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Blue pen rests on a U.S. Individual Income Tax Form 1040, ready for filing.

A close-up of a U.S. Individual Income Tax Form 1040 with a blue pen resting on it, showing fields for personal information and filing status.

A close-up of a U.S. Individual Income Tax Form 1040 with a blue pen resting on it, showing fields for personal information and filing status.

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