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Unemployed And Taxes

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Unemployed And Taxes

Unemployed and taxes Index A Accrual foreign taxes, adjustments, You may have to post a bond. Unemployed and taxes Accrual method of accounting, Accrual method of accounting. Unemployed and taxes Allocation Carryback/carryover between spouses, Allocations Between Spouses Foreign losses, Foreign Losses Foreign taxes, Allocation of Foreign Taxes U. Unemployed and taxes S. Unemployed and taxes losses, U. Unemployed and taxes S. Unemployed and taxes Losses Alternative minimum tax, Reminders Amended return, Claim for Refund American Samoa, resident of, Possession Exclusion Assistance (see Tax help) B Bankruptcy, effect of, Effect of bankruptcy or insolvency. Unemployed and taxes Beneficiary, Partner or S corporation shareholder. Unemployed and taxes Bond, income tax, You may have to post a bond. Unemployed and taxes Boycotting countries, Taxes From International Boycott Operations C Capital gains and losses, Capital Gains and Losses Carryback and carryover, Carrybacks and carryovers. Unemployed and taxes Allocations between spouses, Allocations Between Spouses Claim for refund, Time Limit on Tax Assessment Joint return, Married Couples Joint return–deduction year, Joint Return Filed in a Deduction Year Taxes all credited or deducted, Claim for Refund Time limit on tax assessment, Time Limit on Tax Assessment Choice to take credit or deduction Changing your choice, Making or Changing Your Choice Choice applied to all qualified foreign taxes, Choice Applies to All Qualified Foreign Taxes Claim for refund, Claim for Refund Classes of gross income, Classes of gross income. Unemployed and taxes Compensation for labor or personal services, Determining the Source of Compensation for Labor or Personal Services Geographical basis, Geographical basis. Unemployed and taxes Comprehensive example, Comprehensive Example — Filled-In Form 1116 Controlled foreign corporation shareholder, Controlled foreign corporation shareholder. Unemployed and taxes , Income from controlled foreign corporations. Unemployed and taxes Covered asset acquisition, Covered Asset Acquisition Credit How to claim, How To Claim the Credit How to figure, How To Figure the Credit Limit on, Limit on the Credit Credit for taxes paid or accrued, Credit for Taxes Paid or Accrued D Deduction for foreign taxes that are not income taxes, Foreign taxes that are not income taxes. Unemployed and taxes Distributions Lump-sum, Lump-Sum Distribution Dividends Taxes on, Taxes Imposed on Certain Dividends Dual-capacity taxpayers, Dual-capacity taxpayers. Unemployed and taxes E Economic benefits, Specific economic benefit. Unemployed and taxes Examples Comprehensive, Comprehensive Example — Filled-In Form 1116 Simple, Simple Example — Filled-In Form 1116 Excess limit, Carryback and Carryover Exchange rates, Foreign Currency and Exchange Rates Excluded income Foreign earned, Foreign Earned Income and Housing Exclusions Taxes on, Taxes on Excluded Income Exemption from foreign tax credit limit, Exemption from foreign tax credit limit. Unemployed and taxes Export financing interest, Export financing interest. Unemployed and taxes Extraterritorial income, Extraterritorial Income Exclusion F Financial services income, Financial services income. Unemployed and taxes Foreign corporation–U. Unemployed and taxes S. Unemployed and taxes shareholders, filing requirements, Taxes of U. Unemployed and taxes S. Unemployed and taxes Persons Controlling Foreign Corporations and Partnerships Foreign country, Foreign country. Unemployed and taxes Foreign currency and exchange rates, Foreign Currency and Exchange Rates Foreign income, translating, Translating foreign currency into U. Unemployed and taxes S. Unemployed and taxes dollars. Unemployed and taxes Foreign losses Allocation of, Foreign Losses Recapture of, Recapture of Prior Year Overall Foreign Loss Accounts Foreign mineral income, taxes on, Taxes on Foreign Mineral Income Foreign oil and gas extraction income, taxes on, Taxes on Combined Foreign Oil and Gas Income Foreign partnerships–U. Unemployed and taxes S. Unemployed and taxes partners, filing requirement, Taxes of U. Unemployed and taxes S. Unemployed and taxes Persons Controlling Foreign Corporations and Partnerships Foreign tax refund, Foreign tax refund. Unemployed and taxes , Foreign tax refund. Unemployed and taxes Foreign tax(es) Allocation to income categories, Allocation of Foreign Taxes For which you cannot take a credit, Foreign Taxes for Which You Cannot Take a Credit Imposed on foreign refund, Foreign tax imposed on foreign refund. Unemployed and taxes Qualifying for credit, What Foreign Taxes Qualify for the Credit? Redetermination, Foreign Tax Redetermination Refund, Foreign tax imposed on foreign refund. Unemployed and taxes Form 1040X, Claim for Refund 1116, Form 1116, Simple Example — Filled-In Form 1116, Comprehensive Example — Filled-In Form 1116 5471, Taxes of U. Unemployed and taxes S. Unemployed and taxes Persons Controlling Foreign Corporations and Partnerships 5713, Form 5713 required. Unemployed and taxes 8833, Report required. Unemployed and taxes 8865, Taxes of U. Unemployed and taxes S. Unemployed and taxes Persons Controlling Foreign Corporations and Partnerships 8873, Extraterritorial Income Exclusion Free tax services, Free help with your tax return. Unemployed and taxes Functional currency, Translating foreign currency into U. Unemployed and taxes S. Unemployed and taxes dollars. Unemployed and taxes G General category income, separate limit, General Category Income H Help (see Tax help) High-taxed income, High-taxed income. Unemployed and taxes I Income from sources in U. Unemployed and taxes S. Unemployed and taxes possessions, Determining the source of income from U. Unemployed and taxes S. Unemployed and taxes possessions. Unemployed and taxes Income re-sourced by treaty, separate limit, Certain Income Re-Sourced By Treaty Income tax, Income Tax Income tax bond, You may have to post a bond. Unemployed and taxes Interest, Penalties and interest. Unemployed and taxes Interest expense, apportioning, Interest expense. Unemployed and taxes International boycott, Taxes From International Boycott Operations Itemized deduction, Taxes for Which You Can Only Take an Itemized Deduction J Joint return Carryback and carryover, Married Couples Credit based on foreign tax of both spouses, Joint return. Unemployed and taxes Filed in a deduction year, Joint Return Filed in a Deduction Year L Levy, Income Tax Limit on credit, Limit on the Credit Losses, foreign, Foreign Losses Allocation of, Foreign Losses Recapture of, Recapture of Prior Year Overall Foreign Loss Accounts Losses, U. Unemployed and taxes S. Unemployed and taxes , U. Unemployed and taxes S. Unemployed and taxes Losses Allocation of, U. Unemployed and taxes S. Unemployed and taxes Losses Lump-sum distributions, Lump-Sum Distribution M Making or changing your choice, Making or Changing Your Choice Married couples Carryback and carryover, Married Couples Joint return, Joint return. Unemployed and taxes Mineral income, foreign,, Taxes on Foreign Mineral Income Mutual fund distributions, Mutual fund shareholder. Unemployed and taxes , Passive income. Unemployed and taxes Mutual fund shareholder, Mutual fund shareholder. Unemployed and taxes N Nonresident aliens, Nonresident Aliens Notice to the IRS of change in tax, Notice to the Internal Revenue Service (IRS) of Redetermination O Overall foreign loss, Overall foreign loss. Unemployed and taxes P Partner, Partner or S corporation shareholder. Unemployed and taxes , Partnership distributive share. Unemployed and taxes , Foreign Taxes From a Partnership or an S Corporation Passive category income, Passive Category Income Penalties, Failure-to-notify penalty. Unemployed and taxes , Penalties and interest. Unemployed and taxes Failure to file Form 5471, 8865, Penalty for not filing Form 5471 or Form 8865. Unemployed and taxes Failure to file Form 5713, Penalty for failure to file. Unemployed and taxes Failure to notify, foreign tax change, Failure-to-notify penalty. Unemployed and taxes Failure to report treaty information, Report required. Unemployed and taxes Pension, employment, and disability fund payments, Pension, unemployment, and disability fund payments. Unemployed and taxes Personal property, sales or exchanges of, Determining the Source of Income From the Sales or Exchanges of Certain Personal Property Possession exclusion, Possession Exclusion Publications (see Tax help) Purchase or sale of oil or gas, taxes in connection with, Taxes in Connection With the Purchase or Sale of Oil or Gas Q Qualified business unit, Translating foreign currency into U. Unemployed and taxes S. Unemployed and taxes dollars. Unemployed and taxes Qualified dividends, Capital Gains and Losses R Rate of exchange, Rate of exchange for foreign taxes paid. Unemployed and taxes Recapture of foreign losses, Recapture of Prior Year Overall Foreign Loss Accounts Records to keep, Records To Keep Redetermination of foreign tax, Foreign Tax Redetermination Refund claims, time limit, Time Limit on Refund Claims Refund, foreign tax, Foreign tax refund. Unemployed and taxes Reporting requirements (international boycott), Reporting requirements. Unemployed and taxes Resident aliens, Resident Aliens S S corporation shareholder, Partner or S corporation shareholder. Unemployed and taxes , Foreign Taxes From a Partnership or an S Corporation Sanctioned countries, Taxes Imposed By Sanctioned Countries (Section 901(j) Income) Section 901(j) income, Section 901(j) Income Section 901(j) sanctioned income, Taxes Imposed By Sanctioned Countries (Section 901(j) Income) Separate limit income, Separate Limit Income General category income, General Category Income Income re-sourced by treaty, Certain Income Re-Sourced By Treaty Lump-sum distribution, Lump-Sum Distribution Passive category income, Passive Category Income Section 901(j) income, Section 901(j) Income Shareholder, Mutual fund shareholder. Unemployed and taxes Simple example, Simple Example — Filled-In Form 1116 Soak-up taxes, Soak-up taxes. Unemployed and taxes Social security taxes, Pension, unemployment, and disability fund payments. Unemployed and taxes Source of compensation for labor or personal services Alternative basis, Alternative basis. Unemployed and taxes Multi-year compensation, Multi-year compensation. Unemployed and taxes Time basis, Time basis. Unemployed and taxes Transportation income, Transportation Income State income taxes, State income taxes. Unemployed and taxes Subsidy, Subsidy received. Unemployed and taxes T Tax help, How To Get Tax Help Tax treaties, Tax Treaties Taxable income from sources outside the U. Unemployed and taxes S. Unemployed and taxes , determination of, Determining Taxable Income From Sources Outside the United States Taxes Excluded income, Foreign Earned Income and Housing Exclusions In lieu of income taxes, Taxes in Lieu of Income Taxes On dividends, Taxes Imposed on Certain Dividends Paid or accrued, Credit for Taxes Paid or Accrued Withheld on income or gain, Taxes Withheld on Income or Gain (Other Than Dividends) Taxes related to a foreign tax credit splitting event, Taxes Related to a Foreign Tax Credit Splitting Event Time limit Refund claims, Time Limit on Refund Claims Tax assessment, Time Limit on Tax Assessment Translating foreign currency, Translating foreign currency into U. Unemployed and taxes S. Unemployed and taxes dollars. Unemployed and taxes U U. Unemployed and taxes S. Unemployed and taxes citizens, U. Unemployed and taxes S. Unemployed and taxes Citizens U. Unemployed and taxes S. Unemployed and taxes losses Allocation of, U. Unemployed and taxes S. Unemployed and taxes Losses U. Unemployed and taxes S. Unemployed and taxes possessions, U. Unemployed and taxes S. Unemployed and taxes possessions. Unemployed and taxes Unused foreign tax credits, carryback or carryover, Carrybacks and carryovers. Unemployed and taxes , Carryback and Carryover W Wages, Wages completely excluded. Unemployed and taxes When refunds can be claimed, Time Limit on Refund Claims When tax can be assessed, Time Limit on Tax Assessment Who can take the credit, Who Can Take the Credit? Why choose the credit, Why Choose the Credit? Prev  Up     Home   More Online Publications
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The Unemployed And Taxes

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