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2005 1065 K-1 Line 6b

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Report any qualified dividends on line 9b of Form 1040.

Note. Qualified dividends are excluded from investment income, but you may elect to include part or all of these amounts in investment income. See the instructions for line 4g of Form 4952, Investment Interest Expense Deduction, for important information on making this election.

2005 1065 K-1 instructions

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