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Tax Notes International (March 27, 2020), published by Tax Analysts

American Citizens Abroad Outlines CARES Act Individual Rebates

"American Citizens Abroad, in a March 27 release, elaborated on coronavirus recovery rebates for individuals, including that they will be treated as income tax overpayments for 2019, will start to phase out with higher adjusted gross incomes, and won’t be given to individuals who were listed as dependents, nonresidents, or estates and trusts."

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