Instructions For Form Ia1040 (2002) Page 4

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QUALIFICATIONS FOR EXEMPTION FROM TAX:
If you qualify for the low income exemption as explained below, enter the words “low income exemption” in the area to the
left of your net income figure on line 26. Enter zero on line 58 and complete the remainder of the return.
STEP 6 FEDERAL TAX ADDITION AND DEDUCTION
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