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Use this form only if the Maryland return is affected by the use (for any tax year) of the following federal provisions from which Maryland has decoupled ...
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This form is used for specific circumstances as determined by the tax authorities.
Taxpayers who meet the criteria set by the tax authorities are required to file this form.
The form must be completed following the instructions provided by the tax authorities.
The purpose of this form is to report specific information as required by the tax authorities.
Taxpayers must report the information requested by the tax authorities on this form.
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