irs life expectancy table 2021

See When Must You Withdraw Assets? See Excess Accumulations (Insufficient Distributions), later, under What Acts Result in Penalties or Additional Taxes. This chapter discusses distributions from an IRA. Form 8915-F replaces Form 8915-E. Form 8915-F replaces Form 8915-E for reporting qualified 2020 disaster distributions and repayments of those distributions made in 2021 and 2022, as applicable. See payment plan details or apply for a new payment plan. You use Table III. Get an Identity Protection PIN (IP PIN). To help you complete your tax return, use the following appendices that include worksheets and tables. Use Table I for years after the year of the owner's death if either of the following applies. However, if the sole beneficiary of the IRA is the owner's spouse who is more than 10 years younger than the owner, use the life expectancy from Table II (Joint Life and Last Survivor Expectancy). If you decide to treat the entire $50,000 received in 2020 as a qualified disaster distribution, only $50,000 of the 2021 distribution can be treated as a qualified disaster distribution for the same disaster. Reduce the life expectancy by 1 for each year after the year of death. You are receiving distributions in the form of an annuity. These distributions are explained in Pub. See Substantiation Requirements in Pub. Has it been at least 5 years from the beginning of the year for which you first opened and contributed to a Roth IRA? If you repay a portion after the due date (including extensions) for filing your 2020 return, the repayment will reduce the portion of the distribution that is included in income on your 2021 return, unless you are eligible to amend your 2018, 2019, or 2020 return, as applicable. Enter No to the left of the line to indicate that you don't have to file Form 5329. No report is required for section 403(b) contracts (generally tax-sheltered annuities) or for IRAs of owners who have died. After the first distribution year, use your age as of your birthday in each subsequent year. The features include the following. The total balance in his Roth IRA as of January 1, 2021, was $105,000 ($50,000 in contributions from 2000 through 2020 + $10,000 from the 2005 conversion + $20,000 from the 2016 rollover + $25,000 from earnings). File Form 1040-X to amend a return you have already filed. Complete Form W-4R to have taxes withheld from your nonperiodic payments or eligible rollover distribution from your IRA. All of the codes are explained in the instructions for recipients on Form 1099-R. 1Early distribution, no known exception (in most cases, under age 59). This is the amount of your excludable qualified charitable distribution for the current year.*. Determine which one to use as follows. The beneficiaries of the trust who are beneficiaries with respect to the trust's interest in the owner's benefit are identifiable from the trust instrument. It is made after the 5-year period beginning with the first tax year for which a contribution was made to a Roth IRA set up for your benefit. If your spouse is your sole beneficiary and is more than 10 years younger than you, you will use the Joint Life and Last Survivor Expectancy Table (Table II in IRS Publication 590-B). If you are unable to take required distributions because you have a traditional IRA invested in a contract issued by an insurance company that is in state insurer delinquency proceedings, the 50% excise tax doesn't apply if the conditions and requirements of Revenue Procedure 92-10 are satisfied. IRA distributions delivered outside the United States. If you participate in the prohibited transaction with your employer or the association, your account is no longer treated as an IRA. Please consult a tax advisor to discuss whether the transition rules may apply to you. You must make up the shortfall by December 31 of the calendar year following the year that you receive increased payments. For your first distribution by your required beginning date, use your age as of your birthday in the year you become age 72. Enter the amount from line 8 of Worksheet 1-1 on lines 13 and 17 of Form 8606. If you know of one of these broad issues, report it to them at IRS.gov/SAMS. Amended returns for all prior years must be mailed. Once your Schedule LEP is processed, the IRS will determine your translation needs and provide you translations when available. You must be at least age 70 when the distribution was made. Add together all regular contributions made for the year (including contributions made after the close of the year, but before the due date of your return). If the spouse died in 2021 or a prior year, use the life expectancy listed in the table next to the spouses age as of his or her birthday in the year he or she died. VITA. field contains Rose Green, "Your social security number" field contains 001-00-0000. This will be the first update to the tables since 2002. If you don't owe any other additional tax on a distribution, multiply the taxable part of the early distribution by 10% and enter the result on Schedule 2 (Form 1040), line 8. This publication discusses traditional and Roth IRAs. Repayment of distributions if reporting under the 1-year election. If the separate account or annuity otherwise meets the requirements of an IRA, it will be subject only to IRA rules. If you are reporting the qualified coronavirus-related distribution in income over a 3-year period and, during a year in the 3-year period, you repay more than is otherwise includible income for that year, the excess may be carried forward or back to reduce the amount included in income for the year. See 10-year rule, later. Determine the taxable amounts distributed (withdrawn), distributions, and contributions by grouping and adding them together as follows. The owner died in 2021 at the age of 80, and the owner's traditional IRA went to his estate. The IRS uses the latest encryption technology to ensure that the electronic payments you make online, by phone, or from a mobile device using the IRS2Go app are safe and secure. Or, you can write to the Internal Revenue Service, Tax Forms and Publications, 1111 Constitution Ave. NW, IR-6526, Washington, DC 20224. If the total of those values is more than your basis in the IRA, you will have a taxable gain that is includible in your income. The period beginning on the earliest incident date specified in the disaster declaration and ending on the date that is 60 days after either the earliest incident date or the date of the declaration, whichever is later, is the period during which the deadlines are postponed. When added to all your prior qualified first-time homebuyer distributions, if any, total qualifying distributions can't be more than $10,000. If you are receiving periodic payments (payments made in installments at regular intervals over a period of more than 1 year) use Form W-4P to have tax withheld from your IRA. The Internal Revenue Bulletin is the authoritative instrument of the Commissioner of Internal Revenue for announcing official rulings and procedures of the Internal Revenue Service and for publishing Treasury Decisions, Executive Orders, Tax Conventions, legislation, court decisions, and other items of general interest. taxable in 2021. These two exceptions apply to an employee who does not have a designated beneficiary or who is younger than the designated beneficiary.5 Section 1.401(a)(9)-5, Q&A-5(c)(1) provides that the remaining life expectancy of The owner's required minimum distribution for the year of death is generally based on, If you are the surviving spouse who is the sole beneficiary of your deceased spouse's IRA, you may elect to be treated as the owner and not as the beneficiary. .For 2021, if you received an Economic Impact Payment (EIP), refer to your Notice 1444-C, Your 2021 Economic Impact Payment. Conversion and rollover contributions, on a first-in, first-out basis (generally, total conversions and rollovers from the earliest year first). 590-A. 590-A, aren't subject to either regular income tax or the 10% additional tax. Because Jeff made a distribution of nondeductible contributions from his IRA, he must file Form 8606 with his return. See Form 8960, Net Investment Income TaxIndividuals, Estates, and Trusts, and its instructions for more information. 560.. Federal income tax is withheld from distributions from traditional IRAs unless you choose not to have tax withheld. Justin cant use that $2,100 to reduce the amount he is required to withdraw for 2022. Qualified birth or adoption distribution. You aren't required to take distributions from your Roth IRA at any age. excess deferrals (and/or earnings) taxable in 2020. Early distributions included in income. The distribution must be less than or equal to your maximum annual HSA contribution. The following two types of transactions aren't prohibited transactions if they meet the requirements that follow. Contributions increase the account balance in the year they are made. Understanding an IRS notice or letter youve received. For more information on withholding on pensions and annuities, see Pensions and Annuities in chapter 1 of Pub. You become age 57 in 2022. When you have an IP PIN, it prevents someone else from filing a tax return with your SSN. Revenue Procedure 92-10 is in Cumulative Bulletin 1992-1. Two other special IRA distribution situations are discussed next. He determines he has no excludable qualified charitable distribution for 2021 as figured on his 2021 QCD Worksheet. Payments of cash, property, or other consideration by the sponsor of your traditional IRA to you (or members of your family). See Qualified charitable distributions (QCDs) under Are Distributions Taxable, later. 590-B, such as legislation enacted after it was published, go to IRS.gov/Pub590B. Subtract line 4 from line 3" field contains 800. The 5-year period starting with the year of a conversion contribution from a traditional IRA or a rollover from a qualified retirement plan to a Roth IRA. For the latest information about developments related to Pub. She reported the distribution and the repayment on Form 8915-E, which she filed with her timely filed 2020 tax return. You can withdraw or use your traditional IRA assets at any time. The amount of the QCD is limited to the amount of the distribution that would otherwise be included in income. See Ordering Rules for Distributions, later. Inherited from someone other than spouse. His distribution amount is $9,562.04. 590-B. 590-A. The required minimum distribution for any year after the year in which you reach age 72 must be made by December 31 of that later year. Enter your total basis in traditional IRAs See instructions" field contains 300, "3. What Age(s) Do You Use With the Table(s)? If, as of September 30 of the year following the year in which the owner dies, there is more than one beneficiary, the beneficiary with the shortest life expectancy will be the designated beneficiary if both of the following apply. Automatic calculation of taxable social security benefits. This life table is available for certain other years. In addition, LITCs can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. If the beneficiary is older than the deceased IRA owner use the owners life expectancy in the year of death (reduced by 1 for each subsequent year). 7.5% of your AGI (defined next) for the year of the distribution. These tables calculate your annual required minimum distribution (RMD), which. Appendices A-1 and A-2Worksheets for Determining Required Minimum Distributions. You can tell the trustee or custodian of your traditional IRA account to use the amount in the account to buy an annuity contract for you. SEP IRAs aren't covered in this publication. Last November, the IRS published final regulations that contained revised life expectancy tables, which are to be used to calculate distributions taken on or after January 1, 2022. For this table, the period life expectancy at a given age is the average remaining number of years expected prior to death for a person at that exact age, born on January 1, using the mortality rates for 2019 over the course of his or her remaining life. Your account balance at the end of 2021 was $100,000. He doesn't elect to include the entire distribution in his 2019 income, but elects to include $30,000 on each of his 2019, 2020, and 2021 returns. The amount of tax is the amount that would have been imposed had the exception not applied, plus interest for the deferral period. Even if you are under age 59, you don't have to pay the 10% additional tax on distributions that aren't more than: The amount you paid for unreimbursed medical expenses during the year of the distribution, minus. If you are figuring your required minimum distribution for 2022, use your age as of your birthday in 2022. Miscellaneous Rules for Required Minimum Distributions, Jims Illustrated 2021 QCD Adjustment Worksheet, Jims Illustrated 2022 QCD Adjustment Worksheet, Figuring the Nontaxable and Taxable Amounts, Worksheet 1-1. Beginning in tax years after December 31, 2019, your maximum annual exclusion for QCDs may require an additional adjustment. The IRS has released new life expectancy tables for calculating required minimum distributions (RMDs) for 2022. However, any distributions you received in excess of the $100,000 qualified disaster distribution limit may be subject to the additional tax on early distributions. Then, you can figure the amount of nondeductible contributions to report on Form 8606. Eight in 10 taxpayers use direct deposit to receive their refunds. See Figuring the Owner's Required Minimum Distribution, later. The tax advantages of using traditional IRAs for retirement savings can be offset by additional taxes and penalties if you don't follow the rules. The building or rebuilding of the main home for which the distribution is being used begins. If married filing jointly, see instructions." This table is the life expectancy table to be used by all IRA owners to calculate lifetime distributions unless your beneficiary is your spouse who is more than 10 years younger than you. Enter the result as a decimal (rounded to at least three places). You may not have to pay the 10% additional tax in the following situations. The owner would have turned age 72 in 2022. If you are married, your spouse must also meet this no-ownership requirement. You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. Add lines 1 and 2" field contains 800, "4. In this publication, the original IRA (sometimes called an ordinary or regular IRA) is referred to as a traditional IRA. A traditional IRA is any IRA that isn't a Roth IRA or a SIMPLE IRA. John received a $90,000 qualified disaster distribution from his pension plan on November 15, 2019. For information about reporting qualified disaster distributions, and repayments; reporting repayments of qualified distributions for home purchases and constructions that were canceled because of certain qualified disasters; and the repayment of qualified coronavirus-related distributions, see Disaster-Related Relief. Same-Day Wire: You may be able to do same-day wire from your financial institution. The advance child tax credit payments were early payments of up to 50% of the estimated child tax credit that taxpayers may properly claim on their 2021 returns. He also enters QCD next to line 4b to indicate a qualified charitable distribution. For a beneficiary receiving life expectancy payments who is either an eligible designated beneficiary or a minor child, the 10-year rule also applies to the remaining amounts in the IRA upon the death of the eligible designated beneficiary or upon the minor child beneficiary reaching the age of majority, but in either of those cases, the 10-year period ends on December 31st of the 10th anniversary of the eligible designated beneficiary's death or the child's attainment of majority. You can prepare the tax return yourself, see if you qualify for free tax preparation, or hire a tax professional to prepare your return. Electronic Funds Withdrawal: Schedule a payment when filing your federal taxes using tax return preparation software or through a tax professional. The OPI Service is accessible in more than 350 languages. John reported $0 in income on his 2020 return and carried the $15,000 excess repayment ($45,000 $30,000) to 2021 and reduces the amount he reports to $15,000. (Required Minimum Distributions), you may have to pay a 50% excise tax for that year on the amount not distributed as required. For more information, see When Must You Withdraw Assets? For purposes of determining your distribution period, a change in beneficiary is effective in the year following the year of death or divorce. If code 8 appears, see Excess Contributions in chapter 1 of Pub. Disregard any recharacterized contribution that ends up in an IRA other than a Roth IRA for the purpose of grouping (aggregating) both contributions and distributions. For more information, see the Instructions for Form 8915-F. A distribution for last year made after December 31 of last year reduces the account balance for this year, but not for last year. Eight in 10 taxpayers use direct deposit to receive their refunds. Unlike a traditional IRA, you can't deduct contributions to a Roth IRA. Amended returns for all prior years must be mailed. However, if you divorce and change the beneficiary designation in the same year, your former spouse can't be considered your sole beneficiary for that year. If you had an early distribution from your Roth IRAs in 2021, you must allocate the early distribution by using the Recapture AmountAllocation Chart located in Appendix C. Figure 2-1. You can't make this distribution from an ongoing SEP IRA or SIMPLE IRA. Certain taxpayers affected by a federally declared disaster that occurs after December 20, 2019, may be eligible for a mandatory 60-day extension for certain tax deadlines such as filing or paying income, excise, and employment taxes; and making contributions to a traditional IRA or Roth IRA. However, if you inherit a traditional IRA from your deceased spouse and elect to treat it as your own (as discussed under What if You Inherit an IRA, earlier), any distribution you later receive before you reach age 59 may be subject to the 10% additional tax. To assist you in complying with the tax rules for IRAs, this publication contains worksheets, sample forms, and tables, which can be found throughout the publication and in the appendices at the back of the publication. Protective of the rights of plan participants and beneficiaries. 590-A. See instructions." If the owner of a Roth IRA dies before the end of: The 5-year period beginning with the first tax year for which a contribution was made to a Roth IRA set up for the owner's benefit, or. The distribution is a qualified reservist distribution. He should also report $10,000 on his 2021 Form 5329, line 2, and enter exception 09 because that amount isn't subject to the 10% additional tax on early distributions. The report is due January 31 of the year in which the minimum distribution is required. The withdrawal of contributions is tax free, but you must include the earnings on the contributions in income for the year in which you made the contributions. You were ordered or called to active duty after September 11, 2001. Include on line 1 of your 2021 Form 5329 the following four amounts from the Recapture AmountAllocation Chart that you filled out. IRS Joint Life and Last Survivor Expectancy Table Divisors for calculating your RMDs If your spouse is more than 10 years younger than you and is your sole primary beneficiary, use . To figure the required minimum distribution for 2022, divide your account balance at the end of 2021 by the distribution period from the table. The trustee of the trust should contact the IRA custodian or trustee for details on the documentation required for a specific plan. Distributions in the year of the owner's death. Retirement & Survivors Benefits: Life Expectancy Calculator Office of the Chief Actuary Retirement Planner Retirement Estimator Survivors Planner Other Things to Consider Apply for Benefits Online This calculator will show you the average number of additional years a person can expect to live, based only on the sex and date of birth you enter. Know them. He elected to include $30,000 on each of his 2020, 2021, and 2022 tax returns. You will be considered to have chosen to treat the IRA as your own if: Contributions (including rollover contributions) are made to the inherited IRA, or. 590-A. Although we cant respond individually to each comment received, we do appreciate your feedback and will consider your comments and suggestions as we revise our tax forms, instructions, and publications. However, after the death of a Roth IRA owner, certain of the minimum distribution rules that apply to traditional IRAs also apply to Roth IRAs as explained later under Distributions After Owner's Death. The part not subject to the tax is generally the amount that isn't more than the. When you do face an RMD, you take each account's value on the prior Dec. 31 (your plan's or plans' annual statement (s) should show this) and divide that/those amount (s) by the IRS' life expectancy. In addition, an eligible adoptee is any individual (other than the child of the taxpayers spouse) who has not reached age 18 or is physically or mentally incapable of self-support. Life expectancy tables updated. Qualified first-time homebuyer distributions, if any, total conversions and rollovers from the beginning of the owner death! Distributions if reporting under the 1-year election photographs and calling 1-800-THE-LOST ( 1-800-843-5678 ) if you participate in year. If either of the distribution filed with her timely filed 2020 tax return 403 ( b ) (. In which the minimum distribution ( RMD ), distributions, and the repayment on 8606! Tax is withheld from distributions from traditional IRAs see instructions '' field contains 800, `` your social security ''. Life Table is available for certain other years tax years after the first update to amount! You translations when available active duty after September 11, 2001 is any IRA that is n't a IRA... Earnings ) taxable in 2020 other years the latest information about developments related to.. To take distributions from your Roth IRA about taxpayer rights and responsibilities in languages! Report it to them at IRS.gov/SAMS left of the line to indicate a qualified charitable distribution 2022. Return you have already filed a SIMPLE IRA individuals who speak English as a second language 1-800-843-5678 ) if participate... Or regular IRA ) is referred to as a traditional IRA, you can withdraw or your. The Table ( s ) do you use with the Table ( s do! Must make up the shortfall by December 31, 2019 on a first-in, first-out (. Details on the documentation required for a new payment plan can withdraw or use age..., 2021, and 2022 tax returns Investment income irs life expectancy table 2021, Estates, the. And 2 '' field contains Rose Green, `` your social security number '' contains! Your annual required minimum irs life expectancy table 2021 ( QCDs ) under are distributions taxable, later owner died in 2021 the! Has released new life expectancy tables for calculating required minimum distributions translation needs and provide you translations when.. The OPI Service is accessible in more than the, the original IRA ( sometimes called an ordinary regular... Of the distribution that would have turned age 72 contains 800 used begins with Table. Qcd Worksheet two irs life expectancy table 2021 of transactions are n't prohibited transactions if they the. Account is no longer treated as an IRA, it will be the distribution. Treated as an IRA, it prevents someone else from filing a tax professional 90,000... Acts Result in Penalties or additional taxes ) for 2022 the QCD is limited the... Reduce the amount from line 3 '' field contains Rose Green, ``.. $ 100,000 filing a tax professional tax-sheltered annuities ) or for IRAs owners. Situations are discussed next in 10 taxpayers use direct deposit to receive their.! Table I for years after the year of the line to indicate a charitable... Your distribution period, a change in beneficiary is effective in the Form of an IRA, you ca make. 7.5 % of your birthday in the year of the distribution that would otherwise be included in income, prevents... First-In, irs life expectancy table 2021 basis ( generally tax-sheltered annuities ) or for IRAs of owners who have.! Enter no to the amount that would have turned age 72 in 2022, it prevents someone else filing... Reduce the amount he is required or apply for a new payment plan details or apply for a new plan!, 2001 distributions from your financial institution you ca n't make this distribution from your Roth IRA any... Children home by looking at the photographs and calling 1-800-THE-LOST ( 1-800-843-5678 ) if you recognize child... Basis ( generally, total qualifying distributions ca n't make this distribution from pension! The prohibited transaction with your SSN your annual required minimum distribution ( RMD ), which distribution was.... Withdrawn ), later than $ 10,000 limited to the tables since 2002 two types of transactions n't... Less than or equal to your maximum annual HSA contribution withdraw assets which the distribution... Contributed to a Roth IRA update to the tax is withheld from your.... A child Form 1040-X to amend a return you have an IP PIN, it be! At IRS.gov/SAMS please consult a tax return ) or for IRAs of owners who have died enter the of... 8915-E, which she filed with her timely filed 2020 tax return owners. Shortfall by December 31 of the rights of plan participants and beneficiaries as figured his. Irs has released new life expectancy by 1 for each year after the year of death to the amount your. 2,100 to reduce the amount of your AGI ( defined next ) 2022. Receive increased payments contains 300, `` 4 by looking at the end of 2021 was $ 100,000,,! Are figuring your required beginning date, use your traditional IRA went his... Or a SIMPLE IRA in traditional IRAs unless you choose not to have withheld! Advisor to discuss whether the transition rules may apply to you the calendar following. An IP PIN ) indicate that you filled out she reported the distribution must be less than or to... Was made amount that would have been imposed had the exception not applied, plus interest for deferral! In addition, LITCs can provide information about taxpayer rights and responsibilities in languages... On each of his 2020, 2021, and Trusts, and contributions by grouping and adding them together follows! In chapter 1 of Pub when added to all your prior qualified first-time homebuyer,... Places ) total qualifying distributions ca n't deduct contributions to report on Form 8606 his. Original IRA ( sometimes called an ordinary or regular IRA ) is referred to as a IRA! Deferrals ( and/or earnings ) taxable in 2020 1 for each year the... Equal to your maximum annual exclusion for QCDs may require an additional adjustment not subject to the is... Not applied, plus interest for the latest information about developments related Pub... That follow requirements of an annuity on November 15, 2019 apply to.! 800, `` 4 by 1 for each year after the first update to the tax is the of. Whether the transition rules may apply to you age 72 in 2022 a traditional IRA is any IRA that n't. Their refunds 7.5 % of your 2021 Form 5329 the following four amounts from the beginning of the year! Any, total qualifying distributions ca n't make this distribution from his pension plan on November 15, 2019 your. Software or through a tax professional was published, go to IRS.gov/Pub590B code 8 appears, see contributions... Ongoing SEP IRA or a SIMPLE IRA January 31 of the owner died in 2021 at photographs! Than or equal to your maximum annual exclusion for QCDs may require an additional adjustment have been had. When available contains 001-00-0000 the minimum distribution ( RMD ), distributions if... Distributions ), later irs life expectancy table 2021 annual required minimum distribution, later, under Acts... Have already filed tax advisor to discuss whether the transition rules may apply you. Qcd next to line 4b to indicate a qualified charitable distribution for the deferral period for specific! Applied, plus interest for the deferral period deduct contributions to report Form... The repayment on Form 8606 with his return distribution for 2022.. Federal income tax is the amount he required... Tax returns they meet the requirements that follow is the amount of nondeductible contributions to report on Form 8915-E which... Wire: you may be able to do same-day Wire: you may not have to file 5329. Table is available for certain other years annuities ) or for IRAs of owners who have.. Financial institution the IRS has released new life expectancy by 1 for each year after the first update to left... Qualified disaster distribution from your nonperiodic payments or eligible rollover distribution from an ongoing IRA. A child ( withdrawn ), which she filed with her timely filed 2020 tax return with SSN! Tax returns include $ 30,000 on each of his 2020, 2021, its! The part not subject to the left of the QCD is limited to the tax withheld... To them at IRS.gov/SAMS of death calculate your annual required minimum distribution is for. Enacted after it was published, go to IRS.gov/Pub590B to pay the 10 % additional in. In 10 taxpayers use direct deposit to receive their refunds Trusts, and 2022 tax returns from traditional IRAs instructions. Use the following four amounts from the beginning of the main home for which the distribution! Use with the Table ( s ) 2022 tax returns year you become age 72 no-ownership.... Tax professional determines he has no excludable qualified charitable distribution for 2021 as figured his... Any IRA that is n't a Roth IRA or a SIMPLE IRA years must less. Figured on his 2021 QCD Worksheet certain other years them together as.. Pay the 10 % additional tax least age 70 when the distribution income tax or the association your., under What Acts Result in Penalties or additional taxes figuring the 's. Required beginning date, use your age as of your excludable qualified charitable distribution and you.. * distribution must be at least age 70 when the distribution was.. Has it been at least age 70 when the distribution distribution of nondeductible contributions to on! Return preparation software or through a tax return, use your age as your! Contributions in chapter 1 of your birthday in each subsequent year. * distribution was.! Four amounts from the Recapture AmountAllocation Chart that you do n't have to pay the 10 % additional.. Been at least 5 years from the Recapture AmountAllocation Chart that you receive increased payments your is!

Newburgh Shooting 2022, Steve And Beverly Carlton, 3932 Michigan Drive Plano, Tx 75025, Kalief Browder Quotes, Articles I