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Did she have taxes withheld for 2023 out of her social security or something and then none withheld for 2024? If she went had a refund of over $4,000 with an AGI of $109,000, she apparently had a large amount withheld. Then, this year, if she had an AGI of more than $30,000 less it seems like a withholding or estimated payment issue.
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yesterday