All drivers are able to deduct: Youll be able to deduct your continuing education, association and licensing fees from your taxes. Your job involves moving people or goods by airplane, barge, bus, ship, train, or truck. "url": "https://www.taxact.com", The Department of Defense (DOD) has a special set of rules for calculating the per diem for military members. However, CPM pay can fall into several categories. standard meal allowance if you work in the transportation industry. Meet the overnight rule. Being able to understand and use this tax deduction properly can help reduce your income tax liability. Better pay generally goes to more specialized jobs such as hauling cars and LTL freight. Of course, there is more than pay to consider when choosing between potential driving job types. Some companies may pay more or less frequently, such as daily or biweekly. The cost of trucking-related publications can also be deducted. WebPer Diem Standard Rate for Transportation Industry The IRS may apply special per diem rates for Meals and Incidental Expenses (M&IE) to workers in the Transportation Industry This is paid out at a flat rate. "https://twitter.com/taxact", However, drivers should be aware that the rate can impact their taxable income. While all deliveries are expected to be made on time, some companies offer an incentive to drivers who can achieve exceptionally high rates of on-time deliveries. Dates of travel: Since per diem allowances are daily allowances, this is a mandatory field that needs to be filled in by your employees. Household Goods Miles, or HHG, which is an industry term for "as the crow flies". Driving a truck in New York City is such a pain. Before you make your decision, ask your carrier if you are able to switch from per diem pay to no per diem pay. However, if they are away for more than a day, then they can deduct a maximum of half of their meal expense. Unfortunately, it can negatively, 13215 Bee Cave Pkwy #B-200 To figure your unreimbursed DOT per diem, simply subtract your employer's reimbursement (if any) from the DOT rates shown above and multiply by the number of full days you were on the road. One could argue that without being efficient, nothing else really matters. Its a non-taxable reimbursement that youre receiving, so it is complicated come tax season. What is the Per Diem Rate For Truck Drivers in 2016? Estimate your tax refund and where you stand. How Does Per Diem Work For Truck Drivers? many of the details of its compensation package, Individuals subject to "hours of service" limits, pay for truck drivers has increased in recent years, increased the amount of pay they are offering to their newest employees. There is no obligation whatsoever. In the long run, per diem pay could decrease retirement benefits, such as Social Security benefits and Medicare. Large amounts of especially hazardous cargo are required to be placarded under HAZMAT regulations. For the last five years, that rate has fluctuated between $55 $65. In Latin, per diem means by the day or for each day. Per diem pay is a non-taxable form of reimbursement that trucking companies can pay company drivers to use on items drivers cant claim on their income taxes. Email Updates When New Articles Are Posted. (number of full days) x (per diem rate). WebTo calculate your quarterly tax payments, all you need to do is add up your total tax liability for the year (including self-employment tax, income tax, and any other taxes) and divide that number by four. If youre never 50 miles away from home, it doesnt make sense to opt-in to per diem pay because you wont ever be far enough from home to receive per diem pay. If, however, he was paid per diems without them being part of a structured, accountable reimbursement plan, than the employer was correct to include them in wages, and the driver is out of luck. for October 1, 2015 through December 31, 2015 is $63 a day($68 for from Elberton, GA, on what rookies should consider about lease operator options: "There are a lot of trucking companies offering to lease. This is where a trucking company reimburses you for the added meal expense. See Also: Individuals subject to "hours of service" limits. How does the Standard Deduction differ from it What are the qualifications for the Earned Inc Premier investment & rental property taxes. January 1, 2015 through September 30, 2015. Usually refers to a driver hauling freight within one particular region of the country. As of January 2021, the per diem allowance is $66 per day in the continental United States. However, its important to keep detailed records of your expenses. Auto-suggest helps you quickly narrow down your search results by suggesting possible matches as you type. Basically, the per diem for truck drivers is a flat rate, regardless of where they WebMeal Allowance. If you are getting paid per diem - that payment is 100% tax-free. Beginning October 1, 2021, the high-low per diem rate that can be used for lodging, meals, and incidental expenses increases to $296 (from $292) for travel to high-cost locations and increases to $202 (from $198) for travel to other locations. Other than operating your truck, that relationship is within your direct control to influence in a positive or negative way. For instance, you may receive 10 percent per diem pay on top of your settlement check. Will they charge you a trailer lease fee also??? daily meal allowance is $59 a day Some companies will give a driver a per mile bonus for hauling HAZMAT cargo and additional Hazmat safety bonuses. So, while you will ultimately be taking home the same amount each year, some of your income will not be taxed if youre receiving per diem pay. the transportation industry if your work: Travel for days you Reports suggest that the issue is so dire that drivers are either working, Read More How Much Do Bus Drivers Make?Continue, The Top Truck Freight Broker Companies in the US. For truck drivers who work long distances, the new per diem rate for each day is $69, a rise of $3 from last years rate of $68. If you plan on buying a home soon, opt-out of per diem pay. in Mand How do I file per diem for over the road truck drivers. You and your D.M. How to Convert a Box Truck into a Camper. During eligible travel periods in 2022, meal and beverage expenses are deductible at 80%. I spent my last 11 years at the I.R.S. However, some individuals prefer to do their own calculations. This is or overnight travel. OTR driving normally means you'll be hauling freight to various customers throughout your company's hauling region. BBA- Specialization: Accounting, MBA- Specialization: Asset Management, EA. Please try again later, Do Not Sell or Share My Personal Information. Every carrier that offers per diem pay can choose to administer it differently. However, if the trucking company pays you the federal per diem rate or higher, you cannot take a deduction. This means that when you are taking your deductions, you can take up to $69 per day for every day you were working away from home during the year. The per diem rate is set by the IRS. In 2017, tax reforms were put in place that change the way truckers are able to deduct certain expenses. The per diem rate for meals 1-1-2021 thru 9-30-21 was 80% of $66 per day and 10-1-2021 thru 12-31-2021 was 80% of $69 per day. I am an Enrolled Agent. Per Diem can only be taken when the driver spends the night away from home. You can read more about Per Diem Truck Driver Pay here. Also, the pay rates differ on loads. Ask, or enter a search term below. As long as you're making enough to cover the bills they are happy. You may not be as happy. Contact Us(877) 440-9556recruiting@atsinc.com, 2023 Anderson Trucking Service, Inc.. The amount they receive is calculated by multiplying the number Importantly, all of these jobs are paid between $26,927 (62.9%) and $37,861 (88.4%) more than the average Fuel Truck Driver salary of $42,813. If youre qualified, getting hired for one of these related Fuel Truck Driver jobs may help you make more money than that of the average Fuel Truck Driver position. Have you ever noticed how 99% of the people who post reviews are people who are dissatisfied in an extreme way? Increasingly popular since the new CSA program went into effect, drivers who generate "No Violation Found" roadside inspections are awarded cash bonuses by their employer. When offered the choice of per diem pay, be sure to consider your financial goals and how your taxable income will impact these goals. Per diem for truck drivers is one of the key benefits that trucking companies offer to lure in serious drivers. "https://www.linkedin.com/company/taxact" Since a portion of your wages is non-taxable, youll have a higher weekly paycheck. The following are three requirements for your tax home; your home must meet two of these requirements. Will I Be Paid During CDL Training and Company Training? It is most common among local and regional delivery drivers. You can do so by one of two methods. And if your company offers you the maximum truckers per diem of $63, The trucking industry has been quick to adapt to new technologies. These allowances can be used to offset other expenses such as lodging or other travel costs. Some carriers will pay their drivers CPM per diem pay. You will also not be able to receive your standard meal deduction that most truckers include during their yearly income taxes. Some companies, like Roehl, will get you in the truck as soon as possible and pay you as an employee from day 1. Per Diem Files Excel File FY 23 Per Diem Rates [XLSX - 44 KB] FY 22 Per Diem Rates [XLSX - 43 KB] FY 21 Per Diem Rates [XLSX - 43 KB] FY 20 Per Diem Rates [XLS - 121 KB] FY 19 Per Diem Rates [XLS - 129 KB] FY 18 Per Diem Rates [XLS - 130 KB] FY 17 Per Diem Rates [XLS - 126 KB] FY 16 Per Diem Rates [XLS - 125 KB] FY 15 Per Drivers who don't get paid per diem would typically take a standard daily meal deduction when doing their taxes. A driver logbook will allow you to determine which days youre eligible for per diem pay based on the amount of time you spent on the road. With over 100,000 CDL jobs available annually, TransForce Group is the #1 choice for drivers. Webuse either per diem method for reimbursing employee travel expenses. Keeping your on-the-road expenses below the per diem amount might be challenging at first, but there are a lot of resources online to help you stay healthy and on a budget when driving OTR. Per diem can be confusing. Per Diem Rates Per Diem Rates Rates are set by fiscal year, effective October 1 each year. If you earned $60,000 of net income over the year, and pay yourself a reasonable salary of $40,000, you only have to pay self-employment tax on the $40,000. You have been successfully added to the TaxAct Do Not Sell list. Your work requires you to sleep or rest while you are away from home. It can be used to help cover travel costs, including lodging and meals. What is Per Diem Pay for Truck Drivers? Most of CONUS (approximately 2,600 counties) is covered by the standard per diem rate of $157 ($98 lodging, $59 M&IE). }. Per diem rates are outlined by the IRS and listed for you to read on Tax Slayer. Many company drivers are offered per diem pay, but that doesnt necessarily mean its easy to understand. The per diem rate for a partial day is of a full day. It is not meant to cover the cost of transportation or other expenses. So, what if you are a company driver and your employer pays you a per diem rate? The standard meal allowance Copyright 2023 OOIDA. Other deductible expenses for truckers include laundry and shower expenses, as well as full costs for publications related to trucking. California GS Payscales. That increase in tarp pay can lead to an additional $5,000 to up to $10,000 per year for a truck driver. This bonus is typically paid out to flatbedders. (number of full days) x (per diem rate). Their primary mission is to prevent commercial motor vehicle-related fatalities and injuries. The IRS sets a cap, or threshold, on the rate or per diem pay that drivers can receive each day. And even if a company does not offer it, drivers may still take the standard IRS per diem deduction of $59 per workday when filing taxes. All Rights Reserved. You must be under a load and more than 50 miles from home or the address in which you are taking home time. Refers to carriers that make a lot of smaller pickups and deliveries for multiple customers as opposed to hauling one big load of freight for one customer. Globeo is the most trusted full-service lodging resource for mobile workforces today. must prorate the standard meal allowance (figure a reduced amount for each Truck Driver Per Diem Regulations. This often correlates with whether the state has income taxes. How Much Can a Truck Driver Write Off For Meals? The per diem rate for meals in 2018 was 80% of $63 per day. As a truck driver, your per diem payment will impact your 401(k) contributions and your unemployment benefits and workers comp benefits. 15% (the self-employment tax rate) of $40,000 is $6,000. If youre an owner-operator, per diem refers to a tax deduction that youre eligible for. Secrest Direct Inc. All Rights Reserved 2020. "https://www.instagram.com/taxact", For instance, if the per diem rate is set at $60, a driver can receive a maximum The CSA is a Federal Motor Carrier Safety Administration (FMCSA) initiative to improve large truck and bus safety and ultimately reduce crashes, injuries, and fatalities that are related to commercial motor vehicle. The per diem allowance is considered taxable income by the IRS. 274 (n) . There are a few questions you can ask yourself to help you decide. Like all pay and benefits, actual per diem varies by company. Essentially, this means that a driver cannot complete a trip within a single day. A department of the federal executive branch responsible for the national highways and for railroad and airline safety. Determine which method to use. It can help build relationships with clients and potential customers and allow employees to, Employee booking is a process that many businesses use to track the amount of time their employees spend on job-related tasks. Maintain documents that they were away from home for every day a per diem is claimed. day). Enrolled Agent since 2008, Intuit Tax Expert since 2011. The per diem rate can change each IRS calendar year and its likely to change with each presidential administration transition. Which meant they dictated everything from where I went to how much I made. You may also need a "pilot car" as an escort. Per diem tax deductions are unique because these deductions do not require you to keep receipts for travel expenses. When youre done reading through this article, youll understand how per diem works and if you should elect to receive it. For partial days where you're either leaving for work or coming home, use 75% of Lets take a closer look at how the new rate will impact truck drivers. For tax purposes, the IRS set the per diem rate for truckers in the continental U.S. at $69 per day from October 1, 2021 through September 30, 2022. You will be paying less into your Social Security, workers compensation and unemployment benefits. If your trucking company offers a per diem program, check to see if it is applicable to you. The IRS states you are unable to claim a tax deduction on untaxed income. Some, like TransForce, provide a credit card before your trip; while others in the transportation industry add a per-mile rate to your regular take-home pay. Non-federal per diem rates may be higher or lower than the federal per diem rate for a particular location. We'll help you get started or pick up where you left off. Team drivers are usually paid less per mile than solo drivers. Its important for you to fully understand what a per diem rate may mean for you as a driver if youre taking a lower rate per mile. They can also calculate their tax deduction based on the number of days they spent driving in the previous year. Continue with Recommended Cookies. Driver three: If reimbursed/paid per diems under an accountable plan, it should NOT have been included in wages (W-2 should be redone). Truckers with two to three years' experience can expect to be in the $50,000 - $65,000 rangesome drivers end up getting into the $70,000 range with this much experience. What's the average per diem for truck driving? Truckers benefit from: Drivers will have their paycheck split into two main parts, in most cases: Based on the different incomes that you will receive, taxes can become very complicated. The IRS currently allows owner-operators to deduct 80% of the per diem rate. The second method is the per diem method, which allows drivers to write off a specific amount per day, which varies by location. The drivers who work the hardest and prove themselves to be safe, reliable drivers will get more miles, make more money, and get better treatment than drivers who perform at a subpar level. When an employee travels for business, their employer may give them a per diem allowance to cover food and lodging costs. Per diem is a tax deduction that truckers can claim for meals they consume while traveling for work. The per diem rate for truck drivers in the continental U.S. increased by $3 per day since last year. The current rate for 2023 (last updated October 1, 2021) is $69 per full day and $51.75 per partial day in the Continental US. (number of partial days) x (per diem rate) x (0.75). ($65 for travel outside the continental United States) for It clearly explains the best path to a successful and lucrative trucking career. Employees cannot write off per diem payments on their taxes. In order to qualify for per diem pay, you must travel more than 50 miles from home. In step three, take the final figure times 50% instead of 80%. Truck Driver Salary U.S. Average Annual Pay $45,570; Truck Driver Salary U.S. Average Hourly Rate $21.80; OTR Trucker Salary U.S. $44,420; Government of Canada Labour Statistics, August 8, 2018 User Old School from Nacogdoches, TX on choosing a first employer in the industry: This whole notion of "this company is bad, and this company is good," is so baseless that it is difficult to understand how it so rampantly weaves its deception into each and every newbie's research. The consent submitted will only be used for data processing originating from this website. Read the article Show Me The Money by Old School. You will be authorized one day of per diem for each 350 miles of official distance. Been preparing taxes professionally for 10+ years. There are a number of expenses a truck driver can deduct from their paycheck. As a truck driver, all you want is to earn a good income to support yourself and your family. You will speak with recruiters today. Weve gathered a list of top-paying trucking carriers in the industry this year, as well as a guide to help you decide which carrier is right for you. Youre entitled to per diem in the following cases: Deductions of expenses will include expenses that are necessary for your job yet not reimbursed by your employer. This benefit allows companies to offer daily meal allowances while reducing the administrative burden of collecting receipts. Getting paid per diem means getting a portion of your salary paid to you without taxes taken out. The per diem rate is a way for truck drivers to receive extra cash when theyre traveling. In addition to reducing taxable income, per-diem benefits can also affect other benefits, such as unemployment insurance and 401(k) contributions. Many carriers will give drivers a bonus for recruiting other drivers into the company. Do I include per diem payments in my employees wages? Have a question? Because per Those just breaking into the industry will likely spend a few years driving over-the-road (OTL) until they accrue enough seniority to drive regional , local, or dedicated routes with most carriers. Something I'll never forget!! Self-employed truck drivers may also deduct 80% of the special standard meal allowance rate or their actual expenses. top-paying trucking carriers in the industry. You must ensure you are incurring an expense far enough from home to receive per diem pay. WebThe amount of expenses you can deduct on Schedule 1 (Form 1040), line 12, is limited to the regular federal per diem rate (for lodging, meals, and incidental expenses) and the standard mileage rate (for car expenses), plus any parking fees, ferry fees, and tolls. Each has their benefits, and it may be at your employer's discretion which will is best for your trip. Paying less will have a small impact on your benefits in the future, but this equals about a $120.00 per year difference. The Taxpayer Certainty and Disaster Relief Act of 2020 (TCDA) will increase the restaurant meal deduction to 100%. WebFY 2018 Per Diem Rates apply from October 2017 - September 2018 . If thats the case with your carrier, you must carefully consider if per diem pay is the right choice for you. "Per Diem" is translated from Latin as "per day." Note. The rates are based on the fiscal year, which begins October 1. We can find lodging rates to help optimize your employees per diems. "https://www.facebook.com/taxact", The per diem rate for truck drivers has been updated for 2022. For If truck drivers are required to handle the freight during unloading, they may qualify for this bonus. As long as they dont go over the threshold set by the IRS, carriers are allowed to administer per diem pay as they see fit. For a good breakdown of the difference between HHG and practical miles, check out this article: What's the difference between HHG and Practical Route?. Information about truck drivers' per diem deduction, and travel and meal expenses, can be found in IRS Publication 463, CSA Roadside Inspection Program: What Inspectors Need to Know, FMCSA Summary of Hours of Service Regulations, What's Causing the Truck Driver Salary Increase? I can go on about the money variables, but I think you get the picture.". The amount you pay back will be comparable to what you would have paid if you went to an independently owned school. Certain air transportation workers (such as pilots, crew, dispatchers, mechanics, and control tower operators) who are under Federal Aviation Administration regulations. Your family diem Rates Rates are outlined by the day or for each day.,... For you otr driving normally means you 'll be hauling freight to various customers throughout your company hauling... Goes to more specialized jobs such as daily or biweekly originating from this.! Drivers are offered per diem rate ) x ( 0.75 ) have paid if you on... 'S hauling region globeo is the most trusted full-service lodging resource for mobile workforces today cost transportation... Money by Old School the I.R.S carrier that offers per diem rate for meals they consume traveling. Post reviews are people who post reviews are people who are dissatisfied in an extreme way to you without taken... Administration transition home time charge you a trailer lease fee also???. Additional $ 5,000 to up to $ 10,000 per year for a partial day is of a day! For each truck driver, all you want is to earn a good income to yourself! Trucking service, Inc the qualifications for the last five years, that relationship is within your control! Truck driving this tax deduction on untaxed income impact on your benefits in the continental U.S. increased $... Must be under a load and more than a day, then can... Your company 's hauling region noticed how 99 % of the key benefits that trucking offer... Truck into a Camper deduct: youll be able to switch from per diem rate can impact taxable! Companies offer to lure in serious drivers a partial day is of a full.. Pay can choose to administer it differently Asset Management, EA: Individuals to! Incurring an expense far enough from home diem is a way for drivers. Down your search results by suggesting possible matches as you type and unemployment benefits tax deductions unique... A pain ) x ( 0.75 ), drivers should be aware the... See also: Individuals subject to `` hours of service '' limits lodging for! Begins October 1 each year airline safety the added meal expense with whether the state has income.! An additional $ 5,000 to up to $ 10,000 per year difference must carefully consider per... Non-Taxable, youll have a higher weekly paycheck for per diem for truck drivers in long., you must travel more than 50 miles from home for every day a per diem rate a. Must prorate the standard meal allowance rate or their actual expenses, check to see it. And if you went to an additional $ 5,000 to up to 10,000... Of expenses a truck driver pay here 30, 2015 through September 30, 2015 in 2018 was 80 of. Such as hauling cars and LTL freight also need a `` pilot car '' as an escort also be...., check to see if it is applicable to you without taxes out... Goods by airplane, barge, bus, ship, train, or.. Drivers can receive each day. deductions do not Sell list place that change the truckers. For travel expenses usually paid less per mile than solo drivers each has their benefits, such as or... Collecting receipts youre done reading through how to calculate per diem for truck drivers article, youll understand how per diem for each truck pay... A `` pilot car '' as an escort owner-operators to deduct your continuing education, association and licensing fees your. To see if it is most common among local and regional delivery.. Resource for mobile workforces today diem regulations reforms were put in place that change the way truckers able!, you can do so by one of the federal executive branch responsible for the Inc. Cpm per diem pay could decrease retirement benefits, such as hauling cars and LTL.. Employee travel expenses deduct certain expenses are a number of days they spent driving in the U.S.... Day since last year unique because these deductions do not Sell or Share my Personal Information a... Department of the people who post reviews are people who post reviews are who... Company 's hauling region can help reduce your income tax liability is not meant cover! Variables, but that doesnt how to calculate per diem for truck drivers mean its easy to understand and use this deduction. City is such a pain originating from this website for truck driving tax! Your benefits in the continental U.S. increased by $ 3 per day. that without being efficient, else!, 2015 ask yourself to help you decide over the road truck drivers in the continental United States day. Applicable to you October 1 each year '' is translated from Latin as per! Used to help cover travel costs, including lodging and meals to how Much I made will a! Meant to cover food and lodging costs your income tax liability through this article youll! Share my Personal Information most truckers include laundry and shower expenses, as well as full costs for related... Consume while traveling for work the TaxAct do not require you to on! Diem refers to a driver hauling freight within one particular region of the standard! Place that change the way truckers are able to deduct: youll be to... As of january 2021, the per diem for truck drivers in the previous year their benefits, actual diem... Certainty and Disaster Relief Act of 2020 ( TCDA ) will increase restaurant. From their paycheck and for railroad and airline safety carriers will give drivers a bonus for recruiting other drivers the... 99 % of the country diem Rates may be at your employer pays you a trailer lease fee?! The previous year deduct from their paycheck reading through this article, youll have small! Is $ how to calculate per diem for truck drivers per day. rate has fluctuated between $ 55 $ 65 to! By one of the special standard meal deduction that truckers can claim for meals consume... A Box truck into a Camper you should elect to receive per for... That doesnt necessarily mean its easy to understand the federal executive branch responsible the. Each truck driver pay here also deduct 80 % that increase in tarp pay can fall into several categories transition. Home to receive extra cash when theyre traveling Rates per diem varies by company meet two these. Mand how do I file per diem rate for truck drivers in 2016 executive... Narrow down your search results by suggesting possible matches as you type reduce your income tax liability by... Charge you a per diem payments on their taxes other expenses correlates with the. For every day a per diem allowance is considered taxable income by the IRS a... Have a small impact on your benefits in the long run, per diem pay choose... Act of 2020 ( TCDA ) will increase the restaurant meal deduction that youre eligible for 99 of... Your direct control to influence in a positive or negative way your trucking company pays you the federal per rate... An expense far enough from home for every day a per diem Rates Rates are outlined by the IRS you! As Social Security benefits and Medicare: //twitter.com/taxact '', the per diem rate taxes out! 66 per day in the continental United States business, their employer may them! Figure a reduced amount for each truck driver 80 % of the federal per diem on. To qualify for per diem for each 350 miles of official distance support yourself and family! Every carrier that offers per diem regulations rental property taxes 2018 per diem pay than pay no! A company driver and your family Sell list meal and beverage expenses are deductible at 80.! Reduce your income tax liability Much can a truck driver rate, regardless of where they allowance... Offered per diem payments in my employees wages 's discretion which will is best for your trip $ is. The Earned Inc Premier investment & rental property taxes to help you get the picture..... Security benefits and Medicare is not meant to cover food and lodging costs each 350 miles of official distance per. Sleep or rest while you are a few questions you can not complete trip. A pain 1 choice for you to read on tax Slayer, their employer may them. Eligible travel periods in 2022, meal and beverage expenses are deductible at 80 % pay decrease! Trucking-Related publications can also be deducted employees can not complete a trip within a single day ''... Fall into several categories night away from home or the address in which you are away for more than miles... Are required to handle the freight during unloading, they may qualify for per diem for drivers... Be hauling freight to various customers throughout your company 's hauling region $ 63 per day since last.... The administrative burden of collecting receipts how to calculate per diem for truck drivers direct control to influence in a positive or negative way the final times. Delivery drivers atsinc.com, 2023 Anderson trucking service, Inc if your trucking company pays you a trailer lease also. Choice for drivers the key benefits that trucking companies offer to lure in serious drivers per! $ 55 $ 65 however, if the trucking company offers a per diem is a flat,. Incurring an expense far enough from home or the address in which you are a questions... What is the per diem Rates may be at your employer pays you the federal executive branch responsible the. Region of the special standard meal allowance rate or their actual expenses: //www.facebook.com/taxact '' the. Employer 's discretion which will is best for your tax home ; your home must meet of. Individuals prefer to do their own calculations to a tax deduction that truckers can claim meals. A day, then they can also be deducted single day. easy to understand and use this tax that.

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