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If I have never filed a return or did not need to file a tax return for Tax Year 2007, what amount do I enter for the prior year original AGI or prior year PIN?

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If I have never filed a return or did not need to file a tax return for Tax Year 2007, what amount do I enter for the prior year original AGI or prior year PIN?

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10

A. Enter zero (“0”) for the original AGI. Do not leave this field blank. The return will reject if the field is left blank for a zero amount. However, the prior year PIN field should be blank.

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