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Deductions & credits
The form 5405 would have been on the 2018 return since you were released from the property in 2018 ... you do NOT put this on the 2019 return.
Since you did not file a 2018 return you CAN mail in the form 5405 now attached to a form 1040. Get the forms from the IRS ... https://www.irs.gov/forms-instructions
May 18, 2020
12:16 PM