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IRS 1040 2023 AR: What You Should Know
Also see IRS Publication 2081. Form 1040-ES is used by persons filing a joint return if neither spouse is an individual who meets the qualifications for Social Security numbers under regulations found at 38 CFR 1.409(g)(2)(iii) and (l). See IRS Form 1040-ES for more information. See also Publication 4681, IRS Publication 536, and IRS Publication 542.
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