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Client is single, not a student, and not anyone else's dependent. AGI is $27K.
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Based on what Sue928 said, that's all I did since gross receipts are less than 25,000,000. No tax was added via 1040.
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So to verify, you added up the total amount of the 3 years' worth of gross receipts and just recorded the total for reporting purposes, but the amount was not p...