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IRS.gov Website
Publication 590
taxmap/pubs/p590-025.htm#en_us_publink1000231217

Appendices(p85)

rule
To help you complete your tax return, use the following appendices that include worksheets and tables.
  1. Appendix A — Summary Record of Traditional IRA(s) for 2013 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 2013.
    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 2013

 
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 2013 Check if rollover contribution Fair Market Value of IRA as of December 31, 2013, 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 2013 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. Age701/2 711/2 721/2 731/2 741/2
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 II 2
     
5. Required distribution (divide line 3 by line 4)3     
 
      
1. Age751/2 761/2 771/2 781/2 791/2
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 II 2
     
5. Required distribution (divide line 3 by line 4)3     
 
      
1. Age801/2 811/2 821/2 831/2 841/2
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. Age851/2 861/2 871/2 881/2 891/2
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-1099 2.
3.Enter one-half of line 2  3.
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 1040A 5.
6.Add lines 1, 3, 4, and 5  6.
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 line  8.
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 9  11.
12.Enter one-half of line 11  12.
13.Enter the smaller of line 3 or line 12  13.
14.Multiply line 10 by .85. If line 10 is zero, enter -0-  14.
15.Add lines 13 and 14  15.
16.Multiply line 2 by .85  16.
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 2013
(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) $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. 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 above 1.
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 27.5%  (.275) (by 32.5% (.325) if you are age 50 or older).
  • All others, multiply line 3 by 55% (.55) (by 65% (.65) 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 2013, but do not enter more than $5,500 ($6,500 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 1 3.
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 7 8.
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 11 13.
14.Enter one-half of line 13 .14.
15.Enter the smaller of line 5 or line 14 15.
16.Multiply line 12 by .85. If line 12 is zero, enter -0-16.
17.Add lines 15 and 16 17.
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 2013 wages of $89,500. His wife did not work in 2013. 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 2013 IRA deduction is $4,980. 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).
  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 2 3.6,000
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 5 6.95,500
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 line 8. 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 9 11. 12,000
12.Enter one-half of line 11 12. 6,000
13.Enter the smaller of line 3 or line 12 13. 6,000
14.Multiply line 10 by .85. If line 10 is zero, enter -0- 14. 43,775
15.Add lines 13 and 14 15. 49,775
16.Multiply line 2 by .85 16. 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 2013
(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) $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. 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 above 1.115,000
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 13.15,300
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 27.5%  (.275) (by 32.5% (.325) if you are age 50 or older).
  • All others, multiply line 3 by 55% (.55) (by 65% (.65) if you are age 50 or older).
Right brace4.4,980
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 2013, but do not enter more than $5,500 ($6,500 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.) 7.4,980
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. 8.1,020
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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. 89,500
2.Deduction(s) from line 7 of Worksheet(s) 22. 4,980
3.Subtract line 2 from line 1 3. 84,520
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 7 8. 90,520
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. 58,520
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. 46,520
13.Enter the smaller of line 10 or line 11 13. 12,000
14.Enter one-half of line 13 .14. 6,000
15.Enter the smaller of line 5 or line 14 15. 6,000
16.Multiply line 12 by .85. If line 12 is zero, enter -0-16. 39,542
17.Add lines 15 and 16 17. 45,542
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
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Life Expectancy Tables

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
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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
8218.317.717.116.515.915.414.914.413.913.5
8318.217.516.916.315.715.214.714.213.713.2
8418.017.416.716.115.515.014.413.913.413.0
8517.917.316.616.015.414.814.313.713.212.8
8617.817.116.515.815.214.614.113.513.012.5
8717.717.016.415.715.114.513.913.412.912.4
8817.616.916.315.615.014.413.813.212.712.2
8917.616.916.215.514.914.313.713.112.612.0
9017.516.816.115.414.814.213.613.012.411.9
9117.416.716.015.414.714.113.512.912.3