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@Opus 17  Thank you for your clear answer.  I have W-2 earnings plus a 1099-MISC with a few hundred bucks.  It's been really confusing trying to figure out whether I have to claim the 1099.  I wish the IRS site would be so clear.  https://www.irs.gov/businesses/small-businesses-self-employed/self-employed-individuals-tax-center