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Common Data Set 201415 Index Section Page A. General Information .............................................................................................. 1 B. Enrollment and Persistence .................................................................................
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What is first-time first-year?
First-time first-year refers to the initial tax filing requirement for individuals who are filing their taxes for the first time.
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Individuals who have reached the age of majority and earned income during the tax year are required to file first-time first-year.
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On first-time first-year, individuals must report their total income, deductions, credits, and any taxes withheld during the tax year.
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