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In today's rapidly evolving business landscape, the necessity for keeping agency information up to date has never been more crucial. Among the myriad of forms and bureaucratic necessities lies the Nebraska 22 form, a vital document for any taxpayer needing to report changes related to their tax certificates, licenses, or permits within the state. This form, comprehensively revised in September 2021, provides a streamlined avenue for businesses to ensure their details align with the current operational data. From name and address changes to alterations in business classification codes, the form covers a broad spectrum of updates, including ownership adjustments that necessitate a cancellation and reapplication under a new entity. The form also accommodates changes in tax program affiliations, reflecting the dynamic nature of businesses and the tax implications of their evolving operations. Entities can specify adjustments in the frequency of their tax filings and report modifications in their organizational structure, such as changes in officers, members, or partners. The Nebraska 22 form serves not only as a tool for compliance but as a bridge facilitating effective communication between businesses and the Nebraska Department of Revenue, ensuring that the radar of regulatory oversight accurately reflects the current state of business affairs in Nebraska.

Example - Nebraska 22 Form

7-104-1975 Rev. 9-2021 Supersedes 7-104-1975 Rev. 2-2021

Nebraska Change Request

Use Form 22A for individual income tax name/address changes.

FORM

22

1Nebraska ID Number

3County of Business Location in Nebraska (if applicable)

Please Do Not Write in This Space

2Federal Employer ID Number

4Business Classification Code

Name and Location Address

Name and Mailing Address

Names on your Certificate, License, or Permit

Names on your Certificate, License, or Permit

Address (Number and Street)

Street or Other Mailing Address

City

State

Zip Code

City

State

Zip Code

5Check All Tax Programs Affected by Request:

Sales Tax (01)

Retailer’s Use Tax (02)

Use Tax (04)

Prepaid Wireless Surcharge (19) Income Tax Withholding (21)

Fiduciary Income Tax (23)

Corporation Income Tax (24)

Financial Institution Tax (24)

Partnership Income Tax (25)

Severance and Conservation Tax (45)

Wholesale Cigarette Dealer (47) Tobacco Products (56)

Unstamped Cigarette Transporter (63)

Waste Reduction & Recycling Fee (64)

Tire Fee (66)

Litter Fee (67)

Lodging Tax (68)

Other

Indicate Type of Action Requested by Checking Appropriate Boxes Below

If you have a change in the ownership of your business, or have obtained a different federal employer ID number, you must cancel your certificates,

licenses, and permits. The new entity must file a Nebraska Tax Application, Form 20, to obtain its own certificates, licenses, and permits.

6

Cancellation

Date of Last Transaction

 

 

 

 

 

 

Location of Records

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Month _______ Day________ Year _______

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Reinstatement

Date of Reinstatement

 

Year the Account was

 

Location of Records

 

 

7

 

 

Cancelled

 

 

 

 

 

 

 

Month _____ Day _____ Year _____

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Returns are Presently Filed:

 

 

 

 

 

Request Permission to File Future Returns:

 

8

Change in

Monthly

Quarterly

 

 

 

Annually

 

Monthly

Quarterly

Annually

 

 

 

 

 

Filing Frequency

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Average Annual Tax Liability

 

Average is Based on:

 

 

Number of Months Used to Compute Average

 

 

$

 

 

 

Estimate

Reported Amounts

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

9

Change in Name and Address

If you are changing the names or addresses on your certificates, licenses, or permits (for example, due to a name change, relocation, or correction, and not from a change in ownership or federal ID number), please complete the following information.

New Name and Location Address of Business

 

New Name and Mailing Address

 

 

 

 

 

 

 

Name Doing Business As (DBA)

 

 

Name

 

 

 

 

 

 

 

 

Business Legal Name

 

 

 

 

 

 

 

 

 

 

Business Address (Number and Street)

 

 

Street or Other Mailing Address

 

 

 

 

 

 

 

City

State

Zip Code

City

State

Zip Code

10Is this a Nebraska location within the city limits?

 

 

 

11

 

Change in Officers, Members, or Partners (Attach list. See instructions.)

(1)

Yes

(2)

No

 

 

 

 

12Reason for Request

Under penalties of law, I declare that I have examined this request, and to the best of my knowledge and belief, it is correct and complete.

sign here

Signature of Owner, Partner, Member, Corporate Officer, or

Title

Date

Phone Number

Authorized Individual

 

 

 

 

 

 

 

Email Address

 

 

 

You may fax this request to 402-471-5927, or mail it to: Nebraska Department of Revenue, PO Box 98903, Lincoln, NE 68509-8903.

revenue.nebraska.gov, 800-742-7474 (NE and IA), 402-471-5729

Retain a copy for your records.

Instructions

Who Must File. A Form 22 should be filed by any taxpayer who:

Has a name or address change;

Needs to correct, cancel, reinstate, or change a Nebraska tax certificate, license, or permit;

Needs to change the filing frequency for sales and use tax, tire fee, lodging tax, or income tax withholding returns; or

Needs to report a change in officers, members, or partners of the business or organization.

One request may be used to correct, cancel, or change more than one certificate, license, or permit held by the taxpayer for the tax programs listed, provided the Nebraska ID number is the same. Nebraska Change of Address Request for Individual Income Tax Only, Form 22A, should be used for individual income tax name and address changes.

When and Where to File. Mail to the Nebraska Department of Revenue, PO Box 98903, Lincoln, NE 68509-8903, or fax to 402-471-5927, prior to the change.

Permanently Closing the Business. Form 22 should be filed to cancel one or more of the tax programs listed in line 5. You are required to file all tax returns for tax periods through the date of your last transaction, or the last wage payment made. This date is entered on line 6.

Employers who cancel their income tax withholding account should, within 30 days after discontinuing business, file a final Nebraska Reconciliation of Income Tax Withheld, Form W-3N, and attach the state copy of each Wage and Tax Statement, Federal Form W-2, issued to each employee.

Specific Instructions

Line 1. Enter the Nebraska ID number that you hold or have previously held. Do not enter your Social Security number.

Line 2. Enter your federal employer ID number, if you hold one. If one has been applied for, enter “Applied For.” If no federal employer ID number is held or applied for, enter your Social Security number.

Line 3. Enter the Nebraska county where your business is located. If located outside of Nebraska, enter “none”. See line 9 instructions if you are changing your location address.

Name and Address. Enter the name and address as last filed with the Nebraska Department of Revenue (DOR) or which is printed on your present certificate, license, or permit. If you are changing the name or address, the new name or address should be entered in the area immediately following line 9 of this request.

Line 5. Check the tax programs affected by this request. If there is a change in more than one program, check all appropriate boxes.

Line 6. A taxpayer closing a business must request cancellation of the tax program. A taxpayer having a seasonal type of business may request cancellation of the tax program for the period in which no business activity is conducted. Returns must be filed for all periods ending prior to the date of cancellation.

A change in ownership or type of ownership will require a new certificate, license, or permit. When possible, the Nebraska Tax Application, Form 20, used to obtain a new certificate, license, or permit, should accompany or precede this request for cancellation.

Line 7. A taxpayer who previously cancelled a tax program may have it reinstated provided no change in the business has occurred that would require a new certificate, license, or permit.

Line 8. A taxpayer filing a sales tax, use tax, or tire fee return with a tax liability of $900 to $3,000 annually may request a quarterly filing frequency. Those with a tax liability of less than $900 annually may request an annual filing frequency. Taxpayers filing a lodging tax return and remitting $99 or less of tax annually may request to file an annual return. Employers withholding less than $500 annually in state income tax may request to file an annual return, rather than quarterly returns.

Changes in filing frequency are not effective until the taxpayer receives approval from DOR. The taxpayer must complete and file all preidentified returns received for periods prior to the approval.

Line 9. Enter the new name and address. If your new location address is in a different county, enter the county in line 3 for your new location. The location address box cannot contain a PO Box Number; it must show the street address. If the taxpayer wants a return to be mailed to a preparer or another person, the name and mailing address should be completed to show this change.

Line 11. In order to keep your information current, please provide information on changes in officers, members, or partners, of your business or organization. Attach a complete list with the name, street address, email address, title, and Social Security number. Also, identify those that need to be removed and the effective date of the changes.

Line 12. Please provide a detailed explanation of the reason for this request. If there has been a change in ownership, give the name and address of the new owner.

Signature. This request must be signed by the owner, partner, member, corporate officer, or other individual authorized to sign by a power of attorney on file with DOR.

Email. By entering an email address, the taxpayer acknowledges that DOR may contact the taxpayer by email. The taxpayer accepts any risk to confidentiality associated with this method of communication. DOR will send all confidential information by secure email or by the State of Nebraska file share system. If you do not wish to be contacted by email, write “Opt Out” on the line labeled “email address.”

Document Breakdown

Fact Name Detail
Form Identification FORM 22 | Nebraska Change Request
Revision History Latest Revision: 9-2021, superseding 2-2021 revision
Specific Use Used for changing business names, addresses, or for corrections, cancellations, or changes to Nebraska tax certificates, licenses, or permits.
Individual Tax Changes Use Form 22A for individual income tax name and address changes.
Types of Tax Programs Affected Includes Sales Tax, Use Tax, Income Tax Withholding, among others listed in the form.
Cancellation and Reinstatement Details provided for requesting cancellation or reinstatement of tax programs.
Filing Frequency Changes Request changes for how frequently tax returns are filed.
Change in Business Information Used to report changes in name, address, officers, members, or partners of the business or organization.
Submission Details Can be faxed or mailed to the Nebraska Department of Revenue.
Governing Laws Form actions are governed by Nebraska tax law.

Steps to Writing Nebraska 22

Filling out the Nebraska 22 form is crucial for ensuring that your business's information is up to date with the state's records. This might involve changes to your business name or address, a shift in ownership, an update in tax certificate details, or a variance in tax filing frequencies. Keeping this information current not only complains with state laws but also helps in efficient communication with the Nebraska Department of Revenue. Here's a step-by-step guide to help you get through the process smoothly:

  1. Start by entering your Nebraska ID Number in the space provided for Line 1.
  2. For Line 2, input your Federal Employer ID Number (FEIN). If you've applied for one but haven't received it yet, write "Applied For". If you don’t have an FEIN, provide your Social Security Number.
  3. In Line 3, specify the county in Nebraska where your business is located. If your business isn't located in Nebraska, write "none".
  4. The section titled "Name and Location Address" requires the name and physical address of your business as it's currently recognized by the Nebraska Department of Revenue.
  5. Under "Name and Mailing Address", enter the mailing address if it's different from the location address.
  6. Check all the tax programs affected by your request in the provided list for Line 5.
  7. If you are closing your business, enter the cancellation date in Line 6. Otherwise, for businesses restarting, fill in the reinstatement date in Line 7.
  8. For Line 8, choose your desired new filing frequency and provide details about your average annual tax liability.
  9. In Line 9, clearly write any new name or address information. Ensure the address is complete, lacking no details.
  10. Indicate whether your business's new location is within city limits in Line 10 by checking the appropriate box.
  11. Attach a list of changes involving officers, members, or partners as directed in Line 11.
  12. Provide a detailed reason for the request and any relevant updates on ownership in Line 12.
  13. Finally, the form must be signed and dated by you or another authorized individual. Don't forget to include a contact phone number and email address.

After completing the form, you can submit it through fax at 402-471-5927 or mail it to the Nebraska Department of Revenue, PO Box 98903, Lincoln, NE 68509-8903. Make sure to keep a copy for your records. Engaging with this process actively ensures that your business remains in compliance and is correctly recognized in official records, facilitating smoother operations and communications with the state.

FAQ

What is the purpose of the Nebraska 22 form?

The Nebraska 22 form is designed for taxpayers who need to report specific changes concerning their tax situation in the state of Nebraska. These changes can include alterations to names or addresses, corrections, cancellations, reinstatements, or changes to Nebraska tax certificates, licenses, or permits. Additionally, this form is used to modify filing frequencies for various taxes and to report changes in business officers, members, or partners.

Who needs to file a Nebraska 22 form?

Any taxpayer undergoing changes such as those to their name or address, needing to correct or cancel a Nebraska tax certificate, license, or permit, wanting to change their tax filing frequency, or needing to update information about officers, members, or partners of their business or organization, should file a Nebraska 22 form. This form consolidates requests for changes across multiple tax programs into a single submission, provided the Nebraska ID number remains the same.

When and where should the Nebraska 22 form be filed?

The form should be filed with the Nebraska Department of Revenue before the changes take effect. Taxpayers can submit the form either by mailing it to the Nebraska Department of Revenue, PO Box 98903, Lincoln, NE 68509-8903, or by faxing it to 402-471-5927. Timely submission ensures that the department processes the changes before they are implemented in the taxpayer’s operations.

What information is needed to complete the Nebraska 22 form?

To accurately complete the form, several pieces of information are required:

  • Nebraska ID number and, if applicable, Federal Employer ID Number
  • Business location details in Nebraska
  • Tax programs affected by the requested change
  • Details of the requested change, such as new names or addresses, change in officers, or changes in filing frequency
  • Signature of the individual authorized to make the changes, along with their title, phone number, and email address
Attachments may be necessary for certain requests, such as a list of new officers, members, or partners.

What happens after submitting the Nebraska 22 form?

After the Nebraska Department of Revenue receives the completed form, they will process the requested changes. This may involve updating the taxpayer’s records, issuing new certificates, licenses, or permits, and/or approving changes in tax filing frequencies. The taxpayer will receive confirmation of these changes once they have been processed. Note that changes in filing frequency are not effective until approved by the department, and taxpayers are required to comply with existing obligations until such approval is received.

Common mistakes

Filling out the Nebraska 22 form can be straightforward, but errors can occur if it's not approached with care. Here are common mistakes:

  1. Incorrect Nebraska ID or Federal Employer ID Number: The first two lines of the form require your Nebraska ID and Federal Employer ID Number. A mix-up here can lead to processing delays. If you don't have a Federal Employer ID Number yet, simply write "Applied For" instead of leaving it blank or entering incorrect information.
  2. Address Confusion: The form separates the physical location address from the mailing address. Ensure that the correct address goes in each box without mixing them up. Remember, the location address cannot be a P.O. Box. If you're updating an address, the new information should reflect accurately in the section after line 9.
  3. Not Checking All Applicable Tax Programs: Line 5 lists various tax programs. It's crucial to check all that apply to your request. Overlooking this detail might result in part of your change request being ignored or improperly processed.
  4. Filing Frequency Confusion: Line 8 asks for changes in filing frequency. This is often filled out incorrectly, largely due to not understanding eligibility for monthly, quarterly, or annual filing. Verify your average annual tax liability to request the appropriate frequency.
  5. Failure to Provide Detailed Reason for Request: Line 12 requires a detailed explanation for the change request. Being too vague or leaving it blank can stall your application. If there's a change in ownership, for example, include the new owner's full name and address.

Additionally, double-check the signature and date at the bottom of the form. An unsigned or undated form is invalid and will be returned, causing delays. Also, consider how you enter your email address. If you prefer not to be contacted via email, it's crucial to opt-out properly by writing "Opt Out" where the email address is requested.

Finally, attaching a list of new officers, members, or partners when required and ensuring all provided information is current and accurate can prevent further processing slowdowns. All these steps, when followed correctly, ensure a smoother processing of your Form 22.

Documents used along the form

When handling a Nebraska Form 22, a cascade of additional documents might ensue—especially when significant changes are made to a business. Often, the need for one form triggers the need for another, like a domino effect in the slick operations of business adjustments. Discerning which forms accompany the Nebraska 22, whether for detailed updates or compliance, aids in streamlining this potentially complex process. Below is an exploration of documents frequently used alongside Form 22, offering a small dive into the vast sea of business documentation.

  • Form 20: Nebraska Tax Application - Businesses starting anew or undergoing fundamental changes, such as ownership or entity structure, will need to file Form 20. This crucial document helps establish or re-establish the business with the correct tax accounts for state purposes.
  • Form 22A: Nebraska Change of Address Request for Individual Income Tax Only - When individuals need to update their name or address for personal income tax purposes, separate from business-related updates conducted with Form 22, they should file a Form 22A.
  • Form W-3N: Nebraska Reconciliation of Income Tax Withheld - Employers closing their business or making final wage payments use Form W-3N to report state income tax withheld, accompanied by Federal Form W-2s for each employee.
  • Form W-2: Wage and Tax Statement - Essential for indicating the amount of taxes withheld from employees' paychecks, the Form W-2 is a federal requirement that directly ties into state filings like Form W-3N.
  • Sales and Use Tax Returns: Depending upon the change in business operations or filing frequency indicated by Form 22, businesses may need to file adjusted Sales and Use Tax Returns to reflect any new tax liabilities or changes in how frequently they report these taxes.
  • Certificate of Organization: Should the Form 22 submission coincide with an adjustment in the fundamental structure or ownership of a Limited Liability Company (LLC), updating or filing a new Certificate of Organization with the Nebraska Secretary of State may be necessary.
  • Articles of Incorporation: Similarly, for corporations adjusting their structural or ownership details in tandem with a Form 22, filing amended Articles of Incorporation ensures alignment with state records and maintains legal clarity.

This assortment of forms and documents, ranging from tax applications to foundational business structure papers, illustrates the interconnected nature of managing a business’s legal and fiscal responsibilities. By appreciating the role each document plays in the broader context, businesses can navigate the complexities of updates and changes with confidence and compliance. Whether initiating a simple address change with Form 22 or undertaking a complete organizational overhaul, the conscientious filing of complementary documents safeguards the business’s standing and streamlines its operations across governmental touchpoints.

Similar forms

The Nebraska 22 form is similar to other forms that are used across various states for updating business records, particularly for changes in tax information, ownership, addresses, and other administrative details. This similarity often lies in the purpose and functionality of the forms rather than their specific layout or numbering system. Each state has its own version tailored to its laws and requirements, but the overarching goal remains the same: to ensure accurate and current records for tax and business registrations.

IRS Form 8822-B is one example of a document that shares similarities with the Nebraska 22 form. This federal form is designed for notifying the Internal Revenue Service about changes in business mailing addresses, business location, or identity of the responsible party. Like the Nebraska 22 form, IRS Form 8822-B ensures that business records are up-to-date, which is crucial for proper tax administration and compliance. Both forms require similar information, such as the business name, EIN, and new address information. However, the Nebraska 22 form is specific to the state's Department of Revenue and its tax programs, while Form 7722-B addresses federal tax matters.

Another related document is the Uniform Commercial Code (UCC) Financing Statement Amendment (UCC3). This form is used for making amendments to a previously filed UCC Financing Statement, including changes to the debtor's name or address, which can impact tax and registry information in a way that's tangentially similar to the Nebraska 22 form. The UCC3 is essential for businesses to update their secured transaction records or correct information. While it focuses on the secured lending and assets aspect, rather than tax information specifically, it represents another facet of maintaining accurate business records as circumstances change.

Lastly, state-specific business registration update forms, similar to the Nebraska Form 20 mentioned alongside the Nebraska 22 form, are commonplace. Each state has its version, like California's Statement of Information (Form SI-550) for corporations. These forms are used for updating information with the state's corporation commission or secretary of state, including changes in address, directors, or officers. While focusing on broader business information beyond just tax details, they share the objective of keeping business records accurate and current for both regulatory compliance and taxation purposes.

Dos and Don'ts

When completing the Nebraska Form 22, certain practices can streamline the process and ensure accuracy, just as some missteps can lead to unnecessary complications or delays. Below are guidelines to consider for a smooth submission process.

Do:
  • Ensure all information provided on Form 22 is current and accurate, especially the Nebraska ID number, federal employer ID number, and relevant tax programs affected by your request.
  • Indicate clearly any changes in ownership or federal employer ID number, since these require the cancellation of current certificates, licenses, and permits and necessitate reapplication through Form 20.
  • Complete all sections relevant to your specific request, such as changes in name and address, cancellation of tax programs, or changes in filing frequency, to avoid processing delays.
  • Attach any required documents or lists, for example, a list of changes in officers, members, or partners, to ensure comprehensive and compliant changes to your business information.
Don't:
  • Leave any fields incomplete on Form 22. If a section does not apply to your situation, confirm if you should enter N/A or leave it blank, according to the form's instructions or consult the Nebraska Department of Revenue.
  • Forget to sign the form. The signature of the owner, partner, member, corporate officer, or another authorized individual is essential for processing. Unsigned forms will be returned or delayed.
  • Use a P.O. Box number as the location address; the form requires a physical street address for the location of the business.
  • Ignore the specific filing instructions, such as the deadline for submission or the method of delivery (fax or mail), as these details are crucial for timely and proper processing of your request.

Misconceptions

Many people have misunderstandings about the Nebraska 22 form. Here's a list to clear up some common misconceptions:

  1. Only individuals need to file Form 22. Actually, any taxpayer needing to update information for various Nebraska tax programs, such as sales tax or income tax withholding, must file this form.

  2. Form 22 is used for individual income tax changes only. While it's true that individual changes are made through Form 22A, Form 22 addresses a broader range of issues for businesses, including updates to names, addresses, and changes in business ownership or structure.

  3. The form is complicated and can only be filed by a professional. The form is designed to be straightforward. Taxpayers can complete and submit it on their own following the detailed instructions provided.

  4. Email communication with the Department of Revenue (DOR) is not secure. The DOR takes confidentiality seriously. By providing an email address, taxpayers agree that the DOR may contact them by email, using secure email systems for confidential information.

  5. It's only for reporting changes in ownership. While reporting changes in ownership is one function of Form 22, it's also used for address changes, tax program cancellation or reinstatement, and changes in filing frequency or business information.

  6. Changes in business location don't need to be reported if the business stays in the same county. Any relocation needs to be reported, even within the same county, to ensure accurate records and tax compliance.

  7. You need a separate form for each tax program change. Form 22 allows for multiple changes across various tax programs in one submission, as long as the Nebraska ID number remains the same.

  8. A new Federal Employer ID Number means a new Form 22 is not needed. Actually, obtaining a new Federal Employer ID Number is one of the reasons to file Form 22, as it signifies a significant change in business status.

  9. There's no need to inform the DOR if you stop all business activities. Form 22 should be used to officially cancel any tax program if a business is closing or stopping activities, ensuring proper closing of accounts with the DOR.

  10. Information on officers, members, or partners doesn't need to be current. Keeping this information up to date through Form 22 ensures that the DOR's records are accurate, which is crucial for compliance and communication.

Understanding these misconceptions helps in correctly using and filing Form 22, ensuring compliance and smooth operations with the Nebraska Department of Revenue.

Key takeaways

Understanding the Nebraska 22 form is crucial for businesses making various changes, such as updates to their name, address, or tax status. Below are key takeaways to guide you through the process:

  • The Nebraska 22 form is designed for taxpayers needing to update information or request changes for a tax certificate, license, or permit. This includes name or address changes, corrections, cancellations, reinstatements, changes in filing frequency, or updates regarding officers, members, or partners of a business.
  • Individuals should use Form 22A specifically for individual income tax name and address changes, streamlining processes for both taxpayers and the Nebraska Department of Revenue.
  • Before initiating a change, it’s important to have the Nebraska ID number and, if applicable, the Federal Employer ID Number at hand. These identifiers are crucial for accurately processing the form.
  • For businesses undergoing changes in tax programs, checking the appropriate boxes in line 5 of the form will indicate which taxes are affected. Such clarity helps the department process requests more efficiently.
  • Those closing or altering the structure of their business need to pay particular attention to lines 6 and 7. These sections require detailed information about cancellation dates, reinstatement, and the status of tax filings, which are necessary for compliance and to avoid penalties.
  • Adjustments to the filing frequency, addressed in line 8, depend on the taxpayer’s annual tax liability and are subject to approval by the Nebraska Department of Revenue. Understanding the thresholds for monthly, quarterly, or annual filings can lead to more manageable tax obligations.
  • Completing the form accurately is essential, with section 12 offering space for an explicit reasoning behind the request. This helps the Department of Revenue process your request more accurately and efficiently.
  • Correspondence related to the Form 22 can be addressed via fax or mail, providing flexibility for businesses in managing their submissions.

It's also emphasized that any changes in address or business particulars need to be accurately reflected in the new address sections of the form. Missteps in completing these fields can lead to processing delays or miscommunication. Moreover, providing a detailed explanation for the change request and signing the form ensures that your submission adheres to the legal requirements and is processed without undue delay. Remember, the Nebraska Department of Revenue uses information provided on this form to update essential business records, influencing tax filing and compliance.

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