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Which of the following situations is a safe harbor de minimis error not requiring correction? a. Form W-2 Box 1 understated by $97.00 b. Form W-2 Box 2 understated by $97.00 c. Form W-2 Box 6 overstated by $97.00 d. Form W-2 Box 12 Code D overstated by $197.00
Sagot :
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