Filing Your Taxes Online is Fast, Easy and Secure.
Start now and receive your tax refund in as little as 7 days.

1. Get Answers

Your online questions are customized to your unique tax situation.

2. Maximize your Refund

Find tax credits for everything from school tuition to buying a hybri

3. E-File for FREE

E-file free with direct deposit to get your refund in as few as 7 days.

Filing your taxes with paper mail can be difficult and it could take weeks for your refund to arrive. IRS e-file is easy, fast and secure. There is no paperwork going to the IRS so tax refunds can be processed in as little as 7 days with direct deposit. As you prepare your taxes online, you can see your tax refund in real time.

FREE audit support and representation from an enrolled agent – NEW and only from H&R Block

Military Tax Free Zones

Federal Tax Form 1040x1040 EzAmendment Tax ReturnBest Tax SoftwareIrs 2012 1040 Tax Forms2009 Amended Tax ReturnEz Form 2014Hr Block Tax ReturnTaxact 1040nrTaxact 2013 FreePa Tax Forms 2011Amend Tax FormEfile State TaxesHow To File State TaxHarold Washington College Free Tax Service2012 1040 FormsI Need Tax Instruction Booklet For 1040ezIrs Tax Forms 2007Indiana State Tax Forms 2011Free State Taxes OnlineHow Can I File My 2012 Taxes LateFile Federal Taxes FreeUnemployment TaxNj 1040x2011 Tax Forms 1040aTax Form 1040ez 2014Free Filing State TaxesFiling Tax ExtensionPrintable Tax Forms 1040ezIrs 1040ez OnlineAmend My 2011 TaxesMilitary Filing State TaxesAmending A Tax Return 2012Amend A Tax Return 2012Free Federal And State Taxes1040 EzWww Hrblock ComFree 1040ez FormsTurbo Tax Free For MilitaryHow Do You Amend Your Taxes Online

Military Tax Free Zones

Military tax free zones Internal Revenue Bulletin:  2013-12  March 18, 2013  Rev. Military tax free zones Proc. Military tax free zones 2013-21 Table of Contents SECTION 1. Military tax free zones PURPOSE SECTION 2. Military tax free zones BACKGROUND SECTION 3. Military tax free zones SCOPE SECTION 4. Military tax free zones APPLICATION. Military tax free zones 01 Limitations on Depreciation Deductions for Certain Automobiles. Military tax free zones . Military tax free zones 02 Inclusions in Income of Lessees of Passenger Automobiles. Military tax free zones SECTION 5. Military tax free zones EFFECTIVE DATE SECTION 6. Military tax free zones DRAFTING INFORMATION SECTION 1. Military tax free zones PURPOSE This revenue procedure provides: (1) limitations on depreciation deductions for owners of passenger automobiles first placed in service by the taxpayer during calendar year 2013, including separate tables of limitations on depreciation deductions for trucks and vans; and (2) the amounts that must be included in income by lessees of passenger automobiles first leased by the taxpayer during calendar year 2013, including a separate table of inclusion amounts for lessees of trucks and vans. Military tax free zones The tables detailing these depreciation limitations and lessee inclusion amounts reflect the automobile price inflation adjustments required by § 280F(d)(7) of the Internal Revenue Code. Military tax free zones SECTION 2. Military tax free zones BACKGROUND . Military tax free zones 01 For owners of passenger automobiles, § 280F(a) imposes dollar limitations on the depreciation deduction for the year the taxpayer places the passenger automobile in service and for each succeeding year. Military tax free zones For passenger automobiles placed in service after 1988, § 280F(d)(7) requires the Internal Revenue Service to increase the amounts allowable as depreciation deductions by a price inflation adjustment amount. Military tax free zones The method of calculating this price inflation amount for trucks and vans placed in service in or after calendar year 2003 uses a different CPI “automobile component” (the “new trucks” component) than that used in the price inflation amount calculation for other passenger automobiles (the “new cars” component), resulting in somewhat higher depreciation deductions for trucks and vans. Military tax free zones This change reflects the higher rate of price inflation for trucks and vans since 1988. Military tax free zones . Military tax free zones 02 Section 331(a) of the American Taxpayer Relief Act of 2012, Pub. Military tax free zones L. Military tax free zones No. Military tax free zones 112-240, 126 Stat. Military tax free zones 2313 (Jan. Military tax free zones 2, 2013) (the “Act”) extended the 50 percent additional first year depreciation deduction under § 168(k) to qualified property acquired by the taxpayer after December 31, 2007, and before January 1, 2014, if no written binding contract for the acquisition of the property existed before January 1, 2008, and if the taxpayer places the property in service generally before January 1, 2014. Military tax free zones Section 168(k)(2)(F)(i) increases the first year depreciation allowed under § 280F(a)(1)(A)(i) by $8,000 for passenger automobiles to which the additional first year depreciation deduction under § 168(k) (hereinafter, referred to as “§ 168(k) additional first year depreciation deduction”) applies. Military tax free zones . Military tax free zones 03 Section 168(k)(2)(D)(i) provides that the § 168(k) additional first year depreciation deduction does not apply to any property required to be depreciated under the alternative depreciation system of § 168(g), including property described in § 280F(b)(1). Military tax free zones Section 168(k)(2)(D)(iii) permits a taxpayer to elect out of the § 168(k) additional first year depreciation deduction for any class of property. Military tax free zones Section 168(k)(4), as amended by the Act, permits a corporation to elect to increase the alternative minimum tax (“AMT”) credit limitation under § 53(c), instead of claiming the § 168(k) additional first year depreciation deduction for all eligible qualified property placed in service after December 31, 2012, that is round 3 extension property (as defined in § 168(k)(4)(J)(iv)). Military tax free zones Accordingly, this revenue procedure provides tables for passenger automobiles for which the § 168(k) additional first year depreciation deduction applies. Military tax free zones This revenue procedure also provides tables for passenger automobiles for which the § 168(k) additional first year depreciation deduction does not apply, either because taxpayer: (1) purchased the passenger automobile used; (2) did not use the passenger automobile during 2013 more than 50 percent for business purposes; (3) elected out of the § 168(k) additional first year depreciation deduction pursuant to § 168(k)(2)(D)(iii); or (4) elected to increase the § 53 AMT credit limitation in lieu of claiming § 168(k) additional first year depreciation. Military tax free zones . Military tax free zones 04 Section 280F(c) requires a reduction in the deduction allowed to the lessee of a leased passenger automobile. Military tax free zones The reduction must be substantially equivalent to the limitations on the depreciation deductions imposed on owners of passenger automobiles. Military tax free zones Under § 1. Military tax free zones 280F-7(a) of the Income Tax Regulations, this reduction requires a lessee to include in gross income an amount determined by applying a formula to the amount obtained from a table. Military tax free zones One table applies to lessees of trucks and vans and another table applies to all other passenger automobiles. Military tax free zones Each table shows inclusion amounts for a range of fair market values for each taxable year after the passenger automobile is first leased. Military tax free zones SECTION 3. Military tax free zones SCOPE . Military tax free zones 01 The limitations on depreciation deductions in section 4. Military tax free zones 01(2) of this revenue procedure apply to passenger automobiles (other than leased passenger automobiles) that are placed in service by the taxpayer in calendar year 2013, and continue to apply for each taxable year that the passenger automobile remains in service. Military tax free zones . Military tax free zones 02 The tables in section 4. Military tax free zones 02 of this revenue procedure apply to leased passenger automobiles for which the lease term begins during calendar year 2013. Military tax free zones Lessees of these passenger automobiles must use these tables to determine the inclusion amount for each taxable year during which the passenger automobile is leased. Military tax free zones See Rev. Military tax free zones Proc. Military tax free zones 2008-22, 2008-1 C. Military tax free zones B. Military tax free zones 658, for passenger automobiles first leased during calendar year 2008; Rev. Military tax free zones Proc. Military tax free zones 2009-24, 2009-17 I. Military tax free zones R. Military tax free zones B. Military tax free zones 885, for passenger automobiles first leased during calendar year 2009; Rev. Military tax free zones Proc. Military tax free zones 2010-18, 2010-09 I. Military tax free zones R. Military tax free zones B. Military tax free zones 427, as amplified and modified by section 4. Military tax free zones 03 of Rev. Military tax free zones Proc. Military tax free zones 2011-21, 2011-12 I. Military tax free zones R. Military tax free zones B. Military tax free zones 560, for passenger automobiles first leased during calendar year 2010; Rev. Military tax free zones Proc. Military tax free zones 2011-21, for passenger automobiles first leased during calendar year 2011; and Rev. Military tax free zones Proc. Military tax free zones 2012-23, 2012-14 I. Military tax free zones R. Military tax free zones B. Military tax free zones 712, for passenger automobiles first leased during calendar year 2012. Military tax free zones SECTION 4. Military tax free zones APPLICATION . Military tax free zones 01 Limitations on Depreciation Deductions for Certain Automobiles. Military tax free zones (1) Amount of the inflation adjustment. Military tax free zones (a) Passenger automobiles (other than trucks or vans). Military tax free zones Under § 280F(d)(7)(B)(i), the automobile price inflation adjustment for any calendar year is the percentage (if any) by which the CPI automobile component for October of the preceding calendar year exceeds the CPI automobile component for October 1987. Military tax free zones Section 280F(d)(7)(B)(ii) defines the term “CPI automobile component” as the automobile component of the Consumer Price Index for all Urban Consumers published by the Department of Labor. Military tax free zones The new car component of the CPI was 115. Military tax free zones 2 for October 1987 and 143. Military tax free zones 787 for October 2012. Military tax free zones The October 2012 index exceeded the October 1987 index by 28. Military tax free zones 587. Military tax free zones Therefore, the automobile price inflation adjustment for 2013 for passenger automobiles (other than trucks and vans) is 24. Military tax free zones 8 percent (28. Military tax free zones 587/115. Military tax free zones 2 x 100%). Military tax free zones The dollar limitations in § 280F(a) are multiplied by a factor of 0. Military tax free zones 248, and the resulting increases, after rounding to the nearest $100, are added to the 1988 limitations to give the depreciation limitations applicable to passenger automobiles (other than trucks and vans) for calendar year 2013. Military tax free zones This adjustment applies to all passenger automobiles (other than trucks and vans) that are first placed in service in calendar year 2013. Military tax free zones (b) Trucks and vans. Military tax free zones To determine the dollar limitations for trucks and vans first placed in service during calendar year 2013, the Service uses the new truck component of the CPI instead of the new car component. Military tax free zones The new truck component of the CPI was 112. Military tax free zones 4 for October 1987 and 149. Military tax free zones 386 for October 2012. Military tax free zones The October 2012 index exceeded the October 1987 index by 36. Military tax free zones 986. Military tax free zones Therefore, the automobile price inflation adjustment for 2013 for trucks and vans is 32. Military tax free zones 9 percent (36. Military tax free zones 986/112. Military tax free zones 4 x 100%). Military tax free zones The dollar limitations in § 280F(a) are multiplied by a factor of 0. Military tax free zones 329, and the resulting increases, after rounding to the nearest $100, are added to the 1988 limitations to give the depreciation limitations for trucks and vans. Military tax free zones This adjustment applies to all trucks and vans that are first placed in service in calendar year 2013. Military tax free zones (2) Amount of the limitation. Military tax free zones Tables 1 through 4 contain the dollar amount of the depreciation limitation for each taxable year for passenger automobiles a taxpayer places in service in calendar year 2013. Military tax free zones Use Table 1 for a passenger automobile (other than a truck or van), and Table 2 for a truck or van, placed in service in calendar year 2013 for which the § 168(k) additional first year depreciation deduction applies. Military tax free zones Use Table 3 for a passenger automobile (other than a truck or van), and Table 4 for a truck or van, placed in service in calendar year 2013 for which the § 168(k) additional first year depreciation deduction does not apply. Military tax free zones REV. Military tax free zones PROC. Military tax free zones 2013-21 TABLE 1 DEPRECIATION LIMITATIONS FOR PASSENGER AUTOMOBILES (THAT ARE NOT TRUCKS OR VANS) PLACED IN SERVICE IN CALENDAR YEAR 2013 FOR WHICH THE § 168(k) ADDITIONAL FIRST YEAR DEPRECIATION DEDUCTION APPLIES Tax Year Amount 1st Tax Year $11,160 2nd Tax Year $5,100 3rd Tax Year $3,050 Each Succeeding Year $1,875 REV. Military tax free zones PROC. Military tax free zones 2013-21 TABLE 2 DEPRECIATION LIMITATIONS FOR TRUCKS AND VANS PLACED IN SERVICE IN CALENDAR YEAR 2013 FOR WHICH THE § 168(k) ADDITIONAL FIRST YEAR DEPRECIATION DEDUCTION APPLIES Tax Year Amount 1st Tax Year $11,360 2nd Tax Year $5,400 3rd Tax Year $3,250 Each Succeeding Year $1,975 REV. Military tax free zones PROC. Military tax free zones 2013-21 TABLE 3 DEPRECIATION LIMITATIONS FOR PASSENGER AUTOMOBILES (THAT ARE NOT TRUCKS OR VANS) PLACED IN SERVICE IN CALENDAR YEAR 2013 FOR WHICH THE § 168(k) ADDITIONAL FIRST YEAR DEPRECIATION DEDUCTION DOES NOT APPLY Tax Year Amount 1st Tax Year $3,160 2nd Tax Year $5,100 3rd Tax Year $3,050 Each Succeeding Year $1,875 REV. Military tax free zones PROC. Military tax free zones 2013-21 TABLE 4 DEPRECIATION LIMITATIONS FOR TRUCKS AND VANS PLACED IN SERVICE IN CALENDAR YEAR 2013 FOR WHICH THE § 168(k) ADDITIONAL FIRST YEAR DEPRECIATION DEDUCTION DOES NOT APPLY Tax Year Amount 1st Tax Year $3,360 2nd Tax Year $5,400 3rd Tax Year $3,250 Each Succeeding Year $1,975 . Military tax free zones 02 Inclusions in Income of Lessees of Passenger Automobiles. Military tax free zones A taxpayer must follow the procedures in § 1. Military tax free zones 280F-7(a) for determining the inclusion amounts for passenger automobiles first leased in calendar year 2013. Military tax free zones In applying these procedures, lessees of passenger automobiles other than trucks and vans should use Table 5 of this revenue procedure, while lessees of trucks and vans should use Table 6 of this revenue procedure. Military tax free zones REV. Military tax free zones PROC. Military tax free zones 2013-21 TABLE 5 DOLLAR AMOUNTS FOR PASSENGER AUTOMOBILES (THAT ARE NOT TRUCKS OR VANS) WITH A LEASE TERM BEGINNING IN CALENDAR YEAR 2013 Fair Market Value of Passenger Automobile Tax Year During Lease Over Not Over 1st 2nd 3rd 4th 5th & later $19,000 $19,500 2 4 6 7 8 19,500 20,000 2 5 6 9 9 20,000 20,500 2 5 8 9 11 20,500 21,000 3 6 8 10 12 21,000 21,500 3 6 10 11 13 21,500 22,000 3 7 10 13 14 22,000 23,000 4 8 11 14 16 23,000 24,000 4 9 14 16 18 24,000 25,000 5 10 15 18 21 25,000 26,000 5 12 16 21 23 26,000 27,000 6 12 19 23 25 27,000 28,000 6 14 20 25 28 28,000 29,000 7 15 22 27 30 29,000 30,000 7 16 24 29 33 30,000 31,000 8 17 26 31 35 31,000 32,000 8 19 27 33 38 32,000 33,000 9 20 29 35 40 33,000 34,000 10 21 31 37 43 34,000 35,000 10 22 33 39 45 35,000 36,000 11 23 35 41 48 36,000 37,000 11 25 36 43 50 37,000 38,000 12 26 38 45 53 38,000 39,000 12 27 40 47 55 39,000 40,000 13 28 42 49 58 40,000 41,000 13 29 44 52 59 41,000 42,000 14 30 45 54 63 42,000 43,000 14 32 47 56 64 43,000 44,000 15 33 48 59 67 44,000 45,000 15 34 51 60 69 45,000 46,000 16 35 52 63 72 46,000 47,000 17 36 54 65 74 47,000 48,000 17 38 55 67 77 48,000 49,000 18 39 57 69 79 49,000 50,000 18 40 59 71 82 50,000 51,000 19 41 61 73 84 51,000 52,000 19 42 63 75 87 52,000 53,000 20 43 65 77 89 53,000 54,000 20 45 66 79 92 54,000 55,000 21 46 68 81 94 55,000 56,000 21 47 70 84 96 56,000 57,000 22 48 72 85 99 57,000 58,000 22 50 73 88 101 58,000 59,000 23 51 75 90 103 59,000 60,000 24 52 76 92 106 60,000 62,000 24 54 79 95 110 62,000 64,000 25 56 83 99 115 64,000 66,000 27 58 87 103 120 66,000 68,000 28 60 90 108 125 68,000 70,000 29 63 93 112 130 70,000 72,000 30 65 97 117 134 72,000 74,000 31 68 100 121 139 74,000 76,000 32 70 104 125 144 76,000 78,000 33 73 107 129 149 78,000 80,000 34 75 111 133 154 80,000 85,000 36 79 117 141 162 85,000 90,000 39 85 126 151 174 90,000 95,000 41 91 135 162 186 95,000 100,000 44 97 144 172 199 100,000 110,000 48 106 157 188 217 110,000 120,000 53 118 174 210 241 120,000 130,000 59 129 193 230 266 130,000 140,000 64 141 210 252 290 140,000 150,000 70 153 227 273 315 150,000 160,000 75 165 245 294 339 160,000 170,000 80 177 263 315 363 170,000 180,000 86 189 280 336 388 180,000 190,000 91 201 298 357 412 190,000 200,000 97 212 316 378 436 200,000 210,000 102 224 333 400 461 210,000 220,000 107 236 351 420 486 220,000 230,000 113 248 368 442 509 230,000 240,000 118 260 386 463 534 240,000 And up 124 272 403 484 558 REV. Military tax free zones PROC. Military tax free zones 2013-21 TABLE 6 DOLLAR AMOUNTS FOR TRUCKS AND VANS WITH A LEASE TERM BEGINNING IN CALENDAR YEAR 2013 Fair Market Value of Truck or Van Tax Year During Lease Over Not Over 1st 2nd 3rd 4th 5th & later $19,000 $19,500 1 3 4 5 6 19,500 20,000 2 3 5 6 7 20,000 20,500 2 4 6 7 8 20,500 21,000 2 5 7 8 9 21,000 21,500 2 5 8 9 11 21,500 22,000 3 6 8 10 12 22,000 23,000 3 7 10 11 14 23,000 24,000 4 8 11 14 16 24,000 25,000 4 9 14 16 18 25,000 26,000 5 10 15 18 21 26,000 27,000 5 12 17 20 23 27,000 28,000 6 13 18 23 25 28,000 29,000 6 14 20 25 28 29,000 30,000 7 15 22 27 30 30,000 31,000 7 16 24 29 33 31,000 32,000 8 17 26 31 35 32,000 33,000 8 19 27 33 38 33,000 34,000 9 20 29 35 41 34,000 35,000 10 21 31 37 43 35,000 36,000 10 22 33 39 46 36,000 37,000 11 23 35 41 48 37,000 38,000 11 25 36 43 51 38,000 39,000 12 26 38 45 53 39,000 40,000 12 27 40 48 55 40,000 41,000 13 28 42 49 58 41,000 42,000 13 29 44 52 60 42,000 43,000 14 30 46 54 62 43,000 44,000 14 32 47 56 65 44,000 45,000 15 33 48 59 67 45,000 46,000 15 34 51 60 70 46,000 47,000 16 35 52 63 72 47,000 48,000 17 36 54 65 74 48,000 49,000 17 38 55 67 77 49,000 50,000 18 39 57 69 79 50,000 51,000 18 40 59 71 82 51,000 52,000 19 41 61 73 84 52,000 53,000 19 42 63 75 87 53,000 54,000 20 43 65 77 89 54,000 55,000 20 45 66 80 91 55,000 56,000 21 46 68 81 94 56,000 57,000 21 47 70 84 96 57,000 58,000 22 48 72 86 98 58,000 59,000 22 50 73 88 101 59,000 60,000 23 51 75 90 103 60,000 62,000 24 52 78 93 108 62,000 64,000 25 55 81 97 113 64,000 66,000 26 57 85 101 118 66,000 68,000 27 60 88 106 122 68,000 70,000 28 62 92 110 127 70,000 72,000 29 64 96 114 132 72,000 74,000 30 67 99 118 137 74,000 76,000 31 69 103 122 142 76,000 78,000 32 72 105 127 147 78,000 80,000 34 73 110 131 151 80,000 85,000 35 78 116 138 160 85,000 90,000 38 84 124 149 172 90,000 95,000 41 90 133 160 184 95,000 100,000 44 95 142 171 196 100,000 110,000 48 104 156 186 214 110,000 120,000 53 116 173 207 240 120,000 130,000 58 128 191 228 264 130,000 140,000 64 140 208 249 288 140,000 150,000 69 152 226 270 313 150,000 160,000 75 164 243 292 336 160,000 170,000 80 176 261 312 361 170,000 180,000 85 188 278 334 386 180,000 190,000 91 199 296 355 410 190,000 200,000 96 211 314 376 434 200,000 210,000 101 223 332 397 459 210,000 220,000 107 235 349 418 483 220,000 230,000 112 247 367 439 507 230,000 240,000 118 259 384 460 532 240,000 And up 123 271 401 482 556 SECTION 5. Military tax free zones EFFECTIVE DATE This revenue procedure applies to passenger automobiles that a taxpayer first places in service or first leases during calendar year 2013. Military tax free zones SECTION 6. Military tax free zones DRAFTING INFORMATION The principal author of this revenue procedure is Bernard P. Military tax free zones Harvey of the Office of Associate Chief Counsel (Income Tax & Accounting). Military tax free zones For further information regarding this revenue procedure, contact Mr. Military tax free zones Harvey at (202) 622-4930 (not a toll-free call). Military tax free zones Prev  Up  Next   Home   More Internal Revenue Bulletins

Criminal Enforcement Topics

 

 

Print - Click this link to Print this page

Criminal Enforcement

Tax Fraud Alerts
"If it sounds too good to be true, it probably is!" Seek expert advice before you subscribe to any scheme that offers instant wealth or exemption from your obligation as a United States Citizen to pay taxes. Buying into a tax evasion scheme can be very costly. To arrive at the 'Tax Fraud Alerts' page quickly, use the Keyword 'Fraud' from www.irs.gov

Criminal Investigation (CI) At-a-Glance
Criminal Investigation (CI) serves the American public by investigating potential criminal violations of the Internal Revenue Code and related financial crimes in a manner that fosters confidence in the tax system and compliance with the law.

What Criminal Investigation Does
Some people bend the tax law -- others break it. Criminal Investigation's job is to pursue the lawbreakers.

Criminal Investigation Statistical Data
Enforcement statistics show trends in areas of fraud. This data assists Criminal Investigation in determining where to focus our resources.

IRS Criminal Investigation Press Releases - Calendar Year 2014
Here you will find links to IRS Criminal Investigation press releases issued by the IRS Special Agents in Charge

How to Make an Offshore Voluntary Disclosure
Taxpayers wanting to report undisclosed income or assets should come in through the IRS Voluntary Disclosure Program.

Criminal Investigation Special Agent Careers
A Career In Action! As an IRS Criminal Investigation (CI) Special Agent, you will pull together your accounting and law enforcement skills. CI special agents are duly sworn law enforcement officers who investigate complex financial crimes associated with tax evasion, money laundering, narcotics, public corruption, and much more. Are You Ready For The Challenge?

Information for Retired IRS Criminal Investigation Special Agents
Information for retired IRS Criminal Investigation special agents to apply to "Retired Law Special Agent" credentials under the Law Enforcement Officers Safety Act of 2004.

Page Last Reviewed or Updated: 28-Mar-2014

The Military Tax Free Zones

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