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If you received them in 2017, you must claim them on your 2017 tax return. If any are repaid in 2018, you claim the repayment on the 2018 return you file in early 2019.
If you received them in 2017, you must claim them on your 2017 tax return. If any are repaid in 2018, you claim the repayment on the 2018 return you file in early 2019.
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