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The instructions to enter on Line 21 of Form 1040 are incorrect.

Here are instructions to enter Miscellaneous income:

To enter Other Income, please follow the steps below:

1. Open your return.
2. Click on Federal Taxes.
3. Go to Wages & Income
4. Scroll to the bottom under Less Common Income select Start (or Update) for Miscellaneous Income.
5. Choose the appropriate category and enter your Other Income

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