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I have a client that filed a joint return and because his spouse filed with an ITIN they did not receive any stimulus payment. She will again be using an ITIN next year when they file a joint return. Would I be correct if I said that the 10% rate reduction for the first $12000 of taxabble income would still be in place for them? I have tried to find a reference but am not coming up with any. -Mike-

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