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INSTRUCTIONS FOR PAGE 1 – 2009 S-1040 WHO MUST FILE The City of Saginaw Individual Income Tax Return, Form S-1040, is to be filed by every individual who has $750 or more total income on Line 15, Page 1 of the S-1040. The filing of a declaration of estimated tax does not excuse a taxpayer from filing an annual return even though there is no ... ................
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