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Tax form calculation section with instructions for determining taxable benefits.

A section of a tax form with numbered lines for calculations, including instructions to subtract, enter values, multiply by percentages, and report taxable benefits on Form 1040, line 20b, or Form 1040A, line 14b.

A section of a tax form with numbered lines for calculations, including instructions to subtract, enter values, multiply by percentages, and report taxable benefits on Form 1040, line 20b, or Form 1040A, line 14b.

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