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Client is a CA resident and receives oil & gas royalties from a CO company.

The 1099-MISC has the royalty income and fed and state income tax withheld, 

It also has, typed in on the page out side of the form, Taxes $10K  and Other $1K.

 

The taxes are assumed to be Severance taxes.

 Do forms DR0021 & 0021D have to be filed?  He has never received a 0021W.

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