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Deductions & credits
If you pay the second 1/3 before you file your 2021 taxes, I believe you would be able to exclude this amount from taxation on your 2021 filing. If you paid taxes on the first 1/3 on your 2020 filing, then I believe you can amend your 2020 return, eliminating this income from that return as well.
‎April 2, 2022
4:39 AM