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Special Instructions for Self-employed Individuals Who Claim Certain Deductions/Exclusions

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Publication 1321 Special Instructions for Bona Fide Residents Of Puerto Rico Who Must File A U.S. Individual Income Tax Return (Form 1040 or Form 1040-SR)PDF version of this PublicationTopic Screen for this Publication
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Publication 974 - Premium Tax Credit (PTC) - Self-Employed Health Insurance Deduction and PTC