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DEPARTMENT OF HOMELAND SECURITY OMB No. 16510109 Expires 08/31/2012 U.S. Customs and Border Protection CNI () 8 CFR 212.1(q) * CNMI45CNMI
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1q usually refers to the first quarter of the year, which is January, February, and March.
Businesses and individuals who earn income or receive payments during the first quarter of the year are required to file 1q.
1q can be filled out online on the designated tax authority's website or through a certified tax professional.
The purpose of 1q is to report income and payments made during the first quarter of the year to the tax authorities.
Information such as income earned, payments received, taxes paid, and any deductions or credits claimed must be reported on 1q.
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