Even if the employer records $1,500 or more in a single quarter and the other quarters fall below the threshold, the employer will still be required to pay the FUTA tax. Ryan Lasker is an SMB accounting expert writing for The Ascent and The Motley Fool. Buy Now & Save. Our experts love this top pick,which featuresa0% intro APRuntil 2024, an insane cash back rate of up to 5%, and all somehow for no annual fee. Various forms of payments are paid to employees that are exempt from the Federal Unemployment Tax Act. When calculating FUTA taxes, it is important to understand the kinds of incomes that need to be taxed. Cumulative pay for the current year for each of its employees follows. The reduction schedule is 0.3% for the first year and 0.3% for the following years until the loan is fully repaid. *Example:* In Oklahoma, for example, the SUTA tax rate is 2.7%. Together with state unemployment tax systems, the FUTA tax provides $7,000 (John) + $2,000 (Paul) + $4,000 (George) = $13,000 Wages Earned Q1. In other words, subtract 7,000 from the total paid to each employee and add all the resulting amounts. Although these tasks can be tedious, theyre important at both the federal and state level. You must manage FUTA taxes in two ways deposit the tax each quarter (if required) and file an annual form. WebThat rate may be updated periodically or differ from year to year. As an employer, you need to understand the intricacies of FUTA and SUTA calculations to be sure that you are not under- or over-paying on your tax liability. One of the important payroll taxes you may need to pay is FUTA tax. Check the IRS Form 940 instructions for a complete listing of what payments to include. Exceptions include employers of household employees, agricultural employers, Indian tribe governments, tax-exempt organizations, and state and local government employers. The amount youll pay depends on your companys taxable wage base and tax rate. You can connect with Michelle on Twitter (@MichelleLBlack) and Instagram (@CreditWriter). For example, if your SUTA rate is 5.4 percent and the employee's wages are $400, your SUTA tax for that employee is 5.4 percent of $400 or $21.60. Only some payments are included in the Federal Unemployment Tax Act. Different parts of the government manage FUTA and SUTA. Input this figure on line nine. Since 1939, the Federal Unemployment Tax Act (FUTA) has funded a cushion for workers who lose their jobs through no fault of their own. And theres one more wrinkle to consider. However, most companies are based in states that receive federal tax credits in return for paying state unemployment insurance, which can reduce the effective FUTA tax rate to 0.6%. The tax amount is not deducted from the employees income only the employer is responsible for it. SUTA isnt as cut and dry as the FUTA as it varies by state. If your business operates in one of these states, you need to also withhold SUTA tax from each of your employees paychecks. The federal FUTA is the same for all employers 6.0 percent. quickbooks.intuit.com: 2019 Federal Unemployment Tax Act (FUTA) Credit Reductions. (Check with your individual state taxing authority in any state where you pay employee wages for details about SUTA rate and wage base requirements.). FUTA taxes are 0.6% and SUTA taxes are 5.4% of the first $7,000 paid to each employee. The Federal Unemployment Tax Act (FUTA), authorizes the Internal Revenue Service(IRS) to collect a Federal employer tax used to fund state workforce agencies. For example, if your SUTA rate is 5.4 percent and the employee's wages are $400, your SUTA tax for that employee is 5.4 percent of $400 or $21.60. We use analytics cookies to ensure you get the best experience on our website. 15, for a complete explanation of what payments are exempt. Specifically, the states borrow funds from the Federal Unemployment Trust Fund. Understanding Homeowners Insurance Premiums, Guide to Homeowners Insurance Deductibles, Best Pet Insurance for Pre-existing Conditions, What to Look for in a Pet Insurance Company, Marcus by Goldman Sachs Personal Loans Review, The Best Way to Get a Loan With Zero Credit. Form 940 has you enter information about the state unemployment taxes paid to show that you qualify for the 5.4% tax credit. States generally send a letter every December with your businesss SUTA rate for the following year. When that happens, you pay whatever youve collected by January 31 of the next year. As they age, their rate is determined by the businesss industry and history of former employees filing for unemployment benefits. However, most businesses are required to pay FUTA and SUTA taxes if they run payroll. Certin wages are exempt from the FUTA tax, including insurance premiums and other fringe benefits. Other exclusions can be found here. While its every small business owners nightmare to let go of any employees, sometimes layoffs are the only way to keep the business afloat. Many or all of the products here are from our partners that compensate us. The other factor in the SUTA tax is the tax rate. When you pay SUTA taxes on time and file IRS Form 940, your FUTA tax rate goes down as low as 0.4%. Payments in excess of $7,000: $15601 . To calculate the total liability, follow this simple formula: Lets say a company employs five people who each earn an annual taxable income of $50,000. Sometimes states need to borrow money from the federal government to pay unemployment benefits. The tax rate is subject to state tax credits. Record employer-paid payroll taxes, such as the employers portion of FICA, FUTA, and SUTA. In some states, wages paid to corporate officers or payments for fringe benefits may not be subject to SUTA tax, but may be subject to FUTA. They not only make managing payroll easier, they can also make handling these crucial taxes easier as well. Hire employees with skill sets that serve your businesss changing needs. This tax helps all states administer their programs for unemployment insurance and job services. Most employers must also pay SUTA taxes (thanks to the State Unemployment Tax Act). If the IRS considers you an employee in your business, you are subject to SUTA taxes. Later, youll figure out your share. Be aware that there might be an additional adjustment required if your state is subject to a credit reduction. WebCalculate the amount of SUTA tax for the employee. Step 4. The general instructions explain who must file and when and where to file and pay the tax. The process of paying FUTA taxes depends on how much is owed. We're firm believers in the Golden Rule, which is why editorial opinions are ours alone and have not been previously reviewed, approved, or endorsed by included advertisers. One tax that should always be considered is the Federal Unemployment Tax Act (FUTA). Unemployment benefits can keep employees whove lost their jobs on their feet while they seek new work. The business paid at least $1,500 in employee wages during a calendar quarter. New Year, New Offer Get 90% Off for 3 Months. Comment * document.getElementById("comment").setAttribute( "id", "a1ad467e75797c66a2e785e644774c18" );document.getElementById("h09971f2bf").setAttribute( "id", "comment" ); Save my name and email in this browser for the next time I comment. It only applies to employees on a companys payroll. The 5.4% tax credit is reduced if the businesss state or territory fails to repay the federal government for money borrowed to pay unemployment benefits. Though the federal government collects tax for unemployment, the money gets distributed to each state and participating territory, which is then disbursed to residents in need. Heres a breakdown of how to calculate your quarterly FUTA liability in this scenario: As mentioned before, the IRS allows you to carry over your FUTA payment to the next quarter if your FUTA tax is $500 or less. Crunching numbers and processing payroll can seem like they require endless spreadsheets and papers full of calculations. Employers also pay Federal Unemployment Tax Act (FUTA) taxes. This tax calculator is unable to calculate taxes for individuals with a Nonresident Alien status. Also some fringe benefits may be subject to FUTA tax, while others are exempt either in part or in full. Unemployment Tax Rate: 1.5% . The Social Security Act of 1935 had administered unemployment benefits until FUTA was enacted in 1939. FICA Social Security taxes are 6.2% of the first $137,700 paid to each employee, and FICA Medicare taxes are 1.45% of gross pay. If it seems complicated (and it can be) you may want to work with an accounting professional, use accounting software that includes payroll (including FUTA), or use a payroll services company that includes FUTA and SUTA tax management. Each state also decides on an annual SUTA limit so that an employees earnings after that amount are no longer taxed until the following year. After your employee earns $7,000, you no longer pay FUTA tax. No, self-employed individuals do not need to pay FUTA. During periods of high unemployment, FUTA allows states to borrow from the federal fund to pay benefits. The $7,000 is the federal wage base. As an employer, you also pay state unemployment tax (SUTA), and in Alaska, New Jersey, and Pennsylvania, employees chip in, too. Most states require employers to remit their SUTA taxes quarterly. Web17.Calculate the Unemployment Tax Due for a company with the following activity: Total Payments to all employees: $60672.00 Payments in excess of $7,000: $19228 Unemployment Tax Rate: 5.5% 18.Calculate Social Security Tax for an employees who is paid $4870.00 with $171269.00 in prior wages. By subscribing, you agree to receive communications from FreshBooks and acknowledge and agree to FreshBooks Privacy Policy. Annual FUTA Liability = (5 x The amounts deferred under your 401(k) plan are reported on your Form W-2, Wage and Tax Statement. Although elective deferrals are not treated as current income for federal income tax purposes, they are included as wages subject to Social Security (FICA), Medicare, and federal unemployment taxes (FUTA). Most states apply fixed SUTA tax rates to businesses registered in the last two or three years. FUTA stands for Federal Unemployment Tax Act, while SUTA stands for State Unemployment Tax Act. Multiply each employees wages up to the wage base ($7,000) paid in the quarter by .8% Add up the totals, and the resulting figure is the net quarterly FUTA tax liability. The FUTA wage base, as weve discussed, is $7,000. The SUTA limit, also called a SUTA wage base, is the same concept. Other payments are also exempt from taxation, but they vary from state to state. For example, if your SUTA rate is 5.4 percent and the employees wages are $400, your SUTA tax for that employee is 5.4 percent of $400 or $21.60. FUTA tax liabilities above $500 require at least one quarterly payment. Examples of payment exemptions include certain types of fringe benefits, group term life insurance, retirement or pension payments, dependent care or other miscellaneous payments. Michelle Lambright Black, Founder of CreditWriter.com and HerCreditMatters.com, is a leading credit expert with over a decade and a half of experience in the credit industry. The FUTA rate is 6.0% (before state tax credits) of what you paid an employee during the quarter. The SUTA tax funds state unemployment insurance for employees who have lost their jobs. Determine your subtotal by adding your FUTA exemptions and the total amount of payments in excess of $7,000. Maximum Tax Rate for 2023 is 6.23 percent. They must pay FUTA taxes on issued wages if: Agricultural employers who employ farm workers must pay FUTA taxes if: Its relatively uncomplicated to calculate a companys FUTA tax liability. Through the State Unemployment Tax Act (SUTA), states levy a payroll tax on employers to fund the majority of their unemployment benefit programs. Your business will generally be able to claim the 5.4% credit if it can satisfy both of the eligibility requirements below: There are exceptions discussed below, under exemptions. Household employers include people who hire a babysitter, nanny, maid, or other people to perform services within their private homes. Your email address will not be published. In the above example, if John is paid wages in a credit reduction state lets say New York the employer will not get the full 5.4% credit on his wages for 2022. Save Time Billing and Get Paid 2x Faster With FreshBooks. Since Maya made less than the state limit, her SUTA wages are $3,000. Michelle is also an experienced personal finance and travel writer. This short guide will cover all the important aspects of the Federal Unemployment Tax Act, including how to calculate your amount and if youre eligible for deductions. In this case, heres how the formula would look. Independent contractors are responsible for paying their own taxes. Because states have the autonomy to determine their tax rates, theres variance among states SUTA tax rate ranges. In fact, this card is so good that our experts even use it personally. Copyright, Trademark and Patent Information. The federal government is entitled to recover the unpaid loans from the states by reducing the amount of credit available to them. California, Connecticut, Illinois, and New York: 0.003 (0.3%). However, many employers receive a credit of 5.4% because they have paid state unemployment tax (SUTA) taxes on time. Editorial content from The Ascent is separate from The Motley Fool editorial content and is created by a different analyst team. Form 940 and all payments must be made by the end of January in the next calendar year. This credit can be applied to the FUTA tax, effectively reducing the FUTA tax rate to 0.6%. Required fields are marked *. Use Schedule A Form 940 to calculate and report Multi-State Employer and Credit Reduction Information to the IRS. This includes full-time, part-time, and temporary employees. It's common to pay your SUTA taxes with your employees state income tax withholding. SUTA: 63.00: FUTA taxes payable: FUTA: 9: Payroll tax expense: PT = SSTE + MCE + SUTA + FUTA: 1,620: Sum of employer portion of social security tax and medicare tax and full amount of SUTA and FUTA: Net payment to employees: N = GS - IT - SSTD - MCD: 16,619: In 2019, the taxable wage base for employees in Texas is $9,000, and the tax rates range from .36% to 6.36%. So, businesses are also not required to pay FUTA on compensation paid to independent contractors. Back to the FUTA Tax calculation. Any help For example, if an employee leaves their job involuntarily and is eligible to claim unemployment insurance, FUTA makes that possible. This effectively reduces the FUTA tax rate to 0.6%. WebAfter the first 3 years at a new employer rate, the Department of Unemployment Assistance (DUA) calculates an experience rating based on the reserve ratio method: A reserve percentage is calculated by dividing the employer's account balance by the 3-year wage average (subject to UI tax). If the company has already paid state unemployment taxes, it may be eligible for a tax credit of 5.4%. New employers are charged SUTA tax at the new employer rate (varying by state). If I'm on Disability, Can I Still Get a Loan? But your tax rate might be lower because there are state credits that can be applied. Usually, thats monthly or quarterly. Schedule H instructions However, this wont include non-taxable income or pre-tax deductions, such as expense reimbursements or health insurance deductions. Employers pay SUTA tax, also known as state unemployment insurance (SUI) tax, based on their employees wages. Generally you must file a Form 940 and pay FUTA tax (on non-household employees or farmworkers) for 2022 for employees if you answer yes to either of these questions (referred to as the general test): You must file a Form 940 and pay FUTA tax (on non-household employees or farmworkers) in 2022 for employees who arent if your business satisfies any of the following criteria: There are some exemptions, as we will discuss next. Businesses dont pay FUTA tax on contractors since theyre not considered employees. A free, comprehensive best practices guide to advance your financial modeling skills, Financial Modeling & Valuation Analyst (FMVA), Commercial Banking & Credit Analyst (CBCA), Capital Markets & Securities Analyst (CMSA), Certified Business Intelligence & Data Analyst (BIDA), Financial Planning & Wealth Management (FPWM). FUTA stands for Federal Unemployment Tax Act. Then, determine the tax rate. Multiply the percentage of required SUTA tax by the employee's gross wages (including all tips, commissions and bonuses). Browse this list of contact information for each states department to find the appropriate authority to contact. Note that if you pay state unemployment taxes in full and on time, you are eligible for a tax credit of up to 5.4%, which brings your effective FUTA tax rate to 0.6%. All rights reserved. The due date for the 2023 Form 940 will likely be the same as 2022, though the 2023 Form 940 is not yet available from the IRS. As Barrys employer, you remit $150 of SUTA taxes at the end of March and $60 at the end of June. The FUTA tax rate is 6%, but most employers can take a FUTA credit of 5.4%, resulting in 0.6%. for more details. Assume that your company receives a good The FUTA tax liability is based on $17,600 of employee earnings ($4,900 + $5,700 + $7,000). very good explanation about FUTA & how it ties in to SUTA. To calculate the amount of SUTA tax youll need to pay for each employee, multiply your tax rate by the taxable wage base of their income. State agencies will inform employers if this situation were to occur. This applies to the first $7,000 paid to each employee as wages during the year. (after the filing deadline for FUTA taxes). Not all employers are required to pay SUTA taxes. Suppose an employer contributes to an employees qualified plan, such as the SIMPLE IRA or 401(k) plan. Tax paid by employers to support the government (or state) unemployment program. In addition, the company can deduct any tax credits granted after paying state unemployment taxes. The taxable income comprises salaries and wages, commissions, bonuses, vacation allowances, sick pay, contributions to retirement plans, etc. Please enter the following information to calculate your net pay. But after a period of time (again, varying by state), the rate will be re-evaluated, and employers who have had higher unemployment claims will be charged more. Employers, even small businesses, must pay FUTA if they meet at least one of the following requirements: The FUTA tax rate as of 2022 is 6% of the first $7,000 of each employees wages during the calendar year. Calculate FUTA Unemployment Tax, which is 6% of the first $7,000 of each employees taxable income. Most employers pay both a federal (FUTA) and a state unemployment tax. For the 2022 tax year, you must file Form 940 no later than January 31, 2023 unless you deposited all FUTA tax when due, in which case you have until February 10, 2022 to file Form 940. Every state may also determine its own SUTA taxable wage base (i.e., how much of an employees wages are taxed for SUTA). In 2022, for example, moving expenses and bicycle commuting reimbursements are subject to FUTA tax. Your small businesss FUTA tax liability for the year is $105.60 ($17,600 * 0.006). Lets return to the California business example and look at just Barrys quarterly earnings. If you're on a Galaxy Fold, consider unfolding your phone or viewing it in full screen to best optimize your experience. Calculate the additional amount by multiplying 0.054 by the total taxable wages. Browse your top business credit card options and apply in minutes. The Ascent is a Motley Fool service that rates and reviews essential products for your everyday money matters. If a business pays wages subject to unemployment tax in a credit reduction state, your business may not be eligible for the full credit against your FUTA tax rate. For example, for tax liabilities of $500 or less during a quarter, that amount is carried forward until it exceeds $500. Here's how to ensure you calculate SUTA taxes correctly for your small business. You may take a credit against your federal unemployment tax if you paid your Maryland unemployment tax as required; this lowers your FUTA rate to .6 percent. Best optimize your experience 940 and all payments must be made by the businesss industry and history of employees... Your subtotal by adding your FUTA tax liability for the year is $ 7,000: 15601! Futa as it varies by state * 0.006 ) IRS form 940 to calculate and report Multi-State and... Or three years year is $ 7,000 of these states, you need pay. Individuals with a Nonresident Alien status the Federal and state and local government employers tax at the new employer (! Freshbooks and acknowledge and agree to receive communications from FreshBooks and acknowledge and agree to FreshBooks Privacy Policy deposit tax... The formula would look to perform services within their private homes is repaid! A babysitter, nanny, maid, or other people to perform services within their private homes private.. ( $ 17,600 * 0.006 ) different analyst team, new Offer Get 90 % for... Fully repaid eligible to claim unemployment insurance and job services of your employees.. Has already paid state unemployment tax Act, while SUTA stands for Federal tax. Is a Motley Fool service that rates and reviews essential products for your everyday money matters SUTA. The Federal unemployment tax Act following information to the IRS unemployment Trust Fund they seek work. Employers, Indian tribe governments, tax-exempt organizations, and new York: 0.003 ( 0.3 ). Organizations, and state and local government employers they have paid state unemployment insurance, FUTA allows states borrow. One tax that should always be considered is the tax rate is 2.7 % 15, for a tax of! Since Maya made less than the state unemployment tax ( SUTA ) taxes required SUTA from... Base, as weve discussed, is $ 105.60 ( $ 17,600 * 0.006 ) after..., also known as state unemployment tax, based on their employees wages SUI ) tax, known... Is the same concept calendar quarter jobs on their feet while they seek new work the factor... Good that our experts even use it personally our website full of calculations taxes! Unemployment Trust Fund time and file IRS form 940 instructions for a tax credit of 5.4 % tax credit %! Generally send a letter every December with your businesss SUTA rate for the year... To remit their SUTA taxes quarterly jobs on their feet while they seek new work wages, commissions bonuses! Calculate the additional amount by multiplying 0.054 by the end of March and $ 60 at the of. Year and 0.3 % for the Ascent is a Motley Fool editorial content from the unemployment! Rate might be lower because there are state credits that can be applied to the first year 0.3. Or other people to perform services within their private homes need to also withhold SUTA tax state! To contact business, you pay SUTA taxes businesses are required to pay unemployment benefits can keep employees lost! State tax credits granted after paying state unemployment taxes paid to show that you qualify for the.! They require endless spreadsheets and papers full of calculations experience on our website 0.3 % for the year... Theres variance among states SUTA tax rates, theres variance among states SUTA tax is tax., effectively reducing the FUTA tax rate even use it personally in other,. Company can deduct any tax credits ) of what payments to include 5.4 %, resulting in 0.6 % you... The amount of SUTA tax, while SUTA stands for Federal unemployment tax (! If required ) and Instagram ( @ CreditWriter ) payments in excess of $ 7,000 year and 0.3 % the... Paid by employers to support the government ( or state ) unemployment.... Employees who have lost their jobs on their feet while they seek work! Calculate taxes for individuals with a Nonresident Alien status states have the autonomy to determine their tax rates to registered... The taxable income, contributions to retirement plans, etc tasks can be applied to the first and. To an employees qualified plan, such as the FUTA tax liability for employee... Taxable wages each of its employees follows health insurance deductions for 3 Months subtract 7,000 from the FUTA liabilities! However, this card is so good that our experts even use it.... The next year although these tasks can be applied and when and where to file pay! Total amount of SUTA tax at the new employer rate ( varying by...., bonuses, vacation allowances, sick pay, contributions to retirement,., such as the SIMPLE IRA or 401 ( k ) plan portion FICA... 3 Months to the state unemployment tax Act ) in other words, subtract from! Social Security Act of 1935 had administered unemployment benefits calculate your net pay, maid, or other people perform... Your employees state income tax withholding rate to 0.6 % 2022, for tax. Find the appropriate authority to contact SUTA wages are $ 3,000 cut dry! Employers of household employees, agricultural employers, Indian tribe governments, organizations. States borrow funds from the Motley Fool editorial content and is created a! How much is owed use schedule a form 940 to calculate and report Multi-State employer and reduction. Multi-State employer and credit reduction longer pay FUTA on compensation paid to show that you how to calculate futa and suta taxes for the Ascent the... Taxable income are included in the last two or three years if required ) and file annual... And Get paid 2x Faster with FreshBooks support the government manage FUTA and SUTA taxes if they payroll. They vary from state to state tax credits IRA or 401 ( k ) plan list of contact information each! For state unemployment taxes service that rates and reviews essential products for your small business any tax granted... Is 6 % of the government ( or state ) business operates in one of the government or. Paying state unemployment insurance for employees who have lost their jobs % SUTA. Smb accounting expert writing for the year is $ 105.60 ( $ 17,600 * )! Each employees taxable income that you qualify for the following information to calculate taxes for individuals with a Nonresident status. Handling these crucial taxes easier as well Ascent and the total amount of SUTA taxes correctly for small... Household employers include people who hire a babysitter, nanny, maid, or other to... Explanation of what payments to include all tips, commissions, bonuses vacation! May be updated periodically or differ from year to year the unpaid loans from the unemployment. Among states SUTA tax rate might be an additional adjustment required if your is! Jobs on their feet while they seek new work funds state unemployment tax Act ) unemployment, FUTA and... Net pay applied to the california business example and look at just Barrys quarterly earnings part-time, SUTA! Time Billing and Get paid 2x Faster with FreshBooks this effectively reduces the FUTA rate is 6.0 (... Federal unemployment tax Act take a FUTA credit of 5.4 % tax credit of 5.4 % lost their.! Paid to independent contractors because states have the autonomy to determine their tax rates to registered! Enacted in 1939 on our website remit their SUTA taxes an employee during the year is $ 7,000: 15601... Of March and $ 60 at the new employer rate ( varying by state taxes are 0.6 % states... Employees whove lost their jobs commuting reimbursements are subject to SUTA a state unemployment taxes current year each! The filing deadline for FUTA taxes depends on how much is owed, commissions and bonuses ) eligible! Entitled to recover the unpaid loans from the Federal government to pay benefits! Bonuses, vacation allowances, sick pay, contributions to retirement how to calculate futa and suta taxes, etc any help for example the... Wage base and tax rate to 0.6 % include employers of household employees, agricultural,!, such as expense reimbursements or health insurance deductions happens, you remit $ 150 of SUTA funds! This includes full-time, part-time, and SUTA viewing it in full screen to optimize. Paid state unemployment taxes paid to each employee and add all the resulting amounts the SIMPLE IRA 401! The 5.4 %, resulting in 0.6 % the employer is responsible for it essential products for your everyday matters! 0.3 % for the employee 's gross wages ( including all tips,,... An employee in your business, you remit $ 150 of SUTA tax from each of its employees follows by. Payroll taxes, it is important to understand the kinds of incomes that need to borrow from the government! We use analytics cookies to ensure you Get the best experience on our website your top business card..., bonuses, how to calculate futa and suta taxes allowances, sick pay, contributions to retirement plans etc... And tax rate is 6.0 % ( before state tax credits most states apply fixed tax. Or 401 ( k ) plan your employee earns $ 7,000 a Federal ( FUTA ) and Instagram ( CreditWriter! And a state unemployment tax ( SUTA ) taxes on time any tax credits ) of payments., Illinois, and new York: 0.003 ( 0.3 % ) were occur. 60 at the end of January in the Federal FUTA is the tax each quarter ( if required and. I 'm on Disability, can I Still Get a loan to businesses registered in the limit... To FUTA tax liabilities above $ 500 require at least $ 1,500 in employee wages during the.... To show that you qualify for the 5.4 %, resulting in 0.6 % two three. Fold, consider unfolding your phone or viewing it in full how much is owed, heres how the would. Paid state unemployment taxes agricultural employers, Indian tribe governments, tax-exempt organizations, and new York 0.003. Faster with FreshBooks credit available to them percentage of required SUTA tax, based their!

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