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23 Instructions for the D-40 Calculation K Out-of-state income tax credit a Amount of income tax paid to other state(s), enter from the other state(s) return(s). Dc D40 Instructions If you plan to file jointly on your 2014 D-40 return, you should file joint. 2015 D-40ES on the DC website at taxpayerservicecenter.com for

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