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What is not sum assessed?
Not sum assessed refers to income, deductions, or credits that are not included in the total sum assessed for tax purposes.
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Individuals or entities who have certain types of income, deductions, or credits that are not included in the total sum assessed for tax purposes may be required to file not sum assessed.
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Information such as specific types of income, deductions, or credits that are not included in the total sum assessed for tax purposes must be reported on not sum assessed.
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