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Is penalties and fines included un line 20, other deductions? or should I need to added in non deductible expenses, in schedule K line 18c?.

Is penalties and fines included un line 20, other deductions? or should I need to added in non deductible expenses, in schedule K line 18c?. 18 Retirement plans, etc. . 18 19 19 Deduct Employee benefi...

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