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State Tax E

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State Tax E

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

State tax e Publication 538 - Introductory Material Table of Contents IntroductionOrdering forms and publications. State tax e Tax Questions. State tax e Reminders Useful Items - You may want to see: Introduction Every taxpayer (individuals, business entities, etc. State tax e ) must figure taxable income on the basis of an annual accounting period called a tax year. State tax e The calendar year is the most common tax year. State tax e Other tax years include a fiscal year and a short tax year. State tax e Each taxpayer must use a consistent accounting method, which is a set of rules for determining when to report income and expenses. State tax e The most commonly used accounting methods are the cash method and the accrual method. State tax e Under the cash method, you generally report income in the tax year you receive it, and deduct expenses in the tax year in which you pay them. State tax e Under the accrual method, you generally report income in the tax year you earn it, regardless of when payment is received. State tax e You deduct expenses in the tax year you incur them, regardless of when payment is made. State tax e This publication explains some of the rules for accounting periods and accounting methods. State tax e In some cases, you may have to refer to other sources for a more in-depth explanation of the topic. State tax e Comments and suggestions. State tax e   We welcome your comments about this publication and your suggestions for future editions. State tax e   You can write to us at the following address: Internal Revenue Service Business, Exempt Organization and International Forms and Publications Branch SE:W:CAR:MP:T:B 1111 Constitution Ave. State tax e NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. State tax e Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. State tax e   You can email us at taxforms@irs. State tax e gov. State tax e Please put “Publications Comment” on the subject line. State tax e You can also send us comments from www. State tax e irs. State tax e gov/formspubs. State tax e Select “Comment on Tax Forms and Publications” under “More information. State tax e ”   Although we cannot respond individually to each email, we do appreciate your feedback and will consider your comments as we revise our tax products. State tax e Ordering forms and publications. State tax e   Visit www. State tax e irs. State tax e gov/formspubs to download forms and publications, call 1-800–829–3676, or write to the address below and receive a response within 10 days after your request is received. State tax e Internal Revenue Service 1201 N. State tax e Mitsubishi Motorway Bloomington, IL 61705-6613 Tax Questions. State tax e   If you have a tax question, check the information available on IRS. State tax e gov or call 1-800-829-1040. State tax e We cannot answer tax questions sent to the above address. State tax e Reminders Photographs of missing children. State tax e  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. State tax e Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. State tax e You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. State tax e Useful Items - You may want to see: Publication 537 Installment Sales 541 Partnerships 542 Corporations Form (and Instructions) 1128 Application To Adopt, Change, or Retain a Tax Year 2553 Election by a Small Business Corporation 3115 Application for Change in Accounting Method 8716 Election To Have a Tax Year Other Than a Required Tax Year See Ordering forms and publications, earlier for information about getting these publications and forms. State tax e Prev  Up  Next   Home   More Online Publications