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@jgm6520 wrote:

I think you're correct but the real question is how do you give individuals or couples the credit? Are we going to get another version of the 1040?

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I dont understand your question....the IRS issued guidance on how to apply the exclusion, no extra forms or 1040 change needed.

https://www.irs.gov/faqs/irs-procedures/forms-publications/new-exclusion-of-up-to-10200-of-unemploym...