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Which of the following is Not a condition a taxpayer must meet to claim injured spouse? 1) Made and reported tax payments, such as withholding

Which of the following is Not a condition a taxpayer must meet to claim injured spouse?

1) Made and reported tax payments, such as withholding or estimated tax, or is eligible for EITC or other refundable credits on a join return

2) Is not required to pay the past-due amount

3) Received and reported income on a joint return

4) Must file married filing separately

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