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Which one of the following is NOT a filing requirement that requires the taxpayer to file Form 1040? The taxpayer receives an Archer MSA distribution.

Which one of the following is NOT a filing requirement that requires the taxpayer to file Form 1040?

The taxpayer receives an Archer MSA distribution. The taxpayer itemizes deductions. The taxpayer had wages of $108.28 or more from a church. Advanced Premium Tax Credit payments were made on the taxpayers behalf through the Marketplace.

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