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Hand holding a pencil points to line 16 on a tax form, highlighting "Gifts by cash or check."

A close-up of a tax form with a pencil pointing to line 16, "Gifts by cash or check," on a document with numbered lines and instructions.

A close-up of a tax form with a pencil pointing to line 16, "Gifts by cash or check," on a document with numbered lines and instructions.

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