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25-2T b. For the latest information about developments related to Form 8329 and its instructions such as legislation enacted after they were published go to www.irs.gov/form8329. See section 25 c 2 for additional requirements. Who Must File 8329. When To File File Form 8329 by January 31 following the close of the calendar year in which the lender made certified The IRS may grant an extension of time to file Form 8329 if there is reasonable cause...
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