For over 80 years, our goal has remained the same: to improve lives through tax policies that lead to greater economic growth and opportunity. [17] S.B. Rates range from 2.5 percent in North Carolina to 11.5 percent in New Jersey. W-4 Adjust - Create A W-4 Tax Return based, Ohio Tax Returns or how to prepare an Extension and/or previous Year Tax Returns, how to only Completeand Download - not eFile - State Returns. For 2022, you could contribute up to $6,000, or up to $7,000 if youre age 50 or older. 0000001678 00000 n [2] See Jared Walczak, Inflation Adjusting State Tax Codes: A Primer, Tax Foundation, Oct. 29, 2019,https://www.taxfoundation.org/inflation-adjusting-state-tax-codes/. For the 2022 tax year, which you file in early 2023, the top rate is 3.99%. Each MFJ taxpayer whose Connecticut AGI exceeds $400,000 shall pay, in addition to the amount above, an amount equal to $180 for each $10,000, or fraction thereof, by which the taxpayers Connecticut AGI exceeds $400,000, up to a maximum of $5,400, and a further $100 for each $10,000, or fraction thereof, by which Connecticut AGI exceeds $1 million, up to a combined maximum payment of $6,300. startxref Ohio state income tax rate table for the 2022 - 2023 filing season has [17] This is the first of six incremental reductions that will ultimately reduce the rate to 3.99 percent by tax year 2027. If you filled out physical tax return forms, mail your completed Ohio income tax return to the Ohio no later then December 31st. On May 10, 2021, Governor Brad Little (R) signed H.B. Share sensitive information only on official, secure websites. To get the best possible experience please use the latest version of Chrome, Firefox, Safari, or Microsoft Edge to view this website. Multiply line 2 by 90% (.90) 5a. Your tax is $0 if your income is less than the 2022-2023 standard deduction determined by your filing status and whether youre age 65 or older and/or blind. 0000111419 00000 n (k) Bracket levels adjusted for inflation each year. (dd) Bracket levels adjusted for inflation each year. Haw. 0000129656 00000 n Instructions, Resources on how to prepare and e-File. $1,101.30 + 4.109% of excess over $41,700, $2,812.70 + 4.695% of excess over $83,350, $3,793.96 + 5.451% of excess over $104,250, $9,476.63 + 5.925% of excess over $208,500, $1,078.70 + 4.109% of excess over $40,850, $2,755.17 + 4.695% of excess over $81,650, $3,715.30 + 5.451% of excess over $102,100, $9,280.77 + 5.925% of excess over $204,200, $1,121.78 + 4.327% of excess over $40,350, $2,867.72 + 4.945% of excess over $80,700, $3,866.61 + 5.741% of excess over $100,900, $9,659.28 + 6.24% of excess over $201,800, $1,112.50 + 4.327% of excess over $40,000, $2,843.30 + 4.945% of excess over $80,000, $3,832.30 + 5.741% of excess over $100,000, $9,573.30 + 6.24% of excess over $200,000, $1,168.65 + 4.546% of excess over $40,000, $2,987.05 + 5.194% of excess over $80,000, $4,025.85 + 6.031% of excess over $100,000, $10,056.85 + 6.555% of excess over $200,000, $1,224.95 + 4.764% of excess over $40,000, $3,130.55 + 5.444% of excess over $80,000, $4,219.35 + 6.32% of excess over $100,000, $10,539.35 + 6.87% of excess over $200,000, $1,281.10 + 4.983% of excess over $40,000, $3,274.30 + 5.693% of excess over $80,000, $4,412.90 + 6.61% of excess over $100,000, $11,022.90 + 7.185% of excess over $200,000. 1, 93rd Gen. Ohio has both a standard deduction and personal exemptions. For all taxpayers with AGI of $20,000 or less and claiming a dependent, the dependent exemption is $1,000. OHIO IT 4738: ELECTING PASS-THROUGH ENTITY INCOME TAX RETURN October 31, 2022 Other rate reductions are set to occur on specific future dates, with rates phasing down incrementally over time. See the tax tables and brackets. Please note that as of 2016, taxable business income is taxed at a flat rate of 3%. [18] Ulrik Boesen, Ohio Lawmakers Agree on Income Tax Cuts and Remote Work Tax Relief, Tax Foundation, June 30, 2021,https://www.taxfoundation.org/ohio-budget-tax-cuts/. Prepare and e-File your 2022 Ohio Income Taxes here on eFile.com together with your Federal Income Tax Return. Arkansass top individual income tax rate declined from 5.9 percent to 5.5 percent as a result of legislation passed during the states December 2021 special session. Deductions and personal exemptions are taken into account, but some state-specific deductions and tax credit programs may not be accounted for. Taxpayers with $26,050or less of non-business income are not subject to income tax for 2022. The difference between your combined income and the base tax bracket (which is $25,000 for single filers) is $5,000. [3] S.B. The 2023 state personal income tax brackets are updated from the Ohio and Tax Foundation data. 0000010306 00000 n Ohio income is taxed at different rates within the given tax brackets below. The standard deduction is a minimum of $3,100 and capped at $4,700 for MFJ filers, head of household filers, and qualifying widows/ widowers. Help us continue our work by making a tax-deductible gift today. The change was made retroactive to tax year 2021. [20] The top rate declined from 5 to 4.75 percent, making it the ninth-lowest top marginal rate among states that levy an individual income tax. We also provide State Tax Tables for each US State with supporting tax calculators and finance calculators tailored for each state. It is required that you file this with the Ohio Department of Taxation, and it is suggested that you keep a copy for your records. Use our income tax calculator to estimate how much tax you might pay on your taxable income. (t) In addition to the personal income tax rates, Delaware imposes a tax on lump-sum distributions. Benefits of e-Filing your Ohio tax return include instant submission, error checking, and faster refund response times. On July 1, 2021, Governor Mike DeWine (R) signed H.B. The remaining rates were each reduced by 0.125 percentage points, except for the second-lowest rate, which was reduced by 0.025 percentage points. The Internal Revenue Service maintains a large library of tax forms at IRS.gov. An estimated 13.7 percent of filers itemized in 2019, most being high-income taxpayers. Starting November 3, 2022, the Ohio Department of Taxation (ODT) has started mailing non-remittance assessment notices to taxpayers. Assy., Reg. Filing Season Open-January 23, 2023 After the tables, we document notable individual income tax changes implemented in 2022. [14] H.B. (s) Connecticuts personal exemption phases out by $1,000 for each $1,000, or fraction thereof, by which a single filers Connecticut AGI exceeds $30,000 and a MFJ filers Connecticut AGI exceeds $48,000. individual income taxes similarly for Single and Married filing There are seven federal income tax rates in 2022: 10 percent, 12 percent, 22 percent, 24 percent, 32 percent, 35 percent, and 37 percent. - (Mont, 2021). Form IT-1040 is the general income tax return for Ohio residents. You can save time and money by electronically filing your Ohio income tax directly with the . tax extension, amendment, etc.). Pending the outcome of Proposition 307, Arizonas top marginal rate is capped at 4.5 percent, even though a final decision on Proposition 208 is still pending judicial review. (q) Connecticut has a complex set of phaseout provisions. Tax-Rates.org The 2022-2023 Tax Resource, start your online tax return today for free with TurboTax, Form IT 10 - Ohio Income Tax Information Notice, Form IT AR - Appliation for Personal Income Tax Refund, Form IT-1040 - Individual Income Tax Return, Form IT-1040ES - Individual Estimated Income Tax Return, Form IT-2210-1040 - Income Tax Underpayment Form. [6] H.B. Ohio state income tax rate table for the 2022 - 2023 filing season has five income tax brackets with OH tax rates of 0%, 2.765%, 3.226%, 3.688%, and 3.99% for Single, Married Filing Jointly, Married Filing Separately, and Head of Household statuses. (r) Connecticut taxpayers are also given personal tax credits (1-75%) based upon adjusted gross income. 0000013359 00000 n Important: You can not eFile Forms to the IRS or State from DocuClix. (rr) California and Oregon do not fully index their top brackets. Enacted via the Fiscal Year 2022 Budget Support Act of 2021, the District increased the number of tax brackets from six to seven and altered many of the thresholds. Individuals are now assessed a tax of 9.65 percent on New York taxable income greater than $1,616,450 but not more than $5 million. [4] Howard Fischer, Court Rules Prop 208 Surcharge Can Stay For Now, Arizona Capitol Times, Aug. 19, 2021, https://www.azcapitoltimes.com/news/2021/08/1t9/court-rules-prop-208-surcharge-can-stay-for-now/. 2022 inflation-adjusted amounts were not announced as of publication, so 2021 inflation-adjusted amounts are shown. For example, the top rate kicks in at $1 million or more in California (when the millionaires tax surcharge is included), as well as in New Jersey, New York, and the District of Columbia. Ohio Married Filing Separately Tax Brackets. 2023 Forbes Media LLC. The credit begins to phase out for taxpayers with federal adjusted gross income (FAGI) above $200,000 (single filers) or $400,000 (MFJ). Your tax brackets and rates are. 2022 Tax Brackets (Taxes Due in April 2023) For the 2022 tax yearand the return you're filing in 2023there are seven federal income tax brackets: 10%, 12%, 22%, 24%, 32%, 35% and. Kansas enacted S.B. 0000129912 00000 n Assy., Reg. 0000055529 00000 n 0000014337 00000 n . The lowest tax bracket now begins at $25,000 in 2021. (b) These states allow some or all of federal income tax paid to be deducted from state taxable income. (c) For single taxpayers with AGI below $23,500, the standard deduction is $2,500. Is line 1 greater than or equal to line 4? In the following tables we have compiled the most up-to-date data available on state individual income tax rates, brackets, standard deductions, and personal exemptions for both single and joint filers. $1,007.74 + 3.760% of excess over $41,700, $2,573.78 + 4.296% of excess over $83,350, $3,471.64 + 4.988% of excess over $104,250, $8,671.63 + 5.421% of excess over $208,500. For. All Rights Reserved. [8] Many states have multiple tax brackets, but Arkansas is unique in having entirely different tax rate schedules that vary according to income level. You can find all of Ohio's 2023 income tax forms on the, Once you've filled out your Ohio income tax return, you have several options for filing and paying your income tax. IT-1040 can be eFiled, or a paper copy can be filed via mail. This. Income tax deductions are expenses that can be deducted from your gross pre-tax income. The following are the Ohio individual income tax brackets for 2005 through 2022. the same for the state of Ohio. the list below contains links to current and historical Ohio State Tax Tables, 2022 Ohio State Salary Comparison Calculator. Some states double their single filer bracket widths for married filers to avoid imposing a marriage penalty. Some states index tax brackets, exemptions, and deductions for inflation, while many others do not. The law was passed as a SALT deduction cap workaround.[7]. 50, which increased the standard deduction for single filers from $3,000 to $3,500. 1827 to counteract the effects of Proposition 208 by automatically reducing the top marginal individual income tax rate by an amount that would keep the combined surtax and top rate from exceeding 4.5 percent. See Jared Walczak, Local Income Taxes in 2019, Tax Foundation, July 30, 2019, https://taxfoundation.org/local-income-taxes-2019/. Their prominence in public policy considerations is further enhanced in that individuals are actively responsible for filing their income taxes, in contrast to the indirect payment of sales andexcise taxes. (mm) The standard deduction begins to phase out at $16,989 in income for single filers and $24,519 in income for joint filers. (v) Additionally, Hawaii allows any taxpayer, other than a corporation, acting as a business entity in more than one state and required by law to file a return, to report and pay a tax of 0.5 percent of its annual gross sales (1) where the taxpayers only activities in Hawaii consist of sales, (2) when the taxpayer does not own or rent real estate or tangible personal property, and (3) when the taxpayers annual gross sales in or into Hawaii do not exceed $100,000. Please be sure to send your completed tax forms to the correct address for your filing type. 0000077825 00000 n 235-51 (2015). Pay by electronic check via the Online Services or Guest Payment Services (no fees). Ohio Income Tax Tables, Vocational Job Credit, Pass-Through Entity Related Addition and Credit and much more odx-share Brackets are adjusted annually for inflation, but 2022 inflation adjustments were not available as of publication. This standard deduction amount is reduced by $175 for every additional $500 of AGI, not to fall below $4,000. Forty-one tax wage and salary income, while, Of those states taxing wages, nine have single-rate tax structures, with one rate applying to all taxable income. 0000000016 00000 n Taxable income is the amount of income subject to tax, after deductions and exemptions. The dependent personal exemption is structured as a tax credit and begins to phase out for taxpayers with income exceeding $200,000 (head of household) or $400,000 (married filing jointly). For 2022 tax year. Some of these rate reductions were effective starting January 1, 2022; some were retroactive to January 1, 2021; and others are scheduled to take effect in the future. Ohio Income Tax Tables. (h) Rates apply to individuals earning more than $84,500. Filing Season Deadline - April 18, 2023 If your state tax witholdings are greater then the amount of income tax you owe the state of Ohio, you will receive an income tax refund check from the government to make up the difference. While the change is retroactive to January 1, 2021, New Yorks individual income tax increase is notable as one of only two individual income tax rate increases implemented in the last year. Are you sure you want to rest your choices? [8] S.B. Itemized deductions allow individuals to subtract designated expenses from their taxable income and can be claimed in lieu of the standard deduction. Residents of Columbus pay a flat city income tax of 2.50% on earned income, in addition to the Ohio income tax and the Federal income tax. Looking at the tax rate and tax brackets shown in the tables above Or, when done editing or signing, create a free DocuClix account - click the green Sign Up button - and store your PDF files securely. (kk) The standard deduction is taken in the form of a nonrefundable credit of 6 percent of the federal standard or itemized deduction amount, excluding the deduction for state or local income tax. A marriage penalty is when a households overall tax bill increases due to a couple marrying and filing taxes jointly. 399 will take effect in subsequent years. "What's New for Tax Year 2022", Headquarters for more information about the Ohio individual and school district income tax, odx-share (Ga, 2021). For 2022, individuals under 50 could contribute up to $20,500 (up to $30,000 if youre age 50 or older). Senate Bill 1828 would have begun the states conversion from a graduated individual income tax to a flat individual income tax on January 1, 2022. Map: How High are Individual Income Tax Rates in Your State? - Capital gains tax rates are different. (p) Colorado, North Dakota, and South Carolina include the federal standard deduction in their income starting point. Because it is still available, these state-defined personal exemptions remain available in some states but are set to $0 in other states. Electing Pass-Through Entity tax. 0000008414 00000 n Ohio Income Tax Calculator 2022-2023 If you make $70,000 a year living in Ohio you will be taxed $9,455. Also, the tax brackets have been indexed for inflation. Ohio tax forms are sourced from the Ohio income tax forms page, and are updated on a yearly basis. How to Calculate 2022 Ohio State Income Tax by Using State Income Tax Table. Any taxable income exceeding that amount would have been taxed at a rate of 2.98 percent. How To Find The Cheapest Travel Insurance. Table 1 shows how each states individual income tax is structured. 0000011604 00000 n The law changed the next highest income tax bracket for individuals with Ohio AGI over $110,650 to 3.99% (formerly 4.413%). The Magnolia State now effectively exempts the first $5,000 of taxable income while assessing a 4 percent tax on the next $5,000 and a 5 percent tax on all taxable income above $5,000. Most tax preparers can electronically file your return for you, or you can do it yourself using free or paid income tax software, like the examples listed below. Pay by electronic check via the Online Services or Guest Payment Services (no fees). You may also electronically file your Ohio tax return through a tax preparer or using. On the next page, you will be able to add more details like itemized deductions, tax credits, capital gains, and more. endstream endobj 906 0 obj <>/Filter/FlateDecode/Index[27 841]/Length 49/Size 868/Type/XRef/W[1 1 1]>>stream TurboTax is a registered trademark of Intuit, Inc. (ii) The personal exemption credit is not allowed if federal AGI exceeds $100,000 for single filers or $200,000 for MFJ. Prior to 2022, the Pelican States top rate ranked 25th. (hh) Ohios personal and dependent exemptions are $2,400 for an AGI of $40,000 or less, $2,150 if AGI is more than $40,000 but less than or equal to $80,000, and $1,900 if AGI is greater than $80,000. Inflation indexing will resume in 2022. (cc) The exemption amount has the following phaseout schedule: If AGI is above $100,000 for single filers and above $150,000 for married filers, the $3,200 exemption begins to be phased out. Any such amount of Connecticut taxable income to which, as provided in the preceding sentence, the 3 percent tax rate does not apply shall be an amount to which the 5 percent tax rate shall apply. (ff) Montana filers standard deduction is 20 percent of AGI. Sess. 1. (m) Rates include the additional mental health services tax at the rate of 1 percent on taxable income in excess of $1 million. For each MFJ taxpayer whose Connecticut AGI exceeds $100,500, the amount of the taxpayers Connecticut taxable income to which the 3 percent tax rate applies shall be reduced by $2,000 for each $5,000, or fraction thereof, by which the taxpayers Connecticut AGI exceeds said amount. You can mail your return to the at the correct address below, and include your payment by check or money order. [18]Specifically, the law reduced the top marginal rate from 4.797 to 3.99 percent and reduced the other rates by 3 percent across the board. 2838, 55th Leg., First Reg. Any income over $110,650 would be taxes at the rate of 3.990%. Ohio has a progressive income tax system with six tax brackets. Your tax bracket will depend on your 2023 income and filing status. For single taxpayers, the deduction must be between $2,140 and $4,830. Nonresidents who work in Columbus also pay a local income tax of 2.50%, the same as the local income tax paid by residents. 0000001118 00000 n Source: 2022 Ohio Tax Rate Schedule, published by the Ohio Department of Taxation. to the highest OH tax rate bracket of 3.99%. The top Ohio tax rate has decreased to 3.99% from a high of 4.997% just a few year ago. Washington, DC 20005, Banner image attribution: Adobe Stock, Natee Meepian, Tax Expenditures, Credits, and Deductions, Tax Reform Plan for Growth and Opportunity, Location Matters: State Tax Costs of Doing Business, Tax Reforms for Mobility and Modernization, Consumption Tax Policies in OECD Countries. [11] H.B. Tax rates and thresholds are typically reviewed and published annually in the year proceeding the new tax year. The Tax Foundation is the nations leading independent tax policy nonprofit. 2. Under SB 1828 and effective January 1, 2022, the law createsa two-tier individual income tax rate structure of 2.55% and 2.98% depending on filing status and taxable income and, if general fund revenue thresholds. Expand All Sections Form IT-1040 - Individual Income Tax Return. For each single taxpayer whose Connecticut AGI exceeds $56,500, the amount of the taxpayers Connecticut taxable income to which the 3 percent tax rate applies shall be reduced by $1,000 for each $5,000, or fraction thereof, by which the taxpayers Connecticut AGI exceeds said amount. Here you can find how your Ohio based income is taxed at different rates within the given tax brackets. Unlike the Federal Income Tax, Ohio's state income tax does not provide couples filing jointly with expanded income tax brackets. These changes were retroactive to January 1, 2021. A lock or https:// means you've safely connected to the .gov website. As of this writing, no such resolution has been adopted, so the top marginal individual income tax rate remains at 5.75 percent. Local taxes are exempted from state taxable income on Ohio, like in many of the 14 states thatl have county or city level income taxes. As of 2010, the Ohio tax commissioner will also begin adjusting the Ohio tax brackets every year to account for inflation - this will result in a small income tax raise yearly. Any income over $110,650 would be taxes at the rate of 3.990%. Conversely, 32 states and the District of Columbia levy graduated-rate income taxes, with the number of brackets varying widely by state. 2023 Ohio Tax Tables with 2023 Federal income tax rates, medicare rate, FICA and supporting tax and withholdings calculator. Forty-one tax wage and salary income, while New Hampshire exclusively taxes dividend and interest income and Washington taxes the capital gains income of high earners. An individual income tax (or personal income tax) is levied on the wages, salaries, investments, or other forms of income an individual or household earns. 0000010192 00000 n A marriage penaltytypically occurs when two individuals with similar incomes marry; this is true for both high- and low-income couples. 246) called the 2022 Income Tax Payment Voucher The 2023 401(k) contribution limit for individuals under 50 is $22,500. There are -1053 days left until Tax Day, on April 16th 2020. 0000009595 00000 n With the approval of Amendment No. 159, enacted on May 6, 2021, Montanas top marginal individual income tax rate was reduced from 6.9 to 6.75 percent on January 1, 2022. See the tax tables and brackets. States approaches to income taxes vary in other details as well. xref The Federal Income Tax was established in 1913 with the ratification of the 16th Amendment. You must pay estimated income tax if you are self employed or do not pay sufficient tax withholding. 2023 Ohio State Tax Tables; 2022 Ohio State Tax Tables; 2021 Ohio State Tax Tables; A tax credit differs from deductions and exemptions, which reduce taxable income, rather than the taxpayers tax bill directly. 4. In addition, the top bracket is eliminated and the new top rate is reduced further to 3.99%. Excise taxesare commonly levied on cigarettes, alcoholic beverages, soda, gasoline, insurance premiums, amusement activities, and betting, and typically make up a relatively small and volatile portion of state and local and, to a lesser extent, federal tax collections. (N.C., 2021). These are the 2021 brackets. Pay by electronic check via the Online Services or Guest Payment Services (no fees). Flattening Ohio's income tax would lead to an average tax cut of $11,166 for the wealthiest 1 percent of the state's earners (those earning more than $617,000 a year) while delivering an average tax cut of $0 to the poorest 20 percent, according to our microsimulation tax model. Coming in at No. Fill out and file this form, if you qualify, for a personal income tax refund. However, such . 6 is Cincinnati, where the average apartment rent is $1,144. E-filing your return and filing early can help ensure your refund check gets sent as quickly as possible. [3] The transition would have initially collapsed the four current tax brackets into two. IT-1040 can be eFiled, or a paper copy can be filed via mail. HB 110 also suspends the inflation adjustment to Ohio's income tax brackets for tax year 2021. If you want to check the status of your Ohio tax refund, you can visit the Ohio Income Tax Refund page. 2.2022 Ohio income tax liability (total tax minus total credits) 3.2021 Ohio income tax liability (total tax minus total credits) 4. (bb) The standard deduction is 15 percent of income with a minimum of $1,550 and a cap of $2,350 for single filers and married filing separately filers. Ohio collects a state income tax at a maximum marginal tax rate of %, spread across tax brackets. Fiscal year taxpayers must adjust . View how much tax you may pay in other states based on the filing status and state entered above. File previous year or back taxes for Ohio and find the Ohiotax forms below. Please note that as of 2016, taxable business income is taxed at a flat rate of 3%. Additionally, Ohio taxable nonbusiness income in excess of $115,300 is taxed at 3.99%. Seven states levy no individual income tax at all. In 2022, the tax rate for nearly every low- and middle-income earner was reduced as legislators voted to collapse the two lower tax tables into one. Estimated tax payments must be sent to the Ohio Department of Revenue on a quarterly basis. So the taxable amount that you would enter on your federal income tax form is $5,000, because it is lower than half of your annual Social Security benefit. Yes, I'd Like To Start Free - The Finder This online tool can help determine the sales tax rate in effect for any address in Ohio. Income tax brackets: A quick guide. The top Ohio tax rate has decreased to 3.99% from a high of 4.997% just a few year ago. 0000007537 00000 n 105, 2021 Gen. 68, 2021 Assy., Reg. The flat tax plan would deliver a windfall to the wealthy. On June 30, 2021, Governor DeWine signed House Bill 110 into law. Though barely 100 years old, individual income taxes are the largest source of tax revenue in the U.S. A tax creditis a provision that reduces a taxpayers final tax bill, dollar-for-dollar. Inflation-adjusted amounts for tax year 2022 are shown. A surtax is an additional tax levied on top of an already existing business or individual tax and can have a flat or progressive rate structure. Finally, under provisions of H.B. Please remember that the income tax code is very complicated, and while we can provide a good estimate of your Federal and Ohio income taxes, your actual tax liability may be different. IRA limits for 2023 have been escalated to $6,500, or your taxable income, for individuals under 50. FILE ONLINE Fill-In IT 40P Tax Year: 2022 Revised on 12/22 2022 Income Tax Payment Voucher - Pay by electronic check via the Online Services or Guest Payment Services (no fees). [10] The standard deduction for joint filers increased from $6,000 to $7,100. Assy., Second Spec. 0000054769 00000 n 800.860.7482 Live Help 8:00 AM - 5:00 PM Self-service available 24/7 Timothy Vermeer, Katherine Loughead. (adsbygoogle = window.adsbygoogle || []).push({}); The Ohio Department of Revenue is responsible for publishing the latest Ohio State Tax Tables each year as part of its duty to efficiently and effectively administer the revenue laws in Ohio. At 6.27 percent, Wisconsins penultimate individual income tax rate was higher than thetopmarginal rates in 23 states that levy an individual income tax. Sess. For details on specific deductions available in Ohio, see the list of Ohio income tax deductions.
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