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I have already completed the survey giving Rebecca an excellent review.Stay well.Art
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Then you have a reconciling problem. Instead why wouldn't you delete from line 2k page 10?
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I believe they have to have been infected with Covid they avoid the 10% penalty if they are younger than 59 1/2. But they always have to pay the tax.
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On Federal return it is a Sch M-1 adjustment as pemanent non-taxable income. But the NJ CBT100S adds it back. Without overriding the add back, where do you remo...