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Tax Slayer 2011

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Tax Slayer 2011

Tax slayer 2011 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. Tax slayer 2011 Appendix A — Summary Record of Traditional IRA(s) for 2013 and Worksheet for Determining Required Minimum Distributions. Tax slayer 2011 Appendix B — Worksheets you use if you receive social security benefits and are subject to the IRA deduction phaseout rules. Tax slayer 2011 A filled-in example is included. Tax slayer 2011 Worksheet 1, Computation of Modified AGI. Tax slayer 2011 Worksheet 2, Computation of Traditional IRA Deduction for 2013. Tax slayer 2011 Worksheet 3, Computation of Taxable Social Security Benefits. Tax slayer 2011 Comprehensive Example and completed worksheets. Tax slayer 2011 Appendix C — Life Expectancy Tables. Tax slayer 2011 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. Tax slayer 2011 Table I (Single Life Expectancy). Tax slayer 2011 Table II (Joint Life and Last Survivor Expectancy). Tax slayer 2011 Table III (Uniform Lifetime). Tax slayer 2011 Appendix A. Tax slayer 2011 Summary Record of Traditional IRA(s) for 2013   Name ______________________________________ I was □ covered □ not covered by my employer's retirement plan during the year. Tax slayer 2011 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. Tax slayer 2011         2. Tax slayer 2011         3. Tax slayer 2011         4. Tax slayer 2011         5. Tax slayer 2011         6. Tax slayer 2011         7. Tax slayer 2011         8. Tax slayer 2011         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. Tax slayer 2011             2. Tax slayer 2011             3. Tax slayer 2011             4. Tax slayer 2011             5. Tax slayer 2011             6. Tax slayer 2011             7. Tax slayer 2011             8. Tax slayer 2011             Total               Basis of all traditional IRAs for 2013 and earlier years (from Form 8606, line 14) $ Note. Tax slayer 2011 You should keep copies of your income tax return, and Forms W-2, 8606, and 5498. Tax slayer 2011 Appendix A. Tax slayer 2011 (Continued) Worksheet for Determining Required Minimum Distributions 1. Tax slayer 2011 Age 70½ 71½ 72½ 73½ 74½ 2. Tax slayer 2011 Year age was reached           3. Tax slayer 2011 Value of IRA at the close of business on  December 31 of the year immediately prior to the year on line 21           4. Tax slayer 2011 Distribution period from Table III or life expectancy  from Life Expectancy Table I or Table II2           5. Tax slayer 2011 Required distribution (divide line 3 by line 4)3                         1. Tax slayer 2011 Age 75½ 76½ 77½ 78½ 79½ 2. Tax slayer 2011 Year age was reached           3. Tax slayer 2011 Value of IRA at the close of business on  December 31 of the year immediately prior to the year on line 21           4. Tax slayer 2011 Distribution period from Table III or life expectancy from Life Expectancy Table I or Table II2           5. Tax slayer 2011 Required distribution (divide line 3 by line 4)3                         1. Tax slayer 2011 Age 80½ 81½ 82½ 83½ 84½ 2. Tax slayer 2011 Year age was reached           3. Tax slayer 2011 Value of IRA at the close of business on  December 31 of the year immediately prior to the year on line 21           4. Tax slayer 2011 Distribution period from Table III or life expectancy from Life Expectancy Table I or Table II2           5. Tax slayer 2011 Required distribution (divide line 3 by line 4)3                         1. Tax slayer 2011 Age 85½ 86½ 87½ 88½ 89½ 2. Tax slayer 2011 Year age was reached           3. Tax slayer 2011 Value of IRA at the close of business on  December 31 of the year immediately prior to the year on line 21           4. Tax slayer 2011 Distribution period from Table III or life expectancy from Life Expectancy Table I or Table II2           5. Tax slayer 2011 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. Tax slayer 2011 2Use the appropriate life expectancy or distribution period for each year and for each IRA. Tax slayer 2011 3If you have more than one IRA, you must withdraw an amount equal to the total of the required distributions figured for each IRA. Tax slayer 2011 You can, however, withdraw the total from one IRA or from more than one IRA. Tax slayer 2011 Appendix B. Tax slayer 2011 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. Tax slayer 2011 (See Are You Covered by an Employer Plan? in chapter 1. Tax slayer 2011 )  Use Worksheet 1 to figure your modified adjusted gross income. Tax slayer 2011 This amount is needed in the computation of your IRA deduction, if any, which is figured using Worksheet 2. Tax slayer 2011   The IRA deduction figured using Worksheet 2 is entered on your tax return. Tax slayer 2011 Worksheet 1 Computation of Modified AGI (For use only by taxpayers who receive social security benefits)   Filing Status — Check only one box:  □ A. Tax slayer 2011 Married filing jointly  □ B. Tax slayer 2011 Single, Head of Household, Qualifying Widow(er), or Married filing separately and  lived apart from your spouse during the entire year  □ C. Tax slayer 2011 Married filing separately and lived with your spouse at any time during the year     1. Tax slayer 2011 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. Tax slayer 2011 )  1. Tax slayer 2011   2. Tax slayer 2011 Enter the amount in box 5 of all Forms SSA-1099 and Forms RRB-1099  2. Tax slayer 2011   3. Tax slayer 2011 Enter one-half of line 2  3. Tax slayer 2011   4. Tax slayer 2011 Enter the amount of any foreign earned income exclusion, foreign housing exclusion, U. Tax slayer 2011 S. Tax slayer 2011 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. Tax slayer 2011   5. Tax slayer 2011 Enter the amount of any tax-exempt interest reported on line 8b of Form 1040 or 1040A  5. Tax slayer 2011   6. Tax slayer 2011 Add lines 1, 3, 4, and 5  6. Tax slayer 2011   7. Tax slayer 2011 Enter the amount listed below for your filing status. Tax slayer 2011 $32,000 if you checked box A above. Tax slayer 2011 $25,000 if you checked box B above. Tax slayer 2011 $0 if you checked box C above. Tax slayer 2011  7. Tax slayer 2011   8. Tax slayer 2011 Subtract line 7 from line 6. Tax slayer 2011 If zero or less, enter -0- on this line  8. Tax slayer 2011   9. Tax slayer 2011 If line 8 is zero, skip to line 17, enter -0-, and continue with line 18. Tax slayer 2011   If line 8 is more than zero, enter the amount listed below for your filing status. Tax slayer 2011 $12,000 if you checked box A above. Tax slayer 2011 $9,000 if you checked box B above. Tax slayer 2011 $0 if you checked box C above  9. Tax slayer 2011   10. Tax slayer 2011 Subtract line 9 from line 8. Tax slayer 2011 If zero or less, enter -0-  10. Tax slayer 2011   11. Tax slayer 2011 Enter the smaller of line 8 or line 9  11. Tax slayer 2011   12. Tax slayer 2011 Enter one-half of line 11  12. Tax slayer 2011   13. Tax slayer 2011 Enter the smaller of line 3 or line 12  13. Tax slayer 2011   14. Tax slayer 2011 Multiply line 10 by . Tax slayer 2011 85. Tax slayer 2011 If line 10 is zero, enter -0-  14. Tax slayer 2011   15. Tax slayer 2011 Add lines 13 and 14  15. Tax slayer 2011   16. Tax slayer 2011 Multiply line 2 by . Tax slayer 2011 85  16. Tax slayer 2011   17. Tax slayer 2011 Taxable benefits to be included in modified AGI for traditional IRA deduction purposes. Tax slayer 2011  Enter the smaller of line 15 or line 16  17. Tax slayer 2011   18. Tax slayer 2011 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. Tax slayer 2011   19. Tax slayer 2011 Modified AGI for determining your reduced traditional IRA deduction — add lines 1, 17, and 18. Tax slayer 2011 Enter here and on line 2 of Worksheet 2, next  19. Tax slayer 2011   Appendix B. Tax slayer 2011 (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 . Tax slayer 2011 . Tax slayer 2011 . Tax slayer 2011 AND your modified AGI is over . Tax slayer 2011 . Tax slayer 2011 . Tax slayer 2011 THEN enter on line 1 below . Tax slayer 2011 . Tax slayer 2011 . Tax slayer 2011                 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. Tax slayer 2011 Skip this worksheet, proceed to Worksheet 3, and enter your IRA deduction on line 2 of Worksheet 3. Tax slayer 2011  **If you did not live with your spouse at any time during the year, consider your filing status as single. Tax slayer 2011  Note. Tax slayer 2011 If you were married and you or your spouse worked and you both contributed to IRAs, figure the deduction for each of you separately. Tax slayer 2011               1. Tax slayer 2011 Enter the applicable amount from above 1. Tax slayer 2011   2. Tax slayer 2011 Enter your modified AGI from Worksheet 1, line 19 2. Tax slayer 2011     Note. Tax slayer 2011 If line 2 is equal to or more than the amount on line 1, stop here; your traditional IRA contributions are not deductible. Tax slayer 2011 Proceed to Worksheet 3. Tax slayer 2011     3. Tax slayer 2011 Subtract line 2 from line 1 3. Tax slayer 2011   4. Tax slayer 2011 Multiply line 3 by the percentage below that applies to you. Tax slayer 2011 If the result is not a multiple of $10, round it to the next highest multiple of $10. Tax slayer 2011 (For example, $611. Tax slayer 2011 40 is rounded to $620. Tax slayer 2011 ) However, if the result is less than $200, enter $200. Tax slayer 2011       Married filing jointly or qualifying widow(er) and you are covered by an employer plan, multiply line 3 by 27. Tax slayer 2011 5%  (. Tax slayer 2011 275) (by 32. Tax slayer 2011 5% (. Tax slayer 2011 325) if you are age 50 or older). Tax slayer 2011 All others, multiply line 3 by 55% (. Tax slayer 2011 55) (by 65% (. Tax slayer 2011 65) if you are age 50 or older). Tax slayer 2011 4. Tax slayer 2011   5. Tax slayer 2011 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). Tax slayer 2011 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. Tax slayer 2011   6. Tax slayer 2011 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. Tax slayer 2011   7. Tax slayer 2011 Deduction. Tax slayer 2011 Compare lines 4, 5, and 6. Tax slayer 2011 Enter the smallest amount here (or a smaller amount if you choose). Tax slayer 2011 Enter this amount on the Form 1040 or 1040A line for your IRA. Tax slayer 2011 (If the amount on line 6 is more than the amount on line 7, complete line 8. Tax slayer 2011 ) 7. Tax slayer 2011   8. Tax slayer 2011 Nondeductible contributions. Tax slayer 2011 Subtract line 7 from line 5 or 6, whichever is smaller. Tax slayer 2011 Enter the result here and on line 1 of your Form 8606, Nondeductible IRAs. Tax slayer 2011 8. Tax slayer 2011   Appendix B. Tax slayer 2011 (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. Tax slayer 2011 Married filing jointly                   □ B. Tax slayer 2011 Single, Head of Household, Qualifying Widow(er), or Married filing separately  and lived apart from your spouse during the entire year                   □ C. Tax slayer 2011 Married filing separately and lived with your spouse at any time during the  year             1. Tax slayer 2011 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. Tax slayer 2011 ) 1. Tax slayer 2011   2. Tax slayer 2011 Deduction(s) from line 7 of Worksheet(s) 2 2. Tax slayer 2011   3. Tax slayer 2011 Subtract line 2 from line 1 3. Tax slayer 2011   4. Tax slayer 2011 Enter amount in box 5 of all Forms SSA-1099 and Forms RRB-1099 4. Tax slayer 2011   5. Tax slayer 2011 Enter one-half of line 4 5. Tax slayer 2011   6. Tax slayer 2011 Enter the amount of any foreign earned income exclusion, foreign housing exclusion, exclusion of income from U. Tax slayer 2011 S. Tax slayer 2011 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. Tax slayer 2011   7. Tax slayer 2011 Enter the amount of any tax-exempt interest reported on line 8b of Form 1040 or 1040A 7. Tax slayer 2011   8. Tax slayer 2011 Add lines 3, 5, 6, and 7 8. Tax slayer 2011   9. Tax slayer 2011 Enter the amount listed below for your filing status. Tax slayer 2011 $32,000 if you checked box A above. Tax slayer 2011 $25,000 if you checked box B above. Tax slayer 2011 $0 if you checked box C above. Tax slayer 2011 9. Tax slayer 2011   10. Tax slayer 2011 Subtract line 9 from line 8. Tax slayer 2011 If zero or less, enter -0- on this line. Tax slayer 2011 10. Tax slayer 2011   11. Tax slayer 2011 If line 10 is zero, stop here. Tax slayer 2011 None of your social security benefits are taxable. Tax slayer 2011  If line 10 is more than zero, enter the amount listed below for your filing status. Tax slayer 2011 $12,000 if you checked box A above. Tax slayer 2011 $9,000 if you checked box B above. Tax slayer 2011 $0 if you checked box C above. Tax slayer 2011 11. Tax slayer 2011   12. Tax slayer 2011 Subtract line 11 from line 10. Tax slayer 2011 If zero or less, enter -0- 12. Tax slayer 2011   13. Tax slayer 2011 Enter the smaller of line 10 or line 11 13. Tax slayer 2011   14. Tax slayer 2011 Enter one-half of line 13 . Tax slayer 2011 14. Tax slayer 2011   15. Tax slayer 2011 Enter the smaller of line 5 or line 14 15. Tax slayer 2011   16. Tax slayer 2011 Multiply line 12 by . Tax slayer 2011 85. Tax slayer 2011 If line 12 is zero, enter -0- 16. Tax slayer 2011   17. Tax slayer 2011 Add lines 15 and 16 17. Tax slayer 2011   18. Tax slayer 2011 Multiply line 4 by . Tax slayer 2011 85 18. Tax slayer 2011   19. Tax slayer 2011 Taxable social security benefits. Tax slayer 2011 Enter the smaller of line 17 or line 18 19. Tax slayer 2011   Appendix B. Tax slayer 2011 (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. Tax slayer 2011 He is 65 years old and had 2013 wages of $89,500. Tax slayer 2011 His wife did not work in 2013. Tax slayer 2011 He also received social security benefits of $12,000 and made a $6,000 contribution to his traditional IRA for the year. Tax slayer 2011 He had no foreign income, no tax-exempt interest, and no adjustments to income on lines 23 through 36 on his Form 1040. Tax slayer 2011 He participated in a section 401(k) retirement plan at work. Tax slayer 2011  John completes worksheets 1 and 2. Tax slayer 2011 Worksheet 2 shows that his 2013 IRA deduction is $4,980. Tax slayer 2011 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). Tax slayer 2011  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. Tax slayer 2011 Worksheet 1 Computation of Modified AGI (For use only by taxpayers who receive social security benefits)   Filing Status — Check only one box:  ☑ A. Tax slayer 2011 Married filing jointly  □ B. Tax slayer 2011 Single, Head of Household, Qualifying Widow(er), or Married filing separately and lived apart from your spouse during the entire year  □ C. Tax slayer 2011 Married filing separately and lived with your spouse at any time during the year     1. Tax slayer 2011 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. Tax slayer 2011 ) 1. Tax slayer 2011 89,500 2. Tax slayer 2011 Enter the amount in box 5 of all Forms SSA-1099 and Forms RRB-1099 2. Tax slayer 2011 12,000 3. Tax slayer 2011 Enter one-half of line 2 3. Tax slayer 2011 6,000 4. Tax slayer 2011 Enter the amount of any foreign earned income exclusion, foreign housing exclusion, U. Tax slayer 2011 S. Tax slayer 2011 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. Tax slayer 2011 0 5. Tax slayer 2011 Enter the amount of any tax-exempt interest reported on line 8b of Form 1040 or 1040A 5. Tax slayer 2011 0 6. Tax slayer 2011 Add lines 1, 3, 4, and 5 6. Tax slayer 2011 95,500 7. Tax slayer 2011 Enter the amount listed below for your filing status. Tax slayer 2011 $32,000 if you checked box A above. Tax slayer 2011 $25,000 if you checked box B above. Tax slayer 2011 $0 if you checked box C above. Tax slayer 2011 7. Tax slayer 2011 32,000 8. Tax slayer 2011 Subtract line 7 from line 6. Tax slayer 2011 If zero or less, enter -0- on this line 8. Tax slayer 2011 63,500 9. Tax slayer 2011 If line 8 is zero, skip to line 17, enter -0-, and continue with line 18. Tax slayer 2011   If line 8 is more than zero, enter the amount listed below for your filing status. Tax slayer 2011 $12,000 if you checked box A above. Tax slayer 2011 $9,000 if you checked box B above. Tax slayer 2011 $0 if you checked box C above 9. Tax slayer 2011 12,000 10. Tax slayer 2011 Subtract line 9 from line 8. Tax slayer 2011 If zero or less, enter -0- 10. Tax slayer 2011 51,500 11. Tax slayer 2011 Enter the smaller of line 8 or line 9 11. Tax slayer 2011 12,000 12. Tax slayer 2011 Enter one-half of line 11 12. Tax slayer 2011 6,000 13. Tax slayer 2011 Enter the smaller of line 3 or line 12 13. Tax slayer 2011 6,000 14. Tax slayer 2011 Multiply line 10 by . Tax slayer 2011 85. Tax slayer 2011 If line 10 is zero, enter -0- 14. Tax slayer 2011 43,775 15. Tax slayer 2011 Add lines 13 and 14 15. Tax slayer 2011 49,775 16. Tax slayer 2011 Multiply line 2 by . Tax slayer 2011 85 16. Tax slayer 2011 10,200 17. Tax slayer 2011 Taxable benefits to be included in modified AGI for traditional IRA deduction purposes. Tax slayer 2011  Enter the smaller of line 15 or line 16 17. Tax slayer 2011 10,200 18. Tax slayer 2011 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. Tax slayer 2011 0 19. Tax slayer 2011 Modified AGI for determining your reduced traditional IRA deduction — add lines 1, 17, and 18. Tax slayer 2011 Enter here and on line 2 of Worksheet 2, next 19. Tax slayer 2011 99,700 Appendix B. Tax slayer 2011 (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 . Tax slayer 2011 . Tax slayer 2011 . Tax slayer 2011 AND your modified AGI is over . Tax slayer 2011 . Tax slayer 2011 . Tax slayer 2011 THEN enter on line 1 below . Tax slayer 2011 . Tax slayer 2011 . Tax slayer 2011                 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. Tax slayer 2011 Skip this worksheet, proceed to Worksheet 3, and enter your IRA deduction on line 2 of Worksheet 3. Tax slayer 2011  **If you did not live with your spouse at any time during the year, consider your filing status as single. Tax slayer 2011  Note. Tax slayer 2011 If you were married and you or your spouse worked and you both contributed to IRAs, figure the deduction for each of you separately. Tax slayer 2011               1. Tax slayer 2011 Enter the applicable amount from above 1. Tax slayer 2011 115,000 2. Tax slayer 2011 Enter your modified AGI from Worksheet 1, line 19 2. Tax slayer 2011 99,700   Note. Tax slayer 2011 If line 2 is equal to or more than the amount on line 1, stop here; your traditional IRA contributions are not deductible. Tax slayer 2011 Proceed to Worksheet 3. Tax slayer 2011     3. Tax slayer 2011 Subtract line 2 from line 1 3. Tax slayer 2011 15,300 4. Tax slayer 2011 Multiply line 3 by the percentage below that applies to you. Tax slayer 2011 If the result is not a multiple of $10, round it to the next highest multiple of $10. Tax slayer 2011 (For example, $611. Tax slayer 2011 40 is rounded to $620. Tax slayer 2011 ) However, if the result is less than $200, enter $200. Tax slayer 2011       Married filing jointly or qualifying widow(er) and you are covered by an employer plan, multiply line 3 by 27. Tax slayer 2011 5%  (. Tax slayer 2011 275) (by 32. Tax slayer 2011 5% (. Tax slayer 2011 325) if you are age 50 or older). Tax slayer 2011 All others, multiply line 3 by 55% (. Tax slayer 2011 55) (by 65% (. Tax slayer 2011 65) if you are age 50 or older). Tax slayer 2011 4. Tax slayer 2011 4,980 5. Tax slayer 2011 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). Tax slayer 2011 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. Tax slayer 2011 89,500 6. Tax slayer 2011 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. Tax slayer 2011 6,000 7. Tax slayer 2011 Deduction. Tax slayer 2011 Compare lines 4, 5, and 6. Tax slayer 2011 Enter the smallest amount here (or a smaller amount if you choose). Tax slayer 2011 Enter this amount on the Form 1040 or 1040A line for your IRA. Tax slayer 2011 (If the amount on line 6 is more than the amount on line 7, complete line 8. Tax slayer 2011 ) 7. Tax slayer 2011 4,980 8. Tax slayer 2011 Nondeductible contributions. Tax slayer 2011 Subtract line 7 from line 5 or 6, whichever is smaller. Tax slayer 2011 Enter the result here and on line 1 of your Form 8606, Nondeductible IRAs. Tax slayer 2011 8. Tax slayer 2011 1,020 Appendix B. Tax slayer 2011 (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. Tax slayer 2011 Married filing jointly                   □ B. Tax slayer 2011 Single, Head of Household, Qualifying Widow(er), or Married filing separately  and lived apart from your spouse during the entire year                   □ C. Tax slayer 2011 Married filing separately and lived with your spouse at any time during the  year             1. Tax slayer 2011 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. Tax slayer 2011 ) 1. Tax slayer 2011 89,500 2. Tax slayer 2011 Deduction(s) from line 7 of Worksheet(s) 2 2. Tax slayer 2011 4,980 3. Tax slayer 2011 Subtract line 2 from line 1 3. Tax slayer 2011 84,520 4. Tax slayer 2011 Enter amount in box 5 of all Forms SSA-1099 and Forms RRB-1099 4. Tax slayer 2011 12,000 5. Tax slayer 2011 Enter one-half of line 4 5. Tax slayer 2011 6,000 6. Tax slayer 2011 Enter the amount of any foreign earned income exclusion, foreign housing exclusion, exclusion of income from U. Tax slayer 2011 S. Tax slayer 2011 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. Tax slayer 2011 0 7. Tax slayer 2011 Enter the amount of any tax-exempt interest reported on line 8b of Form 1040 or 1040A 7. Tax slayer 2011 0 8. Tax slayer 2011 Add lines 3, 5, 6, and 7 8. Tax slayer 2011 90,520 9. Tax slayer 2011 Enter the amount listed below for your filing status. Tax slayer 2011 $32,000 if you checked box A above. Tax slayer 2011 $25,000 if you checked box B above. Tax slayer 2011 $0 if you checked box C above. Tax slayer 2011 9. Tax slayer 2011 32,000 10. Tax slayer 2011 Subtract line 9 from line 8. Tax slayer 2011 If zero or less, enter -0- on this line. Tax slayer 2011 10. Tax slayer 2011 58,520 11. Tax slayer 2011 If line 10 is zero, stop here. Tax slayer 2011 None of your social security benefits are taxable. Tax slayer 2011  If line 10 is more than zero, enter the amount listed below for your filing status. Tax slayer 2011 $12,000 if you checked box A above. Tax slayer 2011 $9,000 if you checked box B above. Tax slayer 2011 $0 if you checked box C above. Tax slayer 2011 11. Tax slayer 2011 12,000 12. Tax slayer 2011 Subtract line 11 from line 10. Tax slayer 2011 If zero or less, enter -0- 12. Tax slayer 2011 46,520 13. Tax slayer 2011 Enter the smaller of line 10 or line 11 13. Tax slayer 2011 12,000 14. Tax slayer 2011 Enter one-half of line 13 . Tax slayer 2011 14. Tax slayer 2011 6,000 15. Tax slayer 2011 Enter the smaller of line 5 or line 14 15. Tax slayer 2011 6,000 16. Tax slayer 2011 Multiply line 12 by . Tax slayer 2011 85. Tax slayer 2011 If line 12 is zero, enter -0- 16. Tax slayer 2011 39,542 17. Tax slayer 2011 Add lines 15 and 16 17. Tax slayer 2011 45,542 18. Tax slayer 2011 Multiply line 4 by . Tax slayer 2011 85 18. Tax slayer 2011 10,200 19. Tax slayer 2011 Taxable social security benefits. Tax slayer 2011 Enter the smaller of line 17 or line 18 19. Tax slayer 2011 10,200 Appendix C. Tax slayer 2011 Life Expectancy Tables   Table I (Single Life Expectancy) (For Use by Beneficiaries)         Age Life Expectancy Age Life Expectancy 0 82. Tax slayer 2011 4 28 55. Tax slayer 2011 3 1 81. Tax slayer 2011 6 29 54. Tax slayer 2011 3 2 80. Tax slayer 2011 6 30 53. Tax slayer 2011 3 3 79. Tax slayer 2011 7 31 52. Tax slayer 2011 4 4 78. Tax slayer 2011 7 32 51. Tax slayer 2011 4 5 77. Tax slayer 2011 7 33 50. Tax slayer 2011 4 6 76. Tax slayer 2011 7 34 49. Tax slayer 2011 4 7 75. Tax slayer 2011 8 35 48. Tax slayer 2011 5 8 74. Tax slayer 2011 8 36 47. Tax slayer 2011 5 9 73. Tax slayer 2011 8 37 46. Tax slayer 2011 5 10 72. Tax slayer 2011 8 38 45. Tax slayer 2011 6 11 71. Tax slayer 2011 8 39 44. Tax slayer 2011 6 12 70. Tax slayer 2011 8 40 43. Tax slayer 2011 6 13 69. Tax slayer 2011 9 41 42. Tax slayer 2011 7 14 68. Tax slayer 2011 9 42 41. Tax slayer 2011 7 15 67. Tax slayer 2011 9 43 40. Tax slayer 2011 7 16 66. Tax slayer 2011 9 44 39. Tax slayer 2011 8 17 66. Tax slayer 2011 0 45 38. Tax slayer 2011 8 18 65. Tax slayer 2011 0 46 37. Tax slayer 2011 9 19 64. Tax slayer 2011 0 47 37. Tax slayer 2011 0 20 63. Tax slayer 2011 0 48 36. Tax slayer 2011 0 21 62. Tax slayer 2011 1 49 35. Tax slayer 2011 1 22 61. Tax slayer 2011 1 50 34. Tax slayer 2011 2 23 60. Tax slayer 2011 1 51 33. Tax slayer 2011 3 24 59. Tax slayer 2011 1 52 32. Tax slayer 2011 3 25 58. Tax slayer 2011 2 53 31. Tax slayer 2011 4 26 57. Tax slayer 2011 2 54 30. Tax slayer 2011 5 27 56. Tax slayer 2011 2 55 29. Tax slayer 2011 6 Appendix C. Tax slayer 2011 (Continued)   Table I (Single Life Expectancy) (For Use by Beneficiaries)         Age Life Expectancy Age Life Expectancy 56 28. Tax slayer 2011 7 84 8. Tax slayer 2011 1 57 27. Tax slayer 2011 9 85 7. Tax slayer 2011 6 58 27. Tax slayer 2011 0 86 7. Tax slayer 2011 1 59 26. Tax slayer 2011 1 87 6. Tax slayer 2011 7 60 25. Tax slayer 2011 2 88 6. Tax slayer 2011 3 61 24. Tax slayer 2011 4 89 5. Tax slayer 2011 9 62 23. Tax slayer 2011 5 90 5. Tax slayer 2011 5 63 22. Tax slayer 2011 7 91 5. Tax slayer 2011 2 64 21. Tax slayer 2011 8 92 4. Tax slayer 2011 9 65 21. Tax slayer 2011 0 93 4. Tax slayer 2011 6 66 20. Tax slayer 2011 2 94 4. Tax slayer 2011 3 67 19. Tax slayer 2011 4 95 4. Tax slayer 2011 1 68 18. Tax slayer 2011 6 96 3. Tax slayer 2011 8 69 17. Tax slayer 2011 8 97 3. Tax slayer 2011 6 70 17. Tax slayer 2011 0 98 3. Tax slayer 2011 4 71 16. Tax slayer 2011 3 99 3. Tax slayer 2011 1 72 15. Tax slayer 2011 5 100 2. Tax slayer 2011 9 73 14. Tax slayer 2011 8 101 2. Tax slayer 2011 7 74 14. Tax slayer 2011 1 102 2. Tax slayer 2011 5 75 13. Tax slayer 2011 4 103 2. Tax slayer 2011 3 76 12. Tax slayer 2011 7 104 2. Tax slayer 2011 1 77 12. Tax slayer 2011 1 105 1. Tax slayer 2011 9 78 11. Tax slayer 2011 4 106 1. Tax slayer 2011 7 79 10. Tax slayer 2011 8 107 1. Tax slayer 2011 5 80 10. Tax slayer 2011 2 108 1. Tax slayer 2011 4 81 9. Tax slayer 2011 7 109 1. Tax slayer 2011 2 82 9. Tax slayer 2011 1 110 1. Tax slayer 2011 1 83 8. Tax slayer 2011 6 111 and over 1. Tax slayer 2011 0 Appendix C. Tax slayer 2011 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. Tax slayer 2011 1 69. Tax slayer 2011 6 69. Tax slayer 2011 1 68. Tax slayer 2011 7 68. Tax slayer 2011 3 67. Tax slayer 2011 9 67. Tax slayer 2011 5 67. Tax slayer 2011 2 66. Tax slayer 2011 9 66. Tax slayer 2011 6 21 69. Tax slayer 2011 6 69. Tax slayer 2011 1 68. Tax slayer 2011 6 68. Tax slayer 2011 2 67. Tax slayer 2011 7 67. Tax slayer 2011 3 66. Tax slayer 2011 9 66. Tax slayer 2011 6 66. Tax slayer 2011 2 65. Tax slayer 2011 9 22 69. Tax slayer 2011 1 68. Tax slayer 2011 6 68. Tax slayer 2011 1 67. Tax slayer 2011 6 67. Tax slayer 2011 2 66. Tax slayer 2011 7 66. Tax slayer 2011 3 65. Tax slayer 2011 9 65. Tax slayer 2011 6 65. Tax slayer 2011 2 23 68. Tax slayer 2011 7 68. Tax slayer 2011 2 67. Tax slayer 2011 6 67. Tax slayer 2011 1 66. Tax slayer 2011 6 66. Tax slayer 2011 2 65. Tax slayer 2011 7 65. Tax slayer 2011 3 64. Tax slayer 2011 9 64. Tax slayer 2011 6 24 68. Tax slayer 2011 3 67. Tax slayer 2011 7 67. Tax slayer 2011 2 66. Tax slayer 2011 6 66. Tax slayer 2011 1 65. Tax slayer 2011 6 65. Tax slayer 2011 2 64. Tax slayer 2011 7 64. Tax slayer 2011 3 63. Tax slayer 2011 9 25 67. Tax slayer 2011 9 67. Tax slayer 2011 3 66. Tax slayer 2011 7 66. Tax slayer 2011 2 65. Tax slayer 2011 6 65. Tax slayer 2011 1 64. Tax slayer 2011 6 64. Tax slayer 2011 2 63. Tax slayer 2011 7 63. Tax slayer 2011 3 26 67. Tax slayer 2011 5 66. Tax slayer 2011 9 66. Tax slayer 2011 3 65. Tax slayer 2011 7 65. Tax slayer 2011 2 64. Tax slayer 2011 6 64. Tax slayer 2011 1 63. Tax slayer 2011 6 63. Tax slayer 2011 2 62. Tax slayer 2011 8 27 67. Tax slayer 2011 2 66. Tax slayer 2011 6 65. Tax slayer 2011 9 65. Tax slayer 2011 3 64. Tax slayer 2011 7 64. Tax slayer 2011 2 63. Tax slayer 2011 6 63. Tax slayer 2011 1 62. Tax slayer 2011 7 62. Tax slayer 2011 2 28 66. Tax slayer 2011 9 66. Tax slayer 2011 2 65. Tax slayer 2011 6 64. Tax slayer 2011 9 64. Tax slayer 2011 3 63. Tax slayer 2011 7 63. Tax slayer 2011 2 62. Tax slayer 2011 7 62. Tax slayer 2011 1 61. Tax slayer 2011 7 29 66. Tax slayer 2011 6 65. Tax slayer 2011 9 65. Tax slayer 2011 2 64. Tax slayer 2011 6 63. Tax slayer 2011 9 63. Tax slayer 2011 3 62. Tax slayer 2011 8 62. Tax slayer 2011 2 61. Tax slayer 2011 7 61. Tax slayer 2011 2 30 66. Tax slayer 2011 3 65. Tax slayer 2011 6 64. Tax slayer 2011 9 64. Tax slayer 2011 2 63. Tax slayer 2011 6 62. Tax slayer 2011 9 62. Tax slayer 2011 3 61. Tax slayer 2011 8 61. Tax slayer 2011 2 60. Tax slayer 2011 7 31 66. Tax slayer 2011 1 65. Tax slayer 2011 3 64. Tax slayer 2011 6 63. Tax slayer 2011 9 63. Tax slayer 2011 2 62. Tax slayer 2011 6 62. Tax slayer 2011 0 61. Tax slayer 2011 4 60. Tax slayer 2011 8 60. Tax slayer 2011 2 32 65. Tax slayer 2011 8 65. Tax slayer 2011 1 64. Tax slayer 2011 3 63. Tax slayer 2011 6 62. Tax slayer 2011 9 62. Tax slayer 2011 2 61. Tax slayer 2011 6 61. Tax slayer 2011 0 60. Tax slayer 2011 4 59. Tax slayer 2011 8 33 65. Tax slayer 2011 6 64. Tax slayer 2011 8 64. Tax slayer 2011 1 63. Tax slayer 2011 3 62. Tax slayer 2011 6 61. Tax slayer 2011 9 61. Tax slayer 2011 3 60. Tax slayer 2011 6 60. Tax slayer 2011 0 59. Tax slayer 2011 4 34 65. Tax slayer 2011 4 64. Tax slayer 2011 6 63. Tax slayer 2011 8 63. Tax slayer 2011 1 62. Tax slayer 2011 3 61. Tax slayer 2011 6 60. Tax slayer 2011 9 60. Tax slayer 2011 3 59. Tax slayer 2011 6 59. Tax slayer 2011 0 35 65. Tax slayer 2011 2 64. Tax slayer 2011 4 63. Tax slayer 2011 6 62. Tax slayer 2011 8 62. Tax slayer 2011 1 61. Tax slayer 2011 4 60. Tax slayer 2011 6 59. Tax slayer 2011 9 59. Tax slayer 2011 3 58. Tax slayer 2011 6 36 65. Tax slayer 2011 0 64. Tax slayer 2011 2 63. Tax slayer 2011 4 62. Tax slayer 2011 6 61. Tax slayer 2011 9 61. Tax slayer 2011 1 60. Tax slayer 2011 4 59. Tax slayer 2011 6 59. Tax slayer 2011 0 58. Tax slayer 2011 3 37 64. Tax slayer 2011 9 64. Tax slayer 2011 0 63. Tax slayer 2011 2 62. Tax slayer 2011 4 61. Tax slayer 2011 6 60. Tax slayer 2011 9 60. Tax slayer 2011 1 59. Tax slayer 2011 4 58. Tax slayer 2011 7 58. Tax slayer 2011 0 38 64. Tax slayer 2011 7 63. Tax slayer 2011 9 63. Tax slayer 2011 0 62. Tax slayer 2011 2 61. Tax slayer 2011 4 60. Tax slayer 2011 6 59. Tax slayer 2011 9 59. Tax slayer 2011 1 58. Tax slayer 2011 4 57. Tax slayer 2011 7 39 64. Tax slayer 2011 6 63. Tax slayer 2011 7 62. Tax slayer 2011 9 62. Tax slayer 2011 1 61. Tax slayer 2011 2 60. Tax slayer 2011 4 59. Tax slayer 2011 6 58. Tax slayer 2011 9 58. Tax slayer 2011 1 57. Tax slayer 2011 4 40 64. Tax slayer 2011 4 63. Tax slayer 2011 6 62. Tax slayer 2011 7 61. Tax slayer 2011 9 61. Tax slayer 2011 1 60. Tax slayer 2011 2 59. Tax slayer 2011 4 58. Tax slayer 2011 7 57. Tax slayer 2011 9 57. Tax slayer 2011 1 41 64. Tax slayer 2011 3 63. Tax slayer 2011 5 62. Tax slayer 2011 6 61. Tax slayer 2011 7 60. Tax slayer 2011 9 60. Tax slayer 2011 1 59. Tax slayer 2011 3 58. Tax slayer 2011 5 57. Tax slayer 2011 7 56. Tax slayer 2011 9 42 64. Tax slayer 2011 2 63. Tax slayer 2011 3 62. Tax slayer 2011 5 61. Tax slayer 2011 6 60. Tax slayer 2011 8 59. Tax slayer 2011 9 59. Tax slayer 2011 1 58. Tax slayer 2011 3 57. Tax slayer 2011 5 56. Tax slayer 2011 7 43 64. Tax slayer 2011 1 63. Tax slayer 2011 2 62. Tax slayer 2011 4 61. Tax slayer 2011 5 60. Tax slayer 2011 6 59. Tax slayer 2011 8 58. Tax slayer 2011 9 58. Tax slayer 2011 1 57. Tax slayer 2011 3 56. Tax slayer 2011 5 44 64. Tax slayer 2011 0 63. Tax slayer 2011 1 62. Tax slayer 2011 2 61. Tax slayer 2011 4 60. Tax slayer 2011 5 59. Tax slayer 2011 6 58. Tax slayer 2011 8 57. Tax slayer 2011 9 57. Tax slayer 2011 1 56. Tax slayer 2011 3 45 64. Tax slayer 2011 0 63. Tax slayer 2011 0 62. Tax slayer 2011 2 61. Tax slayer 2011 3 60. Tax slayer 2011 4 59. Tax slayer 2011 5 58. Tax slayer 2011 6 57. Tax slayer 2011 8 56. Tax slayer 2011 9 56. Tax slayer 2011 1 46 63. Tax slayer 2011 9 63. Tax slayer 2011 0 62. Tax slayer 2011 1 61. Tax slayer 2011 2 60. Tax slayer 2011 3 59. Tax slayer 2011 4 58. Tax slayer 2011 5 57. Tax slayer 2011 7 56. Tax slayer 2011 8 56. Tax slayer 2011 0 47 63. Tax slayer 2011 8 62. Tax slayer 2011 9 62. Tax slayer 2011 0 61. Tax slayer 2011 1 60. Tax slayer 2011 2 59. Tax slayer 2011 3 58. Tax slayer 2011 4 57. Tax slayer 2011 5 56. Tax slayer 2011 7 55. Tax slayer 2011 8 48 63. Tax slayer 2011 7 62. Tax slayer 2011 8 61. Tax slayer 2011 9 61. Tax slayer 2011 0 60. Tax slayer 2011 1 59. Tax slayer 2011 2 58. Tax slayer 2011 3 57. Tax slayer 2011 4 56. Tax slayer 2011 5 55. Tax slayer 2011 7 49 63. Tax slayer 2011 7 62. Tax slayer 2011 8 61. Tax slayer 2011 8 60. Tax slayer 2011 9 60. Tax slayer 2011 0 59. Tax slayer 2011 1 58. Tax slayer 2011 2 57. Tax slayer 2011 3 56. Tax slayer 2011 4 55. Tax slayer 2011 6 50 63. Tax slayer 2011 6 62. Tax slayer 2011 7 61. Tax slayer 2011 8 60. Tax slayer 2011 8 59. Tax slayer 2011 9 59. Tax slayer 2011 0 58. Tax slayer 2011 1 57. Tax slayer 2011 2 56. Tax slayer 2011 3 55. Tax slayer 2011 4 51 63. Tax slayer 2011 6 62. Tax slayer 2011 6 61. Tax slayer 2011 7 60. Tax slayer 2011 8 59. Tax slayer 2011 9 58. Tax slayer 2011 9 58. Tax slayer 2011 0 57. Tax slayer 2011 1 56. Tax slayer 2011 2 55. Tax slayer 2011 3 52 63. Tax slayer 2011 5 62. Tax slayer 2011 6 61. Tax slayer 2011 7 60. Tax slayer 2011 7 59. Tax slayer 2011 8 58. Tax slayer 2011 9 58. Tax slayer 2011 0 57. Tax slayer 2011 1 56. Tax slayer 2011 1 55. Tax slayer 2011 2 53 63. Tax slayer 2011 5 62. Tax slayer 2011 5 61. Tax slayer 2011 6 60. Tax slayer 2011 7 59. Tax slayer 2011 7 58. Tax slayer 2011 8 57. Tax slayer 2011 9 57. Tax slayer 2011 0 56. Tax slayer 2011 1 55. Tax slayer 2011 2 54 63. Tax slayer 2011 5 62. Tax slayer 2011 5 61. Tax slayer 2011 6 60. Tax slayer 2011 6 59. Tax slayer 2011 7 58. Tax slayer 2011 8 57. Tax slayer 2011 8 56. Tax slayer 2011 9 56. Tax slayer 2011 0 55. Tax slayer 2011 1 55 63. Tax slayer 2011 4 62. Tax slayer 2011 5 61. Tax slayer 2011 5 60. Tax slayer 2011 6 59. Tax slayer 2011 6 58. Tax slayer 2011 7 57. Tax slayer 2011 8 56. Tax slayer 2011 8 55. Tax slayer 2011 9 55. Tax slayer 2011 0 56 63. Tax slayer 2011 4 62. Tax slayer 2011 4 61. Tax slayer 2011 5 60. Tax slayer 2011 5 59. Tax slayer 2011 6 58. Tax slayer 2011 7 57. Tax slayer 2011 7 56. Tax slayer 2011 8 55. Tax slayer 2011 9 54. Tax slayer 2011 9 57 63. Tax slayer 2011 4 62. Tax slayer 2011 4 61. Tax slayer 2011 5 60. Tax slayer 2011 5 59. Tax slayer 2011 6 58. Tax slayer 2011 6 57. Tax slayer 2011 7 56. Tax slayer 2011 7 55. Tax slayer 2011 8 54. Tax slayer 2011 9 58 63. Tax slayer 2011 3 62. Tax slayer 2011 4 61. Tax slayer 2011 4 60. Tax slayer 2011 5 59. Tax slayer 2011 5 58. Tax slayer 2011 6 57. Tax slayer 2011 6 56. Tax slayer 2011 7 55. Tax slayer 2011 8 54. Tax slayer 2011 8 59 63. Tax slayer 2011 3 62. Tax slayer 2011 3 61. Tax slayer 2011 4 60. Tax slayer 2011 4 59. Tax slayer 2011 5 58. Tax slayer 2011 5 57. Tax slayer 2011 6 56. Tax slayer 2011 7 55. Tax slayer 2011 7 54. Tax slayer 2011 8 Appendix C. Tax slayer 2011 (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. Tax slayer 2011 3 62. Tax slayer 2011 3 61. Tax slayer 2011 4 60. Tax slayer 2011 4 59. Tax slayer 2011 5 58. Tax slayer 2011 5 57. Tax slayer 2011 6 56. Tax slayer 2011 6 55. Tax slayer 2011 7 54. Tax slayer 2011 7 61 63. Tax slayer 2011 3 62. Tax slayer 2011 3 61. Tax slayer 2011 3 60. Tax slayer 2011 4 59. Tax slayer 2011 4 58. Tax slayer 2011 5 57. Tax slayer 2011 5 56. Tax slayer 2011 6 55. Tax slayer 2011 6 54. Tax slayer 2011 7 62 63. Tax slayer 2011 2 62. Tax slayer 2011 3 61. Tax slayer 2011 3 60. Tax slayer 2011 4 59. Tax slayer 2011 4 58. Tax slayer 2011 4 57. Tax slayer 2011 5 56. Tax slayer 2011 5 55. Tax slayer 2011 6 54. Tax slayer 2011 7 63 63. Tax slayer 2011 2 62. Tax slayer 2011 3 61. Tax slayer 2011 3 60. Tax slayer 2011 3 59. Tax slayer 2011 4 58. Tax slayer 2011 4 57. Tax slayer 2011 5 56. Tax slayer 2011 5 55. Tax slayer 2011 6 54. Tax slayer 2011 6 64 63. Tax slayer 2011 2 62. Tax slayer 2011 2 61. Tax slayer 2011 3 60. Tax slayer 2011 3 59. Tax slayer 2011 4 58. Tax slayer 2011 4 57. Tax slayer 2011 4 56. Tax slayer 2011 5 55. Tax slayer 2011 5 54. Tax slayer 2011 6 65 63. Tax slayer 2011 2 62. Tax slayer 2011 2 61. Tax slayer 2011 3 60. Tax slayer 2011 3 59. Tax slayer 2011 3 58. Tax slayer 2011 4 57. Tax slayer 2011 4 56. Tax slayer 2011 5 55. Tax slayer 2011 5 54. Tax slayer 2011 6 66 63. Tax slayer 2011 2 62. Tax slayer 2011 2 61. Tax slayer 2011 2 60. Tax slayer 2011 3 59. Tax slayer 2011 3 58. Tax slayer 2011 4 57. Tax slayer 2011 4 56. Tax slayer 2011 4 55. Tax slayer 2011 5 54. Tax slayer 2011 5 67 63. Tax slayer 2011 2 62. Tax slayer 2011 2 61. Tax slayer 2011 2 60. Tax slayer 2011 3 59. Tax slayer 2011 3 58. Tax slayer 2011 3 57. Tax slayer 2011 4 56. Tax slayer 2011 4 55. Tax slayer 2011 5 54. Tax slayer 2011 5 68 63. Tax slayer 2011 1 62. Tax slayer 2011 2 61. Tax slayer 2011 2 60. Tax slayer 2011 2 59. Tax slayer 2011 3 58. Tax slayer 2011 3 57. Tax slayer 2011 4 56. Tax slayer 2011 4 55. Tax slayer 2011 4 54. Tax slayer 2011 5 69 63. Tax slayer 2011 1 62. Tax slayer 2011 2 61. Tax slayer 2011 2 60. Tax slayer 2011 2 59. Tax slayer 2011 3 58. Tax slayer 2011 3 57. Tax slayer 2011 3 56. Tax slayer 2011 4 55. Tax slayer 2011 4 54. Tax slayer 2011 5 70 63. Tax slayer 2011 1 62. Tax slayer 2011 2 61. Tax slayer 2011 2 60. Tax slayer 2011 2 59. Tax slayer 2011 3 58. Tax slayer 2011 3 57. Tax slayer 2011 3 56. Tax slayer 2011 4 55. Tax slayer 2011 4 54. Tax slayer 2011 4 71 63. Tax slayer 2011 1 62. Tax slayer 2011 1 61. Tax slayer 2011 2 60. Tax slayer 2011 2 59. Tax slayer 2011 2 58. Tax slayer 2011 3 57. Tax slayer 2011 3 56. Tax slayer 2011 4 55. Tax slayer 2011 4 54. Tax slayer 2011 4 72 63. Tax slayer 2011 1 62. Tax slayer 2011 1 61. Tax slayer 2011 2 60. Tax slayer 2011 2 59. Tax slayer 2011 2 58. Tax slayer 2011 3 57. Tax slayer 2011 3 56. Tax slayer 2011 3 55. Tax slayer 2011 4 54. Tax slayer 2011 4 73 63. Tax slayer 2011 1 62. Tax slayer 2011 1 61. Tax slayer 2011 2 60. Tax slayer 2011 2 59. Tax slayer 2011 2 58. Tax slayer 2011 3 57. Tax slayer 2011 3 56. Tax slayer 2011 3 55. Tax slayer 2011 4 54. Tax slayer 2011 4 74 63. Tax slayer 2011 1 62. Tax slayer 2011 1 61. Tax slayer 2011 2 60. Tax slayer 2011 2 59. Tax slayer 2011 2 58. Tax slayer 2011 2 57. Tax slayer 2011 3 56. Tax slayer 2011 3 55. Tax slayer 2011 4 54. Tax slayer 2011 4 75 63. Tax slayer 2011 1 62. Tax slayer 2011 1 61. Tax slayer 2011 1 60. Tax slayer 2011 2 59. Tax slayer 2011 2 58. Tax slayer 2011 2 57. Tax slayer 2011 3 56. Tax slayer 2011 3 55. Tax slayer 2011 3 54. Tax slayer 2011 4 76 63. Tax slayer 2011 1 62. Tax slayer 2011 1 61. Tax slayer 2011 1 60. Tax slayer 2011 2 59. Tax slayer 2011 2 58. Tax slayer 2011 2 57. Tax slayer 2011 3 56. Tax slayer 2011 3 55. Tax slayer 2011 3 54. Tax slayer 2011 4 77 63. Tax slayer 2011 1 62. Tax slayer 2011 1 61. Tax slayer 2011 1 60. Tax slayer 2011 2 59. Tax slayer 2011 2 58. Tax slayer 2011 2 57. Tax slayer 2011 3 56. Tax slayer 2011 3 55. Tax slayer 2011 3 54. Tax slayer 2011 4 78 63. Tax slayer 2011 1 62. Tax slayer 2011 1 61. Tax slayer 2011 1 60. Tax slayer 2011 2 59. Tax slayer 2011 2 58. Tax slayer 2011 2 57. Tax slayer 2011 3 56. Tax slayer 2011 3 55. Tax slayer 2011 3 54. Tax slayer 2011 4 79 63. Tax slayer 2011 1 62. Tax slayer 2011 1 61. Tax slayer 2011 1 60. Tax slayer 2011 2 59. Tax slayer 2011 2 58. Tax slayer 2011 2 57. Tax slayer 2011 2 56. Tax slayer 2011 3 55. Tax slayer 2011 3 54. Tax slayer 2011 3 80 63. Tax slayer 2011 1 62. Tax slayer 2011 1 61. Tax slayer 2011 1 60. Tax slayer 2011 1 59. Tax slayer 2011 2 58. Tax slayer 2011 2 57. Tax slayer 2011 2 56. Tax slayer 2011 3 55. Tax slayer 2011 3 54. Tax slayer 2011 3 81 63. Tax slayer 2011 1 62. Tax slayer 2011 1 61. Tax slayer 2011 1 60. Tax slayer 2011 1 59. Tax slayer 2011 2 58. Tax slayer 2011 2 57. Tax slayer 2011 2 56. Tax slayer 2011 3 55. Tax slayer 2011 3 54. Tax slayer 2011 3 82 63. Tax slayer 2011 1 62. Tax slayer 2011 1 61. Tax slayer 2011 1 60. Tax slayer 2011 1 59. Tax slayer 2011 2 58. Tax slayer 2011 2 57. Tax slayer 2011 2 56. Tax slayer 2011 3 55. Tax slayer 2011 3 54. Tax slayer 2011 3 83 63. Tax slayer 2011 1 62. Tax slayer 2011 1 61. Tax slayer 2011 1 60. Tax slayer 2011 1 59. Tax slayer 2011 2 58. Tax slayer 2011 2 57. Tax slayer 2011 2 56. Tax slayer 2011 3 55. Tax slayer 2011 3 54. Tax slayer 2011 3 84 63. Tax slayer 2011 0 62. Tax slayer 2011 1 61. Tax slayer 2011 1 60. Tax slayer 2011 1 59. Tax slayer 2011 2 58. Tax slayer 2011 2 57. Tax slayer 2011 2 56. Tax slayer 2011 3 55. Tax slayer 2011 3 54. Tax slayer 2011 3 85 63. Tax slayer 2011 0 62. Tax slayer 2011 1 61. Tax slayer 2011 1 60. Tax slayer 2011 1 59. Tax slayer 2011 2 58. Tax slayer 2011 2 57. Tax slayer 2011 2 56. Tax slayer 2011 3 55. Tax slayer 2011 3 54. Tax slayer 2011 3 86 63. Tax slayer 2011 0 62. Tax slayer 2011 1 61. Tax slayer 2011 1 60. Tax slayer 2011 1 59. Tax slayer 2011 2 58. Tax slayer 2011 2 57. Tax slayer 2011 2 56. Tax slayer 2011 2 55. Tax slayer 2011 3 54. Tax slayer 2011 3 87 63. Tax slayer 2011 0 62. Tax slayer 2011 1 61. Tax slayer 2011 1 60. Tax slayer 2011 1 59. Tax slayer 2011 2 58. Tax slayer 2011 2 57. Tax slayer 2011 2 56. Tax slayer 2011 2 55. Tax slayer 2011 3 54. Tax slayer 2011 3 88 63. Tax slayer 2011 0 62. Tax slayer 2011 1 61. Tax slayer 2011 1 60. Tax slayer 2011 1 59. Tax slayer 2011 2 58. Tax slayer 2011 2 57. Tax slayer 2011 2 56. Tax slayer 2011 2 55. Tax slayer 2011 3 54. Tax slayer 2011 3 89 63. Tax slayer 2011 0 62. Tax slayer 2011 1 61. Tax slayer 2011 1 60. Tax slayer 2011 1 59. Tax slayer 2011 1 58. Tax slayer 2011 2 57. Tax slayer 2011 2 56. Tax slayer 2011 2 55. Tax slayer 2011 3 54. Tax slayer 2011 3 90 63. Tax slayer 2011 0 62. Tax slayer 2011 1 61. Tax slayer 2011 1 60. Tax slayer 2011 1 59. Tax slayer 2011 1 58. Tax slayer 2011 2 57. Tax slayer 2011 2 56. Tax slayer 2011 2 55. Tax slayer 2011 3 54. Tax slayer 2011 3 91 63. Tax slayer 2011 0 62. Tax slayer 2011 1 61. Tax slayer 2011 1 60. Tax slayer 2011 1 59. Tax slayer 2011 1 58. Tax slayer 2011 2 57. Tax slayer 2011 2 56. Tax slayer 2011 2 55. Tax slayer 2011 3 54. Tax slayer 2011 3 92 63. Tax slayer 2011 0 62. Tax slayer 2011 1 61. Tax slayer 2011 1 60. Tax slayer 2011 1 59. Tax slayer 2011 1 58. Tax slayer 2011 2 57. Tax slayer 2011 2 56. Tax slayer 2011 2 55. Tax slayer 2011 3 54. Tax slayer 2011 3 93 63. Tax slayer 2011 0 62. Tax slayer 2011 1 61. Tax slayer 2011 1 60. Tax slayer 2011 1 59. Tax slayer 2011 1 58. Tax slayer 2011 2 57. Tax slayer 2011 2 56. Tax slayer 2011 2 55. Tax slayer 2011 3 54. Tax slayer 2011 3 94 63. Tax slayer 2011 0 62. Tax slayer 2011 1 61. Tax slayer 2011 1 60. Tax slayer 2011 1 59. Tax slayer 2011 1 58. Tax slayer 2011 2 57. Tax slayer 2011 2 56. Tax slayer 2011 2 55. Tax slayer 2011 3 54. Tax slayer 2011 3 95 63. Tax slayer 2011 0 62. Tax slayer 2011 1 61. Tax slayer 2011 1 60. Tax slayer 2011 1 59. Tax slayer 2011 1 58. Tax slayer 2011 2 57. Tax slayer 2011 2 56. Tax slayer 2011 2 55. Tax slayer 2011 3 54. Tax slayer 2011 3 96 63. Tax slayer 2011 0 62. Tax slayer 2011 1 61. Tax slayer 2011 1 60. Tax slayer 2011 1 59. Tax slayer 2011 1 58. Tax slayer 2011 2 57. Tax slayer 2011 2 56. Tax slayer 2011 2 55. Tax slayer 2011 3 54. Tax slayer 2011 3 97 63. Tax slayer 2011 0 62. Tax slayer 2011 1 61. Tax slayer 2011 1 60. Tax slayer 2011 1 59. Tax slayer 2011 1 58. Tax slayer 2011 2 57. Tax slayer 2011 2 56. Tax slayer 2011 2 55. Tax slayer 2011 3 54. Tax slayer 2011 3 98 63. Tax slayer 2011 0 62. Tax slayer 2011 1 61. Tax slayer 2011 1 60. Tax slayer 2011 1 59. Tax slayer 2011 1 58. Tax slayer 2011 2 57. Tax slayer 2011 2 56. Tax slayer 2011 2 55. Tax slayer 2011 3 54. Tax slayer 2011 3 99 63. Tax slayer 2011 0 62. Tax slayer 2011 1 61. Tax slayer 2011 1 60. Tax slayer 2011 1 59. Tax slayer 2011 1 58. Tax slayer 2011 2 57. Tax slayer 2011 2 56. Tax slayer 2011 2 55. Tax slayer 2011 3 54. Tax slayer 2011 3 Appendix C. Tax slayer 2011 (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. Tax slayer 2011 0 62. Tax slayer 2011 1 61. Tax slayer 2011 1 60. Tax slayer 2011 1 59. Tax slayer 2011 1 58. Tax slayer 2011 2 57. Tax slayer 2011 2 56. Tax slayer 2011 2 55. Tax slayer 2011 3 54. Tax slayer 2011 3 101 63. Tax slayer 2011 0 62. Tax slayer 2011 1 61. Tax slayer 2011 1 60. Tax slayer 2011 1 59. Tax slayer 2011 1 58. Tax slayer 2011 2 57. Tax slayer 2011 2 56. Tax slayer 2011 2 55. Tax slayer 2011 3 54. Tax slayer 2011 3 102 63. Tax slayer 2011 0 62. Tax slayer 2011 1 61. Tax slayer 2011 1 60. Tax slayer 2011 1 59. Tax slayer 2011 1 58. Tax slayer 2011 2 57. Tax slayer 2011 2 56. Tax slayer 2011 2 55. Tax slayer 2011 3 54. Tax slayer 2011 3 103 63. Tax slayer 2011 0 62. Tax slayer 2011 1 61. Tax slayer 2011 1 60. Tax slayer 2011 1 59. Tax slayer 2011 1 58. Tax slayer 2011 2 57. Tax slayer 2011 2 56. Tax slayer 2011 2 55. Tax slayer 2011 3 54. Tax slayer 2011 3 104 63. Tax slayer 2011 0 62. Tax slayer 2011 1 61. Tax slayer 2011 1 60. Tax slayer 2011 1 59. Tax slayer 2011 1 58. Tax slayer 2011 2 57. Tax slayer 2011 2 56. Tax slayer 2011 2 55. Tax slayer 2011 3 54. Tax slayer 2011 3 105 63. Tax slayer 2011 0 62. Tax slayer 2011 1 61. Tax slayer 2011 1 60. Tax slayer 2011 1 59. Tax slayer 2011 1 58. Tax slayer 2011 2 57. Tax slayer 2011 2 56. Tax slayer 2011 2 55. Tax slayer 2011 3 54. Tax slayer 2011 3 106 63. Tax slayer 2011 0 62. Tax slayer 2011 1 61. Tax slayer 2011 1 60. Tax slayer 2011 1 59. Tax slayer 2011 1 58. Tax slayer 2011 2 57. Tax slayer 2011 2 56. Tax slayer 2011 2 55. Tax slayer 2011 3 54. Tax slayer 2011 3 107 63. Tax slayer 2011 0 62. Tax slayer 2011 1 61. Tax slayer 2011 1 60. Tax slayer 2011 1 59. Tax slayer 2011 1 58. Tax slayer 2011 2 57. Tax slayer 2011 2 56. Tax slayer 2011 2 55. Tax slayer 2011 3 54. Tax slayer 2011 3 108 63. Tax slayer 2011 0 62. Tax slayer 2011 1 61. Tax slayer 2011 1 60. Tax slayer 2011 1 59. Tax slayer 2011 1 58. Tax slayer 2011 2 57. Tax slayer 2011 2 56. Tax slayer 2011 2 55. Tax slayer 2011 3 54. Tax slayer 2011 3 109 63. Tax slayer 2011 0 62. Tax slayer 2011 1 61. Tax slayer 2011 1 60. Tax slayer 2011 1 59. Tax slayer 2011 1 58. Tax slayer 2011 2 57. Tax slayer 2011 2 56. Tax slayer 2011 2 55. Tax slayer 2011 3 54. Tax slayer 2011 3 110 63. Tax slayer 2011 0 62. Tax slayer 2011 1 61. Tax slayer 2011 1 60. Tax slayer 2011 1 59. Tax slayer 2011 1 58. Tax slayer 2011 2 57. Tax slayer 2011 2 56. Tax slayer 2011 2 55. Tax slayer 2011 3 54. Tax slayer 2011 3 111 63. Tax slayer 2011 0 62. Tax slayer 2011 1 61. Tax slayer 2011 1 60. Tax slayer 2011 1 59. Tax slayer 2011 1 58. Tax slayer 2011 2 57. Tax slayer 2011 2 56. Tax slayer 2011 2 55. Tax slayer 2011 3 54. Tax slayer 2011 3 112 63. Tax slayer 2011 0 62. Tax slayer 2011 1 61. Tax slayer 2011 1 60. Tax slayer 2011 1 59. Tax slayer 2011 1 58. Tax slayer 2011 2 57. Tax slayer 2011 2 56. Tax slayer 2011 2 55. Tax slayer 2011 3 54. Tax slayer 2011 3 113 63. Tax slayer 2011 0 62. Tax slayer 2011 1 61. Tax slayer 2011 1 60. Tax slayer 2011 1 59. Tax slayer 2011 1 58. Tax slayer 2011 2 57. Tax slayer 2011 2 56. Tax slayer 2011 2 55. Tax slayer 2011 3 54. Tax slayer 2011 3 114 63. Tax slayer 2011 0 62. Tax slayer 2011 1 61. Tax slayer 2011 1 60. Tax slayer 2011 1 59. Tax slayer 2011 1 58. Tax slayer 2011 2 57. Tax slayer 2011 2 56. Tax slayer 2011 2 55. Tax slayer 2011 3 54. Tax slayer 2011 3 115+ 63. Tax slayer 2011 0 62. Tax slayer 2011 1 61. Tax slayer 2011 1 60. Tax slayer 2011 1 59. Tax slayer 2011 1 58. Tax slayer 2011 2 57. Tax slayer 2011 2 56. Tax slayer 2011 2 55. Tax slayer 2011 3 54. Tax slayer 2011 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. Tax slayer 2011 2 59. Tax slayer 2011 7 59. Tax slayer 2011 2 58. Tax slayer 2011 8 58. Tax slayer 2011 4 58. Tax slayer 2011 0 57. Tax slayer 2011 6 57. Tax slayer 2011 3 57. Tax slayer 2011 0 56. Tax slayer 2011 7 31 59. Tax slayer 2011 7 59. Tax slayer 2011 2 58. Tax slayer 2011 7 58. Tax slayer 2011 2 57. Tax slayer 2011 8 57. Tax slayer 2011 4 57. Tax slayer 2011 0 56. Tax slayer 2011 6 56. Tax slayer 2011 3 56. Tax slayer 2011 0 32 59. Tax slayer 2011 2 58. Tax slayer 2011 7 58. Tax slayer 2011 2 57. Tax slayer 2011 7 57. Tax slayer 2011 2 56. Tax slayer 2011 8 56. Tax slayer 2011 4 56. Tax slayer 2011 0 55. Tax slayer 2011 6 55. Tax slayer 2011 3 33 58. Tax slayer 2011 8 58. Tax slayer 2011 2 57. Tax slayer 2011 7 57. Tax slayer 2011 2 56. Tax slayer 2011 7 56. Tax slayer 2011 2 55. Tax slayer 2011 8 55. Tax slayer 2011 4 55. Tax slayer 2011 0 54. Tax slayer 2011 7 34 58. Tax slayer 2011 4 57. Tax slayer 2011 8 57. Tax slayer 2011 2 56. Tax slayer 2011 7 56. Tax slayer 2011 2 55. Tax slayer 2011 7 55. Tax slayer 2011 3 54. Tax slayer 2011 8 54. Tax slayer 2011 4 54. Tax slayer 2011 0 35 58. Tax slayer 2011 0 57. Tax slayer 2011 4 56. Tax slayer 2011 8 56. Tax slayer 2011 2 55. Tax slayer 2011 7 55. Tax slayer 2011 2 54. Tax slayer 2011 7 54. Tax slayer 2011 3 53. Tax slayer 2011 8 53. Tax slayer 2011 4 36 57. Tax slayer 2011 6 57. Tax slayer 2011 0 56. Tax slayer 2011 4 55. Tax slayer 2011 8 55. Tax slayer 2011 3 54. Tax slayer 2011 7 54. Tax slayer 2011 2 53. Tax slayer 2011 7 53. Tax slayer 2011 3 52. Tax slayer 2011 8 37 57. Tax slayer 2011 3 56. Tax slayer 2011 6 56. Tax slayer 2011 0 55. Tax slayer 2011 4 54. Tax slayer 2011 8 54. Tax slayer 2011 3 53. Tax slayer 2011 7 53. Tax slayer 2011 2 52. Tax slayer 2011 7 52. Tax slayer 2011 3 38 57. Tax slayer 2011 0 56. Tax slayer 2011 3 55. Tax slayer 2011 6 55. Tax slayer 2011 0 54. Tax slayer 2011 4 53. Tax slayer 2011 8 53. Tax slayer 2011 3 52. Tax slayer 2011 7 52. Tax slayer 2011 2 51. Tax slayer 2011 7 39 56. Tax slayer 2011 7 56. Tax slayer 2011 0 55. Tax slayer 2011 3 54. Tax slayer 2011 7 54. Tax slayer 2011 0 53. Tax slayer 2011 4 52. Tax slayer 2011 8 52. Tax slayer 2011 3 51. Tax slayer 2011 7 51. Tax slayer 2011 2 40 56. Tax slayer 2011 4 55. Tax slayer 2011 7 55. Tax slayer 2011 0 54. Tax slayer 2011 3 53. Tax slayer 2011 7 53. Tax slayer 2011 0 52. Tax slayer 2011 4 51. Tax slayer 2011 8 51. Tax slayer 2011 3 50. Tax slayer 2011 8 41 56. Tax slayer 2011 1 55. Tax slayer 2011 4 54. Tax slayer 2011 7 54. Tax slayer 2011 0 53. Tax slayer 2011 3 52. Tax slayer 2011 7 52. Tax slayer 2011 0 51. Tax slayer 2011 4 50. Tax slayer 2011 9 50. Tax slayer 2011 3 42 55. Tax slayer 2011 9 55. Tax slayer 2011 2 54. Tax slayer 2011 4 53. Tax slayer 2011 7 53. Tax slayer 2011 0 52. Tax slayer 2011 3 51. Tax slayer 2011 7 51. Tax slayer 2011 1 50. Tax slayer 2011 4 49. Tax slayer 2011 9 43 55. Tax slayer 2011 7 54. Tax slayer 2011 9 54. Tax slayer 2011 2 53. Tax slayer 2011 4 52. Tax slayer 2011 7 52. Tax slayer 2011 0 51. Tax slayer 2011 3 50. Tax slayer 2011 7 50. Tax slayer 2011 1 49. Tax slayer 2011 5 44 55. Tax slayer 2011 5 54. Tax slayer 2011 7 53. Tax slayer 2011 9 53. Tax slayer 2011 2 52. Tax slayer 2011 4 51. Tax slayer 2011 7 51. Tax slayer 2011 0 50. Tax slayer 2011 4 49. Tax slayer 2011 7 49. Tax slayer 2011 1 45 55. Tax slayer 2011 3 54. Tax slayer 2011 5 53. Tax slayer 2011 7 52. Tax slayer 2011 9 52. Tax slayer 2011 2 51. Tax slayer 2011 5 50. Tax slayer 2011 7 50. Tax slayer 2011 0 49. Tax slayer 2011 4 48. Tax slayer 2011 7 46 55. Tax slayer 2011 1 54. Tax slayer 2011 3 53. Tax slayer 2011 5 52. Tax slayer 2011 7 52. Tax slayer 2011 0 51. Tax slayer 2011 2 50. Tax slayer 2011 5 49. Tax slayer 2011 8 49. Tax slayer 2011 1 48. Tax slayer 2011 4 47 55. Tax slayer 2011 0 54. Tax slayer 2011 1 53. Tax slayer 2011 3 52. Tax slayer 2011 5 51. Tax slayer 2011 7 51. Tax slayer 2011 0 50. Tax slayer 2011 2 49. Tax slayer 2011 5 48. Tax slayer 2011 8 48. Tax slayer 2011 1 48 54. Tax slayer 2011 8 54. Tax slayer 2011 0 53. Tax slayer 2011 2 52. Tax slayer 2011 3 51. Tax slayer 2011 5 50. Tax slayer 2011 8 50. Tax slayer 2011 0 49. Tax slayer 2011 2 48. Tax slayer 2011 5 47. Tax slayer 2011 8 Appendix C. Tax slayer 2011 (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. Tax slayer 2011 7 53. Tax slayer 2011 8 53. Tax slayer 2011 0 52. Tax slayer 2011 2 51. Tax slayer 2011 4 50. Tax slayer 2011 6 49. Tax slayer 2011 8 49. Tax slayer 2011 0 48. Tax slayer 2011 2 47. Tax slayer 2011 5 50 54. Tax slayer 2011 6 53. Tax slayer 2011 7 52. Tax slayer 2011 9 52. Tax slayer 2011 0 51. Tax slayer 2011 2 50. Tax slayer 2011 4 49. Tax slayer 2011 6 48. Tax slayer 2011 8 48. Tax slayer 2011 0 47. Tax slayer 2011 3 51 54. Tax slayer 2011 5 53. Tax slayer 2011 6 52. Tax slayer 2011 7 51. Tax slayer 2011 9 51. Tax slayer 2011 0 50. Tax slayer 2011 2 49. Tax slayer 2011 4 48. Tax slayer 2011 6 47. Tax slayer 2011 8 47. Tax slayer 2011 0 52 54. Tax slayer 2011 4 53. Tax slayer 2011 5 52. Tax slayer 2011 6 51. Tax slayer 2011 7 50. Tax slayer 2011 9 50. Tax slayer 2011 0 49. Tax slayer 2011 2 48. Tax slayer 2011 4 47. Tax slayer 2011 6 46. Tax slayer 2011 8 53 54. Tax slayer 2011 3 53. Tax slayer 2011 4 52. Tax slayer 2011 5 51. Tax slayer 2011 6 50. Tax slayer 2011 8 49. Tax slayer 2011 9 49. Tax slayer 2011 1 48. Tax slayer 2011 2 47. Tax slayer 2011 4 46. Tax slayer 2011 6 54 54. Tax slayer 2011 2 53. Tax slayer 2011 3 52. Tax slayer 2011 4 51. Tax slayer 2011 5 50. Tax slayer 2011 6 49. Tax slayer 2011 8 48. Tax slayer 2011 9 48. Tax slayer 2011 1 47. Tax slayer 2011 2 46. Tax slayer 2011 4 55 54. Tax slayer 2011 1 53. Tax slayer 2011 2 52. Tax slayer 2011 3 51. Tax slayer 2011 4 50. Tax slayer 2011 5 49. Tax slayer 2011 7 48. Tax slayer 2011 8 47. Tax slayer 2011 9 47. Tax slayer 2011 1 46. Tax slayer 2011 3 56 54. Tax slayer 2011 0 53. Tax slayer 2011 1 52. Tax slayer 2011 2 51. Tax slayer 2011 3 50. Tax slayer 2011 4 49. Tax slayer 2011 5 48. Tax slayer 2011 7 47. Tax slayer 2011 8 47. Tax slayer 2011 0 46. Tax slayer 2011 1 57 54. Tax slayer 2011 0 53. Tax slayer 2011 0 52. Tax slayer 2011 1 51. Tax slayer 2011 2 50. Tax slayer 2011 3 49. Tax slayer 2011 4 48. Tax slayer 2011 6 47. Tax slayer 2011 7 46. Tax slayer 2011 8 46. Tax slayer 2011 0 58 53. Tax slayer 2011 9 53. Tax slayer 2011 0 52. Tax slayer 2011 1 51. Tax slayer 2011 2 50. Tax slayer 2011 3 49. Tax slayer 2011 4 48. Tax slayer 2011 5 47. Tax slayer 2011 6 46. Tax slayer 2011 7 45. Tax slayer 2011 8 59 53. Tax slayer 2011 8 52. Tax slayer 2011 9 52. Tax slayer 2011 0 51. Tax slayer 2011 1 50. Tax slayer 2011 2 49. Tax slayer 2011 3 48. Tax slayer 2011 4 47. Tax slayer 2011 5 46. Tax slayer 2011 6 45. Tax slayer 2011 7 60 53. Tax slayer 2011 8 52. Tax slayer 2011 9 51. Tax slayer 2011 9 51. Tax slayer 2011 0 50. Tax slayer 2011 1 49. Tax slayer 2011 2 48. Tax slayer 2011 3 47. Tax slayer 2011 4 46. Tax slayer 2011 5 45. Tax slayer 2011 6 61 53. Tax slayer 2011 8 52. Tax slayer 2011 8 51. Tax slayer 2011 9 51. Tax slayer 2011 0 50. Tax slayer 2011 0 49. Tax slayer 2011 1 48. Tax slayer 2011 2 47. Tax slayer 2011 3 46. Tax slayer 2011 4 45. Tax slayer 2011 5 62 53. Tax slayer 2011 7 52. Tax slayer 2011 8 51. Tax slayer 2011 8 50. Tax slayer 2011 9 50. Tax slayer 2011 0 49. Tax slayer 2011 1 48. Tax slayer 2011 1 47. Tax slayer 2011 2 46. Tax slayer 2011 3 45. Tax slayer 2011 4 63 53. Tax slayer 2011 7 52. Tax slayer 2011 7 51. Tax slayer 2011 8 50. Tax slayer 2011 9 49. Tax slayer 2011 9 49. Tax slayer 2011 0 48. Tax slayer 2011 1 47. Tax slayer 2011 2 46. Tax slayer 2011 3 45. Tax slayer 2011 3 64 53. Tax slayer 2011 6 52. Tax slayer 2011 7 51. Tax slayer 2011 8 50. Tax slayer 2011 8 49. Tax slayer 2011 9 48. Tax slayer 2011 9 48. Tax slayer 2011 0 47. Tax slayer 2011 1 46. Tax slayer 2011 2 45. Tax slayer 2011 3 65 53. Tax slayer 2011 6 52. Tax slayer 2011 7 51. Tax slayer 2011 7 50. Tax slayer 2011 8 49. Tax slayer 2011 8 48. Tax slayer 2011 9 48. Tax slayer 2011 0 47. Tax slayer 2011 0 46. Tax slayer 2011 1 45. Tax slayer 2011 2 66 53. Tax slayer 2011 6 52. Tax slayer 2011 6 51. Tax slayer 2011 7 50. Tax slayer 2011 7 49. Tax slayer 2011 8 48. Tax slayer 2011 9 47. Tax slayer 2011 9 47. Tax slayer 2011 0 46. Tax slayer 2011 1 45. Tax slayer 2011 1 67 53. Tax slayer 2011 6 52. Tax slayer 2011 6 51. Tax slayer 2011 7 50. Tax slayer 2011 7 49. Tax slayer 2011 8 48. Tax slayer 2011 8 47. Tax slayer 2011 9 46. Tax slayer 2011 9 46. Tax slayer 2011 0 45. Tax slayer 2011 1 68 53. Tax slayer 2011 5 52. Tax slayer 2011 6 51. Tax slayer 2011 6 50. Tax slayer 2011 7 49. Tax slayer 2011 7 48. Tax slayer 2011 8 47. Tax slayer 2011 8 46. Tax slayer 2011 9 46. Tax slayer 2011 0 45. Tax slayer 2011 0 69 53. Tax slayer 2011 5 52. Tax slayer 2011 6 51. Tax slayer 2011 6 50. Tax slayer 2011 6 49. Tax slayer 2011 7 48. Tax slayer 2011 7 47. Tax slayer 2011 8 46. Tax slayer 2011 9 45. Tax slayer 2011 9 45. Tax slayer 2011 0 70 53. Tax slayer 2011 5 52. Tax slayer 2011 5 51. Tax slayer 2011 6 50. Tax slayer 2011 6 49. Tax slayer 2011 7 48. Tax slayer 2011 7 47. Tax slayer 2011 8 46. Tax slayer 2011 8 45. Tax slayer 2011 9 44. Tax slayer 2011 9 71 53. Tax slayer 2011 5 52. Tax slayer 2011 5 51. Tax slayer 2011 6 50. Tax slayer 2011 6 49. Tax slayer 2011 6 48. Tax slayer 2011 7 47. Tax slayer 2011 7 46. Tax slayer 2011 8 45. Tax slayer 2011 9 44. Tax slayer 2011 9 72 53. Tax slayer 2011 5 52. Tax slayer 2011 5 51. Tax slayer 2011 5 50. Tax slayer 2011 6 49. Tax slayer 2011 6 48. Tax slayer 2011 7 47. Tax slayer 2011 7 46. Tax slayer 2011 8 45. Tax slayer 2011 8 44. Tax slayer 2011 9 73 53. Tax slayer 2011 4 52. Tax slayer 2011 5 51. Tax slayer 2011 5 50. Tax slayer 2011 6 49. Tax slayer 2011 6 48. Tax slayer 2011 6 47. Tax slayer 2011 7 46. Tax slayer 2011 7 45. Tax slayer 2011 8 44. Tax slayer 2011 8 74 53. Tax slayer 2011 4 52. Tax slayer 2011 5 51. Tax slayer 2011 5 50. Tax slayer 2011 5 49. Tax slayer 2011 6 48. Tax slayer 2011 6 47. Tax slayer 2011 7 46. Tax slayer 2011 7 45. Tax slayer 2011 8 44. Tax slayer 2011 8 75 53. Tax slayer 2011 4 52. Tax slayer 2011 5 51. Tax slayer 2011 5 50. Tax slayer 2011 5 49. Tax slayer 2011 6 48. Tax slayer 2011 6 47. Tax slayer 2011 7 46. Tax slayer 2011 7 45. Tax slayer 2011 7 44. Tax slayer 2011 8 76 53. Tax slayer 2011 4 52. Tax slayer 2011 4 51. Tax slayer 2011 5 50. Tax slayer 2011 5 49. Tax slayer 2011 6 48. Tax slayer 2011 6 47. Tax slayer 2011 6 46. Tax slayer 2011 7 45. Tax slayer 2011 7 44. Tax slayer 2011 8 77 53. Tax slayer 2011 4 52. Tax slayer 2011 4 51. Tax slayer 2011 5 50. Tax slayer 2011 5 49. Tax slayer 2011 5 48. Tax slayer 2011 6 47. Tax slayer 2011 6 46. Tax slayer 2011 7 45. Tax slayer 2011 7 44. Tax slayer 2011 8 78 53. Tax slayer 2011 4 52. Tax slayer 2011 4 51. Tax slayer 2011 5 50. Tax slayer 2011 5 49. Tax slayer 2011 5 48. Tax slayer 2011 6 47. Tax slayer 2011 6 46. Tax slayer 2011 6 45. Tax slayer 2011 7 44. Tax slayer 2011 7 79 53. Tax slayer 2011 4 52. Tax slayer 2011 4 51. Tax slayer 2011 5 50. Tax slayer 2011 5 49. Tax slayer 2011 5 48. Tax slayer 2011 6 47. Tax slayer 2011 6 46. Tax slayer 2011 6 45. Tax slayer 2011 7 44. Tax slayer 2011 7 80 53. Tax slayer 2011 4 52. Tax slayer 2011 4 51. Tax slayer 2011 4 50. Tax slayer 2011 5 49. Tax slayer 2011 5 48. Tax slayer 2011 5 47. Tax slayer 2011 6 46. Tax slayer 2011 6 45. Tax slayer 2011 7 44. Tax slayer 2011 7 81 53. Tax slayer 2011 4 52. Tax slayer 2011 4 51. Tax slayer 2011 4 50. Tax slayer 2011 5 49. Tax slayer 2011 5 48. Tax slayer 2011 5 47. Tax slayer 2011 6 46. Tax slayer 2011 6 45. Tax slayer 2011 7 44. Tax slayer 2011 7 82 53. Tax slayer 2011 4 52. Tax slayer 2011 4 51. Tax slayer 2011 4 50. Tax slayer 2011 5 49. Tax slayer 2011 5 48. Tax slayer 2011 5 47. Tax slayer 2011 6 46. Tax slayer 2011 6 45. Tax slayer 2011 6 44. Tax slayer 2011 7 83 53. Tax slayer 2011 4 52. Tax slayer 2011 4 51. Tax slayer 2011 4 50. Tax slayer 2011 5 49. Tax slayer 2011 5 48. Tax slayer 2011 5 47. Tax slayer 2011 6 46. Tax slayer 2011 6 45. Tax slayer 2011 6 44. Tax slayer 2011 7 84 53. Tax slayer 2011 4 52. Tax slayer 2011 4 51. Tax slayer 2011 4 50. Tax slayer 2011 5 49. Tax slayer 2011 5 48. Tax slayer 2011 5 47. Tax slayer 2011 6 46. Tax slayer 2011 6 45. Tax slayer 2011 6 44. Tax slayer 2011 7 85 53. Tax slayer 2011 3 52. Tax slayer 2011 4 51. Tax slayer 2011 4 50. Tax slayer 2011 4 49. Tax slayer 2011 5 48. Tax slayer 2011 5 47. Tax slayer 2011 5 46. Tax slayer 2011 6 45. Tax slayer 2011 6 44. Tax slayer 2011 7 86 53. Tax slayer 2011 3 52. Tax slayer 2011 4 51. Tax slayer 2011 4 50. Tax slayer 2011 4 49. Tax slayer 2011 5 48. Tax slayer 2011 5 47. Tax slayer 2011 5 46. Tax slayer 2011 6 45. Tax slayer 2011 6 44. Tax slayer 2011 6 87 53. Tax slayer 2011 3 52. Tax slayer 2011 4 51. Tax slayer 2011 4 50. Tax slayer 2011 4 49. Tax slayer 2011 5 48. Tax slayer 2011 5 47. Tax slayer 2011 5 46. Tax slayer 2011 6 45. Tax slayer 2011 6 44. Tax slayer 2011 6 88 53. Tax slayer 2011 3 52. Tax slayer 2011 4 51. Tax slayer 2011 4 50. Tax slayer 2011 4 49. Tax slayer 2011 5 48. Tax slayer 2011 5 47. Tax slayer 2011 5 46. Tax slayer 2011 6 45. Tax slayer 2011 6 44. Tax slayer 2011 6 Appendix C. Tax slayer 2011 (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. Tax slayer 2011 3 52. Tax slayer 2011 4 51. Tax slayer 2011 4 50. Tax slayer 2011 4 49. Tax slayer 2011 5 48. Tax slayer 2011 5 47. Tax slayer 2011 5 46. Tax slayer 2011 6 45. Tax slayer 2011 6 44. Tax slayer 2011 6 90 53. Tax slayer 2011 3 52. Tax slayer 2011 4 51. Tax slayer 2011 4 50. Tax slayer 2011 4 49. Tax slayer 2011 5 48. Tax slayer 2011 5 47. Tax slayer 2011 5 46. Tax slayer 2011 6 45. Tax slayer 2011 6 44. Tax slayer 2011 6 91 53. Tax slayer 2011 3 52. Tax slayer 2011 4 51. Tax slayer 2011 4 50. Tax slayer 2011 4 49. Tax slayer 2011 5 48. Tax slayer 2011 5 47. Tax slayer 2011 5 46. Tax slayer 2011 6 45. Tax slayer 2011 6 44. Tax slayer 2011 6 92 53. Tax slayer 2011 3 52. Tax slayer 2011 4 51. Tax slayer 2011 4 50. Tax slayer 2011 4 49. Tax slayer 2011 5 48. Tax slayer 2011 5 47. Tax slayer 2011 5 46. Tax slayer 2011 6 45. Tax slayer 2011 6 44. Tax slayer 2011 6 93 53. Tax slayer 2011 3 52. Tax slayer 2011 4 51. Tax slayer 2011 4 50. Tax slayer 2011 4 49. Tax slayer 2011 5 48. Tax slayer 2011 5 47. Tax slayer 2011 5 46. Tax slayer 2011 6 45. Tax slayer 2011 6 44. Tax slayer 2011 6 94 53. Tax slayer 2011 3 52. Tax slayer 2011 4 51. Tax slayer 2011 4 50. Tax slayer 2011 4 49. Tax slayer 2011 5 48. Tax slayer 2011 5 47. Tax slayer 2011 5 46. Tax slayer 2011 6 45. Tax slayer 2011 6 44. Tax slayer 2011 6 95 53. Tax slayer 2011 3 52. Tax slayer 2011 4 51. Tax slayer 2011 4 50. Tax slayer 2011 4 49. Tax slayer 2011 5 48. Tax slayer 2011 5 47. Tax slayer 2011 5 46. Tax slayer 2011 5 45. Tax slayer 2011 6 44. Tax slayer 2011 6 96 53. Tax slayer 2011 3 52. Tax slayer 2011 4 51. Tax slayer 2011 4 50. Tax slayer 2011 4 49. Tax slayer 2011 5 48. Tax slayer 2011 5 47. Tax slayer 2011 5 46. Tax slayer 2011 5 45. Tax slayer 2011 6 44. Tax slayer 2011 6 97 53. Tax slayer 2011 3 52. Tax slayer 2011 4 51. Tax slayer 2011 4 50. Tax slayer 2011 4 49. Tax slayer 2011 5 48. Tax slayer 2011 5 47. Tax slayer 2011 5 46. Tax slayer 2011 5 45. Tax slayer 2011 6 44. Tax slayer 2011 6 98 53. Tax slayer 2011 3 52. Tax slayer 2011 4 51. Tax slayer 2011 4 50. Tax slayer 2011 4 49. Tax slayer 2011 5 48. Tax slayer 2011 5 47. Tax slayer 2011 5 46. Tax slayer 2011 5 45. Tax slayer 2011 6 44. Tax slayer 2011 6 99 53. Tax slayer 2011 3 52. Tax slayer 2011 4 51. Tax slayer 2011 4 50. Tax slayer 2011 4 49. Tax slayer 2011 5 48. Tax slayer 2011 5 47. Tax slayer 2011 5 46. Tax slayer 2011 5 45. Tax slayer 2011 6 44. Tax slayer 2011 6 100 53. Tax slayer 2011 3 52. Tax slayer 2011 4 51. Tax slayer 2011 4 50. Tax slayer 2011 4 49. Tax slayer 2011 5 48. Tax slayer 2011 5 47. Tax slayer 2011 5 46. Tax slayer 2011 5 45. Tax slayer 2011 6 44. Tax slayer 2011 6 101 53. Tax slayer 2011 3 52. Tax slayer 2011 4 51. Tax slayer 2011 4 50. Tax slayer 2011 4 49. Tax slayer 2011 5 48. Tax slayer 2011 5 47. Tax slayer 2011 5 46. Tax slayer 2011 5 45. Tax slayer 2011 6 44. Tax slayer 2011 6 102 53. Tax slayer 2011 3 52. Tax slayer 2011 4 51. Tax slayer 2011 4 50. Tax slayer 2011 4 49. Tax slayer 2011 5 48. Tax slayer 2011 5 47. Tax slayer 2011 5 46. Tax slayer 2011 5 45. Tax slayer 2011 6 44. Tax slayer 2011 6 103 53. Tax slayer 2011 3 52. Tax slayer 2011 4 51. Tax slayer 2011 4 50. Tax slayer 2011 4 49. Tax slayer 2011 5 48. Tax slayer 2011 5 47. Tax slayer 2011 5 46. Tax slayer 2011 5 45. Tax slayer 2011 6 44. Tax slayer 2011 6 104 53. Tax slayer 2011 3 52. Tax slayer 2011 4 51. Tax slayer 2011 4 50. Tax slayer 2011 4 49. Tax slayer 2011 5 48. Tax slayer 2011 5 47. Tax slayer 2011 5 46. Tax slayer 2011 5 45. Tax slayer 2011 6 44. Tax slayer 2011 6 105 53. Tax slayer 2011 3 52. Tax slayer 2011 4 51. Tax slayer 2011 4 50. Tax slayer 2011 4 49. Tax slayer 2011 4 48. Tax slayer 2011 5 47. Tax slayer 2011 5 46. Tax slayer 2011 5 45. Tax slayer 2011 6 44. Tax slayer 2011 6 106 53. Tax slayer 2011 3 52. Tax slayer 2011 4 51. Tax slayer 2011 4 50. Tax slayer 2011 4 49. Tax slayer 2011 4 48. Tax slayer 2011 5 47. Tax slayer 2011 5 46. Tax slayer 2011 5 45. Tax slayer 2011 6 44. Tax slayer 2011 6 107 53. Tax slayer 2011 3 52. Tax slayer 2011 4 51. Tax slayer 2011 4 50. Tax slayer 2011 4 49. Tax slayer 2011 4 48. Tax slayer 2011 5 47. Tax slayer 2011 5 46. Tax slayer 2011 5 45. Tax slayer 2011 6 44. Tax slayer 2011 6 108 53. Tax slayer 2011 3 52. Tax slayer 2011 4 51. Tax slayer 2011 4 50. Tax slayer 2011 4 49. Tax slayer 2011 4 48. Tax slayer 2011 5 47. Tax slayer 2011 5 46. Tax slayer 2011 5 45. Tax slayer 2011 6 44. Tax slayer 2011 6 109 53. Tax slayer 2011 3 52. Tax slayer 2011 4 51. Tax slayer 2011 4 50. Tax slayer 2011 4 49. Tax slayer 2011 4 48. Tax slayer 2011 5 47. Tax slayer 2011 5 46. Tax slayer 2011 5 45. Tax slayer 2011 6 44. Tax slayer 2011 6 110 53. Tax slayer 2011 3 52. Tax slayer 2011 4 51. Tax slayer 2011 4 50. Tax slayer 2011 4 49. Tax slayer 2011 4 48. Tax slayer 2011 5 47. Tax slayer 2011 5 46. Tax slayer 2011 5 45. Tax slayer 2011 6 44. Tax slayer 2011 6 111 53. Tax slayer 2011 3 52. Tax slayer 2011 4 51. Tax slayer 2011 4 50. Tax slayer 2011 4 49. Tax slayer 2011 4 48. Tax slayer 2011 5 47. Tax slayer 2011 5 46. Tax slayer 2011 5 45. Tax slayer 2011 6 44. Tax slayer 2011 6 112 53. Tax slayer 2011 3 52. Tax slayer 2011 4 51. Tax slayer 2011 4 50. Tax slayer 2011 4 49. Tax slayer 2011 4 48. Tax slayer 2011 5 47. Tax slayer 2011 5 46. Tax slayer 2011 5 45. Tax slayer 2011 6 44. Tax slayer 2011 6 113 53. Tax slayer 2011 3 52. Tax slayer 2011 4 51. Tax slayer 2011 4 50. Tax slayer 2011 4 49. Tax slayer 2011 4 48. Tax slayer 2011 5 47. Tax slayer 2011 5 46. Tax slayer 2011 5 45. Tax slayer 2011 6 44. Tax slayer 2011 6 114 53. Tax slayer 2011 3 52. Tax slayer 2011 4 51. Tax slayer 2011 4 50. Tax slayer 2011 4 49. Tax slayer 2011 4 48. Tax slayer 2011 5 47. Tax slayer 2011 5 46. Tax slayer 2011 5 45. Tax slayer 2011 6 44. Tax slayer 2011 6 115+ 53. Tax slayer 2011 3 52. Tax slayer 2011 4 51. Tax slayer 2011 4 50. Tax slayer 2011 4 49. Tax slayer 2011 4 48. Tax slayer 2011 5 47. Tax slayer 2011 5 46. Tax slayer 2011 5 45. Tax slayer 2011 6 44. Tax slayer 2011 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. Tax slayer 2011 2 49. Tax slayer 2011 8 49. Tax slayer 2011 3 48. Tax slayer 2011 9 48. Tax slayer 2011 5 48. Tax slayer 2011 1 47. Tax slayer 2011 7 47. Tax slayer 2011 4 47. Tax slayer 2011 1 46. Tax slayer 2011 8 41 49. Tax slayer 2011 8 49. Tax slayer 2011 3 48. Tax slayer 2011 8 48. Tax slayer 2011 3 47. Tax slayer 2011 9 47. Tax slayer 2011 5 47. Tax slayer 2011 1 46. Tax slayer 2011 7 46. Tax slayer 2011 4 46. Tax slayer 2011 1 42 49. Tax slayer 2011 3 48. Tax slayer 2011 8 48. Tax slayer 2011 3 47. Tax slayer 2011 8 47. Tax slayer 2011 3 46. Tax slayer 2011 9 46. Tax slayer 2011 5 46. Tax slayer 2011 1 45. Tax slayer 2011 8 45. Tax slayer 2011 4 43 48. Tax slayer 2011 9 48. Tax slayer 2011 3 47. Tax slayer 2011 8 47. Tax slayer 2011 3 46. Tax slayer 2011 8 46. Tax slayer 2011 3 45. Tax slayer 2011 9 45. Tax slayer 2011 5 45. Tax slayer 2011 1 44. Tax slayer 2011 8 44 48. Tax slayer 2011 5 47. Tax slayer 2011 9 47. Tax slayer 2011 3 46. Tax slayer 2011 8 46. Tax slayer 2011 3 45. Tax slayer 2011 8 45. Tax slayer 2011 4 44. Tax slayer 2011 9 44. Tax slayer 2011 5 44. Tax slayer 2011 2 45 48. Tax slayer 2011 1 47. Tax slayer 2011 5 46. Tax slayer 2011 9 46. Tax slayer 2011 3 45. Tax slayer 2011 8 45. Tax slayer 2011 3 44. Tax slayer 2011 8 44. Tax slayer 2011 4 44. Tax slayer 2011 0 43. Tax slayer 2011 6 46 47. Tax slayer 2011 7 47. Tax slayer 2011 1 46. Tax slayer 2011 5 45. Tax slayer 2011 9 45. Tax slayer 2011 4 44. Tax slayer 2011 8 44. Tax slayer 2011 3 43. Tax slayer 2011 9 43. Tax slayer 2011 4 43. Tax slayer 2011 0 47 47. Tax slayer 2011 4 46. Tax slayer 2011 7 46. Tax slayer 2011 1 45. Tax slayer 2011 5 44. Tax slayer 2011 9 44. Tax slayer 2011 4 43. Tax slayer 2011 9 43. Tax slayer 2011 4 42. Tax slayer 2011 9 42. Tax slayer 2011 4 Appendix C. Tax slayer 2011 (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. Tax slayer 2011 1 46. Tax slayer 2011 4 45. Tax slayer 2011 8 45. Tax slayer 2011 1 44. Tax slayer 2011 5 44. Tax slayer 2011 0 43. Tax slayer 2011 4 42. Tax slayer 2011 9 42. Tax slayer 2011 4 41. Tax slayer 2011 9 49 46. Tax slayer 2011 8 46. Tax slayer 2011 1 45. Tax slayer 2011 4 44. Tax slayer 2011 8 44. Tax slayer 2011 2 43. Tax slayer 2011 6 43. Tax slayer 2011 0 42. Tax slayer 2011 4 41. Tax slayer 2011 9 41. Tax slayer 2011 4 50 46. Tax slayer 2011 5 45. Tax slayer 2011 8 45. Tax slayer 2011 1 44. Tax slayer 2011 4 43. Tax slayer 2011 8 43. Tax slayer 2011 2 42. Tax slayer 2011 6 42. Tax slayer 2011 0 41. Tax slayer 2011 5 40. Tax slayer 2011 9 51 46. Tax slayer 2011 3 45. Tax slayer 2011 5 44. Tax slayer 2011 8 44. Tax slayer 2011 1 43. Tax slayer 2011 5 42. Tax slayer 2011 8 42. Tax slayer 2011 2 41. Tax slayer 2011 6 41. Tax slayer 2011 0 40. Tax slayer 2011 5 52 46. Tax slayer 2011 0 45. Tax slayer 2011 3 44. Tax slayer 2011 6 43. Tax slayer 2011 8 43. Tax slayer 2011 2 42. Tax slayer 2011 5 41. Tax slayer 2011 8 41. Tax slayer 2011 2 40. Tax slayer 2011 6 40. Tax slayer 2011 1 53 45. Tax slayer 2011 8 45. Tax slayer 2011 1 44. Tax slayer 2011 3 43. Tax slayer 2011 6 42. Tax slayer 2011 9 42. Tax slayer 2011 2 41. Tax slayer 2011 5 40. Tax slayer 2011 9 40. Tax slayer 2011 3 39. Tax slayer 2011 7 54 45. Tax slayer 2011 6 44. Tax slayer 2011 8 44. Tax slayer 2011 1 43. Tax slayer 2011 3 42. Tax slayer 2011 6 41. Tax slayer 2011 9 41. Tax slayer 2011 2 40. Tax slayer 2011 5 39. Tax slayer 2011 9 39. Tax slayer 2011 3 55 45. Tax slayer 2011 5 44. Tax slayer 2011 7 43. Tax slayer 2011 9 43. Tax slayer 2011 1 42. Tax slayer 2011 4 41. Tax slayer 2011 6 40. Tax slayer 2011 9 40. Tax slayer 2011 2 39. Tax slayer 2011 6 38. Tax slayer 2011 9 56 45. Tax slayer 2011 3 44. Tax slayer 2011 5 43. Tax slayer 2011 7 42. Tax slayer 2011 9 42. Tax slayer 2011 1 41. Tax slayer 2011 4 40. Tax slayer 2011 7 40. Tax slayer 2011 0 39. Tax slayer 2011 3 38. Tax slayer 2011 6 57 45. Tax slayer 2011 1 44. Tax slayer 2011 3 43. Tax slayer 2011 5 42. Tax slayer 2011 7 41. Tax slayer 2011 9 41. Tax slayer 2011 2 40. Tax slayer 2011 4 39. Tax slayer 2011 7 39. Tax slayer 2011 0 38. Tax slayer 2011 3 58 45. Tax slayer 2011 0 44. Tax slayer 2011 2 43. Tax slayer 2011 3 42. Tax slayer 2011 5 41. Tax slayer 2011 7 40. Tax slayer 2011 9 40. Tax slayer 2011 2 39. Tax slayer 2011 4 38. Tax slayer 2011 7 38. Tax slayer 2011 0 59 44. Tax slayer 2011 9 44. Tax slayer 2011 0 43. Tax slayer 2011 2 42. Tax slayer 2011 4 41. Tax slayer 2011 5 40. Tax slayer 2011 7 40. Tax slayer 2011 0 39. Tax slayer 2011 2 38. Tax slayer 2011 5 37. Tax slayer 2011 8 60 44. Tax slayer 2011 7 43. Tax slayer 2011 9 43. Tax slayer 2011 0 42. Tax slayer 2011 2 41. Tax slayer 2011 4 40. Tax slayer 2011 6 39. Tax slayer 2011 8 39. Tax slayer 2011 0 38. Tax slayer 2011 2 37. Tax slayer 2011 5 61 44. Tax slayer 2011 6 43. Tax slayer 2011 8 42. Tax slayer 2011 9 42. Tax slayer 2011 1 41. Tax slayer 2011 2 40. Tax slayer 2011 4 39. Tax slayer 2011 6 38. Tax slayer 2011 8 38. Tax slayer 2011 0 37. Tax slayer 2011 3 62 44. Tax slayer 2011 5 43. Tax slayer 2011 7 42. Tax slayer 2011 8 41. Tax slayer 2011 9 41. Tax slayer 2011 1 40. Tax slayer 2011 3 39. Tax slayer 2011 4 38. Tax slayer 2011 6 37. Tax slayer 2011 8 37. Tax slayer 2011 1 63 44. Tax slayer 2011 5 43. Tax slayer 2011 6 42. Tax slayer 2011 7 41. Tax slayer 2011 8 41. Tax slayer 2011 0 40. Tax slayer 2011 1 39. Tax slayer 2011 3 38. Tax slayer 2011 5 37. Tax slayer 2011 7 36. Tax slayer 2011 9 64 44. Tax slayer 2011 4 43. Tax slayer 2011 5 42. Tax slayer 2011 6 41. Tax slayer 2011 7 40. Tax slayer 2011 8 40. Tax slayer 2011 0 39. Tax slayer 2011 2 38. Tax slayer 2011 3 37. Tax slayer 2011 5 36. Tax slayer 2011 7 65 44. Tax slayer 2011 3 43. Tax slayer 2011 4 42. Tax slayer 2011 5 41. Tax slayer 2011 6 40. Tax slayer 2011 7 39. Tax slayer 2011 9 39. Tax slayer 2011 0 38. Tax slayer 2011 2 37. Tax slayer 2011 4 36. Tax slayer 2011 6 66 44. Tax slayer 2011 2 43. Tax slayer 2011 3 42. Tax slayer 2011 4 41. Tax slayer 2011 5 40. Tax slayer 2011 6 39. Tax slayer 2011 8 38. Tax slayer 2011 9 38. Tax slayer 2011 1 37. Tax slayer 2011 2 36. Tax slayer 2011 4 67 44. Tax slayer 2011 2 43. Tax slayer 2011 3 42. Tax slayer 2011 3 41. Tax slayer 2011 4 40. Tax slayer 2011 6 39. Tax slayer 2011 7 38. Tax slayer 2011 8 38. Tax slayer 2011 0 37. Tax slayer 2011 1 36. Tax slayer 2011 3 68 44. Tax slayer 2011 1 43. Tax slayer 2011 2 42. Tax slayer 2011 3 41. Tax slayer 2011 4 40. Tax slayer 2011 5 39. Tax slayer 2011 6 38. Tax slayer 2011 7 37. Tax slayer 2011 9 37. Tax slayer 2011 0 36. Tax slayer 2011 2 69 44. Tax slayer 2011 1 43. Tax slayer 2011 1 42. Tax slayer 2011 2 41. Tax slayer 2011 3 40. Tax slayer 2011 4 39. Tax slayer 2011 5 38. Tax slayer 2011 6 37. Tax slayer 2011 8 36. Tax slayer 2011 9 36. Tax slayer 2011 0 70 44. Tax slayer 2011 0 43. Tax slayer 2011 1 42. Tax slayer 2011 2 41. Tax slayer 2011 3 40. Tax slayer 2011 3 39. Tax slayer 2011 4 38. Tax slayer 2011 6 37. Tax slayer 2011 7 36. Tax slayer 2011 8 35. Tax slayer 2011 9 71 44. Tax slayer 2011 0 43. Tax slayer 2011 0 42. Tax slayer 2011 1 41. Tax slayer 2011 2 40. Tax slayer 2011 3 39. Tax slayer 2011 4 38. Tax slayer 2011 5 37. Tax slayer 2011 6 36. Tax slayer 2011 7 35. Tax slayer 2011 9 72 43. Tax slayer 2011 9 43. Tax slayer 2011 0 42. Tax slayer 2011 1 41. Tax slayer 2011 1 40. Tax slayer 2011 2 39. Tax slayer 2011 3 38. Tax slayer 2011 4 37. Tax slayer 2011 5 36. Tax slayer 2011 6 35. Tax slayer 2011 8 73 43. Tax slayer 2011 9 43. Tax slayer 2011 0 42. Tax slayer 2011 0 41. Tax slayer 2011 1 40. Tax slayer 2011 2 39. Tax slayer 2011 3 38. Tax slayer 2011 4 37. Tax slayer 2011 5 36. Tax slayer 2011 6 35. Tax slayer 2011 7 74 43. Tax slayer 2011 9 42. Tax slayer 2011 9 42. Tax slayer 2011 0 41. Tax slayer 2011 1 40. Tax slayer 2011 1 39. Tax slayer 2011 2 38. Tax slayer 2011 3 37. Tax slayer 2011 4 36. Tax slayer 2011 5 35. Tax slayer 2011 6 75 43. Tax slayer 2011 8 42. Tax slayer 2011 9 42. Tax slayer 2011 0 41. Tax slayer 2011 0 40. Tax slayer 2011 1 39. Tax slayer 2011 2 38. Tax slayer 2011 3 37. Tax slayer 2011 4 36. Tax slayer 2011 5 35. Tax slayer 2011 6 76 43. Tax slayer 2011 8 42. Tax slayer 2011 9 41. Tax slayer 2011 9 41. Tax slayer 2011 0 40. Tax slayer 2011 1 39. Tax slayer 2011 1 38. Tax slayer 2011 2 37. Tax slayer 2011 3 36. Tax slayer 2011 4 35. Tax slayer 2011 5 77 43. Tax slayer 2011 8 42. Tax slayer 2011 9 41. Tax slayer 2011 9 41. Tax slayer 2011 0 40. Tax slayer 2011 0 39. Tax slayer 2011 1 38. Tax slayer 2011 2 37. Tax slayer 2011 3 36. Tax slayer 2011 4 35. Tax slayer 2011 5 78 43. Tax slayer 2011 8 42. Tax slayer 2011 8 41. Tax slayer 2011 9 40. Tax slayer 2011 9 40. Tax slayer 2011 0 39. Tax slayer 2011 1 38. Tax slayer 2011 2 37. Tax slayer 2011 2 36. Tax slayer 2011 3 35. Tax slayer 2011 4 79 43. Tax slayer 2011 8 42. Tax slayer 2011 8 41. Tax slayer 2011 9 40. Tax slayer 2011 9 40. Tax slayer 2011 0 39. Tax slayer 2011 1 38. Tax slayer 2011 1 37. Tax slayer 2011 2 36. Tax slayer 2011 3 35. Tax slayer 2011 4 80 43. Tax slayer 2011 7 42. Tax slayer 2011 8 41. Tax slayer 2011 8 40. Tax slayer 2011 9 40. Tax slayer 2011 0 39. Tax slayer 2011 0 38. Tax slayer 2011 1 37. Tax slayer 2011 2 36. Tax slayer 2011 3 35. Tax slayer 2011 4 81 43. Tax slayer 2011 7 42. Tax slayer 2011 8 41. Tax slayer 2011 8 40. Tax slayer 2011 9 39. Tax slayer 2011 9 39. Tax slayer 2011 0 38. Tax slayer 2011 1 37. Tax slayer 2011 2 36. Tax slayer 2011 2 35. Tax slayer 2011 3 82 43. Tax slayer 2011 7 42. Tax slayer 2011 8 41. Tax slayer 2011 8 40. Tax slayer 2011 9 39. Tax slayer 2011 9 39. Tax slayer 2011 0 38. Tax slayer 2011 1 37. Tax slayer 2011 1 36. Tax slayer 2011 2 35. Tax slayer 2011 3 83 43. Tax slayer 2011 7 42. Tax slayer 2011 8 41. Tax slayer 2011 8 40. Tax slayer 2011 9 39. Tax slayer 2011 9 39. Tax slayer 2011 0 38. Tax slayer 2011 0 37. Tax slayer 2011 1 36. Tax slayer 2011 2 35. Tax slayer 2011 3 84 43. Tax slayer 2011 7 42. Tax slayer 2011 7 41. Tax slayer 2011 8 40. Tax slayer 2011 8 39. Tax slayer 2011 9 39. Tax slayer 2011 0 38. Tax slayer 2011 0 37. Tax slayer 2011 1 36. Tax slayer 2011 2 35. Tax slayer 2011 3 85 43. Tax slayer 2011 7 42. Tax slayer 2011 7 41. Tax slayer 2011 8 40. Tax slayer 2011 8 39. Tax slayer 2011 9 38. Tax slayer 2011 9 38. Tax slayer 2011 0 37. Tax slayer 2011 1 36. Tax slayer 2011 2 35. Tax slayer 2011 2 86 43. Tax slayer 2011 7 42. Tax slayer 2011 7 41. Tax slayer 2011 8 40. Tax slayer 2011 8 39. Tax slayer 2011 9 38. Tax slayer 2011 9 38. Tax slayer 2011 0 37. Tax slayer 2011 1 36. Tax slayer 2011 1 35. Tax slayer 2011 2 87 43. Tax slayer 2011 7 42. Tax slayer 2011 7 41. Tax slayer 2011 8 40. Tax slayer 2011 8 39. Tax slayer 2011 9 38. Tax slayer 2011 9 38. Tax slayer 2011 0 37. Tax slayer 2011 0 36. Tax slayer 2011 1 35. Tax slayer 2011 2 Appendix C. Tax slayer 2011 (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. Tax slayer 2011 7 42. Tax slayer 2011 7 41. Tax slayer 2011 8 40. Tax slayer 2011 8 39. Tax slayer 2011 9 38. Tax slayer 2011 9 38. Tax slayer 2011 0 37. Tax slayer 2011 0 36. Tax slayer 2011 1 35. Tax slayer 2011 2 89 43. Tax slayer 2011 7 42. Tax slayer 2011 7 41. Tax slayer 2011 7 40. Tax slayer 2011 8 39. Tax slayer 2011 8 38. Tax slayer 2011 9 38. Tax slayer 2011 0 37. Tax slayer 2011 0 36. Tax slayer 2011 1 35. Tax slayer 2011 2 90 43. Tax slayer 2011 7 42. Tax slayer 2011 7 41. Tax slayer 2011 7 40. Tax slayer 2011 8 39. Tax slayer 2011 8 38. Tax slayer 2011 9 38. Tax slayer 2011 0 37. Tax slayer 2011 0 36. Tax slayer 2011 1 35. Tax slayer 2011 2 91 43. Tax slayer 2011 7 42. Tax slayer 2011 7 41. Tax slayer 2011 7 40. Tax slayer 2011 8 39. Tax slayer 2011 8 38. Tax slayer 2011 9 37. Tax slayer 2011 9 37. Tax slayer 2011 0 36. Tax slayer 2011 1 35. Tax slayer 2011 2 92 43. Tax slayer 2011 7 42. Tax slayer 2011 7 41. Tax slayer 2011 7 40. Tax slayer 2011 8 39. Tax slayer 2011 8 38. Tax slayer 2011 9 37. Tax slayer 2011 9 37. Tax slayer 2011 0 36. Tax slayer 2011 1 35. Tax slayer 2011 1 93 43. Tax slayer 2011 7 42. Tax slayer 2011 7 41. Tax slayer 2011 7 40. Tax slayer 2011 8 39. Tax slayer 2011 8 38. Tax slayer 2011 9 37. Tax slayer 2011 9 37. Tax slayer 2011 0 36. Tax slayer 2011 1 35. Tax slayer 2011 1 94 43. Tax slayer 2011 7 42. Tax slayer 2011 7 41. Tax slayer 2011 7 40. Tax slayer 2011 8 39. Tax slayer 2011 8 38. Tax slayer 2011 9 37. Tax slayer 2011 9 37. Tax slayer 2011 0 36. Tax slayer 2011 1 35. Tax slayer 2011 1 95 43. Tax slayer 2011 6 42. Tax slayer 2011 7 41. Tax slayer 2011 7 40. Tax slayer 2011 8 39. Tax slayer 2011 8 38. Tax slayer 2011 9 37. Tax slayer 2011 9 37. Tax slayer 2011 0 36. Tax slayer 2011 1 35. Tax slayer 2011 1 96 43. Tax slayer 2011 6 42. Tax slayer 2011 7 41. Tax slayer 2011 7 40. Tax slayer 2011 8 39. Tax slayer 2011 8 38. Tax slayer 2011 9 37. Tax slayer 2011 9 37. Tax slayer 2011 0 36. Tax slayer 2011 1 35. Tax slayer 2011 1 97 43. Tax slayer 2011 6 42. Tax slayer 2011 7 41. Tax slayer 2011 7 40. Tax slayer 2011 8 39. Tax slayer 2011 8 38. Tax slayer 2011 9 37. Tax slayer 2011 9 37. Tax slayer 2011 0 36. Tax slayer 2011 1 35. Tax slayer 2011 1 98 43. Tax slayer 2011 6 42. Tax slayer 2011 7 41. Tax slayer 2011 7 40. Tax slayer 2011 8 39. Tax slayer 2011 8 38. Tax slayer 2011 9 37. Tax slayer 2011 9 37. Tax slayer 2011 0 36. Tax slayer 2011 0 35. Tax slayer 2011 1 99 43. Tax slayer 2011 6 42. Tax slayer 2011 7 41. Tax slayer 2011 7 40. Tax slayer 2011 8 39. Tax slayer 2011 8 38. Tax slayer 2011 9 37. Tax slayer 2011 9 37. Tax slayer 2011 0 36. Tax slayer 2011 0 35. Tax slayer 2011 1 100 43. Tax slayer 2011 6 42. Tax slayer 2011 7 41. Tax slayer 2011 7 40. Tax slayer 2011 8 39. Tax slayer 2011 8 38. Tax slayer 2011 9 37. Tax slayer 2011 9 37. Tax slayer 2011 0 36. Tax slayer 2011 0 35. Tax slayer 2011 1 101 43. Tax slayer 2011 6 42. Tax slayer 2011 7 41. Tax slayer 2011 7 40. Tax slayer 2011 8 39. Tax slayer 2011 8 38. Tax slayer 2011 9 37. Tax slayer 2011 9 37. Tax slayer 2011 0 36. Tax slayer 2011 0 35. Tax slayer 2011 1 102 43. Tax slayer 2011 6 42. Tax slayer 2011 7 41. Tax slayer 2011 7 40. Tax slayer 2011 8 39. Tax slayer 2011 8 38. Tax slayer 2011 9 37. Tax slayer 2011 9 37. Tax slayer 2011 0 36. Tax slayer 2011 0 35. Tax slayer 2011 1 103 43. Tax slayer 2011 6 42. Tax slayer 2011 7 41. Tax slayer 2011 7 40. Tax slayer 2011 8 39. Tax slayer 2011 8 38. Tax slayer 2011 9 37. Tax slayer 2011 9 37. Tax slayer 2011 0 36. Tax slayer 2011 0 35. Tax slayer 2011 1 104 43. Tax slayer 2011 6 42. Tax slayer 2011 7 41. Tax slayer 2011 7 40. Tax slayer 2011 8 39. Tax slayer 2011 8 38. Tax slayer 2011 8 37. Tax slayer 2011 9 37. Tax slayer 2011 0 36. Tax slayer 2011 0 35. Tax slayer 2011 1 105 43. Tax slayer 2011 6 42. Tax slayer 2011 7 41. Tax slayer 2011 7 40. Tax slayer 2011 8 39. Tax slayer 2011 8 38. Tax slayer 2011 8 37. Tax slayer 2011 9 37. Tax slayer 2011 0 36. Tax slayer 2011 0 35. Tax slayer 2011 1 106 43. Tax slayer 2011 6 42. Tax slayer 2011 7 41. Tax slayer 2011 7 40. Tax slayer 2011 8 39. Tax slayer 2011 8 38. Tax slayer 2011 8 37. Tax slayer 2011 9 37. Tax slayer 2011 0 36. Tax slayer 2011 0 35. Tax slayer 2011 1 107 43. Tax slayer 2011 6 42. Tax slayer 2011 7 41. Tax slayer 2011 7 40. Tax slayer 2011 8 39. Tax slayer 2011 8 38. Tax slayer 2011 8 37. Tax slayer 2011 9 37. Tax slayer 2011 0 36. Tax slayer 2011 0 35. Tax slayer 2011 1 108 43. Tax slayer 2011 6 42. Tax slayer 2011 7 41. Tax slayer 2011 7 40. Tax slayer 2011 8 39. Tax slayer 2011 8 38. Tax slayer 2011 8 37. Tax slayer 2011 9 37. Tax slayer 2011 0 36. Tax slayer 2011 0 35. Tax slayer 2011 1 109 43. Tax slayer 2011 6 42. Tax slayer 2011 7 41. Tax slayer 2011 7 40. Tax slayer 2011 7 39. Tax slayer 2011 8 38. Tax slayer 2011 8 37. Tax slayer 2011 9 37. Tax slayer 2011 0 36. Tax slayer 2011 0 35. Tax slayer 2011 1 110 43. Tax slayer 2011 6 42. Tax slayer 2011 7 41. Tax slayer 2011 7 40. Tax slayer 2011 7 39. Tax slayer 2011 8 38. Tax slayer 2011 8 37. Tax slayer 2011 9 37. Tax slayer 2011 0 36. Tax slayer 2011 0 35. Tax slayer 2011 1 111 43. Tax slayer 2011 6 42. Tax slayer 2011 7 41. Tax slayer 2011 7 40. Tax slayer 2011 7 39. Tax slayer 2011 8 38. Tax slayer 2011 8 37. Tax slayer 2011 9 37. Tax slayer 2011 0 36. Tax slayer 2011 0 35. Tax slayer 2011 1 112 43. Tax slayer 2011 6 42. Tax slayer 2011 7 41. Tax slayer 2011 7 40. Tax slayer 2011 7 39. Tax slayer 2011 8 38. Tax slayer 2011 8 37. Tax slayer 2011 9 37. Tax slayer 2011 0 36. Tax slayer 2011 0 35. Tax slayer 2011 1 113 43. Tax slayer 2011 6 42. Tax slayer 2011 7 41. Tax slayer 2011 7 40. Tax slayer 2011 7 39. Tax slayer 2011 8 38. Tax slayer 2011 8 37. Tax slayer 2011 9 37. Tax slayer 2011 0 36. Tax slayer 2011 0 35. Tax slayer 2011 1 114 43. Tax slayer 2011 6 42. Tax slayer 2011 7 41. Tax slayer 2011 7 40. Tax slayer 2011 7 39. Tax slayer 2011 8 38. Tax slayer 2011 8 37. Tax slayer 2011 9 37. Tax slayer 2011 0 36. Tax slayer 2011 0 35. Tax slayer 2011 1 115+ 43. Tax slayer 2011 6 42. Tax slayer 2011 7 41. Tax slayer 2011 7 40. Tax slayer 2011 7 39. Tax slayer 2011 8 38. Tax slayer 2011 8 37. Tax slayer 2011 9 37. Tax slayer 2011 0 36. Tax slayer 2011 0 35. Tax slayer 2011 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. Tax slayer 2011 4 40. Tax slayer 2011 0 39. Tax slayer 2011 5 39. Tax slayer 2011 1 38. Tax slayer 2011 7 38. Tax slayer 2011 3 38. Tax slayer 2011 0 37. Tax slayer 2011 6 37. Tax slayer 2011 3 37. Tax slayer 2011 1 51 40. Tax slayer 2011 0 39. Tax slayer 2011 5 39. Tax slayer 2011 0 38. Tax slayer 2011 5 38. Tax slayer 2011 1 37. Tax slayer 2011 7 37. Tax slayer 2011 4 37. Tax slayer 2011 0 36. Tax slayer 2011 7 36. Tax slayer 2011 4 52 39. Tax slayer 2011 5 39. Tax slayer 2011 0 38. Tax slayer 2011 5 38. Tax slayer 2011 0 37. Tax slayer 2011 6 37. Tax slayer 2011 2 36. Tax slayer 2011 8 36. Tax slayer 2011 4 36. Tax slayer 2011 0 35. Tax slayer 2011 7 53 39. Tax slayer 2011 1 38. Tax slayer 2011 5 38. Tax slayer 2011 0 37. Tax slayer 2011 5 37. Tax slayer 2011 1 36. Tax slayer 2011 6 36. Tax slayer 2011 2 35. Tax slayer 2011 8 35. Tax slayer 2011 4 35. Tax slayer 2011 1 54 38. Tax slayer 2011 7 38. Tax slayer 2011 1 37. Tax slayer 2011 6 37. Tax slayer 2011 1 36. Tax slayer 2011 6 36. Tax slayer 2011 1 35. Tax slayer 2011 7 35. Tax slayer 2011 2 34. Tax slayer 2011 8 34. Tax slayer 2011 5 55 38. Tax slayer 2011 3 37. Tax slayer 2011 7 37. Tax slayer 2011 2 36. Tax slayer 2011 6 36. Tax slayer 2011 1 35. Tax slayer 2011 6 35. Tax slayer 2011 1 34. Tax slayer 2011 7 34. Tax slayer 2011 3 33. Tax slayer 2011 9 56 38. Tax slayer 2011 0 37. Tax slayer 2011 4 36. Tax slayer 2011 8 36. Tax slayer 2011 2 35. Tax slayer 2011 7 35. Tax slayer 2011 1 34. Tax slayer 2011 7 34. Tax slayer 2011 2 33. Tax slayer 2011 7 33. Tax slayer 2011 3 Appendix C. Tax slayer 2011 (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. Tax slayer 2011 6 37. Tax slayer 2011 0 36. Tax slayer 2011 4 35. Tax slayer 2011 8 35. Tax slayer 2011 2 34. Tax slayer 2011 7 34. Tax slayer 2011 2 33. Tax slayer 2011 7 33. Tax slayer 2011 2 32. Tax slayer 2011 8 58 37. Tax slayer 2011 3 36. Tax slayer 2011 7 36. Tax slayer 2011 0 35. Tax slayer 2011 4 34. Tax slayer 2011 8 34. Tax slayer 2011 3 33. Tax slayer 2011 7 33. Tax slayer 2011 2 32. Tax slayer 2011 8 32. Tax slayer 2011 3 59 37. Tax slayer 2011 1 36. Tax slayer 2011 4 35. Tax slayer 2011 7 35. Tax slayer 2011 1 34. Tax slayer 2011 5 33. Tax slayer 2011 9 33. Tax slayer 2011 3 32. Tax slayer 2011 8 32. Tax slayer 2011 3 31. Tax slayer 2011 8 60 36. Tax slayer 2011 8 36. Tax slayer 2011 1 35. Tax slayer 2011 4 34. Tax slayer 2011 8 34. Tax slayer 2011 1 33. Tax slayer 2011 5 32. Tax slayer 2011 9 32. Tax slayer 2011 4 31. Tax slayer 2011 9 31. Tax slayer 2011 3 61 36. Tax slayer 2011 6 35. Tax slayer 2011 8 35. Tax slayer 2011 1 34. Tax slayer 2011 5 33. Tax slayer 2011 8 33. Tax slayer 2011 2 32. Tax slayer 2011 6 32. Tax slayer 2011 0 31. Tax slayer 2011 4 30. Tax slayer 2011 9 62 36. Tax slayer 2011 3 35. Tax slayer 2011 6 34. Tax slayer 2011 9 34. Tax slayer 2011 2 33. Tax slayer 2011 5 32. Tax slayer 2011 9 32. Tax slayer 2011 2 31. Tax slayer 2011 6 31. Tax slayer 2011 1 30. Tax slayer 2011 5 63 36. Tax slayer 2011 1 35. Tax slayer 2011 4 34. Tax slayer 2011 6 33. Tax slayer 2011 9 33. Tax slayer 2011 2 32. Tax slayer 2011 6 31. Tax slayer 2011 9 31. Tax slayer 2011 3 30. Tax slayer 2011 7 30. Tax slayer 2011 1 64 35. Tax slayer 2011 9 35. Tax slayer 2011 2 34. Tax slayer 2011 4 33. Tax slayer 2011 7 33. Tax slayer 2011 0 32. Tax slayer 2011 3 31. Tax slayer 2011 6 31. Tax slayer 2011 0 30. Tax slayer 2011 4 29. Tax slayer 2011 8 65 35. Tax slayer 2011 8 35. Tax slayer 2011 0 34. Tax slayer 2011 2 33. Tax slayer 2011 5 32. Tax slayer 2011 7 32. Tax slayer 2011 0 31. Tax slayer 2011 4 30. Tax slayer 2011 7 30. Tax slayer 2011 0 29. Tax slayer 2011 4 66 35. Tax slayer 2011 6 34. Tax slayer 2011 8 34. Tax slayer 2011 0 33. Tax slayer 2011 3 32. Tax slayer 2011 5 31. Tax slayer 2011 8 31. Tax slayer 2011 1 30. Tax slayer 2011 4 29. Tax slayer 2011 8 29. Tax slayer 2011 1 67 35. Tax slayer 2011 5 34. Tax slayer 2011 7 33. Tax slayer 2011 9 33. Tax slayer 2011 1 32. Tax slayer 2011 3 31. Tax slayer 2011 6 30. Tax slayer 2011 9 30. Tax slayer 2011 2 29. Tax slayer 2011 5 28. Tax slayer 2011 8 68 35. Tax slayer 2011 3 34. Tax slayer 2011 5 33. Tax slayer 2011 7 32. Tax slayer 2011 9 32. Tax slayer 2011 1 31. Tax slayer 2011 4 30. Tax slayer 2011 7 29. Tax slayer 2011 9 29. Tax slayer 2011 2 28. Tax slayer 2011 6 69 35. Tax slayer 2011 2 34. Tax slayer 2011 4 33. Tax slayer 2011 6 32. Tax slayer 2011 8 32. Tax slayer 2011 0 31. Tax slayer 2011 2 30. Tax slayer 2011 5 29. Tax slayer 2011 7 29. Tax slayer 2011 0 28. Tax slayer 2011 3 70 35. Tax slayer 2011 1 34. Tax slayer 2011 3 33. Tax slayer 2011 4 32. Tax slayer 2011 6 31. Tax slayer 2011 8 31. Tax slayer 2011 1 30. Tax slayer 2011 3 29. Tax slayer 2011 5 28. Tax slayer 2011 8 28. Tax slayer 2011 1 71 35. Tax slayer 2011 0 34. Tax slayer 2011 2 33. Tax slayer 2011 3 32. Tax slayer 2011 5 31. Tax slayer 2011 7 30. Tax slayer 2011 9 30. Tax slayer 2011 1 29. Tax slayer 2011 4 28. Tax slayer 2011 6 27. Tax slayer 2011 9 72 34. Tax slayer 2011 9 34. Tax slayer 2011 1 33. Tax slayer 2011 2 32. Tax slayer 2011 4 31. Tax slayer 2011 6 30. Tax slayer 2011 8 30. Tax slayer 2011 0 29. Tax slayer 2011 2 28. Tax slayer 2011 4 27. Tax slayer 2011 7 73 34. Tax slayer 2011 8 34. Tax slayer 2011 0 33. Tax slayer 2011 1 32. Tax slayer 2011 3 31. Tax slayer 2011 5 30. Tax slayer 2011 6 29. Tax slayer 2011 8 29. Tax slayer 2011 1 28. Tax slayer 2011 3 27. Tax slayer 2011 5 74 34. Tax slayer 2011 8 33. Tax slayer 2011 9 33. Tax slayer 2011 0 32. Tax slayer 2011 2 31. Tax slayer 2011 4 30. Tax slayer 2011 5 29. Tax slayer 2011 7 28. Tax slayer 2011 9 28. Tax slayer 2011 1 27. Tax slayer 2011 4 75 34. Tax slayer 2011 7 33. Tax slayer 2011 8 33. Tax slayer 2011 0 32. Tax slayer 2011 1 31. Tax slayer 2011 3 30. Tax slayer 2011 4 29. Tax slayer 2011 6 28. Tax slayer 2011 8 28. Tax slayer 2011 0 27. Tax slayer 2011 2 76 34. Tax slayer 2011 6 33. Tax slayer 2011 8 32. Tax slayer 2011 9 32. Tax slayer 2011 0 31. Tax slayer 2011 2 30. Tax slayer 2011 3 29. Tax slayer 2011 5 28. Tax slayer 2011 7 27. Tax slayer 2011 9 27. Tax slayer 2011 1 77 34. Tax slayer 2011 6 33. Tax slayer 2011 7 32. Tax slayer 2011 8 32. Tax slayer 2011 0 31. Tax slayer 2011 1 30. Tax slayer 2011 3 29. Tax slayer 2011 4 28. Tax slayer 2011 6 27. Tax slayer 2011 8 27. Tax slayer 2011 0 78 34. Tax slayer 2011 5 33. Tax slayer 2011 6 32. Tax slayer 2011 8 31. Tax slayer 2011 9 31. Tax slayer 2011 0 30. Tax slayer 2011 2 29. Tax slayer 2011 3 28. Tax slayer 2011 5 27. Tax slayer 2011 7 26. Tax slayer 2011 9 79 34. Tax slayer 2011 5 33. Tax slayer 2011 6 32. Tax slayer 2011 7 31. Tax slayer 2011 8 31. Tax slayer 2011 0 30. Tax slayer 2011 1 29. Tax slayer 2011 3 28. Tax slayer 2011 4 27. Tax slayer 2011 6 26. Tax slayer 2011 8 80 34. Tax slayer 2011 5 33. Tax slayer 2011 6 32. Tax slayer 2011 7 31. Tax slayer 2011 8 30. Tax slayer 2011 9 30. Tax slayer 2011 1 29. Tax slayer 2011 2 28. Tax slayer 2011 4 27. Tax slayer 2011 5 26. Tax slayer 2011 7 81 34. Tax slayer 2011 4 33. Tax slayer 2011 5 32. Tax slayer 2011 6 31. Tax slayer 2011 8 30. Tax slayer 2011 9 30. Tax slayer 2011 0 29. Tax slayer 2011 2 28. Tax slayer 2011 3 27. Tax slayer 2011 5 26. Tax slayer 2011 6 82 34. Tax slayer 2011 4 33. Tax slayer 2011 5 32. Tax slayer 2011 6 31. Tax slayer 2011 7 30. Tax slayer 2011 8 30. Tax slayer 2011 0 29. Tax slayer 2011 1 28. Tax slayer 2011 3 27. Tax slayer 2011 4 26. Tax slayer 2011 6 83 34. Tax slayer 2011 4 33. Tax slayer 2011 5 32. Tax slayer 2011 6 31. Tax slayer 2011 7 30. Tax slayer 2011 8 29. Tax slayer 2011 9 29. Tax slayer 2011 1 28. Tax slayer 2011 2 27. Tax slayer 2011 4 26. Tax slayer 2011 5 84 34. Tax slayer 2011 3 33. Tax slayer 2011 4 32. Tax slayer 2011 5 31. Tax slayer 2011 7 30. Tax slayer 2011 8 29. Tax slayer 2011 9 29. Tax slayer 2011 0 28. Tax slayer 2011 2 27. Tax slayer 2011 3 26. Tax slayer 2011 5 85 34. Tax slayer 2011 3 33. Tax slayer 2011 4 32. Tax slayer 2011 5 31. Tax slayer 2011 6 30. Tax slayer 2011 7 29. Tax slayer 2011 9 29. Tax slayer 2011 0 28. Tax slayer 2011 1 27. Tax slayer 2011 3 26. Tax slayer 2011 4 86 34. Tax slayer 2011 3 33. Tax slayer 2011 4 32. Tax slayer 2011 5 31. Tax slayer 2011 6 30. Tax slayer 2011 7 29. Tax slayer 2011 8 29. Tax slayer 2011 0 28. Tax slayer 2011 1 27. Tax slayer 2011 2 26. Tax slayer 2011 4 87 34. Tax slayer 2011 3 33. Tax slayer 2011 4 32. Tax slayer 2011 5 31. Tax slayer 2011 6 30. Tax slayer 2011 7 29. Tax slayer 2011 8 28. Tax slayer 2011 9 28. Tax slayer 2011 1 27. Tax slayer 2011 2 26. Tax slayer 2011 4 88 34. Tax slayer 2011 3 33. Tax slayer 2011 4 32. Tax slayer 2011 5 31. Tax slayer 2011 6 30. Tax slayer 2011 7 29. Tax slayer 2011 8 28. Tax slayer 2011 9 28. Tax slayer 2011 0 27. Tax slayer 2011 2 26. Tax slayer 2011 3 89 34. Tax slayer 2011 3 33. Tax slayer 2011 3 32. Tax slayer 2011 4 31. Tax slayer 2011 5 30. Tax slayer 2011 7 29. Tax slayer 2011 8 28. Tax slayer 2011 9 28. Tax slayer 2011 0 27. Tax slayer 2011 2 26. Tax slayer 2011 3 90 34. Tax slayer 2011 2 33. Tax slayer 2011 3 32. Tax slayer 2011 4 31. Tax slayer 2011 5 30. Tax slayer 2011 6 29. Tax slayer 2011 8 28. Tax slayer 2011 9 28. Tax slayer 2011 0 27. Tax slayer 2011 1 26. Tax slayer 2011 3 91 34. Tax slayer 2011 2 33. Tax slayer 2011 3 32. Tax slayer 2011 4 31. Tax slayer 2011 5 30. Tax slayer 2011 6 29. Tax slayer 2011 7 28. Tax slayer 2011 9 28. Tax slayer 2011 0 27. Tax slayer 2011 1 26. Tax slayer 2011 3 92 34. Tax slayer 2011 2 33. Tax slayer 2011 3 32. Tax slayer 2011 4 31. Tax slayer 2011 5 30. Tax slayer 2011 6 29. Tax slayer 2011 7 28. Tax slayer 2011 8 28. Tax slayer 2011 0 27. Tax slayer 2011 1 26. Tax slayer 2011 2 93 34. Tax slayer 2011 2 33. Tax slayer 2011 3 32. Tax slayer 2011 4 31. Tax slayer 2011 5 30. Tax slayer 2011 6 29. Tax slayer 2011 7 28. Tax slayer 2011 8 28. Tax slayer 2011 0 27. Tax slayer 2011 1 26. Tax slayer 2011 2 94 34. Tax slayer 2011 2 33. Tax slayer 2011 3 32. Tax slayer 2011 4 31. Tax slayer 2011 5 30. Tax slayer 2011 6 29. Tax slayer 2011 7 28. Tax slayer 2011 8 27. Tax slayer 2011 9 27. Tax slayer 2011 1 26. Tax slayer 2011 2 95 34. Tax slayer 2011 2 33. Tax slayer 2011 3 32. Tax slayer 2011 4 31. Tax slayer 2011 5 30. Tax slayer 2011 6 29. Tax slayer 2011 7 28. Tax slayer 2011 8 27. Tax slayer 2011 9 27. Tax slayer 2011 1 26. Tax slayer 2011 2 96 34. Tax slayer 2011 2 33. Tax slayer 2011 3 32. Tax slayer 2011 4 31. Tax slayer 2011 5 30. Tax slayer 2011 6 29. Tax slayer 2011 7 28. Tax slayer 2011 8 27. Tax slayer 2011 9 27. Tax slayer 2011 0 26. Tax slayer 2011 2 Appendix C. Tax slayer 2011 (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. Tax slayer 2011 2 33. Tax slayer 2011 3 32. Tax slayer 2011 4 31. Tax slayer 2011 5 30. Tax slayer 2011 6 29. Tax slayer 2011 7 28. Tax slayer 2011 8 27. Tax slayer 2011 9 27. Tax slayer 2011 0 26. Tax slayer 2011 2 98 34. Tax slayer 2011 2 33. Tax slayer 2011 3 32. Tax slayer 2011 4 31. Tax slayer 2011 5 30. Tax slayer 2011 6 29. Tax slayer 2011 7 28. Tax slayer 2011 8 27. Tax slayer 2011 9 27. Tax slayer 2011 0 26. Tax slayer 2011 2 99 34. Tax slayer 2011 2 33. Tax slayer 2011 3 32. Tax slayer 2011 4 31. Tax slayer 2011 5 30. Tax slayer 2011 6 29. Tax slayer 2011 7 28. Tax slayer 2011 8 27. Tax slayer 2011 9 27. Tax slayer 2011 0 26. Tax slayer 2011 2 100 34. Tax slayer 2011 2 33. Tax slayer 2011 3 32. Tax slayer 2011 4 31. Tax slayer 2011 5 30. Tax slayer 2011 6 29. Tax slayer 2011 7 28. Tax slayer 2011 8 27. Tax slayer 2011 9 27. Tax slayer 2011 0 26. Tax slayer 2011 1 101 34. Tax slayer 2011 2 33. Tax slayer 2011 3 32. Tax slayer 2011 4 31. Tax slayer 2011 5 30. Tax slayer 2011 6 29. Tax slayer 2011 7 28. Tax slayer 2011 8 27. Tax slayer 2011 9 27. Tax slayer 2011 0 26. Tax slayer 2011 1 102 34. Tax slayer 2011 2 33. Tax slayer 2011 3 32. Tax slayer 2011 4 31. Tax slayer 2011 4 30. Tax slayer 2011 5 29. Tax slayer 2011 7 28. Tax slayer 2011 8 27. Tax slayer 2011 9 27. Tax slayer 2011 0 26. Tax slayer 2011 1 103 34. Tax slayer 2011 2 33. Tax slayer 2011 3 32. Tax slayer 2011 4 31. Tax slayer 2011 4 30. Tax slayer 2011 5 29. Tax slayer 2011 7 28. Tax slayer 2011 8 27. Tax slayer 2011 9 27. Tax slayer 2011 0 26. Tax slayer 2011 1 104 34. Tax slayer 2011 2 33. Tax slayer 2011 3 32. Tax slayer 2011 4 31. Tax slayer 2011 4 30. Tax slayer 2011 5 29. Tax slayer 2011 6 28. Tax slayer 2011 8 27. Tax slayer 2011 9 27. Tax slayer 2011 0 26. Tax slayer 2011 1 105 34. Tax slayer 2011 2 33. Tax slayer 2011 3 32. Tax slayer 2011 3 31. Tax slayer 2011 4 30. Tax slayer 2011 5 29. Tax slayer 2011 6 28. Tax slayer 2011 8 27. Tax slayer 2011 9 27. Tax slayer 2011 0 26. Tax slayer 2011 1 106 34. Tax slayer 2011 2 33. Tax slayer 2011 3 32. Tax slayer 2011 3 31. Tax slayer 2011 4 30. Tax slayer 2011 5 29. Tax slayer 2011 6 28. Tax slayer 2011 8 27. Tax slayer 2011 9 27. Tax slayer 2011 0 26. Tax slayer 2011 1 107 34. Tax slayer 2011 2 33. Tax slayer 2011 3 32. Tax slayer 2011 3 31. Tax slayer 2011 4 30. Tax slayer 2011 5 29. Tax slayer 2011 6 28. Tax slayer 2011 8 27. Tax slayer 2011 9 27. Tax slayer 2011 0 26. Tax slayer 2011 1 108 34. Tax slayer 2011 2 33. Tax slayer 2011 3 32. Tax slayer 2011 3 31. Tax slayer 2011 4 30. Tax slayer 2011 5 29. Tax slayer 2011 6 28. Tax slayer 2011 8 27. Tax slayer 2011 9 27. Tax slayer 2011 0 26. Tax slayer 2011 1 109 34. Tax slayer 2011 2 33. Tax slayer 2011 3 32. Tax slayer 2011 3 31. Tax slayer 2011 4 30. Tax slayer 2011 5 29. Tax slayer 2011 6 28. Tax slayer 2011 7 27. Tax slayer 2011 9 27. Tax slayer 2011 0 26. Tax slayer 2011 1 110 34. Tax slayer 2011 2 33. Tax slayer 2011 3 32. Tax slayer 2011 3 31. Tax slayer 2011 4 30. Tax slayer 2011 5 29. Tax slayer 2011 6 28. Tax slayer 2011 7 27. Tax slayer 2011 9 27. Tax slayer 2011 0 26. Tax slayer 2011 1 111 34. Tax slayer 2011 2 33. Tax slayer 2011 3 32. Tax slayer 2011 3 31. Tax slayer 2011 4 30. Tax slayer 2011 5 29. Tax slayer 2011 6 28. Tax slayer 2011 7 27. Tax slayer 2011 9 27. Tax slayer 2011 0 26. Tax slayer 2011 1 112 34. Tax slayer 2011 2 33. Tax slayer 2011 3 32. Tax slayer 2011 3 31. Tax slayer 2011 4 30. Tax slayer 2011 5 29. Tax slayer 2011 6 28. Tax slayer 2011 7 27. Tax slayer 2011 9 27. Tax slayer 2011 0 26. Tax slayer 2011 1 113 34. Tax slayer 2011 2 33. Tax slayer 2011 3 32. Tax slayer 2011 3 31. Tax slayer 2011 4 30. Tax slayer 2011 5 29. Tax slayer 2011 6 28. Tax slayer 2011 7 27. Tax slayer 2011 9 27. Tax slayer 2011 0 26. Tax slayer 2011 1 114 34. Tax slayer 2011 2 33. Tax slayer 2011 3 32. Tax slayer 2011 3 31. Tax slayer 2011 4 30. Tax slayer 2011 5 29. Tax slayer 2011 6 28. Tax slayer 2011 7 27. Tax slayer 2011 9 27. Tax slayer 2011 0 26. Tax slayer 2011 1 115+ 34. Tax slayer 2011 2 33. Tax slayer 2011 3 32. Tax slayer 2011 3 31. Tax slayer 2011 4 30. Tax slayer 2011 5 29. Tax slayer 2011 6 28. Tax slayer 2011 7 27. Tax slayer 2011 9 27. Tax slayer 2011 0 26. Tax slayer 2011 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. Tax slayer 2011 9 30. Tax slayer 2011 4 30. Tax slayer 2011 0 29. Tax slayer 2011 6 29. Tax slayer 2011 2 28. Tax slayer 2011 8 28. Tax slayer 2011 5 28. Tax slayer 2011 2 27. Tax slayer 2011 9 27. Tax slayer 2011 6 61 30. Tax slayer 2011 4 29. Tax slayer 2011 9 29. Tax slayer 2011 5 29. Tax slayer 2011 0 28. Tax slayer 2011 6 28. Tax slayer 2011 3 27. Tax slayer 2011 9 27. Tax slayer 2011 6 27. Tax slayer 2011 3 27. Tax slayer 2011 0 62 30. Tax slayer 2011 0 29. Tax slayer 2011 5 29. Tax slayer 2011 0 28. Tax slayer 2011 5 28. Tax slayer 2011 1 27. Tax slayer 2011 7 27. Tax slayer 2011 3 27. Tax slayer 2011 0 26. Tax slayer 2011 7 26. Tax slayer 2011 4 63 29. Tax slayer 2011 6 29. Tax slayer 2011 0 28. Tax slayer 2011 5 28. Tax slayer 2011 1 27. Tax slayer 2011 6 27. Tax slayer 2011 2 26. Tax slayer 2011 8 26. Tax slayer 2011 4 26. Tax slayer 2011 1 25. Tax slayer 2011 7 64 29. Tax slayer 2011 2 28. Tax slayer 2011 6 28. Tax slayer 2011 1 27. Tax slayer 2011 6 27. Tax slayer 2011 1 26. Tax slayer 2011 7 26. Tax slayer 2011 3 25. Tax slayer 2011 9 25. Tax slayer 2011 5 25. Tax slayer 2011 2 65 28. Tax slayer 2011 8 28. Tax slayer 2011 3 27. Tax slayer 2011 7 27. Tax slayer 2011 2 26. Tax slayer 2011 7 26. Tax slayer 2011 2 25. Tax slayer 2011 8 25. Tax slayer 2011 4 25. Tax slayer 2011 0 24. Tax slayer 2011 6 66 28. Tax slayer 2011 5 27. Tax slayer 2011 9 27. Tax slayer 2011 3 26. Tax slayer 2011 8 26. Tax slayer 2011 3 25. Tax slayer 2011 8 25. Tax slayer 2011 3 24. Tax slayer 2011 9 24. Tax slayer 2011 5 24. Tax slayer 2011 1 67 28. Tax slayer 2011 2 27. Tax slayer 2011 6 27. Tax slayer 2011 0 26. Tax slayer 2011 4 25. Tax slayer 2011 9 25. Tax slayer 2011 4 24. Tax slayer 2011 9 24. Tax slayer 2011 4 24. Tax slayer 2011 0 23. Tax slayer 2011 6 68 27. Tax slayer 2011 9 27. Tax slayer 2011 3 26. Tax slayer 2011 7 26. Tax slayer 2011 1 25. Tax slayer 2011 5 25. Tax slayer 2011 0 24. Tax slayer 2011 5 24. Tax slayer 2011 0 23. Tax slayer 2011 5 23. Tax slayer 2011 1 69 27. Tax slayer 2011 6 27. Tax slayer 2011 0 26. Tax slayer 2011 4 25. Tax slayer 2011 7 25. Tax slayer 2011 2 24. Tax slayer 2011 6 24. Tax slayer 2011 1 23. Tax slayer 2011 6 23. Tax slayer 2011 1 22. Tax slayer 2011 6 70 27. Tax slayer 2011 4 26. Tax slayer 2011 7 26. Tax slayer 2011 1 25. Tax slayer 2011 4 24. Tax slayer 2011 8 24. Tax slayer 2011 3 23. Tax slayer 2011 7 23. Tax slayer 2011 2 22. Tax slayer 2011 7 22. Tax slayer 2011 2 71 27. Tax slayer 2011 2 26. Tax slayer 2011 5 25. Tax slayer 2011 8 25. Tax slayer 2011 2 24. Tax slayer 2011 5 23. Tax slayer 2011 9 23. Tax slayer 2011 4 22. Tax slayer 2011 8 22. Tax slayer 2011 3 21. Tax slayer 2011 8 72 27. Tax slayer 2011 0 26. Tax slayer 2011 3 25. Tax slayer 2011 6 24. Tax slayer 2011 9 24. Tax slayer 2011 3 23. Tax slayer 2011 7 23. Tax slayer 2011 1 22. Tax slayer 2011 5 22. Tax slayer 2011 0 21. Tax slayer 2011 4 73 26. Tax slayer 2011 8 26. Tax slayer 2011 1 25. Tax slayer 2011 4 24. Tax slayer 2011 7 24. Tax slayer 2011 0 23. Tax slayer 2011 4 22. Tax slayer 2011 8 22. Tax slayer 2011 2 21. Tax slayer 2011 6 21. Tax slayer 2011 1 74 26. Tax slayer 2011 6 25. Tax slayer 2011 9 25. Tax slayer 2011 2 24. Tax slayer 2011 5 23. Tax slayer 2011 8 23. Tax slayer 2011 1 22. Tax slayer 2011 5 21. Tax slayer 2011 9 21. Tax slayer 2011 3 20. Tax slayer 2011 8 75 26. Tax slayer 2011 5 25. Tax slayer 2011 7 25. Tax slayer 2011 0 24. Tax slayer 2011 3 23. Tax slayer 2011 6 22. Tax slayer 2011 9 22. Tax slayer 2011 3 21. Tax slayer 2011 6 21. Tax slayer 2011 0 20. Tax slayer 2011 5 Appendix C. Tax slayer 2011 (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. Tax slayer 2011 3 25. Tax slayer 2011 6 24. Tax slayer 2011 8 24. Tax slayer 2011 1 23. Tax slayer 2011 4 22. Tax slayer 2011 7 22. Tax slayer 2011 0 21. Tax slayer 2011 4 20. Tax slayer 2011 8 20. Tax slayer 2011 2 77 26. Tax slayer 2011 2 25. Tax slayer 2011 4 24. Tax slayer 2011 7 23. Tax slayer 2011 9 23. Tax slayer 2011 2 22. Tax slayer 2011 5 21. Tax slayer 2011 8 21. Tax slayer 2011 2 20. Tax slayer 2011 6 19. Tax slayer 2011 9 78 26. Tax slayer 2011 1 25. Tax slayer 2011 3 24. Tax slayer 2011 6 23. Tax slayer 2011 8 23. Tax slayer 2011 1 22. Tax slayer 2011 4 21. Tax slayer 2011 7 21. Tax slayer 2011 0 20. Tax slayer 2011 3 19. Tax slayer 2011 7 79 26. Tax slayer 2011 0 25. Tax slayer 2011 2 24. Tax slayer 2011 4 23. Tax slayer 2011 7 22. Tax slayer 2011 9 22. Tax slayer 2011 2 21. Tax slayer 2011 5 20. Tax slayer 2011 8 20. Tax slayer 2011 1 19. Tax slayer 2011 5 80 25. Tax slayer 2011 9 25. Tax slayer 2011 1 24. Tax slayer 2011 3 23. Tax slayer 2011 6 22. Tax slayer 2011 8 22. Tax slayer 2011 1 21. Tax slayer 2011 3 20. Tax slayer 2011 6 20. Tax slayer 2011 0 19. Tax slayer 2011 3 81 25. Tax slayer 2011 8 25. Tax slayer 2011 0 24. Tax slayer 2011 2 23. Tax slayer 2011 4 22. Tax slayer 2011 7 21. Tax slayer 2011 9 21. Tax slayer 2011 2 20. Tax slayer 2011 5 19. Tax slayer 2011 8 19. Tax slayer 2011 1 82 25. Tax slayer 2011 8 24. Tax slayer 2011 9 24. Tax slayer 2011 1 23. Tax slayer 2011 4 22. Tax slayer 2011 6 21. Tax slayer 2011 8 21. Tax slayer 2011 1 20. Tax slayer 2011 4 19. Tax slayer 2011 7 19. Tax slayer 2011 0 83 25. Tax slayer 2011 7 24. Tax slayer 2011 9 24. Tax slayer 2011 1 23. Tax slayer 2011 3 22. Tax slayer 2011 5 21. Tax slayer 2011 7 21. Tax slayer 2011 0 20. Tax slayer 2011 2 19. Tax slayer 2011 5 18. Tax slayer 2011 8 84 25. Tax slayer 2011 6 24. Tax slayer 2011 8 24. Tax slayer 2011 0 23. Tax slayer 2011 2 22. Tax slayer 2011 4 21. Tax slayer 2011 6 20. Tax slayer 2011 9 20. Tax slayer 2011 1 19. Tax slayer 2011 4 18. Tax slayer 2011 7 85 25. Tax slayer 2011 6 24. Tax slayer 2011 8 23. Tax slayer 2011 9 23. Tax slayer 2011 1 22. Tax slayer 2011 3 21. Tax slayer 2011 6 20. Tax slayer 2011 8 20. Tax slayer 2011 1 19. Tax slayer 2011 3 18. Tax slayer 2011 6 86 25. Tax slayer 2011 5 24. Tax slayer 2011 7 23. Tax slayer 2011 9 23. Tax slayer 2011 1 22. Tax slayer 2011 3 21. Tax slayer 2011 5 20. Tax slayer 2011 7 20. Tax slayer 2011 0 19. Tax slayer 2011 2 18. Tax slayer 2011 5 87 25. Tax slayer 2011 5 24. Tax slayer 2011 7 23. Tax slayer 2011 8 23. Tax slayer 2011 0 22. Tax slayer 2011 2 21. Tax slayer 2011 4 20. Tax slayer 2011 7 19. Tax slayer 2011 9 19. Tax slayer 2011 2 18. Tax slayer 2011 4 88 25. Tax slayer 2011 5 24. Tax slayer 2011 6 23. Tax slayer 2011 8 23. Tax slayer 2011 0 22. Tax slayer 2011 2 21. Tax slayer 2011 4 20. Tax slayer 2011 6 19. Tax slayer 2011 8 19. Tax slayer 2011 1 18. Tax slayer 2011 3 89 25. Tax slayer 2011 4 24. Tax slayer 2011 6 23. Tax slayer 2011 8 22. Tax slayer 2011 9 22. Tax slayer 2011 1 21. Tax slayer 2011 3 20. Tax slayer 2011 5 19. Tax slayer 2011 8 19. Tax slayer 2011 0 18. Tax slayer 2011 3 90 25. Tax slayer 2011 4 24. Tax slayer 2011 6 23. Tax slayer 2011 7 22. Tax slayer 2011 9 22. Tax slayer 2011 1 21. Tax slayer 2011 3 20. Tax slayer 2011 5 19. Tax slayer 2011 7 19. Tax slayer 2011 0 18. Tax slayer 2011 2 91 25. Tax slayer 2011 4 24. Tax slayer 2011 5 23. Tax slayer 2011 7 22. Tax slayer 2011 9 22. Tax slayer 2011 1 21. Tax slayer 2011 3 20. Tax slayer 2011 5 19. Tax slayer 2011 7 18. Tax slayer 2011 9 18. Tax slayer 2011 2 92 25. Tax slayer 2011 4 24. Tax slayer 2011 5 23. Tax slayer 2011 7 22. Tax slayer 2011 9 22. Tax slayer 2011 0 21. Tax slayer 2011 2 20. Tax slayer 2011 4 19. Tax slayer 2011 6 18. Tax slayer 2011 9 18. Tax slayer 2011 1 93 25. Tax slayer 2011 4 24. Tax slayer 2011 5 23. Tax slayer 2011 7 22. Tax slayer 2011 8 22. Tax slayer 2011 0 21. Tax slayer 2011 2 20. Tax slayer 2011 4 19. Tax slayer 2011 6 18. Tax slayer 2011 8 18. Tax slayer 2011 1 94 25. Tax slayer 2011 3 24. Tax slayer 2011 5 23. Tax slayer 2011 6 22. Tax slayer 2011 8 22. Tax slayer 2011 0 21. Tax slayer 2011 2 20. Tax slayer 2011 4 19. Tax slayer 2011 6 18. Tax slayer 2011 8 18. Tax slayer 2011 0 95 25. Tax slayer 2011 3 24. Tax slayer 2011 5 23. Tax slayer 2011 6 22. Tax slayer 2011 8 22. Tax slayer 2011 0 21. Tax slayer 2011 1 20. Tax slayer 2011 3 19. Tax slayer 2011 6 18. Tax slayer 2011 8 18. Tax slayer 2011 0 96 25. Tax slayer 2011 3 24. Tax slayer 2011 5 23. Tax slayer 2011 6 22. Tax slayer 2011 8 21. Tax slayer 2011 9 21. Tax slayer 2011 1 20. Tax slayer 2011 3 19. Tax slayer 2011 5 18. Tax slayer 2011 8 18. Tax slayer 2011 0 97 25. Tax slayer 2011 3 24. Tax slayer 2011 5 23. Tax slayer 2011 6 22. Tax slayer 2011 8 21. Tax slayer 2011 9 21. Tax slayer 2011 1 20. Tax slayer 2011 3 19. Tax slayer 2011 5 18. Tax slayer 2011 7 18. Tax slayer 2011 0 98 25. Tax slayer 2011 3 24. Tax slayer 2011 4 23. Tax slayer 2011 6 22. Tax slayer 2011 8 21. Tax slayer 2011 9 21. Tax slayer 2011 1 20. Tax slayer 2011 3 19. Tax slayer 2011 5 18. Tax slayer 2011 7 17. Tax slayer 2011 9 99 25. Tax slayer 2011 3 24. Tax slayer 2011 4 23. Tax slayer 2011 6 22. Tax slayer 2011 7 21. Tax slayer 2011 9 21. Tax slayer 2011 1 20. Tax slayer 2011 3 19. Tax slayer 2011 5 18. Tax slayer 2011 7 17. Tax slayer 2011 9 100 25. Tax slayer 2011 3 24. Tax slayer 2011 4 23. Tax slayer 2011 6 22. Tax slayer 2011 7 21. Tax slayer 2011 9 21. Tax slayer 2011 1 20. Tax slayer 2011 3 19. Tax slayer 2011 5 18. Tax slayer 2011 7 17. Tax slayer 2011 9 101 25. Tax slayer 2011 3 24. Tax slayer 2011 4 23. Tax slayer 2011 6 22. Tax slayer 2011 7 21. Tax slayer 2011 9 21. Tax slayer 2011 1 20. Tax slayer 2011 2 19. Tax slayer 2011 4 18. Tax slayer 2011 7 17. Tax slayer 2011 9 102 25. Tax slayer 2011 3 24. Tax slayer 2011 4 23. Tax slayer 2011 6 22. Tax slayer 2011 7 21. Tax slayer 2011 9 21. Tax slayer 2011 1 20. Tax slayer 2011 2 19. Tax slayer 2011 4 18. Tax slayer 2011 6 17. Tax slayer 2011 9 103 25. Tax slayer 2011 3 24. Tax slayer 2011 4 23. Tax slayer 2011 6 22. Tax slayer 2011 7 21. Tax slayer 2011 9 21. Tax slayer 2011 0 20. Tax slayer 2011 2 19. Tax slayer 2011 4 18. Tax slayer 2011 6 17. Tax slayer 2011 9 104 25. Tax slayer 2011 3 24. Tax slayer 2011 4 23. Tax slayer 2011 5 22. Tax slayer 2011 7 21. Tax slayer 2011 9 21. Tax slayer 2011 0 20. Tax slayer 2011 2 19. Tax slayer 2011 4 18. Tax slayer 2011 6 17. Tax slayer 2011 8 105 25. Tax slayer 2011 3 24. Tax slayer 2011 4 23. Tax slayer 2011 5 22. Tax slayer 2011 7 21. Tax slayer 2011 9 21. Tax slayer 2011 0 20. Tax slayer 2011 2 19. Tax slayer 2011 4 18. Tax slayer 2011 6 17. Tax slayer 2011 8 106 25. Tax slayer 2011 3 24. Tax slayer 2011 4 23. Tax slayer 2011 5 22. Tax slayer 2011 7 21. Tax slayer 2011 9 21. Tax slayer 2011 0 20. Tax slayer 2011 2 19. Tax slayer 2011 4 18. Tax slayer 2011 6 17. Tax slayer 2011 8 107 25. Tax slayer 2011 2 24. Tax slayer 2011 4 23. Tax slayer 2011 5 22. Tax slayer 2011 7 21. Tax slayer 2011 8 21. Tax slayer 2011 0 20. Tax slayer 2011 2 19. Tax slayer 2011 4 18. Tax slayer 2011 6 17. Tax slayer 2011 8 108 25. Tax slayer 2011 2 24. Tax slayer 2011 4 23. Tax slayer 2011 5 22. Tax slayer 2011 7 21. Tax slayer 2011 8 21. Tax slayer 2011 0 20. Tax slayer 2011 2 19. Tax slayer 2011 4 18. Tax slayer 2011 6 17. Tax slayer 2011 8 109 25. Tax slayer 2011 2 24. Tax slayer 2011 4 23. Tax slayer 2011 5 22. Tax slayer 2011 7 21. Tax slayer 2011 8 21. Tax slayer 2011 0 20. Tax slayer 2011 2 19. Tax slayer 2011 4 18. Tax slayer 2011 6 17. Tax slayer 2011 8 110 25. Tax slayer 2011 2 24. Tax slayer 2011 4 23. Tax slayer 2011 5 22. Tax slayer 2011 7 21. Tax slayer 2011 8 21. Tax slayer 2011 0 20. Tax slayer 2011 2 19. Tax slayer 2011 4 18. Tax slayer 2011 6 17. Tax slayer 2011 8 111 25. Tax slayer 2011 2 24. Tax slayer 2011 4 23. Tax slayer 2011 5 22. Tax slayer 2011 7 21. Tax slayer 2011 8 21. Tax slayer 2011 0 20. Tax slayer 2011 2 19. Tax slayer 2011 4 18. Tax slayer 2011 6 17. Tax slayer 2011 8 112 25. Tax slayer 2011 2 24. Tax slayer 2011 4 23. Tax slayer 2011 5 22. Tax slayer 2011 7 21. Tax slayer 2011 8 21. Tax slayer 2011 0 20. Tax slayer 2011 2 19. Tax slayer 2011 4 18. Tax slayer 2011 6 17. Tax slayer 2011 8 113 25. Tax slayer 2011 2 24. Tax slayer 2011 4 23. Tax slayer 2011 5 22. Tax slayer 2011 7 21. Tax slayer 2011 8 21. Tax slayer 2011 0 20. Tax slayer 2011 2 19. Tax slayer 2011 4 18. Tax slayer 2011 6 17. Tax slayer 2011 8 114 25. Tax slayer 2011 2 24. Tax slayer 2011 4 23. Tax slayer 2011 5 22. Tax slayer 2011 7 21. Tax slayer 2011 8 21. Tax slayer 2011 0 20. Tax slayer 2011 2 19. Tax slayer 2011 4 18. Tax slayer 2011 6 17. Tax slayer 2011 8 115+ 25. Tax slayer 2011 2 24. Tax slayer 2011 4 23. Tax slayer 2011 5 22. Tax slayer 2011 7 21. Tax slayer 2011 8 21. Tax slayer 2011 0 20. Tax slayer 2011 2 19. Tax slayer 2011 4 18. Tax slayer 2011 6 17. Tax slayer 2011 8 Appendix C. Tax slayer 2011 (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. Tax slayer 2011 8 21. Tax slayer 2011 3 20. Tax slayer 2011 9 20. Tax slayer 2011 6 20. Tax slayer 2011 2 19. Tax slayer 2011 9 19. Tax slayer 2011 6 19. Tax slayer 2011 4 19. Tax slayer 2011 1 18. Tax slayer 2011 9 71 21. Tax slayer 2011 3 20. Tax slayer 2011 9 20. Tax slayer 2011 5 20. Tax slayer 2011 1 19. Tax slayer 2011 7 19. Tax slayer 2011 4 19. Tax slayer 2011 1 18. Tax slayer 2011 8 18. Tax slayer 2011 5 18. Tax slayer 2011 3 72 20. Tax slayer 2011 9 20. Tax slayer 2011 5 20. Tax slayer 2011 0 19. Tax slayer 2011 6 19. Tax slayer 2011 3 18. Tax slayer 2011 9 18. Tax slayer 2011 6 18. Tax slayer 2011 3 18. Tax slayer 2011 0 17. Tax slayer 2011 7 73 20. Tax slayer 2011 6 20. Tax slayer 2011 1 19. Tax slayer 2011 6 19. Tax slayer 2011 2 18. Tax slayer 2011 8 18. Tax slayer 2011 4 18. Tax slayer 2011 1 17. Tax slayer 2011 8 17. Tax slayer 2011 5 17. Tax slayer 2011 2 74 20. Tax slayer 2011 2 19. Tax slayer 2011 7 19. Tax slayer 2011 3 18. Tax slayer 2011 8 18. Tax slayer 2011 4 18. Tax slayer 2011 0 17. Tax slayer 2011 6 17. Tax slayer 2011 3 17. Tax slayer 2011 0 16. Tax slayer 2011 7 75 19. Tax slayer 2011 9 19. Tax slayer 2011 4 18. Tax slayer 2011 9 18. Tax slayer 2011 4 18. Tax slayer 2011 0 17. Tax slayer 2011 6 17. Tax slayer 2011 2 16. Tax slayer 2011 8 16. Tax slayer 2011 5 16. Tax slayer 2011 2 76 19. Tax slayer 2011 6 19. Tax slayer 2011 1 18. Tax slayer 2011 6 18. Tax slayer 2011 1 17. Tax slayer 2011 6 17. Tax slayer 2011 2 16. Tax slayer 2011 8 16. Tax slayer 2011 4 16. Tax slayer 2011 0 15. Tax slayer 2011 7 77 19. Tax slayer 2011 4 18. Tax slayer 2011 8 18. Tax slayer 2011 3 17. Tax slayer 2011 8 17. Tax slayer 2011 3 16. Tax slayer 2011 8 16. Tax slayer 2011 4 16. Tax slayer 2011 0 15. Tax slayer 2011 6 15. Tax slayer 2011 3 78 19. Tax slayer 2011 1 18. Tax slayer 2011 5 18. Tax slayer 2011 0 17. Tax slayer 2011 5 17. Tax slayer 2011 0 16. Tax slayer 2011 5 16. Tax slayer 2011 0 15. Tax slayer 2011 6 15. Tax slayer 2011 2 14. Tax slayer 2011 9 79 18. Tax slayer 2011 9 18. Tax slayer 2011 3 17. Tax slayer 2011 7 17. Tax slayer 2011 2 16. Tax slayer 2011 7 16. Tax slayer 2011 2 15. Tax slayer 2011 7 15. Tax slayer 2011 3 14. Tax slayer 2011 9 14. Tax slayer 2011 5 80 18. Tax slayer 2011 7 18. Tax slayer 2011 1 17. Tax slayer 2011 5 16. Tax slayer 2011 9 16. Tax slayer 2011 4 15. Tax slayer 2011 9 15. Tax slayer 2011 4 15. Tax slayer 2011 0 14. Tax slayer 2011 5 14. Tax slayer 2011 1 81 18. Tax slayer 2011 5 17. Tax slayer 2011 9 17. Tax slayer 2011 3 16. Tax slayer 2011 7 16. Tax slayer 2011 2 15. Tax slayer 2011 6 15. Tax slayer 2011 1 14. Tax slayer 2011 7 14. Tax slayer 2011 2 13. Tax slayer 2011 8 82 18. Tax slayer 2011 3 17. Tax slayer 2011 7 17. Tax slayer 2011 1 16. Tax slayer 2011 5 15. Tax slayer 2011 9 15. Tax slayer 2011 4 14. Tax slayer 2011 9 14. Tax slayer 2011 4 13. Tax slayer 2011 9 13. Tax slayer 2011 5 83 18. Tax slayer 2011 2 17. Tax slayer 2011 5 16. Tax slayer 2011 9 16. Tax slayer 2011 3 15. Tax slayer 2011 7 15. Tax slayer 2011 2 14. Tax slayer 2011 7 14. Tax slayer 2011 2 13. Tax slayer 2011 7 13. Tax slayer 2011 2 84 18. Tax slayer 2011 0 17. Tax slayer 2011 4 16. Tax slayer 2011 7 16. Tax slayer 2011 1 15. Tax slayer 2011 5 15. Tax slayer 2011 0 14. Tax slayer 2011 4 13. Tax slayer 2011 9 13. Tax slayer 2011 4 13. Tax slayer 2011 0 85 17. Tax slayer 2011 9 17. Tax slayer 2011 3 16. Tax slayer 2011 6 16. Tax slayer 2011 0 15. Tax slayer 2011 4 14. Tax slayer 2011 8 14. Tax slayer 2011 3 13. Tax slayer 2011 7 13. Tax slayer 2011 2 12. Tax slayer 2011 8 86 17. Tax slayer 2011 8 17. Tax slayer 2011 1 16. Tax slayer 2011 5 15. Tax slayer 2011 8 15. Tax slayer 2011 2 14. Tax slayer 2011 6 14. Tax slayer 2011 1 13. Tax slayer 2011 5 13. Tax slayer 2011 0 12. Tax slayer 2011 5 87 17. Tax slayer 2011 7 17. Tax slayer 2011 0 16. Tax slayer 2011 4 15. Tax slayer 2011 7 15. Tax slayer 2011 1 14. Tax slayer 2011 5 13. Tax slayer 2011 9 13. Tax slayer 2011 4 12. Tax slayer 2011 9 12. Tax slayer 2011 4 88 17. Tax slayer 2011 6 16. Tax slayer 2011 9 16. Tax slayer 2011 3 15. Tax slayer 2011 6 15. Tax slayer 2011 0 14. Tax slayer 2011 4 13. Tax slayer 2011 8 13. Tax slayer 2011 2 12. Tax slayer 2011 7 12. Tax slayer 2011 2 89 17. Tax slayer 2011 6 16. Tax slayer 2011 9 16. Tax slayer 2011 2 15. Tax slayer 2011 5 14. Tax slayer 2011 9 14. Tax slayer 2011 3 13. Tax slayer 2011 7 13. Tax slayer 2011 1 12. Tax slayer 2011 6 12. Tax slayer 2011 0 90 17. Tax slayer 2011 5 16. Tax slayer 2011 8 16. Tax slayer 2011 1 15. Tax slayer 2011 4 14. Tax slayer 2011 8 14. Tax slayer 2011 2 13. Tax slayer 2011 6 13. Tax slayer 2011 0 12. Tax slayer 2011 4 11. Tax slayer 2011 9 91 17. Tax slayer 2011 4 16. Tax slayer 2011 7 16. Tax slayer 2011 0 15. Tax slayer 2011 4 14. Tax slayer 2011 7 14. Tax slayer 2011 1 13. Tax slayer 2011 5 12. Tax slayer 2011 9 12. Tax slayer 2011 3 11. Tax slayer 2011 8 92 17. Tax slayer 2011 4 16. Tax slayer 2011 7 16. Tax slayer 2011 0 15. Tax slayer 2011 3 14. Tax slayer 2011 6 14. Tax slayer 2011 0 13. Tax slayer 2011 4 12. Tax slayer 2011 8 12. Tax slayer 2011 2 11. Tax slayer 2011 7 93 17. Tax slayer 2011 3 16. Tax slayer 2011 6 15. Tax slayer 2011 9 15. Tax slayer 2011 2 14. Tax slayer 2011 6 13. Tax slayer 2011 9 13. Tax slayer 2011 3 12. Tax slayer 2011 7 12. Tax slayer 2011 1 11. Tax slayer 2011 6 94 17. Tax slayer 2011 3 16. Tax slayer 2011 6 15. Tax slayer 2011 9 15. Tax slayer 2011 2 14. Tax slayer 2011 5 13. Tax slayer 2011 9 13. Tax slayer 2011 2 12. Tax slayer 2011 6 12. Tax slayer 2011 0 11. Tax slayer 2011 5 95 17. Tax slayer 2011 3 16. Tax slayer 2011 5 15. Tax slayer 2011 8 15. Tax slayer 2011 1 14. Tax slayer 2011 5 13. Tax slayer 2011 8 13. Tax slayer 2011 2 12. Tax slayer 2011 6 12. Tax slayer 2011 0 11. Tax slayer 2011 4 96 17. Tax slayer 2011 2 16. Tax slayer 2011 5 15. Tax slayer 2011 8 15. Tax slayer 2011 1 14. Tax slayer 2011 4 13. Tax slayer 2011 8 13. Tax slayer 2011 1 12. Tax slayer 2011 5 11. Tax slayer 2011 9 11. Tax slayer 2011 3 97 17. Tax slayer 2011 2 16. Tax slayer 2011 5 15. Tax slayer 2011 8 15. Tax slayer 2011 1 14. Tax slayer 2011 4 13. Tax slayer 2011 7 13. Tax slayer 2011 1 12. Tax slayer 2011 5 11. Tax slayer 2011 9 11. Tax slayer 2011 3 98 17. Tax slayer 2011 2 16. Tax slayer 2011 4 15. Tax slayer 2011 7 15. Tax slayer 2011 0 14. Tax slayer 2011 3 13. Tax slayer 2011 7 13. Tax slayer 2011 0 12. Tax slayer 2011 4 11. Tax slayer 2011 8 11. Tax slayer 2011 2 99 17. Tax slayer 2011 2 16. Tax slayer 2011 4 15. Tax slayer 2011 7 15. Tax slayer 2011 0 14. Tax slayer 2011 3 13. Tax slayer 2011 6 13. Tax slayer 2011 0 12. Tax slayer 2011 4 11. Tax slayer 2011 8 11. Tax slayer 2011 2 100 17. Tax slayer 2011 1 16. Tax slayer 2011 4 15. Tax slayer 2011 7 15. Tax slayer 2011 0 14. Tax slayer 2011 3 13. Tax slayer 2011 6 12. Tax slayer 2011 9 12. Tax slayer 2011 3 11. Tax slayer 2011 7 11. Tax slayer 2011 1 101 17. Tax slayer 2011 1 16. Tax slayer 2011 4 15. Tax slayer 2011 6 14. Tax slayer 2011 9 14. Tax slayer 2011 2 13. Tax slayer 2011 6 12. Tax slayer 2011 9 12. Tax slayer 2011 3 11. Tax slayer 2011 7 11. Tax slayer 2011 1 102 17. Tax slayer 2011 1 16. Tax slayer 2011 4 15. Tax slayer 2011 6 14. Tax slayer 2011 9 14. Tax slayer 2011 2 13. Tax slayer 2011 5 12. Tax slayer 2011 9 12. Tax slayer 2011 2 11. Tax slayer 2011 6 11. Tax slayer 2011 0 103 17. Tax slayer 2011 1 16. Tax slayer 2011 3 15. Tax slayer 2011 6 14. Tax slayer 2011 9 14. Tax slayer 2011 2 13. Tax slayer 2011 5 12. Tax slayer 2011 9 12. Tax slayer 2011 2 11. Tax slayer 2011 6 11. Tax slayer 2011 0 104 17. Tax slayer 2011 1 16. Tax slayer 2011 3 15. Tax slayer 2011 6 14. Tax slayer 2011 9 14. Tax slayer 2011 2 13. Tax slayer 2011 5 12. Tax slayer 2011 8 12. Tax slayer 2011 2 11. Tax slayer 2011 6 11. Tax slayer 2011 0 105 17. Tax slayer 2011 1 16. Tax slayer 2011 3 15. Tax slayer 2011 6 14. Tax slayer 2011 9 14. Tax slayer 2011 2 13. Tax slayer 2011 5 12. Tax slayer 2011 8 12. Tax slayer 2011 2 11. Tax slayer 2011 5 10. Tax slayer 2011 9 106 17. Tax slayer 2011 1 16. Tax slayer 2011 3 15. Tax slayer 2011 6 14. Tax slayer 2011 8 14. Tax slayer 2011 1 13. Tax slayer 2011 5 12. Tax slayer 2011 8 12. Tax slayer 2011 2 11. Tax slayer 2011 5 10. Tax slayer 2011 9 107 17. Tax slayer 2011 0 16. Tax slayer 2011 3 15. Tax slayer 2011 6 14. Tax slayer 2011 8 14. Tax slayer 2011 1 13. Tax slayer 2011 4 12. Tax slayer 2011 8 12. Tax slayer 2011 1 11. Tax slayer 2011 5 10. Tax slayer 2011 9 108 17. Tax slayer 2011 0 16. Tax slayer 2011 3 15. Tax slayer 2011 5 14. Tax slayer 2011 8 14. Tax slayer 2011 1 13. Tax slayer 2011 4 12. Tax slayer 2011 8 12. Tax slayer 2011 1 11. Tax slayer 2011 5 10. Tax slayer 2011 9 109 17. Tax slayer 2011 0 16. Tax slayer 2011 3 15. Tax slayer 2011 5 14. Tax slayer 2011 8 14. Tax slayer 2011 1 13. Tax slayer 2011 4 12. Tax slayer 2011 8 12. Tax slayer 2011 1 11. Tax slayer 2011 5 10. Tax slayer 2011 9 Appendix C. Tax slayer 2011 (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. Tax slayer 2011 0 16. Tax slayer 2011 3 15. Tax slayer 2011 5 14. Tax slayer 2011 8 14. Tax slayer 2011 1 13. Tax slayer 2011 4 12. Tax slayer 2011 7 12. Tax slayer 2011 1 11. Tax slayer 2011 5 10. Tax slayer 2011 9 111 17. Tax slayer 2011 0 16. Tax slayer 2011 3 15. Tax slayer 2011 5 14. Tax slayer 2011 8 14. Tax slayer 2011 1 13. Tax slayer 2011 4 12. Tax slayer 2011 7 12. Tax slayer 2011 1 11. Tax slayer 2011 5 10. Tax slayer 2011 8 112 17. Tax slayer 2011 0 16. Tax slayer 2011 3 15. Tax slayer 2011 5 14. Tax slayer 2011 8 14. Tax slayer 2011 1 13. Tax slayer 2011 4 12. Tax slayer 2011 7 12. Tax slayer 2011 1 11. Tax slayer 2011 5 10. Tax slayer 2011 8 113 17. Tax slayer 2011 0 16. Tax slayer 2011 3 15. Tax slayer 2011 5 14. Tax slayer 2011 8 14. Tax slayer 2011 1 13. Tax slayer 2011 4 12. Tax slayer 2011 7 12. Tax slayer 2011 1 11. Tax slayer 2011 4 10. Tax slayer 2011 8 114 17. Tax slayer 2011 0 16. Tax slayer 2011 3 15. Tax slayer 2011 5 14. Tax slayer 2011 8 14. Tax slayer 2011 1 13. Tax slayer 2011 4 12. Tax slayer 2011 7 12. Tax slayer 2011 1 11. Tax slayer 2011 4 10. Tax slayer 2011 8 115+ 17. Tax slayer 2011 0 16. Tax slayer 2011 3 15. Tax slayer 2011 5 14. Tax slayer 2011 8 14. Tax slayer 2011 1 13. Tax slayer 2011 4 12. Tax slayer 2011 7 12. Tax slayer 2011 1 11. Tax slayer 2011 4 10. Tax slayer 2011 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. Tax slayer 2011 8 13. Tax slayer 2011 4 13. Tax slayer 2011 1 12. Tax slayer 2011 8 12. Tax slayer 2011 6 12. Tax slayer 2011 3 12. Tax slayer 2011 1 11. Tax slayer 2011 9 11. Tax slayer 2011 7 11. Tax slayer 2011 5 81 13. Tax slayer 2011 4 13. Tax slayer 2011 1 12. Tax slayer 2011 7 12. Tax slayer 2011 4 12. Tax slayer 2011 2 11. Tax slayer 2011 9 11. Tax slayer 2011 7 11. Tax slayer 2011 4 11. Tax slayer 2011 3 11. Tax slayer 2011 1 82 13. Tax slayer 2011 1 12. Tax slayer 2011 7 12. Tax slayer 2011 4 12. Tax slayer 2011 1 11. Tax slayer 2011 8 11. Tax slayer 2011 5 11. Tax slayer 2011 3 11. Tax slayer 2011 0 10. Tax slayer 2011 8 10. Tax slayer 2011 6 83 12. Tax slayer 2011 8 12. Tax slayer 2011 4 12. Tax slayer 2011 1 11. Tax slayer 2011 7 11. Tax slayer 2011 4 11. Tax slayer 2011 1 10. Tax slayer 2011 9 10. Tax slayer 2011 6 10. Tax slayer 2011 4 10. Tax slayer 2011 2 84 12. Tax slayer 2011 6 12. Tax slayer 2011 2 11. Tax slayer 2011 8 11. Tax slayer 2011 4 11. Tax slayer 2011 1 10. Tax slayer 2011 8 10. Tax slayer 2011 5 10. Tax slayer 2011 3 10. Tax slayer 2011 1 9. Tax slayer 2011 9 85 12. Tax slayer 2011 3 11. Tax slayer 2011 9 11. Tax slayer 2011 5 11. Tax slayer 2011 1 10. Tax slayer 2011 8 10. Tax slayer 2011 5 10. Tax slayer 2011 2 9. Tax slayer 2011 9 9. Tax slayer 2011 7 9. Tax slayer 2011 5 86 12. Tax slayer 2011 1 11. Tax slayer 2011 7 11. Tax slayer 2011 3 10. Tax slayer 2011 9 10. Tax slayer 2011 5 10. Tax slayer 2011 2 9. Tax slayer 2011 9 9. Tax slayer 2011 6 9. Tax slayer 2011 4 9. Tax slayer 2011 2 87 11. Tax slayer 2011 9 11. Tax slayer 2011 4 11. Tax slayer 2011 0 10. Tax slayer 2011 6 10. Tax slayer 2011 3 9. Tax slayer 2011 9 9. Tax slayer 2011 6 9. Tax slayer 2011 4 9. Tax slayer 2011 1 8. Tax slayer 2011 9 88 11. Tax slayer 2011 7 11. Tax slayer 2011 3 10. Tax slayer 2011 8 10. Tax slayer 2011 4 10. Tax slayer 2011 1 9. Tax slayer 2011 7 9. Tax slayer 2011 4 9. Tax slayer 2011 1 8. Tax slayer 2011 8 8. Tax slayer 2011 6 89 11. Tax slayer 2011 5 11. Tax slayer 2011 1 10. Tax slayer 2011 6 10. Tax slayer 2011 2 9. Tax slayer 2011 9 9. Tax slayer 2011 5 9. Tax slayer 2011 2 8. Tax slayer 2011 9 8. Tax slayer 2011 6 8. Tax slayer 2011 3 90 11. Tax slayer 2011 4 10. Tax slayer 2011 9 10. Tax slayer 2011 5 10. Tax slayer 2011 1 9. Tax slayer 2011 7 9. Tax slayer 2011 3 9. Tax slayer 2011 0 8. Tax slayer 2011 6 8. Tax slayer 2011 3 8. Tax slayer 2011 1 91 11. Tax slayer 2011 3 10. Tax slayer 2011 8 10. Tax slayer 2011 3 9. Tax slayer 2011 9 9. Tax slayer 2011 5 9. Tax slayer 2011 1 8. Tax slayer 2011 8 8. Tax slayer 2011 4 8. Tax slayer 2011 1 7. Tax slayer 2011 9 92 11. Tax slayer 2011 2 10. Tax slayer 2011 7 10. Tax slayer 2011 2 9. Tax slayer 2011 8 9. Tax slayer 2011 3 9. Tax slayer 2011 0 8. Tax slayer 2011 6 8. Tax slayer 2011 3 8. Tax slayer 2011 0 7. Tax slayer 2011 7 93 11. Tax slayer 2011 1 10. Tax slayer 2011 6 10. Tax slayer 2011 1 9. Tax slayer 2011 6 9. Tax slayer 2011 2 8. Tax slayer 2011 8 8. Tax slayer 2011 5 8. Tax slayer 2011 1 7. Tax slayer 2011 8 7. Tax slayer 2011 5 94 11. Tax slayer 2011 0 10. Tax slayer 2011 5 10. Tax slayer 2011 0 9. Tax slayer 2011 5 9. Tax slayer 2011 1 8. Tax slayer 2011 7 8. Tax slayer 2011 3 8. Tax slayer 2011 0 7. Tax slayer 2011 6 7. Tax slayer 2011 3 95 10. Tax slayer 2011 9 10. Tax slayer 2011 4 9. Tax slayer 2011 9 9. Tax slayer 2011 4 9. Tax slayer 2011 0 8. Tax slayer 2011 6 8. Tax slayer 2011 2 7. Tax slayer 2011 8 7. Tax slayer 2011 5 7. Tax slayer 2011 2 96 10. Tax slayer 2011 8 10. Tax slayer 2011 3 9. Tax slayer 2011 8 9. Tax slayer 2011 3 8. Tax slayer 2011 9 8. Tax slayer 2011 5 8. Tax slayer 2011 1 7. Tax slayer 2011 7 7. Tax slayer 2011 4 7. Tax slayer 2011 1 97 10. Tax slayer 2011 7 10. Tax slayer 2011 2 9. Tax slayer 2011 7 9. Tax slayer 2011 2 8. Tax slayer 2011 8 8. Tax slayer 2011 4 8. Tax slayer 2011 0 7. Tax slayer 2011 6 7. Tax slayer 2011 3 6. Tax slayer 2011 9 98 10. Tax slayer 2011 7 10. Tax slayer 2011 1 9. Tax slayer 2011 6 9. Tax slayer 2011 2 8. Tax slayer 2011 7 8. Tax slayer 2011 3 7. Tax slayer 2011 9 7. Tax slayer 2011 5 7. Tax slayer 2011 1 6. Tax slayer 2011 8 99 10. Tax slayer 2011 6 10. Tax slayer 2011 1 9. Tax slayer 2011 6 9. Tax slayer 2011 1 8. Tax slayer 2011 6 8. Tax slayer 2011 2 7. Tax slayer 2011 8 7. Tax slayer 2011 4 7. Tax slayer 2011 0 6. Tax slayer 2011 7 100 10. Tax slayer 2011 6 10. Tax slayer 2011 0 9. Tax slayer 2011 5 9. Tax slayer 2011 0 8. Tax slayer 2011 5 8. Tax slayer 2011 1 7. Tax slayer 2011 7 7. Tax slayer 2011 3 6. Tax slayer 2011 9 6. Tax slayer 2011 6 101 10. Tax slayer 2011 5 10. Tax slayer 2011 0 9. Tax slayer 2011 4 9. Tax slayer 2011 0 8. Tax slayer 2011 5 8. Tax slayer 2011 0 7. Tax slayer 2011 6 7. Tax slayer 2011 2 6. Tax slayer 2011 9 6. Tax slayer 2011 5 102 10. Tax slayer 2011 5 9. Tax slayer 2011 9 9. Tax slayer 2011 4 8. Tax slayer 2011 9 8. Tax slayer 2011 4 8. Tax slayer 2011 0 7. Tax slayer 2011 5 7. Tax slayer 2011 1 6. Tax slayer 2011 8 6. Tax slayer 2011 4 103 10. Tax slayer 2011 4 9. Tax slayer 2011 9 9. Tax slayer 2011 4 8. Tax slayer 2011 8 8. Tax slayer 2011 4 7. Tax slayer 2011 9 7. Tax slayer 2011 5 7. Tax slayer 2011 1 6. Tax slayer 2011 7 6. Tax slayer 2011 3 104 10. Tax slayer 2011 4 9. Tax slayer 2011 8 9. Tax slayer 2011 3 8. Tax slayer 2011 8 8. Tax slayer 2011 3 7. Tax slayer 2011 9 7. Tax slayer 2011 4 7. Tax slayer 2011 0 6. Tax slayer 2011 6 6. Tax slayer 2011 3 105 10. Tax slayer 2011 4 9. Tax slayer 2011 8 9. Tax slayer 2011 3 8. Tax slayer 2011 8 8. Tax slayer 2011 3 7. Tax slayer 2011 8 7. Tax slayer 2011 4 7. Tax slayer 2011 0 6. Tax slayer 2011 6 6. Tax slayer 2011 2 106 10. Tax slayer 2011 3 9. Tax slayer 2011 8 9. Tax slayer 2011 2 8. Tax slayer 2011 7 8. Tax slayer 2011 2 7. Tax slayer 2011 8 7. Tax slayer 2011 3 6. Tax slayer 2011 9 6. Tax slayer 2011 5 6. Tax slayer 2011 2 107 10. Tax slayer 2011 3 9. Tax slayer 2011 8 9. Tax slayer 2011 2 8. Tax slayer 2011 7 8. Tax slayer 2011 2 7. Tax slayer 2011 7 7. Tax slayer 2011 3 6. Tax slayer 2011 9 6. Tax slayer 2011 5 6. Tax slayer 2011 1 108 10. Tax slayer 2011 3 9. Tax slayer 2011 7 9. Tax slayer 2011 2 8. Tax slayer 2011 7 8. Tax slayer 2011 2 7. Tax slayer 2011 7 7. Tax slayer 2011 3 6. Tax slayer 2011 8 6. Tax slayer 2011 4 6. Tax slayer 2011 1 109 10. Tax slayer 2011 3 9. Tax slayer 2011 7 9. Tax slayer 2011 2 8. Tax slayer 2011 7 8. Tax slayer 2011 2 7. Tax slayer 2011 7 7. Tax slayer 2011 2 6. Tax slayer 2011 8 6. Tax slayer 2011 4 6. Tax slayer 2011 0 110 10. Tax slayer 2011 3 9. Tax slayer 2011 7 9. Tax slayer 2011 2 8. Tax slayer 2011 6 8. Tax slayer 2011 1 7. Tax slayer 2011 7 7. Tax slayer 2011 2 6. Tax slayer 2011 8 6. Tax slayer 2011 4 6. Tax slayer 2011 0 111 10. Tax slayer 2011 3 9. Tax slayer 2011 7 9. Tax slayer 2011 1 8. Tax slayer 2011 6 8. Tax slayer 2011 1 7. Tax slayer 2011 6 7. Tax slayer 2011 2 6. Tax slayer 2011 8 6. Tax slayer 2011 3 6. Tax slayer 2011 0 112 10. Tax slayer 2011 2 9. Tax slayer 2011 7 9. Tax slayer 2011 1 8. Tax slayer 2011 6 8. Tax slayer 2011 1 7. Tax slayer 2011 6 7. Tax slayer 2011 2 6. Tax slayer 2011 7 6. Tax slayer 2011 3 5. Tax slayer 2011 9 113 10. Tax slayer 2011 2 9. Tax slayer 2011 7 9. Tax slayer 2011 1 8. Tax slayer 2011 6 8. Tax slayer 2011 1 7. Tax slayer 2011 6 7. Tax slayer 2011 2 6. Tax slayer 2011 7 6. Tax slayer 2011 3 5. Tax slayer 2011 9 114 10. Tax slayer 2011 2 9. Tax slayer 2011 7 9. Tax slayer 2011 1 8. Tax slayer 2011 6 8. Tax slayer 2011 1 7. Tax slayer 2011 6 7. Tax slayer 2011 1 6. Tax slayer 2011 7 6. Tax slayer 2011 3 5. Tax slayer 2011 9 115+ 10. Tax slayer 2011 2 9. Tax slayer 2011 7 9. Tax slayer 2011 1 8. Tax slayer 2011 6 8. Tax slayer 2011 1 7. Tax slayer 2011 6 7. Tax slayer 2011 1 6. Tax slayer 2011 7 6. Tax slayer 2011 3 5. Tax slayer 2011 9 Appendix C. Tax slayer 2011 (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. Tax slayer 2011 8 7. Tax slayer 2011 6 7. Tax slayer 2011 4 7. Tax slayer 2011 2 7. Tax slayer 2011 1 6. Tax slayer 2011 9 6. Tax slayer 2011 8 6. Tax slayer 2011 6 6. Tax slayer 2011 5 6. Tax slayer 2011 4 91 7. Tax slayer 2011 6 7. Tax slayer 2011 4 7. Tax slayer 2011 2 7. Tax slayer 2011 0 6. Tax slayer 2011 8 6. Tax slayer 2011 7 6. Tax slayer 2011 5 6. Tax slayer 2011 4 6. Tax slayer 2011 3 6. Tax slayer 2011 1 92 7. Tax slayer 2011 4 7. Tax slayer 2011 2 7. Tax slayer 2011 0 6. Tax slayer 2011 8 6. Tax slayer 2011 6 6. Tax slayer 2011 4 6. Tax slayer 2011 3 6. Tax slayer 2011 1 6. Tax slayer 2011 0 5. Tax slayer 2011 9 93 7. Tax slayer 2011 2 7. Tax slayer 2011 0 6. Tax slayer 2011 8 6. Tax slayer 2011 6 6. Tax slayer 2011 4 6. Tax slayer 2011 2 6. Tax slayer 2011 1 5. Tax slayer 2011 9 5. Tax slayer 2011 8 5. Tax slayer 2011 6 94 7. Tax slayer 2011 1 6. Tax slayer 2011 8 6. Tax slayer 2011 6 6. Tax slayer 2011 4 6. Tax slayer 2011 2 6. Tax slayer 2011 0 5. Tax slayer 2011 9 5. Tax slayer 2011 7 5. Tax slayer 2011 6 5. Tax slayer 2011 4 95 6. Tax slayer 2011 9 6. Tax slayer 2011 7 6. Tax slayer 2011 4 6. Tax slayer 2011 2 6. Tax slayer 2011 0 5. Tax slayer 2011 8 5. Tax slayer 2011 7 5. Tax slayer 2011 5 5. Tax slayer 2011 4 5. Tax slayer 2011 2 96 6. Tax slayer 2011 8 6. Tax slayer 2011 5 6. Tax slayer 2011 3 6. Tax slayer 2011 1 5. Tax slayer 2011 9 5. Tax slayer 2011 7 5. Tax slayer 2011 5 5. Tax slayer 2011 3 5. Tax slayer 2011 2 5. Tax slayer 2011 0 97 6. Tax slayer 2011 6 6. Tax slayer 2011 4 6. Tax slayer 2011 1 5. Tax slayer 2011 9 5. Tax slayer 2011 7 5. Tax slayer 2011 5 5. Tax slayer 2011 3 5. Tax slayer 2011 2 5. Tax slayer 2011 0 4. Tax slayer 2011 9 98 6. Tax slayer 2011 5 6. Tax slayer 2011 3 6. Tax slayer 2011 0 5. Tax slayer 2011 8 5. Tax slayer 2011 6 5. Tax slayer 2011 4 5. Tax slayer 2011 2 5. Tax slayer 2011 0 4. Tax slayer 2011 8 4. Tax slayer 2011 7 99 6. Tax slayer 2011 4 6. Tax slayer 2011 1 5. Tax slayer 2011 9 5. Tax slayer 2011 6 5. Tax slayer 2011 4 5. Tax slayer 2011 2 5. Tax slayer 2011 0 4. Tax slayer 2011 9 4. Tax slayer 2011 7 4. Tax slayer 2011 5 100 6. Tax slayer 2011 3 6. Tax slayer 2011 0 5. Tax slayer 2011 8 5. Tax slayer 2011 5 5. Tax slayer 2011 3 5. Tax slayer 2011 1 4. Tax slayer 2011 9 4. Tax slayer 2011 7 4. Tax slayer 2011 5 4. Tax slayer 2011 4 101 6. Tax slayer 2011 2 5. Tax slayer 2011 9 5. Tax slayer 2011 6 5. Tax slayer 2011 4 5. Tax slayer 2011 2 5. Tax slayer 2011 0 4. Tax slayer 2011 8 4. Tax slayer 2011 6 4. Tax slayer 2011 4 4. Tax slayer 2011 2 102 6. Tax slayer 2011 1 5. Tax slayer 2011 8 5. Tax slayer 2011 5 5. Tax slayer 2011 3 5. Tax slayer 2011 1 4. Tax slayer 2011 8 4. Tax slayer 2011 6 4. Tax slayer 2011 4 4. Tax slayer 2011 3 4. Tax slayer 2011 1 103 6. Tax slayer 2011 0 5. Tax slayer 2011 7 5. Tax slayer 2011 4 5. Tax slayer 2011 2 5. Tax slayer 2011 0 4. Tax slayer 2011 7 4. Tax slayer 2011 5 4. Tax slayer 2011 3 4. Tax slayer 2011 1 4. Tax slayer 2011 0 104 5. Tax slayer 2011 9 5. Tax slayer 2011 6 5. Tax slayer 2011 4 5. Tax slayer 2011 1 4. Tax slayer 2011 9 4. Tax slayer 2011 6 4. Tax slayer 2011 4 4. Tax slayer 2011 2 4. Tax slayer 2011 0 3. Tax slayer 2011 8 105 5. Tax slayer 2011 9 5. Tax slayer 2011 6 5. Tax slayer 2011 3 5. Tax slayer 2011 0 4. Tax slayer 2011 8 4. Tax slayer 2011 5 4. Tax slayer 2011 3 4. Tax slayer 2011 1 3. Tax slayer 2011 9 3. Tax slayer 2011 7 106 5. Tax slayer 2011 8 5. Tax slayer 2011 5 5. Tax slayer 2011 2 4. Tax slayer 2011 9 4. Tax slayer 2011 7 4. Tax slayer 2011 5 4. Tax slayer 2011 2 4. Tax slayer 2011 0 3. Tax slayer 2011 8 3. Tax slayer 2011 6 107 5. Tax slayer 2011 8 5. Tax slayer 2011 4 5. Tax slayer 2011 1 4. Tax slayer 2011 9 4. Tax slayer 2011 6 4. Tax slayer 2011 4 4. Tax slayer 2011 2 3. Tax slayer 2011 9 3. Tax slayer 2011 7 3. Tax slayer 2011 5 108 5. Tax slayer 2011 7 5. Tax slayer 2011 4 5. Tax slayer 2011 1 4. Tax slayer 2011 8 4. Tax slayer 2011 6 4. Tax slayer 2011 3 4. Tax slayer 2011 1 3. Tax slayer 2011 9 3. Tax slayer 2011 7 3. Tax slayer 2011 5 109 5. Tax slayer 2011 7 5. Tax slayer 2011 3 5. Tax slayer 2011 0 4. Tax slayer 2011 8 4. Tax slayer 2011 5 4. Tax slayer 2011 3 4. Tax slayer 2011 0 3. Tax slayer 2011 8 3. Tax slayer 2011 6 3. Tax slayer 2011 4 110 5. Tax slayer 2011 6 5. Tax slayer 2011 3 5. Tax slayer 2011 0 4. Tax slayer 2011 7 4. Tax slayer 2011 5 4. Tax slayer 2011 2 4. Tax slayer 2011 0 3. Tax slayer 2011 8 3. Tax slayer 2011 5 3. Tax slayer 2011 3 111 5. Tax slayer 2011 6 5. Tax slayer 2011 3 5. Tax slayer 2011 0 4. Tax slayer 2011 7 4. Tax slayer 2011 4 4. Tax slayer 2011 2 3. Tax slayer 2011 9 3. Tax slayer 2011 7 3. Tax slayer 2011 5 3. Tax slayer 2011 3 112 5. Tax slayer 2011 6 5. Tax slayer 2011 3 4. Tax slayer 2011 9 4. Tax slayer 2011 7 4. Tax slayer 2011 4 4. Tax slayer 2011 1 3. Tax slayer 2011 9 3. Tax slayer 2011 7 3. Tax slayer 2011 5 3. Tax slayer 2011 2 113 5. Tax slayer 2011 6 5. Tax slayer 2011 2 4. Tax slayer 2011 9 4. Tax slayer 2011 6 4. Tax slayer 2011 4 4. Tax slayer 2011 1 3. Tax slayer 2011 9 3. Tax slayer 2011 6 3. Tax slayer 2011 4 3. Tax slayer 2011 2 114 5. Tax slayer 2011 6 5. Tax slayer 2011 2 4. Tax slayer 2011 9 4. Tax slayer 2011 6 4. Tax slayer 2011 3 4. Tax slayer 2011 1 3. Tax slayer 2011 9 3. Tax slayer 2011 6 3. Tax slayer 2011 4 3. Tax slayer 2011 2 115+ 5. Tax slayer 2011 5 5. Tax slayer 2011 2 4. Tax slayer 2011 9 4. Tax slayer 2011 6 4. Tax slayer 2011 3 4. Tax slayer 2011 1 3. Tax slayer 2011 8 3. Tax slayer 2011 6 3. Tax slayer 2011 4 3. Tax slayer 2011 1 Appendix C. Tax slayer 2011 (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. Tax slayer 2011 2 4. Tax slayer 2011 1 3. Tax slayer 2011 9 3. Tax slayer 2011 8 3. Tax slayer 2011 7 3. Tax slayer 2011 5 3. Tax slayer 2011 4 3. Tax slayer 2011 3 3. Tax slayer 2011 3 3. Tax slayer 2011 2 101 4. Tax slayer 2011 1 3. Tax slayer 2011 9 3. Tax slayer 2011 7 3. Tax slayer 2011 6 3. Tax slayer 2011 5 3. Tax slayer 2011 4 3. Tax slayer 2011 2 3. Tax slayer 2011 1 3. Tax slayer 2011 1 3. Tax slayer 2011 0 102 3. Tax slayer 2011 9 3. Tax slayer 2011 7 3. Tax slayer 2011 6 3. Tax slayer 2011 4 3. Tax slayer 2011 3 3. Tax slayer 2011 2 3. Tax slayer 2011 1 3. Tax slayer 2011 0 2. Tax slayer 2011 9 2. Tax slayer 2011 8 103 3. Tax slayer 2011 8 3. Tax slayer 2011 6 3. Tax slayer 2011 4 3. Tax slayer 2011 3 3. Tax slayer 2011 2 3. Tax slayer 2011 0 2. Tax slayer 2011 9 2. Tax slayer 2011 8 2. Tax slayer 2011 7 2. Tax slayer 2011 6 104 3. Tax slayer 2011 7 3. Tax slayer 2011 5 3. Tax slayer 2011 3 3. Tax slayer 2011 2 3. Tax slayer 2011 0 2. Tax slayer 2011 9 2. Tax slayer 2011 7 2. Tax slayer 2011 6 2. Tax slayer 2011 5 2. Tax slayer 2011 4 105 3. Tax slayer 2011 5 3. Tax slayer 2011 4 3. Tax slayer 2011 2 3. Tax slayer 2011 0 2. Tax slayer 2011 9 2. Tax slayer 2011 7 2. Tax slayer 2011 6 2. Tax slayer 2011 5 2. Tax slayer 2011 4 2. Tax slayer 2011 3 106 3. Tax slayer 2011 4 3. Tax slayer 2011 2 3. Tax slayer 2011 1 2. Tax slayer 2011 9 2. Tax slayer 2011 7 2. Tax slayer 2011 6 2. Tax slayer 2011 4 2. Tax slayer 2011 3 2. Tax slayer 2011 2 2. Tax slayer 2011 1 107 3. Tax slayer 2011 3 3. Tax slayer 2011 1 3. Tax slayer 2011 0 2. Tax slayer 2011 8 2. Tax slayer 2011 6 2. Tax slayer 2011 5 2. Tax slayer 2011 3 2. Tax slayer 2011 2 2. Tax slayer 2011 1 2. Tax slayer 2011 0 108 3. Tax slayer 2011 3 3. Tax slayer 2011 1 2. Tax slayer 2011 9 2. Tax slayer 2011 7 2. Tax slayer 2011 5 2. Tax slayer 2011 4 2. Tax slayer 2011 2 2. Tax slayer 2011 1 1. Tax slayer 2011 9 1. Tax slayer 2011 8 109 3. Tax slayer 2011 2 3. Tax slayer 2011 0 2. Tax slayer 2011 8 2. Tax slayer 2011 6 2. Tax slayer 2011 4 2. Tax slayer 2011 3 2. Tax slayer 2011 1 2. Tax slayer 2011 0 1. Tax slayer 2011 8 1. Tax slayer 2011 7 110 3. Tax slayer 2011 1 2. Tax slayer 2011 9 2. Tax slayer 2011 7 2. Tax slayer 2011 5 2. Tax slayer 2011 3 2. Tax slayer 2011 2 2. Tax slayer 2011 0 1. Tax slayer 2011 9 1. Tax slayer 2011 7 1. Tax slayer 2011 6 111 3. Tax slayer 2011 1 2. Tax slayer 2011 9 2. Tax slayer 2011 7 2. Tax slayer 2011 5 2. Tax slayer 2011 3 2. Tax slayer 2011 1 1. Tax slayer 2011 9 1. Tax slayer 2011 8 1. Tax slayer 2011 6 1. Tax slayer 2011 5 112 3. Tax slayer 2011 0 2. Tax slayer 2011 8 2. Tax slayer 2011 6 2. Tax slayer 2011 4 2. Tax slayer 2011 2 2. Tax slayer 2011 0 1. Tax slayer 2011 9 1. Tax slayer 2011 7 1. Tax slayer 2011 5 1. Tax slayer 2011 4 113 3. Tax slayer 2011 0 2. Tax slayer 2011 8 2. Tax slayer 2011 6 2. Tax slayer 2011 4 2. Tax slayer 2011 2 2. Tax slayer 2011 0 1. Tax slayer 2011 8 1. Tax slayer 2011 6 1. Tax slayer 2011 5 1. Tax slayer 2011 3 114 3. Tax slayer 2011 0 2. Tax slayer 2011 7 2. Tax slayer 2011 5 2. Tax slayer 2011 3 2. Tax slayer 2011 1 1. Tax slayer 2011 9 1. Tax slayer 2011 8 1. Tax slayer 2011 6 1. Tax slayer 2011 4 1. Tax slayer 2011 3 115+ 2. Tax slayer 2011 9 2. Tax slayer 2011 7 2. Tax slayer 2011 5 2. Tax slayer 2011 3 2. Tax slayer 2011 1 1. Tax slayer 2011 9 1. Tax slayer 2011 7 1. Tax slayer 2011 5 1. Tax slayer 2011 4 1. Tax slayer 2011 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. Tax slayer 2011 5 1. Tax slayer 2011 4 1. Tax slayer 2011 3 1. Tax slayer 2011 2 1. Tax slayer 2011 1 1. Tax slayer 2011 1         111 1. Tax slayer 2011 4 1. Tax slayer 2011 2 1. Tax slayer 2011 1 1. Tax slayer 2011 1 1. Tax slayer 2011 0 1. Tax slayer 2011 0         112 1. Tax slayer 2011 3 1. Tax slayer 2011 1 1. Tax slayer 2011 0 1. Tax slayer 2011 0 1. Tax slayer 2011 0 1. Tax slayer 2011 0         113 1. Tax slayer 2011 2 1. Tax slayer 2011 1 1. Tax slayer 2011 0 1. Tax slayer 2011 0 1. Tax slayer 2011 0 1. Tax slayer 2011 0         114 1. Tax slayer 2011 1 1. Tax slayer 2011 0 1. Tax slayer 2011 0 1. Tax slayer 2011 0 1. Tax slayer 2011 0 1. Tax slayer 2011 0         115+ 1. Tax slayer 2011 1 1. Tax slayer 2011 0 1. Tax slayer 2011 0 1. Tax slayer 2011 0 1. Tax slayer 2011 0 1. Tax slayer 2011 0         Appendix C. Tax slayer 2011 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. Tax slayer 2011 4 93 9. Tax slayer 2011 6 71 26. Tax slayer 2011 5 94 9. Tax slayer 2011 1 72 25. Tax slayer 2011 6 95 8. Tax slayer 2011 6 73 24. Tax slayer 2011 7 96 8. Tax slayer 2011 1 74 23. Tax slayer 2011 8 97 7. Tax slayer 2011 6 75 22. Tax slayer 2011 9 98 7. Tax slayer 2011 1 76 22. Tax slayer 2011 0 99 6. Tax slayer 2011 7 77 21. Tax slayer 2011 2 100 6. Tax slayer 2011 3 78 20. Tax slayer 2011 3 101 5. Tax slayer 2011 9 79 19. Tax slayer 2011 5 102 5. Tax slayer 2011 5 80 18. Tax slayer 2011 7 103 5. Tax slayer 2011 2 81 17. Tax slayer 2011 9 104 4. Tax slayer 2011 9 82 17. Tax slayer 2011 1 105 4. Tax slayer 2011 5 83 16. Tax slayer 2011 3 106 4. Tax slayer 2011 2 84 15. Tax slayer 2011 5 107 3. Tax slayer 2011 9 85 14. Tax slayer 2011 8 108 3. Tax slayer 2011 7 86 14. Tax slayer 2011 1 109 3. Tax slayer 2011 4 87 13. Tax slayer 2011 4 110 3. Tax slayer 2011 1 88 12. Tax slayer 2011 7 111 2. Tax slayer 2011 9 89 12. Tax slayer 2011 0 112 2. Tax slayer 2011 6 90 11. Tax slayer 2011 4 113 2. Tax slayer 2011 4 91 10. Tax slayer 2011 8 114 2. Tax slayer 2011 1 92 10. Tax slayer 2011 2 115 and over 1. Tax slayer 2011 9 Prev  Up  Next   Home   More Online Publications
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The Tax Slayer 2011

Tax slayer 2011 Publication 529 - Main Content Table of Contents Deductions Subject to the 2% LimitUnreimbursed Employee Expenses Tax Preparation Fees Other Expenses Deductions Not Subject to the 2% LimitList of Deductions Nondeductible ExpensesList of Nondeductible Expenses How To ReportWho can use Form 2106-EZ. Tax slayer 2011 Computer used in a home office. Tax slayer 2011 Example How To Get Tax HelpLow Income Taxpayer Clinics Deductions Subject to the 2% Limit You can deduct certain expenses as miscellaneous itemized deductions on Schedule A (Form 1040 or Form 1040NR). Tax slayer 2011 You can claim the amount of expenses that is more than 2% of your adjusted gross income. Tax slayer 2011 You figure your deduction on Schedule A by subtracting 2% of your adjusted gross income from the total amount of these expenses. Tax slayer 2011 Your adjusted gross income is the amount on Form 1040, line 38, or Form 1040NR, line 37. Tax slayer 2011 Generally, you apply the 2% limit after you apply any other deduction limit. Tax slayer 2011 For example, you apply the 50% (or 80%) limit on business-related meals and entertainment (discussed later under Travel, Transportation, Meals, Entertainment, Gifts, and Local Lodging ) before you apply the 2% limit. Tax slayer 2011 Deductions subject to the 2% limit are discussed in the following three categories. Tax slayer 2011 Unreimbursed employee expenses (Schedule A (Form 1040), line 21 or Schedule A (Form 1040NR), line 7). Tax slayer 2011 Tax preparation fees (Schedule A (Form 1040), line 22 or Schedule A (Form 1040NR), line 8). Tax slayer 2011 Other expenses (Schedule A (Form 1040), line 23 or Schedule A (Form 1040NR), line 9). Tax slayer 2011 Unreimbursed Employee Expenses Generally, the following expenses are deducted on Schedule A (Form 1040), line 21, or Schedule A (Form 1040NR), line 7. Tax slayer 2011 You can deduct only unreimbursed employee expenses that are: Paid or incurred during your tax year, For carrying on your trade or business of being an employee, and Ordinary and necessary. Tax slayer 2011 An expense is ordinary if it is common and accepted in your trade, business, or profession. Tax slayer 2011 An expense is necessary if it is appropriate and helpful to your business. Tax slayer 2011 An expense does not have to be required to be considered necessary. Tax slayer 2011 You may be able to deduct the following items as unreimbursed employee expenses. Tax slayer 2011 Business bad debt of an employee. Tax slayer 2011 Business liability insurance premiums. Tax slayer 2011 Damages paid to a former employer for breach of an employment contract. Tax slayer 2011 Depreciation on a computer your employer requires you to use in your work. Tax slayer 2011 Dues to a chamber of commerce if membership helps you do your job. Tax slayer 2011 Dues to professional societies. Tax slayer 2011 Educator expenses. Tax slayer 2011 Home office or part of your home used regularly and exclusively in your work. Tax slayer 2011 Job search expenses in your present occupation. Tax slayer 2011 Laboratory breakage fees. Tax slayer 2011 Legal fees related to your job. Tax slayer 2011 Licenses and regulatory fees. Tax slayer 2011 Malpractice insurance premiums. Tax slayer 2011 Medical examinations required by an employer. Tax slayer 2011 Occupational taxes. Tax slayer 2011 Passport for a business trip. Tax slayer 2011 Repayment of an income aid payment received under an employer's plan. Tax slayer 2011 Research expenses of a college professor. Tax slayer 2011 Rural mail carriers' vehicle expenses. Tax slayer 2011 Subscriptions to professional journals and trade magazines related to your work. Tax slayer 2011 Tools and supplies used in your work. Tax slayer 2011 Travel, transportation, meals, entertainment, gifts, and local lodging related to your work. Tax slayer 2011 Union dues and expenses. Tax slayer 2011 Work clothes and uniforms if required and not suitable for everyday use. Tax slayer 2011 Work-related education. Tax slayer 2011 Business Bad Debt A business bad debt is a loss from a debt created or acquired in your trade or business. Tax slayer 2011 Any other worthless debt is a business bad debt only if there is a very close relationship between the debt and your trade or business when the debt becomes worthless. Tax slayer 2011 A debt has a very close relationship to your trade or business of being an employee if your main motive for incurring the debt is a business reason. Tax slayer 2011 Example. Tax slayer 2011 You make a bona fide loan to the corporation you work for. Tax slayer 2011 It fails to pay you back. Tax slayer 2011 You had to make the loan in order to keep your job. Tax slayer 2011 You have a business bad debt as an employee. Tax slayer 2011 More information. Tax slayer 2011   For more information on business bad debts, see chapter 10 in Publication 535. Tax slayer 2011 For information on nonbusiness bad debts, see chapter 4 in Publication 550, Investment Income and Expenses. Tax slayer 2011 Business Liability Insurance You can deduct insurance premiums you paid for protection against personal liability for wrongful acts on the job. Tax slayer 2011 Damages for Breach of Employment Contract If you break an employment contract, you can deduct damages you pay your former employer if the damages are attributable to the pay you received from that employer. Tax slayer 2011 Depreciation on Computers You can claim a depreciation deduction for a computer that you use in your work as an employee if its use is: For the convenience of your employer, and Required as a condition of your employment. Tax slayer 2011 For the convenience of your employer. Tax slayer 2011   This means that your use of the computer is for a substantial business reason of your employer. Tax slayer 2011 You must consider all facts in making this determination. Tax slayer 2011 Use of your computer during your regular working hours to carry on your employer's business is generally for the convenience of your employer. Tax slayer 2011 Required as a condition of your employment. Tax slayer 2011   This means that you cannot properly perform your duties without the computer. Tax slayer 2011 Whether you can properly perform your duties without it depends on all the facts and circumstances. Tax slayer 2011 It is not necessary that your employer explicitly requires you to use your computer. Tax slayer 2011 But neither is it enough that your employer merely states that your use of the item is a condition of your employment. Tax slayer 2011 Example. Tax slayer 2011 You are an engineer with an engineering firm. Tax slayer 2011 You occasionally take work home at night rather than work late at the office. Tax slayer 2011 You own and use a computer that is similar to the one you use at the office to complete your work at home. Tax slayer 2011 Since your use of the computer is not for the convenience of your employer and is not required as a condition of your employment, you cannot claim a depreciation deduction for it. Tax slayer 2011 Which depreciation method to use. Tax slayer 2011   The depreciation method you use depends on whether you meet the more-than-50%-use test. Tax slayer 2011 More-than-50%-use test met. Tax slayer 2011   You meet this test if you use the computer more than 50% in your work. Tax slayer 2011 If you meet this test, you can claim accelerated depreciation under the General Depreciation System (GDS). Tax slayer 2011 In addition, you may be able to take the section 179 deduction for the year you place the item in service. Tax slayer 2011 More-than-50%-use test not met. Tax slayer 2011   If you do not meet the more-than-50%-use test, you are limited to the straight line method of depreciation under the Alternative Depreciation System (ADS). Tax slayer 2011 You also cannot claim the section 179 deduction. Tax slayer 2011 (But if you use your computer in a home office, see the exception below. Tax slayer 2011 ) Investment use. Tax slayer 2011   Your use of a computer in connection with investments (described later under Other Expenses ) does not count as use in your work. Tax slayer 2011 However, you can combine your investment use with your work use in figuring your depreciation deduction. Tax slayer 2011 Exception for computer used in a home office. Tax slayer 2011   The more-than-50%-use test does not apply to a computer used only in a part of your home that meets the requirements described later under Home Office . Tax slayer 2011 You can claim accelerated depreciation using GDS for a computer used in a qualifying home office, even if you do not use it more than 50% in your work. Tax slayer 2011 You also may be able to take a section 179 deduction for the year you place the computer in service. Tax slayer 2011 See Computer used in a home office under How To Report, later. Tax slayer 2011 More information. Tax slayer 2011   For more information on depreciation and the section 179 deduction for computers and other items used in a home office, see Business Furniture and Equipment in Publication 587. Tax slayer 2011 Publication 946 has detailed information about the section 179 deduction and depreciation deductions using GDS and ADS. Tax slayer 2011 Reporting your depreciation deduction. Tax slayer 2011    See How To Report, later, for information about reporting a deduction for depreciation. Tax slayer 2011 You must keep records to prove your percentage of business and investment use. Tax slayer 2011 Dues to Chambers of Commerce and Professional Societies You may be able to deduct dues paid to professional organizations (such as bar associations and medical associations) and to chambers of commerce and similar organizations, if membership helps you carry out the duties of your job. Tax slayer 2011 Similar organizations include: Boards of trade, Business leagues, Civic or public service organizations, Real estate boards, and Trade associations. Tax slayer 2011 Lobbying and political activities. Tax slayer 2011    You may not be able to deduct that part of your dues that is for certain lobbying and political activities. Tax slayer 2011 See Lobbying Expenses under Nondeductible Expenses, later. Tax slayer 2011 Educator Expenses If you were an eligible educator in 2013, you can deduct up to $250 of qualified expenses you paid in 2013 as an adjustment to gross income on Form 1040, line 23, rather than as a miscellaneous itemized deduction. Tax slayer 2011 If you file Form 1040A, you can deduct these expenses on line 16. Tax slayer 2011 If you and your spouse are filing jointly and both of you were eligible educators, the maximum deduction is $500. Tax slayer 2011 However, neither spouse can deduct more than $250 of his or her qualified expenses. Tax slayer 2011 Eligible educator. Tax slayer 2011   An eligible educator is a kindergarten through grade 12 teacher, instructor, counselor, principal, or aide in school for at least 900 hours during a school year. Tax slayer 2011 Qualified expenses. Tax slayer 2011   Qualified expenses include ordinary and necessary expenses paid in connection with books, supplies, equipment (including computer equipment, software, and services), and other materials used in the classroom. Tax slayer 2011 An ordinary expense is one that is common and accepted in your educational field. Tax slayer 2011 A necessary expense is one that is helpful and appropriate for your profession as an educator. Tax slayer 2011 An expense does not have to be required to be considered necessary. Tax slayer 2011   Qualified expenses do not include expenses for home schooling or for nonathletic supplies for courses in health or physical education. Tax slayer 2011 You must reduce your qualified expenses by the following amounts. Tax slayer 2011 Excludable U. Tax slayer 2011 S. Tax slayer 2011 series EE and I savings bond interest from Form 8815. Tax slayer 2011 Nontaxable qualified state tuition program earnings. Tax slayer 2011 Nontaxable earnings from Coverdell education savings accounts. Tax slayer 2011 Any reimbursements you received for those expenses that were not reported to you on your Form W-2, box 1. Tax slayer 2011 Educator expenses over limit. Tax slayer 2011   If you were an educator in 2013 and you had qualified expenses that you cannot take as an adjustment to gross income, you can deduct the rest as an itemized deduction subject to the 2% limit. Tax slayer 2011 Home Office If you use a part of your home regularly and exclusively for business purposes, you may be able to deduct a part of the operating expenses and depreciation of your home. Tax slayer 2011 You can claim this deduction for the business use of a part of your home only if you use that part of your home regularly and exclusively: As your principal place of business for any trade or business, As a place to meet or deal with your patients, clients, or customers in the normal course of your trade or business, or In the case of a separate structure not attached to your home, in connection with your trade or business. Tax slayer 2011 The regular and exclusive business use must be for the convenience of your employer and not just appropriate and helpful in your job. Tax slayer 2011 Principal place of business. Tax slayer 2011   If you have more than one place of business, the business part of your home is your principal place of business if: You use it regularly and exclusively for administrative or management activities of your trade or business, and You have no other fixed location where you conduct substantial administrative or management activities of your trade or business. Tax slayer 2011   Otherwise, the location of your principal place of business generally depends on the relative importance of the activities performed at each location and the time spent at each location. Tax slayer 2011 You should keep records that will give the information needed to figure the deduction according to these rules. Tax slayer 2011 Also keep canceled checks, substitute checks, or account statements and receipts of the expenses paid to prove the deductions you claim. Tax slayer 2011 More information. Tax slayer 2011   See Publication 587 for more detailed information and a worksheet for figuring the deduction. Tax slayer 2011 Job Search Expenses You can deduct certain expenses you have in looking for a new job in your present occupation, even if you do not get a new job. Tax slayer 2011 You cannot deduct these expenses if: You are looking for a job in a new occupation, There was a substantial break between the ending of your last job and your looking for a new one, or You are looking for a job for the first time. Tax slayer 2011 Employment and outplacement agency fees. Tax slayer 2011    You can deduct employment and outplacement agency fees you pay in looking for a new job in your present occupation. Tax slayer 2011 Employer pays you back. Tax slayer 2011   If, in a later year, your employer pays you back for employment agency fees, you must include the amount you receive in your gross income up to the amount of your tax benefit in the earlier year. Tax slayer 2011 See Recoveries in Publication 525. Tax slayer 2011 Employer pays the employment agency. Tax slayer 2011   If your employer pays the fees directly to the employment agency and you are not responsible for them, you do not include them in your gross income. Tax slayer 2011 Résumé. Tax slayer 2011   You can deduct amounts you spend for preparing and mailing copies of a résumé to prospective employers if you are looking for a new job in your present occupation. Tax slayer 2011 Travel and transportation expenses. Tax slayer 2011   If you travel to an area and, while there, you look for a new job in your present occupation, you may be able to deduct travel expenses to and from the area. Tax slayer 2011 You can deduct the travel expenses if the trip is primarily to look for a new job. Tax slayer 2011 The amount of time you spend on personal activity compared to the amount of time you spend in looking for work is important in determining whether the trip is primarily personal or is primarily to look for a new job. Tax slayer 2011   Even if you cannot deduct the travel expenses to and from an area, you can deduct the expenses of looking for a new job in your present occupation while in the area. Tax slayer 2011    You can choose to use the standard mileage rate to figure your car expenses. Tax slayer 2011 The 2013 rate for business use of a vehicle is 56½ cents per mile. Tax slayer 2011 See Publication 463 for more information on travel and car expenses. Tax slayer 2011 Legal Fees You can deduct legal fees related to doing or keeping your job. Tax slayer 2011 Licenses and Regulatory Fees You can deduct the amount you pay each year to state or local governments for licenses and regulatory fees for your trade, business, or profession. Tax slayer 2011 Occupational Taxes You can deduct an occupational tax charged at a flat rate by a locality for the privilege of working or conducting a business in the locality. Tax slayer 2011 If you are an employee, you can claim occupational taxes only as a miscellaneous deduction subject to the 2% limit; you cannot claim them as a deduction for taxes elsewhere on your return. Tax slayer 2011 Repayment of Income Aid Payment An “income aid payment” is one that is received under an employer's plan to aid employees who lose their jobs because of lack of work. Tax slayer 2011 If you repay a lump-sum income aid payment that you received and included in income in an earlier year, you can deduct the repayment. Tax slayer 2011 Research Expenses of a College Professor If you are a college professor, you can deduct your research expenses, including travel expenses, for teaching, lecturing, or writing and publishing on subjects that relate directly to your teaching duties. Tax slayer 2011 You must have undertaken the research as a means of carrying out the duties expected of a professor and without expectation of profit apart from salary. Tax slayer 2011 However, you cannot deduct the cost of travel as a form of education. Tax slayer 2011 Rural Mail Carriers' Vehicle Expenses If your expenses to use a vehicle in performing services as a rural mail carrier are more than the amount of your reimbursements, you can deduct the unreimbursed expenses. Tax slayer 2011 See chapter 4 of Publication 463 for more information. Tax slayer 2011 Tools Used in Your Work Generally, you can deduct amounts you spend for tools used in your work if the tools wear out and are thrown away within 1 year from the date of purchase. Tax slayer 2011 You can depreciate the cost of tools that have a useful life substantially beyond the tax year. Tax slayer 2011 For more information about depreciation, see Publication 946. Tax slayer 2011 Travel, Transportation, Meals, Entertainment, Gifts, and Local Lodging If you are an employee and have ordinary and necessary business-related expenses for travel away from home, local transportation, entertainment, and gifts, you may be able to deduct these expenses. Tax slayer 2011 Generally, you must file Form 2106 or Form 2106-EZ to claim these expenses. Tax slayer 2011 Travel expenses. Tax slayer 2011   Travel expenses are those incurred while traveling away from home for your employer. Tax slayer 2011 You can deduct travel expenses paid or incurred in connection with a temporary work assignment. Tax slayer 2011 Generally, you cannot deduct travel expenses paid or incurred in connection with an indefinite work assignment. Tax slayer 2011   Travel expenses may include: The cost of getting to and from your business destination (air, rail, bus, car, etc. Tax slayer 2011 ), Meals and lodging while away from home, Taxi fares, Baggage charges, and Cleaning and laundry expenses. Tax slayer 2011   Travel expenses are discussed more fully in chapter 1 of Publication 463. Tax slayer 2011 Temporary work assignment. Tax slayer 2011    If your assignment or job away from home in a single location is realistically expected to last (and does in fact last) for 1 year or less, it is temporary, unless there are facts and circumstances that indicate it is not. Tax slayer 2011 Indefinite work assignment. Tax slayer 2011   If your assignment or job away from home in a single location is realistically expected to last for more than 1 year, it is indefinite, whether or not it actually lasts for more than 1 year. Tax slayer 2011 If your assignment or job away from home in a single location is realistically expected to last for 1 year or less, but at some later date it is realistically expected to exceed 1 year, it will be treated as temporary (in the absence of facts and circumstances indicating otherwise) until the date that your realistic expectation changes, and it will be treated as indefinite after that date. Tax slayer 2011 Federal crime investigation and prosecution. Tax slayer 2011   If you are a federal employee participating in a federal crime investigation or prosecution, you are not subject to the 1-year rule for deducting temporary travel expenses. Tax slayer 2011 This means that you may be able to deduct travel expenses even if you are away from your tax home for more than 1 year. Tax slayer 2011   To qualify, the Attorney General must certify that you are traveling: For the Federal Government, In a temporary duty status, and To investigate, prosecute, or provide support services for the investigation or prosecution of a federal crime. Tax slayer 2011 Armed Forces reservists traveling more than 100 miles from home. Tax slayer 2011   If you are a member of a reserve component of the Armed Forces of the United States and you travel more than 100 miles away from home in connection with your performance of services as a member of the reserves, you can deduct some of your travel expenses as an adjustment to gross income rather than as a miscellaneous itemized deduction. Tax slayer 2011 The amount of expenses you can deduct as an adjustment to gross income is limited to the regular federal per diem rate (for lodging, meals, and incidental expenses) and the standard mileage rate (for car expenses) plus any parking fees, ferry fees, and tolls. Tax slayer 2011 The balance, if any, is reported on Schedule A. Tax slayer 2011   You are a member of a reserve component of the Armed Forces of the United States if you are in the Army, Naval, Marine Corps, Air Force, Coast Guard Reserve, the Army National Guard of the United States, the Air National Guard of the United States, or the Reserve Corps of the Public Health Service. Tax slayer 2011   For more information on travel expenses, see Publication 463. Tax slayer 2011 Local transportation expenses. Tax slayer 2011   Local transportation expenses are the expenses of getting from one workplace to another when you are not traveling away from home. Tax slayer 2011 They include the cost of transportation by air, rail, bus, taxi, and the cost of using your car. Tax slayer 2011   You can choose to use the standard mileage rate to figure your car expenses. Tax slayer 2011 The 2013 rate for business use of a vehicle is 56½ cents per mile. Tax slayer 2011    In general, the costs of commuting between your residence and your place of business are nondeductible. Tax slayer 2011 Work at two places in a day. Tax slayer 2011   If you work at two places in a day, whether or not for the same employer, you can generally deduct the expenses of getting from one workplace to the other. Tax slayer 2011 Temporary work location. Tax slayer 2011   You can deduct expenses incurred in going between your home and a temporary work location if at least one of the following applies. Tax slayer 2011 The work location is outside the metropolitan area where you live and normally work. Tax slayer 2011 You have at least one regular work location (other than your home) for the same trade or business. Tax slayer 2011 (If this applies, the distance between your home and the temporary work location does not matter. Tax slayer 2011 )   For this purpose, a work location is generally considered temporary if your work there is realistically expected to last (and does in fact last) for 1 year or less. Tax slayer 2011 It is not temporary if your work there is realistically expected to last for more than 1 year, even if it actually lasts for 1 year or less. Tax slayer 2011 If your work there initially is realistically expected to last for 1 year or less, but later is realistically expected to last for more than 1 year, the work location is generally considered temporary until the date your realistic expectation changes and not temporary after that date. Tax slayer 2011 For more information, see chapter 1 of Publication 463. Tax slayer 2011 Home office. Tax slayer 2011   You can deduct expenses incurred in going between your home and a workplace if your home is your principal place of business for the same trade or business. Tax slayer 2011 (In this situation, whether the other workplace is temporary or regular and its distance from your home do not matter. Tax slayer 2011 ) See Home Office , earlier, for a discussion on the use of your home as your principal place of business. Tax slayer 2011 Meals and entertainment. Tax slayer 2011   Generally, you can deduct entertainment expenses (including entertainment-related meals) only if they are directly related to the active conduct of your trade or business. Tax slayer 2011 However, the expense only needs to be associated with the active conduct of your trade or business if it directly precedes or follows a substantial and bona fide business-related discussion. Tax slayer 2011   You can deduct only 50% of your business-related meal and entertainment expenses unless the expenses meet certain exceptions. Tax slayer 2011 You apply this 50% limit before you apply the 2%-of-adjusted-gross-income limit. Tax slayer 2011 Meals when subject to “hours of service” limits. Tax slayer 2011   You can deduct 80% of your business-related meal expenses if you consume the meals during or incident to any period subject to the Department of Transportation's “hours of service” limits. Tax slayer 2011 You apply this 80% limit before you apply the 2%-of-adjusted-gross-income limit. Tax slayer 2011 Gift expenses. Tax slayer 2011   You can generally deduct up to $25 of business gifts you give to any one individual during the year. Tax slayer 2011 The following items do not count toward the $25 limit. Tax slayer 2011 Identical, widely distributed items costing $4 or less that have your name clearly and permanently imprinted. Tax slayer 2011 Signs, racks, and promotional materials to be displayed on the business premises of the recipient. Tax slayer 2011 Local lodging. Tax slayer 2011   If your employer provides or requires you to obtain lodging while you are not traveling away from home, you can deduct the cost of the lodging if it is: on a temporary basis, necessary for you to participate in or be available for a business meeting or employer function, and the costs are ordinary and necessary, but not lavish or extravagant. Tax slayer 2011   If your employer provides the lodging or reimburses you for the cost of the lodging, you can deduct the cost only if the value or the reimbursement is included in your gross income because it is reported as wages on your Form W-2. Tax slayer 2011 Additional information. Tax slayer 2011    See Publication 463 for more information on travel, transportation, meal, entertainment, and gift expenses, and reimbursements for these expenses. Tax slayer 2011 Union Dues and Expenses You can deduct dues and initiation fees you pay for union membership. Tax slayer 2011 You can also deduct assessments for benefit payments to unemployed union members. Tax slayer 2011 However, you cannot deduct the part of the assessments or contributions that provides funds for the payment of sick, accident, or death benefits. Tax slayer 2011 Also, you cannot deduct contributions to a pension fund even if the union requires you to make the contributions. Tax slayer 2011 You may not be able to deduct amounts you pay to the union that are related to certain lobbying and political activities. Tax slayer 2011 See Lobbying Expenses under Nondeductible Expenses, later. Tax slayer 2011 Work Clothes and Uniforms You can deduct the cost and upkeep of work clothes if the following two requirements are met. Tax slayer 2011 You must wear them as a condition of your employment. Tax slayer 2011 The clothes are not suitable for everyday wear. Tax slayer 2011 It is not enough that you wear distinctive clothing. Tax slayer 2011 The clothing must be specifically required by your employer. Tax slayer 2011 Nor is it enough that you do not, in fact, wear your work clothes away from work. Tax slayer 2011 The clothing must not be suitable for taking the place of your regular clothing. Tax slayer 2011 Examples of workers who may be able to deduct the cost and upkeep of work clothes are: delivery workers, firefighters, health care workers, law enforcement officers, letter carriers, professional athletes, and transportation workers (air, rail, bus, etc. Tax slayer 2011 ). Tax slayer 2011 Musicians and entertainers can deduct the cost of theatrical clothing and accessories that are not suitable for everyday wear. Tax slayer 2011 However, work clothing consisting of white cap, white shirt or white jacket, white bib overalls, and standard work shoes, which a painter is required by his union to wear on the job, is not distinctive in character or in the nature of a uniform. Tax slayer 2011 Similarly, the costs of buying and maintaining blue work clothes worn by a welder at the request of a foreman are not deductible. Tax slayer 2011 Protective clothing. Tax slayer 2011   You can deduct the cost of protective clothing required in your work, such as safety shoes or boots, safety glasses, hard hats, and work gloves. Tax slayer 2011   Examples of workers who may be required to wear safety items are: carpenters, cement workers, chemical workers, electricians, fishing boat crew members, machinists, oil field workers, pipe fitters, steamfitters, and truck drivers. Tax slayer 2011 Military uniforms. Tax slayer 2011   You generally cannot deduct the cost of your uniforms if you are on full-time active duty in the armed forces. Tax slayer 2011 However, if you are an armed forces reservist, you can deduct the unreimbursed cost of your uniform if military regulations restrict you from wearing it except while on duty as a reservist. Tax slayer 2011 In figuring the deduction, you must reduce the cost by any nontaxable allowance you receive for these expenses. Tax slayer 2011   If local military rules do not allow you to wear fatigue uniforms when you are off duty, you can deduct the amount by which the cost of buying and keeping up these uniforms is more than the uniform allowance you receive. Tax slayer 2011   If you are a student at an armed forces academy, you cannot deduct the cost of your uniforms if they replace regular clothing. Tax slayer 2011 However, you can deduct the cost of insignia, shoulder boards, and related items. Tax slayer 2011    You can deduct the cost of your uniforms if you are a civilian faculty or staff member of a military school. Tax slayer 2011 Work-Related Education You can deduct expenses you have for education, even if the education may lead to a degree, if the education meets at least one of the following two tests. Tax slayer 2011 It maintains or improves skills required in your present work. Tax slayer 2011 It is required by your employer or the law to keep your salary, status, or job, and the requirement serves a business purpose of your employer. Tax slayer 2011 You cannot deduct expenses you have for education, even though one or both of the preceding tests are met, if the education: Is needed to meet the minimum educational requirements to qualify you in your trade or business, or Is part of a program of study that will lead to qualifying you in a new trade or business. Tax slayer 2011 If your education qualifies, you can deduct expenses for tuition, books, supplies, laboratory fees, and similar items, and certain transportation costs. Tax slayer 2011 If the education qualifies you for a new trade or business, you cannot deduct the educational expenses even if you do not intend to enter that trade or business. Tax slayer 2011 Travel as education. Tax slayer 2011   You cannot deduct the cost of travel that in itself constitutes a form of education. Tax slayer 2011 For example, a French teacher who travels to France to maintain general familiarity with the French language and culture cannot deduct the cost of the trip as an educational expense. Tax slayer 2011 More information. Tax slayer 2011    See Publication 970, Tax Benefits for Education, for a complete discussion of the deduction for work-related education expenses. Tax slayer 2011 Education Expenses During Unemployment If you stop working for a year or less in order to get education in order to maintain or improve skills needed in your present work and then return to the same general type of work, your absence is considered temporary. Tax slayer 2011 Education that you get during a temporary absence is qualifying work-related education if it maintains or improves skills needed in your present work. Tax slayer 2011 Tax Preparation Fees You can usually deduct tax preparation fees on the return for the year in which you pay them. Tax slayer 2011 Thus, on your 2013 return, you can deduct fees paid in 2013 for preparing your 2012 return. Tax slayer 2011 These fees include the cost of tax preparation software programs and tax publications. Tax slayer 2011 They also include any fee you paid for electronic filing of your return. Tax slayer 2011 See Tax preparation fees under How To Report, later. Tax slayer 2011 Other Expenses You can deduct certain other expenses as miscellaneous itemized deductions subject to the 2%-of-adjusted-gross-income limit. Tax slayer 2011 On Schedule A (Form 1040), line 23, or Schedule A (Form 1040NR), line 9, you can deduct the ordinary and necessary expenses that you pay: To produce or collect income that must be included in your gross income, To manage, conserve, or maintain property held for producing such income, or To determine, contest, pay, or claim a refund of any tax. Tax slayer 2011 You can deduct expenses you pay for the purposes in (1) and (2) above only if they are reasonable and closely related to these purposes. Tax slayer 2011 These other expenses include the following items. Tax slayer 2011 Appraisal fees for a casualty loss or charitable contribution. Tax slayer 2011 Casualty and theft losses from property used in performing services as an employee. Tax slayer 2011 Clerical help and office rent in caring for investments. Tax slayer 2011 Depreciation on home computers used for investments. Tax slayer 2011 Excess deductions (including administrative expenses) allowed a beneficiary on termination of an estate or trust. Tax slayer 2011 Fees to collect interest and dividends. Tax slayer 2011 Hobby expenses, but generally not more than hobby income. Tax slayer 2011 Indirect miscellaneous deductions from pass-through entities. Tax slayer 2011 Investment fees and expenses. Tax slayer 2011 Legal fees related to producing or collecting taxable income or getting tax advice. Tax slayer 2011 Loss on deposits in an insolvent or bankrupt financial institution. Tax slayer 2011 Loss on traditional IRAs or Roth IRAs, when all amounts have been distributed to you. Tax slayer 2011 Repayments of income. Tax slayer 2011 Repayments of social security benefits. Tax slayer 2011 Safe deposit box rental, except for storing jewelry and other personal effects. Tax slayer 2011 Service charges on dividend reinvestment plans. Tax slayer 2011 Tax advice fees. Tax slayer 2011 Trustee's fees for your IRA, if separately billed and paid. Tax slayer 2011 If the expenses you pay produce income that is only partially taxable, see Tax-Exempt Income Expenses, later, under Nondeductible Expenses. Tax slayer 2011 Appraisal Fees You can deduct appraisal fees if you pay them to figure a casualty loss or the fair market value of donated property. Tax slayer 2011 Casualty and Theft Losses You can deduct a casualty or theft loss as a miscellaneous itemized deduction subject to the 2% limit if you used the damaged or stolen property in performing services as an employee. Tax slayer 2011 First report the loss in Section B of Form 4684, Casualties and Thefts. Tax slayer 2011 You may also have to include the loss on Form 4797, Sales of Business Property, if you are otherwise required to file that form. Tax slayer 2011 To figure your deduction, add all casualty or theft losses from this type of property included on Form 4684, lines 32 and 38b, or Form 4797, line 18a. Tax slayer 2011 For more information on casualty and theft losses, see Publication 547, Casualties, Disasters, and Thefts. Tax slayer 2011 Clerical Help and Office Rent You can deduct office expenses, such as rent and clerical help, that you have in connection with your investments and collecting the taxable income on them. Tax slayer 2011 Credit or Debit Card Convenience Fees You can deduct the convenience fee charged by the card processor for paying your income tax (including estimated tax payments) by credit or debit card. Tax slayer 2011 The fees are deductible on the return for the year in which you paid them. Tax slayer 2011 For example, fees charged to payments made in 2013 can be claimed on the 2013 tax return. Tax slayer 2011 Depreciation on Home Computer You can deduct depreciation on your home computer if you use it to produce income (for example, to manage your investments that produce taxable income). Tax slayer 2011 You generally must depreciate the computer using the straight line method over the Alternative Depreciation System (ADS) recovery period. Tax slayer 2011 But if you work as an employee and also use the computer in that work, see Depreciation on Computers under Unreimbursed Employee Expenses, earlier. Tax slayer 2011 For more information on depreciation, see Publication 946. Tax slayer 2011 Excess Deductions of an Estate If an estate's total deductions in its last tax year are more than its gross income for that year, the beneficiaries succeeding to the estate's property can deduct the excess. Tax slayer 2011 Do not include deductions for the estate's personal exemption and charitable contributions when figuring the estate's total deductions. Tax slayer 2011 The beneficiaries can claim the deduction only for the tax year in which, or with which, the estate terminates, whether the year of termination is a normal year or a short tax year. Tax slayer 2011 For more information, see Termination of Estate in Publication 559, Survivors, Executors, and Administrators. Tax slayer 2011 Fees To Collect Interest and Dividends You can deduct fees you pay to a broker, bank, trustee, or similar agent to collect your taxable bond interest or dividends on shares of stock. Tax slayer 2011 But you cannot deduct a fee you pay to a broker to buy investment property, such as stocks or bonds. Tax slayer 2011 You must add the fee to the cost of the property. Tax slayer 2011 You cannot deduct the fee you pay to a broker to sell securities. Tax slayer 2011 You can use the fee only to figure gain or loss from the sale. Tax slayer 2011 See the instructions for Schedule D (Form 1040) for information on how to report the fee. Tax slayer 2011 Hobby Expenses You can generally deduct hobby expenses, but only up to the amount of hobby income. Tax slayer 2011 A hobby is not a business because it is not carried on to make a profit. Tax slayer 2011 See Not-for-Profit Activities in chapter 1 of Publication 535. Tax slayer 2011 Indirect Deductions of Pass-Through Entities Pass-through entities include partnerships, S corporations, and mutual funds that are not publicly offered. Tax slayer 2011 Deductions of pass-through entities are passed through to the partners or shareholders. Tax slayer 2011 The partners or shareholders can deduct their share of passed-through deductions for investment expenses as miscellaneous itemized deductions subject to the 2% limit. Tax slayer 2011 Example. Tax slayer 2011 You are a member of an investment club that is formed solely to invest in securities. Tax slayer 2011 The club is treated as a partnership. Tax slayer 2011 The partnership's income is solely from taxable dividends, interest, and gains from sales of securities. Tax slayer 2011 In this case, you can deduct your share of the partnership's operating expenses as miscellaneous itemized deductions subject to the 2% limit. Tax slayer 2011 However, if the investment club partnership has investments that also produce nontaxable income, you cannot deduct your share of the partnership's expenses that produce the nontaxable income. Tax slayer 2011 Publicly offered mutual funds. Tax slayer 2011   Publicly offered mutual funds do not pass deductions for investment expenses through to shareholders. Tax slayer 2011 A mutual fund is “publicly offered” if it is: Continuously offered pursuant to a public offering, Regularly traded on an established securities market, or Held by or for at least 500 persons at all times during the tax year. Tax slayer 2011   A publicly offered mutual fund will send you a Form 1099-DIV, Dividends and Distributions, or a substitute form, showing the net amount of dividend income (gross dividends minus investment expenses). Tax slayer 2011 This net figure is the amount you report on your return as income. Tax slayer 2011 You cannot further deduct investment expenses related to publicly offered mutual funds because they are already included as part of the net income amount. Tax slayer 2011 Information returns. Tax slayer 2011   You should receive information returns from pass-through entities. Tax slayer 2011 Partnerships and S corporations. Tax slayer 2011   These entities issue Schedule K-1, which lists the items and amounts you must report, and identifies the tax return schedules and lines to use. Tax slayer 2011 Nonpublicly offered mutual funds. Tax slayer 2011   These funds will send you a Form 1099-DIV, or a substitute form, showing your share of gross income and investment expenses. Tax slayer 2011 You can claim the expenses only as a miscellaneous itemized deduction subject to the 2% limit. Tax slayer 2011 Investment Fees and Expenses You can deduct investment fees, custodial fees, trust administration fees, and other expenses you paid for managing your investments that produce taxable income. Tax slayer 2011 Legal Expenses You can usually deduct legal expenses that you incur in attempting to produce or collect taxable income or that you pay in connection with the determination, collection, or refund of any tax. Tax slayer 2011 You can also deduct legal expenses that are: Related to either doing or keeping your job, such as those you paid to defend yourself against criminal charges arising out of your trade or business, For tax advice related to a divorce if the bill specifies how much is for tax advice and it is determined in a reasonable way, or To collect taxable alimony. Tax slayer 2011 You can deduct expenses of resolving tax issues relating to profit or loss from business (Schedule C or C-EZ), rentals or royalties (Schedule E), or farm income and expenses (Schedule F) on the appropriate schedule. Tax slayer 2011 You deduct expenses of resolving nonbusiness tax issues on Schedule A (Form 1040 or Form 1040NR). Tax slayer 2011 See Tax Preparation Fees, earlier. Tax slayer 2011 Unlawful discrimination claims. Tax slayer 2011   You may be able to deduct, as an adjustment to income on Form 1040, line 36, or Form 1040NR, line 35, rather than as a miscellaneous itemized deduction, attorney fees and court costs for actions settled or decided after October 22, 2004, involving a claim of unlawful discrimination, a claim against the U. Tax slayer 2011 S. Tax slayer 2011 Government, or a claim made under section 1862(b)(3)(A) of the Social Security Act. Tax slayer 2011 However, the amount you can deduct on Form 1040, line 36, or Form 1040NR, line 35, is limited to the amount of the judgment or settlement you are including in income for the tax year. Tax slayer 2011 See Publication 525 for more information. Tax slayer 2011 Loss on Deposits A loss on deposits can occur when a bank, credit union, or other financial institution becomes insolvent or bankrupt. Tax slayer 2011 If you can reasonably estimate the amount of your loss on money you have on deposit in a financial institution that becomes insolvent or bankrupt, you can generally choose to deduct it in the current year even though its exact amount has not been finally determined. Tax slayer 2011 If elected, the casualty loss is subject to certain deduction limitations. Tax slayer 2011 The election is made on Form 4684. Tax slayer 2011 Once you make this choice, you cannot change it without IRS approval. Tax slayer 2011 If none of the deposit is federally insured, you can deduct the loss in either of the following ways. Tax slayer 2011 As an ordinary loss (as a miscellaneous itemized deduction subject to the 2% limit). Tax slayer 2011 Write the name of the financial institution and “Insolvent Financial Institution” beside the amount on Schedule A (Form 1040), line 23, or Schedule A (Form 1040NR), line 9. Tax slayer 2011 This deduction is limited to $20,000 ($10,000 if you are married filing separately) for each financial institution, reduced by any expected state insurance proceeds. Tax slayer 2011 As a casualty loss. Tax slayer 2011 Report it on Form 4684 first and then on Schedule A (Form 1040). Tax slayer 2011 See Publication 547 for details. Tax slayer 2011 As a nonbusiness bad debt. Tax slayer 2011 Report it on Schedule D (Form 1040). Tax slayer 2011 If any part of the deposit is federally insured, you can deduct the loss only as a casualty loss. Tax slayer 2011 Exception. Tax slayer 2011   You cannot make this choice if you are a 1%-or-more-owner or an officer of the financial institution, or are related to such owner or officer. Tax slayer 2011 For a definition of “related,” see Deposit in Insolvent or Bankrupt Financial Institution in chapter 4 of Publication 550. Tax slayer 2011 Actual loss different from estimated loss. Tax slayer 2011   If you make this choice and your actual loss is less than your estimated loss, you must include the excess in income. Tax slayer 2011 See Recoveries in Publication 525. Tax slayer 2011 If your actual loss is more than your estimated loss, treat the excess loss as explained under Choice not made, next. Tax slayer 2011 Choice not made. Tax slayer 2011   If you do not make this choice (or if you have an excess actual loss after choosing to deduct your estimated loss), treat your loss (or excess loss) as a nonbusiness bad debt (deductible as a short-term capital loss) in the year its amount is finally determined. Tax slayer 2011 See Nonbusiness Bad Debts in chapter 4 of Publication 550. Tax slayer 2011 Loss on IRA If you have a loss on your traditional IRA (or Roth IRA) investment, you can deduct the loss as a miscellaneous itemized deduction subject to the 2% limit, but only when all the amounts in all your traditional IRA (or Roth IRA) accounts have been distributed to you and the total distributions are less than your unrecovered basis. Tax slayer 2011 For more information, see Publication 590, Individual Retirement Arrangements (IRAs). Tax slayer 2011 Repayments of Income If you had to repay an amount that you included in income in an earlier year, you may be able to deduct the amount you repaid. Tax slayer 2011 If the amount you had to repay was ordinary income of $3,000 or less, the deduction is subject to the 2% limit. Tax slayer 2011 If it was more than $3,000, see Repayments Under Claim of Right under Deductions Not Subject to the 2% Limit, later. Tax slayer 2011 Repayments of Social Security Benefits If the total of the amounts in box 5 (net benefits for 2013) of all your Forms SSA-1099, Social Security Benefit Statement, and Forms RRB-1099, Payments By the Railroad Retirement Board, is a negative figure (a figure in parentheses), you may be able to take a miscellaneous itemized deduction subject to the 2% limit. Tax slayer 2011 The amount you can deduct is the part of the negative figure that represents an amount you included in gross income in an earlier year. Tax slayer 2011 The amount in box 5 of Form SSA-1099 or RRB-1099 is the net amount of your benefits for the year. Tax slayer 2011 It will be a negative figure if the amount of benefits you repaid in 2013 (box 4) is more than the gross amount of benefits paid to you in 2013 (box 3). Tax slayer 2011 If the deduction is more than $3,000, you will have to use a special computation to figure your tax. Tax slayer 2011 See Publication 915, Social Security and Equivalent Railroad Retirement Benefits, for additional information. Tax slayer 2011 Safe Deposit Box Rent You can deduct safe deposit box rent if you use the box to store taxable income-producing stocks, bonds, or investment-related papers and documents. Tax slayer 2011 You cannot deduct the rent if you use the box only for jewelry, other personal items, or tax-exempt securities. Tax slayer 2011 Service Charges on Dividend Reinvestment Plans You can deduct service charges you pay as a subscriber in a dividend reinvestment plan. Tax slayer 2011 These service charges include payments for: Holding shares acquired through a plan, Collecting and reinvesting cash dividends, and Keeping individual records and providing detailed statements of accounts. Tax slayer 2011 Trustee's Administrative Fees for IRA Trustee's administrative fees that are billed separately and paid by you in connection with your IRA are deductible (if they are ordinary and necessary) as a miscellaneous itemized deduction subject to the 2% limit. Tax slayer 2011 Deductions Not Subject to the 2% Limit You can deduct the items listed below as miscellaneous itemized deductions. Tax slayer 2011 They are not subject to the 2% limit. Tax slayer 2011 Report these items on Schedule A (Form 1040), line 28, or Schedule A (Form 1040NR), line 14. Tax slayer 2011 List of Deductions Amortizable premium on taxable bonds. Tax slayer 2011 Casualty and theft losses from income-producing property. Tax slayer 2011 Federal estate tax on income in respect of a decedent. Tax slayer 2011 Gambling losses up to the amount of gambling winnings. Tax slayer 2011 Impairment-related work expenses of persons with disabilities. Tax slayer 2011 Loss from other activities from Schedule K-1 (Form 1065-B), box 2. Tax slayer 2011 Losses from Ponzi-type investment schemes. Tax slayer 2011 Repayments of more than $3,000 under a claim of right. Tax slayer 2011 Unrecovered investment in an annuity. Tax slayer 2011 Amortizable Premium on Taxable Bonds In general, if the amount you pay for a bond is greater than its stated principal amount, the excess is bond premium. Tax slayer 2011 You can elect to amortize the premium on taxable bonds. Tax slayer 2011 The amortization of the premium is generally an offset to interest income on the bond rather than a separate deduction item. Tax slayer 2011 Pre-1998 election to amortize bond premium. Tax slayer 2011   Generally, if you first elected to amortize bond premium before 1998, the above treatment of the premium does not apply to bonds you acquired before 1988. Tax slayer 2011 Bonds acquired after October 22, 1986, and before 1988. Tax slayer 2011   The amortization of the premium on these bonds is investment interest expense subject to the investment interest limit, unless you chose to treat it as an offset to interest income on the bond. Tax slayer 2011 Bonds acquired before October 23, 1986. Tax slayer 2011   The amortization of the premium on these bonds is a miscellaneous itemized deduction not subject to the 2% limit. Tax slayer 2011 Deduction for excess premium. Tax slayer 2011   On certain bonds (such as bonds that pay a variable rate of interest or that provide for an interest-free period), the amount of bond premium allocable to a period may exceed the amount of stated interest allocable to the period. Tax slayer 2011 If this occurs, treat the excess as a miscellaneous itemized deduction that is not subject to the 2% limit. Tax slayer 2011 However, the amount deductible is limited to the amount by which your total interest inclusions on the bond in prior periods exceed the total amount you treated as a bond premium deduction on the bond in prior periods. Tax slayer 2011 If any of the excess bond premium cannot be deducted because of the limit, this amount is carried forward to the next period and is treated as bond premium allocable to that period. Tax slayer 2011    Pre-1998 choice to amortize bond premium. Tax slayer 2011 If you made the choice to amortize the premium on taxable bonds before 1998, you can deduct the bond premium amortization that is more than your interest income only for bonds acquired during 1998 and later years. Tax slayer 2011 More information. Tax slayer 2011    For more information on bond premium, see Bond Premium Amortization in chapter 3 of Publication 550. Tax slayer 2011 Casualty and Theft Losses of Income-Producing Property You can deduct a casualty or theft loss as a miscellaneous itemized deduction not subject to the 2% limit if the damaged or stolen property was income-producing property (property held for investment, such as stocks, notes, bonds, gold, silver, vacant lots, and works of art). Tax slayer 2011 First report the loss in Section B of Form 4684. Tax slayer 2011 You may also have to include the loss on Form 4797, Sales of Business Property, if you are otherwise required to file that form. Tax slayer 2011 To figure your deduction, add all casualty or theft losses from this type of property included on Form 4684, lines 32 and 38b, or Form 4797, line 18a. Tax slayer 2011 For more information on casualty and theft losses, see Publication 547. Tax slayer 2011 Federal Estate Tax on Income in Respect of a Decedent You can deduct the federal estate tax attributable to income in respect of a decedent that you as a beneficiary include in your gross income. Tax slayer 2011 Income in respect of the decedent is gross income that the decedent would have received had death not occurred and that was not properly includible in the decedent's final income tax return. Tax slayer 2011 See Publication 559 for information about figuring the amount of this deduction. Tax slayer 2011 Gambling Losses Up to the Amount of Gambling Winnings You must report the full amount of your gambling winnings for the year on Form 1040, line 21. Tax slayer 2011 You deduct your gambling losses for the year on Schedule A (Form 1040), line 28. Tax slayer 2011 You cannot deduct gambling losses that are more than your winnings. Tax slayer 2011 Generally, nonresident aliens cannot deduct gambling losses on Schedule A (Form 1040NR). Tax slayer 2011 You cannot reduce your gambling winnings by your gambling losses and report the difference. Tax slayer 2011 You must report the full amount of your winnings as income and claim your losses (up to the amount of winnings) as an itemized deduction. Tax slayer 2011 Therefore, your records should show your winnings separately from your losses. Tax slayer 2011 Diary of winnings and losses. Tax slayer 2011 You must keep an accurate diary or similar record of your losses and winnings. Tax slayer 2011 Your diary should contain at least the following information. Tax slayer 2011 The date and type of your specific wager or wagering activity. Tax slayer 2011 The name and address or location of the gambling establishment. Tax slayer 2011 The names of other persons present with you at the gambling establishment. Tax slayer 2011 The amount(s) you won or lost. Tax slayer 2011 Proof of winnings and losses. Tax slayer 2011   In addition to your diary, you should also have other documentation. Tax slayer 2011 You can generally prove your winnings and losses through Form W-2G, Certain Gambling Winnings, Form 5754, Statement by Person(s) Receiving Gambling Winnings, wagering tickets, canceled checks, substitute checks, credit records, bank withdrawals, and statements of actual winnings or payment slips provided to you by the gambling establishment. Tax slayer 2011   For specific wagering transactions, you can use the following items to support your winnings and losses. Tax slayer 2011    These recordkeeping suggestions are intended as general guidelines to help you establish your winnings and losses. Tax slayer 2011 They are not all-inclusive. Tax slayer 2011 Your tax liability depends on your particular facts and circumstances. Tax slayer 2011 Keno. Tax slayer 2011   Copies of the keno tickets you purchased that were validated by the gambling establishment, copies of your casino credit records, and copies of your casino check cashing records. Tax slayer 2011 Slot machines. Tax slayer 2011   A record of the machine number and all winnings by date and time the machine was played. Tax slayer 2011 Table games (twenty-one (blackjack), craps, poker, baccarat, roulette, wheel of fortune, etc. Tax slayer 2011 ). Tax slayer 2011   The number of the table at which you were playing. Tax slayer 2011 Casino credit card data indicating whether the credit was issued in the pit or at the cashier's cage. Tax slayer 2011 Bingo. Tax slayer 2011   A record of the number of games played, cost of tickets purchased, and amounts collected on winning tickets. Tax slayer 2011 Supplemental records include any receipts from the casino, parlor, etc. Tax slayer 2011 Racing (horse, harness, dog, etc. Tax slayer 2011 ). Tax slayer 2011   A record of the races, amounts of wagers, amounts collected on winning tickets, and amounts lost on losing tickets. Tax slayer 2011 Supplemental records include unredeemed tickets and payment records from the racetrack. Tax slayer 2011 Lotteries. Tax slayer 2011   A record of ticket purchases, dates, winnings, and losses. Tax slayer 2011 Supplemental records include unredeemed tickets, payment slips, and winnings statements. Tax slayer 2011 Impairment-Related Work Expenses If you have a physical or mental disability that limits your being employed, or substantially limits one or more of your major life activities, such as performing manual tasks, walking, speaking, breathing, learning, and working, you can deduct your impairment-related work expenses. Tax slayer 2011 Impairment-related work expenses are ordinary and necessary business expenses for attendant care services at your place of work and other expenses in connection with your place of work that are necessary for you to be able to work. Tax slayer 2011 Example. Tax slayer 2011 You are blind. Tax slayer 2011 You must use a reader to do your work. Tax slayer 2011 You use the reader both during your regular working hours at your place of work and outside your regular working hours away from your place of work. Tax slayer 2011 The reader's services are only for your work. Tax slayer 2011 You can deduct your expenses for the reader as impairment-related work expenses. Tax slayer 2011 Self-employed. Tax slayer 2011   If you are self-employed, enter your impairment-related work expenses on the appropriate form (Schedule C, C-EZ, E, or F) used to report your business income and expenses. Tax slayer 2011 See Impairment-related work expenses. Tax slayer 2011 , later under How To Report. Tax slayer 2011 Loss From Other Activities From Schedule K-1 (Form 1065-B), Box 2 If the amount reported in Schedule K-1 (Form 1065-B), box 2, is a loss, report it on Schedule A (Form 1040), line 28, or Schedule A (Form 1040NR), line 14 (only if effectively connected with a U. Tax slayer 2011 S. Tax slayer 2011 trade or business). Tax slayer 2011 It is not subject to the passive activity limitations. Tax slayer 2011 Officials Paid on a Fee Basis If you are a fee-basis official, you can claim your expenses in performing services in that job as an adjustment to income rather than as a miscellaneous itemized deduction. Tax slayer 2011 See Publication 463 for more information. Tax slayer 2011 Performing Artists If you are a qualified performing artist, you can deduct your employee business expenses as an adjustment to income rather than as a miscellaneous itemized deduction. Tax slayer 2011 If you are an employee, complete Form 2106 or Form 2106-EZ. Tax slayer 2011 See Publication 463 for more information. Tax slayer 2011 Losses From Ponzi-type Investment Schemes These losses are deductible as theft losses of income-producing property on your tax return for the year the loss was discovered. Tax slayer 2011 You figure the deductible loss in Section B of Form 4684. Tax slayer 2011 However, if you qualify to use Revenue Procedure 2009-20 (as modified by Revenue Procedure 2011-58) and you choose to follow the procedures in the guidance, complete Section C of Form 4684 before completing Section B. Tax slayer 2011 Section C of Form 4684 replaces Appendix A in Revenue Procedure 2009-20. Tax slayer 2011 You do not need to complete Appendix A. Tax slayer 2011 See the Form 4684 instructions and Publication 547, Casualties, Disasters, and Thefts, for more information. Tax slayer 2011 Repayments Under Claim of Right If you had to repay more than $3,000 that you included in your income in an earlier year because at the time you thought you had an unrestricted right to it, you may be able to deduct the amount you repaid, or take a credit against your tax. Tax slayer 2011 See Repayments in Publication 525 for more information. Tax slayer 2011 Unrecovered Investment in Annuity A retiree who contributed to the cost of an annuity can exclude from income a part of each payment received as a tax-free return of the retiree's investment. Tax slayer 2011 If the retiree dies before the entire investment is recovered tax free, any unrecovered investment can be deducted on the retiree's final income tax return. Tax slayer 2011 See Publication 575, Pension and Annuity Income, for more information about the tax treatment of pensions and annuities. Tax slayer 2011 Nondeductible Expenses You cannot deduct the following expenses. Tax slayer 2011 List of Nondeductible Expenses Adoption expenses. Tax slayer 2011 Broker's commissions. Tax slayer 2011 Burial or funeral expenses, including the cost of a cemetery lot. Tax slayer 2011 Campaign expenses. Tax slayer 2011 Capital expenses. Tax slayer 2011 Check-writing fees. Tax slayer 2011 Club dues. Tax slayer 2011 Commuting expenses. Tax slayer 2011 Fees and licenses, such as car licenses, marriage licenses, and dog tags. Tax slayer 2011 Fines and penalties, such as parking tickets. Tax slayer 2011 Health spa expenses. Tax slayer 2011 Hobby losses—but see Hobby Expenses, earlier. Tax slayer 2011 Home repairs, insurance, and rent. Tax slayer 2011 Home security system. Tax slayer 2011 Illegal bribes and kickbacks—see Bribes and kickbacks in chapter 11 of Publication 535. Tax slayer 2011 Investment-related seminars. Tax slayer 2011 Life insurance premiums paid by the insured. Tax slayer 2011 Lobbying expenses. Tax slayer 2011 Losses from the sale of your home, furniture, personal car, etc. Tax slayer 2011 Lost or misplaced cash or property. Tax slayer 2011 Lunches with co-workers. Tax slayer 2011 Meals while working late. Tax slayer 2011 Medical expenses as business expenses other than medical examinations required by your employer. Tax slayer 2011 Personal disability insurance premiums. Tax slayer 2011 Personal legal expenses. Tax slayer 2011 Personal, living, or family expenses. Tax slayer 2011 Political contributions. Tax slayer 2011 Professional accreditation fees. Tax slayer 2011 Professional reputation, expenses to improve. Tax slayer 2011 Relief fund contributions. Tax slayer 2011 Residential telephone line. Tax slayer 2011 Stockholders' meeting, expenses of attending. Tax slayer 2011 Tax-exempt income, expenses of earning or collecting. Tax slayer 2011 The value of wages never received or lost vacation time. Tax slayer 2011 Travel expenses for another individual. Tax slayer 2011 Voluntary unemployment benefit fund contributions. Tax slayer 2011 Wristwatches. Tax slayer 2011 Adoption Expenses You cannot deduct the expenses of adopting a child but you may be able to take a credit for those expenses. Tax slayer 2011 For details, see Form 8839, Qualified Adoption Expenses. Tax slayer 2011 Commissions Commissions paid on the purchase of securities are not deductible, either as business or nonbusiness expenses. Tax slayer 2011 Instead, these fees must be added to the taxpayer's cost of the securities. Tax slayer 2011 Commissions paid on the sale are deductible as business expenses only by dealers. Tax slayer 2011 Campaign Expenses You cannot deduct campaign expenses of a candidate for any office, even if the candidate is running for reelection to the office. Tax slayer 2011 These include qualification and registration fees for primary elections. Tax slayer 2011 Legal fees. Tax slayer 2011   You cannot deduct legal fees paid to defend charges that arise from participation in a political campaign. Tax slayer 2011 Capital Expenses You cannot currently deduct amounts paid to buy property that has a useful life substantially beyond the tax year or amounts paid to increase the value or prolong the life of property. Tax slayer 2011 If you use such property in your work, you may be able to take a depreciation deduction. Tax slayer 2011 See Publication 946. Tax slayer 2011 If the property is a car used in your work, also see Publication 463. Tax slayer 2011 Check-Writing Fees on Personal Account If you have a personal checking account, you cannot deduct fees charged by the bank for the privilege of writing checks, even if the account pays interest. Tax slayer 2011 Club Dues Generally, you cannot deduct the cost of membership in any club organized for business, pleasure, recreation, or other social purpose. Tax slayer 2011 This includes business, social, athletic, luncheon, sporting, airline, hotel, golf, and country clubs. Tax slayer 2011 You cannot deduct dues paid to an organization if one of its main purposes is to: Conduct entertainment activities for members or their guests, or Provide members or their guests with access to entertainment facilities. Tax slayer 2011 Dues paid to airline, hotel, and luncheon clubs are not deductible. Tax slayer 2011 Commuting Expenses You cannot deduct commuting expenses (the cost of transportation between your home and your main or regular place of work). Tax slayer 2011 If you haul tools, instruments, or other items in your car to and from work, you can deduct only the additional cost of hauling the items, such as the rent on a trailer to carry the items. Tax slayer 2011 Fines or Penalties You cannot deduct fines or penalties you pay to a governmental unit for violating a law. Tax slayer 2011 This includes an amount paid in settlement of your actual or potential liability for a fine or penalty (civil or criminal). Tax slayer 2011 Fines or penalties include parking tickets, tax penalties, and penalties deducted from teachers' paychecks after an illegal strike. Tax slayer 2011 Health Spa Expenses You cannot deduct health spa expenses, even if there is a job requirement to stay in excellent physical condition, such as might be required of a law enforcement officer. Tax slayer 2011 Home Security System You cannot deduct the cost of a home security system as a miscellaneous deduction. Tax slayer 2011 However, you may be able to claim a deduction for a home security system as a business expense if you have a home office. Tax slayer 2011 See Home Office under Unreimbursed Employee Expenses, earlier, and Publication 587. Tax slayer 2011 Investment-Related Seminars You cannot deduct any expenses for attending a convention, seminar, or similar meeting for investment purposes. Tax slayer 2011 Life Insurance Premiums You cannot deduct premiums you pay on your life insurance. Tax slayer 2011 You may be able to deduct, as alimony, premiums you pay on life insurance policies assigned to your former spouse. Tax slayer 2011 See Publication 504, Divorced or Separated Individuals, for information on alimony. Tax slayer 2011 Lobbying Expenses You generally cannot deduct amounts paid or incurred for lobbying expenses. Tax slayer 2011 These include expenses to: Influence legislation, Participate, or intervene, in any political campaign for, or against, any candidate for public office, Attempt to influence the general public, or segments of the public, about elections, legislative matters, or referendums, or Communicate directly with covered executive branch officials in any attempt to influence the official actions or positions of those officials. Tax slayer 2011 Lobbying expenses also include any amounts paid or incurred for research, preparation, planning, or coordination of any of these activities. Tax slayer 2011 Covered executive branch official. Tax slayer 2011   A covered executive branch official, for the purpose of (4) above, is any of the following officials. Tax slayer 2011 The President. Tax slayer 2011 The Vice President. Tax slayer 2011 Any officer or employee of the White House Office of the Executive Office of the President, and the two most senior level officers of each of the other agencies in the Executive Office. Tax slayer 2011 Any individual serving in a position in Level I of the Executive Schedule under section 5312 of Title 5, United States Code, any other individual designated by the President as having Cabinet-level status, and any immediate deputy of one of these individuals. Tax slayer 2011 Dues used for lobbying. Tax slayer 2011   If a tax-exempt organization notifies you that part of the dues or other amounts you pay to the organization are used to pay nondeductible lobbying expenses, you cannot deduct that part. Tax slayer 2011 Exceptions. Tax slayer 2011   You can deduct certain lobbying expenses if they are ordinary and necessary expenses of carrying on your trade or business. Tax slayer 2011 You can deduct expenses for attempting to influence the legislation of any local council or similar governing body (local legislation). Tax slayer 2011 An Indian tribal government is considered a local council or similar governing body. Tax slayer 2011 You can deduct in-house expenses for influencing legislation or communicating directly with a covered executive branch official if the expenses for the tax year are not more than $2,000 (not counting overhead expenses). Tax slayer 2011 If you are a professional lobbyist, you can deduct the expenses you incur in the trade or business of lobbying on behalf of another person. Tax slayer 2011 Payments by the other person to you for lobbying activities cannot be deducted. Tax slayer 2011 Lost or Mislaid Cash or Property You cannot deduct a loss based on the mere disappearance of money or property. Tax slayer 2011 However, an accidental loss or disappearance of property can qualify as a casualty if it results from an identifiable event that is sudden, unexpected, or unusual. Tax slayer 2011 See Publication 547. Tax slayer 2011 Example. Tax slayer 2011 A car door is accidentally slammed on your hand, breaking the setting of your diamond ring. Tax slayer 2011 The diamond falls from the ring and is never found. Tax slayer 2011 The loss of the diamond is a casualty. Tax slayer 2011 Lunches With Co-workers You cannot deduct the expenses of lunches with co-workers, except while traveling away from home on business. Tax slayer 2011 See Publication 463 for information on deductible expenses while traveling away from home. Tax slayer 2011 Meals While Working Late You cannot deduct the cost of meals while working late. Tax slayer 2011 However, you may be able to claim a deduction if the cost of the meals is a deductible entertainment expense, or if you are traveling away from home. Tax slayer 2011 See Publication 463 for information on deductible entertainment expenses and expenses while traveling away from home. Tax slayer 2011 Personal Legal Expenses You cannot deduct personal legal expenses such as those for the following. Tax slayer 2011 Custody of children. Tax slayer 2011 Breach of promise to marry suit. Tax slayer 2011 Civil or criminal charges resulting from a personal relationship. Tax slayer 2011 Damages for personal injury (except certain whistleblower claims and unlawful discrimination claims). Tax slayer 2011 For more information about unlawful discrimination claims, see Deductions Subject to the 2% Limit, earlier. Tax slayer 2011 Preparation of a title (or defense or perfection of a title). Tax slayer 2011 Preparation of a will. Tax slayer 2011 Property claims or property settlement in a divorce. Tax slayer 2011 You cannot deduct these expenses even if a result of the legal proceeding is the loss of income-producing property. Tax slayer 2011 Political Contributions You cannot deduct contributions made to a political candidate, a campaign committee, or a newsletter fund. Tax slayer 2011 Advertisements in convention bulletins and admissions to dinners or programs that benefit a political party or political candidate are not deductible. Tax slayer 2011 Professional Accreditation Fees You cannot deduct professional accreditation fees such as the following. Tax slayer 2011 Accounting certificate fees paid for the initial right to practice accounting. Tax slayer 2011 Bar exam fees and incidental expenses in securing initial admission to the bar. Tax slayer 2011 Medical and dental license fees paid to get initial licensing. Tax slayer 2011 Professional Reputation You cannot deduct expenses of radio and TV appearances to increase your personal prestige or establish your professional reputation. Tax slayer 2011 Relief Fund Contributions You cannot deduct contributions paid to a private plan that pays benefits to any covered employee who cannot work because of any injury or illness not related to the job. Tax slayer 2011 Residential Telephone Service You cannot deduct any charge (including taxes) for basic local telephone service for the first telephone line to your residence, even if it is used in a trade or business. Tax slayer 2011 Stockholders' Meetings You cannot deduct transportation and other expenses you pay to attend stockholders' meetings of companies in which you own stock but have no other interest. Tax slayer 2011 You cannot deduct these expenses even if you are attending the meeting to get information that would be useful in making further investments. Tax slayer 2011 Tax-Exempt Income Expenses You cannot deduct expenses to produce tax-exempt income. Tax slayer 2011 You cannot deduct interest on a debt incurred or continued to buy or carry tax-exempt securities. Tax slayer 2011 If you have expenses to p