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1040nr online Publication 547 - Main Content Table of Contents CasualtyFamily pet. 1040nr online Progressive deterioration. 1040nr online Special Procedure for Damage From Corrosive Drywall Theft Loss on Deposits Proof of Loss Figuring a LossGain from reimbursement. 1040nr online Business or income-producing property. 1040nr online Loss of inventory. 1040nr online Leased property. 1040nr online Exception for personal-use real property. 1040nr online Decrease in Fair Market Value Adjusted Basis Insurance and Other Reimbursements Deduction Limits2% Rule $100 Rule 10% Rule Figuring the Deduction Figuring a GainPostponement of Gain When To Report Gains and LossesLoss on deposits. 1040nr online Lessee's loss. 1040nr online Disaster Area LossesDisaster loss to inventory. 1040nr online Main home in disaster area. 1040nr online Unsafe home. 1040nr online Time limit for making choice. 1040nr online Revoking your choice. 1040nr online Figuring the loss deduction. 1040nr online How to report the loss on Form 1040X. 1040nr online Records. 1040nr online Need a copy of your tax return for the preceding year? Postponed Tax Deadlines Contacting the Federal Emergency Management Agency (FEMA) How To Report Gains and LossesProperty held 1 year or less. 1040nr online Property held more than 1 year. 1040nr online Depreciable property. 1040nr online Adjustments to Basis If Deductions Are More Than Income How To Get Tax HelpLow Income Taxpayer Clinics Casualty A casualty is the damage, destruction, or loss of property resulting from an identifiable event that is sudden, unexpected, or unusual. 1040nr online A sudden event is one that is swift, not gradual or progressive. 1040nr online An unexpected event is one that is ordinarily unanticipated and unintended. 1040nr online An unusual event is one that is not a day-to-day occurrence and that is not typical of the activity in which you were engaged. 1040nr online Generally, casualty losses are deductible during the taxable year that the loss occurred. 1040nr online See Table 3, later. 1040nr online Deductible losses. 1040nr online   Deductible casualty losses can result from a number of different causes, including the following. 1040nr online Car accidents (but see Nondeductible losses , next, for exceptions). 1040nr online Earthquakes. 1040nr online Fires (but see Nondeductible losses , next, for exceptions). 1040nr online Floods. 1040nr online Government-ordered demolition or relocation of a home that is unsafe to use because of a disaster as discussed under Disaster Area Losses , later. 1040nr online Mine cave-ins. 1040nr online Shipwrecks. 1040nr online Sonic booms. 1040nr online Storms, including hurricanes and tornadoes. 1040nr online Terrorist attacks. 1040nr online Vandalism. 1040nr online Volcanic eruptions. 1040nr online Nondeductible losses. 1040nr online   A casualty loss is not deductible if the damage or destruction is caused by the following. 1040nr online Accidentally breaking articles such as glassware or china under normal conditions. 1040nr online A family pet (explained below). 1040nr online A fire if you willfully set it, or pay someone else to set it. 1040nr online A car accident if your willful negligence or willful act caused it. 1040nr online The same is true if the willful act or willful negligence of someone acting for you caused the accident. 1040nr online Progressive deterioration (explained below). 1040nr online However, see Special Procedure for Damage From Corrosive Drywall , later. 1040nr online Family pet. 1040nr online   Loss of property due to damage by a family pet is not deductible as a casualty loss unless the requirements discussed earlier under Casualty are met. 1040nr online Example. 1040nr online Your antique oriental rug was damaged by your new puppy before it was housebroken. 1040nr online Because the damage was not unexpected and unusual, the loss is not deductible as a casualty loss. 1040nr online Progressive deterioration. 1040nr online   Loss of property due to progressive deterioration is not deductible as a casualty loss. 1040nr online This is because the damage results from a steadily operating cause or a normal process, rather than from a sudden event. 1040nr online The following are examples of damage due to progressive deterioration. 1040nr online The steady weakening of a building due to normal wind and weather conditions. 1040nr online The deterioration and damage to a water heater that bursts. 1040nr online However, the rust and water damage to rugs and drapes caused by the bursting of a water heater does qualify as a casualty. 1040nr online Most losses of property caused by droughts. 1040nr online To be deductible, a drought-related loss generally must be incurred in a trade or business or in a transaction entered into for profit. 1040nr online Termite or moth damage. 1040nr online The damage or destruction of trees, shrubs, or other plants by a fungus, disease, insects, worms, or similar pests. 1040nr online However, a sudden destruction due to an unexpected or unusual infestation of beetles or other insects may result in a casualty loss. 1040nr online Special Procedure for Damage From Corrosive Drywall Under a special procedure, you can deduct the amounts you paid to repair damage to your home and household appliances due to corrosive drywall. 1040nr online Under this procedure, you treat the amounts paid for repairs as a casualty loss in the year of payment. 1040nr online For example, amounts you paid for repairs in 2013 are deductible on your 2013 tax return and amounts you paid for repairs in 2012 are deductible on your 2012 tax return. 1040nr online Note. 1040nr online If you paid for any repairs before 2013 and you choose to follow this special procedure, you can amend your return for the earlier year by filing Form 1040X, Amended U. 1040nr online S. 1040nr online Individual Income Tax Return, and attaching a completed Form 4684 for the appropriate year. 1040nr online Form 4684 for the appropriate year can be found at IRS. 1040nr online gov. 1040nr online Generally, Form 1040X must be filed within 3 years after the date the original return was filed or within 2 years after the date the tax was paid, whichever is later. 1040nr online Corrosive drywall. 1040nr online   For purposes of this special procedure, “corrosive drywall” means drywall that is identified as problem drywall under the two-step identification method published by the Consumer Product Safety Commission (CPSC) and the Department of Housing and Urban Development (HUD) in their interim guidance dated January 28, 2010, as revised by the CPSC and HUD. 1040nr online The revised identification guidance and remediation guidelines are available at www. 1040nr online cpsc. 1040nr online gov/Safety-Education/Safety-Education-Centers/Drywall. 1040nr online Special instructions for completing Form 4684. 1040nr online   If you choose to follow this special procedure, complete Form 4684, Section A, according to the instructions below. 1040nr online The IRS will not challenge your treatment of damage resulting from corrosive drywall as a casualty loss if you determine and report the loss as explained below. 1040nr online Top margin of Form 4684. 1040nr online   Enter “Revenue Procedure 2010-36”. 1040nr online Line 1. 1040nr online   Enter the information required by the line 1 instructions. 1040nr online Line 2. 1040nr online   Skip this line. 1040nr online Line 3. 1040nr online   Enter the amount of insurance or other reimbursements you received (including through litigation). 1040nr online If none, enter -0-. 1040nr online Lines 4–7. 1040nr online   Skip these lines. 1040nr online Line 8. 1040nr online   Enter the amount you paid to repair the damage to your home and household appliances due to corrosive drywall. 1040nr online Enter only the amounts you paid to restore your home to the condition existing immediately before the damage. 1040nr online Do not enter any amounts you paid for improvements or additions that increased the value of your home above its pre-loss value. 1040nr online If you replaced a household appliance instead of repairing it, enter the lesser of: The current cost to replace the original appliance, or The basis of the original appliance (generally its cost). 1040nr online Line 9. 1040nr online   If line 8 is more than line 3, do one of the following. 1040nr online If you have a pending claim for reimbursement (or you intend to pursue reimbursement), enter 75% of the difference between lines 3 and 8. 1040nr online If item (1) does not apply to you, enter the full amount of the difference between lines 3 and 8. 1040nr online If line 8 is less than or equal to line 3, you cannot claim a casualty loss deduction using this special procedure. 1040nr online    If you have a pending claim for reimbursement (or you intend to pursue reimbursement), you may have income or an additional deduction in a later tax year depending on the actual amount of reimbursement received. 1040nr online See Reimbursement Received After Deducting Loss, later. 1040nr online Lines 10–18. 1040nr online   Complete these lines according to the Instructions for Form 4684. 1040nr online Choosing not to follow this special procedure. 1040nr online   If you choose not to follow this special procedure, you are subject to all of the provisions that apply to the deductibility of casualty losses, and you must complete lines 1–9 according to the Instructions for Form 4684. 1040nr online This means, for example, that you must establish that the damage, destruction, or loss of property resulted from an identifiable event as defined earlier under Casualty . 1040nr online Furthermore, you must have proof that shows the following. 1040nr online The loss is properly deductible in the tax year you claimed it and not in some other year. 1040nr online See When To Report Gains and Losses , later. 1040nr online The amount of the claimed loss. 1040nr online See Proof of Loss , later. 1040nr online No claim for reimbursement of any portion of the loss exists for which there is a reasonable prospect of recovery. 1040nr online See When To Report Gains and Losses , later. 1040nr online Theft A theft is the taking and removing of money or property with the intent to deprive the owner of it. 1040nr online The taking of property must be illegal under the law of the state where it occurred and it must have been done with criminal intent. 1040nr online You do not need to show a conviction for theft. 1040nr online Theft includes the taking of money or property by the following means. 1040nr online Blackmail. 1040nr online Burglary. 1040nr online Embezzlement. 1040nr online Extortion. 1040nr online Kidnapping for ransom. 1040nr online Larceny. 1040nr online Robbery. 1040nr online The taking of money or property through fraud or misrepresentation is theft if it is illegal under state or local law. 1040nr online Decline in market value of stock. 1040nr online   You cannot deduct as a theft loss the decline in market value of stock acquired on the open market for investment if the decline is caused by disclosure of accounting fraud or other illegal misconduct by the officers or directors of the corporation that issued the stock. 1040nr online However, you can deduct as a capital loss the loss you sustain when you sell or exchange the stock or the stock becomes completely worthless. 1040nr online You report a capital loss on Schedule D (Form 1040). 1040nr online For more information about stock sales, worthless stock, and capital losses, see chapter 4 of Publication 550. 1040nr online Mislaid or lost property. 1040nr online    The simple disappearance of money or property is not a theft. 1040nr online However, an accidental loss or disappearance of property can qualify as a casualty if it results from an identifiable event that is sudden, unexpected, or unusual. 1040nr online Sudden, unexpected, and unusual events were defined earlier under Casualty . 1040nr online Example. 1040nr online A car door is accidentally slammed on your hand, breaking the setting of your diamond ring. 1040nr online The diamond falls from the ring and is never found. 1040nr online The loss of the diamond is a casualty. 1040nr online Losses from Ponzi-type investment schemes. 1040nr online   The IRS has issued the following guidance to assist taxpayers who are victims of losses from Ponzi-type investment schemes: Revenue Ruling 2009-9, 2009-14 I. 1040nr online R. 1040nr online B. 1040nr online 735 (available at www. 1040nr online irs. 1040nr online gov/irb/2009-14_IRB/ar07. 1040nr online html). 1040nr online Revenue Procedure 2009-20, 2009-14 I. 1040nr online R. 1040nr online B. 1040nr online 749 (available at www. 1040nr online irs. 1040nr online gov/irb/2009-14_IRB/ar11. 1040nr online html). 1040nr online Revenue Procedure 2011-58, 2011-50 I. 1040nr online R. 1040nr online B. 1040nr online 847 (available at www. 1040nr online irs. 1040nr online gov/irb/2011-50_IRB/ar11. 1040nr online html). 1040nr online If you qualify to use Revenue Procedure 2009-20, as modified by Revenue Procedure 2011-58, and you choose to follow the procedures in the guidance, first fill out Section C of Form 4684 to determine the amount to enter on Section B, line 28. 1040nr online Skip lines 19 to 27, but you must fill out Section B, lines 29 to 39, as appropriate. 1040nr online Section C of Form 4684 replaces Appendix A in Revenue Procedure 2009-20. 1040nr online You do not need to complete Appendix A. 1040nr online For more information, see the above revenue ruling and revenue procedures, and the Instructions for Form 4684. 1040nr online   If you choose not to use the procedures in Revenue Procedure 2009-20, as modified by Revenue Procedure 2011-58, you may claim your theft loss by filling out Section B, lines 19 to 39, as appropriate. 1040nr online Loss on Deposits A loss on deposits can occur when a bank, credit union, or other financial institution becomes insolvent or bankrupt. 1040nr online If you incurred this type of loss, you can choose one of the following ways to deduct the loss. 1040nr online As a casualty loss. 1040nr online As an ordinary loss. 1040nr online As a nonbusiness bad debt. 1040nr online Casualty loss or ordinary loss. 1040nr online   You can choose to deduct a loss on deposits as a casualty loss or as an ordinary loss for any year in which you can reasonably estimate how much of your deposits you have lost in an insolvent or bankrupt financial institution. 1040nr online The choice generally is made on the return you file for that year and applies to all your losses on deposits for the year in that particular financial institution. 1040nr online If you treat the loss as a casualty or ordinary loss, you cannot treat the same amount of the loss as a nonbusiness bad debt when it actually becomes worthless. 1040nr online However, you can take a nonbusiness bad debt deduction for any amount of loss that is more than the estimated amount you deducted as a casualty or ordinary loss. 1040nr online Once you make the choice, you cannot change it without permission from the Internal Revenue Service. 1040nr online   If you claim an ordinary loss, report it as a miscellaneous itemized deduction on Schedule A (Form 1040), line 23. 1040nr online The maximum amount you can claim is $20,000 ($10,000 if you are married filing separately) reduced by any expected state insurance proceeds. 1040nr online Your loss is subject to the 2%-of-adjusted-gross-income limit. 1040nr online You cannot choose to claim an ordinary loss if any part of the deposit is federally insured. 1040nr online Nonbusiness bad debt. 1040nr online   If you do not choose to deduct the loss as a casualty loss or as an ordinary loss, you must wait until the year the actual loss is determined and deduct the loss as a nonbusiness bad debt in that year. 1040nr online How to report. 1040nr online   The kind of deduction you choose for your loss on deposits determines how you report your loss. 1040nr online See Table 1. 1040nr online More information. 1040nr online   For more information, see Special Treatment for Losses on Deposits in Insolvent or Bankrupt Financial Institutions in the Instructions for Form 4684. 1040nr online Deducted loss recovered. 1040nr online   If you recover an amount you deducted as a loss in an earlier year, you may have to include the amount recovered in your income for the year of recovery. 1040nr online If any part of the original deduction did not reduce your tax in the earlier year, you do not have to include that part of the recovery in your income. 1040nr online For more information, see Recoveries in Publication 525. 1040nr online Proof of Loss To deduct a casualty or theft loss, you must be able to show that there was a casualty or theft. 1040nr online You also must be able to support the amount you take as a deduction. 1040nr online Casualty loss proof. 1040nr online   For a casualty loss, you should be able to show all of the following. 1040nr online The type of casualty (car accident, fire, storm, etc. 1040nr online ) and when it occurred. 1040nr online That the loss was a direct result of the casualty. 1040nr online That you were the owner of the property, or if you leased the property from someone else, that you were contractually liable to the owner for the damage. 1040nr online Whether a claim for reimbursement exists for which there is a reasonable expectation of recovery. 1040nr online Theft loss proof. 1040nr online   For a theft loss, you should be able to show all of the following. 1040nr online When you discovered that your property was missing. 1040nr online That your property was stolen. 1040nr online That you were the owner of the property. 1040nr online Whether a claim for reimbursement exists for which there is a reasonable expectation of recovery. 1040nr online    It is important that you have records that will prove your deduction. 1040nr online If you do not have the actual records to support your deduction, you can use other satisfactory evidence to support it. 1040nr online Figuring a Loss To determine your deduction for a casualty or theft loss, you must first figure your loss. 1040nr online Table 1. 1040nr online Reporting Loss on Deposits IF you choose to report the loss as a(n). 1040nr online . 1040nr online . 1040nr online   THEN report it on. 1040nr online . 1040nr online . 1040nr online casualty loss   Form 4684 and Schedule A  (Form 1040). 1040nr online ordinary loss   Schedule A (Form 1040). 1040nr online nonbusiness bad debt   Form 8949 and Schedule D (Form 1040). 1040nr online Amount of loss. 1040nr online   Figure the amount of your loss using the following steps. 1040nr online Determine your adjusted basis in the property before the casualty or theft. 1040nr online Determine the decrease in fair market value (FMV) of the property as a result of the casualty or theft. 1040nr online From the smaller of the amounts you determined in (1) and (2), subtract any insurance or other reimbursement you received or expect to receive. 1040nr online For personal-use property and property used in performing services as an employee, apply the deduction limits, discussed later, to determine the amount of your deductible loss. 1040nr online Gain from reimbursement. 1040nr online   If your reimbursement is more than your adjusted basis in the property, you have a gain. 1040nr online This is true even if the decrease in the FMV of the property is smaller than your adjusted basis. 1040nr online If you have a gain, you may have to pay tax on it, or you may be able to postpone reporting the gain. 1040nr online See Figuring a Gain , later. 1040nr online Business or income-producing property. 1040nr online   If you have business or income-producing property, such as rental property, and it is stolen or completely destroyed, the decrease in FMV is not considered. 1040nr online Your loss is figured as follows:   Your adjusted basis in the property     MINUS     Any salvage value     MINUS     Any insurance or other reimbursement you  receive or expect to receive   Loss of inventory. 1040nr online   There are two ways you can deduct a casualty or theft loss of inventory, including items you hold for sale to customers. 1040nr online   One way is to deduct the loss through the increase in the cost of goods sold by properly reporting your opening and closing inventories. 1040nr online Do not claim this loss again as a casualty or theft loss. 1040nr online If you take the loss through the increase in the cost of goods sold, include any insurance or other reimbursement you receive for the loss in gross income. 1040nr online   The other way is to deduct the loss separately. 1040nr online If you deduct it separately, eliminate the affected inventory items from the cost of goods sold by making a downward adjustment to opening inventory or purchases. 1040nr online Reduce the loss by the reimbursement you received. 1040nr online Do not include the reimbursement in gross income. 1040nr online If you do not receive the reimbursement by the end of the year, you may not claim a loss to the extent you have a reasonable prospect of recovery. 1040nr online Leased property. 1040nr online   If you are liable for casualty damage to property you lease, your loss is the amount you must pay to repair the property minus any insurance or other reimbursement you receive or expect to receive. 1040nr online Separate computations. 1040nr online   Generally, if a single casualty or theft involves more than one item of property, you must figure the loss on each item separately. 1040nr online Then combine the losses to determine the total loss from that casualty or theft. 1040nr online Exception for personal-use real property. 1040nr online   In figuring a casualty loss on personal-use real property, the entire property (including any improvements, such as buildings, trees, and shrubs) is treated as one item. 1040nr online Figure the loss using the smaller of the following. 1040nr online The decrease in FMV of the entire property. 1040nr online The adjusted basis of the entire property. 1040nr online   See Real property under Figuring the Deduction, later. 1040nr online Decrease in Fair Market Value Fair market value (FMV) is the price for which you could sell your property to a willing buyer when neither of you has to sell or buy and both of you know all the relevant facts. 1040nr online The decrease in FMV used to figure the amount of a casualty or theft loss is the difference between the property's fair market value immediately before and immediately after the casualty or theft. 1040nr online FMV of stolen property. 1040nr online   The FMV of property immediately after a theft is considered to be zero because you no longer have the property. 1040nr online Example. 1040nr online Several years ago, you purchased silver dollars at face value for $150. 1040nr online This is your adjusted basis in the property. 1040nr online Your silver dollars were stolen this year. 1040nr online The FMV of the coins was $1,000 just before they were stolen, and insurance did not cover them. 1040nr online Your theft loss is $150. 1040nr online Recovered stolen property. 1040nr online   Recovered stolen property is your property that was stolen and later returned to you. 1040nr online If you recovered property after you had already taken a theft loss deduction, you must refigure your loss using the smaller of the property's adjusted basis (explained later) or the decrease in FMV from the time just before it was stolen until the time it was recovered. 1040nr online Use this amount to refigure your total loss for the year in which the loss was deducted. 1040nr online   If your refigured loss is less than the loss you deducted, you generally have to report the difference as income in the recovery year. 1040nr online But report the difference only up to the amount of the loss that reduced your tax. 1040nr online For more information on the amount to report, see Recoveries in Publication 525. 1040nr online Figuring Decrease in FMV — Items To Consider To figure the decrease in FMV because of a casualty or theft, you generally need a competent appraisal. 1040nr online However, other measures also can be used to establish certain decreases. 1040nr online See Appraisal and Cost of cleaning up or making repairs , next. 1040nr online Appraisal. 1040nr online   An appraisal to determine the difference between the FMV of the property immediately before a casualty or theft and immediately afterwards should be made by a competent appraiser. 1040nr online The appraiser must recognize the effects of any general market decline that may occur along with the casualty. 1040nr online This information is needed to limit any deduction to the actual loss resulting from damage to the property. 1040nr online   Several factors are important in evaluating the accuracy of an appraisal, including the following. 1040nr online The appraiser's familiarity with your property before and after the casualty or theft. 1040nr online The appraiser's knowledge of sales of comparable property in the area. 1040nr online The appraiser's knowledge of conditions in the area of the casualty. 1040nr online The appraiser's method of appraisal. 1040nr online You may be able to use an appraisal that you used to get a federal loan (or a federal loan guarantee) as the result of a federally declared disaster to establish the amount of your disaster loss. 1040nr online For more information on disasters, see Disaster Area Losses, later. 1040nr online Cost of cleaning up or making repairs. 1040nr online   The cost of repairing damaged property is not part of a casualty loss. 1040nr online Neither is the cost of cleaning up after a casualty. 1040nr online But you can use the cost of cleaning up or of making repairs after a casualty as a measure of the decrease in FMV if you meet all the following conditions. 1040nr online The repairs are actually made. 1040nr online The repairs are necessary to bring the property back to its condition before the casualty. 1040nr online The amount spent for repairs is not excessive. 1040nr online The repairs take care of the damage only. 1040nr online The value of the property after the repairs is not, due to the repairs, more than the value of the property before the casualty. 1040nr online Landscaping. 1040nr online   The cost of restoring landscaping to its original condition after a casualty may indicate the decrease in FMV. 1040nr online You may be able to measure your loss by what you spend on the following. 1040nr online Removing destroyed or damaged trees and shrubs, minus any salvage you receive. 1040nr online Pruning and other measures taken to preserve damaged trees and shrubs. 1040nr online Replanting necessary to restore the property to its approximate value before the casualty. 1040nr online Car value. 1040nr online   Books issued by various automobile organizations that list your car may be useful in figuring the value of your car. 1040nr online You can use the books' retail values and modify them by factors such as the mileage and condition of your car to figure its value. 1040nr online The prices are not official, but they may be useful in determining value and suggesting relative prices for comparison with current sales and offerings in your area. 1040nr online If your car is not listed in the books, determine its value from other sources. 1040nr online A dealer's offer for your car as a trade-in on a new car is not usually a measure of its true value. 1040nr online Figuring Decrease in FMV — Items Not To Consider You generally should not consider the following items when attempting to establish the decrease in FMV of your property. 1040nr online Cost of protection. 1040nr online   The cost of protecting your property against a casualty or theft is not part of a casualty or theft loss. 1040nr online The amount you spend on insurance or to board up your house against a storm is not part of your loss. 1040nr online If the property is business property, these expenses are deductible as business expenses. 1040nr online   If you make permanent improvements to your property to protect it against a casualty or theft, add the cost of these improvements to your basis in the property. 1040nr online An example would be the cost of a dike to prevent flooding. 1040nr online Exception. 1040nr online   You cannot increase your basis in the property by, or deduct as a business expense, any expenditures you made with respect to qualified disaster mitigation payments (discussed later under Disaster Area Losses ). 1040nr online Related expenses. 1040nr online   The incidental expenses due to a casualty or theft, such as expenses for the treatment of personal injuries, for temporary housing, or for a rental car, are not part of your casualty or theft loss. 1040nr online However, they may be deductible as business expenses if the damaged or stolen property is business property. 1040nr online Replacement cost. 1040nr online   The cost of replacing stolen or destroyed property is not part of a casualty or theft loss. 1040nr online Example. 1040nr online You bought a new chair 4 years ago for $300. 1040nr online In April, a fire destroyed the chair. 1040nr online You estimate that it would cost $500 to replace it. 1040nr online If you had sold the chair before the fire, you estimate that you could have received only $100 for it because it was 4 years old. 1040nr online The chair was not insured. 1040nr online Your loss is $100, the FMV of the chair before the fire. 1040nr online It is not $500, the replacement cost. 1040nr online Sentimental value. 1040nr online   Do not consider sentimental value when determining your loss. 1040nr online If a family portrait, heirloom, or keepsake is damaged, destroyed, or stolen, you must base your loss on its FMV, as limited by your adjusted basis in the property. 1040nr online Decline in market value of property in or near casualty area. 1040nr online   A decrease in the value of your property because it is in or near an area that suffered a casualty, or that might again suffer a casualty, is not to be taken into consideration. 1040nr online You have a loss only for actual casualty damage to your property. 1040nr online However, if your home is in a federally declared disaster area, see Disaster Area Losses , later. 1040nr online Costs of photographs and appraisals. 1040nr online   Photographs taken after a casualty will be helpful in establishing the condition and value of the property after it was damaged. 1040nr online Photographs showing the condition of the property after it was repaired, restored, or replaced may also be helpful. 1040nr online   Appraisals are used to figure the decrease in FMV because of a casualty or theft. 1040nr online See Appraisal , earlier, under Figuring Decrease in FMV — Items To Consider, for information about appraisals. 1040nr online   The costs of photographs and appraisals used as evidence of the value and condition of property damaged as a result of a casualty are not a part of the loss. 1040nr online They are expenses in determining your tax liability. 1040nr online You can claim these costs as a miscellaneous itemized deduction subject to the 2%-of-adjusted-gross-income limit on Schedule A (Form 1040). 1040nr online Adjusted Basis The measure of your investment in the property you own is its basis. 1040nr online For property you buy, your basis is usually its cost to you. 1040nr online For property you acquire in some other way, such as inheriting it, receiving it as a gift, or getting it in a nontaxable exchange, you must figure your basis in another way, as explained in Publication 551. 1040nr online If you inherited the property from someone who died in 2010 and the executor of the decedent's estate made the election to file Form 8939, refer to the information provided by the executor or see Publication 4895, Tax Treatment of Property Acquired From a Decedent Dying in 2010. 1040nr online Adjustments to basis. 1040nr online    While you own the property, various events may take place that change your basis. 1040nr online Some events, such as additions or permanent improvements to the property, increase basis. 1040nr online Others, such as earlier casualty losses and depreciation deductions, decrease basis. 1040nr online When you add the increases to the basis and subtract the decreases from the basis, the result is your adjusted basis. 1040nr online See Publication 551 for more information on figuring the basis of your property. 1040nr online Insurance and Other Reimbursements If you receive an insurance or other type of reimbursement, you must subtract the reimbursement when you figure your loss. 1040nr online You do not have a casualty or theft loss to the extent you are reimbursed. 1040nr online If you expect to be reimbursed for part or all of your loss, you must subtract the expected reimbursement when you figure your loss. 1040nr online You must reduce your loss even if you do not receive payment until a later tax year. 1040nr online See Reimbursement Received After Deducting Loss , later. 1040nr online Failure to file a claim for reimbursement. 1040nr online   If your property is covered by insurance, you must file a timely insurance claim for reimbursement of your loss. 1040nr online Otherwise, you cannot deduct this loss as a casualty or theft. 1040nr online The portion of the loss usually not covered by insurance (for example, a deductible) is not subject to this rule. 1040nr online Example. 1040nr online You have a car insurance policy with a $1,000 deductible. 1040nr online Because your insurance did not cover the first $1,000 of an auto collision, the $1,000 would be deductible (subject to the $100 and 10% rules, discussed later). 1040nr online This is true, even if you do not file an insurance claim, because your insurance policy would never have reimbursed you for the deductible. 1040nr online Types of Reimbursements The most common type of reimbursement is an insurance payment for your stolen or damaged property. 1040nr online Other types of reimbursements are discussed next. 1040nr online Also see the Instructions for Form 4684. 1040nr online Employer's emergency disaster fund. 1040nr online   If you receive money from your employer's emergency disaster fund and you must use that money to rehabilitate or replace property on which you are claiming a casualty loss deduction, you must take that money into consideration in computing the casualty loss deduction. 1040nr online Take into consideration only the amount you used to replace your destroyed or damaged property. 1040nr online Example. 1040nr online Your home was extensively damaged by a tornado. 1040nr online Your loss after reimbursement from your insurance company was $10,000. 1040nr online Your employer set up a disaster relief fund for its employees. 1040nr online Employees receiving money from the fund had to use it to rehabilitate or replace their damaged or destroyed property. 1040nr online You received $4,000 from the fund and spent the entire amount on repairs to your home. 1040nr online In figuring your casualty loss, you must reduce your unreimbursed loss ($10,000) by the $4,000 you received from your employer's fund. 1040nr online Your casualty loss before applying the deduction limits (discussed later) is $6,000. 1040nr online Cash gifts. 1040nr online   If you receive excludable cash gifts as a disaster victim and there are no limits on how you can use the money, you do not reduce your casualty loss by these excludable cash gifts. 1040nr online This applies even if you use the money to pay for repairs to property damaged in the disaster. 1040nr online Example. 1040nr online Your home was damaged by a hurricane. 1040nr online Relatives and neighbors made cash gifts to you that were excludable from your income. 1040nr online You used part of the cash gifts to pay for repairs to your home. 1040nr online There were no limits or restrictions on how you could use the cash gifts. 1040nr online It was an excludable gift, so the money you received and used to pay for repairs to your home does not reduce your casualty loss on the damaged home. 1040nr online Insurance payments for living expenses. 1040nr online   You do not reduce your casualty loss by insurance payments you receive to cover living expenses in either of the following situations. 1040nr online You lose the use of your main home because of a casualty. 1040nr online Government authorities do not allow you access to your main home because of a casualty or threat of one. 1040nr online Inclusion in income. 1040nr online   If these insurance payments are more than the temporary increase in your living expenses, you must include the excess in your income. 1040nr online Report this amount on Form 1040, line 21. 1040nr online However, if the casualty occurs in a federally declared disaster area, none of the insurance payments are taxable. 1040nr online See Qualified disaster relief payments , later, under Disaster Area Losses. 1040nr online   A temporary increase in your living expenses is the difference between the actual living expenses you and your family incurred during the period you could not use your home and your normal living expenses for that period. 1040nr online Actual living expenses are the reasonable and necessary expenses incurred because of the loss of your main home. 1040nr online Generally, these expenses include the amounts you pay for the following. 1040nr online Renting suitable housing. 1040nr online Transportation. 1040nr online Food. 1040nr online Utilities. 1040nr online Miscellaneous services. 1040nr online Normal living expenses consist of these same expenses that you would have incurred but did not because of the casualty or the threat of one. 1040nr online Example. 1040nr online As a result of a fire, you vacated your apartment for a month and moved to a motel. 1040nr online You normally pay $525 a month for rent. 1040nr online None was charged for the month the apartment was vacated. 1040nr online Your motel rent for this month was $1,200. 1040nr online You normally pay $200 a month for food. 1040nr online Your food expenses for the month you lived in the motel were $400. 1040nr online You received $1,100 from your insurance company to cover your living expenses. 1040nr online You determine the payment you must include in income as follows. 1040nr online 1. 1040nr online Insurance payment for living expenses $1,100 2. 1040nr online Actual expenses during the month you are unable to use your home because of the fire $1,600   3. 1040nr online Normal living expenses 725   4. 1040nr online Temporary increase in living expenses: Subtract line 3  from line 2 875 5. 1040nr online Amount of payment includible in income: Subtract line 4 from line 1 $ 225 Tax year of inclusion. 1040nr online   You include the taxable part of the insurance payment in income for the year you regain the use of your main home or, if later, for the year you receive the taxable part of the insurance payment. 1040nr online Example. 1040nr online Your main home was destroyed by a tornado in August 2011. 1040nr online You regained use of your home in November 2012. 1040nr online The insurance payments you received in 2011 and 2012 were $1,500 more than the temporary increase in your living expenses during those years. 1040nr online You include this amount in income on your 2012 Form 1040. 1040nr online If, in 2013, you receive further payments to cover the living expenses you had in 2011 and 2012, you must include those payments in income on your 2013 Form 1040. 1040nr online Disaster relief. 1040nr online   Food, medical supplies, and other forms of assistance you receive do not reduce your casualty loss, unless they are replacements for lost or destroyed property. 1040nr online Table 2. 1040nr online Deduction Limit Rules for Personal-Use and Employee Property       $100 Rule 10% Rule 2% Rule General Application You must reduce each casualty or theft loss by $100 when figuring your deduction. 1040nr online Apply this rule to personal-use property after you have figured the amount of your loss. 1040nr online You must reduce your total casualty or theft loss by 10% of your adjusted gross income. 1040nr online Apply this rule to personal-use property after you reduce each loss by $100 (the $100 rule). 1040nr online You must reduce your total casualty or theft loss by 2% of your adjusted gross income. 1040nr online Apply this rule to property you used in performing services as an employee after you have figured the amount of your loss and added it to your job expenses and most other miscellaneous itemized deductions. 1040nr online Single Event Apply this rule only once, even if many pieces of property are affected. 1040nr online Apply this rule only once, even if many pieces of property are affected. 1040nr online Apply this rule only once, even if many pieces of property are affected. 1040nr online More Than One Event Apply to the loss from each event. 1040nr online Apply to the total of all your losses from all events. 1040nr online Apply to the total of all your losses from all events. 1040nr online More Than One Person— With Loss From the   Same Event  (other than a married couple  filing jointly) Apply separately to each person. 1040nr online Apply separately to each person. 1040nr online Apply separately to each person. 1040nr online Married Couple—  With Loss From the  Same Event Filing Joint Return Apply as if you were one person. 1040nr online Apply as if you were one person. 1040nr online Apply as if you were one person. 1040nr online Filing Separate Return Apply separately to each spouse. 1040nr online Apply separately to each spouse. 1040nr online Apply separately to each spouse. 1040nr online More Than One Owner (other than a married couple filing jointly) Apply separately to each owner of jointly owned property. 1040nr online Apply separately to each owner of jointly owned property. 1040nr online Apply separately to each owner of jointly owned property. 1040nr online    Qualified disaster relief payments you receive for expenses you incurred as a result of a federally declared disaster, are not taxable income to you. 1040nr online For more information, see Qualified disaster relief payments under Disaster Area Losses, later. 1040nr online   Disaster unemployment assistance payments are unemployment benefits that are taxable. 1040nr online   Generally, disaster relief grants received under the Robert T. 1040nr online Stafford Disaster Relief and Emergency Assistance Act are not included in your income. 1040nr online See Federal disaster relief grants , later, under Disaster Area Losses. 1040nr online Loan proceeds. 1040nr online   Do not reduce your casualty loss by loan proceeds you use to rehabilitate or replace property on which you are claiming a casualty loss deduction. 1040nr online If you have a federal loan that is canceled (forgiven), see Federal loan canceled , later, under Disaster Area Losses. 1040nr online Reimbursement Received After Deducting Loss If you figured your casualty or theft loss using the amount of your expected reimbursement, you may have to adjust your tax return for the tax year in which you get your actual reimbursement. 1040nr online This section explains the adjustment you may have to make. 1040nr online Actual reimbursement less than expected. 1040nr online   If you later receive less reimbursement than you expected, include that difference as a loss with your other losses (if any) on your return for the year in which you can reasonably expect no more reimbursement. 1040nr online Example. 1040nr online Your personal car had a FMV of $2,000 when it was destroyed in a collision with another car in 2012. 1040nr online The accident was due to the negligence of the other driver. 1040nr online At the end of 2012, there was a reasonable prospect that the owner of the other car would reimburse you in full. 1040nr online You did not have a deductible loss in 2012. 1040nr online In January 2013, the court awards you a judgment of $2,000. 1040nr online However, in July it becomes apparent that you will be unable to collect any amount from the other driver. 1040nr online Since this is your only casualty or theft loss, you can deduct the loss in 2013 that is figured by applying the Deduction Limits (discussed later). 1040nr online Actual reimbursement more than expected. 1040nr online   If you later receive more reimbursement than you expected, after you have claimed a deduction for the loss, you may have to include the extra reimbursement in your income for the year you receive it. 1040nr online However, if any part of the original deduction did not reduce your tax for the earlier year, do not include that part of the reimbursement in your income. 1040nr online You do not refigure your tax for the year you claimed the deduction. 1040nr online See Recoveries in Publication 525 to find out how much extra reimbursement to include in income. 1040nr online Example. 1040nr online In 2012, a hurricane destroyed your motorboat. 1040nr online Your loss was $3,000, and you estimated that your insurance would cover $2,500 of it. 1040nr online You did not itemize deductions on your 2012 return, so you could not deduct the loss. 1040nr online When the insurance company reimburses you for the loss, you do not report any of the reimbursement as income. 1040nr online This is true even if it is for the full $3,000 because you did not deduct the loss on your 2012 return. 1040nr online The loss did not reduce your tax. 1040nr online    If the total of all the reimbursements you receive is more than your adjusted basis in the destroyed or stolen property, you will have a gain on the casualty or theft. 1040nr online If you have already taken a deduction for a loss and you receive the reimbursement in a later year, you may have to include the gain in your income for the later year. 1040nr online Include the gain as ordinary income up to the amount of your deduction that reduced your tax for the earlier year. 1040nr online You may be able to postpone reporting any remaining gain as explained under Postponement of Gain, later. 1040nr online Actual reimbursement same as expected. 1040nr online   If you receive exactly the reimbursement you expected to receive, you do not have to include any of the reimbursement in your income and you cannot deduct any additional loss. 1040nr online Example. 1040nr online In December 2013, you had a collision while driving your personal car. 1040nr online Repairs to the car cost $950. 1040nr online You had $100 deductible collision insurance. 1040nr online Your insurance company agreed to reimburse you for the rest of the damage. 1040nr online Because you expected a reimbursement from the insurance company, you did not have a casualty loss deduction in 2013. 1040nr online Due to the $100 rule, you cannot deduct the $100 you paid as the deductible. 1040nr online When you receive the $850 from the insurance company in 2014, do not report it as income. 1040nr online Deduction Limits After you have figured your casualty or theft loss, you must figure how much of the loss you can deduct. 1040nr online The deduction for casualty and theft losses of employee property and personal-use property is limited. 1040nr online A loss on employee property is subject to the 2% rule, discussed next. 1040nr online With certain exceptions, a loss on property you own for your personal use is subject to the $100 and 10% rules, discussed later. 1040nr online The 2%, $100, and 10% rules are also summarized in Table 2 . 1040nr online Losses on business property (other than employee property) and income-producing property are not subject to these rules. 1040nr online However, if your casualty or theft loss involved a home you used for business or rented out, your deductible loss may be limited. 1040nr online See the Instructions for Form 4684, Section B. 1040nr online If the casualty or theft loss involved property used in a passive activity, see Form 8582, Passive Activity Loss Limitations, and its instructions. 1040nr online 2% Rule The casualty and theft loss deduction for employee property, when added to your job expenses and most other miscellaneous itemized deductions on Schedule A (Form 1040) or Form 1040NR, Schedule A, must be reduced by 2% of your adjusted gross income. 1040nr online Employee property is property used in performing services as an employee. 1040nr online $100 Rule After you have figured your casualty or theft loss on personal-use property, as discussed earlier, you must reduce that loss by $100. 1040nr online This reduction applies to each total casualty or theft loss. 1040nr online It does not matter how many pieces of property are involved in an event. 1040nr online Only a single $100 reduction applies. 1040nr online Example. 1040nr online You have $750 deductible collision insurance on your car. 1040nr online The car is damaged in a collision. 1040nr online The insurance company pays you for the damage minus the $750 deductible. 1040nr online The amount of the casualty loss is based solely on the deductible. 1040nr online The casualty loss is $650 ($750 − $100) because the first $100 of a casualty loss on personal-use property is not deductible. 1040nr online Single event. 1040nr online   Generally, events closely related in origin cause a single casualty. 1040nr online It is a single casualty when the damage is from two or more closely related causes, such as wind and flood damage caused by the same storm. 1040nr online A single casualty may also damage two or more pieces of property, such as a hailstorm that damages both your home and your car parked in your driveway. 1040nr online Example 1. 1040nr online A thunderstorm destroyed your pleasure boat. 1040nr online You also lost some boating equipment in the storm. 1040nr online Your loss was $5,000 on the boat and $1,200 on the equipment. 1040nr online Your insurance company reimbursed you $4,500 for the damage to your boat. 1040nr online You had no insurance coverage on the equipment. 1040nr online Your casualty loss is from a single event and the $100 rule applies once. 1040nr online Figure your loss before applying the 10% rule (discussed later) as follows. 1040nr online     Boat Equipment 1. 1040nr online Loss $5,000 $1,200 2. 1040nr online Subtract insurance 4,500 -0- 3. 1040nr online Loss after reimbursement $ 500 $1,200 4. 1040nr online Total loss $1,700 5. 1040nr online Subtract $100 100 6. 1040nr online Loss before 10% rule $1,600 Example 2. 1040nr online Thieves broke into your home in January and stole a ring and a fur coat. 1040nr online You had a loss of $200 on the ring and $700 on the coat. 1040nr online This is a single theft. 1040nr online The $100 rule applies to the total $900 loss. 1040nr online Example 3. 1040nr online In September, hurricane winds blew the roof off your home. 1040nr online Flood waters caused by the hurricane further damaged your home and destroyed your furniture and personal car. 1040nr online This is considered a single casualty. 1040nr online The $100 rule is applied to your total loss from the flood waters and the wind. 1040nr online More than one loss. 1040nr online   If you have more than one casualty or theft loss during your tax year, you must reduce each loss by $100. 1040nr online Example. 1040nr online Your family car was damaged in an accident in January. 1040nr online Your loss after the insurance reimbursement was $75. 1040nr online In February, your car was damaged in another accident. 1040nr online This time your loss after the insurance reimbursement was $90. 1040nr online Apply the $100 rule to each separate casualty loss. 1040nr online Since neither accident resulted in a loss of over $100, you are not entitled to any deduction for these accidents. 1040nr online More than one person. 1040nr online   If two or more individuals (other than a husband and wife filing a joint return) have losses from the same casualty or theft, the $100 rule applies separately to each individual. 1040nr online Example. 1040nr online A fire damaged your house and also damaged the personal property of your house guest. 1040nr online You must reduce your loss by $100. 1040nr online Your house guest must reduce his or her loss by $100. 1040nr online Married taxpayers. 1040nr online   If you and your spouse file a joint return, you are treated as one individual in applying the $100 rule. 1040nr online It does not matter whether you own the property jointly or separately. 1040nr online   If you and your spouse have a casualty or theft loss and you file separate returns, each of you must reduce your loss by $100. 1040nr online This is true even if you own the property jointly. 1040nr online If one spouse owns the property, only that spouse can figure a loss deduction on a separate return. 1040nr online   If the casualty or theft loss is on property you own as tenants by the entirety, each of you can figure your deduction on only one-half of the loss on separate returns. 1040nr online Neither of you can figure your deduction on the entire loss on a separate return. 1040nr online Each of you must reduce the loss by $100. 1040nr online More than one owner. 1040nr online   If two or more individuals (other than a husband and wife filing a joint return) have a loss on property jointly owned, the $100 rule applies separately to each. 1040nr online For example, if two sisters live together in a home they own jointly and they have a casualty loss on the home, the $100 rule applies separately to each sister. 1040nr online 10% Rule You must reduce the total of all your casualty or theft losses on personal-use property by 10% of your adjusted gross income. 1040nr online Apply this rule after you reduce each loss by $100. 1040nr online For more information, see the Form 4684 instructions. 1040nr online If you have both gains and losses from casualties or thefts, see Gains and losses , later in this discussion. 1040nr online Example. 1040nr online In June, you discovered that your house had been burglarized. 1040nr online Your loss after insurance reimbursement was $2,000. 1040nr online Your adjusted gross income for the year you discovered the theft is $29,500. 1040nr online Figure your theft loss as follows. 1040nr online 1. 1040nr online Loss after insurance $2,000 2. 1040nr online Subtract $100 100 3. 1040nr online Loss after $100 rule $1,900 4. 1040nr online Subtract 10% of $29,500 AGI $2,950 5. 1040nr online Theft loss deduction $-0- You do not have a theft loss deduction because your loss ($1,900) is less than 10% of your adjusted gross income ($2,950). 1040nr online More than one loss. 1040nr online   If you have more than one casualty or theft loss during your tax year, reduce each loss by any reimbursement and by $100. 1040nr online Then you must reduce the total of all your losses by 10% of your adjusted gross income. 1040nr online Example. 1040nr online In March, you had a car accident that totally destroyed your car. 1040nr online You did not have collision insurance on your car, so you did not receive any insurance reimbursement. 1040nr online Your loss on the car was $1,800. 1040nr online In November, a fire damaged your basement and totally destroyed the furniture, washer, dryer, and other items you had stored there. 1040nr online Your loss on the basement items after reimbursement was $2,100. 1040nr online Your adjusted gross income for the year that the accident and fire occurred is $25,000. 1040nr online You figure your casualty loss deduction as follows. 1040nr online     Car Basement 1. 1040nr online Loss $1,800 $2,100 2. 1040nr online Subtract $100 per incident 100 100 3. 1040nr online Loss after $100 rule $1,700 $2,000 4. 1040nr online Total loss $3,700 5. 1040nr online Subtract 10% of $25,000 AGI 2,500 6. 1040nr online Casualty loss deduction $1,200 Married taxpayers. 1040nr online   If you and your spouse file a joint return, you are treated as one individual in applying the 10% rule. 1040nr online It does not matter if you own the property jointly or separately. 1040nr online   If you file separate returns, the 10% rule applies to each return on which a loss is claimed. 1040nr online More than one owner. 1040nr online   If two or more individuals (other than husband and wife filing a joint return) have a loss on property that is owned jointly, the 10% rule applies separately to each. 1040nr online Gains and losses. 1040nr online   If you have casualty or theft gains as well as losses to personal-use property, you must compare your total gains to your total losses. 1040nr online Do this after you have reduced each loss by any reimbursements and by $100 but before you have reduced the losses by 10% of your adjusted gross income. 1040nr online Casualty or theft gains do not include gains you choose to postpone. 1040nr online See Postponement of Gain, later. 1040nr online Losses more than gains. 1040nr online   If your losses are more than your recognized gains, subtract your gains from your losses and reduce the result by 10% of your adjusted gross income. 1040nr online The rest, if any, is your deductible loss from personal-use property. 1040nr online Example. 1040nr online Your theft loss after reducing it by reimbursements and by $100 is $2,700. 1040nr online Your casualty gain is $700. 1040nr online Your loss is more than your gain, so you must reduce your $2,000 net loss ($2,700 − $700) by 10% of your adjusted gross income. 1040nr online Gains more than losses. 1040nr online   If your recognized gains are more than your losses, subtract your losses from your gains. 1040nr online The difference is treated as a capital gain and must be reported on Schedule D (Form 1040). 1040nr online The 10% rule does not apply to your gains. 1040nr online Example. 1040nr online Your theft loss is $600 after reducing it by reimbursements and by $100. 1040nr online Your casualty gain is $1,600. 1040nr online Because your gain is more than your loss, you must report the $1,000 net gain ($1,600 − $600) on Schedule D (Form 1040). 1040nr online More information. 1040nr online   For information on how to figure recognized gains, see Figuring a Gain , later. 1040nr online Figuring the Deduction Generally, you must figure your loss separately for each item stolen, damaged, or destroyed. 1040nr online However, a special rule applies to real property you own for personal use. 1040nr online Real property. 1040nr online   In figuring a loss to real estate you own for personal use, all improvements (such as buildings and ornamental trees and the land containing the improvements) are considered together. 1040nr online Example 1. 1040nr online In June, a fire destroyed your lakeside cottage, which cost $144,800 (including $14,500 for the land) several years ago. 1040nr online (Your land was not damaged. 1040nr online ) This was your only casualty or theft loss for the year. 1040nr online The FMV of the property immediately before the fire was $180,000 ($145,000 for the cottage and $35,000 for the land). 1040nr online The FMV immediately after the fire was $35,000 (value of the land). 1040nr online You collected $130,000 from the insurance company. 1040nr online Your adjusted gross income for the year the fire occurred is $80,000. 1040nr online Your deduction for the casualty loss is $6,700, figured in the following manner. 1040nr online 1. 1040nr online Adjusted basis of the entire property (cost in this example) $144,800 2. 1040nr online FMV of entire property  before fire $180,000 3. 1040nr online FMV of entire property after fire 35,000 4. 1040nr online Decrease in FMV of entire property (line 2 − line 3) $145,000 5. 1040nr online Loss (smaller of line 1 or line 4) $144,800 6. 1040nr online Subtract insurance 130,000 7. 1040nr online Loss after reimbursement $14,800 8. 1040nr online Subtract $100 100 9. 1040nr online Loss after $100 rule $14,700 10. 1040nr online Subtract 10% of $80,000 AGI 8,000 11. 1040nr online Casualty loss deduction $ 6,700 Example 2. 1040nr online You bought your home a few years ago. 1040nr online You paid $150,000 ($10,000 for the land and $140,000 for the house). 1040nr online You also spent an additional $2,000 for landscaping. 1040nr online This year a fire destroyed your home. 1040nr online The fire also damaged the shrubbery and trees in your yard. 1040nr online The fire was your only casualty or theft loss this year. 1040nr online Competent appraisers valued the property as a whole at $175,000 before the fire, but only $50,000 after the fire. 1040nr online Shortly after the fire, the insurance company paid you $95,000 for the loss. 1040nr online Your adjusted gross income for this year is $70,000. 1040nr online You figure your casualty loss deduction as follows. 1040nr online 1. 1040nr online Adjusted basis of the entire property (cost of land, building, and landscaping) $152,000 2. 1040nr online FMV of entire property  before fire $175,000 3. 1040nr online FMV of entire property after fire 50,000 4. 1040nr online Decrease in FMV of entire property (line 2 − line 3) $125,000 5. 1040nr online Loss (smaller of line 1 or line 4) $125,000 6. 1040nr online Subtract insurance 95,000 7. 1040nr online Loss after reimbursement $30,000 8. 1040nr online Subtract $100 100 9. 1040nr online Loss after $100 rule $29,900 10. 1040nr online Subtract 10% of $70,000 AGI 7,000 11. 1040nr online Casualty loss deduction $ 22,900 Personal property. 1040nr online   Personal property is any property that is not real property. 1040nr online If your personal property is stolen or is damaged or destroyed by a casualty, you must figure your loss separately for each item of property. 1040nr online Then combine these separate losses to figure the total loss. 1040nr online Reduce the total loss by $100 and 10% of your adjusted gross income to figure the loss deduction. 1040nr online Example 1. 1040nr online In August, a storm destroyed your pleasure boat, which cost $18,500. 1040nr online This was your only casualty or theft loss for the year. 1040nr online Its FMV immediately before the storm was $17,000. 1040nr online You had no insurance, but were able to salvage the motor of the boat and sell it for $200. 1040nr online Your adjusted gross income for the year the casualty occurred is $70,000. 1040nr online Although the motor was sold separately, it is part of the boat and not a separate item of property. 1040nr online You figure your casualty loss deduction as follows. 1040nr online 1. 1040nr online Adjusted basis (cost in this example) $18,500 2. 1040nr online FMV before storm $17,000 3. 1040nr online FMV after storm 200 4. 1040nr online Decrease in FMV  (line 2 − line 3) $16,800 5. 1040nr online Loss (smaller of line 1 or line 4) $16,800 6. 1040nr online Subtract insurance -0- 7. 1040nr online Loss after reimbursement $16,800 8. 1040nr online Subtract $100 100 9. 1040nr online Loss after $100 rule $16,700 10. 1040nr online Subtract 10% of $70,000 AGI 7,000 11. 1040nr online Casualty loss deduction $ 9,700 Example 2. 1040nr online In June, you were involved in an auto accident that totally destroyed your personal car and your antique pocket watch. 1040nr online You had bought the car for $30,000. 1040nr online The FMV of the car just before the accident was $17,500. 1040nr online Its FMV just after the accident was $180 (scrap value). 1040nr online Your insurance company reimbursed you $16,000. 1040nr online Your watch was not insured. 1040nr online You had purchased it for $250. 1040nr online Its FMV just before the accident was $500. 1040nr online Your adjusted gross income for the year the accident occurred is $97,000. 1040nr online Your casualty loss deduction is zero, figured as follows. 1040nr online     Car Watch 1. 1040nr online Adjusted basis (cost) $30,000 $250 2. 1040nr online FMV before accident $17,500 $500 3. 1040nr online FMV after accident 180 -0- 4. 1040nr online Decrease in FMV (line 2 − line 3) $17,320 $500 5. 1040nr online Loss (smaller of line 1 or line 4) $17,320 $250 6. 1040nr online Subtract insurance 16,000 -0- 7. 1040nr online Loss after reimbursement $1,320 $250 8. 1040nr online Total loss $1,570 9. 1040nr online Subtract $100 100 10. 1040nr online Loss after $100 rule $1,470 11. 1040nr online Subtract 10% of $97,000 AGI 9,700 12. 1040nr online Casualty loss deduction $ -0- Both real and personal properties. 1040nr online   When a casualty involves both real and personal properties, you must figure the loss separately for each type of property. 1040nr online However, you apply a single $100 reduction to the total loss. 1040nr online Then, you apply the 10% rule to figure the casualty loss deduction. 1040nr online Example. 1040nr online In July, a hurricane damaged your home, which cost you $164,000 including land. 1040nr online The FMV of the property (both building and land) immediately before the storm was $170,000 and its FMV immediately after the storm was $100,000. 1040nr online Your household furnishings were also damaged. 1040nr online You separately figured the loss on each damaged household item and arrived at a total loss of $600. 1040nr online You collected $50,000 from the insurance company for the damage to your home, but your household furnishings were not insured. 1040nr online Your adjusted gross income for the year the hurricane occurred is $65,000. 1040nr online You figure your casualty loss deduction from the hurricane in the following manner. 1040nr online 1. 1040nr online Adjusted basis of real property (cost in this example) $164,000 2. 1040nr online FMV of real property before hurricane $170,000 3. 1040nr online FMV of real property after hurricane 100,000 4. 1040nr online Decrease in FMV of real property (line 2 − line 3) $70,000 5. 1040nr online Loss on real property (smaller of line 1 or line 4) $70,000 6. 1040nr online Subtract insurance 50,000 7. 1040nr online Loss on real property after reimbursement $20,000 8. 1040nr online Loss on furnishings $600 9. 1040nr online Subtract insurance -0- 10. 1040nr online Loss on furnishings after reimbursement $600 11. 1040nr online Total loss (line 7 plus line 10) $20,600 12. 1040nr online Subtract $100 100 13. 1040nr online Loss after $100 rule $20,500 14. 1040nr online Subtract 10% of $65,000 AGI 6,500 15. 1040nr online Casualty loss deduction $14,000 Property used partly for business and partly for personal purposes. 1040nr online   When property is used partly for personal purposes and partly for business or income-producing purposes, the casualty or theft loss deduction must be figured separately for the personal-use portion and for the business or income-producing portion. 1040nr online You must figure each loss separately because the losses attributed to these two uses are figured in two different ways. 1040nr online When figuring each loss, allocate the total cost or basis, the FMV before and after the casualty or theft loss, and the insurance or other reimbursement between the business and personal use of the property. 1040nr online The $100 rule and the 10% rule apply only to the casualty or theft loss on the personal-use portion of the property. 1040nr online Example. 1040nr online You own a building that you constructed on leased land. 1040nr online You use half of the building for your business and you live in the other half. 1040nr online The cost of the building was $400,000. 1040nr online You made no further improvements or additions to it. 1040nr online A flood in March damaged the entire building. 1040nr online The FMV of the building was $380,000 immediately before the flood and $320,000 afterwards. 1040nr online Your insurance company reimbursed you $40,000 for the flood damage. 1040nr online Depreciation on the business part of the building before the flood totaled $24,000. 1040nr online Your adjusted gross income for the year the flood occurred is $125,000. 1040nr online You have a deductible business casualty loss of $10,000. 1040nr online You do not have a deductible personal casualty loss because of the 10% rule. 1040nr online You figure your loss as follows. 1040nr online     Business   Personal     Part   Part 1. 1040nr online Cost (total $400,000) $200,000   $200,000 2. 1040nr online Subtract depreciation 24,000   -0- 3. 1040nr online Adjusted basis $176,000   $200,000 4. 1040nr online FMV before flood (total $380,000) $190,000   $190,000 5. 1040nr online FMV after flood (total $320,000) 160,000   160,000 6. 1040nr online Decrease in FMV  (line 4 − line 5) $30,000   $30,000 7. 1040nr online Loss (smaller of line 3 or line 6) $30,000   $30,000 8. 1040nr online Subtract insurance 20,000   20,000 9. 1040nr online Loss after reimbursement $10,000   $10,000 10. 1040nr online Subtract $100 on personal-use property -0-   100 11. 1040nr online Loss after $100 rule $10,000   $9,900 12. 1040nr online Subtract 10% of $125,000 AGI on personal-use property -0-   12,500 13. 1040nr online Deductible business loss $10,000     14. 1040nr online Deductible personal loss $-0- Figuring a Gain If you receive an insurance payment or other reimbursement that is more than your adjusted basis in the destroyed, damaged, or stolen property, you have a gain from the casualty or theft. 1040nr online Your gain is figured as follows. 1040nr online The amount you receive (discussed next), minus Your adjusted basis in the property at the time of the casualty or theft. 1040nr online See Adjusted Basis , earlier, for information on adjusted basis. 1040nr online Even if the decrease in FMV of your property is smaller than the adjusted basis of your property, use your adjusted basis to figure the gain. 1040nr online Amount you receive. 1040nr online   The amount you receive includes any money plus the value of any property you receive minus any expenses you have in obtaining reimbursement. 1040nr online It also includes any reimbursement used to pay off a mortgage or other lien on the damaged, destroyed, or stolen property. 1040nr online Example. 1040nr online A hurricane destroyed your personal residence and the insurance company awarded you $145,000. 1040nr online You received $140,000 in cash. 1040nr online The remaining $5,000 was paid directly to the holder of a mortgage on the property. 1040nr online The amount you received includes the $5,000 reimbursement paid on the mortgage. 1040nr online Main home destroyed. 1040nr online   If you have a gain because your main home was destroyed, you generally can exclude the gain from your income as if you had sold or exchanged your home. 1040nr online You may be able to exclude up to $250,000 of the gain (up to $500,000 if married filing jointly). 1040nr online To exclude a gain, you generally must have owned and lived in the property as your main home for at least 2 years during the 5-year period ending on the date it was destroyed. 1040nr online For information on this exclusion, see Publication 523. 1040nr online If your gain is more than the amount you can exclude, but you buy replacement property, you may be able to postpone reporting the excess gain. 1040nr online See Postponement of Gain , later. 1040nr online Reporting a gain. 1040nr online   You generally must report your gain as income in the year you receive the reimbursement. 1040nr online However, you do not have to report your gain if you meet certain requirements and choose to postpone reporting the gain according to the rules explained under Postponement of Gain, next. 1040nr online   For information on how to report a gain, see How To Report Gains and Losses , later. 1040nr online    If you have a casualty or theft gain on personal-use property that you choose to postpone reporting (as explained next) and you also have another casualty or theft loss on personal-use property, do not consider the gain you are postponing when figuring your casualty or theft loss deduction. 1040nr online See 10% Rule under Deduction Limits, earlier. 1040nr online Postponement of Gain Do not report a gain if you receive reimbursement in the form of property similar or related in service or use to the destroyed or stolen property. 1040nr online Your basis in the new property is generally the same as your adjusted basis in the property it replaces. 1040nr online You must ordinarily report the gain on your stolen or destroyed property if you receive money or unlike property as reimbursement. 1040nr online However, you can choose to postpone reporting the gain if you purchase property that is similar or related in service or use to the stolen or destroyed property within a specified replacement period, discussed later. 1040nr online You also can choose to postpone reporting the gain if you purchase a controlling interest (at least 80%) in a corporation owning property that is similar or related in service or use to the property. 1040nr online See Controlling interest in a corporation , later. 1040nr online If you have a gain on damaged property, you can postpone reporting the gain if you spend the reimbursement to restore the property. 1040nr online To postpone reporting all the gain, the cost of your replacement property must be at least as much as the reimbursement you receive. 1040nr online If the cost of the replacement property is less than the reimbursement, you must include the gain in your income up to the amount of the unspent reimbursement. 1040nr online Example. 1040nr online In 1970, you bought an oceanfront cottage for your personal use at a cost of $18,000. 1040nr online You made no further improvements or additions to it. 1040nr online When a storm destroyed the cottage this January, the cottage was worth $250,000. 1040nr online You received $146,000 from the insurance company in March. 1040nr online You had a gain of $128,000 ($146,000 − $18,000). 1040nr online You spent $144,000 to rebuild the cottage. 1040nr online Since this is less than the insurance proceeds received, you must include $2,000 ($146,000 − $144,000) in your income. 1040nr online Buying replacement property from a related person. 1040nr online   You cannot postpone reporting a gain from a casualty or theft if you buy the replacement property from a related person (discussed later). 1040nr online This rule applies to the following taxpayers. 1040nr online C corporations. 1040nr online Partnerships in which more than 50% of the capital or profits interests is owned by C corporations. 1040nr online All others (including individuals, partnerships — other than those in (2) — and S corporations) if the total realized gain for the tax year on all destroyed or stolen properties on which there are realized gains is more than $100,000. 1040nr online For casualties and thefts described in (3) above, gains cannot be offset by any losses when determining whether the total gain is more than $100,000. 1040nr online If the property is owned by a partnership, the $100,000 limit applies to the partnership and each partner. 1040nr online If the property is owned by an S corporation, the $100,000 limit applies to the S corporation and each shareholder. 1040nr online Exception. 1040nr online   This rule does not apply if the related person acquired the property from an unrelated person within the period of time allowed for replacing the destroyed or stolen property. 1040nr online Related persons. 1040nr online   Under this rule, related persons include, for example, a parent and child, a brother and sister, a corporation and an individual who owns more than 50% of its outstanding stock, and two partnerships in which the same C corporations own more than 50% of the capital or profits interests. 1040nr online For more information on related persons, see Nondeductible Loss under Sales and Exchanges Between Related Persons in chapter 2 of Publication 544. 1040nr online Death of a taxpayer. 1040nr online   If a taxpayer dies after having a gain but before buying replacement property, the gain must be reported for the year in which the decedent realized the gain. 1040nr online The executor of the estate or the person succeeding to the funds from the casualty or theft cannot postpone reporting the gain by buying replacement property. 1040nr online Replacement Property You must buy replacement property for the specific purpose of replacing your destroyed or stolen property. 1040nr online Property you acquire as a gift or inheritance does not qualify. 1040nr online You do not have to use the same funds you receive as
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1040nr online Publication 590 - Additional Material Table of Contents Appendices Appendices To help you complete your tax return, use the following appendices that include worksheets and tables. 1040nr online Appendix A — Summary Record of Traditional IRA(s) for 2013 and Worksheet for Determining Required Minimum Distributions. 1040nr online Appendix B — Worksheets you use if you receive social security benefits and are subject to the IRA deduction phaseout rules. 1040nr online A filled-in example is included. 1040nr online Worksheet 1, Computation of Modified AGI. 1040nr online Worksheet 2, Computation of Traditional IRA Deduction for 2013. 1040nr online Worksheet 3, Computation of Taxable Social Security Benefits. 1040nr online Comprehensive Example and completed worksheets. 1040nr online Appendix C — Life Expectancy Tables. 1040nr online These tables are included to assist you in computing your required minimum distribution amount if you have not taken all your assets from all your traditional IRAs before age 70½. 1040nr online Table I (Single Life Expectancy). 1040nr online Table II (Joint Life and Last Survivor Expectancy). 1040nr online Table III (Uniform Lifetime). 1040nr online Appendix A. 1040nr online Summary Record of Traditional IRA(s) for 2013   Name ______________________________________ I was □ covered □ not covered by my employer's retirement plan during the year. 1040nr online I became 59½ on ______________________________________(month) (day) (year) I became 70½ on ______________________________________(month) (day) (year)   Contributions Name of traditional IRA Date Amount contributed for 2013 Check if rollover contribution Fair Market Value of IRA as of December 31, 2013, from Form 5498 1. 1040nr online         2. 1040nr online         3. 1040nr online         4. 1040nr online         5. 1040nr online         6. 1040nr online         7. 1040nr online         8. 1040nr online         Total           Total contributions deducted on tax return $ Total contributions treated as nondeductible on Form 8606 $   Distributions Name of traditional IRA Date Amount of Distribution Reason (for example, retirement, rollover, conversion, withdrawal of excess contributions) Income earned on IRA Taxable amount reported on income tax return Nontaxable amount from Form 8606, line 13 1. 1040nr online             2. 1040nr online             3. 1040nr online             4. 1040nr online             5. 1040nr online             6. 1040nr online             7. 1040nr online             8. 1040nr online             Total               Basis of all traditional IRAs for 2013 and earlier years (from Form 8606, line 14) $ Note. 1040nr online You should keep copies of your income tax return, and Forms W-2, 8606, and 5498. 1040nr online Appendix A. 1040nr online (Continued) Worksheet for Determining Required Minimum Distributions 1. 1040nr online Age 70½ 71½ 72½ 73½ 74½ 2. 1040nr online Year age was reached           3. 1040nr online Value of IRA at the close of business on  December 31 of the year immediately prior to the year on line 21           4. 1040nr online Distribution period from Table III or life expectancy  from Life Expectancy Table I or Table II2           5. 1040nr online Required distribution (divide line 3 by line 4)3                         1. 1040nr online Age 75½ 76½ 77½ 78½ 79½ 2. 1040nr online Year age was reached           3. 1040nr online Value of IRA at the close of business on  December 31 of the year immediately prior to the year on line 21           4. 1040nr online Distribution period from Table III or life expectancy from Life Expectancy Table I or Table II2           5. 1040nr online Required distribution (divide line 3 by line 4)3                         1. 1040nr online Age 80½ 81½ 82½ 83½ 84½ 2. 1040nr online Year age was reached           3. 1040nr online Value of IRA at the close of business on  December 31 of the year immediately prior to the year on line 21           4. 1040nr online Distribution period from Table III or life expectancy from Life Expectancy Table I or Table II2           5. 1040nr online Required distribution (divide line 3 by line 4)3                         1. 1040nr online Age 85½ 86½ 87½ 88½ 89½ 2. 1040nr online Year age was reached           3. 1040nr online Value of IRA at the close of business on  December 31 of the year immediately prior to the year on line 21           4. 1040nr online Distribution period from Table III or life expectancy from Life Expectancy Table I or Table II2           5. 1040nr online 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. 1040nr online 2Use the appropriate life expectancy or distribution period for each year and for each IRA. 1040nr online 3If you have more than one IRA, you must withdraw an amount equal to the total of the required distributions figured for each IRA. 1040nr online You can, however, withdraw the total from one IRA or from more than one IRA. 1040nr online Appendix B. 1040nr online 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. 1040nr online (See Are You Covered by an Employer Plan? in chapter 1. 1040nr online )  Use Worksheet 1 to figure your modified adjusted gross income. 1040nr online This amount is needed in the computation of your IRA deduction, if any, which is figured using Worksheet 2. 1040nr online   The IRA deduction figured using Worksheet 2 is entered on your tax return. 1040nr online Worksheet 1 Computation of Modified AGI (For use only by taxpayers who receive social security benefits)   Filing Status — Check only one box:  □ A. 1040nr online Married filing jointly  □ B. 1040nr online Single, Head of Household, Qualifying Widow(er), or Married filing separately and  lived apart from your spouse during the entire year  □ C. 1040nr online Married filing separately and lived with your spouse at any time during the year     1. 1040nr online 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. 1040nr online )  1. 1040nr online   2. 1040nr online Enter the amount in box 5 of all Forms SSA-1099 and Forms RRB-1099  2. 1040nr online   3. 1040nr online Enter one-half of line 2  3. 1040nr online   4. 1040nr online Enter the amount of any foreign earned income exclusion, foreign housing exclusion, U. 1040nr online S. 1040nr online 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. 1040nr online   5. 1040nr online Enter the amount of any tax-exempt interest reported on line 8b of Form 1040 or 1040A  5. 1040nr online   6. 1040nr online Add lines 1, 3, 4, and 5  6. 1040nr online   7. 1040nr online Enter the amount listed below for your filing status. 1040nr online $32,000 if you checked box A above. 1040nr online $25,000 if you checked box B above. 1040nr online $0 if you checked box C above. 1040nr online  7. 1040nr online   8. 1040nr online Subtract line 7 from line 6. 1040nr online If zero or less, enter -0- on this line  8. 1040nr online   9. 1040nr online If line 8 is zero, skip to line 17, enter -0-, and continue with line 18. 1040nr online   If line 8 is more than zero, enter the amount listed below for your filing status. 1040nr online $12,000 if you checked box A above. 1040nr online $9,000 if you checked box B above. 1040nr online $0 if you checked box C above  9. 1040nr online   10. 1040nr online Subtract line 9 from line 8. 1040nr online If zero or less, enter -0-  10. 1040nr online   11. 1040nr online Enter the smaller of line 8 or line 9  11. 1040nr online   12. 1040nr online Enter one-half of line 11  12. 1040nr online   13. 1040nr online Enter the smaller of line 3 or line 12  13. 1040nr online   14. 1040nr online Multiply line 10 by . 1040nr online 85. 1040nr online If line 10 is zero, enter -0-  14. 1040nr online   15. 1040nr online Add lines 13 and 14  15. 1040nr online   16. 1040nr online Multiply line 2 by . 1040nr online 85  16. 1040nr online   17. 1040nr online Taxable benefits to be included in modified AGI for traditional IRA deduction purposes. 1040nr online  Enter the smaller of line 15 or line 16  17. 1040nr online   18. 1040nr online 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. 1040nr online   19. 1040nr online Modified AGI for determining your reduced traditional IRA deduction — add lines 1, 17, and 18. 1040nr online Enter here and on line 2 of Worksheet 2, next  19. 1040nr online   Appendix B. 1040nr online (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 . 1040nr online . 1040nr online . 1040nr online AND your modified AGI is over . 1040nr online . 1040nr online . 1040nr online THEN enter on line 1 below . 1040nr online . 1040nr online . 1040nr online                 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. 1040nr online Skip this worksheet, proceed to Worksheet 3, and enter your IRA deduction on line 2 of Worksheet 3. 1040nr online  **If you did not live with your spouse at any time during the year, consider your filing status as single. 1040nr online  Note. 1040nr online If you were married and you or your spouse worked and you both contributed to IRAs, figure the deduction for each of you separately. 1040nr online               1. 1040nr online Enter the applicable amount from above 1. 1040nr online   2. 1040nr online Enter your modified AGI from Worksheet 1, line 19 2. 1040nr online     Note. 1040nr online If line 2 is equal to or more than the amount on line 1, stop here; your traditional IRA contributions are not deductible. 1040nr online Proceed to Worksheet 3. 1040nr online     3. 1040nr online Subtract line 2 from line 1 3. 1040nr online   4. 1040nr online Multiply line 3 by the percentage below that applies to you. 1040nr online If the result is not a multiple of $10, round it to the next highest multiple of $10. 1040nr online (For example, $611. 1040nr online 40 is rounded to $620. 1040nr online ) However, if the result is less than $200, enter $200. 1040nr online       Married filing jointly or qualifying widow(er) and you are covered by an employer plan, multiply line 3 by 27. 1040nr online 5%  (. 1040nr online 275) (by 32. 1040nr online 5% (. 1040nr online 325) if you are age 50 or older). 1040nr online All others, multiply line 3 by 55% (. 1040nr online 55) (by 65% (. 1040nr online 65) if you are age 50 or older). 1040nr online 4. 1040nr online   5. 1040nr online 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). 1040nr online 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. 1040nr online   6. 1040nr online 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. 1040nr online   7. 1040nr online Deduction. 1040nr online Compare lines 4, 5, and 6. 1040nr online Enter the smallest amount here (or a smaller amount if you choose). 1040nr online Enter this amount on the Form 1040 or 1040A line for your IRA. 1040nr online (If the amount on line 6 is more than the amount on line 7, complete line 8. 1040nr online ) 7. 1040nr online   8. 1040nr online Nondeductible contributions. 1040nr online Subtract line 7 from line 5 or 6, whichever is smaller. 1040nr online Enter the result here and on line 1 of your Form 8606, Nondeductible IRAs. 1040nr online 8. 1040nr online   Appendix B. 1040nr online (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. 1040nr online Married filing jointly                   □ B. 1040nr online Single, Head of Household, Qualifying Widow(er), or Married filing separately  and lived apart from your spouse during the entire year                   □ C. 1040nr online Married filing separately and lived with your spouse at any time during the  year             1. 1040nr online 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. 1040nr online ) 1. 1040nr online   2. 1040nr online Deduction(s) from line 7 of Worksheet(s) 2 2. 1040nr online   3. 1040nr online Subtract line 2 from line 1 3. 1040nr online   4. 1040nr online Enter amount in box 5 of all Forms SSA-1099 and Forms RRB-1099 4. 1040nr online   5. 1040nr online Enter one-half of line 4 5. 1040nr online   6. 1040nr online Enter the amount of any foreign earned income exclusion, foreign housing exclusion, exclusion of income from U. 1040nr online S. 1040nr online 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. 1040nr online   7. 1040nr online Enter the amount of any tax-exempt interest reported on line 8b of Form 1040 or 1040A 7. 1040nr online   8. 1040nr online Add lines 3, 5, 6, and 7 8. 1040nr online   9. 1040nr online Enter the amount listed below for your filing status. 1040nr online $32,000 if you checked box A above. 1040nr online $25,000 if you checked box B above. 1040nr online $0 if you checked box C above. 1040nr online 9. 1040nr online   10. 1040nr online Subtract line 9 from line 8. 1040nr online If zero or less, enter -0- on this line. 1040nr online 10. 1040nr online   11. 1040nr online If line 10 is zero, stop here. 1040nr online None of your social security benefits are taxable. 1040nr online  If line 10 is more than zero, enter the amount listed below for your filing status. 1040nr online $12,000 if you checked box A above. 1040nr online $9,000 if you checked box B above. 1040nr online $0 if you checked box C above. 1040nr online 11. 1040nr online   12. 1040nr online Subtract line 11 from line 10. 1040nr online If zero or less, enter -0- 12. 1040nr online   13. 1040nr online Enter the smaller of line 10 or line 11 13. 1040nr online   14. 1040nr online Enter one-half of line 13 . 1040nr online 14. 1040nr online   15. 1040nr online Enter the smaller of line 5 or line 14 15. 1040nr online   16. 1040nr online Multiply line 12 by . 1040nr online 85. 1040nr online If line 12 is zero, enter -0- 16. 1040nr online   17. 1040nr online Add lines 15 and 16 17. 1040nr online   18. 1040nr online Multiply line 4 by . 1040nr online 85 18. 1040nr online   19. 1040nr online Taxable social security benefits. 1040nr online Enter the smaller of line 17 or line 18 19. 1040nr online   Appendix B. 1040nr online (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. 1040nr online He is 65 years old and had 2013 wages of $89,500. 1040nr online His wife did not work in 2013. 1040nr online He also received social security benefits of $12,000 and made a $6,000 contribution to his traditional IRA for the year. 1040nr online He had no foreign income, no tax-exempt interest, and no adjustments to income on lines 23 through 36 on his Form 1040. 1040nr online He participated in a section 401(k) retirement plan at work. 1040nr online  John completes worksheets 1 and 2. 1040nr online Worksheet 2 shows that his 2013 IRA deduction is $4,980. 1040nr online 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). 1040nr online  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. 1040nr online Worksheet 1 Computation of Modified AGI (For use only by taxpayers who receive social security benefits)   Filing Status — Check only one box:  ☑ A. 1040nr online Married filing jointly  □ B. 1040nr online Single, Head of Household, Qualifying Widow(er), or Married filing separately and lived apart from your spouse during the entire year  □ C. 1040nr online Married filing separately and lived with your spouse at any time during the year     1. 1040nr online 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. 1040nr online ) 1. 1040nr online 89,500 2. 1040nr online Enter the amount in box 5 of all Forms SSA-1099 and Forms RRB-1099 2. 1040nr online 12,000 3. 1040nr online Enter one-half of line 2 3. 1040nr online 6,000 4. 1040nr online Enter the amount of any foreign earned income exclusion, foreign housing exclusion, U. 1040nr online S. 1040nr online 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. 1040nr online 0 5. 1040nr online Enter the amount of any tax-exempt interest reported on line 8b of Form 1040 or 1040A 5. 1040nr online 0 6. 1040nr online Add lines 1, 3, 4, and 5 6. 1040nr online 95,500 7. 1040nr online Enter the amount listed below for your filing status. 1040nr online $32,000 if you checked box A above. 1040nr online $25,000 if you checked box B above. 1040nr online $0 if you checked box C above. 1040nr online 7. 1040nr online 32,000 8. 1040nr online Subtract line 7 from line 6. 1040nr online If zero or less, enter -0- on this line 8. 1040nr online 63,500 9. 1040nr online If line 8 is zero, skip to line 17, enter -0-, and continue with line 18. 1040nr online   If line 8 is more than zero, enter the amount listed below for your filing status. 1040nr online $12,000 if you checked box A above. 1040nr online $9,000 if you checked box B above. 1040nr online $0 if you checked box C above 9. 1040nr online 12,000 10. 1040nr online Subtract line 9 from line 8. 1040nr online If zero or less, enter -0- 10. 1040nr online 51,500 11. 1040nr online Enter the smaller of line 8 or line 9 11. 1040nr online 12,000 12. 1040nr online Enter one-half of line 11 12. 1040nr online 6,000 13. 1040nr online Enter the smaller of line 3 or line 12 13. 1040nr online 6,000 14. 1040nr online Multiply line 10 by . 1040nr online 85. 1040nr online If line 10 is zero, enter -0- 14. 1040nr online 43,775 15. 1040nr online Add lines 13 and 14 15. 1040nr online 49,775 16. 1040nr online Multiply line 2 by . 1040nr online 85 16. 1040nr online 10,200 17. 1040nr online Taxable benefits to be included in modified AGI for traditional IRA deduction purposes. 1040nr online  Enter the smaller of line 15 or line 16 17. 1040nr online 10,200 18. 1040nr online 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. 1040nr online 0 19. 1040nr online Modified AGI for determining your reduced traditional IRA deduction — add lines 1, 17, and 18. 1040nr online Enter here and on line 2 of Worksheet 2, next 19. 1040nr online 99,700 Appendix B. 1040nr online (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 . 1040nr online . 1040nr online . 1040nr online AND your modified AGI is over . 1040nr online . 1040nr online . 1040nr online THEN enter on line 1 below . 1040nr online . 1040nr online . 1040nr online                 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. 1040nr online Skip this worksheet, proceed to Worksheet 3, and enter your IRA deduction on line 2 of Worksheet 3. 1040nr online  **If you did not live with your spouse at any time during the year, consider your filing status as single. 1040nr online  Note. 1040nr online If you were married and you or your spouse worked and you both contributed to IRAs, figure the deduction for each of you separately. 1040nr online               1. 1040nr online Enter the applicable amount from above 1. 1040nr online 115,000 2. 1040nr online Enter your modified AGI from Worksheet 1, line 19 2. 1040nr online 99,700   Note. 1040nr online If line 2 is equal to or more than the amount on line 1, stop here; your traditional IRA contributions are not deductible. 1040nr online Proceed to Worksheet 3. 1040nr online     3. 1040nr online Subtract line 2 from line 1 3. 1040nr online 15,300 4. 1040nr online Multiply line 3 by the percentage below that applies to you. 1040nr online If the result is not a multiple of $10, round it to the next highest multiple of $10. 1040nr online (For example, $611. 1040nr online 40 is rounded to $620. 1040nr online ) However, if the result is less than $200, enter $200. 1040nr online       Married filing jointly or qualifying widow(er) and you are covered by an employer plan, multiply line 3 by 27. 1040nr online 5%  (. 1040nr online 275) (by 32. 1040nr online 5% (. 1040nr online 325) if you are age 50 or older). 1040nr online All others, multiply line 3 by 55% (. 1040nr online 55) (by 65% (. 1040nr online 65) if you are age 50 or older). 1040nr online 4. 1040nr online 4,980 5. 1040nr online 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). 1040nr online 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. 1040nr online 89,500 6. 1040nr online 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. 1040nr online 6,000 7. 1040nr online Deduction. 1040nr online Compare lines 4, 5, and 6. 1040nr online Enter the smallest amount here (or a smaller amount if you choose). 1040nr online Enter this amount on the Form 1040 or 1040A line for your IRA. 1040nr online (If the amount on line 6 is more than the amount on line 7, complete line 8. 1040nr online ) 7. 1040nr online 4,980 8. 1040nr online Nondeductible contributions. 1040nr online Subtract line 7 from line 5 or 6, whichever is smaller. 1040nr online Enter the result here and on line 1 of your Form 8606, Nondeductible IRAs. 1040nr online 8. 1040nr online 1,020 Appendix B. 1040nr online (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. 1040nr online Married filing jointly                   □ B. 1040nr online Single, Head of Household, Qualifying Widow(er), or Married filing separately  and lived apart from your spouse during the entire year                   □ C. 1040nr online Married filing separately and lived with your spouse at any time during the  year             1. 1040nr online 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. 1040nr online ) 1. 1040nr online 89,500 2. 1040nr online Deduction(s) from line 7 of Worksheet(s) 2 2. 1040nr online 4,980 3. 1040nr online Subtract line 2 from line 1 3. 1040nr online 84,520 4. 1040nr online Enter amount in box 5 of all Forms SSA-1099 and Forms RRB-1099 4. 1040nr online 12,000 5. 1040nr online Enter one-half of line 4 5. 1040nr online 6,000 6. 1040nr online Enter the amount of any foreign earned income exclusion, foreign housing exclusion, exclusion of income from U. 1040nr online S. 1040nr online 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. 1040nr online 0 7. 1040nr online Enter the amount of any tax-exempt interest reported on line 8b of Form 1040 or 1040A 7. 1040nr online 0 8. 1040nr online Add lines 3, 5, 6, and 7 8. 1040nr online 90,520 9. 1040nr online Enter the amount listed below for your filing status. 1040nr online $32,000 if you checked box A above. 1040nr online $25,000 if you checked box B above. 1040nr online $0 if you checked box C above. 1040nr online 9. 1040nr online 32,000 10. 1040nr online Subtract line 9 from line 8. 1040nr online If zero or less, enter -0- on this line. 1040nr online 10. 1040nr online 58,520 11. 1040nr online If line 10 is zero, stop here. 1040nr online None of your social security benefits are taxable. 1040nr online  If line 10 is more than zero, enter the amount listed below for your filing status. 1040nr online $12,000 if you checked box A above. 1040nr online $9,000 if you checked box B above. 1040nr online $0 if you checked box C above. 1040nr online 11. 1040nr online 12,000 12. 1040nr online Subtract line 11 from line 10. 1040nr online If zero or less, enter -0- 12. 1040nr online 46,520 13. 1040nr online Enter the smaller of line 10 or line 11 13. 1040nr online 12,000 14. 1040nr online Enter one-half of line 13 . 1040nr online 14. 1040nr online 6,000 15. 1040nr online Enter the smaller of line 5 or line 14 15. 1040nr online 6,000 16. 1040nr online Multiply line 12 by . 1040nr online 85. 1040nr online If line 12 is zero, enter -0- 16. 1040nr online 39,542 17. 1040nr online Add lines 15 and 16 17. 1040nr online 45,542 18. 1040nr online Multiply line 4 by . 1040nr online 85 18. 1040nr online 10,200 19. 1040nr online Taxable social security benefits. 1040nr online Enter the smaller of line 17 or line 18 19. 1040nr online 10,200 Appendix C. 1040nr online Life Expectancy Tables   Table I (Single Life Expectancy) (For Use by Beneficiaries)         Age Life Expectancy Age Life Expectancy 0 82. 1040nr online 4 28 55. 1040nr online 3 1 81. 1040nr online 6 29 54. 1040nr online 3 2 80. 1040nr online 6 30 53. 1040nr online 3 3 79. 1040nr online 7 31 52. 1040nr online 4 4 78. 1040nr online 7 32 51. 1040nr online 4 5 77. 1040nr online 7 33 50. 1040nr online 4 6 76. 1040nr online 7 34 49. 1040nr online 4 7 75. 1040nr online 8 35 48. 1040nr online 5 8 74. 1040nr online 8 36 47. 1040nr online 5 9 73. 1040nr online 8 37 46. 1040nr online 5 10 72. 1040nr online 8 38 45. 1040nr online 6 11 71. 1040nr online 8 39 44. 1040nr online 6 12 70. 1040nr online 8 40 43. 1040nr online 6 13 69. 1040nr online 9 41 42. 1040nr online 7 14 68. 1040nr online 9 42 41. 1040nr online 7 15 67. 1040nr online 9 43 40. 1040nr online 7 16 66. 1040nr online 9 44 39. 1040nr online 8 17 66. 1040nr online 0 45 38. 1040nr online 8 18 65. 1040nr online 0 46 37. 1040nr online 9 19 64. 1040nr online 0 47 37. 1040nr online 0 20 63. 1040nr online 0 48 36. 1040nr online 0 21 62. 1040nr online 1 49 35. 1040nr online 1 22 61. 1040nr online 1 50 34. 1040nr online 2 23 60. 1040nr online 1 51 33. 1040nr online 3 24 59. 1040nr online 1 52 32. 1040nr online 3 25 58. 1040nr online 2 53 31. 1040nr online 4 26 57. 1040nr online 2 54 30. 1040nr online 5 27 56. 1040nr online 2 55 29. 1040nr online 6 Appendix C. 1040nr online (Continued)   Table I (Single Life Expectancy) (For Use by Beneficiaries)         Age Life Expectancy Age Life Expectancy 56 28. 1040nr online 7 84 8. 1040nr online 1 57 27. 1040nr online 9 85 7. 1040nr online 6 58 27. 1040nr online 0 86 7. 1040nr online 1 59 26. 1040nr online 1 87 6. 1040nr online 7 60 25. 1040nr online 2 88 6. 1040nr online 3 61 24. 1040nr online 4 89 5. 1040nr online 9 62 23. 1040nr online 5 90 5. 1040nr online 5 63 22. 1040nr online 7 91 5. 1040nr online 2 64 21. 1040nr online 8 92 4. 1040nr online 9 65 21. 1040nr online 0 93 4. 1040nr online 6 66 20. 1040nr online 2 94 4. 1040nr online 3 67 19. 1040nr online 4 95 4. 1040nr online 1 68 18. 1040nr online 6 96 3. 1040nr online 8 69 17. 1040nr online 8 97 3. 1040nr online 6 70 17. 1040nr online 0 98 3. 1040nr online 4 71 16. 1040nr online 3 99 3. 1040nr online 1 72 15. 1040nr online 5 100 2. 1040nr online 9 73 14. 1040nr online 8 101 2. 1040nr online 7 74 14. 1040nr online 1 102 2. 1040nr online 5 75 13. 1040nr online 4 103 2. 1040nr online 3 76 12. 1040nr online 7 104 2. 1040nr online 1 77 12. 1040nr online 1 105 1. 1040nr online 9 78 11. 1040nr online 4 106 1. 1040nr online 7 79 10. 1040nr online 8 107 1. 1040nr online 5 80 10. 1040nr online 2 108 1. 1040nr online 4 81 9. 1040nr online 7 109 1. 1040nr online 2 82 9. 1040nr online 1 110 1. 1040nr online 1 83 8. 1040nr online 6 111 and over 1. 1040nr online 0 Appendix C. 1040nr online Life Expectancy Tables (Continued) Table II (Joint Life and Last Survivor Expectancy)  (For Use by Owners Whose Spouses Are More Than 10 Years Younger and Are the Sole Beneficiaries of Their IRAs) Ages 20 21 22 23 24 25 26 27 28 29 20 70. 1040nr online 1 69. 1040nr online 6 69. 1040nr online 1 68. 1040nr online 7 68. 1040nr online 3 67. 1040nr online 9 67. 1040nr online 5 67. 1040nr online 2 66. 1040nr online 9 66. 1040nr online 6 21 69. 1040nr online 6 69. 1040nr online 1 68. 1040nr online 6 68. 1040nr online 2 67. 1040nr online 7 67. 1040nr online 3 66. 1040nr online 9 66. 1040nr online 6 66. 1040nr online 2 65. 1040nr online 9 22 69. 1040nr online 1 68. 1040nr online 6 68. 1040nr online 1 67. 1040nr online 6 67. 1040nr online 2 66. 1040nr online 7 66. 1040nr online 3 65. 1040nr online 9 65. 1040nr online 6 65. 1040nr online 2 23 68. 1040nr online 7 68. 1040nr online 2 67. 1040nr online 6 67. 1040nr online 1 66. 1040nr online 6 66. 1040nr online 2 65. 1040nr online 7 65. 1040nr online 3 64. 1040nr online 9 64. 1040nr online 6 24 68. 1040nr online 3 67. 1040nr online 7 67. 1040nr online 2 66. 1040nr online 6 66. 1040nr online 1 65. 1040nr online 6 65. 1040nr online 2 64. 1040nr online 7 64. 1040nr online 3 63. 1040nr online 9 25 67. 1040nr online 9 67. 1040nr online 3 66. 1040nr online 7 66. 1040nr online 2 65. 1040nr online 6 65. 1040nr online 1 64. 1040nr online 6 64. 1040nr online 2 63. 1040nr online 7 63. 1040nr online 3 26 67. 1040nr online 5 66. 1040nr online 9 66. 1040nr online 3 65. 1040nr online 7 65. 1040nr online 2 64. 1040nr online 6 64. 1040nr online 1 63. 1040nr online 6 63. 1040nr online 2 62. 1040nr online 8 27 67. 1040nr online 2 66. 1040nr online 6 65. 1040nr online 9 65. 1040nr online 3 64. 1040nr online 7 64. 1040nr online 2 63. 1040nr online 6 63. 1040nr online 1 62. 1040nr online 7 62. 1040nr online 2 28 66. 1040nr online 9 66. 1040nr online 2 65. 1040nr online 6 64. 1040nr online 9 64. 1040nr online 3 63. 1040nr online 7 63. 1040nr online 2 62. 1040nr online 7 62. 1040nr online 1 61. 1040nr online 7 29 66. 1040nr online 6 65. 1040nr online 9 65. 1040nr online 2 64. 1040nr online 6 63. 1040nr online 9 63. 1040nr online 3 62. 1040nr online 8 62. 1040nr online 2 61. 1040nr online 7 61. 1040nr online 2 30 66. 1040nr online 3 65. 1040nr online 6 64. 1040nr online 9 64. 1040nr online 2 63. 1040nr online 6 62. 1040nr online 9 62. 1040nr online 3 61. 1040nr online 8 61. 1040nr online 2 60. 1040nr online 7 31 66. 1040nr online 1 65. 1040nr online 3 64. 1040nr online 6 63. 1040nr online 9 63. 1040nr online 2 62. 1040nr online 6 62. 1040nr online 0 61. 1040nr online 4 60. 1040nr online 8 60. 1040nr online 2 32 65. 1040nr online 8 65. 1040nr online 1 64. 1040nr online 3 63. 1040nr online 6 62. 1040nr online 9 62. 1040nr online 2 61. 1040nr online 6 61. 1040nr online 0 60. 1040nr online 4 59. 1040nr online 8 33 65. 1040nr online 6 64. 1040nr online 8 64. 1040nr online 1 63. 1040nr online 3 62. 1040nr online 6 61. 1040nr online 9 61. 1040nr online 3 60. 1040nr online 6 60. 1040nr online 0 59. 1040nr online 4 34 65. 1040nr online 4 64. 1040nr online 6 63. 1040nr online 8 63. 1040nr online 1 62. 1040nr online 3 61. 1040nr online 6 60. 1040nr online 9 60. 1040nr online 3 59. 1040nr online 6 59. 1040nr online 0 35 65. 1040nr online 2 64. 1040nr online 4 63. 1040nr online 6 62. 1040nr online 8 62. 1040nr online 1 61. 1040nr online 4 60. 1040nr online 6 59. 1040nr online 9 59. 1040nr online 3 58. 1040nr online 6 36 65. 1040nr online 0 64. 1040nr online 2 63. 1040nr online 4 62. 1040nr online 6 61. 1040nr online 9 61. 1040nr online 1 60. 1040nr online 4 59. 1040nr online 6 59. 1040nr online 0 58. 1040nr online 3 37 64. 1040nr online 9 64. 1040nr online 0 63. 1040nr online 2 62. 1040nr online 4 61. 1040nr online 6 60. 1040nr online 9 60. 1040nr online 1 59. 1040nr online 4 58. 1040nr online 7 58. 1040nr online 0 38 64. 1040nr online 7 63. 1040nr online 9 63. 1040nr online 0 62. 1040nr online 2 61. 1040nr online 4 60. 1040nr online 6 59. 1040nr online 9 59. 1040nr online 1 58. 1040nr online 4 57. 1040nr online 7 39 64. 1040nr online 6 63. 1040nr online 7 62. 1040nr online 9 62. 1040nr online 1 61. 1040nr online 2 60. 1040nr online 4 59. 1040nr online 6 58. 1040nr online 9 58. 1040nr online 1 57. 1040nr online 4 40 64. 1040nr online 4 63. 1040nr online 6 62. 1040nr online 7 61. 1040nr online 9 61. 1040nr online 1 60. 1040nr online 2 59. 1040nr online 4 58. 1040nr online 7 57. 1040nr online 9 57. 1040nr online 1 41 64. 1040nr online 3 63. 1040nr online 5 62. 1040nr online 6 61. 1040nr online 7 60. 1040nr online 9 60. 1040nr online 1 59. 1040nr online 3 58. 1040nr online 5 57. 1040nr online 7 56. 1040nr online 9 42 64. 1040nr online 2 63. 1040nr online 3 62. 1040nr online 5 61. 1040nr online 6 60. 1040nr online 8 59. 1040nr online 9 59. 1040nr online 1 58. 1040nr online 3 57. 1040nr online 5 56. 1040nr online 7 43 64. 1040nr online 1 63. 1040nr online 2 62. 1040nr online 4 61. 1040nr online 5 60. 1040nr online 6 59. 1040nr online 8 58. 1040nr online 9 58. 1040nr online 1 57. 1040nr online 3 56. 1040nr online 5 44 64. 1040nr online 0 63. 1040nr online 1 62. 1040nr online 2 61. 1040nr online 4 60. 1040nr online 5 59. 1040nr online 6 58. 1040nr online 8 57. 1040nr online 9 57. 1040nr online 1 56. 1040nr online 3 45 64. 1040nr online 0 63. 1040nr online 0 62. 1040nr online 2 61. 1040nr online 3 60. 1040nr online 4 59. 1040nr online 5 58. 1040nr online 6 57. 1040nr online 8 56. 1040nr online 9 56. 1040nr online 1 46 63. 1040nr online 9 63. 1040nr online 0 62. 1040nr online 1 61. 1040nr online 2 60. 1040nr online 3 59. 1040nr online 4 58. 1040nr online 5 57. 1040nr online 7 56. 1040nr online 8 56. 1040nr online 0 47 63. 1040nr online 8 62. 1040nr online 9 62. 1040nr online 0 61. 1040nr online 1 60. 1040nr online 2 59. 1040nr online 3 58. 1040nr online 4 57. 1040nr online 5 56. 1040nr online 7 55. 1040nr online 8 48 63. 1040nr online 7 62. 1040nr online 8 61. 1040nr online 9 61. 1040nr online 0 60. 1040nr online 1 59. 1040nr online 2 58. 1040nr online 3 57. 1040nr online 4 56. 1040nr online 5 55. 1040nr online 7 49 63. 1040nr online 7 62. 1040nr online 8 61. 1040nr online 8 60. 1040nr online 9 60. 1040nr online 0 59. 1040nr online 1 58. 1040nr online 2 57. 1040nr online 3 56. 1040nr online 4 55. 1040nr online 6 50 63. 1040nr online 6 62. 1040nr online 7 61. 1040nr online 8 60. 1040nr online 8 59. 1040nr online 9 59. 1040nr online 0 58. 1040nr online 1 57. 1040nr online 2 56. 1040nr online 3 55. 1040nr online 4 51 63. 1040nr online 6 62. 1040nr online 6 61. 1040nr online 7 60. 1040nr online 8 59. 1040nr online 9 58. 1040nr online 9 58. 1040nr online 0 57. 1040nr online 1 56. 1040nr online 2 55. 1040nr online 3 52 63. 1040nr online 5 62. 1040nr online 6 61. 1040nr online 7 60. 1040nr online 7 59. 1040nr online 8 58. 1040nr online 9 58. 1040nr online 0 57. 1040nr online 1 56. 1040nr online 1 55. 1040nr online 2 53 63. 1040nr online 5 62. 1040nr online 5 61. 1040nr online 6 60. 1040nr online 7 59. 1040nr online 7 58. 1040nr online 8 57. 1040nr online 9 57. 1040nr online 0 56. 1040nr online 1 55. 1040nr online 2 54 63. 1040nr online 5 62. 1040nr online 5 61. 1040nr online 6 60. 1040nr online 6 59. 1040nr online 7 58. 1040nr online 8 57. 1040nr online 8 56. 1040nr online 9 56. 1040nr online 0 55. 1040nr online 1 55 63. 1040nr online 4 62. 1040nr online 5 61. 1040nr online 5 60. 1040nr online 6 59. 1040nr online 6 58. 1040nr online 7 57. 1040nr online 8 56. 1040nr online 8 55. 1040nr online 9 55. 1040nr online 0 56 63. 1040nr online 4 62. 1040nr online 4 61. 1040nr online 5 60. 1040nr online 5 59. 1040nr online 6 58. 1040nr online 7 57. 1040nr online 7 56. 1040nr online 8 55. 1040nr online 9 54. 1040nr online 9 57 63. 1040nr online 4 62. 1040nr online 4 61. 1040nr online 5 60. 1040nr online 5 59. 1040nr online 6 58. 1040nr online 6 57. 1040nr online 7 56. 1040nr online 7 55. 1040nr online 8 54. 1040nr online 9 58 63. 1040nr online 3 62. 1040nr online 4 61. 1040nr online 4 60. 1040nr online 5 59. 1040nr online 5 58. 1040nr online 6 57. 1040nr online 6 56. 1040nr online 7 55. 1040nr online 8 54. 1040nr online 8 59 63. 1040nr online 3 62. 1040nr online 3 61. 1040nr online 4 60. 1040nr online 4 59. 1040nr online 5 58. 1040nr online 5 57. 1040nr online 6 56. 1040nr online 7 55. 1040nr online 7 54. 1040nr online 8 Appendix C. 1040nr online (Continued) Table II (continued) (Joint Life and Last Survivor Expectancy)  (For Use by Owners Whose Spouses Are More Than 10 Years Younger and Are the Sole Beneficiaries of Their IRAs) Ages 20 21 22 23 24 25 26 27 28 29 60 63. 1040nr online 3 62. 1040nr online 3 61. 1040nr online 4 60. 1040nr online 4 59. 1040nr online 5 58. 1040nr online 5 57. 1040nr online 6 56. 1040nr online 6 55. 1040nr online 7 54. 1040nr online 7 61 63. 1040nr online 3 62. 1040nr online 3 61. 1040nr online 3 60. 1040nr online 4 59. 1040nr online 4 58. 1040nr online 5 57. 1040nr online 5 56. 1040nr online 6 55. 1040nr online 6 54. 1040nr online 7 62 63. 1040nr online 2 62. 1040nr online 3 61. 1040nr online 3 60. 1040nr online 4 59. 1040nr online 4 58. 1040nr online 4 57. 1040nr online 5 56. 1040nr online 5 55. 1040nr online 6 54. 1040nr online 7 63 63. 1040nr online 2 62. 1040nr online 3 61. 1040nr online 3 60. 1040nr online 3 59. 1040nr online 4 58. 1040nr online 4 57. 1040nr online 5 56. 1040nr online 5 55. 1040nr online 6 54. 1040nr online 6 64 63. 1040nr online 2 62. 1040nr online 2 61. 1040nr online 3 60. 1040nr online 3 59. 1040nr online 4 58. 1040nr online 4 57. 1040nr online 4 56. 1040nr online 5 55. 1040nr online 5 54. 1040nr online 6 65 63. 1040nr online 2 62. 1040nr online 2 61. 1040nr online 3 60. 1040nr online 3 59. 1040nr online 3 58. 1040nr online 4 57. 1040nr online 4 56. 1040nr online 5 55. 1040nr online 5 54. 1040nr online 6 66 63. 1040nr online 2 62. 1040nr online 2 61. 1040nr online 2 60. 1040nr online 3 59. 1040nr online 3 58. 1040nr online 4 57. 1040nr online 4 56. 1040nr online 4 55. 1040nr online 5 54. 1040nr online 5 67 63. 1040nr online 2 62. 1040nr online 2 61. 1040nr online 2 60. 1040nr online 3 59. 1040nr online 3 58. 1040nr online 3 57. 1040nr online 4 56. 1040nr online 4 55. 1040nr online 5 54. 1040nr online 5 68 63. 1040nr online 1 62. 1040nr online 2 61. 1040nr online 2 60. 1040nr online 2 59. 1040nr online 3 58. 1040nr online 3 57. 1040nr online 4 56. 1040nr online 4 55. 1040nr online 4 54. 1040nr online 5 69 63. 1040nr online 1 62. 1040nr online 2 61. 1040nr online 2 60. 1040nr online 2 59. 1040nr online 3 58. 1040nr online 3 57. 1040nr online 3 56. 1040nr online 4 55. 1040nr online 4 54. 1040nr online 5 70 63. 1040nr online 1 62. 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online 3 80 63. 1040nr online 1 62. 1040nr online 1 61. 1040nr online 1 60. 1040nr online 1 59. 1040nr online 2 58. 1040nr online 2 57. 1040nr online 2 56. 1040nr online 3 55. 1040nr online 3 54. 1040nr online 3 81 63. 1040nr online 1 62. 1040nr online 1 61. 1040nr online 1 60. 1040nr online 1 59. 1040nr online 2 58. 1040nr online 2 57. 1040nr online 2 56. 1040nr online 3 55. 1040nr online 3 54. 1040nr online 3 82 63. 1040nr online 1 62. 1040nr online 1 61. 1040nr online 1 60. 1040nr online 1 59. 1040nr online 2 58. 1040nr online 2 57. 1040nr online 2 56. 1040nr online 3 55. 1040nr online 3 54. 1040nr online 3 83 63. 1040nr online 1 62. 1040nr online 1 61. 1040nr online 1 60. 1040nr online 1 59. 1040nr online 2 58. 1040nr online 2 57. 1040nr online 2 56. 1040nr online 3 55. 1040nr online 3 54. 1040nr online 3 84 63. 1040nr online 0 62. 1040nr online 1 61. 1040nr online 1 60. 1040nr online 1 59. 1040nr online 2 58. 1040nr online 2 57. 1040nr online 2 56. 1040nr online 3 55. 1040nr online 3 54. 1040nr online 3 85 63. 1040nr online 0 62. 1040nr online 1 61. 1040nr online 1 60. 1040nr online 1 59. 1040nr online 2 58. 1040nr online 2 57. 1040nr online 2 56. 1040nr online 3 55. 1040nr online 3 54. 1040nr online 3 86 63. 1040nr online 0 62. 1040nr online 1 61. 1040nr online 1 60. 1040nr online 1 59. 1040nr online 2 58. 1040nr online 2 57. 1040nr online 2 56. 1040nr online 2 55. 1040nr online 3 54. 1040nr online 3 87 63. 1040nr online 0 62. 1040nr online 1 61. 1040nr online 1 60. 1040nr online 1 59. 1040nr online 2 58. 1040nr online 2 57. 1040nr online 2 56. 1040nr online 2 55. 1040nr online 3 54. 1040nr online 3 88 63. 1040nr online 0 62. 1040nr online 1 61. 1040nr online 1 60. 1040nr online 1 59. 1040nr online 2 58. 1040nr online 2 57. 1040nr online 2 56. 1040nr online 2 55. 1040nr online 3 54. 1040nr online 3 89 63. 1040nr online 0 62. 1040nr online 1 61. 1040nr online 1 60. 1040nr online 1 59. 1040nr online 1 58. 1040nr online 2 57. 1040nr online 2 56. 1040nr online 2 55. 1040nr online 3 54. 1040nr online 3 90 63. 1040nr online 0 62. 1040nr online 1 61. 1040nr online 1 60. 1040nr online 1 59. 1040nr online 1 58. 1040nr online 2 57. 1040nr online 2 56. 1040nr online 2 55. 1040nr online 3 54. 1040nr online 3 91 63. 1040nr online 0 62. 1040nr online 1 61. 1040nr online 1 60. 1040nr online 1 59. 1040nr online 1 58. 1040nr online 2 57. 1040nr online 2 56. 1040nr online 2 55. 1040nr online 3 54. 1040nr online 3 92 63. 1040nr online 0 62. 1040nr online 1 61. 1040nr online 1 60. 1040nr online 1 59. 1040nr online 1 58. 1040nr online 2 57. 1040nr online 2 56. 1040nr online 2 55. 1040nr online 3 54. 1040nr online 3 93 63. 1040nr online 0 62. 1040nr online 1 61. 1040nr online 1 60. 1040nr online 1 59. 1040nr online 1 58. 1040nr online 2 57. 1040nr online 2 56. 1040nr online 2 55. 1040nr online 3 54. 1040nr online 3 94 63. 1040nr online 0 62. 1040nr online 1 61. 1040nr online 1 60. 1040nr online 1 59. 1040nr online 1 58. 1040nr online 2 57. 1040nr online 2 56. 1040nr online 2 55. 1040nr online 3 54. 1040nr online 3 95 63. 1040nr online 0 62. 1040nr online 1 61. 1040nr online 1 60. 1040nr online 1 59. 1040nr online 1 58. 1040nr online 2 57. 1040nr online 2 56. 1040nr online 2 55. 1040nr online 3 54. 1040nr online 3 96 63. 1040nr online 0 62. 1040nr online 1 61. 1040nr online 1 60. 1040nr online 1 59. 1040nr online 1 58. 1040nr online 2 57. 1040nr online 2 56. 1040nr online 2 55. 1040nr online 3 54. 1040nr online 3 97 63. 1040nr online 0 62. 1040nr online 1 61. 1040nr online 1 60. 1040nr online 1 59. 1040nr online 1 58. 1040nr online 2 57. 1040nr online 2 56. 1040nr online 2 55. 1040nr online 3 54. 1040nr online 3 98 63. 1040nr online 0 62. 1040nr online 1 61. 1040nr online 1 60. 1040nr online 1 59. 1040nr online 1 58. 1040nr online 2 57. 1040nr online 2 56. 1040nr online 2 55. 1040nr online 3 54. 1040nr online 3 99 63. 1040nr online 0 62. 1040nr online 1 61. 1040nr online 1 60. 1040nr online 1 59. 1040nr online 1 58. 1040nr online 2 57. 1040nr online 2 56. 1040nr online 2 55. 1040nr online 3 54. 1040nr online 3 Appendix C. 1040nr online (Continued) Table II (continued) (Joint Life and Last Survivor Expectancy)  (For Use by Owners Whose Spouses Are More Than 10 Years Younger and Are the Sole Beneficiaries of Their IRAs) Ages 20 21 22 23 24 25 26 27 28 29 100 63. 1040nr online 0 62. 1040nr online 1 61. 1040nr online 1 60. 1040nr online 1 59. 1040nr online 1 58. 1040nr online 2 57. 1040nr online 2 56. 1040nr online 2 55. 1040nr online 3 54. 1040nr online 3 101 63. 1040nr online 0 62. 1040nr online 1 61. 1040nr online 1 60. 1040nr online 1 59. 1040nr online 1 58. 1040nr online 2 57. 1040nr online 2 56. 1040nr online 2 55. 1040nr online 3 54. 1040nr online 3 102 63. 1040nr online 0 62. 1040nr online 1 61. 1040nr online 1 60. 1040nr online 1 59. 1040nr online 1 58. 1040nr online 2 57. 1040nr online 2 56. 1040nr online 2 55. 1040nr online 3 54. 1040nr online 3 103 63. 1040nr online 0 62. 1040nr online 1 61. 1040nr online 1 60. 1040nr online 1 59. 1040nr online 1 58. 1040nr online 2 57. 1040nr online 2 56. 1040nr online 2 55. 1040nr online 3 54. 1040nr online 3 104 63. 1040nr online 0 62. 1040nr online 1 61. 1040nr online 1 60. 1040nr online 1 59. 1040nr online 1 58. 1040nr online 2 57. 1040nr online 2 56. 1040nr online 2 55. 1040nr online 3 54. 1040nr online 3 105 63. 1040nr online 0 62. 1040nr online 1 61. 1040nr online 1 60. 1040nr online 1 59. 1040nr online 1 58. 1040nr online 2 57. 1040nr online 2 56. 1040nr online 2 55. 1040nr online 3 54. 1040nr online 3 106 63. 1040nr online 0 62. 1040nr online 1 61. 1040nr online 1 60. 1040nr online 1 59. 1040nr online 1 58. 1040nr online 2 57. 1040nr online 2 56. 1040nr online 2 55. 1040nr online 3 54. 1040nr online 3 107 63. 1040nr online 0 62. 1040nr online 1 61. 1040nr online 1 60. 1040nr online 1 59. 1040nr online 1 58. 1040nr online 2 57. 1040nr online 2 56. 1040nr online 2 55. 1040nr online 3 54. 1040nr online 3 108 63. 1040nr online 0 62. 1040nr online 1 61. 1040nr online 1 60. 1040nr online 1 59. 1040nr online 1 58. 1040nr online 2 57. 1040nr online 2 56. 1040nr online 2 55. 1040nr online 3 54. 1040nr online 3 109 63. 1040nr online 0 62. 1040nr online 1 61. 1040nr online 1 60. 1040nr online 1 59. 1040nr online 1 58. 1040nr online 2 57. 1040nr online 2 56. 1040nr online 2 55. 1040nr online 3 54. 1040nr online 3 110 63. 1040nr online 0 62. 1040nr online 1 61. 1040nr online 1 60. 1040nr online 1 59. 1040nr online 1 58. 1040nr online 2 57. 1040nr online 2 56. 1040nr online 2 55. 1040nr online 3 54. 1040nr online 3 111 63. 1040nr online 0 62. 1040nr online 1 61. 1040nr online 1 60. 1040nr online 1 59. 1040nr online 1 58. 1040nr online 2 57. 1040nr online 2 56. 1040nr online 2 55. 1040nr online 3 54. 1040nr online 3 112 63. 1040nr online 0 62. 1040nr online 1 61. 1040nr online 1 60. 1040nr online 1 59. 1040nr online 1 58. 1040nr online 2 57. 1040nr online 2 56. 1040nr online 2 55. 1040nr online 3 54. 1040nr online 3 113 63. 1040nr online 0 62. 1040nr online 1 61. 1040nr online 1 60. 1040nr online 1 59. 1040nr online 1 58. 1040nr online 2 57. 1040nr online 2 56. 1040nr online 2 55. 1040nr online 3 54. 1040nr online 3 114 63. 1040nr online 0 62. 1040nr online 1 61. 1040nr online 1 60. 1040nr online 1 59. 1040nr online 1 58. 1040nr online 2 57. 1040nr online 2 56. 1040nr online 2 55. 1040nr online 3 54. 1040nr online 3 115+ 63. 1040nr online 0 62. 1040nr online 1 61. 1040nr online 1 60. 1040nr online 1 59. 1040nr online 1 58. 1040nr online 2 57. 1040nr online 2 56. 1040nr online 2 55. 1040nr online 3 54. 1040nr online 3 Table II (continued) (Joint Life and Last Survivor Expectancy)  (For Use by Owners Whose Spouses Are More Than 10 Years Younger and Are the Sole Beneficiaries of Their IRAs) Ages 30 31 32 33 34 35 36 37 38 39 30 60. 1040nr online 2 59. 1040nr online 7 59. 1040nr online 2 58. 1040nr online 8 58. 1040nr online 4 58. 1040nr online 0 57. 1040nr online 6 57. 1040nr online 3 57. 1040nr online 0 56. 1040nr online 7 31 59. 1040nr online 7 59. 1040nr online 2 58. 1040nr online 7 58. 1040nr online 2 57. 1040nr online 8 57. 1040nr online 4 57. 1040nr online 0 56. 1040nr online 6 56. 1040nr online 3 56. 1040nr online 0 32 59. 1040nr online 2 58. 1040nr online 7 58. 1040nr online 2 57. 1040nr online 7 57. 1040nr online 2 56. 1040nr online 8 56. 1040nr online 4 56. 1040nr online 0 55. 1040nr online 6 55. 1040nr online 3 33 58. 1040nr online 8 58. 1040nr online 2 57. 1040nr online 7 57. 1040nr online 2 56. 1040nr online 7 56. 1040nr online 2 55. 1040nr online 8 55. 1040nr online 4 55. 1040nr online 0 54. 1040nr online 7 34 58. 1040nr online 4 57. 1040nr online 8 57. 1040nr online 2 56. 1040nr online 7 56. 1040nr online 2 55. 1040nr online 7 55. 1040nr online 3 54. 1040nr online 8 54. 1040nr online 4 54. 1040nr online 0 35 58. 1040nr online 0 57. 1040nr online 4 56. 1040nr online 8 56. 1040nr online 2 55. 1040nr online 7 55. 1040nr online 2 54. 1040nr online 7 54. 1040nr online 3 53. 1040nr online 8 53. 1040nr online 4 36 57. 1040nr online 6 57. 1040nr online 0 56. 1040nr online 4 55. 1040nr online 8 55. 1040nr online 3 54. 1040nr online 7 54. 1040nr online 2 53. 1040nr online 7 53. 1040nr online 3 52. 1040nr online 8 37 57. 1040nr online 3 56. 1040nr online 6 56. 1040nr online 0 55. 1040nr online 4 54. 1040nr online 8 54. 1040nr online 3 53. 1040nr online 7 53. 1040nr online 2 52. 1040nr online 7 52. 1040nr online 3 38 57. 1040nr online 0 56. 1040nr online 3 55. 1040nr online 6 55. 1040nr online 0 54. 1040nr online 4 53. 1040nr online 8 53. 1040nr online 3 52. 1040nr online 7 52. 1040nr online 2 51. 1040nr online 7 39 56. 1040nr online 7 56. 1040nr online 0 55. 1040nr online 3 54. 1040nr online 7 54. 1040nr online 0 53. 1040nr online 4 52. 1040nr online 8 52. 1040nr online 3 51. 1040nr online 7 51. 1040nr online 2 40 56. 1040nr online 4 55. 1040nr online 7 55. 1040nr online 0 54. 1040nr online 3 53. 1040nr online 7 53. 1040nr online 0 52. 1040nr online 4 51. 1040nr online 8 51. 1040nr online 3 50. 1040nr online 8 41 56. 1040nr online 1 55. 1040nr online 4 54. 1040nr online 7 54. 1040nr online 0 53. 1040nr online 3 52. 1040nr online 7 52. 1040nr online 0 51. 1040nr online 4 50. 1040nr online 9 50. 1040nr online 3 42 55. 1040nr online 9 55. 1040nr online 2 54. 1040nr online 4 53. 1040nr online 7 53. 1040nr online 0 52. 1040nr online 3 51. 1040nr online 7 51. 1040nr online 1 50. 1040nr online 4 49. 1040nr online 9 43 55. 1040nr online 7 54. 1040nr online 9 54. 1040nr online 2 53. 1040nr online 4 52. 1040nr online 7 52. 1040nr online 0 51. 1040nr online 3 50. 1040nr online 7 50. 1040nr online 1 49. 1040nr online 5 44 55. 1040nr online 5 54. 1040nr online 7 53. 1040nr online 9 53. 1040nr online 2 52. 1040nr online 4 51. 1040nr online 7 51. 1040nr online 0 50. 1040nr online 4 49. 1040nr online 7 49. 1040nr online 1 45 55. 1040nr online 3 54. 1040nr online 5 53. 1040nr online 7 52. 1040nr online 9 52. 1040nr online 2 51. 1040nr online 5 50. 1040nr online 7 50. 1040nr online 0 49. 1040nr online 4 48. 1040nr online 7 46 55. 1040nr online 1 54. 1040nr online 3 53. 1040nr online 5 52. 1040nr online 7 52. 1040nr online 0 51. 1040nr online 2 50. 1040nr online 5 49. 1040nr online 8 49. 1040nr online 1 48. 1040nr online 4 47 55. 1040nr online 0 54. 1040nr online 1 53. 1040nr online 3 52. 1040nr online 5 51. 1040nr online 7 51. 1040nr online 0 50. 1040nr online 2 49. 1040nr online 5 48. 1040nr online 8 48. 1040nr online 1 48 54. 1040nr online 8 54. 1040nr online 0 53. 1040nr online 2 52. 1040nr online 3 51. 1040nr online 5 50. 1040nr online 8 50. 1040nr online 0 49. 1040nr online 2 48. 1040nr online 5 47. 1040nr online 8 Appendix C. 1040nr online (Continued) Table II (continued) (Joint Life and Last Survivor Expectancy)  (For Use by Owners Whose Spouses Are More Than 10 Years Younger and Are the Sole Beneficiaries of Their IRAs) Ages 30 31 32 33 34 35 36 37 38 39 49 54. 1040nr online 7 53. 1040nr online 8 53. 1040nr online 0 52. 1040nr online 2 51. 1040nr online 4 50. 1040nr online 6 49. 1040nr online 8 49. 1040nr online 0 48. 1040nr online 2 47. 1040nr online 5 50 54. 1040nr online 6 53. 1040nr online 7 52. 1040nr online 9 52. 1040nr online 0 51. 1040nr online 2 50. 1040nr online 4 49. 1040nr online 6 48. 1040nr online 8 48. 1040nr online 0 47. 1040nr online 3 51 54. 1040nr online 5 53. 1040nr online 6 52. 1040nr online 7 51. 1040nr online 9 51. 1040nr online 0 50. 1040nr online 2 49. 1040nr online 4 48. 1040nr online 6 47. 1040nr online 8 47. 1040nr online 0 52 54. 1040nr online 4 53. 1040nr online 5 52. 1040nr online 6 51. 1040nr online 7 50. 1040nr online 9 50. 1040nr online 0 49. 1040nr online 2 48. 1040nr online 4 47. 1040nr online 6 46. 1040nr online 8 53 54. 1040nr online 3 53. 1040nr online 4 52. 1040nr online 5 51. 1040nr online 6 50. 1040nr online 8 49. 1040nr online 9 49. 1040nr online 1 48. 1040nr online 2 47. 1040nr online 4 46. 1040nr online 6 54 54. 1040nr online 2 53. 1040nr online 3 52. 1040nr online 4 51. 1040nr online 5 50. 1040nr online 6 49. 1040nr online 8 48. 1040nr online 9 48. 1040nr online 1 47. 1040nr online 2 46. 1040nr online 4 55 54. 1040nr online 1 53. 1040nr online 2 52. 1040nr online 3 51. 1040nr online 4 50. 1040nr online 5 49. 1040nr online 7 48. 1040nr online 8 47. 1040nr online 9 47. 1040nr online 1 46. 1040nr online 3 56 54. 1040nr online 0 53. 1040nr online 1 52. 1040nr online 2 51. 1040nr online 3 50. 1040nr online 4 49. 1040nr online 5 48. 1040nr online 7 47. 1040nr online 8 47. 1040nr online 0 46. 1040nr online 1 57 54. 1040nr online 0 53. 1040nr online 0 52. 1040nr online 1 51. 1040nr online 2 50. 1040nr online 3 49. 1040nr online 4 48. 1040nr online 6 47. 1040nr online 7 46. 1040nr online 8 46. 1040nr online 0 58 53. 1040nr online 9 53. 1040nr online 0 52. 1040nr online 1 51. 1040nr online 2 50. 1040nr online 3 49. 1040nr online 4 48. 1040nr online 5 47. 1040nr online 6 46. 1040nr online 7 45. 1040nr online 8 59 53. 1040nr online 8 52. 1040nr online 9 52. 1040nr online 0 51. 1040nr online 1 50. 1040nr online 2 49. 1040nr online 3 48. 1040nr online 4 47. 1040nr online 5 46. 1040nr online 6 45. 1040nr online 7 60 53. 1040nr online 8 52. 1040nr online 9 51. 1040nr online 9 51. 1040nr online 0 50. 1040nr online 1 49. 1040nr online 2 48. 1040nr online 3 47. 1040nr online 4 46. 1040nr online 5 45. 1040nr online 6 61 53. 1040nr online 8 52. 1040nr online 8 51. 1040nr online 9 51. 1040nr online 0 50. 1040nr online 0 49. 1040nr online 1 48. 1040nr online 2 47. 1040nr online 3 46. 1040nr online 4 45. 1040nr online 5 62 53. 1040nr online 7 52. 1040nr online 8 51. 1040nr online 8 50. 1040nr online 9 50. 1040nr online 0 49. 1040nr online 1 48. 1040nr online 1 47. 1040nr online 2 46. 1040nr online 3 45. 1040nr online 4 63 53. 1040nr online 7 52. 1040nr online 7 51. 1040nr online 8 50. 1040nr online 9 49. 1040nr online 9 49. 1040nr online 0 48. 1040nr online 1 47. 1040nr online 2 46. 1040nr online 3 45. 1040nr online 3 64 53. 1040nr online 6 52. 1040nr online 7 51. 1040nr online 8 50. 1040nr online 8 49. 1040nr online 9 48. 1040nr online 9 48. 1040nr online 0 47. 1040nr online 1 46. 1040nr online 2 45. 1040nr online 3 65 53. 1040nr online 6 52. 1040nr online 7 51. 1040nr online 7 50. 1040nr online 8 49. 1040nr online 8 48. 1040nr online 9 48. 1040nr online 0 47. 1040nr online 0 46. 1040nr online 1 45. 1040nr online 2 66 53. 1040nr online 6 52. 1040nr online 6 51. 1040nr online 7 50. 1040nr online 7 49. 1040nr online 8 48. 1040nr online 9 47. 1040nr online 9 47. 1040nr online 0 46. 1040nr online 1 45. 1040nr online 1 67 53. 1040nr online 6 52. 1040nr online 6 51. 1040nr online 7 50. 1040nr online 7 49. 1040nr online 8 48. 1040nr online 8 47. 1040nr online 9 46. 1040nr online 9 46. 1040nr online 0 45. 1040nr online 1 68 53. 1040nr online 5 52. 1040nr online 6 51. 1040nr online 6 50. 1040nr online 7 49. 1040nr online 7 48. 1040nr online 8 47. 1040nr online 8 46. 1040nr online 9 46. 1040nr online 0 45. 1040nr online 0 69 53. 1040nr online 5 52. 1040nr online 6 51. 1040nr online 6 50. 1040nr online 6 49. 1040nr online 7 48. 1040nr online 7 47. 1040nr online 8 46. 1040nr online 9 45. 1040nr online 9 45. 1040nr online 0 70 53. 1040nr online 5 52. 1040nr online 5 51. 1040nr online 6 50. 1040nr online 6 49. 1040nr online 7 48. 1040nr online 7 47. 1040nr online 8 46. 1040nr online 8 45. 1040nr online 9 44. 1040nr online 9 71 53. 1040nr online 5 52. 1040nr online 5 51. 1040nr online 6 50. 1040nr online 6 49. 1040nr online 6 48. 1040nr online 7 47. 1040nr online 7 46. 1040nr online 8 45. 1040nr online 9 44. 1040nr online 9 72 53. 1040nr online 5 52. 1040nr online 5 51. 1040nr online 5 50. 1040nr online 6 49. 1040nr online 6 48. 1040nr online 7 47. 1040nr online 7 46. 1040nr online 8 45. 1040nr online 8 44. 1040nr online 9 73 53. 1040nr online 4 52. 1040nr online 5 51. 1040nr online 5 50. 1040nr online 6 49. 1040nr online 6 48. 1040nr online 6 47. 1040nr online 7 46. 1040nr online 7 45. 1040nr online 8 44. 1040nr online 8 74 53. 1040nr online 4 52. 1040nr online 5 51. 1040nr online 5 50. 1040nr online 5 49. 1040nr online 6 48. 1040nr online 6 47. 1040nr online 7 46. 1040nr online 7 45. 1040nr online 8 44. 1040nr online 8 75 53. 1040nr online 4 52. 1040nr online 5 51. 1040nr online 5 50. 1040nr online 5 49. 1040nr online 6 48. 1040nr online 6 47. 1040nr online 7 46. 1040nr online 7 45. 1040nr online 7 44. 1040nr online 8 76 53. 1040nr online 4 52. 1040nr online 4 51. 1040nr online 5 50. 1040nr online 5 49. 1040nr online 6 48. 1040nr online 6 47. 1040nr online 6 46. 1040nr online 7 45. 1040nr online 7 44. 1040nr online 8 77 53. 1040nr online 4 52. 1040nr online 4 51. 1040nr online 5 50. 1040nr online 5 49. 1040nr online 5 48. 1040nr online 6 47. 1040nr online 6 46. 1040nr online 7 45. 1040nr online 7 44. 1040nr online 8 78 53. 1040nr online 4 52. 1040nr online 4 51. 1040nr online 5 50. 1040nr online 5 49. 1040nr online 5 48. 1040nr online 6 47. 1040nr online 6 46. 1040nr online 6 45. 1040nr online 7 44. 1040nr online 7 79 53. 1040nr online 4 52. 1040nr online 4 51. 1040nr online 5 50. 1040nr online 5 49. 1040nr online 5 48. 1040nr online 6 47. 1040nr online 6 46. 1040nr online 6 45. 1040nr online 7 44. 1040nr online 7 80 53. 1040nr online 4 52. 1040nr online 4 51. 1040nr online 4 50. 1040nr online 5 49. 1040nr online 5 48. 1040nr online 5 47. 1040nr online 6 46. 1040nr online 6 45. 1040nr online 7 44. 1040nr online 7 81 53. 1040nr online 4 52. 1040nr online 4 51. 1040nr online 4 50. 1040nr online 5 49. 1040nr online 5 48. 1040nr online 5 47. 1040nr online 6 46. 1040nr online 6 45. 1040nr online 7 44. 1040nr online 7 82 53. 1040nr online 4 52. 1040nr online 4 51. 1040nr online 4 50. 1040nr online 5 49. 1040nr online 5 48. 1040nr online 5 47. 1040nr online 6 46. 1040nr online 6 45. 1040nr online 6 44. 1040nr online 7 83 53. 1040nr online 4 52. 1040nr online 4 51. 1040nr online 4 50. 1040nr online 5 49. 1040nr online 5 48. 1040nr online 5 47. 1040nr online 6 46. 1040nr online 6 45. 1040nr online 6 44. 1040nr online 7 84 53. 1040nr online 4 52. 1040nr online 4 51. 1040nr online 4 50. 1040nr online 5 49. 1040nr online 5 48. 1040nr online 5 47. 1040nr online 6 46. 1040nr online 6 45. 1040nr online 6 44. 1040nr online 7 85 53. 1040nr online 3 52. 1040nr online 4 51. 1040nr online 4 50. 1040nr online 4 49. 1040nr online 5 48. 1040nr online 5 47. 1040nr online 5 46. 1040nr online 6 45. 1040nr online 6 44. 1040nr online 7 86 53. 1040nr online 3 52. 1040nr online 4 51. 1040nr online 4 50. 1040nr online 4 49. 1040nr online 5 48. 1040nr online 5 47. 1040nr online 5 46. 1040nr online 6 45. 1040nr online 6 44. 1040nr online 6 87 53. 1040nr online 3 52. 1040nr online 4 51. 1040nr online 4 50. 1040nr online 4 49. 1040nr online 5 48. 1040nr online 5 47. 1040nr online 5 46. 1040nr online 6 45. 1040nr online 6 44. 1040nr online 6 88 53. 1040nr online 3 52. 1040nr online 4 51. 1040nr online 4 50. 1040nr online 4 49. 1040nr online 5 48. 1040nr online 5 47. 1040nr online 5 46. 1040nr online 6 45. 1040nr online 6 44. 1040nr online 6 Appendix C. 1040nr online (Continued) Table II (continued) (Joint Life and Last Survivor Expectancy)  (For Use by Owners Whose Spouses Are More Than 10 Years Younger and Are the Sole Beneficiaries of Their IRAs) Ages 30 31 32 33 34 35 36 37 38 39 89 53. 1040nr online 3 52. 1040nr online 4 51. 1040nr online 4 50. 1040nr online 4 49. 1040nr online 5 48. 1040nr online 5 47. 1040nr online 5 46. 1040nr online 6 45. 1040nr online 6 44. 1040nr online 6 90 53. 1040nr online 3 52. 1040nr online 4 51. 1040nr online 4 50. 1040nr online 4 49. 1040nr online 5 48. 1040nr online 5 47. 1040nr online 5 46. 1040nr online 6 45. 1040nr online 6 44. 1040nr online 6 91 53. 1040nr online 3 52. 1040nr online 4 51. 1040nr online 4 50. 1040nr online 4 49. 1040nr online 5 48. 1040nr online 5 47. 1040nr online 5 46. 1040nr online 6 45. 1040nr online 6 44. 1040nr online 6 92 53. 1040nr online 3 52. 1040nr online 4 51. 1040nr online 4 50. 1040nr online 4 49. 1040nr online 5 48. 1040nr online 5 47. 1040nr online 5 46. 1040nr online 6 45. 1040nr online 6 44. 1040nr online 6 93 53. 1040nr online 3 52. 1040nr online 4 51. 1040nr online 4 50. 1040nr online 4 49. 1040nr online 5 48. 1040nr online 5 47. 1040nr online 5 46. 1040nr online 6 45. 1040nr online 6 44. 1040nr online 6 94 53. 1040nr online 3 52. 1040nr online 4 51. 1040nr online 4 50. 1040nr online 4 49. 1040nr online 5 48. 1040nr online 5 47. 1040nr online 5 46. 1040nr online 6 45. 1040nr online 6 44. 1040nr online 6 95 53. 1040nr online 3 52. 1040nr online 4 51. 1040nr online 4 50. 1040nr online 4 49. 1040nr online 5 48. 1040nr online 5 47. 1040nr online 5 46. 1040nr online 5 45. 1040nr online 6 44. 1040nr online 6 96 53. 1040nr online 3 52. 1040nr online 4 51. 1040nr online 4 50. 1040nr online 4 49. 1040nr online 5 48. 1040nr online 5 47. 1040nr online 5 46. 1040nr online 5 45. 1040nr online 6 44. 1040nr online 6 97 53. 1040nr online 3 52. 1040nr online 4 51. 1040nr online 4 50. 1040nr online 4 49. 1040nr online 5 48. 1040nr online 5 47. 1040nr online 5 46. 1040nr online 5 45. 1040nr online 6 44. 1040nr online 6 98 53. 1040nr online 3 52. 1040nr online 4 51. 1040nr online 4 50. 1040nr online 4 49. 1040nr online 5 48. 1040nr online 5 47. 1040nr online 5 46. 1040nr online 5 45. 1040nr online 6 44. 1040nr online 6 99 53. 1040nr online 3 52. 1040nr online 4 51. 1040nr online 4 50. 1040nr online 4 49. 1040nr online 5 48. 1040nr online 5 47. 1040nr online 5 46. 1040nr online 5 45. 1040nr online 6 44. 1040nr online 6 100 53. 1040nr online 3 52. 1040nr online 4 51. 1040nr online 4 50. 1040nr online 4 49. 1040nr online 5 48. 1040nr online 5 47. 1040nr online 5 46. 1040nr online 5 45. 1040nr online 6 44. 1040nr online 6 101 53. 1040nr online 3 52. 1040nr online 4 51. 1040nr online 4 50. 1040nr online 4 49. 1040nr online 5 48. 1040nr online 5 47. 1040nr online 5 46. 1040nr online 5 45. 1040nr online 6 44. 1040nr online 6 102 53. 1040nr online 3 52. 1040nr online 4 51. 1040nr online 4 50. 1040nr online 4 49. 1040nr online 5 48. 1040nr online 5 47. 1040nr online 5 46. 1040nr online 5 45. 1040nr online 6 44. 1040nr online 6 103 53. 1040nr online 3 52. 1040nr online 4 51. 1040nr online 4 50. 1040nr online 4 49. 1040nr online 5 48. 1040nr online 5 47. 1040nr online 5 46. 1040nr online 5 45. 1040nr online 6 44. 1040nr online 6 104 53. 1040nr online 3 52. 1040nr online 4 51. 1040nr online 4 50. 1040nr online 4 49. 1040nr online 5 48. 1040nr online 5 47. 1040nr online 5 46. 1040nr online 5 45. 1040nr online 6 44. 1040nr online 6 105 53. 1040nr online 3 52. 1040nr online 4 51. 1040nr online 4 50. 1040nr online 4 49. 1040nr online 4 48. 1040nr online 5 47. 1040nr online 5 46. 1040nr online 5 45. 1040nr online 6 44. 1040nr online 6 106 53. 1040nr online 3 52. 1040nr online 4 51. 1040nr online 4 50. 1040nr online 4 49. 1040nr online 4 48. 1040nr online 5 47. 1040nr online 5 46. 1040nr online 5 45. 1040nr online 6 44. 1040nr online 6 107 53. 1040nr online 3 52. 1040nr online 4 51. 1040nr online 4 50. 1040nr online 4 49. 1040nr online 4 48. 1040nr online 5 47. 1040nr online 5 46. 1040nr online 5 45. 1040nr online 6 44. 1040nr online 6 108 53. 1040nr online 3 52. 1040nr online 4 51. 1040nr online 4 50. 1040nr online 4 49. 1040nr online 4 48. 1040nr online 5 47. 1040nr online 5 46. 1040nr online 5 45. 1040nr online 6 44. 1040nr online 6 109 53. 1040nr online 3 52. 1040nr online 4 51. 1040nr online 4 50. 1040nr online 4 49. 1040nr online 4 48. 1040nr online 5 47. 1040nr online 5 46. 1040nr online 5 45. 1040nr online 6 44. 1040nr online 6 110 53. 1040nr online 3 52. 1040nr online 4 51. 1040nr online 4 50. 1040nr online 4 49. 1040nr online 4 48. 1040nr online 5 47. 1040nr online 5 46. 1040nr online 5 45. 1040nr online 6 44. 1040nr online 6 111 53. 1040nr online 3 52. 1040nr online 4 51. 1040nr online 4 50. 1040nr online 4 49. 1040nr online 4 48. 1040nr online 5 47. 1040nr online 5 46. 1040nr online 5 45. 1040nr online 6 44. 1040nr online 6 112 53. 1040nr online 3 52. 1040nr online 4 51. 1040nr online 4 50. 1040nr online 4 49. 1040nr online 4 48. 1040nr online 5 47. 1040nr online 5 46. 1040nr online 5 45. 1040nr online 6 44. 1040nr online 6 113 53. 1040nr online 3 52. 1040nr online 4 51. 1040nr online 4 50. 1040nr online 4 49. 1040nr online 4 48. 1040nr online 5 47. 1040nr online 5 46. 1040nr online 5 45. 1040nr online 6 44. 1040nr online 6 114 53. 1040nr online 3 52. 1040nr online 4 51. 1040nr online 4 50. 1040nr online 4 49. 1040nr online 4 48. 1040nr online 5 47. 1040nr online 5 46. 1040nr online 5 45. 1040nr online 6 44. 1040nr online 6 115+ 53. 1040nr online 3 52. 1040nr online 4 51. 1040nr online 4 50. 1040nr online 4 49. 1040nr online 4 48. 1040nr online 5 47. 1040nr online 5 46. 1040nr online 5 45. 1040nr online 6 44. 1040nr online 6 Table II (continued) (Joint Life and Last Survivor Expectancy)  (For Use by Owners Whose Spouses Are More Than 10 Years Younger and Are the Sole Beneficiaries of Their IRAs) Ages 40 41 42 43 44 45 46 47 48 49 40 50. 1040nr online 2 49. 1040nr online 8 49. 1040nr online 3 48. 1040nr online 9 48. 1040nr online 5 48. 1040nr online 1 47. 1040nr online 7 47. 1040nr online 4 47. 1040nr online 1 46. 1040nr online 8 41 49. 1040nr online 8 49. 1040nr online 3 48. 1040nr online 8 48. 1040nr online 3 47. 1040nr online 9 47. 1040nr online 5 47. 1040nr online 1 46. 1040nr online 7 46. 1040nr online 4 46. 1040nr online 1 42 49. 1040nr online 3 48. 1040nr online 8 48. 1040nr online 3 47. 1040nr online 8 47. 1040nr online 3 46. 1040nr online 9 46. 1040nr online 5 46. 1040nr online 1 45. 1040nr online 8 45. 1040nr online 4 43 48. 1040nr online 9 48. 1040nr online 3 47. 1040nr online 8 47. 1040nr online 3 46. 1040nr online 8 46. 1040nr online 3 45. 1040nr online 9 45. 1040nr online 5 45. 1040nr online 1 44. 1040nr online 8 44 48. 1040nr online 5 47. 1040nr online 9 47. 1040nr online 3 46. 1040nr online 8 46. 1040nr online 3 45. 1040nr online 8 45. 1040nr online 4 44. 1040nr online 9 44. 1040nr online 5 44. 1040nr online 2 45 48. 1040nr online 1 47. 1040nr online 5 46. 1040nr online 9 46. 1040nr online 3 45. 1040nr online 8 45. 1040nr online 3 44. 1040nr online 8 44. 1040nr online 4 44. 1040nr online 0 43. 1040nr online 6 46 47. 1040nr online 7 47. 1040nr online 1 46. 1040nr online 5 45. 1040nr online 9 45. 1040nr online 4 44. 1040nr online 8 44. 1040nr online 3 43. 1040nr online 9 43. 1040nr online 4 43. 1040nr online 0 47 47. 1040nr online 4 46. 1040nr online 7 46. 1040nr online 1 45. 1040nr online 5 44. 1040nr online 9 44. 1040nr online 4 43. 1040nr online 9 43. 1040nr online 4 42. 1040nr online 9 42. 1040nr online 4 Appendix C. 1040nr online (Continued) Table II (continued) (Joint Life and Last Survivor Expectancy)  (For Use by Owners Whose Spouses Are More Than 10 Years Younger and Are the Sole Beneficiaries of Their IRAs) Ages 40 41 42 43 44 45 46 47 48 49 48 47. 1040nr online 1 46. 1040nr online 4 45. 1040nr online 8 45. 1040nr online 1 44. 1040nr online 5 44. 1040nr online 0 43. 1040nr online 4 42. 1040nr online 9 42. 1040nr online 4 41. 1040nr online 9 49 46. 1040nr online 8 46. 1040nr online 1 45. 1040nr online 4 44. 1040nr online 8 44. 1040nr online 2 43. 1040nr online 6 43. 1040nr online 0 42. 1040nr online 4 41. 1040nr online 9 41. 1040nr online 4 50 46. 1040nr online 5 45. 1040nr online 8 45. 1040nr online 1 44. 1040nr online 4 43. 1040nr online 8 43. 1040nr online 2 42. 1040nr online 6 42. 1040nr online 0 41. 1040nr online 5 40. 1040nr online 9 51 46. 1040nr online 3 45. 1040nr online 5 44. 1040nr online 8 44. 1040nr online 1 43. 1040nr online 5 42. 1040nr online 8 42. 1040nr online 2 41. 1040nr online 6 41. 1040nr online 0 40. 1040nr online 5 52 46. 1040nr online 0 45. 1040nr online 3 44. 1040nr online 6 43. 1040nr online 8 43. 1040nr online 2 42. 1040nr online 5 41. 1040nr online 8 41. 1040nr online 2 40. 1040nr online 6 40. 1040nr online 1 53 45. 1040nr online 8 45. 1040nr online 1 44. 1040nr online 3 43. 1040nr online 6 42. 1040nr online 9 42. 1040nr online 2 41. 1040nr online 5 40. 1040nr online 9 40. 1040nr online 3 39. 1040nr online 7 54 45. 1040nr online 6 44. 1040nr online 8 44. 1040nr online 1 43. 1040nr online 3 42. 1040nr online 6 41. 1040nr online 9 41. 1040nr online 2 40. 1040nr online 5 39. 1040nr online 9 39. 1040nr online 3 55 45. 1040nr online 5 44. 1040nr online 7 43. 1040nr online 9 43. 1040nr online 1 42. 1040nr online 4 41. 1040nr online 6 40. 1040nr online 9 40. 1040nr online 2 39. 1040nr online 6 38. 1040nr online 9 56 45. 1040nr online 3 44. 1040nr online 5 43. 1040nr online 7 42. 1040nr online 9 42. 1040nr online 1 41. 1040nr online 4 40. 1040nr online 7 40. 1040nr online 0 39. 1040nr online 3 38. 1040nr online 6 57 45. 1040nr online 1 44. 1040nr online 3 43. 1040nr online 5 42. 1040nr online 7 41. 1040nr online 9 41. 1040nr online 2 40. 1040nr online 4 39. 1040nr online 7 39. 1040nr online 0 38. 1040nr online 3 58 45. 1040nr online 0 44. 1040nr online 2 43. 1040nr online 3 42. 1040nr online 5 41. 1040nr online 7 40. 1040nr online 9 40. 1040nr online 2 39. 1040nr online 4 38. 1040nr online 7 38. 1040nr online 0 59 44. 1040nr online 9 44. 1040nr online 0 43. 1040nr online 2 42. 1040nr online 4 41. 1040nr online 5 40. 1040nr online 7 40. 1040nr online 0 39. 1040nr online 2 38. 1040nr online 5 37. 1040nr online 8 60 44. 1040nr online 7 43. 1040nr online 9 43. 1040nr online 0 42. 1040nr online 2 41. 1040nr online 4 40. 1040nr online 6 39. 1040nr online 8 39. 1040nr online 0 38. 1040nr online 2 37. 1040nr online 5 61 44. 1040nr online 6 43. 1040nr online 8 42. 1040nr online 9 42. 1040nr online 1 41. 1040nr online 2 40. 1040nr online 4 39. 1040nr online 6 38. 1040nr online 8 38. 1040nr online 0 37. 1040nr online 3 62 44. 1040nr online 5 43. 1040nr online 7 42. 1040nr online 8 41. 1040nr online 9 41. 1040nr online 1 40. 1040nr online 3 39. 1040nr online 4 38. 1040nr online 6 37. 1040nr online 8 37. 1040nr online 1 63 44. 1040nr online 5 43. 1040nr online 6 42. 1040nr online 7 41. 1040nr online 8 41. 1040nr online 0 40. 1040nr online 1 39. 1040nr online 3 38. 1040nr online 5 37. 1040nr online 7 36. 1040nr online 9 64 44. 1040nr online 4 43. 1040nr online 5 42. 1040nr online 6 41. 1040nr online 7 40. 1040nr online 8 40. 1040nr online 0 39. 1040nr online 2 38. 1040nr online 3 37. 1040nr online 5 36. 1040nr online 7 65 44. 1040nr online 3 43. 1040nr online 4 42. 1040nr online 5 41. 1040nr online 6 40. 1040nr online 7 39. 1040nr online 9 39. 1040nr online 0 38. 1040nr online 2 37. 1040nr online 4 36. 1040nr online 6 66 44. 1040nr online 2 43. 1040nr online 3 42. 1040nr online 4 41. 1040nr online 5 40. 1040nr online 6 39. 1040nr online 8 38. 1040nr online 9 38. 1040nr online 1 37. 1040nr online 2 36. 1040nr online 4 67 44. 1040nr online 2 43. 1040nr online 3 42. 1040nr online 3 41. 1040nr online 4 40. 1040nr online 6 39. 1040nr online 7 38. 1040nr online 8 38. 1040nr online 0 37. 1040nr online 1 36. 1040nr online 3 68 44. 1040nr online 1 43. 1040nr online 2 42. 1040nr online 3 41. 1040nr online 4 40. 1040nr online 5 39. 1040nr online 6 38. 1040nr online 7 37. 1040nr online 9 37. 1040nr online 0 36. 1040nr online 2 69 44. 1040nr online 1 43. 1040nr online 1 42. 1040nr online 2 41. 1040nr online 3 40. 1040nr online 4 39. 1040nr online 5 38. 1040nr online 6 37. 1040nr online 8 36. 1040nr online 9 36. 1040nr online 0 70 44. 1040nr online 0 43. 1040nr online 1 42. 1040nr online 2 41. 1040nr online 3 40. 1040nr online 3 39. 1040nr online 4 38. 1040nr online 6 37. 1040nr online 7 36. 1040nr online 8 35. 1040nr online 9 71 44. 1040nr online 0 43. 1040nr online 0 42. 1040nr online 1 41. 1040nr online 2 40. 1040nr online 3 39. 1040nr online 4 38. 1040nr online 5 37. 1040nr online 6 36. 1040nr online 7 35. 1040nr online 9 72 43. 1040nr online 9 43. 1040nr online 0 42. 1040nr online 1 41. 1040nr online 1 40. 1040nr online 2 39. 1040nr online 3 38. 1040nr online 4 37. 1040nr online 5 36. 1040nr online 6 35. 1040nr online 8 73 43. 1040nr online 9 43. 1040nr online 0 42. 1040nr online 0 41. 1040nr online 1 40. 1040nr online 2 39. 1040nr online 3 38. 1040nr online 4 37. 1040nr online 5 36. 1040nr online 6 35. 1040nr online 7 74 43. 1040nr online 9 42. 1040nr online 9 42. 1040nr online 0 41. 1040nr online 1 40. 1040nr online 1 39. 1040nr online 2 38. 1040nr online 3 37. 1040nr online 4 36. 1040nr online 5 35. 1040nr online 6 75 43. 1040nr online 8 42. 1040nr online 9 42. 1040nr online 0 41. 1040nr online 0 40. 1040nr online 1 39. 1040nr online 2 38. 1040nr online 3 37. 1040nr online 4 36. 1040nr online 5 35. 1040nr online 6 76 43. 1040nr online 8 42. 1040nr online 9 41. 1040nr online 9 41. 1040nr online 0 40. 1040nr online 1 39. 1040nr online 1 38. 1040nr online 2 37. 1040nr online 3 36. 1040nr online 4 35. 1040nr online 5 77 43. 1040nr online 8 42. 1040nr online 9 41. 1040nr online 9 41. 1040nr online 0 40. 1040nr online 0 39. 1040nr online 1 38. 1040nr online 2 37. 1040nr online 3 36. 1040nr online 4 35. 1040nr online 5 78 43. 1040nr online 8 42. 1040nr online 8 41. 1040nr online 9 40. 1040nr online 9 40. 1040nr online 0 39. 1040nr online 1 38. 1040nr online 2 37. 1040nr online 2 36. 1040nr online 3 35. 1040nr online 4 79 43. 1040nr online 8 42. 1040nr online 8 41. 1040nr online 9 40. 1040nr online 9 40. 1040nr online 0 39. 1040nr online 1 38. 1040nr online 1 37. 1040nr online 2 36. 1040nr online 3 35. 1040nr online 4 80 43. 1040nr online 7 42. 1040nr online 8 41. 1040nr online 8 40. 1040nr online 9 40. 1040nr online 0 39. 1040nr online 0 38. 1040nr online 1 37. 1040nr online 2 36. 1040nr online 3 35. 1040nr online 4 81 43. 1040nr online 7 42. 1040nr online 8 41. 1040nr online 8 40. 1040nr online 9 39. 1040nr online 9 39. 1040nr online 0 38. 1040nr online 1 37. 1040nr online 2 36. 1040nr online 2 35. 1040nr online 3 82 43. 1040nr online 7 42. 1040nr online 8 41. 1040nr online 8 40. 1040nr online 9 39. 1040nr online 9 39. 1040nr online 0 38. 1040nr online 1 37. 1040nr online 1 36. 1040nr online 2 35. 1040nr online 3 83 43. 1040nr online 7 42. 1040nr online 8 41. 1040nr online 8 40. 1040nr online 9 39. 1040nr online 9 39. 1040nr online 0 38. 1040nr online 0 37. 1040nr online 1 36. 1040nr online 2 35. 1040nr online 3 84 43. 1040nr online 7 42. 1040nr online 7 41. 1040nr online 8 40. 1040nr online 8 39. 1040nr online 9 39. 1040nr online 0 38. 1040nr online 0 37. 1040nr online 1 36. 1040nr online 2 35. 1040nr online 3 85 43. 1040nr online 7 42. 1040nr online 7 41. 1040nr online 8 40. 1040nr online 8 39. 1040nr online 9 38. 1040nr online 9 38. 1040nr online 0 37. 1040nr online 1 36. 1040nr online 2 35. 1040nr online 2 86 43. 1040nr online 7 42. 1040nr online 7 41. 1040nr online 8 40. 1040nr online 8 39. 1040nr online 9 38. 1040nr online 9 38. 1040nr online 0 37. 1040nr online 1 36. 1040nr online 1 35. 1040nr online 2 87 43. 1040nr online 7 42. 1040nr online 7 41. 1040nr online 8 40. 1040nr online 8 39. 1040nr online 9 38. 1040nr online 9 38. 1040nr online 0 37. 1040nr online 0 36. 1040nr online 1 35. 1040nr online 2 Appendix C. 1040nr online (Continued) Table II (continued) (Joint Life and Last Survivor Expectancy)  (For Use by Owners Whose Spouses Are More Than 10 Years Younger and Are the Sole Beneficiaries of Their IRAs) Ages 40 41 42 43 44 45 46 47 48 49 88 43. 1040nr online 7 42. 1040nr online 7 41. 1040nr online 8 40. 1040nr online 8 39. 1040nr online 9 38. 1040nr online 9 38. 1040nr online 0 37. 1040nr online 0 36. 1040nr online 1 35. 1040nr online 2 89 43. 1040nr online 7 42. 1040nr online 7 41. 1040nr online 7 40. 1040nr online 8 39. 1040nr online 8 38. 1040nr online 9 38. 1040nr online 0 37. 1040nr online 0 36. 1040nr online 1 35. 1040nr online 2 90 43. 1040nr online 7 42. 1040nr online 7 41. 1040nr online 7 40. 1040nr online 8 39. 1040nr online 8 38. 1040nr online 9 38. 1040nr online 0 37. 1040nr online 0 36. 1040nr online 1 35. 1040nr online 2 91 43. 1040nr online 7 42. 1040nr online 7 41. 1040nr online 7 40. 1040nr online 8 39. 1040nr online 8 38. 1040nr online 9 37. 1040nr online 9 37. 1040nr online 0 36. 1040nr online 1 35. 1040nr online 2 92 43. 1040nr online 7 42. 1040nr online 7 41. 1040nr online 7 40. 1040nr online 8 39. 1040nr online 8 38. 1040nr online 9 37. 1040nr online 9 37. 1040nr online 0 36. 1040nr online 1 35. 1040nr online 1 93 43. 1040nr online 7 42. 1040nr online 7 41. 1040nr online 7 40. 1040nr online 8 39. 1040nr online 8 38. 1040nr online 9 37. 1040nr online 9 37. 1040nr online 0 36. 1040nr online 1 35. 1040nr online 1 94 43. 1040nr online 7 42. 1040nr online 7 41. 1040nr online 7 40. 1040nr online 8 39. 1040nr online 8 38. 1040nr online 9 37. 1040nr online 9 37. 1040nr online 0 36. 1040nr online 1 35. 1040nr online 1 95 43. 1040nr online 6 42. 1040nr online 7 41. 1040nr online 7 40. 1040nr online 8 39. 1040nr online 8 38. 1040nr online 9 37. 1040nr online 9 37. 1040nr online 0 36. 1040nr online 1 35. 1040nr online 1 96 43. 1040nr online 6 42. 1040nr online 7 41. 1040nr online 7 40. 1040nr online 8 39. 1040nr online 8 38. 1040nr online 9 37. 1040nr online 9 37. 1040nr online 0 36. 1040nr online 1 35. 1040nr online 1 97 43. 1040nr online 6 42. 1040nr online 7 41. 1040nr online 7 40. 1040nr online 8 39. 1040nr online 8 38. 1040nr online 9 37. 1040nr online 9 37. 1040nr online 0 36. 1040nr online 1 35. 1040nr online 1 98 43. 1040nr online 6 42. 1040nr online 7 41. 1040nr online 7 40. 1040nr online 8 39. 1040nr online 8 38. 1040nr online 9 37. 1040nr online 9 37. 1040nr online 0 36. 1040nr online 0 35. 1040nr online 1 99 43. 1040nr online 6 42. 1040nr online 7 41. 1040nr online 7 40. 1040nr online 8 39. 1040nr online 8 38. 1040nr online 9 37. 1040nr online 9 37. 1040nr online 0 36. 1040nr online 0 35. 1040nr online 1 100 43. 1040nr online 6 42. 1040nr online 7 41. 1040nr online 7 40. 1040nr online 8 39. 1040nr online 8 38. 1040nr online 9 37. 1040nr online 9 37. 1040nr online 0 36. 1040nr online 0 35. 1040nr online 1 101 43. 1040nr online 6 42. 1040nr online 7 41. 1040nr online 7 40. 1040nr online 8 39. 1040nr online 8 38. 1040nr online 9 37. 1040nr online 9 37. 1040nr online 0 36. 1040nr online 0 35. 1040nr online 1 102 43. 1040nr online 6 42. 1040nr online 7 41. 1040nr online 7 40. 1040nr online 8 39. 1040nr online 8 38. 1040nr online 9 37. 1040nr online 9 37. 1040nr online 0 36. 1040nr online 0 35. 1040nr online 1 103 43. 1040nr online 6 42. 1040nr online 7 41. 1040nr online 7 40. 1040nr online 8 39. 1040nr online 8 38. 1040nr online 9 37. 1040nr online 9 37. 1040nr online 0 36. 1040nr online 0 35. 1040nr online 1 104 43. 1040nr online 6 42. 1040nr online 7 41. 1040nr online 7 40. 1040nr online 8 39. 1040nr online 8 38. 1040nr online 8 37. 1040nr online 9 37. 1040nr online 0 36. 1040nr online 0 35. 1040nr online 1 105 43. 1040nr online 6 42. 1040nr online 7 41. 1040nr online 7 40. 1040nr online 8 39. 1040nr online 8 38. 1040nr online 8 37. 1040nr online 9 37. 1040nr online 0 36. 1040nr online 0 35. 1040nr online 1 106 43. 1040nr online 6 42. 1040nr online 7 41. 1040nr online 7 40. 1040nr online 8 39. 1040nr online 8 38. 1040nr online 8 37. 1040nr online 9 37. 1040nr online 0 36. 1040nr online 0 35. 1040nr online 1 107 43. 1040nr online 6 42. 1040nr online 7 41. 1040nr online 7 40. 1040nr online 8 39. 1040nr online 8 38. 1040nr online 8 37. 1040nr online 9 37. 1040nr online 0 36. 1040nr online 0 35. 1040nr online 1 108 43. 1040nr online 6 42. 1040nr online 7 41. 1040nr online 7 40. 1040nr online 8 39. 1040nr online 8 38. 1040nr online 8 37. 1040nr online 9 37. 1040nr online 0 36. 1040nr online 0 35. 1040nr online 1 109 43. 1040nr online 6 42. 1040nr online 7 41. 1040nr online 7 40. 1040nr online 7 39. 1040nr online 8 38. 1040nr online 8 37. 1040nr online 9 37. 1040nr online 0 36. 1040nr online 0 35. 1040nr online 1 110 43. 1040nr online 6 42. 1040nr online 7 41. 1040nr online 7 40. 1040nr online 7 39. 1040nr online 8 38. 1040nr online 8 37. 1040nr online 9 37. 1040nr online 0 36. 1040nr online 0 35. 1040nr online 1 111 43. 1040nr online 6 42. 1040nr online 7 41. 1040nr online 7 40. 1040nr online 7 39. 1040nr online 8 38. 1040nr online 8 37. 1040nr online 9 37. 1040nr online 0 36. 1040nr online 0 35. 1040nr online 1 112 43. 1040nr online 6 42. 1040nr online 7 41. 1040nr online 7 40. 1040nr online 7 39. 1040nr online 8 38. 1040nr online 8 37. 1040nr online 9 37. 1040nr online 0 36. 1040nr online 0 35. 1040nr online 1 113 43. 1040nr online 6 42. 1040nr online 7 41. 1040nr online 7 40. 1040nr online 7 39. 1040nr online 8 38. 1040nr online 8 37. 1040nr online 9 37. 1040nr online 0 36. 1040nr online 0 35. 1040nr online 1 114 43. 1040nr online 6 42. 1040nr online 7 41. 1040nr online 7 40. 1040nr online 7 39. 1040nr online 8 38. 1040nr online 8 37. 1040nr online 9 37. 1040nr online 0 36. 1040nr online 0 35. 1040nr online 1 115+ 43. 1040nr online 6 42. 1040nr online 7 41. 1040nr online 7 40. 1040nr online 7 39. 1040nr online 8 38. 1040nr online 8 37. 1040nr online 9 37. 1040nr online 0 36. 1040nr online 0 35. 1040nr online 1 Table II (continued) (Joint Life and Last Survivor Expectancy)  (For Use by Owners Whose Spouses Are More Than 10 Years Younger and Are the Sole Beneficiaries of Their IRAs) Ages 50 51 52 53 54 55 56 57 58 59 50 40. 1040nr online 4 40. 1040nr online 0 39. 1040nr online 5 39. 1040nr online 1 38. 1040nr online 7 38. 1040nr online 3 38. 1040nr online 0 37. 1040nr online 6 37. 1040nr online 3 37. 1040nr online 1 51 40. 1040nr online 0 39. 1040nr online 5 39. 1040nr online 0 38. 1040nr online 5 38. 1040nr online 1 37. 1040nr online 7 37. 1040nr online 4 37. 1040nr online 0 36. 1040nr online 7 36. 1040nr online 4 52 39. 1040nr online 5 39. 1040nr online 0 38. 1040nr online 5 38. 1040nr online 0 37. 1040nr online 6 37. 1040nr online 2 36. 1040nr online 8 36. 1040nr online 4 36. 1040nr online 0 35. 1040nr online 7 53 39. 1040nr online 1 38. 1040nr online 5 38. 1040nr online 0 37. 1040nr online 5 37. 1040nr online 1 36. 1040nr online 6 36. 1040nr online 2 35. 1040nr online 8 35. 1040nr online 4 35. 1040nr online 1 54 38. 1040nr online 7 38. 1040nr online 1 37. 1040nr online 6 37. 1040nr online 1 36. 1040nr online 6 36. 1040nr online 1 35. 1040nr online 7 35. 1040nr online 2 34. 1040nr online 8 34. 1040nr online 5 55 38. 1040nr online 3 37. 1040nr online 7 37. 1040nr online 2 36. 1040nr online 6 36. 1040nr online 1 35. 1040nr online 6 35. 1040nr online 1 34. 1040nr online 7 34. 1040nr online 3 33. 1040nr online 9 56 38. 1040nr online 0 37. 1040nr online 4 36. 1040nr online 8 36. 1040nr online 2 35. 1040nr online 7 35. 1040nr online 1 34. 1040nr online 7 34. 1040nr online 2 33. 1040nr online 7 33. 1040nr online 3 Appendix C. 1040nr online (Continued) Table II (continued) (Joint Life and Last Survivor Expectancy)  (For Use by Owners Whose Spouses Are More Than 10 Years Younger and Are the Sole Beneficiaries of Their IRAs) Ages 50 51 52 53 54 55 56 57 58 59 57 37. 1040nr online 6 37. 1040nr online 0 36. 1040nr online 4 35. 1040nr online 8 35. 1040nr online 2 34. 1040nr online 7 34. 1040nr online 2 33. 1040nr online 7 33. 1040nr online 2 32. 1040nr online 8 58 37. 1040nr online 3 36. 1040nr online 7 36. 1040nr online 0 35. 1040nr online 4 34. 1040nr online 8 34. 1040nr online 3 33. 1040nr online 7 33. 1040nr online 2 32. 1040nr online 8 32. 1040nr online 3 59 37. 1040nr online 1 36. 1040nr online 4 35. 1040nr online 7 35. 1040nr online 1 34. 1040nr online 5 33. 1040nr online 9 33. 1040nr online 3 32. 1040nr online 8 32. 1040nr online 3 31. 1040nr online 8 60 36. 1040nr online 8 36. 1040nr online 1 35. 1040nr online 4 34. 1040nr online 8 34. 1040nr online 1 33. 1040nr online 5 32. 1040nr online 9 32. 1040nr online 4 31. 1040nr online 9 31. 1040nr online 3 61 36. 1040nr online 6 35. 1040nr online 8 35. 1040nr online 1 34. 1040nr online 5 33. 1040nr online 8 33. 1040nr online 2 32. 1040nr online 6 32. 1040nr online 0 31. 1040nr online 4 30. 1040nr online 9 62 36. 1040nr online 3 35. 1040nr online 6 34. 1040nr online 9 34. 1040nr online 2 33. 1040nr online 5 32. 1040nr online 9 32. 1040nr online 2 31. 1040nr online 6 31. 1040nr online 1 30. 1040nr online 5 63 36. 1040nr online 1 35. 1040nr online 4 34. 1040nr online 6 33. 1040nr online 9 33. 1040nr online 2 32. 1040nr online 6 31. 1040nr online 9 31. 1040nr online 3 30. 1040nr online 7 30. 1040nr online 1 64 35. 1040nr online 9 35. 1040nr online 2 34. 1040nr online 4 33. 1040nr online 7 33. 1040nr online 0 32. 1040nr online 3 31. 1040nr online 6 31. 1040nr online 0 30. 1040nr online 4 29. 1040nr online 8 65 35. 1040nr online 8 35. 1040nr online 0 34. 1040nr online 2 33. 1040nr online 5 32. 1040nr online 7 32. 1040nr online 0 31. 1040nr online 4 30. 1040nr online 7 30. 1040nr online 0 29. 1040nr online 4 66 35. 1040nr online 6 34. 1040nr online 8 34. 1040nr online 0 33. 1040nr online 3 32. 1040nr online 5 31. 1040nr online 8 31. 1040nr online 1 30. 1040nr online 4 29. 1040nr online 8 29. 1040nr online 1 67 35. 1040nr online 5 34. 1040nr online 7 33. 1040nr online 9 33. 1040nr online 1 32. 1040nr online 3 31. 1040nr online 6 30. 1040nr online 9 30. 1040nr online 2 29. 1040nr online 5 28. 1040nr online 8 68 35. 1040nr online 3 34. 1040nr online 5 33. 1040nr online 7 32. 1040nr online 9 32. 1040nr online 1 31. 1040nr online 4 30. 1040nr online 7 29. 1040nr online 9 29. 1040nr online 2 28. 1040nr online 6 69 35. 1040nr online 2 34. 1040nr online 4 33. 1040nr online 6 32. 1040nr online 8 32. 1040nr online 0 31. 1040nr online 2 30. 1040nr online 5 29. 1040nr online 7 29. 1040nr online 0 28. 1040nr online 3 70 35. 1040nr online 1 34. 1040nr online 3 33. 1040nr online 4 32. 1040nr online 6 31. 1040nr online 8 31. 1040nr online 1 30. 1040nr online 3 29. 1040nr online 5 28. 1040nr online 8 28. 1040nr online 1 71 35. 1040nr online 0 34. 1040nr online 2 33. 1040nr online 3 32. 1040nr online 5 31. 1040nr online 7 30. 1040nr online 9 30. 1040nr online 1 29. 1040nr online 4 28. 1040nr online 6 27. 1040nr online 9 72 34. 1040nr online 9 34. 1040nr online 1 33. 1040nr online 2 32. 1040nr online 4 31. 1040nr online 6 30. 1040nr online 8 30. 1040nr online 0 29. 1040nr online 2 28. 1040nr online 4 27. 1040nr online 7 73 34. 1040nr online 8 34. 1040nr online 0 33. 1040nr online 1 32. 1040nr online 3 31. 1040nr online 5 30. 1040nr online 6 29. 1040nr online 8 29. 1040nr online 1 28. 1040nr online 3 27. 1040nr online 5 74 34. 1040nr online 8 33. 1040nr online 9 33. 1040nr online 0 32. 1040nr online 2 31. 1040nr online 4 30. 1040nr online 5 29. 1040nr online 7 28. 1040nr online 9 28. 1040nr online 1 27. 1040nr online 4 75 34. 1040nr online 7 33. 1040nr online 8 33. 1040nr online 0 32. 1040nr online 1 31. 1040nr online 3 30. 1040nr online 4 29. 1040nr online 6 28. 1040nr online 8 28. 1040nr online 0 27. 1040nr online 2 76 34. 1040nr online 6 33. 1040nr online 8 32. 1040nr online 9 32. 1040nr online 0 31. 1040nr online 2 30. 1040nr online 3 29. 1040nr online 5 28. 1040nr online 7 27. 1040nr online 9 27. 1040nr online 1 77 34. 1040nr online 6 33. 1040nr online 7 32. 1040nr online 8 32. 1040nr online 0 31. 1040nr online 1 30. 1040nr online 3 29. 1040nr online 4 28. 1040nr online 6 27. 1040nr online 8 27. 1040nr online 0 78 34. 1040nr online 5 33. 1040nr online 6 32. 1040nr online 8 31. 1040nr online 9 31. 1040nr online 0 30. 1040nr online 2 29. 1040nr online 3 28. 1040nr online 5 27. 1040nr online 7 26. 1040nr online 9 79 34. 1040nr online 5 33. 1040nr online 6 32. 1040nr online 7 31. 1040nr online 8 31. 1040nr online 0 30. 1040nr online 1 29. 1040nr online 3 28. 1040nr online 4 27. 1040nr online 6 26. 1040nr online 8 80 34. 1040nr online 5 33. 1040nr online 6 32. 1040nr online 7 31. 1040nr online 8 30. 1040nr online 9 30. 1040nr online 1 29. 1040nr online 2 28. 1040nr online 4 27. 1040nr online 5 26. 1040nr online 7 81 34. 1040nr online 4 33. 1040nr online 5 32. 1040nr online 6 31. 1040nr online 8 30. 1040nr online 9 30. 1040nr online 0 29. 1040nr online 2 28. 1040nr online 3 27. 1040nr online 5 26. 1040nr online 6 82 34. 1040nr online 4 33. 1040nr online 5 32. 1040nr online 6 31. 1040nr online 7 30. 1040nr online 8 30. 1040nr online 0 29. 1040nr online 1 28. 1040nr online 3 27. 1040nr online 4 26. 1040nr online 6 83 34. 1040nr online 4 33. 1040nr online 5 32. 1040nr online 6 31. 1040nr online 7 30. 1040nr online 8 29. 1040nr online 9 29. 1040nr online 1 28. 1040nr online 2 27. 1040nr online 4 26. 1040nr online 5 84 34. 1040nr online 3 33. 1040nr online 4 32. 1040nr online 5 31. 1040nr online 7 30. 1040nr online 8 29. 1040nr online 9 29. 1040nr online 0 28. 1040nr online 2 27. 1040nr online 3 26. 1040nr online 5 85 34. 1040nr online 3 33. 1040nr online 4 32. 1040nr online 5 31. 1040nr online 6 30. 1040nr online 7 29. 1040nr online 9 29. 1040nr online 0 28. 1040nr online 1 27. 1040nr online 3 26. 1040nr online 4 86 34. 1040nr online 3 33. 1040nr online 4 32. 1040nr online 5 31. 1040nr online 6 30. 1040nr online 7 29. 1040nr online 8 29. 1040nr online 0 28. 1040nr online 1 27. 1040nr online 2 26. 1040nr online 4 87 34. 1040nr online 3 33. 1040nr online 4 32. 1040nr online 5 31. 1040nr online 6 30. 1040nr online 7 29. 1040nr online 8 28. 1040nr online 9 28. 1040nr online 1 27. 1040nr online 2 26. 1040nr online 4 88 34. 1040nr online 3 33. 1040nr online 4 32. 1040nr online 5 31. 1040nr online 6 30. 1040nr online 7 29. 1040nr online 8 28. 1040nr online 9 28. 1040nr online 0 27. 1040nr online 2 26. 1040nr online 3 89 34. 1040nr online 3 33. 1040nr online 3 32. 1040nr online 4 31. 1040nr online 5 30. 1040nr online 7 29. 1040nr online 8 28. 1040nr online 9 28. 1040nr online 0 27. 1040nr online 2 26. 1040nr online 3 90 34. 1040nr online 2 33. 1040nr online 3 32. 1040nr online 4 31. 1040nr online 5 30. 1040nr online 6 29. 1040nr online 8 28. 1040nr online 9 28. 1040nr online 0 27. 1040nr online 1 26. 1040nr online 3 91 34. 1040nr online 2 33. 1040nr online 3 32. 1040nr online 4 31. 1040nr online 5 30. 1040nr online 6 29. 1040nr online 7 28. 1040nr online 9 28. 1040nr online 0 27. 1040nr online 1 26. 1040nr online 3 92 34. 1040nr online 2 33. 1040nr online 3 32. 1040nr online 4 31. 1040nr online 5 30. 1040nr online 6 29. 1040nr online 7 28. 1040nr online 8 28. 1040nr online 0 27. 1040nr online 1 26. 1040nr online 2 93 34. 1040nr online 2 33. 1040nr online 3 32. 1040nr online 4 31. 1040nr online 5 30. 1040nr online 6 29. 1040nr online 7 28. 1040nr online 8 28. 1040nr online 0 27. 1040nr online 1 26. 1040nr online 2 94 34. 1040nr online 2 33. 1040nr online 3 32. 1040nr online 4 31. 1040nr online 5 30. 1040nr online 6 29. 1040nr online 7 28. 1040nr online 8 27. 1040nr online 9 27. 1040nr online 1 26. 1040nr online 2 95 34. 1040nr online 2 33. 1040nr online 3 32. 1040nr online 4 31. 1040nr online 5 30. 1040nr online 6 29. 1040nr online 7 28. 1040nr online 8 27. 1040nr online 9 27. 1040nr online 1 26. 1040nr online 2 96 34. 1040nr online 2 33. 1040nr online 3 32. 1040nr online 4 31. 1040nr online 5 30. 1040nr online 6 29. 1040nr online 7 28. 1040nr online 8 27. 1040nr online 9 27. 1040nr online 0 26. 1040nr online 2 Appendix C. 1040nr online (Continued) Table II (continued) (Joint Life and Last Survivor Expectancy)  (For Use by Owners Whose Spouses Are More Than 10 Years Younger and Are the Sole Beneficiaries of Their IRAs) Ages 50 51 52 53 54 55 56 57 58 59 97 34. 1040nr online 2 33. 1040nr online 3 32. 1040nr online 4 31. 1040nr online 5 30. 1040nr online 6 29. 1040nr online 7 28. 1040nr online 8 27. 1040nr online 9 27. 1040nr online 0 26. 1040nr online 2 98 34. 1040nr online 2 33. 1040nr online 3 32. 1040nr online 4 31. 1040nr online 5 30. 1040nr online 6 29. 1040nr online 7 28. 1040nr online 8 27. 1040nr online 9 27. 1040nr online 0 26. 1040nr online 2 99 34. 1040nr online 2 33. 1040nr online 3 32. 1040nr online 4 31. 1040nr online 5 30. 1040nr online 6 29. 1040nr online 7 28. 1040nr online 8 27. 1040nr online 9 27. 1040nr online 0 26. 1040nr online 2 100 34. 1040nr online 2 33. 1040nr online 3 32. 1040nr online 4 31. 1040nr online 5 30. 1040nr online 6 29. 1040nr online 7 28. 1040nr online 8 27. 1040nr online 9 27. 1040nr online 0 26. 1040nr online 1 101 34. 1040nr online 2 33. 1040nr online 3 32. 1040nr online 4 31. 1040nr online 5 30. 1040nr online 6 29. 1040nr online 7 28. 1040nr online 8 27. 1040nr online 9 27. 1040nr online 0 26. 1040nr online 1 102 34. 1040nr online 2 33. 1040nr online 3 32. 1040nr online 4 31. 1040nr online 4 30. 1040nr online 5 29. 1040nr online 7 28. 1040nr online 8 27. 1040nr online 9 27. 1040nr online 0 26. 1040nr online 1 103 34. 1040nr online 2 33. 1040nr online 3 32. 1040nr online 4 31. 1040nr online 4 30. 1040nr online 5 29. 1040nr online 7 28. 1040nr online 8 27. 1040nr online 9 27. 1040nr online 0 26. 1040nr online 1 104 34. 1040nr online 2 33. 1040nr online 3 32. 1040nr online 4 31. 1040nr online 4 30. 1040nr online 5 29. 1040nr online 6 28. 1040nr online 8 27. 1040nr online 9 27. 1040nr online 0 26. 1040nr online 1 105 34. 1040nr online 2 33. 1040nr online 3 32. 1040nr online 3 31. 1040nr online 4 30. 1040nr online 5 29. 1040nr online 6 28. 1040nr online 8 27. 1040nr online 9 27. 1040nr online 0 26. 1040nr online 1 106 34. 1040nr online 2 33. 1040nr online 3 32. 1040nr online 3 31. 1040nr online 4 30. 1040nr online 5 29. 1040nr online 6 28. 1040nr online 8 27. 1040nr online 9 27. 1040nr online 0 26. 1040nr online 1 107 34. 1040nr online 2 33. 1040nr online 3 32. 1040nr online 3 31. 1040nr online 4 30. 1040nr online 5 29. 1040nr online 6 28. 1040nr online 8 27. 1040nr online 9 27. 1040nr online 0 26. 1040nr online 1 108 34. 1040nr online 2 33. 1040nr online 3 32. 1040nr online 3 31. 1040nr online 4 30. 1040nr online 5 29. 1040nr online 6 28. 1040nr online 8 27. 1040nr online 9 27. 1040nr online 0 26. 1040nr online 1 109 34. 1040nr online 2 33. 1040nr online 3 32. 1040nr online 3 31. 1040nr online 4 30. 1040nr online 5 29. 1040nr online 6 28. 1040nr online 7 27. 1040nr online 9 27. 1040nr online 0 26. 1040nr online 1 110 34. 1040nr online 2 33. 1040nr online 3 32. 1040nr online 3 31. 1040nr online 4 30. 1040nr online 5 29. 1040nr online 6 28. 1040nr online 7 27. 1040nr online 9 27. 1040nr online 0 26. 1040nr online 1 111 34. 1040nr online 2 33. 1040nr online 3 32. 1040nr online 3 31. 1040nr online 4 30. 1040nr online 5 29. 1040nr online 6 28. 1040nr online 7 27. 1040nr online 9 27. 1040nr online 0 26. 1040nr online 1 112 34. 1040nr online 2 33. 1040nr online 3 32. 1040nr online 3 31. 1040nr online 4 30. 1040nr online 5 29. 1040nr online 6 28. 1040nr online 7 27. 1040nr online 9 27. 1040nr online 0 26. 1040nr online 1 113 34. 1040nr online 2 33. 1040nr online 3 32. 1040nr online 3 31. 1040nr online 4 30. 1040nr online 5 29. 1040nr online 6 28. 1040nr online 7 27. 1040nr online 9 27. 1040nr online 0 26. 1040nr online 1 114 34. 1040nr online 2 33. 1040nr online 3 32. 1040nr online 3 31. 1040nr online 4 30. 1040nr online 5 29. 1040nr online 6 28. 1040nr online 7 27. 1040nr online 9 27. 1040nr online 0 26. 1040nr online 1 115+ 34. 1040nr online 2 33. 1040nr online 3 32. 1040nr online 3 31. 1040nr online 4 30. 1040nr online 5 29. 1040nr online 6 28. 1040nr online 7 27. 1040nr online 9 27. 1040nr online 0 26. 1040nr online 1 Table II (continued) (Joint Life and Last Survivor Expectancy) (For Use by Owners Whose Spouses Are More Than 10 Years Younger and Are the Sole Beneficiaries of Their IRAs) Ages 60 61 62 63 64 65 66 67 68 69 60 30. 1040nr online 9 30. 1040nr online 4 30. 1040nr online 0 29. 1040nr online 6 29. 1040nr online 2 28. 1040nr online 8 28. 1040nr online 5 28. 1040nr online 2 27. 1040nr online 9 27. 1040nr online 6 61 30. 1040nr online 4 29. 1040nr online 9 29. 1040nr online 5 29. 1040nr online 0 28. 1040nr online 6 28. 1040nr online 3 27. 1040nr online 9 27. 1040nr online 6 27. 1040nr online 3 27. 1040nr online 0 62 30. 1040nr online 0 29. 1040nr online 5 29. 1040nr online 0 28. 1040nr online 5 28. 1040nr online 1 27. 1040nr online 7 27. 1040nr online 3 27. 1040nr online 0 26. 1040nr online 7 26. 1040nr online 4 63 29. 1040nr online 6 29. 1040nr online 0 28. 1040nr online 5 28. 1040nr online 1 27. 1040nr online 6 27. 1040nr online 2 26. 1040nr online 8 26. 1040nr online 4 26. 1040nr online 1 25. 1040nr online 7 64 29. 1040nr online 2 28. 1040nr online 6 28. 1040nr online 1 27. 1040nr online 6 27. 1040nr online 1 26. 1040nr online 7 26. 1040nr online 3 25. 1040nr online 9 25. 1040nr online 5 25. 1040nr online 2 65 28. 1040nr online 8 28. 1040nr online 3 27. 1040nr online 7 27. 1040nr online 2 26. 1040nr online 7 26. 1040nr online 2 25. 1040nr online 8 25. 1040nr online 4 25. 1040nr online 0 24. 1040nr online 6 66 28. 1040nr online 5 27. 1040nr online 9 27. 1040nr online 3 26. 1040nr online 8 26. 1040nr online 3 25. 1040nr online 8 25. 1040nr online 3 24. 1040nr online 9 24. 1040nr online 5 24. 1040nr online 1 67 28. 1040nr online 2 27. 1040nr online 6 27. 1040nr online 0 26. 1040nr online 4 25. 1040nr online 9 25. 1040nr online 4 24. 1040nr online 9 24. 1040nr online 4 24. 1040nr online 0 23. 1040nr online 6 68 27. 1040nr online 9 27. 1040nr online 3 26. 1040nr online 7 26. 1040nr online 1 25. 1040nr online 5 25. 1040nr online 0 24. 1040nr online 5 24. 1040nr online 0 23. 1040nr online 5 23. 1040nr online 1 69 27. 1040nr online 6 27. 1040nr online 0 26. 1040nr online 4 25. 1040nr online 7 25. 1040nr online 2 24. 1040nr online 6 24. 1040nr online 1 23. 1040nr online 6 23. 1040nr online 1 22. 1040nr online 6 70 27. 1040nr online 4 26. 1040nr online 7 26. 1040nr online 1 25. 1040nr online 4 24. 1040nr online 8 24. 1040nr online 3 23. 1040nr online 7 23. 1040nr online 2 22. 1040nr online 7 22. 1040nr online 2 71 27. 1040nr online 2 26. 1040nr online 5 25. 1040nr online 8 25. 1040nr online 2 24. 1040nr online 5 23. 1040nr online 9 23. 1040nr online 4 22. 1040nr online 8 22. 1040nr online 3 21. 1040nr online 8 72 27. 1040nr online 0 26. 1040nr online 3 25. 1040nr online 6 24. 1040nr online 9 24. 1040nr online 3 23. 1040nr online 7 23. 1040nr online 1 22. 1040nr online 5 22. 1040nr online 0 21. 1040nr online 4 73 26. 1040nr online 8 26. 1040nr online 1 25. 1040nr online 4 24. 1040nr online 7 24. 1040nr online 0 23. 1040nr online 4 22. 1040nr online 8 22. 1040nr online 2 21. 1040nr online 6 21. 1040nr online 1 74 26. 1040nr online 6 25. 1040nr online 9 25. 1040nr online 2 24. 1040nr online 5 23. 1040nr online 8 23. 1040nr online 1 22. 1040nr online 5 21. 1040nr online 9 21. 1040nr online 3 20. 1040nr online 8 75 26. 1040nr online 5 25. 1040nr online 7 25. 1040nr online 0 24. 1040nr online 3 23. 1040nr online 6 22. 1040nr online 9 22. 1040nr online 3 21. 1040nr online 6 21. 1040nr online 0 20. 1040nr online 5 Appendix C. 1040nr online (Continued) Table II (continued) (Joint Life and Last Survivor Expectancy) (For Use by Owners Whose Spouses Are More Than 10 Years Younger and Are the Sole Beneficiaries of Their IRAs) Ages 60 61 62 63 64 65 66 67 68 69 76 26. 1040nr online 3 25. 1040nr online 6 24. 1040nr online 8 24. 1040nr online 1 23. 1040nr online 4 22. 1040nr online 7 22. 1040nr online 0 21. 1040nr online 4 20. 1040nr online 8 20. 1040nr online 2 77 26. 1040nr online 2 25. 1040nr online 4 24. 1040nr online 7 23. 1040nr online 9 23. 1040nr online 2 22. 1040nr online 5 21. 1040nr online 8 21. 1040nr online 2 20. 1040nr online 6 19. 1040nr online 9 78 26. 1040nr online 1 25. 1040nr online 3 24. 1040nr online 6 23. 1040nr online 8 23. 1040nr online 1 22. 1040nr online 4 21. 1040nr online 7 21. 1040nr online 0 20. 1040nr online 3 19. 1040nr online 7 79 26. 1040nr online 0 25. 1040nr online 2 24. 1040nr online 4 23. 1040nr online 7 22. 1040nr online 9 22. 1040nr online 2 21. 1040nr online 5 20. 1040nr online 8 20. 1040nr online 1 19. 1040nr online 5 80 25. 1040nr online 9 25. 1040nr online 1 24. 1040nr online 3 23. 1040nr online 6 22. 1040nr online 8 22. 1040nr online 1 21. 1040nr online 3 20. 1040nr online 6 20. 1040nr online 0 19. 1040nr online 3 81 25. 1040nr online 8 25. 1040nr online 0 24. 1040nr online 2 23. 1040nr online 4 22. 1040nr online 7 21. 1040nr online 9 21. 1040nr online 2 20. 1040nr online 5 19. 1040nr online 8 19. 1040nr online 1 82 25. 1040nr online 8 24. 1040nr online 9 24. 1040nr online 1 23. 1040nr online 4 22. 1040nr online 6 21. 1040nr online 8 21. 1040nr online 1 20. 1040nr online 4 19. 1040nr online 7 19. 1040nr online 0 83 25. 1040nr online 7 24. 1040nr online 9 24. 1040nr online 1 23. 1040nr online 3 22. 1040nr online 5 21. 1040nr online 7 21. 1040nr online 0 20. 1040nr online 2 19. 1040nr online 5 18. 1040nr online 8 84 25. 1040nr online 6 24. 1040nr online 8 24. 1040nr online 0 23. 1040nr online 2 22. 1040nr online 4 21. 1040nr online 6 20. 1040nr online 9 20. 1040nr online 1 19. 1040nr online 4 18. 1040nr online 7 85 25. 1040nr online 6 24. 1040nr online 8 23. 1040nr online 9 23. 1040nr online 1 22. 1040nr online 3 21. 1040nr online 6 20. 1040nr online 8 20. 1040nr online 1 19. 1040nr online 3 18. 1040nr online 6 86 25. 1040nr online 5 24. 1040nr online 7 23. 1040nr online 9 23. 1040nr online 1 22. 1040nr online 3 21. 1040nr online 5 20. 1040nr online 7 20. 1040nr online 0 19. 1040nr online 2 18. 1040nr online 5 87 25. 1040nr online 5 24. 1040nr online 7 23. 1040nr online 8 23. 1040nr online 0 22. 1040nr online 2 21. 1040nr online 4 20. 1040nr online 7 19. 1040nr online 9 19. 1040nr online 2 18. 1040nr online 4 88 25. 1040nr online 5 24. 1040nr online 6 23. 1040nr online 8 23. 1040nr online 0 22. 1040nr online 2 21. 1040nr online 4 20. 1040nr online 6 19. 1040nr online 8 19. 1040nr online 1 18. 1040nr online 3 89 25. 1040nr online 4 24. 1040nr online 6 23. 1040nr online 8 22. 1040nr online 9 22. 1040nr online 1 21. 1040nr online 3 20. 1040nr online 5 19. 1040nr online 8 19. 1040nr online 0 18. 1040nr online 3 90 25. 1040nr online 4 24. 1040nr online 6 23. 1040nr online 7 22. 1040nr online 9 22. 1040nr online 1 21. 1040nr online 3 20. 1040nr online 5 19. 1040nr online 7 19. 1040nr online 0 18. 1040nr online 2 91 25. 1040nr online 4 24. 1040nr online 5 23. 1040nr online 7 22. 1040nr online 9 22. 1040nr online 1 21. 1040nr online 3 20. 1040nr online 5 19. 1040nr online 7 18. 1040nr online 9 18. 1040nr online 2 92 25. 1040nr online 4 24. 1040nr online 5 23. 1040nr online 7 22. 1040nr online 9 22. 1040nr online 0 21. 1040nr online 2 20. 1040nr online 4 19. 1040nr online 6 18. 1040nr online 9 18. 1040nr online 1 93 25. 1040nr online 4 24. 1040nr online 5 23. 1040nr online 7 22. 1040nr online 8 22. 1040nr online 0 21. 1040nr online 2 20. 1040nr online 4 19. 1040nr online 6 18. 1040nr online 8 18. 1040nr online 1 94 25. 1040nr online 3 24. 1040nr online 5 23. 1040nr online 6 22. 1040nr online 8 22. 1040nr online 0 21. 1040nr online 2 20. 1040nr online 4 19. 1040nr online 6 18. 1040nr online 8 18. 1040nr online 0 95 25. 1040nr online 3 24. 1040nr online 5 23. 1040nr online 6 22. 1040nr online 8 22. 1040nr online 0 21. 1040nr online 1 20. 1040nr online 3 19. 1040nr online 6 18. 1040nr online 8 18. 1040nr online 0 96 25. 1040nr online 3 24. 1040nr online 5 23. 1040nr online 6 22. 1040nr online 8 21. 1040nr online 9 21. 1040nr online 1 20. 1040nr online 3 19. 1040nr online 5 18. 1040nr online 8 18. 1040nr online 0 97 25. 1040nr online 3 24. 1040nr online 5 23. 1040nr online 6 22. 1040nr online 8 21. 1040nr online 9 21. 1040nr online 1 20. 1040nr online 3 19. 1040nr online 5 18. 1040nr online 7 18. 1040nr online 0 98 25. 1040nr online 3 24. 1040nr online 4 23. 1040nr online 6 22. 1040nr online 8 21. 1040nr online 9 21. 1040nr online 1 20. 1040nr online 3 19. 1040nr online 5 18. 1040nr online 7 17. 1040nr online 9 99 25. 1040nr online 3 24. 1040nr online 4 23. 1040nr online 6 22. 1040nr online 7 21. 1040nr online 9 21. 1040nr online 1 20. 1040nr online 3 19. 1040nr online 5 18. 1040nr online 7 17. 1040nr online 9 100 25. 1040nr online 3 24. 1040nr online 4 23. 1040nr online 6 22. 1040nr online 7 21. 1040nr online 9 21. 1040nr online 1 20. 1040nr online 3 19. 1040nr online 5 18. 1040nr online 7 17. 1040nr online 9 101 25. 1040nr online 3 24. 1040nr online 4 23. 1040nr online 6 22. 1040nr online 7 21. 1040nr online 9 21. 1040nr online 1 20. 1040nr online 2 19. 1040nr online 4 18. 1040nr online 7 17. 1040nr online 9 102 25. 1040nr online 3 24. 1040nr online 4 23. 1040nr online 6 22. 1040nr online 7 21. 1040nr online 9 21. 1040nr online 1 20. 1040nr online 2 19. 1040nr online 4 18. 1040nr online 6 17. 1040nr online 9 103 25. 1040nr online 3 24. 1040nr online 4 23. 1040nr online 6 22. 1040nr online 7 21. 1040nr online 9 21. 1040nr online 0 20. 1040nr online 2 19. 1040nr online 4 18. 1040nr online 6 17. 1040nr online 9 104 25. 1040nr online 3 24. 1040nr online 4 23. 1040nr online 5 22. 1040nr online 7 21. 1040nr online 9 21. 1040nr online 0 20. 1040nr online 2 19. 1040nr online 4 18. 1040nr online 6 17. 1040nr online 8 105 25. 1040nr online 3 24. 1040nr online 4 23. 1040nr online 5 22. 1040nr online 7 21. 1040nr online 9 21. 1040nr online 0 20. 1040nr online 2 19. 1040nr online 4 18. 1040nr online 6 17. 1040nr online 8 106 25. 1040nr online 3 24. 1040nr online 4 23. 1040nr online 5 22. 1040nr online 7 21. 1040nr online 9 21. 1040nr online 0 20. 1040nr online 2 19. 1040nr online 4 18. 1040nr online 6 17. 1040nr online 8 107 25. 1040nr online 2 24. 1040nr online 4 23. 1040nr online 5 22. 1040nr online 7 21. 1040nr online 8 21. 1040nr online 0 20. 1040nr online 2 19. 1040nr online 4 18. 1040nr online 6 17. 1040nr online 8 108 25. 1040nr online 2 24. 1040nr online 4 23. 1040nr online 5 22. 1040nr online 7 21. 1040nr online 8 21. 1040nr online 0 20. 1040nr online 2 19. 1040nr online 4 18. 1040nr online 6 17. 1040nr online 8 109 25. 1040nr online 2 24. 1040nr online 4 23. 1040nr online 5 22. 1040nr online 7 21. 1040nr online 8 21. 1040nr online 0 20. 1040nr online 2 19. 1040nr online 4 18. 1040nr online 6 17. 1040nr online 8 110 25. 1040nr online 2 24. 1040nr online 4 23. 1040nr online 5 22. 1040nr online 7 21. 1040nr online 8 21. 1040nr online 0 20. 1040nr online 2 19. 1040nr online 4 18. 1040nr online 6 17. 1040nr online 8 111 25. 1040nr online 2 24. 1040nr online 4 23. 1040nr online 5 22. 1040nr online 7 21. 1040nr online 8 21. 1040nr online 0 20. 1040nr online 2 19. 1040nr online 4 18. 1040nr online 6 17. 1040nr online 8 112 25. 1040nr online 2 24. 1040nr online 4 23. 1040nr online 5 22. 1040nr online 7 21. 1040nr online 8 21. 1040nr online 0 20. 1040nr online 2 19. 1040nr online 4 18. 1040nr online 6 17. 1040nr online 8 113 25. 1040nr online 2 24. 1040nr online 4 23. 1040nr online 5 22. 1040nr online 7 21. 1040nr online 8 21. 1040nr online 0 20. 1040nr online 2 19. 1040nr online 4 18. 1040nr online 6 17. 1040nr online 8 114 25. 1040nr online 2 24. 1040nr online 4 23. 1040nr online 5 22. 1040nr online 7 21. 1040nr online 8 21. 1040nr online 0 20. 1040nr online 2 19. 1040nr online 4 18. 1040nr online 6 17. 1040nr online 8 115+ 25. 1040nr online 2 24. 1040nr online 4 23. 1040nr online 5 22. 1040nr online 7 21. 1040nr online 8 21. 1040nr online 0 20. 1040nr online 2 19. 1040nr online 4 18. 1040nr online 6 17. 1040nr online 8 Appendix C. 1040nr online (Continued) Table II (continued) (Joint Life and Last Survivor Expectancy) (For Use by Owners Whose Spouses Are More Than 10 Years Younger and Are the Sole Beneficiaries of Their IRAs) Ages 70 71 72 73 74 75 76 77 78 79 70 21. 1040nr online 8 21. 1040nr online 3 20. 1040nr online 9 20. 1040nr online 6 20. 1040nr online 2 19. 1040nr online 9 19. 1040nr online 6 19. 1040nr online 4 19. 1040nr online 1 18. 1040nr online 9 71 21. 1040nr online 3 20. 1040nr online 9 20. 1040nr online 5 20. 1040nr online 1 19. 1040nr online 7 19. 1040nr online 4 19. 1040nr online 1 18. 1040nr online 8 18. 1040nr online 5 18. 1040nr online 3 72 20. 1040nr online 9 20. 1040nr online 5 20. 1040nr online 0 19. 1040nr online 6 19. 1040nr online 3 18. 1040nr online 9 18. 1040nr online 6 18. 1040nr online 3 18. 1040nr online 0 17. 1040nr online 7 73 20. 1040nr online 6 20. 1040nr online 1 19. 1040nr online 6 19. 1040nr online 2 18. 1040nr online 8 18. 1040nr online 4 18. 1040nr online 1 17. 1040nr online 8 17. 1040nr online 5 17. 1040nr online 2 74 20. 1040nr online 2 19. 1040nr online 7 19. 1040nr online 3 18. 1040nr online 8 18. 1040nr online 4 18. 1040nr online 0 17. 1040nr online 6 17. 1040nr online 3 17. 1040nr online 0 16. 1040nr online 7 75 19. 1040nr online 9 19. 1040nr online 4 18. 1040nr online 9 18. 1040nr online 4 18. 1040nr online 0 17. 1040nr online 6 17. 1040nr online 2 16. 1040nr online 8 16. 1040nr online 5 16. 1040nr online 2 76 19. 1040nr online 6 19. 1040nr online 1 18. 1040nr online 6 18. 1040nr online 1 17. 1040nr online 6 17. 1040nr online 2 16. 1040nr online 8 16. 1040nr online 4 16. 1040nr online 0 15. 1040nr online 7 77 19. 1040nr online 4 18. 1040nr online 8 18. 1040nr online 3 17. 1040nr online 8 17. 1040nr online 3 16. 1040nr online 8 16. 1040nr online 4 16. 1040nr online 0 15. 1040nr online 6 15. 1040nr online 3 78 19. 1040nr online 1 18. 1040nr online 5 18. 1040nr online 0 17. 1040nr online 5 17. 1040nr online 0 16. 1040nr online 5 16. 1040nr online 0 15. 1040nr online 6 15. 1040nr online 2 14. 1040nr online 9 79 18. 1040nr online 9 18. 1040nr online 3 17. 1040nr online 7 17. 1040nr online 2 16. 1040nr online 7 16. 1040nr online 2 15. 1040nr online 7 15. 1040nr online 3 14. 1040nr online 9 14. 1040nr online 5 80 18. 1040nr online 7 18. 1040nr online 1 17. 1040nr online 5 16. 1040nr online 9 16. 1040nr online 4 15. 1040nr online 9 15. 1040nr online 4 15. 1040nr online 0 14. 1040nr online 5 14. 1040nr online 1 81 18. 1040nr online 5 17. 1040nr online 9 17. 1040nr online 3 16. 1040nr online 7 16. 1040nr online 2 15. 1040nr online 6 15. 1040nr online 1 14. 1040nr online 7 14. 1040nr online 2 13. 1040nr online 8 82 18. 1040nr online 3 17. 1040nr online 7 17. 1040nr online 1 16. 1040nr online 5 15. 1040nr online 9 15. 1040nr online 4 14. 1040nr online 9 14. 1040nr online 4 13. 1040nr online 9 13. 1040nr online 5 83 18. 1040nr online 2 17. 1040nr online 5 16. 1040nr online 9 16. 1040nr online 3 15. 1040nr online 7 15. 1040nr online 2 14. 1040nr online 7 14. 1040nr online 2 13. 1040nr online 7 13. 1040nr online 2 84 18. 1040nr online 0 17. 1040nr online 4 16. 1040nr online 7 16. 1040nr online 1 15. 1040nr online 5 15. 1040nr online 0 14. 1040nr online 4 13. 1040nr online 9 13. 1040nr online 4 13. 1040nr online 0 85 17. 1040nr online 9 17. 1040nr online 3 16. 1040nr online 6 16. 1040nr online 0 15. 1040nr online 4 14. 1040nr online 8 14. 1040nr online 3 13. 1040nr online 7 13. 1040nr online 2 12. 1040nr online 8 86 17. 1040nr online 8 17. 1040nr online 1 16. 1040nr online 5 15. 1040nr online 8 15. 1040nr online 2 14. 1040nr online 6 14. 1040nr online 1 13. 1040nr online 5 13. 1040nr online 0 12. 1040nr online 5 87 17. 1040nr online 7 17. 1040nr online 0 16. 1040nr online 4 15. 1040nr online 7 15. 1040nr online 1 14. 1040nr online 5 13. 1040nr online 9 13. 1040nr online 4 12. 1040nr online 9 12. 1040nr online 4 88 17. 1040nr online 6 16. 1040nr online 9 16. 1040nr online 3 15. 1040nr online 6 15. 1040nr online 0 14. 1040nr online 4 13. 1040nr online 8 13. 1040nr online 2 12. 1040nr online 7 12. 1040nr online 2 89 17. 1040nr online 6 16. 1040nr online 9 16. 1040nr online 2 15. 1040nr online 5 14. 1040nr online 9 14. 1040nr online 3 13. 1040nr online 7 13. 1040nr online 1 12. 1040nr online 6 12. 1040nr online 0 90 17. 1040nr online 5 16. 1040nr online 8 16. 1040nr online 1 15. 1040nr online 4 14. 1040nr online 8 14. 1040nr online 2 13. 1040nr online 6 13. 1040nr online 0 12. 1040nr online 4 11. 1040nr online 9 91 17. 1040nr online 4 16. 1040nr online 7 16. 1040nr online 0 15. 1040nr online 4 14. 1040nr online 7 14. 1040nr online 1 13. 1040nr online 5 12. 1040nr online 9 12. 1040nr online 3 11. 1040nr online 8 92 17. 1040nr online 4 16. 1040nr online 7 16. 1040nr online 0 15. 1040nr online 3 14. 1040nr online 6 14. 1040nr online 0 13. 1040nr online 4 12. 1040nr online 8 12. 1040nr online 2 11. 1040nr online 7 93 17. 1040nr online 3 16. 1040nr online 6 15. 1040nr online 9 15. 1040nr online 2 14. 1040nr online 6 13. 1040nr online 9 13. 1040nr online 3 12. 1040nr online 7 12. 1040nr online 1 11. 1040nr online 6 94 17. 1040nr online 3 16. 1040nr online 6 15. 1040nr online 9 15. 1040nr online 2 14. 1040nr online 5 13. 1040nr online 9 13. 1040nr online 2 12. 1040nr online 6 12. 1040nr online 0 11. 1040nr online 5 95 17. 1040nr online 3 16. 1040nr online 5 15. 1040nr online 8 15. 1040nr online 1 14. 1040nr online 5 13. 1040nr online 8 13. 1040nr online 2 12. 1040nr online 6 12. 1040nr online 0 11. 1040nr online 4 96 17. 1040nr online 2 16. 1040nr online 5 15. 1040nr online 8 15. 1040nr online 1 14. 1040nr online 4 13. 1040nr online 8 13. 1040nr online 1 12. 1040nr online 5 11. 1040nr online 9 11. 1040nr online 3 97 17. 1040nr online 2 16. 1040nr online 5 15. 1040nr online 8 15. 1040nr online 1 14. 1040nr online 4 13. 1040nr online 7 13. 1040nr online 1 12. 1040nr online 5 11. 1040nr online 9 11. 1040nr online 3 98 17. 1040nr online 2 16. 1040nr online 4 15. 1040nr online 7 15. 1040nr online 0 14. 1040nr online 3 13. 1040nr online 7 13. 1040nr online 0 12. 1040nr online 4 11. 1040nr online 8 11. 1040nr online 2 99 17. 1040nr online 2 16. 1040nr online 4 15. 1040nr online 7 15. 1040nr online 0 14. 1040nr online 3 13. 1040nr online 6 13. 1040nr online 0 12. 1040nr online 4 11. 1040nr online 8 11. 1040nr online 2 100 17. 1040nr online 1 16. 1040nr online 4 15. 1040nr online 7 15. 1040nr online 0 14. 1040nr online 3 13. 1040nr online 6 12. 1040nr online 9 12. 1040nr online 3 11. 1040nr online 7 11. 1040nr online 1 101 17. 1040nr online 1 16. 1040nr online 4 15. 1040nr online 6 14. 1040nr online 9 14. 1040nr online 2 13. 1040nr online 6 12. 1040nr online 9 12. 1040nr online 3 11. 1040nr online 7 11. 1040nr online 1 102 17. 1040nr online 1 16. 1040nr online 4 15. 1040nr online 6 14. 1040nr online 9 14. 1040nr online 2 13. 1040nr online 5 12. 1040nr online 9 12. 1040nr online 2 11. 1040nr online 6 11. 1040nr online 0 103 17. 1040nr online 1 16. 1040nr online 3 15. 1040nr online 6 14. 1040nr online 9 14. 1040nr online 2 13. 1040nr online 5 12. 1040nr online 9 12. 1040nr online 2 11. 1040nr online 6 11. 1040nr online 0 104 17. 1040nr online 1 16. 1040nr online 3 15. 1040nr online 6 14. 1040nr online 9 14. 1040nr online 2 13. 1040nr online 5 12. 1040nr online 8 12. 1040nr online 2 11. 1040nr online 6 11. 1040nr online 0 105 17. 1040nr online 1 16. 1040nr online 3 15. 1040nr online 6 14. 1040nr online 9 14. 1040nr online 2 13. 1040nr online 5 12. 1040nr online 8 12. 1040nr online 2 11. 1040nr online 5 10. 1040nr online 9 106 17. 1040nr online 1 16. 1040nr online 3 15. 1040nr online 6 14. 1040nr online 8 14. 1040nr online 1 13. 1040nr online 5 12. 1040nr online 8 12. 1040nr online 2 11. 1040nr online 5 10. 1040nr online 9 107 17. 1040nr online 0 16. 1040nr online 3 15. 1040nr online 6 14. 1040nr online 8 14. 1040nr online 1 13. 1040nr online 4 12. 1040nr online 8 12. 1040nr online 1 11. 1040nr online 5 10. 1040nr online 9 108 17. 1040nr online 0 16. 1040nr online 3 15. 1040nr online 5 14. 1040nr online 8 14. 1040nr online 1 13. 1040nr online 4 12. 1040nr online 8 12. 1040nr online 1 11. 1040nr online 5 10. 1040nr online 9 109 17. 1040nr online 0 16. 1040nr online 3 15. 1040nr online 5 14. 1040nr online 8 14. 1040nr online 1 13. 1040nr online 4 12. 1040nr online 8 12. 1040nr online 1 11. 1040nr online 5 10. 1040nr online 9 Appendix C. 1040nr online (Continued) Table II (continued) (Joint Life and Last Survivor Expectancy) (For Use by Owners Whose Spouses Are More Than 10 Years Younger and Are the Sole Beneficiaries of Their IRAs) Ages 70 71 72 73 74 75 76 77 78 79 110 17. 1040nr online 0 16. 1040nr online 3 15. 1040nr online 5 14. 1040nr online 8 14. 1040nr online 1 13. 1040nr online 4 12. 1040nr online 7 12. 1040nr online 1 11. 1040nr online 5 10. 1040nr online 9 111 17. 1040nr online 0 16. 1040nr online 3 15. 1040nr online 5 14. 1040nr online 8 14. 1040nr online 1 13. 1040nr online 4 12. 1040nr online 7 12. 1040nr online 1 11. 1040nr online 5 10. 1040nr online 8 112 17. 1040nr online 0 16. 1040nr online 3 15. 1040nr online 5 14. 1040nr online 8 14. 1040nr online 1 13. 1040nr online 4 12. 1040nr online 7 12. 1040nr online 1 11. 1040nr online 5 10. 1040nr online 8 113 17. 1040nr online 0 16. 1040nr online 3 15. 1040nr online 5 14. 1040nr online 8 14. 1040nr online 1 13. 1040nr online 4 12. 1040nr online 7 12. 1040nr online 1 11. 1040nr online 4 10. 1040nr online 8 114 17. 1040nr online 0 16. 1040nr online 3 15. 1040nr online 5 14. 1040nr online 8 14. 1040nr online 1 13. 1040nr online 4 12. 1040nr online 7 12. 1040nr online 1 11. 1040nr online 4 10. 1040nr online 8 115+ 17. 1040nr online 0 16. 1040nr online 3 15. 1040nr online 5 14. 1040nr online 8 14. 1040nr online 1 13. 1040nr online 4 12. 1040nr online 7 12. 1040nr online 1 11. 1040nr online 4 10. 1040nr online 8 Table II (continued) (Joint Life and Last Survivor Expectancy)  (For Use by Owners Whose Spouses Are More Than 10 Years Younger and Are the Sole Beneficiaries of Their IRAs) Ages 80 81 82 83 84 85 86 87 88 89 80 13. 1040nr online 8 13. 1040nr online 4 13. 1040nr online 1 12. 1040nr online 8 12. 1040nr online 6 12. 1040nr online 3 12. 1040nr online 1 11. 1040nr online 9 11. 1040nr online 7 11. 1040nr online 5 81 13. 1040nr online 4 13. 1040nr online 1 12. 1040nr online 7 12. 1040nr online 4 12. 1040nr online 2 11. 1040nr online 9 11. 1040nr online 7 11. 1040nr online 4 11. 1040nr online 3 11. 1040nr online 1 82 13. 1040nr online 1 12. 1040nr online 7 12. 1040nr online 4 12. 1040nr online 1 11. 1040nr online 8 11. 1040nr online 5 11. 1040nr online 3 11. 1040nr online 0 10. 1040nr online 8 10. 1040nr online 6 83 12. 1040nr online 8 12. 1040nr online 4 12. 1040nr online 1 11. 1040nr online 7 11. 1040nr online 4 11. 1040nr online 1 10. 1040nr online 9 10. 1040nr online 6 10. 1040nr online 4 10. 1040nr online 2 84 12. 1040nr online 6 12. 1040nr online 2 11. 1040nr online 8 11. 1040nr online 4 11. 1040nr online 1 10. 1040nr online 8 10. 1040nr online 5 10. 1040nr online 3 10. 1040nr online 1 9. 1040nr online 9 85 12. 1040nr online 3 11. 1040nr online 9 11. 1040nr online 5 11. 1040nr online 1 10. 1040nr online 8 10. 1040nr online 5 10. 1040nr online 2 9. 1040nr online 9 9. 1040nr online 7 9. 1040nr online 5 86 12. 1040nr online 1 11. 1040nr online 7 11. 1040nr online 3 10. 1040nr online 9 10. 1040nr online 5 10. 1040nr online 2 9. 1040nr online 9 9. 1040nr online 6 9. 1040nr online 4 9. 1040nr online 2 87 11. 1040nr online 9 11. 1040nr online 4 11. 1040nr online 0 10. 1040nr online 6 10. 1040nr online 3 9. 1040nr online 9 9. 1040nr online 6 9. 1040nr online 4 9. 1040nr online 1 8. 1040nr online 9 88 11. 1040nr online 7 11. 1040nr online 3 10. 1040nr online 8 10. 1040nr online 4 10. 1040nr online 1 9. 1040nr online 7 9. 1040nr online 4 9. 1040nr online 1 8. 1040nr online 8 8. 1040nr online 6 89 11. 1040nr online 5 11. 1040nr online 1 10. 1040nr online 6 10. 1040nr online 2 9. 1040nr online 9 9. 1040nr online 5 9. 1040nr online 2 8. 1040nr online 9 8. 1040nr online 6 8. 1040nr online 3 90 11. 1040nr online 4 10. 1040nr online 9 10. 1040nr online 5 10. 1040nr online 1 9. 1040nr online 7 9. 1040nr online 3 9. 1040nr online 0 8. 1040nr online 6 8. 1040nr online 3 8. 1040nr online 1 91 11. 1040nr online 3 10. 1040nr online 8 10. 1040nr online 3 9. 1040nr online 9 9. 1040nr online 5 9. 1040nr online 1 8. 1040nr online 8 8. 1040nr online 4 8. 1040nr online 1 7. 1040nr online 9 92 11. 1040nr online 2 10. 1040nr online 7 10. 1040nr online 2 9. 1040nr online 8 9. 1040nr online 3 9. 1040nr online 0 8. 1040nr online 6 8. 1040nr online 3 8. 1040nr online 0 7. 1040nr online 7 93 11. 1040nr online 1 10. 1040nr online 6 10. 1040nr online 1 9. 1040nr online 6 9. 1040nr online 2 8. 1040nr online 8 8. 1040nr online 5 8. 1040nr online 1 7. 1040nr online 8 7. 1040nr online 5 94 11. 1040nr online 0 10. 1040nr online 5 10. 1040nr online 0 9. 1040nr online 5 9. 1040nr online 1 8. 1040nr online 7 8. 1040nr online 3 8. 1040nr online 0 7. 1040nr online 6 7. 1040nr online 3 95 10. 1040nr online 9 10. 1040nr online 4 9. 1040nr online 9 9. 1040nr online 4 9. 1040nr online 0 8. 1040nr online 6 8. 1040nr online 2 7. 1040nr online 8 7. 1040nr online 5 7. 1040nr online 2 96 10. 1040nr online 8 10. 1040nr online 3 9. 1040nr online 8 9. 1040nr online 3 8. 1040nr online 9 8. 1040nr online 5 8. 1040nr online 1 7. 1040nr online 7 7. 1040nr online 4 7. 1040nr online 1 97 10. 1040nr online 7 10. 1040nr online 2 9. 1040nr online 7 9. 1040nr online 2 8. 1040nr online 8 8. 1040nr online 4 8. 1040nr online 0 7. 1040nr online 6 7. 1040nr online 3 6. 1040nr online 9 98 10. 1040nr online 7 10. 1040nr online 1 9. 1040nr online 6 9. 1040nr online 2 8. 1040nr online 7 8. 1040nr online 3 7. 1040nr online 9 7. 1040nr online 5 7. 1040nr online 1 6. 1040nr online 8 99 10. 1040nr online 6 10. 1040nr online 1 9. 1040nr online 6 9. 1040nr online 1 8. 1040nr online 6 8. 1040nr online 2 7. 1040nr online 8 7. 1040nr online 4 7. 1040nr online 0 6. 1040nr online 7 100 10. 1040nr online 6 10. 1040nr online 0 9. 1040nr online 5 9. 1040nr online 0 8. 1040nr online 5 8. 1040nr online 1 7. 1040nr online 7 7. 1040nr online 3 6. 1040nr online 9 6. 1040nr online 6 101 10. 1040nr online 5 10. 1040nr online 0 9. 1040nr online 4 9. 1040nr online 0 8. 1040nr online 5 8. 1040nr online 0 7. 1040nr online 6 7. 1040nr online 2 6. 1040nr online 9 6. 1040nr online 5 102 10. 1040nr online 5 9. 1040nr online 9 9. 1040nr online 4 8. 1040nr online 9 8. 1040nr online 4 8. 1040nr online 0 7. 1040nr online 5 7. 1040nr online 1 6. 1040nr online 8 6. 1040nr online 4 103 10. 1040nr online 4 9. 1040nr online 9 9. 1040nr online 4 8. 1040nr online 8 8. 1040nr online 4 7. 1040nr online 9 7. 1040nr online 5 7. 1040nr online 1 6. 1040nr online 7 6. 1040nr online 3 104 10. 1040nr online 4 9. 1040nr online 8 9. 1040nr online 3 8. 1040nr online 8 8. 1040nr online 3 7. 1040nr online 9 7. 1040nr online 4 7. 1040nr online 0 6. 1040nr online 6 6. 1040nr online 3 105 10. 1040nr online 4 9. 1040nr online 8 9. 1040nr online 3 8. 1040nr online 8 8. 1040nr online 3 7. 1040nr online 8 7. 1040nr online 4 7. 1040nr online 0 6. 1040nr online 6 6. 1040nr online 2 106 10. 1040nr online 3 9. 1040nr online 8 9. 1040nr online 2 8. 1040nr online 7 8. 1040nr online 2 7. 1040nr online 8 7. 1040nr online 3 6. 1040nr online 9 6. 1040nr online 5 6. 1040nr online 2 107 10. 1040nr online 3 9. 1040nr online 8 9. 1040nr online 2 8. 1040nr online 7 8. 1040nr online 2 7. 1040nr online 7 7. 1040nr online 3 6. 1040nr online 9 6. 1040nr online 5 6. 1040nr online 1 108 10. 1040nr online 3 9. 1040nr online 7 9. 1040nr online 2 8. 1040nr online 7 8. 1040nr online 2 7. 1040nr online 7 7. 1040nr online 3 6. 1040nr online 8 6. 1040nr online 4 6. 1040nr online 1 109 10. 1040nr online 3 9. 1040nr online 7 9. 1040nr online 2 8. 1040nr online 7 8. 1040nr online 2 7. 1040nr online 7 7. 1040nr online 2 6. 1040nr online 8 6. 1040nr online 4 6. 1040nr online 0 110 10. 1040nr online 3 9. 1040nr online 7 9. 1040nr online 2 8. 1040nr online 6 8. 1040nr online 1 7. 1040nr online 7 7. 1040nr online 2 6. 1040nr online 8 6. 1040nr online 4 6. 1040nr online 0 111 10. 1040nr online 3 9. 1040nr online 7 9. 1040nr online 1 8. 1040nr online 6 8. 1040nr online 1 7. 1040nr online 6 7. 1040nr online 2 6. 1040nr online 8 6. 1040nr online 3 6. 1040nr online 0 112 10. 1040nr online 2 9. 1040nr online 7 9. 1040nr online 1 8. 1040nr online 6 8. 1040nr online 1 7. 1040nr online 6 7. 1040nr online 2 6. 1040nr online 7 6. 1040nr online 3 5. 1040nr online 9 113 10. 1040nr online 2 9. 1040nr online 7 9. 1040nr online 1 8. 1040nr online 6 8. 1040nr online 1 7. 1040nr online 6 7. 1040nr online 2 6. 1040nr online 7 6. 1040nr online 3 5. 1040nr online 9 114 10. 1040nr online 2 9. 1040nr online 7 9. 1040nr online 1 8. 1040nr online 6 8. 1040nr online 1 7. 1040nr online 6 7. 1040nr online 1 6. 1040nr online 7 6. 1040nr online 3 5. 1040nr online 9 115+ 10. 1040nr online 2 9. 1040nr online 7 9. 1040nr online 1 8. 1040nr online 6 8. 1040nr online 1 7. 1040nr online 6 7. 1040nr online 1 6. 1040nr online 7 6. 1040nr online 3 5. 1040nr online 9 Appendix C. 1040nr online (Continued) Table II (continued) (Joint Life and Last Survivor Expectancy)  (For Use by Owners Whose Spouses Are More Than 10 Years Younger and Are the Sole Beneficiaries of Their IRAs) Ages 90 91 92 93 94 95 96 97 98 99 90 7. 1040nr online 8 7. 1040nr online 6 7. 1040nr online 4 7. 1040nr online 2 7. 1040nr online 1 6. 1040nr online 9 6. 1040nr online 8 6. 1040nr online 6 6. 1040nr online 5 6. 1040nr online 4 91 7. 1040nr online 6 7. 1040nr online 4 7. 1040nr online 2 7. 1040nr online 0 6. 1040nr online 8 6. 1040nr online 7 6. 1040nr online 5 6. 1040nr online 4 6. 1040nr online 3 6. 1040nr online 1 92 7. 1040nr online 4 7. 1040nr online 2 7. 1040nr online 0 6. 1040nr online 8 6. 1040nr online 6 6. 1040nr online 4 6. 1040nr online 3 6. 1040nr online 1 6. 1040nr online 0 5. 1040nr online 9 93 7. 1040nr online 2 7. 1040nr online 0 6. 1040nr online 8 6. 1040nr online 6 6. 1040nr online 4 6. 1040nr online 2 6. 1040nr online 1 5. 1040nr online 9 5. 1040nr online 8 5. 1040nr online 6 94 7. 1040nr online 1 6. 1040nr online 8 6. 1040nr online 6 6. 1040nr online 4 6. 1040nr online 2 6. 1040nr online 0 5. 1040nr online 9 5. 1040nr online 7 5. 1040nr online 6 5. 1040nr online 4 95 6. 1040nr online 9 6. 1040nr online 7 6. 1040nr online 4 6. 1040nr online 2 6. 1040nr online 0 5. 1040nr online 8 5. 1040nr online 7 5. 1040nr online 5 5. 1040nr online 4 5. 1040nr online 2 96 6. 1040nr online 8 6. 1040nr online 5 6. 1040nr online 3 6. 1040nr online 1 5. 1040nr online 9 5. 1040nr online 7 5. 1040nr online 5 5. 1040nr online 3 5. 1040nr online 2 5. 1040nr online 0 97 6. 1040nr online 6 6. 1040nr online 4 6. 1040nr online 1 5. 1040nr online 9 5. 1040nr online 7 5. 1040nr online 5 5. 1040nr online 3 5. 1040nr online 2 5. 1040nr online 0 4. 1040nr online 9 98 6. 1040nr online 5 6. 1040nr online 3 6. 1040nr online 0 5. 1040nr online 8 5. 1040nr online 6 5. 1040nr online 4 5. 1040nr online 2 5. 1040nr online 0 4. 1040nr online 8 4. 1040nr online 7 99 6. 1040nr online 4 6. 1040nr online 1 5. 1040nr online 9 5. 1040nr online 6 5. 1040nr online 4 5. 1040nr online 2 5. 1040nr online 0 4. 1040nr online 9 4. 1040nr online 7 4. 1040nr online 5 100 6. 1040nr online 3 6. 1040nr online 0 5. 1040nr online 8 5. 1040nr online 5 5. 1040nr online 3 5. 1040nr online 1 4. 1040nr online 9 4. 1040nr online 7 4. 1040nr online 5 4. 1040nr online 4 101 6. 1040nr online 2 5. 1040nr online 9 5. 1040nr online 6 5. 1040nr online 4 5. 1040nr online 2 5. 1040nr online 0 4. 1040nr online 8 4. 1040nr online 6 4. 1040nr online 4 4. 1040nr online 2 102 6. 1040nr online 1 5. 1040nr online 8 5. 1040nr online 5 5. 1040nr online 3 5. 1040nr online 1 4. 1040nr online 8 4. 1040nr online 6 4. 1040nr online 4 4. 1040nr online 3 4. 1040nr online 1 103 6. 1040nr online 0 5. 1040nr online 7 5. 1040nr online 4 5. 1040nr online 2 5. 1040nr online 0 4. 1040nr online 7 4. 1040nr online 5 4. 1040nr online 3 4. 1040nr online 1 4. 1040nr online 0 104 5. 1040nr online 9 5. 1040nr online 6 5. 1040nr online 4 5. 1040nr online 1 4. 1040nr online 9 4. 1040nr online 6 4. 1040nr online 4 4. 1040nr online 2 4. 1040nr online 0 3. 1040nr online 8 105 5. 1040nr online 9 5. 1040nr online 6 5. 1040nr online 3 5. 1040nr online 0 4. 1040nr online 8 4. 1040nr online 5 4. 1040nr online 3 4. 1040nr online 1 3. 1040nr online 9 3. 1040nr online 7 106 5. 1040nr online 8 5. 1040nr online 5 5. 1040nr online 2 4. 1040nr online 9 4. 1040nr online 7 4. 1040nr online 5 4. 1040nr online 2 4. 1040nr online 0 3. 1040nr online 8 3. 1040nr online 6 107 5. 1040nr online 8 5. 1040nr online 4 5. 1040nr online 1 4. 1040nr online 9 4. 1040nr online 6 4. 1040nr online 4 4. 1040nr online 2 3. 1040nr online 9 3. 1040nr online 7 3. 1040nr online 5 108 5. 1040nr online 7 5. 1040nr online 4 5. 1040nr online 1 4. 1040nr online 8 4. 1040nr online 6 4. 1040nr online 3 4. 1040nr online 1 3. 1040nr online 9 3. 1040nr online 7 3. 1040nr online 5 109 5. 1040nr online 7 5. 1040nr online 3 5. 1040nr online 0 4. 1040nr online 8 4. 1040nr online 5 4. 1040nr online 3 4. 1040nr online 0 3. 1040nr online 8 3. 1040nr online 6 3. 1040nr online 4 110 5. 1040nr online 6 5. 1040nr online 3 5. 1040nr online 0 4. 1040nr online 7 4. 1040nr online 5 4. 1040nr online 2 4. 1040nr online 0 3. 1040nr online 8 3. 1040nr online 5 3. 1040nr online 3 111 5. 1040nr online 6 5. 1040nr online 3 5. 1040nr online 0 4. 1040nr online 7 4. 1040nr online 4 4. 1040nr online 2 3. 1040nr online 9 3. 1040nr online 7 3. 1040nr online 5 3. 1040nr online 3 112 5. 1040nr online 6 5. 1040nr online 3 4. 1040nr online 9 4. 1040nr online 7 4. 1040nr online 4 4. 1040nr online 1 3. 1040nr online 9 3. 1040nr online 7 3. 1040nr online 5 3. 1040nr online 2 113 5. 1040nr online 6 5. 1040nr online 2 4. 1040nr online 9 4. 1040nr online 6 4. 1040nr online 4 4. 1040nr online 1 3. 1040nr online 9 3. 1040nr online 6 3. 1040nr online 4 3. 1040nr online 2 114 5. 1040nr online 6 5. 1040nr online 2 4. 1040nr online 9 4. 1040nr online 6 4. 1040nr online 3 4. 1040nr online 1 3. 1040nr online 9 3. 1040nr online 6 3. 1040nr online 4 3. 1040nr online 2 115+ 5. 1040nr online 5 5. 1040nr online 2 4. 1040nr online 9 4. 1040nr online 6 4. 1040nr online 3 4. 1040nr online 1 3. 1040nr online 8 3. 1040nr online 6 3. 1040nr online 4 3. 1040nr online 1 Appendix C. 1040nr online (Continued) Table II (continued) (Joint Life and Last Survivor Expectancy)  (For Use by Owners Whose Spouses Are More Than 10 Years Younger and Are the Sole Beneficiaries of Their IRAs) Ages 100 101 102 103 104 105 106 107 108 109 100 4. 1040nr online 2 4. 1040nr online 1 3. 1040nr online 9 3. 1040nr online 8 3. 1040nr online 7 3. 1040nr online 5 3. 1040nr online 4 3. 1040nr online 3 3. 1040nr online 3 3. 1040nr online 2 101 4. 1040nr online 1 3. 1040nr online 9 3. 1040nr online 7 3. 1040nr online 6 3. 1040nr online 5 3. 1040nr online 4 3. 1040nr online 2 3. 1040nr online 1 3. 1040nr online 1 3. 1040nr online 0 102 3. 1040nr online 9 3. 1040nr online 7 3. 1040nr online 6 3. 1040nr online 4 3. 1040nr online 3 3. 1040nr online 2 3. 1040nr online 1 3. 1040nr online 0 2. 1040nr online 9 2. 1040nr online 8 103 3. 1040nr online 8 3. 1040nr online 6 3. 1040nr online 4 3. 1040nr online 3 3. 1040nr online 2 3. 1040nr online 0 2. 1040nr online 9 2. 1040nr online 8 2. 1040nr online 7 2. 1040nr online 6 104 3. 1040nr online 7 3. 1040nr online 5 3. 1040nr online 3 3. 1040nr online 2 3. 1040nr online 0 2. 1040nr online 9 2. 1040nr online 7 2. 1040nr online 6 2. 1040nr online 5 2. 1040nr online 4 105 3. 1040nr online 5 3. 1040nr online 4 3. 1040nr online 2 3. 1040nr online 0 2. 1040nr online 9 2. 1040nr online 7 2. 1040nr online 6 2. 1040nr online 5 2. 1040nr online 4 2. 1040nr online 3 106 3. 1040nr online 4 3. 1040nr online 2 3. 1040nr online 1 2. 1040nr online 9 2. 1040nr online 7 2. 1040nr online 6 2. 1040nr online 4 2. 1040nr online 3 2. 1040nr online 2 2. 1040nr online 1 107 3. 1040nr online 3 3. 1040nr online 1 3. 1040nr online 0 2. 1040nr online 8 2. 1040nr online 6 2. 1040nr online 5 2. 1040nr online 3 2. 1040nr online 2 2. 1040nr online 1 2. 1040nr online 0 108 3. 1040nr online 3 3. 1040nr online 1 2. 1040nr online 9 2. 1040nr online 7 2. 1040nr online 5 2. 1040nr online 4 2. 1040nr online 2 2. 1040nr online 1 1. 1040nr online 9 1. 1040nr online 8 109 3. 1040nr online 2 3. 1040nr online 0 2. 1040nr online 8 2. 1040nr online 6 2. 1040nr online 4 2. 1040nr online 3 2. 1040nr online 1 2. 1040nr online 0 1. 1040nr online 8 1. 1040nr online 7 110 3. 1040nr online 1 2. 1040nr online 9 2. 1040nr online 7 2. 1040nr online 5 2. 1040nr online 3 2. 1040nr online 2 2. 1040nr online 0 1. 1040nr online 9 1. 1040nr online 7 1. 1040nr online 6 111 3. 1040nr online 1 2. 1040nr online 9 2. 1040nr online 7 2. 1040nr online 5 2. 1040nr online 3 2. 1040nr online 1 1. 1040nr online 9 1. 1040nr online 8 1. 1040nr online 6 1. 1040nr online 5 112 3. 1040nr online 0 2. 1040nr online 8 2. 1040nr online 6 2. 1040nr online 4 2. 1040nr online 2 2. 1040nr online 0 1. 1040nr online 9 1. 1040nr online 7 1. 1040nr online 5 1. 1040nr online 4 113 3. 1040nr online 0 2. 1040nr online 8 2. 1040nr online 6 2. 1040nr online 4 2. 1040nr online 2 2. 1040nr online 0 1. 1040nr online 8 1. 1040nr online 6 1. 1040nr online 5 1. 1040nr online 3 114 3. 1040nr online 0 2. 1040nr online 7 2. 1040nr online 5 2. 1040nr online 3 2. 1040nr online 1 1. 1040nr online 9 1. 1040nr online 8 1. 1040nr online 6 1. 1040nr online 4 1. 1040nr online 3 115+ 2. 1040nr online 9 2. 1040nr online 7 2. 1040nr online 5 2. 1040nr online 3 2. 1040nr online 1 1. 1040nr online 9 1. 1040nr online 7 1. 1040nr online 5 1. 1040nr online 4 1. 1040nr online 2 Table II (continued) (Joint Life and Last Survivor Expectancy)  (For Use by Owners Whose Spouses Are More Than 10 Years Younger and Are the Sole Beneficiaries of Their IRAs) Ages 110 111 112 113 114 115+         110 1. 1040nr online 5 1. 1040nr online 4 1. 1040nr online 3 1. 1040nr online 2 1. 1040nr online 1 1. 1040nr online 1         111 1. 1040nr online 4 1. 1040nr online 2 1. 1040nr online 1 1. 1040nr online 1 1. 1040nr online 0 1. 1040nr online 0         112 1. 1040nr online 3 1. 1040nr online 1 1. 1040nr online 0 1. 1040nr online 0 1. 1040nr online 0 1. 1040nr online 0         113 1. 1040nr online 2 1. 1040nr online 1 1. 1040nr online 0 1. 1040nr online 0 1. 1040nr online 0 1. 1040nr online 0         114 1. 1040nr online 1 1. 1040nr online 0 1. 1040nr online 0 1. 1040nr online 0 1. 1040nr online 0 1. 1040nr online 0         115+ 1. 1040nr online 1 1. 1040nr online 0 1. 1040nr online 0 1. 1040nr online 0 1. 1040nr online 0 1. 1040nr online 0         Appendix C. 1040nr online Uniform Lifetime Table         Table III (Uniform Lifetime) (For Use by: Unmarried Owners, Married Owners Whose Spouses Are Not More Than 10 Years Younger, and Married Owners Whose Spouses Are Not the Sole Beneficiaries of Their IRAs)   Age Distribution Period Age Distribution Period 70 27. 1040nr online 4 93 9. 1040nr online 6 71 26. 1040nr online 5 94 9. 1040nr online 1 72 25. 1040nr online 6 95 8. 1040nr online 6 73 24. 1040nr online 7 96 8. 1040nr online 1 74 23. 1040nr online 8 97 7. 1040nr online 6 75 22. 1040nr online 9 98 7. 1040nr online 1 76 22. 1040nr online 0 99 6. 1040nr online 7 77 21. 1040nr online 2 100 6. 1040nr online 3 78 20. 1040nr online 3 101 5. 1040nr online 9 79 19. 1040nr online 5 102 5. 1040nr online 5 80 18. 1040nr online 7 103 5. 1040nr online 2 81 17. 1040nr online 9 104 4. 1040nr online 9 82 17. 1040nr online 1 105 4. 1040nr online 5 83 16. 1040nr online 3 106 4. 1040nr online 2 84 15. 1040nr online 5 107 3. 1040nr online 9 85 14. 1040nr online 8 108 3. 1040nr online 7 86 14. 1040nr online 1 109 3. 1040nr online 4 87 13. 1040nr online 4 110 3. 1040nr online 1 88 12. 1040nr online 7 111 2. 1040nr online 9 89 12. 1040nr online 0 112 2. 1040nr online 6 90 11. 1040nr online 4 113 2. 1040nr online 4 91 10. 1040nr online 8 114 2. 1040nr online 1 92 10. 1040nr online 2 115 and over 1. 1040nr online 9 Prev  Up  Next   Home   More Online Publications