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If you received refunds, rebates or reimbursements for any expense you previously deducted on Form 2A (itemized deductions), enter those amounts here. If you recovered amounts in the current year which are attributable to more than one prior year, (i.e. a federal income tax refund from 2004 and a reimbursement of medical expenses you deducted in 2003), enter those here. This is reported on line 22.

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