Welcome to the 2017 Payroll & Tax Reference Guide by Complete Payroll. Within this Guide you'll find tables for the following categories:
Watch the video below for some tips on how to quickly pull up this guide and access the exact information you're looking for. Also, if you have any questions feel free to get in touch with us.
2017 | |||
If taxable income is... | |||
Over | But Not More Than | The Tax Is | Of the Amount Over |
Married Filing Jointly | |||
$0 | $18,650 | $0 + 10% | $0 |
18,650 | 75,900 | 1,865.00 + 15% | 18,650 |
75,900 | 153,100 | 10,425.50 + 25% | 75,900 |
153,100 | 233,350 | 29,752.50 + 28% | 153,100 |
233,350 | 416,700 | 52,222.50 + 33% | 233,350 |
416,700 | 470,700 | 112,728.00 + 35% | 416,700 |
470,700 | 131,628 + 39.6% | 470,700 | |
Married Filing Separately | |||
$0 | $9,325 | $0 + 10% | $0 |
9,325 | 37,950 | 932.50 + 15% | 9,325 |
37,950 | 76,550 | 5,226.25 + 25% | 37,950 |
76,550 | 116,675 | 14,876.25 + 28% | 76,550 |
116,675 | 208,350 | 26,111.25 + 33% | 116,675 |
208,350 | 235,350 | 56.364.00 + 35% | 208,350 |
235,350 | 65,814.00 + 39.6% | 235,350 | |
Head of Household | |||
$0 | 13,350 | $0 + 10% | $0 |
13,350 | 50,800 | 1,335.00 + 15% | 13,350 |
50,800 | 131,200 | 6,952.50 + 25% | 50,800 |
131,200 | 212,500 | 27,052.50 + 28% | 131,200 |
212,500 | 416,700 | 49,816.50 + 33% | 212,500 |
416,700 | 444,550 | 117,202.50 + 35% | 416,700 |
444,550 | 126,505.25 + 39.6% | 444,550 | |
Single | |||
$0 | $9,325 | $0 + 10% | $0 |
9,325 | 37,950 | 932.50 + 15% | 9,325 |
37,950 | 91,900 | 5,226.25 + 25% | 37,950 |
91,900 | 191,650 | 18,713.75 + 28% | 91,900 |
191,650 | 416,700 | 46,543.75 + 33% | 191,650 |
416,700 | 418,400 | 120,910.25 + 35% | 416,700 |
418,400 | 121,505.25 + 39.6% | 418,400 | |
Estates and Trusts | |||
$0 | $2,550.00 | $0 + 15% | $0 |
2,550 | 6,000 | 382.50 + 25% | 2,550 |
6,000 | 9,150 | 1,245.00 + 28% | 6,000 |
9,150 | 12,500 | 2,127.00 + 33% | 9,150 |
12,500 | 3,232,50 + 39.6% | 12,500 |
Tuition Deduction - "Above-the-line" deduction up to $4,000 for qualified tuition and related expenses in 2016. Absent legislation, no deduction available 2017.
Student Loan Interest Deduction - "Above-the-line" deduction up to $2,500 (2016 and 2017); no time limit in deductibility period; subject to income limitations.
Education Credits - American Opportunity (modified Hope) Credit is up to $2,500 in 2016 and 2017 per student for first years of higher education expenses paid. Lifetime Learning Credit is 20% of tuition paid, up to $2,000 per return for 2016 and 2017. Both credits are subject to income limitations and cannot be used in conjunction with each other for the same student.
Section 529 Plans (QualifiedTuition Programs) - Distributions used for qualified for higher education expenses are income tax free. Contributions are potentially subject to gift tax, but are eligible for the contribution on 2016 and 2017 as if it had been made over a 5-year period.
Coverdell Education Savings Accounts (Education IRAs) - Contribution limit is $2,000 in 2016 and 2017; subject to income limitations.
Capital Gains and Qualified Dividends 2016 & 2017 | ||||
Short Term | Long Term | Qual. Div. | ||
10%, 15% bracket | ordinary rates | 0% | 0% | |
25% - 35% bracket* | ordinary rates | 15% | 15% | |
39.6% bracket* | ordinary rates | 20% | 20% |
*Additional 3.8% tax imposed on the lesser of the individual's Net Investment Income or the excess of the individual's MAGI over certain thresholds ($250,000 for married couples filing jointly or surviving spouse, $125,000 for married couples filing separately, and $200,000 for all other individual taxpayers).
Kiddie Tax
2016 | 2017 | |||
First | $1,050 | $1,050 | No Tax | |
Next | $1,050 | $1,050 | Taxed at child's marginal rate | |
Amount Over | $2,100 | $2,100 | Taxed at parents's marginal rate |
AMT Rates for Individuals
AMTI Threshold | |||
2016 | 2017 | AMT Rate | |
Single, MFJ | $0 - $186,300 | $0 - $187,800 | 26% |
HoH | $186,300 or more | $187,800 or more | 28% |
MFS | $0 - $93,150 | $0 - $93,900 | 26% |
$93,150 or more | $93,900 or more | 28% |
AMT Exemption | ||
2016 | 2017 | |
Single, HoH | $53,900 | $54,300 |
MFJ | $83,800 | $84,500 |
MFS | $41,900 | $42,250 |
Maximum Compensation Subject to FICA | |||
2016 | 2017 | ||
OASDI Maximum | $116,500 | $127,200 | |
HI Maximum | No Limit | No Limit |
*Additional 0.9% tax imposed on employment wages for certain higher taxpayers (income of more than $250,000 for married couples filing jointly or surviving spouse, $125,000 for married couples filing separately, and $200,000 for all others individual tax-payers).
Maximum Amount of Earnings to Still Receive Full Benefits | |||
2016 | 2017 | ||
Under full retirement age | $15,720 | $16,920 |
MAGI Amounts for Benefits to Be Taxable | |||
2016 | 2017 | ||
50% taxable | 85% taxable | ||
Married filing jointly | $32,000 | $44,000 | |
Single | $25,000 | $34,000 |
Purpose | 2016 | 2017 | ||
Business |
$0.54 per mile |
$0.535 per mile | ||
Medical | $0.19 per mile | $0.17 per mile | ||
Charitable | $0.14 per mile | $0.14 per mile | ||
Moving | $0.19 per mile | $0.17 per mile |
Contribution Limit - Traditional and Roth | ||
2016 | 2017 | |
Regular | $5,500 | $5,500 |
Catch-up* | $1,000 | $1,000 |
*Individuals who will be at least age 50 by the end of the year can make catch-up contributions.
Roth IRAs | |||||||
MAGI Phaseout Ranges for Contributions to Roth IRAs | 2016 | 2017 | |||||
Married Filing Jointly | $184,000 - $194,000 | $186,000 - $196,000 | |||||
Single, Head of Household | $117,000 - $132,000 | $118,000 - $133,000 | |||||
Married Filing Separately | $0 - $10,000 | $0 - $10,001 |
TRADITIONAL IRA DEDUCTIBILITY RULES | ||||
Modified AGU | ||||
Filing Status | Covered by Qualified Retirement Plan? | 2016 | 2017 | Deductibility |
Single, HoH | No | Any amount | Any amount | Full Deduction |
Yes | $61,000 or less | $62,000 or less | Full Deduction | |
$61,001 - $70,999 | $62,001 - $71,999 | Partial Deduction | ||
$71,000 or more | $72,000 or more | No Deduction | ||
Married Filing Jointly | Neither Spouse | Any amount | Any amount | Full Deduction |
Both spouses covered | $98,000 or less | $99,000 or less | Full Deduction | |
$98,001 - $117,999 | $99,001 - $118,999 | Partial Deduction | ||
$118,000 or more | $119,000 or more | No Deduction | ||
One spouse covered: for covered spouse | $98,000 or less | $99,000 or less | Full Deduction | |
$98,001 - $117,999 | $99,001 - $118,999 | Partial Deduction | ||
$118,000 or more | $119,000 or more | No Deduction | ||
One spouse covered: for non-covered spouse | $184,000 or less | $186,000 or less | Full Deduction | |
$184,000 - $193,999 | $186,001 - $195,999 | Partial Deduction | ||
$194,000 or more | $196,000 or more | No Deduction | ||
Married filing separately, lived together for any part of the year (if spouses lived separately throughout the year, treated as Single) | Neither Spouse | Any amount | Any amount | Full Deduction |
Both spouses covered | $9,999 or less | $9,999 or less | Full Deduction | |
Partial Deduction | ||||
$10,000 or more | $10,000 or more | No Deduction | ||
One spouse covered: for covered spouse | $9,999 or less | $9,999 or less | Full Deduction | |
Partial Deduction | ||||
$10,000 or more | $10,000 or more | No Deduction | ||
One spouse covered: for non-covered spouse | $9,999 or less | $9,999 or less | Full Deduction | |
Partial Deduction | ||||
$10,000 or more | $10,000 or more | No Deduction |
Standard Deductions | |||
Annual | Additional Age 65 or Older or Blind | ||
Married Filing Jointly/ Surviving Spouse | 2016 | $12,600 | $1,250 |
2017 | $12,700 | $1,250 | |
Married Filing Separately | 2016 | $6,300 | $1,250 |
2017 | $6,350 | $1,250 | |
Head of Household | 2016 | $9,300 | $1,550 |
2017 | $9,350 | $1,550 | |
Single | 2016 | $6,300 | $1,550 |
2017 | $6,350 | $1,550 |
Phaseout of Itemized Deductions | |||
AGI Threshold | |||
2016 | 2017 | ||
MFJ/SS | $311,300 | $313,800 | |
MFS | $155,650 | $156,900 | |
HoH | $285,350 | $287,650 | |
Single | $259,400 | $261,500 |
Personal Exemptions | |||
Exemption | AGI Threshold/ Upper Limit | ||
Married Filing Jointly/ Surviving Spouse
|
2016 | $4,050 | $311,300/$433,800 |
2017 | $4,050 | $313,800/$436,300 | |
Married Filing Separately
|
2016 | $4,050 | $155,650/$216,900 |
2017 | $4,050 | $156,650/$218,150 | |
Head of Household
|
2016 | $4,050 | $285,350/$407,850 |
2017 | $4,050 | $287,650/$410,150 | |
Single
|
2016 | $4,050 | $259,400/$381,900 |
2017 | $4,050 | $261,500/$384,000 |
Code Sec. 179 Expense Allowance | |||
2016 | 2017 | ||
Dollar Limitation | $500,000 | $510,000 | |
Investment Limitation | $2,010,000 | $2,030,000 |
Estate and Gift Taxes | |||
2016 | 2017 | ||
Annual Gift Tax Exclusion | $14,000 | $14,000 | |
for Noncitizen Spouses | $148,000 | $149,000 | |
Estate Tax Exclusion | $5,450,000 | $5,490,000 | |
Applicable Credit | $2,125,800 | $2,141,800 | |
Gift Tax Exclusion | $5,450,000 | $5,490,000 | |
GST Tax Exemption | $5,450,000 | $5,490,000 |
Credit and Exclusions | ||
Child Tax Credit
|
2016 | 2017 |
$1,000 | $1,001 | |
Phase out $50 for each $1,000 MAGI over $110,000 (married fling jointly,) | ||
$75,000 (single) or $55,000 (married filing separately). | ||
Foreign Income | 2016 | 2017 |
Foreign earned income exclusion | $101,300 | $102,100 |
Maximum foreign housing exclusion of qualified housing expenses | $14,182 ($30,390 - $16,208) | $14,294 ($30,630 - $16,336) |
Qualified Plans | ||
2016 | 2017 | |
Maximum elective deferral to retirement plans (e.g., 401(k), 403(b)) | $18,000 | $18,000 |
Maximum elective deferral to SIMPLE IRA plans | $12,500 | $12,500 |
Maximum elective deferral to 457 plans or exempt employers | $18,000 | $18,000 |
Limit on annual additions to Keogh plans and SEP-IRAs | $53,000 | $54,000 |
Limit on annual additions to defined contribution plans | $53,000 | $54,000 |
Maximum annual compensation taken into account for contributions | $265,000 | $270,000 |
Annual benefit limit under defined benefit plans | $210,000 | $215,000 |
Threshold amount for definition of highly compensated employee | $120,000 | $120,000 |
Threshold amount for definition of key employee in top-heavy plans | $170,000 | $175,000 |
Catch-up Contribution Limits* | ||
401(k), 403(b), SARSEP and 457 plans | $6,000 | $6,000 |
SIMPLE plans | $3,000 | $3,000 |
* Individuals who will be at least age 50 by the end of the year can make catch-up contributions |
The income ranges for determining eligibility to make deductible contributions to traditional Individual Retirement Arrangements (IRAs), to contribute to Roth IRAs, and to claim the saver’s credit all increased for 2017. The 401(K) contribution limit stayed the same at $18,000.00.
You can read more about this section in the IRS Notice 2016-62 that was released in late October, 2016. Here's another IRS article on the subject.
Salary deferral (pretax) limits
2017 | 2016 | IRC Ref. | |
401k/403(b)/SEP | $18,000.00 | $18,000.00 | 402(g)(1) |
SIMPLE Plans | $12,500.00 | $12,500.00 | 408(p)(2)(E) |
State/Local govt.; tax exempts | $18,000.00 | $18,000.00 | 457 |
401(k) catch-up contributions | $6,000.00 | $6,000.00 | 414(v)(2)(B)(i) |
Other catch-up contributions | $3,000.00 | $3,000.00 | 414(v)(2)(B)(ii) |
Section 415 annual benefits limits
2017 | 2016 | IRC Ref. | |
Defined benefit plans | $215,000.00 | $210,000.00 | 415(b)(1)(A) |
Defined contribution plans | $54,000.00 | $53,000.00 | 415(c)(1)(A) |
Compensation limits
2017 | 2016 | IRC Ref. | |
Qualified plans | $270,000.00 | $265,000.00 | 401(a)(17) |
Collectively bargained | $270,000.00 | $265,000.00 | 401(a)(17) |
Governmental Plans | $400,000.00 | $395,000.00 | 401(a)(17) |
Highly compensated levels
2017 | 2016 | IRC Ref. | |
At any time 5% owner | No Limit | No Limit | 414(q)(1)(A) |
Any employee | $120,000.00 | $120,000.00 | 414(q)(1)(B) |
One of top-paid employees | Optional | Optional | 414(q)(1)(B) |
Key employee levels
2017 | 2016 | IRC Ref. | |
Highlycompensated | $175,000.00 | $175,000.00 | 416(i)(1)(A)(i) |
10 highest paid employees w/largest interest | N/A | N/A | 416(i)(1)(A)(ii) |
5% owner | No limit | No limit | 416(i)(1)(A)(iii) |
1% owner | $150,000.00 | $150,000.00 | 416(i)(1)(A)(iv) |
SEP plans
2017 | 2016 | IRC Ref. | |
Mandatory plan participation | $600.00 | $600.00 | 408(k)(2)(C.) |
Compensation amount | $270,000.00 | $265,000.00 | 408(k)(3)(C.) |
Collectively bargained | $270,000.00 | $265,000.00 | 408(k)(3)(C.) |
ESOP
2017 | 2016 | IRC Ref. | |
Threshold for exception to 5-year distribution requirement | $1,080,000.00 | $1,070,000.00 | 409(o)(1)(C.)(ii) |
Incremental amount for distribution | $215,000.00 | $210,000.00 | 409(o)(1)(C.)(ii) |
Control employees
2017 | 2016 | IRC Ref. | |
Private sector | |||
Board or shareholder-appointed or elected official | $105,000.00 | $105,000.00 | Reg. 1.61-21(f) |
Any employee | $215,000.00 | $215,000.00 | Reg. 1.61-21(f) |
Governmental employee | $151,700.00 | $150,200.00 | Reg. 1.61-21(f) |
From the Social Security Administration... Social Security's Old-Age, Survivors, and Disability Insurance (OASDI) program and Medicare's Hospital Insurance (HI) program are financed primarily by employment taxes. Tax rates are set by law (see sections 1401, 3101, and 3111 of the Internal Revenue Code) and apply to earnings up to a maximum amount for OASDI.
Year | Fund | Wage Limit | Max. Rate | Tax |
2017 | OASDI | $127,200.00 | 6.20% | $7,886.40 |
HI | 2.35%* | No limit | ||
HI | All wages | 1.45%** | No limit | |
2016 | OASDI | $118,500.00 | 6.20% | $7,347.00 |
HI | 2.35%* | No limit | ||
HI | All wages | 1.45%** | No limit |
From the IRS... The Federal Unemployment Tax Act (FUTA), with state unemployment systems, provides for payments of unemployment compensation to workers who have lost their jobs. Most employers pay both a Federal and a state unemployment tax. A list of state unemployment tax agencies, including addresses and phone numbers, is available in Publication 926, Household Employer's Tax Guide. Only the employer pays FUTA tax; it is not deducted from the employee's wages. For more information, refer to the Instructions for Form 940Publication 926, Household Employer's Tax GuidePublication 926, Household Employer's Tax Guide.
More links and resources from the IRS can be found here.
Wage Limit | Rate | Max. Credit | Deposit Rate |
$7,000.00 | 6.00% | 5.40% | 0.60% |
Tax-free commuting benefits are classified as fringe benefits and are covered as part of IRS Publication 15-B. You can skip right to the transit (commuting) benefits section of the publication by clicking here.
2017 | 2016 | |
Employee Parking | $255.00 | $255.00 |
Transit Passes/ Van Pools | $255.00 | $255.00 |
Bicycle | $20.00 | $20.00 |
From the IRS... Use the standard mileage rate to figure the deductible costs of operating your car for business purposes. If you do not use the standard mileage rate, you may be able to deduct your actual car expenses. Beginning Jan. 1, 2017, the standard mileage rates are:
For more links and resources from the IRS on mileage rates, click here.
2017 | 2016 | |
Business mileage | $0.54 | $0.54 |
Moving | $0.17 | $0.19 |
Charitable | $0.14 | $0.14 |
Medical | $0.17 | $0.19 |
From the United States Department of Labor... The federal minimum wage provisions are contained in the Fair Labor Standards Act (FLSA). The federal minimum wage is $7.25 per hour effective July 24, 2009. Many states also have minimum wage laws. Some state laws provide greater employee protections; employers must comply with both.
The FLSA does not provide wage payment collection procedures for an employee’s usual or promised wages or commissions in excess of those required by the FLSA. However, some states do have laws under which such claims (sometimes including fringe benefits) may be filed.
More information about the federal minimum wage from the United States Department of Labor can be found here.
$7.25 per hour
Complete Payroll has also compiled a state-by-state minimum wage breakdown, and packaged it as a simple 2-page PDF document. You can download it for free by clicking the link below.
The IRS sets annual depreciation caps for luxury vehicle owners who choose the actual cost method over the standard mileage rate. Most cars meet the IRS definition of a luxury vehicle, regardless of the cost. Trucks and vans, including minivans and sport utility vehicles typically fall into this category, too. Under the IRS definition, a luxury vehicle is four-wheeled, used mostly on public roads and must have an unloaded gross weight of 6,000 pounds or less. All trucks and vans in excess of 6,000 pounds are exempt from luxury vehicle caps.
You can read more about the IRS's 2017 auto depreciation limits here.
You can read more about the business use of a car from the IRS here.
If vehicle placed in service in 2017 | Value cannot exceed... |
Auto | $15,900.00 |
Trucks and vans | $17,800.00 |
From the American Payroll Association... State unemployment insurance taxes are based on a percentage of the taxable wages an employer pays. The Federal Unemployment Tax Act (FUTA) requires that each state's taxable wage base must at least equal the FUTA wage base of $7,000 per employee, although most states' wage bases exceed the required amount. Some states apply various formulas to determine the taxable wage base, others use a percentage of the state's average annual wage, and many simply follow the FUTA wage base.
State | 2017 | 2016 | Withholding Rates |
AL | $8,000.00 | $8,000.00 | 5% |
AK* | $39,800.00 | $39,700.00 | No state tax |
AZ | $7,000.00 | $7,000.00 | No special tax rate on supplemental wages |
AR | $12,000.00 | $12,000.00 | 6.90% |
CA | $7,000.00 | $7,000.00 | 6.6%, 10.23% on bonuses and options |
CO* | $12,500.00 | $12,200.00 | 4.63% |
CT | $15,000.00 | $15,000.00 | (3) |
DE | $18,500.00 | $18,500.00 | (3) |
DC | $9,000.00 | $9,000.00 | (3) |
FL | $7,000.00 | $7,000.00 | No state tax |
GA | $9,500.00 | $9,500.00 | 2% to 6% depending on employee's income |
HI* | $44,000.00 | $42,200.00 | (3) |
ID* | $37,800.00 | $37,200.00 | 7.4% or add to regular wages |
IL | $12,960.00 | $12,960.00 | 3.75% |
IN | $9,500.00 | $9,500.00 | 3.23% |
IA* | $29,300.00 | $29,300.00 | 6% |
KS | $14,000.00 | $14,000.00 | 4.50% |
KY | $10,200.00 | $10,200.00 | (3) |
LA | $7,700.00 | $7,700.00 | (3) |
ME | $12,000.00 | $12,000.00 | 5% |
MD | $8,500.00 | $8,500.00 | Rates vary by locality |
MA | $15,000.00 | $15,000.00 | (3) |
MI(1) | $9,000.00 | $9,000.00 | 4.25% |
MN | $32,000.00 | $31,000.00 | 6.25% |
MS | $14,000.00 | $14,000.00 | (3) |
MO | $1,300.00 | $1,300.00 | 6% or add to regular wages |
MT* | $31,400.00 | $30,500.00 | 6% or add to regular wages |
NE | $9,000.00 | $9,000.00 | 5% |
NV* | $29,500.00 | $28,200.00 | No state tax |
NH | $14,000.00 | $14,000.00 | No state tax |
NJ* | $33,500.00 | $32,600.00 | (3) |
NM* | $24,300.00 | $24,100.00 | 4.90% |
NY* | $10,900.00 | $10,700.00 | 9.62% |
NC* | $23,100.00 | $22,300.00 | 5.599% or add to regular wages |
ND** | $35,100.00 | $37,200.00 | 1.84% or add to regular wages |
OH | $9,000.00 | $9,000.00 | 3.50% |
OK* | $17,700.00 | $17,500.00 | 5.00% |
OR* | $38,400.00 | $36,900.00 | 9% |
PA* | $9,750.00 | $9,500.00 | 3.07% |
PR | $7,000.00 | $7,000.00 | No special rate |
RI(2) | $22,400.00 | $22,000.00 | 5.99% |
SC | $14,000.00 | $14,000.00 | 7% |
SD | $1,500.00 | $1,500.00 | No state tax |
TN | $8,000.00 | $8,000.00 | No state tax |
TX | $9,000.00 | $9,000.00 | No state tax |
UT* | $33,100.00 | $32,200.00 | (3) |
VT* | $17,300.00 | $16,800.00 | 6%;9.5% for payments over $1 million |
VA | $8,000.00 | $8,000.00 | 5.75% |
VI* | $23,500.00 | $23,000.00 | N/A |
WA* | $45,000.00 | $44,000.00 | No state tax |
WV | $12,000.00 | $12,000.00 | 3% to 6.5% based on annual wages |
WI | $14,000.00 | $14,000.00 | 4% to 7.65% based on annual wages |
WY** | $22,400.00 | $25,500.00 | No state tax |
* Increase
** Decrease
(1) The taxable wage based for non-delinquent, contributing employers is $9,000 ($9,500 for delinquent and reimbursing employers).
(2) The 2017 taxable wage base for employers in the highest tax bracket is $23,900.
(3) Add to regular wages, compute tax on total, and subtract tax withheld from regular wage.
A handful of states also have disability insurance systems with employer and/or employee contributions tied to a taxable wage base. The disability wage base may, but is not required to, be the same as the state unemployment insurance wage base.
2017 | ||
California | $110,902.00 | |
Hawaii | $1,023.31 | (weekly) |
New Jersey | $33,500.00 | |
New York | Employee's weekly wage | |
Puerto Rico | $9,000.00 | |
Rhode Island | $68,100.00 |
2016 | ||
California | $106,742.00 | |
Hawaii | $982.36 | (weekly) |
New Jersey | $32,600.00 | |
New York | Employee's weekly wage | |
Puerto Rico | $9,000.00 | |
Rhode Island | $66,300.00 |
LEGAL DISCLAIMER: The materials and information available are for informational purposes only, are not for the purpose of providing legal advice, and may not be relied upon as legal advice. The employees of Complete Payroll are not licensed attorneys. This information is provided pursuant to and in compliance with federal and state statutes. It does not encompass other regulations that may exist, including, but not limited, to local ordinances. The transmission of documents or information through Complete Payroll does not create an attorney-client relationship. Complete Payroll makes no representations as to the accuracy, completeness, currentness, suitability, or validity of the information on this website and does not adopt any information contained on this website as its own. All information is provided on an as-is basis. Please consult an attorney to obtain advice with respect to any particular question or issue.
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