opennlp-wsd/src/test/resources/semcor3.0/brown2/tagfiles/br-h24

<contextfile concordance="brown">
<context filename="br-h24" paras="yes">
<p pnum="1">
<s snum="1">
<wf cmd="ignore" pos="IN">If</wf>
<wf cmd="done" pos="PRP" ot="notag">you</wf>
<wf cmd="done" pos="VB" lemma="elect" wnsn="2" lexsn="2:31:00::">elect</wf>
<wf cmd="ignore" pos="TO">to</wf>
<wf cmd="done" pos="VB" lemma="use" wnsn="1" lexsn="2:34:01::" oed_id="/dictionary/sense/en_us_NOAD3e_2012/m_en_us1303226.001">use</wf>
<wf cmd="ignore" pos="DT">the</wf>
<wf cmd="done" pos="JJ" lemma="standard" wnsn="1" lexsn="3:00:02::" oed_id="/dictionary/sense/en_us_NOAD3e_2012/m_en_us1293805.016">Standard</wf>
<wf cmd="done" pos="NN" lemma="deduction" wnsn="1" lexsn="1:21:01::" oed_id="/dictionary/sense/en_us_NOAD3e_2012/m_en_us1238927.001">Deduction</wf>
<wf cmd="ignore" pos="CC">or</wf>
<wf cmd="ignore" pos="DT">the</wf>
<wf cmd="done" pos="NN" lemma="tax" wnsn="1" lexsn="1:21:00::" oed_id="/dictionary/sense/en_us_NOAD3e_2012/m_en_us1297266.001">Tax</wf>
<wf cmd="done" pos="NN" lemma="table" wnsn="1" lexsn="1:14:00::" oed_id="/dictionary/sense/en_us_NOAD3e_2012/m_en_us1296660.006">Table</wf>
<punc>,</punc>
<wf cmd="ignore" pos="CC">and</wf>
<wf cmd="done" pos="RB" lemma="later" wnsn="2" lexsn="4:02:02::" oed_id="/dictionary/sense/en_us_NOAD3e_2012/m_en_us1262336.011">later</wf>
<wf cmd="done" pos="VB" lemma="find" wnsn="9" lexsn="2:31:09::" oed_id="/dictionary/sense/en_us_NOAD3e_2012/m_en_us1247107.008">find</wf>
<wf cmd="ignore" pos="PRP">you</wf>
<wf cmd="ignore" pos="MD">should</wf>
<wf cmd="done" pos="VB" ot="notag">have</wf>
<wf cmd="done" pos="VB" lemma="itemize" wnsn="1" lexsn="2:32:00::">itemized</wf>
<wf cmd="ignore" pos="PRP$">your</wf>
<wf cmd="done" pos="NN" lemma="deduction" wnsn="1" lexsn="1:21:01::" oed_id="/dictionary/sense/en_us_NOAD3e_2012/m_en_us1238927.001">deductions</wf>
<punc>,</punc>
<wf cmd="ignore" pos="PRP">you</wf>
<wf cmd="ignore" pos="MD">may</wf>
<wf cmd="done" pos="VB" ot="notag">do</wf>
<wf cmd="done" pos="RB" lemma="so" wnsn="3" lexsn="4:02:05::">so</wf>
<wf cmd="ignore" pos="IN">by</wf>
<wf cmd="done" pos="VB" lemma="file" wnsn="1" lexsn="2:32:02::" oed_id="/dictionary/sense/en_us_NOAD3e_2012/m_en_us1247009.004">filing</wf>
<wf cmd="ignore" pos="DT">an</wf>
<wf cmd="done" pos="NN" lemma="amended_return" wnsn="1" lexsn="1:10:00::">amended_return</wf>
<wf cmd="ignore" pos="IN">within</wf>
<wf cmd="ignore" pos="DT">the</wf>
<wf cmd="done" pos="NN" lemma="time" wnsn="2" lexsn="1:28:05::">time</wf>
<wf cmd="done" pos="JJ" lemma="prescribed" wnsn="2" lexsn="5:00:00:settled:02">prescribed</wf>
<wf cmd="ignore" pos="IN">for</wf>
<wf cmd="done" pos="VB" lemma="file" wnsn="1" lexsn="2:32:02::" oed_id="/dictionary/sense/en_us_NOAD3e_2012/m_en_us1247009.004">filing</wf>
<wf cmd="ignore" pos="DT">a</wf>
<wf cmd="done" pos="NN" lemma="claim" wnsn="3" lexsn="1:04:00::" oed_id="/dictionary/sense/en_us_NOAD3e_2012/m_en_us1233473.008">claim</wf>
<wf cmd="ignore" pos="IN">for</wf>
<wf cmd="done" pos="NN" lemma="refund" wnsn="1" lexsn="1:21:00::">refund</wf>
<punc>.</punc>
</s>
<s snum="2">
<wf cmd="done" pos="RB" lemma="see" wnsn="0" lexsn="4:02:00::">See</wf>
<wf cmd="done" pos="NN" pn="other" ot="notag">You_May_Claim_a_Refund</wf>
<punc>,</punc>
<wf cmd="done" pos="NN" lemma="page" wnsn="1" lexsn="1:10:00::">Page</wf>
<wf cmd="done" pos="CD" ot="notag">135</wf>
<punc>.</punc>
</s>
<s snum="3">
<wf cmd="ignore" pos="DT">The</wf>
<wf cmd="done" pos="JJ" lemma="same" wnsn="1" lexsn="3:00:02::" oed_id="/dictionary/sense/en_us_NOAD3e_2012/m_en_us1286917.001">same</wf>
<wf cmd="done" pos="VB" lemma="be" wnsn="1" lexsn="2:42:03::" oed_id="/dictionary/sense/en_us_NOAD3e_2012/m_en_us1225404.008">is</wf>
<wf cmd="done" pos="JJ" lemma="true" wnsn="1" lexsn="3:00:00::" oed_id="/dictionary/sense/en_us_NOAD3e_2012/m_en_us1300656.001">true</wf>
<wf cmd="ignore" pos="IN">if</wf>
<wf cmd="ignore" pos="PRP">you</wf>
<wf cmd="done" pos="VBP" ot="notag">have</wf>
<wf cmd="done" pos="VB" lemma="itemize" wnsn="1" lexsn="2:32:00::">itemized</wf>
<wf cmd="ignore" pos="PRP$">your</wf>
<wf cmd="done" pos="NN" lemma="deduction" wnsn="1" lexsn="1:21:01::" oed_id="/dictionary/sense/en_us_NOAD3e_2012/m_en_us1238927.001">deductions</wf>
<wf cmd="ignore" pos="CC">and</wf>
<wf cmd="done" pos="RB" lemma="later" wnsn="2" lexsn="4:02:02::" oed_id="/dictionary/sense/en_us_NOAD3e_2012/m_en_us1262336.011">later</wf>
<wf cmd="done" pos="VB" lemma="decide" wnsn="1" lexsn="2:31:00::">decide</wf>
<wf cmd="ignore" pos="PRP">you</wf>
<wf cmd="ignore" pos="MD">should</wf>
<wf cmd="done" pos="VB" ot="notag">have</wf>
<wf cmd="done" pos="VB" lemma="use" wnsn="1" lexsn="2:34:01::" oed_id="/dictionary/sense/en_us_NOAD3e_2012/m_en_us1303226.001">used</wf>
<wf cmd="ignore" pos="DT">the</wf>
<wf cmd="done" pos="JJ" lemma="standard" wnsn="1" lexsn="3:00:02::" oed_id="/dictionary/sense/en_us_NOAD3e_2012/m_en_us1293805.016">Standard</wf>
<wf cmd="done" pos="NN" lemma="deduction" wnsn="1" lexsn="1:21:01::" oed_id="/dictionary/sense/en_us_NOAD3e_2012/m_en_us1238927.001">Deduction</wf>
<wf cmd="ignore" pos="CC">or</wf>
<wf cmd="done" pos="NN" lemma="tax" wnsn="1" lexsn="1:21:00::" oed_id="/dictionary/sense/en_us_NOAD3e_2012/m_en_us1297266.001">Tax</wf>
<wf cmd="done" pos="NN" lemma="table" wnsn="1" lexsn="1:14:00::" oed_id="/dictionary/sense/en_us_NOAD3e_2012/m_en_us1296660.006">Table</wf>
<punc>.</punc>
</s>
<s snum="4">
<wf cmd="ignore" pos="DT">The</wf>
<wf cmd="done" pos="NN" lemma="word" wnsn="1" lexsn="1:10:00::">words</wf>
<wf cmd="done" pos="NN" lemma="amended_return" wnsn="1" lexsn="1:10:00::">amended_return</wf>
<wf cmd="ignore" pos="MD">should</wf>
<wf cmd="done" pos="VB" ot="notag">be</wf>
<wf cmd="done" pos="RB" lemma="plainly" wnsn="1" lexsn="4:02:00::" oed_id="/dictionary/sense/en_us_NOAD3e_2012/m_en_us1278534.001">plainly</wf>
<wf cmd="done" pos="VB" lemma="write" wnsn="2" lexsn="2:32:00::" oed_id="/dictionary/sense/en_us_NOAD3e_2012/m_en_us1307274.001">written</wf>
<wf cmd="ignore" pos="IN">across</wf>
<wf cmd="ignore" pos="DT">the</wf>
<wf cmd="done" pos="NN" lemma="top" wnsn="1" lexsn="1:15:01::" oed_id="/dictionary/sense/en_us_NOAD3e_2012/m_en_us1299383.004">top</wf>
<wf cmd="ignore" pos="IN">of</wf>
<wf cmd="done" pos="JJ" lemma="such" wnsn="0" lexsn="5:00:01:specified:00">such</wf>
<wf cmd="done" pos="NN" lemma="return" wnsn="1" lexsn="1:10:01::" oed_id="/dictionary/sense/en_us_NOAD3e_2012/m_en_us1284725.025">return</wf>
<punc>.</punc>
</s>
</p>
<p pnum="2">
<s snum="5">
<wf cmd="done" pos="NN" lemma="april" wnsn="1" lexsn="1:28:00::">April</wf>
<wf cmd="done" pos="JJ" ot="notag">15</wf>
<wf cmd="done" pos="VB" lemma="be" wnsn="2" lexsn="2:42:06::" oed_id="/dictionary/sense/en_us_NOAD3e_2012/m_en_us1225404.008">is</wf>
<wf cmd="done" pos="RB" lemma="usually" wnsn="1" lexsn="4:02:00::">usually</wf>
<wf cmd="ignore" pos="DT">the</wf>
<wf cmd="done" pos="JJ" lemma="final" wnsn="1" lexsn="5:00:00:closing:00">final</wf>
<wf cmd="done" pos="NN" lemma="date" wnsn="1" lexsn="1:28:00::" oed_id="/dictionary/sense/en_us_NOAD3e_2012/m_en_us1238437.001">date</wf>
<wf cmd="ignore" pos="IN">for</wf>
<wf cmd="done" pos="VB" lemma="file" wnsn="1" lexsn="2:32:02::" oed_id="/dictionary/sense/en_us_NOAD3e_2012/m_en_us1247009.004">filing</wf>
<wf cmd="done" pos="NN" lemma="income_tax_return" wnsn="1" lexsn="1:10:00::">income_tax_returns</wf>
<wf cmd="ignore" pos="IN">for</wf>
<wf cmd="done" pos="JJ" lemma="most" wnsn="1" lexsn="3:00:02::">most</wf>
<wf cmd="done" pos="NN" lemma="people" wnsn="1" lexsn="1:14:00::" oed_id="/dictionary/sense/en_us_NOAD3e_2012/m_en_us1276782.001">people</wf>
<wf cmd="ignore" pos="IN">because</wf>
<wf cmd="ignore" pos="PRP">they</wf>
<wf cmd="done" pos="VB" lemma="use" wnsn="1" lexsn="2:34:01::" oed_id="/dictionary/sense/en_us_NOAD3e_2012/m_en_us1303226.001">use</wf>
<wf cmd="ignore" pos="DT">the</wf>
<wf cmd="done" pos="NN" lemma="calendar_year" wnsn="1" lexsn="1:28:00::">calendar_year</wf>
<wf cmd="done" pos="VB" lemma="end" wnsn="1" lexsn="2:42:00::">ending</wf>
<wf cmd="ignore" pos="IN">on</wf>
<wf cmd="done" pos="NN" lemma="december" wnsn="1" lexsn="1:28:00::">December</wf>
<wf cmd="done" pos="CD" ot="notag">31</wf>
<punc>.</punc>
</s>
<s snum="6">
<wf cmd="ignore" pos="IN">If</wf>
<wf cmd="ignore" pos="PRP">you</wf>
<wf cmd="done" pos="VB" lemma="use" wnsn="1" lexsn="2:34:01::" oed_id="/dictionary/sense/en_us_NOAD3e_2012/m_en_us1303226.001">use</wf>
<wf cmd="ignore" pos="DT">a</wf>
<wf cmd="done" pos="NN" lemma="fiscal_year" wnsn="1" lexsn="1:28:00::">fiscal_year</wf>
<punc>,</punc>
<wf cmd="ignore" pos="DT">a</wf>
<wf cmd="done" pos="NN" lemma="year" wnsn="2" lexsn="1:28:02::">year</wf>
<wf cmd="done" pos="VB" lemma="end" wnsn="1" lexsn="2:42:00::">ending</wf>
<wf cmd="ignore" pos="IN">on</wf>
<wf cmd="ignore" pos="DT">the</wf>
<wf cmd="done" pos="JJ" lemma="last" wnsn="2" lexsn="3:00:00::" oed_id="/dictionary/sense/en_us_NOAD3e_2012/m_en_us1262310.001">last</wf>
<wf cmd="done" pos="NN" lemma="day" wnsn="1" lexsn="1:28:00::" oed_id="/dictionary/sense/en_us_NOAD3e_2012/m_en_us1238506.001">day</wf>
<wf cmd="ignore" pos="IN">of</wf>
<wf cmd="ignore" pos="DT">any</wf>
<wf cmd="done" pos="NN" lemma="month" wnsn="1" lexsn="1:28:01::">month</wf>
<wf cmd="done" pos="JJ" lemma="other_than" wnsn="0" lexsn="5:00:00:other:00">other_than</wf>
<wf cmd="done" pos="NN" lemma="december" wnsn="1" lexsn="1:28:00::">December</wf>
<punc>,</punc>
<wf cmd="ignore" pos="PRP$">your</wf>
<wf cmd="done" pos="NN" lemma="return" wnsn="1" lexsn="1:10:01::" oed_id="/dictionary/sense/en_us_NOAD3e_2012/m_en_us1284725.025">return</wf>
<wf cmd="done" pos="VB" lemma="be_due" wnsn="1" lexsn="2:42:00::">is_due</wf>
<wf cmd="done" pos="RB" ot="notag">on</wf>
<wf cmd="ignore" pos="CC">or</wf>
<wf cmd="ignore" pos="IN">before</wf>
<wf cmd="ignore" pos="DT">the</wf>
<wf cmd="done" pos="JJ" lemma="15th" wnsn="1" lexsn="5:00:00:ordinal:00">15_th</wf>
<wf cmd="done" pos="NN" lemma="day" wnsn="1" lexsn="1:28:00::" oed_id="/dictionary/sense/en_us_NOAD3e_2012/m_en_us1238506.001">day</wf>
<wf cmd="ignore" pos="IN">of</wf>
<wf cmd="ignore" pos="DT">the</wf>
<wf cmd="done" pos="JJ" lemma="4th" wnsn="1" lexsn="5:00:00:ordinal:00">4_th</wf>
<wf cmd="done" pos="NN" lemma="month" wnsn="1" lexsn="1:28:01::">month</wf>
<wf cmd="ignore" pos="IN">after</wf>
<wf cmd="ignore" pos="DT">the</wf>
<wf cmd="done" pos="NN" lemma="close" wnsn="1" lexsn="1:28:00::" oed_id="/dictionary/sense/en_us_NOAD3e_2012/m_en_us1233815.013">close</wf>
<wf cmd="ignore" pos="IN">of</wf>
<wf cmd="ignore" pos="PRP$">your</wf>
<wf cmd="done" pos="NN" lemma="tax" wnsn="1" lexsn="1:21:00::" oed_id="/dictionary/sense/en_us_NOAD3e_2012/m_en_us1297266.001">tax</wf>
<wf cmd="done" pos="NN" lemma="year" wnsn="2" lexsn="1:28:02::">year</wf>
<punc>.</punc>
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</p>
<p pnum="3">
<s snum="7">
<wf cmd="ignore" pos="IN">If</wf>
<wf cmd="ignore" pos="DT">the</wf>
<wf cmd="done" pos="JJ" lemma="last" wnsn="2" lexsn="3:00:00::" oed_id="/dictionary/sense/en_us_NOAD3e_2012/m_en_us1262310.001">last</wf>
<wf cmd="done" pos="NN" lemma="day" wnsn="1" lexsn="1:28:00::" oed_id="/dictionary/sense/en_us_NOAD3e_2012/m_en_us1238506.001">day</wf>
<punc>(</punc>
<wf cmd="done" pos="NN" lemma="due_date" wnsn="1" lexsn="1:28:00::">due_date</wf>
<punc>)</punc>
<wf cmd="ignore" pos="IN">for</wf>
<wf cmd="done" pos="VB" lemma="perform" wnsn="2" lexsn="2:41:02::" oed_id="/dictionary/sense/en_us_NOAD3e_2012/m_en_us1276921.001">performing</wf>
<wf cmd="ignore" pos="DT">any</wf>
<wf cmd="done" pos="NN" lemma="act" wnsn="2" lexsn="1:03:00::" oed_id="/dictionary/sense/en_us_NOAD3e_2012/m_en_us1219772.016">act</wf>
<wf cmd="ignore" pos="IN">for</wf>
<wf cmd="done" pos="NN" lemma="tax" wnsn="1" lexsn="1:21:00::" oed_id="/dictionary/sense/en_us_NOAD3e_2012/m_en_us1297266.001">tax</wf>
<wf cmd="done" pos="NN" lemma="purpose" wnsn="1" lexsn="1:09:00::">purposes</wf>
<punc>,</punc>
<wf cmd="done" pos="JJ" lemma="such_as" wnsn="0" lexsn="5:00:00:specified:00">such_as</wf>
<wf cmd="done" pos="NN" lemma="filing" wnsn="1" lexsn="1:10:00::" oed_id="/dictionary/sense/en_us_NOAD3e_2012/m_en_us1247009.004">filing</wf>
<wf cmd="ignore" pos="DT">a</wf>
<wf cmd="done" pos="NN" lemma="return" wnsn="1" lexsn="1:10:01::" oed_id="/dictionary/sense/en_us_NOAD3e_2012/m_en_us1284725.025">return</wf>
<wf cmd="ignore" pos="CC">or</wf>
<wf cmd="done" pos="VB" lemma="make" wnsn="1" lexsn="2:41:00::" oed_id="/dictionary/sense/en_us_NOAD3e_2012/m_en_us1265484.008">making</wf>
<wf cmd="ignore" pos="DT">a</wf>
<wf cmd="done" pos="NN" lemma="tax" wnsn="1" lexsn="1:21:00::" oed_id="/dictionary/sense/en_us_NOAD3e_2012/m_en_us1297266.001">tax</wf>
<wf cmd="done" pos="NN" lemma="payment" wnsn="1" lexsn="1:21:00::">payment</wf>
<punc>,</punc>
<wf cmd="ignore" pos="FW">etc.</wf>
<punc>,</punc>
<wf cmd="done" pos="VB" lemma="fall" wnsn="10" lexsn="2:30:00::" oed_id="/dictionary/sense/en_us_NOAD3e_2012/m_en_us1246101.020">falls</wf>
<wf cmd="done" pos="VB" ot="notag">on</wf>
<wf cmd="done" pos="NN" lemma="saturday" wnsn="1" lexsn="1:28:00::">Saturday</wf>
<punc>,</punc>
<wf cmd="done" pos="NN" lemma="sunday" wnsn="1" lexsn="1:28:00::">Sunday</wf>
<punc>,</punc>
<wf cmd="ignore" pos="CC">or</wf>
<wf cmd="ignore" pos="DT">a</wf>
<wf cmd="done" pos="NN" lemma="legal_holiday" wnsn="1" lexsn="1:28:00::">legal_holiday</wf>
<punc>,</punc>
<wf cmd="ignore" pos="PRP">you</wf>
<wf cmd="ignore" pos="MD">may</wf>
<wf cmd="done" pos="VB" lemma="perform" wnsn="2" lexsn="2:41:02::" oed_id="/dictionary/sense/en_us_NOAD3e_2012/m_en_us1276921.001">perform</wf>
<wf cmd="ignore" pos="IN">that</wf>
<wf cmd="done" pos="NN" lemma="act" wnsn="2" lexsn="1:03:00::" oed_id="/dictionary/sense/en_us_NOAD3e_2012/m_en_us1219772.016">act</wf>
<wf cmd="done" pos="VB" ot="notag">on</wf>
<wf cmd="ignore" pos="DT">the</wf>
<wf cmd="done" pos="JJ" lemma="next" wnsn="1" lexsn="5:00:00:succeeding(a):00" oed_id="/dictionary/sense/en_us_NOAD3e_2012/m_en_us1271334.001">next</wf>
<wf cmd="done" pos="JJ" lemma="succeeding" wnsn="1" lexsn="3:00:00::">succeeding</wf>
<wf cmd="done" pos="NN" lemma="day" wnsn="1" lexsn="1:28:00::" oed_id="/dictionary/sense/en_us_NOAD3e_2012/m_en_us1238506.001">day</wf>
<wf cmd="ignore" pos="WDT">which</wf>
<wf cmd="done" pos="VB" lemma="be" wnsn="2" lexsn="2:42:06::" oed_id="/dictionary/sense/en_us_NOAD3e_2012/m_en_us1225404.008">is</wf>
<wf cmd="done" pos="RB" lemma="not" wnsn="1" lexsn="4:02:00::" oed_id="/dictionary/sense/en_us_NOAD3e_2012/m_en_us1272156.001">not</wf>
<wf cmd="ignore" pos="DT">a</wf>
<wf cmd="done" pos="NN" lemma="saturday" wnsn="1" lexsn="1:28:00::">Saturday</wf>
<punc>,</punc>
<wf cmd="done" pos="NN" lemma="sunday" wnsn="1" lexsn="1:28:00::">Sunday</wf>
<punc>,</punc>
<wf cmd="ignore" pos="CC">or</wf>
<wf cmd="done" pos="NN" lemma="legal_holiday" wnsn="1" lexsn="1:28:00::">legal_holiday</wf>
<punc>.</punc>
</s>
<s snum="8">
<wf cmd="ignore" pos="IN">Since</wf>
<wf cmd="done" pos="NN" lemma="april" wnsn="1" lexsn="1:28:00::">April</wf>
<wf cmd="done" pos="JJ" ot="notag">15</wf>
<punc>,</punc>
<wf cmd="done" pos="CD" ot="notag">1962</wf>
<punc>,</punc>
<wf cmd="done" pos="VB" lemma="be" wnsn="5" lexsn="2:42:04::" oed_id="/dictionary/sense/en_us_NOAD3e_2012/m_en_us1225404.003">is</wf>
<wf cmd="done" pos="VB" ot="notag">on</wf>
<wf cmd="done" pos="NN" lemma="sunday" wnsn="1" lexsn="1:28:00::">Sunday</wf>
<wf cmd="ignore" pos="PRP$">your</wf>
<wf cmd="done" pos="NN" lemma="return" wnsn="1" lexsn="1:10:01::" oed_id="/dictionary/sense/en_us_NOAD3e_2012/m_en_us1284725.025">return</wf>
<wf cmd="ignore" pos="IN">for</wf>
<wf cmd="ignore" pos="DT">the</wf>
<wf cmd="done" pos="NN" lemma="calendar_year" wnsn="1" lexsn="1:28:00::">calendar_year</wf>
<wf cmd="done" pos="CD" ot="notag">1961</wf>
<wf cmd="ignore" pos="MD">will</wf>
<wf cmd="done" pos="VB" lemma="be" wnsn="1" lexsn="2:42:03::" oed_id="/dictionary/sense/en_us_NOAD3e_2012/m_en_us1225404.008">be</wf>
<wf cmd="done" pos="RB" lemma="timely" wnsn="1" lexsn="4:02:00::">timely</wf>
<wf cmd="done" pos="VB" lemma="file" wnsn="1" lexsn="2:32:02::" oed_id="/dictionary/sense/en_us_NOAD3e_2012/m_en_us1247009.004">filed</wf>
<wf cmd="ignore" pos="IN">if</wf>
<wf cmd="ignore" pos="PRP">it</wf>
<wf cmd="done" pos="VBZ" ot="notag">is</wf>
<wf cmd="done" pos="VB" lemma="file" wnsn="1" lexsn="2:32:02::" oed_id="/dictionary/sense/en_us_NOAD3e_2012/m_en_us1247009.004">filed</wf>
<wf cmd="done" pos="RB" ot="notag">on</wf>
<wf cmd="ignore" pos="CC">or</wf>
<wf cmd="ignore" pos="IN">before</wf>
<wf cmd="done" pos="NN" lemma="monday" wnsn="1" lexsn="1:28:00::">Monday</wf>
<punc>,</punc>
<wf cmd="done" pos="NN" lemma="april" wnsn="1" lexsn="1:28:00::">April</wf>
<wf cmd="done" pos="JJ" ot="notag">16</wf>
<punc>,</punc>
<wf cmd="done" pos="CD" ot="notag">1962</wf>
<punc>.</punc>
</s>
</p>
<p pnum="4">
<s snum="9">
<wf cmd="ignore" pos="IN">If</wf>
<wf cmd="ignore" pos="PRP">you</wf>
<wf cmd="done" pos="VB" lemma="mail" wnsn="1" lexsn="2:35:00::" oed_id="/dictionary/sense/en_us_NOAD3e_2012/m_en_us1265390.007">mail</wf>
<wf cmd="ignore" pos="DT">a</wf>
<wf cmd="done" pos="NN" lemma="return" wnsn="1" lexsn="1:10:01::" oed_id="/dictionary/sense/en_us_NOAD3e_2012/m_en_us1284725.025">return</wf>
<wf cmd="ignore" pos="CC">or</wf>
<wf cmd="done" pos="NN" lemma="tax" wnsn="1" lexsn="1:21:00::" oed_id="/dictionary/sense/en_us_NOAD3e_2012/m_en_us1297266.001">tax</wf>
<wf cmd="done" pos="NN" lemma="payment" wnsn="1" lexsn="1:21:00::">payment</wf>
<punc>,</punc>
<wf cmd="ignore" pos="PRP">you</wf>
<wf cmd="ignore" pos="MD">must</wf>
<wf cmd="done" pos="VB" lemma="place" wnsn="1" lexsn="2:35:00::" oed_id="/dictionary/sense/en_us_NOAD3e_2012/m_en_us1278491.024">place</wf>
<wf cmd="ignore" pos="PRP">it</wf>
<wf cmd="ignore" pos="IN">in</wf>
<wf cmd="ignore" pos="DT">the</wf>
<wf cmd="done" pos="NN" lemma="mail" wnsn="2" lexsn="1:10:00::" oed_id="/dictionary/sense/en_us_NOAD3e_2012/m_en_us1265390.001">mails</wf>
<wf cmd="ignore" pos="IN">in</wf>
<wf cmd="done" pos="JJ" lemma="ample" wnsn="1" lexsn="3:00:00::">ample</wf>
<wf cmd="done" pos="NN" lemma="time" wnsn="2" lexsn="1:28:05::">time</wf>
<wf cmd="ignore" pos="TO">to</wf>
<wf cmd="done" pos="VB" lemma="reach" wnsn="1" lexsn="2:38:01::" oed_id="/dictionary/sense/en_us_NOAD3e_2012/m_en_us1283234.007">reach</wf>
<wf cmd="ignore" pos="DT">the</wf>
<wf cmd="done" pos="NN" lemma="district" wnsn="1" lexsn="1:15:00::">district</wf>
<wf cmd="done" pos="NN" lemma="director" wnsn="1" lexsn="1:18:00::">director</wf>
<wf cmd="done" pos="RB" ot="notag">on</wf>
<wf cmd="ignore" pos="CC">or</wf>
<wf cmd="ignore" pos="IN">before</wf>
<wf cmd="ignore" pos="DT">the</wf>
<wf cmd="done" pos="NN" lemma="due_date" wnsn="1" lexsn="1:28:00::">due_date</wf>
<punc>.</punc>
</s>
</p>
<p pnum="5">
<s snum="10">
<wf cmd="ignore" pos="IN">If</wf>
<wf cmd="ignore" pos="PRP">you</wf>
<wf cmd="done" pos="VBD" ot="notag">were</wf>
<wf cmd="done" pos="VB" lemma="require" wnsn="3" lexsn="2:32:00::">required</wf>
<wf cmd="ignore" pos="TO">to</wf>
<wf cmd="done" pos="VB" lemma="file" wnsn="1" lexsn="2:32:02::" oed_id="/dictionary/sense/en_us_NOAD3e_2012/m_en_us1247009.004">file</wf>
<wf cmd="ignore" pos="DT">a</wf>
<wf cmd="done" pos="NN" lemma="declaration_of_estimated_tax" wnsn="1" lexsn="1:10:00::">declaration_of_estimated_tax</wf>
<wf cmd="ignore" pos="IN">for</wf>
<wf cmd="ignore" pos="DT">the</wf>
<wf cmd="done" pos="NN" lemma="calendar_year" wnsn="1" lexsn="1:28:00::">calendar_year</wf>
<wf cmd="done" pos="CD" ot="notag">1961</wf>
<punc>,</punc>
<wf cmd="ignore" pos="PRP">it</wf>
<wf cmd="done" pos="VB" lemma="be" wnsn="1" lexsn="2:42:03::">is</wf>
<wf cmd="done" pos="RB" lemma="not" wnsn="1" lexsn="4:02:00::" oed_id="/dictionary/sense/en_us_NOAD3e_2012/m_en_us1272156.001">not</wf>
<wf cmd="done" pos="JJ" lemma="necessary" wnsn="1" lexsn="3:00:00::" oed_id="/dictionary/sense/en_us_NOAD3e_2012/m_en_us1270794.001">necessary</wf>
<wf cmd="ignore" pos="TO">to</wf>
<wf cmd="done" pos="VB" lemma="pay" wnsn="1" lexsn="2:40:00::" oed_id="/dictionary/sense/en_us_NOAD3e_2012/m_en_us1276209.001">pay</wf>
<wf cmd="ignore" pos="DT">the</wf>
<wf cmd="done" pos="JJ" lemma="fourth" wnsn="1" lexsn="5:00:00:ordinal:00">fourth</wf>
<wf cmd="done" pos="NN" lemma="installment" wnsn="1" lexsn="1:21:00::" oed_id="/dictionary/sense/en_us_NOAD3e_2012/m_en_us1258374.001">installment</wf>
<wf cmd="done" pos="RB" ot="notag">otherwise</wf>
<wf cmd="done" pos="JJ" lemma="due" wnsn="1" lexsn="3:00:00::" oed_id="/dictionary/sense/en_us_NOAD3e_2012/m_en_us1242387.001">due</wf>
<wf cmd="ignore" pos="IN">on</wf>
<wf cmd="done" pos="NN" lemma="january" wnsn="1" lexsn="1:28:00::">January</wf>
<wf cmd="done" pos="JJ" ot="notag">15</wf>
<punc>,</punc>
<wf cmd="done" pos="CD" ot="notag">1962</wf>
<punc>,</punc>
<wf cmd="ignore" pos="IN">if</wf>
<wf cmd="ignore" pos="PRP">you</wf>
<wf cmd="done" pos="VB" lemma="file" wnsn="1" lexsn="2:32:02::" oed_id="/dictionary/sense/en_us_NOAD3e_2012/m_en_us1247009.004">file</wf>
<wf cmd="ignore" pos="PRP$">your</wf>
<wf cmd="done" pos="NN" lemma="income_tax_return" wnsn="1" lexsn="1:10:00::">income_tax_return</wf>
<wf cmd="done" pos="CD" pn="other" ot="notag">Form_1040</wf>
<punc>,</punc>
<wf cmd="ignore" pos="CC">and</wf>
<wf cmd="done" pos="VB" lemma="pay" wnsn="1" lexsn="2:40:00::" oed_id="/dictionary/sense/en_us_NOAD3e_2012/m_en_us1276209.001">pay</wf>
<wf cmd="ignore" pos="PRP$">your</wf>
<wf cmd="done" pos="NN" lemma="tax" wnsn="1" lexsn="1:21:00::" oed_id="/dictionary/sense/en_us_NOAD3e_2012/m_en_us1297266.001">tax</wf>
<wf cmd="done" pos="RB" lemma="in_full" wnsn="1" lexsn="4:02:00::">in_full</wf>
<wf cmd="ignore" pos="IN">for</wf>
<wf cmd="ignore" pos="DT">the</wf>
<wf cmd="done" pos="NN" lemma="calendar_year" wnsn="1" lexsn="1:28:00::">calendar_year</wf>
<wf cmd="done" pos="CD" ot="notag">1961</wf>
<wf cmd="ignore" pos="IN">by</wf>
<wf cmd="done" pos="NN" lemma="january" wnsn="1" lexsn="1:28:00::">January</wf>
<wf cmd="done" pos="CD" ot="notag">31</wf>
<punc>,</punc>
<wf cmd="done" pos="CD" ot="notag">1962</wf>
<punc>.</punc>
</s>
<s snum="11">
<wf cmd="ignore" pos="DT">The</wf>
<wf cmd="done" pos="NN" lemma="filing" wnsn="1" lexsn="1:10:00::" oed_id="/dictionary/sense/en_us_NOAD3e_2012/m_en_us1247009.004">filing</wf>
<wf cmd="ignore" pos="IN">of</wf>
<wf cmd="ignore" pos="DT">an</wf>
<wf cmd="done" pos="JJ" lemma="original" wnsn="1" lexsn="5:00:01:first:00" oed_id="/dictionary/sense/en_us_NOAD3e_2012/m_en_us1273935.003">original</wf>
<wf cmd="ignore" pos="CC">or</wf>
<wf cmd="done" pos="JJ" lemma="amended" wnsn="1" lexsn="3:00:00::">amended</wf>
<wf cmd="done" pos="NN" lemma="declaration" wnsn="2" lexsn="1:10:02::">declaration</wf>
<punc>,</punc>
<wf cmd="done" pos="RB" ot="notag">otherwise</wf>
<wf cmd="done" pos="JJ" lemma="due" wnsn="1" lexsn="3:00:00::" oed_id="/dictionary/sense/en_us_NOAD3e_2012/m_en_us1242387.001">due</wf>
<wf cmd="ignore" pos="IN">on</wf>
<wf cmd="done" pos="NN" lemma="january" wnsn="1" lexsn="1:28:00::">January</wf>
<wf cmd="done" pos="JJ" ot="notag">15</wf>
<punc>,</punc>
<wf cmd="done" pos="CD" ot="notag">1962</wf>
<punc>,</punc>
<wf cmd="done" pos="VBZ" ot="notag">is</wf>
<wf cmd="done" pos="RB" lemma="also" wnsn="1" lexsn="4:02:00::">also</wf>
<wf cmd="done" pos="VB" lemma="waive" wnsn="1" lexsn="2:41:00::">waived</wf>
<punc>,</punc>
<wf cmd="ignore" pos="IN">if</wf>
<wf cmd="ignore" pos="PRP">you</wf>
<wf cmd="done" pos="VB" lemma="file" wnsn="1" lexsn="2:32:02::" oed_id="/dictionary/sense/en_us_NOAD3e_2012/m_en_us1247009.004">file</wf>
<wf cmd="ignore" pos="PRP$">your</wf>
<wf cmd="done" pos="CD" pn="other" ot="notag">Form_1040</wf>
<wf cmd="ignore" pos="IN">for</wf>
<wf cmd="done" pos="CD" ot="notag">1961</wf>
<wf cmd="ignore" pos="CC">and</wf>
<wf cmd="done" pos="VB" lemma="pay" wnsn="1" lexsn="2:40:00::" oed_id="/dictionary/sense/en_us_NOAD3e_2012/m_en_us1276209.001">pay</wf>
<wf cmd="ignore" pos="DT">the</wf>
<wf cmd="done" pos="JJ" lemma="full" wnsn="2" lexsn="5:00:01:whole:00" oed_id="/dictionary/sense/en_us_NOAD3e_2012/m_en_us1249427.008">full</wf>
<wf cmd="done" pos="NN" lemma="tax" wnsn="1" lexsn="1:21:00::" oed_id="/dictionary/sense/en_us_NOAD3e_2012/m_en_us1297266.001">tax</wf>
<wf cmd="ignore" pos="IN">by</wf>
<wf cmd="done" pos="NN" lemma="january" wnsn="1" lexsn="1:28:00::">January</wf>
<wf cmd="done" pos="CD" ot="notag">31</wf>
<punc>,</punc>
<wf cmd="done" pos="CD" ot="notag">1962</wf>
<punc>.</punc>
</s>
<s snum="12">
<wf cmd="done" pos="NN" lemma="farmer" wnsn="1" lexsn="1:18:00::" oed_id="/dictionary/sense/en_us_NOAD3e_2012/m_en_us1246285.001">Farmers</wf>
<punc>,</punc>
<wf cmd="ignore" pos="IN">for</wf>
<wf cmd="ignore" pos="DT">these</wf>
<wf cmd="done" pos="NN" lemma="purpose" wnsn="1" lexsn="1:09:00::">purposes</wf>
<punc>,</punc>
<wf cmd="done" pos="VB" lemma="have" wnsn="9" lexsn="2:40:01::" oed_id="/dictionary/sense/en_us_NOAD3e_2012/m_en_us1253820.001">have</wf>
<wf cmd="ignore" pos="IN">until</wf>
<wf cmd="done" pos="NN" lemma="february" wnsn="1" lexsn="1:28:00::">February</wf>
<wf cmd="done" pos="JJ" ot="notag">15</wf>
<punc>,</punc>
<wf cmd="done" pos="CD" ot="notag">1962</wf>
<punc>,</punc>
<wf cmd="ignore" pos="TO">to</wf>
<wf cmd="done" pos="VB" lemma="file" wnsn="1" lexsn="2:32:02::" oed_id="/dictionary/sense/en_us_NOAD3e_2012/m_en_us1247009.004">file</wf>
<wf cmd="done" pos="CD" pn="other" ot="notag">Form_1040</wf>
<wf cmd="ignore" pos="CC">and</wf>
<wf cmd="done" pos="VB" lemma="pay" wnsn="1" lexsn="2:40:00::" oed_id="/dictionary/sense/en_us_NOAD3e_2012/m_en_us1276209.001">pay</wf>
<wf cmd="ignore" pos="DT">the</wf>
<wf cmd="done" pos="NN" lemma="tax" wnsn="1" lexsn="1:21:00::" oed_id="/dictionary/sense/en_us_NOAD3e_2012/m_en_us1297266.001">tax</wf>
<wf cmd="done" pos="RB" lemma="in_full" wnsn="1" lexsn="4:02:00::">in_full</wf>
<wf cmd="ignore" pos="IN">for</wf>
<wf cmd="ignore" pos="DT">the</wf>
<wf cmd="done" pos="NN" lemma="calendar_year" wnsn="1" lexsn="1:28:00::">calendar_year</wf>
<wf cmd="done" pos="CD" ot="notag">1961</wf>
<punc>.</punc>
</s>
<s snum="13">
<wf cmd="done" pos="NN" lemma="fiscal_year" wnsn="1" lexsn="1:28:00::">Fiscal_year</wf>
<wf cmd="done" pos="NN" lemma="taxpayer" wnsn="1" lexsn="1:18:00::">taxpayers</wf>
<wf cmd="done" pos="VB" lemma="have" wnsn="9" lexsn="2:40:01::" oed_id="/dictionary/sense/en_us_NOAD3e_2012/m_en_us1253820.001">have</wf>
<wf cmd="ignore" pos="IN">until</wf>
<wf cmd="ignore" pos="DT">the</wf>
<wf cmd="done" pos="JJ" lemma="last" wnsn="2" lexsn="3:00:00::" oed_id="/dictionary/sense/en_us_NOAD3e_2012/m_en_us1262310.001">last</wf>
<wf cmd="done" pos="NN" lemma="day" wnsn="1" lexsn="1:28:00::" oed_id="/dictionary/sense/en_us_NOAD3e_2012/m_en_us1238506.001">day</wf>
<wf cmd="ignore" pos="IN">of</wf>
<wf cmd="ignore" pos="DT">the</wf>
<wf cmd="done" pos="JJ" lemma="first" wnsn="1" lexsn="3:00:00::" oed_id="/dictionary/sense/en_us_NOAD3e_2012/m_en_us1247284.001">first</wf>
<wf cmd="done" pos="NN" lemma="month" wnsn="1" lexsn="1:28:01::">month</wf>
<wf cmd="done" pos="VB" lemma="follow" wnsn="2" lexsn="2:42:00::" oed_id="/dictionary/sense/en_us_NOAD3e_2012/m_en_us1248194.006">following</wf>
<wf cmd="ignore" pos="DT">the</wf>
<wf cmd="done" pos="NN" lemma="close" wnsn="1" lexsn="1:28:00::" oed_id="/dictionary/sense/en_us_NOAD3e_2012/m_en_us1233815.013">close</wf>
<wf cmd="ignore" pos="IN">of</wf>
<wf cmd="ignore" pos="DT">the</wf>
<wf cmd="done" pos="NN" lemma="fiscal_year" wnsn="1" lexsn="1:28:00::">fiscal_year</wf>
<punc>(</punc>
<wf cmd="done" pos="NN" lemma="farmer" wnsn="1" lexsn="1:18:00::" oed_id="/dictionary/sense/en_us_NOAD3e_2012/m_en_us1246285.001">farmers</wf>
<wf cmd="ignore" pos="IN">until</wf>
<wf cmd="ignore" pos="DT">the</wf>
<wf cmd="done" pos="JJ" lemma="15th" wnsn="1" lexsn="5:00:00:ordinal:00">15_th</wf>
<wf cmd="done" pos="NN" lemma="day" wnsn="1" lexsn="1:28:00::" oed_id="/dictionary/sense/en_us_NOAD3e_2012/m_en_us1238506.001">day</wf>
<wf cmd="ignore" pos="IN">of</wf>
<wf cmd="ignore" pos="DT">the</wf>
<wf cmd="done" pos="JJ" lemma="2d" wnsn="1" lexsn="5:00:00:ordinal:00">2_d</wf>
<wf cmd="done" pos="NN" lemma="month" wnsn="1" lexsn="1:28:01::">month</wf>
<punc>)</punc>
<punc>.</punc>
</s>
<s snum="14">
<wf cmd="done" pos="RB" lemma="see" wnsn="0" lexsn="4:02:00::">See</wf>
<wf cmd="done" pos="NN" lemma="chapter" wnsn="1" lexsn="1:10:00::" oed_id="/dictionary/sense/en_us_NOAD3e_2012/m_en_us1232115.001">Chapter</wf>
<wf cmd="done" pos="CD" ot="notag">38</wf>
<punc>.</punc>
</s>
</p>
<p pnum="6">
<s snum="15">
<wf cmd="done" pos="JJ" lemma="nonresident" wnsn="1" lexsn="3:00:00::">Nonresident</wf>
<wf cmd="done" pos="NN" lemma="alien" wnsn="1" lexsn="1:18:00::">aliens</wf>
<wf cmd="done" pos="VB" lemma="live" wnsn="1" lexsn="2:42:08::" oed_id="/dictionary/sense/en_us_NOAD3e_2012/m_en_us1263900.008">living</wf>
<wf cmd="done" pos="VB" ot="notag">in</wf>
<wf cmd="done" pos="NN" lemma="canada" wnsn="1" lexsn="1:15:00::">Canada</wf>
<wf cmd="ignore" pos="CC">or</wf>
<wf cmd="done" pos="NN" lemma="mexico" wnsn="1" lexsn="1:15:00::">Mexico</wf>
<wf cmd="ignore" pos="WP">who</wf>
<wf cmd="done" pos="VB" lemma="earn" wnsn="1" lexsn="2:40:01::">earn</wf>
<wf cmd="done" pos="NN" lemma="wage" wnsn="1" lexsn="1:21:00::">wages</wf>
<wf cmd="ignore" pos="IN">in</wf>
<wf cmd="ignore" pos="DT">the</wf>
<wf cmd="done" pos="NN" lemma="united_states" wnsn="1" lexsn="1:15:00::">United_States</wf>
<wf cmd="ignore" pos="MD">may</wf>
<wf cmd="done" pos="VB" lemma="be" wnsn="1" lexsn="2:42:03::" oed_id="/dictionary/sense/en_us_NOAD3e_2012/m_en_us1225404.008">be</wf>
<wf cmd="done" pos="JJ" lemma="subject" wnsn="0" lexsn="5:00:01:taxable:00" oed_id="/dictionary/sense/en_us_NOAD3e_2012/m_en_us1295267.013">subject</wf>
<wf cmd="done" pos="JJ" ot="notag">to</wf>
<wf cmd="done" pos="NN" lemma="withholding" wnsn="1" lexsn="1:04:00::">withholding</wf>
<wf cmd="ignore" pos="IN">of</wf>
<wf cmd="done" pos="NN" lemma="tax" wnsn="1" lexsn="1:21:00::" oed_id="/dictionary/sense/en_us_NOAD3e_2012/m_en_us1297266.001">tax</wf>
<wf cmd="ignore" pos="IN">on</wf>
<wf cmd="ignore" pos="PRP$">their</wf>
<wf cmd="done" pos="NN" lemma="wage" wnsn="1" lexsn="1:21:00::">wages</wf>
<punc>,</punc>
<wf cmd="ignore" pos="DT">the</wf>
<wf cmd="done" pos="RB" lemma="same" wnsn="0" lexsn="4:02:00::">same</wf>
<wf cmd="ignore" pos="IN">as</wf>
<wf cmd="ignore" pos="IN">if</wf>
<wf cmd="ignore" pos="PRP">they</wf>
<wf cmd="done" pos="VB" lemma="be" wnsn="2" lexsn="2:42:06::" oed_id="/dictionary/sense/en_us_NOAD3e_2012/m_en_us1225404.008">were</wf>
<wf cmd="done" pos="NN" lemma="citizen" wnsn="1" lexsn="1:18:00::">citizens</wf>
<wf cmd="ignore" pos="IN">of</wf>
<wf cmd="ignore" pos="DT">the</wf>
<wf cmd="done" pos="NN" lemma="united_states" wnsn="1" lexsn="1:15:00::">United_States</wf>
<punc>.</punc>
</s>
<s snum="16">
<wf cmd="ignore" pos="PRP$">Their</wf>
<wf cmd="done" pos="NN" lemma="united_states" wnsn="1" lexsn="1:15:00::">United_States</wf>
<wf cmd="done" pos="NN" lemma="tax_return" wnsn="1" lexsn="1:10:00::">tax_returns</wf>
<wf cmd="done" pos="VB" lemma="be_due" wnsn="1" lexsn="2:42:00::">are_due</wf>
<wf cmd="done" pos="NN" lemma="april" wnsn="1" lexsn="1:28:00::">April</wf>
<wf cmd="done" pos="JJ" ot="notag">16</wf>
<punc>,</punc>
<wf cmd="done" pos="CD" ot="notag">1962</wf>
<punc>.</punc>
</s>
<s snum="17">
<wf cmd="done" pos="RB" lemma="however" wnsn="1" lexsn="4:02:00::" oed_id="/dictionary/sense/en_us_NOAD3e_2012/m_en_us1256065.001">However</wf>
<punc>,</punc>
<wf cmd="ignore" pos="IN">if</wf>
<wf cmd="ignore" pos="PRP$">their</wf>
<wf cmd="done" pos="NN" lemma="united_states" wnsn="1" lexsn="1:15:00::">United_States</wf>
<wf cmd="done" pos="NN" lemma="income" wnsn="1" lexsn="1:21:00::">income</wf>
<wf cmd="done" pos="VB" lemma="be" wnsn="1" lexsn="2:42:03::" oed_id="/dictionary/sense/en_us_NOAD3e_2012/m_en_us1225404.008">is</wf>
<wf cmd="done" pos="RB" lemma="not" wnsn="1" lexsn="4:02:00::" oed_id="/dictionary/sense/en_us_NOAD3e_2012/m_en_us1272156.001">not</wf>
<wf cmd="done" pos="JJ" lemma="subject" wnsn="0" lexsn="5:00:01:taxable:00" oed_id="/dictionary/sense/en_us_NOAD3e_2012/m_en_us1295267.013">subject</wf>
<wf cmd="done" pos="JJ" ot="notag">to</wf>
<wf cmd="ignore" pos="DT">the</wf>
<wf cmd="done" pos="NN" lemma="withholding" wnsn="1" lexsn="1:04:00::">withholding</wf>
<wf cmd="ignore" pos="IN">of</wf>
<wf cmd="done" pos="NN" lemma="tax" wnsn="1" lexsn="1:21:00::" oed_id="/dictionary/sense/en_us_NOAD3e_2012/m_en_us1297266.001">tax</wf>
<wf cmd="ignore" pos="IN">on</wf>
<wf cmd="done" pos="NN" lemma="wage" wnsn="1" lexsn="1:21:00::">wages</wf>
<punc>,</punc>
<wf cmd="ignore" pos="PRP$">their</wf>
<wf cmd="done" pos="NN" lemma="return" wnsn="1" lexsn="1:10:01::" oed_id="/dictionary/sense/en_us_NOAD3e_2012/m_en_us1284725.025">returns</wf>
<wf cmd="done" pos="VB" lemma="be_due" wnsn="1" lexsn="2:42:00::">are_due</wf>
<wf cmd="done" pos="NN" lemma="june" wnsn="1" lexsn="1:28:00::">June</wf>
<wf cmd="done" pos="JJ" ot="notag">15</wf>
<punc>,</punc>
<wf cmd="done" pos="CD" ot="notag">1962</wf>
<punc>,</punc>
<wf cmd="ignore" pos="IN">if</wf>
<wf cmd="ignore" pos="PRP">they</wf>
<wf cmd="done" pos="VB" lemma="use" wnsn="1" lexsn="2:34:01::" oed_id="/dictionary/sense/en_us_NOAD3e_2012/m_en_us1303226.001">use</wf>
<wf cmd="ignore" pos="DT">a</wf>
<wf cmd="done" pos="NN" lemma="calendar_year" wnsn="1" lexsn="1:28:00::">calendar_year</wf>
<punc>,</punc>
<wf cmd="ignore" pos="CC">or</wf>
<wf cmd="ignore" pos="DT">the</wf>
<wf cmd="done" pos="JJ" lemma="15th" wnsn="1" lexsn="5:00:00:ordinal:00">15_th</wf>
<wf cmd="done" pos="NN" lemma="day" wnsn="1" lexsn="1:28:00::" oed_id="/dictionary/sense/en_us_NOAD3e_2012/m_en_us1238506.001">day</wf>
<wf cmd="ignore" pos="IN">of</wf>
<wf cmd="ignore" pos="DT">the</wf>
<wf cmd="done" pos="JJ" lemma="6th" wnsn="1" lexsn="5:00:00:ordinal:00">6_th</wf>
<wf cmd="done" pos="NN" lemma="month" wnsn="1" lexsn="1:28:01::">month</wf>
<wf cmd="ignore" pos="IN">after</wf>
<wf cmd="ignore" pos="DT">the</wf>
<wf cmd="done" pos="NN" lemma="close" wnsn="1" lexsn="1:28:00::" oed_id="/dictionary/sense/en_us_NOAD3e_2012/m_en_us1233815.013">close</wf>
<wf cmd="ignore" pos="IN">of</wf>
<wf cmd="ignore" pos="PRP$">their</wf>
<wf cmd="done" pos="NN" lemma="fiscal_year" wnsn="1" lexsn="1:28:00::">fiscal_year</wf>
<punc>.</punc>
</s>
</p>
<p pnum="7">
<s snum="18">
<wf cmd="ignore" pos="IN">If</wf>
<wf cmd="ignore" pos="PRP">you</wf>
<wf cmd="done" pos="VB" lemma="be" wnsn="1" lexsn="2:42:03::" oed_id="/dictionary/sense/en_us_NOAD3e_2012/m_en_us1225404.008">are</wf>
<wf cmd="ignore" pos="DT">a</wf>
<wf cmd="done" pos="JJ" lemma="nonresident" wnsn="1" lexsn="3:00:00::">nonresident</wf>
<wf cmd="done" pos="NN" lemma="alien" wnsn="1" lexsn="1:18:00::">alien</wf>
<wf cmd="ignore" pos="CC">and</wf>
<wf cmd="ignore" pos="DT">a</wf>
<wf cmd="done" pos="NN" lemma="resident" wnsn="1" lexsn="1:18:00::" oed_id="/dictionary/sense/en_us_NOAD3e_2012/m_en_us1284460.001">resident</wf>
<wf cmd="ignore" pos="IN">of</wf>
<wf cmd="done" pos="NN" lemma="puerto_rico" wnsn="1" lexsn="1:15:00::">Puerto_Rico</wf>
<punc>,</punc>
<wf cmd="ignore" pos="PRP$">your</wf>
<wf cmd="done" pos="NN" lemma="return" wnsn="1" lexsn="1:10:01::" oed_id="/dictionary/sense/en_us_NOAD3e_2012/m_en_us1284725.025">return</wf>
<wf cmd="done" rdf="be_due" pos="VB" lemma="be_due" wnsn="1" lexsn="2:42:00::">is</wf>
<wf cmd="done" pos="RB" lemma="also" wnsn="1" lexsn="4:02:00::">also</wf>
<wf cmd="done" pos="JJ" ot="notag">due</wf>
<wf cmd="done" pos="NN" lemma="june" wnsn="1" lexsn="1:28:00::">June</wf>
<wf cmd="done" pos="JJ" ot="notag">15</wf>
<punc>,</punc>
<wf cmd="done" pos="CD" ot="notag">1962</wf>
<punc>,</punc>
<wf cmd="ignore" pos="CC">or</wf>
<wf cmd="ignore" pos="DT">the</wf>
<wf cmd="done" pos="JJ" lemma="15th" wnsn="1" lexsn="5:00:00:ordinal:00">15_th</wf>
<wf cmd="done" pos="NN" lemma="day" wnsn="1" lexsn="1:28:00::" oed_id="/dictionary/sense/en_us_NOAD3e_2012/m_en_us1238506.001">day</wf>
<wf cmd="ignore" pos="IN">of</wf>
<wf cmd="ignore" pos="DT">the</wf>
<wf cmd="done" pos="JJ" lemma="6th" wnsn="1" lexsn="5:00:00:ordinal:00">6_th</wf>
<wf cmd="done" pos="NN" lemma="month" wnsn="1" lexsn="1:28:01::">month</wf>
<wf cmd="ignore" pos="IN">after</wf>
<wf cmd="ignore" pos="DT">the</wf>
<wf cmd="done" pos="NN" lemma="close" wnsn="1" lexsn="1:28:00::" oed_id="/dictionary/sense/en_us_NOAD3e_2012/m_en_us1233815.013">close</wf>
<wf cmd="ignore" pos="IN">of</wf>
<wf cmd="ignore" pos="PRP$">your</wf>
<wf cmd="done" pos="NN" lemma="fiscal_year" wnsn="1" lexsn="1:28:00::">fiscal_year</wf>
<punc>.</punc>
</s>
</p>
<p pnum="8">
<s snum="19">
<wf cmd="ignore" pos="IN">If</wf>
<wf cmd="ignore" pos="DT">a</wf>
<wf cmd="done" pos="NN" lemma="taxpayer" wnsn="1" lexsn="1:18:00::">taxpayer</wf>
<wf cmd="done" pos="VB" lemma="die" wnsn="1" lexsn="2:30:00::" oed_id="/dictionary/sense/en_us_NOAD3e_2012/m_en_us1240230.001">dies</wf>
<punc>,</punc>
<wf cmd="ignore" pos="DT">the</wf>
<wf cmd="done" pos="NN" lemma="executor" wnsn="1" lexsn="1:18:00::" oed_id="/dictionary/sense/en_us_NOAD3e_2012/m_en_us1245476.001">executor</wf>
<punc>,</punc>
<wf cmd="done" pos="NN" lemma="administrator" wnsn="2" lexsn="1:18:01::">administrator</wf>
<punc>,</punc>
<wf cmd="ignore" pos="CC">or</wf>
<wf cmd="done" pos="JJ" lemma="legal" wnsn="4" lexsn="3:01:01::" oed_id="/dictionary/sense/en_us_NOAD3e_2012/m_en_us1262801.001">legal</wf>
<wf cmd="done" pos="NN" lemma="representative" wnsn="1" lexsn="1:18:00::" oed_id="/dictionary/sense/en_us_NOAD3e_2012/m_en_us1284358.008">representative</wf>
<wf cmd="ignore" pos="MD">must</wf>
<wf cmd="done" pos="VB" lemma="file" wnsn="1" lexsn="2:32:02::" oed_id="/dictionary/sense/en_us_NOAD3e_2012/m_en_us1247009.004">file</wf>
<wf cmd="ignore" pos="DT">the</wf>
<wf cmd="done" pos="JJ" lemma="final" wnsn="1" lexsn="5:00:00:closing:00">final</wf>
<wf cmd="done" pos="NN" lemma="return" wnsn="1" lexsn="1:10:01::" oed_id="/dictionary/sense/en_us_NOAD3e_2012/m_en_us1284725.025">return</wf>
<wf cmd="ignore" pos="IN">for</wf>
<wf cmd="ignore" pos="DT">the</wf>
<wf cmd="done" pos="NN" lemma="decedent" wnsn="1" lexsn="1:18:00::">decedent</wf>
<wf cmd="done" pos="RB" ot="notag">on</wf>
<wf cmd="ignore" pos="CC">or</wf>
<wf cmd="ignore" pos="IN">before</wf>
<wf cmd="ignore" pos="DT">the</wf>
<wf cmd="done" pos="JJ" lemma="15th" wnsn="1" lexsn="5:00:00:ordinal:00">15_th</wf>
<wf cmd="done" pos="NN" lemma="day" wnsn="1" lexsn="1:28:00::" oed_id="/dictionary/sense/en_us_NOAD3e_2012/m_en_us1238506.001">day</wf>
<wf cmd="ignore" pos="IN">of</wf>
<wf cmd="ignore" pos="DT">the</wf>
<wf cmd="done" pos="JJ" lemma="4th" wnsn="1" lexsn="5:00:00:ordinal:00">4_th</wf>
<wf cmd="done" pos="NN" lemma="month" wnsn="1" lexsn="1:28:01::">month</wf>
<wf cmd="done" pos="VB" lemma="follow" wnsn="2" lexsn="2:42:00::" oed_id="/dictionary/sense/en_us_NOAD3e_2012/m_en_us1248194.006">following</wf>
<wf cmd="ignore" pos="DT">the</wf>
<wf cmd="done" pos="NN" lemma="close" wnsn="1" lexsn="1:28:00::" oed_id="/dictionary/sense/en_us_NOAD3e_2012/m_en_us1233815.013">close</wf>
<wf cmd="ignore" pos="IN">of</wf>
<wf cmd="ignore" pos="DT">the</wf>
<wf cmd="done" pos="JJ" lemma="deceased" wnsn="1" lexsn="5:00:00:dead:01">deceased</wf>
<wf cmd="done" pos="NN" lemma="taxpayer" wnsn="1" lexsn="1:18:00::">taxpayer</wf>
<wf cmd="ignore" pos="POS">'s</wf>
<wf cmd="done" pos="JJ" lemma="normal" wnsn="1" lexsn="3:00:01::" oed_id="/dictionary/sense/en_us_NOAD3e_2012/m_en_us1271996.001">normal</wf>
<wf cmd="done" pos="NN" lemma="tax" wnsn="1" lexsn="1:21:00::" oed_id="/dictionary/sense/en_us_NOAD3e_2012/m_en_us1297266.001">tax</wf>
<wf cmd="done" pos="NN" lemma="year" wnsn="2" lexsn="1:28:02::">year</wf>
<punc>.</punc>
</s>
<s snum="20">
<wf cmd="done" pos="VB" lemma="suppose" wnsn="1" lexsn="2:32:00::" oed_id="/dictionary/sense/en_us_NOAD3e_2012/m_en_us1295947.001">Suppose</wf>
<wf cmd="done" rdf="person" pos="NNP" lemma="person" wnsn="1" lexsn="1:03:00::" pn="person">John_Jones</wf>
<punc>,</punc>
<wf cmd="ignore" pos="WP">who</wf>
<punc>,</punc>
<wf cmd="ignore" pos="IN">for</wf>
<wf cmd="done" pos="CD" ot="notag">1960</wf>
<punc>,</punc>
<wf cmd="done" pos="VB" lemma="file" wnsn="1" lexsn="2:32:02::" oed_id="/dictionary/sense/en_us_NOAD3e_2012/m_en_us1247009.004">filed</wf>
<wf cmd="ignore" pos="IN">on</wf>
<wf cmd="ignore" pos="DT">the</wf>
<wf cmd="done" pos="NN" lemma="basis" wnsn="1" lexsn="1:24:00::">basis</wf>
<wf cmd="ignore" pos="IN">of</wf>
<wf cmd="ignore" pos="DT">a</wf>
<wf cmd="done" pos="NN" lemma="calendar_year" wnsn="1" lexsn="1:28:00::">calendar_year</wf>
<punc>,</punc>
<wf cmd="done" pos="VB" lemma="die" wnsn="1" lexsn="2:30:00::" oed_id="/dictionary/sense/en_us_NOAD3e_2012/m_en_us1240230.001">died</wf>
<wf cmd="done" pos="NN" lemma="june" wnsn="1" lexsn="1:28:00::">June</wf>
<wf cmd="done" pos="JJ" ot="notag">20</wf>
<punc>,</punc>
<wf cmd="done" pos="CD" ot="notag">1961</wf>
<punc>.</punc>
</s>
<s snum="21">
<wf cmd="ignore" pos="PRP$">His</wf>
<wf cmd="done" pos="NN" lemma="return" wnsn="1" lexsn="1:10:01::" oed_id="/dictionary/sense/en_us_NOAD3e_2012/m_en_us1284725.025">return</wf>
<wf cmd="ignore" pos="IN">for</wf>
<wf cmd="ignore" pos="DT">the</wf>
<wf cmd="done" pos="NN" lemma="period" wnsn="1" lexsn="1:28:00::" oed_id="/dictionary/sense/en_us_NOAD3e_2012/m_en_us1276979.001">period</wf>
<wf cmd="done" pos="NN" lemma="january" wnsn="1" lexsn="1:28:00::">January</wf>
<wf cmd="done" pos="JJ" ot="notag">1</wf>
<wf cmd="ignore" pos="TO">to</wf>
<wf cmd="done" pos="NN" lemma="june" wnsn="1" lexsn="1:28:00::">June</wf>
<wf cmd="done" pos="JJ" ot="notag">20</wf>
<punc>,</punc>
<wf cmd="done" pos="CD" ot="notag">1961</wf>
<punc>,</punc>
<wf cmd="done" pos="VB" lemma="be_due" wnsn="1" lexsn="2:42:00::">is_due</wf>
<wf cmd="done" pos="NN" lemma="april" wnsn="1" lexsn="1:28:00::">April</wf>
<wf cmd="done" pos="JJ" ot="notag">16</wf>
<punc>,</punc>
<wf cmd="done" pos="CD" ot="notag">1962</wf>
<punc>.</punc>
</s>
</p>
<p pnum="9">
<s snum="22">
<wf cmd="ignore" pos="DT">The</wf>
<wf cmd="done" pos="NN" lemma="return" wnsn="1" lexsn="1:10:01::" oed_id="/dictionary/sense/en_us_NOAD3e_2012/m_en_us1284725.025">return</wf>
<wf cmd="ignore" pos="IN">for</wf>
<wf cmd="ignore" pos="DT">a</wf>
<wf cmd="done" pos="NN" lemma="decedent" wnsn="1" lexsn="1:18:00::">decedent</wf>
<wf cmd="ignore" pos="MD">may</wf>
<wf cmd="done" pos="RB" lemma="also" wnsn="1" lexsn="4:02:00::">also</wf>
<wf cmd="done" pos="VB" lemma="serve" wnsn="1" lexsn="2:42:03::" oed_id="/dictionary/sense/en_us_NOAD3e_2012/m_en_us1289303.014">serve</wf>
<wf cmd="done" pos="VB" ot="notag">as</wf>
<wf cmd="ignore" pos="DT">a</wf>
<wf cmd="done" pos="NN" lemma="claim" wnsn="3" lexsn="1:04:00::" oed_id="/dictionary/sense/en_us_NOAD3e_2012/m_en_us1233473.008">claim</wf>
<wf cmd="ignore" pos="IN">for</wf>
<wf cmd="done" pos="NN" lemma="refund" wnsn="2" lexsn="1:04:00::">refund</wf>
<wf cmd="ignore" pos="IN">of</wf>
<wf cmd="ignore" pos="DT">an</wf>
<wf cmd="done" pos="NN" lemma="overpayment" wnsn="1" lexsn="1:21:00::">overpayment</wf>
<wf cmd="ignore" pos="IN">of</wf>
<wf cmd="done" pos="NN" lemma="tax" wnsn="1" lexsn="1:21:00::" oed_id="/dictionary/sense/en_us_NOAD3e_2012/m_en_us1297266.001">tax</wf>
<punc>.</punc>
</s>
<s snum="23">
<wf cmd="ignore" pos="IN">In</wf>
<wf cmd="done" pos="JJ" lemma="such" wnsn="0" lexsn="5:00:01:specified:00">such</wf>
<wf cmd="ignore" pos="DT">a</wf>
<wf cmd="done" pos="NN" lemma="case" wnsn="2" lexsn="1:26:00::" oed_id="/dictionary/sense/en_us_NOAD3e_2012/m_en_us1231100.001">case</wf>
<punc>,</punc>
<wf cmd="done" pos="CD" pn="other" ot="notag">Form_1310</wf>
<wf cmd="ignore" pos="MD">should</wf>
<wf cmd="done" pos="VB" ot="notag">be</wf>
<wf cmd="done" pos="VB" lemma="complete" wnsn="5" lexsn="2:32:00::" oed_id="/dictionary/sense/en_us_NOAD3e_2012/m_en_us1234960.010">completed</wf>
<wf cmd="ignore" pos="CC">and</wf>
<wf cmd="done" pos="VB" lemma="attach" wnsn="1" lexsn="2:35:01::" oed_id="/dictionary/sense/en_us_NOAD3e_2012/m_en_us1223653.001">attached</wf>
<wf cmd="done" pos="VB" ot="notag">to</wf>
<wf cmd="ignore" pos="DT">the</wf>
<wf cmd="done" pos="NN" lemma="return" wnsn="1" lexsn="1:10:01::" oed_id="/dictionary/sense/en_us_NOAD3e_2012/m_en_us1284725.025">return</wf>
<punc>.</punc>
</s>
<s snum="24">
<wf cmd="ignore" pos="DT">This</wf>
<wf cmd="done" pos="NN" lemma="form" wnsn="8" lexsn="1:10:01::" oed_id="/dictionary/sense/en_us_NOAD3e_2012/m_en_us1248515.017">form</wf>
<wf cmd="ignore" pos="MD">may</wf>
<wf cmd="done" pos="VB" ot="notag">be</wf>
<wf cmd="done" pos="VB" lemma="obtain" wnsn="1" lexsn="2:40:00::" oed_id="/dictionary/sense/en_us_NOAD3e_2012/m_en_us1272728.001">obtained</wf>
<wf cmd="ignore" pos="IN">from</wf>
<wf cmd="ignore" pos="DT">the</wf>
<wf cmd="done" pos="JJ" lemma="local" wnsn="0" lexsn="3:00:03::">local</wf>
<wf cmd="done" pos="NN" lemma="office" wnsn="2" lexsn="1:14:01::" oed_id="/dictionary/sense/en_us_NOAD3e_2012/m_en_us1272983.001">office</wf>
<wf cmd="ignore" pos="IN">of</wf>
<wf cmd="ignore" pos="PRP$">your</wf>
<wf cmd="done" pos="NN" lemma="district" wnsn="1" lexsn="1:15:00::">district</wf>
<wf cmd="done" pos="NN" lemma="director" wnsn="1" lexsn="1:18:00::">director</wf>
<punc>.</punc>
</s>
</p>
<p pnum="10">
<s snum="25">
<wf cmd="done" pos="NN" lemma="return" wnsn="1" lexsn="1:10:01::" oed_id="/dictionary/sense/en_us_NOAD3e_2012/m_en_us1284725.025">Returns</wf>
<wf cmd="ignore" pos="IN">of</wf>
<wf cmd="done" pos="NN" lemma="estate" wnsn="1" lexsn="1:21:02::" oed_id="/dictionary/sense/en_us_NOAD3e_2012/m_en_us1244941.001">estates</wf>
<wf cmd="ignore" pos="CC">or</wf>
<wf cmd="done" pos="NN" lemma="trust" wnsn="1" lexsn="1:21:03::" oed_id="/dictionary/sense/en_us_NOAD3e_2012/m_en_us1300715.006">trusts</wf>
<wf cmd="done" pos="VB" lemma="be_due" wnsn="1" lexsn="2:42:00::">are_due</wf>
<wf cmd="done" pos="RB" ot="notag">on</wf>
<wf cmd="ignore" pos="CC">or</wf>
<wf cmd="ignore" pos="IN">before</wf>
<wf cmd="ignore" pos="DT">the</wf>
<wf cmd="done" pos="JJ" lemma="15th" wnsn="1" lexsn="5:00:00:ordinal:00">15_th</wf>
<wf cmd="done" pos="NN" lemma="day" wnsn="1" lexsn="1:28:00::" oed_id="/dictionary/sense/en_us_NOAD3e_2012/m_en_us1238506.001">day</wf>
<wf cmd="ignore" pos="IN">of</wf>
<wf cmd="ignore" pos="DT">the</wf>
<wf cmd="done" pos="JJ" lemma="4th" wnsn="1" lexsn="5:00:00:ordinal:00">4_th</wf>
<wf cmd="done" pos="NN" lemma="month" wnsn="1" lexsn="1:28:01::">month</wf>
<wf cmd="ignore" pos="IN">after</wf>
<wf cmd="ignore" pos="DT">the</wf>
<wf cmd="done" pos="NN" lemma="close" wnsn="1" lexsn="1:28:00::" oed_id="/dictionary/sense/en_us_NOAD3e_2012/m_en_us1233815.013">close</wf>
<wf cmd="ignore" pos="IN">of</wf>
<wf cmd="ignore" pos="DT">the</wf>
<wf cmd="done" pos="NN" lemma="tax" wnsn="1" lexsn="1:21:00::" oed_id="/dictionary/sense/en_us_NOAD3e_2012/m_en_us1297266.001">tax</wf>
<wf cmd="done" pos="NN" lemma="year" wnsn="2" lexsn="1:28:02::">year</wf>
<punc>.</punc>
</s>
</p>
<p pnum="11">
<s snum="26">
<wf cmd="ignore" pos="IN">Under</wf>
<wf cmd="done" pos="JJ" lemma="unusual" wnsn="1" lexsn="3:00:00::">unusual</wf>
<wf cmd="done" pos="NN" lemma="circumstance" wnsn="1" lexsn="1:26:01::" oed_id="/dictionary/sense/en_us_NOAD3e_2012/m_en_us1233344.001">circumstances</wf>
<wf cmd="ignore" pos="DT">a</wf>
<wf cmd="done" pos="JJ" lemma="resident" wnsn="1" lexsn="3:00:00::">resident</wf>
<wf cmd="done" pos="NN" lemma="individual" wnsn="1" lexsn="1:03:00::">individual</wf>
<wf cmd="ignore" pos="MD">may</wf>
<wf cmd="done" pos="VB" ot="notag">be</wf>
<wf cmd="done" pos="VB" lemma="grant" wnsn="1" lexsn="2:40:01::" oed_id="/dictionary/sense/en_us_NOAD3e_2012/m_en_us1251908.001">granted</wf>
<wf cmd="ignore" pos="DT">an</wf>
<wf cmd="done" pos="NN" lemma="extension" wnsn="1" lexsn="1:28:00::" oed_id="/dictionary/sense/en_us_NOAD3e_2012/m_en_us1245722.001">extension</wf>
<wf cmd="ignore" pos="IN">of</wf>
<wf cmd="done" pos="NN" lemma="time" wnsn="2" lexsn="1:28:05::">time</wf>
<wf cmd="ignore" pos="TO">to</wf>
<wf cmd="done" pos="VB" lemma="file" wnsn="1" lexsn="2:32:02::" oed_id="/dictionary/sense/en_us_NOAD3e_2012/m_en_us1247009.004">file</wf>
<wf cmd="ignore" pos="DT">a</wf>
<wf cmd="done" pos="NN" lemma="return" wnsn="1" lexsn="1:10:01::" oed_id="/dictionary/sense/en_us_NOAD3e_2012/m_en_us1284725.025">return</wf>
<punc>.</punc>
</s>
<s snum="27">
<wf cmd="ignore" pos="PRP">You</wf>
<wf cmd="ignore" pos="MD">may</wf>
<wf cmd="done" pos="VB" lemma="apply" wnsn="3" lexsn="2:32:00::" oed_id="/dictionary/sense/en_us_NOAD3e_2012/m_en_us1222532.001">apply</wf>
<wf cmd="ignore" pos="IN">for</wf>
<wf cmd="done" pos="JJ" lemma="such" wnsn="0" lexsn="5:00:01:specified:00">such</wf>
<wf cmd="ignore" pos="DT">an</wf>
<wf cmd="done" pos="NN" lemma="extension" wnsn="1" lexsn="1:28:00::" oed_id="/dictionary/sense/en_us_NOAD3e_2012/m_en_us1245722.001">extension</wf>
<wf cmd="ignore" pos="IN">by</wf>
<wf cmd="done" pos="VB" lemma="file" wnsn="1" lexsn="2:32:02::" oed_id="/dictionary/sense/en_us_NOAD3e_2012/m_en_us1247009.004">filing</wf>
<wf cmd="done" pos="CD" pn="other" ot="notag">Form_2688</wf>
<punc>,</punc>
<wf cmd="done" pos="VB" pn="other" ot="notag">Application_For_Extension_Of_Time_To_File</wf>
<punc>,</punc>
<wf cmd="ignore" pos="IN">with</wf>
<wf cmd="ignore" pos="DT">the</wf>
<wf cmd="done" rdf="person" pos="NNP" lemma="person" wnsn="1" lexsn="1:03:00::" pn="person">District_Director_of_Internal_Revenue</wf>
<wf cmd="ignore" pos="IN">for</wf>
<wf cmd="ignore" pos="PRP$">your</wf>
<wf cmd="done" pos="NN" lemma="district" wnsn="1" lexsn="1:15:00::">district</wf>
<punc>,</punc>
<wf cmd="ignore" pos="CC">or</wf>
<wf cmd="ignore" pos="PRP">you</wf>
<wf cmd="ignore" pos="MD">may</wf>
<wf cmd="done" pos="VB" ot="notag">make</wf>
<wf cmd="ignore" pos="PRP$">your</wf>
<wf cmd="done" pos="NN" lemma="application" wnsn="2" lexsn="1:10:00::" oed_id="/dictionary/sense/en_us_NOAD3e_2012/m_en_us1222524.001">application</wf>
<wf cmd="ignore" pos="IN">in</wf>
<wf cmd="ignore" pos="DT">a</wf>
<wf cmd="done" pos="NN" lemma="letter" wnsn="1" lexsn="1:10:00::" oed_id="/dictionary/sense/en_us_NOAD3e_2012/m_en_us1263086.003">letter</wf>
<punc>.</punc>
</s>
<s snum="28">
<wf cmd="ignore" pos="PRP$">Your</wf>
<wf cmd="done" pos="NN" lemma="application" wnsn="2" lexsn="1:10:00::" oed_id="/dictionary/sense/en_us_NOAD3e_2012/m_en_us1222524.001">application</wf>
<wf cmd="ignore" pos="MD">must</wf>
<wf cmd="done" pos="VB" lemma="include" wnsn="1" lexsn="2:42:00::" oed_id="/dictionary/sense/en_us_NOAD3e_2012/m_en_us1257529.001">include</wf>
<wf cmd="ignore" pos="DT">the</wf>
<wf cmd="done" pos="JJ" lemma="following" wnsn="1" lexsn="5:00:01:succeeding(a):00" oed_id="/dictionary/sense/en_us_NOAD3e_2012/m_en_us1248196.004">following</wf>
<wf cmd="done" pos="NN" lemma="information" wnsn="1" lexsn="1:10:00::" oed_id="/dictionary/sense/en_us_NOAD3e_2012/m_en_us1258019.001">information</wf>
<punc>:</punc>
</s>
<s snum="29">
<punc>(</punc>
<wf cmd="done" pos="NN" ot="notag">1</wf>
<punc>)</punc>
<wf cmd="ignore" pos="PRP$">your</wf>
<wf cmd="done" pos="NN" lemma="reason" wnsn="1" lexsn="1:16:00::" oed_id="/dictionary/sense/en_us_NOAD3e_2012/m_en_us1283330.001">reasons</wf>
<wf cmd="ignore" pos="IN">for</wf>
<wf cmd="done" pos="VB" lemma="request" wnsn="1" lexsn="2:32:01::">requesting</wf>
<wf cmd="ignore" pos="DT">an</wf>
<wf cmd="done" pos="NN" lemma="extension" wnsn="1" lexsn="1:28:00::" oed_id="/dictionary/sense/en_us_NOAD3e_2012/m_en_us1245722.001">extension</wf>
<punc>,</punc>
<punc>(</punc>
<wf cmd="done" pos="NN" ot="notag">2</wf>
<punc>)</punc>
<wf cmd="ignore" pos="IN">whether</wf>
<wf cmd="ignore" pos="PRP">you</wf>
<wf cmd="done" pos="VB" lemma="file" wnsn="1" lexsn="2:32:02::" oed_id="/dictionary/sense/en_us_NOAD3e_2012/m_en_us1247009.004">filed</wf>
<wf cmd="done" pos="JJ" lemma="timely" wnsn="1" lexsn="5:00:01:punctual:00">timely</wf>
<wf cmd="done" pos="NN" lemma="income_tax_return" wnsn="1" lexsn="1:10:00::">income_tax_returns</wf>
<wf cmd="ignore" pos="IN">for</wf>
<wf cmd="ignore" pos="DT">the</wf>
<wf cmd="done" pos="JJ" lemma="3" wnsn="1" lexsn="5:00:00:cardinal:00">3</wf>
<wf cmd="done" pos="JJ" lemma="preceding" wnsn="1" lexsn="3:00:00::">preceding</wf>
<wf cmd="done" pos="NN" lemma="year" wnsn="1" lexsn="1:28:01::" oed_id="/dictionary/sense/en_us_NOAD3e_2012/m_en_us1307589.002">years</wf>
<punc>,</punc>
<wf cmd="ignore" pos="CC">and</wf>
<punc>(</punc>
<wf cmd="done" pos="NN" ot="notag">3</wf>
<punc>)</punc>
<wf cmd="ignore" pos="IN">whether</wf>
<wf cmd="ignore" pos="PRP">you</wf>
<wf cmd="done" pos="VBD" ot="notag">were</wf>
<wf cmd="done" pos="VB" lemma="require" wnsn="3" lexsn="2:32:00::">required</wf>
<wf cmd="ignore" pos="TO">to</wf>
<wf cmd="done" pos="VB" lemma="file" wnsn="1" lexsn="2:32:02::" oed_id="/dictionary/sense/en_us_NOAD3e_2012/m_en_us1247009.004">file</wf>
<wf cmd="ignore" pos="DT">an</wf>
<wf cmd="done" pos="JJ" lemma="estimated" wnsn="0" lexsn="5:00:00:calculable:00">estimated</wf>
<wf cmd="done" pos="NN" lemma="return" wnsn="1" lexsn="1:10:01::" oed_id="/dictionary/sense/en_us_NOAD3e_2012/m_en_us1284725.025">return</wf>
<wf cmd="ignore" pos="IN">for</wf>
<wf cmd="ignore" pos="DT">the</wf>
<wf cmd="done" pos="NN" lemma="year" wnsn="1" lexsn="1:28:01::" oed_id="/dictionary/sense/en_us_NOAD3e_2012/m_en_us1307589.002">year</wf>
<punc>,</punc>
<wf cmd="ignore" pos="CC">and</wf>
<wf cmd="ignore" pos="IN">if</wf>
<wf cmd="done" pos="JJ" lemma="so" wnsn="0" lexsn="5:00:00:true:00">so</wf>
<wf cmd="ignore" pos="IN">whether</wf>
<wf cmd="ignore" pos="PRP">you</wf>
<wf cmd="done" pos="VBD" ot="notag">did</wf>
<wf cmd="done" pos="VB" lemma="file" wnsn="1" lexsn="2:32:02::" oed_id="/dictionary/sense/en_us_NOAD3e_2012/m_en_us1247009.004">file</wf>
<wf cmd="ignore" pos="CC">and</wf>
<wf cmd="done" pos="VBP" ot="notag">have</wf>
<wf cmd="done" pos="VB" lemma="pay" wnsn="1" lexsn="2:40:00::" oed_id="/dictionary/sense/en_us_NOAD3e_2012/m_en_us1276209.001">paid</wf>
<wf cmd="ignore" pos="DT">the</wf>
<wf cmd="done" pos="JJ" lemma="estimated" wnsn="0" lexsn="5:00:00:calculable:00">estimated</wf>
<wf cmd="done" pos="NN" lemma="tax" wnsn="1" lexsn="1:21:00::" oed_id="/dictionary/sense/en_us_NOAD3e_2012/m_en_us1297266.001">tax</wf>
<wf cmd="done" pos="NN" lemma="payment" wnsn="1" lexsn="1:21:00::">payments</wf>
<wf cmd="done" pos="RB" ot="notag">on</wf>
<wf cmd="ignore" pos="CC">or</wf>
<wf cmd="ignore" pos="IN">before</wf>
<wf cmd="ignore" pos="DT">the</wf>
<wf cmd="done" pos="NN" lemma="due_date" wnsn="1" lexsn="1:28:00::">due_dates</wf>
<punc>.</punc>
</s>
<s snum="30">
<wf cmd="ignore" pos="DT">Any</wf>
<wf cmd="done" pos="NN" lemma="failure" wnsn="1" lexsn="1:04:00::">failure</wf>
<wf cmd="ignore" pos="TO">to</wf>
<wf cmd="done" pos="VB" lemma="file" wnsn="1" lexsn="2:32:02::" oed_id="/dictionary/sense/en_us_NOAD3e_2012/m_en_us1247009.004">file</wf>
<wf cmd="done" pos="JJ" lemma="timely" wnsn="1" lexsn="5:00:01:punctual:00">timely</wf>
<wf cmd="done" pos="NN" lemma="return" wnsn="1" lexsn="1:10:01::" oed_id="/dictionary/sense/en_us_NOAD3e_2012/m_en_us1284725.025">returns</wf>
<wf cmd="ignore" pos="CC">or</wf>
<wf cmd="done" pos="VB" lemma="make" wnsn="1" lexsn="2:41:00::" oed_id="/dictionary/sense/en_us_NOAD3e_2012/m_en_us1265484.008">make</wf>
<wf cmd="done" pos="JJ" lemma="estimated" wnsn="0" lexsn="5:00:00:calculable:00">estimated</wf>
<wf cmd="done" pos="NN" lemma="tax" wnsn="1" lexsn="1:21:00::" oed_id="/dictionary/sense/en_us_NOAD3e_2012/m_en_us1297266.001">tax</wf>
<wf cmd="done" pos="NN" lemma="payment" wnsn="1" lexsn="1:21:00::" oed_id="/dictionary/sense/en_us_NOAD3e_2012/m_en_us1276225.001">payments</wf>
<wf cmd="ignore" pos="WRB">when</wf>
<wf cmd="done" pos="JJ" lemma="due" wnsn="1" lexsn="3:00:00::" oed_id="/dictionary/sense/en_us_NOAD3e_2012/m_en_us1242387.001">due</wf>
<wf cmd="ignore" pos="MD">must</wf>
<wf cmd="done" pos="VB" ot="notag">be</wf>
<wf cmd="done" pos="RB" lemma="fully" wnsn="1" lexsn="4:02:02::" oed_id="/dictionary/sense/en_us_NOAD3e_2012/m_en_us1249481.001">fully</wf>
<wf cmd="done" pos="VB" lemma="explain" wnsn="1" lexsn="2:32:00::">explained</wf>
<punc>.</punc>
</s>
<s snum="31">
<wf cmd="done" pos="NN" lemma="extension" wnsn="1" lexsn="1:28:00::" oed_id="/dictionary/sense/en_us_NOAD3e_2012/m_en_us1245722.001">Extensions</wf>
<wf cmd="done" pos="VBP" ot="notag">are</wf>
<wf cmd="done" pos="RB" lemma="not" wnsn="1" lexsn="4:02:00::" oed_id="/dictionary/sense/en_us_NOAD3e_2012/m_en_us1272156.001">not</wf>
<wf cmd="done" pos="VB" lemma="grant" wnsn="1" lexsn="2:40:01::" oed_id="/dictionary/sense/en_us_NOAD3e_2012/m_en_us1251908.001">granted</wf>
<wf cmd="ignore" pos="IN">as</wf>
<wf cmd="ignore" pos="DT">a</wf>
<wf cmd="done" pos="NN" lemma="matter_of_course" wnsn="1" lexsn="1:11:00::">matter_of_course</wf>
<punc>,</punc>
<wf cmd="ignore" pos="CC">and</wf>
<wf cmd="ignore" pos="DT">the</wf>
<wf cmd="done" pos="NN" lemma="reason" wnsn="1" lexsn="1:16:00::" oed_id="/dictionary/sense/en_us_NOAD3e_2012/m_en_us1283330.001">reasons</wf>
<wf cmd="ignore" pos="IN">for</wf>
<wf cmd="ignore" pos="PRP$">your</wf>
<wf cmd="done" pos="NN" lemma="request" wnsn="1" lexsn="1:10:01::">request</wf>
<wf cmd="ignore" pos="MD">must</wf>
<wf cmd="done" pos="VB" lemma="be" wnsn="1" lexsn="2:42:03::" oed_id="/dictionary/sense/en_us_NOAD3e_2012/m_en_us1225404.008">be</wf>
<wf cmd="done" pos="JJ" lemma="substantial" wnsn="1" lexsn="5:00:00:considerable:00" oed_id="/dictionary/sense/en_us_NOAD3e_2012/m_en_us1295386.001">substantial</wf>
<punc>.</punc>
</s>
<s snum="32">
<wf cmd="ignore" pos="IN">If</wf>
<wf cmd="ignore" pos="PRP">you</wf>
<wf cmd="done" pos="VB" lemma="be" wnsn="1" lexsn="2:42:03::" oed_id="/dictionary/sense/en_us_NOAD3e_2012/m_en_us1225404.008">are</wf>
<wf cmd="done" pos="JJ" lemma="unable" wnsn="1" lexsn="3:00:00::">unable</wf>
<wf cmd="ignore" pos="TO">to</wf>
<wf cmd="done" pos="VB" lemma="sign" wnsn="1" lexsn="2:32:02::" oed_id="/dictionary/sense/en_us_NOAD3e_2012/m_en_us1290621.016">sign</wf>
<wf cmd="ignore" pos="DT">the</wf>
<wf cmd="done" pos="NN" lemma="request" wnsn="1" lexsn="1:10:01::">request</wf>
<punc>,</punc>
<wf cmd="ignore" pos="IN">because</wf>
<wf cmd="ignore" pos="IN">of</wf>
<wf cmd="done" pos="NN" lemma="illness" wnsn="1" lexsn="1:26:00::">illness</wf>
<wf cmd="ignore" pos="CC">or</wf>
<wf cmd="done" pos="JJ" lemma="other" wnsn="1" lexsn="3:00:00::" oed_id="/dictionary/sense/en_us_NOAD3e_2012/m_en_us1274198.004">other</wf>
<wf cmd="done" pos="JJ" lemma="good" wnsn="1" lexsn="3:00:01::" oed_id="/dictionary/sense/en_us_NOAD3e_2012/m_en_us1251501.004">good</wf>
<wf cmd="done" pos="NN" lemma="cause" wnsn="2" lexsn="1:10:00::" oed_id="/dictionary/sense/en_us_NOAD3e_2012/m_en_us1231435.001">cause</wf>
<punc>,</punc>
<wf cmd="ignore" pos="DT">another</wf>
<wf cmd="done" pos="NN" lemma="person" wnsn="1" lexsn="1:03:00::" oed_id="/dictionary/sense/en_us_NOAD3e_2012/m_en_us1277141.001">person</wf>
<wf cmd="ignore" pos="WP">who</wf>
<wf cmd="done" pos="VB" lemma="stand" wnsn="3" lexsn="2:42:03::" oed_id="/dictionary/sense/en_us_NOAD3e_2012/m_en_us1293803.013">stands</wf>
<wf cmd="done" pos="VB" ot="notag">in</wf>
<wf cmd="done" pos="JJ" lemma="close" wnsn="2" lexsn="3:00:02::" oed_id="/dictionary/sense/en_us_NOAD3e_2012/m_en_us1233814.009">close</wf>
<wf cmd="done" pos="JJ" lemma="personal" wnsn="1" lexsn="3:00:00::" oed_id="/dictionary/sense/en_us_NOAD3e_2012/m_en_us1277147.004">personal</wf>
<wf cmd="ignore" pos="CC">or</wf>
<wf cmd="done" pos="NN" lemma="business_relationship" wnsn="1" lexsn="1:26:00::">business_relationship</wf>
<wf cmd="ignore" pos="TO">to</wf>
<wf cmd="ignore" pos="PRP">you</wf>
<wf cmd="ignore" pos="MD">may</wf>
<wf cmd="done" pos="VB" lemma="sign" wnsn="1" lexsn="2:32:02::" oed_id="/dictionary/sense/en_us_NOAD3e_2012/m_en_us1290621.016">sign</wf>
<wf cmd="ignore" pos="DT">the</wf>
<wf cmd="done" pos="NN" lemma="request" wnsn="1" lexsn="1:10:01::">request</wf>
<wf cmd="ignore" pos="IN">on</wf>
<wf cmd="ignore" pos="PRP$">your</wf>
<wf cmd="done" pos="NN" lemma="behalf" wnsn="1" lexsn="1:04:00::">behalf</wf>
<punc>,</punc>
<wf cmd="done" pos="VB" lemma="state" wnsn="1" lexsn="2:32:00::" oed_id="/dictionary/sense/en_us_NOAD3e_2012/m_en_us1293954.016">stating</wf>
<wf cmd="ignore" pos="DT">the</wf>
<wf cmd="done" pos="NN" lemma="reason" wnsn="1" lexsn="1:16:00::" oed_id="/dictionary/sense/en_us_NOAD3e_2012/m_en_us1283330.001">reason</wf>
<wf cmd="ignore" pos="WRB">why</wf>
<wf cmd="ignore" pos="PRP">you</wf>
<wf cmd="done" pos="VB" lemma="be" wnsn="1" lexsn="2:42:03::" oed_id="/dictionary/sense/en_us_NOAD3e_2012/m_en_us1225404.008">are</wf>
<wf cmd="done" pos="JJ" lemma="unable" wnsn="1" lexsn="3:00:00::">unable</wf>
<wf cmd="ignore" pos="TO">to</wf>
<wf cmd="done" pos="VB" lemma="sign" wnsn="1" lexsn="2:32:02::" oed_id="/dictionary/sense/en_us_NOAD3e_2012/m_en_us1290621.016">sign</wf>
<punc>.</punc>
</s>
<s snum="33">
<wf cmd="ignore" pos="PRP">You</wf>
<wf cmd="ignore" pos="MD">should</wf>
<wf cmd="done" pos="VB" lemma="make" wnsn="1" lexsn="2:41:00::" oed_id="/dictionary/sense/en_us_NOAD3e_2012/m_en_us1265484.008">make</wf>
<wf cmd="ignore" pos="DT">any</wf>
<wf cmd="done" pos="NN" lemma="request" wnsn="1" lexsn="1:10:01::">request</wf>
<wf cmd="ignore" pos="IN">for</wf>
<wf cmd="ignore" pos="DT">an</wf>
<wf cmd="done" pos="NN" lemma="extension" wnsn="1" lexsn="1:28:00::" oed_id="/dictionary/sense/en_us_NOAD3e_2012/m_en_us1245722.001">extension</wf>
<wf cmd="done" pos="RB" lemma="early" wnsn="1" lexsn="4:02:01::" oed_id="/dictionary/sense/en_us_NOAD3e_2012/m_en_us1242798.006">early</wf>
<wf cmd="done" pos="RB" lemma="so" wnsn="2" lexsn="4:02:06::" oed_id="/dictionary/sense/en_us_NOAD3e_2012/m_en_us1291940.013">so</wf>
<wf cmd="done" pos="RB" ot="notag">that</wf>
<wf cmd="ignore" pos="IN">if</wf>
<wf cmd="ignore" pos="PRP">it</wf>
<wf cmd="done" pos="VBZ" ot="notag">is</wf>
<wf cmd="done" pos="VB" lemma="refuse" wnsn="2" lexsn="2:40:00::">refused</wf>
<punc>,</punc>
<wf cmd="ignore" pos="PRP$">your</wf>
<wf cmd="done" pos="NN" lemma="return" wnsn="1" lexsn="1:10:01::" oed_id="/dictionary/sense/en_us_NOAD3e_2012/m_en_us1284725.025">return</wf>
<wf cmd="ignore" pos="MD">may</wf>
<wf cmd="done" pos="RB" lemma="still" wnsn="1" lexsn="4:02:01::" oed_id="/dictionary/sense/en_us_NOAD3e_2012/m_en_us1294414.009">still</wf>
<wf cmd="done" pos="VB" lemma="be" wnsn="1" lexsn="2:42:03::" oed_id="/dictionary/sense/en_us_NOAD3e_2012/m_en_us1225404.008">be</wf>
<wf cmd="done" pos="JJ" lemma="on_time" wnsn="0" lexsn="5:00:00:punctual:00">on_time</wf>
<punc>.</punc>
</s>
<s snum="34">
<wf cmd="done" pos="RB" lemma="see_also" wnsn="0" lexsn="4:02:00::">See_also</wf>
<wf cmd="done" pos="NN" pn="other" ot="notag">Interest_on_Unpaid_Taxes</wf>
<punc>,</punc>
<wf cmd="done" pos="RB" lemma="below" wnsn="2" lexsn="4:02:00::">below</wf>
<punc>.</punc>
</s>
</p>
<p pnum="12">
<s snum="35">
<wf cmd="done" pos="NN" lemma="citizen" wnsn="1" lexsn="1:18:00::">Citizens</wf>
<wf cmd="ignore" pos="IN">of</wf>
<wf cmd="ignore" pos="DT">the</wf>
<wf cmd="done" pos="NN" lemma="united_states" wnsn="1" lexsn="1:15:00::">United_States</wf>
<wf cmd="ignore" pos="WP">who</wf>
<punc>,</punc>
<wf cmd="ignore" pos="IN">on</wf>
<wf cmd="done" pos="NN" lemma="april" wnsn="1" lexsn="1:28:00::">April</wf>
<wf cmd="done" pos="CD" ot="notag">15</wf>
<punc>,</punc>
<wf cmd="done" pos="VB" lemma="be" wnsn="3" lexsn="2:42:05::" oed_id="/dictionary/sense/en_us_NOAD3e_2012/m_en_us1225404.003">are</wf>
<wf cmd="done" pos="RB" lemma="not" wnsn="1" lexsn="4:02:00::" oed_id="/dictionary/sense/en_us_NOAD3e_2012/m_en_us1272156.001">not</wf>
<wf cmd="ignore" pos="IN">in</wf>
<wf cmd="ignore" pos="DT">the</wf>
<wf cmd="done" pos="NN" lemma="united_states" wnsn="1" lexsn="1:15:00::">United_States</wf>
<wf cmd="ignore" pos="CC">or</wf>
<wf cmd="done" pos="NN" lemma="puerto_rico" wnsn="1" lexsn="1:15:00::">Puerto_Rico</wf>
<punc>,</punc>
<wf cmd="done" pos="VB" ot="notag">are</wf>
<wf cmd="done" pos="VB" lemma="allow" wnsn="3" lexsn="2:40:00::" oed_id="/dictionary/sense/en_us_NOAD3e_2012/m_en_us1221081.001">allowed</wf>
<wf cmd="ignore" pos="DT">an</wf>
<wf cmd="done" pos="NN" lemma="extension" wnsn="1" lexsn="1:28:00::" oed_id="/dictionary/sense/en_us_NOAD3e_2012/m_en_us1245722.001">extension</wf>
<wf cmd="ignore" pos="IN">of</wf>
<wf cmd="done" pos="NN" lemma="time" wnsn="2" lexsn="1:28:05::">time</wf>
<wf cmd="ignore" pos="IN">until</wf>
<wf cmd="done" pos="NN" lemma="june" wnsn="1" lexsn="1:28:00::">June</wf>
<wf cmd="done" pos="CD" ot="notag">15</wf>
<wf cmd="ignore" pos="IN">for</wf>
<wf cmd="done" pos="VB" lemma="file" wnsn="1" lexsn="2:32:02::" oed_id="/dictionary/sense/en_us_NOAD3e_2012/m_en_us1247009.004">filing</wf>
<wf cmd="ignore" pos="DT">the</wf>
<wf cmd="done" pos="NN" lemma="return" wnsn="1" lexsn="1:10:01::" oed_id="/dictionary/sense/en_us_NOAD3e_2012/m_en_us1284725.025">return</wf>
<wf cmd="ignore" pos="IN">for</wf>
<wf cmd="ignore" pos="DT">the</wf>
<wf cmd="done" pos="JJ" lemma="preceding" wnsn="1" lexsn="3:00:00::">preceding</wf>
<wf cmd="done" pos="NN" lemma="calendar_year" wnsn="1" lexsn="1:28:00::">calendar_year</wf>
<punc>.</punc>
</s>
<s snum="36">
<wf cmd="ignore" pos="DT">An</wf>
<wf cmd="done" pos="NN" lemma="extension" wnsn="1" lexsn="1:28:00::" oed_id="/dictionary/sense/en_us_NOAD3e_2012/m_en_us1245722.001">extension</wf>
<wf cmd="ignore" pos="IN">of</wf>
<wf cmd="done" pos="JJ" lemma="2" wnsn="1" lexsn="5:00:00:cardinal:00">2</wf>
<wf cmd="done" pos="NN" lemma="month" wnsn="1" lexsn="1:28:01::">months</wf>
<wf cmd="ignore" pos="IN">beyond</wf>
<wf cmd="ignore" pos="DT">the</wf>
<wf cmd="done" pos="JJ" lemma="regular" wnsn="4" lexsn="5:00:00:scheduled:00" oed_id="/dictionary/sense/en_us_NOAD3e_2012/m_en_us1283968.001">regular</wf>
<wf cmd="done" pos="NN" lemma="due_date" wnsn="1" lexsn="1:28:00::">due_date</wf>
<wf cmd="ignore" pos="IN">for</wf>
<wf cmd="done" pos="VB" lemma="file" wnsn="1" lexsn="2:32:02::" oed_id="/dictionary/sense/en_us_NOAD3e_2012/m_en_us1247009.004">filing</wf>
<wf cmd="done" pos="VB" lemma="be" wnsn="1" lexsn="2:42:03::" oed_id="/dictionary/sense/en_us_NOAD3e_2012/m_en_us1225404.008">is</wf>
<wf cmd="done" pos="RB" lemma="also" wnsn="1" lexsn="4:02:00::">also</wf>
<wf cmd="done" pos="JJ" lemma="available" wnsn="1" lexsn="3:00:00::">available</wf>
<wf cmd="ignore" pos="TO">to</wf>
<wf cmd="done" pos="NN" lemma="taxpayer" wnsn="1" lexsn="1:18:00::">taxpayers</wf>
<wf cmd="done" pos="VB" lemma="make" wnsn="1" lexsn="2:41:00::">making</wf>
<wf cmd="done" pos="NN" lemma="return" wnsn="1" lexsn="1:10:01::" oed_id="/dictionary/sense/en_us_NOAD3e_2012/m_en_us1284725.025">returns</wf>
<wf cmd="ignore" pos="IN">for</wf>
<wf cmd="ignore" pos="DT">a</wf>
<wf cmd="done" pos="NN" lemma="fiscal_year" wnsn="1" lexsn="1:28:00::">fiscal_year</wf>
<punc>.</punc>
</s>
</p>
<p pnum="13">
<s snum="37">
<wf cmd="done" pos="NN" lemma="taxpayer" wnsn="1" lexsn="1:18:00::">Taxpayers</wf>
<wf cmd="done" pos="VB" lemma="reside" wnsn="1" lexsn="2:42:00::">residing</wf>
<wf cmd="ignore" pos="CC">or</wf>
<wf cmd="done" pos="VB" lemma="travel" wnsn="2" lexsn="2:38:04::" oed_id="/dictionary/sense/en_us_NOAD3e_2012/m_en_us1300074.001">traveling</wf>
<wf cmd="ignore" pos="IN">in</wf>
<wf cmd="done" pos="NN" lemma="alaska" wnsn="1" lexsn="1:15:00::">Alaska</wf>
<wf cmd="done" pos="VBP" ot="notag">are</wf>
<wf cmd="done" pos="RB" lemma="also" wnsn="1" lexsn="4:02:00::">also</wf>
<wf cmd="done" pos="VB" lemma="allow" wnsn="3" lexsn="2:40:00::" oed_id="/dictionary/sense/en_us_NOAD3e_2012/m_en_us1221081.001">allowed</wf>
<wf cmd="ignore" pos="DT">this</wf>
<wf cmd="done" pos="NN" lemma="extension" wnsn="1" lexsn="1:28:00::" oed_id="/dictionary/sense/en_us_NOAD3e_2012/m_en_us1245722.001">extension</wf>
<wf cmd="ignore" pos="IN">of</wf>
<wf cmd="done" pos="NN" lemma="time" wnsn="2" lexsn="1:28:05::">time</wf>
<wf cmd="ignore" pos="IN">for</wf>
<wf cmd="done" pos="VB" lemma="file" wnsn="1" lexsn="2:32:02::" oed_id="/dictionary/sense/en_us_NOAD3e_2012/m_en_us1247009.004">filing</wf>
<punc>,</punc>
<wf cmd="ignore" pos="CC">but</wf>
<wf cmd="ignore" pos="DT">those</wf>
<wf cmd="done" pos="VB" lemma="reside" wnsn="1" lexsn="2:42:00::">residing</wf>
<wf cmd="ignore" pos="CC">or</wf>
<wf cmd="done" pos="VB" lemma="travel" wnsn="2" lexsn="2:38:04::" oed_id="/dictionary/sense/en_us_NOAD3e_2012/m_en_us1300074.001">traveling</wf>
<wf cmd="ignore" pos="IN">in</wf>
<wf cmd="done" pos="NN" lemma="hawaii" wnsn="2" lexsn="1:15:01::">Hawaii</wf>
<wf cmd="done" pos="VBP" ot="notag">are</wf>
<wf cmd="done" pos="RB" lemma="not" wnsn="1" lexsn="4:02:00::" oed_id="/dictionary/sense/en_us_NOAD3e_2012/m_en_us1272156.001">not</wf>
<wf cmd="done" pos="VB" lemma="allow" wnsn="3" lexsn="2:40:00::" oed_id="/dictionary/sense/en_us_NOAD3e_2012/m_en_us1221081.001">allowed</wf>
<wf cmd="ignore" pos="DT">this</wf>
<wf cmd="done" pos="JJ" lemma="automatic" wnsn="2" lexsn="5:00:00:mechanical:00" oed_id="/dictionary/sense/en_us_NOAD3e_2012/m_en_us1223940.004">automatic</wf>
<wf cmd="done" pos="NN" lemma="extension" wnsn="1" lexsn="1:28:00::" oed_id="/dictionary/sense/en_us_NOAD3e_2012/m_en_us1245722.001">extension</wf>
<punc>.</punc>
</s>
</p>
<p pnum="14">
<s snum="38">
<wf cmd="done" pos="JJ" lemma="military" wnsn="1" lexsn="3:01:00::">Military</wf>
<wf cmd="ignore" pos="CC">or</wf>
<wf cmd="done" pos="JJ" lemma="naval" wnsn="1" lexsn="3:01:00::">Naval</wf>
<wf cmd="done" pos="NN" lemma="personnel" wnsn="1" lexsn="1:14:00::">Personnel</wf>
<wf cmd="done" pos="JJ" lemma="on_duty" wnsn="0" lexsn="5:00:00:active:08">on_duty</wf>
<wf cmd="ignore" pos="IN">in</wf>
<wf cmd="done" pos="NN" lemma="alaska" wnsn="1" lexsn="1:15:00::">Alaska</wf>
<wf cmd="ignore" pos="CC">or</wf>
<wf cmd="ignore" pos="IN">outside</wf>
<wf cmd="ignore" pos="DT">the</wf>
<wf cmd="done" pos="NN" lemma="united_states" wnsn="1" lexsn="1:15:00::">United_States</wf>
<wf cmd="ignore" pos="CC">and</wf>
<wf cmd="done" pos="NN" lemma="puerto_rico" wnsn="1" lexsn="1:15:00::">Puerto_Rico</wf>
<wf cmd="done" pos="VBP" ot="notag">are</wf>
<wf cmd="done" pos="RB" lemma="also" wnsn="1" lexsn="4:02:00::">also</wf>
<wf cmd="done" pos="VB" lemma="allow" wnsn="3" lexsn="2:40:00::" oed_id="/dictionary/sense/en_us_NOAD3e_2012/m_en_us1221081.001">allowed</wf>
<wf cmd="ignore" pos="DT">this</wf>
<wf cmd="done" pos="JJ" lemma="automatic" wnsn="2" lexsn="5:00:00:mechanical:00" oed_id="/dictionary/sense/en_us_NOAD3e_2012/m_en_us1223940.004">automatic</wf>
<wf cmd="done" pos="NN" lemma="extension" wnsn="1" lexsn="1:28:00::" oed_id="/dictionary/sense/en_us_NOAD3e_2012/m_en_us1245722.001">extension</wf>
<wf cmd="ignore" pos="IN">of</wf>
<wf cmd="done" pos="NN" lemma="time" wnsn="2" lexsn="1:28:05::" oed_id="/dictionary/sense/en_us_NOAD3e_2012/m_en_us1298880.021">time</wf>
<wf cmd="ignore" pos="IN">for</wf>
<wf cmd="done" pos="VB" lemma="file" wnsn="1" lexsn="2:32:02::" oed_id="/dictionary/sense/en_us_NOAD3e_2012/m_en_us1247009.004">filing</wf>
<wf cmd="ignore" pos="PRP$">their</wf>
<wf cmd="done" pos="NN" lemma="return" wnsn="1" lexsn="1:10:01::" oed_id="/dictionary/sense/en_us_NOAD3e_2012/m_en_us1284725.025">returns</wf>
<punc>.</punc>
</s>
</p>
<p pnum="15">
<s snum="39">
<wf cmd="ignore" pos="PRP">You</wf>
<wf cmd="ignore" pos="MD">must</wf>
<wf cmd="done" pos="VB" lemma="attach" wnsn="1" lexsn="2:35:01::" oed_id="/dictionary/sense/en_us_NOAD3e_2012/m_en_us1223653.001">attach</wf>
<wf cmd="ignore" pos="DT">a</wf>
<wf cmd="done" pos="NN" lemma="statement" wnsn="1" lexsn="1:10:00::">statement</wf>
<wf cmd="ignore" pos="TO">to</wf>
<wf cmd="ignore" pos="PRP$">your</wf>
<wf cmd="done" pos="NN" lemma="return" wnsn="1" lexsn="1:10:01::" oed_id="/dictionary/sense/en_us_NOAD3e_2012/m_en_us1284725.025">return</wf>
<punc>,</punc>
<wf cmd="ignore" pos="IN">if</wf>
<wf cmd="ignore" pos="PRP">you</wf>
<wf cmd="done" pos="VB" lemma="take_advantage" wnsn="1" lexsn="2:40:00::">take_advantage</wf>
<wf cmd="done" pos="VB" ot="notag">of</wf>
<wf cmd="ignore" pos="DT">this</wf>
<wf cmd="done" pos="JJ" lemma="automatic" wnsn="2" lexsn="5:00:00:mechanical:00" oed_id="/dictionary/sense/en_us_NOAD3e_2012/m_en_us1223940.004">automatic</wf>
<wf cmd="done" pos="NN" lemma="extension" wnsn="1" lexsn="1:28:00::" oed_id="/dictionary/sense/en_us_NOAD3e_2012/m_en_us1245722.001">extension</wf>
<punc>,</punc>
<wf cmd="done" pos="VB" lemma="show" wnsn="2" lexsn="2:31:00::" oed_id="/dictionary/sense/en_us_NOAD3e_2012/m_en_us1290298.015">showing</wf>
<wf cmd="ignore" pos="IN">that</wf>
<wf cmd="ignore" pos="PRP">you</wf>
<wf cmd="done" pos="VB" lemma="be" wnsn="3" lexsn="2:42:05::" oed_id="/dictionary/sense/en_us_NOAD3e_2012/m_en_us1225404.001">were</wf>
<wf cmd="ignore" pos="IN">in</wf>
<wf cmd="done" pos="NN" lemma="alaska" wnsn="1" lexsn="1:15:00::">Alaska</wf>
<wf cmd="ignore" pos="CC">or</wf>
<wf cmd="done" pos="VB" lemma="be" wnsn="3" lexsn="2:42:05::" oed_id="/dictionary/sense/en_us_NOAD3e_2012/m_en_us1225404.001">were</wf>
<wf cmd="ignore" pos="IN">outside</wf>
<wf cmd="ignore" pos="DT">the</wf>
<wf cmd="done" pos="NN" lemma="united_states" wnsn="1" lexsn="1:15:00::">United_States</wf>
<wf cmd="ignore" pos="CC">or</wf>
<wf cmd="done" pos="NN" lemma="puerto_rico" wnsn="1" lexsn="1:15:00::">Puerto_Rico</wf>
<wf cmd="ignore" pos="IN">on</wf>
<wf cmd="done" pos="NN" lemma="april" wnsn="1" lexsn="1:28:00::">April</wf>
<wf cmd="done" pos="JJ" ot="notag">15</wf>
<wf cmd="ignore" pos="CC">or</wf>
<wf cmd="done" pos="JJ" lemma="other" wnsn="1" lexsn="3:00:00::" oed_id="/dictionary/sense/en_us_NOAD3e_2012/m_en_us1274198.001">other</wf>
<wf cmd="done" pos="NN" lemma="due_date" wnsn="1" lexsn="1:28:00::">due_date</wf>
<punc>.</punc>
</s>
</p>
<p pnum="16">
<s snum="40">
<wf cmd="done" pos="NN" lemma="interest" wnsn="4" lexsn="1:21:00::" oed_id="/dictionary/sense/en_us_NOAD3e_2012/m_en_us1258561.005">Interest</wf>
<wf cmd="ignore" pos="IN">at</wf>
<wf cmd="ignore" pos="DT">the</wf>
<wf cmd="done" pos="NN" lemma="rate" wnsn="2" lexsn="1:21:00::" oed_id="/dictionary/sense/en_us_NOAD3e_2012/m_en_us1283088.003">rate</wf>
<wf cmd="ignore" pos="IN">of</wf>
<wf cmd="done" pos="JJ" lemma="6" wnsn="1" lexsn="5:00:00:cardinal:00">6</wf>
<punc>%</punc>
<wf cmd="ignore" pos="DT">a</wf>
<wf cmd="done" pos="NN" lemma="year" wnsn="1" lexsn="1:28:01::" oed_id="/dictionary/sense/en_us_NOAD3e_2012/m_en_us1307589.002">year</wf>
<wf cmd="ignore" pos="MD">must</wf>
<wf cmd="done" pos="VB" ot="notag">be</wf>
<wf cmd="done" pos="VB" lemma="pay" wnsn="1" lexsn="2:40:00::" oed_id="/dictionary/sense/en_us_NOAD3e_2012/m_en_us1276209.001">paid</wf>
<wf cmd="ignore" pos="IN">on</wf>
<wf cmd="done" pos="NN" lemma="tax" wnsn="1" lexsn="1:21:00::" oed_id="/dictionary/sense/en_us_NOAD3e_2012/m_en_us1297266.001">taxes</wf>
<wf cmd="ignore" pos="WDT">that</wf>
<wf cmd="done" pos="VBP" ot="notag">are</wf>
<wf cmd="done" pos="RB" lemma="not" wnsn="1" lexsn="4:02:00::" oed_id="/dictionary/sense/en_us_NOAD3e_2012/m_en_us1272156.001">not</wf>
<wf cmd="done" pos="VB" lemma="pay" wnsn="1" lexsn="2:40:00::" oed_id="/dictionary/sense/en_us_NOAD3e_2012/m_en_us1276209.001">paid</wf>
<wf cmd="done" pos="RB" ot="notag">on</wf>
<wf cmd="ignore" pos="CC">or</wf>
<wf cmd="ignore" pos="IN">before</wf>
<wf cmd="ignore" pos="PRP$">their</wf>
<wf cmd="done" pos="NN" lemma="due_date" wnsn="1" lexsn="1:28:00::">due_date</wf>
<punc>.</punc>
</s>
<s snum="41">
<wf cmd="done" pos="JJ" lemma="such" wnsn="0" lexsn="5:00:01:specified:00">Such</wf>
<wf cmd="done" pos="NN" lemma="interest" wnsn="4" lexsn="1:21:00::" oed_id="/dictionary/sense/en_us_NOAD3e_2012/m_en_us1258561.005">interest</wf>
<wf cmd="ignore" pos="MD">must</wf>
<wf cmd="done" pos="VB" ot="notag">be</wf>
<wf cmd="done" pos="VB" lemma="pay" wnsn="1" lexsn="2:40:00::" oed_id="/dictionary/sense/en_us_NOAD3e_2012/m_en_us1276209.001">paid</wf>
<wf cmd="done" pos="RB" lemma="even" wnsn="2" lexsn="4:02:03::">even</wf>
<wf cmd="done" pos="RB" lemma="though" wnsn="0" lexsn="4:02:00::">though</wf>
<wf cmd="ignore" pos="DT">an</wf>
<wf cmd="done" pos="NN" lemma="extension" wnsn="1" lexsn="1:28:00::" oed_id="/dictionary/sense/en_us_NOAD3e_2012/m_en_us1245722.001">extension</wf>
<wf cmd="ignore" pos="IN">of</wf>
<wf cmd="done" pos="NN" lemma="time" wnsn="2" lexsn="1:28:05::">time</wf>
<wf cmd="ignore" pos="IN">for</wf>
<wf cmd="done" pos="VB" lemma="file" wnsn="1" lexsn="2:32:02::" oed_id="/dictionary/sense/en_us_NOAD3e_2012/m_en_us1247009.004">filing</wf>
<wf cmd="done" pos="VBZ" ot="notag">is</wf>
<wf cmd="done" pos="VB" lemma="grant" wnsn="1" lexsn="2:40:01::" oed_id="/dictionary/sense/en_us_NOAD3e_2012/m_en_us1251908.001">granted</wf>
<punc>.</punc>
</s>
</p>
<p pnum="17">
<s snum="42">
<wf cmd="ignore" pos="IN">If</wf>
<wf cmd="ignore" pos="PRP$">your</wf>
<wf cmd="done" pos="NN" lemma="computation" wnsn="2" lexsn="1:09:00::">computation</wf>
<wf cmd="ignore" pos="IN">on</wf>
<wf cmd="done" pos="CD" pn="other" ot="notag">Form_1040</wf>
<wf cmd="ignore" pos="CC">or</wf>
<wf cmd="done" pos="DT" pn="other" ot="notag">Form_1040_A</wf>
<wf cmd="done" pos="VB" lemma="show" wnsn="0" lexsn="2:39:04::">shows</wf>
<wf cmd="ignore" pos="PRP">you</wf>
<wf cmd="done" pos="VB" lemma="owe" wnsn="3" lexsn="2:40:00::">owe</wf>
<wf cmd="done" pos="JJ" lemma="additional" wnsn="0" lexsn="5:00:00:added:00">additional</wf>
<wf cmd="done" pos="NN" lemma="tax" wnsn="1" lexsn="1:21:00::" oed_id="/dictionary/sense/en_us_NOAD3e_2012/m_en_us1297266.001">tax</wf>
<punc>,</punc>
<wf cmd="ignore" pos="PRP">it</wf>
<wf cmd="ignore" pos="MD">should</wf>
<wf cmd="done" pos="VB" ot="notag">be</wf>
<wf cmd="done" pos="VB" lemma="remit" wnsn="1" lexsn="2:40:00::" oed_id="/dictionary/sense/en_us_NOAD3e_2012/m_en_us1284167.003">remitted</wf>
<wf cmd="ignore" pos="IN">with</wf>
<wf cmd="ignore" pos="PRP$">your</wf>
<wf cmd="done" pos="NN" lemma="return" wnsn="1" lexsn="1:10:01::" oed_id="/dictionary/sense/en_us_NOAD3e_2012/m_en_us1284725.025">return</wf>
<wf cmd="ignore" pos="IN">unless</wf>
<wf cmd="ignore" pos="PRP">you</wf>
<wf cmd="done" pos="VB" lemma="owe" wnsn="1" lexsn="2:40:01::">owe</wf>
<wf cmd="done" pos="RB" lemma="less_than" wnsn="0" lexsn="4:02:00::">less_than</wf>
<punc>$</punc>
<wf cmd="done" pos="JJ" lemma="1" wnsn="1" lexsn="5:00:00:cardinal:00">1</wf>
<punc>,</punc>
<wf cmd="done" pos="RB" ot="notag">in</wf>
<wf cmd="done" pos="RB" ot="notag">which</wf>
<wf cmd="done" pos="NN" lemma="case" wnsn="2" lexsn="1:26:00::" oed_id="/dictionary/sense/en_us_NOAD3e_2012/m_en_us1231100.001">case</wf>
<wf cmd="ignore" pos="PRP">it</wf>
<wf cmd="done" pos="VBZ" ot="notag">is</wf>
<wf cmd="done" pos="VB" lemma="forgive" wnsn="2" lexsn="2:41:00::">forgiven</wf>
<punc>.</punc>
</s>
<s snum="43">
<wf cmd="ignore" pos="IN">If</wf>
<wf cmd="done" pos="NN" lemma="payment" wnsn="2" lexsn="1:04:00::">payment</wf>
<wf cmd="done" pos="VB" lemma="be" wnsn="1" lexsn="2:42:03::">is</wf>
<wf cmd="ignore" pos="IN">by</wf>
<wf cmd="done" pos="NN" lemma="cash" wnsn="1" lexsn="1:21:00::" oed_id="/dictionary/sense/en_us_NOAD3e_2012/m_en_us1231123.001">cash</wf>
<punc>,</punc>
<wf cmd="ignore" pos="PRP">you</wf>
<wf cmd="ignore" pos="MD">should</wf>
<wf cmd="done" pos="VB" lemma="ask" wnsn="2" lexsn="2:32:01::" oed_id="/dictionary/sense/en_us_NOAD3e_2012/m_en_us1223272.004">ask</wf>
<wf cmd="done" pos="VB" ot="notag">for</wf>
<wf cmd="ignore" pos="DT">a</wf>
<wf cmd="done" pos="NN" lemma="receipt" wnsn="2" lexsn="1:10:00::" oed_id="/dictionary/sense/en_us_NOAD3e_2012/m_en_us1283405.001">receipt</wf>
<punc>.</punc>
</s>
<s snum="44">
<wf cmd="ignore" pos="IN">If</wf>
<wf cmd="ignore" pos="PRP">you</wf>
<wf cmd="done" pos="VB" lemma="file" wnsn="1" lexsn="2:32:02::" oed_id="/dictionary/sense/en_us_NOAD3e_2012/m_en_us1247009.004">file</wf>
<wf cmd="done" pos="DT" pn="other" ot="notag">Form_1040_A</wf>
<wf cmd="ignore" pos="CC">and</wf>
<wf cmd="ignore" pos="DT">the</wf>
<wf cmd="done" rdf="person" pos="NNP" lemma="person" wnsn="1" lexsn="1:03:00::" pn="person">District_Director</wf>
<wf cmd="done" pos="VB" lemma="compute" wnsn="1" lexsn="2:31:00::">computes</wf>
<wf cmd="ignore" pos="PRP$">your</wf>
<wf cmd="done" pos="NN" lemma="tax" wnsn="1" lexsn="1:21:00::" oed_id="/dictionary/sense/en_us_NOAD3e_2012/m_en_us1297266.001">tax</wf>
<punc>,</punc>
<wf cmd="ignore" pos="PRP">you</wf>
<wf cmd="ignore" pos="MD">will</wf>
<wf cmd="done" pos="VB" ot="notag">be</wf>
<wf cmd="done" pos="VB" lemma="send" wnsn="3" lexsn="2:32:00::" oed_id="/dictionary/sense/en_us_NOAD3e_2012/m_en_us1289024.001">sent</wf>
<wf cmd="ignore" pos="DT">a</wf>
<wf cmd="done" pos="NN" lemma="bill" wnsn="2" lexsn="1:10:01::" oed_id="/dictionary/sense/en_us_NOAD3e_2012/m_en_us1226438.001">bill</wf>
<wf cmd="ignore" pos="IN">if</wf>
<wf cmd="done" pos="JJ" lemma="additional" wnsn="0" lexsn="5:00:00:added:00">additional</wf>
<wf cmd="done" pos="NN" lemma="tax" wnsn="1" lexsn="1:21:00::" oed_id="/dictionary/sense/en_us_NOAD3e_2012/m_en_us1297266.001">tax</wf>
<wf cmd="done" pos="VB" lemma="be_due" wnsn="1" lexsn="2:42:00::">is_due</wf>
<punc>.</punc>
</s>
<s snum="45">
<wf cmd="ignore" pos="DT">This</wf>
<wf cmd="done" pos="NN" lemma="bill" wnsn="2" lexsn="1:10:01::" oed_id="/dictionary/sense/en_us_NOAD3e_2012/m_en_us1226438.001">bill</wf>
<wf cmd="ignore" pos="MD">should</wf>
<wf cmd="done" pos="VB" ot="notag">be</wf>
<wf cmd="done" pos="VB" lemma="pay" wnsn="1" lexsn="2:40:00::" oed_id="/dictionary/sense/en_us_NOAD3e_2012/m_en_us1276209.001">paid</wf>
<wf cmd="ignore" pos="IN">within</wf>
<wf cmd="done" pos="JJ" lemma="30" wnsn="1" lexsn="5:00:00:cardinal:00">30</wf>
<wf cmd="done" pos="NN" lemma="day" wnsn="1" lexsn="1:28:00::" oed_id="/dictionary/sense/en_us_NOAD3e_2012/m_en_us1238506.001">days</wf>
<punc>.</punc>
</s>
</p>
<p pnum="18">
<s snum="46">
<wf cmd="ignore" pos="IN">Whether</wf>
<wf cmd="ignore" pos="DT">the</wf>
<wf cmd="done" pos="NN" lemma="check" wnsn="1" lexsn="1:21:00::" oed_id="/dictionary/sense/en_us_NOAD3e_2012/m_en_us1232323.001">check</wf>
<wf cmd="done" pos="VB" lemma="be" wnsn="1" lexsn="2:42:03::" oed_id="/dictionary/sense/en_us_NOAD3e_2012/m_en_us1225404.008">is</wf>
<wf cmd="done" pos="VB" lemma="certify" wnsn="2" lexsn="2:40:02::">certified</wf>
<wf cmd="ignore" pos="CC">or</wf>
<wf cmd="done" pos="JJ" lemma="uncertified" wnsn="1" lexsn="3:00:00::">uncertified</wf>
<punc>,</punc>
<wf cmd="ignore" pos="DT">the</wf>
<wf cmd="done" pos="NN" lemma="tax" wnsn="1" lexsn="1:21:00::" oed_id="/dictionary/sense/en_us_NOAD3e_2012/m_en_us1297266.001">tax</wf>
<wf cmd="done" pos="VBZ" ot="notag">is</wf>
<wf cmd="done" pos="RB" lemma="not" wnsn="1" lexsn="4:02:00::" oed_id="/dictionary/sense/en_us_NOAD3e_2012/m_en_us1272156.001">not</wf>
<wf cmd="done" pos="VB" lemma="pay" wnsn="3" lexsn="2:40:04::" oed_id="/dictionary/sense/en_us_NOAD3e_2012/m_en_us1276209.001">paid</wf>
<wf cmd="ignore" pos="IN">until</wf>
<wf cmd="ignore" pos="DT">the</wf>
<wf cmd="done" pos="NN" lemma="check" wnsn="1" lexsn="1:21:00::" oed_id="/dictionary/sense/en_us_NOAD3e_2012/m_en_us1232323.001">check</wf>
<wf cmd="done" pos="VBZ" ot="notag">is</wf>
<wf cmd="done" pos="VB" lemma="pay" wnsn="1" lexsn="2:40:00::" oed_id="/dictionary/sense/en_us_NOAD3e_2012/m_en_us1276209.001">paid</wf>
<punc>.</punc>
</s>
<s snum="47">
<wf cmd="ignore" pos="IN">If</wf>
<wf cmd="ignore" pos="DT">the</wf>
<wf cmd="done" pos="NN" lemma="check" wnsn="1" lexsn="1:21:00::" oed_id="/dictionary/sense/en_us_NOAD3e_2012/m_en_us1232323.001">check</wf>
<wf cmd="done" pos="VB" lemma="be" wnsn="1" lexsn="2:42:03::" oed_id="/dictionary/sense/en_us_NOAD3e_2012/m_en_us1225404.008">is</wf>
<wf cmd="done" pos="RB" lemma="not" wnsn="1" lexsn="4:02:00::" oed_id="/dictionary/sense/en_us_NOAD3e_2012/m_en_us1272156.001">not</wf>
<wf cmd="done" pos="JJ" lemma="good" wnsn="1" lexsn="3:00:01::" oed_id="/dictionary/sense/en_us_NOAD3e_2012/m_en_us1251501.004">good</wf>
<wf cmd="ignore" pos="CC">and</wf>
<wf cmd="ignore" pos="DT">the</wf>
<wf cmd="done" pos="NN" lemma="april" wnsn="1" lexsn="1:28:00::">April</wf>
<wf cmd="done" pos="JJ" ot="notag">15</wf>
<wf cmd="ignore" pos="CC">or</wf>
<wf cmd="done" pos="JJ" lemma="other" wnsn="1" lexsn="3:00:00::" oed_id="/dictionary/sense/en_us_NOAD3e_2012/m_en_us1274198.001">other</wf>
<wf cmd="done" pos="NN" lemma="due_date" wnsn="1" lexsn="1:28:00::">due_date</wf>
<wf cmd="done" pos="NN" lemma="deadline" wnsn="1" lexsn="1:28:00::" oed_id="/dictionary/sense/en_us_NOAD3e_2012/m_en_us1238599.001">deadline</wf>
<wf cmd="done" pos="VB" lemma="elapse" wnsn="1" lexsn="2:38:00::">elapses</wf>
<punc>,</punc>
<wf cmd="done" pos="NN" lemma="addition" wnsn="3" lexsn="1:23:00::" oed_id="/dictionary/sense/en_us_NOAD3e_2012/m_en_us1219896.001">additions</wf>
<wf cmd="ignore" pos="TO">to</wf>
<wf cmd="ignore" pos="DT">the</wf>
<wf cmd="done" pos="NN" lemma="tax" wnsn="1" lexsn="1:21:00::" oed_id="/dictionary/sense/en_us_NOAD3e_2012/m_en_us1297266.001">tax</wf>
<wf cmd="ignore" pos="MD">may</wf>
<wf cmd="done" pos="VB" ot="notag">be</wf>
<wf cmd="done" pos="VB" lemma="incur" wnsn="1" lexsn="2:42:00::">incurred</wf>
<punc>.</punc>
</s>
<s snum="48">
<wf cmd="done" pos="RB" lemma="furthermore" wnsn="1" lexsn="4:02:00::">Furthermore</wf>
<punc>,</punc>
<wf cmd="ignore" pos="DT">a</wf>
<wf cmd="done" pos="JJ" lemma="bad" wnsn="1" lexsn="3:00:00::" oed_id="/dictionary/sense/en_us_NOAD3e_2012/m_en_us1224396.016">bad</wf>
<wf cmd="done" pos="NN" lemma="check" wnsn="1" lexsn="1:21:00::" oed_id="/dictionary/sense/en_us_NOAD3e_2012/m_en_us1232323.001">check</wf>
<wf cmd="ignore" pos="MD">may</wf>
<wf cmd="done" pos="VB" lemma="subject" wnsn="0" lexsn="2:31:00::" oed_id="/dictionary/sense/en_us_NOAD3e_2012/m_en_us1295267.016">subject</wf>
<wf cmd="ignore" pos="DT">the</wf>
<wf cmd="done" pos="NN" lemma="maker" wnsn="1" lexsn="1:18:00::" oed_id="/dictionary/sense/en_us_NOAD3e_2012/m_en_us1265489.001">maker</wf>
<wf cmd="ignore" pos="TO">to</wf>
<wf cmd="done" pos="JJ" lemma="certain" wnsn="1" lexsn="5:00:00:definite:00" oed_id="/dictionary/sense/en_us_NOAD3e_2012/m_en_us1231804.003">certain</wf>
<wf cmd="done" pos="NN" lemma="penalty" wnsn="2;1" lexsn="1:21:00::;1:04:00::" oed_id="/dictionary/sense/en_us_NOAD3e_2012/m_en_us1276620.001">penalties</wf>
<punc>.</punc>
</s>
<s snum="49">
<wf cmd="ignore" pos="DT">All</wf>
<wf cmd="done" pos="NN" lemma="check" wnsn="1" lexsn="1:21:00::" oed_id="/dictionary/sense/en_us_NOAD3e_2012/m_en_us1232323.001">checks</wf>
<wf cmd="ignore" pos="CC">and</wf>
<wf cmd="done" pos="NN" lemma="money_order" wnsn="1" lexsn="1:21:00::">money_orders</wf>
<wf cmd="ignore" pos="MD">should</wf>
<wf cmd="done" pos="VB" ot="notag">be</wf>
<wf cmd="done" pos="VB" lemma="make" wnsn="2" lexsn="2:30:00::" oed_id="/dictionary/sense/en_us_NOAD3e_2012/m_en_us1265484.001">made</wf>
<wf cmd="done" pos="JJ" lemma="payable" wnsn="1" lexsn="5:00:00:due:00">payable</wf>
<wf cmd="ignore" pos="TO">to</wf>
<wf cmd="done" pos="NNP" pn="other" ot="notag">Internal_Revenue_Service</wf>
<punc>.</punc>
</s>
</p>
<p pnum="19">
<s snum="50">
<wf cmd="ignore" pos="DT">An</wf>
<wf cmd="done" pos="NN" lemma="overpayment" wnsn="1" lexsn="1:21:00::">overpayment</wf>
<wf cmd="ignore" pos="IN">of</wf>
<wf cmd="done" pos="NN" lemma="income" wnsn="1" lexsn="1:21:00::">income</wf>
<wf cmd="ignore" pos="CC">and</wf>
<wf cmd="done" pos="NN" lemma="social_security" wnsn="1" lexsn="1:04:00::">social_security</wf>
<wf cmd="done" pos="NN" lemma="tax" wnsn="1" lexsn="1:21:00::" oed_id="/dictionary/sense/en_us_NOAD3e_2012/m_en_us1297266.001">taxes</wf>
<wf cmd="done" pos="VB" lemma="entitle" wnsn="1" lexsn="2:41:00::" oed_id="/dictionary/sense/en_us_NOAD3e_2012/m_en_us1244337.001">entitles</wf>
<wf cmd="ignore" pos="PRP">you</wf>
<wf cmd="ignore" pos="TO">to</wf>
<wf cmd="ignore" pos="DT">a</wf>
<wf cmd="done" pos="NN" lemma="refund" wnsn="1" lexsn="1:21:00::">refund</wf>
<wf cmd="ignore" pos="IN">unless</wf>
<wf cmd="ignore" pos="PRP">you</wf>
<wf cmd="done" pos="VB" lemma="indicate" wnsn="2" lexsn="2:32:03::" oed_id="/dictionary/sense/en_us_NOAD3e_2012/m_en_us1257731.001">indicate</wf>
<wf cmd="ignore" pos="IN">on</wf>
<wf cmd="ignore" pos="DT">the</wf>
<wf cmd="done" pos="NN" lemma="return" wnsn="1" lexsn="1:10:01::" oed_id="/dictionary/sense/en_us_NOAD3e_2012/m_en_us1284725.025">return</wf>
<wf cmd="ignore" pos="IN">that</wf>
<wf cmd="ignore" pos="DT">the</wf>
<wf cmd="done" pos="NN" lemma="overpayment" wnsn="1" lexsn="1:21:00::">overpayment</wf>
<wf cmd="ignore" pos="MD">should</wf>
<wf cmd="done" pos="VB" ot="notag">be</wf>
<wf cmd="done" pos="VB" lemma="apply" wnsn="1" lexsn="2:34:00::">applied</wf>
<wf cmd="done" pos="VB" ot="notag">to</wf>
<wf cmd="ignore" pos="PRP$">your</wf>
<wf cmd="done" pos="JJ" lemma="succeeding" wnsn="1" lexsn="3:00:00::">succeeding</wf>
<wf cmd="done" pos="NN" lemma="year" wnsn="1" lexsn="1:28:01::" oed_id="/dictionary/sense/en_us_NOAD3e_2012/m_en_us1307589.002">year</wf>
<wf cmd="ignore" pos="POS">'s</wf>
<wf cmd="done" pos="JJ" lemma="estimated" wnsn="0" lexsn="5:00:00:calculable:00">estimated</wf>
<wf cmd="done" pos="NN" lemma="tax" wnsn="1" lexsn="1:21:00::" oed_id="/dictionary/sense/en_us_NOAD3e_2012/m_en_us1297266.001">tax</wf>
<punc>.</punc>
</s>
</p>
<p pnum="20">
<s snum="51">
<wf cmd="ignore" pos="IN">If</wf>
<wf cmd="ignore" pos="PRP">you</wf>
<wf cmd="done" pos="VB" lemma="file" wnsn="1" lexsn="2:32:02::" oed_id="/dictionary/sense/en_us_NOAD3e_2012/m_en_us1247009.004">file</wf>
<wf cmd="done" pos="DT" pn="other" ot="notag">Form_1040_A</wf>
<wf cmd="ignore" pos="CC">and</wf>
<wf cmd="ignore" pos="DT">the</wf>
<wf cmd="done" rdf="person" pos="NNP" lemma="person" wnsn="1" lexsn="1:03:00::" pn="person">District_Director</wf>
<wf cmd="done" pos="VB" lemma="compute" wnsn="1" lexsn="2:31:00::">computes</wf>
<wf cmd="ignore" pos="PRP$">your</wf>
<wf cmd="done" pos="NN" lemma="tax" wnsn="1" lexsn="1:21:00::" oed_id="/dictionary/sense/en_us_NOAD3e_2012/m_en_us1297266.001">tax</wf>
<punc>,</punc>
<wf cmd="ignore" pos="DT">any</wf>
<wf cmd="done" pos="NN" lemma="refund" wnsn="1" lexsn="1:21:00::">refund</wf>
<wf cmd="done" pos="RB" ot="notag">to</wf>
<wf cmd="done" pos="RB" ot="notag">which</wf>
<wf cmd="ignore" pos="PRP">you</wf>
<wf cmd="done" pos="VB" lemma="be" wnsn="1" lexsn="2:42:03::" oed_id="/dictionary/sense/en_us_NOAD3e_2012/m_en_us1225404.008">are</wf>
<wf cmd="done" pos="JJ" lemma="entitled" wnsn="1" lexsn="5:00:00:eligible:00">entitled</wf>
<wf cmd="ignore" pos="MD">will</wf>
<wf cmd="done" pos="VB" ot="notag">be</wf>
<wf cmd="done" pos="VB" lemma="mail" wnsn="1" lexsn="2:35:00::" oed_id="/dictionary/sense/en_us_NOAD3e_2012/m_en_us1265390.007">mailed</wf>
<wf cmd="ignore" pos="TO">to</wf>
<wf cmd="ignore" pos="PRP">you</wf>
<punc>.</punc>
</s>
</p>
<p pnum="21">
<s snum="52">
<wf cmd="ignore" pos="IN">If</wf>
<wf cmd="ignore" pos="PRP">you</wf>
<wf cmd="done" pos="VB" lemma="file" wnsn="1" lexsn="2:32:02::" oed_id="/dictionary/sense/en_us_NOAD3e_2012/m_en_us1247009.004">file</wf>
<wf cmd="ignore" pos="DT">a</wf>
<wf cmd="done" pos="CD" pn="other" ot="notag">Form_1040</wf>
<punc>,</punc>
<wf cmd="ignore" pos="PRP">you</wf>
<wf cmd="ignore" pos="MD">should</wf>
<wf cmd="done" pos="VB" lemma="indicate" wnsn="2" lexsn="2:32:03::" oed_id="/dictionary/sense/en_us_NOAD3e_2012/m_en_us1257731.001">indicate</wf>
<wf cmd="ignore" pos="IN">in</wf>
<wf cmd="ignore" pos="DT">the</wf>
<wf cmd="done" pos="NN" lemma="place" wnsn="16" lexsn="1:10:01::">place</wf>
<wf cmd="done" pos="VB" lemma="provide" wnsn="1" lexsn="2:40:00::" oed_id="/dictionary/sense/en_us_NOAD3e_2012/m_en_us1281380.001">provided</wf>
<wf cmd="ignore" pos="IN">that</wf>
<wf cmd="ignore" pos="EX">there</wf>
<wf cmd="done" pos="VB" lemma="be" wnsn="5" lexsn="2:42:04::">is</wf>
<wf cmd="ignore" pos="DT">an</wf>
<wf cmd="done" pos="NN" lemma="overpayment" wnsn="1" lexsn="1:21:00::">overpayment</wf>
<wf cmd="ignore" pos="IN">of</wf>
<wf cmd="done" pos="NN" lemma="tax" wnsn="1" lexsn="1:21:00::" oed_id="/dictionary/sense/en_us_NOAD3e_2012/m_en_us1297266.001">tax</wf>
<wf cmd="ignore" pos="CC">and</wf>
<wf cmd="ignore" pos="DT">the</wf>
<wf cmd="done" pos="NN" lemma="amount" wnsn="2" lexsn="1:07:00::">amount</wf>
<wf cmd="ignore" pos="PRP">you</wf>
<wf cmd="done" pos="VB" lemma="want" wnsn="1" lexsn="2:37:00::" oed_id="/dictionary/sense/en_us_NOAD3e_2012/m_en_us1305040.001">want</wf>
<wf cmd="done" pos="VB" lemma="refund" wnsn="1" lexsn="2:40:00::" oed_id="/dictionary/sense/en_us_NOAD3e_2012/m_en_us1283887.001">refunded</wf>
<wf cmd="ignore" pos="CC">and</wf>
<wf cmd="ignore" pos="DT">the</wf>
<wf cmd="done" pos="NN" lemma="amount" wnsn="2" lexsn="1:07:00::">amount</wf>
<wf cmd="ignore" pos="PRP">you</wf>
<wf cmd="done" pos="VB" lemma="want" wnsn="1" lexsn="2:37:00::" oed_id="/dictionary/sense/en_us_NOAD3e_2012/m_en_us1305040.001">want</wf>
<wf cmd="done" pos="VB" lemma="credit" wnsn="3" lexsn="2:40:00::" oed_id="/dictionary/sense/en_us_NOAD3e_2012/m_en_us1236949.015">credited</wf>
<wf cmd="ignore" pos="IN">against</wf>
<wf cmd="ignore" pos="PRP$">your</wf>
<wf cmd="done" pos="JJ" lemma="estimated" wnsn="0" lexsn="5:00:00:calculable:00">estimated</wf>
<wf cmd="done" pos="NN" lemma="tax" wnsn="1" lexsn="1:21:00::" oed_id="/dictionary/sense/en_us_NOAD3e_2012/m_en_us1297266.001">tax</wf>
<punc>.</punc>
</s>
</p>
<p pnum="22">
<s snum="53">
<wf cmd="done" pos="NN" lemma="refund" wnsn="1" lexsn="1:21:00::">Refunds</wf>
<wf cmd="ignore" pos="IN">of</wf>
<wf cmd="done" pos="RB" lemma="less_than" wnsn="0" lexsn="4:02:00::">less_than</wf>
<punc>$</punc>
<wf cmd="done" pos="JJ" lemma="1" wnsn="1" lexsn="5:00:00:cardinal:00">1</wf>
<wf cmd="ignore" pos="MD">will</wf>
<wf cmd="done" pos="RB" lemma="not" wnsn="1" lexsn="4:02:00::" oed_id="/dictionary/sense/en_us_NOAD3e_2012/m_en_us1272156.001">not</wf>
<wf cmd="done" pos="VB" ot="notag">be</wf>
<wf cmd="done" pos="VB" lemma="make" wnsn="2" lexsn="2:30:00::">made</wf>
<wf cmd="ignore" pos="IN">unless</wf>
<wf cmd="ignore" pos="PRP">you</wf>
<wf cmd="done" pos="VB" lemma="attach" wnsn="1" lexsn="2:35:01::" oed_id="/dictionary/sense/en_us_NOAD3e_2012/m_en_us1223653.001">attach</wf>
<wf cmd="ignore" pos="DT">a</wf>
<wf cmd="done" pos="JJ" lemma="separate" wnsn="1" lexsn="3:00:00::">separate</wf>
<wf cmd="done" pos="NN" lemma="application" wnsn="2" lexsn="1:10:00::" oed_id="/dictionary/sense/en_us_NOAD3e_2012/m_en_us1222524.001">application</wf>
<wf cmd="ignore" pos="TO">to</wf>
<wf cmd="ignore" pos="PRP$">your</wf>
<wf cmd="done" pos="NN" lemma="return" wnsn="1" lexsn="1:10:01::" oed_id="/dictionary/sense/en_us_NOAD3e_2012/m_en_us1284725.025">return</wf>
<wf cmd="done" pos="VB" lemma="request" wnsn="1" lexsn="2:32:01::">requesting</wf>
<wf cmd="done" pos="JJ" lemma="such" wnsn="0" lexsn="5:00:01:specified:00">such</wf>
<wf cmd="ignore" pos="DT">a</wf>
<wf cmd="done" pos="NN" lemma="refund" wnsn="1" lexsn="1:21:00::">refund</wf>
<punc>.</punc>
</s>
</p>
<p pnum="23">
<s snum="54">
<wf cmd="done" pos="VB" lemma="send" wnsn="3" lexsn="2:32:00::" oed_id="/dictionary/sense/en_us_NOAD3e_2012/m_en_us1289024.001">Send</wf>
<wf cmd="ignore" pos="PRP$">your</wf>
<wf cmd="done" pos="NN" lemma="return" wnsn="1" lexsn="1:10:01::" oed_id="/dictionary/sense/en_us_NOAD3e_2012/m_en_us1284725.025">return</wf>
<wf cmd="done" pos="VB" ot="notag">to</wf>
<wf cmd="ignore" pos="DT">the</wf>
<wf cmd="done" rdf="person" pos="NNP" lemma="person" wnsn="1" lexsn="1:03:00::" pn="person">Director_of_Internal_Revenue</wf>
<wf cmd="ignore" pos="IN">for</wf>
<wf cmd="ignore" pos="DT">the</wf>
<wf cmd="done" pos="NN" lemma="district" wnsn="1" lexsn="1:15:00::">district</wf>
<wf cmd="done" pos="RB" ot="notag">in</wf>
<wf cmd="done" pos="RB" ot="notag">which</wf>
<wf cmd="ignore" pos="PRP">you</wf>
<wf cmd="done" pos="VB" lemma="have" wnsn="1" lexsn="2:40:00::" oed_id="/dictionary/sense/en_us_NOAD3e_2012/m_en_us1253820.001">have</wf>
<wf cmd="ignore" pos="PRP$">your</wf>
<wf cmd="done" pos="JJ" lemma="legal" wnsn="3" lexsn="5:00:00:valid:00" oed_id="/dictionary/sense/en_us_NOAD3e_2012/m_en_us1262801.001">legal</wf>
<wf cmd="done" pos="NN" lemma="residence" wnsn="1" lexsn="1:15:00::">residence</wf>
<wf cmd="ignore" pos="CC">or</wf>
<wf cmd="done" pos="JJ" lemma="principal" wnsn="1" lexsn="5:00:00:important:00" oed_id="/dictionary/sense/en_us_NOAD3e_2012/m_en_us1280762.001">principal</wf>
<wf cmd="done" pos="NN" lemma="place_of_business" wnsn="1" lexsn="1:06:00::">place_of_business</wf>
<punc>.</punc>
</s>
<s snum="55">
<wf cmd="ignore" pos="IN">If</wf>
<wf cmd="ignore" pos="PRP">you</wf>
<wf cmd="done" pos="VB" lemma="have" wnsn="1" lexsn="2:40:00::" oed_id="/dictionary/sense/en_us_NOAD3e_2012/m_en_us1253820.001">have</wf>
<wf cmd="ignore" pos="DT">neither</wf>
<wf cmd="ignore" pos="DT">a</wf>
<wf cmd="done" pos="JJ" lemma="legal" wnsn="3" lexsn="5:00:00:valid:00" oed_id="/dictionary/sense/en_us_NOAD3e_2012/m_en_us1262801.001">legal</wf>
<wf cmd="done" pos="NN" lemma="residence" wnsn="1" lexsn="1:15:00::">residence</wf>
<wf cmd="ignore" pos="CC">nor</wf>
<wf cmd="ignore" pos="DT">a</wf>
<wf cmd="done" pos="JJ" lemma="principal" wnsn="1" lexsn="5:00:00:important:00" oed_id="/dictionary/sense/en_us_NOAD3e_2012/m_en_us1280762.001">principal</wf>
<wf cmd="done" pos="NN" lemma="place_of_business" wnsn="1" lexsn="1:06:00::">place_of_business</wf>
<wf cmd="ignore" pos="IN">in</wf>
<wf cmd="ignore" pos="DT">any</wf>
<wf cmd="done" pos="NN" lemma="internal_revenue" wnsn="1" lexsn="1:21:00::">internal_revenue</wf>
<wf cmd="done" pos="NN" lemma="district" wnsn="1" lexsn="1:15:00::">district</wf>
<punc>,</punc>
<wf cmd="ignore" pos="PRP$">your</wf>
<wf cmd="done" pos="NN" lemma="return" wnsn="1" lexsn="1:10:01::" oed_id="/dictionary/sense/en_us_NOAD3e_2012/m_en_us1284725.025">return</wf>
<wf cmd="ignore" pos="MD">should</wf>
<wf cmd="done" pos="VB" ot="notag">be</wf>
<wf cmd="done" pos="VB" lemma="file" wnsn="1" lexsn="2:32:02::" oed_id="/dictionary/sense/en_us_NOAD3e_2012/m_en_us1247009.004">filed</wf>
<wf cmd="ignore" pos="IN">with</wf>
<wf cmd="ignore" pos="DT">the</wf>
<wf cmd="done" rdf="person" pos="NNP" lemma="person" wnsn="1" lexsn="1:03:00::" pn="person">District_Director_of_Internal_Revenue</wf>
<punc>,</punc>
<wf cmd="done" pos="NN" lemma="baltimore" wnsn="1" lexsn="1:15:00::">Baltimore</wf>
<wf cmd="done" pos="NN" ot="notag">2</wf>
<punc>,</punc>
<wf cmd="done" rdf="maryland" pos="NN" lemma="maryland" wnsn="1" lexsn="1:15:00::">Md.</wf>
<punc>.</punc>
</s>
<s snum="56">
<wf cmd="ignore" pos="IN">If</wf>
<wf cmd="ignore" pos="PRP$">your</wf>
<wf cmd="done" pos="JJ" lemma="principal" wnsn="1" lexsn="5:00:00:important:00" oed_id="/dictionary/sense/en_us_NOAD3e_2012/m_en_us1280762.001">principal</wf>
<wf cmd="done" pos="NN" lemma="place" wnsn="2" lexsn="1:15:04::" oed_id="/dictionary/sense/en_us_NOAD3e_2012/m_en_us1278491.001">place</wf>
<wf cmd="ignore" pos="IN">of</wf>
<wf cmd="done" pos="NN" lemma="abode" wnsn="1" lexsn="1:15:00::">abode</wf>
<wf cmd="ignore" pos="IN">for</wf>
<wf cmd="ignore" pos="DT">the</wf>
<wf cmd="done" pos="NN" lemma="tax" wnsn="1" lexsn="1:21:00::" oed_id="/dictionary/sense/en_us_NOAD3e_2012/m_en_us1297266.001">tax</wf>
<wf cmd="done" pos="NN" lemma="year" wnsn="2" lexsn="1:28:02::">year</wf>
<wf cmd="done" pos="VB" lemma="be" wnsn="3" lexsn="2:42:05::" oed_id="/dictionary/sense/en_us_NOAD3e_2012/m_en_us1225404.001">is</wf>
<wf cmd="ignore" pos="IN">outside</wf>
<wf cmd="ignore" pos="DT">the</wf>
<wf cmd="done" pos="NN" lemma="united_states" wnsn="1" lexsn="1:15:00::">United_States</wf>
<punc>(</punc>
<wf cmd="done" pos="VB" lemma="include" wnsn="1" lexsn="2:42:00::" oed_id="/dictionary/sense/en_us_NOAD3e_2012/m_en_us1257529.002">including</wf>
<wf cmd="done" pos="NN" lemma="alaska" wnsn="1" lexsn="1:15:00::">Alaska</wf>
<wf cmd="ignore" pos="CC">and</wf>
<wf cmd="done" pos="NN" lemma="hawaii" wnsn="1" lexsn="1:15:00::">Hawaii</wf>
<punc>)</punc>
<punc>,</punc>
<wf cmd="done" pos="NN" lemma="puerto_rico" wnsn="1" lexsn="1:15:00::">Puerto_Rico</wf>
<punc>,</punc>
<wf cmd="ignore" pos="CC">or</wf>
<wf cmd="done" pos="NN" ot="notag">the</wf>
<wf cmd="done" pos="NN" lemma="virgin_islands" wnsn="1" lexsn="1:15:00::">Virgin_Islands</wf>
<wf cmd="ignore" pos="CC">and</wf>
<wf cmd="ignore" pos="PRP">you</wf>
<wf cmd="done" pos="VB" lemma="have" wnsn="1" lexsn="2:40:00::" oed_id="/dictionary/sense/en_us_NOAD3e_2012/m_en_us1253820.001">have</wf>
<wf cmd="ignore" pos="DT">no</wf>
<wf cmd="done" pos="JJ" lemma="legal" wnsn="3" lexsn="5:00:00:valid:00" oed_id="/dictionary/sense/en_us_NOAD3e_2012/m_en_us1262801.001">legal</wf>
<wf cmd="done" pos="NN" lemma="residence" wnsn="1" lexsn="1:15:00::">residence</wf>
<wf cmd="ignore" pos="CC">or</wf>
<wf cmd="done" pos="JJ" lemma="principal" wnsn="1" lexsn="5:00:00:important:00" oed_id="/dictionary/sense/en_us_NOAD3e_2012/m_en_us1280762.001">principal</wf>
<wf cmd="done" pos="NN" lemma="place_of_business" wnsn="1" lexsn="1:06:00::">place_of_business</wf>
<wf cmd="ignore" pos="IN">in</wf>
<wf cmd="ignore" pos="DT">any</wf>
<wf cmd="done" pos="NN" lemma="internal_revenue" wnsn="1" lexsn="1:21:00::">internal_revenue</wf>
<wf cmd="done" pos="NN" lemma="district" wnsn="1" lexsn="1:15:00::">district</wf>
<wf cmd="ignore" pos="IN">in</wf>
<wf cmd="ignore" pos="DT">the</wf>
<wf cmd="done" pos="NN" lemma="united_states" wnsn="1" lexsn="1:15:00::">United_States</wf>
<punc>,</punc>
<wf cmd="ignore" pos="PRP">you</wf>
<wf cmd="ignore" pos="MD">should</wf>
<wf cmd="done" pos="VB" lemma="file" wnsn="1" lexsn="2:32:02::" oed_id="/dictionary/sense/en_us_NOAD3e_2012/m_en_us1247009.004">file</wf>
<wf cmd="ignore" pos="PRP$">your</wf>
<wf cmd="done" pos="NN" lemma="return" wnsn="1" lexsn="1:10:01::" oed_id="/dictionary/sense/en_us_NOAD3e_2012/m_en_us1284725.025">return</wf>
<wf cmd="ignore" pos="IN">with</wf>
<wf cmd="ignore" pos="DT">the</wf>
<wf cmd="done" pos="NNP" pn="other" ot="notag">Office_of_International_Operations</wf>
<punc>,</punc>
<wf cmd="done" rdf="group" pos="NNP" lemma="group" wnsn="1" lexsn="1:03:00::" pn="group">Internal_Revenue_Service</wf>
<punc>,</punc>
<wf cmd="done" pos="NN" lemma="washington" wnsn="1" lexsn="1:15:01::" oed_id="/dictionary/sense/en_us_NOAD3e_2012/m_en_us1305184.002">Washington</wf>
<wf cmd="done" pos="NN" ot="notag">25</wf>
<punc>,</punc>
<wf cmd="done" rdf="dc" pos="NN" lemma="dc" wnsn="1" lexsn="1:15:00::">D._C.</wf>
<punc>.</punc>
</s>
</p>
<p pnum="24">
<s snum="57">
<wf cmd="ignore" pos="DT">The</wf>
<wf cmd="done" pos="NN" lemma="deduction" wnsn="1" lexsn="1:21:01::" oed_id="/dictionary/sense/en_us_NOAD3e_2012/m_en_us1238927.001">deductions</wf>
<wf cmd="done" pos="VB" lemma="allow" wnsn="2" lexsn="2:32:00::" oed_id="/dictionary/sense/en_us_NOAD3e_2012/m_en_us1221081.001">allowed</wf>
<wf cmd="done" pos="VB" ot="notag">in</wf>
<wf cmd="done" pos="VB" lemma="determine" wnsn="1" lexsn="2:32:00::" oed_id="/dictionary/sense/en_us_NOAD3e_2012/m_en_us1239831.003">determining</wf>
<wf cmd="done" pos="NN" pn="other" ot="notag">Adjusted_Gross_Income</wf>
<wf cmd="done" pos="VB" lemma="put" wnsn="2" lexsn="2:35:05::" oed_id="/dictionary/sense/en_us_NOAD3e_2012/m_en_us1281994.006">put</wf>
<wf cmd="ignore" pos="DT">all</wf>
<wf cmd="done" pos="NN" lemma="taxpayer" wnsn="1" lexsn="1:18:00::">taxpayers</wf>
<wf cmd="ignore" pos="IN">on</wf>
<wf cmd="ignore" pos="DT">a</wf>
<wf cmd="done" pos="JJ" lemma="comparable" wnsn="1" lexsn="3:00:00::">comparable</wf>
<wf cmd="done" pos="NN" lemma="basis" wnsn="1" lexsn="1:24:00::">basis</wf>
<punc>.</punc>
</s>
<s snum="58">
<wf cmd="ignore" pos="PRP">It</wf>
<wf cmd="done" pos="VB" lemma="be" wnsn="2" lexsn="2:42:06::" oed_id="/dictionary/sense/en_us_NOAD3e_2012/m_en_us1225404.008">is</wf>
<wf cmd="ignore" pos="DT">the</wf>
<wf cmd="done" pos="NN" lemma="amount" wnsn="1" lexsn="1:21:00::">amount</wf>
<wf cmd="ignore" pos="PRP">you</wf>
<wf cmd="done" pos="VB" lemma="enter" wnsn="5" lexsn="2:32:04::" oed_id="/dictionary/sense/en_us_NOAD3e_2012/m_en_us1244298.012">enter</wf>
<wf cmd="done" pos="JJ" ot="notag">on</wf>
<wf cmd="done" pos="NN" lemma="line" wnsn="11" lexsn="1:15:00::">line</wf>
<wf cmd="done" pos="JJ" lemma="9" wnsn="1" lexsn="5:00:00:cardinal:00">9</wf>
<punc>,</punc>
<wf cmd="done" pos="NN" lemma="page" wnsn="1" lexsn="1:10:00::" oed_id="/dictionary/sense/en_us_NOAD3e_2012/m_en_us1274966.001">page</wf>
<wf cmd="done" pos="JJ" lemma="1" wnsn="1" lexsn="5:00:00:cardinal:00">1</wf>
<wf cmd="ignore" pos="IN">of</wf>
<wf cmd="done" pos="CD" pn="other" ot="notag">Form_1040</wf>
<punc>.</punc>
</s>
<s snum="59">
<wf cmd="ignore" pos="DT">Some</wf>
<wf cmd="done" pos="NN" lemma="deduction" wnsn="1" lexsn="1:21:01::" oed_id="/dictionary/sense/en_us_NOAD3e_2012/m_en_us1238927.001">deductions</wf>
<wf cmd="done" pos="VBP" ot="notag">are</wf>
<wf cmd="done" pos="VB" lemma="subtract" wnsn="1" lexsn="2:31:00::">subtracted</wf>
<wf cmd="ignore" pos="IN">from</wf>
<wf cmd="done" pos="JJ" lemma="gross" wnsn="1" lexsn="3:00:00::" oed_id="/dictionary/sense/en_us_NOAD3e_2012/m_en_us1252439.006">Gross</wf>
<wf cmd="done" pos="NN" lemma="income" wnsn="1" lexsn="1:21:00::">Income</wf>
<wf cmd="ignore" pos="TO">to</wf>
<wf cmd="done" pos="VB" lemma="determine" wnsn="1" lexsn="2:32:00::" oed_id="/dictionary/sense/en_us_NOAD3e_2012/m_en_us1239831.003">determine</wf>
<wf cmd="done" pos="NN" pn="other" ot="notag">Adjusted_Gross_Income</wf>
<punc>.</punc>
</s>
<s snum="60">
<wf cmd="done" pos="JJ" lemma="other" wnsn="1" lexsn="3:00:00::" oed_id="/dictionary/sense/en_us_NOAD3e_2012/m_en_us1274198.004">Other</wf>
<wf cmd="done" pos="NN" lemma="deduction" wnsn="1" lexsn="1:21:01::" oed_id="/dictionary/sense/en_us_NOAD3e_2012/m_en_us1238927.001">deductions</wf>
<wf cmd="done" pos="VBP" ot="notag">are</wf>
<wf cmd="done" pos="VB" lemma="subtract" wnsn="1" lexsn="2:31:00::">subtracted</wf>
<wf cmd="done" pos="RB" lemma="only" wnsn="2" lexsn="4:02:01::" oed_id="/dictionary/sense/en_us_NOAD3e_2012/m_en_us1273443.001">only</wf>
<wf cmd="ignore" pos="IN">from</wf>
<wf cmd="done" pos="NN" pn="other" ot="notag">Adjusted_Gross_Income</wf>
<wf cmd="ignore" pos="IN">in</wf>
<wf cmd="done" pos="VB" lemma="arrive" wnsn="1" lexsn="2:38:00::">arriving</wf>
<wf cmd="done" pos="VB" ot="notag">at</wf>
<wf cmd="done" pos="NNP" pn="other" ot="notag">Taxable_Income</wf>
<punc>.</punc>
</s>
</p>
<p pnum="25">
<s snum="61">
<wf cmd="ignore" pos="TO">To</wf>
<wf cmd="done" pos="VB" lemma="compute" wnsn="1" lexsn="2:31:00::">compute</wf>
<wf cmd="ignore" pos="PRP$">your</wf>
<wf cmd="done" pos="JJ" lemma="adjusted" wnsn="1" lexsn="3:00:00::">adjusted</wf>
<wf cmd="done" pos="JJ" lemma="gross" wnsn="1" lexsn="3:00:00::" oed_id="/dictionary/sense/en_us_NOAD3e_2012/m_en_us1252439.006">gross</wf>
<wf cmd="done" pos="NN" lemma="income" wnsn="1" lexsn="1:21:00::">income</wf>
<wf cmd="ignore" pos="PRP">you</wf>
<wf cmd="done" pos="VB" lemma="total" wnsn="2" lexsn="2:32:00::" oed_id="/dictionary/sense/en_us_NOAD3e_2012/m_en_us1299553.004">total</wf>
<wf cmd="ignore" pos="DT">all</wf>
<wf cmd="done" pos="NN" lemma="item" wnsn="1" lexsn="1:10:00::">items</wf>
<wf cmd="ignore" pos="IN">of</wf>
<wf cmd="done" pos="NN" lemma="income" wnsn="1" lexsn="1:21:00::">income</wf>
<punc>.</punc>
</s>
<s snum="62">
<punc>(</punc>
<wf cmd="done" pos="RB" lemma="see" wnsn="0" lexsn="4:02:00::">See</wf>
<wf cmd="done" pos="NN" lemma="chapter" wnsn="1" lexsn="1:10:00::" oed_id="/dictionary/sense/en_us_NOAD3e_2012/m_en_us1232115.001">Chapter</wf>
<wf cmd="done" pos="NN" lemma="6" wnsn="1" lexsn="1:23:00::">6</wf>
<punc>.</punc>
<punc>)</punc>
</s>
<s snum="63">
<wf cmd="ignore" pos="IN">From</wf>
<wf cmd="ignore" pos="DT">this</wf>
<wf cmd="done" pos="NN" lemma="amount" wnsn="1" lexsn="1:21:00::">amount</wf>
<wf cmd="done" pos="VB" lemma="deduct" wnsn="1" lexsn="2:31:01::">deduct</wf>
<wf cmd="ignore" pos="DT">the</wf>
<wf cmd="done" pos="NN" lemma="item" wnsn="1" lexsn="1:10:00::">items</wf>
<wf cmd="done" pos="VB" lemma="indicate" wnsn="3" lexsn="2:32:00::" oed_id="/dictionary/sense/en_us_NOAD3e_2012/m_en_us1257731.001">indicated</wf>
<wf cmd="done" pos="RB" lemma="below" wnsn="2" lexsn="4:02:00::">below</wf>
<punc>.</punc>
</s>
</p>
<p pnum="26">
<s snum="64">
<wf cmd="done" pos="NN" lemma="businessman" wnsn="1" lexsn="1:18:00::" oed_id="/dictionary/sense/en_us_NOAD3e_2012/m_en_us1229657.001">Businessmen</wf>
<wf cmd="done" pos="VB" lemma="deduct" wnsn="1" lexsn="2:31:01::">deduct</wf>
<wf cmd="ignore" pos="DT">all</wf>
<wf cmd="done" pos="JJ" lemma="ordinary" wnsn="1" lexsn="3:00:00::" oed_id="/dictionary/sense/en_us_NOAD3e_2012/m_en_us1273833.001">ordinary</wf>
<wf cmd="ignore" pos="CC">and</wf>
<wf cmd="done" pos="JJ" lemma="necessary" wnsn="1" lexsn="3:00:00::" oed_id="/dictionary/sense/en_us_NOAD3e_2012/m_en_us1270794.001">necessary</wf>
<wf cmd="done" pos="NN" lemma="expense" wnsn="1" lexsn="1:21:00::">expenses</wf>
<wf cmd="done" pos="JJ" lemma="attributable" wnsn="1" lexsn="3:00:00::">attributable</wf>
<wf cmd="ignore" pos="TO">to</wf>
<wf cmd="ignore" pos="DT">a</wf>
<wf cmd="done" pos="NN" lemma="trade" wnsn="2" lexsn="1:04:00::">trade</wf>
<wf cmd="ignore" pos="CC">or</wf>
<wf cmd="done" pos="NN" lemma="business" wnsn="1" lexsn="1:14:00::" oed_id="/dictionary/sense/en_us_NOAD3e_2012/m_en_us1229649.005">business</wf>
<punc>.</punc>
</s>
</p>
<p pnum="27">
<s snum="65">
<wf cmd="ignore" pos="IN">If</wf>
<wf cmd="ignore" pos="PRP">you</wf>
<wf cmd="done" pos="VB" lemma="hold" wnsn="9;4" lexsn="2:40:04::;2:40:00::" oed_id="/dictionary/sense/en_us_NOAD3e_2012/m_en_us1255308.023">hold</wf>
<wf cmd="done" pos="NN" lemma="property" wnsn="1" lexsn="1:21:00::" oed_id="/dictionary/sense/en_us_NOAD3e_2012/m_en_us1281159.001">property</wf>
<wf cmd="ignore" pos="IN">for</wf>
<wf cmd="ignore" pos="DT">the</wf>
<wf cmd="done" pos="NN" lemma="production" wnsn="1" lexsn="1:04:00::" oed_id="/dictionary/sense/en_us_NOAD3e_2012/m_en_us1280958.001">production</wf>
<wf cmd="ignore" pos="IN">of</wf>
<wf cmd="done" pos="NN" lemma="rent" wnsn="1" lexsn="1:21:00::" oed_id="/dictionary/sense/en_us_NOAD3e_2012/m_en_us1284244.001">rents</wf>
<wf cmd="ignore" pos="CC">or</wf>
<wf cmd="done" pos="NN" lemma="royalty" wnsn="1" lexsn="1:21:00::">royalties</wf>
<wf cmd="ignore" pos="PRP">you</wf>
<wf cmd="done" pos="VB" lemma="subtract" wnsn="1" lexsn="2:31:00::">subtract</wf>
<punc>,</punc>
<wf cmd="ignore" pos="IN">in</wf>
<wf cmd="done" pos="VB" lemma="compute" wnsn="1" lexsn="2:31:00::">computing</wf>
<wf cmd="done" pos="NN" pn="other" ot="notag">Adjusted_Gross_Income</wf>
<punc>,</punc>
<wf cmd="done" pos="JJ" lemma="ordinary" wnsn="1" lexsn="3:00:00::" oed_id="/dictionary/sense/en_us_NOAD3e_2012/m_en_us1273833.001">ordinary</wf>
<wf cmd="ignore" pos="CC">and</wf>
<wf cmd="done" pos="JJ" lemma="necessary" wnsn="1" lexsn="3:00:00::" oed_id="/dictionary/sense/en_us_NOAD3e_2012/m_en_us1270794.001">necessary</wf>
<wf cmd="done" pos="NN" lemma="expense" wnsn="1" lexsn="1:21:00::">expenses</wf>
<wf cmd="ignore" pos="CC">and</wf>
<wf cmd="done" pos="JJ" lemma="certain" wnsn="1" lexsn="5:00:00:definite:00" oed_id="/dictionary/sense/en_us_NOAD3e_2012/m_en_us1231804.003">certain</wf>
<wf cmd="done" pos="JJ" lemma="other" wnsn="1" lexsn="3:00:00::" oed_id="/dictionary/sense/en_us_NOAD3e_2012/m_en_us1274198.001">other</wf>
<wf cmd="done" pos="NN" lemma="deduction" wnsn="1" lexsn="1:21:01::" oed_id="/dictionary/sense/en_us_NOAD3e_2012/m_en_us1238927.001">deductions</wf>
<wf cmd="done" pos="JJ" lemma="attributable" wnsn="1" lexsn="3:00:00::">attributable</wf>
<wf cmd="ignore" pos="TO">to</wf>
<wf cmd="ignore" pos="DT">the</wf>
<wf cmd="done" pos="NN" lemma="property" wnsn="1" lexsn="1:21:00::" oed_id="/dictionary/sense/en_us_NOAD3e_2012/m_en_us1281159.001">property</wf>
<punc>.</punc>
</s>
<s snum="66">
<punc>(</punc>
<wf cmd="done" pos="RB" lemma="see" wnsn="0" lexsn="4:02:00::">See</wf>
<wf cmd="done" pos="NN" lemma="chapter" wnsn="1" lexsn="1:10:00::" oed_id="/dictionary/sense/en_us_NOAD3e_2012/m_en_us1232115.001">Chapter</wf>
<wf cmd="done" pos="NN" lemma="15" wnsn="1" lexsn="1:23:00::">15</wf>
<punc>.</punc>
<punc>)</punc>
</s>
</p>
<p pnum="28">
<s snum="67">
<wf cmd="done" pos="JJ" lemma="outside" wnsn="5" lexsn="5:00:00:extramural:00">Outside</wf>
<wf cmd="done" pos="NN" lemma="salesman" wnsn="1" lexsn="1:18:00::">salesmen</wf>
<wf cmd="done" pos="VB" lemma="deduct" wnsn="1" lexsn="2:31:01::">deduct</wf>
<wf cmd="ignore" pos="DT">all</wf>
<wf cmd="done" pos="NN" lemma="expense" wnsn="1" lexsn="1:21:00::">expenses</wf>
<wf cmd="done" pos="JJ" lemma="attributable" wnsn="1" lexsn="3:00:00::">attributable</wf>
<wf cmd="ignore" pos="TO">to</wf>
<wf cmd="done" pos="VB" lemma="earn" wnsn="1" lexsn="2:40:01::">earning</wf>
<wf cmd="ignore" pos="DT">a</wf>
<wf cmd="done" pos="NN" lemma="salary" wnsn="1" lexsn="1:21:00::">salary</wf>
<punc>,</punc>
<wf cmd="done" pos="NN" lemma="commission" wnsn="2" lexsn="1:21:00::" oed_id="/dictionary/sense/en_us_NOAD3e_2012/m_en_us1234766.006">commission</wf>
<punc>,</punc>
<wf cmd="ignore" pos="CC">or</wf>
<wf cmd="done" pos="JJ" lemma="other" wnsn="1" lexsn="3:00:00::" oed_id="/dictionary/sense/en_us_NOAD3e_2012/m_en_us1274198.004">other</wf>
<wf cmd="done" pos="NN" lemma="compensation" wnsn="1" lexsn="1:21:00::">compensation</wf>
<punc>.</punc>
</s>
<s snum="68">
<punc>(</punc>
<wf cmd="done" pos="RB" lemma="see" wnsn="0" lexsn="4:02:00::">See</wf>
<wf cmd="done" pos="NN" lemma="chapter" wnsn="1" lexsn="1:10:00::" oed_id="/dictionary/sense/en_us_NOAD3e_2012/m_en_us1232115.001">Chapter</wf>
<wf cmd="done" pos="NN" lemma="10" wnsn="1" lexsn="1:23:00::">10</wf>
<punc>.</punc>
<punc>)</punc>
</s>
</p>
<p pnum="29">
<s snum="69">
<wf cmd="done" pos="NN" lemma="employee" wnsn="1" lexsn="1:18:00::">Employees</wf>
<wf cmd="done" pos="VB" lemma="deduct" wnsn="1" lexsn="2:31:01::">deduct</wf>
<wf cmd="done" pos="NN" lemma="expense" wnsn="1" lexsn="1:21:00::">expenses</wf>
<wf cmd="ignore" pos="IN">of</wf>
<wf cmd="done" pos="NN" lemma="travel" wnsn="1" lexsn="1:04:00::">travel</wf>
<punc>,</punc>
<wf cmd="done" pos="NN" lemma="meal" wnsn="1" lexsn="1:13:00::" oed_id="/dictionary/sense/en_us_NOAD3e_2012/m_en_us1266754.001">meals</wf>
<wf cmd="ignore" pos="CC">and</wf>
<wf cmd="done" pos="VB" lemma="lodge" wnsn="1" lexsn="2:42:02::" oed_id="/dictionary/sense/en_us_NOAD3e_2012/m_en_us1264102.001">lodging</wf>
<wf cmd="done" pos="VB" ot="notag">while</wf>
<wf cmd="done" pos="VB" ot="notag">away</wf>
<wf cmd="ignore" pos="IN">from</wf>
<wf cmd="done" pos="NN" lemma="home" wnsn="1" lexsn="1:15:04::" oed_id="/dictionary/sense/en_us_NOAD3e_2012/m_en_us1255439.001">home</wf>
<wf cmd="done" pos="IN" ot="complexprep">in_connection_with</wf>
<wf cmd="ignore" pos="DT">the</wf>
<wf cmd="done" pos="NN" lemma="performance" wnsn="3" lexsn="1:04:00::" oed_id="/dictionary/sense/en_us_NOAD3e_2012/m_en_us1276922.004">performance</wf>
<wf cmd="ignore" pos="IN">of</wf>
<wf cmd="ignore" pos="PRP$">their</wf>
<wf cmd="done" pos="NN" lemma="services" wnsn="1" lexsn="1:04:00::" oed_id="/dictionary/sense/en_us_NOAD3e_2012/m_en_us1289310.001">services</wf>
<wf cmd="ignore" pos="IN">as</wf>
<wf cmd="done" pos="NN" lemma="employee" wnsn="1" lexsn="1:18:00::">employees</wf>
<punc>.</punc>
</s>
<s snum="70">
<wf cmd="ignore" pos="PRP">They</wf>
<wf cmd="done" pos="RB" lemma="also" wnsn="1" lexsn="4:02:00::">also</wf>
<wf cmd="done" pos="VB" lemma="deduct" wnsn="1" lexsn="2:31:01::">deduct</wf>
<wf cmd="done" pos="NN" lemma="transportation" wnsn="2" lexsn="1:04:00::" oed_id="/dictionary/sense/en_us_NOAD3e_2012/m_en_us1300012.001">transportation</wf>
<wf cmd="done" pos="NN" lemma="expense" wnsn="1" lexsn="1:21:00::">expenses</wf>
<wf cmd="done" pos="VB" lemma="incur" wnsn="1" lexsn="2:42:00::">incurred</wf>
<wf cmd="done" pos="IN" ot="complexprep">in_connection_with</wf>
<wf cmd="ignore" pos="DT">the</wf>
<wf cmd="done" pos="NN" lemma="performance" wnsn="3" lexsn="1:04:00::" oed_id="/dictionary/sense/en_us_NOAD3e_2012/m_en_us1276922.004">performance</wf>
<wf cmd="done" pos="RB" ot="notag">of</wf>
<wf cmd="done" pos="NN" lemma="services" wnsn="1" lexsn="1:04:00::" oed_id="/dictionary/sense/en_us_NOAD3e_2012/m_en_us1289310.001">services</wf>
<wf cmd="ignore" pos="IN">as</wf>
<wf cmd="done" pos="NN" lemma="employee" wnsn="1" lexsn="1:18:00::">employees</wf>
<wf cmd="done" pos="RB" lemma="even" wnsn="2" lexsn="4:02:03::">even</wf>
<wf cmd="done" pos="RB" lemma="though" wnsn="0" lexsn="4:02:00::">though</wf>
<wf cmd="ignore" pos="PRP">they</wf>
<wf cmd="done" pos="VB" lemma="be" wnsn="3" lexsn="2:42:05::" oed_id="/dictionary/sense/en_us_NOAD3e_2012/m_en_us1225404.003">are</wf>
<wf cmd="done" pos="RB" lemma="not" wnsn="1" lexsn="4:02:00::" oed_id="/dictionary/sense/en_us_NOAD3e_2012/m_en_us1272156.001">not</wf>
<wf cmd="done" pos="RB" lemma="away" wnsn="1" lexsn="4:02:00::" oed_id="/dictionary/sense/en_us_NOAD3e_2012/m_en_us1224068.001">away</wf>
<wf cmd="done" pos="RB" ot="notag">from</wf>
<wf cmd="done" pos="NN" lemma="home" wnsn="1" lexsn="1:15:04::" oed_id="/dictionary/sense/en_us_NOAD3e_2012/m_en_us1255439.001">home</wf>
<punc>.</punc>
</s>
<s snum="71">
<punc>(</punc>
<wf cmd="done" pos="RB" lemma="see" wnsn="0" lexsn="4:02:00::">See</wf>
<wf cmd="done" pos="NN" lemma="chapter" wnsn="1" lexsn="1:10:00::" oed_id="/dictionary/sense/en_us_NOAD3e_2012/m_en_us1232115.001">Chapter</wf>
<wf cmd="done" pos="NN" lemma="12" wnsn="1" lexsn="1:23:00::">12</wf>
<punc>.</punc>
<punc>)</punc>
</s>
<s snum="72">
<wf cmd="ignore" pos="IN">If</wf>
<wf cmd="ignore" pos="PRP$">your</wf>
<wf cmd="done" pos="NN" lemma="employer" wnsn="1" lexsn="1:18:00::">employer</wf>
<wf cmd="done" pos="VB" lemma="reimburse" wnsn="1" lexsn="2:40:00::">reimburses</wf>
<wf cmd="ignore" pos="PRP">you</wf>
<wf cmd="ignore" pos="IN">for</wf>
<wf cmd="done" pos="NN" lemma="expense" wnsn="1" lexsn="1:21:00::">expenses</wf>
<wf cmd="done" pos="VB" lemma="incur" wnsn="1" lexsn="2:42:00::">incurred</wf>
<punc>,</punc>
<wf cmd="ignore" pos="PRP">you</wf>
<wf cmd="done" pos="VB" lemma="deduct" wnsn="1" lexsn="2:31:01::">deduct</wf>
<wf cmd="done" pos="JJ" lemma="such" wnsn="0" lexsn="5:00:01:specified:00">such</wf>
<wf cmd="done" pos="NN" lemma="expense" wnsn="1" lexsn="1:21:00::">expenses</wf>
<wf cmd="ignore" pos="IN">if</wf>
<wf cmd="ignore" pos="PRP">they</wf>
<wf cmd="done" pos="RB" lemma="otherwise" wnsn="1" lexsn="4:02:01::" oed_id="/dictionary/sense/en_us_NOAD3e_2012/m_en_us1274203.004">otherwise</wf>
<wf cmd="done" pos="VB" lemma="qualify" wnsn="1" lexsn="2:42:00::" oed_id="/dictionary/sense/en_us_NOAD3e_2012/m_en_us1282275.001">qualify</wf>
<punc>.</punc>
</s>
<s snum="73">
<punc>(</punc>
<wf cmd="done" pos="RB" lemma="see" wnsn="0" lexsn="4:02:00::">See</wf>
<wf cmd="done" pos="NN" lemma="chapter" wnsn="1" lexsn="1:10:00::" oed_id="/dictionary/sense/en_us_NOAD3e_2012/m_en_us1232115.001">Chapter</wf>
<wf cmd="done" pos="NN" lemma="10" wnsn="1" lexsn="1:23:00::">10</wf>
<punc>.</punc>
<punc>)</punc>
</s>
</p>
<p pnum="30">
<s snum="74">
<wf cmd="done" pos="NN" lemma="sick_pay" wnsn="1" lexsn="1:21:00::">Sick_pay</wf>
<punc>,</punc>
<wf cmd="ignore" pos="IN">if</wf>
<wf cmd="done" pos="VB" lemma="include" wnsn="1" lexsn="2:42:00::" oed_id="/dictionary/sense/en_us_NOAD3e_2012/m_en_us1257529.001">included</wf>
<wf cmd="ignore" pos="IN">in</wf>
<wf cmd="ignore" pos="PRP$">your</wf>
<wf cmd="done" pos="JJ" lemma="gross" wnsn="1" lexsn="3:00:00::" oed_id="/dictionary/sense/en_us_NOAD3e_2012/m_en_us1252439.006">Gross</wf>
<wf cmd="done" pos="NN" lemma="income" wnsn="1" lexsn="1:21:00::">Income</wf>
<punc>,</punc>
<wf cmd="done" pos="VBZ" ot="notag">is</wf>
<wf cmd="done" pos="VB" lemma="deduct" wnsn="1" lexsn="2:31:01::">deducted</wf>
<wf cmd="ignore" pos="IN">in</wf>
<wf cmd="done" pos="VB" lemma="arrive" wnsn="1" lexsn="2:38:00::">arriving</wf>
<wf cmd="done" pos="VB" ot="notag">at</wf>
<wf cmd="done" pos="NN" pn="other" ot="notag">Adjusted_Gross_Income</wf>
<punc>.</punc>
</s>
<s snum="75">
<wf cmd="ignore" pos="IN">If</wf>
<wf cmd="ignore" pos="PRP$">your</wf>
<wf cmd="done" pos="NN" lemma="sick_pay" wnsn="1" lexsn="1:21:00::">sick_pay</wf>
<wf cmd="done" pos="VBZ" ot="notag">is</wf>
<wf cmd="done" pos="RB" lemma="not" wnsn="1" lexsn="4:02:00::" oed_id="/dictionary/sense/en_us_NOAD3e_2012/m_en_us1272156.001">not</wf>
<wf cmd="done" pos="VB" lemma="include" wnsn="1" lexsn="2:42:00::" oed_id="/dictionary/sense/en_us_NOAD3e_2012/m_en_us1257529.001">included</wf>
<wf cmd="ignore" pos="IN">in</wf>
<wf cmd="ignore" pos="PRP$">your</wf>
<wf cmd="done" pos="JJ" lemma="gross" wnsn="1" lexsn="3:00:00::" oed_id="/dictionary/sense/en_us_NOAD3e_2012/m_en_us1252439.006">Gross</wf>
<wf cmd="done" pos="NN" lemma="income" wnsn="1" lexsn="1:21:00::">Income</wf>
<punc>,</punc>
<wf cmd="ignore" pos="PRP">you</wf>
<wf cmd="done" pos="VB" ot="notag">may_not</wf>
<wf cmd="done" pos="VB" lemma="deduct" wnsn="1" lexsn="2:31:01::">deduct</wf>
<wf cmd="ignore" pos="PRP">it</wf>
<punc>.</punc>
</s>
<s snum="76">
<punc>(</punc>
<wf cmd="done" pos="RB" lemma="see" wnsn="0" lexsn="4:02:00::">See</wf>
<wf cmd="done" pos="NN" lemma="chapter" wnsn="1" lexsn="1:10:00::" oed_id="/dictionary/sense/en_us_NOAD3e_2012/m_en_us1232115.001">Chapter</wf>
<wf cmd="done" pos="NN" lemma="9" wnsn="1" lexsn="1:23:00::">9</wf>
<punc>.</punc>
<punc>)</punc>
</s>
</p>
<p pnum="31">
<s snum="77">
<wf cmd="ignore" pos="IN">If</wf>
<wf cmd="ignore" pos="PRP">you</wf>
<wf cmd="done" pos="VB" lemma="be" wnsn="2" lexsn="2:42:06::">are</wf>
<wf cmd="ignore" pos="DT">a</wf>
<wf cmd="done" pos="NN" lemma="life_tenant" wnsn="1" lexsn="1:18:00::">life_tenant</wf>
<punc>,</punc>
<wf cmd="ignore" pos="PRP">you</wf>
<wf cmd="done" pos="VB" lemma="deduct" wnsn="1" lexsn="2:31:01::">deduct</wf>
<wf cmd="done" pos="JJ" lemma="allowable" wnsn="1" lexsn="5:00:00:deductible:00" oed_id="/dictionary/sense/en_us_NOAD3e_2012/m_en_us1413460.001">allowable</wf>
<wf cmd="done" pos="NN" lemma="depreciation" wnsn="1" lexsn="1:04:00::">depreciation</wf>
<wf cmd="ignore" pos="CC">and</wf>
<wf cmd="done" pos="NN" lemma="depletion" wnsn="1" lexsn="1:04:00::">depletion</wf>
<punc>.</punc>
</s>
<s snum="78">
<wf cmd="ignore" pos="IN">If</wf>
<wf cmd="ignore" pos="PRP">you</wf>
<wf cmd="done" pos="VB" lemma="be" wnsn="2" lexsn="2:42:06::">are</wf>
<wf cmd="ignore" pos="DT">an</wf>
<wf cmd="done" pos="NN" lemma="income" wnsn="1" lexsn="1:21:00::">income</wf>
<wf cmd="done" pos="NN" lemma="beneficiary" wnsn="1" lexsn="1:18:00::">beneficiary</wf>
<wf cmd="ignore" pos="IN">of</wf>
<wf cmd="done" pos="NN" lemma="property" wnsn="1" lexsn="1:21:00::" oed_id="/dictionary/sense/en_us_NOAD3e_2012/m_en_us1281159.001">property</wf>
<wf cmd="done" pos="VB" lemma="hold" wnsn="9;1" lexsn="2:40:04::;2:42:00::">held</wf>
<wf cmd="done" pos="VB" ot="notag">in</wf>
<wf cmd="done" pos="NN" lemma="trust" wnsn="1" lexsn="1:21:03::" oed_id="/dictionary/sense/en_us_NOAD3e_2012/m_en_us1300715.006">trust</wf>
<wf cmd="ignore" pos="CC">or</wf>
<wf cmd="ignore" pos="DT">an</wf>
<wf cmd="done" pos="NN" lemma="heir" wnsn="1" lexsn="1:18:00::">heir</wf>
<punc>,</punc>
<wf cmd="done" pos="NN" lemma="legatee" wnsn="1" lexsn="1:18:00::">legatee</wf>
<punc>,</punc>
<wf cmd="ignore" pos="CC">or</wf>
<wf cmd="done" pos="NN" lemma="devisee" wnsn="1" lexsn="1:18:00::">devisee</wf>
<punc>,</punc>
<wf cmd="ignore" pos="PRP">you</wf>
<wf cmd="ignore" pos="MD">may</wf>
<wf cmd="done" pos="VB" lemma="deduct" wnsn="1" lexsn="2:31:01::">deduct</wf>
<wf cmd="done" pos="JJ" lemma="allowable" wnsn="1" lexsn="5:00:00:deductible:00" oed_id="/dictionary/sense/en_us_NOAD3e_2012/m_en_us1413460.001">allowable</wf>
<wf cmd="done" pos="NN" lemma="depreciation" wnsn="1" lexsn="1:04:00::">depreciation</wf>
<wf cmd="ignore" pos="CC">and</wf>
<wf cmd="done" pos="NN" lemma="depletion" wnsn="1" lexsn="1:04:00::">depletion</wf>
<punc>,</punc>
<wf cmd="done" pos="RB" ot="notag">if</wf>
<wf cmd="done" pos="RB" lemma="not" wnsn="1" lexsn="4:02:00::" oed_id="/dictionary/sense/en_us_NOAD3e_2012/m_en_us1272156.004">not</wf>
<wf cmd="done" pos="JJ" lemma="deductible" wnsn="1" lexsn="3:00:00::">deductible</wf>
<wf cmd="ignore" pos="IN">by</wf>
<wf cmd="ignore" pos="DT">the</wf>
<wf cmd="done" pos="NN" lemma="estate" wnsn="1" lexsn="1:21:02::" oed_id="/dictionary/sense/en_us_NOAD3e_2012/m_en_us1244941.001">estate</wf>
<wf cmd="ignore" pos="CC">or</wf>
<wf cmd="done" pos="NN" lemma="trust" wnsn="1" lexsn="1:21:03::" oed_id="/dictionary/sense/en_us_NOAD3e_2012/m_en_us1300715.006">trust</wf>
<punc>.</punc>
</s>
</p>
<p pnum="32">
<s snum="79">
<wf cmd="done" pos="JJ" lemma="deductible" wnsn="1" lexsn="3:00:00::">Deductible</wf>
<wf cmd="done" pos="NN" lemma="losses" wnsn="1" lexsn="1:21:00::">losses</wf>
<wf cmd="ignore" pos="IN">on</wf>
<wf cmd="done" pos="NN" lemma="sale" wnsn="2" lexsn="1:04:02::" oed_id="/dictionary/sense/en_us_NOAD3e_2012/m_en_us1286747.001">sales</wf>
<wf cmd="ignore" pos="CC">or</wf>
<wf cmd="done" pos="NN" lemma="exchange" wnsn="4" lexsn="1:04:03::">exchanges</wf>
<wf cmd="ignore" pos="IN">of</wf>
<wf cmd="done" pos="NN" lemma="property" wnsn="1" lexsn="1:21:00::" oed_id="/dictionary/sense/en_us_NOAD3e_2012/m_en_us1281159.001">property</wf>
<wf cmd="done" pos="VB" lemma="be" wnsn="1" lexsn="2:42:03::" oed_id="/dictionary/sense/en_us_NOAD3e_2012/m_en_us1225404.008">are</wf>
<wf cmd="done" pos="JJ" lemma="allowable" wnsn="1" lexsn="5:00:00:deductible:00" oed_id="/dictionary/sense/en_us_NOAD3e_2012/m_en_us1413460.001">allowable</wf>
<wf cmd="ignore" pos="IN">in</wf>
<wf cmd="done" pos="VB" lemma="determine" wnsn="1" lexsn="2:32:00::" oed_id="/dictionary/sense/en_us_NOAD3e_2012/m_en_us1239831.003">determining</wf>
<wf cmd="ignore" pos="PRP$">your</wf>
<wf cmd="done" pos="NN" pn="other" ot="notag">Adjusted_Gross_Income</wf>
<punc>.</punc>
</s>
<s snum="80">
<punc>(</punc>
<wf cmd="done" pos="RB" lemma="see" wnsn="0" lexsn="4:02:00::">See</wf>
<wf cmd="done" pos="NN" lemma="chapter" wnsn="1" lexsn="1:10:00::" oed_id="/dictionary/sense/en_us_NOAD3e_2012/m_en_us1232115.001">Chapter</wf>
<wf cmd="done" pos="NN" lemma="20" wnsn="1" lexsn="1:23:00::">20</wf>
<punc>.</punc>
<punc>)</punc>
</s>
</p>
<p pnum="33">
<s snum="81">
<wf cmd="ignore" pos="PRP">You</wf>
<wf cmd="done" pos="RB" lemma="also" wnsn="1" lexsn="4:02:00::">also</wf>
<wf cmd="done" pos="VB" lemma="deduct" wnsn="1" lexsn="2:31:01::">deduct</wf>
<wf cmd="done" pos="JJ" lemma="50" wnsn="1" lexsn="5:00:00:cardinal:00">50</wf>
<punc>%</punc>
<wf cmd="ignore" pos="IN">of</wf>
<wf cmd="ignore" pos="DT">the</wf>
<wf cmd="done" pos="NN" lemma="excess" wnsn="1" lexsn="1:07:02::" oed_id="/dictionary/sense/en_us_NOAD3e_2012/m_en_us1245392.001">excess</wf>
<wf cmd="ignore" pos="IN">of</wf>
<wf cmd="done" pos="JJ" lemma="net" wnsn="1" lexsn="3:00:00::" oed_id="/dictionary/sense/en_us_NOAD3e_2012/m_en_us1271063.001">net</wf>
<wf cmd="done" pos="JJ" lemma="long-term" wnsn="1" lexsn="5:00:00:long:02">long-term</wf>
<wf cmd="done" pos="NN" lemma="capital_gain" wnsn="1" lexsn="1:21:00::">capital_gains</wf>
<wf cmd="ignore" pos="IN">over</wf>
<wf cmd="done" pos="JJ" lemma="net" wnsn="1" lexsn="3:00:00::" oed_id="/dictionary/sense/en_us_NOAD3e_2012/m_en_us1271063.001">net</wf>
<wf cmd="done" pos="JJ" lemma="short-term" wnsn="1" lexsn="5:00:00:short:02">short-term</wf>
<wf cmd="done" pos="NN" lemma="capital_loss" wnsn="1" lexsn="1:21:00::">capital_losses</wf>
<wf cmd="ignore" pos="IN">in</wf>
<wf cmd="done" pos="VB" lemma="determine" wnsn="1" lexsn="2:32:00::" oed_id="/dictionary/sense/en_us_NOAD3e_2012/m_en_us1239831.003">determining</wf>
<wf cmd="done" pos="NN" pn="other" ot="notag">Adjusted_Gross_Income</wf>
<punc>.</punc>
</s>
<s snum="82">
<punc>(</punc>
<wf cmd="done" pos="RB" lemma="see" wnsn="0" lexsn="4:02:00::">See</wf>
<wf cmd="done" pos="NN" lemma="chapter" wnsn="1" lexsn="1:10:00::" oed_id="/dictionary/sense/en_us_NOAD3e_2012/m_en_us1232115.001">Chapter</wf>
<wf cmd="done" pos="NN" lemma="24" wnsn="1" lexsn="1:23:00::">24</wf>
<punc>.</punc>
<punc>)</punc>
</s>
</p>
<p pnum="34">
<s snum="83">
<wf cmd="done" pos="JJ" lemma="certain" wnsn="1" lexsn="5:00:00:definite:00" oed_id="/dictionary/sense/en_us_NOAD3e_2012/m_en_us1231804.003">Certain</wf>
<wf cmd="done" pos="JJ" lemma="other" wnsn="1" lexsn="3:00:00::" oed_id="/dictionary/sense/en_us_NOAD3e_2012/m_en_us1274198.004">other</wf>
<wf cmd="done" pos="NN" lemma="deduction" wnsn="1" lexsn="1:21:01::" oed_id="/dictionary/sense/en_us_NOAD3e_2012/m_en_us1238927.001">deductions</wf>
<wf cmd="done" pos="VB" ot="notag">are</wf>
<wf cmd="done" pos="RB" lemma="not" wnsn="1" lexsn="4:02:00::" oed_id="/dictionary/sense/en_us_NOAD3e_2012/m_en_us1272156.001">not</wf>
<wf cmd="done" pos="VB" lemma="allow" wnsn="2" lexsn="2:32:00::" oed_id="/dictionary/sense/en_us_NOAD3e_2012/m_en_us1221081.001">allowed</wf>
<wf cmd="done" pos="VB" ot="notag">in</wf>
<wf cmd="done" pos="VB" lemma="determine" wnsn="1" lexsn="2:32:00::" oed_id="/dictionary/sense/en_us_NOAD3e_2012/m_en_us1239831.003">determining</wf>
<wf cmd="done" pos="NN" pn="other" ot="notag">Adjusted_Gross_Income</wf>
<punc>.</punc>
</s>
<s snum="84">
<wf cmd="ignore" pos="PRP">They</wf>
<wf cmd="ignore" pos="MD">may</wf>
<wf cmd="done" pos="VB" ot="notag">be</wf>
<wf cmd="done" pos="VB" lemma="claim" wnsn="3" lexsn="2:32:02::">claimed</wf>
<wf cmd="done" pos="RB" lemma="only" wnsn="2" lexsn="4:02:01::" oed_id="/dictionary/sense/en_us_NOAD3e_2012/m_en_us1273443.001">only</wf>
<wf cmd="ignore" pos="IN">by</wf>
<wf cmd="done" pos="VB" lemma="itemize" wnsn="1" lexsn="2:32:00::">itemizing</wf>
<wf cmd="ignore" pos="PRP">them</wf>
<wf cmd="ignore" pos="IN">on</wf>
<wf cmd="done" pos="NN" lemma="page" wnsn="1" lexsn="1:10:00::" oed_id="/dictionary/sense/en_us_NOAD3e_2012/m_en_us1274966.001">page</wf>
<wf cmd="done" pos="JJ" lemma="2" wnsn="1" lexsn="5:00:00:cardinal:00">2</wf>
<wf cmd="ignore" pos="IN">of</wf>
<wf cmd="done" pos="CD" pn="other" ot="notag">Form_1040</wf>
<punc>.</punc>
</s>
<s snum="85">
<wf cmd="ignore" pos="DT">These</wf>
<wf cmd="done" pos="NN" lemma="deduction" wnsn="1" lexsn="1:21:01::" oed_id="/dictionary/sense/en_us_NOAD3e_2012/m_en_us1238927.001">deductions</wf>
<wf cmd="done" pos="VB" ot="notag">may_not</wf>
<wf cmd="done" pos="VB" ot="notag">be</wf>
<wf cmd="done" pos="VB" lemma="claim" wnsn="3" lexsn="2:32:02::">claimed</wf>
<wf cmd="ignore" pos="IN">if</wf>
<wf cmd="ignore" pos="PRP">you</wf>
<wf cmd="done" pos="VB" lemma="elect" wnsn="2" lexsn="2:31:00::">elect</wf>
<wf cmd="ignore" pos="TO">to</wf>
<wf cmd="done" pos="VB" lemma="use" wnsn="1" lexsn="2:34:01::" oed_id="/dictionary/sense/en_us_NOAD3e_2012/m_en_us1303226.001">use</wf>
<wf cmd="ignore" pos="DT">the</wf>
<wf cmd="done" pos="JJ" lemma="standard" wnsn="1" lexsn="3:00:02::" oed_id="/dictionary/sense/en_us_NOAD3e_2012/m_en_us1293805.016">Standard</wf>
<wf cmd="done" pos="NN" lemma="deduction" wnsn="1" lexsn="1:21:01::" oed_id="/dictionary/sense/en_us_NOAD3e_2012/m_en_us1238927.001">Deduction</wf>
<wf cmd="ignore" pos="CC">or</wf>
<wf cmd="done" pos="NN" lemma="tax" wnsn="1" lexsn="1:21:00::" oed_id="/dictionary/sense/en_us_NOAD3e_2012/m_en_us1297266.001">tax</wf>
<wf cmd="done" pos="NN" lemma="table" wnsn="1" lexsn="1:14:00::" oed_id="/dictionary/sense/en_us_NOAD3e_2012/m_en_us1296660.006">Table</wf>
<punc>.</punc>
</s>
<s snum="86">
<punc>(</punc>
<wf cmd="done" pos="RB" lemma="see" wnsn="0" lexsn="4:02:00::">See</wf>
<wf cmd="done" pos="NN" lemma="chapter" wnsn="1" lexsn="1:10:00::" oed_id="/dictionary/sense/en_us_NOAD3e_2012/m_en_us1232115.001">Chapters</wf>
<wf cmd="done" pos="NN" lemma="30" wnsn="1" lexsn="1:23:00::">30</wf>
<wf cmd="ignore" pos="IN">through</wf>
<wf cmd="done" pos="CD" ot="notag">37</wf>
<punc>.</punc>
<punc>)</punc>
</s>
</p>
<p pnum="35">
<s snum="87">
<wf cmd="ignore" pos="DT">A</wf>
<wf cmd="done" pos="NN" lemma="minor" wnsn="1" lexsn="1:18:00::" oed_id="/dictionary/sense/en_us_NOAD3e_2012/m_en_us1268199.009">minor</wf>
<wf cmd="done" pos="VB" lemma="be" wnsn="1" lexsn="2:42:03::" oed_id="/dictionary/sense/en_us_NOAD3e_2012/m_en_us1225404.008">is</wf>
<wf cmd="done" pos="JJ" lemma="subject" wnsn="0" lexsn="5:00:01:taxable:00" oed_id="/dictionary/sense/en_us_NOAD3e_2012/m_en_us1295267.013">subject</wf>
<wf cmd="done" pos="JJ" ot="notag">to</wf>
<wf cmd="done" pos="NN" lemma="tax" wnsn="1" lexsn="1:21:00::" oed_id="/dictionary/sense/en_us_NOAD3e_2012/m_en_us1297266.001">tax</wf>
<wf cmd="done" pos="JJ" ot="notag">on</wf>
<wf cmd="done" pos="JJ" ot="notag">his</wf>
<wf cmd="done" pos="JJ" lemma="own" wnsn="1" lexsn="5:00:00:personal:00" oed_id="/dictionary/sense/en_us_NOAD3e_2012/m_en_us1274748.001">own</wf>
<wf cmd="done" pos="NN" lemma="earnings" wnsn="2" lexsn="1:21:00::">earnings</wf>
<wf cmd="done" pos="RB" lemma="even" wnsn="2" lexsn="4:02:03::">even</wf>
<wf cmd="done" pos="RB" lemma="though" wnsn="0" lexsn="4:02:00::">though</wf>
<wf cmd="ignore" pos="PRP$">his</wf>
<wf cmd="done" pos="NN" lemma="parent" wnsn="1" lexsn="1:18:00::">parent</wf>
<wf cmd="ignore" pos="MD">may</wf>
<punc>,</punc>
<wf cmd="ignore" pos="IN">under</wf>
<wf cmd="done" pos="JJ" lemma="local" wnsn="0" lexsn="3:00:03::">local</wf>
<wf cmd="done" pos="NN" lemma="law" wnsn="1" lexsn="1:14:00::" oed_id="/dictionary/sense/en_us_NOAD3e_2012/m_en_us1262470.001">law</wf>
<punc>,</punc>
<wf cmd="done" pos="VB" lemma="have" wnsn="1" lexsn="2:40:00::" oed_id="/dictionary/sense/en_us_NOAD3e_2012/m_en_us1253820.001">have</wf>
<wf cmd="ignore" pos="DT">the</wf>
<wf cmd="done" pos="NN" lemma="right" wnsn="1" lexsn="1:07:00::" oed_id="/dictionary/sense/en_us_NOAD3e_2012/m_en_us1285123.022">right</wf>
<wf cmd="ignore" pos="TO">to</wf>
<wf cmd="ignore" pos="PRP">them</wf>
<wf cmd="ignore" pos="CC">and</wf>
<wf cmd="ignore" pos="MD">might</wf>
<wf cmd="done" pos="RB" lemma="actually" wnsn="1" lexsn="4:02:01::" oed_id="/dictionary/sense/en_us_NOAD3e_2012/m_en_us1219820.001">actually</wf>
<wf cmd="done" pos="VB" ot="notag">have</wf>
<wf cmd="done" pos="VB" lemma="receive" wnsn="1" lexsn="2:40:00::">received</wf>
<wf cmd="ignore" pos="DT">the</wf>
<wf cmd="done" pos="NN" lemma="money" wnsn="1" lexsn="1:21:00::">money</wf>
<punc>.</punc>
</s>
<s snum="88">
<wf cmd="ignore" pos="PRP$">His</wf>
<wf cmd="done" pos="NN" lemma="income" wnsn="1" lexsn="1:21:00::">income</wf>
<wf cmd="done" pos="VB" lemma="be" wnsn="1" lexsn="2:42:03::" oed_id="/dictionary/sense/en_us_NOAD3e_2012/m_en_us1225404.008">is</wf>
<wf cmd="done" pos="RB" lemma="not" wnsn="1" lexsn="4:02:00::" oed_id="/dictionary/sense/en_us_NOAD3e_2012/m_en_us1272156.001">not</wf>
<wf cmd="done" pos="JJ" lemma="required" wnsn="0" lexsn="5:00:00:obligated(p):00">required</wf>
<wf cmd="ignore" pos="TO">to</wf>
<wf cmd="done" pos="VB" ot="notag">be</wf>
<wf cmd="done" pos="VB" lemma="include" wnsn="2" lexsn="2:31:00::">included</wf>
<wf cmd="done" pos="VB" ot="notag">in</wf>
<wf cmd="ignore" pos="DT">the</wf>
<wf cmd="done" pos="NN" lemma="return" wnsn="1" lexsn="1:10:01::" oed_id="/dictionary/sense/en_us_NOAD3e_2012/m_en_us1284725.025">return</wf>
<wf cmd="ignore" pos="IN">of</wf>
<wf cmd="ignore" pos="PRP$">his</wf>
<wf cmd="done" pos="NN" lemma="parent" wnsn="1" lexsn="1:18:00::">parent</wf>
<punc>.</punc>
</s>
</p>
<p pnum="36">
<s snum="89">
<wf cmd="ignore" pos="DT">A</wf>
<wf cmd="done" pos="JJ" lemma="minor" wnsn="5" lexsn="3:00:03::">minor</wf>
<wf cmd="done" pos="NN" lemma="child" wnsn="1" lexsn="1:18:00::">child</wf>
<wf cmd="done" pos="VBZ" ot="notag">is</wf>
<wf cmd="done" pos="VB" lemma="allow" wnsn="4" lexsn="2:31:01::" oed_id="/dictionary/sense/en_us_NOAD3e_2012/m_en_us1221081.001">allowed</wf>
<wf cmd="ignore" pos="DT">a</wf>
<wf cmd="done" pos="JJ" lemma="personal" wnsn="1" lexsn="3:00:00::" oed_id="/dictionary/sense/en_us_NOAD3e_2012/m_en_us1277147.001">personal</wf>
<wf cmd="done" pos="NN" lemma="exemption" wnsn="1" lexsn="1:26:00::">exemption</wf>
<wf cmd="ignore" pos="IN">of</wf>
<punc>$</punc>
<wf cmd="done" pos="CD" ot="notag">600</wf>
<wf cmd="done" pos="JJ" ot="notag">on</wf>
<wf cmd="done" pos="JJ" ot="notag">his</wf>
<wf cmd="done" pos="JJ" lemma="own" wnsn="1" lexsn="5:00:00:personal:00" oed_id="/dictionary/sense/en_us_NOAD3e_2012/m_en_us1274748.001">own</wf>
<wf cmd="done" pos="NN" lemma="return" wnsn="1" lexsn="1:10:01::" oed_id="/dictionary/sense/en_us_NOAD3e_2012/m_en_us1284725.025">return</wf>
<wf cmd="done" pos="RB" lemma="regardless" wnsn="1" lexsn="4:02:00::">regardless</wf>
<wf cmd="done" pos="RB" ot="notag">of</wf>
<wf cmd="ignore" pos="WRB">how</wf>
<wf cmd="done" pos="JJ" lemma="much" wnsn="1" lexsn="3:00:00::">much</wf>
<wf cmd="done" pos="NN" lemma="money" wnsn="1" lexsn="1:21:00::">money</wf>
<wf cmd="ignore" pos="PRP">he</wf>
<wf cmd="ignore" pos="MD">may</wf>
<wf cmd="done" pos="VB" lemma="earn" wnsn="1" lexsn="2:40:01::">earn</wf>
<punc>.</punc>
</s>
</p>
<p pnum="37">
<s snum="90">
<wf cmd="ignore" pos="IN">If</wf>
<wf cmd="ignore" pos="PRP$">your</wf>
<wf cmd="done" pos="NN" lemma="child" wnsn="2" lexsn="1:18:01::">child</wf>
<wf cmd="done" pos="VB" lemma="be" wnsn="1" lexsn="2:42:03::" oed_id="/dictionary/sense/en_us_NOAD3e_2012/m_en_us1225404.008">is</wf>
<wf cmd="ignore" pos="IN">under</wf>
<wf cmd="done" pos="JJ" lemma="19" wnsn="1" lexsn="5:00:00:cardinal:00">19</wf>
<wf cmd="ignore" pos="CC">or</wf>
<wf cmd="done" pos="VB" lemma="be" wnsn="2" lexsn="2:42:06::" oed_id="/dictionary/sense/en_us_NOAD3e_2012/m_en_us1225404.008">is</wf>
<wf cmd="done" pos="VB" ot="notag">a</wf>
<wf cmd="done" pos="NN" lemma="student" wnsn="1" lexsn="1:18:00::">student</wf>
<wf cmd="ignore" pos="PRP">you</wf>
<wf cmd="ignore" pos="MD">may</wf>
<wf cmd="done" pos="RB" lemma="also" wnsn="1" lexsn="4:02:00::">also</wf>
<wf cmd="done" pos="VB" lemma="claim" wnsn="3" lexsn="2:32:02::">claim</wf>
<wf cmd="ignore" pos="DT">an</wf>
<wf cmd="done" pos="NN" lemma="exemption" wnsn="1" lexsn="1:26:00::">exemption</wf>
<wf cmd="ignore" pos="IN">for</wf>
<wf cmd="ignore" pos="PRP">him</wf>
<wf cmd="ignore" pos="IN">if</wf>
<wf cmd="ignore" pos="PRP">he</wf>
<wf cmd="done" pos="VB" lemma="qualify" wnsn="1" lexsn="2:42:00::" oed_id="/dictionary/sense/en_us_NOAD3e_2012/m_en_us1282275.001">qualifies</wf>
<wf cmd="ignore" pos="IN">as</wf>
<wf cmd="ignore" pos="PRP$">your</wf>
<wf cmd="done" pos="NN" lemma="dependent" wnsn="1" lexsn="1:18:00::">dependent</wf>
<punc>,</punc>
<wf cmd="done" pos="RB" lemma="even" wnsn="2" lexsn="4:02:03::">even</wf>
<wf cmd="done" pos="RB" lemma="though" wnsn="0" lexsn="4:02:00::">though</wf>
<wf cmd="ignore" pos="PRP">he</wf>
<wf cmd="done" pos="VB" lemma="earn" wnsn="1" lexsn="2:40:01::">earns</wf>
<punc>$</punc>
<wf cmd="done" pos="CD" ot="notag">600</wf>
<wf cmd="ignore" pos="CC">or</wf>
<wf cmd="done" pos="NN" lemma="more" wnsn="0" lexsn="1:23:00::">more</wf>
<punc>.</punc>
</s>
<s snum="91">
<wf cmd="done" pos="RB" lemma="see" wnsn="0" lexsn="4:02:00::">See</wf>
<wf cmd="done" pos="NN" lemma="chapter" wnsn="1" lexsn="1:10:00::" oed_id="/dictionary/sense/en_us_NOAD3e_2012/m_en_us1232115.001">Chapter</wf>
<wf cmd="done" pos="NN" lemma="5" wnsn="1" lexsn="1:23:00::">5</wf>
<punc>.</punc>
</s>
</p>
<p pnum="38">
<s snum="92">
<wf cmd="ignore" pos="PRP$">Your</wf>
<wf cmd="done" pos="JJ" lemma="16" wnsn="1" lexsn="5:00:00:cardinal:00">16</wf>
<wf cmd="done" pos="NN" lemma="year" wnsn="1" lexsn="1:28:01::" oed_id="/dictionary/sense/en_us_NOAD3e_2012/m_en_us1307589.006">year</wf>
<wf cmd="done" pos="JJ" lemma="old" wnsn="1" lexsn="3:00:02::" oed_id="/dictionary/sense/en_us_NOAD3e_2012/m_en_us1273160.009">old</wf>
<wf cmd="done" pos="NN" lemma="son" wnsn="1" lexsn="1:18:00::">son</wf>
<wf cmd="done" pos="VB" lemma="earn" wnsn="1" lexsn="2:40:01::">earned</wf>
<punc>$</punc>
<wf cmd="done" pos="CD" ot="notag">720</wf>
<wf cmd="ignore" pos="IN">in</wf>
<wf cmd="done" pos="CD" ot="notag">1961</wf>
<punc>.</punc>
</s>
<s snum="93">
<wf cmd="ignore" pos="PRP">You</wf>
<wf cmd="done" pos="VB" lemma="spend" wnsn="2" lexsn="2:40:00::">spent</wf>
<punc>$</punc>
<wf cmd="done" pos="CD" ot="notag">800</wf>
<wf cmd="ignore" pos="IN">for</wf>
<wf cmd="ignore" pos="PRP$">his</wf>
<wf cmd="done" pos="NN" lemma="support" wnsn="6" lexsn="1:21:00::" oed_id="/dictionary/sense/en_us_NOAD3e_2012/m_en_us1295942.016">support</wf>
<punc>.</punc>
</s>
<s snum="94">
<wf cmd="ignore" pos="IN">Since</wf>
<wf cmd="ignore" pos="PRP">he</wf>
<wf cmd="done" pos="VB" lemma="have" wnsn="1" lexsn="2:40:00::">had</wf>
<wf cmd="done" pos="JJ" lemma="gross" wnsn="1" lexsn="3:00:00::" oed_id="/dictionary/sense/en_us_NOAD3e_2012/m_en_us1252439.006">gross</wf>
<wf cmd="done" pos="NN" lemma="income" wnsn="1" lexsn="1:21:00::">income</wf>
<wf cmd="ignore" pos="IN">of</wf>
<punc>$</punc>
<wf cmd="done" pos="CD" ot="notag">600</wf>
<wf cmd="ignore" pos="CC">or</wf>
<wf cmd="done" pos="NN" lemma="more" wnsn="0" lexsn="1:23:00::">more</wf>
<punc>,</punc>
<wf cmd="ignore" pos="PRP">he</wf>
<wf cmd="ignore" pos="MD">must</wf>
<wf cmd="done" pos="VB" lemma="file" wnsn="1" lexsn="2:32:02::" oed_id="/dictionary/sense/en_us_NOAD3e_2012/m_en_us1247009.004">file</wf>
<wf cmd="ignore" pos="DT">a</wf>
<wf cmd="done" pos="NN" lemma="return" wnsn="1" lexsn="1:10:01::" oed_id="/dictionary/sense/en_us_NOAD3e_2012/m_en_us1284725.025">return</wf>
<wf cmd="done" pos="RB" ot="notag">in</wf>
<wf cmd="done" pos="RB" ot="notag">which</wf>
<wf cmd="ignore" pos="PRP">he</wf>
<wf cmd="ignore" pos="MD">may</wf>
<wf cmd="done" pos="VB" lemma="claim" wnsn="3" lexsn="2:32:02::">claim</wf>
<wf cmd="ignore" pos="DT">an</wf>
<wf cmd="done" pos="NN" lemma="exemption" wnsn="1" lexsn="1:26:00::">exemption</wf>
<wf cmd="done" pos="NN" lemma="deduction" wnsn="1" lexsn="1:21:01::" oed_id="/dictionary/sense/en_us_NOAD3e_2012/m_en_us1238927.001">deduction</wf>
<wf cmd="ignore" pos="IN">of</wf>
<punc>$</punc>
<wf cmd="done" pos="CD" ot="notag">600</wf>
<punc>.</punc>
</s>
<s snum="95">
<wf cmd="ignore" pos="IN">Since</wf>
<wf cmd="ignore" pos="PRP">you</wf>
<wf cmd="done" pos="VB" lemma="contribute" wnsn="2" lexsn="2:40:00::">contributed</wf>
<wf cmd="done" pos="RB" lemma="more_than" wnsn="0" lexsn="4:02:00::">more_than</wf>
<wf cmd="done" pos="NN" lemma="half" wnsn="1" lexsn="1:23:00::">half</wf>
<wf cmd="ignore" pos="IN">of</wf>
<wf cmd="ignore" pos="PRP$">his</wf>
<wf cmd="done" pos="NN" lemma="support" wnsn="6" lexsn="1:21:00::" oed_id="/dictionary/sense/en_us_NOAD3e_2012/m_en_us1295942.016">support</wf>
<punc>,</punc>
<wf cmd="ignore" pos="PRP">you</wf>
<wf cmd="ignore" pos="MD">may</wf>
<wf cmd="done" pos="RB" lemma="also" wnsn="1" lexsn="4:02:00::">also</wf>
<wf cmd="done" pos="VB" lemma="claim" wnsn="3" lexsn="2:32:02::">claim</wf>
<wf cmd="ignore" pos="DT">an</wf>
<wf cmd="done" pos="NN" lemma="exemption" wnsn="1" lexsn="1:26:00::">exemption</wf>
<wf cmd="ignore" pos="IN">for</wf>
<wf cmd="ignore" pos="PRP">him</wf>
<wf cmd="ignore" pos="IN">on</wf>
<wf cmd="ignore" pos="PRP$">your</wf>
<wf cmd="done" pos="NN" lemma="return" wnsn="1" lexsn="1:10:01::" oed_id="/dictionary/sense/en_us_NOAD3e_2012/m_en_us1284725.025">return</wf>
<punc>.</punc>
</s>
</p>
<p pnum="39">
<s snum="96">
<wf cmd="ignore" pos="DT">A</wf>
<wf cmd="done" pos="NN" lemma="minor" wnsn="1" lexsn="1:18:00::" oed_id="/dictionary/sense/en_us_NOAD3e_2012/m_en_us1268199.009">minor</wf>
<wf cmd="ignore" pos="WP">who</wf>
<wf cmd="done" pos="VB" lemma="have" wnsn="1" lexsn="2:40:00::">has</wf>
<wf cmd="done" pos="JJ" lemma="gross" wnsn="1" lexsn="3:00:00::" oed_id="/dictionary/sense/en_us_NOAD3e_2012/m_en_us1252439.006">gross</wf>
<wf cmd="done" pos="NN" lemma="income" wnsn="1" lexsn="1:21:00::">income</wf>
<wf cmd="ignore" pos="IN">of</wf>
<wf cmd="done" pos="RB" lemma="less_than" wnsn="0" lexsn="4:02:00::">less_than</wf>
<punc>$</punc>
<wf cmd="done" pos="CD" ot="notag">600</wf>
<wf cmd="done" pos="VB" lemma="be" wnsn="1" lexsn="2:42:03::" oed_id="/dictionary/sense/en_us_NOAD3e_2012/m_en_us1225404.008">is</wf>
<wf cmd="done" pos="JJ" lemma="entitled" wnsn="1" lexsn="5:00:00:eligible:00">entitled</wf>
<wf cmd="ignore" pos="TO">to</wf>
<wf cmd="ignore" pos="DT">a</wf>
<wf cmd="done" pos="NN" lemma="refund" wnsn="1" lexsn="1:21:00::">refund</wf>
<wf cmd="ignore" pos="IN">if</wf>
<wf cmd="done" pos="NN" lemma="income_tax" wnsn="1" lexsn="1:21:00::">income_tax</wf>
<wf cmd="done" pos="VBD" ot="notag">was</wf>
<wf cmd="done" pos="VB" lemma="withhold" wnsn="2" lexsn="2:40:01::">withheld</wf>
<wf cmd="ignore" pos="IN">from</wf>
<wf cmd="ignore" pos="PRP$">his</wf>
<wf cmd="done" pos="NN" lemma="wage" wnsn="1" lexsn="1:21:00::">wages</wf>
<punc>.</punc>
</s>
<s snum="97">
<wf cmd="done" pos="RB" lemma="generally" wnsn="1" lexsn="4:02:02::" oed_id="/dictionary/sense/en_us_NOAD3e_2012/m_en_us1250428.001">Generally</wf>
<punc>,</punc>
<wf cmd="ignore" pos="DT">the</wf>
<wf cmd="done" pos="NN" lemma="refund" wnsn="1" lexsn="1:21:00::">refund</wf>
<wf cmd="ignore" pos="MD">may</wf>
<wf cmd="done" pos="VB" ot="notag">be</wf>
<wf cmd="done" pos="VB" lemma="obtain" wnsn="1" lexsn="2:40:00::" oed_id="/dictionary/sense/en_us_NOAD3e_2012/m_en_us1272728.001">obtained</wf>
<wf cmd="ignore" pos="IN">by</wf>
<wf cmd="done" pos="VB" lemma="file" wnsn="1" lexsn="2:32:02::" oed_id="/dictionary/sense/en_us_NOAD3e_2012/m_en_us1247009.004">filing</wf>
<wf cmd="done" pos="DT" pn="other" ot="notag">Form_1040_A</wf>
<wf cmd="done" pos="VB" lemma="accompany" wnsn="1" lexsn="2:42:00::" oed_id="/dictionary/sense/en_us_NOAD3e_2012/m_en_us1219559.002">accompanied</wf>
<wf cmd="ignore" pos="IN">by</wf>
<wf cmd="ignore" pos="DT">the</wf>
<wf cmd="done" pos="NN" lemma="withholding" wnsn="2" lexsn="1:21:00::">withholding</wf>
<wf cmd="done" pos="NN" lemma="statement" wnsn="1" lexsn="1:10:00::">statement</wf>
<punc>(</punc>
<wf cmd="done" pos="NN" pn="other" ot="notag">Form_W-2</wf>
<punc>)</punc>
<punc>.</punc>
</s>
<s snum="98">
<wf cmd="ignore" pos="IN">If</wf>
<wf cmd="ignore" pos="PRP">he</wf>
<wf cmd="done" pos="VB" lemma="have" wnsn="1" lexsn="2:40:00::">had</wf>
<wf cmd="done" pos="NN" lemma="income" wnsn="1" lexsn="1:21:00::">income</wf>
<wf cmd="done" pos="JJ" lemma="other_than" wnsn="0" lexsn="5:00:00:other:00">other_than</wf>
<wf cmd="done" pos="NN" lemma="wage" wnsn="1" lexsn="1:21:00::">wages</wf>
<wf cmd="done" pos="JJ" lemma="subject" wnsn="0" lexsn="5:00:01:taxable:00" oed_id="/dictionary/sense/en_us_NOAD3e_2012/m_en_us1295267.013">subject</wf>
<wf cmd="done" pos="JJ" ot="notag">to</wf>
<wf cmd="done" pos="NN" lemma="withholding" wnsn="1" lexsn="1:04:00::">withholding</wf>
<punc>,</punc>
<wf cmd="ignore" pos="PRP">he</wf>
<wf cmd="ignore" pos="MD">may</wf>
<wf cmd="done" pos="VB" ot="notag">be</wf>
<wf cmd="done" pos="VB" lemma="require" wnsn="3" lexsn="2:32:00::">required</wf>
<wf cmd="ignore" pos="TO">to</wf>
<wf cmd="done" pos="VB" lemma="file" wnsn="1" lexsn="2:32:02::" oed_id="/dictionary/sense/en_us_NOAD3e_2012/m_en_us1247009.004">file</wf>
<wf cmd="done" pos="CD" pn="other" ot="notag">Form_1040</wf>
<punc>.</punc>
</s>
<s snum="99">
<wf cmd="done" pos="RB" lemma="see" wnsn="0" lexsn="4:02:00::">See</wf>
<wf cmd="done" pos="NN" lemma="chapter" wnsn="1" lexsn="1:10:00::" oed_id="/dictionary/sense/en_us_NOAD3e_2012/m_en_us1232115.001">Chapter</wf>
<wf cmd="done" pos="NN" lemma="1" wnsn="1" lexsn="1:23:00::">1</wf>
<punc>.</punc>
</s>
</p>
<p pnum="40">
<s snum="100">
<wf cmd="ignore" pos="IN">If</wf>
<wf cmd="ignore" pos="PRP$">your</wf>
<wf cmd="done" pos="NN" lemma="child" wnsn="2" lexsn="1:18:01::">child</wf>
<wf cmd="done" pos="VB" lemma="work" wnsn="2" lexsn="2:41:00::" oed_id="/dictionary/sense/en_us_NOAD3e_2012/m_en_us1307050.020">works</wf>
<wf cmd="ignore" pos="IN">for</wf>
<wf cmd="ignore" pos="PRP">you</wf>
<punc>,</punc>
<wf cmd="ignore" pos="PRP">you</wf>
<wf cmd="ignore" pos="MD">may</wf>
<wf cmd="done" pos="VB" lemma="deduct" wnsn="1" lexsn="2:31:01::">deduct</wf>
<wf cmd="done" pos="JJ" lemma="reasonable" wnsn="2" lexsn="5:00:00:moderate:00" oed_id="/dictionary/sense/en_us_NOAD3e_2012/m_en_us1283331.004">reasonable</wf>
<wf cmd="done" pos="NN" lemma="wage" wnsn="1" lexsn="1:21:00::">wages</wf>
<wf cmd="ignore" pos="PRP">you</wf>
<wf cmd="done" pos="VB" lemma="pay" wnsn="1" lexsn="2:40:00::" oed_id="/dictionary/sense/en_us_NOAD3e_2012/m_en_us1276209.001">paid</wf>
<wf cmd="ignore" pos="TO">to</wf>
<wf cmd="ignore" pos="PRP">him</wf>
<wf cmd="ignore" pos="IN">for</wf>
<wf cmd="done" pos="NN" lemma="services" wnsn="1" lexsn="1:04:00::" oed_id="/dictionary/sense/en_us_NOAD3e_2012/m_en_us1289310.001">services</wf>
<wf cmd="ignore" pos="PRP">he</wf>
<wf cmd="done" pos="VB" lemma="render" wnsn="2" lexsn="2:40:02::" oed_id="/dictionary/sense/en_us_NOAD3e_2012/m_en_us1284215.001">rendered</wf>
<wf cmd="ignore" pos="IN">in</wf>
<wf cmd="ignore" pos="PRP$">your</wf>
<wf cmd="done" pos="NN" lemma="business" wnsn="1" lexsn="1:14:00::" oed_id="/dictionary/sense/en_us_NOAD3e_2012/m_en_us1229649.005">business</wf>
<punc>.</punc>
</s>
<s snum="101">
<wf cmd="ignore" pos="PRP">You</wf>
<wf cmd="ignore" pos="MD">may</wf>
<wf cmd="done" pos="VB" lemma="deduct" wnsn="1" lexsn="2:31:01::">deduct</wf>
<wf cmd="ignore" pos="DT">these</wf>
<wf cmd="done" pos="NN" lemma="payment" wnsn="1" lexsn="1:21:00::">payments</wf>
<wf cmd="done" pos="RB" lemma="even" wnsn="2" lexsn="4:02:03::">even</wf>
<wf cmd="done" pos="RB" lemma="though" wnsn="0" lexsn="4:02:00::">though</wf>
<wf cmd="ignore" pos="PRP$">your</wf>
<wf cmd="done" pos="NN" lemma="child" wnsn="2" lexsn="1:18:01::">child</wf>
<wf cmd="done" pos="VB" lemma="use" wnsn="1" lexsn="2:34:01::" oed_id="/dictionary/sense/en_us_NOAD3e_2012/m_en_us1303226.001">uses</wf>
<wf cmd="ignore" pos="DT">the</wf>
<wf cmd="done" pos="NN" lemma="money" wnsn="1" lexsn="1:21:00::">money</wf>
<wf cmd="ignore" pos="TO">to</wf>
<wf cmd="done" pos="VB" lemma="purchase" wnsn="1" lexsn="2:40:00::" oed_id="/dictionary/sense/en_us_NOAD3e_2012/m_en_us1281893.001">purchase</wf>
<wf cmd="ignore" pos="PRP$">his</wf>
<wf cmd="done" pos="JJ" lemma="own" wnsn="1" lexsn="5:00:00:personal:00" oed_id="/dictionary/sense/en_us_NOAD3e_2012/m_en_us1274748.001">own</wf>
<wf cmd="done" pos="NN" lemma="clothing" wnsn="1" lexsn="1:06:00::">clothing</wf>
<wf cmd="ignore" pos="CC">or</wf>
<wf cmd="done" pos="JJ" lemma="other" wnsn="1" lexsn="3:00:00::" oed_id="/dictionary/sense/en_us_NOAD3e_2012/m_en_us1274198.001">other</wf>
<wf cmd="done" pos="NN" lemma="necessity" wnsn="2" lexsn="1:17:00::" oed_id="/dictionary/sense/en_us_NOAD3e_2012/m_en_us1270798.004">necessities</wf>
<wf cmd="ignore" pos="WDT">which</wf>
<wf cmd="ignore" pos="PRP">you</wf>
<wf cmd="done" pos="VB" lemma="be" wnsn="1" lexsn="2:42:03::" oed_id="/dictionary/sense/en_us_NOAD3e_2012/m_en_us1225404.008">are</wf>
<wf cmd="done" pos="RB" lemma="normally" wnsn="1" lexsn="4:02:00::" oed_id="/dictionary/sense/en_us_NOAD3e_2012/m_en_us1272000.001">normally</wf>
<wf cmd="done" pos="JJ" lemma="obligated" wnsn="1" lexsn="3:00:00::">obligated</wf>
<wf cmd="ignore" pos="TO">to</wf>
<wf cmd="done" pos="VB" lemma="furnish" wnsn="1" lexsn="2:40:00::">furnish</wf>
<wf cmd="ignore" pos="PRP">him</wf>
<punc>,</punc>
<wf cmd="ignore" pos="CC">and</wf>
<wf cmd="done" pos="RB" lemma="even" wnsn="2" lexsn="4:02:03::">even</wf>
<wf cmd="done" pos="RB" lemma="though" wnsn="0" lexsn="4:02:00::">though</wf>
<wf cmd="ignore" pos="PRP">you</wf>
<wf cmd="ignore" pos="MD">may</wf>
<wf cmd="done" pos="VB" lemma="be" wnsn="1" lexsn="2:42:03::" oed_id="/dictionary/sense/en_us_NOAD3e_2012/m_en_us1225404.008">be</wf>
<wf cmd="done" pos="JJ" lemma="entitled" wnsn="1" lexsn="5:00:00:eligible:00">entitled</wf>
<wf cmd="ignore" pos="TO">to</wf>
<wf cmd="ignore" pos="PRP$">his</wf>
<wf cmd="done" pos="NN" lemma="services" wnsn="1" lexsn="1:04:00::" oed_id="/dictionary/sense/en_us_NOAD3e_2012/m_en_us1289310.001">services</wf>
<punc>.</punc>
</s>
</p>
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