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Get It4 Fillable Form

S defined in the Internal Revenue Code and as claimed in the taxpayer s federal income tax return for the taxable year for which the taxpayer would have been permitted to claim had the taxpayer filed such a return. 2. You may file a new certificate at any time if the number of your exemptions increases. You must file a new certificate within 10 days if the number of exemptions previously claimed by you decreases because: (a) Your spouse for whom you have been claiming exemption is divorced or.

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