. Free taxes for students The terms of the loan are the same as for other 20-year loans offered in your area. Free taxes for students You paid $4,800 in points. Free taxes for students You made 3 monthly payments on the loan in 2013. Free taxes for students You can deduct $60 [($4,800 ÷ 240 months) x 3 payments] in 2013. Free taxes for students In 2014, if you make all twelve payments, you will be able to deduct $240 ($20 x 12). Free taxes for students Deduction Allowed in Year Paid You can fully deduct points in the year paid if you meet all the following tests. Free taxes for students (You can use Figure B as a quick guide to see whether your points are fully deductible in the year paid. Free taxes for students ) Your loan is secured by your main home. Free taxes for students (Your main home is the one you ordinarily live in most of the time. Free taxes for students ) Paying points is an established business practice in the area where the loan was made. Free taxes for students The points paid were not more than the points generally charged in that area. Free taxes for students You use the cash method of accounting. Free taxes for students This means you report income in the year you receive it and deduct expenses in the year you pay them. Free taxes for students Most individuals use this method. Free taxes for students The points were not paid in place of amounts that ordinarily are stated separately on the settlement statement, such as appraisal fees, inspection fees, title fees, attorney fees, and property taxes. Free taxes for students The funds you provided at or before closing, plus any points the seller paid, were at least as much as the points charged. Free taxes for students The funds you provided are not required to have been applied to the points. Free taxes for students They can include a down payment, an escrow deposit, earnest money, and other funds you paid at or before closing for any purpose. Free taxes for students You cannot have borrowed these funds from your lender or mortgage broker. Free taxes for students You use your loan to buy or build your main home. Free taxes for students The points were computed as a percentage of the principal amount of the mortgage. Free taxes for students The amount is clearly shown on the settlement statement (such as the Settlement Statement, Form HUD-1) as points charged for the mortgage. Free taxes for students The points may be shown as paid from either your funds or the seller's. Free taxes for students Note. Free taxes for students If you meet all of these tests, you can choose to either fully deduct the points in the year paid, or deduct them over the life of the loan. Free taxes for students Home improvement loan. Free taxes for students   You can also fully deduct in the year paid points paid on a loan to improve your main home, if tests (1) through (6) are met. Free taxes for students Second home. Free taxes for students You cannot fully deduct in the year paid points you pay on loans secured by your second home. Free taxes for students You can deduct these points only over the life of the loan. Free taxes for students Refinancing. Free taxes for students   Generally, points you pay to refinance a mortgage are not deductible in full in the year you pay them. Free taxes for students This is true even if the new mortgage is secured by your main home. Free taxes for students   However, if you use part of the refinanced mortgage proceeds to improve your main home and you meet the first 6 tests listed under Deduction Allowed in Year Paid , you can fully deduct the part of the points related to the improvement in the year you paid them with your own funds. Free taxes for students You can deduct the rest of the points over the life of the loan. Free taxes for students Example 1. Free taxes for students In 1998, Bill Fields got a mortgage to buy a home. Free taxes for students In 2013, Bill refinanced that mortgage with a 15-year $100,000 mortgage loan. Free taxes for students The mortgage is secured by his home. Free taxes for students To get the new loan, he had to pay three points ($3,000). Free taxes for students Two points ($2,000) were for prepaid interest, and one point ($1,000) was charged for services, in place of amounts that ordinarily are stated separately on the settlement statement. Free taxes for students Bill paid the points out of his private funds, rather than out of the proceeds of the new loan. Free taxes for students The payment of points is an established practice in the area, and the points charged are not more than the amount generally charged there. Free taxes for students Bill's first payment on the new loan was due July 1. Free taxes for students He made six payments on the loan in 2013 and is a cash basis taxpayer. Free taxes for students Bill used the funds from the new mortgage to repay his existing mortgage. Free taxes for students Although the new mortgage loan was for Bill's continued ownership of his main home, it was not for the purchase or improvement of that home. Free taxes for students He cannot deduct all of the points in 2013. Free taxes for students He can deduct two points ($2,000) ratably over the life of the loan. Free taxes for students He deducts $67 [($2,000 ÷ 180 months) × 6 payments] of the points in 2013. Free taxes for students The other point ($1,000) was a fee for services and is not deductible. Free taxes for students Example 2. Free taxes for students The facts are the same as in Example 1, except that Bill used $25,000 of the loan proceeds to improve his home and $75,000 to repay his existing mortgage. Free taxes for students Bill deducts 25% ($25,000 ÷ $100,000) of the points ($2,000) in 2013. Free taxes for students His deduction is $500 ($2,000 × 25%). Free taxes for students Bill also deducts the ratable part of the remaining $1,500 ($2,000 − $500) that must be spread over the life of the loan. Free taxes for students This is $50 [($1,500 ÷ 180 months) × 6 payments] in 2013. Free taxes for students The total amount Bill deducts in 2013 is $550 ($500 + $50). Free taxes for students Special Situations This section describes certain special situations that may affect your deduction of points. Free taxes for students Original issue discount. Free taxes for students   If you do not qualify to either deduct the points in the year paid or deduct them ratably over the life of the loan, or if you choose not to use either of these methods, the points reduce the issue price of the loan. Free taxes for students This reduction results in original issue discount, which is discussed in chapter 4 of Publication 535. Free taxes for students Amounts charged for services. Free taxes for students    Amounts charged by the lender for specific services connected to the loan are not interest. Free taxes for students Examples of these charges are: Appraisal fees, Notary fees, and Preparation costs for the mortgage note or deed of trust. Free taxes for students  You cannot deduct these amounts as points either in the year paid or over the life of the mortgage. Free taxes for students Points paid by the seller. Free taxes for students   The term “points” includes loan placement fees that the seller pays to the lender to arrange financing for the buyer. Free taxes for students Treatment by seller. Free taxes for students   The seller cannot deduct these fees as interest. Free taxes for students But they are a selling expense that reduces the amount realized by the seller. Free taxes for students See Publication 523 for information on selling your home. Free taxes for students Treatment by buyer. Free taxes for students   The buyer reduces the basis of the home by the amount of the seller-paid points and treats the points as if he or she had paid them. Free taxes for students If all the tests under Deduction Allowed in Year Paid , earlier, are met, the buyer can deduct the points in the year paid. Free taxes for students If any of those tests are not met, the buyer deducts the points over the life of the loan. Free taxes for students   If you need information about the basis of your home, see Publication 523 or Publication 530. Free taxes for students Funds provided are less than points. Free taxes for students   If you meet all the tests in Deduction Allowed in Year Paid , earlier, except that the funds you provided were less than the points charged to you (test (6)), you can deduct the points in the year paid, up to the amount of funds you provided. Free taxes for students In addition, you can deduct any points paid by the seller. Free taxes for students Example 1. Free taxes for students When you took out a $100,000 mortgage loan to buy your home in December, you were charged one point ($1,000). Free taxes for students You meet all the tests for deducting points in the year paid, except the only funds you provided were a $750 down payment. Free taxes for students Of the $1,000 charged for points, you can deduct $750 in the year paid. Free taxes for students You spread the remaining $250 over the life of the mortgage. Free taxes for students Example 2. Free taxes for students The facts are the same as in Example 1, except that the person who sold you your home also paid one point ($1,000) to help you get your mortgage. Free taxes for students In the year paid, you can deduct $1,750 ($750 of the amount you were charged plus the $1,000 paid by the seller). Free taxes for students You spread the remaining $250 over the life of the mortgage. Free taxes for students You must reduce the basis of your home by the $1,000 paid by the seller. Free taxes for students Excess points. Free taxes for students   If you meet all the tests in Deduction Allowed in Year Paid , earlier, except that the points paid were more than generally paid in your area (test (3)), you deduct in the year paid only the points that are generally charged. Free taxes for students You must spread any additional points over the life of the mortgage. Free taxes for students Mortgage ending early. Free taxes for students   If you spread your deduction for points over the life of the mortgage, you can deduct any remaining balance in the year the mortgage ends. Free taxes for students However, if you refinance the mortgage with the same lender, you cannot deduct any remaining balance of spread points. Free taxes for students Instead, deduct the remaining balance over the term of the new loan. Free taxes for students   A mortgage may end early due to a prepayment, refinancing, foreclosure, or similar event. Free taxes for students Example. Free taxes for students Dan paid $3,000 in points in 2002 that he had to spread out over the 15-year life of the mortgage. Free taxes for students He deducts $200 points per year. Free taxes for students Through 2012, Dan has deducted $2,200 of the points. Free taxes for students Dan prepaid his mortgage in full in 2013. Free taxes for students He can deduct the remaining $800 of points in 2013. Free taxes for students Limits on deduction. Free taxes for students   You cannot fully deduct points paid on a mortgage that exceeds the limits discussed in Part II . Free taxes for students See the Table 1 Instructions for line 10. Free taxes for students Form 1098. Free taxes for students    The mortgage interest statement you receive should show not only the total interest paid during the year, but also your deductible points paid during the year. Free taxes for students See Form 1098, Mortgage Interest Statement , later. Free taxes for students Mortgage Insurance Premiums You can treat amounts you paid during 2013 for qualified mortgage insurance as home mortgage interest. Free taxes for students The insurance must be in connection with home acquisition debt, and the insurance contract must have been issued after 2006. Free taxes for students Qualified mortgage insurance. Free taxes for students   Qualified mortgage insurance is mortgage insurance provided by the Department of Veterans Affairs, the Federal Housing Administration, or the Rural Housing Service, and private mortgage insurance (as defined in section 2 of the Homeowners Protection Act of 1998 as in effect on December 20, 2006). Free taxes for students   Mortgage insurance provided by the Department of Veterans Affairs is commonly known as a funding fee. Free taxes for students If provided by the Rural Housing Service, it is commonly known as a guarantee fee. Free taxes for students The funding fee and guarantee fee can either be included in the amount of the loan or paid in full at the time of closing. Free taxes for students These fees can be deducted fully in 2013 if the mortgage insurance contract was issued in 2013. Free taxes for students Contact the mortgage insurance issuer to determine the deductible amount if it is not reported in box 4 of Form 1098. Free taxes for students Special rules for prepaid mortgage insurance. Free taxes for students   Generally, if you paid premiums for qualified mortgage insurance that are properly allocable to periods after the close of the tax year, such premiums are treated as paid in the period to which they are allocated. Free taxes for students You must allocate the premiums over the shorter of the stated term of the mortgage or 84 months, beginning with the month the insurance was obtained. Free taxes for students No deduction is allowed for the unamortized balance if the mortgage is satisfied before its term. Free taxes for students This paragraph does not apply to qualified mortgage insurance provided by the Department of Veterans Affairs or the Rural Housing Service. Free taxes for students Example. Free taxes for students Ryan purchased a home in May of 2012 and financed the home with a 15-year mortgage. Free taxes for students Ryan also prepaid all of the $9,240 in private mortgage insurance required at the time of closing in May. Free taxes for students Since the $9,240 in private mortgage insurance is allocable to periods after 2012, Ryan must allocate the $9,240 over the shorter of the life of the mortgage or 84 months. Free taxes for students Ryan's adjusted gross income (AGI) for 2012 is $76,000. Free taxes for students Ryan can deduct $880 ($9,240 ÷ 84 x 8 months) for qualified mortgage insurance premiums in 2012. Free taxes for students For 2013, Ryan can deduct $1,320 ($9,240 ÷ 84 x 12 months) if his AGI is $100,000 or less. Free taxes for students In this example, the mortgage insurance premiums are allocated over 84 months, which is shorter than the life of the mortgage of 15 years (180 months). Free taxes for students Limit on deduction. Free taxes for students   If your adjusted gross income on Form 1040, line 38, is more than $100,000 ($50,000 if your filing status is married filing separately), the amount of your mortgage insurance premiums that are otherwise deductible is reduced and may be eliminated. Free taxes for students See Line 13 in the instructions for Schedule A (Form 1040) and complete the Mortgage Insurance Premiums Deduction Worksheet to figure the amount you can deduct. Free taxes for students If your adjusted gross income is more than $109,000 ($54,500 if married filing separately), you cannot deduct your mortgage insurance premiums. Free taxes for students Form 1098. Free taxes for students   The mortgage interest statement you receive should show not only the total interest paid during the year, but also your mortgage insurance premiums paid during the year, which may qualify to be treated as deductible mortgage interest. Free taxes for students See Form 1098, Mortgage Interest Statement, next. Free taxes for students Form 1098, Mortgage Interest Statement If you paid $600 or more of mortgage interest (including certain points and mortgage insurance premiums) during the year on any one mortgage, you generally will receive a Form 1098 or a similar statement from the mortgage holder. Free taxes for students You will receive the statement if you pay interest to a person (including a financial institution or cooperative housing corporation) in the course of that person's trade or business. Free taxes for students A governmental unit is a person for purposes of furnishing the statement. Free taxes for students The statement for each year should be sent to you by January 31 of the following year. Free taxes for students A copy of this form will also be sent to the IRS. Free taxes for students The statement will show the total interest you paid during the year, any mortgage insurance premiums you paid, and if you purchased a main home during the year, it also will show the deductible points paid during the year, including seller-paid points. Free taxes for students However, it should not show any interest that was paid for you by a government agency. Free taxes for students As a general rule, Form 1098 will include only points that you can fully deduct in the year paid. Free taxes for students However, certain points not included on Form 1098 also may be deductible, either in the year paid or over the life of the loan. Free taxes for students See the earlier discussion of Points to determine whether you can deduct points not shown on Form 1098. Free taxes for students Prepaid interest on Form 1098. Free taxes for students   If you prepaid interest in 2013 that accrued in full by January 15, 2014, this prepaid interest may be included in box 1 of Form 1098. Free taxes for students However, you cannot deduct the prepaid amount for January 2014 in 2013. Free taxes for students (See Prepaid interest , earlier. Free taxes for students ) You will have to figure the interest that accrued for 2014 and subtract it from the amount in box 1. Free taxes for students You will include the interest for January 2014 with other interest you pay for 2014. Free taxes for students Refunded interest. Free taxes for students   If you received a refund of mortgage interest you overpaid in an earlier year, you generally will receive a Form 1098 showing the refund in box 3. Free taxes for students See Refunds of interest , earlier. Free taxes for students Mortgage insurance premiums. Free taxes for students   The amount of mortgage insurance premiums you paid during 2013 may be shown in Box 4 of Form 1098. Free taxes for students See Mortgage Insurance Premiums , earlier. Free taxes for students How To Report Deduct the home mortgage interest and points reported to you on Form 1098 on Schedule A (Form 1040), line 10. Free taxes for students If you paid more deductible interest to the financial institution than the amount shown on Form 1098, show the larger deductible amount on line 10. Free taxes for students Attach a statement explaining the difference and print “See attached” next to line 10. Free taxes for students Deduct home mortgage interest that was not reported to you on Form 1098 on Schedule A (Form 1040), line 11. Free taxes for students If you paid home mortgage interest to the person from whom you bought your home, show that person's name, address, and taxpayer identification number (TIN) on the dotted lines next to line 11. Free taxes for students The seller must give you this number and you must give the seller your TIN. Free taxes for students A Form W-9, Request for Taxpayer Identification Number and Certification, can be used for this purpose. Free taxes for students Failure to meet any of these requirements may result in a $50 penalty for each failure. Free taxes for students The TIN can be either a social security number, an individual taxpayer identification number (issued by the Internal Revenue Service), or an employer identification number. Free taxes for students If you can take a deduction for points that were not reported to you on Form 1098, deduct those points on Schedule A (Form 1040), line 12. Free taxes for students Deduct mortgage insurance premiums on Schedule A (Form 1040), line 13. Free taxes for students More than one borrower. Free taxes for students   If you and at least one other person (other than your spouse if you file a joint return) were liable for and paid interest on a mortgage that was for your home, and the other person received a Form 1098 showing the interest that was paid during the year, attach a statement to your return explaining this. Free taxes for students Show how much of the interest each of you paid, and give the name and address of the person who received the form. Free taxes for students Deduct your share of the interest on Schedule A (Form 1040), line 11, and print “See attached” next to the line. Free taxes for students Also, deduct your share of any qualified mortgage insurance premiums on Schedule A (Form 1040), line 13. Free taxes for students   Similarly, if you are the payer of record on a mortgage on which there are other borrowers entitled to a deduction for the interest shown on the Form 1098 you received, deduct only your share of the interest on Schedule A (Form 1040), line 10. Free taxes for students Let each of the other borrowers know what his or her share is. Free taxes for students Mortgage proceeds used for business or investment. Free taxes for students   If your home mortgage interest deduction is limited under the rules explained in Part II , but all or part of the mortgage proceeds were used for business, investment, or other deductible activities, see Table 2 near the end of this publication. Free taxes for students It shows where to deduct the part of your excess interest that is for those activities. Free taxes for students The Table 1 Instructions for line 13 in Part II explain how to divide the excess interest among the activities for which the mortgage proceeds were used. Free taxes for students Special Rule for Tenant-Stockholders in Cooperative Housing Corporations A qualified home includes stock in a cooperative housing corporation owned by a tenant-stockholder. Free taxes for students This applies only if the tenant-stockholder is entitled to live in the house or apartment because of owning stock in the cooperative. Free taxes for students Cooperative housing corporation. Free taxes for students   This is a corporation that meets all of the following conditions. Free taxes for students Has only one class of stock outstanding, Has no stockholders other than those who own the stock that can live in a house, apartment, or house trailer owned or leased by the corporation, Has no stockholders who can receive any distribution out of capital other than on a liquidation of the corporation, and Meets at least one of the following requirements. Free taxes for students Receives at least 80% of its gross income for the year in which the mortgage interest is paid or incurred from tenant-stockholders. Free taxes for students For this purpose, gross income is all income received during the entire year, including amounts received before the corporation changed to cooperative ownership. Free taxes for students At all times during the year, at least 80% of the total square footage of the corporation's property is used or available for use by the tenant-stockholders for residential or residential-related use. Free taxes for students At least 90% of the corporation's expenditures paid or incurred during the year are for the acquisition, construction, management, maintenance, or care of corporate property for the benefit of the tenant-stockholders. Free taxes for students Stock used to secure debt. Free taxes for students   In some cases, you cannot use your cooperative housing stock to secure a debt because of either: Restrictions under local or state law, or Restrictions in the cooperative agreement (other than restrictions in which the main purpose is to permit the tenant- stockholder to treat unsecured debt as secured debt). Free taxes for students However, you can treat a debt as secured by the stock to the extent that the proceeds are used to buy the stock under the allocation of interest rules. Free taxes for students See chapter 4 of Publication 535 for details on these rules. Free taxes for students Figuring deductible home mortgage interest. Free taxes for students   Generally, if you are a tenant-stockholder, you can deduct payments you make for your share of the interest paid or incurred by the cooperative. Free taxes for students The interest must be on a debt to buy, build, change, improve, or maintain the cooperative's housing, or on a debt to buy the land. Free taxes for students   Figure your share of this interest by multiplying the total by the following fraction. Free taxes for students      Your shares of stock in the cooperative   The total shares of stock in the cooperative Limits on deduction. Free taxes for students   To figure how the limits discussed in Part II apply to you, treat your share of the cooperative's debt as debt incurred by you. Free taxes for students The cooperative should determine your share of its grandfathered debt, its home acquisition debt, and its home equity debt. Free taxes for students (Your share of each of these types of debt is equal to the average balance of each debt multiplied by the fraction just given. Free taxes for students ) After your share of the average balance of each type of debt is determined, you include it with the average balance of that type of debt secured by your stock. Free taxes for students Form 1098. Free taxes for students    The cooperative should give you a Form 1098 showing your share of the interest. Free taxes for students Use the rules in this publication to determine your deductible mortgage interest. Free taxes for students Part II. Free taxes for students Limits on Home Mortgage Interest Deduction This part of the publication discusses the limits on deductible home mortgage interest. Free taxes for students These limits apply to your home mortgage interest expense if you have a home mortgage that does not fit into any of the three categories listed at the beginning of Part I under Fully deductible interest . Free taxes for students Your home mortgage interest deduction is limited to the interest on the part of your home mortgage debt that is not more than your qualified loan limit. Free taxes for students This is the part of your home mortgage debt that is grandfathered debt or that is not more than the limits for home acquisition debt and home equity debt. Free taxes for students Table 1 can help you figure your qualified loan limit and your deductible home mortgage interest. Free taxes for students Home Acquisition Debt Home acquisition debt is a mortgage you took out after October 13, 1987, to buy, build, or substantially improve a qualified home (your main or second home). Free taxes for students It also must be secured by that home. Free taxes for students If the amount of your mortgage is more than the cost of the home plus the cost of any substantial improvements, only the debt that is not more than the cost of the home plus improvements qualifies as home acquisition debt. Free taxes for students The additional debt may qualify as home equity debt (discussed later). Free taxes for students Home acquisition debt limit. Free taxes for students   The total amount you can treat as home acquisition debt at any time on your main home and second home cannot be more than $1 million ($500,000 if married filing separately). Free taxes for students This limit is reduced (but not below zero) by the amount of your grandfathered debt (discussed later). Free taxes for students Debt over this limit may qualify as home equity debt (also discussed later). Free taxes for students Refinanced home acquisition debt. Free taxes for students   Any secured debt you use to refinance home acquisition debt is treated as home acquisition debt. Free taxes for students However, the new debt will qualify as home acquisition debt only up to the amount of the balance of the old mortgage principal just before the refinancing. Free taxes for students Any additional debt not used to buy, build, or substantially improve a qualified home is not home acquisition debt, but may qualify as home equity debt (discussed later). Free taxes for students Mortgage that qualifies later. Free taxes for students   A mortgage that does not qualify as home acquisition debt because it does not meet all the requirements may qualify at a later time. Free taxes for students For example, a debt that you use to buy your home may not qualify as home acquisition debt because it is not secured by the home. Free taxes for students However, if the debt is later secured by the home, it may qualify as home acquisition debt after that time. Free taxes for students Similarly, a debt that you use to buy property may not qualify because the property is not a qualified home. Free taxes for students However, if the property later becomes a qualified home, the debt may qualify after that time. Free taxes for students Mortgage treated as used to buy, build, or improve home. Free taxes for students   A mortgage secured by a qualified home may be treated as home acquisition debt, even if you do not actually use the proceeds to buy, build, or substantially improve the home. Free taxes for students This applies in the following situations. Free taxes for students You buy your home within 90 days before or after the date you take out the mortgage. Free taxes for students The home acquisition debt is limited to the home's cost, plus the cost of any substantial improvements within the limit described below in (2) or (3). Free taxes for students (See Example 1 later. Free taxes for students ) You build or improve your home and take out the mortgage before the work is completed. Free taxes for students The home acquisition debt is limited to the amount of the expenses incurred within 24 months before the date of the mortgage. Free taxes for students You build or improve your home and take out the mortgage within 90 days after the work is completed. Free taxes for students The home acquisition debt is limited to the amount of the expenses incurred within the period beginning 24 months before the work is completed and ending on the date of the mortgage. Free taxes for students (See Example 2 later. Free taxes for students ) Example 1. Free taxes for students You bought your main home on June 3 for $175,000. Free taxes for students You paid for the home with cash you got from the sale of your old home. Free taxes for students On July 15, you took out a mortgage of $150,000 secured by your main home. Free taxes for students You used the $150,000 to invest in stocks. Free taxes for students You can treat the mortgage as taken out to buy your home because you bought the home within 90 days before you took out the mortgage. Free taxes for students The entire mortgage qualifies as home acquisition debt because it was not more than the home's cost. Free taxes for students Example 2. Free taxes for students On January 31, John began building a home on the lot that he owned. Free taxes for students He used $45,000 of his personal funds to build the home. Free taxes for students The home was completed on October 31. Free taxes for students On November 21, John took out a $36,000 mortgage that was secured by the home. Free taxes for students The mortgage can be treated as used to build the home because it was taken out within 90 days after the home was completed. Free taxes for students The entire mortgage qualifies as home acquisition debt because it was not more than the expenses incurred within the period beginning 24 months before the home was completed. Free taxes for students This is illustrated by Figure C. Free taxes for students   Please click here for the text description of the image. Free taxes for students Figure C. Free taxes for students John's example Date of the mortgage. Free taxes for students   The date you take out your mortgage is the day the loan proceeds are disbursed. Free taxes for students This is generally the closing date. Free taxes for students You can treat the day you apply in writing for your mortgage as the date you take it out. Free taxes for students However, this applies only if you receive the loan proceeds within a reasonable time (such as within 30 days) after your application is approved. Free taxes for students If a timely application you make is rejected, a reasonable additional time will be allowed to make a new application. Free taxes for students Cost of home or improvements. Free taxes for students   To determine your cost, include amounts paid to acquire any interest in a qualified home or to substantially improve the home. Free taxes for students   The cost of building or substantially improving a qualified home includes the costs to acquire real property and building materials, fees for architects and design plans, and required building permits. Free taxes for students Substantial improvement. Free taxes for students   An improvement is substantial if it: Adds to the value of your home, Prolongs your home's useful life, or Adapts your home to new uses. Free taxes for students    Repairs that maintain your home in good condition, such as repainting your home, are not substantial improvements. Free taxes for students However, if you paint your home as part of a renovation that substantially improves your qualified home, you can include the painting costs in the cost of the improvements. Free taxes for students Acquiring an interest in a home because of a divorce. Free taxes for students   If you incur debt to acquire the interest of a spouse or former spouse in a home, because of a divorce or legal separation, you can treat that debt as home acquisition debt. Free taxes for students Part of home not a qualified home. Free taxes for students    To figure your home acquisition debt, you must divide the cost of your home and improvements between the part of your home that is a qualified home and any part that is not a qualified home. Free taxes for students See Divided use of your home under Qualified Home in Part I. Free taxes for students Home Equity Debt If you took out a loan for reasons other than to buy, build, or substantially improve your home, it may qualify as home equity debt. Free taxes for students In addition, debt you incurred to buy, build, or substantially improve your home, to the extent it is more than the home acquisition debt limit (discussed earlier), may qualify as home equity debt. Free taxes for students Home equity debt is a mortgage you took out after October 13, 1987, that: Does not qualify as home acquisition debt or as grandfathered debt, and Is secured by your qualified home. Free taxes for students Example. Free taxes for students You bought your home for cash 10 years ago. Free taxes for students You did not have a mortgage on your home until last year, when you took out a $50,000 loan, secured by your home, to pay for your daughter's college tuition and your father's medical bills. Free taxes for students This loan is home equity debt. Free taxes for students Home equity debt limit. Free taxes for students   There is a limit on the amount of debt that can be treated as home equity debt. Free taxes for students The total home equity debt on your main home and second home is limited to the smaller of: $100,000 ($50,000 if married filing separately), or The total of each home's fair market value (FMV) reduced (but not below zero) by the amount of its home acquisition debt and grandfathered debt. Free taxes for students Determine the FMV and the outstanding home acquisition and grandfathered debt for each home on the date that the last debt was secured by the home. Free taxes for students Example. Free taxes for students You own one home that you bought in 2000. Free taxes for students Its FMV now is $110,000, and the current balance on your original mortgage (home acquisition debt) is $95,000. Free taxes for students Bank M offers you a home mortgage loan of 125% of the FMV of the home less any outstanding mortgages or other liens. Free taxes for students To consolidate some of your other debts, you take out a $42,500 home mortgage loan [(125% × $110,000) − $95,000] with Bank M. Free taxes for students Your home equity debt is limited to $15,000. Free taxes for students This is the smaller of: $100,000, the maximum limit, or $15,000, the amount that the FMV of $110,000 exceeds the amount of home acquisition debt of $95,000. Free taxes for students Debt higher than limit. Free taxes for students   Interest on amounts over the home equity debt limit (such as the interest on $27,500 [$42,500 − $15,000] in the preceding example) generally is treated as personal interest and is not deductible. Free taxes for students But if the proceeds of the loan were used for investment, business, or other deductible purposes, the interest may be deductible. Free taxes for students If it is, see the Table 1 Instructions for line 13 for an explanation of how to allocate the excess interest. Free taxes for students Part of home not a qualified home. Free taxes for students   To figure the limit on your home equity debt, you must divide the FMV of your home between the part that is a qualified home and any part that is not a qualified home. Free taxes for students See Divided use of your home under Qualified Home in Part I. Free taxes for students Fair market value (FMV). Free taxes for students    This is the price at which the home would change hands between you and a buyer, neither having to sell or buy, and both having reasonable knowledge of all relevant facts. Free taxes for students Sales of similar homes in your area, on about the same date your last debt was secured by the home, may be helpful in figuring the FMV. Free taxes for students Grandfathered Debt If you took out a mortgage on your home before October 14, 1987, or you refinanced such a mortgage, it may qualify as grandfathered debt. Free taxes for students To qualify, it must have been secured by your qualified home on October 13, 1987, and at all times after that date. Free taxes for students How you used the proceeds does not matter. Free taxes for students Grandfathered debt is not limited. Free taxes for students All of the interest you paid on grandfathered debt is fully deductible home mortgage interest. Free taxes for students However, the amount of your grandfathered debt reduces the $1 million limit for home acquisition debt and the limit based on your home's fair market value for home equity debt. Free taxes for students Refinanced grandfathered debt. Free taxes for students   If you refinanced grandfathered debt after October 13, 1987, for an amount that was not more than the mortgage principal left on the debt, then you still treat it as grandfathered debt. Free taxes for students To the extent the new debt is more than that mortgage principal, it is treated as home acquisition or home equity debt, and the mortgage is a mixed-use mortgage (discussed later under Average Mortgage Balance in the Table 1 instructions). Free taxes for students The debt must be secured by the qualified home. Free taxes for students   You treat grandfathered debt that was refinanced after October 13, 1987, as grandfathered debt only for the term left on the debt that was refinanced. Free taxes for students After that, you treat it as home acquisition debt or home equity debt, depending on how you used the proceeds. Free taxes for students Exception. Free taxes for students   If the debt before refinancing was like a balloon note (the principal on the debt was not amortized over the term of the debt), then you treat the refinanced debt as grandfathered debt for the term of the first refinancing. Free taxes for students This term cannot be more than 30 years. Free taxes for students Example. Free taxes for students Chester took out a $200,000 first mortgage on his home in 1986. Free taxes for students The mortgage was a five-year balloon note and the entire balance on the note was due in 1991. Free taxes for students Chester refinanced the debt in 1991 with a new 20-year mortgage. Free taxes for students The refinanced debt is treated as grandfathered debt for its entire term (20 years). Free taxes for students Line-of-credit mortgage. Free taxes for students    If you had a line-of-credit mortgage on October 13, 1987, and borrowed additional amounts against it after that date, then the additional amounts are either home acquisition debt or home equity debt depending on how you used the proceeds. Free taxes for students The balance on the mortgage before you borrowed the additional amounts is grandfathered debt. Free taxes for students The newly borrowed amounts are not grandfathered debt because the funds were borrowed after October 13, 1987. Free taxes for students See Average Mortgage Balance in the Table 1 Instructions that follow. Free taxes for students Table 1 Instructions Unless you are subject to the overall limit on itemized deductions, you can deduct all of the interest you paid during the year on mortgages secured by your main home or second home in either of the following two situations. Free taxes for students All the mortgages are grandfathered debt. Free taxes for students The total of the mortgage balances for the entire year is within the limits discussed earlier under Home Acquisition Debt and Home Equity Debt . Free taxes for students In either of those cases, you do not need Table 1. Free taxes for students Otherwise, you can use Table 1 to determine your qualified loan limit and deductible home mortgage interest. Free taxes for students Fill out only one Table 1 for both your main and second home regardless of how many mortgages you have. Free taxes for students Table 1. Free taxes for students Worksheet To Figure Your Qualified Loan Limit and Deductible Home Mortgage Interest For the Current Year See the Table 1 Instructions. Free taxes for students Part I Qualified Loan Limit 1. Free taxes for students Enter the average balance of all your grandfathered debt. Free taxes for students See line 1 instructions 1. Free taxes for students   2. Free taxes for students Enter the average balance of all your home acquisition debt. Free taxes for students See line 2 instructions 2. Free taxes for students   3. Free taxes for students Enter $1,000,000 ($500,000 if married filing separately) 3. Free taxes for students   4. Free taxes for students Enter the larger of the amount on line 1 or the amount on line 3 4. Free taxes for students   5. Free taxes for students Add the amounts on lines 1 and 2. Free taxes for students Enter the total here 5. Free taxes for students   6. Free taxes for students Enter the smaller of the amount on line 4 or the amount on line 5 6. Free taxes for students   7. Free taxes for students If you have home equity debt, enter the smaller of $100,000 ($50,000 if married filing separately) or your limited amount. Free taxes for students See the line 7 instructions for the limit which may apply to you. Free taxes for students 7. Free taxes for students   8. Free taxes for students Add the amounts on lines 6 and 7. Free taxes for students Enter the total. Free taxes for students This is your qualified loan limit. Free taxes for students 8. Free taxes for students   Part II Deductible Home Mortgage Interest 9. Free taxes for students Enter the total of the average balances of all mortgages on all qualified homes. Free taxes for students  See line 9 instructions 9. Free taxes for students     If line 8 is less than line 9, go on to line 10. Free taxes for students If line 8 is equal to or more than line 9, stop here. Free taxes for students All of your interest on all the mortgages included on line 9 is deductible as home mortgage interest on Schedule A (Form 1040). Free taxes for students     10. Free taxes for students Enter the total amount of interest that you paid. Free taxes for students See line 10 instructions 10. Free taxes for students   11. Free taxes for students Divide the amount on line 8 by the amount on line 9. Free taxes for students Enter the result as a decimal amount (rounded to three places) 11. Free taxes for students × . Free taxes for students 12. Free taxes for students Multiply the amount on line 10 by the decimal amount on line 11. Free taxes for students Enter the result. Free taxes for students This is your deductible home mortgage interest. Free taxes for students Enter this amount on Schedule A (Form 1040) 12. Free taxes for students   13. Free taxes for students Subtract the amount on line 12 from the amount on line 10. Free taxes for students Enter the result. Free taxes for students This is not home mortgage interest. Free taxes for students See line 13 instructions 13. Free taxes for students   Home equity debt only. Free taxes for students   If all of your mortgages are home equity debt, do not fill in lines 1 through 5. Free taxes for students Enter zero on line 6 and complete the rest of Table 1. Free taxes for students Average Mortgage Balance You have to figure the average balance of each mortgage to determine your qualified loan limit. Free taxes for students You need these amounts to complete lines 1, 2, and 9 of Table 1. Free taxes for students You can use the highest mortgage balances during the year, but you may benefit most by using the average balances. Free taxes for students The following are methods you can use to figure your average mortgage balances. Free taxes for students However, if a mortgage has more than one category of debt, see Mixed-use mortgages , later, in this section. Free taxes for students Average of first and last balance method. Free taxes for students   You can use this method if all the following apply. Free taxes for students You did not borrow any new amounts on the mortgage during the year. Free taxes for students (This does not include borrowing the original mortgage amount. Free taxes for students ) You did not prepay more than one month's principal during the year. Free taxes for students (This includes prepayment by refinancing your home or by applying proceeds from its sale. Free taxes for students ) You had to make level payments at fixed equal intervals on at least a semi-annual basis. Free taxes for students You treat your payments as level even if they were adjusted from time to time because of changes in the interest rate. Free taxes for students    To figure your average balance, complete the following worksheet. Free taxes for students    1. Free taxes for students Enter the balance as of the first day of the year that the mortgage was secured by your qualified home during the year (generally January 1)   2. Free taxes for students Enter the balance as of the last day of the year that the mortgage was secured by your qualified home during the year (generally December 31)   3. Free taxes for students Add amounts on lines 1 and 2   4. Free taxes for students Divide the amount on line 3 by 2. Free taxes for students Enter the result   Interest paid divided by interest rate method. Free taxes for students   You can use this method if at all times in 2013 the mortgage was secured by your qualified home and the interest was paid at least monthly. Free taxes for students    Complete the following worksheet to figure your average balance. Free taxes for students    1. Free taxes for students Enter the interest paid in 2013. Free taxes for students Do not include points, mortgage insurance premiums, or any interest paid in 2013 that is for a year after 2013. Free taxes for students However, do include interest that is for 2013 but was paid in an earlier year   2. Free taxes for students Enter the annual interest rate on the mortgage. Free taxes for students If the interest rate varied in 2013, use the lowest rate for the year   3. Free taxes for students Divide the amount on line 1 by the amount on line 2. Free taxes for students Enter the result   Example. Free taxes for students Mr. Free taxes for students Blue had a line of credit secured by his main home all year. Free taxes for students He paid interest of $2,500 on this loan. Free taxes for students The interest rate on the loan was 9% (. Free taxes for students 09) all year. Free taxes for students His average balance using this method is $27,778, figured as follows. Free taxes for students 1. Free taxes for students Enter the interest paid in 2013. Free taxes for students Do not include points, mortgage insurance premiums, or any interest paid in 2013 that is for a year after 2013. Free taxes for students However, do include interest that is for 2013 but was paid in an earlier year $2,500 2. Free taxes for students Enter the annual interest rate on the mortgage. Free taxes for students If the interest rate varied in 2013, use the lowest rate for the year . Free taxes for students 09 3. Free taxes for students Divide the amount on line 1 by the amount on line 2. Free taxes for students Enter the result $27,778 Statements provided by your lender. Free taxes for students   If you receive monthly statements showing the closing balance or the average balance for the month, you can use either to figure your average balance for the year. Free taxes for students You can treat the balance as zero for any month the mortgage was not secured by your qualified home. Free taxes for students   For each mortgage, figure your average balance by adding your monthly closing or average balances and dividing that total by the number of months the home secured by that mortgage was a qualified home during the year. Free taxes for students   If your lender can give you your average balance for the year, you can use that amount. Free taxes for students Example. Free taxes for students Ms. Free taxes for students Brown had a home equity loan secured by her main home all year. Free taxes for students She received monthly statements showing her average balance for each month. Free taxes for students She can figure her average balance for the year by adding her monthly average balances and dividing the total by 12. Free taxes for students Mixed-use mortgages. Free taxes for students   A mixed-use mortgage is a loan that consists of more than one of the three categories of debt (grandfathered debt, home acquisition debt, and home equity debt). Free taxes for students For example, a mortgage you took out during the year is a mixed-use mortgage if you used its proceeds partly to refinance a mortgage that you took out in an earlier year to buy your home (home acquisition debt) and partly to buy a car (home equity debt). Free taxes for students   Complete lines 1 and 2 of Table 1 by including the separate average balances of any grandfathered debt and home acquisition debt in your mixed-use mortgage. Free taxes for students Do not use the methods described earlier in this section to figure the average balance of either category. Free taxes for students Instead, for each category, use the following method. Free taxes for students Figure the balance of that category of debt for each month. Free taxes for students This is the amount of the loan proceeds allocated to that category, reduced by your principal payments on the mortgage previously applied to that category. Free taxes for students Principal payments on a mixed-use mortgage are applied in full to each category of debt, until its balance is zero, in the following order: First, any home equity debt, Next, any grandfathered debt, and Finally, any home acquisition debt. Free taxes for students Add together the monthly balances figured in (1). Free taxes for students Divide the result in (2) by 12. Free taxes for students   Complete line 9 of Table 1 by including the average balance of the entire mixed-use mortgage, figured under one of the methods described earlier in this section. Free taxes for students Example 1. Free taxes for students In 1986, Sharon took out a $1,400,000 mortgage to buy her main home (grandfathered debt). Free taxes for students On March 2, 2013, when the home had a fair market value of $1,700,000 and she owed $1,100,000 on the mortgage, Sharon took out a second mortgage for $200,000. Free taxes for students She used $180,000 of the proceeds to make substantial improvements to her home (home acquisition debt) and the remaining $20,000 to buy a car (home equity debt). Free taxes for students Under the loan agreement, Sharon must make principal payments of $1,000 at the end of each month. Free taxes for students During 2013, her principal payments on the second mortgage totaled $10,000. Free taxes for students To complete Table 1, line 2, Sharon must figure a separate average balance for the part of her second mortgage that is home acquisition debt. Free taxes for students The January and February balances were zero. Free taxes for students The March through December balances were all $180,000, because none of her principal payments are applied to the home acquisition debt. Free taxes for students (They are all applied to the home equity debt, reducing it to $10,000 [$20,000 − $10,000]. Free taxes for students ) The monthly balances of the home acquisition debt total $1,800,000 ($180,000 × 10). Free taxes for students Therefore, the average balance of the home acquisition debt for 2013 was $150,000 ($1,800,000 ÷ 12). Free taxes for students Example 2. Free taxes for students The facts are the same as in Example 1. Free taxes for students In 2014, Sharon's January through October principal payments on her second mortgage are applied to the home equity debt, reducing it to zero. Free taxes for students The balance of the home acquisition debt remains $180,000 for each of those months. Free taxes for students Because her November and December principal payments are applied to the home acquisition debt, the November balance is $179,000 ($180,000 − $1,000) and the December balance is $178,000 ($180,000 − $2,000). Free taxes for students The monthly balances total $2,157,000 [($180,000 × 10) + $179,000 + $178,000]. Free taxes for students Therefore, the average balance of the home acquisition debt for 2014 is $179,750 ($2,157,000 ÷ 12). Free taxes for students L