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Tax Software Review

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Tax Software Review

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

Tax software review 16. Tax software review   Reporting Gains and Losses Table of Contents What's New Introduction Useful Items - You may want to see: Reporting Capital Gains and Losses Exception 1. Tax software review Exception 2. Tax software review File Form 1099-B or Form 1099-S with the IRS. Tax software review Capital Losses Capital Gain Tax Rates What's New Maximum capital gain rates. Tax software review . Tax software review  For 2013, the maximum capital gain rates are 0%, 15%, 20%, 25%, and 28%. Tax software review Introduction This chapter discusses how to report capital gains and losses from sales, exchanges, and other dispositions of investment property on Form 8949 and Schedule D (Form 1040). Tax software review The discussion includes the following topics. Tax software review How to report short-term gains and losses. Tax software review How to report long-term gains and losses. Tax software review How to figure capital loss carryovers. Tax software review How to figure your tax on a net capital gain. Tax software review If you sell or otherwise dispose of property used in a trade or business or for the production of income, see Publication 544, Sales and Other Dispositions of Assets, before completing Schedule D (Form 1040). Tax software review Useful Items - You may want to see: Publication 537 Installment Sales 544 Sales and Other Dispositions of Assets 550 Investment Income and Expenses Form (and Instructions) 4797 Sales of Business Property 6252 Installment Sale Income 8582 Passive Activity Loss Limitations 8949 Sales and Other Dispositions of Capital Assets Schedule D (Form 1040) Capital Gains and Losses Reporting Capital Gains and Losses Generally, report capital gains and losses on Form 8949. Tax software review Complete Form 8949 before you complete line 1b, 2, 3, 8b, 9, or 10 of Schedule D (Form 1040). Tax software review Use Form 8949 to report: The sale or exchange of a capital asset not reported on another form or schedule; Gains from involuntary conversions (other than from casualty or theft) of capital assets not held for business or profit; and Nonbusiness bad debts. Tax software review Use Schedule D (Form 1040): To figure the overall gain or loss from transactions reported on Form 8949; To report a gain from Form 6252 or Part I of Form 4797; To report a gain or loss from Form 4684, 6781, or 8824; To report capital gain distributions not reported directly on Form 1040 or Form 1040A; To report a capital loss carryover from the previous tax year to the current tax year; To report your share of a gain or (loss) from a partnership, S corporation, estate, or trust; To report transactions reported to you on a Form 1099-B (or substitute statement) showing basis was reported to the IRS and to which none of the Form 8949 adjustments or codes apply; and To report undistributed long-term capital gains from Form 2439. Tax software review On Form 8949, enter all sales and exchanges of capital assets, including stocks, bonds, etc. Tax software review , and real estate (if not reported on Form 4684, 4797, 6252, 6781, 8824, or line 1a or 8a of Schedule D). Tax software review Include these transactions even if you did not receive a Form 1099-B or 1099-S (or substitute statement) for the transaction. Tax software review Report short-term gains or losses in Part I. Tax software review Report long-term gains or losses in Part II. Tax software review Use as many Forms 8949 as you need. Tax software review Exceptions to filing Form 8949 and Schedule D (Form 1040). Tax software review   There are certain situations where you may not have to file Form 8949 and/or Schedule D (Form 1040). Tax software review Exception 1. Tax software review   You do not have to file Form 8949 or Schedule D (Form 1040) if you have no capital losses and your only capital gains are capital gain distributions from Form(s) 1099-DIV, box 2a (or substitute statements). Tax software review (If any Form(s) 1099-DIV (or substitute statements) you receive have an amount in box 2b (unrecaptured section 1250 gain), box 2c (section 1202 gain), or box 2d (collectibles (28%) gain), you do not qualify for this exception. Tax software review ) If you qualify for this exception, report your capital gain distributions directly on line 13 of Form 1040 (and check the box on line 13). Tax software review Also use the Qualified Dividends and Capital Gain Tax Worksheet in the Form 1040 instructions to figure your tax. Tax software review You can report your capital gain distributions on line 10 of Form 1040A, instead of on Form 1040, if none of the Forms 1099-DIV (or substitute statements) you received have an amount in box 2b, 2c, or 2d, and you do not have to file Form 1040. Tax software review Exception 2. Tax software review   You must file Schedule D (Form 1040), but generally do not have to file Form 8949, if Exception 1 does not apply and your only capital gains and losses are: Capital gain distributions; A capital loss carryover; A gain from Form 2439 or 6252 or Part I of Form 4797; A gain or loss from Form 4684, 6781, or 8824; A gain or loss from a partnership, S corporation, estate, or trust; or Gains and losses from transactions for which you received a Form 1099-B (or substitute statement) that shows the basis was reported to the IRS and for which you do not need to make any adjustments in column (g) of Form 8949 or enter any codes in column (f) of Form 8949. Tax software review Installment sales. Tax software review   You cannot use the installment method to report a gain from the sale of stock or securities traded on an established securities market. Tax software review You must report the entire gain in the year of sale (the year in which the trade date occurs). Tax software review Passive activity gains and losses. Tax software review    If you have gains or losses from a passive activity, you may also have to report them on Form 8582. Tax software review In some cases, the loss may be limited under the passive activity rules. Tax software review Refer to Form 8582 and its instructions for more information about reporting capital gains and losses from a passive activity. Tax software review Form 1099-B transactions. Tax software review   If you sold property, such as stocks, bonds, or certain commodities, through a broker, you should receive Form 1099-B or substitute statement from the broker. Tax software review Use the Form 1099-B or the substitute statement to complete Form 8949. Tax software review If you sold a covered security in 2013, your broker should send you a Form 1099-B (or substitute statement) that shows your basis. Tax software review This will help you complete Form 8949. Tax software review Generally, a covered security is a security you acquired after 2010. Tax software review   Report the gross proceeds shown in box 2a of Form 1099-B as the sales price in column (d) of either Part I or Part II of Form 8949, whichever applies. Tax software review However, if the broker advises you, in box 2a of Form 1099-B, that gross proceeds (sales price) less commissions and option premiums were reported to the IRS, enter that net sales price in column (d) of either Part I or Part II of Form 8949, whichever applies. Tax software review    Include in column (g) any expense of sale, such as broker's fees, commissions, state and local transfer taxes, and option premiums, unless you reported the net sales price in column (d). Tax software review If you include an expense of sale in column (g), enter “E” in column (f). Tax software review Form 1099-CAP transactions. Tax software review   If a corporation in which you own stock has had a change in control or a substantial change in capital structure, you should receive Form 1099-CAP or a substitute statement from the corporation. Tax software review Use the Form 1099-CAP or substitute statement to fill in Form 8949. Tax software review If your computations show that you would have a loss because of the change, do not enter any amounts on Form 8949 or Schedule D (Form 1040). Tax software review You cannot claim a loss on Schedule D (Form 1040) as a result of this transaction. Tax software review   Report the aggregate amount received shown in box 2 of Form 1099-CAP as the sales price in column (d) of either Part I or Part II of Form 8949, whichever applies. Tax software review Form 1099-S transactions. Tax software review   If you sold or traded reportable real estate, you generally should receive from the real estate reporting person a Form 1099-S showing the gross proceeds. Tax software review    “Reportable real estate” is defined as any present or future ownership interest in any of the following: Improved or unimproved land, including air space; Inherently permanent structures, including any residential, commercial, or industrial building; A condominium unit and its accessory fixtures and common elements, including land; and Stock in a cooperative housing corporation (as defined in section 216 of the Internal Revenue Code). Tax software review   A “real estate reporting person” could include the buyer's attorney, your attorney, the title or escrow company, a mortgage lender, your broker, the buyer's broker, or the person acquiring the biggest interest in the property. Tax software review   Your Form 1099-S will show the gross proceeds from the sale or exchange in box 2. Tax software review See the Instructions for Form 8949 and the Instructions for Schedule D (Form 1040) for how to report these transactions and include them in Part I or Part II of Form 8949 as appropriate. Tax software review However, report like-kind exchanges on Form 8824 instead. Tax software review   It is unlawful for any real estate reporting person to separately charge you for complying with the requirement to file Form 1099-S. Tax software review Nominees. Tax software review   If you receive gross proceeds as a nominee (that is, the gross proceeds are in your name but actually belong to someone else), see the Instructions for Form 8949 for how to report these amounts on Form 8949. Tax software review File Form 1099-B or Form 1099-S with the IRS. Tax software review   If you received gross proceeds as a nominee in 2013, you must file a Form 1099-B or Form 1099-S for those proceeds with the IRS. Tax software review Send the Form 1099-B or Form 1099-S with a Form 1096, Annual Summary and Transmittal of U. Tax software review S. Tax software review Information Returns, to your Internal Revenue Service Center by February 28, 2014 (March 31, 2014, if you file Form 1099-B or Form 1099-S electronically). Tax software review Give the actual owner of the proceeds Copy B of the Form 1099-B or Form 1099-S by February 18, 2014. Tax software review On Form 1099-B, you should be listed as the “Payer. Tax software review ” The other owner should be listed as the “Recipient. Tax software review ” On Form 1099-S, you should be listed as the “Filer. Tax software review ” The other owner should be listed as the “Transferor. Tax software review ” You do not have to file a Form 1099-B or Form 1099-S to show proceeds for your spouse. Tax software review For more information about the reporting requirements and the penalties for failure to file (or furnish) certain information returns, see the General Instructions for Certain Information Returns. Tax software review If you are filing electronically see Publication 1220. Tax software review Sale of property bought at various times. Tax software review   If you sell a block of stock or other property that you bought at various times, report the short-term gain or loss from the sale on one row in Part I of Form 8949, and the long-term gain or loss on one row in Part II of Form 8949. Tax software review Write “Various” in column (b) for the “Date acquired. Tax software review ” Sale expenses. Tax software review    On Form 8949, include in column (g) any expense of sale, such as broker's fees, commissions, state and local transfer taxes, and option premiums, unless you reported the net sales price in column (d). Tax software review If you include an expense of sale in column (g), enter “E” in column (f). Tax software review   For more information about adjustments to basis, see chapter 13. Tax software review Short-term gains and losses. Tax software review   Capital gain or loss on the sale or trade of investment property held 1 year or less is a short-term capital gain or loss. Tax software review You report it in Part I of Form 8949. Tax software review   You combine your share of short-term capital gain or loss from partnerships, S corporations, estates, and trusts, and any short-term capital loss carryover, with your other short-term capital gains and losses to figure your net short-term capital gain or loss on line 7 of Schedule D (Form 1040). Tax software review Long-term gains and losses. Tax software review    A capital gain or loss on the sale or trade of investment property held more than 1 year is a long-term capital gain or loss. Tax software review You report it in Part II of Form 8949. Tax software review   You report the following in Part II of Schedule D (Form 1040): Undistributed long-term capital gains from a mutual fund (or other regulated investment company) or real estate investment trust (REIT); Your share of long-term capital gains or losses from partnerships, S corporations, estates, and trusts; All capital gain distributions from mutual funds and REITs not reported directly on line 10 of Form 1040A or line 13 of Form 1040; and Long-term capital loss carryovers. Tax software review    The result after combining these items with your other long-term capital gains and losses is your net long-term capital gain or loss (Schedule D (Form 1040), line 15). Tax software review Total net gain or loss. Tax software review   To figure your total net gain or loss, combine your net short-term capital gain or loss (Schedule D (Form 1040), line 7) with your net long-term capital gain or loss (Schedule D (Form 1040), line 15). Tax software review Enter the result on Schedule D (Form 1040), Part III, line 16. Tax software review If your losses are more than your gains, see Capital Losses , next. Tax software review If both lines 15 and 16 of your Schedule D (Form 1040) are gains and your taxable income on your Form 1040 is more than zero, see Capital Gain Tax Rates , later. Tax software review Capital Losses If your capital losses are more than your capital gains, you can claim a capital loss deduction. Tax software review Report the amount of the deduction on line 13 of Form 1040, in parentheses. Tax software review Limit on deduction. Tax software review   Your allowable capital loss deduction, figured on Schedule D (Form 1040), is the lesser of: $3,000 ($1,500 if you are married and file a separate return); or Your total net loss as shown on line 16 of Schedule D (Form 1040). Tax software review   You can use your total net loss to reduce your income dollar for dollar, up to the $3,000 limit. Tax software review Capital loss carryover. Tax software review   If you have a total net loss on line 16 of Schedule D (Form 1040) that is more than the yearly limit on capital loss deductions, you can carry over the unused part to the next year and treat it as if you had incurred it in that next year. Tax software review If part of the loss is still unused, you can carry it over to later years until it is completely used up. Tax software review   When you figure the amount of any capital loss carryover to the next year, you must take the current year's allowable deduction into account, whether or not you claimed it and whether or not you filed a return for the current year. Tax software review   When you carry over a loss, it remains long term or short term. Tax software review A long-term capital loss you carry over to the next tax year will reduce that year's long-term capital gains before it reduces that year's short-term capital gains. Tax software review Figuring your carryover. Tax software review   The amount of your capital loss carryover is the amount of your total net loss that is more than the lesser of: Your allowable capital loss deduction for the year; or Your taxable income increased by your allowable capital loss deduction for the year and your deduction for personal exemptions. Tax software review   If your deductions are more than your gross income for the tax year, use your negative taxable income in computing the amount in item (2). Tax software review    Complete the Capital Loss Carryover Worksheet in the Instructions for Schedule D or Publication 550 to determine the part of your capital loss that you can carry over. Tax software review Example. Tax software review Bob and Gloria sold securities in 2013. Tax software review The sales resulted in a capital loss of $7,000. Tax software review They had no other capital transactions. Tax software review Their taxable income was $26,000. Tax software review On their joint 2013 return, they can deduct $3,000. Tax software review The unused part of the loss, $4,000 ($7,000 − $3,000), can be carried over to 2014. Tax software review If their capital loss had been $2,000, their capital loss deduction would have been $2,000. Tax software review They would have no carryover. Tax software review Use short-term losses first. Tax software review   When you figure your capital loss carryover, use your short-term capital losses first, even if you incurred them after a long-term capital loss. Tax software review If you have not reached the limit on the capital loss deduction after using the short-term capital losses, use the long-term capital losses until you reach the limit. Tax software review Decedent's capital loss. Tax software review    A capital loss sustained by a decedent during his or her last tax year (or carried over to that year from an earlier year) can be deducted only on the final income tax return filed for the decedent. Tax software review The capital loss limits discussed earlier still apply in this situation. Tax software review The decedent's estate cannot deduct any of the loss or carry it over to following years. Tax software review Joint and separate returns. Tax software review   If you and your spouse once filed separate returns and are now filing a joint return, combine your separate capital loss carryovers. Tax software review However, if you and your spouse once filed a joint return and are now filing separate returns, any capital loss carryover from the joint return can be deducted only on the return of the spouse who actually had the loss. Tax software review Capital Gain Tax Rates The tax rates that apply to a net capital gain are generally lower than the tax rates that apply to other income. Tax software review These lower rates are called the maximum capital gain rates. Tax software review The term “net capital gain” means the amount by which your net long-term capital gain for the year is more than your net short-term capital loss. Tax software review For 2013, the maximum capital gain rates are 0%, 15%, 20%, 25%, and 28%. Tax software review See Table 16-1 for details. Tax software review If you figure your tax using the maximum capital gain rate and the regular tax computation results in a lower tax, the regular tax computation applies. Tax software review Example. Tax software review All of your net capital gain is from selling collectibles, so the capital gain rate would be 28%. Tax software review If you are otherwise subject to a rate lower than 28%, the 28% rate does not apply. Tax software review Investment interest deducted. Tax software review   If you claim a deduction for investment interest, you may have to reduce the amount of your net capital gain that is eligible for the capital gain tax rates. Tax software review Reduce it by the amount of the net capital gain you choose to include in investment income when figuring the limit on your investment interest deduction. Tax software review This is done on the Schedule D Tax Worksheet or the Qualified Dividends and Capital Gain Tax Worksheet. Tax software review For more information about the limit on investment interest, see Interest Expenses in chapter 3 of Publication 550. Tax software review Table 16-1. Tax software review What Is Your Maximum Capital Gain Rate? IF your net capital gain is from . Tax software review . Tax software review . Tax software review THEN your  maximum capital gain rate is . Tax software review . Tax software review . Tax software review a collectibles gain 28% an eligible gain on qualified small business stock minus the section 1202 exclusion 28% an unrecaptured section 1250 gain 25% other gain1 and the regular tax rate that would apply is 39. Tax software review 6% 20% other gain1 and the regular tax rate that would apply is 25%, 28%, 33%, or 35% 15% other gain1 and the regular tax rate that would apply is 10% or 15% 0% 1 Other gain means any gain that is not collectibles gain, gain on qualified small business stock, or unrecaptured section 1250 gain. Tax software review     Collectibles gain or loss. Tax software review   This is gain or loss from the sale or trade of a work of art, rug, antique, metal (such as gold, silver, and platinum bullion), gem, stamp, coin, or alcoholic beverage held more than 1 year. Tax software review   Collectibles gain includes gain from sale of an interest in a partnership, S corporation, or trust due to unrealized appreciation of collectibles. Tax software review Gain on qualified small business stock. Tax software review    If you realized a gain from qualified small business stock that you held more than 5 years, you generally can exclude some or all of your gain under section 1202. Tax software review The eligible gain minus your section 1202 exclusion is a 28% rate gain. Tax software review See Gains on Qualified Small Business Stock in chapter 4 of Publication 550. Tax software review Unrecaptured section 1250 gain. Tax software review    Generally, this is any part of your capital gain from selling section 1250 property (real property) that is due to depreciation (but not more than your net section 1231 gain), reduced by any net loss in the 28% group. Tax software review Use the Unrecaptured Section 1250 Gain Worksheet in the Schedule D (Form 1040) instructions to figure your unrecaptured section 1250 gain. Tax software review For more information about section 1250 property and section 1231 gain, see chapter 3 of Publication 544. Tax software review Tax computation using maximum capital gain rates. Tax software review   Use the Qualified Dividends and Capital Gain Tax Worksheet or the Schedule D Tax Worksheet (whichever applies) to figure your tax if you have qualified dividends or net capital gain. Tax software review You have net capital gain if Schedule D (Form 1040), lines 15 and 16, are both gains. Tax software review Schedule D Tax Worksheet. Tax software review   Use the Schedule D Tax Worksheet in the Schedule D (Form 1040) instructions to figure your tax if: You have to file Schedule D (Form 1040); and Schedule D (Form 1040), line 18 (28% rate gain) or line 19 (unrecaptured section 1250 gain), is more than zero. Tax software review Qualified Dividends and Capital Gain Tax Worksheet. Tax software review   If you do not have to use the Schedule D Tax Worksheet (as explained above) and any of the following apply, use the Qualified Dividends and Capital Gain Tax Worksheet in the instructions for Form 1040 or Form 1040A (whichever you file) to figure your tax. Tax software review You received qualified dividends. Tax software review (See Qualified Dividends in chapter 8. Tax software review ) You do not have to file Schedule D (Form 1040) and you received capital gain distributions. Tax software review (See Exceptions to filing Form 8949 and Schedule D (Form 1040) , earlier. Tax software review ) Schedule D (Form 1040), lines 15 and 16, are both more than zero. Tax software review Alternative minimum tax. Tax software review   These capital gain rates are also used in figuring alternative minimum tax. Tax software review Prev  Up  Next   Home   More Online Publications