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Publication 590
taxmap/pubs/p590-026.htm#en_us_publink1000231207

Chapter 6
How To Get Tax Help(p74)

You can get help with unresolved tax issues, order free publications and forms, ask tax questions, and get information from the IRS in several ways. By selecting the method that is best for you, you will have quick and easy access to tax help.
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Free help with your return.(p74)

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Free help in preparing your return is available nationwide from IRS-certified volunteers. The Volunteer Income Tax Assistance (VITA) program is designed to help low-moderate income taxpayers and the Tax Counseling for the Elderly (TCE) program is designed to assist taxpayers age 60 and older with their tax returns. Most VITA and TCE sites offer free electronic filing and all volunteers will let you know about credits and deductions you may be entitled to claim. To find the nearest VITA or TCE site, visit IRS.gov or call 1-800-906-9887 or 1-800-829-1040.
As part of the TCE program, AARP offers the Tax-Aide counseling program. To find the nearest AARP Tax-Aide site, call 1-888-227-7669 or visit AARP's website at
www.aarp.org/money/taxaide.
For more information on these programs, go to IRS.gov and enter keyword "VITA" in the upper right-hand corner.
EIC
Internet. You can access the IRS website at IRS.gov 24 hours a day, 7 days a week to:
  • Check the status of your 2011 refund. Go to IRS.gov and click on Where's My Refund. Wait at least 72 hours after the IRS acknowledges receipt of your e-filed return, or 3 to 4 weeks after mailing a paper return. If you filed Form 8379 with your return, wait 14 weeks (11 weeks if you filed electronically). Have your 2011 tax return available so you can provide your social security number, your filing status, and the exact whole dollar amount of your refund.
  • E-file your return. Find out about commercial tax preparation and e-file services available free to eligible taxpayers.
  • Download forms, including talking tax forms, instructions, and publications.
  • Order IRS products online.
  • Research your tax questions online.
  • Search publications online by topic or keyword.
  • Use the online Internal Revenue Code, regulations, or other official guidance.
  • View Internal Revenue Bulletins (IRBs) published in the last few years.
  • Figure your withholding allowances using the withholding calculator online at www.irs.gov/individuals.
  • Determine if Form 6251 must be filed by using our Alternative Minimum Tax (AMT) Assistant available online at www.irs.gov/individuals.
  • Sign up to receive local and national tax news by email.
  • Get information on starting and operating a small business.
Phone
Phone. Many services are available by phone.
  • Ordering forms, instructions, and publications. Call 1-800-TAX-FORM (1-800-829-3676) to order current-year forms, instructions, and publications, and prior-year forms and instructions. You should receive your order within 10 days.
  • Asking tax questions. Call the IRS with your tax questions at 1-800-829-1040.
  • Solving problems. You can get face-to-face help solving tax problems every business day in IRS Taxpayer Assistance Centers. An employee can explain IRS letters, request adjustments to your account, or help you set up a payment plan. Call your local Taxpayer Assistance Center for an appointment. To find the number, go to www.irs.gov/localcontacts or look in the phone book under United States Government, Internal Revenue Service.
  • TTY/TDD equipment. If you have access to TTY/TDD equipment, call 1-800-829-4059 to ask tax questions or to order forms and publications.
  • TeleTax topics. Call 1-800-829-4477 to listen to pre-recorded messages covering various tax topics.
  • Refund information. You can check the status of your refund on the new IRS phone app. Download the free IRS2Go app by visiting the iTunes app store or the Android Marketplace. IRS2Go is a new way to provide you with information and tools. To check the status of your refund by phone, call 1-800-829-4477 (automated refund information 24 hours a day, 7 days a week). Wait at least 72 hours after the IRS acknowledges receipt of your e-filed return, or 3 to 4 weeks after mailing a paper return. If you filed Form 8379 with your return, wait 14 weeks (11 weeks if you filed electronically). Have your 2011 tax return available so you can provide your social security number, your filing status, and the exact whole dollar amount of your refund. If you check the status of your refund and are not given the date it will be issued, please wait until the next week before checking back.
  • Other refund information. To check the status of a prior-year refund or amended return refund, call 1-800-829-1040.
 ____ 
Evaluating the quality of our telephone services. To ensure IRS representatives give accurate, courteous, and professional answers, we use several methods to evaluate the quality of our telephone services. One method is for a second IRS representative to listen in on or record random telephone calls. Another is to ask some callers to complete a short survey at the end of the call.
Walk In
Walk-in. Many products and services are available on a walk-in basis.
  • Products. You can walk in to many post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. Some IRS offices, libraries, grocery stores, copy centers, city and county government offices, credit unions, and office supply stores have a collection of products available to print from a CD or photocopy from reproducible proofs. Also, some IRS offices and libraries have the Internal Revenue Code, regulations, Internal Revenue Bulletins, and Cumulative Bulletins available for research purposes.
  • Services. You can walk in to your local Taxpayer Assistance Center every business day for personal, face-to-face tax help. An employee can explain IRS letters, request adjustments to your tax account, or help you set up a payment plan. If you need to resolve a tax problem, have questions about how the tax law applies to your individual tax return, or you are more comfortable talking with someone in person, visit your local Taxpayer Assistance Center where you can spread out your records and talk with an IRS representative face-to-face. No appointment is necessary—just walk in. If you prefer, you can call your local Center and leave a message requesting an appointment to resolve a tax account issue. A representative will call you back within 2 business days to schedule an in-person appointment at your convenience. If you have an ongoing, complex tax account problem or a special need, such as a disability, an appointment can be requested. All other issues will be handled without an appointment. To find the number of your local office, go to
    www.irs.gov/localcontacts or look in the phone book under United States Government, Internal Revenue Service.
Due date
Mail. You can send your order for forms, instructions, and publications to the address below. You should receive a response within 10 days after your request is received.


Internal Revenue Service
1201 N. Mitsubishi Motorway
Bloomington, IL 61705-6613


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Taxpayer Advocate Service.(p75)

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The Taxpayer Advocate Service (TAS) is your voice at the IRS. Our job is to ensure that every taxpayer is treated fairly, and that you know and understand your rights. We offer free help to guide you through the often-confusing process of resolving tax problems that you haven’t been able to solve on your own. Remember, the worst thing you can do is nothing at all.
TAS can help if you can’t resolve your problem with the IRS and:
If you qualify for our help, we’ll do everything we can to get your problem resolved. You will be assigned to one advocate who will be with you at every turn. We have offices in every state, the District of Columbia, and Puerto Rico. Although TAS is independent within the IRS, our advocates know how to work with the IRS to get your problems resolved. And our services are always free.
As a taxpayer, you have rights that the IRS must abide by in its dealings with you. Our tax toolkit at www.TaxpayerAdvocate.irs.gov can help you understand these rights.
If you think TAS might be able to help you, call your local advocate, whose number is in your phone book and on our website at www.irs.gov/advocate. You can also call our toll-free number at 1-877-777-4778.
TAS also handles large-scale or systemic problems that affect many taxpayers. If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System at www.irs.gov/advocate.
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Low Income Taxpayer Clinics (LITCs).(p75)
Low Income Taxpayer Clinics (LITCs) are independent from the IRS. Some clinics serve individuals whose income is below a certain level and who need to resolve a tax problem. These clinics provide professional representation before the IRS or in court on audits, appeals, tax collection disputes, and other issues for free or for a small fee. Some clinics can provide information about taxpayer rights and responsibilities in many different languages for individuals who speak English as a second language. For more information and to find a clinic near you, see the LITC page on www.irs.gov/advocate or IRS Publication 4134, Low Income Taxpayer Clinic List. This publication is also available by calling 1-800-829-3676 or at your local IRS office.
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Free tax services.(p75)

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Publication 910, IRS Guide to Free Tax Services, is your guide to IRS services and resources. Learn about free tax information from the IRS, including publications, services, and education and assistance programs. The publication also has an index of over 100 TeleTax topics (recorded tax information) you can listen to on the telephone. The majority of the information and services listed in this publication are available to you free of charge. If there is a fee associated with a resource or service, it is listed in the publication.
Accessible versions of IRS published products are available on request in a variety of alternative formats for people with disabilities.
EIC
DVD for tax products. You can order Publication 1796, IRS Tax Products DVD, and obtain:
  • Current-year forms, instructions, and publications.
  • Prior-year forms, instructions, and publications.
  • Tax Map: an electronic research tool and finding aid.
  • Tax law frequently asked questions.
  • Tax Topics from the IRS telephone response system.
  • Internal Revenue Code—Title 26 of the U.S. Code.
  • Links to other Internet based Tax Research materials.
  • Fill-in, print, and save features for most tax forms.
  • Internal Revenue Bulletins.
  • Toll-free and email technical support.
  • Two releases during the year.
    – The first release will ship the beginning of January 2012.
    – The final release will ship the beginning of March 2012.
Purchase the DVD from National Technical Information Service (NTIS) at www.irs.gov/cdorders for $30 (no handling fee) or call 1-877-233-6767 toll free to buy the DVD for $30 (plus a $6 handling fee).
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Appendices(p77)

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To help you complete your tax return, use the following appendices that include worksheets, sample forms, and tables.
  1. Appendix A — Summary Record of Traditional IRA(s) for 2011 and Worksheet for Determining Required Minimum Distributions.
  2. Appendix B — Worksheets you use if you receive social security benefits and are subject to the IRA deduction phaseout rules. A filled-in example is included.
    1. Worksheet 1, Computation of Modified AGI.
    2. Worksheet 2, Computation of Traditional IRA Deduction for 2011.
    3. Worksheet 3, Computation of Taxable Social Security Benefits.
    4. Comprehensive Example and completed worksheets.
  3. Appendix C — Life Expectancy Tables. 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 701/2.
    1. Table I (Single Life Expectancy).
    2. Table II (Joint Life and Last Survivor Expectancy).
    3. Table III (Uniform Lifetime).
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Appendix A. Summary Record of Traditional IRA(s) for 2011

 
Name ______________________________________
I was □ covered □ not covered by my employer's retirement plan during the year.
I became 591/2 on ______________________________________(month) (day) (year)
I became 701/2 on ______________________________________(month) (day) (year)
 
Contributions
Name of traditional IRADateAmount contributed for 2011Check if rollover contributionFair Market Value of IRA as of December 31, 2011, from Form 5498
1.    
2.    
3.    
4.    
5.    
6.    
7.    
8.    
Total    
 
Total contributions deducted on tax return$
Total contributions treated as nondeductible on Form 8606$
 
Distributions
Name of traditional IRADateAmount of DistributionReason (for example, retirement, rollover, conversion, withdrawal of excess contributions)Income earned on IRATaxable amount reported on income tax returnNontaxable amount from Form 8606, line 13
1.      
2.      
3.      
4.      
5.      
6.      
7.      
8.      
Total      
 
Basis of all traditional IRAs for 2011 and earlier years (from Form 8606, line 14) $
Note. You should keep copies of your income tax return, and Forms W-2, 8606, and 5498.
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Appendix A. (Continued) Worksheet for Determining Required Minimum Distributions

1. Age701/2711/2721/2731/2741/2
2. Year age was reached     
3. Value of IRA at the close of business on
  December 31 of the year immediately prior to the
  year on line 21
     
4. Distribution period from Table III or life expectancy
  from Life Expectancy Table I or Table II2
     
5. Required distribution (divide line 3 by line 4)3     
 
      
1. Age751/2761/2771/2781/2791/2
2. Year age was reached     
3. Value of IRA at the close of business on
  December 31 of the year immediately prior to the
  year on line 21
     
4. Distribution period from Table III or life expectancy
  from Life Expectancy Table I or Table II2
     
5. Required distribution (divide line 3 by line 4)3     
 
      
1. Age801/2811/2821/2831/2841/2
2. Year age was reached     
3. Value of IRA at the close of business on
  December 31 of the year immediately prior to the
  year on line 21
     
4. Distribution period from Table III or life expectancy
  from Life Expectancy Table I or Table II2
     
5. Required distribution (divide line 3 by line 4)3     
 
      
1. Age851/2861/2871/2881/2891/2
2. Year age was reached     
3. Value of IRA at the close of business on
  December 31 of the year immediately prior to the
  year on line 21
     
4. Distribution period from Table III or life expectancy
  from Life Expectancy Table I or Table II2
     
5. 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.
2Use the appropriate life expectancy or distribution period for each year and for each IRA.
3If you have more than one IRA, you must withdraw an amount equal to the total of the required distributions figured for each IRA. You can, however, withdraw the total from one IRA or from more than one IRA.
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Appendix B. 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. (See Are You Covered by an Employer Plan? in chapter 1.)
Use Worksheet 1 to figure your modified adjusted gross income. This amount is needed in the computation of your IRA deduction, if any, which is figured using Worksheet 2.
The IRA deduction figured using Worksheet 2 is entered on your tax return.
Worksheet 1
Computation of Modified AGI
(For use only by taxpayers who receive social security benefits)
 Filing Status — Check only one box:
A. Married filing jointly
B. Single, Head of Household, Qualifying Widow(er), or Married filing separately and   lived apart from your spouse during the entire year
C. Married filing separately and lived with your spouse at any time during the year
  
1.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.)
1.
2.Enter the amount in box 5 of all Forms SSA-1099 and Forms RRB-10992.
3.Enter one-half of line 23.
4.Enter the amount of any foreign earned income exclusion, foreign housing exclusion, U.S. 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.
5.Enter the amount of any tax-exempt interest reported on line 8b of Form 1040 or 1040A5.
6.Add lines 1, 3, 4, and 56.
7.Enter the amount listed below for your filing status.
  • $32,000 if you checked box A above.
  • $25,000 if you checked box B above.
  • $0 if you checked box C above.
7.
8.Subtract line 7 from line 6. If zero or less, enter -0- on this line8.
9.If line 8 is zero, skip to line 17, enter -0-, and continue with line 18.
If line 8 is more than zero, enter the amount listed below for your filing status.
  • $12,000 if you checked box A above.
  • $9,000 if you checked box B above.
  • $0 if you checked box C above
9.
10.Subtract line 9 from line 8. If zero or less, enter -0-10.
11.Enter the smaller of line 8 or line 911.
12.Enter one-half of line 1112.
13.Enter the smaller of line 3 or line 1213.
14.Multiply line 10 by .85. If line 10 is zero, enter -0-14.
15.Add lines 13 and 1415.
16.Multiply line 2 by .8516.
17.Taxable benefits to be included in modified AGI for traditional IRA deduction purposes.
Enter the smaller of line 15 or line 16
17.
18.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.
19.Modified AGI for determining your reduced traditional IRA deduction — add lines 1, 17, and 18. Enter here and on line 2 of Worksheet 2, next 19.
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Appendix B. (Continued)

Worksheet 2
Computation of Traditional IRA Deduction For 2011
(For use only by taxpayers who receive social security benefits)
 IF your filing status is ... AND your modified AGI is over ... THEN enter on line 1 below ...
       
 married filing jointly or qualifying widow(er) $90,000*  $110,000
       
 married filing jointly (you are not covered by an employer plan but your spouse is) $169,000*  $179,000
       
 single, or head of household $56,000*  $66,000
       
 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 $5,000 ($6,000 if you are age 50 or older) or your taxable compensation. Skip this worksheet, proceed to Worksheet 3, and enter your IRA deduction on line 2 of Worksheet 3.
**If you did not live with your spouse at any time during the year, consider your filing status as single.
Note. If you were married and you or your spouse worked and you both contributed to IRAs, figure the deduction for each of you separately.
       
1.Enter the applicable amount from above1.
2.Enter your modified AGI from Worksheet 1, line 19 2.
 Note. If line 2 is equal to or more than the amount on line 1, stop here; your traditional IRA contributions are not deductible. Proceed to Worksheet 3.   
3.Subtract line 2 from line 13.
4.Multiply line 3 by the percentage below that applies to you. If the result is not a multiple of $10, round it to the next highest multiple of $10. (For example, $611.40 is rounded to $620.) However, if the result is less than $200, enter $200.   
 
  • Married filing jointly or qualifying widow(er) and you are covered by an employer plan, multiply line 3 by 25% (.25) (by 30% (.30) if you are age 50 or older).
  • All others, multiply line 3 by 50% (.50) (by 60% (.60) if you are age 50 or older).
Right brace4.
5.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). 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.
6.Enter contributions you made, or plan to make, to your traditional IRA for 2011, but do not enter more than $5,000 ($6,000 if you are age 50 or older) 6.
7.Deduction. Compare lines 4, 5, and 6. Enter the smallest amount here (or a smaller amount if you choose). Enter this amount on the Form 1040 or 1040A line for your IRA. (If the amount on line 6 is more than the amount on line 7, complete line 8.) 7.
8.Nondeductible contributions. Subtract line 7 from line 5 or 6, whichever is smaller. Enter the result here and on line 1 of your Form 8606, Nondeductible IRAs. 8.
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Appendix B. (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. Married filing jointly   
      
 B. Single, Head of Household, Qualifying Widow(er), or Married filing separately
   and lived apart from your spouse during the entire year
  
      
 C. Married filing separately and lived with your spouse at any time during the
   year
  
    
1.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.)
1.
2.Deduction(s) from line 7 of Worksheet(s) 22.
3.Subtract line 2 from line 13.
4.Enter amount in box 5 of all Forms SSA-1099 and Forms RRB-10994.
5.Enter one-half of line 45.
6.Enter the amount of any foreign earned income exclusion, foreign housing exclusion, exclusion of income from U.S. 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.
7.Enter the amount of any tax-exempt interest reported on line 8b of Form 1040 or 1040A7.
8.Add lines 3, 5, 6, and 78.
9.Enter the amount listed below for your filing status.
  • $32,000 if you checked box A above.
  • $25,000 if you checked box B above.
  • $0 if you checked box C above.
9.
10.Subtract line 9 from line 8. If zero or less, enter -0- on this line.10.
11.If line 10 is zero, stop here. None of your social security benefits are taxable.
If line 10 is more than zero, enter the amount listed below for your filing status.
  • $12,000 if you checked box A above.
  • $9,000 if you checked box B above.
  • $0 if you checked box C above.
11.
12.Subtract line 11 from line 10. If zero or less, enter -0-12.
13.Enter the smaller of line 10 or line 1113.
14.Enter one-half of line 13 .14.
15.Enter the smaller of line 5 or line 1415.
16.Multiply line 12 by .85. If line 12 is zero, enter -0-16.
17.Add lines 15 and 1617.
18.Multiply line 4 by .8518.
19.Taxable social security benefits. Enter the smaller of line 17 or line 18 19.
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Appendix B. (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. He is 65 years old and had 2011 wages of $89,500. His wife did not work in 2011. He also received social security benefits of $12,000 and made a $6,000 contribution to his traditional IRA for the year. He had no foreign income, no tax-exempt interest, and no adjustments to income on lines 23 through 36 on his Form 1040. He participated in a section 401(k) retirement plan at work.
  John completes worksheets 1 and 2. Worksheet 2 shows that his 2011 IRA deduction is $3,090. He must either withdraw the contributions that are more than the deduction (the $2,910 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).
  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.
Worksheet 1
Computation of Modified AGI
(For use only by taxpayers who receive social security benefits)
 Filing Status — Check only one box:
A. Married filing jointly
B. Single, Head of Household, Qualifying Widow(er), or Married filing separately and   lived apart from your spouse during the entire year
C. Married filing separately and lived with your spouse at any time during the year
  
1.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.)
1.89,500
2.Enter the amount in box 5 of all Forms SSA-1099 and Forms RRB-10992. 12,000
3.Enter one-half of line 23.6,000
4.Enter the amount of any foreign earned income exclusion, foreign housing exclusion, U.S. 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 4.0
5.Enter the amount of any tax-exempt interest reported on line 8b of Form 1040 or 1040A5.0
6.Add lines 1, 3, 4, and 56.95,500
7.Enter the amount listed below for your filing status.
  • $32,000 if you checked box A above.
  • $25,000 if you checked box B above.
  • $0 if you checked box C above.
7. 32,000
8.Subtract line 7 from line 6. If zero or less, enter -0- on this line8. 63,500
9.If line 8 is zero, skip to line 17, enter -0-, and continue with line 18.
If line 8 is more than zero, enter the amount listed below for your filing status.
  • $12,000 if you checked box A above.
  • $9,000 if you checked box B above.
  • $0 if you checked box C above
9. 12,000
10.Subtract line 9 from line 8. If zero or less, enter -0-10. 51,500
11.Enter the smaller of line 8 or line 911. 12,000
12.Enter one-half of line 1112. 6,000
13.Enter the smaller of line 3 or line 1213. 6,000
14.Multiply line 10 by .85. If line 10 is zero, enter -0-14. 43,775
15.Add lines 13 and 1415. 49,775
16.Multiply line 2 by .8516. 10,200
17.Taxable benefits to be included in modified AGI for traditional IRA deduction purposes.
Enter the smaller of line 15 or line 16
17. 10,200
18.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. 0
19.Modified AGI for determining your reduced traditional IRA deduction — add lines 1, 17, and 18. Enter here and on line 2 of Worksheet 2, next 19. 99,700
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Appendix B. (Continued)

Worksheet 2
Computation of Traditional IRA Deduction For 2011
(For use only by taxpayers who receive social security benefits)
 IF your filing status is ... AND your modified AGI is over ... THEN enter on line 1 below ...
       
 married filing jointly or qualifying widow(er) $90,000*  $110,000
       
 married filing jointly (you are not covered by an employer plan but your spouse is) $169,000*  $179,000
       
 single, or head of household $56,000*  $66,000
       
 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 $5,000 ($6,000 if you are age 50 or older) or your taxable compensation. Skip this worksheet, proceed to Worksheet 3, and enter your IRA deduction on line 2 of Worksheet 3.
**If you did not live with your spouse at any time during the year, consider your filing status as single.
Note. If you were married and you or your spouse worked and you both contributed to IRAs, figure the deduction for each of you separately.
       
1.Enter the applicable amount from above1.110,000
2.Enter your modified AGI from Worksheet 1, line 19 2.99,700
 Note. If line 2 is equal to or more than the amount on line 1, stop here; your traditional IRA contributions are not deductible. Proceed to Worksheet 3.   
3.Subtract line 2 from line 13.10,300
4.Multiply line 3 by the percentage below that applies to you. If the result is not a multiple of $10, round it to the next highest multiple of $10. (For example, $611.40 is rounded to $620.) However, if the result is less than $200, enter $200.   
 
  • Married filing jointly or qualifying widow(er) and you are covered by an employer plan, multiply line 3 by 25% (.25) (by 30% (.30) if you are age 50 or older).
  • All others, multiply line 3 by 50% (.50) (by 60% (.60) if you are age 50 or older).
Right brace4.3,090
5.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). 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 5.89,500
6.Enter contributions you made, or plan to make, to your traditional IRA for 2011, but do not enter more than $5,000 ($6,000 if you are age 50 or older) 6.6,000
7.Deduction. Compare lines 4, 5, and 6. Enter the smallest amount here (or a smaller amount if you choose). Enter this amount on the Form 1040 or 1040A line for your IRA. (If the amount on line 6 is more than the amount on line 7, complete line 8.) 7.3,090
8.Nondeductible contributions. Subtract line 7 from line 5 or 6, whichever is smaller. Enter the result here and on line 1 of your Form 8606, Nondeductible IRAs. 8.2,910
taxmap/pubs/p590-026.htm#en_us_publink1000231234
Pencil

Appendix B. (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. Married filing jointly   
      
 B. Single, Head of Household, Qualifying Widow(er), or Married filing separately
   and lived apart from your spouse during the entire year
  
      
 C. Married filing separately and lived with your spouse at any time during the
   year
  
    
1.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.)
1.89,500
2.Deduction(s) from line 7 of Worksheet(s) 22.3,090
3.Subtract line 2 from line 13.86,410
4.Enter amount in box 5 of all Forms SSA-1099 and Forms RRB-10994.12,000
5.Enter one-half of line 45.6,000
6.Enter the amount of any foreign earned income exclusion, foreign housing exclusion, exclusion of income from U.S. possessions, exclusion of income from Puerto Rico you claimed as a bona fide resident of Puerto Rico, or exclusion of employer-provided adoption benefits 6.0
7.Enter the amount of any tax-exempt interest reported on line 8b of Form 1040 or 1040A7.0
8.Add lines 3, 5, 6, and 78.92,410
9.Enter the amount listed below for your filing status.
  • $32,000 if you checked box A above.
  • $25,000 if you checked box B above.
  • $0 if you checked box C above.
9.32,000
10.Subtract line 9 from line 8. If zero or less, enter -0- on this line.10.60,410
11.If line 10 is zero, stop here. None of your social security benefits are taxable.
If line 10 is more than zero, enter the amount listed below for your filing status.
  • $12,000 if you checked box A above.
  • $9,000 if you checked box B above.
  • $0 if you checked box C above.
11.12,000
12.Subtract line 11 from line 10. If zero or less, enter -0-12.48,410
13.Enter the smaller of line 10 or line 1113.12,000
14.Enter one-half of line 13 .14.6,000
15.Enter the smaller of line 5 or line 1415.6,000
16.Multiply line 12 by .85. If line 12 is zero, enter -0-16.41,149
17.Add lines 15 and 1617.47,149
18.Multiply line 4 by .8518.10,200
19.Taxable social security benefits. Enter the smaller of line 17 or line 18 19.10,200
taxmap/pubs/p590-026.htm#en_us_publink1000231236

Appendix C. Life Expectancy Tables

 
Table I
(Single Life Expectancy)
(For Use by Beneficiaries)
    
AgeLife ExpectancyAgeLife Expectancy
082.42855.3
181.62954.3
280.63053.3
379.73152.4
478.73251.4
577.73350.4
676.73449.4
775.83548.5
874.83647.5
973.83746.5
1072.83845.6
1171.83944.6
1270.84043.6
1369.94142.7
1468.94241.7
1567.94340.7
1666.94439.8
1766.04538.8
1865.04637.9
1964.04737.0
2063.04836.0
2162.14935.1
2261.15034.2
2360.15133.3
2459.15232.3
2558.25331.4
2657.25430.5
2756.25529.6

Appendix C. (Continued)

 
Table I
(Single Life Expectancy)
(For Use by Beneficiaries)
    
AgeLife ExpectancyAgeLife Expectancy
5628.7848.1
5727.9857.6
5827.0867.1
5926.1876.7
6025.2886.3
6124.4895.9
6223.5905.5
6322.7915.2
6421.8924.9
6521.0934.6
6620.2944.3
6719.4954.1
6818.6963.8
6917.8973.6
7017.0983.4
7116.3993.1
7215.51002.9
7314.81012.7
7414.11022.5
7513.41032.3
7612.71042.1
7712.11051.9
7811.41061.7
7910.81071.5
8010.21081.4
819.71091.2
829.11101.1
838.6111 and over1.0
taxmap/pubs/p590-026.htm#en_us_publink1000231238

Appendix C. 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)
Ages20212223242526272829
2070.169.669.168.768.367.967.567.266.966.6
2169.669.168.668.267.767.366.966.666.265.9
2269.168.668.167.667.266.766.365.965.665.2
2368.768.267.667.166.666.265.765.364.964.6
2468.367.767.266.666.165.665.264.764.363.9
2567.967.366.766.265.665.164.664.263.763.3
2667.566.966.365.765.264.664.163.663.262.8
2767.266.665.965.364.764.263.663.162.762.2
2866.966.265.664.964.363.763.262.762.161.7
2966.665.965.264.663.963.362.862.261.761.2
3066.365.664.964.263.662.962.361.861.260.7
3166.165.364.663.963.262.662.061.460.860.2
3265.865.164.363.662.962.261.661.060.459.8
3365.664.864.163.362.661.961.360.660.059.4
3465.464.663.863.162.361.660.960.359.659.0
3565.264.463.662.862.161.460.659.959.358.6
3665.064.263.462.661.961.160.459.659.058.3
3764.964.063.262.461.660.960.159.458.758.0
3864.763.963.062.261.460.659.959.158.457.7
3964.663.762.962.161.260.459.658.958.157.4
4064.463.662.761.961.160.259.458.757.957.1
4164.363.562.661.760.960.159.358.557.756.9
4264.263.362.561.660.859.959.158.357.556.7
4364.163.262.461.560.659.858.958.157.356.5
4464.063.162.261.460.559.658.857.957.156.3
4564.063.062.261.360.459.558.657.856.956.1
4663.963.062.161.260.359.458.557.756.856.0
4763.862.962.061.160.259.358.457.556.755.8
4863.762.861.961.060.159.258.357.456.555.7
4963.762.861.860.960.059.158.257.356.455.6
5063.662.761.860.859.959.058.157.256.355.4
5163.662.661.760.859.958.958.057.156.255.3
5263.562.661.760.759.858.958.057.156.155.2
5363.562.561.660.759.758.857.957.056.155.2
5463.562.561.660.659.758.857.856.956.055.1
5563.462.561.560.659.658.757.856.855.955.0
5663.462.461.560.559.658.757.756.855.954.9
5763.462.461.560.559.658.657.756.755.854.9
5863.362.461.460.559.558.657.656.755.854.8
5963.362.361.460.459.558.557.656.755.754.8

Appendix C. (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)
Ages20212223242526272829
6063.362.361.460.459.558.557.656.655.754.7
6163.362.361.360.459.458.557.556.655.654.7
6263.262.361.360.459.458.457.556.555.654.7
6363.262.361.360.359.458.457.556.555.654.6
6463.262.261.360.359.458.457.456.555.554.6
6563.262.261.360.359.358.457.456.555.554.6
6663.262.261.260.359.358.457.456.455.554.5
6763.262.261.260.359.358.357.456.455.554.5
6863.162.261.260.259.358.357.456.455.454.5
6963.162.261.260.259.358.357.356.455.454.5
7063.162.261.260.259.358.357.356.455.454.4
7163.162.161.260.259.258.357.356.455.454.4
7263.162.161.260.259.258.357.356.355.454.4
7363.162.161.260.259.258.357.356.355.454.4
7463.162.161.260.259.258.257.356.355.454.4
7563.162.161.160.259.258.257.356.355.354.4
7663.162.161.160.259.258.257.356.355.354.4
7763.162.161.160.259.258.257.356.355.354.4
7863.162.161.160.259.258.257.356.355.354.4
7963.162.161.160.259.258.257.256.355.354.3
8063.162.161.160.159.258.257.256.355.354.3
8163.162.161.160.159.258.257.256.355.354.3
8263.162.161.160.159.258.257.256.355.354.3
8363.162.161.160.159.258.257.256.355.354.3
8463.062.161.160.159.258.257.256.355.354.3
8563.062.161.160.159.258.257.256.355.354.3
8663.062.161.160.159.258.257.256.255.354.3
8763.062.161.160.159.258.257.256.255.354.3
8863.062.161.160.159.258.257.256.255.354.3
8963.062.161.160.159.158.257.256.255.354.3
9063.062.161.160.159.158.257.256.255.354.3
9163.062.161.160.159.158.257.256.255.354.3
9263.062.161.160.159.158.257.256.255.354.3
9363.062.161.160.159.158.257.256.255.354.3
9463.062.161.160.159.158.257.256.255.354.3
9563.062.161.160.159.158.257.256.255.354.3
9663.062.161.160.159.158.257.256.255.354.3
9763.062.161.160.159.158.257.256.255.354.3
9863.062.161.160.159.158.257.256.255.354.3
9963.062.161.160.159.158.257.256.255.354.3

Appendix C. (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)
Ages20212223242526272829
10063.062.161.160.159.158.257.256.255.354.3
10163.062.161.160.159.158.257.256.255.354.3
10263.062.161.160.159.158.257.256.255.354.3
10363.062.161.160.159.158.257.256.255.354.3
10463.062.161.160.159.158.257.256.255.354.3
10563.062.161.160.159.158.257.256.255.354.3
10663.062.161.160.159.158.257.256.255.354.3
10763.062.161.160.159.158.257.256.255.354.3
10863.062.161.160.159.158.257.256.255.354.3
10963.062.161.160.159.158.257.256.255.354.3
11063.062.161.160.159.158.257.256.255.354.3
11163.062.161.160.159.158.257.256.255.354.3
11263.062.161.160.159.158.257.256.255.354.3
11363.062.161.160.159.158.257.256.255.354.3
11463.062.161.160.159.158.257.256.255.354.3
115+63.062.161.160.159.158.257.256.255.354.3

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)
Ages30313233343536373839
3060.259.759.258.858.458.057.657.357.056.7
3159.759.258.758.257.857.457.056.656.356.0
3259.258.758.257.757.256.856.456.055.655.3
3358.858.257.757.256.756.255.855.455.054.7
3458.457.857.256.756.255.755.354.854.454.0
3558.057.456.856.255.755.254.754.353.853.4
3657.657.056.455.855.354.754.253.753.352.8
3757.356.656.055.454.854.353.753.252.752.3
3857.056.355.655.054.453.853.352.752.251.7
3956.756.055.354.754.053.452.852.351.751.2
4056.455.755.054.353.753.052.451.851.350.8
4156.155.454.754.053.352.752.051.450.950.3
4255.955.254.453.753.052.351.751.150.449.9
4355.754.954.253.452.752.051.350.750.149.5
4455.554.753.953.252.451.751.050.449.749.1
4555.354.553.752.952.251.550.750.049.448.7
4655.154.353.552.752.051.250.549.849.148.4
4755.054.153.352.551.751.050.249.548.848.1
4854.854.053.252.351.550.850.049.248.547.8

Appendix C. (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)
Ages30313233343536373839
4954.753.853.052.251.450.649.849.048.247.5
5054.653.752.952.051.250.449.648.848.047.3
5154.553.652.751.951.050.249.448.647.847.0
5254.453.552.651.750.950.049.248.447.646.8
5354.353.452.551.650.849.949.148.247.446.6
5454.253.352.451.550.649.848.948.147.246.4
5554.153.252.351.450.549.748.847.947.146.3
5654.053.152.251.350.449.548.747.847.046.1
5754.053.052.151.250.349.448.647.746.846.0
5853.953.052.151.250.349.448.547.646.745.8
5953.852.952.051.150.249.348.447.546.645.7
6053.852.951.951.050.149.248.347.446.545.6
6153.852.851.951.050.049.148.247.346.445.5
6253.752.851.850.950.049.148.147.246.345.4
6353.752.751.850.949.949.048.147.246.345.3
6453.652.751.850.849.948.948.047.146.245.3
6553.652.751.750.849.848.948.047.046.145.2
6653.652.651.750.749.848.947.947.046.145.1
6753.652.651.750.749.848.847.946.946.045.1
6853.552.651.650.749.748.847.846.946.045.0
6953.552.651.650.649.748.747.846.945.945.0
7053.552.551.650.649.748.747.846.845.944.9
7153.552.551.650.649.648.747.746.845.944.9
7253.552.551.550.649.648.747.746.845.844.9
7353.452.551.550.649.648.647.746.745.844.8
7453.452.551.550.549.648.647.746.745.844.8
7553.452.551.550.549.648.647.746.745.744.8
7653.452.451.550.549.648.647.646.745.744.8
7753.452.451.550.549.548.647.646.745.744.8
7853.452.451.550.549.548.647.646.645.744.7
7953.452.451.550.549.548.647.646.645.744.7
8053.452.451.450.549.548.547.646.645.744.7
8153.452.451.450.549.548.547.646.645.744.7
8253.452.451.450.549.548.547.646.645.644.7
8353.452.451.450.549.548.547.646.645.644.7
8453.452.451.450.549.548.547.646.645.644.7
8553.352.451.450.449.548.547.546.645.644.7
8653.352.451.450.449.548.547.546.645.644.6
8753.352.451.450.449.548.547.546.645.644.6
8853.352.451.450.449.548.547.546.645.644.6

Appendix C. (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)
Ages30313233343536373839
8953.352.451.450.449.548.547.546.645.644.6
9053.352.451.450.449.548.547.546.645.644.6
9153.352.451.450.449.548.547.546.645.644.6
9253.352.451.450.449.548.547.546.645.644.6
9353.352.451.450.449.548.547.546.645.644.6
9453.352.451.450.449.548.547.546.645.644.6
9553.352.451.450.449.548.547.546.545.644.6
9653.352.451.450.449.548.547.546.545.644.6
9753.352.451.450.449.548.547.546.545.644.6
9853.352.451.450.449.548.547.546.545.644.6
9953.352.451.450.449.548.547.546.545.644.6
10053.352.451.450.449.548.547.546.545.644.6
10153.352.451.450.449.548.547.546.545.644.6
10253.352.451.450.449.548.547.546.545.644.6
10353.352.451.450.449.548.547.546.545.644.6
10453.352.451.450.449.548.547.546.545.644.6
10553.352.451.450.449.448.547.546.545.644.6
10653.352.451.450.449.448.547.546.545.644.6
10753.352.451.450.449.448.547.546.545.644.6
10853.352.451.450.449.448.547.546.545.644.6
10953.352.451.450.449.448.547.546.545.644.6
11053.352.451.450.449.448.547.546.545.644.6
11153.352.451.450.449.448.547.546.545.644.6
11253.352.451.450.449.448.547.546.545.644.6
11353.352.451.450.449.448.547.546.545.644.6
11453.352.451.450.449.448.547.546.545.644.6
115+53.352.451.450.449.448.547.546.545.644.6

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)
Ages40414243444546474849
4050.249.849.348.948.548.147.747.447.146.8
4149.849.348.848.347.947.547.146.746.446.1
4249.348.848.347.847.346.946.546.145.845.4
4348.948.347.847.346.846.345.945.545.144.8
4448.547.947.346.846.345.845.444.944.544.2
4548.147.546.946.345.845.344.844.444.043.6
4647.747.146.545.945.444.844.343.943.443.0
4747.446.746.145.544.944.443.943.442.942.4

Appendix C. (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)
Ages40414243444546474849
4847.146.445.845.144.544.043.442.942.441.9
4946.846.145.444.844.243.643.042.441.941.4
5046.545.845.144.443.843.242.642.041.540.9
5146.345.544.844.143.542.842.241.641.040.5
5246.045.344.643.843.242.541.841.240.640.1
5345.845.144.343.642.942.241.540.940.339.7
5445.644.844.143.342.641.941.240.539.939.3
5545.544.743.943.142.441.640.940.239.638.9
5645.344.543.742.942.141.440.740.039.338.6
5745.144.343.542.741.941.240.439.739.038.3
5845.044.243.342.541.740.940.239.438.738.0
5944.944.043.242.441.540.740.039.238.537.8
6044.743.943.042.241.440.639.839.038.237.5
6144.643.842.942.141.240.439.638.838.037.3
6244.543.742.841.941.140.339.438.637.837.1
6344.543.642.741.841.040.139.338.537.736.9
6444.443.542.641.740.840.039.238.337.536.7
6544.343.442.541.640.739.939.038.237.436.6
6644.243.342.441.540.639.838.938.137.236.4
6744.243.342.341.440.639.738.838.037.136.3
6844.143.242.341.440.539.638.737.937.036.2
6944.143.142.241.340.439.538.637.836.936.0
7044.043.142.241.340.339.438.637.736.835.9
7144.043.042.141.240.339.438.537.636.735.9
7243.943.042.141.140.239.338.437.536.635.8
7343.943.042.041.140.239.338.437.536.635.7
7443.942.942.041.140.139.238.337.436.535.6
7543.842.942.041.040.139.238.337.436.535.6
7643.842.941.941.040.139.138.237.336.435.5
7743.842.941.941.040.039.138.237.336.435.5
7843.842.841.940.940.039.138.237.236.335.4
7943.842.841.940.940.039.138.137.236.335.4
8043.742.841.840.940.039.038.137.236.335.4
8143.742.841.840.939.939.038.137.236.235.3
8243.742.841.840.939.939.038.137.136.235.3
8343.742.841.840.939.939.038.037.136.235.3
8443.742.741.840.839.939.038.037.136.235.3
8543.742.741.840.839.938.938.037.136.235.2
8643.742.741.840.839.938.938.037.136.135.2
8743.742.741.840.839.938.938.037.036.135.2

Appendix C. (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)
Ages40414243444546474849
8843.742.741.840.839.938.938.037.036.135.2
8943.742.741.740.839.838.938.037.036.135.2
9043.742.741.740.839.838.938.037.036.135.2
9143.742.741.740.839.838.937.937.036.135.2
9243.742.741.740.839.838.937.937.036.135.1
9343.742.741.740.839.838.937.937.036.135.1
9443.742.741.740.839.838.937.937.036.135.1
9543.642.741.740.839.838.937.937.036.135.1
9643.642.741.740.839.838.937.937.036.135.1
9743.642.741.740.839.838.937.937.036.135.1
9843.642.741.740.839.838.937.937.036.035.1
9943.642.741.740.839.838.937.937.036.035.1
10043.642.741.740.839.838.937.937.036.035.1
10143.642.741.740.839.838.937.937.036.035.1
10243.642.741.740.839.838.937.937.036.035.1
10343.642.741.740.839.838.937.937.036.035.1
10443.642.741.740.839.838.837.937.036.035.1
10543.642.741.740.839.838.837.937.036.035.1
10643.642.741.740.839.838.837.937.036.035.1
10743.642.741.740.839.838.837.937.036.035.1
10843.642.741.740.839.838.837.937.036.035.1
10943.642.741.740.739.838.837.937.036.035.1
11043.642.741.740.739.838.837.937.036.035.1
11143.642.741.740.739.838.837.937.036.035.1
11243.642.741.740.739.838.837.937.036.035.1
11343.642.741.740.739.838.837.937.036.035.1
11443.642.741.740.739.838.837.937.036.035.1
115+43.642.741.740.739.838.837.937.036.035.1

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)
Ages50515253545556575859
5040.440.039.539.138.738.338.037.637.337.1
5140.039.539.038.538.137.737.437.036.736.4
5239.539.038.538.037.637.236.836.436.035.7
5339.138.538.037.537.136.636.235.835.435.1
5438.738.137.637.136.636.135.735.234.834.5
5538.337.737.236.636.135.635.134.734.333.9
5638.037.436.836.235.735.134.734.233.733.3

Appendix C. (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)
Ages50515253545556575859
5737.637.036.435.835.234.734.233.733.232.8
5837.336.736.035.434.834.333.733.232.832.3
5937.136.435.735.134.533.933.332.832.331.8
6036.836.135.434.834.133.532.932.431.931.3
6136.635.835.134.533.833.232.632.031.430.9
6236.335.634.934.233.532.932.231.631.130.5
6336.135.434.633.933.232.631.931.330.730.1
6435.935.234.433.733.032.331.631.030.429.8
6535.835.034.233.532.732.031.430.730.029.4
6635.634.834.033.332.531.831.130.429.829.1
6735.534.733.933.132.331.630.930.229.528.8
6835.334.533.732.932.131.430.729.929.228.6
6935.234.433.632.832.031.230.529.729.028.3
7035.134.333.432.631.831.130.329.528.828.1
7135.034.233.332.531.730.930.129.428.627.9
7234.934.133.232.431.630.830.029.228.427.7
7334.834.033.132.331.530.629.829.128.327.5
7434.833.933.032.231.430.529.728.928.127.4
7534.733.833.032.131.330.429.628.828.027.2
7634.633.832.932.031.230.329.528.727.927.1
7734.633.732.832.031.130.329.428.627.827.0
7834.533.632.831.931.030.229.328.527.726.9
7934.533.632.731.831.030.129.328.427.626.8
8034.533.632.731.830.930.129.228.427.526.7
8134.433.532.631.830.930.029.228.327.526.6
8234.433.532.631.730.830.029.128.327.426.6
8334.433.532.631.730.829.929.128.227.426.5
8434.333.432.531.730.829.929.028.227.326.5
8534.333.432.531.630.729.929.028.127.326.4
8634.333.432.531.630.729.829.028.127.226.4
8734.333.432.531.630.729.828.928.127.226.4
8834.333.432.531.630.729.828.928.027.226.3
8934.333.332.431.530.729.828.928.027.226.3
9034.233.332.431.530.629.828.928.027.126.3
9134.233.332.431.530.629.728.928.027.126.3
9234.233.332.431.530.629.728.828.027.126.2
9334.233.332.431.530.629.728.828.027.126.2
9434.233.332.431.530.629.728.827.927.126.2
9534.233.332.431.530.629.728.827.927.126.2
9634.233.332.431.530.629.728.827.927.026.2

Appendix C. (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)
Ages50515253545556575859
9734.233.332.431.530.629.728.827.927.026.2
9834.233.332.431.530.629.728.827.927.026.2
9934.233.332.431.530.629.728.827.927.026.2
10034.233.332.431.530.629.728.827.927.026.1
10134.233.332.431.530.629.728.827.927.026.1
10234.233.332.431.430.529.728.827.927.026.1
10334.233.332.431.430.529.728.827.927.026.1
10434.233.332.431.430.529.628.827.927.026.1
10534.233.332.331.430.529.628.827.927.026.1
10634.233.332.331.430.529.628.827.927.026.1
10734.233.332.331.430.529.628.827.927.026.1
10834.233.332.331.430.529.628.827.927.026.1
10934.233.332.331.430.529.628.727.927.026.1
11034.233.332.331.430.529.628.727.927.026.1
11134.233.332.331.430.529.628.727.927.026.1
11234.233.332.331.430.529.628.727.927.026.1
11334.233.332.331.430.529.628.727.927.026.1
11434.233.332.331.430.529.628.727.927.026.1
115+34.233.332.331.430.529.628.727.927.026.1

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)
Ages60616263646566676869
6030.930.430.029.629.228.828.528.227.927.6
6130.429.929.529.028.628.327.927.627.327.0
6230.029.529.028.528.127.727.327.026.726.4
6329.629.028.528.127.627.226.826.426.125.7
6429.228.628.127.627.126.726.325.925.525.2
6528.828.327.727.226.726.225.825.425.024.6
6628.527.927.326.826.325.825.324.924.524.1
6728.227.627.026.425.925.424.924.424.023.6
6827.927.326.726.125.525.024.524.023.523.1
6927.627.026.425.725.224.624.123.623.122.6
7027.426.726.125.424.824.323.723.222.722.2
7127.226.525.825.224.523.923.422.822.321.8
7227.026.325.624.924.323.723.122.522.021.4
7326.826.125.424.724.023.422.822.221.621.1
7426.625.925.224.523.823.122.521.921.320.8
7526.525.725.024.323.622.922.321.621.020.5

Appendix C. (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)
Ages60616263646566676869
7626.325.624.824.123.422.722.021.420.820.2
7726.225.424.723.923.222.521.821.220.619.9
7826.125.324.623.823.122.421.721.020.319.7
7926.025.224.423.722.922.221.520.820.119.5
8025.925.124.323.622.822.121.320.620.019.3
8125.825.024.223.422.721.921.220.519.819.1
8225.824.924.123.422.621.821.120.419.719.0
8325.724.924.123.322.521.721.020.219.518.8
8425.624.824.023.222.421.620.920.119.418.7
8525.624.823.923.122.321.620.820.119.318.6
8625.524.723.923.122.321.520.720.019.218.5
8725.524.723.823.022.221.420.719.919.218.4
8825.524.623.823.022.221.420.619.819.118.3
8925.424.623.822.922.121.320.519.819.018.3
9025.424.623.722.922.121.320.519.719.018.2
9125.424.523.722.922.121.320.519.718.918.2
9225.424.523.722.922.021.220.419.618.918.1
9325.424.523.722.822.021.220.419.618.818.1
9425.324.523.622.822.021.220.419.618.818.0
9525.324.523.622.822.021.120.319.618.818.0
9625.324.523.622.821.921.120.319.518.818.0
9725.324.523.622.821.921.120.319.518.718.0
9825.324.423.622.821.921.120.319.518.717.9
9925.324.423.622.721.921.120.319.518.717.9
10025.324.423.622.721.921.120.319.518.717.9
10125.324.423.622.721.921.120.219.418.717.9
10225.324.423.622.721.921.120.219.418.617.9
10325.324.423.622.721.921.020.219.418.617.9
10425.324.423.522.721.921.020.219.418.617.8
10525.324.423.522.721.921.020.219.418.617.8
10625.324.423.522.721.921.020.219.418.617.8
10725.224.423.522.721.821.020.219.418.617.8
10825.224.423.522.721.821.020.219.418.617.8
10925.224.423.522.721.821.020.219.418.617.8
11025.224.423.522.721.821.020.219.418.617.8
11125.224.423.522.721.821.020.219.418.617.8
11225.224.423.522.721.821.020.219.418.617.8
11325.224.423.522.721.821.020.219.418.617.8
11425.224.423.522.721.821.020.219.418.617.8
115+25.224.423.522.721.821.020.219.418.617.8

Appendix C. (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)
Ages70717273747576777879
7021.821.320.920.620.219.919.619.419.118.9
7121.320.920.520.119.719.419.118.818.518.3
7220.920.520.019.619.318.918.618.318.017.7
7320.620.119.619.218.818.418.117.817.517.2
7420.219.719.318.818.418.017.617.317.016.7
7519.919.418.918.418.017.617.216.816.516.2
7619.619.118.618.117.617.216.816.416.015.7
7719.418.818.317.817.316.816.416.015.615.3
7819.118.518.017.517.016.516.015.615.214.9
7918.918.317.717.216.716.215.715.314.914.5
8018.718.117.516.916.415.915.415.014.514.1
8118.517.917.316.716.215.615.114.714.213.8
8218.317.717.116.5