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Irs Forms 1040ez Instructions

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Irs Forms 1040ez Instructions

Irs forms 1040ez instructions 10. Irs forms 1040ez instructions   Installment Sales Table of Contents Introduction Topics - This chapter discusses: Useful Items - You may want to see: Installment Sale of a Farm Installment MethodWhen to elect out. Irs forms 1040ez instructions Revoking the election. Irs forms 1040ez instructions More information. Irs forms 1040ez instructions Figuring Installment Sale Income Payments Received or Considered Received ExampleSection 1231 gains. Irs forms 1040ez instructions Summary. Irs forms 1040ez instructions Introduction An installment sale is a sale of property where you receive at least one payment after the tax year of the sale. Irs forms 1040ez instructions If you realize a gain on an installment sale, you may be able to report part of your gain when you receive each payment. Irs forms 1040ez instructions This method of reporting gain is called the installment method. Irs forms 1040ez instructions You cannot use the installment method to report a loss. Irs forms 1040ez instructions You can choose to report all of your gain in the year of sale. Irs forms 1040ez instructions Installment obligation. Irs forms 1040ez instructions   The buyer's obligation to make future payments to you can be in the form of a deed of trust, note, land contract, mortgage, or other evidence of the buyer's debt to you. Irs forms 1040ez instructions Topics - This chapter discusses: The general rules that apply to using the installment method Installment sale of a farm Useful Items - You may want to see: Publication 523 Selling Your Home 535 Business Expenses 537 Installment Sales 538 Accounting Periods and Methods 544 Sales and Other Dispositions of Assets Form (and Instructions) 4797 Sales of Business Property 6252 Installment Sale Income See chapter 16 for information about getting publications and forms. Irs forms 1040ez instructions Installment Sale of a Farm The installment sale of a farm for one overall price under a single contract is not the sale of a single asset. Irs forms 1040ez instructions It generally includes the sale of real property and personal property reportable on the installment method. Irs forms 1040ez instructions It may also include the sale of property for which you must maintain an inventory, which cannot be reported on the installment method. Irs forms 1040ez instructions See Inventory , later. Irs forms 1040ez instructions The selling price must be allocated to determine the amount received for each class of asset. Irs forms 1040ez instructions The tax treatment of the gain or loss on the sale of each class of assets is determined by its classification as a capital asset, as property used in the business, or as property held for sale and by the length of time the asset was held. Irs forms 1040ez instructions (See chapter 8 for a discussion of capital assets and chapter 9 for a discussion of property used in the business. Irs forms 1040ez instructions ) Separate computations must be made to figure the gain or loss for each class of asset sold. Irs forms 1040ez instructions See Sale of a Farm in chapter 8. Irs forms 1040ez instructions If you report the sale of property on the installment method, any depreciation recapture under section 1245 or 1250 of the Internal Revenue Code is generally taxable as ordinary income in the year of sale. Irs forms 1040ez instructions See Depreciation recapture , later. Irs forms 1040ez instructions This applies even if no payments are received in that year. Irs forms 1040ez instructions Installment Method An installment sale is a sale of property where you receive at least one payment after the tax year of the sale. Irs forms 1040ez instructions A farmer who is not required to maintain an inventory can use the installment method to report gain from the sale of property used or produced in farming. Irs forms 1040ez instructions See Inventory , later, for information on the sale of farm property where inventory items are included in the assets sold. Irs forms 1040ez instructions If a sale qualifies as an installment sale, the gain must be reported under the installment method unless you elect out of using the installment method. Irs forms 1040ez instructions Electing out of the installment method. Irs forms 1040ez instructions   If you elect not to use the installment method, you generally report the entire gain in the year of sale, even though you do not receive all the sale proceeds in that year. Irs forms 1040ez instructions   To make this election, do not report your sale on Form 6252. Irs forms 1040ez instructions Instead, report it on Schedule D (Form 1040), Form 4797, or both. Irs forms 1040ez instructions When to elect out. Irs forms 1040ez instructions   Make this election by the due date, including extensions, for filing your tax return for the year the sale takes place. Irs forms 1040ez instructions   However, if you timely file your tax return for the year the sale takes place without making the election, you still can make the election by filing an amended return within 6 months of the due date of the return (excluding extensions). Irs forms 1040ez instructions Write “Filed pursuant to section 301. Irs forms 1040ez instructions 9100-2” at the top of the amended return and file it where the original return was filed. Irs forms 1040ez instructions Revoking the election. Irs forms 1040ez instructions   Once made, the election can be revoked only with IRS approval. Irs forms 1040ez instructions A revocation is retroactive. Irs forms 1040ez instructions More information. Irs forms 1040ez instructions   See Electing Out of the Installment Method in Publication 537 for more information. Irs forms 1040ez instructions Inventory. Irs forms 1040ez instructions   The sale of farm inventory items cannot be reported on the installment method. Irs forms 1040ez instructions All gain or loss on their sale must be reported in the year of sale, even if you receive payment in later years. Irs forms 1040ez instructions   If inventory items are included in an installment sale, you may have an agreement stating which payments are for inventory and which are for the other assets being sold. Irs forms 1040ez instructions If you do not, each payment must be allocated between the inventory and the other assets sold. Irs forms 1040ez instructions Sale at a loss. Irs forms 1040ez instructions   If your sale results in a loss, you cannot use the installment method. Irs forms 1040ez instructions If the loss is on an installment sale of business assets, you can deduct it only in the tax year of sale. Irs forms 1040ez instructions Figuring Installment Sale Income Each payment on an installment sale usually consists of the following three parts. Irs forms 1040ez instructions Interest income. Irs forms 1040ez instructions Return of your adjusted basis in the property. Irs forms 1040ez instructions Gain on the sale. Irs forms 1040ez instructions In each year you receive a payment, you must include in income both the interest part and the part that is your gain on the sale. Irs forms 1040ez instructions You do not include in income the part that is the return of your basis in the property. Irs forms 1040ez instructions Basis is the amount of your investment in the property for installment sale purposes. Irs forms 1040ez instructions Interest income. Irs forms 1040ez instructions   You must report interest as ordinary income. Irs forms 1040ez instructions Interest is generally not included in a down payment. Irs forms 1040ez instructions However, you may have to treat part of each later payment as interest, even if it is not called interest in your agreement with the buyer. Irs forms 1040ez instructions Interest provided in the agreement is called stated interest. Irs forms 1040ez instructions If the agreement does not provide for enough stated interest, there may be unstated interest or original issue discount. Irs forms 1040ez instructions See Unstated interest , later. Irs forms 1040ez instructions    You must continue to report the interest income on payments you receive in subsequent years as interest income. Irs forms 1040ez instructions Adjusted basis and installment sale income (gain on sale). Irs forms 1040ez instructions   After you have determined how much of each payment to treat as interest, you treat the rest of each payment as if it were made up of two parts. Irs forms 1040ez instructions A tax-free return of your adjusted basis in the property, and Your gain (referred to as “installment sale income” on Form 6252). Irs forms 1040ez instructions Figuring adjusted basis for installment sale purposes. Irs forms 1040ez instructions   You can use Worksheet 10-1 to figure your adjusted basis in the property for installment sale purposes. Irs forms 1040ez instructions When you have completed the worksheet, you will also have determined the gross profit percentage necessary to figure your installment sale income (gain) for this year. Irs forms 1040ez instructions    Worksheet 10-1. Irs forms 1040ez instructions Figuring Adjusted Basis and Gross Profit Percentage 1. Irs forms 1040ez instructions Enter the selling price for the property   2. Irs forms 1040ez instructions Enter your adjusted basis for the property     3. Irs forms 1040ez instructions Enter your selling expenses     4. Irs forms 1040ez instructions Enter any depreciation recapture     5. Irs forms 1040ez instructions Add lines 2, 3, and 4. Irs forms 1040ez instructions  This is your adjusted basis  for installment sale purposes   6. Irs forms 1040ez instructions Subtract line 5 from line 1. Irs forms 1040ez instructions If zero or less, enter -0-. Irs forms 1040ez instructions  This is your gross profit     If the amount entered on line 6 is zero, Stop here. Irs forms 1040ez instructions You cannot use the installment method. Irs forms 1040ez instructions   7. Irs forms 1040ez instructions Enter the contract price for the property   8. Irs forms 1040ez instructions Divide line 6 by line 7. Irs forms 1040ez instructions This is your gross profit percentage   Selling price. Irs forms 1040ez instructions   The selling price is the total cost of the property to the buyer and includes the following. Irs forms 1040ez instructions Any money you are to receive. Irs forms 1040ez instructions The fair market value (FMV) of any property you are to receive (FMV is discussed at Property used as a payment under Payments Received or Considered Received ). Irs forms 1040ez instructions Any existing mortgage or other debt the buyer pays, assumes, or takes (a note, mortgage, or any other liability, such as a lien, accrued interest, or taxes you owe on the property). Irs forms 1040ez instructions Any of your selling expenses the buyer pays. Irs forms 1040ez instructions Do not include stated interest, unstated interest, any amount recomputed or recharacterized as interest, or original issue discount. Irs forms 1040ez instructions Adjusted basis for installment sale purposes. Irs forms 1040ez instructions   Your adjusted basis is the total of the following three items. Irs forms 1040ez instructions Adjusted basis. Irs forms 1040ez instructions Selling expenses. Irs forms 1040ez instructions Depreciation recapture. Irs forms 1040ez instructions Adjusted basis. Irs forms 1040ez instructions   Basis is your investment in the property for installment sale purposes. Irs forms 1040ez instructions The way you figure basis depends on how you acquire the property. Irs forms 1040ez instructions The basis of property you buy is generally its cost. Irs forms 1040ez instructions The basis of property you inherit, receive as a gift, build yourself, or receive in a tax-free exchange is figured differently. Irs forms 1040ez instructions   While you own property, various events may change your original basis. Irs forms 1040ez instructions Some events, such as adding rooms or making permanent improvements, increase basis. Irs forms 1040ez instructions Others, such as deductible casualty losses or depreciation previously allowed or allowable, decrease basis. Irs forms 1040ez instructions The result is adjusted basis. Irs forms 1040ez instructions See chapter 6 and Publication 551, Basis of Assets, for more information. Irs forms 1040ez instructions Selling expenses. Irs forms 1040ez instructions   Selling expenses relate to the sale of the property. Irs forms 1040ez instructions They include commissions, attorney fees, and any other expenses paid on the sale. Irs forms 1040ez instructions Selling expenses are added to the basis of the sold property. Irs forms 1040ez instructions Depreciation recapture. Irs forms 1040ez instructions   If the property you sold was depreciable property, you may need to recapture part of the gain on the sale as ordinary income. Irs forms 1040ez instructions See Depreciation Recapture in chapter 9 and Depreciation Recapture Income in Publication 537. Irs forms 1040ez instructions Gross profit. Irs forms 1040ez instructions   Gross profit is the total gain you report on the installment method. Irs forms 1040ez instructions   To figure your gross profit, subtract your adjusted basis for installment sale purposes from the selling price. Irs forms 1040ez instructions If the property you sold was your home, subtract from the gross profit any gain you can exclude. Irs forms 1040ez instructions Contract price. Irs forms 1040ez instructions   Contract price equals: The selling price, minus The mortgages, debts, and other liabilities assumed or taken by the buyer, plus The amount by which the mortgages, debts, and other liabilities assumed or taken by the buyer exceed your adjusted basis for installment sale purposes. Irs forms 1040ez instructions Gross profit percentage. Irs forms 1040ez instructions   A certain percentage of each payment (after subtracting interest) is reported as installment sale income. Irs forms 1040ez instructions This percentage is called the gross profit percentage and is figured by dividing your gross profit from the sale by the contract price. Irs forms 1040ez instructions   The gross profit percentage generally remains the same for each payment you receive. Irs forms 1040ez instructions However, see the example under Selling price reduced , later, for a situation where the gross profit percentage changes. Irs forms 1040ez instructions Amount to report as installment sale income. Irs forms 1040ez instructions   Multiply the payments you receive each year (less interest) by the gross profit percentage. Irs forms 1040ez instructions The result is your installment sales income for the tax year. Irs forms 1040ez instructions In certain circumstances, you may be treated as having received a payment, even though you received nothing directly. Irs forms 1040ez instructions A receipt of property or the assumption of a mortgage on the property sold may be treated as a payment. Irs forms 1040ez instructions For a detailed discussion, see Payments Received or Considered Received , later. Irs forms 1040ez instructions Selling price reduced. Irs forms 1040ez instructions   If the selling price is reduced at a later date, the gross profit on the sale also will change. Irs forms 1040ez instructions You then must refigure the gross profit percentage for the remaining payments. Irs forms 1040ez instructions Refigure your gross profit using Worksheet 10-2. Irs forms 1040ez instructions New Gross Profit Percentage — Selling Price Reduced. Irs forms 1040ez instructions You will spread any remaining gain over future installments. Irs forms 1040ez instructions    Worksheet 10-2. Irs forms 1040ez instructions New Gross Profit Percentage — Selling Price Reduced 1. Irs forms 1040ez instructions Enter the reduced selling  price for the property   2. Irs forms 1040ez instructions Enter your adjusted  basis for the  property     3. Irs forms 1040ez instructions Enter your selling  expenses     4. Irs forms 1040ez instructions Enter any depreciation  recapture     5. Irs forms 1040ez instructions Add lines 2, 3, and 4. Irs forms 1040ez instructions   6. Irs forms 1040ez instructions Subtract line 5 from line 1. Irs forms 1040ez instructions  This is your adjusted  gross profit   7. Irs forms 1040ez instructions Enter any installment sale  income reported in  prior year(s)   8. Irs forms 1040ez instructions Subtract line 7 from line 6   9. Irs forms 1040ez instructions Future installments     10. Irs forms 1040ez instructions Divide line 8 by line 9. Irs forms 1040ez instructions  This is your new  gross profit percentage*. Irs forms 1040ez instructions   * Apply this percentage to all future payments to determine how much of each of those payments is installment sale income. Irs forms 1040ez instructions Example. Irs forms 1040ez instructions In 2011, you sold land with a basis of $40,000 for $100,000. Irs forms 1040ez instructions Your gross profit was $60,000. Irs forms 1040ez instructions You received a $20,000 down payment and the buyer's note for $80,000. Irs forms 1040ez instructions The note provides for monthly payments of $1,953 each, figured at 8% interest, amortized over four years, beginning in January 2012. Irs forms 1040ez instructions Your gross profit percentage was 60%. Irs forms 1040ez instructions You received the down payment of $20,000 in 2011 and total payments of $23,436 in 2012, of which $17,675 was principal and $5,761 was interest according to the amortization schedule. Irs forms 1040ez instructions You reported a gain of $12,000 on the down payment received in 2011 and $10,605 ($17,675 X 60% (. Irs forms 1040ez instructions 60)) in 2012. Irs forms 1040ez instructions In January 2013, you and the buyer agreed to reduce the purchase price to $85,000 and payments during 2013, 2014, and 2015 are reduced to $1,483 a month amortized over the remaining three years. Irs forms 1040ez instructions The new gross profit percentage, 47. Irs forms 1040ez instructions 32%, is figured in Example — Worksheet 10-2. Irs forms 1040ez instructions Example — Worksheet 10-2. Irs forms 1040ez instructions New Gross Profit Percentage — Selling Price Reduced 1. Irs forms 1040ez instructions Enter the reduced selling  price for the property 85,000 2. Irs forms 1040ez instructions Enter your adjusted  basis for the  property 40,000   3. Irs forms 1040ez instructions Enter your selling  expenses -0-   4. Irs forms 1040ez instructions Enter any depreciation  recapture -0-   5. Irs forms 1040ez instructions Add lines 2, 3, and 4. Irs forms 1040ez instructions 40,000 6. Irs forms 1040ez instructions Subtract line 5 from line 1. Irs forms 1040ez instructions  This is your adjusted  gross profit 45,000 7. Irs forms 1040ez instructions Enter any installment sale  income reported in  prior year(s) 22,605 8. Irs forms 1040ez instructions Subtract line 7 from line 6 22,395 9. Irs forms 1040ez instructions Future installments   47,325 10. Irs forms 1040ez instructions Divide line 8 by line 9. Irs forms 1040ez instructions  This is your new  gross profit percentage*. Irs forms 1040ez instructions 47. Irs forms 1040ez instructions 32% * Apply this percentage to all future payments to determine how much of each of those payments is installment sale income. Irs forms 1040ez instructions You will report installment sale income of $6,878 (47. Irs forms 1040ez instructions 32% of $14,535) in 2013, $7,449 (47. Irs forms 1040ez instructions 32% of $15,742) in 2014, and $8,067 (47. Irs forms 1040ez instructions 32% of $17,048) in 2015. Irs forms 1040ez instructions Form 6252. Irs forms 1040ez instructions   Use Form 6252 to report an installment sale in the year it takes place and to report payments received, or considered received because of related party resales, in later years. Irs forms 1040ez instructions Attach it to your tax return for each year. Irs forms 1040ez instructions Disposition of Installment Obligation If you are using the installment method and you dispose of the installment obligation, generally you will have a gain or loss to report. Irs forms 1040ez instructions It is considered gain or loss on the sale of the property for which you received the installment obligation. Irs forms 1040ez instructions Cancellation. Irs forms 1040ez instructions   If an installment obligation is canceled or otherwise becomes unenforceable, it is treated as a disposition other than a sale or exchange. Irs forms 1040ez instructions Your gain or loss is the difference between your basis in the obligation and its fair market value (FMV) at the time you cancel it. Irs forms 1040ez instructions If the parties are related, the FMV of the obligation is considered to be no less than its full face value. Irs forms 1040ez instructions Transfer due to death. Irs forms 1040ez instructions   The transfer of an installment obligation (other than to a buyer) as a result of the death of the seller is not a disposition. Irs forms 1040ez instructions Any unreported gain from the installment obligation is not treated as gross income to the decedent. Irs forms 1040ez instructions No income is reported on the decedent's return due to the transfer. Irs forms 1040ez instructions Whoever receives the installment obligation as a result of the seller's death is taxed on the installment payments the same as the seller would have been had the seller lived to receive the payments. Irs forms 1040ez instructions   However, if the installment obligation is canceled, becomes unenforceable, or is transferred to the buyer because of the death of the holder of the obligation, it is a disposition. Irs forms 1040ez instructions The estate must figure its gain or loss on the disposition. Irs forms 1040ez instructions If the holder and the buyer were related, the FMV of the installment obligation is considered to be no less than its full face value. Irs forms 1040ez instructions More information. Irs forms 1040ez instructions   For more information on the disposition of an installment obligation, see Publication 537. Irs forms 1040ez instructions Sale of depreciable property. Irs forms 1040ez instructions   You generally cannot report gain from the sale of depreciable property to a related person on the installment method. Irs forms 1040ez instructions See Sale to a Related Person in Publication 537. Irs forms 1040ez instructions   You cannot use the installment method to report any depreciation recapture income up to the gain on the sale. Irs forms 1040ez instructions However, report any gain greater than the recapture income on the installment method. Irs forms 1040ez instructions   The recapture income reported in the year of sale is included in your installment sale basis to determine your gross profit on the installment sale. Irs forms 1040ez instructions   Figure your depreciation recapture income (including the section 179 deduction and the section 179A deduction recapture) in Part III of Form 4797. Irs forms 1040ez instructions Report the depreciation recapture income in Part II of Form 4797 as ordinary income in the year of sale. Irs forms 1040ez instructions    If you sell depreciable business property, prepare Form 4797 first in order to figure the amount to enter on line 12 of Part I, Form 6252. Irs forms 1040ez instructions See the Form 6252 instructions for details. Irs forms 1040ez instructions   For more information on the section 179 deduction, see Section 179 Expense Deduction in chapter 7. Irs forms 1040ez instructions For more information on depreciation recapture, see Depreciation Recapture in  chapter 9. Irs forms 1040ez instructions Payments Received or Considered Received You must figure your gain each year on the payments you receive, or are treated as receiving, from an installment sale. Irs forms 1040ez instructions In certain situations, you are considered to have received a payment, even though the buyer does not pay you directly. Irs forms 1040ez instructions These situations occur when the buyer assumes or pays any of your debts, such as a loan, or pays any of your expenses, such as a sales commission. Irs forms 1040ez instructions However, as discussed later, the buyer's assumption of your debt is treated as a recovery of basis, rather than as a payment, in many cases. Irs forms 1040ez instructions Buyer pays seller's expenses. Irs forms 1040ez instructions   If the buyer pays any of your expenses related to the sale of your property, it is considered a payment to you in the year of sale. Irs forms 1040ez instructions Include these expenses in the selling and contract prices when figuring the gross profit percentage. Irs forms 1040ez instructions Buyer assumes mortgage. Irs forms 1040ez instructions   If the buyer assumes or pays off your mortgage, or otherwise takes the property subject to the mortgage, the following rules apply. Irs forms 1040ez instructions Mortgage less than basis. Irs forms 1040ez instructions   If the buyer assumes a mortgage that is not more than your installment sale basis in the property, it is not considered a payment to you. Irs forms 1040ez instructions It is considered a recovery of your basis. Irs forms 1040ez instructions The contract price is the selling price minus the mortgage. Irs forms 1040ez instructions Example. Irs forms 1040ez instructions You sell property with an adjusted basis of $19,000. Irs forms 1040ez instructions You have selling expenses of $1,000. Irs forms 1040ez instructions The buyer assumes your existing mortgage of $15,000 and agrees to pay you $10,000 (a cash down payment of $2,000 and $2,000 (plus 8% interest) in each of the next 4 years). Irs forms 1040ez instructions The selling price is $25,000 ($15,000 + $10,000). Irs forms 1040ez instructions Your gross profit is $5,000 ($25,000 − $20,000 installment sale basis). Irs forms 1040ez instructions The contract price is $10,000 ($25,000 − $15,000 mortgage). Irs forms 1040ez instructions Your gross profit percentage is 50% ($5,000 ÷ $10,000). Irs forms 1040ez instructions You report half of each $2,000 payment received as gain from the sale. Irs forms 1040ez instructions You also report all interest you receive as ordinary income. Irs forms 1040ez instructions Mortgage more than basis. Irs forms 1040ez instructions   If the buyer assumes a mortgage that is more than your installment sale basis in the property, you recover your entire basis. Irs forms 1040ez instructions The part of the mortgage greater than your basis is treated as a payment received in the year of sale. Irs forms 1040ez instructions   To figure the contract price, subtract the mortgage from the selling price. Irs forms 1040ez instructions This is the total amount (other than interest) you will receive directly from the buyer. Irs forms 1040ez instructions Add to this amount the payment you are considered to have received (the difference between the mortgage and your installment sale basis). Irs forms 1040ez instructions The contract price is then the same as your gross profit from the sale. Irs forms 1040ez instructions    If the mortgage the buyer assumes is equal to or more than your installment sale basis, the gross profit percentage always will be 100%. Irs forms 1040ez instructions Example. Irs forms 1040ez instructions The selling price for your property is $9,000. Irs forms 1040ez instructions The buyer will pay you $1,000 annually (plus 8% interest) over the next 3 years and assume an existing mortgage of $6,000. Irs forms 1040ez instructions Your adjusted basis in the property is $4,400. Irs forms 1040ez instructions You have selling expenses of $600, for a total installment sale basis of $5,000. Irs forms 1040ez instructions The part of the mortgage that is more than your installment sale basis is $1,000 ($6,000 − $5,000). Irs forms 1040ez instructions This amount is included in the contract price and treated as a payment received in the year of sale. Irs forms 1040ez instructions The contract price is $4,000: Selling price $9,000 Minus: Mortgage (6,000) Amount actually received $3,000 Add difference:   Mortgage $6,000   Minus: Installment sale basis 5,000 1,000 Contract price $4,000   Your gross profit on the sale is also $4,000: Selling price $9,000 Minus: Installment sale basis (5,000) Gross profit $4,000   Your gross profit percentage is 100%. Irs forms 1040ez instructions Report 100% of each payment (less interest) as gain from the sale. Irs forms 1040ez instructions Treat the $1,000 difference between the mortgage and your installment sale basis as a payment and report 100% of it as gain in the year of sale. Irs forms 1040ez instructions Buyer assumes other debts. Irs forms 1040ez instructions   If the buyer assumes any other debts, such as a loan or back taxes, it may be considered a payment to you in the year of sale. Irs forms 1040ez instructions   If the buyer assumes the debt instead of paying it off, only part of it may have to be treated as a payment. Irs forms 1040ez instructions Compare the debt to your installment sale basis in the property being sold. Irs forms 1040ez instructions If the debt is less than your installment sale basis, none of it is treated as a payment. Irs forms 1040ez instructions If it is more, only the difference is treated as a payment. Irs forms 1040ez instructions If the buyer assumes more than one debt, any part of the total that is more than your installment sale basis is considered a payment. Irs forms 1040ez instructions These rules are the same as the rules discussed earlier under Buyer assumes mortgage . Irs forms 1040ez instructions However, they apply only to the following types of debt the buyer assumes. Irs forms 1040ez instructions Those acquired from ownership of the property you are selling, such as a mortgage, lien, overdue interest, or back taxes. Irs forms 1040ez instructions Those acquired in the ordinary course of your business, such as a balance due for inventory you purchased. Irs forms 1040ez instructions   If the buyer assumes any other type of debt, such as a personal loan or your legal fees relating to the sale, it is treated as if the buyer had paid off the debt at the time of the sale. Irs forms 1040ez instructions The value of the assumed debt is then considered a payment to you in the year of sale. Irs forms 1040ez instructions Property used as a payment. Irs forms 1040ez instructions   If you receive property rather than money from the buyer, it is still considered a payment in the year received. Irs forms 1040ez instructions However, see Trading property for like-kind property , later. Irs forms 1040ez instructions Generally, the amount of the payment is the property's FMV on the date you receive it. Irs forms 1040ez instructions Exception. Irs forms 1040ez instructions   If the property the buyer gives you is payable on demand or readily tradable (see examples later), the amount you should consider as payment in the year received is: The FMV of the property on the date you receive it if you use the cash method of accounting, The face amount of the obligation on the date you receive it if you use an accrual method of accounting, or The stated redemption price at maturity less any original issue discount (OID) or, if there is no OID, the stated redemption price at maturity appropriately discounted to reflect total unstated interest. Irs forms 1040ez instructions See Unstated interest , later. Irs forms 1040ez instructions Examples. Irs forms 1040ez instructions If you receive a note from the buyer as payment, and the note stipulates that you can demand payment from the buyer at any time, the note is payable on demand. Irs forms 1040ez instructions If you receive marketable securities from the buyer as payment, and you can sell the securities on an established securities market (such as the New York Stock Exchange) at any time, the securities are readily tradable. Irs forms 1040ez instructions In these examples, use the above rules to determine the amount you should consider as payment in the year received. Irs forms 1040ez instructions Debt not payable on demand. Irs forms 1040ez instructions   Any evidence of debt you receive from the buyer that is not payable on demand is not considered a payment. Irs forms 1040ez instructions This is true even if the debt is guaranteed by a third party, including a government agency. Irs forms 1040ez instructions Fair market value (FMV). Irs forms 1040ez instructions   This is the price at which property would change hands between a willing buyer and a willing seller, neither being under any compulsion to buy or sell and both having a reasonable knowledge of all the necessary facts. Irs forms 1040ez instructions Third-party note. Irs forms 1040ez instructions   If the property the buyer gives you is a third-party note (or other obligation of a third party), you are considered to have received a payment equal to the note's FMV. Irs forms 1040ez instructions Because the FMV of the note is itself a payment on your installment sale, any payments you later receive from the third party are not considered payments on the sale. Irs forms 1040ez instructions The excess of the note's face value over its FMV is interest. Irs forms 1040ez instructions Exclude this interest in determining the selling price of the property. Irs forms 1040ez instructions However, see Exception under Property used as a payment , earlier. Irs forms 1040ez instructions Example. Irs forms 1040ez instructions You sold real estate in an installment sale. Irs forms 1040ez instructions As part of the down payment, the buyer assigned to you a $50,000, 8% third-party note. Irs forms 1040ez instructions The FMV of the third-party note at the time of the sale was $30,000. Irs forms 1040ez instructions This amount, not $50,000, is a payment to you in the year of sale. Irs forms 1040ez instructions The third-party note had an FMV equal to 60% of its face value ($30,000 ÷ $50,000), so 60% of each principal payment you receive on this note is a nontaxable return of capital. Irs forms 1040ez instructions The remaining 40% is interest taxed as ordinary income. Irs forms 1040ez instructions Bond. Irs forms 1040ez instructions   A bond or other evidence of debt you receive from the buyer that is payable on demand or readily tradable in an established securities market is treated as a payment in the year you receive it. Irs forms 1040ez instructions For more information on the amount you should treat as a payment, see Exception under Property used as a payment , earlier. Irs forms 1040ez instructions   If you receive a government or corporate bond for a sale before October 22, 2004, and the bond has interest coupons attached or can be readily traded in an established securities market, you are considered to have received payment equal to the bond's FMV. Irs forms 1040ez instructions However, see Exception under Property used as a payment , earlier. Irs forms 1040ez instructions Buyer's note. Irs forms 1040ez instructions   The buyer's note (unless payable on demand) is not considered payment on the sale. Irs forms 1040ez instructions However, its full face value is included when figuring the selling price and the contract price. Irs forms 1040ez instructions Payments you receive on the note are used to figure your gain in the year received. Irs forms 1040ez instructions Sale to a related person. Irs forms 1040ez instructions   If you sell depreciable property to a related person and the sale is an installment sale, you may not be able to report the sale using the installment method. Irs forms 1040ez instructions For information on these rules, see the Instructions for Form 6252 and Sale to a Related Person in Publication 537. Irs forms 1040ez instructions Trading property for like-kind property. Irs forms 1040ez instructions   If you trade business or investment property solely for the same kind of property to be held as business or investment property, you can postpone reporting the gain. Irs forms 1040ez instructions See Like-Kind Exchanges in chapter 8 for a discussion of like-kind property. Irs forms 1040ez instructions   If, in addition to like-kind property, you receive an installment obligation in the exchange, the following rules apply to determine installment sale income each year. Irs forms 1040ez instructions The contract price is reduced by the FMV of the like-kind property received in the trade. Irs forms 1040ez instructions The gross profit is reduced by any gain on the trade that can be postponed. Irs forms 1040ez instructions Like-kind property received in the trade is not considered payment on the installment obligation. Irs forms 1040ez instructions Unstated interest. Irs forms 1040ez instructions   An installment sale contract may provide that each deferred payment on the sale will include interest or that there will be an interest payment in addition to the principal payment. Irs forms 1040ez instructions Interest provided in the contract is called stated interest. Irs forms 1040ez instructions   If an installment sale contract does not provide for adequate stated interest, part of the stated principal amount of the contract may be recharacterized as interest. Irs forms 1040ez instructions If Internal Revenue Code section 483 applies to the contract, this interest is called unstated interest. Irs forms 1040ez instructions   If Internal Revenue Code section 1274 applies to the contract, this interest is called original issue discount (OID). Irs forms 1040ez instructions   Generally, if a buyer gives a debt in consideration for personal use property, the unstated interest rules do not apply. Irs forms 1040ez instructions Therefore, the buyer cannot deduct the unstated interest. Irs forms 1040ez instructions The seller must report the unstated interest as income. Irs forms 1040ez instructions Personal-use property is any property in which substantially all of its use by the buyer is not in connection with a trade or business or an investment activity. Irs forms 1040ez instructions   If the debt is subject to the Internal Revenue Code section 483 rules and is also subject to the below-market loan rules, such as a gift loan, compensation-related loan or corporation-shareholder loan, then both parties are subject to the below-market loan rules rather than the unstated interest rules. Irs forms 1040ez instructions   Unstated interest reduces the stated selling price of the property and the buyer's basis in the property. Irs forms 1040ez instructions It increases the seller's interest income and the buyer's interest expense. Irs forms 1040ez instructions   In general, an installment sale contract provides for adequate stated interest if the stated interest rate (based on an appropriate compounding period) is at least equal to the applicable federal rate (AFR). Irs forms 1040ez instructions    The AFRs are published monthly in the Internal Revenue Bulletin (IRB). Irs forms 1040ez instructions You can get this information by contacting an IRS office. Irs forms 1040ez instructions IRBs are also available at IRS. Irs forms 1040ez instructions gov. Irs forms 1040ez instructions More information. Irs forms 1040ez instructions   For more information, see Unstated Interest and Original Issue Discount (OID) in Publication 537. Irs forms 1040ez instructions Example. Irs forms 1040ez instructions You sell property at a contract price of $6,000 and your gross profit is $1,500. Irs forms 1040ez instructions Your gross profit percentage is 25% ($1,500 ÷ $6,000). Irs forms 1040ez instructions After subtracting interest, you report 25% of each payment, including the down payment, as installment sale income from the sale for the tax year you receive the payment. Irs forms 1040ez instructions The remainder (balance) of each payment is the tax-free return of your adjusted basis. Irs forms 1040ez instructions Example On January 3, 2013, you sold your farm, including the home, farm land and buildings. Irs forms 1040ez instructions You received $50,000 down and the buyer's note for $200,000. Irs forms 1040ez instructions In addition, the buyer assumed an outstanding $50,000 mortgage on the farm land. Irs forms 1040ez instructions The total selling price was $300,000. Irs forms 1040ez instructions The note payments of $25,000 each, plus adequate interest, are due every July 1 and January 1, beginning in July 2013. Irs forms 1040ez instructions Your selling expenses were $15,000. Irs forms 1040ez instructions Adjusted basis and depreciation. Irs forms 1040ez instructions   The adjusted basis and depreciation claimed on each asset sold are as follows:   Depreciation Adjusted Asset Claimed Basis Home* -0- $33,743 Farm land -0- 73,610 Buildings $31,500 35,130 * Owned and used as main home for at least 2 of the 5 years prior to the sale Gain on each asset. Irs forms 1040ez instructions   The following schedule shows the assets included in the sale, each asset's selling price based on its respective value, the selling expense allocated to each asset, the adjusted basis of each asset, and the gain on each asset. Irs forms 1040ez instructions The selling expense for each asset is 5% of the selling price ($15,000 selling expense ÷ $300,000 selling price). Irs forms 1040ez instructions   Selling Selling Adjusted     Price Expense Basis Gain Home* $60,000 $3,000 $33,743 $23,257 Farm land  165,000  8,250  73,610  83,140 Buildings 75,000 3,750 35,130 36,120   $300,000 $15,000 $142,483 $142,517 * Owned and used as main home for at least 2 of the 5 years prior to the sale Depreciation recapture. Irs forms 1040ez instructions   The buildings are section 1250 property. Irs forms 1040ez instructions There is no depreciation recapture income for them because they were depreciated using the straight line method. Irs forms 1040ez instructions See chapter 9 for more information on depreciation recapture. Irs forms 1040ez instructions   Special rules may apply when you sell section 1250 assets depreciated under the straight line method. Irs forms 1040ez instructions See the Unrecaptured Section 1250 Gain Worksheet in the Instructions for Schedule D (Form 1040). Irs forms 1040ez instructions See chapter 3 of Publication 544, Sales and Other Dispositions of Assets, for more information on section 1250 assets. Irs forms 1040ez instructions Installment sale basis and gross profit. Irs forms 1040ez instructions   The following table shows each asset reported on the installment method, its selling price, installment sale basis, and gross profit. Irs forms 1040ez instructions     Installment     Selling Sale Gross   Price Basis Profit Farm land $165,000 $73,610 $83,140 Buildings 75,000 35,130 36,120   $240,000 $108,740 $119,260 Section 1231 gains. Irs forms 1040ez instructions   The gain on the farm land and buildings is reported as section 1231 gains. Irs forms 1040ez instructions See Section 1231 Gains and Losses in chapter 9. Irs forms 1040ez instructions Contract price and gross profit percentage. Irs forms 1040ez instructions   The contract price is $250,000 for the part of the sale reported on the installment method. Irs forms 1040ez instructions This is the selling price ($300,000) minus the mortgage assumed ($50,000). Irs forms 1040ez instructions   Gross profit percentage for the sale is 47. Irs forms 1040ez instructions 70% ($119,260 gross profit ÷ $250,000 contract price). Irs forms 1040ez instructions The gross profit percentage for each asset is figured as follows:   Percent Farm land ($83,140 ÷ $250,000) 33. Irs forms 1040ez instructions 256 Buildings ($36,120 ÷ $250,000) 14. Irs forms 1040ez instructions 448 Total 47. Irs forms 1040ez instructions 70 Figuring the gain to report on the installment method. Irs forms 1040ez instructions   One hundred percent (100%) of each payment is reported on the installment method. Irs forms 1040ez instructions The total amount received on the sale in 2013 is $75,000 ($50,000 down payment + $25,000 payment on July 1). Irs forms 1040ez instructions The installment sale part of the total payments received in 2013 is also $75,000. Irs forms 1040ez instructions Figure the gain to report for each asset by multiplying its gross profit percentage times $75,000. Irs forms 1040ez instructions   Income Farm land—33. Irs forms 1040ez instructions 256% × $75,000 $24,942 Buildings—14. Irs forms 1040ez instructions 448% × $75,000 10,836 Total installment income for 2013 $35,778 Reporting the sale. Irs forms 1040ez instructions   Report the installment sale on Form 6252. Irs forms 1040ez instructions Then report the amounts from Form 6252 on Form 4797 and Schedule D (Form 1040). Irs forms 1040ez instructions Attach a separate page to Form 6252 that shows the computations in the example. Irs forms 1040ez instructions If you sell depreciable business property, prepare Form 4797 first in order to figure the amount to enter on line 12 of Part I, Form 6252. Irs forms 1040ez instructions Section 1231 gains. Irs forms 1040ez instructions   The gains on the farm land and buildings are section 1231 gains. Irs forms 1040ez instructions They may be reported as either capital or ordinary gain depending on the net balance when combined with other section 1231 losses. Irs forms 1040ez instructions A net 1231 gain is capital gain and a net 1231 loss is an ordinary loss. Irs forms 1040ez instructions Installment income for years after 2013. Irs forms 1040ez instructions   You figure installment income for the years after 2013 by applying the same gross profit percentages to the payments you receive each year. Irs forms 1040ez instructions If you receive $50,000 during the year, the entire $50,000 is considered received on the installment sale (100% × $50,000). Irs forms 1040ez instructions You realize income as follows:   Income Farm land—33. Irs forms 1040ez instructions 256% × $50,000 $16,628 Buildings—14. Irs forms 1040ez instructions 448% × $50,000 7,224 Total installment income $23,852   In this example, no gain ever is recognized from the sale of your home. Irs forms 1040ez instructions You will combine your section 1231 gains from this sale with section 1231 gains and losses from other sales in each of the later years to determine whether to report them as ordinary or capital gains. Irs forms 1040ez instructions The interest received with each payment will be included in full as ordinary income. Irs forms 1040ez instructions Summary. Irs forms 1040ez instructions   The installment income (rounded to the nearest dollar) from the sale of the farm is reported as follows: Selling price $190,000 Minus: Installment basis (108,740) Gross profit $81,260     Gain reported in 2012 (year of sale) $35,778 Gain reported in 2013:   $50,000 × 47. Irs forms 1040ez instructions 70% 23,850 Gain reported in 2014:   $50,000 × 47. Irs forms 1040ez instructions 70% 23,850 Gain reported in 2015:   $50,000 × 47. Irs forms 1040ez instructions 70% 23,850 Gain reported in 2016:   $25,000 × 47. Irs forms 1040ez instructions 70% 11,925 Total gain reported $119,253 Prev  Up  Next   Home   More Online Publications
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The Irs Forms 1040ez Instructions

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