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Cover sheets is the accepted manuscript (postprint version) of the article. The content in the accepted manuscript version is identical to the final published version, although typography and layout

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Form differences refer to the variations in tax forms that individuals or businesses must complete based on their specific circumstances, income types, and deductions.

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Individuals and businesses whose financial situations involve multiple income streams, deductions, or credits may be required to file different tax forms to accurately report their financial information.

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The purpose is to ensure that taxpayers report their income accurately and claim the appropriate deductions or credits based on their specific financial situations.

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Information that must be reported includes personal identification details, income sources, deductions, credits, and any other relevant financial data required by the specific tax forms.