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December 13, 2019 By Cemal Ekin

Ralph Palumbo

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AICPA News

E-filing of Form 1040-X coming this summer
Final regs. address reporting by tax-exempt organizations
Premium tax credit unaffected by personal exemption decrease to zero
HSA contribution limits increase for 2021
IRS mobilizing 3,500 phone operators to answer stimulus questions
Final regs. clarify when interest in corporation is stock vs. debt
Proposed rules govern deductions and reporting for restitution

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