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Taxpayers who owe special taxes like a recapture tax (such because the homebuyer’s credit), alternative minimal tax (AMT), write-in taxes (like uncollected social safety, Medicare, or railroad retirement tax on ideas you reported to your employer or on group-term life insurance coverage and extra tax on well being savings accounts), household employment taxes, taxes on ideas you did not report back to your employer or on wages from an employer who did not withhold those taxes.
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