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IRS Business Rule F8885-004


Eligibility for this credit is determined through either the taxpayer's or spouse's Department of Labor (DOL) or the Pension Benefit Guaranty Corporation (PBGC) payments.

To determine eligibility, trade adjustments assistance recipients an alternative trade adjustments recipients may call the DOL at 877-872-5627. PBGC recipients should call 800-400-7242.



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