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Amending A Tax Return Online

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Amending A Tax Return Online

Amending a tax return online Publication 3920 - Introductory Material Table of Contents Introduction Useful Items - You may want to see: Introduction This publication explains some of the provisions of the Victims of Terrorism Tax Relief Act of 2001. Amending a tax return online Under this Act, the federal income tax liability of those killed in the following attacks is forgiven for certain tax years. Amending a tax return online The April 19, 1995, attack on the Alfred P. Amending a tax return online Murrah Federal Building (Oklahoma City attack). Amending a tax return online The September 11, 2001, attacks on the World Trade Center, the Pentagon, and United Airlines Flight 93 in Somerset County, Pennsylvania (September 11 attacks). Amending a tax return online Terrorist attacks involving anthrax occurring after September 10, 2001, and before January 1, 2002 (anthrax attacks). Amending a tax return online The Act also provides other types of relief. Amending a tax return online For example, it provides that the following amounts are not included in income. Amending a tax return online Payments from the September 11th Victim Compensation Fund of 2001. Amending a tax return online Qualified disaster relief payments made after September 10, 2001, to cover personal, family, living, or funeral expenses incurred because of a terrorist attack. Amending a tax return online Certain disability payments received in tax years ending after September 10, 2001, for injuries sustained in a terrorist attack. Amending a tax return online Death benefits paid by an employer to the survivor of an employee if the benefits are paid because the employee died as a result of a terrorist attack. Amending a tax return online Debt cancellations made after September 10, 2001, and before January 1, 2002, because an individual died as a result of the September 11 attacks or anthrax attacks. Amending a tax return online Worksheet A. Amending a tax return online Figuring the Tax To Be Forgiven (For Decedents Who Filed a Return as Single, Married Filing Separately, Head of Household, or Qualifying Widow(er))         (A) First Eligible Year (1994 or 2000) (B) Second Eligible Year (1995 or 2001) (C) Third Eligible Year (1996 or 2002) 1 Enter the years eligible for tax forgiveness. Amending a tax return online 1       2 Enter the total tax from the decedent's income tax return. Amending a tax return online See Table 1 on page 5 for the line number for years before 2002. Amending a tax return online 2       3 Enter the following taxes, if any, shown on the decedent's income tax return. Amending a tax return online (These taxes are not eligible for forgiveness. Amending a tax return online )           a Self-employment tax. Amending a tax return online 3a         b Social security and Medicare tax on tip income not reported to employer. Amending a tax return online 3b         c Tax on excess contributions to IRAs, Coverdell education savings accounts (formerly Ed IRAs), or Archer MSAs (formerly medical savings accounts). Amending a tax return online 3c         d Tax on excess accumulation in qualified retirement plans. Amending a tax return online 3d         e Household employment taxes. Amending a tax return online 3e         f Uncollected social security and Medicare or RRTA tax on tips or group-term life insurance. Amending a tax return online 3f         g Tax on golden parachute payments. Amending a tax return online 3g       4 Add lines 3a through 3g. Amending a tax return online 4       5 Tax to be forgiven. Amending a tax return online Subtract line 4 from line 2. Amending a tax return online 5       Note. Amending a tax return online If the total of columns (A), (B), and (C) of line 5 (including any amounts shown on line 15 of Worksheet B) is less than $10,000, also complete Worksheet C. Amending a tax return online Attach the computation of the tax to be forgiven or a copy of this worksheet to the decedent's final income tax return or amended tax return (Form 1040X) for each year listed on line 1. Amending a tax return online If filing Form 1040X for an eligible year, enter the amount from line 5 above on Form 1040X in column B of line 10 as a decrease in tax. Amending a tax return online The IRS will determine the amount to be refunded. Amending a tax return online Worksheet A. Amending a tax return online Figuring the Tax To Be Forgiven (For Decedents Who Filed a Return as Single, Married Filing Separately, Head of Household, or Qualifying Widow(er))         (A) First Eligible Year (1994 or 2000) (B) Second Eligible Year (1995 or 2001) (C) Third Eligible Year (1996 or 2002) 1 Enter the years eligible for tax forgiveness. Amending a tax return online 1       2 Enter the total tax from the decedent's income tax return. Amending a tax return online See Table 1 on page 5 for the line number for years before 2002. Amending a tax return online 2       3 Enter the following taxes, if any, shown on the decedent's income tax return. Amending a tax return online (These taxes are not eligible for forgiveness. Amending a tax return online )           a Self-employment tax. Amending a tax return online 3a         b Social security and Medicare tax on tip income not reported to employer. Amending a tax return online 3b         c Tax on excess contributions to IRAs, Coverdell education savings accounts (formerly Ed IRAs), or Archer MSAs (formerly medical savings accounts). Amending a tax return online 3c         d Tax on excess accumulation in qualified retirement plans. Amending a tax return online 3d         e Household employment taxes. Amending a tax return online 3e         f Uncollected social security and Medicare or RRTA tax on tips or group-term life insurance. Amending a tax return online 3f         g Tax on golden parachute payments. Amending a tax return online 3g       4 Add lines 3a through 3g. Amending a tax return online 4       5 Tax to be forgiven. Amending a tax return online Subtract line 4 from line 2. Amending a tax return online 5       Note. Amending a tax return online If the total of columns (A), (B), and (C) of line 5 (including any amounts shown on line 15 of Worksheet B) is less than $10,000, also complete Worksheet C. Amending a tax return online Attach the computation of the tax to be forgiven or a copy of this worksheet to the decedent's final income tax return or amended tax return (Form 1040X) for each year listed on line 1. Amending a tax return online If filing Form 1040X for an eligible year, enter the amount from line 5 above on Form 1040X in column B of line 10 as a decrease in tax. Amending a tax return online The IRS will determine the amount to be refunded. Amending a tax return online Useful Items - You may want to see: Publication 547 Casualties, Disasters, and Thefts 559 Survivors, Executors, and Administrators Form (and Instructions) 706 United States Estate (and Generation- Skipping Transfer) Tax Return 1040 U. Amending a tax return online S. Amending a tax return online Individual Income Tax Return 1040NR U. Amending a tax return online S. Amending a tax return online Nonresident Alien Income Tax Return 1040X Amended U. Amending a tax return online S. Amending a tax return online Individual Income Tax Return 1041 U. Amending a tax return online S. Amending a tax return online Income Tax Return for Estates and Trusts 1310 Statement of Person Claiming Refund Due a Deceased Taxpayer 4506 Request for Copy or Transcript of Tax Form Prev  Up  Next   Home   More Online Publications
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Amending a tax return online Publication 590 - Additional Material Table of Contents Appendices Appendices To help you complete your tax return, use the following appendices that include worksheets and tables. Amending a tax return online Appendix A — Summary Record of Traditional IRA(s) for 2013 and Worksheet for Determining Required Minimum Distributions. Amending a tax return online Appendix B — Worksheets you use if you receive social security benefits and are subject to the IRA deduction phaseout rules. Amending a tax return online A filled-in example is included. Amending a tax return online Worksheet 1, Computation of Modified AGI. Amending a tax return online Worksheet 2, Computation of Traditional IRA Deduction for 2013. Amending a tax return online Worksheet 3, Computation of Taxable Social Security Benefits. Amending a tax return online Comprehensive Example and completed worksheets. Amending a tax return online Appendix C — Life Expectancy Tables. Amending a tax return online These tables are included to assist you in computing your required minimum distribution amount if you have not taken all your assets from all your traditional IRAs before age 70½. Amending a tax return online Table I (Single Life Expectancy). Amending a tax return online Table II (Joint Life and Last Survivor Expectancy). Amending a tax return online Table III (Uniform Lifetime). Amending a tax return online Appendix A. Amending a tax return online Summary Record of Traditional IRA(s) for 2013   Name ______________________________________ I was □ covered □ not covered by my employer's retirement plan during the year. Amending a tax return online I became 59½ on ______________________________________(month) (day) (year) I became 70½ on ______________________________________(month) (day) (year)   Contributions Name of traditional IRA Date Amount contributed for 2013 Check if rollover contribution Fair Market Value of IRA as of December 31, 2013, from Form 5498 1. Amending a tax return online         2. Amending a tax return online         3. Amending a tax return online         4. Amending a tax return online         5. Amending a tax return online         6. Amending a tax return online         7. Amending a tax return online         8. Amending a tax return online         Total           Total contributions deducted on tax return $ Total contributions treated as nondeductible on Form 8606 $   Distributions Name of traditional IRA Date Amount of Distribution Reason (for example, retirement, rollover, conversion, withdrawal of excess contributions) Income earned on IRA Taxable amount reported on income tax return Nontaxable amount from Form 8606, line 13 1. Amending a tax return online             2. Amending a tax return online             3. Amending a tax return online             4. Amending a tax return online             5. Amending a tax return online             6. Amending a tax return online             7. Amending a tax return online             8. Amending a tax return online             Total               Basis of all traditional IRAs for 2013 and earlier years (from Form 8606, line 14) $ Note. Amending a tax return online You should keep copies of your income tax return, and Forms W-2, 8606, and 5498. Amending a tax return online Appendix A. Amending a tax return online (Continued) Worksheet for Determining Required Minimum Distributions 1. Amending a tax return online Age 70½ 71½ 72½ 73½ 74½ 2. Amending a tax return online Year age was reached           3. Amending a tax return online Value of IRA at the close of business on  December 31 of the year immediately prior to the year on line 21           4. Amending a tax return online Distribution period from Table III or life expectancy  from Life Expectancy Table I or Table II2           5. Amending a tax return online Required distribution (divide line 3 by line 4)3                         1. Amending a tax return online Age 75½ 76½ 77½ 78½ 79½ 2. Amending a tax return online Year age was reached           3. Amending a tax return online Value of IRA at the close of business on  December 31 of the year immediately prior to the year on line 21           4. Amending a tax return online Distribution period from Table III or life expectancy from Life Expectancy Table I or Table II2           5. Amending a tax return online Required distribution (divide line 3 by line 4)3                         1. Amending a tax return online Age 80½ 81½ 82½ 83½ 84½ 2. Amending a tax return online Year age was reached           3. Amending a tax return online Value of IRA at the close of business on  December 31 of the year immediately prior to the year on line 21           4. Amending a tax return online Distribution period from Table III or life expectancy from Life Expectancy Table I or Table II2           5. Amending a tax return online Required distribution (divide line 3 by line 4)3                         1. Amending a tax return online Age 85½ 86½ 87½ 88½ 89½ 2. Amending a tax return online Year age was reached           3. Amending a tax return online Value of IRA at the close of business on  December 31 of the year immediately prior to the year on line 21           4. Amending a tax return online Distribution period from Table III or life expectancy from Life Expectancy Table I or Table II2           5. Amending a tax return online Required distribution (divide line 3 by line 4)3             1If you have more than one IRA, you must figure the required distribution separately for each IRA. Amending a tax return online 2Use the appropriate life expectancy or distribution period for each year and for each IRA. Amending a tax return online 3If you have more than one IRA, you must withdraw an amount equal to the total of the required distributions figured for each IRA. Amending a tax return online You can, however, withdraw the total from one IRA or from more than one IRA. Amending a tax return online Appendix B. Amending a tax return online Worksheets for Social Security Recipients Who Contribute to a Traditional IRA If you receive social security benefits, have taxable compensation, contribute to your traditional IRA, and you or your spouse is covered by an employer retirement plan, complete the following worksheets. Amending a tax return online (See Are You Covered by an Employer Plan? in chapter 1. Amending a tax return online )  Use Worksheet 1 to figure your modified adjusted gross income. Amending a tax return online This amount is needed in the computation of your IRA deduction, if any, which is figured using Worksheet 2. Amending a tax return online   The IRA deduction figured using Worksheet 2 is entered on your tax return. Amending a tax return online Worksheet 1 Computation of Modified AGI (For use only by taxpayers who receive social security benefits)   Filing Status — Check only one box:  □ A. Amending a tax return online Married filing jointly  □ B. Amending a tax return online Single, Head of Household, Qualifying Widow(er), or Married filing separately and  lived apart from your spouse during the entire year  □ C. Amending a tax return online Married filing separately and lived with your spouse at any time during the year     1. Amending a tax return online Adjusted gross income (AGI) from Form 1040 or Form 1040A (For purposes of this worksheet, figure your AGI without taking into account any social security benefits from Form SSA-1099 or RRB-1099, any deduction for contributions to a traditional IRA, any student loan interest deduction, any tuition and fees deduction, any domestic production activities deduction, or any exclusion of interest from savings bonds to be reported on Form 8815. Amending a tax return online )  1. Amending a tax return online   2. Amending a tax return online Enter the amount in box 5 of all Forms SSA-1099 and Forms RRB-1099  2. Amending a tax return online   3. Amending a tax return online Enter one-half of line 2  3. Amending a tax return online   4. Amending a tax return online Enter the amount of any foreign earned income exclusion, foreign housing exclusion, U. Amending a tax return online S. Amending a tax return online possessions income exclusion, exclusion of income from Puerto Rico you claimed as a bona fide resident of Puerto Rico, or exclusion of employer-provided adoption benefits  4. Amending a tax return online   5. Amending a tax return online Enter the amount of any tax-exempt interest reported on line 8b of Form 1040 or 1040A  5. Amending a tax return online   6. Amending a tax return online Add lines 1, 3, 4, and 5  6. Amending a tax return online   7. Amending a tax return online Enter the amount listed below for your filing status. Amending a tax return online $32,000 if you checked box A above. Amending a tax return online $25,000 if you checked box B above. Amending a tax return online $0 if you checked box C above. Amending a tax return online  7. Amending a tax return online   8. Amending a tax return online Subtract line 7 from line 6. Amending a tax return online If zero or less, enter -0- on this line  8. Amending a tax return online   9. Amending a tax return online If line 8 is zero, skip to line 17, enter -0-, and continue with line 18. Amending a tax return online   If line 8 is more than zero, enter the amount listed below for your filing status. Amending a tax return online $12,000 if you checked box A above. Amending a tax return online $9,000 if you checked box B above. Amending a tax return online $0 if you checked box C above  9. Amending a tax return online   10. Amending a tax return online Subtract line 9 from line 8. Amending a tax return online If zero or less, enter -0-  10. Amending a tax return online   11. Amending a tax return online Enter the smaller of line 8 or line 9  11. Amending a tax return online   12. Amending a tax return online Enter one-half of line 11  12. Amending a tax return online   13. Amending a tax return online Enter the smaller of line 3 or line 12  13. Amending a tax return online   14. Amending a tax return online Multiply line 10 by . Amending a tax return online 85. Amending a tax return online If line 10 is zero, enter -0-  14. Amending a tax return online   15. Amending a tax return online Add lines 13 and 14  15. Amending a tax return online   16. Amending a tax return online Multiply line 2 by . Amending a tax return online 85  16. Amending a tax return online   17. Amending a tax return online Taxable benefits to be included in modified AGI for traditional IRA deduction purposes. Amending a tax return online  Enter the smaller of line 15 or line 16  17. Amending a tax return online   18. Amending a tax return online Enter the amount of any employer-provided adoption benefits exclusion and any foreign earned income exclusion and foreign housing exclusion or deduction that you claimed  18. Amending a tax return online   19. Amending a tax return online Modified AGI for determining your reduced traditional IRA deduction — add lines 1, 17, and 18. Amending a tax return online Enter here and on line 2 of Worksheet 2, next  19. Amending a tax return online   Appendix B. Amending a tax return online (Continued) Worksheet 2 Computation of Traditional IRA Deduction For 2013 (For use only by taxpayers who receive social security benefits)   IF your filing status is . Amending a tax return online . Amending a tax return online . Amending a tax return online AND your modified AGI is over . Amending a tax return online . Amending a tax return online . Amending a tax return online THEN enter on line 1 below . Amending a tax return online . Amending a tax return online . Amending a tax return online                 married filing jointly or qualifying widow(er)   $95,000*     $115,000                 married filing jointly (you are not covered by an employer plan but your spouse is)   $178,000*     $188,000                 single, or head of household   $59,000*     $69,000                 married filing separately**   $0*     $10,000                 *If your modified AGI is not over this amount, you can take an IRA deduction for your contributions of up to the lesser of $5,500 ($6,500 if you are age 50 or older) or your taxable compensation. Amending a tax return online Skip this worksheet, proceed to Worksheet 3, and enter your IRA deduction on line 2 of Worksheet 3. Amending a tax return online  **If you did not live with your spouse at any time during the year, consider your filing status as single. Amending a tax return online  Note. Amending a tax return online If you were married and you or your spouse worked and you both contributed to IRAs, figure the deduction for each of you separately. Amending a tax return online               1. Amending a tax return online Enter the applicable amount from above 1. Amending a tax return online   2. Amending a tax return online Enter your modified AGI from Worksheet 1, line 19 2. Amending a tax return online     Note. Amending a tax return online If line 2 is equal to or more than the amount on line 1, stop here; your traditional IRA contributions are not deductible. Amending a tax return online Proceed to Worksheet 3. Amending a tax return online     3. Amending a tax return online Subtract line 2 from line 1 3. Amending a tax return online   4. Amending a tax return online Multiply line 3 by the percentage below that applies to you. Amending a tax return online If the result is not a multiple of $10, round it to the next highest multiple of $10. Amending a tax return online (For example, $611. Amending a tax return online 40 is rounded to $620. Amending a tax return online ) However, if the result is less than $200, enter $200. Amending a tax return online       Married filing jointly or qualifying widow(er) and you are covered by an employer plan, multiply line 3 by 27. Amending a tax return online 5%  (. Amending a tax return online 275) (by 32. Amending a tax return online 5% (. Amending a tax return online 325) if you are age 50 or older). Amending a tax return online All others, multiply line 3 by 55% (. Amending a tax return online 55) (by 65% (. Amending a tax return online 65) if you are age 50 or older). Amending a tax return online 4. Amending a tax return online   5. Amending a tax return online Enter your compensation minus any deductions on Form 1040 or Form 1040NR, line 27 (deductible part of self-employment tax) and line 28 (self-employed SEP, SIMPLE, and qualified plans). Amending a tax return online If you are the lower-income spouse, include your spouse's compensation reduced by his or her traditional IRA and Roth IRA contributions for this year 5. Amending a tax return online   6. Amending a tax return online Enter contributions you made, or plan to make, to your traditional IRA for 2013, but do not enter more than $5,500 ($6,500 if you are age 50 or older) 6. Amending a tax return online   7. Amending a tax return online Deduction. Amending a tax return online Compare lines 4, 5, and 6. Amending a tax return online Enter the smallest amount here (or a smaller amount if you choose). Amending a tax return online Enter this amount on the Form 1040 or 1040A line for your IRA. Amending a tax return online (If the amount on line 6 is more than the amount on line 7, complete line 8. Amending a tax return online ) 7. Amending a tax return online   8. Amending a tax return online Nondeductible contributions. Amending a tax return online Subtract line 7 from line 5 or 6, whichever is smaller. Amending a tax return online Enter the result here and on line 1 of your Form 8606, Nondeductible IRAs. Amending a tax return online 8. Amending a tax return online   Appendix B. Amending a tax return online (Continued) Worksheet 3   Computation of Taxable Social Security Benefits   (For use by taxpayers who receive social security benefits and take a traditional IRA deduction)     Filing Status — Check only one box:                   □ A. Amending a tax return online Married filing jointly                   □ B. Amending a tax return online Single, Head of Household, Qualifying Widow(er), or Married filing separately  and lived apart from your spouse during the entire year                   □ C. Amending a tax return online Married filing separately and lived with your spouse at any time during the  year             1. Amending a tax return online Adjusted gross income (AGI) from Form 1040 or Form 1040A (For purposes of this worksheet, figure your AGI without taking into account any IRA deduction, any student loan interest deduction, any tuition and fees deduction, any domestic production activities deduction, any social security benefits from Form SSA-1099 or RRB-1099, or any exclusion of interest from savings bonds to be reported on Form 8815. Amending a tax return online ) 1. Amending a tax return online   2. Amending a tax return online Deduction(s) from line 7 of Worksheet(s) 2 2. Amending a tax return online   3. Amending a tax return online Subtract line 2 from line 1 3. Amending a tax return online   4. Amending a tax return online Enter amount in box 5 of all Forms SSA-1099 and Forms RRB-1099 4. Amending a tax return online   5. Amending a tax return online Enter one-half of line 4 5. Amending a tax return online   6. Amending a tax return online Enter the amount of any foreign earned income exclusion, foreign housing exclusion, exclusion of income from U. Amending a tax return online S. Amending a tax return online possessions, exclusion of income from Puerto Rico you claimed as a bona fide resident of Puerto Rico, or exclusion of employer-provided adoption benefits 6. Amending a tax return online   7. Amending a tax return online Enter the amount of any tax-exempt interest reported on line 8b of Form 1040 or 1040A 7. Amending a tax return online   8. Amending a tax return online Add lines 3, 5, 6, and 7 8. Amending a tax return online   9. Amending a tax return online Enter the amount listed below for your filing status. Amending a tax return online $32,000 if you checked box A above. Amending a tax return online $25,000 if you checked box B above. Amending a tax return online $0 if you checked box C above. Amending a tax return online 9. Amending a tax return online   10. Amending a tax return online Subtract line 9 from line 8. Amending a tax return online If zero or less, enter -0- on this line. Amending a tax return online 10. Amending a tax return online   11. Amending a tax return online If line 10 is zero, stop here. Amending a tax return online None of your social security benefits are taxable. Amending a tax return online  If line 10 is more than zero, enter the amount listed below for your filing status. Amending a tax return online $12,000 if you checked box A above. Amending a tax return online $9,000 if you checked box B above. Amending a tax return online $0 if you checked box C above. Amending a tax return online 11. Amending a tax return online   12. Amending a tax return online Subtract line 11 from line 10. Amending a tax return online If zero or less, enter -0- 12. Amending a tax return online   13. Amending a tax return online Enter the smaller of line 10 or line 11 13. Amending a tax return online   14. Amending a tax return online Enter one-half of line 13 . Amending a tax return online 14. Amending a tax return online   15. Amending a tax return online Enter the smaller of line 5 or line 14 15. Amending a tax return online   16. Amending a tax return online Multiply line 12 by . Amending a tax return online 85. Amending a tax return online If line 12 is zero, enter -0- 16. Amending a tax return online   17. Amending a tax return online Add lines 15 and 16 17. Amending a tax return online   18. Amending a tax return online Multiply line 4 by . Amending a tax return online 85 18. Amending a tax return online   19. Amending a tax return online Taxable social security benefits. Amending a tax return online Enter the smaller of line 17 or line 18 19. Amending a tax return online   Appendix B. Amending a tax return online (Continued) Comprehensive Example Determining Your Traditional IRA Deduction and the Taxable Portion of Your Social Security Benefits John Black is married and files a joint return. Amending a tax return online He is 65 years old and had 2013 wages of $89,500. Amending a tax return online His wife did not work in 2013. Amending a tax return online He also received social security benefits of $12,000 and made a $6,000 contribution to his traditional IRA for the year. Amending a tax return online He had no foreign income, no tax-exempt interest, and no adjustments to income on lines 23 through 36 on his Form 1040. Amending a tax return online He participated in a section 401(k) retirement plan at work. Amending a tax return online  John completes worksheets 1 and 2. Amending a tax return online Worksheet 2 shows that his 2013 IRA deduction is $4,980. Amending a tax return online He must either withdraw the contributions that are more than the deduction (the $1,020 shown on line 8 of Worksheet 2), or treat the excess amounts as nondeductible contributions (in which case he must complete Form 8606 and attach it to his Form 1040). Amending a tax return online  The completed worksheets that follow show how John figured his modified AGI to determine the IRA deduction and the taxable social security benefits to report on his Form 1040. Amending a tax return online Worksheet 1 Computation of Modified AGI (For use only by taxpayers who receive social security benefits)   Filing Status — Check only one box:  ☑ A. Amending a tax return online Married filing jointly  □ B. Amending a tax return online Single, Head of Household, Qualifying Widow(er), or Married filing separately and lived apart from your spouse during the entire year  □ C. Amending a tax return online Married filing separately and lived with your spouse at any time during the year     1. Amending a tax return online Adjusted gross income (AGI) from Form 1040 or Form 1040A (For purposes of this worksheet, figure your AGI without taking into account any social security benefits from Form SSA-1099 or RRB-1099, any deduction for contributions to a traditional IRA, any student loan interest deduction, any tuition and fees deduction, any domestic production activities deduction, or any exclusion of interest from savings bonds to be reported on Form 8815. Amending a tax return online ) 1. Amending a tax return online 89,500 2. Amending a tax return online Enter the amount in box 5 of all Forms SSA-1099 and Forms RRB-1099 2. Amending a tax return online 12,000 3. Amending a tax return online Enter one-half of line 2 3. Amending a tax return online 6,000 4. Amending a tax return online Enter the amount of any foreign earned income exclusion, foreign housing exclusion, U. Amending a tax return online S. Amending a tax return online possessions income exclusion, exclusion of income from Puerto Rico you claimed as a bona fide resident of Puerto Rico, or exclusion of employer-provided adoption benefits 4. Amending a tax return online 0 5. Amending a tax return online Enter the amount of any tax-exempt interest reported on line 8b of Form 1040 or 1040A 5. Amending a tax return online 0 6. Amending a tax return online Add lines 1, 3, 4, and 5 6. Amending a tax return online 95,500 7. Amending a tax return online Enter the amount listed below for your filing status. Amending a tax return online $32,000 if you checked box A above. Amending a tax return online $25,000 if you checked box B above. Amending a tax return online $0 if you checked box C above. Amending a tax return online 7. Amending a tax return online 32,000 8. Amending a tax return online Subtract line 7 from line 6. Amending a tax return online If zero or less, enter -0- on this line 8. Amending a tax return online 63,500 9. Amending a tax return online If line 8 is zero, skip to line 17, enter -0-, and continue with line 18. Amending a tax return online   If line 8 is more than zero, enter the amount listed below for your filing status. Amending a tax return online $12,000 if you checked box A above. Amending a tax return online $9,000 if you checked box B above. Amending a tax return online $0 if you checked box C above 9. Amending a tax return online 12,000 10. Amending a tax return online Subtract line 9 from line 8. Amending a tax return online If zero or less, enter -0- 10. Amending a tax return online 51,500 11. Amending a tax return online Enter the smaller of line 8 or line 9 11. Amending a tax return online 12,000 12. Amending a tax return online Enter one-half of line 11 12. Amending a tax return online 6,000 13. Amending a tax return online Enter the smaller of line 3 or line 12 13. Amending a tax return online 6,000 14. Amending a tax return online Multiply line 10 by . Amending a tax return online 85. Amending a tax return online If line 10 is zero, enter -0- 14. Amending a tax return online 43,775 15. Amending a tax return online Add lines 13 and 14 15. Amending a tax return online 49,775 16. Amending a tax return online Multiply line 2 by . Amending a tax return online 85 16. Amending a tax return online 10,200 17. Amending a tax return online Taxable benefits to be included in modified AGI for traditional IRA deduction purposes. Amending a tax return online  Enter the smaller of line 15 or line 16 17. Amending a tax return online 10,200 18. Amending a tax return online Enter the amount of any employer-provided adoption benefits exclusion and any foreign earned income exclusion and foreign housing exclusion or deduction that you claimed 18. Amending a tax return online 0 19. Amending a tax return online Modified AGI for determining your reduced traditional IRA deduction — add lines 1, 17, and 18. Amending a tax return online Enter here and on line 2 of Worksheet 2, next 19. Amending a tax return online 99,700 Appendix B. Amending a tax return online (Continued) Worksheet 2 Computation of Traditional IRA Deduction For 2013 (For use only by taxpayers who receive social security benefits)   IF your filing status is . Amending a tax return online . Amending a tax return online . Amending a tax return online AND your modified AGI is over . Amending a tax return online . Amending a tax return online . Amending a tax return online THEN enter on line 1 below . Amending a tax return online . Amending a tax return online . Amending a tax return online                 married filing jointly or qualifying widow(er)   $95,000*     $115,000                 married filing jointly (you are not covered by an employer plan but your spouse is)   $178,000*     $188,000                 single, or head of household   $59,000*     $69,000                 married filing separately**   $0*     $10,000                 *If your modified AGI is not over this amount, you can take an IRA deduction for your contributions of up to the lesser of $5,500 ($6,500 if you are age 50 or older) or your taxable compensation. Amending a tax return online Skip this worksheet, proceed to Worksheet 3, and enter your IRA deduction on line 2 of Worksheet 3. Amending a tax return online  **If you did not live with your spouse at any time during the year, consider your filing status as single. Amending a tax return online  Note. Amending a tax return online If you were married and you or your spouse worked and you both contributed to IRAs, figure the deduction for each of you separately. Amending a tax return online               1. Amending a tax return online Enter the applicable amount from above 1. Amending a tax return online 115,000 2. Amending a tax return online Enter your modified AGI from Worksheet 1, line 19 2. Amending a tax return online 99,700   Note. Amending a tax return online If line 2 is equal to or more than the amount on line 1, stop here; your traditional IRA contributions are not deductible. Amending a tax return online Proceed to Worksheet 3. Amending a tax return online     3. Amending a tax return online Subtract line 2 from line 1 3. Amending a tax return online 15,300 4. Amending a tax return online Multiply line 3 by the percentage below that applies to you. Amending a tax return online If the result is not a multiple of $10, round it to the next highest multiple of $10. Amending a tax return online (For example, $611. Amending a tax return online 40 is rounded to $620. Amending a tax return online ) However, if the result is less than $200, enter $200. Amending a tax return online       Married filing jointly or qualifying widow(er) and you are covered by an employer plan, multiply line 3 by 27. Amending a tax return online 5%  (. Amending a tax return online 275) (by 32. Amending a tax return online 5% (. Amending a tax return online 325) if you are age 50 or older). Amending a tax return online All others, multiply line 3 by 55% (. Amending a tax return online 55) (by 65% (. Amending a tax return online 65) if you are age 50 or older). Amending a tax return online 4. Amending a tax return online 4,980 5. Amending a tax return online Enter your compensation minus any deductions on Form 1040 or Form 1040NR, line 27 (deductible part of self-employment tax) and line 28 (self-employed SEP, SIMPLE, and qualified plans). Amending a tax return online If you are the lower-income spouse, include your spouse's compensation reduced by his or her traditional IRA and Roth IRA contributions for this year 5. Amending a tax return online 89,500 6. Amending a tax return online Enter contributions you made, or plan to make, to your traditional IRA for 2013, but do not enter more than $5,500 ($6,500 if you are age 50 or older) 6. Amending a tax return online 6,000 7. Amending a tax return online Deduction. Amending a tax return online Compare lines 4, 5, and 6. Amending a tax return online Enter the smallest amount here (or a smaller amount if you choose). Amending a tax return online Enter this amount on the Form 1040 or 1040A line for your IRA. Amending a tax return online (If the amount on line 6 is more than the amount on line 7, complete line 8. Amending a tax return online ) 7. Amending a tax return online 4,980 8. Amending a tax return online Nondeductible contributions. Amending a tax return online Subtract line 7 from line 5 or 6, whichever is smaller. Amending a tax return online Enter the result here and on line 1 of your Form 8606, Nondeductible IRAs. Amending a tax return online 8. Amending a tax return online 1,020 Appendix B. Amending a tax return online (Continued) Worksheet 3   Computation of Taxable Social Security Benefits   (For use by taxpayers who receive social security benefits and take a traditional IRA deduction)     Filing Status — Check only one box:                   ☑ A. Amending a tax return online Married filing jointly                   □ B. Amending a tax return online Single, Head of Household, Qualifying Widow(er), or Married filing separately  and lived apart from your spouse during the entire year                   □ C. Amending a tax return online Married filing separately and lived with your spouse at any time during the  year             1. Amending a tax return online Adjusted gross income (AGI) from Form 1040 or Form 1040A (For purposes of this worksheet, figure your AGI without taking into account any IRA deduction, any student loan interest deduction, any tuition and fees deduction, any domestic production activities deduction, any social security benefits from Form SSA-1099 or RRB-1099, or any exclusion of interest from savings bonds to be reported on Form 8815. Amending a tax return online ) 1. Amending a tax return online 89,500 2. Amending a tax return online Deduction(s) from line 7 of Worksheet(s) 2 2. Amending a tax return online 4,980 3. Amending a tax return online Subtract line 2 from line 1 3. Amending a tax return online 84,520 4. Amending a tax return online Enter amount in box 5 of all Forms SSA-1099 and Forms RRB-1099 4. Amending a tax return online 12,000 5. Amending a tax return online Enter one-half of line 4 5. Amending a tax return online 6,000 6. Amending a tax return online Enter the amount of any foreign earned income exclusion, foreign housing exclusion, exclusion of income from U. Amending a tax return online S. Amending a tax return online possessions, exclusion of income from Puerto Rico you claimed as a bona fide resident of Puerto Rico, or exclusion of employer-provided adoption benefits 6. Amending a tax return online 0 7. Amending a tax return online Enter the amount of any tax-exempt interest reported on line 8b of Form 1040 or 1040A 7. Amending a tax return online 0 8. Amending a tax return online Add lines 3, 5, 6, and 7 8. Amending a tax return online 90,520 9. Amending a tax return online Enter the amount listed below for your filing status. Amending a tax return online $32,000 if you checked box A above. Amending a tax return online $25,000 if you checked box B above. Amending a tax return online $0 if you checked box C above. Amending a tax return online 9. Amending a tax return online 32,000 10. Amending a tax return online Subtract line 9 from line 8. Amending a tax return online If zero or less, enter -0- on this line. Amending a tax return online 10. Amending a tax return online 58,520 11. Amending a tax return online If line 10 is zero, stop here. Amending a tax return online None of your social security benefits are taxable. Amending a tax return online  If line 10 is more than zero, enter the amount listed below for your filing status. Amending a tax return online $12,000 if you checked box A above. Amending a tax return online $9,000 if you checked box B above. Amending a tax return online $0 if you checked box C above. Amending a tax return online 11. Amending a tax return online 12,000 12. Amending a tax return online Subtract line 11 from line 10. Amending a tax return online If zero or less, enter -0- 12. Amending a tax return online 46,520 13. Amending a tax return online Enter the smaller of line 10 or line 11 13. Amending a tax return online 12,000 14. Amending a tax return online Enter one-half of line 13 . Amending a tax return online 14. Amending a tax return online 6,000 15. Amending a tax return online Enter the smaller of line 5 or line 14 15. Amending a tax return online 6,000 16. Amending a tax return online Multiply line 12 by . Amending a tax return online 85. Amending a tax return online If line 12 is zero, enter -0- 16. Amending a tax return online 39,542 17. Amending a tax return online Add lines 15 and 16 17. Amending a tax return online 45,542 18. Amending a tax return online Multiply line 4 by . Amending a tax return online 85 18. Amending a tax return online 10,200 19. Amending a tax return online Taxable social security benefits. Amending a tax return online Enter the smaller of line 17 or line 18 19. Amending a tax return online 10,200 Appendix C. Amending a tax return online Life Expectancy Tables   Table I (Single Life Expectancy) (For Use by Beneficiaries)         Age Life Expectancy Age Life Expectancy 0 82. Amending a tax return online 4 28 55. Amending a tax return online 3 1 81. Amending a tax return online 6 29 54. Amending a tax return online 3 2 80. Amending a tax return online 6 30 53. Amending a tax return online 3 3 79. Amending a tax return online 7 31 52. Amending a tax return online 4 4 78. Amending a tax return online 7 32 51. Amending a tax return online 4 5 77. Amending a tax return online 7 33 50. Amending a tax return online 4 6 76. Amending a tax return online 7 34 49. Amending a tax return online 4 7 75. Amending a tax return online 8 35 48. Amending a tax return online 5 8 74. Amending a tax return online 8 36 47. Amending a tax return online 5 9 73. Amending a tax return online 8 37 46. Amending a tax return online 5 10 72. Amending a tax return online 8 38 45. Amending a tax return online 6 11 71. Amending a tax return online 8 39 44. Amending a tax return online 6 12 70. Amending a tax return online 8 40 43. Amending a tax return online 6 13 69. Amending a tax return online 9 41 42. Amending a tax return online 7 14 68. Amending a tax return online 9 42 41. Amending a tax return online 7 15 67. Amending a tax return online 9 43 40. Amending a tax return online 7 16 66. Amending a tax return online 9 44 39. Amending a tax return online 8 17 66. Amending a tax return online 0 45 38. Amending a tax return online 8 18 65. Amending a tax return online 0 46 37. Amending a tax return online 9 19 64. Amending a tax return online 0 47 37. Amending a tax return online 0 20 63. Amending a tax return online 0 48 36. Amending a tax return online 0 21 62. Amending a tax return online 1 49 35. Amending a tax return online 1 22 61. Amending a tax return online 1 50 34. Amending a tax return online 2 23 60. Amending a tax return online 1 51 33. Amending a tax return online 3 24 59. Amending a tax return online 1 52 32. Amending a tax return online 3 25 58. Amending a tax return online 2 53 31. Amending a tax return online 4 26 57. Amending a tax return online 2 54 30. Amending a tax return online 5 27 56. Amending a tax return online 2 55 29. Amending a tax return online 6 Appendix C. Amending a tax return online (Continued)   Table I (Single Life Expectancy) (For Use by Beneficiaries)         Age Life Expectancy Age Life Expectancy 56 28. Amending a tax return online 7 84 8. Amending a tax return online 1 57 27. Amending a tax return online 9 85 7. Amending a tax return online 6 58 27. Amending a tax return online 0 86 7. Amending a tax return online 1 59 26. Amending a tax return online 1 87 6. Amending a tax return online 7 60 25. Amending a tax return online 2 88 6. Amending a tax return online 3 61 24. Amending a tax return online 4 89 5. Amending a tax return online 9 62 23. Amending a tax return online 5 90 5. Amending a tax return online 5 63 22. Amending a tax return online 7 91 5. Amending a tax return online 2 64 21. Amending a tax return online 8 92 4. Amending a tax return online 9 65 21. Amending a tax return online 0 93 4. Amending a tax return online 6 66 20. Amending a tax return online 2 94 4. Amending a tax return online 3 67 19. Amending a tax return online 4 95 4. Amending a tax return online 1 68 18. Amending a tax return online 6 96 3. Amending a tax return online 8 69 17. Amending a tax return online 8 97 3. Amending a tax return online 6 70 17. Amending a tax return online 0 98 3. Amending a tax return online 4 71 16. Amending a tax return online 3 99 3. Amending a tax return online 1 72 15. Amending a tax return online 5 100 2. Amending a tax return online 9 73 14. Amending a tax return online 8 101 2. Amending a tax return online 7 74 14. Amending a tax return online 1 102 2. Amending a tax return online 5 75 13. Amending a tax return online 4 103 2. Amending a tax return online 3 76 12. Amending a tax return online 7 104 2. Amending a tax return online 1 77 12. Amending a tax return online 1 105 1. Amending a tax return online 9 78 11. Amending a tax return online 4 106 1. Amending a tax return online 7 79 10. Amending a tax return online 8 107 1. Amending a tax return online 5 80 10. Amending a tax return online 2 108 1. Amending a tax return online 4 81 9. Amending a tax return online 7 109 1. Amending a tax return online 2 82 9. Amending a tax return online 1 110 1. Amending a tax return online 1 83 8. Amending a tax return online 6 111 and over 1. Amending a tax return online 0 Appendix C. Amending a tax return online Life Expectancy Tables (Continued) Table II (Joint Life and Last Survivor Expectancy)  (For Use by Owners Whose Spouses Are More Than 10 Years Younger and Are the Sole Beneficiaries of Their IRAs) Ages 20 21 22 23 24 25 26 27 28 29 20 70. Amending a tax return online 1 69. Amending a tax return online 6 69. Amending a tax return online 1 68. Amending a tax return online 7 68. Amending a tax return online 3 67. Amending a tax return online 9 67. Amending a tax return online 5 67. Amending a tax return online 2 66. Amending a tax return online 9 66. Amending a tax return online 6 21 69. Amending a tax return online 6 69. Amending a tax return online 1 68. Amending a tax return online 6 68. Amending a tax return online 2 67. Amending a tax return online 7 67. Amending a tax return online 3 66. Amending a tax return online 9 66. Amending a tax return online 6 66. Amending a tax return online 2 65. Amending a tax return online 9 22 69. Amending a tax return online 1 68. Amending a tax return online 6 68. Amending a tax return online 1 67. Amending a tax return online 6 67. Amending a tax return online 2 66. Amending a tax return online 7 66. Amending a tax return online 3 65. Amending a tax return online 9 65. Amending a tax return online 6 65. Amending a tax return online 2 23 68. Amending a tax return online 7 68. Amending a tax return online 2 67. Amending a tax return online 6 67. Amending a tax return online 1 66. Amending a tax return online 6 66. 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Amending a tax return online 6 59. Amending a tax return online 7 58. Amending a tax return online 8 57. Amending a tax return online 8 56. Amending a tax return online 9 56. Amending a tax return online 0 55. Amending a tax return online 1 55 63. Amending a tax return online 4 62. Amending a tax return online 5 61. Amending a tax return online 5 60. Amending a tax return online 6 59. Amending a tax return online 6 58. Amending a tax return online 7 57. Amending a tax return online 8 56. Amending a tax return online 8 55. Amending a tax return online 9 55. Amending a tax return online 0 56 63. Amending a tax return online 4 62. Amending a tax return online 4 61. Amending a tax return online 5 60. Amending a tax return online 5 59. Amending a tax return online 6 58. Amending a tax return online 7 57. Amending a tax return online 7 56. Amending a tax return online 8 55. Amending a tax return online 9 54. Amending a tax return online 9 57 63. Amending a tax return online 4 62. Amending a tax return online 4 61. Amending a tax return online 5 60. Amending a tax return online 5 59. Amending a tax return online 6 58. Amending a tax return online 6 57. Amending a tax return online 7 56. Amending a tax return online 7 55. Amending a tax return online 8 54. Amending a tax return online 9 58 63. Amending a tax return online 3 62. Amending a tax return online 4 61. Amending a tax return online 4 60. Amending a tax return online 5 59. Amending a tax return online 5 58. Amending a tax return online 6 57. Amending a tax return online 6 56. Amending a tax return online 7 55. Amending a tax return online 8 54. Amending a tax return online 8 59 63. Amending a tax return online 3 62. Amending a tax return online 3 61. Amending a tax return online 4 60. Amending a tax return online 4 59. Amending a tax return online 5 58. Amending a tax return online 5 57. Amending a tax return online 6 56. Amending a tax return online 7 55. Amending a tax return online 7 54. Amending a tax return online 8 Appendix C. Amending a tax return online (Continued) Table II (continued) (Joint Life and Last Survivor Expectancy)  (For Use by Owners Whose Spouses Are More Than 10 Years Younger and Are the Sole Beneficiaries of Their IRAs) Ages 20 21 22 23 24 25 26 27 28 29 60 63. Amending a tax return online 3 62. Amending a tax return online 3 61. Amending a tax return online 4 60. Amending a tax return online 4 59. Amending a tax return online 5 58. Amending a tax return online 5 57. Amending a tax return online 6 56. Amending a tax return online 6 55. Amending a tax return online 7 54. Amending a tax return online 7 61 63. Amending a tax return online 3 62. Amending a tax return online 3 61. Amending a tax return online 3 60. Amending a tax return online 4 59. Amending a tax return online 4 58. Amending a tax return online 5 57. Amending a tax return online 5 56. Amending a tax return online 6 55. Amending a tax return online 6 54. Amending a tax return online 7 62 63. Amending a tax return online 2 62. Amending a tax return online 3 61. Amending a tax return online 3 60. Amending a tax return online 4 59. Amending a tax return online 4 58. Amending a tax return online 4 57. Amending a tax return online 5 56. Amending a tax return online 5 55. Amending a tax return online 6 54. Amending a tax return online 7 63 63. Amending a tax return online 2 62. Amending a tax return online 3 61. Amending a tax return online 3 60. Amending a tax return online 3 59. Amending a tax return online 4 58. Amending a tax return online 4 57. Amending a tax return online 5 56. Amending a tax return online 5 55. Amending a tax return online 6 54. Amending a tax return online 6 64 63. Amending a tax return online 2 62. Amending a tax return online 2 61. Amending a tax return online 3 60. Amending a tax return online 3 59. Amending a tax return online 4 58. Amending a tax return online 4 57. Amending a tax return online 4 56. Amending a tax return online 5 55. Amending a tax return online 5 54. Amending a tax return online 6 65 63. Amending a tax return online 2 62. Amending a tax return online 2 61. Amending a tax return online 3 60. Amending a tax return online 3 59. Amending a tax return online 3 58. Amending a tax return online 4 57. Amending a tax return online 4 56. Amending a tax return online 5 55. Amending a tax return online 5 54. Amending a tax return online 6 66 63. Amending a tax return online 2 62. Amending a tax return online 2 61. Amending a tax return online 2 60. Amending a tax return online 3 59. Amending a tax return online 3 58. Amending a tax return online 4 57. Amending a tax return online 4 56. Amending a tax return online 4 55. Amending a tax return online 5 54. Amending a tax return online 5 67 63. Amending a tax return online 2 62. Amending a tax return online 2 61. Amending a tax return online 2 60. Amending a tax return online 3 59. Amending a tax return online 3 58. Amending a tax return online 3 57. Amending a tax return online 4 56. Amending a tax return online 4 55. Amending a tax return online 5 54. Amending a tax return online 5 68 63. Amending a tax return online 1 62. Amending a tax return online 2 61. Amending a tax return online 2 60. Amending a tax return online 2 59. Amending a tax return online 3 58. Amending a tax return online 3 57. Amending a tax return online 4 56. Amending a tax return online 4 55. Amending a tax return online 4 54. Amending a tax return online 5 69 63. Amending a tax return online 1 62. Amending a tax return online 2 61. Amending a tax return online 2 60. Amending a tax return online 2 59. Amending a tax return online 3 58. Amending a tax return online 3 57. Amending a tax return online 3 56. Amending a tax return online 4 55. Amending a tax return online 4 54. Amending a tax return online 5 70 63. Amending a tax return online 1 62. Amending a tax return online 2 61. Amending a tax return online 2 60. Amending a tax return online 2 59. Amending a tax return online 3 58. Amending a tax return online 3 57. Amending a tax return online 3 56. Amending a tax return online 4 55. Amending a tax return online 4 54. Amending a tax return online 4 71 63. Amending a tax return online 1 62. Amending a tax return online 1 61. Amending a tax return online 2 60. Amending a tax return online 2 59. Amending a tax return online 2 58. Amending a tax return online 3 57. Amending a tax return online 3 56. Amending a tax return online 4 55. Amending a tax return online 4 54. Amending a tax return online 4 72 63. Amending a tax return online 1 62. Amending a tax return online 1 61. Amending a tax return online 2 60. Amending a tax return online 2 59. Amending a tax return online 2 58. Amending a tax return online 3 57. Amending a tax return online 3 56. Amending a tax return online 3 55. Amending a tax return online 4 54. Amending a tax return online 4 73 63. Amending a tax return online 1 62. Amending a tax return online 1 61. Amending a tax return online 2 60. Amending a tax return online 2 59. Amending a tax return online 2 58. Amending a tax return online 3 57. Amending a tax return online 3 56. Amending a tax return online 3 55. Amending a tax return online 4 54. Amending a tax return online 4 74 63. Amending a tax return online 1 62. Amending a tax return online 1 61. Amending a tax return online 2 60. Amending a tax return online 2 59. Amending a tax return online 2 58. Amending a tax return online 2 57. Amending a tax return online 3 56. Amending a tax return online 3 55. Amending a tax return online 4 54. Amending a tax return online 4 75 63. Amending a tax return online 1 62. Amending a tax return online 1 61. Amending a tax return online 1 60. Amending a tax return online 2 59. Amending a tax return online 2 58. Amending a tax return online 2 57. Amending a tax return online 3 56. Amending a tax return online 3 55. Amending a tax return online 3 54. Amending a tax return online 4 76 63. Amending a tax return online 1 62. Amending a tax return online 1 61. Amending a tax return online 1 60. Amending a tax return online 2 59. Amending a tax return online 2 58. Amending a tax return online 2 57. Amending a tax return online 3 56. Amending a tax return online 3 55. Amending a tax return online 3 54. Amending a tax return online 4 77 63. Amending a tax return online 1 62. Amending a tax return online 1 61. Amending a tax return online 1 60. Amending a tax return online 2 59. Amending a tax return online 2 58. Amending a tax return online 2 57. Amending a tax return online 3 56. Amending a tax return online 3 55. Amending a tax return online 3 54. Amending a tax return online 4 78 63. Amending a tax return online 1 62. Amending a tax return online 1 61. Amending a tax return online 1 60. Amending a tax return online 2 59. Amending a tax return online 2 58. Amending a tax return online 2 57. Amending a tax return online 3 56. Amending a tax return online 3 55. Amending a tax return online 3 54. Amending a tax return online 4 79 63. Amending a tax return online 1 62. Amending a tax return online 1 61. Amending a tax return online 1 60. Amending a tax return online 2 59. Amending a tax return online 2 58. Amending a tax return online 2 57. Amending a tax return online 2 56. Amending a tax return online 3 55. Amending a tax return online 3 54. Amending a tax return online 3 80 63. Amending a tax return online 1 62. Amending a tax return online 1 61. Amending a tax return online 1 60. Amending a tax return online 1 59. Amending a tax return online 2 58. Amending a tax return online 2 57. Amending a tax return online 2 56. Amending a tax return online 3 55. Amending a tax return online 3 54. Amending a tax return online 3 81 63. Amending a tax return online 1 62. Amending a tax return online 1 61. Amending a tax return online 1 60. Amending a tax return online 1 59. Amending a tax return online 2 58. Amending a tax return online 2 57. Amending a tax return online 2 56. Amending a tax return online 3 55. Amending a tax return online 3 54. Amending a tax return online 3 82 63. Amending a tax return online 1 62. Amending a tax return online 1 61. Amending a tax return online 1 60. Amending a tax return online 1 59. Amending a tax return online 2 58. Amending a tax return online 2 57. Amending a tax return online 2 56. Amending a tax return online 3 55. Amending a tax return online 3 54. Amending a tax return online 3 83 63. Amending a tax return online 1 62. Amending a tax return online 1 61. Amending a tax return online 1 60. Amending a tax return online 1 59. Amending a tax return online 2 58. Amending a tax return online 2 57. Amending a tax return online 2 56. Amending a tax return online 3 55. Amending a tax return online 3 54. Amending a tax return online 3 84 63. Amending a tax return online 0 62. Amending a tax return online 1 61. Amending a tax return online 1 60. Amending a tax return online 1 59. Amending a tax return online 2 58. Amending a tax return online 2 57. Amending a tax return online 2 56. Amending a tax return online 3 55. Amending a tax return online 3 54. Amending a tax return online 3 85 63. Amending a tax return online 0 62. Amending a tax return online 1 61. Amending a tax return online 1 60. Amending a tax return online 1 59. Amending a tax return online 2 58. Amending a tax return online 2 57. Amending a tax return online 2 56. Amending a tax return online 3 55. Amending a tax return online 3 54. Amending a tax return online 3 86 63. Amending a tax return online 0 62. Amending a tax return online 1 61. Amending a tax return online 1 60. Amending a tax return online 1 59. Amending a tax return online 2 58. Amending a tax return online 2 57. Amending a tax return online 2 56. Amending a tax return online 2 55. Amending a tax return online 3 54. Amending a tax return online 3 87 63. Amending a tax return online 0 62. Amending a tax return online 1 61. Amending a tax return online 1 60. Amending a tax return online 1 59. Amending a tax return online 2 58. Amending a tax return online 2 57. Amending a tax return online 2 56. Amending a tax return online 2 55. Amending a tax return online 3 54. Amending a tax return online 3 88 63. Amending a tax return online 0 62. Amending a tax return online 1 61. Amending a tax return online 1 60. Amending a tax return online 1 59. Amending a tax return online 2 58. Amending a tax return online 2 57. Amending a tax return online 2 56. Amending a tax return online 2 55. Amending a tax return online 3 54. Amending a tax return online 3 89 63. Amending a tax return online 0 62. Amending a tax return online 1 61. Amending a tax return online 1 60. Amending a tax return online 1 59. Amending a tax return online 1 58. Amending a tax return online 2 57. Amending a tax return online 2 56. Amending a tax return online 2 55. Amending a tax return online 3 54. Amending a tax return online 3 90 63. Amending a tax return online 0 62. Amending a tax return online 1 61. Amending a tax return online 1 60. Amending a tax return online 1 59. Amending a tax return online 1 58. Amending a tax return online 2 57. Amending a tax return online 2 56. Amending a tax return online 2 55. Amending a tax return online 3 54. Amending a tax return online 3 91 63. Amending a tax return online 0 62. Amending a tax return online 1 61. Amending a tax return online 1 60. Amending a tax return online 1 59. Amending a tax return online 1 58. Amending a tax return online 2 57. Amending a tax return online 2 56. Amending a tax return online 2 55. Amending a tax return online 3 54. Amending a tax return online 3 92 63. Amending a tax return online 0 62. Amending a tax return online 1 61. Amending a tax return online 1 60. Amending a tax return online 1 59. Amending a tax return online 1 58. Amending a tax return online 2 57. Amending a tax return online 2 56. Amending a tax return online 2 55. Amending a tax return online 3 54. Amending a tax return online 3 93 63. Amending a tax return online 0 62. Amending a tax return online 1 61. Amending a tax return online 1 60. Amending a tax return online 1 59. Amending a tax return online 1 58. Amending a tax return online 2 57. Amending a tax return online 2 56. Amending a tax return online 2 55. Amending a tax return online 3 54. Amending a tax return online 3 94 63. Amending a tax return online 0 62. Amending a tax return online 1 61. Amending a tax return online 1 60. Amending a tax return online 1 59. Amending a tax return online 1 58. Amending a tax return online 2 57. Amending a tax return online 2 56. Amending a tax return online 2 55. Amending a tax return online 3 54. Amending a tax return online 3 95 63. Amending a tax return online 0 62. Amending a tax return online 1 61. Amending a tax return online 1 60. Amending a tax return online 1 59. Amending a tax return online 1 58. Amending a tax return online 2 57. Amending a tax return online 2 56. Amending a tax return online 2 55. Amending a tax return online 3 54. Amending a tax return online 3 96 63. Amending a tax return online 0 62. Amending a tax return online 1 61. Amending a tax return online 1 60. Amending a tax return online 1 59. Amending a tax return online 1 58. Amending a tax return online 2 57. Amending a tax return online 2 56. Amending a tax return online 2 55. Amending a tax return online 3 54. Amending a tax return online 3 97 63. Amending a tax return online 0 62. Amending a tax return online 1 61. Amending a tax return online 1 60. Amending a tax return online 1 59. Amending a tax return online 1 58. Amending a tax return online 2 57. Amending a tax return online 2 56. Amending a tax return online 2 55. Amending a tax return online 3 54. Amending a tax return online 3 98 63. Amending a tax return online 0 62. Amending a tax return online 1 61. Amending a tax return online 1 60. Amending a tax return online 1 59. Amending a tax return online 1 58. Amending a tax return online 2 57. Amending a tax return online 2 56. Amending a tax return online 2 55. Amending a tax return online 3 54. Amending a tax return online 3 99 63. Amending a tax return online 0 62. Amending a tax return online 1 61. Amending a tax return online 1 60. Amending a tax return online 1 59. Amending a tax return online 1 58. Amending a tax return online 2 57. Amending a tax return online 2 56. Amending a tax return online 2 55. Amending a tax return online 3 54. Amending a tax return online 3 Appendix C. Amending a tax return online (Continued) Table II (continued) (Joint Life and Last Survivor Expectancy)  (For Use by Owners Whose Spouses Are More Than 10 Years Younger and Are the Sole Beneficiaries of Their IRAs) Ages 20 21 22 23 24 25 26 27 28 29 100 63. Amending a tax return online 0 62. Amending a tax return online 1 61. Amending a tax return online 1 60. Amending a tax return online 1 59. Amending a tax return online 1 58. Amending a tax return online 2 57. Amending a tax return online 2 56. Amending a tax return online 2 55. Amending a tax return online 3 54. Amending a tax return online 3 101 63. Amending a tax return online 0 62. Amending a tax return online 1 61. Amending a tax return online 1 60. Amending a tax return online 1 59. Amending a tax return online 1 58. Amending a tax return online 2 57. Amending a tax return online 2 56. Amending a tax return online 2 55. Amending a tax return online 3 54. Amending a tax return online 3 102 63. Amending a tax return online 0 62. Amending a tax return online 1 61. Amending a tax return online 1 60. Amending a tax return online 1 59. Amending a tax return online 1 58. Amending a tax return online 2 57. Amending a tax return online 2 56. Amending a tax return online 2 55. Amending a tax return online 3 54. Amending a tax return online 3 103 63. Amending a tax return online 0 62. Amending a tax return online 1 61. Amending a tax return online 1 60. Amending a tax return online 1 59. Amending a tax return online 1 58. Amending a tax return online 2 57. Amending a tax return online 2 56. Amending a tax return online 2 55. Amending a tax return online 3 54. Amending a tax return online 3 104 63. Amending a tax return online 0 62. Amending a tax return online 1 61. Amending a tax return online 1 60. Amending a tax return online 1 59. Amending a tax return online 1 58. Amending a tax return online 2 57. Amending a tax return online 2 56. Amending a tax return online 2 55. Amending a tax return online 3 54. Amending a tax return online 3 105 63. Amending a tax return online 0 62. Amending a tax return online 1 61. Amending a tax return online 1 60. Amending a tax return online 1 59. Amending a tax return online 1 58. Amending a tax return online 2 57. Amending a tax return online 2 56. Amending a tax return online 2 55. Amending a tax return online 3 54. Amending a tax return online 3 106 63. Amending a tax return online 0 62. Amending a tax return online 1 61. Amending a tax return online 1 60. Amending a tax return online 1 59. Amending a tax return online 1 58. Amending a tax return online 2 57. Amending a tax return online 2 56. Amending a tax return online 2 55. Amending a tax return online 3 54. Amending a tax return online 3 107 63. Amending a tax return online 0 62. Amending a tax return online 1 61. Amending a tax return online 1 60. Amending a tax return online 1 59. Amending a tax return online 1 58. Amending a tax return online 2 57. Amending a tax return online 2 56. Amending a tax return online 2 55. Amending a tax return online 3 54. Amending a tax return online 3 108 63. Amending a tax return online 0 62. Amending a tax return online 1 61. Amending a tax return online 1 60. Amending a tax return online 1 59. Amending a tax return online 1 58. Amending a tax return online 2 57. Amending a tax return online 2 56. Amending a tax return online 2 55. Amending a tax return online 3 54. Amending a tax return online 3 109 63. Amending a tax return online 0 62. Amending a tax return online 1 61. Amending a tax return online 1 60. Amending a tax return online 1 59. Amending a tax return online 1 58. Amending a tax return online 2 57. Amending a tax return online 2 56. Amending a tax return online 2 55. Amending a tax return online 3 54. Amending a tax return online 3 110 63. Amending a tax return online 0 62. Amending a tax return online 1 61. Amending a tax return online 1 60. Amending a tax return online 1 59. Amending a tax return online 1 58. Amending a tax return online 2 57. Amending a tax return online 2 56. Amending a tax return online 2 55. Amending a tax return online 3 54. Amending a tax return online 3 111 63. Amending a tax return online 0 62. Amending a tax return online 1 61. Amending a tax return online 1 60. Amending a tax return online 1 59. Amending a tax return online 1 58. Amending a tax return online 2 57. Amending a tax return online 2 56. Amending a tax return online 2 55. Amending a tax return online 3 54. Amending a tax return online 3 112 63. Amending a tax return online 0 62. Amending a tax return online 1 61. Amending a tax return online 1 60. Amending a tax return online 1 59. Amending a tax return online 1 58. Amending a tax return online 2 57. Amending a tax return online 2 56. Amending a tax return online 2 55. Amending a tax return online 3 54. Amending a tax return online 3 113 63. Amending a tax return online 0 62. Amending a tax return online 1 61. Amending a tax return online 1 60. Amending a tax return online 1 59. Amending a tax return online 1 58. Amending a tax return online 2 57. Amending a tax return online 2 56. Amending a tax return online 2 55. Amending a tax return online 3 54. Amending a tax return online 3 114 63. Amending a tax return online 0 62. Amending a tax return online 1 61. Amending a tax return online 1 60. Amending a tax return online 1 59. Amending a tax return online 1 58. Amending a tax return online 2 57. Amending a tax return online 2 56. Amending a tax return online 2 55. Amending a tax return online 3 54. Amending a tax return online 3 115+ 63. Amending a tax return online 0 62. Amending a tax return online 1 61. Amending a tax return online 1 60. Amending a tax return online 1 59. Amending a tax return online 1 58. Amending a tax return online 2 57. Amending a tax return online 2 56. Amending a tax return online 2 55. Amending a tax return online 3 54. Amending a tax return online 3 Table II (continued) (Joint Life and Last Survivor Expectancy)  (For Use by Owners Whose Spouses Are More Than 10 Years Younger and Are the Sole Beneficiaries of Their IRAs) Ages 30 31 32 33 34 35 36 37 38 39 30 60. Amending a tax return online 2 59. Amending a tax return online 7 59. Amending a tax return online 2 58. Amending a tax return online 8 58. Amending a tax return online 4 58. Amending a tax return online 0 57. Amending a tax return online 6 57. Amending a tax return online 3 57. Amending a tax return online 0 56. Amending a tax return online 7 31 59. Amending a tax return online 7 59. Amending a tax return online 2 58. Amending a tax return online 7 58. Amending a tax return online 2 57. Amending a tax return online 8 57. Amending a tax return online 4 57. Amending a tax return online 0 56. Amending a tax return online 6 56. Amending a tax return online 3 56. Amending a tax return online 0 32 59. Amending a tax return online 2 58. Amending a tax return online 7 58. Amending a tax return online 2 57. Amending a tax return online 7 57. Amending a tax return online 2 56. Amending a tax return online 8 56. Amending a tax return online 4 56. Amending a tax return online 0 55. Amending a tax return online 6 55. Amending a tax return online 3 33 58. Amending a tax return online 8 58. Amending a tax return online 2 57. Amending a tax return online 7 57. Amending a tax return online 2 56. Amending a tax return online 7 56. Amending a tax return online 2 55. Amending a tax return online 8 55. Amending a tax return online 4 55. Amending a tax return online 0 54. Amending a tax return online 7 34 58. Amending a tax return online 4 57. Amending a tax return online 8 57. Amending a tax return online 2 56. Amending a tax return online 7 56. Amending a tax return online 2 55. Amending a tax return online 7 55. Amending a tax return online 3 54. Amending a tax return online 8 54. Amending a tax return online 4 54. Amending a tax return online 0 35 58. Amending a tax return online 0 57. Amending a tax return online 4 56. Amending a tax return online 8 56. Amending a tax return online 2 55. Amending a tax return online 7 55. Amending a tax return online 2 54. Amending a tax return online 7 54. Amending a tax return online 3 53. Amending a tax return online 8 53. Amending a tax return online 4 36 57. Amending a tax return online 6 57. Amending a tax return online 0 56. Amending a tax return online 4 55. Amending a tax return online 8 55. Amending a tax return online 3 54. Amending a tax return online 7 54. Amending a tax return online 2 53. Amending a tax return online 7 53. Amending a tax return online 3 52. Amending a tax return online 8 37 57. Amending a tax return online 3 56. Amending a tax return online 6 56. Amending a tax return online 0 55. Amending a tax return online 4 54. Amending a tax return online 8 54. Amending a tax return online 3 53. Amending a tax return online 7 53. Amending a tax return online 2 52. Amending a tax return online 7 52. Amending a tax return online 3 38 57. Amending a tax return online 0 56. Amending a tax return online 3 55. Amending a tax return online 6 55. Amending a tax return online 0 54. Amending a tax return online 4 53. Amending a tax return online 8 53. Amending a tax return online 3 52. Amending a tax return online 7 52. Amending a tax return online 2 51. Amending a tax return online 7 39 56. Amending a tax return online 7 56. Amending a tax return online 0 55. Amending a tax return online 3 54. Amending a tax return online 7 54. Amending a tax return online 0 53. Amending a tax return online 4 52. Amending a tax return online 8 52. Amending a tax return online 3 51. Amending a tax return online 7 51. Amending a tax return online 2 40 56. Amending a tax return online 4 55. Amending a tax return online 7 55. Amending a tax return online 0 54. Amending a tax return online 3 53. Amending a tax return online 7 53. Amending a tax return online 0 52. Amending a tax return online 4 51. Amending a tax return online 8 51. Amending a tax return online 3 50. Amending a tax return online 8 41 56. Amending a tax return online 1 55. Amending a tax return online 4 54. Amending a tax return online 7 54. Amending a tax return online 0 53. Amending a tax return online 3 52. Amending a tax return online 7 52. Amending a tax return online 0 51. Amending a tax return online 4 50. Amending a tax return online 9 50. Amending a tax return online 3 42 55. Amending a tax return online 9 55. Amending a tax return online 2 54. Amending a tax return online 4 53. Amending a tax return online 7 53. Amending a tax return online 0 52. Amending a tax return online 3 51. Amending a tax return online 7 51. Amending a tax return online 1 50. Amending a tax return online 4 49. Amending a tax return online 9 43 55. Amending a tax return online 7 54. Amending a tax return online 9 54. Amending a tax return online 2 53. Amending a tax return online 4 52. Amending a tax return online 7 52. Amending a tax return online 0 51. Amending a tax return online 3 50. Amending a tax return online 7 50. Amending a tax return online 1 49. Amending a tax return online 5 44 55. Amending a tax return online 5 54. Amending a tax return online 7 53. Amending a tax return online 9 53. Amending a tax return online 2 52. Amending a tax return online 4 51. Amending a tax return online 7 51. Amending a tax return online 0 50. Amending a tax return online 4 49. Amending a tax return online 7 49. Amending a tax return online 1 45 55. Amending a tax return online 3 54. Amending a tax return online 5 53. Amending a tax return online 7 52. Amending a tax return online 9 52. Amending a tax return online 2 51. Amending a tax return online 5 50. Amending a tax return online 7 50. Amending a tax return online 0 49. Amending a tax return online 4 48. Amending a tax return online 7 46 55. Amending a tax return online 1 54. Amending a tax return online 3 53. Amending a tax return online 5 52. Amending a tax return online 7 52. Amending a tax return online 0 51. Amending a tax return online 2 50. Amending a tax return online 5 49. Amending a tax return online 8 49. Amending a tax return online 1 48. Amending a tax return online 4 47 55. Amending a tax return online 0 54. Amending a tax return online 1 53. Amending a tax return online 3 52. Amending a tax return online 5 51. Amending a tax return online 7 51. Amending a tax return online 0 50. Amending a tax return online 2 49. Amending a tax return online 5 48. Amending a tax return online 8 48. Amending a tax return online 1 48 54. Amending a tax return online 8 54. Amending a tax return online 0 53. Amending a tax return online 2 52. Amending a tax return online 3 51. Amending a tax return online 5 50. Amending a tax return online 8 50. Amending a tax return online 0 49. Amending a tax return online 2 48. Amending a tax return online 5 47. Amending a tax return online 8 Appendix C. Amending a tax return online (Continued) Table II (continued) (Joint Life and Last Survivor Expectancy)  (For Use by Owners Whose Spouses Are More Than 10 Years Younger and Are the Sole Beneficiaries of Their IRAs) Ages 30 31 32 33 34 35 36 37 38 39 49 54. Amending a tax return online 7 53. Amending a tax return online 8 53. Amending a tax return online 0 52. Amending a tax return online 2 51. Amending a tax return online 4 50. Amending a tax return online 6 49. Amending a tax return online 8 49. Amending a tax return online 0 48. Amending a tax return online 2 47. Amending a tax return online 5 50 54. Amending a tax return online 6 53. Amending a tax return online 7 52. Amending a tax return online 9 52. Amending a tax return online 0 51. Amending a tax return online 2 50. Amending a tax return online 4 49. Amending a tax return online 6 48. Amending a tax return online 8 48. Amending a tax return online 0 47. Amending a tax return online 3 51 54. Amending a tax return online 5 53. Amending a tax return online 6 52. Amending a tax return online 7 51. Amending a tax return online 9 51. Amending a tax return online 0 50. Amending a tax return online 2 49. Amending a tax return online 4 48. Amending a tax return online 6 47. Amending a tax return online 8 47. Amending a tax return online 0 52 54. Amending a tax return online 4 53. Amending a tax return online 5 52. Amending a tax return online 6 51. Amending a tax return online 7 50. Amending a tax return online 9 50. Amending a tax return online 0 49. Amending a tax return online 2 48. Amending a tax return online 4 47. Amending a tax return online 6 46. Amending a tax return online 8 53 54. Amending a tax return online 3 53. Amending a tax return online 4 52. Amending a tax return online 5 51. Amending a tax return online 6 50. Amending a tax return online 8 49. Amending a tax return online 9 49. Amending a tax return online 1 48. Amending a tax return online 2 47. Amending a tax return online 4 46. Amending a tax return online 6 54 54. Amending a tax return online 2 53. Amending a tax return online 3 52. Amending a tax return online 4 51. Amending a tax return online 5 50. Amending a tax return online 6 49. Amending a tax return online 8 48. Amending a tax return online 9 48. Amending a tax return online 1 47. Amending a tax return online 2 46. Amending a tax return online 4 55 54. Amending a tax return online 1 53. Amending a tax return online 2 52. Amending a tax return online 3 51. Amending a tax return online 4 50. Amending a tax return online 5 49. Amending a tax return online 7 48. Amending a tax return online 8 47. Amending a tax return online 9 47. Amending a tax return online 1 46. Amending a tax return online 3 56 54. Amending a tax return online 0 53. Amending a tax return online 1 52. Amending a tax return online 2 51. Amending a tax return online 3 50. Amending a tax return online 4 49. Amending a tax return online 5 48. Amending a tax return online 7 47. Amending a tax return online 8 47. Amending a tax return online 0 46. Amending a tax return online 1 57 54. Amending a tax return online 0 53. Amending a tax return online 0 52. Amending a tax return online 1 51. Amending a tax return online 2 50. Amending a tax return online 3 49. Amending a tax return online 4 48. Amending a tax return online 6 47. 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Amending a tax return online 9 49. Amending a tax return online 9 49. Amending a tax return online 0 48. Amending a tax return online 1 47. Amending a tax return online 2 46. Amending a tax return online 3 45. Amending a tax return online 3 64 53. Amending a tax return online 6 52. Amending a tax return online 7 51. Amending a tax return online 8 50. Amending a tax return online 8 49. Amending a tax return online 9 48. Amending a tax return online 9 48. Amending a tax return online 0 47. Amending a tax return online 1 46. Amending a tax return online 2 45. Amending a tax return online 3 65 53. Amending a tax return online 6 52. Amending a tax return online 7 51. Amending a tax return online 7 50. Amending a tax return online 8 49. Amending a tax return online 8 48. Amending a tax return online 9 48. Amending a tax return online 0 47. Amending a tax return online 0 46. Amending a tax return online 1 45. Amending a tax return online 2 66 53. Amending a tax return online 6 52. 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Amending a tax return online 8 45. Amending a tax return online 9 44. Amending a tax return online 9 72 53. Amending a tax return online 5 52. Amending a tax return online 5 51. Amending a tax return online 5 50. Amending a tax return online 6 49. Amending a tax return online 6 48. Amending a tax return online 7 47. Amending a tax return online 7 46. Amending a tax return online 8 45. Amending a tax return online 8 44. Amending a tax return online 9 73 53. Amending a tax return online 4 52. Amending a tax return online 5 51. Amending a tax return online 5 50. Amending a tax return online 6 49. Amending a tax return online 6 48. Amending a tax return online 6 47. Amending a tax return online 7 46. Amending a tax return online 7 45. Amending a tax return online 8 44. Amending a tax return online 8 74 53. Amending a tax return online 4 52. Amending a tax return online 5 51. Amending a tax return online 5 50. Amending a tax return online 5 49. Amending a tax return online 6 48. 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Amending a tax return online 5 49. Amending a tax return online 5 48. Amending a tax return online 6 47. Amending a tax return online 6 46. Amending a tax return online 7 45. Amending a tax return online 7 44. Amending a tax return online 8 78 53. Amending a tax return online 4 52. Amending a tax return online 4 51. Amending a tax return online 5 50. Amending a tax return online 5 49. Amending a tax return online 5 48. Amending a tax return online 6 47. Amending a tax return online 6 46. Amending a tax return online 6 45. Amending a tax return online 7 44. Amending a tax return online 7 79 53. Amending a tax return online 4 52. Amending a tax return online 4 51. Amending a tax return online 5 50. Amending a tax return online 5 49. Amending a tax return online 5 48. Amending a tax return online 6 47. Amending a tax return online 6 46. Amending a tax return online 6 45. Amending a tax return online 7 44. Amending a tax return online 7 80 53. Amending a tax return online 4 52. Amending a tax return online 4 51. Amending a tax return online 4 50. Amending a tax return online 5 49. Amending a tax return online 5 48. Amending a tax return online 5 47. Amending a tax return online 6 46. Amending a tax return online 6 45. Amending a tax return online 7 44. Amending a tax return online 7 81 53. Amending a tax return online 4 52. Amending a tax return online 4 51. Amending a tax return online 4 50. Amending a tax return online 5 49. Amending a tax return online 5 48. Amending a tax return online 5 47. Amending a tax return online 6 46. Amending a tax return online 6 45. Amending a tax return online 7 44. Amending a tax return online 7 82 53. Amending a tax return online 4 52. Amending a tax return online 4 51. Amending a tax return online 4 50. Amending a tax return online 5 49. Amending a tax return online 5 48. Amending a tax return online 5 47. Amending a tax return online 6 46. Amending a tax return online 6 45. Amending a tax return online 6 44. Amending a tax return online 7 83 53. Amending a tax return online 4 52. Amending a tax return online 4 51. Amending a tax return online 4 50. Amending a tax return online 5 49. Amending a tax return online 5 48. Amending a tax return online 5 47. Amending a tax return online 6 46. Amending a tax return online 6 45. Amending a tax return online 6 44. Amending a tax return online 7 84 53. Amending a tax return online 4 52. Amending a tax return online 4 51. Amending a tax return online 4 50. Amending a tax return online 5 49. Amending a tax return online 5 48. Amending a tax return online 5 47. Amending a tax return online 6 46. Amending a tax return online 6 45. Amending a tax return online 6 44. Amending a tax return online 7 85 53. Amending a tax return online 3 52. Amending a tax return online 4 51. Amending a tax return online 4 50. Amending a tax return online 4 49. Amending a tax return online 5 48. Amending a tax return online 5 47. Amending a tax return online 5 46. Amending a tax return online 6 45. Amending a tax return online 6 44. Amending a tax return online 7 86 53. Amending a tax return online 3 52. Amending a tax return online 4 51. Amending a tax return online 4 50. Amending a tax return online 4 49. Amending a tax return online 5 48. Amending a tax return online 5 47. Amending a tax return online 5 46. Amending a tax return online 6 45. Amending a tax return online 6 44. Amending a tax return online 6 87 53. Amending a tax return online 3 52. Amending a tax return online 4 51. Amending a tax return online 4 50. Amending a tax return online 4 49. Amending a tax return online 5 48. Amending a tax return online 5 47. Amending a tax return online 5 46. Amending a tax return online 6 45. Amending a tax return online 6 44. Amending a tax return online 6 88 53. Amending a tax return online 3 52. Amending a tax return online 4 51. Amending a tax return online 4 50. Amending a tax return online 4 49. Amending a tax return online 5 48. Amending a tax return online 5 47. Amending a tax return online 5 46. Amending a tax return online 6 45. Amending a tax return online 6 44. Amending a tax return online 6 Appendix C. Amending a tax return online (Continued) Table II (continued) (Joint Life and Last Survivor Expectancy)  (For Use by Owners Whose Spouses Are More Than 10 Years Younger and Are the Sole Beneficiaries of Their IRAs) Ages 30 31 32 33 34 35 36 37 38 39 89 53. Amending a tax return online 3 52. Amending a tax return online 4 51. Amending a tax return online 4 50. Amending a tax return online 4 49. Amending a tax return online 5 48. Amending a tax return online 5 47. Amending a tax return online 5 46. Amending a tax return online 6 45. Amending a tax return online 6 44. Amending a tax return online 6 90 53. Amending a tax return online 3 52. Amending a tax return online 4 51. Amending a tax return online 4 50. Amending a tax return online 4 49. Amending a tax return online 5 48. 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Amending a tax return online 6 99 53. Amending a tax return online 3 52. Amending a tax return online 4 51. Amending a tax return online 4 50. Amending a tax return online 4 49. Amending a tax return online 5 48. Amending a tax return online 5 47. Amending a tax return online 5 46. Amending a tax return online 5 45. Amending a tax return online 6 44. Amending a tax return online 6 100 53. Amending a tax return online 3 52. Amending a tax return online 4 51. Amending a tax return online 4 50. Amending a tax return online 4 49. Amending a tax return online 5 48. Amending a tax return online 5 47. Amending a tax return online 5 46. Amending a tax return online 5 45. Amending a tax return online 6 44. Amending a tax return online 6 101 53. Amending a tax return online 3 52. Amending a tax return online 4 51. Amending a tax return online 4 50. Amending a tax return online 4 49. Amending a tax return online 5 48. Amending a tax return online 5 47. Amending a tax return online 5 46. 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Amending a tax return online 6 113 53. Amending a tax return online 3 52. Amending a tax return online 4 51. Amending a tax return online 4 50. Amending a tax return online 4 49. Amending a tax return online 4 48. Amending a tax return online 5 47. Amending a tax return online 5 46. Amending a tax return online 5 45. Amending a tax return online 6 44. Amending a tax return online 6 114 53. Amending a tax return online 3 52. Amending a tax return online 4 51. Amending a tax return online 4 50. Amending a tax return online 4 49. Amending a tax return online 4 48. Amending a tax return online 5 47. Amending a tax return online 5 46. Amending a tax return online 5 45. Amending a tax return online 6 44. Amending a tax return online 6 115+ 53. Amending a tax return online 3 52. Amending a tax return online 4 51. Amending a tax return online 4 50. Amending a tax return online 4 49. Amending a tax return online 4 48. Amending a tax return online 5 47. Amending a tax return online 5 46. Amending a tax return online 5 45. Amending a tax return online 6 44. Amending a tax return online 6 Table II (continued) (Joint Life and Last Survivor Expectancy)  (For Use by Owners Whose Spouses Are More Than 10 Years Younger and Are the Sole Beneficiaries of Their IRAs) Ages 40 41 42 43 44 45 46 47 48 49 40 50. Amending a tax return online 2 49. Amending a tax return online 8 49. Amending a tax return online 3 48. Amending a tax return online 9 48. Amending a tax return online 5 48. Amending a tax return online 1 47. Amending a tax return online 7 47. Amending a tax return online 4 47. Amending a tax return online 1 46. Amending a tax return online 8 41 49. Amending a tax return online 8 49. Amending a tax return online 3 48. Amending a tax return online 8 48. Amending a tax return online 3 47. Amending a tax return online 9 47. Amending a tax return online 5 47. Amending a tax return online 1 46. Amending a tax return online 7 46. Amending a tax return online 4 46. Amending a tax return online 1 42 49. Amending a tax return online 3 48. Amending a tax return online 8 48. Amending a tax return online 3 47. Amending a tax return online 8 47. Amending a tax return online 3 46. Amending a tax return online 9 46. Amending a tax return online 5 46. Amending a tax return online 1 45. Amending a tax return online 8 45. Amending a tax return online 4 43 48. Amending a tax return online 9 48. Amending a tax return online 3 47. Amending a tax return online 8 47. Amending a tax return online 3 46. Amending a tax return online 8 46. Amending a tax return online 3 45. Amending a tax return online 9 45. Amending a tax return online 5 45. Amending a tax return online 1 44. Amending a tax return online 8 44 48. Amending a tax return online 5 47. Amending a tax return online 9 47. Amending a tax return online 3 46. Amending a tax return online 8 46. Amending a tax return online 3 45. Amending a tax return online 8 45. Amending a tax return online 4 44. Amending a tax return online 9 44. Amending a tax return online 5 44. Amending a tax return online 2 45 48. Amending a tax return online 1 47. Amending a tax return online 5 46. Amending a tax return online 9 46. Amending a tax return online 3 45. Amending a tax return online 8 45. Amending a tax return online 3 44. Amending a tax return online 8 44. Amending a tax return online 4 44. Amending a tax return online 0 43. Amending a tax return online 6 46 47. Amending a tax return online 7 47. Amending a tax return online 1 46. Amending a tax return online 5 45. Amending a tax return online 9 45. Amending a tax return online 4 44. Amending a tax return online 8 44. Amending a tax return online 3 43. Amending a tax return online 9 43. Amending a tax return online 4 43. Amending a tax return online 0 47 47. Amending a tax return online 4 46. Amending a tax return online 7 46. Amending a tax return online 1 45. Amending a tax return online 5 44. Amending a tax return online 9 44. Amending a tax return online 4 43. Amending a tax return online 9 43. Amending a tax return online 4 42. Amending a tax return online 9 42. Amending a tax return online 4 Appendix C. Amending a tax return online (Continued) Table II (continued) (Joint Life and Last Survivor Expectancy)  (For Use by Owners Whose Spouses Are More Than 10 Years Younger and Are the Sole Beneficiaries of Their IRAs) Ages 40 41 42 43 44 45 46 47 48 49 48 47. Amending a tax return online 1 46. Amending a tax return online 4 45. Amending a tax return online 8 45. Amending a tax return online 1 44. Amending a tax return online 5 44. Amending a tax return online 0 43. Amending a tax return online 4 42. Amending a tax return online 9 42. Amending a tax return online 4 41. Amending a tax return online 9 49 46. Amending a tax return online 8 46. Amending a tax return online 1 45. Amending a tax return online 4 44. Amending a tax return online 8 44. Amending a tax return online 2 43. Amending a tax return online 6 43. Amending a tax return online 0 42. Amending a tax return online 4 41. Amending a tax return online 9 41. Amending a tax return online 4 50 46. Amending a tax return online 5 45. Amending a tax return online 8 45. Amending a tax return online 1 44. Amending a tax return online 4 43. Amending a tax return online 8 43. Amending a tax return online 2 42. Amending a tax return online 6 42. Amending a tax return online 0 41. Amending a tax return online 5 40. Amending a tax return online 9 51 46. Amending a tax return online 3 45. Amending a tax return online 5 44. Amending a tax return online 8 44. Amending a tax return online 1 43. Amending a tax return online 5 42. Amending a tax return online 8 42. Amending a tax return online 2 41. Amending a tax return online 6 41. Amending a tax return online 0 40. Amending a tax return online 5 52 46. Amending a tax return online 0 45. Amending a tax return online 3 44. Amending a tax return online 6 43. Amending a tax return online 8 43. Amending a tax return online 2 42. Amending a tax return online 5 41. Amending a tax return online 8 41. Amending a tax return online 2 40. Amending a tax return online 6 40. Amending a tax return online 1 53 45. Amending a tax return online 8 45. Amending a tax return online 1 44. Amending a tax return online 3 43. Amending a tax return online 6 42. Amending a tax return online 9 42. Amending a tax return online 2 41. Amending a tax return online 5 40. Amending a tax return online 9 40. Amending a tax return online 3 39. Amending a tax return online 7 54 45. Amending a tax return online 6 44. Amending a tax return online 8 44. Amending a tax return online 1 43. Amending a tax return online 3 42. Amending a tax return online 6 41. Amending a tax return online 9 41. Amending a tax return online 2 40. Amending a tax return online 5 39. Amending a tax return online 9 39. Amending a tax return online 3 55 45. Amending a tax return online 5 44. Amending a tax return online 7 43. Amending a tax return online 9 43. Amending a tax return online 1 42. Amending a tax return online 4 41. Amending a tax return online 6 40. Amending a tax return online 9 40. Amending a tax return online 2 39. Amending a tax return online 6 38. Amending a tax return online 9 56 45. Amending a tax return online 3 44. Amending a tax return online 5 43. Amending a tax return online 7 42. Amending a tax return online 9 42. Amending a tax return online 1 41. Amending a tax return online 4 40. Amending a tax return online 7 40. Amending a tax return online 0 39. Amending a tax return online 3 38. Amending a tax return online 6 57 45. Amending a tax return online 1 44. Amending a tax return online 3 43. Amending a tax return online 5 42. Amending a tax return online 7 41. Amending a tax return online 9 41. Amending a tax return online 2 40. Amending a tax return online 4 39. Amending a tax return online 7 39. Amending a tax return online 0 38. Amending a tax return online 3 58 45. Amending a tax return online 0 44. Amending a tax return online 2 43. Amending a tax return online 3 42. Amending a tax return online 5 41. Amending a tax return online 7 40. Amending a tax return online 9 40. Amending a tax return online 2 39. Amending a tax return online 4 38. Amending a tax return online 7 38. Amending a tax return online 0 59 44. Amending a tax return online 9 44. Amending a tax return online 0 43. Amending a tax return online 2 42. Amending a tax return online 4 41. Amending a tax return online 5 40. Amending a tax return online 7 40. Amending a tax return online 0 39. Amending a tax return online 2 38. Amending a tax return online 5 37. Amending a tax return online 8 60 44. Amending a tax return online 7 43. Amending a tax return online 9 43. Amending a tax return online 0 42. Amending a tax return online 2 41. Amending a tax return online 4 40. Amending a tax return online 6 39. Amending a tax return online 8 39. Amending a tax return online 0 38. Amending a tax return online 2 37. Amending a tax return online 5 61 44. Amending a tax return online 6 43. Amending a tax return online 8 42. Amending a tax return online 9 42. Amending a tax return online 1 41. Amending a tax return online 2 40. Amending a tax return online 4 39. Amending a tax return online 6 38. Amending a tax return online 8 38. Amending a tax return online 0 37. Amending a tax return online 3 62 44. Amending a tax return online 5 43. Amending a tax return online 7 42. Amending a tax return online 8 41. Amending a tax return online 9 41. Amending a tax return online 1 40. Amending a tax return online 3 39. Amending a tax return online 4 38. Amending a tax return online 6 37. Amending a tax return online 8 37. Amending a tax return online 1 63 44. Amending a tax return online 5 43. Amending a tax return online 6 42. Amending a tax return online 7 41. Amending a tax return online 8 41. Amending a tax return online 0 40. Amending a tax return online 1 39. Amending a tax return online 3 38. Amending a tax return online 5 37. Amending a tax return online 7 36. Amending a tax return online 9 64 44. Amending a tax return online 4 43. Amending a tax return online 5 42. Amending a tax return online 6 41. Amending a tax return online 7 40. Amending a tax return online 8 40. Amending a tax return online 0 39. Amending a tax return online 2 38. Amending a tax return online 3 37. Amending a tax return online 5 36. Amending a tax return online 7 65 44. Amending a tax return online 3 43. Amending a tax return online 4 42. Amending a tax return online 5 41. Amending a tax return online 6 40. Amending a tax return online 7 39. Amending a tax return online 9 39. Amending a tax return online 0 38. Amending a tax return online 2 37. Amending a tax return online 4 36. Amending a tax return online 6 66 44. Amending a tax return online 2 43. Amending a tax return online 3 42. Amending a tax return online 4 41. Amending a tax return online 5 40. Amending a tax return online 6 39. Amending a tax return online 8 38. Amending a tax return online 9 38. Amending a tax return online 1 37. Amending a tax return online 2 36. Amending a tax return online 4 67 44. Amending a tax return online 2 43. Amending a tax return online 3 42. Amending a tax return online 3 41. Amending a tax return online 4 40. Amending a tax return online 6 39. Amending a tax return online 7 38. Amending a tax return online 8 38. Amending a tax return online 0 37. Amending a tax return online 1 36. Amending a tax return online 3 68 44. Amending a tax return online 1 43. Amending a tax return online 2 42. Amending a tax return online 3 41. Amending a tax return online 4 40. Amending a tax return online 5 39. Amending a tax return online 6 38. Amending a tax return online 7 37. Amending a tax return online 9 37. Amending a tax return online 0 36. Amending a tax return online 2 69 44. Amending a tax return online 1 43. Amending a tax return online 1 42. Amending a tax return online 2 41. Amending a tax return online 3 40. Amending a tax return online 4 39. Amending a tax return online 5 38. Amending a tax return online 6 37. Amending a tax return online 8 36. Amending a tax return online 9 36. Amending a tax return online 0 70 44. Amending a tax return online 0 43. Amending a tax return online 1 42. Amending a tax return online 2 41. Amending a tax return online 3 40. Amending a tax return online 3 39. Amending a tax return online 4 38. Amending a tax return online 6 37. Amending a tax return online 7 36. Amending a tax return online 8 35. Amending a tax return online 9 71 44. Amending a tax return online 0 43. Amending a tax return online 0 42. Amending a tax return online 1 41. Amending a tax return online 2 40. Amending a tax return online 3 39. Amending a tax return online 4 38. Amending a tax return online 5 37. Amending a tax return online 6 36. Amending a tax return online 7 35. Amending a tax return online 9 72 43. Amending a tax return online 9 43. Amending a tax return online 0 42. Amending a tax return online 1 41. Amending a tax return online 1 40. Amending a tax return online 2 39. Amending a tax return online 3 38. Amending a tax return online 4 37. Amending a tax return online 5 36. Amending a tax return online 6 35. Amending a tax return online 8 73 43. Amending a tax return online 9 43. Amending a tax return online 0 42. Amending a tax return online 0 41. Amending a tax return online 1 40. Amending a tax return online 2 39. Amending a tax return online 3 38. Amending a tax return online 4 37. Amending a tax return online 5 36. Amending a tax return online 6 35. Amending a tax return online 7 74 43. Amending a tax return online 9 42. Amending a tax return online 9 42. Amending a tax return online 0 41. Amending a tax return online 1 40. Amending a tax return online 1 39. Amending a tax return online 2 38. Amending a tax return online 3 37. Amending a tax return online 4 36. Amending a tax return online 5 35. Amending a tax return online 6 75 43. Amending a tax return online 8 42. Amending a tax return online 9 42. Amending a tax return online 0 41. Amending a tax return online 0 40. Amending a tax return online 1 39. Amending a tax return online 2 38. Amending a tax return online 3 37. Amending a tax return online 4 36. Amending a tax return online 5 35. Amending a tax return online 6 76 43. Amending a tax return online 8 42. Amending a tax return online 9 41. Amending a tax return online 9 41. Amending a tax return online 0 40. Amending a tax return online 1 39. Amending a tax return online 1 38. Amending a tax return online 2 37. Amending a tax return online 3 36. Amending a tax return online 4 35. Amending a tax return online 5 77 43. Amending a tax return online 8 42. Amending a tax return online 9 41. Amending a tax return online 9 41. Amending a tax return online 0 40. Amending a tax return online 0 39. Amending a tax return online 1 38. Amending a tax return online 2 37. Amending a tax return online 3 36. Amending a tax return online 4 35. Amending a tax return online 5 78 43. Amending a tax return online 8 42. Amending a tax return online 8 41. Amending a tax return online 9 40. Amending a tax return online 9 40. Amending a tax return online 0 39. Amending a tax return online 1 38. Amending a tax return online 2 37. Amending a tax return online 2 36. Amending a tax return online 3 35. Amending a tax return online 4 79 43. Amending a tax return online 8 42. Amending a tax return online 8 41. Amending a tax return online 9 40. Amending a tax return online 9 40. Amending a tax return online 0 39. Amending a tax return online 1 38. Amending a tax return online 1 37. Amending a tax return online 2 36. Amending a tax return online 3 35. Amending a tax return online 4 80 43. Amending a tax return online 7 42. Amending a tax return online 8 41. Amending a tax return online 8 40. Amending a tax return online 9 40. Amending a tax return online 0 39. Amending a tax return online 0 38. Amending a tax return online 1 37. Amending a tax return online 2 36. Amending a tax return online 3 35. Amending a tax return online 4 81 43. Amending a tax return online 7 42. Amending a tax return online 8 41. Amending a tax return online 8 40. Amending a tax return online 9 39. Amending a tax return online 9 39. Amending a tax return online 0 38. Amending a tax return online 1 37. Amending a tax return online 2 36. Amending a tax return online 2 35. Amending a tax return online 3 82 43. Amending a tax return online 7 42. Amending a tax return online 8 41. Amending a tax return online 8 40. Amending a tax return online 9 39. Amending a tax return online 9 39. Amending a tax return online 0 38. Amending a tax return online 1 37. Amending a tax return online 1 36. Amending a tax return online 2 35. Amending a tax return online 3 83 43. Amending a tax return online 7 42. Amending a tax return online 8 41. Amending a tax return online 8 40. Amending a tax return online 9 39. Amending a tax return online 9 39. Amending a tax return online 0 38. Amending a tax return online 0 37. Amending a tax return online 1 36. Amending a tax return online 2 35. Amending a tax return online 3 84 43. Amending a tax return online 7 42. Amending a tax return online 7 41. Amending a tax return online 8 40. Amending a tax return online 8 39. Amending a tax return online 9 39. Amending a tax return online 0 38. Amending a tax return online 0 37. Amending a tax return online 1 36. Amending a tax return online 2 35. Amending a tax return online 3 85 43. Amending a tax return online 7 42. Amending a tax return online 7 41. Amending a tax return online 8 40. Amending a tax return online 8 39. Amending a tax return online 9 38. Amending a tax return online 9 38. Amending a tax return online 0 37. Amending a tax return online 1 36. Amending a tax return online 2 35. Amending a tax return online 2 86 43. Amending a tax return online 7 42. Amending a tax return online 7 41. Amending a tax return online 8 40. Amending a tax return online 8 39. Amending a tax return online 9 38. Amending a tax return online 9 38. Amending a tax return online 0 37. Amending a tax return online 1 36. Amending a tax return online 1 35. Amending a tax return online 2 87 43. Amending a tax return online 7 42. Amending a tax return online 7 41. Amending a tax return online 8 40. Amending a tax return online 8 39. Amending a tax return online 9 38. Amending a tax return online 9 38. Amending a tax return online 0 37. Amending a tax return online 0 36. Amending a tax return online 1 35. Amending a tax return online 2 Appendix C. Amending a tax return online (Continued) Table II (continued) (Joint Life and Last Survivor Expectancy)  (For Use by Owners Whose Spouses Are More Than 10 Years Younger and Are the Sole Beneficiaries of Their IRAs) Ages 40 41 42 43 44 45 46 47 48 49 88 43. Amending a tax return online 7 42. Amending a tax return online 7 41. Amending a tax return online 8 40. Amending a tax return online 8 39. Amending a tax return online 9 38. Amending a tax return online 9 38. Amending a tax return online 0 37. Amending a tax return online 0 36. Amending a tax return online 1 35. Amending a tax return online 2 89 43. Amending a tax return online 7 42. Amending a tax return online 7 41. Amending a tax return online 7 40. Amending a tax return online 8 39. Amending a tax return online 8 38. Amending a tax return online 9 38. Amending a tax return online 0 37. Amending a tax return online 0 36. Amending a tax return online 1 35. Amending a tax return online 2 90 43. Amending a tax return online 7 42. Amending a tax return online 7 41. Amending a tax return online 7 40. Amending a tax return online 8 39. Amending a tax return online 8 38. Amending a tax return online 9 38. Amending a tax return online 0 37. Amending a tax return online 0 36. Amending a tax return online 1 35. Amending a tax return online 2 91 43. Amending a tax return online 7 42. Amending a tax return online 7 41. Amending a tax return online 7 40. Amending a tax return online 8 39. Amending a tax return online 8 38. Amending a tax return online 9 37. Amending a tax return online 9 37. Amending a tax return online 0 36. Amending a tax return online 1 35. Amending a tax return online 2 92 43. Amending a tax return online 7 42. Amending a tax return online 7 41. Amending a tax return online 7 40. Amending a tax return online 8 39. Amending a tax return online 8 38. Amending a tax return online 9 37. Amending a tax return online 9 37. Amending a tax return online 0 36. Amending a tax return online 1 35. Amending a tax return online 1 93 43. Amending a tax return online 7 42. Amending a tax return online 7 41. Amending a tax return online 7 40. Amending a tax return online 8 39. Amending a tax return online 8 38. Amending a tax return online 9 37. Amending a tax return online 9 37. Amending a tax return online 0 36. Amending a tax return online 1 35. Amending a tax return online 1 94 43. Amending a tax return online 7 42. Amending a tax return online 7 41. Amending a tax return online 7 40. Amending a tax return online 8 39. Amending a tax return online 8 38. Amending a tax return online 9 37. Amending a tax return online 9 37. Amending a tax return online 0 36. Amending a tax return online 1 35. Amending a tax return online 1 95 43. Amending a tax return online 6 42. Amending a tax return online 7 41. Amending a tax return online 7 40. Amending a tax return online 8 39. Amending a tax return online 8 38. Amending a tax return online 9 37. Amending a tax return online 9 37. Amending a tax return online 0 36. Amending a tax return online 1 35. Amending a tax return online 1 96 43. Amending a tax return online 6 42. Amending a tax return online 7 41. Amending a tax return online 7 40. Amending a tax return online 8 39. Amending a tax return online 8 38. Amending a tax return online 9 37. Amending a tax return online 9 37. Amending a tax return online 0 36. Amending a tax return online 1 35. Amending a tax return online 1 97 43. Amending a tax return online 6 42. Amending a tax return online 7 41. Amending a tax return online 7 40. Amending a tax return online 8 39. Amending a tax return online 8 38. Amending a tax return online 9 37. Amending a tax return online 9 37. Amending a tax return online 0 36. Amending a tax return online 1 35. Amending a tax return online 1 98 43. Amending a tax return online 6 42. Amending a tax return online 7 41. Amending a tax return online 7 40. Amending a tax return online 8 39. Amending a tax return online 8 38. Amending a tax return online 9 37. Amending a tax return online 9 37. Amending a tax return online 0 36. Amending a tax return online 0 35. Amending a tax return online 1 99 43. Amending a tax return online 6 42. Amending a tax return online 7 41. Amending a tax return online 7 40. Amending a tax return online 8 39. Amending a tax return online 8 38. Amending a tax return online 9 37. Amending a tax return online 9 37. Amending a tax return online 0 36. Amending a tax return online 0 35. Amending a tax return online 1 100 43. Amending a tax return online 6 42. Amending a tax return online 7 41. Amending a tax return online 7 40. Amending a tax return online 8 39. Amending a tax return online 8 38. Amending a tax return online 9 37. Amending a tax return online 9 37. Amending a tax return online 0 36. Amending a tax return online 0 35. Amending a tax return online 1 101 43. Amending a tax return online 6 42. Amending a tax return online 7 41. Amending a tax return online 7 40. Amending a tax return online 8 39. Amending a tax return online 8 38. Amending a tax return online 9 37. Amending a tax return online 9 37. Amending a tax return online 0 36. Amending a tax return online 0 35. Amending a tax return online 1 102 43. Amending a tax return online 6 42. Amending a tax return online 7 41. Amending a tax return online 7 40. Amending a tax return online 8 39. Amending a tax return online 8 38. Amending a tax return online 9 37. Amending a tax return online 9 37. Amending a tax return online 0 36. Amending a tax return online 0 35. Amending a tax return online 1 103 43. Amending a tax return online 6 42. Amending a tax return online 7 41. Amending a tax return online 7 40. Amending a tax return online 8 39. Amending a tax return online 8 38. Amending a tax return online 9 37. Amending a tax return online 9 37. Amending a tax return online 0 36. Amending a tax return online 0 35. Amending a tax return online 1 104 43. Amending a tax return online 6 42. Amending a tax return online 7 41. Amending a tax return online 7 40. Amending a tax return online 8 39. Amending a tax return online 8 38. Amending a tax return online 8 37. Amending a tax return online 9 37. Amending a tax return online 0 36. Amending a tax return online 0 35. Amending a tax return online 1 105 43. Amending a tax return online 6 42. Amending a tax return online 7 41. Amending a tax return online 7 40. Amending a tax return online 8 39. Amending a tax return online 8 38. Amending a tax return online 8 37. Amending a tax return online 9 37. Amending a tax return online 0 36. Amending a tax return online 0 35. Amending a tax return online 1 106 43. Amending a tax return online 6 42. Amending a tax return online 7 41. Amending a tax return online 7 40. Amending a tax return online 8 39. Amending a tax return online 8 38. Amending a tax return online 8 37. Amending a tax return online 9 37. Amending a tax return online 0 36. Amending a tax return online 0 35. Amending a tax return online 1 107 43. Amending a tax return online 6 42. Amending a tax return online 7 41. Amending a tax return online 7 40. Amending a tax return online 8 39. Amending a tax return online 8 38. Amending a tax return online 8 37. Amending a tax return online 9 37. Amending a tax return online 0 36. Amending a tax return online 0 35. Amending a tax return online 1 108 43. Amending a tax return online 6 42. Amending a tax return online 7 41. Amending a tax return online 7 40. Amending a tax return online 8 39. Amending a tax return online 8 38. Amending a tax return online 8 37. Amending a tax return online 9 37. Amending a tax return online 0 36. Amending a tax return online 0 35. Amending a tax return online 1 109 43. Amending a tax return online 6 42. Amending a tax return online 7 41. Amending a tax return online 7 40. Amending a tax return online 7 39. Amending a tax return online 8 38. Amending a tax return online 8 37. Amending a tax return online 9 37. Amending a tax return online 0 36. Amending a tax return online 0 35. Amending a tax return online 1 110 43. Amending a tax return online 6 42. Amending a tax return online 7 41. Amending a tax return online 7 40. Amending a tax return online 7 39. Amending a tax return online 8 38. Amending a tax return online 8 37. Amending a tax return online 9 37. Amending a tax return online 0 36. Amending a tax return online 0 35. Amending a tax return online 1 111 43. Amending a tax return online 6 42. Amending a tax return online 7 41. Amending a tax return online 7 40. Amending a tax return online 7 39. Amending a tax return online 8 38. Amending a tax return online 8 37. Amending a tax return online 9 37. Amending a tax return online 0 36. Amending a tax return online 0 35. Amending a tax return online 1 112 43. Amending a tax return online 6 42. Amending a tax return online 7 41. Amending a tax return online 7 40. Amending a tax return online 7 39. Amending a tax return online 8 38. Amending a tax return online 8 37. Amending a tax return online 9 37. Amending a tax return online 0 36. Amending a tax return online 0 35. Amending a tax return online 1 113 43. Amending a tax return online 6 42. Amending a tax return online 7 41. Amending a tax return online 7 40. Amending a tax return online 7 39. Amending a tax return online 8 38. Amending a tax return online 8 37. Amending a tax return online 9 37. Amending a tax return online 0 36. Amending a tax return online 0 35. Amending a tax return online 1 114 43. Amending a tax return online 6 42. Amending a tax return online 7 41. Amending a tax return online 7 40. Amending a tax return online 7 39. Amending a tax return online 8 38. Amending a tax return online 8 37. Amending a tax return online 9 37. Amending a tax return online 0 36. Amending a tax return online 0 35. Amending a tax return online 1 115+ 43. Amending a tax return online 6 42. Amending a tax return online 7 41. Amending a tax return online 7 40. Amending a tax return online 7 39. Amending a tax return online 8 38. Amending a tax return online 8 37. Amending a tax return online 9 37. Amending a tax return online 0 36. Amending a tax return online 0 35. Amending a tax return online 1 Table II (continued) (Joint Life and Last Survivor Expectancy)  (For Use by Owners Whose Spouses Are More Than 10 Years Younger and Are the Sole Beneficiaries of Their IRAs) Ages 50 51 52 53 54 55 56 57 58 59 50 40. Amending a tax return online 4 40. Amending a tax return online 0 39. Amending a tax return online 5 39. Amending a tax return online 1 38. Amending a tax return online 7 38. Amending a tax return online 3 38. Amending a tax return online 0 37. Amending a tax return online 6 37. Amending a tax return online 3 37. Amending a tax return online 1 51 40. Amending a tax return online 0 39. Amending a tax return online 5 39. Amending a tax return online 0 38. Amending a tax return online 5 38. Amending a tax return online 1 37. Amending a tax return online 7 37. Amending a tax return online 4 37. Amending a tax return online 0 36. Amending a tax return online 7 36. Amending a tax return online 4 52 39. Amending a tax return online 5 39. Amending a tax return online 0 38. Amending a tax return online 5 38. Amending a tax return online 0 37. Amending a tax return online 6 37. Amending a tax return online 2 36. Amending a tax return online 8 36. Amending a tax return online 4 36. Amending a tax return online 0 35. Amending a tax return online 7 53 39. Amending a tax return online 1 38. Amending a tax return online 5 38. Amending a tax return online 0 37. Amending a tax return online 5 37. Amending a tax return online 1 36. Amending a tax return online 6 36. Amending a tax return online 2 35. Amending a tax return online 8 35. Amending a tax return online 4 35. Amending a tax return online 1 54 38. Amending a tax return online 7 38. Amending a tax return online 1 37. Amending a tax return online 6 37. Amending a tax return online 1 36. Amending a tax return online 6 36. Amending a tax return online 1 35. Amending a tax return online 7 35. Amending a tax return online 2 34. Amending a tax return online 8 34. Amending a tax return online 5 55 38. Amending a tax return online 3 37. Amending a tax return online 7 37. Amending a tax return online 2 36. Amending a tax return online 6 36. Amending a tax return online 1 35. Amending a tax return online 6 35. Amending a tax return online 1 34. Amending a tax return online 7 34. Amending a tax return online 3 33. Amending a tax return online 9 56 38. Amending a tax return online 0 37. Amending a tax return online 4 36. Amending a tax return online 8 36. Amending a tax return online 2 35. Amending a tax return online 7 35. Amending a tax return online 1 34. Amending a tax return online 7 34. Amending a tax return online 2 33. Amending a tax return online 7 33. Amending a tax return online 3 Appendix C. Amending a tax return online (Continued) Table II (continued) (Joint Life and Last Survivor Expectancy)  (For Use by Owners Whose Spouses Are More Than 10 Years Younger and Are the Sole Beneficiaries of Their IRAs) Ages 50 51 52 53 54 55 56 57 58 59 57 37. Amending a tax return online 6 37. Amending a tax return online 0 36. Amending a tax return online 4 35. Amending a tax return online 8 35. Amending a tax return online 2 34. Amending a tax return online 7 34. Amending a tax return online 2 33. Amending a tax return online 7 33. Amending a tax return online 2 32. Amending a tax return online 8 58 37. Amending a tax return online 3 36. Amending a tax return online 7 36. Amending a tax return online 0 35. Amending a tax return online 4 34. Amending a tax return online 8 34. Amending a tax return online 3 33. Amending a tax return online 7 33. Amending a tax return online 2 32. Amending a tax return online 8 32. Amending a tax return online 3 59 37. Amending a tax return online 1 36. Amending a tax return online 4 35. Amending a tax return online 7 35. Amending a tax return online 1 34. Amending a tax return online 5 33. Amending a tax return online 9 33. Amending a tax return online 3 32. Amending a tax return online 8 32. Amending a tax return online 3 31. Amending a tax return online 8 60 36. Amending a tax return online 8 36. Amending a tax return online 1 35. Amending a tax return online 4 34. Amending a tax return online 8 34. Amending a tax return online 1 33. Amending a tax return online 5 32. Amending a tax return online 9 32. Amending a tax return online 4 31. Amending a tax return online 9 31. Amending a tax return online 3 61 36. Amending a tax return online 6 35. Amending a tax return online 8 35. Amending a tax return online 1 34. Amending a tax return online 5 33. Amending a tax return online 8 33. Amending a tax return online 2 32. Amending a tax return online 6 32. Amending a tax return online 0 31. Amending a tax return online 4 30. Amending a tax return online 9 62 36. Amending a tax return online 3 35. Amending a tax return online 6 34. Amending a tax return online 9 34. Amending a tax return online 2 33. Amending a tax return online 5 32. Amending a tax return online 9 32. Amending a tax return online 2 31. Amending a tax return online 6 31. Amending a tax return online 1 30. Amending a tax return online 5 63 36. Amending a tax return online 1 35. Amending a tax return online 4 34. Amending a tax return online 6 33. Amending a tax return online 9 33. Amending a tax return online 2 32. Amending a tax return online 6 31. Amending a tax return online 9 31. Amending a tax return online 3 30. Amending a tax return online 7 30. Amending a tax return online 1 64 35. Amending a tax return online 9 35. Amending a tax return online 2 34. Amending a tax return online 4 33. Amending a tax return online 7 33. Amending a tax return online 0 32. Amending a tax return online 3 31. Amending a tax return online 6 31. Amending a tax return online 0 30. Amending a tax return online 4 29. Amending a tax return online 8 65 35. Amending a tax return online 8 35. Amending a tax return online 0 34. Amending a tax return online 2 33. Amending a tax return online 5 32. Amending a tax return online 7 32. Amending a tax return online 0 31. Amending a tax return online 4 30. Amending a tax return online 7 30. Amending a tax return online 0 29. Amending a tax return online 4 66 35. Amending a tax return online 6 34. Amending a tax return online 8 34. Amending a tax return online 0 33. Amending a tax return online 3 32. Amending a tax return online 5 31. Amending a tax return online 8 31. Amending a tax return online 1 30. Amending a tax return online 4 29. Amending a tax return online 8 29. Amending a tax return online 1 67 35. Amending a tax return online 5 34. Amending a tax return online 7 33. Amending a tax return online 9 33. Amending a tax return online 1 32. Amending a tax return online 3 31. Amending a tax return online 6 30. Amending a tax return online 9 30. Amending a tax return online 2 29. Amending a tax return online 5 28. Amending a tax return online 8 68 35. Amending a tax return online 3 34. Amending a tax return online 5 33. Amending a tax return online 7 32. Amending a tax return online 9 32. Amending a tax return online 1 31. Amending a tax return online 4 30. Amending a tax return online 7 29. Amending a tax return online 9 29. Amending a tax return online 2 28. Amending a tax return online 6 69 35. Amending a tax return online 2 34. Amending a tax return online 4 33. Amending a tax return online 6 32. Amending a tax return online 8 32. Amending a tax return online 0 31. Amending a tax return online 2 30. Amending a tax return online 5 29. Amending a tax return online 7 29. Amending a tax return online 0 28. Amending a tax return online 3 70 35. Amending a tax return online 1 34. Amending a tax return online 3 33. Amending a tax return online 4 32. Amending a tax return online 6 31. Amending a tax return online 8 31. Amending a tax return online 1 30. Amending a tax return online 3 29. Amending a tax return online 5 28. Amending a tax return online 8 28. Amending a tax return online 1 71 35. Amending a tax return online 0 34. Amending a tax return online 2 33. Amending a tax return online 3 32. Amending a tax return online 5 31. Amending a tax return online 7 30. Amending a tax return online 9 30. Amending a tax return online 1 29. Amending a tax return online 4 28. Amending a tax return online 6 27. Amending a tax return online 9 72 34. Amending a tax return online 9 34. Amending a tax return online 1 33. Amending a tax return online 2 32. Amending a tax return online 4 31. Amending a tax return online 6 30. Amending a tax return online 8 30. Amending a tax return online 0 29. Amending a tax return online 2 28. Amending a tax return online 4 27. Amending a tax return online 7 73 34. Amending a tax return online 8 34. 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Amending a tax return online 5 27. Amending a tax return online 7 26. Amending a tax return online 9 79 34. Amending a tax return online 5 33. Amending a tax return online 6 32. Amending a tax return online 7 31. Amending a tax return online 8 31. Amending a tax return online 0 30. Amending a tax return online 1 29. Amending a tax return online 3 28. Amending a tax return online 4 27. Amending a tax return online 6 26. Amending a tax return online 8 80 34. Amending a tax return online 5 33. Amending a tax return online 6 32. Amending a tax return online 7 31. Amending a tax return online 8 30. Amending a tax return online 9 30. Amending a tax return online 1 29. Amending a tax return online 2 28. Amending a tax return online 4 27. Amending a tax return online 5 26. Amending a tax return online 7 81 34. Amending a tax return online 4 33. Amending a tax return online 5 32. Amending a tax return online 6 31. Amending a tax return online 8 30. Amending a tax return online 9 30. 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Amending a tax return online 7 30. Amending a tax return online 8 29. Amending a tax return online 9 29. Amending a tax return online 0 28. Amending a tax return online 2 27. Amending a tax return online 3 26. Amending a tax return online 5 85 34. Amending a tax return online 3 33. Amending a tax return online 4 32. Amending a tax return online 5 31. Amending a tax return online 6 30. Amending a tax return online 7 29. Amending a tax return online 9 29. Amending a tax return online 0 28. Amending a tax return online 1 27. Amending a tax return online 3 26. Amending a tax return online 4 86 34. Amending a tax return online 3 33. Amending a tax return online 4 32. Amending a tax return online 5 31. Amending a tax return online 6 30. Amending a tax return online 7 29. Amending a tax return online 8 29. Amending a tax return online 0 28. Amending a tax return online 1 27. Amending a tax return online 2 26. Amending a tax return online 4 87 34. Amending a tax return online 3 33. Amending a tax return online 4 32. Amending a tax return online 5 31. Amending a tax return online 6 30. Amending a tax return online 7 29. Amending a tax return online 8 28. Amending a tax return online 9 28. Amending a tax return online 1 27. Amending a tax return online 2 26. Amending a tax return online 4 88 34. Amending a tax return online 3 33. Amending a tax return online 4 32. Amending a tax return online 5 31. Amending a tax return online 6 30. Amending a tax return online 7 29. Amending a tax return online 8 28. Amending a tax return online 9 28. Amending a tax return online 0 27. Amending a tax return online 2 26. Amending a tax return online 3 89 34. Amending a tax return online 3 33. Amending a tax return online 3 32. Amending a tax return online 4 31. Amending a tax return online 5 30. Amending a tax return online 7 29. Amending a tax return online 8 28. Amending a tax return online 9 28. Amending a tax return online 0 27. Amending a tax return online 2 26. Amending a tax return online 3 90 34. Amending a tax return online 2 33. Amending a tax return online 3 32. Amending a tax return online 4 31. Amending a tax return online 5 30. Amending a tax return online 6 29. Amending a tax return online 8 28. Amending a tax return online 9 28. Amending a tax return online 0 27. Amending a tax return online 1 26. Amending a tax return online 3 91 34. Amending a tax return online 2 33. Amending a tax return online 3 32. Amending a tax return online 4 31. Amending a tax return online 5 30. Amending a tax return online 6 29. Amending a tax return online 7 28. Amending a tax return online 9 28. Amending a tax return online 0 27. Amending a tax return online 1 26. Amending a tax return online 3 92 34. Amending a tax return online 2 33. Amending a tax return online 3 32. Amending a tax return online 4 31. Amending a tax return online 5 30. Amending a tax return online 6 29. Amending a tax return online 7 28. Amending a tax return online 8 28. Amending a tax return online 0 27. Amending a tax return online 1 26. Amending a tax return online 2 93 34. Amending a tax return online 2 33. Amending a tax return online 3 32. Amending a tax return online 4 31. Amending a tax return online 5 30. Amending a tax return online 6 29. Amending a tax return online 7 28. Amending a tax return online 8 28. Amending a tax return online 0 27. Amending a tax return online 1 26. Amending a tax return online 2 94 34. Amending a tax return online 2 33. Amending a tax return online 3 32. Amending a tax return online 4 31. Amending a tax return online 5 30. Amending a tax return online 6 29. Amending a tax return online 7 28. Amending a tax return online 8 27. Amending a tax return online 9 27. Amending a tax return online 1 26. Amending a tax return online 2 95 34. Amending a tax return online 2 33. Amending a tax return online 3 32. Amending a tax return online 4 31. Amending a tax return online 5 30. Amending a tax return online 6 29. Amending a tax return online 7 28. Amending a tax return online 8 27. Amending a tax return online 9 27. Amending a tax return online 1 26. Amending a tax return online 2 96 34. Amending a tax return online 2 33. Amending a tax return online 3 32. Amending a tax return online 4 31. Amending a tax return online 5 30. Amending a tax return online 6 29. Amending a tax return online 7 28. Amending a tax return online 8 27. Amending a tax return online 9 27. Amending a tax return online 0 26. Amending a tax return online 2 Appendix C. Amending a tax return online (Continued) Table II (continued) (Joint Life and Last Survivor Expectancy)  (For Use by Owners Whose Spouses Are More Than 10 Years Younger and Are the Sole Beneficiaries of Their IRAs) Ages 50 51 52 53 54 55 56 57 58 59 97 34. Amending a tax return online 2 33. Amending a tax return online 3 32. Amending a tax return online 4 31. Amending a tax return online 5 30. Amending a tax return online 6 29. Amending a tax return online 7 28. Amending a tax return online 8 27. Amending a tax return online 9 27. Amending a tax return online 0 26. Amending a tax return online 2 98 34. Amending a tax return online 2 33. Amending a tax return online 3 32. Amending a tax return online 4 31. Amending a tax return online 5 30. Amending a tax return online 6 29. Amending a tax return online 7 28. Amending a tax return online 8 27. Amending a tax return online 9 27. Amending a tax return online 0 26. Amending a tax return online 2 99 34. Amending a tax return online 2 33. Amending a tax return online 3 32. Amending a tax return online 4 31. Amending a tax return online 5 30. Amending a tax return online 6 29. Amending a tax return online 7 28. Amending a tax return online 8 27. Amending a tax return online 9 27. Amending a tax return online 0 26. Amending a tax return online 2 100 34. Amending a tax return online 2 33. Amending a tax return online 3 32. Amending a tax return online 4 31. Amending a tax return online 5 30. Amending a tax return online 6 29. Amending a tax return online 7 28. Amending a tax return online 8 27. Amending a tax return online 9 27. Amending a tax return online 0 26. Amending a tax return online 1 101 34. Amending a tax return online 2 33. Amending a tax return online 3 32. Amending a tax return online 4 31. Amending a tax return online 5 30. Amending a tax return online 6 29. Amending a tax return online 7 28. Amending a tax return online 8 27. Amending a tax return online 9 27. Amending a tax return online 0 26. Amending a tax return online 1 102 34. Amending a tax return online 2 33. Amending a tax return online 3 32. Amending a tax return online 4 31. Amending a tax return online 4 30. Amending a tax return online 5 29. Amending a tax return online 7 28. Amending a tax return online 8 27. Amending a tax return online 9 27. Amending a tax return online 0 26. Amending a tax return online 1 103 34. Amending a tax return online 2 33. Amending a tax return online 3 32. Amending a tax return online 4 31. Amending a tax return online 4 30. Amending a tax return online 5 29. Amending a tax return online 7 28. Amending a tax return online 8 27. Amending a tax return online 9 27. Amending a tax return online 0 26. Amending a tax return online 1 104 34. Amending a tax return online 2 33. Amending a tax return online 3 32. Amending a tax return online 4 31. Amending a tax return online 4 30. Amending a tax return online 5 29. Amending a tax return online 6 28. Amending a tax return online 8 27. Amending a tax return online 9 27. Amending a tax return online 0 26. Amending a tax return online 1 105 34. Amending a tax return online 2 33. Amending a tax return online 3 32. Amending a tax return online 3 31. Amending a tax return online 4 30. Amending a tax return online 5 29. Amending a tax return online 6 28. Amending a tax return online 8 27. Amending a tax return online 9 27. Amending a tax return online 0 26. Amending a tax return online 1 106 34. Amending a tax return online 2 33. Amending a tax return online 3 32. Amending a tax return online 3 31. Amending a tax return online 4 30. Amending a tax return online 5 29. Amending a tax return online 6 28. Amending a tax return online 8 27. Amending a tax return online 9 27. Amending a tax return online 0 26. Amending a tax return online 1 107 34. Amending a tax return online 2 33. Amending a tax return online 3 32. Amending a tax return online 3 31. Amending a tax return online 4 30. Amending a tax return online 5 29. Amending a tax return online 6 28. Amending a tax return online 8 27. Amending a tax return online 9 27. Amending a tax return online 0 26. Amending a tax return online 1 108 34. Amending a tax return online 2 33. Amending a tax return online 3 32. Amending a tax return online 3 31. Amending a tax return online 4 30. Amending a tax return online 5 29. Amending a tax return online 6 28. Amending a tax return online 8 27. Amending a tax return online 9 27. Amending a tax return online 0 26. Amending a tax return online 1 109 34. Amending a tax return online 2 33. Amending a tax return online 3 32. Amending a tax return online 3 31. Amending a tax return online 4 30. Amending a tax return online 5 29. Amending a tax return online 6 28. Amending a tax return online 7 27. Amending a tax return online 9 27. Amending a tax return online 0 26. Amending a tax return online 1 110 34. Amending a tax return online 2 33. Amending a tax return online 3 32. Amending a tax return online 3 31. Amending a tax return online 4 30. Amending a tax return online 5 29. Amending a tax return online 6 28. Amending a tax return online 7 27. Amending a tax return online 9 27. Amending a tax return online 0 26. Amending a tax return online 1 111 34. Amending a tax return online 2 33. Amending a tax return online 3 32. Amending a tax return online 3 31. Amending a tax return online 4 30. Amending a tax return online 5 29. Amending a tax return online 6 28. Amending a tax return online 7 27. Amending a tax return online 9 27. Amending a tax return online 0 26. Amending a tax return online 1 112 34. Amending a tax return online 2 33. Amending a tax return online 3 32. Amending a tax return online 3 31. Amending a tax return online 4 30. Amending a tax return online 5 29. Amending a tax return online 6 28. Amending a tax return online 7 27. Amending a tax return online 9 27. Amending a tax return online 0 26. Amending a tax return online 1 113 34. Amending a tax return online 2 33. Amending a tax return online 3 32. Amending a tax return online 3 31. Amending a tax return online 4 30. Amending a tax return online 5 29. Amending a tax return online 6 28. Amending a tax return online 7 27. Amending a tax return online 9 27. Amending a tax return online 0 26. Amending a tax return online 1 114 34. Amending a tax return online 2 33. Amending a tax return online 3 32. Amending a tax return online 3 31. Amending a tax return online 4 30. Amending a tax return online 5 29. Amending a tax return online 6 28. Amending a tax return online 7 27. Amending a tax return online 9 27. Amending a tax return online 0 26. Amending a tax return online 1 115+ 34. Amending a tax return online 2 33. Amending a tax return online 3 32. Amending a tax return online 3 31. Amending a tax return online 4 30. Amending a tax return online 5 29. Amending a tax return online 6 28. Amending a tax return online 7 27. Amending a tax return online 9 27. Amending a tax return online 0 26. Amending a tax return online 1 Table II (continued) (Joint Life and Last Survivor Expectancy) (For Use by Owners Whose Spouses Are More Than 10 Years Younger and Are the Sole Beneficiaries of Their IRAs) Ages 60 61 62 63 64 65 66 67 68 69 60 30. Amending a tax return online 9 30. Amending a tax return online 4 30. Amending a tax return online 0 29. Amending a tax return online 6 29. Amending a tax return online 2 28. Amending a tax return online 8 28. Amending a tax return online 5 28. Amending a tax return online 2 27. Amending a tax return online 9 27. Amending a tax return online 6 61 30. Amending a tax return online 4 29. Amending a tax return online 9 29. Amending a tax return online 5 29. Amending a tax return online 0 28. Amending a tax return online 6 28. Amending a tax return online 3 27. Amending a tax return online 9 27. Amending a tax return online 6 27. Amending a tax return online 3 27. Amending a tax return online 0 62 30. Amending a tax return online 0 29. Amending a tax return online 5 29. Amending a tax return online 0 28. Amending a tax return online 5 28. Amending a tax return online 1 27. Amending a tax return online 7 27. Amending a tax return online 3 27. Amending a tax return online 0 26. Amending a tax return online 7 26. Amending a tax return online 4 63 29. Amending a tax return online 6 29. Amending a tax return online 0 28. Amending a tax return online 5 28. Amending a tax return online 1 27. Amending a tax return online 6 27. Amending a tax return online 2 26. Amending a tax return online 8 26. Amending a tax return online 4 26. Amending a tax return online 1 25. Amending a tax return online 7 64 29. Amending a tax return online 2 28. Amending a tax return online 6 28. Amending a tax return online 1 27. Amending a tax return online 6 27. Amending a tax return online 1 26. Amending a tax return online 7 26. Amending a tax return online 3 25. Amending a tax return online 9 25. Amending a tax return online 5 25. Amending a tax return online 2 65 28. Amending a tax return online 8 28. Amending a tax return online 3 27. Amending a tax return online 7 27. Amending a tax return online 2 26. Amending a tax return online 7 26. Amending a tax return online 2 25. Amending a tax return online 8 25. Amending a tax return online 4 25. Amending a tax return online 0 24. Amending a tax return online 6 66 28. Amending a tax return online 5 27. Amending a tax return online 9 27. Amending a tax return online 3 26. Amending a tax return online 8 26. Amending a tax return online 3 25. Amending a tax return online 8 25. Amending a tax return online 3 24. Amending a tax return online 9 24. Amending a tax return online 5 24. Amending a tax return online 1 67 28. Amending a tax return online 2 27. Amending a tax return online 6 27. Amending a tax return online 0 26. Amending a tax return online 4 25. Amending a tax return online 9 25. Amending a tax return online 4 24. Amending a tax return online 9 24. Amending a tax return online 4 24. Amending a tax return online 0 23. Amending a tax return online 6 68 27. Amending a tax return online 9 27. Amending a tax return online 3 26. Amending a tax return online 7 26. Amending a tax return online 1 25. Amending a tax return online 5 25. Amending a tax return online 0 24. Amending a tax return online 5 24. Amending a tax return online 0 23. Amending a tax return online 5 23. Amending a tax return online 1 69 27. Amending a tax return online 6 27. Amending a tax return online 0 26. Amending a tax return online 4 25. Amending a tax return online 7 25. Amending a tax return online 2 24. Amending a tax return online 6 24. Amending a tax return online 1 23. Amending a tax return online 6 23. Amending a tax return online 1 22. Amending a tax return online 6 70 27. Amending a tax return online 4 26. Amending a tax return online 7 26. Amending a tax return online 1 25. Amending a tax return online 4 24. Amending a tax return online 8 24. Amending a tax return online 3 23. Amending a tax return online 7 23. Amending a tax return online 2 22. Amending a tax return online 7 22. Amending a tax return online 2 71 27. Amending a tax return online 2 26. Amending a tax return online 5 25. Amending a tax return online 8 25. Amending a tax return online 2 24. Amending a tax return online 5 23. Amending a tax return online 9 23. Amending a tax return online 4 22. Amending a tax return online 8 22. Amending a tax return online 3 21. Amending a tax return online 8 72 27. Amending a tax return online 0 26. Amending a tax return online 3 25. Amending a tax return online 6 24. Amending a tax return online 9 24. Amending a tax return online 3 23. Amending a tax return online 7 23. Amending a tax return online 1 22. Amending a tax return online 5 22. Amending a tax return online 0 21. Amending a tax return online 4 73 26. Amending a tax return online 8 26. Amending a tax return online 1 25. Amending a tax return online 4 24. Amending a tax return online 7 24. Amending a tax return online 0 23. Amending a tax return online 4 22. Amending a tax return online 8 22. Amending a tax return online 2 21. Amending a tax return online 6 21. Amending a tax return online 1 74 26. Amending a tax return online 6 25. Amending a tax return online 9 25. Amending a tax return online 2 24. Amending a tax return online 5 23. Amending a tax return online 8 23. Amending a tax return online 1 22. Amending a tax return online 5 21. Amending a tax return online 9 21. Amending a tax return online 3 20. Amending a tax return online 8 75 26. Amending a tax return online 5 25. Amending a tax return online 7 25. Amending a tax return online 0 24. Amending a tax return online 3 23. Amending a tax return online 6 22. Amending a tax return online 9 22. Amending a tax return online 3 21. Amending a tax return online 6 21. Amending a tax return online 0 20. Amending a tax return online 5 Appendix C. Amending a tax return online (Continued) Table II (continued) (Joint Life and Last Survivor Expectancy) (For Use by Owners Whose Spouses Are More Than 10 Years Younger and Are the Sole Beneficiaries of Their IRAs) Ages 60 61 62 63 64 65 66 67 68 69 76 26. Amending a tax return online 3 25. Amending a tax return online 6 24. Amending a tax return online 8 24. Amending a tax return online 1 23. Amending a tax return online 4 22. Amending a tax return online 7 22. Amending a tax return online 0 21. Amending a tax return online 4 20. Amending a tax return online 8 20. Amending a tax return online 2 77 26. Amending a tax return online 2 25. Amending a tax return online 4 24. Amending a tax return online 7 23. Amending a tax return online 9 23. Amending a tax return online 2 22. Amending a tax return online 5 21. Amending a tax return online 8 21. Amending a tax return online 2 20. Amending a tax return online 6 19. Amending a tax return online 9 78 26. Amending a tax return online 1 25. Amending a tax return online 3 24. Amending a tax return online 6 23. Amending a tax return online 8 23. Amending a tax return online 1 22. Amending a tax return online 4 21. Amending a tax return online 7 21. Amending a tax return online 0 20. Amending a tax return online 3 19. Amending a tax return online 7 79 26. Amending a tax return online 0 25. Amending a tax return online 2 24. Amending a tax return online 4 23. Amending a tax return online 7 22. Amending a tax return online 9 22. Amending a tax return online 2 21. Amending a tax return online 5 20. Amending a tax return online 8 20. Amending a tax return online 1 19. Amending a tax return online 5 80 25. Amending a tax return online 9 25. Amending a tax return online 1 24. Amending a tax return online 3 23. Amending a tax return online 6 22. Amending a tax return online 8 22. Amending a tax return online 1 21. Amending a tax return online 3 20. Amending a tax return online 6 20. Amending a tax return online 0 19. Amending a tax return online 3 81 25. Amending a tax return online 8 25. Amending a tax return online 0 24. Amending a tax return online 2 23. Amending a tax return online 4 22. Amending a tax return online 7 21. Amending a tax return online 9 21. Amending a tax return online 2 20. Amending a tax return online 5 19. Amending a tax return online 8 19. Amending a tax return online 1 82 25. Amending a tax return online 8 24. Amending a tax return online 9 24. Amending a tax return online 1 23. Amending a tax return online 4 22. Amending a tax return online 6 21. Amending a tax return online 8 21. Amending a tax return online 1 20. Amending a tax return online 4 19. Amending a tax return online 7 19. Amending a tax return online 0 83 25. Amending a tax return online 7 24. Amending a tax return online 9 24. Amending a tax return online 1 23. Amending a tax return online 3 22. Amending a tax return online 5 21. Amending a tax return online 7 21. Amending a tax return online 0 20. Amending a tax return online 2 19. Amending a tax return online 5 18. Amending a tax return online 8 84 25. Amending a tax return online 6 24. Amending a tax return online 8 24. Amending a tax return online 0 23. Amending a tax return online 2 22. Amending a tax return online 4 21. Amending a tax return online 6 20. Amending a tax return online 9 20. Amending a tax return online 1 19. Amending a tax return online 4 18. Amending a tax return online 7 85 25. Amending a tax return online 6 24. Amending a tax return online 8 23. Amending a tax return online 9 23. Amending a tax return online 1 22. Amending a tax return online 3 21. Amending a tax return online 6 20. Amending a tax return online 8 20. Amending a tax return online 1 19. Amending a tax return online 3 18. Amending a tax return online 6 86 25. Amending a tax return online 5 24. Amending a tax return online 7 23. Amending a tax return online 9 23. Amending a tax return online 1 22. Amending a tax return online 3 21. Amending a tax return online 5 20. Amending a tax return online 7 20. Amending a tax return online 0 19. Amending a tax return online 2 18. Amending a tax return online 5 87 25. Amending a tax return online 5 24. Amending a tax return online 7 23. Amending a tax return online 8 23. Amending a tax return online 0 22. Amending a tax return online 2 21. Amending a tax return online 4 20. Amending a tax return online 7 19. Amending a tax return online 9 19. Amending a tax return online 2 18. Amending a tax return online 4 88 25. Amending a tax return online 5 24. Amending a tax return online 6 23. Amending a tax return online 8 23. Amending a tax return online 0 22. Amending a tax return online 2 21. Amending a tax return online 4 20. Amending a tax return online 6 19. Amending a tax return online 8 19. Amending a tax return online 1 18. Amending a tax return online 3 89 25. Amending a tax return online 4 24. Amending a tax return online 6 23. Amending a tax return online 8 22. Amending a tax return online 9 22. Amending a tax return online 1 21. Amending a tax return online 3 20. Amending a tax return online 5 19. Amending a tax return online 8 19. Amending a tax return online 0 18. Amending a tax return online 3 90 25. Amending a tax return online 4 24. Amending a tax return online 6 23. Amending a tax return online 7 22. Amending a tax return online 9 22. Amending a tax return online 1 21. Amending a tax return online 3 20. Amending a tax return online 5 19. Amending a tax return online 7 19. Amending a tax return online 0 18. Amending a tax return online 2 91 25. Amending a tax return online 4 24. Amending a tax return online 5 23. Amending a tax return online 7 22. Amending a tax return online 9 22. Amending a tax return online 1 21. Amending a tax return online 3 20. Amending a tax return online 5 19. Amending a tax return online 7 18. Amending a tax return online 9 18. Amending a tax return online 2 92 25. Amending a tax return online 4 24. Amending a tax return online 5 23. Amending a tax return online 7 22. Amending a tax return online 9 22. Amending a tax return online 0 21. Amending a tax return online 2 20. Amending a tax return online 4 19. Amending a tax return online 6 18. Amending a tax return online 9 18. Amending a tax return online 1 93 25. Amending a tax return online 4 24. Amending a tax return online 5 23. Amending a tax return online 7 22. Amending a tax return online 8 22. Amending a tax return online 0 21. Amending a tax return online 2 20. Amending a tax return online 4 19. Amending a tax return online 6 18. Amending a tax return online 8 18. Amending a tax return online 1 94 25. Amending a tax return online 3 24. Amending a tax return online 5 23. Amending a tax return online 6 22. Amending a tax return online 8 22. Amending a tax return online 0 21. Amending a tax return online 2 20. Amending a tax return online 4 19. Amending a tax return online 6 18. Amending a tax return online 8 18. Amending a tax return online 0 95 25. Amending a tax return online 3 24. Amending a tax return online 5 23. Amending a tax return online 6 22. Amending a tax return online 8 22. Amending a tax return online 0 21. Amending a tax return online 1 20. Amending a tax return online 3 19. Amending a tax return online 6 18. Amending a tax return online 8 18. Amending a tax return online 0 96 25. Amending a tax return online 3 24. Amending a tax return online 5 23. Amending a tax return online 6 22. Amending a tax return online 8 21. Amending a tax return online 9 21. Amending a tax return online 1 20. Amending a tax return online 3 19. Amending a tax return online 5 18. Amending a tax return online 8 18. Amending a tax return online 0 97 25. Amending a tax return online 3 24. Amending a tax return online 5 23. Amending a tax return online 6 22. Amending a tax return online 8 21. Amending a tax return online 9 21. Amending a tax return online 1 20. Amending a tax return online 3 19. Amending a tax return online 5 18. Amending a tax return online 7 18. Amending a tax return online 0 98 25. Amending a tax return online 3 24. Amending a tax return online 4 23. Amending a tax return online 6 22. Amending a tax return online 8 21. Amending a tax return online 9 21. Amending a tax return online 1 20. Amending a tax return online 3 19. Amending a tax return online 5 18. Amending a tax return online 7 17. Amending a tax return online 9 99 25. Amending a tax return online 3 24. Amending a tax return online 4 23. Amending a tax return online 6 22. Amending a tax return online 7 21. Amending a tax return online 9 21. Amending a tax return online 1 20. Amending a tax return online 3 19. Amending a tax return online 5 18. Amending a tax return online 7 17. Amending a tax return online 9 100 25. Amending a tax return online 3 24. Amending a tax return online 4 23. Amending a tax return online 6 22. Amending a tax return online 7 21. Amending a tax return online 9 21. Amending a tax return online 1 20. Amending a tax return online 3 19. Amending a tax return online 5 18. Amending a tax return online 7 17. Amending a tax return online 9 101 25. Amending a tax return online 3 24. Amending a tax return online 4 23. Amending a tax return online 6 22. Amending a tax return online 7 21. Amending a tax return online 9 21. Amending a tax return online 1 20. Amending a tax return online 2 19. Amending a tax return online 4 18. Amending a tax return online 7 17. Amending a tax return online 9 102 25. Amending a tax return online 3 24. Amending a tax return online 4 23. Amending a tax return online 6 22. Amending a tax return online 7 21. Amending a tax return online 9 21. Amending a tax return online 1 20. Amending a tax return online 2 19. Amending a tax return online 4 18. Amending a tax return online 6 17. Amending a tax return online 9 103 25. Amending a tax return online 3 24. Amending a tax return online 4 23. Amending a tax return online 6 22. Amending a tax return online 7 21. Amending a tax return online 9 21. Amending a tax return online 0 20. Amending a tax return online 2 19. Amending a tax return online 4 18. Amending a tax return online 6 17. Amending a tax return online 9 104 25. Amending a tax return online 3 24. Amending a tax return online 4 23. Amending a tax return online 5 22. Amending a tax return online 7 21. Amending a tax return online 9 21. Amending a tax return online 0 20. Amending a tax return online 2 19. Amending a tax return online 4 18. Amending a tax return online 6 17. Amending a tax return online 8 105 25. Amending a tax return online 3 24. Amending a tax return online 4 23. Amending a tax return online 5 22. Amending a tax return online 7 21. Amending a tax return online 9 21. Amending a tax return online 0 20. Amending a tax return online 2 19. Amending a tax return online 4 18. Amending a tax return online 6 17. Amending a tax return online 8 106 25. Amending a tax return online 3 24. Amending a tax return online 4 23. Amending a tax return online 5 22. Amending a tax return online 7 21. Amending a tax return online 9 21. Amending a tax return online 0 20. Amending a tax return online 2 19. Amending a tax return online 4 18. Amending a tax return online 6 17. Amending a tax return online 8 107 25. Amending a tax return online 2 24. Amending a tax return online 4 23. Amending a tax return online 5 22. Amending a tax return online 7 21. Amending a tax return online 8 21. Amending a tax return online 0 20. Amending a tax return online 2 19. Amending a tax return online 4 18. Amending a tax return online 6 17. Amending a tax return online 8 108 25. Amending a tax return online 2 24. Amending a tax return online 4 23. Amending a tax return online 5 22. Amending a tax return online 7 21. Amending a tax return online 8 21. Amending a tax return online 0 20. Amending a tax return online 2 19. Amending a tax return online 4 18. Amending a tax return online 6 17. Amending a tax return online 8 109 25. Amending a tax return online 2 24. Amending a tax return online 4 23. Amending a tax return online 5 22. Amending a tax return online 7 21. Amending a tax return online 8 21. Amending a tax return online 0 20. Amending a tax return online 2 19. Amending a tax return online 4 18. Amending a tax return online 6 17. Amending a tax return online 8 110 25. Amending a tax return online 2 24. Amending a tax return online 4 23. Amending a tax return online 5 22. Amending a tax return online 7 21. Amending a tax return online 8 21. Amending a tax return online 0 20. Amending a tax return online 2 19. Amending a tax return online 4 18. Amending a tax return online 6 17. Amending a tax return online 8 111 25. Amending a tax return online 2 24. Amending a tax return online 4 23. Amending a tax return online 5 22. Amending a tax return online 7 21. Amending a tax return online 8 21. Amending a tax return online 0 20. Amending a tax return online 2 19. Amending a tax return online 4 18. Amending a tax return online 6 17. Amending a tax return online 8 112 25. Amending a tax return online 2 24. Amending a tax return online 4 23. Amending a tax return online 5 22. Amending a tax return online 7 21. Amending a tax return online 8 21. Amending a tax return online 0 20. Amending a tax return online 2 19. Amending a tax return online 4 18. Amending a tax return online 6 17. Amending a tax return online 8 113 25. Amending a tax return online 2 24. Amending a tax return online 4 23. Amending a tax return online 5 22. Amending a tax return online 7 21. Amending a tax return online 8 21. Amending a tax return online 0 20. Amending a tax return online 2 19. Amending a tax return online 4 18. Amending a tax return online 6 17. Amending a tax return online 8 114 25. Amending a tax return online 2 24. Amending a tax return online 4 23. Amending a tax return online 5 22. Amending a tax return online 7 21. Amending a tax return online 8 21. Amending a tax return online 0 20. Amending a tax return online 2 19. Amending a tax return online 4 18. Amending a tax return online 6 17. Amending a tax return online 8 115+ 25. Amending a tax return online 2 24. Amending a tax return online 4 23. Amending a tax return online 5 22. Amending a tax return online 7 21. Amending a tax return online 8 21. Amending a tax return online 0 20. Amending a tax return online 2 19. Amending a tax return online 4 18. Amending a tax return online 6 17. Amending a tax return online 8 Appendix C. Amending a tax return online (Continued) Table II (continued) (Joint Life and Last Survivor Expectancy) (For Use by Owners Whose Spouses Are More Than 10 Years Younger and Are the Sole Beneficiaries of Their IRAs) Ages 70 71 72 73 74 75 76 77 78 79 70 21. Amending a tax return online 8 21. Amending a tax return online 3 20. Amending a tax return online 9 20. Amending a tax return online 6 20. Amending a tax return online 2 19. Amending a tax return online 9 19. Amending a tax return online 6 19. Amending a tax return online 4 19. Amending a tax return online 1 18. Amending a tax return online 9 71 21. Amending a tax return online 3 20. Amending a tax return online 9 20. Amending a tax return online 5 20. Amending a tax return online 1 19. Amending a tax return online 7 19. Amending a tax return online 4 19. Amending a tax return online 1 18. Amending a tax return online 8 18. Amending a tax return online 5 18. Amending a tax return online 3 72 20. Amending a tax return online 9 20. Amending a tax return online 5 20. Amending a tax return online 0 19. Amending a tax return online 6 19. Amending a tax return online 3 18. Amending a tax return online 9 18. Amending a tax return online 6 18. Amending a tax return online 3 18. Amending a tax return online 0 17. Amending a tax return online 7 73 20. Amending a tax return online 6 20. Amending a tax return online 1 19. Amending a tax return online 6 19. Amending a tax return online 2 18. Amending a tax return online 8 18. Amending a tax return online 4 18. Amending a tax return online 1 17. Amending a tax return online 8 17. Amending a tax return online 5 17. Amending a tax return online 2 74 20. Amending a tax return online 2 19. Amending a tax return online 7 19. Amending a tax return online 3 18. Amending a tax return online 8 18. Amending a tax return online 4 18. Amending a tax return online 0 17. Amending a tax return online 6 17. Amending a tax return online 3 17. Amending a tax return online 0 16. Amending a tax return online 7 75 19. Amending a tax return online 9 19. Amending a tax return online 4 18. Amending a tax return online 9 18. Amending a tax return online 4 18. Amending a tax return online 0 17. Amending a tax return online 6 17. Amending a tax return online 2 16. Amending a tax return online 8 16. Amending a tax return online 5 16. Amending a tax return online 2 76 19. Amending a tax return online 6 19. Amending a tax return online 1 18. Amending a tax return online 6 18. Amending a tax return online 1 17. Amending a tax return online 6 17. Amending a tax return online 2 16. Amending a tax return online 8 16. Amending a tax return online 4 16. Amending a tax return online 0 15. Amending a tax return online 7 77 19. Amending a tax return online 4 18. Amending a tax return online 8 18. Amending a tax return online 3 17. Amending a tax return online 8 17. Amending a tax return online 3 16. Amending a tax return online 8 16. Amending a tax return online 4 16. Amending a tax return online 0 15. Amending a tax return online 6 15. Amending a tax return online 3 78 19. Amending a tax return online 1 18. Amending a tax return online 5 18. Amending a tax return online 0 17. Amending a tax return online 5 17. Amending a tax return online 0 16. Amending a tax return online 5 16. Amending a tax return online 0 15. Amending a tax return online 6 15. Amending a tax return online 2 14. Amending a tax return online 9 79 18. Amending a tax return online 9 18. Amending a tax return online 3 17. Amending a tax return online 7 17. Amending a tax return online 2 16. Amending a tax return online 7 16. Amending a tax return online 2 15. Amending a tax return online 7 15. Amending a tax return online 3 14. Amending a tax return online 9 14. Amending a tax return online 5 80 18. Amending a tax return online 7 18. Amending a tax return online 1 17. Amending a tax return online 5 16. Amending a tax return online 9 16. Amending a tax return online 4 15. Amending a tax return online 9 15. Amending a tax return online 4 15. Amending a tax return online 0 14. Amending a tax return online 5 14. Amending a tax return online 1 81 18. Amending a tax return online 5 17. Amending a tax return online 9 17. Amending a tax return online 3 16. Amending a tax return online 7 16. Amending a tax return online 2 15. Amending a tax return online 6 15. Amending a tax return online 1 14. Amending a tax return online 7 14. Amending a tax return online 2 13. Amending a tax return online 8 82 18. Amending a tax return online 3 17. Amending a tax return online 7 17. Amending a tax return online 1 16. Amending a tax return online 5 15. Amending a tax return online 9 15. Amending a tax return online 4 14. Amending a tax return online 9 14. Amending a tax return online 4 13. Amending a tax return online 9 13. Amending a tax return online 5 83 18. Amending a tax return online 2 17. Amending a tax return online 5 16. Amending a tax return online 9 16. Amending a tax return online 3 15. Amending a tax return online 7 15. Amending a tax return online 2 14. Amending a tax return online 7 14. Amending a tax return online 2 13. Amending a tax return online 7 13. Amending a tax return online 2 84 18. Amending a tax return online 0 17. Amending a tax return online 4 16. Amending a tax return online 7 16. Amending a tax return online 1 15. Amending a tax return online 5 15. Amending a tax return online 0 14. Amending a tax return online 4 13. Amending a tax return online 9 13. Amending a tax return online 4 13. Amending a tax return online 0 85 17. Amending a tax return online 9 17. Amending a tax return online 3 16. Amending a tax return online 6 16. Amending a tax return online 0 15. Amending a tax return online 4 14. Amending a tax return online 8 14. Amending a tax return online 3 13. Amending a tax return online 7 13. Amending a tax return online 2 12. Amending a tax return online 8 86 17. Amending a tax return online 8 17. Amending a tax return online 1 16. Amending a tax return online 5 15. Amending a tax return online 8 15. Amending a tax return online 2 14. Amending a tax return online 6 14. Amending a tax return online 1 13. Amending a tax return online 5 13. Amending a tax return online 0 12. Amending a tax return online 5 87 17. Amending a tax return online 7 17. Amending a tax return online 0 16. Amending a tax return online 4 15. Amending a tax return online 7 15. Amending a tax return online 1 14. Amending a tax return online 5 13. Amending a tax return online 9 13. Amending a tax return online 4 12. Amending a tax return online 9 12. Amending a tax return online 4 88 17. Amending a tax return online 6 16. Amending a tax return online 9 16. Amending a tax return online 3 15. Amending a tax return online 6 15. Amending a tax return online 0 14. Amending a tax return online 4 13. Amending a tax return online 8 13. Amending a tax return online 2 12. Amending a tax return online 7 12. Amending a tax return online 2 89 17. Amending a tax return online 6 16. Amending a tax return online 9 16. Amending a tax return online 2 15. Amending a tax return online 5 14. Amending a tax return online 9 14. Amending a tax return online 3 13. Amending a tax return online 7 13. Amending a tax return online 1 12. Amending a tax return online 6 12. Amending a tax return online 0 90 17. Amending a tax return online 5 16. Amending a tax return online 8 16. Amending a tax return online 1 15. Amending a tax return online 4 14. Amending a tax return online 8 14. Amending a tax return online 2 13. Amending a tax return online 6 13. Amending a tax return online 0 12. Amending a tax return online 4 11. Amending a tax return online 9 91 17. Amending a tax return online 4 16. Amending a tax return online 7 16. Amending a tax return online 0 15. Amending a tax return online 4 14. Amending a tax return online 7 14. Amending a tax return online 1 13. Amending a tax return online 5 12. Amending a tax return online 9 12. Amending a tax return online 3 11. Amending a tax return online 8 92 17. Amending a tax return online 4 16. Amending a tax return online 7 16. Amending a tax return online 0 15. Amending a tax return online 3 14. Amending a tax return online 6 14. Amending a tax return online 0 13. Amending a tax return online 4 12. Amending a tax return online 8 12. Amending a tax return online 2 11. Amending a tax return online 7 93 17. Amending a tax return online 3 16. Amending a tax return online 6 15. Amending a tax return online 9 15. Amending a tax return online 2 14. Amending a tax return online 6 13. Amending a tax return online 9 13. Amending a tax return online 3 12. Amending a tax return online 7 12. Amending a tax return online 1 11. Amending a tax return online 6 94 17. Amending a tax return online 3 16. Amending a tax return online 6 15. Amending a tax return online 9 15. Amending a tax return online 2 14. Amending a tax return online 5 13. Amending a tax return online 9 13. Amending a tax return online 2 12. Amending a tax return online 6 12. Amending a tax return online 0 11. Amending a tax return online 5 95 17. Amending a tax return online 3 16. Amending a tax return online 5 15. Amending a tax return online 8 15. Amending a tax return online 1 14. Amending a tax return online 5 13. Amending a tax return online 8 13. Amending a tax return online 2 12. Amending a tax return online 6 12. Amending a tax return online 0 11. Amending a tax return online 4 96 17. Amending a tax return online 2 16. Amending a tax return online 5 15. Amending a tax return online 8 15. Amending a tax return online 1 14. Amending a tax return online 4 13. Amending a tax return online 8 13. Amending a tax return online 1 12. Amending a tax return online 5 11. Amending a tax return online 9 11. Amending a tax return online 3 97 17. Amending a tax return online 2 16. Amending a tax return online 5 15. Amending a tax return online 8 15. Amending a tax return online 1 14. Amending a tax return online 4 13. Amending a tax return online 7 13. Amending a tax return online 1 12. Amending a tax return online 5 11. Amending a tax return online 9 11. Amending a tax return online 3 98 17. Amending a tax return online 2 16. Amending a tax return online 4 15. Amending a tax return online 7 15. Amending a tax return online 0 14. Amending a tax return online 3 13. Amending a tax return online 7 13. Amending a tax return online 0 12. Amending a tax return online 4 11. Amending a tax return online 8 11. Amending a tax return online 2 99 17. Amending a tax return online 2 16. Amending a tax return online 4 15. Amending a tax return online 7 15. Amending a tax return online 0 14. Amending a tax return online 3 13. Amending a tax return online 6 13. Amending a tax return online 0 12. Amending a tax return online 4 11. Amending a tax return online 8 11. Amending a tax return online 2 100 17. Amending a tax return online 1 16. Amending a tax return online 4 15. Amending a tax return online 7 15. Amending a tax return online 0 14. Amending a tax return online 3 13. Amending a tax return online 6 12. Amending a tax return online 9 12. Amending a tax return online 3 11. Amending a tax return online 7 11. Amending a tax return online 1 101 17. Amending a tax return online 1 16. Amending a tax return online 4 15. Amending a tax return online 6 14. Amending a tax return online 9 14. Amending a tax return online 2 13. Amending a tax return online 6 12. Amending a tax return online 9 12. Amending a tax return online 3 11. Amending a tax return online 7 11. Amending a tax return online 1 102 17. Amending a tax return online 1 16. Amending a tax return online 4 15. Amending a tax return online 6 14. Amending a tax return online 9 14. Amending a tax return online 2 13. Amending a tax return online 5 12. Amending a tax return online 9 12. Amending a tax return online 2 11. Amending a tax return online 6 11. Amending a tax return online 0 103 17. Amending a tax return online 1 16. Amending a tax return online 3 15. Amending a tax return online 6 14. Amending a tax return online 9 14. Amending a tax return online 2 13. Amending a tax return online 5 12. Amending a tax return online 9 12. Amending a tax return online 2 11. Amending a tax return online 6 11. Amending a tax return online 0 104 17. Amending a tax return online 1 16. Amending a tax return online 3 15. Amending a tax return online 6 14. Amending a tax return online 9 14. Amending a tax return online 2 13. Amending a tax return online 5 12. Amending a tax return online 8 12. Amending a tax return online 2 11. Amending a tax return online 6 11. Amending a tax return online 0 105 17. Amending a tax return online 1 16. Amending a tax return online 3 15. Amending a tax return online 6 14. Amending a tax return online 9 14. Amending a tax return online 2 13. Amending a tax return online 5 12. Amending a tax return online 8 12. Amending a tax return online 2 11. Amending a tax return online 5 10. Amending a tax return online 9 106 17. Amending a tax return online 1 16. Amending a tax return online 3 15. Amending a tax return online 6 14. Amending a tax return online 8 14. Amending a tax return online 1 13. Amending a tax return online 5 12. Amending a tax return online 8 12. Amending a tax return online 2 11. Amending a tax return online 5 10. Amending a tax return online 9 107 17. Amending a tax return online 0 16. Amending a tax return online 3 15. Amending a tax return online 6 14. Amending a tax return online 8 14. Amending a tax return online 1 13. Amending a tax return online 4 12. Amending a tax return online 8 12. Amending a tax return online 1 11. Amending a tax return online 5 10. Amending a tax return online 9 108 17. Amending a tax return online 0 16. Amending a tax return online 3 15. Amending a tax return online 5 14. Amending a tax return online 8 14. Amending a tax return online 1 13. Amending a tax return online 4 12. Amending a tax return online 8 12. Amending a tax return online 1 11. Amending a tax return online 5 10. Amending a tax return online 9 109 17. Amending a tax return online 0 16. Amending a tax return online 3 15. Amending a tax return online 5 14. Amending a tax return online 8 14. Amending a tax return online 1 13. Amending a tax return online 4 12. Amending a tax return online 8 12. Amending a tax return online 1 11. Amending a tax return online 5 10. Amending a tax return online 9 Appendix C. Amending a tax return online (Continued) Table II (continued) (Joint Life and Last Survivor Expectancy) (For Use by Owners Whose Spouses Are More Than 10 Years Younger and Are the Sole Beneficiaries of Their IRAs) Ages 70 71 72 73 74 75 76 77 78 79 110 17. Amending a tax return online 0 16. Amending a tax return online 3 15. Amending a tax return online 5 14. Amending a tax return online 8 14. Amending a tax return online 1 13. Amending a tax return online 4 12. Amending a tax return online 7 12. Amending a tax return online 1 11. Amending a tax return online 5 10. Amending a tax return online 9 111 17. Amending a tax return online 0 16. Amending a tax return online 3 15. Amending a tax return online 5 14. Amending a tax return online 8 14. Amending a tax return online 1 13. Amending a tax return online 4 12. Amending a tax return online 7 12. Amending a tax return online 1 11. Amending a tax return online 5 10. Amending a tax return online 8 112 17. Amending a tax return online 0 16. Amending a tax return online 3 15. Amending a tax return online 5 14. Amending a tax return online 8 14. Amending a tax return online 1 13. Amending a tax return online 4 12. Amending a tax return online 7 12. Amending a tax return online 1 11. Amending a tax return online 5 10. Amending a tax return online 8 113 17. Amending a tax return online 0 16. Amending a tax return online 3 15. Amending a tax return online 5 14. Amending a tax return online 8 14. Amending a tax return online 1 13. Amending a tax return online 4 12. Amending a tax return online 7 12. Amending a tax return online 1 11. Amending a tax return online 4 10. Amending a tax return online 8 114 17. Amending a tax return online 0 16. Amending a tax return online 3 15. Amending a tax return online 5 14. Amending a tax return online 8 14. Amending a tax return online 1 13. Amending a tax return online 4 12. Amending a tax return online 7 12. Amending a tax return online 1 11. Amending a tax return online 4 10. Amending a tax return online 8 115+ 17. Amending a tax return online 0 16. Amending a tax return online 3 15. Amending a tax return online 5 14. Amending a tax return online 8 14. Amending a tax return online 1 13. Amending a tax return online 4 12. Amending a tax return online 7 12. Amending a tax return online 1 11. Amending a tax return online 4 10. Amending a tax return online 8 Table II (continued) (Joint Life and Last Survivor Expectancy)  (For Use by Owners Whose Spouses Are More Than 10 Years Younger and Are the Sole Beneficiaries of Their IRAs) Ages 80 81 82 83 84 85 86 87 88 89 80 13. Amending a tax return online 8 13. Amending a tax return online 4 13. Amending a tax return online 1 12. Amending a tax return online 8 12. Amending a tax return online 6 12. Amending a tax return online 3 12. Amending a tax return online 1 11. Amending a tax return online 9 11. Amending a tax return online 7 11. Amending a tax return online 5 81 13. Amending a tax return online 4 13. Amending a tax return online 1 12. Amending a tax return online 7 12. Amending a tax return online 4 12. Amending a tax return online 2 11. Amending a tax return online 9 11. Amending a tax return online 7 11. Amending a tax return online 4 11. Amending a tax return online 3 11. Amending a tax return online 1 82 13. Amending a tax return online 1 12. Amending a tax return online 7 12. Amending a tax return online 4 12. Amending a tax return online 1 11. Amending a tax return online 8 11. Amending a tax return online 5 11. Amending a tax return online 3 11. Amending a tax return online 0 10. Amending a tax return online 8 10. Amending a tax return online 6 83 12. Amending a tax return online 8 12. Amending a tax return online 4 12. Amending a tax return online 1 11. Amending a tax return online 7 11. Amending a tax return online 4 11. Amending a tax return online 1 10. Amending a tax return online 9 10. Amending a tax return online 6 10. Amending a tax return online 4 10. Amending a tax return online 2 84 12. Amending a tax return online 6 12. Amending a tax return online 2 11. Amending a tax return online 8 11. Amending a tax return online 4 11. Amending a tax return online 1 10. Amending a tax return online 8 10. Amending a tax return online 5 10. Amending a tax return online 3 10. Amending a tax return online 1 9. Amending a tax return online 9 85 12. Amending a tax return online 3 11. Amending a tax return online 9 11. Amending a tax return online 5 11. Amending a tax return online 1 10. Amending a tax return online 8 10. Amending a tax return online 5 10. Amending a tax return online 2 9. Amending a tax return online 9 9. Amending a tax return online 7 9. Amending a tax return online 5 86 12. Amending a tax return online 1 11. Amending a tax return online 7 11. Amending a tax return online 3 10. Amending a tax return online 9 10. Amending a tax return online 5 10. Amending a tax return online 2 9. Amending a tax return online 9 9. Amending a tax return online 6 9. Amending a tax return online 4 9. Amending a tax return online 2 87 11. Amending a tax return online 9 11. Amending a tax return online 4 11. Amending a tax return online 0 10. Amending a tax return online 6 10. Amending a tax return online 3 9. Amending a tax return online 9 9. Amending a tax return online 6 9. Amending a tax return online 4 9. Amending a tax return online 1 8. Amending a tax return online 9 88 11. Amending a tax return online 7 11. Amending a tax return online 3 10. Amending a tax return online 8 10. Amending a tax return online 4 10. Amending a tax return online 1 9. Amending a tax return online 7 9. Amending a tax return online 4 9. Amending a tax return online 1 8. Amending a tax return online 8 8. Amending a tax return online 6 89 11. Amending a tax return online 5 11. Amending a tax return online 1 10. Amending a tax return online 6 10. Amending a tax return online 2 9. Amending a tax return online 9 9. Amending a tax return online 5 9. Amending a tax return online 2 8. Amending a tax return online 9 8. Amending a tax return online 6 8. Amending a tax return online 3 90 11. Amending a tax return online 4 10. Amending a tax return online 9 10. Amending a tax return online 5 10. Amending a tax return online 1 9. Amending a tax return online 7 9. Amending a tax return online 3 9. Amending a tax return online 0 8. Amending a tax return online 6 8. Amending a tax return online 3 8. Amending a tax return online 1 91 11. Amending a tax return online 3 10. Amending a tax return online 8 10. Amending a tax return online 3 9. Amending a tax return online 9 9. Amending a tax return online 5 9. Amending a tax return online 1 8. Amending a tax return online 8 8. Amending a tax return online 4 8. Amending a tax return online 1 7. Amending a tax return online 9 92 11. Amending a tax return online 2 10. Amending a tax return online 7 10. Amending a tax return online 2 9. Amending a tax return online 8 9. Amending a tax return online 3 9. Amending a tax return online 0 8. Amending a tax return online 6 8. Amending a tax return online 3 8. Amending a tax return online 0 7. Amending a tax return online 7 93 11. Amending a tax return online 1 10. Amending a tax return online 6 10. Amending a tax return online 1 9. Amending a tax return online 6 9. Amending a tax return online 2 8. Amending a tax return online 8 8. Amending a tax return online 5 8. Amending a tax return online 1 7. Amending a tax return online 8 7. Amending a tax return online 5 94 11. Amending a tax return online 0 10. Amending a tax return online 5 10. Amending a tax return online 0 9. Amending a tax return online 5 9. Amending a tax return online 1 8. Amending a tax return online 7 8. Amending a tax return online 3 8. Amending a tax return online 0 7. Amending a tax return online 6 7. Amending a tax return online 3 95 10. Amending a tax return online 9 10. Amending a tax return online 4 9. Amending a tax return online 9 9. Amending a tax return online 4 9. Amending a tax return online 0 8. Amending a tax return online 6 8. Amending a tax return online 2 7. Amending a tax return online 8 7. Amending a tax return online 5 7. Amending a tax return online 2 96 10. Amending a tax return online 8 10. Amending a tax return online 3 9. Amending a tax return online 8 9. Amending a tax return online 3 8. Amending a tax return online 9 8. Amending a tax return online 5 8. Amending a tax return online 1 7. Amending a tax return online 7 7. Amending a tax return online 4 7. Amending a tax return online 1 97 10. Amending a tax return online 7 10. Amending a tax return online 2 9. Amending a tax return online 7 9. Amending a tax return online 2 8. Amending a tax return online 8 8. Amending a tax return online 4 8. Amending a tax return online 0 7. Amending a tax return online 6 7. Amending a tax return online 3 6. Amending a tax return online 9 98 10. Amending a tax return online 7 10. Amending a tax return online 1 9. Amending a tax return online 6 9. Amending a tax return online 2 8. Amending a tax return online 7 8. Amending a tax return online 3 7. Amending a tax return online 9 7. Amending a tax return online 5 7. Amending a tax return online 1 6. Amending a tax return online 8 99 10. Amending a tax return online 6 10. Amending a tax return online 1 9. Amending a tax return online 6 9. Amending a tax return online 1 8. Amending a tax return online 6 8. Amending a tax return online 2 7. Amending a tax return online 8 7. Amending a tax return online 4 7. Amending a tax return online 0 6. Amending a tax return online 7 100 10. Amending a tax return online 6 10. Amending a tax return online 0 9. Amending a tax return online 5 9. Amending a tax return online 0 8. Amending a tax return online 5 8. Amending a tax return online 1 7. Amending a tax return online 7 7. Amending a tax return online 3 6. Amending a tax return online 9 6. Amending a tax return online 6 101 10. Amending a tax return online 5 10. Amending a tax return online 0 9. Amending a tax return online 4 9. Amending a tax return online 0 8. Amending a tax return online 5 8. Amending a tax return online 0 7. Amending a tax return online 6 7. Amending a tax return online 2 6. Amending a tax return online 9 6. Amending a tax return online 5 102 10. Amending a tax return online 5 9. Amending a tax return online 9 9. Amending a tax return online 4 8. Amending a tax return online 9 8. Amending a tax return online 4 8. Amending a tax return online 0 7. Amending a tax return online 5 7. Amending a tax return online 1 6. Amending a tax return online 8 6. Amending a tax return online 4 103 10. Amending a tax return online 4 9. Amending a tax return online 9 9. Amending a tax return online 4 8. Amending a tax return online 8 8. Amending a tax return online 4 7. Amending a tax return online 9 7. Amending a tax return online 5 7. Amending a tax return online 1 6. Amending a tax return online 7 6. Amending a tax return online 3 104 10. Amending a tax return online 4 9. Amending a tax return online 8 9. Amending a tax return online 3 8. Amending a tax return online 8 8. Amending a tax return online 3 7. Amending a tax return online 9 7. Amending a tax return online 4 7. Amending a tax return online 0 6. Amending a tax return online 6 6. Amending a tax return online 3 105 10. Amending a tax return online 4 9. Amending a tax return online 8 9. Amending a tax return online 3 8. Amending a tax return online 8 8. Amending a tax return online 3 7. Amending a tax return online 8 7. Amending a tax return online 4 7. Amending a tax return online 0 6. Amending a tax return online 6 6. Amending a tax return online 2 106 10. Amending a tax return online 3 9. Amending a tax return online 8 9. Amending a tax return online 2 8. Amending a tax return online 7 8. Amending a tax return online 2 7. Amending a tax return online 8 7. Amending a tax return online 3 6. Amending a tax return online 9 6. Amending a tax return online 5 6. Amending a tax return online 2 107 10. Amending a tax return online 3 9. Amending a tax return online 8 9. Amending a tax return online 2 8. Amending a tax return online 7 8. Amending a tax return online 2 7. Amending a tax return online 7 7. Amending a tax return online 3 6. Amending a tax return online 9 6. Amending a tax return online 5 6. Amending a tax return online 1 108 10. Amending a tax return online 3 9. Amending a tax return online 7 9. Amending a tax return online 2 8. Amending a tax return online 7 8. Amending a tax return online 2 7. Amending a tax return online 7 7. Amending a tax return online 3 6. Amending a tax return online 8 6. Amending a tax return online 4 6. Amending a tax return online 1 109 10. Amending a tax return online 3 9. Amending a tax return online 7 9. Amending a tax return online 2 8. Amending a tax return online 7 8. Amending a tax return online 2 7. Amending a tax return online 7 7. Amending a tax return online 2 6. Amending a tax return online 8 6. Amending a tax return online 4 6. Amending a tax return online 0 110 10. Amending a tax return online 3 9. Amending a tax return online 7 9. Amending a tax return online 2 8. Amending a tax return online 6 8. Amending a tax return online 1 7. Amending a tax return online 7 7. Amending a tax return online 2 6. Amending a tax return online 8 6. Amending a tax return online 4 6. Amending a tax return online 0 111 10. Amending a tax return online 3 9. Amending a tax return online 7 9. Amending a tax return online 1 8. Amending a tax return online 6 8. Amending a tax return online 1 7. Amending a tax return online 6 7. Amending a tax return online 2 6. Amending a tax return online 8 6. Amending a tax return online 3 6. Amending a tax return online 0 112 10. Amending a tax return online 2 9. Amending a tax return online 7 9. Amending a tax return online 1 8. Amending a tax return online 6 8. Amending a tax return online 1 7. Amending a tax return online 6 7. Amending a tax return online 2 6. Amending a tax return online 7 6. Amending a tax return online 3 5. Amending a tax return online 9 113 10. Amending a tax return online 2 9. Amending a tax return online 7 9. Amending a tax return online 1 8. Amending a tax return online 6 8. Amending a tax return online 1 7. Amending a tax return online 6 7. Amending a tax return online 2 6. Amending a tax return online 7 6. Amending a tax return online 3 5. Amending a tax return online 9 114 10. Amending a tax return online 2 9. Amending a tax return online 7 9. Amending a tax return online 1 8. Amending a tax return online 6 8. Amending a tax return online 1 7. Amending a tax return online 6 7. Amending a tax return online 1 6. Amending a tax return online 7 6. Amending a tax return online 3 5. Amending a tax return online 9 115+ 10. Amending a tax return online 2 9. Amending a tax return online 7 9. Amending a tax return online 1 8. Amending a tax return online 6 8. Amending a tax return online 1 7. Amending a tax return online 6 7. Amending a tax return online 1 6. Amending a tax return online 7 6. Amending a tax return online 3 5. Amending a tax return online 9 Appendix C. Amending a tax return online (Continued) Table II (continued) (Joint Life and Last Survivor Expectancy)  (For Use by Owners Whose Spouses Are More Than 10 Years Younger and Are the Sole Beneficiaries of Their IRAs) Ages 90 91 92 93 94 95 96 97 98 99 90 7. Amending a tax return online 8 7. Amending a tax return online 6 7. Amending a tax return online 4 7. Amending a tax return online 2 7. Amending a tax return online 1 6. Amending a tax return online 9 6. Amending a tax return online 8 6. Amending a tax return online 6 6. Amending a tax return online 5 6. Amending a tax return online 4 91 7. Amending a tax return online 6 7. Amending a tax return online 4 7. Amending a tax return online 2 7. Amending a tax return online 0 6. Amending a tax return online 8 6. Amending a tax return online 7 6. Amending a tax return online 5 6. Amending a tax return online 4 6. Amending a tax return online 3 6. Amending a tax return online 1 92 7. Amending a tax return online 4 7. Amending a tax return online 2 7. Amending a tax return online 0 6. Amending a tax return online 8 6. Amending a tax return online 6 6. Amending a tax return online 4 6. Amending a tax return online 3 6. Amending a tax return online 1 6. Amending a tax return online 0 5. Amending a tax return online 9 93 7. Amending a tax return online 2 7. Amending a tax return online 0 6. Amending a tax return online 8 6. Amending a tax return online 6 6. Amending a tax return online 4 6. Amending a tax return online 2 6. Amending a tax return online 1 5. Amending a tax return online 9 5. Amending a tax return online 8 5. Amending a tax return online 6 94 7. Amending a tax return online 1 6. Amending a tax return online 8 6. Amending a tax return online 6 6. Amending a tax return online 4 6. Amending a tax return online 2 6. Amending a tax return online 0 5. Amending a tax return online 9 5. Amending a tax return online 7 5. Amending a tax return online 6 5. Amending a tax return online 4 95 6. Amending a tax return online 9 6. Amending a tax return online 7 6. Amending a tax return online 4 6. Amending a tax return online 2 6. Amending a tax return online 0 5. Amending a tax return online 8 5. Amending a tax return online 7 5. Amending a tax return online 5 5. Amending a tax return online 4 5. Amending a tax return online 2 96 6. Amending a tax return online 8 6. Amending a tax return online 5 6. Amending a tax return online 3 6. Amending a tax return online 1 5. Amending a tax return online 9 5. Amending a tax return online 7 5. Amending a tax return online 5 5. Amending a tax return online 3 5. Amending a tax return online 2 5. Amending a tax return online 0 97 6. Amending a tax return online 6 6. Amending a tax return online 4 6. Amending a tax return online 1 5. Amending a tax return online 9 5. Amending a tax return online 7 5. Amending a tax return online 5 5. Amending a tax return online 3 5. Amending a tax return online 2 5. Amending a tax return online 0 4. Amending a tax return online 9 98 6. Amending a tax return online 5 6. Amending a tax return online 3 6. Amending a tax return online 0 5. Amending a tax return online 8 5. Amending a tax return online 6 5. Amending a tax return online 4 5. Amending a tax return online 2 5. Amending a tax return online 0 4. Amending a tax return online 8 4. Amending a tax return online 7 99 6. Amending a tax return online 4 6. Amending a tax return online 1 5. Amending a tax return online 9 5. Amending a tax return online 6 5. Amending a tax return online 4 5. Amending a tax return online 2 5. Amending a tax return online 0 4. Amending a tax return online 9 4. Amending a tax return online 7 4. Amending a tax return online 5 100 6. Amending a tax return online 3 6. Amending a tax return online 0 5. Amending a tax return online 8 5. Amending a tax return online 5 5. Amending a tax return online 3 5. Amending a tax return online 1 4. Amending a tax return online 9 4. Amending a tax return online 7 4. Amending a tax return online 5 4. Amending a tax return online 4 101 6. Amending a tax return online 2 5. Amending a tax return online 9 5. Amending a tax return online 6 5. Amending a tax return online 4 5. Amending a tax return online 2 5. Amending a tax return online 0 4. Amending a tax return online 8 4. Amending a tax return online 6 4. Amending a tax return online 4 4. Amending a tax return online 2 102 6. Amending a tax return online 1 5. Amending a tax return online 8 5. Amending a tax return online 5 5. Amending a tax return online 3 5. Amending a tax return online 1 4. Amending a tax return online 8 4. Amending a tax return online 6 4. Amending a tax return online 4 4. Amending a tax return online 3 4. Amending a tax return online 1 103 6. Amending a tax return online 0 5. Amending a tax return online 7 5. Amending a tax return online 4 5. Amending a tax return online 2 5. Amending a tax return online 0 4. Amending a tax return online 7 4. Amending a tax return online 5 4. Amending a tax return online 3 4. Amending a tax return online 1 4. Amending a tax return online 0 104 5. Amending a tax return online 9 5. Amending a tax return online 6 5. Amending a tax return online 4 5. Amending a tax return online 1 4. Amending a tax return online 9 4. Amending a tax return online 6 4. Amending a tax return online 4 4. Amending a tax return online 2 4. Amending a tax return online 0 3. Amending a tax return online 8 105 5. Amending a tax return online 9 5. Amending a tax return online 6 5. Amending a tax return online 3 5. Amending a tax return online 0 4. Amending a tax return online 8 4. Amending a tax return online 5 4. Amending a tax return online 3 4. Amending a tax return online 1 3. Amending a tax return online 9 3. Amending a tax return online 7 106 5. Amending a tax return online 8 5. Amending a tax return online 5 5. Amending a tax return online 2 4. Amending a tax return online 9 4. Amending a tax return online 7 4. Amending a tax return online 5 4. Amending a tax return online 2 4. Amending a tax return online 0 3. Amending a tax return online 8 3. Amending a tax return online 6 107 5. Amending a tax return online 8 5. Amending a tax return online 4 5. Amending a tax return online 1 4. Amending a tax return online 9 4. Amending a tax return online 6 4. Amending a tax return online 4 4. Amending a tax return online 2 3. Amending a tax return online 9 3. Amending a tax return online 7 3. Amending a tax return online 5 108 5. Amending a tax return online 7 5. Amending a tax return online 4 5. Amending a tax return online 1 4. Amending a tax return online 8 4. Amending a tax return online 6 4. Amending a tax return online 3 4. Amending a tax return online 1 3. Amending a tax return online 9 3. Amending a tax return online 7 3. Amending a tax return online 5 109 5. Amending a tax return online 7 5. Amending a tax return online 3 5. Amending a tax return online 0 4. Amending a tax return online 8 4. Amending a tax return online 5 4. Amending a tax return online 3 4. Amending a tax return online 0 3. Amending a tax return online 8 3. Amending a tax return online 6 3. Amending a tax return online 4 110 5. Amending a tax return online 6 5. Amending a tax return online 3 5. Amending a tax return online 0 4. Amending a tax return online 7 4. Amending a tax return online 5 4. Amending a tax return online 2 4. Amending a tax return online 0 3. Amending a tax return online 8 3. Amending a tax return online 5 3. Amending a tax return online 3 111 5. Amending a tax return online 6 5. Amending a tax return online 3 5. Amending a tax return online 0 4. Amending a tax return online 7 4. Amending a tax return online 4 4. Amending a tax return online 2 3. Amending a tax return online 9 3. Amending a tax return online 7 3. Amending a tax return online 5 3. Amending a tax return online 3 112 5. Amending a tax return online 6 5. Amending a tax return online 3 4. Amending a tax return online 9 4. Amending a tax return online 7 4. Amending a tax return online 4 4. Amending a tax return online 1 3. Amending a tax return online 9 3. Amending a tax return online 7 3. Amending a tax return online 5 3. Amending a tax return online 2 113 5. Amending a tax return online 6 5. Amending a tax return online 2 4. Amending a tax return online 9 4. Amending a tax return online 6 4. Amending a tax return online 4 4. Amending a tax return online 1 3. Amending a tax return online 9 3. Amending a tax return online 6 3. Amending a tax return online 4 3. Amending a tax return online 2 114 5. Amending a tax return online 6 5. Amending a tax return online 2 4. Amending a tax return online 9 4. Amending a tax return online 6 4. Amending a tax return online 3 4. Amending a tax return online 1 3. Amending a tax return online 9 3. Amending a tax return online 6 3. Amending a tax return online 4 3. Amending a tax return online 2 115+ 5. Amending a tax return online 5 5. Amending a tax return online 2 4. Amending a tax return online 9 4. Amending a tax return online 6 4. Amending a tax return online 3 4. Amending a tax return online 1 3. Amending a tax return online 8 3. Amending a tax return online 6 3. Amending a tax return online 4 3. Amending a tax return online 1 Appendix C. Amending a tax return online (Continued) Table II (continued) (Joint Life and Last Survivor Expectancy)  (For Use by Owners Whose Spouses Are More Than 10 Years Younger and Are the Sole Beneficiaries of Their IRAs) Ages 100 101 102 103 104 105 106 107 108 109 100 4. Amending a tax return online 2 4. Amending a tax return online 1 3. Amending a tax return online 9 3. Amending a tax return online 8 3. Amending a tax return online 7 3. Amending a tax return online 5 3. Amending a tax return online 4 3. Amending a tax return online 3 3. Amending a tax return online 3 3. Amending a tax return online 2 101 4. Amending a tax return online 1 3. Amending a tax return online 9 3. Amending a tax return online 7 3. Amending a tax return online 6 3. Amending a tax return online 5 3. Amending a tax return online 4 3. Amending a tax return online 2 3. Amending a tax return online 1 3. Amending a tax return online 1 3. Amending a tax return online 0 102 3. Amending a tax return online 9 3. Amending a tax return online 7 3. Amending a tax return online 6 3. Amending a tax return online 4 3. Amending a tax return online 3 3. Amending a tax return online 2 3. Amending a tax return online 1 3. Amending a tax return online 0 2. Amending a tax return online 9 2. Amending a tax return online 8 103 3. Amending a tax return online 8 3. Amending a tax return online 6 3. Amending a tax return online 4 3. Amending a tax return online 3 3. Amending a tax return online 2 3. Amending a tax return online 0 2. Amending a tax return online 9 2. Amending a tax return online 8 2. Amending a tax return online 7 2. Amending a tax return online 6 104 3. Amending a tax return online 7 3. Amending a tax return online 5 3. Amending a tax return online 3 3. Amending a tax return online 2 3. Amending a tax return online 0 2. Amending a tax return online 9 2. Amending a tax return online 7 2. Amending a tax return online 6 2. Amending a tax return online 5 2. Amending a tax return online 4 105 3. Amending a tax return online 5 3. Amending a tax return online 4 3. Amending a tax return online 2 3. Amending a tax return online 0 2. Amending a tax return online 9 2. Amending a tax return online 7 2. Amending a tax return online 6 2. Amending a tax return online 5 2. Amending a tax return online 4 2. Amending a tax return online 3 106 3. Amending a tax return online 4 3. Amending a tax return online 2 3. Amending a tax return online 1 2. Amending a tax return online 9 2. Amending a tax return online 7 2. Amending a tax return online 6 2. Amending a tax return online 4 2. Amending a tax return online 3 2. Amending a tax return online 2 2. Amending a tax return online 1 107 3. Amending a tax return online 3 3. Amending a tax return online 1 3. Amending a tax return online 0 2. Amending a tax return online 8 2. Amending a tax return online 6 2. Amending a tax return online 5 2. Amending a tax return online 3 2. Amending a tax return online 2 2. Amending a tax return online 1 2. Amending a tax return online 0 108 3. Amending a tax return online 3 3. Amending a tax return online 1 2. Amending a tax return online 9 2. Amending a tax return online 7 2. Amending a tax return online 5 2. Amending a tax return online 4 2. Amending a tax return online 2 2. Amending a tax return online 1 1. Amending a tax return online 9 1. Amending a tax return online 8 109 3. Amending a tax return online 2 3. Amending a tax return online 0 2. Amending a tax return online 8 2. Amending a tax return online 6 2. Amending a tax return online 4 2. Amending a tax return online 3 2. Amending a tax return online 1 2. Amending a tax return online 0 1. Amending a tax return online 8 1. Amending a tax return online 7 110 3. Amending a tax return online 1 2. Amending a tax return online 9 2. Amending a tax return online 7 2. Amending a tax return online 5 2. Amending a tax return online 3 2. Amending a tax return online 2 2. Amending a tax return online 0 1. Amending a tax return online 9 1. Amending a tax return online 7 1. Amending a tax return online 6 111 3. Amending a tax return online 1 2. Amending a tax return online 9 2. Amending a tax return online 7 2. Amending a tax return online 5 2. Amending a tax return online 3 2. Amending a tax return online 1 1. Amending a tax return online 9 1. Amending a tax return online 8 1. Amending a tax return online 6 1. Amending a tax return online 5 112 3. Amending a tax return online 0 2. Amending a tax return online 8 2. Amending a tax return online 6 2. Amending a tax return online 4 2. Amending a tax return online 2 2. Amending a tax return online 0 1. Amending a tax return online 9 1. Amending a tax return online 7 1. Amending a tax return online 5 1. Amending a tax return online 4 113 3. Amending a tax return online 0 2. Amending a tax return online 8 2. Amending a tax return online 6 2. Amending a tax return online 4 2. Amending a tax return online 2 2. Amending a tax return online 0 1. Amending a tax return online 8 1. Amending a tax return online 6 1. Amending a tax return online 5 1. Amending a tax return online 3 114 3. Amending a tax return online 0 2. Amending a tax return online 7 2. Amending a tax return online 5 2. Amending a tax return online 3 2. Amending a tax return online 1 1. Amending a tax return online 9 1. Amending a tax return online 8 1. Amending a tax return online 6 1. Amending a tax return online 4 1. Amending a tax return online 3 115+ 2. Amending a tax return online 9 2. Amending a tax return online 7 2. Amending a tax return online 5 2. Amending a tax return online 3 2. Amending a tax return online 1 1. Amending a tax return online 9 1. Amending a tax return online 7 1. Amending a tax return online 5 1. Amending a tax return online 4 1. Amending a tax return online 2 Table II (continued) (Joint Life and Last Survivor Expectancy)  (For Use by Owners Whose Spouses Are More Than 10 Years Younger and Are the Sole Beneficiaries of Their IRAs) Ages 110 111 112 113 114 115+         110 1. Amending a tax return online 5 1. Amending a tax return online 4 1. Amending a tax return online 3 1. Amending a tax return online 2 1. Amending a tax return online 1 1. Amending a tax return online 1         111 1. Amending a tax return online 4 1. Amending a tax return online 2 1. Amending a tax return online 1 1. Amending a tax return online 1 1. Amending a tax return online 0 1. Amending a tax return online 0         112 1. Amending a tax return online 3 1. Amending a tax return online 1 1. Amending a tax return online 0 1. Amending a tax return online 0 1. Amending a tax return online 0 1. Amending a tax return online 0         113 1. Amending a tax return online 2 1. Amending a tax return online 1 1. Amending a tax return online 0 1. Amending a tax return online 0 1. Amending a tax return online 0 1. Amending a tax return online 0         114 1. Amending a tax return online 1 1. Amending a tax return online 0 1. Amending a tax return online 0 1. Amending a tax return online 0 1. Amending a tax return online 0 1. Amending a tax return online 0         115+ 1. Amending a tax return online 1 1. Amending a tax return online 0 1. Amending a tax return online 0 1. Amending a tax return online 0 1. Amending a tax return online 0 1. Amending a tax return online 0         Appendix C. Amending a tax return online Uniform Lifetime Table         Table III (Uniform Lifetime) (For Use by: Unmarried Owners, Married Owners Whose Spouses Are Not More Than 10 Years Younger, and Married Owners Whose Spouses Are Not the Sole Beneficiaries of Their IRAs)   Age Distribution Period Age Distribution Period 70 27. Amending a tax return online 4 93 9. Amending a tax return online 6 71 26. Amending a tax return online 5 94 9. Amending a tax return online 1 72 25. Amending a tax return online 6 95 8. Amending a tax return online 6 73 24. Amending a tax return online 7 96 8. Amending a tax return online 1 74 23. Amending a tax return online 8 97 7. Amending a tax return online 6 75 22. Amending a tax return online 9 98 7. Amending a tax return online 1 76 22. Amending a tax return online 0 99 6. Amending a tax return online 7 77 21. Amending a tax return online 2 100 6. Amending a tax return online 3 78 20. Amending a tax return online 3 101 5. Amending a tax return online 9 79 19. Amending a tax return online 5 102 5. Amending a tax return online 5 80 18. Amending a tax return online 7 103 5. Amending a tax return online 2 81 17. Amending a tax return online 9 104 4. Amending a tax return online 9 82 17. Amending a tax return online 1 105 4. Amending a tax return online 5 83 16. Amending a tax return online 3 106 4. Amending a tax return online 2 84 15. Amending a tax return online 5 107 3. Amending a tax return online 9 85 14. Amending a tax return online 8 108 3. Amending a tax return online 7 86 14. Amending a tax return online 1 109 3. Amending a tax return online 4 87 13. Amending a tax return online 4 110 3. Amending a tax return online 1 88 12. Amending a tax return online 7 111 2. Amending a tax return online 9 89 12. Amending a tax return online 0 112 2. Amending a tax return online 6 90 11. Amending a tax return online 4 113 2. Amending a tax return online 4 91 10. Amending a tax return online 8 114 2. Amending a tax return online 1 92 10. 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