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This chapter presents an overview of the filing requirements for tax returns.
Individuals and businesses are required to file tax returns as outlined in this chapter.
Tax returns can be filled out either manually or electronically following the guidelines provided in this chapter.
The purpose of this chapter is to provide guidance on meeting the tax filing obligations.
Taxpayers must report their income, deductions, credits, and other relevant financial information on the tax returns as discussed in this chapter.
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