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The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.
Line 13z payments or refundable credits not re- limitation account. List the type and
ported elsewhere on your return or other amount of payment or refundable credit.
Other payments or refundable cred- schedules, including a credit under sec-
its. Use line 13z to report any other tion 960(c) with respect to an excess
-103-
