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Irs Tax Return Forms 2012

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Irs Tax Return Forms 2012

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

 

 

English

Declarar ingresos y gastos de granjas y fincas
Para educar a contribuyentes acerca de sus obligaciones de presentación, este informe destaca fuentes de ingresos y gastos deducibles de granjeros.

¿Contratista independiente (trabajador por cuenta propia) o empleado?
Es crítico que usted, el empleador, determine correctamente si los individuos que le proporcionan servicios son empleados o contratistas independientes.

Impuesto sobre el uso de las carreteras y combustible - Consejos tributarios relacionados con la agricultura
Usted podría reunir los requisitos para reclamar un crédito o un reembolso de impuestos indirectos (excise tax) sobre combustible utilizado en una granja con propósitos agrícolas.
 

Tema Tributario 416, Ingreso Agropecuario y de Pesca
Ingresos y gastos de actividades agropecuarias se informan en el Anexo F del Formulario 1040.

Información y Recursos para Pequeñas Empresas
Información y recursos para dueños de pequeños negocios. Infórmese sobre sus obligaciones tributarias.

Trabajadores Agrícolas Extranjeros 

Los trabajadores agrícolas extranjeros, admitidos temporalmente en los Estados Unidos con un visado H-2A, están exentos de los impuestos estadounidenses de Seguro Social y Medicare, sobre la paga que reciban por servicios realizados en conexión con el visado H-2A. Es así, si son extranjeros residentes o extranjeros no residentes. 

 

Recursos adicionales en inglés

 

Agriculture Tax Center (Centro Tributario Agrícola)
En esta página podrá leer consejos tributarios útiles. Además encontrará información sobre muchos temas incluyendo: pagos de seguro agrícola, pagos tributables, ingreso de su granja y muchos más.

Page Last Reviewed or Updated: 29-Nov-2013

The Irs Tax Return Forms 2012

Irs tax return forms 2012 Publication 561 - Main Contents Table of Contents What Is Fair Market Value (FMV)?Factors. Irs tax return forms 2012 Stock. Irs tax return forms 2012 Options. Irs tax return forms 2012 Determining Fair Market Value Problems in Determining Fair Market Value Valuation of Various Kinds of PropertyHousehold Goods Used Clothing Jewelry and Gems Paintings, Antiques, and Other Objects of Art Collections Cars, Boats, and Aircraft Inventory Patents Stocks and Bonds Real Estate Interest in a Business Annuities, Interests for Life or Terms of Years, Remainders, and Reversions Certain Life Insurance and Annuity Contracts Partial Interest in Property Not in Trust AppraisalsDeductions of More Than $5,000 Deductions of More Than $500,000 Qualified Appraisal Form 8283 Internal Revenue Service Review of Appraisals Penalty How To Get Tax HelpLow income tax clinics (LITCs). Irs tax return forms 2012 What Is Fair Market Value (FMV)? To figure how much you may deduct for property that you contribute, you must first determine its fair market value on the date of the contribution. Irs tax return forms 2012 Fair market value. Irs tax return forms 2012   Fair market value (FMV) is the price that property would sell for on the open market. Irs tax return forms 2012 It is the price that would be agreed on between a willing buyer and a willing seller, with neither being required to act, and both having reasonable knowledge of the relevant facts. Irs tax return forms 2012 If you put a restriction on the use of property you donate, the FMV must reflect that restriction. Irs tax return forms 2012 Example 1. Irs tax return forms 2012 If you give used clothing to the Salvation Army, the FMV would be the price that typical buyers actually pay for clothing of this age, condition, style, and use. Irs tax return forms 2012 Usually, such items are worth far less than what you paid for them. Irs tax return forms 2012 Example 2. Irs tax return forms 2012 If you donate land and restrict its use to agricultural purposes, you must value the land at its value for agricultural purposes, even though it would have a higher FMV if it were not restricted. Irs tax return forms 2012 Factors. Irs tax return forms 2012   In making and supporting the valuation of property, all factors affecting value are relevant and must be considered. Irs tax return forms 2012 These include: The cost or selling price of the item, Sales of comparable properties, Replacement cost, and Opinions of experts. Irs tax return forms 2012   These factors are discussed later. Irs tax return forms 2012 Also, see Table 1 for a summary of questions to ask as you consider each factor. Irs tax return forms 2012 Date of contribution. Irs tax return forms 2012   Ordinarily, the date of a contribution is the date that the transfer of the property takes place. Irs tax return forms 2012 Stock. Irs tax return forms 2012   If you deliver, without any conditions, a properly endorsed stock certificate to a qualified organization or to an agent of the organization, the date of the contribution is the date of delivery. Irs tax return forms 2012 If the certificate is mailed and received through the regular mail, it is the date of mailing. Irs tax return forms 2012 If you deliver the certificate to a bank or broker acting as your agent or to the issuing corporation or its agent, for transfer into the name of the organization, the date of the contribution is the date the stock is transferred on the books of the corporation. Irs tax return forms 2012 Options. Irs tax return forms 2012   If you grant an option to a qualified organization to buy real property, you have not made a charitable contribution until the organization exercises the option. Irs tax return forms 2012 The amount of the contribution is the FMV of the property on the date the option is exercised minus the exercise price. Irs tax return forms 2012 Example. Irs tax return forms 2012 You grant an option to a local university, which is a qualified organization, to buy real property. Irs tax return forms 2012 Under the option, the university could buy the property at any time during a 2-year period for $40,000. Irs tax return forms 2012 The FMV of the property on the date the option is granted is $50,000. Irs tax return forms 2012 In the following tax year, the university exercises the option. Irs tax return forms 2012 The FMV of the property on the date the option is exercised is $55,000. Irs tax return forms 2012 Therefore, you have made a charitable contribution of $15,000 ($55,000, the FMV, minus $40,000, the exercise price) in the tax year the option is exercised. Irs tax return forms 2012 Determining Fair Market Value Determining the value of donated property would be a simple matter if you could rely only on fixed formulas, rules, or methods. Irs tax return forms 2012 Usually it is not that simple. Irs tax return forms 2012 Using such formulas, etc. Irs tax return forms 2012 , seldom results in an acceptable determination of FMV. Irs tax return forms 2012 There is no single formula that always applies when determining the value of property. Irs tax return forms 2012 This is not to say that a valuation is only guesswork. Irs tax return forms 2012 You must consider all the facts and circumstances connected with the property, such as its desirability, use, and scarcity. Irs tax return forms 2012 For example, donated furniture should not be evaluated at some fixed rate such as 15% of the cost of new replacement furniture. Irs tax return forms 2012 When the furniture is contributed, it may be out of style or in poor condition, therefore having little or no market value. Irs tax return forms 2012 On the other hand, it may be an antique, the value of which could not be determined by using any formula. Irs tax return forms 2012 Cost or Selling Price of the Donated Property The cost of the property to you or the actual selling price received by the qualified organization may be the best indication of its FMV. Irs tax return forms 2012 However, because conditions in the market change, the cost or selling price of property may have less weight if the property was not bought or sold reasonably close to the date of contribution. Irs tax return forms 2012 The cost or selling price is a good indication of the property's value if: The purchase or sale took place close to the valuation date in an open market, The purchase or sale was at “arm's-length,” The buyer and seller knew all relevant facts, The buyer and seller did not have to act, and The market did not change between the date of purchase or sale and the valuation date. Irs tax return forms 2012 Example. Irs tax return forms 2012 Tom Morgan, who is not a dealer in gems, bought an assortment of gems for $5,000 from a promoter. Irs tax return forms 2012 The promoter claimed that the price was “wholesale” even though he and other dealers made similar sales at similar prices to other persons who were not dealers. Irs tax return forms 2012 The promoter said that if Tom kept the gems for more than 1 year and then gave them to charity, Tom could claim a charitable deduction of $15,000, which, according to the promoter, would be the value of the gems at the time of contribution. Irs tax return forms 2012 Tom gave the gems to a qualified charity 13 months after buying them. Irs tax return forms 2012 The selling price for these gems had not changed from the date of purchase to the date he donated them to charity. Irs tax return forms 2012 The best evidence of FMV depends on actual transactions and not on some artificial estimate. Irs tax return forms 2012 The $5,000 charged Tom and others is, therefore, the best evidence of the maximum FMV of the gems. Irs tax return forms 2012 Terms of the purchase or sale. Irs tax return forms 2012   The terms of the purchase or sale should be considered in determining FMV if they influenced the price. Irs tax return forms 2012 These terms include any restrictions, understandings, or covenants limiting the use or disposition of the property. Irs tax return forms 2012 Rate of increase or decrease in value. Irs tax return forms 2012   Unless you can show that there were unusual circumstances, it is assumed that the increase or decrease in the value of your donated property from your cost has been at a reasonable rate. Irs tax return forms 2012 For time adjustments, an appraiser may consider published price indexes for information on general price trends, building costs, commodity costs, securities, and works of art sold at auction in arm's-length sales. Irs tax return forms 2012 Example. Irs tax return forms 2012 Bill Brown bought a painting for $10,000. Irs tax return forms 2012 Thirteen months later he gave it to an art museum, claiming a charitable deduction of $15,000 on his tax return. Irs tax return forms 2012 The appraisal of the painting should include information showing that there were unusual circumstances that justify a 50% increase in value for the 13 months Bill held the property. Irs tax return forms 2012 Arm's-length offer. Irs tax return forms 2012   An arm's-length offer to buy the property close to the valuation date may help to prove its value if the person making the offer was willing and able to complete the transaction. Irs tax return forms 2012 To rely on an offer, you should be able to show proof of the offer and the specific amount to be paid. Irs tax return forms 2012 Offers to buy property other than the donated item will help to determine value if the other property is reasonably similar to the donated property. Irs tax return forms 2012 Sales of Comparable Properties The sales prices of properties similar to the donated property are often important in determining the FMV. Irs tax return forms 2012 The weight to be given to each sale depends on the following. Irs tax return forms 2012 The degree of similarity between the property sold and the donated property. Irs tax return forms 2012 The time of the sale—whether it was close to the valuation date. Irs tax return forms 2012 The circumstances of the sale—whether it was at arm's-length with a knowledgeable buyer and seller, with neither having to act. Irs tax return forms 2012 The conditions of the market in which the sale was made—whether unusually inflated or deflated. Irs tax return forms 2012 The comparable sales method of valuing real estate is explained later under Valuation of Various Kinds of Property. Irs tax return forms 2012 Example 1. Irs tax return forms 2012 Mary Black, who is not a book dealer, paid a promoter $10,000 for 500 copies of a single edition of a modern translation of the Bible. Irs tax return forms 2012 The promoter had claimed that the price was considerably less than the “retail” price, and gave her a statement that the books had a total retail value of $30,000. Irs tax return forms 2012 The promoter advised her that if she kept the Bibles for more than 1 year and then gave them to a qualified organization, she could claim a charitable deduction for the “retail” price of $30,000. Irs tax return forms 2012 Thirteen months later she gave all the Bibles to a church that she selected from a list provided by the promoter. Irs tax return forms 2012 At the time of her donation, wholesale dealers were selling similar quantities of Bibles to the general public for $10,000. Irs tax return forms 2012 The FMV of the Bibles is $10,000, the price at which similar quantities of Bibles were being sold to others at the time of the contribution. Irs tax return forms 2012 Example 2. Irs tax return forms 2012 The facts are the same as in Example 1, except that the promoter gave Mary Black a second option. Irs tax return forms 2012 The promoter said that if Mary wanted a charitable deduction within 1 year of the purchase, she could buy the 500 Bibles at the “retail” price of $30,000, paying only $10,000 in cash and giving a promissory note for the remaining $20,000. Irs tax return forms 2012 The principal and interest on the note would not be due for 12 years. Irs tax return forms 2012 According to the promoter, Mary could then, within 1 year of the purchase, give the Bibles to a qualified organization and claim the full $30,000 retail price as a charitable contribution. Irs tax return forms 2012 She purchased the Bibles under the second option and, 3 months later, gave them to a church, which will use the books for church purposes. Irs tax return forms 2012 At the time of the gift, the promoter was selling similar lots of Bibles for either $10,000 or $30,000. Irs tax return forms 2012 The difference between the two prices was solely at the discretion of the buyer. Irs tax return forms 2012 The promoter was a willing seller for $10,000. Irs tax return forms 2012 Therefore, the value of Mary's contribution of the Bibles is $10,000, the amount at which similar lots of Bibles could be purchased from the promoter by members of the general public. Irs tax return forms 2012 Replacement Cost The cost of buying, building, or manufacturing property similar to the donated item should be considered in determining FMV. Irs tax return forms 2012 However, there must be a reasonable relationship between the replacement cost and the FMV. Irs tax return forms 2012 The replacement cost is the amount it would cost to replace the donated item on the valuation date. Irs tax return forms 2012 Often there is no relationship between the replacement cost and the FMV. Irs tax return forms 2012 If the supply of the donated property is more or less than the demand for it, the replacement cost becomes less important. Irs tax return forms 2012 To determine the replacement cost of the donated property, find the “estimated replacement cost new. Irs tax return forms 2012 ” Then subtract from this figure an amount for depreciation due to the physical condition and obsolescence of the donated property. Irs tax return forms 2012 You should be able to show the relationship between the depreciated replacement cost and the FMV, as well as how you arrived at the “estimated replacement cost new. Irs tax return forms 2012 ” Opinions of Experts Generally, the weight given to an expert's opinion on matters such as the authenticity of a coin or a work of art, or the most profitable and best use of a piece of real estate, depends on the knowledge and competence of the expert and the thoroughness with which the opinion is supported by experience and facts. Irs tax return forms 2012 For an expert's opinion to deserve much weight, the facts must support the opinion. Irs tax return forms 2012 For additional information, see Appraisals, later. Irs tax return forms 2012 Table 1. Irs tax return forms 2012 Factors That Affect FMV IF the factor you are considering is. Irs tax return forms 2012 . Irs tax return forms 2012 . Irs tax return forms 2012 THEN you should ask these questions. Irs tax return forms 2012 . Irs tax return forms 2012 . Irs tax return forms 2012     cost or selling price Was the purchase or sale of the property reasonably close to the date of contribution? Was any increase or decrease in value, as compared to your cost, at a reasonable rate? Do the terms of purchase or sale limit what can be done with the property? Was there an arm's-length offer to buy the property close to the valuation date?     sales of comparable properties How similar is the property sold to the property donated? How close is the date of sale to the valuation date? Was the sale at arm's-length? What was the condition of the market at the time of sale?     replacement cost What would it cost to replace the donated property? Is there a reasonable relationship between replacement cost and FMV? Is the supply of the donated property more or less than the demand for it?     opinions of experts Is the expert knowledgeable and competent? Is the opinion thorough and supported by facts and experience? Problems in Determining Fair Market Value There are a number of problems in determining the FMV of donated property. Irs tax return forms 2012 Unusual Market Conditions The sale price of the property itself in an arm's-length transaction in an open market is often the best evidence of its value. Irs tax return forms 2012 When you rely on sales of comparable property, the sales must have been made in an open market. Irs tax return forms 2012 If those sales were made in a market that was artificially supported or stimulated so as not to be truly representative, the prices at which the sales were made will not indicate the FMV. Irs tax return forms 2012 For example, liquidation sale prices usually do not indicate the FMV. Irs tax return forms 2012 Also, sales of stock under unusual circumstances, such as sales of small lots, forced sales, and sales in a restricted market, may not represent the FMV. Irs tax return forms 2012 Selection of Comparable Sales Using sales of comparable property is an important method for determining the FMV of donated property. Irs tax return forms 2012 However, the amount of weight given to a sale depends on the degree of similarity between the comparable and the donated properties. Irs tax return forms 2012 The degree of similarity must be close enough so that this selling price would have been given consideration by reasonably well-informed buyers or sellers of the property. Irs tax return forms 2012 Example. Irs tax return forms 2012 You give a rare, old book to your former college. Irs tax return forms 2012 The book is a third edition and is in poor condition because of a missing back cover. Irs tax return forms 2012 You discover that there was a sale for $300, near the valuation date, of a first edition of the book that was in good condition. Irs tax return forms 2012 Although the contents are the same, the books are not at all similar because of the different editions and their physical condition. Irs tax return forms 2012 Little consideration would be given to the selling price of the $300 property by knowledgeable buyers or sellers. Irs tax return forms 2012 Future Events You may not consider unexpected events happening after your donation of property in making the valuation. Irs tax return forms 2012 You may consider only the facts known at the time of the gift, and those that could be reasonably expected at the time of the gift. Irs tax return forms 2012 Example. Irs tax return forms 2012 You give farmland to a qualified charity. Irs tax return forms 2012 The transfer provides that your mother will have the right to all income and full use of the property for her life. Irs tax return forms 2012 Even though your mother dies 1 week after the transfer, the value of the property on the date it is given is its present value, subject to the life interest as estimated from actuarial tables. Irs tax return forms 2012 You may not take a higher deduction because the charity received full use and possession of the land only 1 week after the transfer. Irs tax return forms 2012 Using Past Events to Predict the Future A common error is to rely too much on past events that do not fairly reflect the probable future earnings and FMV. Irs tax return forms 2012 Example. Irs tax return forms 2012 You give all your rights in a successful patent to your favorite charity. Irs tax return forms 2012 Your records show that before the valuation date there were three stages in the patent's history of earnings. Irs tax return forms 2012 First, there was rapid growth in earnings when the invention was introduced. Irs tax return forms 2012 Then, there was a period of high earnings when the invention was being exploited. Irs tax return forms 2012 Finally, there was a decline in earnings when competing inventions were introduced. Irs tax return forms 2012 The entire history of earnings may be relevant in estimating the future earnings. Irs tax return forms 2012 However, the appraiser must not rely too much on the stage of rapid growth in earnings, or of high earnings. Irs tax return forms 2012 The market conditions at those times do not represent the condition of the market at the valuation date. Irs tax return forms 2012 What is most significant is the trend of decline in earnings up to the valuation date. Irs tax return forms 2012 For more information about donations of patents, see Patents, later. Irs tax return forms 2012 Valuation of Various Kinds of Property This section contains information on determining the FMV of ordinary kinds of donated property. Irs tax return forms 2012 For information on appraisals, see Appraisals, later. Irs tax return forms 2012 Household Goods The FMV of used household goods, such as furniture, appliances, and linens, is usually much lower than the price paid when new. Irs tax return forms 2012 Such used property may have little or no market value because of its worn condition. Irs tax return forms 2012 It may be out of style or no longer useful. Irs tax return forms 2012 You cannot take a deduction for household goods donated after August 17, 2006, unless they are in good used condition or better. Irs tax return forms 2012 A household good that is not in good used condition or better for which you take a deduction of more than $500 requires a qualified appraisal. Irs tax return forms 2012 See Deduction over $500 for certain clothing or household items, later. Irs tax return forms 2012 If the property is valuable because it is old or unique, see the discussion under Paintings, Antiques, and Other Objects of Art. Irs tax return forms 2012 Used Clothing Used clothing and other personal items are usually worth far less than the price you paid for them. Irs tax return forms 2012 Valuation of items of clothing does not lend itself to fixed formulas or methods. Irs tax return forms 2012 The price that buyers of used items actually pay in used clothing stores, such as consignment or thrift shops, is an indication of the value. Irs tax return forms 2012 You cannot take a deduction for clothing donated after August 17, 2006, unless it is in good used condition or better. Irs tax return forms 2012 An item of clothing that is not in good used condition or better for which you take a deduction of more than $500 requires a qualified appraisal. Irs tax return forms 2012 See Deduction over $500 for certain clothing or household items, later. Irs tax return forms 2012 For valuable furs or very expensive gowns, a Form 8283 may have to be sent with your tax return. Irs tax return forms 2012 Jewelry and Gems Jewelry and gems are of such a specialized nature that it is almost always necessary to get an appraisal by a specialized jewelry appraiser. Irs tax return forms 2012 The appraisal should describe, among other things, the style of the jewelry, the cut and setting of the gem, and whether it is now in fashion. Irs tax return forms 2012 If not in fashion, the possibility of having the property redesigned, recut, or reset should be reported in the appraisal. Irs tax return forms 2012 The stone's coloring, weight, cut, brilliance, and flaws should be reported and analyzed. Irs tax return forms 2012 Sentimental personal value has no effect on FMV. Irs tax return forms 2012 But if the jewelry was owned by a famous person, its value might increase. Irs tax return forms 2012 Paintings, Antiques, and Other Objects of Art Your deduction for contributions of paintings, antiques, and other objects of art, should be supported by a written appraisal from a qualified and reputable source, unless the deduction is $5,000 or less. Irs tax return forms 2012 Examples of information that should be included in appraisals of art objects—paintings in particular—are found later under Qualified Appraisal. Irs tax return forms 2012 Art valued at $20,000 or more. Irs tax return forms 2012   If you claim a deduction of $20,000 or more for donations of art, you must attach a complete copy of the signed appraisal to your return. Irs tax return forms 2012 For individual objects valued at $20,000 or more, a photograph of a size and quality fully showing the object, preferably an 8 x 10 inch color photograph or a color transparency no smaller than 4 x 5 inches, must be provided upon request. Irs tax return forms 2012 Art valued at $50,000 or more. Irs tax return forms 2012   If you donate an item of art that has been appraised at $50,000 or more, you can request a Statement of Value for that item from the IRS. Irs tax return forms 2012 You must request the statement before filing the tax return that reports the donation. Irs tax return forms 2012 Your request must include the following. Irs tax return forms 2012 A copy of a qualified appraisal of the item. Irs tax return forms 2012 See Qualified Appraisal, later. Irs tax return forms 2012 A $2,500 check or money order payable to the Internal Revenue Service for the user fee that applies to your request regarding one, two, or three items of art. Irs tax return forms 2012 Add $250 for each item in excess of three. Irs tax return forms 2012 A completed Form 8283, Section B. Irs tax return forms 2012 The location of the IRS territory that has examination responsibility for your return. Irs tax return forms 2012 If your request lacks essential information, you will be notified and given 30 days to provide the missing information. Irs tax return forms 2012   Send your request to: Internal Revenue Service Attention: Art Appraisal (C:AP:ART) P. Irs tax return forms 2012 O. Irs tax return forms 2012 Box 27720 McPherson Station Washington, DC 20038 Refunds. Irs tax return forms 2012   You can withdraw your request for a Statement of Value at any time before it is issued. Irs tax return forms 2012 However, the IRS will not refund the user fee if you do. Irs tax return forms 2012   If the IRS declines to issue a Statement of Value in the interest of efficient tax administration, the IRS will refund the user fee. Irs tax return forms 2012 Authenticity. Irs tax return forms 2012   The authenticity of the donated art must be determined by the appraiser. Irs tax return forms 2012 Physical condition. Irs tax return forms 2012   Important items in the valuation of antiques and art are physical condition and extent of restoration. Irs tax return forms 2012 These have a significant effect on the value and must be fully reported in an appraisal. Irs tax return forms 2012 An antique in damaged condition, or lacking the “original brasses,” may be worth much less than a similar piece in excellent condition. Irs tax return forms 2012 Art appraisers. Irs tax return forms 2012   More weight will usually be given to an appraisal prepared by an individual specializing in the kind and price range of the art being appraised. Irs tax return forms 2012 Certain art dealers or appraisers specialize, for example, in old masters, modern art, bronze sculpture, etc. Irs tax return forms 2012 Their opinions on the authenticity and desirability of such art would usually be given more weight than the opinions of more generalized art dealers or appraisers. Irs tax return forms 2012 They can report more recent comparable sales to support their opinion. Irs tax return forms 2012   To identify and locate experts on unique, specialized items or collections, you may wish to use the current Official Museum Directory of the American Association of Museums. Irs tax return forms 2012 It lists museums both by state and by category. Irs tax return forms 2012   To help you locate a qualified appraiser for your donation, you may wish to ask an art historian at a nearby college or the director or curator of a local museum. Irs tax return forms 2012 The Yellow Pages often list specialized art and antique dealers, auctioneers, and art appraisers. Irs tax return forms 2012 You may be able to find a qualified appraiser on the Internet. Irs tax return forms 2012 You may also contact associations of dealers for guidance. Irs tax return forms 2012 Collections Since many kinds of hobby collections may be the subject of a charitable donation, it is not possible to discuss all of the possible collectibles in this publication. Irs tax return forms 2012 Most common are rare books, autographs, sports memorabilia, dolls, manuscripts, stamps, coins, guns, phonograph records, and natural history items. Irs tax return forms 2012 Many of the elements of valuation that apply to paintings and other objects of art, discussed earlier, also apply to miscellaneous collections. Irs tax return forms 2012 Reference material. Irs tax return forms 2012   Publications available to help you determine the value of many kinds of collections include catalogs, dealers' price lists, and specialized hobby periodicals. Irs tax return forms 2012 When using one of these price guides, you must use the current edition at the date of contribution. Irs tax return forms 2012 However, these sources are not always reliable indicators of FMV and should be supported by other evidence. Irs tax return forms 2012   For example, a dealer may sell an item for much less than is shown on a price list, particularly after the item has remained unsold for a long time. Irs tax return forms 2012 The price an item sold for in an auction may have been the result of a rigged sale or a mere bidding duel. Irs tax return forms 2012 The appraiser must analyze the reference material, and recognize and make adjustments for misleading entries. Irs tax return forms 2012 If you are donating a valuable collection, you should get an appraisal. Irs tax return forms 2012 If your donation appears to be of little value, you may be able to make a satisfactory valuation using reference materials available at a state, city, college, or museum library. Irs tax return forms 2012 Stamp collections. Irs tax return forms 2012   Most libraries have catalogs or other books that report the publisher's estimate of values. Irs tax return forms 2012 Generally, two price levels are shown for each stamp: the price postmarked and the price not postmarked. Irs tax return forms 2012 Stamp dealers generally know the value of their merchandise and are able to prepare satisfactory appraisals of valuable collections. Irs tax return forms 2012 Coin collections. Irs tax return forms 2012   Many catalogs and other reference materials show the writer's or publisher's opinion of the value of coins on or near the date of the publication. Irs tax return forms 2012 Like many other collectors' items, the value of a coin depends on the demand for it, its age, and its rarity. Irs tax return forms 2012 Another important factor is the coin's condition. Irs tax return forms 2012 For example, there is a great difference in the value of a coin that is in mint condition and a similar coin that is only in good condition. Irs tax return forms 2012   Catalogs usually establish a category for coins, based on their physical condition—mint or uncirculated, extremely fine, very fine, fine, very good, good, fair, or poor—with a different valuation for each category. Irs tax return forms 2012 Books. Irs tax return forms 2012   The value of books is usually determined by selecting comparable sales and adjusting the prices according to the differences between the comparable sales and the item being evaluated. Irs tax return forms 2012 This is difficult to do and, except for a collection of little value, should be done by a specialized appraiser. Irs tax return forms 2012 Within the general category of literary property, there are dealers who specialize in certain areas, such as Americana, foreign imports, Bibles, and scientific books. Irs tax return forms 2012 Modest value of collection. Irs tax return forms 2012   If the collection you are donating is of modest value, not requiring a written appraisal, the following information may help you in determining the FMV. Irs tax return forms 2012   A book that is very old, or very rare, is not necessarily valuable. Irs tax return forms 2012 There are many books that are very old or rare, but that have little or no market value. Irs tax return forms 2012 Condition of book. Irs tax return forms 2012   The condition of a book may have a great influence on its value. Irs tax return forms 2012 Collectors are interested in items that are in fine, or at least good, condition. Irs tax return forms 2012 When a book has a missing page, a loose binding, tears, stains, or is otherwise in poor condition, its value is greatly lowered. Irs tax return forms 2012 Other factors. Irs tax return forms 2012   Some other factors in the valuation of a book are the kind of binding (leather, cloth, paper), page edges, and illustrations (drawings and photographs). Irs tax return forms 2012 Collectors usually want first editions of books. Irs tax return forms 2012 However, because of changes or additions, other editions are sometimes worth as much as, or more than, the first edition. Irs tax return forms 2012 Manuscripts, autographs, diaries, and similar items. Irs tax return forms 2012   When these items are handwritten, or at least signed by famous people, they are often in demand and are valuable. Irs tax return forms 2012 The writings of unknowns also may be of value if they are of unusual historical or literary importance. Irs tax return forms 2012 Determining the value of such material is difficult. Irs tax return forms 2012 For example, there may be a great difference in value between two diaries that were kept by a famous person—one kept during childhood and the other during a later period in his or her life. Irs tax return forms 2012 The appraiser determines a value in these cases by applying knowledge and judgment to such factors as comparable sales and conditions. Irs tax return forms 2012 Signatures. Irs tax return forms 2012   Signatures, or sets of signatures, that were cut from letters or other papers usually have little or no value. Irs tax return forms 2012 But complete sets of the signatures of U. Irs tax return forms 2012 S. Irs tax return forms 2012 presidents are in demand. Irs tax return forms 2012 Cars, Boats, and Aircraft If you donate a car, a boat, or an aircraft to a charitable organization, its FMV must be determined. Irs tax return forms 2012 Certain commercial firms and trade organizations publish monthly or seasonal guides for different regions of the country, containing complete dealer sale prices or dealer average prices for recent model years. Irs tax return forms 2012 Prices are reported for each make, model, and year. Irs tax return forms 2012 These guides also provide estimates for adjusting for unusual equipment, unusual mileage, and physical condition. Irs tax return forms 2012 The prices are not “official,” and these publications are not considered an appraisal of any specific donated property. Irs tax return forms 2012 But they do provide clues for making an appraisal and suggest relative prices for comparison with current sales and offerings in your area. Irs tax return forms 2012 These publications are sometimes available from public libraries or at a bank, credit union, or finance company. Irs tax return forms 2012 You can also find pricing information about used cars on the Internet. Irs tax return forms 2012 An acceptable measure of the FMV of a donated car, boat, or airplane is an amount not in excess of the price listed in a used vehicle pricing guide for a private party sale, not the dealer retail value, of a similar vehicle. Irs tax return forms 2012 However, the FMV may be less than that amount if the vehicle has engine trouble, body damage, high mileage, or any type of excessive wear. Irs tax return forms 2012 The FMV of a donated vehicle is the same as the price listed in a used vehicle pricing guide for a private party sale only if the guide lists a sales price for a vehicle that is the same make, model, and year, sold in the same area, in the same condition, with the same or similar options or accessories, and with the same or similar warranties as the donated vehicle. Irs tax return forms 2012 Example. Irs tax return forms 2012 You donate a used car in poor condition to a local high school for use by students studying car repair. Irs tax return forms 2012 A used car guide shows the dealer retail value for this type of car in poor condition is $1,600. Irs tax return forms 2012 However, the guide shows the price for a private party sale of the car is only $750. Irs tax return forms 2012 The FMV of the car is considered to be no more than $750. Irs tax return forms 2012 Boats. Irs tax return forms 2012   Except for inexpensive small boats, the valuation of boats should be based on an appraisal by a marine surveyor because the physical condition is so critical to the value. Irs tax return forms 2012 More information. Irs tax return forms 2012   Your deduction for a donated car, boat, or airplane generally is limited to the gross proceeds from its sale by the qualified organization. Irs tax return forms 2012 This rule applies if the claimed value of the donated vehicle is more than $500. Irs tax return forms 2012 In certain cases, you can deduct the vehicle's FMV. Irs tax return forms 2012 For details, see Publication 526. Irs tax return forms 2012 Inventory If you donate any inventory item to a charitable organization, the amount of your deductible contribution generally is the FMV of the item, minus any gain you would have realized if you had sold the item at its FMV on the date of the gift. Irs tax return forms 2012 For more information, see Publication 526. Irs tax return forms 2012 Patents To determine the FMV of a patent, you must take into account, among other factors: Whether the patented technology has been made obsolete by other technology; Any restrictions on the donee's use of, or ability to transfer, the patented technology; and The length of time remaining before the patent expires. Irs tax return forms 2012 However, your deduction for a donation of a patent or other intellectual property is its FMV, minus any gain you would have realized if you had sold the property at its FMV on the date of the gift. Irs tax return forms 2012 Generally, this means your deduction is the lesser of the property's FMV or its basis. Irs tax return forms 2012 For details, see Publication 526. Irs tax return forms 2012 Stocks and Bonds The value of stocks and bonds is the FMV of a share or bond on the valuation date. Irs tax return forms 2012 See Date of contribution, earlier, under What Is Fair Market Value (FMV). Irs tax return forms 2012 Selling prices on valuation date. Irs tax return forms 2012   If there is an active market for the contributed stocks or bonds on a stock exchange, in an over-the-counter market, or elsewhere, the FMV of each share or bond is the average price between the highest and lowest quoted selling prices on the valuation date. Irs tax return forms 2012 For example, if the highest selling price for a share was $11, and the lowest $9, the average price is $10. Irs tax return forms 2012 You get the average price by adding $11 and $9 and dividing the sum by 2. Irs tax return forms 2012 No sales on valuation date. Irs tax return forms 2012   If there were no sales on the valuation date, but there were sales within a reasonable period before and after the valuation date, you determine FMV by taking the average price between the highest and lowest sales prices on the nearest date before and on the nearest date after the valuation date. Irs tax return forms 2012 Then you weight these averages in inverse order by the respective number of trading days between the selling dates and the valuation date. Irs tax return forms 2012 Example. Irs tax return forms 2012   On the day you gave stock to a qualified organization, there were no sales of the stock. Irs tax return forms 2012 Sales of the stock nearest the valuation date took place two trading days before the valuation date at an average selling price of $10 and three trading days after the valuation date at an average selling price of $15. Irs tax return forms 2012 The FMV on the valuation date was $12, figured as follows: [(3 x $10) + (2 x $15)] ÷ 5 = $12 Listings on more than one stock exchange. Irs tax return forms 2012   Stocks or bonds listed on more than one stock exchange are valued based on the prices of the exchange on which they are principally dealt. Irs tax return forms 2012 This applies if these prices are published in a generally available listing or publication of general circulation. Irs tax return forms 2012 If this is not applicable, and the stocks or bonds are reported on a composite listing of combined exchanges in a publication of general circulation, use the composite list. Irs tax return forms 2012 See also Unavailable prices or closely held corporation, later. Irs tax return forms 2012 Bid and asked prices on valuation date. Irs tax return forms 2012   If there were no sales within a reasonable period before and after the valuation date, the FMV is the average price between the bona fide bid and asked prices on the valuation date. Irs tax return forms 2012 Example. Irs tax return forms 2012 Although there were no sales of Blue Corporation stock on the valuation date, bona fide bid and asked prices were available on that date of $14 and $16, respectively. Irs tax return forms 2012 The FMV is $15, the average price between the bid and asked prices. Irs tax return forms 2012 No prices on valuation date. Irs tax return forms 2012   If there were no prices available on the valuation date, you determine FMV by taking the average prices between the bona fide bid and asked prices on the closest trading date before and after the valuation date. Irs tax return forms 2012 Both dates must be within a reasonable period. Irs tax return forms 2012 Then you weight these averages in inverse order by the respective number of trading days between the bid and asked dates and the valuation date. Irs tax return forms 2012 Example. Irs tax return forms 2012 On the day you gave stock to a qualified organization, no prices were available. Irs tax return forms 2012 Bona fide bid and asked prices 3 days before the valuation date were $10 and 2 days after the valuation date were $15. Irs tax return forms 2012 The FMV on the valuation date is $13, figured as follows: [(2 x $10) + (3 x $15)] ÷ 5 = $13 Prices only before or after valuation date, but not both. Irs tax return forms 2012   If no selling prices or bona fide bid and asked prices are available on a date within a reasonable period before the valuation date, but are available on a date within a reasonable period after the valuation date, or vice versa, then the average price between the highest and lowest of such available prices may be treated as the value. Irs tax return forms 2012 Large blocks of stock. Irs tax return forms 2012   When a large block of stock is put on the market, it may lower the selling price of the stock if the supply is greater than the demand. Irs tax return forms 2012 On the other hand, market forces may exist that will afford higher prices for large blocks of stock. Irs tax return forms 2012 Because of the many factors to be considered, determining the value of large blocks of stock usually requires the help of experts specializing in underwriting large quantities of securities, or in trading in the securities of the industry of which the particular company is a part. Irs tax return forms 2012 Unavailable prices or closely held corporation. Irs tax return forms 2012   If selling prices or bid and asked prices are not available, or if securities of a closely held corporation are involved, determine the FMV by considering the following factors. Irs tax return forms 2012 For bonds, the soundness of the security, the interest yield, the date of maturity, and other relevant factors. Irs tax return forms 2012 For shares of stock, the company's net worth, prospective earning power and dividend-paying capacity, and other relevant factors. Irs tax return forms 2012 Other factors. Irs tax return forms 2012   Other relevant factors include: The nature and history of the business, especially its recent history, The goodwill of the business, The economic outlook in the particular industry, The company's position in the industry, its competitors, and its management, and The value of securities of corporations engaged in the same or similar business. Irs tax return forms 2012 For preferred stock, the most important factors are its yield, dividend coverage, and protection of its liquidation preference. Irs tax return forms 2012   You should keep complete financial and other information on which the valuation is based. Irs tax return forms 2012 This includes copies of reports of examinations of the company made by accountants, engineers, or any technical experts on or close to the valuation date. Irs tax return forms 2012 Restricted securities. Irs tax return forms 2012   Some classes of stock cannot be traded publicly because of restrictions imposed by the Securities and Exchange Commission, or by the corporate charter or a trust agreement. Irs tax return forms 2012 These restricted securities usually trade at a discount in relation to freely traded securities. Irs tax return forms 2012   To arrive at the FMV of restricted securities, factors that you must consider include the resale provisions found in the restriction agreements, the relative negotiating strengths of the buyer and seller, and the market experience of freely traded securities of the same class as the restricted securities. Irs tax return forms 2012 Real Estate Because each piece of real estate is unique and its valuation is complicated, a detailed appraisal by a professional appraiser is necessary. Irs tax return forms 2012 The appraiser must be thoroughly trained in the application of appraisal principles and theory. Irs tax return forms 2012 In some instances the opinions of equally qualified appraisers may carry unequal weight, such as when one appraiser has a better knowledge of local conditions. Irs tax return forms 2012 The appraisal report must contain a complete description of the property, such as street address, legal description, and lot and block number, as well as physical features, condition, and dimensions. Irs tax return forms 2012 The use to which the property is put, zoning and permitted uses, and its potential use for other higher and better uses are also relevant. Irs tax return forms 2012 In general, there are three main approaches to the valuation of real estate. Irs tax return forms 2012 An appraisal may require the combined use of two or three methods rather than one method only. Irs tax return forms 2012 1. Irs tax return forms 2012 Comparable Sales The comparable sales method compares the donated property with several similar properties that have been sold. Irs tax return forms 2012 The selling prices, after adjustments for differences in date of sale, size, condition, and location, would then indicate the estimated FMV of the donated property. Irs tax return forms 2012 If the comparable sales method is used to determine the value of unimproved real property (land without significant buildings, structures, or any other improvements that add to its value), the appraiser should consider the following factors when comparing the potential comparable property and the donated property: Location, size, and zoning or use restrictions, Accessibility and road frontage, and available utilities and water rights, Riparian rights (right of access to and use of the water by owners of land on the bank of a river) and existing easements, rights-of-way, leases, etc. Irs tax return forms 2012 , Soil characteristics, vegetative cover, and status of mineral rights, and Other factors affecting value. Irs tax return forms 2012 For each comparable sale, the appraisal must include the names of the buyer and seller, the deed book and page number, the date of sale and selling price, a property description, the amount and terms of mortgages, property surveys, the assessed value, the tax rate, and the assessor's appraised FMV. Irs tax return forms 2012 The comparable selling prices must be adjusted to account for differences between the sale property and the donated property. Irs tax return forms 2012 Because differences of opinion may arise between appraisers as to the degree of comparability and the amount of the adjustment considered necessary for comparison purposes, an appraiser should document each item of adjustment. Irs tax return forms 2012 Only comparable sales having the least adjustments in terms of items and/or total dollar adjustments should be considered as comparable to the donated property. Irs tax return forms 2012 2. Irs tax return forms 2012 Capitalization of Income This method capitalizes the net income from the property at a rate that represents a fair return on the particular investment at the particular time, considering the risks involved. Irs tax return forms 2012 The key elements are the determination of the income to be capitalized and the rate of capitalization. Irs tax return forms 2012 3. Irs tax return forms 2012 Replacement Cost New or Reproduction Cost Minus Observed Depreciation This method, used alone, usually does not result in a determination of FMV. Irs tax return forms 2012 Instead, it generally tends to set the upper limit of value, particularly in periods of rising costs, because it is reasonable to assume that an informed buyer will not pay more for the real estate than it would cost to reproduce a similar property. Irs tax return forms 2012 Of course, this reasoning does not apply if a similar property cannot be created because of location, unusual construction, or some other reason. Irs tax return forms 2012 Generally, this method serves to support the value determined from other methods. Irs tax return forms 2012 When the replacement cost method is applied to improved realty, the land and improvements are valued separately. Irs tax return forms 2012 The replacement cost of a building is figured by considering the materials, the quality of workmanship, and the number of square feet or cubic feet in the building. Irs tax return forms 2012 This cost represents the total cost of labor and material, overhead, and profit. Irs tax return forms 2012 After the replacement cost has been figured, consideration must be given to the following factors: Physical deterioration—the wear and tear on the building itself, Functional obsolescence—usually in older buildings with, for example, inadequate lighting, plumbing, or heating, small rooms, or a poor floor plan, and Economic obsolescence—outside forces causing the whole area to become less desirable. Irs tax return forms 2012 Interest in a Business The FMV of any interest in a business, whether a sole proprietorship or a partnership, is the amount that a willing buyer would pay for the interest to a willing seller after consideration of all relevant factors. Irs tax return forms 2012 The relevant factors to be considered in valuing the business are: The FMV of the assets of the business, The demonstrated earnings capacity of the business, based on a review of past and current earnings, and The other factors used in evaluating corporate stock, if they apply. Irs tax return forms 2012 The value of the goodwill of the business should also be taken into consideration. Irs tax return forms 2012 You should keep complete financial and other information on which you base the valuation. Irs tax return forms 2012 This includes copies of reports of examinations of the business made by accountants, engineers, or any technical experts on or close to the valuation date. Irs tax return forms 2012 Annuities, Interests for Life or Terms of Years, Remainders, and Reversions The value of these kinds of property is their present value, except in the case of annuities under contracts issued by companies regularly engaged in their sale. Irs tax return forms 2012 The valuation of these commercial annuity contracts and of insurance policies is discussed later under Certain Life Insurance and Annuity Contracts. Irs tax return forms 2012 To determine present value, you must know the applicable interest rate and use actuarial tables. Irs tax return forms 2012 Interest rate. Irs tax return forms 2012   The applicable interest rate varies. Irs tax return forms 2012 It is announced monthly in a news release and published in the Internal Revenue Bulletin as a Revenue Ruling. Irs tax return forms 2012 The interest rate to use is under the heading “Rate Under Section 7520” for a given month and year. Irs tax return forms 2012 You can call the IRS office at 1-800-829-1040 to obtain this rate. Irs tax return forms 2012 Actuarial tables. Irs tax return forms 2012   You need to refer to actuarial tables to determine a qualified interest in the form of an annuity, any interest for life or a term of years, or any remainder interest to a charitable organization. Irs tax return forms 2012   Use the valuation tables set forth in IRS Publications 1457, Actuarial Values (Book Aleph), and 1458, Actuarial Values (Book Beth). Irs tax return forms 2012 Both of these publications provide tables containing actuarial factors to be used in determining the present value of an annuity, an interest for life or for a term of years, or a remainder or reversionary interest. Irs tax return forms 2012 For qualified charitable transfers, you can use the factor for the month in which you made the contribution or for either of the 2 months preceding that month. Irs tax return forms 2012   Publication 1457 also contains actuarial factors for computing the value of a remainder interest in a charitable remainder annuity trust and a pooled income fund. Irs tax return forms 2012 Publication 1458 contains the factors for valuing the remainder interest in a charitable remainder unitrust. Irs tax return forms 2012 You can download Publications 1457 and 1458 from www. Irs tax return forms 2012 irs. Irs tax return forms 2012 gov. Irs tax return forms 2012 In addition, they are available for purchase via the website of the U. Irs tax return forms 2012 S. Irs tax return forms 2012 Government Printing Office, by phone at (202) 512-1800, or by mail from the: Superintendent of Documents P. Irs tax return forms 2012 O. Irs tax return forms 2012 Box 371954 Pittsburgh, PA 15250-7954 Tables containing actuarial factors for transfers to pooled income funds may also be found in Income Tax Regulation 1. Irs tax return forms 2012 642(c)-6(e)(6), transfers to charitable remainder unitrusts in Regulation 1. Irs tax return forms 2012 664-4(e), and other transfers in Regulation 20. Irs tax return forms 2012 2031-7(d)(6). Irs tax return forms 2012 Special factors. Irs tax return forms 2012   If you need a special factor for an actual transaction, you can request a letter ruling. Irs tax return forms 2012 Be sure to include the date of birth of each person the duration of whose life may affect the value of the interest. Irs tax return forms 2012 Also include copies of the relevant instruments. Irs tax return forms 2012 IRS charges a user fee for providing special factors. Irs tax return forms 2012   For more information about requesting a ruling, see Revenue Procedure 2006-1 (or annual update), 2006-1 I. Irs tax return forms 2012 R. Irs tax return forms 2012 B. Irs tax return forms 2012 1. Irs tax return forms 2012 Revenue Procedure 2006-1 is available at www. Irs tax return forms 2012 irs. Irs tax return forms 2012 gov/irb/2006-01_IRB/ar06. Irs tax return forms 2012 html. Irs tax return forms 2012   For information on the circumstances under which a charitable deduction may be allowed for the donation of a partial interest in property not in trust, see Partial Interest in Property Not in Trust, later. Irs tax return forms 2012 Certain Life Insurance and Annuity Contracts The value of an annuity contract or a life insurance policy issued by a company regularly engaged in the sale of such contracts or policies is the amount that company would charge for a comparable contract. Irs tax return forms 2012 But if the donee of a life insurance policy may reasonably be expected to cash the policy rather than hold it as an investment, then the FMV is the cash surrender value rather than the replacement cost. Irs tax return forms 2012 If an annuity is payable under a combination annuity contract and life insurance policy (for example, a retirement income policy with a death benefit) and there was no insurance element when it was transferred to the charity, the policy is treated as an annuity contract. Irs tax return forms 2012 Partial Interest in Property Not in Trust Generally, no deduction is allowed for a charitable contribution, not made in trust, of less than your entire interest in property. Irs tax return forms 2012 However, this does not apply to a transfer of less than your entire interest if it is a transfer of: A remainder interest in your personal residence or farm, An undivided part of your entire interest in property, or A qualified conservation contribution. Irs tax return forms 2012 Remainder Interest in Real Property The amount of the deduction for a donation of a remainder interest in real property is the FMV of the remainder interest at the time of the contribution. Irs tax return forms 2012 To determine this value, you must know the FMV of the property on the date of the contribution. Irs tax return forms 2012 Multiply this value by the appropriate factor. Irs tax return forms 2012 Publications 1457 and 1458 contain these factors. Irs tax return forms 2012 You must make an adjustment for depreciation or depletion using the factors shown in Publication 1459, Actuarial Values (Book Gimel). Irs tax return forms 2012 You can use the factors for the month in which you made the contribution or for either of the two months preceding that month. Irs tax return forms 2012 See the earlier discussion on Annuities, Interests for Life or Terms of Years, Remainders, and Reversions. Irs tax return forms 2012 You can download Publication 1459 from www. Irs tax return forms 2012 irs. Irs tax return forms 2012 gov. Irs tax return forms 2012 For this purpose, the term “depreciable property” means any property subject to wear and tear or obsolescence, even if not used in a trade or business or for the production of income. Irs tax return forms 2012 If the remainder interest includes both depreciable and nondepreciable property, for example a house and land, the FMV must be allocated between each kind of property at the time of the contribution. Irs tax return forms 2012 This rule also applies to a gift of a remainder interest that includes property that is part depletable and part not depletable. Irs tax return forms 2012 Take into account depreciation or depletion only for the property that is subject to depreciation or depletion. Irs tax return forms 2012 For more information, see section 1. Irs tax return forms 2012 170A-12 of the Income Tax Regulations. Irs tax return forms 2012 Undivided Part of Your Entire Interest A contribution of an undivided part of your entire interest in property must consist of a part of each and every substantial interest or right you own in the property. Irs tax return forms 2012 It must extend over the entire term of your interest in the property. Irs tax return forms 2012 For example, you are entitled to the income from certain property for your life (life estate) and you contribute 20% of that life estate to a qualified organization. Irs tax return forms 2012 You can claim a deduction for the contribution if you do not have any other interest in the property. Irs tax return forms 2012 To figure the value of a contribution involving a partial interest, see Publication 1457. Irs tax return forms 2012 If the only interest you own in real property is a remainder interest and you transfer part of that interest to a qualified organization, see the previous discussion on valuation of a remainder interest in real property. Irs tax return forms 2012 Qualified Conservation Contribution A qualified conservation contribution is a contribution of a qualified real property interest to a qualified organization to be used only for conservation purposes. Irs tax return forms 2012 Qualified organization. Irs tax return forms 2012   For purposes of a qualified conservation contribution, a qualified organization is: A governmental unit, A publicly supported charitable, religious, scientific, literary, educational, etc. Irs tax return forms 2012 , organization, or An organization that is controlled by, and operated for the exclusive benefit of, a governmental unit or a publicly supported charity. Irs tax return forms 2012 The organization also must have a commitment to protect the conservation purposes of the donation and must have the resources to enforce the restrictions. Irs tax return forms 2012 Conservation purposes. Irs tax return forms 2012   Your contribution must be made only for one of the following conservation purposes. Irs tax return forms 2012 Preserving land areas for outdoor recreation by, or for the education of, the general public. Irs tax return forms 2012 Protecting a relatively natural habitat of fish, wildlife, or plants, or a similar ecosystem. Irs tax return forms 2012 Preserving open space, including farmland and forest land, if it yields a significant public benefit. Irs tax return forms 2012 It must be either for the scenic enjoyment of the general public or under a clearly defined federal, state, or local governmental conservation policy. Irs tax return forms 2012 Preserving a historically important land area or a certified historic structure. Irs tax return forms 2012 There must be some visual public access to the property. Irs tax return forms 2012 Factors used in determining the type and amount of public access required include the historical significance of the property, the remoteness or accessibility of the site, and the extent to which intrusions on the privacy of individuals living on the property would be unreasonable. Irs tax return forms 2012 Building in registered historic district. Irs tax return forms 2012   A contribution after July 25, 2006, of a qualified real property interest that is an easement or other restriction on the exterior of a building in a registered historic district is deductible only if it meets all of the following three conditions. Irs tax return forms 2012 The restriction must preserve the entire exterior of the building and must prohibit any change to the exterior of the building that is inconsistent with its historical character. Irs tax return forms 2012 You and the organization receiving the contribution must enter into a written agreement certifying, that the organization is a qualified organization and that it has the resources and commitment to maintain the property as donated. Irs tax return forms 2012 If you make the contribution in a tax year beginning after August 17, 2006, you must include with your return: A qualified appraisal, Photographs of the building's entire exterior, and A description of all restrictions on development of the building, such as zoning laws and restrictive covenants. Irs tax return forms 2012   If you make this type of contribution after February 12, 2007, and claim a deduction of more than $10,000, your deduction will not be allowed unless you pay a $500 filing fee. Irs tax return forms 2012 See Form 8283-V, Payment Voucher for Filing Fee Under Section 170(f)(13), and its instructions. Irs tax return forms 2012 Qualified real property interest. Irs tax return forms 2012   This is any of the following interests in real property. Irs tax return forms 2012 Your entire interest in real estate other than a mineral interest (subsurface oil, gas, or other minerals, and the right of access to these minerals). Irs tax return forms 2012 A remainder interest. Irs tax return forms 2012 A restriction (granted in perpetuity) on the use that may be made of the real property. Irs tax return forms 2012 Valuation. Irs tax return forms 2012   A qualified real property interest described in (1) should be valued in a manner that is consistent with the type of interest transferred. Irs tax return forms 2012 If you transferred all the interest in the property, the FMV of the property is the amount of the contribution. Irs tax return forms 2012 If you do not transfer the mineral interest, the FMV of the surface rights in the property is the amount of the contribution. Irs tax return forms 2012   If you owned only a remainder interest or an income interest (life estate), see Undivided Part of Your Entire Interest, earlier. Irs tax return forms 2012 If you owned the entire property but transferred only a remainder interest (item (2)), see Remainder Interest in Real Property, earlier. Irs tax return forms 2012   In determining the value of restrictions, you should take into account the selling price in arm's-length transactions of other properties that have comparable restrictions. Irs tax return forms 2012 If there are no comparable sales, the restrictions are valued indirectly as the difference between the FMVs of the property involved before and after the grant of the restriction. Irs tax return forms 2012   The FMV of the property before contribution of the restriction should take into account not only current use but the likelihood that the property, without the restriction, would be developed. Irs tax return forms 2012 You should also consider any zoning, conservation, or historical preservation laws that would restrict development. Irs tax return forms 2012 Granting an easement may increase, rather than reduce, the value of property, and in such a situation no deduction would be allowed. Irs tax return forms 2012 Example. Irs tax return forms 2012   You own 10 acres of farmland. Irs tax return forms 2012 Similar land in the area has an FMV of $2,000 an acre. Irs tax return forms 2012 However, land in the general area that is restricted solely to farm use has an FMV of $1,500 an acre. Irs tax return forms 2012 Your county wants to preserve open space and prevent further development in your area. Irs tax return forms 2012   You grant to the county an enforceable open space easement in perpetuity on 8 of the 10 acres, restricting its use to farmland. Irs tax return forms 2012 The value of this easement is $4,000, determined as follows: FMV of the property before granting easement:   $2,000 × 10 acres $20,000 FMV of the property after granting easement:   $1,500 × 8 acres $12,000   $2,000 × 2 acres 4,000 16,000 Value of easement   $4,000   If you later transfer in fee your remaining interest in the 8 acres to another qualified organization, the FMV of your remaining interest is the FMV of the 8 acres reduced by the FMV of the easement granted to the first organization. Irs tax return forms 2012 More information. Irs tax return forms 2012   For more information about qualified conservation contributions, see Publication 526. Irs tax return forms 2012 Appraisals Appraisals are not necessary for items of property for which you claim a deduction of $5,000 or less. Irs tax return forms 2012 (There is one exception, described next, for certain clothing and household items. Irs tax return forms 2012 ) However, you generally will need an appraisal for donated property for which you claim a deduction of more than $5,000. Irs tax return forms 2012 There are exceptions. Irs tax return forms 2012 See Deductions of More Than $5,000, later. Irs tax return forms 2012 The weight given an appraisal depends on the completeness of the report, the qualifications of the appraiser, and the appraiser's demonstrated knowledge of the donated property. Irs tax return forms 2012 An appraisal must give all the facts on which to base an intelligent judgment of the value of the property. Irs tax return forms 2012 The appraisal will not be given much weight if: All the factors that apply are not considered, The opinion is not supported with facts, such as purchase price and comparable sales, or The opinion is not consistent with known facts. Irs tax return forms 2012 The appraiser's opinion is never more valid than the facts on which it is based; without these facts it is simply a guess. Irs tax return forms 2012 The opinion of a person claiming to be an expert is not binding on the Internal Revenue Service. Irs tax return forms 2012 All facts associated with the donation must be considered. Irs tax return forms 2012 Deduction over $500 for certain clothing or household items. Irs tax return forms 2012   You must include with your return a qualified appraisal of any single item of clothing or any household item that is not in good used condition or better, that you donated after August 17, 2006, and for which you deduct more than $500. Irs tax return forms 2012 See Household Goods and Used Clothing, earlier. Irs tax return forms 2012 Cost of appraisals. Irs tax return forms 2012   You may not take a charitable contribution deduction for fees you pay for appraisals of your donated property. Irs tax return forms 2012 However, these fees may qualify as a miscellaneous deduction, subject to the 2% limit, on Schedule A (Form 1040) if paid to determine the amount allowable as a charitable contribution. Irs tax return forms 2012 Deductions of More Than $5,000 Generally, if the claimed deduction for an item or group of similar items of donated property is more than $5,000, you must get a qualified appraisal made by a qualified appraiser, and you must attach Section B of Form 8283 to your tax return. Irs tax return forms 2012 There are exceptions, discussed later. Irs tax return forms 2012 You should keep the appraiser's report with your written records. Irs tax return forms 2012 Records are discussed in Publication 526. Irs tax return forms 2012 The phrase “similar items” means property of the same generic category or type (whether or not donated to the same donee), such as stamp collections, coin collections, lithographs, paintings, photographs, books, nonpublicly traded stock, nonpublicly traded securities other than nonpublicly traded stock, land, buildings, clothing, jewelry, furniture, electronic equipment, household appliances, toys, everyday kitchenware, china, crystal, or silver. Irs tax return forms 2012 For example, if you give books to three schools and you deduct $2,000, $2,500, and $900, respectively, your claimed deduction is more than $5,000 for these books. Irs tax return forms 2012 You must get a qualified appraisal of the books and for each school you must attach a fully completed Form 8283, Section B, to your tax return. Irs tax return forms 2012 Exceptions. Irs tax return forms 2012   You do not need an appraisal if the property is: Nonpublicly traded stock of $10,000 or less, A vehicle (including a car, boat, or airplane) for which your deduction is limited to the gross proceeds from its sale, Qualified intellectual property, such as a patent, Certain publicly traded securities described next, Inventory and other property donated by a corporation that are “qualified contributions” for the care of the ill, the needy, or infants, within the meaning of section 170(e)(3)(A) of the Internal Revenue Code, or Stock in trade, inventory, or property held primarily for sale to customers in the ordinary course of your trade or business. Irs tax return forms 2012   Although an appraisal is not required for the types of property just listed, you must provide certain information about a donation of any of these types of property on Form 8283. Irs tax return forms 2012 Publicly traded securities. Irs tax return forms 2012   Even if your claimed deduction is more than $5,000, neither a qualified appraisal nor Section B of Form 8283 is required for publicly traded securities that are: Listed on a stock exchange in which quotations are published on a daily basis, Regularly traded in a national or regional over-the-counter market for which published quotations are available, or Shares of an open-end investment company (mutual fund) for which quotations are published on a daily basis in a newspaper of general circulation throughout the United States. Irs tax return forms 2012 Publicly traded securities that meet these requirements must be reported on Form 8283, Section A. Irs tax return forms 2012   A qualified appraisal is not required, but Form 8283, Section B, Parts I and IV, must be completed, for an issue of a security that does not meet the requirements just listed but does meet these requirements: The issue is regularly traded during the computation period (defined later) in a market for which there is an “interdealer quotation system” (defined later), The issuer or agent computes the “average trading price” (defined later) for the same issue for the computation period, The average trading price and total volume of the issue during the computation period are published in a newspaper of general circulation throughout the United States, not later than the last day of the month following the end of the calendar quarter in which the computation period ends, The issuer or agent keeps books and records that list for each transaction during the computation period the date of settlement of the transaction, the name and address of the broker or dealer making the market in which the transaction occurred, and the trading price and volume, and The issuer or agent permits the Internal Revenue Service to review the books and records described in item (4) with respect to transactions during the computation period upon receiving reasonable notice. Irs tax return forms 2012   An interdealer quotation system is any system of general circulation to brokers and dealers that regularly disseminates quotations of obligations by two or more identified brokers or dealers who are not related to either the issuer or agent who computes the average trading price of the security. Irs tax return forms 2012 A quotation sheet prepared and distributed by a broker or dealer in the regular course of business and containing only quotations of that broker or dealer is not an interdealer quotation system. Irs tax return forms 2012   The average trading price is the average price of all transactions (weighted by volume), other than original issue or redemption transactions, conducted through a United States office of a broker or dealer who maintains a market in the issue of the security during the computation period. Irs tax return forms 2012 Bid and asked quotations are not taken into account. Irs tax return forms 2012   The computation period is weekly during October through December and monthly during January through September. Irs tax return forms 2012 The weekly computation periods during October through December begin with the first Monday in October and end with the first Sunday following the last Monday in December. Irs tax return forms 2012 Nonpublicly traded stock. Irs tax return forms 2012   If you contribute nonpublicly traded stock, for which you claim a deduction of $10,000 or less, a qualified appraisal is not required. Irs tax return forms 2012 However, you must attach Form 8283 to your tax return, with Section B, Parts I and IV, completed. Irs tax return forms 2012 Deductions of More Than $500,000 If you claim a deduction of more than $500,000 for a donation of property, you must attach a qualified appraisal of the property to your return. Irs tax return forms 2012 This does not apply to contributions of cash, inventory, publicly traded stock, or intellectual property. Irs tax return forms 2012 If you do not attach the appraisal, you cannot deduct your contribution, unless your failure to attach the appraisal is due to reasonable cause and not to willful neglect. Irs tax return forms 2012 Qualified Appraisal Generally, if the claimed deduction for an item or group of similar items of donated property is more than $5,000, you must get a qualified appraisal made by a qualified appraiser. Irs tax return forms 2012 You must also complete Form 8283, Section B, and attach it to your tax return. Irs tax return forms 2012 See Deductions of More Than $5,000, earlier. Irs tax return forms 2012 A qualified appraisal is an appraisal document that: Is made, signed, and dated by a qualified appraiser (defined later) in accordance with generally accepted appraisal standards, Meets the relevant requirements of Regulations section 1. Irs tax return forms 2012 170A-13(c)(3) and Notice 2006-96, 2006-46 I. Irs tax return forms 2012 R. Irs tax return forms 2012 B. Irs tax return forms 2012 902 (available at www. Irs tax return forms 2012 irs. Irs tax return forms 2012 gov/irb/2006-46_IRB/ar13. Irs tax return forms 2012 html), Relates to an appraisal made not earlier than 60 days before the date of contribution of the appraised property, Does not involve a prohibited appraisal fee, and Includes certain information (covered later). Irs tax return forms 2012 You must receive the qualified appraisal before the due date, including extensions, of the return on which a charitable contribution deduction is first claimed for the donated property. Irs tax return forms 2012 If the deduction is first claimed on an amended return, the qualified appraisal must be received before the date on which the amended return is filed. Irs tax return forms 2012 Form 8283, Section B, must be attached to your tax return. Irs tax return forms 2012 Generally, you do not need to attach the qualified appraisal itself, but you should keep a copy as long as it may be relevant under the tax law. Irs tax return forms 2012 There are four exceptions. Irs tax return forms 2012 If you claim a deduction of $20,000 or more for donations of art, you must attach a complete copy of the appraisal. Irs tax return forms 2012 See Paintings, Antiques, and Other Objects of Art, earlier. Irs tax return forms 2012 If you claim a deduction of more than $500,000 for a donation of property, you must attach the appraisal. Irs tax return forms 2012 See Deductions of More Than $500,000, earlier. Irs tax return forms 2012 If you claim a deduction of more than $500 for an article of clothing, or a household item, that is not in good used condition or better, that you donated after August 17, 2006, you must attach the appraisal. Irs tax return forms 2012 See Deduction over $500 for certain clothing or household items, earlier. Irs tax return forms 2012 If you claim a deduction in a tax year beginning after August 17, 2006, for an easement or other restriction on the exterior of a building in a historic district, you must attach the appraisal. Irs tax return forms 2012 See Building in registered historic district, earlier. Irs tax return forms 2012 Prohibited appraisal fee. Irs tax return forms 2012   Generally, no part of the fee arrangement for a qualified appraisal can be based on a percentage of the appraised value of the property. Irs tax return forms 2012 If a fee arrangement is based on what is allowed as a deduction, after Internal Revenue Service examination or otherwise, it is treated as a fee based on a percentage of appraised value. Irs tax return forms 2012 However, appraisals are not disqualified when an otherwise prohi