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The de minimis rule for non-signing preparers says that a portion of the return will not be considered substantial if the schedule, entry, or other
The de minimis rule for non-signing preparers says that a portion of the return will not be considered substantial if the schedule, entry, or other portion of the return or claim for refund involves amounts of gross income, amounts of deductions, or amounts on the basis of which credits are determined that are:
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