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Taxpayers who would otherwise have filed a short-form 1040EZ or 1040A but instead have already filed the
long-form 1040 to report the rebate on line 21 should not re-file on a short form.
These instructions apply to rebate payments only and do not affect how other income is reported.
For federal tax purposes, the income tax energy rebate has previously been determined to be taxable to each
recipient.
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