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Get IRS Publication 501 2017

2017, see Death of spouse, later. If you're preparing a return for someone who died in 2017, see Death of taxpayer, later. ** Gross income means all income you receive in the form of money, goods, property, and services that isn't exempt from tax, including any income from sources outside the United States or from the sale of your main home (even if you can exclude part or all of it). Don't include any social security benefits unless (a) you're married filing a separate return and you lived wit.

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