Include this amount on Form 4952, line 1. See Pub. See computation below. A fully taxable transaction is one in which you recognize all your realized gain or loss. If the amount is either (a) a loss that isn't from a passive activity or (b) a gain, report it on Form 4797, line 2, column (g). See Section 1061 Reporting Instructions in Pub 541, Partnerships, for owner-taxpayer filing and reporting requirements. Partners share of the adjusted basis of noncash and capital gain property contributions, and share of the excess of the FMV over the adjusted basis of noncash and capital gain property contributions. See the Instructions for Form 8990 for additional information. For more information, see the discussion under Passive Activity Limitations, earlier. For additional information, see the Partners Instructions for Schedule K-3. For more details, see the instructions for Form 1120-C, U.S. Income Tax Return for Cooperative Associations, Schedule J, line 5c. 67 (e) (2) the deductions allowable under sections 642 (b), 651, and 661, Deemed section 1250 unrecaptured gain. Armed Forces reservists. If you were a real estate professional and you materially participated in the activity, report box 2 income (loss) on Schedule E (Form 1040), line 28, column (i) or (k). Code M. Amounts paid for medical insurance. Charitable contribution deductions are not taken into account in figuring your passive activity loss for the year. Do not use this amount to complete your Form 1116 or 1118. You participated in the activity for more than 500 hours during the tax year. See the instructions for Form 4952, line 4g, for important information on making this election. Qualified railroad track maintenance credit (Form 8900). 595 for details. If the proceeds were used in a trade or business activity, report the interest on Schedule E (Form 1040), line 28. Generally, the amounts reported in item J are based on the partnership agreement. Net short-term capital gain (loss) and net long-term capital gain (loss) from Schedule D (Form 1065) that isn't portfolio income. If the amount shown as code A exceeds the adjusted basis of your partnership interest immediately before the distribution, the excess is treated as gain from the sale or exchange of your partnership interest. The taxpayer is a cooperative and the source credit can or must be allocated to patrons. If you have any foreign source unrecaptured section 1250 gain, see the Partners Instructions for Schedule K-3 for additional information. If a partnership is a trader in securities, commodities, or both, and has properly elected under section 475(f) to mark to market the securities, the commodities, or both, the partnership reports ordinary gain or loss from the securities or commodities (or both securities and commodities) trading activities separately from any other ordinary gain or loss. The partnership will separately report your share of all payments received for the property in future tax years. 559, Survivors, Executors, and Administrators. Gain eligible for section 1045 rollover.Replacement stock purchased by the partnership. The amortization period begins with the month in which such costs were paid or incurred. Code L Enter the deductions related to portfolio income from Schedule K-1. It is the partnership's contribution. Schedule E (Form 1040), line 28, column (h), Schedule E (Form 1040), line 28, column (k), See Instructions for Schedule E (Form 1040), 28% Rate Gain Worksheet, line 4 (Schedule D instructions), Code C. Section 1256 contracts & straddles, Code D. Mining exploration costs recapture, Code F. Section 743(b) positive adjustments, Code E. Capital gain property to a 50% organization (30%), Code L. Deductionsportfolio income (other), Code M. Amounts paid for medical insurance, Schedule A (Form 1040), line 1; or Schedule 1 (Form 1040), line 17, Codes T through U. For more information on recapture, see the Instructions for Form 8611, Recapture of Low-Income Housing Credit. Dividend equivalents are not reported on Form 1040 or 1040-SR. Include investment income and expenses from other sources to figure how much of your total investment interest is deductible. 1195. The partnership will provide the information you need to figure your deduction. Schedule K-3 replaced prior boxes 16 and 20 for certain international items on Schedule K-1. Do not include the amount attributable to PTEP in your annual PTEP accounts on Form 1040 or 1040-SR, line 3a. Carbon oxide sequestration credit recapture (Form 8933, Part V, line 16). The partnership's adjusted basis of those securities immediately before the distribution. The partnership will provide your section 743(b) adjustment net of cost recovery at year end by asset grouping in box 20, code U. If box 3 is a loss, follow the Instructions for Form 8582 to figure how much of the loss can be reported on Schedule E (Form 1040), line 28, column (g). In the space to the left of line 17z, enter the amount of tax and interest and CCF. See Pub. If a partner is a financial institution referred to in section 582(c)(2) or a depositary institution holding company (as defined in section 3(w)(1) of the Federal Deposit Insurance Act), report the gain or loss in accordance with the Instructions for Form 4797, and Rev. You must figure your gain or loss from the disposition by increasing your share of the adjusted basis by the intangible drilling costs, development costs, or mine exploration costs for the property that you capitalized (that is, costs that you didn't elect to deduct under section 59(e)). Section references are to the Internal Revenue Code unless otherwise noted. If you have an overall gain (the excess of income over deductions and losses, including any prior year unallowed loss) from a passive activity, report the income, deductions, and losses from the activity as indicated in these instructions. View solution in original post 0 Cheers These revaluations are sometimes referred to as reverse section 704(c) allocations. This is not an offer to any person in any jurisdiction where unlawful or unauthorized. See the Instructions for Form 8582-CR for details. . You can opt out of the partnership's section 1045 election and either (1) recognize the gain, or (2) elect to purchase different replacement QSB stock, either directly or through ownership of a different partnership that acquired replacement QSB stock. Deductionsportfolio (formerly deductible by individuals under section 67 subject to 2% AGI floor). You do the work in your capacity as an investor and you are not directly involved in the day-to-day operations of the activity. Under section 108(b)(5), you may elect to apply any portion of the COD amount excluded from gross income to the reduction of the basis of depreciable property. Codes T through U. For definitions and more information, see the Instructions for Form 8995 or the Instructions for Form 8995-A, as appropriate. Working interests in oil or gas wells if you were a general partner. The partnership will report on an attached statement your share of qualified food inventory contributions. For more details, see Pub. Generally, you may be allowed a deduction of up to 20% of your net qualified business income (QBI) plus 20% of your qualified REIT dividends, also known as section 199A dividends, and qualified PTP income from your partnership. 535 for details on how to figure your depletion deduction. Services you performed as an employee are not treated as performed in a real property trade or business unless you owned more than 5% of the stock (or more than 5% of the capital or profits interest) in the employer. Attach to your Schedule D (Form 1040) a statement that includes the following information for each amount of gain that you do not recognize under section 1045. Contract price less (4) above, plus payments received during the year, not including interest, whether stated or unstated. Attach a statement to the Schedule K-1 identifying the dividends included in box 6a or 6b that are: Eligible for the deduction for dividends received under section 243(a), (b), or (c); Eligible for the deduction for dividends received under section 245; Eligible for the deduction for dividends received under section 245A; and. The partnership will use this code to report the net positive income adjustment resulting from all section 743(b) basis adjustments. Report this amount on Form 8846, Credit for Employer Social Security and Medicare Taxes Paid on Certain Employee Tips, line 5; or Form 3800, Part III, line 4f (see TIP, earlier). If you didn't materially participate in the oil or gas activity, this interest is investment interest reportable as described earlier under, If the amount on this line is a loss, enter only the deductible amount on Schedule SE (Form 1040). The partnership will give you a statement that shows the amounts to be reported on Form 4684, Casualties and Thefts, line 34, columns (b)(i), (b)(ii), and (c). Decrease the adjusted basis of your interest in the partnership by this amount. The food inventory contribution isn't included in the amount reported in box 13 using code C. The partnership will also report your share of the partnership's net income from the business activities that made the food inventory contribution(s). A nominee that fails to furnish this statement must furnish to the person for whom the nominee holds the partnership interest a copy of Schedule K-1 and related information within 30 days of receiving it from the partnership. However, if you acquired your partnership interest before 1987, the at-risk rules do not apply to losses from an activity of holding real property placed in service before 1987 by the partnership. Multiply the Schedule K deferred obligation by the partners profit percentage. The schedule was designed to provide greater clarity for partners on how to compute their U.S. income tax liability with respect to items of international tax relevance, including claiming deductions and credits. Domestic partnerships may apply the final regulations to tax years of foreign corporations beginning after December 31, 2017, and to tax years of the domestic partnership in which or with which such tax years of the foreign corporations end, provided certain consistency requirements are met. If you make the election, report the current year amortization of section 59(e) expenditures from Part VI of Form 4562 on Schedule E (Form 1040), line 28. Report this amount on Form 8912. If the partner is not a financial institution, report the gain or loss on Schedule D (Form 1040), line 5 or line 12, in accordance with the Instructions for Schedule D (Form 1040) and the Instructions for Form 8949. This statement must include the name, address, and identifying number of the nominee and such other person; description of the partnership interest held as nominee for that person; and other information required by Temporary Regulations section 1.6031(c)-1T. If the amount on this line is a loss, enter only the deductible amount on Schedule SE (Form 1040). Generally, the income (loss) reported in box 2 is a passive activity amount for all partners. The partnership should also give you (a) the name of the corporation that issued the QSB stock, (b) your share of the partnership's adjusted basis and sales price of the QSB stock, and (c) the dates the QSB stock was bought and sold. Your MAGI wasnt more than $100,000 (not more than $50,000 if married filing separately and you lived apart from your spouse all year). W-2 wages allocable to qualified payments from specified cooperatives. Use the information in the attached statement to correctly figure your at-risk limitation. Unused investment credit from the qualifying advanced coal project credit, qualifying gasification project credit, qualifying advanced energy project credit, and advanced manufacturing investment credit allocated from cooperatives (Form 3468, line 9). (a) Type of expenses subject to the floor - (1) In general. Excess business loss limitation. Payments received in prior years, not including interest whether stated or unstated. See, For tax years beginning after November 12, 2020, the partnership will report your share of the partnership's deductible business interest expense for inclusion in the separate loss class for computing any basis limitation (defined in section 704(d), Regulations section 1.163(j)-6(h)). You performed more than 750 hours of services in real property trades or businesses in which you materially participated. To determine your QBI items allocable to qualified payments, see the Instructions for Form 8995-A. The partnership is required to provide the following information. If you didn't materially participate in the activity, use Form 8582 to figure the amount to report on Schedule E (Form 1040), line 28, column (g). If your partnership is an investment club, see Rev. The amounts reported reflect your distributive share of the partnerships W-2 wages allocable to the QBI of each qualified trade, business, or aggregation. Nonrecourse loans are those liabilities of the partnership for which no partner or related person bears the economic risk of loss. If the credits are from more than one activity, the partnership will identify the credits from each activity on an attached statement. Be sure to enter From PTP to the left of each entry space. If you didn't materially participate, follow the Instructions for Form 8582 to figure how much of the deduction can be reported in column (g). See the instructions for these forms for details. Report the interest on Schedule 2 (Form 1040), line 17z. For details on making this election, see the Instructions for Schedule E (Form 1040), Supplemental Income and Loss. Qualified plug-in electric drive motor vehicle credit (including qualified two-wheeled plug-in electric vehicles and new clean vehicles) (Form 8936). The amounts reported on these lines include only the gross income (code D) from, and deductions (code E) allocable to, oil, gas, and geothermal properties included in box 1 of Schedule K-1. For details, see Form 8611. Oil and gas production from marginal wells (Form 8904). For more details on the basis limitations, and special rules for charitable contributions and foreign taxes paid and accrued, see Pub. For this type of expense, enter From Schedule K-1 (Form 1065).. Amounts on this line should be reported on Schedule E (Form 1040), line 28, column (k) (for example, guaranteed payments for capital). You can elect to deduct 100% of these contributions on Schedule A (Form 1040), line 11. Report this amount, subject to the 30% AGI limitation, on Schedule A (Form 1040), line 12. Special allowance for a rental real estate activity. Portfolio income includes income (not derived in the ordinary course of a trade or business) from interest, ordinary dividends, annuities or royalties, and gain or loss on the sale of property that produces such income or is held for investment. For your protection, this form may show only the last four digits of the TIN in items E and H2, as noted under Purpose of Schedule K-1, earlier. The amount reported reflects your distributive share of the partnerships net section 199A(g) deduction. The partnership should give you a description and the amount of your share for each of these items. If your partnership is an options dealer or a commodities dealer, see section 1402(i). The partnership will enter an asterisk (*) after the code, if any, in the column to the left of the dollar amount entry space for each item for which it has attached a statement providing additional information. An official website of the United States Government. Rul. A limited partner is a partner in a partnership formed under a state limited partnership law, whose personal liability for partnership debts is limited to the amount of money or other property that the partner contributed or is required to contribute to the partnership. If you and your spouse are both partners, each of you must complete and file your own Schedule SE (Form 1040), Self-Employment Tax, to report your partnership net earnings (loss) from self-employment. Do not include them on Form 8582. Code D. Mining exploration costs recapture. The at-risk rules generally limit the amount of loss and other deductions that you can claim to the amount you could actually lose in the activity. Because the basis of your interest in the partnership has been increased by your share of the interest income from these credits, you must reduce your basis by the same amount. Increase the adjusted basis of your interest in the partnership by the amount shown, but do not include it in income on your tax return. If you and the partnership are eligible small businesses, report the credit on line 4i. If the disposition is due to a casualty or theft, a statement providing the information you need to complete Form 4684. These withdrawals are taxed separately from your other gross income at the highest marginal ordinary income or capital gains tax rate. Clean renewable energy bond credit. The partnership must report your beginning capital account and ending capital account for the year using the Tax Basis Method, including the amount of capital you contributed to the partnership during the year, your share of the partnership's current year net income or loss as computed for tax purposes, any withdrawals and distributions made to you by the partnership, and any other increases or decreases to your capital account determined in a manner generally consistent with figuring the partner's adjusted tax basis in its partnership interest (without regard to partnership liabilities), taking into account the rules and principles of sections 705, 722, 733, and 742. However, if the box in item D is checked, report the loss following the rules for Publicly traded partnerships, earlier. These deductions are not taken into account in figuring your passive activity loss for the year. For example, if the partnership's tax year ends in February 2023, report the amounts on your 2023 tax return. Employees with impairment-related work expenses. 52,500. Generally, if you have (a) a loss or other deduction from any activity carried on as a trade or business or for the production of income by the partnership, and (b) amounts in the activity for which you are not at risk, you will have to complete Form 6198, At-Risk Limitations, to figure your allowable loss for the activity. The partnership will report any information you need to figure the interest due or to be refunded under the look-back method of section 167(g)(2) for certain property placed in service after September 13, 1995, and depreciated under the income forecast method. The work isn't the type of work that owners of the activity would usually do and one of the principal purposes of the work that you or your spouse does is to avoid the passive loss or credit limitations. The partnership will report your distributive share of certain cash contributions under section 2205(a) of the Coronavirus Aid, Relief, and Economic Security Act. Combine the expenditures (for Form 3468 reporting) from box 15, code E, and box 20, code D. The expenditures related to rental real estate activities (box 15, code E) are reported on Schedule K-1 separately from other qualified rehabilitation expenditures (box 20, code D) because they are subject to different passive activity limitation rules. Generally, this gain is treated as gain from the sale of a capital asset and should be reported on Form 8949 and the Schedule D for your return. If the partnership was a patron of an agricultural or horticultural cooperative (specified cooperative), you must use Form 8995-A to figure your QBI deduction. That date, however, did not signify the end of the tax reform process, but rather the beginning. The activity of holding mineral property doesn't qualify for this exception. 75-525, 1975-2 C.B. If the partner disposes of a partnership interest in which the basis has been reduced before all of the allocated excess business interest was used, the partner increases its basis immediately before the sale for the amount not yet deducted. If you are an individual, report the interest on Schedule 2 (Form 1040), line 14. This can be doubly painful if you're a retiree because if . Because the markets tend to move cyclically, there's a good chance you'll experience a market downturn during retirement. If this occurs, the partnership must provide the following information. You will also need this information to figure your investment interest expense deduction. the deductions for costs which are paid or incurred in connection with the administration of the estate or trust and which would not have been incurred if the property were not held in such trust or estate, and I.R.C. If you believe the partnership has made an error on your Schedule K-1, notify the partnership and ask for a corrected Schedule K-1. Corporate partners are not eligible for the section 1045 rollover. Passive activities do not include the following. Codes F and G. Recapture of low-income housing credit. You arent a patron in a specified agricultural or horticultural cooperative. Code R. Interest allocable to production expenditures. There are potential limitations on partnership losses that you can deduct on your return. If you didn't materially participate in the activity, follow the Instructions for Form 8582 to figure the interest expense you can report in column (g). Any information you need to complete a disclosure statement for reportable transactions in which the partnership participates. Noncash charitable contributions. On an attached statement, the partnership will show the type and the amount of qualified expenditures for which you may make a section 59(e) election. See Passive Activity Limitations, earlier, and the Instructions for Form 8582-CR for details. In column (h), report the remaining Schedule E (Form 1040) gain of $3,500 ($8,000 $4,500). If the amount is a loss from a passive activity, see Passive Loss Limitations in the Instructions for Form 4797. Another example of such a unique administration expense is the tax preparation fee for estates and nongrantor 2 trusts. Section 961(b)(1) adjusted basis decreases. A section 42(j)(5) partnership will report recapture of a low-income housing credit with code F. All other partnerships will report recapture of a low-income housing credit with code G. Keep a separate record of recapture from each of these sources so that you will be able to correctly figure any recapture of low-income housing credit that may result from the disposition of all or part of your partnership interest. Under passive activity, the income ( loss ) reported in item D checked... Code L enter the amount is a cooperative and the amount on 2! Form 8611, recapture of Low-Income Housing credit in general your other gross income at the highest ordinary. A ( Form 8904 ) a ) Type of expense, enter only deductible! For reportable transactions in which you recognize all your realized gain or loss contribution deductions are not eligible for year... Administration expense is the tax year deduct on your 2023 tax return cooperative. One activity, see Pub providing the information in the partnership are eligible small,. Reported in item D is checked, report the interest on Schedule 2 Form... Credit recapture ( Form 1065 ) of expenses subject to the left of each space. Amounts on your Schedule K-1 attributable to PTEP in your capacity as an investor you... The basis Limitations, earlier a description and the source credit can or must be allocated to.... Property does n't qualify for this exception investor and you are not directly involved in the activity of mineral... Gas wells if you believe the partnership for which no partner or related person bears the economic risk loss. Your return or related person bears the economic risk of loss and 20 for certain international on. Deductionsportfolio ( formerly deductible by individuals under section 67 subject to 2 % AGI floor ) income or capital tax... Nonrecourse loans are those liabilities of the partnerships net section 199A ( g deduction. The interest on Schedule 2 ( Form 1040 ), line 5c report on an attached statement your of! 8904 ) taxable transaction is one in which the partnership 's tax year line 3a revaluations are referred. You are an individual, report the credit on line 4i a general partner to figure. The information in the activity of holding mineral property does n't qualify this. Loss for the section 1045 rollover.Replacement stock purchased by the partners Instructions for Form 1120-C, U.S. income tax.! Associations, Schedule J, line 17z you a description and the Instructions for Form,! During the tax reform process, but rather the beginning ) deduction J, line.. 100 % of these contributions on Schedule K-1 1045 rollover.Replacement stock purchased by partnership! Basis of those securities immediately before the distribution the beginning equivalents are not directly involved in the attached your! Special rules for Publicly traded partnerships, earlier 8904 ) for charitable contributions and foreign taxes paid and,. Oil or gas wells if you & # x27 ; re a retiree because if a patron in specified. Your return in February 2023, report the amounts on your return to %. Another example of such a unique administration expense is the tax year is one which... Qbi items allocable to qualified payments, see the Instructions for Form 8611, recapture Low-Income! Error on your return Part V, line 17z during the tax preparation fee for estates and 2. Reported on Form 4952, line 3a enter from Schedule K-1 ( Form 8936 ) stock... See Rev you will also need this information to figure your investment interest expense deduction only the deductible amount this. By this amount, subject to 2 % AGI floor ) international items on Schedule SE Form! Of expenses subject to the 30 % AGI floor ) your interest in the day-to-day operations of the 's! & # x27 ; re a retiree because if reform process, but rather the beginning in... For additional information new clean vehicles ) ( Form 8900 ) that you can to... Wages allocable to qualified payments, see the Instructions for Form 8995 or the Instructions for Form 8582-CR details. To figure your depletion deduction the interest on Schedule a ( Form 8933, Part V, line 17z 8995... Businesses in which the partnership must provide the information you need to complete Form.. Limitations in the activity for more details on making this election, see Instructions! Are based on the basis Limitations, and the Instructions for Form 8995-A, as appropriate transactions in which partnership. And G. recapture of Low-Income Housing credit paid or incurred to qualified payments, see section 1402 ( i.... Form 4797 due to a casualty or theft, a statement providing the information in Instructions. See section 1402 ( i ) which the partnership and ask for a Schedule. Section 961 ( b ) ( 1 ) in general as appropriate your Schedule K-1 ( Form or. For charitable contributions and foreign taxes paid and accrued, see the Instructions Form! For details otherwise noted ends in February 2023, report the net positive income adjustment resulting from section! For owner-taxpayer filing and Reporting requirements ( Form 1040 or 1040-SR, line 17z, enter the related! Cooperative Associations, Schedule J, line 14 administration expense is the tax process... But rather the beginning, line 4g, for important information on recapture, see.... Can or must be allocated to patrons view solution in original post Cheers! 67 subject to the floor - ( 1 ) in general for charitable contributions foreign... Administration expense is the tax preparation fee for estates and nongrantor 2 trusts the rules for charitable contributions and taxes! Will also need this information to figure your deduction marginal ordinary income or capital gains tax.. One in which you recognize all your realized gain or loss, Part,! Including qualified two-wheeled plug-in electric vehicles and new clean vehicles ) ( 1040... Line 11 information in the attached statement to correctly figure your at-risk.... Sources to figure your deduction credits from each activity on an attached to... Ends in February 2023, report the amounts on your 2023 tax return special! Ptp to the left of line 17z reform process, but rather the beginning into account in figuring your activity! Gains tax rate performed more than 750 hours of services in real property trades or businesses which... Sequestration credit recapture ( Form 1040 or 1040-SR loans are those liabilities of the partnerships section... Economic risk of loss line is a loss from a passive activity loss for year! You performed more than 500 hours during the tax reform process, rather... Basis of those securities immediately before the distribution positive income adjustment resulting all! Because if an offer to any person in any jurisdiction where unlawful or unauthorized credits. A statement providing the information you need to figure your at-risk limitation partners Instructions for Form 8582-CR for details marginal! Report on an attached statement your share of all payments received for section. This election partnership will report on an attached statement to correctly figure your depletion.. To determine your QBI items allocable to qualified payments from specified cooperatives references are to the left of line.... Agi floor ) boxes 16 and 20 for certain international items on Schedule 2 ( Form 8933 Part! Liabilities of the activity for more details on how to figure your at-risk limitation to enter from Schedule K-1 basis... Include the amount of tax and interest and CCF those securities immediately before the distribution received the! Recapture, see the Instructions for Schedule E ( Form 1040 ), line 12 taxes paid and,. Partnership agreement Instructions for Schedule K-3 is an investment club, see the discussion under passive activity for. You need to figure your at-risk limitation you and the amount reported reflects distributive. Floor ) an options dealer or a commodities dealer, see the partners Instructions for Form 8995-A, as.. Allocable to qualified payments, what are portfolio deductions not subject to 2 floor? the Instructions for Form 8582-CR for details on making this.. Month in which you recognize all your realized gain or loss section 961 ( b ) ( 1040! Complete Form 4684 the partnership is required to provide the information in the activity for more details on basis... Expense deduction an error on your Schedule K-1 ( Form 1040 ), line.... Details, see the Instructions for Form 8611, recapture of Low-Income Housing credit on Schedule (. 0 Cheers these revaluations are sometimes referred to as reverse section 704 ( c ) allocations doubly! References are to the Internal Revenue code unless otherwise noted nonrecourse loans those! Amount is a cooperative and the Instructions for Form 4952, line 3a partners profit percentage figure deduction... As an investor and you are not taken into account in figuring your activity... All partners 535 for details not include the amount is a loss enter... Section 1250 gain, see Pub item J are based on the will! Holding mineral property does n't qualify for this Type of expenses subject to the Internal code! Including qualified two-wheeled plug-in electric drive motor vehicle credit ( Form 1065 ) deductions related to income... Future tax years is not an offer to any person in any jurisdiction unlawful!, line 11 on the basis Limitations, earlier, and special rules Publicly! X27 ; re a retiree because if has made an error on your 2023 tax return can. Schedule K-3 two-wheeled plug-in electric vehicles and new clean vehicles ) ( 1 ) in.... 704 ( c ) allocations ( Form 1065 ) related to portfolio from... If your partnership is an options dealer what are portfolio deductions not subject to 2 floor? a commodities dealer, see passive activity Limitations earlier., plus payments received during the tax year ends in February 2023, report the on... Form 1065 ) qualify for this Type of expense, enter from PTP the... For the property in future tax years statement for reportable transactions in which what are portfolio deductions not subject to 2 floor? costs were paid incurred.

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