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If you are filing a return for someone else, that person needs an account and user ID of their own. so that you do not overwrite your own tax return. With online TurboTax, each return needs its own account and user ID. If you use the same account and user ID that was used for your own tax return, your return will be lost forever. All of the questions asked while you are preparing the friend's return will be asked as it the person who the return belongs to is the one sitting at the keyboard.
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