IRS PUBLICATION 17
A document that explains the general rules for filing a federal income tax return. Published by the Internal Revenue Service (IRS), it determines individuals who must file a tax return, tax forms to be filled out, exemption(s) a taxpayer can get, return due, and the process of filing the return. It also helps taxpayers know their filing status, if they can claim dependents, available deductions, and available credits to reduce tax obligations.
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