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

Below are some of the more common questions and answers about Gift Tax issues. You may also find additional information in Publication 950 or some of the other forms and publications offered on our Forms Page. Included in this area are the instructions to Forms 706 and 709. Within these instructions, you will find the tax rate schedules to the related returns. If the answers to your questions can not be found in these resources, we strongly recommend visiting with a tax practitioner.


Who pays the gift tax?
The donor is generally responsible for paying the gift tax. Under special arrangements the donee may agree to pay the tax instead. Please visit with your tax professional if you are considering this type of arrangement.

What is considered a gift?
Any transfer to an individual, either directly or indirectly, where full consideration (measured in money or money's worth) is not received in return.

What can be excluded from gifts?
The general rule is that any gift is a taxable gift. However, there are many exceptions to this rule. Generally, the following gifts are not taxable gifts.

  1. Gifts that are not more than the annual exclusion for the calendar year.
  2. Tuition or medical expenses you pay for someone (the educational and medical exclusions).
  3. Gifts to your spouse.
  4. Gifts to a political organization for its use.

In addition to this, gifts to qualifying charities are deductible from the value of the gift(s) made.

May I deduct gifts on my income tax return?
Making a gift or leaving your estate to your heirs does not ordinarily affect your federal income tax. You cannot deduct the value of gifts you make (other than gifts that are deductible charitable contributions). If you are not sure whether the gift tax or the estate tax applies to your situation, refer to Publication 950, Introduction to Estate and Gift Taxes.

How many annual exclusions are available?
The annual exclusion applies to gifts to each donee. In other words, if you give each of your children $11,000 in 2002-2005, $12,000 in 2006-2008, $13,000 in 2009-2012 and $14,000 on or after January 1, 2013, the annual exclusion applies to each gift.

What if my spouse and I want to give away property that we own together?
You are each entitled to the annual exclusion amount on the gift. Together, you can give $22,000 to each donee (2002-2005) or $24,000 (2006-2008), $26,000 (2009-2012) and $28,000 on or after January 1, 2013.

What other information do I need to include with the return?
Refer to Form 709 (PDF), 709 Instructions and Publication 950. Among other items listed:

  1. Copies of appraisals.
  2. Copies of relevant documents regarding the transfer.
  3. Documentation of any unusual items shown on the return (partially-gifted assets, other items relevant to the transfer(s)).

What is "Fair Market Value?"
Fair Market Value is defined as: "The fair market value is the price at which the property would change hands between a willing buyer and a willing seller, neither being under any compulsion to buy or to sell and both having reasonable knowledge of relevant facts. The fair market value of a particular item of property includible in the decedent's gross estate is not to be determined by a forced sale price. Nor is the fair market value of an item of property to be determined by the sale price of the item in a market other than that in which such item is most commonly sold to the public, taking into account the location of the item wherever appropriate." Regulation §20.2031-1.

Who should I hire to represent me and prepare and file the return?
The Internal Revenue Service cannot make recommendations about specific individuals, but there are several factors to consider:

  1. How complex is the transfer?
  2. How large is the transfer?
  3. Do I need an attorney, CPA, Enrolled Agent (EA) or other professional(s)?

For most simple, small transfers (less than the annual exclusion amount) you may not need the services of a professional.

However, if the transfer is large or complicated or both, then these actions should be considered; It is a good idea to discuss the matter with several attorneys and CPAs or EAs. Ask about how much experience they have had and ask for referrals. This process should be similar to locating a good physician. Locate other individuals that have had similar experiences and ask for recommendations. Finally, after the individual(s) are employed and begin to work on transfer matters, make sure the lines of communication remain open so that there are no surprises.

Finally, people who make gifts as a part of their overall estate and financial plan often engage the services of both attorneys and CPAs, EAs and other professionals. The attorney usually handles wills, trusts and transfer documents that are involved and reviews the impact of documents on the gift tax return and overall plan. The CPA or EA often handles the actual return preparation and some representation of the donor in matters with the IRS. However, some attorneys handle all of the work. CPAs or EAs may also handle most of the work, but cannot take care of wills, trusts, deeds and other matters where a law license is required. In addition, other professionals (such as appraisers, surveyors, financial advisors and others) may need to be engaged during this time

Do I have to talk to the IRS during an examination?
You do not have to be present during an examination unless IRS representatives need to ask specific questions. Although you may represent yourself during an examination, most donors prefer that the professional(s) they have employed handle this phase of the examination. You may delegate authority for this by executing Form 2848 "Power of Attorney."

What if I disagree with the examination proposals?
You have many rights and avenues of appeal if you disagree with any proposals made by the IRS.  See Publications 1 and 5 (PDF) for an explanation of these options.

What if I sell property that has been given to me?
The general rule is that your basis in the property is the same as the basis of the donor. For example, if you were given stock that the donor had purchased for $10 per share (and that was his/her basis), and you later sold it for $100 per share, you would pay income tax on a gain of $90 per share. (Note: The rules are different for property acquired from an estate).

Most information for this page came from the Internal Revenue Code: Chapter 12--Gift Tax (generally Internal Revenue Code §2501 and following, related regulations and other sources)

Can a married same sex donor claim the gift tax marital deduction for a transfer to his or her spouse?
For federal tax purposes, the terms “spouse,” “husband,” and “wife” includes individuals of the same sex who were lawfully married under the laws of a state whose laws authorize the marriage of two individuals of the same sex and who remain married.  Also, the Service will recognize a marriage of individuals of the same sex that was validly created under the laws of the state of celebration even if the married couple resides in a state that does not recognize the validity of same-sex marriages.

However, the terms “spouse,” “husband and wife,” “husband,” and “wife” do not include individuals (whether of the opposite sex or the same sex) who have entered into a registered domestic partnership, civil union, or other similar formal relationship recognized under state law that is not denominated as a marriage under the laws of that state, and the term “marriage” does not include such formal relationships.

Gifts to your spouse are eligible for the marital deduction.

For further information, including the timeframes regarding filing claims or amended returns, see Revenue Ruling 2013-17.

Revenue Ruling 2013-17, along with updated Frequently Asked Questions for same-sex couples and updated FAQs for registered domestic partners and individuals in civil unions, are available today on IRS.gov. See also Publication 555, Community Property.


If you have suggestions or comments (or suggested FAQs) for the Estate and Gift Tax web site, please contact us: CONTACT ESTATE AND GIFT TAX.  We will not be able to respond to your email, but will consider it when making improvements or additions to this site.

Page Last Reviewed or Updated: 20-Feb-2014

The Lowest Price State Tax Filing

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Lowest price state tax filing Where's My Refund? has a new look this year! The tool will include a tracker that displays progress through three stages: (1) return received, (2) refund approved, and (3) refund sent. Lowest price state tax filing Where's My Refund? will provide an actual personalized refund date as soon as the IRS processes your tax return and approves your refund. Lowest price state tax filing So in a change from previous filing seasons, you won't get an estimated refund date right away. Lowest price state tax filing Where's My Refund? includes information for the most recent return filed in the current year and does not include information about amended returns. Lowest price state tax filing You can obtain a free transcript online at IRS. Lowest price state tax filing gov by clicking on Order a Return or Account Transcript under “Tools. Lowest price state tax filing ” For a transcript by phone, call 1-800-908-9946 and follow the prompts in the recorded message. 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Lowest price state tax filing Determine if Form 6251 (Alternative Minimum Tax— Individuals), must be filed by using our Alternative Minimum Tax (AMT) Assistant available at IRS. Lowest price state tax filing gov by typing Alternative Minimum Tax Assistant in the search box. Lowest price state tax filing Sign up to receive local and national tax news by email. Lowest price state tax filing Get information on starting and operating a small business. Lowest price state tax filing Phone. Lowest price state tax filing Many services are available by phone. Lowest price state tax filing   Ordering forms, instructions, and publications. Lowest price state tax filing Call 1-800-TAX-FORM (1-800-829-3676) to order current-year forms, instructions, and publications, and prior-year forms and instructions (limited to 5 years). Lowest price state tax filing You should receive your order within 10 days. Lowest price state tax filing Asking tax questions. 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Lowest price state tax filing The TTY/TDD telephone number is for individuals who are deaf, hard of hearing, or have a speech disability. Lowest price state tax filing These individuals can also access the IRS through relay services such as the Federal Relay Service at www. Lowest price state tax filing gsa. Lowest price state tax filing gov/fedrelay. Lowest price state tax filing TeleTax topics. Lowest price state tax filing Call 1-800-829-4477 to listen to pre-recorded messages covering various tax topics. Lowest price state tax filing Checking the status of your 2012 refund. Lowest price state tax filing To check the status of your 2012 refund, call 1-800-829-1954 or 1-800-829-4477 (automated Where's My Refund? information 24 hours a day, 7 days a week). Lowest price state tax filing Information about your return will generally be available within 24 hours after the IRS receives your e-filed return, or 4 weeks after you mail your paper return. Lowest price state tax filing If you filed Form 8379 with your return, wait 14 weeks (11 weeks if you filed electronically). Lowest price state tax filing Have your 2012 tax return handy so you can provide your social security number, your filing status, and the exact whole dollar amount of your refund. Lowest price state tax filing Where's My Refund? will provide an actual personalized refund date as soon as the IRS processes your tax return and approves your refund. Lowest price state tax filing Where's My Refund? includes information for the most recent return filed in the current year and does not include information about amended returns. Lowest price state tax filing Evaluating the quality of our telephone services. Lowest price state tax filing To ensure IRS representatives give accurate, courteous, and professional answers, we use several methods to evaluate the quality of our telephone services. 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