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This table presents aggregates of all returns filed and processed through the Individual Master File (IMF) system during Calendar Year 2017, including any returns filed for tax years preceding 2016. This table is based on tax returns as initially processed by IRS and does not reflect amended returns or errors that were corrected after initial processing. In general, during administrative or Master File processing, taxpayer reporting discrepancies are corrected only to the extent necessary. Classification by State was usually based on the taxpayer's home address. 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