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Irs 2012 Tax Forms 1040 Instructions

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Irs 2012 Tax Forms 1040 Instructions

Irs 2012 tax forms 1040 instructions 10. Irs 2012 tax forms 1040 instructions   Retirement Savings Contributions Credit (Saver's Credit) Table of Contents Full-time student. Irs 2012 tax forms 1040 instructions Adjusted gross income. Irs 2012 tax forms 1040 instructions Distributions received by spouse. Irs 2012 tax forms 1040 instructions Testing period. Irs 2012 tax forms 1040 instructions If you or your employer make eligible contributions (defined later) to a retirement plan, you may be able to take a credit of up to $1,000 (up to $2,000 if filing jointly). Irs 2012 tax forms 1040 instructions This credit could reduce the federal income tax you pay dollar for dollar. Irs 2012 tax forms 1040 instructions Can you claim the credit?   If you or your employer make eligible contributions to a retirement plan, you can claim the credit if all of the following apply. Irs 2012 tax forms 1040 instructions You are not under age 18. Irs 2012 tax forms 1040 instructions You are not a full-time student (explained next). Irs 2012 tax forms 1040 instructions No one else, such as your parent(s), claims an exemption for you on their tax return. Irs 2012 tax forms 1040 instructions Your adjusted gross income (defined later) is not more than: $59,000 for 2013 ($60,000 for 2014) if your filing status is married filing jointly, $44,250 for 2013 ($45,000 for 2014) if your filing status is head of household (with qualifying person), or $29,500 for 2013 ($30,000 for 2014) if your filing status is single, married filing separately, or qualifying widow(er) with dependent child. Irs 2012 tax forms 1040 instructions Full-time student. Irs 2012 tax forms 1040 instructions   You are a full-time student if, during some part of each of 5 calendar months (not necessarily consecutive) during the calendar year, you are either: A full-time student at a school that has a regular teaching staff, course of study, and regularly enrolled body of students in attendance, or A student taking a full-time, on-farm training course given by either a school that has a regular teaching staff, course of study, and regularly enrolled body of students in attendance, or a state, county, or local government. Irs 2012 tax forms 1040 instructions You are a full-time student if you are enrolled for the number of hours or courses the school considers to be full-time. Irs 2012 tax forms 1040 instructions Adjusted gross income. Irs 2012 tax forms 1040 instructions   This is generally the amount on line 38 of your 2013 Form 1040 or line 22 of your 2013 Form 1040A. Irs 2012 tax forms 1040 instructions However, you must add to that amount any exclusion or deduction claimed for the year for: Foreign earned income, Foreign housing costs, Income for bona fide residents of American Samoa, and Income from Puerto Rico. Irs 2012 tax forms 1040 instructions Eligible contributions. Irs 2012 tax forms 1040 instructions   These include: Contributions to a traditional or Roth IRA, Elective deferrals, including amounts designated as after-tax Roth contributions, to: A 401(k) plan (including a SIMPLE 401(k)), A section 403(b) annuity, An eligible deferred compensation plan of a state or local government (a governmental 457 plan), A SIMPLE IRA plan, or A salary reduction SEP, and Contributions to a section 501(c)(18) plan. Irs 2012 tax forms 1040 instructions They also include voluntary after-tax employee contributions to a tax-qualified retirement plan or a section 403(b) annuity. Irs 2012 tax forms 1040 instructions For purposes of the credit, an employee contribution will be voluntary as long as it is not required as a condition of employment. Irs 2012 tax forms 1040 instructions Reducing eligible contributions. Irs 2012 tax forms 1040 instructions   Reduce your eligible contributions (but not below zero) by the total distributions you received during the testing period (defined later) from any IRA, plan, or annuity included earlier under Eligible contributions. Irs 2012 tax forms 1040 instructions Also reduce your eligible contributions by any distribution from a Roth IRA that is not rolled over, even if the distribution is not taxable. Irs 2012 tax forms 1040 instructions      Do not reduce your eligible contributions by any of the following: The portion of any distribution which is not includible in income because it is a trustee-to-trustee transfer or a rollover distribution. Irs 2012 tax forms 1040 instructions Any distribution that is a return of a contribution to an IRA (including a Roth IRA) made during the year for which you claim the credit if: The distribution is made before the due date (including extensions) of your tax return for that year, You do not take a deduction for the contribution, and The distribution includes any income attributable to the contribution. Irs 2012 tax forms 1040 instructions Loans from a qualified employer plan treated as a distribution. Irs 2012 tax forms 1040 instructions Distributions of excess contributions or deferrals (and income attributable to excess contributions and deferrals). Irs 2012 tax forms 1040 instructions Distributions of dividends paid on stock held by an employee stock ownership plan under section 404(k). Irs 2012 tax forms 1040 instructions Distributions from an eligible retirement plan that are converted or rolled over to a Roth IRA. Irs 2012 tax forms 1040 instructions Distributions from a military retirement plan. Irs 2012 tax forms 1040 instructions Distributions received by spouse. Irs 2012 tax forms 1040 instructions   Any distributions your spouse receives are treated as received by you if you file a joint return with your spouse both for the year of the distribution and for the year for which you claim the credit. Irs 2012 tax forms 1040 instructions Testing period. Irs 2012 tax forms 1040 instructions   The testing period consists of: The year in which you claim the credit, The 2 years before the year in which you claim the credit, and The period after the end of the year in which you claim the credit and before the due date of the return (including extensions) for filing your return for the year in which you claimed the credit. Irs 2012 tax forms 1040 instructions Example. Irs 2012 tax forms 1040 instructions You and your spouse filed joint returns in 2011 and 2012, and plan to do so in 2013 and 2014. Irs 2012 tax forms 1040 instructions You received a taxable distribution from a qualified plan in 2011 and a taxable distribution from an eligible section 457(b) deferred compensation plan in 2012. Irs 2012 tax forms 1040 instructions Your spouse received taxable distributions from a Roth IRA in 2013 and tax-free distributions from a Roth IRA in 2014 before April 15. Irs 2012 tax forms 1040 instructions You made eligible contributions to an IRA in 2013 and you otherwise qualify for this credit. Irs 2012 tax forms 1040 instructions You must reduce the amount of your qualifying contributions in 2013 by the total of the distributions you and your spouse received in 2011, 2012, 2013, and 2014. Irs 2012 tax forms 1040 instructions Maximum eligible contributions. Irs 2012 tax forms 1040 instructions   After your contributions are reduced, the maximum annual contribution on which you can base the credit is $2,000 per person. Irs 2012 tax forms 1040 instructions Effect on other credits. Irs 2012 tax forms 1040 instructions   The amount of this credit will not change the amount of your refundable tax credits. Irs 2012 tax forms 1040 instructions A refundable tax credit, such as the earned income credit or the additional child tax credit, is an amount that you would receive as a refund even if you did not otherwise owe any taxes. Irs 2012 tax forms 1040 instructions Maximum credit. Irs 2012 tax forms 1040 instructions   This is a nonrefundable credit. Irs 2012 tax forms 1040 instructions The amount of the credit in any year cannot be more than the amount of tax that you would otherwise pay (not counting any refundable credits or the adoption credit) in any year. Irs 2012 tax forms 1040 instructions If your tax liability is reduced to zero because of other nonrefundable credits, such as the education credits, then you will not be entitled to this credit. Irs 2012 tax forms 1040 instructions How to figure and report the credit. Irs 2012 tax forms 1040 instructions   The amount of the credit you can get is based on the contributions you make and your credit rate. Irs 2012 tax forms 1040 instructions The credit rate can be as low as 10% or as high as 50%. Irs 2012 tax forms 1040 instructions Your credit rate depends on your income and your filing status. Irs 2012 tax forms 1040 instructions See Form 8880, Credit for Qualified Retirement Savings Contributions, to determine your credit rate. Irs 2012 tax forms 1040 instructions   The maximum contribution taken into account is $2,000 per person. Irs 2012 tax forms 1040 instructions On a joint return, up to $2,000 is taken into account for each spouse. Irs 2012 tax forms 1040 instructions   Figure the credit on Form 8880. Irs 2012 tax forms 1040 instructions Report the credit on line 50 of your Form 1040 or line 32 of your Form 1040A, and attach Form 8880 to your return. Irs 2012 tax forms 1040 instructions Prev  Up  Next   Home   More Online Publications
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This notice is given under the Privacy Act of 1974 and the Paperwork Reduction Act of 1995. The Privacy Act and Paperwork Reduction Act requires that the Internal Revenue Service inform businesses and other entities the following when asking for information.

The information on this form will carry out the Internal Revenue laws of the United States. We will comply with Internal Revenue Code (IRC) section 6109 and the regulations hereunder, which generally require the inclusion of an Employer Identification Number (EIN) on certain returns, statements, or other documents filed with the Internal Revenue Service. Information on this form may be used to determine which Federal tax returns are required to file and to provide related forms and publications. This Form will be disclosed to the Social Security Administration for their use in determining compliance with applicable laws. An EIN will not be issued unless you provide all of the requested information, which applies to your entity.

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Note: This page contains one or more references to the Internal Revenue Code (IRC), Treasury Regulations, court cases, or other official tax guidance. References to these legal authorities are included for the convenience of those who would like to read the technical reference material. To access the applicable IRC sections, Treasury Regulations, or other official tax guidance, visit the Tax Code, Regulations, and Official Guidance page. To access any Tax Court case opinions issued after September 24, 1995, visit the Opinions Search page of the United States Tax Court.

Page Last Reviewed or Updated: 27-Nov-2013

The Irs 2012 Tax Forms 1040 Instructions

Irs 2012 tax forms 1040 instructions 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. Irs 2012 tax forms 1040 instructions Appendix A — Summary Record of Traditional IRA(s) for 2013 and Worksheet for Determining Required Minimum Distributions. Irs 2012 tax forms 1040 instructions Appendix B — Worksheets you use if you receive social security benefits and are subject to the IRA deduction phaseout rules. Irs 2012 tax forms 1040 instructions A filled-in example is included. Irs 2012 tax forms 1040 instructions Worksheet 1, Computation of Modified AGI. Irs 2012 tax forms 1040 instructions Worksheet 2, Computation of Traditional IRA Deduction for 2013. Irs 2012 tax forms 1040 instructions Worksheet 3, Computation of Taxable Social Security Benefits. Irs 2012 tax forms 1040 instructions Comprehensive Example and completed worksheets. Irs 2012 tax forms 1040 instructions Appendix C — Life Expectancy Tables. Irs 2012 tax forms 1040 instructions 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. Irs 2012 tax forms 1040 instructions Table I (Single Life Expectancy). Irs 2012 tax forms 1040 instructions Table II (Joint Life and Last Survivor Expectancy). Irs 2012 tax forms 1040 instructions Table III (Uniform Lifetime). Irs 2012 tax forms 1040 instructions Appendix A. Irs 2012 tax forms 1040 instructions Summary Record of Traditional IRA(s) for 2013   Name ______________________________________ I was □ covered □ not covered by my employer's retirement plan during the year. Irs 2012 tax forms 1040 instructions 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. Irs 2012 tax forms 1040 instructions         2. Irs 2012 tax forms 1040 instructions         3. Irs 2012 tax forms 1040 instructions         4. Irs 2012 tax forms 1040 instructions         5. Irs 2012 tax forms 1040 instructions         6. Irs 2012 tax forms 1040 instructions         7. Irs 2012 tax forms 1040 instructions         8. Irs 2012 tax forms 1040 instructions         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. Irs 2012 tax forms 1040 instructions             2. Irs 2012 tax forms 1040 instructions             3. Irs 2012 tax forms 1040 instructions             4. Irs 2012 tax forms 1040 instructions             5. Irs 2012 tax forms 1040 instructions             6. Irs 2012 tax forms 1040 instructions             7. Irs 2012 tax forms 1040 instructions             8. Irs 2012 tax forms 1040 instructions             Total               Basis of all traditional IRAs for 2013 and earlier years (from Form 8606, line 14) $ Note. Irs 2012 tax forms 1040 instructions You should keep copies of your income tax return, and Forms W-2, 8606, and 5498. Irs 2012 tax forms 1040 instructions Appendix A. Irs 2012 tax forms 1040 instructions (Continued) Worksheet for Determining Required Minimum Distributions 1. Irs 2012 tax forms 1040 instructions Age 70½ 71½ 72½ 73½ 74½ 2. Irs 2012 tax forms 1040 instructions Year age was reached           3. Irs 2012 tax forms 1040 instructions Value of IRA at the close of business on  December 31 of the year immediately prior to the year on line 21           4. Irs 2012 tax forms 1040 instructions Distribution period from Table III or life expectancy  from Life Expectancy Table I or Table II2           5. Irs 2012 tax forms 1040 instructions Required distribution (divide line 3 by line 4)3                         1. Irs 2012 tax forms 1040 instructions Age 75½ 76½ 77½ 78½ 79½ 2. Irs 2012 tax forms 1040 instructions Year age was reached           3. Irs 2012 tax forms 1040 instructions Value of IRA at the close of business on  December 31 of the year immediately prior to the year on line 21           4. Irs 2012 tax forms 1040 instructions Distribution period from Table III or life expectancy from Life Expectancy Table I or Table II2           5. Irs 2012 tax forms 1040 instructions Required distribution (divide line 3 by line 4)3                         1. Irs 2012 tax forms 1040 instructions Age 80½ 81½ 82½ 83½ 84½ 2. Irs 2012 tax forms 1040 instructions Year age was reached           3. Irs 2012 tax forms 1040 instructions Value of IRA at the close of business on  December 31 of the year immediately prior to the year on line 21           4. Irs 2012 tax forms 1040 instructions Distribution period from Table III or life expectancy from Life Expectancy Table I or Table II2           5. Irs 2012 tax forms 1040 instructions Required distribution (divide line 3 by line 4)3                         1. Irs 2012 tax forms 1040 instructions Age 85½ 86½ 87½ 88½ 89½ 2. Irs 2012 tax forms 1040 instructions Year age was reached           3. Irs 2012 tax forms 1040 instructions Value of IRA at the close of business on  December 31 of the year immediately prior to the year on line 21           4. Irs 2012 tax forms 1040 instructions Distribution period from Table III or life expectancy from Life Expectancy Table I or Table II2           5. Irs 2012 tax forms 1040 instructions 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. Irs 2012 tax forms 1040 instructions 2Use the appropriate life expectancy or distribution period for each year and for each IRA. Irs 2012 tax forms 1040 instructions 3If you have more than one IRA, you must withdraw an amount equal to the total of the required distributions figured for each IRA. Irs 2012 tax forms 1040 instructions You can, however, withdraw the total from one IRA or from more than one IRA. Irs 2012 tax forms 1040 instructions Appendix B. Irs 2012 tax forms 1040 instructions 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. Irs 2012 tax forms 1040 instructions (See Are You Covered by an Employer Plan? in chapter 1. Irs 2012 tax forms 1040 instructions )  Use Worksheet 1 to figure your modified adjusted gross income. Irs 2012 tax forms 1040 instructions This amount is needed in the computation of your IRA deduction, if any, which is figured using Worksheet 2. Irs 2012 tax forms 1040 instructions   The IRA deduction figured using Worksheet 2 is entered on your tax return. Irs 2012 tax forms 1040 instructions Worksheet 1 Computation of Modified AGI (For use only by taxpayers who receive social security benefits)   Filing Status — Check only one box:  □ A. Irs 2012 tax forms 1040 instructions Married filing jointly  □ B. Irs 2012 tax forms 1040 instructions Single, Head of Household, Qualifying Widow(er), or Married filing separately and  lived apart from your spouse during the entire year  □ C. Irs 2012 tax forms 1040 instructions Married filing separately and lived with your spouse at any time during the year     1. Irs 2012 tax forms 1040 instructions 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. Irs 2012 tax forms 1040 instructions )  1. Irs 2012 tax forms 1040 instructions   2. Irs 2012 tax forms 1040 instructions Enter the amount in box 5 of all Forms SSA-1099 and Forms RRB-1099  2. Irs 2012 tax forms 1040 instructions   3. Irs 2012 tax forms 1040 instructions Enter one-half of line 2  3. Irs 2012 tax forms 1040 instructions   4. Irs 2012 tax forms 1040 instructions Enter the amount of any foreign earned income exclusion, foreign housing exclusion, U. Irs 2012 tax forms 1040 instructions S. Irs 2012 tax forms 1040 instructions 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. Irs 2012 tax forms 1040 instructions   5. Irs 2012 tax forms 1040 instructions Enter the amount of any tax-exempt interest reported on line 8b of Form 1040 or 1040A  5. Irs 2012 tax forms 1040 instructions   6. Irs 2012 tax forms 1040 instructions Add lines 1, 3, 4, and 5  6. Irs 2012 tax forms 1040 instructions   7. Irs 2012 tax forms 1040 instructions Enter the amount listed below for your filing status. Irs 2012 tax forms 1040 instructions $32,000 if you checked box A above. Irs 2012 tax forms 1040 instructions $25,000 if you checked box B above. Irs 2012 tax forms 1040 instructions $0 if you checked box C above. Irs 2012 tax forms 1040 instructions  7. Irs 2012 tax forms 1040 instructions   8. Irs 2012 tax forms 1040 instructions Subtract line 7 from line 6. Irs 2012 tax forms 1040 instructions If zero or less, enter -0- on this line  8. Irs 2012 tax forms 1040 instructions   9. Irs 2012 tax forms 1040 instructions If line 8 is zero, skip to line 17, enter -0-, and continue with line 18. Irs 2012 tax forms 1040 instructions   If line 8 is more than zero, enter the amount listed below for your filing status. Irs 2012 tax forms 1040 instructions $12,000 if you checked box A above. Irs 2012 tax forms 1040 instructions $9,000 if you checked box B above. Irs 2012 tax forms 1040 instructions $0 if you checked box C above  9. Irs 2012 tax forms 1040 instructions   10. Irs 2012 tax forms 1040 instructions Subtract line 9 from line 8. Irs 2012 tax forms 1040 instructions If zero or less, enter -0-  10. Irs 2012 tax forms 1040 instructions   11. Irs 2012 tax forms 1040 instructions Enter the smaller of line 8 or line 9  11. Irs 2012 tax forms 1040 instructions   12. Irs 2012 tax forms 1040 instructions Enter one-half of line 11  12. Irs 2012 tax forms 1040 instructions   13. Irs 2012 tax forms 1040 instructions Enter the smaller of line 3 or line 12  13. Irs 2012 tax forms 1040 instructions   14. Irs 2012 tax forms 1040 instructions Multiply line 10 by . Irs 2012 tax forms 1040 instructions 85. Irs 2012 tax forms 1040 instructions If line 10 is zero, enter -0-  14. Irs 2012 tax forms 1040 instructions   15. Irs 2012 tax forms 1040 instructions Add lines 13 and 14  15. Irs 2012 tax forms 1040 instructions   16. Irs 2012 tax forms 1040 instructions Multiply line 2 by . Irs 2012 tax forms 1040 instructions 85  16. Irs 2012 tax forms 1040 instructions   17. Irs 2012 tax forms 1040 instructions Taxable benefits to be included in modified AGI for traditional IRA deduction purposes. Irs 2012 tax forms 1040 instructions  Enter the smaller of line 15 or line 16  17. Irs 2012 tax forms 1040 instructions   18. Irs 2012 tax forms 1040 instructions 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. Irs 2012 tax forms 1040 instructions   19. Irs 2012 tax forms 1040 instructions Modified AGI for determining your reduced traditional IRA deduction — add lines 1, 17, and 18. Irs 2012 tax forms 1040 instructions Enter here and on line 2 of Worksheet 2, next  19. Irs 2012 tax forms 1040 instructions   Appendix B. Irs 2012 tax forms 1040 instructions (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 . Irs 2012 tax forms 1040 instructions . Irs 2012 tax forms 1040 instructions . Irs 2012 tax forms 1040 instructions AND your modified AGI is over . Irs 2012 tax forms 1040 instructions . Irs 2012 tax forms 1040 instructions . Irs 2012 tax forms 1040 instructions THEN enter on line 1 below . Irs 2012 tax forms 1040 instructions . Irs 2012 tax forms 1040 instructions . Irs 2012 tax forms 1040 instructions                 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. Irs 2012 tax forms 1040 instructions Skip this worksheet, proceed to Worksheet 3, and enter your IRA deduction on line 2 of Worksheet 3. Irs 2012 tax forms 1040 instructions  **If you did not live with your spouse at any time during the year, consider your filing status as single. Irs 2012 tax forms 1040 instructions  Note. Irs 2012 tax forms 1040 instructions If you were married and you or your spouse worked and you both contributed to IRAs, figure the deduction for each of you separately. Irs 2012 tax forms 1040 instructions               1. Irs 2012 tax forms 1040 instructions Enter the applicable amount from above 1. Irs 2012 tax forms 1040 instructions   2. Irs 2012 tax forms 1040 instructions Enter your modified AGI from Worksheet 1, line 19 2. Irs 2012 tax forms 1040 instructions     Note. Irs 2012 tax forms 1040 instructions If line 2 is equal to or more than the amount on line 1, stop here; your traditional IRA contributions are not deductible. Irs 2012 tax forms 1040 instructions Proceed to Worksheet 3. Irs 2012 tax forms 1040 instructions     3. Irs 2012 tax forms 1040 instructions Subtract line 2 from line 1 3. Irs 2012 tax forms 1040 instructions   4. Irs 2012 tax forms 1040 instructions Multiply line 3 by the percentage below that applies to you. Irs 2012 tax forms 1040 instructions If the result is not a multiple of $10, round it to the next highest multiple of $10. Irs 2012 tax forms 1040 instructions (For example, $611. Irs 2012 tax forms 1040 instructions 40 is rounded to $620. Irs 2012 tax forms 1040 instructions ) However, if the result is less than $200, enter $200. Irs 2012 tax forms 1040 instructions       Married filing jointly or qualifying widow(er) and you are covered by an employer plan, multiply line 3 by 27. Irs 2012 tax forms 1040 instructions 5%  (. Irs 2012 tax forms 1040 instructions 275) (by 32. Irs 2012 tax forms 1040 instructions 5% (. Irs 2012 tax forms 1040 instructions 325) if you are age 50 or older). Irs 2012 tax forms 1040 instructions All others, multiply line 3 by 55% (. Irs 2012 tax forms 1040 instructions 55) (by 65% (. Irs 2012 tax forms 1040 instructions 65) if you are age 50 or older). Irs 2012 tax forms 1040 instructions 4. Irs 2012 tax forms 1040 instructions   5. Irs 2012 tax forms 1040 instructions 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). Irs 2012 tax forms 1040 instructions 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. Irs 2012 tax forms 1040 instructions   6. Irs 2012 tax forms 1040 instructions 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. Irs 2012 tax forms 1040 instructions   7. Irs 2012 tax forms 1040 instructions Deduction. Irs 2012 tax forms 1040 instructions Compare lines 4, 5, and 6. Irs 2012 tax forms 1040 instructions Enter the smallest amount here (or a smaller amount if you choose). Irs 2012 tax forms 1040 instructions Enter this amount on the Form 1040 or 1040A line for your IRA. Irs 2012 tax forms 1040 instructions (If the amount on line 6 is more than the amount on line 7, complete line 8. Irs 2012 tax forms 1040 instructions ) 7. Irs 2012 tax forms 1040 instructions   8. Irs 2012 tax forms 1040 instructions Nondeductible contributions. Irs 2012 tax forms 1040 instructions Subtract line 7 from line 5 or 6, whichever is smaller. Irs 2012 tax forms 1040 instructions Enter the result here and on line 1 of your Form 8606, Nondeductible IRAs. Irs 2012 tax forms 1040 instructions 8. Irs 2012 tax forms 1040 instructions   Appendix B. Irs 2012 tax forms 1040 instructions (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. Irs 2012 tax forms 1040 instructions Married filing jointly                   □ B. Irs 2012 tax forms 1040 instructions Single, Head of Household, Qualifying Widow(er), or Married filing separately  and lived apart from your spouse during the entire year                   □ C. Irs 2012 tax forms 1040 instructions Married filing separately and lived with your spouse at any time during the  year             1. Irs 2012 tax forms 1040 instructions 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. Irs 2012 tax forms 1040 instructions ) 1. Irs 2012 tax forms 1040 instructions   2. Irs 2012 tax forms 1040 instructions Deduction(s) from line 7 of Worksheet(s) 2 2. Irs 2012 tax forms 1040 instructions   3. Irs 2012 tax forms 1040 instructions Subtract line 2 from line 1 3. Irs 2012 tax forms 1040 instructions   4. Irs 2012 tax forms 1040 instructions Enter amount in box 5 of all Forms SSA-1099 and Forms RRB-1099 4. Irs 2012 tax forms 1040 instructions   5. Irs 2012 tax forms 1040 instructions Enter one-half of line 4 5. Irs 2012 tax forms 1040 instructions   6. Irs 2012 tax forms 1040 instructions Enter the amount of any foreign earned income exclusion, foreign housing exclusion, exclusion of income from U. Irs 2012 tax forms 1040 instructions S. Irs 2012 tax forms 1040 instructions 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. Irs 2012 tax forms 1040 instructions   7. Irs 2012 tax forms 1040 instructions Enter the amount of any tax-exempt interest reported on line 8b of Form 1040 or 1040A 7. Irs 2012 tax forms 1040 instructions   8. Irs 2012 tax forms 1040 instructions Add lines 3, 5, 6, and 7 8. Irs 2012 tax forms 1040 instructions   9. Irs 2012 tax forms 1040 instructions Enter the amount listed below for your filing status. Irs 2012 tax forms 1040 instructions $32,000 if you checked box A above. Irs 2012 tax forms 1040 instructions $25,000 if you checked box B above. Irs 2012 tax forms 1040 instructions $0 if you checked box C above. Irs 2012 tax forms 1040 instructions 9. Irs 2012 tax forms 1040 instructions   10. Irs 2012 tax forms 1040 instructions Subtract line 9 from line 8. Irs 2012 tax forms 1040 instructions If zero or less, enter -0- on this line. Irs 2012 tax forms 1040 instructions 10. Irs 2012 tax forms 1040 instructions   11. Irs 2012 tax forms 1040 instructions If line 10 is zero, stop here. Irs 2012 tax forms 1040 instructions None of your social security benefits are taxable. Irs 2012 tax forms 1040 instructions  If line 10 is more than zero, enter the amount listed below for your filing status. Irs 2012 tax forms 1040 instructions $12,000 if you checked box A above. Irs 2012 tax forms 1040 instructions $9,000 if you checked box B above. Irs 2012 tax forms 1040 instructions $0 if you checked box C above. Irs 2012 tax forms 1040 instructions 11. Irs 2012 tax forms 1040 instructions   12. Irs 2012 tax forms 1040 instructions Subtract line 11 from line 10. Irs 2012 tax forms 1040 instructions If zero or less, enter -0- 12. Irs 2012 tax forms 1040 instructions   13. Irs 2012 tax forms 1040 instructions Enter the smaller of line 10 or line 11 13. Irs 2012 tax forms 1040 instructions   14. Irs 2012 tax forms 1040 instructions Enter one-half of line 13 . Irs 2012 tax forms 1040 instructions 14. Irs 2012 tax forms 1040 instructions   15. Irs 2012 tax forms 1040 instructions Enter the smaller of line 5 or line 14 15. Irs 2012 tax forms 1040 instructions   16. Irs 2012 tax forms 1040 instructions Multiply line 12 by . Irs 2012 tax forms 1040 instructions 85. Irs 2012 tax forms 1040 instructions If line 12 is zero, enter -0- 16. Irs 2012 tax forms 1040 instructions   17. Irs 2012 tax forms 1040 instructions Add lines 15 and 16 17. Irs 2012 tax forms 1040 instructions   18. Irs 2012 tax forms 1040 instructions Multiply line 4 by . Irs 2012 tax forms 1040 instructions 85 18. Irs 2012 tax forms 1040 instructions   19. Irs 2012 tax forms 1040 instructions Taxable social security benefits. Irs 2012 tax forms 1040 instructions Enter the smaller of line 17 or line 18 19. Irs 2012 tax forms 1040 instructions   Appendix B. Irs 2012 tax forms 1040 instructions (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. Irs 2012 tax forms 1040 instructions He is 65 years old and had 2013 wages of $89,500. Irs 2012 tax forms 1040 instructions His wife did not work in 2013. Irs 2012 tax forms 1040 instructions He also received social security benefits of $12,000 and made a $6,000 contribution to his traditional IRA for the year. Irs 2012 tax forms 1040 instructions He had no foreign income, no tax-exempt interest, and no adjustments to income on lines 23 through 36 on his Form 1040. Irs 2012 tax forms 1040 instructions He participated in a section 401(k) retirement plan at work. Irs 2012 tax forms 1040 instructions  John completes worksheets 1 and 2. Irs 2012 tax forms 1040 instructions Worksheet 2 shows that his 2013 IRA deduction is $4,980. Irs 2012 tax forms 1040 instructions 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). Irs 2012 tax forms 1040 instructions  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. Irs 2012 tax forms 1040 instructions Worksheet 1 Computation of Modified AGI (For use only by taxpayers who receive social security benefits)   Filing Status — Check only one box:  ☑ A. Irs 2012 tax forms 1040 instructions Married filing jointly  □ B. Irs 2012 tax forms 1040 instructions Single, Head of Household, Qualifying Widow(er), or Married filing separately and lived apart from your spouse during the entire year  □ C. Irs 2012 tax forms 1040 instructions Married filing separately and lived with your spouse at any time during the year     1. Irs 2012 tax forms 1040 instructions 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. Irs 2012 tax forms 1040 instructions ) 1. Irs 2012 tax forms 1040 instructions 89,500 2. Irs 2012 tax forms 1040 instructions Enter the amount in box 5 of all Forms SSA-1099 and Forms RRB-1099 2. Irs 2012 tax forms 1040 instructions 12,000 3. Irs 2012 tax forms 1040 instructions Enter one-half of line 2 3. Irs 2012 tax forms 1040 instructions 6,000 4. Irs 2012 tax forms 1040 instructions Enter the amount of any foreign earned income exclusion, foreign housing exclusion, U. Irs 2012 tax forms 1040 instructions S. Irs 2012 tax forms 1040 instructions 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. Irs 2012 tax forms 1040 instructions 0 5. Irs 2012 tax forms 1040 instructions Enter the amount of any tax-exempt interest reported on line 8b of Form 1040 or 1040A 5. Irs 2012 tax forms 1040 instructions 0 6. Irs 2012 tax forms 1040 instructions Add lines 1, 3, 4, and 5 6. Irs 2012 tax forms 1040 instructions 95,500 7. Irs 2012 tax forms 1040 instructions Enter the amount listed below for your filing status. Irs 2012 tax forms 1040 instructions $32,000 if you checked box A above. Irs 2012 tax forms 1040 instructions $25,000 if you checked box B above. Irs 2012 tax forms 1040 instructions $0 if you checked box C above. Irs 2012 tax forms 1040 instructions 7. Irs 2012 tax forms 1040 instructions 32,000 8. Irs 2012 tax forms 1040 instructions Subtract line 7 from line 6. Irs 2012 tax forms 1040 instructions If zero or less, enter -0- on this line 8. Irs 2012 tax forms 1040 instructions 63,500 9. Irs 2012 tax forms 1040 instructions If line 8 is zero, skip to line 17, enter -0-, and continue with line 18. Irs 2012 tax forms 1040 instructions   If line 8 is more than zero, enter the amount listed below for your filing status. Irs 2012 tax forms 1040 instructions $12,000 if you checked box A above. Irs 2012 tax forms 1040 instructions $9,000 if you checked box B above. Irs 2012 tax forms 1040 instructions $0 if you checked box C above 9. Irs 2012 tax forms 1040 instructions 12,000 10. Irs 2012 tax forms 1040 instructions Subtract line 9 from line 8. Irs 2012 tax forms 1040 instructions If zero or less, enter -0- 10. Irs 2012 tax forms 1040 instructions 51,500 11. Irs 2012 tax forms 1040 instructions Enter the smaller of line 8 or line 9 11. Irs 2012 tax forms 1040 instructions 12,000 12. Irs 2012 tax forms 1040 instructions Enter one-half of line 11 12. Irs 2012 tax forms 1040 instructions 6,000 13. Irs 2012 tax forms 1040 instructions Enter the smaller of line 3 or line 12 13. Irs 2012 tax forms 1040 instructions 6,000 14. Irs 2012 tax forms 1040 instructions Multiply line 10 by . Irs 2012 tax forms 1040 instructions 85. Irs 2012 tax forms 1040 instructions If line 10 is zero, enter -0- 14. Irs 2012 tax forms 1040 instructions 43,775 15. Irs 2012 tax forms 1040 instructions Add lines 13 and 14 15. Irs 2012 tax forms 1040 instructions 49,775 16. Irs 2012 tax forms 1040 instructions Multiply line 2 by . Irs 2012 tax forms 1040 instructions 85 16. Irs 2012 tax forms 1040 instructions 10,200 17. Irs 2012 tax forms 1040 instructions Taxable benefits to be included in modified AGI for traditional IRA deduction purposes. Irs 2012 tax forms 1040 instructions  Enter the smaller of line 15 or line 16 17. Irs 2012 tax forms 1040 instructions 10,200 18. Irs 2012 tax forms 1040 instructions 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. Irs 2012 tax forms 1040 instructions 0 19. Irs 2012 tax forms 1040 instructions Modified AGI for determining your reduced traditional IRA deduction — add lines 1, 17, and 18. Irs 2012 tax forms 1040 instructions Enter here and on line 2 of Worksheet 2, next 19. Irs 2012 tax forms 1040 instructions 99,700 Appendix B. Irs 2012 tax forms 1040 instructions (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 . Irs 2012 tax forms 1040 instructions . Irs 2012 tax forms 1040 instructions . Irs 2012 tax forms 1040 instructions AND your modified AGI is over . Irs 2012 tax forms 1040 instructions . Irs 2012 tax forms 1040 instructions . Irs 2012 tax forms 1040 instructions THEN enter on line 1 below . Irs 2012 tax forms 1040 instructions . Irs 2012 tax forms 1040 instructions . Irs 2012 tax forms 1040 instructions                 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. Irs 2012 tax forms 1040 instructions Skip this worksheet, proceed to Worksheet 3, and enter your IRA deduction on line 2 of Worksheet 3. Irs 2012 tax forms 1040 instructions  **If you did not live with your spouse at any time during the year, consider your filing status as single. Irs 2012 tax forms 1040 instructions  Note. Irs 2012 tax forms 1040 instructions If you were married and you or your spouse worked and you both contributed to IRAs, figure the deduction for each of you separately. Irs 2012 tax forms 1040 instructions               1. Irs 2012 tax forms 1040 instructions Enter the applicable amount from above 1. Irs 2012 tax forms 1040 instructions 115,000 2. Irs 2012 tax forms 1040 instructions Enter your modified AGI from Worksheet 1, line 19 2. Irs 2012 tax forms 1040 instructions 99,700   Note. Irs 2012 tax forms 1040 instructions If line 2 is equal to or more than the amount on line 1, stop here; your traditional IRA contributions are not deductible. Irs 2012 tax forms 1040 instructions Proceed to Worksheet 3. Irs 2012 tax forms 1040 instructions     3. Irs 2012 tax forms 1040 instructions Subtract line 2 from line 1 3. Irs 2012 tax forms 1040 instructions 15,300 4. Irs 2012 tax forms 1040 instructions Multiply line 3 by the percentage below that applies to you. Irs 2012 tax forms 1040 instructions If the result is not a multiple of $10, round it to the next highest multiple of $10. Irs 2012 tax forms 1040 instructions (For example, $611. Irs 2012 tax forms 1040 instructions 40 is rounded to $620. Irs 2012 tax forms 1040 instructions ) However, if the result is less than $200, enter $200. Irs 2012 tax forms 1040 instructions       Married filing jointly or qualifying widow(er) and you are covered by an employer plan, multiply line 3 by 27. Irs 2012 tax forms 1040 instructions 5%  (. Irs 2012 tax forms 1040 instructions 275) (by 32. Irs 2012 tax forms 1040 instructions 5% (. Irs 2012 tax forms 1040 instructions 325) if you are age 50 or older). Irs 2012 tax forms 1040 instructions All others, multiply line 3 by 55% (. Irs 2012 tax forms 1040 instructions 55) (by 65% (. Irs 2012 tax forms 1040 instructions 65) if you are age 50 or older). Irs 2012 tax forms 1040 instructions 4. Irs 2012 tax forms 1040 instructions 4,980 5. Irs 2012 tax forms 1040 instructions 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). Irs 2012 tax forms 1040 instructions 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. Irs 2012 tax forms 1040 instructions 89,500 6. Irs 2012 tax forms 1040 instructions 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. Irs 2012 tax forms 1040 instructions 6,000 7. Irs 2012 tax forms 1040 instructions Deduction. Irs 2012 tax forms 1040 instructions Compare lines 4, 5, and 6. Irs 2012 tax forms 1040 instructions Enter the smallest amount here (or a smaller amount if you choose). Irs 2012 tax forms 1040 instructions Enter this amount on the Form 1040 or 1040A line for your IRA. Irs 2012 tax forms 1040 instructions (If the amount on line 6 is more than the amount on line 7, complete line 8. Irs 2012 tax forms 1040 instructions ) 7. Irs 2012 tax forms 1040 instructions 4,980 8. Irs 2012 tax forms 1040 instructions Nondeductible contributions. Irs 2012 tax forms 1040 instructions Subtract line 7 from line 5 or 6, whichever is smaller. Irs 2012 tax forms 1040 instructions Enter the result here and on line 1 of your Form 8606, Nondeductible IRAs. Irs 2012 tax forms 1040 instructions 8. Irs 2012 tax forms 1040 instructions 1,020 Appendix B. Irs 2012 tax forms 1040 instructions (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. Irs 2012 tax forms 1040 instructions Married filing jointly                   □ B. Irs 2012 tax forms 1040 instructions Single, Head of Household, Qualifying Widow(er), or Married filing separately  and lived apart from your spouse during the entire year                   □ C. Irs 2012 tax forms 1040 instructions Married filing separately and lived with your spouse at any time during the  year             1. Irs 2012 tax forms 1040 instructions 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. Irs 2012 tax forms 1040 instructions ) 1. Irs 2012 tax forms 1040 instructions 89,500 2. Irs 2012 tax forms 1040 instructions Deduction(s) from line 7 of Worksheet(s) 2 2. Irs 2012 tax forms 1040 instructions 4,980 3. Irs 2012 tax forms 1040 instructions Subtract line 2 from line 1 3. Irs 2012 tax forms 1040 instructions 84,520 4. Irs 2012 tax forms 1040 instructions Enter amount in box 5 of all Forms SSA-1099 and Forms RRB-1099 4. Irs 2012 tax forms 1040 instructions 12,000 5. Irs 2012 tax forms 1040 instructions Enter one-half of line 4 5. Irs 2012 tax forms 1040 instructions 6,000 6. Irs 2012 tax forms 1040 instructions Enter the amount of any foreign earned income exclusion, foreign housing exclusion, exclusion of income from U. Irs 2012 tax forms 1040 instructions S. Irs 2012 tax forms 1040 instructions 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. Irs 2012 tax forms 1040 instructions 0 7. Irs 2012 tax forms 1040 instructions Enter the amount of any tax-exempt interest reported on line 8b of Form 1040 or 1040A 7. Irs 2012 tax forms 1040 instructions 0 8. Irs 2012 tax forms 1040 instructions Add lines 3, 5, 6, and 7 8. Irs 2012 tax forms 1040 instructions 90,520 9. Irs 2012 tax forms 1040 instructions Enter the amount listed below for your filing status. Irs 2012 tax forms 1040 instructions $32,000 if you checked box A above. Irs 2012 tax forms 1040 instructions $25,000 if you checked box B above. Irs 2012 tax forms 1040 instructions $0 if you checked box C above. Irs 2012 tax forms 1040 instructions 9. Irs 2012 tax forms 1040 instructions 32,000 10. Irs 2012 tax forms 1040 instructions Subtract line 9 from line 8. Irs 2012 tax forms 1040 instructions If zero or less, enter -0- on this line. Irs 2012 tax forms 1040 instructions 10. Irs 2012 tax forms 1040 instructions 58,520 11. Irs 2012 tax forms 1040 instructions If line 10 is zero, stop here. Irs 2012 tax forms 1040 instructions None of your social security benefits are taxable. Irs 2012 tax forms 1040 instructions  If line 10 is more than zero, enter the amount listed below for your filing status. Irs 2012 tax forms 1040 instructions $12,000 if you checked box A above. Irs 2012 tax forms 1040 instructions $9,000 if you checked box B above. Irs 2012 tax forms 1040 instructions $0 if you checked box C above. Irs 2012 tax forms 1040 instructions 11. Irs 2012 tax forms 1040 instructions 12,000 12. Irs 2012 tax forms 1040 instructions Subtract line 11 from line 10. Irs 2012 tax forms 1040 instructions If zero or less, enter -0- 12. Irs 2012 tax forms 1040 instructions 46,520 13. Irs 2012 tax forms 1040 instructions Enter the smaller of line 10 or line 11 13. Irs 2012 tax forms 1040 instructions 12,000 14. Irs 2012 tax forms 1040 instructions Enter one-half of line 13 . Irs 2012 tax forms 1040 instructions 14. Irs 2012 tax forms 1040 instructions 6,000 15. Irs 2012 tax forms 1040 instructions Enter the smaller of line 5 or line 14 15. Irs 2012 tax forms 1040 instructions 6,000 16. Irs 2012 tax forms 1040 instructions Multiply line 12 by . Irs 2012 tax forms 1040 instructions 85. Irs 2012 tax forms 1040 instructions If line 12 is zero, enter -0- 16. Irs 2012 tax forms 1040 instructions 39,542 17. Irs 2012 tax forms 1040 instructions Add lines 15 and 16 17. Irs 2012 tax forms 1040 instructions 45,542 18. Irs 2012 tax forms 1040 instructions Multiply line 4 by . Irs 2012 tax forms 1040 instructions 85 18. Irs 2012 tax forms 1040 instructions 10,200 19. Irs 2012 tax forms 1040 instructions Taxable social security benefits. Irs 2012 tax forms 1040 instructions Enter the smaller of line 17 or line 18 19. Irs 2012 tax forms 1040 instructions 10,200 Appendix C. Irs 2012 tax forms 1040 instructions Life Expectancy Tables   Table I (Single Life Expectancy) (For Use by Beneficiaries)         Age Life Expectancy Age Life Expectancy 0 82. Irs 2012 tax forms 1040 instructions 4 28 55. Irs 2012 tax forms 1040 instructions 3 1 81. Irs 2012 tax forms 1040 instructions 6 29 54. Irs 2012 tax forms 1040 instructions 3 2 80. Irs 2012 tax forms 1040 instructions 6 30 53. Irs 2012 tax forms 1040 instructions 3 3 79. Irs 2012 tax forms 1040 instructions 7 31 52. Irs 2012 tax forms 1040 instructions 4 4 78. Irs 2012 tax forms 1040 instructions 7 32 51. Irs 2012 tax forms 1040 instructions 4 5 77. Irs 2012 tax forms 1040 instructions 7 33 50. Irs 2012 tax forms 1040 instructions 4 6 76. Irs 2012 tax forms 1040 instructions 7 34 49. Irs 2012 tax forms 1040 instructions 4 7 75. Irs 2012 tax forms 1040 instructions 8 35 48. Irs 2012 tax forms 1040 instructions 5 8 74. Irs 2012 tax forms 1040 instructions 8 36 47. Irs 2012 tax forms 1040 instructions 5 9 73. Irs 2012 tax forms 1040 instructions 8 37 46. Irs 2012 tax forms 1040 instructions 5 10 72. Irs 2012 tax forms 1040 instructions 8 38 45. Irs 2012 tax forms 1040 instructions 6 11 71. Irs 2012 tax forms 1040 instructions 8 39 44. Irs 2012 tax forms 1040 instructions 6 12 70. Irs 2012 tax forms 1040 instructions 8 40 43. Irs 2012 tax forms 1040 instructions 6 13 69. Irs 2012 tax forms 1040 instructions 9 41 42. Irs 2012 tax forms 1040 instructions 7 14 68. Irs 2012 tax forms 1040 instructions 9 42 41. Irs 2012 tax forms 1040 instructions 7 15 67. Irs 2012 tax forms 1040 instructions 9 43 40. Irs 2012 tax forms 1040 instructions 7 16 66. Irs 2012 tax forms 1040 instructions 9 44 39. Irs 2012 tax forms 1040 instructions 8 17 66. Irs 2012 tax forms 1040 instructions 0 45 38. Irs 2012 tax forms 1040 instructions 8 18 65. Irs 2012 tax forms 1040 instructions 0 46 37. Irs 2012 tax forms 1040 instructions 9 19 64. Irs 2012 tax forms 1040 instructions 0 47 37. Irs 2012 tax forms 1040 instructions 0 20 63. Irs 2012 tax forms 1040 instructions 0 48 36. Irs 2012 tax forms 1040 instructions 0 21 62. Irs 2012 tax forms 1040 instructions 1 49 35. Irs 2012 tax forms 1040 instructions 1 22 61. Irs 2012 tax forms 1040 instructions 1 50 34. Irs 2012 tax forms 1040 instructions 2 23 60. Irs 2012 tax forms 1040 instructions 1 51 33. Irs 2012 tax forms 1040 instructions 3 24 59. Irs 2012 tax forms 1040 instructions 1 52 32. Irs 2012 tax forms 1040 instructions 3 25 58. Irs 2012 tax forms 1040 instructions 2 53 31. Irs 2012 tax forms 1040 instructions 4 26 57. Irs 2012 tax forms 1040 instructions 2 54 30. Irs 2012 tax forms 1040 instructions 5 27 56. Irs 2012 tax forms 1040 instructions 2 55 29. Irs 2012 tax forms 1040 instructions 6 Appendix C. Irs 2012 tax forms 1040 instructions (Continued)   Table I (Single Life Expectancy) (For Use by Beneficiaries)         Age Life Expectancy Age Life Expectancy 56 28. Irs 2012 tax forms 1040 instructions 7 84 8. Irs 2012 tax forms 1040 instructions 1 57 27. Irs 2012 tax forms 1040 instructions 9 85 7. Irs 2012 tax forms 1040 instructions 6 58 27. Irs 2012 tax forms 1040 instructions 0 86 7. Irs 2012 tax forms 1040 instructions 1 59 26. Irs 2012 tax forms 1040 instructions 1 87 6. Irs 2012 tax forms 1040 instructions 7 60 25. Irs 2012 tax forms 1040 instructions 2 88 6. Irs 2012 tax forms 1040 instructions 3 61 24. Irs 2012 tax forms 1040 instructions 4 89 5. Irs 2012 tax forms 1040 instructions 9 62 23. Irs 2012 tax forms 1040 instructions 5 90 5. Irs 2012 tax forms 1040 instructions 5 63 22. Irs 2012 tax forms 1040 instructions 7 91 5. Irs 2012 tax forms 1040 instructions 2 64 21. Irs 2012 tax forms 1040 instructions 8 92 4. Irs 2012 tax forms 1040 instructions 9 65 21. Irs 2012 tax forms 1040 instructions 0 93 4. Irs 2012 tax forms 1040 instructions 6 66 20. Irs 2012 tax forms 1040 instructions 2 94 4. Irs 2012 tax forms 1040 instructions 3 67 19. Irs 2012 tax forms 1040 instructions 4 95 4. Irs 2012 tax forms 1040 instructions 1 68 18. Irs 2012 tax forms 1040 instructions 6 96 3. Irs 2012 tax forms 1040 instructions 8 69 17. Irs 2012 tax forms 1040 instructions 8 97 3. Irs 2012 tax forms 1040 instructions 6 70 17. Irs 2012 tax forms 1040 instructions 0 98 3. Irs 2012 tax forms 1040 instructions 4 71 16. Irs 2012 tax forms 1040 instructions 3 99 3. Irs 2012 tax forms 1040 instructions 1 72 15. Irs 2012 tax forms 1040 instructions 5 100 2. Irs 2012 tax forms 1040 instructions 9 73 14. Irs 2012 tax forms 1040 instructions 8 101 2. Irs 2012 tax forms 1040 instructions 7 74 14. Irs 2012 tax forms 1040 instructions 1 102 2. Irs 2012 tax forms 1040 instructions 5 75 13. Irs 2012 tax forms 1040 instructions 4 103 2. Irs 2012 tax forms 1040 instructions 3 76 12. Irs 2012 tax forms 1040 instructions 7 104 2. Irs 2012 tax forms 1040 instructions 1 77 12. Irs 2012 tax forms 1040 instructions 1 105 1. Irs 2012 tax forms 1040 instructions 9 78 11. Irs 2012 tax forms 1040 instructions 4 106 1. Irs 2012 tax forms 1040 instructions 7 79 10. Irs 2012 tax forms 1040 instructions 8 107 1. Irs 2012 tax forms 1040 instructions 5 80 10. Irs 2012 tax forms 1040 instructions 2 108 1. Irs 2012 tax forms 1040 instructions 4 81 9. Irs 2012 tax forms 1040 instructions 7 109 1. Irs 2012 tax forms 1040 instructions 2 82 9. Irs 2012 tax forms 1040 instructions 1 110 1. Irs 2012 tax forms 1040 instructions 1 83 8. Irs 2012 tax forms 1040 instructions 6 111 and over 1. Irs 2012 tax forms 1040 instructions 0 Appendix C. Irs 2012 tax forms 1040 instructions 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. Irs 2012 tax forms 1040 instructions 1 69. Irs 2012 tax forms 1040 instructions 6 69. Irs 2012 tax forms 1040 instructions 1 68. Irs 2012 tax forms 1040 instructions 7 68. Irs 2012 tax forms 1040 instructions 3 67. Irs 2012 tax forms 1040 instructions 9 67. Irs 2012 tax forms 1040 instructions 5 67. Irs 2012 tax forms 1040 instructions 2 66. Irs 2012 tax forms 1040 instructions 9 66. Irs 2012 tax forms 1040 instructions 6 21 69. Irs 2012 tax forms 1040 instructions 6 69. Irs 2012 tax forms 1040 instructions 1 68. Irs 2012 tax forms 1040 instructions 6 68. Irs 2012 tax forms 1040 instructions 2 67. Irs 2012 tax forms 1040 instructions 7 67. Irs 2012 tax forms 1040 instructions 3 66. Irs 2012 tax forms 1040 instructions 9 66. Irs 2012 tax forms 1040 instructions 6 66. Irs 2012 tax forms 1040 instructions 2 65. Irs 2012 tax forms 1040 instructions 9 22 69. Irs 2012 tax forms 1040 instructions 1 68. Irs 2012 tax forms 1040 instructions 6 68. Irs 2012 tax forms 1040 instructions 1 67. Irs 2012 tax forms 1040 instructions 6 67. Irs 2012 tax forms 1040 instructions 2 66. Irs 2012 tax forms 1040 instructions 7 66. Irs 2012 tax forms 1040 instructions 3 65. Irs 2012 tax forms 1040 instructions 9 65. Irs 2012 tax forms 1040 instructions 6 65. Irs 2012 tax forms 1040 instructions 2 23 68. Irs 2012 tax forms 1040 instructions 7 68. Irs 2012 tax forms 1040 instructions 2 67. Irs 2012 tax forms 1040 instructions 6 67. Irs 2012 tax forms 1040 instructions 1 66. Irs 2012 tax forms 1040 instructions 6 66. Irs 2012 tax forms 1040 instructions 2 65. Irs 2012 tax forms 1040 instructions 7 65. Irs 2012 tax forms 1040 instructions 3 64. Irs 2012 tax forms 1040 instructions 9 64. Irs 2012 tax forms 1040 instructions 6 24 68. Irs 2012 tax forms 1040 instructions 3 67. Irs 2012 tax forms 1040 instructions 7 67. Irs 2012 tax forms 1040 instructions 2 66. Irs 2012 tax forms 1040 instructions 6 66. Irs 2012 tax forms 1040 instructions 1 65. Irs 2012 tax forms 1040 instructions 6 65. Irs 2012 tax forms 1040 instructions 2 64. Irs 2012 tax forms 1040 instructions 7 64. Irs 2012 tax forms 1040 instructions 3 63. Irs 2012 tax forms 1040 instructions 9 25 67. Irs 2012 tax forms 1040 instructions 9 67. Irs 2012 tax forms 1040 instructions 3 66. Irs 2012 tax forms 1040 instructions 7 66. Irs 2012 tax forms 1040 instructions 2 65. Irs 2012 tax forms 1040 instructions 6 65. Irs 2012 tax forms 1040 instructions 1 64. Irs 2012 tax forms 1040 instructions 6 64. Irs 2012 tax forms 1040 instructions 2 63. Irs 2012 tax forms 1040 instructions 7 63. Irs 2012 tax forms 1040 instructions 3 26 67. Irs 2012 tax forms 1040 instructions 5 66. Irs 2012 tax forms 1040 instructions 9 66. Irs 2012 tax forms 1040 instructions 3 65. Irs 2012 tax forms 1040 instructions 7 65. Irs 2012 tax forms 1040 instructions 2 64. Irs 2012 tax forms 1040 instructions 6 64. Irs 2012 tax forms 1040 instructions 1 63. Irs 2012 tax forms 1040 instructions 6 63. Irs 2012 tax forms 1040 instructions 2 62. Irs 2012 tax forms 1040 instructions 8 27 67. Irs 2012 tax forms 1040 instructions 2 66. Irs 2012 tax forms 1040 instructions 6 65. Irs 2012 tax forms 1040 instructions 9 65. Irs 2012 tax forms 1040 instructions 3 64. Irs 2012 tax forms 1040 instructions 7 64. Irs 2012 tax forms 1040 instructions 2 63. Irs 2012 tax forms 1040 instructions 6 63. Irs 2012 tax forms 1040 instructions 1 62. Irs 2012 tax forms 1040 instructions 7 62. Irs 2012 tax forms 1040 instructions 2 28 66. Irs 2012 tax forms 1040 instructions 9 66. Irs 2012 tax forms 1040 instructions 2 65. Irs 2012 tax forms 1040 instructions 6 64. Irs 2012 tax forms 1040 instructions 9 64. Irs 2012 tax forms 1040 instructions 3 63. Irs 2012 tax forms 1040 instructions 7 63. Irs 2012 tax forms 1040 instructions 2 62. Irs 2012 tax forms 1040 instructions 7 62. Irs 2012 tax forms 1040 instructions 1 61. Irs 2012 tax forms 1040 instructions 7 29 66. Irs 2012 tax forms 1040 instructions 6 65. Irs 2012 tax forms 1040 instructions 9 65. Irs 2012 tax forms 1040 instructions 2 64. Irs 2012 tax forms 1040 instructions 6 63. Irs 2012 tax forms 1040 instructions 9 63. Irs 2012 tax forms 1040 instructions 3 62. Irs 2012 tax forms 1040 instructions 8 62. Irs 2012 tax forms 1040 instructions 2 61. Irs 2012 tax forms 1040 instructions 7 61. Irs 2012 tax forms 1040 instructions 2 30 66. Irs 2012 tax forms 1040 instructions 3 65. Irs 2012 tax forms 1040 instructions 6 64. Irs 2012 tax forms 1040 instructions 9 64. Irs 2012 tax forms 1040 instructions 2 63. Irs 2012 tax forms 1040 instructions 6 62. Irs 2012 tax forms 1040 instructions 9 62. Irs 2012 tax forms 1040 instructions 3 61. Irs 2012 tax forms 1040 instructions 8 61. Irs 2012 tax forms 1040 instructions 2 60. Irs 2012 tax forms 1040 instructions 7 31 66. Irs 2012 tax forms 1040 instructions 1 65. Irs 2012 tax forms 1040 instructions 3 64. Irs 2012 tax forms 1040 instructions 6 63. Irs 2012 tax forms 1040 instructions 9 63. Irs 2012 tax forms 1040 instructions 2 62. Irs 2012 tax forms 1040 instructions 6 62. Irs 2012 tax forms 1040 instructions 0 61. Irs 2012 tax forms 1040 instructions 4 60. Irs 2012 tax forms 1040 instructions 8 60. Irs 2012 tax forms 1040 instructions 2 32 65. Irs 2012 tax forms 1040 instructions 8 65. Irs 2012 tax forms 1040 instructions 1 64. Irs 2012 tax forms 1040 instructions 3 63. Irs 2012 tax forms 1040 instructions 6 62. Irs 2012 tax forms 1040 instructions 9 62. Irs 2012 tax forms 1040 instructions 2 61. Irs 2012 tax forms 1040 instructions 6 61. Irs 2012 tax forms 1040 instructions 0 60. Irs 2012 tax forms 1040 instructions 4 59. Irs 2012 tax forms 1040 instructions 8 33 65. Irs 2012 tax forms 1040 instructions 6 64. Irs 2012 tax forms 1040 instructions 8 64. Irs 2012 tax forms 1040 instructions 1 63. Irs 2012 tax forms 1040 instructions 3 62. Irs 2012 tax forms 1040 instructions 6 61. Irs 2012 tax forms 1040 instructions 9 61. Irs 2012 tax forms 1040 instructions 3 60. Irs 2012 tax forms 1040 instructions 6 60. Irs 2012 tax forms 1040 instructions 0 59. Irs 2012 tax forms 1040 instructions 4 34 65. Irs 2012 tax forms 1040 instructions 4 64. Irs 2012 tax forms 1040 instructions 6 63. Irs 2012 tax forms 1040 instructions 8 63. Irs 2012 tax forms 1040 instructions 1 62. Irs 2012 tax forms 1040 instructions 3 61. Irs 2012 tax forms 1040 instructions 6 60. Irs 2012 tax forms 1040 instructions 9 60. Irs 2012 tax forms 1040 instructions 3 59. Irs 2012 tax forms 1040 instructions 6 59. Irs 2012 tax forms 1040 instructions 0 35 65. Irs 2012 tax forms 1040 instructions 2 64. Irs 2012 tax forms 1040 instructions 4 63. Irs 2012 tax forms 1040 instructions 6 62. Irs 2012 tax forms 1040 instructions 8 62. Irs 2012 tax forms 1040 instructions 1 61. Irs 2012 tax forms 1040 instructions 4 60. Irs 2012 tax forms 1040 instructions 6 59. Irs 2012 tax forms 1040 instructions 9 59. Irs 2012 tax forms 1040 instructions 3 58. Irs 2012 tax forms 1040 instructions 6 36 65. Irs 2012 tax forms 1040 instructions 0 64. Irs 2012 tax forms 1040 instructions 2 63. Irs 2012 tax forms 1040 instructions 4 62. Irs 2012 tax forms 1040 instructions 6 61. Irs 2012 tax forms 1040 instructions 9 61. Irs 2012 tax forms 1040 instructions 1 60. 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Irs 2012 tax forms 1040 instructions 6 56. Irs 2012 tax forms 1040 instructions 7 55. Irs 2012 tax forms 1040 instructions 7 54. Irs 2012 tax forms 1040 instructions 8 Appendix C. Irs 2012 tax forms 1040 instructions (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. Irs 2012 tax forms 1040 instructions 3 62. Irs 2012 tax forms 1040 instructions 3 61. Irs 2012 tax forms 1040 instructions 4 60. Irs 2012 tax forms 1040 instructions 4 59. Irs 2012 tax forms 1040 instructions 5 58. Irs 2012 tax forms 1040 instructions 5 57. Irs 2012 tax forms 1040 instructions 6 56. Irs 2012 tax forms 1040 instructions 6 55. Irs 2012 tax forms 1040 instructions 7 54. Irs 2012 tax forms 1040 instructions 7 61 63. Irs 2012 tax forms 1040 instructions 3 62. Irs 2012 tax forms 1040 instructions 3 61. 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Irs 2012 tax forms 1040 instructions 0 62. Irs 2012 tax forms 1040 instructions 1 61. Irs 2012 tax forms 1040 instructions 1 60. Irs 2012 tax forms 1040 instructions 1 59. Irs 2012 tax forms 1040 instructions 1 58. Irs 2012 tax forms 1040 instructions 2 57. Irs 2012 tax forms 1040 instructions 2 56. Irs 2012 tax forms 1040 instructions 2 55. Irs 2012 tax forms 1040 instructions 3 54. Irs 2012 tax forms 1040 instructions 3 99 63. Irs 2012 tax forms 1040 instructions 0 62. Irs 2012 tax forms 1040 instructions 1 61. Irs 2012 tax forms 1040 instructions 1 60. Irs 2012 tax forms 1040 instructions 1 59. Irs 2012 tax forms 1040 instructions 1 58. Irs 2012 tax forms 1040 instructions 2 57. Irs 2012 tax forms 1040 instructions 2 56. Irs 2012 tax forms 1040 instructions 2 55. Irs 2012 tax forms 1040 instructions 3 54. Irs 2012 tax forms 1040 instructions 3 Appendix C. Irs 2012 tax forms 1040 instructions (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. Irs 2012 tax forms 1040 instructions 0 62. Irs 2012 tax forms 1040 instructions 1 61. Irs 2012 tax forms 1040 instructions 1 60. Irs 2012 tax forms 1040 instructions 1 59. Irs 2012 tax forms 1040 instructions 1 58. Irs 2012 tax forms 1040 instructions 2 57. Irs 2012 tax forms 1040 instructions 2 56. Irs 2012 tax forms 1040 instructions 2 55. Irs 2012 tax forms 1040 instructions 3 54. Irs 2012 tax forms 1040 instructions 3 101 63. Irs 2012 tax forms 1040 instructions 0 62. Irs 2012 tax forms 1040 instructions 1 61. Irs 2012 tax forms 1040 instructions 1 60. Irs 2012 tax forms 1040 instructions 1 59. Irs 2012 tax forms 1040 instructions 1 58. Irs 2012 tax forms 1040 instructions 2 57. 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Irs 2012 tax forms 1040 instructions 1 61. Irs 2012 tax forms 1040 instructions 1 60. Irs 2012 tax forms 1040 instructions 1 59. Irs 2012 tax forms 1040 instructions 1 58. Irs 2012 tax forms 1040 instructions 2 57. Irs 2012 tax forms 1040 instructions 2 56. Irs 2012 tax forms 1040 instructions 2 55. Irs 2012 tax forms 1040 instructions 3 54. Irs 2012 tax forms 1040 instructions 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. Irs 2012 tax forms 1040 instructions 2 59. Irs 2012 tax forms 1040 instructions 7 59. Irs 2012 tax forms 1040 instructions 2 58. Irs 2012 tax forms 1040 instructions 8 58. Irs 2012 tax forms 1040 instructions 4 58. Irs 2012 tax forms 1040 instructions 0 57. Irs 2012 tax forms 1040 instructions 6 57. Irs 2012 tax forms 1040 instructions 3 57. Irs 2012 tax forms 1040 instructions 0 56. Irs 2012 tax forms 1040 instructions 7 31 59. Irs 2012 tax forms 1040 instructions 7 59. Irs 2012 tax forms 1040 instructions 2 58. Irs 2012 tax forms 1040 instructions 7 58. Irs 2012 tax forms 1040 instructions 2 57. Irs 2012 tax forms 1040 instructions 8 57. Irs 2012 tax forms 1040 instructions 4 57. Irs 2012 tax forms 1040 instructions 0 56. Irs 2012 tax forms 1040 instructions 6 56. Irs 2012 tax forms 1040 instructions 3 56. Irs 2012 tax forms 1040 instructions 0 32 59. Irs 2012 tax forms 1040 instructions 2 58. Irs 2012 tax forms 1040 instructions 7 58. Irs 2012 tax forms 1040 instructions 2 57. Irs 2012 tax forms 1040 instructions 7 57. Irs 2012 tax forms 1040 instructions 2 56. Irs 2012 tax forms 1040 instructions 8 56. Irs 2012 tax forms 1040 instructions 4 56. Irs 2012 tax forms 1040 instructions 0 55. Irs 2012 tax forms 1040 instructions 6 55. Irs 2012 tax forms 1040 instructions 3 33 58. Irs 2012 tax forms 1040 instructions 8 58. Irs 2012 tax forms 1040 instructions 2 57. 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Irs 2012 tax forms 1040 instructions (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. Irs 2012 tax forms 1040 instructions 7 53. Irs 2012 tax forms 1040 instructions 8 53. Irs 2012 tax forms 1040 instructions 0 52. Irs 2012 tax forms 1040 instructions 2 51. Irs 2012 tax forms 1040 instructions 4 50. Irs 2012 tax forms 1040 instructions 6 49. Irs 2012 tax forms 1040 instructions 8 49. Irs 2012 tax forms 1040 instructions 0 48. Irs 2012 tax forms 1040 instructions 2 47. Irs 2012 tax forms 1040 instructions 5 50 54. Irs 2012 tax forms 1040 instructions 6 53. Irs 2012 tax forms 1040 instructions 7 52. Irs 2012 tax forms 1040 instructions 9 52. Irs 2012 tax forms 1040 instructions 0 51. Irs 2012 tax forms 1040 instructions 2 50. Irs 2012 tax forms 1040 instructions 4 49. Irs 2012 tax forms 1040 instructions 6 48. 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Irs 2012 tax forms 1040 instructions 5 47. Irs 2012 tax forms 1040 instructions 5 46. Irs 2012 tax forms 1040 instructions 6 45. Irs 2012 tax forms 1040 instructions 6 44. Irs 2012 tax forms 1040 instructions 6 88 53. Irs 2012 tax forms 1040 instructions 3 52. Irs 2012 tax forms 1040 instructions 4 51. Irs 2012 tax forms 1040 instructions 4 50. Irs 2012 tax forms 1040 instructions 4 49. Irs 2012 tax forms 1040 instructions 5 48. Irs 2012 tax forms 1040 instructions 5 47. Irs 2012 tax forms 1040 instructions 5 46. Irs 2012 tax forms 1040 instructions 6 45. Irs 2012 tax forms 1040 instructions 6 44. Irs 2012 tax forms 1040 instructions 6 Appendix C. Irs 2012 tax forms 1040 instructions (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. Irs 2012 tax forms 1040 instructions 3 52. Irs 2012 tax forms 1040 instructions 4 51. Irs 2012 tax forms 1040 instructions 4 50. Irs 2012 tax forms 1040 instructions 4 49. Irs 2012 tax forms 1040 instructions 5 48. Irs 2012 tax forms 1040 instructions 5 47. Irs 2012 tax forms 1040 instructions 5 46. Irs 2012 tax forms 1040 instructions 6 45. Irs 2012 tax forms 1040 instructions 6 44. Irs 2012 tax forms 1040 instructions 6 90 53. Irs 2012 tax forms 1040 instructions 3 52. Irs 2012 tax forms 1040 instructions 4 51. Irs 2012 tax forms 1040 instructions 4 50. Irs 2012 tax forms 1040 instructions 4 49. Irs 2012 tax forms 1040 instructions 5 48. Irs 2012 tax forms 1040 instructions 5 47. Irs 2012 tax forms 1040 instructions 5 46. Irs 2012 tax forms 1040 instructions 6 45. Irs 2012 tax forms 1040 instructions 6 44. Irs 2012 tax forms 1040 instructions 6 91 53. Irs 2012 tax forms 1040 instructions 3 52. Irs 2012 tax forms 1040 instructions 4 51. Irs 2012 tax forms 1040 instructions 4 50. Irs 2012 tax forms 1040 instructions 4 49. 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Irs 2012 tax forms 1040 instructions 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. Irs 2012 tax forms 1040 instructions 2 49. Irs 2012 tax forms 1040 instructions 8 49. Irs 2012 tax forms 1040 instructions 3 48. Irs 2012 tax forms 1040 instructions 9 48. Irs 2012 tax forms 1040 instructions 5 48. Irs 2012 tax forms 1040 instructions 1 47. Irs 2012 tax forms 1040 instructions 7 47. Irs 2012 tax forms 1040 instructions 4 47. Irs 2012 tax forms 1040 instructions 1 46. Irs 2012 tax forms 1040 instructions 8 41 49. Irs 2012 tax forms 1040 instructions 8 49. Irs 2012 tax forms 1040 instructions 3 48. Irs 2012 tax forms 1040 instructions 8 48. Irs 2012 tax forms 1040 instructions 3 47. Irs 2012 tax forms 1040 instructions 9 47. Irs 2012 tax forms 1040 instructions 5 47. Irs 2012 tax forms 1040 instructions 1 46. 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Irs 2012 tax forms 1040 instructions 9 45. Irs 2012 tax forms 1040 instructions 4 44. Irs 2012 tax forms 1040 instructions 8 44. Irs 2012 tax forms 1040 instructions 3 43. Irs 2012 tax forms 1040 instructions 9 43. Irs 2012 tax forms 1040 instructions 4 43. Irs 2012 tax forms 1040 instructions 0 47 47. Irs 2012 tax forms 1040 instructions 4 46. Irs 2012 tax forms 1040 instructions 7 46. Irs 2012 tax forms 1040 instructions 1 45. Irs 2012 tax forms 1040 instructions 5 44. Irs 2012 tax forms 1040 instructions 9 44. Irs 2012 tax forms 1040 instructions 4 43. Irs 2012 tax forms 1040 instructions 9 43. Irs 2012 tax forms 1040 instructions 4 42. Irs 2012 tax forms 1040 instructions 9 42. Irs 2012 tax forms 1040 instructions 4 Appendix C. Irs 2012 tax forms 1040 instructions (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. Irs 2012 tax forms 1040 instructions 1 46. Irs 2012 tax forms 1040 instructions 4 45. Irs 2012 tax forms 1040 instructions 8 45. Irs 2012 tax forms 1040 instructions 1 44. Irs 2012 tax forms 1040 instructions 5 44. Irs 2012 tax forms 1040 instructions 0 43. Irs 2012 tax forms 1040 instructions 4 42. Irs 2012 tax forms 1040 instructions 9 42. Irs 2012 tax forms 1040 instructions 4 41. Irs 2012 tax forms 1040 instructions 9 49 46. Irs 2012 tax forms 1040 instructions 8 46. Irs 2012 tax forms 1040 instructions 1 45. Irs 2012 tax forms 1040 instructions 4 44. Irs 2012 tax forms 1040 instructions 8 44. Irs 2012 tax forms 1040 instructions 2 43. Irs 2012 tax forms 1040 instructions 6 43. Irs 2012 tax forms 1040 instructions 0 42. 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Irs 2012 tax forms 1040 instructions 9 38. Irs 2012 tax forms 1040 instructions 0 37. Irs 2012 tax forms 1040 instructions 1 36. Irs 2012 tax forms 1040 instructions 1 35. Irs 2012 tax forms 1040 instructions 2 87 43. Irs 2012 tax forms 1040 instructions 7 42. Irs 2012 tax forms 1040 instructions 7 41. Irs 2012 tax forms 1040 instructions 8 40. Irs 2012 tax forms 1040 instructions 8 39. Irs 2012 tax forms 1040 instructions 9 38. Irs 2012 tax forms 1040 instructions 9 38. Irs 2012 tax forms 1040 instructions 0 37. Irs 2012 tax forms 1040 instructions 0 36. Irs 2012 tax forms 1040 instructions 1 35. Irs 2012 tax forms 1040 instructions 2 Appendix C. Irs 2012 tax forms 1040 instructions (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. Irs 2012 tax forms 1040 instructions 7 42. Irs 2012 tax forms 1040 instructions 7 41. Irs 2012 tax forms 1040 instructions 8 40. Irs 2012 tax forms 1040 instructions 8 39. Irs 2012 tax forms 1040 instructions 9 38. Irs 2012 tax forms 1040 instructions 9 38. Irs 2012 tax forms 1040 instructions 0 37. Irs 2012 tax forms 1040 instructions 0 36. Irs 2012 tax forms 1040 instructions 1 35. Irs 2012 tax forms 1040 instructions 2 89 43. Irs 2012 tax forms 1040 instructions 7 42. Irs 2012 tax forms 1040 instructions 7 41. Irs 2012 tax forms 1040 instructions 7 40. Irs 2012 tax forms 1040 instructions 8 39. Irs 2012 tax forms 1040 instructions 8 38. Irs 2012 tax forms 1040 instructions 9 38. Irs 2012 tax forms 1040 instructions 0 37. Irs 2012 tax forms 1040 instructions 0 36. Irs 2012 tax forms 1040 instructions 1 35. Irs 2012 tax forms 1040 instructions 2 90 43. Irs 2012 tax forms 1040 instructions 7 42. Irs 2012 tax forms 1040 instructions 7 41. Irs 2012 tax forms 1040 instructions 7 40. Irs 2012 tax forms 1040 instructions 8 39. 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Irs 2012 tax forms 1040 instructions 7 41. Irs 2012 tax forms 1040 instructions 7 40. Irs 2012 tax forms 1040 instructions 7 39. Irs 2012 tax forms 1040 instructions 8 38. Irs 2012 tax forms 1040 instructions 8 37. Irs 2012 tax forms 1040 instructions 9 37. Irs 2012 tax forms 1040 instructions 0 36. Irs 2012 tax forms 1040 instructions 0 35. Irs 2012 tax forms 1040 instructions 1 114 43. Irs 2012 tax forms 1040 instructions 6 42. Irs 2012 tax forms 1040 instructions 7 41. Irs 2012 tax forms 1040 instructions 7 40. Irs 2012 tax forms 1040 instructions 7 39. Irs 2012 tax forms 1040 instructions 8 38. Irs 2012 tax forms 1040 instructions 8 37. Irs 2012 tax forms 1040 instructions 9 37. Irs 2012 tax forms 1040 instructions 0 36. Irs 2012 tax forms 1040 instructions 0 35. Irs 2012 tax forms 1040 instructions 1 115+ 43. Irs 2012 tax forms 1040 instructions 6 42. Irs 2012 tax forms 1040 instructions 7 41. Irs 2012 tax forms 1040 instructions 7 40. Irs 2012 tax forms 1040 instructions 7 39. Irs 2012 tax forms 1040 instructions 8 38. Irs 2012 tax forms 1040 instructions 8 37. Irs 2012 tax forms 1040 instructions 9 37. Irs 2012 tax forms 1040 instructions 0 36. Irs 2012 tax forms 1040 instructions 0 35. Irs 2012 tax forms 1040 instructions 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. Irs 2012 tax forms 1040 instructions 4 40. Irs 2012 tax forms 1040 instructions 0 39. Irs 2012 tax forms 1040 instructions 5 39. Irs 2012 tax forms 1040 instructions 1 38. Irs 2012 tax forms 1040 instructions 7 38. Irs 2012 tax forms 1040 instructions 3 38. Irs 2012 tax forms 1040 instructions 0 37. Irs 2012 tax forms 1040 instructions 6 37. Irs 2012 tax forms 1040 instructions 3 37. Irs 2012 tax forms 1040 instructions 1 51 40. Irs 2012 tax forms 1040 instructions 0 39. Irs 2012 tax forms 1040 instructions 5 39. Irs 2012 tax forms 1040 instructions 0 38. Irs 2012 tax forms 1040 instructions 5 38. Irs 2012 tax forms 1040 instructions 1 37. Irs 2012 tax forms 1040 instructions 7 37. Irs 2012 tax forms 1040 instructions 4 37. Irs 2012 tax forms 1040 instructions 0 36. Irs 2012 tax forms 1040 instructions 7 36. Irs 2012 tax forms 1040 instructions 4 52 39. Irs 2012 tax forms 1040 instructions 5 39. Irs 2012 tax forms 1040 instructions 0 38. Irs 2012 tax forms 1040 instructions 5 38. Irs 2012 tax forms 1040 instructions 0 37. Irs 2012 tax forms 1040 instructions 6 37. Irs 2012 tax forms 1040 instructions 2 36. Irs 2012 tax forms 1040 instructions 8 36. Irs 2012 tax forms 1040 instructions 4 36. Irs 2012 tax forms 1040 instructions 0 35. Irs 2012 tax forms 1040 instructions 7 53 39. Irs 2012 tax forms 1040 instructions 1 38. Irs 2012 tax forms 1040 instructions 5 38. Irs 2012 tax forms 1040 instructions 0 37. Irs 2012 tax forms 1040 instructions 5 37. Irs 2012 tax forms 1040 instructions 1 36. Irs 2012 tax forms 1040 instructions 6 36. Irs 2012 tax forms 1040 instructions 2 35. Irs 2012 tax forms 1040 instructions 8 35. Irs 2012 tax forms 1040 instructions 4 35. Irs 2012 tax forms 1040 instructions 1 54 38. Irs 2012 tax forms 1040 instructions 7 38. Irs 2012 tax forms 1040 instructions 1 37. Irs 2012 tax forms 1040 instructions 6 37. Irs 2012 tax forms 1040 instructions 1 36. Irs 2012 tax forms 1040 instructions 6 36. Irs 2012 tax forms 1040 instructions 1 35. Irs 2012 tax forms 1040 instructions 7 35. Irs 2012 tax forms 1040 instructions 2 34. Irs 2012 tax forms 1040 instructions 8 34. Irs 2012 tax forms 1040 instructions 5 55 38. Irs 2012 tax forms 1040 instructions 3 37. Irs 2012 tax forms 1040 instructions 7 37. Irs 2012 tax forms 1040 instructions 2 36. Irs 2012 tax forms 1040 instructions 6 36. Irs 2012 tax forms 1040 instructions 1 35. Irs 2012 tax forms 1040 instructions 6 35. Irs 2012 tax forms 1040 instructions 1 34. Irs 2012 tax forms 1040 instructions 7 34. Irs 2012 tax forms 1040 instructions 3 33. Irs 2012 tax forms 1040 instructions 9 56 38. Irs 2012 tax forms 1040 instructions 0 37. Irs 2012 tax forms 1040 instructions 4 36. Irs 2012 tax forms 1040 instructions 8 36. Irs 2012 tax forms 1040 instructions 2 35. Irs 2012 tax forms 1040 instructions 7 35. Irs 2012 tax forms 1040 instructions 1 34. Irs 2012 tax forms 1040 instructions 7 34. Irs 2012 tax forms 1040 instructions 2 33. Irs 2012 tax forms 1040 instructions 7 33. Irs 2012 tax forms 1040 instructions 3 Appendix C. Irs 2012 tax forms 1040 instructions (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. Irs 2012 tax forms 1040 instructions 6 37. Irs 2012 tax forms 1040 instructions 0 36. Irs 2012 tax forms 1040 instructions 4 35. Irs 2012 tax forms 1040 instructions 8 35. Irs 2012 tax forms 1040 instructions 2 34. Irs 2012 tax forms 1040 instructions 7 34. Irs 2012 tax forms 1040 instructions 2 33. Irs 2012 tax forms 1040 instructions 7 33. Irs 2012 tax forms 1040 instructions 2 32. Irs 2012 tax forms 1040 instructions 8 58 37. Irs 2012 tax forms 1040 instructions 3 36. Irs 2012 tax forms 1040 instructions 7 36. Irs 2012 tax forms 1040 instructions 0 35. Irs 2012 tax forms 1040 instructions 4 34. Irs 2012 tax forms 1040 instructions 8 34. Irs 2012 tax forms 1040 instructions 3 33. Irs 2012 tax forms 1040 instructions 7 33. Irs 2012 tax forms 1040 instructions 2 32. Irs 2012 tax forms 1040 instructions 8 32. Irs 2012 tax forms 1040 instructions 3 59 37. Irs 2012 tax forms 1040 instructions 1 36. Irs 2012 tax forms 1040 instructions 4 35. Irs 2012 tax forms 1040 instructions 7 35. Irs 2012 tax forms 1040 instructions 1 34. Irs 2012 tax forms 1040 instructions 5 33. Irs 2012 tax forms 1040 instructions 9 33. Irs 2012 tax forms 1040 instructions 3 32. 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Irs 2012 tax forms 1040 instructions 4 31. Irs 2012 tax forms 1040 instructions 5 30. Irs 2012 tax forms 1040 instructions 6 29. Irs 2012 tax forms 1040 instructions 7 28. Irs 2012 tax forms 1040 instructions 8 27. Irs 2012 tax forms 1040 instructions 9 27. Irs 2012 tax forms 1040 instructions 1 26. Irs 2012 tax forms 1040 instructions 2 95 34. Irs 2012 tax forms 1040 instructions 2 33. Irs 2012 tax forms 1040 instructions 3 32. Irs 2012 tax forms 1040 instructions 4 31. Irs 2012 tax forms 1040 instructions 5 30. Irs 2012 tax forms 1040 instructions 6 29. Irs 2012 tax forms 1040 instructions 7 28. Irs 2012 tax forms 1040 instructions 8 27. Irs 2012 tax forms 1040 instructions 9 27. Irs 2012 tax forms 1040 instructions 1 26. Irs 2012 tax forms 1040 instructions 2 96 34. Irs 2012 tax forms 1040 instructions 2 33. Irs 2012 tax forms 1040 instructions 3 32. Irs 2012 tax forms 1040 instructions 4 31. Irs 2012 tax forms 1040 instructions 5 30. Irs 2012 tax forms 1040 instructions 6 29. Irs 2012 tax forms 1040 instructions 7 28. Irs 2012 tax forms 1040 instructions 8 27. Irs 2012 tax forms 1040 instructions 9 27. Irs 2012 tax forms 1040 instructions 0 26. Irs 2012 tax forms 1040 instructions 2 Appendix C. Irs 2012 tax forms 1040 instructions (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. Irs 2012 tax forms 1040 instructions 2 33. Irs 2012 tax forms 1040 instructions 3 32. Irs 2012 tax forms 1040 instructions 4 31. Irs 2012 tax forms 1040 instructions 5 30. Irs 2012 tax forms 1040 instructions 6 29. Irs 2012 tax forms 1040 instructions 7 28. Irs 2012 tax forms 1040 instructions 8 27. Irs 2012 tax forms 1040 instructions 9 27. Irs 2012 tax forms 1040 instructions 0 26. Irs 2012 tax forms 1040 instructions 2 98 34. Irs 2012 tax forms 1040 instructions 2 33. 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Irs 2012 tax forms 1040 instructions 9 27. Irs 2012 tax forms 1040 instructions 0 26. Irs 2012 tax forms 1040 instructions 1 112 34. Irs 2012 tax forms 1040 instructions 2 33. Irs 2012 tax forms 1040 instructions 3 32. Irs 2012 tax forms 1040 instructions 3 31. Irs 2012 tax forms 1040 instructions 4 30. Irs 2012 tax forms 1040 instructions 5 29. Irs 2012 tax forms 1040 instructions 6 28. Irs 2012 tax forms 1040 instructions 7 27. Irs 2012 tax forms 1040 instructions 9 27. Irs 2012 tax forms 1040 instructions 0 26. Irs 2012 tax forms 1040 instructions 1 113 34. Irs 2012 tax forms 1040 instructions 2 33. Irs 2012 tax forms 1040 instructions 3 32. Irs 2012 tax forms 1040 instructions 3 31. Irs 2012 tax forms 1040 instructions 4 30. Irs 2012 tax forms 1040 instructions 5 29. Irs 2012 tax forms 1040 instructions 6 28. Irs 2012 tax forms 1040 instructions 7 27. Irs 2012 tax forms 1040 instructions 9 27. Irs 2012 tax forms 1040 instructions 0 26. Irs 2012 tax forms 1040 instructions 1 114 34. Irs 2012 tax forms 1040 instructions 2 33. Irs 2012 tax forms 1040 instructions 3 32. Irs 2012 tax forms 1040 instructions 3 31. Irs 2012 tax forms 1040 instructions 4 30. Irs 2012 tax forms 1040 instructions 5 29. Irs 2012 tax forms 1040 instructions 6 28. Irs 2012 tax forms 1040 instructions 7 27. Irs 2012 tax forms 1040 instructions 9 27. Irs 2012 tax forms 1040 instructions 0 26. Irs 2012 tax forms 1040 instructions 1 115+ 34. Irs 2012 tax forms 1040 instructions 2 33. Irs 2012 tax forms 1040 instructions 3 32. Irs 2012 tax forms 1040 instructions 3 31. Irs 2012 tax forms 1040 instructions 4 30. Irs 2012 tax forms 1040 instructions 5 29. Irs 2012 tax forms 1040 instructions 6 28. Irs 2012 tax forms 1040 instructions 7 27. Irs 2012 tax forms 1040 instructions 9 27. Irs 2012 tax forms 1040 instructions 0 26. Irs 2012 tax forms 1040 instructions 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. Irs 2012 tax forms 1040 instructions 9 30. Irs 2012 tax forms 1040 instructions 4 30. Irs 2012 tax forms 1040 instructions 0 29. Irs 2012 tax forms 1040 instructions 6 29. Irs 2012 tax forms 1040 instructions 2 28. Irs 2012 tax forms 1040 instructions 8 28. Irs 2012 tax forms 1040 instructions 5 28. Irs 2012 tax forms 1040 instructions 2 27. Irs 2012 tax forms 1040 instructions 9 27. Irs 2012 tax forms 1040 instructions 6 61 30. Irs 2012 tax forms 1040 instructions 4 29. Irs 2012 tax forms 1040 instructions 9 29. Irs 2012 tax forms 1040 instructions 5 29. Irs 2012 tax forms 1040 instructions 0 28. Irs 2012 tax forms 1040 instructions 6 28. Irs 2012 tax forms 1040 instructions 3 27. Irs 2012 tax forms 1040 instructions 9 27. Irs 2012 tax forms 1040 instructions 6 27. Irs 2012 tax forms 1040 instructions 3 27. Irs 2012 tax forms 1040 instructions 0 62 30. Irs 2012 tax forms 1040 instructions 0 29. Irs 2012 tax forms 1040 instructions 5 29. Irs 2012 tax forms 1040 instructions 0 28. Irs 2012 tax forms 1040 instructions 5 28. Irs 2012 tax forms 1040 instructions 1 27. Irs 2012 tax forms 1040 instructions 7 27. Irs 2012 tax forms 1040 instructions 3 27. Irs 2012 tax forms 1040 instructions 0 26. Irs 2012 tax forms 1040 instructions 7 26. Irs 2012 tax forms 1040 instructions 4 63 29. Irs 2012 tax forms 1040 instructions 6 29. Irs 2012 tax forms 1040 instructions 0 28. Irs 2012 tax forms 1040 instructions 5 28. Irs 2012 tax forms 1040 instructions 1 27. Irs 2012 tax forms 1040 instructions 6 27. Irs 2012 tax forms 1040 instructions 2 26. Irs 2012 tax forms 1040 instructions 8 26. Irs 2012 tax forms 1040 instructions 4 26. Irs 2012 tax forms 1040 instructions 1 25. Irs 2012 tax forms 1040 instructions 7 64 29. Irs 2012 tax forms 1040 instructions 2 28. Irs 2012 tax forms 1040 instructions 6 28. Irs 2012 tax forms 1040 instructions 1 27. Irs 2012 tax forms 1040 instructions 6 27. Irs 2012 tax forms 1040 instructions 1 26. Irs 2012 tax forms 1040 instructions 7 26. Irs 2012 tax forms 1040 instructions 3 25. Irs 2012 tax forms 1040 instructions 9 25. Irs 2012 tax forms 1040 instructions 5 25. Irs 2012 tax forms 1040 instructions 2 65 28. Irs 2012 tax forms 1040 instructions 8 28. Irs 2012 tax forms 1040 instructions 3 27. Irs 2012 tax forms 1040 instructions 7 27. Irs 2012 tax forms 1040 instructions 2 26. Irs 2012 tax forms 1040 instructions 7 26. Irs 2012 tax forms 1040 instructions 2 25. Irs 2012 tax forms 1040 instructions 8 25. Irs 2012 tax forms 1040 instructions 4 25. Irs 2012 tax forms 1040 instructions 0 24. Irs 2012 tax forms 1040 instructions 6 66 28. Irs 2012 tax forms 1040 instructions 5 27. Irs 2012 tax forms 1040 instructions 9 27. Irs 2012 tax forms 1040 instructions 3 26. 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Irs 2012 tax forms 1040 instructions 5 24. Irs 2012 tax forms 1040 instructions 0 23. Irs 2012 tax forms 1040 instructions 5 23. Irs 2012 tax forms 1040 instructions 1 69 27. Irs 2012 tax forms 1040 instructions 6 27. Irs 2012 tax forms 1040 instructions 0 26. Irs 2012 tax forms 1040 instructions 4 25. Irs 2012 tax forms 1040 instructions 7 25. Irs 2012 tax forms 1040 instructions 2 24. Irs 2012 tax forms 1040 instructions 6 24. Irs 2012 tax forms 1040 instructions 1 23. Irs 2012 tax forms 1040 instructions 6 23. Irs 2012 tax forms 1040 instructions 1 22. Irs 2012 tax forms 1040 instructions 6 70 27. Irs 2012 tax forms 1040 instructions 4 26. Irs 2012 tax forms 1040 instructions 7 26. Irs 2012 tax forms 1040 instructions 1 25. Irs 2012 tax forms 1040 instructions 4 24. Irs 2012 tax forms 1040 instructions 8 24. Irs 2012 tax forms 1040 instructions 3 23. Irs 2012 tax forms 1040 instructions 7 23. Irs 2012 tax forms 1040 instructions 2 22. Irs 2012 tax forms 1040 instructions 7 22. 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Irs 2012 tax forms 1040 instructions 4 24. Irs 2012 tax forms 1040 instructions 7 24. Irs 2012 tax forms 1040 instructions 0 23. Irs 2012 tax forms 1040 instructions 4 22. Irs 2012 tax forms 1040 instructions 8 22. Irs 2012 tax forms 1040 instructions 2 21. Irs 2012 tax forms 1040 instructions 6 21. Irs 2012 tax forms 1040 instructions 1 74 26. Irs 2012 tax forms 1040 instructions 6 25. Irs 2012 tax forms 1040 instructions 9 25. Irs 2012 tax forms 1040 instructions 2 24. Irs 2012 tax forms 1040 instructions 5 23. Irs 2012 tax forms 1040 instructions 8 23. Irs 2012 tax forms 1040 instructions 1 22. Irs 2012 tax forms 1040 instructions 5 21. Irs 2012 tax forms 1040 instructions 9 21. Irs 2012 tax forms 1040 instructions 3 20. Irs 2012 tax forms 1040 instructions 8 75 26. Irs 2012 tax forms 1040 instructions 5 25. Irs 2012 tax forms 1040 instructions 7 25. Irs 2012 tax forms 1040 instructions 0 24. Irs 2012 tax forms 1040 instructions 3 23. Irs 2012 tax forms 1040 instructions 6 22. Irs 2012 tax forms 1040 instructions 9 22. Irs 2012 tax forms 1040 instructions 3 21. Irs 2012 tax forms 1040 instructions 6 21. Irs 2012 tax forms 1040 instructions 0 20. Irs 2012 tax forms 1040 instructions 5 Appendix C. Irs 2012 tax forms 1040 instructions (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. Irs 2012 tax forms 1040 instructions 3 25. Irs 2012 tax forms 1040 instructions 6 24. Irs 2012 tax forms 1040 instructions 8 24. Irs 2012 tax forms 1040 instructions 1 23. Irs 2012 tax forms 1040 instructions 4 22. Irs 2012 tax forms 1040 instructions 7 22. Irs 2012 tax forms 1040 instructions 0 21. Irs 2012 tax forms 1040 instructions 4 20. Irs 2012 tax forms 1040 instructions 8 20. Irs 2012 tax forms 1040 instructions 2 77 26. Irs 2012 tax forms 1040 instructions 2 25. Irs 2012 tax forms 1040 instructions 4 24. Irs 2012 tax forms 1040 instructions 7 23. Irs 2012 tax forms 1040 instructions 9 23. Irs 2012 tax forms 1040 instructions 2 22. Irs 2012 tax forms 1040 instructions 5 21. Irs 2012 tax forms 1040 instructions 8 21. Irs 2012 tax forms 1040 instructions 2 20. Irs 2012 tax forms 1040 instructions 6 19. Irs 2012 tax forms 1040 instructions 9 78 26. Irs 2012 tax forms 1040 instructions 1 25. Irs 2012 tax forms 1040 instructions 3 24. Irs 2012 tax forms 1040 instructions 6 23. Irs 2012 tax forms 1040 instructions 8 23. Irs 2012 tax forms 1040 instructions 1 22. Irs 2012 tax forms 1040 instructions 4 21. Irs 2012 tax forms 1040 instructions 7 21. Irs 2012 tax forms 1040 instructions 0 20. Irs 2012 tax forms 1040 instructions 3 19. Irs 2012 tax forms 1040 instructions 7 79 26. Irs 2012 tax forms 1040 instructions 0 25. Irs 2012 tax forms 1040 instructions 2 24. Irs 2012 tax forms 1040 instructions 4 23. Irs 2012 tax forms 1040 instructions 7 22. 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Irs 2012 tax forms 1040 instructions 8 Appendix C. Irs 2012 tax forms 1040 instructions (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. Irs 2012 tax forms 1040 instructions 8 21. Irs 2012 tax forms 1040 instructions 3 20. Irs 2012 tax forms 1040 instructions 9 20. Irs 2012 tax forms 1040 instructions 6 20. Irs 2012 tax forms 1040 instructions 2 19. Irs 2012 tax forms 1040 instructions 9 19. Irs 2012 tax forms 1040 instructions 6 19. Irs 2012 tax forms 1040 instructions 4 19. Irs 2012 tax forms 1040 instructions 1 18. Irs 2012 tax forms 1040 instructions 9 71 21. Irs 2012 tax forms 1040 instructions 3 20. Irs 2012 tax forms 1040 instructions 9 20. Irs 2012 tax forms 1040 instructions 5 20. Irs 2012 tax forms 1040 instructions 1 19. Irs 2012 tax forms 1040 instructions 7 19. 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Irs 2012 tax forms 1040 instructions 9 106 17. Irs 2012 tax forms 1040 instructions 1 16. Irs 2012 tax forms 1040 instructions 3 15. Irs 2012 tax forms 1040 instructions 6 14. Irs 2012 tax forms 1040 instructions 8 14. Irs 2012 tax forms 1040 instructions 1 13. Irs 2012 tax forms 1040 instructions 5 12. Irs 2012 tax forms 1040 instructions 8 12. Irs 2012 tax forms 1040 instructions 2 11. Irs 2012 tax forms 1040 instructions 5 10. Irs 2012 tax forms 1040 instructions 9 107 17. Irs 2012 tax forms 1040 instructions 0 16. Irs 2012 tax forms 1040 instructions 3 15. Irs 2012 tax forms 1040 instructions 6 14. Irs 2012 tax forms 1040 instructions 8 14. Irs 2012 tax forms 1040 instructions 1 13. Irs 2012 tax forms 1040 instructions 4 12. Irs 2012 tax forms 1040 instructions 8 12. Irs 2012 tax forms 1040 instructions 1 11. Irs 2012 tax forms 1040 instructions 5 10. Irs 2012 tax forms 1040 instructions 9 108 17. Irs 2012 tax forms 1040 instructions 0 16. Irs 2012 tax forms 1040 instructions 3 15. Irs 2012 tax forms 1040 instructions 5 14. Irs 2012 tax forms 1040 instructions 8 14. Irs 2012 tax forms 1040 instructions 1 13. Irs 2012 tax forms 1040 instructions 4 12. Irs 2012 tax forms 1040 instructions 8 12. Irs 2012 tax forms 1040 instructions 1 11. Irs 2012 tax forms 1040 instructions 5 10. Irs 2012 tax forms 1040 instructions 9 109 17. Irs 2012 tax forms 1040 instructions 0 16. Irs 2012 tax forms 1040 instructions 3 15. Irs 2012 tax forms 1040 instructions 5 14. Irs 2012 tax forms 1040 instructions 8 14. Irs 2012 tax forms 1040 instructions 1 13. Irs 2012 tax forms 1040 instructions 4 12. Irs 2012 tax forms 1040 instructions 8 12. Irs 2012 tax forms 1040 instructions 1 11. Irs 2012 tax forms 1040 instructions 5 10. Irs 2012 tax forms 1040 instructions 9 Appendix C. Irs 2012 tax forms 1040 instructions (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. Irs 2012 tax forms 1040 instructions 0 16. Irs 2012 tax forms 1040 instructions 3 15. Irs 2012 tax forms 1040 instructions 5 14. Irs 2012 tax forms 1040 instructions 8 14. Irs 2012 tax forms 1040 instructions 1 13. Irs 2012 tax forms 1040 instructions 4 12. Irs 2012 tax forms 1040 instructions 7 12. Irs 2012 tax forms 1040 instructions 1 11. Irs 2012 tax forms 1040 instructions 5 10. Irs 2012 tax forms 1040 instructions 9 111 17. Irs 2012 tax forms 1040 instructions 0 16. Irs 2012 tax forms 1040 instructions 3 15. Irs 2012 tax forms 1040 instructions 5 14. Irs 2012 tax forms 1040 instructions 8 14. Irs 2012 tax forms 1040 instructions 1 13. Irs 2012 tax forms 1040 instructions 4 12. Irs 2012 tax forms 1040 instructions 7 12. Irs 2012 tax forms 1040 instructions 1 11. Irs 2012 tax forms 1040 instructions 5 10. Irs 2012 tax forms 1040 instructions 8 112 17. Irs 2012 tax forms 1040 instructions 0 16. Irs 2012 tax forms 1040 instructions 3 15. Irs 2012 tax forms 1040 instructions 5 14. Irs 2012 tax forms 1040 instructions 8 14. Irs 2012 tax forms 1040 instructions 1 13. Irs 2012 tax forms 1040 instructions 4 12. Irs 2012 tax forms 1040 instructions 7 12. Irs 2012 tax forms 1040 instructions 1 11. Irs 2012 tax forms 1040 instructions 5 10. Irs 2012 tax forms 1040 instructions 8 113 17. Irs 2012 tax forms 1040 instructions 0 16. Irs 2012 tax forms 1040 instructions 3 15. Irs 2012 tax forms 1040 instructions 5 14. Irs 2012 tax forms 1040 instructions 8 14. Irs 2012 tax forms 1040 instructions 1 13. Irs 2012 tax forms 1040 instructions 4 12. Irs 2012 tax forms 1040 instructions 7 12. Irs 2012 tax forms 1040 instructions 1 11. Irs 2012 tax forms 1040 instructions 4 10. Irs 2012 tax forms 1040 instructions 8 114 17. Irs 2012 tax forms 1040 instructions 0 16. Irs 2012 tax forms 1040 instructions 3 15. Irs 2012 tax forms 1040 instructions 5 14. Irs 2012 tax forms 1040 instructions 8 14. Irs 2012 tax forms 1040 instructions 1 13. Irs 2012 tax forms 1040 instructions 4 12. Irs 2012 tax forms 1040 instructions 7 12. Irs 2012 tax forms 1040 instructions 1 11. Irs 2012 tax forms 1040 instructions 4 10. Irs 2012 tax forms 1040 instructions 8 115+ 17. Irs 2012 tax forms 1040 instructions 0 16. Irs 2012 tax forms 1040 instructions 3 15. Irs 2012 tax forms 1040 instructions 5 14. Irs 2012 tax forms 1040 instructions 8 14. Irs 2012 tax forms 1040 instructions 1 13. Irs 2012 tax forms 1040 instructions 4 12. Irs 2012 tax forms 1040 instructions 7 12. Irs 2012 tax forms 1040 instructions 1 11. Irs 2012 tax forms 1040 instructions 4 10. Irs 2012 tax forms 1040 instructions 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. Irs 2012 tax forms 1040 instructions 8 13. Irs 2012 tax forms 1040 instructions 4 13. Irs 2012 tax forms 1040 instructions 1 12. Irs 2012 tax forms 1040 instructions 8 12. Irs 2012 tax forms 1040 instructions 6 12. Irs 2012 tax forms 1040 instructions 3 12. Irs 2012 tax forms 1040 instructions 1 11. Irs 2012 tax forms 1040 instructions 9 11. Irs 2012 tax forms 1040 instructions 7 11. Irs 2012 tax forms 1040 instructions 5 81 13. Irs 2012 tax forms 1040 instructions 4 13. Irs 2012 tax forms 1040 instructions 1 12. Irs 2012 tax forms 1040 instructions 7 12. Irs 2012 tax forms 1040 instructions 4 12. Irs 2012 tax forms 1040 instructions 2 11. Irs 2012 tax forms 1040 instructions 9 11. Irs 2012 tax forms 1040 instructions 7 11. Irs 2012 tax forms 1040 instructions 4 11. Irs 2012 tax forms 1040 instructions 3 11. Irs 2012 tax forms 1040 instructions 1 82 13. Irs 2012 tax forms 1040 instructions 1 12. Irs 2012 tax forms 1040 instructions 7 12. Irs 2012 tax forms 1040 instructions 4 12. Irs 2012 tax forms 1040 instructions 1 11. Irs 2012 tax forms 1040 instructions 8 11. Irs 2012 tax forms 1040 instructions 5 11. Irs 2012 tax forms 1040 instructions 3 11. Irs 2012 tax forms 1040 instructions 0 10. Irs 2012 tax forms 1040 instructions 8 10. Irs 2012 tax forms 1040 instructions 6 83 12. Irs 2012 tax forms 1040 instructions 8 12. Irs 2012 tax forms 1040 instructions 4 12. Irs 2012 tax forms 1040 instructions 1 11. Irs 2012 tax forms 1040 instructions 7 11. Irs 2012 tax forms 1040 instructions 4 11. Irs 2012 tax forms 1040 instructions 1 10. Irs 2012 tax forms 1040 instructions 9 10. Irs 2012 tax forms 1040 instructions 6 10. Irs 2012 tax forms 1040 instructions 4 10. Irs 2012 tax forms 1040 instructions 2 84 12. Irs 2012 tax forms 1040 instructions 6 12. Irs 2012 tax forms 1040 instructions 2 11. Irs 2012 tax forms 1040 instructions 8 11. Irs 2012 tax forms 1040 instructions 4 11. Irs 2012 tax forms 1040 instructions 1 10. Irs 2012 tax forms 1040 instructions 8 10. Irs 2012 tax forms 1040 instructions 5 10. Irs 2012 tax forms 1040 instructions 3 10. Irs 2012 tax forms 1040 instructions 1 9. Irs 2012 tax forms 1040 instructions 9 85 12. Irs 2012 tax forms 1040 instructions 3 11. Irs 2012 tax forms 1040 instructions 9 11. Irs 2012 tax forms 1040 instructions 5 11. Irs 2012 tax forms 1040 instructions 1 10. Irs 2012 tax forms 1040 instructions 8 10. Irs 2012 tax forms 1040 instructions 5 10. Irs 2012 tax forms 1040 instructions 2 9. Irs 2012 tax forms 1040 instructions 9 9. Irs 2012 tax forms 1040 instructions 7 9. Irs 2012 tax forms 1040 instructions 5 86 12. Irs 2012 tax forms 1040 instructions 1 11. Irs 2012 tax forms 1040 instructions 7 11. Irs 2012 tax forms 1040 instructions 3 10. Irs 2012 tax forms 1040 instructions 9 10. Irs 2012 tax forms 1040 instructions 5 10. Irs 2012 tax forms 1040 instructions 2 9. Irs 2012 tax forms 1040 instructions 9 9. Irs 2012 tax forms 1040 instructions 6 9. Irs 2012 tax forms 1040 instructions 4 9. Irs 2012 tax forms 1040 instructions 2 87 11. Irs 2012 tax forms 1040 instructions 9 11. Irs 2012 tax forms 1040 instructions 4 11. Irs 2012 tax forms 1040 instructions 0 10. Irs 2012 tax forms 1040 instructions 6 10. Irs 2012 tax forms 1040 instructions 3 9. Irs 2012 tax forms 1040 instructions 9 9. Irs 2012 tax forms 1040 instructions 6 9. Irs 2012 tax forms 1040 instructions 4 9. Irs 2012 tax forms 1040 instructions 1 8. Irs 2012 tax forms 1040 instructions 9 88 11. Irs 2012 tax forms 1040 instructions 7 11. Irs 2012 tax forms 1040 instructions 3 10. Irs 2012 tax forms 1040 instructions 8 10. Irs 2012 tax forms 1040 instructions 4 10. Irs 2012 tax forms 1040 instructions 1 9. Irs 2012 tax forms 1040 instructions 7 9. Irs 2012 tax forms 1040 instructions 4 9. Irs 2012 tax forms 1040 instructions 1 8. Irs 2012 tax forms 1040 instructions 8 8. Irs 2012 tax forms 1040 instructions 6 89 11. Irs 2012 tax forms 1040 instructions 5 11. Irs 2012 tax forms 1040 instructions 1 10. Irs 2012 tax forms 1040 instructions 6 10. Irs 2012 tax forms 1040 instructions 2 9. Irs 2012 tax forms 1040 instructions 9 9. Irs 2012 tax forms 1040 instructions 5 9. Irs 2012 tax forms 1040 instructions 2 8. Irs 2012 tax forms 1040 instructions 9 8. Irs 2012 tax forms 1040 instructions 6 8. Irs 2012 tax forms 1040 instructions 3 90 11. Irs 2012 tax forms 1040 instructions 4 10. Irs 2012 tax forms 1040 instructions 9 10. Irs 2012 tax forms 1040 instructions 5 10. Irs 2012 tax forms 1040 instructions 1 9. Irs 2012 tax forms 1040 instructions 7 9. Irs 2012 tax forms 1040 instructions 3 9. Irs 2012 tax forms 1040 instructions 0 8. Irs 2012 tax forms 1040 instructions 6 8. Irs 2012 tax forms 1040 instructions 3 8. Irs 2012 tax forms 1040 instructions 1 91 11. Irs 2012 tax forms 1040 instructions 3 10. Irs 2012 tax forms 1040 instructions 8 10. Irs 2012 tax forms 1040 instructions 3 9. Irs 2012 tax forms 1040 instructions 9 9. Irs 2012 tax forms 1040 instructions 5 9. Irs 2012 tax forms 1040 instructions 1 8. Irs 2012 tax forms 1040 instructions 8 8. Irs 2012 tax forms 1040 instructions 4 8. Irs 2012 tax forms 1040 instructions 1 7. Irs 2012 tax forms 1040 instructions 9 92 11. Irs 2012 tax forms 1040 instructions 2 10. Irs 2012 tax forms 1040 instructions 7 10. Irs 2012 tax forms 1040 instructions 2 9. Irs 2012 tax forms 1040 instructions 8 9. Irs 2012 tax forms 1040 instructions 3 9. Irs 2012 tax forms 1040 instructions 0 8. Irs 2012 tax forms 1040 instructions 6 8. Irs 2012 tax forms 1040 instructions 3 8. Irs 2012 tax forms 1040 instructions 0 7. Irs 2012 tax forms 1040 instructions 7 93 11. Irs 2012 tax forms 1040 instructions 1 10. Irs 2012 tax forms 1040 instructions 6 10. Irs 2012 tax forms 1040 instructions 1 9. Irs 2012 tax forms 1040 instructions 6 9. Irs 2012 tax forms 1040 instructions 2 8. Irs 2012 tax forms 1040 instructions 8 8. Irs 2012 tax forms 1040 instructions 5 8. Irs 2012 tax forms 1040 instructions 1 7. Irs 2012 tax forms 1040 instructions 8 7. Irs 2012 tax forms 1040 instructions 5 94 11. Irs 2012 tax forms 1040 instructions 0 10. Irs 2012 tax forms 1040 instructions 5 10. Irs 2012 tax forms 1040 instructions 0 9. Irs 2012 tax forms 1040 instructions 5 9. Irs 2012 tax forms 1040 instructions 1 8. Irs 2012 tax forms 1040 instructions 7 8. Irs 2012 tax forms 1040 instructions 3 8. Irs 2012 tax forms 1040 instructions 0 7. Irs 2012 tax forms 1040 instructions 6 7. Irs 2012 tax forms 1040 instructions 3 95 10. Irs 2012 tax forms 1040 instructions 9 10. Irs 2012 tax forms 1040 instructions 4 9. Irs 2012 tax forms 1040 instructions 9 9. Irs 2012 tax forms 1040 instructions 4 9. Irs 2012 tax forms 1040 instructions 0 8. Irs 2012 tax forms 1040 instructions 6 8. Irs 2012 tax forms 1040 instructions 2 7. Irs 2012 tax forms 1040 instructions 8 7. Irs 2012 tax forms 1040 instructions 5 7. Irs 2012 tax forms 1040 instructions 2 96 10. Irs 2012 tax forms 1040 instructions 8 10. Irs 2012 tax forms 1040 instructions 3 9. Irs 2012 tax forms 1040 instructions 8 9. Irs 2012 tax forms 1040 instructions 3 8. Irs 2012 tax forms 1040 instructions 9 8. Irs 2012 tax forms 1040 instructions 5 8. Irs 2012 tax forms 1040 instructions 1 7. Irs 2012 tax forms 1040 instructions 7 7. Irs 2012 tax forms 1040 instructions 4 7. Irs 2012 tax forms 1040 instructions 1 97 10. Irs 2012 tax forms 1040 instructions 7 10. Irs 2012 tax forms 1040 instructions 2 9. Irs 2012 tax forms 1040 instructions 7 9. Irs 2012 tax forms 1040 instructions 2 8. Irs 2012 tax forms 1040 instructions 8 8. Irs 2012 tax forms 1040 instructions 4 8. Irs 2012 tax forms 1040 instructions 0 7. Irs 2012 tax forms 1040 instructions 6 7. Irs 2012 tax forms 1040 instructions 3 6. Irs 2012 tax forms 1040 instructions 9 98 10. Irs 2012 tax forms 1040 instructions 7 10. Irs 2012 tax forms 1040 instructions 1 9. Irs 2012 tax forms 1040 instructions 6 9. Irs 2012 tax forms 1040 instructions 2 8. Irs 2012 tax forms 1040 instructions 7 8. Irs 2012 tax forms 1040 instructions 3 7. Irs 2012 tax forms 1040 instructions 9 7. Irs 2012 tax forms 1040 instructions 5 7. Irs 2012 tax forms 1040 instructions 1 6. Irs 2012 tax forms 1040 instructions 8 99 10. Irs 2012 tax forms 1040 instructions 6 10. Irs 2012 tax forms 1040 instructions 1 9. Irs 2012 tax forms 1040 instructions 6 9. Irs 2012 tax forms 1040 instructions 1 8. Irs 2012 tax forms 1040 instructions 6 8. Irs 2012 tax forms 1040 instructions 2 7. Irs 2012 tax forms 1040 instructions 8 7. Irs 2012 tax forms 1040 instructions 4 7. Irs 2012 tax forms 1040 instructions 0 6. Irs 2012 tax forms 1040 instructions 7 100 10. Irs 2012 tax forms 1040 instructions 6 10. Irs 2012 tax forms 1040 instructions 0 9. Irs 2012 tax forms 1040 instructions 5 9. Irs 2012 tax forms 1040 instructions 0 8. Irs 2012 tax forms 1040 instructions 5 8. Irs 2012 tax forms 1040 instructions 1 7. Irs 2012 tax forms 1040 instructions 7 7. Irs 2012 tax forms 1040 instructions 3 6. Irs 2012 tax forms 1040 instructions 9 6. Irs 2012 tax forms 1040 instructions 6 101 10. Irs 2012 tax forms 1040 instructions 5 10. Irs 2012 tax forms 1040 instructions 0 9. Irs 2012 tax forms 1040 instructions 4 9. Irs 2012 tax forms 1040 instructions 0 8. Irs 2012 tax forms 1040 instructions 5 8. Irs 2012 tax forms 1040 instructions 0 7. Irs 2012 tax forms 1040 instructions 6 7. Irs 2012 tax forms 1040 instructions 2 6. Irs 2012 tax forms 1040 instructions 9 6. Irs 2012 tax forms 1040 instructions 5 102 10. Irs 2012 tax forms 1040 instructions 5 9. Irs 2012 tax forms 1040 instructions 9 9. Irs 2012 tax forms 1040 instructions 4 8. Irs 2012 tax forms 1040 instructions 9 8. Irs 2012 tax forms 1040 instructions 4 8. Irs 2012 tax forms 1040 instructions 0 7. Irs 2012 tax forms 1040 instructions 5 7. Irs 2012 tax forms 1040 instructions 1 6. Irs 2012 tax forms 1040 instructions 8 6. Irs 2012 tax forms 1040 instructions 4 103 10. Irs 2012 tax forms 1040 instructions 4 9. Irs 2012 tax forms 1040 instructions 9 9. Irs 2012 tax forms 1040 instructions 4 8. Irs 2012 tax forms 1040 instructions 8 8. Irs 2012 tax forms 1040 instructions 4 7. Irs 2012 tax forms 1040 instructions 9 7. Irs 2012 tax forms 1040 instructions 5 7. Irs 2012 tax forms 1040 instructions 1 6. Irs 2012 tax forms 1040 instructions 7 6. Irs 2012 tax forms 1040 instructions 3 104 10. Irs 2012 tax forms 1040 instructions 4 9. Irs 2012 tax forms 1040 instructions 8 9. Irs 2012 tax forms 1040 instructions 3 8. Irs 2012 tax forms 1040 instructions 8 8. Irs 2012 tax forms 1040 instructions 3 7. Irs 2012 tax forms 1040 instructions 9 7. Irs 2012 tax forms 1040 instructions 4 7. Irs 2012 tax forms 1040 instructions 0 6. Irs 2012 tax forms 1040 instructions 6 6. Irs 2012 tax forms 1040 instructions 3 105 10. Irs 2012 tax forms 1040 instructions 4 9. Irs 2012 tax forms 1040 instructions 8 9. Irs 2012 tax forms 1040 instructions 3 8. Irs 2012 tax forms 1040 instructions 8 8. Irs 2012 tax forms 1040 instructions 3 7. Irs 2012 tax forms 1040 instructions 8 7. Irs 2012 tax forms 1040 instructions 4 7. Irs 2012 tax forms 1040 instructions 0 6. Irs 2012 tax forms 1040 instructions 6 6. Irs 2012 tax forms 1040 instructions 2 106 10. Irs 2012 tax forms 1040 instructions 3 9. Irs 2012 tax forms 1040 instructions 8 9. Irs 2012 tax forms 1040 instructions 2 8. Irs 2012 tax forms 1040 instructions 7 8. Irs 2012 tax forms 1040 instructions 2 7. Irs 2012 tax forms 1040 instructions 8 7. Irs 2012 tax forms 1040 instructions 3 6. Irs 2012 tax forms 1040 instructions 9 6. Irs 2012 tax forms 1040 instructions 5 6. Irs 2012 tax forms 1040 instructions 2 107 10. Irs 2012 tax forms 1040 instructions 3 9. Irs 2012 tax forms 1040 instructions 8 9. Irs 2012 tax forms 1040 instructions 2 8. Irs 2012 tax forms 1040 instructions 7 8. Irs 2012 tax forms 1040 instructions 2 7. Irs 2012 tax forms 1040 instructions 7 7. Irs 2012 tax forms 1040 instructions 3 6. Irs 2012 tax forms 1040 instructions 9 6. Irs 2012 tax forms 1040 instructions 5 6. Irs 2012 tax forms 1040 instructions 1 108 10. Irs 2012 tax forms 1040 instructions 3 9. Irs 2012 tax forms 1040 instructions 7 9. Irs 2012 tax forms 1040 instructions 2 8. Irs 2012 tax forms 1040 instructions 7 8. Irs 2012 tax forms 1040 instructions 2 7. Irs 2012 tax forms 1040 instructions 7 7. Irs 2012 tax forms 1040 instructions 3 6. Irs 2012 tax forms 1040 instructions 8 6. Irs 2012 tax forms 1040 instructions 4 6. Irs 2012 tax forms 1040 instructions 1 109 10. Irs 2012 tax forms 1040 instructions 3 9. Irs 2012 tax forms 1040 instructions 7 9. Irs 2012 tax forms 1040 instructions 2 8. Irs 2012 tax forms 1040 instructions 7 8. Irs 2012 tax forms 1040 instructions 2 7. Irs 2012 tax forms 1040 instructions 7 7. Irs 2012 tax forms 1040 instructions 2 6. Irs 2012 tax forms 1040 instructions 8 6. Irs 2012 tax forms 1040 instructions 4 6. Irs 2012 tax forms 1040 instructions 0 110 10. Irs 2012 tax forms 1040 instructions 3 9. Irs 2012 tax forms 1040 instructions 7 9. Irs 2012 tax forms 1040 instructions 2 8. Irs 2012 tax forms 1040 instructions 6 8. Irs 2012 tax forms 1040 instructions 1 7. Irs 2012 tax forms 1040 instructions 7 7. Irs 2012 tax forms 1040 instructions 2 6. Irs 2012 tax forms 1040 instructions 8 6. Irs 2012 tax forms 1040 instructions 4 6. Irs 2012 tax forms 1040 instructions 0 111 10. Irs 2012 tax forms 1040 instructions 3 9. Irs 2012 tax forms 1040 instructions 7 9. Irs 2012 tax forms 1040 instructions 1 8. Irs 2012 tax forms 1040 instructions 6 8. Irs 2012 tax forms 1040 instructions 1 7. Irs 2012 tax forms 1040 instructions 6 7. Irs 2012 tax forms 1040 instructions 2 6. Irs 2012 tax forms 1040 instructions 8 6. Irs 2012 tax forms 1040 instructions 3 6. Irs 2012 tax forms 1040 instructions 0 112 10. Irs 2012 tax forms 1040 instructions 2 9. Irs 2012 tax forms 1040 instructions 7 9. Irs 2012 tax forms 1040 instructions 1 8. Irs 2012 tax forms 1040 instructions 6 8. Irs 2012 tax forms 1040 instructions 1 7. Irs 2012 tax forms 1040 instructions 6 7. Irs 2012 tax forms 1040 instructions 2 6. Irs 2012 tax forms 1040 instructions 7 6. Irs 2012 tax forms 1040 instructions 3 5. Irs 2012 tax forms 1040 instructions 9 113 10. Irs 2012 tax forms 1040 instructions 2 9. Irs 2012 tax forms 1040 instructions 7 9. Irs 2012 tax forms 1040 instructions 1 8. Irs 2012 tax forms 1040 instructions 6 8. Irs 2012 tax forms 1040 instructions 1 7. Irs 2012 tax forms 1040 instructions 6 7. Irs 2012 tax forms 1040 instructions 2 6. Irs 2012 tax forms 1040 instructions 7 6. Irs 2012 tax forms 1040 instructions 3 5. Irs 2012 tax forms 1040 instructions 9 114 10. Irs 2012 tax forms 1040 instructions 2 9. Irs 2012 tax forms 1040 instructions 7 9. Irs 2012 tax forms 1040 instructions 1 8. Irs 2012 tax forms 1040 instructions 6 8. Irs 2012 tax forms 1040 instructions 1 7. Irs 2012 tax forms 1040 instructions 6 7. Irs 2012 tax forms 1040 instructions 1 6. Irs 2012 tax forms 1040 instructions 7 6. Irs 2012 tax forms 1040 instructions 3 5. Irs 2012 tax forms 1040 instructions 9 115+ 10. Irs 2012 tax forms 1040 instructions 2 9. Irs 2012 tax forms 1040 instructions 7 9. Irs 2012 tax forms 1040 instructions 1 8. Irs 2012 tax forms 1040 instructions 6 8. Irs 2012 tax forms 1040 instructions 1 7. Irs 2012 tax forms 1040 instructions 6 7. Irs 2012 tax forms 1040 instructions 1 6. Irs 2012 tax forms 1040 instructions 7 6. Irs 2012 tax forms 1040 instructions 3 5. Irs 2012 tax forms 1040 instructions 9 Appendix C. Irs 2012 tax forms 1040 instructions (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. Irs 2012 tax forms 1040 instructions 8 7. Irs 2012 tax forms 1040 instructions 6 7. Irs 2012 tax forms 1040 instructions 4 7. Irs 2012 tax forms 1040 instructions 2 7. Irs 2012 tax forms 1040 instructions 1 6. Irs 2012 tax forms 1040 instructions 9 6. Irs 2012 tax forms 1040 instructions 8 6. Irs 2012 tax forms 1040 instructions 6 6. Irs 2012 tax forms 1040 instructions 5 6. Irs 2012 tax forms 1040 instructions 4 91 7. Irs 2012 tax forms 1040 instructions 6 7. Irs 2012 tax forms 1040 instructions 4 7. Irs 2012 tax forms 1040 instructions 2 7. Irs 2012 tax forms 1040 instructions 0 6. Irs 2012 tax forms 1040 instructions 8 6. Irs 2012 tax forms 1040 instructions 7 6. Irs 2012 tax forms 1040 instructions 5 6. Irs 2012 tax forms 1040 instructions 4 6. Irs 2012 tax forms 1040 instructions 3 6. Irs 2012 tax forms 1040 instructions 1 92 7. Irs 2012 tax forms 1040 instructions 4 7. Irs 2012 tax forms 1040 instructions 2 7. Irs 2012 tax forms 1040 instructions 0 6. Irs 2012 tax forms 1040 instructions 8 6. Irs 2012 tax forms 1040 instructions 6 6. Irs 2012 tax forms 1040 instructions 4 6. Irs 2012 tax forms 1040 instructions 3 6. Irs 2012 tax forms 1040 instructions 1 6. Irs 2012 tax forms 1040 instructions 0 5. Irs 2012 tax forms 1040 instructions 9 93 7. Irs 2012 tax forms 1040 instructions 2 7. Irs 2012 tax forms 1040 instructions 0 6. Irs 2012 tax forms 1040 instructions 8 6. Irs 2012 tax forms 1040 instructions 6 6. Irs 2012 tax forms 1040 instructions 4 6. Irs 2012 tax forms 1040 instructions 2 6. Irs 2012 tax forms 1040 instructions 1 5. Irs 2012 tax forms 1040 instructions 9 5. Irs 2012 tax forms 1040 instructions 8 5. Irs 2012 tax forms 1040 instructions 6 94 7. Irs 2012 tax forms 1040 instructions 1 6. Irs 2012 tax forms 1040 instructions 8 6. Irs 2012 tax forms 1040 instructions 6 6. Irs 2012 tax forms 1040 instructions 4 6. Irs 2012 tax forms 1040 instructions 2 6. Irs 2012 tax forms 1040 instructions 0 5. Irs 2012 tax forms 1040 instructions 9 5. Irs 2012 tax forms 1040 instructions 7 5. Irs 2012 tax forms 1040 instructions 6 5. Irs 2012 tax forms 1040 instructions 4 95 6. Irs 2012 tax forms 1040 instructions 9 6. Irs 2012 tax forms 1040 instructions 7 6. Irs 2012 tax forms 1040 instructions 4 6. Irs 2012 tax forms 1040 instructions 2 6. Irs 2012 tax forms 1040 instructions 0 5. Irs 2012 tax forms 1040 instructions 8 5. Irs 2012 tax forms 1040 instructions 7 5. Irs 2012 tax forms 1040 instructions 5 5. Irs 2012 tax forms 1040 instructions 4 5. Irs 2012 tax forms 1040 instructions 2 96 6. Irs 2012 tax forms 1040 instructions 8 6. Irs 2012 tax forms 1040 instructions 5 6. Irs 2012 tax forms 1040 instructions 3 6. Irs 2012 tax forms 1040 instructions 1 5. Irs 2012 tax forms 1040 instructions 9 5. Irs 2012 tax forms 1040 instructions 7 5. Irs 2012 tax forms 1040 instructions 5 5. Irs 2012 tax forms 1040 instructions 3 5. Irs 2012 tax forms 1040 instructions 2 5. Irs 2012 tax forms 1040 instructions 0 97 6. Irs 2012 tax forms 1040 instructions 6 6. Irs 2012 tax forms 1040 instructions 4 6. Irs 2012 tax forms 1040 instructions 1 5. Irs 2012 tax forms 1040 instructions 9 5. Irs 2012 tax forms 1040 instructions 7 5. Irs 2012 tax forms 1040 instructions 5 5. Irs 2012 tax forms 1040 instructions 3 5. Irs 2012 tax forms 1040 instructions 2 5. Irs 2012 tax forms 1040 instructions 0 4. Irs 2012 tax forms 1040 instructions 9 98 6. Irs 2012 tax forms 1040 instructions 5 6. Irs 2012 tax forms 1040 instructions 3 6. Irs 2012 tax forms 1040 instructions 0 5. Irs 2012 tax forms 1040 instructions 8 5. Irs 2012 tax forms 1040 instructions 6 5. Irs 2012 tax forms 1040 instructions 4 5. Irs 2012 tax forms 1040 instructions 2 5. Irs 2012 tax forms 1040 instructions 0 4. Irs 2012 tax forms 1040 instructions 8 4. Irs 2012 tax forms 1040 instructions 7 99 6. Irs 2012 tax forms 1040 instructions 4 6. Irs 2012 tax forms 1040 instructions 1 5. Irs 2012 tax forms 1040 instructions 9 5. Irs 2012 tax forms 1040 instructions 6 5. Irs 2012 tax forms 1040 instructions 4 5. Irs 2012 tax forms 1040 instructions 2 5. Irs 2012 tax forms 1040 instructions 0 4. Irs 2012 tax forms 1040 instructions 9 4. Irs 2012 tax forms 1040 instructions 7 4. Irs 2012 tax forms 1040 instructions 5 100 6. Irs 2012 tax forms 1040 instructions 3 6. Irs 2012 tax forms 1040 instructions 0 5. Irs 2012 tax forms 1040 instructions 8 5. Irs 2012 tax forms 1040 instructions 5 5. Irs 2012 tax forms 1040 instructions 3 5. Irs 2012 tax forms 1040 instructions 1 4. Irs 2012 tax forms 1040 instructions 9 4. Irs 2012 tax forms 1040 instructions 7 4. Irs 2012 tax forms 1040 instructions 5 4. Irs 2012 tax forms 1040 instructions 4 101 6. Irs 2012 tax forms 1040 instructions 2 5. Irs 2012 tax forms 1040 instructions 9 5. Irs 2012 tax forms 1040 instructions 6 5. Irs 2012 tax forms 1040 instructions 4 5. Irs 2012 tax forms 1040 instructions 2 5. Irs 2012 tax forms 1040 instructions 0 4. Irs 2012 tax forms 1040 instructions 8 4. Irs 2012 tax forms 1040 instructions 6 4. Irs 2012 tax forms 1040 instructions 4 4. Irs 2012 tax forms 1040 instructions 2 102 6. Irs 2012 tax forms 1040 instructions 1 5. Irs 2012 tax forms 1040 instructions 8 5. Irs 2012 tax forms 1040 instructions 5 5. Irs 2012 tax forms 1040 instructions 3 5. Irs 2012 tax forms 1040 instructions 1 4. Irs 2012 tax forms 1040 instructions 8 4. Irs 2012 tax forms 1040 instructions 6 4. Irs 2012 tax forms 1040 instructions 4 4. Irs 2012 tax forms 1040 instructions 3 4. Irs 2012 tax forms 1040 instructions 1 103 6. Irs 2012 tax forms 1040 instructions 0 5. Irs 2012 tax forms 1040 instructions 7 5. Irs 2012 tax forms 1040 instructions 4 5. Irs 2012 tax forms 1040 instructions 2 5. Irs 2012 tax forms 1040 instructions 0 4. Irs 2012 tax forms 1040 instructions 7 4. Irs 2012 tax forms 1040 instructions 5 4. Irs 2012 tax forms 1040 instructions 3 4. Irs 2012 tax forms 1040 instructions 1 4. Irs 2012 tax forms 1040 instructions 0 104 5. Irs 2012 tax forms 1040 instructions 9 5. Irs 2012 tax forms 1040 instructions 6 5. Irs 2012 tax forms 1040 instructions 4 5. Irs 2012 tax forms 1040 instructions 1 4. Irs 2012 tax forms 1040 instructions 9 4. Irs 2012 tax forms 1040 instructions 6 4. Irs 2012 tax forms 1040 instructions 4 4. Irs 2012 tax forms 1040 instructions 2 4. Irs 2012 tax forms 1040 instructions 0 3. Irs 2012 tax forms 1040 instructions 8 105 5. Irs 2012 tax forms 1040 instructions 9 5. Irs 2012 tax forms 1040 instructions 6 5. Irs 2012 tax forms 1040 instructions 3 5. Irs 2012 tax forms 1040 instructions 0 4. Irs 2012 tax forms 1040 instructions 8 4. Irs 2012 tax forms 1040 instructions 5 4. Irs 2012 tax forms 1040 instructions 3 4. Irs 2012 tax forms 1040 instructions 1 3. Irs 2012 tax forms 1040 instructions 9 3. Irs 2012 tax forms 1040 instructions 7 106 5. Irs 2012 tax forms 1040 instructions 8 5. Irs 2012 tax forms 1040 instructions 5 5. Irs 2012 tax forms 1040 instructions 2 4. Irs 2012 tax forms 1040 instructions 9 4. Irs 2012 tax forms 1040 instructions 7 4. Irs 2012 tax forms 1040 instructions 5 4. Irs 2012 tax forms 1040 instructions 2 4. Irs 2012 tax forms 1040 instructions 0 3. Irs 2012 tax forms 1040 instructions 8 3. Irs 2012 tax forms 1040 instructions 6 107 5. Irs 2012 tax forms 1040 instructions 8 5. Irs 2012 tax forms 1040 instructions 4 5. Irs 2012 tax forms 1040 instructions 1 4. Irs 2012 tax forms 1040 instructions 9 4. Irs 2012 tax forms 1040 instructions 6 4. Irs 2012 tax forms 1040 instructions 4 4. Irs 2012 tax forms 1040 instructions 2 3. Irs 2012 tax forms 1040 instructions 9 3. Irs 2012 tax forms 1040 instructions 7 3. Irs 2012 tax forms 1040 instructions 5 108 5. Irs 2012 tax forms 1040 instructions 7 5. Irs 2012 tax forms 1040 instructions 4 5. Irs 2012 tax forms 1040 instructions 1 4. Irs 2012 tax forms 1040 instructions 8 4. Irs 2012 tax forms 1040 instructions 6 4. Irs 2012 tax forms 1040 instructions 3 4. Irs 2012 tax forms 1040 instructions 1 3. Irs 2012 tax forms 1040 instructions 9 3. Irs 2012 tax forms 1040 instructions 7 3. Irs 2012 tax forms 1040 instructions 5 109 5. Irs 2012 tax forms 1040 instructions 7 5. Irs 2012 tax forms 1040 instructions 3 5. Irs 2012 tax forms 1040 instructions 0 4. Irs 2012 tax forms 1040 instructions 8 4. Irs 2012 tax forms 1040 instructions 5 4. Irs 2012 tax forms 1040 instructions 3 4. Irs 2012 tax forms 1040 instructions 0 3. Irs 2012 tax forms 1040 instructions 8 3. Irs 2012 tax forms 1040 instructions 6 3. Irs 2012 tax forms 1040 instructions 4 110 5. Irs 2012 tax forms 1040 instructions 6 5. Irs 2012 tax forms 1040 instructions 3 5. Irs 2012 tax forms 1040 instructions 0 4. Irs 2012 tax forms 1040 instructions 7 4. Irs 2012 tax forms 1040 instructions 5 4. Irs 2012 tax forms 1040 instructions 2 4. Irs 2012 tax forms 1040 instructions 0 3. Irs 2012 tax forms 1040 instructions 8 3. Irs 2012 tax forms 1040 instructions 5 3. Irs 2012 tax forms 1040 instructions 3 111 5. Irs 2012 tax forms 1040 instructions 6 5. Irs 2012 tax forms 1040 instructions 3 5. Irs 2012 tax forms 1040 instructions 0 4. Irs 2012 tax forms 1040 instructions 7 4. Irs 2012 tax forms 1040 instructions 4 4. Irs 2012 tax forms 1040 instructions 2 3. Irs 2012 tax forms 1040 instructions 9 3. Irs 2012 tax forms 1040 instructions 7 3. Irs 2012 tax forms 1040 instructions 5 3. Irs 2012 tax forms 1040 instructions 3 112 5. Irs 2012 tax forms 1040 instructions 6 5. Irs 2012 tax forms 1040 instructions 3 4. Irs 2012 tax forms 1040 instructions 9 4. Irs 2012 tax forms 1040 instructions 7 4. Irs 2012 tax forms 1040 instructions 4 4. Irs 2012 tax forms 1040 instructions 1 3. Irs 2012 tax forms 1040 instructions 9 3. Irs 2012 tax forms 1040 instructions 7 3. Irs 2012 tax forms 1040 instructions 5 3. Irs 2012 tax forms 1040 instructions 2 113 5. Irs 2012 tax forms 1040 instructions 6 5. Irs 2012 tax forms 1040 instructions 2 4. Irs 2012 tax forms 1040 instructions 9 4. Irs 2012 tax forms 1040 instructions 6 4. Irs 2012 tax forms 1040 instructions 4 4. Irs 2012 tax forms 1040 instructions 1 3. Irs 2012 tax forms 1040 instructions 9 3. Irs 2012 tax forms 1040 instructions 6 3. Irs 2012 tax forms 1040 instructions 4 3. Irs 2012 tax forms 1040 instructions 2 114 5. Irs 2012 tax forms 1040 instructions 6 5. Irs 2012 tax forms 1040 instructions 2 4. Irs 2012 tax forms 1040 instructions 9 4. Irs 2012 tax forms 1040 instructions 6 4. Irs 2012 tax forms 1040 instructions 3 4. Irs 2012 tax forms 1040 instructions 1 3. Irs 2012 tax forms 1040 instructions 9 3. Irs 2012 tax forms 1040 instructions 6 3. Irs 2012 tax forms 1040 instructions 4 3. Irs 2012 tax forms 1040 instructions 2 115+ 5. Irs 2012 tax forms 1040 instructions 5 5. Irs 2012 tax forms 1040 instructions 2 4. Irs 2012 tax forms 1040 instructions 9 4. Irs 2012 tax forms 1040 instructions 6 4. Irs 2012 tax forms 1040 instructions 3 4. Irs 2012 tax forms 1040 instructions 1 3. Irs 2012 tax forms 1040 instructions 8 3. Irs 2012 tax forms 1040 instructions 6 3. Irs 2012 tax forms 1040 instructions 4 3. Irs 2012 tax forms 1040 instructions 1 Appendix C. Irs 2012 tax forms 1040 instructions (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. Irs 2012 tax forms 1040 instructions 2 4. Irs 2012 tax forms 1040 instructions 1 3. Irs 2012 tax forms 1040 instructions 9 3. Irs 2012 tax forms 1040 instructions 8 3. Irs 2012 tax forms 1040 instructions 7 3. Irs 2012 tax forms 1040 instructions 5 3. Irs 2012 tax forms 1040 instructions 4 3. Irs 2012 tax forms 1040 instructions 3 3. Irs 2012 tax forms 1040 instructions 3 3. Irs 2012 tax forms 1040 instructions 2 101 4. Irs 2012 tax forms 1040 instructions 1 3. Irs 2012 tax forms 1040 instructions 9 3. Irs 2012 tax forms 1040 instructions 7 3. Irs 2012 tax forms 1040 instructions 6 3. Irs 2012 tax forms 1040 instructions 5 3. Irs 2012 tax forms 1040 instructions 4 3. Irs 2012 tax forms 1040 instructions 2 3. Irs 2012 tax forms 1040 instructions 1 3. Irs 2012 tax forms 1040 instructions 1 3. Irs 2012 tax forms 1040 instructions 0 102 3. Irs 2012 tax forms 1040 instructions 9 3. Irs 2012 tax forms 1040 instructions 7 3. Irs 2012 tax forms 1040 instructions 6 3. Irs 2012 tax forms 1040 instructions 4 3. Irs 2012 tax forms 1040 instructions 3 3. Irs 2012 tax forms 1040 instructions 2 3. Irs 2012 tax forms 1040 instructions 1 3. Irs 2012 tax forms 1040 instructions 0 2. Irs 2012 tax forms 1040 instructions 9 2. Irs 2012 tax forms 1040 instructions 8 103 3. Irs 2012 tax forms 1040 instructions 8 3. Irs 2012 tax forms 1040 instructions 6 3. Irs 2012 tax forms 1040 instructions 4 3. Irs 2012 tax forms 1040 instructions 3 3. Irs 2012 tax forms 1040 instructions 2 3. Irs 2012 tax forms 1040 instructions 0 2. Irs 2012 tax forms 1040 instructions 9 2. Irs 2012 tax forms 1040 instructions 8 2. Irs 2012 tax forms 1040 instructions 7 2. Irs 2012 tax forms 1040 instructions 6 104 3. Irs 2012 tax forms 1040 instructions 7 3. Irs 2012 tax forms 1040 instructions 5 3. Irs 2012 tax forms 1040 instructions 3 3. Irs 2012 tax forms 1040 instructions 2 3. Irs 2012 tax forms 1040 instructions 0 2. Irs 2012 tax forms 1040 instructions 9 2. Irs 2012 tax forms 1040 instructions 7 2. Irs 2012 tax forms 1040 instructions 6 2. Irs 2012 tax forms 1040 instructions 5 2. Irs 2012 tax forms 1040 instructions 4 105 3. Irs 2012 tax forms 1040 instructions 5 3. Irs 2012 tax forms 1040 instructions 4 3. Irs 2012 tax forms 1040 instructions 2 3. Irs 2012 tax forms 1040 instructions 0 2. Irs 2012 tax forms 1040 instructions 9 2. Irs 2012 tax forms 1040 instructions 7 2. Irs 2012 tax forms 1040 instructions 6 2. Irs 2012 tax forms 1040 instructions 5 2. Irs 2012 tax forms 1040 instructions 4 2. Irs 2012 tax forms 1040 instructions 3 106 3. Irs 2012 tax forms 1040 instructions 4 3. Irs 2012 tax forms 1040 instructions 2 3. Irs 2012 tax forms 1040 instructions 1 2. Irs 2012 tax forms 1040 instructions 9 2. Irs 2012 tax forms 1040 instructions 7 2. Irs 2012 tax forms 1040 instructions 6 2. Irs 2012 tax forms 1040 instructions 4 2. Irs 2012 tax forms 1040 instructions 3 2. Irs 2012 tax forms 1040 instructions 2 2. Irs 2012 tax forms 1040 instructions 1 107 3. Irs 2012 tax forms 1040 instructions 3 3. Irs 2012 tax forms 1040 instructions 1 3. Irs 2012 tax forms 1040 instructions 0 2. Irs 2012 tax forms 1040 instructions 8 2. Irs 2012 tax forms 1040 instructions 6 2. Irs 2012 tax forms 1040 instructions 5 2. Irs 2012 tax forms 1040 instructions 3 2. Irs 2012 tax forms 1040 instructions 2 2. Irs 2012 tax forms 1040 instructions 1 2. Irs 2012 tax forms 1040 instructions 0 108 3. Irs 2012 tax forms 1040 instructions 3 3. Irs 2012 tax forms 1040 instructions 1 2. Irs 2012 tax forms 1040 instructions 9 2. Irs 2012 tax forms 1040 instructions 7 2. Irs 2012 tax forms 1040 instructions 5 2. Irs 2012 tax forms 1040 instructions 4 2. Irs 2012 tax forms 1040 instructions 2 2. Irs 2012 tax forms 1040 instructions 1 1. Irs 2012 tax forms 1040 instructions 9 1. Irs 2012 tax forms 1040 instructions 8 109 3. Irs 2012 tax forms 1040 instructions 2 3. Irs 2012 tax forms 1040 instructions 0 2. Irs 2012 tax forms 1040 instructions 8 2. Irs 2012 tax forms 1040 instructions 6 2. Irs 2012 tax forms 1040 instructions 4 2. Irs 2012 tax forms 1040 instructions 3 2. Irs 2012 tax forms 1040 instructions 1 2. Irs 2012 tax forms 1040 instructions 0 1. Irs 2012 tax forms 1040 instructions 8 1. Irs 2012 tax forms 1040 instructions 7 110 3. Irs 2012 tax forms 1040 instructions 1 2. Irs 2012 tax forms 1040 instructions 9 2. Irs 2012 tax forms 1040 instructions 7 2. Irs 2012 tax forms 1040 instructions 5 2. Irs 2012 tax forms 1040 instructions 3 2. Irs 2012 tax forms 1040 instructions 2 2. Irs 2012 tax forms 1040 instructions 0 1. Irs 2012 tax forms 1040 instructions 9 1. Irs 2012 tax forms 1040 instructions 7 1. Irs 2012 tax forms 1040 instructions 6 111 3. Irs 2012 tax forms 1040 instructions 1 2. Irs 2012 tax forms 1040 instructions 9 2. Irs 2012 tax forms 1040 instructions 7 2. Irs 2012 tax forms 1040 instructions 5 2. Irs 2012 tax forms 1040 instructions 3 2. Irs 2012 tax forms 1040 instructions 1 1. Irs 2012 tax forms 1040 instructions 9 1. Irs 2012 tax forms 1040 instructions 8 1. Irs 2012 tax forms 1040 instructions 6 1. Irs 2012 tax forms 1040 instructions 5 112 3. Irs 2012 tax forms 1040 instructions 0 2. Irs 2012 tax forms 1040 instructions 8 2. Irs 2012 tax forms 1040 instructions 6 2. Irs 2012 tax forms 1040 instructions 4 2. Irs 2012 tax forms 1040 instructions 2 2. Irs 2012 tax forms 1040 instructions 0 1. Irs 2012 tax forms 1040 instructions 9 1. Irs 2012 tax forms 1040 instructions 7 1. Irs 2012 tax forms 1040 instructions 5 1. Irs 2012 tax forms 1040 instructions 4 113 3. Irs 2012 tax forms 1040 instructions 0 2. Irs 2012 tax forms 1040 instructions 8 2. Irs 2012 tax forms 1040 instructions 6 2. Irs 2012 tax forms 1040 instructions 4 2. Irs 2012 tax forms 1040 instructions 2 2. Irs 2012 tax forms 1040 instructions 0 1. Irs 2012 tax forms 1040 instructions 8 1. Irs 2012 tax forms 1040 instructions 6 1. Irs 2012 tax forms 1040 instructions 5 1. Irs 2012 tax forms 1040 instructions 3 114 3. Irs 2012 tax forms 1040 instructions 0 2. Irs 2012 tax forms 1040 instructions 7 2. Irs 2012 tax forms 1040 instructions 5 2. Irs 2012 tax forms 1040 instructions 3 2. Irs 2012 tax forms 1040 instructions 1 1. Irs 2012 tax forms 1040 instructions 9 1. Irs 2012 tax forms 1040 instructions 8 1. Irs 2012 tax forms 1040 instructions 6 1. Irs 2012 tax forms 1040 instructions 4 1. Irs 2012 tax forms 1040 instructions 3 115+ 2. Irs 2012 tax forms 1040 instructions 9 2. Irs 2012 tax forms 1040 instructions 7 2. Irs 2012 tax forms 1040 instructions 5 2. Irs 2012 tax forms 1040 instructions 3 2. Irs 2012 tax forms 1040 instructions 1 1. Irs 2012 tax forms 1040 instructions 9 1. Irs 2012 tax forms 1040 instructions 7 1. Irs 2012 tax forms 1040 instructions 5 1. Irs 2012 tax forms 1040 instructions 4 1. Irs 2012 tax forms 1040 instructions 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. Irs 2012 tax forms 1040 instructions 5 1. Irs 2012 tax forms 1040 instructions 4 1. Irs 2012 tax forms 1040 instructions 3 1. Irs 2012 tax forms 1040 instructions 2 1. Irs 2012 tax forms 1040 instructions 1 1. Irs 2012 tax forms 1040 instructions 1         111 1. Irs 2012 tax forms 1040 instructions 4 1. Irs 2012 tax forms 1040 instructions 2 1. Irs 2012 tax forms 1040 instructions 1 1. Irs 2012 tax forms 1040 instructions 1 1. Irs 2012 tax forms 1040 instructions 0 1. Irs 2012 tax forms 1040 instructions 0         112 1. Irs 2012 tax forms 1040 instructions 3 1. Irs 2012 tax forms 1040 instructions 1 1. Irs 2012 tax forms 1040 instructions 0 1. Irs 2012 tax forms 1040 instructions 0 1. Irs 2012 tax forms 1040 instructions 0 1. Irs 2012 tax forms 1040 instructions 0         113 1. Irs 2012 tax forms 1040 instructions 2 1. Irs 2012 tax forms 1040 instructions 1 1. Irs 2012 tax forms 1040 instructions 0 1. Irs 2012 tax forms 1040 instructions 0 1. Irs 2012 tax forms 1040 instructions 0 1. Irs 2012 tax forms 1040 instructions 0         114 1. Irs 2012 tax forms 1040 instructions 1 1. Irs 2012 tax forms 1040 instructions 0 1. Irs 2012 tax forms 1040 instructions 0 1. Irs 2012 tax forms 1040 instructions 0 1. Irs 2012 tax forms 1040 instructions 0 1. Irs 2012 tax forms 1040 instructions 0         115+ 1. Irs 2012 tax forms 1040 instructions 1 1. Irs 2012 tax forms 1040 instructions 0 1. Irs 2012 tax forms 1040 instructions 0 1. Irs 2012 tax forms 1040 instructions 0 1. Irs 2012 tax forms 1040 instructions 0 1. Irs 2012 tax forms 1040 instructions 0         Appendix C. Irs 2012 tax forms 1040 instructions 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. Irs 2012 tax forms 1040 instructions 4 93 9. Irs 2012 tax forms 1040 instructions 6 71 26. Irs 2012 tax forms 1040 instructions 5 94 9. Irs 2012 tax forms 1040 instructions 1 72 25. Irs 2012 tax forms 1040 instructions 6 95 8. Irs 2012 tax forms 1040 instructions 6 73 24. Irs 2012 tax forms 1040 instructions 7 96 8. Irs 2012 tax forms 1040 instructions 1 74 23. Irs 2012 tax forms 1040 instructions 8 97 7. Irs 2012 tax forms 1040 instructions 6 75 22. Irs 2012 tax forms 1040 instructions 9 98 7. Irs 2012 tax forms 1040 instructions 1 76 22. Irs 2012 tax forms 1040 instructions 0 99 6. Irs 2012 tax forms 1040 instructions 7 77 21. Irs 2012 tax forms 1040 instructions 2 100 6. Irs 2012 tax forms 1040 instructions 3 78 20. Irs 2012 tax forms 1040 instructions 3 101 5. Irs 2012 tax forms 1040 instructions 9 79 19. Irs 2012 tax forms 1040 instructions 5 102 5. Irs 2012 tax forms 1040 instructions 5 80 18. Irs 2012 tax forms 1040 instructions 7 103 5. Irs 2012 tax forms 1040 instructions 2 81 17. Irs 2012 tax forms 1040 instructions 9 104 4. Irs 2012 tax forms 1040 instructions 9 82 17. Irs 2012 tax forms 1040 instructions 1 105 4. Irs 2012 tax forms 1040 instructions 5 83 16. Irs 2012 tax forms 1040 instructions 3 106 4. Irs 2012 tax forms 1040 instructions 2 84 15. Irs 2012 tax forms 1040 instructions 5 107 3. Irs 2012 tax forms 1040 instructions 9 85 14. Irs 2012 tax forms 1040 instructions 8 108 3. Irs 2012 tax forms 1040 instructions 7 86 14. Irs 2012 tax forms 1040 instructions 1 109 3. Irs 2012 tax forms 1040 instructions 4 87 13. Irs 2012 tax forms 1040 instructions 4 110 3. Irs 2012 tax forms 1040 instructions 1 88 12. Irs 2012 tax forms 1040 instructions 7 111 2. Irs 2012 tax forms 1040 instructions 9 89 12. Irs 2012 tax forms 1040 instructions 0 112 2. Irs 2012 tax forms 1040 instructions 6 90 11. Irs 2012 tax forms 1040 instructions 4 113 2. Irs 2012 tax forms 1040 instructions 4 91 10. Irs 2012 tax forms 1040 instructions 8 114 2. Irs 2012 tax forms 1040 instructions 1 92 10. Irs 2012 tax forms 1040 instructions 2 115 and over 1. Irs 2012 tax forms 1040 instructions 9 Prev  Up  Next   Home   More Online Publications