Publication 584 B (Rev. October 2017) 584B P584b
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Publication 584-B (Rev. October 2017) Department of the Treasury Internal Revenue Service Cat. No. 31749K Business Casualty, Disaster, and Theft Loss Workbook What’s New Disaster tax relief was enacted for those impacted by Hurricane Harvey, Irma, or Maria, including provisions that modified the calculation of casualty and theft losses of personal-use property. See Pub. 976, Disaster Relief, for more information about these and other disaster tax relief provisions that may not be covered in this publication. Reminders Future developments. For the latest information about developments related to Pub. 584-B, such as legislation enacted after it was published, go to IRS.gov/Pub584B. Photographs of missing children. The Internal Revenue Service is a proud partner with the National Center for Missing & Exploited Children® (NCMEC). Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. Introduction This workbook is designed to help you figure your loss on business and income-producing property in the event of a disaster, casualty, or theft. It contains schedules to help you figure the loss to your office furniture and fixtures, information systems, motor vehicles, office supplies, buildings, and equipment. These schedules, however, are for your information only. You must complete Form 4684, Casualties and Thefts, to report your loss. How To Use This Workbook You can use this workbook by following these five steps. 1. Read Pub. 547 to learn about the tax rules for casualties, disasters, and thefts. 2. Know the definitions of adjusted basis and fair market value, discussed below. 3. Fill out Schedules 1 through 6. 4. Read the Instructions for Form 4684. 5. Fill out Form 4684 using the information you entered in Schedules 1 through 6. Use the chart below to find out how to use Schedules 1 through 6 to fill out Form 4684. Get forms and other information faster and easier at: • IRS.gov (English) • IRS.gov/Spanish (Español) • IRS.gov/Chinese (中文) Oct 16, 2017 • IRS.gov/Korean (한국어) • IRS.gov/Russian (Pусский) • IRS.gov/Vietnamese (TiếngViệt) Take what's in each row of... Column 1 Column 2 Column 3 Column 4 Column 5 Column 6 Column 7 Column 8 Column 9 And enter it on Form 4684... . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Line 19 Line 20 Line 21 Line 22 Line 23 Line 24 Line 25 Line 26 Line 27 Adjusted basis. Adjusted basis usually means original cost plus improvements, minus depreciation allowed or allowable (including any section 179 expense deduction), amortization, depletion, etc. If you didn’t acquire the property by purchasing it, your basis is determined as discussed in Pub. 551. If you inherited the property from someone who died in 2010 and the executor of the decedent's estate made the election to file Form 8939, refer to the information provided by the executor. Fair market value. Fair market value is the price for which you could sell your property to a willing buyer, when neither of you has to sell or buy and both of you know all the relevant facts. When filling out Schedules 1 through 6, you need to know the fair market value of the property immediately before and immediately after the disaster or casualty. Deduction limits. If your casualty or theft loss involved a home you used for business or rented out, your deductible loss may be limited. See the Instructions for Form 4684, Section B. If the casualty or theft loss involved property used in a passive activity, see Form 8582 and its instructions. The casualty and theft loss deduction for employee property, when added to your job expenses and most other miscellaneous itemized deductions on Schedule A (Form 1040), must be reduced by 2% of your adjusted gross income. Employee property is property used in performing services as an employee. Comments and Suggestions We welcome your comments about this publication and your suggestions for future editions. You can send us comments through IRS.gov/FormComments. Or you can write to: Internal Revenue Service Tax Forms and Publications 1111 Constitution Ave. NW, IR-6526 Washington, DC 20224 Although we can’t respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax forms, instructions, and publications. Ordering forms and publications. Visit IRS.gov/FormsPubs to download forms and publications. Otherwise, you can go to IRS.gov/ OrderForms to order current and prior-year Page 2 forms and instructions. Your order should arrive within 10 business days. Tax questions. If you have a tax question not answered by this publication, check IRS.gov and How To Get Tax Help . How To Get Tax Help If you have questions about a tax issue, need help preparing your tax return, or want to download free publications, forms, or instructions, go to IRS.gov and find resources that can help you right away. Preparing and filing your tax return. Find free options to prepare and file your return on IRS.gov or in your local community if you qualify. The Volunteer Income Tax Assistance (VITA) program offers free tax help to people who generally make $54,000 or less, persons with disabilities, and limited-English-speaking taxpayers who need help preparing their own tax returns. The Tax Counseling for the Elderly (TCE) program offers free tax help for all taxpayers, particularly those who are 60 years of age and older. TCE volunteers specialize in answering questions about pensions and retirement-related issues unique to seniors. You can go to IRS.gov to see your options for preparing and filing your return which include the following. Free File. Go to IRS.gov/FreeFile. See if you qualify to use brand-name software to prepare and e-file your federal tax return for free. VITA. Go to IRS.gov/VITA, download the free IRS2Go app, or call 1-800-906-9887 to find the nearest VITA location for free tax preparation. TCE. Go to IRS.gov/TCE, download the free IRS2Go app, or call 1-888-227-7669 to find the nearest TCE location for free tax preparation. Getting answers to your tax questions. On IRS.gov get answers to your tax questions anytime, anywhere. Go to IRS.gov/Help or IRS.gov/LetUsHelp pages for a variety of tools that will help you get answers to some of the most common tax questions. Go to IRS.gov/ITA for the Interactive Tax Assistant, a tool that will ask you questions on a number of tax law topics and provide answers. You can print the entire interview and the final response for your records. Go to IRS.gov/Pub17 to get Pub. 17, Your Federal Income Tax for Individuals, which features details on tax-saving opportunities, 2017 tax changes, and thousands of interactive links to help you find answers to your questions. View it online in HTML, as a PDF, or download it to your mobile device as an eBook. You may also be able to access tax law information in your electronic filing software. Getting tax forms and publications. Go to IRS.gov/Forms to view, download, or print all of the forms and publications you may need. You can also download and view popular tax publications and instructions (including the 1040 instructions) on mobile devices as an eBook at no charge. Or, you can go to IRS.gov/OrderForms to place an order and have forms mailed to you within 10 business days. Access your online account (Individual taxpayers only). Go to IRS.gov/Account to securely access information about your federal tax account. View the amount you owe, pay online or set up an online payment agreement. Access your tax records online. Review the past 18 months of your payment history. Go to IRS.gov/SecureAccess to review the required identity authentication process. Using direct deposit. The fastest way to receive a tax refund is to combine direct deposit and IRS e-file. Direct deposit securely and electronically transfers your refund directly into your financial account. Eight in 10 taxpayers use direct deposit to receive their refund. IRS issues more than 90% of refunds in less than 21 days. Delayed refund for returns claiming certain credits. Due to changes in the law, the IRS can’t issue refunds before mid-February 2018, for returns that properly claimed the earned income credit (EIC) or the additional child tax credit (ACTC). This applies to the entire refund, not just the portion associated with these credits. Getting a transcript or copy of a return. The quickest way to get a copy of your tax transcript is to go to IRS.gov/Transcripts. Click on either "Get Transcript Online" or "Get Transcript by Mail" to order a copy of your transcript. If you prefer, you can: Order your transcript by calling 1-800-908-9946. Mail Form 4506-T or Form 4506T-EZ (both available on IRS.gov). Using online tools to help prepare your return. Go to IRS.gov/Tools for the following. The Earned Income Tax Credit Assistant (IRS.gov/EIC) determines if you’re eligible for the EIC. The Online EIN Application (IRS.gov/EIN) helps you get an employer identification number. The IRS Withholding Calculator (IRS.gov/ W4App) estimates the amount you should have withheld from your paycheck for federal income tax purposes. The First Time Homebuyer Credit Account Look-up (IRS.gov/HomeBuyer) tool provides information on your repayments and account balance. The Sales Tax Deduction Calculator (IRS.gov/SalesTax) figures the amount you can claim if you itemize deductions on Schedule A (Form 1040), choose not to claim state and local income taxes, and you didn’t save your receipts showing the sales tax you paid. Resolving tax-related identity theft issues. The IRS doesn’t initiate contact with taxpayers by email or telephone to request Publication 584-B (October 2017) personal or financial information. This includes any type of electronic communication, such as text messages and social media channels. Go to IRS.gov/IDProtection for information and videos. If your SSN has been lost or stolen or you suspect you’re a victim of tax-related identity theft, visit IRS.gov/ID to learn what steps you should take. Checking on the status of your refund. Go to IRS.gov/Refunds. Due to changes in the law, the IRS can’t issue refunds before mid-February 2018, for returns that properly claimed the EIC or the ACTC. This applies to the entire refund, not just the portion associated with these credits. Download the official IRS2Go app to your mobile device to check your refund status. Call the automated refund hotline at 1-800-829-1954. Making a tax payment. The IRS uses the latest encryption technology to ensure your electronic payments are safe and secure. You can make electronic payments online, by phone, and from a mobile device using the IRS2Go app. Paying electronically is quick, easy, and faster than mailing in a check or money order. Go to IRS.gov/Payments to make a payment using any of the following options. IRS Direct Pay: Pay your individual tax bill or estimated tax payment directly from your checking or savings account at no cost to you. Debit or credit card: Choose an approved payment processor to pay online, by phone, and by mobile device. Electronic Funds Withdrawal: Offered only when filing your federal taxes using tax preparation software or through a tax professional. Electronic Federal Tax Payment System: Best option for businesses. Enrollment is required. Check or money order: Mail your payment to the address listed on the notice or instructions. Cash: You may be able to pay your taxes with cash at a participating retail store. What if I can’t pay now? Go to IRS.gov/ Payments for more information about your options. Apply for an online payment agreement (IRS.gov/OPA) to meet your tax obligation in monthly installments if you can’t pay your taxes in full today. Once you complete the online process, you will receive immediate notification of whether your agreement has been approved. Use the Offer in Compromise Pre-Qualifier (IRS.gov/OIC) to see if you can settle your Publication 584-B (October 2017) tax debt for less than the full amount you owe. Checking the status of an amended return. Go to IRS.gov/WMAR to track the status of Form 1040X amended returns. Please note that it can take up to 3 weeks from the date you mailed your amended return for it to show up in our system and processing it can take up to 16 weeks. Understanding an IRS notice or letter. Go to IRS.gov/Notices to find additional information about responding to an IRS notice or letter. Contacting your local IRS office. Keep in mind, many questions can be answered on IRS.gov without visiting an IRS Tax Assistance Center (TAC). Go to IRS.gov/LetUsHelp for the topics people ask about most. If you still need help, IRS TACs provide tax help when a tax issue can’t be handled online or by phone. All TACs now provide service by appointment so you’ll know in advance that you can get the service you need without long wait times. Before you visit, go to IRS.gov/TACLocator to find the nearest TAC, check hours, available services, and appointment options. Or, on the IRS2Go app, under the Stay Connected tab, choose the Contact Us option and click on “Local Offices.” Watching IRS videos. The IRS Video portal (IRSvideos.gov) contains video and audio presentations for individuals, small businesses, and tax professionals. Getting tax information in other languages. For taxpayers whose native language isn’t English, we have the following resources available. Taxpayers can find information on IRS.gov in the following languages. Spanish (IRS.gov/Spanish). Chinese (IRS.gov/Chinese). Vietnamese (IRS.gov/Vietnamese). Korean (IRS.gov/Korean). Russian (IRS.gov/Russian). The IRS TACs provide over-the-phone interpreter service in over 170 languages, and the service is available free to taxpayers. The Taxpayer Advocate Service Is Here To Help You What is the Taxpayer Advocate Service? The Taxpayer Advocate Service (TAS) is an in dependent organization within the IRS that helps taxpayers and protects taxpayer rights. Our job is to ensure that every taxpayer is treated fairly and that you know and understand your rights under the Taxpayer Bill of Rights. What Can the Taxpayer Advocate Service Do For You? We can help you resolve problems that you can’t resolve with the IRS. And our service is free. If you qualify for our assistance, you will be assigned to one advocate who will work with you throughout the process and will do everything possible to resolve your issue. TAS can help you if: Your problem is causing financial difficulty for you, your family, or your business, You face (or your business is facing) an immediate threat of adverse action, or You’ve tried repeatedly to contact the IRS but no one has responded, or the IRS hasn’t responded by the date promised. How Can You Reach Us? We have offices in every state, the District of Columbia, and Puerto Rico. Your local advocate’s number is in your local directory and at TaxpayerAdvocate.IRS.gov/Contact-Us. You can also call us at 1-877-777-4778. How Can You Learn About Your Taxpayer Rights? The Taxpayer Bill of Rights describes 10 basic rights that all taxpayers have when dealing with the IRS. Our Tax Toolkit at TaxpayerAdvocate.IRS.gov can help you understand what these rights mean to you and how they apply. These are your rights. Know them. Use them. How Else Does the Taxpayer Advocate Service Help Taxpayers? TAS works to resolve large-scale problems that affect many taxpayers. If you know of one of these broad issues, please report it to us at IRS.gov/SAMS. Low Income Taxpayer Clinics Low Income Taxpayer Clinics (LITCs) are independent from the IRS. LITCs represent individuals whose income is below a certain level and need to resolve tax problems with the IRS, such as audits, appeals, and tax collection disputes. In addition, clinics can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. Services are offered for free or a small fee. To find a clinic near you, visit TaxpayerAdvocate.IRS.gov/LITCmap or see IRS Publication 4134, Low Income Taxpayer Clinic List. Page 3 Schedule 1. Office Furniture and Fixtures (1) (2) (3) (4) (5) (6) (7) (8) (9) Item Cost or other basis Insurance or other reimbursement Gain from casualty or theft 1 Fair market value before casualty Fair market value after casualty Column (5) minus column (6) Smaller of column (2) or column (7) 2 Casualty/Theft Loss (column (8) minus column (3)) 3 Bookcase 250.00 50.00 .00 150.00 .00 150.00 250.00 200.00 Chair 695.00 375.00 .00 500.00 200.00 300.00 300.00 -0- Desk 425.00 480.00 55.00 Example Bookcase Book Chair Desk File cabinet Lamp Partition Sofa Table 1 2 3 Page 4 If column (3) is greater than column (2), enter the difference here and skip columns (5) through (9) for that item. If the property was completely destroyed or stolen, enter in column (8) the amount from column (2). If zero or less, enter -0-. Publication 584-B (October 2017) Schedule 2. Information Systems (1) (2) (3) (4) (5) (6) (7) Item Cost or other basis Insurance or other reimbursement Gain from casualty or theft 1 Fair market value before casualty Fair market value after casualty Column (5) minus column (6) (8) (9) Smaller Casualty/Theft of Loss (column column (8) minus (2) or column (3)) 3 column (7) 2 Computer Disc drive Disc file Fax machine Hub Keyboard Modem Monitor Mouse Optical character reader Printer Router Scanner Server Software Surge protector Tape drive If column (3) is greater than column (2), enter the difference here and skip columns (5) through (9) for that item. If the property was completely destroyed or stolen, enter in column (8) the amount from column (2). 3 If zero or less, enter -0-. 1 2 Publication 584-B (October 2017) Page 5 Schedule 3. Motor Vehicles 1 2 3 Page 6 (1) (2) (3) (4) (5) (6) (7) Vehicle (year, make, and model) Cost or other basis Insurance or other reimbursement Gain from casualty or theft 1 Fair market value before casualty Fair market value after casualty Column (5) minus column (6) (8) (9) Smaller Casualty/Theft of Loss (column column (8) minus (2) or column (3)) 3 column (7) 2 If column (3) is greater than column (2), enter the difference here and skip columns (5) through (9) for that item. If the property was completely destroyed or stolen, enter in column (8) the amount from column (2). If zero or less, enter -0-. Publication 584-B (October 2017) Schedule 4. Office Supplies (1) (2) (3) (4) (5) (6) (7) Item Cost or other basis Insurance or other reimbursement Gain from casualty or theft 1 Fair market value before casualty Fair market value after casualty Column (5) minus column (6) (8) (9) Smaller Casualty/Theft of Loss (column column (8) minus (2) or column (3)) 3 column (7) 2 Calendar Correction fluid Envelopes File folders Glue Hole puncher Paper Paperclips Pencils Pens Ruler Scissors Stamp pad Stapler Staples Tape 1 If column (3) is greater than column (2), enter the difference here and skip columns (5) through (9) for that item. 2 If the property was completely destroyed or stolen, enter in column (8) the amount from column (2). 3 If zero or less, enter -0-. Publication 584-B (October 2017) Page 7 Schedule 5. Building, Building Components, and Land (1) (2) (3) (4) (5) (6) (7) Item Cost or other basis Insurance or other reimbursement Gain from casualty or theft 1 Fair market value before casualty Fair market value after casualty Column (5) minus column (6) (8) (9) Smaller Casualty/Theft of Loss (column column (8) minus (2) or column (3)) 3 column (7) 2 Air conditioning unit Building Central air conditioning Fan Fence Generator Heating system Heating unit Landscaping Lighting system Plumbing system Roof Security System Wall-to-wall carpet 1 2 3 Page 8 If column (3) is greater than column (2), enter the difference here and skip columns (5) through (9) for that item. If the property was completely destroyed or stolen, enter in column (8) the amount from column (2). If zero or less, enter -0-. Publication 584-B (October 2017) Schedule 6. Equipment (1) (2) (3) (4) (5) (6) (7) Item Cost or other basis Insurance or other reimbursement Gain from casualty or theft 1 Fair market value before casualty Fair market value after casualty Column (5) minus column (6) (8) (9) Smaller Casualty/Theft of Loss (column column (8) minus (2) or column (3)) 3 column (7) 2 Accounting machine Calculator Clock Copier Duplicating equipment DVD Microwave oven Paper shredder Radio Safe Telephone Television Typewriter If column (3) is greater than column (2), enter the difference here and skip columns (5) through (9) for that item. If the property was completely destroyed or stolen, enter in column (8) the amount from column (2). 1 2 3 If zero or less, enter -0-. Publication 584-B (October 2017) Page 9 Tax Publications for Individual Taxpayers General Guides 1 Your Rights as a Taxpayer 17 Your Federal Income Tax For Individuals 334 Tax Guide for Small Business (For Individuals Who Use Schedule C or C-EZ) 509 Tax Calendars 910 IRS Guide to Free Tax Services Specialized Publications 3 Armed Forces’ Tax Guide 54 Tax Guide for U.S. Citizens and Resident Aliens Abroad 225 Farmer’s Tax Guide 463 Travel, Entertainment, Gift, and Car Expenses 501 Exemptions, Standard Deduction, and Filing Information 502 Medical and Dental Expenses (Including the Health Coverage Tax Credit) 503 Child and Dependent Care Expenses 504 Divorced or Separated Individuals 505 Tax Withholding and Estimated Tax 514 Foreign Tax Credit for Individuals 516 U.S. Government Civilian Employees Stationed Abroad 517 Social Security and Other Information for Members of the Clergy and Religious Workers 519 U.S. Tax Guide for Aliens 521 Moving Expenses 523 Selling Your Home 524 Credit for the Elderly or the Disabled 525 Taxable and Nontaxable Income 526 Charitable Contributions 527 Residential Rental Property (Including Rental of Vacation Homes) 529 Miscellaneous Deductions 530 Tax Information for Homeowners 531 Reporting Tip Income 535 Business Expenses 536 Net Operating Losses (NOLs) for Individuals, Estates, and Trusts 537 Installment Sales 541 Partnerships 544 Sales and Other Dispositions of Assets 547 Casualties, Disasters, and Thefts 550 Investment Income and Expenses (Including Capital Gains and Losses) 551 Basis of Assets 554 Tax Guide for Seniors 555 Community Property 556 Examination of Returns, Appeal Rights, and Claims for Refund 559 Survivors, Executors, and Administrators 561 Determining the Value of Donated Property 570 Tax Guide for Individuals With Income From U.S. Possessions 571 Tax-Sheltered Annuity Plans (403(b) Plans) for Employees of Public Schools and Certain Tax-Exempt Organizations 575 Pension and Annuity Income 584 Casualty, Disaster, and Theft Loss Workbook (Personal-Use Property) 587 Business Use of Your Home (Including Use by Daycare Providers) 590-A Contributions to Individual Retirement Arrangements (IRAs) 590-B Distributions from Individual Retirement Arrangements (IRAs) 594 The IRS Collection Process 596 Earned Income Credit (EIC) 721 Tax Guide to U.S. Civil Service Retirement Benefits 901 U.S. Tax Treaties 907 Tax Highlights for Persons With Disabilities 908 Bankruptcy Tax Guide 915 Social Security and Equivalent Railroad Retirement Benefits 925 Passive Activity and At-Risk Rules 926 Household Employer’s Tax Guide 929 Tax Rules for Children and Dependents 936 Home Mortgage Interest Deduction 946 How To Depreciate Property 947 Practice Before the IRS and Power of Attorney 950 Introduction to Estate and Gift Taxes 969 Health Savings Accounts and Other Tax-Favored Health Plans 970 Tax Benefits for Education 971 Innocent Spouse Relief 972 Child Tax Credit 976 Disaster Relief 1542 Per Diem Rates (For Travel Within the Continental United States) 1544 Reporting Cash Payments of Over $10,000 (Received in a Trade or Business) 1546 Taxpayer Advocate Service – Your Voice at the IRS Spanish Language Publications 1SP Derechos del Contribuyente 17(SP) El Impuesto Federal sobre los Ingresos Para Personas Físicas 547(SP) Hechos Fortuitos, Desastres y Robos 584(SP) Registro de Pérdidas por Hechos Fortuitos (Imprevistos), Desastres y Robos (Propiedad de Uso Personal) 594SP El Proceso de Cobro del IRS 596SP Crédito por Ingreso del Trabajo (EIC) 850(EN/SP) English-Spanish Glossary of Tax Words and Phrases Used in Publications Issued by the Internal Revenue Service 1544(SP) Informe de Pagos en Efectivo en Exceso de $10,000 (Recibidos en una Ocupación o Negocio) Page 10 Publication 584-B (October 2017) Commonly Used Tax Forms Form Number and Title 1040 Sch A Sch B Sch C Sch C-EZ Sch D Sch E Sch EIC Sch F Sch H Sch J Sch R Sch SE 1040A Sch B 1040EZ 1040-ES 1040X 2106 2106-EZ 2210 2441 2848 2848(SP) 3903 4562 4868 4868(SP) 4952 5329 6251 8283 8582 8606 8812 8822 8829 8863 8949 9465 9465(SP) U.S. Individual Income Tax Return Itemized Deductions Interest and Ordinary Dividends Profit or Loss From Business Net Profit From Business Capital Gains and Losses Supplemental Income and Loss Earned Income Credit Profit or Loss From Farming Household Employment Taxes Income Averaging for Farmers and Fishermen Credit for the Elderly or the Disabled Self-Employment Tax U.S. Individual Income Tax Return Interest and Ordinary Dividends Income Tax Return for Single and Joint Filers With No Dependents Estimated Tax for Individuals Amended U.S. Individual Income Tax Return Employee Business Expenses Unreimbursed Employee Business Expenses Underpayment of Estimated Tax by Individuals, Estates, and Trusts Child and Dependent Care Expenses Power of Attorney and Declaration of Representative Poder Legal y Declaración del Representante Moving Expenses Depreciation and Amortization Application for Automatic Extension of Time To File U.S. Individual Income Tax Return Solicitud de Prórroga Automática para Presentar la Declaración del Impuesto sobre el Ingreso Personal de los Estados Unidos Investment Interest Expense Deduction Additional Taxes on Qualified Plans (Including IRAs) and Other Tax-Favored Accounts Alternative Minimum Tax—Individuals Noncash Charitable Contributions Passive Activity Loss Limitations Nondeductible IRAs Child Tax Credit Change of Address (For Individual, Gift, Estate, or Generation-Skipping Transfer Tax Returns) Expenses for Business Use of Your Home Education Credits (American Opportunity and Lifetime Learning Credits) Sales and Other Dispositions of Capital Assets Installment Agreement Request Solicitud para un Plan de Pagos a Plazos Publication 584-B (October 2017) Page 11
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