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Ed tax if the estimated tax can reasonably be expected to be $3,400 or less. See Chapter 183 of the Laws of 2009. For tax years beginning on or after January 1, 2007, the maximum amount that may be deducted for compensation for a taxpayer s personal services has been raised to $10,000. However, an individual member of a partnership who carries on his own separate and independent unincorporated business is not required or permitted to include his distributive share of partnership income in co.

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