Complete List of Tax Topics

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Individual Retirement Arrangements (IRAs), Publication 590 (2009)

Publication 590 - Additional Material

Appendices

Appendix A. Summary Record of Traditional IRA(s) for 2008
Appendix A. (Continued) Worksheet for Determining Required Minimum Distributions
Appendix B. Worksheets for Social Security Recipients Who Contribute to a Traditional IRA
Appendix B. (Continued)
Appendix B. (Continued)
Appendix B. (Continued)
Appendix B. (Continued)
Appendix B. (Continued)
Appendix C. Life Expectancy Tables
Appendix C. (Continued)
Appendix C. Life Expectancy Tables (Continued)
Appendix C. (Continued)
Appendix C. (Continued)
Appendix C. (Continued)
Appendix C. (Continued)
Appendix C. (Continued)
Appendix C. (Continued)
Appendix C. (Continued)
Appendix C. (Continued)
Appendix C. (Continued)
Appendix C. (Continued)
Appendix C. (Continued)
Appendix C. (Continued)
Appendix C. (Continued)
Appendix C. Uniform Lifetime Table

Section Links for Individual Retirement Arrangements (IRAs), Publication 590

Individual Retirement Arrangements (IRAs), Publication 590 (2009)

Publication 590 - Additional Material

Appendices

To help you complete your tax return, use the following appendices that include worksheets, sample forms, and tables.

  1. Appendix A — Summary Record of Traditional IRA(s) for 2008 and Worksheet for Determining Required Minimum Distributions.
  2. Appendix B — Worksheets you use if you receive social security benefits and are subject to the IRA deduction phaseout rules. A filled-in example is included.
    1. Worksheet 1, Computation of Modified AGI.
    2. Worksheet 2, Computation of Traditional IRA Deduction for 2008.
    3. Worksheet 3, Computation of Taxable Social Security Benefits.
    4. Comprehensive Example and completed worksheets.
  3. Appendix C — Life Expectancy Tables. These tables are included to assist you in computing your required minimum distribution amount if you have not taken all your assets from all your traditional IRAs before age 70½.
    1. Table I (Single Life Expectancy).
    2. Table II (Joint Life and Last Survivor Expectancy).
    3. Table III (Uniform Lifetime).

Appendix A. Summary Record of Traditional IRA(s) for 2008
Name ______________________________________
I was □ covered □ not covered by my employer's retirement plan during the year.
I became 59½ on ______________________________________(month) (day) (year)
I became 70½ on ______________________________________(month) (day) (year)
Contributions
Name of traditional IRADateAmount contributed for 2008Check if rollover contributionFair Market Value of IRA as of December 31, 2008, from Form 5498
1.
2.
3.
4.
5.
6.
7.
8.
Total
Total contributions deducted on tax return$
Total contributions treated as nondeductible on Form 8606$
Distributions
Name of traditional IRADateAmount of DistributionReason (for example, retirement, rollover, conversion, withdrawal of excess contributions)Income earned on IRATaxable amount reported on income tax returnNontaxable amount from Form 8606, line 13
1.
2.
3.
4.
5.
6.
7.
8.
Total
Basis of all traditional IRAs for 2008 and earlier years (from Form 8606, line 14)$
Note.You should keep copies of your income tax return, and Forms W-2, 8606, and 5498.
Appendix A. (Continued) Worksheet for Determining Required Minimum Distributions
1. Age70½71½72½73½74½
2. Year age was reached
3. Value of IRA at the close of business on
December 31 of the year immediately prior to the
year on line 21
4. Distribution period from Table III or life expectancy
from Life Expectancy Table I or Table II2
5. Required distribution (divide line 3 by line 4)3
1. Age75½76½77½78½79½
2. Year age was reached
3. Value of IRA at the close of business on
December 31 of the year immediately prior to the
year on line 21
4. Distribution period from Table III or life expectancy
from Life Expectancy Table I or Table II2
5. Required distribution (divide line 3 by line 4)3
1. Age80½81½82½83½84½
2. Year age was reached
3. Value of IRA at the close of business on
December 31 of the year immediately prior to the
year on line 21
4. Distribution period from Table III or life expectancy
from Life Expectancy Table I or Table II2
5. Required distribution (divide line 3 by line 4)3
1. Age85½86½87½88½89½
2. Year age was reached
3. Value of IRA at the close of business on
December 31 of the year immediately prior to the
year on line 21
4. Distribution period from Table III or life expectancy
from Life Expectancy Table I or Table II2
5. Required distribution (divide line 3 by line 4)3
1If you have more than one IRA, you must figure the required distribution separately for each IRA.
2Use the appropriate life expectancy or distribution period for each year and for each IRA.
3If you have more than one IRA, you must withdraw an amount equal to the total of the required distributions figured for each IRA. You can, however, withdraw the total from one IRA or from more than one IRA.
Note. For 2009, you are not required to take a minimum distribution.
Appendix B. Worksheets for Social Security Recipients Who Contribute to a Traditional IRA
If you receive social security benefits, have taxable compensation, contribute to your traditional IRA, and you or your spouse is covered by an employer retirement plan, complete the following worksheets. (See Are You Covered by an Employer Plan? in chapter 1.)
Use Worksheet 1 to figure your modified adjusted gross income. This amount is needed in the computation of your IRA deduction, if any, which is figured using Worksheet 2.
The IRA deduction figured using Worksheet 2 is entered on your tax return.
Worksheet 1
Computation of Modified AGI
(For use only by taxpayers who receive social security benefits)
Filing Status — Check only one box:
□ A. Married filing jointly
□ B. Single, Head of Household, Qualifying Widow(er), or Married filing separately and lived apart from your spouse during the entire year
□ C. Married filing separately and lived with your spouse at any time during the year
1.Adjusted gross income (AGI) from Form 1040 or Form 1040A (not taking into account any social security benefits from Form SSA-1099 or RRB-1099, any deduction for contributions to a traditional IRA, any student loan interest deduction, any tuition and fees deduction, any domestic production activities deduction, or any exclusion of interest from savings bonds to be reported on Form 8815) 1.
2.Enter the amount in box 5 of all Forms SSA-1099 and Forms RRB-10992.
3.Enter one-half of line 23.
4.Enter the amount of any foreign earned income exclusion, foreign housing exclusion, U.S. possessions income exclusion, exclusion of income from Puerto Rico you claimed as a bona fide resident of Puerto Rico, or exclusion of employer-provided adoption benefits 4.
5.Enter the amount of any tax-exempt interest reported on line 8b of Form 1040 or 1040A5.
6.Add lines 1, 3, 4, and 56.
7.Enter the amount listed below for your filing status.
  • $32,000 if you checked box A above.
  • $25,000 if you checked box B above.
  • $0 if you checked box C above.
7.
8.Subtract line 7 from line 6. If zero or less, enter 0 on this line8.
9.If line 8 is zero, stop here. None of your social security benefits are taxable.
If line 8 is more than 0, enter the amount listed below for your filing status.
  • $12,000 if you checked box A above.
  • $9,000 if you checked box B above.
  • $0 if you checked box C above
9.
10.Subtract line 9 from line 8. If zero or less, enter 010.
11.Enter the smaller of line 8 or line 911.
12.Enter one-half of line 1112.
13.Enter the smaller of line 3 or line 1213.
14.Multiply line 10 by .85. If line 10 is zero, enter 014.
15.Add lines 13 and 1415.
16.Multiply line 2 by .8516.
17.Taxable benefits to be included in modified AGI for traditional IRA deduction purposes.
Enter the smaller of line 15 or line 16 		17.
18.Enter the amount of any employer-provided adoption benefits exclusion and any foreign
earned income exclusion and foreign housing exclusion or deduction that you claimed 		18.
19.Modified AGI for determining your reduced traditional IRA deduction — add lines 1, 17, and 18. Enter here and on line 2 of Worksheet 2, next 19.
Appendix B. (Continued)
Worksheet 2
Computation of Traditional IRA Deduction For 2008
(For use only by taxpayers who receive social security benefits)
IF your filing status is ... AND your modified AGI is over ... THEN enter on line 1 below ...
married filing jointly or qualifying widow(er)$85,000*$105,000
married filing jointly (you are not covered by an employer plan but your spouse is)$159,000*$169,000
single, or head of household$53,000*$63,000
married filing separately**$0*$10,000
*If your modified AGI is not over this amount, you can take an IRA deduction for your contributions of up to the lesser of $5,000 ($6,000 if you are age 50 or older or $8,000 for certain employer bankruptcies) or your taxable compensation. Skip this worksheet, proceed to Worksheet 3, and enter your IRA deduction on line 2 of Worksheet 3.
**If you did not live with your spouse at any time during the year, consider your filing status as single.
Note. If you were married and you or your spouse worked and you both contributed to IRAs, figure the deduction for each of you separately.
Certain employer bankruptcies. See Catch-up contributions in certain employer bankruptcies in chapter 1 for instructions to complete lines 4 and 6 of this worksheet.
1.Enter the applicable amount from above1.
2.Enter your modified AGI from Worksheet 1, line 19 2.
Note. If line 2 is equal to or more than the amount on line 1, stop here; your traditional IRA contributions are not deductible. Proceed to Worksheet 3.
3.Subtract line 2 from line 13.
4.Multiply line 3 by the percentage below that applies to you. If the result is not a multiple of $10, round it to the next highest multiple of $10. (For example, $611.40 is rounded to $620.) However, if the result is less than $200, enter $200.
  • Married filing jointly or qualifying widow(er) and you are covered by an employer plan, multiply line 3 by 25% (.25) (by 30% (.30) if you are age 50 or older).
  • All others, multiply line 3 by 50% (.50) (by 60% (.60) if you are age 50 or older).
4.
5.Enter your compensation minus any deductions on Form 1040, line 27 (one-half of self-employment tax) and line 28 (self-employed SEP, SIMPLE, and qualified plans). If you are the lower-income spouse, include your spouse's compensation reduced by his or her traditional IRA and Roth IRA contributions for this year 5.
6.Enter contributions you made, or plan to make, to your traditional IRA for 2008, but do not enter more than $5,000 ($6,000 if you are age 50 or older) 6.
7.Deduction. Compare lines 4, 5, and 6. Enter the smallest amount here (or a smaller amount if you choose). Enter this amount on the Form 1040 or 1040A line for your IRA. (If the amount on line 6 is more than the amount on line 7, complete line 8.) 7.
8.Nondeductible contributions. Subtract line 7 from line 5 or 6, whichever is smaller. Enter the result here and on line 1 of your Form 8606, Nondeductible IRAs. 8.
Appendix B. (Continued)
Worksheet 3
Computation of Taxable Social Security Benefits
(For use by taxpayers who receive social security benefits and take a traditional IRA deduction)
Filing Status — Check only one box:
□ A. Married filing jointly
□ B. Single, Head of Household, Qualifying Widow(er), or Married filing separately
and lived apart from your spouse during the entire year
□ C. Married filing separately and lived with your spouse at any time during the
year
1.Adjusted gross income (AGI) from Form 1040 or Form 1040A (not taking into account any IRA deduction, any student loan interest deduction, any tuition and fees deduction, any domestic production activities deduction, any social security benefits from Form SSA-1099 or RRB-1099, or any exclusion of interest from savings bonds to be reported on Form 8815) 1.
2.Deduction(s) from line 7 of Worksheet(s) 22.
3.Subtract line 2 from line 13.
4.Enter amount in box 5 of all Forms SSA-1099 and Forms RRB-10994.
5.Enter one-half of line 45.
6.Enter the amount of any foreign earned income exclusion, foreign housing exclusion, exclusion of income from U.S. possessions, exclusion of income from Puerto Rico you claimed as a bona fide resident of Puerto Rico, or exclusion of employer-provided adoption benefits 6.
7.Enter the amount of any tax-exempt interest reported on line 8b of Form 1040 or 1040A7.
8.Add lines 3, 5, 6, and 78.
9.Enter the amount listed below for your filing status.
  • $32,000 if you checked box A above.
  • $25,000 if you checked box B above.
  • $0 if you checked box C above.
9.
10.Subtract line 9 from line 8. If zero or less, enter 0 on this line.10.
11.If line 10 is zero, stop here. None of your social security benefits are taxable.
If line 10 is more than 0, enter the amount listed below for your filing status.
  • $12,000 if you checked box A above.
  • $9,000 if you checked box B above.
  • $0 if you checked box C above.
11.
12.Subtract line 11 from line 10. If zero or less, enter 012.
13.Enter the smaller of line 10 or line 1113.
14.Enter one-half of line 13 .14.
15.Enter the smaller of line 5 or line 1415.
16.Multiply line 12 by .85. If line 12 is zero, enter 016.
17.Add lines 15 and 1617.
18.Multiply line 4 by .8518.
19.Taxable social security benefits. Enter the smaller of line 17 or line 18 19.
Appendix B. (Continued)
Comprehensive Example
Determining Your Traditional IRA Deduction and
the Taxable Portion of Your Social Security Benefits
John Black is married and files a joint return. He is 65 years old and had 2008 wages of $78,500. His wife did not work in 2008. He also received social security benefits of $10,000 and made a $6,000 contribution to his traditional IRA for the year. He had no foreign income, no tax-exempt interest, and no adjustments to income on lines 23 through 36 on his Form 1040. He participated in a section 401(k) retirement plan at work.
John completes worksheets 1 and 2. Worksheet 2 shows that his 2008 IRA deduction is $4,500. He must either withdraw the contributions that are more than the deduction (the $1,500 shown on line 8 of Worksheet 2), or treat the excess amounts as nondeductible contributions (in which case he must complete Form 8606 and attach it to his Form 1040).
The completed worksheets that follow show how John figured his modified AGI to determine the IRA deduction and the taxable social security benefits to report on his Form 1040.
Worksheet 1
Computation of Modified AGI
(For use only by taxpayers who receive social security benefits)
Filing Status — Check only one box:
□A. Married filing jointly
□ B. Single, Head of Household, Qualifying Widow(er), or Married filing separately and lived apart from your spouse during the entire year
□ C. Married filing separately and lived with your spouse at any time during the year
1.Adjusted gross income (AGI) from Form 1040 or Form 1040A (not taking into account any social security benefits from Form SSA-1099 or RRB-1099, any deduction for contributions to a traditional IRA, any student loan interest deduction, any tuition and fees deduction, any domestic production activities deduction, or any exclusion of interest from savings bonds to be reported on Form 8815) 1.78,500
2.Enter the amount in box 5 of all Forms SSA-1099 and Forms RRB-10992.10,000
3.Enter one-half of line 23.5,000
4.Enter the amount of any foreign earned income exclusion, foreign housing exclusion, U.S. possessions income exclusion, exclusion of income from Puerto Rico you claimed as a bona fide resident of Puerto Rico, or exclusion of employer-provided adoption benefits 4.0
5.Enter the amount of any tax-exempt interest reported on line 8b of Form 1040 or 1040A5.0
6.Add lines 1, 3, 4, and 56.83,500
7.Enter the amount listed below for your filing status.
  • $32,000 if you checked box A above.
  • $25,000 if you checked box B above.
  • $0 if you checked box C above.
7.32,000
8.Subtract line 7 from line 6. If zero or less, enter 0 on this line8.51,500
9.If line 8 is zero, stop here. None of your social security benefits are taxable.
If line 8 is more than 0, enter the amount listed below for your filing status.
  • $12,000 if you checked box A above.
  • $9,000 if you checked box B above.
  • $0 if you checked box C above
9.12,000
10.Subtract line 9 from line 8. If zero or less, enter 010.39,500
11.Enter the smaller of line 8 or line 911.12,000
12.Enter one-half of line 1112.6,000
13.Enter the smaller of line 3 or line 1213.5,000
14.Multiply line 10 by .85. If line 10 is zero, enter 014.33,575
15.Add lines 13 and 1415.38,575
16.Multiply line 2 by .8516.8,500
17.Taxable benefits to be included in modified AGI for traditional IRA deduction purposes.
Enter the smaller of line 15 or line 16 		17.8,500
18.Enter the amount of any employer-provided adoption benefits exclusion and any foreign
earned income exclusion and foreign housing exclusion or deduction that you claimed 		18.0
19.Modified AGI for determining your reduced traditional IRA deduction — add lines 1, 17, and 18. Enter here and on line 2 of Worksheet 2, next 19.87,000
Appendix B. (Continued)
Worksheet 2
Computation of Traditional IRA Deduction For 2008
(For use only by taxpayers who receive social security benefits)
IF your filing status is ... AND your modified AGI is over ... THEN enter on line 1 below ...
married filing jointly or qualifying widow(er)$85,000*$105,000
married filing jointly (you are not covered by an employer plan but your spouse is)$159,000*$169,000
single, or head of household$53,000*$63,000
married filing separately**$0*$10,000
*If your modified AGI is not over this amount, you can take an IRA deduction for your contributions of up to the lesser of $5,000 ($6,000 if you are age 50 or older or $8,000 for certain employer bankruptcies) or your taxable compensation. Skip this worksheet, proceed to Worksheet 3, and enter your IRA deduction on line 2 of Worksheet 3.
**If you did not live with your spouse at any time during the year, consider your filing status as single.
Note. If you were married and you or your spouse worked and you both contributed to IRAs, figure the deduction for each of you separately.
Certain employer bankruptcies. See Catch-up contributions in certain employer bankruptcies in chapter 1 for instructions to complete lines 4 and 6 of this worksheet.
1.Enter the applicable amount from above1.105,000
2.Enter your modified AGI from Worksheet 1, line 19 2.87,000
Note. If line 2 is equal to or more than the amount on line 1, stop here; your traditional IRA contributions are not deductible. Proceed to Worksheet 3.
3.Subtract line 2 from line 13.18,000
4.Multiply line 3 by the percentage below that applies to you. If the result is not a multiple of $10, round it to the next highest multiple of $10. (For example, $611.40 is rounded to $620.) However, if the result is less than $200, enter $200.
  • Married filing jointly or qualifying widow(er) and you are covered by an employer plan, multiply line 3 by 25% (.25) (by 30% (.30) if you are age 50 or older).
  • All others, multiply line 3 by 50% (.50) (by 60% (.60) if you are age 50 or older).
4.5,400
5.Enter your compensation minus any deductions on Form 1040, line 27 (one-half of self-employment tax) and line 28 (self-employed SEP, SIMPLE, and qualified plans). If you are the lower-income spouse, include your spouse's compensation reduced by his or her traditional IRA and Roth IRA contributions for this year 5.78,500
6.Enter contributions you made, or plan to make, to your traditional IRA for 2008, but do not enter more than $5,000 ($6,000 if you are age 50 or older) 6.6,000
7.Deduction. Compare lines 4, 5, and 6. Enter the smallest amount here (or a smaller amount if you choose). Enter this amount on the Form 1040 or 1040A line for your IRA. (If the amount on line 6 is more than the amount on line 7, complete line 8.) 7.5,400
8.Nondeductible contributions. Subtract line 7 from line 5 or 6, whichever is smaller. Enter the result here and on line 1 of your Form 8606, Nondeductible IRAs. 8.600
Appendix B. (Continued)
Worksheet 3
Computation of Taxable Social Security Benefits
(For use by taxpayers who receive social security benefits and take a traditional IRA deduction)
Filing Status — Check only one box:
□ A. Married filing jointly
□ B. Single, Head of Household, Qualifying Widow(er), or Married filing separately
and lived apart from your spouse during the entire year
□ C. Married filing separately and lived with your spouse at any time during the
year
1.Adjusted gross income (AGI) from Form 1040 or Form 1040A (not taking into account any IRA deduction, any student loan interest deduction, any tuition and fees deduction, any domestic production activities deduction, any social security benefits from Form SSA-1099 or RRB-1099, or any exclusion of interest from savings bonds to be reported on Form 8815) 1.78,500
2.Deduction(s) from line 7 of Worksheet(s) 22.5,400
3.Subtract line 2 from line 13.73,100
4.Enter amount in box 5 of all Forms SSA-1099 and Forms RRB-10994.10,000
5.Enter one-half of line 45.5,000
6.Enter the amount of any foreign earned income exclusion, foreign housing exclusion, exclusion of income from U.S. possessions, exclusion of income from Puerto Rico you claimed as a bona fide resident of Puerto Rico, or exclusion of employer-provided adoption benefits 6.0
7.Enter the amount of any tax-exempt interest reported on line 8b of Form 1040 or 1040A7.0
8.Add lines 3, 5, 6, and 78.78,100
9.Enter the amount listed below for your filing status.
  • $32,000 if you checked box A above.
  • $25,000 if you checked box B above.
  • $0 if you checked box C above.
9.32,000
10.Subtract line 9 from line 8. If zero or less, enter 0 on this line.10.46,100
11.If line 10 is zero, stop here. None of your social security benefits are taxable.
If line 10 is more than 0, enter the amount listed below for your filing status.
  • $12,000 if you checked box A above.
  • $9,000 if you checked box B above.
  • $0 if you checked box C above.
11.12,000
12.Subtract line 11 from line 10. If zero or less, enter 012.34,100
13.Enter the smaller of line 10 or line 1113.12,000
14.Enter one-half of line 13 .14.6,000
15.Enter the smaller of line 5 or line 1415.5,000
16.Multiply line 12 by .85. If line 12 is zero, enter 016.28,985
17.Add lines 15 and 1617.33,985
18.Multiply line 4 by .8518.8,500
19.Taxable social security benefits. Enter the smaller of line 17 or line 18 19.8,500
Appendix C. Life Expectancy Tables
Table I
(Single Life Expectancy)
(For Use by Beneficiaries)
AgeLife ExpectancyAgeLife Expectancy
082.42855.3
181.62954.3
280.63053.3
379.73152.4
478.73251.4
577.73350.4
676.73449.4
775.83548.5
874.83647.5
973.83746.5
1072.83845.6
1171.83944.6
1270.84043.6
1369.94142.7
1468.94241.7
1567.94340.7
1666.94439.8
1766.04538.8
1865.04637.9
1964.04737.0
2063.04836.0
2162.14935.1
2261.15034.2
2360.15133.3
2459.15232.3
2558.25331.4
2657.25430.5
2756.25529.6
Appendix C. (Continued)
Table I
(Single Life Expectancy)
(For Use by Beneficiaries)
AgeLife ExpectancyAgeLife Expectancy
5628.7848.1
5727.9857.6
5827.0867.1
5926.1876.7
6025.2886.3
6124.4895.9
6223.5905.5
6322.7915.2
6421.8924.9
6521.0934.6
6620.2944.3
6719.4954.1
6818.6963.8
6917.8973.6
7017.0983.4
7116.3993.1
7215.51002.9
7314.81012.7
7414.11022.5
7513.41032.3
7612.71042.1
7712.11051.9
7811.41061.7
7910.81071.5
8010.21081.4
819.71091.2
829.11101.1
838.6111 and over1.0
Appendix C. Life Expectancy Tables (Continued)
Table II
(Joint Life and Last Survivor Expectancy)
(For Use by Owners Whose Spouses Are More Than 10 Years Younger and Are the Sole Beneficiaries of Their IRAs)
Ages20212223242526272829
2070.169.669.168.768.367.967.567.266.966.6
2169.669.168.668.267.767.366.966.666.265.9
2269.168.668.167.667.266.766.365.965.665.2
2368.768.267.667.166.666.265.765.364.964.6
2468.367.767.266.666.165.665.264.764.363.9
2567.967.366.766.265.665.164.664.263.763.3
2667.566.966.365.765.264.664.163.663.262.8
2767.266.665.965.364.764.263.663.162.762.2
2866.966.265.664.964.363.763.262.762.161.7
2966.665.965.264.663.963.362.862.261.761.2
3066.365.664.964.263.662.962.361.861.260.7
3166.165.364.663.963.262.662.061.460.860.2
3265.865.164.363.662.962.261.661.060.459.8
3365.664.864.163.362.661.961.360.660.059.4
3465.464.663.863.162.361.660.960.359.659.0
3565.264.463.662.862.161.460.659.959.358.6
3665.064.263.462.661.961.160.459.659.058.3
3764.964.063.262.461.660.960.159.458.758.0
3864.763.963.062.261.460.659.959.158.457.7
3964.663.762.962.161.260.459.658.958.157.4
4064.463.662.761.961.160.259.458.757.957.1
4164.363.562.661.760.960.159.358.557.756.9
4264.263.362.561.660.859.959.158.357.556.7
4364.163.262.461.560.659.858.958.157.356.5
4464.063.162.261.460.559.658.857.957.156.3
4564.063.062.261.360.459.558.657.856.956.1
4663.963.062.161.260.359.458.557.756.856.0
4763.862.962.061.160.259.358.457.556.755.8
4863.762.861.961.060.159.258.357.456.555.7
4963.762.861.860.960.059.158.257.356.455.6
5063.662.761.860.859.959.058.157.256.355.4
5163.662.661.760.859.958.958.057.156.255.3
5263.562.661.760.759.858.958.057.156.155.2
5363.562.561.660.759.758.857.957.056.155.2
5463.562.561.660.659.758.857.856.956.055.1
5563.462.561.560.659.658.757.856.855.955.0
5663.462.461.560.559.658.757.756.855.954.9
5763.462.461.560.559.658.657.756.755.854.9
5863.362.461.460.559.558.657.656.755.854.8
5963.362.361.460.459.558.557.656.755.754.8
Appendix C. (Continued)
Table II (continued)
(Joint Life and Last Survivor Expectancy)
(For Use by Owners Whose Spouses Are More Than 10 Years Younger and Are the Sole Beneficiaries of Their IRAs)
Ages20212223242526272829
6063.362.361.460.459.558.557.656.655.754.7
6163.362.361.360.459.458.557.556.655.654.7
6263.262.361.360.459.458.457.556.555.654.7
6363.262.361.360.359.458.457.556.555.654.6
6463.262.261.360.359.458.457.456.555.554.6
6563.262.261.360.359.358.457.456.555.554.6
6663.262.261.260.359.358.457.456.455.554.5
6763.262.261.260.359.358.357.456.455.554.5
6863.162.261.260.259.358.357.456.455.454.5
6963.162.261.260.259.358.357.356.455.454.5
7063.162.261.260.259.358.357.356.455.454.4
7163.162.161.260.259.258.357.356.455.454.4
7263.162.161.260.259.258.357.356.355.454.4
7363.162.161.260.259.258.357.356.355.454.4
7463.162.161.260.259.258.257.356.355.454.4
7563.162.161.160.259.258.257.356.355.354.4
7663.162.161.160.259.258.257.356.355.354.4
7763.162.161.160.259.258.257.356.355.354.4
7863.162.161.160.259.258.257.356.355.354.4
7963.162.161.160.259.258.257.256.355.354.3
8063.162.161.160.159.258.257.256.355.354.3
8163.162.161.160.159.258.257.256.355.354.3
8263.162.161.160.159.258.257.256.355.354.3
8363.162.161.160.159.258.257.256.355.354.3
8463.062.161.160.159.258.257.256.355.354.3
8563.062.161.160.159.258.257.256.355.354.3
8663.062.161.160.159.258.257.256.255.354.3
8763.062.161.160.159.258.257.256.255.354.3
8863.062.161.160.159.258.257.256.255.354.3
8963.062.161.160.159.158.257.256.255.354.3
9063.062.161.160.159.158.257.256.255.354.3
9163.062.161.160.159.158.257.256.255.354.3
9263.062.161.160.159.158.257.256.255.354.3
9363.062.161.160.159.158.257.256.255.354.3
9463.062.161.160.159.158.257.256.255.354.3
9563.062.161.160.159.158.257.256.255.354.3
9663.062.161.160.159.158.257.256.255.354.3
9763.062.161.160.159.158.257.256.255.354.3
9863.062.161.160.159.158.257.256.255.354.3
9963.062.161.160.159.158.257.256.255.354.3
Appendix C. (Continued)
Table II (continued)
(Joint Life and Last Survivor Expectancy)
(For Use by Owners Whose Spouses Are More Than 10 Years Younger and Are the Sole Beneficiaries of Their IRAs)
Ages20212223242526272829
10063.062.161.160.159.158.257.256.255.354.3
10163.062.161.160.159.158.257.256.255.354.3
10263.062.161.160.159.158.257.256.255.354.3
10363.062.161.160.159.158.257.256.255.354.3
10463.062.161.160.159.158.257.256.255.354.3
10563.062.161.160.159.158.257.256.255.354.3
10663.062.161.160.159.158.257.256.255.354.3
10763.062.161.160.159.158.257.256.255.354.3
10863.062.161.160.159.158.257.256.255.354.3
10963.062.161.160.159.158.257.256.255.354.3
11063.062.161.160.159.158.257.256.255.354.3
11163.062.161.160.159.158.257.256.255.354.3
11263.062.161.160.159.158.257.256.255.354.3
11363.062.161.160.159.158.257.256.255.354.3
11463.062.161.160.159.158.257.256.255.354.3
115+63.062.161.160.159.158.257.256.255.354.3
Table II (continued)
(Joint Life and Last Survivor Expectancy)
(For Use by Owners Whose Spouses Are More Than 10 Years Younger and Are the Sole Beneficiaries of Their IRAs)
Ages30313233343536373839
3060.259.759.258.858.458.057.657.357.056.7
3159.759.258.758.257.857.457.056.656.356.0
3259.258.758.257.757.256.856.456.055.655.3
3358.858.257.757.256.756.255.855.455.054.7
3458.457.857.256.756.255.755.354.854.454.0
3558.057.456.856.255.755.254.754.353.853.4
3657.657.056.455.855.354.754.253.753.352.8
3757.356.656.055.454.854.353.753.252.752.3
3857.056.355.655.054.453.853.352.752.251.7
3956.756.055.354.754.053.452.852.351.751.2
4056.455.755.054.353.753.052.451.851.350.8
4156.155.454.754.053.352.752.051.450.950.3
4255.955.254.453.753.052.351.751.150.449.9
4355.754.954.253.452.752.051.350.750.149.5
4455.554.753.953.252.451.751.050.449.749.1
4555.354.553.752.952.251.550.750.049.448.7
4655.154.353.552.752.051.250.549.849.148.4
4755.054.153.352.551.751.050.249.548.848.1
4854.854.053.252.351.550.850.049.248.547.8
Appendix C. (Continued)
Table II (continued)
(Joint Life and Last Survivor Expectancy)
(For Use by Owners Whose Spouses Are More Than 10 Years Younger and Are the Sole Beneficiaries of Their IRAs)
Ages30313233343536373839
4954.753.853.052.251.450.649.849.048.247.5
5054.653.752.952.051.250.449.648.848.047.3
5154.553.652.751.951.050.249.448.647.847.0
5254.453.552.651.750.950.049.248.447.646.8
5354.353.452.551.650.849.949.148.247.446.6
5454.253.352.451.550.649.848.948.147.246.4
5554.153.252.351.450.549.748.847.947.146.3
5654.053.152.251.350.449.548.747.847.046.1
5754.053.052.151.250.349.448.647.746.846.0
5853.953.052.151.250.349.448.547.646.745.8
5953.852.952.051.150.249.348.447.546.645.7
6053.852.951.951.050.149.248.347.446.545.6
6153.852.851.951.050.049.148.247.346.445.5
6253.752.851.850.950.049.148.147.246.345.4
6353.752.751.850.949.949.048.147.246.345.3
6453.652.751.850.849.948.948.047.146.245.3
6553.652.751.750.849.848.948.047.046.145.2
6653.652.651.750.749.848.947.947.046.145.1
6753.652.651.750.749.848.847.946.946.045.1
6853.552.651.650.749.748.847.846.946.045.0
6953.552.651.650.649.748.747.846.945.945.0
7053.552.551.650.649.748.747.846.845.944.9
7153.552.551.650.649.648.747.746.845.944.9
7253.552.551.550.649.648.747.746.845.844.9
7353.452.551.550.649.648.647.746.745.844.8
7453.452.551.550.549.648.647.746.745.844.8
7553.452.551.550.549.648.647.746.745.744.8
7653.452.451.550.549.648.647.646.745.744.8
7753.452.451.550.549.548.647.646.745.744.8
7853.452.451.550.549.548.647.646.645.744.7
7953.452.451.550.549.548.647.646.645.744.7
8053.452.451.450.549.548.547.646.645.744.7
8153.452.451.450.549.548.547.646.645.744.7
8253.452.451.450.549.548.547.646.645.644.7
8353.452.451.450.549.548.547.646.645.644.7
8453.452.451.450.549.548.547.646.645.644.7
8553.352.451.450.449.548.547.546.645.644.7
8653.352.451.450.449.548.547.546.645.644.6
8753.352.451.450.449.548.547.546.645.644.6
8853.352.451.450.449.548.547.546.645.644.6
Appendix C. (Continued)
Table II (continued)
(Joint Life and Last Survivor Expectancy)
(For Use by Owners Whose Spouses Are More Than 10 Years Younger and Are the Sole Beneficiaries of Their IRAs)
Ages30313233343536373839
8953.352.451.450.449.548.547.546.645.644.6
9053.352.451.450.449.548.547.546.645.644.6
9153.352.451.450.449.548.547.546.645.644.6
9253.352.451.450.449.548.547.546.645.644.6
9353.352.451.450.449.548.547.546.645.644.6
9453.352.451.450.449.548.547.546.645.644.6
9553.352.451.450.449.548.547.546.545.644.6
9653.352.451.450.449.548.547.546.545.644.6
9753.352.451.450.449.548.547.546.545.644.6
9853.352.451.450.449.548.547.546.545.644.6
9953.352.451.450.449.548.547.546.545.644.6
10053.352.451.450.449.548.547.546.545.644.6
10153.352.451.450.449.548.547.546.545.644.6
10253.352.451.450.449.548.547.546.545.644.6
10353.352.451.450.449.548.547.546.545.644.6
10453.352.451.450.449.548.547.546.545.644.6
10553.352.451.450.449.448.547.546.545.644.6
10653.352.451.450.449.448.547.546.545.644.6
10753.352.451.450.449.448.547.546.545.644.6
10853.352.451.450.449.448.547.546.545.644.6
10953.352.451.450.449.448.547.546.545.644.6
11053.352.451.450.449.448.547.546.545.644.6
11153.352.451.450.449.448.547.546.545.644.6
11253.352.451.450.449.448.547.546.545.644.6
11353.352.451.450.449.448.547.546.545.644.6
11453.352.451.450.449.448.547.546.545.644.6
115+53.352.451.450.449.448.547.546.545.644.6
Table II (continued)
(Joint Life and Last Survivor Expectancy)
(For Use by Owners Whose Spouses Are More Than 10 Years Younger and Are the Sole Beneficiaries of Their IRAs)
Ages40414243444546474849
4050.249.849.348.948.548.147.747.447.146.8
4149.849.348.848.347.947.547.146.746.446.1
4249.348.848.347.847.346.946.546.145.845.4
4348.948.347.847.346.846.345.945.545.144.8
4448.547.947.346.846.345.845.444.944.544.2
4548.147.546.946.345.845.344.844.444.043.6
4647.747.146.545.945.444.844.343.943.443.0
4747.446.746.145.544.944.443.943.442.942.4
Appendix C. (Continued)
Table II (continued)
(Joint Life and Last Survivor Expectancy)
(For Use by Owners Whose Spouses Are More Than 10 Years Younger and Are the Sole Beneficiaries of Their IRAs)
Ages40414243444546474849
4847.146.445.845.144.544.043.442.942.441.9
4946.846.145.444.844.243.643.042.441.941.4
5046.545.845.144.443.843.242.642.041.540.9
5146.345.544.844.143.542.842.241.641.040.5
5246.045.344.643.843.242.541.841.240.640.1
5345.845.144.343.642.942.241.540.940.339.7
5445.644.844.143.342.641.941.240.539.939.3
5545.544.743.943.142.441.640.940.239.638.9
5645.344.543.742.942.141.440.740.039.338.6
5745.144.343.542.741.941.240.439.739.038.3
5845.044.243.342.541.740.940.239.438.738.0
5944.944.043.242.441.540.740.039.238.537.8
6044.743.943.042.241.440.639.839.038.237.5
6144.643.842.942.141.240.439.638.838.037.3
6244.543.742.841.941.140.339.438.637.837.1
6344.543.642.741.841.040.139.338.537.736.9
6444.443.542.641.740.840.039.238.337.536.7
6544.343.442.541.640.739.939.038.237.436.6
6644.243.342.441.540.639.838.938.137.236.4
6744.243.342.341.440.639.738.838.037.136.3
6844.143.242.341.440.539.638.737.937.036.2
6944.143.142.241.340.439.538.637.836.936.0
7044.043.142.241.340.339.438.637.736.835.9
7144.043.042.141.240.339.438.537.636.735.9
7243.943.042.141.140.239.338.437.536.635.8
7343.943.042.041.140.239.338.437.536.635.7
7443.942.942.041.140.139.238.337.436.535.6
7543.842.942.041.040.139.238.337.436.535.6
7643.842.941.941.040.139.138.237.336.435.5
7743.842.941.941.040.039.138.237.336.435.5
7843.842.841.940.940.039.138.237.236.335.4
7943.842.841.940.940.039.138.137.236.335.4
8043.742.841.840.940.039.038.137.236.335.4
8143.742.841.840.939.939.038.137.236.235.3
8243.742.841.840.939.939.038.137.136.235.3
8343.742.841.840.939.939.038.037.136.235.3
8443.742.741.840.839.939.038.037.136.235.3
8543.742.741.840.839.938.938.037.136.235.2
8643.742.741.840.839.938.938.037.136.135.2
8743.742.741.840.839.938.938.037.036.135.2
Appendix C. (Continued)
Table II (continued)
(Joint Life and Last Survivor Expectancy)
(For Use by Owners Whose Spouses Are More Than 10 Years Younger and Are the Sole Beneficiaries of Their IRAs)
Ages40414243444546474849
8843.742.741.840.839.938.938.037.036.135.2
8943.742.741.740.839.838.938.037.036.135.2
9043.742.741.740.839.838.938.037.036.135.2
9143.742.741.740.839.838.937.937.036.135.2
9243.742.741.740.839.838.937.937.036.135.1
9343.742.741.740.839.838.937.937.036.135.1
9443.742.741.740.839.838.937.937.036.135.1
9543.642.741.740.839.838.937.937.036.135.1
9643.642.741.740.839.838.937.937.036.135.1
9743.642.741.740.839.838.937.937.036.135.1
9843.642.741.740.839.838.937.937.036.035.1
9943.642.741.740.839.838.937.937.036.035.1
10043.642.741.740.839.838.937.937.036.035.1
10143.642.741.740.839.838.937.937.036.035.1
10243.642.741.740.839.838.937.937.036.035.1
10343.642.741.740.839.838.937.937.036.035.1
10443.642.741.740.839.838.837.937.036.035.1
10543.642.741.740.839.838.837.937.036.035.1
10643.642.741.740.839.838.837.937.036.035.1
10743.642.741.740.839.838.837.937.036.035.1
10843.642.741.740.839.838.837.937.036.035.1
10943.642.741.740.739.838.837.937.036.035.1
11043.642.741.740.739.838.837.937.036.035.1
11143.642.741.740.739.838.837.937.036.035.1
11243.642.741.740.739.838.837.937.036.035.1
11343.642.741.740.739.838.837.937.036.035.1
11443.642.741.740.739.838.837.937.036.035.1
115+43.642.741.740.739.838.837.937.036.035.1
Table II (continued)
(Joint Life and Last Survivor Expectancy)
(For Use by Owners Whose Spouses Are More Than 10 Years Younger and Are the Sole Beneficiaries of Their IRAs)
Ages50515253545556575859
5040.440.039.539.138.738.338.037.637.337.1
5140.039.539.038.538.137.737.437.036.736.4
5239.539.038.538.037.637.236.836.436.035.7
5339.138.538.037.537.136.636.235.835.435.1
5438.738.137.637.136.636.135.735.234.834.5
5538.337.737.236.636.135.635.134.734.333.9
5638.037.436.836.235.735.134.734.233.733.3
Appendix C. (Continued)
Table II (continued)
(Joint Life and Last Survivor Expectancy)
(For Use by Owners Whose Spouses Are More Than 10 Years Younger and Are the Sole Beneficiaries of Their IRAs)
Ages50515253545556575859
5737.637.036.435.835.234.734.233.733.232.8
5837.336.736.035.434.834.333.733.232.832.3
5937.136.435.735.134.533.933.332.832.331.8
6036.836.135.434.834.133.532.932.431.931.3
6136.635.835.134.533.833.232.632.031.430.9
6236.335.634.934.233.532.932.231.631.130.5
6336.135.434.633.933.232.631.931.330.730.1
6435.935.234.433.733.032.331.631.030.429.8
6535.835.034.233.532.732.031.430.730.029.4
6635.634.834.033.332.531.831.130.429.829.1
6735.534.733.933.132.331.630.930.229.528.8
6835.334.533.732.932.131.430.729.929.228.6
6935.234.433.632.832.031.230.529.729.028.3
7035.134.333.432.631.831.130.329.528.828.1
7135.034.233.332.531.730.930.129.428.627.9
7234.934.133.232.431.630.830.029.228.427.7
7334.834.033.132.331.530.629.829.128.327.5
7434.833.933.032.231.430.529.728.928.127.4
7534.733.833.032.131.330.429.628.828.027.2
7634.633.832.932.031.230.329.528.727.927.1
7734.633.732.832.031.130.329.428.627.827.0
7834.533.632.831.931.030.229.328.527.726.9
7934.533.632.731.831.030.129.328.427.626.8
8034.533.632.731.830.930.129.228.427.526.7
8134.433.532.631.830.930.029.228.327.526.6
8234.433.532.631.730.830.029.128.327.426.6
8334.433.532.631.730.829.929.128.227.426.5
8434.333.432.531.730.829.929.028.227.326.5
8534.333.432.531.630.729.929.028.127.326.4
8634.333.432.531.630.729.829.028.127.226.4
8734.333.432.531.630.729.828.928.127.226.4
8834.333.432.531.630.729.828.928.027.226.3
8934.333.332.431.530.729.828.928.027.226.3
9034.233.332.431.530.629.828.928.027.126.3
9134.233.332.431.530.629.728.928.027.126.3
9234.233.332.431.530.629.728.828.027.126.2
9334.233.332.431.530.629.728.828.027.126.2
9434.233.332.431.530.629.728.827.927.126.2
9534.233.332.431.530.629.728.827.927.126.2
9634.233.332.431.530.629.728.827.927.026.2
Appendix C. (Continued)
Table II (continued)
(Joint Life and Last Survivor Expectancy)
(For Use by Owners Whose Spouses Are More Than 10 Years Younger and Are the Sole Beneficiaries of Their IRAs)
Ages50515253545556575859
9734.233.332.431.530.629.728.827.927.026.2
9834.233.332.431.530.629.728.827.927.026.2
9934.233.332.431.530.629.728.827.927.026.2
10034.233.332.431.530.629.728.827.927.026.1
10134.233.332.431.530.629.728.827.927.026.1
10234.233.332.431.430.529.728.827.927.026.1
10334.233.332.431.430.529.728.827.927.026.1
10434.233.332.431.430.529.628.827.927.026.1
10534.233.332.331.430.529.628.827.927.026.1
10634.233.332.331.430.529.628.827.927.026.1
10734.233.332.331.430.529.628.827.927.026.1
10834.233.332.331.430.529.628.827.927.026.1
10934.233.332.331.430.529.628.727.927.026.1
11034.233.332.331.430.529.628.727.927.026.1
11134.233.332.331.430.529.628.727.927.026.1
11234.233.332.331.430.529.628.727.927.026.1
11334.233.332.331.430.529.628.727.927.026.1
11434.233.332.331.430.529.628.727.927.026.1
115+34.233.332.331.430.529.628.727.927.026.1
Table II (continued)
(Joint Life and Last Survivor Expectancy)
(For Use by Owners Whose Spouses Are More Than 10 Years Younger and Are the Sole Beneficiaries of Their IRAs)
Ages60616263646566676869
6030.930.430.029.629.228.828.528.227.927.6
6130.429.929.529.028.628.327.927.627.327.0
6230.029.529.028.528.127.727.327.026.726.4
6329.629.028.528.127.627.226.826.426.125.7
6429.228.628.127.627.126.726.325.925.525.2
6528.828.327.727.226.726.225.825.425.024.6
6628.527.927.326.826.325.825.324.924.524.1
6728.227.627.026.425.925.424.924.424.023.6
6827.927.326.726.125.525.024.524.023.523.1
6927.627.026.425.725.224.624.123.623.122.6
7027.426.726.125.424.824.323.723.222.722.2
7127.226.525.825.224.523.923.422.822.321.8
7227.026.325.624.924.323.723.122.522.021.4
7326.826.125.424.724.023.422.822.221.621.1
7426.625.925.224.523.823.122.521.921.320.8
7526.525.725.024.323.622.922.321.621.020.5
Appendix C. (Continued)
Table II (continued)
(Joint Life and Last Survivor Expectancy)
(For Use by Owners Whose Spouses Are More Than 10 Years Younger and Are the Sole Beneficiaries of Their IRAs)
Ages60616263646566676869
7626.325.624.824.123.422.722.021.420.820.2
7726.225.424.723.923.222.521.821.220.619.9
7826.125.324.623.823.122.421.721.020.319.7
7926.025.224.423.722.922.221.520.820.119.5
8025.925.124.323.622.822.121.320.620.019.3
8125.825.024.223.422.721.921.220.519.819.1
8225.824.924.123.422.621.821.120.419.719.0
8325.724.924.123.322.521.721.020.219.518.8
8425.624.824.023.222.421.620.920.119.418.7
8525.624.823.923.122.321.620.820.119.318.6
8625.524.723.923.122.321.520.720.019.218.5
8725.524.723.823.022.221.420.719.919.218.4
8825.524.623.823.022.221.420.619.819.118.3
8925.424.623.822.922.121.320.519.819.018.3
9025.424.623.722.922.121.320.519.719.018.2
9125.424.523.722.922.121.320.519.718.918.2
9225.424.523.722.922.021.220.419.618.918.1
9325.424.523.722.822.021.220.419.618.818.1
9425.324.523.622.822.021.220.419.618.818.0
9525.324.523.622.822.021.120.319.618.818.0
9625.324.523.622.821.921.120.319.518.818.0
9725.324.523.622.821.921.120.319.518.718.0
9825.324.423.622.821.921.120.319.518.717.9
9925.324.423.622.721.921.120.319.518.717.9
10025.324.423.622.721.921.120.319.518.717.9
10125.324.423.622.721.921.120.219.418.717.9
10225.324.423.622.721.921.120.219.418.617.9
10325.324.423.622.721.921.020.219.418.617.9
10425.324.423.522.721.921.020.219.418.617.8
10525.324.423.522.721.921.020.219.418.617.8
10625.324.423.522.721.921.020.219.418.617.8
10725.224.423.522.721.821.020.219.418.617.8
10825.224.423.522.721.821.020.219.418.617.8
10925.224.423.522.721.821.020.219.418.617.8
11025.224.423.522.721.821.020.219.418.617.8
11125.224.423.522.721.821.020.219.418.617.8
11225.224.423.522.721.821.020.219.418.617.8
11325.224.423.522.721.821.020.219.418.617.8
11425.224.423.522.721.821.020.219.418.617.8
115+25.224.423.522.721.821.020.219.418.617.8
Appendix C. (Continued)
Table II (continued)
(Joint Life and Last Survivor Expectancy)
(For Use by Owners Whose Spouses Are More Than 10 Years Younger and Are the Sole Beneficiaries of Their IRAs)
Ages70717273747576777879
7021.821.320.920.620.219.919.619.419.118.9
7121.320.920.520.119.719.419.118.818.518.3
7220.920.520.019.619.318.918.618.318.017.7
7320.620.119.619.218.818.418.117.817.517.2
7420.219.719.318.818.418.017.617.317.016.7
7519.919.418.918.418.017.617.216.816.516.2
7619.619.118.618.117.617.216.816.416.015.7
7719.418.818.317.817.316.816.416.015.615.3
7819.118.518.017.517.016.516.015.615.214.9
7918.918.317.717.216.716.215.715.314.914.5
8018.718.117.516.916.415.915.415.014.514.1
8118.517.917.316.716.215.615.114.714.213.8
8218.317.717.116.515.915.414.914.413.913.5
8318.217.516.916.315.715.214.714.213.713.2
8418.017.416.716.115.515.014.413.913.413.0
8517.917.316.616.015.414.814.313.713.212.8
8617.817.116.515.815.214.614.113.513.012.5
8717.717.016.415.715.114.513.913.412.912.4
8817.616.916.315.615.014.413.813.212.712.2
8917.616.916.215.514.914.313.713.112.612.0
9017.516.816.115.414.814.213.613.012.411.9
9117.416.716.015.414.714.113.512.912.311.8
9217.416.716.015.314.614.013.412.812.211.7
9317.316.615.915.214.613.913.312.712.111.6
9417.316.615.915.214.513.913.212.612.011.5
9517.316.515.815.114.513.813.212.612.011.4
9617.216.515.815.114.413.813.112.511.911.3
9717.216.515.815.114.413.713.112.511.911.3
9817.216.415.715.014.313.713.012.411.811.2
9917.216.415.715.014.313.613.012.411.811.2
10017.116.415.715.014.313.612.912.311.711.1
10117.116.415.614.914.213.612.912.311.711.1
10217.116.415.614.914.213.512.912.211.611.0
10317.116.315.614.914.213.512.912.211.611.0
10417.116.315.614.914.213.512.812.211.611.0
10517.116.315.614.914.213.512.812.211.510.9
10617.116.315.614.814.113.512.812.211.510.9
10717.016.315.614.814.113.412.812.111.510.9
10817.016.315.514.814.113.412.812.111.510.9
10917.016.315.514.814.113.412.812.111.510.9
Appendix C. (Continued)
Table II (continued)
(Joint Life and Last Survivor Expectancy)
(For Use by Owners Whose Spouses Are More Than 10 Years Younger and Are the Sole Beneficiaries of Their IRAs)
Ages70717273747576777879
11017.016.315.514.814.113.412.712.111.510.9
11117.016.315.514.814.113.412.712.111.510.8
11217.016.315.514.814.113.412.712.111.510.8
11317.016.315.514.814.113.412.712.111.410.8
11417.016.315.514.814.113.412.712.111.410.8
115+17.016.315.514.814.113.412.712.111.410.8
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)
AGES80818283848586878889
8013.813.413.112.812.612.312.111.911.711.5
8113.413.112.712.412.211.911.711.411.311.1
8213.112.712.412.111.811.511.311.010.810.6
8312.812.412.111.711.411.110.910.610.410.2
8412.612.211.811.411.110.810.510.310.19.9
8512.311.911.511.110.810.510.29.99.79.5
8612.111.711.310.910.510.29.99.69.49.2
8711.911.411.010.610.39.99.69.49.18.9
8811.711.310.810.410.19.79.49.18.88.6
8911.511.110.610.29.99.59.28.98.68.3
9011.410.910.510.19.79.39.08.68.38.1
9111.310.810.39.99.59.18.88.48.17.9
9211.210.710.29.89.39.08.68.38.07.7
9311.110.610.19.69.28.88.58.17.87.5
9411.010.510.09.59.18.78.38.07.67.3
9510.910.49.99.49.08.68.27.87.57.2
9610.810.39.89.38.98.58.17.77.47.1
9710.710.29.79.28.88.48.07.67.36.9
9810.710.19.69.28.78.37.97.57.16.8
9910.610.19.69.18.68.27.87.47.06.7
10010.610.09.59.08.58.17.77.36.96.6
10110.510.09.49.08.58.07.67.26.96.5
10210.59.99.48.98.48.07.57.16.86.4
10310.49.99.48.88.47.97.57.16.76.3
10410.49.89.38.88.37.97.47.06.66.3
10510.49.89.38.88.37.87.47.06.66.2
10610.39.89.28.78.27.87.36.96.56.2
10710.39.89.28.78.27.77.36.96.56.1
10810.39.79.28.78.27.77.36.86.46.1
10910.39.79.28.78.27.77.26.86.46.0
11010.39.79.28.68.17.77.26.86.46.0
11110.39.79.18.68.17.67.26.86.36.0
11210.29.79.18.68.17.67.26.76.35.9
11310.29.79.18.68.17.67.26.76.35.9
11410.29.79.18.68.17.67.16.76.35.9
115+10.29.79.18.68.17.67.16.76.35.9
Appendix C. (Continued)
Table II (continued)
(Joint Life and
Last Survivor Expectancy)
(For Use by Owners
Whose Spouses Are More Than
10 Years Younger and
Are the Sole Beneficiaries
of Their IRAs)
AGES90919293949596979899
907.87.67.47.27.16.96.86.66.56.4
917.67.47.27.06.86.76.56.46.36.1
927.47.27.06.86.66.46.36.16.05.9
937.27.06.86.66.46.26.15.95.85.6
947.16.86.66.46.26.05.95.75.65.4
956.96.76.46.26.05.85.75.55.45.2
966.86.56.36.15.95.75.55.35.25.0
976.66.46.15.95.75.55.35.25.04.9
986.56.36.05.85.65.45.25.04.84.7
996.46.15.95.65.45.25.04.94.74.5
1006.36.05.85.55.35.14.94.74.54.4
1016.25.95.65.45.25.04.84.64.44.2
1026.15.85.55.35.14.84.64.44.34.1
1036.05.75.45.25.04.74.54.34.14.0
1045.95.65.45.14.94.64.44.24.03.8
1055.95.65.35.04.84.54.34.13.93.7
1065.85.55.24.94.74.54.24.03.83.6
1075.85.45.14.94.64.44.23.93.73.5
1085.75.45.14.84.64.34.13.93.73.5
1095.75.35.04.84.54.34.03.83.63.4
1105.65.35.04.74.54.24.03.83.53.3
1115.65.35.04.74.44.23.93.73.53.3
1125.65.34.94.74.44.13.93.73.53.2
1135.65.24.94.64.44.13.93.63.43.2
1145.65.24.94.64.34.13.93.63.43.2
115+5.55.24.94.64.34.13.83.63.43.1
Appendix C. (Continued)
Table II (continued)
(Joint Life and
Last Survivor Expectancy)
(For Use by Owners Whose Spouses
Are More Than 10 Years Younger
and Are the Sole Beneficiaries
of Their IRAs)
AGES100101102103104105106107108109
1004.24.13.93.83.73.53.43.33.33.2
1014.13.93.73.63.53.43.23.13.13.0
1023.93.73.63.43.33.23.13.02.92.8
1033.83.63.43.33.23.02.92.82.72.6
1043.73.53.33.23.02.92.72.62.52.4
1053.53.43.23.02.92.72.62.52.42.3
1063.43.23.12.92.72.62.42.32.22.1
1073.33.13.02.82.62.52.32.22.12.0
1083.33.12.92.72.52.42.22.11.91.8
1093.23.02.82.62.42.32.12.01.81.7
1103.12.92.72.52.32.22.01.91.71.6
1113.12.92.72.52.32.11.91.81.61.5
1123.02.82.62.42.22.01.91.71.51.4
1133.02.82.62.42.22.01.81.61.51.3
1143.02.72.52.32.11.91.81.61.41.3
115+2.92.72.52.32.11.91.71.51.41.2
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)
AGES110111112113114115+
1101.51.41.31.21.11.1
1111.41.21.11.11.01.0
1121.31.11.01.01.01.0
1131.21.11.01.01.01.0
1141.11.01.01.01.01.0
115+1.11.01.01.01.01.0

Appendix C. 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)
AgeDistribution PeriodAgeDistribution Period
7027.4939.6
7126.5949.1
7225.6958.6
7324.7968.1
7423.8977.6
7522.9987.1
7622.0996.7
7721.21006.3
7820.31015.9
7919.51025.5
8018.71035.2
8117.91044.9
8217.11054.5
8316.31064.2
8415.51073.9
8514.81083.7
8614.11093.4
8713.41103.1
8812.71112.9
8912.01122.6
9011.41132.4
9110.81142.1
9210.2115 and over1.9

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