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2012 Tax Forms 1040

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2012 Tax Forms 1040

2012 tax forms 1040 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. 2012 tax forms 1040 Appendix A — Summary Record of Traditional IRA(s) for 2013 and Worksheet for Determining Required Minimum Distributions. 2012 tax forms 1040 Appendix B — Worksheets you use if you receive social security benefits and are subject to the IRA deduction phaseout rules. 2012 tax forms 1040 A filled-in example is included. 2012 tax forms 1040 Worksheet 1, Computation of Modified AGI. 2012 tax forms 1040 Worksheet 2, Computation of Traditional IRA Deduction for 2013. 2012 tax forms 1040 Worksheet 3, Computation of Taxable Social Security Benefits. 2012 tax forms 1040 Comprehensive Example and completed worksheets. 2012 tax forms 1040 Appendix C — Life Expectancy Tables. 2012 tax forms 1040 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. 2012 tax forms 1040 Table I (Single Life Expectancy). 2012 tax forms 1040 Table II (Joint Life and Last Survivor Expectancy). 2012 tax forms 1040 Table III (Uniform Lifetime). 2012 tax forms 1040 Appendix A. 2012 tax forms 1040 Summary Record of Traditional IRA(s) for 2013   Name ______________________________________ I was □ covered □ not covered by my employer's retirement plan during the year. 2012 tax forms 1040 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. 2012 tax forms 1040         2. 2012 tax forms 1040         3. 2012 tax forms 1040         4. 2012 tax forms 1040         5. 2012 tax forms 1040         6. 2012 tax forms 1040         7. 2012 tax forms 1040         8. 2012 tax forms 1040         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. 2012 tax forms 1040             2. 2012 tax forms 1040             3. 2012 tax forms 1040             4. 2012 tax forms 1040             5. 2012 tax forms 1040             6. 2012 tax forms 1040             7. 2012 tax forms 1040             8. 2012 tax forms 1040             Total               Basis of all traditional IRAs for 2013 and earlier years (from Form 8606, line 14) $ Note. 2012 tax forms 1040 You should keep copies of your income tax return, and Forms W-2, 8606, and 5498. 2012 tax forms 1040 Appendix A. 2012 tax forms 1040 (Continued) Worksheet for Determining Required Minimum Distributions 1. 2012 tax forms 1040 Age 70½ 71½ 72½ 73½ 74½ 2. 2012 tax forms 1040 Year age was reached           3. 2012 tax forms 1040 Value of IRA at the close of business on  December 31 of the year immediately prior to the year on line 21           4. 2012 tax forms 1040 Distribution period from Table III or life expectancy  from Life Expectancy Table I or Table II2           5. 2012 tax forms 1040 Required distribution (divide line 3 by line 4)3                         1. 2012 tax forms 1040 Age 75½ 76½ 77½ 78½ 79½ 2. 2012 tax forms 1040 Year age was reached           3. 2012 tax forms 1040 Value of IRA at the close of business on  December 31 of the year immediately prior to the year on line 21           4. 2012 tax forms 1040 Distribution period from Table III or life expectancy from Life Expectancy Table I or Table II2           5. 2012 tax forms 1040 Required distribution (divide line 3 by line 4)3                         1. 2012 tax forms 1040 Age 80½ 81½ 82½ 83½ 84½ 2. 2012 tax forms 1040 Year age was reached           3. 2012 tax forms 1040 Value of IRA at the close of business on  December 31 of the year immediately prior to the year on line 21           4. 2012 tax forms 1040 Distribution period from Table III or life expectancy from Life Expectancy Table I or Table II2           5. 2012 tax forms 1040 Required distribution (divide line 3 by line 4)3                         1. 2012 tax forms 1040 Age 85½ 86½ 87½ 88½ 89½ 2. 2012 tax forms 1040 Year age was reached           3. 2012 tax forms 1040 Value of IRA at the close of business on  December 31 of the year immediately prior to the year on line 21           4. 2012 tax forms 1040 Distribution period from Table III or life expectancy from Life Expectancy Table I or Table II2           5. 2012 tax forms 1040 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. 2012 tax forms 1040 2Use the appropriate life expectancy or distribution period for each year and for each IRA. 2012 tax forms 1040 3If you have more than one IRA, you must withdraw an amount equal to the total of the required distributions figured for each IRA. 2012 tax forms 1040 You can, however, withdraw the total from one IRA or from more than one IRA. 2012 tax forms 1040 Appendix B. 2012 tax forms 1040 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. 2012 tax forms 1040 (See Are You Covered by an Employer Plan? in chapter 1. 2012 tax forms 1040 )  Use Worksheet 1 to figure your modified adjusted gross income. 2012 tax forms 1040 This amount is needed in the computation of your IRA deduction, if any, which is figured using Worksheet 2. 2012 tax forms 1040   The IRA deduction figured using Worksheet 2 is entered on your tax return. 2012 tax forms 1040 Worksheet 1 Computation of Modified AGI (For use only by taxpayers who receive social security benefits)   Filing Status — Check only one box:  □ A. 2012 tax forms 1040 Married filing jointly  □ B. 2012 tax forms 1040 Single, Head of Household, Qualifying Widow(er), or Married filing separately and  lived apart from your spouse during the entire year  □ C. 2012 tax forms 1040 Married filing separately and lived with your spouse at any time during the year     1. 2012 tax forms 1040 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. 2012 tax forms 1040 )  1. 2012 tax forms 1040   2. 2012 tax forms 1040 Enter the amount in box 5 of all Forms SSA-1099 and Forms RRB-1099  2. 2012 tax forms 1040   3. 2012 tax forms 1040 Enter one-half of line 2  3. 2012 tax forms 1040   4. 2012 tax forms 1040 Enter the amount of any foreign earned income exclusion, foreign housing exclusion, U. 2012 tax forms 1040 S. 2012 tax forms 1040 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. 2012 tax forms 1040   5. 2012 tax forms 1040 Enter the amount of any tax-exempt interest reported on line 8b of Form 1040 or 1040A  5. 2012 tax forms 1040   6. 2012 tax forms 1040 Add lines 1, 3, 4, and 5  6. 2012 tax forms 1040   7. 2012 tax forms 1040 Enter the amount listed below for your filing status. 2012 tax forms 1040 $32,000 if you checked box A above. 2012 tax forms 1040 $25,000 if you checked box B above. 2012 tax forms 1040 $0 if you checked box C above. 2012 tax forms 1040  7. 2012 tax forms 1040   8. 2012 tax forms 1040 Subtract line 7 from line 6. 2012 tax forms 1040 If zero or less, enter -0- on this line  8. 2012 tax forms 1040   9. 2012 tax forms 1040 If line 8 is zero, skip to line 17, enter -0-, and continue with line 18. 2012 tax forms 1040   If line 8 is more than zero, enter the amount listed below for your filing status. 2012 tax forms 1040 $12,000 if you checked box A above. 2012 tax forms 1040 $9,000 if you checked box B above. 2012 tax forms 1040 $0 if you checked box C above  9. 2012 tax forms 1040   10. 2012 tax forms 1040 Subtract line 9 from line 8. 2012 tax forms 1040 If zero or less, enter -0-  10. 2012 tax forms 1040   11. 2012 tax forms 1040 Enter the smaller of line 8 or line 9  11. 2012 tax forms 1040   12. 2012 tax forms 1040 Enter one-half of line 11  12. 2012 tax forms 1040   13. 2012 tax forms 1040 Enter the smaller of line 3 or line 12  13. 2012 tax forms 1040   14. 2012 tax forms 1040 Multiply line 10 by . 2012 tax forms 1040 85. 2012 tax forms 1040 If line 10 is zero, enter -0-  14. 2012 tax forms 1040   15. 2012 tax forms 1040 Add lines 13 and 14  15. 2012 tax forms 1040   16. 2012 tax forms 1040 Multiply line 2 by . 2012 tax forms 1040 85  16. 2012 tax forms 1040   17. 2012 tax forms 1040 Taxable benefits to be included in modified AGI for traditional IRA deduction purposes. 2012 tax forms 1040  Enter the smaller of line 15 or line 16  17. 2012 tax forms 1040   18. 2012 tax forms 1040 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. 2012 tax forms 1040   19. 2012 tax forms 1040 Modified AGI for determining your reduced traditional IRA deduction — add lines 1, 17, and 18. 2012 tax forms 1040 Enter here and on line 2 of Worksheet 2, next  19. 2012 tax forms 1040   Appendix B. 2012 tax forms 1040 (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 . 2012 tax forms 1040 . 2012 tax forms 1040 . 2012 tax forms 1040 AND your modified AGI is over . 2012 tax forms 1040 . 2012 tax forms 1040 . 2012 tax forms 1040 THEN enter on line 1 below . 2012 tax forms 1040 . 2012 tax forms 1040 . 2012 tax forms 1040                 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. 2012 tax forms 1040 Skip this worksheet, proceed to Worksheet 3, and enter your IRA deduction on line 2 of Worksheet 3. 2012 tax forms 1040  **If you did not live with your spouse at any time during the year, consider your filing status as single. 2012 tax forms 1040  Note. 2012 tax forms 1040 If you were married and you or your spouse worked and you both contributed to IRAs, figure the deduction for each of you separately. 2012 tax forms 1040               1. 2012 tax forms 1040 Enter the applicable amount from above 1. 2012 tax forms 1040   2. 2012 tax forms 1040 Enter your modified AGI from Worksheet 1, line 19 2. 2012 tax forms 1040     Note. 2012 tax forms 1040 If line 2 is equal to or more than the amount on line 1, stop here; your traditional IRA contributions are not deductible. 2012 tax forms 1040 Proceed to Worksheet 3. 2012 tax forms 1040     3. 2012 tax forms 1040 Subtract line 2 from line 1 3. 2012 tax forms 1040   4. 2012 tax forms 1040 Multiply line 3 by the percentage below that applies to you. 2012 tax forms 1040 If the result is not a multiple of $10, round it to the next highest multiple of $10. 2012 tax forms 1040 (For example, $611. 2012 tax forms 1040 40 is rounded to $620. 2012 tax forms 1040 ) However, if the result is less than $200, enter $200. 2012 tax forms 1040       Married filing jointly or qualifying widow(er) and you are covered by an employer plan, multiply line 3 by 27. 2012 tax forms 1040 5%  (. 2012 tax forms 1040 275) (by 32. 2012 tax forms 1040 5% (. 2012 tax forms 1040 325) if you are age 50 or older). 2012 tax forms 1040 All others, multiply line 3 by 55% (. 2012 tax forms 1040 55) (by 65% (. 2012 tax forms 1040 65) if you are age 50 or older). 2012 tax forms 1040 4. 2012 tax forms 1040   5. 2012 tax forms 1040 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). 2012 tax forms 1040 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. 2012 tax forms 1040   6. 2012 tax forms 1040 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. 2012 tax forms 1040   7. 2012 tax forms 1040 Deduction. 2012 tax forms 1040 Compare lines 4, 5, and 6. 2012 tax forms 1040 Enter the smallest amount here (or a smaller amount if you choose). 2012 tax forms 1040 Enter this amount on the Form 1040 or 1040A line for your IRA. 2012 tax forms 1040 (If the amount on line 6 is more than the amount on line 7, complete line 8. 2012 tax forms 1040 ) 7. 2012 tax forms 1040   8. 2012 tax forms 1040 Nondeductible contributions. 2012 tax forms 1040 Subtract line 7 from line 5 or 6, whichever is smaller. 2012 tax forms 1040 Enter the result here and on line 1 of your Form 8606, Nondeductible IRAs. 2012 tax forms 1040 8. 2012 tax forms 1040   Appendix B. 2012 tax forms 1040 (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. 2012 tax forms 1040 Married filing jointly                   □ B. 2012 tax forms 1040 Single, Head of Household, Qualifying Widow(er), or Married filing separately  and lived apart from your spouse during the entire year                   □ C. 2012 tax forms 1040 Married filing separately and lived with your spouse at any time during the  year             1. 2012 tax forms 1040 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. 2012 tax forms 1040 ) 1. 2012 tax forms 1040   2. 2012 tax forms 1040 Deduction(s) from line 7 of Worksheet(s) 2 2. 2012 tax forms 1040   3. 2012 tax forms 1040 Subtract line 2 from line 1 3. 2012 tax forms 1040   4. 2012 tax forms 1040 Enter amount in box 5 of all Forms SSA-1099 and Forms RRB-1099 4. 2012 tax forms 1040   5. 2012 tax forms 1040 Enter one-half of line 4 5. 2012 tax forms 1040   6. 2012 tax forms 1040 Enter the amount of any foreign earned income exclusion, foreign housing exclusion, exclusion of income from U. 2012 tax forms 1040 S. 2012 tax forms 1040 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. 2012 tax forms 1040   7. 2012 tax forms 1040 Enter the amount of any tax-exempt interest reported on line 8b of Form 1040 or 1040A 7. 2012 tax forms 1040   8. 2012 tax forms 1040 Add lines 3, 5, 6, and 7 8. 2012 tax forms 1040   9. 2012 tax forms 1040 Enter the amount listed below for your filing status. 2012 tax forms 1040 $32,000 if you checked box A above. 2012 tax forms 1040 $25,000 if you checked box B above. 2012 tax forms 1040 $0 if you checked box C above. 2012 tax forms 1040 9. 2012 tax forms 1040   10. 2012 tax forms 1040 Subtract line 9 from line 8. 2012 tax forms 1040 If zero or less, enter -0- on this line. 2012 tax forms 1040 10. 2012 tax forms 1040   11. 2012 tax forms 1040 If line 10 is zero, stop here. 2012 tax forms 1040 None of your social security benefits are taxable. 2012 tax forms 1040  If line 10 is more than zero, enter the amount listed below for your filing status. 2012 tax forms 1040 $12,000 if you checked box A above. 2012 tax forms 1040 $9,000 if you checked box B above. 2012 tax forms 1040 $0 if you checked box C above. 2012 tax forms 1040 11. 2012 tax forms 1040   12. 2012 tax forms 1040 Subtract line 11 from line 10. 2012 tax forms 1040 If zero or less, enter -0- 12. 2012 tax forms 1040   13. 2012 tax forms 1040 Enter the smaller of line 10 or line 11 13. 2012 tax forms 1040   14. 2012 tax forms 1040 Enter one-half of line 13 . 2012 tax forms 1040 14. 2012 tax forms 1040   15. 2012 tax forms 1040 Enter the smaller of line 5 or line 14 15. 2012 tax forms 1040   16. 2012 tax forms 1040 Multiply line 12 by . 2012 tax forms 1040 85. 2012 tax forms 1040 If line 12 is zero, enter -0- 16. 2012 tax forms 1040   17. 2012 tax forms 1040 Add lines 15 and 16 17. 2012 tax forms 1040   18. 2012 tax forms 1040 Multiply line 4 by . 2012 tax forms 1040 85 18. 2012 tax forms 1040   19. 2012 tax forms 1040 Taxable social security benefits. 2012 tax forms 1040 Enter the smaller of line 17 or line 18 19. 2012 tax forms 1040   Appendix B. 2012 tax forms 1040 (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. 2012 tax forms 1040 He is 65 years old and had 2013 wages of $89,500. 2012 tax forms 1040 His wife did not work in 2013. 2012 tax forms 1040 He also received social security benefits of $12,000 and made a $6,000 contribution to his traditional IRA for the year. 2012 tax forms 1040 He had no foreign income, no tax-exempt interest, and no adjustments to income on lines 23 through 36 on his Form 1040. 2012 tax forms 1040 He participated in a section 401(k) retirement plan at work. 2012 tax forms 1040  John completes worksheets 1 and 2. 2012 tax forms 1040 Worksheet 2 shows that his 2013 IRA deduction is $4,980. 2012 tax forms 1040 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). 2012 tax forms 1040  The completed worksheets that follow show how John figured his modified AGI to determine the IRA deduction and the taxable social security benefits to report on his Form 1040. 2012 tax forms 1040 Worksheet 1 Computation of Modified AGI (For use only by taxpayers who receive social security benefits)   Filing Status — Check only one box:  ☑ A. 2012 tax forms 1040 Married filing jointly  □ B. 2012 tax forms 1040 Single, Head of Household, Qualifying Widow(er), or Married filing separately and lived apart from your spouse during the entire year  □ C. 2012 tax forms 1040 Married filing separately and lived with your spouse at any time during the year     1. 2012 tax forms 1040 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. 2012 tax forms 1040 ) 1. 2012 tax forms 1040 89,500 2. 2012 tax forms 1040 Enter the amount in box 5 of all Forms SSA-1099 and Forms RRB-1099 2. 2012 tax forms 1040 12,000 3. 2012 tax forms 1040 Enter one-half of line 2 3. 2012 tax forms 1040 6,000 4. 2012 tax forms 1040 Enter the amount of any foreign earned income exclusion, foreign housing exclusion, U. 2012 tax forms 1040 S. 2012 tax forms 1040 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. 2012 tax forms 1040 0 5. 2012 tax forms 1040 Enter the amount of any tax-exempt interest reported on line 8b of Form 1040 or 1040A 5. 2012 tax forms 1040 0 6. 2012 tax forms 1040 Add lines 1, 3, 4, and 5 6. 2012 tax forms 1040 95,500 7. 2012 tax forms 1040 Enter the amount listed below for your filing status. 2012 tax forms 1040 $32,000 if you checked box A above. 2012 tax forms 1040 $25,000 if you checked box B above. 2012 tax forms 1040 $0 if you checked box C above. 2012 tax forms 1040 7. 2012 tax forms 1040 32,000 8. 2012 tax forms 1040 Subtract line 7 from line 6. 2012 tax forms 1040 If zero or less, enter -0- on this line 8. 2012 tax forms 1040 63,500 9. 2012 tax forms 1040 If line 8 is zero, skip to line 17, enter -0-, and continue with line 18. 2012 tax forms 1040   If line 8 is more than zero, enter the amount listed below for your filing status. 2012 tax forms 1040 $12,000 if you checked box A above. 2012 tax forms 1040 $9,000 if you checked box B above. 2012 tax forms 1040 $0 if you checked box C above 9. 2012 tax forms 1040 12,000 10. 2012 tax forms 1040 Subtract line 9 from line 8. 2012 tax forms 1040 If zero or less, enter -0- 10. 2012 tax forms 1040 51,500 11. 2012 tax forms 1040 Enter the smaller of line 8 or line 9 11. 2012 tax forms 1040 12,000 12. 2012 tax forms 1040 Enter one-half of line 11 12. 2012 tax forms 1040 6,000 13. 2012 tax forms 1040 Enter the smaller of line 3 or line 12 13. 2012 tax forms 1040 6,000 14. 2012 tax forms 1040 Multiply line 10 by . 2012 tax forms 1040 85. 2012 tax forms 1040 If line 10 is zero, enter -0- 14. 2012 tax forms 1040 43,775 15. 2012 tax forms 1040 Add lines 13 and 14 15. 2012 tax forms 1040 49,775 16. 2012 tax forms 1040 Multiply line 2 by . 2012 tax forms 1040 85 16. 2012 tax forms 1040 10,200 17. 2012 tax forms 1040 Taxable benefits to be included in modified AGI for traditional IRA deduction purposes. 2012 tax forms 1040  Enter the smaller of line 15 or line 16 17. 2012 tax forms 1040 10,200 18. 2012 tax forms 1040 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. 2012 tax forms 1040 0 19. 2012 tax forms 1040 Modified AGI for determining your reduced traditional IRA deduction — add lines 1, 17, and 18. 2012 tax forms 1040 Enter here and on line 2 of Worksheet 2, next 19. 2012 tax forms 1040 99,700 Appendix B. 2012 tax forms 1040 (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 . 2012 tax forms 1040 . 2012 tax forms 1040 . 2012 tax forms 1040 AND your modified AGI is over . 2012 tax forms 1040 . 2012 tax forms 1040 . 2012 tax forms 1040 THEN enter on line 1 below . 2012 tax forms 1040 . 2012 tax forms 1040 . 2012 tax forms 1040                 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. 2012 tax forms 1040 Skip this worksheet, proceed to Worksheet 3, and enter your IRA deduction on line 2 of Worksheet 3. 2012 tax forms 1040  **If you did not live with your spouse at any time during the year, consider your filing status as single. 2012 tax forms 1040  Note. 2012 tax forms 1040 If you were married and you or your spouse worked and you both contributed to IRAs, figure the deduction for each of you separately. 2012 tax forms 1040               1. 2012 tax forms 1040 Enter the applicable amount from above 1. 2012 tax forms 1040 115,000 2. 2012 tax forms 1040 Enter your modified AGI from Worksheet 1, line 19 2. 2012 tax forms 1040 99,700   Note. 2012 tax forms 1040 If line 2 is equal to or more than the amount on line 1, stop here; your traditional IRA contributions are not deductible. 2012 tax forms 1040 Proceed to Worksheet 3. 2012 tax forms 1040     3. 2012 tax forms 1040 Subtract line 2 from line 1 3. 2012 tax forms 1040 15,300 4. 2012 tax forms 1040 Multiply line 3 by the percentage below that applies to you. 2012 tax forms 1040 If the result is not a multiple of $10, round it to the next highest multiple of $10. 2012 tax forms 1040 (For example, $611. 2012 tax forms 1040 40 is rounded to $620. 2012 tax forms 1040 ) However, if the result is less than $200, enter $200. 2012 tax forms 1040       Married filing jointly or qualifying widow(er) and you are covered by an employer plan, multiply line 3 by 27. 2012 tax forms 1040 5%  (. 2012 tax forms 1040 275) (by 32. 2012 tax forms 1040 5% (. 2012 tax forms 1040 325) if you are age 50 or older). 2012 tax forms 1040 All others, multiply line 3 by 55% (. 2012 tax forms 1040 55) (by 65% (. 2012 tax forms 1040 65) if you are age 50 or older). 2012 tax forms 1040 4. 2012 tax forms 1040 4,980 5. 2012 tax forms 1040 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). 2012 tax forms 1040 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. 2012 tax forms 1040 89,500 6. 2012 tax forms 1040 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. 2012 tax forms 1040 6,000 7. 2012 tax forms 1040 Deduction. 2012 tax forms 1040 Compare lines 4, 5, and 6. 2012 tax forms 1040 Enter the smallest amount here (or a smaller amount if you choose). 2012 tax forms 1040 Enter this amount on the Form 1040 or 1040A line for your IRA. 2012 tax forms 1040 (If the amount on line 6 is more than the amount on line 7, complete line 8. 2012 tax forms 1040 ) 7. 2012 tax forms 1040 4,980 8. 2012 tax forms 1040 Nondeductible contributions. 2012 tax forms 1040 Subtract line 7 from line 5 or 6, whichever is smaller. 2012 tax forms 1040 Enter the result here and on line 1 of your Form 8606, Nondeductible IRAs. 2012 tax forms 1040 8. 2012 tax forms 1040 1,020 Appendix B. 2012 tax forms 1040 (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. 2012 tax forms 1040 Married filing jointly                   □ B. 2012 tax forms 1040 Single, Head of Household, Qualifying Widow(er), or Married filing separately  and lived apart from your spouse during the entire year                   □ C. 2012 tax forms 1040 Married filing separately and lived with your spouse at any time during the  year             1. 2012 tax forms 1040 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. 2012 tax forms 1040 ) 1. 2012 tax forms 1040 89,500 2. 2012 tax forms 1040 Deduction(s) from line 7 of Worksheet(s) 2 2. 2012 tax forms 1040 4,980 3. 2012 tax forms 1040 Subtract line 2 from line 1 3. 2012 tax forms 1040 84,520 4. 2012 tax forms 1040 Enter amount in box 5 of all Forms SSA-1099 and Forms RRB-1099 4. 2012 tax forms 1040 12,000 5. 2012 tax forms 1040 Enter one-half of line 4 5. 2012 tax forms 1040 6,000 6. 2012 tax forms 1040 Enter the amount of any foreign earned income exclusion, foreign housing exclusion, exclusion of income from U. 2012 tax forms 1040 S. 2012 tax forms 1040 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. 2012 tax forms 1040 0 7. 2012 tax forms 1040 Enter the amount of any tax-exempt interest reported on line 8b of Form 1040 or 1040A 7. 2012 tax forms 1040 0 8. 2012 tax forms 1040 Add lines 3, 5, 6, and 7 8. 2012 tax forms 1040 90,520 9. 2012 tax forms 1040 Enter the amount listed below for your filing status. 2012 tax forms 1040 $32,000 if you checked box A above. 2012 tax forms 1040 $25,000 if you checked box B above. 2012 tax forms 1040 $0 if you checked box C above. 2012 tax forms 1040 9. 2012 tax forms 1040 32,000 10. 2012 tax forms 1040 Subtract line 9 from line 8. 2012 tax forms 1040 If zero or less, enter -0- on this line. 2012 tax forms 1040 10. 2012 tax forms 1040 58,520 11. 2012 tax forms 1040 If line 10 is zero, stop here. 2012 tax forms 1040 None of your social security benefits are taxable. 2012 tax forms 1040  If line 10 is more than zero, enter the amount listed below for your filing status. 2012 tax forms 1040 $12,000 if you checked box A above. 2012 tax forms 1040 $9,000 if you checked box B above. 2012 tax forms 1040 $0 if you checked box C above. 2012 tax forms 1040 11. 2012 tax forms 1040 12,000 12. 2012 tax forms 1040 Subtract line 11 from line 10. 2012 tax forms 1040 If zero or less, enter -0- 12. 2012 tax forms 1040 46,520 13. 2012 tax forms 1040 Enter the smaller of line 10 or line 11 13. 2012 tax forms 1040 12,000 14. 2012 tax forms 1040 Enter one-half of line 13 . 2012 tax forms 1040 14. 2012 tax forms 1040 6,000 15. 2012 tax forms 1040 Enter the smaller of line 5 or line 14 15. 2012 tax forms 1040 6,000 16. 2012 tax forms 1040 Multiply line 12 by . 2012 tax forms 1040 85. 2012 tax forms 1040 If line 12 is zero, enter -0- 16. 2012 tax forms 1040 39,542 17. 2012 tax forms 1040 Add lines 15 and 16 17. 2012 tax forms 1040 45,542 18. 2012 tax forms 1040 Multiply line 4 by . 2012 tax forms 1040 85 18. 2012 tax forms 1040 10,200 19. 2012 tax forms 1040 Taxable social security benefits. 2012 tax forms 1040 Enter the smaller of line 17 or line 18 19. 2012 tax forms 1040 10,200 Appendix C. 2012 tax forms 1040 Life Expectancy Tables   Table I (Single Life Expectancy) (For Use by Beneficiaries)         Age Life Expectancy Age Life Expectancy 0 82. 2012 tax forms 1040 4 28 55. 2012 tax forms 1040 3 1 81. 2012 tax forms 1040 6 29 54. 2012 tax forms 1040 3 2 80. 2012 tax forms 1040 6 30 53. 2012 tax forms 1040 3 3 79. 2012 tax forms 1040 7 31 52. 2012 tax forms 1040 4 4 78. 2012 tax forms 1040 7 32 51. 2012 tax forms 1040 4 5 77. 2012 tax forms 1040 7 33 50. 2012 tax forms 1040 4 6 76. 2012 tax forms 1040 7 34 49. 2012 tax forms 1040 4 7 75. 2012 tax forms 1040 8 35 48. 2012 tax forms 1040 5 8 74. 2012 tax forms 1040 8 36 47. 2012 tax forms 1040 5 9 73. 2012 tax forms 1040 8 37 46. 2012 tax forms 1040 5 10 72. 2012 tax forms 1040 8 38 45. 2012 tax forms 1040 6 11 71. 2012 tax forms 1040 8 39 44. 2012 tax forms 1040 6 12 70. 2012 tax forms 1040 8 40 43. 2012 tax forms 1040 6 13 69. 2012 tax forms 1040 9 41 42. 2012 tax forms 1040 7 14 68. 2012 tax forms 1040 9 42 41. 2012 tax forms 1040 7 15 67. 2012 tax forms 1040 9 43 40. 2012 tax forms 1040 7 16 66. 2012 tax forms 1040 9 44 39. 2012 tax forms 1040 8 17 66. 2012 tax forms 1040 0 45 38. 2012 tax forms 1040 8 18 65. 2012 tax forms 1040 0 46 37. 2012 tax forms 1040 9 19 64. 2012 tax forms 1040 0 47 37. 2012 tax forms 1040 0 20 63. 2012 tax forms 1040 0 48 36. 2012 tax forms 1040 0 21 62. 2012 tax forms 1040 1 49 35. 2012 tax forms 1040 1 22 61. 2012 tax forms 1040 1 50 34. 2012 tax forms 1040 2 23 60. 2012 tax forms 1040 1 51 33. 2012 tax forms 1040 3 24 59. 2012 tax forms 1040 1 52 32. 2012 tax forms 1040 3 25 58. 2012 tax forms 1040 2 53 31. 2012 tax forms 1040 4 26 57. 2012 tax forms 1040 2 54 30. 2012 tax forms 1040 5 27 56. 2012 tax forms 1040 2 55 29. 2012 tax forms 1040 6 Appendix C. 2012 tax forms 1040 (Continued)   Table I (Single Life Expectancy) (For Use by Beneficiaries)         Age Life Expectancy Age Life Expectancy 56 28. 2012 tax forms 1040 7 84 8. 2012 tax forms 1040 1 57 27. 2012 tax forms 1040 9 85 7. 2012 tax forms 1040 6 58 27. 2012 tax forms 1040 0 86 7. 2012 tax forms 1040 1 59 26. 2012 tax forms 1040 1 87 6. 2012 tax forms 1040 7 60 25. 2012 tax forms 1040 2 88 6. 2012 tax forms 1040 3 61 24. 2012 tax forms 1040 4 89 5. 2012 tax forms 1040 9 62 23. 2012 tax forms 1040 5 90 5. 2012 tax forms 1040 5 63 22. 2012 tax forms 1040 7 91 5. 2012 tax forms 1040 2 64 21. 2012 tax forms 1040 8 92 4. 2012 tax forms 1040 9 65 21. 2012 tax forms 1040 0 93 4. 2012 tax forms 1040 6 66 20. 2012 tax forms 1040 2 94 4. 2012 tax forms 1040 3 67 19. 2012 tax forms 1040 4 95 4. 2012 tax forms 1040 1 68 18. 2012 tax forms 1040 6 96 3. 2012 tax forms 1040 8 69 17. 2012 tax forms 1040 8 97 3. 2012 tax forms 1040 6 70 17. 2012 tax forms 1040 0 98 3. 2012 tax forms 1040 4 71 16. 2012 tax forms 1040 3 99 3. 2012 tax forms 1040 1 72 15. 2012 tax forms 1040 5 100 2. 2012 tax forms 1040 9 73 14. 2012 tax forms 1040 8 101 2. 2012 tax forms 1040 7 74 14. 2012 tax forms 1040 1 102 2. 2012 tax forms 1040 5 75 13. 2012 tax forms 1040 4 103 2. 2012 tax forms 1040 3 76 12. 2012 tax forms 1040 7 104 2. 2012 tax forms 1040 1 77 12. 2012 tax forms 1040 1 105 1. 2012 tax forms 1040 9 78 11. 2012 tax forms 1040 4 106 1. 2012 tax forms 1040 7 79 10. 2012 tax forms 1040 8 107 1. 2012 tax forms 1040 5 80 10. 2012 tax forms 1040 2 108 1. 2012 tax forms 1040 4 81 9. 2012 tax forms 1040 7 109 1. 2012 tax forms 1040 2 82 9. 2012 tax forms 1040 1 110 1. 2012 tax forms 1040 1 83 8. 2012 tax forms 1040 6 111 and over 1. 2012 tax forms 1040 0 Appendix C. 2012 tax forms 1040 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. 2012 tax forms 1040 1 69. 2012 tax forms 1040 6 69. 2012 tax forms 1040 1 68. 2012 tax forms 1040 7 68. 2012 tax forms 1040 3 67. 2012 tax forms 1040 9 67. 2012 tax forms 1040 5 67. 2012 tax forms 1040 2 66. 2012 tax forms 1040 9 66. 2012 tax forms 1040 6 21 69. 2012 tax forms 1040 6 69. 2012 tax forms 1040 1 68. 2012 tax forms 1040 6 68. 2012 tax forms 1040 2 67. 2012 tax forms 1040 7 67. 2012 tax forms 1040 3 66. 2012 tax forms 1040 9 66. 2012 tax forms 1040 6 66. 2012 tax forms 1040 2 65. 2012 tax forms 1040 9 22 69. 2012 tax forms 1040 1 68. 2012 tax forms 1040 6 68. 2012 tax forms 1040 1 67. 2012 tax forms 1040 6 67. 2012 tax forms 1040 2 66. 2012 tax forms 1040 7 66. 2012 tax forms 1040 3 65. 2012 tax forms 1040 9 65. 2012 tax forms 1040 6 65. 2012 tax forms 1040 2 23 68. 2012 tax forms 1040 7 68. 2012 tax forms 1040 2 67. 2012 tax forms 1040 6 67. 2012 tax forms 1040 1 66. 2012 tax forms 1040 6 66. 2012 tax forms 1040 2 65. 2012 tax forms 1040 7 65. 2012 tax forms 1040 3 64. 2012 tax forms 1040 9 64. 2012 tax forms 1040 6 24 68. 2012 tax forms 1040 3 67. 2012 tax forms 1040 7 67. 2012 tax forms 1040 2 66. 2012 tax forms 1040 6 66. 2012 tax forms 1040 1 65. 2012 tax forms 1040 6 65. 2012 tax forms 1040 2 64. 2012 tax forms 1040 7 64. 2012 tax forms 1040 3 63. 2012 tax forms 1040 9 25 67. 2012 tax forms 1040 9 67. 2012 tax forms 1040 3 66. 2012 tax forms 1040 7 66. 2012 tax forms 1040 2 65. 2012 tax forms 1040 6 65. 2012 tax forms 1040 1 64. 2012 tax forms 1040 6 64. 2012 tax forms 1040 2 63. 2012 tax forms 1040 7 63. 2012 tax forms 1040 3 26 67. 2012 tax forms 1040 5 66. 2012 tax forms 1040 9 66. 2012 tax forms 1040 3 65. 2012 tax forms 1040 7 65. 2012 tax forms 1040 2 64. 2012 tax forms 1040 6 64. 2012 tax forms 1040 1 63. 2012 tax forms 1040 6 63. 2012 tax forms 1040 2 62. 2012 tax forms 1040 8 27 67. 2012 tax forms 1040 2 66. 2012 tax forms 1040 6 65. 2012 tax forms 1040 9 65. 2012 tax forms 1040 3 64. 2012 tax forms 1040 7 64. 2012 tax forms 1040 2 63. 2012 tax forms 1040 6 63. 2012 tax forms 1040 1 62. 2012 tax forms 1040 7 62. 2012 tax forms 1040 2 28 66. 2012 tax forms 1040 9 66. 2012 tax forms 1040 2 65. 2012 tax forms 1040 6 64. 2012 tax forms 1040 9 64. 2012 tax forms 1040 3 63. 2012 tax forms 1040 7 63. 2012 tax forms 1040 2 62. 2012 tax forms 1040 7 62. 2012 tax forms 1040 1 61. 2012 tax forms 1040 7 29 66. 2012 tax forms 1040 6 65. 2012 tax forms 1040 9 65. 2012 tax forms 1040 2 64. 2012 tax forms 1040 6 63. 2012 tax forms 1040 9 63. 2012 tax forms 1040 3 62. 2012 tax forms 1040 8 62. 2012 tax forms 1040 2 61. 2012 tax forms 1040 7 61. 2012 tax forms 1040 2 30 66. 2012 tax forms 1040 3 65. 2012 tax forms 1040 6 64. 2012 tax forms 1040 9 64. 2012 tax forms 1040 2 63. 2012 tax forms 1040 6 62. 2012 tax forms 1040 9 62. 2012 tax forms 1040 3 61. 2012 tax forms 1040 8 61. 2012 tax forms 1040 2 60. 2012 tax forms 1040 7 31 66. 2012 tax forms 1040 1 65. 2012 tax forms 1040 3 64. 2012 tax forms 1040 6 63. 2012 tax forms 1040 9 63. 2012 tax forms 1040 2 62. 2012 tax forms 1040 6 62. 2012 tax forms 1040 0 61. 2012 tax forms 1040 4 60. 2012 tax forms 1040 8 60. 2012 tax forms 1040 2 32 65. 2012 tax forms 1040 8 65. 2012 tax forms 1040 1 64. 2012 tax forms 1040 3 63. 2012 tax forms 1040 6 62. 2012 tax forms 1040 9 62. 2012 tax forms 1040 2 61. 2012 tax forms 1040 6 61. 2012 tax forms 1040 0 60. 2012 tax forms 1040 4 59. 2012 tax forms 1040 8 33 65. 2012 tax forms 1040 6 64. 2012 tax forms 1040 8 64. 2012 tax forms 1040 1 63. 2012 tax forms 1040 3 62. 2012 tax forms 1040 6 61. 2012 tax forms 1040 9 61. 2012 tax forms 1040 3 60. 2012 tax forms 1040 6 60. 2012 tax forms 1040 0 59. 2012 tax forms 1040 4 34 65. 2012 tax forms 1040 4 64. 2012 tax forms 1040 6 63. 2012 tax forms 1040 8 63. 2012 tax forms 1040 1 62. 2012 tax forms 1040 3 61. 2012 tax forms 1040 6 60. 2012 tax forms 1040 9 60. 2012 tax forms 1040 3 59. 2012 tax forms 1040 6 59. 2012 tax forms 1040 0 35 65. 2012 tax forms 1040 2 64. 2012 tax forms 1040 4 63. 2012 tax forms 1040 6 62. 2012 tax forms 1040 8 62. 2012 tax forms 1040 1 61. 2012 tax forms 1040 4 60. 2012 tax forms 1040 6 59. 2012 tax forms 1040 9 59. 2012 tax forms 1040 3 58. 2012 tax forms 1040 6 36 65. 2012 tax forms 1040 0 64. 2012 tax forms 1040 2 63. 2012 tax forms 1040 4 62. 2012 tax forms 1040 6 61. 2012 tax forms 1040 9 61. 2012 tax forms 1040 1 60. 2012 tax forms 1040 4 59. 2012 tax forms 1040 6 59. 2012 tax forms 1040 0 58. 2012 tax forms 1040 3 37 64. 2012 tax forms 1040 9 64. 2012 tax forms 1040 0 63. 2012 tax forms 1040 2 62. 2012 tax forms 1040 4 61. 2012 tax forms 1040 6 60. 2012 tax forms 1040 9 60. 2012 tax forms 1040 1 59. 2012 tax forms 1040 4 58. 2012 tax forms 1040 7 58. 2012 tax forms 1040 0 38 64. 2012 tax forms 1040 7 63. 2012 tax forms 1040 9 63. 2012 tax forms 1040 0 62. 2012 tax forms 1040 2 61. 2012 tax forms 1040 4 60. 2012 tax forms 1040 6 59. 2012 tax forms 1040 9 59. 2012 tax forms 1040 1 58. 2012 tax forms 1040 4 57. 2012 tax forms 1040 7 39 64. 2012 tax forms 1040 6 63. 2012 tax forms 1040 7 62. 2012 tax forms 1040 9 62. 2012 tax forms 1040 1 61. 2012 tax forms 1040 2 60. 2012 tax forms 1040 4 59. 2012 tax forms 1040 6 58. 2012 tax forms 1040 9 58. 2012 tax forms 1040 1 57. 2012 tax forms 1040 4 40 64. 2012 tax forms 1040 4 63. 2012 tax forms 1040 6 62. 2012 tax forms 1040 7 61. 2012 tax forms 1040 9 61. 2012 tax forms 1040 1 60. 2012 tax forms 1040 2 59. 2012 tax forms 1040 4 58. 2012 tax forms 1040 7 57. 2012 tax forms 1040 9 57. 2012 tax forms 1040 1 41 64. 2012 tax forms 1040 3 63. 2012 tax forms 1040 5 62. 2012 tax forms 1040 6 61. 2012 tax forms 1040 7 60. 2012 tax forms 1040 9 60. 2012 tax forms 1040 1 59. 2012 tax forms 1040 3 58. 2012 tax forms 1040 5 57. 2012 tax forms 1040 7 56. 2012 tax forms 1040 9 42 64. 2012 tax forms 1040 2 63. 2012 tax forms 1040 3 62. 2012 tax forms 1040 5 61. 2012 tax forms 1040 6 60. 2012 tax forms 1040 8 59. 2012 tax forms 1040 9 59. 2012 tax forms 1040 1 58. 2012 tax forms 1040 3 57. 2012 tax forms 1040 5 56. 2012 tax forms 1040 7 43 64. 2012 tax forms 1040 1 63. 2012 tax forms 1040 2 62. 2012 tax forms 1040 4 61. 2012 tax forms 1040 5 60. 2012 tax forms 1040 6 59. 2012 tax forms 1040 8 58. 2012 tax forms 1040 9 58. 2012 tax forms 1040 1 57. 2012 tax forms 1040 3 56. 2012 tax forms 1040 5 44 64. 2012 tax forms 1040 0 63. 2012 tax forms 1040 1 62. 2012 tax forms 1040 2 61. 2012 tax forms 1040 4 60. 2012 tax forms 1040 5 59. 2012 tax forms 1040 6 58. 2012 tax forms 1040 8 57. 2012 tax forms 1040 9 57. 2012 tax forms 1040 1 56. 2012 tax forms 1040 3 45 64. 2012 tax forms 1040 0 63. 2012 tax forms 1040 0 62. 2012 tax forms 1040 2 61. 2012 tax forms 1040 3 60. 2012 tax forms 1040 4 59. 2012 tax forms 1040 5 58. 2012 tax forms 1040 6 57. 2012 tax forms 1040 8 56. 2012 tax forms 1040 9 56. 2012 tax forms 1040 1 46 63. 2012 tax forms 1040 9 63. 2012 tax forms 1040 0 62. 2012 tax forms 1040 1 61. 2012 tax forms 1040 2 60. 2012 tax forms 1040 3 59. 2012 tax forms 1040 4 58. 2012 tax forms 1040 5 57. 2012 tax forms 1040 7 56. 2012 tax forms 1040 8 56. 2012 tax forms 1040 0 47 63. 2012 tax forms 1040 8 62. 2012 tax forms 1040 9 62. 2012 tax forms 1040 0 61. 2012 tax forms 1040 1 60. 2012 tax forms 1040 2 59. 2012 tax forms 1040 3 58. 2012 tax forms 1040 4 57. 2012 tax forms 1040 5 56. 2012 tax forms 1040 7 55. 2012 tax forms 1040 8 48 63. 2012 tax forms 1040 7 62. 2012 tax forms 1040 8 61. 2012 tax forms 1040 9 61. 2012 tax forms 1040 0 60. 2012 tax forms 1040 1 59. 2012 tax forms 1040 2 58. 2012 tax forms 1040 3 57. 2012 tax forms 1040 4 56. 2012 tax forms 1040 5 55. 2012 tax forms 1040 7 49 63. 2012 tax forms 1040 7 62. 2012 tax forms 1040 8 61. 2012 tax forms 1040 8 60. 2012 tax forms 1040 9 60. 2012 tax forms 1040 0 59. 2012 tax forms 1040 1 58. 2012 tax forms 1040 2 57. 2012 tax forms 1040 3 56. 2012 tax forms 1040 4 55. 2012 tax forms 1040 6 50 63. 2012 tax forms 1040 6 62. 2012 tax forms 1040 7 61. 2012 tax forms 1040 8 60. 2012 tax forms 1040 8 59. 2012 tax forms 1040 9 59. 2012 tax forms 1040 0 58. 2012 tax forms 1040 1 57. 2012 tax forms 1040 2 56. 2012 tax forms 1040 3 55. 2012 tax forms 1040 4 51 63. 2012 tax forms 1040 6 62. 2012 tax forms 1040 6 61. 2012 tax forms 1040 7 60. 2012 tax forms 1040 8 59. 2012 tax forms 1040 9 58. 2012 tax forms 1040 9 58. 2012 tax forms 1040 0 57. 2012 tax forms 1040 1 56. 2012 tax forms 1040 2 55. 2012 tax forms 1040 3 52 63. 2012 tax forms 1040 5 62. 2012 tax forms 1040 6 61. 2012 tax forms 1040 7 60. 2012 tax forms 1040 7 59. 2012 tax forms 1040 8 58. 2012 tax forms 1040 9 58. 2012 tax forms 1040 0 57. 2012 tax forms 1040 1 56. 2012 tax forms 1040 1 55. 2012 tax forms 1040 2 53 63. 2012 tax forms 1040 5 62. 2012 tax forms 1040 5 61. 2012 tax forms 1040 6 60. 2012 tax forms 1040 7 59. 2012 tax forms 1040 7 58. 2012 tax forms 1040 8 57. 2012 tax forms 1040 9 57. 2012 tax forms 1040 0 56. 2012 tax forms 1040 1 55. 2012 tax forms 1040 2 54 63. 2012 tax forms 1040 5 62. 2012 tax forms 1040 5 61. 2012 tax forms 1040 6 60. 2012 tax forms 1040 6 59. 2012 tax forms 1040 7 58. 2012 tax forms 1040 8 57. 2012 tax forms 1040 8 56. 2012 tax forms 1040 9 56. 2012 tax forms 1040 0 55. 2012 tax forms 1040 1 55 63. 2012 tax forms 1040 4 62. 2012 tax forms 1040 5 61. 2012 tax forms 1040 5 60. 2012 tax forms 1040 6 59. 2012 tax forms 1040 6 58. 2012 tax forms 1040 7 57. 2012 tax forms 1040 8 56. 2012 tax forms 1040 8 55. 2012 tax forms 1040 9 55. 2012 tax forms 1040 0 56 63. 2012 tax forms 1040 4 62. 2012 tax forms 1040 4 61. 2012 tax forms 1040 5 60. 2012 tax forms 1040 5 59. 2012 tax forms 1040 6 58. 2012 tax forms 1040 7 57. 2012 tax forms 1040 7 56. 2012 tax forms 1040 8 55. 2012 tax forms 1040 9 54. 2012 tax forms 1040 9 57 63. 2012 tax forms 1040 4 62. 2012 tax forms 1040 4 61. 2012 tax forms 1040 5 60. 2012 tax forms 1040 5 59. 2012 tax forms 1040 6 58. 2012 tax forms 1040 6 57. 2012 tax forms 1040 7 56. 2012 tax forms 1040 7 55. 2012 tax forms 1040 8 54. 2012 tax forms 1040 9 58 63. 2012 tax forms 1040 3 62. 2012 tax forms 1040 4 61. 2012 tax forms 1040 4 60. 2012 tax forms 1040 5 59. 2012 tax forms 1040 5 58. 2012 tax forms 1040 6 57. 2012 tax forms 1040 6 56. 2012 tax forms 1040 7 55. 2012 tax forms 1040 8 54. 2012 tax forms 1040 8 59 63. 2012 tax forms 1040 3 62. 2012 tax forms 1040 3 61. 2012 tax forms 1040 4 60. 2012 tax forms 1040 4 59. 2012 tax forms 1040 5 58. 2012 tax forms 1040 5 57. 2012 tax forms 1040 6 56. 2012 tax forms 1040 7 55. 2012 tax forms 1040 7 54. 2012 tax forms 1040 8 Appendix C. 2012 tax forms 1040 (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. 2012 tax forms 1040 3 62. 2012 tax forms 1040 3 61. 2012 tax forms 1040 4 60. 2012 tax forms 1040 4 59. 2012 tax forms 1040 5 58. 2012 tax forms 1040 5 57. 2012 tax forms 1040 6 56. 2012 tax forms 1040 6 55. 2012 tax forms 1040 7 54. 2012 tax forms 1040 7 61 63. 2012 tax forms 1040 3 62. 2012 tax forms 1040 3 61. 2012 tax forms 1040 3 60. 2012 tax forms 1040 4 59. 2012 tax forms 1040 4 58. 2012 tax forms 1040 5 57. 2012 tax forms 1040 5 56. 2012 tax forms 1040 6 55. 2012 tax forms 1040 6 54. 2012 tax forms 1040 7 62 63. 2012 tax forms 1040 2 62. 2012 tax forms 1040 3 61. 2012 tax forms 1040 3 60. 2012 tax forms 1040 4 59. 2012 tax forms 1040 4 58. 2012 tax forms 1040 4 57. 2012 tax forms 1040 5 56. 2012 tax forms 1040 5 55. 2012 tax forms 1040 6 54. 2012 tax forms 1040 7 63 63. 2012 tax forms 1040 2 62. 2012 tax forms 1040 3 61. 2012 tax forms 1040 3 60. 2012 tax forms 1040 3 59. 2012 tax forms 1040 4 58. 2012 tax forms 1040 4 57. 2012 tax forms 1040 5 56. 2012 tax forms 1040 5 55. 2012 tax forms 1040 6 54. 2012 tax forms 1040 6 64 63. 2012 tax forms 1040 2 62. 2012 tax forms 1040 2 61. 2012 tax forms 1040 3 60. 2012 tax forms 1040 3 59. 2012 tax forms 1040 4 58. 2012 tax forms 1040 4 57. 2012 tax forms 1040 4 56. 2012 tax forms 1040 5 55. 2012 tax forms 1040 5 54. 2012 tax forms 1040 6 65 63. 2012 tax forms 1040 2 62. 2012 tax forms 1040 2 61. 2012 tax forms 1040 3 60. 2012 tax forms 1040 3 59. 2012 tax forms 1040 3 58. 2012 tax forms 1040 4 57. 2012 tax forms 1040 4 56. 2012 tax forms 1040 5 55. 2012 tax forms 1040 5 54. 2012 tax forms 1040 6 66 63. 2012 tax forms 1040 2 62. 2012 tax forms 1040 2 61. 2012 tax forms 1040 2 60. 2012 tax forms 1040 3 59. 2012 tax forms 1040 3 58. 2012 tax forms 1040 4 57. 2012 tax forms 1040 4 56. 2012 tax forms 1040 4 55. 2012 tax forms 1040 5 54. 2012 tax forms 1040 5 67 63. 2012 tax forms 1040 2 62. 2012 tax forms 1040 2 61. 2012 tax forms 1040 2 60. 2012 tax forms 1040 3 59. 2012 tax forms 1040 3 58. 2012 tax forms 1040 3 57. 2012 tax forms 1040 4 56. 2012 tax forms 1040 4 55. 2012 tax forms 1040 5 54. 2012 tax forms 1040 5 68 63. 2012 tax forms 1040 1 62. 2012 tax forms 1040 2 61. 2012 tax forms 1040 2 60. 2012 tax forms 1040 2 59. 2012 tax forms 1040 3 58. 2012 tax forms 1040 3 57. 2012 tax forms 1040 4 56. 2012 tax forms 1040 4 55. 2012 tax forms 1040 4 54. 2012 tax forms 1040 5 69 63. 2012 tax forms 1040 1 62. 2012 tax forms 1040 2 61. 2012 tax forms 1040 2 60. 2012 tax forms 1040 2 59. 2012 tax forms 1040 3 58. 2012 tax forms 1040 3 57. 2012 tax forms 1040 3 56. 2012 tax forms 1040 4 55. 2012 tax forms 1040 4 54. 2012 tax forms 1040 5 70 63. 2012 tax forms 1040 1 62. 2012 tax forms 1040 2 61. 2012 tax forms 1040 2 60. 2012 tax forms 1040 2 59. 2012 tax forms 1040 3 58. 2012 tax forms 1040 3 57. 2012 tax forms 1040 3 56. 2012 tax forms 1040 4 55. 2012 tax forms 1040 4 54. 2012 tax forms 1040 4 71 63. 2012 tax forms 1040 1 62. 2012 tax forms 1040 1 61. 2012 tax forms 1040 2 60. 2012 tax forms 1040 2 59. 2012 tax forms 1040 2 58. 2012 tax forms 1040 3 57. 2012 tax forms 1040 3 56. 2012 tax forms 1040 4 55. 2012 tax forms 1040 4 54. 2012 tax forms 1040 4 72 63. 2012 tax forms 1040 1 62. 2012 tax forms 1040 1 61. 2012 tax forms 1040 2 60. 2012 tax forms 1040 2 59. 2012 tax forms 1040 2 58. 2012 tax forms 1040 3 57. 2012 tax forms 1040 3 56. 2012 tax forms 1040 3 55. 2012 tax forms 1040 4 54. 2012 tax forms 1040 4 73 63. 2012 tax forms 1040 1 62. 2012 tax forms 1040 1 61. 2012 tax forms 1040 2 60. 2012 tax forms 1040 2 59. 2012 tax forms 1040 2 58. 2012 tax forms 1040 3 57. 2012 tax forms 1040 3 56. 2012 tax forms 1040 3 55. 2012 tax forms 1040 4 54. 2012 tax forms 1040 4 74 63. 2012 tax forms 1040 1 62. 2012 tax forms 1040 1 61. 2012 tax forms 1040 2 60. 2012 tax forms 1040 2 59. 2012 tax forms 1040 2 58. 2012 tax forms 1040 2 57. 2012 tax forms 1040 3 56. 2012 tax forms 1040 3 55. 2012 tax forms 1040 4 54. 2012 tax forms 1040 4 75 63. 2012 tax forms 1040 1 62. 2012 tax forms 1040 1 61. 2012 tax forms 1040 1 60. 2012 tax forms 1040 2 59. 2012 tax forms 1040 2 58. 2012 tax forms 1040 2 57. 2012 tax forms 1040 3 56. 2012 tax forms 1040 3 55. 2012 tax forms 1040 3 54. 2012 tax forms 1040 4 76 63. 2012 tax forms 1040 1 62. 2012 tax forms 1040 1 61. 2012 tax forms 1040 1 60. 2012 tax forms 1040 2 59. 2012 tax forms 1040 2 58. 2012 tax forms 1040 2 57. 2012 tax forms 1040 3 56. 2012 tax forms 1040 3 55. 2012 tax forms 1040 3 54. 2012 tax forms 1040 4 77 63. 2012 tax forms 1040 1 62. 2012 tax forms 1040 1 61. 2012 tax forms 1040 1 60. 2012 tax forms 1040 2 59. 2012 tax forms 1040 2 58. 2012 tax forms 1040 2 57. 2012 tax forms 1040 3 56. 2012 tax forms 1040 3 55. 2012 tax forms 1040 3 54. 2012 tax forms 1040 4 78 63. 2012 tax forms 1040 1 62. 2012 tax forms 1040 1 61. 2012 tax forms 1040 1 60. 2012 tax forms 1040 2 59. 2012 tax forms 1040 2 58. 2012 tax forms 1040 2 57. 2012 tax forms 1040 3 56. 2012 tax forms 1040 3 55. 2012 tax forms 1040 3 54. 2012 tax forms 1040 4 79 63. 2012 tax forms 1040 1 62. 2012 tax forms 1040 1 61. 2012 tax forms 1040 1 60. 2012 tax forms 1040 2 59. 2012 tax forms 1040 2 58. 2012 tax forms 1040 2 57. 2012 tax forms 1040 2 56. 2012 tax forms 1040 3 55. 2012 tax forms 1040 3 54. 2012 tax forms 1040 3 80 63. 2012 tax forms 1040 1 62. 2012 tax forms 1040 1 61. 2012 tax forms 1040 1 60. 2012 tax forms 1040 1 59. 2012 tax forms 1040 2 58. 2012 tax forms 1040 2 57. 2012 tax forms 1040 2 56. 2012 tax forms 1040 3 55. 2012 tax forms 1040 3 54. 2012 tax forms 1040 3 81 63. 2012 tax forms 1040 1 62. 2012 tax forms 1040 1 61. 2012 tax forms 1040 1 60. 2012 tax forms 1040 1 59. 2012 tax forms 1040 2 58. 2012 tax forms 1040 2 57. 2012 tax forms 1040 2 56. 2012 tax forms 1040 3 55. 2012 tax forms 1040 3 54. 2012 tax forms 1040 3 82 63. 2012 tax forms 1040 1 62. 2012 tax forms 1040 1 61. 2012 tax forms 1040 1 60. 2012 tax forms 1040 1 59. 2012 tax forms 1040 2 58. 2012 tax forms 1040 2 57. 2012 tax forms 1040 2 56. 2012 tax forms 1040 3 55. 2012 tax forms 1040 3 54. 2012 tax forms 1040 3 83 63. 2012 tax forms 1040 1 62. 2012 tax forms 1040 1 61. 2012 tax forms 1040 1 60. 2012 tax forms 1040 1 59. 2012 tax forms 1040 2 58. 2012 tax forms 1040 2 57. 2012 tax forms 1040 2 56. 2012 tax forms 1040 3 55. 2012 tax forms 1040 3 54. 2012 tax forms 1040 3 84 63. 2012 tax forms 1040 0 62. 2012 tax forms 1040 1 61. 2012 tax forms 1040 1 60. 2012 tax forms 1040 1 59. 2012 tax forms 1040 2 58. 2012 tax forms 1040 2 57. 2012 tax forms 1040 2 56. 2012 tax forms 1040 3 55. 2012 tax forms 1040 3 54. 2012 tax forms 1040 3 85 63. 2012 tax forms 1040 0 62. 2012 tax forms 1040 1 61. 2012 tax forms 1040 1 60. 2012 tax forms 1040 1 59. 2012 tax forms 1040 2 58. 2012 tax forms 1040 2 57. 2012 tax forms 1040 2 56. 2012 tax forms 1040 3 55. 2012 tax forms 1040 3 54. 2012 tax forms 1040 3 86 63. 2012 tax forms 1040 0 62. 2012 tax forms 1040 1 61. 2012 tax forms 1040 1 60. 2012 tax forms 1040 1 59. 2012 tax forms 1040 2 58. 2012 tax forms 1040 2 57. 2012 tax forms 1040 2 56. 2012 tax forms 1040 2 55. 2012 tax forms 1040 3 54. 2012 tax forms 1040 3 87 63. 2012 tax forms 1040 0 62. 2012 tax forms 1040 1 61. 2012 tax forms 1040 1 60. 2012 tax forms 1040 1 59. 2012 tax forms 1040 2 58. 2012 tax forms 1040 2 57. 2012 tax forms 1040 2 56. 2012 tax forms 1040 2 55. 2012 tax forms 1040 3 54. 2012 tax forms 1040 3 88 63. 2012 tax forms 1040 0 62. 2012 tax forms 1040 1 61. 2012 tax forms 1040 1 60. 2012 tax forms 1040 1 59. 2012 tax forms 1040 2 58. 2012 tax forms 1040 2 57. 2012 tax forms 1040 2 56. 2012 tax forms 1040 2 55. 2012 tax forms 1040 3 54. 2012 tax forms 1040 3 89 63. 2012 tax forms 1040 0 62. 2012 tax forms 1040 1 61. 2012 tax forms 1040 1 60. 2012 tax forms 1040 1 59. 2012 tax forms 1040 1 58. 2012 tax forms 1040 2 57. 2012 tax forms 1040 2 56. 2012 tax forms 1040 2 55. 2012 tax forms 1040 3 54. 2012 tax forms 1040 3 90 63. 2012 tax forms 1040 0 62. 2012 tax forms 1040 1 61. 2012 tax forms 1040 1 60. 2012 tax forms 1040 1 59. 2012 tax forms 1040 1 58. 2012 tax forms 1040 2 57. 2012 tax forms 1040 2 56. 2012 tax forms 1040 2 55. 2012 tax forms 1040 3 54. 2012 tax forms 1040 3 91 63. 2012 tax forms 1040 0 62. 2012 tax forms 1040 1 61. 2012 tax forms 1040 1 60. 2012 tax forms 1040 1 59. 2012 tax forms 1040 1 58. 2012 tax forms 1040 2 57. 2012 tax forms 1040 2 56. 2012 tax forms 1040 2 55. 2012 tax forms 1040 3 54. 2012 tax forms 1040 3 92 63. 2012 tax forms 1040 0 62. 2012 tax forms 1040 1 61. 2012 tax forms 1040 1 60. 2012 tax forms 1040 1 59. 2012 tax forms 1040 1 58. 2012 tax forms 1040 2 57. 2012 tax forms 1040 2 56. 2012 tax forms 1040 2 55. 2012 tax forms 1040 3 54. 2012 tax forms 1040 3 93 63. 2012 tax forms 1040 0 62. 2012 tax forms 1040 1 61. 2012 tax forms 1040 1 60. 2012 tax forms 1040 1 59. 2012 tax forms 1040 1 58. 2012 tax forms 1040 2 57. 2012 tax forms 1040 2 56. 2012 tax forms 1040 2 55. 2012 tax forms 1040 3 54. 2012 tax forms 1040 3 94 63. 2012 tax forms 1040 0 62. 2012 tax forms 1040 1 61. 2012 tax forms 1040 1 60. 2012 tax forms 1040 1 59. 2012 tax forms 1040 1 58. 2012 tax forms 1040 2 57. 2012 tax forms 1040 2 56. 2012 tax forms 1040 2 55. 2012 tax forms 1040 3 54. 2012 tax forms 1040 3 95 63. 2012 tax forms 1040 0 62. 2012 tax forms 1040 1 61. 2012 tax forms 1040 1 60. 2012 tax forms 1040 1 59. 2012 tax forms 1040 1 58. 2012 tax forms 1040 2 57. 2012 tax forms 1040 2 56. 2012 tax forms 1040 2 55. 2012 tax forms 1040 3 54. 2012 tax forms 1040 3 96 63. 2012 tax forms 1040 0 62. 2012 tax forms 1040 1 61. 2012 tax forms 1040 1 60. 2012 tax forms 1040 1 59. 2012 tax forms 1040 1 58. 2012 tax forms 1040 2 57. 2012 tax forms 1040 2 56. 2012 tax forms 1040 2 55. 2012 tax forms 1040 3 54. 2012 tax forms 1040 3 97 63. 2012 tax forms 1040 0 62. 2012 tax forms 1040 1 61. 2012 tax forms 1040 1 60. 2012 tax forms 1040 1 59. 2012 tax forms 1040 1 58. 2012 tax forms 1040 2 57. 2012 tax forms 1040 2 56. 2012 tax forms 1040 2 55. 2012 tax forms 1040 3 54. 2012 tax forms 1040 3 98 63. 2012 tax forms 1040 0 62. 2012 tax forms 1040 1 61. 2012 tax forms 1040 1 60. 2012 tax forms 1040 1 59. 2012 tax forms 1040 1 58. 2012 tax forms 1040 2 57. 2012 tax forms 1040 2 56. 2012 tax forms 1040 2 55. 2012 tax forms 1040 3 54. 2012 tax forms 1040 3 99 63. 2012 tax forms 1040 0 62. 2012 tax forms 1040 1 61. 2012 tax forms 1040 1 60. 2012 tax forms 1040 1 59. 2012 tax forms 1040 1 58. 2012 tax forms 1040 2 57. 2012 tax forms 1040 2 56. 2012 tax forms 1040 2 55. 2012 tax forms 1040 3 54. 2012 tax forms 1040 3 Appendix C. 2012 tax forms 1040 (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. 2012 tax forms 1040 0 62. 2012 tax forms 1040 1 61. 2012 tax forms 1040 1 60. 2012 tax forms 1040 1 59. 2012 tax forms 1040 1 58. 2012 tax forms 1040 2 57. 2012 tax forms 1040 2 56. 2012 tax forms 1040 2 55. 2012 tax forms 1040 3 54. 2012 tax forms 1040 3 101 63. 2012 tax forms 1040 0 62. 2012 tax forms 1040 1 61. 2012 tax forms 1040 1 60. 2012 tax forms 1040 1 59. 2012 tax forms 1040 1 58. 2012 tax forms 1040 2 57. 2012 tax forms 1040 2 56. 2012 tax forms 1040 2 55. 2012 tax forms 1040 3 54. 2012 tax forms 1040 3 102 63. 2012 tax forms 1040 0 62. 2012 tax forms 1040 1 61. 2012 tax forms 1040 1 60. 2012 tax forms 1040 1 59. 2012 tax forms 1040 1 58. 2012 tax forms 1040 2 57. 2012 tax forms 1040 2 56. 2012 tax forms 1040 2 55. 2012 tax forms 1040 3 54. 2012 tax forms 1040 3 103 63. 2012 tax forms 1040 0 62. 2012 tax forms 1040 1 61. 2012 tax forms 1040 1 60. 2012 tax forms 1040 1 59. 2012 tax forms 1040 1 58. 2012 tax forms 1040 2 57. 2012 tax forms 1040 2 56. 2012 tax forms 1040 2 55. 2012 tax forms 1040 3 54. 2012 tax forms 1040 3 104 63. 2012 tax forms 1040 0 62. 2012 tax forms 1040 1 61. 2012 tax forms 1040 1 60. 2012 tax forms 1040 1 59. 2012 tax forms 1040 1 58. 2012 tax forms 1040 2 57. 2012 tax forms 1040 2 56. 2012 tax forms 1040 2 55. 2012 tax forms 1040 3 54. 2012 tax forms 1040 3 105 63. 2012 tax forms 1040 0 62. 2012 tax forms 1040 1 61. 2012 tax forms 1040 1 60. 2012 tax forms 1040 1 59. 2012 tax forms 1040 1 58. 2012 tax forms 1040 2 57. 2012 tax forms 1040 2 56. 2012 tax forms 1040 2 55. 2012 tax forms 1040 3 54. 2012 tax forms 1040 3 106 63. 2012 tax forms 1040 0 62. 2012 tax forms 1040 1 61. 2012 tax forms 1040 1 60. 2012 tax forms 1040 1 59. 2012 tax forms 1040 1 58. 2012 tax forms 1040 2 57. 2012 tax forms 1040 2 56. 2012 tax forms 1040 2 55. 2012 tax forms 1040 3 54. 2012 tax forms 1040 3 107 63. 2012 tax forms 1040 0 62. 2012 tax forms 1040 1 61. 2012 tax forms 1040 1 60. 2012 tax forms 1040 1 59. 2012 tax forms 1040 1 58. 2012 tax forms 1040 2 57. 2012 tax forms 1040 2 56. 2012 tax forms 1040 2 55. 2012 tax forms 1040 3 54. 2012 tax forms 1040 3 108 63. 2012 tax forms 1040 0 62. 2012 tax forms 1040 1 61. 2012 tax forms 1040 1 60. 2012 tax forms 1040 1 59. 2012 tax forms 1040 1 58. 2012 tax forms 1040 2 57. 2012 tax forms 1040 2 56. 2012 tax forms 1040 2 55. 2012 tax forms 1040 3 54. 2012 tax forms 1040 3 109 63. 2012 tax forms 1040 0 62. 2012 tax forms 1040 1 61. 2012 tax forms 1040 1 60. 2012 tax forms 1040 1 59. 2012 tax forms 1040 1 58. 2012 tax forms 1040 2 57. 2012 tax forms 1040 2 56. 2012 tax forms 1040 2 55. 2012 tax forms 1040 3 54. 2012 tax forms 1040 3 110 63. 2012 tax forms 1040 0 62. 2012 tax forms 1040 1 61. 2012 tax forms 1040 1 60. 2012 tax forms 1040 1 59. 2012 tax forms 1040 1 58. 2012 tax forms 1040 2 57. 2012 tax forms 1040 2 56. 2012 tax forms 1040 2 55. 2012 tax forms 1040 3 54. 2012 tax forms 1040 3 111 63. 2012 tax forms 1040 0 62. 2012 tax forms 1040 1 61. 2012 tax forms 1040 1 60. 2012 tax forms 1040 1 59. 2012 tax forms 1040 1 58. 2012 tax forms 1040 2 57. 2012 tax forms 1040 2 56. 2012 tax forms 1040 2 55. 2012 tax forms 1040 3 54. 2012 tax forms 1040 3 112 63. 2012 tax forms 1040 0 62. 2012 tax forms 1040 1 61. 2012 tax forms 1040 1 60. 2012 tax forms 1040 1 59. 2012 tax forms 1040 1 58. 2012 tax forms 1040 2 57. 2012 tax forms 1040 2 56. 2012 tax forms 1040 2 55. 2012 tax forms 1040 3 54. 2012 tax forms 1040 3 113 63. 2012 tax forms 1040 0 62. 2012 tax forms 1040 1 61. 2012 tax forms 1040 1 60. 2012 tax forms 1040 1 59. 2012 tax forms 1040 1 58. 2012 tax forms 1040 2 57. 2012 tax forms 1040 2 56. 2012 tax forms 1040 2 55. 2012 tax forms 1040 3 54. 2012 tax forms 1040 3 114 63. 2012 tax forms 1040 0 62. 2012 tax forms 1040 1 61. 2012 tax forms 1040 1 60. 2012 tax forms 1040 1 59. 2012 tax forms 1040 1 58. 2012 tax forms 1040 2 57. 2012 tax forms 1040 2 56. 2012 tax forms 1040 2 55. 2012 tax forms 1040 3 54. 2012 tax forms 1040 3 115+ 63. 2012 tax forms 1040 0 62. 2012 tax forms 1040 1 61. 2012 tax forms 1040 1 60. 2012 tax forms 1040 1 59. 2012 tax forms 1040 1 58. 2012 tax forms 1040 2 57. 2012 tax forms 1040 2 56. 2012 tax forms 1040 2 55. 2012 tax forms 1040 3 54. 2012 tax forms 1040 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. 2012 tax forms 1040 2 59. 2012 tax forms 1040 7 59. 2012 tax forms 1040 2 58. 2012 tax forms 1040 8 58. 2012 tax forms 1040 4 58. 2012 tax forms 1040 0 57. 2012 tax forms 1040 6 57. 2012 tax forms 1040 3 57. 2012 tax forms 1040 0 56. 2012 tax forms 1040 7 31 59. 2012 tax forms 1040 7 59. 2012 tax forms 1040 2 58. 2012 tax forms 1040 7 58. 2012 tax forms 1040 2 57. 2012 tax forms 1040 8 57. 2012 tax forms 1040 4 57. 2012 tax forms 1040 0 56. 2012 tax forms 1040 6 56. 2012 tax forms 1040 3 56. 2012 tax forms 1040 0 32 59. 2012 tax forms 1040 2 58. 2012 tax forms 1040 7 58. 2012 tax forms 1040 2 57. 2012 tax forms 1040 7 57. 2012 tax forms 1040 2 56. 2012 tax forms 1040 8 56. 2012 tax forms 1040 4 56. 2012 tax forms 1040 0 55. 2012 tax forms 1040 6 55. 2012 tax forms 1040 3 33 58. 2012 tax forms 1040 8 58. 2012 tax forms 1040 2 57. 2012 tax forms 1040 7 57. 2012 tax forms 1040 2 56. 2012 tax forms 1040 7 56. 2012 tax forms 1040 2 55. 2012 tax forms 1040 8 55. 2012 tax forms 1040 4 55. 2012 tax forms 1040 0 54. 2012 tax forms 1040 7 34 58. 2012 tax forms 1040 4 57. 2012 tax forms 1040 8 57. 2012 tax forms 1040 2 56. 2012 tax forms 1040 7 56. 2012 tax forms 1040 2 55. 2012 tax forms 1040 7 55. 2012 tax forms 1040 3 54. 2012 tax forms 1040 8 54. 2012 tax forms 1040 4 54. 2012 tax forms 1040 0 35 58. 2012 tax forms 1040 0 57. 2012 tax forms 1040 4 56. 2012 tax forms 1040 8 56. 2012 tax forms 1040 2 55. 2012 tax forms 1040 7 55. 2012 tax forms 1040 2 54. 2012 tax forms 1040 7 54. 2012 tax forms 1040 3 53. 2012 tax forms 1040 8 53. 2012 tax forms 1040 4 36 57. 2012 tax forms 1040 6 57. 2012 tax forms 1040 0 56. 2012 tax forms 1040 4 55. 2012 tax forms 1040 8 55. 2012 tax forms 1040 3 54. 2012 tax forms 1040 7 54. 2012 tax forms 1040 2 53. 2012 tax forms 1040 7 53. 2012 tax forms 1040 3 52. 2012 tax forms 1040 8 37 57. 2012 tax forms 1040 3 56. 2012 tax forms 1040 6 56. 2012 tax forms 1040 0 55. 2012 tax forms 1040 4 54. 2012 tax forms 1040 8 54. 2012 tax forms 1040 3 53. 2012 tax forms 1040 7 53. 2012 tax forms 1040 2 52. 2012 tax forms 1040 7 52. 2012 tax forms 1040 3 38 57. 2012 tax forms 1040 0 56. 2012 tax forms 1040 3 55. 2012 tax forms 1040 6 55. 2012 tax forms 1040 0 54. 2012 tax forms 1040 4 53. 2012 tax forms 1040 8 53. 2012 tax forms 1040 3 52. 2012 tax forms 1040 7 52. 2012 tax forms 1040 2 51. 2012 tax forms 1040 7 39 56. 2012 tax forms 1040 7 56. 2012 tax forms 1040 0 55. 2012 tax forms 1040 3 54. 2012 tax forms 1040 7 54. 2012 tax forms 1040 0 53. 2012 tax forms 1040 4 52. 2012 tax forms 1040 8 52. 2012 tax forms 1040 3 51. 2012 tax forms 1040 7 51. 2012 tax forms 1040 2 40 56. 2012 tax forms 1040 4 55. 2012 tax forms 1040 7 55. 2012 tax forms 1040 0 54. 2012 tax forms 1040 3 53. 2012 tax forms 1040 7 53. 2012 tax forms 1040 0 52. 2012 tax forms 1040 4 51. 2012 tax forms 1040 8 51. 2012 tax forms 1040 3 50. 2012 tax forms 1040 8 41 56. 2012 tax forms 1040 1 55. 2012 tax forms 1040 4 54. 2012 tax forms 1040 7 54. 2012 tax forms 1040 0 53. 2012 tax forms 1040 3 52. 2012 tax forms 1040 7 52. 2012 tax forms 1040 0 51. 2012 tax forms 1040 4 50. 2012 tax forms 1040 9 50. 2012 tax forms 1040 3 42 55. 2012 tax forms 1040 9 55. 2012 tax forms 1040 2 54. 2012 tax forms 1040 4 53. 2012 tax forms 1040 7 53. 2012 tax forms 1040 0 52. 2012 tax forms 1040 3 51. 2012 tax forms 1040 7 51. 2012 tax forms 1040 1 50. 2012 tax forms 1040 4 49. 2012 tax forms 1040 9 43 55. 2012 tax forms 1040 7 54. 2012 tax forms 1040 9 54. 2012 tax forms 1040 2 53. 2012 tax forms 1040 4 52. 2012 tax forms 1040 7 52. 2012 tax forms 1040 0 51. 2012 tax forms 1040 3 50. 2012 tax forms 1040 7 50. 2012 tax forms 1040 1 49. 2012 tax forms 1040 5 44 55. 2012 tax forms 1040 5 54. 2012 tax forms 1040 7 53. 2012 tax forms 1040 9 53. 2012 tax forms 1040 2 52. 2012 tax forms 1040 4 51. 2012 tax forms 1040 7 51. 2012 tax forms 1040 0 50. 2012 tax forms 1040 4 49. 2012 tax forms 1040 7 49. 2012 tax forms 1040 1 45 55. 2012 tax forms 1040 3 54. 2012 tax forms 1040 5 53. 2012 tax forms 1040 7 52. 2012 tax forms 1040 9 52. 2012 tax forms 1040 2 51. 2012 tax forms 1040 5 50. 2012 tax forms 1040 7 50. 2012 tax forms 1040 0 49. 2012 tax forms 1040 4 48. 2012 tax forms 1040 7 46 55. 2012 tax forms 1040 1 54. 2012 tax forms 1040 3 53. 2012 tax forms 1040 5 52. 2012 tax forms 1040 7 52. 2012 tax forms 1040 0 51. 2012 tax forms 1040 2 50. 2012 tax forms 1040 5 49. 2012 tax forms 1040 8 49. 2012 tax forms 1040 1 48. 2012 tax forms 1040 4 47 55. 2012 tax forms 1040 0 54. 2012 tax forms 1040 1 53. 2012 tax forms 1040 3 52. 2012 tax forms 1040 5 51. 2012 tax forms 1040 7 51. 2012 tax forms 1040 0 50. 2012 tax forms 1040 2 49. 2012 tax forms 1040 5 48. 2012 tax forms 1040 8 48. 2012 tax forms 1040 1 48 54. 2012 tax forms 1040 8 54. 2012 tax forms 1040 0 53. 2012 tax forms 1040 2 52. 2012 tax forms 1040 3 51. 2012 tax forms 1040 5 50. 2012 tax forms 1040 8 50. 2012 tax forms 1040 0 49. 2012 tax forms 1040 2 48. 2012 tax forms 1040 5 47. 2012 tax forms 1040 8 Appendix C. 2012 tax forms 1040 (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. 2012 tax forms 1040 7 53. 2012 tax forms 1040 8 53. 2012 tax forms 1040 0 52. 2012 tax forms 1040 2 51. 2012 tax forms 1040 4 50. 2012 tax forms 1040 6 49. 2012 tax forms 1040 8 49. 2012 tax forms 1040 0 48. 2012 tax forms 1040 2 47. 2012 tax forms 1040 5 50 54. 2012 tax forms 1040 6 53. 2012 tax forms 1040 7 52. 2012 tax forms 1040 9 52. 2012 tax forms 1040 0 51. 2012 tax forms 1040 2 50. 2012 tax forms 1040 4 49. 2012 tax forms 1040 6 48. 2012 tax forms 1040 8 48. 2012 tax forms 1040 0 47. 2012 tax forms 1040 3 51 54. 2012 tax forms 1040 5 53. 2012 tax forms 1040 6 52. 2012 tax forms 1040 7 51. 2012 tax forms 1040 9 51. 2012 tax forms 1040 0 50. 2012 tax forms 1040 2 49. 2012 tax forms 1040 4 48. 2012 tax forms 1040 6 47. 2012 tax forms 1040 8 47. 2012 tax forms 1040 0 52 54. 2012 tax forms 1040 4 53. 2012 tax forms 1040 5 52. 2012 tax forms 1040 6 51. 2012 tax forms 1040 7 50. 2012 tax forms 1040 9 50. 2012 tax forms 1040 0 49. 2012 tax forms 1040 2 48. 2012 tax forms 1040 4 47. 2012 tax forms 1040 6 46. 2012 tax forms 1040 8 53 54. 2012 tax forms 1040 3 53. 2012 tax forms 1040 4 52. 2012 tax forms 1040 5 51. 2012 tax forms 1040 6 50. 2012 tax forms 1040 8 49. 2012 tax forms 1040 9 49. 2012 tax forms 1040 1 48. 2012 tax forms 1040 2 47. 2012 tax forms 1040 4 46. 2012 tax forms 1040 6 54 54. 2012 tax forms 1040 2 53. 2012 tax forms 1040 3 52. 2012 tax forms 1040 4 51. 2012 tax forms 1040 5 50. 2012 tax forms 1040 6 49. 2012 tax forms 1040 8 48. 2012 tax forms 1040 9 48. 2012 tax forms 1040 1 47. 2012 tax forms 1040 2 46. 2012 tax forms 1040 4 55 54. 2012 tax forms 1040 1 53. 2012 tax forms 1040 2 52. 2012 tax forms 1040 3 51. 2012 tax forms 1040 4 50. 2012 tax forms 1040 5 49. 2012 tax forms 1040 7 48. 2012 tax forms 1040 8 47. 2012 tax forms 1040 9 47. 2012 tax forms 1040 1 46. 2012 tax forms 1040 3 56 54. 2012 tax forms 1040 0 53. 2012 tax forms 1040 1 52. 2012 tax forms 1040 2 51. 2012 tax forms 1040 3 50. 2012 tax forms 1040 4 49. 2012 tax forms 1040 5 48. 2012 tax forms 1040 7 47. 2012 tax forms 1040 8 47. 2012 tax forms 1040 0 46. 2012 tax forms 1040 1 57 54. 2012 tax forms 1040 0 53. 2012 tax forms 1040 0 52. 2012 tax forms 1040 1 51. 2012 tax forms 1040 2 50. 2012 tax forms 1040 3 49. 2012 tax forms 1040 4 48. 2012 tax forms 1040 6 47. 2012 tax forms 1040 7 46. 2012 tax forms 1040 8 46. 2012 tax forms 1040 0 58 53. 2012 tax forms 1040 9 53. 2012 tax forms 1040 0 52. 2012 tax forms 1040 1 51. 2012 tax forms 1040 2 50. 2012 tax forms 1040 3 49. 2012 tax forms 1040 4 48. 2012 tax forms 1040 5 47. 2012 tax forms 1040 6 46. 2012 tax forms 1040 7 45. 2012 tax forms 1040 8 59 53. 2012 tax forms 1040 8 52. 2012 tax forms 1040 9 52. 2012 tax forms 1040 0 51. 2012 tax forms 1040 1 50. 2012 tax forms 1040 2 49. 2012 tax forms 1040 3 48. 2012 tax forms 1040 4 47. 2012 tax forms 1040 5 46. 2012 tax forms 1040 6 45. 2012 tax forms 1040 7 60 53. 2012 tax forms 1040 8 52. 2012 tax forms 1040 9 51. 2012 tax forms 1040 9 51. 2012 tax forms 1040 0 50. 2012 tax forms 1040 1 49. 2012 tax forms 1040 2 48. 2012 tax forms 1040 3 47. 2012 tax forms 1040 4 46. 2012 tax forms 1040 5 45. 2012 tax forms 1040 6 61 53. 2012 tax forms 1040 8 52. 2012 tax forms 1040 8 51. 2012 tax forms 1040 9 51. 2012 tax forms 1040 0 50. 2012 tax forms 1040 0 49. 2012 tax forms 1040 1 48. 2012 tax forms 1040 2 47. 2012 tax forms 1040 3 46. 2012 tax forms 1040 4 45. 2012 tax forms 1040 5 62 53. 2012 tax forms 1040 7 52. 2012 tax forms 1040 8 51. 2012 tax forms 1040 8 50. 2012 tax forms 1040 9 50. 2012 tax forms 1040 0 49. 2012 tax forms 1040 1 48. 2012 tax forms 1040 1 47. 2012 tax forms 1040 2 46. 2012 tax forms 1040 3 45. 2012 tax forms 1040 4 63 53. 2012 tax forms 1040 7 52. 2012 tax forms 1040 7 51. 2012 tax forms 1040 8 50. 2012 tax forms 1040 9 49. 2012 tax forms 1040 9 49. 2012 tax forms 1040 0 48. 2012 tax forms 1040 1 47. 2012 tax forms 1040 2 46. 2012 tax forms 1040 3 45. 2012 tax forms 1040 3 64 53. 2012 tax forms 1040 6 52. 2012 tax forms 1040 7 51. 2012 tax forms 1040 8 50. 2012 tax forms 1040 8 49. 2012 tax forms 1040 9 48. 2012 tax forms 1040 9 48. 2012 tax forms 1040 0 47. 2012 tax forms 1040 1 46. 2012 tax forms 1040 2 45. 2012 tax forms 1040 3 65 53. 2012 tax forms 1040 6 52. 2012 tax forms 1040 7 51. 2012 tax forms 1040 7 50. 2012 tax forms 1040 8 49. 2012 tax forms 1040 8 48. 2012 tax forms 1040 9 48. 2012 tax forms 1040 0 47. 2012 tax forms 1040 0 46. 2012 tax forms 1040 1 45. 2012 tax forms 1040 2 66 53. 2012 tax forms 1040 6 52. 2012 tax forms 1040 6 51. 2012 tax forms 1040 7 50. 2012 tax forms 1040 7 49. 2012 tax forms 1040 8 48. 2012 tax forms 1040 9 47. 2012 tax forms 1040 9 47. 2012 tax forms 1040 0 46. 2012 tax forms 1040 1 45. 2012 tax forms 1040 1 67 53. 2012 tax forms 1040 6 52. 2012 tax forms 1040 6 51. 2012 tax forms 1040 7 50. 2012 tax forms 1040 7 49. 2012 tax forms 1040 8 48. 2012 tax forms 1040 8 47. 2012 tax forms 1040 9 46. 2012 tax forms 1040 9 46. 2012 tax forms 1040 0 45. 2012 tax forms 1040 1 68 53. 2012 tax forms 1040 5 52. 2012 tax forms 1040 6 51. 2012 tax forms 1040 6 50. 2012 tax forms 1040 7 49. 2012 tax forms 1040 7 48. 2012 tax forms 1040 8 47. 2012 tax forms 1040 8 46. 2012 tax forms 1040 9 46. 2012 tax forms 1040 0 45. 2012 tax forms 1040 0 69 53. 2012 tax forms 1040 5 52. 2012 tax forms 1040 6 51. 2012 tax forms 1040 6 50. 2012 tax forms 1040 6 49. 2012 tax forms 1040 7 48. 2012 tax forms 1040 7 47. 2012 tax forms 1040 8 46. 2012 tax forms 1040 9 45. 2012 tax forms 1040 9 45. 2012 tax forms 1040 0 70 53. 2012 tax forms 1040 5 52. 2012 tax forms 1040 5 51. 2012 tax forms 1040 6 50. 2012 tax forms 1040 6 49. 2012 tax forms 1040 7 48. 2012 tax forms 1040 7 47. 2012 tax forms 1040 8 46. 2012 tax forms 1040 8 45. 2012 tax forms 1040 9 44. 2012 tax forms 1040 9 71 53. 2012 tax forms 1040 5 52. 2012 tax forms 1040 5 51. 2012 tax forms 1040 6 50. 2012 tax forms 1040 6 49. 2012 tax forms 1040 6 48. 2012 tax forms 1040 7 47. 2012 tax forms 1040 7 46. 2012 tax forms 1040 8 45. 2012 tax forms 1040 9 44. 2012 tax forms 1040 9 72 53. 2012 tax forms 1040 5 52. 2012 tax forms 1040 5 51. 2012 tax forms 1040 5 50. 2012 tax forms 1040 6 49. 2012 tax forms 1040 6 48. 2012 tax forms 1040 7 47. 2012 tax forms 1040 7 46. 2012 tax forms 1040 8 45. 2012 tax forms 1040 8 44. 2012 tax forms 1040 9 73 53. 2012 tax forms 1040 4 52. 2012 tax forms 1040 5 51. 2012 tax forms 1040 5 50. 2012 tax forms 1040 6 49. 2012 tax forms 1040 6 48. 2012 tax forms 1040 6 47. 2012 tax forms 1040 7 46. 2012 tax forms 1040 7 45. 2012 tax forms 1040 8 44. 2012 tax forms 1040 8 74 53. 2012 tax forms 1040 4 52. 2012 tax forms 1040 5 51. 2012 tax forms 1040 5 50. 2012 tax forms 1040 5 49. 2012 tax forms 1040 6 48. 2012 tax forms 1040 6 47. 2012 tax forms 1040 7 46. 2012 tax forms 1040 7 45. 2012 tax forms 1040 8 44. 2012 tax forms 1040 8 75 53. 2012 tax forms 1040 4 52. 2012 tax forms 1040 5 51. 2012 tax forms 1040 5 50. 2012 tax forms 1040 5 49. 2012 tax forms 1040 6 48. 2012 tax forms 1040 6 47. 2012 tax forms 1040 7 46. 2012 tax forms 1040 7 45. 2012 tax forms 1040 7 44. 2012 tax forms 1040 8 76 53. 2012 tax forms 1040 4 52. 2012 tax forms 1040 4 51. 2012 tax forms 1040 5 50. 2012 tax forms 1040 5 49. 2012 tax forms 1040 6 48. 2012 tax forms 1040 6 47. 2012 tax forms 1040 6 46. 2012 tax forms 1040 7 45. 2012 tax forms 1040 7 44. 2012 tax forms 1040 8 77 53. 2012 tax forms 1040 4 52. 2012 tax forms 1040 4 51. 2012 tax forms 1040 5 50. 2012 tax forms 1040 5 49. 2012 tax forms 1040 5 48. 2012 tax forms 1040 6 47. 2012 tax forms 1040 6 46. 2012 tax forms 1040 7 45. 2012 tax forms 1040 7 44. 2012 tax forms 1040 8 78 53. 2012 tax forms 1040 4 52. 2012 tax forms 1040 4 51. 2012 tax forms 1040 5 50. 2012 tax forms 1040 5 49. 2012 tax forms 1040 5 48. 2012 tax forms 1040 6 47. 2012 tax forms 1040 6 46. 2012 tax forms 1040 6 45. 2012 tax forms 1040 7 44. 2012 tax forms 1040 7 79 53. 2012 tax forms 1040 4 52. 2012 tax forms 1040 4 51. 2012 tax forms 1040 5 50. 2012 tax forms 1040 5 49. 2012 tax forms 1040 5 48. 2012 tax forms 1040 6 47. 2012 tax forms 1040 6 46. 2012 tax forms 1040 6 45. 2012 tax forms 1040 7 44. 2012 tax forms 1040 7 80 53. 2012 tax forms 1040 4 52. 2012 tax forms 1040 4 51. 2012 tax forms 1040 4 50. 2012 tax forms 1040 5 49. 2012 tax forms 1040 5 48. 2012 tax forms 1040 5 47. 2012 tax forms 1040 6 46. 2012 tax forms 1040 6 45. 2012 tax forms 1040 7 44. 2012 tax forms 1040 7 81 53. 2012 tax forms 1040 4 52. 2012 tax forms 1040 4 51. 2012 tax forms 1040 4 50. 2012 tax forms 1040 5 49. 2012 tax forms 1040 5 48. 2012 tax forms 1040 5 47. 2012 tax forms 1040 6 46. 2012 tax forms 1040 6 45. 2012 tax forms 1040 7 44. 2012 tax forms 1040 7 82 53. 2012 tax forms 1040 4 52. 2012 tax forms 1040 4 51. 2012 tax forms 1040 4 50. 2012 tax forms 1040 5 49. 2012 tax forms 1040 5 48. 2012 tax forms 1040 5 47. 2012 tax forms 1040 6 46. 2012 tax forms 1040 6 45. 2012 tax forms 1040 6 44. 2012 tax forms 1040 7 83 53. 2012 tax forms 1040 4 52. 2012 tax forms 1040 4 51. 2012 tax forms 1040 4 50. 2012 tax forms 1040 5 49. 2012 tax forms 1040 5 48. 2012 tax forms 1040 5 47. 2012 tax forms 1040 6 46. 2012 tax forms 1040 6 45. 2012 tax forms 1040 6 44. 2012 tax forms 1040 7 84 53. 2012 tax forms 1040 4 52. 2012 tax forms 1040 4 51. 2012 tax forms 1040 4 50. 2012 tax forms 1040 5 49. 2012 tax forms 1040 5 48. 2012 tax forms 1040 5 47. 2012 tax forms 1040 6 46. 2012 tax forms 1040 6 45. 2012 tax forms 1040 6 44. 2012 tax forms 1040 7 85 53. 2012 tax forms 1040 3 52. 2012 tax forms 1040 4 51. 2012 tax forms 1040 4 50. 2012 tax forms 1040 4 49. 2012 tax forms 1040 5 48. 2012 tax forms 1040 5 47. 2012 tax forms 1040 5 46. 2012 tax forms 1040 6 45. 2012 tax forms 1040 6 44. 2012 tax forms 1040 7 86 53. 2012 tax forms 1040 3 52. 2012 tax forms 1040 4 51. 2012 tax forms 1040 4 50. 2012 tax forms 1040 4 49. 2012 tax forms 1040 5 48. 2012 tax forms 1040 5 47. 2012 tax forms 1040 5 46. 2012 tax forms 1040 6 45. 2012 tax forms 1040 6 44. 2012 tax forms 1040 6 87 53. 2012 tax forms 1040 3 52. 2012 tax forms 1040 4 51. 2012 tax forms 1040 4 50. 2012 tax forms 1040 4 49. 2012 tax forms 1040 5 48. 2012 tax forms 1040 5 47. 2012 tax forms 1040 5 46. 2012 tax forms 1040 6 45. 2012 tax forms 1040 6 44. 2012 tax forms 1040 6 88 53. 2012 tax forms 1040 3 52. 2012 tax forms 1040 4 51. 2012 tax forms 1040 4 50. 2012 tax forms 1040 4 49. 2012 tax forms 1040 5 48. 2012 tax forms 1040 5 47. 2012 tax forms 1040 5 46. 2012 tax forms 1040 6 45. 2012 tax forms 1040 6 44. 2012 tax forms 1040 6 Appendix C. 2012 tax forms 1040 (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. 2012 tax forms 1040 3 52. 2012 tax forms 1040 4 51. 2012 tax forms 1040 4 50. 2012 tax forms 1040 4 49. 2012 tax forms 1040 5 48. 2012 tax forms 1040 5 47. 2012 tax forms 1040 5 46. 2012 tax forms 1040 6 45. 2012 tax forms 1040 6 44. 2012 tax forms 1040 6 90 53. 2012 tax forms 1040 3 52. 2012 tax forms 1040 4 51. 2012 tax forms 1040 4 50. 2012 tax forms 1040 4 49. 2012 tax forms 1040 5 48. 2012 tax forms 1040 5 47. 2012 tax forms 1040 5 46. 2012 tax forms 1040 6 45. 2012 tax forms 1040 6 44. 2012 tax forms 1040 6 91 53. 2012 tax forms 1040 3 52. 2012 tax forms 1040 4 51. 2012 tax forms 1040 4 50. 2012 tax forms 1040 4 49. 2012 tax forms 1040 5 48. 2012 tax forms 1040 5 47. 2012 tax forms 1040 5 46. 2012 tax forms 1040 6 45. 2012 tax forms 1040 6 44. 2012 tax forms 1040 6 92 53. 2012 tax forms 1040 3 52. 2012 tax forms 1040 4 51. 2012 tax forms 1040 4 50. 2012 tax forms 1040 4 49. 2012 tax forms 1040 5 48. 2012 tax forms 1040 5 47. 2012 tax forms 1040 5 46. 2012 tax forms 1040 6 45. 2012 tax forms 1040 6 44. 2012 tax forms 1040 6 93 53. 2012 tax forms 1040 3 52. 2012 tax forms 1040 4 51. 2012 tax forms 1040 4 50. 2012 tax forms 1040 4 49. 2012 tax forms 1040 5 48. 2012 tax forms 1040 5 47. 2012 tax forms 1040 5 46. 2012 tax forms 1040 6 45. 2012 tax forms 1040 6 44. 2012 tax forms 1040 6 94 53. 2012 tax forms 1040 3 52. 2012 tax forms 1040 4 51. 2012 tax forms 1040 4 50. 2012 tax forms 1040 4 49. 2012 tax forms 1040 5 48. 2012 tax forms 1040 5 47. 2012 tax forms 1040 5 46. 2012 tax forms 1040 6 45. 2012 tax forms 1040 6 44. 2012 tax forms 1040 6 95 53. 2012 tax forms 1040 3 52. 2012 tax forms 1040 4 51. 2012 tax forms 1040 4 50. 2012 tax forms 1040 4 49. 2012 tax forms 1040 5 48. 2012 tax forms 1040 5 47. 2012 tax forms 1040 5 46. 2012 tax forms 1040 5 45. 2012 tax forms 1040 6 44. 2012 tax forms 1040 6 96 53. 2012 tax forms 1040 3 52. 2012 tax forms 1040 4 51. 2012 tax forms 1040 4 50. 2012 tax forms 1040 4 49. 2012 tax forms 1040 5 48. 2012 tax forms 1040 5 47. 2012 tax forms 1040 5 46. 2012 tax forms 1040 5 45. 2012 tax forms 1040 6 44. 2012 tax forms 1040 6 97 53. 2012 tax forms 1040 3 52. 2012 tax forms 1040 4 51. 2012 tax forms 1040 4 50. 2012 tax forms 1040 4 49. 2012 tax forms 1040 5 48. 2012 tax forms 1040 5 47. 2012 tax forms 1040 5 46. 2012 tax forms 1040 5 45. 2012 tax forms 1040 6 44. 2012 tax forms 1040 6 98 53. 2012 tax forms 1040 3 52. 2012 tax forms 1040 4 51. 2012 tax forms 1040 4 50. 2012 tax forms 1040 4 49. 2012 tax forms 1040 5 48. 2012 tax forms 1040 5 47. 2012 tax forms 1040 5 46. 2012 tax forms 1040 5 45. 2012 tax forms 1040 6 44. 2012 tax forms 1040 6 99 53. 2012 tax forms 1040 3 52. 2012 tax forms 1040 4 51. 2012 tax forms 1040 4 50. 2012 tax forms 1040 4 49. 2012 tax forms 1040 5 48. 2012 tax forms 1040 5 47. 2012 tax forms 1040 5 46. 2012 tax forms 1040 5 45. 2012 tax forms 1040 6 44. 2012 tax forms 1040 6 100 53. 2012 tax forms 1040 3 52. 2012 tax forms 1040 4 51. 2012 tax forms 1040 4 50. 2012 tax forms 1040 4 49. 2012 tax forms 1040 5 48. 2012 tax forms 1040 5 47. 2012 tax forms 1040 5 46. 2012 tax forms 1040 5 45. 2012 tax forms 1040 6 44. 2012 tax forms 1040 6 101 53. 2012 tax forms 1040 3 52. 2012 tax forms 1040 4 51. 2012 tax forms 1040 4 50. 2012 tax forms 1040 4 49. 2012 tax forms 1040 5 48. 2012 tax forms 1040 5 47. 2012 tax forms 1040 5 46. 2012 tax forms 1040 5 45. 2012 tax forms 1040 6 44. 2012 tax forms 1040 6 102 53. 2012 tax forms 1040 3 52. 2012 tax forms 1040 4 51. 2012 tax forms 1040 4 50. 2012 tax forms 1040 4 49. 2012 tax forms 1040 5 48. 2012 tax forms 1040 5 47. 2012 tax forms 1040 5 46. 2012 tax forms 1040 5 45. 2012 tax forms 1040 6 44. 2012 tax forms 1040 6 103 53. 2012 tax forms 1040 3 52. 2012 tax forms 1040 4 51. 2012 tax forms 1040 4 50. 2012 tax forms 1040 4 49. 2012 tax forms 1040 5 48. 2012 tax forms 1040 5 47. 2012 tax forms 1040 5 46. 2012 tax forms 1040 5 45. 2012 tax forms 1040 6 44. 2012 tax forms 1040 6 104 53. 2012 tax forms 1040 3 52. 2012 tax forms 1040 4 51. 2012 tax forms 1040 4 50. 2012 tax forms 1040 4 49. 2012 tax forms 1040 5 48. 2012 tax forms 1040 5 47. 2012 tax forms 1040 5 46. 2012 tax forms 1040 5 45. 2012 tax forms 1040 6 44. 2012 tax forms 1040 6 105 53. 2012 tax forms 1040 3 52. 2012 tax forms 1040 4 51. 2012 tax forms 1040 4 50. 2012 tax forms 1040 4 49. 2012 tax forms 1040 4 48. 2012 tax forms 1040 5 47. 2012 tax forms 1040 5 46. 2012 tax forms 1040 5 45. 2012 tax forms 1040 6 44. 2012 tax forms 1040 6 106 53. 2012 tax forms 1040 3 52. 2012 tax forms 1040 4 51. 2012 tax forms 1040 4 50. 2012 tax forms 1040 4 49. 2012 tax forms 1040 4 48. 2012 tax forms 1040 5 47. 2012 tax forms 1040 5 46. 2012 tax forms 1040 5 45. 2012 tax forms 1040 6 44. 2012 tax forms 1040 6 107 53. 2012 tax forms 1040 3 52. 2012 tax forms 1040 4 51. 2012 tax forms 1040 4 50. 2012 tax forms 1040 4 49. 2012 tax forms 1040 4 48. 2012 tax forms 1040 5 47. 2012 tax forms 1040 5 46. 2012 tax forms 1040 5 45. 2012 tax forms 1040 6 44. 2012 tax forms 1040 6 108 53. 2012 tax forms 1040 3 52. 2012 tax forms 1040 4 51. 2012 tax forms 1040 4 50. 2012 tax forms 1040 4 49. 2012 tax forms 1040 4 48. 2012 tax forms 1040 5 47. 2012 tax forms 1040 5 46. 2012 tax forms 1040 5 45. 2012 tax forms 1040 6 44. 2012 tax forms 1040 6 109 53. 2012 tax forms 1040 3 52. 2012 tax forms 1040 4 51. 2012 tax forms 1040 4 50. 2012 tax forms 1040 4 49. 2012 tax forms 1040 4 48. 2012 tax forms 1040 5 47. 2012 tax forms 1040 5 46. 2012 tax forms 1040 5 45. 2012 tax forms 1040 6 44. 2012 tax forms 1040 6 110 53. 2012 tax forms 1040 3 52. 2012 tax forms 1040 4 51. 2012 tax forms 1040 4 50. 2012 tax forms 1040 4 49. 2012 tax forms 1040 4 48. 2012 tax forms 1040 5 47. 2012 tax forms 1040 5 46. 2012 tax forms 1040 5 45. 2012 tax forms 1040 6 44. 2012 tax forms 1040 6 111 53. 2012 tax forms 1040 3 52. 2012 tax forms 1040 4 51. 2012 tax forms 1040 4 50. 2012 tax forms 1040 4 49. 2012 tax forms 1040 4 48. 2012 tax forms 1040 5 47. 2012 tax forms 1040 5 46. 2012 tax forms 1040 5 45. 2012 tax forms 1040 6 44. 2012 tax forms 1040 6 112 53. 2012 tax forms 1040 3 52. 2012 tax forms 1040 4 51. 2012 tax forms 1040 4 50. 2012 tax forms 1040 4 49. 2012 tax forms 1040 4 48. 2012 tax forms 1040 5 47. 2012 tax forms 1040 5 46. 2012 tax forms 1040 5 45. 2012 tax forms 1040 6 44. 2012 tax forms 1040 6 113 53. 2012 tax forms 1040 3 52. 2012 tax forms 1040 4 51. 2012 tax forms 1040 4 50. 2012 tax forms 1040 4 49. 2012 tax forms 1040 4 48. 2012 tax forms 1040 5 47. 2012 tax forms 1040 5 46. 2012 tax forms 1040 5 45. 2012 tax forms 1040 6 44. 2012 tax forms 1040 6 114 53. 2012 tax forms 1040 3 52. 2012 tax forms 1040 4 51. 2012 tax forms 1040 4 50. 2012 tax forms 1040 4 49. 2012 tax forms 1040 4 48. 2012 tax forms 1040 5 47. 2012 tax forms 1040 5 46. 2012 tax forms 1040 5 45. 2012 tax forms 1040 6 44. 2012 tax forms 1040 6 115+ 53. 2012 tax forms 1040 3 52. 2012 tax forms 1040 4 51. 2012 tax forms 1040 4 50. 2012 tax forms 1040 4 49. 2012 tax forms 1040 4 48. 2012 tax forms 1040 5 47. 2012 tax forms 1040 5 46. 2012 tax forms 1040 5 45. 2012 tax forms 1040 6 44. 2012 tax forms 1040 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. 2012 tax forms 1040 2 49. 2012 tax forms 1040 8 49. 2012 tax forms 1040 3 48. 2012 tax forms 1040 9 48. 2012 tax forms 1040 5 48. 2012 tax forms 1040 1 47. 2012 tax forms 1040 7 47. 2012 tax forms 1040 4 47. 2012 tax forms 1040 1 46. 2012 tax forms 1040 8 41 49. 2012 tax forms 1040 8 49. 2012 tax forms 1040 3 48. 2012 tax forms 1040 8 48. 2012 tax forms 1040 3 47. 2012 tax forms 1040 9 47. 2012 tax forms 1040 5 47. 2012 tax forms 1040 1 46. 2012 tax forms 1040 7 46. 2012 tax forms 1040 4 46. 2012 tax forms 1040 1 42 49. 2012 tax forms 1040 3 48. 2012 tax forms 1040 8 48. 2012 tax forms 1040 3 47. 2012 tax forms 1040 8 47. 2012 tax forms 1040 3 46. 2012 tax forms 1040 9 46. 2012 tax forms 1040 5 46. 2012 tax forms 1040 1 45. 2012 tax forms 1040 8 45. 2012 tax forms 1040 4 43 48. 2012 tax forms 1040 9 48. 2012 tax forms 1040 3 47. 2012 tax forms 1040 8 47. 2012 tax forms 1040 3 46. 2012 tax forms 1040 8 46. 2012 tax forms 1040 3 45. 2012 tax forms 1040 9 45. 2012 tax forms 1040 5 45. 2012 tax forms 1040 1 44. 2012 tax forms 1040 8 44 48. 2012 tax forms 1040 5 47. 2012 tax forms 1040 9 47. 2012 tax forms 1040 3 46. 2012 tax forms 1040 8 46. 2012 tax forms 1040 3 45. 2012 tax forms 1040 8 45. 2012 tax forms 1040 4 44. 2012 tax forms 1040 9 44. 2012 tax forms 1040 5 44. 2012 tax forms 1040 2 45 48. 2012 tax forms 1040 1 47. 2012 tax forms 1040 5 46. 2012 tax forms 1040 9 46. 2012 tax forms 1040 3 45. 2012 tax forms 1040 8 45. 2012 tax forms 1040 3 44. 2012 tax forms 1040 8 44. 2012 tax forms 1040 4 44. 2012 tax forms 1040 0 43. 2012 tax forms 1040 6 46 47. 2012 tax forms 1040 7 47. 2012 tax forms 1040 1 46. 2012 tax forms 1040 5 45. 2012 tax forms 1040 9 45. 2012 tax forms 1040 4 44. 2012 tax forms 1040 8 44. 2012 tax forms 1040 3 43. 2012 tax forms 1040 9 43. 2012 tax forms 1040 4 43. 2012 tax forms 1040 0 47 47. 2012 tax forms 1040 4 46. 2012 tax forms 1040 7 46. 2012 tax forms 1040 1 45. 2012 tax forms 1040 5 44. 2012 tax forms 1040 9 44. 2012 tax forms 1040 4 43. 2012 tax forms 1040 9 43. 2012 tax forms 1040 4 42. 2012 tax forms 1040 9 42. 2012 tax forms 1040 4 Appendix C. 2012 tax forms 1040 (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. 2012 tax forms 1040 1 46. 2012 tax forms 1040 4 45. 2012 tax forms 1040 8 45. 2012 tax forms 1040 1 44. 2012 tax forms 1040 5 44. 2012 tax forms 1040 0 43. 2012 tax forms 1040 4 42. 2012 tax forms 1040 9 42. 2012 tax forms 1040 4 41. 2012 tax forms 1040 9 49 46. 2012 tax forms 1040 8 46. 2012 tax forms 1040 1 45. 2012 tax forms 1040 4 44. 2012 tax forms 1040 8 44. 2012 tax forms 1040 2 43. 2012 tax forms 1040 6 43. 2012 tax forms 1040 0 42. 2012 tax forms 1040 4 41. 2012 tax forms 1040 9 41. 2012 tax forms 1040 4 50 46. 2012 tax forms 1040 5 45. 2012 tax forms 1040 8 45. 2012 tax forms 1040 1 44. 2012 tax forms 1040 4 43. 2012 tax forms 1040 8 43. 2012 tax forms 1040 2 42. 2012 tax forms 1040 6 42. 2012 tax forms 1040 0 41. 2012 tax forms 1040 5 40. 2012 tax forms 1040 9 51 46. 2012 tax forms 1040 3 45. 2012 tax forms 1040 5 44. 2012 tax forms 1040 8 44. 2012 tax forms 1040 1 43. 2012 tax forms 1040 5 42. 2012 tax forms 1040 8 42. 2012 tax forms 1040 2 41. 2012 tax forms 1040 6 41. 2012 tax forms 1040 0 40. 2012 tax forms 1040 5 52 46. 2012 tax forms 1040 0 45. 2012 tax forms 1040 3 44. 2012 tax forms 1040 6 43. 2012 tax forms 1040 8 43. 2012 tax forms 1040 2 42. 2012 tax forms 1040 5 41. 2012 tax forms 1040 8 41. 2012 tax forms 1040 2 40. 2012 tax forms 1040 6 40. 2012 tax forms 1040 1 53 45. 2012 tax forms 1040 8 45. 2012 tax forms 1040 1 44. 2012 tax forms 1040 3 43. 2012 tax forms 1040 6 42. 2012 tax forms 1040 9 42. 2012 tax forms 1040 2 41. 2012 tax forms 1040 5 40. 2012 tax forms 1040 9 40. 2012 tax forms 1040 3 39. 2012 tax forms 1040 7 54 45. 2012 tax forms 1040 6 44. 2012 tax forms 1040 8 44. 2012 tax forms 1040 1 43. 2012 tax forms 1040 3 42. 2012 tax forms 1040 6 41. 2012 tax forms 1040 9 41. 2012 tax forms 1040 2 40. 2012 tax forms 1040 5 39. 2012 tax forms 1040 9 39. 2012 tax forms 1040 3 55 45. 2012 tax forms 1040 5 44. 2012 tax forms 1040 7 43. 2012 tax forms 1040 9 43. 2012 tax forms 1040 1 42. 2012 tax forms 1040 4 41. 2012 tax forms 1040 6 40. 2012 tax forms 1040 9 40. 2012 tax forms 1040 2 39. 2012 tax forms 1040 6 38. 2012 tax forms 1040 9 56 45. 2012 tax forms 1040 3 44. 2012 tax forms 1040 5 43. 2012 tax forms 1040 7 42. 2012 tax forms 1040 9 42. 2012 tax forms 1040 1 41. 2012 tax forms 1040 4 40. 2012 tax forms 1040 7 40. 2012 tax forms 1040 0 39. 2012 tax forms 1040 3 38. 2012 tax forms 1040 6 57 45. 2012 tax forms 1040 1 44. 2012 tax forms 1040 3 43. 2012 tax forms 1040 5 42. 2012 tax forms 1040 7 41. 2012 tax forms 1040 9 41. 2012 tax forms 1040 2 40. 2012 tax forms 1040 4 39. 2012 tax forms 1040 7 39. 2012 tax forms 1040 0 38. 2012 tax forms 1040 3 58 45. 2012 tax forms 1040 0 44. 2012 tax forms 1040 2 43. 2012 tax forms 1040 3 42. 2012 tax forms 1040 5 41. 2012 tax forms 1040 7 40. 2012 tax forms 1040 9 40. 2012 tax forms 1040 2 39. 2012 tax forms 1040 4 38. 2012 tax forms 1040 7 38. 2012 tax forms 1040 0 59 44. 2012 tax forms 1040 9 44. 2012 tax forms 1040 0 43. 2012 tax forms 1040 2 42. 2012 tax forms 1040 4 41. 2012 tax forms 1040 5 40. 2012 tax forms 1040 7 40. 2012 tax forms 1040 0 39. 2012 tax forms 1040 2 38. 2012 tax forms 1040 5 37. 2012 tax forms 1040 8 60 44. 2012 tax forms 1040 7 43. 2012 tax forms 1040 9 43. 2012 tax forms 1040 0 42. 2012 tax forms 1040 2 41. 2012 tax forms 1040 4 40. 2012 tax forms 1040 6 39. 2012 tax forms 1040 8 39. 2012 tax forms 1040 0 38. 2012 tax forms 1040 2 37. 2012 tax forms 1040 5 61 44. 2012 tax forms 1040 6 43. 2012 tax forms 1040 8 42. 2012 tax forms 1040 9 42. 2012 tax forms 1040 1 41. 2012 tax forms 1040 2 40. 2012 tax forms 1040 4 39. 2012 tax forms 1040 6 38. 2012 tax forms 1040 8 38. 2012 tax forms 1040 0 37. 2012 tax forms 1040 3 62 44. 2012 tax forms 1040 5 43. 2012 tax forms 1040 7 42. 2012 tax forms 1040 8 41. 2012 tax forms 1040 9 41. 2012 tax forms 1040 1 40. 2012 tax forms 1040 3 39. 2012 tax forms 1040 4 38. 2012 tax forms 1040 6 37. 2012 tax forms 1040 8 37. 2012 tax forms 1040 1 63 44. 2012 tax forms 1040 5 43. 2012 tax forms 1040 6 42. 2012 tax forms 1040 7 41. 2012 tax forms 1040 8 41. 2012 tax forms 1040 0 40. 2012 tax forms 1040 1 39. 2012 tax forms 1040 3 38. 2012 tax forms 1040 5 37. 2012 tax forms 1040 7 36. 2012 tax forms 1040 9 64 44. 2012 tax forms 1040 4 43. 2012 tax forms 1040 5 42. 2012 tax forms 1040 6 41. 2012 tax forms 1040 7 40. 2012 tax forms 1040 8 40. 2012 tax forms 1040 0 39. 2012 tax forms 1040 2 38. 2012 tax forms 1040 3 37. 2012 tax forms 1040 5 36. 2012 tax forms 1040 7 65 44. 2012 tax forms 1040 3 43. 2012 tax forms 1040 4 42. 2012 tax forms 1040 5 41. 2012 tax forms 1040 6 40. 2012 tax forms 1040 7 39. 2012 tax forms 1040 9 39. 2012 tax forms 1040 0 38. 2012 tax forms 1040 2 37. 2012 tax forms 1040 4 36. 2012 tax forms 1040 6 66 44. 2012 tax forms 1040 2 43. 2012 tax forms 1040 3 42. 2012 tax forms 1040 4 41. 2012 tax forms 1040 5 40. 2012 tax forms 1040 6 39. 2012 tax forms 1040 8 38. 2012 tax forms 1040 9 38. 2012 tax forms 1040 1 37. 2012 tax forms 1040 2 36. 2012 tax forms 1040 4 67 44. 2012 tax forms 1040 2 43. 2012 tax forms 1040 3 42. 2012 tax forms 1040 3 41. 2012 tax forms 1040 4 40. 2012 tax forms 1040 6 39. 2012 tax forms 1040 7 38. 2012 tax forms 1040 8 38. 2012 tax forms 1040 0 37. 2012 tax forms 1040 1 36. 2012 tax forms 1040 3 68 44. 2012 tax forms 1040 1 43. 2012 tax forms 1040 2 42. 2012 tax forms 1040 3 41. 2012 tax forms 1040 4 40. 2012 tax forms 1040 5 39. 2012 tax forms 1040 6 38. 2012 tax forms 1040 7 37. 2012 tax forms 1040 9 37. 2012 tax forms 1040 0 36. 2012 tax forms 1040 2 69 44. 2012 tax forms 1040 1 43. 2012 tax forms 1040 1 42. 2012 tax forms 1040 2 41. 2012 tax forms 1040 3 40. 2012 tax forms 1040 4 39. 2012 tax forms 1040 5 38. 2012 tax forms 1040 6 37. 2012 tax forms 1040 8 36. 2012 tax forms 1040 9 36. 2012 tax forms 1040 0 70 44. 2012 tax forms 1040 0 43. 2012 tax forms 1040 1 42. 2012 tax forms 1040 2 41. 2012 tax forms 1040 3 40. 2012 tax forms 1040 3 39. 2012 tax forms 1040 4 38. 2012 tax forms 1040 6 37. 2012 tax forms 1040 7 36. 2012 tax forms 1040 8 35. 2012 tax forms 1040 9 71 44. 2012 tax forms 1040 0 43. 2012 tax forms 1040 0 42. 2012 tax forms 1040 1 41. 2012 tax forms 1040 2 40. 2012 tax forms 1040 3 39. 2012 tax forms 1040 4 38. 2012 tax forms 1040 5 37. 2012 tax forms 1040 6 36. 2012 tax forms 1040 7 35. 2012 tax forms 1040 9 72 43. 2012 tax forms 1040 9 43. 2012 tax forms 1040 0 42. 2012 tax forms 1040 1 41. 2012 tax forms 1040 1 40. 2012 tax forms 1040 2 39. 2012 tax forms 1040 3 38. 2012 tax forms 1040 4 37. 2012 tax forms 1040 5 36. 2012 tax forms 1040 6 35. 2012 tax forms 1040 8 73 43. 2012 tax forms 1040 9 43. 2012 tax forms 1040 0 42. 2012 tax forms 1040 0 41. 2012 tax forms 1040 1 40. 2012 tax forms 1040 2 39. 2012 tax forms 1040 3 38. 2012 tax forms 1040 4 37. 2012 tax forms 1040 5 36. 2012 tax forms 1040 6 35. 2012 tax forms 1040 7 74 43. 2012 tax forms 1040 9 42. 2012 tax forms 1040 9 42. 2012 tax forms 1040 0 41. 2012 tax forms 1040 1 40. 2012 tax forms 1040 1 39. 2012 tax forms 1040 2 38. 2012 tax forms 1040 3 37. 2012 tax forms 1040 4 36. 2012 tax forms 1040 5 35. 2012 tax forms 1040 6 75 43. 2012 tax forms 1040 8 42. 2012 tax forms 1040 9 42. 2012 tax forms 1040 0 41. 2012 tax forms 1040 0 40. 2012 tax forms 1040 1 39. 2012 tax forms 1040 2 38. 2012 tax forms 1040 3 37. 2012 tax forms 1040 4 36. 2012 tax forms 1040 5 35. 2012 tax forms 1040 6 76 43. 2012 tax forms 1040 8 42. 2012 tax forms 1040 9 41. 2012 tax forms 1040 9 41. 2012 tax forms 1040 0 40. 2012 tax forms 1040 1 39. 2012 tax forms 1040 1 38. 2012 tax forms 1040 2 37. 2012 tax forms 1040 3 36. 2012 tax forms 1040 4 35. 2012 tax forms 1040 5 77 43. 2012 tax forms 1040 8 42. 2012 tax forms 1040 9 41. 2012 tax forms 1040 9 41. 2012 tax forms 1040 0 40. 2012 tax forms 1040 0 39. 2012 tax forms 1040 1 38. 2012 tax forms 1040 2 37. 2012 tax forms 1040 3 36. 2012 tax forms 1040 4 35. 2012 tax forms 1040 5 78 43. 2012 tax forms 1040 8 42. 2012 tax forms 1040 8 41. 2012 tax forms 1040 9 40. 2012 tax forms 1040 9 40. 2012 tax forms 1040 0 39. 2012 tax forms 1040 1 38. 2012 tax forms 1040 2 37. 2012 tax forms 1040 2 36. 2012 tax forms 1040 3 35. 2012 tax forms 1040 4 79 43. 2012 tax forms 1040 8 42. 2012 tax forms 1040 8 41. 2012 tax forms 1040 9 40. 2012 tax forms 1040 9 40. 2012 tax forms 1040 0 39. 2012 tax forms 1040 1 38. 2012 tax forms 1040 1 37. 2012 tax forms 1040 2 36. 2012 tax forms 1040 3 35. 2012 tax forms 1040 4 80 43. 2012 tax forms 1040 7 42. 2012 tax forms 1040 8 41. 2012 tax forms 1040 8 40. 2012 tax forms 1040 9 40. 2012 tax forms 1040 0 39. 2012 tax forms 1040 0 38. 2012 tax forms 1040 1 37. 2012 tax forms 1040 2 36. 2012 tax forms 1040 3 35. 2012 tax forms 1040 4 81 43. 2012 tax forms 1040 7 42. 2012 tax forms 1040 8 41. 2012 tax forms 1040 8 40. 2012 tax forms 1040 9 39. 2012 tax forms 1040 9 39. 2012 tax forms 1040 0 38. 2012 tax forms 1040 1 37. 2012 tax forms 1040 2 36. 2012 tax forms 1040 2 35. 2012 tax forms 1040 3 82 43. 2012 tax forms 1040 7 42. 2012 tax forms 1040 8 41. 2012 tax forms 1040 8 40. 2012 tax forms 1040 9 39. 2012 tax forms 1040 9 39. 2012 tax forms 1040 0 38. 2012 tax forms 1040 1 37. 2012 tax forms 1040 1 36. 2012 tax forms 1040 2 35. 2012 tax forms 1040 3 83 43. 2012 tax forms 1040 7 42. 2012 tax forms 1040 8 41. 2012 tax forms 1040 8 40. 2012 tax forms 1040 9 39. 2012 tax forms 1040 9 39. 2012 tax forms 1040 0 38. 2012 tax forms 1040 0 37. 2012 tax forms 1040 1 36. 2012 tax forms 1040 2 35. 2012 tax forms 1040 3 84 43. 2012 tax forms 1040 7 42. 2012 tax forms 1040 7 41. 2012 tax forms 1040 8 40. 2012 tax forms 1040 8 39. 2012 tax forms 1040 9 39. 2012 tax forms 1040 0 38. 2012 tax forms 1040 0 37. 2012 tax forms 1040 1 36. 2012 tax forms 1040 2 35. 2012 tax forms 1040 3 85 43. 2012 tax forms 1040 7 42. 2012 tax forms 1040 7 41. 2012 tax forms 1040 8 40. 2012 tax forms 1040 8 39. 2012 tax forms 1040 9 38. 2012 tax forms 1040 9 38. 2012 tax forms 1040 0 37. 2012 tax forms 1040 1 36. 2012 tax forms 1040 2 35. 2012 tax forms 1040 2 86 43. 2012 tax forms 1040 7 42. 2012 tax forms 1040 7 41. 2012 tax forms 1040 8 40. 2012 tax forms 1040 8 39. 2012 tax forms 1040 9 38. 2012 tax forms 1040 9 38. 2012 tax forms 1040 0 37. 2012 tax forms 1040 1 36. 2012 tax forms 1040 1 35. 2012 tax forms 1040 2 87 43. 2012 tax forms 1040 7 42. 2012 tax forms 1040 7 41. 2012 tax forms 1040 8 40. 2012 tax forms 1040 8 39. 2012 tax forms 1040 9 38. 2012 tax forms 1040 9 38. 2012 tax forms 1040 0 37. 2012 tax forms 1040 0 36. 2012 tax forms 1040 1 35. 2012 tax forms 1040 2 Appendix C. 2012 tax forms 1040 (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. 2012 tax forms 1040 7 42. 2012 tax forms 1040 7 41. 2012 tax forms 1040 8 40. 2012 tax forms 1040 8 39. 2012 tax forms 1040 9 38. 2012 tax forms 1040 9 38. 2012 tax forms 1040 0 37. 2012 tax forms 1040 0 36. 2012 tax forms 1040 1 35. 2012 tax forms 1040 2 89 43. 2012 tax forms 1040 7 42. 2012 tax forms 1040 7 41. 2012 tax forms 1040 7 40. 2012 tax forms 1040 8 39. 2012 tax forms 1040 8 38. 2012 tax forms 1040 9 38. 2012 tax forms 1040 0 37. 2012 tax forms 1040 0 36. 2012 tax forms 1040 1 35. 2012 tax forms 1040 2 90 43. 2012 tax forms 1040 7 42. 2012 tax forms 1040 7 41. 2012 tax forms 1040 7 40. 2012 tax forms 1040 8 39. 2012 tax forms 1040 8 38. 2012 tax forms 1040 9 38. 2012 tax forms 1040 0 37. 2012 tax forms 1040 0 36. 2012 tax forms 1040 1 35. 2012 tax forms 1040 2 91 43. 2012 tax forms 1040 7 42. 2012 tax forms 1040 7 41. 2012 tax forms 1040 7 40. 2012 tax forms 1040 8 39. 2012 tax forms 1040 8 38. 2012 tax forms 1040 9 37. 2012 tax forms 1040 9 37. 2012 tax forms 1040 0 36. 2012 tax forms 1040 1 35. 2012 tax forms 1040 2 92 43. 2012 tax forms 1040 7 42. 2012 tax forms 1040 7 41. 2012 tax forms 1040 7 40. 2012 tax forms 1040 8 39. 2012 tax forms 1040 8 38. 2012 tax forms 1040 9 37. 2012 tax forms 1040 9 37. 2012 tax forms 1040 0 36. 2012 tax forms 1040 1 35. 2012 tax forms 1040 1 93 43. 2012 tax forms 1040 7 42. 2012 tax forms 1040 7 41. 2012 tax forms 1040 7 40. 2012 tax forms 1040 8 39. 2012 tax forms 1040 8 38. 2012 tax forms 1040 9 37. 2012 tax forms 1040 9 37. 2012 tax forms 1040 0 36. 2012 tax forms 1040 1 35. 2012 tax forms 1040 1 94 43. 2012 tax forms 1040 7 42. 2012 tax forms 1040 7 41. 2012 tax forms 1040 7 40. 2012 tax forms 1040 8 39. 2012 tax forms 1040 8 38. 2012 tax forms 1040 9 37. 2012 tax forms 1040 9 37. 2012 tax forms 1040 0 36. 2012 tax forms 1040 1 35. 2012 tax forms 1040 1 95 43. 2012 tax forms 1040 6 42. 2012 tax forms 1040 7 41. 2012 tax forms 1040 7 40. 2012 tax forms 1040 8 39. 2012 tax forms 1040 8 38. 2012 tax forms 1040 9 37. 2012 tax forms 1040 9 37. 2012 tax forms 1040 0 36. 2012 tax forms 1040 1 35. 2012 tax forms 1040 1 96 43. 2012 tax forms 1040 6 42. 2012 tax forms 1040 7 41. 2012 tax forms 1040 7 40. 2012 tax forms 1040 8 39. 2012 tax forms 1040 8 38. 2012 tax forms 1040 9 37. 2012 tax forms 1040 9 37. 2012 tax forms 1040 0 36. 2012 tax forms 1040 1 35. 2012 tax forms 1040 1 97 43. 2012 tax forms 1040 6 42. 2012 tax forms 1040 7 41. 2012 tax forms 1040 7 40. 2012 tax forms 1040 8 39. 2012 tax forms 1040 8 38. 2012 tax forms 1040 9 37. 2012 tax forms 1040 9 37. 2012 tax forms 1040 0 36. 2012 tax forms 1040 1 35. 2012 tax forms 1040 1 98 43. 2012 tax forms 1040 6 42. 2012 tax forms 1040 7 41. 2012 tax forms 1040 7 40. 2012 tax forms 1040 8 39. 2012 tax forms 1040 8 38. 2012 tax forms 1040 9 37. 2012 tax forms 1040 9 37. 2012 tax forms 1040 0 36. 2012 tax forms 1040 0 35. 2012 tax forms 1040 1 99 43. 2012 tax forms 1040 6 42. 2012 tax forms 1040 7 41. 2012 tax forms 1040 7 40. 2012 tax forms 1040 8 39. 2012 tax forms 1040 8 38. 2012 tax forms 1040 9 37. 2012 tax forms 1040 9 37. 2012 tax forms 1040 0 36. 2012 tax forms 1040 0 35. 2012 tax forms 1040 1 100 43. 2012 tax forms 1040 6 42. 2012 tax forms 1040 7 41. 2012 tax forms 1040 7 40. 2012 tax forms 1040 8 39. 2012 tax forms 1040 8 38. 2012 tax forms 1040 9 37. 2012 tax forms 1040 9 37. 2012 tax forms 1040 0 36. 2012 tax forms 1040 0 35. 2012 tax forms 1040 1 101 43. 2012 tax forms 1040 6 42. 2012 tax forms 1040 7 41. 2012 tax forms 1040 7 40. 2012 tax forms 1040 8 39. 2012 tax forms 1040 8 38. 2012 tax forms 1040 9 37. 2012 tax forms 1040 9 37. 2012 tax forms 1040 0 36. 2012 tax forms 1040 0 35. 2012 tax forms 1040 1 102 43. 2012 tax forms 1040 6 42. 2012 tax forms 1040 7 41. 2012 tax forms 1040 7 40. 2012 tax forms 1040 8 39. 2012 tax forms 1040 8 38. 2012 tax forms 1040 9 37. 2012 tax forms 1040 9 37. 2012 tax forms 1040 0 36. 2012 tax forms 1040 0 35. 2012 tax forms 1040 1 103 43. 2012 tax forms 1040 6 42. 2012 tax forms 1040 7 41. 2012 tax forms 1040 7 40. 2012 tax forms 1040 8 39. 2012 tax forms 1040 8 38. 2012 tax forms 1040 9 37. 2012 tax forms 1040 9 37. 2012 tax forms 1040 0 36. 2012 tax forms 1040 0 35. 2012 tax forms 1040 1 104 43. 2012 tax forms 1040 6 42. 2012 tax forms 1040 7 41. 2012 tax forms 1040 7 40. 2012 tax forms 1040 8 39. 2012 tax forms 1040 8 38. 2012 tax forms 1040 8 37. 2012 tax forms 1040 9 37. 2012 tax forms 1040 0 36. 2012 tax forms 1040 0 35. 2012 tax forms 1040 1 105 43. 2012 tax forms 1040 6 42. 2012 tax forms 1040 7 41. 2012 tax forms 1040 7 40. 2012 tax forms 1040 8 39. 2012 tax forms 1040 8 38. 2012 tax forms 1040 8 37. 2012 tax forms 1040 9 37. 2012 tax forms 1040 0 36. 2012 tax forms 1040 0 35. 2012 tax forms 1040 1 106 43. 2012 tax forms 1040 6 42. 2012 tax forms 1040 7 41. 2012 tax forms 1040 7 40. 2012 tax forms 1040 8 39. 2012 tax forms 1040 8 38. 2012 tax forms 1040 8 37. 2012 tax forms 1040 9 37. 2012 tax forms 1040 0 36. 2012 tax forms 1040 0 35. 2012 tax forms 1040 1 107 43. 2012 tax forms 1040 6 42. 2012 tax forms 1040 7 41. 2012 tax forms 1040 7 40. 2012 tax forms 1040 8 39. 2012 tax forms 1040 8 38. 2012 tax forms 1040 8 37. 2012 tax forms 1040 9 37. 2012 tax forms 1040 0 36. 2012 tax forms 1040 0 35. 2012 tax forms 1040 1 108 43. 2012 tax forms 1040 6 42. 2012 tax forms 1040 7 41. 2012 tax forms 1040 7 40. 2012 tax forms 1040 8 39. 2012 tax forms 1040 8 38. 2012 tax forms 1040 8 37. 2012 tax forms 1040 9 37. 2012 tax forms 1040 0 36. 2012 tax forms 1040 0 35. 2012 tax forms 1040 1 109 43. 2012 tax forms 1040 6 42. 2012 tax forms 1040 7 41. 2012 tax forms 1040 7 40. 2012 tax forms 1040 7 39. 2012 tax forms 1040 8 38. 2012 tax forms 1040 8 37. 2012 tax forms 1040 9 37. 2012 tax forms 1040 0 36. 2012 tax forms 1040 0 35. 2012 tax forms 1040 1 110 43. 2012 tax forms 1040 6 42. 2012 tax forms 1040 7 41. 2012 tax forms 1040 7 40. 2012 tax forms 1040 7 39. 2012 tax forms 1040 8 38. 2012 tax forms 1040 8 37. 2012 tax forms 1040 9 37. 2012 tax forms 1040 0 36. 2012 tax forms 1040 0 35. 2012 tax forms 1040 1 111 43. 2012 tax forms 1040 6 42. 2012 tax forms 1040 7 41. 2012 tax forms 1040 7 40. 2012 tax forms 1040 7 39. 2012 tax forms 1040 8 38. 2012 tax forms 1040 8 37. 2012 tax forms 1040 9 37. 2012 tax forms 1040 0 36. 2012 tax forms 1040 0 35. 2012 tax forms 1040 1 112 43. 2012 tax forms 1040 6 42. 2012 tax forms 1040 7 41. 2012 tax forms 1040 7 40. 2012 tax forms 1040 7 39. 2012 tax forms 1040 8 38. 2012 tax forms 1040 8 37. 2012 tax forms 1040 9 37. 2012 tax forms 1040 0 36. 2012 tax forms 1040 0 35. 2012 tax forms 1040 1 113 43. 2012 tax forms 1040 6 42. 2012 tax forms 1040 7 41. 2012 tax forms 1040 7 40. 2012 tax forms 1040 7 39. 2012 tax forms 1040 8 38. 2012 tax forms 1040 8 37. 2012 tax forms 1040 9 37. 2012 tax forms 1040 0 36. 2012 tax forms 1040 0 35. 2012 tax forms 1040 1 114 43. 2012 tax forms 1040 6 42. 2012 tax forms 1040 7 41. 2012 tax forms 1040 7 40. 2012 tax forms 1040 7 39. 2012 tax forms 1040 8 38. 2012 tax forms 1040 8 37. 2012 tax forms 1040 9 37. 2012 tax forms 1040 0 36. 2012 tax forms 1040 0 35. 2012 tax forms 1040 1 115+ 43. 2012 tax forms 1040 6 42. 2012 tax forms 1040 7 41. 2012 tax forms 1040 7 40. 2012 tax forms 1040 7 39. 2012 tax forms 1040 8 38. 2012 tax forms 1040 8 37. 2012 tax forms 1040 9 37. 2012 tax forms 1040 0 36. 2012 tax forms 1040 0 35. 2012 tax forms 1040 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. 2012 tax forms 1040 4 40. 2012 tax forms 1040 0 39. 2012 tax forms 1040 5 39. 2012 tax forms 1040 1 38. 2012 tax forms 1040 7 38. 2012 tax forms 1040 3 38. 2012 tax forms 1040 0 37. 2012 tax forms 1040 6 37. 2012 tax forms 1040 3 37. 2012 tax forms 1040 1 51 40. 2012 tax forms 1040 0 39. 2012 tax forms 1040 5 39. 2012 tax forms 1040 0 38. 2012 tax forms 1040 5 38. 2012 tax forms 1040 1 37. 2012 tax forms 1040 7 37. 2012 tax forms 1040 4 37. 2012 tax forms 1040 0 36. 2012 tax forms 1040 7 36. 2012 tax forms 1040 4 52 39. 2012 tax forms 1040 5 39. 2012 tax forms 1040 0 38. 2012 tax forms 1040 5 38. 2012 tax forms 1040 0 37. 2012 tax forms 1040 6 37. 2012 tax forms 1040 2 36. 2012 tax forms 1040 8 36. 2012 tax forms 1040 4 36. 2012 tax forms 1040 0 35. 2012 tax forms 1040 7 53 39. 2012 tax forms 1040 1 38. 2012 tax forms 1040 5 38. 2012 tax forms 1040 0 37. 2012 tax forms 1040 5 37. 2012 tax forms 1040 1 36. 2012 tax forms 1040 6 36. 2012 tax forms 1040 2 35. 2012 tax forms 1040 8 35. 2012 tax forms 1040 4 35. 2012 tax forms 1040 1 54 38. 2012 tax forms 1040 7 38. 2012 tax forms 1040 1 37. 2012 tax forms 1040 6 37. 2012 tax forms 1040 1 36. 2012 tax forms 1040 6 36. 2012 tax forms 1040 1 35. 2012 tax forms 1040 7 35. 2012 tax forms 1040 2 34. 2012 tax forms 1040 8 34. 2012 tax forms 1040 5 55 38. 2012 tax forms 1040 3 37. 2012 tax forms 1040 7 37. 2012 tax forms 1040 2 36. 2012 tax forms 1040 6 36. 2012 tax forms 1040 1 35. 2012 tax forms 1040 6 35. 2012 tax forms 1040 1 34. 2012 tax forms 1040 7 34. 2012 tax forms 1040 3 33. 2012 tax forms 1040 9 56 38. 2012 tax forms 1040 0 37. 2012 tax forms 1040 4 36. 2012 tax forms 1040 8 36. 2012 tax forms 1040 2 35. 2012 tax forms 1040 7 35. 2012 tax forms 1040 1 34. 2012 tax forms 1040 7 34. 2012 tax forms 1040 2 33. 2012 tax forms 1040 7 33. 2012 tax forms 1040 3 Appendix C. 2012 tax forms 1040 (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. 2012 tax forms 1040 6 37. 2012 tax forms 1040 0 36. 2012 tax forms 1040 4 35. 2012 tax forms 1040 8 35. 2012 tax forms 1040 2 34. 2012 tax forms 1040 7 34. 2012 tax forms 1040 2 33. 2012 tax forms 1040 7 33. 2012 tax forms 1040 2 32. 2012 tax forms 1040 8 58 37. 2012 tax forms 1040 3 36. 2012 tax forms 1040 7 36. 2012 tax forms 1040 0 35. 2012 tax forms 1040 4 34. 2012 tax forms 1040 8 34. 2012 tax forms 1040 3 33. 2012 tax forms 1040 7 33. 2012 tax forms 1040 2 32. 2012 tax forms 1040 8 32. 2012 tax forms 1040 3 59 37. 2012 tax forms 1040 1 36. 2012 tax forms 1040 4 35. 2012 tax forms 1040 7 35. 2012 tax forms 1040 1 34. 2012 tax forms 1040 5 33. 2012 tax forms 1040 9 33. 2012 tax forms 1040 3 32. 2012 tax forms 1040 8 32. 2012 tax forms 1040 3 31. 2012 tax forms 1040 8 60 36. 2012 tax forms 1040 8 36. 2012 tax forms 1040 1 35. 2012 tax forms 1040 4 34. 2012 tax forms 1040 8 34. 2012 tax forms 1040 1 33. 2012 tax forms 1040 5 32. 2012 tax forms 1040 9 32. 2012 tax forms 1040 4 31. 2012 tax forms 1040 9 31. 2012 tax forms 1040 3 61 36. 2012 tax forms 1040 6 35. 2012 tax forms 1040 8 35. 2012 tax forms 1040 1 34. 2012 tax forms 1040 5 33. 2012 tax forms 1040 8 33. 2012 tax forms 1040 2 32. 2012 tax forms 1040 6 32. 2012 tax forms 1040 0 31. 2012 tax forms 1040 4 30. 2012 tax forms 1040 9 62 36. 2012 tax forms 1040 3 35. 2012 tax forms 1040 6 34. 2012 tax forms 1040 9 34. 2012 tax forms 1040 2 33. 2012 tax forms 1040 5 32. 2012 tax forms 1040 9 32. 2012 tax forms 1040 2 31. 2012 tax forms 1040 6 31. 2012 tax forms 1040 1 30. 2012 tax forms 1040 5 63 36. 2012 tax forms 1040 1 35. 2012 tax forms 1040 4 34. 2012 tax forms 1040 6 33. 2012 tax forms 1040 9 33. 2012 tax forms 1040 2 32. 2012 tax forms 1040 6 31. 2012 tax forms 1040 9 31. 2012 tax forms 1040 3 30. 2012 tax forms 1040 7 30. 2012 tax forms 1040 1 64 35. 2012 tax forms 1040 9 35. 2012 tax forms 1040 2 34. 2012 tax forms 1040 4 33. 2012 tax forms 1040 7 33. 2012 tax forms 1040 0 32. 2012 tax forms 1040 3 31. 2012 tax forms 1040 6 31. 2012 tax forms 1040 0 30. 2012 tax forms 1040 4 29. 2012 tax forms 1040 8 65 35. 2012 tax forms 1040 8 35. 2012 tax forms 1040 0 34. 2012 tax forms 1040 2 33. 2012 tax forms 1040 5 32. 2012 tax forms 1040 7 32. 2012 tax forms 1040 0 31. 2012 tax forms 1040 4 30. 2012 tax forms 1040 7 30. 2012 tax forms 1040 0 29. 2012 tax forms 1040 4 66 35. 2012 tax forms 1040 6 34. 2012 tax forms 1040 8 34. 2012 tax forms 1040 0 33. 2012 tax forms 1040 3 32. 2012 tax forms 1040 5 31. 2012 tax forms 1040 8 31. 2012 tax forms 1040 1 30. 2012 tax forms 1040 4 29. 2012 tax forms 1040 8 29. 2012 tax forms 1040 1 67 35. 2012 tax forms 1040 5 34. 2012 tax forms 1040 7 33. 2012 tax forms 1040 9 33. 2012 tax forms 1040 1 32. 2012 tax forms 1040 3 31. 2012 tax forms 1040 6 30. 2012 tax forms 1040 9 30. 2012 tax forms 1040 2 29. 2012 tax forms 1040 5 28. 2012 tax forms 1040 8 68 35. 2012 tax forms 1040 3 34. 2012 tax forms 1040 5 33. 2012 tax forms 1040 7 32. 2012 tax forms 1040 9 32. 2012 tax forms 1040 1 31. 2012 tax forms 1040 4 30. 2012 tax forms 1040 7 29. 2012 tax forms 1040 9 29. 2012 tax forms 1040 2 28. 2012 tax forms 1040 6 69 35. 2012 tax forms 1040 2 34. 2012 tax forms 1040 4 33. 2012 tax forms 1040 6 32. 2012 tax forms 1040 8 32. 2012 tax forms 1040 0 31. 2012 tax forms 1040 2 30. 2012 tax forms 1040 5 29. 2012 tax forms 1040 7 29. 2012 tax forms 1040 0 28. 2012 tax forms 1040 3 70 35. 2012 tax forms 1040 1 34. 2012 tax forms 1040 3 33. 2012 tax forms 1040 4 32. 2012 tax forms 1040 6 31. 2012 tax forms 1040 8 31. 2012 tax forms 1040 1 30. 2012 tax forms 1040 3 29. 2012 tax forms 1040 5 28. 2012 tax forms 1040 8 28. 2012 tax forms 1040 1 71 35. 2012 tax forms 1040 0 34. 2012 tax forms 1040 2 33. 2012 tax forms 1040 3 32. 2012 tax forms 1040 5 31. 2012 tax forms 1040 7 30. 2012 tax forms 1040 9 30. 2012 tax forms 1040 1 29. 2012 tax forms 1040 4 28. 2012 tax forms 1040 6 27. 2012 tax forms 1040 9 72 34. 2012 tax forms 1040 9 34. 2012 tax forms 1040 1 33. 2012 tax forms 1040 2 32. 2012 tax forms 1040 4 31. 2012 tax forms 1040 6 30. 2012 tax forms 1040 8 30. 2012 tax forms 1040 0 29. 2012 tax forms 1040 2 28. 2012 tax forms 1040 4 27. 2012 tax forms 1040 7 73 34. 2012 tax forms 1040 8 34. 2012 tax forms 1040 0 33. 2012 tax forms 1040 1 32. 2012 tax forms 1040 3 31. 2012 tax forms 1040 5 30. 2012 tax forms 1040 6 29. 2012 tax forms 1040 8 29. 2012 tax forms 1040 1 28. 2012 tax forms 1040 3 27. 2012 tax forms 1040 5 74 34. 2012 tax forms 1040 8 33. 2012 tax forms 1040 9 33. 2012 tax forms 1040 0 32. 2012 tax forms 1040 2 31. 2012 tax forms 1040 4 30. 2012 tax forms 1040 5 29. 2012 tax forms 1040 7 28. 2012 tax forms 1040 9 28. 2012 tax forms 1040 1 27. 2012 tax forms 1040 4 75 34. 2012 tax forms 1040 7 33. 2012 tax forms 1040 8 33. 2012 tax forms 1040 0 32. 2012 tax forms 1040 1 31. 2012 tax forms 1040 3 30. 2012 tax forms 1040 4 29. 2012 tax forms 1040 6 28. 2012 tax forms 1040 8 28. 2012 tax forms 1040 0 27. 2012 tax forms 1040 2 76 34. 2012 tax forms 1040 6 33. 2012 tax forms 1040 8 32. 2012 tax forms 1040 9 32. 2012 tax forms 1040 0 31. 2012 tax forms 1040 2 30. 2012 tax forms 1040 3 29. 2012 tax forms 1040 5 28. 2012 tax forms 1040 7 27. 2012 tax forms 1040 9 27. 2012 tax forms 1040 1 77 34. 2012 tax forms 1040 6 33. 2012 tax forms 1040 7 32. 2012 tax forms 1040 8 32. 2012 tax forms 1040 0 31. 2012 tax forms 1040 1 30. 2012 tax forms 1040 3 29. 2012 tax forms 1040 4 28. 2012 tax forms 1040 6 27. 2012 tax forms 1040 8 27. 2012 tax forms 1040 0 78 34. 2012 tax forms 1040 5 33. 2012 tax forms 1040 6 32. 2012 tax forms 1040 8 31. 2012 tax forms 1040 9 31. 2012 tax forms 1040 0 30. 2012 tax forms 1040 2 29. 2012 tax forms 1040 3 28. 2012 tax forms 1040 5 27. 2012 tax forms 1040 7 26. 2012 tax forms 1040 9 79 34. 2012 tax forms 1040 5 33. 2012 tax forms 1040 6 32. 2012 tax forms 1040 7 31. 2012 tax forms 1040 8 31. 2012 tax forms 1040 0 30. 2012 tax forms 1040 1 29. 2012 tax forms 1040 3 28. 2012 tax forms 1040 4 27. 2012 tax forms 1040 6 26. 2012 tax forms 1040 8 80 34. 2012 tax forms 1040 5 33. 2012 tax forms 1040 6 32. 2012 tax forms 1040 7 31. 2012 tax forms 1040 8 30. 2012 tax forms 1040 9 30. 2012 tax forms 1040 1 29. 2012 tax forms 1040 2 28. 2012 tax forms 1040 4 27. 2012 tax forms 1040 5 26. 2012 tax forms 1040 7 81 34. 2012 tax forms 1040 4 33. 2012 tax forms 1040 5 32. 2012 tax forms 1040 6 31. 2012 tax forms 1040 8 30. 2012 tax forms 1040 9 30. 2012 tax forms 1040 0 29. 2012 tax forms 1040 2 28. 2012 tax forms 1040 3 27. 2012 tax forms 1040 5 26. 2012 tax forms 1040 6 82 34. 2012 tax forms 1040 4 33. 2012 tax forms 1040 5 32. 2012 tax forms 1040 6 31. 2012 tax forms 1040 7 30. 2012 tax forms 1040 8 30. 2012 tax forms 1040 0 29. 2012 tax forms 1040 1 28. 2012 tax forms 1040 3 27. 2012 tax forms 1040 4 26. 2012 tax forms 1040 6 83 34. 2012 tax forms 1040 4 33. 2012 tax forms 1040 5 32. 2012 tax forms 1040 6 31. 2012 tax forms 1040 7 30. 2012 tax forms 1040 8 29. 2012 tax forms 1040 9 29. 2012 tax forms 1040 1 28. 2012 tax forms 1040 2 27. 2012 tax forms 1040 4 26. 2012 tax forms 1040 5 84 34. 2012 tax forms 1040 3 33. 2012 tax forms 1040 4 32. 2012 tax forms 1040 5 31. 2012 tax forms 1040 7 30. 2012 tax forms 1040 8 29. 2012 tax forms 1040 9 29. 2012 tax forms 1040 0 28. 2012 tax forms 1040 2 27. 2012 tax forms 1040 3 26. 2012 tax forms 1040 5 85 34. 2012 tax forms 1040 3 33. 2012 tax forms 1040 4 32. 2012 tax forms 1040 5 31. 2012 tax forms 1040 6 30. 2012 tax forms 1040 7 29. 2012 tax forms 1040 9 29. 2012 tax forms 1040 0 28. 2012 tax forms 1040 1 27. 2012 tax forms 1040 3 26. 2012 tax forms 1040 4 86 34. 2012 tax forms 1040 3 33. 2012 tax forms 1040 4 32. 2012 tax forms 1040 5 31. 2012 tax forms 1040 6 30. 2012 tax forms 1040 7 29. 2012 tax forms 1040 8 29. 2012 tax forms 1040 0 28. 2012 tax forms 1040 1 27. 2012 tax forms 1040 2 26. 2012 tax forms 1040 4 87 34. 2012 tax forms 1040 3 33. 2012 tax forms 1040 4 32. 2012 tax forms 1040 5 31. 2012 tax forms 1040 6 30. 2012 tax forms 1040 7 29. 2012 tax forms 1040 8 28. 2012 tax forms 1040 9 28. 2012 tax forms 1040 1 27. 2012 tax forms 1040 2 26. 2012 tax forms 1040 4 88 34. 2012 tax forms 1040 3 33. 2012 tax forms 1040 4 32. 2012 tax forms 1040 5 31. 2012 tax forms 1040 6 30. 2012 tax forms 1040 7 29. 2012 tax forms 1040 8 28. 2012 tax forms 1040 9 28. 2012 tax forms 1040 0 27. 2012 tax forms 1040 2 26. 2012 tax forms 1040 3 89 34. 2012 tax forms 1040 3 33. 2012 tax forms 1040 3 32. 2012 tax forms 1040 4 31. 2012 tax forms 1040 5 30. 2012 tax forms 1040 7 29. 2012 tax forms 1040 8 28. 2012 tax forms 1040 9 28. 2012 tax forms 1040 0 27. 2012 tax forms 1040 2 26. 2012 tax forms 1040 3 90 34. 2012 tax forms 1040 2 33. 2012 tax forms 1040 3 32. 2012 tax forms 1040 4 31. 2012 tax forms 1040 5 30. 2012 tax forms 1040 6 29. 2012 tax forms 1040 8 28. 2012 tax forms 1040 9 28. 2012 tax forms 1040 0 27. 2012 tax forms 1040 1 26. 2012 tax forms 1040 3 91 34. 2012 tax forms 1040 2 33. 2012 tax forms 1040 3 32. 2012 tax forms 1040 4 31. 2012 tax forms 1040 5 30. 2012 tax forms 1040 6 29. 2012 tax forms 1040 7 28. 2012 tax forms 1040 9 28. 2012 tax forms 1040 0 27. 2012 tax forms 1040 1 26. 2012 tax forms 1040 3 92 34. 2012 tax forms 1040 2 33. 2012 tax forms 1040 3 32. 2012 tax forms 1040 4 31. 2012 tax forms 1040 5 30. 2012 tax forms 1040 6 29. 2012 tax forms 1040 7 28. 2012 tax forms 1040 8 28. 2012 tax forms 1040 0 27. 2012 tax forms 1040 1 26. 2012 tax forms 1040 2 93 34. 2012 tax forms 1040 2 33. 2012 tax forms 1040 3 32. 2012 tax forms 1040 4 31. 2012 tax forms 1040 5 30. 2012 tax forms 1040 6 29. 2012 tax forms 1040 7 28. 2012 tax forms 1040 8 28. 2012 tax forms 1040 0 27. 2012 tax forms 1040 1 26. 2012 tax forms 1040 2 94 34. 2012 tax forms 1040 2 33. 2012 tax forms 1040 3 32. 2012 tax forms 1040 4 31. 2012 tax forms 1040 5 30. 2012 tax forms 1040 6 29. 2012 tax forms 1040 7 28. 2012 tax forms 1040 8 27. 2012 tax forms 1040 9 27. 2012 tax forms 1040 1 26. 2012 tax forms 1040 2 95 34. 2012 tax forms 1040 2 33. 2012 tax forms 1040 3 32. 2012 tax forms 1040 4 31. 2012 tax forms 1040 5 30. 2012 tax forms 1040 6 29. 2012 tax forms 1040 7 28. 2012 tax forms 1040 8 27. 2012 tax forms 1040 9 27. 2012 tax forms 1040 1 26. 2012 tax forms 1040 2 96 34. 2012 tax forms 1040 2 33. 2012 tax forms 1040 3 32. 2012 tax forms 1040 4 31. 2012 tax forms 1040 5 30. 2012 tax forms 1040 6 29. 2012 tax forms 1040 7 28. 2012 tax forms 1040 8 27. 2012 tax forms 1040 9 27. 2012 tax forms 1040 0 26. 2012 tax forms 1040 2 Appendix C. 2012 tax forms 1040 (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. 2012 tax forms 1040 2 33. 2012 tax forms 1040 3 32. 2012 tax forms 1040 4 31. 2012 tax forms 1040 5 30. 2012 tax forms 1040 6 29. 2012 tax forms 1040 7 28. 2012 tax forms 1040 8 27. 2012 tax forms 1040 9 27. 2012 tax forms 1040 0 26. 2012 tax forms 1040 2 98 34. 2012 tax forms 1040 2 33. 2012 tax forms 1040 3 32. 2012 tax forms 1040 4 31. 2012 tax forms 1040 5 30. 2012 tax forms 1040 6 29. 2012 tax forms 1040 7 28. 2012 tax forms 1040 8 27. 2012 tax forms 1040 9 27. 2012 tax forms 1040 0 26. 2012 tax forms 1040 2 99 34. 2012 tax forms 1040 2 33. 2012 tax forms 1040 3 32. 2012 tax forms 1040 4 31. 2012 tax forms 1040 5 30. 2012 tax forms 1040 6 29. 2012 tax forms 1040 7 28. 2012 tax forms 1040 8 27. 2012 tax forms 1040 9 27. 2012 tax forms 1040 0 26. 2012 tax forms 1040 2 100 34. 2012 tax forms 1040 2 33. 2012 tax forms 1040 3 32. 2012 tax forms 1040 4 31. 2012 tax forms 1040 5 30. 2012 tax forms 1040 6 29. 2012 tax forms 1040 7 28. 2012 tax forms 1040 8 27. 2012 tax forms 1040 9 27. 2012 tax forms 1040 0 26. 2012 tax forms 1040 1 101 34. 2012 tax forms 1040 2 33. 2012 tax forms 1040 3 32. 2012 tax forms 1040 4 31. 2012 tax forms 1040 5 30. 2012 tax forms 1040 6 29. 2012 tax forms 1040 7 28. 2012 tax forms 1040 8 27. 2012 tax forms 1040 9 27. 2012 tax forms 1040 0 26. 2012 tax forms 1040 1 102 34. 2012 tax forms 1040 2 33. 2012 tax forms 1040 3 32. 2012 tax forms 1040 4 31. 2012 tax forms 1040 4 30. 2012 tax forms 1040 5 29. 2012 tax forms 1040 7 28. 2012 tax forms 1040 8 27. 2012 tax forms 1040 9 27. 2012 tax forms 1040 0 26. 2012 tax forms 1040 1 103 34. 2012 tax forms 1040 2 33. 2012 tax forms 1040 3 32. 2012 tax forms 1040 4 31. 2012 tax forms 1040 4 30. 2012 tax forms 1040 5 29. 2012 tax forms 1040 7 28. 2012 tax forms 1040 8 27. 2012 tax forms 1040 9 27. 2012 tax forms 1040 0 26. 2012 tax forms 1040 1 104 34. 2012 tax forms 1040 2 33. 2012 tax forms 1040 3 32. 2012 tax forms 1040 4 31. 2012 tax forms 1040 4 30. 2012 tax forms 1040 5 29. 2012 tax forms 1040 6 28. 2012 tax forms 1040 8 27. 2012 tax forms 1040 9 27. 2012 tax forms 1040 0 26. 2012 tax forms 1040 1 105 34. 2012 tax forms 1040 2 33. 2012 tax forms 1040 3 32. 2012 tax forms 1040 3 31. 2012 tax forms 1040 4 30. 2012 tax forms 1040 5 29. 2012 tax forms 1040 6 28. 2012 tax forms 1040 8 27. 2012 tax forms 1040 9 27. 2012 tax forms 1040 0 26. 2012 tax forms 1040 1 106 34. 2012 tax forms 1040 2 33. 2012 tax forms 1040 3 32. 2012 tax forms 1040 3 31. 2012 tax forms 1040 4 30. 2012 tax forms 1040 5 29. 2012 tax forms 1040 6 28. 2012 tax forms 1040 8 27. 2012 tax forms 1040 9 27. 2012 tax forms 1040 0 26. 2012 tax forms 1040 1 107 34. 2012 tax forms 1040 2 33. 2012 tax forms 1040 3 32. 2012 tax forms 1040 3 31. 2012 tax forms 1040 4 30. 2012 tax forms 1040 5 29. 2012 tax forms 1040 6 28. 2012 tax forms 1040 8 27. 2012 tax forms 1040 9 27. 2012 tax forms 1040 0 26. 2012 tax forms 1040 1 108 34. 2012 tax forms 1040 2 33. 2012 tax forms 1040 3 32. 2012 tax forms 1040 3 31. 2012 tax forms 1040 4 30. 2012 tax forms 1040 5 29. 2012 tax forms 1040 6 28. 2012 tax forms 1040 8 27. 2012 tax forms 1040 9 27. 2012 tax forms 1040 0 26. 2012 tax forms 1040 1 109 34. 2012 tax forms 1040 2 33. 2012 tax forms 1040 3 32. 2012 tax forms 1040 3 31. 2012 tax forms 1040 4 30. 2012 tax forms 1040 5 29. 2012 tax forms 1040 6 28. 2012 tax forms 1040 7 27. 2012 tax forms 1040 9 27. 2012 tax forms 1040 0 26. 2012 tax forms 1040 1 110 34. 2012 tax forms 1040 2 33. 2012 tax forms 1040 3 32. 2012 tax forms 1040 3 31. 2012 tax forms 1040 4 30. 2012 tax forms 1040 5 29. 2012 tax forms 1040 6 28. 2012 tax forms 1040 7 27. 2012 tax forms 1040 9 27. 2012 tax forms 1040 0 26. 2012 tax forms 1040 1 111 34. 2012 tax forms 1040 2 33. 2012 tax forms 1040 3 32. 2012 tax forms 1040 3 31. 2012 tax forms 1040 4 30. 2012 tax forms 1040 5 29. 2012 tax forms 1040 6 28. 2012 tax forms 1040 7 27. 2012 tax forms 1040 9 27. 2012 tax forms 1040 0 26. 2012 tax forms 1040 1 112 34. 2012 tax forms 1040 2 33. 2012 tax forms 1040 3 32. 2012 tax forms 1040 3 31. 2012 tax forms 1040 4 30. 2012 tax forms 1040 5 29. 2012 tax forms 1040 6 28. 2012 tax forms 1040 7 27. 2012 tax forms 1040 9 27. 2012 tax forms 1040 0 26. 2012 tax forms 1040 1 113 34. 2012 tax forms 1040 2 33. 2012 tax forms 1040 3 32. 2012 tax forms 1040 3 31. 2012 tax forms 1040 4 30. 2012 tax forms 1040 5 29. 2012 tax forms 1040 6 28. 2012 tax forms 1040 7 27. 2012 tax forms 1040 9 27. 2012 tax forms 1040 0 26. 2012 tax forms 1040 1 114 34. 2012 tax forms 1040 2 33. 2012 tax forms 1040 3 32. 2012 tax forms 1040 3 31. 2012 tax forms 1040 4 30. 2012 tax forms 1040 5 29. 2012 tax forms 1040 6 28. 2012 tax forms 1040 7 27. 2012 tax forms 1040 9 27. 2012 tax forms 1040 0 26. 2012 tax forms 1040 1 115+ 34. 2012 tax forms 1040 2 33. 2012 tax forms 1040 3 32. 2012 tax forms 1040 3 31. 2012 tax forms 1040 4 30. 2012 tax forms 1040 5 29. 2012 tax forms 1040 6 28. 2012 tax forms 1040 7 27. 2012 tax forms 1040 9 27. 2012 tax forms 1040 0 26. 2012 tax forms 1040 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. 2012 tax forms 1040 9 30. 2012 tax forms 1040 4 30. 2012 tax forms 1040 0 29. 2012 tax forms 1040 6 29. 2012 tax forms 1040 2 28. 2012 tax forms 1040 8 28. 2012 tax forms 1040 5 28. 2012 tax forms 1040 2 27. 2012 tax forms 1040 9 27. 2012 tax forms 1040 6 61 30. 2012 tax forms 1040 4 29. 2012 tax forms 1040 9 29. 2012 tax forms 1040 5 29. 2012 tax forms 1040 0 28. 2012 tax forms 1040 6 28. 2012 tax forms 1040 3 27. 2012 tax forms 1040 9 27. 2012 tax forms 1040 6 27. 2012 tax forms 1040 3 27. 2012 tax forms 1040 0 62 30. 2012 tax forms 1040 0 29. 2012 tax forms 1040 5 29. 2012 tax forms 1040 0 28. 2012 tax forms 1040 5 28. 2012 tax forms 1040 1 27. 2012 tax forms 1040 7 27. 2012 tax forms 1040 3 27. 2012 tax forms 1040 0 26. 2012 tax forms 1040 7 26. 2012 tax forms 1040 4 63 29. 2012 tax forms 1040 6 29. 2012 tax forms 1040 0 28. 2012 tax forms 1040 5 28. 2012 tax forms 1040 1 27. 2012 tax forms 1040 6 27. 2012 tax forms 1040 2 26. 2012 tax forms 1040 8 26. 2012 tax forms 1040 4 26. 2012 tax forms 1040 1 25. 2012 tax forms 1040 7 64 29. 2012 tax forms 1040 2 28. 2012 tax forms 1040 6 28. 2012 tax forms 1040 1 27. 2012 tax forms 1040 6 27. 2012 tax forms 1040 1 26. 2012 tax forms 1040 7 26. 2012 tax forms 1040 3 25. 2012 tax forms 1040 9 25. 2012 tax forms 1040 5 25. 2012 tax forms 1040 2 65 28. 2012 tax forms 1040 8 28. 2012 tax forms 1040 3 27. 2012 tax forms 1040 7 27. 2012 tax forms 1040 2 26. 2012 tax forms 1040 7 26. 2012 tax forms 1040 2 25. 2012 tax forms 1040 8 25. 2012 tax forms 1040 4 25. 2012 tax forms 1040 0 24. 2012 tax forms 1040 6 66 28. 2012 tax forms 1040 5 27. 2012 tax forms 1040 9 27. 2012 tax forms 1040 3 26. 2012 tax forms 1040 8 26. 2012 tax forms 1040 3 25. 2012 tax forms 1040 8 25. 2012 tax forms 1040 3 24. 2012 tax forms 1040 9 24. 2012 tax forms 1040 5 24. 2012 tax forms 1040 1 67 28. 2012 tax forms 1040 2 27. 2012 tax forms 1040 6 27. 2012 tax forms 1040 0 26. 2012 tax forms 1040 4 25. 2012 tax forms 1040 9 25. 2012 tax forms 1040 4 24. 2012 tax forms 1040 9 24. 2012 tax forms 1040 4 24. 2012 tax forms 1040 0 23. 2012 tax forms 1040 6 68 27. 2012 tax forms 1040 9 27. 2012 tax forms 1040 3 26. 2012 tax forms 1040 7 26. 2012 tax forms 1040 1 25. 2012 tax forms 1040 5 25. 2012 tax forms 1040 0 24. 2012 tax forms 1040 5 24. 2012 tax forms 1040 0 23. 2012 tax forms 1040 5 23. 2012 tax forms 1040 1 69 27. 2012 tax forms 1040 6 27. 2012 tax forms 1040 0 26. 2012 tax forms 1040 4 25. 2012 tax forms 1040 7 25. 2012 tax forms 1040 2 24. 2012 tax forms 1040 6 24. 2012 tax forms 1040 1 23. 2012 tax forms 1040 6 23. 2012 tax forms 1040 1 22. 2012 tax forms 1040 6 70 27. 2012 tax forms 1040 4 26. 2012 tax forms 1040 7 26. 2012 tax forms 1040 1 25. 2012 tax forms 1040 4 24. 2012 tax forms 1040 8 24. 2012 tax forms 1040 3 23. 2012 tax forms 1040 7 23. 2012 tax forms 1040 2 22. 2012 tax forms 1040 7 22. 2012 tax forms 1040 2 71 27. 2012 tax forms 1040 2 26. 2012 tax forms 1040 5 25. 2012 tax forms 1040 8 25. 2012 tax forms 1040 2 24. 2012 tax forms 1040 5 23. 2012 tax forms 1040 9 23. 2012 tax forms 1040 4 22. 2012 tax forms 1040 8 22. 2012 tax forms 1040 3 21. 2012 tax forms 1040 8 72 27. 2012 tax forms 1040 0 26. 2012 tax forms 1040 3 25. 2012 tax forms 1040 6 24. 2012 tax forms 1040 9 24. 2012 tax forms 1040 3 23. 2012 tax forms 1040 7 23. 2012 tax forms 1040 1 22. 2012 tax forms 1040 5 22. 2012 tax forms 1040 0 21. 2012 tax forms 1040 4 73 26. 2012 tax forms 1040 8 26. 2012 tax forms 1040 1 25. 2012 tax forms 1040 4 24. 2012 tax forms 1040 7 24. 2012 tax forms 1040 0 23. 2012 tax forms 1040 4 22. 2012 tax forms 1040 8 22. 2012 tax forms 1040 2 21. 2012 tax forms 1040 6 21. 2012 tax forms 1040 1 74 26. 2012 tax forms 1040 6 25. 2012 tax forms 1040 9 25. 2012 tax forms 1040 2 24. 2012 tax forms 1040 5 23. 2012 tax forms 1040 8 23. 2012 tax forms 1040 1 22. 2012 tax forms 1040 5 21. 2012 tax forms 1040 9 21. 2012 tax forms 1040 3 20. 2012 tax forms 1040 8 75 26. 2012 tax forms 1040 5 25. 2012 tax forms 1040 7 25. 2012 tax forms 1040 0 24. 2012 tax forms 1040 3 23. 2012 tax forms 1040 6 22. 2012 tax forms 1040 9 22. 2012 tax forms 1040 3 21. 2012 tax forms 1040 6 21. 2012 tax forms 1040 0 20. 2012 tax forms 1040 5 Appendix C. 2012 tax forms 1040 (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. 2012 tax forms 1040 3 25. 2012 tax forms 1040 6 24. 2012 tax forms 1040 8 24. 2012 tax forms 1040 1 23. 2012 tax forms 1040 4 22. 2012 tax forms 1040 7 22. 2012 tax forms 1040 0 21. 2012 tax forms 1040 4 20. 2012 tax forms 1040 8 20. 2012 tax forms 1040 2 77 26. 2012 tax forms 1040 2 25. 2012 tax forms 1040 4 24. 2012 tax forms 1040 7 23. 2012 tax forms 1040 9 23. 2012 tax forms 1040 2 22. 2012 tax forms 1040 5 21. 2012 tax forms 1040 8 21. 2012 tax forms 1040 2 20. 2012 tax forms 1040 6 19. 2012 tax forms 1040 9 78 26. 2012 tax forms 1040 1 25. 2012 tax forms 1040 3 24. 2012 tax forms 1040 6 23. 2012 tax forms 1040 8 23. 2012 tax forms 1040 1 22. 2012 tax forms 1040 4 21. 2012 tax forms 1040 7 21. 2012 tax forms 1040 0 20. 2012 tax forms 1040 3 19. 2012 tax forms 1040 7 79 26. 2012 tax forms 1040 0 25. 2012 tax forms 1040 2 24. 2012 tax forms 1040 4 23. 2012 tax forms 1040 7 22. 2012 tax forms 1040 9 22. 2012 tax forms 1040 2 21. 2012 tax forms 1040 5 20. 2012 tax forms 1040 8 20. 2012 tax forms 1040 1 19. 2012 tax forms 1040 5 80 25. 2012 tax forms 1040 9 25. 2012 tax forms 1040 1 24. 2012 tax forms 1040 3 23. 2012 tax forms 1040 6 22. 2012 tax forms 1040 8 22. 2012 tax forms 1040 1 21. 2012 tax forms 1040 3 20. 2012 tax forms 1040 6 20. 2012 tax forms 1040 0 19. 2012 tax forms 1040 3 81 25. 2012 tax forms 1040 8 25. 2012 tax forms 1040 0 24. 2012 tax forms 1040 2 23. 2012 tax forms 1040 4 22. 2012 tax forms 1040 7 21. 2012 tax forms 1040 9 21. 2012 tax forms 1040 2 20. 2012 tax forms 1040 5 19. 2012 tax forms 1040 8 19. 2012 tax forms 1040 1 82 25. 2012 tax forms 1040 8 24. 2012 tax forms 1040 9 24. 2012 tax forms 1040 1 23. 2012 tax forms 1040 4 22. 2012 tax forms 1040 6 21. 2012 tax forms 1040 8 21. 2012 tax forms 1040 1 20. 2012 tax forms 1040 4 19. 2012 tax forms 1040 7 19. 2012 tax forms 1040 0 83 25. 2012 tax forms 1040 7 24. 2012 tax forms 1040 9 24. 2012 tax forms 1040 1 23. 2012 tax forms 1040 3 22. 2012 tax forms 1040 5 21. 2012 tax forms 1040 7 21. 2012 tax forms 1040 0 20. 2012 tax forms 1040 2 19. 2012 tax forms 1040 5 18. 2012 tax forms 1040 8 84 25. 2012 tax forms 1040 6 24. 2012 tax forms 1040 8 24. 2012 tax forms 1040 0 23. 2012 tax forms 1040 2 22. 2012 tax forms 1040 4 21. 2012 tax forms 1040 6 20. 2012 tax forms 1040 9 20. 2012 tax forms 1040 1 19. 2012 tax forms 1040 4 18. 2012 tax forms 1040 7 85 25. 2012 tax forms 1040 6 24. 2012 tax forms 1040 8 23. 2012 tax forms 1040 9 23. 2012 tax forms 1040 1 22. 2012 tax forms 1040 3 21. 2012 tax forms 1040 6 20. 2012 tax forms 1040 8 20. 2012 tax forms 1040 1 19. 2012 tax forms 1040 3 18. 2012 tax forms 1040 6 86 25. 2012 tax forms 1040 5 24. 2012 tax forms 1040 7 23. 2012 tax forms 1040 9 23. 2012 tax forms 1040 1 22. 2012 tax forms 1040 3 21. 2012 tax forms 1040 5 20. 2012 tax forms 1040 7 20. 2012 tax forms 1040 0 19. 2012 tax forms 1040 2 18. 2012 tax forms 1040 5 87 25. 2012 tax forms 1040 5 24. 2012 tax forms 1040 7 23. 2012 tax forms 1040 8 23. 2012 tax forms 1040 0 22. 2012 tax forms 1040 2 21. 2012 tax forms 1040 4 20. 2012 tax forms 1040 7 19. 2012 tax forms 1040 9 19. 2012 tax forms 1040 2 18. 2012 tax forms 1040 4 88 25. 2012 tax forms 1040 5 24. 2012 tax forms 1040 6 23. 2012 tax forms 1040 8 23. 2012 tax forms 1040 0 22. 2012 tax forms 1040 2 21. 2012 tax forms 1040 4 20. 2012 tax forms 1040 6 19. 2012 tax forms 1040 8 19. 2012 tax forms 1040 1 18. 2012 tax forms 1040 3 89 25. 2012 tax forms 1040 4 24. 2012 tax forms 1040 6 23. 2012 tax forms 1040 8 22. 2012 tax forms 1040 9 22. 2012 tax forms 1040 1 21. 2012 tax forms 1040 3 20. 2012 tax forms 1040 5 19. 2012 tax forms 1040 8 19. 2012 tax forms 1040 0 18. 2012 tax forms 1040 3 90 25. 2012 tax forms 1040 4 24. 2012 tax forms 1040 6 23. 2012 tax forms 1040 7 22. 2012 tax forms 1040 9 22. 2012 tax forms 1040 1 21. 2012 tax forms 1040 3 20. 2012 tax forms 1040 5 19. 2012 tax forms 1040 7 19. 2012 tax forms 1040 0 18. 2012 tax forms 1040 2 91 25. 2012 tax forms 1040 4 24. 2012 tax forms 1040 5 23. 2012 tax forms 1040 7 22. 2012 tax forms 1040 9 22. 2012 tax forms 1040 1 21. 2012 tax forms 1040 3 20. 2012 tax forms 1040 5 19. 2012 tax forms 1040 7 18. 2012 tax forms 1040 9 18. 2012 tax forms 1040 2 92 25. 2012 tax forms 1040 4 24. 2012 tax forms 1040 5 23. 2012 tax forms 1040 7 22. 2012 tax forms 1040 9 22. 2012 tax forms 1040 0 21. 2012 tax forms 1040 2 20. 2012 tax forms 1040 4 19. 2012 tax forms 1040 6 18. 2012 tax forms 1040 9 18. 2012 tax forms 1040 1 93 25. 2012 tax forms 1040 4 24. 2012 tax forms 1040 5 23. 2012 tax forms 1040 7 22. 2012 tax forms 1040 8 22. 2012 tax forms 1040 0 21. 2012 tax forms 1040 2 20. 2012 tax forms 1040 4 19. 2012 tax forms 1040 6 18. 2012 tax forms 1040 8 18. 2012 tax forms 1040 1 94 25. 2012 tax forms 1040 3 24. 2012 tax forms 1040 5 23. 2012 tax forms 1040 6 22. 2012 tax forms 1040 8 22. 2012 tax forms 1040 0 21. 2012 tax forms 1040 2 20. 2012 tax forms 1040 4 19. 2012 tax forms 1040 6 18. 2012 tax forms 1040 8 18. 2012 tax forms 1040 0 95 25. 2012 tax forms 1040 3 24. 2012 tax forms 1040 5 23. 2012 tax forms 1040 6 22. 2012 tax forms 1040 8 22. 2012 tax forms 1040 0 21. 2012 tax forms 1040 1 20. 2012 tax forms 1040 3 19. 2012 tax forms 1040 6 18. 2012 tax forms 1040 8 18. 2012 tax forms 1040 0 96 25. 2012 tax forms 1040 3 24. 2012 tax forms 1040 5 23. 2012 tax forms 1040 6 22. 2012 tax forms 1040 8 21. 2012 tax forms 1040 9 21. 2012 tax forms 1040 1 20. 2012 tax forms 1040 3 19. 2012 tax forms 1040 5 18. 2012 tax forms 1040 8 18. 2012 tax forms 1040 0 97 25. 2012 tax forms 1040 3 24. 2012 tax forms 1040 5 23. 2012 tax forms 1040 6 22. 2012 tax forms 1040 8 21. 2012 tax forms 1040 9 21. 2012 tax forms 1040 1 20. 2012 tax forms 1040 3 19. 2012 tax forms 1040 5 18. 2012 tax forms 1040 7 18. 2012 tax forms 1040 0 98 25. 2012 tax forms 1040 3 24. 2012 tax forms 1040 4 23. 2012 tax forms 1040 6 22. 2012 tax forms 1040 8 21. 2012 tax forms 1040 9 21. 2012 tax forms 1040 1 20. 2012 tax forms 1040 3 19. 2012 tax forms 1040 5 18. 2012 tax forms 1040 7 17. 2012 tax forms 1040 9 99 25. 2012 tax forms 1040 3 24. 2012 tax forms 1040 4 23. 2012 tax forms 1040 6 22. 2012 tax forms 1040 7 21. 2012 tax forms 1040 9 21. 2012 tax forms 1040 1 20. 2012 tax forms 1040 3 19. 2012 tax forms 1040 5 18. 2012 tax forms 1040 7 17. 2012 tax forms 1040 9 100 25. 2012 tax forms 1040 3 24. 2012 tax forms 1040 4 23. 2012 tax forms 1040 6 22. 2012 tax forms 1040 7 21. 2012 tax forms 1040 9 21. 2012 tax forms 1040 1 20. 2012 tax forms 1040 3 19. 2012 tax forms 1040 5 18. 2012 tax forms 1040 7 17. 2012 tax forms 1040 9 101 25. 2012 tax forms 1040 3 24. 2012 tax forms 1040 4 23. 2012 tax forms 1040 6 22. 2012 tax forms 1040 7 21. 2012 tax forms 1040 9 21. 2012 tax forms 1040 1 20. 2012 tax forms 1040 2 19. 2012 tax forms 1040 4 18. 2012 tax forms 1040 7 17. 2012 tax forms 1040 9 102 25. 2012 tax forms 1040 3 24. 2012 tax forms 1040 4 23. 2012 tax forms 1040 6 22. 2012 tax forms 1040 7 21. 2012 tax forms 1040 9 21. 2012 tax forms 1040 1 20. 2012 tax forms 1040 2 19. 2012 tax forms 1040 4 18. 2012 tax forms 1040 6 17. 2012 tax forms 1040 9 103 25. 2012 tax forms 1040 3 24. 2012 tax forms 1040 4 23. 2012 tax forms 1040 6 22. 2012 tax forms 1040 7 21. 2012 tax forms 1040 9 21. 2012 tax forms 1040 0 20. 2012 tax forms 1040 2 19. 2012 tax forms 1040 4 18. 2012 tax forms 1040 6 17. 2012 tax forms 1040 9 104 25. 2012 tax forms 1040 3 24. 2012 tax forms 1040 4 23. 2012 tax forms 1040 5 22. 2012 tax forms 1040 7 21. 2012 tax forms 1040 9 21. 2012 tax forms 1040 0 20. 2012 tax forms 1040 2 19. 2012 tax forms 1040 4 18. 2012 tax forms 1040 6 17. 2012 tax forms 1040 8 105 25. 2012 tax forms 1040 3 24. 2012 tax forms 1040 4 23. 2012 tax forms 1040 5 22. 2012 tax forms 1040 7 21. 2012 tax forms 1040 9 21. 2012 tax forms 1040 0 20. 2012 tax forms 1040 2 19. 2012 tax forms 1040 4 18. 2012 tax forms 1040 6 17. 2012 tax forms 1040 8 106 25. 2012 tax forms 1040 3 24. 2012 tax forms 1040 4 23. 2012 tax forms 1040 5 22. 2012 tax forms 1040 7 21. 2012 tax forms 1040 9 21. 2012 tax forms 1040 0 20. 2012 tax forms 1040 2 19. 2012 tax forms 1040 4 18. 2012 tax forms 1040 6 17. 2012 tax forms 1040 8 107 25. 2012 tax forms 1040 2 24. 2012 tax forms 1040 4 23. 2012 tax forms 1040 5 22. 2012 tax forms 1040 7 21. 2012 tax forms 1040 8 21. 2012 tax forms 1040 0 20. 2012 tax forms 1040 2 19. 2012 tax forms 1040 4 18. 2012 tax forms 1040 6 17. 2012 tax forms 1040 8 108 25. 2012 tax forms 1040 2 24. 2012 tax forms 1040 4 23. 2012 tax forms 1040 5 22. 2012 tax forms 1040 7 21. 2012 tax forms 1040 8 21. 2012 tax forms 1040 0 20. 2012 tax forms 1040 2 19. 2012 tax forms 1040 4 18. 2012 tax forms 1040 6 17. 2012 tax forms 1040 8 109 25. 2012 tax forms 1040 2 24. 2012 tax forms 1040 4 23. 2012 tax forms 1040 5 22. 2012 tax forms 1040 7 21. 2012 tax forms 1040 8 21. 2012 tax forms 1040 0 20. 2012 tax forms 1040 2 19. 2012 tax forms 1040 4 18. 2012 tax forms 1040 6 17. 2012 tax forms 1040 8 110 25. 2012 tax forms 1040 2 24. 2012 tax forms 1040 4 23. 2012 tax forms 1040 5 22. 2012 tax forms 1040 7 21. 2012 tax forms 1040 8 21. 2012 tax forms 1040 0 20. 2012 tax forms 1040 2 19. 2012 tax forms 1040 4 18. 2012 tax forms 1040 6 17. 2012 tax forms 1040 8 111 25. 2012 tax forms 1040 2 24. 2012 tax forms 1040 4 23. 2012 tax forms 1040 5 22. 2012 tax forms 1040 7 21. 2012 tax forms 1040 8 21. 2012 tax forms 1040 0 20. 2012 tax forms 1040 2 19. 2012 tax forms 1040 4 18. 2012 tax forms 1040 6 17. 2012 tax forms 1040 8 112 25. 2012 tax forms 1040 2 24. 2012 tax forms 1040 4 23. 2012 tax forms 1040 5 22. 2012 tax forms 1040 7 21. 2012 tax forms 1040 8 21. 2012 tax forms 1040 0 20. 2012 tax forms 1040 2 19. 2012 tax forms 1040 4 18. 2012 tax forms 1040 6 17. 2012 tax forms 1040 8 113 25. 2012 tax forms 1040 2 24. 2012 tax forms 1040 4 23. 2012 tax forms 1040 5 22. 2012 tax forms 1040 7 21. 2012 tax forms 1040 8 21. 2012 tax forms 1040 0 20. 2012 tax forms 1040 2 19. 2012 tax forms 1040 4 18. 2012 tax forms 1040 6 17. 2012 tax forms 1040 8 114 25. 2012 tax forms 1040 2 24. 2012 tax forms 1040 4 23. 2012 tax forms 1040 5 22. 2012 tax forms 1040 7 21. 2012 tax forms 1040 8 21. 2012 tax forms 1040 0 20. 2012 tax forms 1040 2 19. 2012 tax forms 1040 4 18. 2012 tax forms 1040 6 17. 2012 tax forms 1040 8 115+ 25. 2012 tax forms 1040 2 24. 2012 tax forms 1040 4 23. 2012 tax forms 1040 5 22. 2012 tax forms 1040 7 21. 2012 tax forms 1040 8 21. 2012 tax forms 1040 0 20. 2012 tax forms 1040 2 19. 2012 tax forms 1040 4 18. 2012 tax forms 1040 6 17. 2012 tax forms 1040 8 Appendix C. 2012 tax forms 1040 (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. 2012 tax forms 1040 8 21. 2012 tax forms 1040 3 20. 2012 tax forms 1040 9 20. 2012 tax forms 1040 6 20. 2012 tax forms 1040 2 19. 2012 tax forms 1040 9 19. 2012 tax forms 1040 6 19. 2012 tax forms 1040 4 19. 2012 tax forms 1040 1 18. 2012 tax forms 1040 9 71 21. 2012 tax forms 1040 3 20. 2012 tax forms 1040 9 20. 2012 tax forms 1040 5 20. 2012 tax forms 1040 1 19. 2012 tax forms 1040 7 19. 2012 tax forms 1040 4 19. 2012 tax forms 1040 1 18. 2012 tax forms 1040 8 18. 2012 tax forms 1040 5 18. 2012 tax forms 1040 3 72 20. 2012 tax forms 1040 9 20. 2012 tax forms 1040 5 20. 2012 tax forms 1040 0 19. 2012 tax forms 1040 6 19. 2012 tax forms 1040 3 18. 2012 tax forms 1040 9 18. 2012 tax forms 1040 6 18. 2012 tax forms 1040 3 18. 2012 tax forms 1040 0 17. 2012 tax forms 1040 7 73 20. 2012 tax forms 1040 6 20. 2012 tax forms 1040 1 19. 2012 tax forms 1040 6 19. 2012 tax forms 1040 2 18. 2012 tax forms 1040 8 18. 2012 tax forms 1040 4 18. 2012 tax forms 1040 1 17. 2012 tax forms 1040 8 17. 2012 tax forms 1040 5 17. 2012 tax forms 1040 2 74 20. 2012 tax forms 1040 2 19. 2012 tax forms 1040 7 19. 2012 tax forms 1040 3 18. 2012 tax forms 1040 8 18. 2012 tax forms 1040 4 18. 2012 tax forms 1040 0 17. 2012 tax forms 1040 6 17. 2012 tax forms 1040 3 17. 2012 tax forms 1040 0 16. 2012 tax forms 1040 7 75 19. 2012 tax forms 1040 9 19. 2012 tax forms 1040 4 18. 2012 tax forms 1040 9 18. 2012 tax forms 1040 4 18. 2012 tax forms 1040 0 17. 2012 tax forms 1040 6 17. 2012 tax forms 1040 2 16. 2012 tax forms 1040 8 16. 2012 tax forms 1040 5 16. 2012 tax forms 1040 2 76 19. 2012 tax forms 1040 6 19. 2012 tax forms 1040 1 18. 2012 tax forms 1040 6 18. 2012 tax forms 1040 1 17. 2012 tax forms 1040 6 17. 2012 tax forms 1040 2 16. 2012 tax forms 1040 8 16. 2012 tax forms 1040 4 16. 2012 tax forms 1040 0 15. 2012 tax forms 1040 7 77 19. 2012 tax forms 1040 4 18. 2012 tax forms 1040 8 18. 2012 tax forms 1040 3 17. 2012 tax forms 1040 8 17. 2012 tax forms 1040 3 16. 2012 tax forms 1040 8 16. 2012 tax forms 1040 4 16. 2012 tax forms 1040 0 15. 2012 tax forms 1040 6 15. 2012 tax forms 1040 3 78 19. 2012 tax forms 1040 1 18. 2012 tax forms 1040 5 18. 2012 tax forms 1040 0 17. 2012 tax forms 1040 5 17. 2012 tax forms 1040 0 16. 2012 tax forms 1040 5 16. 2012 tax forms 1040 0 15. 2012 tax forms 1040 6 15. 2012 tax forms 1040 2 14. 2012 tax forms 1040 9 79 18. 2012 tax forms 1040 9 18. 2012 tax forms 1040 3 17. 2012 tax forms 1040 7 17. 2012 tax forms 1040 2 16. 2012 tax forms 1040 7 16. 2012 tax forms 1040 2 15. 2012 tax forms 1040 7 15. 2012 tax forms 1040 3 14. 2012 tax forms 1040 9 14. 2012 tax forms 1040 5 80 18. 2012 tax forms 1040 7 18. 2012 tax forms 1040 1 17. 2012 tax forms 1040 5 16. 2012 tax forms 1040 9 16. 2012 tax forms 1040 4 15. 2012 tax forms 1040 9 15. 2012 tax forms 1040 4 15. 2012 tax forms 1040 0 14. 2012 tax forms 1040 5 14. 2012 tax forms 1040 1 81 18. 2012 tax forms 1040 5 17. 2012 tax forms 1040 9 17. 2012 tax forms 1040 3 16. 2012 tax forms 1040 7 16. 2012 tax forms 1040 2 15. 2012 tax forms 1040 6 15. 2012 tax forms 1040 1 14. 2012 tax forms 1040 7 14. 2012 tax forms 1040 2 13. 2012 tax forms 1040 8 82 18. 2012 tax forms 1040 3 17. 2012 tax forms 1040 7 17. 2012 tax forms 1040 1 16. 2012 tax forms 1040 5 15. 2012 tax forms 1040 9 15. 2012 tax forms 1040 4 14. 2012 tax forms 1040 9 14. 2012 tax forms 1040 4 13. 2012 tax forms 1040 9 13. 2012 tax forms 1040 5 83 18. 2012 tax forms 1040 2 17. 2012 tax forms 1040 5 16. 2012 tax forms 1040 9 16. 2012 tax forms 1040 3 15. 2012 tax forms 1040 7 15. 2012 tax forms 1040 2 14. 2012 tax forms 1040 7 14. 2012 tax forms 1040 2 13. 2012 tax forms 1040 7 13. 2012 tax forms 1040 2 84 18. 2012 tax forms 1040 0 17. 2012 tax forms 1040 4 16. 2012 tax forms 1040 7 16. 2012 tax forms 1040 1 15. 2012 tax forms 1040 5 15. 2012 tax forms 1040 0 14. 2012 tax forms 1040 4 13. 2012 tax forms 1040 9 13. 2012 tax forms 1040 4 13. 2012 tax forms 1040 0 85 17. 2012 tax forms 1040 9 17. 2012 tax forms 1040 3 16. 2012 tax forms 1040 6 16. 2012 tax forms 1040 0 15. 2012 tax forms 1040 4 14. 2012 tax forms 1040 8 14. 2012 tax forms 1040 3 13. 2012 tax forms 1040 7 13. 2012 tax forms 1040 2 12. 2012 tax forms 1040 8 86 17. 2012 tax forms 1040 8 17. 2012 tax forms 1040 1 16. 2012 tax forms 1040 5 15. 2012 tax forms 1040 8 15. 2012 tax forms 1040 2 14. 2012 tax forms 1040 6 14. 2012 tax forms 1040 1 13. 2012 tax forms 1040 5 13. 2012 tax forms 1040 0 12. 2012 tax forms 1040 5 87 17. 2012 tax forms 1040 7 17. 2012 tax forms 1040 0 16. 2012 tax forms 1040 4 15. 2012 tax forms 1040 7 15. 2012 tax forms 1040 1 14. 2012 tax forms 1040 5 13. 2012 tax forms 1040 9 13. 2012 tax forms 1040 4 12. 2012 tax forms 1040 9 12. 2012 tax forms 1040 4 88 17. 2012 tax forms 1040 6 16. 2012 tax forms 1040 9 16. 2012 tax forms 1040 3 15. 2012 tax forms 1040 6 15. 2012 tax forms 1040 0 14. 2012 tax forms 1040 4 13. 2012 tax forms 1040 8 13. 2012 tax forms 1040 2 12. 2012 tax forms 1040 7 12. 2012 tax forms 1040 2 89 17. 2012 tax forms 1040 6 16. 2012 tax forms 1040 9 16. 2012 tax forms 1040 2 15. 2012 tax forms 1040 5 14. 2012 tax forms 1040 9 14. 2012 tax forms 1040 3 13. 2012 tax forms 1040 7 13. 2012 tax forms 1040 1 12. 2012 tax forms 1040 6 12. 2012 tax forms 1040 0 90 17. 2012 tax forms 1040 5 16. 2012 tax forms 1040 8 16. 2012 tax forms 1040 1 15. 2012 tax forms 1040 4 14. 2012 tax forms 1040 8 14. 2012 tax forms 1040 2 13. 2012 tax forms 1040 6 13. 2012 tax forms 1040 0 12. 2012 tax forms 1040 4 11. 2012 tax forms 1040 9 91 17. 2012 tax forms 1040 4 16. 2012 tax forms 1040 7 16. 2012 tax forms 1040 0 15. 2012 tax forms 1040 4 14. 2012 tax forms 1040 7 14. 2012 tax forms 1040 1 13. 2012 tax forms 1040 5 12. 2012 tax forms 1040 9 12. 2012 tax forms 1040 3 11. 2012 tax forms 1040 8 92 17. 2012 tax forms 1040 4 16. 2012 tax forms 1040 7 16. 2012 tax forms 1040 0 15. 2012 tax forms 1040 3 14. 2012 tax forms 1040 6 14. 2012 tax forms 1040 0 13. 2012 tax forms 1040 4 12. 2012 tax forms 1040 8 12. 2012 tax forms 1040 2 11. 2012 tax forms 1040 7 93 17. 2012 tax forms 1040 3 16. 2012 tax forms 1040 6 15. 2012 tax forms 1040 9 15. 2012 tax forms 1040 2 14. 2012 tax forms 1040 6 13. 2012 tax forms 1040 9 13. 2012 tax forms 1040 3 12. 2012 tax forms 1040 7 12. 2012 tax forms 1040 1 11. 2012 tax forms 1040 6 94 17. 2012 tax forms 1040 3 16. 2012 tax forms 1040 6 15. 2012 tax forms 1040 9 15. 2012 tax forms 1040 2 14. 2012 tax forms 1040 5 13. 2012 tax forms 1040 9 13. 2012 tax forms 1040 2 12. 2012 tax forms 1040 6 12. 2012 tax forms 1040 0 11. 2012 tax forms 1040 5 95 17. 2012 tax forms 1040 3 16. 2012 tax forms 1040 5 15. 2012 tax forms 1040 8 15. 2012 tax forms 1040 1 14. 2012 tax forms 1040 5 13. 2012 tax forms 1040 8 13. 2012 tax forms 1040 2 12. 2012 tax forms 1040 6 12. 2012 tax forms 1040 0 11. 2012 tax forms 1040 4 96 17. 2012 tax forms 1040 2 16. 2012 tax forms 1040 5 15. 2012 tax forms 1040 8 15. 2012 tax forms 1040 1 14. 2012 tax forms 1040 4 13. 2012 tax forms 1040 8 13. 2012 tax forms 1040 1 12. 2012 tax forms 1040 5 11. 2012 tax forms 1040 9 11. 2012 tax forms 1040 3 97 17. 2012 tax forms 1040 2 16. 2012 tax forms 1040 5 15. 2012 tax forms 1040 8 15. 2012 tax forms 1040 1 14. 2012 tax forms 1040 4 13. 2012 tax forms 1040 7 13. 2012 tax forms 1040 1 12. 2012 tax forms 1040 5 11. 2012 tax forms 1040 9 11. 2012 tax forms 1040 3 98 17. 2012 tax forms 1040 2 16. 2012 tax forms 1040 4 15. 2012 tax forms 1040 7 15. 2012 tax forms 1040 0 14. 2012 tax forms 1040 3 13. 2012 tax forms 1040 7 13. 2012 tax forms 1040 0 12. 2012 tax forms 1040 4 11. 2012 tax forms 1040 8 11. 2012 tax forms 1040 2 99 17. 2012 tax forms 1040 2 16. 2012 tax forms 1040 4 15. 2012 tax forms 1040 7 15. 2012 tax forms 1040 0 14. 2012 tax forms 1040 3 13. 2012 tax forms 1040 6 13. 2012 tax forms 1040 0 12. 2012 tax forms 1040 4 11. 2012 tax forms 1040 8 11. 2012 tax forms 1040 2 100 17. 2012 tax forms 1040 1 16. 2012 tax forms 1040 4 15. 2012 tax forms 1040 7 15. 2012 tax forms 1040 0 14. 2012 tax forms 1040 3 13. 2012 tax forms 1040 6 12. 2012 tax forms 1040 9 12. 2012 tax forms 1040 3 11. 2012 tax forms 1040 7 11. 2012 tax forms 1040 1 101 17. 2012 tax forms 1040 1 16. 2012 tax forms 1040 4 15. 2012 tax forms 1040 6 14. 2012 tax forms 1040 9 14. 2012 tax forms 1040 2 13. 2012 tax forms 1040 6 12. 2012 tax forms 1040 9 12. 2012 tax forms 1040 3 11. 2012 tax forms 1040 7 11. 2012 tax forms 1040 1 102 17. 2012 tax forms 1040 1 16. 2012 tax forms 1040 4 15. 2012 tax forms 1040 6 14. 2012 tax forms 1040 9 14. 2012 tax forms 1040 2 13. 2012 tax forms 1040 5 12. 2012 tax forms 1040 9 12. 2012 tax forms 1040 2 11. 2012 tax forms 1040 6 11. 2012 tax forms 1040 0 103 17. 2012 tax forms 1040 1 16. 2012 tax forms 1040 3 15. 2012 tax forms 1040 6 14. 2012 tax forms 1040 9 14. 2012 tax forms 1040 2 13. 2012 tax forms 1040 5 12. 2012 tax forms 1040 9 12. 2012 tax forms 1040 2 11. 2012 tax forms 1040 6 11. 2012 tax forms 1040 0 104 17. 2012 tax forms 1040 1 16. 2012 tax forms 1040 3 15. 2012 tax forms 1040 6 14. 2012 tax forms 1040 9 14. 2012 tax forms 1040 2 13. 2012 tax forms 1040 5 12. 2012 tax forms 1040 8 12. 2012 tax forms 1040 2 11. 2012 tax forms 1040 6 11. 2012 tax forms 1040 0 105 17. 2012 tax forms 1040 1 16. 2012 tax forms 1040 3 15. 2012 tax forms 1040 6 14. 2012 tax forms 1040 9 14. 2012 tax forms 1040 2 13. 2012 tax forms 1040 5 12. 2012 tax forms 1040 8 12. 2012 tax forms 1040 2 11. 2012 tax forms 1040 5 10. 2012 tax forms 1040 9 106 17. 2012 tax forms 1040 1 16. 2012 tax forms 1040 3 15. 2012 tax forms 1040 6 14. 2012 tax forms 1040 8 14. 2012 tax forms 1040 1 13. 2012 tax forms 1040 5 12. 2012 tax forms 1040 8 12. 2012 tax forms 1040 2 11. 2012 tax forms 1040 5 10. 2012 tax forms 1040 9 107 17. 2012 tax forms 1040 0 16. 2012 tax forms 1040 3 15. 2012 tax forms 1040 6 14. 2012 tax forms 1040 8 14. 2012 tax forms 1040 1 13. 2012 tax forms 1040 4 12. 2012 tax forms 1040 8 12. 2012 tax forms 1040 1 11. 2012 tax forms 1040 5 10. 2012 tax forms 1040 9 108 17. 2012 tax forms 1040 0 16. 2012 tax forms 1040 3 15. 2012 tax forms 1040 5 14. 2012 tax forms 1040 8 14. 2012 tax forms 1040 1 13. 2012 tax forms 1040 4 12. 2012 tax forms 1040 8 12. 2012 tax forms 1040 1 11. 2012 tax forms 1040 5 10. 2012 tax forms 1040 9 109 17. 2012 tax forms 1040 0 16. 2012 tax forms 1040 3 15. 2012 tax forms 1040 5 14. 2012 tax forms 1040 8 14. 2012 tax forms 1040 1 13. 2012 tax forms 1040 4 12. 2012 tax forms 1040 8 12. 2012 tax forms 1040 1 11. 2012 tax forms 1040 5 10. 2012 tax forms 1040 9 Appendix C. 2012 tax forms 1040 (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. 2012 tax forms 1040 0 16. 2012 tax forms 1040 3 15. 2012 tax forms 1040 5 14. 2012 tax forms 1040 8 14. 2012 tax forms 1040 1 13. 2012 tax forms 1040 4 12. 2012 tax forms 1040 7 12. 2012 tax forms 1040 1 11. 2012 tax forms 1040 5 10. 2012 tax forms 1040 9 111 17. 2012 tax forms 1040 0 16. 2012 tax forms 1040 3 15. 2012 tax forms 1040 5 14. 2012 tax forms 1040 8 14. 2012 tax forms 1040 1 13. 2012 tax forms 1040 4 12. 2012 tax forms 1040 7 12. 2012 tax forms 1040 1 11. 2012 tax forms 1040 5 10. 2012 tax forms 1040 8 112 17. 2012 tax forms 1040 0 16. 2012 tax forms 1040 3 15. 2012 tax forms 1040 5 14. 2012 tax forms 1040 8 14. 2012 tax forms 1040 1 13. 2012 tax forms 1040 4 12. 2012 tax forms 1040 7 12. 2012 tax forms 1040 1 11. 2012 tax forms 1040 5 10. 2012 tax forms 1040 8 113 17. 2012 tax forms 1040 0 16. 2012 tax forms 1040 3 15. 2012 tax forms 1040 5 14. 2012 tax forms 1040 8 14. 2012 tax forms 1040 1 13. 2012 tax forms 1040 4 12. 2012 tax forms 1040 7 12. 2012 tax forms 1040 1 11. 2012 tax forms 1040 4 10. 2012 tax forms 1040 8 114 17. 2012 tax forms 1040 0 16. 2012 tax forms 1040 3 15. 2012 tax forms 1040 5 14. 2012 tax forms 1040 8 14. 2012 tax forms 1040 1 13. 2012 tax forms 1040 4 12. 2012 tax forms 1040 7 12. 2012 tax forms 1040 1 11. 2012 tax forms 1040 4 10. 2012 tax forms 1040 8 115+ 17. 2012 tax forms 1040 0 16. 2012 tax forms 1040 3 15. 2012 tax forms 1040 5 14. 2012 tax forms 1040 8 14. 2012 tax forms 1040 1 13. 2012 tax forms 1040 4 12. 2012 tax forms 1040 7 12. 2012 tax forms 1040 1 11. 2012 tax forms 1040 4 10. 2012 tax forms 1040 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. 2012 tax forms 1040 8 13. 2012 tax forms 1040 4 13. 2012 tax forms 1040 1 12. 2012 tax forms 1040 8 12. 2012 tax forms 1040 6 12. 2012 tax forms 1040 3 12. 2012 tax forms 1040 1 11. 2012 tax forms 1040 9 11. 2012 tax forms 1040 7 11. 2012 tax forms 1040 5 81 13. 2012 tax forms 1040 4 13. 2012 tax forms 1040 1 12. 2012 tax forms 1040 7 12. 2012 tax forms 1040 4 12. 2012 tax forms 1040 2 11. 2012 tax forms 1040 9 11. 2012 tax forms 1040 7 11. 2012 tax forms 1040 4 11. 2012 tax forms 1040 3 11. 2012 tax forms 1040 1 82 13. 2012 tax forms 1040 1 12. 2012 tax forms 1040 7 12. 2012 tax forms 1040 4 12. 2012 tax forms 1040 1 11. 2012 tax forms 1040 8 11. 2012 tax forms 1040 5 11. 2012 tax forms 1040 3 11. 2012 tax forms 1040 0 10. 2012 tax forms 1040 8 10. 2012 tax forms 1040 6 83 12. 2012 tax forms 1040 8 12. 2012 tax forms 1040 4 12. 2012 tax forms 1040 1 11. 2012 tax forms 1040 7 11. 2012 tax forms 1040 4 11. 2012 tax forms 1040 1 10. 2012 tax forms 1040 9 10. 2012 tax forms 1040 6 10. 2012 tax forms 1040 4 10. 2012 tax forms 1040 2 84 12. 2012 tax forms 1040 6 12. 2012 tax forms 1040 2 11. 2012 tax forms 1040 8 11. 2012 tax forms 1040 4 11. 2012 tax forms 1040 1 10. 2012 tax forms 1040 8 10. 2012 tax forms 1040 5 10. 2012 tax forms 1040 3 10. 2012 tax forms 1040 1 9. 2012 tax forms 1040 9 85 12. 2012 tax forms 1040 3 11. 2012 tax forms 1040 9 11. 2012 tax forms 1040 5 11. 2012 tax forms 1040 1 10. 2012 tax forms 1040 8 10. 2012 tax forms 1040 5 10. 2012 tax forms 1040 2 9. 2012 tax forms 1040 9 9. 2012 tax forms 1040 7 9. 2012 tax forms 1040 5 86 12. 2012 tax forms 1040 1 11. 2012 tax forms 1040 7 11. 2012 tax forms 1040 3 10. 2012 tax forms 1040 9 10. 2012 tax forms 1040 5 10. 2012 tax forms 1040 2 9. 2012 tax forms 1040 9 9. 2012 tax forms 1040 6 9. 2012 tax forms 1040 4 9. 2012 tax forms 1040 2 87 11. 2012 tax forms 1040 9 11. 2012 tax forms 1040 4 11. 2012 tax forms 1040 0 10. 2012 tax forms 1040 6 10. 2012 tax forms 1040 3 9. 2012 tax forms 1040 9 9. 2012 tax forms 1040 6 9. 2012 tax forms 1040 4 9. 2012 tax forms 1040 1 8. 2012 tax forms 1040 9 88 11. 2012 tax forms 1040 7 11. 2012 tax forms 1040 3 10. 2012 tax forms 1040 8 10. 2012 tax forms 1040 4 10. 2012 tax forms 1040 1 9. 2012 tax forms 1040 7 9. 2012 tax forms 1040 4 9. 2012 tax forms 1040 1 8. 2012 tax forms 1040 8 8. 2012 tax forms 1040 6 89 11. 2012 tax forms 1040 5 11. 2012 tax forms 1040 1 10. 2012 tax forms 1040 6 10. 2012 tax forms 1040 2 9. 2012 tax forms 1040 9 9. 2012 tax forms 1040 5 9. 2012 tax forms 1040 2 8. 2012 tax forms 1040 9 8. 2012 tax forms 1040 6 8. 2012 tax forms 1040 3 90 11. 2012 tax forms 1040 4 10. 2012 tax forms 1040 9 10. 2012 tax forms 1040 5 10. 2012 tax forms 1040 1 9. 2012 tax forms 1040 7 9. 2012 tax forms 1040 3 9. 2012 tax forms 1040 0 8. 2012 tax forms 1040 6 8. 2012 tax forms 1040 3 8. 2012 tax forms 1040 1 91 11. 2012 tax forms 1040 3 10. 2012 tax forms 1040 8 10. 2012 tax forms 1040 3 9. 2012 tax forms 1040 9 9. 2012 tax forms 1040 5 9. 2012 tax forms 1040 1 8. 2012 tax forms 1040 8 8. 2012 tax forms 1040 4 8. 2012 tax forms 1040 1 7. 2012 tax forms 1040 9 92 11. 2012 tax forms 1040 2 10. 2012 tax forms 1040 7 10. 2012 tax forms 1040 2 9. 2012 tax forms 1040 8 9. 2012 tax forms 1040 3 9. 2012 tax forms 1040 0 8. 2012 tax forms 1040 6 8. 2012 tax forms 1040 3 8. 2012 tax forms 1040 0 7. 2012 tax forms 1040 7 93 11. 2012 tax forms 1040 1 10. 2012 tax forms 1040 6 10. 2012 tax forms 1040 1 9. 2012 tax forms 1040 6 9. 2012 tax forms 1040 2 8. 2012 tax forms 1040 8 8. 2012 tax forms 1040 5 8. 2012 tax forms 1040 1 7. 2012 tax forms 1040 8 7. 2012 tax forms 1040 5 94 11. 2012 tax forms 1040 0 10. 2012 tax forms 1040 5 10. 2012 tax forms 1040 0 9. 2012 tax forms 1040 5 9. 2012 tax forms 1040 1 8. 2012 tax forms 1040 7 8. 2012 tax forms 1040 3 8. 2012 tax forms 1040 0 7. 2012 tax forms 1040 6 7. 2012 tax forms 1040 3 95 10. 2012 tax forms 1040 9 10. 2012 tax forms 1040 4 9. 2012 tax forms 1040 9 9. 2012 tax forms 1040 4 9. 2012 tax forms 1040 0 8. 2012 tax forms 1040 6 8. 2012 tax forms 1040 2 7. 2012 tax forms 1040 8 7. 2012 tax forms 1040 5 7. 2012 tax forms 1040 2 96 10. 2012 tax forms 1040 8 10. 2012 tax forms 1040 3 9. 2012 tax forms 1040 8 9. 2012 tax forms 1040 3 8. 2012 tax forms 1040 9 8. 2012 tax forms 1040 5 8. 2012 tax forms 1040 1 7. 2012 tax forms 1040 7 7. 2012 tax forms 1040 4 7. 2012 tax forms 1040 1 97 10. 2012 tax forms 1040 7 10. 2012 tax forms 1040 2 9. 2012 tax forms 1040 7 9. 2012 tax forms 1040 2 8. 2012 tax forms 1040 8 8. 2012 tax forms 1040 4 8. 2012 tax forms 1040 0 7. 2012 tax forms 1040 6 7. 2012 tax forms 1040 3 6. 2012 tax forms 1040 9 98 10. 2012 tax forms 1040 7 10. 2012 tax forms 1040 1 9. 2012 tax forms 1040 6 9. 2012 tax forms 1040 2 8. 2012 tax forms 1040 7 8. 2012 tax forms 1040 3 7. 2012 tax forms 1040 9 7. 2012 tax forms 1040 5 7. 2012 tax forms 1040 1 6. 2012 tax forms 1040 8 99 10. 2012 tax forms 1040 6 10. 2012 tax forms 1040 1 9. 2012 tax forms 1040 6 9. 2012 tax forms 1040 1 8. 2012 tax forms 1040 6 8. 2012 tax forms 1040 2 7. 2012 tax forms 1040 8 7. 2012 tax forms 1040 4 7. 2012 tax forms 1040 0 6. 2012 tax forms 1040 7 100 10. 2012 tax forms 1040 6 10. 2012 tax forms 1040 0 9. 2012 tax forms 1040 5 9. 2012 tax forms 1040 0 8. 2012 tax forms 1040 5 8. 2012 tax forms 1040 1 7. 2012 tax forms 1040 7 7. 2012 tax forms 1040 3 6. 2012 tax forms 1040 9 6. 2012 tax forms 1040 6 101 10. 2012 tax forms 1040 5 10. 2012 tax forms 1040 0 9. 2012 tax forms 1040 4 9. 2012 tax forms 1040 0 8. 2012 tax forms 1040 5 8. 2012 tax forms 1040 0 7. 2012 tax forms 1040 6 7. 2012 tax forms 1040 2 6. 2012 tax forms 1040 9 6. 2012 tax forms 1040 5 102 10. 2012 tax forms 1040 5 9. 2012 tax forms 1040 9 9. 2012 tax forms 1040 4 8. 2012 tax forms 1040 9 8. 2012 tax forms 1040 4 8. 2012 tax forms 1040 0 7. 2012 tax forms 1040 5 7. 2012 tax forms 1040 1 6. 2012 tax forms 1040 8 6. 2012 tax forms 1040 4 103 10. 2012 tax forms 1040 4 9. 2012 tax forms 1040 9 9. 2012 tax forms 1040 4 8. 2012 tax forms 1040 8 8. 2012 tax forms 1040 4 7. 2012 tax forms 1040 9 7. 2012 tax forms 1040 5 7. 2012 tax forms 1040 1 6. 2012 tax forms 1040 7 6. 2012 tax forms 1040 3 104 10. 2012 tax forms 1040 4 9. 2012 tax forms 1040 8 9. 2012 tax forms 1040 3 8. 2012 tax forms 1040 8 8. 2012 tax forms 1040 3 7. 2012 tax forms 1040 9 7. 2012 tax forms 1040 4 7. 2012 tax forms 1040 0 6. 2012 tax forms 1040 6 6. 2012 tax forms 1040 3 105 10. 2012 tax forms 1040 4 9. 2012 tax forms 1040 8 9. 2012 tax forms 1040 3 8. 2012 tax forms 1040 8 8. 2012 tax forms 1040 3 7. 2012 tax forms 1040 8 7. 2012 tax forms 1040 4 7. 2012 tax forms 1040 0 6. 2012 tax forms 1040 6 6. 2012 tax forms 1040 2 106 10. 2012 tax forms 1040 3 9. 2012 tax forms 1040 8 9. 2012 tax forms 1040 2 8. 2012 tax forms 1040 7 8. 2012 tax forms 1040 2 7. 2012 tax forms 1040 8 7. 2012 tax forms 1040 3 6. 2012 tax forms 1040 9 6. 2012 tax forms 1040 5 6. 2012 tax forms 1040 2 107 10. 2012 tax forms 1040 3 9. 2012 tax forms 1040 8 9. 2012 tax forms 1040 2 8. 2012 tax forms 1040 7 8. 2012 tax forms 1040 2 7. 2012 tax forms 1040 7 7. 2012 tax forms 1040 3 6. 2012 tax forms 1040 9 6. 2012 tax forms 1040 5 6. 2012 tax forms 1040 1 108 10. 2012 tax forms 1040 3 9. 2012 tax forms 1040 7 9. 2012 tax forms 1040 2 8. 2012 tax forms 1040 7 8. 2012 tax forms 1040 2 7. 2012 tax forms 1040 7 7. 2012 tax forms 1040 3 6. 2012 tax forms 1040 8 6. 2012 tax forms 1040 4 6. 2012 tax forms 1040 1 109 10. 2012 tax forms 1040 3 9. 2012 tax forms 1040 7 9. 2012 tax forms 1040 2 8. 2012 tax forms 1040 7 8. 2012 tax forms 1040 2 7. 2012 tax forms 1040 7 7. 2012 tax forms 1040 2 6. 2012 tax forms 1040 8 6. 2012 tax forms 1040 4 6. 2012 tax forms 1040 0 110 10. 2012 tax forms 1040 3 9. 2012 tax forms 1040 7 9. 2012 tax forms 1040 2 8. 2012 tax forms 1040 6 8. 2012 tax forms 1040 1 7. 2012 tax forms 1040 7 7. 2012 tax forms 1040 2 6. 2012 tax forms 1040 8 6. 2012 tax forms 1040 4 6. 2012 tax forms 1040 0 111 10. 2012 tax forms 1040 3 9. 2012 tax forms 1040 7 9. 2012 tax forms 1040 1 8. 2012 tax forms 1040 6 8. 2012 tax forms 1040 1 7. 2012 tax forms 1040 6 7. 2012 tax forms 1040 2 6. 2012 tax forms 1040 8 6. 2012 tax forms 1040 3 6. 2012 tax forms 1040 0 112 10. 2012 tax forms 1040 2 9. 2012 tax forms 1040 7 9. 2012 tax forms 1040 1 8. 2012 tax forms 1040 6 8. 2012 tax forms 1040 1 7. 2012 tax forms 1040 6 7. 2012 tax forms 1040 2 6. 2012 tax forms 1040 7 6. 2012 tax forms 1040 3 5. 2012 tax forms 1040 9 113 10. 2012 tax forms 1040 2 9. 2012 tax forms 1040 7 9. 2012 tax forms 1040 1 8. 2012 tax forms 1040 6 8. 2012 tax forms 1040 1 7. 2012 tax forms 1040 6 7. 2012 tax forms 1040 2 6. 2012 tax forms 1040 7 6. 2012 tax forms 1040 3 5. 2012 tax forms 1040 9 114 10. 2012 tax forms 1040 2 9. 2012 tax forms 1040 7 9. 2012 tax forms 1040 1 8. 2012 tax forms 1040 6 8. 2012 tax forms 1040 1 7. 2012 tax forms 1040 6 7. 2012 tax forms 1040 1 6. 2012 tax forms 1040 7 6. 2012 tax forms 1040 3 5. 2012 tax forms 1040 9 115+ 10. 2012 tax forms 1040 2 9. 2012 tax forms 1040 7 9. 2012 tax forms 1040 1 8. 2012 tax forms 1040 6 8. 2012 tax forms 1040 1 7. 2012 tax forms 1040 6 7. 2012 tax forms 1040 1 6. 2012 tax forms 1040 7 6. 2012 tax forms 1040 3 5. 2012 tax forms 1040 9 Appendix C. 2012 tax forms 1040 (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. 2012 tax forms 1040 8 7. 2012 tax forms 1040 6 7. 2012 tax forms 1040 4 7. 2012 tax forms 1040 2 7. 2012 tax forms 1040 1 6. 2012 tax forms 1040 9 6. 2012 tax forms 1040 8 6. 2012 tax forms 1040 6 6. 2012 tax forms 1040 5 6. 2012 tax forms 1040 4 91 7. 2012 tax forms 1040 6 7. 2012 tax forms 1040 4 7. 2012 tax forms 1040 2 7. 2012 tax forms 1040 0 6. 2012 tax forms 1040 8 6. 2012 tax forms 1040 7 6. 2012 tax forms 1040 5 6. 2012 tax forms 1040 4 6. 2012 tax forms 1040 3 6. 2012 tax forms 1040 1 92 7. 2012 tax forms 1040 4 7. 2012 tax forms 1040 2 7. 2012 tax forms 1040 0 6. 2012 tax forms 1040 8 6. 2012 tax forms 1040 6 6. 2012 tax forms 1040 4 6. 2012 tax forms 1040 3 6. 2012 tax forms 1040 1 6. 2012 tax forms 1040 0 5. 2012 tax forms 1040 9 93 7. 2012 tax forms 1040 2 7. 2012 tax forms 1040 0 6. 2012 tax forms 1040 8 6. 2012 tax forms 1040 6 6. 2012 tax forms 1040 4 6. 2012 tax forms 1040 2 6. 2012 tax forms 1040 1 5. 2012 tax forms 1040 9 5. 2012 tax forms 1040 8 5. 2012 tax forms 1040 6 94 7. 2012 tax forms 1040 1 6. 2012 tax forms 1040 8 6. 2012 tax forms 1040 6 6. 2012 tax forms 1040 4 6. 2012 tax forms 1040 2 6. 2012 tax forms 1040 0 5. 2012 tax forms 1040 9 5. 2012 tax forms 1040 7 5. 2012 tax forms 1040 6 5. 2012 tax forms 1040 4 95 6. 2012 tax forms 1040 9 6. 2012 tax forms 1040 7 6. 2012 tax forms 1040 4 6. 2012 tax forms 1040 2 6. 2012 tax forms 1040 0 5. 2012 tax forms 1040 8 5. 2012 tax forms 1040 7 5. 2012 tax forms 1040 5 5. 2012 tax forms 1040 4 5. 2012 tax forms 1040 2 96 6. 2012 tax forms 1040 8 6. 2012 tax forms 1040 5 6. 2012 tax forms 1040 3 6. 2012 tax forms 1040 1 5. 2012 tax forms 1040 9 5. 2012 tax forms 1040 7 5. 2012 tax forms 1040 5 5. 2012 tax forms 1040 3 5. 2012 tax forms 1040 2 5. 2012 tax forms 1040 0 97 6. 2012 tax forms 1040 6 6. 2012 tax forms 1040 4 6. 2012 tax forms 1040 1 5. 2012 tax forms 1040 9 5. 2012 tax forms 1040 7 5. 2012 tax forms 1040 5 5. 2012 tax forms 1040 3 5. 2012 tax forms 1040 2 5. 2012 tax forms 1040 0 4. 2012 tax forms 1040 9 98 6. 2012 tax forms 1040 5 6. 2012 tax forms 1040 3 6. 2012 tax forms 1040 0 5. 2012 tax forms 1040 8 5. 2012 tax forms 1040 6 5. 2012 tax forms 1040 4 5. 2012 tax forms 1040 2 5. 2012 tax forms 1040 0 4. 2012 tax forms 1040 8 4. 2012 tax forms 1040 7 99 6. 2012 tax forms 1040 4 6. 2012 tax forms 1040 1 5. 2012 tax forms 1040 9 5. 2012 tax forms 1040 6 5. 2012 tax forms 1040 4 5. 2012 tax forms 1040 2 5. 2012 tax forms 1040 0 4. 2012 tax forms 1040 9 4. 2012 tax forms 1040 7 4. 2012 tax forms 1040 5 100 6. 2012 tax forms 1040 3 6. 2012 tax forms 1040 0 5. 2012 tax forms 1040 8 5. 2012 tax forms 1040 5 5. 2012 tax forms 1040 3 5. 2012 tax forms 1040 1 4. 2012 tax forms 1040 9 4. 2012 tax forms 1040 7 4. 2012 tax forms 1040 5 4. 2012 tax forms 1040 4 101 6. 2012 tax forms 1040 2 5. 2012 tax forms 1040 9 5. 2012 tax forms 1040 6 5. 2012 tax forms 1040 4 5. 2012 tax forms 1040 2 5. 2012 tax forms 1040 0 4. 2012 tax forms 1040 8 4. 2012 tax forms 1040 6 4. 2012 tax forms 1040 4 4. 2012 tax forms 1040 2 102 6. 2012 tax forms 1040 1 5. 2012 tax forms 1040 8 5. 2012 tax forms 1040 5 5. 2012 tax forms 1040 3 5. 2012 tax forms 1040 1 4. 2012 tax forms 1040 8 4. 2012 tax forms 1040 6 4. 2012 tax forms 1040 4 4. 2012 tax forms 1040 3 4. 2012 tax forms 1040 1 103 6. 2012 tax forms 1040 0 5. 2012 tax forms 1040 7 5. 2012 tax forms 1040 4 5. 2012 tax forms 1040 2 5. 2012 tax forms 1040 0 4. 2012 tax forms 1040 7 4. 2012 tax forms 1040 5 4. 2012 tax forms 1040 3 4. 2012 tax forms 1040 1 4. 2012 tax forms 1040 0 104 5. 2012 tax forms 1040 9 5. 2012 tax forms 1040 6 5. 2012 tax forms 1040 4 5. 2012 tax forms 1040 1 4. 2012 tax forms 1040 9 4. 2012 tax forms 1040 6 4. 2012 tax forms 1040 4 4. 2012 tax forms 1040 2 4. 2012 tax forms 1040 0 3. 2012 tax forms 1040 8 105 5. 2012 tax forms 1040 9 5. 2012 tax forms 1040 6 5. 2012 tax forms 1040 3 5. 2012 tax forms 1040 0 4. 2012 tax forms 1040 8 4. 2012 tax forms 1040 5 4. 2012 tax forms 1040 3 4. 2012 tax forms 1040 1 3. 2012 tax forms 1040 9 3. 2012 tax forms 1040 7 106 5. 2012 tax forms 1040 8 5. 2012 tax forms 1040 5 5. 2012 tax forms 1040 2 4. 2012 tax forms 1040 9 4. 2012 tax forms 1040 7 4. 2012 tax forms 1040 5 4. 2012 tax forms 1040 2 4. 2012 tax forms 1040 0 3. 2012 tax forms 1040 8 3. 2012 tax forms 1040 6 107 5. 2012 tax forms 1040 8 5. 2012 tax forms 1040 4 5. 2012 tax forms 1040 1 4. 2012 tax forms 1040 9 4. 2012 tax forms 1040 6 4. 2012 tax forms 1040 4 4. 2012 tax forms 1040 2 3. 2012 tax forms 1040 9 3. 2012 tax forms 1040 7 3. 2012 tax forms 1040 5 108 5. 2012 tax forms 1040 7 5. 2012 tax forms 1040 4 5. 2012 tax forms 1040 1 4. 2012 tax forms 1040 8 4. 2012 tax forms 1040 6 4. 2012 tax forms 1040 3 4. 2012 tax forms 1040 1 3. 2012 tax forms 1040 9 3. 2012 tax forms 1040 7 3. 2012 tax forms 1040 5 109 5. 2012 tax forms 1040 7 5. 2012 tax forms 1040 3 5. 2012 tax forms 1040 0 4. 2012 tax forms 1040 8 4. 2012 tax forms 1040 5 4. 2012 tax forms 1040 3 4. 2012 tax forms 1040 0 3. 2012 tax forms 1040 8 3. 2012 tax forms 1040 6 3. 2012 tax forms 1040 4 110 5. 2012 tax forms 1040 6 5. 2012 tax forms 1040 3 5. 2012 tax forms 1040 0 4. 2012 tax forms 1040 7 4. 2012 tax forms 1040 5 4. 2012 tax forms 1040 2 4. 2012 tax forms 1040 0 3. 2012 tax forms 1040 8 3. 2012 tax forms 1040 5 3. 2012 tax forms 1040 3 111 5. 2012 tax forms 1040 6 5. 2012 tax forms 1040 3 5. 2012 tax forms 1040 0 4. 2012 tax forms 1040 7 4. 2012 tax forms 1040 4 4. 2012 tax forms 1040 2 3. 2012 tax forms 1040 9 3. 2012 tax forms 1040 7 3. 2012 tax forms 1040 5 3. 2012 tax forms 1040 3 112 5. 2012 tax forms 1040 6 5. 2012 tax forms 1040 3 4. 2012 tax forms 1040 9 4. 2012 tax forms 1040 7 4. 2012 tax forms 1040 4 4. 2012 tax forms 1040 1 3. 2012 tax forms 1040 9 3. 2012 tax forms 1040 7 3. 2012 tax forms 1040 5 3. 2012 tax forms 1040 2 113 5. 2012 tax forms 1040 6 5. 2012 tax forms 1040 2 4. 2012 tax forms 1040 9 4. 2012 tax forms 1040 6 4. 2012 tax forms 1040 4 4. 2012 tax forms 1040 1 3. 2012 tax forms 1040 9 3. 2012 tax forms 1040 6 3. 2012 tax forms 1040 4 3. 2012 tax forms 1040 2 114 5. 2012 tax forms 1040 6 5. 2012 tax forms 1040 2 4. 2012 tax forms 1040 9 4. 2012 tax forms 1040 6 4. 2012 tax forms 1040 3 4. 2012 tax forms 1040 1 3. 2012 tax forms 1040 9 3. 2012 tax forms 1040 6 3. 2012 tax forms 1040 4 3. 2012 tax forms 1040 2 115+ 5. 2012 tax forms 1040 5 5. 2012 tax forms 1040 2 4. 2012 tax forms 1040 9 4. 2012 tax forms 1040 6 4. 2012 tax forms 1040 3 4. 2012 tax forms 1040 1 3. 2012 tax forms 1040 8 3. 2012 tax forms 1040 6 3. 2012 tax forms 1040 4 3. 2012 tax forms 1040 1 Appendix C. 2012 tax forms 1040 (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. 2012 tax forms 1040 2 4. 2012 tax forms 1040 1 3. 2012 tax forms 1040 9 3. 2012 tax forms 1040 8 3. 2012 tax forms 1040 7 3. 2012 tax forms 1040 5 3. 2012 tax forms 1040 4 3. 2012 tax forms 1040 3 3. 2012 tax forms 1040 3 3. 2012 tax forms 1040 2 101 4. 2012 tax forms 1040 1 3. 2012 tax forms 1040 9 3. 2012 tax forms 1040 7 3. 2012 tax forms 1040 6 3. 2012 tax forms 1040 5 3. 2012 tax forms 1040 4 3. 2012 tax forms 1040 2 3. 2012 tax forms 1040 1 3. 2012 tax forms 1040 1 3. 2012 tax forms 1040 0 102 3. 2012 tax forms 1040 9 3. 2012 tax forms 1040 7 3. 2012 tax forms 1040 6 3. 2012 tax forms 1040 4 3. 2012 tax forms 1040 3 3. 2012 tax forms 1040 2 3. 2012 tax forms 1040 1 3. 2012 tax forms 1040 0 2. 2012 tax forms 1040 9 2. 2012 tax forms 1040 8 103 3. 2012 tax forms 1040 8 3. 2012 tax forms 1040 6 3. 2012 tax forms 1040 4 3. 2012 tax forms 1040 3 3. 2012 tax forms 1040 2 3. 2012 tax forms 1040 0 2. 2012 tax forms 1040 9 2. 2012 tax forms 1040 8 2. 2012 tax forms 1040 7 2. 2012 tax forms 1040 6 104 3. 2012 tax forms 1040 7 3. 2012 tax forms 1040 5 3. 2012 tax forms 1040 3 3. 2012 tax forms 1040 2 3. 2012 tax forms 1040 0 2. 2012 tax forms 1040 9 2. 2012 tax forms 1040 7 2. 2012 tax forms 1040 6 2. 2012 tax forms 1040 5 2. 2012 tax forms 1040 4 105 3. 2012 tax forms 1040 5 3. 2012 tax forms 1040 4 3. 2012 tax forms 1040 2 3. 2012 tax forms 1040 0 2. 2012 tax forms 1040 9 2. 2012 tax forms 1040 7 2. 2012 tax forms 1040 6 2. 2012 tax forms 1040 5 2. 2012 tax forms 1040 4 2. 2012 tax forms 1040 3 106 3. 2012 tax forms 1040 4 3. 2012 tax forms 1040 2 3. 2012 tax forms 1040 1 2. 2012 tax forms 1040 9 2. 2012 tax forms 1040 7 2. 2012 tax forms 1040 6 2. 2012 tax forms 1040 4 2. 2012 tax forms 1040 3 2. 2012 tax forms 1040 2 2. 2012 tax forms 1040 1 107 3. 2012 tax forms 1040 3 3. 2012 tax forms 1040 1 3. 2012 tax forms 1040 0 2. 2012 tax forms 1040 8 2. 2012 tax forms 1040 6 2. 2012 tax forms 1040 5 2. 2012 tax forms 1040 3 2. 2012 tax forms 1040 2 2. 2012 tax forms 1040 1 2. 2012 tax forms 1040 0 108 3. 2012 tax forms 1040 3 3. 2012 tax forms 1040 1 2. 2012 tax forms 1040 9 2. 2012 tax forms 1040 7 2. 2012 tax forms 1040 5 2. 2012 tax forms 1040 4 2. 2012 tax forms 1040 2 2. 2012 tax forms 1040 1 1. 2012 tax forms 1040 9 1. 2012 tax forms 1040 8 109 3. 2012 tax forms 1040 2 3. 2012 tax forms 1040 0 2. 2012 tax forms 1040 8 2. 2012 tax forms 1040 6 2. 2012 tax forms 1040 4 2. 2012 tax forms 1040 3 2. 2012 tax forms 1040 1 2. 2012 tax forms 1040 0 1. 2012 tax forms 1040 8 1. 2012 tax forms 1040 7 110 3. 2012 tax forms 1040 1 2. 2012 tax forms 1040 9 2. 2012 tax forms 1040 7 2. 2012 tax forms 1040 5 2. 2012 tax forms 1040 3 2. 2012 tax forms 1040 2 2. 2012 tax forms 1040 0 1. 2012 tax forms 1040 9 1. 2012 tax forms 1040 7 1. 2012 tax forms 1040 6 111 3. 2012 tax forms 1040 1 2. 2012 tax forms 1040 9 2. 2012 tax forms 1040 7 2. 2012 tax forms 1040 5 2. 2012 tax forms 1040 3 2. 2012 tax forms 1040 1 1. 2012 tax forms 1040 9 1. 2012 tax forms 1040 8 1. 2012 tax forms 1040 6 1. 2012 tax forms 1040 5 112 3. 2012 tax forms 1040 0 2. 2012 tax forms 1040 8 2. 2012 tax forms 1040 6 2. 2012 tax forms 1040 4 2. 2012 tax forms 1040 2 2. 2012 tax forms 1040 0 1. 2012 tax forms 1040 9 1. 2012 tax forms 1040 7 1. 2012 tax forms 1040 5 1. 2012 tax forms 1040 4 113 3. 2012 tax forms 1040 0 2. 2012 tax forms 1040 8 2. 2012 tax forms 1040 6 2. 2012 tax forms 1040 4 2. 2012 tax forms 1040 2 2. 2012 tax forms 1040 0 1. 2012 tax forms 1040 8 1. 2012 tax forms 1040 6 1. 2012 tax forms 1040 5 1. 2012 tax forms 1040 3 114 3. 2012 tax forms 1040 0 2. 2012 tax forms 1040 7 2. 2012 tax forms 1040 5 2. 2012 tax forms 1040 3 2. 2012 tax forms 1040 1 1. 2012 tax forms 1040 9 1. 2012 tax forms 1040 8 1. 2012 tax forms 1040 6 1. 2012 tax forms 1040 4 1. 2012 tax forms 1040 3 115+ 2. 2012 tax forms 1040 9 2. 2012 tax forms 1040 7 2. 2012 tax forms 1040 5 2. 2012 tax forms 1040 3 2. 2012 tax forms 1040 1 1. 2012 tax forms 1040 9 1. 2012 tax forms 1040 7 1. 2012 tax forms 1040 5 1. 2012 tax forms 1040 4 1. 2012 tax forms 1040 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. 2012 tax forms 1040 5 1. 2012 tax forms 1040 4 1. 2012 tax forms 1040 3 1. 2012 tax forms 1040 2 1. 2012 tax forms 1040 1 1. 2012 tax forms 1040 1         111 1. 2012 tax forms 1040 4 1. 2012 tax forms 1040 2 1. 2012 tax forms 1040 1 1. 2012 tax forms 1040 1 1. 2012 tax forms 1040 0 1. 2012 tax forms 1040 0         112 1. 2012 tax forms 1040 3 1. 2012 tax forms 1040 1 1. 2012 tax forms 1040 0 1. 2012 tax forms 1040 0 1. 2012 tax forms 1040 0 1. 2012 tax forms 1040 0         113 1. 2012 tax forms 1040 2 1. 2012 tax forms 1040 1 1. 2012 tax forms 1040 0 1. 2012 tax forms 1040 0 1. 2012 tax forms 1040 0 1. 2012 tax forms 1040 0         114 1. 2012 tax forms 1040 1 1. 2012 tax forms 1040 0 1. 2012 tax forms 1040 0 1. 2012 tax forms 1040 0 1. 2012 tax forms 1040 0 1. 2012 tax forms 1040 0         115+ 1. 2012 tax forms 1040 1 1. 2012 tax forms 1040 0 1. 2012 tax forms 1040 0 1. 2012 tax forms 1040 0 1. 2012 tax forms 1040 0 1. 2012 tax forms 1040 0         Appendix C. 2012 tax forms 1040 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. 2012 tax forms 1040 4 93 9. 2012 tax forms 1040 6 71 26. 2012 tax forms 1040 5 94 9. 2012 tax forms 1040 1 72 25. 2012 tax forms 1040 6 95 8. 2012 tax forms 1040 6 73 24. 2012 tax forms 1040 7 96 8. 2012 tax forms 1040 1 74 23. 2012 tax forms 1040 8 97 7. 2012 tax forms 1040 6 75 22. 2012 tax forms 1040 9 98 7. 2012 tax forms 1040 1 76 22. 2012 tax forms 1040 0 99 6. 2012 tax forms 1040 7 77 21. 2012 tax forms 1040 2 100 6. 2012 tax forms 1040 3 78 20. 2012 tax forms 1040 3 101 5. 2012 tax forms 1040 9 79 19. 2012 tax forms 1040 5 102 5. 2012 tax forms 1040 5 80 18. 2012 tax forms 1040 7 103 5. 2012 tax forms 1040 2 81 17. 2012 tax forms 1040 9 104 4. 2012 tax forms 1040 9 82 17. 2012 tax forms 1040 1 105 4. 2012 tax forms 1040 5 83 16. 2012 tax forms 1040 3 106 4. 2012 tax forms 1040 2 84 15. 2012 tax forms 1040 5 107 3. 2012 tax forms 1040 9 85 14. 2012 tax forms 1040 8 108 3. 2012 tax forms 1040 7 86 14. 2012 tax forms 1040 1 109 3. 2012 tax forms 1040 4 87 13. 2012 tax forms 1040 4 110 3. 2012 tax forms 1040 1 88 12. 2012 tax forms 1040 7 111 2. 2012 tax forms 1040 9 89 12. 2012 tax forms 1040 0 112 2. 2012 tax forms 1040 6 90 11. 2012 tax forms 1040 4 113 2. 2012 tax forms 1040 4 91 10. 2012 tax forms 1040 8 114 2. 2012 tax forms 1040 1 92 10. 2012 tax forms 1040 2 115 and over 1. 2012 tax forms 1040 9 Prev  Up  Next   Home   More Online Publications
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The 2012 Tax Forms 1040

2012 tax forms 1040 13. 2012 tax forms 1040   Base de Bienes Table of Contents Introduction Useful Items - You may want to see: Base de CostoBienes Raíces Base AjustadaAumentos a la Base Disminuciones a la Base Base Distinta al CostoBienes Recibidos por Servicios Intercambios Sujetos a Impuestos Conversiones Involuntarias Intercambios no Sujetos a Impuestos Bienes Traspasados de un Cónyuge Bienes Recibidos como Donación Bienes Heredados Bienes de Uso Personal Cambiados a Uso Comercial o de Alquiler Acciones y Bonos Introduction Este capítulo explica cómo calcular la base de bienes. 2012 tax forms 1040 Se divide en las siguientes secciones: Base de costo. 2012 tax forms 1040 Base ajustada. 2012 tax forms 1040 Base distinta al costo. 2012 tax forms 1040 Su base es la cantidad de inversión en bienes para propósitos no sujetos a impuestos. 2012 tax forms 1040 Use la base para calcular las pérdidas o ganancias provenientes de la venta, intercambio u otra enajenación de bienes. 2012 tax forms 1040 Además, use la base para calcular las deducciones por depreciación, amortización, agotamiento y pérdidas fortuitas. 2012 tax forms 1040 Si usa bienes para propósitos tanto comerciales como de inversión y personales, tiene que distribuir la base de acuerdo con el uso. 2012 tax forms 1040 Sólo se puede depreciar la base asignada al uso comercial o de inversión de los bienes. 2012 tax forms 1040 Su base original de los bienes se ajusta (aumenta o disminuye) según ciertos hechos. 2012 tax forms 1040 Por ejemplo, si realiza mejoras a los bienes, aumente la base. 2012 tax forms 1040 Si hace deducciones por depreciación o pérdidas fortuitas, o reclama ciertos créditos, reduzca la base. 2012 tax forms 1040 Mantenga documentación precisa de todos los artículos que afecten la base de sus bienes. 2012 tax forms 1040 Para más información sobre cómo mantener dicha documentación, consulte el capítulo 1 . 2012 tax forms 1040 Useful Items - You may want to see: Publicación 15-B Employer's Tax Guide to Fringe Benefits (Guía tributaria sobre beneficios marginales para empleadores), en inglés 525 Taxable and Nontaxable Income (Ingresos sujetos a impuestos y no sujetos a impuestos), en inglés 535 Business Expenses (Gastos de negocio), en inglés 537 Installment Sales (Ventas a plazos), en inglés 544 Sales and Other Dispositions of Assets (Ventas y otras enajenaciones de activos), en inglés 550 Investment Income and Expenses (Ingresos y gastos de inversión), en inglés 551 Basis of Assets (Base de activos), en inglés 946 How To Depreciate Property (Cómo depreciar los bienes), en inglés Base de Costo La base de los bienes comprados normalmente es el costo de dichos bienes. 2012 tax forms 1040 El costo es la cantidad que usted paga en efectivo, obligaciones de deuda, otros bienes o servicios. 2012 tax forms 1040 Éste también puede incluir cantidades que paga por los siguientes artículos: Impuesto sobre ventas, Flete, Instalación y pruebas, Impuestos sobre artículos de uso y consumo, Honorarios legales y contables (cuando se tienen que capitalizar), Timbres de recaudación de impuestos, Costos de registro e Impuestos sobre bienes raíces (si usted los asume por el vendedor). 2012 tax forms 1040 Además, la base de activos de bienes raíces y de negocios puede incluir otros artículos. 2012 tax forms 1040 Préstamos con intereses bajos o sin intereses. 2012 tax forms 1040    Si compra bienes con un plan de pago a plazos con bajos intereses o sin intereses, la base de los bienes es el precio de compra establecido menos las cantidades consideradas intereses no establecidos. 2012 tax forms 1040 Por lo general, se tienen intereses no establecidos si la tasa de interés es menor que la tasa federal correspondiente. 2012 tax forms 1040   Para obtener más información, consulte Unstated Interest and Original Issue Discount (OID) (Intereses no establecidos y descuento de la emisión original (OID, por sus siglas en inglés)) en la Publicación 537, en inglés. 2012 tax forms 1040 Bienes Raíces Los bienes raíces, conocidos también como bienes inmuebles, consisten en tierra y, normalmente, todo lo que esté construido sobre esta tierra, lo que crezca en ella y todo lo instalado en ésta. 2012 tax forms 1040 Si compra bienes raíces, algunos honorarios y otros gastos que usted pague son parte de la base de costo de los bienes. 2012 tax forms 1040 Compra por suma global. 2012 tax forms 1040   Si compra edificios junto con la tierra por una suma global, asigne la base del costo entre la tierra y los edificios. 2012 tax forms 1040 Asigne el costo según los valores justos de mercado (FMV, por sus siglas en inglés) respectivos de la tierra y los edificios al momento de la compra. 2012 tax forms 1040 Calcule la base de cada uno de los activos multiplicando la suma global por una fracción. 2012 tax forms 1040 El numerador es el valor justo de mercado de dicho activo y el denominador es el valor justo de mercado de los bienes en su totalidad al momento de la compra. 2012 tax forms 1040    Si no está seguro del valor justo de mercado de la tierra y los edificios, puede asignar la base de dichos bienes conforme a sus valores tasados para propósitos del impuesto sobre bienes raíces. 2012 tax forms 1040 Valor justo de mercado (FMV). 2012 tax forms 1040   El valor justo de mercado (FMV, por sus siglas en inglés) es el precio por el cual los bienes cambian de propietario entre un comprador y un vendedor, cuando ninguno tiene la obligación de comprar o vender y cuando ambos tienen conocimiento razonable de todo hecho necesario. 2012 tax forms 1040 Las ventas de bienes similares alrededor de la misma fecha pueden ser útiles para calcular el valor justo de mercado de los bienes. 2012 tax forms 1040 Asunción de hipoteca. 2012 tax forms 1040   Si compra bienes y asume una hipoteca existente sobre los bienes (o si compra bienes sujetos a hipoteca), su base incluye la cantidad que paga por los bienes más la cantidad que se tiene que pagar sobre la hipoteca. 2012 tax forms 1040 Cargos de liquidación. 2012 tax forms 1040   Su base incluye los cargos de liquidación y los costos de cierre que pagó por comprar los bienes. 2012 tax forms 1040 Un cargo por comprar bienes es un costo que se tiene que pagar aun si compra los bienes en efectivo. 2012 tax forms 1040 No incluya en su base cargos ni costos por obtener un préstamo sobre los bienes. 2012 tax forms 1040   Los siguientes son algunos de los cargos por liquidación o costos de cierre que puede incluir en la base de los bienes: Cargos por investigación del título de propiedad. 2012 tax forms 1040 Cargos por conexión de servicios públicos. 2012 tax forms 1040 Cargos por trámites legales (incluyendo cargos por la búsqueda del título y la preparación del contrato de compraventa y la escritura). 2012 tax forms 1040 Costos de registro. 2012 tax forms 1040 Cargos por estudios topográficos. 2012 tax forms 1040 Impuestos de traspaso. 2012 tax forms 1040 Seguro de título de la propiedad. 2012 tax forms 1040 Cantidades que adeuda el vendedor y que usted acuerda pagar, como impuestos o intereses atrasados, costos de registro y cargos hipotecarios, cargos por mejoras o reparaciones y comisiones por ventas. 2012 tax forms 1040   Los costos de liquidación no incluyen cantidades puestas en depósito para el pago futuro de gastos como impuestos y seguro. 2012 tax forms 1040   Los siguientes son algunos de los cargos por liquidación y costos de cierre que no puede incluir en la base de los bienes: Primas de un seguro contra hechos fortuitos. 2012 tax forms 1040 Alquiler por ocupación de la propiedad antes del cierre. 2012 tax forms 1040 Cargos por servicios públicos u otros servicios relacionados con la ocupación de la propiedad antes del cierre. 2012 tax forms 1040 Cargos relacionados con la obtención de un préstamo, tales como puntos (puntos de descuento, costos originarios del préstamo), primas de seguro hipotecario, cargos por asunción del préstamo, costo de un informe de crédito y cargos por una tasación que sea requisito del prestamista. 2012 tax forms 1040 Cargos por refinanciamiento de una hipoteca. 2012 tax forms 1040 Impuestos sobre bienes raíces. 2012 tax forms 1040   Si paga los impuestos sobre bienes raíces que el vendedor adeudaba sobre los bienes raíces que usted compró y el vendedor no se los reembolsa, considere estos impuestos como parte de su base. 2012 tax forms 1040 No puede deducirlos como gasto. 2012 tax forms 1040    Si le reembolsa al vendedor los impuestos que éste pagó por usted, normalmente puede deducir la cantidad como gasto en el año de la compra. 2012 tax forms 1040 No incluya esta cantidad en la base de bienes. 2012 tax forms 1040 Si no se los reembolsa al vendedor, tiene que restar esos impuestos de su base. 2012 tax forms 1040 Puntos. 2012 tax forms 1040   Si paga puntos para obtener un préstamo (incluyendo una hipoteca, una segunda hipoteca, una línea de crédito o un préstamo sobre el valor neto de la vivienda), no sume los puntos a la base de los bienes correspondientes. 2012 tax forms 1040 Normalmente, los puntos se deducen a lo largo del plazo del préstamo. 2012 tax forms 1040 Para más información sobre cómo deducir puntos, consulte el capítulo 23 . 2012 tax forms 1040 Puntos de hipoteca de vivienda. 2012 tax forms 1040   Le pueden corresponder reglas especiales sobre los puntos que usted y el vendedor paguen cuando usted obtenga una hipoteca para comprar su vivienda principal. 2012 tax forms 1040 Si se cumplen ciertos requisitos, puede deducir los puntos en su totalidad para el año en que se pagaron. 2012 tax forms 1040 Reduzca la base de su vivienda por los puntos que pagó el vendedor. 2012 tax forms 1040 Base Ajustada Antes de calcular las pérdidas o ganancias de una venta, intercambio u otra enajenación de bienes o de calcular la depreciación, agotamiento o amortización permisibles, por regla general, tiene que realizar ciertos ajustes (aumentos o disminuciones) a la base del costo o base distinta al costo (explicadas más adelante) de los bienes. 2012 tax forms 1040 El resultado de estos ajustes a la base es la base ajustada. 2012 tax forms 1040 Aumentos a la Base Aumente la base de los bienes por todos los artículos correctamente sumados a una cuenta de capital. 2012 tax forms 1040 Ejemplos de artículos que aumentan la base se encuentran en la Tabla 13-1. 2012 tax forms 1040 Algunos de estos artículos se explican a continuación. 2012 tax forms 1040 Mejoras. 2012 tax forms 1040   Sume a su base de los bienes el costo de las mejoras que tengan vida útil de más de 1 año, si éstas aumentan el valor de los bienes, prolongan su vida útil o los adaptan para un uso diferente. 2012 tax forms 1040 Por ejemplo, las mejoras incluyen la instalación de una sala de recreación en un sótano no terminado, la construcción de un baño o dormitorio adicional, la colocación de una cerca, la instalación de nueva plomería o cableado, la instalación de un nuevo tejado o la pavimentación de la entrada de autos. 2012 tax forms 1040 Gravámenes por mejoras locales. 2012 tax forms 1040   Sume a la base de los bienes los cargos por mejoras como calles y aceras o banquetas, si éstas aumentan el valor de los bienes. 2012 tax forms 1040 No deduzca dichos cargos como impuestos. 2012 tax forms 1040 Sin embargo, puede deducir como impuestos los cargos por mantenimiento, reparaciones o cargos de intereses relacionados con las mejoras. 2012 tax forms 1040 Ejemplo. 2012 tax forms 1040 El ayuntamiento transforma la calle ubicada frente a su tienda en un paseo peatonal y le tasa un gravamen a la propiedad de usted y a las de otros propietarios afectados por el costo del cambio de la calle. 2012 tax forms 1040 Sume dicho cargo a la base de sus bienes. 2012 tax forms 1040 En este ejemplo, el cargo es un activo depreciable. 2012 tax forms 1040 Disminuciones a la Base Reduzca la base de bienes por todo lo que represente un rendimiento de capital en el período durante el cual tuvo los bienes. 2012 tax forms 1040 Los ejemplos de artículos que reducen la base se encuentran en la Tabla 13-1. 2012 tax forms 1040 Algunos de estos artículos se explican a continuación. 2012 tax forms 1040 Tabla 13-1. 2012 tax forms 1040 Ejemplos de Ajustes a la Base Aumentos a la Base Disminuciones a la Base • Mejoras de capital: • Exclusión en los ingresos de subsidios  por sistemas de ahorro de energía   Ampliación de la vivienda     Instalación de un tejado completo     Pavimentación de la entrada de autos • Deducciones por pérdidas fortuitas o  por robo y reembolsos de seguros   Instalación de aire acondicionado central     Cambio del cableado en la vivienda         • Gravámenes por mejoras locales: • Ganancia aplazada de la venta de una  vivienda   Conexiones de agua     Extensión de cables de servicios públicos   hasta la propiedad • Crédito por vehículos con motor  alternativo (Formulario 8910)   Banquetas o aceras     Calles       • Crédito por bienes para recargar  vehículos de combustible alternativo   (Formulario 8911)             • Pérdidas por hechos fortuitos:  Restauración de bienes dañados   • Créditos por energía eficaz  residencial (Formulario 5695)         • Depreciación y deducción conforme a  la sección 179       • Honorarios legales: • Distribuciones de sociedades  anónimas no sujetos a impuestos   Costo de defender y perfeccionar un título   de propiedad     Honorarios por obtener la reducción de un   gravamen del ayuntamiento • Determinadas deudas canceladas  excluidas de los ingresos       • Costos de zonificación • Servidumbres (derechos de acceso  a la propiedad)         • Beneficios tributarios por adopción Pérdidas por hecho fortuito y robo. 2012 tax forms 1040   Si tiene pérdidas por hecho fortuito o por robo, reste de la base de los bienes el dinero del seguro u otros reembolsos y las pérdidas deducibles no cubiertas por el seguro. 2012 tax forms 1040    Tiene que aumentar la base de los bienes por la cantidad que gaste en reparaciones que restauren los bienes a su condición previa al hecho fortuito. 2012 tax forms 1040   Para obtener más información acerca de las pérdidas fortuitas y por robo, consulte el capítulo 25 . 2012 tax forms 1040 Depreciación y deducción conforme a la sección 179. 2012 tax forms 1040   Reste de la base de la propiedad comercial calificada las deducciones que haya declarado conforme a la sección 179 y la depreciación que haya deducido, o pudo haber deducido (incluyendo todo descuento especial por depreciación), en la declaración de impuestos según el método de depreciación que seleccionó. 2012 tax forms 1040   Para obtener más información acerca de la depreciación y la deducción conforme a la sección 179, consulte la Publicación 946 y las Instrucciones del Formulario 4562, ambas en inglés. 2012 tax forms 1040 Ejemplo. 2012 tax forms 1040 Usted fue propietario de un dúplex usado como vivienda de alquiler que le costó $40,000, de los cuales $35,000 fueron asignados al edificio y $5,000 al terreno. 2012 tax forms 1040 Hizo una ampliación al dúplex que costó $10,000. 2012 tax forms 1040 En febrero del año pasado, el dúplex sufrió daños por un incendio. 2012 tax forms 1040 Hasta ese momento, usted había descontado una depreciación de $23,000. 2012 tax forms 1040 Vendió algunos materiales rescatados del siniestro por $1,300 y cobró $19,700 de la compañía de seguros. 2012 tax forms 1040 Dedujo una pérdida fortuita de $1,000 en su declaración de impuestos sobre el ingreso del año pasado. 2012 tax forms 1040 Gastó $19,000 del dinero del seguro para la restauración del dúplex, que se completó este año. 2012 tax forms 1040 Tiene que usar la base ajustada del dúplex después de la restauración para determinar la depreciación para el resto del período de recuperación de la propiedad. 2012 tax forms 1040 Calcule la base ajustada del dúplex de la siguiente manera: Costo original del dúplex $35,000 Ampliación hecha al dúplex 10,000 Costo total del dúplex $45,000 Menos: Depreciación 23,000 Base ajustada antes del hecho fortuito $22,000 Menos: Dinero del seguro $19,700     Pérdida fortuita deducida 1,000     Materiales rescatados 1,300 22,000 Base ajustada después del hecho fortuito $-0- Sume: Costo de restauración del dúplex 19,000 Base ajustada después de la restauración $19,000 Nota: La base del terreno es el costo original de $5,000. 2012 tax forms 1040 Servidumbres (derechos de acceso a la propiedad). 2012 tax forms 1040   La cantidad recibida por otorgar una servidumbre normalmente se considera ganancia de la venta de una participación en bienes raíces. 2012 tax forms 1040 Esto reduce la base de la parte afectada de los bienes. 2012 tax forms 1040 Si la cantidad recibida es mayor que la base de la parte de la propiedad afectada por la servidumbre, reduzca su base de esa parte a cero y considere el remanente como una ganancia reconocida. 2012 tax forms 1040   Si la ganancia es sobre bienes de capital, consulte el capítulo 16 para obtener más información acerca de cómo declararla. 2012 tax forms 1040 Si la ganancia es sobre bienes usados en una ocupación o negocio, consulte la Publicación 544, en inglés, para obtener información acerca de cómo declararla. 2012 tax forms 1040 Exclusión de subsidios por sistemas de ahorro de energía. 2012 tax forms 1040   Puede excluir del ingreso bruto todo subsidio recibido de una compañía de servicios públicos por la compra o instalación de un sistema de ahorro de energía para una vivienda. 2012 tax forms 1040 De la base de los bienes para los cuales recibió el subsidio, reste la cantidad excluida. 2012 tax forms 1040 Para obtener más información acerca de este subsidio, consulte el capítulo 12 . 2012 tax forms 1040 Ganancia aplazada de la venta de una vivienda. 2012 tax forms 1040    Si aplazó la ganancia de la venta de su vivienda principal según las reglas en vigencia antes del 7 de mayo de 1997, tiene que restar la ganancia aplazada de la base de la vivienda que adquirió como reposición. 2012 tax forms 1040 Para obtener más información acerca de las reglas sobre la venta de una vivienda, vea el capítulo 15 . 2012 tax forms 1040 Base Distinta al Costo En muchas ocasiones, no puede usar el costo como base. 2012 tax forms 1040 En estos casos, se puede usar el valor justo de mercado o la base ajustada de los bienes. 2012 tax forms 1040 El valor justo de mercado y la base ajustada se explican en secciones anteriores. 2012 tax forms 1040 Bienes Recibidos por Servicios Si recibe bienes por sus servicios, incluya el valor justo de mercado de dichos bienes en los ingresos. 2012 tax forms 1040 La cantidad que incluye en los ingresos es la base. 2012 tax forms 1040 Si los servicios se prestaron por un precio acordado con anticipación, éste se aceptará como el valor justo de mercado de los bienes si no existen pruebas de lo contrario. 2012 tax forms 1040 Bienes restringidos. 2012 tax forms 1040   Si recibe bienes por sus servicios y los bienes están sujetos a ciertas restricciones, la base de los bienes es el valor justo de mercado en el momento en que estén sustancialmente establecidos sus derechos a dichos bienes. 2012 tax forms 1040 Sin embargo, esta regla no corresponde si elige incluir en los ingresos el valor justo de mercado de los bienes en el momento en que se le traspasen dichos bienes, menos la cantidad que pagó por éstos. 2012 tax forms 1040 Su derecho sobre esos bienes están sustancialmente establecidos cuando dichos bienes se pueden traspasar o cuando no están sujetos a un riesgo importante de pérdida (es decir, usted tiene pocas probabilidades de perderlos). 2012 tax forms 1040 Para obtener más información, consulte Restricted Property (Bienes restringidos) en la Publicación 525, en inglés. 2012 tax forms 1040 Compra por valor inferior. 2012 tax forms 1040   Una compra por valor inferior es una compra de un artículo por un valor menor que su valor justo de mercado. 2012 tax forms 1040 Si, como compensación por servicios, compra productos u otros bienes por un valor menor al valor justo de mercado, incluya en su ingreso la diferencia entre el precio de compra y el valor justo de mercado de los bienes. 2012 tax forms 1040 La base de los bienes es el valor justo de mercado (precio de compra más la cantidad que se incluye en los ingresos). 2012 tax forms 1040   Si la diferencia entre el precio de compra y el valor justo de mercado es un descuento al empleado, no incluya la diferencia en los ingresos. 2012 tax forms 1040 Sin embargo, la base de los bienes sigue siendo el valor justo de mercado. 2012 tax forms 1040 Consulte Employee Discounts (Descuentos del empleado) en la Publicación 15-B, en inglés. 2012 tax forms 1040 Intercambios Sujetos a Impuestos Un intercambio sujeto a impuestos es aquel intercambio en el que la ganancia está sujeta a impuestos o la pérdida es deducible. 2012 tax forms 1040 Una ganancia sujeta a impuestos o pérdida deducible también se conoce como ganancia o pérdida reconocida. 2012 tax forms 1040 Si recibe bienes como intercambio por otros bienes a través de un intercambio sujeto a impuestos, normalmente la base de los bienes que recibe es el valor justo de mercado al momento del intercambio. 2012 tax forms 1040 Conversiones Involuntarias Si recibe bienes de reposición como resultado de una conversión involuntaria, tal como un hecho fortuito, robo o expropiación forzosa, calcule la base de los bienes de reposición usando la base de los bienes convertidos. 2012 tax forms 1040 Bienes similares o afines. 2012 tax forms 1040   Si recibe bienes de reposición similares o afines en servicio o uso a los bienes convertidos, la base de los bienes de reposición es la misma que la base de los bienes convertidos en la fecha de la conversión, con los siguientes ajustes: Reduzca la base por lo siguiente: Toda pérdida que reconozca en la conversión involuntaria. 2012 tax forms 1040 Todo dinero que reciba y que no gaste en bienes afines. 2012 tax forms 1040 Aumente la base por lo siguiente: Toda ganancia que reconozca en la conversión involuntaria. 2012 tax forms 1040 Todo costo de adquisición de los bienes de reposición. 2012 tax forms 1040 Dinero o bienes no similares ni afines. 2012 tax forms 1040    Si recibe dinero o bienes no similares o no afines en servicio o uso a los bienes convertidos y compra bienes de reposición similares o afines en servicio o uso a los bienes convertidos, la base de los bienes de reposición es el costo menos la ganancia no reconocida en la conversión. 2012 tax forms 1040 Ejemplo. 2012 tax forms 1040 El estado expropió sus bienes. 2012 tax forms 1040 La base ajustada de los bienes era $26,000 y el estado le pagó $31,000 por éstos. 2012 tax forms 1040 Usted obtuvo una ganancia de $5,000 ($31,000 − $26,000). 2012 tax forms 1040 Por $29,000 compró bienes de reposición similares en uso a los bienes convertidos. 2012 tax forms 1040 Obtiene una ganancia de $2,000 ($31,000 − $29,000), la parte no gastada del pago que recibió del estado. 2012 tax forms 1040 Su ganancia no reconocida es $3,000, la diferencia entre los $5,000 de ganancia obtenida y los $2,000 de ganancia reconocida. 2012 tax forms 1040 La base de los bienes de reposición se calcula de la siguiente manera: Costo de los bienes de reposición $29,000 Menos: Ganancia no reconocida 3,000 Base de los bienes de reposición $26,000 Cómo distribuir la base. 2012 tax forms 1040   Si compra más de una propiedad de reposición, distribuya la base entre los bienes de acuerdo con los costos respectivos. 2012 tax forms 1040 Base de depreciación. 2012 tax forms 1040   Hay reglas especiales para determinar y depreciar la base de los bienes MACRS (Sistema modificado de recuperación acelerada de costos) adquiridos en una conversión involuntaria. 2012 tax forms 1040 Para información, vea What Is the Basis of Your Depreciable Property? (¿Cuál es la base de los bienes depreciables?), en el capítulo 1 de la Publicación 946, en inglés. 2012 tax forms 1040 Intercambios no Sujetos a Impuestos Un intercambio no sujeto a impuestos es aquel intercambio en el que no se gravan las ganancias y no se pueden deducir las pérdidas. 2012 tax forms 1040 Si recibe bienes por intercambio no sujetos a impuestos, normalmente la base es la misma que la base de los bienes que traspasó. 2012 tax forms 1040 Consulte Canjes no Sujetos a Impuestos en el capítulo 14. 2012 tax forms 1040 Intercambios de Bienes del Mismo Tipo El intercambio de bienes del mismo tipo es la clase más común de intercambio no sujeto a impuestos. 2012 tax forms 1040 Para considerarse intercambio de bienes del mismo tipo, tanto los bienes canjeados como los bienes recibidos tienen que ser los siguientes: Bienes calificados. 2012 tax forms 1040 Bienes del mismo tipo. 2012 tax forms 1040 La base de los bienes que recibe normalmente es la misma que la base ajustada de los bienes que traspase. 2012 tax forms 1040 Si canjea los bienes en un intercambio de bienes del mismo tipo y también paga dinero, la base de los bienes recibidos es la base ajustada de los bienes que entregó más el dinero que pagó. 2012 tax forms 1040 Bienes calificados. 2012 tax forms 1040   En un intercambio de bienes del mismo tipo, tiene que mantener para inversión o uso productivo en su ocupación o negocio tanto los bienes que traspase como los bienes que reciba. 2012 tax forms 1040 Bienes del mismo tipo. 2012 tax forms 1040   Tiene que haber un intercambio de bienes del mismo tipo. 2012 tax forms 1040 Los bienes del mismo tipo son bienes de la misma naturaleza o carácter, aun si son de grado o calidad diferente. 2012 tax forms 1040 El intercambio de bienes raíces por bienes raíces, o de bienes muebles por bienes muebles similares, es un intercambio de bienes del mismo tipo. 2012 tax forms 1040 Ejemplo. 2012 tax forms 1040 Usted canjea un camión viejo que usó en su negocio con una base ajustada de $1,700 por un camión nuevo que tiene un costo de $6,800. 2012 tax forms 1040 El concesionario le hace un descuento de $2,000 por el camión viejo y usted paga $4,800. 2012 tax forms 1040 Esto es un ejemplo de un intercambio de bienes del mismo tipo. 2012 tax forms 1040 La base del camión nuevo es $6,500 (la base ajustada del camión viejo, $1,700, más la cantidad que pagó, $4,800). 2012 tax forms 1040 Si vende el camión viejo a un tercero por $2,000, en lugar de hacer un canje y luego comprar un camión nuevo a un concesionario, usted tiene una ganancia sujeta a impuestos de $300 sobre la venta (el precio de venta de $2,000 menos la base ajustada de $1,700). 2012 tax forms 1040 La base del camión nuevo es el precio que paga al concesionario. 2012 tax forms 1040 Intercambios parcialmente no sujetos a impuestos. 2012 tax forms 1040   Un intercambio parcialmente no sujeto a impuestos es un intercambio en el que usted recibe bienes que no son del mismo tipo o dinero, además de bienes del mismo tipo. 2012 tax forms 1040 La base de los bienes que recibe es igual a la base ajustada total de los bienes que traspasó, con los siguientes ajustes: Reduzca la base por lo siguiente: Todo el dinero que reciba. 2012 tax forms 1040 Todas las pérdidas que reconozca en el intercambio. 2012 tax forms 1040 Aumente la base por lo siguiente: Todos los costos adicionales en los que incurra. 2012 tax forms 1040 Todas las ganancias que reconozca en el intercambio. 2012 tax forms 1040 Si la otra parte implicada en el intercambio asume las deudas que le pertenecen a usted, trate la asunción de deuda como dinero que usted recibió en el intercambio. 2012 tax forms 1040 Asignación de la base. 2012 tax forms 1040   Si recibe tanto bienes del mismo tipo como bienes que no son del mismo tipo en el intercambio, asigne la base primero a los bienes que no sean del mismo tipo, excepto dinero, hasta su valor justo de mercado en la fecha del intercambio. 2012 tax forms 1040 El resto es la base de los bienes del mismo tipo. 2012 tax forms 1040 Información adicional. 2012 tax forms 1040   Para obtener más información, consulte Like-Kind Exchanges (Intercambios de bienes del mismo tipo) en el capítulo 1 de la Publicación 544, en inglés. 2012 tax forms 1040 Base de depreciación. 2012 tax forms 1040   Hay reglas especiales para determinar y depreciar la base de los bienes MACRS adquiridos en un intercambio de bienes del mismo tipo. 2012 tax forms 1040 Para información, vea What Is the Basis of Your Depreciable Property? (¿Cuál es la base de los bienes depreciables?), en el capítulo 1 de la Publicación 946, en inglés. 2012 tax forms 1040 Bienes Traspasados de un Cónyuge La base de los bienes traspasados a usted o traspasados en fideicomiso para su beneficio por su cónyuge es la misma base que la base ajustada de su cónyuge. 2012 tax forms 1040 Se aplica la misma regla a un traspaso efectuado por su ex cónyuge en relación con su divorcio. 2012 tax forms 1040 Sin embargo, para bienes traspasados en fideicomiso, ajuste la base según las ganancias reconocidas por su cónyuge o ex cónyuge si las obligaciones asumidas, más las obligaciones a las que están sujetos los bienes, son mayores que la base ajustada de los bienes traspasados. 2012 tax forms 1040 Si los bienes que le son traspasados son bonos de ahorros estadounidenses de la serie E, serie EE o serie I, el cesionario tiene que incluir en el ingreso los intereses devengados a la fecha del traspaso. 2012 tax forms 1040 Su base en los bonos, inmediatamente después del traspaso, es igual a la base del cesionario más el ingreso de intereses que se pueda incluir en el ingreso del cesionario. 2012 tax forms 1040 Para obtener más información acerca de estos bonos, consulte el capítulo 7 . 2012 tax forms 1040 Al momento del traspaso, el cesionario tiene que entregarle la documentación necesaria para determinar la base ajustada y el período de tenencia de los bienes a partir de la fecha de traspaso. 2012 tax forms 1040 Para obtener más información acerca del traspaso de bienes de un cónyuge, consulte el capítulo 14 . 2012 tax forms 1040 Bienes Recibidos como Donación Para calcular la base de una propiedad recibida como donación, tiene que conocer la base ajustada del donante justo antes de la donación, el valor justo de mercado de esta propiedad al momento en que se dona y los impuestos sobre donaciones pagados por dicha propiedad. 2012 tax forms 1040 Valor justo de mercado menor que la base ajustada del donante. 2012 tax forms 1040   Si el valor justo de mercado de los bienes al momento de la donación es menor que la base ajustada del donante, la base depende de si usted tiene ganancias o pérdidas cuando enajene los bienes. 2012 tax forms 1040 Su base para calcular ganancias es la misma que la base ajustada del donante más o menos los ajustes requeridos a la base mientras usted tenía los bienes. 2012 tax forms 1040 Su base para calcular pérdidas es el valor justo de mercado cuando recibió la donación más o menos los ajustes requeridos a la base mientras usted tenía los bienes. 2012 tax forms 1040 Vea Base Ajustada , anteriormente. 2012 tax forms 1040 Ejemplo. 2012 tax forms 1040 Usted recibió un acre de terreno como donación. 2012 tax forms 1040 Al momento de la donación, el terreno tenía un valor justo de mercado de $8,000. 2012 tax forms 1040 La base ajustada del donante era $10,000. 2012 tax forms 1040 Después de recibir los bienes, no sucedió nada que aumentara ni disminuyera la base de los mismos. 2012 tax forms 1040 Si posteriormente usted vende los bienes por $12,000, tendrá una ganancia de $2,000 porque tiene que usar la base ajustada del donante al momento de la donación ($10,000) como base para calcular la ganancia. 2012 tax forms 1040 Si vende los bienes por $7,000, tendrá una pérdida de $1,000 porque tiene que usar el valor justo de mercado al momento de la donación ($8,000) como base para calcular la pérdida. 2012 tax forms 1040 Si el precio de venta está entre $8,000 y $10,000, no tiene ganancias ni pérdidas. 2012 tax forms 1040 Bienes comerciales. 2012 tax forms 1040   Si mantiene la donación como bienes comerciales, su base para calcular deducciones por depreciación, agotamiento o amortización es la misma que la base del donante más o menos los ajustes requeridos a la base mientras usted tiene los bienes. 2012 tax forms 1040 Valor justo de mercado igual o mayor que la base ajustada del donante. 2012 tax forms 1040   Si el valor justo de mercado de los bienes es igual o mayor que la base ajustada del donante, la base es la base ajustada del donante al momento en que usted recibió la donación. 2012 tax forms 1040 Aumente la base por la totalidad o parte de los impuestos sobre donaciones pagados, según la fecha de donación, como se explica más adelante. 2012 tax forms 1040   Además, para calcular las pérdidas o ganancias de una venta u otra enajenación o para calcular deducciones por depreciación, agotamiento o amortización sobre bienes comerciales, tiene que aumentar o reducir la base (la base ajustada del donante) por los ajustes requeridos a la base mientras usted tuvo los bienes. 2012 tax forms 1040 Vea Base Ajustada , anteriormente. 2012 tax forms 1040   Si recibió una donación durante el año tributario, aumente la base de la donación (la base ajustada del donante) por la parte del impuesto sobre donaciones pagado sobre esta donación debido al aumento neto en valor de la donación. 2012 tax forms 1040 Calcule el aumento multiplicando el impuesto pagado sobre la donación por la siguiente fracción. 2012 tax forms 1040 El numerador de la fracción es el aumento neto del valor de la donación y el denominador es la cantidad de la donación. 2012 tax forms 1040   El aumento neto del valor de la donación es el valor justo de mercado de la donación menos la base ajustada del donante. 2012 tax forms 1040 La cantidad de la donación es el valor para fines del impuesto sobre la donación después de haber sido reducida por toda exclusión anual y deducción conyugal o caritativa que corresponda a la donación. 2012 tax forms 1040 Ejemplo. 2012 tax forms 1040 En el año 2013, usted recibió una donación de bienes de su madre que tenía un valor justo de mercado de $50,000. 2012 tax forms 1040 La base ajustada de su madre era $20,000. 2012 tax forms 1040 La cantidad de la donación para propósitos del impuesto sobre donaciones era $36,000 ($50,000 menos la exclusión anual de $14,000). 2012 tax forms 1040 Su madre pagó un impuesto sobre donaciones de $7,320 sobre los bienes. 2012 tax forms 1040 La base de usted es $26,076, calculada de la siguiente manera: Valor justo de mercado. 2012 tax forms 1040 $50,000 Menos: Base ajustada −20,000 Aumento neto en valor $30,000     Impuesto sobre la donación pagado $7,320 Multiplicado por ($30,000 ÷ $36,000) × 0. 2012 tax forms 1040 83 Impuesto sobre la donación debido al aumento neto en valor $6,076 Base ajustada de los bienes para su madre +20,000 La base de los bienes para usted $26,076 Nota: Si recibió una donación antes de 1977, la base de la donación para usted (la base ajustada del donante) incluye todos los impuestos sobre donaciones pagados sobre ésta. 2012 tax forms 1040 Sin embargo, la base no puede ser mayor que el valor justo de mercado de la donación al momento en que se le dio a usted. 2012 tax forms 1040 Bienes Heredados Su base en bienes heredados de un difunto que falleció antes del 1 de enero de 2010 o después del 31 de diciembre de 2010, es normalmente uno de los siguientes: El valor justo de mercado de los bienes en la fecha de muerte del difunto. 2012 tax forms 1040 El valor justo de mercado en la fecha de valuación alternativa si el representante personal del caudal hereditario elige usar una valuación alternativa. 2012 tax forms 1040 El valor según el método de valuación de uso especial para bienes raíces usados en actividades agrícolas o en el ejercicio de un negocio estrechamente controlado por pocos accionistas si se elige para propósitos del impuesto sobre la herencia. 2012 tax forms 1040 La base ajustada del terreno del difunto hasta el valor excluido de la herencia sujeto a impuestos del difunto como una servidumbre de conservación calificada. 2012 tax forms 1040 Si no hay que presentar una declaración del impuesto federal sobre la herencia, la base de los bienes heredados es el valor tasado en la fecha de fallecimiento para los impuestos estatales sobre la herencia o la transmisión. 2012 tax forms 1040 Para obtener más información, consulte las Instrucciones del Formulario 706, United States Estate (and Generation-Skipping Transfer) Tax Return (Declaración del impuesto sobre el patrimonio (y transferencia con salto de generación) de los Estados Unidos), en inglés. 2012 tax forms 1040 Bienes heredados de un difunto que falleció en 2010. 2012 tax forms 1040   Si heredó bienes de un difunto que falleció en 2010, pueden aplicarse requisitos especiales. 2012 tax forms 1040 Para más información, vea la Publicación 4895, Tax Treatment of Property Acquired From a Decedent Dying in 2010 (Trato tributario de bienes adquiridos de un difunto que falleció en 2010), en inglés. 2012 tax forms 1040 Bienes gananciales. 2012 tax forms 1040   En las jurisdicciones donde rigen las leyes de la comunidad de bienes gananciales (Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington y Wisconsin), se considera generalmente que cada cónyuge posee la mitad de los bienes gananciales. 2012 tax forms 1040 Al fallecer cualquiera de los cónyuges, el total del valor de los bienes gananciales, aún la parte que le pertenece al cónyuge sobreviviente, normalmente se convierte en la base de la totalidad de los bienes. 2012 tax forms 1040 Para que esta regla corresponda, por lo menos la mitad del valor de los bienes gananciales tiene que poderse incluir en el patrimonio bruto del difunto, independientemente de si se tiene que presentar o no una declaración sobre la herencia. 2012 tax forms 1040 Ejemplo. 2012 tax forms 1040   Usted y su cónyuge tenían bienes gananciales cuya base era $80,000. 2012 tax forms 1040 Cuando su cónyuge falleció, la mitad del valor justo de mercado de los bienes gananciales era incluible en el patrimonio de su cónyuge. 2012 tax forms 1040 El valor justo de mercado de los intereses de los bienes gananciales era $100,000. 2012 tax forms 1040 La base de su mitad de los bienes después de la muerte de su cónyuge es $50,000 (la mitad del valor justo de mercado de $100,000). 2012 tax forms 1040 La base de la otra mitad que se pasa a los herederos de su cónyuge también es $50,000. 2012 tax forms 1040   Para más información, vea la Publicación 555, Community Property (Comunidad de bienes gananciales), en inglés. 2012 tax forms 1040 Bienes de Uso Personal Cambiados a Uso Comercial o de Alquiler Si tiene bienes para uso personal y luego los cambia a uso comercial o los usa para producir ingresos de alquiler, puede empezar a depreciar dichos bienes al momento del cambio. 2012 tax forms 1040 Para hacerlo, tiene que calcular la base para propósitos de depreciación al momento del cambio. 2012 tax forms 1040 Un ejemplo de un cambio de bienes de uso personal a uso comercial o de alquiler sería alquilar su antigua vivienda personal. 2012 tax forms 1040 Base para propósitos de depreciación. 2012 tax forms 1040   La base para depreciación es la menor de las siguientes cantidades: El valor justo de mercado de los bienes en la fecha del cambio. 2012 tax forms 1040 La base ajustada en la fecha del cambio. 2012 tax forms 1040 Ejemplo. 2012 tax forms 1040 Hace varios años, usted pagó $160,000 por construir su casa en un terreno que costó $25,000. 2012 tax forms 1040 Pagó $20,000 por mejoras permanentes a la vivienda y declaró una deducción por pérdidas fortuitas de $2,000 por daños a la vivienda antes de cambiar los bienes a uso de alquiler el año pasado. 2012 tax forms 1040 Como el terreno no es depreciable, usted incluye sólo el costo de la vivienda al calcular la base para propósitos de determinar depreciación. 2012 tax forms 1040 Su base ajustada en la vivienda, cuando cambió su uso, era $178,000 ($160,000 + $20,000 − $2,000). 2012 tax forms 1040 En la misma fecha, su propiedad tenía un valor justo de mercado de $180,000, del cual $15,000 correspondían al terreno y $165,000 a la vivienda. 2012 tax forms 1040 La base para calcular la depreciación de la vivienda es el valor justo de mercado en la fecha del cambio ($165,000) ya que es menor que la base ajustada ($178,000). 2012 tax forms 1040 Venta de bienes. 2012 tax forms 1040   Si en el futuro usted vende o enajena los bienes cambiados a uso comercial o de alquiler, la base que use dependerá de si calcula pérdidas o ganancias. 2012 tax forms 1040 Ganancia. 2012 tax forms 1040   La base para calcular una ganancia es la base ajustada de los bienes en el momento de la venta. 2012 tax forms 1040 Ejemplo. 2012 tax forms 1040 Suponga los mismos hechos que en el ejemplo anterior, excepto que usted vende los bienes obteniendo una ganancia después de descontar $37,500 por concepto de deducciones por depreciación. 2012 tax forms 1040 Su base ajustada para calcular la ganancia es $165,500 ($178,000 + $25,000 (terreno) − $37,500). 2012 tax forms 1040 Pérdida. 2012 tax forms 1040   Calcule la base para una pérdida empezando con la base ajustada o el valor justo de mercado de los bienes al momento del cambio a uso comercial o de alquiler, el que sea menor. 2012 tax forms 1040 Luego haga ajustes (aumentos y reducciones) para el período después del cambio de uso de los bienes, como se explicó anteriormente bajo Base Ajustada . 2012 tax forms 1040 Ejemplo. 2012 tax forms 1040 Suponga los mismos hechos que en el ejemplo anterior, excepto que usted vende los bienes con pérdida después de descontar $37,500 por concepto de deducciones por depreciación. 2012 tax forms 1040 En este caso, empezaría con el valor justo de mercado en la fecha del cambio a uso de alquiler ($180,000), ya que es menor que la base ajustada de $203,000 ($178,000 + $25,000 (terreno)) en esa fecha. 2012 tax forms 1040 Reste de esa cantidad ($180,000) las deducciones por depreciación ($37,500). 2012 tax forms 1040 La base para pérdidas es $142,500 ($180,000 − $37,500). 2012 tax forms 1040 Acciones y Bonos La base de acciones o bonos que usted compre, por lo general, es el precio de compra más los costos de la compra, como comisiones y costos de registro o de traspaso. 2012 tax forms 1040 Si obtiene acciones o bonos por un medio que no sea la compra, la base suele determinarse por el valor justo de mercado o la base ajustada del propietario anterior, como se explica anteriormente. 2012 tax forms 1040 Tiene que ajustar la base de las acciones según ciertos hechos que sucedan después de la compra. 2012 tax forms 1040 Por ejemplo, si recibe acciones adicionales de dividendos de acciones no sujetas a impuestos o divisiones de acciones, reduzca la base para cada acción, dividiendo la base ajustada de las acciones antiguas entre el número de acciones antiguas y nuevas. 2012 tax forms 1040 Esta regla se aplica sólo cuando el número de acciones adicionales recibidas es idéntico al número de acciones tenidas. 2012 tax forms 1040 Además, reduzca la base cuando reciba distribuciones no sujetas a impuestos. 2012 tax forms 1040 Son un rendimiento de capital. 2012 tax forms 1040 Ejemplo. 2012 tax forms 1040 En el año 2011, compró 100 acciones de XYZ por $1,000, o sea, a $10 por acción. 2012 tax forms 1040 En el año 2012, compró 100 acciones de XYZ por $1,600, o sea, a $16 por acción. 2012 tax forms 1040 En el año 2013, XYZ declaró una división de acciones de 2 por 1. 2012 tax forms 1040 Ahora tiene 200 acciones con una base de $5 por acción y 200 acciones con una base de $8 por acción. 2012 tax forms 1040 Otras bases. 2012 tax forms 1040   Existen otras maneras de calcular la base de acciones o bonos, según cómo los adquirió. 2012 tax forms 1040 Para obtener información más detallada, consulte Stocks and Bonds (Acciones y bonos) bajo Basis of Investment Property (Base de bienes de inversión) en el capítulo 4 de la Publicación 550, en inglés. 2012 tax forms 1040 Cómo identificar acciones o bonos vendidos. 2012 tax forms 1040   Si puede identificar correctamente las acciones o los bonos que vendió, entonces la base de éstos es el costo u otra base de las acciones o bonos específicos. 2012 tax forms 1040 Si compra y vende valores en fechas distintas y en cantidades distintas y no puede identificar correctamente las acciones vendidas, entonces la base de los valores que venda es la base de los valores que adquirió primero. 2012 tax forms 1040 Para obtener más información sobre cómo identificar los valores que venda, consulte Stocks and Bonds (Acciones y bonos) bajo Basis of Investment Property (Base de bienes de inversión) en el capítulo 4 de la Publicación 550, en inglés. 2012 tax forms 1040 Acciones de fondos mutuos. 2012 tax forms 1040   Si vende acciones de fondos mutuos que adquirió en fechas distintas y a precios distintos, y que dejó en depósito en una cuenta mantenida por un custodio o agente, puede optar por usar una base promedio. 2012 tax forms 1040 Para obtener más información, consulte la Publicación 550, en inglés. 2012 tax forms 1040 Prima de bonos. 2012 tax forms 1040   Si compra un bono sujeto a impuestos con prima (o sea, a un precio que excede su valor nominal) y elige amortizarla, reste de la base del bono la prima amortizada que deduzca cada año. 2012 tax forms 1040 Para obtener más información, consulte Bond Premium Amortization (Amortización de primas de bonos) en el capítulo 3 de la Publicación 550, en inglés. 2012 tax forms 1040 Aunque no puede deducir la prima sobre un bono exento de impuestos, tiene que amortizar la prima cada año y restar la cantidad amortizada de la base del bono. 2012 tax forms 1040 Descuento de la emisión original (OID) sobre instrumentos de deuda. 2012 tax forms 1040   Tiene que aumentar la base de un instrumento de deuda de un descuento de la emisión original (OID, por sus siglas en inglés) por el OID que incluya en sus ingresos por ese instrumento. 2012 tax forms 1040 Consulte Descuento de la emisión original (OID) en el capítulo 7 y la Publicación 1212, Guide to Original Issue Discount (OID) Instruments (Guía de instrumentos del descuento de la emisión original (OID)), en inglés. 2012 tax forms 1040 Obligaciones exentas de impuestos. 2012 tax forms 1040    Por lo general, el OID sobre las obligaciones exentas de impuestos no está sujeto a impuestos. 2012 tax forms 1040 Sin embargo, cuando enajene una obligación exenta de impuestos emitida después del 3 de septiembre de 1982 y comprada después del 1 de marzo de 1984, tiene que acumular el OID sobre la obligación para determinar su base ajustada. 2012 tax forms 1040 El OID acumulado se suma a la base de la obligación para determinar su pérdida o ganancia. 2012 tax forms 1040 Consulte el cápitulo 4 de la Publicación 550, en inglés. 2012 tax forms 1040 Prev  Up  Next   Home   More Online Publications